Measures for Fiscal Transparency

(1) The State Government shall take suitable measures to ensure greater transparency in its fiscal operations in the public interest. (2) In particular and without prejudice to the generality of the foregoing provisions, the State Government shall, at the time of presentation of the budget, disclose the following statements along with detailed information in such forms as may be prescribed:- (a) the significant changes in the accounting standards, policies and practices affecting or likely to affect the computation of fiscal targets; (b) details of borrowings by way of Ways and Means Advances/Overdraft availed of from the Reserve Bank; (c) details of number of employees in the State Government, State Public Sector Undertakings and State aided Institutions and related salaries.