- A list of all new schemes proposed for inclusion in the budget should be prepared. The list will supply the following informations :-(a)Reference to order of sanction, if any.(b)Brief but clear note as to nature of scheme.(c)Ultimate cost -(i)Recurring.(ii)Non-recurring.(iii)Total.(d)Cost during budget year [details as under (c) above],(e)Remarks.The items will be arranged in order of urgency.(Budget Manual Rule 74.)Note. - The subsequent procedure in regard to the budget is laid down in the Budget Manual, which contains also detailed instructions for the preparation of the Director's budget.(B)Expenditure.
