Section 8(2) in The Meghalaya Fiscal Responsibility and Budget Management Act, 2006
(2)In particular, and without prejudice to the generality of the foregoing provisions, Government shall, at the time of presentation of the budget, make disclosures on the following, along with detained information in such forms as may be prescribed :(a)significant changes in accounting standards, policies and practices affecting or likely to affect the computation of the fiscal indicators;(b)details of borrowings by way of Ways and Means Advances/Overdraft availed of from the Reserve Bank of India.
