(1) Every budget, revised budget or supplemental budget shall be accompanied by an explanatory memorandum with reference to each major item of estimated receipt and charge and it shall be in the Form shown in Appendix – I to these rules in the case of institution getting an annual income of more than Rs. 5,000 and in the form shown in Appendix – II in the case of institutions getting an annual income of Rs. 5,000 and less and the budget, revised budget or supplemental budget shall also be accompanied by the statements specified below:
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(a) Statement of assets (other than refundable deposits) as on 1st March,—
(i) cash on hand ;
(ii) cash in current and savings accounts;
(iii) value of grains and stores ;
(iv) investments in fixed deposits, National Savings Certificates.
Government bonds and shares, with details as to each item ;
(v) arrears under inams and leases or lands, buildings, sites and other rights and decrees ;
(vi) advances recoverable other than Law charges ;
(vii) advances recoverable (Law charges);
(viii) loans to be recovered (with information as to date of sanction and terms of repayment) of each item.
(b) Statement of liabilities as on 1st March,—
(i) loans (with information as to date on which taken and terms of repayment);
(ii) taxes, licence fees and contribution to local bodies ;
(iii) value of provisions etc., to be paid for ;
(iv) salaries and allowances;
(v) other items.
(c) Statement as on March, of refundable deposits made by lessees, contractors, employees, etc., with information as to how each amount is invested or held;
(d) Dhittam in force, for daily poojas and festivals;
(e) Schedule of establishment including ulthurai with information as to pay drawn, the pay that will be drawn at the beginning of the fasli for which the budget relates;
(f) Schedule of establishment as sanctioned or in vogue and a copy of the order of sanction;
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(g) A copy of sanctioned programme of works and a copy of the order of sanction ;
(h) Detailed estimates for major repairs and constructions costing Rs. 500 and more and the copies of the order of sanction, if any, by competent authority :
Provided that in the case of institution getting an annual income of less than Rs. 5,000 statements (f) to (h) need not be sent.
(2) In respect of every religious institutions the annual income of which is not less than Rs. 1,000 a copy of the budget as approved by the Commissioner shall be sent to the Auditor concerned,