AP BUDGET

2024-25

FINANCE DEPARTMENT
GOVT. OF ANDHRA PRADESH
ANDHRA PRADESH
BUDGET 2024-25
 Budget Screens for 2024-25

• User Friendly Screens

• Improved Reports to view the Budget in terms of Category of

Expenditure Viz., HR, Administration, Navaratnalu, Manifesto, CASP,
EAP, NABARD, SDP, Debt and others.

• Projections for HR and DBT Schemes under Navaratnalu & Manifesto

categories will be displayed by the System itself. Budget officers can
modify with proper justification.

ANDHRA PRADESH
BUDGET 2024-25
REVISED ESTIMATES
• The Revised Estimates for 2023-24 should be prepared as
realistically as possible with reference to the following:

I. The progress of expenditure during the first eight(8) months of

the financial year
II. The expenditure likely to be incurred during the remaining
months of the financial year
III. The additional funds proposed to be obtained as
Supplementary Grants
IV. The re-appropriation or resumption of funds already made or
proposed to be made
V. The new schemes sanctioned during the course of the current
financial year
ANDHRA PRADESH
BUDGET 2024-25
 Budget Estimates 2024-25:
• The budget estimates of expenditure should be prepared as accurately as
possible.

• The following factors should be considered while preparing the B.E. 2024-25

a) requirements to be assessed with reference to all the available data;

b) key considerations should be Actuals of the previous year and R.E. of the
current year.

c) amount proposed for each program/scheme/function/etc. to be

calculated as accurately as possible, to avoid both excessive & inadequate
provisioning.

d) corresponding reduction to be made, if the current year estimates provide

for non-recurring items of expenditure.

• The variations between the Revised Estimates for 2023-24 and the Budget
Estimates for 2024-25 should be clearly and precisely explained in the remarks
column.
ANDHRA PRADESH
BUDGET 2024-25
CASP

• Govt of India has issued new guidelines on Centrally Sponsored

Schemes and Central Sector Schemes.
• Provision for CSS schemes should be based on last year’s actual
release to the State or the approved action plan.
• To avoid inconvenience & to ensure timely payments to
employees in posts drawing salaries under CASPs, the salary HoAs
under CASPs will be enabled for estimates.
• The HODs /State SNA Officers shall reimburse the gross amount
drawn on salaries under the CASP to the State Treasury duly
debiting the SNA and crediting to the concerned HOA from which
the expenditure was initially booked.

ANDHRA PRADESH
BUDGET 2024-25
Rationalize the process of implementation of
programmes/schemes/works.
All the Schemes shall be critically reviewed –
ongoing schemes will be carefully considered and a decision will
be taken as to whether:
(i) continue the scheme
(ii) discontinue the scheme
(iii)continue the scheme with lower allocation.
(iv)In cases where a scheme is discontinued, the Department
will have the option to utilize the saved amount for another
scheme to be formulated in consultation with the Finance
Department

ANDHRA PRADESH
BUDGET 2024-25
Works

Capital Budget shall be prepared keeping in view the following.

1. Capital Budget proposals must be based on mission goals,
medium-term development objectives, and service delivery
benchmarks.
2. Prioritization of financing options shall be Public-Private
Partnership /CASDS /EAP / NABARD / SDP etc.,
• No works shall be executed unless sufficient Budget provision is
available.

ANDHRA PRADESH
BUDGET 2024-25
 WORKS
I. Fund Requirement for 2024-25
• The details of technical sanction value (estimate value),
agreement nos. and value, bills paid, and bills under process of the
work with HoA are populated to DDOs for review and confirmation.
• The DDOs in respect of works where the agreements have been entered & the
HoDs in respect of the works sanctioned but agreement not entered, would work
out the realistic requirement of every work.
• The above assessment would be made for every work based on the status of (a)
Land Acquisition (b) R&R (c) Forest Clearance (d) utility shifting/ROW (e) Approval
of Drawings and designs (f) Hydraulic clearance (g) subsisting contractual issues,
etc. impacting the progress of the work.
• After taking up this exercise and after careful evaluation the work-wise
requirement of funds shall be entered against each work.

ANDHRA PRADESH
BUDGET 2024-25
 WORKS
• In case of newly sanctioned works, the administrative sanction
shall be entered . i.e. G.O. No., date, dept., amount, name of the
work, etc to be entered afresh at HoD level in CFMS duly
enclosing the relevant documents.

• In case of Depts not having their own engineering wings or as

deposit works, the details of all sanctioned works shall be
made by the HoD of the executing Dept concerned with whom
the budget line under the Capital HoA is provided.

• With respect to the above works, the HoDs concerned shall

coordinate with the concerned executing agencies and ensure
that 100% of the works are entered.

• Data shall be entered in respect of the budget provided under

all the grants including CASP/EAP/SDP etc

ANDHRA PRADESH
BUDGET 2024-25
New Changes in the Budget 2024-25

The Principal Accountant General (PAG) has pointed out that

many departments are making provision under the Minor Head
800 - Other Expenditure' under the functional Major Head,
resulting in the correct nature of expenditure getting lost &
opacity in the nature of expenditure.
This practice is discontinued forthwith and the Finance
Department has prepared the relevant Minor Head in
consultation with PAG, as mentioned in Annexure to the GO.
If any existing M.H.800 is in your Departments, the concerned
departments shall examine the nature of expenditure and
classify the expenditure under an appropriate Minor Head and
send the proposals to Finance department.

ANDHRA PRADESH
BUDGET 2024-25
Budget 2024-25 – Sub Plans, Gender & Child Budgets
• Separate screens are developed for all sub plans viz., SCP, TSP, BC, and
Minority and also for Gender and Child Budgets

• Systems identifies all Plan HOAs for which budget needs to be segregated
under various sub plans, Gender & Child Budgets

• The Departments concerned are required to indicate the percentage of

expenditure under each Scheme/HOA for various sub-plans, Gender and
child Budgets.

• Once the Budget details are finalized, all the sub plans are submitted to the
logins of the nodal officers concerned for review and suggest modifications, if
any.

• User-Friendly Reports are made available for viewing the projections made
for various Sub Plans, Gender Budget & Child Budget.

• Budget Officers can view the reports & Make changes, if required, in the
Budget Projections before submitting to the Finance.

ANDHRA PRADESH
BUDGET 2024-25
Budget Projection for RECEIPTS
• User-friendly screens are developed for the projection of receipts. Budget
officers can view the projections made by them components-wise, and
service code wise. They can review and modify the projections before
submitting to the Finance Department.

• The budget estimates for receipts should be prepared based on the existing
rates of taxes, duties and fees, etc. and no increase or reduction in such
rates which has not been sanctioned by the government should be
proposed.

• Determined efforts should be made to set up collections under Non- Tax

revenue over the present level of collections. All departments concerned
should conduct a thorough review of all Non Tax revenue sources and
initiate action before submitting Non Tax Revenue Estimates.

• The Heads of Departments are requested to launch a vigorous drive for

collection of arrears, as resources will have to be raised for financing the
Budget.

ANDHRA PRADESH
BUDGET 2024-25
 For Special Attention of the Budget Officers…
• No provision should be made in the estimates for any expenditure item for which the sanction
has not been already accorded by the government.
• It is noticed that departments are not assessing fund requirement under standard object
heads realistically or classification is not made under the specified object class, resulting in
avoidable re-appropriation of funds or opening of new object heads to classify the
expenditure. This shall be avoided.
• Committed Expenditure viz. Subsidies, Maintenance, Social Security Pensions etc.: to be
completely provided for.
• Establishment Charges: shall be estimated based on average expenditure incurred during
the past three years.
• Budget projections for Non-recurring items (furniture, equipment, etc.) shall not to be
repeated on average expenditure; to be restricted to the actual requirement.
• Ban on vehicle purchase continues except for emergency services like Medical / Ambulatory
Services, Police and Fire Services, VVIP security. Provision of Budget under DH 510/512 shall be
restricted only for the sanctioned items.
• In view the acute shortage of resources to meet the competing demands, HoDs and other
budget Estimating Officers are advised to analyse the expenditure incurred on all non-salary
items and save at least 20% of the expenditure for the next financial year.
ANDHRA PRADESH
BUDGET 2024-25
Time Lines

Date of submission of Estimates online:

• The new software (https://nidhi.apcfss.in) is enabled.

HoDs to Administrative Department – 12.12.2023

Administrative Department to Finance Department – 14.12.2023.
Budget Speech Material - 28.12.2023.
Outcome Budget - 28.12.2023.

ANDHRA PRADESH
BUDGET 2024-25
Revised Minor Head 800

ANDHRA PRADESH
BUDGET 2024-25
ANDHRA PRADESH
BUDGET 2024-25
List of Contacts

Rajasekhar – 7997923111
Hari Krishna - 77299 81922
Sivaram - 99481 97221
Rizwan-9121148052

ANDHRA PRADESH
BUDGET 2024-25
THANK YOU

ANDHRA PRADESH
BUDGET 2024-25