Preparation of Revised Budget Estimates 2025-2026 and Budget Estimates 2026-2027 - Administrative Expenses – reg. (English)

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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; F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 (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 F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 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. F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 House Building advance Miscellaneous Abolished in 7th pay commission. The following statement alongwith the other supporting schedules are invariably to be sent to Hqrs. Office with the Budget material in r/o Administrative Expenditure. i) Statements’ showing the additional staff to be sanctioned on account of further implementation/increased workload and separate pay and allowances in r/o each category. ii) Statement showing the sanctioned strength of each cadre under A- Superintendence and B-Field work as on 1/4/2023, 1/4/2024 and likely to be as on 1/4/2025. iii) Statement regarding actual payments of Pension and Gratuity under the Head “Pension Reserve Fund”. iv) Statement showing receipts under various Heads mentioned in para 10 above. Attention is also invited to para 419 of Manual of Audit and Accounts Vol. I and it is once again emphasized that R.Ds./J/D/DD(I/c) etc. may please ensure that the two copies of the estimates under Administrative Expenses and Advances etc. are furnished by them to their J.D.(F) / D.D.(F) by the 25th August, 2025 positively and the date of 5 th September 2025 for submission to Hqrs. Office be strictly adhered to by Regional Jt. Director (Fin.)/Dy. Director (Fin.)/Asstt. Director (Fin.). The receipt of this memorandum may please be acknowledged. (OM PRAKASH THAKUR) ASST. DIRECTOR(E-VI) For Insurance Commissioner(P&A) Tele..No. 9968511317 & Extn. No. 231 To 1. Insurance Commissioner, NTA, Dwarka, Delhi. 2. All Regional Directors, Regional Office, ESI Corporation. 3. All Directors/ Jt. Directors (I/C)/DD(I/C), SRO, ESIC. 4. All Dean/Med. Supdts./Dir.(M), ESI Hospitals/ESI Model Hospitals (FOR ADVANCE BUDGET - ANNEXURE-B). 5. WCM, Hqrs. Office for uploading on the ESIC website F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 ANNEXURE-A HEAD OF ACCOUNT ACTUALS UPTO JULY, 2025 ESTIMATES FOR NEXT 8 MONTHS BUDGET ESTIM­ ATES 2025- 2026 REVISED ESTIM­ ATES 2025- 2026 BUDGET ESTIM­ ATES FOR 2026-2027 1. 2. 3. 4. 5. (RUPEES IN LAKHS)  A . ESTABLISHMENT EXPENSES (A SUP­ DTT) OFFICERS’ SALARIES AND WAGES: PAY ALLOWANCE & HONORARIA TOTAL Bonus Contractual Employees TOTAL OFFICERS MINISTERIAL ESTABLISHMENT- SALARIES AND WAGES PAY ALLOWANCE & HONORARIA TOTAL Bonus Contractual Employees TOTAL MINISTERIAL ESTABLISH­ MENT GROUP D-SALARIES AND WAGES PAY ALLOWANCE & HONORARIA TOTAL Bonus Contractual Employees TOTAL GROUP D TOTAL (A. SUPDTT.) (i): B. ESTABLISHMENT EXPENES (B- FIELD WORK) OFFICERS-SALARIES AND WAGES PAY ALLOWANCE & HONORARIA TOTAL Bonus Contractual Employees TOTAL OFFICERS F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 ANNEXURE-A HEAD OF ACCOUNT ACTUALS UPTO JULY, 2025 ESTIMATES FOR NEXT 8 MONTHS BUDGET ESTIM- ATES 2025- 2026 REVISED ESTIM- ATES 2025- 2026 BUDGET ESTIM- ATES FOR 2026-2027 1. 2. 3. 4. 5. (RUPEES IN LAKHS) MINISTERIAL ESTABLISHMENT SALARIES AND WAGES PAY ALLOWANCE & HONORARIA TOTAL Bonus Contractual Employees TOTAL MINISTERIAL ESTABLISH­ MENT GROUP D-SALARIES AND WAGES PAY ALLOWANCE & HONORARIA TOTAL Bonus Contractual Employees TOTAL GROUP D TOTAL B-FIELD WORK (ii):  C . COMMON EXPENSES FOR A-SUP­ DTT. & B-FIELD WORK - OFFICERS / STAFF  a) Staff Welfare Expenses  b) Leave Salary & Pension Contribution  c) Compassionate Grants  d) PF Deposit Linked Insurance Scheme  e) EXPENSES ON EMPLOYEE BENEFITS i) Pension ii) Gratuity iii) Leave Encashment iv) Pensioners' Medical Scheme v) ESIC SHARE OF NEW PENSION SCHEME  f) ESIC SHARE OF GSLIS F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 ANNEXURE-A HEAD OF ACCOUNT ACTUALS UPTO JULY, 2025 ESTIMATES FOR NEXT 8 MONTHS BUDGET ESTIM- ATES 2025- 2026 REVISED ESTIM- ATES 2025- 2026 BUDGET ESTIM- ATES FOR 2026-2027 1. 2. 3. 4. 5. (RUPEES IN LAKHS) TOTAL COMMON EXPENSES (iii):  (I)  TOTAL ESTABLISHMENT EXPENSES (i)+ (ii)+(iii)  D . C-OTHER ADMINISTRATIVE EX­ PENSES 1. Electricity and Power 2. Water Charges 3. Insurance 4. Rent, Rates and Taxes 5. Vehicles, Running and Maintenance (in­ cluding Hire Charges) 6. Postage, Telephone and Communication Charges 7. Printing and Stationary 8. Travelling and Conveyance Expenses a) Corporation / Standing Committee / Re­ gional Board / Local Committee b) Others (ESIC Employees) 9. Expenses on Seminar / Workshops 10 . Subscription Expenses - periodicals 11 . Audit Fees 12 . a) Legal Charges b) Expenses on payment of award under legal dispute 13 . Insurance Courts 14 . Contribution to ISSA & other International Organisations 15 . House Keeping Expenses 16 . Swachhata Action Plan (SAP) 17 . Charges for maintaining bank accounts & other bank charges 18 . Losses F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 ANNEXURE-A HEAD OF ACCOUNT ACTUALS UPTO JULY, 2025 ESTIMATES FOR NEXT 8 MONTHS BUDGET ESTIM- ATES 2025- 2026 REVISED ESTIM- ATES 2025- 2026 BUDGET ESTIM- ATES FOR 2026-2027 1. 2. 3. 4. 5. (RUPEES IN LAKHS) 19 . Repair and Maintenance – ERP Operating Expenses & Others 20 . Recruitment Expenses 21 . Revenue Recovery Cell 22 . Advertisement and Publicity 23 . Watch & Ward 24 . Training 25 . Miscellaneous 26 . Repair and Maintenance of Office Building & Staff Qtrs. 27 . Depreciation (Other Assets) 28 . Consultancy Service Charges (e-tendering) 29 . Investment Management Charges II. TOTAL C-OTHER ADMINISTRATIVE EXPENSES: TOTAL ADMINISTRATIVE EX­ PENSES (I)+(II) CAPITAL EXPENDITURE i) Vehicles ii) Office Equipments iii ) Furniture & Fixture iv) Computers v) Books vi) Medical Education Aid TOTAL CAPITAL EXPENDITURE: Separately for DCBO: 1. GR. B-OFFICERS-MINISTERIAL Pay Allowance & Honorarium F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 ANNEXURE-A HEAD OF ACCOUNT ACTUALS UPTO JULY, 2025 ESTIMATES FOR NEXT 8 MONTHS BUDGET ESTIM- ATES 2025- 2026 REVISED ESTIM- ATES 2025- 2026 BUDGET ESTIM- ATES FOR 2026-2027 1. 2. 3. 4. 5. (RUPEES IN LAKHS) Bonus 2. GR. C-MINISTERIAL Pay Allowance & Honorarium Bonus Contractual employees 3. GR. D-MINISTERIAL Pay Allowance & Honorarium Bonus Contractual employees TOTAL : F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 ANNEXURE-B HEAD OF ACCOUNT ACTUALS UPTO JULY, 2025 ESTIMATES FOR NEXT 8 MONTHS BUDGET ESTIM­ ATES 2025-2026 REVISED ESTIM­ ATES 2025-2026 BUDGET ESTIM­ ATES FOR 2026-2027 1. 2. 3. 4. (RUPEES IN LAKHS) ADVANCES : a ) PERMANENT ADVANCE: b ) ADVANCES TO THE EMPLOY­ EES OF THE CORPORATION : i. ADVANCE ON PAY ON TRANSFER ABOL­ ISHED ABOLISHED ABOL­ ISHED ABOL­ ISHED ABOL­ ISHED ii. ADVANCE ON T.A. ON TRANSFER iii. ADVANCE ON T.A. ON TOUR iv. ADVANCE FOR LTC v. ADVANCE FOR PURCHASE OF MOTOR CONVEYANCE ABOL­ ISHED ABOLISHED ABOL­ ISHED ABOL­ ISHED ABOL­ ISHED vi. COMPUTER ADVANCE vii. ADVANCE FOR PURCHASE OF OTHER CONVEYANCE ABOL­ ISHED ABOLISHED ABOL­ ISHED ABOL­ ISHED ABOL­ ISHED Viii. HOUSE BUILDING AD­ VANCE (H.B.A.) ix. MISCELLANEOUS AD­ VANCE (Festival, Flood & Fan ad­ vances) Though abolished in 7th CPC. However, in the last F.Y. 20-21 Rs.10,000/- interest free Festival Advance was al­ lowed as per GOI Order. However, no proposal for the current FY from the GOI side is received so far. TOTAL (b): TOTAL (a) + (b) : F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 F-16/13/AllIndiaBudget/2025-E-VI I/2888634/2025 HEAD-QUARTERS OFFICE EMPLOYEES' STATE INSURANCE CORPORATION PANCHDEEP BHA WAN :CIG MARG: NEW DELHI ISO 9001:2008 CERTIFIED email: jd-admin2@esic.nic.in No. F-16/13/14-EVI Dated: 17.9.2014 MEMORANDUM Subject: Preparation of Budget Estimates for 2015-16 and Revised Budget Estimates for 2014-15 - Reg Please refer to this office Memorandum of even No. dated 1417/14 and dated 2517/14 on the above subject. In this connection, it is stated that due to change in Accounting Policy and format of accounts, all ROs/SROslNT A DelhilHqrs are requested to forward proposals of Budget in the enclosed revised format, which may be strictly adhered to in future proposals also. It is stated that there is no change in the format for submission of budget under' Advances' Encl : As above. C 3 P~) To 1. All Regional Directors, Regional Office, ESI Corporation. 2. Commissioner, NTA, Dwarka, Delhi. 3. All Directorsl Jt. Directors (IIC), Sub Regional Office, ESI Corporation. 4. Fin. & Ales. VII I Fin. & Ales. I, Hqrs. office. \,./5. W.C.M for uploading on the website of ESIC Hqrs. Office. ~ ~ ~ -~ q)J l.1i Website Contents r...1anagement ~<til ~ / Di/'lfy No. ..~ S3 t~ 'i1<1? / Oate .....(.=tJ. 9..,..i;.·/.~"..'.'.'.'.'.' R.E. (14-15) B.E.(15-16) ESTABLISHMENT EXPENSES (A SUPTD) , In Crore ' In Crore J,...o...-f~.., ~ -- a) Salaries and Wages - - b) Allowances * - - c) Bonus - - d) Staff Welfare Expenses - - e) Expenses on Employees Benefits - - f) Leave salary & Pension contribution - - g) compassionate granfs " - - - - h) PF Deposit Linked Insurance Scheme - - i) Provision for :- - - i)Pension - - I---'-- -- ii) Gratuity - - iii) Leave Encashment - - - iv) Pensioners Medical Scheme - - j) ESIC share of New Pension Scheme - - ---_.- 'k) ESIC share of GSLIS - - TOTAL - - - -~ * This includes Leased accomodation to employees R.E. (14-15) B.E.(15-16) 1--- -- ESTABLISHMENT EXPENSES (B FIELD WORK) , In Crore ' In Crore ,.ta...P~ ~ - a) Salaries and Wages - - b) Allowances * - --- c) Bonus - - d) Staff Welfare Expenses - - e) Expenses on Employees Benefits - - -- f) Leave salary & Pension contribution - - g) compassionate grants - - h) PF Deposit Linked Insurance Scheme . - i) Provision for :- - - i)Pension - - ii) Gratuity - - iii) Leave Encashment - - . .'--- iv) Pensioners Medical Scheme - - j) ESIC share of New Pension Scheme - . k) ESIC share of GSLIS - - -- - .•------ TOTAL - - .. * This includes Leased accomodation to employees . - .---:-cc R.E. (14-15) B.E.(15-16) OTHER ADMINISTRATIVE EXPENSES ' In Grow ' In Gr-ore ~~..,!> v.~ a) Electricity and power - - - b) Water charges - - c) Insurance - - e) Rent, Rates and Taxes - - r-!Lyehicles Running and Maintenance(lncluding Hire Charges) - - 1---- g) Postage, Telephone and Communication Charges - - - ----::-.:- 1--- hj PflntingaridStationarv - - i) Travelling and Conveyance Expenses - - r----'-- . -- j) Expenses on Seminar/Workshops - - - k) Subscription Expenses - periodicals - - - I) Audit fees - - --I--- m) Legal Charges_ - - - -- n) Insurance Courts - --- 0) Contribution to ISSA & other international organisations - - --- p) House keeping expenses - - ._- ------- r) charges for maintaining bank accounts & other bank charges - - s) losses - - -- t) Repairs and Maintenance -Computers & Others - --- u) Recruitment expenses - - -- -------- v) Revenue recovery Cell - - --- -------------- -------- w) Advertisement and Publicity - - ----- -- x) Watch & Ward - - y) Training - - ----- f--------- z) Miscellaneous - - J_- -------- vi) Repair & Maint. of office Building & staff qtrs, - - -------------- TOTAL - - S.No Head Of Account RE 2014-15 BE 2015-16 t.M ~..t> '- ~~ L.K'- Other Assets:-· 1. Purchase of Vehicles 2. Office_ Equipments - . - - - - . 3. Furniture & Fixture 4. Computers 5. Books - Total HEAD-QUARTERS OFFICE EMPLOYEES' STATE INSURANCE CORPORATION PANCHDEEP BHA WAN: CIG MARG: NEW DELHI No. F-13/15/2/2004/A/c- I Dated: 29.9.2014 MEMORANDUM Subject: Preparation of Budget Estimates for 2015-16 and Revised Budget Estirnates for 2014-15 Sub: Clarification for submission of RE2014-15 and BE 2015-16 Sir, Kindly refer to the revised format of Budget circulated vide letter no. even dated 17.09.2014 followed by video conferencing held on 26th Sept' 2014. As per the discussion held during the video conferencing, the head wise clarification is as follows:- 1. EMPLOYEES COST followi ng heads :- The budget is to be demanded in the RE 2014-15 BE 2015-16 ESTABLISHMENT EXPENSES (A-Suptd.) ~ In Lakhs ~ In Lakhs (Separately for Group- A,B,C & D) a) Salaries and Wages b) Allowances c) Bonus d) Staff Welfare Expenses e) ESIC share of New Pension Scheme f) ESIC share of GSLIS g)Contractual Employees TOTAIL - - - a) Salary and wages will include pay in pay band, grade pay only. b) Allowances will include all allowances and will include leased accommodation to employees. But this will NOT include (i) TA on Tour Including Conveyance and (ii) TA on Transfer Including Conveyance Allowance. c) Staff welfare expenses will include: - Recr~ation club grant, Canteen expenses, liveries, sports meet expenses, purchase of towel for staff, purchase of briefcase, retirement memento. (This head was earlier Amenities to Staff in Administrative Expenses Head). Account head for this head will be -Amenities to staff only. d) ESIC share of New Pension Scheme - 10 % ESIC share of NPS Contribution. e) ESIC share of GSUS- 2 % ESIC share of annual contribution. f) Contractual Employees - expenditure on contractual employees is to be demanded under this head. g) Remuneration to Medical Referee shall be booked as per existing practice. h) 4 (Four) separate formats Group A, B, C &0 employees is to be submitted for both A-Suptd. And B-Field work. " , ESTABLISHMENT EXPENSES (B-Field RE 2014-15 BE 2015-16 work) ~ In Lakhs ~ In Lakhs (Separately for (;roup- A,B,C & D) a) Salaries and Wages •• b) Allowances c) Bonus "' ...,) d) Staff Welfare Expenses e) ESIC share of New Pension Scheme f) ESIC share of GSLIS g)Contractual Employees ,'. , '"', ,< :~' ~i.~l["f''''> TOTAL - ~;~! ,,,;,- . '" <] Expla nation:- . ' ·2. OTHER ADMINISTRATIVE EXPENSES SCHEDULE 22 RE2014-15 BE2015-16. OTHER ADMINISTRATIVE EXPENSES ~ In Lakhs • ~ I.n Lakhs ,..•. ;~ a) Electricity and power b) Water charges c) Insurance e) Rent, Rates and Taxes I- f) Vehicles Running and Maintenance(Inciuding Hire Charges) g) Postage, Telephone and Communication Charges h) Printing and Stationary i) Travelling and Conveyance Expenses a) Corporation /Sta ding Committee/Regional Board/Local Committee b) Others (ESIC Employees) j) Expenses on Seminar/Workshops k) Subscription Expenses - periodicals I) Audit fees m) Legal Charqes n) Insurance Courts 0) Contribution to ISSA 8t other international orqanisations p) Housekeepinq expenses r) charges for maintaining bank accounts & other bank charqes s) losses t) Repairs and Maintenance -Computers & Others u) Recruitment expenses v) Revenue recovery Cell - w) Advertisement and Publicity x) Watch & Ward y) Training z) Miscellaneous aa) Repair & Maint. of office Building & staff qtrs. I ab 2 Del2reciation " ""i! '" '" ;,::: I \~l,t "1~ ft., "'. & ',t~~, TOTAL. . ,,~, ':< .. ,':7;'. S " .. < - ---- " . Explanation: - a) Travelling anCl Conveyance Expenses- Under this head TA expenses to Members of Corporation /Standing Committee/Regional Board/Local Committee is to be booked. b) Others-will also include include (i) TA on Tour Including Conveyance and (ii) TA on Transfer I cluding Conveyance Allowance. c) Expenses on Seminar/Workshops- Budget under this head will include expenditure on Official meetings, Suvidha Samagam, Conferences etc. At present these expenditure are booked under the head "Miscellaneous." The accounting head for this purpose for the year 2014-15 is -"Miscellaneous", actual expenditure shall be booked under the account head-"Miscellaneous", but separate detail of these heads shall be maintained by accounting units and the same shall be submitted with March (Final)' 2015 accounts also. d) Printing of Hindi magazine / other publication- Budget for the same shall be proposed under the head "Printing and Stationary". The accounting head at present is Miscellaneous. actual expenditure shall be booked under the account head- "Miscellaneous", but separate detail of these heads shall be maintained by accounting units and the same shall be submitted with March (Final)' 2015 accounts also. e) Repair & Maint. of office Building & staff qtrs. - Budget under this head is to be proposed to PMD Branch as per their letter no. Pt.F.No. F-28/11/1I11Budget/08-09-PMD dated: 25/09114. f) Depreciation on office equipment, Furniture & Fixture, Computers, Books, and Vehicles is to be proposed here. g)) Repairs and Maintenance -Computers & Others- Repair & maintenance of office equipment, Furniture & Fixture, Computers, Books is to be proposed here. However purchase of these items including vehicle must NOT be proposed here. A separate proposal for the same is to submitted. - - - ----------- , ,3. CAPITAL EXPEINDITURE :- SI No Particular "1 RE 2014-15 BE 2015-"* 16 , In Lakhs ' In Lakhs 1 Vehicle ~. ..• 2 Office Equipment 3 Furniture & Fixture 4 Computers 5 Books 6 Medical Education Aid Explanation: under these heads only purchase is to be proposed. All the accountinq units are requested to follow, above guideline and submit, budget on or before the due date to E-VI for timely completion of the work. Yours Faithfully (Sunil Taneja) Director (Fin)