The Finance Ministry today asked the Central ministries and departments to submit details of their extra-expenditure over and above their budgetary allocations in their outcome budgets for 2010-11.
An outcome budget indicates the physical targets met during the year.
"It would be desirable, if the ministries/departments may include a chapter in the outcome budget detailing the extra-budgetary measures and their impacts," the Department of Expenditure said in an office memorandum today.
It also asked the ministries and departments to assess the impacts of the revenues foregone to promote certain policy objectives.
"The outcomes reflect the ultimate aims of government policies through budgetary support, tax exemption/concessions and preferential treatment in procurement of goods and services.
"The revenue foregone in promotion of certain policy objectives is defined as tax expenditures and it would be useful if the impacts of these implicit expenditures are also assessed," the DoE said in its guidelines for preparation of the outcome budget 2010-11.
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The department also asked even those ministries and departments exempted from preparing the outcome budget to carry out this exercise for internal use and voluntarily decide to place it in public domain, fully or partially.
The Defence Ministry, Indian Audit and Accounts Department, the Cabinet Secretariat, Election Commission, Supreme Court, Parliamentary Affairs Ministry etc, are exempted from the outcome budget, according to the memorandum.