TaxTMI 
TaxTMI 
BUDGET CIRCULAR 2011-2012
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....9 Detailed Demands for Grants 11-13 9.1-9.2 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 14-15 11.1-11.5 Instructions on Gender Budgeting/FRBM Rules/Provisions of SC & ST/Welfare of Children/Plan provisions for North Eastern Region and Sikkim etc. 15-16 11.6 Direct transfers of Central Assistance to States/District Level Autonomous Bodies 16-17 11.7 Externally aided projects under Central and State plan 17 12.1-12.4 General 17-18 12.2 Due dates 17 13 List of Demands 18 14.1-14.4 Mode of submission of SBEs 18 APPENDICES I Revenue/Capital Receipts 20 I-A & I-AA Revenue Receipts - Dividends 20-21 I-B Estimates of Foreign Grants concerning the Ministry/Department 21 II Estimates of Interest Receipts and Loan Repayments 22 II-A Estimates of Loan/Interest Repayment by Central PSUs/Other Parties 22 III Estimates of transactions relating to the Public Account of India for inclusion in the Budget for 2011-12 (Receipts/Outgoings) 23 ....
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....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, 2011-12 [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 2009-10 31 X-I Summary statement showing expenditure of Ministries/Departments on a net basis, during the year 2009-10 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 37 XI Liability of Annuity Projects ....
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.... to be observed in determining cases relating to 'New Service/New Instrument of Service 73-77 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 78-79 INDEX 80-82 No.F.2 (31 )-B(D)/2010 Government of India Ministry of Finance Department of Economic Affairs (Budget Division) North Block New Delhi, the 15th September, 2010. BUDGET CIRCULAR 2011-2012 Guidelines for the Ministries/Departments for framing the Revised Estimates for 2010-2011 and Budget Estimates for 2011-2012 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....
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....ical Department, Central Board of Direct Taxes, Central Board of Excise and Customs, etc.) the Chief Controller of Accounts of the Departments concerned with such 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 expe....
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....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. 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 2011-2012. The estimates will, after obtaining the approval of the F....
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....rately. 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 p....
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....lway 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 commence around October/November 2010. These will focus on the net Budget of each Ministry/ Department, that is 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 ....
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....39; 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, ....
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....e with circumspection so as to avoid chances of eventual savings due to these vacant posts not being filled up. 3.2.9 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. 3.2.10 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 incurrence 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 ....
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....xcluded 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 Rs.1 lakh". See also instructions at paragraph 12.1. 3.5 The Ministries/Departments may review the SBEs for 2010-2011 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 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 fo....
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....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 2010-2011 against externally aided projects, (b) expenditure incurred up to August/September 2010, (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 2010-2011. (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, 2010 with all grantee/loanee bodies (other than the States) in respect of all bodies which received more than Rs. 1 crore grant/loan during 2009-2010. (Separate details for each body). (viii) Unspent balances, State-wise and scheme-wise, as on 31st March, 2010, in respect of all schemes. (ix) Status of pending utilisation certificates. (x) Explanations for variations b....
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....dications 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 2010-2011 and BE 2011-2012; and Plan RE 2010-2011 should be filled and forwarded to Budget Division; and (ii) As soon as the Planning Commission communicates the Annual Plan allocations, SBE (final) for the Plan expenditure in BE 2011-2012 should be forwarded to the Budget Division. 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 20, 2010; without waiting for the approval by the respective Commissions. SBE (final) for Non-Plan RE 2010-2011 and BE 2011-2012 and Plan RE 2010-2011 may be sent as soon as the estimates are approved by the Commissions. SBE (final) for Plan expenditure 2011-2012 may be sent as soon as the Planning Commission's allocations are receiv....
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....ion 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 2010-2011. 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 2010-2011, the B.E. and R.E. 2010-2011 (and in the Detailed Demands for Grants, the Actuals 2009-2010 also) in respect of these items may be shown along with the BE 2011-2012 in the relevant Demands for Grants (for 2011-2012) 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 2011-2012 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 o....
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....und' 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 COMPOSIT 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 ....
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.... 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 expended at least once for clarity. Further and more elaborate detailing on schemes can be made in the Expenditure Budget Volume-1. 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 2010-11. 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 7. 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 B....
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....e actual may, however, be included in the total for that major head with a footnote as follows: "Includes expenditure of Thousand Rs. .......... against sub-head ....... in the Demands for Grants No. ........ for 2008-2009." 8.4 Instructions issued by this Ministry in December, 1994 regarding replacement of alpha numeric codification by 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 2010-2011, the B.E. and R.E. 2010-2011 (and in the Detailed Demands for Grants, the Actuals 2009-2010 also) in respect of these items may be shown along with the BE 2011-2012 in the relevant Demands for Grants (for 2011-2012) 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 2011-2012 of the Ministry/ Department from which these have b....
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....outstanding as on 31.3.2010 (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 31.3.2010, 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 31.3.2010 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 Rs.5 lakhs (recurring) or Rs.10 lakhs (nonrecurring) actually sanctioned to private institutions/organisations/individuals during the year 2009-2010 (Appendix IX-J). (xi) Statement showing the source of funds for grantee bodies receiving grants of over Rs. 10 lakh per year from Consolidated Fund of India and from other s....
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....e shown in RE 2010-2011 should be as agreed to by the Plan Finance Division of this Ministry while the IEBR for 2011-2012 should be as per the financing pattern approved by the Planning Commission and shown as such in the 'Plan Allocation Statement' from the Planning Commission referred to in paragraph 3.8 above. (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 Rs. 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. Break up of salaries into regular salary and arrears in respect of Actuals 2009-10 on account of the implementation of recommendations of VI CPC may also be shown placing 'R' before the figures for regular salary and 'A' before arrears e.g. Rs.50 (R - Rs.35, A - Rs.15) where Rs. 50 is the total salary component including arrears, where Rs.....
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....entral Government and outstanding as on 31.3.2010, given by them to the Controller General of Accounts for inclusion in the Union Government's Finance Accounts for 2009-2010. 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 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 writeup should tally with the figures given in SBEs and with the physical targets given in the material for Budge....
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....e two Statements. Information in the format of the statement (Statement No. 21 relating to SC and 21-A relating to ST to be included in Expenditure Budget Vol.I) may be sent in two parts, Part "A" reflecting 100% provision and Part "B" reflecting the specified percentage provision for pro-SC and ST allocations respectively. 11.3 From 2011-12 Budget, the Planning Commission will be making separate allocations for the SC Sub-Plan as part of the Plan allocations and the same will also be indicated clearly in the Memorandum of Understanding signed between the Planning Commission and the concerned Ministry/Department. The Ministries/Departments for which such allocations are made by the Planning Commission as part of the Plan Agreement in Budget 2011-12, must ensure that the provisions are accurately reflected in the concerned Minor Head/s relating to Scheduled Caste Sub-Plan in their Detailed Demands for Grants by opening a minor head "Special Component Plan for Scheduled Castes" (Code '789') below the functional major/sub-major heads whenever necessary, in terms of the instructions under Para 3.8 of the General Directions to the List of Major and Minor Heads of Accounts. 11.4 St....
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....lating 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 Rs.0.02 crore for inclusion of assets in Appendix X-M 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. 11.6 Direct transfers of Central Assistance to States/District level Autonomous Bodies. Statement (Appendix X-N) which has already 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 autonom....
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....o Govt. Servants October 20,2010 6. Revenue Receipts November 26, 2010 7. Statement of Budget Estimates (Final) Immediately after ceilings are communicated. 8. SBE with BE 2011-2012 (Plan) and statement showing provision for externally aided projects in Central Plan (Appendix X-B) Within 3 days of receipt of the Plan allocation from Planning Commission. 9. Notes on Demands for Expenditure Budget Vol. 2 Within 3 days of rendition of SBE (Final) for Plan expenditure 2011-2012 10. Material for Statements to be appended to Demands for Grants/Expenditure Budget Vol.1 (para 10 and 11) Within 3 days of rendition of SBE (Final) for Plan expenditure 2011-2012 11. Disclosure Statements under FRBM October 20, 2010 * 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. ....
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....ler General of Defence Accounts; 5. Union Public Service Commission; Planning Commission; Supreme Court of India and Election Commission. Copy 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) as proposed by them for approval of the Planning Commission 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; (i....
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.... 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 of Rupees) ESTIMATES 2010-2011 Budget ________________________________________________________ 2010-2011 Revised ________________________________________________________ 2011-2012 Budget ________________________________________________________ Accounts 7 month....
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....; 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 of Rupees) Name of the grantor country/body Date of aid agreement Particulars of assistance to be received Total assistance expected Receipt Major Head Amounts to be provided in Budget Estimates manner of utilisation of aid* 2010-2011 B.E. 2010-2011 R.E. 2011-2012 B.E. 1 2 3 4 5 6 7 8 9 ....
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....peratives, Educational Institutions, displaced persons and other individual loanees except Government Servants)* 9. Government Servants TOTAL No. Ministry/Department Signature Forwarded in duplicate to Shri V. Prakash, Sr. AFA(SD), 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-III Capital Receipts (See paragraph 2.6) Estimates of transactions relating to the Public Account of India for inclusion in the Budget for 2011-2012 RECEIPTS/OUTGOINGS (in crores of Rupees) Major, Minor, Sub-head etc. Accounts 2009-2010 Balance as at end of 2009-2010 B.E. 2010-2011 Adjustments....
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.... Ministry/Department Demand No. Name and title of the Demand (in crores of Rupees) Serial Number Name of Scheme Major Head Actual 2009-2010 Budget Estimates 2010-2011 Revised Estimates 2010-2011 Budget Estimates 2011-2012 Plan Non-Plan Total Plan Non-Plan Total Plan Non-Plan Total 1 2 3 4 5 6 7 Note: 1. The amount should be indicated in crore of rupees upto 2 decimal places and gross amounts of expenditure to be shown in Demands for Grants. 2. Where the amount is negligible a symbol should be provided in the appropriate column and the actual amount in thousands should be indicated at the end of the statement duly linked with the symbol. To Shri C.R. Saini, Signature Under Secretary (Budget), Ministry of Finance, Designation Department of Economic Affairs, Date R. No. 221-A, North Block, New Delhi. Telephone No. Expenditure APPENDIX-V-A (See paragraph 3.7) S....
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.... 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 2010-2011 Budget Estimates 2011-2012 Plan Non-Plan Total Plan Non-Plan Total Revenue Capital Total Notes on Demands APPENDIX-VIII (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 b....
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....ment 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. DETAILED DEMANDS FOR GRANTS 2011-2012 APPENDIX - IX-B [See paragraph 3.2.9& 8.6(ii)] Project-wise provision for expenditure on externally aided projects in the Central Plan (in thousands of Rupees) Major Head etc Name of the project Actuals 2009-2010 Revised Estimates 2010-2011 Budget Estimates 2011-2012 Budget Support Of which external aid through Budget Budget Support Of which external aid through Budget Budget Support Of which ....
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....ars of Government property of value exceeding Rupees five lakhs proposed to be transferred/gifted to non-Government bodies in 2011-2012 Serial No. Details of property proposed to be transferred or gifted Book value To whom proposed to be transferred or gifted Purpose of transfer or gift Remarks 1 2 3 4 5 6 DETAILED DEMANDS FOR GRANTS 2011-20112 APPENDIX-IX-H [See paragraph 8.6(viii)] Statement showing contributions to International Bodies provided for in the Budget Estimates for 2011-12 Name of the organisation Nature and purpose of contribution Actuals 2009-2010 Budget 2010-2011 Revised 2010-2011 Budget 2011-2012 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. DETAILED DEMANDS FOR GRANTS 2011-2012 APPENDIX-IX-I [See paragraph 8.6(ix)] Statement showing Guarantees given by the Central Government and outstanding as on 31st March 2010. (in lakhs of Rupees) Sl. No. Name of the institution for whom guarantee has been given Nature and extent of guarantee (with No. & ....
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....marks' 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 C.R. Saini, Under Secretary (Budget), Ministry of Finance, For Financial Adviser Department of Economic Affairs, R. No. 221-A, Date North Block, New Delhi. Telephone No. EXPENDITURE BUDGET Vol. 1 2011-2012 APPENDIX-X-B [See paragraphs 3.2.10 & 10.1(ii)] Provision for externally-aided projects in Central Plan Ministry/Department of (in crores of Rupees) NBS External aid through Budget 2010-2011 RE NBS 2011-2012 BE Actual 2009-2010 IEBR External aid through Budget IEBR External aid Other received direct Other IEBR Total outlay External aid Other received direct Other IEBR Total outlay 1 2 1 4 5 6 7 EXPENDITURE BUDGET V....
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.... To Shri M.A. Khan Under Secretary (Budget), For Financial Adviser Ministry of Finance, Department of Economic Affairs, Date Room No.236, North Block, New Delhi. Telephone No. EXPENDITURE BUDGET Vol.1 2011-2012 APPENDIX-X-H [See paragraph 10.1(viii)] 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 2009-2010 (in crores of Rupees) Serial No. Name of the Ministry/Department Number of items Total amount Recurring Non-recurring No. Ministry/Department of To Shri M.A. Khan Under Secretary (Budget), For Financial Adviser Ministry of Finance, Department of Economic Affairs, Date Room No.236, North Block, New Delhi. Telephone No. EXPENDITURE BUDGET Vol. 1 2011-2012 APPENDIX-X-I [See paragraph 10.1(ix)] Summary statement showing expenditure of Ministries/Departments on a net basis, during the year 2009-2010 (in crores of Rupees) Name of Ministry/Department Budget 2009-2010 Accounts 2009-2010 Plan Non-Plan Total Plan Non-P....
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....ment of Economic Affairs, Date Room No.237, North Block, New Delhi. Telephone No. 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 gi....
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....h Block, New Delhi. Telephone No. APPENDIX X-L Form D-2 [See paragraph 11.5] ARREARS OF NON-TAX REVENUE Demand No. ____________ (As at the end of the year 2009-10) Description 0-1 year Amounts pending (Rs. crore) Total 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 ....
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.... Room No. 236, North Block, New Delhi. Telephone No. APPENDIX X-O [See paragraph 11.7] Provision for externally aided projects in Central & State Plan of Rs. 100 crore and above. Ministry/Department (Rs. in crore) Sl. No. Name of the Project Actuals 2009-10 Estimated inflows 2010-11 Estimated inflows 2011-2012 1 2 3 4 5 Signature Designation Date Tel. No. To Shri C.K. Ramaswamy, Under Secretary (Budget), Department of Economic Affairs, Budget Division, Room No.237, North Block, New Delhi APPENDIX-XI [See paragraph 10.3] Liability on Annuity Projects Ministry/Department Name of the Project Value of Project Total Annuity Committed Term in Years Annuity Payment (per year) &....
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....ite Grants: Interest Payments Pensions Loans to Government Servants, etc. Accounts Section, Room No. 224-C, North Block, Tel. 23095210 Demand Section, Room No. 225-A, North Block, Tel. 23095095 Coordination Section, Room No. 224-C, North Block, Tel. 23095174 (xiii) Material for Statement-20 Gender Budgeting Accounts Section, Room No. 224-C, North Block, Tel. 23095210 (xiv) Material for Statement-21 Schemes for Dev. of SC/ST States Section, Room No. 224-B, North Block, Tel. 23095173 (xv) Material for Statement-22 Schemes for the Welfare of the Children Demand Section, Room No. 225-A, North Block, Tel. 23095095 APPENDIX - XIII (See paragraph 13) LIST OF DEMANDS FOR GRANTS, 2011-12 Code No. Demand No. Name of Ministry/Department Code No. Demand No. Name of Ministry/Department 1 Ministry of Agriculture 13 Ministry of Earth Sciences 1 Department of Agriculture and Cooperation 29 Ministry of Earth Sciences 2 Department of Agricultural Research and Education 14 Ministry of Environment and Forests 3 Departmen....
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.... Department of AIDS Control 10 Ministry of Culture 19 Ministry of Heavy Industries and Public Enterprises 19 Ministry of Culture 50 Department of Heavy Industry 11 Ministry of Defence 51 Department of Public Enterprises 20 Ministry of Defence 20 Ministry of Home Affairs 21 Defence Pensions 52 Ministry of Home Affairs 22 Defence Services - Army 53 Cabinet 23 Defence Services - Navy 54 Police 24 Defence Services - Air Force 55 Other Expenditure of the Ministry of Home Affairs 25 Defence Ordnance Factories 56 Transfers to Union Territory Governments 26 Defence Services - Research and Development 21 Ministry of Housing and Urban Poverty Alleviation 27 Capital Outlay on Defence Services 57 Ministry of Housing and Urban Poverty Alleviation 12 Ministry of Development of North Eastern Region 22 Ministry of Huma....
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.... Ministry of Parliamentary Affairs 47 Ministry of Tourism 71 Ministry of Parliamentary Affairs 94 Ministry of Tourism 33 Ministry of Personnel, Public Grievances and Pensions 48 Ministry of Tribal Affairs 72 Ministry of Personnel, Public Grievances and Pensions 95 Ministry of Tribal Affairs 34 Ministry of Petroleum and Natural Gas 49 Union Territories (Without Legislature) 73 Ministry of Petroleum and Natural Gas 96 Andaman and Nicobar Islands 35 Ministry of Planning 97 Chandigarh 74 Ministry of Planning 98 Dadra and Nagar Haveli 36 Ministry of Power 99 Daman and Diu 75 Ministry of Power 100 Lakshadweep 37 The President, Parliament, Union Public Service Commission and the Secretariat of the Vice President 50 Ministry of Urban Development 76 Appropriation - Staff, Household and Allowances of the President 101 ....
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.... 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 case....
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.... 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. All Secretaries to the Government of India (By Name) 2. All FAs (By Name)....
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....r 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 Pian 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 author/ties 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....
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....g 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 Spo....
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....tment of Economic Affairs (Budget Division) Office Memorandum New Delhi, the 24th April, 2001 Subject: Lump sum Provision for North Eastern Region & Sikkim Communications have been received from the Planning Commission regarding 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 o....
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.... 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 SBE's. 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. Large savings will be contrary to instructions issued by this Ministry on strict financial discipline, based on recommendations of the Public Accounts Committee....
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.... 3. To mitigate such difficulties, it has been decided to show the proposed break-up of the lumpsurri provision for development of North Eastern and Sikkim Region upto object head level corresponding to different functional major/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 No.F.2(66)-B(CDN)/2001 dated 12.6.2001. (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 Gen....
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....No.2(66)-B(CDN)/2001 SECRETARY DEPARTMENT OFEXPENDITURE MINISTRY OF FINANCE GOVERNMENT OF INDIA 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 E....
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....able targets and also to make realistic assessment of funds. The monitoring mechanism 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. 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 t....
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....stries/ 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'; (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 ....
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....en decided in consultation with Controller General of Accounts and Department of Expenditure, to place "Information Technology" at 'detailed head1 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). (Jayant Sinha) Deputy Secretary 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. Annex-J 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 expenditur....
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....ber 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 4th.quarter of the financial year would be subs....
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.... Plan Non Plan Total Cumulative - Total April May June July August September October November December January February March Total D.O.No.7(3)/2006/E.Coord SECRETARY DEPARTMENT OF EXPENDITURE MINISTRY OF FINANCE GOVERNMENT OF INDIA New Delhi Tel. : 23092929 23092663 Fax : 23092546 Dr. Sanjiv Misra 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. • Revised Charter for Financial Advisers and (Chief)....
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....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 intromiced.) (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 Min....
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....ces regaraing release of funds have not been modified to allow for more staggered releases. This results in uneven flow and frontloading 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 fulfillment of the conditionalities attached to the further release of such funds. This norm will be applicable with effect from 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 dated 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 Annex-K F. No.7(3)/E. Coord./2006 Ministry of Finance Department of Ex....
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....N] Office Memorandum New Delhi, the 16* October, 2003 Subject:- Government Guarantees - Preparation of Database. The enactment of the Fiscal 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 correctne....
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....dian companies in foreign countries; [F] 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. Annex-II PROFORMA FOR CREATING/UPDATING DATABASE FOR THE GOVERNMENT GUARANTEES Name of Ministry / Department Report for the Quarter ending______ [Rs. in crore] Sl No Beneficiary {Name of the PSU etc in whose favour guarantees is given] Loan Holder/ Entity giving Loan Authority for Guarantee [MOF approval No. & Date] Period of validity [MOF ID No. & date through which the guarantee was last extended] Purpose of Loan Class Sector Details of Reschedule Details of Securities pledged 1 2 3 4 5 6 7 8 8 10 Amount of Loan ....
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....milarly, 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/Deportments 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 d....
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.... 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 statemen....
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....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 ....
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....ands 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' ars 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 result....
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....observed in determining the cases relating to 'NEW SERVICE/'NEW INSTRUMENT OF SERVICE' Nature of transaction Limits upto which expenditure can be met by reappropriation of savings in a Grant subject to report to Parliament Limits beyond which prior approval of Parliament is required for expenditure from the Consolidated Fund 1 2 3 I. CAPITAL EXPENDITURE A. Departmental Undertakings (i) Setting up a new undertaking, or taking up a new activity by an existing undertaking. (ii) Additional investment in an existing undertaking ... Above Rs.2.50 crore but not exceeding Rs. 5 crore. All cases Above 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 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 (b) Where Budget Provision exists for investment and/or loans Paid up capital of the Company (i) Upto Rs. 50 crore (ii) Above Rs.50 crore Above Rs.50 lakhs but not exceed....
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.... to statutory or public institutions will apply All cases New Commissions or Committees of Enquiry ... Above Rs.20 lakhs (total expenditure) G. Write off of Government loans Above Rs.50,000 but not exceeding Rs.1 lakh (individual cases) Above Rs.1 lakh (individual cases) H. Other cases of Government expenditure Each case to be considered on merits. I. Posts Railways Defence The aforesaid limits, including those relating to Works expenditure, will also apply to these Departments subject to considerations of security in the case of Defence The aforesaid limits, including those relating to Works expenditure, will also apply to these Departments subject to considerations of security in 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 excee....
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....ns 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. (from pre-page) 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 fisted 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 arrangemen....
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....xercise 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) Item of work transferred 3.15, 8.5 Large sc....
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....PSUs/Other Parties Name of the Undertaking Other Party 1. Central loans outstanding as on 31.3.2010 2. Defaults in respect of dues upto 31.3.2010, if any. (in crores of Rupees) Paid up Capital as on 31.3.2010 Principal Interest 3. Recoveries during 2010-2011 (upto October): (a) Current dues (b) Defaulted dues 4. Estimates Interest Principal 2009 2010 2010 2011 2009 2010 2010 2011- (a) from internal resources (b) from budgetary support: (1) Plan* (ii) non-Plan* (i) 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 V. Prakash, Sr. AFA(SD), Ministry of Finance, Department of Economic Affairs, Room No.237, North Block, New Delhi. Signature of Controller of Accounts Date 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. Document 2 Ministry/Department APPENDIX-IV-....