Rules relating to Preparation of Budget by ZGS
Rules relating to preparation
of Budget by the Zilla Grandhalaya Samsthas
[An extract of Rules Supplement to Part VII of The Andhra Pradesh Gazette, Issue
No. 14, Dated 2nd September, 1971 Published at pages 1-14].
(G. O. Ms. No. 1119, Education (E), Dated 19th July, 1971)
In exercise of the powers conferred by sub-section (1) of section 25 of the Andhra
Pradesh Public Libraries Act, 1960 (Andhra Pradesh Act VIII of 1960) the Governor
of Andhra Pradesh hereby makes the following «rules for the preparation of budget
by the Zilla Grandhalaya Samsthas.
2. The rules shall come into force from the date of publication in the Andhra Pradesh
rules shall be called the Andhra Pradesh Zilla Grandhalaya Samsthas Budget Rules,
- In these
rules unless the context otherwise requires:
(i) "ACT means the
Andhra Pradesh Public Libraries Act, 1960 (Andhra Pradesh Act VIII of 1960);
(ii) "FORM" means a Form appended to these rules;
(iii) Words and expressions used but not defined in these rules shall
have the meanings respectively assigned to them in the Act.
- The Secretary,
Zilla Grandhalaya Samstha shall prepare every year a budget showing the probable
receipts and expenditure of the Zilla Grandhalaya
for the succeeding year.
- The Working
balance to be provided for in the budget shall be at least 5% of the estimated receipts
excluding State grants and debt heads of the
5. The budget of every Zilla
Grandhalaya Samstha shall be prepared in Form 'A’.
6. The budget in the language of the Zilla Grandhalaya Samstha shall be circuited
every year to the members of the Zilla Grandhalaya Samstha at least one week before
31st December so that the members may have adequate time of examining the same,
before the meeting of Zilla randhalaya Samstha held for its approval.
- The budget
and explanatory note thereon with the suggestions if any, of the members shall be
placed by the Secretary before the Meeting of the
Grandhalaya Samstha held for its approval not later than 25th January, every year.
approval by the Zilla Grandhalaya Samstha the Secretary shall submit the budget
to the Director for approval by 1st February every year.
9. (a) The Director
shall sanction the budget with modifications If any, after satisfying himself
on the following points, namely:-
(i) The estimate of receipts is exhaustive and cautious and provides for the collection
of the entire outstanding Cess and the Cess falling due during the budget year.
(ii) The recommendations, if any, of the Government or the Director have been duly
taken into consideration while framing the budget.
(iii) Provision has been made for all obligatory charges for efficient running of
the Zilla Grandhalaya Samstha and carrying out development activities prescribed
by the Government and the Director from time to time.
(iv) Provision has been made for discharge of all liabilities in respect
of loans contracted by the Zilla Grandhalaya Samstha and all other commitments.
(v) Variations between the figures of the budget year and those of the previous
year have been properly explained; and
(vi) The working balance is not less than the minimum specified in rule 4.
(b) The Secretary, Zilla Grandhalaya Samstha shall forward a copy of the budget
approved by the Director to the auditor.
- The sanctioning
of the budget shall not, by itself, be deemed to authorise the Zilla Grandhalaya
Samstha to incur all the expenditure provided for therein.
orders of the competent authority for the sanction of any item included in the budget
should invariably be obtained before expenditure is incurred
- on that
- No Zilla
Grandhalaya Samstha shall authorise any item of expenditure not included in the
budget or in excess of the budget allotment, without indicating
- the source
from which the money required for the proposed expenditure is to be found.
Whenever the sanction of any authority la required for any
expenditure such sanction shall be obtained before or after the Zilla Grandhalaya
Samstha considers the proposed according to the instructions
- by the
Director in the matter.
12 All allotments made in the budget shall
lapse at the end of the year for which the budget relates and no part of any allotment
remaining unexpended at the end of the year shall be reserved or appropriated by
transfer to the deposits of any other head of drawn in order to avoid lapse and
for disbursement after the end of the year.
13. All expenditure incurred during the course of the year shall
be regulated strictly in accordance with allotments made in the budget for the year
as approved by the Director. Where an allotment under any head of account is subsequently
found necessary a revised or supplementary budget may be framed by re-appropriation
from other heads, subject to the conditions and limitations in rule 14.
14. (i) All applications for re-appropriations shall be made in Form
'B' and shall be submitted to the Zilla Grandhalaya Samsthas by the Secretary
and after its approval, such of the applications which require the approval of Director
shall be sent in time for his approval, before the end of the year,
according to instructions in this behalf issued by the Director.
(ii) The Secretary, Zilla Grandhalaya Samstha shall within a week from the date
on which the Director of Public Libraries or the Zilla Grandhalaya Samstha as the
case may be, sanctions any such applications forward a copy thereof to the auditor.
15. Where it is found necessary to find allotment from working
balances or any other sources in the case of Zilla Grandhalaya Samstha it may
be sanctioned subject to the following conditions and limitations:-
(i) The working balance shall not be reduced below the minimum specified in rule
(ii) Applications for allotments or additional allotments shall be made in Form
'C’ and submitted to the Zilla Grandhalaya Samstha by the Secretary such applications
shall be submitted to the Director in time to admit the passing orders on them by
the Director before the end of the year.
(iii) The Secretary, Zilla Grandhalaya Samstha shall within a week from the date
on which the Director of Public Libraries sanctions any such applications, forward
a copy thereof to the auditor.
16 To facilitate preparation of the detailed budget on correct lines,
the following instructions are to be followed:-
(i) That the number statement in the Form ‘D' shall be appended to the
(ii) For all capital expenditure such as purchase of land and buildings
detailed reasons necessitating the purchase shall be stated
(iii) In respect of loans contracted and
outstanding at the time of preparation of budget, a statement of outstanding loans
in the Form 'E' shall be enclosed to the budget estimate.
(iv) Form 'A’ Col. (2) shall give figures of actuals for the year previous to the
one shown in Col (3) shall give budget estimate figures of the year previous to
the one for which budget estimates are prepared. Col (4) shall give revised estimate
figures of the year previous to the one for which budget estimates are prepared.
Col. (5) shall show the estimates for the year for which the budgets are prepared.
Example:- If the budget is prepared for the year 1971-72, the Column (2) should
give actuals for 1969-70, Column (4) should give revised estimates 1970-71, Column
(5) should show the estimates for the year 1971-72. (i) Year for which the budgets
17. Annual Account:- The annual account shall be prepared by the Zilla Grandhalaya
Samstha under the same heads of account as that of budget proforma and in Form 'F'.
FORM A (See Rule 5)
Head of Actuals
TOTAL OPENING BALANCE: (I) (A)
(i) Library Cess.
(v) Income from endowments,
(vi) (a) Government grant under section 21 (3) of the A.P.P.L, Act, 1960.
(b) Grants for specific purposes.
Activities and Seminars.
of Branch Libraries.