Para 18.3.13 — CAM
Original Rule Text
18.3.13 Training and Capacity Building
18.3.13.1 Frequent transfers and changes in manpower requirements in Budget Sections of Ministries/Departments calls for regular training and capacity building. Budgeting and finance being a technical subject, steps must be taken to keep the staff updated and well versed with the latest instructions, guidelines and procedures.
18.3.13.2 Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs(i/c) as the case may be, therefore, should organise regular training sessions on budgeting rules and processes to both Budget Sections and Administrative Divisions. Preparing Manuals, Standard Operating Procedures (SoPs), and Frequently Asked Questions (FAQs) would greatly enhance the capacity of manpower associated with Budget formulation and execution.
18.3.13.3 Possible areas of training could be on familiarisation with UBIS, Data Analytics Tools like Tableau etc., and preparation of DDG, SDG, re-appropriation etc.
18.3.14 Close Coordination with Administrative Divisions
18.3.14.1 The fact that budget related exercises throughout the year need close interaction between the Principal Accounts Office (Pr.AO)/Pay and Accounts Office on one side and the Budget Division on the other, cannot be overemphasised. An illustrative list of areas where close coordination with Administrative Divisions required is given below:
When Program Divisions communicate surrender of the funds to the Budget Division, there may be some expenditure in some attached/subordinate offices under their control which may be in the pipeline. There may also be instances where they may have authorised some budget to some other Ministries/organizations such as CPWD, BRO, DAVP, etc. While communicating surrender of budget, they might not have factored in fully these instances of expenditure in pipeline or funds authorised to other Ministries.
Under these circumstances if the Budget Division reduces their BE and allocates the same to some other Division, following aberrations may take place:
o The Division may overspend due to expenditure in the pipeline getting matured or in the event of CPWD/BRO/DAVP, etc. booking more expenditure out of budget authorised to them.
o The Division which has been given the additional funds will also book the expenditure out of additional funds provided to them.
The close coordination between the Budget Division and the Principal Accounts Office helps in avoiding this situation. The Budget Division should advise the Principal Accounts Office to ensure that no further booking of expenditure is allowed to the Division which has surrendered the funds. Budget Division should also get the details of the funds authorised to other Ministries by the Division from the Principal Accounts Office and request the Division to restrict the authorizations to the extent required. This will ensure containment of expenditure within the reallocated budget.
What This Means
Regular training and capacity building is essential for budget section staff because frequent transfers create knowledge gaps. The Head of Accounting Organization must organize training sessions on budgeting rules, processes, UBIS, data analytics tools, and preparation of DDGs and SDGs. Creating manuals, SOPs, and FAQs greatly helps. Close coordination between the Principal Accounts Office and Administrative Divisions is equally critical — particularly when divisions surrender funds, as expenditure in the pipeline or funds authorized to CPWD/BRO/DAVP may not be factored in, leading to overspending or misallocation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Frequent staff transfers require regular training on budgeting rules, UBIS, and data analytics
- 2Training areas include DDG/SDG preparation, Tableau, and budget processes for both Budget Sections and Administrative Divisions
- 3Manuals, SOPs, and FAQs enhance capacity of manpower involved in budget formulation and execution
- 4Close coordination between Principal Accounts Office and Budget Division prevents overspending from pipeline expenditure
- 5When divisions surrender funds, the Pr. AO must verify no expenditure is in pipeline or authorized to other agencies like CPWD/BRO
Practical Example
A Ministry's Budget Division accepts a surrender of Rs 50 crore from the Roads Division and reallocates it to the Education Division. However, the Roads Division had already authorized Rs 20 crore to CPWD for ongoing construction. The Pr. CCA, who was consulted, flags this issue — CPWD will book expenditure from the authorized Rs 20 crore, causing an overspend. The Pr. CCA advises the Budget Division to reduce the surrender to Rs 30 crore and asks the Roads Division to recall the remaining CPWD authorization. A potential excess over the grant is averted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is coordination between Pr. AO and Administrative Divisions important during fund surrenders?▼
What training should be provided to budget section staff?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.