This cycle handles all the procedures related to General Budget preparation, planning, and execution, starting from the Budget Preparation Circular, till approving the General Budget Law, issuing the special and general order, and performing financial transfers and virements. The responsible team for this cycle will follow up the execution and evaluation of the General Budget Law and the Manpower Tables for the Budget Institutions, and the budgets and manpower tables for the Governmental Units. Also they will follow up all processes to evaluate and manage capital projects, through implementing the concept of Results Oriented Budgeting (ROB).