A budget is a financial or quantitative statement prepared andapproved prior to a defined period of time for the purpose ofobtaining the intended objective. In Zambia the Minister ofFinance presents the National budget to Parliament so thatdebate can be opened and thereafter the budget approval.In view of the above write on Budget preparation in Zambiastating cleariy the procedures that are followed in coming upwith the National Budget budgetary cycle methods used inbudget preparation purposes for preparing the budget andfactors that might cause failure in budget implementation inpublic sector.