GOVERNMENT OF ANDHRA PRADESH

ABSTRACT
Finance Department - Budget - Budget Estimates 2020-21 – Comprehensive instructions
for the preparation of Budget Estimates and submission on-line – Issued.
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FINANCE (BUDGET-I) DEPARTMENT
G.O.Ms.No.155 Dated: 11.12.2019
Read the following:

ORDER:

According to Para 13.19.1 of A.P. Budget Manual, the Heads of Departments and
other Estimating Officers should prepare their estimates for both receipts & expenditure in
duplicate & send one copy direct to the Finance Department, and the other to the
Administrative Departments of the Secretariat concerned. The Heads of Departments &
other Estimating Officers have to prepare and submit the Budget Estimates for FY 2020-
21, as per Para 13.19.1 of A.P. Budget Manual and as per the instructions given in this
order.

2. Revenue & Capital Classification - Article 202 of the Constitution requires that
revenue & capital expenditure should be shown separately in the budget. It is, therefore,
incumbent, on the State to continue revenue – capital classification and the same shall be
followed by all the Heads of Departments & other Estimating Officers

3. Economic Classification – Economic Classification of budget is used for

categorizing government expenditure service-wise into (1) General Services (2) Social
services & (3) Economic services. This classification is useful for economic analysis & to
determine how these transactions influence behaviour of other sectors of the economy as a
whole. This would continue in the current exercise.

4. Functional classification (detailed heads for grants)- This signifies broadly the
function of the government for which the expenditure is incurred & the activities on which
the expenditure is incurred. It comprises seven tiers – with hierarchy of Major, Sub-
Major, Minor, Group Sub-Head, Sub Head, Detailed Head & Sub Detailed Head. It forms
a two dimensional classification where the expenditure is classified into object heads for
each functional head. This would continue too in the current exercise.

5. Strategy -The focus would be on top-down budgeting where the resource priorities
are guided by short, medium & long term objectives. Yearly, sectoral priorities and
allocations shall also accordingly be set. Based on the allocations, the Departments shall
set a rolling outcome / output frame work.The Finance Department will compile
&consolidate the medium term fiscal targets & MTEF statements. It also will prepare an
additional statement indicating demand-wise revenue & capital expenditure targets for the
projected years. The central share for the schemes will be routed through State Treasuries

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as grants-in- aid under various object heads except in case of Direct Benefit Transfers
where the functional heads would be used. In such cases, mapping of allocations under
CSS not routed through state treasuries will have to be done.

6. Approach: The government has initiated a comprehensive programme of action for

sustainable & inclusive growth and development through an integrated strategy
encompassing growth, development, equity, welfare and good governance. The
development vision is manifest in the comprehensive welfare agenda, the Navaratnalu,
which has cross cutting themes covering farmers’ welfare; education for all; affordable
healthcare for all; housing for all; women empowerment; youth empowerment; and
welfare measures for all other sections of the society. The state government has placed
special focus on improving the human development indicators on a saturation mode.
Strengthening the social security net is another priority area of the government. To bridge
the rural-urban divide, government has put emphasis on reduction of poverty
& unemployment in rural areas by stimulating local economic development and
enhancing basic services.

6.1 The government has placed equal focus on leveraging the driver of investments in
capital works, across all the key sectors, for improving the infrastructure & stimulating
demand & employment, thereby leading to a higher growth trajectory. The government is
committed to revamping the governance system in an unprecedented manner through:
freedom from corruption; empowerment of the people through their participation in project
monitoring; transparency in procurement and contract management and service delivery;
responsive governance with a commitment to intensive monitoring of implementation and
results while ensuring effective financial management.
6.2 The government has also launched path breaking institutional mechanisms to
strengthen local bodies by devolving functionaries to the local bodies through Village and
Ward Secretariats, which embody the implementation of the principles enunciated
in Article 40 and Article 243 of the Constitution.

6.3 The approach of the government as mentioned supra and the budgetary requirement
it necessitates shall be adequately reflected and provisioned by all the Heads of Departments
and Other Estimating Officers, while preparing the estimates for 2020-21.

7. To supplement the government’s development strategy, various budgetary planning

instruments such as Zero-based & Performance-linked Budgeting were invoked in budgetary
exercise for 2019-20. These shall be consolidated & expanded during the budget exercise this
year. In order to ensure streamlined budget management system & to facilitate timely
availability of funds to the implementing agencies, the government has introduced
Comprehensive Budget Release Order (CBRO) system for releasing the approved budget for
all quarters & which shall be continued with the modifications warranted. Furthermore, the
budget exercise shall take a multi-year perspective, in line with the governments medium
term vision, to realize medium-term targets through meticulous planning.

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8. All the Departments are expected to align their allocations with the approach of the
government. They shall substantiate, defend and justify continuation of their programs &
the budgetary allocations proposed by them. For each program, the department must exhibit
the various levels of service that could be provided with different levels of funding.

9. Revised Estimates for 2019-20: The Revised Estimates for 2019-20 should be
prepared, as realistically as possible, with reference to the following instructions, instead of
repeating the previous year’s budget figures in a routine way.

9.1. Progress of expenditure during the first eight months of the financial year;
9.2. Expenditure likely to be incurred during the remaining months of the financial
year;
9.3. Additional funds proposed to be obtained as Supplementary Grants;
9.4. Re-appropriation or resumption of funds already made or proposed to be made;
9.5. New schemes that are sanctioned during the course of the financial year;
9.6. New heads of account opened during the year either for booking expenditure on
new schemes or for accommodating any adjustments and the new heads of
account opened while distributing existing lump sum provisions; and
9.7. Any other relevant factors that will materially affect or have a bearing on the
expenditure during the financial year.

10. Each of these factors should be spelt out in sufficient details by uploading/
enclosing copies of the relevant orders. In short, the revised estimates should represent the
anticipated expenditure of the year, with reference to all relevant post-budget
developments, and should closely correspond to the actual expenditure. As the closing
balance of the year is worked out with reference to the revised estimates, any significant
variation between revised estimates and actual expenditure would upset the Ways and
Means forecasts. On account of financial constraints, the Revised Estimates in the
aggregate should not normally exceed the Budget Estimates.

11. Budget Estimates 2020-21: All Heads of Departments and Estimating Officers
should personally ensure that estimates are prepared with utmost care, taking into account
all aspects that are normally available at the time of estimation so as to avoid instances of
huge variations between estimates and actuals.The budget estimates of expenditure
should be prepared as accurately as possible so that the amounts proposed for each
function, programme or scheme does not turn out to be either excessive or inadequate
later on. The attempt should be to assess the precise requirements with reference to all
available data. The revised estimates proposed for the year should form the basis for
preparing budget estimates for the coming year, making due allowance for any special
factors. Thus, if the current year estimates provide for any non- recurring items of
expenditure, a corresponding reduction should be made in the Budget Estimates for the
coming year. The variations between the Revised Estimates for 2019-20 and the Budget
Estimates for 2020- 21 should be clearly and precisely explained in the remarks column.
Otherwise any proposed increase will not be considered.

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12. Economy: All HoDs and the Controlling Officers are advised to ensure due economy
and prudence in expenditure. They shall critically review the programmes/schemes/works
and justify their continuance. The Heads of Departments/Estimating Officers should note
that it is the primary responsibility of the Officers concerned to rationalize the process of
implementation of programmes/schemes/works.

13. In this exercise, some schemes may have to be wound up and some others merged
with or transferred to the activities of other Departments. This should give an opportunity to
critically review the activities of each department. In order to ensure effective and optimum
utilization of resources, it is necessary to observe economy in expenditure and also avoid
such expenditure which does not result in benefits commensurate with the expenditure.
HoDs and other Estimating Officers are therefore, advised to analyze the expenditure
incurred on all non-salary items and make efforts to save at least 10% of the expenditure for
the next financial year. For any deviation in this regard they must give substantial
justification. They are requested to frame the Revised Estimates 2019-20 and Budget
Estimates 2020-21 accordingly, keeping in view the above measures.

14. Receipts: According to para 13.8 of the AP Budget Manual, the HoDs and other
Estimating Officers should prepare budget estimates for receipts based on the existing rates
of taxes, duties and fees, etc. and no increase or reduction in such rates which has not been
sanctioned by the government should be proposed. The information shall be furnished in the
enclosed Proforma–A. In addition, arrears of collections which are likely to be collected in
the current year are also to be projected.

15. All the HoDs and Other Estimating Officers are requested to furnish proposals for
Revised Estimates 2019-20 and Budget Estimates 2020-21 in respect of Revenue Receipts
and Loan Receipts with which they are concerned by giving full details of targets fixed as
per performance indicators for each department. All the HoDs may explore new base for
improving their receipts and curb the leakages from bottom to top level by strict vigilance
and improve the performance of the employees by fixing required personal performance
indicators at each level.

16. Revenue Expenditure

16.1 Revenue Expenditure is an expenditure which neither creates assets nor reduces
liability. It includes expenditure incurred on normal running of government
departments and maintenance of services.E.g., Salaries of employees, interest
payment on past debt, subsidies, pension, grants, transfers, education and health
services, etc. These are broadly financed out of revenue receipts. (Proforma-B1).
16.2 Revenue expenditure is recurring in nature, as against capital expenditure which
is long period expenditure and non-recurring in nature.Capital expenditure is
incurred for creation of assets and reducing future liability i.e. loan repayment.

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 16.3 All the HoDs and Other Estimating Officers are requested to critically review the
Revenue Expenditure of the ongoing schemes. The schemes which do not serve
any substantial tangible purpose are to be dropped/phased out/ reduced with
suitable justification provided to Finance Department. Availability of surplus
staff shall be informed to the Finance(HR.I) Department.

16.4 The committed expenditure (Fixed Costs – Staffing, maintenance, rents, vehicles,
water, electricity, etc.) has to be budgeted for every operational unit of every
department – starting at the lowest level and moving up to HoD. The provisions
for Dearness Allowance, Leave Travel Concession, House Rent Allowances,
Encashment of Earned Leave, Medical Reimbursement, etc. shall be included
under respective sub-detailed heads under“010Salaries”.

16.5 The estimates for contingent expenditure shown under “Office Expenses” should
be prepared with reference to the instructions laid down in para 13.16 of the A.P.
Budget Manual. Details of the items of expenditure included, detailed reasons
together with figures should be furnished along with the actuals for the past three
years in respect of each item. Proper attention must be paid while estimating
water and electricity charges which should take into account pending arrear bills,
the increase in tariff rate, etc. and provision for the amounts that will become
payable in the year. Wherever arrears are included, detailed reasons together
with figures would be furnished in the explanatory note.
16.6 Departments shall strive to effect further economy and savings under Revenue
Expenditure. Such savings shall be permitted to be retained by the department
concerned and would be reallocated for their Capital Expenditure.

17. Experience shows that every year many Departments furnish the estimates in a
routine manner without examining the need for continuation of schemes and justification
for provisions claimed by them. In view of the need to observe strict economy in
expenditure, it has been decided to make a thorough review of the budget proposals
furnished by the Departments. The HoDs and other Estimating Officers are, therefore,
requested to furnish the following information without fail in the column – 6 of Proforma-
B1 provided for recording justification.

17.1 Objectives of the scheme or work of the Department;

17.2 Relevance of the programme to the overall objective in the present context;
17.3 Justification for various categories of posts and number of posts in each category
as existing in the scheme or Department; and
17.4 Consequences of its non-funding.

18. Utility Payments: Each HoD/Office/Unit/DDO shall be personally responsible for

utmost economy under all sub heads under `Non- salary O&M’. They should take special
care to ensure that utility charges for water supply, electricity, telephones, petrol, rents, etc.
are calculated in accordance with the latest rates and adequate provision is made to meet
their pending and future liabilities.

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 18.1 The treasury officers are hereby instructed to ensure that no payments are
authorized over and above the budget provisions. Any expenditure more than
budgetary allocation under any sub head shall be recovered from the person who
authorizes such excess expenditure as identified by the Head of Office/DDO. If
the Head of Office/DDO fails to identify such a person and effect recovery, the
HOD shall recover the excess amount from the Head of Office/DDO concerned.

18.2 It has also been noticed that utility payments to statutory authorities and rents to
landlords are delayed for months and years and allowed to accumulate as arrears
which are then claimed as pending bills. The government views this practice with
great concern. It is, therefore, ordered that each Head of Office shall be
personally held responsible for timely and full payments on these items. Non-
payment beyond three months shall be viewed as gross negligence and
disciplinary action shall be initiated against those responsible. In any case, if the
bills are not settled within the financial year, the budget provision will lapse and
no carry forward of the liability shall be allowed. Accordingly, the HoD shall
issue proceedings for summary recovery of pending liability from the pay bill of
the officer concerned and the treasury officer shall effect such recovery and report
to the HoD Proforma-VII.

19. Energy Saving Devices: It has become imperative that government offices use
utmost economy in consumption of energy. All HoDs/Heads of Offices are required to
keep a check on power consumption. Recent improvements in technology have brought
out many energy-saving devices that are based on conventional as well as non-
conventional sources. All HoDs are requested to take up a phased program to convert
their offices to low- energy consumption devices and effect savings in their energy
charges in the long run. They may get in touch with the Energy Department who is
being asked to provide the necessary information and guidance in this regard. Proposals
if any, for non- conventional energy may be furnished by the Departments for further
consideration of Finance Department.

20. Personal Entitlements: Government has already fixed norms for official and
residential telephones, monthly petrol/diesel quotas, hiring of vehicles, vehicle
maintenance, newspapers/ magazines, etc. for different categories of officers. It has been
noticed that in several instances expenses higher than entitlement are claimed. It is clarified
that reimbursement would be limited to the permitted scale only.

21. Capital Budget: The state government is having a clear vision and approach for
Capital Expenditure. It is intended to improve the infrastructure facilities in primary
sectors – Housing, Drinking water, Education, Health, Roads and Transport - which will
improve the living standards of the people and facilitate speedy industrialisation of the
state economy. To achieve these goals, the Capital Budget shall be prepared keeping in
view the following: (Proforma-B2).

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 21.1 An expenditure which either creates an asset- physical or financial- and is
determined by ownership criteria or reduces liability (e.g., repayment of loan) is
called capital expenditure. Capital expenditure which leads to creation of assets
are (a) expenditure on purchase of land, buildings, machinery, (b) investment in
shares, loans by Central government to state government, foreign governments
and government companies, (cash in hand) and (c) acquisition of valuables. Such
expenditures are incurred on long period development programs, real capital
assets and financial assets. This type of expenditure adds to the capital stock of
the economy and raises its capacity to generate future income. These
expenditures are met out of capital receipts of the government including capital
transfers from rest of the world.

21.2 Capital Budget proposals must be based on mission goals, medium term
development objectives, and service delivery benchmarks.

21.3 Classification of investments on creation of assets as Capital

expenditure. Prioritization of financing options – Public – Centre & State/ EAP
/ NABARD / HUDCO / Private/ Public Private Partnership, etc.

21.4 Every Department / HOD shall ensure to provide higher Capital expenditure in
their budget.

22. Sub-Plans for Scheduled Castes, Scheduled Tribes and Backward Classes: Upto
2016-17, the State government implemented SCSP, TSP, BC Sub Plan based on the outlay
of the State Plan as per their population ratio in the State. The allocation for these sub plans
was done based on allocation made for both Centrally Sponsored Schemes and State
government schemes. The distinction between Plan and Non Plan was removed from the
fiscal year 2017-18. The state government has maintained the allocation for SCSP, TSP and
BC Sub plan not lower than the amount provisioned in the budget estimates for 2019-20.
The Social Welfare Department, Tribal Welfare Department and BC Welfare Department,
which are Nodal agencies for SCSP, TSP and BC Sub-plans respectively, are to follow the
same practice while preparing the estimates for 2020-21.

23. New Schemes: In the case of new schemes introduced during the year 2019-20, the
dates of introduction and the estimated expenditure for the current year should be
mentioned in the remarks column. If provision is included in the Revised Estimates for the
current year for any new item of expenditure not provided for in the Budget Estimates of the
year, it should be clearly stated in the ‘Remarks’ column whether it has been sanctioned by
the competent authority and if so, the number and date of the proceedings sanctioning the
expenditure should be quoted in every case (Proforma–B3).

24. All new schemes for which provisions are proposed in the Budget Estimates for
the first time, necessary details on which the requirement of funds is based, and copy of
the relevant Government Orders sanctioning the scheme should be furnished. As far as
possible, lump - sum provision should not be proposed.

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25. The HoDs shall review the eligibility and financial assistance under welfare
programs, technical assistance schemes, operation and maintenance costs, developmental
and economic support programs, etc. with a view to bring about greater efficiency in
deployment of limited resources indicated through the allocation for each department and
more effective coverage to achieve targeted outputs and outcomes.

26. Budget Achievements: The departments shall furnish details about the quantum of
work done by them, the physical targets achieved under the scheme during 2017-18 & 2018-
19, the physical targets proposed to be achieved during 2019-20 and 2020-21 (Proforma–C).

27. APFRBM Rules, 2006: As per rule 6(1) of APFRBM Rules, 2006, the state
government shall at the time of presenting the Budget make following disclosures as
required under Section 10 of APFRBM Act 2005.

i. Form D-7 Statement of Assets (Proforma–D).

ii. Form D-8 Tax Revenues raised but not realized (Proforma– E).
iii. Form D-9 Statement of Miscellaneous liabilities outstanding (Proforma–F).

28. All the HoDs and Estimating Officers are therefore requested to furnish the relevant
information in the prescribed Proforma appended to this order along with the Budget
Estimates 2020-21 invariably as these statements have to be presented to the Legislature.

29. Responsibility for the accuracy of estimates:

29.1 It is the responsibility of the HoDs and Other Estimating Officers to see that no
omissions or deviations are made in making of provisions for any sanctioned
scheme or any other item of expenditure covered by sanction of the competent
authority. Similarly, no provision should be made in the Estimates for any item of
expenditure for which no sanction of government exists.
29.2 Provision should be made in the Budget Estimates for the coming year for all
sanctioned schemes but not for schemes of new service, which have been
submitted to government but not yet sanctioned. It has, however, been observed
that the above procedure is not being followed by some HoDs. Certain
Departments have also been proposing heavy increases in the existing provisions
in the normal budget estimates without obtaining prior sanction of the
government. Provision included in the Budget Estimates for the schemes which
have not been sanctioned by the government are liable to be summarily rejected
and no correspondence will be entertained on this account.
29.3 The HoDs / Other Estimating Officers are requested to observe the instructions
in para 13.19.1 of the Budget Manual scrupulously while submitting the Budget
Estimates 2020- 21.

29.4 While minor increases based on trends of actuals and admitted needs may be
allowed, increases involving substantial amounts proposed over the existing

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 provisions should be supported by government orders sanctioning the increase
duly enclosing copies of the relevant government orders.

30. Contract / Out sourcing Personnel:

30.1 The HoDs/ Estimating Officers shall ensure that sufficient provisions are made
under the detailed head “300-Other Contractual Services” towards payment of
remuneration to the persons appointed on contract/outsourcing basis. They are requested to
furnish the relevant orders issued by the competent authority for engaging the persons on
contract/outsourcing basis while proposing provision in the Budget.

30.2 They shall also furnish calculation sheet consisting of rate of contract, period of
contract, no. of persons engaged on contract, outsourcing and the total amount required
towards payment of remuneration in respect of each sanction order based on which they are
proposing provision in the Budget.

31. Explanations for variations in figures: Estimating Officers are requested to furnish
brief and clear explanations for material variations between the Budget and Revised
Estimates of the current year and the Budget Estimates for coming year both under Receipts
and Expenditure. They are informed that in the absence of explanations, any increase of
expenditure included in their estimates is liable to be summarily rejected. While submitting
the estimates, the variations, if any, between number and designation of the staff for which
provision is made in the estimates and those already furnished by the Estimating Officers in
the number statements should be explained in detail with reference to the orders sanctioning
the additional staff.

32. Estimates for Works: Provision should be made in Part – I of the Budget for works
which have been sanctioned by the government or the competent authority. All the Chief
Engineers are requested to give full information as to whether the works for which provision
is included by them in the Revised Estimates 2019-20 are for repairs to the existing buildings
or new works or works in progress, and whether the works have been sanctioned by the
government or competent authority. The number and date of order sanctioning each work,
the amount of estimate both - original and revised, the total expenditure incurred on work to
the end of the preceding financial year, and the amount required for expenditure during the
current year and next year should invariably be given in the remarks accompanying the
Budget Estimates. If complete information is not furnished in Proforma-G prescribed, in the
case of any particular work, the provision proposed for will be omitted by the Finance
Department. The Chief Engineers/Administrative Departments should not forward
proposals for any new works along with the budget proposals, unless government
specially clears them.

33. Special Points: The attention of all Secretariat Departments, Head of the
Departments and Estimating Officers are invited to the following special points:

33.1 Avoid speculative estimations or over / under projections.

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33.2 The CASP Schemes discontinued by the Government of India shall be reviewed
critically. If it is necessary to continue a particular scheme in public interest, the
department has to prepare estimates following the principles of zero based
budgeting.

33.3 Collect full details of pending bills and review their genuineness. Priority be
given for allocation of funds for these pending bills

33.4 Separate estimates shall be sent for providing funds for Fixed Travelling
Allowance under the new sub detailed head “114 - Fixed Travelling Allowance”
in Revised Estimates 2019-20 and Budget Estimates 2020-21 as per instructions
issued in this Department Memo.No.16240 / 642 / BG / A1 / 2002- 2, dated
25-11-2002. Similarly, requirement for conveyance allowance shall be proposed
under “110/115 Conveyance Allowance”.

33.5 All the Utility Payments i.e., Postage, Telephone, Water and Electricity
Charges are to be fully provided under respective sub detailed heads 131-
Service Postage, Telegram and Telephone Charges, 133 - Water and Electricity
Charges under the detailed head 130 – Office Expenses as first charge under
non-salary component.

33.6 The provision required for payment of “hiring charges of Private Vehicles” shall
be made under the sub detailed head “130/134 - Hiring of Private Vehicles”
based on the sanction orders. No provision shall be proposed under this head
without specific sanction from the government for hiring of private vehicles for
the department for a specific period (Proforma-VIII).

33.7 Provision for non-recurring items (furniture, equipment, etc.) of expenditure

should not be repeated merely on the basis of average expenditure for the
previous years, but should be restricted to the actual requirement.

33.8 The HoDs are requested to ensure that the amounts allocated for supply of
uniform to the “Office Subordinates” under the detailed head “250 Clothing
Tentage and Stores” shall be utilized for the same purpose without diverting for
other purposes.

33.9 The provision required for payment of obsequies to the family of the deceased
government employees shall be made under the sub- detailed head of account
310– Grants-in-aid - 318 – Obsequies Charges”. The provision required for
payment of contribution and subsidies shall be made under the detailed heads
“320-Contributions and 330 – Subsidies respectively and not under sub-detailed
head 312 – Other Grants – in- aid”. The provision for creation of capital assets
which is to be passed on to the local bodies and other agencies has to be
classified under Sub Detailed Head “319 Grants for creation of Capital Assets”
under the detailed head “310 Grants- in-aid”.

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33.10 Provision for maintenance of office vehicles to be made under the Sub Detailed
Head “511 Maintenance of office vehicles” and the provision for Purchase of
new motor vehicles has to be proposed under “512 Purchase of Motor Vehicles”
under the detailed head 510 Motor Vehicles. However, the provision for
purchase of motor vehicles shall be supported by specific sanction order from
the government and the provision for maintenance of motor vehicles shall be
supported by statement from the Head of Department with regard to the
number of vehicles available in the department (Proforma-IX).

33.11 Where any large provision is proposed in respect of outstanding liabilities or

arrear payments, full details should be furnished and the original sanction for
incurring such expenditure should invariably be quoted.

33.12 Future expenditure commitments on account of major policy changes:

Departments are requested to indicate the future expenditure commitments on
account of the major policy changes made by the government in the financial
year 2019-20, along with estimates of 2020-21.

33.13 In respect of Universities, the present practice of finalizing the Block Grants
based on the information furnished by them would continue. In addition to the
detailed information being furnished hitherto, Universities have to furnish
additional information as per Annexure-I. This would facilitate Finance
Department to have an accurate estimate of the Block Grants to Universities for
2020-21.

33.14 Where any expenditure is dependent on finance from outside the state like
Government of India, NABARD, etc. estimates should be based only on the
last year’s actual release to the State or on the basis of actual need whichever is
lower and not on hypothetical figures. In such cases, it is necessary to indicate
specifically whether the entire amount or only a part of the amount is
reimbursable from these agencies and whether this amount has been taken
credit in their estimates of Revenue.

33.15 Scrutiny of estimates by the Administrative Department of Secretariat: The

Administrative Departments of Secretariat are requested to scrutinize the
estimates of Departments under their control and forward to this Department
with their comments thereon. The object of examination by the Administrative
Departments is to detect excessive or inadequate provision in the Revised
Estimates and Budget Estimates which they are in a position to do in the better
way in view of their more intimate knowledge of working of Departments under
their administrative control.

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 33.16 The Departments are requested to send proposals for Revised Estimates 2019-20
and Budget Estimates 2020-21 rounding of the figures to the nearest thousands
of rupees against each sub-detailed head.

33.17 The HoDs are requested to send their proposals promptly, particularly in respect
of recoveries of loans and interest receipts. They should send proposals for
recoveries and disbursements under loans and advances and interest thereon
based on the terms and conditions, imposed in the government orders
sanctioning the loans (Proforma-X).

33.18 The Secretariat departments/HoDs shall ensure submission of relevant

documents/orders in support of the budget estimates proposed by them.
34. Government have issued orders vide G.O.Ms.No.69, dated 14.08.2019 to implement
the revised structure of Object Heads – Detailed Head (DH) and Sub- Detailed Head (SDH)
from the current financial year 2019-20. Certain DH/SDHs have been withdrawn from
further use. The lists are available in the said G.O. Therefore, all the Departments of
Secretariat, HoDs, PD Administrators and the officials dealing with the Budget are
requested to study the Annexures of said G.O. carefully and furnish proposals for Revised
Estimates 2019- 20 and Budget Estimates 2020-21 as per G.O.Ms.No.69, dated 14.08.2019
and G.O.Ms.No.146,Dt: 08.11.2019.

35. During the reviews in the run up to the full Budget 2019-20, a strong need for
granularity, classification of expenditure and understanding the items of expenditure across
various programmes, schemes and organizations was identified. Vide
G.O.Ms.No.99, Finance (C&DM) Department dated 14.08.2019 and G.O.Ms.No.145,
Finance (C&DM) Dept, Dt:08.11.2019, it was mentioned that the Detailed Head (DH) and
Sub-detailed Head (SDH) strings of the HOA can be further used, where needed, to define
granularity and will be determined from time to time, at the time of opening a PD Account
/ PD Account maintenance. Therefore, all the PD Administrators and the officials dealing
with the Budget are requested to propose granularity, classification of expenditure and
understanding the items of expenditure across various programmes, schemes and
organizations.

36. Date of submission of Estimates through online: The Estimates should be

submitted to the Administrative Departments of the Secretariat concerned through online
(http://www.apfinance.gov.in and https//apbudget.apcfss.in) not later than 25-12-2019.
The Administrative Departments of Secretariat would forward the estimates with their
comments to the Finance Department by 30-12-2019 at the latest. The Budget Estimates
including Number Statements sent to Finance Department manually without uploading
through online will not be taken cognizance of. Please log in using your HOD Code as User
ID and password is budget@2021.

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37. Experience has shown that in spite of clear instructions, the Budget proposals in most
of the cases are sent very late. Steps should, therefore, be taken to ensure that the dates
prescribed above are strictly adhered to. If Estimates are received after 30-12-2019, Finance
Department will not be able to intimate any changes in the estimates of Departments as
there will not be sufficient time for considering representations against changes effected by
this Department.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

Dr. K.V.V. SATYANARAYANA

SPECIAL SECRETARY TO GOVERNMENT (B&IF)

To
All Departments of Secretariat.
All Heads of Departments and Estimating Officers.
The Registrar, High Court Judicature, Andhra Pradesh at Amaravati.
The Secretary to Governor, Raj Bhavan, Vijayawada.
The Registrar, Lokayukta, Hyderabad.
The Secretary, APPSC, Vijayawada.
Copy to : All Officers in Finance Department.
The Chief Executive Officer, APCFSS, Ibrahimpatnam
All Finance Sections.
PS to Hon’ble Chief Minister
PS to Chief Secretary to Government
PS to Hon’ble Minister for Finance.
PS to PFS / Spl. Secy.(B&IF), Finance Department.
SF/SC

//FORWARDED :: BY ORDER//

SECTION OFFICER

13
 Proforma - A - RECEIPTS

Name of the HOD :

Administrative Department of Secretariat:

(Rupees in lakhs)
Major head, Sub- Accounts Budget Revised Budget
Major head Minor 2018-19 Estimates Estimates Estimates
head, Sub- head and 2019-20 2019-20 2020-21
Detailed head of
Account
( 1) (2) (3) (4) (5)

Proforma - B1 - EXPENDITURE REVENUE

Demand No.

Name of the HOD:

Administrative Department of Secretariat: Name of the Scheme :

(Rupees in Lakhs)
Major head, Sub- Account Budget Revised Budget Justification
Major head Minor s 2018- Estimate Estimat Estimate
head, Sub- head 19 s 2019- es s 2020-
Detailed head and 20 2019-20 21
Sub- detailed head
of
Appropriat
ion
(1) (2) (3) (4) (5) (6)

14
 Proforma - B2 - EXPENDITURE CAPITAL
Demand No.

Name of the HOD:

Administrative Department of Secretariat: Name of the Scheme :

(Rupees in
lakhs)
Major head, Accoun Budget Revised Budget Justificati
Sub- Major ts Estimate Estimate Estimate on
head Minor 2018- s 2019- s 2019- s 2020-
head Group 19 20 20 21
Sub- head, Sub-
head Detailed
head and Sub-
detailed head of
Appropriation
(1) (2) (3) (4) (5) (6)

Proforma - B3 - EXPENDITURE FOR NEW SCHEMES

Demand No.

Name of the HOD:

Administrative Department of Secretariat: Name of the New Scheme:

(Rupees in Lakhs)
REVENUE EXPENDITURE
Major head, Sub-Major head Revised Budget Justific
Minor head, Detailed headand Estimates Estimates ation
Sub- detailed head of 2019-20 2020-21
Appropriation
(1) (2) (3) (4)

15
 CAPITAL EXPENDITURE

Major head, Sub-Major head Revised Budget Justific

Minor head, Detailed head Estimates Estimates ation
and Sub- detailed head of 2019-20 2020-21
Appropriation
(1) (2) (3) (4)

Note: Indicate G.O Number and date of the new scheme sanctioned.

Proforma - C

PROFORMA FOR FURNISHING INFORMATION ON PHYSICAL

TARGETS AND ACHIEVEMENTS

Name of the HOD:

Administrative Department of Secretariat:

Name of Physical Physical Physical

the Scheme Targets Targets Targets Remark
Fixed Achieved Proposed s
2017- 2018- 2017-18 2018-19 2019-20 2020-21
18 19

16
 Pr o f o r m a- D
F O R MD- 7
[See rule 6]

STATEMENT OF ASSETS

Assets at Assets Cumulative

the acquired total of assets
beginning of during the at the end of
the reporting the reporting
reporting year
year
Book Book Book
Value Value Value
(Rs. (Rs. (Rs.
crores) crores) crores)
Financial assets: Loans and advances
Loans to Local Bodies Loans to
companies Loans to others Equity
Investment Shares Bonus shares
Investments in GoI dated
securities/Treasury Bills
Investments in 14-day
Intermediate Treasury Bills Other
financial investments (please specify)

Total
Physical assets: Land Building
– Office/Residential
Roads Bridges Irrigation Projects
Power projects Other capital
projects Machinery & Equipment
Office Equipment
Notes:
1. Assets above the threshold value of Rupees two lakh only to be recorded.
2. Reporting year refers to the second year preceding the year for which the annual
financial statement and demands for grants are presented.
3. The Statement in respect of physical assets is to be prepared based on asset register
maintained by the Government. The value to be indicated would be book- value, i.e.
acquisition cost netted for depreciation/impairment.

17
 Proforma - E
Form D - 8
[See rule6]
TAX REVENUES RAISED BUTNOT
REALISED
(Principal taxes)
(As at the end of the reporting year)
Amount under Amount not under
disputes disputes
(Rs. crore) (Rs. crore) Gran
Major Over Over Over Over Over Over d
Head Description 1year 2 5 Ov 1year 2 5 Ov Total
but years years er Tota but years years er Tota
less but but 10 l less but but 10 l
than less less years than less less years
two than 5 than two than 5 than
years years 10 years years 10
years years
Taxes on
Income &
Expenditure
Agricultural
Income Tax
Taxes on
Professions,
Trades, callings
and employment
T axes on
Property and
capital al
Services
Land Revenue
Stamps and
Registration fees
Urban immovable
property tax
T axes on
Commodities
and Services
Sales Tax
Central Sales Tax
Sales Tax on
Motor Spirit and
Lubricants
Surcharge
on Sales
Tax
State Excise
Taxes on Vehicles
Other Taxes

TOTAL

Note: Reporting year refers to the second year preceding the year for
which the annual financial statement and demands for grants are
presented.
18
 Proforma - F

Form D - 9
[See rule 6]
Statement of Miscellaneous Liabilities:
Outstanding

(Rs. crore)
Sl.No Name of Head of Execution Agreement Expenditure Balance to
the account period value incurred up to be paid
scheme under October -2019
which the
scheme is
sanction
(1) (2) (3) (4) (5) (5) (6)

Proforma - G

PROFORMA FOR FURNISHING OF BUDGET ESTIMATES FOR

MINOR WORKS AND MAJOR WORKS

1. MINORWORKS
(Rupees in Lakhs)
Descrip Estim Expenditure to Budget Remarks
tion of ated the end of Estimate (whether sketch plans
Work cost previous year 2020-21 and approximate
estimates have been
prepared and
approved by competent
authority)
1 2 3 4 5

2. MAJORWORKS
(Rupees in Lakhs)
Name Estim Expenditure to Budget Revised Budget Remark
of ated end of Estimate of Estimate estimate of s
Work cost previous year current of Current ensuring
year year year
1 2 3 4 5 6 7

19
 PROFORMA – VII
PAYMENTS OF RENTS TO HIRED BUILDINGS (140/141-RENTS,
RATESAND TAXES)

Estimating Officer :
Major Head :
Sub-Major Head :
Minor Head :
Group subhead :
Subhead :

(Rs. In Lakhs)
Item Area Monthly Arrears if Total
S (Description of of the Rent Sanction Rent Annu any of amount
l. Hired Building Buildin per Proceedings Payable to al previous required
N &Village/Town/ g Sq. ft. the Rent years
o City located building
and District) owner
(1) ( 2) (3) (4) (5) (6) (7) (8) (9)

GRAND
TOTAL

Item Rates & Details of

(Description Taxes Sanction
Sl of Area of assesse Proceedings Arrears if Total
. Government the d issued by any of amount
N Building& Building by the Competent previous require
o Authority years d
Local
Village/Town/
Bodies
City
located and
District)
(1) ( 2) (3) (4) (5) (6) (7)

GRAND
TOTAL

TOTAL AMOUNT REQUIRED UNDER 140/141 - RENTS,

RATES &TAXES
= Statement-I + Statement-II

20
 PROFORMA – VIII
PAYMENTS OF HIRING CHARGES FOR PVT. VEHICLES (130/134-
HIRING OFPVT . VEHICLES)

Rs. in Lakhs
Estimating Officer
Major Head
Sub-Major Head
Minor Head
Group subhead
Subhead

Name of
S the Sanction Monthl Annua Arrears Total
l. Offic Proceedings y Hiring l if any amount
N er& Charges Hiring of
o Designation Charges previo
using us
the years required
vehicle

(1) (2) (3) (4) (5) (6) (7)

GRAND
TOTAL

21
 PROFORMA - IX
DETAILS UNDER 240/241- PETROL, OIL,
LUBRICANTS & 510/511-Maintenance of Motor Vehicles
Estimating Officer :
Major Head :
Sub-Major Head :
Minor Head :
Group Subhead :
Sub Head :

(Rs. In Lakhs)
Sl. Name of the Petrol / Amount
Description of Officer & Diesel Amount Required
No The Designation requirement Required under
Government using the vehicle as per under 510/511-
Vehicle with eligibility (No. 240/241- Maintenance
Vehicle of POL of Motor
Number Liters Vehicles
per
month)
(1) (2) (3) (4) (5) (6)

GRAND
TOTAL

22
 PROFORMA - X
(To be filled by HOD only)
DETAILS OF LOANS, REPAYMENTS AND
INTERESTPAYMENTS(MAJOR HEADS : 2049 / 6003
/ 6004)

Estimating Officer :

Mode of Outsta Amount Amount

Sl HO Descripti Date Lendin Amou Rate Repayment nding required required
. A on of the of g nt of Loan during the during the
N Loan Sanc Agenc of the Inter as on year towards year
o tion y loan es t 1.4.20 Principal towards
of (%) 20 Repayment Interest
Loan payment
(1) (2) (3) (4) (5) (6) (7) (8) (9) (1 (11)
0)
(Monthly/
Quarterly/
Yearly)

GRAND
TOTAL

23
 LIST OF OBJECT HEADS (REVISED)

DH/ Description DH/ Description

SDH SDH
010 Salaries 073 WC Dearness Allowance
011 Pay 075 WC Interim Relief
012 Allowances 076 WC House Rent Allowance
013 Dearness Allowance 077 WC Medical Reimbursement
014 Sumptuary Allowance 078 WC Encashment of Earned
015 Interim Relief Leave
016 House Rent Allowance 090 Arrear Pensions
017 Medical Reimbursement 091 Arrear Pension
018 Encashment of Earned Leave 093 Arrear DA
019 Leave Travel Concession 094 Arrear IR
020 Wages 100 Arrear Salaries
021 Part Time Contingent 101 Arrear Pay
Employees 102 Arrear Allowance
022 Full Time Contingent Employees 103 Arrear DA
023 Daily Wage Employees 105 IR Arrear
024 Hourly Wage Employees 106 Arrear HRA
030 Overtime Allowance 110 Domestic Travel Expenses
031 Overtime Allowance 111 Travelling Allowance
032 Night Duty Allowance 112 Bus Warrants
040 Pensionary Charges 113 T.A./D.A. to Non-Official
041 Pensions Members
042 Gratuities 114 Fixed Travelling Allowance
043 Medical Reimbursement 115 Conveyance Allowance
050 Rewards 116 TA/DA to Work Charged
051 Rewards Employees
052 Awards 120 Foreign Travel Expenses
053 Trophies/Mementoes 121 Foreign Travel Expenses
060 GIA Salaries 122 Foreign Travel TA/DA to non-
061 GIA Pay official members
062 GIA Allowances 130 Office Expenses
063 GIA Dearness Allowance 131 Service Postage and Telephone
065 GIA Interim Relief 133 Water and Electricity Charges
066 GIA House Rent Allowance 134 Hiring of Private Vehicles
067 GIA Medical Reimbursement 135 OE – Consumables/Stationery
068 GIA Encashment of Earned 136 OE – Maintenance/ Minor
Leave Repairs
069 GIA Leave Travel Concession 137 OE – Administrative Expenses
070 Work Charged Establishment 138 OE – Internet Charges
Salaries 139 OE – Mobile Services/ Call
071 WC Pay Charges
072 WC Allowances
DH/ Description DH/ Description
SDH SDH
140 Rents, Rates and Taxes 240 Petrol, Oil and Lubricants
141 Rents, Rates and Taxes 241 Charges towards Office Vehicles
150 Royalty 242 Charges towards Other
151 Royalty purposes
250 Clothing, Tentage and Store
160 Publications
251 Clothing
161 Publications
162 Purchase of Books, Magazines 252 Providing Uniforms
and Periodicals 253 Stitching Charges
254 Shoes
170 Training
171 Training/Course Fees 255 Tentage Charges
172 Training Expenses – Employees 256 Store Charges
173 Honorarium to 260 Advertisements, Sales and
Trainers/Payment to Trainers Publicity Expenses
174 Meetings/Workshops Expenses 261 Advertisements – Print Media
175 Departmental Training Programs 262 Advertisements – Electronic
to Employees Media
176 Department Training programs to 263 Outdoor Advertisements
264 Sponsorships/Publicity
non-employees
265 Promotional Expenses
177 Exposure Visits
200 Other Administrative Expenses 266 Trade Fairs
201 Conferences, Seminars 270 Minor Works
271 Minor Works
202 Functions & Events
203 Hospitality & Entertainment 272 Maintenance
274 H.T.C.C Charges
204 Protocol Expenses for Dignitaries
275 Buildings
205 Accommodation & Travel (Non-
employees) 278 Emergency Repairs
206 Investigation Expenses 280 Professional Services
207 Medical Expenses (Non- 281 Pleaders Fees
Employees) 282 Payments to Home Guards
210 Supplies and Materials 283 Payments to Anganwadi
Workers
211 Materials and Supplies
285 Sanitation Workers
212 Drugs and Medicines
286 Honorarium to V.R.A's
213 Purchase of Office Hardware &
287 Payments to Direct Individual
Peripherals
214 Fee of Software Licenses Professionals
288 Individual Professionals
215 AMC Charges – Hardware
engaged
216 AMC Charges – Software
– 3rd party
217 Purchase of Furniture & Fixtures 289 Service Based Professional
218 Transportation of Materials Services
219 Software Development
220 Arms and Ammunition 290 Other Professional Services
221 Arms and Ammunition 291 Payments to Asha Workers
230 Cost of Ration/Diet Charges 292 Payments to Archakas
231 Diet Charges 293 Payments to Village Volunteers
232 Cooking Charges 294 Payments to Ward Volunteers
233 Ration Charges
295 Payments to Tribal Community
234 Cook-cum-Helpers Health Workers

296 Payments to Gopalmitras

DH/ Description
SDH DH/ Description
297 Honorarium/Lump sum Salary SDH
to Nominated Posts/Advisors 355 Training and Exposure Visits
300 Other Contractual Services 360 Fees, Fines & Refunds
301 Individual Contract Employees 361 Accreditation Fees
302 Outsourcing Employees through 362 Fees paid for Services
agencies 363 Fines
303 TA/DA to Contract Employees 364 Refunds
304 Contract Services through 3 rd 410 Secret Services Expenditure
party firms 411 Secret Services Expenditure
310 Grants-in-Aid 430 Suspense
311 Grants-in-Aid towards Salaries 431 Purchases – Dr.
312 Other Grants-in-Aid 432 Stock – Dr.
313 Per-capita Grants 433 Miscellaneous P.W. Advances –
314 Seigniorage Grants Dr.
315 TA/DA to GIA Employees 434 Workshop Suspense – Dr.
316 Payments to Beneficiaries in 450 Interest
Calamities/Notified Events 451 Interest towards OMB
317 Ex-gratia Payments (Accidental 452 Interest towards NABARD
Death / Compassionate 453 Interest towards EAP
Appointments) 454 Interest towards REC/PFC
318 Obsequies Charges 455 Interest towards NCDC
319 Grants for Creation of Capital 456 Other Interest Payments
Assets 500 Other Charges
320 Contributions 501 Compensation (Non – R&R)
321 Contributions towards CPS 502 R&R Cash Benefits
322 Contributions towards EHS 504 Cosmetic Charges
323 Other Contributions 510 Motor Vehicles
330 Subsidies 511 Maintenance of Office Vehicles
331 Subsidies to Individual 512 Purchase of Motor Vehicles
Beneficiaries 520 Machinery and Equipment
332 Subsidies to Organizations 521 Purchase of Machinery &
333 Incentives to Individual Equipment
Beneficiaries 522 Purchase of Tools & Plants
334 Incentives to 523 Repairs & Maintenance to
Organizations/Industries Machinery & Equipment
340 Scholarships and Stipends 530 Major Works
341 Maintenance Fees (MTF) 531 Major Works
342 Reimbursement of Tuition Fees 532 Lands (Non R&R)
(RTF) 533 Buildings
343 Stipends 535 Price Adjustment
344 Other Scholarships 536 R&R Works
350 Scheme/Project based 537 Land Acquisition for R&R
Assistance Works
351 EAP – Organizations 540 Investments
352 EAP – Beneficiaries 541 Investments
353 Payment to WUA - Para 560 Repayment of Borrowings
Workers 561 Repayment of Borrowings
354 3rdParty Consultancy Works
DH/ Description DH/ Description
SDH SDH
630 Inter Account Transfers 800 User Charges
631 Inter Account Transfers 802 User Charges – Transport
640 Write Off and Losses Facility
641 Write Off 803 User Charges – Travelling
642 Losses Allowance
700 Deduct – Recoveries 804 User Charges – Utility Payments
701 Receipts and Recoveries on 806 User Charges –
Capital Account Advertisements, Sales and
702 Receipts and Recoveries due Publicity Expenses
on Tools and Plants 807 User Charges – Maintenance
703 Suspense Credits 811 User Charges – Materials &
704 Purchases – Cr. Supplies
705 Stock – Cr 812 User Charges – Petrol, Oil &
706 Miscellaneous P.W. Advances – Lubricants
Cr.
707 Workshop Suspense – Cr. 814 User Charges – Purchases
711 Karnataka Share 815 User Charges – IT Related
732 Deduct – Share recovered from Purchases
Karnataka Electricity Board
733 Deduct – Royalty recovered from 816 User Charges – IT Related
Karnataka Electricity Board Services