Download THE PUNJAB BUDGET MANUAL — The Punjab Budget Manual explains in detail the manner in which the Provincial Consolidated Fund and Public Account of the Province, as defined in Article 118 of the Constitution, should be managed and controlled. In terms of Section 120-F of the Punjab Local Government Ordinance, 2001, the division of the Provincial Consolidated Fund into Provincial Allocable Amount and Provincial Retained Amount under the Provincial Finance Commission Award also constitutes an important phase in the budget management process.