[1]THE
ORISSA PANCHAYAT SAMITI BUDGET RULES, 1969 ln exercise of the powers
conferred by Section 57 of the Orissa Panchayat Samiti Act, 1959 (Orissa Act 7
of 1960) and in supersession of the Orissa Zilla Parishad and Panchayat Samiti
Budget and approval by the Panchayat Samiti of the Grama Panchayat Budget
Rules, 1961, the State Government hereby make the following rules relating to
the approval of the Panchayat Samiti Budget, the same having been previously
published as required by Sub-section (1) of Section 57 of the said Act. RULES These rules may be called
"The Orissa Panchayat Samiti Budget Rules, 1969" and they shall come
into force with immediate effect. In these rules, unless the
context otherwise requires- (a)
"Act" means the Orissa
Panchayat Samiti Act, 1959 (Orissa Act 7 of 1960); (b)
"Development Commissioner
and Additional Development Commissioner" means Officer appointed as such
by Government; (c)
"Form" means a form
appended to these rules; (d)
"Section" means a
section of the Act; (e)
"Year" means with
reference to the Samiti's financial year beginning from the first April and
ending with the 31st March and with reference to the Grama Panchayats the year
as defined in the Orissa Grama Panchayats Act, 1964. (f)
All words and expressions used
but not defined shall have the same meaning as respectively assigned to each of
them in the Act. The Block Development
Officer of every Samiti shall each year frame a Budget estimate showing the
probable receipts and expenditure of the Samiti for the following year. In
preparing the Budget estimate the provisions of the Orissa Budget Manual shall
be generally followed except where the provisions are inconsistent with these
rules. The Budget estimate of the
Samiti shall be, prepared in Form B-1. The basis on which the
estimates in the Budget have been made shall be shown in detail in Budget
notice which shall form an appendix to the Budget. The receipt and
expenditure of the Community Development Programme shown in the Budget estimate
shall be indicated in detail in Budget notes referred to in Rule 5 according to
the major, sub-major, minor, detailed and sub-heads of the State Budget
operated by the Community Development Department in accordance with their
instructions to Samiti from time to time. The working balance to be
provided for in the Budget Estimate shall not be less than 2Vz per cent of the
estimated receipts of the year excluding the State grants and debt heads in the
case of Samitis and Endowments. Provision shall be made in
the Budget Estimate for gross receipt: [* * *] Provided, further that the
Panchayat Samitis shall as far as possible give intimation about funds that may
be available to the Grama Panchayat 15 days ahead of the date fixed for
preparation of the Grama Panchayat Budgets at different stages. The funds received by the
Samiti, from the sources mentioned in Section 29(1) of the Act, shall be taken
into account while framing the Budget Estimate. (i)
The Annual Budget Estimate for
the following year prepared by the Block Development Officer and approved by
the Chairman of the Panchayat Samiti, shall be placed before the Standing
Committee on Planning Finance and Budget by a date not later than the 1 st
February. The Standing Committee after scrutinising the Annual Budget Estimate
may effect such modification as it deems fit. (ii)
The Budget so considered by the
Standing Committee with modification, if any, shall be placed before the
Panchayat Samiti. The Panchayat Samiti shall discuss and approve the Budget at
a meeting specially convened for the purpose before the 3rd February. While
considering the Budget Estimate the Samiti shall satisfy itself on the points
mentioned in Rule 12. (iii)
The notice for convening the
special meeting under Sub-rule (ii) shall be issued to the members of the
Panchayat Samiti along with a copy of the Budget Estimate before the 21st
February. (iv)
After the Budget Estimate is
passed by the Samiti, the Block Development Officer shall forward a copy of the
Budget Estimate to the Collector of district by the 27th February. The Panchayat Samiti while
approving its Budget shall satisfy itself on the following points, namely : (i)
the estimate of receipt is
exhaustive and cautions and provides for collection of the entire taxes and
loans outstanding and those falling due during the Budget year and also due
account is taken of all receipts from all sources; (ii)
the recommendation, if any of the
Government or of the Heads of Department including Development Commissioner or
Additional Development Commissioner have been duly considered in framing the
Budget; (iii)
Provision has been made for all
obligatory charges including function, instructions, trusts and the like, other
development activities prescribed by Government and All-India bodies and
institutions; (iv)
Provision has been made for the
due discharge of all liabilities in respect of loans contracted by the Samiti
and for all other commitments; (v)
Variations between the figures of
the Budget year and those of the previous year have been adequately explained; (vi)
the working balance is not less
than the minimum specified in Rule 7; and (vii)
due account is taken of any
loans. The Collector of the
district shall between the 28th February and the 20th March, approve the Budget
Estimates of the Samiti keeping in view the provision of Rule 12. In case, the
provisions are not in accordance with the aforesaid provisions, the Collector
may modify the same to the extent necessary. The Collector shall
approve the Budget of the Panchayat Samiti with such modification as he deems
expedient by the 20th March and communicate his approval promptly. The Budget of Samiti shall
become final if no communication of approval from the Collector is received by
the Samiti on or before the 29th March. The Collector of the
district shall send the Budgets of the Samitis as approved by him to the
Secretary, Community Development and Panchayati Raj (CD) Department by the 29th
March. No Samiti shall authorise
any item of expenditure not included in the Budget for the year in excess of
the Budget allotment and expenditure shall not be incurred on schemes provided
in the Budget until after funds are made available by the agencies sponsoring
the schemes and are taken credit of in the Samiti Fund : Provided that if grants
are received during the intervals for preparation of different stages of the
Budget, the Samiti may incur expenditure subject to the inclusion of the
receipt of funds in the next stage of the Budget. The sanction of Budget
shall not by itself be deemed to authorise the Samiti to incur all the
expenditure provided for therein. The orders of the competent authority for the
sanction of any item included In the Budget should be obtained before
expenditure is incurred on that item. Wherever the sanction of
any authority is required for any proposed expenditure, such sanction shall be
obtained before the Samiti considers the proposal. All allotments made in the
Budget shall lapse at the end of the year to which the Budget relates and no
part of any allotment remaining unexpended at the end of the year shall be
reserved or appropriated by transfer to deposit or any other head or drawn in
order go avoid lapse and for disbursement after the close of the year. In receipt of Community Development
Programme, a copy of the forecasts prepared by the Samiti shall be sent to the
Community Development and Panchayati Raj (C.D) Department by the 20th of July
at the latest. These forecasts shall be based on the schematic provision
available for each block and schemes approved under the Community Development
Programme and shall be prepared according to the instruction issued in this
regard by Government in the Community Development Department. The forecasts
shall be accompanied by actual of the current year available up to the 30th
June and revised proposals, if any, for the current year. The Block Development
Officer shall prepare two supplementary or revised Budgets for the Samiti in a
year, the first of which shall be prepared by the 1st November and discussed
and sanctioned by the Samiti by the 15th November and the second shall be
prepared by the 16th February and discussed and sanctioned by the Samiti by the
4th March. The supplementary or
revised Budget shall be prepared in Form No. B-1 and the heads and the figures
relating to items which require alteration, shall only be mentioned in the
form. The necessity for altering
the figures in the original Budget estimate shall be explained in Budget notes
which shall form an appendix to the supplementary or revised Budget. The procedure for framing
and sanctioning supplementary or revised Budgets and the conditions and
restriction in preparing the supplementary or revised Budgets shall be same as
those for the original Budget of the Samiti : Provided that it shall not
be obligatory for the Standing Committee to discuss the supplementary or the
revised estimate. The Samiti shall send the
first and second supplementary or revised Budgets based by it to the Collector
of the District by the 17th November and the 7th February respectively. The Collector will
scrutinise and approve the first and second supplementary or revised Budgets of
the Samiti by the 1st December and 20th March respectively and communicate to
the Samiti by the 5th December and the 26th March respectively; and if the
Collector does not approve and return the supplementary or revised Budgets of
the Samiti by the dates mentioned above, the supplementary or revised Budget as
sanctioned by the Samiti shall become final. After approval of the
first supplementary or revised Budget, the portion relating to she Community
Development Programme shall be transmitted to the Community Development
Department along with the actuals of expenditure incurred during the first
three months by the 8th of December, every year at the latest to accord their
concurrence in the re-appropriations suggested between different heads of
programme and to sanction release of revised allocation of funds along with the
second instalments of release of funds by that Department. The approved second
supplementary or revised estimates, as far as they relate to the Community
Development Programme, shall be transmitted to the Community Development
Department by the 8th of March every year along with actuals of the first 9
months so as to enable the Community Development Department to sanction final
re-appropriations and the third and final instalment of release of Community
Development funds for the year. The amount provided under
any head in the Budget passed by the Panchayat Samiti may be transferred by
re-appropriation to any other head provided that no re-appropriation shall be
made, (1) in respect of funds allocated by the Community Development
Department, (2) funds to which special conditions are attached, and (3) due
provision is ensured under each head for schemes, institutions, services of
liabilities which are obligatory for Samiti to execute, maintain or pay for in
accordance with the Act or rules made thereunder or under the conditions of any
grant made by the Government. The re-appropriations except, as far as they
relate to the Community Development Programme, will be sanctioned under the
orders of the Chairman of each Samiti. In respect of the Community Development
Programme, the re-appropriations which are found to be necessary shall be
sanctioned with the concurrence of the Community Development Department,
recommendations in respect of which shall be transmitted to the Community
Development Department by the respective Panchayat Samitis.THE ORISSA PANCHAYAT SAMITI BUDGET RULES, 1969
PREAMBLE