Section 281 in Bihar Board's Miscellaneous Rules, 1958
281. Estimates of disbursement.
- The estimates of disbursement in like manner show the amounts expected to be paid within the year.These estimates are classified by units of appropriation comprising several detailed heads. The expenditure, which is charged on the revenues of this province but is not submitted to the vote of the Legislative Assembly is indicated in the budget by the word "charged". Expenditure which is submitted to the vote of the Legislative Assembly is indicated by the word "voted". The following indicates the mode to be ordinarily followed in arriving at the estimate under each unit:-(1)Pay of officers (charged). - The estimate under this unit should show the pay and special pay (if any) of officers whose pay is not subject to the vote of the Legislature. Overseas pay of such officers, if drawn in India, should also be provided for under this unit.Note. - The pay and travelling allowance of officers of the Bihar Civil Service holding listed posts, permanently, is debited to the head "Pay of officers (charged)" and "allowances (charged)" respectively.(2)Allowances (charged). - This unit comprises two distinct heads, viz., (i) travelling allowance and (ii) other allowances. The latter includes "Compensatory allowances", "Cost of passages granted under the Superior Civil Service Rules, 1924", "Rewards to I.C.S. Officers for passing the examination in tribal and oriental languages" and "Payment on account of medical treatment of British Officers in superior service". Provision should be made accordingly.(3)Pay of officers (voted). - Provision should be made under this unit for the pay and special pay, if any, of the members of the Provincial and Junior Civil Services (including officers holding listed post temporarily).(4)Pay of establishment. - The estimate of establishments should provide for the gross sanctioned pay of each incumbent to be drawn on 1st April of the year for which the estimate is framed as well as the amount of increment, if any, which will fall due to him in course of the year. Provision on account of pay of new entrants should be made at the revised rates of pay fixed by Government. A detailed list showing the rate of pay to be drawn by each incumbent from time to time working up to the amounts provided for in the estimates and the date on which the increment, if any, will fall due should be furnished with the estimates. If any additional staff has been applied for, no provision for it should be made pending sanction of competent authority but the number and date of the letter in which sanction has been applied for and the amount that may be required may be entered separately in red ink in the list for the information of the Board. In column "Numbers-current year" should be repeated the entry made in the estimate submitted for that year without reckoning any increase in establishments sanctioned after the submission of the estimate. The difference, if any, between the number shown in this column and that proposed for the year under budget should be explained giving a copy of the order of competent authority sanctioning the increase, if any, for reference.(5)Allowances (voted). - The estimate under Travelling allowance" as well as other detailed heads within the unit should be based generally on the average of the actual of the three preceding years. If unusually large expenditure on this account is anticipated, the necessary provision for the same should be made in the estimate and a note inserted in the column of remarks giving reasons.(6)Contingencies (contract). - The contract grant for District Officers is confined only to the following sub-heads subordinate to the head "25-General Administration":-(i)General Establishment;(ii)Treasury Establishment;(iii)Other Establishment-(a)Process-Serving Establishment;(b)Staging Bunglows.A statement showing the provision made under each of these sub-heads working up to the total grant fixed for a district under the contract should be furnished with the estimates under each of these sub-heads.(7)Contingencies (non-contract). - The instructions given in Rule 5(3) of the Budget Manual should be carefully observed in framing estimates under the detailed heads comprising this unit.
