Preparation of Revised Budget Estimates 2026-2027 and Budget Estimates 2027-2028 - Administrative Expenses – reg

MOST URGENT/ ADMN. BUDGET 2027-2028 File No. F-16/13/All India Budget/2026-E-VI Dated:

M E M O R A N D U M

Subject: Preparation of Revised Budget Estimates 2026-2027 and Budget Estimates 2027-2028 - Administrative Expenses reg.

The work relating to the preparation of the Budget Estimate 2027-2028 and Revised Budget Estimates for 2026-2027 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 2027-2028 and Revised Budget Estimates 2026- 2027 are to be forwarded in the format (enclosed ANNEXURE- 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 2026-2027 and Budget Estimates 2027-2028.

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 :

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).

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; (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 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.

d from object Head

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- Major Head-

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-

-OTHER ADMINISTRATIVE

instructions contained in chapter XXI of the Manual of Audit and Accounts Vol. I may please be followed carefully.

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

2026-27

2027-28

2026-27 2027-28

OFFICER Pay Allowance

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.)

As has been decided that the salary expenses of Ministerial & Officers posted from 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-

separately as given in Annexure-

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- ome heads. For clarity, 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.

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.

Financial Year concerned, the Regional Director etc. should please ascertain the Actual upto the end of July 2026 (4 months) from the Accounts Branch and fresh estimates should be prepared for the period from 1st August 2026 to 31st March 2027.

Estimates of receipts for the year 2026-2027 and 2027-2028 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.

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) 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, 2026 positively and the date of 5th September 2026 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 Director (P&A) Tele..No. 9968511317 & Extn. No. 231 To 1. 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