Government of India
BUDGET CIRCULAR
2015-16
MINISTRY OF FINANCE
DEPARTMENT OF ECONOMIC AFFAIRS
NEW DELHI
www.finmin.nic.in
2 (33)-B(D
No.F.2 D)/2014
Goveernment of f India
Minis nance
stry of Fin
Departmentt of Econo irs
omic Affai
(Buddget Divission)
North Block
, the 10th October,
New Delhi, O 14.
201
ect :
Subje DGET CIRC
BUD 5-2016
CULAR 2015
rcular 2015
The Budget Cir reby issued
5-16 is her elines for submission
d containing the time s of
information to o Finance along
o Ministry of a with p
prescribed formats.
f he Budget C
Th o contains the
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ompendium
co tions issued
m of instruct e to time by
d from time o Finance on various issues. It is
y Ministry of
equested that necessa
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e issued to the concer
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these timeline ructions.
(Dr. Rajat Bhargav va)
Joint Secretary to the Govern dia
nment of Ind
Tel.: 23093183
e-maiil : rajat.bha
argava@nic c.in
o,
To
1. Finan ers (by nam
ncial Advise me); and Ch
hief Contro
ollers/Contro ccounts (by
ollers of Ac y name) of all
tries/Depart
Minist tments;
2. Cabin ariat, President's Sec
net Secreta cretariat; Vice-Preside
V etariat, Prim
ent's Secre er's
me Ministe
e; Lok Sabha Secreta
Office a Sabha Se
ariat; Rajya U
ecretariat; Union on;
Publlic Service Commissio
Plannning Commi reme Court of India and Election Commission
ission; Supr C n.
3. Comp d Auditor General
ptroller and G of India (CA
AG); Contro ral of Acco
oller Gener A);
ounts (CGA
roller Gener
Contr ral of Defence Accountts (CGDA);
Copy to:
to Principal Secretary to
1. PPS t t PM
o Finance Minister
2. PS to M
o Minister of
3. PS to ance)
f State (Fina
to Cabinet Secretary
4. PPS t S
5. PPS to Finance Secretary
to Secretary
6. PPS t on)
y (Planning Commissio
to Secretary
7. PPS t y (Expenditure)
to Secretary
8. PPS t e)
y (Revenue
to Secretary
9. PPS t y (DFS)
to Secretary
10. PPS t tment)
y (Disinvest
Copy also forwarded to:
(1) Finance Secretaries of Union Territory Administrations:- with the requested to prepare, in
advance, a statement showing the breakup of Plan outlays, (according to Budget heads) and
send copies thereof to the Ministry of Home Affairs. Corrections considered necessary after
approval of Plan outlay may be advised immediately on receipt of intimation thereof. The
approved Plan provisions with which the individual Ministries/Departments are concerned may
please be intimated to Ministry/Department concerned for preparation of SBEs and submission
thereof to the Ministry of Home Affairs.
(2) All Accountants General in States.
(3) Directors of Audit:- (i) Central Revenues, New Delhi; (ii) Commerce, Works and
Miscellaneous, New Delhi (Central); (iii) Mumbai (Central); and (iv) Kolkata.
(4) Dy. Director General (PAF), New Delhi; (ii) Dy. Director General (TAF), New Delhi; (iii) Chief
Controller of Accounts, Delhi Administration, Delhi; (iv) Director of Accounts, Andaman and
Nicobar Islands Administration.
(5) Pay and Accounts Officer, Lok Sabha; Pay and Accounts Officer, Rajya Sabha; Pay and
Accounts Officer, Pondicherry; Director of Accounts, Daman and Diu, Panaji.
(6) Controller of Aid Accounts and Audit, Department of Economic Affairs.
(7) Central Pension Accounting Office, Department of Expenditure, New Delhi.
(8) (i) Fund Bank Division, Department of Economic Affairs:- with the requested that estimates
relating to SDRs to be included in the Public Account, both credits and debits and estimates of
interest thereon may please be furnished to the Budget Division by 26th November, 2014.
(ii) Infrastructure Division (ABD Division), Department of Economic Affairs.
(9) E. Coord./E.V Branch/PF-I Division/PF-II Division, Department of Expenditure.
(10) N.I.C., Ministry of Finance, North Block, New Delhi.
(11) Manager, Government of India Press, Ring Road, Mayapuri, New Delhi, for action on para 8.7 of
the Budget Circular 2015-16.
CONTENTS
Para No. Page No.
1. Estimates of Receipts 1
1.1-1.13 Revenue Receipts 1-2
1.14-1.14.6 Estimates of Interest Receipts 2-3
2.1-2.5 Capital Receipts 3
2.6-2.8 Public Account 4
3.1-3.2.15 Estimates of Expenditure 4-6
3.3-3.5 Other instructions on preparation of Statement of Budget Estimates 6
3.6.1 Statement of Budget Estimates (Proposed) 6-7
3.6.2-3.6.3 Discussions with Secretary (Expenditure) 7-8
3.7-3.16 Statement of Budget Estimates (Final) 8-9
4 Special instructions for the composite demand for Civil `Pensions' 9-10
5.1-5.3 Special instructions relating to estimates to be included in Demands
for Grants controlled by Budget Division 10
6.1-6.3 Notes on Demands 10-11
7 Material for Statements to be appended to Demands for Grants 11
8.1-8.9 Detailed Demands for Grants 11-12
9.1-9.3 Modified Exchequer Control Based Expenditure Management System 13
10.1-10.5 Material for Statements to be appended to Demands for Grants/
Expenditure Budget Vol.1 13-14
11.1-11.7 Instructions on Gender Budgeting/FRBM Rules/Provisions of
SC & ST/Welfare of Children/Plan provisions for North Eastern
Region and Sikkim etc. 14-16
11.8 Direct transfers of Central Assistance to States/District Level
Autonomous Bodies 16
11.9 Externally aided projects under Central and State plan 16
11.10 Budget provisions under the object head `Grants for creation
of Capital assets' 16-17
12.1-12.4 General 17-18
12.2 Due dates 17
13 List of Demands 18
14.1-14.7 Mode of submission of SBEs 18
APPENDICES
I Revenue/Capital Receipts 19
I-A & I-AA Revenue Receipts - Dividends 19-20
I-B Estimates of Foreign Grants concerning the Ministry/Department 20
II Estimates of Interest Receipts and Loan Repayments 21
II-A Estimates of Loan/Interest Repayment by Central PSUs/Other Parties 21
III Estimates of transactions relating to the Public Account of India for
inclusion in the Budget for 2015-16 (Receipts/Outgoings) 22
IV Estimates of expenditure for 2014-15 and 2015-16 22
IV-A Statement of Budget Estimates 22
IV-B Statement of proposals for pre-Budget discussions 23
V Statement showing amount of "charged" expenditure included in the Estimates 23
V-A Statement showing the estimate of recoveries taken in reduction of
expenditure under each of the Major Head included in SBE 23
(ii)
Page No.
V-B Statement showing equity and loan component of investments in
Public Sector Enterprises 24
VI Modifications to Statement of Budget Estimates (Final) 24
VII Loans to Government servants, etc. 24
VIII Guidelines for preparation of Notes on Demands 24-25
IX-A Estimated strength of Establishment and provisions therefor 25
IX-B Project-wise provision for expenditure on externally aided projects in
the Central Plan 26
IX-C Statement showing broad details of Non-Plan Expenditure provisions
costing Rs.25 lakh and above in BE 2015-16 26
IX-D Details of provisions in BE 2015-16 for payments of Grants-in-Aid to non-
Government bodies 26
IX-E Works Annexure Details of individual works costing Rs.5 crore or above 26
IX-F Statement showing revised cost Estimates of Projects of Public Sector
Undertakings and Departmental Undertakings 26
IX-G Particulars of Government property of value exceeding Rupees five lakhs
proposed to be transferred/gifted to non-Government bodies in 2015-16 27
IX-H Statement showing contributions to International Bodies provided for in the
Budget Estimates for 2015-16 27
IX-I Statement showing Guarantees given by the Central Government and
outstanding as on 31st March 2014 27
IX-J Statement showing Grants-in-Aid exceeding Rs.5 lakh (recurring) or
Rs.10 lakh (non-recurring) sanctioned to private institutions/organisations/
individuals during the year 2013-14 27
IX-K Statement showing the source of funds for grantee bodies receiving grants
of over Rs.10 lakh per year from Consolidated Fund of India 28
X-A Particulars of "New Service/New Instrument of Service" for which provision
is made in the Budget Estimates 2015-16 28
X-B Provision for externally-aided projects in Central Plan 28
X-C Budget provisions undrer Grants-in-aid-Salaries 29
X-D Statement showing Internal and Extra Budgetary Resources of Public Enterprises 30
X-E Statement showing provisions in the Budget for Central and Centrally
sponsored Plan scheme 30
X-F Estimated strength of Establishment and provisions therefor 30
X-G Summary statement showing the Contribution to International Bodies
provided for in the Budget Estimates, 2015-16 [to be appended to SBE (Final)] 31
X-H Summary statement showing Grants-in-aid exceeding Rs.5 lakh (recurring)
or Rs.10 lakh (non-recurring) sanctioned to private institutions/organisations/
individuals during the year 2013-14 31
X-I Budget allocated by Ministries/Departments for the North Eastern Region 31
X-J Guarantees given by Government 32-33
X-K Tax Revenues Raised but not Realised 34
X-L Arrears of Non-Tax Revenue 35
X-M Asset Register 36
X-N Statement showing direct transfers of Central Assistance to State/District
level Autonomous Bodies 37
X-O Provision for externally aided projects in Central & State Plan of
Rs.100 crore and above 38
(iii)
Page No.
X-P Statement showing schemes for development of SCs 39
X-Q Statement showing schemes for development of STs 40
X-R Budget Provisions under the object head `Grants for creation of Capital assets' 41
X-S Budget provisions for the schemes for the Welfare of Children 42
X-T Format for furnishing information on Gender Budgeting 43
XI Liability of Annuity Projects 44
XII Sections in Department of Economic Affairs, Budget Division to which
the various estimates/information etc. are to be forwarded 45
XIII List of Demands for Grants 2015-16 46-47
ANNEX
A Guidelines on expenditure management Fiscal prudence and austerity 48-49
B Guidelines regarding inclusion of new Schemes in the Plan, enhancement of
Five Year Plan/Annual Plan outlays, major changes in the scope and investment
approval of the Plan Schemes, for the Central Ministries/Departments 50-52
C Lump sum Provision for North Eastern Region & Sikkim 53
D Budgeting for/Expenditure from Lump sum Provision for North Eastern
Region & Sikkim 54-55
E Procedure for providing funds for development of North Eastern Region
and Sikkim under `Plan' expenditure in Statement of Budget Estimates
and Detailed Demands for Grants 56-57
E-I Procedure for providing funds for development of North Eastern Region
and Sikkim under `Plan' expenditure in Statement of Budget Estimates
and Detailed Demands for Grants 58
F Re-appropriation of funds from lump-sum provision for schemes for the
benefit of North-Eastern Region and Sikkim to relevant functional heads 59
G Sixteenth Report of the Public Accounts Committee (13th Lok Sabha)
Union Government Appropriation Accounts (Civil) 1996-97 Measures
for minimising "unspent balances" 60
H Public Accounts Committee (14th Lok Sabha) Recommendation in
Para No. 14 contained in Report No.17 Large-scale Unspent
provisions regarding 61-62
I Opening of detailed head "Information Technology" under six level heads
classification in Detailed Demands for Grants of the Ministries/Departments 63
J(I) to Cash Management System in Central Government - modified exchequer
J(III) control based expenditure management and restrictions on expenditure
during the last quarter of the financial year 64-73
K Expenditure Management ensuring even flow of expenditure and
observance of conditions for release of funds 74
L Government Guarantees Preparation of Database 75-77
M Preparation of Asset Register, as required under the Fiscal Responsibility
and Budget Management Rules, 2004 78-79
N Direct transfers of Central Assistance to States/District level Autonomous
Bodies 80-81
O Revised Guidelines on Financial Limits to be observed in determining
cases relating to `New Service/New Instrument of Service 82-86
(iv)
Page No.
P Decentralization of budget provisions in respect of `works expenditure' from
the Demands for Grants of Ministry of Urban Development and reflecting
them in the respective Demands for Grants of the Ministries/Departments
concerned 87-88
Q Expenditure Management - Economy Measures and Rationalisation
of Expenditure 89-91
R Restructuring of Centrally Sponsored Scheme in the 12th Plan 92-93
S Re-appropriation proposals - adherence to the principles of
financial propriety reg. 94-95
T Clarification on the Financial Limits to be observed in determining
cases relating to `New Service'/New Instrument of Service' 96
INDEX 97-98
No.F.2 (33)-B(D)/2014
Government of India
Ministry of Finance
Department of Economic Affairs
(Budget Division)
North Block
th
New Delhi, the 10 October, 2014.
BUDGET CIRCULAR 2015-2016
Guidelines for the Ministries/Departments for framing the Revised Estimates for 2014-2015 and
Budget Estimates for 2015-2016 and submitting the same to the Budget Division are as under:-
I. ESTIMATES OF RECEIPTS
1. REVENUE RECEIPTS
1.1 Estimates of Central taxes and duties administered by the Central Board of Direct Taxes and
Central Board of Excise and Customs as also of cesses collected by the CBEC, will be furnished by
them to the Budget Division giving commodity-wise estimates of manufacture/imports, duty rates and
foreign exchange rate assumptions forming the basis of the estimates.
1.2 All other items of revenue receipts, for the purpose of preparing estimates, have been divided
into the following categories:
(i) Taxes, duties and receipts in relation to Union territories without legislature;
(ii) Interest receipts in respect of loans and advances sanctioned by Ministries/ Departments
to State and Union territory Governments, foreign governments, public sector enterprises
and others including Government servants, interest charged to working expenses of
departmental commercial undertakings, etc.;
(iii) Estimates of Revenue receipts adjustable under Major Head `1605 - External Grant
Assistance' and `1606-Aid Material and Equipment'; and
(iv) All other Revenue receipts including cesses except cesses collected by the Central
Board of Excise and Customs.
1.3 Estimates of taxes, duties and other revenue receipts in relation to Union territory
Administrations will be furnished to this Ministry by Director of Accounts, Andaman and Nicobar Islands
Administration and Director of Accounts, Daman and Diu Administration, and for the other Union
territories, by the concerned Accountants General, in the form at Appendix-I.
1.4 Receipt estimates, except for items at para 1.2(ii) and 1.2(iii) above, will be furnished to the
Budget Division in the form at Appendix-I.
1.5 Recoveries from the State Governments under Article 290 of the Constitution of India, of
pensions including gratuities of High Court Judges charged on the Consolidated Fund of India under
Article 112(3)(d)(iii) of the Constitution of India are adjustable as receipts under Major Head "0071-
Contributions and Recoveries towards Pension and Other Retirement Benefits". These estimates will be
furnished by the State Accountants General to the Central Pension Accounting Officer, Ministry of
Finance, Department of Expenditure, Trikoot-II, Bhikaji Cama Place, R.K. Puram, New Delhi-110066.
1.6 Estimates of CGHS contributions will be consolidated and furnished by the Chief Controller of
Accounts, Ministry of Health and Family Welfare.
1.7 Estimates of rent (licence fee) recoveries accountable under Major Head "0216-Housing" in
respect of general pool Government accommodation, will be consolidated and furnished by the Chief
Controller of Accounts, Ministry of Urban Development. Where a Department has a separate pool of
accommodation (like Indian Meteorological Department, Central Board of Direct Taxes, Central Board
of Excise and Customs, etc.) the Chief Controller of Accounts of the Departments concerned with such
2
separate pool of accommodation may furnish estimates of rent receipts direct to the Budget Division
along with the estimates of other revenue receipts of the Department, in the form at Appendix-I.
1.8 Estimates of revenue receipts, adjustable under the major heads `1605-External Grant
Assistance' and `1606-Aid Material and Equipment', representing foreign aid receipts in the form of
cash grant and commodity grant respectively, may be furnished by the Ministries/Departments in the
form at Appendix `I-B' to the Controller of Aid Accounts and Audit, Department of Economic Affairs,
Indian Oil Bhavan, 5th Floor, `B' Wing, Janpath, New Delhi. The Controller of Aid Accounts and Audit
will process these estimates in accordance with the procedure prescribed separately and render the
consolidated estimates to Budget Division.
1.9 Estimates of receipts in respect of pensionary charges recoverable from Departmental
Commercial Undertakings (vide list at Statement 7 of Expenditure Budget, Vol. 1) should correspond to
related expenditure provisions.
1.10 Estimates of receipts of commercial departments, which are taken in reduction of expenditure in
the Expenditure Budget, should exactly correspond to the receipts assumed on the Expenditure side.
CCA concerned will ensure this while furnishing the receipt estimates.
1.11 The estimates should be based on past and current trends and policy decisions and other
relevant developments and supported by cogent explanations for any large variations as well as broad
particulars wherever the estimates under a minor head exceed ` 10 lakhs. This is particularly essential
for major items like import/export licence fees, CGHS contributions, house rent receipts, mint and
currency receipts, receipts of thermal/nuclear power stations, dividends from Government investments.
Estimates of dividend receipts should be given company-wise along with details of total paid up capital,
government equity & profit after tax during 2011-2012, 2012-2013 and 2013-2014 as in the form at
Appendix I-A. These estimates on dividend receipts should be in conformity with circulars issued on
dividend payout by this Ministry. It should be noted that these explanations will form the material for the
preparation of the Explanatory Notes on the Receipts Budget and, therefore, adequacy and accuracy of
the explanations are of utmost importance. In addition to the information sought in Appendix-IA, the
specific information as sought in Appendix-IAA should also be furnished.
1.12 Department of Health and Family Welfare in respect of CGHS contributions and Ministry of
Urban Development in respect of licence fee of general pool residential accommodation may separately
indicate in the receipts estimates to be rendered by them, the additional receipts estimated to be
realised consequent upon the revision in the rate of contribution and licence fee.
1.13 Estimates received by the Financial Adviser will be scrutinised in his office in regard to the
correctness of accounts classification, full coverage and reasonableness of the estimates and modified
(reduced, increased and/or missing items added) to the extent necessary in the judgment of the
Financial Adviser. Thereafter, the Controller of Accounts should furnish the estimates as finally
approved by the Financial Adviser, to the Budget Division by 21st November, 2014.
1.14 ESTIMATES OF INTEREST RECEIPTS: These estimates may be prepared in the following
groups:
(a) Interest receipts from State and Union Territory Governments;
(b) Interest receipts from foreign governments;
(c) Interest receipts from public sector financial institutions;
(d) Interest receipts from industrial and commercial enterprises, both in the public and
private sectors;
(e) Interest receipts from statutory bodies (municipalities, port trusts, etc.);
(f) Interest receipts from departmental commercial undertakings;
(g) Interest receipts from other borrowers (excluding Government servants) e.g. dock labour
boards, cooperative societies, educational institutions, etc.;
(h) Interest on advances to Government servants; and
(i) Other interest receipts e.g. premium on loans floated, interest on Cash Balance
Investment Account - these would mainly pertain to the Department of Economic Affairs.
3
1.14.1 The Controllers of Accounts will prepare estimates of interest receipts with reference to loans
outstanding against borrowers in their books including loans expected to be sanctioned during 2015-
2016. The estimates will, after obtaining the approval of the Financial Adviser, be furnished by them, in
duplicate, in form at Appendix-II latest by October 22, 2014. In case of `nil' proposal, the same may
also be submitted to Budget Division in writing without fail. For the sake of convenience this form covers
both interest receipts as well as loan repayments.
1.14.2 In the case of industrial and commercial undertakings in the public sector/other parties, the
estimates should invariably be supported by details in the form at Appendix-II-A for each such
undertaking/party. Wherever the interest receipt is notional (being either matched by subsidy provision
or by grant of loans to meet the interest liability), this fact should be specifically indicated in the
`Remarks' column. No column in Appendix-II-A is to be left blank, especially relating to Defaults in
respect of dues upto. 31.3.2014.
1.14.3 A realistic assessment of interest due from Public Sector Undertakings and other loanees as
also of loan repayments by them will be made taking into account the need to ensure that the loanees
fully discharge their current interest obligations and also clear outstanding dues in the next 2-3 years.
1.14.4 The estimates of interest receipts, and also recoveries of loans and advances, from public
sector enterprises including financial institutions must be framed on the basis of the departmental
records as per loan register maintained by the PAOs and not as proposed by the companies or
financial institutions. Accordingly, information to be given in the form Appendix II-A should reflect the
position as per departmental records. The estimates should show (i) defaults of repayments of
interest upto 31.3.2014 company-wise, (ii) BE 2014-2015 (iii) RE 2014-2015 (iv) BE 2015-2016 on
the basis of current dues according to loan registers. Separately in a footnote, assessment of the
prospects of recovery of dues as approved by F.A. may also be given in `Remarks' column. The
amount due for recovery as interest & loan repayment during 2014-2015 and 2015-2016 should also
be shown distinctly for each PSU.
1.14.5 Interest charged on capital outlay of departmental commercial undertakings should correspond
to expenditure provisions for the purpose. Controllers of Accounts while framing the estimates may
invariably ensure that this correspondence is maintained. Average rate of interest to be adopted for this
purpose is being advised separately.
1.14.6 Reliefs and concessions provided to various PSUs in the form of write off of loans, waiver of
interest/guarantee fee are reflected in Expenditure Budget as distinct items of expenditure with
equivalent receipts assumed there under. These are all non-cash expenditure. The receipts so
assumed in such cases may also be included in the Receipts Budget while furnishing receipts
estimates to Budget Division.
2. CAPITAL RECEIPTS
2.1 Estimates of Capital receipts from Ministries/Departments will include receipts by way of loan
repayments, disinvestment of equity holdings in Public Sector Enterprises, issue of bonus shares by the
PSEs in favour of Central Government, and net receipts under Public Account transactions.
2.2 Estimates of receipts by way of loan repayments will be furnished in forms at Appendices II and
II-A, along with estimates of interest receipts as earlier mentioned in paragraphs 1.14.1 and 1.14.2
above. Where such receipts are notional (by way of write off or refinancing through fresh loans or
conversion into equity), the fact should be highlighted in the `Remarks' column. Likewise, any
modification in the terms of repayment, like extension of period of moratorium and/or repayment, should
also be indicated. Here also the estimates should fully reflect the endeavors to realise the amounts due
from the various loanees.
2.3 Estimates of receipts in respect of bonus shares, issued by Government companies in favour of
the Central Government, classifiable under Major Head `4000-Miscellaneous Capital Receipts' will be
furnished company-wise by the Controller of Accounts in form at Appendix-I. The estimates should
correspond to the provisions for related investments included on the expenditure side.
2.4 The estimates of disinvestment of equity holdings in Public Sector Enterprises may be centrally
furnished by Department of Disinvestment.
2.5 The estimates of receipts in form Appendix-II in so far as Government servants are
concerned, will include estimates of interest receipts and Estimates of repayment of loans.
4
2.6 PUBLIC ACCOUNT:- The Controllers of Accounts and the concerned Accounts Officers of
Union territory Governments/Administrations (i.e. both with and without legislatures) should make a
detailed review of the Public Account transactions which are accounted for in their books, except those
referred to in para 2.7 below, and work out on the basis of the past trends and other information
available with them, estimates for receipts and payments under it relating to their
Ministries/Departments. The estimates of receipts and outgoings should be prepared on separate
sheets. These estimates should reach Budget Division latest by October 22, 2014 in the form at
Appendix-III. The estimates should have footnotes explaining the nature of the transactions and
adequate explanations for any major variation in estimates with reference to past actuals and Budget
Estimates. The estimates to be furnished to Budget Division should be as approved by the Financial
Adviser and duly consolidated and complete in all respects, for the Ministry/ Department as a whole,
Demand-wise. These should not be sent in piecemeal.
2.7 Estimates relating to Group Insurance Scheme for Central Government employees introduced
from 1.1.1982 will be furnished to the Budget Division by the Chief Controller of Accounts, Finance and
those relating to the Union Territory Government Employees Group Insurance Scheme introduced with
effect from 1.1.1984 by the Ministry of Home Affairs (U.T. Cell).
2.8 Ministry of Railways (Railway Board), Department of Telecommunications and Ministry of
Defence (Finance Division) in respect of Defence Services will furnish estimates of Public Account
transactions in their Cash Requirement Estimates.
Normally Ministries/Departments should not have any large transactions in Public Account
except in areas like provident funds and approved special deposits. No net debit or credit in a year in
the Public Account will, therefore, be accepted except with full justification.
II. ESTIMATES OF EXPENDITURE
3. BUDGET ESTIMATES
3.1 The estimates of expenditure are to be furnished to Budget Division in stages. The estimates
will be finalised after Secretary (Exp.) has held discussions with the Financial Advisers, as in the past.
These discussions are scheduled to be held in October/November 2014. These will focus on the net
Budget of each Ministry/ Department i.e. expenditure less revenue receipts and capital receipts, like
recoveries of loans, issue of bonus shares, etc.
3.2 The following aspects may be kept in view by the Ministries/Departments while formulating the
expenditure estimates:
3.2.1 It is necessary to review the existing Expenditure Budget in the first instance, to prioritise the
activities and schemes, both on the Plan and Non-Plan side and identify those activities and schemes,
which can be eliminated or reduced in size or merged with any other scheme. All
Ministries/Departments were expected to take up the exercise of reviewing/evaluation of all ongoing
schemes/programmes to determine their continued relevance vide Secretary(Expenditure)'s O.M.
F. No. 7(5)/E-Coord/2004 dated 24.09.2004(Annex - A). Departments should ensure that all schemes
that have been discontinued, do not find mention in RE 2014-15. Similarly schemes that are not to
continue beyond the year 2014-15, should not be included for BE 2015-16. A mention of the schemes
discontinued or merged should be made in the notes below the SBEs. Moreover, from the Eleventh
Five Year Plan, Planning Commission's "guidelines regarding inclusion of new Schemes in the Plan,
enhancement of Five Year Plan/Annual Plan outlays, major changes in the scope and investment
approval of the Plan Schemes, for the Central Ministries/Departments" vide their U.O. No.
N-11016/4/2006-PC dated 29.8.2006 (Annex - B) may be strictly adhered to before firming up the SBEs
by Ministries/Departments. Planning Commission, vide their OM No. M- 12043/03/2013-PC dated
11.07.2013 (Annex R) has issued guidelines regarding restructuring of Centrally Sponsored schemes
in the 12th Plan. All Ministries/Departments may give due regard to these guidelines.
3.2.2 All the Ministries/Departments (except those specifically exempted by Ministry of
Development of North Eastern Region) are required to spend 10% of the Gross Budget Support from
their Plan allocations for the benefit of North Eastern Region & Sikkim. This Division's O.Ms. of 24th
April, 2001 (Annex - C), 13th September, 2002 (Annex - D), 14th September, 2005 (Annex - E) and
5th February, 2007(/Annex-E-I) in this connection may be kept in view. While sending the RE 2014-15
5
(Plan), the Ministries/ Departments should separately show the Central Plan Expenditure on
schemes/projects benefitting the North Eastern Region and Sikkim. The details of exemptions for
schemes/programmes, if any, granted by the Ministry of Development of North Eastern Region may
be furnished along with Plan SBEs. "Ministry of Development of North Eastern Region may send the
List of Ministries/ Departments and the schemes that are exempted from earmarking 10% of the
budgeted allocation as a lump sum provision for NER for the year 2015-2016 by 25.1.2015 positively".
3.2.3 Plan Provisions for North Eastern Region and Sikkim: Budget provisions towards
projects/schemes for development of North Eastern Region and Sikkim have, hitherto, been provided
as `lump sum' under the Major Head `2552-North Eastern Region' for Revenue expenditure and the
Major Head `4552-Capital Outlay on North Eastern Region'/ Major Head '6552-Loans for North Eastern
Region' for Capital expenditure for eventual re-appropriation to appropriate functional heads of
expenditure. However, such lump sum provisions should be disintegrated upto object head level
corresponding to different functional major/sub-major/minor heads, indicating the details, in the Detailed
Demands for Grants and provided for under the Major Head `2552-North Eastern Region' for Revenue
expenditure and the Major Head `4552-Capital Outlay on North Eastern Region'/'6552-Loans for North
Eastern Region' for Capital expenditure, respectively for eventual re-appropriation. This is to facilitate
informing Parliament about the nature of expenditure, end-beneficiary, etc. After approval of the budget
by Parliament, the expenditure provisions can be transferred to the functional head for incurring
expenditure through re-appropriation by exercise of powers delegated in this Ministry's D.O. letter No.
F.2 (66)-B (CDN)/2001 dated 12.6.2001 (Annex - F). In this connection, instructions have been issued
vide this Ministry's O.Ms. No. F.2(66)-B(CDN)/2001 dated 14.9.2005 (Annex - E) and dated
5.2.2007(Annex-E-I).
3.2.4 While framing the estimates, due note may be taken of the past performance, the stages of
formulation/implementation of the various schemes, the institutional capacity of the implementing
agencies to implement the scheme as scheduled, the constraints on spending by the spending
agencies, and most importantly the quantum of Government assistance lying with the recipients
unutilized/ unaccounted for etc. with a view to minimizing the scope for available surrenders at a later
stage. The Parliamentary Committees have been repeatedly expressing concern over incidence of
large savings in the Grant. The Public Accounts Committee also requires that savings in a Grant
amounting to ` 100 crore and above have to be explained to the Committee.
3.2.5 Ministry of Finance, Budget Division has issued instructions on the need for the individual
Ministry/Department to put in place effective mechanism for realistically assessing their requirement of funds
in a way that would ward off the occurrence of unwarranted surrender of savings at a later date. The latest
instructions on large scale unspent provisions have been issued for strict compliance by the
ministries/Departments vide O.M. F. No. 7(6)-B(R)/2001 dated 20th July, 2001 (Annex- G) and
F.No.7(1)/B(D)/2006 dated 31st July, 2006 (Annex- H).
3.2.6 Under the standing instructions of this Ministry, no provision should normally be made in the
Budget without completion of pre-Budget scrutiny of a project/scheme. However, where provision has
been made without the necessary scrutiny, such scrutiny should be completed and appropriate
approvals obtained there for, before the commencement of the financial year or latest by the time the
Budget is passed by the Parliament.
3.2.7 The Ministry of Finance has suggested some Measures for effective control of expenditure
against the sanctioned grant/ appropriation vide O.M. No. 7(2)/E.Coord/2013 dated 18.09.2013
(Annex-Q). All Ministries/Departments may give due regard to these instructions for effective
expenditure control.
3.2.8 For providing grants-in-aid to autonomous bodies and institutions, the instructions contained in
Rule 209 of the General Financial Rules, 2005 may be kept in view. In cases where activities of a body
cover more than one function of the Government and the body is likely to approach several Departments
for grants, consultation should take place between the concerned Departments before the grants are
approved. The body should be specifically asked to furnish details of assistance received or proposed to
be received from other Central Government Departments and also from State Governments.
6
3.2.9 No provision may be made in the establishment budget for posts, which are lying vacant for one
year or more. Even otherwise, provisioning for vacant posts should be made with circumspection so as
to avoid chances of eventual savings due to these vacant posts not being filled up.
3.2.10 The provision for externally aided projects may be made under identifiable heads, segregated
from other items of expenditure as in the form at Appendix IX-B.
3.2.11 Ministries/Departments are making Plan provisions against externally aided projects and these
are being shown in a separate annex viz., "Statement showing project-wise provisions for expenditure
on externally-aided projects in the Central Plan" in the `Detailed Demands for Grants' of the concerned
Ministry/Department, as prescribed in para 8.6(ii) (Appendix-IX B) and as in the form at Appendix-X B. It
is observed that there is a time lag between incurring of expenditure and claiming reimbursement
thereof from the concerned donors. This obviously puts pressure on the GOI's Ways & Means
Advances position. In order that the eligible expenditures are promptly lodged in the form of claims with
the relevant donors through the Office of Controller of Aid Accounts & Audit for seeking disbursement of
the committed external assistance, Financial Advisers should hold periodical reviews in this regard. It is
proposed to review the budget provision made in BE 2014-2015 against externally aided projects and
the action taken to claim reimbursements thereof from the external donors, during the pre-budget
review meetings to be taken by Secretary (Expenditure).
3.2.12 Items of expenditure which are linked to receipts, like those met from proceeds of cess or '1605-
External Grant Assistance' or '1606-Aid Material and Equipment' may also be similarly segregated in
the Statement of Budget Estimates.
3.2.13 Subsidies being provided towards payment of interest fall under two categories. They are (i)
100% subsidy and (ii) interest differential (part subsidy). These two items may be shown distinctly in
Statement of Budget Estimates.
3.2.14 With a view to maintaining uniformity in the treatment of provision for Voluntary Retirement
Scheme(VRS)/Voluntary Separation Scheme (VSS) to Central PSUs, it is desired that these amounts
should be depicted as a Non-Plan loan, unless approved otherwise by the Competent Authority.
3.2.15 As per Article 112 of the Constitution of India, Annual Financial Statement shall distinguish
expenditure on revenue account from other expenditure. Rule 46(2) of General Financial Rules, 2005
(GFR) mentions that the estimates of expenditure shall distinguish provisions for expenditure on
revenue account from that for other expenditure including expenditure on Capital Account on loans by
the Government and for repayment of loans, treasury bills and ways and means advances. Further
Rule 79 of GFR defines the Capital and Revenue Expenditure. All the Ministries/Departments may
kindly refer to these Rules and prepare the Budget Estimates in compliance of the statutory obligations.
3.3 Other Instructions on Preparation of Statement of Budget Estimate :- The Statement of
Budget Estimates included in the Expenditure Budget, Volume 2, should normally show distinctly,
schemes, etc. for which the provision in the RE or next BE is ` 10 crore or more. Important schemes,
irrespective of the provision for them, can also be shown separately in the SBE, if necessary.
3.4 Further, the estimates of expenditure in the Expenditure Budget Vol. 2 and also in Demands for
Grants, are expressed in crores of rupees with two decimal places. Under the present system of
rounding, major head under which the total provision is less than ` 50,000 gets excluded from the two
documents referred to above. This causes discrepancy with Detailed Demands for Grants in which the
provisions are expressed in thousands of rupees. In such cases the major head, etc. will be shown in
the SBE and the Demands for Grants with a footnote that "the provision is less than ` 1 lakh". See also
instructions at paragraph 12.1.
3.5 The Ministries/Departments may review the SBEs for 2014-2015 in respect of their Demands for
Grants and modifications therein, if any, as may be required keeping in view the guidelines mentioned
above may be suggested to Budget Division.
The SBE's will be furnished to Budget Division in two stages as indicated below:
3.6.1 Statement of Budget Estimates (Proposed) :- Ministries/Departments will, as usual, arrange
to obtain the estimates of expenditure for the current year and the next year from various organisations
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and units under their control. The estimates may be obtained in the form in Appendix-IV as may be
modified to suit the special requirements of individual Ministries/Departments. The estimates will be
scrutinised by the administrative units of the Ministry/Department and forwarded to the Financial
Adviser for further examination and processing. The estimates finally recommended by the Financial
Adviser will be summarised in the form of Statement of Budget Estimates (proposed) and eighteen (18)
copies thereof forwarded to the Budget Division of the Ministry of Finance. The estimates will be on the
same pattern as appearing in the Expenditure Budget 2014-2015 Vol. 2. In SBEs, items of omnibus
nature like "other programmes" may be desegregated so that they are below ` 10 crore. The
expenditure on "Salaries and Wages" may be shown separately. Further, the expenditure met from any
cess or on externally aided projects (reimbursable portion) may be distinctly identified. The form in
which these estimates are to be furnished is at Appendix IV-A.
3.6.2 Discussions with Secretary (Expenditure) :- The Plan Component for BE (2015-16) shall
also be discussed in the mid-year review meeting. The format for sending the Plan expenditure
proposal is being issued separately. Accordingly, the RE 2014-15 and BE 2015-16 for both Plan
and Non-Plan expenditure may be indicated separately for Revenue and Capital expenditure. In
preparing RE, the following factors inter-alia, must be taken into consideration:
a) Latest actuals during current year;
b) Actuals for the same period in preceding year;
c) Actuals in past year/previous years;
d) Appropriations/reappropriations ordered/contemplated during remaining part of the year,
or any sanction to expenditure issued/proposed to be issued during the remaining part of
the year;
e) Any other relevant factor which may be foreseen at the time of framing the RE 2014-
15/BE 2015-16;
f) Actual expenditure upto September, 2013 of BE 2013-14 as also actuals upto
September 2014 of BE 2014-2015 may supplement the process of finalisation of RE
2014-15. The actuals may be reconciled with the monthly accounts compiled by
Controller General of Accounts before incorporating the same in Appendix IV-B;
g) The following information may also be furnished to Budget Division along with the SBEs
(proposed):
(i) Effect of additional installments of dearness allowance sanctioned this year and the
net additionality asked therefor (that is, after setting off against savings, if any).
(ii) Estimates of committed expenditure, which is being provided for the first time as
Non-Plan in RE 2014-2015 and thereafter in BE 2015-2016.
(iii) Items of expenditure, which are matched by or linked to receipts like externally
aided projects, bonus share, cesses etc.
(iv) Provision included in respect of vacant posts.
(v) As indicated in Para 3.2.11, a separate statement indicating (a) Plan provision made
scheme/project-wise in BE 2014-2015 against externally aided projects, (b)
expenditure incurred up to August/September 2014, (c) amount for which claims
have been lodged with the office of Controller of Aid Accounts & Audit, DEA seeking
reimbursement from the external donor and (d) requirement in RE 2014-2015.
(vi) Details of authorised and held manpower and current/arrear liability on account of
pay & allowances in respect of CPSUs and substantially financed autonomous
bodies getting Non-Plan budget support.
(vii) Unspent balances as on 31st March, 2014 with all grantee/loanee bodies (other
than the States) in respect of all bodies which received more than ` 1 crore
grant/loan during 2013-2014. (Separate details for each body).
(viii) Unspent balances, State-wise and scheme-wise, as on 31st March, 2014, in
respect of all schemes.
(ix) Status of pending utilisation certificates.
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(x) Explanations for variations between BE 2014-15 and RE 2014-15 (proposed)
may be given scheme-wise separately. Any increase/decrease in BE 2015-16
(proposed) may also be explained suitably.
Note: - The Pre-budget meeting of the Ministry/Department will be scheduled only after receipt of full
information as required above.
3.6.3 It is proposed to discuss during the meetings to be taken by Secretary (Exp.) the totality of
the requirements of funds for various programmes and schemes, along with receipts of the
Departments (viz. interest receipts, dividends, loan repayments, departmental receipts, receipts
of Departmental Commercial Undertakings, etc). As indicated in para 3.1 the indicative budget
figures will be discussed on a net basis. The dates of discussions will be intimated separately. In
the meantime, Financial Advisers may process the SBEs and forward the same to Budget
Division by:
(i) 20th October, 2014 in respect of the U.T. Demands and Non-plan Demands
(except Defence Services and Defence Pensions).
(ii) 22nd October, 2014 in respect of all other Demands.
3.7 Statement of Budget Estimates (Final) :- After the pre-Budget meetings are over, the
approved ceilings for expenditure, as finalised in these meetings, will be communicated on the basis of
which Financial Advisers will prepare the Statement of Budget Estimates (Final) in form Appendix IV-A
and forward to Budget Division. This SBE (final) will be accompanied by four statements mentioned
below:-
(i) Showing the amount of charged expenditure included under each of the major heads in
RE 2014-2015, BE 2015-2016 (Appendix V);
(ii) Showing the estimates, if any of recoveries taken in reduction of expenditure under each
of the major heads included in the SBE, (Appendix V-A);
(iii) Loan and equity components of investments in Public Enterprises with the externally-
aided component therein (Appendix V-B);
(iv) Brief notes explaining major variations between BE 2014-15 and RE 2014-2015; and
also between RE 2014-2015 and BE 2015-2016 should be furnished in all cases
wherever the variations under the items listed in the SBE exceed 10% of the BE or RE,
as the case may be, whichever is lower. The explanation should be meaningful and
specific. Vague indications in phrases like "due to less requirement of the project" or
"more requirement of the project" will not be accepted.
3.8 The SBE (final) will be sent to Budget Division in two stages: (i) Immediately after the ceilings
are communicated by this Ministry the columns relating to Non-Plan RE 2014-2015 and BE 2015-2016;
and Plan RE 2014-2015 should be filled and forwarded to Budget Division. The Plan ceilings shall be
communicated by this Division separately after ascertaining the final receipt position. Once the
annual Plan allocations are communicated by this Division, SBE (final) for the Plan expenditure
in BE 2015-16 should be forwarded. Budget Division will require three copies of SBE (final) in
both cases.
3.9 In so far as the Department of Atomic Energy and Department of Space are concerned, SBE
(proposed) may be forwarded to Budget Division as soon as the estimates are compiled, but not later
than October 22, 2014; without waiting for the approval by the respective Commissions. SBE (final) for
Non-Plan RE 2014-2015 and BE 2015-2016 and Plan RE 2014-2015 may be sent as soon as the
estimates are approved by the Commissions. SBE (final) for Plan expenditure 2015-2016 may be sent
as soon as the Plan allocations are received.
3.10 Office of the Comptroller & Auditor General of India may send the SBE to Budget Division by
October 22, 2014. These may be supported by actuals as indicated in preceding paragraph along with
item-wise actuals for 2013-2014, as also actuals upto September, 2013 of BE 2013-14 and actuals
upto September, 2014 of BE 2014-2015.
3.11 In case any modification or amendment is required to be made in the figures already
communicated to Budget Division through SBE (final), the modifications/amendments should be
communicated in the form in Appendix VI. Ministries/Departments should not send once again
the entire SBE for this purpose.
9
3.12 Ministries/Departments may take particular care in filling the estimates relating to each of the
public enterprises (budgetary support, internal and extra budgetary resources and total plan outlay).
Similarly, if works expenditure is to be incurred through the Ministry of Urban Development, the same
should be included in the column provided therefor in the Statement of Budget Estimates after settling
the estimates with Ministry of Urban Development. SBE (final) for Plan should carry a certificate that the
total provision inclusive of the works outlay corresponds to the allocation given under Plan 2015-16.
3.13 The budget provision towards `Works Outlay' is reflected in the Demands for Grants for the year
2014-15 (both under plan and non-plan) in respect of Ministries/Departments, who expressed their
willingness for such reflection, in terms of this Division's O.M. No.1(5)B(AC)/2005 dated 12.10.2006
(Annex-P). Such provisions in respect of other Ministries/Departments will continue to be reflected in
the Demands for Grants of Ministry of Urban Development (Demand No.104-Department of Urban
Development and Demand No.105-Public Works) in BE 2015-16.
3.14 In the case of Union Territories without Legislature the Ministry of Home Affairs (being the nodal
Ministry) will get the Statement of Accepted Estimates from the Ministries/Departments and U.T.s
concerned and examine these to ensure that the total provisions are within the ceilings approved for
each U.T. They should furnish the information along with related recoveries, and receipts, to the
Ministry of Finance (Budget Division) Major Head-wise and Ministry-wise on the same pattern as per
the Demands for Grants 2014-2015. The other Ministries/Departments and U.Ts are requested not to
send any SBEs to the Ministry of Finance direct. All correspondence in this regard should be made with
the Ministry of Home Affairs only.
3.15 In cases of items of work transferred from one Ministry/Department to another, subsequent to
the presentation of the Budget for 2014-2015, the B.E. and R.E. 2014-2015 (and in the Detailed
Demands for Grants, the Actuals 2013-2014 also) in respect of these items may be shown along with
the BE 2015-2016 in the relevant Demands for Grants (for 2015-2016) of the Ministry/Department
which has taken over the work, to facilitate comparison. Consequently, these items may completely be
deleted from the Demands for Grants for 2015-2016 of the Ministry/ Department from which these have
been transferred. Necessary Supplementary Demands for Grants provision may be proposed by the
Ministry/Department to which the work has been transferred.
3.16 Pursuant to the instructions contained in the Government of India (Allocation of Business) Rules
1961; any transfer of items of works and their corresponding provisions from a Ministry/Department
would be effected through Supplementary Demands for Grants. Therefore, at RE stage, the
Ministry/Department from where the work has been transferred should surrender the expenditure
provision from those specific items of work and indicate the same categorically during the pre-Budget
discussion under the Chairmanship of Secretary (Exp.).
4. SPECIAL INSTRUCTIONS FOR THE COMPOSITE DEMAND FOR CIVIL `PENSIONS' - The
arrangements for submission of estimates for inclusion in the Demand `Pensions' will be as follows:
(i) The Demands for Grants `Pensions' is administered and controlled by the Central
Pension Accounting Office (CPAO), Department of Expenditure, New Delhi, as referred
to in para 1.5 above. Accordingly, the Demand `Pensions' for 2015-2016 will be prepared
and compiled by the Central Pension Accounting Office.
(ii) The Accountants General will furnish to CPAO the estimates in respect of pension
payments accounted for by them and in respect of other sub-heads to the extent
operated by them. Where ever Pensionary charges are categorized as `charged'
expenditure, it should be reflected accordingly.
(iii) The Director of Audit, Central Revenues will furnish to CPAO the estimates of pensions
in respect of staff of the Indian Audit and Accounts Department retiring during 2015-
2016. In so doing, estimates of Post and Railway Audit Offices which are ab-initio
debited to their working expenses and budgeted for, separately, will be excluded by him.
(iv) All other pensionary estimates prepared by the Accounts Offices of the various
Ministries/Departments and Union Territory Administrations as also by the Controller
General of Defence Accounts, New Delhi will be sent to the CPAO who will consolidate
and furnish the consolidated estimates to the Budget Division.
10
(v) A separate estimate of corresponding recoveries from State Governments adjustable under
the Receipt major head `0071 - Contributions and Recoveries towards Pensions and Other
Retirement Benefits' should be forwarded by the CPAO to Budget Division for incorporating
the same in the estimates of revenue receipts under Department of Expenditure.
Note (1): Compassionate Fund: The expenditure out of `Compassionate Fund' is adjustable
under the sub-head `Payment from Compassionate Fund' under Major Head `2235-
Social Security and Welfare - Other Social Security and Welfare Programmes - Other
Programmes'. In furnishing the estimates for payments out of Compassionate Fund, this
classification may be adopted.
Note (2): Central Government Employees' Insurance Scheme: This Scheme is confined to
those employees only who have opted out of the Group Insurance Scheme introduced
from 1st January 1982. The Department of Expenditure (Establishment Division) in
this regard will furnish consolidated estimates of expenditure to the Budget Division,
under advice to the CPAO.
5. SPECIAL INSTRUCTIONS RELATING TO ESTIMATES TO BE INCLUDED IN COMPOSITE
DEMANDS CONTROLLED BY BUDGET DIVISION
5.1 Interest Payments: Estimates for interest on provident fund balances of employees,
including Group `D' employees, and on various deposits in the Public Account including Reserve
Funds, deposits of Commissioners of Payments and other items for inclusion in the Appropriation
"Interest Payments" will be furnished by the Controllers of Accounts and by the Ministry of Railways
(Railway Board), Ministry of Defence.
It may please be noted that Public Accounts Committee, in its 23rd Report (13th Lok
Sabha) on the excesses over voted grants and charged appropriation (1998-99), suggested that
effective coordination between various estimating and disbursing authorities be put in place
with the help of sound data-base and other IT facilities so that the excess expenditure could be
avoided altogether. It is emphasized that PAC's directive may be complied with in order to
avoid excess expenditure in the `Appropriation-Interest Payments'. The Finance Wings of the
Ministries/Departments are advised to ensure that estimates of `Interest Payments' are furnished by
their Controllers of Accounts to Budget Division. Any increase or decrease in Revised Estimates
for the current year and in Budget Estimates for the next year will also be explained suitably by the
estimating authority, while furnishing estimates to Budget Division. The Ministries/ Departments
should furnish estimates to Accounts Section, Room No.224-C, Budget Division, Ministry of
Finance, latest by 22.10.2014.
5.2 Loans to Government Servants etc.: The estimates of loans to Government servants should
be accompanied by a Statement indicating actual disbursements under each category of advance
during the preceding three years and also actual expenditure in the first 6 months of the current
financial year. The estimates and actuals may be furnished by the Budget Section of the concerned
Ministry/Department latest by 22.10.2014 to Ministry of Finance, Budget Division (Sh. Gautam Palit SO
(CDN), Room No.224-c) in the form as per Appendix VII.
5.3 Pre-partition Payments: The provision relating to Civil, Defence, Railways and Posts and
Telecommunications, adjusted under Major Head `2075 - Miscellaneous General Services', is also
centralised in the Demand `Department of Economic Affairs'. Necessary estimates in this regard (both
Charged and Voted) will be furnished to the Budget Division by the Chief Controller of Accounts,
Department of Commerce, Ministry of Defence (Finance Division), Ministry of Railways (Railway Board)
and the Departments of Posts and Telecommunications.
6. NOTES ON DEMANDS
6.1 The notes on Demands for Grants appear in Expenditure Budget Volume-2. These are
intended to depict a brief summation of the budget allocations as appearing in the Expenditure Budget
Volume-2. Hence, these may be brief, to the point and must bear a link to the item for which the
Budget allocations have been reflected. Abbreviations contained in the notes should be expanded at
least once for clarity. More elaborate detailing on schemes can be made in the Expenditure Budget
Volume-1.
11
6.2 The notes may be forwarded in bilingual form together with a soft copy to the designated officers
in the Budget Division within three days of rendition of the Final SBE for Plan expenditure
2014-15.
6.3 Broad guidelines for preparation of the Notes on Demands are contained in Appendix VIII.
These guidelines may be adhered to and all relevant information made available in time.
7. MATERIAL FOR STATEMENTS TO BE APPENDED TO DEMANDS FOR GRANTS
A statement showing items of new service/new instrument of service is included in the Demands
for Grants. Ministries/Departments should, as soon as SBE (Final) is forwarded to Budget Division,
arrange to furnish a statement showing details of items of new service/new instrument of service for which
provision is made in BE 2015-16 (Appendix X-A). The information so furnished for inclusion in Demands
for Grants should exactly match the information included in the Detailed Demand for Grants of the
respective Ministry /Department. Attention is invited to Department of Economic Affairs' O.M. No.F.1 (23)-
B(AC)/2005 dated 25.05.2006 on Revised Guidelines on Financial Limits to be observed in determining
cases relating to "New Service/New Instrument of Service" (Annex-O)
8. DETAILED DEMANDS FOR GRANTS
8.1 The respective Ministries/Departments will prepare the Detailed Demands for Grants. While
preparing the Detailed Demands for Grants it is important to ensure that the classification, namely,
major head, minor head, etc. is as per the heads of account prescribed in the List of Major and Minor
Heads of Account. During formulation of Detailed Demands for Grants for the year 2015-2016, due
regard may be given to this Division's circular F.No.15(4)-B(D)/2003 dated 9th July, 2003 (Annex- I),
on the issue of budgeting for "Information Technology". It is noticed that despite the said instructions of
Budget Division, the same are not complied with by some of the Ministries/Departments. It is
emphasized that the Ministries/Departments may note these instructions for compliance.
8.2 It has also to be ensured by Ministries/ Departments that the totals for each Major Head and the
total provisions by Revenue and Capital Sections separately for `charged' and `voted' included in the
Detailed Demands for Grants exactly correspond to the provisions included in the main Demands for
Grants which are prepared by the Budget Division. For this purpose copies of the main Demand as
finally included by the Budget Division will be made available to the Ministries/Departments concerned
for ensuring this correspondence. Final Print order for Detailed Demands for Grants should be
given only after the reconciliation is completed.
8.3 The Major Heads Codes shown in the Detailed Demands for Grants should correspond to the
code in the main Demands for Grants. Consequently, where for a major head there is only actual for
2013-2014 and no provision has been made in B.E. 2014-2015, R.E. 2014-2015 and B.E. 2015-2016, a
separate sub-head therefor should not be retained. The actual may, however, be included in the total
for that major head with a footnote as follows:
"Includes expenditure of Thousand ` .......... against sub-head ....... in the Demands for Grants No.
........ for 2013-2014."
8.4 Instructions issued by this Ministry in December, 1994 regarding standard numeric codification
of heads of accounts may be strictly adhered to. No new sub-head/detailed head will be opened and
incorporated in the Detailed Demands for Grants without getting necessary numeric codes therefor,
from the Controller General of Accounts.
8.5 In cases of items of work transferred from one Ministry/Department to another subsequent to the
presentation of the Budget for 2014-2015, the B.E. and R.E. 2014-2015 (and in the Detailed Demands
for Grants, the Actuals 2013-2014 also) in respect of these items may be shown along with the BE
2015-2016 in the relevant Demands for Grants 2015-2016 of the Ministry/Department which has taken
over the work, to facilitate comparison. Consequently, these items may completely be deleted from the
Demands for Grants for 2015-2016 of the Ministry/ Department from which these have been
transferred. Necessary Supplementary Demands for Grants provision may be proposed by the
Ministry/Department to which the work has been transferred. Pursuant to the instructions contained in
the Government of India (Allocation of Business) Rules, 1961, any transfer of items of works and their
12
corresponding provisions from a Ministry/Department would be effected through Supplementary
Demands for Grants. Therefore, at RE stage, the Ministry/Department from where the work has been
transferred should surrender the expenditure provision from those specific items of work and indicate
the same categorically during the pre-Budget discussion under the Chairmanship of Secretary (Exp.).
8.6 The Detailed Demands for Grants will be accompanied by the following schedules/ statements:-
(i) Schedule showing the estimated strength of establishment and provision therefor
(Appendix IX-A). Provisions are to be grouped according to pay scales. The figures shown
should correspond with those given for summary statement as at paragraph 10.1 (v).
(ii) Statement showing project-wise provision for expenditure on externally aided projects in
the Central Plan (Appendix IX- B).
(iii) Schedule showing broad details of Non-Plan expenditure provisions of ` 25 lakhs and
above in BE 2015-2016 (Appendix IX -C).
(iv) Schedule showing provisions included in BE 2015-2016 for payment of grants- in- aid to
non-Government bodies. (Appendix IX-D).
(v) Statement showing details of individual works and projects costing ` 5 crore or above
included in BE 2015-2016 (Appendix IX-E).
(vi) Statement showing revised cost estimates of projects of public sector enterprises and
departmental undertakings (Appendix IX-F).
(vii) Statement showing transfer or gift of Government properties of value exceeding ` 5
lakhs to non-Government bodies (Appendix IX-G).
(viii) Statement showing contributions to International bodies provided for in the Budget
Estimates for 2015-2016 (Appendix IX-H). This statement will include only items of
contribution, membership fees to international bodies, which constitute revenue
expenditure. Subscriptions to international bodies, which represent investments and are
accounted for in the Capital section, are to be excluded from it.
(ix) Statement showing guarantee given by the Central Government and outstanding as on
31.3.2014(Appendix IX-I). This should not be at variance with the statement of guarantee
shown in Receipt Budget [see paragraph 10.2]. Guarantees given by the Government on
loans from foreign sources contracted by other bodies, PSEs, etc., the outstanding loan
amount to which the guarantee relate, should be converted at the exchange rate
prevalent on 31.3.2014, which may be obtained from the Controller of Aid Accounts and
Audit of this Ministry, instead of the historical value. It may be noted that if the
Government guarantee is for repayment of the principal and payment of interest, the
sums guaranteed and outstanding as on 31.3.2014 should cover both. It may be ensured
that the totals shown in this statement should exactly correspond with the summary
statement as at paragraph 10.2.
(x) Statement showing grants-in-aid exceeding ` 5 lakhs (recurring) or ` 10 lakhs (non-
recurring) actually sanctioned to private institutions/organisations/individuals during the
year 2013-2014 (Appendix IX-J).
(xi) Statement showing the source of funds for grantee bodies receiving grants of over ` 10
lakh per year from Consolidated Fund of India and from other sources (including external
sources) (Appendix IX-K).
(xii) Statement showing Object Head-wise details.
8.7 The requisition for printing of Detailed Demands for Grants may include Budget Division's
requirement of 50 copies for direct supply by the Press to this Ministry.
8.8 Major-Head number and description may be indicated at the top right corner of each page
of Detailed Demands for Grants under the header line.
8.9 Uploading of Detailed Demands for Grants on Website: Instructions have been issued by
this Ministry vide O.M. No.15(38)-B(R)/2008 dated 14.8.2008 for uploading the Detailed Demands for
Grants on Website of the administrative Ministry/Department. All Ministries/Departments may upload
the full details of DDG as approved by the Parliament.
13
9. MODIFIED EXCHEQUER CONTROL BASED EXPENDITURE MANAGEMENT SYSTEM
9.1 Exchequer Control Based Expenditure Management System as detailed in O.M. No. 21(1)-
PD/2005 dated 27th December, 2006 (Annex-J(I)) of Ministry of Finance, Department of Economic
Affairs' provides for inclusion of Monthly Expenditure Plan (MEP) as an annex in the Detailed
Demands for Grants. The scheme has been extended to 46 Demands for Grants with effect from April
1, 2012 vide O.M. dated 2nd November,2011(Annex-J(II).
9.2 Further, in respect of each Demand for Grants, Monthly Expenditure Plan (separately for Plan
and Non-Plan Expenditure)(MEP) would be worked out and included as an annex to Detailed Demands
for Grants in respect of the said Demand for Grant vide O.M. dated 30.7.2012 (Annex- J(III).
9.3 It is advised that Monthly Expenditure Plan [MEP] may be drawn up keeping in view the extant
guidelines relating to release of funds, including those prescribed in Ministry of Finance, Department of
Expenditure's O.M. F. No. 7(3)/E-Coord/2006 dated August 8, 2006 (Annex-K).
10. MATERIAL FOR STATEMENTS TO BE APPENDED TO DEMANDS FOR GRANTS/
EXPENDITURE BUDGET Vol.1
10.1 As soon as SBE (Final) is forwarded to Budget Division, Ministries/Departments should arrange
to furnish the following statements to Budget Division:-
(i) Statement showing "New Service"/"New Instrument of Service" for which provision is
made in BE 2014-2015 (Appendix X-A).
(ii) Statement showing provision for externally aided projects in Central Plan (Appendix X-B).
(iii) From the financial year 2011-12, a new Object Head `Grants-in-aid-Salaries' has been
opened and a separate Statement- Annex 7-A in Expenditure Budget Volume 1 has
been added from Budget 2012-13 which shows budget provisions of the Ministries/
Departments under the Object Head `Grants-in-aid-Salaries'. Ministries/ Departments are
requested to scrutinize carefully the information in respect of Annexure 7-A before
furnishing it to Ministry of Finance. The estimates should be prepared in the proper
format (Appendix X-C) and the amounts so indicated against the Organizations/
Institutes, etc. should correspond with the provisions made in the Detailed Demands for
Grants.
(iv) Statement showing resources of public enterprises, etc. information to be given enterprise-
wise in the form in Appendix X-D. The internal and extra budgetary resources of the public
enterprises to be shown in RE 2014-2015 should be as agreed to by the Plan Finance
Division II of this Ministry. The IEBR for 2015-2016 should be as per the financing pattern
decided in consultation with Department of Expenditure (Plan Finance II Division).
(v) Statement (Appendix X-E) showing provisions in the Budget for Central and Centrally
sponsored Plan schemes. In this statement all Plan schemes for which the provision in
the next Budget is ` 10 crores and above are to be shown distinctly and all other
schemes, etc. merged under `Other schemes/ programmes, etc.' The information to be
given separately for Central Plan and Centrally sponsored Plan.
(vi) Statement (Appendix X-F) showing the estimated strength of `Establishment' and
provisions therefor. Information in respect of estimated strength of Establishment in the
Appendix X-F of the Budget Circular must be duly got verified and authenticated by a
designated officer not below the rank of Deputy Secretary/Director in the
Ministry/Department before it is furnished to the Ministry of Finance, Budget Division,
with a footnote that the information has been verified by the designated officer.
Further, wherever there are large variations (Say, 5% or more), in the establishment
strength or the related provisions for pay and allowances with reference to the previous
year, or the projections made for the next year, this may invariably be explained in brief.
(vii) Summary Statement (Appendix X-G) showing contributions to international bodies. In
this statement items for which the provision in BE 2014-2015 is ` 5 lakh or more are to
be shown distinctly; items of less than ` 5 lakh are to be bunched and, shown as
`Others'. See also instructions at para 8.6 (viii) above.
14
(viii) Summary Statement showing grants-in-aid to private institutions/organisations/
individuals (Appendix X-H).
(ix) Ministries/ Departments are required to indicate the actual expenditure (net of
recoveries) in the SBEs against each of the scheme for the previous years. Ministries/
Departments may fill in the data pertaining to the actuals for the previous year in the
software developed by NIC, Budget Division for this purpose. Office of the CGA may
furnish all the details of receipts and expenditure in various formats prescribed by this
Division as in the past, which will be used for reconciliation of actuals furnished by
different Ministries/ Departments.
10.2 Statement of Guarantees given by Union Government, a summary statement (Appendix-X-J)
which has been circulated vide this Ministry's O.M. No. F. 12(20)-B(SD)/ 2002 dated 16.10.2003
(Annex- L) is to be appended to the Receipts Budget. This information for the year 2012-2013, should
be extracted from the Register of Guarantees maintained by the respective Ministries/Departments. The
information given in this statement is essentially intended to be a summarized account of the
statements of guarantees given by Government vide para 8.6 (ix) (Appendix- IX-I). In the case of
external guarantees, administrative ministries should coordinate with Financial Adviser (Finance) and
weed out duplicate entries. The Ministries/Departments concerned will especially be responsible to
ensure that these totals also tally with the information regarding guarantees given by the Central
Government and outstanding as on 31.3.2014, given by them to the Controller General of Accounts for
inclusion in the Union Government's Finance Accounts for 2013-2014. The Guarantee fee in arrears
(col. 21 (-) col.22 of Appendix-X-J) should correspond and match with the figures depicted as
Guarantee fee arrears reported in D-2 statement in Appendix X-L.
10.3 Government of India has been approving Annuity Projects in respect of some
infrastructure development activities. Under this model, the concessionaire (private Sector) is
required to meet the entire upfront/ construction cost (no grant is paid by the Government) and
the expenditure on annual maintenance. The concessionaire recovers the entire investment and
a pre-determined cost of return out of the annuities payable by the government every year. It is
proposed to Consolidate information relating to Commitments on account of ongoing annuity projects
under various Ministries/Departments. Information in this regard should be provided in the prescribed
format in Appendix XI for publishing it in Receipts Budget.
10.4 In order to prepare introductory notes on important Non-Plan items of expenditure, like food
subsidy, fertilizer subsidy, petroleum subsidy assistance for export promotion, interest subsidy etc. for
Expenditure Budget Vol. 1, Ministries/Departments concerned should arrange to send separate self-
contained material for these Non-Plan items.
10.5 Similar write-up should be sent for Plan items of expenditure. All figures reflected in the write-
up should tally with the figures given in SBEs and with the physical targets given in the material for
Budget at a Glance.
11. INSTRUCTIONS ON GENDER BUDGETING/FRBM RULES/PROVISIONS OF SC & ST/PLAN
PROVISIONS FOR NORTH EASTERN REGION AND SIKKIM etc.
11.1 Statement No. 20 "Gender Budgeting" in Expenditure Budget Vol. 1. For Budget 2015-16,
all the Ministries are required to prepare the statement (Budget Estimates 2014-2015, Revised
Estimates 2014-2015 and Budget Estimates 2015-2016, Plan and Non-Plan) which reflect the
respective beneficiary class identification in order to highlight the quantum of public expenditure
earmarked for (a) women specific programmes (100% provision) and (b) pro-women allocations (at
least 30% provision) for gender neutral programmes, in respect of the budget provisions,
administered by various Ministries/Departments and send to the Budget Division for consolidation
along with SBEs for Plan.
For Statement No. 20 Gender Budgeting in Expenditure Budget Vol.1, all Ministries and
Departments are required to carefully scrutinize their Detailed Demands for Grants and identify such
programmes/schemes which fulfill the above objectives, along with their budgeted provisions for inclusion in
15
the above Statement. Information in the format of the statement (Statement No. 20, Expenditure
Budget Vol. 1) may be sent in two parts, Part "A" reflecting 100% provisions and Part `B" reflecting
the specified percentage provisions for pro-women allocations respectively is enclosed proforma
(Annexure X-T).
11.2 The Government has started earmarking separate allocations for the Scheduled Castes Sub
Plan and Tribal Sub Plan as part of the Plan allocations from the financial year 2011-12 and the same
are also indicated clearly in the Memorandum of Understanding signed between Planning Commission
and the concerned Ministry/Department. The Ministries/Departments for which such allocations are
made in Budget 2015-16, must ensure that the provisions are accurately reflected in the concerned
Minor Head "Special Component Plan for Scheduled Castes" (Code `789') and "Tribal Sub Plan" (Code
`796') below the functional major/sub-major heads wherever necessary, in terms of the instruction under
Para 3.8 of the General Directions to the List of Major and Minor Heads of Accounts. The provisions
made under these Minor Heads will not be allowed to be re-appropriated, except to the same Minor
heads in other schemes under "Special Component Plan for Scheduled Castes" (Code `789') and
"Tribal Sub Plan" (Code `796').
11.3 Statement No. 21 "Budget allocations for Schemes for Development of Scheduled
Castes" and Statement No. 21-A "Budget Allocation for Schemes for Development of
Scheduled Tribes" in Expenditure Budget Vol.I for Budget 2015-16:- All the Ministries/
Departments are required to prepare two statements, each showing Actual 2013-14, Budget
Estimates 2014-15, Revised Estimates 2014-15 and Budget Estimates 2015-16. These statements
will highlight the quantum of public expenditure earmarked for schemes under `Scheduled Caste Sub
Plan (SCSP)' [Statement 21] and schemes under `Tribal Sub Plan (TSP)' [Statement 21-A], for
allocations made under the Minor Heads `Special Component Plan for Scheduled Casts' (Minor Head
`789') and `Tribal Sub Plan' (Minor Head `796') in the prescribed format (Appendix X-P and X-Q) and
send to the Budget Division for consolidation along with SBEs for Plan. All Ministries and
Departments are required to carefully scrutinize their Detailed Demands for Grants and identify such
programmes/schemes along with their budgeted provision for inclusion in the above two statements.
It should be ensured that the allocations under these statements are reflected correctly in the
Detailed Demands for Grants.
11.4 Statement No. 22 Schemes for the Welfare of Children - Recognizing that children under 18
constitutes a significant percentage of the Indian population, the Government is committed to their welfare
and development. Statement No.22 in Expenditure Budget Volume-I reflects the Budget provisions of
schemes that are substantially meant for the welfare of the children. The provisions in this statement
indicate educational outlays, provisions for the girl child, health and provisions for child protection etc.
All Ministries/Departments in general and Ministry of Women and Child Development, Department of
School Education and Literacy, Ministry of Health & Family Welfare, Ministry of Social Justice and
Empowerment, Ministry of Tribal Affairs in particular, may carefully scrutinize their DDGs and identify such
programmes/schemes which fulfill the above objective, along with their budgeted provision, for inclusion in
Statement No.22, Expenditure Budget Volume-I in the enclosed proforma (Annexure X-S).
11.5 Statement No. 23 showing allocations for North Eastern Region (NER):- To further enhance
the focus on development of North Eastern Region (NER), a statement was introduced in the
Regular Budget 2014-15 to reflect budgetary allocation on NER. All Ministries and Departments may
carefully scrutinize their DDGs, work out total budgetary allocations being earmarked for
programme/scheme in the North Eastern areas and sent the information in the format (Appendix X-I)
for inclusion in Statement No. 23, Expenditure Budget Volume-I to Sh. Gautam Palit, SO (CDN),
Room No. 224-C, North Block, New Delhi.
11.6 It has been observed that Ministries/Departments have changed the figures related to RE/BE
of previous years while giving information related to Gender Budgeting, Welfare of Children, SC/ST
plan etc. Necessary clarifications/reasons shall be given by them while doing so.
11.7 Disclosure statements required under the `Fiscal Responsibility and Budget Management
Rules, 2004' for inclusion in Budget 2015-16. The following statements, with information as on 31st
March, 2014, are meant for inclusion in Receipts Budget 2015-16. Instructions for preparation of these
16
Statements issued vide the Budget Division's O.M. F. No. F7(3)-B(D)/2003 dated 26th April, 2005 (Annex
M) may also be referred to. The statements may be sent by October 22, 2014 for pre-budget discussions to
be held by the Secretary(Expenditure) with the respective Financial Advisers, so as to assess the necessity
of refinement, if any.
- Guarantees given by the Government - Appendix X-J
- Tax Revenues raised but not realised - Appendix X-K
- Arrears of Non - Tax Revenues - Appendix X-L
- Asset Register - Appendix X-M
While preparing the above statements particular attention may be paid to the following:
i) Values may be shown in crore of rupees and not in lakhs/thousands e.g. an asset valued
at ` forty lakh may be shown as ` 0.40 crore.
ii) Consistency may be ensured in the information shown in Appendix X-K and the
information that goes into the respective Reports of the Comptroller and Auditor General
of India on Direct and Indirect Taxes for the relevant year.
iii) While reporting Non-Tax revenue arrears in Appendix X-L, information particularly
relating to guarantee fee arrears may be reconciled with the information given in
Appendix X-J. Similar consistency needs to be ensured in relation to financial assets and
interest receipts to the extent these are relevant.
iv) Threshold limit of ` 0.02 crore for inclusion of assets in Appendix M(I) may reckon with
details as entered in the Register of Fixed assets in "Form GFR 40" prescribed under
Rule 190(2)(i) of the General Financial Rules, 2005.
v) Variations, if any, with last year's reported information on any of the above statements,
may be duly explained in appropriate footnotes.
vi) The statements duly signed by the competent authority (with telephone number) may be
forwarded to this department.
11.8 Direct transfers of Central Assistance to States/District level Autonomous Bodies.
Statement (Appendix X-N) which has been circulated vide this Ministry's D.O. F.No. 2(43)-B (CDN)/2004
dated 21.1.2005 (Annex-N) showing Direct transfers of Central Assistance to States/District level
Autonomous Bodies. The information in the statement should show major head wise plan allocations to
be released directly to State and district level autonomous bodies in 2015-16. The statement has to be
forwarded along with the Plan SBEs 2015-16. While forwarding the statement, it may be ensured that
amounts provided under the Major Heads `3601', `3602', `7601' & `7602' are excluded from this statement
as such provisions are made for being released to the State/UT Governments direct and not to
State/District level Autonomous Bodies.
11.9 Statement No.19, Externally Aided Projects under Central and State Plan From the financial
year 2012-13, the Statement No.19 has been revised. Part-I of the Statement shows Externally Aided
Projects under Central Plan where inflows during 2014-15 are ` 100.00 crore or more. Part-II(i) will
show the amount of Additional Central Assistance (ACA) to States for Externally Aided Projects (EAP).
Part-II(ii) shows the details of major Externally Aided Projects under State Plan. Information relating to
Part-I of the Statement will be provided by concerned Ministries/Departments. Part-II(i) of the
Statement will be furnished by PF-I Division, Department of Expenditure. Information relating to Part-
II(ii) will be provided by the CAA&A. The required information is to be furnished to Shri Guatam Palit,
SO (CDN), Room No. 224-C, North Block, New Delhi, by the Ministries/Departments and CAA&A for
Part-I and Part-II(ii) respectively by 30.01.2015. PF-I Division, Department of Expenditure will furnish
the information relating to Part-II(i) by 05.02.2015.
11.10 From the financial year 2009-10 a new Object head `Grants for creation of Capital assets' has
been opened and a separate Statement as Annex 6 of Expenditure Budget Volume 1 has been added
w.e.f from Budget 2011-12. The Statement shows `BUDGET PROVISIONS UNDER THE OBJECT
HEAD GRANTS FOR CREATION OF CAPITAL ASSETS'. For the above estimates relating to Annex
6 of the Expenditure Budget Volume-1, all Ministries and Departments are required to carefully
scrutinize their Detailed Demands for Grants to identify such schemes/programmes for making realistic
17
budget provisions. The provisions should not be made in a mechanical manner across the
schemes/programmes. The estimates should be prepared in the format (Appendix X-R) and the
amounts so indicated against schemes/programmes should correspond with the provisions made in the
Detailed Demands for Grants.
GENERAL
12.1 While the estimates to be furnished by the various organisations/units etc. to the
Ministries/ Departments will be in thousands of rupees, the Statement to be furnished in the SBE
and other Statements to be forwarded to the Budget Division should be suitably rounded to crores
of rupees with two decimal places for each major head. The breakup of the provision for schemes
included under a major head should also be suitably rounded so as to work up to the total in
respect of each major head in crores of rupees with two decimal places. Similarly, the provisions
under the various detailed heads in the Detailed Demands for Grants should also be suitably
rounded so that the total under each major head included in that demand is in crores of rupees
with two decimal places. It should, however, be ensured that in the amount so rounded off, there
is no inflation in the total fund requirements.
12.2 The estimates of revenue receipts, capital receipts and public account transactions should reach
the Budget Division by due dates, which are recapitulated in the table below:
Due dates for rendition of estimates/information by Ministries/Departments to Budget Division
of Department of Economic Affairs:-
Due dates
1. Interest Receipts/ Recoveries of Loans October 22, 2014
2. Capital Receipts October 22, 2014
(including Public Account transactions)
3. Statement of Budget Estimates* (proposed) 20th October, 2014 and
October 22, 2014 (details in para 3.6.3)
4. Interest Payments October 22,2014
5. Loans to Govt. Servants October 22,2014
6. Revenue Receipts November 21, 2014
7. Statement of Budget Estimates (Final) Immediately after ceilings are
communicated.
8. SBE with BE 2013-2014 (Plan) Within 3 days of
and statement showing provision receipt of the Plan
for externally aided projects in allocation from
Central Plan (Appendix X-B) Budget Division
9. Notes on Demands for Within 3 days of
Expenditure Budget Vol. 2 rendition of SBE (Final)
for Plan expenditure 2015-2016
10. Material for Statements to be appended to Within 3 days of
Demands for Grants/Expenditure Budget rendition of SBE (Final)
Vol.1 (para 10 and 11) for Plan expenditure 2015-2016
11. Disclosure Statements under FRBM October 22, 2014
12. Appendix X-O {Part I and Part II(ii)} January 30, 2015
_____________________________________________________________________________
* enclosing the receipt estimates also for review at the pre-Budget meetings.
12.3 To ensure that there is no delay in transmission of estimates, Ministries/Departments should
forward these to the designated sections in the Budget Division indicated in Appendix XII. The
communications should be sent by special messenger and not through the R & I Section of the Ministry
or to the R & I Section of the Ministry of Finance.
18
2.4 While
12 g the estim
e providing mates to Bu udget Divis
sion, the fo m indica
orwarding authority may ate
hi me, comple
is/her nam ete office address v viz. Room No., nam e
me of the building etc. t
and the
elephone number in th
te he forwardding letter.
3.
13 LIST OF DEMAN NDS - A list of Deman nds for Gran
nts for the year
y 2016 as dra
2015-2 t
awn up on the
asis of the G
ba Governmennt of India (A
Allocation o
of Business) Rules, 19661 as amen t
nded from time e is
to time
ontained in Appendix-X
co XIII.
4.
14 MODE OF SUBM
MISSION OF
O STATEM
MENT OF BUDGET
B STIMATES
ES
144.1 Officee of the Conntroller Gen
neral of Acc
counts (CGA) may pro mation relati
ovide inform als
ing to Actua
or 2013-14, Ministry/ Department
fo D wise and h s
head of account wise (plan and non-plan separately) by
300th September, 2014. The
T informa ation may bbe provided in a pen dr
rive.
14
4.2 Budge y to the Min
et Division will convey partments "actuals info
nistries/ Dep ormation" soo obtained by
th
4 Octobe
24 er, 2014. Innformation provided b by Budget Division willw be valid dated by th es/
he Ministrie
Deepartments ns, if any will
s. Correction w be intima ated by Minnistries/ Dep
partments t D
to Budget Division t
of the
Ministry of Finance. Off fice of CGAA may also be informe ed of such changes so o that Finance Accoun nts
also reflect th
hose changes. Ministriees/ Departm
ments will co
omplete this by 24th Octo
s process b ober, 2014.
4.3 Actua
14 als so reported to the Office of C B
CGA and Budget epicted in the
Division must also be de t
Detailed Dem
"D e Ministries
mand for Grants" of the ent for 2015-16.
s/ Departme
4.4
14 nformation may be sub
The in bmitted in P
Pen drive alo
ong with the d copy form
e usual hard mat.
144.5 The S o Budget Estimates
Statement of E (F
Final) for ea m be prep
ach grant may n drives to be
pared in Pen
prrovided by t F this, sep
the Budget Division. For parate Pen drives for each
e should be collected
grant s c om
fro
Sh nsal, Under
hri Amit Ban r Secretary (Budget), R Room No.22 21-A, Department of E Economic Afffairs, Ministry
off Finance, NNorth Block, New Delhi (Tele : 23 093937 and d 230952511) after 22nd
d
Decembe T
er, 2014. The
files, which w vided in the
will be prov ese Pen driv ves, are de ormat and are
esigned in a certain fo a protecte ed.
Da ata entry in this Pen n drive will be restric cted to cer rtain areas in the spr readsheet. The Minis stry
cooncerned is to enter the ting to the R
e data relat RE 2014-15 5 and BE 20015-16 onlyy.
4.6 A prin
14 on of all ap
nted versio ppendices p prescribed in the Bud ar relating to SBEs and
dget circula
Exxpenditure Budget shoould accompany the P t the time of submissio
Pen drive at on, immedia t
ately after the
eilings are c
ce conveyed byy the Budge
et Division. For Plan expenditure
e 2016, the Plan
, BE 2015-2 P estimattes
hould be ad
sh e same file in the Pen drive and should
dded on the s be submitted
s within three
w e days of the
eceipt of P
re ation from the Budg
Plan alloca get Divisioon along with
w d copy of
a hard f all releva ant
ppendices.
ap .
4.7 The u
14 undersigned d may be co
ontacted fo
or any doubt o any of the
t/clarification relating to e provisions of
5-16.
the Budget circular 2015
av)
(H arish Kumar Srivasta
Director(Budget)
Teleffax: 23092649
em astava@nic
mail : hsriva c.in
19
Revenue/Capital Receipts
APPENDIX-I
(See paragraph 1.3, 1.4, 1.7, 2.3)
REVENUE/CAPITAL RECEIPTS
Ministry/Department/Union Territory:
Major Head:
( ` in Thousands)
FIRST MONTHS LAST MONTHS Total
Apr-Oct Apr- Nov Nov- Mar Dec-Mar
ACCOUNTS
2011-2012
2012-2013
2013-2014
ESTIMATES
2014-2015 Budget
2014-2015 Revised
2015-2016 Budget
Total Receipts of 7 months Total Receipts 2014-2015 2015-2016
Apr- Oct Minor
2013-2014 2014-2015 Heads 2011-2012 2012-2013 2013-2014 Budget Revised Budget Estimates
Estimates Estimates
A separate note on Minor head-wise explanation for increase/decrease may be given containing details of different types of Cesses
such as the Act under which levied, rate of Cess, date of last revision, collection agency, and actual/budgeted collection. Further, a separate
statement giving company wise details in the following proforma may also be sent in support of dividend estimates as per Appendix-IA.
To
Shri Rajeev Nayan Sharma Signature
Deputy Director (States), Designation
Ministry of Finance, Date
Department of Economic Affairs, Telephone No.
Room No. 237, North Block, New Delhi.
APPENDIX-IA
(See Paragraph 1.11)
REVENUE RECEIPTS - DIVIDENDS
Ministry/Department/Union Territory:
Major Head: 0050-Dividends & Profits
( ` in Thousands)
ESTIMATES
2014-2015 Budget
2014-2015 Revised
2015-2016 Budget
Accounts 7 months Accounts PAT * Equity as on Equity 2014-2015 2015-2016
2013- March 31, holding of
2013- 2014- Minor 2011- 2012- 2013- Budget Revised Budget
2014 2014 GOI on
2014 2015 Heads 2012 2013 2014 Estimates Estimates Estimates
March 31,
2014
* PAT - Profit after Tax.
Minor head wise explanation for increase/decrease
may be indicated alongwith the name of PSUs and amount against each.
Details of interim dividend paid in 2012-13/payable in 2013-14
respect of each PSU may be given separately.
To
Shri Rajeev Nayan Sharma Signature
Deputy Director (States), Designation
Ministry of Finance, Department of Economic Affairs, Date
Room No. 237, North Block, New Delhi. Telephone No.
20
APPENDIX-IAA
(See Paragraph 1.11)
REVENUE RECEIPTS - DIVIDENDS
Ministry/Department/Union Territory:
Major Head: 0050-Dividends & Profits
( ` in Thousands)
Total Interim Cash/ Capital
S. Name of Total Paid Government Profit Dividend paid to Government for dividend dividend Free Expenditure
No the Capital as Share in After 2013-14 paid for for 2014- Reserves during 2014-15
Company on Paid Capital tax for 2013-14 15 paid / to as on (already executed
31/3/2014 as on 2013- (sum of be paid in 31st plus estimated
31/3/2014 2014 columns 2014-15 March' for the rest of the
a+b) 2014 financial year)
Interim Final Dividend
Dividend in paid/to be paid
2013-14 in 2014-15
1 a b c = a+b
2
3
4
5
6
7
8
The above information may be given for all profit making PSUs. Loss making PSUs may be listed out separately. If there are no PSUs
under the control of the Ministry, a nil report need not be sent.
To,
Shri Rajeev Nayan Sharma
Deputy Director (States) Signature
Ministry of Finance, Designation
Department of Economic Affairs, Date
Room No. 237, North Block, New Delhi Telephone No.
Revenue Receipts
APPENDIX-I-B
(See paragraph 1.8)
Estimates of Foreign Grants concerning the Ministry/Department of
(` in crores)
Amounts to be provided in Budget
Estimates
Name of the Date of aid Particulars of Total Receipts 2014- 2014- 2015- manner of
grantor agreement assistance to be assistance Major 2015 2015 2016 utilisation of
country/body received expected Head B.E. R.E. B.E. aid*
1 2 3 4 5 6 7 8 9
To
The Controller of Aid Accounts and Audit Signature
Department of Economic Affairs Designation
Indian Oil Bhawan, 5th Floor `B' Wing Date
Janpath, New Delhi 110001 Telephone No.
A brief note may be added indicating the project on which aid is to be utilised. In the case of material and equipment the relevant
grant and expenditure Heads of Accounts under which (i) utilisation of material by Central Government Departments/Projects,
(ii) transfer of material to States, Union Territories and other Bodies will be adjusted and also whether the utilisation on transfer
will be on Plan (State/UT/Centrally Sponsored or Central) or non-Plan Schemes should also be indicated. In cases where the aid
material is proposed to be sold the Receipt Major Head under which the proceeds will be credited should be indicated.
Note: Cash grants and assistance in the form of material and equipment should be indicated separately in columns 3 to 8.
21
APPENDIX-II Revenue/Capital Receipts
(See paragraph 1.14.1, 2.2 and 2.5)
Estimates of Interest Receipts and Loan Repayments
Ministry/Department: (` in crores)
INTEREST REPAYMENTS
Accounts B.E. R.E. B.E. Actual B.E. R.E. B.E.
2013-2014 2014- 2014- 2015- 2013- 2014- 2014- 2015-
2015 2015 2016 2014 2015 2015 2016
1. State Governments*
2. Union Territory Government*
3. Interest on Capital Outlay in Departmental Commercial Undertakings**
4. Foreign Governments*
5. Industrial/Commercial/Financial Undertakings (undertaking-wise details
to be given as in Appendix II-A)
(a) Public Sector Undertakings (b) Private Sector Undertakings
6. Statutory Bodies (Port Trusts, Municipalities, KVIC, Tea/Coffee Boards
etc.)*
7. Railways
8. Other Parties (Cooperatives, Educational Institutions, displaced persons
and other individual loanees except Government Servants)*
9. Government Servants
TOTAL
No. Ministry/Department Signature
Forwarded in duplicate to Shri K.Vasudevan (SO), Designation
Ministry of Finance, Department of Economic Affairs, Date
Room No. 237, North Block, New Delhi. Telephone No.
Estimates for each State/Union Territory/Foreign Government, Statutory Body or institution should be separately appended to
the Annexure.
** Value of capital outlay and interest rates applicable should be given.
APPENDIX-II-A Revenue/Capital Receipts
(See paragraph 1.14.2 and 2.2)
Estimates of Loan/Interest Repayment by Central PSUs/Other Parties
Ministry/Department: (` in crores)
Name of the Undertaking/Other Party Paid up Capital as on 31.3.2014
1. Central loans outstanding as on 31.3.2014
2. Defaults in respect of dues upto 31.3.2014, if any: Principal Interest
3. Recoveries during 2014-2015(upto October):
(a) Current dues
(b) Defaulted dues
4. Estimates Interest Principal
Actual B.E. R.E. B.E. Actual B.E. R.E. B.E.
2013- 2014- 2014- 2015- 2013- 2014- 2014- 2015-2016
2014 2015 2015 2016 2014 2015 2015
(a) from internal resources
(b) from budgetary support:
(i) Plan*
(ii) non-Plan*
(iii) Conversion of past loans into equity
Total (a) and (b)
5. Details of proposals under consideration, if any, for providing relief to PSU, which would have impact on repayments/interest payments
by it.
Shri. K.Vasudevan (SO), Ministry of Finance, Signature of Controller of Accounts
Department of Economic Affairs, Room No.237, Date
North Block, New Delhi. Telephone No.
Please indicate the type of budgetary support loans or subsidy (towards interest or interest differential) and enter estimates for
each separately; moratorium on loan repayment holiday to be mentioned specifically.
22
APPENDIX-III Capital Receipts
(See paragraph 2.6)
Estimates of transactions relating to the Public Account of India for inclusion in the Budget for 2015-2016
RECEIPTS/OUTGOINGS
(` in crores)
Major, Minor, Accounts Balance as at end B.E. Adjustments upto 1st R.E. B.E. Remarks
Sub-head etc. 2013-2014 of 2013-2014 2014- week of November, 2014- 2015-2016
2015 2014 2015
1 2 3 4 5 6 7 8
To
Sh. Vijay Kumar Signature of Controller of Accounts
Deputy Director (W&M), Ministry of Finance, Date
Department of Economic Affairs, North Block, New Delhi. Telephone No.
N.B.: The estimates of receipts and outgoings should be prepared on separate sheets.
APPENDIX-IV Expenditure
(See paragraph 3.6.1)
NON-PLAN/PLAN
REVISED 2014-2015
BUDGET 2015-2016
Major Head of Account
Demand No. & Title
(` in thousands)
Minor Head as in the Sub-head as in the Units of Appropria- B.E. R.E. B.E. Remarks (Please enter
Demands for Grants Demands for tion as in the 2014- 2014- 2015-2016 explanations for major variations
Grants Demands for Grants 2015 2015 and other information)
Total (Gross) Recoveries
(Minor head-wise)
Net
APPENDIX-IV-A Expenditure
(See paragraph 3.6.1 & 3.7) SBE
STATEMENT OF BUDGET ESTIMATES
Ministry/Department Demand No.
(` in crores)
A. The Budget allocations, net of recoveries, are given below:
Actual 2014-2015 Budget 2014-2015 Revised 2015-2016 Budget
Description Major Head 2013- Plan Non-Plan Total Plan Non-Plan Total Plan Non-Plan Total
2014
Revenue
Capital
Total
B. Investment in Public Enterprises:
2014-2015 Budget 2014-2015 Revised 2015-2016 Budget
Head of Actual Budget I.E.B.R. Total Budget I.E.B.R Total Budget I.E.B.R. Total
Dev. 2013-2014 Support Support . Support
C. Plan Outlay:
Central Plan*
State Plan
D. Major Head-wise totals:
Actual 2014-2015 Budget 2014-2015 Revised 2015-2016 Budget
2013-2014 Plan Non-Plan Total Plan Non-Plan Total Plan Non-Plan Total
E. State and UT Plans:
2014-2015 Budget 2014-2015 Revised 2015-2016 Budget
Major Head Actual Revenue Cap./ Total Revenue Cap./ Total Revenue Cap./ Total
2013- Loan Loan Loan
2014
Inclusive of works outlay provided in the Demands of Ministry of Urban Development.
23
APPENDIX-IV-B
(See paragraph 3.6.2)
Statement of proposals for pre-Budget discussion
Demand No.
(` in crores)
Part A-Non-Plan items
Sl. Description as 2012- 2013- B.E. Actuals for Actuals for R.E. B.E.
No. shown in the 2013 2014 2014- 2013-2014 2014-2015 upto 2014- 2015-2016
Exp. Bud. Vol.2 (SBE) Actuals Actuals 2015 upto Sep.,2013 Sep., 2014 2015
1 2 3 4 5 6 7 8 9
Note: Salary component under any particular item may be indicated separately within brackets.
Part B-Plan items
Sl. Description as 2012- 2013- B.E. Actuals for Actuals for R.E. B.E.
No. shown in the 2013 2014 2014- 2013-2014 2014-2015 upto 2014- 2015-2016
Exp. Bud. Vol.2 (SBE) Actuals Actuals 2015 upto Sep.,2013 Sep., 2014 2015
1 2 3 4 5 6 7 8 9
Note: Salary component under any particular item may be indicated separately within brackets.
Part C-Object headwise summary of Non-Plan estimates
Sl. Description as 2012- 2013- B.E. Actuals for Actuals for R.E. B.E.
No. shown in the 2013 2014 2014- 2013-2014 2014-2015 upto 2014- 2015-2016
Exp. Bud. Vol.2 (SBE) Actuals Actuals 2015 upto Sep.,2013 Sep., 2014 2015
1 2 3 4 5 6 7 8 9
APPENDIX-V Expenditure
[See paragraph 3.7(i)]
Statement showing amount of "charged" expenditure included in the Estimates
Ministry/Department
Demand No. Name and title of the Demand
(` in crores)
Serial Name of Major Actual Budget Estimates 2014-2015 Revised Estimates 2014-2015 Budget Estimates 2015-2016
Scheme 2013-
Number Head Plan Non-Plan Total Plan Non-Plan Total Plan Non-Plan Total
2014
1 2 3 4 5 6 7
Note: 1. The amount should be indicated in crore of rupees 2. Where the amount is negligible a symbol should be provided in the
upto 2 decimal places and gross amounts of appropriate column and the actual amount in thousands should be
expenditure to be shown in Demands for Grants. indicated at the end of the statement duly linked with the symbol.
To
Shri Amit Bansal, Signature
Under Secretary (Budget), Ministry of Finance, Designation
Department of Economic Affairs, Date
R. No. 221-A, North Block, New Delhi. Telephone No.
APPENDIX-V-A Expenditure
[See paragraph 3.7(ii)]
Statement showing the estimate of recoveries taken in reduction of expenditure under each of the Major Head included in
SBE
Ministry/Department Demand No.
Name and title of the Demand (` in crores)
Serial Name of Major Actual Budget Estimates 2014-2015 Revised Estimates 2014-2015 Budget Estimates 2015-2016
Scheme 2013-
Number Head Plan Non-Plan Total Plan Non-Plan Total Plan Non-Plan Total
2014
1 2 3 4 5 6 7
Note: 1. The amount should be indicated in crore of rupees 2. Where the amount is negligible a symbol should be provided in the
upto 2 decimal places. appropriate column and the actual amount in thousands should be
indicated at the end of the statement duly linked with the symbol.
To
Shri Amit Bansal, Signature
Under Secretary (Budget), Ministry of Finance, Designation
Department of Economic Affairs, Date
R. No. 221-A, North Block, New Delhi. Telephone No.
24
APPENDIX-V-B Expenditure
[See paragraph 3.7(iii)]
Statement showing equity and loan component of investments in Public Sector Enterprises
(included in Section B of the SBE and Appendix VI) (` in crores)
Name of the P.S.E., etc. Major Head Actuals 2013-2014 B.E. 2014-2015 R.E. 2014-2015 B.E. 2015-2016
Examples:
1. Cement Corporation of India 4854 32.00
6854 32.00
Total 64.00
2. Oil India Ltd. 4802 0.00
6802 0.00
Total 0.00
And so on.........
APPENDIX-VI Expenditure
(See paragraph 3.11)
Modifications to Statement of Budget Estimates (Final)
Ministry/Department
Demand No. Name and title of the Demand
(` in crores)
Serial Name of Scheme Major Actuals Revised Estimates 2014-2015 Budget Estimates 2015-2016
Number Head 2013-2014 Plan Non-Plan Total Plan Non-Plan Total
1 2 3 4 5 6
1. Indicate the effect of change as (+)......................or (-)..................in crores of rupees, immediately after this indicate in the next
line the Major Head total in the individual column after effecting this change.
2. After all these changes give the summary of the final total as below:
Revised Estimates 2014-2015 Budget Estimates 2015-2016
Plan Non-Plan Total Plan Non-Plan Total
Revenue
Capital
Total
APPENDIX-VII Expenditure
(See paragraph 5.2)
Loans to Government Servants, etc.
Ministry/Department
Disbursements (` in thousands)
Actuals 2014-2015 2015-2016
2011- 2012- 2013- 2014-2015 (upto Sept., Major Heads, sub-heads, etc. BE RE BE
2012 2013 2014 2014)
Total
(i) House building advances
(ii) Advances for purchase of motor cars
(iii) Advances for purchase of other motor
conveyances
(iv) Advances for purchase of other
conveyances
(v) Advances for purchase of computers
(vi) Other advances
Total
Shri Gautam Palit, SO (CDN), Ministry of Finance, Department of Signature of Under Secretary (Bud.)
Economic Affairs, Room No.237, North Block, Date
New Delhi. Telephone No.
APPENDIX-VIII Notes on Demands
(See paragraph 6.3)
Guidelines for preparation of Notes on Demands
a) Explanation for variations in estimates (between current BE and RE and RE and next BE) are to be given in respect of each
programme where the variation is 10% or Rs.10 crore, whichever is more.
b) In respect of programmes costing Rs.100 crore or more physical data, like target and achievements, are to be given.
c) Assistance to autonomous bodies - if budget provisions include maintenance grants to institutions this fact may be indicated adding
whether the institution is fully funded by the Central Government or otherwise.
25
d) In respect of departmentally run commercial undertakings like Delhi Milk Scheme, Currency Note Press, Canteen Stores Department,
etc., wherever appropriate, targets of production may be given. These need not be given in respect of non-departmental commercial
undertakings like BHEL, etc.
e) Some organisations like CCIE, Passport Organisation, etc. have significant non-tax receipts, the estimates of receipts in such cases
may also be indicated in the Notes against the expenditure proposals.
f) In respect of Central Plan and Centrally Sponsored Plan Schemes, implemented through State and Union Territory Governments, the
pattern of financing by the Central Government (as grants and/or loans) and allocation of incidence of the expenditure as between the
Central and State Governments may be indicated. If the provision relates to State Plan or U.T. Plan the same should be specified.
g) In some cases, provision is made in lump sum covering the requirements of numerous units; the number of units for which the
provision is made may be mentioned (like number of Consulates and Missions abroad for which provision is made at one place in the
Ministry of External Affairs).
h) In regard to a capital project, the focus of attention should be on the following:
(i) Purpose of the project. (ii) Estimated cost of the project in Rs. crore. (iii) Capacity. (iv) Target date for completion.
i) All major projects under a Public Enterprise costing Rs.25 crores or more may be specifically referred to in the Notes. In respect of multi-
project enterprises like NTPC, for projects costing Rs.100 crores or more, budget provisions may be indicated in the Notes.
j) In respect of a Ministry/Department for which a separate Performance Budget is not presented (like Defence Ministry), the total value
of production may be given in respect of each of the public enterprise under it.
k) All projects, schemes, etc. which are financed (fully or partly) from external assistance may be mentioned.
l) All organisations, schemes, etc. included under the residuary items like other programmes may be mentioned except where the Budget
provision is very small.
m) In respect of Government's investment in public sector enterprises for plan purposes, the break-up of the investment as equity
investment and loans may be given separately, preferably in a tabular form when more than one company is involved.
n) Lastly, lengthwise, the Notes should be concise and devoid of repetition.
o) Where the expenditure includes any item connected with foreign currency expenditure, a note indicating the exchange rates adopted
for the purpose of estimation should accompany the SBE.
p) It has been noticed that many items do not provide any useful insight about the expenditure. It is stressed that the notes on Demands
are carefully and comprehensively revised and that last year's notes are not merely modified.
APPENDIX-IX-A DETAILED DEMANDS FOR GRANTS
[See paragraph 8.6(i)] 2015-2016
DEMAND NO.
Estimated strength of Establishment and provisions therefor.
Strength as on 1st March (` in thousands)
2014 2015 2016 Actuals Budget Revised Budget
estimated estimated 2013- 2014- 2014- 2015-2016
sanctioned sanctioned 2014 2015 2015
strength strength
Pay Band/ Status of post Group of post Total No. of
Grade Pay No. of Emp. in
posts position
GAZ./ Regular/ Gp.-A
NON- Temp./ Gp.-B
GAZ. Adhoc Gp.-C
Gp.-D
Unclassified
(a) (b) (c) (d) (e) (f)
1. Salary
(a) Officers
Indicate in respect of each Pay Band/Grade Pay
(b) Staff
Indicate in respect of each Pay Band/Grade Pay
Total Salary ................................................
2. Allowances (other than OTA and travel expenses)
3. Wages
4. Overtime allowance
5. Domestic travel expenses
6. Foreign travel expenses*
Total ............................................................
*will include travel expenses abroad of scientists (on deputation)
26
APPENDIX IX-B DETAILED DEMANDS FOR GRANTS
[See paragraph 3.2.10& 8.6(ii)] 2015-2016
Project-wise provision for expenditure on externally aided projects in the Central Plan
(` in thousands)
Major Head Name of the Actuals Revised Estimates Budget Estimates
etc project 2013-2014 2014-2015 2015-2016
. Budget Of which external Budget Support Of which external Budget Of which external aid
Support aid through Budget aid through Budget Support through Budget
1 2 3 4 5 6 7 8
Total
APPENDIX-IX-C DETAILED DEMANDS FOR GRANTS
[See paragraph 8.6(iii)] 2015-2016
Statement showing broad details of Non-Plan Expenditure provisions costing Rs. 25 lakh
and above in BE 2015-2016
(` in thousands)
Sl. No. Demand No. and sub-head Brief particulars of the scheme Provision in BE 2015-2016
APPENDIX-IX-D DETAILED DEMANDS FOR GRANTS
[See paragraph 8.6(iv)] 2015-2016
Details of provisions in BE 2015-2016 for payments of grants-in-aid to non-Government bodies
(` in thousands)
Grant Sl. No. Organisation Broad purpose Whether Whether Provision in Remarks/Out-
No. receiving assistance of assistance recurring/non-recurring Plan/Non-Plan BE 2015-2016 standing U.C.
1 2 3 4 5 6 7 8
APPENDIX-IX-E DETAILED DEMANDS FOR GRANTS
[See paragraph 8.6(v)] 2015-2016
Works Annexure - Details of individual works costing Rs. 5 crore or above
(` in thousands)
Particulars of the work Estimated cost Actual expenditure to the end Probable expenditure Total of Provision in Budget
of the work of 2013-2014 during 2014-2015 Columns 3 & 4 2015-2016
1 2 3 4 5 6
N.B. Works costing less than Rs. 5 crore should be shown in a single entry in lump.
APPENDIX-IX-F DETAILED DEMANDS FOR GRANTS
[See paragraph 8.6(vi)] 2015-2016
Statement showing revised cost Estimates of Projects of Public Sector Undertakings and Departmental Undertakings
(A) Public Sector Undertakings
(Figures in columns (3) and (5) ` in crores )
Undertaking Project Sanctioned Revised Reasons
Cost Year Cost Year
1 2 3 4 5 6 7
(B) Departmental Undertakings
(Figures in columns (3) and (5) in ` in crores )
Undertaking Project Sanctioned Revised Reasons
Cost Year Cost Year
1 2 3 4 5 6 7
27
APPENDIX-IX-G DETAILED DEMANDS FOR GRANTS
[See paragraph 8.6(vii)] 2015-2016
Particulars of Government property of value exceeding Rupees five lakhs proposed to be transferred/gifted to non-
Government bodies in 2015-2016
Serial No. Details of property proposed to Book value To whom proposed to be Purpose of Remarks
be transferred or gifted transferred or gifted transfer or gift
1 2 3 4 5 6
APPENDIX-IX-H DETAILED DEMANDS FOR GRANTS
[See paragraph 8.6(viii)] 2015-2016
Statement showing contributions to International Bodies provided for in the Budget Estimates for 2015-16
Name of the organisation Nature and purpose of contribution Actuals Budget Revised Budget
2013-2014 2014-2015 2014-2015 2015-2016
1 2 3 4 5 6
Note: The total number of items in the statement and the total of the amounts in columns 3 & 6 should also be worked out and shown in
the statement.
APPENDIX-IX-I DETAILED DEMANDS FOR GRANTS
[See paragraph 8.6(ix)] 2015-2016
Statement showing Guarantees given by the Central Government and outstanding as on 31st March 2014.
(` in laks)
Sl. Name of the Nature and extent Rate of Maximum Sums Whether any Payments, if Remarks
No. institution of guarantee (with interest amount of guaranteed securities are any, made by
for whom No. & date of the involved, if guarantee for and pledged to Government
guarantee sanction in the any which outstanding Government as a in pursuance
has been case of new (percent per Government have as on set-off against the of the
given items) annum) entered into 31.3.2014 guarantee guarantee
agreement
1 2 3 4 5 6 7 8 9
Note: 1. Amount of guarantee should be in Rupees and not in foreign currency.
2. The total number of items in the statement and the total of the amounts in columns 5 & 6 should also be worked out and shown in
the statement.
APPENDIX-IX-J DETAILED DEMANDS FOR GRANTS
[See paragraph 8.6(x)] 2015-2016
Statement showing Grants-in-aid exceeding Rs. 5 lakh (recurring) or Rs. 10 lakh (non-recurring) sanctioned to private
institutions/organisations/individuals during the year 2013-2014
(` in thousands)
Name of the Ministry/Department Recurring Non- Purpose of the Remarks/Out-standing
institution/organisation/individual giving the grant recurring grant U.C.
1 2 3 4 5 6
Note: The total number of items in the statement and the total of the amounts in columns 3 & 4 should also be worked out and shown in
the statement.
28
APPENDIX-IX-K
[See paragraph 8.6(xi)]
Statement showing the source of funds for grantee bodies receiving grants of over Rs.10 lakh per year from Consolidated
Fund of India
(` in thousands)
Sl Name of the Ministry/Department Actuals of Grants from Grants from Grants received from Remarks/Out-
No. institution/ giving the grant releases during Consolidated Consolidated other sources 2013-14 standing U.C.
organisation/ 2013-14 from Fund of India Fund of
individual the Consolidated as per BE India as per
Fund of India 2014-15 BE 2013-14
Public Private Domestic External/
Foreign
1 2 3 4 5 6 7 9 10
APPENDIX-X-A DETAILED DEMANDS FOR GRANTS
[See paragraphs 7 & 10.1(i)] 2015-2016
Particulars of "New Service/New Instrument of Service" for which provision is made in the
Budget Estimates 2015-2016
(` in crores)
Serial No. Demand Number and Major Head/sub-head Provision in Budget Estimates 2015-2016 Remarks*
1 2 3 4
* `Remarks' column should clearly bring out the purpose and objective and financial implications of the provision in question. In the case
of public sector undertakings/private companies, provisions for loan and investment should be shown separately and the latest paid up
capital of the public sector undertakings/private companies should also be indicated.
No. Ministry/Department of
To
Shri Amit Bansal,
Under Secretary (Budget), Ministry of Finance, For Financial Adviser
Department of Economic Affairs, R. No. 221-A, Date
North Block, New Delhi. Telephone No.
APPENDIX-X-B EXPENDITURE BUDGET Vol. 1
[See paragraphs 3.2.11 & 10.1(ii)] 2015-2016
Provision for externally-aided projects in Central Plan
Ministry/Department of (` in crores)
2014-2015 RE 2015-2016 BE
NBS External aid Actual IEBR Total NBS External aid IEBR Total
through Budget 2013-2014 External aid Other outlay through External aid Other outlay
received direct IEBR Budget received direct IEBR
1 2 3 4 5 6 7 8 9 10
29
APPENDIX X-C
Expenditure Budget Volume-1
2015-16
(See Paragraph10.1 (iii)
BUDGET PROVISIONS UNDER GRANTS-IN-AID-SALARIES
Demand No...........................
Name of the Ministry/Department.......................
(` in Crore)
Name of BE 2014-15 RE 2014-15 BE 2015-16
Organisation/Institute
Plan Non-Plan Total Plan Non-Plan Total Plan Non-Plan Total
1.
2.
3.
Ministry/Department of ....
For Financial Adviser.....
Date.....
Telephone No......
To
Shri R. K. Thakur,
Under Secretary (NS-I)
Budget Division, Department of Economic Affairs,
Ministry of Finance,
Room No. 239-A, North Block, New Delhi
30
APPENDIX-X-D EXPENDITURE BUDGET Vol. 1
[See paragraph 10.1(iv)] 2015-2016
Statement showing Internal and Extra Budgetary Resources of public enterprises
(` in crores)
Name of Actual Revised Estimates 2014-2015 Budget Estimates 2015-2016
the Enterprise 2013- Internal Bonds E.C.B. Others Total Internal Bonds E.C.B. Others Total
2014 resources Debentures Suppliers resources Debentures Suppliers
credit credit
1.
2.
3.
4.
APPENDIX-X-E EXPENDITURE BUDGET Vol. 1
[See paragraph 10.1(v)] 2015-2016
Statement showing provisions in the Budget for Central and Centrally sponsored Plan scheme
(` in crores)
Scheme, etc. Major Head Actual 2013-2014 B.E. 2014-2015 R.E. 2014-2015 B.E. 2015-2016
Central Plan
1.
2.
3.
4.
Centrally Sponsored Plan
1.
2.
3.
4.
Forwarded to: For Financial Adviser
Shri C.K. Ramaswamy, Under Secretary (Budget), Ministry of Finance, Department of Economic Affairs, Budget Division, Room
No.237, North Block, New Delhi.
Schemes, etc., for which provisions in BE 2015-2016 is Rs.10 crore and above should be listed distinctly while other
schemes/programmes, etc., merged under as a residuary item in the respective category, namely, Central Plan and Centrally Sponsored
Plan.
APPENDIX-X-F EXPENDITURE BUDGET Vol. 1
[See paragraph 10.1(vi)] 2015-2016
Ministry/Department of
Estimated strength of Establishment and provisions therefor.
Strength as on 1st March (` in crores)
Actuals 2013-2014 RE 2014-2015 BE 2015-2016
Actual Estimated Pay Allowances Travel Pay Allowance Travel Pay Allowance Travel
(other than expenses s expenses s expenses
2014 2015 2016 travel (other than (other than
expenses) travel travel
expenses) expenses)
To
Shri Amit Bansal, For Financial Adviser
Under Secretary (Budget), Ministry of Finance, Date
Department of Economic Affairs, Room No. 221-A, Telephone No.
North Block, New Delhi.
Notes:
(i) The information is respect of estimated strength of Establishment must be duly got verified and authenticated by a designated
officer not below the rank of Deputy Secretary/Director in the Ministry/Department before it is furnished to the Ministry of Finance,
Budget Division.
(ii) Wherever there are large variations (Say, 5% or more), in the establishment strength or the related provisions for pay and
allowances with reference to the previous year, or the projections made for the next year, this may invariably be explained in brief.
31)
APPENDIX-X-G EXPENDITURE BUDGET Vol. 1
[See paragraph 10.1(vii)] 2015-2016
Summary statement showing the Contributions to International Bodies provided for in the
Budget Estimates, 2015-2016 [to be appended to SBE (Final)]
(`` in crores)
Sl. No. Name of Ministry/Department Total no. of items Actuals 2013-2014 BE 2014-2015 RE 2014-2015 BE 2015-2016
1 2 3 4 5 6 7
No. Ministry/Department of
To
Shri R. K. Thakur, Under Secretary (NS-I), For Financial Adviser
Ministry of Finance, Department of Economic Affairs, Date
Room No.239-A, North Block, New Delhi. Telephone No.
APPENDIX-X-H EXPENDITURE BUDGET Vol.1
[See paragraph 10.1(viii)] 2015-2016
Summary statement showing Grants-in-aid exceeding Rs. 5 lakh (recurring) or Rs. 10 lakh (non-recurring) sanctioned to
private institutions/organisations/individuals during the year 2013-2014
(` in crores)
Serial No. Name of the Ministry/Department Number of items Total amount
Recurring Non-recurring
No. Ministry/Department of
To
Shri R. K. Thakur, Under Secretary (NS-I), For Financial Adviser
Ministry of Finance, Department of Economic Affairs, Date
Room No.239-A, North Block, New Delhi. Telephone No.
APPENDIX-X-I EXPENDITURE BUDGET Vol.1
[See paragraph 11.5] 2015-2016
Budget Allocated by Ministries/Departments for the North Eastern Region
(` in crores)
Serial No. Name of the Ministry/Department Budget Estimates Revised Estimates Budget Estimates
2014-2015 2014-2015 2015-2016
To
Shri Gautam Palit,
Section Officer (CDN)
Budget Division, Department of Economic Affairs,
Room No.224-C, North Block, New Delhi.
APPENDIX- X-J
[See paragraph 10.2 & 11.5]
GUARANTEES GIVEN BY THE GOVERNMENT
Name of Ministry/Department
(` in crores)
Sl. No. Beneficiary [Name Loan Holder/ Authority for Period of validity Purpose of Class* Sector* Details of Details of
of the PSU etc in Entity giving Guarantee [MoF [MOF ID No., & date Loan Reschedule Securities
whose favour Loan approval No. & through which the pledged
guarantee is given] Date] guarantee was last
extended]
1 2 3 4 5 6 7 8 9 10
Amount Extent of Guarantee Additions Deletions Invoked Outstanding Rate of Guarantee Fee/ Other Other Material
of Loan principal, Guarantee Commission conditions & Details
32
interest etc Fee/ compliance
at the end of Commission
31.03.2014
Total Discharged Not Receivable Received
discharged
Principal
Interest
11 12 13 14 15 16 17 18 19 20 21 22 23 24
* As given below.
Note: i) It is certified that Register of Guarantees as envisaged in Rule 249 of GFR, 2005 is being maintained and periodical reviews are being carried out. Further it is certified that the Guarantee
Fee/Commission outstanding as worked out above is correctly shown as arrears of Non-Tax Revenue in Appendix X-L under the head `Guarantee Fee'.
ii) The amounts should be shown in Indian Rupees in crore and not in any foreign currency.
Ministry/Department of
To
For Financial Adviser
Shri K. Vasudevam, SO
Date
Ministry of Finance, Department of Economic Affairs,
Telephone No.
Room No.237, North Block, New Delhi.
33
GUARANTEE- CLASS
i. Guarantees given to the RBI, other banks and industrial and financial institutions for repayment of principal and payment of
interest, cash credit facility, financing seasonal agricultural operations and/or for providing working capital to companies,
corporations and cooperative societies and banks; [A]
ii. Guarantees given for repayment of share capital, payment of minimum annual dividend and repayment of bonds/loans,
debentures issued/raised by the statutory corporations and financial institutions; [B]
iii. Guarantees given in pursuance of agreements entered into by the Government of India with international financial
institutions, foreign lending agencies, foreign governments contractors, suppliers, consultants, etc., towards repayment of
principal, of interest/commitment charges on loans, etc., and/or for payment against supplies of material and equipment; [C]
iv. Counter-guarantees to banks in consideration of the banks having issued letters of credit/authority to foreign suppliers for
supplies made/services rendered; [D]
v. Guarantees given to Railways/State Electricity Boards and other entities for due and punctual payment of dues by
Companies/Corporation. [E]
vi Performance guarantees given for fulfillment of contracts/projects awarded to Indian companies in foreign countries; [F]
vii. Performance guarantees given for fulfillment of contracts/projects awarded to foreign companies in foreign countries. [G]
viii. Any others [H]
GUARANTEE - SECTORS
i. Power ii. Cooperative iii. Irrigation
iv. Roads & Transport v. Urban Development & Housing vi. Other Infrastructure
vii. Any other.
34)
APPENDIX X-K
Form D-1
[See paragraph 11.5]
TAX REVENUES RAISED BUT NOT REALISED
(principal taxes)
(As at the end of the year 2013-2014)
Amounts under dispute Amounts not under dispute
(` crore) (` crore)
Major Description Over Over Over Over Total Over Over Over Over Total Grand
Head 1 year 2 years 5 years 10 years 1 year 2 years 5 years 10 years Total
but less but less but less but less but less but less
than 2 than 5 than 10 than 2 than 5 than 10
years years years years years years
Taxes on
Income &
Expenditure
0020 Corporation
Tax
0021 Taxes on
Income
other than
Corporation
tax
Taxes on
Commodities
& Services
0037 Customs
0038 Union Excise
0044 Service Tax
Total
To
Shri Peeyush Kumar, Ministry/Department of
Director (Budget) For Financial Adviser
Ministry of Finance, Department of Economic Affairs, Date
Room No. 68, North Block, New Delhi. Telephone No.
35)
APPENDIX X-L
Form D-2
[See paragraph 10.2 & 11.5]
ARREARS OF NON-TAX REVENUE
Demand No. ____________ (As at the end of the year 2013-14)
Description Amounts pending (` crore) Total
0-1 year 1-2 years 2-3 years 3-5 years above 5 years
Fiscal Services
Interest receipts
Of which
From State
Governments and
Union Territory
Governments
From Railways
From Departmental
Commercial
Undertakings
From Public Sector
& other Undertakings
Dividends and Profits
General Services
Police receipts
Economic Services
Petroleum Cess/Royalty
Communications
(License Fee) Receipts
Guarantee fee
Other Receipts
Total
To
Shri Peeyush Kumar Ministry/Department of
Director (Budget), For Financial Adviser
Ministry of Finance, Department of Economic Affairs, Date
Room No.68, North Block, New Delhi. Telephone No.
36)
APPENDIX X-M
Form D-4
[See paragraph 11.5]
ASSET REGISTER
Demand No. __________
Assets at the Assets acquired Cumulative total of
beginning of the during the assets at the end of the
year 2013-14 year 2013-14 year 2013-14
Cost (` cr) Cost (` cr) Cost (` cr)
Physical assets:
Land
Building
Office
Residential
Roads
Bridges
Irrigation Projects
Power projects
Other capital projects
Machinery & Equipment
Office Equipment
Vehicles
Total
Financial assets:
Equity Investment
Shares
Bonus shares
Loans and advances
Loans to State & UT Govts.
Loans to Foreign Govts.
Loans to companies
Loans to others
Other financial investments
Total
Notes:
1. Assets above the threshold value of Rupees two lakh only to be recorded.
2. This disclosure statement does not include assets of Cabinet Secretariat, Central Police Organizations, Ministry of
Defence, Departments of Space and Atomic Energy.
To
Shri Peeyush Kumar, Ministry/Department of
Director (Budget), For Financial Adviser
Ministry of Finance, Department of Economic Affairs, Date
Room No. 68, North Block, New Delhi. Telephone No.
37
APPENDIX X-N
[See paragraph 11.6]
Ministry/Department of
Statement showing direct transfers of Central Assistance to State/District level Autonomous Bodies*
(` in Crore)
Sl.No. Name of scheme Major Head Actuals BE RE BE
2013-14 2014-15 2014-15 2015-16
Sub/Grand
Total
* These could be Societies/State PSUs/Corporations owned/controlled by State Governments.
To
Shri R. K. Thakur,
Under Secretary (NS-I), Ministry/Department of
Ministry of Finance, Department of Economic Affairs, For Financial Adviser
Room No. 239-A, North Block, New Delhi. Date
Telephone No.
38
APPENDIX X-O
[See paragraph 11.7]
Expenditure Budget Vol.I 2015-16
Part I: Externally Aided Projects under Central Plan where inflows during 2014-15 are Rs. 100 crore or more
(` in Crore)
Name of the RE BE
Name of Funding Actuals BE
concerned Ministry Name of the Project
Agency 2013-14 2014-15 2014-15 2015-16
/Department
Part-II
(i) Additional Central Assistance (ACA) to States for Externally Aided Projects (EAP)
(` in Crore)
Actuals 2013-14 BE 2014-15 RE 2014-15 BE 2015-16
Grant
Loan
(ii) Major Externally Aided Projects under State Plan
Sl. No. Name of the Loan Currency Loan Amount Utilization Upto 31st Utilization from
project in Million March 2014 (INR in 01.04.2014 to 31.12.2014
Crore) (INR in crore)
Signature
Designation
Date
Telephone No.
To,
Shri C.K. Ramaswamy,
Under Secretary (CDN),
Ministry of Finance,
Department of Economic Affairs,
Room No.237, North Block, New Delhi.
39
APPENDIX X-P
[See Paragraph 11.3]
STATEMENT SHOWING SCHEMES FOR THE DEVELOPMENT OF SCHEDULED CASTES
Demand No.
Name of the Ministry/Department
Scheme under Scheduled Castes Sub Plan
(` in Crore)
Details of the Scheme 2013-2014 Actual 2014-2015 Budget 2014-2015 Revised 2015-2016 Budget
To
Shri Rajeev Nayan Sharma
Deputy Director (States) Signature
Ministry of Finance Designation
Department of Economic Affairs, Date
Room No. 237, North Block Telephone No.
New Delhi. Fax No.
40
APPENDIX X-Q
[See Paragraph 11.3]
Demand No.
Name of the Ministry/Department
STATEMENT SHOWING SCHEMES FOR THE DEVELOPMENT OF SCHEDULED TRIBES
Scheme under Tribal Sub Plan
(` in Crore)
Details of the Scheme 2013-2014 Actuals 2014-2015 Budget 2014-2015 Revised 2015-2016Budget
To
Shri Rajeev Nayan Sharma
Deputy Director (States) Signature
Ministry of Finance Designation
Department of Economic Affairs, Date
Room No. 237, North Block Telephone No.
New Delhi. Fax No.
41
APPENDIX X-R
Expenditure Budget Volume-1
2015-16
(See Paragraph 11.8)
BUDGET PROVISIONS UNDER THE OBJECT HEAD GRANTS FOR CREATION OF CAPITAL ASSESTS
Demand No...........................
Name of the Ministry/Department.......................
(` in Crore)
Name of BE 2014-15 RE 2014-15 BE 2015-16
the Scheme
Plan Non Plan Total Plan Non Plan Total Plan Non Plan Total
Ministry/Deparment of ....
For Financial Adviser.....
Date.....
Telephone No......
To
Shri Bijender Singh,
Section Officer (Report)
Ministry of Finance, Department of Economic Affairs,
Room No. 225-A, North Block, New Delhi
42
APPENDIX X-S
STATEMENT NO.22
FORMAT FOR FURNISHING INFORMATION ON 'WELFARE OF CHILDREN'
BUDGET PROVISIONS FOR THE SCHEMES FOR THE 'WELFARE OF CHILDREN'
Demand No............
Name of the Ministry/Department...............................
(` in Crore)
Name of the 2014-15 Budget 2014-15 Revised 2015-16 Budget
Schemes/Programmes
Plan Non Plan Total Plan Non Plan Total Plan Non Plan Total
To
Shri Amit Bansal,
Under Secretary (Budget), Ministry of Finance,
Department of Economic Affairs, Room No. 221-A,
North Block, New Delhi.
43
APPENDIX X-T
STATEMENT NO.20
FORMAT FOR FURNISHING INFORMATION ON 'GENDER BUDGETING'
(i) 100% provision towards women
Demand No............
Name of the Ministry/Department...............................
(` in Crore)
Details of the Scheme BE 2014-15 RE 2014-15 BE 2015-16
Plan Non Plan Total Plan Non Plan Total Plan Non Plan Total
(ii) Pro-women (at least 30% of provision)
Demand No............
Name of the Ministry/Department...............................
(` in Crore)
Details of the Scheme BE 2014-15 RE 2014-15 BE 2015-16
Plan Non Plan Total Plan Non Plan Total Plan Non Plan Total
Note: Two separate statements in the format prescribed above may be furnished
Director (Budget)/Deputy Secretary (Budget)
Ministry/Department......................
Tel. No.........................
To
Shri T. Uthaya Kumar
Additional Budget Officer, Ministry of Finance,
Department of Economic Affairs,
North Block, New Delhi
44
APPENDIX-XI
[See paragraph 10.3]
Liability on Annuity Projects
Ministry/Department Name of the Project Value of Total Annuity Term in Annuity Payment
Project Committed Years (per year)
Total
To Signature of Chief Controller of Accounts
Sh. K. Vasudevan Date
Section Officer Telephone No.
Department of Economic Affairs, Room No.237
North Block, New Delhi
45
APPENDIX-XII
(See paragraph 12.3)
Sections in Department of Economic Affairs, Budget Division to which the various
estimates/information etc. are to be forwarded.
(i) Revenue Receipts States Section, Room No. 224-B, North Block, Tel. 23095173
(ii) Capital Receipts W & M Section, Room No. 224-C, North Block, Tel. 23095174
(iii) Interest Receipts and Recoveries of Loans SD Section, Room No. 225-A, North Block, Tel. 23095029
(iv) Statement showing guarantees given by Central SD Section, Room No. 225-A, North Block, Tel. 23095029
Government and outstanding as on 31.3.2013.
(v) SBE Proposed CDN Section, Room No. 224-C, North Block, Tel.23095174
(vi) SBE (Final):
Non-Plan Accounts Section, Room No. 224-C, North Block, Tel. 23095210
Plan CDN Section, Room No. 224-C, North Block, Tel.23095174
(vii) Notes on Demands and material for Demands for Grants Demand Section, Room No. 225-A, North Block, Tel. 23095095
(viii) Statement showing resources of public enterprises CDN Section, Room No. 224-C, North Block, Tel.23095174
(ix) Statement showing provisions in the Budget CDN Section, Room No. 224-C, North Block, Tel.23095174
for Central and Centrally sponsored Plan Schemes
(x) Statement showing estimated strength of Demand Section, Room No. 225-A, North Block, Tel. 23095095
establishment and provision therefor
(xi) Contribution to international bodies and Direct NS-II Section, Room No. 239-A, North Block, Tel. 23095155
transfers of Central Assistance to State/District
level Autonomous bodies
(xii) Notes on important Non - Plan items of expenditure Accounts Section, Room No. 224-C, North Block, Tel. 23095210
use in Expenditure Budget Vol.1)
(xiii) Composite Grants:
Interest Payments Accounts Section, Room No. 224-C, North Block, Tel. 23095210
Pensions Demand Section, Room No. 225-A, North Block, Tel. 23095095
Loans to Government Servants, etc. CDN Section, Room No. 224-C, North Block, Tel. 23095174
(xiv) Material for Statement-20 Gender Budgeting Accounts Section, Room No. 224-C, North Block, Tel. 23095210
(xv) Material for Statement-21 Schemes for under SCSP States Section, Room No. 224-B, North Block, Tel. 23095173
(xvi) Material for Statement-21A Schemes under TSP States Section, Room No. 224-B, North Block, Tel. 23095173
(xvii) Material for Statement-22 Schemes for the Welfare of Demand Section, Room No. 225-A, North Block, Tel No. 23095095
the Children
46
APPENDIX - XIII
(See paragraph 13)
LIST OF DEMANDS FOR GRANTS, 2015-16
Code Demand Name of Ministry/Department Code Demand Name of Ministry/Department
No. No. No. No.
1 Ministry of Agriculture 13 Ministry of Drinking Water and Sanitation
1 Department of Agriculture and Cooperation 29 Ministry of Drinking W ater and Sanitation
2 Department of Agricultural Research and Education
3 Department of Animal Hu sbandry, Dairyin g and 14 Ministry of Earth Sciences
Fisheries 30 Ministry of Earth Sciences
2 Department of Atomic Energy 15 Ministry of Environment, Forests and Climate Change
4 Atomic Energy 31 Ministry of Environment Forests and Climate Change
5 Nuclear Power Schemes
16 Ministry of External Affairs
3 Ministry of Chemicals and Fertilisers 32 Ministry of External Affairs
6 Department of Chemicals and Petrochemicals
7 Department of Fertilisers 17 Ministry of Finance
8 Department of Pharmaceuticals 33 Department of Economic Affairs
34 Department of Financial Services
4 Ministry of Civil Aviation 35 Appropriation- Interest Payments
9 Ministry of Civil Aviation 36 Transfers to State and Union Territory Governments
37 Loans to Government Servants, etc.
5 Ministry of Coal 38 Appropriation - Repayment of Debt
10 Ministry of Coal 39 Department of Expenditure
40 Pensions
6 Ministry of Commerce and Industry 41 Indian Audit and Accounts Department
11 Department of Commerce 42 Department of Revenue
12 Department of Industrial Policy and Promotion 43 Direct Taxes
44 Indirect Taxes
7 Ministry of Communications and Information 45 Department of Disinvestment
Technology
13 Department of Posts 18 Ministry of Food Processing Industries
14 Department of Telecommunications 46 Ministry of Food Processing Industries
15 D e pa r t m en t o f E le c t r o n ic s a n d In fo r m a tio n
Technology 19 Ministry of Health and Family Welfare
47 Department of Health and Family W elfare
8 Ministry of Consumer Affairs, Food and Public 48 Depa rtmen t o f Ayu r ved a,Yo g a & N atu ro pa th y,
Distribution Unani, Siddha and Homoeopathy (AYUSH)
16 Department of Consumer Affairs 49 Department of Health Research
17 Department of Food and Public Distribution 50 Department of AIDS Control
9 Ministry of Corporate Affairs 20 M i ni s t r y o f H e a v y In d us t r i e s a nd P u bl i c
18 Ministry of Corporate Affairs Enterprises
51 Department of Heavy Industry
10 Ministry of Culture 52 Department of Public Enterprises
19 Ministry of Culture
21 Ministry of Home Affairs
11 Ministry of Defence 53 Ministry of Home Affairs
20 Ministry of Defence 54 Cabinet
21 Defence Pensions 55 Police
22 Defence Services - Army 56 Other Expenditure of the Ministry of Home Affairs
23 Defence Services - Navy 57 Transfers to Union Territory Governments
24 Defence Services - Air Force
25 Defence Ordnance Factories 22 M i ni s t r y o f Ho u s i ng a n d U r b a n P o v e r t y
26 Defence Services - Research and Development Alleviation
27 Capital Outlay on Defence Services 58 Ministry of Housing and Urban Poverty Alleviation
12 Min is tr y of De v e lopm e nt of No rth Ea s t e rn 23 Ministry of Human Resource Development
Region 59 Department of School Education and Literacy
28 Ministry of Development of North Eastern Region 60 Department of Higher Education
47
Code Demand Name of Ministry/Department Code Demand Name of Ministry/Department
No. No. No. No.
24 Ministry of Information and Broadcasting 40 Ministry of Rural Development
61 Ministry of Information and Broadcasting 84 Department of Rural Development
85 Department of Land Resources
25 Ministry of Labour and Employment
62 Ministry of Labour and Employment 41 Ministry of Science and Technology
86 Department of Science and Technology
26 Ministry of Law and Justice 87 Department of Scientific and Industrial Research
63 Election Commission 88 Department of Biotechnology
64 Law and Justice
65 Appropriation - Supreme Court of India 42 Ministry of Shipping
89 Ministry of Shipping
27 Ministry of Micro, Small and Medium Enterprises
66 Ministry of Micro, Small and Medium Enterprises 43 Ministry of Skill Development, Entrepreneurship,
Youth Affairs and Sports
90 Ministry of Skill Development, Entrepreneurship, Youth
28 Ministry of Mines
Affairs and Sports
67 Ministry of Mines
44 Ministry of Social Justice and Empowerment
29 Ministry of Minority Affairs 91 Department of Social Justice and Empowerment
68 Ministry of Minority Affairs 92 Department of Disability Affairs
30 Ministry of New and Renewable Energy 45 Department of Space
69 Ministry of New and Renewable Energy 93 Department of Space
46 M i ni s t r y o f Sta t i s t i c s and Pr o g r a m m e
31 Ministry of Overseas Indian Affairs
70 Ministry of Overseas Indian Affairs Implementation
94 M inis t r y of Sta t ist ic s an d Pr o g r am m e
32 Ministry of Panchayati Raj Implementation
71 Ministry of Panchayati Raj
47 Ministry of Steel
95 Ministry of Steel
33 Ministry of Parliamentary Affairs
72 Ministry of Parliamentary Affairs
48 Ministry of Textiles
34 Ministry of Personnel, Public Grievances and 96 Ministry of Textiles
Pensions
73 Min ist ry o f Pe rso n n el, Pu b lic Grie van c es a n d 49 Ministry of Tourism
Pensions 97 Ministry of Tourism
74 Central Vigilance Commission
50 Ministry of Tribal Affairs
35 Ministry of Petroleum and Natural Gas 98 Ministry of Tribal Affairs
75 Ministry of Petroleum and Natural Gas
51 Union Territories (Without Legislature)
36 Ministry of Planning 99 Andaman and Nicobar Islands
76 Ministry of Planning 100 Chandigarh
101 Dadra and Nagar Haveli
37 Ministry of Power
102 Daman and Diu
77 Ministry of Power
103 Lakshadweep
38 The President, Parliament, Union Public Service
Commis sion and the Se cretariat of the Vice 52 Ministry of Urban Development
President 104 Department of Urban Development
78 Appropriation - Staff, Household and Allowances 105 Public Works
of the President 106 Stationery and Printing
79 Lok Sabha 53 Ministry of Water Resources, River
80 Rajya Sabha Development and Ganga Rejuvenation
81 Appropriation - Union Public Service Commission 107 Ministry of Water Resources, River Development
82 Secretariat of the Vice-President and Ganga Rejuvenation
54 Ministry of Women and Child Development
39 Ministry of Road Transport and Highways
108 Ministry of W omen and Child Development
83 Ministry of Road Transport and Highways
48
Annex-A
F.No. 7(5)/E-Coord/2004
Government of India
Ministry of Finance
Department of Expenditure
New Delhi, the 24th September, 2004
OFFICE MEMORANDUM
Sub : Guidelines on expenditure management - Fiscal prudence and austerity
In supersession of this Departments O.Ms, dated 17/6/1996, 20/8/1998, 5/8/1999, 24/9/2000 and 10/
10/2001 on the subject cited above, the following austerity measures shall take effect from October 1,
2004 :
i) All on-going programmes and schemes, both Plan and non-Plan, should be carefully reviewed,
scrutinized and evaluated to determine their continued relevance. This exercise should be taken
up immediately and completed before the end of this calendar year.
ii) Deviations of expenditure from the prescribed budgetary ceilings should not be allowed. FAs
should personally ensure that unauthorized expenditure above the appropriations is not incurred
in any circumstances.
iii) It should be ensured that all profit-making PSEs declare a minimum dividend on equity of 20% or
a minimum dividend pay out of 20% of post-tax profits, whichever is higher. The minimum dividend
pay out in respect of Oil, Petroleum, Chemical and other infrastructure sectors should be 30% of
post-tax profits;
iv) All profit making companies must also consider issuing bonus shares to the Government.
v) All profit making Joint Venture companies should be asked to make concerted efforts to give a
dividend of 20% on Government equity holding.
vi) Other non-tax receipts should be revised so that at least the cost of the services is recovered.
vii) Budget formulation should lay greater emphasis on explicit recognition of the revenue constraints
and a realistic projection of the budgetary allocations required for various projects/schemes and
there must be rigid adherence to budgetary ceilings. All procedures laid down for incurring both
Plan and Non-Plan expenditure on schemes should be followed scrupulously. In view of the severe
constraints on resources, additional funds to any Ministry or Department shall not be provided at
the revised estimate stage, except in rare and exceptional circumstances.
viii) No fresh financial commitments should be made on items which are not provided for in the budget
approved by Parliament.
ix) There have been cases of Ministries, releasing funds to autonomous bodies year after year,
despite the fact that there are substantial balances with them remaining unutilised and kept in
deposit with the banks. . The Ministries should complete a detailed review of all such cases by
31.10.2004 and, pending such a review, the Ministries are advised not to release funds in such
cases. The responsibility for regulating release of funds in these cases will rest with the Financial
Advisers (FAs).
x) Most autonomous bodies are given 100% deficit grants. These shall be reduced in a graded
manner by 5% in successive years/i.e. to 95% in the first year, 90% in the second year and so on,
in respect of such bodies which have the potential of raising resources.
xi) Timely repayment of loans provided by the Government to the PSUs and payment of fees/charges
on Government Guarantees should also be monitored by the FAs.
xii) There shall be a mandatory 10% cut in the budgetary allocation-for non-plan, non-salary
expenditure, including OTA/ honorarium. No re-appropriation of funds to augment these heads of
49
expenditure would be allowed. Austerity must be reflected in furnishing of offices/offices at
residences. The expenditure limit prescribed for these purposes shall be strictly enforced.
xiii) Utmost economy should be exercised in use of staff cars and other official vehicles. In accordance
with the ceiling prescribed at SI. No. (xii), there shall be a 10% cut in the consumption and allocation
of funds for expenditure on POL and travel.
xiv)Foreign travel should be restricted to unavoidable official engagements. There shall be a ban on
foreign travel for Study Tours, Seminars, Workshops etc. funded by the Govt. of India except for
annual and other formal meetings of bilateral/multilateral bodies viz. IMF, World Bank, WHO, ILO,
Joint Commissions, etc. Size of official delegations, where foreign travel is unavoidable, shall be
restricted to the bare minimum.
xv) The rate of per diem allowance for travel abroad to all countries and for all categories, officials/
non-officials belonging to Government, autonomous institutions and PSUs shall continue to be
depressed by 25% as at present.
xvi)Utmost austerity will be observed in organizing conferences/ seminars/workshops. All grants being
given for such purposes would be reviewed by Department of Expenditure.
xvii) Ban on creation of Plan and Non-Plan posts will continue. Any unavoidable proposals for the
creation of plan posts including Groups `B', "C and `D' posts -shall' continue to be referred to the
Ministry of Finance (Department of Expenditure) for approval.
xviii) Every Ministry/Department shall undertake a review of all the posts which are lying vacant in the
Ministry/Department and in the Attached and Subordinate Offices, in consultation with the Ministry
of Finance (Department of Expenditure). FAs will ensure that the review is completed in a time
bound manner (and, in any event, not later than 31.10.2004) and full details of vacant posts in
their respective Ministries etc., are available. Till the review is completed, no vacant posts shall be
filled up except with the approval of the Ministry of Finance (Department of Expenditure).
xix)Implementation of existing instructions concerning abolition of posts should be ensured.
xx) Purchase of new vehicles is banned until further orders, Exceptions will be allowed only for meeting
the operational requirements of Defence, Central Para Military Forces, etc. New vehicles shall not
be purchased even in replacement of condemned vehicles. Hiring of private vehicles from outside
shall be limited to the number of vehicles condemned.
2. Secretaries to the Government of India and Financial Advisers are requested to ensure strict compliance
of the above instructions.
Secretary to the Government of in India
To
1. Ail Secretaries to the Government of India (By Name)
2. All! FAs (By Name)
3. All Heads of Public Sector Enterprises
50
Annex-B
Government of India
Planning Commission
Yojana Bhavan, Sansad Marg,
New Delhi-110 001
Subject: Guidelines regarding inclusion of new Schemes in the Plan, enhancement of Five
Year Plan/Annual Plan outlays, major changes in the scope and investment approval
of the Plan Schemes, for the Central Ministries/Departments.
I. Proposals are often received from the Ministries for inclusion of new schemes in the Plan, enhancement
of Five Year Pian / Annual Plan outlays, major changes in scope of the schemes (including change in
objectives criteria and pattern of assistance / subsidies etc.). In this regard, inclusion of new schemes in
the Plan requires 'in principle' approval of Planning Commission before they are submitted for approval
to competent authorities as per existing delegation of powers. From the Eleventh Five Year Pian, the
following procedure would be adopted for inclusion of schemes / projects in the Plan.
a) Schemes that would not require 'In Principle' approval:
Formulation of a Five Year Plan is a detailed exercise preceded by extensive deliberations "and
consultations by the Working Groups and Steering Committees. The existing schemes are examined by
the Working Groups / Steering Committees and revamping / modifications / strengthening are suggested
in many cases. The Steering Groups also recommend initiation of new schemes to fulfill specific objectives
after taking into account the plan priorities and the availability of resources.
(i) In case of the existing schemes which need to be continued in the next Plan, no `in principle' approval
would be required. This does not, however, mean that schemes can be continued from one Plan to
another without going through a rigorous Zero Based Budgeting exercise. In case a new component is to
be added to an existing scheme, this would be considered by the Steering Committee and recommended
for inclusion in the Five Year Plan. In case the component to be added is included in the Five Year Plan
with adequate allocation of resources, the additional component in existing Schemes would not require
'in principle' approval,
(ii) The new schemes /projects which are proposed to be taken up in the Plan have to be indicated in the
Plan Document and financial resources have to be fully provided for that scheme / project. In such cases,
'in principle' approval of the Planning Commission would not be required.
(iii) It may be noted that a mere mention of a project/scheme / additional component in an existing scheme
without adequate plan provision at the beginning of the Five Year Plan period would not be exempted
from the disciple of 'in principle' approval procedure. In brief, only the new schemes / projects/ additional
components that have been included in Five Year Plan with full provision of resources would not require
'in principle' approval.
b) Schemes that would require 'in principle' approval :
(i) Scheme / Project / additional component in an existing scheme which could not be included in the
Five Year Plan with adequate provision would require in principle approval of the Planning commission
before the Ministries / Departments seek sanction of the appropriate authorities for taking up the scheme/
project'.
(ii) For seeking 'in principle' approval, the Ministries / Departments should submit a detailed note to the
Planning Commission on the-justification for the new scheme / project with a broad outline of the proposed
scheme '/project
(iii) After obtaining 'in principle' approval, the Ministries / Departments shall conduct an exercise to find
resources for the proposed scheme /project / additional component in an existing scheme in consultation
with Planning Commission. This would require a detailed analysis of requirement and availability of funds
51
for the existing Schemes and Projects. In case requirement of funds is higher than the availability, the
Ministries / Department should undertake a reprioritization exercise in consultation with subject division in
Planning Commission and based on the result give details of commitments on on-going schemes / projects
along with the requirement and availability of funds for the proposed scheme / project additional component
in an existing scheme clearly spelling out the implications of the reprioritization (in terms of re-phasing of
on-going schemes and / or weeding out of schemes together with its impact on physical output).
(iv) After obtaining 'in principle' approval of Planning Commission (which would mean specific approval
of Secretary Planning Commission) and tying up financial resources, the Ministry / Department would
process the scheme /project / additional component in an existing scheme to obtain necessary approvals
as per existing delegation of powers through SFC/EFC/'PIB, as the case maybe.
II. Enhancement of Five Year Plan/Annual Plan outlays: The Five Year Plans are generally indicative
in nature. They are operationalized through Annual Plans. As such outlays to be provided by the Planning
Commission for the Annual Plan will take into consideration such adjustments and enhancement as may
be necessary. After the Annual Plans have been finalized and corresponding amounts provided in the
Budget of the Centra! Ministries, upward revision of more than 10% of the Budget Estimate at the Revised
Estimate stage, should be referred by the concerned Ministry to the Planning Commission and it is only
after the Planning Commission concurs that these should be taken up with the Ministry of Finance for
Supplementary Grants.
III. Change in Scope: Major changes in the scope of the schemes already included in the Plan, in terms
of change in objectives, coverage of population, criteria, pattern of subsidy, assistance, etc. should be
first referred to the Planning Commission for obtaining concurrence in the same manner as a new scheme
(item 1 above) before the revised scheme is processed for sanction by the competent authority. In case
of continuing CSS, approval for change in scope etc., may. be sought as per the existing procedure and
delegation of authority from the Planning Commission, as in other Plan Schemes.
IV. Sanction of the Scheme:
All continuing and new schemes included in the Five Year Plan are to be sanctioned by the competent
authority (Board of Companies/Ministries/Ministry of Finance/CCEA) after the recommendations of the
respective body (DSC / SFC / EFC / PIB, etc.) as the case may be, in accordance with the existing
delegation of financial powers. These approvals should be processed by the Central Ministries only after
necessary Pian provisions are available in the Five Year Pian /Annual Plan, in case of new schemes,
these should be processed after the Planning Commission has concurred to their inclusion in the Plan.
V. Procedure for introduction of a new Centrally Sponsored Scheme (CSS);
Approval of full Planning Commission is necessary for including a CSS in the Plan. For introduction of
a new Centrally Sponsored Scheme (CSS), which meets the criteria* laid down by the Committee of
National Development Council (NDC), the Ministries/Departments should first obtain an "in principle"
approval of the Planning Commission, (specific approval of Secretary, Planning Commission) giving
justification for introduction of the scheme and indicating :
(i) whether the existing Centrally Sponsored Schemes being run by the Ministry/Department have been
reviewed and schemes identified for closure, weeding out and/ or merger with full details thereof;
(ii) whether an exercise has been carried out for avoidance of multiplicity of implementation machinery,
and if so, results thereof;
(iii) Scheme wise details of number of posts sanctioned/created at the Ministry/Department, Central,
State and District level;
(iv) Whether any rationalization exercise has been undertaken, and if so, details thereof;
(v) Are there existing schemes with similar objectives in the Ministry/Department of ether Central Ministries/
Departments and / or schemes with similar objectives being implemented by the State Governments,
and if so: details thereof and the justification for taking up the new scheme instead of strengthening /
modifying the existing schemes;
52
(vi) The reasons for not implementing the scheme under State Plan with earmarked funds.
VI. The receipt of this communication may kindly be acknowledged.
Secretaries of all Central Ministries /Departments.
Planning Commission UO No. N-11016/4/2006-PC dated 29.8.2006
Copy for information to : Cabinet Secretary,
Rashtrapati Bhavan,
New Delhi.
* Narasimha Rao Committee (Committee of NDC on CSS) in its first meeting held on Is November, 1986, approved
the modified criteria for retention of existing and initiation of new Centrally Sponsored Schemes as set out below:
* The fulfillment of an important national objective such as poverty alleviation, achievement of minimum standards in
education, or;
* The programme has a regional or inter-State character or;
* The programme or scheme should be in the nature of a pace setter or should relate to demonstration, survey or
research
53
Annex-C
F.No.7/13/2001-NS(I)
Ministry of Finance
Department of Economic Affairs
(Budget Division)
Office Memorandum
New Delhi, the 24th April, 2001
Subject: Lump sum Provision for North Eastern Region & Sikkrm
C o m m u n i c a t i o n s h a v e b e en r e c e i v e d f r o m t h e P l a n n i n g C o m m i s s i o n r e g a r d i n g
certain shortcomings in lump sum provisions made for North Eastern Region & Sikkim
for the fiscal 2001-02. Based on the review of Ihe Budget Documents for 2001-02, certain
lacunae have been observed in the manner of depiction of the provision and the quantum
allocated. With a view to maintaining uniformity in depiction and in the quantum of
allocation the following is clarified for information and guidance:
(a) 10% of Central Plan allocations is to be earmarked for projects/schemes for
the benefit of North-Eastern Region and Sikkim. It is observed that in case
of a number of Ministries/ Departments the provision indicated is much
lower than the stipulated percentage. It is reiterated that the provision made
for the lump sum amount should be in accordance with the Budget Division
letter of 28.01.00.,
(b) the lump sum provision-of project/schemes for North Eastern Region &
Sikkim should be made under Major Head 2552 (in case of revenue
expenditure) and Major Head 4552 (in case of capital expenditure). Certain
Ministries/Department have incorrectly depicted the provision under other
Major Heads. Changes in classification may be brought about by taking
necessaiy supplementaries.
(c) Except such Ministries/Departments that have been exempt from making
provision for North Eastern Region & Sikkim, all others are to make such
allocation. Ministries/Department s like Water Resources, Public works,
Telecommunications, Industrial Policy & Promotion, Small Scale
Industries & Agro & Rural Industries have not made any allocation and
may clarify to this Ministry if they have been exempted from making
allocation for North Eastern Region & Sikkim, by the Planning
Commission.
This issues with the approval of Secretary (Expenditure).
Deputy Secretary (Budget)
All FA's.
54
Annex-D
F. No. 2(66)-B(CDN)/2001(Vol II)
Ministry of Finance & Company Affairs
Department of Economic Affairs
(Budget Division)
Office Memorandum
New Delhi, the 13 September, 2002
Subject: Budgeting for/ Expenditure from Lump sum Provision for North Eastern
Region & Sikkim
In accordance with the decision of the Government, all Ministries/Departments, unless
specifically exempted from doing, so, are to make a lump sum provision of 10% of their central
plan allocation for projects / schemes in North Eastern Region and Sikkim. Over the years
Minislries/Departments have been making these provisions and incurring expenditure in the region
in terms of laid down decisions on the subject. However, certain divergence in practices have
been observed in the matter and, therefore, the following is clarified for guidance:
(a) Lump sum provision for Revenue expenditure in the NE region should be provided for under
Major Head 2552- "North Eastern Areas". Similarly lump sum provision for capital
expenditure should be provided under Major Head 4552- "Capital Outlay on North
Eastern Areas". It is important to make a realistic assessment of revenue and capital provision
at the Budget formulation stage itself since reappropriation from revenue to capital and
vice versa is not within the powers of the Ministries and will call for a supplementary
provision. The practice of making provision for North Eastern Region and Sikkim should
not be done under any other major head, as has been observed in the case of some Departments.
(b) At the revised estimate stage, the lump sum provision should be 10% of the revised plan
amount and depicted accordingly in SBEs. It has been observed that some Ministries/
Departments have been showing a zero provision at the RE stage under the lump sum
heads on the ground that the amounts due to be spent in the region have been duly
reappropriated for Project/Schemes in the region. With a view to maintaining uniformity
across Ministries/Departments it has been decided that all Ministries/
Departments at the RE stage indicate lump sum provisions as 10% of the
central plan RE amount unless exempt from making provisions for the
region.
(c) In some Ministries/Departments there are large savings being reported
under Major heads 2552 and 4552 at the end of the year on account of inadequate
expenditure in the region. It is impressed upon all Ministries/Departments that expenditure
in the region should be in conformity with the 10% requirement as has been laid down.
55
Large savings will be contrary to instructions issued by this Ministry on strict financial
discipline, based on recommendations of the Public Accounts Commitfee.
(d) I n s ta n c e s o f rea p p r o p r i a t i o n s b e i n g p r o p o s e d f r o m l u m p s u m p r o v i s i o n i n
t h e N o r t h E a s t e r n R e g i o n a n d S i k k i m to O t h e r P r o j e c ts / S c h e m e s o u ts i d e
t h e r e g i o n h a v e b e e n r e c e i v e d i n t h i s M i n i s t r y. It i s r e i t e r a t e d t h a t s u c h
proposals will not ordinarily be entertained in this Ministry." Expenditure should be
undertaken on projeet/schemes in the region itself.
The above issues in consultation with the Department of Development of North
Eastern Region.
Deputy Secretary (Budget)
All Financial Advisers.
56
Annex-E
N o. F. 2 (66)- B(CDN)/2001
Ministry of Finance
Department of Economic Affairs
( Budget Division )
New Delhi,
14th September, 2005.
OFFICE MEMORANDUM
Subject: Procedure for providing funds for development of North Eastern
Region and Sikkim under `Plan' expenditure in Statement of Budget
Estimates and Detailed Demands for Grants.
At present, the funds for development of North Eastern Region and Sikkirn are being provided
for under the Major Heads `2552-North Eastern Region' for revenue expenditure and `4552-Capital
Outlay on North Eastern Region' for Capital expenditure under `plan' side. These are shown as
lumpsum provisions in the Statement of Budget Estimates and Detailed Demands for Grants of the
respective Minisiry/Department, initially. Such sums are subsequently re appropriated to the functional
heads of accounts for the purpose of incurring the expenditure. Reappropriations from the lumpsum
provision from the Major Heads `2552' and `4552' are carried out with the approval of Secretaries of
respective Ministry/Department, who have, been delegated powers for this purpose through this
Ministry's D.Q.No.2(66)-B(CDN)/2001 dated 12.6.2001.
2, The above procedure has further been reviewed in the light of concerns expressed
by few Ministries/Departments in obtaining the necessary Parliament sanction in time,
through Supplementary Grants, during the course of the year, as either the break-up of
scheme-wise expenditure provided under `2552-etc ' and `4552-etc' are
not brought to the notice of Parliament through Detailed Demands for Grants or certain
items of expenditure, such as, grants-in-aid, subsidy, etc. attract the limits of New
Service/New Instrument of Service. This leads to delays in the release of budget
sanctions and implementation of programmes and schemes in the North Eastern Region.
3. To mitigate such difficulties, it has been decided to show the proposed
break-up of the lumpsum provision for development of North Eastern and Sikkim
Region upto object head level corresponding to different functional rnajor/sub-
major/minor heads, indicating the details, and depict accordingly in the Detailed
`
Demands for Grants under the Major Head 2552-North Eastern Region' and the Major
Head `4552-Capital Outlay on North Eastern Region ' for eventual reappropriation. This
would facilitate informing Parliament about the nature of expenditure, end-beneficiary,
etc. After approval of the budget by Parliament, the expenditure provisions can be
transferred to the functional head for incurring expenditure through reappropriation by
exercise, of powers delegaied in this Ministry's D.O.letter Nb.F.2(66)-B(CDN)/2001
dated 12.6.2001.
57
(From pre-page)
4. This procedure becomes operative from the year 2006-07 onwards.
5. This has the approval of Secretary (Expenditure).
Additional Budget Officer
2309 2649
All Secretaries/Financial Advisers of Ministries/Department
The Comptroller & Auditor General of India, Bahadur Shah Zafar Marg, New Delhi.
The Controller General of Accounts, Ministry of Finance., Department of Expenditure.
All Chief Controllers/Controllers of Accounts of Ministries/Departments.
Financial Commissioner, Ministry of Railways, Rail Bhawan, New Delhi.
Member (Finance), Department of Telecommunications, Sanchar Bhawan, New Delhi.
58
Annex-E-I
No.F.2(66)-B(CDN)/2001
Ministry of Finance
Department of Economic Affairs
( Budget Division )
NewDelhi,
5th February, 2007.
OFFICE MEMORANDUM
Subject: Procedure for providing funds for development of North Eastern
Region and Sikkim under `Plan' expenditure in Statement of
Budget Estimates and Detailed Demands for Grants.
Attention is invited to this Ministry's Office Memorandum of even number dated
14.9.2005, wherein the procedure for depicting the detailed provisions upto object head level towards
development of North Eastern Region and Sikkim under `Plan' expenditure in Statement of Budget
Estimates and Detailed Demands for Grants was brought out.
2. Certain Ministries/Departments have sought clarification on operation of the object
head `Loans and Advances' under the Capital Outlay head viz. `4552-Capital Outlay on North
Eastern Areas'. As the object head `Loans and Advances' is operated in the loan section, it has
been decided to .operate the Major Head `6552-Loans for North Easter Areas' out of the 10%
mandatory allocation (from GBS) towards development of NER in case funds are sought to be
provided as `loans'. Thus, the procedure enunciated in paragraph 3 of this Ministry's O.M. of even
number dated 14.9.2005 will, equally, be applicable to the Major Head `6552-Loans for North Eastern
Areas'. While reckoning the 10% mandatory allocation towards development of North Eastern
Areas and Sikkim, the provision made under the Major Head `6552-Loans for North Eastern Areas'
will also be taken into account.
Additional Budget Officer
2309 2649
All Secretaries/Financial Advisers of Ministries/Department
The Comptroller & Auditor General of India, Bahadur Shah Zafar Marg, New Delhi
The Controller General of Accounts, Ministry of Finance, Department of Expenditure.
All Chief Controllers/Controllers of Accounts of Ministries/Departments.
Financial Commissioner, Ministry of Railways, Rail Bhawan, New Delhi.
Member (Finance), Department of Telecommunications, Sanchar Bhawan, New Delhi.
59
Annex-F
D.O.F. No.2(66)-B(CDN)/2001
ºÉÉÊSÉ´É
´ªÉªÉ ÉÊ´É£ÉÉMÉ
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£ÉÉ®iÉ ºÉ®BÉEÉ®
SECRETARY
DEPARTMENT OFEXPENDITURE
MINISTRY OF FINANCE
GOVERNMENT OF INDIA
xÉ<Ç ÉÊnããÉÉÒ / NEW DELHI
Tel. : 3012929
3011663
Fax : 3017546
12th June, 2001
Dear Secretary,
Finance Ministry has been receiving references from several Ministries/Departments regarding
difficulties in re-appropriation of funds from the lump-sum provision for schemes for the benefit
of North-Eastern Region and Sikkim to relevant functional heads.
2. As per the Delegation of Financial Powers Rules, certain powers vest
with the Ministry of Finance for reappropriation of funds which can be met out of savings
available within the Grant. It has now been decided that as far as reappropriation of funds from
the lump-sum provision for schemes for benefit of North-Eastern Region and Sikkim are concerned,
the power to re-appropriate will be delegated to the Secretaries of the Ministries/
Departments, who will exercise this power in concurrence with their Financial Advisers. It may,
however, be stressed that this particular delegation of power is limited to the re-appropriation of
funds from lump-sum provision to the schemes for the benefit of schemes/programmes in the
North Eastern Region and Sikkim alone. It is, thus, the responsibility of the concerned Ministry/
Department to ensure that no re-appropriation from the lump sum provision for the North Eastern
Region and Sikkim is carried out for schemes which are not for the benefit of NER and Sikkim.
With regards,
Yours sincerely,
Sd/.......
( C.M. Vasudev )
Ail the Secretaries to the Government of India
60
Annex-G
No. F.7(6)-B(R)/2001
Government of India
Ministry of Finance
Department of Economic Affairs
(Budget Division)
Dated 20th July, 2001
OFFICE MEMORANDUM
Subject: Sixteenth Report of the Public Accounts Committee (13th Lok Sabha) Union Government
Appropriation Accounts (Civil) - 1996-97 -Measures for minimising "unspent balances".
The undersigned is directed to invite a reference to the observations and recommendations made
by the Public Accounts Committee in para 13.1 of their above mentioned Report and to say that the Public
Accounts Committee while faking adverse note of the whopping saving of Rs. 44231.22 crore in the
grants pertaining to civil Ministries/Departments for the year 1996-97 has noted that out of (he above
saving, Rs. 29466.03 crore was on account of less drawal of 31 days Treasury Bills. Excluding these
Treasury Bills savings, the effective saving of Rs. 34765.3 3 crore constituted more than two (times the
supplementary grants of Rs.. 7326.86 crore and 3.5 per cent of the total provision of Rs. 420902.71 crore.
The Committee has further observed that there was aggregate savings (both Revenue and Capital Sections)
amounting to Rs. 3 1266.16 crore in the Voted portion mid Rs. 32965 .06 crore in the Charged portion.
2. Taking serious view of this state, of affairs, the Public Accounts Committee has observed that
this indicates the lack of earnestness on the part of Ministries/Departments concerned reflecting on the
injudicious formulation of budget estimates/utilisation of funds, where such savings could have
been significantly reduced, if not avoided altogether, by making realistic budgetary project tons by the
concerned Ministries/Departments.
3. In order, therefore, to avoid this recurring malady, all Ministries/Departments are advised that
existing mechanism of review, monitoring and control should be so geared as to make a
more careful formulation of plan/schemes having regard to ground realities and achievable targets and
also to make realistic assessment of funds. The monitoringmechanism to oversee flow of
expenditure under various schemes should also be lightened in such a way as to keep a monthly watch
over flow of expenditure. In case there is likelihood of any savings, corrective action should be taken
immediately in surrender the saving well in advance as required under Rule 69 of Genera! Financial
Rules.
(D.Swarup)
Joint Secretary to the Government of India
1, All Ministries/Departments as per standard mailing list.
2, All Secretaries to the Government of India.
3, All Financial Advisers Ministries/ Departments.
61
Annex-H
F.No.7(l)/B(D)/2006
Ministry of Finance
Department of Economic Affairs
{Budget Division)
New Delhi, 31st July, 2006.
Office Memorandum
Subject: Public Account Committee (14th Lok Sabha) -Recommendation in Para No. 14
contained in Report No 17- Large-scale Unspent provisions - regarding.
The undersigned is directed to refer to this Department's OM No.7(6)-B(R)/2001 dated 20th July,
2001 issued in the context of the Public Accounts Committee (13th Lok Sabha) in para 13.1 in their 16*
Report, taking adverse note of the large scale unspent provisions of Rs.44,231.22 crore in the Grants/
Appropriations operated by the Civil Ministries/Departments during the year 1996-97 and recommendation
thereon (copy enclosed). Further to that Report the PAC of 14th Lok Sabha has inter-alia recommended
in para 14 of 17th Report that the Ministry of Finance, being the nodal Ministry should impress upon all
the Ministries/Departments to make a thorough study of the cases where large scale (Rs.lOO crore or
more) unspent provisions have occurred and lay down appropriate guidelines for being followed by them
in this regard.
2, In this context, attention is invited to Department of Expenditure's OM No. F.No. 5(6)/L&C/2006
dated 1st June 2006 regarding updated Scheme of' Integrated Financial Adviser'. Para 9 (i) of the above
mentioned OM enjoins upon Financial Advisors with the assistance of CCAs/CAs the responsibility of
bringing in more analytical inputs" into the budget formulation process to ensure better inter-
se programme/priortization and allocation within budget ceilings based on expenditure profiles of each
programme, assessment of outcomes and current status of projects. Such analysis is envisaged to ensure
a more realistic and efficient deployment of resources, reduce the reliance on supplementaries and
help significantly control injudicious formulation of budget estimates/utilization of funds where
"large savings'/unspent provisions can be reduced if not altogether avoided. Further in order to efficiently
re-deploy the savings anticipated to occur in the financial year, the Financial Advisers are required to
comply with the provisions in Rule 56 of the General Financial Rules 2005 for surrendering the savings to
Government in time as per the dates prescribed by the Ministry of Finance.
3. It is expected that earlier instructions of this Ministry on the need for the individual Departments to
put in place effective mechanism for realistically assessing "their requirement of funds in a way that
would ward off the occurrence of unwarranted surrender of savings at a later date, may have
been implemented by Departments/Ministries concerned. The Public Accounts Committee" (PAC) in
Para 14 of the 17th Report relating to Union Government Appropriation Accounts (Civil) 1996-97 has
observed that "large scale unspent provisions under Grants/Appropriations by the civil Ministries/
Departments have become an almost recurring feature and the position is still to improve. The Committee
are inclined to conclude that the concerned Ministries/Departments have not made any serious attempts
to apply effective corrective measures in accordance with the Committee's recommendations". Therefore,
in compliance with the recommendation made by the PAC in this regard, the Financial Advisers are
requested to carry out a thorough study of the cases/schemes where large-scale unspent provisions
have occurred and take the following appropriate action so as to avoid recurrence of large-scale unspent
provisions in their respective Demands for Grants:
(i) Budget Estimates and Revised Estimates shall be prepared with reference to the measurable/
monitorable commitments made in the Outcome Budget and fiscal discipline enforced in
implementation of programmes/projects to ensure 'value for money';
62
(ii) Ministries/Departments may)' review the expenditure profile of each major schemes/
programmes at regular intervals and apply the result of such analysis at the time of initial
budget formulation so that a more realistic estimation of expenditure is made;
(iii) Ministries/Departments may, after carrying out such review, intimate this Ministry at the time
of finalization of Revised Estimates of the current year the possible savings in their Grant for
re-deployment of resources to other priority sectors;
(iv) In case any savings are identified even after finalization of Revised Estimates of the year,"
surrender of such savings may be intimated to this Ministry immediately;
4, All Ministries/Departments are requested to note the above instructions for strict compliance.
( L.
M. Vas)
Joint Secretary (Budget)
To,
1. All the Ministries/Departments (as per the standard list).
2. All Secretaries to the Government of India.
3. Financial Advisers of the all Ministries/Departments.
Copy also to:
(i) All Under Secretaries/Deputy Directors in the Budget Division.
(ii) All Section Officers in Budget Division.
63
Annex-I
F. No.15(4)/B(D)/2003
Ministry of Finance
Department of Economic Affairs
(Budget Division)
New Delhi, the 9th July 2003.
OFFICE MEMORANDUM
Subject : Opening of detailed head "Information Technology" under six level heads
classification in Detailed Demands for Grants of the Ministries/Departments.
In pursuance of the recommendation of High Powered Committee for improving administrative
efficiency for earmarking an amount exceeding 2-3 per cent of Ministries/Departments' budget for initiatives
relating to furthering the use of Information Technology, including training, acquisition of hardware, software
as well as development "and maintenance of software etc., Planning Commission had vide their D.O. No.
H-11016/32/97-PC dated 24.4.1998 and D.O. No. N-11016/8/2000-PC dated 23.10.2000 directed all
Ministries/Departments to locate the required amount for information Technology. Ministry of Finance,
Department of Expenditure had also issued a circular F.No. 10/3/E.Coord/99 dated 9.11.1999 reiterating
the same, with the specific instructions to ail Financial Advisers that a separate budget head be indicated
for the purpose.
2. At present no specific object head for booking of expenditure for "Information
Technology" exists in DFPRs. To ensure common standardization of heads of
classification and to facilitate the monitoring of expenditure incurred by various
Ministries/Departments, on "information Technology", it has been decided in
consultation with Controller General of Accounts and Department of Expenditure, to
place "Information Technology" at `detailed head 1 level at the fifth level of classification
in Detailed Demands for Grants. A standard computer code, i.e. "99" has been allotted
against "information Technology" to serve the purpose of consolidating the
expenditure incurred by a Ministry/Department on the same.
3. This issues with the approval of Additional Secretary(Budget).
Deputy Secfetary to the Govt. of India
TO
1. All Financial Advisers of Ministries/Departments.
2. Chief Controller of Accounts of Ministries and Departments.
3. Comptroller & Auditor General of India, New Delhi.
4. Controller General of Accounts, New Delhi.
5. Director of Audit, Central Revenues, New Delhi.
64
Annex-J(I)
F. No.21(1)/-PD/2005
Government of India
Ministry of Finance
Department of Economic Affairs
(Budget Division)
Room No. 168A, North Block,
New Delhi, dated December 27, 2006
OFFICE MEMORANDUM
Subject : Cash management system in Central Government -- modified exchequer
control based expenditure management and restrictions on expenditure during
the last quarter of the financial year.
The undersigned is directed to refer to Office Memorandum of even number dated January 10,
2006 regarding introduction of exchequer control based expenditure with effect from April 1, 2006.
2. Based on the working of the scheme, it has been decided to expand and modify
the Scheme as detailed below.
3. The Modified Cash Management System seeks to achieve, inter alia, the
following objectives -
(i) Obtain greater evenness in the budgeted expenditure within the financial year, especially in
respect of items entailing large sums of advance releases and transfers to corpus
funds.
(ii) Reduce rush of expenditure during the last quarter, especially the last month of the financial
year.
(iii) Reduce tendency of parking of funds.
(iv) Effectively monitor the expenditure pattern.
(v) Better planning of Indicative Market Borrowing Calendar of the Central Government.
4. The Scheme shall apply in respect of 23 Demand for Grants listed in Annex I,
including 9 to which the Scheme is being extended with effect from financial year 2007-08.
5. Financial Advisor would be responsible for the implementation of the modified
expenditure management system. He/she may nominate a nodal officer for the purpose.
6. In respect of each Demand for Grant, Monthly Expenditure Plan (separately for
Plan and Non-Plan Expenditure) [MEP] would be worked out and included as an annex
to the Detailed Demand for Grant in respect of the said Demand for Grant. Suggested
format is at Annex-II.
7. MEP would form the basis of Quarterly Expenditure Allocations [QEA]. The
Department/Ministries concerned may not issue cheques beyond the Quarterly
Expenditure Allocation [which would be equal to the sum of provisions under Monthly
Expenditure Plan], without prior consent of Ministry of Finance [Cash Management Cell,
Budget Division].
8. The MEP may be finalized taking into account the following -
(a) MEP for the month of March may not exceed 15 per cent of the budgeted
provision [Budget Estimate];
65
(b) MEP for the months of January-March may be so fixed that the QEA for the
last quarter may not exceed 33 per cent of the budgeted provision; and
(c) The extant guidelines of Ministry of Finance, Department of Expenditure,
including D.O.No.7(3)/2006/E.Coord, dated December 21, 2006.
9. The exchequer control would apply cumulatively at the Demand for Grants level
only, i.e. inter se variations between months within a quarter, between plan and non-plan
and between schemes would be permissible, subject to statutory restrictions and extant
guidelines.
10. Savings, if any, incurred under the Quarterly Expenditure Allocations would not
be available for automatic carry forward to the next quarter. The Department/Ministry
may, however, approach Ministry of Finance for revalidation of such savings through
modification in the Monthly Expenditure Plan and thereby Quarterly Expenditure
Allocation. Spill over in respect of Monthly Expenditure Plan, not inconsistent with
Quarterly Expenditure Allocation would not require prior revalidation from
Ministry of Finance but may be included in the quarterly modification.
11 Ministry of Finance would consider such requests for revalidation within a period
of 15 days of receipt of such request, failing which the request for revalidation would be
deemed to have been granted.
12 The Monthly Expenditure Plan and Quarterly Expenditure Allocations pertaining
to the 4 th .quarter of the financial year would be subsumed in the finalization of Revised
Estimate for the financial year.
13 The Monthly Expenditure Plan and Quarterly Expenditure Allocations may be
made in gross terms.
14 In addition to the above, it is advised that even in respect of Demand for Grants
not covered by the modified exchequer management system, the expenditure in the last
quarter of the financial year may not exceed 33 per cent of the Budget allocation for the
Demand for Grants. However, in the event of Revised Estimates being fixed lower than
the Budget Estimate, actual expenditure may be kept within the Revised Estimate.
It is clarified that the above provision shall apply in the current financial year as well.
15 This Office Memorandum supersedes the Office Memorandum of even number
dated January 10, 2006.
16 Receipt of this Office Memorandum may kindly be acknowledged.
(V.S.Chauhan)
OSD (Budget)
E mail phauhan(a),nic.in
To
1. All Financial Advisors.
2. Principal Director, O/o Comptroller and Auditor General of India.
3. Joint Controller General of Accounts.
4. All Directors/OSD/ABO/US/DD/Section Officers in Budget Division.
5. NIC, Ministry of Finance.
66
Annex -I
SI.No. Demand No Name of the Ministry/Department
3. 1 Department of Agriculture and Cooperation
2. 2 Department of Agricultural Research and Education
3. 8 Department of Fertilisers
4. 11 Department of Commerce
5. 14 Department of Telecommunications
6. 18 Department of Food and Public Distribution
7. 31 Ministry of External Affairs
8. 32 Department of Economic Affairs
9. 41 Indian Audit and Accounts Department
10. 42 Department of Revenue
11. 43 Direct Taxes
12. 44 Indirect Taxes
13. 47 Department of Health & Family Welfare
14. 57 Department of School Education and Literacy
15. 58 Department of Higher Education
16. 68 Ministry of Panchayati Raj
17. 71 Ministry of Petroleum and Natural Gas
18. 73 Ministry of Power
19. 79 Department of Rural Development
20. 86 Department of Road Transport and Highways
21. 92 Ministry of Textiles
22. 100 Department of Urban Development
23. 104 Ministry of Women & Child Development
67
Annex-II
Financial Year
Month Plan Non Plan Total Cumulative - Total
April
May
June
July
August
September
October
November
December
January
February
March
Total
68
D.O.No.7(3)/2006/E.Coord
ºÉÉÊSÉ´É
´ªÉªÉ ÉÊ´É£ÉÉMÉ
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£ÉÉ®iÉ ºÉ®BÉEÉ®
SECRETARY
DEPARTMENT OF EXPENDITURE
MINISTRY OF FINANCE
bÉ. ºÉÆVÉÉÒ´É ÉÊàÉgÉ GOVERNMENT OF INDIA
Dr. Sanjiv Misra xÉ<Ç ÉÊnããÉÉÒ /New Delhi
Tel. : 23092929
23092663
Fax : 23092546
December 21, 2006.
Dear Secretary,
I write to highlight some of the important initiatives taken for improvement in
public expenditure management and also to share the concerns and priorities that fie
ahead in this direction.
o Revised Charter for Financial Advisers and (Chief) Controllers of Accounts was
issued vide OM no. 5(6)/L&C/2006 dated June 1. 2006 with a view to redefine their
role, responsibilities and accountability, authority and facilitate capacity-building.
Q Economy instructions were issued vide No. 7(3) /2006 / E-Coord dt July 22,
2006, followed by suppiementaries /clarifications vide OM No. 7(3) /2006 / E-Coord
dated August 8. 2006: OM No. 23(2) /2006 / E-Coord dated August 18.2006. October
30. 2006 (Pt I, II & III) and OM No. 7(3) /2006 / E-Coord dt December 7. 2006.
o Manuals on `Works', `Consultancy' and `Goods' have been finalized and circulated
to all Ministries/Departments. (August 31, 2006 and November 7, 2006)
o The Finance Secretary impressed upon the need of strengthening Internal Audit
in the Ministries/Departments, vide his D.O letter no. 3(ll)/06 (L&C) dated September
4. 2006 and the C&AG of India was requested to constitute a Task Force to benchmark
the status of internal audit and suggest roadmap of reforms. The report of the Task
Force has recently been received.
o Revised guidelines were issued for preparation of Outcome Budget 2007-08
vide OM no. F. No.2(l)Pers/E-Coord/OB/2005 dated December 12. 2006 merging the
performance budget and the outcome budget into a single document; requiring the
Ministries to link release of funds with progress in achieving monitorable physical
progress and putting in place formal monitoring mechanisms to monitor progress against
commitments made in the Outcome Budget.
2. During pre-Budget meetings, the need of observance of 33% ceiling on
expenditure during the last quarter; reduction in unspent balances and outstanding
utilization certificates; and observance of conditionalities, rules and procedures in
incurring expenditure has been repeatedly emphasized. While the follow up action on
the above will continue, it is felt that the following initiatives should be taken at the
earliest.
69
3. Further modernization of financial management system should be given a high
priority, considering the increased level of public expenditure in a decentralized manner.
The Financial Advisers should pro-actively review the status of e- banking and e-
procurement in the respective Ministries/Departments and apprise us on the achievements
thereon.
4. Sound expenditure management begins with control and monitoring of commitments
to expenditures. Ministries/Departments may consider putting reporting
systems in place to give the Secretary a regular feedback on build-up of commitments
such as the following: (We look forward to specific suggestions in other areas-where
formal systems of commitment tracking may be introduced.)
(i) Unpaid bills for goods/services received.
(ii) Un-discharged liability under contracts that prevents space for taking up new activities,
(iii) Carry forward liability of funds requirements to complete on-going works that would be a
priority charge on future budgets and would reduce the scope of undertaking new projects.
5. Avoidance of rush of expenditure towards the end of the financial year continues to
be an area of concern. Presently, not more than one-third of the Budget Estimates may be
spent in the last quarter of the financial year. It is considered necessary to fine tune this
further for controlling expenditure in the last month of the year. Accordingly, it is being
stipulated that during the month of March, the expenditure should be limited to 15%
of the Budget Estimates. Detailed instructions are being issued by the Budget Division.
All the Ministries/Departments would be required to adhere to these guidelines.
6. It is necessary to ensure that as far as practicable the cheques issued in a financial
year are encashed within the financial year. Further, all cheques / bank drafts should be
delivered to the payees or dispatched on or before 31 st March. Exact measures to be taken
may be decided locally. These may include a combination of (a) surrender of
chequebooks; (b) certified reports to be given to higher authorities by 31 st March on last
cheque/draft issuedydispatched/delivered; and (c) a ban on issue of cheques on 31 st March.
It is expected that use of cheques should in any case decline, with increasing resort to
electronic transfer of funds to payees. The Ministries/Departments are advised to review
their payment systems with these considerations in mind and have appropriate internal
checks in place.
7. It is also considered desirable that in the last month of the year, payments
may be made only for the goods and services actually procured and for reimbursement
of expenditure already incurred. Hence, no amount should be released in advance (in the last
month) with the exception of the following:
(i) Advance payments to contractors under terms of duly executed contracts as the Government
would not renege on its legal, contractual obligations,
(ii) Any loans or advances to Government servants etc. or private individuals as a measure of
relief and rehabilitation as per service conditions or on compassionate grounds.
(iii) Any other exceptional case with the approval of the Financial Adviser. However, a list of such
cases may be sent by the FA to the Department of Expenditure by 30th April for information.
70
8. Considering substantial improvement in the ways and means position of the~States
and the pressing need to reduce the prevalence of unspent balances, regular recipients of
Ce ntr al bud geta ry sup por t m ay be enc oura ged to sw itc h o ver to cl aimi ng f re que nt
reimbu rsement. To assist t hem, a. ro lling adva nce may be initially given. W e would
liberally support pilot projects and selected schemes for coverage under such
reimbursement-based financing system.
9. It has been observed that with convergence and consolidation of Government
intervention into major programmes, budget outlays for these have increased substantially.
However, the schemes guidelines and practices regarding release of funds have not been
modified to allow for more staggered releases. This results in uneven f low and front-
loading of expenditures. Ministries/Departments should review existing arrangements in
this regard and ensure that wherever schemes entail advance releases, and budget
allocations are large, such advances should appropriately be released in at least four
installments during the year subject also to f ulfillment of the conditionalities attached
to th e f urth er rel eas e o f s uch f un ds. Th is nor m w ill be app lic abl e w ith eff ect f r om
2007-08. Particular attention is invited to stipulations contained in the ` Outcome Budget
circular ' (OM no. ' F. No.2 (l)Pers/E-Coord /OB/2005 date d December 12 , 2006)
requiring the Ministries to link release of funds with progress in achieving monitorable
physical progress against commitments made in the Outcome Budget.
Yours sincerely,
(Sanjiv Misra)
All Secretaries.
Copy to :
All Financial Advisers.
AH Chief Controllers of Accounts/Controller of Accounts
(S.C Pandey)
Officer on Special Duty
(Policy & Coordination)
2309-3457
71
Annex-J(II)
No.21(1)-B(PD)/2005
Ministry of Finance
Department of Economic Affairs
Budget Division
[Cash Management Cellj
Room No.263-B, North Block,
New Delhi dated 2nd Nov., 2011.
Office Memorandum
Sub: Cash Management System in the Central Government - modified exchequer control based
expenditure management and restrictions on expenditure during the last quarter of the
financial year.
The undersigned is directed to refer to this Division's O.M. of even number dated December
27, 2006 on the subject cited above.
2. Based on the recommendations of Fourteenth Report of Second Administrative Reforms
Commission (ARC) titled `Strengthening Financial Management System, accepted by the Group of
Ministers (GoM), it has been decided to extend aforesaid system to another 23 Demands for Grants
(listed in Annexure-I) from the financial year 2012-13 i.e. w.e.f. 1.4.2012. This will be in addition to the 23
Demands for Grants already covered under the system (Annexure-II).
3. The Financial Advisor would be responsible for the implementation of the modified expenditure
management system. He/She may nominate a nodal officer for the purpose.
4. In respect of each Demands for Grants, Monthly Expenditure Plan (separately for Plan and
Non-Plan Expenditure) [MEP] would be worked out and included as an annex to the Detailed Demands
for Grants in respect of the said Demands for Grants. Suggested format is at Annexure-III.
5. The required information relating to actual may kindly be emailed to this Ministry every month
[sopd-dea@nic.in]. It may also be ensured that this information is sent to this Ministry, i n the enclosed
proforma by 15th of every month.
6. The guidelines mentioned in the aforesaid O.M. dated December 27,2006 remained unchanged
(Annexure-IV).
Encl: As above.
(Brajendra Navnit )
Deputy Secretary to the Govt. of India
Tel. No. 011-23092744
To
1. All Financial Advisors.
2. Principal Director, 0/o the Comptroller and Auditor General of India.
3. Joint Controller General of Accounts.
4. All Directors/OSD/DS/US/Section Officers in Budget Division.
5. NIC. Ministry of Finance. For up-loading on website.
72
Annexure-I
Proposed list of Demands for Grants for inclusion in Modified Cash Management System w.e.f. 2012-13
(1st April, 2012).
Sl. No. Demand No. Name of the Ministry/Department
1. 4 Department of Atomic Energy
2. 13 Department of Post
3. 15 Department of Information Technology
4. 22 Defence Services - Army
5. 23 Defence Services - Navy
6. 24 Defence Services - Air Force
7. 26 Defence Services - Research and Development
8. 27 Capital Outlay on Defence Services
9. 30 Ministry of Environment and Forest
10. 33 Department of Financial Services
11. 35 Transfers to State and Union Territory Governments
12. 52 Ministry of Home Affairs
13. 54 Police
14. 60 Ministry of Information and Broadcasting
15. 61 Ministry of Labour and Employment
16. 65 Ministry of Micro, Small and Medium Enterprises
17. 67 Ministry of Minority Affairs
18. 84 Department of Drinking Water and Sanitation
19. 86 Department of Scientific and Industrial Research
20. 89 Ministry of Social Justice and Empowerment
21. 90 Department of Space
22. 95 Ministry of Tribal Affairs
23. Ministry of Railways
Annexure-II
List of Demands for Grants covered under Modified Cash Management System w.e.f. 2007-08 (1st April,
2007)
Sl. No. Demand No. Name of the Ministry/Department
1. 1 D/o Agriculture & Coop.
2. 2 D/o Agriculture Research & Education
3. 7 D/o Fertilizers
4. 11 D/o Commerce
5. 14 D/o Telecommunications
6. 17 D/o Food & Pub. Distbn.
7. 31 M/o External Affairs
8. 32 D/o Economic Affairs
9. 40 Indian, Audit & Accounts Department
10. 41 D/o Revenue
11. 42 Direct Taxes
12. 43 Indirect Taxes
13. 46 D/o Health & Family Welfare
14. 58 D/o School Education & Literacy
15. 59 D/o Higher Education
16. 70 M/o Panchayati Raj
17. 73 M/o Petroleum and Natural Gas
18. 75 M/o Power
19. 81 D/o Road Transport and Highways
20. 82 D/o Rural Development
21. 93 M/o Textiles
22. 101 M/o Urban Development
23. 105 M/o Women & Child Development
73
Annex-J(III)
F. No.21(1 )/-PD/2005 - Vol.II
Ministry of Finance
Department of Economic Affairs
Budget Division
(Cash Management Cell)
Room No. 263-B. North Block,
New Delhi, dated July 30.2012.
OFFICE MEMORANDUM
Sub: Cash management system in Central Government - modified exchequer control based
expenditure management and restrictions on expenditure during the last "quarter of the
financial year - reg.
The undersigned is directed to refer to Office Memorandum of even number dated January
10, 2006 regarding introduction of exchequer control based expenditure with effect from April 1, 2006
and November 2, 2011 further extending it to 46 Demand for Grants.
2. Based on the recommendation of 51st Report of the Standing Committee of Finance on
Demand for Grants (2012-2013) of Ministry of Finance, it has been decided that henceforth, all the
Demand for Grants irrespective of whether they are covered under the Cash Managemem System or
not, are required to prepare and send their Monthly Expenditure Plan (MEP) and Quarterly
Expenditure Allocations (QEA) to the Cash Management Cell for better monitoring and
compliance of the guidelines of the Ministry of Finance regarding the expenditure management.
3. The Financial Advisor would be responsible for furnishing the requisite information to the
Cash Management Cell. A nodal officer may be nominated for the purpose as all the Demand for
Grants are likely to be covered under the Cash Management System with in due course.
4. In respect of each Demand for Grants. Monthly Expenditure Plan (separately for Plan and
Non-Plan Expenditure) (MEP) would be worked out and included as an annex to Detailed Demands for
Grants in respect of the said Demands for Grants. Suggested format is at Annexure-I.
5. The required infonnation relating to actual may kindly be emailed at cashmgtsystem-dea@nic.in
every month. It may also be ensured that this information is sent to this Ministry in the enclosed
proforma by 15th of every month.
6. The guidelines mentioned in the OM of even No. dated December 27. 2006 would remain
unchanged and may be followed in preparation of the MEP &QEA (Annexure-II).
(Pankaj Sharma)
Deputy Secretary to the Govt. of lndia
To
1. All Financial Advisors.
2. Principal Director, 0/o Comptroller and Auditor General of India.
3. Joint Controller General of Accounts.
4. All Directors/OSD/ ABO/US/DO/Section Officers in Budget Division .
5. NIC, Ministry of Finance.
74
Annex-K
F. No.7(3)/E. Coord./2006
Ministry of Finance
Department of Expenditure
Policy & Coordination Wing
New Delhi, the 8th August 2006.
OFFICE MEMORANDUM
Subject : Expenditure Management - ensuring even flow of expenditure and
observance of conditions for release of funds
3. Attention is invited to paragraphs 14-16 of This Department's OM no. F.. No.7(2)/E.
Coord./2005 dt November 23, 2005 and Paragraph 4 of the OM no.7(3)/E. Coord./2006 dated July
22, 2006 regarding oobservance of discipline in release of funds.
4. After a review of pace of expenditure, it has been decided to implement the above as foliows:-
a) As already prescribed, no further releases be made until all the utilization certificates, which
have fallen due to the concerned Ministry/Department, have been received,
b) The existing guidelines providing for releases of funds to States under certain schemes
in two instalments may be reviewed immediately. The second instalment amount could be
further sub-divided according to the seasonally of the programme, and, of course, subject to
the furnishing of utilization certification.
c) The unspent balances available with the States and implementing agencies must be taken
into account before further releases are made.
d) No further transfers be made to a Reserve Fund until unspent balances in the Fund have
been utilized.
e) The sanction for payment must clearly specify either that the payee has no utilization
certificates as due for rendition under the Rules under any scheme of the
Ministry/Department, or that the payment has been authorized by D/o Expenditure.
f) For any deviation from the above, the case should be referred to the D/o Expenditure.
g) The Chief Controller of Accounts must ensure compliance to the above as part of pre-
payment scrutiny.
h) A report on cases of deviations may be included in the quarterly report to be sent by the
Financial Advisers, as contemplated in paragraph 6 of the OM no. 7(3)/E. Coord./2006 dated
July 22, 2006.
(Dr.S.C. Pandey)
Officer on Special Duty
(Policy & Co-ordination)
2309-3457
All Financial Advisers
Ail Chief Controllers of Accounts/Controllers of Accounts
Copy for information to;-.
PS to Finance Minister/Finance Secretary/Controller General of Accounts
75
Annex-L
NO.F.12[20]-B [SD]/2002
MINISTRY OF FINANCE
DEPARTMENT OF ECONOMIC AFFAIRS
[BUDGET DIVISION]
Office Memorandum
New Delhi,.the 16* October, 2003
Subject:- Government Guarantees - Preparation of Database.
The enactment of the Fisca] Responsibility & Budget Management Act, 2003 has re-emphasised
the need for effecting measures towards fiscal adjustment and consolidation together with the need
for greater transparency in the fiscal process. The C&AG of India has also established the Government
Accounting Standards Advisory Board (GASAE) for the Union and the States with a view to establishing
and improving standards of governmental accounting and financial reporting and enhance
accountability mechanism. As part of the effort of the government to address a range of fiscal issues
as also to provide uniform and complete disclosure it has been decided to review the existing reporting
methodology with regard to government guarantees.
2. It is accordingly requested that in order to create a database, information in the enclosed
proforma (Annexure-IT) may be furnished to this Ministry in respect of the cases, under your Ministry.
The information may be furnished after, thoroughly scrutinising each case and with the approval of
the Financial Advisor so that correctness of the information furnished is ensured.
3. It would be seen that the proforma enclosed, inter alia, provides for 'classification
of the guarantees in terms of class and sectors vide Col. 7 and 8. Class and sectors have
been listed in Annexure I for guidance and ready reference. While filling the proforma
the sectors to which guarantee is provided may be indicated in full. In case of the class
only the legend as indicated against each class may be used. %
4. It is further requested that the information may be furnished immediately in the
first instance and thereafter the information may be furnished quarterly as is the normal
practice. In cases of guarantees where the data undergoes a change from the previous
quarter, the same may be suitably highlighted in the forwarding letter.
Deputy Secretary(Budget)
To
All Financial Advisor and Controller Aid Accounts & Audit.
Copy to:-
1. All Director & Dy. Secretaries, Budget Division.
2. All Under Secretarjes/Dy. Director, Budget Division.
76
Proforma -I
GUARANTEE- CLASS
i. Guarantees given to the RBI, other banks and industrial
and financial institutions for repayment of principal and
payment of interest, cash credit facility, financing seasonal [A]
agricultural operations and/or for providing working capital
to companies, corporations and cooperative societies and banks;
ii. Guarantees given for repayment of share capital, payment
of minimum annual dividend and repayment of bonds/loans, [B]
debentures issued/raised by the statutory corporations and
financial institutions;
iii. Guarantees given in pursuance of agreements entered into
by the Government of India with international financial
institutions, foreign lending agencies, foreign governments [C]
contractors, supplier, consultants, etc., towards repayment of
principal , of interest/Commitmerit charges on loans, etc.,
and/ or for payment against supplies of material and equipment;
iv. Counter-guarantees to banks in consideration of the banks
Having issued letters of credit/authority to foreign suppliers [D]
for supplies made/services rendered ;
v. Guarantees given to Railways/State Electricity Boards
and other entities for due and punctual Payment of dues [E]
by companies/Corporation.
vi. Performance guarantees given for fulfilment of contracts/ [F]
projects awarded to Indian companies in foreign countries;
vii. Performance guarantees given for fulfilment of contracts/
projects awarded lo foreign companies in foreign countries. [G]
viii. Any others [H]
GUARANTEE - SECTORS
i. Power
ii. Cooperative
iii. Irrigation
iv. Roads & Transport;
V. Urban Development & Housing
vi. Other Infrastructure;
vii. Any other.
Proforma -II
PROFORMA FOR CREATING/UPDATING DATABASE FOR THE GOVERNMENT GUARANTEES
Name of Ministry / Department Report for the Quarter ending____________
[`crore]
SI. No .Beneficiary Loan Authority for Period of validity Purpose of Class Sector Details of Details of
{Name of the PSU Holder/ Guarantee [MOF ID No. & Loan Reschedule Securities
etc in whose Eintity [MOF approval date through which pledged
favour guarantees giving Loan No. & Date] the guarantee was
is given] last extended]
1 2 3 4 5 6 7 8 9 10
77
Amount Extent of Additions Deletions Invoked Outstanding Rate of Guarantee Fee/ Other
of Loan Guarantee Principal, Guarantee Fee/ Commission conditions &
Interest etc Commission compliance
at the end of
the period
Total Discharged Not Receivable Received
discharged
Interest
Principal
11 12 13 14 15 16 17 18 19 20 21 22 23
78
Annex-M
F.No.F7(3)-B(D)/2O03
Ministry of Finance.
(Budget Division)
New Delhi, the 26th April, 2005
OFFICE MEMORANDUM
Subject: Preparation of Asset Register, as required under the Fiscal Responsibility and Budget
Management Rules, 2004
1. As the Ministries of Agriculture etc. are aware, an Asset Register is required to be maintained in
prescribed format under the FISCAL Responsibility and Budget Management Rules, 2004 in
order that appropriate disclosure about the position of assets may be made in the Budget 2006-07
onwards . The format of the disclosure statement is enclosed for ready reference. It is requested
that necessary action may please be taken to prepare the asset register showing the status as on
31 March, 2005. The following clarifications may please be noted to facilitate this task
The Asset Register is required to be prepared only in respect of assets owned by the Central
Government. This would by implication exclude the assets belonging to autonomous bodies
and public sector undertakings even though the assets were created with the financing support
provided by the central government by way of grants-in-aid.
The financing by way of loans end equity investment will, however, be shown the financial
AS
assets of the Central government for which detailed accounts are being maintained by
the concerned Accounts Officers.
The exercise to prepare the Asset Register is expected to be completed in-house, without
hiring any outside professionals because the information as to be compiled based on the book
value of assets that should be available in the accounts and departmental records. No
assessment of current market value is required to be done. Similarly, no adjustment need
necessarily be done for depreciation of assets.
The Departmental Estates Officers may provide the information in respect of government lands
and buildings under their charge. In respect of such government lands and buildings where the
Estates management is not directly, being handled by the particular Ministry/Department, the
information to complete the asset register will be centrally collected from the Central Public
Works Department. CPWD may send the information to concerned Ministries/Departments
for cross checking and verification before finalization and intimation to us.
It would be desirable to have an exhaustive inventory of assets with full reconciliation of physical
balances with the financial accounts as early as possible. However, pending full reconciliation ,
it would be helpful if initially the opening balances, say as on 1st April, 2004 or before as
administrative expedient, are taken from financial records and subsequent acquisition/disposals
of assets are fully accounted for both physically and financially.
2. It may be helpful to utilize this exercise as an opportunity to have a proper stock-taking of departmental
assets and to keep suitable explanatory remarks on the present state of the economic life of asset, its
current usage, potential for better alternative uses, disposal options so that there is improved asset
management by drawing attention to optimum utilization, maintenance and accounting of assets.
(S. C. Pandey)
Officer on Special Duty (FRBM)
Tel: 2309-3457
Financial Advisers
79
Form D - 4
[See rule 6 ]
ASSET REGISTER
Assets at the Assets acquired Cumulative total of
beginning of the during the assets at the end
reporting year reporting year of the reporting year
Cost {Rs.cr) Cost {Rs.cr} Cost (Rs.cr)
Physical assets:
Land
Building
Office
Residential
Roads
Bridges
Irrigation Projects
Power projects
Other capital projects
Machinery & Equipment
Office Equipment
Vehicles
Total
Assets at the Assets acquired Cumulative total of
beginning of the during the assets at the end
reporting year reporting year of the reporting year
Cost {Rs.cr) Cost {Rs.cr} Cost (Rs.cr )
Financial assets:
Equity Investment
Shares
Bonus shares
Loans and advances
Loans to State & UT Govts.
Loans to Foreign Govts.
Loans to companies
Loans to others
Other financial investments
:
Total
Notes:
1. Assets above the threshold value of Rupees two lakh only to be recorded.
2. This disclosure statement does not include assets of Cabinet Secretariat, Central Police
Organizations, Ministry of Defence, Departments of Space and Atomic Energy.
3. Reporting year refers to the second year preceding the year for which the annual
financial statement and demands for grants are presented.
80
Annex-N
MOST IMMEDIATE
BUDGET Ministry of Finance
Department of Economic Affairs
L.M. VAS North Block
Joint Secretary (Budget) New Delhi - 110001
D.O.F.No.2(43)-B(CDN)/2004 January 21, 2005
Dear Shri
At present, plan grants and loans to State and Union Territory Governments
provided through budget are being released under Major Heads 3601-Grants-in-aid to
State Governments, 3602-Grants-jn-aid to Union Territory Governments, 7601-Loans and
Advances to State Governments and 7602-Loans and Advances to Union Territory
Governments. In addition, plan funds are also being released under various Centra! and
Centrally Sponsored Schemes directly by certain Ministries/Departments to the State and
district-level autonomous bodies by debiting the functional heads of Account.
2. With a view to considering the utility and feasibility of adding another
statement in Expenditure Budget Volume 1 on `Direct transfers of Centra! Assistance
to States/District level Autonomous Bodies', information on the quantum of such
transfers was called from Ministries/Departments. The feedback received shows
that such transfers are a significant component of plan expenditure in the concerned
demands. Based on the feedback, it has been decided to include such a Statement
in the Expenditure Budget Volume 1 for 2005-2006.
3. Accordingly, you are requested to forward a statement as per the enclosed
format showing major head-wise plan allocations to be released directly to State and
district level autonomous bodies in 2005-2006. The Statement may be forwarded
along with the Plan SBEs 2005-2006. A `nil' statement may also be furnished if there
is no material information to provide. It may please be ensured that this statement is
invariably sent alonqwith the SBEs.
4. The receipt of this letter may kindly be acknowledged by return fax. .
With regards,
Yours Sincerely,
(L.M. Vas)
All Financial Advisers (Ministries/Departments)
Telephone No. Office : 23092804 Fax : 23094052
81
Enclosure to JS(B)'s D.O. No. F. 2(43}-B(CDN)/2004 dated 21.1.2005
Name of Ministry/Department
Direct transfers of Central Assistance to States/ District level Autonomous Bodies*
(Rs. Crore)
SI. No. Name of Scheme Major Head Allocation in BE 2005-2006
Sub/Grand
Total
*These could be societies/State PSUs/corporations owned/controlled by State
Governments.
82
Annex - O
IMMEDIATE
No.F.1 (23)-B (AC)/2005
Government of India
Ministry of Finance
Department of Economic Affairs
(Budget Division)
New Delhi, the 25th May, 2006.
OFFICE MEMORANDUM
Subject: Revised Guidelines on Financial Limits to be observed in determining cases relating
to `New Service'/`New instrument of Service'.
In accordance with the commitment made in the Fiscal Policy Strategy Statement (Budget 2005-06)
under the mandate of the Fiscal Responsibility and Budget Management (FRBM) Legislation and in pursuance
of the approval of Public Accounts Committee (2005-2006) in the twenty-third report (Fourteenth Lok Sabha)
on the proposal for review of Financial Limits to be observed in determining the cases relating to `NEW
SERVICE'/`NEW INSTRUMENT OF SERVICE' for reappropriation of funds (Annex), which has the
concurrence of the C&AG, the following revised guidelines for re-appropriation of funds are hereby conveyed,
in modification of this Ministry's Office Memorandum No. F.7 (15)-B(RA)/82 dated 13th April, 1982.
2. Definition of the terms `New Service'/`New Instrument of Service' and its application:
(i) `New Service': As appearing in article 115(1)(a) of the Constitution of India, this has been held
as referring to expenditure arising out of a new policy decision, not brought to the notice of
Parliament earlier, including a new activity or a new form of investment.
(ii) `New Instrument of Service': Refers to relatively large expenditure arising out of important
expansion of an existing activity.
(iii) While using these terms and applying the financial limits as indicated in the Annex, it needs to
be noted that no expenditure can be incurred from the Consolidated Fund of India on a `New
Service'/'New Instrument of Service' without prior approval of Parliament through supplementary
demands for grants. Further, the determination of these financial limits will be with reference
to Primary Unit of Appropriation.
(iv) Where in an emergent case of `New Service'/`New Instrument of Service' it is not possible to
wait for prior approval of Parliament, the Contingency Fund of India can be drawn upon for
meeting the expenditure pending its authorisation by Parliament. Recourse to this arrangement
should normally be taken only when Parliament is not in session. Such advances are required
to be recouped to the Fund by obtaining a Supplementary Grant in the immediate next session
of Parliament. However, when Parliament is in session, a Supplementary Grant should
preferably be obtained before incurring any expenditure on a `New Service'/ `New Instrument
of Service'. That is to say, recourse to Contingency Fund of India should be taken only in
cases of extreme urgency; in such cases the following procedure recommended by the Sixth
Lok Sabha Committee on Papers Laid on the Table in their 4Ih Report should be observed:
"As far as possible, before such withdrawal is made, the concerned Minister may make a
statement on the floor of the Lok Sabha for information giving details of the amount and the
scheme for which the money is needed. In emergent cases, however, where it is not possible
to inform the Members in advance, the withdrawal may be made from the Contingency Fund
and soon thereafter a statement may be laid on the Table of the Lok Sabha for the information
of the Members".
It has been suggested by the Rajya Sabha Secretariat that the above procedure may also be
observed in Rajya Sabha.
83
3. Checks to be observed by the Ministries/Departments to ensure compliance of the provisions
of this Office Memorandum are as under:
(i) By Integrated Finance Division/Budget Unit: A specific certificate should be recorded in each
case involving augmentation of sanctioned provision on receipt of related proposals, to the
effect that the proposed augmentation attracts/does not attract financial limits of `New Service'/
`New Instrument of Service'.
(ii) By PAOs: Each expenditure sanction to be examined by PAOs from the `New Service'/ `New
Instrument of Service' angle keeping in view the financial limits indicated in the Annex.
(iii) Where any doubt arises about the application of financial limits of `New Service'/ `New Instrument
of Service', the PAO would seek decision from CCA/FA of appropriate jurisdiction.
4. Circumstances for obtaining Supplementary grants for expenditure qualifying as `New
Service'/ `New Instrument of Service' and the reporting procedure thereof are as follows:
(i) if sufficient savings are available within the same section of the relevant grants for meeting
additional expenditure to the extent mentioned in column 2 of the annex, re-appropriation can
be made, subject to report to Parliament,
(ii) The Report to Parliament should ordinarily be made through the ensuing batch of Supplementary
Demands for Grants, failing which by adding an Annex in the Detailed Demands of the Ministry/
Department for the ensuing year.
(iii) A suitable write-up of such cases where possible, may also be made in the Notes on Demands
for Grants of the Ministry/Department.
(iv) Mere depiction of augmented provisions in the Revised Estimates included in the Demands
for Grants will not be adequate to meet the requirement to incur expenditure. In cases where
the financial limits of `New Service'/ `New Instrument of Service' are attracted, approval of
Parliament may be obtained for incurring such expenditure through supplementary demands
for grants.
(v) The provisions in the `Vote on Account' are not intended to be used for expenditure on any `New
Service'. In cases of urgency, expenditure on a `New Service' during Vote on Account period
can, therefore, be incurred only by obtaining an advance from the Contingency Fund in the
manner recommended by the Sixth Lok Sabha Committee on the Papers Laid on the Table
already referred to in para 2(iv) of this OM. Such advances will be resumed to the Contingency
Fund on enactment of Appropriation Act in respect of expenditure for the whole year.
5. Exceptions:
(i) Having regard to the volume and nature of Government transactions, it is not possible to list
out all such cases which are not attracted by `New Service'/ `New Instrument of Service' limits.
Broadly, however, expenditure on normal activities of Government (such as normal
administrative expenditure - including that resulting from re-organization of Ministries/
Departments, holding of conferences, seminars, exhibitions, surveys, feasibility studies, etc.
assistance to foreign Governments, contributions to international bodies and fulfillment of
Government guarantee on its invocation) are not attracted by the limits of `New Service'/`New
Instrument of Service'.
(ii) Transfers to State and Union Territory Governments are also exempt from these limits provided
the scheme is not new.
(iii) Further, these limits are applicable only to expenditure which is subject to Vote of Parliament.
84
6. Doubtful cases:
In case of disagreement between the Integrated Finance Wing and Pay and Accounts Office, the
Ministry/ Department may send a self-contained communication to the Budget Division, Ministry of Finance
bringing out the specific point of doubt incorporating their Financial Adviser 's views thereon. The decision
taken by the Budget Division in the matter will be final.
7. Conclusion:
While agreeing to the revision of norms for re-appropriation of funds as annexed, the Public Accounts
Committee in its twenty-third report (Fourteenth Lok Sabha) has concluded by stating as under:
"The committee also expects the Financial Advisors of the Ministries/Departments to ensure that
there is no violation in implementation of the said revised norms for re-appropriation of funds and any
slackness in complying with the said norms is strictly dealt with".
8. Hindi version will follow.
(Dakshita Das)
Director (Budget)
To,
1. All Ministries/Departments of the Government of India.
2. Financial Commissioner (Railways), Financial Adviser (DS), Member Finance (Telecom) and all
other Financial Advisers.
3. Finance Secretaries of Union Territory Administrations (Chandigarh, Andaman and Nicobar Islands,
Dadra and Nagar Haveli and Lakshadweep).
4. Controller General of Accounts, Controller General of Defence Accounts and Chief Controllers of
Accounts.
Copy forwarded for information to:
1. Lok Sabha Secretariat (PAC) Branch/Rajya Sabha Secretariat.
2. Comptroller and Auditor General of India and all Directors of Audit/Accountants General.
3. Finance Secretaries of all State and Union Territory Governments.
(Dakshita Das)
Director (Budget)
85
Annex to Ministry of Finance O.M. No. F.1(23)-B(AC)2005 dated 25.05.2006
Financial limits to be observed in determining the cases relating to
`NEW SERVICE/'NEW INSTRUMENT OF SERVICE'
Nature of transaction Limits upto which Limits beyond which prior
expenditure can be met by approval of Parliament is
reappropriation of savings in required for expenditure
a Grant subject to report to from the Consolidated Fund
Parliament
1 2 3
I. CAPITAL EXPENDITURE
A. Departmental Undertakings
(i) Setting up a new undertaking, or ... All cases
taking up a new activity by an
existing undertaking.
(ii) Additional investment in an existing Above Rs.2.50 crore but Above Rs. 5 crore
undertaking not exceeding Rs. 5 crore.
B. Public Sector Companies/Corporations
(i) Setting up of a new Company, or
splitting up of an existing Company,
or amalgamation of two or more All cases
Companies, or taking up a new activity
by an existing Company
(ii) Additional investment in/loans to an
existing company
(a) Where there is no Budget Provision Above Rs.50 lakhs but not Above Rs. 1 crore
exceeding Rs.1 crore
(b) Where Budget Provision exists for
investment and/or loans
Paid up capital of the Company
(i) Upto Rs. 50 crore 20% of appropriation Above 20% of appropriation
already voted or Rs.10 already voted or Rs.10
crore, whichever is less crore, which ever is less.
(ii) Above Rs.50 crore 20% of appropriation Above 20% of appropriation
already voted or Rs.20 already voted or Rs.20
crore, whichever is less crore, which ever is less.
C. All bodies or authorities within the administrative control/management of Central
Government or substantially financed by the Central Government.
Loans Upto 10% of the More than 10% over the
appropriation already voted appropriation already voted
or Rs.10 crore, whichever is by Parliament or Rs.10
less crore, whichever is less
Note: Where a lumpsum provision is made for providing `Loans' under a particular scheme, the details of substantial
apportionment (10% of lumpsum or Rs. 1 crore, whichever is higher) should be reported to Parliament, in the
case of lumpsum provision of loans to States, the State-wise distribution should be reported to Parliament.
86
Nature of transaction Limits upto which Limits beyond which prior
expenditure can be met by approval of Parliament is
reappropriation of savings in required for expenditure
a Grant subject to report to from the Consolidated Fund
Parliament
1 2 3
D. Expenditure on new Works (Land, Above Rs.50 lakhs but not Above Rs.2.5 crore or
Buildings and/or Machinery) exceeding Rs. 2.5 crore or above 10% of the
not exceeding 10% of the appropriation already
appropriation already voted, voted.
whichever is less.
II REVENUE EXPENDITURE
E. Grants-in-aid to any body or authority ... All cases
Note: Where a lumpsum provision is made for providing grants-in-aid under a particular scheme, the details of substantial
apportionment (10% of lumpsum or Rs. 1 crore, whichever is higher) should be reported to Parliament. In the
case of lumpsum provision of grants to States, the State-wise distribution should be reported to Parliament.
F. Subsidies
(i) New Cases ... Ail cases
(ii) Enhancement of provision in the existing Upto 10% of the More than 10% of the
appropriation appropriation already appropriation already
approved by the voted by Parliament or
Parliament or Rs.10 crore, Rs.10 crore, whichever is
whichever is less less
Payments against cess collections Limits as applicable to All cases
grants-in-aid to statutory or
public institutions will apply
New Commissions or Committees of Enquiry ... Above Rs.20 lakhs (total
expenditure)
G. Write off of Government loans Above Rs.50,000 but not Above Rs.1 lakh
exceeding Rs.1 lakh (individual cases)
(individual cases)
H. Other cases of Government expenditure Each case to be considered
on merits.
I. Posts The aforesaid limits, The aforesaid limits,
including those relating to including those relating to
Railways Works expenditure, will also Works expenditure, will
apply to these Departments also apply to these
Defence subject to considerations of Departments subject to
security in the case of considerations of security in
Defence the case of Defence
Services Estimates.
Note 1: For investment in Ordnance Factories, the limit of Rs.5 crore mentioned in item A (ii) will be applicable with
reference to investment in all the factories as a whole.
Note 2: Civil Works, which do not form part of any project of the departmental undertakings (Ordnance Factories)
should be treated as ordinary Defence works. As such, prior approval of Parliament will be necessary if the cost
of individual works exceeds Rs.2.5 crore and in cases where the individual works cost Rs.50 lakhs or more but
not exceeding Rs.2.5 crore, a report to Parliament will be required. A list of such works should, however, be
supplied to Director of Audit, Defence Services.
87
Annex-P
MOST IMMEDIATE
BUDGET
No.F.l(5)-B(AC)/2005
Ministry of Finance
Department of Economic Affairs
(Budget Division )
New Delhi.
12th October. 2006.
OFFICE MEMORANDUM
Subject: Decentralization of budget provisions in respect of `works
expenditure' from the Demands for Grants of Ministry of Urban Development
and reflecting them in the respective Demands for Grants of the Ministries/
Departments concerned.
Reference paragraph 3.1 6 of this Ministry's Budget Circular for 2007-2008 issued
under letter No.F.2(9)-B(D)/2006 dated 21.9.2006 regarding allocation of funds towards `works
expenditure' hitherto provided for centrally in the Demands for Grants of Ministry of Urban
Development,
2. The issue regarding shifting of the budget provision towards `works
expenditure' from the Demands for Grants of Ministry of Urban Development to that
of various Ministries/Departments concerned has been under examination of this
Ministry in consultation with Ministry of Urban Development, CPWD, Controller
General of Accounts, Planning Commission and concerned individual Ministries.
3. After due consultation, it has been decided to reflect the budget
provision on `works expenditure' (capital provision towards construction of
office/residential/non-residential building), hitherto provided for centrally in the
Demands for Grants of Ministry of Urban Development, in the respective Demands
for Grants of the following Ministries/Departments, who have formally concurred
with the same, with effect from BE 2007-2008, and applicable to the budget
provisions made under both Plan as well as Non Plan. The execution of capital works
will continue to be carried out by Central Public Works Department.
(i) Department of Economic Affairs
(ii) Ministry of Science and Technology
(iii) Department of Telecommunications
(iv) Ministry of Health and Family Welfare
(v) Ministry of Power
(vi) Ministry of Petroleum and Natural Gas
4. As far as revenue expenditure towards `maintenance, repairs and minor
works' of the Government building is concerned, the budget provisions will continue
to remain in the Demands for Grants of Ministry of Urban Development. The budget
provisions towards `works expenditure' (capital expenditure) of other
Ministries/Departments, who have not formally intimated their concurrence with the
new arrangement, to this Ministry, will continue to be reflected in the Demands for Grants of Ministry
of Urban Development.
88
5. Controller General of Accounts, Ministry of Finance, Department of
Expenditure will issue necessary accounting mechanism to be followed by those
Ministries and Departments listed in para 3 above, keeping in mind the revised
arrangement.
6. The Ministries/Departments listed in para 3 above are requested to take
necessary action for reflecting `works expenditure' (capital provision towards
construction under Plan and Non Plan) in their Statement of Budget Estimates for the
BE 2007-2008 and are also advised to put in place, well in advance, the required
systems and procedures in consultation with the Office of Director General (Works),
Central Public Works Department/Chief Controller of Accounts, Ministry of Urban
Development, in order to ensure smooth implementation of the new arrangement wilh
effect from 1.4.2007.
7. This issues with the approval of Finance Secretary.
(Dakshita Das)
Director (Budget
(a) The Controller General of Accounts, Ministry of Finance,
Department of Expenditure, Lok Nayak Bhawan, Khan Market, New Delhi - 110003
with reference to D.O. letter No.18(3)/2004/TA/659 dated 30.9.2005. It is
requested that necessary accounting instructions for the new arrangement may be
issued to these Ministries.
(b) FAs of Ministries/Departments mentioned at para 3 above.
(c) JS & FA, Ministry of Urban Development, Nirman Bhawan, New
Delhi. ,
(d) Shri U.S.Pant, Chief Controller of Accounts, Ministry of Urban
Development, Nirman Bhawan, New Delhi with reference to his
D.O. letter No.G.20017/6/2004-Bl. dated 24.8.2006.
(e) The Director General (Works), Central Public Works Department
with reference to letter dated 30th August, 2006.
(f) Shri Harish Chandra, Director(HUD), Planning Commission, HUD
Division, Yojana Bhawan, Sansad Marg, New Delhi,
(g) Director(AP)/Director(DD)/OSD(FRBM)/OSD(Budget)/ABO
(h) All USs/DDs/SOs/SAOs of Budget Division.
Under Secretary (Budget)
89
Annex-Q
No.7(2)/E.Coord/2013
Ministry of Finance
Department of Expenditure
New Delhi, the 18th September, 2013
OFFICE MEMORANDUM
Sub: Expenditure Management Economy Measures and Rationalization of Expenditure.
******
Ministry of Finance, Department of Expenditure has been issuing austerity instructions from time
to time with a view to containing non-developmental expenditure and releasing additional resources for
priority schemes. The last set of instructions was issued on 31st May 2012, 1st November 2012 and 14th
November 2012. Such measures are intended at promoting fiscal discipline, without restricting the
operational efficiency of the Government. In the context of the current fiscal situation, there is a need to
continue to rationalize expenditure and optimize available resources. With this objective, the following
measures for fiscal prudence and economy will come into immediate effect:-
2.1 Cut in Non-Plan expenditure:
For the year 2013-2014, every Ministry/Department shall effect a mandatory 10% cut in non-
Plan expenditure excluding interest payment, repayment of debt, Defence capital, salaries, pension
and the Finance Commission grants to the States. No re-appropriation of funds to augment the
Non-Plan heads of expenditure on which cuts have been imposed, shall be allowed during the
current fiscal year.
2.2 Seminars and Conferences:
(i) Utmost economy shall be observed in organizing conferences/ Seminars/workshops. Only such
conferences, workshops, seminars, etc. which are absolutely essential, should be held wherein
also a 10% cut on budgetary allocations shall be effected.
(ii) Holding of exhibitions/seminars/conferences abroad is strongly discouraged except in the case of
exhibitions for trade promotion.
(iii) There will be a ban on holding of meetings and conferences at five star hotels.
2.3 Purchase of vehicles:
Purchase of vehicles is banned until further orders, except against condemned vehicles.
2.4 Domestic and Foreign Travel:
(i) All officers are to travel in economy class only for domestic travel, except officers in the Apex
Scale who may travel in executive class. Officers may travel by entitled class for international
travel, however officers in Apex scale may travel only by business class. In all cases of air travel,
only the lowest fare air tickets of the entitled class are to be purchased/ procured. No companion
free ticket on domestic/ international travel is to be availed of. The existing instructions regarding
travel on Leave Travel Concession (LTC) would continue.
90
(ii) It would be the responsibility of the Secretary of each Ministry/Department to ensure that foreign
travel is restricted to most necessary and unavoidable official engagements based on functional
necessity, and that extant instructions are strictly followed.
(iii) Where travel is unavoidable, it will be ensured that officers of the appropriate level dealing with
the subject are sponsored instead of those at higher levels. The size of the delegation and the
duration of visit will be kept to the absolute minimum.
(iv) Proposals for participation in study tours, workshops/ conferences/ seminars/presentation of papers
abroad at Government cost will not be entertained except those that are fully funded by sponsoring
agencies.
(v) Travel expenditure (including FTE) should be so regulated as to ensure that each Ministry remains
within the allocated budget for the same. Re-appropriation proposals on this account would not
be approved.
2.5 Creation of Posts:
(i) There will be a total ban on creation of Plan and Non-Plan posts.
(ii) Posts that have remained vacant for more than a year are not to be revived except under very
rare and unavoidable circumstances and after seeking clearance of Department of Expenditure.
3. Observance of discipline in fiscal transfers to States, Public Sector Undertakings and
Autonomous Bodies at Central/State/Local level:
3.1 Release of Grant-in-aid shall be strictly as per provisions contained in GFRs and in Department
of Expenditure's OM No.7(1)/E.Coord/2012, dated 14.11.2012.
3.2 Ministries/Departments shall not transfer funds under any Plan schemes in relaxation of conditions
attached to such transfers (such as matching funding).
3.3 The State Governments are required to furnish monthly returns of Plan expenditure - Central,
Centrally Sponsored or State Plan - to respective Ministries/Departments along with a report on
amounts outstanding in their Public Account in respect of Central and Centrally Sponsored
Schemes. This requirement may be scrupulously enforced.
3.4 The Chief Controller of Accounts must ensure compliance with the above as part of pre-payment
scrutiny.
4. Balanced Pace of Expenditure:
4.1 As per extant instructions, not more than one-third (33%) of the Budget Estimates may be spent
in the last quarter of the financial year. Besides, the stipulation that during the month of March
the expenditure should be limited to 15% of the Budget Estimates is reiterated. It may be
emphasized here that the restriction of 33% and 15% expenditure ceiling is to be enforced both
scheme-wise as well as for the Demands for Grant as a whole, subject to RE ceilings. Ministries/
Departments which are covered by the Monthly Expenditure Plan (MEP) may ensure that the
MEP is followed strictly.
4.2 It is also considered desirable that in the last month of the year payments may be made only for
the goods and services actually procured and for reimbursement of expenditure already incurred.
Hence, no amount should be released in advance (in the last month) with the exception of the
following:
(i) Advance payments to contractors under terms of duly executed contracts so that
Government would not renege on its legal or contractual obligations.
(ii) Any loans or advances to Government servants etc. or private individuals as a measure of
relief and rehabilitation as per service conditions or on compassionate grounds.
(iii) Any other exceptional case with the approval of the Financial Advisor. However, a list of
such cases may be sent by the FA to the Department of Expenditure by 30th April of the
following year for information.
91
4.3 Rush of expenditure on procurement should be avoided during the last quarter of the fiscal year
and in particular the last month of the year so as to ensure that all procedures are complied with
and there is no infructuous or wasteful expenditure. FA's are advised to specially monitor this
aspect during their reviews.
5. No fresh financial commitments should be made on items which are not provided for in the
budget approved by Parliament.
6. The instructions would also be applicable to autonomous bodies.
7. Compliance
Secretaries of the Ministries/Departments being the Chief Accounting Authorities as per Rule 64
of GFR shall be fully charged with the responsibility of ensuring compliance of the measures
outlined above. Financial Advisors shall assist the respective Departments in securing compliance
with these measures and also submit an overall report to the Minister-in-Charge and to the
Ministry of Finance on a quarterly basis regarding various actions taken on these measures/
guidelines.
Finance Secretary
All Secretaries to the Government of lndia
Copy to:
I. Cabinet Secretary
2. Principal Secretary to the Prime Minister
3. Secretary, Planning Commission
4. All the Financial Advisors
92
Annex-R
No.M-12043/03/2013-PC
Planning Commission
(Plan Coordination and Management Division)
Yojana Bhavan, Sansad Marg,
New Delhi- 110001,
July 11, 2013
OFFICE MEMORANDUM
Subject: Restructuring of Centrally Sponsored Schemes in the 12th plan - approval of the
Cabinet
The undersigned is directed to inform that following proposals for restructuring the Centrally Sponsored
Schemes under the 12th Plan have been approved:
1. The existing CSS/ACA Schemes in the Twelfth Five-Year Plan have been re- structured into 66
Schemes, including Flagship Programmes. The list of 66 schemes approved by the Cabinet is enclosed
at Annex-I. It may be mentioned that in the current financial year, budgetary provision has been made for
137 CSS and 5 scheme based ACA schemes. The indicative mapping of these schemes into 66 CSS,
placed at Annex-IA has also been approved. The list of the CSS components which may be implemented
as Central sector schemes is at Annex-II.
2. In the 12th plan, no new CSS other than those which have been included in the list of 66 CSS would
be introduced. For the 66 CSS/ACA/Flagship schemes, implementing Ministries/Departments should
obtain scheme wise approval of the Competent Authority in case guidelines of the scheme are proposed
to be changed for implementation in the 12th plan. Where no specific guidelines are to be changed and
the schemes have been merged into Umbrella schemes, implementing Ministries/Departments may issue
instructions to that effect. It is further proposed that where introduction of an additional component within
an existing Umbrella scheme or modification of an `existing component is sought, the level of approval
would be determined by the extant financial delegation as if the said component is a stand- alone scheme.
3. If a new CSS is proposed to be introduced, they may ordinarily be considered only at the stage of
mid - term appraisal of the 12th Plan. In addition, such proposals may be first placed before the empowered
Inter-Ministerial Committee co-chaired by Secretary Planning Commission and Secretary Expenditure
and with representatives of the Administrative Ministry after consultation with State Governments.
4. Out of the 66 approved CSS, 17 would be implemented as Flagship Programmes as listed at Annexure
Ill.
5. At least 10% of the outlay of each CSS/ACA/Flagship Scheme would be kept as Flexi funds. In this
regard, Planning Commission would be issuing guidelines separately.
6. All Plan schemes under which Central Assistance is provided to the States are to be classified and
budgeted together as Central Assistance to State Plans with effect from 2014-15 {BE) onwards.
93
7. State specific guidelines for each CSS/ACA/Flagship scheme may be formulated for which an lnter-
Ministerial Committee under the Co-chairpersonship of the. Secretary {Planning Commission) and
Secretary (Department of Expenditure) with representative of the State Government concerned is to be
constituted. A notification forming the aforesaid Committee is being issued separately.
8. For each new CSS/ACA/Flagship scheme, at least 25% of funds may be contributed by the General
Category States and 10% fund by the Special Category State's including States of J&K, Himachal Pradesh
and Uttarakhand.
9. For all CSS/ACA schemes funds will be placed with the Administrative Ministries for transfer to the
States through the Consolidated Fund of the States concerned. This mode of transfer may be implemented
in a phased manner in BE 2014-2015.
10. These arrangements shall come into force for the remaining years of the Twelfth Five Year Plan.
(Rakesh Ranjan)
Adviser (PCMD & HUA)
Planning Commission
Tel.23096783
To
All Secretaries of Government of India (as per the list).
94
Annex-S
F. No. 2(26)/2014-E.II (A) (Part)
Government of India
Ministry of Finance
Department of Expenditure
*******
New Delhi, Dated 7th July, 2014
OFFICE MEMORANDUM
Subject : Re-appropriation proposals- adherence to the principles of financial propriety reg.
The Administrative Ministries/Departments, during the course of the Financial Year, seek
augmentation of budget allocation under the respective Object Heads/Primary Units of appropriation
to meet financial commitments in respect of the relevant heads of expenditure. While forwarding such
proposals, it needs to be ensured that they are in conformity/compliance with the provisions of GFRs
2005, DFPRs 1978, Economy instructions and austerity measures issued from time to time by
the concerned nodal ministries in this regard.
It has been observed that in some cases the Ministries or Departments seek augmentation of
funds after booking the expenditure under the relevant object heads. Incurring of expenditure in such case
in excess of allocations is in violation of basic guidelines on accounting and financial propriety. Seeking
augmentation at the end of the financial year leads to rush of expenditure in the closing months of the
Financial Year and is not in conformity with the extant instructions, particularly Rule 56 (3) of the GFRs,
2005 and needs to be critically viewed. The expenditure may be booked only after ensuring the
availability of funds under a particular head of account either by way of appropriation approved by
Parliament or by re-appropriation of funds with the approval of the Competent Authority. It may be
pointed out here that re-appropriation of funds should not be routinely done. In case any expenditure
attracts the New Service/New Instruments of Service as laid down in Budget Division's OM No. F.1(23)-
B(AC)/2005 dated the 25th May, 2006 and O.M. No. 1 (5)8 (AC)/2011 dated 21st May, 2012, prior approval
of Parliament is necessary in such cases. Apart from containing the expenditure within the primary unit
of appropriation as well as within over all ceilings of the Grant, compliant of the instructions on
restrictions on expenditure in the last quarter & month of the financial year may also be ensured. The
time limit stipulated for submission of re-appropriation proposals as indicated in this Ministry's D.O. No.
2(19).8 (SD)/2014 dated 5th March, 2014 in respect of the current year, may also be noted for strict
compliance.
... .. . 2/-
95
Accordingly, the Mlnistries/Departments besides ensuring the financial propriety while booking of
expenditure should also comply with the GFR, DFPR provisions and any general & special instructions
issued by this Ministry from time to time, including austerity/economy measures so issued. The re-
appropriation proposals should be processed accordingly.
(Ratan P . Watal)
Secretary (Exp)
1. Secretaries to the Government of India.
2. Financial Advisers of the Ministries/Departments.
3. CGA
Copy to :
1. PPS to JS (Budget). Ministry of Finance, North Block, New Delhi
2. PS to JS (Pers.), Department of Expenditure, North Block , New Delhi
3 E. II ( A ) Branch
96
Annex-T
No.F.1(5)-B(AC)/2011
Ministry of Finance
Department of Economic Affairs
( Budget Division )
...
New Delhi,
21.5.2012.
OFFICE MEMORANDUM
Subject: Clarification on the Financial Limits to be observed in determining cases relating to
'New Service'/'New Instrument of Service'.
The undersigned is directed to invite attention to this Ministry's O.M. issued vide letter
No.1(23)-B(AC)/2005 dated 2.5.5.2006, wherein the revised guidelines on financial limits to be
observed In determining cases relating to 'New Service' (NS) /'New Instrument of Service' (NIS) were
prescribed, and to state that there has been lack of clarity at Ministry/Department level while determining
the cases of NS/NIS on augmentation of funds under the object heads 'Grants-in-aid', 'Subsidies' and
'Major Works'. It is observed that Ministries/Departments, in some cases, have failed to obtain the prior
approval of Parliament through Supplementary Demands for Grants whenever funds are augmented
through re-appropriation of funds leading to avoidable objection from Audit. With the addition of new object
heads like 'Grants for creation of capital assets', 'Grants-to-aid- salaries', it has become necessary to
Issue a circular clarifying/amplifying the following:
'Grants in aid': Any augmentation under the object head 'Grants-in--aid' through re-appropriation of
savings within the same section of grant requires prior approval of Parliament through
Supplementary Demands for Grants except in cases of Grants to States and Union
Territory Governments on existing schemes. Cases requiring augmentation of
funds, arising out of reclassification of expenditure, from 'Grants-In-aid ·General',
'Grants for creation of capital assets' and 'Grants-In-aid-Salaries' under the same scheme
also require the prior approval of Parliament.
'Subsidies': All cases for augmentation of funds (through either re-appropriation of funds or additionally)
under the object head 'subsides' require prior approval of the Parliament through
supplementary demands for grants, without any exemption.
'Major Works': A view Is being held In some Instances that the financial limits prescribed in column 3
against item 'D- Expenditure on New Works (Land, Buildings and/or Machinery)' In Annex
to this Ministry's O.M. Issued under letter No.F.1(23)-B(AC)/2005 dated 25.5.2006 are
applicable to cases of 'New Works' only. This view is Incorrect in view of the fact that
column 3 also mentions about the augmentation of funds by above 2.5 crore or 10% of
the appropriation already voted with the prior approval of the Parliament. . Thus, the
words 'appropriation already voted' refer to the existing on-going works and hence the
financial limits prescribed under column 3 against Item D- Expenditure on New Works
(Land, Buildings and/or Machinery) are equally applicable to cases relating to existing
works and attract provisions of 'New Instrument of Services'. It is therefore clarified that
all cases relating to augmentation of funds under object head 'Major Works' would require
prior approval of the Parliament in case the augmentation is above 2.5 crore or above
10% of the appropriation already voted irrespective of the fact that the augmentation is
for 'New' Works or for the existing works.
(N.M. Jha)
Director (Budget)
All FAs/CCAs of Ministries/Departments.
JS(PF.I)/JS(PF.U)/JS(Pers) of Department of Expenditure for Information.
97
INDEX
Paragraph Number
Advances to Government Servant 1.14 (h)
Annual Plan allocations 3.8
Asset register 11.5
Bonus Share 2.1, 2.3, 3.1,3.6.2g(iii)
Budgetary support 3.12
Capital Expenditure 3.2.3, 3.6.2, 3.7
Capital Outlay 1.14.5, 3.2.3
Cash requirement estimates 2.8
Ceiling for expenditure 3.7
Central assistance for externally aided projects 10.1(iii)
Central assistance to States/districts level autonomous bodies 11.6
Central Plan 3.2.2, 3.2.10, 8.6(ii), 10.1(ii)
(v), 12.2(8)
Central taxes and duties 1.1
Centrally sponsored plan schemes 10.1(v)
Detailed Demands for Grants 3.2.3, 3.2.10, 3.4, 3.15, 8,8.1,
8.2, 8.3, 8.4, 8.5, 8.6, 8.7, 8.8,
8.9,9.1,11.1,11.2,11.3,12.1
Disinvestment of equity 2.1, 2.4
Dividends from Government Investment 1.11
Estimated strength of establishment 8.6(i), 10.1(vi)
Estimates of expenditure 3.1, 3.2.14,
3.4, 3.6.1,4(2)
Estimates of interest receipt 1.14, 1.14.1, 1.14.4, 2.2, 2.5
Estimates of rent (licence fee) 1.7
Estimates of Revenue Receipt 1.2(iii), 1.8, 4(v), 12.2
Estimates of Taxes 1.3
Exercise of reviewing/evaluation 3.2.1
Expenditure Budget Vol. 2 3.4,12.2(9)
External assistance 3.2.10, 11.7
Externally aided projects 3.2.9, 3.2.10, 3.6.1, 3.6.2 g
(iii),(v),8.6(ii),10.1(ii),(iii),11.7,
12.2(8)
Final Print Order 8.2
Fiscal Responsibility and Budget Management 11.5
Five Year Plan 3.2.1
Gender Budgeting 11,11.1
Gift of Government Properties 8.6 (vii)
Government Companies 2.3
Government equity and profit 1.11
Government of India (Allocation of Business) Rules, 1961 8.5, 13
Grantee/Loanee Bodies 3.6.2 g(vii)
Gratuities 1.5
Guarantees given by the Government 8.6(ix)
Guidelines on expenditure management 3.2.8,11.4
Historical value 8.6 (ix)
Individual works & projects 8.6 (v)
Industrial & commercial enterprises 1.14 (d)
Inflation 12.1
Interest and loan repayment 1.14.4
Interest Payment 5.1
Interest Receipts 1.2(ii), 1.14, 1.14.1(a) (b) (c)
(d) (e) (f) (g) (i), 1.14.1,
1.14.4, 2.2, 2.5, 3.6.3, 12.2(1)
Interest subsidy 10.3
Internal and extra budgetary resources 3.12, 10.1(iv)
98
Paragraph Number
Item of work transferred 3.15, 8.5
Large scale unspent provision 3.2.5
Latest actuals 3.6.2 (a)
List of Demands for Grant 13
Loan and equity 3.7(iii)
Loan register 1.14.4
Loan repayment 1.14.1, 1.14.3, 1.14.4, 2.1, 2.2,
3.6.3
Loans and Advances 1.2 (ii), 1.14.4
Loans from foreign sources 8.6 (ix)
Loans outstanding against borrowers 1.14.1
Monthly expenditure plan (MEP) 9.1, 9.2
Disclosure statement 11.4,12.2(11)
New Service/New Instrument of Service 7,10.1(i)
Non tax revenue 11.4 (iii)
Non-Government bodies 8.6 (iv), (vii)
North Eastern Region and Sikkim 11,3.2.2, 3.2.3
Notes on Demand 6.1, 6.3, 12.2(9)
Numeric code 8.4
Outstanding dues 1.14.3
Paid up capital 1.11
Pending utilisation certificates 3.6.2 g (ix)
Pensionary Charges 1.9,
Plan Schemes 3.2.1, 10.1(v)
Proceeds of cess 3.2.12
Provident Fund 2.8,5.1
Public Account Transactions 2.1, 2.6, 2.8, 12.2
Public Accounts Committee 3.2.4, 5.1
Public Sector Financial Institutions 1.14(c)
Public Sector Undertaking 1.14.3
Re-appropriation 3.2.3
Receipt Estimates 1.4, 1.10, 12.2
Receipts of Commercial Departments 1.10
Recoveries from State Government 4.1(v)
Recoveries of loans and advances 1.14.4
Recoveries taken in reduction 3.7(ii)
Refinancing through fresh loan 2.2
Register of fixed assets 11.4(iv)
Register of guarantees 10.2
Repayment of loan 2.5, 3.2.15
Repayment of the principal 8.6 (ix)
Reserve Fund 5.1
Revenue Receipts 1.2, 1.2(iii), 1.2(iv), 1.3, 1.7,
1.8, 3.1, 4(v), 12.2
SC & ST Specific Programme 11.1
Scheme discontinued/merged 3.2.1
Statement Budget Estimates (proposed) 3.6.1
Statement of Budget Estimates 3.2.12, 3.2.13, 3.3, 3.12
Statement of Budget Estimates (Final) 3.7, 12.2, 14.2
Statutory Bodies 1.14 (e)
Subsidies 3.2.8, 3.2.13
Supplementary Demands for Grants 3.15, 3.16, 8.5
Tax revenue raised but not realised 11.4
Unspent balances 3.6.2 g(vii),(viii)
Ways and Means Advances 3.2.15
Works outlay 3.12, 3.13
Write off 1.14.6, 2.2
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