{"id":2954,"date":"2025-01-20T12:55:16","date_gmt":"2025-01-20T12:55:16","guid":{"rendered":"https:\/\/departmentaltests.com\/?p=2954"},"modified":"2025-07-21T14:06:40","modified_gmt":"2025-07-21T14:06:40","slug":"chapter-i-introductory-2","status":"publish","type":"post","link":"https:\/\/www.schoolpathram.in\/model-test\/chapter-i-introductory-2\/","title":{"rendered":"CHAPTER 1; INTRODUCTORY"},"content":{"rendered":"

CHAPTER 1<\/h2>\n

INTRODUCTORY<\/h1>\n

1. ‘Budget’<\/b>\u2014What it means.\u2014The word, ‘budget’ is derived from the French word\u00a0‘bougette’,\u00a0<\/b>which a small leather bag or wallet, and is reminiscent of the case in which Finance Ministers of the United Kingdom used to carry their financial proposals for presentation to Parliament. The word, in the sense in which it is used today, has, however, come to mean not the bag, but the document which is contains\u2014the Annual Financial Statement\u2014which the Finance Minister presents to the Legislature every year.<\/p>\n

\u00a0\u00a02\u00a0 <\/b>Annual Financial Statement.\u2014Under\u00a0Article 202<\/b>\u00a0of the Constitution of India, a statement of the estimated receipts and expenditure of the State for each financial year has to be laid before the Legislature.<\/p>\n

This statement is known as the Annual Financial Statement and is commonly referred to as the ‘Budget’.\u00a0<\/b><\/p>\n

\n
\u00a0 3\u00a0 <\/b>Preparation of the budget<\/b><\/div>\n

(1) Every year, during the month of\u00a0July<\/b>,\u00a0the Budget Wing of the Finance Department issues a\u00a0circular\u00a0to all Heads of Departments and other Estimating Officers, requesting them to take steps for the preparation and submission of the Departmental Estimates of Revenue and Expenditure for the ensuing financial year.\u00a0<\/b>
\nThis heralds the start of preparation of the budget,<\/b>\u00a0the first\u00a0<\/b>of the four budgetary\u00a0<\/b>stages.\u00a0<\/b><\/p>\n<\/div>\n

\n
(2)\u00a0The Departmental Estimates\u00a0start coming in\u00a0September; th<\/b>e\u00a0Non-plan<\/b>\u00a0Estimates are received by the\u00a015th of\u00a0<\/b>\u00a0September<\/b>, and\u00a0the plan and Revenue Estimates\u00a0<\/b>by the\u00a030th\u00a0of November.<\/b>\u00a0The Estimates are received\u00a0direct by<\/b>\u00a0the Finance Department;\u00a0copies of the Estimates are simultaneously made available to the\u00a0Administrative Departments.\u00a0<\/b>The Administrative Departments scrutinise the Estimates, and\u00a0forward<\/b>\u00a0their comments to the\u00a0Finance Department\u00a0<\/b>within\u00a0ten days\u00a0<\/b>of receipt of the\u00a0Estimates<\/b><\/div>\n
\u0d21\u0d3f\u0d2a\u0d4d\u0d2a\u0d3e\u0d7c\u0d1f\u0d4d\u0d1f\u0d4d\u0d2e\u0d46\u0d28\u0d4d\u0d31\u0d7d \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d7e \u0d38\u0d46\u0d2a\u0d4d\u0d31\u0d4d\u0d31\u0d02\u0d2c\u0d31\u0d3f\u0d7d \u0d06\u0d30\u0d02\u0d2d\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d02; \u0d2a\u0d4d\u0d32\u0d3e\u0d7b \u0d07\u0d24\u0d30 \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41 \u0d15\u0d7e \u0d38\u0d46\u0d2a\u0d4d\u0d31\u0d4d\u0d31\u0d02\u0d2c\u0d7c 15 \u0d28\u0d15\u0d02 \u0d32\u0d2d\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d02, \u0d2a\u0d26\u0d4d\u0d27\u0d24\u0d3f\u0d2f\u0d41\u0d02 \u0d31\u0d35\u0d28\u0d4d\u0d2f\u0d42 \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d33\u0d41\u0d02 \u0d28\u0d35\u0d02\u0d2c\u0d7c 30 \u0d28\u0d15\u0d02 \u0d32\u0d2d\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d02. \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d7e \u0d27\u0d28\u0d15\u0d3e\u0d30\u0d4d\u0d2f \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d \u0d28\u0d47\u0d30\u0d3f\u0d1f\u0d4d\u0d1f\u0d4d \u0d38\u0d4d\u0d35\u0d40\u0d15\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41; \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d33\u0d41\u0d1f\u0d46 \u0d2a\u0d15\u0d7c\u0d2a\u0d4d\u0d2a\u0d41\u0d15\u0d7e \u0d12\u0d30\u0d47\u0d38\u0d2e\u0d2f\u0d02 \u0d05\u0d21\u0d4d\u0d2e\u0d3f\u0d28\u0d3f\u0d38\u0d4d\u0d1f\u0d4d\u0d30\u0d47\u0d31\u0d4d\u0d31\u0d40\u0d35\u0d4d \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d41\u0d15\u0d7e\u0d15\u0d4d\u0d15\u0d4d \u0d32\u0d2d\u0d4d\u0d2f\u0d2e\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d05\u0d21\u0d4d\u0d2e\u0d3f\u0d28\u0d3f\u0d38\u0d4d\u0d1f\u0d4d\u0d30\u0d47\u0d31\u0d4d\u0d31\u0d40\u0d35\u0d4d \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d41\u0d15\u0d7e \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d7e \u0d38\u0d42\u0d15\u0d4d\u0d37\u0d4d\u0d2e\u0d2e\u0d3e\u0d2f\u0d3f \u0d2a\u0d30\u0d3f\u0d36\u0d4b\u0d27\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d4d \u0d38\u0d4d\u0d35\u0d40\u0d15\u0d30\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d \u0d2a\u0d24\u0d4d\u0d24\u0d4d \u0d26\u0d3f\u0d35\u0d38\u0d24\u0d4d\u0d24\u0d3f\u0d28\u0d41\u0d33\u0d4d\u0d33\u0d3f\u0d7d \u0d05\u0d35\u0d30\u0d41\u0d1f\u0d46 \u0d05\u0d2d\u0d3f\u0d2a\u0d4d\u0d30\u0d3e\u0d2f\u0d19\u0d4d\u0d19\u0d7e \u0d27\u0d28\u0d15\u0d3e\u0d30\u0d4d\u0d2f \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d3f\u0d28\u0d4d \u0d15\u0d48\u0d2e\u0d3e\u0d31\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d41\u0d28\u0d4d\u0d28\u0d41.<\/div>\n
\n
(3)\u00a0The Departmental Estimates are<\/b>\u00a0scrutinised\u00a0by<\/b>\u00a0the Finance Department\u00a0<\/b>minutely, in the light of the comments of the Administrative Departments, the figures of actual expenditure\u00a0made available by the Accountant General<\/b>, and the information available with the Finance Department, and modified, wherever necessary. The availability of funds is then reviewed, and new schemes provided for to the extent practicable.\u00a0The budget is ready for presentation to the Legislature by about the\u00a0<\/b>end of February.<\/div>\n<\/div>\n
\u0d05\u0d21\u0d4d\u0d2e\u0d3f\u0d28\u0d3f\u0d38\u0d4d\u0d1f\u0d4d\u0d30\u0d47\u0d31\u0d4d\u0d31\u0d40\u0d35\u0d4d \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d41\u0d15\u0d33\u0d41\u0d1f\u0d46 \u0d05\u0d2d\u0d3f\u0d2a\u0d4d\u0d30\u0d3e\u0d2f\u0d19\u0d4d\u0d19\u0d7e, \u0d05\u0d15\u0d4d\u0d15\u0d57\u0d23\u0d4d\u0d1f\u0d28\u0d4d\u0d31\u0d4d \u0d1c\u0d28\u0d31\u0d7d \u0d32\u0d2d\u0d4d\u0d2f\u0d2e\u0d3e\u0d15\u0d4d\u0d15\u0d3f\u0d2f \u0d2f\u0d25\u0d3e\u0d7c\u0d24\u0d4d\u0d25 \u0d1a\u0d46\u0d32\u0d35\u0d41\u0d15\u0d33\u0d41\u0d1f\u0d46 \u0d15\u0d23\u0d15\u0d4d\u0d15\u0d41\u0d15\u0d7e, \u0d27\u0d28\u0d15\u0d3e\u0d30\u0d4d\u0d2f \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d3f\u0d7d \u0d32\u0d2d\u0d4d\u0d2f\u0d2e\u0d3e\u0d2f \u0d35\u0d3f\u0d35\u0d30\u0d19\u0d4d\u0d19\u0d7e, \u0d06\u0d35\u0d36\u0d4d\u0d2f\u0d2e\u0d41\u0d33\u0d4d\u0d33\u0d3f\u0d1f\u0d24\u0d4d\u0d24\u0d4d \u0d2a\u0d30\u0d3f\u0d37\u0d4d\u0d15\u0d30\u0d3f\u0d1a\u0d4d\u0d1a\u0d35 \u0d0e\u0d28\u0d4d\u0d28\u0d3f\u0d35 \u0d15\u0d23\u0d15\u0d4d\u0d15\u0d3f\u0d32\u0d46\u0d1f\u0d41\u0d24\u0d4d\u0d24\u0d4d \u0d21\u0d3f\u0d2a\u0d4d\u0d2a\u0d3e\u0d7c\u0d1f\u0d4d\u0d1f\u0d4d\u0d2e\u0d46\u0d28\u0d4d\u0d31\u0d7d \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d7e \u0d27\u0d28\u0d15\u0d3e\u0d30\u0d4d\u0d2f \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d \u0d38\u0d42\u0d15\u0d4d\u0d37\u0d4d\u0d2e\u0d2e\u0d3e\u0d2f\u0d3f \u0d2a\u0d30\u0d3f\u0d36\u0d4b\u0d27\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d2b\u0d23\u0d4d\u0d1f\u0d41\u0d15\u0d33\u0d41\u0d1f\u0d46 \u0d32\u0d2d\u0d4d\u0d2f\u0d24 \u0d05\u0d35\u0d32\u0d4b\u0d15\u0d28\u0d02 \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d2a\u0d4d\u0d30\u0d3e\u0d2f\u0d4b\u0d17\u0d3f\u0d15 \u0d2a\u0d30\u0d3f\u0d27\u0d3f\u0d35\u0d30\u0d46 \u0d2a\u0d41\u0d24\u0d3f\u0d2f \u0d38\u0d4d\u0d15\u0d40\u0d2e\u0d41\u0d15\u0d7e \u0d28\u0d7d\u0d15\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d2b\u0d46\u0d2c\u0d4d\u0d30\u0d41\u0d35\u0d30\u0d3f \u0d05\u0d35\u0d38\u0d3e\u0d28\u0d24\u0d4d\u0d24\u0d4b\u0d1f\u0d46 \u0d28\u0d3f\u0d2f\u0d2e\u0d38\u0d2d\u0d2f\u0d3f\u0d7d \u0d05\u0d35\u0d24\u0d30\u0d3f\u0d2a\u0d4d\u0d2a\u0d3f\u0d15\u0d4d\u0d15\u0d3e\u0d7b \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d24\u0d2f\u0d4d\u0d2f\u0d3e\u0d31\u0d3e\u0d23\u0d4d.<\/div>\n
\n

\u00a0 4\u00a0 <\/strong> Passing of the budget:-<\/strong><\/p>\n

The budget is\u00a0presented\u00a0to the Legislature by the\u00a0Finance Ministe<\/strong>r\u00a0towards the end of February or the beginning of March.<\/p>\n

First, there is a general discussion on the budget, at the end of which the Finance Minister may choose to reply. This is followed by detailed consideration and voting of the Demands for Grants.\u00a0A Demand for Grant<\/strong>\u00a0\u0d27\u0d28\u0d3e\u0d2d\u0d4d\u0d2f\u0d30\u0d4d\u200d\u0d24\u0d4d\u0d25\u0d28 <\/span>is, in effect, a request from the Executive to the Legislature for a specified sum of money to finance a particular service during the year. The\u00a0appropriation Bill<\/strong>\u00a0\u0d27\u0d28\u0d35\u0d3f\u0d28\u0d3f\u0d2f\u0d4b\u0d17\u0d2c\u0d3f\u0d32\u0d4d\u200d <\/span>is then introduced, discussed, and passed.<\/p>\n

\u0d06\u0d26\u0d4d\u0d2f\u0d02, \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d3f\u0d28\u0d46\u0d15\u0d4d\u0d15\u0d41\u0d31\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d \u0d12\u0d30\u0d41 \u0d2a\u0d4a\u0d24\u0d41\u0d1a\u0d7c\u0d1a\u0d4d\u0d1a\u0d2f\u0d41\u0d23\u0d4d\u0d1f\u0d4d, \u0d05\u0d24\u0d3f\u0d28\u0d4d\u0d31\u0d46 \u0d05\u0d35\u0d38\u0d3e\u0d28\u0d02 \u0d27\u0d28\u0d2e\u0d28\u0d4d\u0d24\u0d4d\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d4d \u0d2e\u0d31\u0d41\u0d2a\u0d1f\u0d3f \u0d28\u0d7d\u0d15\u0d3e\u0d7b \u0d24\u0d3f\u0d30\u0d1e\u0d4d\u0d1e\u0d46\u0d1f\u0d41\u0d15\u0d4d\u0d15\u0d3e\u0d02. \u0d07\u0d24\u0d3f\u0d28\u0d46 \u0d24\u0d41\u0d1f\u0d7c\u0d28\u0d4d\u0d28\u0d4d \u0d35\u0d3f\u0d36\u0d26\u0d2e\u0d3e\u0d2f \u0d2a\u0d30\u0d3f\u0d17\u0d23\u0d28\u0d2f\u0d41\u0d02 \u0d17\u0d4d\u0d30\u0d3e\u0d28\u0d4d\u0d31\u0d41\u0d15\u0d7e\u0d15\u0d4d\u0d15\u0d3e\u0d2f\u0d41\u0d33\u0d4d\u0d33 \u0d06\u0d35\u0d36\u0d4d\u0d2f\u0d19\u0d4d\u0d19\u0d33\u0d41\u0d1f\u0d46 \u0d35\u0d4b\u0d1f\u0d4d\u0d1f\u0d3f\u0d02\u0d17\u0d41\u0d02. \u0d2b\u0d32\u0d24\u0d4d\u0d24\u0d3f\u0d7d, \u0d12\u0d30\u0d41 \u0d2a\u0d4d\u0d30\u0d24\u0d4d\u0d2f\u0d47\u0d15 \u0d38\u0d47\u0d35\u0d28\u0d24\u0d4d\u0d24\u0d3f\u0d28\u0d4d \u0d35\u0d7c\u0d37\u0d24\u0d4d\u0d24\u0d3f\u0d7d \u0d27\u0d28\u0d38\u0d39\u0d3e\u0d2f\u0d02 \u0d28\u0d7d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d4d \u0d12\u0d30\u0d41 \u0d28\u0d3f\u0d36\u0d4d\u0d1a\u0d3f\u0d24 \u0d24\u0d41\u0d15 \u0d06\u0d35\u0d36\u0d4d\u0d2f\u0d2a\u0d4d\u0d2a\u0d46\u0d1f\u0d4d\u0d1f\u0d4d \u0d0e\u0d15\u0d4d\u0d38\u0d3f\u0d15\u0d4d\u0d2f\u0d42\u0d1f\u0d4d\u0d1f\u0d40\u0d35\u0d3f\u0d7d \u0d28\u0d3f\u0d28\u0d4d\u0d28\u0d4d \u0d28\u0d3f\u0d2f\u0d2e\u0d38\u0d2d\u0d2f\u0d3f\u0d32\u0d47\u0d15\u0d4d\u0d15\u0d41\u0d33\u0d4d\u0d33 \u0d05\u0d2d\u0d4d\u0d2f\u0d7c\u0d24\u0d4d\u0d25\u0d28\u0d2f\u0d3e\u0d23\u0d4d \u0d17\u0d4d\u0d30\u0d3e\u0d28\u0d4d\u0d31\u0d3f\u0d28\u0d3e\u0d2f\u0d41\u0d33\u0d4d\u0d33 \u0d06\u0d35\u0d36\u0d4d\u0d2f\u0d02. \u0d35\u0d3f\u0d28\u0d3f\u0d2f\u0d4b\u0d17 \u0d2c\u0d3f\u0d7d \u0d2a\u0d3f\u0d28\u0d4d\u0d28\u0d40\u0d1f\u0d4d \u0d05\u0d35\u0d24\u0d30\u0d3f\u0d2a\u0d4d\u0d2a\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d1a\u0d7c\u0d1a\u0d4d\u0d1a \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d2a\u0d3e\u0d38\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d41\u0d28\u0d4d\u0d28\u0d41.<\/strong><\/p>\n

The Appropriation Act<\/b>\u00a0is the legal authority\u00a0<\/b>for the withdrawal of money from\u00a0the Consolidated Fund of the State<\/b>, and it specifies the maximum amount that may be spent on each service during the financial year.<\/div>\n

\u0d38\u0d02\u0d38\u0d4d\u0d25\u0d3e\u0d28\u0d24\u0d4d\u0d24\u0d3f\u0d28\u0d4d\u0d31\u0d46\u00a0<\/b>\u0d38\u0d1e\u0d4d\u0d1a\u0d3f\u0d24\u0d28\u0d3f\u0d27\u0d3f<\/b>\u00a0\u0d28\u0d3f\u0d28\u0d4d\u0d28\u0d4d \u0d2a\u0d23\u0d02 \u0d2a\u0d3f\u0d7b\u0d35\u0d32\u0d3f\u0d15\u0d4d\u0d15\u0d3e\u0d28\u0d41\u0d33\u0d4d\u0d33 \u0d28\u0d3f\u0d2f\u0d2e\u0d2a\u0d30\u0d2e\u0d3e\u0d2f \u0d05\u0d27\u0d3f\u0d15\u0d3e\u0d30\u0d2e\u0d3e\u0d23\u0d4d \u0d05\u0d2a\u0d4d\u0d30\u0d4b\u0d2a\u0d4d\u0d30\u0d3f\u0d2f\u0d47\u0d37\u0d7b \u0d06\u0d15\u0d4d\u0d31\u0d4d\u0d31\u0d4d, \u0d15\u0d42\u0d1f\u0d3e\u0d24\u0d46 \u0d38\u0d3e\u0d2e\u0d4d\u0d2a\u0d24\u0d4d\u0d24\u0d3f\u0d15 \u0d35\u0d7c\u0d37\u0d24\u0d4d\u0d24\u0d3f\u0d7d \u0d13\u0d30\u0d4b \u0d38\u0d47\u0d35\u0d28\u0d24\u0d4d\u0d24\u0d3f\u0d28\u0d41\u0d02 \u0d35\u0d47\u0d23\u0d4d\u0d1f\u0d3f \u0d1a\u0d46\u0d32\u0d35\u0d34\u0d3f\u0d15\u0d4d\u0d15\u0d3e\u0d35\u0d41\u0d28\u0d4d\u0d28 \u0d2a\u0d30\u0d2e\u0d3e\u0d35\u0d27\u0d3f \u0d24\u0d41\u0d15 \u0d07\u0d24\u0d4d \u0d35\u0d4d\u0d2f\u0d15\u0d4d\u0d24\u0d2e\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41.<\/b><\/p>\n

\u00a0\u00a05\u00a0 <\/b> Execution of the budget:-<\/b><\/h3>\n

(1)\u00a0<\/b>As soon as the budget is passed and the Appropriation Act is published in the Government Gazette the Budget Wing of the Finance Department issues a circular to all Heads of Departments and others, informing them that\u00a0the publication of the Act in the Gazette\u00a0is sufficient authority for the payment and appropriation of the sums included therein.\u00a0The stage is now set for the execution of the budget.<\/p>\n

\n
\u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d2a\u0d3e\u0d38\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d38\u0d7c\u0d15\u0d4d\u0d15\u0d3e\u0d7c \u0d17\u0d38\u0d31\u0d4d\u0d31\u0d3f\u0d7d \u0d05\u0d2a\u0d4d\u0d30\u0d4b\u0d2a\u0d4d\u0d30\u0d3f\u0d2f\u0d47\u0d37\u0d7b \u0d06\u0d15\u0d4d\u0d31\u0d4d\u0d31\u0d4d \u0d2a\u0d4d\u0d30\u0d38\u0d3f \u0d26\u0d4d\u0d27\u0d40\u0d15\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d1a\u0d46\u0d2f\u0d4d\u0d24\u0d3e\u0d32\u0d41\u0d1f\u0d7b \u0d27\u0d28\u0d15\u0d3e\u0d30\u0d4d\u0d2f \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d3f\u0d28\u0d4d\u0d31\u0d46 \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d35\u0d3f\u0d2d\u0d3e\u0d17\u0d02 \u0d0e\u0d32\u0d4d\u0d32\u0d3e \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d4d \u0d2e\u0d47\u0d27\u0d3e\u0d35\u0d3f\u0d15\u0d7e\u0d15\u0d4d\u0d15\u0d41\u0d02 \u0d2e\u0d31\u0d4d\u0d31\u0d41\u0d33\u0d4d\u0d33\u0d35\u0d7c\u0d15\u0d4d\u0d15\u0d41\u0d02 \u0d12\u0d30\u0d41 \u0d38\u0d7c\u0d15\u0d4d\u0d15\u0d41\u0d32\u0d7c \u0d2a\u0d41\u0d31\u0d2a\u0d4d\u0d2a\u0d46\u0d1f\u0d41\u0d35\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d17\u0d38\u0d31\u0d4d\u0d31\u0d3f\u0d7d \u0d06\u0d15\u0d4d\u0d31\u0d4d\u0d31\u0d4d \u0d2a\u0d4d\u0d30\u0d38\u0d3f\u0d26\u0d4d\u0d27\u0d40\u0d15\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d \u0d2e\u0d24\u0d3f\u0d2f\u0d46\u0d28\u0d4d\u0d28\u0d4d \u0d05\u0d31\u0d3f\u0d2f\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d15\u0d2f\u0d41\u0d02 \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d05\u0d24\u0d3f\u0d7d \u0d09\u0d7e\u0d2a\u0d4d\u0d2a\u0d46\u0d1f\u0d41\u0d24\u0d4d\u0d24\u0d3f\u0d2f\u0d3f\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28 \u0d24\u0d41\u0d15\u0d15\u0d7e \u0d05\u0d1f\u0d2f\u0d4d\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d41\u0d02 \u0d35\u0d3f\u0d28\u0d3f\u0d2f\u0d4b\u0d17\u0d3f \u0d15\u0d4d\u0d15\u0d41 \u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d41 \u0d2e\u0d41\u0d33\u0d4d\u0d33 \u0d05\u0d27\u0d3f\u0d15\u0d3e\u0d30\u0d02. \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d28\u0d1f\u0d2a\u0d4d\u0d2a\u0d3e\u0d15\u0d4d\u0d15\u0d3e\u0d28\u0d41\u0d33\u0d4d\u0d33 \u0d35\u0d47\u0d26\u0d3f \u0d12\u0d30\u0d41\u0d15\u0d4d\u0d15\u0d3f\u0d2f\u0d3f\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41.<\/b><\/div>\n


\n<\/b>The work of distribution of the appropriation is first taken up.
\nThe\u00a0chief Controlling Officers\u00a0distribute the appropriation among the officers next below them (Sub-controlling Officers\/Disbursing Officers). The Sub-controlling Officers divide the appropriation among the Disbursing Officers. In certain cases, the Chief Controlling Officers\/Sub-controlling Officers may themselves retain the appropriation.<\/p>\n<\/div>\n

\u00a0<\/b><\/div>\n
\n
\u0d35\u0d3f\u0d28\u0d3f\u0d2f\u0d4b\u0d17\u0d24\u0d4d\u0d24\u0d3f\u0d28\u0d4d\u0d31\u0d46 \u0d35\u0d3f\u0d24\u0d30\u0d23 \u0d2a\u0d4d\u0d30\u0d35\u0d7c\u0d24\u0d4d\u0d24\u0d28\u0d19\u0d4d\u0d19\u0d7e \u0d06\u0d26\u0d4d\u0d2f\u0d02 \u0d0f\u0d31\u0d4d\u0d31\u0d46\u0d1f\u0d41\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41.<\/div>\n
\u0d1a\u0d40\u0d2b\u0d4d \u0d15\u0d7a\u0d1f\u0d4d\u0d30\u0d4b\u0d33\u0d3f\u0d02\u0d17\u0d4d \u0d13\u0d2b\u0d40\u0d38\u0d7c\u0d2e\u0d3e\u0d7c \u0d05\u0d35\u0d30\u0d41\u0d1f\u0d46 \u0d24\u0d3e\u0d34\u0d46\u0d2f\u0d41\u0d33\u0d4d\u0d33 \u0d09\u0d26\u0d4d\u0d2f\u0d4b\u0d17\u0d38\u0d4d\u0d25\u0d7c\u0d15\u0d4d\u0d15\u0d4d (\u0d38\u0d2c\u0d4d \u0d15\u0d7a\u0d1f\u0d4d\u0d30\u0d4b\u0d33\u0d3f\u0d02\u0d17\u0d4d \u0d13\u0d2b\u0d40\u0d38\u0d7c\u0d2e\u0d3e\u0d7c \/ \u0d35\u0d3f\u0d24\u0d30\u0d23 \u0d13\u0d2b\u0d40\u0d38\u0d7c\u0d2e\u0d3e\u0d7c) \u0d35\u0d3f\u0d39\u0d3f\u0d24\u0d02 \u0d35\u0d3f\u0d24\u0d30\u0d23\u0d02 \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d38\u0d2c\u0d4d \u0d15\u0d7a\u0d1f\u0d4d\u0d30\u0d4b\u0d33\u0d3f\u0d02\u0d17\u0d4d \u0d13\u0d2b\u0d40\u0d38\u0d7c\u0d2e\u0d3e\u0d7c \u0d35\u0d3f\u0d39\u0d3f\u0d24\u0d02 \u0d35\u0d3f\u0d24\u0d30\u0d23\u0d02 \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d41\u0d28\u0d4d\u0d28 \u0d09\u0d26\u0d4d\u0d2f\u0d4b\u0d17\u0d38\u0d4d\u0d25\u0d7c\u0d15\u0d4d\u0d15\u0d3f\u0d1f\u0d2f\u0d3f\u0d7d \u0d35\u0d3f\u0d2d\u0d1c\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d1a\u0d3f\u0d32 \u0d38\u0d3e\u0d39\u0d1a\u0d30\u0d4d\u0d2f\u0d19\u0d4d\u0d19\u0d33\u0d3f\u0d7d, \u0d1a\u0d40\u0d2b\u0d4d \u0d15\u0d7a\u0d1f\u0d4d\u0d30\u0d4b\u0d33\u0d3f\u0d02\u0d17\u0d4d \u0d13\u0d2b\u0d40\u0d38\u0d7c\u0d2e\u0d3e\u0d7c \/ \u0d38\u0d2c\u0d4d \u0d15\u0d7a\u0d1f\u0d4d\u0d30\u0d4b\u0d33\u0d3f\u0d02\u0d17\u0d4d \u0d13\u0d2b\u0d40\u0d38\u0d7c\u0d2e\u0d3e\u0d7c\u0d15\u0d4d\u0d15\u0d4d \u0d24\u0d28\u0d4d\u0d28\u0d46 \u0d35\u0d3f\u0d28\u0d3f\u0d2f\u0d4b\u0d17\u0d02 \u0d28\u0d3f\u0d32\u0d28\u0d3f\u0d7c\u0d24\u0d4d\u0d24\u0d3e\u0d02.<\/div>\n<\/div>\n
<\/div>\n
(2) In the course of the year, it has to be endured that the expenditure on a particular service, say Medical, does not , at any time exceed the budget grant as a whole.<\/div>\n<\/div>\n
<\/div>\n
\n
\n

The Disbursing Officers are required to submit their accounts monthly to their superior controlling authority (Sub-controlling Officer I or Sub-controlling Officer II, as the case may be, vide diagram). Each Sub-controlling Officers consolidates his own accounts and the accounts rendered by the Disbursing Officers below ……………… and submits the consolidated return to the Chief controlling Officer. The Chief controlling Officers, likewise, consolidates the ………………received from the Sub-controlling Officers and his own accounts, and thus gets a complete picture of the flow of expenditure against the budget grant as a whole.<\/p>\n<\/div>\n

(3) If, in the course of the year, expenditure in excess of the budget grant becomes unavoidable, or expenditure has to be incurred on a ‘new service’, not contemplated in the budget, a supplementary\u00a0demand for grant<\/b>\u00a0is placed before the Legislature. On the contrary, if it is found that the budget grant cannot be utilised in full, funds in excess of requirements are surrendered by the Disbursing Officers, in the reverse order in which they received the funds, to the Chief Controlling Officer, from whom the Finance Department will resume the final savings.<\/div>\n
\n
<\/div>\n
\u00a0 6 \u00a0Review of the budget.<\/b><\/div>\n

\u2014The appropriation Bill passed by the Legislature, after considering of the budget, specifies the maximum amount that may be spent during the year on each service.\u00a0The actual spending is, however, done\u00a0by the Executive. As such, after the close of the financial year, the\u00a0Legislature\u00a0has to be satisfied\u00a0<\/b>that the budget grant has been spent by the Executive for the purposes for which it was intended and in amounts intended<\/b>.<\/p>\n<\/div>\n

\n

\u0d28\u0d3f\u0d2f\u0d2e\u0d38\u0d2d \u0d2a\u0d3e\u0d38\u0d3e\u0d15\u0d4d\u0d15\u0d3f\u0d2f \u0d35\u0d3f\u0d28\u0d3f\u0d2f\u0d4b\u0d17 \u0d2c\u0d3f\u0d7d, \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d2a\u0d30\u0d3f\u0d17\u0d23\u0d3f\u0d1a\u0d4d\u0d1a\u0d24\u0d3f\u0d28\u0d4d \u0d36\u0d47\u0d37\u0d02, \u0d13\u0d30\u0d4b \u0d38\u0d47\u0d35\u0d28\u0d24\u0d4d\u0d24\u0d3f\u0d28\u0d41\u0d02 \u0d35\u0d7c\u0d37\u0d24\u0d4d\u0d24\u0d3f\u0d7d \u0d1a\u0d46\u0d32\u0d35\u0d34\u0d3f\u0d15\u0d4d\u0d15\u0d3e\u0d35\u0d41\u0d28\u0d4d\u0d28 \u0d2a\u0d30\u0d2e\u0d3e\u0d35\u0d27\u0d3f \u0d24\u0d41\u0d15 \u0d35\u0d4d\u0d2f\u0d15\u0d4d\u0d24\u0d2e\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d2f\u0d25\u0d3e\u0d7c\u0d24\u0d4d\u0d25 \u0d1a\u0d46\u0d32\u0d35\u0d4d \u0d0e\u0d15\u0d4d\u0d38\u0d3f\u0d15\u0d4d\u0d2f\u0d42\u0d1f\u0d4d\u0d1f\u0d40\u0d35\u0d4d \u0d06\u0d23\u0d4d \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d4d. \u0d05\u0d24\u0d41\u0d2a\u0d4b\u0d32\u0d46, \u0d38\u0d3e\u0d2e\u0d4d\u0d2a\u0d24\u0d4d\u0d24\u0d3f\u0d15 \u0d35\u0d7c\u0d37\u0d02 \u0d05\u0d35\u0d38\u0d3e\u0d28\u0d3f\u0d1a\u0d4d\u0d1a\u0d24\u0d3f\u0d28\u0d4d \u0d36\u0d47\u0d37\u0d02, \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d17\u0d4d\u0d30\u0d3e\u0d28\u0d4d\u0d31\u0d4d \u0d0e\u0d15\u0d4d\u0d38\u0d3f\u0d15\u0d4d\u0d2f\u0d42\u0d1f\u0d4d\u0d1f\u0d40\u0d35\u0d4d \u0d09\u0d26\u0d4d\u0d26\u0d47\u0d36\u0d3f\u0d1a\u0d4d\u0d1a \u0d09\u0d26\u0d4d\u0d26\u0d47\u0d36\u0d4d\u0d2f\u0d19\u0d4d\u0d19\u0d7e\u0d15\u0d4d\u0d15\u0d3e\u0d2f\u0d41\u0d02 \u0d09\u0d26\u0d4d\u0d26\u0d47\u0d36\u0d3f\u0d1a\u0d4d\u0d1a \u0d24\u0d41\u0d15\u0d15\u0d7e\u0d15\u0d4d\u0d15\u0d41\u0d2e\u0d3e\u0d2f\u0d3f \u0d1a\u0d46\u0d32\u0d35\u0d34\u0d3f\u0d1a\u0d4d\u0d1a\u0d41\u0d35\u0d46\u0d28\u0d4d\u0d28\u0d4d \u0d28\u0d3f\u0d2f\u0d2e\u0d38\u0d2d \u0d24\u0d43\u0d2a\u0d4d\u0d24\u0d3f\u0d2a\u0d4d\u0d2a\u0d46\u0d1f\u0d41\u0d24\u0d4d\u0d24\u0d47\u0d23\u0d4d\u0d1f\u0d24\u0d41\u0d23\u0d4d\u0d1f\u0d4d<\/b>.This is done by getting the accounts audited by an independent authority\u2014the Comptroller and Auditor General\u2014and examining his report through a Legislature Committee\u2014the Public Accounts Committee\/Committee on Public Undertakings.<\/p>\n

Review of the budget<\/b>also involves detailed examination of the Estimates presented to the Legislature, to see how best the plans and programmes embodied therein could be executed efficiently and economically.\u00a0This work is entrusted to another<\/b>\u00a0Legislature Committee<\/b>,\u00a0specially constituted for the purpose<\/b>\u2014the Estimates Committee.\u00a0<\/b><\/p>\n<\/div>\n

\u0d28\u0d3f\u0d2f\u0d2e\u0d38\u0d2d\u0d2f\u0d3f\u0d7d \u0d05\u0d35\u0d24\u0d30\u0d3f\u0d2a\u0d4d\u0d2a\u0d3f\u0d1a\u0d4d\u0d1a \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d33\u0d41\u0d1f\u0d46 \u0d35\u0d3f\u0d36\u0d26\u0d2e\u0d3e\u0d2f \u0d2a\u0d30\u0d3f\u0d36\u0d4b\u0d27\u0d28\u0d2f\u0d41\u0d02 \u0d05\u0d24\u0d3f\u0d7d \u0d09\u0d7e\u0d15\u0d4d\u0d15\u0d4a\u0d33\u0d4d\u0d33\u0d41\u0d28\u0d4d\u0d28 \u0d2a\u0d26\u0d4d\u0d27\u0d24\u0d3f\u0d15\u0d33\u0d41\u0d02 \u0d2a\u0d30\u0d3f\u0d2a\u0d3e\u0d1f\u0d3f\u0d15\u0d33\u0d41\u0d02 \u0d0e\u0d19\u0d4d\u0d19\u0d28\u0d46 \u0d15\u0d3e\u0d30\u0d4d\u0d2f\u0d15\u0d4d\u0d37\u0d2e\u0d2e\u0d3e\u0d2f\u0d41\u0d02 \u0d38\u0d3e\u0d2e\u0d4d\u0d2a\u0d24\u0d4d\u0d24\u0d3f\u0d15\u0d2e\u0d3e\u0d2f\u0d41\u0d02 \u0d28\u0d1f\u0d2a\u0d4d\u0d2a\u0d3f\u0d32\u0d3e\u0d15\u0d4d\u0d15\u0d3e\u0d7b \u0d15\u0d34\u0d3f\u0d2f\u0d41\u0d2e\u0d46\u0d28\u0d4d\u0d28\u0d4d \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d3f\u0d28\u0d4d\u0d31\u0d46 \u0d05\u0d35\u0d32\u0d4b\u0d15\u0d28\u0d24\u0d4d\u0d24\u0d3f\u0d7d \u0d09\u0d7e\u0d2a\u0d4d\u0d2a\u0d46\u0d1f\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d08 \u0d2a\u0d4d\u0d30\u0d35\u0d43\u0d24\u0d4d\u0d24\u0d3f \u0d2e\u0d31\u0d4d\u0d31\u0d4a\u0d30\u0d41 \u0d28\u0d3f\u0d2f\u0d2e\u0d38\u0d2d\u0d3e \u0d38\u0d2e\u0d3f\u0d24\u0d3f\u0d2f\u0d46 \u0d0f\u0d7d\u0d2a\u0d4d\u0d2a\u0d3f\u0d1a\u0d4d\u0d1a\u0d3f\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41, \u0d08 \u0d06\u0d35\u0d36\u0d4d\u0d2f\u0d24\u0d4d\u0d24\u0d3f\u0d28\u0d3e\u0d2f\u0d3f \u0d2a\u0d4d\u0d30\u0d24\u0d4d\u0d2f\u0d47\u0d15\u0d02 \u0d30\u0d42\u0d2a\u0d40\u0d15\u0d30\u0d3f\u0d1a\u0d4d\u0d1a \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d4d\u0d38\u0d4d \u0d15\u0d2e\u0d4d\u0d2e\u0d3f\u0d31\u0d4d\u0d31\u0d3f<\/b><\/div>\n
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STRUCTURE OF THE BUDGET AND ACCOUNTS<\/b><\/h2>\n<\/div>\n
\u00a0 7\u00a0 <\/b>\u00a0The structure of the budget and accounts now obtaining is much different form what it was\u00a0<\/b>prior to\u00a01st\u00a0<\/b>April, 1974<\/b>,\u00a0consequent on the reforms introduced as recommended by the Study Team appointed by the Government of India.\u00a0\u0d07\u0d28\u0d4d\u0d24\u0d4d\u0d2f\u0d3e \u0d17\u0d35\u0d7a\u0d2e\u0d46\u0d28\u0d4d\u0d31\u0d4d \u0d28\u0d3f\u0d2f\u0d4b\u0d17\u0d3f\u0d1a\u0d4d\u0d1a \u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d21\u0d3f \u0d1f\u0d40\u0d02 \u0d36\u0d41\u0d2a\u0d3e\u0d7c\u0d36 \u0d1a\u0d46\u0d2f\u0d4d\u0d24 \u0d2a\u0d30\u0d3f\u0d37\u0d4d\u200c\u0d15\u0d3e\u0d30\u0d19\u0d4d\u0d19\u0d33\u0d41\u0d1f\u0d46 \u0d2b\u0d32\u0d2e\u0d3e\u0d2f\u0d3f 1974 \u0d0f\u0d2a\u0d4d\u0d30\u0d3f\u0d7d \u0d12\u0d28\u0d4d\u0d28\u0d3f\u0d28\u0d4d \u0d2e\u0d41\u0d2e\u0d4d\u0d2a\u0d41\u0d23\u0d4d\u0d1f\u0d3e\u0d2f\u0d3f\u0d30\u0d41\u0d28\u0d4d\u0d28 \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d3f\u0d28\u0d4d\u0d31\u0d46\u0d2f\u0d41\u0d02 \u0d05\u0d15\u0d4d\u0d15\u0d57\u0d23\u0d4d\u0d1f\u0d41\u0d15\u0d33\u0d41\u0d1f\u0d46\u0d2f\u0d41\u0d02 \u0d18\u0d1f\u0d28 \u0d35\u0d33\u0d30\u0d46 \u0d35\u0d4d\u0d2f\u0d24\u0d4d\u0d2f\u0d38\u0d4d\u0d24\u0d2e\u0d3e\u0d23\u0d4d.<\/div>\n
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\u00a0 8\u00a0 <\/b>.<\/b>\u00a0Main divisions of account<\/b><\/div>\n<\/div>\n<\/div>\n
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(1) Government accounts are kept in\u00a0\u00a0three\u00a0<\/b>parts<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<\/colgroup>\n\n\n\n\n
Part I<\/td>\nThe Consolidated Fund<\/td>\n<\/tr>\n
Part II<\/td>\nThe Contingency Fund<\/td>\n<\/tr>\n
Part III<\/td>\nThe Public Account.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
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Sinking Fund<\/b><\/div>\n

\u0d15\u0d1f\u0d2e\u0d4b \u0d2c\u0d4b\u0d23\u0d4d\u0d1f\u0d4b \u0d05\u0d1f\u0d2f\u0d4d\u0d15\u0d4d\u0d15\u0d3e\u0d7b \u0d28\u0d40\u0d15\u0d4d\u0d15\u0d3f\u0d35\u0d1a\u0d4d\u0d1a\u0d3f\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28 \u0d2a\u0d23\u0d02 \u0d05\u0d1f\u0d19\u0d4d\u0d19\u0d3f\u0d2f \u0d05\u0d15\u0d4d\u0d15\u0d57\u0d23\u0d4d\u0d1f\u0d3e\u0d23\u0d4d \u0d38\u0d3f\u0d19\u0d4d\u0d15\u0d3f\u0d02\u0d17\u0d4d \u0d2b\u0d23\u0d4d\u0d1f\u0d4d. \u0d38\u0d3f\u0d19\u0d4d\u0d15\u0d3f\u0d02\u0d17\u0d4d \u0d2b\u0d23\u0d4d\u0d1f\u0d41\u0d15\u0d7e \u0d15\u0d3e\u0d32\u0d3e\u0d35\u0d27\u0d3f \u0d2a\u0d42\u0d7c\u0d24\u0d4d\u0d24\u0d3f\u0d2f\u0d3e\u0d15\u0d41\u0d2e\u0d4d\u0d2a\u0d4b\u0d7e \u0d15\u0d1f\u0d02 \u0d35\u0d40\u0d1f\u0d4d\u0d1f\u0d3e\u0d7b \u0d38\u0d39\u0d3e\u0d2f\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d02 \u0d05\u0d32\u0d4d\u0d32\u0d46\u0d19\u0d4d\u0d15\u0d3f\u0d7d \u0d13\u0d2a\u0d4d\u0d2a\u0d7a \u0d2e\u0d3e\u0d7c\u0d15\u0d4d\u0d15\u0d31\u0d4d\u0d31\u0d3f\u0d7d \u0d2c\u0d4b\u0d23\u0d4d\u0d1f\u0d41\u0d15\u0d7e \u0d24\u0d3f\u0d30\u0d3f\u0d15\u0d46 \u0d35\u0d3e\u0d19\u0d4d\u0d19\u0d3e\u0d7b \u0d38\u0d39\u0d3e\u0d2f\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d02.<\/p>\n<\/div>\n

(2)<\/b>\u00a0Part I<\/b>\u2014The Consolidated Fund<\/b>\u00a0has\u00a0two\u00a0main\u00a0divisions<\/b>\u2014<\/div>\n
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(1) Revenue and\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<\/blockquote>\n
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(2) Capital, Public debt, loans etc.\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/blockquote>\n<\/div>\n
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(1) Revenue and\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<\/blockquote>\n
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(2) Capital, Public debt, loans etc.\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/blockquote>\n
(3)\u00a0In\u00a0Part II\u00a0of the accounts,\u00a0the transactions connected with the<\/b>\u00a0Contingency Fund,<\/b>\u00a0established by the State Legislature under\u00a0\u00a0Article 267 (2)\u00a0<\/b>\u00a0of the Constitution, are recorded.<\/div>\n
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(4)\u00a0Part III\u00a0of the accounts<\/b>\u2014The Public Account\u2014<\/b>is meant to record transactions relating to\u00a0Debt<\/b>\u00a0(other than those included in Part I<\/i>),\u00a0Deposits, Advances, Remittances, and Suspense.<\/i>\u00a0Under\u00a0‘Debt, Deposits and Advances’<\/b>, transactions in respect of which Government incur a liability to repay the moneys received (Debt and Deposits) or acquire a claim on amounts paid (Advances) are recorded, together with repayments of the former and recoveries of the latter.\u00a0‘Suspense’ and ‘Remittances’\u00a0<\/b>are meant mainly for the temporary accommodation of debits\/credits, the final classification of which is not known or which have to be passed on to other accounting circles or agencies, for booking against the final heads of account.<\/div>\n
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\u00a0 9.\u00a0Five-tier\u00a0system\u00a0of classification of transactions\u00a0<\/b><\/p>\n<\/div>\n

\u00a0<\/b><\/div>\n
(1) Within each section\/division mentioned in the preceding paragraph, the transactions of Government are classified according to\u00a0a five-tier system,<\/b>\u00a0aimed at achieving closer liaison=\u0d2c\u0d28\u0d4d\u0d27\u0d02\u00a0with the object of the revenue or expenditure, rather than the department which collects the revenue or incurs the expenditure. Under the system,\u00a0the transactions within each section\/division are\u00a0first<\/b>\u00a0grouped into<\/b>\u00a0‘sectors’<\/b>,\u00a0which constitute\u00a0the first tier<\/b>\u00a0of classification and represent broad groupings of the various functions or services of Government.<\/div>\n
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Thus, the section\u00a0<\/b><\/div>\n
\u00a0\u00a0Receipts Heads (<\/b>Revenue Account)\u00a0has been divided into\u00a0<\/b>three sectors<\/b>\u2014<\/div>\n
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  • A. Tax Revenue,\u00a0<\/b><\/li>\n
  • B. Non-tax Revenue, and\u00a0<\/b><\/li>\n
  • C. Grants-in-aid and Contributions.\u00a0<\/b><\/li>\n<\/ul>\n
    Similarly, in the section<\/div>\n
    \n

    \u00a0\u00a0Expenditure Heads<\/b>\u00a0(Revenue Account)\u00a0\u00a0\u00a0there are\u00a0four\u00a0sectors<\/b><\/p>\n

      \n
    • A. General Services,\u00a0<\/b><\/li>\n
    • B. Social and Community Services,\u00a0<\/b><\/li>\n
    • C. Economic Services, and\u00a0<\/b><\/li>\n
    • D. grant-in\u00acaid and Contributions.\u00a0<\/b><\/li>\n<\/ul>\n<\/div>\n
      Similarly, in the section<\/div>\n
      \n

      \u00a0\u00a0Expenditure Heads<\/b>\u00a0(Revenue Account)\u00a0\u00a0\u00a0there are\u00a0four\u00a0sectors<\/b><\/p>\n

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      • A. General Services,\u00a0<\/b><\/li>\n
      • B. Social and Community Services,\u00a0<\/b><\/li>\n
      • C. Economic Services, and\u00a0<\/b><\/li>\n
      • D. grant-in\u00acaid and Contributions.\u00a0<\/b><\/li>\n<\/ul>\n
        \n
        Part III\u00a0of Government accounts\u2014<\/b><\/div>\n
        \u00a0<\/b><\/div>\n
        The Public Account\u2014\u00a0\u00a0\u00a0six\u00a0sectorS<\/b><\/div>\n<\/div>\n
        \u00a0<\/b><\/div>\n
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        I. Small Savings, Provident Funds, etc.,\u00a0<\/b><\/div>\n<\/div>\n<\/blockquote>\n
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        J. Reserve Funds,\u00a0<\/b><\/div>\n<\/div>\n<\/blockquote>\n
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        K. Deposits and Advances,\u00a0<\/b><\/div>\n<\/div>\n<\/blockquote>\n
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        L. Suspense and Miscellaneous,\u00a0<\/b><\/div>\n<\/div>\n<\/blockquote>\n
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        M. Remittances, and\u00a0<\/b><\/div>\n<\/div>\n<\/blockquote>\n
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        N. Cash Balance.\u00a0<\/b><\/div>\n<\/div>\n<\/blockquote>\n<\/blockquote>\n
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        \n

        Each sector has been assigned a distinguishing prefix\u2014<\/b>a\u00a0CAPITAL LETTER<\/b>\u00a0of the alphabet.<\/p>\n

        Thus, the three sectors in the section<\/p>\n<\/div>\n

        \u00a0\u201cReceipt Heads (Revenue Account)\u201d,<\/b><\/div>\n
        otherwise referred to as the\u00a0‘Revenue Receipt Section’<\/b>,<\/div>\n
        \n

        \u00a0have been assigned the letters\u00a0A to C<\/b>,<\/p>\n

        the four sectors in the section<\/p>\n<\/div>\n

        \n

        \u201cExpenditure Heads (Revenue Account)\u201d,<\/b>\u00a0otherwise referred to as the\u00a0‘Revenue Expenditure Section’<\/b>, the letters\u00a0A to D,<\/b><\/p>\n

        and the sectors comprising the\u00a0remaining sections\/divisions<\/b>\u00a0the letters\u00a0A to N.\u00a0<\/b><\/p>\n<\/div>\n

        (2)<\/b>\u00a0The sectors are sub-divided into major heads of account. In some cases, the sectors are first sub-divided into ‘sub-sectors’, before further divisions into major heads of account. The sub-sectors are distinguished by small letters of the alphabet.<\/div>\n
        <\/div>\n
        \n
        Thus, the\u00a0sectors\u00a0\u201cA. General Services\u201d has\u00a0six\u00a0sub-sectors\u2014<\/b><\/div>\n
        \n
        (a) Organs of State,<\/div>\n
        (b) Fiscal Services,<\/div>\n
        (c) Interest payments and servicing of debt,<\/div>\n
        (d) Administrative Services,<\/div>\n
        (e) Pensions and Miscellaneous General Services, and<\/div>\n
        (f) Defence Services, and<\/div>\n<\/blockquote>\n
        the sector \u201cG.\u00a0Economic Services\u201d\u00a0seven\u2014<\/b>(<\/div>\n
        \n
        (a) General Economic Services,<\/div>\n
        (b) Agriculture and Allied Services,<\/div>\n
        (c ) Industry and Minerals,<\/div>\n
        (d) Water and Power Development.<\/div>\n
        (e) Transport and Communications,<\/div>\n
        \u00a0(f) Railways and<\/div>\n
        (g) Posts and Telegraphs.<\/div>\n<\/blockquote>\n
        \u00a0The different divisions of account and the various sections, sectors, and sub-sectors thereunder are shown in Appendix I.\u00a0<\/b><\/div>\n
        (3) I<\/b>n the accounts,\u00a0the main unit of classification is the\u00a0major head,<\/b>\u00a0which forms the\u00a0second tier\u00a0<\/b>of classification.<\/div>\n
        The major heads falling within the sections \u201cRevenue Receipts\u201d, \u201cRevenue Expenditure\u201d, \u201cCapital Expenditure\u201d, and \u201cPublic Debt, Loans and Advances, etc.\u201d,\u00a0in the Consolidated Fund generally correspond to the\u00a0‘functions’\u00a0<\/b>of Government, and indicate the different services provided by Government,\u00a0like Education, Medical, Housing, etc.<\/div>\n
        \n
        Each major head is allotted a code number, which is a\u00a0\u00a0\u00a0four-digit Arabic number\u00a0\u00a0\u00a0for purposes of identification<\/b>.<\/div>\n<\/div>\n
        \n

        \n<\/i>Thus taking the function ‘Housing’ as an example,\u00a0<\/b>
        \nthe corresponding major heads in the four sections
        \n\u201cRevenue Receipts\u201d,
        \n\u201cRevenue Expenditure\u201d,
        \n\u201cCapital Expenditure\u201d, and
        \n\u201cPublic Debt, Loans and Advances, etc.\u201d,<\/div>\n
        bear the numbers\u00a00083, 2083, 4083 and 6083 respectively, the\u00a0last two digits\u00a0<\/b>of all the four which are the same, viz.,\u00a083<\/b>. it will also be seen that the numbers, when arranged in the ascending order, differ from each other by\u00a02000.<\/div>\n
        <\/div>\n
        \n
        \n
        \n\n\n\n<\/colgroup>\n\n\n\n\n\n\n
        HOUSING<\/td>\n<\/tr>\n
        0083<\/td>\nRevenue Receipts<\/td>\n<\/tr>\n
        2083<\/td>\nRevenue Expenditure<\/td>\n<\/tr>\n
        4083<\/td>\nCapital Expenditure<\/td>\n<\/tr>\n
        6083<\/td>\nPublic Debt, Loans and Advances etc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
        <\/div>\n
        \u00a0<\/b><\/div>\n
        \n

        (4)\u00a0Each major head is divided into\u00a0<\/b>minor heads,<\/b>\u00a0which constitute the\u00a0third tier\u00a0<\/b>of classification in Government accounts. In certain cases,\u00a0the major heads are first divided into\u00a0sub-major heads,\u00a0before further division into minor heads.\u00a0<\/i><\/p>\n

        For example, under the major head\u00a0\u201c2080. Medical\u201d<\/b>, there are\u00a0two sub-major heads<\/b>\u2014<\/p>\n<\/div>\n<\/div>\n

        <\/div>\n
        \n
        \n
        \n
        \n
        A, Allopathy and\u00a0<\/b><\/div>\n<\/div>\n<\/blockquote>\n<\/blockquote>\n
        \n
        \n
        \n
        B. Other Systems of Medicine\u2014<\/b><\/div>\n<\/div>\n<\/blockquote>\n<\/blockquote>\n<\/blockquote>\n

         <\/p>\n

        \n
        each of which is sub\u00acdivided into minor heads.<\/b><\/div>\n
        The minor heads below the major heads falling within the sections<\/div>\n
        \u201cRevenue Receipts\u201d, \u201cRevenue Expenditure\u201d, \u201cCapital Expenditure\u201d, and \u201cPublic Debt Loans and Advances, etc.,\u00a0generally identify the programmes\u00a0<\/b>undertaken by Government\u00a0to achieve the objectives of the function represented by the\u00a0major head.\u00a0<\/b><\/div>\n
        \n

        For example,<\/p>\n<\/div>\n

        \n
        <\/div>\n

        the objectives of Public Health<\/b>\u00a0are achieved through programmes for the prevention and control of diseases, prevention of food adulteration, drugs control, etc. Accordingly, \u201cPrevention and control of diseases\u201d, \u201cPrevention of food adulteration\u201d, and \u201cDrug Control of diseases\u201d, \u201cPrevention of food adulteration\u201d, and \u201cDrug control of diseases\u201d, of the major heads below the functional major head \u201c2082. Public Health, Sanitation and Water Supply\u201d.<\/p>\n<\/div>\n<\/div>\n

        (5) A list of the major and minor heads authorised to be operated in the State’s accounts is given is\u00a0Appendix 2<\/b>\u00a0(published separately<\/i>) . In all account records, the major and minor heads should be arranged in exactly the same order as in this appendix.\u00a0The introduction of any new major head or minor head, and the abolition or change in nomenclature of any existing head will require the approval of the\u00a0Comptroller and Auditor General of India,\u00a0who will obtain the approval of the President, where necessary.\u00a0<\/b><\/div>\n
        (6)\u00a0Each minor head is divided into a number of subordinate heads, generally known as\u00a0sub-heads.\u00a0<\/b>These form the fourth tier of classification\u00a0in Government accounts, and generally reflect the schemes or activities undertaken under a\u00a0programme (represented by the minor head)<\/b>.<\/div>\n
        \n
        For example, the programme for the prevention and control of diseases may consist of schemes for the eradication of Malaria, control of Tuberculosis, eradication of Smallpox, control of Leprosy, and the like. Accordingly, the sub-heads under the minor head \u201cPrevention and control of diseases may\u201d include \u201cNational Malaria Eradication Programme\u201d, \u201cB. C. G. Vaccination\u201d, \u201cSmallpox Eradication\u201d, and \u201cLeprosy Control Schemes\u2014S. E. T. Centers\u201d. In certain cases, especially in the case of non-developmental expenditure of expenditure of an administrative nature, the sub-heads denote the components of a programme, such as \u2018organisations\u2019 or the different \u2018wings of administration\u2019. The State Government and the Accountant General are free to determine the sub-heads below a minor head, so as to meet local or special requirements, bearing in mind the following guiding principles:\u2014<\/div>\n
        \u00a0 (i) Homogenous schemes under a programme, especially those involving small outlay, should be grouped into suitable sub-heads.<\/div>\n
        \u00a0 (ii) The sub-heads should not be multiplied unnecessarily.<\/div>\n
        <\/div>\n
        (iii) Wherever the \u201cGeneral Directions\u201d or the foot notes in the List of Major and Minor Heads of Account\u201d Appendix 2) contain direction regarding the opening of specific sub-heads below the minor heads, these should be adopted.<\/div>\n
        \u00a0 (iv) In the case of Central Plan Schemes and Centrally Sponsored Plan Schemes, if the nomenclature of the sub-heads to be adopted has been prescribed by the Ministers of the Central Government, this should be adopted.<\/div>\n
        \u00a0 (v) If it becomes necessary to open new sub-heads in the budget and accounts of a year after the printing of the budget documents, proposals in this regard should be sent by the Administrative Department concerned to the Finance Department, for scrutiny and sanction.<\/div>\n
        (7) The sub-heads are divided into\u00a0detailed heads<\/b>,\u00a0which constitute the\u00a0fifth and<\/b>\u00a0last tier of classification\u00a0<\/b>in Government\u00a0accounts, otherwise known as\u00a0\u2018object classification.\u2019<\/b><\/div>\n
        1Sector2Major Head3Minor Heead4Sub Head5Detailed HeadCODESe\u00a0MaMi\u00a0Sh Dh\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Sector Majorhead Minorhead Sub head Detailed head<\/b><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
        For the purpose of department control, it is necessary to analyse the expenditure on a scheme in terms of inputs such as salaries, grants-in-aid, investments etc. On the expenditure side of the accounts, particularly in respect of heads of account within the Consolidated Fund, the detailed heads are, therefore, meant primarily for itemised control over expenditure, and indicate the nature of expenditure on a scheme, activity, or organisation, in terms of the inputs.\u00a0A list of \u2018standard\u2019 detailed heads, capable of adoption by all Governments and representing the common items of Government expenditure, is given in\u00a0Appendix 3, with notes explaining their scope. Additional detailed heads (other than those included in Appendix 3), found absolutely necessary to distinctly exhibit specific types of expenditure in certain departments, may also be opened, care being taken to check unnecessary proliferation. The Estimating Officers will include the necessary detailed heads in the Departmental Estimates, which will be scrutinised and approved by the Administrative Departments and the Finance Department, at the stage of preparation of the budget. After the budget documents for the year are printed, the finance Department or the Accountant General may authorise the opening of additional detailed heads is sanctioned by the Finance Department, a copy of the order should be endorsed to the Accountant General, for incorporation of the new detailed heads in the acc<\/div>\n
        10. Classification of expenditure<\/b>.\u2014Expenditure which, under the provisions of the Constitutions, is subject to the vote of the Legislature should be shown in the accounts separately from expenditure that is\u00a0\u2018charged\u2019 on the Consolidated Fund of the State, vide Appendix 4<\/b>. Important general orders governing classification of specific classes of expenditure are given in the Kerala Account Code\u2014Volume I<\/div>\n
        \n
        APPENDIX 4<\/b><\/div>\n
        [See Paragraph 10]<\/b><\/div>\n
        List of items of\u00a0expenditure charges on\u00a0the\u00a0<\/b><\/div>\n
        consolidated fund of the State<\/b><\/div>\n
        \u00a0<\/b><\/div>\n
        <\/div>\n
        1. The emoluments and allowances of\u00a0the Governor\u00a0and other expenditure relating to this office.<\/b><\/div>\n
        [Article 202 (3) (a) of the Constitution]<\/div>\n
        <\/div>\n
        2. The salaries and allowances of the\u00a0Speaker and the Deputy Speaker\u00a0of the<\/b><\/div>\n
        Legislative Assembly.<\/b><\/div>\n
        [Article 202 (3) (b) of the Constitution]<\/div>\n
        <\/div>\n
        3.\u00a0Debt charges\u00a0for which the State is liable, including interest, sinking fund charges\u00a0and redemption charges, and other expenditure relating to the raising of loans and the service and redemption of debt.<\/b><\/div>\n
        [Article 202 (3) (c) of the Constitution]<\/div>\n
        <\/div>\n
        4. Expenditure in respect of the salaries and allowances of the\u00a0Judges of the High\u00a0Court.<\/b><\/div>\n
        \u00a0<\/b><\/div>\n
        [Article 202 (3) (d) of the Constitution]<\/div>\n
        <\/div>\n
        5. Any sums required to satisfy<\/b>\u00a0any judgment, decree or award of any court or arbitral tribunal.<\/b><\/div>\n
        <\/div>\n
        [Article 202 (3) (e) of the Constitution]<\/div>\n
        <\/div>\n
        6.\u00a0The administrative expenses of the High Court,\u00a0including all salaries, allowances, and pensions payable to or in respect of the officers and servants of the Court.<\/b><\/div>\n
        [Article 229 (3) of the Constitution]<\/div>\n
        <\/div>\n
        7. The sum specified in Article 290A of the Constitution, to be paid to the\u00a0Travancore Devaswom Fund.<\/b><\/div>\n
        [<\/i>Article 290A of the Constitution]<\/div>\n
        <\/div>\n
        8. The expenses of the\u00a0State Public Service Commission, including any salaries, allowances and pensions payable to or in respect of the members or staff of the Commission.<\/b><\/div>\n
        [Article 322 of the Constitution]<\/div>\n
        <\/div>\n
        9.\u00a0Any other expenditure declared by the Constitution of India or by the Legislature\u00a0of the State\u00a0by law to be so charged.<\/b><\/div>\n
        [Article 202 (3) (f) of the Constitution]<\/div>\n
        <\/div>\n
        \n
        \n
        <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        CHAPTER 1 INTRODUCTORY 1. ‘Budget’\u2014What it means.\u2014The word, ‘budget’ is derived from the French word\u00a0‘bougette’,\u00a0which a small leather bag or wallet, and is reminiscent of the case in which Finance Ministers of the United Kingdom used to carry their financial proposals for presentation to Parliament. The word, in the sense in which it is used […]<\/p>\n","protected":false},"author":2,"featured_media":11136,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[497],"tags":[624],"class_list":["post-2954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-budget-mannual","tag-departmentel-test"],"yoast_head":"\nCHAPTER 1; INTRODUCTORY - Model Test CHAPTER I INTRODUCTORY deploym<\/title>\n<meta name=\"description\" content=\"CHAPTER 1; INTRODUCTORY Model Test Budget Mannual departmentel Test budget mannual chapter one CHAPTER I INTRODUCTORY\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.schoolpathram.in\/model-test\/chapter-i-introductory-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CHAPTER 1; 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