Finance is the most important factor in document selection. Proper planning of finance is basic to good acquisition work. Every library works according to its budget. The total budget of the library will include a separate provision for books. This amount will have to be apportioned among three heads, namely books, periodicals, and binding. This amount thus set apart for books is the budget placed at the disposal of the Acquisition Department. This amount has to be used for purchase of books and other types of documents except current periodicals. For the balanced development of the collection, the books budget should be allocated among different subjects and categories. This budget allocation is done by the library authority or its delegated body like the Book Selection Committee. The librarian and the acquisition staff are also involved in this process since they are the people to provide the information required for budget allocation to the authorities. Such information may relate to a actual and the potential needs of the clientele, the current and future programmes of the parent institutions, the strength and weakness of the existing collection, the price range of publications in particular subjects, etc. These and other types of information can also be used by the library to obtain enhanced budget provisions. However, once the allocation is finalised, acquisition work has to conform to the financial discipline dictated by it.