Hi Visali,
Re. Value Type and Budget, it is not a simple 1 to 1 conversion (e.g. OLTP Value Type '5' = BW Value Type '050'). In ECC the following table plays a crucial role: COSP_VTYPE. Please also refer to SAP Note 523742 - BCT-CO: BW key figure model and R/3 tables for trans. data.
In table COSP_VTYPE I can find that OLTP Value Type '5' (Target) is only mapped to BW Value Type '030'.
Extraction takes place using DataSource 0CO_OM_CCA_1. Please note that you have to select Value Type '030' explicitly.
Re. the loading, you do not have to do any activity. SAPI (Service API) takes care of the delta mechanism and timestamp table. Please also refer to SAP Note 416265 - BCT-CO delta DataSources: Technical background information.
Re. the referenced SAP Notes, please arrange an S-user account or ask someone within your organization to download the SAP Notes for you (e.g. a SAP Basis administrator will certainly have an S-user).
Best regards,
Sander