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F.No. 18/2009/IFU-III Government of India Ministry of Finance Department of Revenue 63 New Delhi, the 10 th October 2007 OFFICE MEMORANDUM Subject : Classification of ‘works’ expenditure under proper Head of Account and Demand for Grants It has been observed that proposals related with repairs, maintenance and construction of office and residential buildings received in IFU do not contain correct mention of budget heads resulting into avoidable delays in approval of proposals. In order to ensure correct mention of the budget heads, following classification may be followed: - Demand No. 43 – Indirect Taxes: Item of expenditure Object Head Major Head Repairs/maintenance of Departmental Minor Works 2037 Office Building of Customs. Repairs/maintenance of Departmental Minor Works 2038 Office Building of Central Excise. Repairs/maintenance of Departmental Minor Works 2216 Residential Office Accommodation by Customs and Central Excise. Purchase of Ready built Office Investments 4059 Accommodation by Customs and Central Excise. Purchase of Ready built Residential Accommodation by Customs and Central Excise. Investments 4216

Demand No. 100-Department of Urban Development: Item of expenditure Description Major Head Purchase of land/Construction of Finance 4216 Residential Building for Customs and Central Excise and other construction activities on such purchase e.g. boundary wall etc. (Revenue) Demand No. 101 – Public Works: Item of expenditure Description Major Head Purchase of land/Construction of office Finance 4059 Building for Customs and Central Excise (Revenue) and other construction activities on such purchase e.g. boundary wall etc. 2. As far as expenditure towards original works in the Government Buildings constructed and maintained by CPWD in concerned, the expenditure should be met from the grant of ‘Urban Development’ and ‘Public Works for the residential and Office Building respectively. The original works is defined in GFR 123 as new construction, addition and alterations to existing works, special repairs, remodeling, etc. Further, as far as possible, the expenditure towards maintenance, repairs and minor works’ of the Government Buildings should also be met by CPWD from the funds, under ‘Repairs & Maintenance’ provided in the Demands for Grant of Department of Urban Development/Public Works. 3. The availability of budget on the date of forwarding the proposal to the IFU under the respective Head of Accounts and Demand for Grants may also be mentioned. If the budget is not available, how it is proposed to be obtained, may also be stated in the proposal. 64 -Sd- (Sanjai Singh) Director (Finance)

F.No. 18/2009/IFU-III<br />

Government <strong>of</strong> India<br />

M<strong>in</strong>istry <strong>of</strong> F<strong>in</strong>ance<br />

Department <strong>of</strong> Revenue<br />

63<br />

New Delhi, the 10 th October 2007<br />

OFFICE MEMORANDUM<br />

Subject : Classification <strong>of</strong> ‘works’ expenditure under proper<br />

Head <strong>of</strong> Account and Demand for Grants<br />

It has been observed that proposals related with repairs,<br />

ma<strong>in</strong>tenance and construction <strong>of</strong> <strong>of</strong>fice and residential build<strong>in</strong>gs<br />

received <strong>in</strong> IFU do not conta<strong>in</strong> correct mention <strong>of</strong> budget heads<br />

result<strong>in</strong>g <strong>in</strong>to avoidable delays <strong>in</strong> approval <strong>of</strong> proposals. In order to<br />

ensure correct mention <strong>of</strong> the budget heads, follow<strong>in</strong>g classification<br />

may be followed: -<br />

Demand No. 43 – Indirect Taxes:<br />

Item <strong>of</strong> expenditure Object Head Major Head<br />

Repairs/ma<strong>in</strong>tenance <strong>of</strong> Departmental M<strong>in</strong>or Works 2037<br />

Office Build<strong>in</strong>g <strong>of</strong> Customs.<br />

Repairs/ma<strong>in</strong>tenance <strong>of</strong> Departmental M<strong>in</strong>or Works 2038<br />

Office Build<strong>in</strong>g <strong>of</strong> Central Excise.<br />

Repairs/ma<strong>in</strong>tenance <strong>of</strong> Departmental M<strong>in</strong>or Works 2216<br />

Residential Office Accommodation by<br />

Customs and Central Excise.<br />

Purchase <strong>of</strong> Ready built Office Investments 4059<br />

Accommodation by Customs and<br />

Central Excise.<br />

Purchase <strong>of</strong> Ready built Residential<br />

Accommodation by Customs and<br />

Central Excise.<br />

Investments 4216

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