The State government appears to be in a fix over the announcement of a concrete action plan for the implementation of the six guarantees assured to people in the run-up to the Assembly elections. The government has started the exercise for preparation of the budget for the next financial year. But, it has to take into account the restrictions that will come into force once the elections to the Lok Sabha are likely to be notified sometime in February. Once the poll notification is issued, the government will not be in a position to announce any schemes that can be construed as allurements to the electors. Arrangements are however, being made to present the annual financial statement (Budget) either in February-end or March first week, senior officials said. The government is reportedly gearing up for presentation of a full budget in spite of the fact that there will be no clarity on the devolution from the BJP-led Central government, which would be presenting a vote on account budget in view of the impending elections. But officials are in a dilemma over the announcement of new schemes in the budget as the model code of conduct would become operational by then, restricting forward-looking statements that could impact the electorate. The Finance department received reports from different departments regarding revised estimates of the budget 2023-24 as well as the estimates relating to welfare schemes and the expenditure likely to be incurred on account of the six guarantees given by the Congress in the run-up to the elections. The guidelines for the implementation of the schemes have not been finalised though. The Finance department is reportedly working out the modalities for fixing the size of the budget factoring in the burden on the exchequer on account of the implementation of the promises made by the ruling party. Senior officials said the size of the budget is likely to be finalised after an assessment of the impact of the model code on the announcement of new schemes. At the same time, the Finance department is said to be actively considering the alternatives in the event of restrictions that will be effective once the election code becomes operational.