BUDGET MANUAL

Budget Manual Chapter

1

1 Government of Madhya Pradesh

BUDGET MANUAL

VOLUME II

MARCH 2012

Government of Madhya Pradesh

Budget Manual Volume II Contents


Table of Contents

ANNEXURE 1 LIST OF CGA APPROVED MAJOR HEADS .................................................................................................. 4

ANNEXURE 2 LIST OF STANDARD OBJECTS AND DETAILED HEADS OF EXPENDITURE ................................................ 17

ANNEXURE 3 LIST OF SEGMENT CODES AND DEVELOPMENT HEADS .......................................................................... 31

ANNEXURE 4 EXTRACT OF CONTINGENCY FUND ACT AND RULES ............................................................................... 38

ANNEXURE 5 BUDGET CALENDAR ............................................................................................................................... 42

ANNEXURE 6 MEMO ON NEW SERVICE/ NEW INSTRUMENT OF SERVICE .................................................................... 43

ANNEXURE 7 MANUAL FOR PREPARATION OF MEDIUM TERM EXPENDITURE FRAMEWORK ..................................... 53

ANNEXURE 8 FORMS FOR STATEMENTS UNDER MADHYA PRADESH FRBM RULES, 2006 ........................................ 61

ANNEXURE 9 FORMAT FOR OUTCOME BUDGET .......................................................................................................... 74

ANNEXURE 10 FORMAT FOR GENDER BUDGET ............................................................................................................. 75

ANNEXURE 11 FORMATS FOR OBTAINING THE GOVERNOR’S ASSENT FOR PRESENTATION AND DISCUSSION OF

APPROPRIATIONS BILL .......................................................................................................................... 76

ANNEXURE 12 RULES OF PROCEDURE AND CONDUCT IN MP LEGISLATIVE ASSEMBLY ................................................. 78

ANNEXURE 13 FORMATS ON PROGRESS OF EXPENDITURE TO BE MAINTAINED BY BCOS ............................................ 81

ANNEXURE 14 FORMATS FOR BUDGET CONTROL REGISTER TO BE MAINTAINED BY DDOS ......................................... 85

ANNEXURE 15 FORMATS FOR RE-APPROPRIATIONS AND RE-DISTRIBUTIONS ............................................................. 87

ANNEXURE 16 FORMAT FOR SUPPLEMENTARY GRANTS ............................................................................................... 91

ANNEXURE 17 FORMS FOR ESTIMATION OF SALARY EXPENDITURE ............................................................................. 93

List of Tables

TABLE 1: LIST OF CGA APPROVED MAJOR HEADS ........................................................................................................................................ 4

TABLE 2: STANDARD OBJECTS AND DETAILED HEADS OF EXPENDITURE ................................................................................................ 17

TABLE 3: SEGMENT CODES ............................................................................................................................................................................... 31

TABLE 4: DEVELOPMENT HEADS .................................................................................................................................................................... 32

TABLE 5: MONETARY LIMITS FOR CLASSIFICATION OF NEW EXPENDITURE ON FAIRS AND EXHIBITIONS .......................................... 43

TABLE 6: MONETARY LIMITS FOR CLASSIFICATION OF NEW EXPENDITURE FOR INVESTMENTS IN PSUS .......................................... 45

TABLE 7: MONETARY LIMITS FOR CLASSIFICATION OF NEW EXPENDITURE FOR INVESTMENTS IN COOPERATIVE SOCIETIES ........ 45

TABLE 8: INDICATORS FOR DEPARTMENT OBJECTIVES ............................................................................................................................... 57

TABLE 9: INDICATORS FOR DEPARTMENT MSOS ......................................................................................................................................... 57

TABLE 10: MATRIX FOR DATA COLLECTION ................................................................................................................................................. 58

TABLE 11: FORM F-1: TRENDS IN SELECT FISCAL INDICATORS ................................................................................................................. 61

TABLE 12: FORM F-2: ROLLING TARGETS FOR FISCAL INDICATORS ......................................................................................................... 63

Budget Manual Volume II Contents


TABLE 13: FORM F-4: SELECT FISCAL INDICATORS ..................................................................................................................................... 65

TABLE 14: FORM F-5: COMPONENTS OF STATE GOVERNMENT LIABILITIES (AMOUNT IN ` CRORE) ...................................... 67

TABLE 15: FORM F-5: WEIGHTED AVERAGE OF INTEREST RATES ON STATE GOVERNMENT LIABILITIES ......................................... 68

TABLE 16: FORM F-5: SPECIAL WAYS AND MEANS ADVANCES AND OVERDRAFTS AVAILED BY STATE GOVERNMENT FROM RBI 68

TABLE 17: FORM F-6: CSF .............................................................................................................................................................................. 69

TABLE 18: FORM F-7: GUARANTEES GIVEN BY GOVERNMENT .................................................................................................................. 69

TABLE 19: FORM F-8: GRF ............................................................................................................................................................................. 70

TABLE 20: FORM F-9: STATEMENT OF FINANCIAL ASSETS ....................................................................................................................... 71

TABLE 21: FORM F-10: REVENUES RAISED BUT NOT REALIZED ............................................................................................................... 71

TABLE 22: FORM F-11: EMPLOYMENT IN STATE GOVERNMENT.............................................................................................................. 72

TABLE 23: FORM F-11: EMPLOYMENT IN STATE PSUS ............................................................................................................................. 73

TABLE 24: FORM F-11: EMPLOYMENT IN SEMI GOVERNMENT BODIES .................................................................................................. 73

TABLE 25: FORM F-11: EMPLOYMENT IN UNIVERSITIES ........................................................................................................................... 73

TABLE 26: FORM F-11: EMPLOYMENT IN ULBS ......................................................................................................................................... 73

TABLE 27: OUTCOME BUDGET FOR FINANCIAL YEAR 20. .-. . ................................................................................................................... 74

TABLE 28: GENDER BUDGET FORMAT FOR CATEGORY 1 AND 2 SCHEMES (FINANCIAL YEAR 20. .- . . – YEAR T) .......................... 75

List of Figures

FIGURE 1: PRIORITIZATION OF OBJECTIVES .................................................................................................................................................. 54

FIGURE 2: COMPONENT LINKAGES .................................................................................................................................................................. 55

FIGURE 3: PERTINENT QUESTIONS WHILE DRAFTING LOGFRAME .............................................................................................................. 57

Budget Manual Volume II Annexure 1


Annexure 1 LIST OF CGA APPROVED MAJOR HEADS

(BUDGET MANUAL VOLUME I REFERENCE: CHAPTER 3)

Table 1: List of CGA Approved Major Heads

CONSOLIDATED FUND – REVENUE

RECEIPT HEADS (REVENUE ACCOUNT)

A. Tax Revenue

(a) Taxes on Income and Expenditure

(b) Taxes on Property and Capital Transactions

0029 Land Revenue

0030 Stamps and Registration Fees

0031 Estate Duty

0032 Taxes on Wealth Tax

0033 Gift Tax

0035 Taxes on Immovable Property other than Agricultural Land

(c) Taxes on Commodities and Services

0037 Customs

0038 Union Excise Duties

0039 State Excise

0040 Taxes on Sales, Trade etc.

0041 Taxes on Vehicles

0042 Taxes on Goods & Passengers

0043 Taxes and Duties on Electricity

0044 Service Tax

0045 Other Taxes and Duties on Commodities and Services

B. Non-Tax Revenue

(a) Fiscal Services

0046 Currency, Coinage and Mint

0047 Other Fiscal Services

(b) Interest Receipts, Dividends and Profits

0049 Interest Receipts

0050 Dividends and Profits

(c) Other Non-Tax Revenue

(i) General Services

0051 Public Service Commission

0055 Police

0056 Jails

0057 Supplies and Disposals

0058 Stationery and Printing

0059 Public Works

0070 Other Administrative Services

0071 Contribution and Recoveries towards Pension and Other Retirement benefits

0075 Miscellaneous General Services

0076 Defense Services – Army



0077 Defense Services – Navy

0078 Defense Services – Air Force

0079 Defense Services – Ordnance Factories

(ii) Social Services

0202 Education, Sports, Art and Culture

0210 Medical and Public Health

0211 Family Welfare

0215 Water Supply and Sanitation

0216 Housing

0217 Urban Development

0220 Information and Publicity

0221 Broadcasting

0230 Labour and Employment

0235 Social Security and Welfare

0250 Other Social Services

(iii) Economic Services

0401 Crop Husbandry

0403 Animal Husbandry

0404 Dairy Development

0405 Fisheries

0406 Forestry and Wild Life

0407 Plantations

0408 Food Storage and Warehousing

0415 Agricultural Research and Education

0425 Co-operation

0435 Other Agricultural Programs

0506 Land Reforms

0515 Other Rural Development Programs

0551 Hill Areas

0552 North Eastern Areas

0575

0700

Other Special Areas Programs

Major Irrigation

0701 Medium Irrigation

0702 Minor Irrigation

0801 Power

0802 Petroleum

0803 Coal and Lignite

0810 Non Conventional Sources of Energy

0851 Village and Small Industries

0852 Industries

0853 Non-ferrous Mining and Metallurgical Industries

0875 Other Industries

1001 Indian Railways-Miscellaneous Receipts

1002 Indian Railways-Commercial Lines-Revenue Receipts

1003 Indian Railways-Strategic Lines-Revenue Receipts

1051 Ports and Light Houses



1052 Shipping

1053 Civil Aviation

1054 Roads and Bridges

1055 Road Transport

1056 Inland Water Transport

1075 Other Transport Services

1201 Postal Receipts

1225 Telecommunication Receipts

1275 Other Communication Services

1401 Atomic Energy Research

1425 Other Scientific Research

1452 Tourism

1453 Foreign Trade and Export Promotion

1456 Civil Supplies

1475 Other General Economic Services

C. Grants-In-Aid and Contributions

1601 Grants-in-aid from Central Government

1603 States’ Share of Union Excise Duties

1605 External Grant Assistance

1606 Aid Material and Equipment

EXPENDITURE HEADS (REVENUE ACCOUNT)

A. General Services

(a) Organs of State

2011 Parliament/State/Union Territory Legislatures

2012 President/Vice-President/Governor/Administrator or Union Territories

2013 Council of Ministers

2014 Administration of Justice

2015 Elections

2016 Audit

(b) Fiscal Services

(i) Collection of Taxes on Income and Expenditure

2020 Collection of Taxes on Income and Expenditure

(ii) Collection of Taxes on Income and Expenditure

2029 Land Revenue

2030 Stamps and Registration

2031 Collection of Estate Duty, Taxes on Wealth and Gift Tax

2035 Collection of Other Taxes on Property and Capital Transactions

(iii) Collection of Taxes on Commodities and Services

2037 Customs

2038 Union Excise Duties

2039 State Excise

2040 Taxes on Sales, Trade etc.


2045 Other Taxes and Duties on Commodities and Services

(iv) Other Fiscal Services

2046 Currency, Coinage and Mint



2047 Other Fiscal Services

(c) Interest payment and servicing of Debt

2048 Appropriation for reduction or avoidance of Debt

2049 Interest Payments

(d) Administrative Services

2051 Public Service Commission

2052 Secretariat – General Services

2053 District Administration

2054 Treasury and Accounts Administration

2055 Police

2056 Jails

2057 Supplies and Disposals

2058 Stationery and Printing

2059 Public Works

2061 External Affairs

2070 Other Administrative Services

(e) Pensions and Miscellaneous General Services

2071 Pensions and Other Retirement benefits

2075 Miscellaneous General Services

(f) Defense Services

2076 Defense Services-Army

2077 Defense Services-Navy

2078 Defense Services-Air Force

2079 Defense Services-Ordnance Factories

B. Social Services

(a) Education, Sports, Art and Culture

2202 General Education

2203 Technical Education

2204 Sports and Youth Services

2205 Art and Culture

(b) Health and Family Welfare

2210 Medical and Public Health

2211 Family Welfare

(c) Water Supply, Sanitation, Housing and Urban Development

2215 Water Supply and Sanitation

2216 Housing


(d) Information and Broadcasting

2220 Information and Publicity

2221 Broadcasting

(e) Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes

2225 Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes

(f) Labour and Labour Welfare

2230 Labour and Employment

(g) Social Welfare and Nutrition

2235 Social Security and Welfare



2236 Nutrition

2245 Relief on account of Natural Calamities

(h) Others


2251 Secretariat – Social Services

C. Economic Services

(a) Agriculture and Allied Activities

2401 Crop Husbandry

2402 Soil and Water Conservation



2405 Fisheries

2406 Forestry and Wild Life

2407 Plantations

2408 Food Storage and Warehousing

2415 Agricultural Research and Education

2416 Agricultural Financial Institutions

2425 Co-operation

2435 Other Agricultural Programs

(b) Rural Development

2501 Special Programs for Rural Development

2505 Rural Employment

2506 Land Reforms

2515 Other Rural Development Programs

(c) Special Areas Programs

2551 Hill Areas

2552 North Eastern Areas

2553 MPs Local Area Development Scheme

2575 Other Special Areas Programs

(d) Irrigation and Flood Control

2700 Major Irrigation

2701 Medium Irrigation


2705 Command Area Development

2711 Flood Control and Drainage

(e) Energy

2801 Power

2802 Petroleum

2803 Coal and Lignite

2810 Non-Conventional Sources of Energy

2820 Energy Co-ordination and Development

(f) Industry and Minerals

2851 Village and Small Industries

2852 Industries

2853 Non-ferrous Mining and Metallurgical Industries

2875 Other Industries



2885 Other Outlays on Industries and Minerals

(g) Transport

3001 Indian Railways-Policy Formulation, Direction, Research and other Miscellaneous

Organization

3002 Indian Railways-Commercial Lines-Working Expenses

3003 Indian Railways-Strategic Lines-Working Expenses

3004 Indian Railways-Open Line Works (Revenue)

3005 Payments to General Revenues

3006 Appropriation from Railway Surplus

3007 Repayment of Loans taken from General Revenues

3025 Payment towards amortization of over capitalization

3051 Ports and Light Houses

3052 Shipping

3053 Civil Aviation

3054 Roads and Bridges

3055 Road Transport



(h) Communications

3201 Postal Services

3225 Telecommunication Services

3230 Dividends to General Revenues

3231 Appropriation from Telecommunications Surplus

3232 Repayment of Loans taken from General Revenues by Telecommunications

3252 Satellite Systems

3275 Other Communication Services

(i) Science Technology and Environment

3401 Atomic Energy Research

3402 Space Research

3403 Oceanographic Research

3425 Other Scientific Research

3435 Ecology and Environment

(j) General Economic Services

3451 Secretariat-Economic Services

3452 Tourism

3453 Foreign Trade and Export Promotion

3454 Census Surveys and Statistics

3455 Meteorology

3456 Civil Supplies

3465 General Financial and Trading Institutions

3466 International Financial Institutions


D. Grants-in-aid and contributions

3601 Grants-in-aid to State Governments

3602 Grants-in-aid to Union Territory Governments

3603 Payment to States’ share of Union Excise Duties



3604 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions

3605 Technical and Economic Co-operation with other countries

3606 Aid Materials and Equipments

CONSOLIDATED FUND – CAPITAL PUBLIC DEBT, LOANS, ETC. RECEIPTS HEADS (CAPITAL

ACCOUNT)

4000 Miscellaneous Capital Receipts

EXPENDITURE HEADS (CAPITAL ACCOUNT)

A. Capital Account of General Services

4046 Capital Outlay on Currency, Coinage and Mint

4047 Capital Outlay on other Fiscal Services

4055 Capital Outlay on Police

4058 Capital Outlay on Stationery and Printing

4059 Capital Outlay on Public Works

4070 Capital Outlay on other Administrative Services

4076 Capital Outlay on Defense Services

B. Capital Account of Social Services

(a) Capital Account of Education, Sports, Art and Culture

4202 Capital Outlay on Education, Sports, Art and Culture

(b) Capital Account of Health and Family Welfare

4210 Capital Outlay on Medical and Public Health

4211 Capital Outlay on Family Welfare

(c) Capital Account of Water Supply, Sanitation, Housing and Urban Development

4215 Capital Outlay on Water Supply and Sanitation

4216 Capital Outlay on Housing

4217 Capital Outlay on Urban Development

(d) Capital Account of Information and Broadcasting

4220 Capital Outlay on Information and Publicity

4221 Capital Outlay on Broadcasting

(e) Capital Account of Welfare of Schedule Castes, Schedule Tribes and other Backward Classes

4225 Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes and other Backward

Classes

(g) Capital Account of Social Welfare and Nutrition

4235 Capital Outlay on Social Security and Welfare

4236 Capital Outlay on Nutrition

(h) Capital Account of Other Social Services

4250 Capital Outlay on other Social Services

C. Capital Accounts of Economic Services

(a) Capital Account of Agriculture and Allied Activities

4401 Capital Outlay on Crop Husbandry

4402 Capital Outlay on Soil and Water Conservation

4403 Capital Outlay on Animal Husbandry

4404 Capital Outlay on Dairy Development

4405 Capital Outlay on Fisheries

4406 Capital Outlay on Forestry and Wild Life

4407 Capital Outlay on Plantations

4408 Capital Outlay on Food Storage and Warehousing



4415 Capital Outlay on Agricultural Research and Education

4416 Capital Outlay on Agricultural Financial Institutions

4425 Capital Outlay on Co-operation

4435 Capital Outlay on other Agricultural Programs

(b) Capital Account of Rural Development

4515 Capital Outlay on other Rural Development Programs

(c) Capital Account of Special Areas Program

4551 Capital Outlay on Hill Areas

4552 Capital Outlay on North Eastern Areas

4575 Capital Outlay on other Special Areas Programs

(d) Capital Account of Irrigation and Flood Control

4700 Capital Outlay on Major Irrigation

4701 Capital Outlay on Medium Irrigation

4702 Capital Outlay on Minor Irrigation

4705 Capital Outlay on Command Area Development

4711 Capital Outlay on Flood Control Projects

(e) Capital Account of Energy

4801 Capital Outlay on Power Projects

4802 Capital Outlay on Petroleum

4803 Capital Outlay on Coal and Lignite

4810 Capital Outlay on Non-Conventional Sources of Energy

(f) Capital Account of Industry and Minerals

4851 Capital Outlay on Village and Small Industries

4852 Capital Outlay on Iron and Steel Industries

4853 Capital Outlay on Non-ferrous Mining and Metallurgical Industries

4854 Capital Outlay on Cement and Non-metallic Mineral Industries

4855 Capital Outlay on Fertilizer Industries

4856 Capital Outlay on Petro-Chemical Industries

4857 Capital Outlay on Chemicals and Pharmaceutical Industries

4858 Capital Outlay on Engineering Industries

4859 Capital Outlay on Telecommunication and Electronic Industries

4860 Capital Outlay on Consumer Industries

4861 Capital Outlay on Atomic Energy Industries

4875 Capital Outlay on other Industries

4885 Other Capital Outlay on Industries and Minerals

(g) Capital Account of Transport

5002 Capital Outlay on Indian Railways-Commercial Lines

5003 Capital Outlay on Indian Railways-Strategic Lines

5051 Capital Outlay on Ports and Light Houses

5052 Capital Outlay on Civil Aviation

5054 Capital Outlay on Roads and Bridges

5055 Capital Outlay on Road Transport

5056 Capital Outlay on Inland and Water Transport

5075 Capital Outlay on other Transport Services

(h) Capital Account of Communication

5201 Capital Outlay on Postal Services



5225 Capital Outlay on Telecommunication Services

5252 Capital Outlay on Satellite System

5275 Capital Outlay on other Communication Services

(i) Capital Account of Science Technology and Environment

5401 Capital Outlay on Atomic Energy Research

5402 Capital Outlay on Space Research

5403 Capital Outlay on Oceanographic Research

5425 Capital Outlay on other Scientific and Environmental Research

(j) Capital Account of General Economic Services

5452 Capital Outlay on Tourism

5453 Capital Outlay on Foreign Trade and Export Promotion

5455 Capital Outlay on Meteorology

5465 Investments in General Financial and Trading Institutions

5466 Investment in International Financial Institutions

5475 Capital Outlay on other General Economic Services

D. Grants-in-aid and Contributions

E. Public Debt

6001 Internal Debt of Central Government

6002 External Debt

6003 Internal Debt of the State Government

6004 Loans and Advances from the Central Government

6005 External Debt Suspense

F. Loans and Advances

6075 Loans for Miscellaneous General Services

6202 Loans for Education, Sports, Art and Culture

6210 Loans for Medical and Public Health

6211 Loans for Family Welfare

6215 Loans for Water Supply and Sanitation

6216 Loans for Housing

6217 Loans for Urban Development

6220 Loans for Information and Publicity

6221 Loans for Broadcasting

6225 Loans for Welfare of Schedule Castes, Scheduled Tribes and other Backward Classes

6235 Loans for Social Security and Welfare

6245 Loans for Relief on account of Natural Calamities

6250 Loans for other Social Services

6401 Loans for Crop Husbandry

6402 Loans for Soil and Water Conservation

6403 Loans for Animal Husbandry

6404 Loans for Dairy Development

6405 Loans for Fisheries

6406 Loans for Forestry and Wild Life

6407 Loans for Plantations

6408 Loans for Food Storage and Warehousing

6416 Loans to Agricultural Financial Institutions

6425 Loans for Co-operation



6435 Loans for Other Agricultural Programs

6501 Loans for Special Programs for Rural Development

6505 Loans for Rural Employment

6506 Loans for Land Reforms

6515 Loans for other Rural Development Programs

6551 Loans for Hill Areas

6552 Loans for North Eastern Areas

6575 Loans for other Special Areas Programs

6700 Loans for Major Irrigation

6701 Loans for Medium Irrigation

6702 Loans for Minor Irrigation

6705 Loans for Command Area Development

6711 Loans for Flood Control Projects

6801 Loans for Power Projects

6802 Loans for Petroleum

6803 Loans for Coal and Lignite

6810 Loans for Non-Conventional Sources of Energy

6851 Loans for Village and Small Industries

6852 Loans for Iron and Steel Industries

6853 Loans for Non-ferrous Mining and Metallurgical Industries

6854 Loans for Cement and Non-Metallic Mineral Industries

6855 Loans for Fertilizer Industries

6856 Loans for Petro-Chemical Industries

6857 Loans for Chemical and Pharmaceutical Industries

6858 Loans for Engineering Industries

6859 Loans for Telecommunication and Electronic Industries

6860 Loans for Consumer Industries

6861 Loans for Atomic Energy Industries

6875 Loans for other Industries

6885 Other loans to Industries and Minerals

7002 Loans to Railways

7051 Loans for Ports and Light Houses

7052 Loans for Shipping

7053 Loans for Civil Aviation

7055 Loans for Road Transport

7056 Loans for Inland Water Transport

7075 Loans for other Transport Services

7225 Loans for Telecommunication Services

7275 Loans for other Communication Services

7425 Loans for other Scientific Research

7452 Loans for Tourism

7453 Loans for Foreign Trade Export Promotion

7465 Loans for General Financial and Trading Institutions

7475 Loans for other General Economic Services

7601 Loans and Advances to State Governments

7602 Loans and Advances to Union Territory Governments



7605 Advances to Foreign Governments

7610 Loans to Government Servants etc.

7615 Miscellaneous Loans

G. Inter-State Settlement

7810 Inter State Settlement

H. Transfer to Contingency Fund

7999 Appropriation to the Contingency Fund

CONTINGENCY FUND

8000 Contingency Fund

PUBLIC ACCOUNT

I. Small Savings, Provident Funds, etc.

(a) National Small Savings Fund

8001 Savings Deposits

8002 Savings Certificates

8006 Public Provident Funds

8007 Investments of National Small Savings Fund

8008 Income and Expenditure of National Small Savings Fund

(b) State Provident Funds

8009 State Provident Funds

(c) Other Accounts

8010 Trusts and Endowments

8011 Insurance and Pension Funds

8012 Special Deposits and Accounts

8013 Other Deposits and Accounts

J. Reserve Funds

(a) Reserve Funds bearing Interest

8115 Depreciation/Renewal Reserve Fund

8116 Revenue Reserve Funds

8117 Development Funds

8118 Capital Reserve Funds

8121 General and Other Reserve Funds

(b) Reserve Funds not bearing Interest

8222 Sinking Funds

8223 Famine Relief Fund

8224 Central Road Funds

8225 Roads and Bridges Fund


8228 Revenue Reserve Funds

8229 Development and Welfare Funds

8235 General and Other Reserve Funds

K. Deposits and Advances

(a) Deposits bearing Interest

8336 Civil Deposits

8337 Deposits of Railways

8338 Deposits of Local Funds

8342 Other Deposits



(b) Deposits not bearing Interest

8443 Civil Deposits

8444 Defense Deposits

8445 Railway Deposits

8446 Postal Deposits

8447 Telecommunication Deposits

8448 Deposits of Local Funds

8449 Other Deposits

8450 Balance Account of Union Territories

8451 Bhopal Gas Leak Disaster Relief Fund

(c) Advances

8550 Civil Advances

8551 Defence Advances

8552 Railway Advances

8553 Postal Advances

8554 Telecommunication Advances

L. Suspense and Miscellaneous

(a) Coinage Accounts

8656 Coinage Accounts

(b) Suspense

8658 Suspense Accounts

8659 Suspense Accounts (Defence)

8660 Suspense Accounts (Railways)

8661 Suspense Accounts (Postal)

8662 Suspense Accounts (Telecommunication)

8663 Accounting Adjustment Suspense

(c) Other Accounts

8670 Cheques and Bills

8671 Departmental Balances

8672 Permanent Cash Imprest

8673 Cash Balance Investment Account

8674 Security Deposits made by Government

8675 Deposits with Reserve Bank

8677 Remittances into Banks/Treasuries

(d) Accounts with Governments of Foreign Countries

8679 Accounts with Governments of other Countries

(e) Miscellaneous

8680 Miscellaneous Government Accounts

M. Remittances

(a) Money Orders and other Remittances

8781 Money Orders

8782 Cash Remittances and adjustments between officers rendering accounts to the same

Accounts Officer

8785 Other Remittances

(b) Inter Government Adjustment Account

8786 Adjusting Account between Central and State Governments



8787 Adjusting Account with Railways

8788 Adjusting Account with Posts

8789 Adjusting Account with Defense

8790 Accounts with States etc. (Railways)

8791 Accounts with States etc. (Posts)

8792 Accounts with States etc. (Defense)

8793 Inter State Suspense Account

8794 Accounts with the High Commissioner for India in U. K.

8795 Adjusting Account with Telecommunications

(c) Exchange Accounts

8797 Exchange Accounts

N. Cash Balance

8999 Cash Balance



Annexure 2 LIST OF STANDARD OBJECTS AND DETAILED HEADS OF EXPENDITURE


Table 2: Standard Objects and Detailed Heads of Expenditure

Object

Head

Detailed

Head Description Scope

11 Salaries & Allowances

11 001

Salary

Should include salaries of the Governor, judges of the High

Court, Ministers; and of the office bearers, Members,

officials and workers of the Legislative Assembly

11 003 Dearness Allowance Should include dearness allowance

11 004 Conveyance Allowance Should include conveyance allowance, where applicable

11 005 Tribal Area Allowance Should include tribal area allowance, where applicable

11 006 House Rent Allowance Should include house rent allowance

11 007 City Compensatory Allowance

Should include city compensatory allowance, where

applicable

11 008

Other Allowances

Other allowances, for which separate detailed heads have

not been provided for, should be shown here. This includes

telephone allowances, medical allowances and stationary

allowances provided to MLAs

11 009 Medical Reimbursement

11 010 Leave Travel Concession

11 011 Festival Advance

11 012 Deduct Recovery – Festival Advance

11 013 Deputation Allowance

11 014 Food Allowance Should be provided as per service terms and conditions

11 015 Expenditure on laundry and saloon Should be provided as per service terms and conditions

11 016 Grain Advance

11 017 Deduct Recovery – Grain Advance

11 018 Medical Advance



Object

Head

Detailed


11 019 Deduct Recovery – Medical Advance

11 020 Fixed T. A.

11 021 Special Pay

11 022 Sumptuary Allowance

11 023 Constituency Allowance

11 024 Daily Allowance

11 025 Remuneration to Employees on contract

Should include remuneration to employees appointed on

contract basis

11 027 Dearness Pay

11 028 Grade Pay

12 Wages Should include wages for work carried out by workers

13

Pension & ancillary Benefits

Should include designation wise pension, gratuity and other

benefits to retired state government servants, freedom

fighters and MLAs. However, should not include social

security pension.

14

Awards, Rewards, Prizes

Should include amounts of the awards, rewards and prize

given to state government servants and non government

individuals as well as expenditure incurred for organizing

these ceremonies

16

Salaries & Allowances – All India Service

16 001 Salary










applicable



Object

Head

Detailed


16 008 Other Allowances











16 019 Deduct Recovery - Medical Advance

16 020 Fixed T.A.

16 021 Special Pay


16 027 Dearness Pay

16 028 Grade Pay

17

Salaries & Allowances – Ministers and MLAs

17 001 Salary








applicable








Object

Head

Detailed







17 020 Fixed T.A.

17 021 Special Pay

17 022 Sumptuary Allowance

Should include sumptuary allowance to the Governor,

judges of the High Court, Ministers, and to the office bearers

of the Legislative Assembly

17 023 Constituency Allowance

Should include constituency allowance to the Ministers and

Members of the Legislative Assembly


17 026 Income Tax on Salaries etc.

Should include the tax payable by the state government on

the allowances and perquisites of Ministers and office

bearers of the Legislative Assembly

18

Salaries & Allowances – Judicial Services

18 001 Salary










applicable







Object

Head

Detailed










18 020 Fixed T.A.

18 021 Special Pay




contract basis

18 027 Dearness Pay

18 028 Grade Pay

19

Pay of work charged & contingent

establishment

19 001 Salary










applicable






Object

Head

Detailed











19 020 Fixed T.A.

19 021 Special Pay




contract basis

19 027 Dearness Pay

19 028 Grade Pay

20 Travel Allowance

21 001 Travel Allowance (on Tour)

21 002 Travel Allowance (on Transfer)

21 003 Travel Allowance (on Training)

21 004 Value of railway warrants

21 005 Value of motor Warrants

22 Office Expenses

22 001 Service Postage and Telegrams

22 002 Telephone Charges

22 003 Office Furniture

All new furnitures or replacement furnitures will be

included.



Object

Head

Detailed


22 004 Books and Periodicals

22 005 Electricity and Water Charges

22 006 Liveries

22 007 Stationery and forms

22 008 Other Contingencies

22 009 P.O.L.

22 010 Hospitality and Entertainment Expenses

Should include expenditure on travel arrangements of state

guests and distinguished individuals as well as on

refreshments for state government meetings

22 011 Rent, Rates and Local Taxes

Should include rent of buildings and land taken on lease

used for state government functions, as well as for payment

of local taxes

22 012 Printing & Publication Should include expenditure on printing and publications

22 013 Office Equipments All office related equipments like fax, computers etc. which

are not part of any project.

23 Purchase of Vehicles

23 001 Purchase of new vehicles

All new vehicles in addition to existing vehicles which are

part of new item of expenditure

23 002

Purchase of vehicles against written

off/replacement

New vehicles purchased against written off or disposed

vehicles

24 Examination & Training

24 001 Examination

Should include expenditure on conducting exams and on the

selection procedure for selection of government servants

24 002

Training

Should include fees given to institutions for trainings of

government servants as well as expenditure incurred

during such trainings

25 Expenditure on facilities given to

distinguished personages.

Should include expenditure on facilities provided to the

Governor, Ministers, Office bearers of the Legislative

Assembly and judges of the High Court



Object

Head

Detailed


25 001 Furnishing of Official Residences

25 002

Water & Electricity Charges for official

Residences

25 003

Maintenance, repairs and carriage of camp and

house-hold

25 004

Payment and presents for services rendered on

tour

25 005

Special Trains and haulage of saloon Carriages

and airfares, etc.

25 006 Maintenance of official Railway saloon.

26

Seminar, Workshop, Conference

Should include expenditure on organizing seminars,

workshops and conferences as well as fees for participating

in such events

31 Payment for Professional Services

31 001 Examiners

Should include honorariums paid to examiners for the

examinations conducted by different institutions

31 002 Consultancy Services

Should include payments for all categories of consultancy

services employed

31 003 Fees to Pleaders Should include fees paid to pleaders

31 004 Honorarium for special services Should include honorariums for all special services

31 005

Security Services

Should include expenditure on security of offices and

government property as well as payment to individuals for

this purpose

31 006 Cleaning Services

Should include payment to agencies and/or individuals for

cleaning of offices and government premises

31 007

Transportation Charges

Should include expenditure on travel for attending

government functions as well as payments for rented

vehicles for transportation of goods

31 008

Commission to

Agents/Licenses/Concessionaires

Should include payment of commissions to Small Savings

Agents, Stamp fee vendor etc



Object

Head

Detailed


31 009 Lease/rental charges of equipment

Should include lease and rental charges for equipments put

to government use

31 010 Other charges

Should include payments of other services which have not

been covered in the above detailed heads

32 Minor Works

Should include expenditure on Minor Works, as defined by

the Works Departments

33 Maintenance Work

33 001 Maintenance of Fixed Assets

Should include expenditure on inspection and maintenance

of fixed assets

33 002 Maintenance of Machines & Equipment


of machines and equipment

33 003 Maintenance of Vehicles


of vehicles

33 004 Electricity Charges Should include charges for maintenance

33 005 Others Should include expenditure on items other than those listed

above

33 006 Furniture Maintenance and Repairs All expenses related to maintenance and repairs of

furnitures.

34 Material and Supplies

34 001 Purchase of Material

34 002 Purchase of Medicines

Should include expenditure on medicines for hospitals and

animal hospitals

34 003 Fodder & feed for animals & birds

34 004 Cost of Ration/Food Should include cost of ration/food where applicable

34 005 Arms and Ammunition Should include expenditure on arms and ammunition

34 006

Consumables

Should include expenditure on items used in day to day

government activities and are not entered in the dead-stock

register

34 007 Components and Spares

Should include expenditure on spare parts of machines,

instruments and equipment



Object

Head

Detailed


34 008 Dead Stock

34 009 Others

Should include such expenditure that is not covered in the

above listed detailed heads

35 Advertisement and Publicity Should include expenditure on advertisement and publicity

36 Clothing, Bedding & Tents

Should include expenditure on uniforms, beddings and tents

for establishments other than office establishments

37 Fair, Function and Exhibition

41 Stipends and Scholarship

41 001 Stipends

Should include stipends given to student dwellers of

Ashrams

41 002 Scholarship Should include all categories scholarships

41 003

Study-tours

Should include expenditure on study tours of students of

educational institutions as well as of beneficiaries of various

schemes

42 Grant-in-aid

42 002

Maintenance Grant

Should include grants to Non –Government and Quasi-

Government institutions for Salary/ Honorarium Allowance

etc

42 003 Payment from Discretionary Grant

Should include discretionary grants given by the Chief

Minister and other Ministers

42 004 Consumption Grants

Consumption Grants other than Salary/ Honorarium

Allowance etc

42 005 Grants-in-aid during Public Relation tours

Should include grants declared by Ministers during public

rallies and tours

42 007 Others

42 008

Devolution of state taxes levied and collected

etc. to local Bodies

42 009

Grants to Panchayat Raj Institutions for

implementation of schemes

42 010 Grants to Urban Local Bodies for



Object

Head

Detailed


implementation of schemes

43

Contribution

Should include leave encashment benefits, contributions of

the center and state in different schemes, as well

contributions that are mandated either by law or an

executive order

44

Subsidy

44 001 Direct subsidy

44 002 Subsidy to Corporation/Board

44 003 Labour Subsidy

44 004 Tax Subsidy

44 005 Regulatory advantages

44 006 Infrastructure Subsidies

44 007 Trade Protection Subsidies

44 008 Other Subsidy

44 009 Procurement Subsidy

45

Grants for building Capital Assets

45 001 Grants for building Capital Assets

51 Other Charges

Should include such expenditure that is not covered in the

above listed objects

52 Payment of Interest/dividend

52 001 Payment of Interest

Should include payment of interest on various loans taken

by the state government

52 002 Payment of Dividend

Should include payment of dividends under specific

decisions of the state government

53 Payment of Decretal Amount (Charges) Should include payments resulting from decrees

54

Compensation

Should include payment of compensation as specified by

court orders such as compensation declared for victims of

attacks by wild animals etc

55 Suspense



Object

Head

Detailed


55 001 Stock

55 002 Miscellaneous Public Works Advances

55 003 Workshop Suspense

56

Secret Services Expenses

Should include expenditure incurred for compilation of

secret information

57

Share of cost of High Commission of India in

U.K.

58

Payments of Taxes & Royalty Should include payment of taxes and royalty on

objects/services made available by the state government

59

Expenditure on Printing of Stamp Papers

61

Survey, Investigation & Design and

Preparation of DPRs.

Should include expenditure incurred on survey, evaluation

and preparation of DPRs for new schemes

62 Purchase of Land and Buildings/Acquisition

62 001 Purchase of Land/Acquisition

62 002 Purchase of Buildings/Acquisition

63 Machinery

63 001 Plant and Machinery

Should include plants and machinery listed in the manuals

of the works departments

63 002 Equipment

Should include payment for equipment brought to use for

specific official tasks e.g. wireless etc

63 003 Accessories

Should include payment for accessories required for above

listed equipment

63 004 Ordinary Tools & Plant Should include payment for ordinary tools and instruments

64 Major Works

Should include expenditure incurred on Major Works as

defined by Works Departments

64 001 Major Works Should include all major works above ` 101 crore

64 002 Sub Major Works

Should include all major works less than or equal to ` 101

crore

1 Limit as specified by the Finance Department



Object

Head

Detailed


64 003 Pro-rata charged Establishment

64 004 Pro-rata charged T&P

65 Investment

66 Loan Repayment

66 001 Loan Repayment

66 002 Repayment of ways and means advance

66 003 Repayment of over draft

67 Loans and Advances

67 001 Loans & Advance (with Interest)

67 002 Loans & Advance (without Interest)

68 Annuity Payments

68 001 Annuity (Capital) All expenses of annuity repayment for capital investments

68 002 Annuity (Revenue/Maintenance)

All expenses of annuity repayment for maintenance and

running of services which are usually annual recurring in

nature.

71 Depreciation

72 Write-off/losses

73 Inter Account Transfers

74 (-) Recoveries

74 001 From other states

74 002 From Central Governments

74 003 Stock

74 004 Transfer from funds

74 005 From other Institutions

74 006 Pro-rata charged Establishment

74 007 Pro-rata charged T&P

008 Stocks

75 State share for C./E./Co. sponsored



Object

Head

Detailed


001 State’s Share

002

Share of loan assistance in Externally Aided

Projects

003

Share of Grant –in –aid in Externally Aided

Projects

004 Others

005 Center’s Share



Annexure 3 LIST OF SEGMENT CODES AND DEVELOPMENT HEADS


Table 3: Segment Codes

Segment Code Description

0100 State Plan Schemes

0101 State Plan schemes (Normal)

0102 Tribal sub plan

0103 Scheduled castes Sub-Plan

0200 Finance commission

0201 Finance Commission (General)

0202 Finance Commission (TSP)

0203 Finance Commission (SCP)

0300 Scarcity works

0301 Scarcity Works (General)

0302 Scarcity Works (TSP)

0303 Scarcity Works (SCP)

0410 Energy development fund

0420 Mineral Area development fund

0430 Forest development fund

0440 Rural development fund

0450 School development fund

0460 Mineral Right Cess Fund

0470 Women and Child Welfare Fund

0480 Panchyat, Land Revenue Cess and Stamp Duty Fund

0490 Cess on Coal Storage

0510 Compensation

0520 Fund for Development for Hindi and Other State Languages

0540 World Food Programme Project Fund

0560 Guarantee Reserve Fund


0600 Schemes Financed out of Additive Funds from Government of India

0602

Schemes Financed Out of Additive Funds From Government of India for Tribal

Sub Plan

0603

Schemes Financed Out of Additive Funds From Government of India for

Scheduled Castes Sub-Plan

0700 Centrally sponsored schemes

0701 Centrally sponsored schemes Normal

0702 Centrally sponsored schemes T. S. P.

0703 Centrally sponsored schemes S. C. P.



Segment Code Description

0800 Central Sector Schemes

0801 Central sector schemes Normal

0802 Central sector schemes T. S. P.

0803 Central sector schemes S. C. P.

0900 Corporation Sponsored Schemes

0910 N. C. D. C.

0920 HUDCO

0930 Housing Board

0950 Fisheries corporation

0960 M.P. Electricity Board

0970 M.P.S.R.T.C.

1000 Other Corporation sponsored Schemes

1010 M/s Coal India limited

1100 Internal resources of Public sector undertaking

1201 Externally Aided Project (Normal)

1202 Externally Aided Project (Tribal Sub-Plan)

1203 Externally Aided Project (Scheduled Castes Sub-Plan)

1301 Central Finance Commission (Normal)

1302 Central Finance Commission (Tribal Sub-Plan)

1303 Central Finance Commission (Scheduled Castes Sub-Plan)

1401 NABARD General

1402 NABARD Schedule Tribal Sub-Plan

1403 NABARD Scheduled Castes

1500 Additional Central Assistance

1501 Additional Central Assistance (General)

1502 Additional Central Assistance (TSP)

1503 Additional Central Assistance (SCP)

Table 4: Development Heads

Development Head Description

01000 Agriculture & Allied Activities

01010 Crop Husbandry

01011 Agriculture Production

01012 Horticulture

01015 Agriculture Research & Education

01020 Soil & Water Conservation

01021 Agriculture Department

01022 Forest Department






01050 Fisheries

01060 Forest & Wild Life

01070 Plantation

01080 Other Agricultural Programmes

01081 Agricultural Marketing

01082 Agricultural Education

01090 Cooperation

01100 Public Distribution System

02000 Rural Development

02010 Special Programme For Rural Development

02011 I.R.D.P.

02012 D.P.A.P. / Water Shed Dev Programme

02013 I.R.E.P.

02020 Rural Employment

02030 Jawahar Rojgar Yojana

02040 Other Programmes

02050 Land Reform

02060 Other Rural Development Programmes

02061 Community Development

02062 Panchayat

02063 SJGSY /DRAD (ADMN)

02064 Water Shed Dev Programme

02065 JGSY / EAS

02066 DPIP

02067 WALMI

02068 Rural Roads

02069 DRDA (ADMN)

02070 Rural Housing (IAY)

02071 Gramin Ajivika Priyojana

02072 Rashtriya Sam Vikas Yojana

02073 Rural Livelihood Programme

02074 Mid-Day Meal

02075 National Rural Employment Guarantee Scheme

02076 M.P. Rojgar Guarantee Council

02077 BRGF (Backward Region Grant)

02078 MP RRDA Road Maintenance Renewal

02079 State Rural Road Connectivity

02080 State Rural Housing




02081 State SGSY

02082 Training

02083 Master Plan

02084 Sootradhar Scheme

02085 SGSY (State)

02086 Special Area Programmes

02088 CM Awas Yojna

04000 Irrigation And Flood Control

04010 Major And Medium Irrigation

04011 Water Resources Development Dept.

04012 N.V.D. Irrigation



04022 Agriculture Dept. (Well Construction)

04023 Micro/Minor Irrigation (Agriculture Dept.)

04030 Command Area Dev.

04040 Flood Control And Drainage

05000 Energy

05010 Power

05011 M.P.S.E.B.

05012 N.V.D.A.

05013 Non Conventional Sources Of Energy

06000 Industry And Mining

06010 Village And Small Industries

06011 Village Industries

06012 Handloom

06013 Khadi Gramodyog

06014 Handicraft

06015 Leather Dev.

06016 Sericulture

06020 Industries (Other Than V & SI)

06021 Industries And Service Sector (Including Power loom)

06022 Employment Services

06030 Mining

07000 Transport

07010 Ports And Light Houses

07020 Shipping

07030 Civil Aviation

07040 Road And Bridges

07050 Road Transport (M.P.S.R.T.C.)






08000 Communication

09000 Science, Technology And Environment

09010 Scientific Research

09020 Ecology & Environment

09021 Environment Planning And Co-Ordination

09022 M.P. Pollution Control Board

09023 Disaster Management Institute

09024 Bhojwet Land Project

09030 Biodiversity And Biotechnology

09040 Information Technology

10000 General Economic Services

10010 Secretarial Economic Services

10011 State Planning Board

10012 Untied Funds

10013 Special Programmes

10014 Computer Centre

10015 District Plan - MLA'S Scheme

10016 Strengthening Of District Offices

10017 Jan Bhagidari Yojna

10018 Bundel Khand Vikas Pradhikaran

10019 Support To Innovations

10020 Tourism

10030 Surveys & Statistics

10040 Civil Supplies


10051 Weights And Measures

10052 Others

11000 Social Services

11010 Education

11011 School Education

11012 Higher Education

11013 Adult Education

11014 School Education (Elementary)

11015 School Education (Secondary)

11020 Technical Education

11030 Sports & Youth Welfare

11031 Swaraj Bhavan

11040 Art & Culture




11043 Language & Gazetteers

11050 Public Health & Family Welfare

11051 Medical Education

11052 I.S.M. & Homeopathy

11053 Food & Drugs Adulteration

11060 Employees State Insurance Scheme

11070 Water Supply And Sanitation

11080 Housing (Including Police Housing)

11081 M.P. Housing Board

11082 Rural Housing

11083 Rental Housing

11084 Police Housing

11085 Loan To Govt. Servants


11091 Urban Development (Town And Country Planning)

11092 Urban Administration

11093 Urban Welfare

11094 State Capital Project

11095 M.P. Urban Projects

11096 Gwalior Capital Project

11100 Information & Publicity

11110 Welfare Of SC/ST & Other Backward Classes

11111 Welfare Of Sch. Casts

11112 Welfare Of Sch. Tribes

11113 Welfare Of Backward Classes

11114 Outlay In Pool For TSP/SCSP Programmes

11115 Electrification Of SC/ST Basti, Energization Programme

11116 Elementary Education ( SC/ST)

11117 Secondary Education ( SC/ST)

11118 Minority Of Welfare

11120 Labour & Employment

11121 Labour Welfare

11122 Craftsmen Training

11123 Employment Services

11124 Special Employment Schemes

11130 Social Security & Welfare

11131 Social Welfare

11132 Women & Child Welfare

11140 Nutrition





11151 Legal Aid To Poor

11152 Codification Of Customary Law

11161 M.P. Inst. Of Training For Y.L. And R.D.

11162 Upgradation Of District Administration. (Revenue Dept)

11163 Upgradation Of Police Administration (Home Dept)

11164 Jail & Jail Administration

11165 Strengthening Of Judicial Administration

11171 Infrastructure Development For Judicial

12000 General Services

12010 Jail (Welfare Of Prisoners)

12020 Stationary & Printing

12030 Academy Of Administration

12040 Administration Services - Public Works

12041 School Of Governance (GAD)

12050 Public Works

12051 Others-State Renewal Fund

12060 Institutional Finance

13000 Pool Funds For New Externally Aided Projects

14000 Externally Aided Project (EAP)

15000 Finance Commission (FC)



Annexure 4 EXTRACT OF CONTINGENCY FUND ACT AND RULES


THE MADHYA PRADESH CONTINGENCY FUND ACT, 1957 AND CONTINGENCY FUND

RULES, 1957

(Received the assent of Governor on the 23rd January, 1957; assent first published in the Madhya

Pradesh Gazette 25th January, 1957)

An Act to provide for the establishment and maintenance of the Constituency Fund of the

State of Madhya Pradesh.

Be it enacted by the Madhya Pradesh Legislature in the Seventh Year of the Republic of India as

follows:-

Short title and commencement

1 (a) This Act may be cited as the Madhya Pradesh Contingency Fund Act, 1957.

(b) It shall come into force immediately on its publication in the Official Gazette of the State.

Definitions

2 In this Act, unless there is anything repugnant in the subject or context, “the Fund” means the

Contingency Fund of the State of Madhya Pradesh establish under section 3.

Establishment of Contingency Fund

3 There shall be established a Fund in the nature of an imprest entitled “The Contingency Fund of

the State of Madhya Pradesh” into which shall be paid from and out of the Consolidated Fund of

the State of Madhya Pradesh a sum of two crore of rupees2.

Custody of Fund and withdrawal there from

4 The fund shall be held on behalf of the Governor by the Secretary to Government in the Finance

Department, and no advances shall be made out of the Fund, except for the purposes of meeting

unforeseen expenditure pending authorization of such expenditure by the Legislature of the State

under appropriation made by Law.

Power to make rules

5 For the purpose of carrying out the objects of this Act, the State Government may make rules

regulating all matters connected with or ancillary to the custody of payment of moneys into, and

the withdrawal of moneys from the Fund.

Repeal and Savings

6 (a) The Madhya Pradesh Contingency Fund Ordinance, 1956 (No. V of 1956), is hereby repealed.

(b) Notwithstanding such repeal, anything done or any action taken under the said Ordinance

shall be deemed to have been done or taken under this Act as if this Act were in force on the

date on which such thing was one or action was taken.

2 This amount has been modified to two hundred crore rupees as per the Madhya Pradesh Contingency Fund

(Amendment) Act, 2011



In exercise of the powers conferred by section 5 of the Madhya Pradesh Contingency Fund Act, 1957

(VII of 1957), the State Government are pleased to make the following rules for regulating all matters

connected with or ancillary to the custody of, payment of moneys into, and the withdrawal of moneys

from, the Contingency Fund of the State of Madhya Pradesh, namely:

THE MADHYA PRADESH CONTINGENCY FUND RULES, 1957

1. These Rules shall be called “The Madhya Pradesh Contingency Fund Rules, 1957”.

2. In these Rules unless there is anything repugnant in the subject or context,-

(a) “Contingency Fund” means the imprest entitled “The Contingency Fund of the State of Madhya

Pradesh” established under Madhya Pradesh Contingency Fund Act, 1957 (No. VII of 1957),

with a sum of rupees two hundred crore which shall be held on behalf of the Governor of

Madhya Pradesh by the Secretary to the Government of Madhya Pradesh, Finance Department.

(b) “Governor” means the Governor of Madhya Pradesh.

3. Advances from the Contingency Fund will be made only to meet unforeseen expenditure of an

indisputably emergent character not provided for in the budget or in cases in which the

postponement of expenditure would be administratively impossible or serious inconvenience or

serious loss or damage would be caused thereby to the public service.

4. All applications for advances from the Contingency Fund should be made to the Secretary to

Government of Madhya Pradesh, Finance Department. The applications shall give:

(a) brief particulars of the additional expenditure involved;

(b) the circumstances in which provision could not be included in the budget;

(c) the reasons why its postponement is not possible;

(d) the amount required to be advanced from the contingency fund with full cost of the proposal

for the year or part of the year, as the case may be;

(e) the grant or appropriation under which provision will eventually have to be made; and the

particulars of the savings when expenditure on a new service can be met by re-

appropriation of funds within the grant.

5. The order sanctioning an advance from the Contingency Fund, which shall specify the amount, the

grant or appropriation to which it relates and give brief particulars by sub-heads and units of

appropriation of the expenditure for meeting which it is made, shall be issued by the Finance

Department as an order of the Governor and communicated to the Administrative Department

concerned and to the Accountant General, Madhya Pradesh.

6. If, in any case, after the order sanctioning an advance from the Contingency Fund has been issued

in accordance with rule 5 and before action is taken in accordance with rule 8 or 9, it is found that

the advances sanctioned will remain wholly or partly unutilized, an application shall be made to

the sanctioning authority for cancelling or modifying the sanction, as the case may be.

7. Sanctions issued to the Heads of Departments by the Administrative Department for incurring

expenditure against the advance shall specify accounts classification in the same details as in rule

5.

8. (a) Supplementary estimates or Vote on Account, as the case may be, for all expenditure so

financed, shall be presented to the Legislative Assembly at the first session meeting immediately

after the advance is sanctioned unless such advance has been resumed to the Contingency Fund in

accordance with the provision of sub-rule (2). Where, however, an advance from the Contingency



Fund is sanctioned after the finalization of the Supplementary Estimates/Vote on Account in the

Finance Department, the estimate in respect of the expenditure so financed, may be presented to

the Legislative Assembly at the session next after.

(b) As soon as the Legislative Assembly has authorized additional expenditure by means of an Act,

the advance or advances made from the Contingency Fund whether for meeting the expenditure

incurred before the estimates were presented to the Legislative Assembly or after they were so

presented shall be resumed to the Fund to the full extent of the Appropriation made in the Act.

9. All advances sanctioned from the Contingency Fund to meet expenditure in excess of the

provision for the service included in an Appropriation (Vote on Account) Act shall be resumed to

the Contingency Fund as soon as the Appropriation Act in respect of the expenditure on the

service for the whole year including the excess met from the advances from the Contingency Fund,

has been passed.

10. (a) The Administrative Department shall be responsible for sending to Finance Department the

proposals for estimates in recoupment of advances from the Contingency Fund and, in the précis

explaining the estimates, a note to the following effect shall be appended:

“A sum of `……………has been advanced from the Contingency Fund in …………. and an equivalent

amount is required to enable repayment to be made to that Fund.”

(b) In case of expenditure on a ‘new service’ not contemplated in the Annual Financial Statement,

advance from the Contingency Fund, despite savings to the extent being available within the

sanctioned grant, should be to the full extent of the expenditure to be incurred up to the date of

obtaining the Supplementary Grant, which should be for a token sum when savings are available

in the sanctioned grant. The note explaining the Supplementary Grant should be in the following

form:

“The expenditure is on a ‘new service’. A sum of `……………has been advanced from the

Contingency Fund in…………….and an equivalent amount is required to enable repayment to be

made to that Fund. The amount, viz. `………….. A part of the amount, viz. `…………..can be found by

re-appropriation of savings within the grant and a token vote only is now required/A vote is

required for the balance, viz., `………………..

11. A copy of the order resuming the advance which shall give a reference to the number and date of

the order in which the original advance was made and to the Appropriation Act referred to in

rules 8 and 9 shall be forwarded by the Finance Department to the Accountant General, Madhya

Pradesh.

12. An account of the transaction of the Fund shall be maintained by the Finance Department in Form

A annexed to these rules.

13. The accounting procedure for expenditure met out of advance from the Contingency Fund shall be

as follows:-

(a) All drawing officers shall prepare separate bills in respect of expenditure to be met out of the

advance from the Contingency Fund and all such bills shall be labelled conspicuously on top

“Contingency Fund” by using a rubber stamp or by writing in red ink. Detailed classification of

the expenditure in the bill should be given according to the usual budget heads.

(b) Account of the expenditure shall be maintained separately and reported to the Chief

Controlling Officers monthly for control of expenditure in a statement headed “Expenditure



met from the Contingency Fund”. The account shall be maintained in the same details as for

expenditure met from the ordinary budget grant.

(c) As soon as orders received allotting funds out of the estimate to meet the expenditure

provisionally met from an advance from the Contingency Fund, the procedure of drawing on

separate bills shall be discontinued as the separate account shall be closed by transferring the

expenditure to the regular departmental account.

FORM A (vide rule 12)

Madhya Pradesh Contingency Fund

Amount of the Fund `…………….

i. Serial No.

ii. Date of transaction.

iii. No. and name of grant or appropriation.

iv. No. and date of the application for advance.

v. No. and date of the order making the advance.

vi. Amount advanced. (`)

vii. Appropriation Act after each additional expenditure.

viii. Amount of advanced resumed.

ix. Balance after each transaction.

x. Initials of Officer-in-charge.

xi. Remarks.

Note:

(i) The balance should be struck after each transaction.

(ii) The amount of the advances should be entered in black ink when made and in red ink when

resumed



Annexure 5 BUDGET CALENDAR

(BUDGET MANUAL VOLUME I REFERENCE: CHAPTER 11) Budget calendar 2011-12 has been shown as sample and changes may be made as per

requirement from time to time

Budget Calendar for Financial Year 2011-12 ( Budget Estimates 2012-13

25th June, 2011 Last date for submission of proposals for First Supplementary Estimates for

the financial year 2011-12

30th July, 2011 Actual figures of receipt and expenditure for the year 2010-11 obtain from

AGMP

30th July, 2011 Provision of Mudra Software to Budget Controlling Officers by the Finance

Department for Non-Plan/Plan and Revenue Receipts estimates

30 th September, 2011 Last date for submission of budget estimates of Revenue Receipts/

Recoveries for 2012-13 to the Finance Department

1 st October, 2011 Plan ceiling for 2012-12 from State Planning Board

14th October 2011 Last date for submission of budget estimates of Non-Plan and new item

proposals for 2012-13 to the Finance Department

27th October 2011 Last date for submission of budget estimates of Plan proposals for 2012-13 to

the Finance Department

31st October 2011 Discussion with department officials (HODs and Additional/ Deputy

Secretaries)on budget estimates of Revenue Receipts 31st October 2011 Last date for submission of information regarding FRBM by the departments

31st October 2011 Last date for submission of proposals for Second Supplementary Estimates

for the financial year 2011-12

1st November 2011 to

21st November 2011

Discussion with department officials (HODs and Additional / Deputy

Secretaries)on budget estimates of non plan expenditure

22nd November 2011

to

9th December 2011

Discussion with department officials (HODs and Additional / Deputy

Secretaries)on budget estimates of plan expenditure

19th December 2011

to 30th December

2011

Discussions with department Principal Secretaries/ Secretaries on proposals

of the Budget Estimates for Non Plan / Plan at the level of Principal

Secretary/Secretary Finance

31st December 2011 Last date for submission of information for Budget Speech of Honorable

Finance Minister

16th January 2012

Last date for submission of information regarding outstanding guarantees

given by the state government in 2010-11 as on 31.12.2011 and land allotment

in 2010-11 by the state government at concessional rates.

Upto 10th January

2012

Discussions, if found necessary, between department ministers and Finance

Minister on budget estimates.

10th February, 2012 Last date for submission of proposals for Third Supplementary Estimates to

the Finance Department

31st March 2012 Last date for submission of sanctions of surrenders and re-appropriation by

departments to the Finance Department.



Annexure 6 MEMO ON NEW SERVICE/ NEW INSTRUMENT OF SERVICE


Monetary limits for New Service/ New Instrument of Service as per Finance Department Memo. No. 216/IV/B-I/95, dated 10th March, 1995

6.1 Establishment related expenditure: Proposals having financial implications exceeding

`5.00 lakh per year would constitute new expenditure.

(Note: The above limit is applicable to the cumulative expenditure in a complete financial

year on new establishment.)

Revision of scales of pay: If the financial implication of a revision in pay scales in a given

financial year exceeds ` 5 lakh, it would be considered a new service.

(Note: Revision of pay scales in pursuance of Pay Commission/Committee specially

appointed for the purpose would not be a new service; however, the acceptance of the

recommendations of such Commission/Committee shall be brought to the notice of the

Legislative Assembly.)

6.2 Vehicles: Purchase of all vehicles except replacement of vehicles declared as unusable

would constitute a new service. Replacement of vehicles declared unusable after their

auction/resale proceeds have been deposited in state accounts will not constitute a new

service.

6.3 Office expenses and equipment: Expenditure exceeding `1 lakh for purchase of

ordinary office equipment would constitute new expenditure.

(Note: Office expenses include all contingent expenditure for running an office such as

furniture, typewriters, duplicators, telephones, intercoms, calculators, electric fans,

cycles, expenditure on purchase of steel racks or almirahs, curtains, etc. Computer, Word

processors, Fax, Tally printers, Air conditioner, Water Cooler, Room Cooler and Photo

Copier)

6.3.1 Expenditure exceeding `4 lakh incurred for purchase of hospital equipment, teaching

equipment, etc. and any other equipment that is of a specific nature suited to meet the

requirements of a particular department and is distinct from common office equipment

will fall in the category of new expenditure.

Replacement of the above listed equipment, once they have been declared unusable and their

auction/resale proceeds have been deposited in state accounts, will not be treated as a new

service. Though orders for replacement of vehicles and office equipment can be placed with

prior approval of the Finance Department, their actual delivery cannot be accepted before

depositing the auction/resale proceeds in state accounts.

6.4 Commissions and Committees: Any Committee/Commission, statutory or otherwise,

involving an expenditure of more than `2 lakh per year would be a new service.

6.5 Fairs and exhibition or any other form of publicity: Expenditure in excess of the

following limits in each case will be a new service.

Table 5: Monetary Limits for classification of new expenditure on Fairs and Exhibitions



Item Expenditure in excess of (in `)

District level fair 30,000

Division level fair 60,000

State level fair 3,00,000

Fair outside the State 8,00,000

Books for the purposes of publicity/Publication of

the notification/ Production of Film/ Making

Cinema Slide etc.

30,000

6.6 Ex gratia payments: Expenditure exceeding ` 10,000 for each incident would be considered new expenditure.

6.7 Payment of decretal charges: All items of expenditure under this category of charged

expenditure exceeding ` 5 lakh should be specifically brought to the notice of the

Legislature and should be classified as new expenditure.

6.8 Grants-in-aids, contribution and subsidies: All non-plan non-recurring grants

exceeding the limit of ` 50,000 and non-plan recurring grants exceeding the limit of ` 25,

000 should be treated as new service. All plan non-recurring grants of ` 1 lakh and above

as well as plan recurring grants of ` 50,000 and above should be classified as new service.

Note:

(a) A grant of a nature the like of which has not been given in the past or a grant

proposed to be given for a purpose for which it was not given in the past will be a

new service irrespective of the amount involved.

(b) Grants given to non-government organizations in the social sector to meet specific

requirements of a concerned department should be between ` 1 lakh and ` 5 lakh.

Any grant below this limit would not constitute a new service irrespective of

whether the grant has given for the first time.

6.9 Works: Rules under this head are applicable to Public Works Department, Forest

Department, Department of Farmers’ Welfare and Agriculture Development, Water

Resources Department and Public Health Engineering Department. The following points

are to be taken into consideration for work projects:

1. Works with a total outlay exceeding ` 1 crore should be classified as new

expenditure. Note that total outlay for the concerned project should be taken into

consideration for classification into new expenditure and not the annual budget

provision made under the concerned project. It should be ensured by the Department

and the Finance Department that:

(a) Such expenditure is listed as ‘expenditure of new item’ in the budget presented to

the Legislature for approval

(b) Adequate budgetary resources are available for this purpose

2. Any inter-state or international aided project should not be treated as new service provided

that the entire expenditure under such projects is approved by the Legislature. However,

incase outlay under any such project is more than ` 1 crore, then it would be classified as

new service.



6.9.1 Machinery and equipment: With respect to works, expenditure which is already

administratively/financially approved and is of the nature of an outstanding balance on

spillover works of past years on tools, plants, machinery and/or construction equipment

will not be treated as a new expenditure irrespective of the cost thereof. In all other cases,

purchases should be classified as new expenditure, if the outlay is in excess of ` 10 lakh.

6.10 Investment in and loans to government companies (including Public Sector

Undertakings) and departmental undertakings:

1. Setting up of a new government company or amalgamation of two or more

government companies will constitute new service

2. If provisions have been made in the main budget on the basis of approved outlays for

the annual plan, any additional investment in an existing undertaking or public sector

undertaking (by way of share capital and/or term loan) would not constitute a ‘new

item’. However, investment on any existing undertaking or public sector undertaking

(in the way of share capital and/or term loan as well as both) should be classified as

new expenditure if it exceeds the following limits (limits are based on the total

investment by government in the unit at the end of the previous year):

Table 6: Monetary Limits for classification of new expenditure for investments in PSUs

Total investment by government in the

unit at the end of the previous year

Quantum of additional investment in

current year

< ` 5 crore ` 1 crore

> ` 5 crore but < ` 15 crore ` 3 crore

> ` 15 crore 15 percent of the total investment by

government in the unit at the end of

previous year

3. All short term loans (i.e. recovery of which is to be made within twelve months from

disbursement) exceeding ` 10 lakh should be treated as new service.

6.11 Investment in and loans to private companies/concerns: Following should be

classified as new items of expenditure:

1. All investments in and loans to private companies/concerns for the first time irrespective of

the amount

2. Investments in and loans to private companies/concerns in which the Government is

already a share holder in the form of:

i. Purchase of ordinary shares exceeding ` 1 lakh

ii. Loans exceeding ` 5 lakh

Note: Purchase of rights/bonus shares from any private company in which the government

is already a share holder would not be classified as a new item of expenditure.

6.12 Investment in co-operative societies by way of share capital and/or loans: Expenditure exceeding the following limits should be classified as new expenditure:

Table 7: Monetary Limits for classification of new expenditure for investments in Cooperative Societies



Category of Institution Financial Limit

Apex level institutions ` 1 crore

District level banks and Co-operative ` 40 lakh

All other Societies ` 5 lakh

Note: Short term loans of ` 10 lakh and above would constitute a new item of expenditure

provided that:

(a) The loan is not relented after being obtained from Government of India

(b) Is not in the nature of taccavi loans

6.13 Loans and/or grants to Municipalities or Local Bodies for the purposes of drinking

water works: Following limits apply for classification of loans and advances as new

expenditure:

1. ` 20 lakh in case of loans

2. ` 10 lakh in case of grants

6.14 Loans and advances to Municipalities, Panchayats, individuals, etc.: Following limits

apply for classification of loans and advances as new expenditure:

1. ` 10 lakh in case the loan is interest bearing and given for the first time

2. ` 2 lakh when the loan is interest free

3. A loan, like of which has not been sanctioned in the past will be a new service

irrespective of amount involved.

Note: Loans to individuals for health/education/housing/conveyance/taccavi purposes would not

be a new service. But all loans exceeding ` 1 lakh for the purposes of health/education should be

brought to the notice of the Legislature for information.

6.15 New schemes – Residuary item: Any new scheme costing ` 2 lakh and above which is

not covered by paragraphs above should be categorized as new expenditure.

6.16 General Instructions:

1. A scheme for which provision has been made in the budget as a new service but could

not be implemented during that year will not be treated as a new service only if it is

taken up in the following year.

2. Replacement of furniture, equipment, motor vehicles and machinery will not be a new

service.

6.17 Change in classification and character of service:

1. Expenditure incurred on an existing service but classified under a new head due to

accounting error or change in accounting classification will not constitute new

service.

2. Where provisions under revenue account are surrendered and corresponding

expenditure is proposed to be incurred under capital account or vice versa, the

instructions in paragraph above shall be applied to determine whether the proposed

expenditure is a new item or not.



Monetary limits for new expenditure in the form of grants given to Non Government Organizations in the social sector as per Government Order No.216/IV/B-I/95, dated 10th

March, 1995 issued by the Finance Department vide No.793/IV/B-I/96,dated 5th June, 1996

6.18 Recurring grants of ` 25, 000 and above under non-plan and ` 50, 000 and above under

plan should be classified as new services. For non recurring grants, the corresponding

amounts under non plan and plan are ` 1 lakh and ` 5 lakh respectively.

6.19 Financial limits for new services in respect of grants to any organizations/bodies other

than non-government organizations in the social sector are as follows:

Plan (in `) Non Plan (in `)

Recurring Grant 50,000 25,000

Non – recurring Grant 1,00,000 50,000

Description of Committees constituted for approval of schemes/projects proposed by Administrative Departments under Five Year Plans

Memo. No. 81/R-1703/4/B-1/2012 dated January 18, 2012

Sl No.

Name of Committe

e

Head of Committee

Members of Committee*

Approved limit

of expenditure under the

scheme during

the Five Year Plan

Remarks

1 Standing

Finance

Committee

Principal

Secretary,

Administrative

Department

1. Secretary, Finance

Department

2. Member

Secretary, State

Planning

Commission or

his/her nominee

3. Head of

Department

Up to `10 cr. Approval

required

from

Minister of

concerned

department

2. Expenditur

e Finance

Committee

Principal

Secretary,

Finance

Department

1. Principal

Secretary,

Administrative

Department

2. Secretary,

Finance

Department

3. Member

Secretary, State

Planning

Commission or

his/her nominee

Over ` 10 cr. and

less than ` 50 cr

Approval

required

from

Minister of

concerned

department

and Finance

Minister



4. Head of

Department

3. Project

Screening

Committee

Chief Secretary 1. Principal

Secretary,

Administrative

Department

2. Secretary,

Finance

Department

3. Member

Secretary, State

Planning

Commission or

his/her nominee

More than ` 50 cr. Approval

required

from Council

of Ministers

* 1. If the scheme under consideration includes expenditure to be incurred under the Tribal Sub Plan

and/or Scheduled Caste Sub Plan, then the Principal Secretary, SC and ST Welfare Department must be

invited for Committee meetings

2. The Committee is authorized to invite other officials to the meetings if it feels that their participation

in discussions for the scheme under consideration is essential

Format of the Project Document Name of the Scheme/Project:

6.20 Context/Introduction: In this Section, the brief description of Sector/Subsector,

priorities of Government of India and State Government, strategy, policy and current

situation should be given.

6.21 Issues addressed by the proposed project: In this Section the local regional and state

level problems whose solution is proposed should be stated through schemes/project.

Essential data/survey/report should be attached.

6.22 Objective of the project: In this Section, developmental objectives to be achieved from

the project, description of their utility/delivery/output and each object should be shown

separately. The general description of the project should also be given.

6.23 Targeted beneficiaries: In this Section, the identification of targeted beneficiaries that

will be benefited by scheme/project should be shown clearly mentioned. Analysis of all

aspects related to schemes, description of discussions held with them, sharing in cast,

sharing of ST/SC/women beneficiaries and their contribution in the project should be

shown. Positive or adverse effect, if any, of the project on the poorer sections of the

society should be determined and if there is any adverse effect, the efforts identified for

improvement/treatment should be stated.

6.24 Strategy for project: In this Section, analysis of the current and alternative available

strategies to achieve the developmental objectives should be given and the rationale for

selection of proposed strategy should be stated. An analytical note should be given on



possibility of participation of local bodies, private sector and voluntary/local

organizations.

6.25 Legal aspect: In this Section, the description of strength or weakness of the project

should be given if the execution of the project is to be made in any legal framework.

6.26 Environmental Impact: In this Section, an assessment of environmental impact should

be given, and if essential, the measures to abolish the adverse impact should be identified.

The description of land acquisition, diversion of forest land, rehabilitation etc. required to

execute the project should be given.

6.27 Already implemented schemes: In this Section, the description of efforts already made

in this sector should be given. The description of synergies of proposed project should be

given.

6.28 Technological issues: In this Section, the rationale of selection of technology should be

stated. The reason for selection from other alternatives available, if any, should also be

mentioned.

6.29 Management System: In this Section, the responsibilities of various agencies to execute

the project should be explained. The levels of monitoring and co-ordination should be

described.

6.30 Financial Aid: In this Section, the evaluation of available alternatives of funding, budget,

cost estimation and the phase wise scheduling of expenditure should be mentioned.

Funds flowing into ST/SC areas should be shown. Contribution of different sources of

funds in the total project cost, such as share of Government of India, private partnership

and user charges should be shown clearly. If a loan has been borrowed, the source, period

of amount of loan and full details, conditions etc. should be given.

6.31 Timeframe: In this section, the date of inception of the project and the expected periodic

deliverables during the course of the project should be given. Besides this the time limit

should be shown through various techniques such as CPM (Certified Path Method) or

PERT (Programme Evaluation Review Technique).

6.32 Analysis of Risk: In this Section, existing risks, if any, in achieving the objectives of

scheme/ project should be identified and the details of measures to reduce or remove

them should be given.

6.33 Evaluation: In this Section experience in execution of other similar project should be

detailed. The evaluation mechanism to be adopted for the proposed project should also be

included.

6.34 Success Criteria: In this Section, the methodology proposed for measuring the actual

achievements of project against the stated objective should be given.

6.35 Financial and Economic analysis: In this section in case of projects where the financial

return is measurable, the financial and economic analysis should be carried out.

Generally, in projects where investment and infrastructure in involved, such analysis

should be explained compulsorily.

6.36 The IIR (Internal Rate of Return) should be calculated for major projects.



6.37 Sustainability:- In this Section, issues such as commitments of concerned funding

parties, system of implementation and maintenance etc. related to sustainability of the

completed project should be mentioned.

Format of Précis to be submitted to the Standing Finance Committee for approval of new scheme/project under the Five Year Plan

Name of Department

Scheme/Project Name

6.38 Description of the Proposal

6.38.1 Category of Scheme - State Plan/ Centrally Sponsored Scheme/ Central Sector Scheme/

others – to be specified

• Scheme of Financing – share of state government to be indicated

6.38.2 Details of schemes, if any, with similar objectives as the scheme being proposed currently

under implementation by some other department/agency or likely to be implemented in

the near future

6.38.3 New Proposal/ Revised Proposal/ Revised Cost Estimate

6.38.4 Description of reasons and justification including past scenario, recent events leading to

the proposal, alternatives, if any, financial aspects of proposed scheme/project

6.38.5 Basis and identified criterion for selection of area of implementation for the proposed

scheme

6.38.6 Is the proposal included in the Five Year Plan and the current Annual Plan of the State? Is

there any revision proposed?

6.38.7 Benefit to the State’s economy/ general public and to the ST/SC, woman population in the

state should be indicated separately

6.38.8 Incase of existing schemes, specify the current modified status of the scheme as well as its

past achievements and benefits that have accrued to its beneficiaries

6.38.9 Has this proposal been considered by any other Board/Committee? If yes, what has been

its recommendations/ directions, estimation of the number of beneficiaries, etc.

6.39 Program Schedule

6.39.1 Has detailed scheduling of the scheme/project been carried out?

6.39.2 Proposed schedule for construction works should separately list annual and stage wise

requirement for machines, tools, civil works, raw material, labour etc.

6.39.3 Annual physical and financial targets should be specified

6.39.4 Date of completion of project and expected date of benefits to accrue from the project

should be mentioned

6.39.5 If there is rehabilitation involved in the project, then its cost should be included in the

estimates cost of the project. The costing for rehabilitation should be based on



• Cost of acquiring land/ housing by district/state officials for those dislocated

• Compensations to be paid out to those affected

6.40 Imputed Expenditure

6.40.1 Total recurring and non recurring costs and annual expenditure under the project

6.40.2 Details of the financing for the project

6.40.3 Is there any external aid (grant or loan) expected?

6.40.4 Stage-wise programme for expenditure to be incurred (recurring and non recurring)

6.40.5 Sequential description of the expenditure falling under the restricted category

6.41 Reliability of Cost Estimates

6.41.1 Has there any prior survey, exploration and design been carried out? If yes, provide

details and specify of there are any changes proposed or expected

6.41.2 Is there any ceiling upto which the cost estimates are realistic?

6.42 Implementation Capacity

6.42.1 Details of the implementation capacity of the department and committed timelines for

completion

6.42.2 Details of any cost increase in proposals with revised cost estimates

6.42.3 In the cases of continuing social sector schemes: Details of the committed liabilities at

current year and in the last year of current five year plan (to be indicated separately).

6.43 Categorization of Expenditure

• Number of positions and respective pay scales

• Stage-wise expenditure on buildings

• Expenditure on stores and plants

• Others

6.44 Viability: Quantitative assessment of the benefits from the scheme

6.44.1 Financial Internal Rate of Return

i. On constant cost

ii. On completion basis

6.44.2 Economic Internal Rate of Return

i. On constant cost

ii. On completion basis

6.44.3 Fixed criteria for sanction of scheme

6.44.4 Position as per criterions of schemes under consideration

6.44.5 Calculation of revised cost and justification

• Date of approval of fixed basic cost

• Basic or constant cost in comparison of components of estimated cost

i. Increase in basic cost (amount and percentage)

ii. Increase in completion cost (amount and percentage)

• Current cost (completion cost)



• Earlier sequence of date of completion (in phase wise sequence)

• Revised sequence of date of completion (in phase wise sequence)

• Time over runs in clear sequence of period.

• Analysis of discrepancy in increase of completion cost in the following items:-

i. Quantity of increased cost due to time increased

ii. Current status of physical and created commitments

iii. Expenditure incurred and created commitments.

iv. Impact of increase in capital cost estimates and decrease/increase in profit.

v. Has the monitoring on approved cost in comparison with physical progress been

carried out? If yes, when and what responsibility has been fixed for time and cost

over runs? If yes, give its detail.

vi. Has the matter of time and cost over runs been brought into the notice of

committee earlier. If yes, what decision has been taken and the action taken in

compliance with the decision.

6.44.6 Opinion (if any) of the technical committee in respect of proposals for increase of revised

cost on which the approval has been sought

6.44.7 Supplementary information, if any

6.44.8 Point wise details on which decision / sanction is needed

i. Price over runs

ii. Currency convertibility variance

iii. Alteration in work

iv. Statutory realization

v. Combination

6.44.9 Missing Items in estimation

6.44.10 Others (classify)

6.45 Recommendation for sanction of project

1. Financial Advisor

2. Head of Department

3. Departmental Secretary



Annexure 7 MANUAL FOR PREPARATION OF MEDIUM TERM EXPENDITURE

FRAMEWORK


Introduction

7.1 MTEF is a tool to enhance efficiency and effectiveness in budget management. Adoption of

the MTEF is deemed the most efficient way of linking Strategic Plans and Budgets. A

sound MTEF serves as a tool for economic and financial management, accountability and

also serves as a mechanism for allocating resources among different needs and priorities

as well as bringing economic stability and growth.

7.2 An MTEF involves planning and budgeting with a longer term perspective. The process

entails sector reviews to develop an understanding of real issues facing concerned sector

and subsequent development of strategies to resolve those issues and take the sector to

an envisaged level of performance under different scenarios.

7.3 The following are the main outcomes that are expected of MTEF:

• The budget as an instrument for ensuring desired level of development

• A shift to outcome/ output-oriented budget based on performance indicators

• Clarification of expected performance and accountability of government departments

through these performance indicators

• Encouragement to Departments to focus efforts on the delivery of outputs relevant to

their objectives

• Establishment of an integrated performance management system where

departmental performance targets are cascaded down to lower level units

7.4 The MTEF process involves the following steps:

• Understanding the development agenda and goals3 of the government with respect to

the sector under consideration

• Identification of the key issues facing the sector and constraints affecting the

attainment of government goals

• Laying down and prioritizing objectives4 of the department in attaining government

goals

• Defining outputs5 of the department for realization of the department objectives

• Identify Major Scheme Outputs6 (MSOs) of department on the basis of their relative

significance to the attainment of objectives

• Determination of performance indicators7 for each department objective and MSO

3 Goal is a higher-level identified situation that the government seeks to attain such as removal of poverty

4 Objective is what is to be achieved by the department through various schemes 5 Outputs are the specific, direct deliverables of schemes 6 MSOs are contributors to the achievement of objectives with relatively higher importance (can be chosen by qualitative

method of selection, impact-weighting) 7 Performance indicators tell what exactly is the input or output measure being targeted and hence are specific and clearly

measurable



• Identification of ongoing schemes or new interventions that can contribute to the

realization of MSOs

• Setting targets for the identified performance indicators

• Costing of schemes (existing and new) to achieve scenarios of targeted performance

level

7.5 The step wise guideline for preparation of MTEFs to be submitted along with your budget

proposals is given in the following section. It is expected that preparation of MTEFs and

multi-year projection of plan expenditure will assist in improving the quality of plan and

budget discussions.

Guidelines for Preparation of MTEF

7.6 STEP 1: Sector Review and Prioritization of Objectives

7.6.1 Sector Review: The first step towards developing a MTEF involves a comprehensive

review of the concerned sector in the state with which the department is related. The

starting point of the review could be the comparative analysis of MP vis-à-vis other states

on key sector indicators that are nationally used to track progress of the sector.

7.6.2 Review of Schemes: It is also necessary to analyze the various policies and schemes of the

Government of India that are in operation in the state. This helps in understanding not

only the issues of the sector but also in setting objectives and streamlining the activities

of the department in subsequent steps in the MTEF development process.

The outcome expected of this exercise is to identify the issues of concern of sector and the

current status of key sector indicators.

7.6.3 Institutional Review: For undertaking a diagnosis of the reasons and identification of

possible interventions to address the identified concerns, a review of the department

functioning and activities has to be undertaken periodically (say every three years) to

study effectiveness of service delivery in the department. The diagnostic review should

include review of:

• Administrative setup

• Organizational structure

• Departmental functions

• Departmental processes

7.6.4 Prioritization of Objectives: On the basis of findings from sector and departmental

functional review, the current objectives of the department need to be critically reviewed

and modified wherever necessary. After enumerating modified objectives, prioritization

of the objectives should be carried out in consultation with all the stakeholders. The

prioritization of the objectives of the department has to be as per the larger policy

mandate. Figure 1 presents a schema for prioritization of objectives.

Figure 1: Prioritization of Objectives



7.7 STEP 2: Developing Logframe and Performance Indicators: Once the department

objectives have been prioritized, the next step in the MTEF process is to define Major

Scheme Outputs (MSOs) required for achieving these objectives. It is important to have a

clear understanding of the objectives and how they are related to the schemes and

interventions that the department undertakes.

It may be helpful to think the entire process in a sequence or chain, leading from schemes

to objectives of the department to long-term goals such as poverty reduction. Each

component8 in the chain is a “link” and is joined to other components in the chain in a

logical sequence. The key level for MTEF is the MSO level, which establishes a logical link

between objectives and schemes of the department.

7.7.1 Step 2.1: Developing MSOs: As an aid to develop the link, the relationships among the four

components i.e. schemes, the MSOs, objectives, and goals can be thought as a series of “if

and then” statements.

It may be noted that a one-to-one relation between the schemes and objectives of the

department may not be possible to map considering that each scheme may satisfy

multiple objectives.

The chain starts with schemes and moves through MSOs to objectives and finally to

higher-level government goals at the sectoral and societal levels. It intends to position

MSOs of the department in relation to the schemes and longer-term objectives. Once the

objectives and MSOs are specified, budget can be allocated to each of the schemes. Figure

2 shows the linkages between these different components.

Figure 2: Component Linkages

8 Components are Schemes – MSOs – Objectives - Goals

Ag

end

a an

d G

oal Agenda

Quality of living and Poverty Reduction

Goal

Universal Elementary Education K

ey Id

enti

fied

Issu

es Dual problem of lesser students with high PTR

High DropOut rates

Quality of Education

Infrastructure Facilities

Pri

ori

ty O

bje

ctiv

es Access to Education

Retention Rate

Transition Rate

Quality of Education and infrastructure in schools



7.7.2 Step 2.2: Developing a Logframe: To document the entire chain, the components need to

be put down in a format that shows the logical, connections between them. One such

framework for documenting the same is called a logframe or logical framework.

• A logframe is a graphical image of a department, which shows the logical linkages

among schemes, MSOs, department objectives, and government goals (sectoral and

societal).

• Logframes illustrate the theory or rationale behind the work of a department. In this

case, it refers to the expectations of people regarding how the department schemes

will work.

• The logframe can graphically show what the department does, the services and/or

products it produces, and what it intends to achieve.

To construct the logframe, write the schemes, MSOs, objectives, and higher level goals

individually and then arrange them in sequence followed by drawing the connections

between them.

During drafting of the logframe, the questions that need to be asked are:

• Is it logical? Check the logic with If…then statements, or why and how questions.

• Is it focused? A key challenge to developing a logframe is to balance the need for detail

with the need for focus. A focused logframe is a more useful communications and

monitoring tool.

• Does the logframe build on the strategic direction and objectives of the department?

• Can external stakeholders understand the department objectives and outputs by

looking at the logframe?

• Do key departmental staff and other stakeholders agree with the model?

These pertinent questions have been presented in the below Figure 3.

•Poverty Reduction•Universalisation of Elementary Education

Government Goals

•Access•Retention•Quality of Education

Department Objectives

•High-weighted outputs of the department that enables achieving objectives of the department Department MSOs

•Schemes that the department undertake to deliver outputs of the department Department Schemes



Figure 3: Pertinent questions while drafting logframe

Hold a workshop to get validation on the logframe from stakeholders and decision

makers.

7.7.3 Step 2.3: Developing Performance Indicators: An indicator is an element of information or

data that helps measure whether progress or change has occurred. Indicators can be

quantitative (a number, percentage, or a proportion of something), and qualitative (i.e.,

those indicators measuring perceptions or opinions). However, it is better to have

quantitative indicators as far as possible.

7.7.4 For any given department, there could be two levels of indicators. They are:

• One indicator that measures the success of the departmental MSO

• The second indicator measures the attainment of the department objective.

Improvement in department objective indicator is more likely possible through

improvement in departmental MSO indicator. Examples of the two levels of indicators are

given in Table 8 and Table 9.

Table 8: Indicators for Department Objectives

Department Objective Indicator

Improve Access to Education • No. of schools in each Block/District

• Average no. schools per 10000 people

• No. of schools within 1 Km radius

Table 9: Indicators for Department MSOs Department Output Indicator

Hostel facilities

• No. of schools with hostel facilities

Buy-In?Stakeholders and Staff

Self-explanatory?Objectives and outputs understandable by

external stakeholders

Building Blocks?Strategic intervention and

objectives

Focused?Balance between details and overall focus

Logical?'If-Then' / 'Why-How'



Department Output Indicator

• Capacity in hostels

• No. of hostels for girls

7.7.5 For each objective and/or MSO identified in the logframe, there are typically a number of

possible indicators. The ‘key indicators’ should be selected by assessing them according

to following criteria:

1. The indicator should be a direct measure of objective/MSO

2. Data related to the indicator should be available in a timely manner and at reasonable

cost.

After the selection of indicators, the next step is collection of data pertaining to the

indicators. Indicators identify the type of information to be collected. Decisions have to be

made as to how this information will be collected. A matrix can be developed as a tool for

the collection of information pertaining to indicators. A sample matrix developed for

School Education has been presented below in Table 10.

Table 10: Matrix for Data Collection

Indicator Level of Indicator

(Objective or MSO)

Scheme*

Data Sources

(Files/ Documents)

Data Collection

Method (Database/ Surveys/

Interviews)

Frequency of Collection

(Monthly/ Quarterly/ Annually)

Responsibility

for Collection

Number of

students

receiving

free books

as % of

students

enrolled

MSO Free

Text

Book

Scheme

Schools,

which are

the final

distribution

points

Database Annually Teacher

s and

District

Educatio

n Officer

*Scheme(s) need to be specified in case the indicator under consideration pertains to

MSO level

7.8 STEP 3: Gap Analysis: Subsequent to the identification of key indicators to measure

department MSOs and objectives, the department should undertake a gap analysis, the

steps for which are given below:

• Current status of the ‘objective-level key indicators’ of the sector

• Envisaged status of the sector in terms of the ‘objective-level key indicators’ in order

to meet the overall department objectives

• Trend scenario expenditure projections based on the existing scenario of sector in the

state

• Comparison between trend scenario projections and the expenditure that should be

incurred in order to meet the Department objectives - This will enable the

Department to estimate the cost of interventions that would have to be undertaken in order to meet the objectives that are not addressed in the trend scenario.



The current status of objective level indicators and envisaged status of the sector are

stated in step 2. For arriving at trend expenditure projections, an analysis of past

expenditure is to be undertaken.

7.8.1 Step 3.1: Analysis of Past Expenditure: The Department should consider the expenditure

incurred as per the budget books across all demand numbers pertaining to the

department for undertaking past expenditure analysis including:

• Expenditure incurred on major demand numbers by the department

• An analysis of Plan Expenditure and Non Plan Expenditure

• Total expenditure on Revenue and Capital accounts.

• ‘Object level’ expenditure of the Department.

7.8.2 Step 3.2: Trend Scenario: A trend estimate can be built for the Medium term on the basis of

past expenditure by the Department as per the following steps:

• For projecting Plan Expenditure, salaries should be projected separately taking into

account Central Pay Commission (CPC) recommendations.

• The non salary Plan expenditure component can be projected using past average

annual growth rate.

• Non Plan Expenditure projections can be made at the Object level wherein CPC

recommendations have to be incorporated for the object head of salary and

allowances. Past trend analysis on each of the remaining ‘Objects’ can be used for

projecting expenditure to be incurred on them.

• Aggregating the Plan and Non Plan expenditure projections and adding salary or other

arrears (if any) to be paid by the Department, Total Expenditure projections for the

Department over the Medium term can be obtained.

Total Expenditure projections made on the basis of past expenditure analysis reflects the

expenditure that would be incurred on continuation of the current schemes and making

progress at the current rate, which if found inadequate to meet Department objectives

would have to be met by interventions.

In order to meet the Department objectives, the state government will have to intervene.

Costing these interventions will give an estimate of the additional funding required.

7.8.3 Step 3.3: Identifying Interventions: On the basis of expenditure gap analysis, the Department

can propose interventions for meeting its objectives. Such interventions can be of two

kinds- strengthening existing schemes or introduction of new schemes.

7.8.4 Step 3.4: Costing Interventions: Once the interventions have been identified, the next step is

to estimate the cost of undertaking these interventions. The method for costing

interventions can be undertaken as per the following steps:

1. Identifying inputs of an intervention

2. Estimate cost of per unit of input:

For costing inputs of an intervention, the Department can refer to various sources:

(i) Costing norms available at the National Level

(ii) Costing norms can be estimated by contacting private agencies providing

similar service



(iii) Costing norms from states which have already implemented such

interventions

(iv) Costing of inputs using existing scheme guidelines.

3. All cost projections should be inflation indexed.

4. For arriving at the total cost of an intervention, per unit cost of input has to be

multiplied by the total inputs that the Department wants to provide.

7.9 STEP 4: Developing Expenditure Framework Scenarios: The Department can attempt

to build different scenarios for medium term projections through probable improvements

in objective-level key indicators and accompanying expenditure projections.

7.9.1 Trend Scenario: There will be one trend scenario or business as usual scenario. This is

the scenario wherein the Department does not attempt to strengthen any existing scheme

or start any new scheme in the medium term. Projections arrived at under this scenario

will be a trend estimate based on past expenditure figures of the Department.

On the other hand, if the Department attempts to improve indicators and meet its

objectives over the medium term, additional interventions over and above the existing

schemes will have to be proposed. The Department can set different targets for ‘objective-

level indicators’ to be achieved over the medium term for meeting its objectives.

• Moderate Scenario (Scenario 1): Under this scenario, the Department may attempt to

improve ‘objective-level indicators’, yet would be able to meet partially national goals

or universal goals set for the sector

• Aggressive Scenario (Scenario 2): Under a second scenario, the department attempts

to improve ‘objective-level indicators’ in medium term so as to achieve national goals or

universal goals set for the sector

The latter scenario will be more aggressive in terms of targets to be achieved as well as

expenditure to be incurred for the same. Expenditure projections for various scenarios

will be estimated by adding the additional intervention costing over and above trend

expenditure projections.

However, if the Department has a ceiling on its total expenditure over the medium

term, then the additional expenditure estimates for the suggested interventions under reform scenarios would need to be provided for by identifying savings

opportunities in Heads of expenditure not related to identified interventions.

For this purpose, the logframe would need to be revisited with respect to the schemes. The schemes that after analysis reveal not very efficient in attainment of the outputs and objectives of department can be given lower budget allocation. The

schemes that contribute to the bottom 20% of the total expenditure of the department should be focused upon for this analysis.



Annexure 8 FORMS FOR STATEMENTS UNDER MADHYA PRADESH FRBM

RULES, 2006


FORMF–1:MACROECONOMICFRAMEWORKSTATEMENT

A. 1. Overview of the State Economy: A synoptic analysis of trend in the rate of growth of

output.

2. GSDP Growth: An analysis of trends in overall GSDP growth and its sectoral composition.

3. Overview of State Government Finances: The developments in State Finances including

an analysis of trends in revenue collections and expenditure, and the important fiscal

indicators.

4. Prospects: An assessment shall be made regarding the growth prospects and fiscal

prospects.

B. Trends in Select Fiscal Indicators

Table 11: Form F-1: Trends in select fiscal indicators

S.No. Fiscal Indicators Previous

Year

Current

Year

Ensuing

Year

% change in

Current Year

over Previous

Year

% change in

Ensuing Year

over Current

Year

(1) (2) (3) (4) (5) (6)

1 Revenue Receipts

(2 +3+4)

2 Tax Revenue

(2.1+2.2)

2.1 State Tax

2.2 Share in Central

Taxes

3 Non-Tax Revenue

4 Grant-in-aid from

Central Govt.

5 Capital Receipts

(6+7+8)

6 Recovery of loans

and advances




Year

Current

Year

Ensuing

Year

% change in

Current Year

over Previous

Year

% change in

Ensuing Year

over Current

Year

(1) (2) (3) (4) (5) (6)

7 Net public debt

8 Net Receipts from

Public Account

9 Total Receipts

(1+5)

10

Revenue

Expenditure

(10.1+10.2)

10.1 Non-Plan Revenue

Expenditure

10.2 Plan Revenue

Expenditure

10.3

Revenue

Expenditure

Of which:

10.3.1. Interest payments

10.3.2 Subsidies

10.3.3 Wages & Salaries

10.3.4 Pension Payments

11

Capital

Expenditure

(11.1+11.2)

11.1. Non-Plan Capital

Expenditure

11.2 Plan Capital

Expenditure

12

Loans and

advances

(12.1+12.2)




Year

Current

Year

Ensuing

Year

% change in

Current Year

over Previous

Year

% change in

Ensuing Year

over Current

Year

(1) (2) (3) (4) (5) (6)

12.1 Non Plan Loans

and advances

12.2 Plan Loans and

advances

13 Total Expenditure

13.1

Non Plan

Expenditure

(10.1+11.1+12.1)

13.2 Plan Expenditure

(10.2+11.2+12.2)

14 Revenue Deficit

(1-10)

15 Fiscal Deficit

(1+6-13)

16 Primary Deficit

[1+6-(13-10.3.1)]

FORMF–2:MEDIUMTERMFISCALPOLICYSTATEMENT

A. Fiscal Indicators – Rolling Targets

Table 12: Form F-2: Rolling targets for fiscal indicators

Fiscal Indicators

Previous

Year (Y-2)

Accounts

Current Year

(Y-1) Revised

Estimates

Ensuing Year

(Y) Budget

Estimates

Targets for next three

years

Y+1 Y+2 Y+3

(1) (2) (3) (4) (5) (6) (7)

1. Revenue Deficit as

percentage of GSDP

2. Fiscal Deficit as

percentage of GSDP

3. Total outstanding

Liabilities as

percentage of GSDP



B. Assumptions Underlying the Fiscal Indicators

(1) Revenue receipts

(a) Tax-revenue

(b) Non-tax revenue

(c) Share of State tax revenue to total revenue receipts

(d) Share of State non-tax revenue to total revenue receipts

(2) Capital receipts - Debt stock, repayment and fresh loans.

(a) Loans and advances from the Centre

(b) Special securities issued to the NSSF

(c) Recovery of loans and advances

(d) Borrowings from financial institutions

(e) Other receipts (net) – provident funds, etc.

(f) Outstanding Liabilities - Internal Debt and Other Liabilities

(3) Total expenditure

(1) Revenue account

i. interest payments – (a) on borrowings during the year; (b) on outstanding liabilities

ii. Major subsidies

iii. Salaries

iv. Pensions

v. Others.

(2) Capital account

i. Loans and advances

ii. Capital Outlay

(4) GSDP Growth

C. Assessment of sustainability relating to-

(1) The balance between receipts and expenditure in general and State revenue receipts

and revenue expenditure in particular: The Medium Term Fiscal Policy Statement shall

specify the tax-GSDP ratio, own tax-GSDP ratio and State’s share in Central tax – GSDP

ratio for the current year and subsequent four years with an assessment of the changes

required for achieving it. It may discuss policies to contain expenditure on salaries,

pension, subsidies and interest payments. An assessment of the capital receipts shall be

made, including the borrowings and other liabilities, as per policies spelt out. The

statement may also give projections for GSDP and discuss it on the basis of assumptions

underlying the indicators in achieving the sustainability objective.

(2) The use of capital receipts including market borrowings for generating productive

assets: The Medium Term Fiscal Policy Statement may specify the proposed use of

capital receipts for generating productive assets. It may also spell out the proposed



changes among these categories and discuss them in terms of the overall policy of the

Government.

(3) The estimated yearly pension liabilities for the next ten years: The Medium Term

Fiscal Policy Statement may estimate the pension liabilities by making forecasts on

the basis of trend growth rates.

FORMF–3:FISCALPOLICYSTRATEGYSTATEMENT

(1) Fiscal Policy Overview presenting an overview of the fiscal policy currently in vogue.

(2) Fiscal policy for the ensuing year dealing with tax and non-tax policy, expenditure

policy, borrowings and contingent liabilities.

(3) Strategic priorities for the ensuing year describing resource mobilization, broad

principles underlying the expenditure management, priorities relating to

management of public debt.

(4) Rationale for Policy changes with regard to major policy changes in respect of

budgeted expenditure, including expenditure on subsidies and pensions, management

of the public debt and the charges for public utilities.

(5) Policy Evaluation presenting an assessment of the current fiscal policy in relation to

the fiscal management principles and the fiscal targets set out in the Medium Term

Fiscal Policy Statement.

FORMF–4:SELECTFISCALINDICATORS

Table 13: Form F-4: Select fiscal indicators

S.No. Item Previous Year

(Accounts)

Current

Year (RE)

Ensuing

Year (BE)

(1) (2) (3) (4) (5)

(1) Gross Fiscal Deficit as Percentage of

GSDP

(2) Revenue Deficit as Percentage of

Gross Fiscal Deficit

(3) Revenue Deficit as Percentage of

GSDP

(4) Revenue Deficit as Percentage of TRR

(5) Total Liabilities -GSDP Ratio (%)

(6) Total Liabilities - Total Revenue

Receipts (%)

(7) Total Liabilities –State’s Tax Revenue

Receipts (%)

(8) State’s Tax Revenue Receipts to

Revenue Expenditure (%)



S.No. Item Previous Year

(Accounts)

Current

Year (RE)

Ensuing

Year (BE)

(1) (2) (3) (4) (5)

(9) Capital Outlay as Percentage of Gross

Fiscal Deficit

(10) Interest Payment as Percentage of

Revenue Receipts

(11) Salary Expenditure as Percentage of

Revenue Receipts

(12) Pension Expenditure as Percentage of

Revenue Receipts



FORMF–5:A.COMPONENTSOFSTATEGOVERNMENTLIABILITIES

Table 14: Form F-5: Components of State Government Liabilities (Amount in ` crore)

S.

No. Category

Raised or to be raised during the

Fiscal Year

Repayment/ Redemption during

the Fiscal Year

Outstanding Amount ( As on 31st

March)

Previous

Year

(Acc)

Current

Year

(RE)

Ensuing

Year

(BE)

Previous

Year

(Acc)

Current

Year (RE)

Ensuing

Year (BE)

Previous

Year (Acc)

Current

Year

(RE)

Ensuing

Year

(BE)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

(1) Market

Borrowings

(2) Loans from

Center

(3) Special Securities

issued to the

NSSF

(4) Borrowings from

Financial

Institutions/

Banks

(5) WMA/OD from

RBI

(6) Public Account

(7) Other Deposits

(8) Total



FORMF–5:B.WEIGHTEDAVERAGEINTERESTRATESONSTATEGOVERNMENT

LIABILITIES

Table 15: Form F-5: Weighted average of interest rates on State Government liabilities

(Per cent)

S.No. Category

Raised or to be raised

during the Fiscal Year^

Outstanding Amount ( As on 31st

March)

Previous

Year (Acc)

Current

Year (RE)

Previous Year

(Acc)

Current

Year (RE)

(1) (2) (3) (4) (5)

(1) Market Borrowings

(2) Loans from Centre

(3) Special Securities

issued to NSSF

(4) Borrowings from

Financial

Institutions/ Banks

(5) WMA/OD from RBI

(6) Public Account

(7) Other Deposits

(8) Overall Average

Rate *

^ Weighted average interest rate where the respective weight is the amount borrowed. This is

calculated on contractual basis and then annualized.

* Weighted average interest rate where the weights are the amount of the respective

components of State Government liabilities.

FORMF–5:C.DETAILSOFSPECIALWAYS&MEANSADVANCE/WAYS&MEANS

ADVANCEOVERDRAFTAVAILEDBYTHESTATEGOVERNMENTFROMRESERVEBANK

OFINDIA

Table 16: Form F-5: Special ways and means advances and overdrafts availed by State Government from RBI

S.No. WMA/OD Previous Year (Acc) Current Year*

(1) (2) (3) (4)

(1) Average amount of WMA

(`crore)

(2) Average amount of OD (` crore)

(3) Number of days of WMA

(4) Number of days of OD

(5) Number of occasions of OD

* As on 31st December



FORMF–6:CONSOLIDATEDSINKINGFUND

Table 17: Form F-6: CSF

(` in Crore)

Outstanding

balance in

CSF at the

beginning of

the previous

year

Additions to

CSF during

the previous

year

Withdrawals

from CSF

during the

previous

year

Outstanding

balance in

CSF

at the end of

the previous

year/

beginning of

current year

(4)/

Outstanding

Stock of

SLR

Borrowings

at the

beginning of

current year

(%)

Additions to

CSF during

the current

year

Withdrawals

from CSF

during the

current year

Outstanding

balance at

the end of

current

year/

beginning of

ensuing

year

(8)/

Outstanding

Stock of SLR

Borrowings

at the end of

current year

(%)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

FORMF–7:GUARANTEESGIVENBYTHEGOVERNMENT

Table 18: Form F-7: Guarantees given by government

Category

(No. of

Guarantees

within

bracket)

Maximum

Amount

Guaranteed

during the

year

(` crore)

Outstanding

at the

beginning

of the year

(` crore)

Additions

during

the year

(`crore)

Reductions

during the

year other

than

invoked

during the

year)

(` crore)

Invoked during the year

(` crore)

Total

outstanding

Guarantees

(` crore)

Guarantee

Commission or

Fee (` crore)

Total

outstanding

Guarantees

as a % of

Total

Revenue

Receipts

Discharged Not

Discharged

Receivable Received



Category

(No. of

Guarantees

within

bracket)

Maximum

Amount

Guaranteed

during the

year

(` crore)

Outstanding

at the

beginning

of the year

(` crore)

Additions

during

the year

(`crore)

Reductions

during the

year other

than

invoked

during the

year)

(` crore)

Invoked during the year

(` crore)

Total

outstanding

Guarantees

(` crore)

Guarantee

Commission or

Fee (` crore)

Total

outstanding

Guarantees

as a % of

Total

Revenue

Receipts

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Note: Data for the current year is upto 31st December.

FORMF–8:GUARANTEEREDEMPTIONFUND(GRF)

Table 19: Form F-8: GRF

Outstanding

invoked

guarantees at

the end of the

previous year

Outstanding

Amount in

GRF at the end

of the previous

year

Amount of

Guarantees

Likely to be

Invoked during

the current year

Addition to

GRF during

the current

year

Withdrawal

from the

GRF during

the current

year

Outstanding

Amount

in GRF at the end of

the current year

(1) (2) (3) (4) (5) (6)



FORMF–9:STATEMENTOFFINANCIALASSETS

Table 20: Form F-9: Statement of Financial Assets

S.No. Item

Assets at the

beginning of the

previous year

Assets at the

beginning of the

previous year

Cumulative

total

of assets at the

end of the

previous year

Book Value

(` cr.)

Book Value

(` cr.)

Book Value

(` cr.)

(1) (2) (3) (4) (5)

(1)

Loans and advances

Loans to Local Bodies

Loans to companies

Loans to others

(2) Equity Investment

Shares

Bonus shares

(3) Investments in GoI dated

securities/Treasury Bills

(4) Investments in 14-day

Intermediate Treasury

Bills

(5) Other financial

investments

(6) Total

Note: Assets above the threshold value of Rupees two lakh only to be recorded.

FORMF–10:REVENUESRAISEDBUTNOTREALIZED

(PRINCIPALTAXESANDNON-TAXES)

Table 21: Form F-10: Revenues raised but not realized

Major

Head Description

Amount

under

disputes

(` crore)

Amount not

under

disputes

(` crore)

Grand Total

(` crore)

(1) (2) (3) (4) (5)

Taxes on Income and

Expenditure

0023 Hotel Receipts Tax

0028

Other Taxes on

income and

expenditure

Taxes on Property



Major

Head Description

Amount

under

disputes

(` crore)

Amount not

under

disputes

(` crore)

Grand Total

(` crore)

and capital

Services

0029 Land Revenue

0030 Stamps and

Registration fees

Taxes on

Commodities and

Services

0040 Taxes on Sales,

trade, etc

0039 State Excise


0045

Other taxes and

duties on

commodities and

services

0043 Taxes and Duties

on Electricity

0853

Non-Ferrous

Mining and

Metallurgical

Industries

0700 Major

0701 Medium and


0406 Forestry and Wild

life

Other

Total

FORMF–11

A. Employment in State Government

Table 22: Form F-11: Employment in State Government (As at the end of the previous year)

S.No. Pay Group (in `) No. of Employees Percentage

(1) (2) (3) (4)

Total



B. Employment in State Public Sector Undertakings

Table 23: Form F-11: Employment in State PSUs (As at the end of the previous year)


(1) (2) (3) (4)

Total

C. Employment in Semi Government Bodies

Table 24: Form F-11: Employment in Semi Government Bodies (As at the end of the previous year)


(1) (2) (3) (4)

Total

D. Employment in Universities

Table 25: Form F-11: Employment in Universities (As at the end of the previous year)


(1) (2) (3) (4)

Total

E. Employment in Urban Local Bodies

Table 26: Form F-11: Employment in ULBs (As at the end of the previous year)


(1) (2) (3) (4)

Total



Annexure 9 FORMAT FOR OUTCOME BUDGET


Table 27: Outcome Budget for Financial Year 20. .-. .

S. No. Scheme

Name/ Code

Objective

/ Outcome

Outlay for Financial Year 20. .-. .

Quantifiable

Deliverables

Targeted

Outcome

s

Process /

Timelines

Remark

s if any Budget

Allocatio

n

Funds received

directly (off

budget)

Total

(4+5)

1 2 3 4 5 6 7 8 9 10

Budget Controlling Officer

Signature and Stamp



Annexure 10 FORMAT FOR GENDER BUDGET

(VOLUME I REFERENCE: CHAPTER 19) Table 28: Gender Budget Format for Category 1 and 2 schemes (Financial Year 20. .- . . – Year T)

(Figures in ` thousand)

Serial

Number

Scheme

Name

and Code

Accounts (Financial

Year T-2)

Revised Estimates

(Financial Year T-1)

Budget Estimates

(Financial Year T)

Non Plan Plan Non Plan Plan Non Plan Plan

BCO Code: BCO Designation:

Category 1/2



Annexure 11 FORMATS FOR OBTAINING THE GOVERNOR’S ASSENT FOR

PRESENTATION AND DISCUSSION OF APPROPRIATIONS BILL


Proforma for Obtaining Governor’s Assent for Presentation of

Appropriations Bill in Vidhan Sabha

Governor’s House,

Bhopal, 462052

Date:……………………

I …………………………., Governor, Madhya Pradesh, hereby under Article 205 (1) (a) of the

Constitution of India and under Rule 156 read in conjunction with Rule 149 of the Rules of

Madhya Pradesh Legislative Assembly order that the statement showing actual expenditure

and estimated expenditure of the state for the financial year 20….. and 20…. respectively be

placed before and introduced to the Vidhan Sabha on (Date- Roman Calendar) (Date – Indian

Calendar). Under Article 203 (3) of the Constitution of India, I recommend that the list of

supplementary expenditure estimates mentioned in Column 3 of the grants should be

presented.



Proforma for Obtaining Governor’s Assent for Discussion of

Appropriations Bill in Vidhan Sabha

Governor’s House,

Bhopal, 462052

Date:……………………

Under Article 207 of the Constitution of India, I …………………………., Governor, Madhya Pradesh,

recommend that Madhya Pradesh Appropriation (Number …….) Bill, 20…… for the amount of

INR …………………. and the second supplementary estimates should be introduced to the Vidhan

Sabha and that the Vidha Sabha should consider the same.



Annexure 12 RULES OF PROCEDURE AND CONDUCT IN MP LEGISLATIVE

ASSEMBLY


Procedure in Financial Matters, Rules of Procedure and Conduct in

Madhya Pradesh Legislative Assembly

(A) THE BUDGET

I49. Budget: The Annual Financial Statement or the Statement of the Estimated Receipts and

expenditure of the Government of the State in respect of each financial year (here in after referred

to as "the Budget") shall be presented to the Vidhan Sabha on such day as the Governor may direct.

150. Budget not to be discussed on day of presentation: There shall be no discussion of the budget

on the day on which it is presented to Vidhan Sabha.

(B) DEMANDS FOR GRANTS

151. Demands for Grants:

(1) A separate demand shall ordinarily be made in respect of the grant proposed for each

department of the Government provided that the Finance Minister may include in one

demand grants for two or more departments or make a demand in respect of expenditure

which cannot readily be class feed under any particular department.

(2) Each demand shall contain first a statement of total grant proposed and then so far as

practicable a statement of the detailed estimate under each grant divided into items.

152. General discussion on Budget:

(1) On a day to be appointed by the speaker subsequent to the day on which the budget is

presented and for such time as the speaker may allot for the purpose, the Vidhan Sabha

shall be at liberty to discuss the Budget as a whole or any question of principle involved

therein, but at this stage no motion shall be moved not shall be budget be submitted to

the vote of the Vidhan Sabha.

(2) The Finance Minister shall have a general right of reply at the end of the discussion.

(3) The Speaker may, if he thinks fit, prescribe a time limit for speeches.

153. Voting of Grants:

(1) The speaker after consultation with the leader of the house shall allot so many days as

may be compatible with the public interest for the discussion and voting of demands for

grants

(2) On the last day of the allotted days, at 4 O'clock (or at such other hour as the speaker may

fix in advance) the speaker shall forthwith put every question necessary to dispose of all

the outstanding matters in connection with the demands for grants.

(3) Motions may be moved to reduce any grant.

(4) No amendments to motions to reduce any grant such be permissible.

(5) When several motions, relating to the same demand are offered they shall be discussed in



the order in which the heads to which they relate appear in the budget.

154. Notice of cut Motions: In notice of a motions to reduce any grant has not been given four clear

days before the first day allotted for the voting of demands for grants any member may object to

the moving of the motion, and such objection shall prevail, unless the speaker allows the motion to

be made.

155. Vote on Account:

(1) A motion for vote on account shall state the total sum required and the various amounts

needed for each department or item or expenditure which compose that sum shall be

stated in a schedule appended to the motion.

(2) Amendments may be moved for the reduction of the whole grant or for the reduction or

omission of the items whereof the grant is composed.

(3) Discussion of a general character shall be allowed on the motion or any amendment

moved thereto but the details of the grant shall be discussed further than is necessary to

develop the general points.

(4) In other respects a motion for vote on account shall be dealt within the same way as if it

were a demand for grant.

156. Supplementary Additional Exceptional Grants and Votes of Credit:

(1) Supplementary additional excess and exceptional grants and votes of credit shall be

regulated by the same procedure as is applicable in the case of demands for grants

subject to such adaptations whether by way of modification, addition or omission as the

speaker may deem to be necessary of expedient.

(2) Scope of discussion on supplementary Grants: The debate on the supplementary grants

shall be confine to the items stating the same and no discussion may e raised on the

original grant nor policy underlying them, save in so far, as may be necessary to explain

or illustrate the particular items under discussion.

157. Token Grant: When funds to meet proposed expenditure on new service can be made

available by re-appropriation, a demand for the grant of a token sum may be submitted to the vote

of the Vidhan Sabha and if Vidhan Sabha assents to the demand, funds may be so made available.

(C) APPROPRIATION BILL

158. Appropriation Bill:

(1) Subject to the provision of the constitution the procedure in regard to an appropriation

bill shall be the same as for bills generally with such modifications as the speaker may

consider necessary.

(2) At any time after the introduction in the Vidhan Sabha of an Appropriation Bill, the

Speaker may allot a day or days jointly or severally for the completion of all or any of the

stages involved in the passage of the bill by the Vidhan Sabha and when such allotment

has been made the speaker shall at 5 O'clock on the allotted day or as the case may be, the

last of the allotted days forth with upto every question necessary to dispose of all the

outstanding matters in connection with the stage or stages for which the day or days have

been allotted.

(3) The Speaker may, if he thinks fit, prescribe a time limit for speeches at all or any of the



stages for which a day or days have been allotted under the preceding sub-rule.

159. Scope of discussion on Appropriation Bill:

(1) The debate on the Appropriation bill shall be restricted to matters of public importance

or administrative policy implied in the grants covered by the bill which have not already

been raised while the relevant demands for grants were under discussion.

(2) The speaker may, in order to avoid repetition of debate, require members desiring to take

part in discussion on Appropriation bill to give advance intimation of the specific points

they intend to raise and he may withhold permission for raising such of the points as in

his opinion appear to be repetitions of the matters discussed on a demand for grants or

as may not be sufficient public importance.

160. Business that can be taken upon day allotted for any kind of financial business: Notwithstanding

the day has been allotted for other business under rule 158, a motion for leave to introduce a bill

may be made and a bill may be introduced on such day before Vidhan Sabha enters on the business

for which the day has been allotted.

161. Time limit for disposal of financial business: In addition to the powers exercisable by the

speaker under these rules, he may exercise all powers necessary for the purpose of the timely

completion of all financial business and in particular allot time for the disposal of various kinds of

such business and where time is so allotted, he shall at the appointed hour put every question

necessary to dispose of all the outstanding matters in connection with the stage or stages for

which time has been allotted.



Annexure 13 FORMATS ON PROGRESS OF EXPENDITURE TO BE MAINTAINED BY BCOS


FORMATFORRECORDINGALLOCATIONSRECEIVED

Name of Office………………………………………………………..

Financial Year………………………………………………………..

Demand Number……………………….Plan/Non Plan……………………………….Major Head…………………………………….

` (in Lakh)

S

.

N

o

Na

me

of

Sch

em

e

Ob

jec

t

He

ad

Det

aile

d

Hea

d

Vot

ed/

Cha

rge

d

Allocation Received

Budget

Provision

First

Suppleme

ntary

Second

Suppleme

ntary

Third

Suppleme

ntary

Re-appropriation amount Other

Sources9

Tota

l

Alloc

atio

n

recei

ved

San

ctio

n

Ord

er

No

and

Dat

e

Am

oun

t

San

ctio

n

Ord

er

No

and

Dat

e

Am

oun

t

San

ctio

n

Ord

er

No

and

Dat

e

Am

oun

t

San

ctio

n

Ord

er

No

and

Dat

e

Am

oun

t

Head

from

whic

h

trans

ferre

d

Sanct

ion

Orde

r No

and

Date

Amo

unt

Head

to

which

transfe

rred

Sancti

on

Order

No and

Date

Amou

nt

San

ctio

n

Ord

er

No

and

Dat

e

Am

oun

t

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

9 Other sources includes items such as contingent fund advance




Signature and Stamp



FORMATFORRECORDINGBUDGETDISBURSALANDEXPENDITUREINCURRED

Name of Office………………………………………………………..

Financial Year………………………………………………………..

Demand Number……………………….Plan/Non Plan……………………………….Major Head…………………………………….

For the month of ……………………………………………………….. (` in Lakh)

S. No Name of

Scheme

Object

Head

Detailed

Head

Voted/

Charged

Total

Budget

Allocation

received10

Budget Disbursal

Monthly

Expenditure

Progressive

Expenditure

Balance

Amount

(Col 6- Col

11)

Date Amount

1 2 3 4 5 6 7 8 9 10 11


Signature and Stamp

10 Total budget allocation received shall be the same as that in coloumn 22 of “FORMAT FOR RECORDING ALLOCATIONS RECEIVED”



FORMATFORRECORDINGLIABILITIES

S. No Name of

Scheme Object Head Detailed Head

Total Allocation

received

Last Year Established in Current

Year

Transferred in Next

year

Date of

Sanction Amount

Date of

Sanction Amount

Date of

Sanction Amount

1 2 3 4 5 6 7 8 9 10 11


Signature and Stamp



Annexure 14 FORMATS FOR BUDGET CONTROL REGISTER TO BE MAINTAINED BY DDOS


BUDGETCONTROLREGISTERFORPLANEXPENDITURE

Office Name:…………………………………..

Drawing and Disbursing Officer Code:……………………………………………..

Financial Year:………………………………………………………..

Demand Number…………………………… Major Head………………………….Sub Major Head……………………………Minor Head…………………………..

` in Lakh

S. No

Accounting Details Budget

Received

Additional Funds Received during current

financial year

Savings surrendered during

current financial

year

Total Allotme

nt Avaiala

ble (Col

6+7+8)

Expenditure till the

end of last month

Expenditure during current month

Total Expenditure till the

end of Month

(Col 10+11)

Balance

(Col 9-12)

Name of Scheme

Object Head

Detailed

Head Voted/ Charged

1 2 3 4 5 6 7 8 9 10 11 12 13

Drawing and Disbursal Officer

Signature and Stamp



BUDGETCONTROLREGISTERFORNONPLANEXPENDITURE

Office Name:…………………………………………………….

Drawing and Disbursing Officer Code:……………………………………………..

For Year:……………………………………………….

Demand Number…………………………… Major Head………………………….Sub Major Head……………………………Minor Head…………………………..

` in Lakh

S. No Accounting Details

Budget Allotment

Additional Funds

Received during current

financial year

Savings surrendered

during current

financial year

Total Allotment

= Col 6+7+8

Expenditure till the end

of last month

Expenditure during current month

Total Expenditure till the end of Month (G= E+F)

Balance (H=G-

D) Name

of Scheme

Object Head

Detailed Head

Voted/ Charged

1 2 3 4 5 6 7 8 9 10 11 12 13

Drawing and Disbursal Officer

Signature and Stamp



Annexure 15 FORMATS FOR RE-APPROPRIATIONS AND RE-DISTRIBUTIONS


Proposal for Re-appropriation under Plan for the Financial Year 20..-20.. FORM 1

Budget Controlling Officer………………………

Number Date

Approval number of Finance Department Date

(In `)

Heads under which increase in budget allocation is proposed

Remark ( Reason for increase in budget estimates)

Heads under which decrease in budget allocation is proposed Proposed Amount for Re-appropriation

Budget Head11

Approved allocation for current financial year12

Updated Expenditure

Total estimated Expenditure till year end

Amount requested under re-appropriation (4-2)

Budget Head

Approved allocation for current financial year

Total budget Estimates for previous quarters in the financial year *

Expenditure incurred in the current quarter *

Updated Expenditure

Available funds for re-appropriation **

Total estimated Expenditure till year end

Reason for savings

Upto 3rd quarter (8-9-10)

For only 4th quarter (8-11)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

11 Demand Number, Major Head, Sub Major Head, Minor Head, Scheme Code, Segment, Plan/Non Plan, Object Head, Detailed Head, Voted/Charged

12 Supplementary grants and re-appropriations should be shown separately in column 2 and 8



Note: Re-distribution across periodic action plans caused due to increased expenditure as shown in Column 4 and decreased

expenditure as shown in Column 8 should be shown in FORM 2 and should be attached with this form.

* For the first quarter, entry in Column 9 should be zero.

**For the first 3 quarters fill Column 12 and for the fourth quarter fill column 13.

Checked By Approved By Approved by Finance Department

Financial Advisor Budget Controlling Officer Under Secretary

Signature and Stamp Signature and Stamp Signature and Stamp



Proposal for Re-distribution across Quarterly Action Plans for the Financial Year 20..-20.. FORM 2

Budget Controlling Officer………………………

Number Date

Approval number of Finance Department Date

(In `)

Bud

get

Hea

d

Allocation in 2010-11 Current

Description

Quarter-wise increase

in amounts

Quarter-wise decrease in

amounts

Revised quarterly allocations

after re-distribution

Remark

B

E

Supple

mentar

y

Estimat

e

Increas

e/

decreas

e

during

re-

approp

riation

Total

Alloc

ation

1st

qua

rter

2nd

qu

art

er

3rd

qu

art

er

4th

qu

art

er

1st

qu

art

er

2nd

qua

rter

3rd

qua

rter

4th

quart

er

1st

quar

ter

2nd

quar

ter

3rd

quart

er

4th

quart

er

1st

quar

ter

2nd

quar

ter

3rd

quar

ter

4th

quar

ter

Tot

al

(6+

10

-14

)

(7+

11

-15

)

(8+

12

-16

)

(9+

13

-17

)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23


Signature and Stamp



Proposal for Re-appropriation for the financial year…………….. FORM 3

NON PLAN

(To be forwarded in quadruplicate)

(In `)

Grant No. & Major, Minor,

Sub Head and Detailed

Head (to be consistent

with budget estimates)

Increase proposed Total requirement

for the year

Amount needed for

re-appropriation

Reasons for

additional

requirement

Budget Provision

for the year

Actual Expenditure

upto………..

1 2 3 4 5 (4-2) 6

Grant No. & Major, Minor,

Sub Head and Detailed

Head (to be consistent

with budget estimates)

Decrease proposed Total requirement

for the year

Amount to be re-

appropriated

Reasons for

Savings

Budget Provision

for the year

Actual Expenditure

upto………..

7 8 9 10 11 (10-8) 12

Note: Col 2 & 8: Please indicate Appropriation and Supplementary, if any

Col 3 & 9: Please indicate Actual Expenditure up to last ended month


Signature and Stamp



Annexure 16 FORMAT FOR SUPPLEMENTARY GRANTS


Application for Supplementary Grants by Administrative Department Sheet Number………….. Madhya Pradesh Government (To be filled by Budget Division, Finance Department) ………………………………..Department

Proposals for inclusion in First/Second/Third Supplementary Estimates 20..-20..

1. Department (Code and Name)

2. Budget Controlling Officer (Code and Name)

3. Demand No.

4. Major Head

5. Sub Major Head

6. Minor Head

7. Voted/Charged

8. Plan / Non-Plan

8.1. For Plan Scheme - Segment (Code & Name)

Development head (Code & Name)

8.2. Name of Scheme

8.3. Scheme Code

8.4. Sources of Funds

8.5. Plan ceiling cushion available for schemes

Percentage Amount

State Center Other (Specify source)

9. Category of Scheme New/Continuing/District Level/ State Level/ B.M.S/ Earmark

(Strike out the option not applicable)

If at District level then District name and code

Heads of Expenditure (Amt. in `.) Object Head

Detail heads

Description Budget Provision (Including Re-appropriation if any)

Expenditure upto Month of……………..

Total expenditure expected in the financial year (including re appropriation etc.)

Supplementary Demand Requested

Approved by FD

1 2 3 4 5 6 7 8



10. Advance from the Contingency Fund

11. Assistance from External source/Loan

(Source Center/NABARD/LIC/Other External Assistance)

12. If through savings then please provide full details

13.1 Re-appropriation/Surrender/Saving Demand No.

13.2 Re-appropriation/Surrender/Savings Major Head

13.3 Plan/Non Plan

13.4 Voted/ Charged

13.5 Amount of Savings

13.6 Allocation provided in Budget

It is certified that there is no expected savings in any other scheme in the demand which can be re-

appropriated for the said purpose.

(Attach a brief description of maximum 200 words with this form)

Signature of Budget Controlling Officer



Annexure 17 FORMS FOR ESTIMATION OF SALARY EXPENDITURE

FORM A

Nos

.

Schem

e

Name

and

Code

Name

and

Code of

DDO

office

Designation Pay Band Grade

Pay

Sanctioned

Posts

(Designation

wise)

Fille

d

Posts

Vacan

t Post

1 2 3 4 5 6 7 8 9

FORM B: For Employees on Contract

Nos. Scheme Name

and Code

Designation Amount of

monthly

payment made

to employed

individuals (In

`)

Sanctioned Posts

Filled

Posts

BUDGET MANUAL

Documents

Transcript of BUDGET MANUAL