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State of Madhya Pradesh - Act

The M.P. Gram Panchayats (Budget Estimates) Rules, 1997

MADHYA PRADESH
India

The M.P. Gram Panchayats (Budget Estimates) Rules, 1997

Rule THE-M-P-GRAM-PANCHAYATS-BUDGET-ESTIMATES-RULES-1997 of 1997

Published on 12 January 1998
Commenced on 12 January 1998
[This is the version of this document from 12 January 1998.]
[Note: The original publication document is not available and this content could not be verified.]

The M.P. Gram Panchayats (Budget Estimates) Rules, 1997Published vide Notification No. F-1-50(1)-95-22-P-2, dated 12-1-1998, M.P. Rajpatra (Asadharan), dated 13-1-1998 at page 20 (11)In exercise of the powers conferred by sub-section (1) of Section 95 read with sub-section (1) of Section 73 of the Madhya Pradesh Panchayai Raj Adhiniyam, 1993 (No. 1 of 1994), the State Government hereby makes following rules, the same having been previously published as required by sub-section (3) of the Section 95 of the said Act, namely :-

1. Short title.

- These rules may be called the Madhya Pradesh Gram Panchayats (Budget Estimates) Rules, 1997.

2. Definitions.

- In these rules, unless the context otherwise requires,-

(a)"Act" means the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No. 1 of 1994);

(b)"Financial Year" means the year commencing on the first day of April, and ending on 31st March of the succeeding year;

(c)"Form" means a form appended to these rules;

(d)"Section" means a section of the Act;

(e)"Year" means a financial year.

3. Preparation of Budget Estimates.

- The budget to be prepared by the Gram Panchayai must explain in detail each budgetary provisions and the reasons justifying the proposed provision in the budget. The various Standing Committees of the Gram Panchayat shall submit the programmes for ensuing year to the General Administration Committee. Similarly, Janpad Panchayat and/or Zila Panchayat shall give an indication of the probable funds which would be made available to the Gram Panchayat for various items of work, which may be entrusted to it, so that the Gram Panchayat may frame budget on a realistic basis. The General Administration Committee shall be thereafter, examine the proposals and prepare an estimate of the receipt and expenditure of the Gram Panchayat for the next financial year in Form GPBE-1 and submit it to the Gram Panchayat along with its reports for consideration and approval.

4. Consideration and approval of budget estimates.

- The Gram Panchayai shall consider the budget estimates and may make such modifications and additions thereto as it may think fit and shall submit the same to the Prescribed Officer Panchayat.On receipt of the budget estimates from the Gram Panchayat, the Prescribed Officer shall examine the estimates and shall approve them with or without modification and return back to the Gram Panchayat.

5. Time Schedule for preparation and approval of Budget.

- The preparation and approval of the budget estimates as provided in Rules 3 and 4 should be completed by the prescribed authority within the stipulated time as specified below :-

Particulars	Prescribed Authority	Latest date by which exercise to be completed
(1)	(2)	(3)
(1) Submission of the proposed programmes for ensuing year.	By various Standing Committees to the General AdministrationCommittee.	Thirty-first day of January, each year
(2) Intimation of probable availability of funds to GramPanchayat.	By Janpad and/ or Zila Panchayat to Gram Panchayat.	Thirty-first day of January, each year
(3) Preparation of draft budget estimate.	By General Administration Committee.	Seventh day of February, each year
(4) Consideration and approval of draft budget estimates.	By Gram Panchayat.	Twenty-first day of February, each year
(5) Submission of budget estimate duly approved by GramPanchayat to Janpad Panchayat.	By Gram Panchayat.	Last day of February, each year
(6) Examination and approval of budget estimates and return ofGram Panchayat with or without modifications.	By Janpad Panchayat to Gram Panchayat.	Fifteenth day of March, each year

6. Guidelines for preparation of Budget Estimates.

- The following points shall be taken into consideration while framing the budget estimates or receipts all expenditure for the next financial year :-

(i)The estimate of receipts should be exhaustive and cautious and provide for the collections of entire loans outstanding and those falling due during the; budget year.

(ii)Estimates should be as close and accurate as possible. A saving in an estimate is as much a financial irregularity as an excess.

(iii)The estimate of receipts including grants shall be based on a comparison of the last two years receipt and in case of fixed receipts upon actual demand inclusive of any arrears and the probability of their realisation.

(iv)The estimate of expenditure on fixed establishments as well as fixed monthly recurring charges on account of rent, allowances etc. shall be made according to the actual sanctioned scale irrespective of savings and shall provide for the gross sanctioned pay without deduction of Income tax etc.

(v)For contingent expenditure, the estimate shall be based upon the average actual expenditure for the past two years, exclusive of any special item of expenditure that may have been incurred during these year.

(vi)Funds allotted by State Government and Zila Panchayat and Janpad Panchayat for specific functions shall be provided only for those functions without any diversion for other purposes.

(vii)Provisions should be made for the due discharge of all liabilities in respect of loans and interest due thereupon, contracted by the Gram Panchayat and for other commitments falling due for payment during the budget period.

(viii)Variation of more than ten percent, between the figures of the budget year and those of the previous year should be adequately explained.

(ix)The closing balance lo be provided in the budget shall not be less than five per cent of the estimated receipts of the Gram Panchayat from taxes, cess, etc., collected under the provision of Chapter IX of the Act, without taking into consideration the Grant-in-aid or loans that may be received from State Government Zila Panchayat or Janpad Panchayat for specific purposes.

(x)Due account shall be taken of cash contributions expected from people and institutions for aided or self help programmes.

(xi)Due amount should be provided in the budget for incomplete works, with a view to their accomplishment in the next financial year or years.

(xii)The estimated amount in the budget should be rounded off to the nearest multiple of hundred. For example, Rs. 640 should be noted as Rs. 600 and Rs. 660 as Rs. 700.

(xiii)A detailed note explaining each budgetary provisions and justifying the amount so provided must also accompany the budget.

7. Provision in Budget is not a Sanction.

- The sanction of the budget shall not by itself be deemed to authorise the incurring of any expenditure provided therein. The Gram Panchayat must approve the provisions for such scheme in the budget before an expenditure can be incurred on the scheme.

8. Expenditure in excess of Budget Allotment.

- No Gram Panchayat shall authorise any item of expenditure not included in the budget. For any expenditure in excess of the budget allotment the source from which money required for the proposed expenditure is to be funded shall be indicated. However, whereas any sanction of any authority is required as per rules for any proposed expenditure, such sanction be obtained by the Gram Panchayat before incurring the expenditure.

9. Lapsing of Budget Grants.

- The provision made in the budget shall lapse at the end of the year to which it relates and no part of it remaining unexpended at the end of the year shall be utilised unless it is provided in the budget again in the following year.

10. Re-appropriation.

- The amount provided in the budget as passed can be re-appropriated in Form GPBE-II by Gram Panchayat from one head to another, subject to the following conditions :-

(i)The funds given by Janpad Panchayat or other authorities, institutions, etc. for specific schemes by way of grant or loans shall not be diverted and re-appropriated in any circumstances for any other scheme without the prior approval of the authority concerned.

(ii)The proposed re-appropriation must be sanctioned by the Gram Panchayat at a meeting.

(iii)Such re-appropriation of the funds shall be intimated to the Janpad Panchayat within 15 days of the decision by the Gram Panchayat.

11. Supplementary Budget.

- Where at any time during the year, it is felt that the provisions made in the budget may not he adequate and expenditure arc likely to exceed the provisions or some expenditure is likely to be incurred for which no provision was made in the budget, the General Administration Committee, shall prepare a supplementary budget in Form No. GPBE-III and place it before the Gram Panchayat for consideration and approval. The supplementary budget proposal, shall, thereafter be sent to Janpad Panchayat for sanction along with a detailed report justifying the proposed additional demands.

12. Sanction of Supplementary Budget.

- The Janpad Panchayat shall examine the supplementary budget proposal and shall communicate its sanction with or without modifications to the Gram Panchayat within 15 days of its receipt.

13. Budget Heads.

- All the provisions proposed for the various expenditure and income must be under the approved budget heads as given in Form No. GPBE-I.

14. Budget Heads not to be changed.

- No change shall be made in the prescribed list of budget heads without the approval of the State Government and the same heads shall be used in accounts maintained by the Gram Panchayat.

15.

"The annual budget and the supplementary budget as approved the Janpad Panchayat shall be read in the next meeting of the Gram Sabha."

16. Repeal and Saving.

- All rules corresponding to these rules in force immediately before the commencement of these rules are hereby repealed :Provided that any order made or action taken under the rules so repealed shall be deemed to have been made or taken under the corresponding provisions of these rules.Form No. GPBE-I(See Rule 3)Budget Estimates of probable receipts and expenditure of the .................... Gram Panchayat for the period 1st April .................... to 31st March ....................

S. No.	Budget Code No.	Budget Head	Actuals of the last year	Estimates for the current year	Actuals upto 31st	Revised Estimates for the current year	Estimate for the ensuing year
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
1.		A. Receipts
		I. Income
	1000	Opening balance as on 1st April
		Cash-in-hand
		Cash-at Bank/Post Office/Treasury
2.	1100-1199	(A) Income From Taxes
	1101	Cess on Land
	1102	Tax on Agriculture Land
	1103	Property Tax
	1104	Building Permission Fee
	1105	Tax on Private Latrines
	1106	Light Tax
	1107	Professional Tax
	1108	Market Fee
	1109	Animal Registration Fee
	1110	Tax on Animals
	1111	Tax of Carts, Bicycles, Rickshaws, etc.
	1112	Fees for Sarais, Dharmashala and Rest Houses
	1113	Fee for slaughter houses
	1114	Water Tax
	1115	Drainage Fee
	1116	Fees from brokers and commission agents
	1117	Fees on vehicles
	1118	Temporary Tax
	1119	Sanitary Tax
	1120	Tanga/ Rickshaw stand Tax
	1121	Fee for temporary structure/ projections etc.
	1122	Grazing cattle Fee
	1123	Land Revenue collected
	1124	Fishery Rents
	1125	Ferry receipts
	1126-1199	Other Taxes (Specify)
3.	1200-99	(B) Other Income
	1201	Fines and Forfeitures
	1202	Composition Fee
	1203	Rent from Government Properties
	1204	Rent on Panchayat properties
	1205	Interest Received
	1206	Sale of stocks and assets
	1207	Miscellaneous Income
	1208	Donations and contributions from public
4.	1301-99	(C) Grants
	1301	Grant for Jawahar Rojgar Yojana
	1302	Grant for Indira Awas Yojana
	1303	Grant for Grainin Awas Yojana
	1304	Grant for Jeewan Dhara Yojana
	1305	Grant for Sunishchit Rojgar Yojana
	1306	Grant for Rural Electrification and Energy
	1307	Grant for Khadi Gramodhyog and Village Industries
	1308	Grant for Development of Forest and Social Forestry Schemes
	1309	Grant for PHE Scheme
	1310	Grant for PWD's Works
	1311	Grant for Public Health and Family Welfare Schemes
	1312	Grant for Women and Child's Development Programme
	1313	Grant for Social Welfare Schemes
	1314	Grant for SC/ST/OBC Welfare Schemes
	1315	Grant for Veterinary and Animal Husbandry Programmes
	1316	Grant for Fisheries Department
	1317	Grant for Agricultural Development
	1318	Grant for Horticulture Development
	1319	Grant from Education Department
	1320	Grant from Food and Civil Supplies Department
	1321	Grant for Sports and Youth Welfare Schemes
	1322	Grant from Labour and Manpower Planning Department
	1323	Grant from Water Resources Department
	1324	General Grant in-Aid
	1325	Other Grants (specify)
5.	1401-99	(D) Gram Panchayats Share in Governmental Receipts
	1401	Share of Land Revenue
	1402	Share of Stamp Duty
6.	1500	(E) Contribution from Janpad Panchayats
7.	1600	(F) Contribution from Zila Panchayat
8.	2001-2199	II. Capital Receipts and Adjustments
9.	2100	(A) Loans
	2101	Loans from Government
	2102	Loans from Zila Panchayat
	2103	Loans from Janpad Panchayat
	2104	Loans from Panchayat Raj Vitta Nigam
	2105	Loans from Banks
	2106	Other loans (Please specify the source)
10.	2200-2299	(B) Security And Other Deposits
	2201	Security Deposits Received
	2202	Earnest Money
	2301-2399	Repayments of Loans and Advances
	2301	Repayment of Vehicle Loan
	2302	Repayment of House Building Loan
	2303	Repayment of GPF/PF Loans
	2304	Repayment of Grain Advance
	2305	Other Advances from Staff
	2306	Advances from other
		Total of Receipts ..............
S. No.	Code	Head
11.	3000-3099	Expenditures
12.	A.	Revenue Expenses
13.	3100-3199	I. Administrative Expenditures
	3101	Payment to a provision for Employees
	3102	Salary and wages to staff including DA, CCA, FA and otherallowances
	3103	Contribution to provident fund
	3104	Pension and leave salary contribution (for staff ondeputation)
	3105	Provision for liveries to be provided to staff
	3106	Reimbursement of medical expenses
	3107	Grant of Bonus, to employees
	3108	Provisions for gratuity
	3109	Rent on accommodation hired for employees
	3110	Staff welfare expenses
	3111	Honorarium to Sarpanch and Panch
	3112	Sitting fee for meeting of Panchayat
	3113	Traveling expenses to staff
	3114	Traveling expenses to Panchs/Sarpanchs
	3115	Meeting expenses for Gram Sabha and other meetings
	3116	Expenditure on petrol and repairs of vehicles includingreplacement of tyres and batteries
	3117	Rent of office and other hired building for use of Panchayat'soffice work
	3118	Electricity and Water charges for office buildings
	3119	Purchase and printing of stationery items, Registers andphotocopy and duplicating charges etc.
	3120	Postage, Telephone expenses
	3121	Entertainment expenses
	3122	Purchase of Newspapers, Magazines, Books and subscriptions tojournals etc.
	3123	Expenditure on Advertisement and publicity other thanexpenditure incurred on creating public awareness
	3124	Whitewash and repairs to building and repairs of other assets
	3125	Expenditure on general Maintenance and upkeep of office
	3126	Miscellaneous Expenses
	3127	Commission on preparation of Drafts and collection chargeslevied by the Bank
	3128	Legal expenses
	3129	Audit Fee
	3130	Insurance charges
	3131	Interest payable on loan from Commercial Banks, StateGovernment and other institutions (specify)
	3132	Local conveyance charges
	3133	Freight and Transportation charges
	3134	Sanitation and conservancy expenses
	3135	Encroachment Removal Expenses
	3136	Maintenance and Development of Village sites
	3137	Kanzi House Expenses
	3138	Maintenance of Markets
	3139	Raksha Samiti Expenses
	3140	Maintenance of Parks
	3141	Epidemic/Calamities relief Expenses
	3142	Functions and festivals
	3143	Religious and Charitable expenses
	3144	Grant-in-Aid
14.	3200-3900	II. Functional Expenses
	3201-3209	(A) Rural Development Programmes
	3201	Rural Development Programme
	3202	JRY scheme Expenses
	3203	Indira Aawas Yojana Expenses
	3204	Gramin Aawas Yojana Expenses
	3205	Jeevandhara Yojana Expenses
	3206	Sunishchit Rojgar Yojana Expenses
	3207	Other Expenses (specify)
	3210-3219	(B) Rural Electrification and Energy
	3211	Public lighting Expenses
	3212	Non-Conventional Energy Expenses
	3220-3225	(C) Khadi Gramodhyog and Village Industries
	3221	Khadi and Gramodyog Schemes
	3230-3239	(D) Development of Forest and Social Forestry Schemes
	3231	Forest Development
	3240-3249	(E) Public Health Engineering Departments Schemes
	3241	Phedschemes
	3250-3259	(F) Construction, Repairs and Maintenance of Roads, Nullas,Culverts Sheds and Buildings
	3251	Construction of Road, Nullas land Culverts, constructions ofBuildings and Sheds, Repairs and maintenance of Roads, CulvertsNullas building and sheds.
	3260-3269	(G) Public Health and Family Welfare Schemes
	3261	Running of Hospital and Dispensaries
	3262	Family Welfare Programmes
	3263	Diseases control prevention expenses
	3270-3279	(H) Women and Child Development Programmes
	3271	Aaganwadi Expenses
	3272	Other women and child development Expenses
	3280-3289	(I) Social Welfare
	3281	Libraries and Reading Rooms
	3282	Social Security Pension
	3283	Other social welfare expenses (specify)
	3290-3299	(J) Welfare Programmes and Activities for Scheduled Castes,Scheduled Tribes and Other Backward Classes
	3291	Construction of School buildings
	3292	Construction of community development center
	3293	Running and Maintenance of Schools
	3294	Scholarships and Distribution of Text book etc.
	3295	Girls literacy programme
	3296	Other schemes (specify)
	3300-3309	(K) Veterinary, Animal Husbandary Related Activities
	3301	Veterinary and Animals Husbandry Programme
	3310-3319	(L) Promotion and Development of Fisheries
	3311	Fisheries Development programme
	3320-3329	(M) Promotion and Development of Agriculture
	3321	Agro Development Programmes
	3330-3339	(N) Horticultural Development Programmes
	3331	Horticulture Development Expenses
	3340-3349	(O) Education Programmes
	3341	Construction of Schools and other Educational buildings
	3342	Education expenses
	3350-3359	(P) Sports and Youth Welfare Activities
	3351	Construction of play grounds etc.
	3352	Repairs and Maintenance of play grounds, Akhada etc.
	3360-3369	(O) Food and Civil Supplies Programmes
	3361	Construction of Godowns
	3362	Civil supply expenses
	3370-3379	(R) Labour and Man Planning Expenses
	3371	Labour and Manpower Planning Expenses
	3380-3385	(S) Water Resources Development Activities
	3381	Water Resources Development Activities
15.	4000-4999	III. Capital Payments and Adjustments
	4100-4199	(A) Loans
	4101	Loans from Government
	4102	Loans from Ziia Panchayat
	4103	Loans from Janpad Panchayat
	4104	Loans from Panchayat Raj Vitta Nigam
	4105	Loan from Bank
	4106	Other Loans (Please specify the source)
	4200-4299	(B) Security and Other Deposits
	4201	Security and other deposits to be made
	4300-4399	(C) Staff Loans and Advances
	4301	Advance against Traveling
	4302	Festival Advance
	4303	Grain Loan
	4304	House Building Loan
	4305	Vehicle Loan
	4306	G.P.F./P.F. Loan
	4307	Other Staff Advances
	4400-4490	(13) Loan to others
	4401	Loan to others (specify)
	4500-4599	(E) Capital Expenditures
	4501	Construction of building
	4502	Purchase of Machinery and Equipments
	4503	Purchase of Vehicles
	4504	Purchase of Furniture and Fixtures
	4505	Others Assets (specify)

Closing balance of cash in HandBank balances (including unexpended)Balance of Rs. ......... out of specific grants and loansGrand total ....... Total of Expenditures.Form No. GPBE-II(See Rule 10)............ PanchayatBudget Re-appropriation Statement for the period 1st April ........... to 31st March ...........Budget Head under which additional provisions are proposed

S.No.	Budget Code	Budget Head	Budgeted sanction
(1)	(2)	(3)	(4)

Expenditure upto date	Revised Estimates	Proposed increase
(5)	(6)	(7)

Budget from which appropriation is proposedReasons justifying the proposedincrease and anticipated

Budget Code	Budget Head	Budgeted sanction	Expenditure upto date	Revised Estimates	Anticipated Savings
(1)	(2)	(3)	(4)	(5)	(6)

Chairman

Secretary

Sarpanch

General Administration Committee

(i)Sanction Granted by Gram Panchayat on ....... vide9 Resolution No in the meeting held on..........

(ii)Approved by Janpad Panchayat vide letter/ sanction order No. ................. dated.................

Secretary

Sarpanch

Form No. GPBE-III(See Rule 11).............. Gram PanchayatSupplementary Budget for the year .................

S.No.	Budget Code	Budget Head	Budget Estimates for the year
(1)	(2)	(3)	(4)

Actuals upto	Revised Estimates for the year	Reasons for the anticipated increase and sourceswhere from additional requirements are proposed to be met
(5)	(6)	(7)

Chairman

Secretary

Sarpanch

General Administration CommitteeSanctioned by Gram Panchayat ................ vide Resolution No. ............... in the meeting held on..........Approval by Janpad Panchayat .......................... vide letter/ order No. .................... dated.............

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State of Madhya Pradesh - Act