Budget Process is a powerful tool in Public finance management for allocating scarce resources to different programs of the State. it is where some of the most important political decisions and activities are made during the year. The process involves consultations and negotiations between the council and various relevant parties. The problems and controversial issue related to Government budgeting are reflected in the preparation, approval, execution, and Audit phase of Budget cycle. A full understanding of the budget planning and preparation system is essential. Since it is much easier to...