Download THE PUNJAB DISTRICT AUTHORITIES (BUDGET) RULES, 2017 — They shall come into force at once. Annual Budget Statement or Budget for a Financial Year means the statement of the estimated receipts into the Local Fund of a District Authority and the estimated expenditure for a Financial Year, required to be laid before the Committee of the Authority, before commencement of that year. Appropriation means the amount provided in the Budget estimates against a detailed object or part of amount, placed at the disposal of a disbursing officer, to meet expenditure for a specific purpose or on specific item.