Section 9(2) in The Orissa Fiscal Responsibility and Budget Management Rules, 2005
(2)Expenditure Policy - Under this sub-paragraph, major priorities in the allocation of expenditure shall be elaborated. It may also contain an assessment of principles regarding the benefits and target group of beneficiaries. It should describe the steps taken towards expenditure restructuring relating to both in size and sectoral allocations aimed at removing inefficiencies arising from mis allocations, design and implementation of schemes, delivery of services.
