BUDGET PREPARATION

Budget means a statement of the estimated receipts and expenditures of a Local Government

for a Financial Year

Sr. No.

Activity Target Date

1 Issue Call Letter and guidelines to concerned offices

September

2 Submission of Schemes by CCB Submission of Prioritised list by concerned offices along with AA and TS to Development Committee. .

1st March

3 Excesses and surrender Statement, Statement of New Expenditure , Consolidation of Draft Budget , Finalization of Budget by Budget and Dev. Committee.

March

4 Submission of Draft Budget to Council. 1st April5 Review of Draft Budget to Council. April6 Inputs from Government and Public on the proposals

agreed by Council.1st May to 1st June

7 Revisions and Changes by Head of Offices and finalization by Budget Committee.

May – June

8 Submission to and Approval of Final Budget by Council June9 Communication of Current Budget Grants to Offices and

Accounts OfficeJuly

BUDGET CALENDER

There are two types of Budget . Non-Development Budget and Development Budget . Non – Development Budget = It includes Salaries and Non- Salaries estimates of expenditures for the period of a Financial Year . Development Budget = It includes approved Development Schemes to be completed in the coming Financial Year and on going Schemes .

TYPES OF BUDGET

Form BDO 3 =Schedule of Establishment. It is used for the calculation of Pay of Officers /Other Staff . (FY 20 -- - -- ) Form BDO 4 =Schedule of Establishment. It is used for the calculation of Allowances. . (FY 20 -- - -- ) These forms are not be submitted with the Budget.

FORMS USED IN THE PREPARATION OF NON- DEVELOPMENT BUDGET

FORM BDC 2 = Establishment Strength By Function prepared by each DDO and submitted to the Head Office for consolidation . FORM BDC 3 = Establishment Budget by Function and Designation . FORM BDC 6 = Estimation of Demand for Grants (Current Expenditure. FORM BDC 8 = Justification/ Explanation for Budget Estimates .(For Expenditures)

BUDGET FORMS SUBMITTED TO THE HEAD OFFICE FOR CONSOLIDATION OF BUDGET

Preparation of Non- Development Budget of a High School for the Financial Year 2016-17 .

ACTIVITY

Project Proposal Form BDD 4 includes the following information; I. Name of Project. II. Implementation Arrangement for the project. III . Proposed Project profile. IV . Project Activities. A (Input/Outputs/Work Plan), B Project Beneficiaries. C Other Benefits. D Interaction with Other Agencies V Community Participation Component in the Project.

DEVELOPMENT BUDGET PROJECT PROPOSAL FORM BDD 4

VI . Project Management . VII . Financial Summary of Project. VIII . Detail Costs of The Project . IX . Estimated Revenue of the Project (if any) . X Proposed Progress Reporting Schedule . XI .Indicate the risk involved in the project. XII. Project Preparation/Approval .

PROJECT PROPOSAL BDD 4

Project proposal BDD4 of a Primary School .

ACTIVITY

FORM BM 1 = Monthly Statement of Current Expenditures . FORM BM 2 = Monthly Reconciliation of Current Expenditures . FORM BM 3 = Monthly Statement of Receipts . FORM BM 4 = Monthly Reconciliation of Receipts . FORM BM 5 = Monthly Progress Report of Development Programme –

Government Projects and Citizen Community Boards (CCBS)

BUDGET MANAGEMENT FORMS (To be filled by each DDO and submitted to the Head Office)

FORM BM 6 = Monthly Reconciliation of Development Expenditure . FORM BM 7=Monthly Report of Operationalization of Schemes . FORM BM 8 =Service Delivery Targets . FORM BM 9 = Service Delivery Facilities Status . FORM BM10=Establishment Status by Designations FORM BM 11 = Monthly Statement of Re- Appropriation of Funds . FORM BM 12 = Statement of Supplementary Grants FORM BM 13 = Statement of Excesses and Surrenders (Revised Estimates ) .

BUDGET MANAGEMENT FORMS

Filling of BM Forms .

ACTIVITY