The correct answer is: a) Finance Department.
The Finance Department is responsible for preparing the budget of Odisha. The budget is a financial plan for the state government, and it outlines how the government will spend its money in the coming year. The Finance Department works with other departments in the government to develop the budget, and it also presents the budget to the State Assembly for approval.
The Chief Minister’s Office is responsible for the overall policy direction of the state government, but it does not have a direct role in budget preparation. The Planning & Convergence Department is responsible for planning and coordinating development activities in the state, but it does not have a direct role in budget preparation either. The State Assembly is responsible for approving the budget, but it does not have a direct role in preparing the budget.
The Finance Department is the most appropriate department to be responsible for budget preparation because it has the expertise and experience to do so. The Finance Department also has the necessary resources to collect and analyze data, and to develop and implement budget plans.