In case of Revenue budget, the authorization of 50 percent of funds will not be there in respect of nine detailed heads viz., Leave Travel Concession; purchase of vehicles; Furniture and Furnishings; Interest; Purchase of power; Cost price of food grains; snow clearance; UT share under revenue component and Disaster Response Fund (DRF). In these cases, the funds will be released on a case to case basis.
The utilization of funds, however, will be subject to specified terms and conditions in case of both Capex and Revenue budget.
Significantly, the ban on engagement on casual workers, need based workers etc will continue to be in force. “All development or Capex release order issued by the Administrative Departments to the respective controlling officers shall invariably have the condition that the Departments shall refrain from making fresh engagements under projects or schemes. The capital outlay shall not be used for revenue expenditure,” it has been directed.
Any re-allocation proposal within the approved work plans will be furnished to the Finance Department based on proper justification by or before October 31, 2023. Under no circumstances re-allocation proposals will be considered in the Finance Department during the last quarter of 2023-24 except in extremely exceptional cases.
Funds provided under all the beneficiary schemes will be disbursed through DBT Mode with 100 percent Aadhaar seeding (both beneficiary and account) to be reviewed by each Administrative Secretary on monthly basis.
In case of Capex budget, the Director Finance(s), Director Planning(s), Financial Advisor or CAO(s) Joint Director(s) Planning and Controlling Officers of all the Departments will be personally responsible for uploading of approved work plans on BEAMS portal with the approval of competent authority by or before April 15, 2023.
All the District Development Commissioners will furnish the District Plans in consultation with the PRIs, BDCs and DDCs of the concerned district, by or before April 30, 2023.
All the Departments or District Development Commissioners (DDCs) will align their work plans based on schemes as per the instructions conveyed vide Circular No FD-BGTOGEN/26/2021-03-(59045) dated March 30,2023. All the recommendations of the two conferences of the Chief Secretaries will form part of the budget outlay for 2023-24.
DG Budget has specified that all the spill-over and ongoing works or activities which are expected to be completed during the year 2023-24 or at the most in succeeding year, will be the first charge on Capex Budget 2023-24 and the uploading process of ongoing or proposed works will preferably be completed by or before April 15, 2023. Only rarely a project should be undertaken involving more than two financial years. The focus should be on completion rather than spreading of resources thinly over a number of years.
The departments should ensure that the “Budget announcements” and “deliverables” for the year 2023-24 are included in the budget outlays and achievements on this account will be reviewed periodically at the highest administrative level or Finance department.
It has been cautioned that funding of part DPRS should be avoided by the Departments and both central and UT share of CSS should be fully captured on BEAMS. All works should be commenced strictly following Rule-136(1) of GFR and each work should be 100 percent physically verified while third party test inspections will be mandatory in respect of high value works. The departments will initiate the e-tendering process immediately in the month of April, 2023 and will ensure that each e-NIT must be issued by or before April 30, 2023.
The executing agency will have to ensure that the component of “Land compensation” must form the part of the technically vetted DPRs and funds for the said component would be released as part of the project or work.
The expenditure will be made strictly in accordance with GFR 2017 and Manual for Procurement of Works, 2022 and all the procurement of Goods and Services will be made through GeM portal in terms of relevant provisions of GFR 2017, Manual for Procurement of Goods 2022 and Manual for Procurement of Consultancy and other Services 2022.
It has been directed that the funds will not be utilized for the schemes or projects approved for funding through JKIDFC under languishing project scheme and these projects or schemes would deem to be excluded from UT Capex or District Capex Budget or any other scheme or sector.
In case of the Revenue budget also, the DG Budget has cautioned that no diversion will be made under any pretext unless expressly authorized by the Finance Department. “The Controlling Officers or DDOs shall strictly monitor revenue collection as per fixed targets on monthly basis which can be accessed in the Annual Financial Statement, 2023-24 available on Finance Department’s website and shall also be communicated through BEAMS,” he has directed. They have also been directed to conduct periodic reconciliation of remittances and drawals with the Treasury and the Office of the Accountant General (A&E), J&K to ensure correct reflection of income and expenditure in the Finance and other Accounts.
Treasury Officers have been asked not to entertain cases of parking of funds under ‘Civil Deposits’ unless sanctioned by the Finance Department.
“Strict action shall follow where any DDO or Treasury Officer violates these norms. No bills on account of rent shall be entertained in the Treasury without a Rent Assessment Order issued by the competent authority. The rent payable should not exceed the rent assessment,” it has been cautioned.
Power Development Department (PDD) has been strictly directed to furnish online electricity bills on monthly basis to each DDO. “The DDOs in-turn shall contra-credit the monthly billed amount to Major Head: 0801- Power through JKPAYSYS. Under no circumstances electricity bills shall be drawn in cash,” DG Budget has cautioned.