Main Budgetary Documents


Ajit Kumar AJIT KUMARWISDOM IAS, New Delhi.

The main budget document is the Annual Financial Statement mentioned in Article 202, and is also known as the Green Book. It consists of an introductory note bringing out the overall financial position along with the salient aspects of budget dealing with
 i) Actuals of the earlier year
 ii) Budget estimates of the current year
 iii) Revised estimates of the current year and
 iv) Budget estimates presented for the year that follows
udget estimates presented for the year that follows The main part of the Green Book is the statement showing major headwise figures for the columns (i) to (iv) mentioned above. The Green Book also includes the schedule of appropriations proposed for the year, which is placed before the Legislature for approval in the Budget session. It also includes a note on the procedure of presenting Gross Demands to the vote of the Legislative Assembly. All other documents presented which are subordinate to the Green Book are listed below :

1) Civil Budget Estimate (White Book) Part I - This is a major headwise detailed statement of receipts in the Consolidated Fund and the Public Account.

2) Civil Budget Estimate (White Book) Part II - This is a major head-wise detailed statement of expenditure of all the departments. A separate volume is produced for each of the departments.
3) A major head-cum-departmentwise summary of the White Book (Part II) along with the disbursements under the Public Account.

4) Appendices (Civil Budget Estimate Part III) - In the case of large departments engaged in developmental activities, appendices are issued which list the individual schemes and works, their cost, expenditure incurred till the year end and the budgeted expenditure. There is also an Appendix showing schemewise details in respect of schemes and works transferred to the Zilla Parishads.

5) Budget Memorandum or the Blue Book (Volumes I and II) - Volume I has two parts viz. Part I and Part II. Part I deals with receipts and Part II with the expenditure shown Departmentwise and Demandwise. The explanation of variations pertaining to the four columns mentioned above are furnished mostly by minor heads in these two parts.

Volume II consists of Parts III and Part IV. Part III lists all Plan new items while Part IV lists the Non-plan new items. These new items are listed Departmentwise and major headwise. Expenditure on the new items already stands included in the White Book (Part II) but being 'New' in character, is required to be brought to the notice of the Legislature specifically through the Budget Memorandum.

The documents mentioned above are statutory documents. The other documents presented along with these documents or separately, later or earlier during the session may be - Annual Plan Planning Department; Economic Survey of Planning, etc.


Thursday, 04th Feb 2016, 11:50:45 AM

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