FOREWORD
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The Uttar Pradesh Budget Manual was first issued in 1922. A second edition was published in 1936 and a third edition in 1941, followed by reprints in 1948 and 1952. The coming into force of the Constitution of India from January 26, 1950 brought about vast changes in the system of financial administration of the States, particularly in the budgetary procedure . In 1962 fifth edition was issued, in which an attempt was made to incorporate procedural changes. The present edition is revised to make Budgeting and Accounting friendly to Information Technology. The concept of coding in Head of Accounts is properly explained and budget calendar is standardised for all the department of U.P. Government. The concept of ‘Zero based budgeting’ has been explained in greater detail for capacity building and effective delivery system.
| LUCKNOW |
Sushil Chandra Tripathi
Principal Secretary Finance
Uttar Pradesh |
