Section 3(1) in Delegation of Financial Powers Rules, 1978
(1)Finance Department will indicate in advance the ceilings of committed expenditure for various Departments under different Major Heads. The provisions in the First Edition Budget in respect of schemes which have continued for more than two years will be admitted by the Finance Department on the basis of past actuals as reported by the Controlling Officers and the Accountant-General, with such trend increases and other adjustments as considered necessary.[Controlling Officers should, however, indicate the items of non-recurring expenditure proposed to be incurred with sufficient jurisdiction. Provision for loans shall be made only through New Demand Schedules for which adequate justification with necessary details should be furnished. In case of revenue earning non-plan schemes, details of anticipated receipts, where the amount exceeds Rs. 50,000 should be given indicating the basis of calculation and explaining short-falls, if any.]
