Section 5(1) in Delegation of Financial Powers Rules, 1978
(1)After the Budget has been presented to the Legislative Assembly and Budget documents have been circulated, the Administrative Departments shall allot the provision under different units among the Controlling Officers. Where the provision concerns only one Controlling Officer, it is implied that the allocation is at his disposal. The Controlling Officer shall communicate allotment of funds to the Drawing and Disbursing Officers before the commencement of the financial year.
