Why is it in the News?

The Supplementary Demands for Grants (SDG) are likely to see additional allocation for fertliser, food and fuel subsidy along with Rural Employment Guarantee Scheme.

About Supplementary Grants:

• According to Article 115 of the Indian Constitution, there's a provision for additional funds known as supplementary, additional, or excess grants.
• When the funds approved by the Parliament are not enough for the planned expenses, an estimate is submitted to the Parliament for extra grants.
• These additional grants are reviewed and approved by the Parliament before the conclusion of the financial year.
• If the actual spending surpasses the approved grants, the Ministry of Finance and the Ministry of Railways make a request for an Excess Grant after the financial year ends.
• The Comptroller and Auditor General of India highlight these excesses to the Parliament.
• The Public Accounts Committee then examines these cases and provides recommendations to the Parliament.
• The Demand for Excess Grants is presented to the Parliament after the financial year, once the actual expenditures have been incurred.