Wednesday 28 March 2018

G.O.Ms.No.43, Dated.24.03.2018. Guidelines for issue of Comprehensive Budget Release Order (CBRO) and Budget Distribution.


Budget  2018-19  – Guidelines  for issue of  Comprehensive  Budget  Release Order  (CBRO) and Budget Distribution  –  Orders  – Issued.

G.O.Ms.No.43                     Dated.24.03.2018

Read the  following:
1.  G.O.MS.NO.  70,  Finance (Budget-I)  Department, Dt.  24.03.2014.
2.  G.O.MS.NO.  75,  Finance (TFR) Department, Dt.03.04.2014
3.  G.O.MS.NO.  101,  Finance  (Budget-I) Department, Dt.  12.08.2015.
4.  G.O.MS.NO.  57,  Finance (Budget-I)  Department, Dt.  07.04.2017.
5.  G.O.MS.NO:  62,  Finance (Budget-I)  Department, Dt.  20.04.2017.

O R  D E  R:

    In order  to  ensure streamlined budget  management and to  facilitate  timely  availability of  funds  to  the  implementing agencies, the Government  introduced Comprehensive Budget release Order (CBRO)  system  in the  G.O  first read above. The  purpose of  the CBRO process  is to  enable  the  departments  to  distribute  the budget  allotted  to  them  in accordance with their annual work  plan, programme  priorities  and specific  monthly  requirements of  the department  rather  than  distribution  in equal  quarterly  instalments.

    2.   In the  reference 4th  read  above, Government launched  the Comprehensive  Financial Management  System  (CFMS)  Budget Module,  a  new  system  and a process  for the  release of  CBROs starting with  the  financial  year  2017-18,  and also given instructions  to issue CBROs  in  CFMS  and directed  that  Budget  Distribution shall be done through CFMS  by  the Heads  of  the  Departments/Secretariat  Departments.

     3.   The Finance (Budget-I) Department  will communicate  the publication of  A.P. Appropriation  Act,  2018 after approval  of  Budget for the  year 2018-19  by  the State Legislature.  Accordingly,  all  the  Heads of  the Departments /  Secretariat  Departments /  Chief Controlling Officers  / Estimating Officers  may  incur expenditure  on quarterly  basis  with reference  to  the  provisions made  in the Budget 2018-19 from  1st  April,  2018.

     4.   All Secretariat  Departments  and Chief  Controlling Officers  (Heads of  the Departments) are hereby  informed that  they  may  use the  CFMS  Online  Screens  to prepare the budget  distribution  among  their SCOs and DDOs  for  the  entire approved 2018-19 Budget in accordance with  their  annual  work  plan,  programme  priorities,  monthly  /  quarterly  fund requirement  etc.  While distributing  the  Budget, Secretariat Departments  and  Chief Controlling Officers  are  permitted  to  retain a  part  of  the Budget not exceeding  10% in reserve  for  release at  their discretion  for  better performers. In  addition, the  following principles shall  govern the  budget distribution,  in super session of  any  previous guidelines issued:

          o  The  total of  Budget  Distribution  for  the  (4)quarters under every  head of account  shall not  exceed  hundred  percent  of  the  allocated  BE  for the financial year.

         o  Expenditure in any  quarter under any  particular  HOA  should not  exceed  30% of  the  total budget  available  for  that HOA and  the expenditure  to  end of  3rd quarter  should not exceed 80%  of  Budget  provision. To  allow  issuing CBROs beyond these limits, proposals  should be sent to  Budget section with  detailed justification  to  permit  relaxation  in CFMS.

       o Under 310.Grants  in Aid, there  were  (9)  sub  detailed heads for various specific  purposes.

       o  The DDOs  have to utilize invariably  the said SDHs and not  use the omnibus SDH  (312).Other  Grants  in Aid  frequently.

       o  For Other Grants  in Aid  (312),  the  BE  may  be distributed  up  to 25%  for  each quarter.  Increase up  to  30%  shall be  allowed  in any  quarter by  adjusting within  four  quarters  including reserve.

There  shall be no  treasury  control  for 

       o  the  HOAs relating  to  Salaries (DH-010);  Wages (DH-020); Pensions  (DH040); Other Contractual Services  (DH-300); Fixed  Travelling Allowance(DH110-SDH-114).

        o  the sub  detailed heads (SDH) Exgratia  Payments  (Accidental death / Compassionate Appointment) – SDH 317, Obsequies Charges (SDH-318) and also expenditure pertaining to  SC  ST  Atrocities Act  ( 2225-01-800-12-04310-312 V).

       o  There  shall  be  no treasury  control for the  HOA  relating to Booster Scheme (2235-60- 104-00-04-500-503  V). o  the HOA relating to  Festival  Advance  (7610-00-800-00-04-001 V).

       o  the  sub detailed head  310/311.Grants in  Aid towards Salaries  pertaining to Schools/Colleges/Other  Institutions.  The DDOs shall  furnish  full details  of employees  along with  Government  sanction orders  duly  certified by  the competent  authority  and Aadhaar  Identification  as in the  case  of  010. Salaries payable to Government  employees.  The treasury  officers  shall scrutinise the said bills  critically  and ensure  that no omission/lapse be happened  while admitting the bills  for  payment.

        o  the  sub  detailed heads  270/ charged  Establishment  and  530/534. work Charged Establishment  for  payment  of  salaries. The DDOs  shall furnish  full details of  the  employees  along with relevant Government  sanction orders  duly certified by  the competent authority  and Aadhaar Identification as in the case of  010.Salaries.

        o   the  expenditure  under MH  2245  and  MH  2071.

•  For  DH 330-  Subsidies,  distribution shall be  at  25%  of  the BE  allocation  for  each quarter.

•  For State  Development Schemes (GSH-11),  normally  25%  of  the allocated  BE  for  the financial year shall be  distributed  for each  quarter. An  increase up  to  30%  of the  allocated BE  for  the  financial  year shall be  allowed  in  a quarter while  maintaining the overall distribution between the  four  quarters plus  any  reserve not exceeding  Hundred  percent.

•  For  Externally  Aided  Projects (EAP-  GSH 03)  – the Government  have  issued  the guidelines vide  reference 5th read  above,  the same  guide lines  will  be  applicable for this year also.

•  For Rural Infrastructure  Development  Fund (RIDF-GSH-07),  the entire BE  would be available from  the  first  quarter itself  as it  is  reimbursed  after spending by  the  state government.

  •  The Centrally  Assisted  State Development  Schemes (CASDs-GSH-12)  amount  shall be released only  on receipt  of  request  from  the  department  which itself is based  on  amount released by  the Government  of  India. The Matching State  Share  (MSS-GSH-06)  for  the corresponding  CASDs  will  be released  along  with  Central release  of  the CASDs  instalment.

•  Any Detailed Heads not  covered by the  distribution principles defined above  shall  be normally  distributed up to 25%  of  the allocated  BE  for the  financial year in  each  quarter. An increase  up  to  30%  of  the allocated BE  for  the  financial  year  shall  be allowed.

   5. The Capital Heads  of  Accounts  related  to  Works Expenditure (SDH 530/531  and SDH 530/532) of  all  departments will  be treated  as Direct Debit HOAs  vide  G.O 4th  read above. In respect  of  270.Minor  Works/  271.Other Expenditure,  the bills shall be allowed up to Budget  allocation only.  In respect of  Sub Detailed Head  310/319.Grants  for  Creation of Capital  Assets  in all departments, the work  bills  shall be presented to  the  PAO  (Works)  in the respective area  instead  of  Treasuries and Accounts, for scrutiny  as  per  the regular procedure  of  works  bills and pass for  payment to  the concerned.

   6.   In case of  loan  repayments under  MH  6003 and MH  6004  and interest  payments under MH 2049,  the  concerned  department shall  upload the  exact  distribution  figures  for  the financial year  based  on  the  schedule of  payments.

    7.   The  principles outlines  in the above paras (4, 5 and 6), shall  be  configured by  the Budget  wing of Finance  Department in  the budget  control  master  screens  of  CFMS. As  a starting point, the budget distributed as per  the  above principles shall be made available in CFMS  to  the  Secretariat  departments  / HODs for  further distribution  to  their SCOs  /  DDOs.

8.  While  doing  the  budget distribution,  the  concerned HODs may  adopt the  following:

      •  In case  of  Educational institutions,  day  as  well  as Residential, Hostels,  the Budget may  be distributed for  overheads in the  proportion  of  students  /  inmates.

      •  In case of  Health  Centres  and Hospitals and  Health  Centres, the budget  may  be distributed  based on  the  average  turnover  of  patients.

      •  In case  of  departments  like  Animal  Husbandry, Fisheries,  Co-operation,  Marketing, Labour,  Industries etc.,  budget  for overheads  may  be distributed based  on the area of  operation and  jurisdiction.

      •  In  case  of  Mandal Offices,  for allocating overheads,  population  may  be  taken as base. 

9.     All the bills relating to  establishment  expenditure  including salaries of  Water Resources  Department and  Works  Accounts Department  in districts  hitherto  attended  by  the PAOs(Works)/Director  of  Works Accounts,  shall be  presented  through  Treasuries and Accounts Department and in  respect  of  HOD Offices of  the said  Departments located in CRDA peripheral  area shall  be  presented  to  the  Capital Region  PAO, Ibrahimpatnam  for audit and passing  the  same.

10.    All Heads  of  the Departments  /  Secretariat  Departments  without  any  exception, Director  of  Treasuries  and Accounts,  Pay  and Accounts Officer, Directorate of  Works Accounts  are requested  to follow these instructions  scrupulously.  In  case  of  any clarifications, they  are requested to  reach out  to the concerned FMUs, Budget  and IT  wings of  the Finance  Department.

11.    The following  are the  timelines for  issue  of  Budget distribution:

Release to  HODs:                                                            29th  March 
HODs to  complete  Distribution  and Submit:          3rd  April  
FMUs  to  issue  CBROs  :                                                6th  April   

12.    All  the HODs  and FMUs are  advised  to  complete  the  activity  as  per  the  timelines above, failing  which  no  bills  can  be preferred.  Also,  configuring the  respective  office workflows  and having  your HR  data  right in  the  system  is  a  key  prerequisite  for  transacting in the system. 



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