{"id":2965,"date":"2025-01-20T12:55:19","date_gmt":"2025-01-20T12:55:19","guid":{"rendered":"https:\/\/departmentaltests.com\/?p=2965"},"modified":"2025-07-21T14:20:16","modified_gmt":"2025-07-21T14:20:16","slug":"chapter-v-preparation-of-the-budget-iii","status":"publish","type":"post","link":"https:\/\/www.schoolpathram.in\/model-test\/chapter-v-preparation-of-the-budget-iii\/","title":{"rendered":"CHAPTER V; PREPARATION OF THE BUDGET\u2014III"},"content":{"rendered":"

CHAPTER V<\/h2>\n

PREPARATION OF THE BUDGET\u2014III<\/h1>\n

SCRUTINY OF DEPARTMENTAL ESTIMATES BY THE ADMINISTRATIVE DEPARTMENT<\/h4>\n
    \n
  1. 47<\/strong>. On receipt of Part I of the departmental estimates from the estimating officers, the Administrative Department of the Secretariat will scrutinize the revised estimates for the current year and the budget estimates for the next year, and purpose such alterations as it may consider necessary in view of circumstances which it may be aware of or sanctions accorded after the estimates were framed by the estimating officers or which they may have failed to take into account. The Administrative Department should forwarded to the Finance Department its comments on the estimateswithin ten days of receipt of the estimates.<\/strong>The estimates themselves need not, however, be sent to the Finance Department. These may be retained by the Administrative Department, along with office copies of notes, for future reference.<\/li>\n<\/ol>\n

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    SCRUTINY OF DEPARTMENTAL ESTIMATES\u00a0BY THE FINANCE DEPARTMENT<\/h4>\n
    48<\/b>.\u00a0(1)\u00a0The Finance Department will get from the\u00a0Accountant General<\/b>\u00a0the actuals of the previous financial year and the first five months of the current year. It will examine the estimates in the light of these figures and also the remarks of the estimating officers and the Administrative Department, with due regard to all relevant factors, and, make such modifications in the figures as are, in its opinion, justified.<\/div>\n
    (2) If, after a preliminary scrutiny of the non-Plan estimates, it is felt that a discussion with the Heads of Departments and the Administrative Departments of the Secretariat would be necessary to finalise the estimates, the Finance Department will arrange such a discussion, so that the financial requirements of the departments could be viewed against a broader perspective. These discussions will also provide an opportunity to consider absolutely essential items if new expenditure.<\/div>\n
    \n
    (3) The orders passed by the Finance Department on the estimates will be communicated to the Administrative Department, which may, in turn, communicate them to the Head of the Department concerned.<\/div>\n

    SUBSEQUENT MODIFICATION OF ESTIMATES<\/h4>\n
    49.<\/b>\u00a0(1) After orders have been passed by the Finance Department on the Part I estimates may be proposed subsequently by the Heads of Departments and the Administrative Departments if the Secretariat, based on any further information that may become available, having a bearing on the estimates already proposed, sanctions accorded later by Government, or a statement of expenditure laid before the Legislature under Article 205(1) of the Constitution. All such proposals should, however, reach the Finance Department before the end of December.<\/div>\n
    <\/div>\n
    \u00a0 (2) The Board of Revenue will send to Government in the Finance Department and the Revenue Department, towards the end of January, a report on the modifications to be made in the estimates of receipts relating to State Excise, based on the results of auction of the various items. A similar report will be submitted by the Board early in February, on changes necessary in the estimates of receipts in respect of Agricultural Income Tax and Sales Tax, based on the amounts actually collected upto the end of January.<\/div>\n<\/div>\n
    \n

    (3) The Finance Department will review the Part I estimates in respect of all heads of account, with reference to the actuals for the first eight months of the current year, furnished major head-wise by the Accountant General by the 31st of December, and the corresponding actuals of the preceding year. It will again review the estimates in respect of the principal heads of revenue, in the light of the first 9 month\u2019s actuals. If possible, it will incorporate in the estimates, at this stage, any proposed change found necessary.<\/p>\n

    FIXATION OF PART I ESTIMATES AND\u00a0SELECTION OF PART II SCHEMES<\/h4>\n
      \n
    1. About the end of January, Government will pass final orders on the Part I estimates, and will decide, keeping in view the availability of funds, which of the Part II schemes should be provided for in the budget estimates for the ensuing year.<\/li>\n<\/ol>\n

      Note:\u2014Although provision for new schemes may be included in the Demands for Grants, no officers may take any action in respect of any such scheme which will have the effect of committing Government to incur expenditure, until the Appropriation Act is published in the Government Gazette and the scheme is formally sanctioned by Government. The Administrative Departments should, at the same time ensure that formal sanction for the implementation of schemes included in the budget is issued as expeditiously as possible, and that there is no hold up on this account.<\/p>\n

      PREPARATION OF THE BUDGET DOCUMENTS<\/h4>\n
        \n
      1. (1)The Finance Department will then correct the estimates with reference to the Government\u2019s final orders, and incorporate therein the provision to be made for Part II schemes.\u00a0The budget documents will then be prepared. These include\u2014<\/li>\n<\/ol>\n

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        (i) Annual Financial Statement (Budget).\u00a0<\/strong>
        \n<\/strong>(ii) Detailed Budget Estimates of Revenue.\u00a0<\/strong>
        \n<\/strong>(iii) Demands for Grants and Detailed Budget Estimates.\u00a0<\/strong>
        \n<\/strong>(iv) Explanatory Memorandum on the Budget.\u00a0<\/strong>
        \n<\/strong>(v) Appendix I (Details of Staff).\u00a0<\/strong>
        \n<\/strong>(vi) Appendix II (Details of Works).\u00a0<\/strong>
        \n<\/strong>(vii) Detailed Estimates of Receipts and Disbursements under Debt Heads.\u00a0<\/strong>
        \n<\/strong>(viii) Five Year Plan\u2014Programme for the year.\u00a0<\/strong>
        \n<\/strong>(ix) Performance Budgets.\u00a0<\/strong>
        \n<\/strong>(x) Evaluation Reports.\u00a0<\/strong><\/p>\n

        (2)\u00a0The\u00a0\u2018Explanatory Memorandum on the Budget\u2019\u00a0will indicate the nature of the various items of receipt and expenditure included under each head, and explain substantial variations between the budget estimates and the revised estimates of the current year and the budget estimates of the current and coming years.<\/p>\n

        ‘\u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d3f\u0d28\u0d46\u0d15\u0d4d\u0d15\u0d41\u0d31\u0d3f\u0d1a\u0d4d\u0d1a\u0d41\u0d33\u0d4d\u0d33 \u0d35\u0d3f\u0d36\u0d26\u0d40\u0d15\u0d30\u0d23 \u0d2e\u0d46\u0d2e\u0d4d\u0d2e\u0d4b\u0d31\u0d3e\u0d23\u0d4d\u0d1f\u0d02’ \u0d13\u0d30\u0d4b \u0d24\u0d32\u0d15\u0d4d\u0d15\u0d46\u0d1f\u0d4d\u0d1f\u0d3f\u0d28\u0d41 \u0d15\u0d40\u0d34\u0d3f\u0d32\u0d41\u0d33\u0d4d\u0d33 \u0d35\u0d3f\u0d35\u0d3f\u0d27 \u0d30\u0d38\u0d40\u0d24\u0d41\u0d15\u0d33\u0d41\u0d1f\u0d46\u0d2f\u0d41\u0d02 \u0d1a\u0d46\u0d32\u0d35\u0d41\u0d15\u0d33\u0d41\u0d1f\u0d46\u0d2f\u0d41\u0d02 \u0d38\u0d4d\u0d35\u0d2d\u0d3e\u0d35\u0d02 \u0d38\u0d42\u0d1a\u0d3f\u0d2a\u0d4d\u0d2a\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d02, \u0d15\u0d42\u0d1f\u0d3e\u0d24\u0d46 \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d33\u0d41\u0d02 \u0d28\u0d1f\u0d2a\u0d4d\u0d2a\u0d41\u0d35\u0d7c\u0d37\u0d24\u0d4d\u0d24\u0d46 \u0d2a\u0d41\u0d24\u0d41\u0d15\u0d4d\u0d15\u0d3f\u0d2f \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d33\u0d41\u0d02 \u0d28\u0d3f\u0d32\u0d35\u0d3f\u0d32\u0d41\u0d33\u0d4d\u0d33\u0d24\u0d41\u0d02 \u0d35\u0d30\u0d3e\u0d28\u0d3f\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d41\u0d2e\u0d3e\u0d2f \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d0e\u0d38\u0d4d\u0d31\u0d4d\u0d31\u0d3f\u0d2e\u0d47\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d33\u0d41\u0d02 \u0d24\u0d2e\u0d4d\u0d2e\u0d3f\u0d32\u0d41\u0d33\u0d4d\u0d33 \u0d15\u0d3e\u0d30\u0d4d\u0d2f\u0d2e\u0d3e\u0d2f \u0d35\u0d4d\u0d2f\u0d24\u0d4d\u0d2f\u0d3e\u0d38\u0d19\u0d4d\u0d19\u0d7e \u0d35\u0d3f\u0d36\u0d26\u0d40\u0d15\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d02.\u00a0<\/span><\/p>\n

        The following statements are appended to the memorandum:\u2014<\/b><\/p>\n

        (i) Abstract showing Revenue Receipts in terms of percentages.
        \n(ii) Abstract showing Revenue Expenditure in terms of percentages.
        \n(iii) Statement showing the receipts and disbursements of the State Government for the preceding two years (Actuals) the current year (Revised Estimates), and the ensuing year (Budget Estimates).
        \n(iv) Statement of outstanding guarantees given by the Government.
        \n(v) Particulars of Government properties leased out at subsidised or concessional rates of rent and for which standard rent has not been fixed.
        \n(vi) Particulars of properties or assets proposed to be transferred free of cost or sold at concessional rates to outside bodies\/institutions\/parties.
        \n(vii) List of cases\/schemes where the expenditure is expected to exceed appreciably the amounts originally intimated to the Legislature.
        \n(viii) Statement showing the assets and liabilities of Government.
        \n(ix) Comparative statement of gross expenditure under Plan and Non-Plan by Major Heads.
        \n(x) Abstract showing comparison of the rise or fall in expenditure on establishment on establishment during a period of three years and the percentage of establishment charges to total revenue.<\/p>\n

        (xi) Abstract showing comparison of the rise or fall in expenditure on other charges and expenditure other than salaries, travel expenses, and other charges during a period of three years.<\/p>\n

        Ordinarily, there will be a separate Demand for Grant in respect of each major service, e.g., Medical, Public Works, Housing, Irrigation, Transport, etc. But, in some cases, more than one Demand for Grant may be presented for one service, or, conversely, more than one service may be included in a single Demand for Grant, according to convenience.<\/div>\n
        \n

        \u00a0As a rule, the Demand for Grant for each service will incorporate the budget provisions on revenue account as well as on capital account (including loans and advances) relating to that service.<\/p>\n<\/div>\n

        The Demand for Grant will be for the gross expenditure, without taking into account the recoveries to be accounted as reduction of expenditure. A demand for grant can be made\u00a0only on the recommendation\u00a0of\u00a0the Governor.<\/div>\n
        \u0d35\u0d40\u0d23\u0d4d\u0d1f\u0d46\u0d1f\u0d41\u0d15\u0d4d\u0d15\u0d7d \u0d1a\u0d46\u0d32\u0d35\u0d41\u0d15\u0d7e \u0d15\u0d41\u0d31\u0d2f\u0d4d\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3e\u0d2f\u0d3f \u0d15\u0d23\u0d15\u0d4d\u0d15\u0d3e\u0d15\u0d4d\u0d15\u0d3e\u0d24\u0d46 \u0d2e\u0d4a\u0d24\u0d4d\u0d24\u0d02 \u0d1a\u0d46\u0d32\u0d35\u0d41\u0d15\u0d7e\u0d15\u0d4d\u0d15\u0d3e\u0d23\u0d4d \u0d17\u0d4d\u0d30\u0d3e\u0d28\u0d4d\u0d31\u0d3f\u0d28\u0d41\u0d33\u0d4d\u0d33 \u0d06\u0d35\u0d36\u0d4d\u0d2f\u0d02. \u0d17\u0d35\u0d7c\u0d23\u0d31\u0d41\u0d1f\u0d46 \u0d36\u0d41\u0d2a\u0d3e\u0d7c\u0d36\u0d2f\u0d3f\u0d7d \u0d2e\u0d3e\u0d24\u0d4d\u0d30\u0d2e\u0d47 \u0d17\u0d4d\u0d30\u0d3e\u0d28\u0d4d\u0d31\u0d4d \u0d06\u0d35\u0d36\u0d4d\u0d2f\u0d2a\u0d4d\u0d2a\u0d46\u0d1f\u0d42.<\/div>\n<\/div>\n
        \n

        ESTIMATES IN RESPECT OF UNION\u00a0(AGENCY) SUBJECTS<\/h4>\n
        52.\u00a0(1)<\/b>\u00a0An agency subject<\/b>\u00a0is a subject administrative by the State Government on behalf of the Union Government.<\/div>\n
        <\/div>\n
        (2)<\/b>\u00a0The State Government administers at present\u00a0the following subjects\u00a0as the agent of the Union Government:\u2014\u00a0<\/b><\/div>\n
        \n

        \u0d15\u0d47\u0d28\u0d4d\u0d26\u0d4d\u0d30\u0d38\u0d7c\u0d15\u0d4d\u0d15\u0d3e\u0d30\u0d3f\u0d28\u0d4d\u0d31\u0d46 \u0d0f\u0d1c\u0d28\u0d4d\u0d31\u0d3e\u0d2f\u0d3f \u0d38\u0d02\u0d38\u0d4d\u0d25\u0d3e\u0d28 \u0d38\u0d7c\u0d15\u0d4d\u0d15\u0d3e\u0d7c \u0d28\u0d3f\u0d32\u0d35\u0d3f\u0d7d \u0d07\u0d28\u0d3f\u0d2a\u0d4d\u0d2a\u0d31\u0d2f\u0d41\u0d28\u0d4d\u0d28 \u0d35\u0d3f\u0d37\u0d2f\u0d19\u0d4d\u0d19\u0d7e \u0d28\u0d3f\u0d2f\u0d28\u0d4d\u0d24\u0d4d\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41: –<\/span><\/p>\n

        (i) Registration and surveillance of foreigners.<\/strong>\u00a0\u0d35\u0d3f\u0d26\u0d47\u0d36\u0d3f\u0d15\u0d33\u0d41\u0d1f\u0d46 \u0d30\u0d1c\u0d3f\u0d38\u0d4d\u0d1f\u0d4d\u0d30\u0d47\u0d37\u0d28\u0d41\u0d02 \u0d28\u0d3f\u0d30\u0d40\u0d15\u0d4d\u0d37\u0d23\u0d35\u0d41\u0d02 <\/span><\/p>\n

        \u00a0(ii) Deportation of foreigners.\u00a0<\/strong>\u0d35\u0d3f\u0d26\u0d47\u0d36\u0d3f\u0d15\u0d33\u0d46 \u0d28\u0d3e\u0d1f\u0d41\u0d15\u0d1f\u0d24\u0d4d\u0d24\u0d7d.<\/span><\/p>\n

        (iii) Indo-Pakistan Passport\/Indo-Bangladesh Passport Work.<\/p>\n

        (iv) Payment of Political Pensions from Central Revenues.\u00a0<\/strong><\/p>\n

        (v) Administration of Central Acts, such as Explosives Act, Petroleum Act, Indian Arms Act, Rice milling Industry (Regulation) Act, etc.<\/p>\n

        \u00a0 (3)\u00a0<\/strong>The annual estimates of expenditure in respect of subjects (i) to (iii) are forwarded by the Home Department of the Secretariat to the Union Ministers concerned, in such form and on such dates as may be prescribed by the Union Government from year to year.<\/p>\n

        \u00a0 (4)<\/strong>\u00a0As regards item (iv), the payment of Political Pensions is arranged by debit to Central funds, and the annual contributions made by the Government of India to the State Government for the discharge of this agency function is not based on any estimate of expenditure forwarded by the State Government to the Union Government. At the time of reorganisation of States in November 1956, administration of 95 Malikhana allowances was transferred from the then Government of Madras to the Government of Kerala, on the condition that the Government of India would make an annual payment of Rs. 1,937.15 to the State Government for performing the agency function. This amount was later raised to Rs. 2,000 per annum, with effect from 1961-62.<\/p>\n

        \u00a0 (5) In the case of item (v), beginning from the financial year 1976-77, the receipts realised in the administration of these Central Acts and Regulations are credited directly as receipts in the State Section of the accounts. No receipt\/expenditure on this account will, therefore, appear in the budget and accounts of the Union Government.<\/p>\n

        (6) Other Particulars, like the heads of account, their respective Estimating Officers, etc., regarding Union subjects administered on agency basis by the State are given in Appendix 8.<\/div>\n

        PERFORMANCE BUDGETING<\/h4>\n
        53<\/b>(1)\u00a0Short history.\u2014In January 1968,\u00a0the\u00a0Administrative Reforms Commission\u00a0set up by the Government of India recommended the introduction of\u00a0performance budgeting\u00a0both at the Centre and in the States, in departments, organizations\u00a0which are in direct charge of development programmes. The Government of India accepted the recommendation, and advised the State Governments accordingly.\u00a0<\/b>In Kerala, the first attempt at performance budgeting was made in 1970-71, when the Performance Budget of the\u00a0Public Works Department (Buildings and Roads Branch)\u00a0was prepared. Since then, the State Government has been preparing the Performance Budgets of selected departments each year.<\/div>\n
        <\/div>\n
        \u0d07\u0d28\u0d4d\u0d24\u0d4d\u0d2f\u0d7b \u0d38\u0d7c\u0d15\u0d4d\u0d15\u0d3e\u0d7c \u0d36\u0d41\u0d2a\u0d3e\u0d7c\u0d36 \u0d05\u0d02\u0d17\u0d40\u0d15\u0d30\u0d3f\u0d1a\u0d4d\u0d1a\u0d41, \u0d05\u0d24\u0d28\u0d41\u0d38\u0d30\u0d3f\u0d1a\u0d4d\u0d1a\u0d4d \u0d38\u0d02\u0d38\u0d4d\u0d25\u0d3e\u0d28 \u0d38\u0d7c\u0d15\u0d4d\u0d15\u0d3e\u0d30\u0d41\u0d15\u0d33\u0d46 \u0d09\u0d2a\u0d26\u0d47\u0d36\u0d3f\u0d1a\u0d4d\u0d1a\u0d41. \u0d15\u0d47\u0d30\u0d33\u0d24\u0d4d\u0d24\u0d3f\u0d7d, \u0d2a\u0d4a\u0d24\u0d41\u0d2e\u0d30\u0d3e\u0d2e\u0d24\u0d4d\u0d24\u0d4d \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d3f\u0d28\u0d4d\u0d31\u0d46 (\u0d15\u0d46\u0d1f\u0d4d\u0d1f\u0d3f\u0d1f, \u0d31\u0d4b\u0d21\u0d4d \u0d2c\u0d4d\u0d30\u0d3e\u0d1e\u0d4d\u0d1a\u0d4d) \u0d2a\u0d4d\u0d30\u0d15\u0d1f\u0d28 \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d24\u0d2f\u0d4d\u0d2f\u0d3e\u0d31\u0d3e\u0d15\u0d4d\u0d15\u0d3f\u0d2f 1970-71 \u0d7d \u0d2a\u0d4d\u0d30\u0d15\u0d1f\u0d28 \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d3f\u0d02\u0d17\u0d3f\u0d28\u0d41\u0d33\u0d4d\u0d33 \u0d06\u0d26\u0d4d\u0d2f \u0d36\u0d4d\u0d30\u0d2e\u0d02 \u0d28\u0d1f\u0d28\u0d4d\u0d28\u0d41. \u0d05\u0d24\u0d3f\u0d28\u0d41\u0d36\u0d47\u0d37\u0d02, \u0d13\u0d30\u0d4b \u0d35\u0d7c\u0d37\u0d35\u0d41\u0d02 \u0d24\u0d3f\u0d30\u0d1e\u0d4d\u0d1e\u0d46\u0d1f\u0d41\u0d24\u0d4d\u0d24 \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d41\u0d15\u0d33\u0d41\u0d1f\u0d46 \u0d2a\u0d4d\u0d30\u0d15\u0d1f\u0d28 \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d41\u0d15\u0d7e \u0d38\u0d02\u0d38\u0d4d\u0d25\u0d3e\u0d28 \u0d38\u0d7c\u0d15\u0d4d\u0d15\u0d3e\u0d7c \u0d24\u0d2f\u0d4d\u0d2f\u0d3e\u0d31\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41.<\/div>\n<\/div>\n
        \n

        (2) Significance of performance budgeting<\/strong>.\u2014<\/strong>The present system of budgeting with its emphasis on the financial aspect of Government operations, is not suited to evaluate the performance of the different departments. The budget specifies the maximum amount that may be spent on each service during year, but does not indicate what exactly is sought to be achieved thereby. It lays more emphasis on the cost aspect, without corresponding emphasis on the results excepted. In other words, the budget does not provide an adequate link between the financial outlay and the physical target.<\/p>\n

        Performance budgeting<\/b>\u00a0is essentially a\u00a0technique\u00a0of presenting the operations of Government in both financial and physical terms, thus enabling evaluation of the Performance of each department. The performance Budget defines the work to be done or the service to be rendered, besides estimating the cost at which this proposed to be done. It is not specifies how much is to be spent on a service during a year, but explain, in\u00a0sufficient detail, what the provision is meant to achieve.\u00a0In short, the Performance Budget provides a meaningful classification of the activities of Government, that serves to establish a proper relationship between inputs and outputs.<\/p>\n

        \u0d2a\u0d4d\u0d30\u0d15\u0d1f\u0d28 \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d3f\u0d02\u0d17\u0d4d \u0d05\u0d1f\u0d3f\u0d38\u0d4d\u0d25\u0d3e\u0d28\u0d2a\u0d30\u0d2e\u0d3e\u0d2f\u0d3f \u0d17\u0d35\u0d7a\u0d2e\u0d46\u0d28\u0d4d\u0d31\u0d3f\u0d28\u0d4d\u0d31\u0d46 \u0d2a\u0d4d\u0d30\u0d35\u0d7c\u0d24\u0d4d\u0d24\u0d28\u0d19\u0d4d\u0d19\u0d7e \u0d38\u0d3e\u0d2e\u0d4d\u0d2a\u0d24\u0d4d\u0d24\u0d3f\u0d15\u0d35\u0d41\u0d02 \u0d2d\u0d57\u0d24\u0d3f\u0d15\u0d35\u0d41\u0d2e\u0d3e\u0d2f \u0d30\u0d40\u0d24\u0d3f\u0d2f\u0d3f\u0d7d \u0d05\u0d35\u0d24\u0d30\u0d3f\u0d2a\u0d4d\u0d2a\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d41\u0d33\u0d4d\u0d33 \u0d12\u0d30\u0d41 \u0d38\u0d3e\u0d19\u0d4d\u0d15\u0d47\u0d24\u0d3f\u0d15\u0d24\u0d2f\u0d3e\u0d23\u0d4d, \u0d05\u0d24\u0d3f\u0d28\u0d3e\u0d7d \u0d13\u0d30\u0d4b \u0d35\u0d15\u0d41\u0d2a\u0d4d\u0d2a\u0d3f\u0d28\u0d4d\u0d31\u0d46\u0d2f\u0d41\u0d02 \u0d2a\u0d4d\u0d30\u0d15\u0d1f\u0d28\u0d02 \u0d35\u0d3f\u0d32\u0d2f\u0d3f\u0d30\u0d41\u0d24\u0d4d\u0d24\u0d3e\u0d7b \u0d07\u0d24\u0d4d \u0d38\u0d39\u0d3e\u0d2f\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d07\u0d24\u0d4d \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d3e\u0d7b \u0d09\u0d26\u0d4d\u0d26\u0d47\u0d36\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28 \u0d1a\u0d46\u0d32\u0d35\u0d4d \u0d15\u0d23\u0d15\u0d4d\u0d15\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d4a\u0d2a\u0d4d\u0d2a\u0d02 \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d47\u0d23\u0d4d\u0d1f \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d05\u0d32\u0d4d\u0d32\u0d46\u0d19\u0d4d\u0d15\u0d3f\u0d7d \u0d1a\u0d46\u0d2f\u0d4d\u0d2f\u0d47\u0d23\u0d4d\u0d1f \u0d38\u0d47\u0d35\u0d28\u0d24\u0d4d\u0d24\u0d46 \u0d2a\u0d4d\u0d30\u0d15\u0d1f\u0d28 \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d28\u0d3f\u0d7c\u0d35\u0d1a\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41. \u0d12\u0d30\u0d41 \u0d35\u0d7c\u0d37\u0d24\u0d4d\u0d24\u0d3f\u0d7d \u0d12\u0d30\u0d41 \u0d38\u0d47\u0d35\u0d28\u0d24\u0d4d\u0d24\u0d3f\u0d28\u0d3e\u0d2f\u0d3f \u0d0e\u0d24\u0d4d\u0d30\u0d2e\u0d3e\u0d24\u0d4d\u0d30\u0d02 \u0d1a\u0d46\u0d32\u0d35\u0d34\u0d3f\u0d15\u0d4d\u0d15\u0d23\u0d2e\u0d46\u0d28\u0d4d\u0d28\u0d4d \u0d07\u0d24\u0d4d \u0d35\u0d4d\u0d2f\u0d15\u0d4d\u0d24\u0d2e\u0d3e\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d3f\u0d32\u0d4d\u0d32, \u0d0e\u0d28\u0d4d\u0d28\u0d3e\u0d7d \u0d0e\u0d28\u0d4d\u0d24\u0d3e\u0d23\u0d4d \u0d28\u0d47\u0d1f\u0d3e\u0d7b \u0d09\u0d26\u0d4d\u0d26\u0d47\u0d36\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d46\u0d28\u0d4d\u0d28\u0d4d \u0d2e\u0d24\u0d3f\u0d2f\u0d3e\u0d2f \u0d35\u0d3f\u0d36\u0d26\u0d2e\u0d3e\u0d2f\u0d3f \u0d35\u0d3f\u0d35\u0d30\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d15. \u0d1a\u0d41\u0d30\u0d41\u0d15\u0d4d\u0d15\u0d24\u0d4d\u0d24\u0d3f\u0d7d, \u0d2a\u0d4d\u0d30\u0d15\u0d1f\u0d28 \u0d2c\u0d1c\u0d31\u0d4d\u0d31\u0d4d \u0d17\u0d35\u0d7a\u0d2e\u0d46\u0d28\u0d4d\u0d31\u0d3f\u0d28\u0d4d\u0d31\u0d46 \u0d2a\u0d4d\u0d30\u0d35\u0d7c\u0d24\u0d4d\u0d24\u0d28\u0d19\u0d4d\u0d19\u0d33\u0d41\u0d1f\u0d46 \u0d05\u0d7c\u0d24\u0d4d\u0d25\u0d35\u0d24\u0d4d\u0d24\u0d3e\u0d2f \u0d35\u0d7c\u0d17\u0d4d\u0d17\u0d40\u0d15\u0d30\u0d23\u0d02 \u0d28\u0d7d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41, \u0d07\u0d24\u0d4d \u0d07\u0d7b\u0d2a\u0d41\u0d1f\u0d4d\u0d1f\u0d41\u0d15\u0d33\u0d41\u0d02 \u0d14\u0d1f\u0d4d\u0d1f\u0d4d\u0d2a\u0d41\u0d1f\u0d4d\u0d1f\u0d41\u0d15\u0d33\u0d41\u0d02 \u0d24\u0d2e\u0d4d\u0d2e\u0d3f\u0d7d \u0d36\u0d30\u0d3f\u0d2f\u0d3e\u0d2f \u0d2c\u0d28\u0d4d\u0d27\u0d02 \u0d38\u0d4d\u0d25\u0d3e\u0d2a\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d24\u0d3f\u0d28\u0d4d \u0d38\u0d39\u0d3e\u0d2f\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d28\u0d4d\u0d28\u0d41.<\/span><\/p>\n<\/div>\n<\/div>\n

        \n
        (3) Structure of the Performance Budget.<\/i><\/b>\u2014The Performance Budget has\u00a0three parts.<\/b>\u00a0Part I Introductory in nature, and is meant to convey briefly the aim and objectives of the department\/Organisation, its range of work, broad organisational structure, and the assignment of responsibilities.\u00a0Part II of the budget presents the requirements in financial terms, and is called the Financial Requirements Table.\u00a0It has three sections<\/b>.<\/div>\n
        \n
        \u00a0Section (i)\u2014Programme and Activity Classification, as the name indicates, classifies the work of the department into meaningful categories, such as programmes and activities and specifies the financial requirements there against. Section (ii)\u2014Object-wise Classification\u2014shows the distribution of the same amount among the different objects of expenditure, such as Establishment, Travelling Allowance, Materials and Equipments, Loans, Grants, Works Outlay, etc. Section (iii)\u2014Sources of Financing\u2014gives the different heads of account under which the funds required have been provided in the ordinary budget. The three sections of the table view the same set of operations from three different angles, viz., the activities, the items of expenditure, and the source of funds, and, as such, the totals of the three sections should be the same. It will be seen that most of the information included in Part II is available in the ordinary budget also and all that has been done is to rearrange it in a manner that would suit the purposes of performance budgeting.\u00a0Part III of the budget is concerned with the \u201cExplanation of Financial Requirements\u201d.\u00a0<\/b><\/div>\n
        \n
        The budgeted funds are needed to finance certain activities, schemes and other forms of action, and this part is meant to explain the programme of action, with as much of physical data as is possible and relevant. The nature of the activity, the work done during the budget year will inter alia, be mentioned here. The idea is to indicate the results expected in a manner susceptible of measurement, so that the actual achievement could later be compared with that anticipated.<\/div>\n
        <\/div>\n
        \u00a0 (4) Evaluation.\u2014Performance budgeting will have no meaning without proper evaluation of the physical achievements of each department. The objectives of evaluation include assessment of the progress and impact, finding out the areas of success and failure\u00a0in implementation, analysing the reasons for the success or failure, and deriving lessons for improvement and implementation. Attention is focused mainly on how far the objectives of the schemes have been achieved, and on how far the Department has been able to execute the works within the estimated cost and stipulated time. Based on such evaluation studies,\u00a0Evaluation Reports on the performance of the selected departments are prepared, and presented to\u00a0the Legislature.\u00a0<\/b><\/div>\n
        <\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        CHAPTER V PREPARATION OF THE BUDGET\u2014III SCRUTINY OF DEPARTMENTAL ESTIMATES BY THE ADMINISTRATIVE DEPARTMENT 47. On receipt of Part I of the departmental estimates from the estimating officers, the Administrative Department of the Secretariat will scrutinize the revised estimates for the current year and the budget estimates for the next year, and purpose such alterations […]<\/p>\n","protected":false},"author":2,"featured_media":11150,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[497],"tags":[624],"class_list":["post-2965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-budget-mannual","tag-departmentel-test"],"yoast_head":"\nCHAPTER V; PREPARATION OF THE BUDGET\u2014III - Model Test deployment test<\/title>\n<meta name=\"description\" content=\"CHAPTER V; PREPARATION OF THE BUDGET\u2014III Model Test Budget Mannual CHAPTER V; PREPARATION OF THE BUDGET\u2014III budget mannual chapter 5\" \/>\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-v-preparation-of-the-budget-iii\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CHAPTER V; 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