Section 6(3) in The Arunachal Pradesh Fiscal Responsibility (and Budget Management) Act, 2006
(3)The review reports shall explain-(a)any deviation or likely deviation in meeting the obligations cast on the State Government under this Act;(b)whether such deviation is substantial and relates to the actual or the potential budgetary outcomes, and how much of the deviation can be attributed to general economic environment and to policy changes by the State Government; and(c)the remedial measures, the State Government proposes to take.
