Lucknow, Aug. 14 -- The Comptroller and Auditor General (CAG) has questioned the Uttar Pradesh government's budget management procedures and pointed out deviations from the prescribed budgetary and accounting processes in the state.

Listing issues with budget management, the CAG has pointed out lapses in the regularisation of excess expenditure, classification of expenditure as revenue and capital, lump sum budgetary provisions, discrepancies in the depiction of centrally sponsored schemes, budget projections and gap between planning and execution.

Under the provisions of Article 205 (1)(b) of the Constitution of India, if excess money has been spent on any service in a financial year (more than the amount granted for that service and f...