Accounting Treatment and Utilization of ARM/SR Budget. (English)

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@ Eeployees Strte Itsutance Corporatlon (Ministry of labour and Emplolment, Go!t. of lndia) 6ffi6qfrq1fiIlq 3@rfi[/lleadquerte ra {qfrq rc-{, fr..nr{. S. fi{, r{ ftd-t toooz Panchdecp Bbairaa, C.l.G. Matg, I{et Delht-llooo2 No. F- 16/ 14/5/Accounting Treatment/ 2O25-FA-VII Dated: 1O.11.2025 To, IC (PMD), CE (PMD) All Regional Directors/ Directors/Jt Directors (I/C), SRO, All Deans/ Medical Superintendent, ESIC Hospitals, All Executive Engineers, ESIC Directors (Medical) Delhi/Noida SubJect: Accounting Treattneat arrd Uttllzatioa of ARM/SR Budget. Sir/Madam, A reference is invited to PMD, Headquarters letter dated 05.05.2025 (copy enclosed) regarding execution of ARM / SR works related to civil/Electrical Works in ESIC esiablisliments on Self Execution Mode. As per tJre instruction, the Regional Directors have been delegated with full powers for self-execution of ARM works and up to Rs.2.O0 crore for Special Repair works in respect of RO/SRO/ESIS/ESIC Htspitals, Dispensaries, D(M)D, D(N)D, with attached staJI quarters and other building (except ESIC Medical College with attached StaIf Quarters )' Since the Regional Directors are delegated witl. the powers to sanction the expenditure o.r Rnu and SR in respect of ESIC Hospitals under their jurisdiction it is imperative to provide budget allotment under RE 2025-26 and BE 2026-27 . As these expenditui. *e.e incurred by the ESIC hospitals budget provision under BE 2025-26 was previously made and necessary changes will be effected in RE 2025- 26. In view of tl.e revised delegation of powers the ESIC Hospitals (except ESIC Medical college with attached staff guarters ) and D(M)D units shall trangler_ the "*p.rr'ditr." already incurred under ARM/SR during the frnancial year 2025-26 to the concerned Regional office through a Suspense slip, clearly indicating_ tl.e nature, amount, and accounting head. The following accounting treatment shall be followed: I. Erperdlture Already Incurred:- a Entries at Ho tal D D P ent Side Effect Code Account Head S1. No. (-) 404020100000002 320 & Maintenance c ual R S (-) 202020100000003 S cial Re air & Maintenalce ch 32t (+) 107040100000001 1165 Original items Entries at Re onal Office on recel of Su nse sli II. Erpendlture to Be Incurred:- For FY 2025-26, unutilized ARM/SR budget for ESIC Hospitals has been placed under Regional Directors. Pal,,rnents shall be sanctioned based on bi1ls certified by JE AE endorsed EE. III. Malnteaaace of Party Ledgers:- All Regional OIIices shall maintain separate party ledger books for: Hospitals Dispensaries D(M)D buildings D(N)D buildings SROs to ensure proper transaction tracking. PMD HQrs is to oversee tJlat proper handing over of budget, expenditure and accounting has been completed by the Medical institutions to the ROs and a certification to that effect may be submitted to Finance HQ. by 3lst. January 2026. This issue with the approval of competent authority. Encl: As above t, o I ,lr'{ (Parikshit Receipt Side Code Payment Side lcoae Responding Items 206040100000002 ARM charges during the year olooooro rooooooo, lncurre SRM charges during the year olrororo , ooooooo. lncurre Sl. No.lHead Name lAnn 320 ual Repair & Maintenance charges 404020100000002 327 lspecial Repair & Maintenance charges Dlrector {Fin.l lcoae 12o2o2o rooooooo3