Section 7(l) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(l)while framing an estimate for sanctioned establishment, whether permanent or temporary, the following procedure should be adopted:-(i)the sanctioned strength (including the rate and scale of pay) shall be shown together with the total cost thereof, provision being made w here pay is progressive or on a time-scale for all increments which shall be due during the currency of the budget year. Necessary provision should also be made for the payment of arrears of pay, if any. which can be foreseen and are likely to be paid during the currency of the budget year:(ii)from the total of items mentioned in sub-clause (i), a deduction should then be made for probable savings,(iii)the estimates for fluctuating items of expenditure such as "Allowances Honoraria" should be based on the current year's allotment viewed in the light of the average of the past three years actual's, allowances being made for any causes likely to modify that figure.
