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    Border Roads Organisation Technical Instruction No. 21 BUDGET & ACCOUNTING IN BRO Technical Instruction No. 21 BUDGET AND ACCOUNTING IN THE BRO INTRODUCTION it Under Article 112 of the Constitution, a statement of estimated receipts and expenditure of the Government of India for an ensuing financial year entitled as the “Annual Financial Statement” is commonly known as the Budget. 12 The definition of the Budget is given below:- “An Annual Financial Statement of estimated receipts and expenditure*of the Government of India for an ensuing financial, year” 1.3 This Annual Financial Statement divides the receipts and expenditure of the Government into three parts, in which Government accounts are maintained. These are :- (a) Consolidated Fund of India (b) Contingency Fund (c) Public Fund. 1.4 A pictorial representation of the inflows and outflows, the constituents which form the receipts and expenditure from each of these funds is given at Appendix ‘A’. The estimate of expenditure from the Consolidated Fund included in the Annual Financial Statement or in other words the Annual Budget and required to be voted by the Lok Sabha during the Budget session of the Parliament, are submitted in the form of Demands for Grants by various Ministries, in pursuance to Article 113(2) of the Constitution. Generally, one Demand for Grant is presented in respect of each Ministry. However, larger Ministries like the Ministry of Defence present more than one Demand for Grant. 15 The budgetary projections of the Border Roads Organisation are included by the Ministry of Surface Transport through Demands for Grants, though functional control is with the Border Roads Development Boards(BRDB), with the Raksha Mantri as the Chairman of the BRDB. 1.6 The Border Roads Organisation executes multifarious works, ranging from road construction and maintenance, to the construction of permanent bridges, airfields, buildings and related civil construction activities for the Defence Services as General Staff Works, as well as for the Central/State Government and Semi- Government Agencies as Agency/Deposit works, duly supported by viable budgetary allocations in each financial year. AIM 17 For the well being of any Organisation, efficient budgetary control and effective resource management are vital. This Technical Instruction aims at formalising comprehensive instructions and procedures towards achieving :- (a) Effective planning and budgetary control at various levels of execution, while at the same time, making the Organisation target oriented and cost conscious. (b) Effectively streamlining the accounting systems and procedures to meet the requirements and needs of the BRO. 1.8 Finance is a basic and omnipresent resource. The optimal utilisation of finance is achieved if the following objectives are ensured :- (a) Value for Money (b) Financial Propriety (c) Economy of Effort GENERAL 1.9 There are three types of works executed by the BRO:- (a) General Staff(GS) Works - These are executed for the Army, as planned and projected by the Ministry of Defence(MOD), through the Military Operations Directorate (MO Dte) for the Army (b) Agency Works - These are executed for the Ministry of Surface Transport, the MOD (Airforce & Navy), Army (OP Works) other Central Government Ministries and Central Government Agencies like the North Eastern Council. (c) Deposit Works - These are executed for the State Government, Public Sector Undertakings and Government and Semi-Government Organisations and autonomous bodies. 1.10. A flow diagram indicating the process of planning and progressing a budget proposal till allotment for GS and Agency Works and till deposition of funds for Deposit Works is given at Appendix B’. PLANNING AND PROGRESSING BUDGET ESTIMATE “PROPOSALS 1.11. Budget Estimate proposals for allocation and subsequent expenditure in the ensuing year are prepared based on targets assigned by the Border Roads Development Board to the Border Roads Organisation. These targets are governed by :- (a) The General Staff Perspective Plan duly converted to an Annual Plan for GS Works. (b) Indication of availability of funds from Ministries and Central Government Agencies for Agency works entrusting the works to the BRO. (c) Funds deposited for Deposit Works, a pre-requisite before commencement. 1.12. Works Plan - Targets for GS Works, Agency and Deposit works are as reflected in an Annual Works Plan approved by the BRDB. This is carved out of a Long Term Roll On Works Programme for GS and Agency works, generally _covering five years. Approval in principle for inclusion in the BRDB programme is accorded by the BRDB Secretariat, as per feasibility in the Annual Works Plan, considering the overall potential of the resources of the BRO. Flow of Funds 1.13 GS Works - For GS Works, funds are provided by the Ministry of Surface Transport from Non-Plan Grants based on projections by the Ministry of Defence. The budgetary proposals are projected to the BRDB by the DGBR, through the CDA(BR), as the Integrated Financial Advisor (IFA) BR, on the basis of an approved Annual Works Plan for a financial year. These fund projections are examined by the Financial Advisor (Defence Services), as the ex-officio financial adviser to the BRDB and forwarded to the Department of Expenditure, Ministry of Finance. On approval by the Department of Expenditure, Ministry of Finance, the budgetary proposals are returned to the Ministry of Surface Transport for inclusion in their Demands for Grants for the BRDB. 1.14 Agency Works On Behalf of MOST - In the case of Agency works undertaken by the BRO, on behalf of the Ministry of Surface Transport, the proposed budgetary proposals are progressed by the DGBR to the Ministry of Surface Transport through the BRDB and CDA(BR), as the IFA(BR). These are then taken up by MOST with the Department of Expenditure, Ministry of Finance. On approval by the Department of Expenditure, Ministry of Finance, these proposals are returned to MOST for inclusion in their Demands for Grants. The fund allocation is from Plan Grants. 1.15 Other Agency Works - For Agency works undertaken for other Ministries eg. Ministry of External Affairs, Ministry of Defence(Air Force & Navy), Army (OP Works), Ministry of Home Affairs, the budgetary projections are progressed by the respective Ministries with the Ministry of Finance and included in their Demands for Grant, on approval by the Department of Expenditure, Ministry of Finance. The fund allocation is from Non Plan Grants for the MOD and Plan Grants for other Agencies. 1.16 Deposit Works - Works under taken by the BRO, on behalf of the State Government and other Government and Semi-Government departments and autonomous bodies eg. North Eastern Engineering Power Corporation, North Eastern Council Bharat Coke and Coal Ltd. etc are approved for execution by the BRDB based on the budgetary allocation, through deposits, in the form of cheques/drafts made payable to the CDA (BR) by the department. The deposition of funds in full or in installments is a pre-requisite, before commencement of execution of work. 1.17. This requirement of funds for the Border Roads Organisation is met from three sources :- (a) Budget Estimates of the Ministry of Surface Transport under Demands for Grants for General Staff Works for the Army. (b) Allotments received from different Ministries of the Central Government and Central Government agencies for Agency works, undertaken on their behalf. (c) Deposits received in the form of cheques/drafts for deposit works proposed to be executed for the State Government and other Government and Semi-Government departments and autonomous bodies. 1.18 Equipment Procurement Plan - On the basis of an indicative budget and the felt need for procurement of plant and equipment based on specific targets and wastages, a definite and detailed Annual Equipment Procurement Plan is carved out of a Long Time Equipment Procurement Plan. This is projected in terms of costs, as a budgetary proposal for GS/Agency works by MOST to the Department of Finance, Ministry of Finance, through the FADS as part of the overall budgetary proposal under the Budget Estimates. 1.19 A flow diagram for the approval of an equipment procurement plan leading to procurement is given at Appendix ‘C’. Allocation of Funds 1.20 Based on the projected Budget Estimate by MOST and other Ministries for Grants for GS ahd Agency Works and the funds deposited by other departments/agencies, RE/BE discussions are held with Projects at HQ DGBR during Dec/Jan of the current financial year. Targets for the ensuing financial year and the subsequent two consecutive financial years are planned and fixed for each Project. On finalisation of the RE/BE discussions, the physical targets and budgetary support Major Head/Detailed Head wise and State wise are intimated to the Projects. 1.21 On the voting and passing by the Parliament of the Budget Estimate projected by various Ministries under their Demands of Grants and its conversion as an Appropriation Act, on consent by the President of India, bulk allotment of funds are received in the form of Budget Estimate (BE) allocation from the Ministries. In addition to these allotments, the BRO also gets cheques/drafts for the execution of deposit works for the State Government and other Government and semi-government departments and autonomous bodies. These allocations are received under different Major Heads of Account. The classification and codification of allocation of funds is essential for effective budgetary control and monitoring of expenditure. 1,22. The codification prescribed for Major Heads is a 4- digit code. The Major Code Heads under which funds are received and expenditure incurred are : - Classification of Works () GS Works Major Head Secretariat and Economic Services (Revenue) Major Head 3451 (General Administration) GS _Works(Revenue (Non Plan} Major Head 3601 GS _Works(Capital) (Non Plan) Major Head 5054 Scope of work covered DGBR & Sectt BRDB Establishment Major Head 3054 Roads & Bridges of Strategic Border Roads (Expdr on Minor wks, Maintenance of all NHs including Re-surfacing under BRDB, FDRs on NHs No 39,44, 52, S2A, 53, 54, 54A, 54B, 54A, 58, 1B, 62, Construction / Maint of Roads in Bhutan and Payment of BCA) Grant in Aid to State Govt (Roads) and Bridges of GS Projection, Maintenance of GS Road including Resurfacing, Security Cover, Air lift charges including for China Study Group(CSG) Roads). Capital Outlay on Roads & Bridges (Original and FDR works on NHs Nos 1A,22,31A, Sanc- tioned Accn at Static stations, Ground Establishment of CE (P)/Static Formations, Cat ‘A’ Stores/Spares, Cat ‘A’ Plant, Vehs and Eqpt Centrally Purchased including for Snow Clearance and CSG Roads, Clothing and Signal Stores, DAD/APS Establishment and Centrally Adjusted Items ie. Printing of Forms and Stationery. Note - The Static Formations are the LO DGBR; Base Workshops; Transit Camps; Store Divisions; GREF Centre and Base Depots. (ii) Agency Works (iii) Deposit Works Major Head Major Head (Plan) Major Head (Plan) Major Head (Capital) Major Head (Revenue) Major Head Major Head Major Head Major Head 3605 4552 5054 4076 2076 2077 2078 4055 2055 3054 4047 8444K Aid to Bhutan/Myanmar (MEA Wks) Capital Outlay for NEC works. Capital Outlay on Roads and Bridges (MOST Plan} All original works except FDRs on NHs (except NH1A, 22, & 31A)under BRDB MOD Original Works for Army, Navy and Air Force Maintenance Services - Army Maintenance Services - Navy Maintenance Services - Air Force Works - Indo - Bangladesh Border Roads (Roads & Fencing) and Assam Rifles Indo-Bangladesh Border Roads (Maintenance) BSF Roads; Maint of Roads (Min of Home Affairs -Project Chetak in Rajasthan only) Coast Guard Works Deposit Works for Other Agencies. 1.23 Each Major Code Head is further classified into Sub Major Heads, Minor Heads/ Detailed Heads, indicating a particular sphere of activity. For example :- - Major Head : 3601 - Sub Major Head : 01 - Minor Head : 01.821- Non Plan Grant - Strategic and Border Roads - Detailed Head : 02.00.31 - Road Works : 03.00.31 - Roads Maintenance and Resurfacing : 04.00.31 - Security Cover : 05.00.31 - Air Lift Charges 1.24 Details of Major Heads, Sub Major Heads, Minor Heads and Detailed Heads - Old and New and the particular sphere of activity covered under each of these Heads are given at Appx ‘D’. Cash Assignment 1.25 Based on allotted targets, the Annual Works Plan and the total funds placed at their disposal for the execution of GS, Agency and Deposit works, every Chief Engineer Project/ Task Force Commander initially projects a consolidated month wise demand for a financial year’s cash assignment, before the commencement of the financial year. Subsequently, every Chief Engineer Project/TF Commander places a demand on CDA (BR) in each quarter of the financial year, for a Cash Assignment. From the total funds, the adjusted expenditure ie on account of CP Vouchers, deduct recoveries on account of usage rates, departmental charges, a portion of pay and allowances on account of G.P.F recovery, CGEGIS recovery and other misc recoveries are deducted. The net requirement of cash is thus arrived at by the project. The format to be used to prepare a demand for a Cash assignment is attached at Appendix ‘E’ Certain guidelines on the preparation of a Cash assignment are contained in HQ DGBR letter No.22641/CA/99-2000/DGBR/30/E5B dt 03 Feb 2000. The CDA (BR) examines the cash requirement with reference to the budget provisions, seeks the recommendations of DDG (TP), HQ DGBR and in turn advises the concerned State Banks, on which the CE Project/ Task Force Commander is dependent, to place cash in the Bank at the disposal of the TF Commander/CE Project, on a monthly basis for each quarter. This process is repeated for each quarter, taking into account, the likely cash balance in the bank at the end of the last quarter. 1.26 Any cash assignment likely to be unspent by the end of the financial year must be surrendered well an advance. The unspent amount at the end of the financial year will lapse. ACCOUNTING PROCEDURE 1.27 For the accounting of an expenditure and budgetary control, on a particular major sphere of activity, each Major Head, Detailed Head and Specific nature of expenditure is denoted by a Audit Character Code Head consisting of nine characters. An example for the Major Head 3601 - Minor Head 01.821 - Non Plan Grant - Strategic and Border Roads is given below :- Major Head 3601 - Grant in Aid to States (GS Works) - Minor Head 01.821-Non Plan Grant - Strategic and Border Roads Detailed Head 02.00.31 Road Works - €0/067/01 03.00.31 Road Maint - 00/067/02 and Resurfacing 04.00.31 Security Cover - 00/067/03 05.00.31 Airlift Charges - 00/067/06 Relevance of the Nine Character Audit Character Code Heads for ig Exp: Control 1.28 To identify the nature of expenditure for any Job, in the above character audit code head, two prefix codes have been catered to be prefixed in each Audit Code Head, replacing “00”. An example is given below :- Audit Character Code Head : 60/067/01 (Pertains to MH 3601) 1.29 In the above example containing nine characters, the first two digits called a prefix denote the nature of expenditure, the fourth, fifth and sixth digit denote the Major Head and the last two digits denote the Detailed Head. The third and seventh characters are only strokes. In this example, the first two digits ‘60’ denote a specific area of expenditure ie. POL/Fuel BRO, the fourth, fifth and sixth digits 067’ denote the Major Head 3601 - Grant in Aid to States (GS Works) and the last two digits ‘01’ indicate the Detailed Head - Road Works. All expenditure must be booked to the correct nine character Audit Character Code Head and correct Major/Detailed Head. In this connection, the instructions contained in DGBR letter No 80696/ DGBR/85/D&S dated 02 Sep 97 are to be adhered to. 1.30 A tabulated list of nine character Audit Character Code Heads pertaining to various Major Heads/Detailed Heads is attached at Appendix F’ :- 1.31 A list of category prefixes from 51 to 73 and 99 replacing the first two digits ‘00’ as per the specific item and nature of expenditure, generally used in the BRO is placed at Appx ‘G’. 1.32 Deposit Works - Till now all deposit works were accounted for under the nine character Audit Character Code Head 00/017/05. This was common for all Deposit works. However, to identify and facilitate the accounting of the different agencies’ deposits and the expenditure, a unique six digit unit code system has been evolved by the CDA(BR) . This has been circulated under CDA (BR) office No BR/ Bud/900-Corr dated 10 Oct 97. An example of this six digit unit code is given below :- 002007 - Hirak - Maharashtra Government Works 007015 - Swastik - JNV Works (The first three characters identify the Project i.e. 002 - Project Hirak, 007 - Project Swastik ; the last three characters identify the Agency for whom the Deposit work is being undertaken i.e. 007 - Maharashtra Government Works, 015 - JNV Works) 1.33 Deduct Recoveries - Recoveries made from the Jobs executed as Agency and Deposit Works in the form of usage rates for the utilisation of vehicles/plant/equipment purchased from the GS Budget, but utilised in Agency/Depot works ; clothing of GREF personnel deployed on Agency/Deposit works and Departmental Charges. The allotment of funds for all works (other than GS) includes the provision of usage rates. The usage rate and clothing rate applied on this account and recoverable is based on prescribed rates as approved by the Government. The recovery on account of Departmental Charges on a percentage basis is also fixed by the Government. However, as per “policy, Departmental Charges are not recovered from Agency Works executed for MOST and MOD. These recoveries and other recoveries on account of auction sale proceeds of Cat ‘A’, BER and obsolete stores, as well as recoveries from Contractors are compiled to Deduct Recoveries under MH-5054 (Non Plan) and accounted for as follows as a minus charge:- (a) Deduct Head - 00/069/05 - Usage Rate/Clothing/ Departmental Charges/ Recoveries from Contractors (b) Deduct Head - 00/069/06 - Auction Proceeds. 1.34 Such recoveries as accepted by the Ministry of Finance are required to be achieved to match the ceiling of the total outlay, as fixed by the Ministry of Finance. TYPE OF EXPENDITURES 1.35 There are three types of expenditures, which are detailed below :- (a) Cash Expenditure - The expenditure incurred by making payment, either in cash or though, cheque is treated as cash expenditure. The following types of expenditure are to be termed as cash expenditure :- (i) Payment to GREF Officers/Personnel - Wages/ Allowances / Advances / Final Settlement/ Compensation (ii) Payment of CPL Wages (iii) Payment to Contractor (iv) Payment to Local Supplier (v) Any other expenditure like Ration Money, Office Contingency, Hire/Rent charges, Land Compensation and Payment of Compensation under the WCA. (b) Adjusted Expenditure - It is the expenditure which has been incurred by other Agencies on behalf of the BRO. The debit for such expenditure is raised by the Agency and the expenditure is adjusted by a book debit. The following types of expenditure are termed as adjusted expenditure :- (i) (ii) (iii) (iv) (v) (vi) (vii) ‘(vii (ix) Centrally purchased stores like Cement, Bitumen, POL and Explosive etc through Central Purchase Vouchers. Cost of Ration from FSD through Priced Issue Vouchers. Pay and Allowances of Service Officers/Personnel based on Capitation rate fixed by the Army Headquarters. MC Notes and CC Notes Railway Warrants Hospital Stoppage Rolls Cost of Medicines received from Armed Forces Medical Store Stores Depots through priced vouchers. Airlift charges for air support provided by the Airforce both for GS and CSG roads. Departmental Charges - Booked to the works for all agencies except MOST and MOD and credited against the Recoveries Head. (c ) Proforma Expenditure - The proforma expenditure is booked to both GS and Agency/Deposit works. However, the GS Budget projections to the Government is less the proforma expenditure by 10 percent. This monthly expenditure caters for usage of plant/equipment and clothing based on a rate approved by the Government and worked out on the basis of the Capital cost plus the maint/repair cost divided by the laid down. METHOD OF BOOKING EXPENDITURE 1.36 The following procedure will be adopted for booking of expenditure :- PAY AND ALLOWANCES (a) Pay and Allowances - Service Personne] - (i) The expenditure on account of Pay and Allowances of Service officers/personnel are booked on the basis of capitation rates notified by the QMG’s Branch, Army Headquarters and duly concurred by the Ministry of Defence (Finance) from time to time. This capitation rate includes :- (aa) Pay and Allowances (bb) Outfit Allowances (cc) Conservancy and Hot Weather* (dd) Accommodation (ee) Hospital treatment (ff) Personnel Clothing and Equipment* (gg) Training (hh) Rations* Gj) Transportation - Duty/LTC Note - Suitable deductions from the Capitation rate must be made on the items market with an (*) in case these are being provided by the BRO. (ii) The details of Service officers/personnel are furnished on a monthly strength return to respective ACDAs/SAOs/Accounts Officers at the Project/TF level and by CDA(O) to CDA(BR) at the HQ DGBR level. (iii) This is booked as follows :- (aa) Task Forces and below - To the Jobs in proportion to the Physical outputs of Jobs and deployment pattern. (bb) HQ CE (P)/Static formations - To Ground Establishment under MH-5054. (cc) HQ DGBR - To General Establishment under MH- 3451. (iv) - Credit is afforded by CDA(BR) centrally to the Defence Services Estimates. (b) Pay and Allowances - GREF Personnel - Pay and allowances of GREF Personnel are booked provisionally in the Jobs as per actual deployment. The final adjustment is done on receipt of QSA’s for the respective quarter from the PAO GREF. The adjustment should be for the entire amount of entitlement and not just actual payment. ~ (c ) FRMO_ Commission - Money order commission of FRMOs should be adjusted every month, along with pay and allowances, without waiting for the debit. The amount of FRMOs with MO Commission is reimbursed by the PAO (GREF) to DAP Nagpur through the RBI on receipt of debit (HQ DGBR letter No 22603/Gen/DGBR/78/E5 dated 11 May 92 refers). A flow diagram indicating the method of booking of expenditure on FRMOs is placed at Appendix ‘H’. (d) Field Treasury Chest Receipts - The booking of expenditure in the case of the FTCR is placed at Appendix ‘J’. {e) Pension Liability () (i) The provisional pension liability including gratuity for 6 months only is to be borne in full by the Department to which the Govt servant permanently belongs. It will not be paid frem any Job and will be booked to a separate Head of Account MH-2071, Pension and other relevant benefits being operated by CDA Pensions, Allahabad. Necessary debits will be raised by the ACDA/SAO/AOs accordingly. (ii) Final payment and Final TA/DA on retirement will be booked to Jobs, if the individual retires from the TF/ Unit. In case the individual retires from the HQ Project/ DGBR, it will be booked to the Ground Establishment/ General Establishment respectively. (iii) Payment of leave encashment at the time of retirement/ death/ termination of services is to be shown separately under the Pension Head and charged to Major Head 2071 - Pension and Other Retirement Benefits - 01- Civil-115-Leave Encashment Benefits. Prior to 01 Apr 1999, these benefits were being charged to Salary Head and booked to Jobs (if deployed in TF/lower formations) or to Ground Establishment (if deployed in Project HQ/ DGBR/Static formations). (HQ DGBR letter No 22608/ Acct-Proc/DGBR/11/E5B dated 24 Feb 99 refers). (iv) The same procedure as applicable for leave encashment will be followed for Family Pension/Death cum Retirement Gratuity (DCRG). Leave Salary - The liability on account of leave salary will be borne by the Department from which the Govt servant proceeds on leave and booked in the same manner as Pay and Allowances. (g) Disablement and Death Compensation Liability - The expenditure on account of disablement compensation or death compensation including ex-gratia payments will be borne by the respective Projects on actual basis, if the disablement/ death has occurred during employment with GREF. This expenditure will be debitable to Jobs in case of personnel from a TF/lower formation, to the Ground Establishment in case of a Project Headquarters and to the General Establishment in the case of the HQ DGBR. (h) Loans/Recoveries From BRO Employees And DAD Employees - Long term recoveries of loans/advances like HBA, Motor Cycle/Car/Scooter/Cycle Advance and Festival Advances will be booked under MH 7610 - Loans to Central Govt Servants operated by the ACDAs/AOs and under the Minor Heads as given below. While the advance should be booked as a debit, the recovery should be credited on recovery by the PAO GREF. The payment of loans and advances is from the Imprest account. Minor Head Item Code Head 201 House Building Adv 0/012/17 202 Motor Car Adv 0/012/22 202 Other Motor 0/012/23 Conveyance Adv 203 Other Conveyance Adv 0/012/19 800 Other Advances 0/012/20 800 Festival Adv 0/012/21 (Note : - For BRO employees the same category shall be prefixed.) (j) Move of Personnel (Adjusted Expenditure) (i) The expenditure on all authorised moves of personnel is debited to the Project/Jobs on which they are deployed. The debits on account of cost of railway warrants are passed on to the AO concerned through a Defence Exchange Account by the CC and A (Factories) Calcutta. On receipt of the debit, the expenditure is booked as adjusted expenditure against the liability booked to the concerned Job. (ii) The expenditure on account of LTC of Service personnel and move of service personnel on permanent posting is not to be booked to the Job, since it has already been included in the capitation rate. Where the Warrants/Forms ‘D’ are issued, these should be clearly enfaced at the time of issue, as debitable to Defence Services Estimates, to avoid booking in the BRO Budget. (k) Expenditure For Common Service Units/Formations (i) The Headquarters TF, Field Post Office, Field Workshop, SS &TC, Provost Unit, MSS & MSU and Dental Unit are called common service units and provide support for more than one Job. The expenditure on these units is specifically determined and distributed proportionately to different Jobs in consultation with the UA/AO/TF. (ii) In case, any common service unit is deployed for more than one TF, the expenditure will be shared and the construction account maintained. (i) Expenditure on Account of Quality Control Cells - In every Adm Approval a provision at 0.10% of the estimated value of work is sanctioned, to meet the expenditure on account of Quality Control Cells at a Project Headquarters. The booking of the expenditure on account of Quality Control Cells will be on the pattern similar to other Common Service Units. The Project Headquarters should in each quarter proportionally raise a debit on each affiliated TF covering the expenditure incurred on account of Pay and Allowances, transportation and purchase of equipment etc for the functioning of the QCC. However, in the fourth qtr of the year ie Jan-Mar, each TF should work out the balance amount available in various Jobs for the acceptance of debit, on the basis of the cost of actual work done and intimate this to the Project Headquarters by 20th Mar, saggthat the debit is raised by the Project Headquarters suitably and accounted for by the TF and the Project Headquarters in the Final March MER. However, in the opinion of the Chief Engineer, where it is not Possible to raise debits every quarter due to small amounts involved, the debit may be raised finally in the last quarter, for the adjustment in the Final March MER. fm) Expenditure on Air Lift_- Expenditure increased on airlift/ air support provided by the Air Force will be booked to Major Head 3601 by the Projects. An allotment of funds is made independently by HQ DGBR to the Projects for this purpose. Bills raised by the Air Force will be accepted as debit by the respective units utilising the air effort and booked to the Major Head 3601 under‘ Air Effort’. (n) Ground Establishment : Expenditure on account of Project HQ, Base Depot, Transit Camps, Base Workshop, Store Divisions, GREF Centre and LO DGBR will be booked to the Ground Establishment for which separate funds are allotted by HQ DGBR to the Projects/State formations under Major Head 5054. (0) Charged Expenditure - This expenditure incurred to meet the payment towards the charges for decrees/awards by Courts and Arbitration awards will be booked against a separate budget allotted to HQ DGBR under Major Head 3601 and 5054 for this purpose. This expenditure will be sanctioned by HQ DGBR, as and when cases are projected by the Projects. The Code Head would be 99/067/01 or 99/069/01 for MH 3601 and MH 5054 respectively, as applicable. (p) Recoveries - Proforma charges based on a usage rate and clothing rate, for recoveries for usage of plant and equipment, clothing, departmental charges and recoveries from Contractors are levied on other agencies. These proforma charges and the amount received on disposal of salvage stores through auction are adjusted as recoveries under MH 5054. (Code. Head 00/069/05 for recoveries under Usage rate and clothing, departmental charges and recoveries from contractors and 00/069/06 for auction proceeds respectively). Additional recoveries over and above that planned and not included in the Annual Budgetary Statement will only accrue as a credit for additional funding. (q) Security Cover - With a view to afford security cover to the GREF working in areas affected by insurgency, the expenditure incurred by certain security elements like the Army Pioneer Coy/Territorial Army Personnel, who have been attached with the GREF by the MOD/MOHA, will be booked under Major Head 3601, Code Head 0/067/03. Separate funds are allocated by HQ DGBR to CE Projects under “Security”. 1.37 ALL TYPES OF VEHICLES/PLANT/EQUIPTMENT AND STORES (Less Cat ‘B’ Stores) (a) Ration, POL and Other Stores From Defence - The stores received from Defence are priced at Army Supply Corps payment issue rates or any other specifically prescribed rates. The payment issue vouchers are priced by the Local Accounts Officer (Army) and are passed to the ACDA (P)/AO TF, through a book debit, by affording credit to the Defence Services Estimates. This cost is debited to Jobs under execution - The ration cost for Army personnel is included as one of the components, while forwarding the capitation rate by Army Headquarters. (b) Locally Procured Cat B’ Stores Through Supply Orders - The cost of stores procured locally will be debited to the specific Job for which the item was procured at the time of payment of relevant bills. (c) Centrally Purchased Stores - {i) Stores From Base Depot - The centrally procured stores received from Base Depots are priced at issue rates and will be adjusted by the Project concerned against respective Jobs. The issue rate will be the cost of material plus 6% as inland freight and inspection charges and 5% as departmental charges. (ii) Stores Procured Through DGS&D (i) All construction material like cement, bitumen, POL and other miscellaneous items centrally purchased through DGS&D, PSUs and other Government agencies for which payment is released through PAO DGS&D or other delegated PAOs are compiled centrally to the CGDA EDP Compilation, New Delhi, by the four DAD Cells at CDA(HQ), New Delhi, CDA(Navy) Mumbai, CDA Chennai and CDA Pathna based on their jurisdiction. On compilation, these CP Vouchers are forwarded by the DAD Cells to the CDA(BR). (ii) CDA (BR) on receipt of the prepaid CP vouchers from the DAD Cells, through a DID Schedule passes them on to the AO of the TF, for whom the stores had been procured. The AO TF in turn passes on the CP voucher to the TF for distribution of expenditure after due credit verification from the affiliated Stores Supply and Transport Coy of the TF. These are then adjusted by the AO Task Force, as per the availability of funds and provisions in the TS of relevant Jobs. (d) Capital Stores (Not Considered in Works) - (i) _Cat ‘A’ Equipment/Vehicles/Plant and Cat ‘A’ Stores/ Spares (aa) The expenditure on Cat ‘A’ eqpt, vehicles and plant centrally procured by HQ DGBR through DGS & D (RC)/TPC or PNC will be centrally booked by CDA (BR) to MH 5054 under Code Head 65/069/04. No booking of expenditure/adjustment to jobs is required to be done at the Project/ TF level. (ab) In the case of Cat ‘A’ stores/ spares/procured by the Task Force or the Base Workshops and Base Depots, the expenditure will be booked by the TF/ Base Workshops/ Base Depot against specific allocations received under MH 5054, Code Head 65/ 069/04. No expenditure will be booked to the Jobs. A separate construction account ledger will be maintained in the Base Depot in respect of each type and make of equipment. (ac) Repairs Through Trade For Equipment/ Plant/ Vehicles - The expenditure incurred on this account by the Project Headquarters/ ESD/EBW will be booked against the allotment received under MH 5054 for Cat ‘A’ Stores. In the case of TFs and Field Workshops, the expenditure will be booked to the respective Jobs. fii) (iii) Clothing (Proforma Expenditure) - (aa) Clothing which is a Cat ‘A’ Store, is centrally procured by HQ DGBR. The booking is done on per capita rate basis, which is centrally fixed in consultation with the BRDB and the Ministry of Finance (Defence), with reference to authorised scales of clothing. The cost is debited in the construction account of the Jobs as Proforma expenditure, on the basis of actual deployment on ground. In case of Army Officers/Personnel, this will not be separately booked, as the capitation rates of Service personnel includes this aspect of expenditure. (ab) Clothing procured directly from Ordnance Factories will be directly booked by the Factory to the BRO Head of Account MH-5054. {ac) Clothing procured directly from Army Ordnance Depots will be costed by the Ordnance Depot and a priced voucher will be accepted as a book debit centrally by CDA(BR). Usage Rate for Equipment (Proforma Expenditure) (aa) Vehicles, equipment and plant are purchased centrally by HQ DGBR. The rate for booking of usage of machinery is fixed by the HQ DGBR in consultation with the BRDB and Ministry of Finance (Defence). These are worked out with reference to the capital cost of each equipment, and cost of repair/ maintenance and spares divided by the laid down life. (ab) The amount of usage rate to be adjusted against a particular Job is worked out on the basis of the utilisation of the veh/eqpt/plant, as per their deployment. The TF prepares a consolidated report as per the usage rates fixed by HQ DGBR from time to time and the same is forwarded to the AO every month, duly allocating Job No for booking/ incorporating in the construction account. ASSESSMENT AND MONITORING OF COMMITTED LIABILITIES 138 A ‘Liability ‘is established in all cases, where a contract/ agreement is entered into for supply of goods and services and payment is to be made for supplies subsequently. Liabilities in the BRO are created by way of deployment of resources, procurement of stores from the local market, procurement of stores centrally from DGS&D and PSUs, procurement of material/stores through contract and deployment of CPLs. Budget provisions in the BRO include cash and adjusted expenditure including liabilities. Types of Liabilities 1.39 Contingent Liabilities - Any commitment of expenditure like the placement of supply orders, placement of works orders on a contractor etc is a contingent liability. The cost of such a commitment is noted as a contingent liability and the amount is distributed for various jobs for which the stores are required. 1.40 Firm Liabilities- On receipt of the stores ordered the cost of these stores is transferred to firm liabilities till the payment is made to the firm/contractors. SS&TCs collect data of receipt of stores from all the units and include this data in a monthly liability report. The report duly priced is to be submitted to the Task Force. The TF in turn distributes this cost and books the liability in the construction account of the Jobs, according to the procurement of stores for a particular Job. 141 The liabilities are categorised as under and booked accordingly :- (a) Cat ‘B’ Stores (b) POL (c) Ration (d) Railway Warrants (e) Contract Payments (f} Miscellaneous 1.42 Monitoring of Committed Liabilities - The primary duty of the executives is to ensure that the budgetary provisions exists for all past liabilities committed and for fresh liabilities created during a financial year. A large portion of the expenditure is incurred towards liquidating committed liabilities. If the assessment of the carry over liability is defective and proper control is not exercised over the level of commitment, while incurring fresh liability, expenditure control cannot be achieved. Carry over liability should be the first charge on any allocation. Therefore the absence of reliable and specific information regarding the extent of carry over liability makes it difficult to provide a specific amount under each Major Head/ Minor Head and monitor progress towards liquidation of liability. 1.43 At the beginning of the each financial year, an amount should be earmarked for meeting past commitments, the balance being available for fresh commitments. Therefore it is imperative that committed liabilities need to be realistically assessed and subse- quently proper monitored. This information must be available to the Executive and the Accounting authorities, at the time of entering into a commitment (signing a contract/placing an indent) and is to be constantly monitored upto the point, that the liability is completely liquidated. Monitoring of liabilities to updating the proforma at Appendix ‘K’ is a must. All the liabilities must be cleared on receipt of CP Vouchers, MC Notes, CC Notes, TBOs etc. 1.44 Expenditure On Account Of Cat ‘B’ Stores (a) The cost of stores (Cat ‘B) including constructional material and stores is debitable to a specific Job, for which the item is procured and is used. The process of booking of expenditure has to start at the very stage of placing of the supply orders itself. Any commitment of expenditure towards procurement of stores by placement of supply orders, or work orders on contractors etc is termed as a Contingent liability. This commitment of expenditure has to be reflected in the Construction Account of the relevant job and carefully entered in the liability register supply order wise. Where the supply orders for stores proposed for procurement are issued combined for a number of jobs, the same should be apportioned with respect to their likely share. In the supply order,\ the Major Head of Account and the nine character Audit Code Head to which the cost of stores is chargeable should invariably be written, along with the percentage of share of each Job, for which the stores are being procured combined. (b) Two types of payment vouchers are initiated for the purposes of booking of stores to Jobs. One is a cash payment voucher, which is for local/direct purchase against supply orders which are booked to the job as cash expenditure. The second is a centrally purchased voucher, which is for centrally purchased stores through DGS&D and other Govt supply agencies. These generally comprise of construction material such as cement, bitumen and other miscellaneous items, for which payment is released through PAO DGS&D/respective PAO’s. These vouchers are booked directly by DAD Cells to the Major Head of Account and Code Head. Thereafter, these are sent to CDA (BR), who in turn forwards these vouchers to ACDA/AO of the concerned Project/TF for adjustment and booking in the Construction Account of the relevant Job/Jobs and for reflecting the adjustment in the MER/MES. (c) Cat ‘B’ Stores are also procured in an emergency under petty Imprest under Para 634 to 637 of BR Regulations and Rule 102 of the Government Financial Regulations - Note below Rule 2. Such purchases are also booked as cash expenditure. (d) The method of accounting local purchase and centrally purchased vouchers is given in a flow diagram at Appendix ‘L’. The procedure to be followed will be as under :- (aa) Immediately, on placing of the supply order, the executives should enter the same in the Contingent Liability Register (Format at Appx ‘M), which should be got vetted from the audit. As and when the stores are received, irrespective of the fact as to whether the bills have been received or not from the supplier, the liability from the Contingent Liability Register should be transferred to the Firm Liability Register (Format at Appx ‘N’). This firm liability should be posted in the Construction Account, in the folio of liabilities (BRDB Form - 26E Inner - Appx ‘O’) and carried over to the Abstract of Construction Account (BRDB Form -26D Outer Appx-‘ P)}. At the time of the payment of the bills for the local/direct purchase supply orders, the booking is done in the Construction Account (Cash Expenditure)- BRDB Folio No 2 in Form No 26-C-Inner (Appx Q, Q1 & Q2) and the liability booked against the pertinent supply order is liquidated from the Register of Firm Liabilities and the Construction Account Folio of Liabilities (BRDB Form-26- E-Inner Appx - ‘0?). These transfer entries from the stage of passing of bills to the final posting in the construction accounts should be properly verified by the Audit authorities maintaining the same. The various Construction Account folios referred to above have been enclosed. DOCUMENTATION RELATED TO THE BUDGET IN THE BRO 1.45 Construction Account - The first and foremost document for financial control is the Construction Account. 1.46 Expenditure incurred is booked in an account book known as the Construction Account. The ACDA/AO at the Headquarters Project/ TF level maintains the Construction Account. Voucher wise entry of amount and nature of expenditure is made in the Construction Account which is maintained for each individual Job. The running total of all expenditure at the end of the month is tabulated column wise in the Construction Account. Liabilities incurred during the month are also entered in the Construction Account in the relevant column. The Construction Account provides a complete picture of the financial progress of the Job and also provides the completion cost of a completed Job. The Voucher/TE wise account of each Job is maintained in a register (IAFA-823), a specimen of which is enclosed at Appx ‘R’ and Annx 1 to Appx ‘R’. 1.47 The proforma for the maintenance of the construction account Job wise and year wise as circulated vide CDA (BR) letter No BR/ BUD/ 900-Corr- Cons Accts dated 31 Mar 1995 and covered in TI No.6 (Revision 1995) 1.48 Monthly Expenditure Return (MER) - The Monthly Expenditure Return is prepared by the TF/Project for each Job, as administratively approved and then consolidated Major Head wise. It is based on the allocations of expenditure made by the TF against each Job month wise and is checked by the AO of the TF/ACDA of the Project before submission to HQ DGBR, CDA (BR) and BRDB through the Chief Engineer Project by the 15th of the next month. The March MER will cover the period upto the 31 Mar. In addition to monthly MERs, there are three special MERs ie. 13, 14 and 15 MER. No adjustment on account of cash expenditure is authorised after 31 Mar, whereas adjustment of adjusted expenditure is authorised till submission of 13 MER. 14 and 15 MERs are called correction MERs, in which corrections of any wrong booking between the Major Heads are authorised. The details of submission of 13, 14 and 15 MER will be given by CDA (BR). The typed format is given at Appendices ‘S’. 149 Monthly Expenditure Statement (MES) - It is a monthly expenditure report prepared by the audit authorities indicating the expenditure incurred during the month Major Head Wise/Sub Head Wise. This is submitted to CDA (BR) for compilation and onward submission to MOST, MOD, BRDB, DGBR and CGDA. A typed format is given at Appx T’ and T1’. 1.50 Punching Medium (PM) - The Account Officers in the field submit consolidated receipts and expenditure document every month Head wise called the Punching Medium. This is in a digital form, which is compiled by EDP Cells of the CGDA’s Office and provided to the CDA (BR) for analysis and reconciliation of expenditure returns, both the MER submitted by the Chief Engineer Project and the MES submitted by the audit at the TF level. A similar exercise is carried out at the TF/Project level between the TF Commander/Chief Engineer Project and the AO/ ACDA each month. On completion of the above exercise, the CDA (BR) prepares a consolidated monthly expenditure statement Head/Sub Head wise and submits the same to MOST, MOD, BRDB, DGBR and CGDA. A sample format of a variation reconciliation statement of the MER and MES is given at Appendix ‘U’. 1.51 Liability Register - A liability register is to be maintained at the TF level and is to be forwarded to the Accounts Officer at the time of vetting of any expenditure proposal to enable the close monitoring of contingent and firm liabilities. The format to be followed for contingent and firm liabilities is attached at Appendices ‘M’ and ‘N’. A separate register will be maintained for each Job with the contingent and firm liabilities indicated on separate pages. BUDGETORY CONTROL 1.52 The basic emphasis is to achieve the value for money for all expenditure programmes. This quest for ‘Value for Money’ embraces the question of Economy, Efficiency and Effectiveness the three Es of an expenditure programme. In this context ‘Economy’ is taken to mean the achievement of a given result with the least expenditure of money, man power or other resources, while ‘Efficiency’ leads to the idea of converting resources into desired outputs in the most advantageous ratio. ‘Effectiveness’ on the other hand brings into account the goals or objectives , which the activity in question is intended to meet. It is in this context that Budgetary Control is of prime importance. The essential aspects of Budgetary Control are :- (a) A prime responsibility of the executive authorities to keep the expenditure within the tolerance limit of the AA + 20% or AA+10% for Jobs sanctioned before 01 Jan 93 and post 01 Jan 93 respectively by closely controlling and monitoring the deployment of resources, procurement of stores and creation of liabilities. (b) Ensuring that the overall expenditure should be within the provisions of the TS for a particular Job. For this purpose, it is imperative that the directions as issued vide HQ DGBR letter No 80696/ DGBR/21/D&S dated 11 Mar 98 be strictly observed. Special reference is drawn to Para 4, sub paras (a) to (j) of this letter. A copy of Annexure I of the above letter with reference to the booking of expenditure in relation to TS provisions is,attached as Appendix ‘V’. 1.53 Transfer of Funds - Transfer of funds can be made by the Chief Engineer between various Jobs under the Chief Engineer provided that :- (a) No transfer is made to allot funds to a work not adminis- tratively approved. (b) No transfer is made to works which would have the effect of exceeding the amount of its Administrative Approval / Expenditure Sanction beyond the permissible limit. (c) No transfer is made between Jobs for which the budget provision is made under different Major Heads of Account. (d) No transfer is made between provisions for formations mentioned in Para 569 of BR Regulations. {e) All transfers of funds ordered by the Chief Engineer are reported to the HQ DGBR for further dissemination to the BRDB and Ministry of Finance (Defence). (f) Transfers of funds are made by the Chief Engineers in consultation with DGBR between roads in the Project area sector provided that funds have been allotted for each of such roads and the overall allotment is not exceeded. Such transfers will be intimated to the AO, DGBR, BRDB and the Ministry of Finance (Defence). 1.54 ‘Transfer Entry Booking And Raising Of Debits - Cost of stores and expenditure on man power resources and machinery procured and debited to a particular work, when utilised in some other Job would require a transfer of expenditure. This is to be done by making a transfer entry in the Construction Account of the Job to which the expenditure is to be booked and affording credit to the original Job. Also when stores are transferred to other TFs/Projects as per instructions of HQ. DGBR/Chief Engineer Project, the cost of such stores is debited to that Project through a debit voucher, which is priced. and credit is afforded to the Job in which the stores were initially booked. 1.55 Adjustment of MROs - The unpaid wages/allowances etc will be deposited in the State Bank/Treasury. It is essential that the correct Major Head of Account with the correct Category Code be mentioned clearly for adjustment. Due to computerisation ten digit code numbers have now to be indicated to identify the Agency in whose favour the amount is to be deposited. For CDA (BR) the Code is 4058000007. This should be mentioned in the MRO/Challan as adjustable by CDA (BR) New Delhi drawing Account No 4058000007. (CDA (BR) letter No A/ FPB/244/Misc/Suspense dated 26 Jun 98 refers. 1.56 Allocation of Bills and Vouchers - All the bills/vouchers are allotted by the TF indicating the Job Nos before these are sent to audit for adjustment/booking. The audit authorities book the expenditure in the Construction Account of respective Job accordingly. CONCLUSION 1.57. The Border Roads Organisation has built up reputation for speedy execution of works with the highest standard of quality. In difficult and remote areas, where other agencies unable/unwilling to operate. However, the BRO continues to be subjected to adverse criticism whenever comparisons are made on the cost of construction. There is therefore a necessity for the executive to control the cost of construction and to be more economical, competitive and accountable specially in the present financial climate. Hence, a thorough knowledge of budgeting and accounting provisions and procedures for all executives and staff at various levels is imperative to achieve these objectives. Appendix ‘A’ GOVERNMENT FINANCIAL STRUCTURE EXECUTIVE PM/CABINET MINISTRY OF FINANCE/RBI ADM MINISTRIES OTHER AGENCIES LEGISLATURE PARLIAMENT ESTIMATES COMMITTEE PUBLIC ACCTS COMMITTEE COMMITTEE OF PUBLIC SECTOR UNDERTAKINGS AUDIT C AND AG . ACCOUNTS CGA TYPES OF WORKS AND FUND FLOW ‘APPROVED WORKS PLAN, PSUNSTATE! — GOF1 iin PLAN Tots @° BOGTS DEPT OF EXPOR (MIN OF FINANCE) Appendix ‘C’ APPROVED EQPT PROCUREMENT PLAN DGBR {As per approved BE BRDB/CDABR Vet Fabs) Examine BRbB Approval DGBR(TP) pDG(TA) PROCUREMENT APPX‘D’ GS-MAJOR HEADS s/ MAJOR HEAD ITEMS COVERED No OLD NEW A | REVENUE 3451 | REVENUE 3451 Secretariat E ic Servi Al ad Wi 11.03 Border in General Administration of Al (3) (1) Salaries 11.03.01 Salaries HQ DGBR & Sectt A1(3) (2) Over time 11.03.02 Over time Allowance | BRDB allowance 11.03.11 Travel Expenses A1(3)(3) Travel Expenses 11.03.13 Office Expenses A1(3) (4) Office Expenses B_ | REVENUE 3054 REVENUE 3054 Roads and Bridges of Strategic and Border A2 Strategic and Border Roads Roads 02. Strategic & Border Roads ‘A(2)(1)(1) Minor Road Sub MH} ‘Works 02.337 Road Works (Minor A(2)(1)(2) Road Head) Maintenance 01. Road Works Petty Minor works ‘A(2)(2)(1) Grants in aid 01.00.27 Minor works Maint of all NHS A(2)(2)(2) Bhutan BCA 02 Road Maintenance including re-enfacing , payment 02.00.27 Minor works and FDR of all NHS. 0; Expenditure except NH-1A, 22 & 31- 02 Road Works A. 02.00.31 Grants-in-aid 01 Bhutan compensations allcs_| Road Works & Maint 01.00.31 Grants in aid. inside Bhutan BCA payment in Bhutan C | REVENUE 3601 REVENUE 3601 Grants- in-aid to State Govts, B1(2) (1)(1) Road works 01. Non Plan Grants (Sub MH) B1(2) (1)(2) Maintenance 01,821 Strategic & Border B1(2) (1)(3) Expdr on Roads ~ Road Works (Minor Security cover Hd) B1(2) (1)(4) Air lift charges | 02 Road Works under BRDB Road Works on all GS 02.00.31 (a) Grants-in-aid Roads (b) Grant in aid CSG Rd 03 Road Maintenance Road Maint incl re- 03.00.31 Grants-in-aid surfacing of all GS Roads 04. Expdr on Security Cover Expdr incurred against 04.00.31 Grants in aid deployment of Army Pigneer Companies. 05. Air lift charges Expdr on account of 05.00.31 (a) grants-in-aid usage of air lift. (b) Grant in aid CSG Rd CAPITAL 5054 54 Capit t a AA(2) (1)(1) Works under —_| on Roads & Bridges BRDB 02 Strategic and Border Ro: ub. 02.337 Road Works(Minor Hd) 93 Works under BRDB 03.00.53 Major Works (Non —_| Road work and FDRs on Plan) NHS 1A, 22 & 31A and sanctioned Accn works Ground Estt of all CE Projects and Static Formations, Cat ‘A’ Stores inclusive of Cat ‘A’ Spares, Clothing, Signal stores, Cat ‘A’ Eqpt. Centrally purchased including for snow clearance and CSG roads, DAD Estt, APS Estt, printing charges of forms and stationery, Hiring of Bldg for LO DGBR. Rly Charges or Commissions adjusted centrally by CC and CA (Rlys) Calcutta, Charged Expenditure Charged Expenditure Expenditure incurred on 3601 Major Head 3601 Award issued on Mact 5054 Major Head 5054 Cases, Arbitration and Court Cases. Recoveries Recoveries Charged levied on 5054 5054 agencies on account of Departmental charges, proforma charges by way of usage rate and clothing, contingency charges, recoveries from contractors and auction sales. AGE! H ~MOST [G 5054 AA2 (1) (1) Plan 35054 Capital Out lay on Original Improvement Roads & Bridges works except 02 Strategic and Border FDRS/Maint/ resurfacing oads on all NH’S (except 02 .337 Road Works NHIA, 22 & 31A) 03 Works under BRDB 03.00.53 Major Works (Plan) 5054 AA1(3)(1) (1)Extemnally 5054 Capital Out lay on aided schemes Roads & Bridges Construction of Varanasi- 01 National Highways Ram-Nagar-Mughal Sarai 01.337 Road Works Bye-Pass (NH2) 01.02 Other Schemes (Plan) 3601 B2 (2) (2) Strategic Roads | 3601 Grants-in-aid to State Govt ‘Names on roads which 03.821 Strategic and Border | have been coming under Roads Road Works Strategic Roads 02 Road Works under Programme declared by BRDB MOST. 02.00.31 Grants-in-aid (Plan) 3601 B2(2) (3) Road 3601 Grants-in-aid to State communication in Sensitive Govt. ° Border Area 03.821 Strategic and Border | Works on roads which Road works have been carrying under 03 Road Communications Sensitive Border Area on Sensitive Border Areas. | programme declared by 03.00.31 Grants-in-aid. MOST. AGENCY HEADS - OTHERS ARMY y. MH 4046 Sub Major Head 01, MH 4046 Sub Major Head 01, | Army Works Minor Head 202 Works. Minor Head 202 Works (original) MH 2076 Minor Head 111 MH 2076 Minor Head 111 Army Maint work Navy MH 4076 Sub Major Head 02 Capital works minor Head 202(A)(I) OTM Acen MH 4046 Sub Major Head 02 Capital works minor Navy Original works MH 2077 Minor Head 111(4) Air Force MH 4076 Sub Major Head 03 AF Minor Head 202 MH 2078 Minor Head 111 BCB/Non DCB/DP Works MH 2076 Minor Head 111 works & Maint. Coast Guard Works (Min of Finance) 7 MH 4076 Minor Head, 037 - Capital Out lay, Sub head (2) Major Works (carry over/New) BSF (Min of Home Affairs) MH 3054 BI-Strategic Border Roads, BB-1C1) Roads Works on des, BI (1) (1) charged paid to other Govt. Dept etc. Indo-Bangladesh Border Works 5054 CCI (1) (2) 5-54 CCI (1) (1) 3054 BI (1) (2) Ministry of External Affairs 3605-F Technical and economic co-operation with other countries F1- Cooperation with other countries, F1(2) Aid to Bhutan. 459 Development and subsidy works Head 202 MH 2077 Minor Head 111(d) MH 4047 Sub Major Head 03 AF Minor Head 202 MH 2078 Minor Head 111 MH 2076 Minor Head 111 works & Maint. MH 4047 Minor Head, 037 ~ Capital Out lay, Sub head (2) Major Works (carry over/New) MH 3054 B1-Strategic Border Roads, BB-1C1) Roads Works on des, B1 (1) (1) charged paid to other Govt. Dept etc. 4055 AAT (3) (2) 4055 AA? (3) (1) 2055 A12 (5) MH 3605 Technical and Economic Co-operation with other countries, Minor HEad 00.101 co-operation with other countries, 01 Bilateral co- operation programme, 01.02 Aid to Bhutan 01.02.32 contribution. Navy Maint works Air force Original works Air Force Maint works DCB Works & Maint Coast Guard Works Maint Works on BSF roads (Chetak area Rajasthan) Road Works, Fencing Works Maint Works MEA Works & Maint. (Aid to Bhutan and Myanmar) Works and Maint at India House Complex Funded by Embassy of India, North Eastern Council works 8444 Defence Deposit Other Deposit Misc deposit non- bearing interest OP Works (Army) 8444 Defence Deposit Works 4552 NEC Works Capital Outlay on NE area. 00.054 Rd & Bldgs 054.02 Constr/Imp of Rds of economic importance to be executed by BRDB. MH 2076 Minor Head 111 Wks | OP Works APPENDIX

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