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PREFACE TO THE SIXTH EDITION
The Punjab Budget Manual contains the rules framed by the Finance
Department for the guidance of Heads of Departments in the preparation and
examination of budget estimates and for subsequent control over expenditure to
ensure that it is ept !ithin the authori"ed grants#
The fifth edition of the Punjab Budget Manual !as issued in $%&'# The
promulgation of the (onstitution of the )slamic *epublic of Paistan and changes
in the budgetary and financial procedures since $%&'+ especially the introduction
of Function,cum,-bject classification !#e#f# $st .uly $%/0+ necessitated revision of
the Manual#
The Finance Department !ill be grateful if any error+ inaccuracy or
omission noticed in this 1dition is brought to its notice
ZULFIQAR ALI SHAH
Dated# %th March+$%/2 3ecretary to 4overnment+ Punjab+
Finance Department
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Par !"
Sr# $ CHAPTER% Pa&' $$# Process of Budgeting5# Budget Terminology6# 7nnual Budget 3tatement'# 7nnual Development Programme&# 1stimates of *eceipts8# 1stimates of 1xpenditure on Permanent 7ctivities2# 1stimates of 1xpenditure on continuing Temporary 7ctivities
/# 1stimates of 1xpenditure on 9e! 7ctivities%# 1stimates of 1xpenditure on Foreign 1xchange$0# (onsolidation of 1stimates and Presentation to the Provincial
7ssembly$$# (ommunication and Distribution of 4rants$5# :atching Progress of *eceipts$6# (ontrol of 1xpenditure$'# 3tatement of 1xcesses and 3urrenders
$&# 1xpenditure not provided for in the 3chedule of 7uthori"ed
1xpenditure$8# 7ppropriation+ Finance and (ommercial 7ccounts
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CHAPTER "
PROCESS OF BUDGETING
$#$# The Punjab Budget Manual explains in detail the manner in !hich the Provincial
(onsolidated Fund+ and Public 7ccount of the Province+ should be managed and
controlled# The process of such management and control consists of seven phases+
!hich are explained in the follo!ing paragraphs#
$#5# Phase I. Preparation of the Budget ; <The estimated expenditure from+ and the
estimated receipts into+ the Provincial (onsolidated Fund for a financial year is assessed
by the Finance Department in consultation !ith<
=i> the Disbursing -fficers in the case of expenditure+ and the (ollecting -fficers in
the case of receipts?
=ii> the (ontrolling -fficers?
=iii> the *egional Heads+ !here they exist+ the Heads of Departments+ and the
7dministrative Departments? and
=iv> the Planning and Development Department+ in the case of developmental
expenditure#
The manner in !hich such assessment is made has been explained in detail in
(hapters &+ 8+ 2+ / and %# The assessment so mad#6 is first submitted by the Finance
Department to the (abinet for approval# Thereafter+ the assessment+ as approved by the
(abinet+ !hich+ in fact+ is the budget proposal of the executive part of the Provincial
4overnment+ is incorporated finally in the 7nnual Budget 3tatement and other budget
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=ii> the several sums required to meet expenditure charged upon the Provincial
(onsolidated Fund+ out not exceeding+ in the case of any sum+ the sum sho!n in
the statement provincial laid before the 7ssembly? and
=iii> submits it to the (hief Minister for authentication# The schedule so authenticated
by the (hief Minister is laid before the Provincial 7ssembly+ but is not open to
discussion or vote thereon#
$#&# Phase )@# Distribution of 4rants; < 1xpenditure allo!ed to be incurred
under the 3chedule of 7uthori"ed 1xpenditure+ is distributed to the Heads ofDepartment+ as explained in
$#8# Phase @# 1xecution of the Budget;, 7ctual incurrence of expenditure authori"ed
under the 3chedule of 7uthori"ed 1xpenditure+ and the reali"ation of the estimated
receipts included in the 7nnual Budget 3tatement+ are !atched and controlled by the
concerned authorities+ as laid do!n in (hapters $5 and $6#
$#2# Phase @)# Post Budget 7llocations;,)n respect of any financial year+ it is found; ,
=a> that the amount authori"ed to be expended for a particular service for the current
financial year is in,sufficient+ or that a need has arisen for expenditure upon
some ne! service not included in the 7nnual Budget 3tatement for that year? or
=b> that any money has been spent on any service+ during a financial year+ in excess
of the amount granted for that service for that year? then
=c> the Provincial 4overnment shall have po!er to authori"e expenditure from the
Provincial (onsolidated Fund !hether the expenditure is charged by the
( tit ti th t F d t d h ll t b l id b f th
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7ccountant 4eneral+ PunjabADirector of (ommercial 7udit+ submits the follo!ing reports+
relating to that year to the Finance Department;,
=i> 7ppropriation 7ccounts and the 7udit *eport thereon#
=ii> Finance 7ccounts#
=iii> (ommercial 7ccounts and the 7udit *eport thereon#
These reports indicate+ among other things+ ho! far the !ishes of the Provincial
7ssembly in respect of expenditure translated in the form of the 3chedule of 7uthori"ed
1xpenditure+ have been reali"ed+ and !hat irregularities have been committed by theexecutive agencies in the management and control of the amounts placed at their
disposal for expenditure# These reports are laid before the Provincial+ 7ssembly+ and
examined and disposed of in the manner explained in (hapter $8#
$#% Phases l and Hare completed before the commencement of the financial year to
!hich the 7nnual Budget 3tatement relates# Phase ))) s completed immediately after
the Provincial 7ssembly completes its consideration of the 7nnual Budget 3tatement#
Phase )@ is completed after the authentication of the 3chedule of 7uthori"ed
1xpenditure by the (hief Minister# Phases @ and @) =a> are implemented during the
course of the financial year to !hich the 7nnual Budget 3tatement relates+ and Phases
@) =b> and @)) are undertaen during the year+ or years+ subsequent to that financial year+
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CHAPTER
BUDGET TERMINOLOGY
)n this Manual+ unless the context other!ise requires+ the follo!ing terms and
expressions have the meanings assigned to them;
5#$# C7ccountant general+ means the head of an office of 7ccounts and 7udit
subordinate to the 7uditor 4eneral of Paistan+ !ho eeps the accounts of the
4overnment of the Punjab !hether no!n as 7ccountant,4eneral or Director 4eneral+
7udit and 7ccounts+ =:ors>#
5#5# 7ccountsE or C7ctualsC of receipts+ or expenditure relating to a financial year
are the figures of actual receipts+ or expenditure+ respectively+ for that financial year+ as
recorded by the 7ccountant, 4eneraC#
5#6# C7dministrative 7pprovalC is the formaC acceptance+ by the competent
authority+ of a proposal to incur expenditure subject to availability of fund for the said
proposal#
5#'# C7dministrative DepartmentC means a self contained administrative unit in the
3ecretariat responsible for the conduct business of the Provincial 4overnment+ in a
distinct and specified sphere+ and declared as such by the Provincial 4overnment#
5#&# C7nnual Budget 3tatement or CBudgetC for a financial year+ means the
statement of the estimated receipts into+ and the estimated expenditure from+ the
Provincial (onsolidated Fund+ for that year+ required to be laid before the Provincial
7ssembly+ before the commencement of that year+ under 7rticle $50 =$> of the
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5#$$# CBudget GearC or CFinancial GearE means the year commencing on the $st
.uly of a calendar year+ and ending !ith the 60th .une of the follo!ing calendar year+ for
!hich the 7nnual Budget 3tatement is prepared#
5#$5# C(apital 7ccountE is the account of expenditure incurred !ith the object
either 8f increasing concrete assets of a material and permanent character+ or of
reducing recurring liabilities+ and of the receipts of capital nature intended to be applied
as set,off to capital expenditure#
5#$6# C(harged 1xpenditure or C1xpenditure charged upon the Provincial(onsolidated FundC means such items of expenditure as are enumerated in 7rticle $5$
of the (onstitution+ and are not submitted to the vote of the Provincial 7ssembly+ under
7rticle $55 =$> of the (onstitution#
5#$'# C(ollecting -fficerE in respect of a major head+ sub,major head+ a minor
head or a sub,head relating to receipts+ is the officer+ designated as such+ by the
concerned 7dministrative Department+ !ith the prior approval of the Finance
Department+ and mentioned in column =6> of Part ) of 7ppendix CDC against such major
head+ sub,major head+ minor head or sub,head+ as the case may be+ !ho is responsible
for reali"ation of receipts+ from the area of his jurisdiction+ creditable to such major head+
sub,major head+ minor head+ or sub,head#
5#$&# C(ompetent 7uthorityE means the Provincial 4overnment or any other
authority to !hom the relevant po!ers have been delegated by the Provincial
4overnment#
5 $8 C( t lli -ffi E i t f j h d b j h d i
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5#50# CDetailed 1stimatesE are the estimates prepared by the Finance Department
by consolidation of the estimates of charged+ and other+ expenditure on permanent
activities+ and those pro, posed in the 3chedules of 9e! 1xpenditure#
5#5$# CDevelopmental 1xpenditureE is the expenditure defined in (hapter '#
5#55# CDevelopment 3cheme means a scheme involving developmental
expenditure#
5#56 CDisbursing -fficer in respect of a major head+ a sub,major head+ a minor
head+ or a sub,head+ relating to expenditure+ is the officer designated as such by the 7dministrative Department !ith the prior approval of the Finance Department+ and
mentioned in column =6> of Part )) of 7ppendix CDE against such major head+ sub,major
head+ minor head or sub,head+ as the case may be+ !ho actually incurs expenditure
under such major head+ sub,major head minor head+ or sub,head+ in respect of the
office+ or offices+ of !hich he is the disbursing officer#
5#5'# C1stimating -fficerC means a Disbursing -fficer+ (ollecting -fficer+
(ontrolling -fficer+ *egional Head or Head of Department+ !ho is responsible for
preparing departmental estimates of receipts and expenditure#
5#5&# C1xcess Budget 3tatementE relating to a financial year is the statement to be
laid before the Provincial 7ssembly+ under 7rticle $5' of the (onstitution+ sho!ing the
amount of expenditure incurred on a purpose+ in excess of the amount authori"ed to be
expended on that purpose+ during that financial year#
5#58# C1xcess 4rantE relating to a financial year means a sum granted+ or deemed
t h b t d b th P i i l 7 bl t t th dit hi h ft
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!ho is primarily responsible for the reali"ation of receipts+ and incurrence of expenditure+
under a major head+ sub,major head+ minor head or sub,head#
5#6$ Major HeadC means a main head of account for the purposes of recording+
and classifying+ receipts+ into+ and expenditure from+ the Provincial (onsolidated Fund#
5#65# Major :orE means a !or+ other than a !or relating to maintenance or
repair+ the estimated cost of !hich+ exclusive of establishment and tools and plant
charges exceeds *s#$+ 00+000A,
5#66 CMinor HeadC means a head subordinate to a major head or a sub,majorhead#
5#6'# CMinor :orE means a !or+ other than maintenance or repair !or+ he
estimated cost of !hich+ exclusive of establishment and tools and plant charges+ does
not exceed *s#$+00 000#
5#6&# Modified 7ppropriation+ on a particular date+ means the sum allotted to any
unit of appropriation+ as it stands on that date+ after it haI been modified by
appropriation+ or supplementary+ grant#
5#68# CModified 4rantE on any particular data+ means the grant+ as t stands on
that date+ after it has been modified by supplementary grants#
5#62# C9e! Purpose+C in relation to a financial year+ means a purpose for !hich
expenditure is neither contemplated in the 3chedule of 7uthori"ed 1xpenditure rotating
to the 7nnual Budget 3tatement+ or 3upplementary Budget 3tatement+ for that year+ and
Cne! purposeC+ in relation to the 7nnual Budget 3tatement of a financial year+ means a
f hi h id d f dit ith i th 3 h d l f
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5#'6# =a> CProvincial (onsolidated FundC means the funds defined in 7rticle $$/
=$> of the (onstitution of the )slamic *epublic of Paistan#
=b> CPublic 7ccount of the ProvinceC means the 7ccount defined in 7rticle
$$/=5> of the (onstitution of the )slamic *epublic of Paistan#
5#''# CPrimary Jnit of 7ppropriationC is a portion of amount+ under each minor
head+ !hich is allotted to a prescribed sub,division of the head+ as representing one of
the primary objects of the grant#
5#'&# C*e,appropriationC means the transfer of savings+ in the appropriations ofone or more units of appropriations+ to meet excess expenditure anticipated under
another such unit#
5#'8# C*ecurring 1xpenditureE means expenditure of a ind that ordinarily recurs
from year to year#
5#'2# C*egional HeadC means the head of the office+ !hich has been declared as
a *egional office#
5#'/# C*evenue 7ccountantC is the account of the income derived from taxes and
duties+ fees for services rendered+ land revenue from 4overnment estates+ fines and
penalties and other miscellaneous items+ and of the expenditure met therefrom#
5#'%# *evised 1stimateC is an estimate of the probable receipts or expenditure+
for a financial year+ framed+ #in the course of that year+ !ith reference to the transactions
already recorded#C
5#&0# C3chedule of 7uthori"ed 1xpenditureC means the schedule prepared+
f ll i id ti b th P i i l 7 bl f th 7 l 3 l t
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5#&&# C3upplementary Budget 3tatementC relating to a financial year means the
statement to be laid before the Provincial 7ssembly under 7rticle $5' of the (onstitution+
sho!ing the amount of the additional expenditure estimated to be required during that
financial year+ over and above the expenditure already authori"ed+ for that year#
5#&8# CTechnical 3anctionC is the sanction of the competent authority to a properly
detailed estimate of the cost of a !or of construction+ or repair#
5#&2# CToen DemandC is a demand presented in a financial year+ to the Provincial
7ssembly+ for a nominal sum for ,a ne! purpose+ the expenditure on !hich is proposedto be met by re,appropriation from savings !ithin the grant#
5#&/# Toen 4rantE in a financial year means a nominal amount included in the
3chedule of 7uthori"ed 1xpenditure relating to a 3upplementary Budget 3tatement of
that year for a ne! purpose+ the expenditure on !hich is proposed to be met by re,
appropriation#
5#&%# C@oted 1xpenditureC means such expenditure as is submitted to the vote of
the Provincial 7ssembly+ !ith reference to 7rticle $55 =5> of the (onstitution#
5#80# :orsC means not only the !ors of construction or repair+ but also other
individual objects of expenditure connected !ith the supply+ repair and carriage of tools
and plant+ the supply of manufacture of other stores+ or the operations of a !orshop#
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CHAPTER
ANNUAL BUDGET STATEMENT
6#$# Jnder 7rticle $50 of the (onstitution+ a statement of estimated receipts+ and
expenditure+ of the Provincial 4overnment+ in respect of every financial year+ has to be
laid before the Provincial 7ssembly# This statement is no!n as the 7nnual Budget
3tatement for that year#
The statement of receipts+ and disbursements out of the Public 7ccount of the
Province+ is included in the 7nnual Budget 3tatement+ although there is no obligation todo so under the (onstitution#
6#5 The follo!ing budget publications !hich contain detailed information relating
to the expenditure proposed+ and the receipts anticipated+ in the 7nnual Budget
3tatement+ are prepared+ and are generally+ presented to the Provincial 7ssembly+
along !ith the 7nnual Budget 3tatements; ,
=i> 1stimates of *eceipts?
=ii> 1stimates of (harged 1xpenditure+ and Demands for 4rants?
=iii> (ontinued and 9e! 1xpenditure# )t contains description and
details of such expenditure included in Has Demands for 4rants+
and the reasons for !hich that expenditure is proposed to be
incurred?
=iv> :hite Paper+ and Budget Memorandum explaining the over,all
financial position of the Provincial 4overnment+ and the activities
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STRUCTURE OF ACCOUNTS
6#6 =a> 4overnment accounts+ as prescribed by the 7uditor 4eneral of Paistan+
consist of the follo!ing t!o parts;,
=i> Part ),(onsolidated Fund#
=ii> Part )),Public 7ccount+
=b> Part ) includes accounts of all expenditure me from+ and of the receipts going
into+ the Provincial (onsolidateK Fund+ and constitutes the follo!ing three main divisions+
namely;,=i> *evenue+
=ii> (apital+ and
=iii> Debt#
The first division+ namely *evenue 7ccount+ deals !ith in coal? derived from
taxes+ and other receipts classed as revenue+ am the expenditure incurred there from+
the net result of !hich re presents the revenue surplus+ or deficit+ for the year# The
second division+ namely (apital 7ccount+ deals !ith expenditure+ met+ usually+ from
borro!ed funds+ !ith the object either of increasing concrete assets of a material
character+ or of reducing recurring liabilities# The third division relates to Debt+ and
comprises loan raised by the Provincial 4overnment+ !hether they be loan+ of a purely
temporary nature classed as Floating Debt+ =sues as Treasury Bills and :ays and
Means 7dvances>+ or other loan? classed as Permanent Debt+ and Loans and
7dvances made b? 4overnment+ together !ith repayments of the former+ and recoveries
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6#'# *evenue receipts are receipts+ !hich are derived mainly from; ,
=i> taxes and duties?
=ii> fees for services rendered?
=iii> receipts from 4overnment estates+ such as to rests? and
=Av> other miscellaneous items of receipts# *evenue expenditure is that !hich
is met from revenue receipts#
6#& The receipts under 1xtra,ordinary *eceipts are classified as 4eneral
(apital *eceipts# The chief items+ !hich come under this class+ are proceeds from thesale of 4overnment land+ and proceeds from the purchase of proprietary rights by
occupancy tenants#
6#8 *eceipts into+ and disbursements from+ the Provincial (onsolidated Fund? other than
revenue receipts and revenue expenditure+ consist of receipts+ arid disbursements+
coming under the category of
=i> (apital 7ccount? and
=ii> Debt 7ccount+
:hich have already been explained in paraC6#6#
6#2# *eceipts+ and disbursements+ outside the Provincial (onsolidated Fund+
relate to deposits+ suspense and remittance accounts+ !hich have been described in
para# 6#6#
6#/# )n the Provincial (onsolidated Fund+ the receipts are to be classified by
assigning a Major Head+ a Minor Head and#C a Detailed *eceipt Head# The expenditure
i l ifi d i t t l C F ti l (l ifi ti C d C -bj t (l ifi ti
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4rants 9os# in respect of expenditure+ in use in the accounts of the Provincial
4overnment+ are given in column =$> of Parts ) and )) of 7ppendix D+ and the minor A
detailed heads in respect of *eceipt and major minorAdetailed Functions for expenditure+
similarly in use+ are given in column =5> of Parts ) and )) of 7ppendix D#
6#$0# Deleted
6#$$# Deleted
BREAK UP OF EXPENDITURE SHO*N IN THE
ANNUAL BUDGET STATEMENT6#$5# 7rticle $50 =5> of the (onstitution distinguishes expenditure as; ,
=i> 1xpenditure charged upon the Provincial (onsolidated Fund+ or
=ii> -ther expenditure#
:hat constitutes expenditure charged upon the Provincial (onsolidated Fond+
and other expenditure+ has been explained in paras 6#$6 and 6#)'#
EXPENDITURE CHARGED UPON THE PROVINCIAL
CONSOLIDATED FUND
6#$6# )tems of expenditure charged upon the Provincial (onsolidated Fund are
contained in 7rticle $5$ of the (onstitution+ !hich has been reproduced in Part 2 of
7ppendix 7# 3uch items of expenditure may+ under 7rticle $55 =$> of the (onstitution+ be
discussed in+ but shall not be submitted to the vote of+ the Provincial 7ssembly#6#$'# -ther expenditure is expenditure+ other than expenditure charged upon the
Provincial (onsolidated Fund#
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PREPARATION OF THE ANNUAL BUDGET STATEMENT
AND OTHER BUDGET PUBLICATIONS
6#$8# Jnder the Punjab 4overnment *ules of Business+ the Finance Department
is responsible for the preparation of the 7nnual Budget 3tatement# The Finance
Department also prepares budget publication+ mentioned in para 6#5+ namely the
follo!ing;<
=i> 1stimates of *eceipts?
=ii> 1stimates of (harged 1xpenditure and Demands for 4rants?=iii> (ontinued and 9e! 1xpenditure+
=iv> Budget Memorandum?
=v> 7nnual Development Programme? and
=vi> :hite paper#
These documents are compiled from the material for!arded by the departments
concerned# The process of collection of the material from the Departments+ and its
compilation+ has been explained in detail in (hapters ' to %# The Finance Department
prepares 7nnual Budget 3tatement+ and the publications =i> to =vi> mentioned above+ in
the manner described in (hapter $0#
ESTIMATES AND ACTUALS6#$2# )n the publications mentioned in para 6#$8 except the 7nnual Development
Programme+ :hite paper+ budget Memorandum+ and (ontinued and 9e! 1xpenditure+
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SUBMISSION OF PROPOSALS RELATING TO ANNUAL
BUDGET STATEMENT TO THE CABINET
6#$/# Jnder 7rticle $55 =6> of the (onstitution+ demand+ for grants should not be
presented to the Provincial 7ssembly+ except on the recommendations of the Provincial
4overnment# The budgetary position of the Provincial 4overnment+ and the proposals to
be presented to the Provincial 7ssembly in the 7nnual Budget 3tatement+ and other
budget publications+ a,a first brought before the (abinet under *ule 56 =$> of the
Punjab 4overnment *ules of Business+ $%2'#6#$%# The 7nnual Budget 3tatement+ after approval by the (abinet+ should be
laid before the Provincial 7ssembly on the date+ fixed for the purpose+ !hich should be
sufficiently earlier than the date of commencement of the financial year to !hich they
relate# The !hole process leading to the finali"ation of the 7nnual Budget 3tatement
should+ therefore+ be !ored on the basis of the dates proscribed in the Budget
(alendar given in 7ppendix( and else!here+ in this Manual# 7ll the officers concerned
!ith the preparation of estimates should+ therefore+ not only observe the prescribed
dates scrupulously+ but should+ also+ ensure that their estimates+ and other connected
materials+ sent by the proscribed dates+ are accurate and complete#
6#50 The accounts of expenditure+ or receipts+ for a financial year+ are the
actuals of expenditure+ or receipts+ respectively+ for that year# The revised estimates of
expenditure+ or receipts+ for a financial year+ are the best possible forecast of the actual
expenditure+ or receipts+ respectively+ for that year+ chiefly+ for the preparation of
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CHAPTER +
ANNUAL DEVELOPMENT PROGRAMME
'#$ =a> 1xpenditure from the Provincial (onsolidated Fund is either
developmental+ or non,developmental# The developmental expenditure reflects
investment# )ts basic characteristics are the follo!ing; ,
=i> it is designed to eep intact+ enlarge and improve the physical resources
of the country?
=ii> it improves the no!ledge+ sill+ and productivity of the people? and=iii> it encourages efficiency !ith !hich available resources are #used#
There are+ ho!ever+ a number of items of expenditure+ particularly relating to
1ducation and Health+ !hich+ despite their having the characteristics mentioned above+
are not treated as developmental# For example+ expenditure on employment of staff for
schools or colleges+ !hich can be considered as investment in human resources+ is not
treated as developmental+ although it has the basic characteristics of developmental
expenditure# The reason for deviation in this case is that such expenditure is on the
normal activities of the Department+ and is+ more or less+ of permanent nature+ and
should+ therefore+ be met from permanent resources+ rather than from loan or aid# The
follo!ing types of expenditure should be treated as developmental; ,
=i> )n respect of 7griculture and )ndustry+ all such items of expenditure !hich
result in the replacement+ or expansion+ of existing capacity+ or in the
creation of ne! capacity should be treated as developmental expenditure#
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1xpenditure on the ordinary maintenance and running of existing
facilities should be treated as non,developmental# -nly the expenditure
on the establishment of ne! facilities should be treated as developmental#
3imilarly+ the existing level of expenditure on agricultural extension !ors+
and agricultural research etc# should be treated as non,developmental+
and only the additional expenditure on these services relating to specific
Plan schemes should be regarded as developmental# 7ll expenditure on
ra! materials+ spares+ and fuels should also be treated as non,developmental#
=ii> )n respect of transport+ communications? irrigation+ and po!er+ etc# all
such expenditure !hich is required for the replacement or expansion of
existing capacity+ or for the creation of ne! physical capacity+ should be
treated as developmental expenditure# Thus+ the gross investment
=including depreciation and replacement> in economic overheads should
be treated as developmental# The expenditure on technological research
related to specific Plan schemes should also be regarded as
developmental#
=iii> )n respect of special services lie education+ health+ social !elfare+ and
manpo!er development+ only non, recurring expenditure on the Plan
schemes should be treated as developmental expenditure# 1xceptions to
this general rule are the follo!ing; ,
= > i dit t h i l i d t i l d i l h
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expenditure on studies of Master and *egional Plans for housing
programmes+ gross investments in roads+ including depreciation and
replacement expenditure on existing and ne! roads+ as !ell as
expenditure on opening of ne! roads+ should be regarded as
developmental# -rdinary expenditure for the normal maintenance of
roads+ canals+ buildings+ etc#+ should be treated as non, developmental#
=b> The Finance Department is responsible for interpreting !hether an item of
expenditure is developmental or non,developmental# That department
should+ therefore+ be consulted+ !hen difficulty is experienced or doubts
arise+ in determining !hether an item of expenditure is developmental+ or
not#
'#5 =a> Developmental expenditure is provided for according to Plans each of
!hich is intended to cover a period of one year in case of short term+ and about five or
six years in the case of medium term plans# These plans follo! one another in
succession in such a !ay that the termination of the period of one mars the beginning
of the period of the other# 3uch a plan is called a Developmental Plan or+ simply+ a plan+
and the period+ it covers+ is called the Cperiod of the plan+ or the plan period#C
=b> 7 plan is inspired by !ell,defined objectives+ !hich provide basic unity to
successive Plans# )t is formulated on the basis of; ,
=i> the short term and long term requirements of the Province?
=ii> the financial resources available !ith the Province? and
=iii> th fi i l i t i th f f l d id li l t b d
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7nnual Development Programme for that year# The si"e of the 7nnual Development
Programme of a financial year depends+ primarily+ on the scope and purposes of the
Plan covering that financial year+ and the availability of resources for financing the
Programme in that year#
=d> 7 development scheme for !hich provision is proposed in the
Development Programme of a financial year+ should be sho!n as a ne! scheme in that
7nnual Development Programme+ if that scheme had not appeared in any of the 7nnual
Development Programmes of the previous financial years#
=e> 7 scheme+ other than ne! scheme+ should be sho!n as an on,going
scheme+ in the 7nnual Development Programme#
'#6 =a> )n the 7nnual Development Programme+ the development
schemes are grouped under sectors+ and sub,sectors !here sub,sectors exist# The
names of the various sectors and sub,sectors are the follo!ing;,
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S',-r# S.%S',-r0
$# 74*)(JLTJ*1# =i> 7griculture and 7gricultural
(redit#
=ii> 7nimal Husbandry#
=iii> Forestry#
=iv> Fisheries#
=v> (o,operative and *ural (redit#
=vi> Food 3torage#=vii> Land (onsolidation#
5# Peoples :ors Programme#
6# )ndustries and Minerals
'# :ater#
&# Transport and (ommunication =i> Transport
8# Physical Planning and Housing# =ii> (ommunication#
=i> To!n Planning and *esearch#
=ii> Lo! income Housing#
=iii> *ural :ater 3upplies#
=iv> Jrban :ater 3upplies#
=v> 4overnment 3ervantEs Housing#
=vi> 4overnment offices and Buildings#
2# 1ducation and Training#
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=vi> Provision proposed for the financial year to !hich the 7nnual
Development Programme relates !ith its brea,up under capital
and revenue#
=vii> Foreign exchange component of the proposed provision !ith its
brea,up under foreign aid and o!n resources+ and capital and
revenue#
'#'# =a> 1xcept as provided in sub,para =f>+ no development scheme+
!hich has not been approved by the competent authority+ therefore+ imperative that all
the development schemes !hich a Department intends to include in the 7nnual
Development Programme+ should be got approved by the competent authority# The
authorities empo!ered to approve such scheme are;,
=i> -fficers in category ) listed in part ) of the First 3chedule to the
delegation of po!ers under the financial rules and the po!ers of
re,appropriation rules+ $%85#
=ii> Departmental 3ub,committees#
=iii> Provincial Development :oring Party#
=iv> 1xecutive (ommittee of the 9ational 1conomic (ouncil#
=b> -fficers in category ) are competent to accord+ !ithout reference of the
Departmental 3ub,(ommittee+ administrative approval to development schemes
pertaining to their departments+ costing upto *s# Five Lahs+ or such other ceiling as
fixed for individual Departments but less than *s# T!enty Lahs+ or such other ceiling as
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designation+ the representatives of the Finance Department+ and the
Planning and Development Department+ !ho !ill be its members#
=ii> The meetings of the Departmental+ 3ub,(ommittee should be convened
by the concerned 7dministrative Department#
=iii> The procedure for submission of P# (# )# Forms+ preparation of !oring
papers+ incorporating comments received from other Departments+ issue
of orders+ etc#+ should be the same as observed by the Provincial
Development :oring Party#
=iv> (opies of the minutes+ and the decisions of the Departmental 3ub,
(ommittee+ should be endorsed to the Finance Department+ and the
Planning and Development Department#
=v> )n the case of difference of opinion bet!een the concerned 7dministrative
Department+ and the Finance+ andAor Planning and Development
Department+ P#(# )# Form of the development+ scheme in dispute+ along
!ith a statement of points on !hich agreement could not be reached+
should be referred to the Provincial Development :oring party+ for a
decision#
=vi> )f any meeting of the Departmental 3ub,(ommittee is not presided over
by the 3ecretary of the 7dministrative Department concerned+ or+ if a
meeting is presided over by the 3ecretary of the concerned
7dministrative Department+ but is not attended by anyone of the
b th di h ld b d d i l d th
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=e> The 7dministrative Department concerned should ensure that
development schemes+ of local significance are discussed in the concerned Divisional
(ouncil+ before they are approved+ and included in the 7nnual Development
Programme#
=f> 7fter the development schemes are approved by the competent authority+
a formal sanction according administrative approval should be issued under intimation to
the Finance Department+ and the 7ccountant,4eneralADirector+ 7udit and 7ccounts+
=:ors># 7 revised administrative approval should be issued+ if the estimated cost of the
scheme is enhanced+ or the scheme is revised#
=g> )f a particular development scheme has not been approved by the
competent authority+ in time for inclusion in the 7nnual Development Programme of a
financial year+ and+ in case the 7dministrative Department concerned considers it
necessary to include it in that 7nnual Development Programme+ in anticipation of
approval to the said development scheme+ the 3ecretary of the 7dministrative
Department may tae up the matter !ith the Finance 3ecretary+ and the Planning and
Development Department+ and explain the circumstances !hich necessitate its inclusion
in the 7nnual Development Programme# )f the Finance 3ecretary+ and the Planning and
Development Department+ agree the development scheme should be included in that
7nnual Development Programme on tentative basis#
'#&# =a> )n the month of December each year+ the Finance Department should
supply copies of Form B#M# $5 to the 7dministrative Departments for furnishing
i f ti l ti t d l t h d t b i l d d i th 7 l
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=vi> )n the case of development schemes+ !here recoveries are expected+
both the net and gross expenditure should be sho!n in the form#
=vii> 3elf,financing development schemes of 7utonomous Bodies should also
be sho!n under the appropriate sector or sub,sector#
=viii> )f a development scheme is to be financed from foreign aid or loan+ the
source i#e# name of aidAloan giving country and agency+ should also be
indicated#
=ix> *eceipts liely to accrue as a result of implementation of a development
scheme should be sho!n separately in an annexure to the form#
=b> The 7dministrative Department concerned should return+ Form B# M# $6+
duly filled in+ to the Finance Department+ not later than 50th December+ each year# The
schedule and memorandum in Form B# M# $8 or $/ as the case may be+ in respect of
development scheme so included+ should be furnished to the Finance Department+ not
later than the 50th February+ each year#
=c> The 7nnual Development Programme =first edition> should be prepared+
and got printed+ on the basis of information given in sub,para =b> above#
'#8# =a> 7 series of meetings are held in the Planning and Development
Department+ ordinarily during the period from about the $&th .anuary to about the $0th
February each year+ for consideration of the 7nnual Development Programme# 7t these
meetings+ the Finance Department+ and the concerned 7dministrative Department+ are
duly represented# 7s soon as+ programme of these meetings is finali"ed a copy thereof+
t th ith f th fi t diti f th 7 l D l t P h ld
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to the concerned 7dministrative Department also+ the provision approved for each
scheme as a result of the scrutiny carried out in these meetings# The Finance
Department should then prepare the second edition of the 7nnual Development
Programme on the basis of the decisions arrived at in those meetings+ printed copies of
!hich are supplied to the Planning Division+ and various Ministries of the Federal
4overnment+ and the Planning and Development Department#
=c> The Federal Ministry of Finance !ill+ by the $0 th of March+ determine and
indicate in consultation !ith the Provincial 4overnment the final estimates of resources
expected to be available to the Provincial 4overnment for the execution of its 7nnual
Development Programme# -n the basis of these estimates+ the Planning Division !ill fix
the si"e of the 7nnual Development Programme+ and the sectoral allocations+ and
communicate the same to the Provincial 4overnment# -n receipt of this information+ the
7nnual Development Programme should be finali"ed by the Planning and Development
Department+ in consultation !ith the Finance+ and the concerned 7dministrative
Department# By the end of 7pril+ approval of the 9ational 1conomic (ouncil !ill also be
received+ and any change or modification+ necessitated as a result thereof+ should be
incorporated in the 7nnual Development Programme#
=d> The 7nnual Development Programme+ as formulated in sub,Para =c>+ should
be submitted to the (abinet at &ts meeting+ convened in May+ for consideration of
budget proposals for the coming financial year# The 7nnual Development Programme#
7s approved by the (abinet+ should be finally printed+ and presented to the Provincial
7 bl
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'$,*oads and Bridges#
'5,4overnment Buildings#
'6,Police Projects#
'',Loans to Municipalities+ Port Funds+ etc#
'&,Provincial Miscellaneous )nvestments#
=b> 7fter the 7nnual Development Programme is finali"ed the provision proposed
therein+ for the various development schemes should be incorporated in the 1stimates
of (harged 1xpenditure and Demands for 4rants under the appropriate grant
mentioned in sub,para =a>#
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CHAPTER 1
E023a'0 -4 r','250
&#$# =a> The estimates of receipts are compiled in the budget publication entitled
1stimates of *eceipts# For compiling this publication+ the follo!ing information is
required in respect of each major head+ sub,major head =if it exists>+ minor head+ and
sub, head; ,
)# Budget estimates of the coming financial year#
))# *evised estimates of the current financial year#
)))# Budget estimates of the current financial year#
)@# 7ccounts of the financial year just closed#
The terms budget estimates+ revised estimates+ and accounts mentioned
above+ have been explained in para 6#50+ and defined in para 5#%+ 5#'%+ and 5#5
respectively#
=b> The budget estimates of the current financial year are already available in the
1stimates of *eceipts for the current financial year# -nly the other estimates+ and the
accounts+ mentioned in sub,para =a> above+ are prepared by the Finance Department on
the basis of the information furnished by the various estimating officers+ namely
(ollecting -fficers+ (ontrolling -fficers+ *egional Heads !here they exist and Heads ofDepartments# The authorities named as (ollecting -fficers+ (ontrolling -fficers+
*egional Heads and Heads of Departments in respect of the various minor heads+ and
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head of account+ or sub,head subordinate to a minor head of account+ !here such sub,
head exists+ should be supplied in quadruplicate to the (ollecting -fficers of that minor
head or sub,head+ as the case may be# )n the case of a minor head or sub,head+ !here
the (ontrolling -fficer is the same as Head of the Department+ the form should be
supplied in triplicate only# )n respect of the heads !here second estimates are required
to be submitted by the Head of the Department concerned+ or+ !here there are *egional
Heads+ extra copies of forms should be supplied to the (ollecting -fficers concerned#
# By $st -ctober each year+ the Finance Department should supply to the
Heads of Departments+ mentioned in column =8> of Part ) of 7ppendix+ D+ four copies of
printed forms in !hich their estimates of receipts for the coming financial year are to be
prepared and for!arded to the Finance Department# 3uch Forms should contain
columns arranged+ as in Form B# M# 5+ to sho!?
=a> budget estimates for the coming financial year =to be entered by Finance
Department after the estimates are finalised by that Department>?
=8> revised estimates of the current financial year =to be entered by the
Finance Department after the estimates are finali"ed by that Department>?
=c> original budget estimate of the current financial year?
=d> accounts of the financial year just closed?
=e> original budget estimate of the financial year just closed?
=f> actuals of the t!o financial years immediately preceding that just closed?
=g> actuals for the last / months of the financial year just closed?
=h> t l f th fi t ' th f th t fi i l
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!here he considers this necessary+ by an explanatory note sho!ing the reasons for his
proposal# The dates by !hich the estimates of the (ollecting -fficers should reach the
(ontrolling -fficer+ are indicated in column ='> of part ) of 7ppendix D#
&#& =a> -n receipt of the estimates of (ollecting -fficers+ the (ontrolling -fficer
should scrutini"e those estimates+ add or reduce them+ if necessary+ in the light of any
later information of !hich he may be in possession# He should retain one copy of the
estimates+ as approved or revised by him+ for record in his office+ and+ if he is not also
the Head of the Department+ for!ard the remaining copies+ accompanied+ if he considers
this necessary+ by an explanatory note+ to the Head of the Department+ for the particular
major head or minor head concerned# The dates by !hich the estimates from the
(ontrolling -fficers for the several heads of accounts+ should reach the respective
Heads of Departments+ are indicated in column =8> of part ) of 7ppendix D#
=b> )n the case of Departments !here there are *egional Heads+ the estimates in
Form B# M# ) should be routed through them+ and should reach them by the dates
mentioned in column =&> of part ) of 7ppendix D# The *egional Heads should scrutini"e
such estimates and revise them+ if necessary+ and consolidate them+ as revised by them
for the !hole region+ properly arranged under minor or sub,heads# 3uch consolidated
estimates should be for!arded to Heads of Departments+ so as to reach them by the
date mentioned in column =8> of Part ) 7ppendix D#
 =a> -n receipt of the estimates from (ontrolling -fficers in From B# M# $+ or+
if he is his o!n (ontrolling -fficer+ on receipt of such estimates from (ollecting -fficers+
th H d f D t t h ld lid t th fi f i h d b th b di t
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)n Form B# M# 5+ the Head of Department should also furnish+ for each detailed
head; ,
=i> actuals of the financial year just closed =fourth column of Form B# M# 5>?
and
=ii> actuals of the current financial year+ for as many months as it is possible
for him to do plus similar actuals for+ as many months of the preceding
year as+ !hen added together+ !ill give the figures for a complete year
=eighth and ninth columns of Form B# M# 5>#
He should furnish these figures+ from the accounts maintained by him+ in
accordance !ith paragraph $5#'# )n compiling the estimates in Form B# M# 5+ the Head of
Department should round,off figures+ under each item+ to the nearest ten+ i#e# the figures
of ' or less should be ignored+ !hile & or more should be raised to the ten#
=b> The Head of Department should prepare a note explaining the difference
bet!een; ,=i> the revised estimates proposed by him for the current financial year+ and
the budget estimates of the current financial year? and
=ii> the budget estimates proposed by him for the coming financial year+ and
the revised estimates proposed by him for the current financial year#
=c> 7 copy each+ of Form B# M# 5 duly filled in+ and the note prepared by the Head
of Department should be for!arded to the Finance Department+ by the dates indicated in
column 2 of Part ) of 7ppendix D#
& 2 i i th i ti t th ( ll ti -ffi d i ti ti
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&#%# =a> the revised estimates for a financial year are forecasts+ as accurate as it
is possible to mae at the time+ of !hat the actual receipts of that year !ill be# The most
important guide to the preparation of such estimates+ !ill+ therefore+ ordinarily be found
in the actual receipts of those months of that year+ !hich have+ already elapsed# )f an
officer observes+ that the actual+ receipts+ from a particular source of revenue+ reveal a
gro!th+ or a diminution+ compared !ith those of the corresponding period of the previous
year+ he !ill be justified in assuming a continuance of the gro!th+ or decline+ at the same
rate during the remaining months# The proportionate estimate+ based on this
assumption+ should+ ho!ever+ be corrected by a consideration of any other materials
!hich are available for the formation of a sound forecast; earlier collection of a revenue+
for instance+ or the anticipation of agricultural or commercial depression+ may suggest
that the rate of gro!th+ !ill be retarded or accelerated+ and the proportionate estimate
should+ therefore+ only be used by the 1stimating -fficer+ as one+ among a number of
factors+ !hich influences his decision# )t is also rarely suitable for use in estimating landrevenue+ and other receipts+ for !hich a fixed demand is formulated+ or income such as
that from the sale of land and houses+ !hich necessarily fluctuates !idely from year to
year#
=b> )n all cases+ the reasons+ for !hich the (ollecting -fficer adopts the
figures+ !hich he proposes for the revised estimates of the current financial year+ should
be briefly+ but clearly+ explanation# This explanation should not be merely mechanical+
but should re,count the particular circumstances !hich have+ in his opinion+ led to a
d d i d i th f th li th d th d
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the figures for the budget estimates of the coming financial year+ should be briefly+ but
clearly+ explained#
&#$$# )nform B# M# $+ the (ollecting -fficers are required to furnish original
budget estimates of the current financial year 3ince the budget estimates of receipts for
a financial year are distributed to the various (ollecting -fficers+ they !ill repeat+ in the
column for the original estimates of the current financial year in Form B# M# $+ the
estimates they proposed for that year#
&#$5# =a> Form B# M# $+ in respect of Land *evenue+ should be accompanied by
a statement in Form B# M#' sho!ing the actual demand+ collection+ and balance+ upto
the date of its sub, mission+ and also the Deputy (ommissionerCs estimates for the !hole
of the current and of the coming financial year# The totals for the revised estimates and
budget estimates in column ' =(ollections> should agree !ith the totals for the revised
estimates for the current financial year+ and the budget estimates for the coming
financial year+ proposed in Form B# M# $# The statements in Form B# M# ' should beconsolidated into one statement by the Board of *evenue+ and such consolidated
statement should be for!arded to the Finance Department !ith the estimates in Form
B#M# 5+ together !ith the originals of the statements in Form B#M#'#
=b> The Deputy (ommissioners should prepare+ on the basis of the latest
information available !ith them+ a final estimate for all detailed heads under the major
head Land *evenue+ and submit it+ to th6 (ontrolling -fficers+ concerned+ by $0th 7pril
each year in F6rn B#M# 5# The (ontrolling -fficers should send these estimates+ revised
if t th B d f * h i t h ld d it t th Fi
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)t also includes the receipts on account of dividends on investments of the
Provincial 4overnment in commercial concerns# The officers !ho are required to submit
an estimate in respect of the head $$60 )nterest in Form B#M# $+ for interest on any
class of loan+ should attach to his estimates+ a statement in Form B# M# &+ sho!ing the
rate of interest recoverable+ and other information+ as required therein# The Head of
Department+ !ho prepares and submits the estimate in Form B# M# 5+ should consolidate
these statements+ and for!ard to the Finance Department+ !ith his estimates+ one
statement for the !hole province+ for each category of loan dealt#
=b> :ith a vie! to obtaining a later and more accurate estimate+ Heads of
Departments concerned should furnish the Finance Department+ by $&th 7pril each year+
an estimate of interest in form B# M# &# 7ny change proposed in the estimates furnished
earlier+ should be supported by explanatory memoranda#
&#$'# =a> The Board of *evenue should submit to the Finance Department+ by the
$&th 7pril each year+ a final forecast in Form B# M# 5+ for the revised estimates of thecurrent financial year+ and the budget estimates of the coming financial year+ for all
heads subordinate to the major head $650,1xtra ordinary *eceipts# )n order to enable
the Board of *evenue to prepare this forecast+ the Deputy (ommissioners+ or
(oloni"ation -fficers+ should submit to the Board of *evenue+ not earlier than $st 7pril+
and not later than $8th 7pril+ a final estimate+ in the same forms as the original estimate+
!hich should include the figures for sales of land+ and purchase of proprietary rights+
!hich may have taen place+ since the submission of the last estimate+ and any other
h th t b th b i f th t t i f ti il bl
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=iii> 3tatements in respect of districts should be consolidated+ and+ !here
necessary+ corrected by the Board of *evenue+ The consolidated
statements should be in the same forms+ and should be submitted !ith
the budget estimates+ to the Finance Department#
&#$&# *ecoveries or repayments of loans and advances given by the Provincial
4overnment+ are taen as an item of receipt+ and credited to the head Loans and
7dvances by the Provincial 4overnment# )n preparing estimates of loans and advances
liely to be required+ the authorities named as Heads of Departments+ in column 8 of
7ppendix D+ should+ both at the same time+ also for!ard an estimate of repayments or
recoveries expected for the coming financial year+ in respect of the category of loans for
!hich they are responsible# 1stimates of Loans to 4overnment 3ervants should+ be
prepared by the Finance Department !ithout obtaining any material from Heads of
Departments# The 7ccountant,4eneral should+ ho!ever+ furnish the required data+ and
propose estimates under the head $$60 )nterest&#$8# *efunds of revenue are exhibited by means of separate deduct entry under
the head Deduct *efunds subordinate to the relevant major heads for receipts+ and are
not treated as expenditure for the purpose of Demands for 4rants# :hile preparing the
estimates of receipts+ it should be ensured that the provision proposed for refunds of
revenue+ is not deducted from the gross estimates of revenue# 9ecessary provision on
this account should be sho!n against the head Deduct *efunds# The (ollecting+ and
(ontrolling+ -fficers+ and Heads of Departments+ as sho!n in 7ppendix D for a receipt
h d f t ill l t th Di b i d ( t lli -ffi d H d f
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=b> The budget estimates should be prepared+ by the (ollecting -fficers+ in Form
B# M# $/+ there should be accompanied by Forth B# M# )+ and memo explaining variations
bet!een the figures of budget estimate and the first revised estimate and submitted to
the Head of Department+ through the *egional Head#
=c> 7s the second budget estimate+ to be submitted to the Finance Department
not later than $&th 7pril+ is confined to direct receipts only+ it is imperative that the first
budget estimate for indirect receipts should be prepared very carefully# )t should be
prepared in the same form in !hich the original estimate is prepared+ and should be
based on the areas actually booed during *abi harvest#
=d> The first revised estimate+ for both direct and in,direct receipts for the current
financial year+ should be submitted along !ith the budget estimate for the coming
financial year# )t should beC prepared by (ollecting -fficers in Form B#M# $%# :hen the
first revised estimate is Csubmitted+ the (ollecting -fficer has definite information+ so far
as direct receipts are concerned+ of the actual collection for the previous *abi harvest#He does not+ ho!ever+ definitely no! !hat the demand !ill be for Oharif harvest# He
should+ therefore+ tae into account the actuals of past years for this crop+ and any
peculiar causes+ !hich !ill affect receipts+ such as+ extension of irrigation+ un,
satisfactory !ater supply+ etc# The second revised estimate is confined to direct receipts
only+ and is submitted to the Finance Department by $&th 7pril# By that time the required
material vi" !ater rate+ and other items of collection such as? actuals for *abi harvest
and# actual demand for Oharif+ become availableAThe sec6rid revised estimate+ should
b d th b i f h t i l i th f th fi t i d ti t
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Heads of Departments+ to the Finance Department+ through their 7dministrative
Departments
$# 7s soon as the estimates of receipts are received from the head of
Departments+ or the 7dministrative Departments as the case may be+ the Finance
Department should scrutini"e then in detail+ and mae such modifications as maybe
considered necessary+ on the basis of actuals+ or any other information !hich ma? be
available !ith them# The figures comprising such estimate? as accepted by the Finance
Department are called the first edition figures of receipts#
7# )n the case of the heads+ for !hich estimates are received from t!o or more
Heads of Departments+ the estimates relating to each Head of Department+ as accepted
by the Finance Department+ should be incorporated in the above,mentioned statements+
separately# These statements+ and the notes !ritten in the Finance Department on the
estimates+ should be printed+ along !ith the notes etc# of concerned Head+ of
Department+ and supplied to; ,=i> The concerned Head of Department?
=ii> The concerned 7dministrative Department+ if it is itself the Head of
Department? and
=iii> The 7ccountant 4eneral+
before $&th March# The Heads of Departments+ the 7dministrative Departments+ and the
7ccountant,4eneral+ may offer their comments+ on the estimates as accepted by the
Finance Department+ before 5nd 7pril# The Finance Department should examine such
if i d d i th ti t if ft t i i t
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CHAPTER 6
E023a'0 -4 E75'892.r' -8 P'r3a8'8 A,2:22'0
8#$# =a> 1xpenditure+ on permanent activities+ !ill consist of all non,
developmental expenditure+ other than;,
=i> 9e! expenditure+ and
=ii> 1xpenditure on temporary continuing activities#
=b> 7 !or for !hich provision existed in the original+ c a supplementary#
3chedule of 7uthori"ed 1xpenditure of a financial? year+ or for !hich provision !as madeduring the course of the financial year in anticipation of the supplementary grants is+ in
the financial year next to that financial year+ called a !or ,in,progress if it is proposed to
continue that !or during such next financial year# 1xpenditure on !ors,in,progress is
actually of the nature of expenditure on temporary continuing activities discussed in
(hapter 2+ but its estimates are prepared along,!ith+ and in the same manner as+ the
estimates relating to expenditure on permanent activities#
8#5# The estimates of expenditure on permanent activities+ and !ors,in,
progress+ are prepared by the various estimating officers+ namely+ the Disbursing
-fficers+ (ontrolling -fficer *egional Heads !hore they exist+ and Heads of Department
The authorities named as Disbursing -fficers+ (ontrolling -fficer *egional Heads+ !here
they exist+ and Heads of Departments in respect of the various minor heads and sub,
heads !here sub,head exist+ are given in columns =6>+ ='>+ =&> and =8> respectively+ of
Part )) of 7ppendix D#
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or sub,head+ !here the (ontrolling -fficer is the same as the Head of the Department+
the form should be supplied in triplicate only# The Disbursing -fficers of the
Departments+ !here there are *egional Heads+ should be supplied !ith one copy more
than the number mentioned above#
=b> )n respect of the heads of accounts relating to the; ,
=i> Buildings Department?
=ii> High!ays Department?
=iii> )rrigation Department?
=iv> Housing and Physical Planning Department? and
=v> Public Health 1ngineering Department+
the Finance Department need not supply Forms B# M# )# The Disbursing -fficers
dealing !ith these heads should+ either obtain such forms by direct indent on the
4overnment Press or they should be supplied such forms by the concerned Heads of
Departments#8#'# =a> By $st -ctober each year+ the Finance Department should supply to
*egional Heads+ and the Heads of Departments+ mentioned in columns =&> and =8> of
Part )) of 7ppendix DC+ four copies of printed forms in !hich their departmental estimates
of expenditure on permanent activities+ and !ors,in,progress+ for the coming financial
year+ are to be prepared and for!arded to the Finance Department# 3uch forms should
contain columns arranged+ as in Form B# M# 5+ to sho!; ,
=i> Budget estimates proposed for the coming financial year =to be entered
b th Fi D t t ft th b d t ti t fi li d b th t
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=ix> Budget estimates proposed+ for the coming financial year+ by the Head of
the Department#
=b> :hile for!arding Form B# M# 5forpreparing estimate of expenditure on !ors
relating to Buildings+ High!ays+ Housing and Physical Planning+ )rrigation+ and Public
Health 1ngineering Departments+ the concerned Departments should also furnish
)nformation in Form B# M# 6%+ !hich should indicate; ,
=i> the amount of sanctioned estimates?
=ii> the outlay upto the end of the financial year# .ust closed? and
=iii the probable outlay in the current financial year#
8#&# =a> Before supplying Forms B# M# $+ and B# M# 5+ to the various Disbursing
-fficers+ and Heads of Departments+ respectively the Finance Department should get
printed+ therein;,
=i> the major head? the sub,major head+ if any? the minor head? the sub,head+
if any+ and the primal and the secondary units of appropriations !ith!hich the Disbursing -fficers to !hom the form is to $ supplied+ is
concerned?
=ii> the original estimates of the current financial yea the original budget
estimates of the financial year just closed+ and the actuals of the t!o
financial years preceding that just closed+ in respect of such major head
sub,major head+ minor head+ sub,head and primal and secondary units of
appropriation#
=b> ) th F B M ) d B M 5 th j h d th 3 b j h d if
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=b> -n receipt of the estimates of Disbursing -fficers+ the (ontrolling -fficer
should scrutini"e these estimates+ and add to or reduce them+ if necessary+ in the light of
any latter information of !hich he may be in possession# He should retain one copy of
the estimates+ as approved or revised by him+ for record in his -ffice+ and if he is no also
the Head of Department+ for!ard the remaining copies accompanied if he considers his
necessary+ by an explanatory note+ to the Head of Department+ for the particular major
head or minor heal concerned# The dates+ by !hich the estimates from the (ontrolling
-fficer for the several heads of accounts+ should reach the respective Heads of
Departments+ are indicated in column =b> of Part )) of 7ppendix D#
=c> )n the case of theQ Departments !here there are *egional Heads+ the
estimates in Forms B# M# $ should be routed through them# The *egional Head should
scrutini"e such as inmates+ revise them if necessary+ and consolidate them+ as revised
by him for the !hole *egion+ properly arranged under minor and sub,heads+ 3uch
consolidated estimates should be for!arded to the Head of Department+ so as to reachhim by the date mentioned in column =8> of Part )) of 7ppendix D#
8#2# -n receipt of the estimates+ the Head of Department should consolidate th6
budget estimates of the coming financial year+ for each major head+ in so far as he is
concerned+ properly arranged under minor and sub,heads# Before consolidating+ the
estimates+ he should chec and verify from the records of his office+ climates of the
subordinate estimating officers relating to the cost of the permanently sanctioned
establishment+ fixed allo!ances+ contingencies etc# He may revise the consolidated
ti t if h id d t h difi d ti t f h i
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been consolidated# )n this note+ each object should be dealt !ith separately# The budget
note should contain an explanation of the difference bet!een the estimates proposed for
the coming and the estimates of the current+ financial year as sho!n in the $st edition# )t
is important to explain the cause of increase under Basic Pay of -fficers+ and Basic
Pay of -ther 3taff that is+ !hether it is due to increments+ sanctioned increases of
permanent establishment+ or any other reason# Jnder other objects increases+ unless
satisfactorily explained !ill be disallo!ed by the Finance Department#
8#%# =a> 7 copy each of Form B# M# 5+ and the Budget note prepared by the
Heads of Departments should be for!arded by them to the Finance Department+ and to
7ccountant 4eneralADirector 4eneral+ 7udit and 7ccounts+ =:ors>+ by the dates noted
in column 2 of Part )) of 7ppendix D+ along,!ith the follo!ing documents ;,
=i> 1stimates of the Disbursing -fficers+ in Form B#M# $
=ii> 7n abstract statement in Form B# M# 6+ giving the number+ and rates of
pay of officers and staff+ provided to under Basic Pay of -fficers andBasic Pay c -ther 3taff and the details under other detailed objects+ lie
*epairs and Maintenance of Durable 4oods and :ors+ (ommodities
and 3ervices+ etcC
=iii> Details+ in Form B# M# $0+ relating to pay etc# of office> and staff+ provided
for under Basic Pay of -fficers and Basic Pay of other 3taff prepared
for office and staff separately#
=iv> Details+ in Form B# M# $$+ in respect of external expenditure+ !hich have
b i l d d i F B M $C d B M 5
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of Departments+ the 7ccountant 4eneralADirector+ 7udit and 7ccounts+ =:ors> is
expected to eep himself informed of all the circumstances !hich !ill affect the
expenditure of the Provincial 4overnment# He should tae into account all cases in
!hich transfer adjustments !ith other 4overnment and Departments+ as !ell as transfer
entries bet!een different heads of accounts+ have to be made in the accounts of the
year to !hich the estimates relate#
8#$$# =a> The Finance Department should scrutini"e the estimates received from
the Heads of Departments+ and add to+ or reduce then+ on the basis of the information
available !ith+ or made available by the Heads of Departments or other authorities to+
the Finance Department# The estimates+ so revised and adopted+ should be entered in
the appropriate column of Form B# M# 5 meant for the Budget 1stimate of the coming
financial year# 3uch estimate are called the first edition estimatesC+ and the notes in
!hich 7s Finance Department scrutini"ed the estimates and adopted the first edition
figures+ are called the Cfirst edition budget notes#=b> )n the case of minor or sub,heads for !hich estimates are received from t!o
or more Heads of Departments+ the Finance Depart us lit should first consolidate the
estimates for that minor or sub,head+ as the case may be+ before they are scrutini"ed#
8#$5# The Finance Department should get printed the first edition figures of
estimates+ and the first edition budget notes+ referred to in para i#8+ along !ith the notes
of the concerned Head of Department+ and supply copies thereof+ by $0th March+ for
comments+ to; ,
=i> th H d f th D t t d
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=i> the comments of the Heads of Departments on $st edition figures+ and
the first edition budget no
=ii> the comments of the 7ccountant 4eneralADire 4eneral+ 7udit and
7ccounts+ =:ors>+ on the ; edition figures adopted by the Finance
Department?
=iii> any other factor !hich !as not before the Finance Department+ !hen
the first edition figures of estimate !ere adopted#
To or from the figures adopted+ as a result of such reexamination+ should be
added or reduced+ as the case may be;
=i> the estimates of expenditure+ on temporary continuing activities+ finali"ed
in accordance !ith the instructions in (hapter 2#
=ii> the estimates of expenditure on ne! activities+ determined in accordance
!ith the instructions given (hapter /#
=iii> lump sum provision for temporary posts and other purposes+ if and !hennecessary? and '2
=iv> lump sum cut+ if any+ on the major head+ as a !hole+ imposed by the
Provincial 4overnment#
The total figures thus arrived at+ are called the figures of final revise+ and the
notes+ in !hich the figures of final revise !ere adopted+ are called the budget notes of
the final revise#
8#$& The estimates of expenditure on permanent activities and on !ors in
h ld b d t l ibl :hil f i h ti t
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=$> any post made permanent+ or any decision taen to economies
expenditure+ after the estimates relating to the current financial year !ere
finali"ed?
=5> the increase expected on account of normal increments of officers+ and
officials? and
=6> any orders passed+ or any circumstances arising after the finali"ation of
the estimates relating to the current financial year+ necessitating change
in the estimates#
=iv> The estimates for a financial year should provide only for !hat is
expected to be actually paid under+ proper sanction+ during the year+
including the arrears of the past years# *egarding the provision proposed
for payments of the arrears of the past years+ the onus of proving that
payments thereof could not be anticipated+ lies on the concerned
(ontrolling -fficers#=iv> )n framing the estimates for permanent establishment+ the pay+ including
increments liely to be dra!n by persons on duty during the year+ should
be provided for+
9o provision should be made in the estimates for appointments to be held
in abeyance# Provision for those !ho are on deputation+ or absent in
other !ays+ and are not liely to return to the Department !ithin the
financial year to !hich the estimates relate+ should be excluded#
= i> P i i f l l h ld b d i t th d t il d bj t
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Department !ill reduce the estimates to the level of the current financial
yearCs first edition figures#
=ix> 7ll compensatory allo!ances dra!n by establishments included under
the detailed object NBasic Pay of -fficers and Basic Pay of -ther 3taff
should be provided for under the prescribed detailed objects subordinate
to the minor objects 050 *egular 7llo!ancesC and 060 -ther
7llo!ances =1xcluding T# 7#>#
=x> The estimating officers should attach+ !ith their estimates+ an abstract
statement in Form B#M# 6 !hich should sho! the amounts proposed for
each of the important items of expenditure comprising the estimates of
(ommodities and 3ervices+ etc#
)n Forms B# M# $+ and B# M# 5 also+ all important items of (ommodities and
&Cervices+ etc# should be sho!n separately+ under the prescribed detailed object
and un, classified minor+ or less important items should be lumped together andsho!n as -ther# 1stimates of all items of expenditure should be based on the
provision for those items+ in the first edition figures of estimates of the current
financial year+ vie!ed in the light of the average of the actuals of the three years
proceeding the current financial year+ and allo!ance made for causes liely to
modify that figure# 7ny excess+ over the provision in the first edition figures of the
current financial year+ should be justified+ as+ other!ise it !ill ordinarily+ be
disallo!ed by the Finance Department#
= i> Th H d f D t t h ld i l d h id d
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=xiv> )n compiling the estimates in Form B# M# 5+ the Heads of Departments
should round,off figures+ under each item+ to the nearest ten i#e# the figure
' or less should be ignored+ !hile & or more should be raised to the ten
above#
=xv> The Deputy (ommissioners+ !ho are Disbursing -fficers in respect of the
4rant 9o# $0,4eneral 7dministration Divisional and District
7dministration,4eneral 1stablishment , District -ffice 1stablishment,
(onservancy of Oatcheri (ompounds should limit their estimatesE under
this head+ to the estimated receipts+ plus any balance at the credit of the
concerned Oatcheri Fund disclosed by the proforma account maintained
for the purpose# 7 copy of the proforma account+ duly verified by
7ccountant 4eneral+ should accompany the estimates for this head#
=xvi> The estimates for Demand for grant under 5$, (o,operation should be
accompanied by a statement sho!ing the number of societies started inthe $ three !oring years of the Department# The grant co,operative
unions should be limited to the amount sanctioned by the Provincial
4overnment#
=xvii> JnderC Demand for grant 9o# C5/,3uperannuation aR Pensions estimates
for the coming financial year+ respect of the commuted value of pensions
payable t and recoverable from+ other 4overnments+ should $ based on
the estimates furnished by the 7ccountant 4eneral or+ if no such
ti t i d th i f ti f i h d b th 7 t t
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=xix> =a> 7s far as possible all printing and lithographic !or for Provincial
4overnments and offices is executed at the 4overnment Presses and
any orders for printing a private presses !ill be placed and paid for by the
(ontroller of Printing and 3tationery only# )t+ therefore+ cannot be
estimated for any particular Department !hat the cost of printing and
lithography at private presses !ill be+ as this !ill depend on the state of
!or from time to time at the 4overnment Presses# The (ontroller of
Printing and 3tationery+ should prepare the estimates under these
functions for the Province as a !hole after obtaining from the various
Heads of Departments such forecasts of the total amount of printing and
lithography required as !ill enable him to base his estimates#
=b> The Heads of Departments should submit to the Finance
Department+ not later $ ban $st .anuary each year+ an estimate of the
value of the stationery required from the Provincial 3tationery -fficeduring the coming financial year for their o!n offices and for the offices
subordinate to them by providing their requirements under their
respective minorAdetailed objects#
=c> The (ontroller+ Printing and 3tationery should submit to the
Finance Department !ith a copy to the )ndustries+ (ommerce and Mineral
Development not later than the $st .anuary each year an estimate of the
value of printing paper and binding materials liely to be required by the
l D t t d t b bt i d f th P i i l 3t ti
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for this head and submit it through their (ontrolling -fficers+ *egional
Heads+ !here they exist and Heads of Departments#
=b> The minor head N3pecial (ommissions of 1nquiry is meant to
provide for cases of enquiry into general questions only# 7ll expenditure
incurred on departmental enquiries held to investigate the conduct of
4overnment servants should be debited to the Major and Minor Head
under !hich provision is made for the pay of the 4overnment servant
!hose conduct is the subject of investigation#
=xxi> 7ll expenditure from the Provincial (onsolidated Fund for
municipalities or other local bodies+ other than loans granted by the
Provincial 4overnment+ unless special orders are issued to the contrary+
tae the form of grants,in,aid to the local bodies concerned# 4rants,in,aid
to Local Bodies should be provided for under the relevant heads of
accounts by the concerned Heads of Departments#8# $8# The follo!ing instructions should also be observed in the preparation of
estimates relating to !ors,in,progress; ,
=i> The !ors provided for in the list of !ors,in,progress should he listed
individually in Form B#M#6%# This $ should be classified by Minor Head
and 3ub,Head a contain the follo!ing information;,
=a> 3anctioned estimate+
=b> -utlay upto the end of financial year just closed+
= > 7ll t t f th t fi i l
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=iii> )n estimating the amount required for !ors,in,progress the tendency to
over,estimate the amount of !ors !hich can be carried out+ and paid for+
in the current financial year+ should be strongly resisted#
=iv> The estimates under the minor heads C1xtension and )mprovementsC and
CMaintenance and *epairsC of the major head % , )rrigation and the
minor head C:or of the major headsN 62,)rrigation :ors etc 68,
Development should be prepared for each circ separately and for the
Province as a !holeR# )n regard to the estimates for maintenance an
repairs+ past actuals are the best guide# *easonable allo!ance should+
ho!ever+ be made for the slo!+ but steady+ tendency of expenditure to
increase as ne! !ors are constructed# 7mount relating to CDrainsC+
included in the estimates under the above,mentioned minor heads+
should be specifically sho!n in a separate statement#
=v> The estimates for repairs under 5',(ivil :ors and N5& (ommunicationsare in the form of lump sum for each primary unit+ !ith separate reserves
for Crepairs to buildingsC and repairs to communicationsC# This should
include ordinary repairs only# 7 list of special repairs relating to buildings+
should be for!arded+ by all Heads s of Departments+ to the (hief
1ngineer+ by $st December+ !ho should add to it a list of special repairs+
required for !ors pertaining to all Departments+ !hich are reported as
necessary+ and advisable+ by officers of the Buildings Departments# The
(hi f 1 i h ld th dd th fi f i l i t th f
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The amount of credits should+ ho!ever+ be equal to the amount of debits
so that effect of 3uspense is 9il on the net amount+ under the major
headAgrant#
The explanatory memo+ accompanying the estimates? should indicate the
nature of transactions covered by the figures in the demand statement+
and should compare !ith the estimates for the current financial year#
The demand statement should also sho! the opening+ and closing+
balance+ and the limit fixed+ for each ind of transaction#
8,$2 =a> Loans granted by the Provincial 4overnment fall under the follo!ing
categories; ,
$# Loans to Municipalities#
=Developmental and 9on,deve.cpmenta$#>5# 7dvances to (ultivators#
=Developmental and 9on,developmental>
6# 7dvances under 3pecial La!s#
'# Loans to 4overnment 3ervants#
=b> The authorities named as Heads of Departments+ in column 8 of
7ppendix D+ in respect of loans of the various categories mentioned in
sub para =a>+ should submit estimates+ in respect of such loans+ by $st
.anuary# :hile submitting the estimates for the coming financial year+ the
Heads of the Departments should deal also !ith the revised estimates of
the current financial year+ and explain the causes of variations bet!een
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the next financial year+ on !hich date the boos of the 3tate Ban are
closed for the month of .une# 1very endeavour must+ therefore+ be made
to settle+ as far as possible+ all boo transactions relating to a financial
year before the close of that year+ and reduce the number of the
outstanding to the minimum+ as the transactions that remain un,adjusted
!ill taen against the balance of the 4overnment in the accounts of the
subsequent financial year#
=b> )nter,4overnment adjustments may be classed broadly under the
follo!ing categories; ,
=i> 7djustments of !hich the amounts are fixed before hand by the
competent authorities+ and are not dependant upon the actuals of the
financial year#
=ii> 7djustments made on the basis of actuals for the financial year;,
=$> on account of the sanctioned cost of an establishment+ or a share thereof+and
=5> on account of the cost of service calculated at agreed rates+ or on a share
of percentage of actual expenditure# 7s regards items falling underclass
=i>+ the adjustments can be made before the close of the financial year#
3imilarly+ in regard to items falling under class =ii>=)>+ the data for
calculating the amount being fixed+ the adjustments can be effected
before the close of the financial year# )n respect of items falling under
t =ii> =5> th dj t t i ht b ff t d ithi th fi i l
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communicated+ by the 7dministrative Departments+ to the concerned
4overnments+ etc#+ for inclusion in their estimates# The estimates in
question should be included in the estimates of the Provincial
4overnment on the receipts+ or expenditure side+ as may be decided by
the Finance Department# The general rules relating to the exhibition of
recoveries in 4overnment accounts a re contained in 7ppendix 1#
8#$%# Provision for interest on capital should be made in the estimates relating to
commercial departments such as )rrigation etc# 3uch provision should be estimated+ by
the Head of Department riled+ on the basis of the capital invested+ and the rate of
interest prescribed by the Provincial 4overnment+ from time to time#
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CHAPTER ;
ESTIMATES OF EXPENDITURE ON CONTINUING
TEMPORARY ACTIVITIES
2#$# :hen expenditure on an activity is sanctioned on temporary basis+ and
provided for in a financial year+ either in the schedule of 7uthori"ed 1xpenditure+ or
3upplementary 3chedule authori"ed 1xpenditure+ and !hen that activity is to be
continue temporary basis even after that financial year+ the expenditure on that activity+
for such next financial year+ !ill be expenditure on continuing temporary activities#1xpenditure+ on temporary continuing activities+ may be; ,
=a> non,developmental expenditure on temporary continuing activities#
=b> expenditure on !ors,in,progress? and
=c> expenditure on developmental on,going schemes#
2#5# Proposals involving non,developmental expenditure continuing temporary
activities should be sent to the Finance Department+ by the concerned 7dministrative
Department+ by $st -ctober at the latest# Failure to do so !ill result in non,provision of fu
for the expenditure# The proposals should contain+ among other things+ information on
the follo!ing points; ,
=a> The need for the continuance of the activity should be explained# )t should
also be stated !hat incontinences+ and difficulties+ !ill be caused+ and !
!asteful expenditure !ill result+ if the activity is discontinued#
=b> The number+ the rates of pay+ and the period of employment of officers+
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to the concerned 7dministrative Department for furnishing information on the points
!hich the Finance Department may consider essential for a proper appreciation of the
proposal# This may result in unnecessary delay in the finali"ation of the proposal#
3ometimes the delay may be so long that the proposal may not be finali"ed in time to be
included in the 7nnual Budget statement# )t is+ therefore+ important; ,
=a> that the 7dministrative Department should send the proposal complete in
all respects+ and
=b> that the Finance Department should not+ ordinarily+ return the proposal for
furnishing further information unless such information is considered
necessary for its proper disposal#
2#' =a> :hen the Finance Department approves a proposal+ the concerned
7dministrative Department should issue the necessary administrative
approval# 7fter such administrative approval is issued+ the concerned
Head of Department should prepare;,=i> a schedule+ and
=ii> an explanatory memorandum
=b> The schedule should be in Form B# M# $'# )n the schedule+ only that
expenditure+ !hich has been approved by the Finance Department+
should be included# The expenditure charged upon the Provincial
(onsolidated Fund+ and other expenditure+ should be sho!n separately#
7gain+ the brea,up of the expenditure should be sho!n under recurring
d i Th t t l t h ld b d d ff t th t
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be# mentioned in the explanatory memorandum# The finance Department
should+ ultimately+ add this estimate+ to the estimate of receipts received
from the Head of Department#
=e> The memorandum should be scrutini"ed by the administrative 3ecretary
!ho is responsible+ firstly for the accuracy of the facts stated in it+ second
for satisfying himself that the scheme has received administrative
approval+ and+ thirdly+ that the memorandum satisfies the conditions
stated above#
2#& =a> The items of non,developmental expenditure continuing temporary ,activities+
!hich have be approved by the Finance Department+ and in respects of
!hich administrative approvals have been issued should be considered at
a series of meetingCs to be convened by the Finance Department during
the period from $&th February to $st March# These meeting should be
attended by the representatives of $ 7dministrative Departments# The 7dministrative Departments should arrange to send ten copies of
statement+ in Form B# M# 5$+ of all the items+ of no developmental
expenditure on continuing temporary activities+ to be considered at those
meetings+ along !ith an equal number of+ copies of the schedules+ a
memoranda+ referred to in para 2#' =a>+ so as to reach the Finance
Department not later than $0th .anuary# The lists should be prepared
separately for each major head or+ if the 7dministrative Department is
d l ith t f j h d f h f th j
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2#8# 1stimates of expenditure on !ors,in,progress are prepared along,!ith+ and
in a manner similar to that adopted in respect of+ the estimates of expenditure on
permanent activities# The preparation of estimates of expenditure on permanent
activities is dealt !ith in (hapter 8#
2#2# Proposals for expenditure on on,going development schemes+ should be
sent to the Finance Department+ by $st -ctober+ for scrutiny# 7fter the proposals are
approved by that Department+ the 7dministrative Department concerned should issue
the necessary administrative approval+ and include them in the draft 7nnual
Development Programme referred to in para '#&# Thereafter+ the schemes should be
considered in the manner explained in (hapter '+ and included in the final edition of the
7nnual Development Programme of the financial year in question# -n the basis of such
final 7nnual Development Programme+ the 7dministrative Departments concerned
should send revised schedules+ and memoranda+ in respect of the on,going
development schemes+ !herever necessary# Budget :ing of the Finance Departmentshould arrange to get these schedules printed in the volume of (ontinued and ne!
1xpenditure# )t should also prepare the estimates of expenditure on the on,going
development schemes+ in the same form as those of the non,developmental expenditure
on permanent V activities+ on the basis of the provision made in the final edition of the
7nnual Development Programme+ and the revised schedules revised from the
7dministrative Departments in respect of ) the on,going development schemes#
2#/# The instructions detailed belo! should be observed !hile ring proposals
di dit t ti i ti iti
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=b> The administrative Departments+ generally+ obtain separate clearance
from the Finance Department each item of expenditure# To facilitate prop
speedy examination in the Finance Department and also to save un,
necessary labour on the 7dministrative Departments+ and avoid possible
omissions+ the 7dministrative Departments s as for as possible+ group+
and + merge+ such of expenditure as are of similar nature+ and send
consolidated proposals !ith a comprehensive schedule and
memorandum#
=c> Provision for special pays+ and any other additions pay or allo!ances
should not be included+ such special pays+ or additions to pay or allo!
have been approved by the *egulation :ing Finance Department# )n
order to enable the Budget :ing of the Finance Department to no!
!hether special pay+ or particular allo!ance+ proposed included+ has
been so approved+ the concerned 7dministrative Departments shouldsend copies of the orders issued in respect of such special pay or
allo!ance+ as the case may be+ along !ith schedules# )f they do not send
such copies the provision proposed for special pays+ and allo!ances+
!ould be eliminated#
=d> 7ll important items of expenditure on (ommodities and 3ervices should+
invariably+ be sho!n distil the schedule#
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CHAPTER <
ESTIMATES OF EXPENDITURE ON NE* ACTIVITIES
/#$# 1xpenditure on ne! activities may be categori"ed as either developmental+
or non,developmental+ in accordance !ith the definition of developmental expenditure
given in para '#$# 7gain+ the ne! developmental expenditure relates either to !ors or
purposes other than !ors# 3imilarly the ne! non,developmental expenditure relates to
!ors or proposes other than !ors# The procedure for dealing !ith proposals relating to
the various inds of ne! expenditure is explained in the follo!ing paragraphs#
/#5# Jnder the *ules of Business of the 4overnment of the Punjab+ Finance
Department is required to examine+ and advise on all proposals of ne! non,
developmental expenditure for !hich it is proposed to mae provision in the 7nnual
Budget 3tatement# To enable such an examination to be carried out+ the 7dministrative
Departments should arrange to send to the Finance Department+ by $st -ctober+ at the
latest+ each year+ all proposals involving ne! non,developmental expenditure for thecoming financial year#
/#6# 3uch proposals should first be cleared+ by the *egional Heads concerned+
!ith the (ommissioner of the Division to V !hich the proposals relate# The Provincial
4overnment attaches great importance to this local discussion+ and consultation# )n
order to ensure that the proposals are sent to the Finance Department by the due date+
the discussion at the Divisional level should be started+ at least+ t!o or three months
before such date# :hen preparing such proposals+ the 7dministrative Departments
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=v> )f the proposal involves any loss of revenue to the provincial 4overnment+
this should be pointed out+ along!ith the amount of such loss#
=vi> The foreign exchange component of the expenditure should be furnished#
=vii> )nstructions relating to C3pecial PayC and provision (ommodities and
services etc+ as contained in Para 2#/ =c> and =d> should also be ept in
vie!#
/#'# Proposals involving ne! non,development expenditure+ !hich could not be
submitted to the Finance Department by the prescribed date+ namely $st -ctober+
should be taen in the next financial year# )t is+ therefore+ very important that )
7dministrative Departments should ensure that all of their proposals involving ne!,
developmental expenditure are sent to the Finance Department before the prescribed
date# )f any proposals are c complete+ the Finance Department may return them for
furnishing such information as may be required for a proper appreciation the proposals#
7s a result of such process+ the proposals may not be finali"ed in time to be provided forin the 7nnual Budget 3tatement# )t is+ therefore+ necessary that the proposals sent ) the
Finance Department should be complete in all respects+ an that+ if in any case further
information is called for+ it should ) furnished properly !ith the least possible delay#
/#&# :hen a proposal has been examined+ and approve by the Finance
Department+ that Department should return the file to the concerned 7dministrative
Department !ith its advice such advice+ !hich should issue before $st .anuary in all
cases of ne! non,developmental expenditure referred to that Department should state in
l d bi t th dit d d B i P f -ffi
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Department should issue the necessary administrative sanction# This
matter is dealt !ithin (hapter '#
=b> Minor !ors are treated as ne! expenditure and, therefore+ as ne!
development schemes# Proposals relating to minor !ors are neither
prepared in P(,$ Form+ nor submitted to the Finance Department+ in vie!
of po!ers delegated to 7dministrative Departments#
/#2# 7fter administrative approval is issued in respect of an item of ne!
expenditure+ !hether developmental or non,developmental+ the concerned Head of
Department should prepare a schedule of ne! expenditure+ and explanatory
memorandum in accordance !ith the instructions contained+ in para /#/ and /#%# )f the
Head of Department is not the 7dministrative Department+ the schedules of ne!
expenditure+ and the explanatory memoranda+ prepared by the Head of Department+
should be submitted to the 7dministrative Department concerned+ !hich should chec
and revise them+ if necessary#/#/# The schedule of ne! expenditure should be prepared in Form B# M# $' if the
proposal relates to purpose others thin !ors+ and in Form B# M# $8+ if the proposal
relates to !ors# )n the schedule+ the expenditure charged upon the Provincial
(onsolidated Fund+ and other expenditure+ should be sho!n separately# )n respect of
other expenditure+ the breaup+ under recurring and nonrecurring expenditure+ should be
indicated separately# The amount of expenditure entered against such sub,head should
be rounded off to the nearest ten# The schedule should sho! the number of months
d i th f hi h t bli h t i d Th i i b d th
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=i> it should be assumed that the Provincial 7ssembly no!s nothing about
the proposal+ and no reference should appear in the memorandum
previous ) ledge+ !hich assumes# The memorandum should therefore+
contain a full and self,contained description of the proposal# )t should+ at
the same tin precise+ and to the point#
=ii> 9o reference to any correspondence should be ) in the memorandum# )t is
un,necessary to state the proposal his been approved by the Provincial
4overnment+ or that administrative approval has given to it# 3ince+ if
these conditions had not satisfied the scheme !ould not have found a
place in the schedule#
=iii> The memorandum !ill fail in its object unless it satisfies the (abinet+ and
the Provincial 7ssembly+ that expenditure concerned is either necessary
or desirable# The memorandum should+ therefore+ state prWcis and
clearly+ the facts+ !hich mae the expenditure either necessary ordesirable+ as the case may be#
=iv> The explanatory memorandum should state clearly the date from !hich it
is proposed to incur expenditure+ or engage establishment+ as the case
may )f a lump sum cut for probable savings is sho!n in ) schedule+ it may
be explained in the memorandum that such savings !ill not accrue+ if
delay does not occur in the execution of the !or+ or in the engagement
of establishment#
= > :h l f it f t i id i l d d i h d l f
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ten copies of schedules and memoranda+ in respect of those items of expenditure# The
statements should be prepared separately for each major head or+ if the 7dministrative
Departments is concerned only !ith a part of major head+ for such part of the major
head# The items in the statement should be numbered serially by the decisions taen at
the meetings should be communicated to all concerned in the form of minutes# -n the
basis of these minutes+ the 7dministrative Departments should revise the schedules+
and memoranda+ !herever necessary and send revised schedules+ and memoranda+ to
the Budget :ing of the Finance Department#
/#$$# The items of ne! developmental expenditure should be considered and
included in the final edition of the 7nnual Development Programme of the financial year
in question+ in the manner explained in pares '#& I '#8# -n the basis of such final
7nnual Development Programme+ the 7dministrative Departments concerned should
send revised schedules+ and memoranda+ !herever necessary+ to the Budget :ing of
the Finance Department#/#$5# The items of ne! non,developmental expenditure+ as finally approved at
a series of meetings referred to in para /#$0+ should be submitted+ by the Finance
Department+ for consideration by the (abinet+ in about the middle of May# For this
purpose+ the Finance Department should get the schedules+ and memoranda+ relating to
the ne! non,development+ expenditure+ printed in the form of a volume# The 7nnual
Development Programme+ and (ontinued and 9e! 1xpenditure+ should be submitted to
the (abinet for considerationAapproval# 7fter orders are passed by the (abinet+ the
h d l d d f b th d l t l d d l t l i l
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CHAPTER =
ESTIMATES OF EXPENDITURE ON FOREIGN
EXCHANGE
%#$# The bul of the funds provided in the 3chedule 7uthori"ed 1xpenditure is
utili"ed !ithin Paistan+ but there are certain demands !hich cannot be met from the
resources available !ithin the country and+ consequently+ expenditure for such purposes
has to be incurred in foreign countries# 3uch expenditure is+ generally+ incurred in
connection !ith;,
=a> the purchase of stores+ machinery+ equipment+ instruments+ vehicles+ etc#
=b> =i> the payment of pay and allo!ances to member of official delegations+
and 4overnment servant proceeding abroad on temporary duty for train
or seminars+ etc?
=ii> the engagement of foreign consultants+ experts advisers+ etc#+ or
preparation of feasibility reports by them?
=iii> the payment of leave salary+ and pensions etc?
=vi> other miscellaneous items#
%#5 There are t!o categories of foreign exchange requirements# They !ill be
either in the nature of physical imports or other than physical imports# The items of
expenditure !hich are required for the execution+ operation+ or maintenance of a
scheme+ such purchase of machinery+ ra! material+ instruments+ tools and plant+
medicines+ stores etc#+ fall under the category of physical import or imports# The items
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aid+ foreign loan or from o!n resources etc#+ should specifically be sho!n
in the appropriate forms mentioned in sub,para =a>#
=c> :hile filling in the forms mentioned in sub,para =a>+ and =b>+ the follo!ing
considerations should be ept in vie!; ,
=i> 1stimates of foreign exchange requirements should be prepared
for the financial year#
=ii> 1stimates of foreign exchange requirements for a financial year
should include the foreign exchange liely to become available
from various sources daring the course of that year+ such as
PaistanCs o!n earnings+ foreign loans and aids+ suppliers credit+
etc# The term+ foreign aid should include not only cash+ but also
technical assistance liely to be received from aid giving agencies+
such as+ contract services+ services of technicians+ training abroad
facilities+ supply of equipmentAmachinery for demonstration and+
extension projects+ and for educational institutions#
=iii> -nly such approved developmental schemes+ included the 7nnual
Development Programme+ should be proposed for allocation out
of o!n resources+ as are of in,escapable nature+ and for !hich it is
not possible to procure foreign assistance#
=iv> Lump sum provision should not be proposed in the foreign
exchange requirements#
= > P h ithi P i t f d i t d f f i
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in progress involving non, nent activities#
Development expenditure
7s in Form B# M#5#
=ii> Foreign exchange require, )n a series of meetings held
ments in respect of ne! I by the Finance Department
temporary continuing acti, to consider non,development
vities involving non devel, mental items of expenditure
opments expenditure as on ne! and temporary
contained in Forms B#M# (ontinuing activities#
$8 I $/#
=iii> Foreign exchange require, )n a series of meetings held
ments of development sch, by the Planning and Deve,
eme# lopment Department to
consider 7nnual Development
Programme#
The foreign exchange requirements are tentatively adopted by the finance
department on the basis of the decisions arrived at as a result of the above scrutiny and
!ith reference to the estimated amount of foreign aid and grants liely to be made
available in the financial year for the various development schemes#
%#& =a> )t is primarily the responsibility of the Federal 4overnment in the
Ministry of finance to fix the estimates of Foreign 1xchange requirements
f th P i i l 4 t th b i f th i f i h
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should fill in the proforma and return the same to the Finance Department
!ithin the period prescribed for the purpose# 7s relay in the sub, mission
of completed proforma !ill dislocate the budget programme of both the
Federal and Provincial 4overnments+ the Finance Department should not
!ait for the information from the said DepartmentA 7gencies after the
prescribed date )t is+ therefore+ essential that these Departments;
7gencies should send the proforma duly filled in+ by the stipulated date+
Failure to do so !ill deprive those Departments 7gencies of the foreign
exchange allocation and the DepartmentsA3emi,4overnment )nstitutions#
7utonomous Bodies and Local Bodies+ etc#+ shall be responsible for it#
%#8# =a> Demand for foreign exchange requirements !ill be considered by
the Finance Department only !hen the Performa is filled in accordance
!ith the directives issued from time to time#
=b> :hile for!arding the proforma+ duly filled in to the Finance
Department+ the Departments# 3emi,4overnment )nstitution+
7utonomous Bodies and Local Bodies+ etc#+ should certify<
=i> that rupee cover for the items of expenditure is available in the
Budget estimates of the financial year for !hich the foreign
exchange is demanded+ and
=ii> that the foreign exchange provisions proposed for development
schemes are based on the provision made in the 7nnual
D l t P f th l t fi i l
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CHAPTER ">
CONSOLIDATION OF ESTIMATES AND PRESENTATION
TO THE PROVINCIAL ASSEMBLY
PART I% CONSOLIDATION OF ESTIMATES
$0#$# The Finance Department !ill prepare the follo!ing budget publications
every year; ,
=i> 7nnual Budget 3tatement#
=ii> 1stimates of *eceipts#=iii> 1stimates of (harged 1xpenditure and Demand 4rants#
=iv> (ontinued and 9e! 1xpenditure#
=v> 7nnual Development Programme#
=vi> Budget Memorandum#
=vii> :hite Paper#
The 7nnual Budget 3tatement is required to be before the Provincial 7ssembly
under 7rticle $50 of the (onstitution# The remaining budget publications mentioned
above generally laid before the Provincial 7ssembly as documents porting the 7nnual
Budget 3tatement#
$0#5# The publication 1stimates of *eceipts is prepared in the manner
explained in (hapter &#
$0#6# =a> The estimates of non,developmental expenditure on; ,
=i> Permanent activities?
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)t is prepared by major heads and is based on Demand,!ise details# The budget
estimates referred to in =iii> above are divided into charged and voted#
=c> The Demand !ise details contain estimates by minor heads+ sub,heads and
primary and secondary units of appropriation under each major head# The brea up of
the estimated expenditure is given in the follo!ing abstract just belo! the heading
Demand; ,
(harged XXXXXXXXX
@oted XXXXXXXXX
Total; , YYYYYYYYYYYYYYYY#
The entries are to be filled in by the Finance Department#
=d> 7ll estimates relating to the expenditure charged upon the Provincial
(onsolidated Fund are sho!n in italics to distinguish them from the estimates of
expenditure+ !hich is not charged upon the Provincial (onsolidated Fund# The estimates
of continued and ne! expenditure are exhibited in bold type to distinguish them from
expenditure on permanent activities#
$0#'# The schedules and explanatory memoranda relating to the continued and
ne! items of expenditure as approved by the (abinet referred to in para /#$5+ are
compiled by the Finance Department and got printed in separate volume# This
publication is called (ontinued and 9e! 1xpenditure#
$0#&# The 7nnual Development Programme is prepared in the manner explained
in (hapter '#
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PART II
PRESENTATION TO THE PROVINCIAL ASSEMBLY
$0#8# The Finance Department should+ every year+ prepare three abstracts of receipts
and expenditure as explained belo!; ,
=a> the First 7bstract should be prepared by $st February $st should contain; ,
=i> the first edition figures of the estimated receipts for coming financial year
referred to in para &#$2?
=ii> the first edition figures of the estimated expenditure for the coming
financial year referred to in para 8#$
=iii> the revised estimates of receipts for the current financial year mentioned
in a para &#$2 =d>? and
=iv> the revised estimates of expenditure for the current financial year adopted
on the basis of the first state? of excesses and surrenders#
)t is intended to enable the Finance Department; ,=$> to judge the extent upto !hich expenditure on ne! temporary continuing
activities should be approved and
=5> to estimate the resources liely to be available for developmental
expenditure in the coming financial year#
=b> The 3econd 7bstract should be prepared by 60 th 7pril By this time the items
of non,developmental expenditure ne! and continuing temporary activities are finalised
at series of meetings held !ith the 7dministrative Department for the purpose# This
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development programme in the coming financial year+ in order to enable the (abinet to
consider the budget proposals submitted to the Finance Department#
=c> The Final 7bstract is prepared on the basis of the budget proposals approved
by the (abinet# This should sho! the final estimated receipts and expenditure for the
coming financial year and the revised estimates of receipts and expenditure for the
current financial year+ in respect of? <
=$> all estimated receipts into+ and all estimated disbursements from+ the
Provincial (onsolidated Fund =both on revenue and capital account>+ and
=5> the estimated receipts and disbursements of the Public 7ccount referred
to in 7rticle $$/ =5> of the (onstitution#
$0#2# =i> The transactions relating to all other moneys shall be credited to Public
7ccount as laid do!n in 7rticle $$/ =5> of the (onstitution# These
transactions fall under the follo!ing categories;,
=$> Jn,funded Debt+ that is# 3tate Provident Fund#
=5> Deposits and 7dvances+ such as;
=a> *eserve Funds? and
=b> -ther Deposit 7ccounts+ that is# Deposits of Local Funds+ (ivil
Deposits+ etc#
=6> 7dvances 9ot Bearing )nterest such as 7dvances *epayable+ Permanent
7dvances+ etc#
='> 3uspense+ and
=&> * itt
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the :hite Paper should be supplied by the 7dministrative Departments# 3uch material
should contain a brief description of the activities of the Department during the current
financial year and the progress+ !hich it is expected to mae in the coming financial
year# 3ince the material supplied by the 7dministrative Departments is also utili"ed for
the preparation of the Budget 3peech+ it should be approved by the 3ecretary of the
concerned 7dministrative Department and also the Minister,in,(harge of that
Department+ if possible# The Finance Department should scrutini"e the material received
from the 7dministrative Departments and incorporate it in the :hite Paper#
$0#$0# Budget Memorandum is prepared in t!o parts+ namely Part ) and Part ))#
Part ) contains in respect of each Head of 7ccount separately a comparison of
the estimated receipts of the next, financial year !ith the budget and revised estimates
of the current financial year# This part of the Budget Memorandum is intended to give to
the Provincial 7ssembly a general description of the several Heads of 7ccount+ to
enable it to understand the nature of the receipts included in these Heads# )t should be
prepared in the first place by the concerned 7dministrative Department and amended+
!here necessary+ by the Finance Department# -rdinarily this Part remains un,changed
from year to year# )t !ill require amendment only if some source of receipt is either
removed+ or added to the Head# 7ny such change required should be intimated by the
7dministrative Department by $&th February to the Finance Department !ho may
incorporate the change in the Budget Memorandum+ !hen it is finali"ed#
Part )) contains in respect of each Head of 7ccount separately a comparison of
th ti t d dit f th t fi i l ith th b d t d i d
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the demands for grants in respect of the financial year YYYYYY specified in the 3chedule
annexed here!ith to be made to the Provincial 7ssembly of the Punjab#
SCHEDULE
Demand 9o# Major Head of 7ccount 7mount
The Demand for 4rant generally covers the estimated expenditure under a single head
of account# )f the Finance Department so desires+ it can include more than one head ofaccount under a single Demand for 4rant# 7 list of Demands for 4rants as fixed by the
Finance Department is given in 7ppendix NB#
=b> 1ach Demand for a 4rant should be embodied in a separate motion in
the form given belo!;,
N7 Minister !ill move that a sum not exceeding *s# YYYYYYYYY be
granted to the chief Minister to meet the expenditure for the financial year
ending on the 60th .une+ $%YYYY in respect of YYYYY=Here mention the
purpose for !hich the demand is made>#
9otice of a motion should be given by the Finance Department in time to
appear in the list of 4overnment business for the day on !hich the
Demand is to be presented#
=c> 7 Demand for a 4rant may be moved by any Minister although the
Minister,in,charge of a Department is primarily responsible for defending
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CHAPTER ""
COMMUNICATION AND DISTRIBUTION OF GRANTS
$$#$# Fallo!ing consideration+ by the Provincial 7ssembly of the 7nnual Budget
3tatement in respect of a financial year+ the Finance Department shall;,
=a> prepare a schedule in the same form as 7nnual Budget 3tatement+ in so
far as it relates to expenditure+ specifying; ,
=i> the grants made or deemed to have been made by the Provincial
7ssembly under article $55 of the (onstitution? and
=ii> the sums required to meet expenditure charged upon the Provincial
(onsolidated Fund?
=b> get it authenticated by the (hief Minister under 7rticle $56 =$> of the
(onstitution# 7fter authentication+ it shall be laid before the Provincial
7ssembly+ but shall not be open to discussion or vote thereon under
7rticle $56 =5> of the (onstitution#$$#5# The 3chedule referred to in para $$#$ is called 3chedule of 7uthori"ed
1xpenditure of the year to !hich it relates# )t 7uthori"es !ith,dra!l of moneys from the
Provincial (onsolidated Fund to the extent+ and for the purposes+ specified therein# 7
copy of the schedule shall be for!arded to the 7ccountant 4eneral+ Punjab+ and the
Director+ 7udit and 7ccounts =:ors> Punjab+ for information# The Finance Department
shall+ at the same time+ through an order+ inform the Heads of Departments+ and the
7udit -ffices etc#+ that the 1stimates of (harged 1xpenditure and demands for 4rants+
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to the 7ccountant 4eneral+ PunjabADirector+ 7udit and 7ccounts =:ors>+ Punjab+ and
the 7dministrative Department concerned#
$$#' The follo!ing items included in the grants+ or provision made for charged
expenditure+ shall not be communicated bit shall remain at the disposal of the Finance
Department should be audited against expenditure of the Province as a !hole; ,
=i> )nterest on Debt and -ther -bligations#
=ii> 7ppropriation for *eduction or 7voidance of Debt#
=iii> Privy Purse#
=vi> 3uperannuation 7llo!ances and Pensions#
=v> Provincial Miscellaneous )nvestment#
=vi> Public Debt#
Zvii> Loans and 7dvances#
$$#& =a> -n receipt of information from the Finance Department regarding
the grants etc#+ placed at their disposal+ the Heads of Departments should
distribute those grants etc#+ among the (ontrolling and Disbursing
-fficers under them in such manner as may app suitable to them# The
distribution should be can out by the 6$st .uly at the latest# Distribution
ho!ever+ not necessary in the case of sub,heads primary units of
appropriations for !hich the Head of Department !ishes to retain the
entire appropriation+ or a part thereof+ in his o!n hands and !atch the
expenditure centrally for the Province as a !hole#
=b> Th H d f D t t hil i t h
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Disbursing -fficers under the various minor heads+ sub,heads+ and
primary units of appropriation#
$$#8# :hile communicating grants etc#+ the Heads of Departments should specify
the complete accounts classification i#e#+ the Major Head+ 3ub,Major Head+ Minor Head+
3ub,Head+ Primary Jnit of 7ppropriation+ 3econdary Jnit of 7ppropriation+ and the
detailed head+ if any# The Heads of Departments should send to the Finance
Department+ and the 7udit and 7ccounts -ffices concerned+ not later than 6$st .uly each
year+ copies of letters of distribution of grant+ to their (ontrolling and Disbursing -ffices+
of the amount placed at their disposal#
$$#2# )n accordance !ith the rules of classification+ recoveries under certain
heads are taen as reduction of expenditure in the accounts# )n the gross system of
voting+ such recoveries are exhibited at the end of the summary under each grant#
$$#/ The authority competent to mae grants for specific minor !orsCC is the
Head of Department concerned# :hen the grant under Development is communicated to
it+ the Buildings Department should place the full allotment for minor !orsCC of a
particular Department at the disposal of the Head of Department concerned and leave
him to mae giant for specific !or as he thins fit#
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CHAPTER "
*ATCHING PROGRESS OF RECEIPTS
$5#$# The list in Part ) of 7ppendix D sho!s the (ollecting -fficers+ (ontrolling
-fficers and the Heads of Department in respect of the various Heads of accounts
relating to receipt The duty of the (ollecting -fficers is to see that all income due is
claimed+ realised and credited promptly into the treasury under the proper head of
account and the duty of the (ontrolling -ffice and the Heads of the Departments is to
supervise the proceedings of the (ollecting -fficers#
$5#5# )n order to enable the (ontrolling -fficers+ and the Heads of Departments
to supervise the proceedings of the (olleting -fficers+ and to ensure that all income due
is claimed+ reali"e and credited into the treasury to the proper head of account the
(ollecting -fficers should+ except !here a different procedure o the use of specific forms
is specially prescribed+ furnish to the (ontrolling -fficers+ and the Heads of Departments
monthly statements in Form B# M# 55 containing the estimates and the actual collectionsunder the heads for !hich they are responsible#
$5#6 The statements mentioned in para $5#5 should be compiled from the
records of+ and the accounts maintained in+ the office of the (ollecting -fficers and not
from the records or ac counts maintained in the treasuries# The officers and the staff as
sitting the (ollecting -fficers in the preparation of these statement are responsible that
these instructions are observed scrupulously by them and that the statements in
question are prepared independently of the accounts prepared by the treasuries# The
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place after the statements have been prepared and that the statements are not prepared
from the TreasuryA3ub,Treasury records#
$5#&+ =a> )n order to enable the (ontrolling -fficers and the Heads ofDepartments to verify !hether the amounts sho!n as realised in the statements in Form
B# M# 55 submitted to them by the (ollecting -fficers have actually been realised and
credited to the proper head of account+ the 7udit -ffice concerned should furnish them
statement sho!ing the amounts credited in the Treasury 7ccounts under the heads and
in the district; !ith !hich they are concerned# By a comparison of the returns in form B#
M# 5&+ submitted by the (ollecting -fficers !ith the statements of treasury credits
furnished by the 7udit -ffice concerned+ the (ontrolling -fficers and the Heads of
Departments should satisfy themselves+ that the amounts reported as collected have
been duly credited to the Provincial (onsolidated Fund# )f there is any discrepancy in the
figures reported by the (ollecting -fficers and the 7udit office concerned they should
have then reconciled# The Treasury -ffice should send prompt replies to queries
received from the (ontrolling officer so that the !or of re,conciliation is not held up#
=b> )n order to ensure regular monthly comparison of departmental and audit
figures+ statement of receipts referred to in sub,para =a> above should be submitted by
7udit officer concerned to the (ontrolling -fficers and the Heads of Departments
concerned on the $st of second month follo!ing that to !hich the figures relate for
comparison !ith the accounts of the latter# The (ontrolling -fficers and the Heads ofDepartments after reconciliation as a result of comparison of the statements should
i t th i t f th fi t th 7 dit -ffi ( d
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=i> !ant of sufficient care in the preparation of the departmental return?
=ii> breach of the rule !hich requires that collections should at once be paid
into the treasury and should on no account be utili"ed for meeting anyexpenditure?
=iii> difference in practice of stating the periods to the returns relate? and
=iv> errors of classifications#
$5#/ The discrepancy due to reason =i> given in para should be avoided by
exercising sufficient are in the maintenance of accounts and the preparation of the
statements in Form B# M# 55#
$5#%# )n order to eliminate the variations due to reasons =ii> and =iii> given in para
$5#2 the (ollecting -fficers should in mind that collections must not+ on any account be
retained but should be paid in the treasury an# the very date of receipt funds to meet
authori"ed charges connected !ith such collect being dra!n separately from the
treasury on a proper voucher# :hen+ ho!ever+ for any reason+ !hether inconsequence
of neglect or other!ise+ money reali"ed in one month is not paid into the treasury till the
follo!ing month+ or has been dra!n upon !holly+ or in part to meet authori"ed charges+
the facts should be distinctly stated in the departmental returns for the month of
reali"ation order that the (ontrolling -fficer may under stand the reason the+ short credit
in the treasury accounts# )t should also be observed that the departmental returns in
form B# M# 55 submitted each month must deal only !ith amounts reali"ed in the month!ithout reference to the period to !hich the reali"ation relates# Thus it may happen that
i d i 7 il f i li d til . l ) h th i h ld
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and intimation of the error should also be sent to the Treasury# The Treasury -fficers
should report separately to the 7udit -ffice concerned all errors of classification+ !hether
originating in the treasury or other!ise and the 7udit -fficer concerned should for!ardmonthly to the (ontrolling -fficers along!ith his treasury returns a statements sho!ing
clearly all such corrections reported to his office+ and also all additions to the treasury
accounts of receipts made by adjustment in his office+ such as cash recoveries of
expenditure added to receipts instead of being deducted from charges# (ontrolling
-fficers are thereby enabled to exercise an immediate and thorough chec over all
departmental returns submitted to them#
$5#$$# (are should be taen that the classification of the departmental returns is
in strict accordance !ith that sho!n in 7ppendix EDC in order that it may agree !ith that of
the treasury accounts#
$5#$5# 1ach Head of Department should certify annually to the Finance
Department by a separate letter to be submitted not later than the $st .anuary of the
follo!ing financial year+ that the comparison of departmental returns received from
(ollecting -fficers !ith the Treasury statement supplied by the 7udit -fficers concerned
has been completely carried out for the previous year in respect of all heads of accounts
relating to receipts far !hich he is responsible and that all differences have been
reconciled#
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CHAPTER "
CONTROL OF EXPENDITURE
$6#$ =a> The Heads of Departments are responsible for controlling
expenditure from the grants placed their disposal under (hapter $$# This fact do
not absolve the *egional Heads+ if they exist+ the (ontrolling -fficers and the
Disbursing -fficers for their responsibility in respect of the funds placed at their
disposal or at the disposal of the office subordinate to them# The Disbursing
-fficers are the officers+ directly responsible for the expenditure incurred against
the funds allotted to them# The (ontrolling -fficers+ the *egional Heads+ !here
they exist+ and the Heads of Departments should supervise the proceedings of
the Disbursing -ffice subordinate to them and issue instructions to them !here
ever necessary# The Disbursing -fficers should pay prompt attention to such
instructions#
=b> )n the Departments !here there are *egional Head such *egional Headsshould perform+ in addition to the supervisory !or+ referred to in sub,para =a> all
the functions of the Heads of Departments for controlling expenditure from the
grants placed a the disposal of the officers of the Department in their respective
regions and the Heads of Department+ besides performing such functions in
respect of the expenditure incurred other!ise than through the *egional Heads
and the -fficers subordinate to then+ remain generally responsible for controlling
expenditure from the entire grant or grants placed at their disposal;
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)n order to eep the total expenditure !ithin the grant+ they should arrange to be
ept informed periodically of; ,
=i> !hat has been spent from the grant or grants placed at their disposal=ii> !hat commitments have been made and not paid for against such grant
or grants? and
=iii> !hat liabilities arc liely to be incurred during the remaining period of the
financial year?
*evie! the expenditure position and tae such measure as may be considered
necessary to chec trend of excessive expenditure+ if any# :hat liabilities arc liely to be
incurred during the remaining part of the financial year should be ascertained by means
of judicious assessment of the requirements of the Department or Departments
controlled# :hat commitments have been incurred and not paid for should be based on
facts# )n order that the information relating to the actual expenditure incurred is available+
the instructions in the follo!ing paras should be observed#
$6#6# =a> :henever a bill is prepared for payment at the treasury+ the
Disbursing -fficer should indicate there in complete accounts
classification of the proposed expenditure+ that is?
=i> the major head? the sub,major head if any? the minor head? sub,
head+ if any+ and the primary unit of appropriation+ if any+ to !hich the
expenditure included in the bill is to be debited? and=ii> !hether the expenditure is charged or voted#
)f bill i l d dit d t i d it f
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relating to NPay of -fficers and NPay of 1stablishment !hich include
fixed allo!ances to be classified under the primary unit of appropriation
N7llo!ances+ Honoraria+ etc# the charges included therein+ theprogressive total of the expenditure upto date under the sub,head or sub,
heads to !hich the bill relates+ and the amount of the bill#
=d> The bill extract should be returned to the Disbursing -fficer by the
Treasury !ith cash or cheque+ stamped Npaid !ith treasury seal+ and !ith
the number and date of the treasury voucher noted thereon# )n the form
should not be detached by the sub,treasury+ but should be sent along!ith
the bills to the District ATreasury+ !here the Treasury -fficers should
assign the treasury number and date of the voucher and return the bill
extract from to the present or of the bill#
=e> 7s the -fficer of the 7ccountant 4eneral+ Punjab discharges the function
of a treasury in respect of the payments made at the pre,audit counter at
Lahore+ the cheque delivered in payment of a bill should tae the place of
the bill extract prescribed in sub,para =c># This procedure not only relieves
the Disbursing -fficers of the necessity of attaching the bill extracts to the
vouchers+ but also conducts to a considerable reduction of !or in the
office of the 7ccountant 4eneral+ Punjab#
$6#'# )mmediately after the close of each month+ the Treasury -fficers shouldprepare+ in duplicate+ a schedule sho!ing the numbers+ dates and amounts of vouchers
id d i th t th d l th d f th th f ll i th t t hi h
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Forest Department Form B#M# $&
)rrigation Department Form B#M# 56 for 1xpenditure on
1stablishment and form M#6' for -ther expenditure#
Building+ High!ays+ From M# 56 for 1xpenditure on
Housing I physical establishment and Form B#M# 68
Planning and public for other expenditure#
Health 1ngineering
Departments#
-ther Departments# Form B#M# 56#
The grants should be noted in red in at the top of the register under each head
concerned# The columns of Forms B M# 6' and 68 may be modified+ !ith the approval of
the concerned Head of Department+ to suit the requirements
=b> )n these registers the Disbursing -fficer enter should every bill cashed at
the treasury or# at the pre,audit counter of the -ffice of the 7ccountant,
4eneral+ Punjab+ under its appropriate primary and secondary unit of
appropriation+ if any+ and quote against each such entry the number and
date of the voucher on !hich money has been dra!n from the Treasury
or the number and date of the (heque issued at the pre,audit counter of
the -ffice of the 7ccountant 4eneral+ Punjab+ as the case may be# )nrespect of the payments received at the pre,audit counter of the -ffice of
th 7 t t 4 l P j b th Di b i -ffi h ld dif th
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=c> )f the grant against any primary or secondary unit appropriation is
increased or reduced by an authority competent to do so+ the figure
relating to the grant should be corrected by plus or minus red in entries#=d> )f a Disbursing -fficer receives information from (ontrolling
-fficer+ *egional Head or Head of department that a particular item of
expenditure has not classified correctly+ he should correct the accounts of
expenditure and the available balance of the grant by means of minus of
plus entries in red in+
$6#8# =a> )mmediately after the close of the month+ the disbursing -fficer should
prepare a statement in follo!ing form+ copying therein all the entries in
register in the same form maintained by him under para $6#& relating to
the sums dra!n by him during that month;,
Buildings+ High!ays+ Form B#M# 58 for expenditure
Housing I Physical on establishment and form
Planning+ and Public B#M# 68 for expenditure on
Health 1ngineering !ors#
Departments#
)rrigation Department# Form B#M '0 for expenditure
-n establishment and form
B#M# 6' for expenditure !ors#Forest Department# Form B#M# $&#
-th D t t F B M 56
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)rrigationDepartment
Form B#M# '0For expenditure
-n establishmentForm B#M# 6' for 1xpenditure on!ors
Form B#M# 56
Form B#M# '$
By the $&th of themonth follo!ing the
month to !hich theaccounts relate#
Building+ High!ays+Housing Id PhysicalPlanning+ I publicHealth 1ngineeringDepartment#
Form B#M# 58 forexpenditure onestablishment FormB#M# 68# forexpenditure on !ors
,do,
,do,
Forest Department# Form B#M# $&# Divisional (lassified 7bstract ofexpenditure in FormB#M# $2
,do,
-ther Department# Form B#M# 58# Form B#M# 56 By &th of the monthfollo!ing the monthto !hich the accountsrelate#
The statement should be accompanied by a certificate that these have been
compared !ith the 3chedules and found correct# The statements relating lo expenditure
on !ors should+ immediately after they are prepared+ be for!arded to the Director+
4eneral 7udit and 7ccounts !ors+ Punjab+ also#
=c> The (ontrolling -fficer should+ for such part of the grant as he retains
under his o!n control+ carry out procedure detailed in this para#
$6#2 The (ontrolling -fficer should maintain registers+ in the follo!ing formsseparately for such minor head or sub,head if any; ,
)rrigation Department Form B M 5& for establishment
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furnished in the follo!ing forms by the dates and support by the statements mentioned
against each; ,
Building+ High!ays+Housing I PhysicalPlanning+ and PubicHealth 1ngineering#
Form B#M# 58 forexpenditure onestablishment
Form B#M# 56 $&th
of the monthfollo!ing that to
!hich the accountsrelate#
Department# Form B#M# 6/expenditure on !ors
50th of the monthfollo!ing that to
!hich the accountsrelate#
)rrigation Department Form B#M# 58 for
expenditure onestablishment
From B#M# 56 $&th of the month
follo!ing that to!hich the accountsrelate#
,, Form B#M# 62 forexpenditure on !ors
,, 50th of the monthfollo!ing that to
!hich the accountsrelate#
Forest Department# From B#M# $& Divisional classified#
7bstract of
expenditure in Form
B#M# $2
$&th of the month
follo!ing that to
!hich the accounts
relate#
-ther Department# From B#M# 58 ,, ,do,
The follo!ing special instructions should be observed in respect of the above
statements#
=i> The statements in respect of .une Preliminary and .une 3upplementary
accounts should be sent direct to the 7ccountant 4eneral+ Punjab+ so asto reach him by the 5&th .uly and 5& 7ugust respectively and copies
th f h ld b f i h d t th H d f th D t t
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of appropriation except NBasic Pay of -fficers and Basic Pay of -ther
3taff thus !oring upto the total monthly expenditure each such unit# For
this purpose+ if (ontrolling -fficer under him+ he should consolidate thestatements he receives from and add thereto the expenditure incurred b
other!ise than through the (ontrolling -fficers a Disbursing -fficers
under them# This statement should be prepared and for!arded to the
7ccountant 4eneral+ Punjab+ so as to reach him by the 50th C month
follo!ing that to !hich the accounts relate# )t should be accompanied by
the Disbursing -fficers statements in original+ from !hich it has been con,
)t should be prepared separately for each minor or sub,head+ if any+
sho!ing the expenditure a each primary or secondary unit of
appropriation The 7ccountant 4eneral+ Punjab+ should chec !ith his
o!n accounts+ !hich !ill be based on the vouchers received direct from
the treasuries+ an Heads of Department and the 7ccountant 4eneral
Punjab should be jointly responsible for reconciling differences and
correcting miss,classifications detected by the 7ccountant 4eneral
Punjab+ should be generally communicated to the of Departments !ho
should pass them on+ through the (ontrolling -fficers+ to the Disbursing
-ff !ith necessary orders for corrections# (orrections+ should be made
by a red in entry in column of remars against the item reclassified+ aplus and minus entry made in the register !here is maintained# This entry
h ld f ll
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$&,1ducation ,, 1,4eneral Miscellaneous ,
*emuneration examiner for
Departmental examinations#56,Miscellaneous Department ,, 1xamination 7llo!ances#
Honoraria+ etc#
5/,3uperannuation 7llo!ances ,, The !hole head#
7nd Pensions
5%,3tationery and Printing ,, Discount on plain paper used !ith
stamps#
6$,Miscellaneous ,, =$> Boo and Periodicals#
=5> Miscellaneous (ompensation#
=6> Miscellaneous I Jnforeseen
charges,other charges
contingencies *e!ards for
)ntelligence#
For these heads+ the figures+ booed in the -ffice of 7ccountant 4eneral+
Punjab+ from the returns received from the treasuries should be accepted as correct
unless these can be sho!n to be obviously !rong# The Heads of Departments should
obtain from the 7ccountant, 4eneral+ Punjab the figures booed in his office ledger as
actuals# The usual system of obtaining statements of# 1xpenditure from Disbursing-fficers should+ ho!ever continue to enable Heads of Departments to eep a chec on
th f dit di i t f th fi f th 7 t t 4 l
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=ii> The figures of expenditure under the primary units appropriation Basic Pay of
-fficers and Basic Pay -ther 3taff are some times not available from the office
of the 7ccountant 4eneral+ Punjab till about t!o month after the end of themonths in !hich expenditure is incurred and the Heads of Departments remain
ignorant of the progress of expenditure and also cannot detect any miss,
classification thereof# )t is+ therefore+ necessary that for purposes of control#
Disbursing -ffice should submit regularly the figures of monthly expenditure
!hich are available in their offices+ under the? units of appropriation+ to the Heads
of Departments
=iii> 1xcept for such heads of account for !hich (ommissioners of Divisions are the
Heads of Department a rough comparison bet!een the figures obtained from the
7ccountant 4eneral+ Punjab under sub,para =i> above+ and those received from
Disbursing -fficers under sub,para =ii> above+ be made by Heads of Department
every three months# Jnless differences disclosed by the comparison are small+
efforts should be made to ascertain !hich figure is correct#
=c> The 7ccountant 4eneral+ Punjab should communicate to the Heads of
Departments any expenditure+ incurred under any of the heads for !hich the
latter is responsible+ !hich may have reached the 7ccountant 4eneral through
the various exchange accounts These figures should be furnished to the official
deputed to the office of the 7ccountant 4eneral for obtaining the figures referredto in sub,para =b> =i># 7s debit? received through various exchange accounts for
M . d . Fi l dj t d i th ffi f th 7 t t 4 l
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paras =a>+ =b> and =c> in respect of the expenditure incurred by the officers of his,
department in his *egion including himself and report his figures in Form B# M#
58 to the Head of Department+ and the Head of Department should; ,=i> perform such functions in respect of the expenditure incurred other!ise
than through the *egional Heads and the officers subordinate to them+
and
=ii> consolidate the statements received from the *egional Heads for the
grant as a !hole in Form B# M# 58#
$6#%# The Heads of Departments+ !hether they are also (ontrolling -fficers or
not+ should+ !ithout !aiting for the verification of the accounts+ send to the Finance
Department by the 50th day of the month next to the one after that to !hich the account
relates+ a statement in Form B#M# 52 sho!ing monthly expenditure by minor heads and
sub,heads+ if any? charged expenditure being sho!n separately from other
expenditure# These figures should include those supplied to him by the 7ccountant,
4eneral+ under para $6#/ =c> )n respect of the expenditure chargeable to the heads;
Privy parses?
5/,3uperaunuation and Pensions
The 7ccountant 4eneral+ Punjab should !atch the expenditure+ and submit
monthly statements in Form B# M# 52 to the Finance Department#
$6#$0# The Heads of Departments+ !hether they are also (ontrolling -fficers ornot+ should tae steps to maintain a separate !atch over expenditure incurred from time
t ti i t t bj t h dit t f di t h i j il
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$6#$$# =a> The 7ccountant 4eneral+ Punjab !ill !atch progress of expenditure against ;,
=i> the provision under each grant+ and !here a grant comprises more than
one major head+ under ea major head as a !hole+ and=ii> the provision for each minor head+ for each sub,head+ if any+ and for each
primary unit of appropriation !ithin a grant#
Provision should be+ in each case+ as modified by the competent authority from time to
time#
b> 9o further appropriation audit is required in respect [ nor is the 7udit
-fficer required to !atch expenditure against+ the grants placed at the
disposal of the Disbursing -fficers by the Heads of Departments# This is
the responsibility of the concerned Head of the Department#
=c> The 7ccountant 4eneral+ Punjab !ill report to t Head of Department+
!hen excess appears to be liely in the cases mentioned in this para#
=d> )n the case of expenditure+ !hich is incorporated in $ divisional accounts
of the Public !ors Department the Director+ 4eneral 7udit and 7ccounts
=:or> Punjab+ !ill conduct the audit of expenditure against the
appropriation placed at the disposal of $ Disbursing -fficers+ !ith
reference to the various !ors# The excesses over such !ors !ill be
reported by the audit office to the competent authority#
$6#$5# The 3ecretary to 4overnment+ Finance Department meat is the(ontrolling 7uthority for !atching the progress of expenditure against the grant for
L d 7d b i i t h l Th th iti d i l =5> f
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H'a9 D'5ar3'8
=i> Loans to Municipalities+ and Lahore
Development 7uthority#
3ecretary to 4overnment of the
Punjab+ Local 4overnment and 3ocial:elfare Department#
Loans to others,Private 3ector
=ii> =7dvances to (ultivators> Board of *evenue# 26%,/80
Loans to 9on,Financial )nstitutions#
=iii> =7dvances under special La!s#>26',/'0
7dministrative Department concerned?
:ithin the grant for each category of loan+ the authority mentioned above should
be responsible for !atching the progress of expenditure# Monthly statements required
under paras $6#/ =a> and $6#% need not be submitted to the Finance Department under
Loans and 7dvances bearing interest#
$6#$6# =a> )n addition to the running account of expenditure+ a ledger account in
Form B#M# 5/ should be ept by Heads of Departments+ or the *egional
Heads+ if any,
=i> for each major head as a !hole containing enters authori"ed by the
Provincial 7ssembly#
=ii> for each minor head as a !hole containing entries authori"ed by the
Finance Department+ and
=iii> for each primary unit of appropriation
3imilarly+ (ontrolling and Disbursing -fficers should eep a record of the sumsallotted to them under each primary unit of appropriation# The Principal use of the ledger
ill b t h th t h i th thl t t t i F
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$6#$&# The Forest 7ccounts !ere separated from the office of the 7ccountant
4eneral+ Punjab and entrusted to the office of the Budget and 7ccounts -fficer+ Forest
Department+ under the control of Provincial 4overnment# The term 7ccountant 4eneralused in this (hapter in relation to Forest 7ccounts+ means Budget and 7ccounts -fficer
in the Forest Department#
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CHAPTER "+
STATEMENTS OF EXCESSES AND SURRENDERS
$'#$# The 3tatements of 1xcesses and 3urrenders should be prepared in form B#
M# 65 by the Heads of Departments+ mentioned in column =8> of Part )) of 7ppend ix D in
respect of the heads or parts of heads !ith !hich they are concerned# For preparing
these statements the Heads of Departments may obtain the required information from
the concerned Dra!ing and Disbursing -fficers and (ontrolling -fficers#
$'#5# 7nnually t!o 3tatements of 1xcesses and 3urrenders namely;,
=a> the first 3tatement of 1xcesses and 3urrenders? and
=8> the second 3tatement of 1xcesses and 3urrenders? should be prepared
in respect of all the heads except the follo!ing;<
260<=i> Loans and advances by the provincial 4overnment#
=i> 55,)nterest on Debt and -ther -bligation#
=iii> 56,*eduction on 7voidance of Debt#
=iv> &',Privy Purses#
=v> %0,Provincial )nvestment#
=vi> Public Debt#
)n respect of the heads mentioned in items =i> and =ii> above+ the first 3tatements
of 1xcesses and 3urrenders need not be prepared# For the heads mentioned in items
=iii> to =vii> neither the first nor the second 3tatements of 1xcesses and 3urrenders need
be prepared# 3ince the revised estimates of a financial year adopted and incorporated in
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1xcesses and 3urrenders should be based on the actual expenditure of the first four
months of the financial year to !hich the statement relates and the last eight months of
the financial year previous to The second 3tatement of 1xcesses and 3urrenders shouldbe based on the actual expenditure of the first eight months of the financial year to !hich
the statement relates and of the last four months the financial year previous to that year#
$'#' The first 3tatement of 1xcesses and 3urrenders meant to enable; ,
=i> the Finance Department to frame the preliminary revised estimates of the
financial year to !hich 3tatement relates and to determine+ on the
thereof+ the !ays and means position of that as !ell as the next? and
=ii> the Head of Department concerned to determine !hether in any case it is
definitely necessary move for additional grant#
=b> The second 3tatement of 1xcesses and 3urrenders serves the follo!ing main
purposes; <
=i> the Finance Department frames the final revise mates of a financial year
on the basis of the second 3tatement relating to that year#
=ii> the Finance Department relies on the second statement to determine
!hether the modified grant for the year to !hich the 3tatement relates !ill
be in excess or in deficit of the actual expenditure# )t is+ therefore+ the
chief factor in fixing the closing balance of the year to !hich the
3tatement relates?=iii> the second 3tatement furnishes material on !hich Heads of Departments
t b th i d d f dditi l t d l th i d
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cause definite loss to 4overnment# The estimates should+ therefore+ be
framed !ith the utmost care#
$'#&# The 3tatements of 1xcesses and 3urrenders are+ as already stated+intended solely for the purpose of fixing the revised estimates of expenditure of the
financial year to !hich they relate and for indicating !hat the surrenders or excesses are
liely to be over the sanctioned grants# They are not intended to be a means of maing
provision for additional funds the need for !hich may arise subsequent to the framing of
the budget estimates# The correct procedure !hich the Heads of Departments+ !ho
anticipate expenditure in excess of their grants+ should adopt is explained in (hapter $&#
$'#8# )n the 3tatements of 1xcesses and 3urrenders the information required to be given
is the follo!ing; <
=i> -riginal appropriation#
=ii> Modified grant#
=iii> 7ctual of the first four or eight months of the financial year to !hich the
3tatement relates+ according as it is the first or the second statement#
=iv> 7ctuals of the last eight or four months or the financial year previous to
that to !hich the statement relates according as it is the first or the
second statement#
=v> Totals of =iii> and =iv>#
=vi> 7nticipated total expenditure of the year =*evised 1stimate=vii> 3urrenders#
= iii> 1
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=i> the excesses and surrenders proposed in the 3tatement+ and
=ii> the reasons or difference bet!een the anticipated expenditure and the
total of $5 months actuals appearing in column 2 of the statements# V)tems of additional expenditure included in the 3tatement should also be justified
fully+ in the note individually# :hile for!arding the first or the second 3tatement of
1xcesses and 3urrenders+ the Heads of Departments should also revie!+ as a !hole the
grant or the portion of the grant allotted to them and explain briefly the reason for the
excess or the saving that may be anticipated in the grant or the portion of the grant+ as
the case may be#
$'#%# =a> The Finance Department should examine the statements of 1xcesses and
3urrenders submitted by the Heads of Departments in the light of progressive actuals
and any other information in their possession#
=b> The revised estimates based on the first 3tatements of 1xcesses and
3urrenders are primarily meant for the preliminary estimates on !hich the ne!
expenditure for the coming financial year is based# Therefore+ it is not necessary to
inform the Heads Departments of the figures of the revised estimates accepted by the
Finance Department on the basis of the first 3tatements of 1xcess and 3urrenders#
=c> The revised estimates framed on the basis of the second 3tatements of
1xcesses and 3urrenders should be communicated to the Heads of Departments by the
Finance Department# )n the letter of the Finance Department communicating to theHeads of Department the acceptances of revised estimates and sanctioning the
t i ti ithi th t hi h i th ti f th Fi
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$'# $0# -nce the net surrenders have been accepted by Finance Department on
the basis of the second 3tatements of 1xcesses and 3urrenders and communicated by
it to the Heads of Departments concerned they !ill be precluded from either; <=a> maing further surrender for transfer to the sub,head 3urrenders or !ith,
dra!als !ith the grant+ !hich is intended to be exhibited in the
appropriation accounts only? or
=b> using the surrenders accepted by Finance Department !ithout its
previous consent#
Heads of Departments should+ therefore+ sanction all re,appropriations is !ithin
the po!ers delegated to them before they submit their second 3tatements of 1xcesses
and 3urrenders#
$'#$$# 7fter the revised estimates are fixed and intimated by the Finance
Department+ the Head of Department concerned should distribute the revised grant and
communicate the brea,up of the grant to the 7udit -ffice concerned#
$'# $5# )t has been decided by the 7uditor 4eneral that the explanation for
surrenders should be incorporated in the 7ppropriation 7ccounts# )t is+ therefore+
imperative that !hile conveying the amount of surrenders under the head N3urrenders or
!ithdra!als !ithin the grant+ reasons for such surrenders should invariably he furnished
to the 7udit -ffice concerned#
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CHAPTER "1
EXPENDITURE NOT PROVIDED FOR IN THE SCHEDULE
OF AUTHORISED EXPENDITURE
GENERAL
$# $& =a> 1xpenditure+ for !hich no provision exists in 3chedule of 7uthorised
1xpenditure for that year should rarely+ if ever+ be incurred# The 3chedule of 7uthorised
1xpenditure for a financial year provides for all items of expenditure for that year as for
as they could be foreseen and !ithin the limit of funds available# Proposals for incurringexpenditure in the course of a financial year+ provided for in the 3chedule of 7uthorised
1xpenditure for that year are+ therefore+ not justified in ordinary circumstances and
should not be made unless there are very special reasons# Jn,avoidable and un,
foreseen circumstances may sometimes arise in the course of a financial year maing it
necessary to incur additional expenditure such additional expenditure may be of the
follo!ing types;,
)# 7dditional expenditure on purposes sanctioned by the competent
authority and provided for in the 3chedule of 7uthorised 1xpenditure for
that year as;,
=i> charged expenditure+ or
=ii> other than charged expenditure#
))# 1xpenditure on purposes not provided for in the 3chedule of 7uthorised
1xpenditure for that year#
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appropriation a toen grant should be obtained by means of a supplementary grant !ith
the prior approval of the Finance Department# )n case !here only a part of the
expenditure can be met by re,appropriation as above+ the balance should be provided bymeans of a supplementary grant !ith the prior approval of the Finance Department# )f
savings are not at all available for re,appropriation or if re,appropriation is not
permissible under paras $ to $&#&+ the expenditure should be provided by obtaining
supplementary grant as in sub,para =B>#
=d> )n cases !here additional expenditure is necessitated in a 4rant by a
change in the accounts classification+ such additional expenditure should be provided
and met as in paras =b> and =c> according to the nature of such expenditure#
RE%APPROPRIATIONS
$# *e,appropriation means the transfer of savings in the provision of
expenditure made for a particular unit of appropriation to meet excess expenditure
anticipated under another such unit# The follo!ing principles govern the re,appropriation
operations; ,
=a> 9o re,appropriation should be made from one 4rant to another#
=b> 9o re,appropriation should be made from the funds allocated for
particular financial year after the expiry of that financial year#
=c> *e,appropriation should not be made bet!een funds authori"ed for
expenditure charged upon the Provincial (onsolidated Fund and otherexpenditure#
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=f> 9o re,appropriation should be made to meet expenditure for a purpose
the allotment for !hich !as specifically reduced or refused by the
Provincial 7ssembly#$# =a> Finance Department has full po!ers to re,appropriation subject to the
restrictions subject to the restrictions mentioned in para $#
=b> The 7dministrative Department and -fficers in (ategory ) mentioned
in the First 3chedule to the :est Paistan Delegation of Po!ers under the Financial
*ules and the Po!er of re,appropriation *ule+ $%85 can sanction re,appropriation of
funds subject to the follo!ing conditions as !ell as those mentioned in para $ ,
=i> *e,appropriation should not involve undertaing of recurring liability#
=ii> *e,appropriation should not be made out of lump sum provision#
=iii> 9o authority subordinate to the one+ !hich reduced an allocation+ should
increase such reduced allocation by means of re,appropriation#
=iv> 9o re,appropriation should be made to or from the primary unit of
appropriation NBasic Pay of -fficers and NBasic Pay of other staff#
=v> *e,appropriation should not be made from and to the provision for secret
service expenditure#
=vi> *e,appropriation should not be made from and to the provision for secret
service expenditure#
=vii> *e,appropriation should not be made so as to convert the provisionspecifically made for expenditure in foreign exchange into expenditure in
l l
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=c> no re,appropriation should be made from the allotment for a ne! original
major !or to any other !or or item or vice versa? #and
=d> re,appropriation can be made from an original major !ors in progressonly to a !or or !ors of the same category#
=xi> )n the case of development scheme <
=a> re,appropriation should not be made except for approved schemes+ and
=b> the approved cost of the scheme should not be exceeded by re,
appropriation#
$&#'# =a> The first and second statement of 1xcesses and 3urrenders provide
opportunities for a general revie! of adequacy of provisions under the various
minorAsub,heads# -rdinarily it is too early to mae re,appropriation in the first half of the
financial year# Jnless there is an urgent need for re,appropriation# )t is convenient and
desirable to deal !ith the re,appropriation required late# )n the financial year after the
3econd 3tatement of 1xcess and surrenders are finali"ed#
=b> :hen need for additional appropriation arises in the first half of the
financial year+ an application for such additional appropriation should be prepared in
Form B#M# 6' if department concerned is )rrigation+ Buildings+ High!ays+ Public Health
1ngineering and Housing and Physical Planning and in Form B#M#+ 66 if the Department
concerned is other than these Departments indicating there in the particular primary unit
of appropriation and the secondary unit !here prescribed+ the provision for !hich hasbeen+ or is liely to be+ exceeded# )f he amount of original appropriations as modified by
t t th it h i l 5 f f B M i 66 i l d dditi l
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=iii> 7dministrative Department of it is not Head of Department in respect of
the Head concerned#
=iv> Finance Department#)f at any paint in the chain an officer is competent to sanction re,appropriation+ he
should do so in accordance !ith the po!ers d legated to him# 3imilarly if at any point in
the chain an officer considers that the application should be modified or rejected+ ho
should modify or reject it#
=c> :hen an authority other than the concerned 7dministrative Department and
the Finance Department sanctions an addition appropriation by re,appropriation+ he
should for!ard the application in original as sanctioned by him to the 7ccountant
4eneral and at the same time inform by a letter of (ontrolling and the Disbursing -fficer
of the re,appropriation sanctioned by him# The letter should be endorsed to the
7dministrative Department and the Finance Department for information#
=d> :hen the application for additional appropriation sanctioned by the
7dministrative Department or the Finance Department+ it !ill be returned+ in original to
the Head of Department !ho shall for!ard it to 7ccountant,4eneral and at the same
time inform the concerned (ontrolling and the Disbursing -fficer of the re,appropriation
sanctioned# )f the authority sanctioning re,appropriation is the 7dministrative
Department+ a copy of the order should be communicated also to the Finance
Department# 3imilarly+ !hen the Finance Department sanctions re,appropriation thatDepartment should send a copy of the order to the concert 7dministrative Department
l
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=c> 7fter the revised estimates are fixed by tuft Finance Department on the
basis of the 3econd 3tatements of 1xcesses 3urrenders and the competent authorities
mae the consequent re,appropriations the net surrenders under each 4rant are taento the sub,head 3urrenders or :ithdra!als !ithin the 4rant# )f+ subsequently+ it is
discovered that more excesses are liely to occur for !hich additional funds can be
found by re,appropriation+ formal application for the same may be submitted to me
Finance Department# 3uch applications should be made only !hen it is absolutely not
possible to avoid the excess# They should not ordinarily be sent to the Finance
Department after the $&th of .une#
=d> -rders sanctioning re,appropriations as a result of the revised estimates
fixed by the Finance Department on the basis of the 3econd 3tatements of 1xcesses
and 3urrenders should be communicated in the form of a letter in the follo!ing form?,
F-r3R'a0-8 -40a:28&0
T-R'a0-80 -4
'7,'00
Major Head+ MinorHead+ sub,Head+ ifany+ Primary Jnit+3econdary Jnit+!here definitely
Prescribed#
Major Head+ MinorHead+ 3ub,Head+ ifany+ Primary Jnit+
3econdary Jnit+ :heredefinitely prescribed#
7mount *s# 7mount *s#
The authorities to !hich the orders sanctioning re,appropriations should be
communicated are the follo!ing; ,
:hen the sanctioning authority )s theFinance Department
To the 7ccountant,4eneral or the Director4eneral 7udit and 7ccounts =:ors> as
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!hich the excesses !ill be met from 3upplementary Demand or by means of re,
appropriation# This statement should be prepared in form B# M# 56 and transmitted to the
7ccountant 4eneral or the Director+ 7udit and 7ccounts =:ors>+ as the case may be+through Finance Department# This !ill serve as re,appropriation order and no separate
letter as contemplated in sub,para =d> above !ill be necessary#
SUPPLEMENTARY GRANTS
$# Proposals for supplementary grants are objectionable in principle and free
resort to them indicates+ on the one hand+ bad estimating or improvident administration
and+ on the other hand+ impairs the proper management of the provincial finances# )t is
obvious that an equitable and !ell,considered distribution of the funds available for
expenditure in any particular financial year can only be made at the time !hen the
requirements of the Provincial 4overnment are comprehensively considered+ that is+ at
the time of preparation of the 7nnual Budget# Further+ the Provincial 7ssembly has a
right to expect that+ except for sudden+ un,expected and urgent demands+ the amount
authori"ed+ to toe expended from the Provincial (onsolidated Fund under the authority
of the 3chedule of 7uthorised 1xpenditure authenticated by the (hief Minister follo!ing
consideration of the 7nnual Budget 3tatement by the Provincial 7ssembly+ should
eventually be reali"ed# 7ny increase in receipts in the post budget period should not in
itself justify supplementary grant# The justification for applying for supplementary grant
should rest only upon circumstances+ !hich are exceptional#$# )f the Head of Department feels that there is need for additional grant and
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above is not possible+ proposal should be submitted for supplementary
grant# )n such proposals it should be sho!n#
=i> !hy the need for increased provision could not foreseen at the time !henthe original estimates !ere framed?
=ii> that+ in the absence of such additional provision+ serious in convenience
or serious loss or damage !ill be caused to the public service? and#
=iii> !hy the founds required for the additional expenditure cannot be found by
any legitimate postponement of expenditure for !hich provision already
exists#
=b> There is a fundamental objection to admitting proposals for such
additional expenditure in the post budget period for these having been
made in the course of final year and not at the time of the preparation of
the annual Budget+ have necessarily to be dealt !ith singly and not in
relation to other similar proposals+ ft is only !hen all such proposals are
considered together that it is possible to form an adequate idea of their
relative urgency and to effect a fair+ equitable and proper distribution of
the funds available if such procedure is not follo!ed+ as single item may
be accepted+ !hich if it had been considered together !ith all the other
similar proposals !ould have been rejected+ because it !ould have been
clear that its inclusion involved the exclusion of other more desirable item#)t is+ ho!ever+ possible that there may be occasions !hen it may be
t id f h dditi l dit i th t
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real imperative necessary or to the earning or safeguarding of receipts# )f the need for
incurring such additional expenditure is agreed to+ action should be taen as in the case
of =i>#$&#/# 7dditional expenditure on purposes not contemplate in the 3chedule of
7uthorised 1xpenditure cannot be met entirely by,appropriation of savings !ithin the
grant# )f sufficient saving are available to meet such expenditure+ a toen amount should
obtained for the purpose by obtaining supplementary grant and the additional
expenditure then met by re,appropriation# Toen grant should be taen at their face
value and the amounts+ ho!ever small should be added to the provision under the
concerned head# The re,appropriation to be made should+ therefore+ be the total sum
required for the additional expenditure less the amount of the toen grant#
$&#%# Jnder 7rticle $5' of the (onstitution+ it in respect any financial year it is
found that the amount authori"ed to be expended for a particular service for the current
financial year is in,sufficient+ or that a need has arisen for expenditure upon some ne!
service not included in the 7nnual Budget 3tatement for that year the Provincial
4overnment shall have po!er to authori"e expenditure from the Provincial (onsolidated
Fund+ !hether the expenditure is charged by the (onstitution upon that Fund or not+ and
shall cause to be laid before the Provincial 7ssembly a 3upplementary Budget before
the Provincial 7ssembly a 3upplementary Budget 3tatement setting out the amount of
that expenditure#Therefore+ it is advisable that unless the Head of Department is certain before
th ti f th t t t f d d th t f d ill t b
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grant for !ors is sent to the Finance Department+ the Department concerned should
say ho! much of the proposed !ors+ if started as soon as the additional expenditure
required is authori"ed+ can be completed and paid for !ithin the financial year# The 7dministrative Department should examine the proposals received by them and for!ard
them !ith their recommendations to the Finance Department# :ith the application+ the
7dministrative Department concerned should for!ard a memorandum explaining fully
the justification for the supplementary grant# The memorandum should be on the lines of
a note and should be self,contained#
$&#$$# 7pplications for supplementary grant should be consolidated by the
Finance Department in the form of a statement+ no!n as the 3upplementary Budget
3tatement# The 3upplementary Budget 3tatement should be in the same form as the
7nnual Budget 3tatement and should distinguish expenditure on revenue account from
expenditure other than that on revenue account and should sho! separately<
=i> the sums required to meet expenditure charged upon the Provincial
(onsolidated Fund? and
=ii> the sums required to meet other expenditure# The statement should be
supported by schedule in forms B#M# 6& or 68 should contain
memorandum+ !hich should be on the lines of a note and should be self,
contained#
$&#$5# Before the 3upplementary Budget 3tatement is laid before the Provincial 7ssembly+ it should be considered and approved by the (abinet# For this purpose+ the
Fi D t t h ld t h ti f th ( bi t fi d t th
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=b> the sums granted+ or deemed to have been granted by the Provincial
7ssembly#
The 3upplementary 3chedule of 7uthorised 1xpenditure should then be laidbefore the Provincial 7ssembly for information+
$&#$&# 7fter the 3upplementary 3chedule of authori"ed expenditure is
authenticated by the (hief Minister+ Finance Department should send a copy thereof to
the 7ccountant 4eneralADirector 4eneral+ 7udit and 7ccounts =:ors> for his
information and communicate to the Heads of Departments concerned the sums
specified in the 3chedule# Heads of Departments should+ in turn distribute the same
through the (ontrolling -fficers to+ the Disbursing -fficers concerned under intimation to
the 7udit -ffice concerned and the Finance Department+
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CHAPTER "6
APPROPRIATION? FINANCE AND COMMERCIAL ACCOUNTS
$8#$# =a> Jnder 7rticle $2$ of the (onstitution and paragraphs % ='> and $$ of thePaistan =7udit and 7ccounts> -rder+ $%26 the 7uditor 4eneral of Paistan is required to
submit to the 4overnor the accounts of the province relating to each financial year
along!ith his report thereon# These accounts together !ith the reports are called; ,
=i> the 7ppropriation 7ccounts#
=ii> the Finance 7ccounts#
=iii> the 7udit *eport#
=iv> the (ommercial 7ccounts and the 7udit *eport thereon#
=b> These 7ccounts and the 7udit *eports arc prepared by the 7ccountant
4eneral+ Punjab in such form as the 7uditor 4eneral of Paistan may prescribe from
time to time and sent to the Finance Department on such date as may be determined
!ith the concurrence of the Provincial 4overnment#
$8#5# Jnder 7rticle $2$ of the (onstitution these 7ccounts and 7udit reports
should be laid before the Provincial 7ssembly# Before More they are so laid before the
Provincial 7ssembly+ they should be submitted by the Finance Department to the
4overnor under *ule $5 =$> read !ith item 8 of Part =7> of 3chedule ))) of the Punjab
4overnment *ules of Business# :hile submitting these 7ccounts and 7udit *eports to
the 4overnor his approval should be sought; <=i> for laying the 7ccounts and 7udit *eports before the provincial 7ssembly+
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7s required by 7rticle $2$ of the (onstitution of the )slamic *epublic of Paistan+
) lay on the table the 7ppropriation 7ccounts+ the Finance 7ccounts and the (ommercial
7ccounts of the Province for the year######## and the connected 7udit *eport
$8#6 The Finance 7ccounts and *eport thereon deal !ith the 7ccounts of the
Province as a !hole including transactions relating to debt+ deposits+ sining funds+
advances suspense accounts and remittance business and general financial matters
that not strictly fall !ithin the functions of the Public 7ccounts (ommittee as laid do!n in
rule $& of the rules of Procedure of the Provincial 7ssembly of the Punjab !hich have
been reproducer Part )) of 7ppendix 7# This document though laid before provincial
7ssembly is not referred to the public 7ccounts (ommittee# 7fter it is laid before the
Provincial 7ssembly+ the Financial Department should examine it and tae action
!herever it is called for and report the action taen to 7ccountant,4eneral+ Punjab#
$8#' The 7ppropriation 7ccounts and the *eport the consist of the 7ppropriation
7ccounts proper and the 7udit *eport thereon# The 7udit *eport gives the general vie!
of the results of audit and dra!s attention to important matters+ if any+ out standing from
the previous *eports# The 7ppropriation 7ccounts proper consist of; ,
=a> a grand summary giving a general vie! of the total expenditure under
each 4rantA7ppropriation compared !ith the total 4rantA7ppropriation
sanctioned there under ?
=b> audited accounts of all the expenditure of the !hether 7uthorised or
(harged in the form 3eparate appropriation account for each
4 tA7 i ti ith i t t b ti hi h id d
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Manufacturing and Profit and Loss 7ccounts and Balance 3heets and the observations
of the audit thereon#
$8#8# *eferences from the 7udit -ffice concerned relating to the 7ppropriation
7ccounts and the 7udit *eport thereon should be dealt !ith as promptly as possible as
those 7ccounts and the 7udit *eport have to be prepare by a prescribed date#
1xplanations of the causes of variation bet!een the appropriations and the actual
expenditure furnished by the Head of Departments concerned to the 7udit -ffice
concerned form one of the most important features of the 7ppropriation 7ccounts and
delay in giving the explanations !ill cause a corresponding delay in the preparation of
the said 7ccounts# The Head of Departments should examine the figures appearing in
the accounts relating tot their Departments soon after the close of the financial year and
mae references to the subordinate authorities in cases !here reasons for variation are
to obtained from them so that the necessary explanations could be furnished
immediately on receipt of references from the 7udit -ffice concerned# )t is possible that
in certain cases the accounts of Heads of Departments may differ from the figures
furnished by the 7udit -ffice for the purposes of explanation# )n case !here there may
be appreciable discrepancies# Head of Departments should furnish immediately to the
7udit -ffice concerned to explanation of variations on the basis of the figures in their
accounts and tae up !ith him simultaneously the question of discrepancies# -n the
settlement of differences revised explanations should be furnished by the Heads of
Departments+ if necessary# The explanations should in no case be !ith held pending the
ttl t f di i
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re,appropriation and re,appropriations proved un,necessary or inadequate should be
avoided# )t is the example+ no adequate explanation of a saving under purchase of
stores to state that fe!er stores !ere purchased or delay accrued in procuring
stores# The reasons for the smaller purchase or delay in procuring stores should be
given# 3imilarly if any excess occurs under traveling allo!ance it should be explained
!hy the additional traveling allo!ance !as necessary? and !hy it could not have been
foreseen and provision made to ever its cost# )n regard to surrenders+ Heads of
Departments should note that !here they give a reasonable explanation to the 7udit
-ffice concerned regarding surrenders accepted by the Finance Department for in
corporation in the 7ppropriation 7ccounts the Public 7ccounts (ommittee !ill not
normally as for a further explanation# -n the other hand if a Head of Department has
not been sho! a surrender and his expenditure is less than its appropriation to a
considerable extent the Public 7ccounts (ommittee !ill invariably call for a detailed
explanation of the lac of budgeting control#
$8#/# 9o explanations !ill ordinarily be necessary in the Follo!ing cases
=i> Modifications of grants or appropriations;,
=$> 7ny cases !here the modification =i#e#+ addition or deduction from+ the
original provision+> is less than *s# &00#
=5> )f the modification is for *s# &00 or more+ but is less than $& percent of
the original provision#
=ii> Sa:28&0@ %
=$> l ll h th i i l th * $00
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7mount *s# Percentage of the final 7ppropriation#
&00 &
$+000 5
-ver, $+000 $
=b> The limits mentioned in sub,para =a> do not prevent important
matters of form being mentioned# @ariations !hich involve some
material irregularity should be brought to notice in the
7ppropriation 7ccounts even though judged by the above
standard+ they may not require an explanation#
$8#%# =a> The Finance Department should furnish to 7udit -ffice (oncerned
the follo!ing information in respect of each financial year ;,
=i> 7mount granted and deemed to have been granted by the
Provincial 7ssembly and included in the schedule of 7uthori"ed
1xpenditure relating to the 7nnual Budget 3tatement of that year#
=ii> (ases in !hich reductions !ere made by the Provincial 7ssembly
in Demands 4rants#
=iii> Provincial for meeting expenditure charged upon Provincial
consolidated fund and included schedule of 7uthori"ed
1xpenditure relating to the 7nnual Budget 3tatement of the year#
=iv> 9umber of 3chedules of 7uthori"ed 1xpenditure relating to
3upplementary Budget 3tatement of the financial year in question
th ti t d b th (hi f Mi i t th t t l t th i d
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=viii> Measures adopted to increase revenue or to effect reduction in
expenditure during the financial year under report and
subsequently#
=ix> 7ny general measures of importance taen during the financial
year under report !ith a vie! to remedying financial irregularities#
=x> *esolution or other motion+ if any+ passed by the Provincial
7ssembly expressing direct disapproval of expenditure on a
specified purpose#
=b> The Finance Department should send all communications
indicated above to the 7udit -ffice concerned !ho !ill then be
responsible for noting in the audit report on appropriation recounts
any case in !hich expenditure has been incurred by an officer in
defiance any expression of opinion by the Provincial 7ssembly
!hich the Finance Department has communicated to him#
$8#$0# )t is difficult to circumscribe by any definition the meaning of the term
financial irregularity but vast majority of financial irregularities fall under one or other of
the follo!ing headings; ,
=i> 7ny expenditure incurred !ithout sufficient or proper sanction#
=ii> 7ny expenditure incurred !ithout sufficient provision#
=iii> 7ny re,appropriation made in defiance of the principles laid do!n
in (hapter $&#
=i > 7 dit d i fi i l t id d
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=viii> Dra!ing money from treasuries+ !hich is not required for
immediate disbursement#
=ix> 7bandonment of revenue !ithout proper sanction+ e#g# sale of
public property belo! maret rates or reduction of dues payable
under a licence or lease+ !ith,out the sanction of the authority
competent to sell public property belo! the maret value or
reduce the rates under a lease or licence#
=x> 7ny large claim against another 4overnment+ local or autonomous
body or other outside agency+ !hich has been outstanding for an
unduly long time#
=xi> 7ny irregularity connected !ith a contract such as; ,
=a> Placing of a contract !ithout obtaining competitive tenders in an
open and public manner?
=b> 7cceptance+ !ithout adequate reasons+ of a tender other than the
lo!est?
=c> )nadequate scrutiny of tendered rates before acceptance?
=d> Jnsuitability of form of contract?
=e> )nadequate scrutiny of tendered rates before accepted !ith a
contract including the obtaining of sanction to the expenditure
before permitting the contractor to start !or#
=f> Deviation from the terms of contract in favour of the contractor?
= > -th i i t f diti f t t h th
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=d> Payments necessitated by failure to enforce the terms of a
contract?
=e> irrecoverable balances of advance payments made on account of
services+ etc#+ !ith !hich !ere ultimately not rendered#
=xiv> 7ny un,economical or apparently !asteful expenditure due to; ,
=a> The inception of !ors !ithout adequate investigation of their
utility or feasibility?
=b> The execution of !ors by a 4overnment agency+ !hich lacs the
ability or the facilities to execute them properly?
=c> The fixation of the rents of residential buildings and
=d> -ther similar causes#
=xvi> 7ny irregularity connected !ith a grant,in,aid+ such as neglect; ,
=a> By the sanctioning authority of conditions precedent to the grant?
or
=b> By the grantee of the conditions expressed or implied attached to
the grant by the sanctioning authority#
=xvi> 7ny instance of the absence of administrative regulation and procedure
sufficient to secure a proper and effective chec upon monetary transactions#
$8#$$# )t is the duty of the 7udit -ffice concerned to bring to the notice of the
Finance Department any case in !hich he considers that expenditure is being incurred
!ithout sufficient or proper sanction# -n receipt of such a report+ the Finance
D t t h ld i th th it d t bt i th i d ti t th
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7dministrative Department concerned and should mae a report
thereof to the Finance Department simultaneously# )f it is
proposed to include any case in the appropriation accounts or the
report thereon+ it should specifically be mentioned by 7udit -ffice
concerned> that it has been registered provisionally for comment
in the next report#
=b> -n receiving a report of a# financial irregularity+ 7dministrative
Department should deal !ith it promptly# )t should obtain
explanation of the officer concerned and after completing its
enquiry should record its finding and tae such action as may be
considered necessary# This may include disciplinary action
against the officer or officers+ issue of general instructions
designed to prevent misunderstanding or misconduct such
matters in future or the amendment of existing rules# 7 copy of the
7dministrative DepartmentCs fin and a full statement of the action
taen should be for!arded to the 7udit -ffice concerned for his
information# )f the 7udit -ffice concerned+ in any case+ considers
that the action taen is inadequate or has further comments to
mae+ he should communicate his vie!s to the 7dministrative
Department and Finance Department giving reasons for his
opinion#
$8 $' D ft h l ti t h f th th fi i l i l iti
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$8#$&# The 7udit -ffice is at liberty to record either in the 7ppropriation 7ccounts
or in his 7udit report thereon any of financial irregularities !ith any comments he thins
fit to mae on them but he should as far as possible restrict his references individual
matters to cases of real importance only# :here a Department either through the
intervention of the 7udit office concerned or other!ise has to the reasonable satisfaction
7udit -ffice concerned rectified an irregularity? such should not ordinarily appear inC the
7ppropriation 7ccounts at all# )t is therefore+ to the advantage of the department to
expedite the disposal of audit enquiries# The same principle applies to expedite the
disposal of audit enquiries# The same principle applies to cases of financial irregularities
referred to the Finance Department# )n such cases the 7udit -ffice concerned having
given expression to his vie!s should not question the action+ !hich the Finance
Department may tae+ and should ordinarily omit such cases from the 7ppropriation
7ccounts unless the action taen is; ,
=i> )llegal? that is to say+ contrary to la!+ to rules having the force of
la! or to an authoritative formula of constitutional or financial
principle or to a valid condition or restriction imposed by the
Provincial 7ssembly;
=ii> 1vidently malafide in the judgment of the 7uditor 4eneral isolated
cases of suspected malafides !ould not ordinarily fall !ithin this
condition? and
=iii> (ontrary to the vital interest of Paistan and in circumstances
h th tt i ti i th j d t f th 7 dit
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$8#$2 The audited accounts of the 4overnment commercial under taings
along!ith the revie! thereon are included in the (ommercial 7ccounts# The Heads of
such under taings prepare each year revie!s on the financial !oring of the concerns
for !hich they are responsible+ and submit the by the $0th -ctober+ each year direct to
He Director+ (ommercial 7udit for incorporation in the (ommercial 7ccounts#
$8#$/# The (ommittee on Public 7ccounts is a (ommittee Vof the Provincial
7ssembly constituted in the manner laid do!n a rule $&0 of *ules of Procedure of the
Provincial 7ssembly of Punjab# )ts functions are given in *ule $&$ of the said *ules# )ts
business is conducted in the manner specified in those *ules#
$8#$% =a> 7fter 7ppropriation 7ccounts+ the Finance 7ccounts and the
(ommercial 7ccounts !ith the connected 7udit *eports have been referred by the
Provincial 7ssemble to the (ommittee on Public 7ccounts for consideration+ and after a
date for the meeting of the (ommittee is fixed+ the 3ecretary to the Provincial 7ssembly
should arrange to send to the members the agenda ) connected papers+ !hich should
generally consist of the follo!ing documents;
=i> 7ppropriation 7ccounts arid (ommercial 7ccounts I the 7udit
*eports thereon?
=ii> *evie! of the 7uditor 4eneral on the 7ppropriation (ommercial
7ccounts and the 7udit *eports
=iii> Finance 7ccounts#
=iv> *eport of the (ommittee for the previous year?
= > 7 t t t h i th ti t th d ti f
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=iii> That every re,appropriation has been made in accordance !ith
the principles prescribed for the purpose#
=b> )t shall also be the duty of the (ommittee on public 7ccounts;
=i> To examine the statements of 7ccounts sho!ing tV income and
expenditure of 3tate (orporation+ Trading and Manufacturing
3chemes+ concerns and projects together !ith the balance,sheets
and statements of profits and loss accounts !hich the 4overnor
may have required to be prepared or are prepared under the
provisions of the statutory rules regulating the financing of a
particular (orporation+ a trading concern or project+ and the report
of the 7uditor 4eneral+ made to the 4overnor+ thereon?
=ii> To examine the statements of 7ccounts sho!ing the income and
expenditure of autonomous and semi, autonomous bodies the
audit of !hich may be con, ducted by the 7uditor 4eneral of
Paistan under the directions of the 4overnor or under a statute?
and
=iii> To consider the report of the 7uditor 4eneral in cases !here the
4overnor may have required him to conduct the audit of any
receipts or to examine the ac, counts of stores and stocs#
$8#5$ The main function of the Public 7ccounts (ommittee is to see ho! far the
!ishes of the Provincial 7ssembly !ere carried out in the matter of expenditure incurred#
) f i thi d t it h ld l h th dit i d
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deal !ith it adequately and express its opinion thereon and record its findings and
recommendations#
$8#56# =a> 7t its first meeting the (ommittee should mae a preliminary
examination of the 7ppropriation 7ccounts and the 7udit *eport and decide the points
on !hich further information is required# The proceedings of the preliminary meeting
should be for!arded by the 3ecretary of the Provincial 7ssembly to the 7dministrative
3ecretaries and the heads of Departments concerned !ith the request that they should
send to him further notes on the points described by the (ommittee in the form
prescribed from time to time and that the 7dministrative 3ecretary and the Head the of
Department himself should eep in readiness for oral examination by the (ommittee#
(opies of such notes should be sent by them also to Finance Department#
=b> 7t the subsequent meetings+ the (ommittee should examine the
7ppropriation 7ccounts finally in the light of the notes received from the 7dministrative
3ecretaries and the Heads of Departments and may in this connection require at any
meeting the presence of any 7dministrative 3ecretary and Head of Department or any
other 4overnment servant+ !hen subjects !ith !hich he is concerned+ or considered#
:hen any 7dministrative 3ecretary or Head of Department is so required at any
meeting+ he must be personally present at such meeting# )f he is unable to do so for
some strong and valid reasons he should inform the (ommittee !ell in advance
along!ith the reasons for his non,appearance so that arrangements might be made for
consideration of subjects relating to him conveniently# The 3ecretary+ Finance
D t t d th 7 dit -ffi d ff ti i ll i t
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$8#5&# The Finance Department is responsible for seeing that the
recommendations of the (ommittee on Public 7ccounts and of the Provincial 7ssembly
are duly considered and that the orders passed on them are communicated to the 7udit
-ffice concerned# 7 statement sho!ing the action taen each year on such
recommendation should be prepared by the Finance Department and placed before the
(ommittee for consideration and incorporation in its next report#
$8#58# The Finance Department should bring up,to,date the 1pitome of the
reports of the (ommittees on Public 7ccounts at intervals ordinarily of five years#
$8#52# 1xcesses over total final appropriations under the several grants+ !hethercharged or authorised+ as recommended by the (ommittee on Public 7ccounts+ should
be included in a statement of excess expenditure+ !hich should be presented to the
Provincial 7ssembly and dealt !ith in the same !ay as a supplementary statement of
expenditure under 7rticle $5' of the (onstitution#
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PART%II
APPENDIXES
Pages
7# Financial provision relating to budget procedure#
B# List of Demands for 4rants and 7ppropriations#
(# Budget (alendar#
D# List of Major+ Minor and 3ub,heads of 7ccount !ith
(ollectionADisbursing+ (ontrolling -fficers+ *egional
Heads and Head of Department#
1# Directions for regulating the exhibition of recoveries
of expenditure in 4overnment 7ccounts#
)ndex
Par%IIIF-r30
Printed separately
APPENDIX A
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APPENDIX A
1xtracts from; ,
=a> The (onstitution of )slamic *epublic of Paistan#
=b> *ules of Procedure of the Provincial 7ssembly of the Punjab#
=c> *ules of Business of the Punjab 4overnment#
FINANCIAL PROCEDURE#
Pr-:28,2a C-80-29a'9 F.89 a89 P.2, A,,-.80
$$/# =$> 7ll revenues received by the Provincial 4overnment+ all loans
raised by that 4overnment+ and all moneys received by it in repayment of any loan+ shall
form part of a consolidated fund+ to be no!n as the Provincial (onsolidated Fund#
=5> 7ll other moneys; ,
=a> received by or on behalf of the Provincial 4overnment? or
=b> received by or deposited !ith the High (ourt or any other
court established under the authority of the Province;SHALL BE CREDITED TO THE PUBLIC ACCOUNT OF THE PROVINCE#
CUSTODY ETC# OF PROVINCIAL CONSOLIDATED FUND AND PUBLIC
ACCOUNT
$$%# The custody of the Provincial consolidated Fund+ the payment of moneys
into that Fund+ the !ithdra!al of moneys therefrom+ the custody of other moneys
received by or on behalf of the Provincial 4overnment+ their payment into+ and
!ithdra!al from the Public 7ccount of the Province and all matters connected !ith or
=b> th i d t t th dit d t b d
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=b> the sums required to meet other expenditure proposed to be made
from the Provincial consolidated Fund? and shall distinguish
expenditure on revenue account from other expenditure#
EXPENDITURE CHARGED UPON PROVINCIAL CONSOLIDATED FUND
$5$# The flo!ing expenditure shall be expenditure charged upon the Provincial
(onsolidated Funds; ,
=a> The remuneration payable to the 4overnor and other expenditure relating
to his office+ and the remuneration payable to;,
=i> The .udges of the High (ourt? and
=ii> The 3peaer and Deputy 3peaer of the Provincial 7ssembly?
=b> The administrative expenses+ including the remuneration payable to
officers and servants+ of the High (ourt and the 3ecretariat of the Provincial 7ssembly#
=c> 7ll debt charges for !hich the provincial 4overnment is liable+ including
interest+ sining fund charges+ the repayment or amorti"ation of capital+ and other
expenditure in connection !ith the raising of loans+ and the service and redemption of
debt on the security of the Provincial (onsolidated Fund?
=d> 7ny sums required to satisfy any judgment+ decree or a!ard against the
Province by any court or tribunal? and
=e> 7ny other sums declared by the constitution or by act of the Provincial
7ssembly to be so charged#
PROCEDURE RELATING TO ANNUAL BUDGET STATEMENT
=6> 9o demand for a grant shall be made except on the
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=6> 9o demand for a grant shall be made except on the
recommendation of the Provincial 4overnment#
AUTHENTICATION OF SCHEDULE OF AUTHORIZED EXPENDITURE
$56# =$> The (hief Minister shall authenticate by his signature a schedule
specifying; ,
=a> The grants made or deemed to have been made by the provincial
7ssembly under 7rticle $55+ and
=b> The several sums required to meet the expenditure charged upon
the Provincial (onsolidated Fund but not exceeding+ in the case of
any sum+ the sum sho!n in the statement previously laid before
the assembly#
=5> The schedule so authenticated shall be laid before the Provincial
7ssembly+ but shall not be open to discussion or vote thereon#
=6> 3ubject to the constitution+ no expenditure from the Provincial
consolidated fund shall be deemed to be duly authori"ed unless it is specified in the
schedule so authenticated and such schedule is laid before the Provincial 7ssembly as
required by clause =5>#
SUPPLEMENTARY AND EXCESS GRANT
$5'# )f in respect of any financial year it is found; ,
=a> That the amount authori"ed to be expended for a particularservice for the current financial year is in,sufficient+ or that a need has arisen for
advance in respect of the estimated expenditure for a part of any financial year not
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advance in respect of the estimated expenditure for a part of any financial year+ not
exceeding three months+ pending completion of the procedure prescribed of the
schedule of expenditure in accordance !ith the provision of 7rticle $56 in relation to the
expenditure#
PO*ER TO AUTHORIZE EXPENDITURE *HEN ASSEMBLY STANDS
DISSOLVED
$58# 9ot!ithstanding anything contained in the foregoing provisions relating to
financial matters+ at any time !hen the Provincial 7ssembly stands dissolved+ the
Provincial 4overnment may authori"e expenditure form the Provincial consolidated Fund
in respect of the estimated expenditure for a period not exceeding four month in any
financial year+ pending completion of the procedure prescribed in 7rticle $55 for the
voting of grants and the authentication of the schedule of authori"e expenditure in
accordance !ith the provisions of 7rticle $56 in relating to the expenditure#
DISTRIBUTION OF REVENUES BET*EEN THE FEDERATION AND THE
PROVINCES
NATIONAL FINANCED COMMISSION
$80# =$> :ithin six months of the commencing day and thereafter at
intervals not exceeding five years the President shall constitute a 9ational Finance
(ommission consisting of the Minister of finance of the federal 4overnment+ the
ministers of finance of the provincial 4overnment+ and such other persons as may be
appointed by the President after consultation !ith the 4overnors of the Provinces#
=i> Taxes on income including corporation tax but not including
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=i> Taxes on income+ including corporation tax+ but not including
taxes on income consisting of remuneration paid out of the
Federal consolidated Fund?
=ii> Taxes on sales and purchases?
=iii> 1xport duties on cotton+ and such other export duties as may be
specified by the President?
=iv> 3uch duties of excise as may be specified by the President? and
=v> 3uch other taxes as may be specified by the President#
='> 7s soon as may be after receiving the recommendations of the9ational Finance (ommission+ the President shall+ by -rder+ specify+ in accordance !ith
the recommendations of the commission under paragraph =a> of clause =5>+ the share of
the net proceeds of the taxes mentioned in clause =6> !hich is to be allocated to each
Province+ and that share shall be paid to the 4overnment of the Province concerned+
and+ not !ith,standing the Provision o 7rticle 2/ shall not form part of the Federal
(onsolidated Fund#
=&> The recommendations of the 9ational Finance (ommission+
together !ith an explanatory memorandum as to the action taen there+ shall be laid
before both House and Provincial 7ssemblies#
=8> 7t any time before order under claused ='> is made the president
may+ by order+ mae such amendments or modifications in the la! relating to the
distribution of revenues bet!een the Federal 4overnment and the Provincial
4 t h d di t
1xplanation for the purposes of this clause Nnet profit shall be computed
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1xplanation for the purposes of this clause net profit shall be computed
by deducting from the revenues accruing from the bul supply of po!er from the bus,
bars of a hydroelectric station at a rate to be determined by the (ouncil+ of common
interests+ the operating expenses of the station+ !hich shall include any sums payable
as taxes+ duties interest or return on in vestment+ and depreciations and element of
obsolescence+ and over,head+ and provision for reserves#
PRIOR SANCTION OF PRESIDENT REQUIRED TO BILLS AFFECTING
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PRIOR SANCTION OF PRESIDENT REQUIRED TO BILLS AFFECTING
TAXATION IN *HICH PROVINCES ARE INTERESTED
$85 9o Bill or amendment !hich imposes or varies a tax or duty the !hole orpart of the net proceeds !hereof is assigned to any Province+ or !hich varies the
meaning of the expression Nagricultural to income as defined for the purposes of the
enactments relating to income,tax+ or !hich affects the principles on !hich under any of
the foregoing provisions of this (hapter moneys are or may be distributable to
Provinces+ shall be introduced or moved in the 9ational 7ssembly except !ith the
previous sanction of the President#
PROVINCIAL TAXES IN RESPECT OF PROFESSIONS
$86# 7 provincial 7ssembly may impose taxes+ not exceeding such limits as
may from time to time be fixed by 7ct of Parliament+ on persons engaged in professions+
trades+ callings or employments+ and no such 7ct of the 7ssembly shall be regarded as
imposing of tax on income#
MISCELLANEOUS FINANCIAL PROVISIONS
GRANT OUT OF CONSOLIDATED FUND
$8'# The Federal or a Province may mae grants or any purposes+
not!ithstanding that the purpose is not one !ith respect to !hich parliament or+ as the
case may be+ a Provincial 7ssembly may mae la!s#
EXEMPTION OF CERTAIN PUBLIC PROPERTY FROM TAXATION
$8&# =$> The Federal 4overnment shall not+ in respect of its property or
BORRO*ING AND AUDIT
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BORRO*ING AND AUDIT
BORRO*ING BY FEDERAL GOVERNMENT
$88# The executive authority of the Federation extends to borro!ing upon the
security of the Federal consolidated Fund !ith in such limits+ if may from time to time be
fixed by act of Parliament+ and to the giving o guarantees !ithin such limits+ if any+ as
may be so fixed#
BORRO*ING BY PROVINCIAL GOVERNMENT
$82# =$> 3ubject to the provisions of this 7rticle+ the executive authority of a
Province extends to borro!ing upon the security of the Provincial (onsolidated Fund
!ithin such limits+ if any+ as may from time to time be fixed by act of the Provincial
7ssembly+ and to the giving of guarantees !ithin such limits+ if any as may by so fixed#
=5> The Federal 4overnment may+ subject to such conditions+ if any+
as it may thin fit to impose mae loans to or so long as any limits fixed under 7rticle $88
are not exceeded+ give guarantees in respect of loans raised by any Province+ and anysums required for the purpose of maing loans to a Province shall be charged upon the
Federal (onsolidated Fund#
=6> 7 province may not+ !ithout the consent of the Federal
4overnment+ raise any loan if there is still out standing any part of a loan made to the
Province by the Federal 4overnment in respect of !hich guarantee has been given by
the Federal 4overnment? and consent under this clause may be granted subject to such
condition+ if any+ as the Federal 4overnment may thin fit to impose#
=&> The 7uditor 4eneral shall not be removed from office except in
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=&> The 7uditor 4eneral shall not be removed from office except in
the lie manner and on the lie grounds as a judge of the 3upreme (ourt#
=8> 7t any time !hen the office of the 7uditor,4eneral is vacant or the
7uditor,4eneral is absent or is unable to perform the functions of his office due to any
cause+ such other person as the President may direct shall act as 7uditor,4eneral and
perform the functions of that office#
FUNCTIONS AND PO*ER OF AUDITOR%GENERAL
$8%# The 7uditor,4eneral shall+ in relation to; ,
=a> The accounts of the Federation and of Province? and
=b> The accounts of any authority or body established by the
Federation or a Province#
Perform such functions and exercise po!er as a may be determined by or under
7ct f Parliament and until so determined by order of the President#
PO*ER OF AUDITOR ! GENERAL TO GIVE DIRECTION AS TO
ACCOUNTS
$20# The accounts of the Federation and of the Provinces shall be ept in such
form and in accordance !ith such principles and methods as the 7uditor 4eneral may+
!ith the approval of the President+ prescribe#
$2$# The reports of the 7uditor 4eneral relating to the accounts of the
Federation shall be submitted to the President+ !ho shall cause them to be laid beforethe 9ational 7ssembly and the reports of the 7uditor 4eneral relating to the accounts
(B) RULES OF PROCEDURE OF THE PROVINCIAL ASSEMBLY OF THE
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(B) RULES OF PROCEDURE OF THE PROVINCIAL ASSEMBLY OF THE
PUNJAB? "=;
BUDGET$02 =$> The Budget shall be presented to the 7ssembly on such day or
days as the 4overnor may appoint#
=5> The Budget shall not be referred to a standing (ommittee or to a
select committee and no other motion shall be mae !ith reference to it except as
provided in the rules contained in this chapters#
PRESENTATION OF THE BUDGET
$0/# The Budget shall not be presented by the Finance Minister or Minister
acting on his behalf#
BUDGET SPEECH AND INTRODUCTION OF THE FINANCE BILL
$0%# The only proceeding on the day on !hich the Budget is presented shall
be the speech of the Finance Minister or a Minister acting on his behalf#
$$0# The Budget shall be dealt !ith by the 7ssembly in the follo!ing stages; ,
STAGE OF THE BUDGET
=i> Discussion relevant to the Budget as a !hole including discussion
on expenditure charged upon the Provincial (onsolidated Fund#
=ii> Discussion and voting on demands for grants in respect of other
expenditure and the voting of motion for reduction of demands for
grants relating to such expenditure#
or any question of principle involved therein+ but no motion shall be moved at this stage+
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or any question of principle involved therein+ but no motion shall be moved at this stage+
nor shall the Budget it be submitted to the vote of the 7ssembly#
=5> The Finance Minister or a Minister acting on his behalf shall have
a general right of reply at the end of the discussion#
=6> The 3peaer may prescribe a time limit for speeches#
COMPLETION OF STAGES OF THE BUDGET
$$6# -n the last day of the days allotted under rule $$$ for stage =ii> mentioned
in rule $$0 at the time !hen the sitting is to terminate+ the 3peaer shall forth !ith put
every question necessary to dispose of all the outstanding matters in connection !ith the
completion of that stage of the Budget#
NOTICE OF CUT MOTIONS
$$'# )f the notice of a motion for reduction in any grant has not been given t!o
clear days+ before the day in !hich the demand is taen up for consideration+ any
member may object to the moving of the motion and the objection shall prevail unless
the speaer suspends this rules and allo!s the all motions to be made#
CUT MOTION IN RESPECT OF EXPENDITURE
$$&# )f a motion for reduction in respect of any expenditure is adopted by the
7ssembly+ the 3ecretary shall inform the 4overnment in !riting of the act of the
reduction#
CUT MOTION$$8# 7 motion may be moved to reduce the amount of a demand in any of the
=c> NThat the amount of the demand be reduced by *s# $00#00 in order to
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=c> That the amount of the demand be reduced by *s# $00#00 in order to
ventilate a specific grievance !hich is !ithin the sphere of the responsibility of the
4overnment# 3uch a motion shall be no!n+ as NToen cut and the discussion thereon
shall be confined to the particular grievance specified in the motion#
ADMISSIBILITY AND DISCUSSION OF CUT MOTIONS
$$2# =$> The 3peaer shall decide !hether cut motion is or is not
admissible under these rules and may dis,allo! any cut motion !hen+ in his opinion or is
an abuse of the right of moving cut motions or is calculated to abstract or prejudicially
effect the procedure of the House or is in contravention of these rules#=5> :hen notice of several motions relating to same demand are
given+ the motion shall be discussed in the order in !hich the heads to !hich they relate
appear in the Budget#
PROCEDURE FOR DEALING *ITH SUPPLEMENTARY BUDGET
$$/# The procedure for dealing !ith 3upplementary Budget shall+ as far as
possible+ be the same as prescribed for the Budget except that if on a demand for
supplementary 4rant+ Funds to meet appropriation+ a demand for the grant of a toen
sum may be submitted to the vote of the 7ssembly and if the 7ssembly and if the
7ssembly assents to the demand funds may be made available#
Provided that not more than t!o days shall be allotted for general discussion of
the 3upplementary Budget#
PUBLIC ACCOUNTS COMMITTEE
=a> That the moneys sho!n in the accounts as having been disbursed
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= > y g
!ere legally available for and applicable to the service or purpose to
!hich they have been applied or charged?
=b> That the expenditure conforms to the authority !hich governs it?
and
=c> That every re,appropriation has been made in accordance !ith
such rules as may be represcribed by the 4overnment#
=6> 3ubject to the provision of any order+ 7ct or rule referred to in
articles $8% and $20 of the constitution+ it shall also be the duty of committee on publicaccounts;,
=a> To examine the statement of account sho!ing the income and
expenditure of 3tate corporations+ is Trading and Manufacturing 3chemes
concerns and projects together !ith the balance,sheet and statements of
profit and loss accounts !hich the 4overnor may have required to be
prepared or are prepared under the provisions of the statutory rules
regulating the financing of a particular corporation+ a treading concern or
project# 7nd the report of the 7uditor 4eneral+ made to the 4overnor+
thereon?
=b> To examine the statements of 7ccounts sho!ing the income and
expenditure of autonomous and semiautonomous bodies the audit of
!hich may be conducted by the 7uditor 4eneral under the direction of
th 4 d t t t d
(C) RULES OF BUSINESS OF THE PUNJAB GOVERNMENT FINANCE
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(C) U S O US SS O U J GO C
DEPARTMENT
$8# =$> 9o Department shall+ !ithout previous consultation !ith the
finance department+ authori"e any orders+ other than orders in pursuance of any general
or special delegation made by the finance department+ !hich directly or indirectly affect
the finance of the province+ or !hich in particular involve;,
=a> *elinquishment+ remission or assignment of revenue actual or
potential+ or grant of guarantee against it or grant or lease of land or
mineral+ forest or !ater,po!er rights?
=b> 1xpenditure for !hich no provision exists?
=c> 7 change in the number or grading of posts or in terms and
conditions of service of 4overnment servants or their statutory rights and
privileges !hich have financial implications?
=d> Levy of taxes+ duties+ fees or cesses?
=e> Floatation of loans?
=f> *e,appropriations !ithin budget grants?
=g> 7lteration in finance procedure or in the method of compilation of
accounts or of the budget estimates? or
=h> )nterpretation of rules made by the finance department#
=5> 9o amendment or interpretation of such rules of the civil services rules as
have no financial implication shall be made by the finance department !ithout the prior
=a> 3upervision and control of Provincial finance?
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= > p ?
=b> Preparation to Provincial budget?
=c> Preparation of supplementary estimates and demands for
excess grants?
=d> 7ppropriations and re,appropriations? and
=d> :ays and means#
5# Public 7ccounts and public 7ccounts committee
6# The framing of financial rules or guidance of department and supervision
of maintenance of accounts#'# The framing of civil service rules applicable to all 4overnment servants
and interpretation thereof#
&# Floatation and administration of provincial loans#
8# 1xamination and advice on matters affecting directly or indirectly+ the
finance of the Province#
2# =a> 4rants+ contributions+ other allo!ances and honoraria+
contingencies+ recoveries from and payment to 4overnment Department and cases
relating to money matters generally+ such as defalcations+ embe""lements and other
losses;
=b> 1moluments+ pensions and allo!ances? and
=c> Loans and advance to 4overnment servants#
/# 7dministration of public revenue save as other!ise provided#
% 7 t d Li biliti ( itt
APPENDIX B
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APPENDIX B
(REFERRED TO IN PARAGRAPH ">#"")
LIST OF DEMANDS FOR GRANTS AND APPROPRIATIONS
D'3a89 N-# Ma-r 'a90 -4 A,,-.8 28,.9'9 28 ' 9'3a89 -r
a55r-5r2a2-8#
$#
5#
6#
'#
&#
8#
2#
/#
%#
$0
$$#
$5#
$6#
$'#
$&#$8#
-pium
Land *evenue
Provincial 1xcise
3tamps
Forests
*egistration
(harges on account of Motor @ehicles 7cts
-ther Taxes and Duties
)rrigation and Land *eclamation
4eneral 7dministration
7dministration of .ustice
.ails and (onvict settlements
Police
Museums
1ducationHealth 3ervices
D'3a89 N-# Ma-r 'a90 -4 A,,-.8 28,.9'9 28 ' 9'3a89 -r
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a55r-5r2a2-8#
60#
6$#
65#
66#
6'#
##
##
##
##
6&#
68#
62#
6/#6%#
'0#
'$#
'5#
'6#
''#
3ubsidies
Miscellaneous
(ivil Defence
3tate Trading in Food grains and 3ugar
3tate Trading in Medical 3tores and (oal
Permanent Debt =Discharged>
Floating Debt =Discharged>
Payment of loans from the Federal 4overnment
Debt *aised 7broad =Discharged>
Loan to 4overnment 3ervants
Development
)rrigation !ors
7griculture )mprovement)ndustrial Development
To!n Development
*oads and Bridges
4overnment Buildings
Police Projects
Loans to Municipalities+ Port Funds+ etc#
APPENDIX C
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BUDGET CALENDAR
(REFERRED TO IN PARA ? "=)$3T 7ugust; Distribution of Form B#M# $ by the Finance department#
$st 3eptember; Proposals regarding maing of continuing posts permanent !ith
the finance Department#
$st -ctober; Distribution of Form B#M# 5 by the finance department
5&th -ctober; 3ubmission of the .une final 7ccounts by the 7ccountant,
4eneral+ Punjab#
$st 9ovember; Proposal regarding non,development expenditure in respect of
continuing and entirely ne! schemes and continuing development
schemes !ith the finance department#
$st December; Development schemes costing over *upees one (rore to be
submitted to the planning Division by the planning and
development department#
50th December; 3ubmission of programmes by the departmentsAagencies for
inclusion in the annual development programme to the
FinanceAPlanning and Development Department#
5&th December; 3ubmission of supplementary accounts by the 7ccountant,
4eneral+ Punjab#3ubmission on first indication of financial resources by the finance department to
$st February; First 7bstract of *evenue and 1xpenditure prepared by the
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finance department#
$&th February; Finali"ation of the 7nnual Development Programme by the
Provincial Development !oring party and its submission to the
planning Division#
$&th February Discussion of proposals of ne! expenditure in respect of
to $st March respect of non,development items !ith the 7dministrative
department#
50th
February; 3chedules of ne! expenditure in respect of development itemscontinuing as !ell as ne! due !ith the finance department#
$0th March; Final indication of financial resources to be allocated to the
financial 4overnment by the Ministry of finance#
50th March; Finali"ation of the annual development programme by the
provincial 4overnment in consultation !ith the planning Division#
6$st March; 3econd list of excesses and surrenders due !ith the finance
department#
60th 7pril; Final 7bstract of *evenue and 1xpenditure prepared by the
Finance Department#
2th .uly; Budget allocations communicated to the departments concerned
by the finance department#
6$st .uly; Budget allocations communicated to all subordinate offices by the
d t t
APPENDIX ! D
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LIST OF MAJOR? MINOR AND SUB ! HEADS
(EXCLUDING DEPOSITS? ADVANCES AND REMITTANCES SECTIONS)
*ITH
COLLECTING? DISBURSING AND CONTROLLING OFFICER? REGIONAL
HEADS AND HEAD OF DEPARTMENTS
Part ) receipts YYYYYYYYYYYYYYYYYYYYYYYYYYYYYY Pages
Part )) 1xpenditure YYYYYYYYYYYYYYYYYYYYYYYYYY Pages
APPENDIX ! D
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PART ! I
RECEIPT
Major HeadMinor Head/Detailed
HeadsCollecting Officer
ControllingOfficers anddate by whichthe estimatesshould reachthem
RegionalHeadsandthedatebywhich
theestimatesshouldreachthem
Heads ofDepartmentsand the dateby which the
estimatesshould reachthem
Date bywhichtheestimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
OPIUM
0000 TaxRevenue
0200 Indirect Taxes(on Coodities !
Transactions0260 "a#e o$ O%iu0262 Medica# O%iu026& Ot'er
ManaerO%iu)actor*+a'ore
"ecretar* ,xcise! Taxation
--"ecretar*,xcise !
Taxation
1st
.anuar*
L!DR"#"!$"
0100 /irect Taxes (onIncoe andea#t'
0120 Pro%ert* andea#t' Tax0124 +and RevenueOrdinar*
/e%ut*Coissioner
Coissioner 1st
/eceer--
Meer oardo$ Revenue 10t'
/eceer
1st
.anuar*
+and Revenue/eve#o%ent CessMa#ana
0124 + d R
Regional
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
nalHeadsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
0124 +and RevenueOt'ers
/e%ut*Coissi
onerCoissioner1st /eceer
-- -do- -do-
)ines and )or$eituresRent o$ #ands $or asin#e *ear or 'arvestor $or a $ixed nuer o$*ear Trini ra8in dues9a:ou# Te'si#(Co##ection $ees onassined reserve
co##ected t'rou' Te'si#;enc*Rents $ro s'o%s andot'er sites na8u#ui#din and #andsRevenue Ta#anaMutation )eeCo%*in ! ins%ection$ees o$ Pat<ari recordsCo%*in $ees $or t'e%re%aration o$ %roducestateents and 5*ear#* astracts o$ *ie#d;creae ratea'a<a#%ur
Regional
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
nalHeadsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
0251 "%irits and
)erented ProductsMa#t +i:uors/ut* on eeranu$actured inPaistan0251 "%irits !)erented Products)orein +i:uors/ut* on s%iritsanu$actured inPaistan ! c#assed as
$orein s%irit+icence $ees or t'eenera##* sa#e o$$orein #i:uor <'et'eri%orted oranu$actured inPaistan Trans$er $ro 0270sta%s on account o$%erit $ees co##ectedunder %ro'iitionsc'ee
0251 "%irits !$erented %roducts-Medicated <ines !
,xcise !
TaxationO$$icer
/irector ,xcise !
Taxation 1st
/eceer
"ecretar*
,xcise ! Taxation10t' /eceer
0200 Indirect
Taxes (OnCoodities ! Transactions
Regional
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
nalHeadsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
)ines and con$iscations
under t'e ,xcise ;ctsOt'er Recei%ts
0257 Recei%ts $or"ervice rendered
,xciseand TaxationO$$icer
/irector ,xcise ! Taxation1st /eceer
-- -do- -do-
Co##ection o$ %a*ents$or services rendered
025& Ot'ers- -do- -do- -- -do- -do-
Recoveries o$ over%a*ents
"ta%s 0270 "ta% /uties /e%ut*Coissioner
Coissioner1st /eceer --
Meer oardo$ Revenue10t' /eceer
1st
.anuar*
0200 Indirect Taxes (OnCooditiesand Transactions
0271 =on-.udicia#-"a#eo$ "ta%s"ta% duties on i## o$,xc'ane and ot'erCoercia#/ocuents
-do- -do- -- -do- -do-
Recei%t on account o$sta% duties #evied
under su%%#eentar* Tax Ordinance 1&57
-do- -do- -- -do- -do-
"a#e o$ ot'er enera#d d d d
Regional
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
aHeadsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
)ees Rea#i8ed in sta%s
)ines and Pena#tiesMisce##aneous Recei%ts
-do- -do- -- -do- -do-
0272 .udicia#-)ines andPena#ties
-do- -do- -- -do- -do-
)ines and Pena#tiesMisce##aneous Recei%ts
FOR"%&%
1260 Recei%ts $ro,conoic services
1200Recei%ts $roCivi#
;dinistrationand ot'er)unctions
1261 )orest Tier andot'er %roduce reoved$ro t'e )orests *overnent ;encies
TIM,R
)ire<ood and C'arcoa#rus' ood C'i%s !"tu%s
)orestO$$icers
Conservator o$)orests 15t'
=oveer
C'ie$Conser-
vatoro$)orest
"ecretar*)orestr* <i#d#i$e ! )is'eries
/e%tt10t' /eceer
-do-
Regional
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
Headsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
1261 )orest-Tier !
ot'er Produce reoved$ro )orests *consuers on%urc'asers
Tier
)ire<ood ! C'arcoa#rus'<ood C'i%s !"tur%s
ra8in ! )odder rass -do- -do- -do- -do- -do-
9one* 9ers !Medicina# P#ants
P#antin "tu%s "eedMa8ari Pa# rassot'er t'an $odder etc
Ot'er Minor Produce
1261 )orest-/ri$t !<ai$ <ood !Con$iscated )orestProduce
1261 )orest-.a##o Rosin)actor* "a#e o$ Rosin"a#e o$ Tur%entine "a#e
o$ "tores Ot'erRecei%ts
Manaer .a##oRosin
)actor*
-- -do- -do- -do-
1261 )orest-Ot'ers-
Regional
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
Headsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
0123 Tax on Trans$er
o$ Pro%ert* )ees $orreisterin docuents
Reistrar
(/e%ut*Coissi
oner
Ins%ector enera#o$ Reistration1st /eceer
-- Meer oardo$ Revenue10t' /eceer
-do-
0123 Tax on Trans$ero$ Pro%ert*-)ees $orco%*in reistereddocuents
-do- -do- -- -do- -do-
0123 Tax on Trans$ero$ Pro%ert*-Ot'ers
-do- -do- -- -do- -do-
012302 /eductRe$unds
-do- -do- -- -do- -do-
R,C,IPT"U=/,R MOTOR@,9IC+," ;CT
200 Indirecttaxes (OnCoodities ! Transactions
02?0 Motor @e'ic#es
02?1 Recei%ts UnderMotor @e'ic#es ;ct
;ssistantA,xcise ! TaxationO$$icer
/irectorA;dditiona# /irector
1st /eceer--
"ecretar*,xcise !
Taxation/e%artent
10t'
/eceer
1st
.anuar*
)ees $or Reistration o$Motor @e'ic#es
Regional
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
Headsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
Incoe and
ea#t'0120 PROP,RT !,;+T9 T;D
0122 Iova#ePro%ert* Tax (UranOrdinar* recei%ts onaccount o$ UranIova#e %ro%ert* Tax
,xcise ! Taxation
O$$icer/irector ,xcise !
Taxation1st /eceer
--
"ecretar*,xcise !
Taxation10t' /eceer
1st
.anuar*
012202 /eductionsE-
Re$unds
,xcise ! Taxation
O$$icer
/irector ,xcise ! Taxation
1st /eceer--
"ecretar*,xcise !
Taxation10t' /eceer
-do-
"'are o$ net %roceedsassined to Munici%a# ! To<n Coittees
0130 i$t Tax-"'are o$net %roceeds assinedto Provinces
)inance/e%art
ent
)inance/e%artent
--"ecretar*)inance
/e%artent-do-
0140 Ca%ita# ain Tax-Ordinar*
,xcise ! Taxation
O$$icer
/irector ,xcise ! Taxation
1st /eceer--
"ecretar*,xcise !
Taxation
10t'
/eceer
-do-
0170 Tax onPro$ession Trades !
-do--do- -- -do- -do-
Regional
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
Headsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
O&H"R &)"%!D D$&("%
02&? ,#ectricit*-
Misce##aneous Recei%ts! )ees
,#ectric
Ins%ector
/istrictMaistra
te
,#ectric Ins%ector1st /eceer
--
"ecretar*Irriation !Po<er
/e%artent10t' /eceer
-do-
0200 Indirect Taxes (On
coodities ! Transaction
Contd
)ees Pa*a#e under t'e,#ectricit* Ru#es
-do- -- -do- -do-
)ees %a*a#e $or t'e
rant o$ certi$icates o$co%etenc* tosu%ervisors ! +icencesto e#ectrica#contractors
,#ectricit* dut* currentrecei%ts (;P/; ot'ert'an (;P/; arrears(;P/;
02&& Ot'ers-,xcise !
Taxation
O$$icer
/irector ,xcise ! Taxation
1st /eceer
--
"ecretar*,xcise !
Taxation10t' /eceer
1st
.anuar*
Padd* 9usin Tax
R i t $ t' #
Regional
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
Headsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
Recover* o$
,x%enditure2162-02 /eductRe$unds
-do- -do-- -do- -do- -do-
DM(!(%&R&(O! OF
*$%&(C"
1200 recei%ts$ro civi#;dinistration! ot'er $unction
1230 +; ! OT9,RR,C,IPT"
1231 .ustice-"a#e
%roceeds o$ un-c#aiedand esc'eated %ro%ert*
/e%ut*
coissions andcourts
concerned
/istrict and
sessions >udesand
coissionerissioner
1st /eceer
--
C'ie$ .ustice9i' CourtMeer oard
o$ Revenue10t' /eceer
1st
.anuar*
1231 .ustice-Courts$ees rea#ised in Cas' -do-
/istrict !"essions .udes
1st /eceer-- -do- -do-
1231 *$%&(C"+'"!"RL F""%,F(!"% -
FORF"(&$R"% )ees $ro trans#ation%re%ared in 9i' Court
Reistrar9i'
Reistrar 9i'Courts
--C'ie$ .ustice9i' Court
'
-do-
RegionalH d
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Major HeadMinor Head/Detailed
HeadsCollecting Officer
Controlling
Officers anddate by whichthe estimatesshould reachthem
Headsandthe
datebywhichtheestimatesshouldreachthem
Heads of
Departmentsand the dateby which theestimatesshould reachthem
Date bywhichthe
estimates shouldreachtheFinanceDepartment
1 2 3 4 5 6 7
.udicia# record roo
recei%ts G /istrictcourts
/e%ut*
Coissioners
Coissioner1st /eceer --
Meer oard
o$ Revenue10t' /eceer
-do-
.udicia# record roorecei%ts- 9i' courts
Reistrar 9i'courts
Reistrar 9i'courts
--C'ie$ .ustice9i' Courts10 /eceer
-do-
.udicia# record roorecei%ts- /istrict and"essions and "a##Causes Courts
/e%ut*Coiss
ioners
/istrict and"essions .ude1st /eceer
-- -do- -do-
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'rant !o
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Regional Headsand thedate bywhichthe
Heads ofDepartments and thedate by
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'rant !o8 (ncluding
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hereunder
g Officerwhich the
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014 "tate !)rontier ReionsBas'ir ;$$airs !;dinistration o$);T; ! Ot'er"%ecia# ;reas
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'rant !o8 (ncluding
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'rant !o8 (ncluding
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g Officerwhich the
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'rant !o8 (ncluding
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'rant !o8 (ncluding
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'rant !o8 (ncluding
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'rant !o8 (ncluding
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241;dinistration
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700 /et"ervicin invisi#e)unds ! rants
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/e%artent
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1 2 3 4 5 6 7
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/e%artentc'ares on accounto$ "tate Tradin in)ood rainstrans$erred to 9eadMisce##aneous
-- -- --
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-- -- - -- --
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-- -- -- -- --
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-- -- -- -- --
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Function(ncluding
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ControllingOfficers andthe date bywhich the
Regional Headsand thedate bywhichthe
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DetailedFunctionhereunder
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,sta#is'entC'ares
-- -- -- -- --
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-- -- -- -- --
ross ,x%enditure,sta#is'ent
APPENDIX E
(R'4'rr'9 - 28 5ara&ra5 6#"<)
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Directions regulating the exhibition of recoveries of expenditure in 4overnment 7ccounts
as issued by the 7uditor, 4eneral of Paistan
The directions in this chapter shall regulate the exhibition of recoveries of
expenditure in 4overnment accounts#
)n these directions the term CrecoveryC means repayment by another 4overnment+
department or an outside body or person of expenditure initially borne by a 4overnment
department and recorded as such in its accounts#
*ecoveries from private persons or bodies+ Paistan 3tates and 4overnments
outside Paistan#
5# *ecoveries from private persons or bodies =including local funds+
Paistan 3tates and 4overnments outside Paistan> should+ as a general rule+ be
treated as revenue and not as deduction from expenditure#
E7,'52-80
=i> :hen a 4overnment undertaes a service merely as an agent of a
private body+ so that the entire cost of the service is recovered from that
body+ the net cost to 4overnment being nil+ the recoveries may be taen
in reduction of expenditure+
RECOVERIES BY ONE GOVERNMENT FROM ANOTHER
6# 7s bet!een t!o or more 4overnments the follo!ing directions shall regulate
the classification of recoveries; ,
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=a> )f the recoveries represent+ debits to another 4overnment of expenditure
!hich !as so debatable from the moment it !as sanctioned+ they should
not be treated as revenue of the 4overnment effecting the recoveries but
as deductions from expenditure#
=b> )n the case of joint establishments+ !here the expenditure id not shared
by t!o or more 4overnment ab,initio but is incurred by one of the
4overnments and partially repaid by the others+ the repayment# )f made
!hile the accounts of the year are still open+ should be treated as
deduction from expenditure#
=c> *ecoveries of the classes falling under =a> and =b>+ if not effected !ithin
the accounts of the year in !hich the expenditure !as incurred+ should be
treated as revenue#E7,'52-8@ %
)n cases !here the recovery is made on the basis of the calendar year
instead of the financial year+ the !hole amount of the recovery may be
treated as reduction of expenditure though a portion of it relates to
expenditure incurred during the pervious financial year#
=d> *ecoveries on account of commuted value of pensions affected from
*1(-@1*)13 BG -91 D1P7*TM19T F*-M 79-TH1*D1P7*TM19T -F TH1 37M1 4-@1*9M19T
'# 7s bet!een different departments of the same 4overnment the
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recoveries should be treated as deduction from the gross expenditure except suchrecoveries as are made by a commercial department+ !hich be treated as receipts of
that department#
9ote# $# The terms Nrecoveries by commercial department for purpose of
this Direction shall apply to recoveries in respect of service rendered to other department
in pursuance of the proper functions for !hich the departments is constitute+ that is to
say in the case of the Posts+ Telegraphs and Telephones Department+ recoveries shall
be treated as receipts only !hen they are made in respect of Postal+ Telegraph or
Telephone service rendered to the other departments# :here+ ho!ever+ a commercial
department acts as an agent of another department for the discharge of functions not
germane to the essential purpose of the department+ the recoveries shall be taen in
reduction of expenditure#
9ote# 5# *ecoveries made from another department if not effected !ithin
the accounts of the year in !hich the expenditure !as incurred+ should be treated as
revenue and not as deduction from expenditure+ unless the letter course is authori"ed by
provision in the budget estimates#
RECEIPTS AND RECOVERIES ON CAPITAL ACCOUNT
&# 9ot!ithstanding anything to the contrary that may be provided by or
INDEXN-'@% This index has been compiled solely for the purpose of reference and no
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expression in it should be considered as in any !ay interpreting the rules#
N7 Para
ACCOUNTS—
Po!er of 7uditor 4eneral of Paistan to give directions
as to 3ee 7ppendix N7# ,,,,,,,,
presentation of Finance and 7ppropriation !ith 7udit
reports to Provincial 7ssembly and the committee on Public $8#$ I $8#$/
3ee N3ub Heads ,,,,,,,,,,,,,
3tructure of 6#6
3ubmission of Provincial by the 7uditor 4eneral of Paistan
to Provincial 4ovt# in the form of Finance and appropriation $8#$ 7ccountant 4eneral# ,,,,,,,,,,,,,,,,, 5#$
7ctuals ,,,, 5#5
7djustment+ )nter 4overnment ,,,,,,,,,
)nstructions for preparation of estimates for ,,,,,,,,,,,,,,,,,, 8#$/
7dministrative 7pproval
Definition of 5 6
Lying ,,,,,, before the Provincial 7ssembly# $0#$$
(haracteristics of ,,,,,, '#$
Major Heads accommodated in ,,, '#2
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Plane of ,,,,,,,, '#5
Preparation of ,,,,,,,, '#'+ '#&+ I '#8
3ectors and 3ub,3ectors of,,,,,,,, '#6
7ppropriation Definition of ,,,,,, 5#2
3econdary unit of ,,,,,,+ 3ee 3econdary unitsE#
3ee DemandsE#
3ee *e,appropriationE#
3ee 3upplementary,,+
Jnit of 3ee,,,unit of appropriationE#
7ppropriation 7ccounts,,,,,,
(ases in !hich no expenditure !ill -rdinarilybe necessary in an,,,,,,, $8#/
(ourse to be adopted by an 7udit -fficer proposing
to observe a financial irregularity in< $8#$6 I $8#$'
Finance irregularities+ as they are understood in reference to,, $8#$0
4eneral Principal 4overning the inclusion of cases of financial
)rregularities in an,,,,,,,, $8 $&
3ee (ommittee on Public 7ccountsE#
7ppropriation 7udit,,,,
7ccountant 4eneralEs Method of conducting against
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an appropriation< $6#$$
7udit,,,,
3ee 7ppropriation 7uditE#
7udit *eports ,,,
3ee 7ppendixE N7
7uthenticated 3chedule ,,,
)tems to be included in and its laying before the
Provincial 7ssembly ,,,,, $0#$$
7uthentication ,,,,,,
-f 3chedule of a authori"ed expenditure 7ppendix 7
under 7rticle $56 =$> of the (onstitution of )slamic *epublicof Paistan # ,,, ,,,
3ee N3chedule of expenditure ,,,
3ee N3upplementary 7ppropriation#
7uthenticated 3chedule ,,,
Definition of ,,,,,, 5#&0
B
by Finance Department of 1xpenditure on ,,,
Permanent 7ctivities ,,,,, 8#$'
(ontinuing Temporary 7ctivities ,,,, 2#6
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9e! 7ctivities /#5 to /#&
1xpenditure not provided for in the procedure
of providing funds ,,,, $&#$
Preparation of ,,,,,,,
,,,,,,,of expenditure on temporary continuing activities ,,,,,,,, 2#/
,,,,,,,of expenditure on ne! activities ,,,,,, /#6
Procedure in Provincial 7ssembly
:ith respect of ,,,, 7rticle $55 of
(onstitution of )slamic *epublic of Paistan ,,,, 7ppendix N7
Budget 1stimates =1xpenditure>
3ee 1stimates#C
CABINET
3ubmission I approval of final abstract by ,,,, $0#8 =bIc>
(alendar;,
The Budget of the Finance Department ,, 7ppendix N(
(apital 7ccount Definition of ,,, 5 $5
)nstructions for preparation of estimates for committee,,,, 8#$& xx=c>R
-n Public 7ccounts+ appointment and functions of *ules
$&0 to $&6 of *ules of procedure of Provincial 7ssembly
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of the Punjab $%26 7ppendix N7
(ommittee on Public 7ccounts<
7udit -ffice (oncerned should be invited
to be present at every meeting of ,,,,,,, $8#$%
7uditor 4eneral of Paistan has a right to
7ttend any meeting of ,,,,, $8#$%
Definition and constitution of ,,,,,,, $8#$/
Duty of Finance Department in respect of
consideration and execution of the recommendations of the ,, $8#5&
Duty of Finance Department to complete the 1pitome
of the reports of ,,,,,,,,, $8#58Function of a in scrutini"ing an
7ppropriation account,, $8#50 I $8#56
List of the documents generally submitted to the
:hen it meets to consider
7ppropriation 7ccounts $8#$%
Preparation of 3tatement of excess
(lasses of expenditure+ !hich are not distributed after#
3ee N3upply#
)tems of expenditure exempted from ,,,,, $$#'
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Method of of the amount after the schedule of
expenditure has been authenticated ,,, $$#6
-f allotment# 3ee N!ors
,,,of allotment by Heads of Department ,,,, $$#8
(ompetent authority Definition of ,,,, 5#$&
(ontingencies
Method of maing provision for ,,,, 8#$& =x>
(ontrolling -fficers
Dates for the submission of estimates to ,,,, 7ppendix ND
List of major+ minor and sub,head of
accounts !ith the for each head ,,,, 7ppendix ND-nus of proving that disbursements could not
have been anticipated lies on ,,,,, 8#$& =iv>
(o,operation ,,,
)nstructions for Preparation of estimates for ,, 8#$& =xvi>
D
DATA
accounts !ith , for each heads#,,,,,,,, 7ppendix ND
3ee N1xpenditure#
Distribution of allotments 3ee N:ors
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E
EPITOME
3ee N(ommittee on Public 7ccounts
1stablishment
Heads of Department to Prepare estimates for ,,,,, 8#$& =v>
1stimates =s> ,,,
Budget 3ee NBudget 1stimates#
(onsolidation of by Heads of Department on receipts
from controlling -fficers and preparation of a Budget note ,,, 8#2
Dates for the submission of to controlling -fficers+
Heads of Departments and the Finance Department,, 7ppendix ND)nstructions for the preparation of of
!ors,in,progress ,,,,,,, 8#$8
4eneral instructions to be observed !hile
framing Budget for expenditure ,,,, 8#$&
-f ordinary expenditure+ principles for
determining the items to be included in ,,,,, 8 $ I 2 5
3ee N7ctuals
3ee N(harged
3ee N*evised
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3pecial instructions !ith regard to particular
Budget of revenue and receipts ,,,,, &#$5 I &#$&
3ubmission of by estimating officer to controlling -fficers ,,, 8#8 =a>
3ubmission of by controlling -fficers of Department to
the Heads of Department# ,,,,,,,,,,, 8#8 =b> =c>
3ubmission of by the Head of Department# ,,,,, 8#/
3ubmission of to the Finance DepartmentA7udit Department# ,,, 8#%
ESTIMATES !E"ISE#
Material form !hich of expenditure are prepared# ,,,,, $'#' =b> =i>
1stimates -fficer Definition of ,,,,,,, 5#5'
1xcess ,,,,,
Procedure to be adopted !hen an,is anticipated ,,,,,,,, $'#&
3ee N(ommittee on Public 7ccounts#
3ee N1xpenditure#
3ee N3tatement of and surrenders
3ee N3upplementary 4rants
Heads+ (ontrolling -fficers and Disbursing -fficers+ for
!atching progress of ,,,,,,,,, $6#$6
Method of !atching the progress of by the
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7udit Department,,,,,, $6#$$
9e! item of to be accompanied by an explanatory
memorandum ,,,,,,,,,,, /#%
9ot provided for in original Budget estimates+
Procedure of providing funds ,,,,,,, $
-ther ,,,,
Procedure to !atch progress of, and
eep it !ithin grant ,,,,,,,,,,,, $6#&
Procedure to be adopted in respect of items of ne!,
proposed to be provided for in estimates /#5 I /#6
Procedure for providing for unavoidable unforeseen)tems of ,,,,,,,,, $&#$ =a> =ii>
*esponsibility of eeping !ithin grant rests !ith
:ith a authority administering grant and not the a
7udit Department ,,,,,,,,,,,, $6#$$ =b>
*esponsibility of a Head of Department to
!atch progress of ,,,,,,, $6 /
3teps to betaen !hen an is being incurrent !ithout sanction,,,,,,, $8#$$
3upply of data to Finance Department to enable it to !atch
progress of , on Loans and 7dvance ,,,,,,,, $6#$5
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1xpenditure N(harged upon the Provincial
(onsolidated Fund ,,,,,,,
Definition of ,,,,,,,,,,,,,, 5#$6
Process of scrutiny+ compiling and presentation of
N@olume of ,,,,, /#6 I /#'
N3chedule of ,,,,,, /#%
1xtraordinary *eceipts 3pecial instructions
!ith regard to framing of estimates of receipts under,,,,,,,, &#$'
3ee NForecast
F
FEDERALTaxation#
3ee NTaxation#
Finance 7ccounts,,,,,
9ature of the contents of and report thereon ,,,,,,,,,,, $8#6
3ee N7ccounts#
Finance Department ,,,,,
3upply of in respect of 1xtraordinary *eceipts by Local
-fficers to board of *evenue and by the Latter to the Finance
Department ,,,,,,,,,,,,, &#$'
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Foreign 1xchange 1xpenditure ,,,,,
(ategories of ,,,,,,,, %#5
1xamination of 1stimates ,,,,,,, %#'
)nstructions I Proforma for preparation of
1stimates of ,,,,,,,,,,, %#&
9ature of ,,,,,,,,, %#$
Preparation of estimates of ,,,,,,, %#6
3ource of ,,,,, %#6 =b>
Forms
)nformation !hich should appear in MB" K BM 8#$&
3upply of to Heads of Department ,,, G
GENERAL ADMINISTRATION? KUTCHERY COMPOUND
CONSERVANCY OF
)nstructions for preparation of estimates for ,,, 8#$& =xv>
4overnment (ommercial undertaing
“H”
$EA#S O% #E&A!TMENTS
Dates prescribed for submission of of estimates to ,,,,,, 7ppendix ND
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List of major and minor Heads and 3ub,Head
of account !ith for each head# 7ppendix ND
3ee N7ppropriation
3ee N1xpenditure#
N*evenue
3ee N3upplementary appropriations#
“I”
INTE!EST----
)nstructions for preparation of estimates for on (apital ,,, 8#$%
3pecial instructions !ith regard to farming of
1stimates of respects under;,,,,,, &#$6
“L”
'(n) !*+*n,* ---
3pecial instructions !ith regard to farming of
estimates of respects under ,,,,, &#$5
)nstructions for preparation of estimates for
to 4overnment services ,,,,,,,,,,,, 8#$2 =d>
Loans and 7dvances ,,,
3 N 4 t i 7id
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3ee N 4rants,in,7id
“M”
MA&S-----
3ee N3urveys
Major Head =3>
Definition of ,,,,,,,,, 5#6$
List of major and minor heads and sub,heads
of account,,,,,,,,, 7ppendix
Definition of ,,,, 5#65
Memorandum
)nstructions for preparation of explanatory of
(ontinuing and 9e! 7ctivities or list of 9e! :ors#,,,,, '#2 I /#/
Memorandum+ Budget
Description of and the method of
its preparation and compilation# ,,,,,,,, $0#$0
Minor Head
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Public 7ccount (ommittee
3ee N(ommittee on Public 7ccounts#
“R”
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“R”RE%APPROPRIATIONS%%%%
7uthorities to !hom the orders sanctioning
should be communicated# ,,,,,,,,, $&#& =d>
(onditions in !hich not permissible ,,,,,, $
Definition of ,,,,,,,, 5#'&
)nstructions for the preparation+ submission+ etc? of
application for ,,,,,,,,,,, $&#' =b>
)nstructions for proposal of after submission of
3econd statement of excess and surrenders# $&#& =c>
)nstructions regarding applications for made during
the second half of the year#,,,,,,,, $&#& =a I d>
Po!er of Finance Department to sanction ,,,,, $ =a>
Po!er of 7dministrative Department and
-fficers in category $ to 3anction,,,,,,,,,,, $ =b>
Procedure to be follo!ed !hen additional
7ppropriation is sanctioned by by various authorities ,, $&#' =c I d>
Preparation and submission of audit ,,,,, 7ppendix N7
3ee N(ommittee on Public 7ccounts#
*eports 7udit
3 N7 t
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3ee N7ccounts
*eturn in regard to progress or revenue
*esponsibility of collecting officers to send to
Head of Department ,,,,,, $5#5
!*+*n,*
Distribution of bet!een the Federation and
Provinces ,,,,,,,, 7ppendix N7
Duty of (ollecting -fficers and Head of Department
to !atch the progress of ,,,,,,,,,,, $5#$
4eneral instructions for preparing estimates of ,,,,,, &#/
Heads of Department to certify the comparison of
returns of progress of prepared by collecting -fficers
!ith Treasury 3tatements# ,,,,,,,,,
$5#$5
Procedure to be observed by various Local -fficers
)n :atching and reporting the progress of ,,,,,,,,, $5#8 to $5#$$
“S”
3aving Probable
Method of exhibiting in estimates the sums representing 8#$& =vi>
3 h d l f 7 th i d 1 dit
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3chedule of 7uthorised 1xpenditure
7uthentication of by (hief Minister and
)tEs a supply to 7udit -fficers ,,,,,,,, $$#5
3chedule of ne! 1xpenditure
)nstructions for preparation of ,,,,,,,,, 2#' I /#/
)tems to be included in ,,,,,,,,,,,, 2#/-bject ,,,,,,,, /#%
3upplementary 3ee N1xpenditure
3chedule of 7uthori"ed 1xpenditure
Definition of YYYY 5#&0
3econdary Jnit
Prescribed by the Finance Department ,, 6#$0
3econdary units of 7ppropriation
Definition of YYYY 5#&$
3peech+ Budget ,,,,,,
3upply of ,,,,,,,,,, $0#$5
3tatement of 1xcesses and 3urrenders
3crutiny of , in Finance Department ,,,,,,,, $'#% =a>
3econd 3ee N*e,appropriations
3ee N1xpenditure#
3tationery and Printing
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3tationery and Printing
Printing at private Presses and Lithography#
)nstructions for preparation of estimates for,,,,,,,,,, 8#$& =xix> =a>
3tationery required form 3tationery -ffice#
)nstructions for preparation of estimates for,,,,,,,,,, 8#$& =xix> =c>
3tores+ 3tationery 3upplied from (entral3ee N3tationary and Printing
3ub,Heads
Definition of,,,,,,,,,,,, 5#&5
3ub,Major Head
Definition of,,,,,,,,,,,, 5#&63upplementary 7ppropriations
7pproval by (abinet of ,,,,,,,,,,,,,,,,, $&#$5
(ases in !hich are required ,,,,,,,,, $
(ommunication to 7udit -ffice I Head of Department# ,,,,,, $&#$&
(ompilation of supplementary Budget statement for by
Finance Department ,,,,,,,,,,,, $& $$
Definition of,,,,,,,,,,,, 5#&'
3upplementary 3chedule of 7uthori"e 1xpenditure
Definition of,,,,,,,,,,,, 5#&0
3upplementary Budget statement
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3upplementary Budget statement
Definition of,,,,,,,,,,,, 5#&&
3ee N3upplementary appropriations+ 3upply
1xpenditure not distributed by Heads of Departments#,,, $$#& =b>
3ee N(ommunications#
3urrenders1xplanation of ,,,,,,,,,,, $'#$5
*estrictions on Heads of Departments in respect of
maing further or utili"ation the existing ones+ after Finance
Department had reported its acceptance of previously reported ,, $'#$0
3ee N3tatement of 1xcesses and ,,,,,,,,N3urrenders and !ithdra!als !ithin the 4rants
-bject of the sub,head ,,,,,N and re,appropriation from it ,,,, $'#% =c>
3urvey maps+ (ost of ,,,,,,,,,,,,
)nstructions for preparation of estimates for,,,,,,,,,,,,, 8#$& =xx> =b>
“T”
Definition of,,,,,,,,,,,, 5#&2
Toen grant
Definition of,,,,,,,,,,,, 5#&/
Jnit
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Jnit
-f 7ppropriation+ 3ee N3econdary
Jnit of 7ppropriation
Definition of,,,,,,,,,,,, 5#''
Detail of,,,,,,,
6#$0
“V”
"OTE
By the assembly on the Budget estimates,,,,,,, 7ppendix N7
N@oted 1xpenditure
Definition of,,,,,,,,,,,, 5#&%
“W”
:hite Paper,,,,,, $0#%
:ors
Definition of,,,,,,,,,,,, 5#80) t ti f ti f li t f / 8
OFFICE OF THE ACCOUNTANT ! GENERAL? PUNJAB? LAHORE
9o# *eorgA$,/A7#4#F#D# MeetingA(DA$/508 Dated; 0%,0%,$%/8
To
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7ll District 7ccounts -fficersin the Punjab#
S.',@ MAINTENANCE OF APPROPRIATION REGISTER
)t has been observed that the appropriation 7udit *egister is not
being maintained in the District 7ccounts -fficers to !atch theflo! of expenditure against the budget grant# The proceduredetailed belo! may be observed strictly; ,NThe controlling officers !hile communicating grants to theD#D#-Es also endorse a copy to District 7ccounts -fficers# 3imilarprocedure !ill apply to subsequent additions and administrationsto grants already communicated# The grants to communicated !illbe noted in a register by each unit of appropriation in form 7#T# $0#
7 separate page or set of pages may be assigned to each grant of
appropriation# Jnder each grant or appropriation the several sub,hold units of appropriation should be detailed sho! 6 against eachthe authori"ed provision and progressive expenditure month bymonth# The accuracy of the figures posted in the above registershould be tested in a separate abstract and register submitted forthe D#7#-# for revie!# Thereafter action should be taen to issue!arning slips to the department !here necessary#
GOVERNMENT OF THE PUNJABFINANCE DEPARTMENT
To 7ll the Deputy (ommissioners+
in the Punjab
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in the Punjab#
9o# )T =FD> 8 =/>A/6
Dated Lahore+ the $/th 3ep+ $%/8
S.',; REPEATED FRAUDS IN THE DISTRICT ACCOUNTSOFFICERS DUE TO NON% MAINTENANCE OFAPPROPRIATION REGISTER#
Oindly refer to the subject noted above#5# 7ccording to the instructions contained in para 6 of the District 7ccounts -fficecirculated by the 7uditor 4eneral of Paistan !ith his letter 9o#60%A*eorgA/,8&+ dated $8,/,/&+ the D7-s are required tomaintain appropriation register# The controlling officer !hilecommunicating the grants to the DD-s are required is to befollo!ed in respect of subsequent additions and alterations to thegrants already communicated# The D7-s !ould allocate separatepages for each grant or appropriation+ !herein the several sub
heads or units should be detailed sho!ing against each theauthori"ed provision and progressive expenditure month bymonth# The accuracy of figures posted in the above registershould be tested in a separate abstract and the register submittedto the D7- for revie!# Thereafter action should be taen to issue!arning slips to the departments+ !here necessary#
6# )t has been noticed by 4ovt; !ith concern that due to non,maintains of thisregister repeated frauds have been committed in the offices of
D#D#-Es !hich could not be detected by the D7-Es because theregister to !atch the progressive expenditure !as not maintained#
'# 7ll the District 7ccounts -fficers in the Punjab Treasury -fficers Lahore !ithreference to 7#4Es circular referred to above for strict compliance# Oindlyacno!ledge receipts of this letter#
INSPECTOR OF TREASURIES
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INSPECTOR OF TREASURIES
N-# BI ! < (;) / 1=GOVERNMENT OF *EST PAKISTAN
FINANCE DEPARTMENTDa'9 La-r'? ' "= F'r.ar "=6>
DEFINITION OF DEVELOPMENT EXPENDITURE
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DEFINITION OF DEVELOPMENT EXPENDITURE:ith reference to this departmentEs circular latter 9o# B) 56 =$> A &/ =@ol# ))>+
dated the $%th -ctober $%&%+ on the subject noted above+ ) am director to for!ard foryour information and guidance a copy of the revised concept of NDevelopment1xpenditure for subsequently approved by the Ministry of Finance+ 4overnment ofPaistan# 7 statement sho!ing the segregation of the list of major and minor heads ofexpenditure of the (entral and Provincial 4overnment into NDevelopmental and Nnon developmental categories is also for!arded;
PLANNING COMMISSION(F20,a A89 M-8'ar S',-r)
THE CONCEPT OF DEVELOPMENT EXPENDITURE FOR THE SECOND PLAN$# The (oncept of a !orable definition of development expenditure should tae
into account the follo!ing basic considerations vis,\,vis the DevelopmentProgramme+ namely;=i> That it should be designed to eep intact+ to enlarge and to improve the
physical resources of the country;=ii> That it should improve the no!ledge+ sill and productivity of the people;
and=iii> That it should encourage efficiency
5# 7ccordingly+ the follo!ing types of expenditure should be treated asdevelopmental;=a> )n respect of 7griculture and )ndustry+ all such items of expenditure !ill be
included as result# )n the replacement or expansion of existing capacity or
in the creation of ne! capacity for instance+ in agriculture+ expenditureon the replacement or expansion of existing capacity or creation of ne!
development during the second plan period# 7ll expenditure on ra!materials+ spares and fuels !ill also be treated as non,developmental#
=b> )n respect of transport+ communication+ )rrigational+ po!er+ baning+)nsurance+ etc+ all such expenditure !ill be included as is required for thereplacement or expansion of existing capacity or for the creation of ne!,
physical capacity This means that gross investment =)ncluding
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physical capacity This means that gross investment =)ncludingdepreciation and replacement> in economic overheads !ill be treated asdevelopment# The expenditure on technological research+ related tospecific plan schemes+ !ill also be regarded as development#
=c> )n respect of social services lie education+ health+ social !elfare andmanpo!er development+ only non,recurring expenditure on the planschemes !ill be treated as development+ only non,recurring expenditureon the plan schemes !ill be treated as developmental# The exceptions to
this general rule !ould be as follo!s;=i> *ecurring expenditure on technical+ )ndustrial andsocial research related to specific plan schemes?
=ii> The entire expenditure on scholarships andstipends =!hether existing or ne! expenditure>#
=iii> *ecurring expenditure on accelerated Malaria(ontrol schemes?
=iv> *ecurring expenditure on account of FamilyPlanning 3chemes?
=v> *ecurring expenditure on community developmentprogramme in the second plan;
=d> )n respect of civil !ors+ gross investment in buildings and roads =exceptthose for Defence purposes> !ill be included in the developmentprogramme such expenditure !ill include building in Federal andProvincial (apitals+ Divisional and District Headquarters+ etc# =excluding
7rmy> as !ell as expenditure on survey+ planning and designing of suchbuilding# 3imilarly+ the non,recurring expenditure on housing and
settlement projects and ancillary+ 3ervices such as !ater supply+se!erage+ rural electrification etc#+ expenditure on surveys and research
expenditure on education staff may be as important as non,recurring expenditure on education buildings and the planningcommission !ill tae into account as !ell as insist on an adequateprovision for the former in the normal expenditure of the educationdepartment irrespective of its exclusion form the concept of NPlan
expenditure
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expenditure #
APPENDIXTO
THE CONCEPT OF DEVELOPMENT EXPENDITURE
)n the light of the revised concept of development expenditure the list of majorand minor heads of expenditure of the central and provincial
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and minor heads of expenditure of the central and provincialbudgets has been segregated in the follo!ing three categories; ,
Ca'&-r A# Major and Minor Heads of account on !hich the entireexpenditure !ill be considered as development#
Ca'&-r B Major and Minor Heads of account on !hich only theexpenditure on specific plan schemes during the second planperiod !ill be considered as developmental#
Ca'&-r C Major and Minor Heads of account on !hich the entire
expenditure !ill be considered as non,developmental#
SEGREGATION OF THE LIST OF MAJOR AND MINOR HEADS OF CENTRALAND PROVINCIAL DISBURSEMENTS INTO DEVELOPMENTAL AND NON%
DEVELOPMENTAL CATEGORIES"# REVENUE ACCOUNTMAJOR HEADS/MINOR HEADS REMARKS
"
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"
Ma-r H'a90%%%%$# (ustoms5# (entral 1xcise Duties6# (orporation Tax'# Taxes on income other than
(orporation Tax '# 7# 3ales Tax
&# 3alt8# -pium2# Land *evenue
M28-r H'a90%%%% (harges of 7dministration Management of 4ovt# 1states (harges on account of Land *evenue collections
3urvey+ 3ettlement and *ecordoperation
7ll expenditure on
consolidation of landholdings appearing underthese minor heads !ill beN7
La89 R',-r90 (harges on account of encumbered
estatesallo!ances to District and @illage-fficers
7ssignments and (ompensation
MAJOR HEADS/MINOR HEADS REMARKS
"
the *evenue 7ccount#$2# )nterest on irrigation+ etc#+ !ors for
!hich capital accounts are ept
$/# -ther *evenue 1xpenditure
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$/# -ther *evenue 1xpenditurefinanced from ordinary revenue
7# )rrigation !or=i> :ors for !hich no capital account are
dept !ors1xtensions and improvementMaintenance and *epairs1stablishment
Tools and Plant3uspenseLoss or gain by exchange=ii> Miscellaneous 1xpenditureB# 9avigation+ 1mbanment and Drainage
:ors
The 3ame classificationasfor$/,
7#
$/# =i> -ther *evenue 1xpenditurefinanced from relief fund#
$%# (onstruction of )rrigation+9avigation+ 1mbanment andDrainage !ors
7# Financed formFamine *elief Fund
B# Financed Form-rdinary *evenue
50 P t d T l h ) t t
The same (lassificationas for $/#
MAJOR HEADS/MINOR HEADS REMARKS
"
6$# Lighthouse and lightships=i> (apital 7ccount (harged to
*evenue
=ii> *evenue 7ccount
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= > e e ue ccouMa-r H'a9 %%%%%%%%% 65# Frontier *egions Minor Head
7# Frontier :atch and :ardB# -ther (harges
7ppears in :est PaistanBudget#
Political and 7dministration (harges :ors =-riginal :ors>
Maintenance and *epairs 1ducation
Health 7griculture-ther Department
1xpenditure onequipment !ould fallunder (ategory N7
Forest@eterinary
)ndustry Miscellaneous expenditure
7llo!ance to tribes 1ntertainment charges
7ll expenditure on village 7id !ill fall under(ategory N7
Ma-r H'a9%%%%%%%ff -
MAJOR HEADS/MINOR HEADS REMARKS
"
Ma-r H'a9%%%%%% 6# 1ducation,,,,,, =7> 4rant to Jniversities,,,,,
*ecurring
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g9on,recurring
4overnment 7rts (olleges1xpenditure onequipment !ill fall under(ategory N7
4rants to non, 4overnment 7rts(olleges
*ecurring
9on,recurring 4overnment Professional (olleges
4rants to non,4overnmentProfessional
(olleges,,,, *ecurring
9on,recurring=B> 4overnment 3econdary 3chools,,
Direct grants to non,4overnment3econdary
3chools,,,,,,,, *ecurring
9on,recurring =(> 4overnment Primary 3chools
1xpenditure onequipment
!ill be considered N7
1xpenditure onequipment 3hould be treated as
N7
Direct grants to non,4overnmentPrimary
3choll,,,,,* i
MAJOR HEADS/MINOR HEADS REMARKS
"
9on,recurring
=1> Direction
)nspection
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p 3cholarships
Miscellaneous
1xpenditure on educational uplift of
schedule,(astes
3cholarships under this
head !ill fall under
category N7
6/# Medical ,,,,,
Minor Head,,,,,,
Medical 1stablishment
Hospitals and Dispensaries
4rants for Medical purposes
Medical (ollege and 3chools
Mental Hospital
(hemical 1xaminer
1xpenditure on
equipment !ill be N7
6/,7# Health 3ervices,,,,,, Minor Head,,,,, Health 1stablishment Hospital and Dispensaries
4rants for health proposes(olleges and 3chools
1xpenditure onequipment !ill be N7;1xpenditure on buildingsand equipment !ill be N7
MAJOR HEADS/MINOR HEADS REMARKS
"
diseases#
Bacteriological Laboratories
Pasteur )nstitute
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:ors -riginal !ors !ill be N7
'0# 7griculture,,,,,,,,,
Minor Heads,,,,,,
Direction
3uperintendence
3ubordinate and expert staff
7griculture Demonstration and
Propaganda
including public exhibitions and fairs#
7griculture experiments and research
7griculture 1ducation
7griculture 1ngineering
Boring operations
Botanical and other public gardens
)mperial (ouncil of 7griculture
*esearch
Department#
1xpenditure on
equipment and pesticides
!ould fall under the
(ategory N7
MAJOR HEADS/MINOR HEADS REMARKS
"
Pri"es(amel 3pecialist
Bacteriologist
-ther charges
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gMa-r H'a90%%%%%'5# (o,operation ,,,, Minor Heads,,,,,,, Direction 3uperintendence 4rants,in,7id -ther (harges
'6# )ndustries ,,,,,,, Minor Heads )ndustries 1xpenditure on direction
and superintendence !illbe N(
(ottage )ndustries
(inchona Plantations
Drug Manufacture
Fisheries
3cientific I )ndustries research
4rant,in,7id
''# 7viation
'&# Broadcasting
'8# Department
MAJOR HEADS/MINOR HEADS REMARKS
"
)ncluding statistics
(ensus
4a"etteer and statistical Memoirs
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Provincial statistics
*esettlements and employment
organi"ation#
-ther Heads
'6# 7,,,(apital -utlay on )ndustries
Development
!ithin the revenue accounts#
''# 7,,,(apital -utlay on civil 7viation
!ithin the
*evenue 7ccounts#
&'# 7<(apital -utlay on broadcasting
!ithin the*evenue 7ccount#
'/# (urrency'%# Mint
&0# (ivil !ors
Major Head,,,,,
&5# )nterest on capital -utlay on 1lectricity3chemes
1xpenditure on original!or s!illbeN7
1xpenditure on original
MAJOR HEADS/MINOR HEADS REMARKS
"
7ll other minor heads
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1xpenditure on specificcommunity developmentschemes !ill fall underNB
&&,7 (ommutation of Pension financedfrom
ordinary revenue#
&/# Defence 3ervice effective
&%# Defence 3ervice 9on,effective
8$# 4rants,in,7id to Provincial 4overnment#
85# Miscellaneous adjustment bet!een
central and
Provincial 4overnments#
86 1xtraordinary charges
3tatutory grants !ill be
treated as non,
developmental# 4rants for
development and
beneficent purposes
sho!n under this Major
head !ould ho!ever fall
MAJOR HEADS/MINOR HEADS REMARKS
"
)mprovement#25# (apital -utlay on )ndustrial
Development#
25,7 (apital -utlay on (ivil 7viation25 B ( it l - tl B d ti
major heads#
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25,B (apital -utlay on Broadcasting26# (apital outlay on posts2'# (apital outlay on lighthouses and
lightships#
22# (urrency (apital 7ccount outside the*evenue
7ccount#
22,7# (apital outlay on mints#2/# )nitial expenditure on ne! Federal
(apital#/$# (ivil :ors outside the *evenue
7ccounts#/$,7# (apital outlay on electricity 3chemes#/5# -ther Provincial !ors outside the
*evenue 7ccount#
/6# Payments of commuted value ofpensions#
/6,7# Purchase of annuity for payment ofsterling
pensions#/'# (apital outlay on Printing Presses/&# Payments to *etrenched Personnel#/&,7# (apital outlay on Provincial 3chemes
of3tate Trading
1xpenditure on buildings!ould fall under categoryN7
1xpenditure on storages
9ote; ,,, =$> 1xpenditure under N(harges in 1ngland under the different Major Heads!ould follo! the same categori"ation !ith reference to thepurpose+ etc#+ of the expenditure as indicated against differentminor heads# )t is expected that proper details of the expenditureunder N(harges in 1ngland !ould be given in the Budget in future
to facilitate this segregation#=5> -nly those non recurring grants in the social sectors !ill be treated as development
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=5> -nly those non,recurring grants in the social sectors !ill be treated as development+!hich are given for building and equipment#
N-# BI ! (";) / 6>GOVERNMENT OF *EST PAKISTAN
FINANCE DEPARTMENTDa'9 La-r'? ' "6 O,-'r "=6"
REVIE* OF BUDGET PROCEDURES
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The procedures regarding the preparation of Budget+ 7nnual Developmentprogramme and the revised estimates have been revie!ed+particularly o!ing to the fact that the next budget is liely to beplaced before the Legislature# This letter incorporates revisedinstructions in supersession of the letter 9o# B) 6 =$2> 80+ datedthe $2th 3eptember $%80 and in partial modification of theprocedures laid do!n in the budget Manual#
5# Budget involves the follo!ing operations; ,=i> 1stimating revenue and (apital receipts;=ii> 1stimating expenditure on permanent establishment and activities;=iii> 1stimating expenditure on !ors in progress?=iv> 1stimating expenditure on continuing temporary activities? and=v> 1stimating expenditure in respect of ne! activities+
6# 1stimating *evenue and (apital *eceipts ,,, all estimates of revenue should besent to the finance department by the First .anuary+ at the latest#The dead lines by !hich the subordinate estimating authoritiesshould submit the budget estimates have been indicated on theBudget Forms+ !hich are being distributed by the financedepartment# These target dates should be deemed to have beenadvanced by one month#
'# 1stimating 1xpenditure on permanent 7ctivities 1xpenditure estimates onaccount of permanent activities should be sent to the Financedepartment by the first .anuary+ at the latest# The budget forms+indicate the target dates for submission of estimates at various
levels# The date lines pertaining to Public !ors department+ debtd i t t h d h ld h b t t h b
as reach the finance department not later than the $&th December#(are should be exercised to ensure that there is no duplicationbet!een the expenditure budget under N(harges in 1ngland andthat provided for under other heads of account#
2# )t is also necessary that the expenditure to be incurred abroad for purchase of
stores or for invisibles should be estimated? so that the foreignexchange requirements for the entire financial year could be
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exchange requirements for the entire financial year could be!ored out at an early stage# 7ccordingly+ a column has beenadded to the Forms B#M# $ and B#M# 5 to indicate foreignexchange requirements# The expenditure to be incurred abroad isto be sho!n in the ordinary columns for Budget 1stimates as !ellas in abroad is to be sho!n in the ordinary columns for Budget1stimates as !ell as in the ne! column no! provided and it is notthe intention that the ordinary estimates should be reduced too theextent of the extent of the external expenditure# To the Budget1stimates in forms B#M# 5+ statements may be attached in theForm indicated in 7991^J*1 N7 to this letter+ sho!ing the items+of external expenditure+ !hich have been provided for# -nly theseitems+ !hich have to be purchased form abroad+ need be sho!nas foreign expenditure# 1xpenditure on goods+ !hich are importedform other countries under the commercial foreign exchangeallocation+ and are thereafter to be purchased by the Provincial
4overnment should not be provided for in the external expenditureestimates# Thus for example no external expenditure need bebudgeted for P#-#L# 1very year detailed instructions !ill be issuedin consultation !ith the Ministry of Finance to indicate !hich itemsof expenditure should be regarded as involving externalexpenditure# )t should be clear by indicated !hether any items !illbe financed form aid foreign and loans#
/# 1stimating 1xpenditure on :ors in Progress in respect of !ors in progressfull information may be furnished in Form B#M# '5# copies of thisForm pertaining to buildings should be sent through the
be sent along !ith the Budget 1stimate and the first statement of1xcesses and 3urrenders by the $st .anuary at the latest#
%# 1stimating 1xpenditure on (ontinuing Temporary 7ctivities These estimatespertain to expenditure on items+ !hich are sanctioned temporarilyon an annual basis# (ontinuing items !ill fall in t!o categories,,
=a> Development items? and=b> 9on,development items
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=b> 9on development items#Detailed instructions have already been issued in the FinanceDepartment letter 9o# B) 5/ =2>A&%+ dated the $%th February$%80+ regarding the definition of developmental expenditure# )nparticular+ those items of expenditure+ other than !ors+ !hichhave been included in volume ))) of the 3chedule of 9e!expenditure during the current financial year+ if continued duringfuture years !ill be regarded as continuing developmental itemsuntil the end of the ))nd plan period#
$0# Before such continuing development and 9on,developmental items can bebudgeted+ they have to be scrutini"ed in the financial departmentand sanctioned by 4overnment# Proposals for sanctioning suchitems may be sent to the financial department by the $st -ctober+at the latest# Proposals in respect of maing temporaryestablishments permanent may+ ho!ever+ be sent to the financialdepartment by the $st 3eptember+ important items pertaining to
non,development expenditure and continuing developmentschemes !ill be entertained by the financial department up to $ st
December at the latest# These proposals !ill be scrutini"ed in thefinance department by the $st .anuary#
$$# ) !ould here lie to clarify that submission of these proposals in respect ofcontinuing temporary activities if quite distinct from submission ofthe formal schedules and Memoranda in respect of such activities#
7fter receiving the advice of the finance department on the variouscontinuing activities+ the department should tae immediate actionto prepare the schedules and memoranda pertaining to schemes
non,developmental items are due !ith the finance department bythe $st -ctober at the latest# @ery urgent items may be entertainedby the finance department not later than the $st December# Thene! developmental items in the prescribed from P#(#)# may besent to the planning and development department by the $st
-ctober# This year as a special case such scheme !ill bereceived by P and D Department not later than $st 9ovember
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received by P and D+ Department not later than $ 9ovember#$6# )t has been decided that developmental items of local significances should be
discussed in the divisional councils before they are submitted tothe Headquarters# 3imilarly+ ne! non,development itemspertaining to the various Divisions should be cleared by the*egional Heads concerned !ith the commissioner of the Divisionbefore they are submitted to the directorate Head quarters#4overnment attach grant importance to this local discussion andconsolation# )n order ensure that the discussions at the DivisionalLevel should be started at least t!o to the three months earlier#
$'# The ne! development schemes !ill be scrutini"ed by the provincialA(entralDevelopment !oring party by the $st .anuary and the non,developmental items !ill be scrutini"ed by the finance departmentby the same date#
$&# -n the basis of the decisions taen+ the department should prepare the scheduleand memoranda in respect of ne! activities in the form indicated
in 7991^J*1 NB and send the forms to the finance departmentby the $0th .anuary at the latest# 7ll the schedules andmemoranda pertaining to the same Major Head may be sent tothe finance department at one time along !ith a list of such items#The finance departmental !ill combine the schedules andMemoranda pertaining to continuing development items !ith thoserelating to ne! development items and place them before theProvincial Development !oring party for discussion at a series!ill also be attended by representatives of the planningcommission and efforts !ill be made to prepare the 7nnual
N(# This (alendar 3upersedes dues all previous instructionsissued on the subject and should be carefully adhered to#
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ANNEXURE A
ITEMS OF EXTERNAL EXPENDITURE *HICH HAVE BEEN PROVIDED FORIN FORMS B#M# I AND B#M#
(Pr-:202-8 0-.9 ' 3a9' -8 - ' '7'8 a '0' 2'30 ,a88- '5.r,a0'9 228 ' C-.8r)
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#
)tems of external 1xpenditure
:hether to be met from
cash or foreign loans or
7id
)ron and steel
(ement
(oalA(oe
Bituman
Motor (arsA.eepsAMotor (ycle
Tractor
Machinery
3pare Part
3cientific I surgical instruments+
apparatus Iappliances
Drugs I medicines
Boos and journals+ etc#
-ther miscellaneous items =each item to
be listed>
ANNEXURE BFORM B#M# "6
(R'4'rr'9 T- I8 Para&ra5 ;#1)3chedule of ne! expenditure by the YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY
YYYYYYYYYYYYYY for inclusion in the Budget 1stimates for =$%,,,,,,+ $%,,,,,,,,>
Minor Head and Primary unit YYYYYYYYYYYYYYYYYYYYYYYY " +
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" +
Particulars of3chemes
7mount to be spent during theyear
$% $%
Foreignexchange
component ofcolumn 5
*emars
9on,recurring
*ecurring Total
Pay of -fficersPay of
1stablishment-ther 7llo!anceand Honoraria
Traveling 7llo!ance
(ontingencies
*s# *s# *s# *s#
9ote $,,,, The 3chedule should by prepared for each scheme separately#9ote 5,,,, 9o 3cheme should be entered in this schedule if funds have been provided for
it in the estimates of ordinary expenditure or in the lists ofdepartment major and minor !ors#
E75a8a-r M'3-ra89.3This should furnish information particularly in respect of the follo!ing maters; ,=$> Brief description of the item and the justification for continuing the scheme#=5> 1xpenditure incurred+ if any+ on the item during the current year#=6> 1xplanation of variation bet!een the expenditure+ if any+ incurred in the current
year and the proposed expenditure for the next year#
APPENDIX CCALENDAR
$3T 7ugust; Distribution of Form B#M# $ by the Finance department#$st 3eptember;Proposals regarding maing of continuing posts permanent due
!ith the finance Department#
$st -ctober; Proposals regarding non,development expenditure in respect ofcontinuing and entirely ne! activities and continuing development schemes due !ith the
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continuing and entirely ne! activities and continuing development schemes due !ith thefinance department# 3ubmission of ne! development schemes to the planning anddevelopment department# Distribution of Forms B#M# 5 by the finance department#
&th -ctober; 3ubmission of the .une final 7ccounts by the 7ccountant,4eneral+ :est Paistan#
50th -ctober; 3ubmission of supplementary accounts by the 7ccountant4eneral+ :est Paistan#
$
st
9ovember; Development schemes costing over 5& lacs to be submitted to theplanning commission by the planning and development department#3ubmission of first indication of financial resources by the financial to the
planning commission#$&th 9ovember; )ntimation by the planning commission to the provincial
4overnment of the tentative si"e of the development programme#$st December; )mportant proposals in respect of non,development expenditure
and continuing development schemes due !ith the finance department#$&th December; *eceipt of estimates to advise on all proposals pertaining
to non,development expenditure and continuing development schemes#(ompletion of examination of ne! development schemes by the
provincial development !oring party and central development !oring party# 7ll budget and revised estimates under revenue heads and budget
estimates of expenditure to be submitted to the finance department#First list of excesses and surrenders due !ith the finance department#
$0th .anuary; 3chedules of ne! expenditure in respect of both developmentaland non,development items+ continuing as !ell as ne!+ due !ith the finance
department#$st February; First abstract of revenue and expenditure prepared by the finance
$&th .uly; Budgetary allocations communicated to all subordinate offices bythe departments#
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N-# BI ! (1)/;>GOVERNMENT OF THE PUNJAB
FINANCE DEPARTMENTDa'9 La-r' ' "0 N-:'3'r "=;1
REVIE* OF BUDGETARY PROCEDURE)n continuation of the former 4overnment of :est Paistan Finance
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)n continuation of the former 4overnment of :est Paistan+ FinanceDepartmentEs circular letter 9o# B) 6=$2>A80+ dated the $8th -ctober $%8$ on thesubject noted above+ ) am directed to for!ard a copy of the revised budget calendarsupersedes all previous instructions issued on the subject should be carefully adheredto# )t may indly by appreciated that unless the dates indicated in the budget calendarare follo!ed rigidly by the administrative authorities it !ill not be possible for the financedepartment to finali"e the budgetary proposal according to the time schedule laid do!n
therein#BUDGET CALENDAR
$st 7ugust; Distribution of Forms B#M# $ by the Finance Department#$st 3eptember; Proposals regarding maing of continuing posts permanent due
!ith the finance department#$st -ctober; Distribution of Forms B#M# 5 by the Finance Department#5&th -ctober; 3ubmission of .une Final 7ccounts by the 7ccountant 4eneral
Punjab#$st 9ovember; Proposal regarding non,development expenditure in respected of
continuing and entirely ne! schemes and continuing developmentschemes due the finance department#
$st December; Development schemes costing over *s# -ne (rore to besubmitted to the planning division by the planning anddevelopment department#
50th December; 3ubmission of programmes by the departmentsAagencies forinclusion in the 7nnual Development Programme to theFinanceAPlanning and Development Department#
5&th December; 3ubmission of supplementary 7ccounts by the 7ccountant
$&th February; Finali"ation of the 7nnual Development Programme by theprovincial Development !oring party and its submission to theplanning Division#
$&th February to Discussion of proposals of ne! expenditure in respect of non,$st March Development items !ith the 7dministrative Departments#
50th February; 3chedules of ne! expenditure in respect of development itemscontinuing as !ell as ne! due !ith the finance+ department#
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$0th March; Final indication of financial resources to be allocated to theProvincial 4overnment by the Ministry of Finance#
50th March; Finali"ation of the 7nnual Development Programme by theProvincial 4overnment in consultation !ith the planning Division#
6$st March; 3econd List of excesses and surrenders due !ith the f inancedepartment#
60th 7pril; Final 7bstract of *evenue and expenditure prepared by thefinance department#
2th .uly; Budgetary allocations communicated to the department concernedby the finance department#
6$st .uly; Budgetary allocations communicated to all subordinate office bythe departments#
N-# BI ! (1)/;>GOVERNMENT OF THE PUNJAB
FINANCE DEPARTMENTDa'9 La-r' ' ; O,-'r "=;<
REVIE* OF BUDGETARY PROCEDURE ! B.9&' Ca'89ar) am directed to refer to the budget calendar appended to this departmentEs letter of evennumber+ dated the 5$st 9ovember $%2& on the subject noted above+ and to state that thebudget calendar may please be modified as under; ,$&th -ctober )ndication of tentative si"e of sectoral annual development
programmes to the department by the department by the planningd d l d
9-#B),6=5$>8$,@-L#)))GOVERNMENT OF THE PUNJAB
FINANCE DEPARTMENTDated Lahore+ the 55nd 7ugust+ $%%&
From
Mr# 7minullah (haudry+3ecretary to 4overnment of the Punjab
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3ecretary to 4overnment of the Punjab+Finance Department#
To
$# 7ll 7dministrative 3ecretaries to 4overnment of the Punjab5# 7ll Heads of 7ttached Departments in the Punjab6# 7ll (ommissioners of Divisions in the Punjab'# 7ll Deputy (ommissioners and District and 3essions .udges in
the Punjab&# The 3ecretary to 4overnor+ Punjab+ Lahore8# The 3ecretary to Provincial 7ssembly+ Punjab2# The 3ecretary+ Punjab Public 3ervice (ommission+ Lahore/# The 3ecretary to (hief Minister+ Punjab+ Lahore%# The *egistrar+ Lahore High (ourt+ Lahore? and$0# The Military 3ecretary to 4overnor Punjab+ Lahore
3ubject;, RE%APPROPRIATIONS
*eappropriation means the transfer of savings in the provision of
expenditure made for a particular unit of appropriation to meet excess expenditure
anticipated under another such unit#
5# The first and second statements of excesses and surrenders provide
opportunities for a general revie! of adequacy of provisions under various minorAsub,
heads# )t is+ therefore+ not desirable to mae re,appropriation in the first half of the
= 7M)9JLL7H (H7JD*G >
F)979(1 31(*1T7*G
NO# DATE EVEN#
7 copy is for!arded for information to ;,
$> P3- to Finance Minister for information of Finance Minister#
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5> P3 to (hairman+ Planning and Development Department+ Lahore#
6> 7ll 7dditionalADeputy 3ecretaries in Finance Department#
( AMINULLAH CHAUDRY )FINANCE SECRETARY
FORMS PART III
FORMB# M#
CONTENTS# Pa&'
$# 1stimates of receipts and expenditure on permanentactivities by (ollecting Disbursing and (ontrolling-fficers
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-fficers#
5# 1stimates of receiptsAexpenditure by the Heads ofDepartment and Finance Department
6# 7bstract of estimates under pay of -fficerEs NPay ofother staff and (ommodities I 3ervices etc#
'# 7nnexure to estimates of fixedAfluctuating collections of
land revenue#&# 1stimates of interest on loans and advances byprovincial 4overnment#
8# 3tatement relating to sale proceeds of undevelopedlands#
2# 3tatement relating to purchaser of proprietary rights by4overnment tenants#
/# 3ale proceeds of undeveloped lands
%# Purchase of proprietary rights by tenants#
$0# 3tatements of details of provision proposed for pay $' of-fficers 1stablishment#
$$# )tems of external expenditure of 7nnual Developmentprogramme#
$5# Proforma for preparation of 7nnual DevelopmentProgramme#
$6# 1stimates of Jn,funded Debt+ Debt+ Deposits and7dvances including suspense and remittances
FORMB# M#
CONTENTS# Pa&'
5'# Bill 1xtract to be attached to Disbursing -fficers Bills and 7ccount#
5&# (ontrolling -fficerEs *egister of 1xpenditure#
58# Disbursing -fficerA(ontrolling -fficerAHead ofDepartmentEs monthly account of 1xpenditure#
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Department s monthly account of 1xpenditure#
52# Head of DepartmentEs monthly statement of 1xpenditureto the Finance Department#
5/# Ledger 7ccount of 7ppropriation#
5%# FirstA3econd 3tatement of 1xcesses and 3urrenders#
60# 7pplication for additional appropriation for expenditure onpurchases other than !ors#
6$# 7pplication or additional appropriation for expenditure on!or#
65# 3upplementary estimates for proposals other than !ors#
66# 3upplementary estimates for !or#
6'# *egister and account of expenditure on !ors of
Disbursing -fficers =Divisional -fficer> of )rrigationDepartment#
6&# *egister of expenditure on !ors of controlling -fficers=3uperintending 1ngineering> of Buildings and *oadsand Public Health 1ngineering and )rrigation Department#
68# *egister and account of expenditure on !ors ofdisbursing -fficers and controlling -fficers of Building+High!ays Public Health 1ngineering and )rrigation
department62 Monthly account of expenditure on !ors of disbursing
FORM B.M. 1
=*eferred to in Paras  and 8#5>E023a'0 -4 R','250 a89 E75'892.r' -8 P'r3a8'8 A,2:22'0
M(or Budget 1stimate $%XX=c>Proposed by
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Minor
$*() o
Ao,n/
=a>
7ctuals$%XX=b>
3anctioned1stimate$%X# =c>
*evised1stimateAModified
4rant$%X##=d>
Proposed by
(ollectingor
Disbursing-fficer
(ontrolling-fficer
Head ofDeptt#
( *s# *s#=i>
*s# *s# *s# *s#
=b> The Financial year just closed should be entered here before the forms areprinted#
=c> The current financial year should be filled in here before the forms are printed#=d> Here also the financial year current should be filled in before the forms are
printed# )n the forms relating to receipts N*evised 1stimates should be retained+
!hereas in those relating to expenditure NModified grant should be printed# Themodified grant relating to expenditure should give the amount under eachP i J it hi h h b ll tt d t th Di b i -ffi t d t - l
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Primary Jnit+ !hich has been allotted to the Disbursing -fficer upto date -nlytotals by Primary Jnits should be given#
=c> Here the coming financial year should be filled before the forms are printed#Jnder this an additional column for N*egional Head may be added !herevernecessary#
=f> The 3anctioned estimates of the current financial year should be printed in thiscolumn before the forms are distributed#
FORM B#M# =*eferred to Para  and 8#'>
1stimates of *eceiptsA1xpenditure by Head of Department and Finance Department
o $ a % % r o % r i a t i o n 6
i o n e d
, s t i a t e s ( a
i a # e a
r > u s t c # o s e d
1&(Coin a)inancia#*ear
1&(current)inancia#*ear
d 6
s e d ( c
e > u s t c
# o s e d
n a n c i a # * e a r > u s t c # o s e d 6
s t c # o s e d 6
# * e a r 6
e a d o $ / e % a r t e n t
udet%ro%osed *t'e 9ead o$/e%artent
i a t e s ( a
a n c i a # *
e a r
$ i n a n c
i a #
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M
a > o r 9 e a d 3
" u 2 - 9 e a d a
n d P r i a r * u n i t s o
; o u n t o $ " a n c t
O u t # a * u % t o t ' e e n d
o $ 1 & 6 6 1 & ( ) i n a n c
; c c o u n t s 1 & ( ) i n a n c i a # * e a r > u s t c # o s e
4 u d e t , s t i a t e s 1 & 6 6 (
) i n a n c i a # * e a r > u s t c # o
; c c o u n t 1 & 6 ( ) i n a n c i a # * e a r i
e d i a t e # * % r e c e d i n t ' e o n
; c c o u n t s 1 & (
$ i n a n c i a # * e a r 2 e $ o r e t ' e i
e d i a t e # * % r e c e d i n t ' e $ i n
; c t u a # s o $ t ' e # a s t e i ' t o n t ' s o $ t ' e $ i n a n c i a # * e a r > u s
; c t u a # s o $ t ' e $ i r s t $ o u r
o n t ' o $ t ' e c u r r e n t $ i n a n c i a
R e v
i s e d e s t i a t e s 1 & 6 6 ( c u r r e n t $ i n a n c
i a # * e a r % r o % o s e d 2 * t ' e 9
P r o 2 a 2 # e o u t # a * i n t ' e c u r r e n t $ i n a n c i a # * e a r ( a
4 u d e t , s t i
) o r e i n , x c ' a n e ( 2
C o % o n e n t
R e v i s e d , s t i
a t e s
( 2
4 u d e t , s t i
a t e s ( c
4 u d e t e s t i
a t e s $ o r t ' e c o i n $ i n a
) o r e i
n e x c ' a n e c o % o n e n t o $ t ' e 2 u d
e t e s t i a t e $ o r t ' e c o i n
* e a r
6
0 2 3 4 5 6 7 ? & 10 11 12 13 14 15 16 17
=a> 9ecessary in respect of estimates of expenditure on !ors relating to )rrigation+ Building+ High!ay and Public Health 1ngineering
Department#
=b> 1stimates adopted by the Finance Department to be entered here#
=c> To be printed before the forms are supplied#
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= > p pp
=d> 9ecessary only in respect of estimates of receipts#
N-'0@% )n the portion of the forms !hich deal !ith the summary by minor head the follo!ing should be inserted at the top of the forms#*eceipts 1xpenditure
Major Head Major HeadHead of Department XXXXXXXXXX# (harged9ote;,5# (olumn 5+6 and $& should not appear in the form @oted
3ho!ing the summary by minor heads# Total9ote; 6# This form should be checed to see that total of
column6+$& and $8 does not exceed the figures in col# 2 and in case itdoes exceed the position should be explained#
FORM B#M# =*eferred to in Paras 8#% =a> =ii> and 8#$& =x>
YYYYYYYYYYYYYY
A0ra, -4 ' '023a'0 .89'r Ba02, 5a -4 O442,'r0? Ba02, Pa -4 O'r Sa44?
a89 C-33-922'0 a89 S'r:2,'0 ',#
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Major Head
Minor Head
PRIMARY DETAILS AMOUNT"
Basic Pay of -fficers =a>
Basic Pay of -ther 3taff =a>
(ommodities and 3ervices+ etc
=a> 9umber of -fficersA-fficials and their rates of Pay should be furnished#
=b> 7ll important items of contingent expenditure should be sho!n separately#
FORM B#M# +
=*eferred to in Para &#$5>
A88'7.r' - '023a'0 -4 427'9 ,-',2-80 4 La89 R':'8.' 4-r ' 'ar
F.,.a28&
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F.,.a28&
1nding 60th .une $%YYYYYYYYYYYYYYYYYYYYYYYYYYY
$ 5 6 ' & 8 2
BALANCES
-naccount ofGear priorto $st .uly
$% 7ctuals todate
$% *evisedestimate
$% Budgetestimate
Demand*s#
(ollections*s#
)rreco,verable
*s#
Jnder3uspe,nsion*s#
9ot under3uspe,nsion
*s
-naccount of
*abi
$% 7ctuals todate
$% *evisedestimate
$% Budgetestimate
-naccount of
Oharif
$% 7ctuals todate
$% *evisedestimate
$% Budget
estimate
FORM B#M# 1(R'4'rr'9 - 28 Para 1#")
E023a'0 -4 I8'r'0 -8 L-a80 a89 A9:a8,'0 B Pr-:28,2a G-:'r83'8 4-r ' 'ar XXXXXXXX#
(ategoryof Loan
*ate of)nterest
-utstandingon $st .uly$%X##=c>
*ecoveries$%X#=d>
=*evised>
Loans $%=b>
=*evised>
-utstanding$st .uly$%X=d>
*ecoveries$%##=a>
=Budget>
Loans=Budget>$%##=a>
-utstanding.uly##$% =a>
)9T1*13T
$%##=b>=*evised>
$%##=a>=Budget>
$ 5 6 ' & 8 2 / % $0 $$
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=a> (oming financial years#
=b> (urrent financial year#
=c> First day of the current financial year#
=d> First day of the coming financial year#
=e> First day of the financial year subsequent to the coming financial year#
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FORM B.M. 6
(R'4'rr'9 - 28 5ara 1#"+)Dated YYYYYYYYYYYYYY Sa'3'8 'a28& - 0a' 5r-,''90 -4 .89':'-5'9 a89
GearYYYYYYYYYYYYY
$# 3ale held duringthe year underreport#
7rea soldin acres
Total saleprice
7verage peracre
INSTALLMENTS DUE IN$% ,,,$% $% ,,,$% $% ,,,$% $% ,,,$% $% ,,,$% $% ,,,$% $% ,,,$%
a l
s t a
ls
t a l
s t a
ls
t a l
s t a
ls
t a l
s t
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P r i n c i p a
) n t e r e s
T o t a l
P r i n c i p a
) n t e r e s
T o t a l
P r i n c i p a
) n t e r e s
T o t a l
P r i n c i p a
) n t e r e s
T o t a l
P r i n c i p a
) n t e r e s
T o t a l
P r i n c i p a
) n t e r e s
T o t a l
P r i n c i p a
) n t e r e s
T o t a l
5# )nstallments as entered for thelast five years of ro! =&> of theprevious yearEs statements
6# Previous yearEs 3tatementbrought up,to,date
'# )nstallments on accounts ofsales held during report
&#Total of ro!s =&> I ='>
=a> *o! =$> !ill sho! particulars as given in the headings for the year under report only#=b> The figures for installments !ill be given for six years only beginning from the year succeeding that under report# Thus if the year
under report is $%28,22 the figure !ill be given for $22,2/+ $%2/,2%+ $%/0,/$+ $%/$,/5 and $%/5,/6#=c> *o! =5> !ill sho! installments for the last & year of previous yearEs statement# This of the year under report is $%2%,/0 the year sho!n
!ill be $%/0,/$+ $%/$,/5+ $%/5,/6 and $%/',/&+ The installments for $%2%,/0 !ill not given since they are of no interest#=d> *o! =6> !ill bring the previous yearsE statement up,to,date for sale that !ere included in it but not for subsequent sales# To do this it
!ill be necessary? =$> to enter installment for another yearE namely+ for $%2%,/0 in the example given above and =5> to incorporate
changes due to =a> unpaid installments+ =b> installments paid in advance# =c> installment postponed or changed by competent order+and =d> cancellation of sale#=e> *o! ='> gives the installments for sales held during the year under report#=f> *o! =&> is the total of ro!s =&> and ='>#
FORM B.M. 7
(R'4'rr'9 - 28 5ara 1#"+)Dated YYYYYYYYYYYYYY Sa'3'8 'a28& - 5.r,a0' -4 Pr-5r2'ar r2&0 G-:'r83'8 '8a80#
GearYYYYYYYYYYYYY
$# Purchases begunduring the financialyear under report
7rea to !hichpurchase relates
7mount ofreali"ations duringthe financial year#
7veragereali"ation per
acre#
)93T7LLM19T3 DJ1 )9$% ,,,$% $% ,,,$% $% ,,,$% $% ,,,$% $% ,,,$% $% ,,,$% $% ,,,$%
p a l
s t
l p a l
s t
l p a l
s t
l p a l
s t
l p a l
s t
l p a l
s t
l p a l
s t
l
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P r i n c i p
) n t e r e
T o t a
P r i n c i p
) n t e r e
T o t a
P r i n c i p
) n t e r e
T o t a
P r i n c i p
) n t e r e
T o t a
P r i n c i p
) n t e r e
T o t a
P r i n c i p
) n t e r e
T o t a
P r i n c i p
) n t e r e
T o t a
5# )nstallments as entered for thelast five Financial years of ro! =&>of the previous yearEs statements
6# Previous financial yearEs3tatement brought up,to,date
'# )nstallments on accounts ofpurchase begun during the financialunder report
&#Total of ro!s =&> I ='>
=a> *o! =$> !ill sho! particulars as given for the financial year under report only#=b> The figure for installments !ill be given for six financial year only beginning form the financial year succeeding that under report# Thus
if the financials year under report is $%88,82 the figures !ill given for $%82,8/+ $%8/,8%+ 20+ $%20,2$+ 5$%2$,25 and $%25,26#=c> *o! =5> !ill sho! installment for the last five years of the previous financial yearE statement# Thus if the financial year under report is
$%8%,20 the years sho!n !ill be $%20,20+ $%2$,25+ $%26+ $%26,2'+ $%2',2&# the installments for $%8%,20 !ill not be given since theyare of no further interest#
=d> *o! =6> !ill bring the previous financial yearE statement up,to,date+ for purchase that !ere included in it+ but not for subsequentpurchase# To do this !ill be necessary to =$0 enter installments for another financial year+ namely for $%2&,28+ in the examination
given above? and =5> incorporate changes due to =a> unpaid installments+ =b> installments paid in advance# =c> )nstallments postponedof charged by concealment order+ and =d> cancellation of purchase#=e> *o! ='> gives the installments on account of purchases begun during the financial year under report#=f> )t is to be assumed that the first installment+ in the absence of orders to contrary+ determines subsequent installments#
FORM B.M. 8(R'4'rr'9 - 28 5ara 1#"+)
Dated YYYYYYYYYYYYYY Sa'%5r-,''90 -4 .89':'-5'9 a890# GearYYYYYYYYYYYYY
=7> -n account of past
1stimated *eceipts during thecurrent financial year
1stimated *eceipts during the coming financial year
Principal )nterest Total Principal )nterest Total*emars
*s# *s# *s# *s# *s# *s#
7rea inacres
7veragePrice
Principal)nterest Total
Principal)nterest Total
7dvance )nstallment 7dvance )nstallmentC.(// o '(n) Con)iion/ o *s *s *s *s *s *s *s *s *s
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C.(// o '(n) Con)iion/ o
S(.*
=$> Proposed duringcurrent financial year =a> *s# $00 in advancerest in ' yearlyinstallments !ith outinterest#=b> _uarter in advance
Balance in half yearlyinstallments interest 8`=5> Proposed duringthe coming financialyear#=c> (ondition as above#
*s# *s# *s# *s# *s# *s# *s# *s# *s#
To(.
Principal )nterest Total Principal )nterest )nterest Total
Total =7> I =B> *s# *s# *s# *s# *s# *s#
9otes# =a> )tems on account of past sales !ill include items for all sales during the previous financial years and the current financial year held
previous to submission of estimates#
=b> For proposed sales+ the proposed conditions of sale+ the area for sale and the estimated average price should be given#
=c> :here the conditions have no been sanctioned this should be stated in remars column? and the Deputy (ommissioner or the
coloni"ation -fficer should assume the conditions he intends to recommend#
FORM B.M. 9
(R'4'rr'9 - 28 5ara 1#"+)P.r,a0' -4 5r-5r2'ar r2&0 '8a80#
District YYYYYYYYYYYYYYYYY Gear YYYYYYYYYYYYYY
$ 5 6 ' & 8 2 / % $0 $$ $5
Gear
-naccount ofpurchase
-n account of estimated purchase begund i f fi i l
-n account of estimated purchase begun duringf fi i l
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Gear purchasebut not
completed
during rest of current financial year# rest of current financial year#Totals ofcolumn5#8 I $0
7ria inacres
7verageinstallmentper acre
9o# ofinstallmentduring the
year
1stimatedproceeds
7ria inacres
7verageinstallmentper acre
9o# ofinstallmentduring the
year
1stimatedproceeds
*s# *s# *s# *s# *s# *s#
9otes; ,=a> (onditions of purchase should be stated in the remars column vi" price acre+ number of installments and !hether installment are
yearly or half yearly#
=b> (olumn 5 !ill include all purchases begun previous to preparation of the statement including those begun in the current year#
=c> :here in one district there are different sets of conditions+ the estimates in columns 6 to $0 should be given separately for each#
FORM B.M. 10
R'4'rr'9 - 28 5ara 6#= (a) (222)Sa'3'8 -4 9'a20 -4 Pr-:202-8 Pr-5-0'9 4-r Ba02, Pa -4 O442,'r0/O'r Sa44 4-r ' 'ar $%XX##X#$%XXXXX
Department YYYYYYYYYYYYYYYYYYYYYY -ffice
$ 5 6 ' & 8 2
9ame I*eferenceto page of
3anctioned pay of the post 7mount of
provisionfor thecoming
)ncrement falling due !ithin thefinancial year#
Total provisionfor the coming
=a> =b> =c> =a> =b> =c>
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9ame IDesignation
to page ofestimate
form
gfinancial
year at therate in
column 6=c>
gyear i#e# total ofcolumns ' I &
=c>
9otes, =$> )tems of expenditure !hich are charged upon the Provincial (onsolidated Fund and those !hich are not so charged should besho!n
3eparately#
=5> 9umber and amount of provision should agree !ith the entries in the estimates form#
=6> 9ames need not be given in the case of officers !hose names are omitted form pay bills#
Dated of $%XXXX## 3ignature and Designation of-fficer
FORM B#M# ""
R'4'rr'9 - 28 Para 6#= (a) (2:)
ITEMS OF EXTERNAL EXPENDITURE? *HICH HAVE BEEN PROVIDED FOR IN
FORMS B#M#"# AND B#M# 9ote; , Provision should be made only to the extent that these items cannot bepurchased !ithin the country
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purchased !ithin the country#
3r# 9o#)tems of external expenditure =The items of externalexpenditure sho!n under this heading are by !ay of
illustration only>
7mountProvided
$# )ron and steel
5# (ement6# (oalA(oe
'# Bitumen
&# Motor (arsA.eepAMotor (ycle and other @ehicles
8# Tractors
2# Machinery
/# 3pare parts
%#3cientific and 3urgical instruments+ apparatus and
appliance#$0# Drugs and journals+ etc#
$$# Boos and journals+ etc#
$5# -ther miscellaneous items =each item to be listed>
Total
FORM B.M. 12
(R'4'rr'9 - 28 5ara +#1)Pr-4-r3a 4-r ' 5r'5ara2-8 -4 a88.a 9':'-53'8 5r-&ra33'
3ectorYYYYYYYYYYYYYY 3ub,3ectorYYYYYYYYYY
=)n Lacs of *upees>
3r#
9o#
9ame of
3cheme
3tatusof the
3cheme
1stimated
cost
1xpenditure during
$% $%
Provision for
$% $%
Foreign 1xchange required for
$% $%
s e q u e n t y e a r s
t eTotal
Foreign 7id Loan
-!n*esources
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1 x p e n d i t u r e i n s u b s
1xpenditurein
precedingyears of the
plan
7ctuals$%,$%=Planperiod
* e v i s e d e s t i m a t
T o t a l
( a p i t a l
* e v e n u e
T o t a l
( a p i t a l
* e v e n u e
( a p i t a l
* e v e n u e
( a p i t a l
* e v e n u e
$ 5 6 ' & 8 2 / % $0 $$ $5 $6 $' $& $8 $2 $/
Total of column  and 2#
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FORM B#M# "
(R'4'rr'9 - 28 Para ">#;)
ESTIMATES OF UNFONDED DEBT? DEPOSITS AND ADVANCES INCLUDING
SUSPENSE? AND REMITTANCESHeadYYYYYYYYYYYYYYYYYYYYYYY
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-peningbalance on
$st .uly
(redits*eceipts
Debits outgoing
(losingbalanceon 60th
.une
7ccounts $%,,,,,,,,$%
7ccounts $%,,,,,,,,$%
7ccounts $%,,,,,,,,$%=Financial year just closed##
Budget 1stimates $%,,,,,,$%=(urrent financial year>
First / months+ actuals of $%,,,,$%=Financial year just (losed>
Last ' months+ actual of $%,,,,,,$%=Financial year just (losed>
First / months actuals of $%,,,$%=(urrent financial year>
'/ months actuals
FORM B#M# "+
(R'4'rr'9 - 28 Para <#<)
SCHEDULE OF NE* EXPENDITURE PROPOSED BYTHE FOR INCLUSION IN THE BUDGET ESTIMATES FOR "=%%%%%%%%
"=
Ma-r H'a9
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Ma-r H'a9
" + 1 6
Minor head IPrimary unit ofappropriation
Particularsof scheme
7mount to be spent duringthe year $% $% =coming
financial year>
Foreignexchange
(omponent
of theamountproposed incolumn =6>
9 u m b e r I d a t e o f t h e
o r d e r c o n v e y i n g
a d m i n i s t r a t i v e a p p r o v a l
t o t h e s c h e m e
* e m a r
s3r#9o# 9on,re,
curring
*ecurr ,ing Total
FORM B.M. 15
(R'4'rr'9 - 28 5ara "#1)
BUDGET CONTROL FORM FOR THE FINANCIAL YEAR FOREST DEPARTMENT
3ub,Head YYYYYYYYYYYYYYYYYYYYYY Month YYYYYYYYYYYYYYYYYYYY
3ub Head I
primary unitofappropriation
9o#
ofpro, ject
r o j e c t
BUDGETLLOTM
ENT
!TUL RESULTS
@ariation
From*evisedBudget
y # t # # # # # h l y e r
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9 a m e o f P r
-riginal
appropri,
ation
Modified
grants . u l y
7 u g #
3 e p t
- c t #
9 o v #
D e c #
. a n #
F e b #
M a r c h
7 p r i l
M a y
. u n e
E 7 , ' 0 0 - : ' r . 9 & '
D ' 4 2 , 2 ' 8 , . 8 9 ' r
B . 9 & '
$ 5 6 ' & 8 2 / % $0 $$ $5 $6 $' $& $8 $2 $/ $% 50 5$
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FORM B#M# "6
(R'4'rr'9 - 28 Para <#<)
LIST SCHEDULE OF NE* EXPENDITURE RELATING TO *ORKS OF THE
DEPARTMENT PROPOSED FOR INCLUSION IN THE BUDGET ESTIMATESFOR THE YEAR
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Ma-r H'a9
$ 5 6 ' & 8
Minor head Iprimary unit
ofappropriation
Descriptionof !or
Totalcost ofeach!or
7mount to be spent duringthe year $%,,,,$% =coming
financial year>
F o r e i g n e x c h a n g e c o m p o n e n t
o f t h e a m o u n t p r o p o s e d i n
c o l u m n = ' >
9 o #
I d a t e o f o r d e r
g i v i n g
a d m i n i s t r a t i v e a p p
r o v a l
9on,recurring
*ecur,ing
Total
R0# R0# R0# R0# R0#
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FORM B#M# ";
(R'4'rr'9 - 28 Para "#6 ()
FOREST DEPARTMENT DIVISION
(lassified 7bstract -f *evenue During YYYYYYYYYYYYY$%9ote; $# The items in this abstract should be arranged in
d ith th ib d B d t H d d 3 b h d
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accordance !ith the prescribed Budget Heads and 3ub,heads#
5# The (orresponding is F7(# Form 9o# $'
N-# -4 2'3 28 ,a0B--
I'30
A,,-.8
T - a - 4 B . 9 & '
0 . % ' a 9
R'3ar0I'30 V-.,'r#
" + 1
allo!ances and of refunds and advances+ vouchers for all other payments above *s#
$00 in amount and vouchers for all items adjusted by boo,transfer !ith other
departments+ are attached to the accounts# ) have as far as possible+ obtained vouchers
for other sums+ and am personally responsible that they have been so destroyed that
they cannot be used again;,
=i> (ertified that all the articles detailed in the vouchers attached to the
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= >
account and in those retained by the Dra!ing -fficer have been duly
received in good order and accounted for in the stoc register; and
=ii> The quantities noted in the vouchers are correct+ the quality is good the
rates paid are not in excess of the accepted and the maret rates and that
suitable notes of payments have been recorded against the indents and
invoices concerned to avoid double payment#
=iii> The daily labour charged in this account !as actually employed and paid
for#
(onservator of Forests#
Dated YYYYYYYYYYYYYYYYYYY )n charge of the Division
The YYYYYYYYYYYYYYYYYYYYY
9ote;, The certificate required by 7rticle ''/,7+ para '/+ !ill invariably be attached to
the classified abstract of expenditure for!arded to the 7ccountant 4eneral; ,
=i> 3ufficient details should be given in column 6 to enable the charges to be
at once understood and checed#
=ii> Th th it f h l i t id th f ti f th
FORM B#M# "<
(R'4'rr'9 - 28 Para 1#";B.9&' E023a' 0-28& 5r-a' a3-.8 -4 92r', a89 2892r', R','250 4-r '
'ar #9ote; (orresponding Form is stereo )#B# 9o# '$8 in the )rrigation Department#
PARTICULARSCIRCLES
a a a a
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$# 7verage of the actuals for the past 6normal years#9ote; =a> The years taen should beindicated !ith actual for the year $%XX=b> )f any year being abnormal has beenexcluded+ the fact should be stated sho!ing
brief reasons for its exclusion $%XXX#TOTAL
7didionst=i> -n account of extensions+ the revenue of!hich has not been fully taen into accountin the basic figure#=ii> -n account of increase in occupierEsrates+ similar account of !hich has not beentaen#
=iii> -n account of anticipated increase in thearea under crops !hich pay high rates+ e#g#during the cotton boom the area undercotton sho!ed large increase#=iv> -n account of improved distribution ofmore favourable climate condition or betterriver supplies#=v> -ther causes#
6# Deductions;=i> - t f d ti i i i ti
FORM B#M# "=
(R'4'rr'9 - 28 Para 1#";)
REVISED ESTIMATES SHO*ING PROBABLE AMOUNT OF DIRECT AND INDIRECT
AND RECEIPTS FOR THE YEAR ##9ote; (orresponding form is stereo )#B# 9o# '$& of the )rrigation Department#
CIRCLES
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PARTICULARSCIRCLES
a a a a
D2r', R','250*eali"ation for *abi to end of 3ep $%A9ov$%
Jn,reali"ed balance of $st half year to end of
3ep $%A9ov $%
To be reali"ed during estimated Demand forthe 5nd half year 7ctual Oharif $%
Total for the year 1nding march $%XX
T-a F-r T' Y'ar "=Deduct 3pecial remissions unreali"edbalance#9et amount to be reali"ed during year $%X
M20,'a8'-.0 r','250*eali"ed during remaining period of the yearending 3ep $%A9ov$%
T-a M20,'a8'-.0 R','250Deduct *efunds
FORM B#M# >
(R'4'rr'9 - 28 Para "1#1)
STATEMENT SHO*ING THE EXCESSES UNDER HEADS OF ACCOUNTS OF
IRRIGATION DEPARTMENTMajor HeadYYYYYYYYYYYYYYYYYYYYY
' M' -. -4 -r
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Sr#
N-#
H'a9 -4 a,,-.8/Na3'
-4 Ca8a0/U82
Or2&28a -4
M-9242'9
Gra8
F28a
M-9242'9
Gra8 D 2 4 4 ' r ' 8 , ' M' -. -4 -r
S.55'3%
'8ar
R'%
a55r-%
5r2a2-8
" + 1 6 ;
FORM B#M# "
(R'4'rr'9 - 28 Para ;#1)
LIST OF CONTINUING NE*/ITEM OF EXPENDITURE
Major HeadYYYYYYYYYYYYYYYYYYYYY
Sr#
N-# -4
A3-.8 5r-:29'9 28
' 'ar "= %%%%"= (a)
A3-.8 5r-:29'9 28
' 'ar "= %%%%"= () - 4 , - #
P r - : a
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'
S,'3'
Na3' -4 '
S,'3'
' 'ar "= "= (a) ' 'ar "= "= ()
F - r ' 2 & 8 E 7 , a 8 & ' , - 3 5 - 8 ' 8
< N - D a ' - 4 A 9 3 2 8 2 0 a 2 : ' A P P
* s # c u r i n g
9 o * e ,
c u r i n g
Total
* s # c u r i n g
9 o * e ,
c u r i n g
Total
$ 5 6 ' & 8 2 / % $0
Minor headA
3ub,Head =c>
4ross total
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FORM B#M# (R'4'rr'9 - Para "#)
YYYYYYYYYYYYYYYD1P7*TM19T3tatement of *eceipts claimable and reali"ed and credited in the YYYYYYYYYYYYYYYDistrict for the month of YYYYYYYYYYY
$ 5 6 ' & 8 2 / % $0
r h e a d o f *
e c e i p t s
H e a d s o f *
e c e i p t s
r e n t f i n a n c i a l G e a r
e s a m e m o t h n o !
# m o t h n o ! r e p o r t e d
e n c e
e n t o $
e o $ t ' e s
a e
a r 6
e n c e
e n t o $
e o $ t ' e
o n t '
o n
r r e m a i n d e
r o f t h e
a l y e a r #
e c u r r e n t f i n a n c i a l
2 I / >
i f f e r e n c e b
e t ! e e n
8 +
/ I % #
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M a j o r
M i n o r I d e t a i l e d H
B u d g e t 1 s t i m a t e s f o r c u r r
7 c t u a l *
e a l i " a t i o n s d u r i n g t h e
r e p o r t e d o n
7 c t u a l * e a
l i " a t i o n s d u r i n g t h e m
o n #
; c t u a # r e a # i 8 a t i o n $ r o c o
t ' e $ i n
a n c i a # * e a r t o c # o s e
o n t ' # a s t * e
; c t u a # r e a # i 8 a t i o n $ r o c o
t ' e $ i n a n c i a # * e a r t o c # o s e
n o < r e % o r t e d
7 n t i c i p a t e d r e a l i " a t i o n f o r
c u r r e n t f i n a n c i a
T o t a l p r e s e n t e s t i m a t e f o r t h e
y e a r = c o l u m n s 2
1 x p l a
n a t i o n o f i m p o r t a n t d i
c o l u m n s ' I & +
8
*s# *s# *s# *s# *s# *s# *s#
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FORM B#M# (R'4'rr'9 - Para "? 1? "#6? a89 "#;)
DISBURSING OFFICERS REGISTER AND ACCOUNT OF EXPENDITURE ON ESTABLISHMENT
-ffice of the YYYYYYYYYYYYYYYYYYYYYYYYYY DistrictYYYYYYYYYYYYYYYYYYYYYYYYYYY Major Head YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYMinor Head YYYYYYYYYYYYYYYYYYYYYYY
3ub,Head if any YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYMonth and yearYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY
"OUC BASIC PAY OFOFFICERS# BASIC PAY OFOFFICERS STAFF TRAVELINGALLO*ANCES
H O N O R A R I A
COMMODITIES SERVICES ETC#
OTHERPRIMARY
UNITS IF ANY
o :
* * r ( .
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O T H E R
A L L O * A N C E S H
TOT
N o
# ( 7 *
&
( 2 o 6 O 6 6 i - * r
+ e a v e " a # a r *
T o 7 ( .
& ( 2
o 6 * / 7 ( 1 . i / ; 0 * n 7
+ e a v e " a # a r *
T o 7 ( .
% i < * ) - o
n + * 2 ( n - * ( . . o w ( n -
O 7 ; *
T o 7 (
C - 8 2 8 &
' 8 ' 0 a 2 0 3 ' 8
O '
r , - 8 2 8 & ' 8 , 2 ' 0
T " # $ %
!/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/
A . . o 7 0 * n 7
C ; ( r g * )
; u t ' o r i 8 e d = e < A O t ' e r
C ; ( r g * )
; u t ' o r i 8 e d = e < A O t ' e r
C ; ( r g * )
; u t ' o r i 8 e d = e < A O t ' e r
C ; ( r g * )
; u t ' o r i 8 e d = e < A O t ' e r
C ; ( r g * )
; u t ' o r i 8 e d = e < A O ' t e r
C ; ( r g * )
; u t ' o r i 8 e d = e < A O ' t e r
C ; ( r g * )
; u t ' o r i 8 e d = e < A O ' t e r
C ; ( r g * )
; u t ' o r i 8 e d = e < A O ' t e r
C ; ( r g * )
; u t ' o r i 8 e d = e < A O ' t e r
C ; ( r g * )
; u t ' o r i 8 e d
C ; ( r g * )
; u t ' o r i 8 e d = e < A O t ' e r
9ote; =$> Jnder Nother primary units the Disbursing -fficer should utili"e a column for every primary unit there may be in use in
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the minor or sub,head concerned#=5> 7llotment should be noted in red in#
FORM B#M# +
(R'4'rr'9 - 28 Para ("#)
BILL EXTRACT TO BE ATTACHED TO DISBURSING OFFICERS BILLS AND
ACCOUNTS#
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Major Head YYYYYYYYYYYYYYYYYYYYYYYYY
Minor Head YYYYYYYYYYYYYYYYYYYYYYYYY
3ub,Head YYYYYYYYYYYYYYYYYYYYYYYYYY
Primary Jnit of 7ppropriation YYYYYYYYYYY
N-# a89 9a' -4 :-.,'r Par2,.ar0# A,,-.80#
Previous 1xpenditure
1xpenditure upto date
Balance
#
#
#
Date YYYYYYYYYYYYYYYYY 3ignatureYYYYYYYYYYYYYYYYY
Designation YYYYYYYYYYYYYYY
Dated YYYYYYYYYYYYYYYY
P id
FORM B#M# 1(R'4'rr'9 - Para "#;)
CONTROLLING OFFICERS REGISTER OF EXPENDITURE ON ESTABLISHMENT -ffice of the YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYMajor Head YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYMinor Head YYYYYYYYYYYYYYYYYYYYYYY 3ub,Head if any YYYYYYYYY YYYYYYYYYYYMonth and yearYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY
I N =
$
PAY OF OFFICERS#PAY OF OFFICERS
STAFFTRAVELING
ALLO*ANCES
S H O N O
R A R I A
CONTINGENCIESOTHER
PRIMARY
UNITS IF ANY
r r * 0 * n 7
r * o w ( n - *
O 7 ; * r
T o 7 ( .
3 ' 8
' 0
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# I S B U ! S I
M O N T $
O T
H E R A L L O * A N C E
TOT
& ( 2 o 6 O 6 6 i - * r
+ e a v e " a # a r
T o 7 ( .
& ( 2 o 6 * / 7 ( 1 . i / ; 0
+ e a v e " a # a r
T o 7 ( .
% i < * ) - o n + * 2 ( n - * ( . .
C -
8 2 8 & ' 8 ' 0 a 2 0 3
O ' r , - 8 2 8 & ' 8 , 2 '
T " # $ %
!/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/
A . . o 7 0 * n 7
C ; ( r g * )
; u t ' o
r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
; u t ' o
r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
; u t ' o
r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
; u t ' o
r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
; u t ' o
r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
; u t ' o
r i 8 e d = e < A O t ' e r 6
9ote; =$> -nly the monthly total communicated by Disbursing -fficers !ill be entered under each detailed head#
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=5> 7llotment should be noted in red in#=6> 3eparate account should be maintained for N9e! and N-ther 1xpenditure#
D20r2, O442,'r0 FORM B#M# 6(ontrolling -ffcierEs (R'4'rr'9 - Para "#; "#<)Head -f Department MONTHLY ACCOUNT OF EXPENDITURE ON ESTABLISHMENT-ffice of the YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY
Major Head YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYMinor Head YYYYYYYYYYYYYYYYYYYYYYY 3ub,Head if any YYYYYYYYY YYYYYYYYYYYMonth and yearYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY
PAY OF OFFICERS#PAY OF OFFICERS
STAFFTRAVELING
ALLO*ANCES
H O N O R A R I A
CONTINGENCIESOTHER
PRIMARY UNITSIF ANY
TOTL* r r * 0 * n 7
r *(.
. o w ( n - *
2 8 & ' 8
, 2 ' 0
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O
T H E R A L L O * A N C E S TOTL
& ( 2 o 6 O 6 6 i - *
+ e a v e " a # a
T o 7 ( .
& ( 2 o 6 * / 7 ( 1 . i / ; 0
+ e a v e " a # a
T o 7 ( .
% i < * ) - o n + * 2 ( n - * (
O 7 ; * r
T o 7 ( .
C - 8 2
' 0 a 2 0 3 ' 8
O ' r , - 8 2 8 & ' 8 ,
T " # $ %
llotment atbeginningofmonth8d
ditio
!/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/ !/
C ; ( r g * )
;
u t ' o r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
;
u t ' o r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
;
u t ' o r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
;
u t ' o r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
;
u t ' o r i 8 e d = e < A O t ' e r 6
C ; ( r g * )
;
u t ' o r i 8 e d = e < A O t ' e r 6
nsduringmonth8
Tota#
Reduction durinont'
Modi$ied rantex%enditure
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ex%endituredurin ont'
,x%enditure o$%revious ont'
Tota# ex%enditureto datea#ance o$a##otent
Here give modified grant+ and not balance of allotment as it stood at the beginning of the month to !hich the return relates#9ote; to 3eparate 7ccounts should be maintained for 9e! and -ther 1xpenditure#
F-r3 B#M# ;
(R'4'rr'9 - Para "#=)
HEAD OF DEPARTMENT MONTHLY ACCOUNT OF EXPENDITURE TO BE SUBMITTED TO THE FINANCE DEPARTMENT
Month and year YYYYYYYYYYYYYYYYYYYYYYYY
Major Head of account#
MINOR HEADS
7llotment at the beginning of month 7dditionsduring the month
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during the monthT-a
*eduction during the monthModified grant
1xpenditure during the month
1xpenditure of previous months
T-a
Balance of allotment
Here give modified grant+ and not balance of allotment as it stood at the beginning of the month to !hich the return relates#
9ote; 3eparate form should be used for 9e! and other expenditure#
F-r3 B#M# <
(R'4'rr'9 - Para "#"1)
FORM OF LEDGER ACCOUNT OF APPROPRIATION
Major; Minor Head Jnit of 7ppropriation
. 0 = > ? @ A B
o n
t i o n
g r a n t
l a r s
l e t t e r
Distribution of the 'rant among%ubordinate Officers
g r a n t
r e p o r t e d
n t ' e n e r a
l
r s
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d d i t i
R e d u c t
M o d i f i e d
1 a r t i c u
! o 8 a n d d a t e o f
$ n d i s t r i b u t e d g
" : p e n d i t u r e
b y c c o u n t a n
R e m a r
The columns under column 8 are meant for sho!ing the names of subordinate -fficers =(ontrolling -fficers or Disbursing -fficers>
among !hom the grant is distributional#9ote; 3eparate 7ccount should be maintained for ne! and other expenditure#
FORM B#M# =(R'4'rr'9 - Para "+#")
FIRST? SECOND STATEMENT OF EXCESSES AND SURRENDERS
7uthorised -ther 9e! (harged#Major Head
n o r H e a d
m a r y u n i t
a p p r o p r i a
t i o n o
f
r r e n t f i n a
n c i a l
d g r a n t o f
t h e
f i n a n c i a l y e a r
o r t h e l a s
t = / A
f t h e f i n a
n c i a l
u s t c l o s e d
o r t h e l a s
t A / =
a r j u s t c l o s e d 7 b 9
o l u m n s 7 >
9 a n d
7 ? 9
d t o t a l " :
p r 8 O f
t f i n a n c i a
l y e a r
e s t i m a t e s 9 7 c 9
r r e n d e r
" : c e s s
t i m a t e s a d o p t e d
e F i n a n c i a
l
p a r t m e n t
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M i n
1 r i m
O r i g i n a l a
t h e c u r
M o d i f i e d
c u r r e n t f
c t u a l s f o
m o n t h s o
y e a r j
c t u a l s f o
m o n t h s y e a
& o t a l o f c o
n t i c i p a t e d
t h e c u r r e n
7 R e 6 i s e d %
u r "
R e 6 i s e d e s t
b y t h e
D e p
. 0 = > ? @ A B .5 ..
Rs8 Rs8 Rs8 Rs8 Rs8 Rs8 Rs8 Rs8 Rs8
( )n the first statement the actuals of the first four months and in the 5 nd statement the actuals of the first / month of the current
financial year should be furnished#
)n the first statement the actuals of the last / months and in the 5nd statement the actuals of the last ' months of the financial year
just closed should be furnished#=c> This !ill be Head of Department for cast of the expenditure for the entire current financial year based on the progress of actuals
and on it the Financial Department !ill base the *evised estimates#
N-' =$> Heads of Department should send statement for complete major heads controlled by them unless the head is controlling bydifferent
Head of Departments# Figures reported under primary units should be totaled in all columns by 3ub,Head or minor heads andsummaries should be appended as in the printed budget including figures for *ecoveries from other 4overnment#
2 The first statement is due by $st .anuary and the second statement by the $& th 7pril#
=6> )n the case of )rrigation Department '/ I ' months actuals need not be supplied for any head except NMaintenance and *epairsand N1stablishment#
='> Figures should be given separately for Ncharged N9e! and Nother expenditure#
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FORM B#M# >(R'4'rr'9 - Para "+#")
A552,a2-8 4-r a8 a9922-8a a55r-5r2a2-8 4-r ' 'ar D20r2, D2:202-8
4-r D'5ar3'8
" + 1 6 DatedYYYYYYYYYYYYY$%
No 7
1xplanation of in sufficiency o grant+ recommendations and proposalsfor reappropriation by; ,
1 #i/,r/ing Oi*r:
2 Conro..ing Oi*r:3 !*gion(. $*()
B.9&'H'a9
A 5 5 r - 5 r 2 a 2 - 8 a 0
9 , - 3 5 ' ' 8
A . - r 2
E&'()*+#,-(2 a
2 - 8 a 5 5 2 ' 9 4 - r
E75'892.r' 9.r28&' 5a0 r'' 'ar0
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3 !*gion(. $*()
4 $*() o #*>(r*n:5 S*r*(r o =o+*rn*n in A)ini/r(i+* #*>(r*n ?
No#(*)@@@@@@@@@@@@@@@@@19
8
Or)*r o S(nion wi; )*(i./ A))iion(. A>>ro>ri(iono !/@
o /o,r* o (>>ro>ri(ion @@@@@@@N*wO;*rC;(rg*)
O r 2 & 2 8 a A
3 - 9 2 4 2 ' A
A
9 9 2 2 - 8 a A 5 5 r - 5 r 2
M a j o r I M
i n o r
h e a d s o f I p r i m a r y
u n i t o f a p p r o
p r i a t i o n
Ao,n
7 c c o u n t u
p t o t h e
m o n t h o f
9 e c e s s a r y f o r
r e m a i n i n g
m o n t h
$ % , , , , $ %
$ % , , , , $ %
$ % , , , , $ %
S(nion*) T;* (o,n
wi.. *
M* r*(>>ro>ri(ionro@@@
@@@@@@@@@@@@@@@@@@@@@@ @@@
S) AB
#*/ign(ion o
=a> (ontrolling -fficer =b> *egional Head=c> Head of Department=d> 3ecretary to 4overnment of
:est Paistan Finance Department
!/
*s# *s *s *s *s *s
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:est Paistan+ Finance Department
3trie out !hichever entries are not required# 7pplications should be prepared separately for expenditure that is ne!+ expenditure+ !hich is charged upon the Provincial (onsolidated Fund+ andother 1xpenditure
APPLICATION FOR APPROPRIATION OR RE%APPROPRIATION SANCTIONED GRANT
PROPOSED NE* GRANT# PROPOSED REDUCTION
Na3'-4
C2r,'',#
Ma-r
M28-rH'a9
Or2&28aa55r-5r2a2-8
4-r ,.rr'8428a8,2a
'ar#
E72028&a55r-5r2a2-8
4-r ,.rr'8428a8,2a 'ar
Pr-5-0'928,r'a0'#
A55r-5r2a2-8a0 8-'a90#
Na3'-4
,2r,'',#
Ma-r
328-rH'a9
E72028&a55r-5r2a2-8
4-r ,.rr'8428a8,2a 'ar
Pr-5-0'9r'9.,2-8#
A3-.8 a2,
a55r-5r2a2-82 0a89
a4'rr'9.,2-8
$ 5 6 ' & 8 2 / % $0 $$
*s# *s# *s# *s# *s# *s# *s#
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FORM B#M# "*eferred to in Para$&#' =b
N-'0$# This form should be used by the executive1ngineer in any of the follo!ing cases; ,
=a> :hen he requires a grant or anaddition to the grant for carrying on asanctioned major !or
DEPARTMENTCIRCLE
DIVISION
YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY#
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sanctioned major !or#=b> :hen he is unable to utili"e the
grant at his disposal for any !or+and !ishes to resign it either !hollyor in part#
=c> :hen he !hishes to utili"e the grant
for one !or upon some other#
5# 1ither of the columns for NProposed ne!grant or for NProposed reductions or both+may be used as required#
6# )f it happens that the grant alreadyallo!ed has been reduced the entry incolumn N1xisting grant for current year
!ould of course be the amount less suchreduction#
'# )t being of the utmost importance thatcarely intimation of possible lapses or ofexcesses in outlay on !ors should becommunicated to the 4overnment+ a close!atch should be maintained on the progressof all !ors by 1xecutive -fficer+ and thisform employed the moment the facts are
9o YYYYYYYYYYYYYfor YYYYYYYYYYYYYYYYY
7pplication for additional appropriation or re,appropriation of sanctioned grants#
9o# YYYYYYDated the YYYYYYYYYYYY$%
FOR*ARDED to the 3ecretary to
4overnment Punjab+ Financial Department for
3anction#
For 3ecretary+ 4overnment of Punjab+ YYYYY
YYYYYYYYYYYYYYYYYYYYYYYYYYYDepartment
9o# Date
RETURNED to the 3ecretary to 4ovt# of
Punjab+ Department duly sanctioned#
FORM B#M# *eferred to in Para $&#$0
FORM OF SUPPLEMENTARY ESTIMATES FOR PROPOSALS RELATING TOMATTERS OTHER THAN *ORK
DEMAND N-#
=4rant 9o# YYYYYYYYYYYYYYYYYY> Major Head YYYYYYYYYY M28-r 'a9
Pr23ar .82 -4
2 2
A3-.8 -4 9'3a89 0.%92:29'9 28-
Car&'9
(N' E75'892.r')
Gra89
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a55r-5r2a2-8
9'a2 9'3a89 4-r
&ra8
Car&'9
'75'892.r'
Gra89
T-aR',.rr28&N-8%
r',.rr28&T-a
" + 1 6
R0# R0# R0# R0# R0#
FORM B#M#
*eferred to in Para $&#$0
FORM OF SUPPLEMENTARY FOR *ORK DEMAND N-#
(Gra8 N-# ) Ma-r H'a9
m a r y J n i t
t i o n
o r g r a n t #
h ! o r 7mount of demand sub,divided into
=9e! expenditure>
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M i n
o r h e a d I P r i m
o f a p p r o p r i a t
D e t a
i l o f d e m a n d f o
T o t a l c o s t o f e a c h
4randTotal(harged
expenditure#
=9e! expenditure>
*ecurring9on,
recurringTotal
" + 1 6 ; <
R0# R0# R0# R0# R0# R0# R0#
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FORM B#M# +
R'4'rr'9 - 28 'ar0 "#1 (a) a89 "#6 (a)
REGISTER AND ACCOUNT OF EXPENDITURE ON *ORKS OF DISBURSING OFFICERS (DIVISIONAL OFFICERS) OF IRRIGATION
DEPARTMENT
Ma-r H'a9 -4 A,,-.8 D2:202-8
Month :ors
1 x t e n s i o n a n d
m p r o v e m e n t
n t e n a n c e a n d
r e p a i r s
TOOLS AND PFAT SUSPENSE
Deductionreceipts Irecoverieson (apital 7ccount
),9e!3upplies
)), *e,pairs I
(arriage#
Lumpsum
chargescreditableto other
Total
3torespurchasedform outside the
-thersuspense 7ccount#
Total
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1 i
M a i n
g4ovt#
Deptt#etccountry
7llotment=to be
noted inred in>#
*s# *s *s *s *s *s *s *s *s *s
FORM B#M# 1
R'4'rr'9 - 28 'ar0 "#;
REGISTER OF EXPENDITURE ON *ORKS OF CONTROLLING (OFFICER SUPERINTENDING ENGINEERS) OF BUILDING#
HIGH *AY? PUBLIC HEALTH ENGINEERING HOUSING AND PHYSICAL PLANNING IRRIGATION DEPARTMENT#
Ma-r H'a9 -4 A,,-.8 Na3' -4 C2r,'
Divisional-fficer
Month :ors
x t e n s i o n a n d
m p r o v e m e n t
TOOLS AND PLANER SUSPENSE
Deductreceipts Irecoverieson capitalaccount
Maintenance andrepairs
9e!3upplies
*epairsand
(arriage
Lumpsum
chargescreditabl
e toTotal
3torespurchase
d formout side
-thersuspense7ccount
Total
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1 x i m accountrepairs (arriage#
other4ovt#
Deptt#etc
thecountry
7ccount#
7llotment=to be
noted inred in>#
*s# *s *s *s *s *s *s *s *s *s
FORM B#M# 6
R'4'rr'9 - 28 5ara0 "#1 (a) "#6 () (1) "#;#
REGISTER OF EXPENDITURE ON *ORKS OF CONTROLLING (OFFICER SUPERINTENDING ENGINEERS) OF BUILDING
HIGH *AY? PUBLIC HEALTH ENGINEERING HOUSING AND PHYSICAL PLANNING IRRIGATION DEPARTMENT
Ma-r H'a9 -4 A,,-.8 D2:202-8
TOOLS AND PLANT ORIGINAL *ORKS
Month T o t a #
" t a %
s
) o r e s
t enera#;dinistration P
o # i c
e
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% # i e s
C a r r i a e s
e t o o t ' e r 7 o v e r n e n t 3 / e % a r t e n t
+ a n d R e v e n u e
P r o v i n c i a # , x c i s e
R e i s t r a t i o n
; d i n i s t r a t i o n o $ . u s t i c e
+ a i #
! C o n v i c t " e t t # e e n t s
" c i e n t i $ i c / e % a r t e n t
, d u c a t i o n
C ' a r e d
; u t ' o r i 8 e d
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I - = e < s u %
I I - R e % a i r s a n d
/ e d u c t # u % s s u s c '
a r e s c r e d i t a 2 # e
e t c
llotment 7to benoted in red
in98
Rs Rs Rs Rs Rs Rs Rs Rs Rs Rs Rs Rs Rs Rs Rs Rs
Month
OR('(!L ;OR<% CO!CL$D"D R"1(R%
9 e a # t ' " e r v i c e s
P u 2
# i c 9 e a # t '
;
r i c u # t u r e
@ e
t e r i n a r *
C o - o % e r a t i o n
I n
d u s t r i e s
C i v i # < o r 5 s
" t a t i o n e r * a n d % r i n t i n
M i s c
e # # a n e o u s
Counicatio
ns
M i s c
e # # a n e o u s
C i v i # 4 u i # d i n
Counicat
ions
M i s c
e # # a n e o u s
7 r a
n t s - i n - ; i d
" u s % e n s e
( + o s s o r a
i n 2 * e x c ' a n e
Provinc
ia#
) i n a n c e d $ o
r c
e n t r a # R o a d
n d
C ' a r e d
;ut'ori8
ed
C ' a r e
d
; u t ' o r i 8 e d
R e % a i r s
( m p r o 6 e m
e n t s
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) u n
llotment 7to be notedin red in98
Rs Rs
Rs Rs Rs
Rs
Rs
Rs Rs
Rs
Rs
Rs Rs
Rs
Rs
Rs Rs Rs
Rs
Rs
Rs
FORM B#M# ;
R'4'rr'9 - 28 5ara0 "#1 (a) "#6 () (1) "#;#
DISBURSING OFFICERS (D2:202-8a O442,'r)
CONTROLLING OFFICERS (S.5'r28'8928& E8&28''r0) MONTHLY ACCOUNT OF EXPENDITURE ON *ORKS OF IRRIGATION DEPTT
REGIONAL HEAD (C2'4 E8&28''r0) / HEAD OF DEPARTMENT
Na3' -4 D2:202-8 / C2r,'
Ma-r H'a9 -4 A,,-.8
0
TOOLS AND PLANT SUSPENSE
0 C a 5 2 a
- ' r
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* - r 0
E 7 ' 8 0 2 - 8 0
I 3 5 r - : ' 3 ' 8 0
M a 2 8 ' 8
a 8 , ' r ' 5 a 2 r 0
D ' 9 . , r ' , '
2 5 0 r ' , - : ' r 2 ' 0
A , , - . 8
N ' 0 . 5 5 2 ' 0
R ' 5 a 2 r 0
, a r r 2 a & '
L . 3 5 0 . 3 , a r & ' 0 , r ' 9 2 a ' - -
G - : ' r 8 3 ' 8 9 ' 5 # ' ,
T-a
F - r ' 2 & 8 0 - r ' 0
O ' r 0 . 0 5
' 8 0 ' A , , - . 8
T
- a
A-3'8 a ' '&28828& -4 3-8a9922-80 9.r28& 3-8
R0# R0# R0# R0# R0# R0# R0# R0# R0# R0# R0# R0#
T-aD'9.,2-80 9.r28& 3-8
M-9242'9 &ra8
E75'892.r' 9.r28& 3-8
E75'892.r' -4 5r':2-.0 3-80
T-a '75'892.r' - 9a'
Baa8,' -4 a-3'8
H'r' &2:' 3-9242'9 &ra8 a89 8- aa8,' -4 a-3'8 a0 0--9 a ' '&28828& -4 ' 3-8 - 2, ' r'.r8 r'a'0#
332
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FORM B#M# <R'4'rr'9 - 28 5ara0 "#1 (a) "#6 () (1) "#;#
DISBURSING OFFICERS (DIVISIONAL OFFICER) MONTHLY ACCOUNT OF EXPENDITURE ON *ORKS OFCONTROLLING OFFICERS (SUPERINTENDING ENGINEERS THE BUILDINGS HIGH*AYS AND PUBLIC HEALTH
REGIONAL HEADS (CHIEF ENGINEERS) ENGINEERING DEPARTMENT#Na3' -4 D2:202-8a C2r,' M-8
TOOLS AND PLANT ORIGINAL *ORKS
e e d i t a 2 # e t o o t
' e r
enera#
;dinistration
i c e
e n t
n tC
' a r e d
u t ' o r i 8 e d
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=
e < s u % % # i e s
R e c e i % t s ! c a r r i a e
+ u % s
u c
' a r e s c r e
d e % a r t e n t s
T o t a #
+
a n d r e v e n u e
P r o v i n c i a # , x c i s e
" t a % s
) o r e s t
R e i s t r a t i o n
; d i n
i s t r a t i o n o $ > u s t i
. a i # s a n d
c o n v i c t s e t t # e
P o # i c e
" c i e n
t i $ i c d e % a r t e n
, d u c a t i o n
9 e a # t ' s e r v i c e s
P u 2 # i c ' e a # t '
; u
;##otent at t'e einnin o$ont';dditions durin t'e ont'
Rs Rs Rs Rs Rs Rs Rs Rs Rs Rs RsRs
Rs
Rs
Rs
Rs
RsRs
Tota#
Reductions durin ont'
Modi$ied rant
,x%enditure durin t'eont'
,x%enditure o$ %reviousont',x%enditure to date
a#ance o$ a##otent
Here give modified grant+ and not+ balance of allotment of as it stood at the beginning of the month of !hich the return relates#
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ORIGINAL *ORKS REPAIRS#
7 p r i c u i t u s
@ e t e
r i n a r y
( o , o p e r a t i o n
) n d u s t r i a l
( i v i l : o r
3 t a t i o n e ' r y
a n d P r i n t i n g
M i s c e l l a n e o u
s D e p a r t m e n t
(ommunications
M i s c e l l a n e o u s
( i v i l B u i l d i n g
(ommunications
M i s c e l l a n e o u s
4 r a n
t , i n , 7 i d
3 u s p e n s e
Provincial Provincial
( h a r g e d
7 u t h o r i " e d
F i n a n c e d f o r
( e n t r a l * e a d
n d
( h a r g e d
* e p e
l
) m p r o v e m e n t
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F u n
;##otent at t'e einnino$ ont';dditions durin t'eont'
Rs Rs Rs Rs Rs Rs Rs Rs
Rs Rs Rs Rs Rs Rs Rs Rs
Rs
Rs
Tota#
Reductions durin ont'
Modi$ied rant
,x%enditure durin t'eont'
,x%enditure o$ %reviousont' Tota# ,x%enditure to date
a#ance o$ a##otent
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FORM B.M. 9R'4'rr'9 - 28 5ara0 "+#;
DETAILS OF *ORKS IN PROGRESS
" + 1 6 ; < = ">
S'r2aN-#
Na3' -4 *-r Sa8,2-8'9E023a'
O.a.5- '89 -4
'428a8,2a
'ar#
A-3'84-r ,.rr'8428a8,2a
'ar#
M-9242'9A55r-5r2a2-8
a - . a - ' 8 9 - 4 ' 4 2 r 0
& 3 - 8 0 9 . r 2 8 & , . r r ' 8
4 2 8 a 8 , 2 a ' a r ( a )
' - a - . a
4 - r '
' a r ( 2 # ' # ) - '
8 9 - 4 J . 8 ' #
' 9 5 r - : 2 0 2 - 8 ' , - 3 2 8 &
4 2 8 a 8 , 2 a ' a
r
r'3ar0
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A , . a
4 - . r / ' 2 &
P r - a
4 2 8 a 8 , 2 a
P r - 5 - 0 '
9ote; This form should be checed to see hat total of columns '#/ and % does not exceed the figures in column 6 and in case it does exceed
position should be explained in remars column# )f the case of scheme if enhanced o+ reduced a copy of revised administrative approvalshould be for!arded along !ith this form#
=a> Four month in the case of the statement accompanying the First statement of 1xcesses and 3urrenders and eight months in thecase of the statement accompanying the second statement of 1xcesses and 3urrenders#
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FORM B#M# +>
R'4'rr'9 - 28 5ara0 "#6 ()
D20.r028& O442,'r0? A,,-.8 -4 E75'892.r' -8 E0a203'8 -4 Irr2&a2-8 D'5ar3'8
Na3' -4 C2r,' O442,' -4 '
S'r:2,' H'a9 Y'ar
EXPENDITURE
J. A.&.0 S'5'3'r O,-'r N-:'3'r D','3'r
9 . r 2 8 & '
' 3 - 8
a 8
9 . r 2 8 & '
' 3 - 8
a 8
9 . r 2 8 & '
' 3 - 8
a 8
9 . r 2 8 & '
' 3 - 8
a 8
9 . r 2 8 & '
' 3 - 8
a 8
9 . r 2 8 & '
' 3 - 8
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Pr23ar .820 -4 a55r-5r2a2-8#
G r a 8
E 7 5 ' 8 9 2 . r ' 9
3 - 8
E 7 5
' 8 9 2 . r ' . 5 -
M - 9 2 4 2 ' 9 G r a
E 7 5 ' 8 9 2 . r ' 9
3 - 8
E 7 5
' 8 9 2 . r ' . 5 -
M - 9 2 4 2 ' 9 G r a
E 7 5 ' 8 9 2 . r ' 9
3 - 8
E 7 5
' 8 9 2 . r ' . 5 -
M - 9 2 4 2 ' 9 G r a
E 7 5 ' 8 9 2 . r ' 9
3 - 8
E 7 5
' 8 9 2 . r ' . 5 -
M - 9 2 4 2 ' 9 G r a
E 7 5 ' 8 9 2 . r ' 9
3 - 8
E 7 5
' 8 9 2 . r ' . 5 -
M - 9 2 4 2 ' 9 G r a
E 7 5 ' 8 9 2 . r ' 9
3 - 8
E 7 5
' 8 9 2 . r ' . 5 -
Pay of -fficer Z(hargedA7uthori"edPay of -ther 3taff ,, ,, ,,Traveling 7llo!ance Z(hargeA
7uthori"ed-ther 7llo!ance I HonorariaZ(hargeA 7uthori"ed(ontingencies ,, ,,, ,,, ,,(ollection charge by
Total
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FORM B#M# +>
R'4'rr'9 - 28 5ara0 "#6 ()
D20.r028& O442,'r0? A,,-.8 -4 E75'892.r' -8 E0a203'8 -4 Irr2&a2-8 D'5ar3'8
Na3' -4 C2r,'
Ma-r H'a9 Y'ar
EXPENDITURE
J. A.&.0 S'5'3'r O,-'r N-:'3'r D','3'r
8 & '
3 - 8
8 & '
3 - 8
8 & '
3 - 8
8 & '
3 - 8
8 & '
3 - 8
8 & '
3 - 8
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M28-r H'a9
G r a 8
E
7 5 ' 8 9 2 . r ' 9 . r 2
3 - 8
E 7 5 ' 8 9
2 . r ' . 5 - ' 3
M - 9 2 4 2 ' 9 G r a 8
E
7 5 ' 8 9 2 . r ' 9 . r 2
3 - 8
E 7 5 ' 8 9
2 . r ' . 5 - ' 3
M - 9 2 4 2 ' 9 G r a 8
E
7 5 ' 8 9 2 . r ' 9 . r 2
3 - 8
E 7 5 ' 8 9
2 . r ' . 5 - ' 3
M - 9 2 4 2 ' 9 G r a 8
E
7 5 ' 8 9 2 . r ' 9 . r 2
3 - 8
E 7 5 ' 8 9
2 . r ' . 5 - ' 3
M - 9 2 4 2 ' 9 G r a 8
E
7 5 ' 8 9 2 . r ' 9 . r 2
3 - 8
E 7 5 ' 8 9
2 . r ' . 5 - ' 3
M - 9 2 4 2 ' 9 G r a 8
E
7 5 ' 8 9 2 . r ' 9 . r 2
3 - 8
E 7 5 ' 8 9
2 . r ' . 5 - ' 3
*-r
1xtensions and )mprovementMaintenance and *epairsTool and Plant3uspense-ther suspenseTotal suspenseDeduct *eceipts recoveries oncapital 7ccount
Total
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