Financial administration -preparation and enactment of budget


FA 07 65 preparation and enactment of budget
1. Preparation of budget
2.authorization of legislative
3.execution of budget
4.accounting
5.audit.
6.parliamentary control over public finance

Preparation of budget. Executive responsibility. .estimate of expenditu emergency e. Drawing and disbursing officer.  Consolidation.Dept head.
Factual Verification by cag. ..analysis by ministry of finance. Submission to cabinet. Approval

Contents of expenditure in budget
..standing charges. Admin exp
..continuing scheme
..new scheme

Estimates of revenue

Legislature
..presentation to legislature
..general discussion
..voting for demand for grants
.policy cut Rs.1. Economy cut(amount of demand be reduced by a specific amount) .token cut(related to specific grievance. Rs.100)
..consideration and passing of appropriation bill (sum of voted demands and charged expenditure). No amendment
..finance bill. Taxations

..Executions of budget..
..implementation. Collection of revenue. Disbursement of fund

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