The M.P. Gram Panchayats (Budget Estimates) Rules, 1997
Published vide Notification No. F-1-50(1)-95-22-P-2, dated 12-1-1998, M.P. Rajpatra (Asadharan), dated 13-1-1998 at page 20 (11)
mp564
In exercise of the powers conferred by sub-section (1) of Section 95 read with sub-section (1) of Section 73 of the Madhya Pradesh Panchayai Raj Adhiniyam, 1993 (No. 1 of 1994), the State Government hereby makes following rules, the same having been previously published as required by sub-section (3) of the Section 95 of the said Act, namely :-
- Short title.- These rules may be called the Madhya Pradesh Gram Panchayats (Budget Estimates) Rules, 1997.
- Definitions.- In these rules, unless the context otherwise requires,-
(a) "Act" means the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No. 1 of 1994);
(b) "Financial Year" means the year commencing on the first day of April, and ending on 31st March of the succeeding year;
(c) "Form" means a form appended to these rules;
(d) "Section" means a section of the Act;
(e) "Year" means a financial year.
- Preparation of Budget Estimates.- The budget to be prepared by the Gram Panchayai must explain in detail each budgetary provisions and the reasons justifying the proposed provision in the budget. The various Standing Committees of the Gram Panchayat shall submit the programmes for ensuing year to the General Administration Committee. Similarly, Janpad Panchayat and/or Zila Panchayat shall give an indication of the probable funds which would be made available to the Gram Panchayat for various items of work, which may be entrusted to it, so that the Gram Panchayat may frame budget on a realistic basis. The General Administration Committee shall be thereafter, examine the proposals and prepare an estimate of the receipt and expenditure of the Gram Panchayat for the next financial year in Form GPBE-1 and submit it to the Gram Panchayat along with its reports for consideration and approval.
- Consideration and approval of budget estimates.- The Gram Panchayai shall consider the budget estimates and may make such modifications and additions thereto as it may think fit and shall submit the same to the Prescribed Officer Panchayat.
On receipt of the budget estimates from the Gram Panchayat, the Prescribed Officer shall examine the estimates and shall approve them with or without modification and return back to the Gram Panchayat.
- Time Schedule for preparation and approval of Budget.- The preparation and approval of the budget estimates as provided in Rules 3 and 4 should be completed by the prescribed authority within the stipulated time as specified below :-
| Particulars | Prescribed Authority | Latest date by which exercise to be completed |
| (1) | (2) | (3) |
| (1) Submission of the proposed programmes for ensuing year. | By various Standing Committees to the General Administration Committee. | Thirty-first day of January, each year |
| (2) Intimation of probable availability of funds to Gram Panchayat. | By Janpad and/ or Zila Panchayat to Gram Panchayat. | Thirty-first day of January, each year |
| (3) Preparation of draft budget estimate. | By General Administration Committee. | Seventh day of February, each year |
| (4) Consideration and approval of draft budget estimates. | By Gram Panchayat. | Twenty-first day of February, each year |
| (5) Submission of budget estimate duly approved by Gram Panchayat to Janpad Panchayat. | By Gram Panchayat. | Last day of February, each year |
| (6) Examination and approval of budget estimates and return of Gram Panchayat with or without modifications. | By Janpad Panchayat to Gram Panchayat. | Fifteenth day of March, each year |
- Guidelines for preparation of Budget Estimates.- The following points shall be taken into consideration while framing the budget estimates or receipts all expenditure for the next financial year :-
(i) The estimate of receipts should be exhaustive and cautious and provide for the collections of entire loans outstanding and those falling due during the; budget year.
(ii) Estimates should be as close and accurate as possible. A saving in an estimate is as much a financial irregularity as an excess.
(iii) The estimate of receipts including grants shall be based on a comparison of the last two years receipt and in case of fixed receipts upon actual demand inclusive of any arrears and the probability of their realisation.
(iv) The estimate of expenditure on fixed establishments as well as fixed monthly recurring charges on account of rent, allowances etc. shall be made according to the actual sanctioned scale irrespective of savings and shall provide for the gross sanctioned pay without deduction of Income tax etc.
(v) For contingent expenditure, the estimate shall be based upon the average actual expenditure for the past two years, exclusive of any special item of expenditure that may have been incurred during these year.
(vi) Funds allotted by State Government and Zila Panchayat and Janpad Panchayat for specific functions shall be provided only for those functions without any diversion for other purposes.
(vii) Provisions should be made for the due discharge of all liabilities in respect of loans and interest due thereupon, contracted by the Gram Panchayat and for other commitments falling due for payment during the budget period.
(viii) Variation of more than ten percent, between the figures of the budget year and those of the previous year should be adequately explained.
(ix) The closing balance lo be provided in the budget shall not be less than five per cent of the estimated receipts of the Gram Panchayat from taxes, cess, etc., collected under the provision of Chapter IX of the Act, without taking into consideration the Grant-in-aid or loans that may be received from State Government Zila Panchayat or Janpad Panchayat for specific purposes.
(x) Due account shall be taken of cash contributions expected from people and institutions for aided or self help programmes.
(xi) Due amount should be provided in the budget for incomplete works, with a view to their accomplishment in the next financial year or years.
(xii) The estimated amount in the budget should be rounded off to the nearest multiple of hundred. For example, Rs. 640 should be noted as Rs. 600 and Rs. 660 as Rs. 700.
(xiii) A detailed note explaining each budgetary provisions and justifying the amount so provided must also accompany the budget.
- Provision in Budget is not a Sanction.- The sanction of the budget shall not by itself be deemed to authorise the incurring of any expenditure provided therein. The Gram Panchayat must approve the provisions for such scheme in the budget before an expenditure can be incurred on the scheme.
- Expenditure in excess of Budget Allotment.- No Gram Panchayat shall authorise any item of expenditure not included in the budget. For any expenditure in excess of the budget allotment the source from which money required for the proposed expenditure is to be funded shall be indicated. However, whereas any sanction of any authority is required as per rules for any proposed expenditure, such sanction be obtained by the Gram Panchayat before incurring the expenditure.
- Lapsing of Budget Grants.- The provision made in the budget shall lapse at the end of the year to which it relates and no part of it remaining unexpended at the end of the year shall be utilised unless it is provided in the budget again in the following year.
- Re-appropriation.- The amount provided in the budget as passed can be re-appropriated in Form GPBE-II by Gram Panchayat from one head to another, subject to the following conditions :-
(i) The funds given by Janpad Panchayat or other authorities, institutions, etc. for specific schemes by way of grant or loans shall not be diverted and re-appropriated in any circumstances for any other scheme without the prior approval of the authority concerned.
(ii) The proposed re-appropriation must be sanctioned by the Gram Panchayat at a meeting.
(iii) Such re-appropriation of the funds shall be intimated to the Janpad Panchayat within 15 days of the decision by the Gram Panchayat.
- Supplementary Budget.- Where at any time during the year, it is felt that the provisions made in the budget may not he adequate and expenditure arc likely to exceed the provisions or some expenditure is likely to be incurred for which no provision was made in the budget, the General Administration Committee, shall prepare a supplementary budget in Form No. GPBE-III and place it before the Gram Panchayat for consideration and approval. The supplementary budget proposal, shall, thereafter be sent to Janpad Panchayat for sanction along with a detailed report justifying the proposed additional demands.
- Sanction of Supplementary Budget.- The Janpad Panchayat shall examine the supplementary budget proposal and shall communicate its sanction with or without modifications to the Gram Panchayat within 15 days of its receipt.
- Budget Heads.- All the provisions proposed for the various expenditure and income must be under the approved budget heads as given in Form No. GPBE-I.
- Budget Heads not to be changed.- No change shall be made in the prescribed list of budget heads without the approval of the State Government and the same heads shall be used in accounts maintained by the Gram Panchayat.
- "The annual budget and the supplementary budget as approved the Janpad Panchayat shall be read in the next meeting of the Gram Sabha."
- Repeal and Saving.- All rules corresponding to these rules in force immediately before the commencement of these rules are hereby repealed :
Provided that any order made or action taken under the rules so repealed shall be deemed to have been made or taken under the corresponding provisions of these rules.
Form No. GPBE-I
(See Rule 3)
Budget Estimates of probable receipts and expenditure of the .................... Gram Panchayat for the period 1st April .................... to 31st March ....................
| S. No. | Budget Code No. | Budget Head | Actuals of the last year | Estimates for the current year | Actuals upto 31st | Revised Estimates for the current year | Estimate for the ensuing year |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| 1. | A. Receipts | ||||||
| I. Income | |||||||
| 1000 | Opening balance as on 1st April | ||||||
| Cash-in-hand | |||||||
| Cash-at Bank/Post Office/Treasury | |||||||
| 2. | 1100-1199 | (A) Income From Taxes | |||||
| 1101 | Cess on Land | ||||||
| 1102 | Tax on Agriculture Land | ||||||
| 1103 | Property Tax | ||||||
| 1104 | Building Permission Fee | ||||||
| 1105 | Tax on Private Latrines | ||||||
| 1106 | Light Tax | ||||||
| 1107 | Professional Tax | ||||||
| 1108 | Market Fee | ||||||
| 1109 | Animal Registration Fee | ||||||
| 1110 | Tax on Animals | ||||||
| 1111 | Tax of Carts, Bicycles, Rickshaws, etc. | ||||||
| 1112 | Fees for Sarais, Dharmashala and Rest Houses | ||||||
| 1113 | Fee for slaughter houses | ||||||
| 1114 | Water Tax | ||||||
| 1115 | Drainage Fee | ||||||
| 1116 | Fees from brokers and commission agents | ||||||
| 1117 | Fees on vehicles | ||||||
| 1118 | Temporary Tax | ||||||
| 1119 | Sanitary Tax | ||||||
| 1120 | Tanga/ Rickshaw stand Tax | ||||||
| 1121 | Fee for temporary structure/ projections etc. | ||||||
| 1122 | Grazing cattle Fee | ||||||
| 1123 | Land Revenue collected | ||||||
| 1124 | Fishery Rents | ||||||
| 1125 | Ferry receipts | ||||||
| 1126-1199 | Other Taxes (Specify) | ||||||
| 3. | 1200-99 | (B) Other Income | |||||
| 1201 | Fines and Forfeitures | ||||||
| 1202 | Composition Fee | ||||||
| 1203 | Rent from Government Properties | ||||||
| 1204 | Rent on Panchayat properties | ||||||
| 1205 | Interest Received | ||||||
| 1206 | Sale of stocks and assets | ||||||
| 1207 | Miscellaneous Income | ||||||
| 1208 | Donations and contributions from public | ||||||
| 4. | 1301-99 | (C) Grants | |||||
| 1301 | Grant for Jawahar Rojgar Yojana | ||||||
| 1302 | Grant for Indira Awas Yojana | ||||||
| 1303 | Grant for Grainin Awas Yojana | ||||||
| 1304 | Grant for Jeewan Dhara Yojana | ||||||
| 1305 | Grant for Sunishchit Rojgar Yojana | ||||||
| 1306 | Grant for Rural Electrification and Energy | ||||||
| 1307 | Grant for Khadi Gramodhyog and Village Industries | ||||||
| 1308 | Grant for Development of Forest and Social Forestry Schemes | ||||||
| 1309 | Grant for PHE Scheme | ||||||
| 1310 | Grant for PWD's Works | ||||||
| 1311 | Grant for Public Health and Family Welfare Schemes | ||||||
| 1312 | Grant for Women and Child's Development Programme | ||||||
| 1313 | Grant for Social Welfare Schemes | ||||||
| 1314 | Grant for SC/ST/OBC Welfare Schemes | ||||||
| 1315 | Grant for Veterinary and Animal Husbandry Programmes | ||||||
| 1316 | Grant for Fisheries Department | ||||||
| 1317 | Grant for Agricultural Development | ||||||
| 1318 | Grant for Horticulture Development | ||||||
| 1319 | Grant from Education Department | ||||||
| 1320 | Grant from Food and Civil Supplies Department | ||||||
| 1321 | Grant for Sports and Youth Welfare Schemes | ||||||
| 1322 | Grant from Labour and Manpower Planning Department | ||||||
| 1323 | Grant from Water Resources Department | ||||||
| 1324 | General Grant in-Aid | ||||||
| 1325 | Other Grants (specify) | ||||||
| 5. | 1401-99 | (D) Gram Panchayats Share in Governmental Receipts | |||||
| 1401 | Share of Land Revenue | ||||||
| 1402 | Share of Stamp Duty | ||||||
| 6. | 1500 | (E) Contribution from Janpad Panchayats | |||||
| 7. | 1600 | (F) Contribution from Zila Panchayat | |||||
| 8. | 2001-2199 | II. Capital Receipts and Adjustments | |||||
| 9. | 2100 | (A) Loans | |||||
| 2101 | Loans from Government | ||||||
| 2102 | Loans from Zila Panchayat | ||||||
| 2103 | Loans from Janpad Panchayat | ||||||
| 2104 | Loans from Panchayat Raj Vitta Nigam | ||||||
| 2105 | Loans from Banks | ||||||
| 2106 | Other loans (Please specify the source) | ||||||
| 10. | 2200-2299 | (B) Security And Other Deposits | |||||
| 2201 | Security Deposits Received | ||||||
| 2202 | Earnest Money | ||||||
| 2301-2399 | Repayments of Loans and Advances | ||||||
| 2301 | Repayment of Vehicle Loan | ||||||
| 2302 | Repayment of House Building Loan | ||||||
| 2303 | Repayment of GPF/PF Loans | ||||||
| 2304 | Repayment of Grain Advance | ||||||
| 2305 | Other Advances from Staff | ||||||
| 2306 | Advances from other | ||||||
| Total of Receipts .............. | |||||||
| S. No. | Code | Head | |||||
| 11. | 3000-3099 | Expenditures | |||||
| 12. | A. | Revenue Expenses | |||||
| 13. | 3100-3199 | I. Administrative Expenditures | |||||
| 3101 | Payment to a provision for Employees | ||||||
| 3102 | Salary and wages to staff including DA, CCA, FA and other allowances | ||||||
| 3103 | Contribution to provident fund | ||||||
| 3104 | Pension and leave salary contribution (for staff on deputation) | ||||||
| 3105 | Provision for liveries to be provided to staff | ||||||
| 3106 | Reimbursement of medical expenses | ||||||
| 3107 | Grant of Bonus, to employees | ||||||
| 3108 | Provisions for gratuity | ||||||
| 3109 | Rent on accommodation hired for employees | ||||||
| 3110 | Staff welfare expenses | ||||||
| 3111 | Honorarium to Sarpanch and Panch | ||||||
| 3112 | Sitting fee for meeting of Panchayat | ||||||
| 3113 | Traveling expenses to staff | ||||||
| 3114 | Traveling expenses to Panchs/Sarpanchs | ||||||
| 3115 | Meeting expenses for Gram Sabha and other meetings | ||||||
| 3116 | Expenditure on petrol and repairs of vehicles including replacement of tyres and batteries | ||||||
| 3117 | Rent of office and other hired building for use of Panchayat's office work | ||||||
| 3118 | Electricity and Water charges for office buildings | ||||||
| 3119 | Purchase and printing of stationery items, Registers and photocopy and duplicating charges etc. | ||||||
| 3120 | Postage, Telephone expenses | ||||||
| 3121 | Entertainment expenses | ||||||
| 3122 | Purchase of Newspapers, Magazines, Books and subscriptions to journals etc. | ||||||
| 3123 | Expenditure on Advertisement and publicity other than expenditure incurred on creating public awareness | ||||||
| 3124 | Whitewash and repairs to building and repairs of other assets | ||||||
| 3125 | Expenditure on general Maintenance and upkeep of office | ||||||
| 3126 | Miscellaneous Expenses | ||||||
| 3127 | Commission on preparation of Drafts and collection charges levied by the Bank | ||||||
| 3128 | Legal expenses | ||||||
| 3129 | Audit Fee | ||||||
| 3130 | Insurance charges | ||||||
| 3131 | Interest payable on loan from Commercial Banks, State Government and other institutions (specify) | ||||||
| 3132 | Local conveyance charges | ||||||
| 3133 | Freight and Transportation charges | ||||||
| 3134 | Sanitation and conservancy expenses | ||||||
| 3135 | Encroachment Removal Expenses | ||||||
| 3136 | Maintenance and Development of Village sites | ||||||
| 3137 | Kanzi House Expenses | ||||||
| 3138 | Maintenance of Markets | ||||||
| 3139 | Raksha Samiti Expenses | ||||||
| 3140 | Maintenance of Parks | ||||||
| 3141 | Epidemic/Calamities relief Expenses | ||||||
| 3142 | Functions and festivals | ||||||
| 3143 | Religious and Charitable expenses | ||||||
| 3144 | Grant-in-Aid | ||||||
| 14. | 3200-3900 | II. Functional Expenses | |||||
| 3201-3209 | (A) Rural Development Programmes | ||||||
| 3201 | Rural Development Programme | ||||||
| 3202 | JRY scheme Expenses | ||||||
| 3203 | Indira Aawas Yojana Expenses | ||||||
| 3204 | Gramin Aawas Yojana Expenses | ||||||
| 3205 | Jeevandhara Yojana Expenses | ||||||
| 3206 | Sunishchit Rojgar Yojana Expenses | ||||||
| 3207 | Other Expenses (specify) | ||||||
| 3210-3219 | (B) Rural Electrification and Energy | ||||||
| 3211 | Public lighting Expenses | ||||||
| 3212 | Non-Conventional Energy Expenses | ||||||
| 3220-3225 | (C) Khadi Gramodhyog and Village Industries | ||||||
| 3221 | Khadi and Gramodyog Schemes | ||||||
| 3230-3239 | (D) Development of Forest and Social Forestry Schemes | ||||||
| 3231 | Forest Development | ||||||
| 3240-3249 | (E) Public Health Engineering Departments Schemes | ||||||
| 3241 | Phedschemes | ||||||
| 3250-3259 | (F) Construction, Repairs and Maintenance of Roads, Nullas, Culverts Sheds and Buildings | ||||||
| 3251 | Construction of Road, Nullas land Culverts, constructions of Buildings and Sheds, Repairs and maintenance of Roads, Culverts Nullas building and sheds. | ||||||
| 3260-3269 | (G) Public Health and Family Welfare Schemes | ||||||
| 3261 | Running of Hospital and Dispensaries | ||||||
| 3262 | Family Welfare Programmes | ||||||
| 3263 | Diseases control prevention expenses | ||||||
| 3270-3279 | (H) Women and Child Development Programmes | ||||||
| 3271 | Aaganwadi Expenses | ||||||
| 3272 | Other women and child development Expenses | ||||||
| 3280-3289 | (I) Social Welfare | ||||||
| 3281 | Libraries and Reading Rooms | ||||||
| 3282 | Social Security Pension | ||||||
| 3283 | Other social welfare expenses (specify) | ||||||
| 3290-3299 | (J) Welfare Programmes and Activities for Scheduled Castes, Scheduled Tribes and Other Backward Classes | ||||||
| 3291 | Construction of School buildings | ||||||
| 3292 | Construction of community development center | ||||||
| 3293 | Running and Maintenance of Schools | ||||||
| 3294 | Scholarships and Distribution of Text book etc. | ||||||
| 3295 | Girls literacy programme | ||||||
| 3296 | Other schemes (specify) | ||||||
| 3300-3309 | (K) Veterinary, Animal Husbandary Related Activities | ||||||
| 3301 | Veterinary and Animals Husbandry Programme | ||||||
| 3310-3319 | (L) Promotion and Development of Fisheries | ||||||
| 3311 | Fisheries Development programme | ||||||
| 3320-3329 | (M) Promotion and Development of Agriculture | ||||||
| 3321 | Agro Development Programmes | ||||||
| 3330-3339 | (N) Horticultural Development Programmes | ||||||
| 3331 | Horticulture Development Expenses | ||||||
| 3340-3349 | (O) Education Programmes | ||||||
| 3341 | Construction of Schools and other Educational buildings | ||||||
| 3342 | Education expenses | ||||||
| 3350-3359 | (P) Sports and Youth Welfare Activities | ||||||
| 3351 | Construction of play grounds etc. | ||||||
| 3352 | Repairs and Maintenance of play grounds, Akhada etc. | ||||||
| 3360-3369 | (O) Food and Civil Supplies Programmes | ||||||
| 3361 | Construction of Godowns | ||||||
| 3362 | Civil supply expenses | ||||||
| 3370-3379 | (R) Labour and Man Planning Expenses | ||||||
| 3371 | Labour and Manpower Planning Expenses | ||||||
| 3380-3385 | (S) Water Resources Development Activities | ||||||
| 3381 | Water Resources Development Activities | ||||||
| 15. | 4000-4999 | III. Capital Payments and Adjustments | |||||
| 4100-4199 | (A) Loans | ||||||
| 4101 | Loans from Government | ||||||
| 4102 | Loans from Ziia Panchayat | ||||||
| 4103 | Loans from Janpad Panchayat | ||||||
| 4104 | Loans from Panchayat Raj Vitta Nigam | ||||||
| 4105 | Loan from Bank | ||||||
| 4106 | Other Loans (Please specify the source) | ||||||
| 4200-4299 | (B) Security and Other Deposits | ||||||
| 4201 | Security and other deposits to be made | ||||||
| 4300-4399 | (C) Staff Loans and Advances | ||||||
| 4301 | Advance against Traveling | ||||||
| 4302 | Festival Advance | ||||||
| 4303 | Grain Loan | ||||||
| 4304 | House Building Loan | ||||||
| 4305 | Vehicle Loan | ||||||
| 4306 | G.P.F./P.F. Loan | ||||||
| 4307 | Other Staff Advances | ||||||
| 4400-4490 | (13) Loan to others | ||||||
| 4401 | Loan to others (specify) | ||||||
| 4500-4599 | (E) Capital Expenditures | ||||||
| 4501 | Construction of building | ||||||
| 4502 | Purchase of Machinery and Equipments | ||||||
| 4503 | Purchase of Vehicles | ||||||
| 4504 | Purchase of Furniture and Fixtures | ||||||
| 4505 | Others Assets (specify) | ||||||
Closing balance of cash in Hand
Bank balances (including unexpended)
Balance of Rs. ......... out of specific grants and loans
Grand total ....... Total of Expenditures.
Form No. GPBE-II
(See Rule 10)
............ Panchayat
Budget Re-appropriation Statement for the period 1st April ........... to 31st March ...........
Budget Head under which additional provisions are proposed
| S.No. | Budget Code | Budget Head | Budgeted sanction |
| (1) | (2) | (3) | (4) |
| Expenditure upto date | Revised Estimates | Proposed increase |
| (5) | (6) | (7) |
Budget from which appropriation is proposed
Reasons justifying the proposed
increase and anticipated
| Budget Code | Budget Head | Budgeted sanction | Expenditure upto date | Revised Estimates | Anticipated Savings |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Chairman | Secretary | Sarpanch |
General Administration Committee
(i) Sanction Granted by Gram Panchayat on ....... vide9 Resolution No in the meeting held on..........
(ii) Approved by Janpad Panchayat vide letter/ sanction order No. ................. dated.................
| Secretary | Sarpanch |
Form No. GPBE-III
(See Rule 11)
.............. Gram Panchayat
Supplementary Budget for the year .................
| S.No. | Budget Code | Budget Head | Budget Estimates for the year |
| (1) | (2) | (3) | (4) |
| Actuals upto | Revised Estimates for the year | Reasons for the anticipated increase and sources where from additional requirements are proposed to be met |
| (5) | (6) | (7) |
| Chairman | Secretary | Sarpanch |
General Administration Committee
Sanctioned by Gram Panchayat ................ vide Resolution No. ............... in the meeting held on..........
Approval by Janpad Panchayat .......................... vide letter/ order No. .................... dated.............