MADHYA PRADESH GRAM SABHA (BUDGET ESTIMATES) RULES, 2001[1] In exercise of the powers conferred by sub-section (1)
Section 95 read with Section 7-1 of the Madhya Pradesh Panchayat Raj Avam Gram
Swaraj Adhiniyam, 1993 (No. 1 of 1994), the State Government hereby makes the
following rules, the same having been previously published as required by
sub-section (3) of Section 95 of the said Act, namely : (1)
These rules may be called the Madhya
Pradesh Gram Sabha (Budget Estimates) Rules, 2001. (2)
They shall come into force with effect
from the date of publication of this notification in the Madhya Pradesh
Gazette. In these rules, unless the context otherwise requires, (a)
"Act" means the Madhya
Pradesh Panchayat Raj Avam Gram Swaraj 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 the section
of the Act; (e)
"Year" means a financial
year. The Budget prepared by the Gram Sabha must explain in
detail each budgetary provision and the reasons justifying the proposed
provision in the budget. The various Standing Committees of the Gram Sabha
shall submit the programmes for the ensuing year to the Gram Vikas Samiti. The
Gram Vikas Samiti shall thereafter, examine the proposals and prepare an
estimate of the receipt and expenditure of the Gram Sabha for the next
financial year in Form GSBE-I and submit it to the Gram Sabha along with its
reports for consideration and approval. The Gram Sabha shall consider the Budget Estimates and may
make such modifications and additions thereto as it may think fit and approve
the budget. The preparation and approval of the budget estimates as
provided in Rules 3 and 4 shall 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. Submission of the proposed programmes for ensuing year. By various Standing Committees to the Gram Vikas Samiti. Thirty-first day of December each year. 2. Preparation of draft Budget Estimate. By Gram Vikas Samiti. Seventh day of January each year. 3. Consideration and approval of draft Budget Estimates. By Gram Sabha. Twenty-first day of January each year. 4. Examination and approval of Budget Estimates by Gram Sabha. By Gram Sabha. Last day of January each year. 5. Return to Committee with or without modifications. By Gram Sabha to the Committee. 15th day of February each year. The following points shall be taken into consideration while
framing the Budget Estimates of receipts and 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 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 accordance 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 last two
years, exclusive of any special item of expenditure that may have been incurred
during these years. (vi)
Funds allotted by Government of
India/State Government/ Zila Panchayat/Janpad Panchayat/Gram Panchayat for
specific schemes, functions, purposes shall be provided only for those schemes,
functions, purposes 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 Sabha and for other commitments falling due for payment
during the budget period. (viii)
Variation of more than ten per cent,
between the figures of the budget year and those of the previous year should be
adequately explained. (ix)
Due account shall be taken on receipts
from Anna Kosh, Vastu Kosh, Shram Kosh and Cash contributions expected from
people and institutions for aided or self help programmes. (x)
Due amount should be provided in the
budget for incomplete works with a view to their accomplishment in the next
financial year or years. (xi)
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. (xii)
A detailed note explaining each
budgetary provision and justifying the amount so provided must also accompany
the budget. Sanction of the Budget shall not by itself be deemed to
authorise the incurring of any expenditure provided therein. The Gram Sabha
must approve the provisions for such scheme in the budget before expenditure
can be incurred on the scheme. Gram Sabha 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, where any sanction of any authority is required
as per rules for any proposed expenditure, such sanction be obtained before
incurring the expenditure. The amount provided in the Budget as passed can be
re-appropriated in Form GSBE-II by Gram Sabha from one head to another, subject
to the following conditions : (i)
The funds given by Gram Panchayat or
other authorities, institutions, etc. for specific schemes by way of grant or
loans shall not be diverted and reappropriated 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 Sabha at a meeting. (iii)
Such re-appropriation of the funds
shall be intimated to the Gram Panchayat within 15 days of the decision by the
Gram Sabha. Where at any time during the year, it is felt that the
provisions made in the Budget may not be adequate and expenditure are likely to
exceed the provisions or some expenditure is likely to be incurred for which no
provision was made in the Budget, the Gram Vikas Samiti shall prepare a
Supplementary Budget in Form No. GSBE-III and place it before the Gram Sabha
for consideration and approval. Gram Sabha shall examine the Supplementary Budget proposal
and shall communicate its sanction with or without modifications to the
Committee within 15 days of its receipt. All the provisions proposed for the various expenditure and
income must be made under the approved budget heads as given in Form No.
GSBE-I. 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 all accounts maintained by the Gram Sabha. All rules corresponding to these rules and in force
immediately before the commencement of these rules are hereby repealed in
respect of the matters covered by these rules : Provided that any order made or any action taken under the
rules so repealed shall be deemed to have been made or taken under the
corresponding provisions of these rules. [1] Vide Notification No. F-16/41/99/XXII/P-2(8), dated
5-3-2001. Published in the M.P. Rajpatra (Asadharan), dated 5-3-2001 at pp. 250
(6-12).MADHYA PRADESH GRAM SABHA (BUDGET
ESTIMATES) RULES, 2001
PREAMBLE