The annual budget of the OAU (Organization of African Unity) is approved by the Assembly of Heads of State and Government. The Assembly is the highest decision-making body of the organization and is composed of all the heads of state or government of member countries. The budget outlines the financial plan for the organization's activities for the coming year and includes the expected income and expenditures. The budget is reviewed and approved by the Assembly during their annual meeting, where member states also discuss important issues affecting the continent. By having the heads of state or government approve the budget, the OAU ensures that member states have a say in how the organization's resources are allocated to meet the needs of Africa.