BUDGET

I INTRODUCTORY
According to article 202 of the
Constitution of India details of
anticipated receipts & expenditure of a
state for the year are to be placed before
both the houses of legislature.
DEFINITION :

Annual financial statement

It is a statement of estimated receipts

and expenditure of each financial year.
It is a mechanism to have a financial
control in the government system.
Finance department in the
government will finalise the
budget by obtaining all
required information from
all the departments and
place before the legislature
for approval.
BUDGET CALENDAR

 F.D. will issue budget calendar

fixing the dates to be adhered to
while submitting budget proposals
at different levels of administration

 Process starts from october every year

STRUCTURE OF THE BUDGET
BUDGET WILL BE PREPARED IN 3 PARTS

I CONSOLIDATED FUND

II CONTINGENCY FUND

III PUBLIC ACCOUNT

 I. Consolidated Fund : comprises
1) all revenues received by government
2) all loans raised by government
3) all moneys received by govt. in repayment of loans

Divided into 3 as shown :-

Consolidated Fund

Capital A/c Debt A/c

Revenue A/c
-non-current revenue -loans received
-current revenues &
& expenditure -loans & advance
expenditure (taxes)
(almost borrowed funds) made
 II. CONTINGENCY FUND

 Nature of an imprest
 To meet unforseen expenditure
 Intended to provide advances
 Held by Finance Secretary & sanctioned
by him
 Recouped by supplementary estimate
Public account
 All public moneys received by
government
 On behalf of the government
 Not creditable to consolidated
fund
 Public Account

Debts & deposits Remittances

- Debt heads other than -Mere adjustments at
those of consolidated treasury level &
fund A.G. level
- Govt. acts as a banker -Indirect debits &
receiving amounts & credits
repaying afterwards
Ex:-
1) Provident Funds
2) Insurance Funds
3) Local Funds
4) Civil Deposits
5) Defence Funds etc.
Classification of budget
- Same as classification in accounts
- There was no uniformity in classification &
budget & accounts before 1974 among
centre & states
- 5 tiers system of classification in govt. a/c
from 1974-75 introduced on the
recommendations of Administrative
Reforms Commission for uniform system
of classification throughout the country
1.Sectors –
To group various services broadly -

A) General services -
indespensable to the
existence of an organised
state.
(2051 to 2099) Ex. i) general
administration
ii) police
iii) defence etc.
1.Sectors –
To group various services broadly –

B) Social & Community Services-

associated with the activities &
social services to the consumers

Ex. i) education
(2202 to 2399) ii) health
iii) social welfare
iv) water supply etc.
1. Sectors –
To group various services broadly –

C) Economic Services-
associated with activities of
production & trades

ex. i) agriculture
(2401 to 7999)
ii) industry
iii) power etc.
1.Sectors –
To group various services broadly –

D) Grant in aid:
comprises
i) contributions
ii) loans
iii) advances of

govt.
2. Major heads –
To represent functions of the
government
3. Minor heads –
To identify programmes under

each function
4.Sub heads –
 To identify the schemes under each
programme

5. Detailed heads –
 to indicate the nature & form of expenditure
on the schemes in terms of –
- salary
- purchases
-GIA, loans etc

 primary unit of appropriation

 objects of expenditure
IV. Codification of heads of
accounts
 Receipt heads :- up to 2000
 Revenue
expenditure heads:-
above 2000
 Capital
expenditure heads :-
above 4000
 Debt heads:- above 6000
There is difference of 2000 at each stage
v. Process
 Information will be obtained from
taluk level
 F.D finalises after obtaining from
I.F.A s of concerned departments
 In budget it should be shown
separately
Plan expenditure : all original &
development works.
V. Process
Non-plan expenditure :
all maintenance and repair works

 Charged expenditure : not subject to

vote by legislature

 Voted expenditure : subject to vote

by legislature
V. Process
 demands : after general discussion
 estimates in respect of expenditure are
placed before legislature in the form
of demands for grants
 with A.F.S for discussions & approval
 each demand may contain more than
one department
 concerned minister in charge of the
department or his deputy will move the
demands
 voted out of powers
V. Process
 Appropriation Bill

 After all demands for grants are voted

a bill is introduced in the
Assembly.
 For appropriation out of Consolidated
Fund
 This is a money bill-passed by both
the houses
V. Process
 Appropriation Act
 Appropriation bill passed by both the
houses will be sent to the
governor for assent
 Appropriation bill assented by the
governor becomes
appropriation act
 Grants will be released there after
V. Process
 Vote on Account.
 Making grants in advance for a
part of the financial year pending
approval to the regular budget.
VI. Z.P. Budget
Link Document : (Subsidiary Budget volume)
• Allocation of grants are made in the state budget
including the amounts transferable to
Z Ps / T Ps / GPs.
• Under the relevant departmental major heads
grants pertains to Z Ps / T Ps / GPs are provided
under minor head 196/197/198 respectively.
• Scheme wise provisions for each districts under each
major heads plan and non-plan are made in a
separate register in detail.
Points to be kept in view while
preparing budget estimates :-
 Top priority should be given

 Timely submission as per budget

calendar is a must to avoid rush and
mistakes

 Estimating officers to send budget to IFA

s concerned with a copy to FD Deputy
Points to be kept in view while
preparing budget estimates :-
 Budget proposals should almost be
realistic.
 To be framed with greatest care and
accuracy.
 To be prepared with due regard to
sanctions and actual requirements.
 Receipts should be as realistic as
Points to be kept in view while
preparing budget estimates :-

 Provisions for expenditure should made

for minimum requirement of the
department.

 Economy measure in force should be

kept in view.

 Figures should be shown invariably by

detailed heads of account.
Points to be kept in view while
preparing budget estimates :-

 Sanctions to establishments and other

recurring charges communicated before
29th September only to be considered.
 Departmental Officers are only
responsible for accuracy and for any
defects in the budgets and not FD.
Points to be kept in view while
preparing budget estimates :-
 Under estimate of revenue and over
estimate of expenditure should be
avoided.

 Estimates should be prepared on

gross basis and not on net basis.
Points to be kept in view while
preparing budget estimates :-

 Receipt and expenditure should

be classified as per prescribed head
of account.
- No new head of
account can be opened without
approval of C & AG.
- Detailed heads of a/c may be
opened by state
Points to be kept in view while
preparing budget estimates :-
 Any alterations should be supported
by clear explanations and
documents (posts etc)
 Past actuals should be kept in light
Points to be kept in view while
preparing budget estimates :-

No lump sum provisions should be made

Sufficient funds should be provided for
spill over schemes/works and only after
then new works to be proposed.
Points to be kept in view while
preparing budget estimates :-
 Separate sheets should be used for each
major head, plan and non-plan separately

 Budgetary control at treasury level is

introduced and hence all items of
expenditure are to be classified properly
under relevant head of a/c.
VI.Budget is to be prepared in
the following format –
A. Regular budget
B. Establishment budget
 A. Regular budget
Budget for 2007-08
Accounts Budget
Sl.no Head of Revised budget for 2006-07 Budget
account for for For
2005-06 2006-07 Actuals Probable total 2007-08
for for
6 months 6 months
B. Establishment budget :-

Appendix ‘B’
 details of posts sanctioned, filled
up and vacant posts should be
furnished .
 no provision should be made for
posts specifically ordered to be
B. Establishment budget :-

Appendix ‘B’
 permanent posts and temporary posts
should be shown distinctly
 provision should be made for D.A
increase & increments
B. Establishment budget :-

Appendix ‘B’
 posts abolished should not be considered

 temporary posts for which continuation is

required are to be included in the
budget
pending
B. Establishment budget :-
Appendix ‘B’

 no lump sum provision should be

made
 for variations in number of posts
authority should be quoted
B. Establishment budget :-
Appendix ‘B’

 for vacant posts minimum pay should

be shown
 usually, when a 5 year plan is ended &
a new plan is begin, separate
guidelines will be issued by the
planning commission regarding shifting
of posts from plan to non-plan
B. Establishment budget :-
Appendix ‘B’

Generally,

 all posts created, filled up &

continued in a five year plan, will be
shifted to non-plan in the next five year
plan as committed expenditure
B. Establishment budget :-
Appendix ‘B’
Generally,

 the posts which remained vacant at

the end of five year plan will be
deemed to have been lapsed
 fresh sanction to be obtained in the
new plan
B. Establishment budget :-
Appendix ‘B’

Generally,

 no portion of expenditure under

C.S.S central scheme & expenditure
aided schemes will be transferred to
non-plan directly
Appendix ‘B’ will be prepared in the
following formats –
 Annexure 1-
- Abstracts figures-amounts
- Comparison with previous
year

- Explanation for difference

with authority
Appendix ‘B’ will be prepared in the
following formats –
 Annexure 2-
- Basic data of Appendix ‘B’
- Employee wise details of
provisions proposed for-
pay & allowances-amount

(all annexures are based on this

annexure)
Appendix ‘B’ will be prepared in the
following formats –
 Annexure 3 –
- Category wise number of
posts & pay
- with total amount
Annexure 3A-
- Details of vacant post
Appendix ‘B’ will be prepared in the
following formats –
 Annexure 4 –

- Scale wise total sanctioned

strength in previous year
and subsequent changes or
variations
- Authority for variations
- Only number of posts
Appendix ‘B’ will be prepared in
the following formats –

 Annexure 5 –
-Number of posts both
under plan &
non-plan, pay scale wise
Appendix ‘B’ will be prepared in
the following formats –
Annexure 6 –
- Category wise total
numbering of posts with
comparison to previous
year & current year total
amounts
Appendix ‘B’ will be prepared in the
following formats –

 Annexure 7 –
- Basic pay range wise,
number of teaching &
non-teaching employees
II.Flow of funds from govt. &
ccounting mechanism of funds in P.R.Is

Preamble

 TP & GP grants received from

government by ZP were being transferred to
TPs & GPs at ZP level through Suspense
accounts maintained at Treasury
(TP Suspense & GP Suspense) prior to
2005-06
Flow of funds from govt. & accounting
mechanism of funds in P.R.Is
Preamble
funds released to ZPs/TPs/GPs are normally
to be spent with in the financial year of
release
 unspent balances were there in ZP/TP funds
of state sector
 accumulated unspent balances could not be
spent in the next years except central sector
funds
 low of funds from govt. & accounting
mechanism of funds in P.R.Is
Preamble
this caused distortion of accounts resulting
in increased notional liabilities in Annual
accounts that includes balances of C.S &
CSS, stamp duty PRIS own funds, deposits,
etc
 such balances as at the end of 31.3.2004 are
transferred to consolidated fund by the
treasury
 low of funds from govt. & accounting
mechanism of funds in P.R.Is
Preamble
operation of Suspense account resulted in
double accounting & descrepencies between
the balance of ZP/TP & Finance accounts

 therefore revised procedure of direct credit

of grants to T.P funds has been introduced
w.e.f 1.4.2005 by opening a new minor head
197- Assistance to T.Ps
II. Three distinct categories

• G.O.No FD.07.ZPA.2003 dated 8.9.2004

• according to revised procedure ZP & TP

funds are split into 3 categories each

• 3 distinct accounts are to be mentioned at

ZP level, TP level, district treasury &
sub treasury level & at A.G level
A. ZP Fund
Fund I : Accounts for all Receipts & expenditure of
(8448-00-109-2-00) 1. central plan schemes
2. centrally sponsored schemes - central share
3. centrally sponsored schemes - state share

Fund II :Accounts for all receipts & expenditure of

(8448-00-109-3-00) 1. purely state plan scheme (other than matching
share to central grants)
2. All state non-plan assistance

Fund III : Accounts for all receipts & expenditure of

(8448-00-109-4-00) 1. Own funds under tax & non tax revenue
2. EMDs, S.Ds, etc
3. Exclusive state sector schemes implemented
by ZPs (non budgeted)
B. TP Fund
Fund I: 8448-00-109-5-00:comprises all receipts & expenditure of
1. Central plan scheme
2. C.S.S – central share
3. C.S.S – state share
4. Non plan central grants
5. Finance commissions grants

Fund II: 8448-00-109-6-00 : comprises receipts & expenditures of

1. Purely state plan schemes (other than matching
share to central grants)
2. All non plan grants

Fund III: 8448-00-109-7-00: comprises all receipts & expenditure

of
• Own funds under tax/non tax revenue
• EMDs, SDs,etc
• Additional stamp duty grants
•
III. Currency of funds

A) Fund I: Unspent balances of Fund I of both ZP & TP

available at the end of the financial year shall not be
lapsed.
-It can be carried over to the next financial year
& shall be utilized in the subsequent years.
B) Fund II: Unspent balances of Fund II of both ZP & TP
at the end of financial year will be lapsed to government
-It shall be written back to consolidated fund at treasury
level
C) Fund III: Balance at the end of the financial year shall
be checked by audit (A-G) during certification of A.G
-whether to be written back to consolidated fund
IV. Release 0f grants & adjustment of grants
(crediting) to fund accounts:

 grants will be released from government separately for ZP

funds ,TP funds, GP funds to ZP

 for ZP/TP funds, fund account No , such as Fund I,

s

Fund II & Fund III are also shown distinctly in the release
orders of government
IV. Release 0f grants & adjustment of grants
(crediting) to fund accounts:
A) ZP Fund
-Grants released from government pertaining to
ZP sector will be adjusted by ZPs at district
treasury by debiting the consolidated fund &
crediting the concerned ZP Fund account
-Later ZP releases grants to ZP implementing
officers for spending under different
programmes
- implementing officers draw money from ZP
fund I, II, III as the case may be & spend
IV. Release 0f grants & adjustment
of grants (crediting) to fund
accounts:
B) T.P. Funds

-government while releasing TP grants in a

particular head of a/c, grants pertains to
entire district will be shown in the release
order. Taluk Panchayat wise break up will
not be there
IV. Release 0f grants & adjustment of grants
(crediting) to fund accounts:

 After receipts of TP grants for the district from the

government, ZP has to reallocate the grants TP wise
 The soft copy of this reallocated grants to be given to the
district treasury & this reallocation should be uploaded
at district treasury
 Only after this reallocation is uploaded in the treasury
copies of grants release orders should be sent to TPs
 Then it will be transmitted to concerned taluk treasury
through NMC online
IV. Release 0f grants & adjustment of grants
(crediting) to fund accounts:

 TPs shall adjust their grants at taluk treasuries on white

bills debiting the state sector as shown in allocations
given by ZP through T.T.R
 17 digits complete heads of a/c of the state government
should be clearly mentioned on white bills presented at
the treasury for adjustment
 In addition to this, rubber stamp showing the related fund
account number (Fund I, Fund II or Fund III) should
also be affixed on right hand corner of the white bills
IV. Release 0f grants & adjustment of grants
(crediting) to fund accounts:

 At the same time separate challans indicating on them the

fund account number (I,II or III) should be presented at
treasury
 Release orders of grants from ZPs / TPs should invariably
contain
1) for which programme / under which heads of
account the grant is released
2) 17 digits complete head of account
3) fund account number (Fund I, II, or III) against
which the expenditure is to be debited
IV. Release 0f grants & adjustment of grants
(crediting) to fund accounts:

 In respect of departments where L.O.C system is there,

separate L.O.C should be released for each 3 categories
of Fund a/c
 While releasing grants to TPs from ZP, in allocation
software while uploading the TP grants giving TP wise
distribution against each 17 districts head of a/c, it should be
shown either as “D”, for the distribution in respect of cases
where these grants are to be further distributed at TP level,
or ‘U’ for utilisation in respect of cases where these grants are
meant for utilisation for TPs themselves
G.P Funds
• In respect of GP grants ,the grants pertain to GPs of entire
taluk shall be released from ZP to TPs

• TPs shall make GP wise allocations & enclosing this

statement. TPs should prefer bills in treasury . At treasury
consolidated fund will be debited & GP funds will be
credited

• Treasuries shall issue cheques in favour of each ,based on

the allocations made by TPs

• GPs credit these cheques in the bank accounts

Re appropriation :
• Transfer of grants from one unit of
appropriation where there may be excesses is
known as re-appropriation
• KFC articles 308 & 314, depicts guidelines
• KPR act 1993 section 257, 248, 242
Powers:
A)State Sector
I. Department heads:- up to Rs.1lakh from one
unit of appropriation to another within the same
subhead
II.Administration departments heads in
government:- up to Rs.5lakhs within the major
head
III. Secretaries to government having IFAs:-
Rs.10lakhs
B) P.R.Sector
I. Z.P :- without the approval of government
no reduction of over 10% shall be made in
the grants of any major head
II. T.P :- without the approval of CEO, no
reduction of over 10% shall be made in the
grants of any major head

III. G.P :- without the approval of CEO ,no

reduction of over 10% shall be made in the
grants of any major head
Following points to be kept in view while
considering for re-appropriation of
grants:-
1. Economy measures in force
2.Salary portion should be utilized for salary
only & not for non salary
3.Re-appropriation funds between revenue heads
& capital heads &loan head not permissible
4.No re-appropriation between voted & charged
Following points to be kept in view while
considering for re-appropriation of grants:-
5. No re-appropriation for new services
6. Not permissible between one MNP to another
MNP
7. Not permissible between MNP & Fixed Schemes
MNP: FIXED:
i. Rural housing i. Agriculture &

Horticulture
ii. Rural health ii. Soil Conservation
iii. Primary education iii. A.H & VS
iv. Adult education iv. Fisheries
v. R.W.S & R.S v. Forest
vi. Rural roads & communication vi. SGRY, SJSRY etc
vii.Nutrition
Following points to be kept in view while
considering for re-appropriation of grants:-
9. S.C.P & T.S.P funds should not be diverted
10. Not permissible from one demand to another
11. Excess expenditure sought should be equal
to savings
12. No re-appropriation is permitted between ZP,
TP & GP programmes
13. Plan to non plan not admissible
14. Central to centrally sponsored schemes grants
should not be diverted
œ®oN¯š®± B‡µ²°S®
z°kNµ
Kºu®± uµ°ý®u® BtÁN® î®ãµÚ‡®±
š®æ„Â¯î® B uµ°ý®u®ªå
y®äX®ªq®ïŠ®±î® Š¯cO°‡®±
î®ãµÚ‡®±w®±Ý Aº†›uµ
„¯Š®q® uµ°ý®u®ªå “yµl®Š®Œ¬
¯u®‹‡®±” (federal system) š®N¯ÁŠ®ïuµ.
Aºu®Šµ,
Š¯cãS®¡®± N®Š¯‹xºu® š®º‡®±
œ®oN¯š®± B‡µ²°S®
z°kNµ
Bu®Û‹ºu® „¯Š®q®u®ªå yµl®Š®Œ¬
œ®oN¯š®± y®u®Ür b¯‹‡®±ªåuµ
1)BtÁN® š¯æq®ºq®ü î®±q®±Ù 2)
š¯N®Ç®±Ô y®ä¯ou® œ®o
CS®¡®± yµl®Š®Œ¬ ¯u®‹‡®±
š®N¯ÁŠ®u® yµl®Š®Œ¬ œ®oN¯š®±
y®u®Ür‡®± „µwµÝ©±…±
š®ºïu¯w®u®ªå D yµl®Š®Œ¬
œ®oN¯š®± î®ãµÚSµ 3 S®S®¡®ªå
Aî®N¯ý® ¯l®Œ¯Tuµ
Š®X®wµ:
„¯Š®q®u® š®ºïu¯w®u® Aw®±XµÐ°u®
280(1)Š®ªå œ®oN¯š®± B‡µ²°S®u® Š®X®wµSµ
Aî®N¯ý®ïuµ - Cu®± Nµ°ºu®ä œ®oN¯š®±
B‡µ²°S®
œ®oN¯š®± B‡µ²°S®u® EuµÛ°ý® Nµ°ºu®ävºu®
qµ‹Sµ/ ý®±©ÊS®¡® Š®²y®u®ªå
š®ºS®äŸš®©ÞhÔ xvÃS®¡® yµ¶O Š¯cãS®¢Sµ
î®S¯Á‰±š®„µ°N¯u® îµ²q®ÙS®¡®w®±Ý
xu®Á‹š®±î® î®±q®±Ù ïïu® Š¯cãS®¢Sµ
AS®¡®w®±Ý œ®ºYNµ ¯l®„µ°N¯u®
ýµ°N®l®î¯Š®± y¯©w®±Ý xu®Á‹š®±î®
x‡®±î®±S®¡®w®±Ý Š®²z› þy¯Š®š®±é
Š®X®wµ:
Cªå‡®±î®ŠµSµ š¯Úzš®©ÞiÔŠ®±î®
œ®oN¯š®±
œ®oN¯š®±
B‡µ²°S®
B‡µ²°S®S®¡®±
B‡µ²°S®u®
Aî®vÃ
B‡µ²°S®u®
Au®㣮Š®±
Ÿ°Tîµ
š¯Úzq®
î®Ç®Á
®v š®ªå›u®
î®Ç®Á
îµ²u®©wµ° 1951-1956 Nµ.›.x‡µ²°T 1951 1952
HŠ®l®wµ° 1956-1961 Nµ.š®ºq¯w®º 1956 1957
î®±²Š®wµ° 1961-1966 H.›.X®ºu® 1960 1961
w¯©Êwµ° 1966-1969 z.ï.Š¯cî®±w¯ÝŠ 1964 1965
¬
Ju®wµ° 1969-1974 î®±œ¯ï°Š¬ 1968 1969
q¯ãT
BŠ®wµ° 1974-1979 Nµ.… 1972 1973
ä¯êw®ºu®
Š®mÖ
I¡®wµ° 1979-1984 bµ.Hº.ýµ°©q¬ 1977 1978
Hºhwµ° 1984-1989 . †. X®î¯ên¬ 1983 1984
Kº…q®Ùwµ° 1989-1995 Hw¬.Nµ.z.š¯¡µî 1987 1989
®
y®äN¯‡®±ÁS®¡®±:
Nµ¡®N®ºl® Aºý®S®¡® …SµÌ y®‹þ°ª›
Š¯Ç®óy®rS®¢Sµ þy¯Š®š®±é
¯l®±î®¼u®± œ®oN¯š®± B‡µ²°S®u®
N¯‡®±ÁS®¡®±
1) Nµ°ºu®äu® xî®æ¡® qµ‹Sµ š®ºS®äœ®nµ‡®±ªå
Nµ°ºu®ä î®±q®±Ù Š¯cã š®N¯ÁŠ®S®¢Sµ
œ®ºYNµ‡®¾¯S® „µ°N¯u® Kh±Ô
îµ²q®ÙS®¡®w®±Ý xu®Á‹š®±î®¼u®±
2) Š¯cãS®¢Sµ Sµ²q®±Ùy®m›u® îµ²q®Ùî®w®±Ý
Š¯cã®± ïºS®m› œ®ºYNµ ¯l®±î®¼u®±
3) Š¯cãS®¢Sµ †l®±S®lµ ¯l®±î®
š®œ¯‡®¾¯w®±u¯w®S®¡®w®±Ý x‡®±ºräš®±î®
Š¯cãu® œ®oN¯š®± B‡µ²°S®:
Š®ªå Bu® š®ºïu¯w®u® 73wµ° ru®±Ûy®m‡®±
1992
y®©ý®³r‡®¾¯T, š®ºïu¯w®u® Aw®±XµÐ°u® 243(I)
y®äN¯Š®, Š¯cãu® Š¯cãy¯©Š®±, ru®±Ûy®m‡®¾¯u®
Kºu®± î®Ç®Áuµ²¡®Sµ î®±q®±Ù q®u®w®ºq®Š® y®är
Ju®± î®Ç®ÁS®¢Sµ²îµ±â “Š¯cã œ®oN¯š®± B‡µ²°S®”
î®w®±Ý Š®Yš®©± Aî®N¯ý® N®ªÞš®©ÞiÔuµ
D Aî®N¯ý®î®w®±Ý N®w¯ÁhN® y®ºX¯‡®±q¬ Š¯b¬
AvÃx‡®±î®± 1993Š® y®äN®Š®o 267Š®ªå‡®±²
N®ªÞš®Œ¯Tuµ
œ®oN¯š®± B‡µ²°S®î®¼ K…à Au®㣮Š®w®±Ý
î®±q®±Ù C…àŠ®± š®u®š®ãŠ®w®±Ý
K¡®Sµ²ºmŠ®±q®Ùuµ
y®äN¯‡®±ÁS®¡®±:
Nµ¡®N®ºl® ïÇ®‡®±S®¡® …SµÌ y®‹þ°ª› š®²N®Ù
î®±Sµ²Á°y¯‡®±S®¡®w®±Ý Š¯cãy¯©‹Sµ
þy¯Š®š®± ¯l®±î®¼u®±
1)Š¯cã š®N¯ÁŠ® ïvÚ®…œ®±u¯u® qµ‹SµS®¢ºu®
…Š®…œ®±u¯u® xî®æ¡® š®ºS®äœ®nµ‡®±
îµ²q®Ùî®w®±Ý Š¯cã î®±q®±Ù y®ºX¯‡®±q¬
Š¯b¬ š®ºšµÚS®¡® w®l®±îµ T› Sµ²q®±Ù
y®mš®±î®¼u®±
2)y®ºX¯‡®±q¬ Š¯b¬ š®ºšµÚS®¢Sµ Sµ²q®±Ù
y®m›u® œ®oî®w®±Ý d.y®º S®¡®±, q¯.y®º
y®äN¯‡®±ÁS®¡®±:
Nµ¡®N®ºl® ïÇ®‡®±S®¡® …SµÌ y®‹þ°ª›
š®²N®Ù î®±Sµ²Á°y¯‡®±S®¡®w®±Ý
Š¯cãy¯©‹Sµ þy¯Š®š®± ¯l®±î®¼u®±
4)Š¯cãu® š®ºYq® xvɱºu® y®ºX¯‡®±q¬
Š¯b¬ š®ºšµÚS®¢Sµ x°l®±î®
š®œ¯‡®¾¯w®±u¯w®S®¡®w®±Ý
x‡®±ºräš®±î® q®q®æS®¡®w®±Ý, x°r
x‡®±î®±S®¡®w®±Ý Š®²zš®±î®¼u®±
5)y®ºX¯‡®±q¬ Š¯b¬ š®ºšµÚS®¡®
AvÃN¯Š®:
œ®oN¯š®± B‡µ²°S®î®¼ q®w®Ý
N¯‡®±ÁS®¡®w®±Ý xî®ÁŸš®©±
š®œ®N¯‹‡®¾¯S®±î®ºqµ Nµ¡®N®ºl®
AvÃN¯Š®S®¡®w®±Ý œµ²ºvuµ
B‡µ²°S®î®¼,
1. ‡®¾¯î®¼uµ° AvÃN¯‹‰±ºu® As®î¯
y¯ävÃN¯Š®vºu® ‡®¾¯î®¼uµ°
u¯QŒµ‡®±w®±Ý q®‹›Nµ²¡®ë…œ®±u®±
2. u¯QŒµ‡®±w®±Ý œ¯cŠ®± y®mš®©±,
Š¯cãy¯©Š® N®q®Áî®ã :
œ®oN¯š®± B‡µ²°S®î®¼ q®w®Ý
®v‡®±ªå ¯mu® y®är‡µ²ºu®±
þy¯Š®š®éw®±Ý,
î®±q®±Ù

Au®Š® îµ±°Œµ qµSµu®±Nµ²ºl®

N®äî®±u®…SµÌ ï®nµ‡®±w®±Ý
S¯Ýy®w¯ y®q®äu® î®±²©N® Š¯cã ïu¯w®
î®±ºl®©u® E„®‡®± š®u®w®S®¡® î®±
B‡µ²°S® ¯mŠ®±î®
þy¯Š®š®±éS®¡®± :
1) š¯©ï©åu®, š®æºq® š®ºy®w®²â©u®
›æ°N®³rS®¡® KiÔw® Bu¯‡®±
2) Š¯cãu® š¯© œµ²Š®q®± y®m›, Š¯cãu® Kh±Ô
š®æºq® Bu¯‡®±u® ýµ°N®l¯ 40 „¯S® š®Ú
¢°‡®± š®ºšµÚS®¢Sµ î®S¯Áî®nµ (y®º.Š¯b¬
š®ºšµÚS®¡®± î®±q®±Ù w®S®Š® š®Ú¢°‡®±
š®ºšµÚS®¡®±) (PRIs & ULBs)
3) š®Ú¢°‡®± š®ºšµÚS®¢Sµ î®S¯Á‰±š®±î®
ýµ°.40 „¯S®u®ªå ýµ°.32 Š®Ç®±Ô y®º.Š¯.
B‡µ²°S® ¯mŠ®±î®
þy¯Š®š®±éS®¡®± :
4. y®º.Š¯. š®ºšµÚS®¢Sµ (d.y®º. q¯.y®º î®±q®±Ù
S¯ä.y®º) ýµ°N®l®î¯Š®± Aw®±u¯w®u®
œ®ºYNµ‡®±ªå Nµ¡®N®ºl® š®²X®N® î®±q®±Ù
y®ä¯oS®¡® y®ºX® š®²q®ä A¡®î®mNµ
š®²X®N®(indicator)
y®ä¯o(weightage in %)
1 cw® š®ºPµã 30

2 y®äuµ°ý® 30

3 Aw®Š®£®qµ 15
 PREPARED
&
PRESENTED
BY
K.GOVINDAIAH
ACCOUNTS OFFICER(RTD)