tn govt. budget

WELCOME : 

WELCOME TRAINING PROGRAM ON FINANCIAL MANAGEMENT & BUDGET TAMIL NADU ELECTRICITY BOARD HYDRO TRAINING INSTITUTE K.K. MEDU 13.07.2010

BUDGET PROCEDURESSTRUCTURE OF GOVERNMENT ACCOUNTSCONTROL OF EXPENDITURE : 

BUDGET PROCEDURESSTRUCTURE OF GOVERNMENT ACCOUNTSCONTROL OF EXPENDITURE Presentation by… Er. S. SIVALINGAM ASST. EXECUTIVE ENGINEER, PWD COIMBATORE B U D G E T

TAMIL NADU ELECTRICITY BOARD’S ACHIEVEMENTS AND ACCOMPLISHMENTS OVER 50 YEARS          Over 50 years (1957-2007) Tamil Nadu Electricity Board (TNEB) has powered the State of Tamil Nadu to become one of the most progressive States in our Country in socio-economical aspects as well as in all the fronts (viz.,) Agriculture, Industrial Production and Service Sectors.            It reaffirms its commitment for the sustained and fruitful services to the State of Tamil Nadu. : 

TAMIL NADU ELECTRICITY BOARD’S ACHIEVEMENTS AND ACCOMPLISHMENTS OVER 50 YEARS          Over 50 years (1957-2007) Tamil Nadu Electricity Board (TNEB) has powered the State of Tamil Nadu to become one of the most progressive States in our Country in socio-economical aspects as well as in all the fronts (viz.,) Agriculture, Industrial Production and Service Sectors.            It reaffirms its commitment for the sustained and fruitful services to the State of Tamil Nadu.

“To make TNEB synonymous with availability of quality and reliable power at competitive rates” : 

“To make TNEB synonymous with availability of quality and reliable power at competitive rates” “Powering Tamil Nadu’s Progress…..”

B U D G E T : 

B U D G E T ANNUAL FINANCIAL STATEMENT

BUDGET… : 

BUDGET… A statement of the estimated Receipts and Expenditures of the State for each Financial Year which has to be laid before the Legislative Assembly.

BUDGET PROCESS : 

BUDGET PROCESS Preparation of Budget Estimates and onward transmission to the Finance Department Proposals for new Expenditure Presentation of Budget Statements to the Legislative Assembly Discussion and voting by the Legislative Assembly Appropriation / assent by the Governor Authorization of Expenditure

BUDGET PROCESS… : 

BUDGET PROCESS…

Budget related Events : 

Budget related Events Address by the H.E. Governor in the Legislative Assembly Budget speech by the Hon’ble Finance Minister in the Legislative Assembly Detailed demand for Grant by the Hon’ble Minister for respective Departments Demand for Grant for supplemental Estimates Policy Note Citizens’ Charter Announcements by the Hon’ble CM / Ministers in the Legislative Assembly

STRUCTURE OF GOVERNMENT ACCOUNTS : 

STRUCTURE OF GOVERNMENT ACCOUNTS PART I : CONSOLIDATED FUND OF T.N PART II: CONTINGENCY FUND OF T.N PART III: PUBLIC ACCOUNT OF T.N

SECTORS AND HEAD OF ACCOUNTS : 

SECTORS AND HEAD OF ACCOUNTS 1. General Services ( Defence , Police, General Administration ) 2. Social and Community Services ( of the development functions like Education, Public Health, etc ) 3. Economic Services (Agriculture, Industry, Power, etc)

HEAD OF ACCOUNT : 

HEAD OF ACCOUNT

2701- major & medium- 80-general- 001- direction & administration- I non-plan- AA- chief engineers (WRO)- 01- Salary- 01- pay : 

2701- major & medium- 80-general- 001- direction & administration- I non-plan- AA- chief engineers (WRO)- 01- Salary- 01- pay major Sub major minor Sub head Detailed head Sub detailed head

Sub-Head Identity : 

Sub-Head Identity

MINOR HEADS : 

MINOR HEADS Non-plan State plan Centrally sponsored Schemes financed by autonomous bodies Schemes shared between State and Centre

Budget related Subjects : 

Budget related Subjects Budget Year Budget Estimate / Revised Estimate Appropriation Administrative approval / Sanction Budget Control Supplementary Grant FMA(Final Modified Appropriation) Surrender of Savings Re-appropriation of Funds Letter of Credit (LOC)

Budget related Subjects… : 

Budget related Subjects… Revenue and Receipts Part – II Schemes New Service Number Statement Correlation Statement Technical Sanction Reconciliation of Accounts Commercial Budget Estimate Committee Tamil Nadu Budget Manual

CONTROL OF EXPENDITURE : 

CONTROL OF EXPENDITURE Proper formulation of Estimates Proper communication of appropriation to the field Officers and Treasuries Prompt accounting and reporting Analysis of trends of expenditure and regulation Communication and implementation of decision Review of implementation

PERFORMANCE BUDGET : 

PERFORMANCE BUDGET A comprehensive operational document, conceived, presented and implemented in terms of programs, projects and activities, with their financial and physical aspects closely inter-woven.

ZERO BASELINE BUGETING FOR ACCELERATED GROWTH( Ze-BAG ) : 

ZERO BASELINE BUGETING FOR ACCELERATED GROWTH( Ze-BAG ) Implemented in 1988 Modified from 1992-93 Reviewing and reordering in a holistic manner Set out all the goals and specific objectives

BUDGETARY IRREGULARITIES : 

BUDGETARY IRREGULARITIES Excess expenditure over a Grant Defective or inaccurate budgeting Defective control of expenditure

Audit Review of PUBLIC ACCOUNTS : 

Audit Review of PUBLIC ACCOUNTS Accountant General ( A.G.) Comptroller and Auditor General of India ( C.A.G. ) Public Accounts Committee ( P.A.C )

TNEB - ACCOUNTS : 

TNEB - ACCOUNTS Monitoring the cash flow and Release of funds, on daily basis.  Cost Control and Reduction, cost analysis of Thermal Plants, Workshops, Inventory and Energy accounting. Establishment matters of non-gazetted accounts personnel     Providing funds for functioning of the Board's activities. Preparation of monthly accounts and annual statement of accounts  Raising of loans, preparation of budget estimates and estimate of financial resources.    Conducting of internal Audit of Consumers accounts and works accounts and  maintaining statutory audit liaison.  Monitoring and Conducting of Internal Audit of Consumers and works accounts and maintaining revenue assessment and realization.  Technical Audit of Civil and Electrical Works, inspection of Distribution materials.

discussions : 

discussions ssvlgam@gmail.com

WATER - TAMILNADU’S MISSION : 

WATER - TAMILNADU’S MISSION Conservation of nature as a guarantee for future water Vibrant, revived and recharged water bodies Assured, equitable and sustainable water for all Successful community managed water supply Safe disposal of solid & liquid waste for clean and healthy environment Cost effective technology for sustainable management Formation of common water regulatory authority for judicious use of water for all sectors

NATIONAL WATER MISSION : 

NATIONAL WATER MISSION To develop, conserve, manage and protect the precious Water Resources of our Country in an Environmentally and Economically Sound manner in the interest of the Indian Citizens !

CRISIS MANAGEMENTTHROUGHCHANGE MANAGEMENT : 

CRISIS MANAGEMENTTHROUGHCHANGE MANAGEMENT Center of Excellence for Change ( CEC ) “ Mitigating the Impact of Climate Change on Water and Food ” www.waterandclimatefuture.com

our new NATIONAL ANTHEM..\New National Anthem for India.wmv : 

our new NATIONAL ANTHEM..\New National Anthem for India.wmv

“ A small body of determined spirits fired by an unquenchable faith in their mission can alter the course of history ” Mahatma Gandhi : 

“ A small body of determined spirits fired by an unquenchable faith in their mission can alter the course of history ” Mahatma Gandhi

Let us all join together and improve our water and power sectors in the coming years in order to make the development of our India sustainable ! : 

Let us all join together and improve our water and power sectors in the coming years in order to make the development of our India sustainable !

INDIAN WATER VISION : 

INDIAN WATER VISION Definitely in the year 2020 … Somewhere in this Planet Earth … The entire World will raise up … And applaud India… For the efficient management Of its precious water resources & the vital power sector.. And leading a peaceful & prosperous life ! JAI HIND !!

Slide 32: 

THANK YOU !