The budget is a mechanism for resource allocation. The amount and mode of collection and expenditure depend not only on the type and scope of public policies and services that the government may offer, but also on the budget system and its capacity. The Way of budgeting is the basis and integral component of governance. What kind of philosophy, procedures, and norms should budgeting follow to effectively enable the government to perform its role and reduce financial risks? This is the fundamental question of the budget.