BF Rules 78Chapter 5 · Budget

Section 78 · Section 78

The responsibility for the preparation of the statement of estimated revenue and expenditure under Article 202 of the Constitution of India, which is laid before the legislature in each year, as well as any supplementary estimates or demands for extra grants, lies with the Finance Department. The material on which such estimates are based is obtained by that department from the departments concerned, which are responsible for the correctness of the material itself. The Accountant-General is, however, responsible for rendering such assistance in the preparation of the budget estimates as may be settled in consultation with the Finance Department, and is bound to supply any information in connection with budget estimates which he is in a position to furnish, and to offer any opinion or advice in connection therewith which may be required by Government.The Heads of Department and other subordinate authorities are responsible for the submission of correct detailed estimates punctually on the date fixed by the Finance Department.

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