Key to the Budget Documents, 2010-2011...Key to the Budget Documents, 2010-2011 BUDGET STATEMENT...

Budget Publication No. 10 1

Key to the Budget Documents, 2010-2011

BUDGET STATEMENT

Under article 202 of the Constitution, a statement of estimated receipts and expenditure of theGovernment has to be laid before the Legislature of the State in respect of every financial year which runsfrom 1st April to 31st March. This statement titled ‘Annual Financial Statement’ is the main document. TheAnnual Financial Statement shows the receipts and payments of Government under the three parts in whichGovernment accounts are kept: (i) Consolidated Fund, (ii) Contingency Fund and (iii) Public Account.

2. All revenues received by Government, loans raised by it, and also receipts from recoveries of loansgranted by it form the Consolidated Fund. All expenditure of Government is incurred from the ConsolidatedFund and no amount can be withdrawn from the Fund without authorisation from the Legislature.

3. Occasions may arise when Government may have to meet urgent unforeseen expenditure pendingauthorisation from the Legislature. The Contingency Fund is an imprest placed at the disposal of the Governorto incur such expenditure. The approval of the Legislature for such expenditure and for withdrawal of an equivalentamount from the Consolidated Fund is subsequently obtained and the amount spent from Contingency Fund isrecouped to the Fund. The corpus of the Fund authorised by the Legislature, at present, is Rs. 20 crores.

4. Besides the normal receipts and expenditure of Government which relate to the Consolidated Fund,certain other transactions enter Government accounts, in respect of which Government acts more as a banker,for example, transactions relating to provident funds, deposits and advances, etc. The moneys thus received arekept in the Public Account and the connected disbursements are also made therefrom. Generally speaking,Public Account Funds do not belong to Government and have to be paid back some time or the other to thepersons and authorities who deposited them. Legislative authorisation for payments from the Public Accountsis, therefore, not required. In a few cases, a part of the revenue of Government is set apart in separate funds forexpenditure on specific objects like agricultural development, construction of roads and bridges, etc. Theseamounts are withdrawn from the Consolidated Fund with the approval of Legislature and kept in the PublicAccount for expenditure on the specific objects. The actual expenditure on the specific objects is, however,again submitted for vote of Legislature even though the moneys have already been earmarked by Legislature fortransfer to the funds.

5. Under the Constitution, certain items of expenditure like emoluments of the Governor, salaries andallowances of the Speaker and the Deputy Speaker of the Legislative Assembly, salaries and allowances of theJudges of the High Court, interest on and repayment of loans raised by Government and payments made tosatisfy decrees of Courts, etc., are charged on the Consolidated Fund. The Budget Statement shows theexpenditure charged on the Consolidated Fund separately.

6. Under the Constitution, Budget has to distinguish expenditure on revenue account from other expenditure.Government Budget, therefore, comprises (i) Revenue Budget and (ii) Capital Budget.

7. Revenue Budget consists of the revenue receipts of Government (tax revenues and other revenues)and the expenditure is met from these revenues. Tax revenues comprise proceeds of taxes and other dutieslevied by the State and the share of Central taxes and duties assigned to the State. Other receipts of Governmentmainly consist of interest receipts from Employees’ State Insurance Scheme, forestry schemes, dairydevelopment schemes, irrigation schemes and other receipts for services rendered by Government. Revenueexpenditure is for the normal running of Government Departments and various services, interest charges ondebts incurred by Government, etc. Broadly speaking, expenditure which does not result in creation of assetsis treated as revenue expenditure. All grants given to autonomous bodies and other parties are also treated asrevenue expenditure.

2 Budget Publication No. 10

8. Capital Budget consists of capital receipts and payments. The main items of capital receipts are loansraised by Government from public which are called Market Loans, borrowings by Government from ReserveBank and other financial institutions, loans received from Central Government and recoveries of loans grantedby State Government to other parties. Capital payments consist of capital expenditure on acquisition of assetslike land, buildings, machinery, equipment, as also investments in shares etc., repayment of loans advanced bythe Central Government to the State Government and also repayment to other bodies and loans and advancesgranted by State Government to Government Companies, Corporations and other parties. Capital Budget alsoincorporates transactions in the Contingency Fund and Public Account.

9. The document “Budget at a Glance” (Budget Publication No. 9) shows, in brief, the revenue receipts& disbursements and capital receipts & disbursements along with broad details of tax revenues, other revenuesand revenue expenditure. This document also exhibits broad break-up of expenditure –– Plan and Non-Plan andSectoral allocation of Plan Outlays. It also gives sector-wise outlay of State Plan expenditure.

10. The publication “Statement of Gross and Net Expenditure under Non-Plan and Plan” (BudgetPublication No. 8) shows the break-up of Budget Estimates into the constituent Sectoral Group heads as mentionedin the Foreword.

11. A detailed explanation of the estimates included in the Budget in respect of receipts under ConsolidatedFund as well as Receipts and Disbursements under Contingency Fund and Public Account is given in theExplanatory Memorandum on the Budget of the State Government incorporated in the Detailed Demands forGrants wherever necessary. There is also a publication showing the guarantees given by the State Government,and outstanding as on 31st March, 2010.

Money Bills

12. The proposals of Government for levy of new taxes, modification of the existing tax structure orcontinuance of the existing tax structure beyond the period approved by the Legislature are submitted to theLegislature through the Money Bills.

13. To facilitate understanding of the taxation proposals made in the Money Bill, the provisions of the Billare explained in the Explanatory Note and in the Statement of Objects and Reasons accompanying the Bills.

Demands for Grants

14. The estimates of expenditure from the Consolidated Fund included in the Budget Statement are requiredto be voted by the Legislative Assembly and submitted in the form of Demands for Grants in pursuance ofarticle 203 of the Constitution. Where a Department is in charge of a number of distinct services, a separateDemand for each of the major services is presented. Each Demand normally includes the total provisionsrequired for a service, that is, provisions on account of revenue expenditure, capital expenditure and also loansand advances relating to that service. Where the provision for a service is entirely for expenditure charged onthe Consolidated Fund, for example, repayment of loans and advances from the Central Government,emoluments of Governor and expenditure relating to the Public Service Commission, etc., a separateAppropriation as distinct from a demand is presented for that expenditure and it is not required to be voted byLegislature. Where, however, expenditure on a service includes both “voted” and “charged” items ofexpenditure, the latter are also included in the Demand presented for that service but the “voted” and “charged”provisions are shown separately in that Demand. The total “voted” and “charged” provisions included in thevarious Demands and Appropriations are incorporated in the Annual Financial Statement.

15. Under the present accounting and budgetary procedures, certain classes of receipts, like paymentsmade by one Department to another and receipts of capital projects or schemes are taken in reduction of the


expenditure of the Receiving Department. The estimates of expenditure included in the Budget Statement arefor the net expenditure as will be reflected in the accounts, that is, after taking into account the recoveries. Theestimates of expenditure included in the Demands for Grants are, however, for the gross amounts.

16. The Demands for Grants are presented to the Legislative Assembly along with the Budget Statement.Each Demand gives the totals of “voted” and “charged” expenditure as also the “revenue” and “capital”expenditure including loans and advances included in the Demand separately and also the grand total of theamount of expenditure for which the Demand is presented. This is followed by the estimates of expenditureunder different heads. The break-up of the expenditure on each programme/organisation between “Plan” and“Non-Plan” is also given. The aggregate amounts of recoveries taken in reduction of expenditure under “Plan”/“Non-Plan” are also shown.

17. Physical and financial aspects of major programmes pertaining to different Departments are indicatedand discussed when the Demands for Grants concerning such Departments are moved.

Accounting Classification

18. The estimates of receipts and disbursements in the Budget Statement and of expenditure in the Demandsfor Grants are shown according to the accounting classification prescribed under article 150 of the Constitution.This classification is intended to enable the State Legislature and the public to make a meaningful examinationof the allocation of resources and the purposes of Government expenditure. The accounting classification hasbeen revised from 1st April, 1987, to bring about correspondence with plan heads of development. A 17/19-digit code for the expenditure heads has been adopted in consultation with the Principal Accountant General tofacilitate accounting and computerized treasury operations. A 14-digit code has been similarly adopted fortransactions relating to receipts and disbursements in the Public Account Section of the State Budget. In addition,another 14-digit coding system has been incorporated for all receipt heads. The concept of receipt detailed headand detailed head for Public Account has been adopted in consultation with the Principal Accountant General.

19. Administrative Departments/Branches of big Department have been codified and a code name hasbeen assigned. A code name has been indicated against each scheme (Non-Plan/Plan etc.) in third bracket foreasy identification of the Administrative Department/Branch to which the scheme relates. For example, AnimalResources Development Department has been given code name AD. The list of codes has been shown inAppendix B.

20. In respect of earmarked schemes also, code numbers and abbreviations have been used. For example,Externally Aided Project has been assigned code as 01 and abbreviated name EAP. Those Plan schemes whichare earmarked have been suffixed with the earmarked abbreviation to enable the Departments to identify theseschemes. A list of these codes and abbreviations is provided in Appendix C.

Resources Transferred to Local Bodies, viz., Municipalities,Zilla Parishads, Panchayat Samitis and Gram Panchayats

21. The grants and loans disbursed by various Departments are provided for in the Demands of respectiveDepartments.

Annual Plan

22. Plan expenditure forms a sizeable proportion of the expenditure of the State Government out of theConsolidated Fund of the State. The Demands for Grants of various Departments show the Plan and Non-Planexpenditure under each head separately and indicate the Budget provisions for the Plan programmes andschemes.


Departmental Commercial Undertakings

23. The book showing financial results of important schemes of Government involving transactions ofa Commercial or semi-Commercial nature prepared on the basis of Actuals, Revised Estimates and BudgetEstimates has been circulated separately.

Public Sector Undertakings

24. A part of the Government expenditure is incurred by the State Government through public sectorundertakings. These undertakings are financed by Government either through investment in share capital orthrough loan. The share capital contribution and loans disbursed by various Departments are provided for in theDemands of respective Departments. The reports of the Comptroller and Auditor-General of India on theworking of various public sector undertakings are also laid before the Legislature.

Grants and Loans to Non-Government Bodies

25. The grants-in-aid paid to non-Government schools, colleges, various charitable organisations andloans disbursed to private companies, etc., are included in the Demand for Grants of the Department concerned.

Appropriation Bills

26. After the Demands for Grants are voted by the Legislative Assembly, Legislature’s approval of thewithdrawal from the Consolidated Fund of the amounts so voted and of the amount required to meet theexpenditure charged on the Consolidated Fund is sought through the Appropriation Bill. Under article 204(3) ofthe Constitution, no amount can be withdrawn from the Consolidated Fund without the enactment of such alaw by the Legislature.

27. To enable Government to carry on its normal activities from 1st April till the Appropriation Bill in respectof expenditure for the whole year is enacted, a Vote on Account is obtained from Legislature through anAppropriation (Vote on Account) Bill.


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DEMAND / DESCRIPTION OF DEPARTMENT CODE

SERIAL NO1 Legislative Assembly Secretariat L A

2 (SL) Governor’s Secretariat G S3 Council of Ministers C L4 Agricultural Marketing A M5 Agriculture A G6 Animal Resources Development A D7 Backward Classes Welfare S C8 Cooperation C O9 Commerce & Industries C I10 Consumer Affairs C A11 Micro & Small Scale Enterprises and Textiles C S12 Development & Planning D P13 Higher Education E H14 Mass Education Extension and Library Services E M15 School Education E S16 Environment E N17 Excise E X18 Finance

a ) Finance (Audit) F Ab ) Finance (Institutional Finance) I Fc ) Finance (Revenue) F T

19 Fire & Emergency Services F E20 Fisheries F I21 Food & Supplies F S22 Food Processing Industries & Horticulture F P23 Forests F R24 Health & Family Welfare H F25 Public Works

a ) Public Works P Wb ) Public Works (Roads) P R

26 Hill Affairs HA27 Home

a ) Home ( C & E) C Eb ) Home ( Commonwealth Relations) C Rc ) Home ( Defence) D Fd ) Home ( Foreigners & NRI) P Te ) Home ( Police) H P f ) Home ( Political) P Lg ) Home ( Press) P S h) Home ( Special) S L

LIST OF DEPARTMENTS

APPENDIX- B


DEMAND / DESCRIPTION OF DEPARTMENT CODE

SERIAL NO

29 Industrial Reconstruction I R

28 Housing H O

30 Information & Cultural Affairs I C

31 Information Technology I T

32 Irrigation & Waterways I W

33 Jails J L

34 Judicial J D

35 Labour L B

36 Land & Land Reforms L R

37 Law L W

38 Minoritiy Affairs and Madrash Education M D

39 Municipal Affairs M A

40 Panchayats & Rural Development P N

41 Parliamentary Affairs P A

42 Personnel & Administrative Reforms H R

43 Power and Non Conventional Energy Sources P O

44 Public Enterprises P U

45 Public Health Engineering P H

46 Refugee Relief & Rehabilitation R E

47 Diaster Management R L

48 Science and Technology S T

49 Sports & Youth Servicesa ) Sports S Pb ) Youth Services Y S

50 Sunderban Affairs S A

51 Technical Education & Training E T

52 Tourism T M

53 Transport T R

54 Urban Development U D

55 Water Resources Investigation & Development W I

56 Women & Child Development and Social Welfare S W57 Bio-Technology B T58 Paschimanchal Unnayan Affairs P M59 Self-Help Groups & Self-Employment S H60 Civil Defence C V61 Chief Minister’s Office C H

APPENDIX- B


APPENDIX-C

I. CATEGORYSl. NO. DESCRIPTION CODE

I GENERAL SERVICES G

II SOCIAL SERVICES SIII ECONOMIC SERVICES EIV GRANTS-IN-AID & CONTRIBUTIONS RV PUBLIC DEBT P

VI LOANS AND ADVANCES L

II. EARMARKED

Sl.No. Description Abbreviation Code

I EXTERNALLY AIDED PROJECTS (EAP) 01II RURAL INFRASTRUCTURE DEVELOPMENT FUND (RIDF) 02III HOUSING AND URBAN DEVELOPMENT CORPORATION (HUDCO) 03IV BASIC MINIMUM SERVICES (BMS) 04V NATIONAL SLUM DEVELOPMENT PROGRAMME (NSDP) 05VI GRANTS TO LOCAL BODIES (GLB) 06VII ACCELERATED IRRIGATION BENEFIT PROGRAMME (AIBP) 07VIII BORDER AREA DEVELOPMENT PROGRAMME (BADP) 08IX HILL AREA DEVELOPMENT PROGRAMME (HADP) 09X TRIBAL SUB PLAN (TSP) 10XI ELEVENTH FINANCE COMMISSION (11-FC) 13XII PRIME MINISTER GRAMODAYA YOJANA (PMGY) 14XIII ROADS AND BRIDGES (RB) 15XIV NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION (NCDC) 16XV GENERAL INSURANCE CORPORATION (GIC) 17XVI NATIONAL SOCIAL ASSISTANCE PROGRAMME (NSAP) 19XVII ACCELERATED POWERDEVELOPMENT & REFORMS PROGAMME (APDRP) 20XIVIII ADDITIONAL CENTRAL ASSISTANCE (ACA) 22XIX NUTRITIONAL PROGRAMME FOR ADOLESCENT GIRLS (NPAG) 24XX TWELFTH FINANCE COMMISSION (12-FC) 27XXI NATIONAL E-GOVERNANCE ACTION PLAN (NEGAP) 29XXII JN NATIONAL URBAN RENEWAL MISSION (JNURM) 30XXIII BIDHAYAK ELAKA UNNAYAN PRAKALPA (BEUP) 31XXIV CENTRAL ROAD FUND (CRF) 32XXV BACKWARD REGION GRANT FUND (BRGF) 33

XXVI RASTRIYA KRISHI VIKAS YOJANA (RKVY) 34

XXVIII ARTILE 275(I) UNDER THE CONSTITTUTION (A275I) 35

XXVIII THIRTEENTH FINANCE COMMISSION (13-FC) 36

Standard Code For Category / Earmark / Sector / Plan Type / Heads of Development


III. SECTORSSL DESCRIPTION CODE CATEGORY1 AGRICULTURE AND ALLIED ACTIVITIES AA E, R, P & L2 RURAL DEVELOPMENT RR E, R, P & L3 SPECIAL AREA PROGRAMME SS E, R, P & L4 IRRIGATION AND FLOOD CONTROL II E, R, P & L5 ENERGY PP E, R, P & L6 INDUSTRIES AND MINERALS MM E, R, P & L7 TRANSPORT TT E, R, P & L8 SCIENCE, TECHNOLOGY & ENVIRONMENT EE E, R, P & L9 GENERAL ECONOMIC SERVICES GG E, R, P & L10 EDUCATION, SPORTS, ART AND CULTURE CC S, R, P & L11 HEALTH AND FAMILY WELFARE HH S, R, P & L12 WATER SUPPLY, SANITATION, HOUSING & URBAN DEV. WW S, R, P & L13 INFORMATION AND PUBLICITY UU S, R, P & L14 WELFARE OF SCHEDULED CASTES, SCHEDULED BB S, R, P & L

TRIBES & OTHER BACKWARD CLASSES15 LABOUR AND LABOUR WELFARE LL S, R, P & L16 SOCIAL WELFARE AND NUTRITION NN S, R, P & L17 OTHER SOCIAL SERVICES OO S, R, P & L

18 GENERAL SERVICES XX G, R, P & L

IV. PLAN / NON-PLAN TYPE

SL. DESCRIPTION CODE TYPE*

1 CENTRAL SECTOR (COMMITED) CM N

2 CENTRAL SECTOR (NEW SCHEMES) CN P

3 CENTRAL SECTOR (NEW SCHEMES-COMMITTED) CO N

4 CENTRALLY SPONSORED (COMMITTED) CC N

5 CENTRALLY SPONSORED ( NEW SCHEMES) CS P

6 CENTRALLY SPONSORED ( NEW SCHEMES-COMMITTED) CT N

7 NON-PLAN (DEVELOPMENTAL) ND N

8 NON-PLAN NP N

9 STATE PLAN (NINTH PLAN - COMMITTED) SN N

10 STATE PLAN (ANNUAL PLAN AND ELEVENTH PLAN) SP P

11 STATE PLAN (SUPPLEMENT PLAN) SS P

12 STATE PLAN (TENTH PLAN COMMITTED) ST N

* P-PLAN N-NON-PLAN

APPENDIX-C


V. Heads of Development

SL. NO. DESCRIPTION CODE SECTOR CODE1. Crop Husbandry 1 AA2. Soil and Water Conservation 2 AA3. Animal Husbandry 3 AA4. Dairy Development 4 AA5. Fisheries 5 AA6. Forestry and Wild Life 6 AA7. Plantations 7 AA8. Food, Storage and Warehousing 8 AA9. Agricultural Research and Education 9 AA

10. Agricultural Financial Institution 10 AA11. Co-operation 11 AA12. Other Agricultural Programmes 12 AA13. Special Programmes for Rural Development 13 RR14. Rural Wage Employment 14 RR15. Land Reforms 15 RR16. Other Rural Development Programmes 16 RR17. Hill Areas 17 SS18. Other Backward Areas 18 SS19. Comprehensive Area Development 19 SS20. Border Area Development Programme (BADP) 20 SS21. Major and Medium Irrigation 21 II22. Minor Irrigation 22 II23. Command Area Development 23 II24. Flood Control 24 II25. Power 25 PP26. Non-Conventional Sources of Energy 26 PP27. Village and Small Scale Industries 27 MM28. Industries 28 MM29. Mining 29 MM30. Ports, Lighthouse and Shipping 30 TT31. Civil Aviation 31 TT32. Roads and Bridges 32 TT33. Road Transport 33 TT34. Inland Water Transport 34 TT35. Other Transport Services 35 TT

36. Scientific Research(Including Science & Technology) 36 EE

37. Ecology and Environment 37 EE

APPENDIX-C


SL. NO. DESCRIPTION CODE SECTOR CODE38. Secretariat Economic Services 38 GG

39. Tourism 39 GG

40. Survey and Statistics 40 GG

41. Civil Supplies 41 GG

42. Other General Economic Services—Weights and Measures 42 GG

43. District Planning 43 GG

44. General Education 44 CC

45. Technical Education 45 CC

46. Sports and Youth Welfare 46 CC

47. Art and Culture 47 CC

48. Medical (Excluding ESI) 48 HH

49. Public Health 49 HH

50. Family Welfare 50 HH

51. Water Supply and Sanitation 51 WW

52. Housing (Excluding Police Housing) 52 WW

53. Police Housing 53 WW

54. Urban Development (Excluding State Capital Projects) 54 WW

55. State Capital Projects (KMDA) Schemes 55 WW

56. Information and Publicity 56 UU

57. Welfare of Scheduled Castes, Tribes & Other 57 BB

Backward Classes

58. Labour and Labour Welfare 58 LL

59. Special Employment Scheme (State Programme) 59 LL

60. Social Security and Welfare 60 NN

61. Nutrition 61 NN

62. Social Security and Welfare 62 OO

63. Other Social Services 63 OO

64. Grants towards Marketing Facilities/Marketing 64 OO

65. Jails 65 XX

66. Stationery and Printing 66 XX

67. Public Works 67 XX

68. Other Administrative Services 68 XX

69. Medical 69 HH

70. Other (Other Social Services) 98 OO

71. Others (General Economic Services) 99 GG

APPENDIX-C


APPENDIX-D

I. Standard Detailed Code of Expenditure

Sl. NO. DESCRIPTION OF DETAILED HEAD CODE

1 Salaries 01

2 Wages 02

3 Pension/Gratuities 04

4 Rewards 05

5 Medical Reimbursements 07

6 Travel Expenses 11

7 Medical Reimbursements under WBHS 2008 12

8 Office Expenses 13

9 Rent, Rates and Taxes 14

10 Royalties 15

11 Publications 16

12 Maintenance 19

13 Hospitality / Entertainment Expenses 20

14 Materials and Supplies / Stores and Equipments 21

15 Arms and Ammunition 22

16 P.O.L. ( Police, Ambulance etc.) 24

17 Clothing and Tentage (Police Uniform) 25

18 Advertisement and Publicity Expenses 26

19 Minor Works / Maintenance 27

20 Payment of Professional and Special Services 28

21 Grants-in-Aid -General 31

22 Contributions 32

23 Subsidies 33

24 Scholarships and Stipends 34

25 Grants for creation of Capital Assets 35

26 Secret Service Expenditure 41

27 Suspense 43

28 Interest / Dividend 45

29 Other Charges 50

30 Motor Vehicles 51

Standard Detailed Code For Expenditure / Receipt / Public Account


31 Machinery and Equipment / Tools and Plants 52

32 Major Works / Land and Buildings 53

33 Investments 54

34 Loans and Advances 55

35 Repayment of Loans 56

36 Other Capital Expenditure 60

37 Depreciation 61

38 Reserves 62

39 Inter-Account Transfer 63

40 Write Off / Losses 64

41 Cash Settlement Suspense Account 65

42 P. W. Advance 66

43 Deduct Recoveries 70

44 Purchase 75

45 Workshop Suspense 76

46 Computerization 77

47 Cost of Ration 81

48 Share of Taxes / Duties 82

49 Lump Provision 83

50 Margin Money 84

51 Dietary Charges 85

52 Hospital and Sanitary Charges 86

53 Regeneration 87

54 Escort Charges 88

55 Stock 89

56 Miscellaneous Works 90

57 Renewals and Replacements 91

58 Fuel and Fruit Plantations 97

59 Training 98

60 Employees Provident Fund 99

Sl. NO. DESCRIPTION OF DETAILED HEAD CODE

APPENDIX- D


APPENDIX- D

1 01-Salaries a) Pay 01b) Dearness Allowance 02c) House Rent Allowance 03d) Ad-hoc Bonus 04e) Interim Relief 05f) Constituency Allowance 06

g) Other Allowances 07h) Ex-gratia Grants 08i) Ration Allowance 09j) Overtime Allowance 10k) Compensatory Allowance 11l) Medical Allowance 12

m) Dearness Pay 13n) Grade Pay 14

2 13 - Office Expenses a) Electricity 01b) Telephone 02c) Maintenance /P.O.L. for Office Vehicles 03d) Other Office Expenses 04

3 21-Materials & Supplies a) Diet 01 /Stores & Equipments b) Drug 02

c) Other Hospital Consumables 03d) Others 04

4 28 -Payment of a) Capitaion Fees for Insured 01 Professional & Medical Practioners. Special Services b) Other Charges 02

5 31-Grants-in-Aid -General a) Salary Grants 01b) Other Grants 02

6 33-Subsidies a) To STCs 01b) To WBSEB / Power 02c) To Govt. Companies/Corporations 03d) To Co-operatives 04e) Other Subsidies 05

7 83-Lump Provision a) Revision of Pay Scales 01b) Additional Dearness Allowance 02c) Ad-hoc Bonus 03d) Interim Relief 04e) Arrears of Pay Transferred to GPF 05f) Others 06

Sl. NO. DETAILED HEAD DESCRIPTION OF SUB-DETAILED HEAD CODE

II. Standard Sub-Detailed Code of Expenditure


III. Standard Detailed Code of Receipts

Sl. No. Description of Detailed Head Code

1. Share of Central Taxes/Duties 01

2. Duty 02

3. Taxes 03

4. Surcharge 04

5. Rent 05

6. Fines/Forfeitures/Penalties/Confiscation 06

7. Interest Receipts 07

8. Cess 08

9. Royalties 09

10. Recoveries 10

11. Grant/Contribution 11

12. Registration Fees 12

13. Licence Fees 13

14. Service Fees 14

15. Tuition Fees 15

16. Other Fees 16

17. Sale Proceeds 17

18. Levy 18

19. Dividend/Profit 19

20. Refund 20

21. Water Rate 21

22. Write-Back 22

23. Reimbursement/Grant-in-Aid from Central Government 23

24. Reimbursement/Grant-in-Aid from Other Bodies 24

25. Toll 25

26. Loans 26

27. Other Receipts 27

28. Leave Salary Contribution 28

29. Stationery Receipts 29

30. Lease Rent/Salami 30

31. Hospital Fees 31

32. Subsidy 32

33. Payment 33

APPENDIX- D


IV. Standard Detailed Code of Public Accounts

Sl. No. Description of Detailed Head Code

1. Transfer 01

2. Recoveries 02

3. Incomings 03

4. Depreciation Reserve Fund 04

5. Development Fund 05

6. Maturity Proceeds 06

7. Deposits 07

8. Adjustments 08

9. Receipt/Reimbursement 09

10. Payments 10

11. Outgoings 11

12. Loan on Maturity Proceeds 12

13. Advance 13

14. Contribution 14

15. Interest Gain 15

16. Investment 16

17. Other Receipts 17

18. Other Payments 18

19. Subscription/Recoveries/Contribution 19

20. Receipt/Adjustment 20

21. Payment/Adjustment 21

22. Recoupment 22

23. Withdrawal 23

24. Rediscount 24

25. Transfer to Revenue Account 25

APPENDIX- D


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107

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32


AP

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47


AP

PE

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Seri

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131

6004

Loa

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dvan

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from

the

Cen

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Gov

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2, 4

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53

132

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134

6220

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and

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135

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ty a

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re46

136

6250

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ns f

or O

ther

Soc

ial

Serv

ices

08

1

3764

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oans

for

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p H

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04

138

6405

Loa

ns f

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20

139

6407

Loa

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ns09

1

4064

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oans

for

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d, S

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ge a

nd W

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139

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Loa

ns f

or C

o-op

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08

140

6551

Loa

ns f

or H

ill A

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09 &

54

141

6801

Loa

ns f

or P

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Pro

ject

s43

142

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Loa

ns f

or V

illag

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d Sm

all

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stri

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143

6857

Loa

ns f

or C

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ical

and

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rmac

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ndus

trie

s09

& 4

4


AP

PE

ND

IX-E

Seri

al N

o.M

ajor

Hea

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escr

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144

6858

Loa

ns f

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& 4

4

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6859

Loa

ns f

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com

mun

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and

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Ind

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31

146

6860

Loa

ns f

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09, 1

1, 2

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44

147

6875

Loa

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ther

Ind

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30

148

6885

Loa

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Ind

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and

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s09

149

7055

Loa

ns f

or R

oad

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150

7056

Loa

ns f

or I

nlan

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Tra

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rt53

155

7075

Loa

ns f

or O

ther

Tra

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53

156

7465

Loa

ns f

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and

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titut

ions

09

157

7610

Loa

ns t

o G

over

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t Se

rvan

ts e

tc.

18


APPENDIX-E

II. STATEMENT OF MAJOR HEADS OF ACCOUNT FOR RECEIPTS

Serial No. Major Head Major Head Description1 0020 Corporation Tax

2 0021 Taxes on Income other than Corporation Tax

3 0022 Taxes on Agricultural Income

4 0023 Hotel Receipt Tax

5 0028 Other taxes on Income and Expenditure

6 0029 Land Revenue

7 0030 Stamp and Registration Fees

8 0031 Estate Duty

9 0032 Taxes on Wealth

10 0035 Taxes on Immovable Property other than Agricultural Land

11 0037 Customs

12 0038 Union Excise Duties

13 0039 State Excise

14 0040 Taxes on Sales,Trades etc.

15 0041 Taxes on Vehicles

16 0042 Taxes on Goods and Passengers

17 0043 Taxes and Duties on Electricity

18 0044 Service Tax

19 0045 Other Taxes and Duties on Commodities and Services

20 0047 Other Fiscsal Services

21 0049 Interest Receipts

22 0050 Dividends and Profits

23 0051 Public Service Commission

24 0055 Police

25 0056 Jails

26 0058 Stationery and Printing

27 0059 Public Works

28 0070 Other Administrative Services

29 0071 Contributions and Recoveries towards Pension and otherRetirement Benefits

30 0075 Miscellaneous General Services

31 0202 Education, Sports, Art and Culture


APPENDIX-E

Serial No. Major Head Major Head Description32 0210 Medical and Public Health

33 0211 Family Welfare

34 0215 Water Supply and Sanitation

35 0216 Housing

36 0217 Urban Development

37 0220 Information and Publicity

38 0230 Labour and Employment

39 0235 Social Security and Welfare

40 0245 Relief on account of Natural Calamities

41 0250 Other Social Services

42 0401 Crop Husbandry

43 0403 Animal Husbandry

44 0404 Dairy Development

45 0405 Fisheries

46 0406 Forestry and Wild Life

47 0407 Plantation

48 0408 Food, Storage and Warehousing

49 0415 Agricultural Research and Education

50 0425 Co-operation

51 0435 Other Agricultural Programmes

52 0506 Land Reforms

53 0515 Other Rural Development Programmes

54 0551 Hill Areas

55 0575 Other Special Areas Programmes

56 0700 Major Irrigation

57 0701 Medium Irrigation

58 0702 Minor Irrigation

59 0801 Power

60 0802 Petroleum

61 0810 Non-Conventional Source of Energy

62 0851 Village and Small Industries

63 0852 Industries

64 0853 Non-Ferrous Mining and Metallurgical Industries


APPENDIX-E

Serial No. Major Head Major Head Description65 0875 Other Industries

66 1051 Ports and Lighthouses

67 1053 Civil Aviation

68 1054 Roads and Bridges

69 1055 Road Transport

70 1056 Inland Water Transport

71 1075 Other Transport Services

72 1425 Other Scientific Research

73 1452 Tourism

74 1456 Civil Supplies

75 1475 Other General Economic Services

76 1601 Grants-in-aid from Central Government

77 1603 States Share of Union Excise Duties

78 4000 Miscellaneous Capital Receipts

79 6003 Internal Debt of the State Government

80 6004 Loans and Advances from the Central Government

81 6202 Loans for Education, Sports, Art and Culture

82 6210 Loans for Medical and Public Health

83 6211 Loans for Family Welfare

84 6212 Loans for Nutrition

85 6215 Loans for Water-Supply and Sanitation

86 6216 Loans for Housing

87 6217 Loans for Urban Development

88 6220 Loans for Information and Publicity

89 6225 Loans for Welfare of Schedule Castes, Schedule Tribes andOther Backward Classes

90 6235 Loans for Social Security and Welfare91 6245 Loans for Relief on account of Natural Calamities

92 6250 Loans for Other Social Services

93 6401 Loans for Crop Husbandry

94 6402 Loans for Soil and Water Conservation

95 6403 Loans for Animal Husbandry

96 6404 Loans for Diary Development


APPENDIX-E

Serial No. Major Head Major Head Description97 6405 Loans for Fisheries

98 6406 Loans for Forestry and Wild Life

99 6407 Loans for Plantation

100 6408 Loans for Food, Storage and Warehousing

101 6416 Loans to Agricultural Financial Institutions

102 6425 Loans for Co-operation

103 6435 Loans for Other Agricultural Programmes

104 6501 Loans for Special Programme for Rural Development

105 6515 Loans for Other Rural Development Programmes

106 6551 Loans for Hill Areas

107 6702 Loans for Minor Irrigation

108 6705 Loans for Command Area Development

109 6801 Loans for Power Projects

110 6802 Loans for Petroleum

111 6803 Loans for Coal and Lignite

112 6810 loans for Non-Conventional Sources of Energy

113 6851 Loans for Village and Small Industries

114 6853 Loans for Non-Ferrous Mining and Mettullurgical Industries

115 6855 Loans for Fertilizer Industries

116 6856 Loans for Petrochemical Industries

117 6857 Loans for Chemical and Pharmaceutical Industries

118 6858 Loans for Engineering Industries

119 6859 Loans for Tele-communication and Electronics Industries

120 6860 Loans for Consumer Industries

121 6875 Loans for Other Industries

122 6885 Loans for Other Industries and Minerals

123 7053 Loans for Civil Aviation

124 7055 Loans for Road Transport

125 7056 Loans for Inland Water Transport

126 7075 Loans for Other Transport Services

127 7452 Loans for Tourism

128 7465 Loans for General Financial and Trading Institutions

129 7475 Loans for Other General Economic Services

130 7610 Loans to Government Servant etc.

131 7615 Miscellaneous Loans


APPENDIX-E

III. STATEMENT OF MAJOR HEADS OF ACCOUNT FOR CONTINGENCY FUND & PUBLIC ACCOUNT

Serial No. Major Head Major Head Description

1 8000 Contingency Fund

2 8005 State Provident Fund

3 8009 State Provident Fund

4 8011 Insurance and Pension Fund

5 8115 Depreciation / Renewal Reserve Fund

6 8121 General and Other Reserve Funds

7 8222 Sinking Funds

8 8223 Famine Relief Fund

9 8225 Roads and Bridges Fund

10 8226 Depreciation / Renewal Reserve Funds

11 8229 Development and Welfare Funds

12 8235 General and Other Reserve Funds

13 8336 Civil Deposits

14 8338 Deposits of Local Funds

15 8342 Other Deposits

16 8443 Civil Deposits

17 8448 Deposits of Local Funds

18 8449 Other Deposits

19 8550 Civil Advances

20 8658 Suspense Accounts

21 8670 Cheques and Bills

22 8671 Departmental Balances

23 8672 Permanent Cash Imprest

24 8673 Cash Balance Investment Account

25 8674 Security Deposits made by Government

26 8675 Deposit with Reserve Bank

27 8679 Account with Governments of Other Countries

28 8680 Miscellaneous Government Accounts

29 8682 Cash Remittances and Adjustments between OfficersRendering Accounts to the Same Accounts Officer

30 8686 Adjusting Account between Central and State Governments

31 8693 Inter-State Suspense Account

32 8999 Cash Balance


APPENDIX-F

EXPLANATORY NOTES ON THE EXPENDITURE OBJECT HEAD OF ACCOUNT

Sl.No. Description Code Description/Definitions

OBJECT CLASS - 1 ( PERSONNEL SERVICES AND BENEFITS )

1 Salaries (01) It includes pay, allowances of all forms of Personnel includinghonoraria and leave encashment excluding travel expenses (otherthan leave travel concession). This is also utilised for recordingexpenditure on emoluments and allowances of Heads of States andother high dignitaries including sumptuary allowance. It is furtherclassified under sub-detailed heads [01-Pay, 02-Dearness Allowance,03-House Rent Allowance ,04-Ad-hoc Bonus, 05-Iiterim Relief, 06-Constituency Allowance, 07-Other Allowances, 08-Ex-gratia Grants,09- Ration Allowance, 10-Overtime Allowance, 11-CompensatoryAllowance, 12-Medical Allowance, 13-Dearness Pay &14-Grade Pay].

2 Wages (02) It covers the remuneration of labourers and staff at present paid outof contingencies.

3 Pensionary Charges (04) It includes donations to service funds and contributory providentfunds in addition to payments of pensions and gratuity in all formsto government servants, Members of Parliament, freedom fightersetc.This will however, not include social security expenditure suchas old age pensions etc.

4 Rewards (05) It includes the payment made to Government Servants only as perscheme operating in the Departments. It is the payment granted asreward and prize for recognition of excellent service rendered.

5 Medical Reimbursements (07) It covers the expenses related to reimbursements of the chargesincurred by government employee towards medical treatment.

OBJECT CLASS - 2 ( ADMINISTRATIVE EXPENSES )

6 Travel Expenses (11) It covers all expenses on account of travel on duty includingconveyance and fixed travel allowances (excluding L.T.C. which ispart of Salaries). This will also include TA/DA to non-official memberson account of travel.

7 Medical Reimbursements under WBHS,2008 (12) It covers the expenses related to reimbursements of the chargesincuured by the government employee towards medical treatmentunder the West Bengal Health Scheme, 2008

8 Office Expenses (13) It includes all contingent expenditure for running an office suchas; postage, purchase and maintenance of office furniture, machineand equipment, liveries, hot and cold weather charges (excludingwages of staff paid from contingencies), telephone, electricity, watercharges, stationery , printing of forms, purchase and maintenance(including POL) of staff cars and other vehicles for official use (asdistinct from vehicles used for functional purpose like Ambulance,Vans etc.). It is futher classified as Electricity( Sub-detailed Code-01), Telephone ( Sub-detailed Code -02), Maintenance/POL for OfficeVehicles, (Sub-detailed Code-03) and Other Office Expenses( Sub-detailed Code-04).

9 Rent, Rates and Taxes (14) It includes payment of rent for hired buildings, municipal rates,taxes etc. It will also include lease charges for land

10 Royalties (15) It includes the lease charges for land.

11 Publications (16) It includes the charges on printing of office codes, manuals andother documents whether priced or not (excluding expenditure onprinting of publicity material). This will also include discount toagents on sale of publications etc.

12 Maintenance (19) It covers the charges on maintenance of works including machinery/equipments (other than those for office use)

13 Other Administrative Expenses (20) It includes expenditure on Departmental canteen / hospitality /entertainment expenses, gifts and expenditure on conducted tours,conferences / seminars / workshops etc. and other trainingprogrammes.


APPENDIX-F


OBJECT CLASS - 3 ( CONTRACTUAL SERVICES AND SUPPLIES )

14. Materials & Supplies / Stores & Equipments (21) It includes expenditure on diet (Sub-detailed Code : 01) , drug (Subdetailed Code : 02), other hospital consumables (Sub-detailed Code :03) and other materials and supplies, stores and equipments (Subdetailed Code : 04).

15. Arms and Ammunition (22) This includes expenditure on arms and ammunition of police andother Para Military establishments.

16. P.O.L. (24) It covers expenditure on P.O.L. of police and other Para Militaryvehicles. It also includes P.O.L. of transport vehicles used for fieldactivities but excludes those used for running an office.

17. Clothing and Tentage (25) It includes expenditure on clothing and tentage of police and Para Military establishments.

18. Advertisement and Publicity (26) It includes commission to agents for sale and charges for printing ofpublicity materials. This will also include expenditure on exhibitions, fairs etc.

19. Minor Works (27) It covers the expenditure for minor repairs and maintenance of works,machinery and equipment.

20. Professional Services (28) It includes charges for legal services, consultancy fees, fees to staffartists, remuneration to examiners, invigilators etc. for conductingexaminations, remuneration to casual artists and all other types ofremunerations. It will also include payments for services rendered,supplies made by other departments such as Railways, Police etc., adistinction being made for supplies made , services rendered forrunning of an office in which case the expenditure will be recordedunder Office Expenses.

21. Other Contractual Services (30) This includes expenditure on service or commitment charges andnotional value of gifts received etc.

OBJECT CLASS - 4 ( GRANTS ETC. )

22. Grants–in–aid - General (31) It covers the lump sum grants/ assistance provided to autonomousbodies / local bodies / non-govt. institutions.

23. Contributions (32) It includes the payment made as contributions required onmembership of diffrent institutions.

24. Subsidies (33) It is the contribution made to different organiations / institutions/commercial undertakings to finance a portion of their expenses.

25. Scholarship & Stipend (34) It covers the payment made to students for their academic excellence.

26. Grants for Creatin of Capital Assets (35) It includes the amount released as grants for creation of capitalassets.

OBJECT CLASS – 5 ( OTHER EXPENDITURE )

27. Secret Service Expenditure (41) It includes the charges for secret services rendered.

28. Suspense (43) It is meant for initial recording of unaccounted expenditure to becleared and booked under related head of account subsequently.

29. Interest /Dividend (45) It covers the interest on capital and discount on loans.

30. Other Charges (50) It includes payment out of discretionary grants, other discounts,awards and prizes etc. Any other expenditure which can not beclassiffied under any of these specified object heads will be debitedto this head.


APPENDIX-F


OBJECT CLASS – 6 ( ACQUISITION OF CAPITAL ASSETS & OTHER CAPITAL EXPENDITURE )

31. Motor Vehicles (51) It includes purchase and maintenance of transport vehicles usedfor functional activities (e.g. Ambulance, Vans etc.) which are distinctfrom those used for running an office.

32. Machinery & Equipment (52) It includes machinery, equipments, apparatus etc. other than thoserequired for the running of an office and special tools and plantsacquired for specific works.

33. Major works (53) It is classified with reference to financial limits as per classificationof major works in PWD CODE. This will also include cost ofacquisition of land and structures.

34. Investments (54) It covers the expenditure incurred for investment.35. Loans and Advances (55) It includes all loans and advances granted to other Governments,

Public Sector Enterprises, Undertakings and Other GovernmentBodies etc. but excludes repayment of borrowings.

36. Repayment of Borrowings (56)37. Other Capital Expenditure (60)

OBJECT CLASS - 7 (ACCOUNTING ADJUSTMENTS)38. Depreciation (61)39. Reserves (62)40. Inter Account Transfer (63) It includes transfer to and from Reserve Fund, Write back from capital

to revenue etc.41. Write off / Losses (64) It covers writes-off of irrecoverable loans. Losses also include trading

losses.42. Cash Settlement Suspense Account (65)43. P.W. Advance (66)44. Deduct Recoveries (70)

OBJECT CLASS - 8 ( OTHER ITEMS )45. Purchase (75)46. Work Shop Suspense (76)47. Computerization (77) It covers the expenditure towards procurement, maintenance etc of

computers (including hardware/software and other relatedconsumables).

48. Share taxes / duties (82) It includes share of taxes and duties made to the local bodies.49. Lump provision (83) It is used to cover future expenses (e.g. provision made for payment

of arrear salary on revision of pay scales)50. Margin Money (84) It is used to cover the expenditure sanctioned as margin money to

business entrepreneurs.51. Dietary Charges (85) It covers the charges related to dietary items of hospitals.52. Hospital and Sanitary Charges (86) It covers the charges related to sanitation and cleaning of hospitals

/ medical institutions.53 Regeneration (87) It is used for charges required towards regeneration.54 Escort charges (88) It is the charges paid to police department for providing police

personnel as security escorts.55. Stock (89) It is the expenditure to keep stock of item required for tackling the

emergent situation (e.g. relief item for flood, cyclone etc).56. Miscellaneous Works (90) It is used to meet the expenditure not covered in any other object

head.57. Renewals and Replacements (91)58. Fuel and fruit plantations (97)59. Training (98) It includes charges relating to training of government employees.

60. Employees Provident Fund (99)

Key to the Budget Documents, 2010-2011...Key to the Budget Documents, 2010-2011 BUDGET STATEMENT...

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Transcript of Key to the Budget Documents, 2010-2011...Key to the Budget Documents, 2010-2011 BUDGET STATEMENT...