Transfer of Budget from current year to next fical year

dear all,

pls guide me,

what are the thinks we should check before transfering the budget from current fical year to next fical year.

ie from fical year 2008 ie for April 2008 to March 2009 TO

fical year 2009. ie for April 2009 to March 2010

If possible pls let me know the steps of it in details

regards

parikshit