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GOVERNMENT OF SIKKIM
FINANCE REVENUE & EXPENDITURE
DEPARTMENT
GANGTOK
No. 1(2)
89-90/Bud/Fin/17 Dated: 4th
August, 2014
BUDGET CIRCULAR
The Annual Budget of the State Government for the financial year
2015-16 has to be presented to the Legislative Assembly and have it
passed by March 2015. Further the Finance, Revenue and Expenditure
Department has to assess the availability of resource for financing
the Annual Plan 2015-16 and submit to the Government of India before
finalization of the Annual Plan. To achieve these objectives, the
process of formulation of Budget Estimates for 2015-16 will have to
be completed as early as possible. The Heads of the Departments are,
therefore, requested to take immediate steps for formulation of
Budget for 2015-16 as per following guidelines:-
CONSOLIDATED ESTIMATE OF REVENUE RECEIPTS (FORM – I)
The estimates may be arrived based on trend Growth rate which is
estimated at 12% and also on the policy decisions and other relevant
orders. It must include total arrears and outstanding dues to be
recovered during the year under report. The additional yield
anticipated from revisions of rates etc. may be projected in Form-I
as Additional Resource Mobilization. In case any shortfall is
anticipated in the revenue realization in the revised estimate of
2014-15, appropriate explanation may be recorded (e.g. post-budget
decision of the Government, deficiencies in the tax collection
machinery) and the measures taken thereof by the Department. During
the financial year 2013-14 some Departments have not realized revenue
to the extent estimated by them. These Departments have to furnish
detailed explanations for shortfalls and propose measures to bridge
the shortfall of the previous years so as to neutralize the deficit
in the budget estimates of the current year. The Departments must
take urgent steps to increase their revenue in commensuration to
increase in expenditure.
CONSOLIDATED ESTIMATE OF EXPENDITURE (FORM-II)
The consolidated estimates of expenditure under “Salaries”
may be framed for Non–Plan and Plan separately duly certified
by Heads of Departments. While calculating Salaries, pay in the pay
band as on 1.4.2015 in revised scale should be taken with Dearness
Allowance @ 114%. In addition, 15% of total of Column 11 of Appendix
I (a) may be added to the gross amount to cover expenses on account
of Medical expenses, Leave encashment etc. In case of Departments
like Human Resource Development, Police, Health and Rural Management
and Development, Nominal Rolls may be segregated District wise,
Sub-division wise, Institution wise, etc. No provision should be
proposed for posts lying vacant for more than one year. Provision for
vacant posts should be made with circumspection so as to avoid
savings due to non filling up of the posts. A separate CONSOLIDATED
Statement i.e. ONE STATEMENT FOR EACH DEPARTMENT should be prepared
showing total strength in Appendix I. All Departments must submit
statement of existing strength of Muster Roll employees and
Work-Charged establishment, etc separately under Non-Plan and Plan
and as per Appendix III and IV. New appointments (regular/
workcharged/ MR/ adhoc, etc.) (names not included in the earlier
Nominal Rolls) must be clearly specified as ‘New Appointment’
in the remarks column of the Nominal Roll (Appendix Ia, IIIa and
IVa).
The expenditure on encashment of unutilized leave at the credit of
government employees at the time of retirement/death/termination is
classified under the Head “2071-Pension and other Retirement
Benefits 01-Civil 115-Leave Encasement Benefits” under demand
No. 10 and operated by the Pension Section of the Finance Revenue &
Expenditure Department. All Departments must submit a separate
detailed estimate of funds required on this account in Appendix II
and submit the same to the Pr. Director, GPF/Pension, who will
compile these and submit a consolidated statement.
The Works Departments and the Departments operating Stock
Suspense/Civil Deposits and other transactions under Public Accounts
should furnish a separate statement of the estimated receipt and
expenditure under the relevant Major Head showing, i) Opening Balance
ii) the transaction during the year, iii) closing balance, to
enable the Finance, Revenue & Expenditure Department to project
the figures.
The other Non-Plan revenue expenditures may be kept at the current
year’s level duly excluding onetime provision made in the
current year. However, additional requirement may be specifically
indicated in the remarks column.
Some of the Departments may find it necessary to operate new heads of
accounts in the Demands for Grants. Proposals for creation of new
Heads may be submitted in the proforma prescribed, as this requires
approval of the Pr. Accountant General, Sikkim. The following
statements should invariably accompany the Budget proposals: -
Form – I
- Consolidated
Estimate of Revenue Receipts
Form – II
- Consolidated
Estimate of Expenditure (Non–Plan)
Appendix - I
- Consolidated
abstract showing Nominal Roll of regular employees–Expenditure
Head Wise (Non-Plan)
Appendix – II
- Estimate
of Leave Encashment (This Form to be submitted to the Office of
Principal Director, Pension)
Appendix – III
-
Consolidated abstract showing Muster Roll employees-Expenditure Head
Wise
Appendix –IV -
Consolidated abstract showing Nominal Roll of employees other than
regular employees
Appendix – V
- Details
of Motor Vehicles
Appendix – VI
- Stock
Suspense/Civil Deposits and Other Transactions Under Public Accounts
Abstracts of the details of Appendixes I, III and IV expenditure
head wise and strength are also needed to be submitted. Separate
forms have been enclosed for each of these forms and appended as
Appendix I (a) & I (b), Appendix III (a) & III (b) and
Appendix IV (a) & IV (b) respectively.
The Budget forecast MUST be presented in the formats prescribed in
duplicate (two copies ) and in BOOK form in the standard A4 size
paper as per above guidelines latest by 5th September 2014 along with
soft copy in MS Excel format through the concerned Heads of the
Departments. The soft copy of all the statements can also be sent by
e-mail to budgetfred@gmail.com.
The schedule of discussions shall be notified in due course.
Departments are requested to issue similar guidelines to the
Autonomous Bodies/Organizations/Offices under their administrative
control to submit the proposals through them and the same to be
included in their budget proposals.
The Budget Circular along with the forms can be downloaded from
the State Government website http://www.sikkimfred.gov.in
Sd/-
(S. D. Pradhan)
Principal Director (Budget)
Copy to :
1.
All the Secretaries/ Heads of Departments.
2.
The Registrar General, High Court of Sikkim, Gangtok.
3.
The Member Secretary, State Legal Service Authority.
4.
The Secretary, Public Service Commission.
5.
The Director, Treasury, Pay & Accounts Office, Gangtok.
6.
The District & Session Judges East/ North & south/ West.
7.
The Director, Internal Audit.
8.
The District Collectors, East/ West/ North & South.
9.
The Director (Accounts), Finance Rev. & Expenditure Deptt.
10.
All Drawing & Disbursing Officers.
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