Punjab Police Rules Volume 1 - Sangrur Police

Accounts 233
audit inspections of police offices not attached to ranges, as may be ordered by the Inspector-General
or Deputy Inspector-General.
Rule 10.168
10.168. The Budget. - Gazetted officers, head clerks and accountants are required to
familiarize themselves with the general principles of the system of Government accounts
contained in the Punjab Budget Manual. In order that they may understand the processes
by which revenue and expenditure are estimated and demands scrutinized, and to enable
them to put forward proposals affecting their own offices in the form necessary to ensure
consideration at the proper time, a study of the following portions of the Manual in particular
is necessary :-
Paragraphs 1.2, 1.4 and 14.1, showing the structure of the estimates and the division
of expenditure.
Paragraphs 1.10 and 1.11, explaining the chain of scrutiny and the imperative necessity
of adherence to prescribed procedure and dates.
Paragraphs 1.12 to 1.17 which show the stages through which all proposals involving
new expenditure have to pass and from which it can readily be understood
that the prospect of such proposals being sanctioned without avoidable delay
depends mainly upon the care and foresight with which schemes are presented
in the first instance by Superintendents of Police.
Paragraph 1.22 which explains the means by which unspent balances (other than the
savings in the contract contingent grant) may be made available in the next
budget grant, thus making hasty expenditure at the end of a financial year inexcusable.
Paragraph 1.25 which is an explanation of the constitutional reasons for the prohibition
of expenditure in excess of budget grants.
Chapter 3, read with the relevant portions of Appendix D and paragraph 5.6, describes
the method of completing the forms supplied by the Finance Department
for the preparation of budget estimates of revenue and expenditure, the nature
of the explanatory material which is required in support of estimates and the
dates and channel of submission.
Rule 10.169
10.169. Preparation of budget estimates. - Budget estimates will be prepared in the
first instance by head clerks and accountants, but heads of offices are required personally
to check the estimates so prepared with great care, and to satisfy themselves that estimates
of revenue and expenditure are as accurate as possible, and are not mere repetitions of the
figures of previous years.
Note :- Grain compensation allowance estimated for the current and next year will be entered in
Form B.M. 11 and attached to the budget estimates.
Rule 10.170
10.170. Proposals involving new expenditure. - (1) In making proposals, other than
proposals concerning buildings involving expenditure not provided for in their budget allotments,
officers shall invariably endeavour to suggest a means of meeting such
expenditure during the current financial year by reappropriation within their allotment.
Failing such reappropriation the Inspector-General may, if the proposal is approved, provide
funds by reappropriation within his powers. Where however, the proposal involves
recurring expenditure for which provision of Chapter 7 of the Budget Manual must be
strictly observed. As all such proposals have to be placed by the Inspector-General before
the Finance Department not later than August 1, after scrutiny by Deputy Inspector-General,
by the Inspector-General himself and by the Home Department, it follows that the
proposals must be put forward by the Superintendent of Police by June 15 at the latest.
Only in very urgent cases can the Inspector-General send up supplementary proposals as
late as the 1st October, so the latest possible date for the submission by Superintendents