Appropriation (2026) Act, 2025

The Appropriation (2026) Act charges the Consolidated Revenue Fund with up to ZiG242 220 523 000 and the Retention Funds with up to ZiG11 030 021 000 for the year ending 31 December 2026 — ZiG253 250 544 000 in total, applied to the votes in the Schedule and detailed in the Estimates of Expenditure.

The largest votes are Primary and Secondary Education at ZiG47.38bn (including ZiG8.14bn from retention funds), Health and Child Care at ZiG30.42bn, Lands, Agriculture, Fisheries, Water and Rural Development at ZiG26.82bn, Finance at ZiG25.72bn, Defence at ZiG19.77bn, Home Affairs and Cultural Heritage at ZiG17.28bn, Public Service, Labour and Social Welfare at ZiG12.72bn, the Public Service Commission at ZiG11.44bn and Higher and Tertiary Education at ZiG10.34bn.

Smaller allocations show where the squeeze sits: Energy and Power Development receives ZiG330m, Industry and Commerce ZiG490m, Mines and Mining Development ZiG789m, Environment, Climate and Wildlife ZiG510m, and the National Peace and Reconciliation Commission is shown with a nil vote total.

The Act gives the Minister of Finance two transfer powers. Where a service is reassigned to a different Ministry, money may follow it from one vote to another. And the Unallocated Reserve of Vote 5 — ZiG13 979 042 000 under Programme 3, Sub-Programme 1 — may be directed to any other Ministry's vote for the purpose concerned, with unused money returned to the reserve. Transferred money is accounted for as though it had been appropriated to the receiving vote.