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11 Remarks 10 Sub-head. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Minor head. . . . . . . . . . . . . . . . . . . . . . . . . . . . Units of appropriation/detailed heads 9 8 7 6 5 FORM K.B.M. 16 [See Paragraph 72 (5)] Progressive statement of expenditure for the month of. . . . . . . . . . . 19. . . . 4 3 Particulars 2 Appropriation . . Expenditure to end of preceding month . . Total disbursements of the month . . Total adjustments . . Progressive total of expenditure, including . . Liabilities outstanding Name of Department: Demand No.: Major head: 1 1 2 3 4 5 adjustments (2 + 3 + 4) 6 7 liabilities (5+6) Serial No.

13 Remarks 12 liabilities Total and expenditure 11 Outstanding liabilities to date 10 Total expenditure up-to-date 9 Expenditure during the month FORM K.B.M. 17 [See Paragraph 79 (1)] MONTHLY STATEMENT—PUBLIC WORKS DEPARTMENT Report of the Progress of expenditure against Appropriation upto the end of. . . . . . . . . . . . . . . 19. . . . . end of last month Expenditure during the year to 8 7 Modified appropriation 6 Changes during the month 5 month Appropriation to end of last 4 estimate Name of work and number of 3 appropriation Detailed heads or units of 2 Division: Major Head: Number 1 Minor head

‘Division’ and ‘Circle’ 12 Remarks 11 substituted Total liabilities and expenditure be Total Liabilities Division C B 10 should A ‘Circle’ and ‘State’ 9 Total expenditure up-to-date FORM K.B.M. 18 [See Paragraph 79 (27)] PUBLIC WORKS DEPARTMENT Statement of Progressive Circle Expenditure upto the end of. . . . . . . . . . . . . . . . . . . . . . . 19. . . . . Expenditure during the month Division C B Total 8 expressions A the Engineer, 7 last month during the year Circle expenditure to end of Chief 6 Modified appropriation 5 the Change in appropriation of 4 respectively. of the month Circle appropriation up to end case 3 the Detailed heads of account 2 Circle: Major Head: Number 1 Note:—In Minor Head

Remarks 10 Balance unexpended Rs. P. 9 Remarks 6 Total expenditure to the end of the month Rs. P. 8 Progressive total to the end of the month Rs. 5 Expenditure to the end of the previous month Rs. P. 7 FORM K.B.M. 19 [See Paragraph 89 (1)] FOREST DEPARTMENT Progressive of Expenditure in the. . . . . .for the month of. . . . . . 19. . . . . Expenditure during the month Rs. 4 FORM K.B.M. 20 [See Paragraph 80 (1)] FOREST DEPARTMENT—CIRCLE Statement of Expenditure on sanctioned under works in the. . . . . . . .District for the month of. . . . . . . . 19. . . . . Expenditure during the month Rs. P. 6 Expenditure to end of the preceding month Rs. 3 Amount sanctioned Rs. P. 5 Appropriation as modified from time to time. Rs. 2 Nature of work 4 Sanction Date 3 Accounts heads (major heads, minor heads and detailed heads) 1 Number 2 Head of Service 1

6 Remarks of the month 5 Progressive total to end Total FORM K.B.M. 21 [See Paragraph 80 (2) and 80 (3)] FOREST DEPARTMENT Register for consolidating------------------------------reports of expenditure for the month of. . . . . . .19. . . . . Expenditure during the month (as per reports) Officer D Officer C 4 subordinate officers Officer B circle Officer A 3 preceding month Expenditure to end of the 2 time modified from time to Appropriation as appropriation) 1 heads and units of heads. (minor heads, sub- Account heads major

FORM K.B.M. 22 [See Paragraph 86] Form of Application/Sanction for Reappropriation of Funds Department or Office: Item Head of account Existing Actual Modification Number (in full) modified expenditure proposed/san- appropriation up-to-date ctioned (+ for an increase) (- for a reduction) (1) (2) (3) (4) (5) Rs. Rs. Rs. Head to be increased . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . Head to be reduced . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . Note:—(1) In working out the “Existing modified appropriation” (column 3) besides the original appropriation and the supplementary appropriation (if any), only the amounts actually reappropriated (from/to the unit) and resumed should be taken into account. (2) The reasons for the modifications proposed should be detailed overleaf. (Overleaf) Item Number Reasons of modifications (1) (2)

INDEX (Note: Unless otherwise specified, the numbers in the right hand side denote paragraphs) A PARAS Accounts—structure of 7-9 Agency subject— term defined 11, 52(1) preparation of estimates 52 Annual Financial Statement See “Budget” Appropriation— term defined 11 distribution of 5(1), 62 unit of 63 incurring expenditure in excess of 5(3), 64(3), 88, 89 savings in 5(3), 64(3), 91, 92 control of Chapter VIII Appropriation Accounts— term defined 11 reasons for excess/saving may be 86(3) incorporated in to be scrutinised by Public Accounts 108 Committee Appropriation Act— legal authority for withdrawal from 4, 56(4) Consolidated Fund Publication in Government Gazette 5(1), 56(4) what it specifies 6 Appropriation Bill 4, 56 ‘Appropriation’ Control— system outlined 67 detailed instructions Appendix 11

PARAS Audit— accounts to be audited by Comptroller 6, 98(2), 99 and Auditor General introduction/abolition/change in nomenclature (9)5 of major head/minor head to be approved by Comptroller and Auditor General files required by Audit to be readily made 105 available Audit Report— examination by Public Accounts Committee 6, 98, 108 term defined 11 B Budget— term explained 1 term defined 2, 11 preparation of 3, Chapters III, IV, V passing of 4, Chapters VI execution of 5, Chapters VII, VIII review of 6, Chapters IX, X, XI, XII presentation of 4, 54(1) discussion of 4, 55 Budgetary cycle— outlined 3 to Budget documents— list of 51 (1) preparation of 51 circulation of 54 Budget Estimates— examination by Estimates Committee 6, 98(2), 109 term defined 11 Budget grant See “Appropriation”

PARAS Budget Wing See “Finance Department” Budget year— term defined 11 C Chief Controlling Officer— distribution of appropriation 5(1), 62 consolidation of accounts 5(2), 72(3) term defined 11 instructions for the guidance of 72 Classification of transactions— five-tier system 9 important general orders 10 object classification 9(7) Committee on Estimates See “Estimates Committee” Committee on Public Accounts See “Public Accounts Committee” Committee on Public Undertakings 6, 111 Comptroller and Auditor General See “Audit” Consolidated Fund of the State— legal authority for withdrawal from 4 main divisions 8(2) Contingency Fund— Part II of Accounts 8(3) purpose explained 96 Kerala Contingency Fund Act, 1957, Appendix 14 and the rules made thereunder Control of appropriation— objective same as that of control of 81 expenditure special responsibility of Finance Department 82 there different ways 82

PARAS Control of expenditure— system outlined 5(2), 5(3), 64 instructions for Disbursing Officers 70 instructions for Sub-Controlling Officers 71 instructions for Chief Controlling Officers 72 instructions for Administrative Department 73 when bills are drawn by both officials 76 and non-officials gazetted officers to furnish monthly statements 77 special procedure for Public Works, 78 to 80 Public Health Engineering and Forest Departments D Debt, Deposits and advances 8(4) Demand for excess grant— defined 11 Demand for Grant 4, 11, 51(3), 55(3) Departmental Estimates— place in the budgetary cycle 3 term defined 11 general directions for the preparation of 14, 15 estimating to be close 14 estimates to be on cash basis 15 lump sum demands not to be made, 14 except when unavoidable consolidated estimates to be submitted in 16(1) respect of Plan Schemes form for the preparation of 17 certificate of reconciliation to be 18 appended to provision not to be made as a matter of 21 course

PARAS provision for losses not to be made 22 ordinarily estimates of revenue 23 provision to be made only for sanctioned 24 schemes code rules to be followed 26 amount of estimate to be rounded 28 instructions pertaining to certain classes 29 of expenditure dated for the submission of 31(1) scrutiny by Administrative Department 47 scrutiny by Finance Department 48, 49(3), 50, 51(1) Detailed head 9(7), 11 Disbursing Officers— grouping of 5(2), 64(3) to submit accounts to superior controlling 5(2), 64(3), 70 authority surrender of savings by 5(3), 91 term defined 11 role in control of expenditure 70 Distribution of funds 11 Draft Paragraphs— purpose explained 100 verification of facts and furnishing reply 101(1) facts noticed after finalisation of 101(2) verification to ensure that facts agree 102 mentioning names in 103 watching the disposal of 104 files required by Audit for the preparation of 105 rectification of defects, etc. commented 106 upon in relating to State Undertakings 107

PARAS E Estimates Committee 6, 109, 110 Estimating Officer— term defined 11 to be acquainted with flow of revenue and 14 expenditure list of officers Appendix 6 Evaluation 53(4) Exceptional grant 58 Excess grant 11, 97, Appendix 15 Executive— actual spending of budget grant done by 6, 64(3) Executive Expenditure— control of 5(2), 5(3) Chapter VII charged 10, 11, 55(4), Appendix 4 committed 16(2), 16(3), 16(5) reconciliation of figures 18, 74 not provided for in budget, but not on 95 new service Explanatory Memorandum 30, 51(2) F Finance Department— budget wing 3(1), 5(1) resumption of savings 5(3), 92 role in control of expenditure 65 to 68 control in appropriation special responsibility of 82 Financial year— term defined 11 G Grant— term defined 11 distribution of 62

PARAS L Legislature— to be satisfied as regards spending of 6, 98(2) budget grant Letter of Credit— system outlined 68 detailed instructions Appendix 12 M Major head Major work— term defined 11 instructions for preparation of budget 29, D estimates Malikhana allowances 52(4) Minor head 9(4), 9(5), 11 Minor work— term defined 11, 29 E N New Service— term defined 11 term explained 94(1) how financed 5(3), 94(2) Number Statements 29, A(5) P Part I Estimates 13 Part II Estimates— term explained 13, 32 Part II Schemes— term defined 32 schemes identified 33 to 38 pre-budget scrutiny of 39 provided for, but not introduced 40

PARAS Part II Schemes— to be accompanied by estimates of loss of 41 revenue or additional expenditure last date for submission of 43 to 44 scrutiny by Administrative Department 45 scrutiny by Finance Department 46 Performance budgeting 53 Performance of the budget— purely executive function 12 process explained 3, Chapters III, IV, V Public Account 8(4) Public Accounts Committee 6, 98, 108 R Reappropriation— term defined 11, 83 general restrictions 84 special powers of officers of the Public 85 Works and Public Health Engineering Departments form of application/sanction 86 last date for submission of proposals 93(1) Reconciliation— instruction regarding 18, 74 Remittances 8(4) Resumption— term defined 11, 90 process explained 92 Revenue— one of the divisions of Consolidated Fund 8(2) Review of the budget— purpose explained 98(2) work sub-divided 98(3)

PARAS Revised Estimate— term defined 11, 20(1) instructions for the preparation of 20(2) to 20(4) does not nullify budget passed earlier 20(5) S Savings— surrender of 5(3), 91 Sector 9(1), 11 Standing sanctions 11, 13 Statement of excess expenditure— defined 11 Sub-head 9(6), 11 Sub major head 9(4), 11 Subordinate Controlling Officer— distribution of appropriation 5(1), 62(1), 62(2) position specified 5(2) consolidation of accounts 5(2), 71 term defined 11 instructions for the guidance of 71 Sub-sector 9(2), 11 Supplementary appropriation— defined 11 Supplementary Demand for Grant 5(3), 11 Supplementary grant— term defined 11, 87 when required 88 submission of proposals 89 Supplementary statement of expenditure— defined 11

PARAS Surrender— term defined 11 instructions regarding 91 last date for submission of proposals 93(1) Suspense 8 (4) U Unit of appropriation— term defined 11 significance explained 63 V Voted expenditure— term defined 11 Vote of credit 58 Vote on Account 57, 72(1), Appendix W Warning Slip 66