描述
The list of Budget documents (14) presented to the Parliament include:
Finance Minister’s Budget Speech
Annual Financial Statement (AFS)
Demands for Grants (DG)
Finance Bill
Statements mandated under FRBM Act:
a. Macro-Economic Framework Statement
b. Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement
Expenditure Budget
Receipt Budget
Expenditure Profile
Budget at a Glance
Memorandum Explaining the Provisions in the Finance Bill
Output Outcome Monitoring Framework
Key Features of Budget 2020-21
Key to Budget Documents
The documents shown at Serial Nos. B, C, and D are mandated by Art. 112,113 and 110 (a) of the Constitution of India respectively, while the documents at Serial No. E (a) and (b) are presented as per the provisions of the Fiscal Responsibility and Budget Management Act, 2003. Other documents at Serial Nos. F to K are in the nature of explanatory statements supporting the mandated documents with narrative in a user-friendly format suited for quick or contextual references. The “Output Outcome Monitoring Framework” will have clearly defined outputs and outcomes for various Central Sector Schemes and Centrally Sponsored Schemes with measurable indicators against them.
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