TaxTMI 
TaxTMI 
TaxTMI 
BUDGET CIRCULAR 2011-2012
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 IV Estimates of expenditure for 2010-11 and 2011-12 23 IV-A Statement of Budget Estimates 23 IV-B Statement of proposals for pre-Budget discussions 24 V Statement showing amount of "charged" expenditure included in the Estimates 24 V-A Statement showing the estim....
X X X X Extracts X X X X
X X X X Extracts X X X 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 38 XII Sections in Department of Economic Affairs, Budget Division to which the various estimates/information etc. are to be forwarded 39 XIII List of Demands for Grants 2011-12 40-41 ANNEX A Guidelines on expenditure management - Fiscal prudence and austerity 42-43 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/De....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 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 a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oller 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 Rs.10 lakhs. This is particularly essential for major items like import/export licence fees, CGHS contributions, house rent receipts, mint a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(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 Financial Adviser, be furnished by them, in duplicate, in form at Appendix-II latest by October 20, 2010. 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 l....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd 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 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 2010-11. Similarly schemes that are not to continue beyond the year 2010-11, should not be included for BE 2011-12. A mention of the schemes discontinued or merged should be made in the notes below the SBEs. Moreover, from the Eleventh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....diture 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 un-utilised/ unaccounted for etc. with a view to minimising 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 Rs.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 effe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 2010-2011 against externally aided projects and the action taken to claim reimbursements thereof from the external donors, in the pre-budget review meetings to be taken by Secretary (Expenditure). 3.2.11 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. 3.2.12 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. 3.2.13 With a view to maintaining uniformity in the treatment of provision for ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rent 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 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 2010-2011 Vol. 2. In SBEs, items of omnibus nature like "other programmes" may be desegregated so that they are below Rs.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) :- In the SBE (proposed), the RE 2010-2011 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ring 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 between BE 2010-11 and RE 2010-11 (proposed) may be given scheme-wise separately. Any increase/decrease in BE 2011-12 (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 20th October, 2010. 3.7 Statement of Budget Estimates (Final) :- After the pre-Bud....
X X X X Extracts X X X X
X X X X Extracts X X X X
....an 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 received. 3.10 Office of the Comptroller & Auditor General of India may send the SBE to Budget Division by October 20, 2010. These may be supported by actuals as indicated in preceding paragraph along with item-wise actuals for 2009-2010, as also actuals upto September, 2009 of BE 2009-10 and actuals upto September, 2010 of BE 2010-2011. 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. 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plementary 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' 4. 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 2011-2012 will be prepared and compiled by the Central Pension Accounting Office. (ii) The Accountants General will furnish....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 therefore em (Finance Division), Department of Posts, Department of Telecommunications and Department of Civil Accounts, Director of Accounts, Andaman and Nicobar Islands and Goa, Daman and Diu (for Daman and Diu) and respective Accountants General in respect of other Union Territory Administrations. The Finance Wings of the Ministries/Departments are advised that estimates of 'Interest Payments' will be 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ervice 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 2011-12 (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 2011-2012, due regard may be given to this Division's circular F.No.15(4)-B....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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. 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.). 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 for there (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 (vi). (ii) Statement showing project-wise provision f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of India and from other sources (including external sources) (Appendix IX-K). 8.7 The requisition for printing of Detailed Demands for Grants may include Budget Division's requirement of 100 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 their 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. 9. MODIFIED EXCHEQUER CONTROL BASED EXPENDITURE MANAGEMENT SYSTEM 9.1 Exchequer control based expenditure management system has been extended to 23 Demands for Grants with effect from April 1, 2007. The Scheme, as detailed in Ministry of Finance, Department of Economic Affairs' O.M. No. 21(1)-PD/2005 dated 27th December, 2006 (Annex-J), inter alia, provides for inclusion of Monthly Expenditure Plan (MEP) as an annex in the Detailed Demands for Grants.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is the arrears. The information is 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 (except on account of implementation of 6th Central Pay Commission recommendations) 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 2010-2011 is Rs.5 lakh or more are to be shown distinctly; items of less than Rs.5 lakh are to be bunched and, shown as 'Others'. See also instructions under item at para 8.6 (viii) above. (viii) Summary Statement showing grants-in-aid to private institutions/organisations/ individ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....NS 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 2011-12, all the Ministries are required to prepare the statement (Budget Estimates 2010-2011, Revised Estimates 2010-2011 and Budget Estimates 2011-2012, 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 as fulfill the above objectives, along with their budgeted provisions for inclusion in 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" ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dren 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 as fulfill the above objective, along with their budgeted provision, for inclusion in Statement No.22, Expenditure Budget Volume-I. 11.5 Disclosure statements required under the 'Fiscal Responsibility and Budget Management Rules, 2004' for inclusion in Budget 2011-12. The following statements, with information as on 31st March, 2010, are meant for inclusion in Receipts Budget 2011-12. Instructions for preparation of these Statements issue....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts 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. 11.7 Statement No.19 Externally Aided Projects under Central and State plan. Estimates of provision of Rs.100 crore and above for externally aided projects (EAPs) financed through External Assistance under Central and State Plan during 2011-2012 are to be included in Part C of Statement No.19-Expenditure Volume-1. The details of these projects including for both Central and State Sector in this regard are to be provided by the CAAA in the form at Appendix-X-O. 12. 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 break up 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....3. A list of Demands for Grants for the year 2011-2012 as drawn up on the basis of the Government of India (Allocation of Business) Rules, 1961 as amended is contained in Appendix-XIII. 14. MODE OF SUBMISSION OF STATEMENT OF BUDGET ESTIMATES 14.1 The information may be submitted in Pen drive along with the usual hard copy format. 14.2 The Statement of Budget Estimates (Final) for each grant may be prepared in Pen drives to be provided by the Budget Division. For this, separate Pen drives for each grant should be collected from Shri C.R. Saini, Under Secretary (Budget), Room No.221-A, Department of Economic Affairs, Ministry of Finance, North Block, New Delhi (Tele : 23093937 and 23095251) after 20th December, 2010. The files, which will be provided in these Pen drives, are designed in a certain format and are protected. Data entry in this Pen drive will be restricted to certain areas in the spreadsheet. The Ministry concerned is to enter the data relating to the RE 2010-11 and BE 2011-12 only. 14.3 A printed version of all appendices prescribed in the Budget circular relating to SBEs and Expenditure Budget should accompany the Pen drive at the time of submission, immediately a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....airs. (b) Central Pension Accounting Office, Department of Expenditure, New Delhi. (c) (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, 2010. (ii) Infrastructure Division (ABD Division), Department of Economic Affairs. (d) E. Coord./E.V Branch/PF-I Division/PF-II Division, Department of Expenditure. (e) N.I.C., Ministry of Finance, North Block, New Delhi. (f) Manager, Government of India Press, Ring Road, Mayapuri, New Delhi, for action on para 8.7 of the Budget Circular 2011-12. (N.M. Jha) Director (Budget) Tel: 23092649 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 crores of Rupees) FIRST MONTHS LAST MONTHS Total Seven Eight Five Four Accounts 2007-2008 ___________________________________________________________ 2008-2009 ___________________________________________________________ 2009-2010 ___________________________________....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Government Share in Paid Capital as on 31/3/2010 Profit After tax for 2009-2010 Dividend paid to Government for 2009-10 Total dividend paid for 2009-10 (sum of columns a+b) Interim dividend for 2010 11 paid / to be paid in 2010-11 Cash/ Free Reserves as on 31st March' 2010 Interim Dividend in 2009-10 Final Dividend paid/to be paid in 2010-11 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 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.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 upto 1st week of November, 2010 R.E. 2010-2011 B.E. 2011-2012 Remarks 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 (See paragraph 3.6.1) Expenditure NON-PLAN/PLAN REVISED 2010-2011 BUDGET 2011-2012 Major Head of Account Demand No. & Title (in thousands of Rupees) Minor Head as in the Demands for Grants Sub-head as in the Demands for Grants Units of Appropriation as in the Demands for Grants B.E. 2010-2011 R.E. 2010-2011 B.E. 2011-2012 Remarks (Please enter explanations for major variations and other information) Total (Gross) Recoveries (Minor head-wise) Net APPENDIX-IV-B (See paragraph 3.6.2) Statement of proposals for pre-Budget discussion De....
X X X X Extracts X X X X
X X X X Extracts X X X X
....10-2011 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. 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-B (See paragraph 3.7) Statement showing equity and loan component of investments in Public Sector Enterprises (included in Section B of the SBE and Appendix VI) (in crores of Rupees) Name of the P.S.E., etc. Major Head Actuals 2009-2010 B.E. 2010-2011 R.E. 2010-2011 B.E. 2011-2012 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 Expenditure APPENDIX-VI (See paragraph 3.11) Modifications to Statement of Budget Estimates (Final) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 investme....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 5 6 N.B. Works costing less than Rs. 5 crore should be shown in a single entry in lump. DETAILED DEMANDS FOR GRANTS 2011-2012 APPENDIX-IX-F [See paragraph 8.6(vi)] 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 of Rupees) Undertaking Project Sanctioned Revised Reasons Cost Year Cost Year 1 2 3 45 5 6 7 (B) Departmental Undertakings (Figures in columns (3) and (5) in crores of Rupees) Undertaking Project Sanctioned Revised Reasons Cost Year Cost Year 1 2 3 45 5 6 7 DETAILED DEMANDS FOR GRANTS 2011-2012 APPENDIX-IX-G [See paragraph 8.6(vii)] Particulars 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 Bodi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....India as per BE 2009-10 Grants received from other sources 2009-10 Remarks/Outstanding U.C. Public Private Domestic External/ Foreign 1 2 3 4 5 6 7 8 9 10 DETAILED DEMANDS FOR GRANTS 2011-2012 APPENDIX-X-A [See paragraphs 7 & 10.1(i)] Particulars of "New Service/New Instrument of Service" for which provision is made in the Budget Estimates 2011-2012 (in crores of Rupees) Serial No. Demand Number and Major Head/sub-head Provision in Budget Estimates 2011-2012 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 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-a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7 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-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-Plan Total To Shri N.M. Jha, (_________________________ ) Direct....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ents 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. 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 2009-2010) Major Head Description Amount under dispute (Rs.Crore) Amount not under dispute (Rs. Crore) Over 1 year ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts of Space and Atomic Energy. To Shri Brajendra Navnit, Ministry/Department of Deputy Secretary (FRBM) For Financial Adviser Ministry of Finance, Department of Economic Affairs, Date Room No. 68, North Block, New Delhi. Telephone No. APPENDIX X-N [See paragraph 11.6] Ministry/Department of Statement showing direct transfers of Central Assistance to State/District level Autonomous Bodies* (in crores of Rupees) Sl.No. Name of scheme Major Head Actuals BE RE BE 2009-10 2010-11 2010-11 2011-12 Sub/Grand Total * These could be Societies/State PSUs/Corporations owned/controlled by State Governments. To Shri M.A. Khan, Ministry/Department of Under Secretary (Budget) For Financial Adviser Ministry of Finance, Department of Economic Affairs, Date 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 Secre....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., 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 Department of Animal Husbandry, Dairying and Fisheries 30 Ministry of Environment and Forests 2 Department of Atomic Energy 15 Ministry of External Affairs 4 Atomic Energy 31 Ministry of External Affairs 5 Nuclear Power Schemes 16 Ministry of Finance 3 Ministry of Chemicals and Fertilisers 32 Department of Economic Aff....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y 59 Department of Higher Education Code No. Demand No. Name of Ministry/Department Code No. Demand No. Name of Ministry/Department 23 Ministry of Information and Broadcasting 39 Ministry of Rural Development 60 Ministry of Information and Broadcasting 82 Department of Rural Development 24 Ministry of Labour and Employment 83 Department of Land Resources 61 Ministry of Labour and Employment 84 Department of Drinking Water and Sanitation 25 Ministry of Law and Justice 40 Ministry of Science and Technology 62 Election Commission 85 Department of Science and Technology 63 Law and Justice 86 Department of Scientific and Industrial Research 64 Appropriation - Supreme Court of India 87 Department of Biotechnology 26 Ministry of Micro, Small and Medium Enterprises 41 Ministry of Shipping 65 Ministry of Micro, Small and Medium Enterprises 88 Ministry of Shipping 27 Ministry of Mines 42 Ministry of Social Justice and Empowerment 66 Ministry of Mines 89 Ministry of Social Justice and Empowerment 28 Ministry of Minority Affairs 43 Department of Space 67 Ministry of Minority Affairs 90 Department of Space 29 Ministry of New and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ne 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 an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ions, 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 et....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lability 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 Pian. 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 Pian period would not be exempted from the disciple of &#....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lays 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 c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ormation 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 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 & 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ump sum provision for Revenue expenditure in 1he 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 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 Ministr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 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 approv....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Areas' will also be taken into account. Additional Budge! 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. Annex-F D.O.F. 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 de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cious 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 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 E....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 Re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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 fras been 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e budgeted provision [Budget Estimate]; (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 con....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ment of Urban Development 23. 104 Ministry of Women & Child Development Annex-II Financial Year Month 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) 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. * Economy instructions were issued vide No. 7(3) /2006 / E-Coord dt July 22, 2006, followed by supplementaries /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)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uld 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 31st 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 31st March on last cheque/draft issued /dispatched/delivered; and (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion 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 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 observance of discipline in release of funds. 4. After a review of pace of expenditure, it has been decided to implement the above as follows:- a) As already prescribed, no further releases be made u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o 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 ma;' be furnished quarterly as is the normal practice. In cases of guarantees where the data undergoes a change from the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nded] 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 Extent of Guarantee Additions Deletions Invoked Outstanding principal, interest etc at the end of period Rate of Guarantee Fee/ Commission Guarantee Fee/ Commission Other conditions & compliance Principal Interest Total Discharged Not discharged Receivable Received 11 12 13 14 15 16 17 18 19 20 21 22 23 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 m 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to optimum utilization, maintenance and accounting of assets. (S. C. Pandey) Officer on Special Duty (FRBM) Tel: 2309-3457 Financial Advisers Form D - 4 [See rule 6] ASSET REGISTER Assets at the beginning of the reporting year Assets acquired during the reporting year Cumulative total of assets at the end 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 beginning of the reporting year Assets acquired during the reporting year Cumulative total of assets at the end 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d be societies/State PSUs/corporations owned/controlled by State Governments. 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 a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o 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 Rep....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 inform....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mpsum provision of loans to States, the State-wise distribution should be reported to Parliament. 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 D. Expenditure on new Works (Land, Buildings and/or Machinery) Above Rs.50 lakhs but not exceeding Rs. 2.5 crore or not exceeding 10% of the appropriation already voted, whichever is less. Above Rs.2.5 crore or above 10% of the appropriation already voted. 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 (ii) Enhancement of provision in the existing appropriation ... Upto 10% of the appropriation already approved by the Parliament or Rs.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 expe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Under Secretary (Budget) INDEX Paragraph Number Advances to Government Servant 1.14 (h) Annual Plan allocations 3.8 Asset register 11.5 Autonomous bodies and institutions 3.2.7 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 revenue and capital 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/evalua....