The purpose of the report titled “Budget Analysis of Gandaki Province (A study of FY 2018/19-22/23)” is
to provide a comprehensive understanding of the budget process in the Gandaki Province of Nepal
during the four years of federalism. The report aims to facilitate the Gandaki Provincial Government, its
entities, public citizens, and stakeholders in comprehending the trends in budget allocation, revenue
collection, and expenditure patterns from fiscal year (FY) 2018/19 to FY 2022/23. Additionally, it aims to
assist policy makers, planners, and external development partners in comprehending the funding of
policy commitments through the annual work plan and budget within the framework of federalism. The
analysis in the report is based on data obtained from various sources, including the Gandaki Province
Government’s Budget Statements, Red Book, Economic Surveys, stakeholders’ discussion, research
reports, and financial monitoring reports.

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