CONTENTS - Central Public Works Department

268 SECTION 47
(2) Estimates of rent recoveries adjustable under Major head “0216” in respect of Government
accommodation, will be furnished by the Controller of Accounts, Ministry of Works and Housing,
except where a Department has separate pool of accommodation (e.g. Delhi and other Union
Territories, Administrations, Indian Meteorological Department and the Central Board of Direct
Taxes and Central Board of Excise and Customs etc.) of which rent receipts, although adjustable
under the Major head 0216, are not passed on to the Director of Estates, Ministry of Urban
Development. Apart from the Controller of Accounts, Ministry of Urban development, only the
Accounts Officers of Departments maintaining such separate pool of accommodation should furnish
estimates of “License fee” receipts direct to the Budget Division along with the estimates of other
Revenue receipts in Form at Appendix 40.
47.4.13 External assistance in the shape of materials, equipments and other commodities received
from foreign Governments without involving any cash in flow or outflow - Accountal and Budget
provisions
(1) The value of materials, equipments and other commodities received from foreign countries as aid
without involving any cash inflow or outflow, should be taken as a receipt under major head “0606-
Aid Materials and Equipment”. When the materials and equipments are allocated for use by
Government Departments, the debit under the Major head 3606 should be relieved by a deduct
entry by per contra debit to the functional Major head. This deduct entry under the Major head
3606 would be outside the scope of the grant, and shown below the line, giving full particulars in
the Detailed Demands for Grants. Accordingly, budget provision should also be made in the
appropriate functional head to accommodate the debit transferred from Major head 3606.These
estimates (RE and BE) are required to be submitted in the form at Appendix 41.
(2) Estimates of interest receipts and loan repayments in respect of categories with which the CPWD
is concerned are also required to be submitted to the Chief Controller of Accounts, Ministry of
Urban Development in Form at Appendix 42, along with other revenue estimates, by 30th November.
47.4.14 Revised Budget
(1) Revised Estimates give the requirements for the current financial year vis-a-vis the demands
made for the items of work in the previous Schedule of Demands/Budget Estimates submitted in
the previous year. The reasons for variations between the two are to be recorded, wherever
required. This statement (Appendix 43) should include the items carried forward from the previous
year to indicate separately items for re-grant of lapsed items, new items, if any, approved or likely
to be approved for execution during the current financial year. In all cases, administrative approvals
accorded or likely to be accorded during the current financial year should be indicated against
each item.
(2) While making provision in the Revised Budget for the current financial year, proper assessment of
progress of the works for which the funds are required has to be made.
(3) The creation of office units and sanction to staff posts will mainly depend upon these figures. The
yardsticks generally adopted for set up of executive office units, i.e. Executive Engineers etc., are
mainly based on the approved workload norms.
(4) Demands for Grants are presented in thousands of rupees; amount of Rs. 500/- and less deleted
and amounts of Rs. 501 to 999 rounded to next 1,000 rupees.
(5) No money shall be withdrawn from the Consolidated Fund of India except under appropriations
made by law. The Appropriation Bill, when passed by the Parliament, serves as an authority for
spending the public funds for the objects/destination of the voted/charged grants/appropriations.