In the Detailed Budget Estimates 2019-20, provisions for schemes/ functions transferred to Panchayat Raj/ Nagarapalika Institutions are included as lumpsum grants to Panchayats/ Municipalities against separate sub heads of account under the Minor head “191-Assistance to Municipal Corporations, 192-Assistance to Municipalities, 196-Assistance to District Panchayats, 197- Assistance to Block Panchayats and 198- Assistance to Grama Panchayats” under the concerned functional Major and Sub Major heads of the Departments. The break up of provisions earmarked under these heads of account along with the details of programmes / schemes for which provisions made are included in this document (Appendix-IV).
The grants provided to the Local Governments is not inclusive of expenses towards the payment of salary and allowances of the staff in the Offices/ Institutions brought under the control of the Panchayat Raj/ Nagarapalika Institutions. Such expenditure will be met directly from departmental heads of account as at present. Centrally Sponsored Schemes were also transferred to the Panchayat Raj/ Nagarapalika Institutions.
The Heads of Departments will give allotment to the respective District level Officers from the grant made in the budget. The Heads of Departments/ District level officers will give allotment to the Panchayat Raj Institutions. For this purpose, the head of account and the provision made in the Demands for Grants and Detailed Budget Estimates should be followed. Similarly, the Secretaries of the Local Self Government Institutions will prepare and present the Bill in the Treasury showing the head of account (indicating the Demand Number also in the case of the head of account 2515) and provisions in the Demands for Grants and Detailed Budget Estimates and in the Appendix IV. The details in this document are for the purpose of identifying the schemes for which the provisions are made under “191 -Assistance to Municipal Corporations, 192-Assistance to Municipalities, 196 - Assistance to District Panchayats, 197- Assistance to Block Panchayats and 198- Assistance to Grama Panchayats” under the various Major/ Sub major heads in the Demands for Grants and Detailed Budget Estimates. The Major, Sub Major and Minor heads shown in the Appendix IV are the same as shown in the Demands for Grants and Detailed Budget Estimates before transferring the functions to the Local Governments. The Panchayat Raj/ Urban Local Bodies will adopt the same classification of budget head of account in their account registers as shown in this document for classification of expenditure/ schemes.
Amount devolved for Local Governments towards Traditional Functions and Maintenance Expenditure for the year 2019-20 is incorporated in this document. The provisions earmarked for the Development Expenditure towards plan programmes of Local Governments for the year 2019-20 is also included in this Appendix.
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