This book incorporates the Fiscal Responsibility and Budget Management Act and Rules as amended up to date, along with the Contingency Fund of India Act, General Financial Rules relating to Government Budget, Guidelines on Medium Term Expenditure Framework, Key to Budget Documents, Guidelines on Performance Budget and Outcome Budget. It also includes plenty of Multiple Choice Questions MCQs on the subject and Sample Questions based on previous year examinations, which will be useful in revising the subject and testing of knowledge. The book has been prepared keeping in view the syllabus for AAO JAO examination conducted by CGA and other departmental examinations.