Budget Estimates-2020-21 (Vote on Account) – Release of Budget along with instructions for incurring expenditure during the first three months of the Financial Year 2020-21 i.e., 1st April, 2020 to 30th June, 2020 – Orders – Issued.

In the G.O. 7th read above, a copy of the Andhra Pradesh Appropriation (Vote-on Account) 

Ordinance 2020, has been communicated to all the Departments of Secretariat and Heads of 

Departments. 

The amounts indicated against each demand are approximately equivalent to the 

first three months provision of the Budget 2020-21. The above ordinance enables the departments 

to incur expenditure from the Consolidated Fund of the State till the full Budget for 2020-21 is 

passed. 

2. In the G.O. 1st read above, Government has instituted the Comprehensive Budget Release 

Order (CBRO) process for streamlining the budget distribution process by the departments to the 

implementing agencies and facilitate timely availability of funds as per their work plans and 

priorities. As per this, issuance of the CBRO, based on the distribution of budget by the Chief 

Controlling Officers (CCOs) to the Sub-Controlling Officers (SCOs) and Drawing and 

Disbursement Officers (DDOs), is a pre-requisite to incur expenditure.

3. In the reference 2nd cited, Government have reclassified the Object Heads & their drawl 

procedure and in the reference 3

rd cited, the details were given regarding the DH/SDHs exempted 

from budget control, HoAs required BRO & HoAs under CBRO which required financial 

concurrence etc. Further, vide reference 4th to 6th cited, some modifications/exemptions were made 

to the Government order issued vide 2nd and 3

rd cited.

4. In view of the circumstances explained in the references 1

st to 6th cited & the Appropriation 

Ordinance 2020 approved by the H.E Governor of Andhra Pradesh vide the reference 7th cited, 

CLICK HERE TO DOWNLOAD

               G.O COPY

Government after careful consideration, hereby order to dispense with the issue of CBROs & 

thereupon order to release the Vote on Account Budget 2020-21 to the Departments/CCOs for

enabling them to incur expenditure against the same duly taking into account the following:

a. The total expenditure to be incurred for the first three months of Vote on Account period 

in the FY 2020-21, i.e. from 1

stApril 2020 to 30th June 2020, under each Demand, should 

not exceed the amounts as authorized by the H.E. Governor and specified in the AP 

Appropriation (Vote on Account) Ordinance, 2020.

b. HODs/CCOs should use the ‘Budget Distribution - Vote on Account’ tile within the CFMS 

and carryout further distributions, as needed. 

c. In respect of the Centrally Assisted State Development Schemes under Group Sub- Head 

(GSH) 12 and corresponding Matching State Share provided under GSH 06, Budget will 

be released, through a specific Budget Release Order (BRO), only on receipt of the funds 

from Government of India and the concerned funding agency. 

d. In case of Externally Aided Projects under GSH 03 and RIDF Schemes under GSH 07, 

that operate on reimbursement basis, where the State has to incur the expenditure first, 

the Budget is considered as released and therefore, there is no need for a BRO to incur the

expenditure. This is applicable for only DH/SDH 270 and 530

e. Provisions made for New Schemes in the Vote on Account budget for 2020-21 will be 

considered for release only after receipt of proposals from the concerned departments with 

detailed work plan and budget. Specific BROs will be issued for the same.

f. For loan repayments under MH 6003 / MH 6004 and interest payments under MH 2049, 

the FMUs should coordinate with the concerned departments to obtain the exact 

requirements based on the schedule of repayments and make appropriate provisions for 

the period of Vote on Account through BROs, if not already provided for.

g. In respect to the Capital Head of Accounts (other than GHs 12&06) related to Works 

Expenditure of all departments, the budget should not be distributed to the DDOs. The 

Budget control must be observed at the level of HoD only. Further, for those bills that 

have sufficient fund available at the HoD level, must be sent for the Audit to the Works 

PAOs and the rest shall be maintained a separate queue at the HOD level, after the DDOs

submit the same. Once sufficient budget is made available by the Government, the bills 

will be cleared from the HOD queue on the seniority basis from their submission date. 

However, in respect of works under DH 270 – Minor Works and DH/SDH 310/319, bills 

will be allowed up to the Budget provision only.

h. Any budget provisions under the HOAs with DH 800. User Charges, will not be 

considered for an automatic distribution. All permissions hitherto granted to the respective 

departments, will have to be freshly reviewed and revalidated/updated by the Finance 

Department and BROs shall be issued wherever necessary in consultation with Budget 

Section.

i. HOAs under the following combinations are ordered to be operated as BRO items and 

therefore expenditure in these HOA combinations can be incurred only after the issue of 

BROs: 

i. All DH/SDH under 170 – Training; 

ii. All DH/SDH under 200 – Other Administrative Expenses (except 200/207 –

Medical Expenses (non-employees)); 

iii. DH/SDH combinations 210/211. Materials and Supplies, 210/214 – Fee of 

Software Licenses; 210/217 – Purchase of Furniture & Fixtures; 210/219 – Software 

Development; 

iv. DH/SDH combinations 260/261 – Advertisements – Print Media; 260/262 –

Advertisements – Electronic Media; and 260/263 – Outdoor Advertisements; 

v. All DH/SDH under 360 - Fees, Fines & Refunds;

Share on FacebookPlus on Google+

SUBSCRIBE TO OUR NEWSLETTER