Section 5(3) in Punjab Fiscal Responsibility and Budget Management Rules, 2018
(3)The concerned department shall, in case of its failure to implement the Medium Term Expenditure Framework in the defined timeline, cause to lay a report before the State Legislature, containing reasons thereof for its failure and plan to achieve the said remaining targets and the time period to achieve it within one year of the completion of time period of the said Medium Term Expenditure Framework. The report shall specifically contain the comments of the State Government and action taken/proposed to be taken by the department, if any, on such comments.
