After passing of budget from Vidhan Sabha, the implementation of plan budget starts in following ways: - This division examines different proposals from various Administrative Departments and tenders advise (s) on various issues. Advices are also tendered on some issues to Finance Department. Also examines proposals of diversion and re-appropriation received from different Administrative Departments thoroughly. Keeping in view the importance and priorities of the cases,  diversions/ re-appropriations are permitted. Additionalities are provided to those schemes which are of utmost importance by posing cut on those Schemes/Heads, which have the possibility of low intensity of expenditure. This division also arranges meetings with concerned departments to sort out matters of additionalities to dispose-off cases promptly. To smoothen Plan Implementation in consonance with budget, the entire plan has been linked with budget through software. This division coordinates and monitors Budget Assurances for their fulfillment and reviews the progress by holding meetings for its timely implementation, under the Chairmanship of Chief Secretary. Monitoring of releases under various EAPs, being implemented in the State. Monitoring of expenditure of Annual Plans by holding meetings with the Administrative Secretaries and Departments.