Provincial estimates

58. (i) The budget for circles will be prepared from divisional estimates in the prescribed form for each circle separately. All budgets should be despatched by conservators to reach the Chief Conservator not later than September 20

They should contain detailed explanation with reference to each unit of appropriation of:

F.M.V. 151

(1) Comparison of revised with original estimate.

(2) Comparison of proposed with revised estimate, and

(3) Comparison of proposed with actuals of the last completed year.

(ii) The Chief Conservator will scrutinize the budgets of all the circles and complete the appendices, etc. relating to pay of gazetted officers and submit to Government in the Finance Department and to the Principal Auditor so as to reach them not later than October 15 his budget comprising—

(1) General abstract of the budget estimate by circles.

(2) Consolidated budget estimate showing—

(a) totals by heads of budget,

(b) totals by sub-heads.

(3) Explanatory memorandum of variations between proposed estimate and budget estimate (for current year), with reference to each detailed head (see paragraph 20 of the Budget Manual) where there may be any important variations. It should also give reasons for the repetition or omission of any special item. It is important to explain the causes of increases under "pay of officers and establishment," whether such increase be due to the normal increments or to sanctioned increases of establishment.

(4) Budget estimate of General Direction, Eastern, Western, Kumaun and Working Plans Circles, with explanations.

(5) Appendices showing calculations of pay of officers chargeable to AI (a), AI (b), C1 (a), C1 (b), C1 (c) for proposed estimate and revised estimate.

(iii) The instructions contained in paragraph 57 are applicable also to circle and the Chief Conservator’s budgets and must be followed in their preparation.

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