Government of Mizoram

BUDGET CIRCULAR
2021 - 2022

FINANCE DEPARTMENT
BUDGET BRANCH
www.finance.mizoram.gov.in
TeleFax: 0389-2336653
E-Mail : [email protected]
 FIXED DATE
BUDGET MATTER

No.G.20012/1/2016-FBT
GOVERNMENT OF MIZORAM
FINANCE DEPARTMENT
(Budget Branch)

Dated Aizawl, the 30th September, 2020.

To
All Budget Controlling Officers,
Government of Mizoram.

Subject : Proposal for Revised Estimates 2020-21 and Budget Estimate 2021-22.

Sir,
With reference to the above mentioned subject, I request you please to submit the
Revised Estimates for the year 2020-21 and Budget Estimate for 2021-22 pertaining to your
Department to Finance Department (Budget) through your Administrative Department as per
Proforma I-XII enclosed so as to enable to have sufficient time for scrutiny/compilation. A copy
of the same should also be submitted directly for advance preparation through Special
Messenger to the Under Secretary, Finance Department (Budget) Room No.020, 021,
Ground Floor, Mizoram Secretariat, MINECO.

2. The proposals should be submitted on or before 13th November, 2020 positively. Failure
to submit the proposals within the fixed date will compel Finance Department to make
allocation at the level of last year Budget Estimates.

3. The following instructions may be followed at the time of preparation of Revised Estimates
2020-21 and Budget Estimates 2021-22.

(i) For Revised Estimates 2020-21, object heads other than salary should be reflected
at the level of Budget Estimates 2020-21. Additional fund already allocated should,
however, be incorporated.

(ii) Salary – Actual requirement for salary should be submitted based on September,
2020 Pay Bill (Proforma III)

(iii) Wages – Actual requirement should be calculated based on the actual number of
Muster Roll Employees as approved by the Government in the existing rate of
Minimum wages. (Proforma-VI & IX)

(iv) Medical Treatment – Budget Estimates 2021-22 may be calculated at the rate of
` 15,000/- per employee. This should be incorporated in Proforma I & II.

(v) Rent – Revised Estimates 2020-21 and Budget Estimates 2021-22 should be
prepared as per actual requirements based on proper approval of the Government.
In case of Rent provided in 2020-21, but not required for 2021-22, NIL Report at
Proforma-II and XI may also be submitted.
 (vi) Other Object Heads – Budget Estimates 2021-22 should be prepared to the barest
minimum keeping in mind the financial position of the Government. Estimate
should be supported by detailed justification.

(vii) Ongoing works – under State, CSS and outside State Budget may be prepared in
Scheme-wise showing at least 3 years expenditure framework as per Proforma-
XIII.

(viii) New project to be taken up is not required to be submitted at present.

(ix) All absolute figures should be shown in Indian Numerical System.

Yours faithfully,

( LALTHANSANGA )
Secretary to the Government of Mizoram,
Finance Department
….

Memo No.G.20012/1/2016-FBT : Dated Aizawl, the 30th September, 2020.

Copy to:
1. Secretary to the Govt. of Mizoram, Planning and Programme Implementation
Department.
2. All Administrative Departments for information and strict compliance

Secretary to the Government of Mizoram,

Finance Department
….
 STATE/CSS
PROFORMA-I

MAJOR HEADWISE AND OBJECT HEADWISE ALLOCATION

Actual B.E R.E B.E

Head of Account
2019-2020 2020-2021 2020-2021 2021-2022
Major Head:

Object Head:

(01) – Salaries

(02) – Wages

(04) – Pensionary charges

(06) – Medical Treatment

(11) – Domestic Travel Expenses

(12) – Foreign Travel Expenses

(13) – Office Expenses

(14) – Rent, Rates & Taxes

(16) – Publications

(20) – Other Administrative Expenses

(21) – Supplies and Materials

(26) – Advertising and Publicity

(27) – Minor Works

(28) – Professional Services

(31) – Grants-in-Aid General (Salary)

(32) – Grants-in-Aid General (Non-Salary)

(33) – Subsidies

(34) – Scholarship/Stipend

(35) – Grants for creation of Capital Assets

(41) – Secret Service Expenditure

(43) – Suspense

(45) – Interest

(50) – Other Charges

(51) – Motor Vehicles

(52) – Machinery and Equipment

(53) – Major Works

(54) – Investment

(55) – Loans and Advances

(61) – Depreciation

(63) – Inter Account Transfer

(64) – Write Off/Losses

(70) – Deduct Recoveries

TOTAL

Signature of Controlling Officer

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 PROFORMA-II
STATE/CSS
SECTOR:
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD
SUB-HEAD:
DETAIL HEAD:
Revised Estimate for 2020-2021
Anticipated
Expenditure
Object Head as Actuals for 6 Budget
Actuals Budget Estimate for the Total Revised
per standard months w.e.f Estimate
2019-2020 2020-2021 remaining 6 Estimates
object head 1.4.2020 to 2021-2022
months i.e 2020-2021
30.09.2020
01.10.2020 to
31.03.2021
1 2 3 4 5 6 7

TOTAL
Note: 1. Inputs of all detail heads under a sub-head should be totaled invariably.
2. Estimates in respect of STATE/CSS are to be prepared in separate sets using the same Proforma.
3. Actual Expenditure of Salary Head at Column 4 will include Salary for the month of March, 2020, and the
Anticipated Expenditure for Salary at Column 5 will cover up to Salary of February, 2021.
4. Salary for BE 2021-22 may be filled up based on Proforma-III.

PROFORMA-III
ABSTRACT OF SALARY REQUIREMENT FOR BUDGET ESTIMATE 2021-2022
(Based on September, 2020 Pay Bill)
STATE/CSS
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD:
SUB-HEAD:
DETAIL HEAD:
Sl. Pay Bill No. of Concerned Total of pay TOTAL of TOTAL Total GRAND TOTAL
No No. Post in Treasury NPA Basic Pay Allowances TOTAL REQUIREMENT
the Pay (5+6) (DA+HRA+ (Col.7+8) (Vide Note)
Bill SCA+Ors)
1 2 3 4 5 6 7 8 9 10

TOTAL
Note : Column 10 will be [Col.9 + (Col.7 X 0.03 + Col.7 X 1.03 X 0.1 + Col.7 X 1.03 X 0.08)] X 12

PROFORMA-IV
ESTIMATED REQUIREMENT OF FUND FOR VACANT POST
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD:
SUB-HEAD:
DETAIL HEAD:
Sl. Name No. of Level Cell Pay NPA Total TOTAL TOTAL Total Total for 1 TOTAL
No of Vacant No of pay NPA Basic Allowances month REQUIREMENT
Post post (3X6) (3X7) Pay (DA+HRA+ (Col.10+11) for 1 year
(8+9) SCA+Ors)
1 2 3 4 5 6 7 8 9 10 11 12 13

Total

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 PROFORMA-V
DETAILS OF POSTS IN THE DEPARTMENT
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD:
SUB-HEAD:
DETAIL HEAD:
Sl.No Name of Post Level of Pay No. of Post No. of Post filled No. of Vacant Post
1 2 3 4 5 6

Total
Note: To be prepared in Sub-Head wise

PROFORMA-VI
ABSTRACT SALARY REQUIREMENT OF MUSTER ROLL EMPLOYEES FOR BUDGET ESTIMATE 2021-22
(under Object (Wages) Head)
STATE/CSS
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD:
SUB HEAD:
DETAIL HEAD:
Sl.No Category of M.R No. of post Rate of Wages Total wages Requirement of Wages for
Employees (3X4) 2021-22
1 2 3 4 5 6

Total

PROFORMA-VII
SALARY REQUIREMENT FOR WORK CHARGED EMPLOYEES UNDER WORKS DEPARTMENT (BUDGET ESTIMATE 2021-22)
STATE/CSS
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD:
SUB-HEAD:
DETAIL HEAD:
Sl. Pay Bill No. of Concerned Total of pay TOTAL of TOTAL Total GRAND TOTAL
No No. Post in Treasury NPA Basic Pay Allowances TOTAL REQUIREMENT
the Pay (5+6) (DA+HRA+ (Col.7+8) (Vide Note)
Bill SCA+Ors)
1 2 3 4 5 6 7 8 9 10

TOTAL
Note : Column 10 will be [Col.9 + (Col.7 X 0.03 + Col.7 X 1.03 X 0.1 + Col.7 X 1.03 X 0.08)] X 12

PROFORMA-VIII
ABSTRACT OF SALARY REQUIREMENT FOR GRANTS-IN-AID-GENERAL (SALARY) (BUDGET ESTIMATE 2021-22)
STATE/CSS
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD:
SUB-HEAD:
DETAIL HEAD:
Sl. Pay Bill/ No. of Concerned Total of pay TOTAL of TOTAL Total GRAND TOTAL
No Sanction Post in Treasury NPA Basic Pay Allowances TOTAL REQUIREMENT
No. the Pay (5+6) (DA+HRA+ (Col.7+8) (Vide Note)
Bill SCA+Ors)
1 2 3 4 5 6 7 8 9 10

TOTAL

Note: 1. Column 10 will be [Col.9 + (Col.7 X 0.03 + Col.7 X 1.03 X 0.1 + Col.7 X 1.03 X 0.08)] X 12
2. Other personal claim should not be included.

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 PROFORMA-IX
ABSTRACT OF SALARY REQUIREMENT FOR GRANTS-IN-AID-GENERAL (SALARY) (BUDGET ESTIMATE 2021-22)
(FOR MUSTER ROLL EMPLOYEES)
STATE/CSS
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD:
SUB HEAD:
Sl.No Category of M.R No. of post Rate of Wages Total wages Requirement of Wages for
Employees (3X4) 2021-22
1 2 3 4 5 6

Total

PROFORMA-X
LIST OF VEHICLES
MAJOR HEAD:
SUB-MAJOR HEAD:
MINOR HEAD:
SUB HEAD:
Year of Chargeable Head *
Sl.No Type of Vehicle Vehicle Regn.No Remarks
Purchase O.E M.V
1 2 3 4 5 6 7

* The appropriate object head (i.e O.E or M.V) under the chargeable head column should be ticked (√)

PROFORMA-XI
LIST OF OFFICE BUILDING
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD:
SUB HEAD:
Sl.No Building details Type of Year of Plinth Year of last Whether If rented,
(Name of block etc) building Construction Area renovation/repair rented or amount of
with address (RCC (in Sq.m) (with amount) owned by the annual rental
etc) Department charge (as
per approval
of GOM)
1 2 3 4 5 6 7 8

Note: For rented building Column 4 & 6 need not be filled up.

PROFORMA-XII
LIST OF STAFF QUARTERS
MAJOR HEAD:
SUB-MAJOR HEAD: (Total Amount figures in lakh of rupees. The last figures after the decimal may be rounded off to the nearest zero figures)
MINOR HEAD:
SUB HEAD:
Sl.No Type of Type of Year of Plinth Name of occupants & Designation Year of last
Quarters and Building Construction Area renovation/repair
Address (Rcc.etc) (in (with amount)
Sq.m)
1 2 3 4 5 6 8

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 PROFORMA-XIII-A
REQUIREMENT FOR ONGOING WORKS (STATE)

Sl. Name of Head of Approved Expenditure Revised Budget Projected Projected Expected
No Works Account Cost incurred Estimate Estimate/ Expenditure Expenditure Outcome/
(upto upto 2020- Requirem 2022-23 2023-24 Impact of
Sub-Head 2019-20 2021 ent for the
Level) 2021-22 project
1 2 3 4 5 6 7 8 9 10

TOTAL

PROFORMA-XIII-B
REQUIREMENT FOR ONGOING WORKS (CSS)

Sl. Name Head of Approved Expenditure Revised Funding Budget Projected Projected Expected
No of Account Cost incurred Estimate /Sharing Estimate Expenditure Expenditure Outcome/
Works (upto upto 2020- pattern /Require 2022-23 2023-24 Impact of
Detailed 2019-20 2021 ment for the
Head 2021-22 project
Level)
1 2 3 4 5 6 7 8 9 10 11

TOTAL

PROFORMA-XIII-C
REQUIREMENT FOR ONGOING WORKS (EAP/NABARD/NCDC etc.)

Sl. Name Source Head of Appro Expenditure Revis Funding Budget Projec Proje Expected
No of of Account ved incurred upto ed /Sharing Estimate/Re ted cted Outcome/
Works funding (upto Cost 2019-20 Estim pattern quirement Expen Expe Impact of
Detailed ate for diture nditu the
Head 2020- 2021-22 2022- re project
Level) 2021 23 2023-
24
1 2 3 4 5 6 7 8 9 10 11 12

TOTAL

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