The Government of India appointed a team of officers to make detailed recommendations on the above lines. Based on these recommendations the Comptroller and Auditor General of India, had, under Article 150 of the Constitution prescribed a new list of major and minor heads of account, to come into force with effect from 1st April, 1974. the list of major heads and minor heads Sector-wise adopted by the State Government is at Appendix II in Part-III.
The present budget manual incorporates these new heads of account. It also presents on one place the rules framed by the Finance Department for the guidance of estimating officers and the Departments of the Secretariat in the preparation and examination of Budget Estimates and the control to be exercised on expenditure so as to ensure that expenditure does not exceed the voted amount.
Welcome to BUDGET MANUAL (Para 13-19) Test
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Response Sheet
The present volume is in three parts. The proposed changes in the classification have been fully explained in Part-I of this Manual. Part-II brings up todate the various instructions to the estimating officers for the preparation and examination of the Budget Estimates. Part-III contains Appendices I to V-B.,Appendices VI to IX and Forms A to M are being brought out separately. If any error, inaccuracy or omission is noticed, the undersigned will be grateful and thankful if it is brought to his notice for correction in the next edition.