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GOVERNMENT OF SIKKIM
FINANCE REVENUE & EXPENDITURE DEPARTMENT
GANGTOK
No. 138/Bud/Fin                                                                                                  Date 01.08.2008

BUDGET CIRCULAR

 The Guidelines to be followed for preparation of Budget Estimates for 2009-10 is as under:

ESTIMATE OF RECEIPTS (FORM - I)


The estimates should be worked out based on trend Growth rate & also on policy decisions and other relevant orders. It must include total arrears and outstanding dues to be recovered during the year under report. The possibility of increase in the tax and non-tax revenue and the additional yield anticipated from such revisions / increase has to be projected in detail in column 8 of Form-I. In case any shortfall is anticipated in the revenue realization, appropriate explanation has to be recorded e.g. post-budget decision of the Government, deficiencies in the tax collection machinery and the measures taken thereof by the Department. During the financial year 2007-08 some Departments have not been able to realize revenue to the extent estimated by them. These Departments have to furnish detailed explanations for shortfall during 2007-08 and propose measures to bridge the shortfall of the previous year so as to neutralize the deficit in the budget estimates of the current year. The Departments must take urgent steps to increase their revenue commensurate with increase in expenditure.

ESTIMATE OF EXPENDITURE (FORM-II)


The estimates of expenditure may be submitted in the Form-II. In view of reduced quantum of Non-Plan revenue Deficit Grant by the Twelfth Finance Commission for the period 2005-10, it has been decided that no increase in provision under “Direction and Administration” will be allowed except under “Salaries” for which the estimates must be based on detailed Nominal Rolls in support of the actual requirements and appropriate reasons for increase in the provision over the previous year.
Consolidated estimates of expenditure under “Salaries” have to be framed separately for Plan and Non–Plan duly certified by Heads of Departments. While calculating Salaries, basic pay should be as on 1.4.09 with D.A @ 47%. In addition 8.5% may be added to the gross amount to cover expenses on account of increase in D.A., Leave encashment, Medical expenses etc. In case of big Departments like Human Resource Development, Nominal Rolls may be segregated District wise, Sub-division wise, Institution wise etc. No provision should be proposed for posts lying vacant for one year or more. Provision for vacant posts should be made with circumspection so as to avoid savings due to non filling up of the posts. A separate CONSOLIDATED Statement i.e. ONE STATEMENT FOR EACH DEPARTMENT should be prepared showing total strength in Appendix III. The figures in the Statements should be accurate since have to included in the Demands for Grants for the financial year as per Recommendations of 12th Finance Commission. All Departments must submit statement of existing strength of Regular Work-Charged and Muster Roll employees separately under Plan and Non-Plan as per Appendix V and VI.
The expenditure on encashment of unutilized leave at the credit of government employees at the time of retirement/death/termination is classified under the Head “2071-Pension and other Retirement Benefits 01-Civil 115-Leave Encasement Benefits” under demand No. 10 and operated by the Pension Section of the Finance Revenue & Expenditure Department. All Departments must submit a separate detailed estimate of funds required under this sector to the Additional Director, GPF/Pension, who will submit a consolidated statement of the total amount required to be provided in the budget of the Pension Section, of Finance, Revenue & Expenditure Department.
A Statement showing Subsidies (Explicit) released by the Departments since 2005-2006 to 2007-08 (Actuals) Budget Estimates & Revised Estimate for 2008-09 and Budget Estimates for 2009-10 may be prepared separately. These may have to be included in the State Budget.
The Works Departments and the Departments operating Stock Suspense should furnish a separate statement of the latest position of “8443-Civil Deposits”, Imprest Balance and Suspense Stock under the relevant Major Head showing, i) Opening Balance, ii) the transaction during the year, iii) closing balance, to enable the Finance, Revenue & Expenditure Department to ascertain the factual positions.
Some of the Departments may find it necessary to operate new heads of accounts in the Demands for Grants. Proposals for creation of new Heads may be submitted in the proforma prescribed, as this requires approval of the Accountant General, Sikkim. The following statements should invariably accompany the Budget proposals: -

Form – I                                  -           Estimate of Revenue Receipts
Form – II                                -           Estimate of Non –Plan Expenditure
Appendix - I                            -           Nominal Roll (Non – Plan/Plan)
Appendix -II                           -           Stock Suspense
Appendix – III                        -           Establishment Strength             
Appendix – IV                       -            Leave Encashment (to be submitted to the Additional Director, GPF/Pension Section)
Appendix –V & VI                 -           Muster Roll strength      & Work charged
Appendix – VII                       -           Motor Vehicles
The Budget forecast must be presented in the formats prescribed by the Finance Revenue & Expenditure Department. No proposals shall be accepted if found not in conformity with guidelines issued by the Finance, Revenue & Expenditure Department. The budget proposals must be submitted in book form in the standard A4 size paper. APPENDIX I, III, V, VI & VII be submitted in a separate folder for Plan & Non-Plan.
The proforma duly completed should be submitted in duplicate to the Finance Revenue & Expenditure Department, Budget Division latest by 5th September 2008 through the concerned Head of the Department. The schedule of discussions will be notified in due course.  Departments are requested to issue similar guidelines to the Autonomous Bodies/ Organizations/Offices under their administrative control to submit the proposals through them and the same included in their budget proposals. Finance Revenue & Expenditure Department will not entertain budget proposals of Autonomous Bodies/Organization/Office directly.
The Budget Circular along with the forms can be downloaded from the internet in the State Govt. website http://www.sikkim.gov.in/asp/budget.php the soft copy of all the statements can be sent by e-mail to budgetfred@gmail.com.

 

 

( Binod Silal )
Deputy Director (Budget)

Copy to:-

    • All the Secretaries/ Heads of Departments
    • The Registrar General, High Court of Sikkim, Gangtok.
    • The Member Secretary, State Legal Service Authority.
    • The Secretary, Public Service Commission
    • The Director, Treasury, Pay & Accounts Office, Gangtok.
    • The District & Session Judges East/ North & south/ West
    • The  Director, Internal Audit
    • The District Collector, East/ West/ North & South
    • The Deputy Secretary, Finance Rev. & Expenditure Deptt.
    • All Drawing & Disbursing Officers.