Budget contains rules framed by the Finance Department for the guidance of estimating officers and departments of the Secretariat in regard to the budget procedure in general and in particular to the preparation and examination of the annual budget estimates and the subsequent control over expenditure to ensure that it is kept within the authorised grants or appropriations. These rules are statutory rules in so far as they derive their authority from the rules framed by the Governor of Uttar Pradesh in exercise of the powers conferred on him by Article 166(2) and (3) of the constitution of India. These rules inter alia regulate the functions of the Finance Department.more....

Preparation of the budget estimates and their transmissision to the Finance Departments- Under the rules made by the Governor for the convenient transaction of the business of the State Government and the instructions issued there under, the Finance Department is responsible for the preparation of the annual budget. The budget is prepared on the basis of the material furnished by the departmental officers and the administrative departments of the Secretariat. The Heads of Departments (Controlling officer) and other estimating officers prepare the estimates (Receipt & Expenditure) for each head of account with which they are concerned and forward these to the Finance Department through the Accountant General in the case of estimates under any revenue heads and also to the appropriate departments of the Secretariat latest by 31^st October. The estimates in respect of capital heads and loans and advances by the state government are furnished direct to the departments of the Secretariat concerned. The Administrative departments scrutinise the estimates and make available their comments on these to the Finance Department which then examines the estimates after taking into account the comments of the Accountant General also who renders such assistance as may be reasonably asked for by the Finance Department. Estimates under certain heads are furnished direct by the administrative departments of the secretariat and the Accountant General. The budget estimates of the administrative departments must be submitted to finance department latest by November 15 more....