In the context of Gandaki Province, where the provincial government wields significant financial powers granted by the Constitution, the role of understanding the budget becomes paramount. This budget primer aims to provide a comprehensive understanding of how the Gandaki Province Government manages its finances, allocates resources, and ensures that public funds are used wisely and effectively to promote the province’s development and prosperity. Through the examination of key budget documents, legislative processes, and financial procedures, this primer sheds light on the mechanisms in place to oversee the allocation and utilization of public funds in Gandaki Province.