Section 2 in Submission of Budgets, Deposits, Accounts, Returns or Other Information Rules
2. Explanatory memorandum to accompany budget.
- Every budget, revised budget or supplemental budget submitted under section 86 shall be accompanied by an explanatory memorandum with reference to each major item of estimated receipt and charge and it shall be in the form shown in Appendix I to these rules in the case of institutions getting an annual income of more than Rs. 5,000 and in the form shown in Appendix II to these rules in the case of institutions getting an annual income of Rs. 5,000 and less. The budget, revised budget or supplemental budget shall also be accompanied by the statements specified below:-(a)Statement of assets (Other than refundable deposits) as on 1st March-(1)Cash on hand.(2)Cash in current and savings account.(3)Value of grains and stores.(4)Investments in fixed deposits, National Savings Certificates, Government bonds and shares with details as to each item.(5)Arrears under inams and leases of lands, building sites and other rights and decrees.(6)Advances recoverable other than Law Charges.(7)Advances recoverable (Law Charges)(8)Loans to be recovered (with information as to date of sanction and terms of repayment of each item).(b)Statement of liabilities as on 1st March-(1)Loans (with information as to date on which taken and terms of repayment).(2)Taxes, licence fees, contribution to local bodies and contribution and costs and expenses under sections 92 and 93.(3)Value of provisions, etc., to be paid for.(4)Salaries and allowances.(5)Other items.(c)Statement as on 1st March of refundable deposits made by lessees, contractors, employees, etc., with information as to how each amount is invested or held.(d)Dhittam as in force for daily pooja and festivals.(e)Schedule of establishment including ulthurai with information as to pay drawn, the pay that will be drawn at the beginning of the fasli and the increments that may fall due during the fasli to which the budget relates.(f)Schedule of establishment as sanctioned or in vogue and a copy of the order of sanction.(g)A copy of sanctioned programme of work under section 116(2)(xxii) and a copy of the order of sanction.(h)Detailed estimates for major repairs and constructions costing Rs. 500 and more and copies of orders of sanction, if any, by the competent authority:Provided that in the case of institutions getting an annual income of less than Rs. 5,000, statements (f) to (h) need not be sent.
