Page 1 of 1 - Central Bureau of Investigation

18.4.3 A monthly expenditure statement for each branch is to befurnished to the Head Office by 5th of every month so that theconsolidated figures can be sent to Government.18.4.4 The detailed estimates of expenditure is to be prepared by theestimating authorities i.e. by each DDO under the prescribed Majorand Minor Heads of Accounts for the Non-Plan expenditures.18.4.5 The detailed heads allotted to CBI are as under:-Major Head -2055, Police, 00.101-Criminal Investigation andVigilance, 01-Central Bureau of Investigation.i) 01.00.01- Salariesii) 01.00.02- Wagesiii) 01.00.03- Overtime Allowanceiv) 01.00.11- Domestic Travel Expensesv) 01.00.12- Foreign Travel Expensesvi) 01.00.13- Office Expensesvii) 01.00.28- Payment of Professional & Special Service.viii) 01.00.14- Rent Rate & Taxes.ix) 01.00.16- Publicationx) 01.00.31 -Grant-in-Aidxi) 01.00.41 -Secret Service Fundxii) 01.00.50- Other Charges (Charged)xiii) 01.00.51 - Motor Vehiclexiv) 04.00.20- Other Administrative Expenditure(Departmental Canteen)18.4.6 The framing of Revised Estimates for the current year shouldalways precede estimation for the ensuing year. The RevisedEstimates should be framed with great care to include only thoseitems of expenditure which are likely to materialise for paymentduring the current year, in the light of (i) actuals so far recordedduring the current year, compared with the actuals forcorresponding period of the last and previous years (ii) seasonalcharacter or otherwise of the nature of expenditure (iii) sanctions forexpenditure and orders of appropriation or re-appropriation alreadyissued or contemplated and (iv) any other relevant factor, decision ordevelopment.18.4.7 The budget estimate for the ensuing year should likewise beprepared on the basis of what is expected to be paid during theensuing year, including arrears of previous years, if any. While allinescapable and foreseeable expenditures should be provided for,care should be taken that the estimate is not influenced by undueoptimism. Due attention to considerations of economy should bepaid.Page 119 of 119