Divisional estimates

F.M.V. 149.

56. The estimates of divisions will be prepared in the prescribed form and must reach conservators by August 20. They will be accompanied by the "plans of operation" prescribed in the Forest Manual.

F.M.V. 150.

57. The entries in estimates will be regulated as follows:

(i) The figures of the budget estimate for the current year will be the figures originally sanctioned; but if any modifications of the original grants have been made under proper authority in the course of the year, the modified grant should not be shown as the budget estimate of the year, but the sanctioned changes in the grants should be fully explained in the remarks pages of the budget.

(ii) The figures of the revised estimate should be shown by divisional officers and conservators in their budgets with necessary explanations of variations. These figures will be based on the actuals of as many months of the current year as may be available and an estimate of revenue and expenditure of the remaining months. It must be clearly understood that any excess in the total figures of the revised estimates is not authorized expenditure unless covered by a supplementary grant or re-appropriation of the amount required.

(iii) The budget estimates for the ensuing year will include only sanctioned items of expenditure, i.e. expenditure regularly included in the budget from year to year or approved by definite orders for inclusion in the estimates. Expenditure administratively sanctioned by Government but in respect of which formal orders directing its inclusion in the budget have not been received, should not be included; but normal increases of ordinary expenditure, e.g. necessary increases under heads B-1 to 6, 8 and 9 under Conservancy and Works for carrying on works on lines already approved should be included in the budget.

(iv) The instructions for framing estimates detailed in Chapters IV and V of the Uttar Pradesh Budget Manual should be carefully observed.

NOTE 1—Non-votable expenditure should be shown in red ink.

NOTE 2—No provision for leave or deputation allowances of officers in England should be made in the departmental budgets. A statement with full information will be submitted to Government by the Chief Conservator by August 10 each year with reference to rule 52 of the Budget Manual.

NOTE 3—Provision for stores, purchased in England, should be made under the head "Charges in England—Stores for India" subordinate to "10— Forest" or "65—Capital outlay on Forests" according as the cost is debitable to revenue or capital expenditure (See Appendix II); while that for Stores purchased in India will be made under the head B. 6. C., Appendix II.

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