5. Budgetary Control

the project for that year. Care should be taken while proposing the cash flow, as the actual budgetary allocation in BDS would be on the basis of the initially proposed cash flow. Accuracy in planning of cash flow would ensure that the grants are expended as per the fixed timetable and this would enable a fiscal discipline in implementation of the project.
8.   It should be noted that the budget release path will be exactly the reverse from that of the path of budgetary estimates submission.
Revised Budget Estimates
9.   Though the B.E. have been prepared and planned meticulously, in practice due to various reasons there may be a necessity of revision of the budgetary estimates. This shall be through the mechanism of the prevalent Govt. procedures in the form of

  • 4 monthly revised budget estimates
  • 8 monthly revised budget estimates

10. Time table for submission of revised estimates to higher level is given below.

No. Level Sent to 4 monthly 8 monthly
1 Accounting Centre at District level PIU 30th Aug 5th Dec
2 PIU PCU/ Respective Mantralaya Dept. 15th Sept.
20th Dec
3 PCU Co-operation & Marketing Dept 1st Oct 5th Jan

Reappropriation & Redistribution of budget
11. The reappropriation of budget between one major head, subhead and minor head to another will be as per the State Govt. rules and procedures. The Principal Secretary Cooperation & Marketing will be empowered to do redistribution of budget among the three line Departments after the recommendation of Project Director of MACP.
 However, for reappropriation  in budgetary allocation between the activities for a particular accounting center, the accounting center will have the power to reappropriate upto the extent as shown in the given table.

Sr.no. Name of the unit Maximum limit to reappropriate in a financial year
1 Accounting Center Upto 5 lakhs
2 Respective PIUs Upto 25