Section 57 in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
57. Budget of charitable or religious institution or endowment.
(1)The trustee of every charitable or religious institution or endowment shall, ninety days before the close of every financial year, submit in such form as may be specified by the Commissioner, a budget showing the probable receipts and disbursements of the institution or endowment during the following year -(i)to the Commissioner, if it is included in the list published under [clause (a) and clause (d)] [Substituted 'clause (d)' by Act No. 33 of 2007, dated 11.12.2007.] of Section 6 ;(ii)to the Deputy Commissioner, if it is included in the list published under clause (b) of Section 6 ;(iii)to the Assistant Commissioner, if it is included in the list published under clause (c) of Section 6.(2)(a)Every budget shall make an adequate provision for -(i)the due maintenance of the object of the institution or endowment and the proper performance of and the remuneration for, the services therein, including the dittam for the time being in force :Provided that the salaries of the religious and secular establishment shall not exceed thirty per tum of its annual income calculated under Section 65 ;(ii)the due discharge of all liabilities and subsisting commitments binding on the institution or endowment ;(iii)the maintenance of the working balance ;(iv)the arrangement to be made for securing the health, safety or convenience of the disciples, pilgrims, worshippers or other persons resorting to the institution or endowment;Provided that in the case of an institution or endowment whose annual income exceeds twenty thousand rupees, the provisions made under this item shall not be less than forty per tum of the balance of the income for the financial year remaining after making provision for items (i), (ii) and (iii) above ;(v)the contribution to the reserve fund of the institution or endowment at ten per tum of the balance referred to in the proviso to item (iv) above ;(vi)the construction, repair, renovation and improvement of the institution or endowment and the buildings connected therewith :Provided that in the case of an institution or endowment whose annual income is not less than rupees one lakh, the provision made under this item shall not be less than thirty per tum of the balance of the income for the financial year remaining after making provision for items (i), (ii), (iii) and (iv) above.(b)[ Where the budget relates to an institution or endowment whose annual income, as referred to under Section 65, exceeds fifty thousand rupees, the budget shall also make provision for payment of such amount to the common good fund as may be prescribed.] [Substituted by Act No. 33 of 2007, dated 11.12.2007.](3)The Commissioner, [the Additional Commissioner, the Joint Commissioner] [Inserted by Act No. 33 of 2007, dated 11.12.2007.] the Deputy Commissioner or the Assistant Commissioner, as the case may be, may after giving notice to the trustee in the prescribed manner and after considering his representation, if any, pass an order making such alterations, omissions or additions in the budget as he may deem fit.(4)If, in the course of a financial year, the trustee finds it necessary to modify the provisions made in the budget in regard to the receipt or to the distribution of the amounts to be expanded under the different heads, he may submit to the Commissioner, the Deputy Commissioner, or the Assistant Commissioner, as the case may be, his supplemental or revised budget. The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may make such alterations, omissions or additions therein as provided in sub-section (3) but so as not to affect the amount allotted in the budget under the items (ii) and (iii) of clause (a) of sub-section (2).(5)The trustee shall report forthwith every expenditure incurred in excess of the provisions made in the budget together with the reasons therefor to the Commissioner, [the Additional Commissioner, the Joint Commissioner] [Inserted by Act No. 33 of 2007, dated 11.12.2007.] the Deputy Commissioner or the Assistant Commissioner, as the case may be, who may ratify such excess expenditure.
