Resources | Council of Governors (CoG) (Bomet) | English | 2015 ...This Circular provides further guidance to departments,sectors and entities for their2016/17-2018/19 MTEF Budget Estimates,the key timelines culminating to its submission,budget ceilings for FY 2016/17 and detailed guidelines to Ministries and entities to facilitate the preparation of their detailed budget within these ceilings