GOVERNMENTOFANDHRAPRADESH

ABSTRACT
Budget-2024-25 (Vote on Account)- Release of Budget along with instructions for incurring
expenditure during the first four months of the F. Y. 2024 - 25 i.e., pt April,2024 to 31 st
July,2024- Orders - Issued.

FINANCE (BUDGET I) DEPARTMENT

G.O.Ms.No.39 Dated: 03-04-2024

Read the following: -
Ref: 1. G.O. Ms.No.IOI, Finance (Budget-I) Department, dated 12-08-2015.
2. G.O. Ms.No. 33, Finance (Budget. I) Department, dated 16-03-2024.
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ORDER:

In the G.O. 1st read above, Government has instituted the Comprehensive Budget
Release Order (CBRO) process for streamlining the budget distribution process by the
departments to the implementing agencies and facilitate timely availability of funds as per
their work plans and priorities. As per this, issuance of the CBRO, based on the distribution
of budget by the Chief Controlling Officers (CCOs) to the Sub-Controlling Officers (SCOs)
and Drawing and Disbursement Officers (DDOs), is a pre-requisite to incur expenditure.

2. In the G.O. 2nd read above, a copy of the Andhra Pradesh Appropriation (Vote-on
Account) Act, 2024 is communicated to all the Departments of Secretariat and Heads of
Departments. The amounts indicated against each demand is approximately equivalent to
the requirement for the first four months for the Financial Year 2024-25.

3. In view of the Appropriation (Vote-on-Act) Act, 2024 approved by H.E Governor of

Andhra Pradesh, Government after careful consideration, hereby order to dispense with the
issuance of CBROs & order to release the Vote on Account Budget 2024-25 to the concerned
Departments/CCOs for enabling them to incur expenditure against the same, duly taking
into account the following:

a. The total expenditure to be incurred for the first four months of Vote on
Account period in the FY 2024-25, i.e. from 1st April 2024 to 31st July 2024,
under each Demand, should not exceed the amounts as authorized by State
Legislature and specified in AP Appropriation (Vote on Account) Act, 2024.

b. HODs/CCOs should use the 'Budget Distribution - Vote on Account' tile in

the CFMS and carryout further distributions, as needed.
c. The budget provided under the Vote on Account Budget shall be first
automatically tapped for the un-paid approved bills from FY 2023-24 that are
re-validated and migrated as FY 2024-25 bills. The balance amount, as available,
shall be distributed by the respective HODs/CCOs to the SCOs/DDOs based
on their requirements.

d. In respect of all Major & Minor works HOAs with Detailed Head HOAs of 270
& 530, the budget controls shall be observed at the level of HoD only without
any further distribution to the DDOs. The bills under the works expenditure
HOAs will be allowed as "DIRECT DEBIT" heads without any need for issue
of BROs up to the Budget provision. No bill shall be permitted to be uploaded
when sufficient Budget is not available under the relevant Heads.

e. In respect of the Centrally Assisted State Development Schemes under Group

Sub-Head (GSH) 12 and corresponding Matching State Share provided under
GSH 06, Budget will be released except salary Heads, through a specific Budget
Release Order (BRO), only on receipt of the funds from Government of India
and the concerned funding agency. The Implementing Agencies shall remit
salary reimbursement claim made by the Treasury Officials into the consolidated
fund of the State on or before 15th of every month to continue the payment
through Treasury. After receipt of the salary component from the SNA to the
Consolidated Fund, the DTA/PAO shall send a reconciliation statement by 21st
every month to the Secretary to Government (Budget &IF).

f. In case of Externally Aided Projects under GSH 03 and RIDF Schemes under
GSH 07, that operate on reimbursement basis, where the State has to incur the
expenditure first, the Budget is considered released and therefore, there is no
need for a BRO to incur the expenditure. This is applicable only for DH/SDH
270 and 530.

g. The following HOAs are ordered to be operated as BRO items.

a. All Centrally Sponsored Schemes
b. All EAP Schemes except DH/SDH 270& 530
c. Finance Commission Grants
d. DH/SDH -210/213 & 217
e. DH/SDH - 510/512 - Purchase of motor vehicles
f. DH/SDH - 520/521 - Purchase of Machinery & equipment
g. All DH/SDH under 800 - User charges
h. SH.OS - Dispensaries (Reimbursable from ESIC)

h. The HOAs with the following combinations are ordered to be operated

in relaxation of budget control:
1. All DH/SDH under DH 0 10 - Salaries (include GSH
06/12)
u. DH/SDH under DH 040 - Pensions
111. All DH/SDH under DH 020/021 to 023 - Wages (with
financial concurrence) (include GSH 06/ 12)

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 iv. All DH/SDH under DH 060 - GIA Salaries
v. All DH/SDH - under DH 070 - Work Charged
Employees
vi. All DH/SDH under Arrear Pensions (090)
vii. All DH/SDH under Arrear Salaries (100)
viii. Fixed Travelling Allowance (110/114)
ix DH/SDH 280/281.Pleader fees
x: Payments to Home Guards - 280/282 (With Financial
concurrence only)
xi. Payments to Anganwadi Workers - 280/283
xii. Honorarium to V.R.A's - 280/286 (Sanctioned posts only)
xiii. Payments to Asha Workers -290/29l(With financial
concurrence)
xiv. DH/SDH under DH 290/293 (Payments to Village
Volunteers)
xv. DH/SDH under DH 290/294 (Payments to Ward
Volunteers)
xvt. Payments to Tribal Community Health workers -
290/295(With Financial concurrenceonly)
xvii. DH/SDH - 300/301 - Individual Contract Employees
(against sanctioned post and with Finance concurrence)
xvm. DH/SDH - 300/302- Other Contractual Services
(Sanctioned against vacant post and with Finance
Concurrence)
xix. DH/SDH - 310/317 - Ex-gratia - sanctioned on specific
orders from case to case
xx. DH/SDH-310/318-Obse quies Charges
xxi. All DH/SDH 900
xxii. 2015-00-104-00-SH(04)
xxiii. All HOAs under MH 2245 - Relief on Account of
NaturalCalamities, except that ofSMH80
xxiv. All HoAs under 2049 - Interest Payments
xxv. All HOAs under MH 2071 - Pensions & Other Retirement Benefits
xxv1. 2235-60-104-00-04-500-501 Expenditure relating to Booster
Scheme
xx.vu. 7610-00-800-00-04-001-000 Expenditure relating to
Employees Festival Advance
xxvm. DH/SDH combination 560/561- Repayment of
Borrowings.
xxix. DH/SDH-340/343 Stipends.

4. For sanction of new works, the cumulative value of works including spill over
commitments shall not exceed three times of Budget estimate for the corresponding Head of
Account for that year as per the FRBM Act. For this purpose, the spill over commitments
includes cost of the balance works, pending bills and work done but not paid shall be taken
into consideration.

5. Re-appropriation will not be entertained for the first four months of F.Y.2024-25 at
HODs level. If any amount is required to be re-appropriated, within the Grant available, then
it shall be done at the Finance Department level only.

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6. All Heads of the Departments / Secretariat Departments, Director of Treasuries and
Accounts, Pay and Accounts Officer, Directorate of Works and Accounts are requested to
follow these instructions scrupulously.

7. In case of any clarifications, they are requested to reach out to the concerned FMUs,
Budget I wing and IT wings of the Finance Department.

8. The CEO, APCFSS is requested to make necessary changes to CFMS and enable the
system for budget distribution and incurring of expenditure accordingly in addition to
ensuring that the guidelines herein under this order are appropriately configured, maintained,
monitored and reported from time to time basis.

9. A copy of this order can be accessed at https://apegazette.cgg.gov.in

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

SHAMSHER SINGH RAWAT

SPECIAL CHIEF SECRETARY TO GOVERNMENT
To
All the Secretariat Departments
All the Heads of Departments
The Prl. Accountant General (A&E), AP, Vijayawada
The Prl. Accountant General (Audit), AP, Vijayawada
The Registrar General, High Court of Andhra Pradesh, Amaravati.
The Director, Treasuries & Accounts, AP, Mangalagiri
The Pay & Accounts Officer, AP, Mangalagiri
The Director, Works Accounts, AP, Mangalagiri
The CEO, APCFSS

Copyto
All officers & staff in Finance Department
The PS to Chief Secretary
The PS to PFS/Secretary (B&IF)/Secretary (RM&FP) (FAC)

//FORWARDED:: BY ORDER/ I • j