CONTENTS - Central Public Works Department

SECTION 47
47.2.6 Appropriation Bill
As soon as the Lok Sabha passes the grants, a bill is introduced to appropriate money out of the
Consolidated Fund of India to meet the following:
(a) The grants so made by the Lok Sabha; and
(b) The expenditure charged on the Consolidated Fund of India, but not exceeding in any case the
amount shown in the statement previously laid before the Parliament.
47.2.7 Vote on account
Normally, the process of detailed consideration of the Demands for Grants is completed only by the
first week of May. To enable the Government to carry on its normal activities from 1st April till such time
as the Appropriation Bill is enacted, a “Vote on account” is obtained from the Parliament through an
Appropriation (Vote on account) Bill.
47.2.8 Finance Bill
The proposals of the Government for levy of new taxes, modification of the existing tax structure or
continuance of existing tax structure beyond the period approved by the Parliament are submitted to
Parliament through the Finance Bill.
47.2.9 Final Budget
Final budget is required to be submitted to the Government by 15th February each year. It is to be
based on the expenditure actually incurred for the months till 31st December and assessment of anticipated
expenditure during the remaining three months till 31st March, taking into account tempo of the progress
of the works in progress and the posts in existence and filled. Any modifications in the requirements
thereafter will be considered as “Surrenders of Anticipated Savings” or “Applications for Supplementary
Grants” by re-appropriations.
47.2.10 Heads of Account
The budget is prepared under various Heads of Account depending upon the nature of expenditure.
Different Heads of Account are controlled by different Ministries/Departments.
47.3 Budget Heads of CPWD
47.3.1 Main Heads:
1. Capital Expenditure budget
4059
4216
4250
5052
Capital Outlay on Public
Works - Office buildings
construction
Capital Outlay on Housing
Capital Outlay on Labour &
Employment
Capital Outlay on Shipping
261
For expenditure on all non-residential buildings in
respect of (a) functions/organizations falling under
“General Services”, except India Security Press,
Currency Notes Press, Bank Note Press, Security
Paper Mill and Mints, and (b) all general purpose
office and administrative buildings, irrespective of the
functions they relate to. The capital expenditure on
functional buildings relating to “General Services”, i.e.
police station, court buildings, would be classified
under Sub-Major Head “Other Buildings” under this
Major Head.
All major (original) works/projects relating to Government
residential buildings, i.e. General Pool accommodation,
police housing, etc.
All major (original works) related to labour & employment
All major (original works) related to shipping