Government of  Orissa

Finance Department

***

 

No. Bt-I-26/2005-42826(230)/F., Date 03.09.2005

 From

Shri K.C. Badu, IAS,

          Special Secretary to Govt.

 To

          All Principal Secretaries to Govt.

          Commissioner-cum-Secretary to Govt.

          Secretaries to Govt.

          Special Secretaries to Govt.

          Heads of Department

 Sub:  Revised Estimate for 2005-06 & Budget Estimate for 2006-07

Sir/Madam,

 

1.      Budget – a mechanism to achieve accelerated growth

Budget is the mechanism through which medium term economic development plan of the State is operationalised. It should be an instrument through which budgetary outlays are transferred to outputs/outcomes to achieve accelerated growth. Since the Social and Economic indicators of the State are low compared to national figures, there is need for faster growth which has to be achieved by effective and efficient utilization and proper prioritization of limited budgetary resource. Rising and legitimate expectations of the people of Orissa call for better responsiveness, efficiency and accountability on the part of Government.  The management of Government finances has to be prudent and cost effective, oriented towards faster growth and improving the delivery of public services that are vital for overall socio-economic development of the State.

2.      Need for Fiscal Restructuring

Government of Orissa has been implementing a plan for restructuring public finances, through a combination of revenue enhancing and unproductive revenue expenditure reduction measures and debt restructuring efforts.  The deficit on the revenue account has been reduced from Rs.2834 crore in 2001-02 to Rs.1421 crore in 2003-04.  It declined to Rs.414 crore in 2004-05 and is budgeted at Rs.1091 crore in 2005-06.  The medium-term target of Government is to reduce the revenue deficit to zero or less by 2008-09 as provided under section 5(a) of the Orissa Fiscal Responsibility and Budget Management Act, 2005 (FRBM Act, 2005).


3.      Stipulations of 12th Finance Commission

In connection with restructuring the State finances the Twelfth Finance Commission has observed in Chapter 4 of its Report  that

Getting the right size and the right composition of Government expenditure with a view to facilitating achievement of the highest attainable growth rates, and meeting government’s social obligations including poverty reduction and provision of health and education should be considered integral to any plan for restructuring public finances.  This requires increasing public expenditure in social and economic infrastructure for accelerating growth while reducing the overall fiscal imbalance”.

4.      Need to ensure sustainability of fiscal correction.

The fiscal correction achieved over the past couple of years has enabled Government to partly overcome the liquidity bottleneck that was choking the flow of funds for developmental purposes in the past.  The number of days when Government Account was in overdraft with the RBI has declined from 169 days in 2002-03 to 152 days in 2003-04 and nil in 2004-05. The rate of completion of infrastructure investment projects has improved, following a series of Zero-based Investment Reviews conducted during the past 3 years.  The utilization of central assistance for poverty alleviation and social sector programmes has increased steadily, from Rs.534 crore in    2000-01, to reach Rs.2800 crore in 2004-05.  Fiscal space is beginning to be created for improving the developmental orientation of Government expenditure.  In order to sustain this trend so as to achieve the ambitious developmental goals of the state, it is essential to continue with the process of fiscal correction, so that the State achieve few revenue deficit as quickly as possible and ultimately eliminate it altogether, thus enabling the State to use the borrowed resources for productive investments only instead  of diverting to meet the gap in the revenue account as at present.

5.      Statutory obligation to reduce revenue deficit under FRBM Act, 2005.

The goal of reducing the Revenue Deficit to zero by 2008-09 is a commitment stipulated in the Orissa Fiscal Responsibility & Budget Management Act, 2005, which has come into force with effect from 14.6.2005.  The enactment of this legislation makes Government of Orissa eligible for debt relief to the tune of Rs.1881.28 crore, through the consolidation of central loans contracted upto 31.3.2004 and outstanding as on 1.4.2005, according to the recommendations of the Twelfth Finance Commission.

6.      Need to contain the fiscal deficit to the level of 2004-05 to get debt relief.

In addition to providing debt relief by consolidating and rescheduling at substantially reduced rates of interest of 7.5% on the Central loans incurred before 31.3.2004, the Twefth Finance Commission has also framed a scheme of waiver of repayments due on rephased Central loans during 2005-06 to 2009-10.  Under this scheme, the extent of debt waiver in each year is linked to the absolute amount by which the Revenue Deficit is reduced below a notional base figure of 2003-04, which is Rs.2457 crore in case of Orissa.  The reduction in Revenue Deficit achieved during 2004-05 will make Orissa eligible for waiver of repayment of central loans to the tune of Rs.350.26 crore in 2005-06.  In order to avail of a similar benefit during 2006-07, Government of Orissa has to continue to reduce the Revenue Deficit in 2005-06.  Government also has to contain the overall fiscal deficit at least to the level of 2004-05 and reduce it to below 3% of GSDP by 2008-09.

 

7. (a) Subject to consistent reduction of revenue deficit and containing the fiscal deficit to the  level of 2004-05. Orissa is entitled to a total debt write off Rs.1751.29 from 2005-06 to 2009-10 in addition to debt relief of Rs.1881.28 crore by way consolidation of the past central loans and resetting the interest rate at 7.5% per annum on such rephased  consolidated central loan contracted upto 31.3.2004. However, it may be clarified and emphasized that the benefit of write-off of debt amounting to Rs.1751.29 crore during the period 2005-06 to 2009-10 would be available only if the fiscal deficit of the State is contained to the level of 2004-05. If, in any year, the fiscal deficit exceeds this level, the benefit of write-off, even if eligible otherwise, would not be given. In other words, if the revenue deficit is reduced each year and finally reduced to zero by 2008-09, but if the fiscal deficit in any of the year starting from 2005-06 to 2009-10 exceeds the fiscal deficit level of 2004-05, the debt write-off of Rs.1751.29 crore would not be available to the State.   

 

   (b)  The fiscal deficit, in essence represents the net borrowing (total loan incurred (-) loan repayment made during the year). The net borrowing for the year 2004-05 has been tentatively worked out at Rs.2514.38 crore or say Rs.2500.00 crore. Hence, in each year of the starting from 2005-06, the net borrowing shall not exceed Rs.2500.00 crore, otherwise the State Government would lose the benefit of debt write-off, even if the revenue deficit is reduced to zero.

 

    (c) The debt outstanding as on 31.3.2005 is Rs.34089.49 crore, which works out to 59.1% of the GSDP and 288.5% of revenue receipt. The interest payment as a percentage of revenue receipt during the year 2004-05 is 28.1% or say 28%. According to the recommendation of the 12th Finance Commission to ensure debt sustainability, the debt stock has to be brought down to 28% of GSDP and the interest payment as a percentage of revenue receipt should be reduced to 15% by 2009-10.  Thus there shall be restriction on borrowing to finance the developmental activities, otherwise the criteria recommended by the 12th Finance Commission to avail debt write-off cannot be complied with. For financing developmental activities we have to enhance our own revenue and reduce our Non-Plan revenue expenditure. It may be noted that against the ceiling of Non-Plan revenue expenditure of Rs.10755.59 crore for 2005-06 fixed by the 12th Finance Commission, our budget estimate for the said year is Rs.11467.75 crore which is higher by Rs.712.16 crore excluding  additional expenditure already committed for Rs.175.00 crore on account of 3% of D.A. and T.I. released on 6.5.2005 retrospectively  w.e.f. 1.7.2004.

 

   (d)  For availing debt write of Rs.1751.29 crore our State would be required to achieve, in each year of 2005-10, a reduction in the revenue deficit which, compared to the base year figure is cumulatively higher than the cumulative reduction attributable to the interest relief recommended by the Commission. The cumulative interest relief in case of Orissa for each of the years for the period 2005-10 has been calculated as follows:

                                                (Rs. In crore)

Year

Interest relief during the year

Cumulative interest relief up to the year

Year

Target of Cumulative reduction of revenue deficit

2005-06

 

277.36

277.36

2004-05

493.33

2006-07

 

240.72

518.08

2005-06

986.66

2007-08

 

200.20

718.28

2006-07

1479.99

2008-09

 

155.94

874.22

2007-08

1973.32

2009-10

 

134.21

1008.43

2008-09

2466.65

 

To avail the relief of total repayment for each of the years of the 12th Finance Commission award period 2005-10, the State is required to reduce the revenue deficit @ Rs.493.33 crore per annum from 2004-05 to 2009-10.

 

   (e)  Another important recommendation of the 12th Finance Commission on fiscal sustainability is that the salary expenditure as a percentage of revenue expenditure, net of interest payment and pension payment should be limited to 35%. The 12th Finance Commission have worked out the salary expenditure as percentage of revenue expenditure, net of interest payment and pension payment at 37.3% for 21 States for the year 2002-03, whereas for Orissa this is as high as 65.5%. The salary expenditure as a percentage of net revenue expenditure (excluding interest payment and pension) ranges from 59.5% in 1999-2000 to 57.04% in 2003-04. The year-wise position is as follows:

 

Year

Salary expenditure as a percentage of revenue expenditure, net of pension payment and interest payment

1999-2000

59.50%

2000-01

66.54%

2001-02

60.03%

2002-03

62.54% (12th Finance Commission   has  worked out at 65.5%)

2003-04

57.04%

 

8.       Given the above considerations, while preparing the Revised Estimate for 2005-06 and the Budget Estimate for 2006-07, all departments of Governments must give due consideration to fiscal prudence as well as to the efficiency and effectiveness of public spending.  They must explore all possibilities of revenue augmentation and of savings within the existing resource allocation.  They must prioritise their demands for additional funds, if any, based on analysis of the cost effectiveness of spending on different components, schemes and projects.


Revised Estimate for 2005-06

9.      Unusual collection is not anticipated in 2005-06.

According to the supplementary figures provided by the Accountant General for 2004-05, Government has achieved its revenue targets.  Compared to the Revised Estimate of Rs.4617.20 crore of State’s own revenue, the actual yield was Rs.5522.22 crore. The higher collection of State’s own revenue during 2005-06 was mainly on account of higher growth achieved in Sales Tax, payment of arrear interest by GRIDCO on NTPC bond for Rs.187.00 crore, advance dividend of Rs.30.00 crore for 2005-06 deposited by OPGC in 2004-05, higher collection of royalty on account of higher production and despatch of minerals during the said year. Besides this, collection of luxury tax was Rs. 10.16 crore and entertainment tax Rs.3.33 crore  during 2004-05. As per the judgment of Hon’ble Supreme Court, State is not competent to levy luxury tax on Cigarette and such other goods hither to being subjected to luxury tax in Orissa and there may be loss of revenue on luxury tax during 2005-06. Against the budget estimate of Rs.91.35 crore of revenue for 2004-05 from Forest and Wild Life the collection was  Rs.35.00 crore out of which royalty on Kendu Leaf was Rs.24.25 crore  against target of Rs.69.00 crore. The budget estimate of receipt from  Forest and Wild Life for 2005-06 is Rs.95.00 crore out of which the royalty on Kenduleaf has been estimated at Rs.65.50 crore which may not materialize if previous trend continues and some concrete measures are not taken. With introduction of VAT  w.e.f. 1.4.2005 the collection of Sales Tax/ VAT during the first five months has registered growth of 23.63% but the Entry Tax has shown a negligible growth of 0.23% compared to the collection made upto August, 2004. In addition to this, as per the judgment of the Hon’ble Supreme Court State Government has to refund about Rs.100.00 crore including the interest towards to the cess on Mining Royalty collected before 05.04.1991. Hence on all such accounts substantial higher collection of state’s own revenue may not be possible during 2005-06 unlike the case in 2004-05.

10.     In the past it has been seen that there has been shortfall in release of share in central taxes compared to the budget estimate by the central government and also the estimate made by the Finance Commission (2004-05, Finance Commission Estimate – Rs.5057.00 crore, Actual release – Rs.3977.56 crore) . Besides this, as per the recommendation of the 12Th Finance Commission loan portion  of the central assistance under State Plan has to be raised by the State Government from the open market in addition to usual market borrowing. Against gross market borrowing of Rs.800 to Rs.1000 crore in the past years state government is now required to raise huge market borrowing of nearly Rs.2700 crores. It may not be possible to raise market borrowing of such magnitude in view of persistent default by various PSUs, Co-operatives, Urban Local Bodies in discharging the guaranted liabilities to various financial institutions for which state government have given guarantee. Hence there may be shortfall in transfer of resource from the centre on account of share in central taxes and loan portion of the central assistance. Therefore, there may not be net increase of resources from state’s own revenue and transfer of resources from central government together with loan from the open market all taken together.


11.    No additional liability without firming up additional resources.

The Orissa Fiscal Responsibility & Budget Management Act, 2005, stipulates that no additional expenditure shall be incurred without corresponding resources being firmed up or without reducing equivalent amount of expenditure somewhere else.  This implies that the net increase in expenditures in the Revised Estimate, over and above the Budget Estimate of 2005-06, must have to be accompanied by corresponding increase in revenue and loans taken together from various sources but as stated in para-9 and 10, this possibility at present is not at sight. On the other hand, there has already been commitment of additional expenditure of Rs.175 crores on account of 3% of DA and TI released on 06.05.2005 retrospectively from 01.07.2004. Besides this, additional requirement of state share under centrally sponsored plan schemes for nearly Rs.100 crores is to be provided to leverage more central assistance under different centrally sponsored plan schemes. Further additional provision is required for completion of various projects identified under zero based investment review during the financial year 2005-06. Additional provision is also required for various resource tied up schemes which have been under funded in the budget estimate of 2005-06 by diverting resources for resource untied schemes to the extent of Rs.830.00 crore.  Further there is additional requirement for payment of salary to the employees of the aided colleges and schools who have been in grants-in-aid  fold long since.

12.    Need for higher capital outlays.

While preparing the Revised Estimate for 2005-06, the distribution of additional resources, if available over and above the Budget Estimate will be based on the necessity to achieve maximum impact on economic growth and poverty reduction, and maximum improvement in the fulfillment of Government’s social obligations including the provision for health and education.  Priority will be accorded to (i) achievement of higher capital outlay linked to increased rate of completion of ongoing investment projects; (ii) timely provision of state counterpart funding for externally aided projects and centrally sponsored schemes; and (iii) full utilization of central assistance available for education, health and other social sector schemes.

13.    Timely utilization of 12th Finance Commission grant.

The Twelfth Finance Commission has recommended Central grants for earmarked purposes, such as for education, health and road maintenance, non-residential building maintenance which are contingent upon State Government’s providing a minimum prescribed non-plan allocation in each case.  State Government has provided the required minimum prescribed allocations in the Budget Estimate for 2005-06 in the these sectors.  The respective Departments, while preparing their Revised Estimates, must give due consideration to the fact that the earmarked TFC grants are meant for improving the provision of non-salary recurring inputs that are essential for service quality and currently in short supply – such as regular maintenance of schools, health facilities and roads, provision for essential drugs in rural health facilities, etc.


14.    Essential items of expenditure in the RE of 2005-06.

Keeping the above overall priorities in mind, the Departments may formulate the Revised Estimate for 2005-06 in respect of the following items:

(i)                The additional expenditure towards 3% of DA sanctioned w.e.f. 1.7.2004 vide Finance Department OM No.22481/F., dated 06.05.2005 being incurred during 2005-06 may be clearly worked out and shortfall, if any, may be indicated to assess the additional Demand. Wherever, possible additional demand may be met from over-all savings within own Demand of the concerned Departments.

(ii)              The arrear pay and allowances for those who have already retired but not paid so far should be met out of the existing budget provision at the first instance and any deficit to meet further requirement for the year 2005-06 may be clearly worked out. Finance Department may consider this depending on the availability of over-all resources.

(iii)             The existing provision on Electricity Dues should be fully utilized in ensuring timely payment of Electricity charges to distribution companies on regular basis. Additional requirement, if any, may be worked out after reconciling the past payments, full justification is to be given as to why there has been arrear on account of payment of electricity charges even though Finance Department have provided full requirement as and when required by the respective Departments.

(iv)           All outstanding OCF advances should be fully recouped and accordingly schedules should be prepared by the Departments indicating the saving from which OCF advance would be recouped.

(v)             Additional requirement under State share under Centrally Sponsored Plan (CSP) schemes should be worked out and projected for consideration by Planning & Coordination Department and Finance Department. Before seeking additional provision towards State share under CSP, the Administrative Department must certify that they have furnished utilization certificate in respect of the total Central Assistance received till 31.3.2005. In case, there is default in submission of utilization certificate, the additional provision under CSP may not be considered without sufficient justification furnished by the Administrative Departments as to why they are not able to furnish the utilization certificates despite repeated persuasion by Finance Department at different intervals.

15.    Additional provision for resource Tied-up Schemes:

There are several resource tied up schemes which have not been fully funded in the Budget Estimate of 2005-06. Additional provision may be necessary keeping in view the targeted date of completion of those projects. The concerned Departments are to indicate the name of the projects, original estimate / revised estimate and the expenditure incurred so far, existing budget provision and additional provision justified to be provided during the current financial year 2005-06 to ensure completion of the projects during the current financial year. Additional provision for all such schemes should realistically be worked out so that there is no surrender of fund at the end of the financial year. Taking supplementary provision but surrendering a part thereof at the end of the financial year is a serious budgetary irregularity, which has been adversely commented by the C&AG. This has to be scrupulously avoided.

16.    Central Plan and Centrally Sponsored Plan Schemes:

          Depending on the progress of utilisation of Central Assistance already received, level of existing budget provision, the amount for which Utilisation Certificates / Expenditure Statements have been furnished to Government of India, additional provision under Central Plan and Centrally Sponsored Plan schemes for utilising Central Assistance in time may be allowed. But the Administrative Departments must clearly justify with reference to the Central Assistance received, Utilisation Certificate furnished and commitment to ensure full utilisation within the current financial year 2005-06.

17.    Additional provision is to be matched by additional resources.     

-     Unless the additional revenue are generated or the additional amount of loans and advances are recovered, it would not be possible to accommodate the additional provision either under Non-plan or under State Plan. The Administrative Departments are, therefore, to give a small write up indicating the steps taken to augment the revenue and ensure higher recovery of loans and advances to accommodate the additional outlays asked for. In this context, it may be noted that there has been serious comments by the C&AG on the revenue receipt for the year 2003-04 wherein under-assessment / wrong assessment / escaped assessment / incorrect assessment has been made in respect of various tax and non-tax revenue. Serious concern has also been expressed in the aforesaid report regarding non-recovery of the tax and non-tax revenue. Besides this, serious objections have been raised on the expenditure side like infructuous expenditure, idle expenditure, excess expenditure etc. The Administrative Departments are required to furnish a note indicating the action taken to avoid such irregularity in future. In the absence of compliance note in case of serious objections raised by the C&AG on revenue receipt and civil report, it would not be possible to accommodate additional outlay in the absence of adequate accountability exhibited by the Administrative Departments to make proper and efficient use of the limited resources placed  at their disposal.

18.    Report to be laid in the Legislature.

-        A report is to be laid in the Orissa Legislative Assembly indicating therein the compliances to various provisions of the Orissa Fiscal Responsibility and Budget Management Act, 2005. These among other things include the following:


19.    Timely communication of allotment.

          It has come to the notice of Finance Department that despite availability of budget provision, allotment are not being issued to the concerned DDOs in time as a result, the employees are facing difficulties in getting their salary in time. It has to be avoided. In any case the existing salary provision should be communicated at a time depending on the requirement of different offices under the control of the controlling officers. The allotment including supplementary provision, wherever allowed, shall have to be communicated latest by 15.2. 2006. The allotment issued after 15.2.2006 shall not be acted upon by the Treasury Officers and such bills shall be returned with objections.

20.    Issue of Re-appropriation orders/Surrender Statements.

-        Despite repeated instruction issued from time to time, the Administrative Departments have not issued re-appropriation orders in respect of the supplementary provisions taken by locating saving within their demand. This creates a lot of difficulties for matching the expenditure against the actual budget provision and the final grant.. The Administrative Departments are, therefore, to ensure that re-appropriation orders are issued within 15 days from the date of passing of the supplementary provision by the Orissa Legislative Assembly and without issue of re-appropriation order in respect of the Supplementary provision, wherever it is applicable, expenditure cannot be incurred against such Supplementary provision. In case of default, the Secretaries of the concerned Administrative Departments shall be personally held responsible for excess expenditure, wrong booking of expenditure, non-surrender of savings in time etc in terms of the Orissa Fiscal Responsibility and Budget Management Act, 2005.

Budget Estimate for 2006-07 – Broad guidelines :

21.     Orissa has recently moved to the first position among all Indian states in terms of private investment projects under implementation, according to data compiled by the Centre for Monitoring the Indian Economy.  In order to sustain the growth of private investment and broad-based economic growth in the state, it is essential for public investments to be stepped up to upgrade the economic infrastructure.  The Budget for 2006-07 must be aimed at achieving a significant increase in capital outlay while reducing the Revenue Deficit to below Rs.300 crore.

22.     Investment in productive assets and expansion of public facilities is justified only if the existing assets are adequately maintained and efficiently operated.  Hence one of the aims of Budget 2006-07 would be to enhance allocations for non-salary operation and maintenance in major infrastructure sectors.  The ratio of salary expenditure to the total revenue expenditure net of interest and pension, is to be brought down from its current excessive level of 57% (2003-04) in order to improve the economic composition of public spending within each sector.  This is one of the monitorable ratios that the Twelfth Finance Commission has referred to in its Report, which has recommended that this ratio be progressively brought down to 35%  by 2009-10.

23.     Orissa remains significantly below the all-India average in the level of Human Development.  In order to bridge this gap as rapidly as possible, it is essential to increase the quantity and quality of public expenditure on human development – including school education, health care, drinking water and sanitation, nutrition, social security and rural poverty alleviation schemes.  Therefore, one of the major aims of Budget 2006-07 must be to enhance the fiscal space available for addressing Human Development needs.  The Budget Estimate would target a significant annual increase in the share of Human Development in the total expenditure net of interest and pension.  Within the broad category of human development, allocations of additional resources to individual departments will be linked to demonstrated improvements in performance and plans to ensure that increased outlays will lead to enhanced outcomes. In that outlays would depend on perceptible improvement in outcomes or improvement in quality of services.

24.     Keeping the above considerations in mind, the Departments may formulate the Budget Estimate for 2006-07 in respect of the following items.

25.    Estimate of receipt for 2005-06.

The revised estimate of State’s own tax and non-tax revenue should be at least as per the target communicated by the Chief Secretary in his D.O.No.18408(45)/F., dated 7.4.2005. This revised estimate should form as the base for estimating the State’s own tax and non-tax revenue for the year 2006-07. On a conservative estimate, the budget estimate of State’s own tax and non-tax revenue for 2006-07 should be based on 12% increase on the revised estimate of 2005-06.

The arrear tax and non-tax outstanding as on 1.4.2005 and the expected collection from the arrear should be indicated and added to the estimate made towards the current revenue as indicated above. 

·         The new measures identified should be indicated. The estimated receipt under such measures may also be included in the budget estimate for 2006-07.

·         Item-wise and source of receipts under the heads “other receipts” and “Misc.” should be indicated in the estimate.

·         A list of parties from whom guarantee fees and dividends are due should be furnished in a separate statement indicating the arrear as on 1.4.2005 and the current demand. The upto date collection of arrears by end of August/September,2005 and the likely level of collection of arrear and the collection of current demand during 2005-06 should be worked out and accordingly the revised estimate and budget estimate should be firmed up.

·         A statement describing the fiscal policy strategy to be adopted by the Department.

26.    The estimate of expenditure for 2006-07 under Non-Plan.

The estimate of expenditure for 2006-07 under non-plan revenue expenditure should be worked out on the basis as indicated below:

·         No salary provision shall be made for vacant posts.

·         The provision of basic pay for 2005-06 excluding arrear pay, if any, should be reduced by 3% for retirement vacancies that may occur in 2006-07 and then enhanced by 2.5% to accommodate the usual incremental rise in pay for the year 2006-07. The pay drawn for the month of July, 2005 shall be taken as base for calculation of requirement of basic pay for the year 2006-07. In order to admit the salary provision in the budget estimate of 2006-07, it is necessary to know the particulars of staff in position and the action taken for abolition of 75% of the base level vacant posts as per Finance Department Letter No.32861/F., dated 3.8.2004 read with letter no – 55764 (45)/F, dated 31.12.2004.

·         The provision required for leave encashment on superannuation shall be calculated separately and shown in the proforma given in Annexure. This shall not form a part of the pay to be provided for 2006-07. This amount shall be taken care of under the budget of Finance Department for central disbursement.

·         Salary provision for contract appointment on consolidated salary:-

In certain cases in lieu of abolition of posts, if fresh creation of posts at a consolidated salary have been made with concurrence of Finance Department, the consolidated salary requirement on such contract appointees should be separately worked out indicating the details of the contractual posts sanctioned, the rate of consolidated salary and the requirement for full financial year 2006-07. This should be shown separately as “consolidated pay for contractual appointees”.

·         D.A. @ 64% may be calculated on the basic pay arrived for 2006-07. Additional D.A. doses, if any, to be released during 2006-07 shall be worked out by the Finance Department keeping in view the availability of resources and in conformity with the provision of Fiscal Responsibility and Budget Management Act and Rule, 2005 and the Medium Term Fiscal Plan as required under “The States’ Debt Consolidation and Relief Facility (DCRF)” under the recommendation of the 12th Finance Commission.

·         House Rent Allowance may be provided @ 5% of the basic pay or the actual house rent being paid during 2004-05 whichever is less.

·         Provision of Scholarships and Stipends:-

Full provision of Scholarships and Stipends for ST, SC and other backward class students should be provided. This should be justified indicating the expenditure incurred during 2003-04, 2004-05 and the likely level of expenditure in 2005-06. The details of the students strength and the rate should be indicated and a calculation sheet should be provided to justify the requirement asked for in view of surrender of such provision in the previous years.

27.    Provision for RCM.

          The provision of RCM for 2006-07 should be taken at par with the provision of 2005-06 (excluding the provision made for medical advances).

28.    Rent, Rate & Taxes (RRT)

          Since the Government offices at Bhubaneswar functioning in rented houses are to be shifted to Toshali Plaza, Satyanagar, Bhubaneswar taken over by Government from the Orissa State Housing Board, provision of RRT should be reduced in respect of any Government offices functioning in the rented houses at Bhubaneswar. Full provision may be made in respect of Government offices functioning in other places indicating the particulars of the offices which are functioning in rented houses, the rate of rent being paid and the year from which such rent is being paid etc.

29.    Provision of Electricity and Water charges to be made in full        

          Full provision of Electricity and Water charges should be made by the concerned Departments showing the break up of arrear and current as in the proforma given. While the current provision should be made in full, justification should be made for the arrear provision as to how the arrear has arisen despite full provision made during the past years and in some cases such provision either been surrendered or reappropriated for other purposes showing as savings. It would be the responsibility of the concerned Administrative Departments and Controlling Officers to see that the upto date dues of electricity and water charges are paid to the concerned organisations with due verification with reference to the payment already made and correctness of the claims by the concerned authorities.

30.    Budget provision for Municipal Taxes to be made in full

          It has been brought to the notice of Finance Department that many Government organisations are not paying the Municipal taxes in time as a result, the Urban Local Bodies are facing difficulties to attend to basic amenities. It is mandatory for all Departments and organisations to ensure full payment of the Municipal taxes wherever it is due and accordingly required budget provision should be made and such payment must be ensured in time once the approval of Legislature is communicated by Finance Department in April, 2006. 

31.    Non-Salary items.

          Provision of Telephone, MV, TE and OC shall be provided for 2006-07 with an increase of 10% over the original budget estimate of 2005-06. There shall be no provision for purchase of new vehicles. But provision can be made by way of replacement of the old Vehicles in respect of the revenue earning and law enforcing Departments and in that case the Administrative Departments should certify that all unserviceable vehicles under their administrative control have been condemned, put to auction and sale proceeds deposited in the Government account.

32.    Maintenance Expenditure of Capital Assets

          The maintenance expenditure for buildings, roads, water supply, irrigation, flood control etc. would be limited as per the estimate made by the 12th Finance Commission and this is being indicated against the respective departments separately. In order to make efficient and proper use of this maintenance expenditure atleast 50% of the provision would be earmarked  against the identified works and the projects so that it would be possible to ensure tracking of these expenditure. Out of the balance 50% salary provision may be limited to 25% wherever salary and wages are met from the maintenance of expenditure and the balance 25% can be utilized by the administrative department /Controlling officer on  general repair and maintenance depending on the requirements as and when needed. Further the maintenance expenditure earmarked against different buildings, roads and water supply schemes, irrigation and flood control work etc has to be intimated to the concerned administrative department and the offices in which such repair and maintenance would be taken up.. The head of the such offices would be required to counter sign the estimates which should be prepared in consultation with the head of the offices so their requirements are met on priority  basis and they have the full knowledge as to what amount of money is being spent and on what items. The concerned head of the offices are to certify that such repair and renovations has been taken  up as per their requirements and the fund allocated has been utilized properly.

33.    Utilisation of Fund under the recommendation of the 12th Finance Commission

          The grants recommended by the 12th FC for maintenance of roads and bridges, non-residential buildings, heritage conservation, maintenance of forest,  states specific needs (consolation and strengthening eco-restoration work in Chilika Lake, sewerage system for Bhubaneswar), grants for rural local bodies, urban local bodies, calamity relief fund, top up grant for health and education are to be utilized as per the action plan approved by the monitoring committee headed by Chief Secretary. In this connection the department wise allocation for 2005-06 and    2006-07 to 2009-10 has been communicated separately and being included  in the tentative ceiling for the respective departments which would be indicated at the time of pre-budget scrutiny meeting.

34. State Plan

          The resource estimate for the annual State Plan, 2006-07 is yet to be firmed up and approved by the Planning Commission. But at this stage the resource estimate for the annual plan 2006-07 may be assumed tentatively at Rs.3000 crores, the level of 2005-06. Out of Rs.3000 crores, the resource in the state government budget may be assumed at Rs.2264.51 crores which is the same as that of the current financial year 2005-06. Accordingly, pending the allocation of Plan Ceiling by the Planning & Co-ordination Department the concerned Department may prioritize the outlay under state plan based on current year’s plan ceiling. In the event of higher availability of resources for 2006-07, P & C Department would take appropriate action to allocate additional ceiling based on priority fixed for implementation of various plans and programmes which is again to be linked to improvement in the delivery of services and measurable outcomes linking to the outlays. In this connection detailed guidelines would be issued by the P & C Department as quickly as possible. However, in this connection, the following observation of Hon’ble Minister, Finance must be kept in view while indicating the State Plan outlay to different sectors.

          “In the Budget estimate for 2006-07, priority should be given on Agriculture and allied sector so as to increase G.D.P. growth. While addressing Human Development needs, importance should be given on Drinking Water Supply particularly in the Rural Sector. More number of new Centrally Sponsored and Central sector Programmes / Schemes should be availed for our State and we must find cushion for State Matching Share.”

35. Central Plan  & Centrally Sponsored Plans

          Based on actual performance in 2004-05, anticipated performance in 2005-06 and tentative indication available from the concerned Ministries /Departments of Government of India for the various central plan & CSP schemes the concerned administrative departments may pose the realistic outlay on central plans and CSP schemes. While doing so the concerned administrative department may also include provision for utilizing the unutilized central assistance if any, so that they do not face any difficulties in case central assistance is received at the flag end of the financial year and not utilized before end of the financial year.

36. The Formats for preparing the revised estimate for 2005-06 and budget estimate for 2006-07

          The administrative department and the controlling officer are requested to prepare the RE of 2005-06 and BE of 2006-07 on various items as per the list of proforma enclosed.

37. Incentive based allocation

 

 

 
          It is seen that inspite of repeated review, issue of reminders and even instructions issued from the level of Chief Secretary, some of the Departments have not taken timely action in respect of the key areas like submission of Utilisation Certificates in time, furnishing of compliance report to draft paras of the Accountant General, Orissa, verification and reconciliation of expenditure account with the office of the Accountant General, Orissa, steps to comply the various irregularities pointed out in the report of the C&AG on revenue receipt for 2003-04 and other irregularities. These steps are required in terms of the Fiscal Responsibility and Budget Management Act and Rule, 2005.  While allocating funds, the performance of the Departments would be judged from all these angles and suitable additional provision would be considered in respect of those Departments, who have shown improvement in timely compliance on these points. Additional provision based on these performance parameters can be utilised by the Administrative Departments to improve their working facilities and to enhance their capabilities within the existing manpower after abolition of 75% of base level vacant posts as on 1.4.2004.

38.    Performance and outcome-linked budget:- Performance Budget

          It must be emphasized that the crucial issue is not how much money is to be spent on various sectors, the crucial issue is the outcome. Outlays do not necessarily mean outcomes. There is need to improve the quality of implementation and enhance the efficiency and accountability of the delivery mechanism. It is necessary to put in place a mechanism to measure the development outcomes of all major programmes. We have to ensure that programmes and schemes are not allowed to continue indefinitely from one plan period to the next without an independent and in-depth evaluation. Civil society should also engage government in a healthy debate on the efficiency of the delivery system. Hence all Departments are required to prepare and lay in the Assembly a performance budget relating to their departments indicating there-in the outlays and the outcomes in terms of measurable indicators/parameters. This performance budget would indicate the position of actuals for 2004-05, revised position for 2005-06 and estimates for 2006-07.

39.    Time Schedule

          A lot of information is to be collected, compiled and Fiscal Policy strategy statement is to be placed in the Assembly along with the budget as per the provisions of the Orissa Fiscal Responsibility and budget Management Act, 2005 and Rules framed there under. Hence budget documents are to be prepared in a tight time schedule. Therefore, all Departments and controlling officers are requested to submit the Revised Estimate for 2005-06 and Budget Estimates for 2006-07 in the prescribed format  to Finance Department latest by 20.09.2005. The programmes for the pre-budget scrutiny under Non-plan and Plan would be communicated separately by Finance Department and Planning & Co-ordination Department respectively. The controlling officers are required to furnish the list of DDOs under their control indicating therein the Demand No. and Head of Account under which the allotment is given (Annexure-XIX). In the absence of such a list, the budget estimate cannot be entertained.

40.     This information is available at the Internet site Orissagov.nic.in/circular/circular.htm

 

Enclosure : List along with Proforma

Yours faithfully,

 

 

Special Secretary to Govt.

 

Memo No. 42827(230)/F., Date 03.09.2005

 

          Copy forwarded to all Controlling Officers, Financial Advisers and A.F.As / All Accounts Officers of the Departments of Government and Heads of Departments for information and necessary action.

 

Spl. Officer-cum-Joint Secretary to Govt.

 

Memo No. 42828(120)/F., Date 03.09.2005

 

          Copy forwarded to All Officers / All Section Officers of Finance Department for information and necessary action.

 

Spl. Officer-cum-Joint Secretary to Govt.

 

Memo No. 42829(200)/F., Date 03.09.2005

 

          Copy forwarded to all Treasury/Special Treasury/Sub-Treasury Officers/F.A. and C.A.O. of all the Irrigation  Projects for  information and necessary action. While entertaining the pay bills for the month of September, 2005 they are requested to enquire from the DDOs under their  control as to whether the DDOs have submitted the required information to their controlling officers in time before 20.9.2005.

 

Spl. Officer-cum-Joint Secretary to Govt.

Memo No. 42830(6)/F., Date 03.09.2005

 

          Copy forwarded to  Private Secretary to Minister, Finance / Principal Secretary, Finance Department/ Special Secretary(M) / Special Secretary (B)/ Additional Secretary (D)/ Additional Secretary (R) of Finance Department for information.

 

Spl. Officer-cum-Joint Secretary to Govt.

Memo No. 42831 /F., Date 03.09.2005

          Copy forwarded to the Accountant General (A&E) for information.

 

 

Spl. Officer-cum-Joint Secretary to Govt.

 

LIST OF PROFORMA FOR PREPARATION OF REVISED ESTIMATE FOR 2005-06 AND BUDGET ESTIMATE FOR 2006-07 (VIDE PARA-38)

 

Sl. No.

Annexure No.

Description of the Annexure

 

1

2

3

 

1

Annexure-I

Revised Estimate and Budget Estimate for Loans Recovery

 

2

Annexure-II

Details of Budget Estimate for Loans Recovery for 2006-07

 

3

Annexure-III

Revised Estimate and Budget Estimate for Collection of Revenue

 

4

Annexure-IV

Probable Leave Encashment Benefit in case of Govt. Servants retired / to be retired for whom provision has to be made

 

5

Annexure-V

Details of Contract Engagement in lieu of abolition of posts

 

6

Annexure-VI

Assessment of R.R.T.

 

7

Annexure-VI-A

Assessment of R.R.T. relating to Holding Tax / Municipal Tax

 

8

Annexure-VII

Assessment of Electricity and Water Charges

 

9

Annexure-VIII

Energy bills of Universities / Autonomous Educational Institutions / Corporations / Urban Local Bodies / Co-operatives etc.

 

10

Annexure-IX

Position of Vehicles

 

11

Annexure-X

Particulars of sanctioned posts / vacant posts / posts abolished / men in position

 

12

Annexure-XI

Information on Work-charged, NMR and DLR

 

13

Annexure-XII

Estimates of Grants-in-aid (NP, SP, CP and CSP separately)

 

14

Annexure-XII-A

Particulars of staff strength, men in position and posts abolished in respect of aided private Schools / Colleges under Non-Plan/ State Plan/ C.P./C.S.P. (For S & M Education Deptt. and Higher Education Deptt.)

 

15

Annexure-XII-B

Information on Teaching and Non-Teaching posts, vacant posts, vacant posts abolished, men in position etc. under Grant-in-aid fold.

 

16

Annexure-XIII

Minor Works Grant (Non-Plan)

 

17

Annexure-XIV

Expenditure on Wages and Work-charged establishment (Non-Plan) under M/R Grant in Engineering Departments

 

18

Annexure-XV

Maintenance of Capital Assets under Non-Plan

 

19

Annexure-XVI,                    XVI-A, XVI-B,                  XVI-C, XVI-D                                & XVI-E

Schemewise justification for S.P. / C.P. / C.S.P. along with details

 

20

Annexure-XVII

Prioritisation of projects for Zero based investment (continuing works) in respect of projects costing Rs.1 crore and above and projects costing Rs.4 crore and above

 

21

Annexure-XVIII

Particulars of C.A. received and provision required under C.P. / C.S.P.

 

22

Annexure-XIX

List of Drawing and Disbursing Officers with Demand No. and Major Head of Account

 

 


ANNEXURE-I 

REVISED ESTIMATE AND BUDGET ESTIMATE FOR LOANS RECOVERY.

PROFORMA SHOWING DETAILS OF RECOVERIES OF LOANS                                                                                            (SEPARATE STATEMENT FOR EACH MINOR HEAD)

                           (Rs in Trs)

Head of Accounts detailed head-wise

Outstanding as on 1.4.2004

Recovery fell due during  2004-05

Total recovery due in  2004-05 (2+3)

Recovery made during  2004-05

Outstan-ding as on 1.4.2005 (4-5)

Recovery fell due/likely to fall due during  2005-06

Total amount due for recovery during     2005-06  (6+7)

Recovery made till end of August / September, 2005

Revised estimate for recovery during  2005-2006 including col.9

Budget Estimate for 2006-07

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

 


 

ANNEXURE-II

DETAILS OF BUDGET ESTIMATE  FOR LOANS RECOVERY FOR 2006-07

(SEPARATE STATEMENT FOR EACH MINOR HEAD)

                                                          (Rs in Trs)

Head of Accounts detailed head-wise

Total recovery due in  2005-06

Recovery to be made during  2005-06

Likely to be outstanding as on 1.4.2006                               (2-3)

Recovery fell due/likely to fall due as current demand during  2006-07

Total amount due for recovery   during 2006-07                                (Budget Estimate for 2006-07)

Total (6+7)

Out of Arrear

Out of Current Demand

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 


 

A N N E X  U R E -  III 

REVISED ESTIMATE AND BUDGET ESTIMATE FOR COLLECTION OF REVENUE

PROFORMA SHOWING DETAILS OF ESTIMATES OF COLLECTION OF REVENUE (SEPARATE STATEMENT FOR EACH

MINOR HEAD, DETAILS OF ITEMS OF RECEIPT TO BE COLLECTED AND THE ADDITIONAL ACCRUAL OF RECEIPT FROM  A.R.M. SHOULD BE SEPARATELY INDICATED UNDER EACH ITEM OF RECEIPT)

Department__________________________

                                             (Rs. in Trs)

Head of account detailed head-wise

Demand for 2005-2006 as per the target fixed by Chief Secretary in his Letter No. 18408 (45)/F dt. 07.04.2005

Collection upto end of  August/September,2005

Revised Estimates for the entire year  2005-06 including collection upto August/Sept.2005 and anticipated from Sept./October, 2005 to March 2006

Demand for 2006-07

Budget estimate for collection during 2006-2007

Arrear due on 1.4.05

Current demand

Total       (2+3)

Out of arrear

Out of current

Total                 (5+6)

Out of arrear

Current due

Total         (8+9)

Probable arrear on 1.4.2006

Current Demand

Total  (11+12)

Out of arrear

Out of Current

Total    (14+15)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

 


 

ANNEXURE - IV 

Proforma indicating the probable Leave Encashment Benefit in  case of  Govt. Servants retired/ to be retired for whom provision has to be made.

                            (Rs. in Trs)

Department with the Designation of  C.O.

Name of the person for whom L.S. is proposed

Designation

Date of  retirement

Scale of pay

Anticipated  last  pay and D.A.

Amount required on leave encashment

Reasons for any arrear

1

2

3

4

5

6

7

8

 


 

Annexure – V 

Details of Contract  Engagement in lieu of  abolition of  posts

                                (Rs. in Trs)

Sl.No.

Category of Appointment and no. of such appointment

Whether concurrence of F.D. has been obtained; if so, indicate particulars

Period of Contract Engagement

Date of Contract Appointment

Consolidated Salary allowed

Existing Budget Provision for 2005-06

Revised Budget for 2005-06

Budget Provision Proposed for 2006-07

Remarks

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)


 

ANNEXURE –VI

Assessment   of  R. R. T.

                                 (Rs. in Trs)

Name  of the Estt.

Plinth area hired

Whether it is as per approved norm, if not, whether orders of competent authority has been obtained

Monthly rent

Date from which such rent is being paid

Yearwise arrear upto 31.3.2006

B.E  for 2005-06

R. E. for  2005-06

Proposal for  2006-07

Remarks

What action has been taken to shift to Govt. Building

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

 


 

ANNEXURE –VI -A

ASSESSMENT OF RRT  RELATING TO HOLDING TAX / MUNICIPAL TAX

                                 (Rs. in Trs)

Name  of the Estt.

Arrear as on 1.4.2005

Current Demand for 2005-06

Total Demand for 2005-06                                  (2 +3)

Budget Estimate for 2005-06

Revised Estimate for 2005-06

Budget Estimate for 2006-07

Remarks (why Holding Tax / Municipal Tax is not being paid in time)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 


 

ANNEXURE - VII 

ASSESSMENT OF ELECTRICITY AND WATER CHARGES

                     (Rs. in Trs)

Name of  the  Estt.

Amount of arrear outstanding as on 1.4.2005

Amount of current dues  for payment during  2005-06.

Total Amount due to be  paid in            2005-06 (2+3)

Revised Budget provision required for   2005-2006

Amount likely to be outstanding as on 31.3.2006

Anticipated Current demand for 2006-07

Amount required for   2006-07    (6+7)

Remarks

Whether regular payment is being made or not.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(a)                Electricity dues

(b)               Water Charges

(c)                Total (a+b)

 


 

ANNEXURE–VIII

Energy bills of of Universities/Autonomous Edn. Institutions/ Corpn./ULBs/Co-operatives   etc.

                                             (Rs. in Trs)

Item

Bill amount claimed by Electricity Authority

Number of Consumers

Amount to be paid in   2005-06

Amount paid upto

Amount Recovered / collected from consumers up to       September, 2005

Amount to be recovered/ collected from consumers  2005-06

Amount not paid  with reasons if any

Original B.E. of 2005-06

Amount required for 2006-07

September, 2005

Residential

Non-residential

Residential

Non-residential

Residential

Non-residential

Residential

Non-residential

Residential

Non-residential

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

 


 

ANNEXURE– IX

(POSITION OF VEHICLES)

Category of Vehicles

No. of Vehicles in Non-Plan

No. of Vehicles in the Plan

Total both Non-Plan and Plan (2+6)

Vehicles Condemned Category-wise

Condemned Vehicle put to Auction

No of Vehicles disposed of by Auction & sale proceeds deposited in Treasury

New Vehicles purchased either by replacement or new addition category-wise

No. of Vehicles in position  (7+11)- 10

Reasons for vehicles condemned and not put to auction and vehicles auctioned and sale proceeds not deposited              (8-9) & (9-10)

Remarks

State Plan

Central Plan

Centrally Sponsored Plan

Total        (2 to 5)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

 


 

A N N E X U R E –X

Particulars of sanctioned posts / vacant posts, posts abolished and men in position

 

Sanctioned posts as on 1.4.2005

Vacant  posts as on 01.04.2005

Grade A

Grade B

Grade C

Grade D

Total

Grade A

Grade B

Grade C

Grade D

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

Non-Plan

 

 

 

 

 

 

 

 

 

 

State Plan

 

 

 

 

 

 

 

 

 

 

Central Plan

 

 

 

 

 

 

 

 

 

 

C.S.P.

 

 

 

 

 

 

 

 

 

 

Total:-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Vacancy anticipated from 1.4.2005 to 28.02.2006

Grand total of Vacant posts  (11 + 16 )

Total posts identified for abolition

Total posts abolished against Col. 17

Balance identified posts to be abolished

 

 

(19-20)

 

 

Grade A

Grade B

Grade C

Grade D

Total

 

 

 

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Men in Position as on 28.02.2006 for whom budget position proposed in 2006-07

 

 

 

 

 

Grade A

Grade B

Grade C

Grade D

Total (21 to 24)

Remarks

 

 

 

 

 

(21)

(22)

(23)

(24)

(25)

(26)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

ANNEXURE – XI

1. Information on Work-charged, NMR, DLR

Category of Employee

Scale of Pay incase of regular appointment

Consolidated remuneration on adhoc appointment

Sanctioned Strength

No. of Employee in position as on 01.04.05

Post abolished after 01.04.05

New addition after 01.04.05

Present Strength                             (5 – 6 +7)

Budget Provision for salary/wages during 2005-06 (Head of account wise)

Budget Provision proposed for 2006-07  (Head of account wise)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(i) Work – Charged

(ii) N.M.R.

(iii) D.L.R

 


 

 

ANNEXURE –XII 

 

Estimates of Grants-in-aid

 

(NP, SP, CP,CSP Separately)     

 

                                                                                                                                                              (Rs. in Trs)

 

Scale of Pay

Total sanctioned and approved strength

No. of Vacancies as on 1.4.2005

Sharing pattern by State Govt.

RE for                       2005-06

Estimate of  current salary for 2006-07

Arrears salary if any; give the particulars

Total estimates for 2006-07  (11+12)

 

Pay

DA @41%

HRA

RCM

OA

Total                (6 to 10)

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

 

(a)    Teaching posts

 

(b)   Non-Teaching posts

 

(c)    Total (a+b)

 

1.      For salaries drawn under direct payment system information in respect of Colleges, Secondary Schools and Primary Schools be compiled and furnished in separate statements. The information for Secondary Schools and Primary Schools be furnished in separate statements for each Inspector of Schools and each District Inspector of Schools.

 

2.      In regard to grant-in-aid to meet the share up to a particular limit similar information may be furnished separately for Colleges and Schools in separate Statements.

 

3.      The H & U.D. Department need furnish similar information in respect each U.L.Bs provided with grants-in-aid upto a specified percentage of pay and Dearness Allowance.

 

4.      Panchayati Raj Department shall furnish in respect of the posts for which Govt. provides Grants-in-aid.

 

5.  Agriculture Deptt./Industry Deptt./H & FW Deptt. and other Departments providing Grants-in-aid for salary are also to furnish.

Annexure –XII A

 

(For School  & Mass Education Department / Higher Education Department only)

 

Particulars of staff strength, men in position & posts abolished in respect of aided private Schools / Colleges  under Non-Plan / State Plan / C.P. / C.S.P.

 

(Rs. in Trs)

 

No. of schools/Colleges  receiving GIA

No. of employees receiving GIA in respect of those Schools  / Colleges

Current requirement in the pre-revised scale per annum.

Arrears in the pre-revised scale, if not paid, & carried over to 2006-2007

Total  for 2006-07 in the                Pre-revised scale (3+4)            

Differential amount of salary on the revised scale of pay for the year 2006-2007 only

Arrear differential pay in the revised scale upto  31.03.2006

Total differential arrear  (6+7)

 

1

2

3

4

5

6

7

8

 

 

 

 

N.B. – Abstract of Annexure –XII (B)

Annexure-XII B 

Information on teaching and non-teaching posts, vacant posts, vacant posts abolished, men in position etc. under grant-in-aid fold.

 

 

(For School & Mass Education Department/ Higher Education Department only)

 

 

( Separately for Non-Plan and State Plan )

 

 

                                           (Rs. in Trs)

 

 

Name of the School/College

Total teaching posts receiving Grant-in-aid

No. of non-teaching staff receiving Grant-in-aid

Total teaching and non-teaching posts (5+9)

 

 

No. receiving 1/3rd

No. receiving 2/3rd

No. receiving full.

Total

No. receiving 1/3rd

No. receiving 2/3rd

No. receiving full.

Total

 

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Vacant posts  if any receiving GIA as on 1.4.2005

Vacant posts abolished by 30.09.2005

Men in position as on 01.10.2005

Vacant Posts anticipated to be abolished as on 28.02.2006

Teaching

Non-teaching

Total (11+12)

Teaching

Non-teaching

Total (14+15)

Teaching

Non-teaching

Total (17+18)

Teaching

Non Teaching

Total

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Men in position as on 28.02.2006 after abolition of the vacant posts indicated in Col.22

Annual requirement of Grant-in-Aid salary for men in position as Col.25

Remarks

 

 

 

 

 

Teaching

Non Teaching

Total               (23 +24)

Teaching

Non-teaching

Total (26+27)

 

 

 

 

 

(23)

(24)

(25)

(26)

(27)

(28)

(29)

 

 

 

 

 

 


 

ANNEXURE –XIII

Minor Works Grant (Non-Plan)

               (Rs. in Trs.)

Head of Department

Allotment for                2005-2006 as distributed work-wise

Anticipated expenditure during current year 2005-06 work-wise

Detailed programme of work for                     2006-2007 showing requirement for completion of continuing works and amount required for new works

Estimated cost of the work

Expenditure already incurred including the budget provision for 2005-06

Balance amount required for completion

Amount proposed for Provision during 2006-07

Remarks

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

 


 

ANNEXURE – XIV

Expenditure on Wages and Work-Charged Establishment (Non-Plan) under M/R Grant in Engineering Departments

Designation of Controlling Officer :-

          (Rs. in Trs)

Major Head

Minor Head

No of Posts existing during 2004-05

No.of posts existing during 2005-2006 (designation wise)

No posts to be taken in 2006-2007

Scale of Pay

Total Pay  of the holder of the posts as due and drawn for July 2005

Total Pay as estimated to be due for 2005-06         (R.E.)

Total pay estimated to be due for 2006-07

Pay

D.A.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

 

 

 

 

 

 

 

 

 

 

Wages –

(Designation-wise)

Work Charged Estt.

(Designation-wise)

NMR/Job Contract etc.

 


 

A N N E  X U R E –XV

Proforma  showing Maintenance of Capital Assets under Non-Plan

     Designation of Controlling Officer :-

                                                                                                                                                                      (Rs. in Trs)

Major Head

Minor Head

Actual expenditure during 2003-04

Actual expenditure during                       2004-2005

Budget provision for  2005-06

Revised Budget for 2005-06

Budget provision required for  2006-07

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Wages –

Work Charged Estt.

NMR/Job Contract etc.

Work-proper

Prorata charges

N.B. : - Division-wise break up in support of the above statement should be made available during pre-budget Non- Plan discussion.

 


 

ANNEXURE – XVI 

( for S.P./ C.P./ C.S.P. be given separately)

Proforma for scheme wise Justification

Name of the Department :

Head of Development :

(Rs. in Trs.)

Sl. No.

Name of the Scheme & Head of Account

Budget Provision 2006-2007

Break-up of Budget Provision 2004-2005

Works

Miscellaneous and other expenditure including machinery. Equipment and Motor Vehicles (Please furnish details in Annexure-XVI-D)

Salaries & allowances (Please furnish details in Annexure-XVI-A)

Office expenses (Please furnish details in     Annexure-XVI-B)

Grants (Please furnish details in                                                   Annexure-XVI-C)

Stipend & Scholarship

Recurring

Non-recurring

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

N.B. – Abstract of Annexure – XVI-A,  XVI-B, XVI-C & XVI-D

 


 

ANNEXURE –XVI-A 

 (S.P/C.P./ C.S.P./ be given separately)

Sl. No.

Grade/Category of Post  (with scale of pay)           as on 1.3.2006

No. of Post

Pay due for 2006-07

D.A.

H.R.A.

O.A.

Total   (4+5+6+7)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 


 

ANNEXURE-XVI-B

(S.P./C.P./C.S.P.  be given separately)

(OFFICE EXPENSES)

          (Rs. in Trs)

Nature of Charge

Provision for 2006-2007

Total

Recurring

Non-Recurring

(1)

(2)

(3)

(4)

 


 

ANNEXURE –XVI- C

(S.P./ C.P./ C.S.P. be given separately)

(GRANTS)

          (Rs. in Trs)

Purpose of grant

Provision for 2006-2007

Basis of assessment

Recurring ( Excluding Salaries)

Non-recurring

Total

(1)

(2)

(3)

(4)

(5)

 


 

ANNEXURE – XVI - D

(S.P./ C.P./ C.S.P. be given separately)

(MISCELLANEOUS AND OTHER EXPENDITURE INCLUDING MACHINERY, EQUIPMENT AND MOTOR VEHICLES                                                                 ( PROPOSED FOR 2006-2007)

          (Rs. in Trs)

Description of other Expenditure on machinery and equipments and motor vehicles and other to be procured (Broad category wise over Rs.50,000)

Amount involve in case of Expenditure other than Machinery, equipments and motor vehicles

Details of machinery, equipment and  motor vehicles

Maintenance and operation expenditure

 

Non-recurring

Replacement

Acquisition

 

No

 

Amount

No

Amount

Recurring

Non-recurring

Replacement

Acquisition

 

No

Amount

No

Amount

Amount

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(8)

 


 

ANNEXURE –XVI-E

(NEW WORKS)  SP/CP/CSP  SEPARATELY 

          (Rs. in Trs)

Name of Works proposed to be taken up during 2006-07

Estimated Amount with No. and date of  Administrative Approval,  if issued.

Source of funding

Amount of funding arrangement committed during 2006-2007.

Amount proposed for        2006-2007

(1)

(2)

(3)

(4)

(5)

 


 

Annexure  -XVII

Proforma for Prioritisation of Projects for Zero based investment (continuing works)

(In respect of projects costing Rs.1.00 crore and above & projects costing Rs.4.00 crore and above)

(Rs. in TRs)

Name of the Department:-

Sl.No.

Name of the Project

Year of Commencement

Schedule date for Completion

Funding Scheme/Agency*

Latest Sanctioned/Estimate cost

Total Exp. incurred upto 31.3.04

Total Exp. incurred during 2004-05

Total Exp. Expected to be incurred during 2005-06

G.T. of Expenditure (7+8+9)

Percentage (%) of Exp. W.r.t. Col.-6 (Col.10 / Col.6)

Balance required for completion of the Project                 (6-10)

Funds proposed to be provided in 2006-07

Prioritising Sl.No.

Reasons if any for not providing full fund as per commitment

Remarks

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

A. Projects costing Rs.1.00 crore and above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B. Projects costing Rs.4.00 crore and above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

ANNEXURE - XVIII

PARTICULARS OF CENTRAL ASSISTANCE RECEIVED AND  PROVISION REQUIRED UNDER C.P./C.S.P.

(Rs. in Crore)

Name of the Scheme

Unspent C.A. as on 1.4.04 including amount in Civil Deposit

C.A.             Received during 2004-05

Expenditure incurred                              during

2004-2005

Total Amount of UC furnished including arrear during       2004-05

UC to be submitted to GOI as on 31.3.2005                           (6-7)

unspent as on 1.4.05 including amount in Civil Deposit       (2+3)-6

C.A. available for expenditure

Amount of U.C. furnished from 01.04.05 to 31.08.05 against Col.10

Balance U.C. pending as on 01.09.05 against Col.10                            (10-13)

Reasons for non-submission of U.C. in fulll against Col.14

Expenditure incurred against Col.11

Out of Unspent C.A. as at Col.2

Out of C.A. as at Col.3

Total     (4+5)

Arrear for 2004-05

Current for            2005-06 (i.e. CA received from 01.04.05 to 31.08.05)

Total

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

U.C. furnished upto 31.08.05 against Col.16

U.C. pending as on 01.09.05 against Col.16              (16-17)

Total U.C. pending ason 01.09.05 Col.19        (14+18)

17

18

19

 

 

 


 

ANNEXURE-XIX

LIST OF DRAWING AND DISBURSING OFFICERS WITH DEMAND NO. AND HEAD OF ACCOUNT

Designation of the Controlling Officer (with address)

Designation of the D.D.O.(with address) under the control of the Controlling Officer (including the Controlling Officer)

Demand No. and Major Head of account under which the budget provision is allotted to the D.D.O. by the Controlling Officer

Remarks

1

2

3

4