Government of AP have issued instructions through the reference for one time on Online Budget Authorization and Preparation of distribution statements by the HODs during 2012-13 under Non Plan. Keeping in view the introduction of Departmentally Related Standing Committees (DRSCs) and for scrutiny of Demands for Grants, process of Budget processing by the Legislature is in two phases i.e. Vote on Account for a part of the financial year and passing of full budget by the Legislature during 2013-14 after demands for grants have been scrutinized by the DRSCs, it is become necessary to issue revised guidelines online Budget authorisation and preparation of distribution statements by HODs in the current financial year 2013-14 under Non Plan.
Andhra Pradesh Appropriation (Vote on Account) Act, 2013 relating to budget 2013-14 (Vote on Account) for a part of the financial year (roughly equal to the expenditure likely to be incurred during the first quarter of the year) has been forwarded to all the Heads of Departments and the Departments of Secretariat.
The Director of Treasuries and Accounts and the Director of Works & Accounts have been requested to authorize the expenditure to the extent of first quarter provision during the vote on account period i.e. from 01-04-2013 to 30-06-2013 from out of the allocations made for the full year under Plan and Non Plan during 2013-14.
Government after through examination, hereby order to issue that, in supersession of orders issued in the reference the following procedure shall be followed by the HODs/Chief Controlling Officers and the Director of Treasuries and Accounts/Director of Works Accounts in authorizing expenditure in the financial year 2013-14.
I. The HODs/ Chief Controlling Officers of the respective departments shall prepare district as well as Headquarters Offices budget for all the sub-heads by distributing the appropriations upto a maximum of 50% of annual allocation for Non-BRO items under Non-Plan among the various subordinate officers by taking into the amounts already authorized during Vote on Account period.
II. The HODs and Chief Controlling Officers shall prepare the distribution statements for the ongoing State Plan schemes also as on 01-04-2013.
III. The HODs and Chief Controlling Officers shall enter the distribution statements Online in the DTA / DWA Portal as the case may be by 5th July, 2013 for enabling the DTA / DWA for issue of authorization and onward transmission to the concerned DTOs and JD(Works)/ PAOs(Works). However, one set of distribution statement shall be sent by the concerned HOD to the respective subordinate offices in hard copy in case there is no Online connectivity in their Unit offices.
IV. The authorization statement at para 4(1) above issued by the DTA/DWA On-line will be valid for the relevant period in the financial year.
V. The DTOs /PAO,Hyd./JD(Works)/PAOs(Works) in the districts shall take cognizance of the On-line authorization issued by the DTA/DWA and need not immediately insist for the ink-signed copy from the DTA/DWA. Ink signed copy should be sent subsequently.
VI. The expenditure at any point of the financial year should, however, be regulated only on the basis of the authorized statements communicated by the DTA/DWA on half-yearly/ quarterly/ monthly cumulative basis as the case may be.
VII. The HODs and Chief Controlling Officers are authorized to reallocate the amounts already authorized duly revising the earlier distribution statements. In such a case, the DTA / DWA shall make available the Portal to the HODs for reallocation.
VIII. The HODs/CCOs of the respective departments shall prepare distribution statements for the balance of 50% of provision pertaining to 3rd and 4th quarters of the Financial Year and enter in the portal of DTA/DWA as the case may be in the month of September, 2013.
IX. The DTA/DWA are requested to authorize the 3rd quarter allocation of the Departments after utilizing 90% of the first two quarters provision already authorized by 5th October, 2013.
X. The DTA/DWA are requested to authorize the 4th quarter allocation to the Departments to the extent of balance available as per Revised Estimates fixed by Finance Department and also after utilizing 90% of the first 3 quarters provision already authorized.
XI. In respect of reappropriations made at the level of HODs as per delegations of powers, the HODs will furnish proposals based on actual expenditure incurred to DTA/DWA for issue of authorization in favour of the subordinate officers to whom increases are made by way of re-appropriation. In respect of reappropriation to be issued by Finance Department the HODs have to furnish the surrender of authorization from the concerned subordinate officers for whom decrease is proposed along with reappropriation proposals to the Government
XII. Any additional funds over and above the budget provisions, sanctioned in relaxation of treasury control orders, shall require authorization from DTA/DWA for drawal of amount on the above manner. All proposals for additional funds released must be accompanied by distribution statements in future.
XIII. The same procedure of authorizing and approving of the distribution statements submitted by the District Heads of various Departments will be followed by the D.T.Os/ JD (Works)/PAOs (Works). The District Heads are permitted to distribute the amount further between their subordinate offices and DTOs/ JD(Works)/PAOs have to issue authorization. The regulation of expenditure will be on half yearly/ quarterly/monthly cumulative basis as the case may be.
XIX. The above instructions/directions are subject to any Ways and Means instructions that may be issued from time to time by the Government.
G.O.Ms.No. 172 Dated: 01-07-2013.
1. G.O.Ms.No.147, Finance (BG.I) Department, dated 11-7-2011.
2. G.O.Ms.No.190, Finance (BG.I) Department, dated 02-09-2011.
3. G.O.Ms.No.241, Finance (BG.I) Department, dated 29-10-2011.
4. G.O.Ms.No.81, Finance (BG.I) Department, dated 27-03-2012.
5. G.O.Ms.No.79, Finance (BG.I) Department, dated 30-03-2013.
6. U.O. Note No.8917-A/134/A1/BG.I/2013, Finance (BG.I) Department,
7. G.O.Ms.No.169, Finance (BG.I) Department, dated 27-06-2013.