31477030 Budget Manual Complete

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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

2



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

3



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

4



=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

5



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+

6



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

7



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

8



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

9



!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

10



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

11



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#

12



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

13



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

14



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

15



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#

16



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+

17



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

18



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#

19



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

20



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

21



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;,

22



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#

23



=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

24



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

25



=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

26



=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

27



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

28



'$,*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>#

29



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

30



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#

&#6# 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

31



!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#

&#8 =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

32



)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

33



&#%# =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

34



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

35



)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

36



=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

37



=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

38



Heads of Departments+ to the Finance Department+ through their 7dministrative

Departments

&#5$# 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#

&#55# )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

39



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#

40



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

41



=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

42



=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

43



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

44



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

45



=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

46



=$> 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

47



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

48



=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

49



=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

50



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

51



=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

52



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

53



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

54



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#

55



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+

56



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

57



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

58



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

59



=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#

60



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

61



=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

62



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

63



=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

64



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

65



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

66



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

67



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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69



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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70



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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71



)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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72



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

72

73



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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74



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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75



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

75

76



76

77



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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78



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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79



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#

79

80



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

80

81



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

81

82



=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

82

83



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#

84



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;

85



)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

86



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

87



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

88



=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

89



)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

90



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


)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


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

91



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

92



$&,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

93



=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

94



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

95



$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

96



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

97



$6#$&# 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#

98



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

99



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

100



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

101



=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

102



$'# $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#

103



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#

104



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 $&#5 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

$&#5# *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#

105



=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#$&#6# =a> Finance Department has full po!ers to re,appropriation subject to the

restrictions subject to the restrictions mentioned in para $&#5#

=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

106



=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

107



=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

108



=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

109



!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

$&#8# 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#$&#2# )f the Head of Department feels that there is need for additional grant and

110



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

111



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

112



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

113



=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+

114



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+

115



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

116



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

117



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

118



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

119



=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

120



=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

121



=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

122



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

123



$8#$&# 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

124



$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

125



=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

126



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

127



$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#

128



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

129



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

130



=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

131



=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

132



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

133



=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

134



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

135



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

136



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

137



=&> 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

138



(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+

139



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

140



=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

141



= > 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

142



(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?

143



= > 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

144



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

145



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

146



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

147



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

148



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

149



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

150





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

151





Controlling


nalHeadsandthe


Heads of


Date bywhichthe


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

152





Controlling


nalHeadsandthe


Heads of


Date bywhichthe


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

153





Controlling


aHeadsandthe


Heads of


Date bywhichthe


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

154





Controlling


Headsandthe


Heads of


Date bywhichthe


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

155





Controlling


Headsandthe


Heads of


Date bywhichthe


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

156





Controlling


Headsandthe


Heads of


Date bywhichthe


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


1st /eceer--

"ecretar*,xcise !

Taxation

10t'

/eceer

-do-

0170 Tax onPro$ession Trades !

-do--do- -- -do- -do-

Regional

157





Controlling


Headsandthe


Heads of


Date bywhichthe


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


1st /eceer

--

"ecretar*,xcise !

Taxation10t' /eceer

1st

.anuar*

Padd* 9usin Tax

R i t $ t' #

Regional

158





Controlling


Headsandthe


Heads of


Date bywhichthe


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

159





Controlling


Headsandthe


Heads of


Date bywhichthe


1 2 3 4 5 6 7

.udicia# record roo

recei%ts G /istrictcourts

/e%ut*

Coissioners


Meer oard


-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-

1231 .ustice recoverieso$ over %a*ents

/e%ut*Coiss

ioners

/istrict and"essions .ude

1st /eceer

-- -do- -do-

1231 .ustice-Co##ectiono$ Pa*ents $or "ervicerendered

Reistrar 9i'courts

Reistrar 9i'courts

-- -do- -do-

1231 *$%&(C" 2O&H"R

)ees $or ;dinistrator Genera#

;dinistrator

enera#

;dinistratorenera#

--;dinistrator

enera#-do-

Inso#venc* courtrecei%ts

Civi#Courts

concerned

/istrict !"essions .ude1st /eceer

--;dinistrator

enera#-do-

Coission on sa#e /e%ut*

RegionalH d

160





Controlling


Headsandthedatebywhichtheestimatesshouldreachthem

Heads ofDepartmentsand the dateby which theestimatesshould reachthem

Date bywhichthe


1 2 3 4 5 6 7

Recoveries o$ over

%a*ents1233 .;I+ OT9,R" -do- -do- -- -do- -do-

9ire o$ convictsMisce##aneous recei%ts

1OL(C"1200 Po#icerecei%ts $roCivi#;dinistration! ot'er$unctions

1230 +; ! OR/,RR,C,IPT"

1232 PO+IC,-),,")I=," ! )OR),ITUR,"

"u%erintendent

o$ Po#ice

Ins%ectorenera# o$ Po#ice

1st /eceer--

Ins%ectorenera# o$

Po#ice-do-

Motor drivin +icenses)ees

Ot'er recei%ts

1232 PO+IC,R,CO@,RI," O) O@,RP;M,=T"

-do- -do- -- -do- -do-

Recoveries o$ over%a*ent

1232 PO+IC,-" i t I t I t

RegionalHeads

161





Controlling




Date bywhichthe


1 2 3 4 5 6 7

socia# "ervice

2100 Recei%ts$or Civi#;dinistration! ot'er)unctions

1251 ,ducation

Universit*-)eesovernent artsco##ee

Princi%a#s

/irector o$education

1st =oveer--

"ecretar*,ducation

de%artent1st /eceer

1st

.anuar*

Universit*-)eesovernent

%ro$essiona# co##ee

-do- -do- -- -do- -do-

"econdar*-)eesovernent "c'oo#s

Princi%a#sA

9eadastersA

9eadistresses

-do- -- -do- -do-

"%ecia#-recei%ts o$tec'nica# ! coercia#Institutes

Princi%a#s

/irector o$ Tec'nica#,ducation

1st =oveer

-- -do- -do-

enera#-Recoveries o$over%a*ent /irectoro$educatio

/irector o$education

1st =oveer-- -do- -do-

RegionalHeads

162





Controlling




Date bywhichthe


1 2 3 4 5 6 7

Price o$ out door ticets

/iet C'ares

Medica#

su%ts !/istrict9ea#t'o$$icers

-do- -- -do- -do-

Rent $ro roos -do- -do- -- -do- -do-

overnent s'are o$%rivate %racticerecei%ts o$ overnentdoctors

-do- -do- -- -do- -do-

1252 9ea#t'-Menta#9os%ita# Recei%ts

Recei%ts $ro %a*in%atients

-do- -do- -- -do- -do-

Ot'er recei%ts -do- -do- -- -do- -do-

1252 9,;+T9 ";+, O)M,/ICI=," !@;CCI=,"

"a#e %rocess o$ @accine+*%'

/istrict'ea#t'o$$icer

-do- -- -do- -do-

acterio#oica# recei%ts acterio#oist

-do- -- -do- -do-

Ot'er Recei%ts ;#iCo##ectin

RegionalHeads

163





Controlling




Date bywhichthe


1 2 3 4 5 6 7

Contriutions * t'e

$edera# overnent o$t'e reservation o$ edsin t'e Tuercu#osis"anatoriu "a#i

Med

"u%dt T

sanatoriu

/irector 9ea#t'15t' =oveer

-- -do- -do-

Ot'er contriutions /irector9ea#t'

-do- -- -do- -do-

1252 9,;+T9-R,CO@,RI," O) O@,RP;M,=T"

Recoveries o$ over%a*ents

;##Co##ectin

O$$icerso$ 'ea#t'

/e%tt

Medica# su%dtA

/9HA/irector9ea#t' 15t'

=oveer

-- -do- -do-

1252 9,;+T9CO++,CTIO= O)P;M,=T )OR",R@IC," R,=/,R,/

)ees $or c'eica#,xaination

C'eica#,xaine

r

/irector 9ea#t'15t' =oveer

-- -do- -do-

Ot'er recei%ts -do- -do- -- -do- -do-

1$3L(C

RegionalHeads

164





Controlling




Date bywhichthe


1 2 3 4 5 6 7

'R(C$L&$R" 1260 Recei%ts $ro

,conoic "ervices1200 Recei%ts$ro Civi#;dinistration! ot'er)unctions

1261 ;ricu#ture-;ricu#tura# Recei%ts

Recei%ts $ro,x%erienta# )ars /e%ut*

/irector,xtra;sstt

/irector

/irector15t' =oveer

/irector

enera#1st

/eceer

"ecretar*;ricu#ture

/e%tt10t' /eceer

1st

.anuar*

Recei%ts $ro "eed$ars

Recei%ts $ro /istrict$ors

Recei%ts $ro;ricu#tura#,nineerin "ection

/e%ut*/irector

-do- -do- -do- -do-

Recei%ts $ro Bar'ana;#ate-arae

a'a<a#%ur

Pro>ect/irector

-do- -do- -do- -do-

Recei%ts $ro orino%erations

;ricu#ture -do- -do- -do- -do-

RegionalHeads

165





Controlling




Date bywhichthe


1 2 3 4 5 6 7

1261 ;ricu#ture

Ot'ers-Recei%ts $rosoi# conservation ando%eration

;ricu#ture

,nineer

/irector15t' =oveer

/irecto

renera

# 1st

/eceer

-do- -do-

Recei%ts o$ arrears$ro ,x-Coissionaents an accounts o$sa#e o$ cotton seed and$erti#i8er

,xtraassistantdirectorde%ut*

director

-do- -do- -do- -do-

Misce##aneous -do- -do- -do- -do- -do-

F(%H"R("%1200 Recei%ts$ro Civi#;dinistration! ot'er$unctions

1260 Recei%ts $roeconoic services

1261 )is'eriesRecei%ts

/irector/e%ut*

/irector;sstt

/irectoroo#ois

t)is'eriesT i i

/irector o$)is'eries

10t' /eceer--


10t' /eceer-do-

RegionalHeads

b

166





Controlling




Date bywhichthe


1 2 3 4 5 6 7

Recei%ts $ro oi#er

)ars

/irector

%ou#tr*/eve#o%

entCentre

-do- -- -do- -do-

Recei%ts $ro t'etrans$erred aricu#tura#$ars

/irector#ivestoc

)ars-do- -- -do- -do-

Recei%ts $ro t'e#ivestoc $ar Ra''u#aan

-do- -do- -- -do- -do-

Ot'er recei%ts /irector

+ivestoc

%roduction !

,xtension

;rti$icia#Inseina

tion

-do- -- -do- -do-

+eave "a#ar* -do- -do- -- -do- -do-

Inseination )ee -do- -do- -- -do- -do-

Recei%ts $ro Researc'Institute a'adurnaer /irector+ivestoc

P d ti d d d

RegionalHeads

D t b

167





Controlling




Date bywhichthe


1 2 3 4 5 6 7

+eave "a#ar*

contriution o$ O$$icerstrans$erred on )orein"ervices

Recoveries $ro ot'erProvincia# overnentsin res%ect o$ Co-o%erative TraininInstitute )aisa#aad

Princi%a# Co-o%

TraininInstitute

Reistrar Co-o%erative"ocieties

1st /eceer

--Reistrar Co-

o%erative"ocieties

-do-

Incoe $ro Pa-eran /eonstration)ar C'a-5 )ai8

Mu#tan

Pro>ect/irectorCo-o%

;ricu#tura#/eonst

ration)ar

C'a 5)ai8

Mu#tan

-do- -- -do- -do-

Ot'er Recei%ts

(ndustries

.555 !on &a:Receipts.55 Receiptsfrom Ci6ild i i t ti

I=/U"TRI,"

RegionalHeads

D t b

168





Controlling




Date bywhichthe


1 2 3 4 5 6 7

Recei%ts $ro ot'ers

Industries O%erations

/irector

o$Industrie

sA;##/e%ut*/irector

!Industria

#/eve#o%

entO$$icers

/irector o$Industries !

Minera#/eve#o%ent ;##/e%ut* /irector

;##/e%ut*/irecto

r

-do- -do-

1264 Industriesrecoveries o$ OverPa*ents

/irectoro$Industrie

s !Minera#/eve#o%

entO$$icer !

a##/e%ut*/irector

;## /e%ut*/irector

-- -do- -do-

Industries Co##ection o$

Pa*ent $or "ervicesRendered

)ees $or t'e "ervices o$ /irector

RegionalHeads

Date by

169





Controlling


andthedatebywhichtheestimatesshouldreachthem


Date bywhichthe


1 2 3 4 5 6 7

)ees $or Ins%ection o$

oi#ers

C'ie$

Ins%ector o$

oi#ersAIns%ector

o$oi#ers

-do- -- -do- -do-

)ees under Partners'i%;ct 1&32

;##/e%ut*/irectors

;## /e%ut*/irector

- -do- -do-

)ees $or Ins%ection o$"tores

/irectoro$

Industries !Minera#/eve#o%ent

/irector o$

Industries !Minera#/eve#o%ent

- -do- -do-

)ees $ro t'eovernent <eavin !)inis'in Institute"'a'dara

Manaer -do- - -do- -do-

Ot'er Recei%ts /irectoro$IndustriesA;##/e%ut*/irectors

RegionalHeads

Date by

170





Controlling




Date bywhichthe


1 2 3 4 5 6 7

Recei%ts on account o$

"e#ection oards $orrecruitent to t'esecretaria# O$$icers9ead o$ ;ttac'ed/e%artents !/ivisiona# oards

C'ie$"ecretar

*

C'ie$ "ecretar*10t' /eceer

--C'ie$ "ecretar*10t' /eceer

1st

.anuar*

1213 ,conoicReu#ation Recei%tsunder t'e ei't !Measures ! Trade,%#o*ees ;ct

/e%ut*A.oint

/irector

/irectorA+aoure#$are

10t' /eceer--

/irectorA+aoure#$are

10t' /eceer-do-

1250 Recei%ts $ro"ocia# "ervices

1251 ,ducation-Recei%ts $roMuseus

Coissioner

a'a<a#%ur

"ecretar*In$orationCu#ture ! Touris

10t' /eceer

--

"ecretar*In$oration

Cu#ture ! Touris

10t' /eceer

-do-

1253 Man%o<erManaeent-Recei%tso$ t'e Man%o<er !,%#o*entorani8ations

Princi%a#

/irectorMan%o<er Trainin

10t' /eceer

--


10t' /eceer

-do-

1253 Man%o<erManaeent Recei%ts

d t' t

/e%ut*A.oint /irector +aour /irector +aour

RegionalHeads

Date by

171





Controlling




Date bywhichthe


1 2 3 4 5 6 7

)ees $or Reistration o$

Co%anies (<it'O>ects Con$ined toProvinces underCo%anies ;ct 1&31

-do- -do- -- -do-

oo#oica# ardensa'a<a#%ur

Conservator o$)orests(Pars !i#d#i$e

Conservator o$)orests (Pars !i#d#i$e

-

"ecretar*)orestr* i#d#i$e

! )is'eries/e%tt

10t' /eceer

-do-

C(#(L ;OR<%1240 Recei%ts $roCounit* "ervices

.55 Receiptsfrom Ci6ildministratio

n - OtherFunctions

1241 ors-ui#dinRent

Rent $ro Residentia#ui#dins ,xecutiv

e,nineer

"u%erintendin,nineer15t' =oveer

C'ie$,nineer 1st

/eceer

"ecretar* C !10t' /eceer

-do-

Rent $ro Rest 9ouse -do- -do- -do- -do- -do-

1241 orsRecoveries o$,x%enditure

RegionalHeads

Date by

172





Controlling




Date bywhichthe


1 2 3 4 5 6 7

Recei%ts $ro

overnent Rest9ouses

-do- -do- -do- -do- -do-

9ire C'ares o$ac'iner*Aroad ro##ers


"a#e o$ tender $ors -do- -do- -do- -do- -do-

Reistration )ee o$Contractors


+ease Mone* o$ +and$or %etro# %u%s


+ease one* o$ +and$or s'o%s


Con$iscationA$or$eitureo$ de%osits o$ earnestone*


Ot'er Recei%ts -do- -do- -do- -do- -do-

HO$%(!' -1H4%(CL1L!

.55Receipts fromCi6ildministratio

n - OtherFunctions

1250 Recei%ts $ro"ocia# "ervices

1254 9ousin !

RegionalHeads

Date by

173





Controlling




Date bywhichthe


1 2 3 4 5 6 7

n - other

Functions1212 )isca#;dinistration

Recei%ts-in-;id o$"u%erannuation

-- -- -- -do- -do-

Contriution o$ Pension! ratuities

-- -- --;ccountant

enera#1st

.anuar*

"'are o$ Pensions#iai#it* recovered $ro+oca# odies $orProvincia#i8ed

Co##eesA"c'oo#s

-- -- -- -do- -do-

Ot'ers -- -- -- -do- -do-

%&&(O!"R4- 1R(!&(!'

.55 Receiptsfrom Ci6ildministration nd otherFunctions

1260 Recei%ts $ro,conoic "ervices

1264 Printin-"a#e o$Ot'er overnent

Pu#ications Paistan+a< Recei%ts Civi# +ist! Ot'er Pu#ications

Contro##er Printin

!"tationer*

Contro##er

Printin !stationer* --

Contro##er

Printin !stationer* -do-

RegionalHeads

dDate by

174





Controlling




Date bywhichthe


1 2 3 4 5 6 7

1264 "tationer* Ot'ers

"a#e Proceeds o$C'e:ue oos "u%%#iedo $ro "ta%s "tores

;ccount

antenera#Pun>a

;ccountantenera# Pun>a

-- -do- -do-

M(%C"LL!"O$%

.555 !on &a:Receipts

13&0 Ot'ers-Un-c#aied /e%osits

"ecretar* to

ovtA/e%ut*

Coissioner

"ecretar* toovernentA

Coissioner--

"ecretar* toovtACoissi

oner1st /eceer

-do-

.055MiscellaneousReceipts

13&0 Ot'er-"a#e o$"tore and Materia#s -do- -do- -- -do- -do-

13&0 Ot'ers-"a#e o$+and and 9ouses etc

/e%ut*Coiss

ioner

Coissioner1st /eceer

--Meer oard


-do-

Recei%ts $roovernent o$ "ind onaccount o$ 20K o$ex%enditure on rant-in-;id to =IP;

"ecretar*

"; ! /

"ecretar*"; ! /

--"ecretar*"; ! /

1st /eceer-do-

Recei%ts $orovernent o$ =)P onaccount o$ 20K o$ex%enditure on rant in

"ecretar*"; ! /

"ecretar*"; ! /

-"ecretar*"; ! /

1st /eceer1st .anuar*

RegionalHeads

dDate by

175





Controlling


andthedate

bywhichtheestimatesshouldreachthem

Heads ofDepartments

and the dateby which theestimatesshould reachthem

Date bywhichthe


1 2 3 4 5 6 7)ees under t'e %oisons

;ct ! Ru#es-do- -do- -- -do- -do-

;rs +icence )ee -do- -do- -- 9oe"ecretar*1st /eceer

-do-

)ees under t'e;ricu#tura# %roducearet ;ct

/e%ut*Coissioner

Coissioner -- Coissioner1st /eceer

-do-

)ees #evied $or screenino$ $i#s

"ecretar*"; ! I/e%tt

"ecretar*"; ! I /e%tt

-- "ecretar*"; ! I/e%tt1st /eceer

-do-

"ett#eent )ees

Ot'er )ees "ecretar*"; !IA/e%ut*Coissioner

"ecretar* "; !IA/e%ut*Coissioner

-- "ecretar*"; !IA/e%ut*Coissioner1st /eceer

-do-

13&0 Ot'ers-Recei%tsunder t'e Mines !Oi#$ie#ds ! Minera#/eve#o%ent (ovtContro# ;ct 1&4?

Recei%ts $ro Rents !

Ro*a#ties ;nnua# )eesC'ares )ee ;%%#ication)ee Cost o P#ants etc

/irector

Industries !

Minera#

/irector Industries! Minera#

/ # t--

/irector

Industries !Minera#

/eve#o%en-do-

RegionalHeads

dDate by

176





Controlling


andthedate


Heads ofDepartments


Date bywhichthe


1 2 3 4 5 6 7Recei%ts $ro t'e

/e%osits ;ccountant o$C'ie$ "ett#eentCoissioner Pun>a

"ett#ee

ntCoissi

oner

Meer oard O$Revenue

--

Meer

oard o$Revenue

1st /eceer

-do-

Recei%ts $roovernent o$ Paistanon account o$/earcation o$ IndoPaistan oundar*

Meeroard o$Revenue

Meer oard o$Revenue

--Meer oard

o$ Revenue1st /eceer

1st

.anuar*

Ot'er Recei%ts /e%ut*Coiss

ionerCoissioner --


-do-

13&0 Ot'ers-"urc'ares

"torae "urc'ares inres%ect o$ )ood rainstrans$erred $or rant=o L733-"tate Tradinin )ood rain ! "uer-?-11 $ood ('eat Rice !"uar

/irector)ood

"ecretar* )ood --"ecretar* )ood1st /eceer

-do-

"torae "urc'are inres%ect o$ "uartrans$erred $ro rant

=o 733-"tate Tradinin )ood rain ! "uar-?-11 )ood ('eat Rice !

-do- -do- -- -do- -do-

RegionalHeadsand

Date by

177





Controlling


andthedate


Heads ofDepartments


ywhichthe


1 2 3 4 5 6 7

"a#e o$ under-

deve#o%entaricu#tura# #and *auction or %rivate treat*in co#onies

"a#e o$ %ro%rietar*ri'ts to tenants inot'er t'an co#onies

"a#e o$ ot'eraricu#tura# #ands

"a#e o$ %#ots o$ sur%#us#and

")&R+ORD(!R4R"C"(1&%.055MiscellaneousReceipts7Contd89

1322 ,xtra-Ordinar*Recei%ts "a#e o$ ot'erovernent ;ssets /e%ut*

Coissioner

Coissioner --Meer oard


1st

.anuar*

1323 ,xtra-Ordinar*Recei%ts "a#e o$;ricu#tura# Mac'iner*

/irector;ricu#tu

ra#,nineer

inMac'iner

*

/irector;ricu#tura#,nineerinMac'iner*

1st /eceer

--Meer oard


1st

.anuar*

" # $ T t

RegionalHeadsand

Date by

178





Controlling


andthedate


Heads ofDepartments


ywhichthe


1 2 3 4 5 6 7

Misce##aneous recei%ts /e%ut*

Coissioner


Meer oard


-do-

PART ! II

EXPENDITURE

179



'rant !o8

MinorHead/Minor

Function(ncludingDetailedFunction

hereunder

Disbursing Officer

ControllingOfficers andthe date bywhich theestimatesshouldreach them

Regiona

l Headsand thedate bywhichtheestimatesshouldreachthem

Heads ofDepartments and thedate bywhich theestimatesshouldreach them

Date bywhich theestimatesshouldreach theFinanceDepartment

1 2 3 4 5 6 7

.8 O1($M

500 ,conoics"ervices

570 Industries !Minera#Resources

57& Ot'ers-O%iu )actor*

ManaerO%iu)actor*+a'ore

"ecretar*,xcise ! Taxation

--"ecretar*,xcise ! Taxation

1st .anuar*

8 L!DR"#"!$"

500 ,conoic"ervices

510 ;ricu#ture !)ood

512 +andManaeent(+and Records !Co#oni8ation

(i C'are o$;dinistration

(a )orestReserve !ra8in +ands

/e%ut*Coissio

ner

Coissioner

1

st

/eceer

--

Meeroard o$Revenue

10t'

/eceer

-do-

( +and /irector

MinorHead/Minor

ControllingOfficers and

Regional Headsand thedate by

Heads ofDepartmen

Date bywhich the

180



'rant !o8

Head/MinorFunction(ncluding

DetailedFunction

hereunder

Disbursin

g Officer

Officers andthe date bywhich the

estimatesshouldreach them

date bywhichthe

estimatesshouldreachthem

ts and thedate by

which theestimatesshouldreach them

estimatesshould

reach theFinanceDepartment

1 2 3 4 5 6 7

(a"u%erintendence

;ssistant"ecretar*

(Conso#idations

Meeroard o$Revenue

-- -do- -do-

( /istrict

C'are

;dditiona#

/e%ut*Coissioner


-- -do- -do-

(vii <ors /e%ut*Coissioner

-do- -- -do- -do-

081RO#(!C(L ")C(%"

000 enera#;dinistration

020 )isca#;dinistration

023 Tax-Manaeent,xcise ! Taxation/e%artent(Provincia# ,xcise

/irection/irectorenera#,xcise ! Taxation

/irectorenera#,xcise ! Taxation

-

"ecretar*,xcise ! Taxation10t'

/eceer

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Date bywhich theestimatesshouldreach the

216



g


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1 2 3 4 5 6 7

241;dinistration

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242 O%erationa#,x%enses

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1st /eceer

-- -do- -do-

,sta#is'ent -do- -do- -- -do- -do-

Medica#,sta#is'ent

;ssistant/irector

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1st /eceer- -do- -do-

..05(!&"R"%&

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1137 Interest on9 ! PP

9 ! P P"ecretar* 9

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217



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700 /et"ervicin invisi#e)unds ! rants

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/e%artent

-- -- -- --

710 Re%a*ent o$Princi%a#

-- -- --

?70 /oestic/et

-- -- --

715 /oestic/irector

-- -- --

71? 4K +andCoissionCo%ensationsonds

-- -- --

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1st

.anuar*

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)#oatin /et(/isc'ared

700 /et servicininvisi#e )unds !rants

(1"ecretar*)inance

/e%artent

-- ---- --

710 /et"ervicin

-- -- --

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)ood/e%arte

-- -- --

'rant !o8

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218



g


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1 2 3 4 5 6 7

7-?11 )ood('eat Rice !"uar

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/*/irector

Trans%ort

-do- -- -do- -do-

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Reiona#A/istt

O$$icer /*/irector

)ood("oi#sMu#tan

-do- -- -do- -do-

,n$orceent ! ;ntisu#in "ta$$

-do- -- -do- -do-

"u%erintendent o$

Po#ice ;ntisu#in

!,n$orcee

nt Rice !Padd* !'eat

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Rice %add*'eat !

en$orceent1st /eceer

-- -do- -do-

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219




g Officer



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1 2 3 4 5 6 7

008 %&&"&RD(!'(! FOOD&R(!% -%$'R

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-- -- --

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/e%artent10t'

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1st

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Re%a*ent o$s%ecia# +oans $orad>ustent o$ )ood;dvances(C'ared

-- -- -- --

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/irectorA/*/irector )ood1st /eceer

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)oodContro##erARationinContro##er

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-- -- --

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-- -- - -- --

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-- -- -- -- --

Interest on Ca%ita#(C'ared

-- -- -- -- --

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220




g Officer



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1 2 3 4 5 6 7

COL

Medica# "tores/e%ots

O$$icer-in-C'areMedica#"tores/e%ot+a'ore

"ecretar*9ea#t' /e%tt10t' /eceer

--

"ecretar*9ea#t' /e%tt

10t'

/eceer

1st

.anuar*

ross C'ares -- -- -- -- --

,sta#is'entC'ares

-- -- -- -- --

Purc'ase o$ --

Medica# "tores -- -- -- -- --

Octroi C'ares -- -- -- -- --

Trans%ort c'ares -- -- -- -- --

Custo /ut* -- -- -- -- --

/educt-Recei%ts !recoveriesProvincia# ovt9os%ita# !/is%ensaries

O$$icer-in-

C'areMedica#"tore

/e%ot+a'oreA/ir

ector9ea#t'

"ervices+a'ore

"ecretar*9ea#t' /e%tt10t' /eceer

--

"ecretar*9ea#t'/e%tt

10t'

/eceer

--

7-?14 CO;+

Coa# Contro#orani8ation

-- -- -- -- --

ross ,x%enditure,sta#is'ent

APPENDIX E

(R'4'rr'9 - 28 5ara&ra5 6#"<)

221



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; ,

222



=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

223



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

224



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

225



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

226



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

227



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

228



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 ,,,,, $$#'

229



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

230



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

231



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

232



7udit Department,,,,,, $6#$$

9e! item of to be accompanied by an explanatory

memorandum ,,,,,,,,,,, /#%

9ot provided for in original Budget estimates+

Procedure of providing funds ,,,,,,, $&#8

-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

233



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 ,,,,,,,,,,,,, &#$'

234



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 ,,, &#6G

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

235



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

236



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



Public 7ccount (ommittee


“R”

238



“R”RE%APPROPRIATIONS%%%%

7uthorities to !hom the orders sanctioning

should be communicated# ,,,,,,,,, $&#& =d>

(onditions in !hich not permissible ,,,,,, $&#5

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 ,,,,, $&#6 =a>

Po!er of 7dministrative Department and

-fficers in category $ to 3anction,,,,,,,,,,, $&#6 =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


*eports 7udit

3 N7 t

239



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

240



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

241



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 ,,,,,,,,, $&#2

(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


3upplementary Budget statement

242



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”


Toen grant

Definition of,,,,,,,,,,,, 5#&/

Jnit

243



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

244



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

245



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

246



INSPECTOR OF TREASURIES

N-# BI ! < (;) / 1=GOVERNMENT OF *EST PAKISTAN

FINANCE DEPARTMENTDa'9 La-r'? ' "= F'r.ar "=6>

DEFINITION OF DEVELOPMENT EXPENDITURE

247



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

248



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

249



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

250



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

"

251



"

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

252



$/# -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 $/#


"

6$# Lighthouse and lightships=i> (apital 7ccount (harged to

*evenue

=ii> *evenue 7ccount

253



= > 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 -


"

Ma-r H'a9%%%%%% 6# 1ducation,,,,,, =7> 4rant to Jniversities,,,,,

*ecurring

254



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


"

9on,recurring

=1> Direction

)nspection

255



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


"

diseases#

Bacteriological Laboratories

Pasteur )nstitute

256



: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


"

Pri"es(amel 3pecialist

Bacteriologist

-ther charges

257



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


"

)ncluding statistics

(ensus

4a"etteer and statistical Memoirs

258



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


"

7ll other minor heads

259



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


"

)mprovement#25# (apital -utlay on )ndustrial

Development#

25,7 (apital -utlay on (ivil 7viation25 B ( it l - tl B d ti

major heads#

260



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

261



=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

262



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

263



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

264



=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

265



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#

266



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)

267



#

)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 " +

268



" +

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

269



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#

270



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

271



)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#

272



$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

273



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#

274



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

275



-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#

276



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 &#5 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

277



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

278



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 &#6 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 #

279



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#

280



= > 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 ',#

281



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&

282



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 $$

283



=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#

284



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

285



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

286



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

287



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

288



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>

289



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

290



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

291



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 &#8 and 2#

292



FORM B#M# "

(R'4'rr'9 - 28 Para ">#;)

ESTIMATES OF UNFONDED DEBT? DEPOSITS AND ADVANCES INCLUDING

SUSPENSE? AND REMITTANCESHeadYYYYYYYYYYYYYYYYYYYYYYY

293



-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

294



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

295



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 $/ $% 50 5$

296



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

297



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#

298



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

299



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

300



= >

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

301



$# 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

302



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

303



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

304



'

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

305



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 % #

306



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#

307



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 ( .

308



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

309



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#

310



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

311



# 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#

312



=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

313



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

314



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

315



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

316



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

317



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#

318



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

319



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

320



: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#

321



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#

322



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

323



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>

324



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#

325



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

326



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

327



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

328



% # 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

329



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

330



) 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

331



* - 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



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

333



=

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#

334



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

335



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

336



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

337



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#

338



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

339



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

340



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

341



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

342



Documents

31477030 Budget Manual Complete