Para 18.3.3 — CAM
Original Rule Text
18.3.3 Preparation of Expenditure Profile Statements
18.3.3.1 Expenditure Profile is one of the important Budget Documents laid in the Parliament. It contains various of Statements showing allocations made to different sections and sectors. Some of the important Statements of Expenditure profile are:
i. Gender Budget Statement ii. Allocations for Welfare of Children iii. Statement showing "Estimated Strength of Establishment and Provisions therefor". iv. Statement showing Allocation for Welfare of Scheduled Castes v. Statement showing Allocation for Welfare of Scheduled Tribes
18.3.3.2. Ministries/departments are required to fill relevant data for these statements in Expenditure Profile module of UBIS, immediately after filling up SBE. Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, should ensure that all these statements are filled up as per instructions provided in Budget Circular.
18.3.4 Preparation of Output-Outcome Monitoring Framework (OOMF)
18.3.4.1 Since 2017-18, in addition to the financial outlays of schemes of the Ministries/Departments being indicated in the Budget document, the expected outputs and outcomes of the schemes are also being presented in a consolidated Outcome Budget document, along with the Budget. These Outlays, Outputs and Outcomes are being presented to the Parliament, reflected in measurable terms and bringing-in greater accountability for the agencies involved in the execution of government schemes and projects.
18.3.4.2 Output-Outcome Monitoring Framework (OOMF) shall be prepared as per the format described in Budget Circular both in English and Hindi. Ministries/Departments shall submit OOMF to NITI Aayog which will consolidate and forward the same to Department of Expenditure (PFC-II Division). DoE will review the targets of outputs and outcomes with reference to budgeted outlay in consultation with DMEO, NITI Aayog and forward the final document to Budget Division.
18.3.4.3 Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, should be closely involved in preparation of OOMF and base the projections on the analysis of past projections and performance and the actual budget outlay.
What This Means
The Expenditure Profile is a key Budget Document laid in Parliament that contains statements on allocations across different sectors and social groups. Important statements include Gender Budget, Child Welfare, SC/ST Welfare, and Establishment Strength. Ministries must fill relevant data in the UBIS Expenditure Profile module immediately after completing the SBE. Additionally, since 2017-18, an Output-Outcome Monitoring Framework (OOMF) must be prepared showing measurable outputs and outcomes against scheme outlays, reviewed by NITI Aayog (DMEO) and Department of Expenditure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Expenditure Profile contains: Gender Budget, Child Welfare, Establishment Strength, SC/ST Welfare statements
- 2Data must be entered in UBIS Expenditure Profile module immediately after SBE completion
- 3OOMF (since 2017-18) links scheme outlays to measurable outputs and outcomes for greater accountability
- 4OOMF is prepared in both English and Hindi, submitted to NITI Aayog for consolidation
- 5Head of Accounting Organization should base OOMF projections on analysis of past performance and actual budget outlay
Practical Example
The Ministry of Women and Child Development fills its Gender Budget Statement in UBIS, showing Rs 3,000 crore allocated to women-specific schemes. For OOMF, the Pr. CCA analyzes last 3 years' data: the Beti Bachao scheme spent Rs 200 crore last year with 85% immunization coverage (output) but only 2% reduction in child mortality (outcome). Based on this analysis, the Pr. CCA recommends realistic OOMF targets: 90% immunization (output) and 3% mortality reduction (outcome) for the Rs 250 crore allocation this year.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the Output-Outcome Monitoring Framework (OOMF)?▼
Who reviews and finalizes the OOMF?▼
Why is the Gender Budget Statement important?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.