Budget - Manual - Vol II (Eng)

Budget Manual Chapter
BUDGET MANUAL
VOLUME II
MARCH 2012
Government of Madhya Pradesh
1 Government of Madhya Pradesh

Budget Manual Volume II Contents
Table of Contents
ANNEXURE 1 LIST OF CGA APPROVED MAJOR HEADS .................................................................................................. 4

ANNEXURE 2 LIST OF STANDARD OBJECTS AND DETAILED HEADS OF EXPENDITURE ................................................ 17
ANNEXURE 3 LIST OF SEGMENT CODES AND DEVELOPMENT HEADS .......................................................................... 31
ANNEXURE 4 EXTRACT OF CONTINGENCY FUND ACT AND RULES ............................................................................... 38
ANNEXURE 5 BUDGET CALENDAR ............................................................................................................................... 42
ANNEXURE 6 MEMO ON NEW SERVICE/ NEW INSTRUMENT OF SERVICE .................................................................... 43
ANNEXURE 7 MANUAL FOR PREPARATION OF MEDIUM TERM EXPENDITURE FRAMEWORK ..................................... 53
ANNEXURE 8 FORMS FOR STATEMENTS UNDER MADHYA PRADESH FRBM RULES, 2006 ........................................ 61
ANNEXURE 9 FORMAT FOR OUTCOME BUDGET .......................................................................................................... 74
ANNEXURE 10 FORMAT FOR GENDER BUDGET ............................................................................................................. 75
ANNEXURE 11 FORMATS FOR OBTAINING THE GOVERNORS ASSENT FOR PRESENTATION AND DISCUSSION OF
APPROPRIATIONS BILL .......................................................................................................................... 76
ANNEXURE 12 RULES OF PROCEDURE AND CONDUCT IN MP LEGISLATIVE ASSEMBLY ................................................. 78
ANNEXURE 13 FORMATS ON PROGRESS OF EXPENDITURE TO BE MAINTAINED BY BCOS ............................................ 81
ANNEXURE 14 FORMATS FOR BUDGET CONTROL REGISTER TO BE MAINTAINED BY DDOS......................................... 85
ANNEXURE 15 FORMATS FOR RE-APPROPRIATIONS AND RE-DISTRIBUTIONS ............................................................. 87
ANNEXURE 16 FORMAT FOR SUPPLEMENTARY GRANTS ............................................................................................... 91
ANNEXURE 17 FORMS FOR ESTIMATION OF SALARY EXPENDITURE ............................................................................. 93
List of Tables
TABLE 1: LIST OF CGA APPROVED MAJOR HEADS ........................................................................................................................................ 4

TABLE 2: STANDARD OBJECTS AND DETAILED HEADS OF EXPENDITURE................................................................................................17
TABLE 3: SEGMENT CODES ...............................................................................................................................................................................31
TABLE 4: DEVELOPMENT HEADS ....................................................................................................................................................................32
TABLE 5: MONETARY LIMITS FOR CLASSIFICATION OF NEW EXPENDITURE ON FAIRS AND EXHIBITIONS ..........................................43
TABLE 6: MONETARY LIMITS FOR CLASSIFICATION OF NEW EXPENDITURE FOR INVESTMENTS IN PSUS ..........................................45
TABLE 7: MONETARY LIMITS FOR CLASSIFICATION OF NEW EXPENDITURE FOR INVESTMENTS IN COOPERATIVE SOCIETIES ........45
TABLE 8: INDICATORS FOR DEPARTMENT OBJECTIVES ...............................................................................................................................57
TABLE 9: INDICATORS FOR DEPARTMENT MSOS .........................................................................................................................................57
TABLE 10: MATRIX FOR DATA COLLECTION .................................................................................................................................................58
TABLE 11: FORM F-1: TRENDS IN SELECT FISCAL INDICATORS .................................................................................................................61
TABLE 12: FORM F-2: ROLLING TARGETS FOR FISCAL INDICATORS .........................................................................................................63

Budget Manual Volume II Contents
TABLE 13: FORM F-4: SELECT FISCAL INDICATORS .....................................................................................................................................65

TABLE 14: FORM F-5: COMPONENTS OF STATE GOVERNMENT LIABILITIES (AMOUNT IN ` CRORE) ......................................67
TABLE 15: FORM F-5: WEIGHTED AVERAGE OF INTEREST RATES ON STATE GOVERNMENT LIABILITIES .........................................68
TABLE 16: FORM F-5: SPECIAL WAYS AND MEANS ADVANCES AND OVERDRAFTS AVAILED BY STATE GOVERNMENT FROM RBI 68
TABLE 17: FORM F-6: CSF ..............................................................................................................................................................................69
TABLE 18: FORM F-7: GUARANTEES GIVEN BY GOVERNMENT ..................................................................................................................69
TABLE 19: FORM F-8: GRF .............................................................................................................................................................................70
TABLE 20: FORM F-9: STATEMENT OF FINANCIAL ASSETS .......................................................................................................................71
TABLE 21: FORM F-10: REVENUES RAISED BUT NOT REALIZED ...............................................................................................................71
TABLE 22: FORM F-11: EMPLOYMENT IN STATE GOVERNMENT..............................................................................................................72
TABLE 23: FORM F-11: EMPLOYMENT IN STATE PSUS .............................................................................................................................73
TABLE 24: FORM F-11: EMPLOYMENT IN SEMI GOVERNMENT BODIES..................................................................................................73
TABLE 25: FORM F-11: EMPLOYMENT IN UNIVERSITIES ...........................................................................................................................73
TABLE 26: FORM F-11: EMPLOYMENT IN ULBS .........................................................................................................................................73
TABLE 27: OUTCOME BUDGET FOR FINANCIAL YEAR 20. .-. . ...................................................................................................................74
TABLE 28: GENDER BUDGET FORMAT FOR CATEGORY 1 AND 2 SCHEMES (FINANCIAL YEAR 20. .- . . YEAR T) ..........................75
List of Figures
FIGURE 1: PRIORITIZATION OF OBJECTIVES ..................................................................................................................................................54

FIGURE 2: COMPONENT LINKAGES ..................................................................................................................................................................55
FIGURE 3: PERTINENT QUESTIONS WHILE DRAFTING LOGFRAME ..............................................................................................................57

Budget Manual Volume II Annexure 1
Annexure 1 LIST OF CGA APPROVED MAJOR HEADS

(BUDGET MANUAL VOLUME I REFERENCE: CHAPTER 3)
Table 1: List of CGA Approved Major Heads
CONSOLIDATED FUND REVENUE

RECEIPT HEADS (REVENUE ACCOUNT)
A. Tax Revenue
(a) Taxes on Income and Expenditure
(b) Taxes on Property and Capital Transactions
0029 Land Revenue
0030 Stamps and Registration Fees
0031 Estate Duty
0032 Taxes on Wealth Tax
0033 Gift Tax
0035 Taxes on Immovable Property other than Agricultural Land
(c) Taxes on Commodities and Services
0037 Customs
0038 Union Excise Duties
0039 State Excise
0040 Taxes on Sales, Trade etc.
0041 Taxes on Vehicles
0042 Taxes on Goods & Passengers
0043 Taxes and Duties on Electricity
0044 Service Tax
0045 Other Taxes and Duties on Commodities and Services
B. Non-Tax Revenue
(a) Fiscal Services
0046 Currency, Coinage and Mint
0047 Other Fiscal Services
(b) Interest Receipts, Dividends and Profits
0049 Interest Receipts
0050 Dividends and Profits
(c) Other Non-Tax Revenue
(i) General Services
0051 Public Service Commission
0055 Police
0056 Jails
0057 Supplies and Disposals
0058 Stationery and Printing
0059 Public Works
0070 Other Administrative Services
0071 Contribution and Recoveries towards Pension and Other Retirement benefits
0075 Miscellaneous General Services
0076 Defense Services Army

0077 Defense Services Navy

0078 Defense Services Air Force
0079 Defense Services Ordnance Factories
(ii) Social Services
0202 Education, Sports, Art and Culture
0210 Medical and Public Health
0211 Family Welfare
0215 Water Supply and Sanitation
0216 Housing
0217 Urban Development
0220 Information and Publicity
0221 Broadcasting
0230 Labour and Employment
0235 Social Security and Welfare
0250 Other Social Services
(iii) Economic Services
0401 Crop Husbandry
0403 Animal Husbandry
0404 Dairy Development
0405 Fisheries
0406 Forestry and Wild Life
0407 Plantations
0408 Food Storage and Warehousing
0415 Agricultural Research and Education
0425 Co-operation
0435 Other Agricultural Programs
0506 Land Reforms
0515 Other Rural Development Programs
0551 Hill Areas
0552 North Eastern Areas
0575 Other Special Areas Programs
0700 Major Irrigation
0701 Medium Irrigation
0702 Minor Irrigation
0801 Power
0802 Petroleum
0803 Coal and Lignite
0810 Non Conventional Sources of Energy
0851 Village and Small Industries
0852 Industries
0853 Non-ferrous Mining and Metallurgical Industries
0875 Other Industries
1001 Indian Railways-Miscellaneous Receipts
1002 Indian Railways-Commercial Lines-Revenue Receipts
1003 Indian Railways-Strategic Lines-Revenue Receipts
1051 Ports and Light Houses

1052 Shipping
1053 Civil Aviation
1054 Roads and Bridges
1055 Road Transport
1056 Inland Water Transport
1075 Other Transport Services
1201 Postal Receipts
1225 Telecommunication Receipts
1275 Other Communication Services
1401 Atomic Energy Research
1425 Other Scientific Research
1452 Tourism
1453 Foreign Trade and Export Promotion
1456 Civil Supplies
1475 Other General Economic Services
C. Grants-In-Aid and Contributions
1601 Grants-in-aid from Central Government
1603 States Share of Union Excise Duties
1605 External Grant Assistance
1606 Aid Material and Equipment
EXPENDITURE HEADS (REVENUE ACCOUNT)
A. General Services
(a) Organs of State
2011 Parliament/State/Union Territory Legislatures
2012 President/Vice-President/Governor/Administrator or Union Territories
2013 Council of Ministers
2014 Administration of Justice
2015 Elections
2016 Audit
(b) Fiscal Services
(i) Collection of Taxes on Income and Expenditure
2020 Collection of Taxes on Income and Expenditure
(ii) Collection of Taxes on Income and Expenditure
2029 Land Revenue
2030 Stamps and Registration
2031 Collection of Estate Duty, Taxes on Wealth and Gift Tax
2035 Collection of Other Taxes on Property and Capital Transactions
(iii) Collection of Taxes on Commodities and Services
2037 Customs
2038 Union Excise Duties
2039 State Excise
2040 Taxes on Sales, Trade etc.
2045 Other Taxes and Duties on Commodities and Services
(iv) Other Fiscal Services
2046 Currency, Coinage and Mint

2047 Other Fiscal Services

(c) Interest payment and servicing of Debt
2048 Appropriation for reduction or avoidance of Debt
2049 Interest Payments
(d) Administrative Services
2051 Public Service Commission
2052 Secretariat General Services
2053 District Administration
2054 Treasury and Accounts Administration
2055 Police
2056 Jails
2057 Supplies and Disposals
2058 Stationery and Printing
2059 Public Works
2061 External Affairs
2070 Other Administrative Services
(e) Pensions and Miscellaneous General Services
2071 Pensions and Other Retirement benefits
2075 Miscellaneous General Services
(f) Defense Services
2076 Defense Services-Army
2077 Defense Services-Navy
2078 Defense Services-Air Force
2079 Defense Services-Ordnance Factories
B. Social Services
(a) Education, Sports, Art and Culture
2202 General Education
2203 Technical Education
2204 Sports and Youth Services
2205 Art and Culture
(b) Health and Family Welfare
2210 Medical and Public Health
2211 Family Welfare
(c) Water Supply, Sanitation, Housing and Urban Development
2215 Water Supply and Sanitation
2216 Housing
(d) Information and Broadcasting
2220 Information and Publicity
2221 Broadcasting
(e) Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes
2225 Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes
(f) Labour and Labour Welfare
2230 Labour and Employment
(g) Social Welfare and Nutrition
2235 Social Security and Welfare

2236 Nutrition
2245 Relief on account of Natural Calamities
(h) Others
2251 Secretariat Social Services
C. Economic Services
(a) Agriculture and Allied Activities
2401 Crop Husbandry
2402 Soil and Water Conservation
2405 Fisheries
2406 Forestry and Wild Life
2407 Plantations
2408 Food Storage and Warehousing
2415 Agricultural Research and Education
2416 Agricultural Financial Institutions
2425 Co-operation
2435 Other Agricultural Programs
(b) Rural Development
2501 Special Programs for Rural Development
2505 Rural Employment
2506 Land Reforms
2515 Other Rural Development Programs
(c) Special Areas Programs
2551 Hill Areas
2552 North Eastern Areas
2553 MPs Local Area Development Scheme
2575 Other Special Areas Programs
(d) Irrigation and Flood Control
2700 Major Irrigation
2701 Medium Irrigation
2705 Command Area Development
2711 Flood Control and Drainage
(e) Energy
2801 Power
2802 Petroleum
2803 Coal and Lignite
2810 Non-Conventional Sources of Energy
2820 Energy Co-ordination and Development
(f) Industry and Minerals
2851 Village and Small Industries
2852 Industries
2853 Non-ferrous Mining and Metallurgical Industries
2875 Other Industries

2885 Other Outlays on Industries and Minerals

(g) Transport
3001 Indian Railways-Policy Formulation, Direction, Research and other Miscellaneous
Organization
3002 Indian Railways-Commercial Lines-Working Expenses
3003 Indian Railways-Strategic Lines-Working Expenses
3004 Indian Railways-Open Line Works (Revenue)
3005 Payments to General Revenues
3006 Appropriation from Railway Surplus
3007 Repayment of Loans taken from General Revenues
3025 Payment towards amortization of over capitalization
3051 Ports and Light Houses
3052 Shipping
3053 Civil Aviation
3054 Roads and Bridges
3055 Road Transport
(h) Communications
3201 Postal Services
3225 Telecommunication Services
3230 Dividends to General Revenues
3231 Appropriation from Telecommunications Surplus
3232 Repayment of Loans taken from General Revenues by Telecommunications
3252 Satellite Systems
3275 Other Communication Services
(i) Science Technology and Environment
3401 Atomic Energy Research
3402 Space Research
3403 Oceanographic Research
3425 Other Scientific Research
3435 Ecology and Environment
(j) General Economic Services
3451 Secretariat-Economic Services
3452 Tourism
3453 Foreign Trade and Export Promotion
3454 Census Surveys and Statistics
3455 Meteorology
3456 Civil Supplies
3465 General Financial and Trading Institutions
3466 International Financial Institutions
D. Grants-in-aid and contributions
3601 Grants-in-aid to State Governments
3602 Grants-in-aid to Union Territory Governments
3603 Payment to States share of Union Excise Duties

3604 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions
3605 Technical and Economic Co-operation with other countries
3606 Aid Materials and Equipments
CONSOLIDATED FUND CAPITAL PUBLIC DEBT, LOANS, ETC. RECEIPTS HEADS (CAPITAL
ACCOUNT)
4000 Miscellaneous Capital Receipts
EXPENDITURE HEADS (CAPITAL ACCOUNT)
A. Capital Account of General Services
4046 Capital Outlay on Currency, Coinage and Mint
4047 Capital Outlay on other Fiscal Services
4055 Capital Outlay on Police
4058 Capital Outlay on Stationery and Printing
4059 Capital Outlay on Public Works
4070 Capital Outlay on other Administrative Services
4076 Capital Outlay on Defense Services
B. Capital Account of Social Services
(a) Capital Account of Education, Sports, Art and Culture
4202 Capital Outlay on Education, Sports, Art and Culture
(b) Capital Account of Health and Family Welfare
4210 Capital Outlay on Medical and Public Health
4211 Capital Outlay on Family Welfare
(c) Capital Account of Water Supply, Sanitation, Housing and Urban Development
4215 Capital Outlay on Water Supply and Sanitation
4216 Capital Outlay on Housing
4217 Capital Outlay on Urban Development
(d) Capital Account of Information and Broadcasting
4220 Capital Outlay on Information and Publicity
4221 Capital Outlay on Broadcasting
(e) Capital Account of Welfare of Schedule Castes, Schedule Tribes and other Backward Classes
4225 Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes and other Backward
Classes
(g) Capital Account of Social Welfare and Nutrition
4235 Capital Outlay on Social Security and Welfare
4236 Capital Outlay on Nutrition
(h) Capital Account of Other Social Services
4250 Capital Outlay on other Social Services
C. Capital Accounts of Economic Services
(a) Capital Account of Agriculture and Allied Activities
4401 Capital Outlay on Crop Husbandry
4402 Capital Outlay on Soil and Water Conservation
4403 Capital Outlay on Animal Husbandry
4404 Capital Outlay on Dairy Development
4405 Capital Outlay on Fisheries
4406 Capital Outlay on Forestry and Wild Life
4407 Capital Outlay on Plantations
4408 Capital Outlay on Food Storage and Warehousing

4415 Capital Outlay on Agricultural Research and Education

4416 Capital Outlay on Agricultural Financial Institutions
4425 Capital Outlay on Co-operation
4435 Capital Outlay on other Agricultural Programs
(b) Capital Account of Rural Development
4515 Capital Outlay on other Rural Development Programs
(c) Capital Account of Special Areas Program
4551 Capital Outlay on Hill Areas
4552 Capital Outlay on North Eastern Areas
4575 Capital Outlay on other Special Areas Programs
(d) Capital Account of Irrigation and Flood Control
4700 Capital Outlay on Major Irrigation
4701 Capital Outlay on Medium Irrigation
4702 Capital Outlay on Minor Irrigation
4705 Capital Outlay on Command Area Development
4711 Capital Outlay on Flood Control Projects
(e) Capital Account of Energy
4801 Capital Outlay on Power Projects
4802 Capital Outlay on Petroleum
4803 Capital Outlay on Coal and Lignite
4810 Capital Outlay on Non-Conventional Sources of Energy
(f) Capital Account of Industry and Minerals
4851 Capital Outlay on Village and Small Industries
4852 Capital Outlay on Iron and Steel Industries
4853 Capital Outlay on Non-ferrous Mining and Metallurgical Industries
4854 Capital Outlay on Cement and Non-metallic Mineral Industries
4855 Capital Outlay on Fertilizer Industries
4856 Capital Outlay on Petro-Chemical Industries
4857 Capital Outlay on Chemicals and Pharmaceutical Industries
4858 Capital Outlay on Engineering Industries
4859 Capital Outlay on Telecommunication and Electronic Industries
4860 Capital Outlay on Consumer Industries
4861 Capital Outlay on Atomic Energy Industries
4875 Capital Outlay on other Industries
4885 Other Capital Outlay on Industries and Minerals
(g) Capital Account of Transport
5002 Capital Outlay on Indian Railways-Commercial Lines
5003 Capital Outlay on Indian Railways-Strategic Lines
5051 Capital Outlay on Ports and Light Houses
5052 Capital Outlay on Civil Aviation
5054 Capital Outlay on Roads and Bridges
5055 Capital Outlay on Road Transport
5056 Capital Outlay on Inland and Water Transport
5075 Capital Outlay on other Transport Services
(h) Capital Account of Communication
5201 Capital Outlay on Postal Services

5225 Capital Outlay on Telecommunication Services

5252 Capital Outlay on Satellite System
5275 Capital Outlay on other Communication Services
(i) Capital Account of Science Technology and Environment
5401 Capital Outlay on Atomic Energy Research
5402 Capital Outlay on Space Research
5403 Capital Outlay on Oceanographic Research
5425 Capital Outlay on other Scientific and Environmental Research
(j) Capital Account of General Economic Services
5452 Capital Outlay on Tourism
5453 Capital Outlay on Foreign Trade and Export Promotion
5455 Capital Outlay on Meteorology
5465 Investments in General Financial and Trading Institutions
5466 Investment in International Financial Institutions
5475 Capital Outlay on other General Economic Services
D. Grants-in-aid and Contributions
E. Public Debt
6001 Internal Debt of Central Government
6002 External Debt
6003 Internal Debt of the State Government
6004 Loans and Advances from the Central Government
6005 External Debt Suspense
F. Loans and Advances
6075 Loans for Miscellaneous General Services
6202 Loans for Education, Sports, Art and Culture
6210 Loans for Medical and Public Health
6211 Loans for Family Welfare
6215 Loans for Water Supply and Sanitation
6216 Loans for Housing
6217 Loans for Urban Development
6220 Loans for Information and Publicity
6221 Loans for Broadcasting
6225 Loans for Welfare of Schedule Castes, Scheduled Tribes and other Backward Classes
6235 Loans for Social Security and Welfare
6245 Loans for Relief on account of Natural Calamities
6250 Loans for other Social Services
6401 Loans for Crop Husbandry
6402 Loans for Soil and Water Conservation
6403 Loans for Animal Husbandry
6404 Loans for Dairy Development
6405 Loans for Fisheries
6406 Loans for Forestry and Wild Life
6407 Loans for Plantations
6408 Loans for Food Storage and Warehousing
6416 Loans to Agricultural Financial Institutions
6425 Loans for Co-operation

6435 Loans for Other Agricultural Programs

6501 Loans for Special Programs for Rural Development
6505 Loans for Rural Employment
6506 Loans for Land Reforms
6515 Loans for other Rural Development Programs
6551 Loans for Hill Areas
6552 Loans for North Eastern Areas
6575 Loans for other Special Areas Programs
6700 Loans for Major Irrigation
6701 Loans for Medium Irrigation
6702 Loans for Minor Irrigation
6705 Loans for Command Area Development
6711 Loans for Flood Control Projects
6801 Loans for Power Projects
6802 Loans for Petroleum
6803 Loans for Coal and Lignite
6810 Loans for Non-Conventional Sources of Energy
6851 Loans for Village and Small Industries
6852 Loans for Iron and Steel Industries
6853 Loans for Non-ferrous Mining and Metallurgical Industries
6854 Loans for Cement and Non-Metallic Mineral Industries
6855 Loans for Fertilizer Industries
6856 Loans for Petro-Chemical Industries
6857 Loans for Chemical and Pharmaceutical Industries
6858 Loans for Engineering Industries
6859 Loans for Telecommunication and Electronic Industries
6860 Loans for Consumer Industries
6861 Loans for Atomic Energy Industries
6875 Loans for other Industries
6885 Other loans to Industries and Minerals
7002 Loans to Railways
7051 Loans for Ports and Light Houses
7052 Loans for Shipping
7053 Loans for Civil Aviation
7055 Loans for Road Transport
7056 Loans for Inland Water Transport
7075 Loans for other Transport Services
7225 Loans for Telecommunication Services
7275 Loans for other Communication Services
7425 Loans for other Scientific Research
7452 Loans for Tourism
7453 Loans for Foreign Trade Export Promotion
7465 Loans for General Financial and Trading Institutions
7475 Loans for other General Economic Services
7601 Loans and Advances to State Governments
7602 Loans and Advances to Union Territory Governments

7605 Advances to Foreign Governments

7610 Loans to Government Servants etc.
7615 Miscellaneous Loans
G. Inter-State Settlement
7810 Inter State Settlement
H. Transfer to Contingency Fund
7999 Appropriation to the Contingency Fund
CONTINGENCY FUND
8000 Contingency Fund
PUBLIC ACCOUNT
I. Small Savings, Provident Funds, etc.
(a) National Small Savings Fund
8001 Savings Deposits
8002 Savings Certificates
8006 Public Provident Funds
8007 Investments of National Small Savings Fund
8008 Income and Expenditure of National Small Savings Fund
(b) State Provident Funds
8009 State Provident Funds
(c) Other Accounts
8010 Trusts and Endowments
8011 Insurance and Pension Funds
8012 Special Deposits and Accounts
8013 Other Deposits and Accounts
J. Reserve Funds
(a) Reserve Funds bearing Interest
8115 Depreciation/Renewal Reserve Fund
8116 Revenue Reserve Funds
8117 Development Funds
8118 Capital Reserve Funds
8121 General and Other Reserve Funds
(b) Reserve Funds not bearing Interest
8222 Sinking Funds
8223 Famine Relief Fund
8224 Central Road Funds
8225 Roads and Bridges Fund
8228 Revenue Reserve Funds
8229 Development and Welfare Funds
8235 General and Other Reserve Funds
K. Deposits and Advances
(a) Deposits bearing Interest
8336 Civil Deposits
8337 Deposits of Railways
8338 Deposits of Local Funds
8342 Other Deposits

(b) Deposits not bearing Interest

8443 Civil Deposits
8444 Defense Deposits
8445 Railway Deposits
8446 Postal Deposits
8447 Telecommunication Deposits
8448 Deposits of Local Funds
8449 Other Deposits
8450 Balance Account of Union Territories
8451 Bhopal Gas Leak Disaster Relief Fund
(c) Advances
8550 Civil Advances
8551 Defence Advances
8552 Railway Advances
8553 Postal Advances
8554 Telecommunication Advances
L. Suspense and Miscellaneous
(a) Coinage Accounts
8656 Coinage Accounts
(b) Suspense
8658 Suspense Accounts
8659 Suspense Accounts (Defence)
8660 Suspense Accounts (Railways)
8661 Suspense Accounts (Postal)
8662 Suspense Accounts (Telecommunication)
8663 Accounting Adjustment Suspense
(c) Other Accounts
8670 Cheques and Bills
8671 Departmental Balances
8672 Permanent Cash Imprest
8673 Cash Balance Investment Account
8674 Security Deposits made by Government
8675 Deposits with Reserve Bank
8677 Remittances into Banks/Treasuries
(d) Accounts with Governments of Foreign Countries
8679 Accounts with Governments of other Countries
(e) Miscellaneous
8680 Miscellaneous Government Accounts
M. Remittances
(a) Money Orders and other Remittances
8781 Money Orders
8782 Cash Remittances and adjustments between officers rendering accounts to the same
Accounts Officer
8785 Other Remittances
(b) Inter Government Adjustment Account
8786 Adjusting Account between Central and State Governments

8787 Adjusting Account with Railways

8788 Adjusting Account with Posts
8789 Adjusting Account with Defense
8790 Accounts with States etc. (Railways)
8791 Accounts with States etc. (Posts)
8792 Accounts with States etc. (Defense)
8793 Inter State Suspense Account
8794 Accounts with the High Commissioner for India in U. K.
8795 Adjusting Account with Telecommunications
(c) Exchange Accounts
8797 Exchange Accounts
N. Cash Balance
8999 Cash Balance

Annexure 2 LIST OF STANDARD OBJECTS AND DETAILED HEADS OF EXPENDITURE

Table 2: Standard Objects and Detailed Heads of Expenditure
Object Detailed
Description Scope
Head Head
11 Salaries & Allowances
Should include salaries of the Governor, judges of the High
Salary Court, Ministers; and of the office bearers, Members,
11 001 officials and workers of the Legislative Assembly
11 003 Dearness Allowance Should include dearness allowance
11 004 Conveyance Allowance Should include conveyance allowance, where applicable
11 005 Tribal Area Allowance Should include tribal area allowance, where applicable
11 006 House Rent Allowance Should include house rent allowance
Should include city compensatory allowance, where
City Compensatory Allowance
11 007 applicable
Other allowances, for which separate detailed heads have
not been provided for, should be shown here. This includes
Other Allowances
telephone allowances, medical allowances and stationary
11 008 allowances provided to MLAs
11 009 Medical Reimbursement
11 010 Leave Travel Concession
11 011 Festival Advance
11 012 Deduct Recovery Festival Advance
11 013 Deputation Allowance
11 014 Food Allowance Should be provided as per service terms and conditions
11 015 Expenditure on laundry and saloon Should be provided as per service terms and conditions
11 016 Grain Advance
11 017 Deduct Recovery Grain Advance
11 018 Medical Advance

Object Detailed
Description Scope
Head Head
11 019 Deduct Recovery Medical Advance
11 020 Fixed T. A.
11 021 Special Pay
11 022 Sumptuary Allowance
11 023 Constituency Allowance
11 024 Daily Allowance
Should include remuneration to employees appointed on
Remuneration to Employees on contract
11 025 contract basis
11 027 Dearness Pay
11 028 Grade Pay
12 Wages Should include wages for work carried out by workers
Should include designation wise pension, gratuity and other
benefits to retired state government servants, freedom
Pension & ancillary Benefits
fighters and MLAs. However, should not include social
13 security pension.
Should include amounts of the awards, rewards and prize
given to state government servants and non government
Awards, Rewards, Prizes
individuals as well as expenditure incurred for organizing
14 these ceremonies
16 Salaries & Allowances All India Service
Court, Ministers; and of the office bearers, Members,
16 001 Salary officials and workers of the Legislative Assembly
16 007 City Compensatory Allowance applicable

Object Detailed
Description Scope
Head Head
16 008 Other Allowances allowances provided to MLAs
16 019 Deduct Recovery - Medical Advance
16 020 Fixed T.A.
16 021 Special Pay
16 027 Dearness Pay
16 028 Grade Pay
17 Salaries & Allowances Ministers and MLAs
17 008 Other Allowances allowances provided to MLAs

Object Detailed
Description Scope
Head Head
17 020 Fixed T.A.
17 021 Special Pay
Should include sumptuary allowance to the Governor,
judges of the High Court, Ministers, and to the office bearers
17 022 Sumptuary Allowance of the Legislative Assembly
Should include constituency allowance to the Ministers and
17 023 Constituency Allowance Members of the Legislative Assembly
Should include the tax payable by the state government on
the allowances and perquisites of Ministers and office
17 026 Income Tax on Salaries etc. bearers of the Legislative Assembly
18 Salaries & Allowances Judicial Services
18 008 Other Allowances telephone allowances, medical allowances and stationary

Object Detailed
Description Scope
Head Head
allowances provided to MLAs
18 020 Fixed T.A.
18 021 Special Pay
18 025 Remuneration to Employees on contract contract basis
18 027 Dearness Pay
18 028 Grade Pay
Pay of work charged & contingent
19 establishment
19 008 Other Allowances not been provided for, should be shown here. This includes

Object Detailed
Description Scope
Head Head
allowances provided to MLAs
19 020 Fixed T.A.
19 021 Special Pay
19 025 Remuneration to Employees on contract contract basis
19 027 Dearness Pay
19 028 Grade Pay
20 Travel Allowance
21 001 Travel Allowance (on Tour)
21 002 Travel Allowance (on Transfer)
21 003 Travel Allowance (on Training)
21 004 Value of railway warrants
21 005 Value of motor Warrants
22 Office Expenses
22 001 Service Postage and Telegrams
22 002 Telephone Charges
All new furnitures or replacement furnitures will be
Office Furniture
22 003 included.

Object Detailed
Description Scope
Head Head
22 004 Books and Periodicals
22 005 Electricity and Water Charges
22 006 Liveries
22 007 Stationery and forms
22 008 Other Contingencies
22 009 P.O.L.
Should include expenditure on travel arrangements of state
22 010 Hospitality and Entertainment Expenses guests and distinguished individuals as well as on
refreshments for state government meetings
Should include rent of buildings and land taken on lease
22 011 Rent, Rates and Local Taxes used for state government functions, as well as for payment
of local taxes
22 012 Printing & Publication Should include expenditure on printing and publications
All office related equipments like fax, computers etc. which
22 013 Office Equipments
are not part of any project.
23 Purchase of Vehicles
All new vehicles in addition to existing vehicles which are
Purchase of new vehicles
23 001 part of new item of expenditure
Purchase of vehicles against written New vehicles purchased against written off or disposed
23 002 off/replacement vehicles
24 Examination & Training
Should include expenditure on conducting exams and on the
Examination
24 001 selection procedure for selection of government servants
Should include fees given to institutions for trainings of
Training government servants as well as expenditure incurred
24 002 during such trainings
Should include expenditure on facilities provided to the
Expenditure on facilities given to
25 Governor, Ministers, Office bearers of the Legislative
distinguished personages.
Assembly and judges of the High Court

Object Detailed
Description Scope
Head Head
25 001 Furnishing of Official Residences
Water & Electricity Charges for official
25 002 Residences
Maintenance, repairs and carriage of camp and
25 003 house-hold
Payment and presents for services rendered on
25 004 tour
Special Trains and haulage of saloon Carriages
25 005 and airfares, etc.
25 006 Maintenance of official Railway saloon.
Should include expenditure on organizing seminars,
Seminar, Workshop, Conference workshops and conferences as well as fees for participating
26 in such events
31 Payment for Professional Services
Should include honorariums paid to examiners for the
Examiners
31 001 examinations conducted by different institutions
Should include payments for all categories of consultancy
Consultancy Services
31 002 services employed
31 003 Fees to Pleaders Should include fees paid to pleaders
31 004 Honorarium for special services Should include honorariums for all special services
Should include expenditure on security of offices and
Security Services government property as well as payment to individuals for
31 005 this purpose
Should include payment to agencies and/or individuals for
Cleaning Services
31 006 cleaning of offices and government premises
Should include expenditure on travel for attending
Transportation Charges government functions as well as payments for rented
31 007 vehicles for transportation of goods
Commission to Should include payment of commissions to Small Savings
31 008 Agents/Licenses/Concessionaires Agents, Stamp fee vendor etc

Object Detailed
Description Scope
Head Head
Should include lease and rental charges for equipments put
Lease/rental charges of equipment
31 009 to government use
Should include payments of other services which have not
Other charges
31 010 been covered in the above detailed heads
Should include expenditure on Minor Works, as defined by
Minor Works
32 the Works Departments
33 Maintenance Work
Should include expenditure on inspection and maintenance
Maintenance of Fixed Assets
33 001 of fixed assets
Maintenance of Machines & Equipment
33 002 of machines and equipment
Maintenance of Vehicles
33 003 of vehicles
33 004 Electricity Charges Should include charges for maintenance
Should include expenditure on items other than those listed
33 005 Others
above
All expenses related to maintenance and repairs of
33 006 Furniture Maintenance and Repairs
furnitures.
34 Material and Supplies
34 001 Purchase of Material
Should include expenditure on medicines for hospitals and
Purchase of Medicines
34 002 animal hospitals
34 003 Fodder & feed for animals & birds
34 004 Cost of Ration/Food Should include cost of ration/food where applicable
34 005 Arms and Ammunition Should include expenditure on arms and ammunition
Should include expenditure on items used in day to day
Consumables government activities and are not entered in the dead-stock
34 006 register
Should include expenditure on spare parts of machines,
Components and Spares
34 007 instruments and equipment

Object Detailed
Description Scope
Head Head
34 008 Dead Stock
Should include such expenditure that is not covered in the
Others
34 009 above listed detailed heads
35 Advertisement and Publicity Should include expenditure on advertisement and publicity
Should include expenditure on uniforms, beddings and tents
Clothing, Bedding & Tents
36 for establishments other than office establishments
37 Fair, Function and Exhibition
41 Stipends and Scholarship
Should include stipends given to student dwellers of
Stipends
41 001 Ashrams
41 002 Scholarship Should include all categories scholarships
Should include expenditure on study tours of students of
Study-tours educational institutions as well as of beneficiaries of various
41 003 schemes
42 Grant-in-aid
Should include grants to Non Government and Quasi-
Maintenance Grant Government institutions for Salary/ Honorarium Allowance
42 002 etc
Should include discretionary grants given by the Chief
Payment from Discretionary Grant
42 003 Minister and other Ministers
Consumption Grants other than Salary/ Honorarium
Consumption Grants
42 004 Allowance etc
Should include grants declared by Ministers during public
Grants-in-aid during Public Relation tours
42 005 rallies and tours
42 007 Others
Devolution of state taxes levied and collected
42 008 etc. to local Bodies
Grants to Panchayat Raj Institutions for
42 009 implementation of schemes
42 010 Grants to Urban Local Bodies for

Object Detailed
Description Scope
Head Head
implementation of schemes
Should include leave encashment benefits, contributions of
the center and state in different schemes, as well
Contribution
contributions that are mandated either by law or an
43 executive order
44 Subsidy
44 001 Direct subsidy
44 002 Subsidy to Corporation/Board
44 003 Labour Subsidy
44 004 Tax Subsidy
44 005 Regulatory advantages
44 006 Infrastructure Subsidies
44 007 Trade Protection Subsidies
44 008 Other Subsidy
44 009 Procurement Subsidy
45 Grants for building Capital Assets
45 001 Grants for building Capital Assets
Should include such expenditure that is not covered in the
Other Charges
51 above listed objects
52 Payment of Interest/dividend
Should include payment of interest on various loans taken
Payment of Interest
52 001 by the state government
Should include payment of dividends under specific
Payment of Dividend
52 002 decisions of the state government
53 Payment of Decretal Amount (Charges) Should include payments resulting from decrees
Should include payment of compensation as specified by
Compensation court orders such as compensation declared for victims of
54 attacks by wild animals etc
55 Suspense

Object Detailed
Description Scope
Head Head
55 001 Stock
55 002 Miscellaneous Public Works Advances
55 003 Workshop Suspense
Should include expenditure incurred for compilation of
56 Secret Services Expenses secret information
Share of cost of High Commission of India in
57 U.K.
Should include payment of taxes and royalty on
Payments of Taxes & Royalty
58 objects/services made available by the state government
59 Expenditure on Printing of Stamp Papers
Survey, Investigation & Design and Should include expenditure incurred on survey, evaluation
61 Preparation of DPRs. and preparation of DPRs for new schemes
62 Purchase of Land and Buildings/Acquisition
62 001 Purchase of Land/Acquisition
62 002 Purchase of Buildings/Acquisition
63 Machinery
Should include plants and machinery listed in the manuals
Plant and Machinery
63 001 of the works departments
Should include payment for equipment brought to use for
Equipment
63 002 specific official tasks e.g. wireless etc
Should include payment for accessories required for above
Accessories
63 003 listed equipment
63 004 Ordinary Tools & Plant Should include payment for ordinary tools and instruments
Should include expenditure incurred on Major Works as
Major Works
64 defined by Works Departments
64 001 Major Works Should include all major works above ` 101 crore
Should include all major works less than or equal to ` 101
Sub Major Works
64 002 crore
1 Limit as specified by the Finance Department

Object Detailed
Description Scope
Head Head
64 003 Pro-rata charged Establishment
64 004 Pro-rata charged T&P
65 Investment
66 Loan Repayment
66 001 Loan Repayment
66 002 Repayment of ways and means advance
66 003 Repayment of over draft
67 Loans and Advances
67 001 Loans & Advance (with Interest)
67 002 Loans & Advance (without Interest)
68 Annuity Payments
68 001 Annuity (Capital) All expenses of annuity repayment for capital investments
All expenses of annuity repayment for maintenance and
68 002 Annuity (Revenue/Maintenance) running of services which are usually annual recurring in
nature.
71 Depreciation
72 Write-off/losses
73 Inter Account Transfers
74 (-) Recoveries
74 001 From other states
74 002 From Central Governments
74 003 Stock
74 004 Transfer from funds
74 005 From other Institutions
74 006 Pro-rata charged Establishment
74 007 Pro-rata charged T&P
008 Stocks
75 State share for C./E./Co. sponsored

Object Detailed
Description Scope
Head Head
001 States Share
Share of loan assistance in Externally Aided
002 Projects
Share of Grant in aid in Externally Aided
003 Projects
004 Others
005 Centers Share

Annexure 3 LIST OF SEGMENT CODES AND DEVELOPMENT HEADS

Table 3: Segment Codes
Segment Code Description

0100 State Plan Schemes
0101 State Plan schemes (Normal)
0102 Tribal sub plan
0103 Scheduled castes Sub-Plan
0200 Finance commission
0201 Finance Commission (General)
0202 Finance Commission (TSP)
0203 Finance Commission (SCP)
0300 Scarcity works
0301 Scarcity Works (General)
0302 Scarcity Works (TSP)
0303 Scarcity Works (SCP)
0410 Energy development fund
0420 Mineral Area development fund
0430 Forest development fund
0440 Rural development fund
0450 School development fund
0460 Mineral Right Cess Fund
0470 Women and Child Welfare Fund
0480 Panchyat, Land Revenue Cess and Stamp Duty Fund
0490 Cess on Coal Storage
0510 Compensation
0520 Fund for Development for Hindi and Other State Languages
0540 World Food Programme Project Fund
0560 Guarantee Reserve Fund
0600 Schemes Financed out of Additive Funds from Government of India
Schemes Financed Out of Additive Funds From Government of India for Tribal
0602 Sub Plan
Schemes Financed Out of Additive Funds From Government of India for
0603 Scheduled Castes Sub-Plan
0700 Centrally sponsored schemes
0701 Centrally sponsored schemes Normal
0702 Centrally sponsored schemes T. S. P.
0703 Centrally sponsored schemes S. C. P.

Segment Code Description

0800 Central Sector Schemes
0801 Central sector schemes Normal
0802 Central sector schemes T. S. P.
0803 Central sector schemes S. C. P.
0900 Corporation Sponsored Schemes
0910 N. C. D. C.
0920 HUDCO
0930 Housing Board
0950 Fisheries corporation
0960 M.P. Electricity Board
0970 M.P.S.R.T.C.
1000 Other Corporation sponsored Schemes
1010 M/s Coal India limited
1100 Internal resources of Public sector undertaking
1201 Externally Aided Project (Normal)
1202 Externally Aided Project (Tribal Sub-Plan)
1203 Externally Aided Project (Scheduled Castes Sub-Plan)
1301 Central Finance Commission (Normal)
1302 Central Finance Commission (Tribal Sub-Plan)
1303 Central Finance Commission (Scheduled Castes Sub-Plan)
1401 NABARD General
1402 NABARD Schedule Tribal Sub-Plan
1403 NABARD Scheduled Castes
1500 Additional Central Assistance
1501 Additional Central Assistance (General)
1502 Additional Central Assistance (TSP)
1503 Additional Central Assistance (SCP)
Table 4: Development Heads
Development Head Description

01000 Agriculture & Allied Activities
01010 Crop Husbandry
01011 Agriculture Production
01012 Horticulture
01015 Agriculture Research & Education
01020 Soil & Water Conservation
01021 Agriculture Department
01022 Forest Department


01050 Fisheries
01060 Forest & Wild Life
01070 Plantation
01080 Other Agricultural Programmes
01081 Agricultural Marketing
01082 Agricultural Education
01090 Cooperation
01100 Public Distribution System
02000 Rural Development
02010 Special Programme For Rural Development
02011 I.R.D.P.
02012 D.P.A.P. / Water Shed Dev Programme
02013 I.R.E.P.
02020 Rural Employment
02030 Jawahar Rojgar Yojana
02040 Other Programmes
02050 Land Reform
02060 Other Rural Development Programmes
02061 Community Development
02062 Panchayat
02063 SJGSY /DRAD (ADMN)
02064 Water Shed Dev Programme
02065 JGSY / EAS
02066 DPIP
02067 WALMI
02068 Rural Roads
02069 DRDA (ADMN)
02070 Rural Housing (IAY)
02071 Gramin Ajivika Priyojana
02072 Rashtriya Sam Vikas Yojana
02073 Rural Livelihood Programme
02074 Mid-Day Meal
02075 National Rural Employment Guarantee Scheme
02076 M.P. Rojgar Guarantee Council
02077 BRGF (Backward Region Grant)
02078 MP RRDA Road Maintenance Renewal
02079 State Rural Road Connectivity
02080 State Rural Housing


02081 State SGSY
02082 Training
02083 Master Plan
02084 Sootradhar Scheme
02085 SGSY (State)
02086 Special Area Programmes
02088 CM Awas Yojna
04000 Irrigation And Flood Control
04010 Major And Medium Irrigation
04011 Water Resources Development Dept.
04012 N.V.D. Irrigation
04022 Agriculture Dept. (Well Construction)
04023 Micro/Minor Irrigation (Agriculture Dept.)
04030 Command Area Dev.
04040 Flood Control And Drainage
05000 Energy
05010 Power
05011 M.P.S.E.B.
05012 N.V.D.A.
05013 Non Conventional Sources Of Energy
06000 Industry And Mining
06010 Village And Small Industries
06011 Village Industries
06012 Handloom
06013 Khadi Gramodyog
06014 Handicraft
06015 Leather Dev.
06016 Sericulture
06020 Industries (Other Than V & SI)
06021 Industries And Service Sector (Including Power loom)
06022 Employment Services
06030 Mining
07000 Transport
07010 Ports And Light Houses
07020 Shipping
07030 Civil Aviation
07040 Road And Bridges
07050 Road Transport (M.P.S.R.T.C.)


08000 Communication
09000 Science, Technology And Environment
09010 Scientific Research
09020 Ecology & Environment
09021 Environment Planning And Co-Ordination
09022 M.P. Pollution Control Board
09023 Disaster Management Institute
09024 Bhojwet Land Project
09030 Biodiversity And Biotechnology
09040 Information Technology
10000 General Economic Services
10010 Secretarial Economic Services
10011 State Planning Board
10012 Untied Funds
10013 Special Programmes
10014 Computer Centre
10015 District Plan - MLA'S Scheme
10016 Strengthening Of District Offices
10017 Jan Bhagidari Yojna
10018 Bundel Khand Vikas Pradhikaran
10019 Support To Innovations
10020 Tourism
10030 Surveys & Statistics
10040 Civil Supplies
10051 Weights And Measures
10052 Others
11000 Social Services
11010 Education
11011 School Education
11012 Higher Education
11013 Adult Education
11014 School Education (Elementary)
11015 School Education (Secondary)
11020 Technical Education
11030 Sports & Youth Welfare
11031 Swaraj Bhavan
11040 Art & Culture


11043 Language & Gazetteers
11050 Public Health & Family Welfare
11051 Medical Education
11052 I.S.M. & Homeopathy
11053 Food & Drugs Adulteration
11060 Employees State Insurance Scheme
11070 Water Supply And Sanitation
11080 Housing (Including Police Housing)
11081 M.P. Housing Board
11082 Rural Housing
11083 Rental Housing
11084 Police Housing
11085 Loan To Govt. Servants
11091 Urban Development (Town And Country Planning)
11092 Urban Administration
11093 Urban Welfare
11094 State Capital Project
11095 M.P. Urban Projects
11096 Gwalior Capital Project
11100 Information & Publicity
11110 Welfare Of SC/ST & Other Backward Classes
11111 Welfare Of Sch. Casts
11112 Welfare Of Sch. Tribes
11113 Welfare Of Backward Classes
11114 Outlay In Pool For TSP/SCSP Programmes
11115 Electrification Of SC/ST Basti, Energization Programme
11116 Elementary Education ( SC/ST)
11117 Secondary Education ( SC/ST)
11118 Minority Of Welfare
11120 Labour & Employment
11121 Labour Welfare
11122 Craftsmen Training
11123 Employment Services
11124 Special Employment Schemes
11130 Social Security & Welfare
11131 Social Welfare
11132 Women & Child Welfare
11140 Nutrition


11151 Legal Aid To Poor
11152 Codification Of Customary Law
11161 M.P. Inst. Of Training For Y.L. And R.D.
11162 Upgradation Of District Administration. (Revenue Dept)
11163 Upgradation Of Police Administration (Home Dept)
11164 Jail & Jail Administration
11165 Strengthening Of Judicial Administration
11171 Infrastructure Development For Judicial
12000 General Services
12010 Jail (Welfare Of Prisoners)
12020 Stationary & Printing
12030 Academy Of Administration
12040 Administration Services - Public Works
12041 School Of Governance (GAD)
12050 Public Works
12051 Others-State Renewal Fund
12060 Institutional Finance
13000 Pool Funds For New Externally Aided Projects
14000 Externally Aided Project (EAP)
15000 Finance Commission (FC)

Annexure 4 EXTRACT OF CONTINGENCY FUND ACT AND RULES

THE MADHYA PRADESH CONTINGENCY FUND ACT, 1957 AND CONTINGENCY FUND
RULES, 1957
(Received the assent of Governor on the 23rd January, 1957; assent first published in the Madhya
Pradesh Gazette 25th January, 1957)
An Act to provide for the establishment and maintenance of the Constituency Fund of the
State of Madhya Pradesh.
Be it enacted by the Madhya Pradesh Legislature in the Seventh Year of the Republic of India as
follows:-
Short title and commencement
1 (a) This Act may be cited as the Madhya Pradesh Contingency Fund Act, 1957.
(b) It shall come into force immediately on its publication in the Official Gazette of the State.
Definitions
2 In this Act, unless there is anything repugnant in the subject or context, the Fund means the
Contingency Fund of the State of Madhya Pradesh establish under section 3.
Establishment of Contingency Fund
3 There shall be established a Fund in the nature of an imprest entitled The Contingency Fund of
the State of Madhya Pradesh into which shall be paid from and out of the Consolidated Fund of
the State of Madhya Pradesh a sum of two crore of rupees2.
Custody of Fund and withdrawal there from
4 The fund shall be held on behalf of the Governor by the Secretary to Government in the Finance
Department, and no advances shall be made out of the Fund, except for the purposes of meeting
unforeseen expenditure pending authorization of such expenditure by the Legislature of the State
under appropriation made by Law.
Power to make rules
5 For the purpose of carrying out the objects of this Act, the State Government may make rules
regulating all matters connected with or ancillary to the custody of payment of moneys into, and
the withdrawal of moneys from the Fund.
Repeal and Savings
6 (a) The Madhya Pradesh Contingency Fund Ordinance, 1956 (No. V of 1956), is hereby repealed.
(b) Notwithstanding such repeal, anything done or any action taken under the said Ordinance
shall be deemed to have been done or taken under this Act as if this Act were in force on the
date on which such thing was one or action was taken.
2This amount has been modified to two hundred crore rupees as per the Madhya Pradesh Contingency Fund
(Amendment) Act, 2011

In exercise of the powers conferred by section 5 of the Madhya Pradesh Contingency Fund Act, 1957
(VII of 1957), the State Government are pleased to make the following rules for regulating all matters
connected with or ancillary to the custody of, payment of moneys into, and the withdrawal of moneys
from, the Contingency Fund of the State of Madhya Pradesh, namely:
THE MADHYA PRADESH CONTINGENCY FUND RULES, 1957
1. These Rules shall be called The Madhya Pradesh Contingency Fund Rules, 1957.
2. In these Rules unless there is anything repugnant in the subject or context,-
(a) Contingency Fund means the imprest entitled The Contingency Fund of the State of Madhya
Pradesh established under Madhya Pradesh Contingency Fund Act, 1957 (No. VII of 1957),
with a sum of rupees two hundred crore which shall be held on behalf of the Governor of
Madhya Pradesh by the Secretary to the Government of Madhya Pradesh, Finance Department.
(b) Governor means the Governor of Madhya Pradesh.
3. Advances from the Contingency Fund will be made only to meet unforeseen expenditure of an
indisputably emergent character not provided for in the budget or in cases in which the
postponement of expenditure would be administratively impossible or serious inconvenience or
serious loss or damage would be caused thereby to the public service.
4. All applications for advances from the Contingency Fund should be made to the Secretary to
Government of Madhya Pradesh, Finance Department. The applications shall give:
(a) brief particulars of the additional expenditure involved;
(b) the circumstances in which provision could not be included in the budget;
(c) the reasons why its postponement is not possible;
(d) the amount required to be advanced from the contingency fund with full cost of the proposal
for the year or part of the year, as the case may be;
(e) the grant or appropriation under which provision will eventually have to be made; and the
particulars of the savings when expenditure on a new service can be met by re-
appropriation of funds within the grant.
5. The order sanctioning an advance from the Contingency Fund, which shall specify the amount, the
grant or appropriation to which it relates and give brief particulars by sub-heads and units of
appropriation of the expenditure for meeting which it is made, shall be issued by the Finance
Department as an order of the Governor and communicated to the Administrative Department
concerned and to the Accountant General, Madhya Pradesh.
6. If, in any case, after the order sanctioning an advance from the Contingency Fund has been issued
in accordance with rule 5 and before action is taken in accordance with rule 8 or 9, it is found that
the advances sanctioned will remain wholly or partly unutilized, an application shall be made to
the sanctioning authority for cancelling or modifying the sanction, as the case may be.
7. Sanctions issued to the Heads of Departments by the Administrative Department for incurring
expenditure against the advance shall specify accounts classification in the same details as in rule
5.
8. (a) Supplementary estimates or Vote on Account, as the case may be, for all expenditure so
financed, shall be presented to the Legislative Assembly at the first session meeting immediately
after the advance is sanctioned unless such advance has been resumed to the Contingency Fund in
accordance with the provision of sub-rule (2). Where, however, an advance from the Contingency

Fund is sanctioned after the finalization of the Supplementary Estimates/Vote on Account in the
Finance Department, the estimate in respect of the expenditure so financed, may be presented to
the Legislative Assembly at the session next after.
(b) As soon as the Legislative Assembly has authorized additional expenditure by means of an Act,
the advance or advances made from the Contingency Fund whether for meeting the expenditure
incurred before the estimates were presented to the Legislative Assembly or after they were so
presented shall be resumed to the Fund to the full extent of the Appropriation made in the Act.
9. All advances sanctioned from the Contingency Fund to meet expenditure in excess of the
provision for the service included in an Appropriation (Vote on Account) Act shall be resumed to
the Contingency Fund as soon as the Appropriation Act in respect of the expenditure on the
service for the whole year including the excess met from the advances from the Contingency Fund,
has been passed.
10. (a) The Administrative Department shall be responsible for sending to Finance Department the
proposals for estimates in recoupment of advances from the Contingency Fund and, in the prcis
explaining the estimates, a note to the following effect shall be appended:
A sum of `has been advanced from the Contingency Fund in . and an equivalent
amount is required to enable repayment to be made to that Fund.
(b) In case of expenditure on a new service not contemplated in the Annual Financial Statement,
advance from the Contingency Fund, despite savings to the extent being available within the
sanctioned grant, should be to the full extent of the expenditure to be incurred up to the date of
obtaining the Supplementary Grant, which should be for a token sum when savings are available
in the sanctioned grant. The note explaining the Supplementary Grant should be in the following
form:
The expenditure is on a new service. A sum of `has been advanced from the
Contingency Fund in.and an equivalent amount is required to enable repayment to be
made to that Fund. The amount, viz. `.. A part of the amount, viz. `..can be found by
re-appropriation of savings within the grant and a token vote only is now required/A vote is
required for the balance, viz., `..
11. A copy of the order resuming the advance which shall give a reference to the number and date of
the order in which the original advance was made and to the Appropriation Act referred to in
rules 8 and 9 shall be forwarded by the Finance Department to the Accountant General, Madhya
Pradesh.
12. An account of the transaction of the Fund shall be maintained by the Finance Department in Form
A annexed to these rules.
13. The accounting procedure for expenditure met out of advance from the Contingency Fund shall be
as follows:-
(a) All drawing officers shall prepare separate bills in respect of expenditure to be met out of the
advance from the Contingency Fund and all such bills shall be labelled conspicuously on top
Contingency Fund by using a rubber stamp or by writing in red ink. Detailed classification of
the expenditure in the bill should be given according to the usual budget heads.
(b) Account of the expenditure shall be maintained separately and reported to the Chief
Controlling Officers monthly for control of expenditure in a statement headed Expenditure

met from the Contingency Fund. The account shall be maintained in the same details as for
expenditure met from the ordinary budget grant.
(c) As soon as orders received allotting funds out of the estimate to meet the expenditure
provisionally met from an advance from the Contingency Fund, the procedure of drawing on
separate bills shall be discontinued as the separate account shall be closed by transferring the
expenditure to the regular departmental account.
FORM A (vide rule 12)

Madhya Pradesh Contingency Fund
Amount of the Fund `.
i. Serial No.
ii. Date of transaction.
iii. No. and name of grant or appropriation.
iv. No. and date of the application for advance.
v. No. and date of the order making the advance.
vi. Amount advanced. (`)
vii. Appropriation Act after each additional expenditure.
viii. Amount of advanced resumed.
ix. Balance after each transaction.
x. Initials of Officer-in-charge.
xi. Remarks.
Note:
(i) The balance should be struck after each transaction.
(ii) The amount of the advances should be entered in black ink when made and in red ink when
resumed

Annexure 5 BUDGET CALENDAR

Budget calendar 2011-12 has been shown as sample and changes may be made as per
requirement from time to time
Budget Calendar for Financial Year 2011-12 ( Budget Estimates 2012-13
Last date for submission of proposals for First Supplementary Estimates for
25th June, 2011
the financial year 2011-12
Actual figures of receipt and expenditure for the year 2010-11 obtain from
30th July, 2011
AGMP
Provision of Mudra Software to Budget Controlling Officers by the Finance
30th July, 2011
Department for Non-Plan/Plan and Revenue Receipts estimates
Last date for submission of budget estimates of Revenue Receipts/
30 th September, 2011
Recoveries for 2012-13 to the Finance Department
1 st October, 2011 Plan ceiling for 2012-12 from State Planning Board
Last date for submission of budget estimates of Non-Plan and new item
14th October 2011
proposals for 2012-13 to the Finance Department
Last date for submission of budget estimates of Plan proposals for 2012-13 to
27th October 2011
the Finance Department
Discussion with department officials (HODs and Additional/ Deputy
31st October 2011
Secretaries)on budget estimates of Revenue Receipts
31st October 2011 Last date for submission of information regarding FRBM by the departments
Last date for submission of proposals for Second Supplementary Estimates

31st October 2011
for the financial year 2011-12
1st November 2011 to Discussion with department officials (HODs and Additional / Deputy
21st November 2011 Secretaries)on budget estimates of non plan expenditure
22nd November 2011
Discussion with department officials (HODs and Additional / Deputy
to
Secretaries)on budget estimates of plan expenditure
9th December 2011
19th December 2011 Discussions with department Principal Secretaries/ Secretaries on proposals
to 30th December of the Budget Estimates for Non Plan / Plan at the level of Principal
2011 Secretary/Secretary Finance
Last date for submission of information for Budget Speech of Honorable
31st December 2011
Finance Minister
Last date for submission of information regarding outstanding guarantees
16th January 2012 given by the state government in 2010-11 as on 31.12.2011 and land allotment
in 2010-11 by the state government at concessional rates.
Upto 10th January Discussions, if found necessary, between department ministers and Finance
2012 Minister on budget estimates.
Last date for submission of proposals for Third Supplementary Estimates to
10th February, 2012
the Finance Department
Last date for submission of sanctions of surrenders and re-appropriation by
31st March 2012
departments to the Finance Department.

Annexure 6 MEMO ON NEW SERVICE/ NEW INSTRUMENT OF SERVICE

Monetary limits for New Service/ New Instrument of Service as per Finance Department
Memo. No. 216/IV/B-I/95, dated 10th March, 1995
6.1 Establishment related expenditure: Proposals having financial implications exceeding
`5.00 lakh per year would constitute new expenditure.
(Note: The above limit is applicable to the cumulative expenditure in a complete financial
year on new establishment.)
Revision of scales of pay: If the financial implication of a revision in pay scales in a given
financial year exceeds ` 5 lakh, it would be considered a new service.
(Note: Revision of pay scales in pursuance of Pay Commission/Committee specially
appointed for the purpose would not be a new service; however, the acceptance of the
recommendations of such Commission/Committee shall be brought to the notice of the
Legislative Assembly.)
6.2 Vehicles: Purchase of all vehicles except replacement of vehicles declared as unusable
would constitute a new service. Replacement of vehicles declared unusable after their
auction/resale proceeds have been deposited in state accounts will not constitute a new
service.
6.3 Office expenses and equipment: Expenditure exceeding `1 lakh for purchase of
ordinary office equipment would constitute new expenditure.
(Note: Office expenses include all contingent expenditure for running an office such as
furniture, typewriters, duplicators, telephones, intercoms, calculators, electric fans,
cycles, expenditure on purchase of steel racks or almirahs, curtains, etc. Computer, Word
processors, Fax, Tally printers, Air conditioner, Water Cooler, Room Cooler and Photo
Copier)
6.3.1 Expenditure exceeding `4 lakh incurred for purchase of hospital equipment, teaching
equipment, etc. and any other equipment that is of a specific nature suited to meet the
requirements of a particular department and is distinct from common office equipment
will fall in the category of new expenditure.
Replacement of the above listed equipment, once they have been declared unusable and their
auction/resale proceeds have been deposited in state accounts, will not be treated as a new
service. Though orders for replacement of vehicles and office equipment can be placed with
prior approval of the Finance Department, their actual delivery cannot be accepted before
depositing the auction/resale proceeds in state accounts.
6.4 Commissions and Committees: Any Committee/Commission, statutory or otherwise,
involving an expenditure of more than `2 lakh per year would be a new service.
6.5 Fairs and exhibition or any other form of publicity: Expenditure in excess of the
following limits in each case will be a new service.
Table 5: Monetary Limits for classification of new expenditure on Fairs and Exhibitions

Item Expenditure in excess of (in `)

District level fair 30,000
Division level fair 60,000
State level fair 3,00,000
Fair outside the State 8,00,000
Books for the purposes of publicity/Publication of 30,000
the notification/ Production of Film/ Making
Cinema Slide etc.
6.6 Ex gratia payments: Expenditure exceeding ` 10,000 for each incident would be
considered new expenditure.
6.7 Payment of decretal charges: All items of expenditure under this category of charged
expenditure exceeding ` 5 lakh should be specifically brought to the notice of the
Legislature and should be classified as new expenditure.
6.8 Grants-in-aids, contribution and subsidies: All non-plan non-recurring grants
exceeding the limit of ` 50,000 and non-plan recurring grants exceeding the limit of ` 25,
000 should be treated as new service. All plan non-recurring grants of ` 1 lakh and above
as well as plan recurring grants of ` 50,000 and above should be classified as new service.
Note:
(a) A grant of a nature the like of which has not been given in the past or a grant
proposed to be given for a purpose for which it was not given in the past will be a
new service irrespective of the amount involved.
(b) Grants given to non-government organizations in the social sector to meet specific
requirements of a concerned department should be between ` 1 lakh and ` 5 lakh.
Any grant below this limit would not constitute a new service irrespective of
whether the grant has given for the first time.
6.9 Works: Rules under this head are applicable to Public Works Department, Forest
Department, Department of Farmers Welfare and Agriculture Development, Water
Resources Department and Public Health Engineering Department. The following points
are to be taken into consideration for work projects:
1. Works with a total outlay exceeding ` 1 crore should be classified as new
expenditure. Note that total outlay for the concerned project should be taken into
consideration for classification into new expenditure and not the annual budget
provision made under the concerned project. It should be ensured by the Department
and the Finance Department that:
(a) Such expenditure is listed as expenditure of new item in the budget presented to
the Legislature for approval
(b) Adequate budgetary resources are available for this purpose
2. Any inter-state or international aided project should not be treated as new service provided
that the entire expenditure under such projects is approved by the Legislature. However,
incase outlay under any such project is more than ` 1 crore, then it would be classified as
new service.

6.9.1 Machinery and equipment: With respect to works, expenditure which is already
administratively/financially approved and is of the nature of an outstanding balance on
spillover works of past years on tools, plants, machinery and/or construction equipment
will not be treated as a new expenditure irrespective of the cost thereof. In all other cases,
purchases should be classified as new expenditure, if the outlay is in excess of ` 10 lakh.
6.10 Investment in and loans to government companies (including Public Sector
Undertakings) and departmental undertakings:
1. Setting up of a new government company or amalgamation of two or more
government companies will constitute new service
2. If provisions have been made in the main budget on the basis of approved outlays for
the annual plan, any additional investment in an existing undertaking or public sector
undertaking (by way of share capital and/or term loan) would not constitute a new
item. However, investment on any existing undertaking or public sector undertaking
(in the way of share capital and/or term loan as well as both) should be classified as
new expenditure if it exceeds the following limits (limits are based on the total
investment by government in the unit at the end of the previous year):
Table 6: Monetary Limits for classification of new expenditure for investments in PSUs
Total investment by government in the Quantum of additional investment in

unit at the end of the previous year current year
< ` 5 crore ` 1 crore
> ` 5 crore but < ` 15 crore ` 3 crore
> ` 15 crore 15 percent of the total investment by
government in the unit at the end of
previous year
3. All short term loans (i.e. recovery of which is to be made within twelve months from
disbursement) exceeding ` 10 lakh should be treated as new service.
6.11 Investment in and loans to private companies/concerns: Following should be
classified as new items of expenditure:
1. All investments in and loans to private companies/concerns for the first time irrespective of
the amount
2. Investments in and loans to private companies/concerns in which the Government is
already a share holder in the form of:
i. Purchase of ordinary shares exceeding ` 1 lakh
ii. Loans exceeding ` 5 lakh
Note: Purchase of rights/bonus shares from any private company in which the government
is already a share holder would not be classified as a new item of expenditure.
6.12 Investment in co-operative societies by way of share capital and/or loans:
Expenditure exceeding the following limits should be classified as new expenditure:
Table 7: Monetary Limits for classification of new expenditure for investments in Cooperative Societies

Category of Institution Financial Limit

Apex level institutions ` 1 crore
District level banks and Co-operative ` 40 lakh
All other Societies ` 5 lakh
Note: Short term loans of ` 10 lakh and above would constitute a new item of expenditure
provided that:
(a) The loan is not relented after being obtained from Government of India
(b) Is not in the nature of taccavi loans
6.13 Loans and/or grants to Municipalities or Local Bodies for the purposes of drinking
water works: Following limits apply for classification of loans and advances as new
expenditure:
1. ` 20 lakh in case of loans
2. ` 10 lakh in case of grants
6.14 Loans and advances to Municipalities, Panchayats, individuals, etc.: Following limits
apply for classification of loans and advances as new expenditure:
1. ` 10 lakh in case the loan is interest bearing and given for the first time
2. ` 2 lakh when the loan is interest free
3. A loan, like of which has not been sanctioned in the past will be a new service
irrespective of amount involved.
Note: Loans to individuals for health/education/housing/conveyance/taccavi purposes would not
be a new service. But all loans exceeding ` 1 lakh for the purposes of health/education should be
brought to the notice of the Legislature for information.
6.15 New schemes Residuary item: Any new scheme costing ` 2 lakh and above which is
not covered by paragraphs above should be categorized as new expenditure.
6.16 General Instructions:
1. A scheme for which provision has been made in the budget as a new service but could
not be implemented during that year will not be treated as a new service only if it is
taken up in the following year.
2. Replacement of furniture, equipment, motor vehicles and machinery will not be a new
service.
6.17 Change in classification and character of service:
1. Expenditure incurred on an existing service but classified under a new head due to
accounting error or change in accounting classification will not constitute new
service.
2. Where provisions under revenue account are surrendered and corresponding
expenditure is proposed to be incurred under capital account or vice versa, the
instructions in paragraph above shall be applied to determine whether the proposed
expenditure is a new item or not.

Monetary limits for new expenditure in the form of grants given to Non Government
Organizations in the social sector as per Government Order No.216/IV/B-I/95, dated 10th
March, 1995 issued by the Finance Department vide No.793/IV/B-I/96,dated 5th June, 1996
6.18 Recurring grants of ` 25, 000 and above under non-plan and ` 50, 000 and above under
plan should be classified as new services. For non recurring grants, the corresponding
amounts under non plan and plan are ` 1 lakh and ` 5 lakh respectively.
6.19 Financial limits for new services in respect of grants to any organizations/bodies other
than non-government organizations in the social sector are as follows:
Plan (in `) Non Plan (in `)
Recurring Grant 50,000 25,000
Non recurring Grant 1,00,000 50,000
Description of Committees constituted for approval of schemes/projects proposed by

Administrative Departments under Five Year Plans
Memo. No. 81/R-1703/4/B-1/2012 dated January 18, 2012
Approved limit
of expenditure
Name of
Sl Head of Members of under the
Committe Remarks
No. Committee Committee* scheme during
e
the Five Year
Plan
1 Standing Principal 1. Secretary, Finance Up to `10 cr. Approval
Finance Secretary, Department required
Committee Administrative 2. Member from
Department Secretary, State Minister of
Planning concerned
Commission or department
his/her nominee
3. Head of
Department
2. Expenditur Principal 1. Principal Over ` 10 cr. and Approval
e Finance Secretary, Secretary, less than ` 50 cr required
Committee Finance Administrative from
Department Department Minister of
2. Secretary, concerned
Finance department
Department and Finance
3. Member Minister
Secretary, State
Planning
Commission or
his/her nominee

4. Head of
Department
3. Project Chief Secretary 1. Principal More than ` 50 cr. Approval
Screening Secretary, required
Committee Administrative from Council
Department of Ministers
2. Secretary,
Finance
Department
3. Member
Secretary, State
Planning
Commission or
his/her nominee
* 1. If the scheme under consideration includes expenditure to be incurred under the Tribal Sub Plan
and/or Scheduled Caste Sub Plan, then the Principal Secretary, SC and ST Welfare Department must be
invited for Committee meetings
2. The Committee is authorized to invite other officials to the meetings if it feels that their participation
in discussions for the scheme under consideration is essential
Format of the Project Document
Name of the Scheme/Project:
6.20 Context/Introduction: In this Section, the brief description of Sector/Subsector,

priorities of Government of India and State Government, strategy, policy and current
situation should be given.
6.21 Issues addressed by the proposed project: In this Section the local regional and state
level problems whose solution is proposed should be stated through schemes/project.
Essential data/survey/report should be attached.
6.22 Objective of the project: In this Section, developmental objectives to be achieved from
the project, description of their utility/delivery/output and each object should be shown
separately. The general description of the project should also be given.
6.23 Targeted beneficiaries: In this Section, the identification of targeted beneficiaries that
will be benefited by scheme/project should be shown clearly mentioned. Analysis of all
aspects related to schemes, description of discussions held with them, sharing in cast,
sharing of ST/SC/women beneficiaries and their contribution in the project should be
shown. Positive or adverse effect, if any, of the project on the poorer sections of the
society should be determined and if there is any adverse effect, the efforts identified for
improvement/treatment should be stated.
6.24 Strategy for project: In this Section, analysis of the current and alternative available
strategies to achieve the developmental objectives should be given and the rationale for
selection of proposed strategy should be stated. An analytical note should be given on

possibility of participation of local bodies, private sector and voluntary/local

organizations.
6.25 Legal aspect: In this Section, the description of strength or weakness of the project
should be given if the execution of the project is to be made in any legal framework.
6.26 Environmental Impact: In this Section, an assessment of environmental impact should
be given, and if essential, the measures to abolish the adverse impact should be identified.
The description of land acquisition, diversion of forest land, rehabilitation etc. required to
execute the project should be given.
6.27 Already implemented schemes: In this Section, the description of efforts already made
in this sector should be given. The description of synergies of proposed project should be
given.
6.28 Technological issues: In this Section, the rationale of selection of technology should be
stated. The reason for selection from other alternatives available, if any, should also be
mentioned.
6.29 Management System: In this Section, the responsibilities of various agencies to execute
the project should be explained. The levels of monitoring and co-ordination should be
described.
6.30 Financial Aid: In this Section, the evaluation of available alternatives of funding, budget,
cost estimation and the phase wise scheduling of expenditure should be mentioned.
Funds flowing into ST/SC areas should be shown. Contribution of different sources of
funds in the total project cost, such as share of Government of India, private partnership
and user charges should be shown clearly. If a loan has been borrowed, the source, period
of amount of loan and full details, conditions etc. should be given.
6.31 Timeframe: In this section, the date of inception of the project and the expected periodic
deliverables during the course of the project should be given. Besides this the time limit
should be shown through various techniques such as CPM (Certified Path Method) or
PERT (Programme Evaluation Review Technique).
6.32 Analysis of Risk: In this Section, existing risks, if any, in achieving the objectives of
scheme/ project should be identified and the details of measures to reduce or remove
them should be given.
6.33 Evaluation: In this Section experience in execution of other similar project should be
detailed. The evaluation mechanism to be adopted for the proposed project should also be
included.
6.34 Success Criteria: In this Section, the methodology proposed for measuring the actual
achievements of project against the stated objective should be given.
6.35 Financial and Economic analysis: In this section in case of projects where the financial
return is measurable, the financial and economic analysis should be carried out.
Generally, in projects where investment and infrastructure in involved, such analysis
should be explained compulsorily.
6.36 The IIR (Internal Rate of Return) should be calculated for major projects.

6.37 Sustainability:- In this Section, issues such as commitments of concerned funding

parties, system of implementation and maintenance etc. related to sustainability of the
completed project should be mentioned.
Format of Prcis to be submitted to the Standing Finance Committee for approval of new
scheme/project under the Five Year Plan
Name of Department
Scheme/Project Name
6.38 Description of the Proposal
6.38.1 Category of Scheme - State Plan/ Centrally Sponsored Scheme/ Central Sector Scheme/
others to be specified
Scheme of Financing share of state government to be indicated
6.38.2 Details of schemes, if any, with similar objectives as the scheme being proposed currently
under implementation by some other department/agency or likely to be implemented in
the near future
6.38.3 New Proposal/ Revised Proposal/ Revised Cost Estimate
6.38.4 Description of reasons and justification including past scenario, recent events leading to
the proposal, alternatives, if any, financial aspects of proposed scheme/project
6.38.5 Basis and identified criterion for selection of area of implementation for the proposed
scheme
6.38.6 Is the proposal included in the Five Year Plan and the current Annual Plan of the State? Is
there any revision proposed?
6.38.7 Benefit to the States economy/ general public and to the ST/SC, woman population in the
state should be indicated separately
6.38.8 Incase of existing schemes, specify the current modified status of the scheme as well as its
past achievements and benefits that have accrued to its beneficiaries
6.38.9 Has this proposal been considered by any other Board/Committee? If yes, what has been
its recommendations/ directions, estimation of the number of beneficiaries, etc.
6.39 Program Schedule
6.39.1 Has detailed scheduling of the scheme/project been carried out?
6.39.2 Proposed schedule for construction works should separately list annual and stage wise
requirement for machines, tools, civil works, raw material, labour etc.
6.39.3 Annual physical and financial targets should be specified
6.39.4 Date of completion of project and expected date of benefits to accrue from the project
should be mentioned
6.39.5 If there is rehabilitation involved in the project, then its cost should be included in the
estimates cost of the project. The costing for rehabilitation should be based on

Cost of acquiring land/ housing by district/state officials for those dislocated

Compensations to be paid out to those affected
6.40 Imputed Expenditure
6.40.1 Total recurring and non recurring costs and annual expenditure under the project
6.40.2 Details of the financing for the project
6.40.3 Is there any external aid (grant or loan) expected?
6.40.4 Stage-wise programme for expenditure to be incurred (recurring and non recurring)
6.40.5 Sequential description of the expenditure falling under the restricted category
6.41 Reliability of Cost Estimates
6.41.1 Has there any prior survey, exploration and design been carried out? If yes, provide
details and specify of there are any changes proposed or expected
6.41.2 Is there any ceiling upto which the cost estimates are realistic?
6.42 Implementation Capacity
6.42.1 Details of the implementation capacity of the department and committed timelines for
completion
6.42.2 Details of any cost increase in proposals with revised cost estimates
6.42.3 In the cases of continuing social sector schemes: Details of the committed liabilities at
current year and in the last year of current five year plan (to be indicated separately).
6.43 Categorization of Expenditure
Number of positions and respective pay scales
Stage-wise expenditure on buildings
Expenditure on stores and plants
Others
6.44 Viability: Quantitative assessment of the benefits from the scheme
6.44.1 Financial Internal Rate of Return
i. On constant cost
ii. On completion basis
6.44.2 Economic Internal Rate of Return
i. On constant cost
ii. On completion basis
6.44.3 Fixed criteria for sanction of scheme
6.44.4 Position as per criterions of schemes under consideration
6.44.5 Calculation of revised cost and justification
Date of approval of fixed basic cost
Basic or constant cost in comparison of components of estimated cost
i. Increase in basic cost (amount and percentage)
ii. Increase in completion cost (amount and percentage)
Current cost (completion cost)

Earlier sequence of date of completion (in phase wise sequence)

Revised sequence of date of completion (in phase wise sequence)
Time over runs in clear sequence of period.
Analysis of discrepancy in increase of completion cost in the following items:-
i. Quantity of increased cost due to time increased
ii. Current status of physical and created commitments
iii. Expenditure incurred and created commitments.
iv. Impact of increase in capital cost estimates and decrease/increase in profit.
v. Has the monitoring on approved cost in comparison with physical progress been
carried out? If yes, when and what responsibility has been fixed for time and cost
over runs? If yes, give its detail.
vi. Has the matter of time and cost over runs been brought into the notice of
committee earlier. If yes, what decision has been taken and the action taken in
compliance with the decision.
6.44.6 Opinion (if any) of the technical committee in respect of proposals for increase of revised
cost on which the approval has been sought
6.44.7 Supplementary information, if any
6.44.8 Point wise details on which decision / sanction is needed
i. Price over runs
ii. Currency convertibility variance
iii. Alteration in work
iv. Statutory realization
v. Combination
6.44.9 Missing Items in estimation
6.44.10 Others (classify)
6.45 Recommendation for sanction of project
1. Financial Advisor
2. Head of Department
3. Departmental Secretary

Annexure 7 MANUAL FOR PREPARATION OF MEDIUM TERM EXPENDITURE

FRAMEWORK
Introduction
7.1 MTEF is a tool to enhance efficiency and effectiveness in budget management. Adoption of
the MTEF is deemed the most efficient way of linking Strategic Plans and Budgets. A
sound MTEF serves as a tool for economic and financial management, accountability and
also serves as a mechanism for allocating resources among different needs and priorities
as well as bringing economic stability and growth.
7.2 An MTEF involves planning and budgeting with a longer term perspective. The process
entails sector reviews to develop an understanding of real issues facing concerned sector
and subsequent development of strategies to resolve those issues and take the sector to
an envisaged level of performance under different scenarios.
7.3 The following are the main outcomes that are expected of MTEF:
The budget as an instrument for ensuring desired level of development
A shift to outcome/ output-oriented budget based on performance indicators
Clarification of expected performance and accountability of government departments
through these performance indicators
Encouragement to Departments to focus efforts on the delivery of outputs relevant to
their objectives
Establishment of an integrated performance management system where
departmental performance targets are cascaded down to lower level units
7.4 The MTEF process involves the following steps:
Understanding the development agenda and goals3 of the government with respect to
the sector under consideration
Identification of the key issues facing the sector and constraints affecting the
attainment of government goals
Laying down and prioritizing objectives4 of the department in attaining government
goals
Defining outputs5 of the department for realization of the department objectives
Identify Major Scheme Outputs6 (MSOs) of department on the basis of their relative
significance to the attainment of objectives
Determination of performance indicators7 for each department objective and MSO
3 Goal is a higher-level identified situation that the government seeks to attain such as removal of poverty
4 Objective is what is to be achieved by the department through various schemes
5 Outputs are the specific, direct deliverables of schemes
6 MSOs are contributors to the achievement of objectives with relatively higher importance (can be chosen by qualitative
method of selection, impact-weighting)

7 Performance indicators tell what exactly is the input or output measure being targeted and hence are specific and clearly
measurable

Identification of ongoing schemes or new interventions that can contribute to the

realization of MSOs
Setting targets for the identified performance indicators
Costing of schemes (existing and new) to achieve scenarios of targeted performance
level
7.5 The step wise guideline for preparation of MTEFs to be submitted along with your budget
proposals is given in the following section. It is expected that preparation of MTEFs and
multi-year projection of plan expenditure will assist in improving the quality of plan and
budget discussions.
Guidelines for Preparation of MTEF
7.6 STEP 1: Sector Review and Prioritization of Objectives

7.6.1 Sector Review: The first step towards developing a MTEF involves a comprehensive
review of the concerned sector in the state with which the department is related. The
starting point of the review could be the comparative analysis of MP vis--vis other states
on key sector indicators that are nationally used to track progress of the sector.
7.6.2 Review of Schemes: It is also necessary to analyze the various policies and schemes of the
Government of India that are in operation in the state. This helps in understanding not
only the issues of the sector but also in setting objectives and streamlining the activities
of the department in subsequent steps in the MTEF development process.
The outcome expected of this exercise is to identify the issues of concern of sector and the
current status of key sector indicators.
7.6.3 Institutional Review: For undertaking a diagnosis of the reasons and identification of
possible interventions to address the identified concerns, a review of the department
functioning and activities has to be undertaken periodically (say every three years) to
study effectiveness of service delivery in the department. The diagnostic review should
include review of:
Administrative setup
Organizational structure
Departmental functions
Departmental processes
7.6.4 Prioritization of Objectives: On the basis of findings from sector and departmental
functional review, the current objectives of the department need to be critically reviewed
and modified wherever necessary. After enumerating modified objectives, prioritization
of the objectives should be carried out in consultation with all the stakeholders. The
prioritization of the objectives of the department has to be as per the larger policy
mandate. Figure 1 presents a schema for prioritization of objectives.
Figure 1: Prioritization of Objectives

Key Identified Issues
Priority Objectives
Agenda Dual problem of lesser Access to Education
Agenda and Goal
Quality of living and students with high PTR

Poverty Reduction Retention Rate
High DropOut rates
Goal Transition Rate
Universal Elementary Quality of Education
Education
Quality of Education
Infrastructure Facilities and infrastructure in
schools
7.7 STEP 2: Developing Logframe and Performance Indicators: Once the department
objectives have been prioritized, the next step in the MTEF process is to define Major
Scheme Outputs (MSOs) required for achieving these objectives. It is important to have a
clear understanding of the objectives and how they are related to the schemes and
interventions that the department undertakes.
It may be helpful to think the entire process in a sequence or chain, leading from schemes
to objectives of the department to long-term goals such as poverty reduction. Each
component8 in the chain is a link and is joined to other components in the chain in a
logical sequence. The key level for MTEF is the MSO level, which establishes a logical link
between objectives and schemes of the department.
7.7.1 Step 2.1: Developing MSOs: As an aid to develop the link, the relationships among the four
components i.e. schemes, the MSOs, objectives, and goals can be thought as a series of if
and then statements.
It may be noted that a one-to-one relation between the schemes and objectives of the
department may not be possible to map considering that each scheme may satisfy
multiple objectives.
The chain starts with schemes and moves through MSOs to objectives and finally to
higher-level government goals at the sectoral and societal levels. It intends to position
MSOs of the department in relation to the schemes and longer-term objectives. Once the
objectives and MSOs are specified, budget can be allocated to each of the schemes. Figure
2 shows the linkages between these different components.
Figure 2: Component Linkages
8 Components are Schemes MSOs Objectives - Goals

Poverty Reduction
Government Goals
Universalisation of Elementary Education
Access
Department Objectives Retention
Quality of Education
High-weighted outputs of the department that

Department MSOs
enables achieving objectives of the department
Schemes that the department undertake to deliver

Department Schemes
outputs of the department
7.7.2 Step 2.2: Developing a Logframe: To document the entire chain, the components need to
be put down in a format that shows the logical, connections between them. One such
framework for documenting the same is called a logframe or logical framework.
A logframe is a graphical image of a department, which shows the logical linkages
among schemes, MSOs, department objectives, and government goals (sectoral and
societal).
Logframes illustrate the theory or rationale behind the work of a department. In this
case, it refers to the expectations of people regarding how the department schemes
will work.
The logframe can graphically show what the department does, the services and/or
products it produces, and what it intends to achieve.
To construct the logframe, write the schemes, MSOs, objectives, and higher level goals
individually and then arrange them in sequence followed by drawing the connections
between them.
During drafting of the logframe, the questions that need to be asked are:
Is it logical? Check the logic with Ifthen statements, or why and how questions.
Is it focused? A key challenge to developing a logframe is to balance the need for detail
with the need for focus. A focused logframe is a more useful communications and
monitoring tool.
Does the logframe build on the strategic direction and objectives of the department?
Can external stakeholders understand the department objectives and outputs by
looking at the logframe?
Do key departmental staff and other stakeholders agree with the model?
These pertinent questions have been presented in the below Figure 3.

Figure 3: Pertinent questions while drafting logframe
Buy-In?
Stakeholders and Staff
Self-explanatory?
Objectives and outputs understandable by
external stakeholders
Building Blocks?
Strategic intervention and
objectives
Focused?
Balance between details and overall focus
Logical?
'If-Then' / 'Why-How'
Hold a workshop to get validation on the logframe from stakeholders and decision
makers.
7.7.3 Step 2.3: Developing Performance Indicators: An indicator is an element of information or
data that helps measure whether progress or change has occurred. Indicators can be
quantitative (a number, percentage, or a proportion of something), and qualitative (i.e.,
those indicators measuring perceptions or opinions). However, it is better to have
quantitative indicators as far as possible.
7.7.4 For any given department, there could be two levels of indicators. They are:
One indicator that measures the success of the departmental MSO
The second indicator measures the attainment of the department objective.
Improvement in department objective indicator is more likely possible through
improvement in departmental MSO indicator. Examples of the two levels of indicators are
given in Table 8 and Table 9.
Table 8: Indicators for Department Objectives
Department Objective Indicator
Improve Access to Education No. of schools in each Block/District
Average no. schools per 10000 people
No. of schools within 1 Km radius
Table 9: Indicators for Department MSOs

Department Output Indicator
Hostel facilities No. of schools with hostel facilities

Department Output Indicator

Capacity in hostels
No. of hostels for girls
7.7.5 For each objective and/or MSO identified in the logframe, there are typically a number of
possible indicators. The key indicators should be selected by assessing them according
to following criteria:
1. The indicator should be a direct measure of objective/MSO
2. Data related to the indicator should be available in a timely manner and at reasonable
cost.
After the selection of indicators, the next step is collection of data pertaining to the
indicators. Indicators identify the type of information to be collected. Decisions have to be
made as to how this information will be collected. A matrix can be developed as a tool for
the collection of information pertaining to indicators. A sample matrix developed for
School Education has been presented below in Table 10.
Table 10: Matrix for Data Collection
Indicator Level of Schem Data Data Frequency of Respon
Indicator e* Sources Collection Collection sibility
(Objectiv (Files/ Method (Monthly/ for
e or MSO) Documents) (Database/ Quarterly/ Collecti
Surveys/ Annually) on
Interviews)
Number of MSO Free Schools, Database Annually Teacher
students Text which are s and
receiving Book the final District
free books Scheme distribution Educatio
as % of points n Officer
students
enrolled
*Scheme(s) need to be specified in case the indicator under consideration pertains to
MSO level
7.8 STEP 3: Gap Analysis: Subsequent to the identification of key indicators to measure
department MSOs and objectives, the department should undertake a gap analysis, the
steps for which are given below:
Current status of the objective-level key indicators of the sector
Envisaged status of the sector in terms of the objective-level key indicators in order
to meet the overall department objectives
Trend scenario expenditure projections based on the existing scenario of sector in the
state
Comparison between trend scenario projections and the expenditure that should be
incurred in order to meet the Department objectives - This will enable the
Department to estimate the cost of interventions that would have to be
undertaken in order to meet the objectives that are not addressed in the trend
scenario.

The current status of objective level indicators and envisaged status of the sector are
stated in step 2. For arriving at trend expenditure projections, an analysis of past
expenditure is to be undertaken.
7.8.1 Step 3.1: Analysis of Past Expenditure: The Department should consider the expenditure
incurred as per the budget books across all demand numbers pertaining to the
department for undertaking past expenditure analysis including:
Expenditure incurred on major demand numbers by the department
An analysis of Plan Expenditure and Non Plan Expenditure
Total expenditure on Revenue and Capital accounts.
Object level expenditure of the Department.
7.8.2 Step 3.2: Trend Scenario: A trend estimate can be built for the Medium term on the basis of
past expenditure by the Department as per the following steps:
For projecting Plan Expenditure, salaries should be projected separately taking into
account Central Pay Commission (CPC) recommendations.
The non salary Plan expenditure component can be projected using past average
annual growth rate.
Non Plan Expenditure projections can be made at the Object level wherein CPC
recommendations have to be incorporated for the object head of salary and
allowances. Past trend analysis on each of the remaining Objects can be used for
projecting expenditure to be incurred on them.
Aggregating the Plan and Non Plan expenditure projections and adding salary or other
arrears (if any) to be paid by the Department, Total Expenditure projections for the
Department over the Medium term can be obtained.
Total Expenditure projections made on the basis of past expenditure analysis reflects the
expenditure that would be incurred on continuation of the current schemes and making
progress at the current rate, which if found inadequate to meet Department objectives
would have to be met by interventions.
In order to meet the Department objectives, the state government will have to intervene.
Costing these interventions will give an estimate of the additional funding required.
7.8.3 Step 3.3: Identifying Interventions: On the basis of expenditure gap analysis, the Department
can propose interventions for meeting its objectives. Such interventions can be of two
kinds- strengthening existing schemes or introduction of new schemes.
7.8.4 Step 3.4: Costing Interventions: Once the interventions have been identified, the next step is
to estimate the cost of undertaking these interventions. The method for costing
interventions can be undertaken as per the following steps:
1. Identifying inputs of an intervention
2. Estimate cost of per unit of input:
For costing inputs of an intervention, the Department can refer to various sources:
(i) Costing norms available at the National Level
(ii) Costing norms can be estimated by contacting private agencies providing
similar service

(iii) Costing norms from states which have already implemented such
interventions
(iv) Costing of inputs using existing scheme guidelines.
3. All cost projections should be inflation indexed.
4. For arriving at the total cost of an intervention, per unit cost of input has to be
multiplied by the total inputs that the Department wants to provide.
7.9 STEP 4: Developing Expenditure Framework Scenarios: The Department can attempt
to build different scenarios for medium term projections through probable improvements
in objective-level key indicators and accompanying expenditure projections.
7.9.1 Trend Scenario: There will be one trend scenario or business as usual scenario. This is
the scenario wherein the Department does not attempt to strengthen any existing scheme
or start any new scheme in the medium term. Projections arrived at under this scenario
will be a trend estimate based on past expenditure figures of the Department.
On the other hand, if the Department attempts to improve indicators and meet its
objectives over the medium term, additional interventions over and above the existing
schemes will have to be proposed. The Department can set different targets for objective-
level indicators to be achieved over the medium term for meeting its objectives.
Moderate Scenario (Scenario 1): Under this scenario, the Department may attempt to
improve objective-level indicators, yet would be able to meet partially national goals
or universal goals set for the sector
Aggressive Scenario (Scenario 2): Under a second scenario, the department attempts
to improve objective-level indicators in medium term so as to achieve national goals or
universal goals set for the sector
The latter scenario will be more aggressive in terms of targets to be achieved as well as
expenditure to be incurred for the same. Expenditure projections for various scenarios
will be estimated by adding the additional intervention costing over and above trend
expenditure projections.
However, if the Department has a ceiling on its total expenditure over the medium
term, then the additional expenditure estimates for the suggested interventions
under reform scenarios would need to be provided for by identifying savings
opportunities in Heads of expenditure not related to identified interventions.
For this purpose, the logframe would need to be revisited with respect to the
schemes. The schemes that after analysis reveal not very efficient in attainment of
the outputs and objectives of department can be given lower budget allocation. The
schemes that contribute to the bottom 20% of the total expenditure of the
department should be focused upon for this analysis.

Annexure 8 FORMS FOR STATEMENTS UNDER MADHYA PRADESH FRBM

RULES, 2006
FORM F 1: MACRO ECONOMIC FRAMEWORK STATEMENT

A. 1. Overview of the State Economy: A synoptic analysis of trend in the rate of growth of
output.
2. GSDP Growth: An analysis of trends in overall GSDP growth and its sectoral composition.
3. Overview of State Government Finances: The developments in State Finances including
an analysis of trends in revenue collections and expenditure, and the important fiscal
indicators.
4. Prospects: An assessment shall be made regarding the growth prospects and fiscal
prospects.
B. Trends in Select Fiscal Indicators

Table 11: Form F-1: Trends in select fiscal indicators
% change in % change in
Previous Current Ensuing Current Year Ensuing Year
S.No. Fiscal Indicators
Year Year Year over Previous over Current
Year Year
(1) (2) (3) (4) (5) (6)
Revenue Receipts
1
(2 +3+4)
Tax Revenue
2
(2.1+2.2)
2.1 State Tax
Share in Central
2.2
Taxes
3 Non-Tax Revenue
Grant-in-aid from
4
Central Govt.
Capital Receipts
5
(6+7+8)
Recovery of loans
6
and advances

Year Year
(1) (2) (3) (4) (5) (6)
7 Net public debt
Net Receipts from

8
Public Account
Total Receipts
9
(1+5)
Revenue
10 Expenditure
(10.1+10.2)
Non-Plan Revenue
10.1
Expenditure
Plan Revenue
10.2
Expenditure
Revenue
10.3 Expenditure
Of which:
10.3.1. Interest payments
10.3.2 Subsidies
10.3.3 Wages & Salaries
10.3.4 Pension Payments
Capital
11 Expenditure
(11.1+11.2)
Non-Plan Capital
11.1.
Expenditure
Plan Capital
11.2
Expenditure
Loans and
12 advances
(12.1+12.2)

Year Year
(1) (2) (3) (4) (5) (6)
Non Plan Loans

12.1
and advances
Plan Loans and

12.2
advances
13 Total Expenditure
Non Plan
13.1 Expenditure
(10.1+11.1+12.1)
Plan Expenditure
13.2
(10.2+11.2+12.2)
Revenue Deficit
14
(1-10)
Fiscal Deficit
15
(1+6-13)
Primary Deficit
16
[1+6-(13-10.3.1)]
FORM F 2: MEDIUM TERM FISCAL POLICY STATEMENT

A. Fiscal Indicators Rolling Targets
Table 12: Form F-2: Rolling targets for fiscal indicators
Previous Current Year Ensuing Year Targets for next three

Fiscal Indicators Year (Y-2) (Y-1) Revised (Y) Budget years
Accounts Estimates Estimates Y+1 Y+2 Y+3
(1) (2) (3) (4) (5) (6) (7)
1. Revenue Deficit as
percentage of GSDP
2. Fiscal Deficit as
percentage of GSDP
3. Total outstanding
Liabilities as
percentage of GSDP

B. Assumptions Underlying the Fiscal Indicators
(1) Revenue receipts

(a) Tax-revenue
(b) Non-tax revenue
(c) Share of State tax revenue to total revenue receipts
(d) Share of State non-tax revenue to total revenue receipts
(2) Capital receipts - Debt stock, repayment and fresh loans.
(a) Loans and advances from the Centre
(b) Special securities issued to the NSSF
(c) Recovery of loans and advances
(d) Borrowings from financial institutions
(e) Other receipts (net) provident funds, etc.
(f) Outstanding Liabilities - Internal Debt and Other Liabilities
(3) Total expenditure
(1) Revenue account
i. interest payments (a) on borrowings during the year; (b) on outstanding liabilities
ii. Major subsidies
iii. Salaries
iv. Pensions
v. Others.
(2) Capital account
i. Loans and advances
ii. Capital Outlay
(4) GSDP Growth
C. Assessment of sustainability relating to-
(1) The balance between receipts and expenditure in general and State revenue receipts
and revenue expenditure in particular: The Medium Term Fiscal Policy Statement shall
specify the tax-GSDP ratio, own tax-GSDP ratio and States share in Central tax GSDP
ratio for the current year and subsequent four years with an assessment of the changes
required for achieving it. It may discuss policies to contain expenditure on salaries,
pension, subsidies and interest payments. An assessment of the capital receipts shall be
made, including the borrowings and other liabilities, as per policies spelt out. The
statement may also give projections for GSDP and discuss it on the basis of assumptions
underlying the indicators in achieving the sustainability objective.
(2) The use of capital receipts including market borrowings for generating productive
assets: The Medium Term Fiscal Policy Statement may specify the proposed use of
capital receipts for generating productive assets. It may also spell out the proposed

changes among these categories and discuss them in terms of the overall policy of the
Government.
(3) The estimated yearly pension liabilities for the next ten years: The Medium Term
Fiscal Policy Statement may estimate the pension liabilities by making forecasts on
the basis of trend growth rates.
FORM F 3: FISCAL POLICY STRATEGY STATEMENT

(1) Fiscal Policy Overview presenting an overview of the fiscal policy currently in vogue.
(2) Fiscal policy for the ensuing year dealing with tax and non-tax policy, expenditure
policy, borrowings and contingent liabilities.
(3) Strategic priorities for the ensuing year describing resource mobilization, broad
principles underlying the expenditure management, priorities relating to
management of public debt.
(4) Rationale for Policy changes with regard to major policy changes in respect of
budgeted expenditure, including expenditure on subsidies and pensions, management
of the public debt and the charges for public utilities.
(5) Policy Evaluation presenting an assessment of the current fiscal policy in relation to
the fiscal management principles and the fiscal targets set out in the Medium Term
Fiscal Policy Statement.
FORM F 4: SELECT FISCAL INDICATORS

Table 13: Form F-4: Select fiscal indicators
Previous Year Current Ensuing
S.No. Item
(Accounts) Year (RE) Year (BE)
(1) (2) (3) (4) (5)
Gross Fiscal Deficit as Percentage of
(1)
GSDP
Revenue Deficit as Percentage of
(2)
Gross Fiscal Deficit
Revenue Deficit as Percentage of
(3)
GSDP
(4) Revenue Deficit as Percentage of TRR
(5) Total Liabilities -GSDP Ratio (%)

Total Liabilities - Total Revenue
(6)
Receipts (%)
Total Liabilities States Tax Revenue
(7)
Receipts (%)
States Tax Revenue Receipts to
(8)
Revenue Expenditure (%)

Previous Year Current Ensuing

S.No. Item
(Accounts) Year (RE) Year (BE)
(1) (2) (3) (4) (5)
Capital Outlay as Percentage of Gross
(9)
Fiscal Deficit
Interest Payment as Percentage of
(10)
Revenue Receipts
Salary Expenditure as Percentage of
(11)
Revenue Receipts
Pension Expenditure as Percentage of
(12)
Revenue Receipts

FORM F 5: A. COMPONENTS OF STATE GOVERNMENT LIABILITIES

Table 14: Form F-5: Components of State Government Liabilities (Amount in ` crore)
Raised or to be raised during the Repayment/ Redemption during Outstanding Amount ( As on 31st
Fiscal Year the Fiscal Year March)
S.
Category Previous Current Ensuing Previous Current Ensuing
No. Current Ensuing Previous
Year Year Year Year Year Year
Year (RE) Year (BE) Year (Acc)
(Acc) (RE) (BE) (Acc) (RE) (BE)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
(1) Market
Borrowings
(2) Loans from
Center
(3) Special Securities
issued to the
NSSF
(4) Borrowings from
Financial
Institutions/
Banks
(5) WMA/OD from
RBI
(6) Public Account
(7) Other Deposits
(8) Total

FORM F 5: B. WEIGHTED AVERAGE INTEREST RATES ON STATE GOVERNMENT

LIABILITIES
Table 15: Form F-5: Weighted average of interest rates on State Government liabilities
(Per cent)
Raised or to be raised Outstanding Amount ( As on 31st
during the Fiscal Year^ March)
S.No. Category
Previous Current Previous Year Current
Year (Acc) Year (RE) (Acc) Year (RE)
(1) (2) (3) (4) (5)
(1) Market Borrowings
(2) Loans from Centre

Special Securities
(3)
issued to NSSF
Borrowings from
(4) Financial
Institutions/ Banks
(5) WMA/OD from RBI
(6) Public Account
(7) Other Deposits
Overall Average
(8)
Rate *
^ Weighted average interest rate where the respective weight is the amount borrowed. This is
calculated on contractual basis and then annualized.
* Weighted average interest rate where the weights are the amount of the respective
components of State Government liabilities.
FORM F 5: C. DETAILS OF SPECIAL WAYS & MEANS ADVANCE / WAYS & MEANS
ADVANCE OVERDRAFT AVAILED BY THE STATE GOVERNMENT FROM RESERVE BANK
OF INDIA
Table 16: Form F-5: Special ways and means advances and overdrafts availed by State Government from RBI
S.No. WMA/OD Previous Year (Acc) Current Year*
(1) (2) (3) (4)
Average amount of WMA
(1)
(`crore)
(2) Average amount of OD (` crore)
(3) Number of days of WMA
(4) Number of days of OD
(5) Number of occasions of OD
* As on 31st December

FORM F 6: CONSOLIDATED SINKING FUND

Table 17: Form F-6: CSF
(` in Crore)
Outstanding Additions to Withdrawals Outstanding (4)/ Additions to Withdrawals Outstanding (8)/
balance in CSF during from CSF balance in Outstanding CSF during from CSF balance at Outstanding
CSF at the the previous during the CSF Stock of the current during the the end of Stock of SLR
beginning of year previous at the end of SLR year current year current Borrowings
the previous year the previous Borrowings year/ at the end of
year year/ at the beginning of current year
beginning of beginning of ensuing (%)
current year year
current year
(%)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
FORM F 7: GUARANTEES GIVEN BY THE GOVERNMENT

Table 18: Form F-7: Guarantees given by government
Category Maximum Outstanding Additions Reductions Invoked during the year Total Guarantee Total
(No. of Amount at the during during the (` crore) outstanding Commission or outstanding
Guarantees Guaranteed beginning the year year other Guarantees Fee (` crore) Guarantees
within during the of the year (`crore) than (` crore) as a % of
bracket) year (` crore) invoked Total
(` crore) during the Revenue
year) Receipts
(` crore)
Discharged Not Receivable Received

Discharged

Category Maximum Outstanding Additions Reductions Invoked during the year Total Guarantee Total
(No. of Amount at the during during the (` crore) outstanding Commission or outstanding
Guarantees Guaranteed beginning the year year other Guarantees Fee (` crore) Guarantees
within during the of the year (`crore) than (` crore) as a % of
bracket) year (` crore) invoked Total
(` crore) during the Revenue
year) Receipts
(` crore)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Note: Data for the current year is upto 31st December.
FORM F 8: GUARANTEE REDEMPTION FUND (GRF)

Table 19: Form F-8: GRF
Outstanding Outstanding Amount of Addition to Withdrawal Outstanding
invoked Amount in Guarantees GRF during from the Amount
guarantees at GRF at the end Likely to be the current GRF during in GRF at the end of
the end of the of the previous Invoked during year the current the current year
previous year year the current year year
(1) (2) (3) (4) (5) (6)

FORM F 9: STATEMENT OF FINANCIAL ASSETS

Table 20: Form F-9: Statement of Financial Assets
Cumulative
Assets at the Assets at the total
S.No. Item beginning of the beginning of the of assets at the
previous year previous year end of the
previous year
Book Value Book Value Book Value
(` cr.) (` cr.) (` cr.)
(1) (2) (3) (4) (5)
Loans and advances
Loans to Local Bodies
(1)
Loans to companies
Loans to others
Equity Investment
(2) Shares
Bonus shares
Investments in GoI dated
(3)
securities/Treasury Bills
Investments in 14-day
(4) Intermediate Treasury
Bills
Other financial
(5)
investments
(6) Total
Note: Assets above the threshold value of Rupees two lakh only to be recorded.
FORM F 10: REVENUES RAISED BUT NOT REALIZED

(PRINCIPAL TAXES AND NON-TAXES)
Table 21: Form F-10: Revenues raised but not realized
Amount Amount not
Major under under Grand Total
Description
Head disputes disputes (` crore)
(` crore) (` crore)
(1) (2) (3) (4) (5)
Taxes on Income and
Expenditure
0023 Hotel Receipts Tax
Other Taxes on
0028 income and
expenditure
Taxes on Property

Amount Amount not

Major under under Grand Total
Description
Head disputes disputes (` crore)
(` crore) (` crore)
and capital
Services
0029 Land Revenue
Stamps and
0030
Registration fees
Taxes on
Commodities and
Services
Taxes on Sales,
0040
trade, etc
0039 State Excise
Other taxes and
duties on
0045
commodities and
services
Taxes and Duties
0043
on Electricity
Non-Ferrous
Mining and
0853
Metallurgical
Industries
0700 Major
0701 Medium and
Forestry and Wild
0406
life
Other
Total
FORM F 11
A. Employment in State Government
Table 22: Form F-11: Employment in State Government
(As at the end of the previous year)
S.No. Pay Group (in `) No. of Employees Percentage
(1) (2) (3) (4)
Total

B. Employment in State Public Sector Undertakings

Table 23: Form F-11: Employment in State PSUs
(1) (2) (3) (4)
Total
C. Employment in Semi Government Bodies

Table 24: Form F-11: Employment in Semi Government Bodies
(1) (2) (3) (4)
Total
D. Employment in Universities
Table 25: Form F-11: Employment in Universities
(1) (2) (3) (4)
Total
E. Employment in Urban Local Bodies

Table 26: Form F-11: Employment in ULBs
(1) (2) (3) (4)
Total

Annexure 9 FORMAT FOR OUTCOME BUDGET

Table 27: Outcome Budget for Financial Year 20. .-. .
Outlay for Financial Year 20. .-. .

Targeted
Scheme Objective Quantifiable Process / Remark
S. No. Outcome
Name/ Code / Outcome Deliverables Timelines s if any
Budget Funds received Total s
Allocatio directly (off (4+5)
n budget)
1 2 3 4 5 6 7 8 9 10
Budget Controlling Officer

Signature and Stamp

Annexure 10 FORMAT FOR GENDER BUDGET

(VOLUME I REFERENCE: CHAPTER 19)
Table 28: Gender Budget Format for Category 1 and 2 schemes (Financial Year 20. .- . . Year T)
(Figures in ` thousand)
Serial Scheme Accounts (Financial Revised Estimates Budget Estimates

Number Name Year T-2) (Financial Year T-1) (Financial Year T)
and Code
Non Plan Plan Non Plan Plan Non Plan Plan
BCO Code: BCO Designation:
Category 1/2

Annexure 11 FORMATS FOR OBTAINING THE GOVERNORS ASSENT FOR

PRESENTATION AND DISCUSSION OF APPROPRIATIONS BILL
Proforma for Obtaining Governors Assent for Presentation of

Appropriations Bill in Vidhan Sabha
Governors House,
Bhopal, 462052
Date:
I ., Governor, Madhya Pradesh, hereby under Article 205 (1) (a) of the
Constitution of India and under Rule 156 read in conjunction with Rule 149 of the Rules of
Madhya Pradesh Legislative Assembly order that the statement showing actual expenditure
and estimated expenditure of the state for the financial year 20.. and 20. respectively be
placed before and introduced to the Vidhan Sabha on (Date- Roman Calendar) (Date Indian
Calendar). Under Article 203 (3) of the Constitution of India, I recommend that the list of
supplementary expenditure estimates mentioned in Column 3 of the grants should be
presented.

Proforma for Obtaining Governors Assent for Discussion of

Appropriations Bill in Vidhan Sabha
Governors House,
Bhopal, 462052
Date:
Under Article 207 of the Constitution of India, I ., Governor, Madhya Pradesh,

recommend that Madhya Pradesh Appropriation (Number .) Bill, 20 for the amount of
INR . and the second supplementary estimates should be introduced to the Vidhan
Sabha and that the Vidha Sabha should consider the same.

Annexure 12 RULES OF PROCEDURE AND CONDUCT IN MP LEGISLATIVE

ASSEMBLY
Procedure in Financial Matters, Rules of Procedure and Conduct in

Madhya Pradesh Legislative Assembly
(A) THE BUDGET
I49. Budget: The Annual Financial Statement or the Statement of the Estimated Receipts and
expenditure of the Government of the State in respect of each financial year (here in after referred
to as "the Budget") shall be presented to the Vidhan Sabha on such day as the Governor may direct.
150. Budget not to be discussed on day of presentation: There shall be no discussion of the budget
on the day on which it is presented to Vidhan Sabha.
(B) DEMANDS FOR GRANTS
151. Demands for Grants:
(1) A separate demand shall ordinarily be made in respect of the grant proposed for each
department of the Government provided that the Finance Minister may include in one
demand grants for two or more departments or make a demand in respect of expenditure
which cannot readily be class feed under any particular department.
(2) Each demand shall contain first a statement of total grant proposed and then so far as
practicable a statement of the detailed estimate under each grant divided into items.
152. General discussion on Budget:
(1) On a day to be appointed by the speaker subsequent to the day on which the budget is
presented and for such time as the speaker may allot for the purpose, the Vidhan Sabha
shall be at liberty to discuss the Budget as a whole or any question of principle involved
therein, but at this stage no motion shall be moved not shall be budget be submitted to
the vote of the Vidhan Sabha.
(2) The Finance Minister shall have a general right of reply at the end of the discussion.
(3) The Speaker may, if he thinks fit, prescribe a time limit for speeches.
153. Voting of Grants:
(1) The speaker after consultation with the leader of the house shall allot so many days as
may be compatible with the public interest for the discussion and voting of demands for
grants
(2) On the last day of the allotted days, at 4 O'clock (or at such other hour as the speaker may
fix in advance) the speaker shall forthwith put every question necessary to dispose of all
the outstanding matters in connection with the demands for grants.
(3) Motions may be moved to reduce any grant.
(4) No amendments to motions to reduce any grant such be permissible.
(5) When several motions, relating to the same demand are offered they shall be discussed in

the order in which the heads to which they relate appear in the budget.
154. Notice of cut Motions: In notice of a motions to reduce any grant has not been given four clear
days before the first day allotted for the voting of demands for grants any member may object to
the moving of the motion, and such objection shall prevail, unless the speaker allows the motion to
be made.
155. Vote on Account:
(1) A motion for vote on account shall state the total sum required and the various amounts
needed for each department or item or expenditure which compose that sum shall be
stated in a schedule appended to the motion.
(2) Amendments may be moved for the reduction of the whole grant or for the reduction or
omission of the items whereof the grant is composed.
(3) Discussion of a general character shall be allowed on the motion or any amendment
moved thereto but the details of the grant shall be discussed further than is necessary to
develop the general points.
(4) In other respects a motion for vote on account shall be dealt within the same way as if it
were a demand for grant.
156. Supplementary Additional Exceptional Grants and Votes of Credit:
(1) Supplementary additional excess and exceptional grants and votes of credit shall be
regulated by the same procedure as is applicable in the case of demands for grants
subject to such adaptations whether by way of modification, addition or omission as the
speaker may deem to be necessary of expedient.
(2) Scope of discussion on supplementary Grants: The debate on the supplementary grants
shall be confine to the items stating the same and no discussion may e raised on the
original grant nor policy underlying them, save in so far, as may be necessary to explain
or illustrate the particular items under discussion.
157. Token Grant: When funds to meet proposed expenditure on new service can be made
available by re-appropriation, a demand for the grant of a token sum may be submitted to the vote
of the Vidhan Sabha and if Vidhan Sabha assents to the demand, funds may be so made available.
(C) APPROPRIATION BILL
158. Appropriation Bill:
(1) Subject to the provision of the constitution the procedure in regard to an appropriation
bill shall be the same as for bills generally with such modifications as the speaker may
consider necessary.
(2) At any time after the introduction in the Vidhan Sabha of an Appropriation Bill, the
Speaker may allot a day or days jointly or severally for the completion of all or any of the
stages involved in the passage of the bill by the Vidhan Sabha and when such allotment
has been made the speaker shall at 5 O'clock on the allotted day or as the case may be, the
last of the allotted days forth with upto every question necessary to dispose of all the
outstanding matters in connection with the stage or stages for which the day or days have
been allotted.
(3) The Speaker may, if he thinks fit, prescribe a time limit for speeches at all or any of the

stages for which a day or days have been allotted under the preceding sub-rule.
159. Scope of discussion on Appropriation Bill:
(1) The debate on the Appropriation bill shall be restricted to matters of public importance
or administrative policy implied in the grants covered by the bill which have not already
been raised while the relevant demands for grants were under discussion.
(2) The speaker may, in order to avoid repetition of debate, require members desiring to take
part in discussion on Appropriation bill to give advance intimation of the specific points
they intend to raise and he may withhold permission for raising such of the points as in
his opinion appear to be repetitions of the matters discussed on a demand for grants or
as may not be sufficient public importance.
160. Business that can be taken upon day allotted for any kind of financial business: Notwithstanding
the day has been allotted for other business under rule 158, a motion for leave to introduce a bill
may be made and a bill may be introduced on such day before Vidhan Sabha enters on the business
for which the day has been allotted.
161. Time limit for disposal of financial business: In addition to the powers exercisable by the
speaker under these rules, he may exercise all powers necessary for the purpose of the timely
completion of all financial business and in particular allot time for the disposal of various kinds of
such business and where time is so allotted, he shall at the appointed hour put every question
necessary to dispose of all the outstanding matters in connection with the stage or stages for
which time has been allotted.

Annexure 13 FORMATS ON PROGRESS OF EXPENDITURE TO BE MAINTAINED BY BCOS

FORMAT FOR RECORDING ALLOCATIONS RECEIVED

Name of Office..
Financial Year..
Demand Number.Plan/Non Plan.Major Head.
` (in Lakh)
Allocation Received
First Second Third
Budget Other
Suppleme Suppleme Suppleme Re-appropriation amount
Provision Sources9
ntary ntary ntary
Na Tota
Ob Det Vot San San San San San
S me l
jec aile ed/ ctio ctio ctio ctio Head ctio
. of Sanct Alloc
t d Cha n n n n from Head Sancti n
N Sch ion atio
He Hea rge Ord Am Ord Am Ord Am Ord Am whic to on Ord Am
o em Orde Amo Amou n
ad d d er oun er oun er oun er oun h which Order er oun
e r No unt nt recei
No t No t No t No t trans transfe No and No t
and ved
and and and and ferre rred Date and
Date
Dat Dat Dat Dat d Dat
e e e e e
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
9 Other sources includes items such as contingent fund advance


Signature and Stamp

FORMAT FOR RECORDING BUDGET DISBURSAL AND EXPENDITURE INCURRED

Name of Office..
Financial Year..
Demand Number.Plan/Non Plan.Major Head.
For the month of .. (` in Lakh)
Total Budget Disbursal

Budget Balance
Name of Object Detailed Voted/ Allocation Date Amount Monthly Progressive Amount
S. No received10
Scheme Head Head Charged Expenditure Expenditure (Col 6- Col
11)
1 2 3 4 5 6 7 8 9 10 11

Signature and Stamp
10 Total budget allocation received shall be the same as that in coloumn 22 of FORMAT FOR RECORDING ALLOCATIONS RECEIVED

FORMAT FOR RECORDING LIABILITIES

Name of Established in Current Transferred in Next
S. No Last Year
Scheme Total Allocation Year year
Object Head Detailed Head
received Date of Date of Date of
Amount Amount Amount
Sanction Sanction Sanction
1 2 3 4 5 6 7 8 9 10 11

Signature and Stamp

Annexure 14 FORMATS FOR BUDGET CONTROL REGISTER TO BE MAINTAINED BY DDOS

BUDGET CONTROL REGISTER FOR PLAN EXPENDITURE

Office Name:..
Drawing and Disbursing Officer Code:..
Financial Year:..
Demand Number Major Head.Sub Major HeadMinor Head..
` in Lakh
Addition Total Total

Accounting Details Savings
Budge al Funds Allotme Expenditu
surrender Expenditu Expenditu Balan
t Receive nt re till the
Detail ed during re till the re during ce
Name of Object Recei d during Avaiala end of
S. No ed Voted/ Charged current end of last current (Col
Scheme Head ved current ble Month
Head financial month month 9-12)
financial (Col (Col
year
year 6+7+8) 10+11)
1 2 3 4 5 6 7 8 9 10 11 12 13
Drawing and Disbursal Officer

Signature and Stamp

BUDGET CONTROL REGISTER FOR NON PLAN EXPENDITURE

Office Name:.
Drawing and Disbursing Officer Code:..
For Year:.
Demand Number Major Head.Sub Major HeadMinor Head..
` in Lakh
S. Additional
Accounting Details Savings
No Funds Total
surrendered Total Expenditure Expenditure
Received Expenditure Balance
Budget during Allotment till the end during
Name during till the end (H=G-
Object Detailed Voted/ Allotment current = Col of last current
of current of Month D)
Scheme
Head Head Charged financial 6+7+8 month month
financial (G= E+F)
year
year
1 2 3 4 5 6 7 8 9 10 11 12 13
Drawing and Disbursal Officer

Signature and Stamp

Annexure 15 FORMATS FOR RE-APPROPRIATIONS AND RE-DISTRIBUTIONS

Proposal for Re-appropriation under Plan for the Financial Year 20..-20.. FORM 1
Number Date
Approval number of Finance Department Date
(In `)
Heads under which increase in budget allocation is Remark Heads under which decrease in budget allocation is proposed Propos
proposed ( Reason ed
Budget Approved Upda Total Amount for Budget Approv Total Expe Upda Available Total Reaso Amou
Head11 allocation ted estim requested increase Head ed budget nditu ted funds for re- estimat n for nt for
for Expe ated under re- in allocati Estimat re Expe appropriatio ed saving Re-
current nditu Expe appropriation budget on for es for incur nditu n ** Expend s appro
financial re nditu (4-2) estimate current previou red in re Upto For iture priatio
year12 re till s) financia s the 3rd only till year n
year l year quarter curre quar 4th end
end s in the nt ter quar
financia quart (8- ter
l year er 9- (8-
* * 10) 11)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
11 Demand Number, Major Head, Sub Major Head, Minor Head, Scheme Code, Segment, Plan/Non Plan, Object Head, Detailed Head, Voted/Charged
12 Supplementary grants and re-appropriations should be shown separately in column 2 and 8

Note: Re-distribution across periodic action plans caused due to increased expenditure as shown in Column 4 and decreased
expenditure as shown in Column 8 should be shown in FORM 2 and should be attached with this form.
* For the first quarter, entry in Column 9 should be zero.
**For the first 3 quarters fill Column 12 and for the fourth quarter fill column 13.
Checked By Approved By Approved by Finance Department

Financial Advisor Budget Controlling Officer Under Secretary
Signature and Stamp Signature and Stamp Signature and Stamp

Proposal for Re-distribution across Quarterly Action Plans for the Financial Year 20..-20.. FORM 2
Number Date
Approval number of Finance Department Date
(In `)
Bud Allocation in 2010-11 Current Quarter-wise increase Quarter-wise decrease in Revised quarterly allocations Remark
get Description in amounts amounts after re-distribution
Hea B Supple Increas Total 1st 2nd 3rd 4th 1st 2nd 3rd 4th 1st 2nd 3rd 4th 1st 2nd 3rd 4th Tot
d E mentar e/ Alloc qua qu qu qu qu qua qua quart quar quar quart quart quar quar quar quar al
y decreas ation rter art art art art rter rter er ter ter er er ter ter ter ter
er er er er
Estimat e
e during
(6+10-14)
(7+11-15)
(8+12-16)
(9+13-17)
re-
approp
riation
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23

Signature and Stamp

Proposal for Re-appropriation for the financial year.. FORM 3
NON PLAN
(To be forwarded in quadruplicate)
(In `)
Grant No. & Major, Minor,
Reasons for
Sub Head and Detailed Total requirement Amount needed for
Increase proposed additional
Head (to be consistent for the year re-appropriation
requirement
with budget estimates)
Budget Provision Actual Expenditure
for the year upto..
1 2 3 4 5 (4-2) 6
Grant No. & Major, Minor,

Sub Head and Detailed Total requirement Amount to be re- Reasons for
Decrease proposed
Head (to be consistent for the year appropriated Savings
with budget estimates)
Budget Provision Actual Expenditure
for the year upto..
7 8 9 10 11 (10-8) 12
Note: Col 2 & 8: Please indicate Appropriation and Supplementary, if any

Col 3 & 9: Please indicate Actual Expenditure up to last ended month

Signature and Stamp

Annexure 16 FORMAT FOR SUPPLEMENTARY GRANTS

Application for Supplementary Grants by Administrative Department
Sheet Number.. Madhya Pradesh Government
(To be filled by Budget Division, Finance Department) ..Department
Proposals for inclusion in First/Second/Third Supplementary Estimates
20..-20..
1. Department (Code and Name)
2. Budget Controlling Officer (Code and Name)
3. Demand No.
4. Major Head
5. Sub Major Head
6. Minor Head
7. Voted/Charged
8. Plan / Non-Plan
8.1. For Plan Scheme - Segment (Code & Name)
Development head (Code & Name)
8.2. Name of Scheme
8.3. Scheme Code
8.4. Sources of Funds
8.5. Plan ceiling cushion available for schemes
Percentage Amount
State
Center
Other (Specify source)
9. Category of Scheme New/Continuing/District Level/ State Level/ B.M.S/ Earmark

(Strike out the option not applicable)
If at District level then District name and code
Heads of Expenditure (Amt. in `.)

Objec Detail Description Budget Expendit Total Supplement Approve
t heads Provision ure upto expenditure ary Demand d by FD
Head (Including Month expected in the Requested
Re- of financial year
appropriation .. (including re
if any) appropriation
etc.)
1 2 3 4 5 6 7 8

10. Advance from the Contingency Fund

11. Assistance from External source/Loan
(Source Center/NABARD/LIC/Other External Assistance)
12. If through savings then please provide full details
13.1 Re-appropriation/Surrender/Saving Demand No.
13.2 Re-appropriation/Surrender/Savings Major Head
13.3 Plan/Non Plan
13.4 Voted/ Charged
13.5 Amount of Savings
13.6 Allocation provided in Budget
It is certified that there is no expected savings in any other scheme in the demand which can be re-
appropriated for the said purpose.
(Attach a brief description of maximum 200 words with this form)
Signature of Budget Controlling Officer

Annexure 17 FORMS FOR ESTIMATION OF SALARY EXPENDITURE
FORM A
Nos Schem Name Designation Pay Band Grade Sanctioned Fille Vacan
. e and Pay Posts d t Post
Name Code of (Designation Posts
and DDO wise)
Code office
1 2 3 4 5 6 7 8 9
FORM B: For Employees on Contract
Nos. Scheme Name Designation Amount of Sanctioned Posts Filled

and Code monthly Posts
payment made
to employed
individuals (In
`)

Budget - Manual - Vol II (Eng)

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Budget - Manual - Vol II (Eng)

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Budget Manual Chapter

Government of Madhya Pradesh

1 Government of Madhya Pradesh

ANNEXURE 1 LIST OF CGA APPROVED MAJOR HEADS .................................................................................................. 4

TABLE 1: LIST OF CGA APPROVED MAJOR HEADS ........................................................................................................................................ 4

2 Government of Madhya Pradesh

TABLE 13: FORM F-4: SELECT FISCAL INDICATORS .....................................................................................................................................65

FIGURE 1: PRIORITIZATION OF OBJECTIVES ..................................................................................................................................................54

3 Government of Madhya Pradesh

Annexure 1 LIST OF CGA APPROVED MAJOR HEADS

Table 1: List of CGA Approved Major Heads

CONSOLIDATED FUND REVENUE

4 Government of Madhya Pradesh

0077 Defense Services Navy

5 Government of Madhya Pradesh

6 Government of Madhya Pradesh

2047 Other Fiscal Services

7 Government of Madhya Pradesh

8 Government of Madhya Pradesh

2885 Other Outlays on Industries and Minerals

9 Government of Madhya Pradesh

10 Government of Madhya Pradesh

4415 Capital Outlay on Agricultural Research and Education

11 Government of Madhya Pradesh

5225 Capital Outlay on Telecommunication Services

12 Government of Madhya Pradesh

6435 Loans for Other Agricultural Programs

13 Government of Madhya Pradesh

7605 Advances to Foreign Governments

14 Government of Madhya Pradesh

(b) Deposits not bearing Interest

15 Government of Madhya Pradesh

8787 Adjusting Account with Railways

16 Government of Madhya Pradesh

Annexure 2 LIST OF STANDARD OBJECTS AND DETAILED HEADS OF EXPENDITURE

Table 2: Standard Objects and Detailed Heads of Expenditure

17 Government of Madhya Pradesh

18 Government of Madhya Pradesh

19 Government of Madhya Pradesh

20 Government of Madhya Pradesh

21 Government of Madhya Pradesh

22 Government of Madhya Pradesh

23 Government of Madhya Pradesh

24 Government of Madhya Pradesh

25 Government of Madhya Pradesh

26 Government of Madhya Pradesh

27 Government of Madhya Pradesh

1 Limit as specified by the Finance Department

28 Government of Madhya Pradesh

29 Government of Madhya Pradesh

30 Government of Madhya Pradesh

Annexure 3 LIST OF SEGMENT CODES AND DEVELOPMENT HEADS

Table 3: Segment Codes

Segment Code Description

31 Government of Madhya Pradesh

Segment Code Description

Table 4: Development Heads

Development Head Description

32 Government of Madhya Pradesh

Development Head Description

33 Government of Madhya Pradesh

Development Head Description

34 Government of Madhya Pradesh