Central Tibetan Administration (CTA) did not have a fully centralized budgeting system like any other independent countries where all fund allocations come from one Consolidated fund before but this unique system has evolved gradually as more and more new departments came under CTA. With the volume of work ever expanding resulting in demand for more funds from the limited Central Fund, individual departments began the process of fund raising of their own. CTA’s unique budgeting process as we have today thus came into being.

CTA at present has two tier budgeting system where revenues from internally raised resources are pooled in one central fund under the Department of Finance. This fund is allocated to all operating and special expenses of departments. The major portion of the budget, which consists of earmarked project budget, comes outside the Central Fund under Department of Finance. Individual departments do the resources mobilization part of the earmarked project budget and only the fund-sanctioned part (both receipt and expenditure) has to go through the central process through expenditure division of Department of Finance.

The division is headed by a staff rank of Joint Secretary. It is mainly responsible for over all administration of its two sub units: Budget and Expenditure unit.