This paper revisits the Two-Tier Budgeting Approach (2TBA) introduced in 2016 as part of public financial management reforms which separates ongoing commitments (Tier 1) from new or expanded proposals (Tier 2) to enhance predictability, transparency, and prioritization. A review of budget data and expenditure patterns, shows that the persistent expansion of Tier 1 levels created a rigid budget structure, limiting fiscal space for strategic investments and weakening fiscal consolidation. Weak performance evaluation mechanisms, limited monitoring and evaluation, and the absence of a transparent mechanisms for reviewing Tier 1 compounded this issue. Without improving evaluation, underperforming programs risk continued funding without accountability. The paper underscores the need to rigorously assess the trade-offs of incremental and historical budgeting and calls for a reformed 2TBA anchored on results-based monitoring, data-driven decision-making, and participatory budget evaluation to strengthen fiscal discipline and promote more equitable and evidence-informed national budgeting.