FORM BM - IV SNE Budget Finance Audit plt .pptx

Budget allocation for new and revised budget for next year's. All occupied and vacant posts.

1. Muhammad Asif Asghar B.Sc.M.A (Economics).M.Ed Assistant Director (B & P/Audit) Cell: 0321-4035211 0333-1413162 [email protected] Schedule of New Expenditure

2. Submission of Proposal For SNE It should be submitted By Administrative Department up to 30th November

3. Form BM-IV-Proposal For Schedule of New Expenditure (SNE) FY 2025-26 ( 1) Department __________________________________________________________ (2) Attached Department (where applicable) __________________________________________________________ (3) Grant No. __________________________________________________________ (4) Grant Name __________________________________________________________ (5) Fund Centre Name __________________________________________________________ (6) Fund Centre Code (DDO Code) __________________________________________________________ (7) Sub-detailed Function __________________________________________________________ (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) Detailed Object Code Detailed Object Description Existing Sanctioned Strength of Posts 2024-25 SNE Proposal 2025-26   Justification (Please give a brief in the column and attach detailed justification and indicate reference number) Please indicate posts or relevant items approved during last 3 years Outer Years Estimates Salary Non-Salary Financial Impact Budget Estimates 2025-26 Budget Estimates 2026-27 No. of Posts M F BS No. / Quantity of Item(s) 2022-23 202023-24 2024-25 (a) Employee Related Expenses - (b) Non-Salary Expenses GRAND TOTAL ( a+b ) All Amounts in Rs . (Signature) ____________________________ Name ____________________________ Designation ____________________________ Telephone Number ____________________________

4. Instructions for filling the Form BM-IV “Proposal for Schedule of New Expenditure (SNE) FY 2020-21” The purpose of this Form is to present proposals for Schedule of New Expenditure (SNE) by Drawing & Disbursing Officers (DDOs). The information will be prepared at detailed object level and sub-detail function level for FY 2025-26 and two outer financial years 2026-27 & 2027-28.Historical data in relation to post/items must also be provided. Specific Instructions: Serial Number 1: Give full name of the relevant department (e.g. Health Dept.) Serial Number 2: Identify Attached Department by giving both Code and the related description (e.g. 5002 DG Agriculture (Extension)) Serial Number 3: Give relevant Grant No. as reflected in the budget book (e.g. PC21016). Serial Number 4: Give relevant Grant Name as reflected in the budget book (e.g. Health Services). Serial Number 5: Identify the Fund Centre Name for which the budget is prepared, (e.g. BV Hospital/QAMC Bahawalpur). Serial Number 6: Identify Fund Centre Code – DDO (e.g. BO4002). Serial Number 7: Enter sub-detailed Function (both Code and the related Description) according to the chart of accounts at detailed level, (e.g . 073101 General Hospital Services). Serial Number 8: Enter in this column as applicable ( i ) major, minor and detailed objects codes from the Chart of Accounts (e.g. A09501) and (ii)Sub-detail Item numbers as reflected in the budget book (e.g. 400).

5. Serial Number 9: Identify description of corresponding object code as given in CoA and sub detail item number as given in the budget book (e.g. Transport for Object Code A09501 and Motorcycles for Sub-detail Item number 400). Serial Number 10: Enter the number of sanctioned posts for FY 2019-20 for each individual Basic Scale (BS). Serial Number 11: Enter additional number of posts required against similar position in budget 2025-26. Number of posts should also be distinguished between male and female. Serial Number 12: Write down the Basic Scale of each post Serial Number 13: Enter additional quantity of goods required against the similar item in budget 2025-26. Serial Number 14: Enter the estimated amount (Rs.) of financial implications of posts/items proposed in the SNE. Serial Number 15: Provide a brief justification pertaining to each post/item. If applicable, add a reference to a more detailed justification that may be provided separately to this form. Serial Number 16: Enter approved number of posts or quantity of items for FY 2022-23. Serial Number 17: Enter approved number of posts or quantity of items for FY 2023-24. Serial Number 18: Enter approved number of posts or quantity of items for FY 2024-25. Serial Number 19: Enter outer financial year Estimates of Expenditure for FY 2025-26 & 2026-27 if SNEs are continued in nature.

6. General Instructions: All data shall be entered at detailed object code level (e.g. A09501). Subtotals shall be provided at major object code level (e.g. A09 Total Physical Assets), minor object code level (e.g. A095 Total Purchase of Transport) and detailed object code level (e.g. A09501 Transport). Grand totals shall be provided for columns with serials 10 to 19. In addition to forms for each individual DDO, Administrative Departments are requested to submit a summary in prescribed format of form BM-IV at the level of attached department. A justification must be provided in the shape of detailed explanatory memo with adequate analytical details and supporting documents.

7. Name: ________________Roll No. ____________ Group: ___________________   1. Budget is a description of _______________ of an organization. a) Rule of business. b) Financial plan. c) Administrative power. d) None of these.   2. A method of budgeting in which all expenditure is justified in each new period is:- a) Cash budgeting. b) Revenue budgeting. c) Expense budget. d) Zero based budgeting.   3. Basic pay of officers/ officials is calculated on form:- a) BM-11 b) BM-111 c) BM-111A d) BM-1 MCQ S

8. 4. Budget estimates are revised during the current financial year through:- a) PPRA Rule. b) Delegation of Financial powers. c) 2 nd statement of excesses and surrenders. d) None of these. 5. Adhoc relief Allowance does not increase with increase in Basic Pay:- a) 2016 b) 2017 c) 2018 d) 2019 6. Budget of vacant post is calculated from ____ stage of pay scale:- a) Average of 1 st and last. b) 1 st c) Last d) None of these. 7. Integrated allowance is for:- a) Science teacher. b) Head of Institution. c) Clerk of School. d) Class-IV employee. MCQ S

9. 8. Following is not included towards pension:- a) Personal Allowance. b) Personal Pay. c) Basic Pay. d) None of these. 9. Planning and budgeting are two _________ operations:- a) Segregate. b) Complementary. c) Aggregate. d) Vice versa. 10. 2 nd statement of excesses and surrenders is prepared on the bases of last ______ months expenditure of the running Financial Years:- a) 4. b) 6. c) 8. d) 10. MCQ S

10. 11. 2 nd statement of excesses and surrenders is prepared in the month of ________ a) February. b) March. c) April. d) May. 12. In the process of budgeting at ________ level targets are fixed 1 st and income is generated accordingly. a) Macro. b) Micro. c) Individual. d) None of these. 13. N.S.B. relates to   a) Other than salary issue. b) Basic Pay. c) Regular Allowances. d) None of these. MCQ S

11. 14. 2 nd statement of excesses and surrenders is not intended to be means of making provision for:-   a) Additional Allocation. b) Sanction of new expenditure. c) Supplementary Grant. d) None of these.   15. Budget is a ___________and ______________toll for the financial management of an organization. 16. Planning and budgeting are _______________ complementary operations. 17. Three fundamental types of budget are: (1) _____________ (2) _______________ (3) _________________ 18. Two approaches of budgeting are: (1) (2) 19. Letter in order to collect information right from DDOs and line of Head of offices is called ________________. MCQ S

12. 20. Monthly expenditure statement is prepared by _________and verified by _______________. 21. ________________ is responsible to prepare school budget. 22. Schools need ______________ to carry out their program. 23. Please circle the true / false. (1) Budget is a statement of receipt and expenditure during a financial year. T/F (2)Budget is a tool to obtain inputs required to achieve outputs. T/F (3) Category wise number of sanctioned posts are not required for preparation of budget. T/F (4) An expenditure statement is prepared after 3 months. T/F (5) Pay alongwith allowances are calculated for preparation of budget. T/F 24. These abbreviation stands for: - ( i ) NSB _______________________ (ii) BCL _______________________ (iii) DDO _______________________ (iv) BM _______________________ (V) SNE _______________________ MCQ S

13. 25. These abbreviation stands for: - ( i ) DP _______________________ (ii) MEFDAC _______________________ (iii) SDAC _______________________ (iv) GDAC _______________________ (V) AP _______________________ 26. Forum for settlement of: - ( i ) Audit Observation is _______________________ (ii) Advance Para is _______________________ (iii) Draft para _______________________ (iv) MEFDAC is _______________________ (V) Proposed Draft Para_______________________ 27. Ist statement of Excess and surrender contains expenditure for Months of ___________. July to October. November to February. March to June. MCQ S

14. 28. Second statement of Excess and surrender contains expenditure for Months of_______. a) November to June. _______________________ b)July to February. _______________________ c)March to June. _______________________ 29. Principal of Accounting Officer of District Education Authority is: - DEO (SE) _______________________ DDO _______________________ CEO (DEA) _______________________ Chairman (DEA) _______________________ RE-appropriation of funds is the competency of officer in category: - I II III IV MCQ S

15. THANK YOU ALLAH HAFIZ