SCHOOL

BUDGET

1
• The science that deals with the production, distribution,
and consumption of goods and services, or human welfare.

• MICROECONOMICS is generally the study of individuals

and business decisions.

• MACROECONOMICS looks at higher up country and

Government decisions.
INTRODUCTION:

Budget is a planning and controlling tool for the financial management of

an organization. It gives details of estimates of revenue and expenditures of
our organization for a stated period of time.
It is a statement of receipts and expenditure during a financial year of the
Government. it reflects government policies, priorities, financial strategy
and operational plans in financial terms.

BUDGET AS MANAGEMENT TOOL

Allocates resources among different services and functions to obtain inputs

required to achieve outputs.
 PURPOSE:
Purpose of the budget is to get the fiscal
layout of projected revenue and expenditure of
govt. activities, side by side with the record of past
years. This gives a proposed work program/plan
with estimates of funds necessary to execute it.
Planning and budgeting are two
complementary operations. Policy and program
comes first and the translation of segments of such
plans into figures comes next.
 Functional Types of Budget
1. Revenue Budget
It gives estimate of the total revenue receipts of
the organization in a given period.
2. Expense Budget
Expense Budget lists the primary activities
undertaken by a unit to achieve its goals and
allocate an amount to each of them.
3. Cash Budget
It is the forecast of how much cash the
organization will have and how much it will need
to meet the expenses.
i. Incremental Budgeting/Traditional Budgeting
Two identifying characteristics. ------ funds are allocated
to departments or organizational units.---- funds for
activities. Develop out of the previous budget.
ii. Zero Based Budgeting (ZBB)
A method of budgeting in which all expenditures must
be justified in each new period.
 BUDGET CALL LETTER
Means the circular letter containing budget calendar,
instructions and forms for preparation of annual budget and
revised budget as given in Schedule.

BUDGET CALL CIRCULAR

Means the circular containing budget calendar, instructions
and forms for performance based budgeting framework
and guidelines on performance budgeting as given in
schedule.
BUDGET ESTIMATES

“Means expenditure in relation to a financial year, the

expenditure proposed for that year including actual receipts
and the receipts expected to be realized during that year.

FINANCIAL YEAR

Means the period from 1 July to 30 June, both days inclusive

of Gregorian calendar.
 ANNUAL BUDGET STATEMENT

Budget for a financial year" means the

statement of the estimated receipts into the
local fund of a District Authority and the
estimated expenditure for a financial year,
required to be laid before the Committee of the
Authority, before commencement of that year.
 VOTED EXPENDITURE
Means expenditure that is subject to vote of the District
Authority.

CHARGED EXPENDITURE
Means the expenditure, as specified in section 102 of the
Act, which is not subject to vote of the Authority. (Act means
Local Government Act, 2013).
 CURRENT BUDGET

Means the sum of approved estimates of cost of

establishment and operating expenditure for day to day
running of a District Authority, other than development
works for a financial year.

DISTRICT AUTHORITY

Means District Health Authority or, as the case may be, District
Education Authority established under the Act.
 DRAWING AND DISBURSING OFFICER

• Means an officer, designated as such by

Principal Accounting Office (PAO), who
prepares estimates of expenditure and
actually incurs expenditure and makes
disbursement of amounts so withdrawn, in
respect of a District Authority, office or
Institution under the supervision and
management of Authority.
• Means forms for proposing the budget
estimates and other returns prescribed under
these rules as provided in First Schedule and
Second Schedule to these rules for
Incremental budget and performance based
budget formulation respectively.
 FORM BDO-3/BM-10
[See Rule 25]
SCHEDULE OF ESTABLISHMENT
CALCULATION OF PAY OF OFFICERS/ OTHER STAFF (FY2018-19)
Name of Department: ___________________
Fund Demand No.
Fund Centre (DDO Code): LQ

Detailed Function Code 092101-SECONDARY EDUCATION Govt High School:

Name and Designation Sanctioned Pay of the Post Increment falling due within the BM-10
financial Year
Sr. No. Male Female Total BS Minimum Maximum Actual Pay of Amount of Rate of Amount of Total
Govt. Servant Provision for the Increment Increment Provision
due on Ist coming financial for the Year for the
December of Year at the rate Date of coming
the coming in colum 6 Increment financial
Year year i.e. in
colum
7&10

G.Total

Note: Sub-total by designation.

Existing and vacant positions budgeted to be shown
separately.

To be filled by Each DDO.

 FORM BDO-4
[See Rule 25]
SCHEDULE OF ESTABLISHMENT
CALCULATION OF ALLOWANCES (FY2018-19)

D.D.O CODE NO:

Name of Local Government ___________________ Grant # 015 ________

Detailed Function Code 092101-SECONDARY EDUCATION Name of DDO:

Entertainment Allow

A0122M (2016)(10%)
Sr. Name of

A0122Y (2017)(10%)
Total

Social Security Ben

Adhoc Relief Allow

Adhoc Relief Allow

Qualification Allow
Conveyance Allow
(Mamim G) A01102

House Rent Allow

Science Teaching
Integrated Allow
(Maxim G) A01152

Personal Allow
No. Officer/Officials

Sr. Post Allow

regular

Medical Allow
Charge Allow
Personal pay
Designation

Special Pay

Personal Pay
No. of Post

Allowa

A0122N

A0120D
A01103

A01201

A01202

A01238

A01203

A01216

A01217

A01224

Allow
BPS

30%
nce
A012--1

GRAND
TOTAL Twelve
Month:

Note: Sub-total by designation.

To be filled by each DDO.

Allowance budgeted for vacant staff to be prepared
separately.

Not to be submitted with the

 FORM BDC-3

ESTABLISHMENT BUDGET BY FUNCTION AND DESIGNATION

[See Rules 19, 28, 52 and 54]

D.D.O NO:______ GOVT. HIGH SCHOOL, ____________________

Allowance
Sr. # Designation BPS Strength/# of Posts s Pension Total
Male Female Total

Establishmen Leave
t Charges Salary

G.TOTAL
 FORM BDC-5

ESTABLISHMENT BUDGET BY DESIGNATION

[See Rules 19, 28, 52 and 54]

Name of local government ____________________

D.D.O NO:________ GOVT. HIGH SCHOOL, ______________________

Strength/# of Posts
Males Female Total

Establishment
Sr. # Designation BPS Charges Leave Salary Allowances Pension Total

G.TOTAL
 BUDGET ESTIMATES OF EXPENDITURE
2018-19 B.I-I
GRANT NO. PC 21015-EDUCATION
Due with the Controlling Officer ---------------------------------------------------- IST December Anex-V
Due with the Head of Department ------------------------------------------------- 10th December
Due with the Finance Department ------------------------------------------------- Ist January
Name of Department: __________________________________
Grant No. _____________________________________________
LQ ____________________________________________________
FUNCTION/ BUDGET ESTIMATES 2018-2019
OBJECT CODE ACTUAL SANCTIONED
DESCRIPTION BPS EXPENDITURE ESTIMATES HEAD OF
DISBURSING OFFICER CONTROLLING
POST CODE 2016-2017 2017-2018 RS. OFFICER RS.
DEPARTMENT:
MALE/FEMALE RS.
1 2 3 4 5 6 7 8
A01 Total Employees Related Expenses
A011 Total Pay
A011-1 Total Pay of Officers
A011-2 Total Pay of Other Staff
A012 Total Allowances
A012-1 Total Regular Allowance
A01201 Senior Post Allowance
A01202 House Rent Allowance
A01203 Conveyance Allowance
A0120D Integrated Allowance
A0120X Ad-hoc Allowance (2010) 50%
A01216 Qualification Allowance
A01217 Medical Allowance
A0122M Adhoc Relief Allowance (2016) 10%
A0122N Special C.A to Disable (1000)
A0122Y Adhoc R. (2017) 10%
A02N Personal Allowance
A01224 Entertainment Allowance
A01226 Computer Allowance
A01238 Charge Allowance
AA012-2 Total Other Allowance: (Exc TA)
A01273 Honoraria
A10274 Medical Charges
A01277 Contingent Paid Staff
A01278 Leave Salary
A03 Total Operating Expenceses
A032 Total Communications
A03201 Postage and Telegraph
A03202 Telephone and Trunk Call
A033 Total Utilities
A03301 Gas
A03302 Water
A03303 Electricity
A03304 Hot & Cold Water Charges
A03305 POL For Generator
A034 Total Occupancy Costs
A03407 Rates and Taxes
A038 Total Travel & Tran
A03805 Travelling Allowance
A03806 Transportation of Goods
A03807 POL Charges-Planes, H.copter Staff Cars.M/Cycle

A03808 Conveyance Charges

A039 Total General
A03901 Stationery
A03902 Printing & Publication
A03905 Newspapers Periodicals and Books
A03906 Uniforms and Protective Clothing
A03907 Advertisement & Publicity
A03917 Law Charges
A03918 Exhibition.Fairs&others National Celebrations

A03942 Cost of Other

A03955 Computer Stationery
A03970 Others
A04 Total Employees Retirement Benefit

A041 Total Pension

A04114 Superannuation Encashment of LPR
A05 Total Grants Subsidies & write of
A052 Total Grants-Domestic
A05216 Fin Assis.to the familes of Govt.Serv who expire

A09 Total Physical Assest

A09201 Hardware
A09203 I.T Equipment
A09601 Purch: of Plant & Mach:
A13 Total Repairs & Maintenance
A130 Total Transport
A13001 Transport
A131 Total Machinery and Equipment
A13101 Machinery and Equipment
A132 Total Machinery and Fixture
A13201 Furniture and Fixture
A13701 Hardware Repair
GRAND TOTAL
 FORM BDC-6

ESTIMATES OF DEMAND FOR GRANTS (CURRENT EXPENDITURE) (FY2018-19)

[See Rules 19, 28, 52 and 54]

Name of Local Government _______________________ Grant # 015

Detailed Function Code 092101-SECONDARY EDUCATION

D.D.O NO:____________ GOVT. HIGH SCHOOL, _________________________

1 2 3 4 5 6

Actual of first 8
Major/ Minor/ Detailed Object & Actual of the Budget Estimates months of current Revised Estimates Budget Estimates
Description No. of post last year of the current year financial year of the current year proposed for next year

Add 2018-
2016-2017 2017-2018 2019 BS
Principal

Headmaster/Headmistress

Deputy Headmaster/Headmistress

SST(I.T)

SST

Director Physical Education

Senior Science & Math Teacher

(SSMT)

Biology Teacher

A-01101- PAY OF OFFICER

A-01102 Personal Pay

TOTAL PAY OF OFFICER

E.E.T

P.E.T
E.S.T

D/M

A/T
P.T.C

Library Assistant

Junior Clerk
Laboratory Attendant

Security Guard/ Quli Conductor

N/Qasid
Class IV
SSE (Contract)
SESE (Contract)
ESE (Contract)
A-01151 Pay of Staff
A-01152 Personal Pay
Total Pay

A-01201 Senior Post Allow

A-01202 House Rent
A-01203 Convence Allow
A-01205 Dearness Allow
A-0120D Integrated Allow
A-01209 Spl: Addl: Allow

A-01216 Qualification Allow

A-01217 Medical Allow

A-01224 Entertainment Allow

A-01244 Adhoc Relief 2005

A-0121M Adhoc Relief 2012

A-04115 Social Security All 30%

A-04114 Encashment of LPR

A-01253 Science Teaching Allow

A-01270 Others (Personal Allow)

A-0120X Adhoc Relief 2010

A-01238-Charge Allow

A-0121A-Adhoc Relief 2011

A-0121T Adhoc Relief 2013
A-0121Z Adhoc Relief 2014
Total Allowances
Total ESTT: Charges
A-03202 Tele phone Charges

A-03301 Gas Charges

A-03302 Water Charges
A-03303 Electricity Charges
A-03304 Hot & Cold Charges

A-03805 T.A.

A-03901 Stationary

A-03902 Printing & Pub

A-03905 News Paper & Books

A-03907 Publicity & Adver:

A-03942 Cost of Other Stores

A-03970 Others

A-05208 Local Bodies

A-09601 Mach & Equip:

A-09701 Furnicher & Fixture

A-13101 Mach & Equip:

A-13201 Furnicher & Fixture

Total C.C.Grant

GrandTotal

Note: Form BDC -6 to be filled by each DDO.

To Be Prepared Separately For new expenditure.
Charged/Voted/total expenditure to be shown separately
 FORM BDC-7

DRAWING & DISBURSING OFFICERS WISE BUDGET DISTRIBUTION

[See Rule 19, 28, 52 and 54]

Name of Local Government _____________________ Grant No. 015

D.D.O NO:__________ GOVT. HIGH SCHOOL, __________________________

Total Budget (Next Year)

Revise
Charged Voted Total
d
Revise Budge
d t
DDO Last Budget (Curre
Name Year (Curre nt
Name of & Actual nt Budge Existi
Detailed Function Code Office Code s Year) t) Existing New Total Existing New Total ng New Total
Govt. High
Grant No: 15 School,.

09 Education Affairs and Services

092 Secondry Education Affairs and

Services

0921 Secondry Education Affairs and

Services

092101 Secondry Education

 FORM BDC-1
ABSTRACT OF DEMAND FOR GRANTS (CURRENT) [See Rules 19, 28, 52 and 54]

D.D.O NO: GOVT. HIGH SCHOOL,

Existing Expenditure
Grant # Last Year Actuals Budget Estimates Revised Estimates Budget Estimates

Name of
Grant (Current Year) (Current Year) (Next Year)

Charged Voted Total Charged Voted Total Charged Voted Total

New Expenditure
Grant # Last Year Actuals Budget Estimates Revised Estimates Budget Estimates

Name of
Grant (Current Year) (Current Year) (Next Year)

Charged Voted Total Charged Voted Total Charged Voted Total

Total Expenditure
Grant # Last Year Actuals Budget Estimates Revised Estimates Budget Estimates

Name of
Grant (Current Year) (Current Year) (Next Year)

Charged Voted Total Charged Voted Total Charged Voted Total

 PRINCIPAL ACCOUNTING OFFICER

• Means Chief Executive Officer of a District

Authority responsible for completing budget
processes from formulation to utilization to
the prescribed manner and accountable to the
Public Accounts Committee in respect of
financial and budgetary matters of the District
Authority, offices and institutions under the
management and control of the District
Authority.
 RE-APPROPRIATION

Means transfer of savings of one or more units of

appropriations to meet excess expenditure anticipated under
another unit provided the receiving object has been funded
in the budget estimates.
 BUDGET RE-APPROPRIATION STATEMENT

• BUDGET RE-APPROPRIATION STATEMENT

• Budget 2017-18 Fund/Grant Code: ___________ Description” _________________

DDO
code
Object Code Commitment Item
(Object
Amount of (-)
Reappropriations/Su
• DDO
code
Object Code Commitment Item
(Object Classification)/
Amount of (-)
Reappropriations/S
Classification) rrender Description urrender

• Tot /Description

Total Provision Total Provision

Name: _________________________________________________ Approval ________________________________________________________
Designation ____________________________________________ SHADED PORTION TO BE FILLED IN ONLY BY FINANCE DEPARTMENT
Telephone No. _________________________________________ Daiary No. ________________________________________
Dated: _________________________________________________ Checked By ______________________________________________________
 REVISED ESTIMATES
Means estimates of probable receipts or expenditure, for a
financial year, framed in that year in relation to the
transactions already recorded and shall be likely to occur by
the end of that financial year.

SUPPLEMENTARY BUDGET STATEMENT

Means the statement to be laid before the District Authority

for approval showing the amount required for expenditure,
during a financial year, over and above the expenditure already
authorized, for that year.
For a financial year means an amount provided in addition to
the original grant or appropriation approved by a District
Authority.

Means an amount included in the budget that is given back

and not spent in the financial year by the office.
 RESPONSIBILITY OF HEADS OF
OFFICES AND INSTITUTIONS
1. The of offices and institutions shall ensure that:-
(a) The budget estimates of the fund centre, offices or institutions
under their supervisory control hall be submitted in time as
circulated in budget call letter and budget call circular.
(b) The budget estimates shall be realistic, neither inflated nor
under-pitched.
(c) All matters relating to budget shall be discharged with probity.
 THE HEAD OF OFFICE AND INSTITUTION
SHALL BE RESPONSIBLE FOR
(a) All matters relating to the budget for the offices under his
administrative control.
(b) Ensuring strict financial control.
(c) Ensuring observance of all relevant financial rules and regulations
both by his own office and by subordinate disbursing offices.
(d) Reviewing the ‘state of the sector’, assessing overall sector
needs, the extent and quality of service delivery gaps and
other contributing issues for effective reflection in the
budget proposals.
(e) Preparing annual development plan, identifying sector goal,
outcomes, outputs, key performance indicators and
performance targets consistent with the national, provincial
and Authority level sectoral policies and strategies.
(f) preparing budget for the sector by linking targets with the
indicative ceilings against clearly defined outcomes and outputs.
 THE HEAD OF OFFICE AND INSTITUTION SHALL BE
RESPONSIBLE FOR

(g) Monitoring budget execution and measure sector

performance, in particular against stipulated outcomes and
outputs.
(h) Ensuring that the total expenditure shall be kept within the
limits of authorized appropriation.
(i) Ensuring that the funds allotted shall be spent on the activities
for which the they were provided.
(j) Explaining any instance of excess or financial irregularity that
may be brought to the notice as a result of audit scrutiny or
otherwise.
(k) Ensuring that adequate provisions exist for systematic internal
checks to prevent and detect errors and irregularities in the
financial proceedings of his subordinate offices;
(l) Ensuring that the internal controls shall be effectively applied.
 THE HEAD OF OFFICE AND INSTITUTION
SHALL BE RESPONSIBLE FOR

(m) Guarding against waste and loss of public money.

(n) Ensuring that satisfactory arrangements exist for systematic and
proper maintenance of office accounts and other ancillary
record.
(o) Ensuring that the auditors shall be afforded all reasonable
facilities in the discharge of their functions and furnished with
the fullest possible information's.
(p) Ensuring that no such information or any books or other
documents to which the Auditor General of Pakistan has a
statutory right of access may be withheld; and
(q) Ensuring the facts and figures supplied to the Chief Executive
Officer are correct.
 RESPONSIBILITIES OF DRAWING AND
DISBURSING OFFICER.
The drawing and disbursing officer shall be responsible for:-
(a) Preparation of estimates of expenditure and their timely
submission to the Chief Executive Officer.
(b) Incurrence of expenditure strictly against the allocation under
the relevant object code and in accordance with the rule.
(c) Maintaining budget control register, evaluating the expenditure
under each object and preparing proposal for re-appropriation or
supplementary grant and revised estimates, as the case may be.
(d) Preparation of excess and surrender statements.
(e) Preparation of monthly and annual statement of expenditure and
get them reconciled with the Accountant General, Punjab and
district accounts officer; and
(f) Preparation of statement of liabilities, if any, at the beginning of
each financial year and including the same, by carrying them
forward, in the liability statement of the next financial year.
 PRINCIPLES OF BUDGETING
1) The budget is a statement of receipts and expenditure for a
financial year depicting the financial year depicting the financial plan of the
District Authority to spend the available resources on prioritized needs over a
period of time and reflects the policies, priorities, financial terms.
(2) The guiding principles of budgeting for the District Authority shall be:-
(a) Principle of annuity: Budget, presented and approved by the
District Authority, is for ensuing financial year only. The
grants authorized to the District Authority shall be valid for
one financial year and cannot be carried forward to the next
year.
(b) Principle of comprehensiveness: Budget includes the estimates of
foreseeable items of receipts and expenditure, contains full
information on current programs, activities and presents a correct
picture of the financial position of the District Authority.
 PRINCIPLES OF BUDGETING
• (c) Principle of specifics and clarity: All items of income and
expenditure shall be specific in programs and activities and no
lump-sum allowed. This facilitates proper scrutiny at all levels
and help all concerned parties to monitor the budget and
exercise budgetary control.
• (d) Principle of accuracy: Underestimation and overestimation
shall be serious budgetary irregularities. The budgetary
provisions shall not be more or less but shall be subject to
variations resulting from unforeseen developments or
circumstances.
• (e) Principle of periodic review and corrective action: Chief
Executive Officer and heads of offices and Institutions shall
be expected to be vigilant on both receipts and expenditure
side. There should be continuous assessment of program and
financial performance to encourage progress toward achieving
goals.
• (1) The drawing and disbursing officers (DDO(
shall maintain an appropriation register which shall
include allocations and commitments against the
appropriations and a register of actual disbursements.
• (2) The drawing and disbursing officer shall
monitor the appropriations relating to establishment
by maintaining establishment check register.
• (3) The drawing and disbursing officer, while
preparing a bill for payment, shall indicate complete
classification of accounts in respect of the proposed
expenditure and the balance available under the
detailed object code.
 FUNCTION OF DRAWING AND
DISBURSING OFFICERS
• (4) The drawing and disbursing officers (DDO) may
maintain other registers as may be required to execute, control and
monitor the budget.
• (5) In case a drawing and disbursing officer (DDO) receives
confirmation from head of offices or any other source that a
particular item of expenditure has been Incorrectly classified, he
shall Immediately correct the accounts and send the same for
information to the Accountant General, Punjab and the district
accounts officer.
• (6) The drawing and disbursing officer shall not authorize
any payment in excess of the funds placed at his disposal.
 RECONCILIATION OF EXPENDITURE
• (1) The Accountant General, Punjab and the
concerned district accounts officer, during the first week of
each month, shall provide for the previous month, a
schedule of payments showing the numbers, dates and
amounts of vouchers paid and supply copy of each such
schedule to the concerned drawing and disbursing officer
(DDO).
• (2) The drawing and disbursing officer (DDO) shall:
• (i) Compare such schedule with the statement
prepared by him; and
• (ii) reconcile expenditure with accounts officer by
10 day of every following month for the
previous month.
 RECONCILIATION OF EXPENDITURE
• (3) The respective head of offices, institutions
and Drawing and Disbursing Officer (DDO) and the
Accountant General and the District Account Officer
shall be collectively responsible for reconciling any
differences and for correcting misclassifications or any
other accounting error.
• (4) In case the reconciled statement is not
provided by the head of offices and institutions by the
twentieth day of the month to the Chief Executive
Officer, following the month to which the accounts
relate, the Chief Executive Officer, may call explanation
of the defaulting drawing and disbursing officer.
 MONTHLY EXPENDITURE STATEMENT

• (1) The Drawing and Disbursing Officer (DDO) shall

provide a reconciled statement of expenditure not
later than the 13 day of the month following the
month to which the accounts relate to the Budget
and Accounts Officer in Form BM-I.
• (2) The Budget and Accounts Officer shall
consolidate the statements submitted by the
Drawing and Disbursing Officers (DDO).
 MONTHLY REPORTS OF EXPENDITURE
• (1) The District Authority shall prepare a monthly report
relating to the expenditure incurred during the month.
• (2) The monthly financial reports shall include the
following BM Forms:
• (i) BM-I Monthly Statement of Current
expenditure.
• (ii) BM-2 Monthly Reconciliation of Current
expenditure.
• (iii) BM-3 Monthly Statement of receipts;
• (iv) BM-4 Monthly Reconciliation of Receipts.
• (v) BM-5 Monthly Progress Report on
Development Programme-Government
Projects & projects;
 MONTHLY REPORTS OF EXPENDITURE
• (vi) BM-6 Monthly Reconciliation of Development
expenditure.
• (vii) BM-7 Monthly Report-Operationalization of
Projects.
• (viii) BM-8 Service Delivery Targets.
• (ix) BM-9 Service Delivery Status by Designation.
• (x) BM-10 Establishment Status by Designation.
• (xi) BM-11 Monthly Statement of Reappropriations
of Funds.
• (xii) BM-12 Statement of Supplementary Grants.
• (xiii) BM-13 Statement of Excesses and Surrenders.
 MONTHLY REPORTS OF EXPENDITURE

• (3) The Chief Executive Officer, being Principal Accounting Officer, shall
consolidated the monthly reports of expenditure and submit an annual report to
the Authority relating to the expenditure incurred during the twelve months.
• (4) The annual financial reports shall include:-
• (a) Annual statement of current expenditure duly
reconciled.
• (b) Annual statement of receipts duly reconciled.
• (c) Annual progress report of development programme duly
reconciled.
• (d) Annual report of Operationalization of projects.
• (e) Service delivery targets.
• (f) Service delivery facilities status.
• (g) Establishment status by gender and designation; and
• (h) Annual statement of re-appropriations of Funds duly
reconciled.
 Statement of excesses and
surrenders
• Ist Statement----- 4Months (July to October) in November
• 2nd Statement----- 8Months (July to February) in March
• (I) The statement of excesses and surrenders shall be
prepared by the Heads of offices or institutions and
the budget and accounts officer, after first eight
months of the financial year on the basis of information
given by the drawing and disbursing officers under their
respective subordination.
• (2) The statement of excesses and surrenders shall be
prepared and submitted by the heads of offices or
institutions to the Budget and Accounts Officer.
STATEMENT OF EXCESSES AND SURRENDERS

• (3) The statement of excesses and surrenders shall be completed

on the basis of actual expenditure incurred during the first
eight months of the financial year and last four months of the
previous financial year for estimating expected expenditure for
the remaining four months of the financial year.
• (4) The statement of excesses and surrenders shall form the
basis for:-
• (a) preparing the revised estimates;
• (b) formulating the demands for additional funds through
supplementary grant, if required;
• (c) preparing next financial year’s budget estimates; and
• (d) for determining the estimated closing balance of the
Authority fund as on 30th June.
 STATEMENT OF EXCESSES AND SURRENDERS

• (5) The heads of offices or institutions shall submit

together with the statement of excesses and
surrenders, a note explaining reasons for the
excesses and surrenders.
• (6) The budget and accounts officer shall consolidate
the statements of excesses and surrenders and
submit with recommendations to the Chief
Executive Officer who shall, with the approval of
the Chairman, include it in the revised budget.
• (7) The form and manner in which the revised budget
statement is presented to the District Authority
shall be the same as that of the annual budget.
 IST LIST OF EXCESS AND SURRENDERS FOR THE YEAR 2017-2018.
Name of Department: _________________________________________
Grant No. _________________________
LQ
Object Object Function Sanctioned Modified/ Actual Exp. Actual Exp. Total Anticipate Excesses Surrenders
Code Budget Re- (Last 8 (First 4 5+6 d Exp. (+) (-)
2017-18 Appropriat Month) Month) 01.07.2017
ion 2017- 01.11.16 to 01.07.17 to to
2018 30.06.17 31.10.18 30.06.2018
1 2 3 4 5 6 7 8 9 10

A01 Total Employees Related

Expenses - - - - - - - -

A011 Total Pay - - - - - - - -

A011-1 Total Pay Officer - - - - - - - -

A01101 Basic Pay Officer - -

A01102 Personal Pay - -

A01103 Special Pay - -

A011-2 Total Pay of Other staff - - - - - - - -

A01151 Total Basic Pay of Other staff - -

A01152 Personal Pay - -

A012 Total Allowance - - - - - - - -

A012-1 Total Regular Allowance - - - - - - - -

A01201 Senior Post Allowance - -

A01202 House Rent Allowance - -

A01203 Conveyance Allowance - -

A0120D Integrated Allowance - -

A01216 Qualification Allowance - -

A01217 Medical Allowance - -

A0121Z Adhoc Relief (2016) - -

A0122C Adhoc Relief (2017) - -

A01224 Entertainment Allowance - -

A01226 Computer Allowance - -

A01238 Charge Allowance - -

A01270 Others - - - - - - -

..037 30% Social Security Benefit - -

A012-2 Total Other Allowance(Exc TA) - - - - - - - -

A01273 Honoraria - -

A10274 Medical Charges - -

A01277 Cotin Paid Staff - -

A01278 Leave Salary - -

A03 Total Operating Expenceses - - - - - - - -

A032 Total Communication - - - - - - - -

Object Object Function Sanctione Modified/ Actual Exp. Actual Exp. Total Anticipate Excesses Surrenders
Code d Budget Re- (Last 8 (First 4 5+6 d Exp. (+) (-)
2017-18 Appropriat Month) Month) 01.07.2017
ion 2017- 01.11.16 to 01.07.17 to to
2018 30.06.17 31.10.18 30.06.2018
A03201 Postage & Telegraph - -

A03202 Telephnoe&Trunk Calls - -

A033 Total Utilities - - - - - - - -

A03301 Gas Charges - -

A03302 Water Charges - -

A03303 Electricity Charges - -

A03304 Hot & Cold Charges - -

A03305 POL for Generator - -

A034 Total Occupancy - - - - - - - -

A03407 Rates & Taxes - -

A038 Total Travel &Tran - - - - - - - -

A03805 Travelling Allow: - -

A03806 Transportation - -

A03807 POL Charges - -

A03808 Conveyance Charges - -

A039 Total General - - - - - - - -

A03901 Stationery - -

A03902 Printing & Publication - -

A03905 News Paper - -

A03906 Uniforms - -

A03907 Publicity & Advertisement - -

A03917 Law Charges - -

A03918 Exhibuition,Fair - -

A03942 Cost of Other Stores - -

A03955 Computer Stationery - -

A03970 Others - -

A04 Total Employees Retirement - - - - - - - -

A041 Total Pension - - - - - - - -

A04114 Superannuation Encashment LPR - -

A05 Total Grant in Aid - - - - - - - -

A052 Total Grant in Aid - - - - - - - -

A05216 Fin.Assis.to family - -

A13 Total Repairs & Maintenance - - - - - - - -

A130 Total Transport - - - - - - - -

A13001 Transport - -

A131 Total Machinery - - - - - - - -

A13101 Machinery Equipment - -

A132 Total Furniture - - - - - - - -

A13201 Furniture & Fixtures - -

Grand Total - - - - - - - -
 2nd STATEMENT OF EXCESS AND SURRENDERS FOR THE YEAR 2016-2017 UNDER GRANT NO.PC21015-EDUCATION
Name of Department: _____________________________
Grant No. _____________________
LQ
Object Object Function Sanctioned Modified/Re Actual Exp. Actual Exp. Total Anticipated Excesses Surrenders Supplementary
Code Budget - (First 8 (Last 4 4+5 Exp. (+) (-) Grant
2017-18 Appropriation Month) Months) 01.07.2017 including 15% 2017-2018
2017-2018 01.07.17 01.03.17 to Cut
to to 30.06.2018
28.02.18 30.06.17
1 2 3 4 5 6 7 8 9 10

A01 Total Employees - - - - - - - - -

Related Expenses
A011 Total Pay - - - - - - - - -

A011-1 Total Pay Officer - - - - - - - - -

A01101 Basic Pay Officer - -

A01102 Personal Pay - -

A01103 Special Pay - -

A011-2 Total Pay of Other staff - - - - - - - - -

A01151 Total Basic Pay of - -

Other staff
A01152 Personal Pay - -

A012 Total Allowance - - - - - - - - -

A012-1 Total Regular - - - - - - - - -

Allowance
A01201 Senior Post Allowance - -

A01202 House Rent Allowance - -

A01203 Conveyance Allowance - -

A0120D Integrated Allowance - -

A01216 Qualification - -
Allowance
A01217 Medical Allowance - -

A0121M Adhoc Relief (2016) - -

A0121T Adhoc Relief (2017) -

A01224 Entertainment - -
Allowance
A01226 Computer Allowance - -

A01238 Charge Allowance - -

A012-2 Total Other - - - - - - - - -

Allowance(Exc TA)
A01273 Honoraria - -

A10274 Medical Charges - -

A01277 Cotin Paid Staff - -

A01278 Leave Salary - - - -

Object Object Function Sanctioned Modified/Re Actual Exp. Actual Exp. Total Anticipated Excesses Surrenders Supplement
Code Budget - (First 8 (Last 4 4+5 Exp. (+) (-) ary Grant
2017-18 Appropriation Month) Months) 01.07.2017 including 2017-2018
2017-2018 01.07.17 01.03.17 to 15% Cut
to to 30.06.2018
28.02.18 30.06.17
1 2 3 4 5 6 7 8 9 10

A03 Total Operating - - - - - - - - -

Expenceses
A032 Total Communiation - - - - - - - - -

A03201 Postage & Telegraph - - -

A03202 Telephnoe&Trunk Calls - - -

A033 Total Utilities - - - - - - - - -

A03301 Gas Charges - - -

A03302 Water Charges - - -

A03303 Electricity Charges - - -

A03304 Hot & Cold Charges - - -

A034 Total Occupancy - - - - - - - - -

A03407 Rates & Taxes - - -

A038 Total Travel &Tran - - - - - - - - -

A03805 Travelling Allow: - - -

A03806 Transportation - - -

A03807 POL Charges - - -

A03808 Conveyance Charges - - -

A039 Total General - - - - - - - - -

A03901 Stationery - - -

A03902 Printing & Publication - - -

A03905 News Paper - - -

A03906 Uniforms - - -

A03907 Publicity & Advertisement - - -

A03917 Law Charges - - -

A03918 Exhibuition,Fair - - -

A03942 Cost of Other - - -

A03970 Others - - -

A05 Total Grants Subsidies - - - - - - - - -

&Write
A052 Total Grants-Domestic - - - - - - - - -

A05216 Financial Assistance - -

A13 Total Repairs & - - - - - - - - -

Maintenance
A130 Total Transport - - - - - - - - -

A13001 Transport - - -

A131 Total Machinery - - - - - - - - -

A13101 Machinery Equipment - - -

A132 Total Furniture - - - - - - - - -

A13201 Furniture & Fixtures - - -

Grand Total - - - - - - - -
 PURCHASE PROCEEDURE
• REQUSITION
• QUTATIONS ABOVE 50,000/-ADD PRESS ABOVE 1,00,000/-
• COMPARATIVE STATEMENT
• SUPPLY ORDER
• DELIVERY RECEIVED
• DELIVERY VERIFICATION
• RECEIVED BILL
• ENTRY IN PROPER STOCK REGISTER
• SANCTION TO INCURE THE EXPENDITURE
• SCURINTY OF BILL/SUBMISSION TO DAO/A.G.OFFICE PUNJAB
• RECEIVED CHEQUES BY DAO/A.G.OFFCIE PUNJAB
• ENTRY IN CASHBOOK OF CHEQUE RECIPT/CASH DISBURSE
• PAYMENT ABOVE 1,00,000/- IN THE NAME OF COMPANY
• ACTUAL PAY RECEIPT (APRs)
• INTERNAL AUDIT / ADMINISTRATIVE & TECHNICAL INSPECTION AND CIVIL
AUDIT
 GOVERNMENT HIGH SCHOOLS (BOYS/GIRLS)
SANCTION TO INCURE THE EXPENDITURE
• NO.______________________________ DATED________________________2018

• SANCTION IS HEREBY ACCORDED UNDER Sr.No.2 SECOND SCHEDULE OF THE DELEGATION OF FINANCIAL
POWERS RULES PUNJAB DISTRICT AUTHORITIES RULE 2017 TO INCURE THE EXPENDITURE AMOUNTING TO
Rs: __________________________________________________________/
(RUPEES).______________________________________________________________________________
___________ ONLY), ON ACCOUNT
______________________________________________________________________________________
__________
•
• THE EXPENDITURE INVOLVED IS CHARGEABLE UNDER GRANT NO.PC21015-09-EDUCATION AFFAIRS AND
SERVICES.092-SECONDARY EDUCATION AFFAIRS AND SERVICES.0921-SECONDARY EDUCATION AFFAIRS
AND SERVICES.092101-SECONDARY EDUCATION.
• _________________________________________________ DURING THE FINANCIAL YEAR.2017-2018
•
• HEADMASTER/HEADMISTRESS
• GOVERNMENT HIGH SCHOOL (BOYS/GIRLS)
•
• ENDT.NO.________________
•
• COPY FORWARDED FOR INFORMATION AND NECESSARY ACTION TO THE DISTRICT ACCOUNTS
OFFICE________________________________.
•
• HEADMASTER/HEADMISTRESS
• GOVERNMENT HIGH SCHOOL (BOYS/GIRLS)
• Name: _________________ Roll No. ______________ Group:____________________
•
• 1. Budget is a description of _______________ of an organization.
• a) Rule of business.
• b) Financial plan.
• c) Administrative power.
• d) None of these.
•
• 2. A method of budgeting in which all expenditure is justified in each new period is:-
• a) Cash budgeting.
• b) Revenue budgeting.
• c) Expense budget.
• d) Zero based budgeting.
•
• 3. Basic pay of officers/ officials is calculated on from:-
• a) BM-10
• b) BM-20
• c) BM-30
• d) BM-40
• 4. Budget estimates are revised during the current financial year
through:-
• a) PPRA Rule.
• b) Delegation of Financial powers.
• c) 2nd statement of excesses and surrenders.
• d) None of these.
• 5. Adhoc relief allowance does not increase with increase in Basic pay:-
• a) Adhoc 2016,
• b) Adhoc 2017
• c) Adhoc relief 2018
• 6. Budget of vacant post is calculated from ______________ stage of pay
scale:-
• a) Average of 1st and last.
• b) 1st
• c) Last
• d) None of these.
• 7. Integrated allowance is for:-
• a) Science teacher.
• b) Head of Institution.
• c) Clerk of School.
• d) Class-IV employee.
• 8. Following is not included towards pension:-
• a) Personal Allowance.
• b) Personal Pay.
• c) Basic Pay.
• d) None of these.
• 9. Planning and budgeting are two _________________ operations:-
• a) Segregate.
• b) Complementary.
• c) Aggregate.
• d) Vice versa.
• 10. 2ndstatement of excesses and surrenders is prepared on the bases of last ______ month’s
expenditure of the running Financial Years:-
• a) 4.
• b) 6.
• c) 8.
• d) 10.
•
• 11. 2ndstatement of excesses and surrenders is prepared in the month of ________
• a) February.
• b) March.
• c) April.
• d) May.
• 12. In the process of budgeting at ________ level targets are fixed 1st and income is generated
accordingly.
• a) Macro.
• b) Micro.
• c) Individual.
• d) None of these.
• 13. N.S.B. relates to
• a) Other than salary issue.
• b) Basic Pay.
• c) Regular Allowances.
• d) None of these.
• 14. 2nd statement of excesses and surrenders is not intended to be means of making
provision for:-
• a) Additional Allocation.
• b) Sanction of new expenditure.
• c) Supplementary Grant.
• d) None of these.
• 15. Budget is a ___________and ______________toll for the financial management of
an organization.
• 16. Planning and budgeting are _______________ complementary operations.
• 17. Three fundamental types of budget are:
• (1) ____________________ (2) ____________________ (3) _____________________
• 18. Two approaches of budgeting are:
• (1)
• (2)
• 19. Letter in order to collect information right from DDOs and line of Head of offices is
called ________________.
• 20. Monthly expenditure statement is prepared by _________and verified by
__________________.
• 21. ________________ is responsible to prepare school budget.
• 22. Schools need ______________ to carry out their program.
• 23. Please circle the true / false.
• (1) Budget is a statement of receipt and expenditure during a financial year. T/F
• (2) Budget is a tool to obtain inputs required to achieve outputs. T/F
• (3) Category wise number of sanctioned posts is not required for preparation
• of budget. T/F
• (4) An expenditure statement is prepared after 3 months. T/F
• (5) Pay alongwith allowances are calculated for preparation of budget. T/F
24. These abbreviation stands for: -
(i) NSB _______________________
(ii) BCL _______________________
(iii) DDO _______________________
(iv) BM _______________________
(V) SNE _______________________
25. These abbreviation stands for: -
(i) DP _______________________
(ii) MEFDAC _______________________
(iii) SDAC _______________________
(iv) GDAC _______________________
(v) AP _______________________
26. (a) Forum for settlement of Audit observation is _______________________
(b) Forum for settlement of Advance Para is _______________________
(c) Forum for settlement of Draft Para is _______________________
(d) Forum for settlement of MEFDAC is _______________________
(e) Forum for settlement of proposed Draft Para is _______________________
 27. Ist statement of Excess and surrender contains expenditure for Months of
_____________________.
a) July to October.
b) November to February.
c) March to June.
28. Second statement of Excess and surrender contains expenditure for Months of
_____________________.
a) November to June.
• b) July to February.
• c) March to June.
29. Principal of Accounting Officer of District Education Authority is: -
a) DEO (SE)
b) DDO
c) CEO (DEA)
d) Chairman (DEA)
30. Re-appropriation of funds is the competency of officer in category.
a) I
b) II
c) III
d) iv