MOST URGENT/
ADMN. BUDGET 2026-2027
File No. F-16/13/AllIndiaBudget/2025-E-VI
Dated:
M E M O R A N D U M
Subject:
Preparation of Revised Budget Estimates 2025-2026 and Budget Estimates
2026-2027 - Administrative Expenses – reg.
The work relating to the preparation of the Budget Estimate 2026-2027 and Revised
Budget Estimates for 2025-2026 of the Corporation is to be taken up, now. In this connection,
I.C.(NTA)/A.C. & R.Ds./R.Ds./J.Ds(I/C)/D.Ds(I/C)/Director(M)Delhi/Noida etc. may please
refer to the procedure laid down vide this office memorandum No.F-16/13/83.E.II dated
05/03/84 and F-16/13/87.E.II dated 23/07/87, and are requested to please start the work
immediately if not already done. The proposal of Budget Estimates 2026-2027 and Revised
Budget Estimates 2025-2026 are to be forwarded in the format (enclosed ANNEXURE-‘A’ &
‘B’) was also forwarded by Hqrs. office vide circular No. F-16/13/14-EVI dated 17.9.2014 and
No. F-13/15/2/2004/A/c-I dated 29.9.2014. (Both the circulars are attached). The
recommendations of 7th Central Pay Commission as adopted by Hqrs. office from time to
time are to be taken into consideration while preparing Revised Budget Estimates 2025-
2026 and Budget Estimates 2026-2027.
Soft copy of the budget in Excel format is required to be sent by mail (estt6-
hq@esic.nic.in ). The hard copy of the budget proposal will be considered only when the soft
copy of the budget in the above format is sent by mail.
The points are given below for guidance for preparation of Budget Estimates before
submitting the same to Hqrs. office :
1.
Instead of preparing the nominal roll for each employee the estimates of pay may be
calculated for each category of posts in the proforma given in Annexure-I (as enclosed
with this office memorandum No.F-16/13/84-E.II dated 05/03/84). The information
required for this purpose will be: -
(i)
Number of employees in position as on 31st July of the year for which revised
budget estimates are being considered.
(ii)
Average monthly rate of increment (this is given in Annexure-III enclosed with
the office memorandum No.F-16/13/87.E.II (B) dated 23/07/87).
(iii)
Total pay for July (this is readily available in the region).
2.
With regard to new posts/the posts likely to be filled in, during the remaining part of the
year, the proforma in Annexure II (enclosed with this office memorandum No.F-
16/13/83.E.II (B) dated 05/03/84) shall be adopted. This proforma contains: -
(i)
Number of posts likely to be filled up;
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(ii)
Average pay per month category-wise; and
(iii)
Number of months for which the new post(s) are likely to remain filled up.
(iv)
The provision of pay and allowances of additional staff on account of
implementation of scheme for which the provisional approval of principal officers
is not possible on account of shortage of time should be made on the basis of the
extension of the scheme approved by P&D Cell at Hqrs. Office and in such cases
where provision of a post(s) is made without prior approval of Hqrs. office full
justification should be given in the forwarding letter.
3.
With regard to Other Administrative expenses, a schedule in support of the provision
under each sub-head specifying the basis of calculation may invariably be attached with
estimates. For example, if provision is suggested under the head “Steel Almirah”, the
schedule should show the number of Almirahs required according to yardstick, the
number in stock, the balance number required, the purchase price, incidental charges
and total amount provided. The supporting schedule should be exhaustive so as to
capable of independent check and verification. The forms incorporated in the Manual
of Audit and Accounts Vol.II complete the requirements relating to above.
4.
It is once again reminded that no provision for ‘Printing of Health Passbook” shall
be included under the object “Printing & Stationery”, but shall be operated from
object Head – “Medical Health Insurance/DCBO” in Major Head – “Medical
Benefits”.
5.
It is also seen that certain regions are paying rent of the dispensaries running
under rented premises in their region out of the object Head-‘Rent, Rates & Taxes’
under Major Head-‘C-OTHER ADMINISTRATIVE EXPENSES’ Since, payment
of rent of dispensary /hospital/DCBO is Medical Benefit Expenditure and to be
booked as Medical Benefit Expenditure as per instruction issued vide F.No.V-
13/14/38/08-Med.I/ESIC dated July6, 2006 in object Head-“Rent, Hired and Taxes
for Hospital & Disp.” in Major Head-“Medical Benefits”. So, no funds/budget can
be included under ‘Rent, Rates & Taxes’ under Major Head- ‘C-OTHER
ADMINISTRATIVE EXPENSES’ for rent for dispensaries.
6.
While preparing the estimates INCLUDING THOSE UNDER “ADVANCE”
instructions contained in chapter XXI of the Manual of Audit and Accounts Vol.I
may please be followed carefully.
7.
A statement showing the details of additional staff for which provision is made in the
estimates on account of further implementation/increases in work load should also be
sent as an Annexure to the Explanatory notes indicating inter-alia the provision made
therefore, as under:-
(i)
DETAILS OF ADDITIONAL
DATE FROM WHICH
POSTS (OFFICE-WISE)
PROVISION IS MADE
A.
SUPERINTENDENCE
B. FIELD WORK
2025-26
2026-27
2025-26 2026-27
OFFICER
Pay
Allowance
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CLASS III STAFF
Pay
Allowance
CLASS IV STAFF
Pay
Allowance
TOTAL PAY AND ALLOWANCE
The provision of pay and allowances in respect of additional staff is not to
be included with the budget provision of existing staff but it should be shown
separately.
(Details to be given under sub-head of allowances also. The Director (Fin.)/Jt.
Director (Fin.)/Dy. Director (Fin.)/Asstt. Director (Fin.) should also please check
these thoroughly and offer their comments.)
8.
As has been decided that the salary expenses of Ministerial & Officers posted
from Administrative side at DCBO shall be booked under the object Head
“Medical Health Insurance/DCBO” in Major Head –“Medical Benefits”.
Therefore, the budget provision for the salary of Ministerial & Officers posted at
DCBO from Administrative side shall be excluded from the salary of officials
posted in other field offices of the region under the object Head-“B-Field Work”
and be shown separately as given in Annexure-‘A’.
9.
The head of accounts may be taken in correct serial order in accordance with the third
addition of List of Major and Minor Heads of accounts issued recently and all
heads/sub-heads must be provided in the estimates, even if the information is ‘NIL’
under some heads. For clarity, Head of Accounts are attached as ANNEXURE ‘A’
& ‘B’ that should be strictly adhered to
while sending the proposal to this office
.
The supporting schedules for Pay and Allowances need not be sent with the
estimates to Hqrs. Office.
10.
Heads and figures typed in single space create much confusion. As such it is
requested that the figures of estimates may be got typed in double space.
11.
So far as the Revised Budget Estimates under “Administrative Expenses” for the
current Financial Year concerned, the Regional Director etc. should please ascertain
the Actual upto the end of July 2025 (4 months) from the Accounts Branch and fresh
estimates should be prepared for the period from 1st August 2025 to 31st March 2026.
12.
Estimates of receipts for the year 2025-2026 and 2026-2027 under the following heads
should be sent to this office.
Advance of Pay on transfer
Abolished in 7th pay commission.
Advance of TA on transfer
Advance of TA on tour
Advance for purchase of motor conveyance
Abolished in 7th pay commission.
Computer Advance
Advance for purchase of other conveyance
Abolished in 7th pay commission.
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