1- The draft budget submitted to Department of finance by individual department is further reviewed, consolidated and presented for executives' recommendation.

2- The executive reviews each department’s budget in the presence of concerned officials of the department and makes decisions based on priorities and its organizational demands.

3- After executive’s recommendation, the entire budget is once again consolidated and given final shape by this unit and it is then finally submitted to the Public Estimates Committee of the Parliament (PEC).

4- The PEC consisting of members of the Parliament reviews and recommends further deductions and increase in the budgetary allocations.

5- The final recommendation of the PEC is placed before the formal budget session of the Parliament. Budget is debated in the Parliament for final approval soon after the Finance Minister's budget speech.

6- The final budget appropriated is passed with the consent of H.H. the Dalai Lama and thereby becomes an appropriation Act.

7- The Act authorizes the Cabinet for formal execution of the budget for the coming year.

8- The approved budgets are sent to Department of finance through which it is released to the concerned departments for final execution.