1146. Preparation and submission of budget estimates.
(a)The rules in the Bengal Financial Rules, Chapter II, regarding the budget shall be studied and followed. Superintendents shall give their personal care and attention to the preparation of the budget estimates (Bengal Form No. 5317) and shall not leave the work in the hands of their head clerks. The budget shall be submitted so as to reach the Inspector-General on the 1st August each year.(b)No provision shall be made in the budget estimates for increased establishment or for any item of expenditure which requires the sanction of a higher authority. All figures which are abnormal or new shall be fully explained, as otherwise they cannot be accepted. If it is proposed to include in the budget any new expenditure of considerable amount, this shall not be included in the body of the budget but in a separate note.(c)The budget is not the place in which to solicit sanction to increase of establishment or expenditure. Application for sanction shall be made separately before the budget is submitted.(d)If any question of increase of establishment or other expenditure has been referred to the Inspector-General and is pending orders, a reference to the correspondence shall be made in the "remarks" column of the estimate. These instructions apply also to allowances other than travelling allowances. The number of officers drawing each class of allowance (e.g., pony allowance, bugler allowance, etc.) shall be noted in the "remarks" column.Note. - It must be clearly understood that the fact that provision for expenditure has been made in the sanctioned budget, does not obviate the necessity for obtaining sanction for expenditure for which sanction is necessary. In applying for such sanction the following shall always be stated in the application:- (i) that sufficient provision to meet the expenditure exists, (ii) the head of the budget under which such provision is made, and (iii) the reasons which require the expenditure.
