Preparation and Submission of Revised Estimates for 2022-23 and Budget Estimates for 2023-24 Under Major Heads 2052 – Salaries (DAD) 86 7610 – Loans and Advances (DADI
CONTROLLER GENERAL OF DEFENCE ACCOUNTS
ULAN BATAR MARG, PALAM, DELHI CANTT.-110010
No. AN/VII/7220/RE 2022-23/BE 2023-24
Dated: 23.08.2022
To
All PCsDA/PIFAs/CsDA/IFAs The PGA (Fys) Kolkata
(Through CGDA Website)
Subject: Preparation and submission of Revised Estimates for 2022-23 and Budget Estimates for 2023-24 under Major Heads 2052 – Salaries (DAD) 86 7610 – Loans and Advances (DADI.
The Revised Estimates for the FY 2022-23 and Budget Estimates for the FY 2023-24 for Defence Accounts Department are due for submission to the Ministry. In this context, the following guidelines are issued for the preparation of Estimates:
2. While preparing RE/BE, the detailed instructions contained in Appendix 3 of GFR 2017 and circulars on Budget related matters issued by this HQ office from time to time may be kept in view.
3. It may be ensured that the trend of expenditure as revealed through RDR
compilation of 08/2022 may be taken as the basis for preparation of RE 2022-23, by giving due effect to the retirement of personnel, fresh recruitment through Staff Selection Commission and promotion in various grades etc. Where additional funds are required, the detailed justification in support of the same may also be furnished. Similarly for preparing projections for BE 2023-24 under various Heads, the trend of expenditure of the previous years may be taken as a guiding factor.
4. It has been emphasized from time to time that the budgetary estimates
should be formulated on realistic basis. It is therefore, reiterated that utmost caution and accuracy to be adopted while estimating requirements of funds for RE 2022-23 and BE 2023-24, in order to ensure that the budgetary projections are made after an accurate and realistic assessment of the requirements and visualization of the actual/ anticipated expenditure.
SALARY
5. Projection of funds under Salary Heads for RE 2022-23 & BE 2023-24 may invariably be made in the Appendix IX-A. The effective strength of the establishment may be taken into account. The funds required for Ad-hoc Bonus may distinctively be shown in Appendix-IX-A to enable us to project the same in RE 2022-23 to the Ministry.
6. Funds required under Head ‘Other Allowances’ (00/094/26) should be supported by an additional items-wise statement indicating the last 3 years actual expenditure and expenditure incurred up to 08/2022. Item wise requirement of funds for each item i.e. HRA, CEA, Honorarium, LTC etc. may be shown in a separate, Annexure-I.
WAGES
7. Only for CDA (PD) Meerut – The requirement under this Head may be
projected in Annexure-II.
OVERTIME ALLOWANCE
8. The requirement under this Head may be projected in Annexure-III,
keeping in view of the latest orders on the subject.
TRAVEL EXPENSES (DOMESTIC)
9. It should be ensured that the projections under this Head may be made in
Annexure IV-A & 11/-B giving the details of Expenditure and Estimates under each sub-unit of TE (i.e. TA on Transfer, TA Temporary duty officers, TA Temporary duty staff, Local Audit and Transfers affected by CODA, TA/DA en training). While
making the projection for RE 2022-23, the funds constraints under this Head brought out earlier vide BE allocation letter may be kept in view.
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