Budget justification is an important part of financial management in library and information centres. A library budget is not merely a statement of expected income and expenditure; it is a plan that indicates how available financial resources will be allocated to achieve the objectives of the library. Budget justification refers to the process of explaining and providing logical reasons for the amounts requested under different heads of expenditure. It helps library administrators demonstrate that the proposed expenditure is necessary, reasonable, and directly related to library services and institutional objectives. In a library and information centre, budget justification becomes necessary when preparing annual or revised budget proposals. The librarian must identify the financial requirements of different activities such as acquisition of books, journals and electronic resources, subscription to databases, library automation, ICT infrastructure, binding and preservation, furniture, staff development, maintenance, and user services. Each proposed expenditure