The manual on Annual Budget Preparation (ABP) for Local Government Officials is part of a series of training modules designed to respond to training needs of local government officials on public financial management practices. It is the result of intensive efforts of several authors coming from different backgrounds. This manual, together with the manual on “Annual Budget Execution and Monitoring (ABEM)” and “Strategic Development Plan and Performance Based Budgeting in the Medium Term (SPDeMTBP”, is based on an initiative undertaken by HELVETAS Swiss InterCooperation in Albania, under the Decentralization and Local Development Program (dldp).