The legislation of the budget refers to the constitutional and parliamentary process through which the government’s financial proposals are examined, approved, and given legal authority for implementation. In public systems management, the budget is not merely an accounting document but an important instrument of policy, planning, resource allocation, and administrative control. Since public funds are collected from citizens through taxation and other sources, their use requires legislative approval to ensure transparency, accountability, and democratic control. The budget process begins with the preparation of financial estimates by various government departments and ministries. These estimates indicate expected revenues and proposed expenditures for the coming financial year. The executive branch, particularly the finance ministry, coordinates the preparation of the budget by reviewing departmental demands, setting priorities, and balancing available resources with development objectives. After approval by the cabinet, the budget is