Effective - It is the responsibility of the authorities to whom allotments are made to watch progress of expenditure and to see that the expenditure does not exceed allotment.
(a) Budget Estimates for the ensuing year-When the estimates included under a detailed head are controlled by Army Headquarters, the head is said to be centrally controlled. No estimates are required to be submitted by local authorities under these heads. Details of (i) centrally controlled heads and (ii) authority at Headquarters responsible for the control of expenditure and initial preparation of the budget are shown in Appendix XXIV.
When the provision included under a detailed head is distributed to the local controlling authorities the head is said to be locally controlled. Details of
(i) locally controlled heads (ii)the officers responsible for the preparation of these estimates and control of expenditure and (iii) the channel through, and the dates on which the Budged Estimates are required to be submitted are given in Appendix XXV. The estimates of these heads will be prepared by Units on I.A.F.(TA)-3. All estimates in respect of locally controlled heads are forwarded through Controllers of Defence Accounts who will exercise a check on the estimates and record any corrections found necessary with reference to the sanctions of competent authority or the progress of expenditure. They will give full reasons in support of all modifications.
Corrections to the original estimates of locally controlled heads should be furnished to Army Headquarters in the same manner as the original estimates so as to reach them not later than the 15th December, and thereafter major changes if any, should be intimated as and when known but not later that 15th January.
(b) Periodical Estimates - The process of estimating does not end with the preparation of the original Budget Estimates for the ensuing year but continues throughout the year. The various other periodical estimates in respect of locally controlled heads that are to be prepared in the course of a year and sent to Headquarters in addition to the original Budget Estimates, are:-
(i) Preliminary Report - This estimate will show the extent to which the sanctioned Budget Estimates for the year are affected by circumstances known or orders promulgated either before or after 1st April which may necessitate modifications in those estimates and will be based on the actual expenditure for the first three months. The estimate is required to be submitted by local authorities to Army Headquarters through the Controller of Defence Accounts concerned so as to reach them by 15th August.
(ii) Preliminary Revised Estimates - This estimate is a forecast as accurate as possible for what the actual results for the year are likely to be. All important changes tending to increase or decrease the budget estimates as indicated by actual figures available or by other circumstances which have come to notice are taken into account, and will be based on the actuals for the five months. Information required for this estimate will be furnished by the local authorities to Army Headquarters through the Controller of Defence Accounts concerned so as to reach them by the 30th October.
(iii) Revised Estimates - This estimate is by way of corrections to Preliminary Revised Estimates which is a more accurate estimate of what the results of the year are likely to be and is based on the actuals for the first seven months of the year. This estimate will be furnished by local authorities to Army Headquarters through the Controller of Defence Accounts concerned so as to reach them by the 15th December. Major changes, if any, to this estimate will be notified by local authorities to Army Headquarters in the usual manner as and when known but not later than 15th January.
(iv) Modified Appropriation - This is a final estimate for the year and will be based on the latest known actuals, and the likely expenditure during the remaining period of the year. This estimate will be furnished by local authorities to Army Headquarters through the Controller of Defence Accounts concerned so as to reac