Para 3.9.12 — MSO

Budget Formulation 3.9.12 Apart from examining the current practices and procedures relating to Budget formulation and adherence to the relevant rules and instructions issued in this regard by the Finance Department, the following aspects could also be examined for possible comment:

(i) Adequacy of the rules and instructions relating to the formulation of budget and revised estimates, responsibilities of different functionaries and shortcomings, if any.

(ii) Adherence by the drawing and disbursing officers to the time schedules prescribed for submission of estimates.

(iii) Extent of scrutiny exercised by the Directorate and the Department on the estimates furnished by the drawing and disbursing officers and the justification furnished in support of original estimates and estimates of additional requirements.

(iv) Adequacy and effectiveness of the role played by and the involvement of the administrative Secretary and Head of the Department in formulating the departmental budget and the extent to which designated responsibilities are discharged by them. Besides, the quality and reliability of the budget estimates could be assessed by an indepth scrutiny of a few estimates with reference to the actual expenditure.