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This research critically examines the method to improve the budget of the State of Kuwait, as suggested by the Ministry of Finance in Circular No. 14,1977. A historical survey of the state budget in Kuwait is presented, together with an explanation of the different reforms concerning classification of the governmental budget. Circular 14 and its required procedures are then examined. The first part of the suggested reform has been implemented, and the requirements for implementing the remainder are described in detail. The proposed budgetary reform is then evaluated, and the researcher proposes methods thought to be suitable for improving the budget based on different reforms of governmental budget and the experience of other countries.