ABSTRACT
A realistic comprehensive plan must create a better environment for growth by providing 'a sense of direction and consistency,.3 The purpose of annual budgets then, is to translate the overall objectives of a plan into annual projects and expenditures. A plan does not replace government budgetary and other policies, but instead provides an overall framework within which government expenditures and policies could be geared towards long-term development of the country concerned. In other words, a plan gives a sense of direction to both the government and other public organizations on the one hand, and to the private sector on the other, in order that consistency is achieved between government policies and the private sector's reactions to them.
