ചോദ്യം വന്നാല്‍ ബഡ്ജറ്റ് മാന്വല്‍ വായിച്ചിരുന്നെങ്കില്‍ നമുക്ക് ഉടന്‍ മനസ്സില്‍

തെളിയും ഇത് ഡെഫിനിഷന്‍ എന്ന അധ്യായത്തിലേതാണെന്ന്. അതില്‍ നോക്കേണ്ടത് 4 ചോയ്‌സുകള്‍ മാത്രം. ഓരോ ചോയ്‌സും വളരെ വേഗത്തില്‍ നോക്കി ചോദ്യം എവിടെയാണെന്ന് കണ്ടെത്താം. അതായത് ഉത്തരം നോക്കി ചോദ്യം കണ്ടെത്താമെന്നര്‍ത്ഥം. ഇതാണ് എളുപ്പമാര്‍ഗ്ഗം. ചോദ്യം നോക്കി ഉത്തരം കണ്ടെത്തേണ്ടി വരുമ്പോള്‍ എല്ലാ ഡെഫിനിഷനും നോക്കണം. ചോയ്‌സ് നോക്കിയാല്‍ കുറേകൂടി എളുപ്പമാണ്. ഉത്തരം നിങ്ങള്‍ കണ്ടെത്തുമല്ലോ.

11. In this Manual, unless the context otherwise requires following words and phrases have the meaning hereby assigned them. Words and phrases used in the Manual, which are defined in the Constitution of India or in the rules and order framed thereunder, bear the meanings assigned to them in those definitions.

Agency subject is a subject administered by the State Government on behalf of the Union Government.

Annual Financial Statement or ‘Budget’ means the Statement of the estimated receipts and expenditure of the State for each financial year, to be laid before the Legislature of the State, under Article 202 (1) of the Constitution of India.

Appropriation means the assignment of funds by the Legislature, to meet specified expenditure.

Appropriation Accounts means accounts which relate to the expenditure brought to account during a financial year, to the several items specified in the law made in accordance with the provisions of the Constitution of India, for the appropriation of moneys out of the Consolidated Fund of the State*.

These are prepared by the Comptroller and Auditor General of India and submitted to the Governor of the State under section 11 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. This compilation presents the accounts of sum expended during a financial year, compared with the sums specified in the Schedules appended to the Appropriation Acts passed during the year under Articles 204 and 205 of the Constitution of India. 

* This definition is based on the meaning of “Appropriation Accounts” given in Chapter I of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service), Act, 1971

Audit Reports are the reports of the Comptroller and Auditor General of India relating to the Accounts of the State, submitted to the Governor of the State for being laid before the Legislature of the State under Article 151 (2) of the Constitution of India.

Budget. . . . . . . . . . . . . . . . See “Annual Financial Statement”.

Budget Estimates are a detailed forecast of what the different heads of revenue are expected to yield during a financial year, and the extent to which funds are likely to be expended during the same period under the different heads of expenditure.

Budget year means the financial year commencing on the 1^st of April and ending on the 31^st of March following, for which the budget is prepared.

Charged, charged expenditure, charged on revenues.—See “Expenditure charged on the Consolidated Fund”.

Chief Controlling Officer.—The Head of a Department or other officer who submits estimates direct to Government, who is entrusted with the responsibility of controlling the incurring of expenditure and/or the collection of revenue. In the case of appropriations retained in the hands of Government, the term may include Secretaries to Government/Departments of the Secretariat as well.

Demand for Grant is a document with the Government presents to the Legislature by way of asking for a given sum for a particular service/function, and showing, in some detail, how the sum is proposed to be utilised. See also paragraph 51 (3). 

Departmental estimate means the estimate submitted to Government by the Head of a Department or other Estimating Officer.

Detailed head of account is the fifth and last tier of classification in Government accounts, and indicates the nature, form, or object of the expenditure such as salaries, travel expenses, office expenses, etc. It is also the lowest unit for which figures are given in the budget estimates.

Disbursing Officer.—A Government officer authorised to draw money and make payments on behalf of the State Government. The term shall include Chief Controlling Officers and Subordinate Controlling Officers, where they themselves discharge such functions.

Distribution of funds is the process of dividing among the individual units of appropriation the provision made in lump in the Budget Estimates against a number of such units bracketed together.

Estimating Officer.—The Heads of a Department or other officer entrusted with the responsibility of making forecasts of the amounts expected to be realised/expended during a year under particular budget heads. The term includes the Accountant General in respect of certain specified heads of account.

Excess grant means a grant made by the Legislative Assembly to regularise expenditure incurred in any previous financial year over and above the amounts granted for a service during that year— See paragraph 97. 

Expenditure charged on the Consolidated Fund means expenditure which is not subject to the vote of the Legislative Assembly, and specified in Article 202 (3) of the Constitution of India, vide Appendix 4. 

Financial Year means the year beginning on the 1^st of April and ending on the 31^st of March following.

Grant means the sum sanctioned by the Legislature for a particular service/function, with reference to a demand presented to it, and eventually included in an Appropriation Act.

Major head means a main head of account for the purpose of recording and classifying the receipts of disbursements of public revenues. It is the second tier of classification in Government accounts, and represents a major division of Governmental effort (function), such as Education, Agriculture etc. In certain cases there may be more than one major head to cater to a particular function, e.g., Transport, Industries, etc.

Major work means a work, the estimated cost of which exceeds Rs. 1.00 lakh.

Minor head means a head immediately subordinate to a major head, where there is no sub-major head, or to a sub-major head, where there is one. It is the third tier of classification in Government accounts and denotes the Plan or Non-Plan programmes undertaken by Government in furtherance of a function.

Minor work means a work, the estimated cost of which does not exceed Rs. 1.00 lakh.

Non service means a service, the expenditure on which is not contemplated in the Budget (Annual Financial Statement) for the year, and for which a supplementary statement of expenditure should be presented to the Legislature, under Article 205 of the Constitution of India. Until a supplementary grant is obtained, expenditure on a New Service, if at all incurred, should be met out of an advance from the Contingency Fund. The criteria for deciding whether a service is ‘New’ are laid down by Government from time to time on the advice of the Public Accounts Committee—See paragraph 94. 

Re appropriation means the transfer of funds from one unit of appropriation to another such unit—See paragraphs 83 to 86. 

Resumption of funds is the act of formal acceptance by the Finance Department of funds found to be in excess of requirements, out of the sums surrendered by the Controlling/Disbursing Officer.

Revised estimate is an estimate of the probable revenue and expenditure of the current financial year under the various heads, framed during the course of the year, based on the actual transactions so far recorded and the anticipation for the rest of the year.

Sector is the first tier of classification in Government account, and indicates the grouping of the various functions of Government such as General Services, Social and Community Services, Economic Services, etc.

Standing sanctions denote existing laws, rules or orders, taken cognizance of in the estimation of revenue/expenditure.

Statement of excess expenditure/Demand for excess grant is a document seeking regularisation of the expenditure incurred over and above the amount of final grant/appropriation for a particular service, presented to the Legislature after the close of the year to which it relates.

Sub-head is a head immediately subordinate to a minor head. It is the fourth tier of classification in Government accounts, and serves to denote and identify the schemes undertaken in pursuance of programmes represented by the minor heads, or components of a particular programme, if the programme does not have any scheme, but represents non-developmental expenditure or expenditure of an administration nature.

Sub-major head is an intermediate head of account, introduced, in some cases, between a major head and the minor heads thereunder, when such intermediate groupings are found convenient.

Subordinate controlling officer is an intermediate controlling officer, immediately subordinate to a Chief Controlling Officer.

Sub-sector is an intermediate grouping, just below the “Sector”, of function, when a Sector comprises a wide variety of activities, and it is desirable to segregate the expenditure on each major group of allied activities.

Supplementary Appropriation means an addition to the amount included in the schedule attached to the Appropriation Act or acts for the year.

Supplementary Demand for Grant/Supplementary statement of expenditure is a document which Government presents to the Legislature by way of asking for a sum over and above the sum already granted by the Legislature during the current year for a particular service/function, or for meeting a new item of expenditure, not contemplated in the Annual financial statement (budget) for the year, vide Article 205 of the Constitution of India.

Supplementary Grant means the sum sanctioned by the Legislature for a particular service/function over and above the amount alread authorised during the current year or to meet expenditure on some new service not contemplated in the annual financial statement(budget) for the yea, vide Article 205 of the Constitution of India.

Surrender is the act of reporting back to the Finance Department, through the Administrative Department of the Secretariat, that much of the appropriation placed by Government at the disposal of a Controlling/Disbursing Officer, which is found to be a excess of requirements/left unexpended during the course or towards the end of the year.

Unit of appropriation means the lowest account head for which a specific appropriation is placed at the disposal of the spending authority—See paragraph 63. 

Voted expenditure means expenditure which is subject to the vote of the Legislative Assembly