Section 5 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
5. Budget of Panchayat, Panchayat Samiti and Zila Parishad. [Sections 43, 102 and 152.]
- Gram Sachiv, Executive Officer and Accounts Officer, while drawing up the budget shall keep in view the following principles :-(a)The estimates of the receipt shall be as accurate and realistic as possible and shall show the amounts which are expected to be received by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, from the Government by way of grants-in-aid for Community Development Programme, and liabilities and schemes, if any, transferred by other departments of the Government to the Gram Panchayat, Panchayat Samiti or Zila Parishad respectively. This shall also include the amount expected to be realised by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, from local rates, taxes, fees or other sources. The arrears, if any, standing over from the past years for collection, shall only be included in the estimates to the extent these are expected to be actually realised. The people contribution (in cash only) if expected to be received by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, for the execution of the Community Development Schemes or other department's schemes or its own schemes, should also be taken into account and provided for under proper head of account. The expected amounts of grant-in-aid for Community Development Programme and schemes of other departments of the Government shall, however, be intimated to the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, by the Government;(b)the amounts of loan, if any, expected to be received from the Government, Local Authorities or Commercial Scheduled Bank and the recovery of loan already advanced by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, and interest thereon which is expected to be actually realised during the year, shall also be provided for in the budget estimates;(c)in the case of fluctuating revenue receipts the actuals of the past three years and the revised estimates of the current year ordinarily afford the best guide in drawing up the estimates. Any general tendency either to stability, or increase or decrease which might also have influenced the figures of the past years and the new sums of revenue of which no account has been taken in the previous year, shall also be kept in view for arriving at an accurate estimate of the receipt. No income from any tax shall be shown on the receipt side unless the imposition of tax is actually approved by the competent authority;(d)provision for anticipated refunds shall also be made in the estimates under the head "Deduct Refund"by means of a deduct entry from the total estimated receipts;(e)for the estimates of expenditure of the next year, the current year's estimates shall not be accepted blindly as the only basis. The need for every item shall be scrutinised vigorously before it is included in the estimates and only so much amount shall be provided for as is expected to be actually spent during the year;(f)the Gram Panchayat, Panchayat Samiti and Zila Parishad shall provide the entire amount of grant-in-aid expected to be received by it from the Government for the execution of various schemes as their main item of expenditure;(g)all other items of expenditure which the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, has to incur out of its own resources under each of various heads of accounts shall also be estimated and provided for under proper heads of accounts on the expenditure side;(h)adequate provisions shall also be made for the due discharge of all liabilities to be liquidated in the financial year particularly in respect of the following items:-(i)repayment of loans and interest thereon due to Government;(ii)the supplies and services including the pay and allowances of its staff and its members;(iii)audit fee payable to the Director, local Audit;(iv)contribution, if any, payable to Government on account of the cost of Government employees working in Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;(v)contribution payable towards Contributory Provident Fund of the employees;(i)adequate provision shall be made for the maintenance of minimum actual cash balance of the Gram fund, Samiti fund or Zila Parishad fund, as the case may be, excluding investment, the unspent balance of loans and grants of all kinds and receipts from the sale of land and buildings of, at any time, amounting to ten per cent of the income of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, for the previous financial year, excluding sales or maturity of investment and the amount of suspense accounts;(j)while framing estimates for new expenditure, attention shall be paid to the necessity of raising new resources to meet the additional demand and the proposals for the necessary measures, viz. fresh taxation, increase in existing level of taxation, economic etc., shall be simultaneously drawn up and considered. Alongwith the budget, complete accounts of the receipts and expenditure for year preceding the one during which the estimates are drawn up shall also be furnished by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be. Any variation in the figures of the previous year and the ensuing year shall also be explained;(k)budget estimates should also be supported with a statement showing the pay (including the increments) of staff on time scale of pay. the details of contingent and other charges shall be shown in a separate statement.
