Budget Preparation Process

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The bases of budget making by Federal Governments are enshrined in Articles 78 to 87 of the Constitution of Islamic Republic of Pakistan, 1973. A similar process has also been prescribed for the Provincial Governments in Articles 118 to 124 of Constitution. Hence the budget making process both at the Federal & Provincial levels is similar in nature. Budget making, for each fiscal year, takes place from October – June. The Constitution also provides distinction between development and non-development parts of the budget. The process flow for budget preparation for the both federal government and provincial government is presented as below: