Budget implementation which runs from 1st of June to end of July every financial year entails raising of funds, authorization of release of funds to spending units (ministries, department and agencies-MDAs) for service delivery to citizen according to approved budget. This fact sheet presents some key facts in response to the following questions: Is the national government budget implemented as approved/enacted and if not what are the differences/gaps? What are the implications of this on service delivery and accountability to citizens? What factors are the causes of the national government’s inability to utilize their budgetary provisions? What are the corrective measures towards improving budget execution?