Railway Accounts Department Examinations

Showing posts with label Demands for Grants. Show all posts
Showing posts with label Demands for Grants. Show all posts

Tuesday, December 5, 2023

What is Grant ?

 

                                                        Example: 


Grants

Amount Rs.

Vote of Parliament in 

Original Grant

100

Budget Session

Supplementary Grant

20

Winter Session

Residual Modifications

(-) 5

See below Note

Final Grant

115



Note: Residual Modification sanctioned by Competent authority (i.e., Railway Board, GM, etc other than Parliament) i.e., Reappropriations, withdrawals, surrenders, etc, It may be a plus or minus amount. 


Excess Grant:  


  • Regularization of Excess Expenditure  (Actual Expenditure in excess of Final Grant)  

  • Authority: Article 115 of the Constitution of India 

  • Excess grants are made when the expenditure has been incurred after a Financial Year has expired.  

  • Actual expenditure incurred (out of Consolidated Fund) in excess of Grant voted by the Parliament will be regularized by: 


  • Reasons to be fully explained by the spending authorities. 

  • On the recommendation of PAC as a result of scrutiny of Appropriation Accounts of Railways and Audit Report of C&AG.  

  • Presented after obtaining the recommendation of the President of India. 

Sunday, February 9, 2020

Single Demand Number for Ministry of Railways - 83




Single Demand Number for Ministry of Railways is 83  (as per Budget documents 2020-21)



Note:
The reason why the Government changes the number of Demand pertaining to Railways is not clear. Initially i.e., when Railway Budget was merged with General Budget in 2017-18, Single Demand No. 80 was allotted for Railways.  Subsequently, 80 was changed to 81,  again changed to 82.  Finally as per latest budget documents of 2020-21 year, it is again changed to 83. 

May be due to intervening of some new ministries/ depts and alphabetical order are the reasons for such change. 


Union Government of India - Demands for Grants

Total number of Demands for Grants for all Ministries - Government of India  - 101


·         54 Ministries  -101 Demands for Grants

·         Demand Numbers assigned to the Ministries as per alphabetical order.  For example, Agriculture ministry Demand Numbers are 1 & 2.  Atomic Energy Demand number is 3.   Last Demand Number 101 is assigned to Youth affairs & sports.


·         Summary of Demands for Grants of Union of India

Ministry
Number of Demands
Finance
12
Home Affairs
11
Defence
 4
Railways
 1
Other Ministries (50)
73
Total
101