The Ministry of Finance and Economic Development issued the Budget Call Circular in compliance with section 305(1) of the Constitution of Zimbabwe and Statutory Instrument 127A of 2021, [Public Finance Management General Regulations], Section 47 of the Public Finance Management Act [Chapter 22:19], Section 288 of the Urban Councils Act [Chapter 29:15] and section 121 of the Rural District Councils Act [Chapter 29:13] requires local authorities to prepare and submit estimates of revenue and expenditures before the beginning of the Budget year.