Section 11(3)(b) in The M.P. Rajkoshiya Uttardayitva Avam Budget Prabandhan Adhiniyam, 2005
(b)Where owing to unforeseen circumstances, any deviation is made in meeting the obligations cast on the State Government under this Act, the Minister of Finance shall make a statement in the Legislature explaining :-(i)any deviation in meeting the obligations cast on the State Government under this Act;(ii)whether such deviation is substantial and relates to the actual or the potential budgetary outcomes; and(iii)the remedial measures the State Government proposes to take.