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Budget - Manual - Vol II (Eng)
Budget - Manual - Vol II (Eng)
Budget - Manual - Vol II (Eng)
BUDGET MANUAL
VOLUME II
MARCH 2012
Table of Contents
List of Tables
List of Figures
1052 Shipping
1053 Civil Aviation
1054 Roads and Bridges
1055 Road Transport
1056 Inland Water Transport
1075 Other Transport Services
1201 Postal Receipts
1225 Telecommunication Receipts
1275 Other Communication Services
1401 Atomic Energy Research
1425 Other Scientific Research
1452 Tourism
1453 Foreign Trade and Export Promotion
1456 Civil Supplies
1475 Other General Economic Services
C. Grants-In-Aid and Contributions
1601 Grants-in-aid from Central Government
1603 States Share of Union Excise Duties
1605 External Grant Assistance
1606 Aid Material and Equipment
EXPENDITURE HEADS (REVENUE ACCOUNT)
A. General Services
(a) Organs of State
2011 Parliament/State/Union Territory Legislatures
2012 President/Vice-President/Governor/Administrator or Union Territories
2013 Council of Ministers
2014 Administration of Justice
2015 Elections
2016 Audit
(b) Fiscal Services
(i) Collection of Taxes on Income and Expenditure
2020 Collection of Taxes on Income and Expenditure
(ii) Collection of Taxes on Income and Expenditure
2029 Land Revenue
2030 Stamps and Registration
2031 Collection of Estate Duty, Taxes on Wealth and Gift Tax
2035 Collection of Other Taxes on Property and Capital Transactions
(iii) Collection of Taxes on Commodities and Services
2037 Customs
2038 Union Excise Duties
2039 State Excise
2040 Taxes on Sales, Trade etc.
2041 Taxes on Vehicles
2045 Other Taxes and Duties on Commodities and Services
(iv) Other Fiscal Services
2046 Currency, Coinage and Mint
2236 Nutrition
2245 Relief on account of Natural Calamities
(h) Others
2250 Other Social Services
2251 Secretariat Social Services
C. Economic Services
(a) Agriculture and Allied Activities
2401 Crop Husbandry
2402 Soil and Water Conservation
2403 Animal Husbandry
2404 Dairy Development
2405 Fisheries
2406 Forestry and Wild Life
2407 Plantations
2408 Food Storage and Warehousing
2415 Agricultural Research and Education
2416 Agricultural Financial Institutions
2425 Co-operation
2435 Other Agricultural Programs
(b) Rural Development
2501 Special Programs for Rural Development
2505 Rural Employment
2506 Land Reforms
2515 Other Rural Development Programs
(c) Special Areas Programs
2551 Hill Areas
2552 North Eastern Areas
2553 MPs Local Area Development Scheme
2575 Other Special Areas Programs
(d) Irrigation and Flood Control
2700 Major Irrigation
2701 Medium Irrigation
2702 Minor Irrigation
2705 Command Area Development
2711 Flood Control and Drainage
(e) Energy
2801 Power
2802 Petroleum
2803 Coal and Lignite
2810 Non-Conventional Sources of Energy
2820 Energy Co-ordination and Development
(f) Industry and Minerals
2851 Village and Small Industries
2852 Industries
2853 Non-ferrous Mining and Metallurgical Industries
2875 Other Industries
3604 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions
3605 Technical and Economic Co-operation with other countries
3606 Aid Materials and Equipments
CONSOLIDATED FUND CAPITAL PUBLIC DEBT, LOANS, ETC. RECEIPTS HEADS (CAPITAL
ACCOUNT)
4000 Miscellaneous Capital Receipts
EXPENDITURE HEADS (CAPITAL ACCOUNT)
A. Capital Account of General Services
4046 Capital Outlay on Currency, Coinage and Mint
4047 Capital Outlay on other Fiscal Services
4055 Capital Outlay on Police
4058 Capital Outlay on Stationery and Printing
4059 Capital Outlay on Public Works
4070 Capital Outlay on other Administrative Services
4076 Capital Outlay on Defense Services
B. Capital Account of Social Services
(a) Capital Account of Education, Sports, Art and Culture
4202 Capital Outlay on Education, Sports, Art and Culture
(b) Capital Account of Health and Family Welfare
4210 Capital Outlay on Medical and Public Health
4211 Capital Outlay on Family Welfare
(c) Capital Account of Water Supply, Sanitation, Housing and Urban Development
4215 Capital Outlay on Water Supply and Sanitation
4216 Capital Outlay on Housing
4217 Capital Outlay on Urban Development
(d) Capital Account of Information and Broadcasting
4220 Capital Outlay on Information and Publicity
4221 Capital Outlay on Broadcasting
(e) Capital Account of Welfare of Schedule Castes, Schedule Tribes and other Backward Classes
4225 Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes and other Backward
Classes
(g) Capital Account of Social Welfare and Nutrition
4235 Capital Outlay on Social Security and Welfare
4236 Capital Outlay on Nutrition
(h) Capital Account of Other Social Services
4250 Capital Outlay on other Social Services
C. Capital Accounts of Economic Services
(a) Capital Account of Agriculture and Allied Activities
4401 Capital Outlay on Crop Husbandry
4402 Capital Outlay on Soil and Water Conservation
4403 Capital Outlay on Animal Husbandry
4404 Capital Outlay on Dairy Development
4405 Capital Outlay on Fisheries
4406 Capital Outlay on Forestry and Wild Life
4407 Capital Outlay on Plantations
4408 Capital Outlay on Food Storage and Warehousing
Object Detailed
Description Scope
Head Head
11 Salaries & Allowances
Should include salaries of the Governor, judges of the High
Salary Court, Ministers; and of the office bearers, Members,
11 001 officials and workers of the Legislative Assembly
11 003 Dearness Allowance Should include dearness allowance
11 004 Conveyance Allowance Should include conveyance allowance, where applicable
11 005 Tribal Area Allowance Should include tribal area allowance, where applicable
11 006 House Rent Allowance Should include house rent allowance
Should include city compensatory allowance, where
City Compensatory Allowance
11 007 applicable
Other allowances, for which separate detailed heads have
not been provided for, should be shown here. This includes
Other Allowances
telephone allowances, medical allowances and stationary
11 008 allowances provided to MLAs
11 009 Medical Reimbursement
11 010 Leave Travel Concession
11 011 Festival Advance
11 012 Deduct Recovery Festival Advance
11 013 Deputation Allowance
11 014 Food Allowance Should be provided as per service terms and conditions
11 015 Expenditure on laundry and saloon Should be provided as per service terms and conditions
11 016 Grain Advance
11 017 Deduct Recovery Grain Advance
11 018 Medical Advance
Object Detailed
Description Scope
Head Head
11 019 Deduct Recovery Medical Advance
11 020 Fixed T. A.
11 021 Special Pay
11 022 Sumptuary Allowance
11 023 Constituency Allowance
11 024 Daily Allowance
Should include remuneration to employees appointed on
Remuneration to Employees on contract
11 025 contract basis
11 027 Dearness Pay
11 028 Grade Pay
12 Wages Should include wages for work carried out by workers
Should include designation wise pension, gratuity and other
benefits to retired state government servants, freedom
Pension & ancillary Benefits
fighters and MLAs. However, should not include social
13 security pension.
Should include amounts of the awards, rewards and prize
given to state government servants and non government
Awards, Rewards, Prizes
individuals as well as expenditure incurred for organizing
14 these ceremonies
16 Salaries & Allowances All India Service
Should include salaries of the Governor, judges of the High
Court, Ministers; and of the office bearers, Members,
16 001 Salary officials and workers of the Legislative Assembly
16 003 Dearness Allowance Should include dearness allowance
16 004 Conveyance Allowance Should include conveyance allowance, where applicable
16 005 Tribal Area Allowance Should include tribal area allowance, where applicable
16 006 House Rent Allowance Should include house rent allowance
Should include city compensatory allowance, where
16 007 City Compensatory Allowance applicable
Object Detailed
Description Scope
Head Head
Other allowances, for which separate detailed heads have
not been provided for, should be shown here. This includes
telephone allowances, medical allowances and stationary
16 008 Other Allowances allowances provided to MLAs
16 009 Medical Reimbursement
16 010 Leave Travel Concession
16 013 Deputation Allowance
16 014 Food Allowance Should be provided as per service terms and conditions
16 015 Expenditure on laundry and saloon Should be provided as per service terms and conditions
16 018 Medical Advance
16 019 Deduct Recovery - Medical Advance
16 020 Fixed T.A.
16 021 Special Pay
16 024 Daily Allowance
16 027 Dearness Pay
16 028 Grade Pay
17 Salaries & Allowances Ministers and MLAs
Should include salaries of the Governor, judges of the High
Court, Ministers; and of the office bearers, Members,
17 001 Salary officials and workers of the Legislative Assembly
17 004 Conveyance Allowance Should include conveyance allowance, where applicable
17 006 House Rent Allowance Should include house rent allowance
Should include city compensatory allowance, where
17 007 City Compensatory Allowance applicable
Other allowances, for which separate detailed heads have
not been provided for, should be shown here. This includes
telephone allowances, medical allowances and stationary
17 008 Other Allowances allowances provided to MLAs
Object Detailed
Description Scope
Head Head
17 009 Medical Reimbursement
17 010 Leave Travel Concession
17 013 Deputation Allowance
17 018 Medical Advance
17 019 Deduct Recovery - Medical Advance
17 020 Fixed T.A.
17 021 Special Pay
Should include sumptuary allowance to the Governor,
judges of the High Court, Ministers, and to the office bearers
17 022 Sumptuary Allowance of the Legislative Assembly
Should include constituency allowance to the Ministers and
17 023 Constituency Allowance Members of the Legislative Assembly
17 024 Daily Allowance
Should include the tax payable by the state government on
the allowances and perquisites of Ministers and office
17 026 Income Tax on Salaries etc. bearers of the Legislative Assembly
18 Salaries & Allowances Judicial Services
Should include salaries of the Governor, judges of the High
Court, Ministers; and of the office bearers, Members,
18 001 Salary officials and workers of the Legislative Assembly
18 003 Dearness Allowance Should include dearness allowance
18 004 Conveyance Allowance Should include conveyance allowance, where applicable
18 005 Tribal Area Allowance Should include tribal area allowance, where applicable
18 006 House Rent Allowance Should include house rent allowance
Should include city compensatory allowance, where
18 007 City Compensatory Allowance applicable
Other allowances, for which separate detailed heads have
not been provided for, should be shown here. This includes
18 008 Other Allowances telephone allowances, medical allowances and stationary
Object Detailed
Description Scope
Head Head
allowances provided to MLAs
18 009 Medical Reimbursement
18 010 Leave Travel Concession
18 013 Deputation Allowance
18 014 Food Allowance Should be provided as per service terms and conditions
18 015 Expenditure on laundry and saloon Should be provided as per service terms and conditions
18 018 Medical Advance
18 019 Deduct Recovery - Medical Advance
18 020 Fixed T.A.
18 021 Special Pay
18 024 Daily Allowance
Should include remuneration to employees appointed on
18 025 Remuneration to Employees on contract contract basis
18 027 Dearness Pay
18 028 Grade Pay
Pay of work charged & contingent
19 establishment
Should include salaries of the Governor, judges of the High
Court, Ministers; and of the office bearers, Members,
19 001 Salary officials and workers of the Legislative Assembly
19 003 Dearness Allowance Should include dearness allowance
19 004 Conveyance Allowance Should include conveyance allowance, where applicable
19 005 Tribal Area Allowance Should include tribal area allowance, where applicable
19 006 House Rent Allowance Should include house rent allowance
Should include city compensatory allowance, where
19 007 City Compensatory Allowance applicable
Other allowances, for which separate detailed heads have
19 008 Other Allowances not been provided for, should be shown here. This includes
Object Detailed
Description Scope
Head Head
telephone allowances, medical allowances and stationary
allowances provided to MLAs
19 009 Medical Reimbursement
19 010 Leave Travel Concession
19 013 Deputation Allowance
19 014 Food Allowance Should be provided as per service terms and conditions
19 015 Expenditure on laundry and saloon Should be provided as per service terms and conditions
19 018 Medical Advance
19 019 Deduct Recovery - Medical Advance
19 020 Fixed T.A.
19 021 Special Pay
19 024 Daily Allowance
Should include remuneration to employees appointed on
19 025 Remuneration to Employees on contract contract basis
19 027 Dearness Pay
19 028 Grade Pay
20 Travel Allowance
21 001 Travel Allowance (on Tour)
21 002 Travel Allowance (on Transfer)
21 003 Travel Allowance (on Training)
21 004 Value of railway warrants
21 005 Value of motor Warrants
22 Office Expenses
22 001 Service Postage and Telegrams
22 002 Telephone Charges
All new furnitures or replacement furnitures will be
Office Furniture
22 003 included.
Object Detailed
Description Scope
Head Head
22 004 Books and Periodicals
22 005 Electricity and Water Charges
22 006 Liveries
22 007 Stationery and forms
22 008 Other Contingencies
22 009 P.O.L.
Should include expenditure on travel arrangements of state
22 010 Hospitality and Entertainment Expenses guests and distinguished individuals as well as on
refreshments for state government meetings
Should include rent of buildings and land taken on lease
22 011 Rent, Rates and Local Taxes used for state government functions, as well as for payment
of local taxes
22 012 Printing & Publication Should include expenditure on printing and publications
All office related equipments like fax, computers etc. which
22 013 Office Equipments
are not part of any project.
23 Purchase of Vehicles
All new vehicles in addition to existing vehicles which are
Purchase of new vehicles
23 001 part of new item of expenditure
Purchase of vehicles against written New vehicles purchased against written off or disposed
23 002 off/replacement vehicles
24 Examination & Training
Should include expenditure on conducting exams and on the
Examination
24 001 selection procedure for selection of government servants
Should include fees given to institutions for trainings of
Training government servants as well as expenditure incurred
24 002 during such trainings
Should include expenditure on facilities provided to the
Expenditure on facilities given to
25 Governor, Ministers, Office bearers of the Legislative
distinguished personages.
Assembly and judges of the High Court
Object Detailed
Description Scope
Head Head
25 001 Furnishing of Official Residences
Water & Electricity Charges for official
25 002 Residences
Maintenance, repairs and carriage of camp and
25 003 house-hold
Payment and presents for services rendered on
25 004 tour
Special Trains and haulage of saloon Carriages
25 005 and airfares, etc.
25 006 Maintenance of official Railway saloon.
Should include expenditure on organizing seminars,
Seminar, Workshop, Conference workshops and conferences as well as fees for participating
26 in such events
31 Payment for Professional Services
Should include honorariums paid to examiners for the
Examiners
31 001 examinations conducted by different institutions
Should include payments for all categories of consultancy
Consultancy Services
31 002 services employed
31 003 Fees to Pleaders Should include fees paid to pleaders
31 004 Honorarium for special services Should include honorariums for all special services
Should include expenditure on security of offices and
Security Services government property as well as payment to individuals for
31 005 this purpose
Should include payment to agencies and/or individuals for
Cleaning Services
31 006 cleaning of offices and government premises
Should include expenditure on travel for attending
Transportation Charges government functions as well as payments for rented
31 007 vehicles for transportation of goods
Commission to Should include payment of commissions to Small Savings
31 008 Agents/Licenses/Concessionaires Agents, Stamp fee vendor etc
Object Detailed
Description Scope
Head Head
Should include lease and rental charges for equipments put
Lease/rental charges of equipment
31 009 to government use
Should include payments of other services which have not
Other charges
31 010 been covered in the above detailed heads
Should include expenditure on Minor Works, as defined by
Minor Works
32 the Works Departments
33 Maintenance Work
Should include expenditure on inspection and maintenance
Maintenance of Fixed Assets
33 001 of fixed assets
Should include expenditure on inspection and maintenance
Maintenance of Machines & Equipment
33 002 of machines and equipment
Should include expenditure on inspection and maintenance
Maintenance of Vehicles
33 003 of vehicles
33 004 Electricity Charges Should include charges for maintenance
Should include expenditure on items other than those listed
33 005 Others
above
All expenses related to maintenance and repairs of
33 006 Furniture Maintenance and Repairs
furnitures.
34 Material and Supplies
34 001 Purchase of Material
Should include expenditure on medicines for hospitals and
Purchase of Medicines
34 002 animal hospitals
34 003 Fodder & feed for animals & birds
34 004 Cost of Ration/Food Should include cost of ration/food where applicable
34 005 Arms and Ammunition Should include expenditure on arms and ammunition
Should include expenditure on items used in day to day
Consumables government activities and are not entered in the dead-stock
34 006 register
Should include expenditure on spare parts of machines,
Components and Spares
34 007 instruments and equipment
Object Detailed
Description Scope
Head Head
34 008 Dead Stock
Should include such expenditure that is not covered in the
Others
34 009 above listed detailed heads
35 Advertisement and Publicity Should include expenditure on advertisement and publicity
Should include expenditure on uniforms, beddings and tents
Clothing, Bedding & Tents
36 for establishments other than office establishments
37 Fair, Function and Exhibition
41 Stipends and Scholarship
Should include stipends given to student dwellers of
Stipends
41 001 Ashrams
41 002 Scholarship Should include all categories scholarships
Should include expenditure on study tours of students of
Study-tours educational institutions as well as of beneficiaries of various
41 003 schemes
42 Grant-in-aid
Should include grants to Non Government and Quasi-
Maintenance Grant Government institutions for Salary/ Honorarium Allowance
42 002 etc
Should include discretionary grants given by the Chief
Payment from Discretionary Grant
42 003 Minister and other Ministers
Consumption Grants other than Salary/ Honorarium
Consumption Grants
42 004 Allowance etc
Should include grants declared by Ministers during public
Grants-in-aid during Public Relation tours
42 005 rallies and tours
42 007 Others
Devolution of state taxes levied and collected
42 008 etc. to local Bodies
Grants to Panchayat Raj Institutions for
42 009 implementation of schemes
42 010 Grants to Urban Local Bodies for
Object Detailed
Description Scope
Head Head
implementation of schemes
Should include leave encashment benefits, contributions of
the center and state in different schemes, as well
Contribution
contributions that are mandated either by law or an
43 executive order
44 Subsidy
44 001 Direct subsidy
44 002 Subsidy to Corporation/Board
44 003 Labour Subsidy
44 004 Tax Subsidy
44 005 Regulatory advantages
44 006 Infrastructure Subsidies
44 007 Trade Protection Subsidies
44 008 Other Subsidy
44 009 Procurement Subsidy
45 Grants for building Capital Assets
45 001 Grants for building Capital Assets
Should include such expenditure that is not covered in the
Other Charges
51 above listed objects
52 Payment of Interest/dividend
Should include payment of interest on various loans taken
Payment of Interest
52 001 by the state government
Should include payment of dividends under specific
Payment of Dividend
52 002 decisions of the state government
53 Payment of Decretal Amount (Charges) Should include payments resulting from decrees
Should include payment of compensation as specified by
Compensation court orders such as compensation declared for victims of
54 attacks by wild animals etc
55 Suspense
Object Detailed
Description Scope
Head Head
55 001 Stock
55 002 Miscellaneous Public Works Advances
55 003 Workshop Suspense
Should include expenditure incurred for compilation of
56 Secret Services Expenses secret information
Share of cost of High Commission of India in
57 U.K.
Should include payment of taxes and royalty on
Payments of Taxes & Royalty
58 objects/services made available by the state government
59 Expenditure on Printing of Stamp Papers
Survey, Investigation & Design and Should include expenditure incurred on survey, evaluation
61 Preparation of DPRs. and preparation of DPRs for new schemes
62 Purchase of Land and Buildings/Acquisition
62 001 Purchase of Land/Acquisition
62 002 Purchase of Buildings/Acquisition
63 Machinery
Should include plants and machinery listed in the manuals
Plant and Machinery
63 001 of the works departments
Should include payment for equipment brought to use for
Equipment
63 002 specific official tasks e.g. wireless etc
Should include payment for accessories required for above
Accessories
63 003 listed equipment
63 004 Ordinary Tools & Plant Should include payment for ordinary tools and instruments
Should include expenditure incurred on Major Works as
Major Works
64 defined by Works Departments
64 001 Major Works Should include all major works above ` 101 crore
Should include all major works less than or equal to ` 101
Sub Major Works
64 002 crore
Object Detailed
Description Scope
Head Head
64 003 Pro-rata charged Establishment
64 004 Pro-rata charged T&P
65 Investment
66 Loan Repayment
66 001 Loan Repayment
66 002 Repayment of ways and means advance
66 003 Repayment of over draft
67 Loans and Advances
67 001 Loans & Advance (with Interest)
67 002 Loans & Advance (without Interest)
68 Annuity Payments
68 001 Annuity (Capital) All expenses of annuity repayment for capital investments
All expenses of annuity repayment for maintenance and
68 002 Annuity (Revenue/Maintenance) running of services which are usually annual recurring in
nature.
71 Depreciation
72 Write-off/losses
73 Inter Account Transfers
74 (-) Recoveries
74 001 From other states
74 002 From Central Governments
74 003 Stock
74 004 Transfer from funds
74 005 From other Institutions
74 006 Pro-rata charged Establishment
74 007 Pro-rata charged T&P
008 Stocks
75 State share for C./E./Co. sponsored
Object Detailed
Description Scope
Head Head
001 States Share
Share of loan assistance in Externally Aided
002 Projects
Share of Grant in aid in Externally Aided
003 Projects
004 Others
005 Centers Share
THE MADHYA PRADESH CONTINGENCY FUND ACT, 1957 AND CONTINGENCY FUND
RULES, 1957
(Received the assent of Governor on the 23rd January, 1957; assent first published in the Madhya
Pradesh Gazette 25th January, 1957)
An Act to provide for the establishment and maintenance of the Constituency Fund of the
State of Madhya Pradesh.
Be it enacted by the Madhya Pradesh Legislature in the Seventh Year of the Republic of India as
follows:-
Short title and commencement
1 (a) This Act may be cited as the Madhya Pradesh Contingency Fund Act, 1957.
(b) It shall come into force immediately on its publication in the Official Gazette of the State.
Definitions
2 In this Act, unless there is anything repugnant in the subject or context, the Fund means the
Contingency Fund of the State of Madhya Pradesh establish under section 3.
Establishment of Contingency Fund
3 There shall be established a Fund in the nature of an imprest entitled The Contingency Fund of
the State of Madhya Pradesh into which shall be paid from and out of the Consolidated Fund of
the State of Madhya Pradesh a sum of two crore of rupees2.
Custody of Fund and withdrawal there from
4 The fund shall be held on behalf of the Governor by the Secretary to Government in the Finance
Department, and no advances shall be made out of the Fund, except for the purposes of meeting
unforeseen expenditure pending authorization of such expenditure by the Legislature of the State
under appropriation made by Law.
Power to make rules
5 For the purpose of carrying out the objects of this Act, the State Government may make rules
regulating all matters connected with or ancillary to the custody of payment of moneys into, and
the withdrawal of moneys from the Fund.
Repeal and Savings
6 (a) The Madhya Pradesh Contingency Fund Ordinance, 1956 (No. V of 1956), is hereby repealed.
(b) Notwithstanding such repeal, anything done or any action taken under the said Ordinance
shall be deemed to have been done or taken under this Act as if this Act were in force on the
date on which such thing was one or action was taken.
2This amount has been modified to two hundred crore rupees as per the Madhya Pradesh Contingency Fund
(Amendment) Act, 2011
In exercise of the powers conferred by section 5 of the Madhya Pradesh Contingency Fund Act, 1957
(VII of 1957), the State Government are pleased to make the following rules for regulating all matters
connected with or ancillary to the custody of, payment of moneys into, and the withdrawal of moneys
from, the Contingency Fund of the State of Madhya Pradesh, namely:
THE MADHYA PRADESH CONTINGENCY FUND RULES, 1957
1. These Rules shall be called The Madhya Pradesh Contingency Fund Rules, 1957.
2. In these Rules unless there is anything repugnant in the subject or context,-
(a) Contingency Fund means the imprest entitled The Contingency Fund of the State of Madhya
Pradesh established under Madhya Pradesh Contingency Fund Act, 1957 (No. VII of 1957),
with a sum of rupees two hundred crore which shall be held on behalf of the Governor of
Madhya Pradesh by the Secretary to the Government of Madhya Pradesh, Finance Department.
(b) Governor means the Governor of Madhya Pradesh.
3. Advances from the Contingency Fund will be made only to meet unforeseen expenditure of an
indisputably emergent character not provided for in the budget or in cases in which the
postponement of expenditure would be administratively impossible or serious inconvenience or
serious loss or damage would be caused thereby to the public service.
4. All applications for advances from the Contingency Fund should be made to the Secretary to
Government of Madhya Pradesh, Finance Department. The applications shall give:
(a) brief particulars of the additional expenditure involved;
(b) the circumstances in which provision could not be included in the budget;
(c) the reasons why its postponement is not possible;
(d) the amount required to be advanced from the contingency fund with full cost of the proposal
for the year or part of the year, as the case may be;
(e) the grant or appropriation under which provision will eventually have to be made; and the
particulars of the savings when expenditure on a new service can be met by re-
appropriation of funds within the grant.
5. The order sanctioning an advance from the Contingency Fund, which shall specify the amount, the
grant or appropriation to which it relates and give brief particulars by sub-heads and units of
appropriation of the expenditure for meeting which it is made, shall be issued by the Finance
Department as an order of the Governor and communicated to the Administrative Department
concerned and to the Accountant General, Madhya Pradesh.
6. If, in any case, after the order sanctioning an advance from the Contingency Fund has been issued
in accordance with rule 5 and before action is taken in accordance with rule 8 or 9, it is found that
the advances sanctioned will remain wholly or partly unutilized, an application shall be made to
the sanctioning authority for cancelling or modifying the sanction, as the case may be.
7. Sanctions issued to the Heads of Departments by the Administrative Department for incurring
expenditure against the advance shall specify accounts classification in the same details as in rule
5.
8. (a) Supplementary estimates or Vote on Account, as the case may be, for all expenditure so
financed, shall be presented to the Legislative Assembly at the first session meeting immediately
after the advance is sanctioned unless such advance has been resumed to the Contingency Fund in
accordance with the provision of sub-rule (2). Where, however, an advance from the Contingency
Fund is sanctioned after the finalization of the Supplementary Estimates/Vote on Account in the
Finance Department, the estimate in respect of the expenditure so financed, may be presented to
the Legislative Assembly at the session next after.
(b) As soon as the Legislative Assembly has authorized additional expenditure by means of an Act,
the advance or advances made from the Contingency Fund whether for meeting the expenditure
incurred before the estimates were presented to the Legislative Assembly or after they were so
presented shall be resumed to the Fund to the full extent of the Appropriation made in the Act.
9. All advances sanctioned from the Contingency Fund to meet expenditure in excess of the
provision for the service included in an Appropriation (Vote on Account) Act shall be resumed to
the Contingency Fund as soon as the Appropriation Act in respect of the expenditure on the
service for the whole year including the excess met from the advances from the Contingency Fund,
has been passed.
10. (a) The Administrative Department shall be responsible for sending to Finance Department the
proposals for estimates in recoupment of advances from the Contingency Fund and, in the prcis
explaining the estimates, a note to the following effect shall be appended:
A sum of `has been advanced from the Contingency Fund in . and an equivalent
amount is required to enable repayment to be made to that Fund.
(b) In case of expenditure on a new service not contemplated in the Annual Financial Statement,
advance from the Contingency Fund, despite savings to the extent being available within the
sanctioned grant, should be to the full extent of the expenditure to be incurred up to the date of
obtaining the Supplementary Grant, which should be for a token sum when savings are available
in the sanctioned grant. The note explaining the Supplementary Grant should be in the following
form:
The expenditure is on a new service. A sum of `has been advanced from the
Contingency Fund in.and an equivalent amount is required to enable repayment to be
made to that Fund. The amount, viz. `.. A part of the amount, viz. `..can be found by
re-appropriation of savings within the grant and a token vote only is now required/A vote is
required for the balance, viz., `..
11. A copy of the order resuming the advance which shall give a reference to the number and date of
the order in which the original advance was made and to the Appropriation Act referred to in
rules 8 and 9 shall be forwarded by the Finance Department to the Accountant General, Madhya
Pradesh.
12. An account of the transaction of the Fund shall be maintained by the Finance Department in Form
A annexed to these rules.
13. The accounting procedure for expenditure met out of advance from the Contingency Fund shall be
as follows:-
(a) All drawing officers shall prepare separate bills in respect of expenditure to be met out of the
advance from the Contingency Fund and all such bills shall be labelled conspicuously on top
Contingency Fund by using a rubber stamp or by writing in red ink. Detailed classification of
the expenditure in the bill should be given according to the usual budget heads.
(b) Account of the expenditure shall be maintained separately and reported to the Chief
Controlling Officers monthly for control of expenditure in a statement headed Expenditure
met from the Contingency Fund. The account shall be maintained in the same details as for
expenditure met from the ordinary budget grant.
(c) As soon as orders received allotting funds out of the estimate to meet the expenditure
provisionally met from an advance from the Contingency Fund, the procedure of drawing on
separate bills shall be discontinued as the separate account shall be closed by transferring the
expenditure to the regular departmental account.
Note:
(i) The balance should be struck after each transaction.
(ii) The amount of the advances should be entered in black ink when made and in red ink when
resumed
Last date for submission of proposals for First Supplementary Estimates for
25th June, 2011
the financial year 2011-12
Actual figures of receipt and expenditure for the year 2010-11 obtain from
30th July, 2011
AGMP
Provision of Mudra Software to Budget Controlling Officers by the Finance
30th July, 2011
Department for Non-Plan/Plan and Revenue Receipts estimates
Last date for submission of budget estimates of Revenue Receipts/
30 th September, 2011
Recoveries for 2012-13 to the Finance Department
1 st October, 2011 Plan ceiling for 2012-12 from State Planning Board
Last date for submission of budget estimates of Non-Plan and new item
14th October 2011
proposals for 2012-13 to the Finance Department
Last date for submission of budget estimates of Plan proposals for 2012-13 to
27th October 2011
the Finance Department
Discussion with department officials (HODs and Additional/ Deputy
31st October 2011
Secretaries)on budget estimates of Revenue Receipts
31st October 2011 Last date for submission of information regarding FRBM by the departments
Monetary limits for New Service/ New Instrument of Service as per Finance Department
Memo. No. 216/IV/B-I/95, dated 10th March, 1995
6.1 Establishment related expenditure: Proposals having financial implications exceeding
`5.00 lakh per year would constitute new expenditure.
(Note: The above limit is applicable to the cumulative expenditure in a complete financial
year on new establishment.)
Revision of scales of pay: If the financial implication of a revision in pay scales in a given
financial year exceeds ` 5 lakh, it would be considered a new service.
(Note: Revision of pay scales in pursuance of Pay Commission/Committee specially
appointed for the purpose would not be a new service; however, the acceptance of the
recommendations of such Commission/Committee shall be brought to the notice of the
Legislative Assembly.)
6.2 Vehicles: Purchase of all vehicles except replacement of vehicles declared as unusable
would constitute a new service. Replacement of vehicles declared unusable after their
auction/resale proceeds have been deposited in state accounts will not constitute a new
service.
6.3 Office expenses and equipment: Expenditure exceeding `1 lakh for purchase of
ordinary office equipment would constitute new expenditure.
(Note: Office expenses include all contingent expenditure for running an office such as
furniture, typewriters, duplicators, telephones, intercoms, calculators, electric fans,
cycles, expenditure on purchase of steel racks or almirahs, curtains, etc. Computer, Word
processors, Fax, Tally printers, Air conditioner, Water Cooler, Room Cooler and Photo
Copier)
6.3.1 Expenditure exceeding `4 lakh incurred for purchase of hospital equipment, teaching
equipment, etc. and any other equipment that is of a specific nature suited to meet the
requirements of a particular department and is distinct from common office equipment
will fall in the category of new expenditure.
Replacement of the above listed equipment, once they have been declared unusable and their
auction/resale proceeds have been deposited in state accounts, will not be treated as a new
service. Though orders for replacement of vehicles and office equipment can be placed with
prior approval of the Finance Department, their actual delivery cannot be accepted before
depositing the auction/resale proceeds in state accounts.
6.4 Commissions and Committees: Any Committee/Commission, statutory or otherwise,
involving an expenditure of more than `2 lakh per year would be a new service.
6.5 Fairs and exhibition or any other form of publicity: Expenditure in excess of the
following limits in each case will be a new service.
Table 5: Monetary Limits for classification of new expenditure on Fairs and Exhibitions
6.9.1 Machinery and equipment: With respect to works, expenditure which is already
administratively/financially approved and is of the nature of an outstanding balance on
spillover works of past years on tools, plants, machinery and/or construction equipment
will not be treated as a new expenditure irrespective of the cost thereof. In all other cases,
purchases should be classified as new expenditure, if the outlay is in excess of ` 10 lakh.
6.10 Investment in and loans to government companies (including Public Sector
Undertakings) and departmental undertakings:
1. Setting up of a new government company or amalgamation of two or more
government companies will constitute new service
2. If provisions have been made in the main budget on the basis of approved outlays for
the annual plan, any additional investment in an existing undertaking or public sector
undertaking (by way of share capital and/or term loan) would not constitute a new
item. However, investment on any existing undertaking or public sector undertaking
(in the way of share capital and/or term loan as well as both) should be classified as
new expenditure if it exceeds the following limits (limits are based on the total
investment by government in the unit at the end of the previous year):
Table 6: Monetary Limits for classification of new expenditure for investments in PSUs
Table 7: Monetary Limits for classification of new expenditure for investments in Cooperative Societies
Monetary limits for new expenditure in the form of grants given to Non Government
Organizations in the social sector as per Government Order No.216/IV/B-I/95, dated 10th
March, 1995 issued by the Finance Department vide No.793/IV/B-I/96,dated 5th June, 1996
6.18 Recurring grants of ` 25, 000 and above under non-plan and ` 50, 000 and above under
plan should be classified as new services. For non recurring grants, the corresponding
amounts under non plan and plan are ` 1 lakh and ` 5 lakh respectively.
6.19 Financial limits for new services in respect of grants to any organizations/bodies other
than non-government organizations in the social sector are as follows:
Plan (in `) Non Plan (in `)
Recurring Grant 50,000 25,000
Non recurring Grant 1,00,000 50,000
Approved limit
of expenditure
Name of
Sl Head of Members of under the
Committe Remarks
No. Committee Committee* scheme during
e
the Five Year
Plan
1 Standing Principal 1. Secretary, Finance Up to `10 cr. Approval
Finance Secretary, Department required
Committee Administrative 2. Member from
Department Secretary, State Minister of
Planning concerned
Commission or department
his/her nominee
3. Head of
Department
2. Expenditur Principal 1. Principal Over ` 10 cr. and Approval
e Finance Secretary, Secretary, less than ` 50 cr required
Committee Finance Administrative from
Department Department Minister of
2. Secretary, concerned
Finance department
Department and Finance
3. Member Minister
Secretary, State
Planning
Commission or
his/her nominee
4. Head of
Department
3. Project Chief Secretary 1. Principal More than ` 50 cr. Approval
Screening Secretary, required
Committee Administrative from Council
Department of Ministers
2. Secretary,
Finance
Department
3. Member
Secretary, State
Planning
Commission or
his/her nominee
* 1. If the scheme under consideration includes expenditure to be incurred under the Tribal Sub Plan
and/or Scheduled Caste Sub Plan, then the Principal Secretary, SC and ST Welfare Department must be
invited for Committee meetings
2. The Committee is authorized to invite other officials to the meetings if it feels that their participation
in discussions for the scheme under consideration is essential
Format of Prcis to be submitted to the Standing Finance Committee for approval of new
scheme/project under the Five Year Plan
Name of Department
Scheme/Project Name
6.38 Description of the Proposal
6.38.1 Category of Scheme - State Plan/ Centrally Sponsored Scheme/ Central Sector Scheme/
others to be specified
Scheme of Financing share of state government to be indicated
6.38.2 Details of schemes, if any, with similar objectives as the scheme being proposed currently
under implementation by some other department/agency or likely to be implemented in
the near future
6.38.3 New Proposal/ Revised Proposal/ Revised Cost Estimate
6.38.4 Description of reasons and justification including past scenario, recent events leading to
the proposal, alternatives, if any, financial aspects of proposed scheme/project
6.38.5 Basis and identified criterion for selection of area of implementation for the proposed
scheme
6.38.6 Is the proposal included in the Five Year Plan and the current Annual Plan of the State? Is
there any revision proposed?
6.38.7 Benefit to the States economy/ general public and to the ST/SC, woman population in the
state should be indicated separately
6.38.8 Incase of existing schemes, specify the current modified status of the scheme as well as its
past achievements and benefits that have accrued to its beneficiaries
6.38.9 Has this proposal been considered by any other Board/Committee? If yes, what has been
its recommendations/ directions, estimation of the number of beneficiaries, etc.
6.39 Program Schedule
6.39.1 Has detailed scheduling of the scheme/project been carried out?
6.39.2 Proposed schedule for construction works should separately list annual and stage wise
requirement for machines, tools, civil works, raw material, labour etc.
6.39.3 Annual physical and financial targets should be specified
6.39.4 Date of completion of project and expected date of benefits to accrue from the project
should be mentioned
6.39.5 If there is rehabilitation involved in the project, then its cost should be included in the
estimates cost of the project. The costing for rehabilitation should be based on
Introduction
7.1 MTEF is a tool to enhance efficiency and effectiveness in budget management. Adoption of
the MTEF is deemed the most efficient way of linking Strategic Plans and Budgets. A
sound MTEF serves as a tool for economic and financial management, accountability and
also serves as a mechanism for allocating resources among different needs and priorities
as well as bringing economic stability and growth.
7.2 An MTEF involves planning and budgeting with a longer term perspective. The process
entails sector reviews to develop an understanding of real issues facing concerned sector
and subsequent development of strategies to resolve those issues and take the sector to
an envisaged level of performance under different scenarios.
7.3 The following are the main outcomes that are expected of MTEF:
The budget as an instrument for ensuring desired level of development
A shift to outcome/ output-oriented budget based on performance indicators
Clarification of expected performance and accountability of government departments
through these performance indicators
Encouragement to Departments to focus efforts on the delivery of outputs relevant to
their objectives
Establishment of an integrated performance management system where
departmental performance targets are cascaded down to lower level units
7.4 The MTEF process involves the following steps:
Understanding the development agenda and goals3 of the government with respect to
the sector under consideration
Identification of the key issues facing the sector and constraints affecting the
attainment of government goals
Laying down and prioritizing objectives4 of the department in attaining government
goals
Defining outputs5 of the department for realization of the department objectives
Identify Major Scheme Outputs6 (MSOs) of department on the basis of their relative
significance to the attainment of objectives
Determination of performance indicators7 for each department objective and MSO
3 Goal is a higher-level identified situation that the government seeks to attain such as removal of poverty
4 Objective is what is to be achieved by the department through various schemes
5 Outputs are the specific, direct deliverables of schemes
6 MSOs are contributors to the achievement of objectives with relatively higher importance (can be chosen by qualitative
measurable
Priority Objectives
Agenda Dual problem of lesser Access to Education
Agenda and Goal
7.7 STEP 2: Developing Logframe and Performance Indicators: Once the department
objectives have been prioritized, the next step in the MTEF process is to define Major
Scheme Outputs (MSOs) required for achieving these objectives. It is important to have a
clear understanding of the objectives and how they are related to the schemes and
interventions that the department undertakes.
It may be helpful to think the entire process in a sequence or chain, leading from schemes
to objectives of the department to long-term goals such as poverty reduction. Each
component8 in the chain is a link and is joined to other components in the chain in a
logical sequence. The key level for MTEF is the MSO level, which establishes a logical link
between objectives and schemes of the department.
7.7.1 Step 2.1: Developing MSOs: As an aid to develop the link, the relationships among the four
components i.e. schemes, the MSOs, objectives, and goals can be thought as a series of if
and then statements.
It may be noted that a one-to-one relation between the schemes and objectives of the
department may not be possible to map considering that each scheme may satisfy
multiple objectives.
The chain starts with schemes and moves through MSOs to objectives and finally to
higher-level government goals at the sectoral and societal levels. It intends to position
MSOs of the department in relation to the schemes and longer-term objectives. Once the
objectives and MSOs are specified, budget can be allocated to each of the schemes. Figure
2 shows the linkages between these different components.
Figure 2: Component Linkages
Poverty Reduction
Government Goals
Universalisation of Elementary Education
Access
Department Objectives Retention
Quality of Education
7.7.2 Step 2.2: Developing a Logframe: To document the entire chain, the components need to
be put down in a format that shows the logical, connections between them. One such
framework for documenting the same is called a logframe or logical framework.
A logframe is a graphical image of a department, which shows the logical linkages
among schemes, MSOs, department objectives, and government goals (sectoral and
societal).
Logframes illustrate the theory or rationale behind the work of a department. In this
case, it refers to the expectations of people regarding how the department schemes
will work.
The logframe can graphically show what the department does, the services and/or
products it produces, and what it intends to achieve.
To construct the logframe, write the schemes, MSOs, objectives, and higher level goals
individually and then arrange them in sequence followed by drawing the connections
between them.
During drafting of the logframe, the questions that need to be asked are:
Is it logical? Check the logic with Ifthen statements, or why and how questions.
Is it focused? A key challenge to developing a logframe is to balance the need for detail
with the need for focus. A focused logframe is a more useful communications and
monitoring tool.
Does the logframe build on the strategic direction and objectives of the department?
Can external stakeholders understand the department objectives and outputs by
looking at the logframe?
Do key departmental staff and other stakeholders agree with the model?
These pertinent questions have been presented in the below Figure 3.
Buy-In?
Stakeholders and Staff
Self-explanatory?
Objectives and outputs understandable by
external stakeholders
Building Blocks?
Strategic intervention and
objectives
Focused?
Balance between details and overall focus
Logical?
'If-Then' / 'Why-How'
Hold a workshop to get validation on the logframe from stakeholders and decision
makers.
7.7.3 Step 2.3: Developing Performance Indicators: An indicator is an element of information or
data that helps measure whether progress or change has occurred. Indicators can be
quantitative (a number, percentage, or a proportion of something), and qualitative (i.e.,
those indicators measuring perceptions or opinions). However, it is better to have
quantitative indicators as far as possible.
7.7.4 For any given department, there could be two levels of indicators. They are:
One indicator that measures the success of the departmental MSO
The second indicator measures the attainment of the department objective.
Improvement in department objective indicator is more likely possible through
improvement in departmental MSO indicator. Examples of the two levels of indicators are
given in Table 8 and Table 9.
Table 8: Indicators for Department Objectives
Department Objective Indicator
Improve Access to Education No. of schools in each Block/District
Average no. schools per 10000 people
No. of schools within 1 Km radius
7.8 STEP 3: Gap Analysis: Subsequent to the identification of key indicators to measure
department MSOs and objectives, the department should undertake a gap analysis, the
steps for which are given below:
Current status of the objective-level key indicators of the sector
Envisaged status of the sector in terms of the objective-level key indicators in order
to meet the overall department objectives
Trend scenario expenditure projections based on the existing scenario of sector in the
state
Comparison between trend scenario projections and the expenditure that should be
incurred in order to meet the Department objectives - This will enable the
Department to estimate the cost of interventions that would have to be
undertaken in order to meet the objectives that are not addressed in the trend
scenario.
The current status of objective level indicators and envisaged status of the sector are
stated in step 2. For arriving at trend expenditure projections, an analysis of past
expenditure is to be undertaken.
7.8.1 Step 3.1: Analysis of Past Expenditure: The Department should consider the expenditure
incurred as per the budget books across all demand numbers pertaining to the
department for undertaking past expenditure analysis including:
Expenditure incurred on major demand numbers by the department
An analysis of Plan Expenditure and Non Plan Expenditure
Total expenditure on Revenue and Capital accounts.
Object level expenditure of the Department.
7.8.2 Step 3.2: Trend Scenario: A trend estimate can be built for the Medium term on the basis of
past expenditure by the Department as per the following steps:
For projecting Plan Expenditure, salaries should be projected separately taking into
account Central Pay Commission (CPC) recommendations.
The non salary Plan expenditure component can be projected using past average
annual growth rate.
Non Plan Expenditure projections can be made at the Object level wherein CPC
recommendations have to be incorporated for the object head of salary and
allowances. Past trend analysis on each of the remaining Objects can be used for
projecting expenditure to be incurred on them.
Aggregating the Plan and Non Plan expenditure projections and adding salary or other
arrears (if any) to be paid by the Department, Total Expenditure projections for the
Department over the Medium term can be obtained.
Total Expenditure projections made on the basis of past expenditure analysis reflects the
expenditure that would be incurred on continuation of the current schemes and making
progress at the current rate, which if found inadequate to meet Department objectives
would have to be met by interventions.
In order to meet the Department objectives, the state government will have to intervene.
Costing these interventions will give an estimate of the additional funding required.
7.8.3 Step 3.3: Identifying Interventions: On the basis of expenditure gap analysis, the Department
can propose interventions for meeting its objectives. Such interventions can be of two
kinds- strengthening existing schemes or introduction of new schemes.
7.8.4 Step 3.4: Costing Interventions: Once the interventions have been identified, the next step is
to estimate the cost of undertaking these interventions. The method for costing
interventions can be undertaken as per the following steps:
1. Identifying inputs of an intervention
2. Estimate cost of per unit of input:
For costing inputs of an intervention, the Department can refer to various sources:
(i) Costing norms available at the National Level
(ii) Costing norms can be estimated by contacting private agencies providing
similar service
(iii) Costing norms from states which have already implemented such
interventions
(iv) Costing of inputs using existing scheme guidelines.
3. All cost projections should be inflation indexed.
4. For arriving at the total cost of an intervention, per unit cost of input has to be
multiplied by the total inputs that the Department wants to provide.
7.9 STEP 4: Developing Expenditure Framework Scenarios: The Department can attempt
to build different scenarios for medium term projections through probable improvements
in objective-level key indicators and accompanying expenditure projections.
7.9.1 Trend Scenario: There will be one trend scenario or business as usual scenario. This is
the scenario wherein the Department does not attempt to strengthen any existing scheme
or start any new scheme in the medium term. Projections arrived at under this scenario
will be a trend estimate based on past expenditure figures of the Department.
On the other hand, if the Department attempts to improve indicators and meet its
objectives over the medium term, additional interventions over and above the existing
schemes will have to be proposed. The Department can set different targets for objective-
level indicators to be achieved over the medium term for meeting its objectives.
Moderate Scenario (Scenario 1): Under this scenario, the Department may attempt to
improve objective-level indicators, yet would be able to meet partially national goals
or universal goals set for the sector
Aggressive Scenario (Scenario 2): Under a second scenario, the department attempts
to improve objective-level indicators in medium term so as to achieve national goals or
universal goals set for the sector
The latter scenario will be more aggressive in terms of targets to be achieved as well as
expenditure to be incurred for the same. Expenditure projections for various scenarios
will be estimated by adding the additional intervention costing over and above trend
expenditure projections.
However, if the Department has a ceiling on its total expenditure over the medium
term, then the additional expenditure estimates for the suggested interventions
under reform scenarios would need to be provided for by identifying savings
opportunities in Heads of expenditure not related to identified interventions.
For this purpose, the logframe would need to be revisited with respect to the
schemes. The schemes that after analysis reveal not very efficient in attainment of
the outputs and objectives of department can be given lower budget allocation. The
schemes that contribute to the bottom 20% of the total expenditure of the
department should be focused upon for this analysis.
Revenue Receipts
1
(2 +3+4)
Tax Revenue
2
(2.1+2.2)
Share in Central
2.2
Taxes
3 Non-Tax Revenue
Grant-in-aid from
4
Central Govt.
Capital Receipts
5
(6+7+8)
Recovery of loans
6
and advances
% change in % change in
Previous Current Ensuing Current Year Ensuing Year
S.No. Fiscal Indicators
Year Year Year over Previous over Current
Year Year
(1) (2) (3) (4) (5) (6)
Total Receipts
9
(1+5)
Revenue
10 Expenditure
(10.1+10.2)
Non-Plan Revenue
10.1
Expenditure
Plan Revenue
10.2
Expenditure
Revenue
10.3 Expenditure
Of which:
10.3.2 Subsidies
Capital
11 Expenditure
(11.1+11.2)
Non-Plan Capital
11.1.
Expenditure
Plan Capital
11.2
Expenditure
Loans and
12 advances
(12.1+12.2)
% change in % change in
Previous Current Ensuing Current Year Ensuing Year
S.No. Fiscal Indicators
Year Year Year over Previous over Current
Year Year
(1) (2) (3) (4) (5) (6)
13 Total Expenditure
Non Plan
13.1 Expenditure
(10.1+11.1+12.1)
Plan Expenditure
13.2
(10.2+11.2+12.2)
Revenue Deficit
14
(1-10)
Fiscal Deficit
15
(1+6-13)
Primary Deficit
16
[1+6-(13-10.3.1)]
1. Revenue Deficit as
percentage of GSDP
2. Fiscal Deficit as
percentage of GSDP
3. Total outstanding
Liabilities as
percentage of GSDP
(1) The balance between receipts and expenditure in general and State revenue receipts
and revenue expenditure in particular: The Medium Term Fiscal Policy Statement shall
specify the tax-GSDP ratio, own tax-GSDP ratio and States share in Central tax GSDP
ratio for the current year and subsequent four years with an assessment of the changes
required for achieving it. It may discuss policies to contain expenditure on salaries,
pension, subsidies and interest payments. An assessment of the capital receipts shall be
made, including the borrowings and other liabilities, as per policies spelt out. The
statement may also give projections for GSDP and discuss it on the basis of assumptions
underlying the indicators in achieving the sustainability objective.
(2) The use of capital receipts including market borrowings for generating productive
assets: The Medium Term Fiscal Policy Statement may specify the proposed use of
capital receipts for generating productive assets. It may also spell out the proposed
changes among these categories and discuss them in terms of the overall policy of the
Government.
(3) The estimated yearly pension liabilities for the next ten years: The Medium Term
Fiscal Policy Statement may estimate the pension liabilities by making forecasts on
the basis of trend growth rates.
FORM F 5: C. DETAILS OF SPECIAL WAYS & MEANS ADVANCE / WAYS & MEANS
ADVANCE OVERDRAFT AVAILED BY THE STATE GOVERNMENT FROM RESERVE BANK
OF INDIA
Table 16: Form F-5: Special ways and means advances and overdrafts availed by State Government from RBI
S.No. WMA/OD Previous Year (Acc) Current Year*
(1) (2) (3) (4)
Average amount of WMA
(1)
(`crore)
(2) Average amount of OD (` crore)
(3) Number of days of WMA
(4) Number of days of OD
(5) Number of occasions of OD
* As on 31st December
Category Maximum Outstanding Additions Reductions Invoked during the year Total Guarantee Total
(No. of Amount at the during during the (` crore) outstanding Commission or outstanding
Guarantees Guaranteed beginning the year year other Guarantees Fee (` crore) Guarantees
within during the of the year (`crore) than (` crore) as a % of
bracket) year (` crore) invoked Total
(` crore) during the Revenue
year) Receipts
(` crore)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
FORM F 11
A. Employment in State Government
Table 22: Form F-11: Employment in State Government
(As at the end of the previous year)
S.No. Pay Group (in `) No. of Employees Percentage
(1) (2) (3) (4)
Total
Total
Total
D. Employment in Universities
Table 25: Form F-11: Employment in Universities
(As at the end of the previous year)
S.No. Pay Group (in `) No. of Employees Percentage
(1) (2) (3) (4)
Total
Total
(Figures in ` thousand)
Governors House,
Bhopal, 462052
Date:
I ., Governor, Madhya Pradesh, hereby under Article 205 (1) (a) of the
Constitution of India and under Rule 156 read in conjunction with Rule 149 of the Rules of
Madhya Pradesh Legislative Assembly order that the statement showing actual expenditure
and estimated expenditure of the state for the financial year 20.. and 20. respectively be
placed before and introduced to the Vidhan Sabha on (Date- Roman Calendar) (Date Indian
Calendar). Under Article 203 (3) of the Constitution of India, I recommend that the list of
supplementary expenditure estimates mentioned in Column 3 of the grants should be
presented.
Date:
the order in which the heads to which they relate appear in the budget.
154. Notice of cut Motions: In notice of a motions to reduce any grant has not been given four clear
days before the first day allotted for the voting of demands for grants any member may object to
the moving of the motion, and such objection shall prevail, unless the speaker allows the motion to
be made.
155. Vote on Account:
(1) A motion for vote on account shall state the total sum required and the various amounts
needed for each department or item or expenditure which compose that sum shall be
stated in a schedule appended to the motion.
(2) Amendments may be moved for the reduction of the whole grant or for the reduction or
omission of the items whereof the grant is composed.
(3) Discussion of a general character shall be allowed on the motion or any amendment
moved thereto but the details of the grant shall be discussed further than is necessary to
develop the general points.
(4) In other respects a motion for vote on account shall be dealt within the same way as if it
were a demand for grant.
156. Supplementary Additional Exceptional Grants and Votes of Credit:
(1) Supplementary additional excess and exceptional grants and votes of credit shall be
regulated by the same procedure as is applicable in the case of demands for grants
subject to such adaptations whether by way of modification, addition or omission as the
speaker may deem to be necessary of expedient.
(2) Scope of discussion on supplementary Grants: The debate on the supplementary grants
shall be confine to the items stating the same and no discussion may e raised on the
original grant nor policy underlying them, save in so far, as may be necessary to explain
or illustrate the particular items under discussion.
157. Token Grant: When funds to meet proposed expenditure on new service can be made
available by re-appropriation, a demand for the grant of a token sum may be submitted to the vote
of the Vidhan Sabha and if Vidhan Sabha assents to the demand, funds may be so made available.
(C) APPROPRIATION BILL
158. Appropriation Bill:
(1) Subject to the provision of the constitution the procedure in regard to an appropriation
bill shall be the same as for bills generally with such modifications as the speaker may
consider necessary.
(2) At any time after the introduction in the Vidhan Sabha of an Appropriation Bill, the
Speaker may allot a day or days jointly or severally for the completion of all or any of the
stages involved in the passage of the bill by the Vidhan Sabha and when such allotment
has been made the speaker shall at 5 O'clock on the allotted day or as the case may be, the
last of the allotted days forth with upto every question necessary to dispose of all the
outstanding matters in connection with the stage or stages for which the day or days have
been allotted.
(3) The Speaker may, if he thinks fit, prescribe a time limit for speeches at all or any of the
stages for which a day or days have been allotted under the preceding sub-rule.
159. Scope of discussion on Appropriation Bill:
(1) The debate on the Appropriation bill shall be restricted to matters of public importance
or administrative policy implied in the grants covered by the bill which have not already
been raised while the relevant demands for grants were under discussion.
(2) The speaker may, in order to avoid repetition of debate, require members desiring to take
part in discussion on Appropriation bill to give advance intimation of the specific points
they intend to raise and he may withhold permission for raising such of the points as in
his opinion appear to be repetitions of the matters discussed on a demand for grants or
as may not be sufficient public importance.
160. Business that can be taken upon day allotted for any kind of financial business: Notwithstanding
the day has been allotted for other business under rule 158, a motion for leave to introduce a bill
may be made and a bill may be introduced on such day before Vidhan Sabha enters on the business
for which the day has been allotted.
161. Time limit for disposal of financial business: In addition to the powers exercisable by the
speaker under these rules, he may exercise all powers necessary for the purpose of the timely
completion of all financial business and in particular allot time for the disposal of various kinds of
such business and where time is so allotted, he shall at the appointed hour put every question
necessary to dispose of all the outstanding matters in connection with the stage or stages for
which time has been allotted.
1 2 3 4 5 6 7 8 9 10 11
10 Total budget allocation received shall be the same as that in coloumn 22 of FORMAT FOR RECORDING ALLOCATIONS RECEIVED
` in Lakh
S. Additional
Accounting Details Savings
No Funds Total
surrendered Total Expenditure Expenditure
Received Expenditure Balance
Budget during Allotment till the end during
Name during till the end (H=G-
Object Detailed Voted/ Allotment current = Col of last current
of current of Month D)
Scheme
Head Head Charged financial 6+7+8 month month
financial (G= E+F)
year
year
1 2 3 4 5 6 7 8 9 10 11 12 13
Number Date
Approval number of Finance Department Date
(In `)
Heads under which increase in budget allocation is Remark Heads under which decrease in budget allocation is proposed Propos
proposed ( Reason ed
Budget Approved Upda Total Amount for Budget Approv Total Expe Upda Available Total Reaso Amou
Head11 allocation ted estim requested increase Head ed budget nditu ted funds for re- estimat n for nt for
for Expe ated under re- in allocati Estimat re Expe appropriatio ed saving Re-
current nditu Expe appropriation budget on for es for incur nditu n ** Expend s appro
financial re nditu (4-2) estimate current previou red in re Upto For iture priatio
year12 re till s) financia s the 3rd only till year n
year l year quarter curre quar 4th end
end s in the nt ter quar
financia quart (8- ter
l year er 9- (8-
* * 10) 11)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
11 Demand Number, Major Head, Sub Major Head, Minor Head, Scheme Code, Segment, Plan/Non Plan, Object Head, Detailed Head, Voted/Charged
12 Supplementary grants and re-appropriations should be shown separately in column 2 and 8
Note: Re-distribution across periodic action plans caused due to increased expenditure as shown in Column 4 and decreased
expenditure as shown in Column 8 should be shown in FORM 2 and should be attached with this form.
* For the first quarter, entry in Column 9 should be zero.
**For the first 3 quarters fill Column 12 and for the fourth quarter fill column 13.
Proposal for Re-distribution across Quarterly Action Plans for the Financial Year 20..-20.. FORM 2
Number Date
Approval number of Finance Department Date
(In `)
Bud Allocation in 2010-11 Current Quarter-wise increase Quarter-wise decrease in Revised quarterly allocations Remark
get Description in amounts amounts after re-distribution
Hea B Supple Increas Total 1st 2nd 3rd 4th 1st 2nd 3rd 4th 1st 2nd 3rd 4th 1st 2nd 3rd 4th Tot
d E mentar e/ Alloc qua qu qu qu qu qua qua quart quar quar quart quart quar quar quar quar al
y decreas ation rter art art art art rter rter er ter ter er er ter ter ter ter
er er er er
Estimat e
e during
(6+10-14)
(7+11-15)
(8+12-16)
(9+13-17)
re-
approp
riation
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23
NON PLAN
(To be forwarded in quadruplicate)
(In `)
Grant No. & Major, Minor,
Reasons for
Sub Head and Detailed Total requirement Amount needed for
Increase proposed additional
Head (to be consistent for the year re-appropriation
requirement
with budget estimates)
Budget Provision Actual Expenditure
for the year upto..
1 2 3 4 5 (4-2) 6
Percentage Amount
State
Center
Other (Specify source)
It is certified that there is no expected savings in any other scheme in the demand which can be re-
appropriated for the said purpose.
(Attach a brief description of maximum 200 words with this form)
Signature of Budget Controlling Officer
FORM A
Nos Schem Name Designation Pay Band Grade Sanctioned Fille Vacan
. e and Pay Posts d t Post
Name Code of (Designation Posts
and DDO wise)
Code office
1 2 3 4 5 6 7 8 9