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ISLAMABAD: Finance Division has reportedly earmarked Rs 573.915 million Provisional Indicative Budget Ceilings (IBCs) for FY 2024-25, of which Rs 444.297 million will be for Employee-Related Expenses (EREs) whereas Rs 129.618 million will be earmarked for Non-ERE expenditure, sources in Finance Division told Business Recorder.

Recurrent budget for FY 2025-26 has been estimated to be Rs 630.206 million whereas Rs 669.378 million will be for Rs 669.378 million.

ERE and Non-ERE allocation is for main Division, Attached Departments and Subordinate Offices. Any allocations for Grant-in-Aid to Autonomous Bodies and Entities shall be kept at bare minimum only to meet their budget shortfall for a limited period of time as non-recurring expenditure.

Ministry issues guidelines for PSDP 2024-25

As per approved policy and in line with sound budget making principles, Finance Division, shall consider any requests for increase in any allowance of any other benefit, perks and privileges only as part of annual federal budget making process.

According to sources, Finance Division maintained that following mandatory instructions shall be strictly and fully followed by all PAQs, Heads of Departments and Bodies/ Entities while preparing budget estimates for each cost centre and head of accounts in the form of BQs and NISs: (i) PAQs are required to comply with the provisions of the PFM Act, 2019 regarding performance-based budgeting and expenditures by formulating well-defined plans; (ii) guidelines and procedures contained in Financial Management and Power of PAQs Regulations, 2021 and the BCC for FY 2024-25 shall be adhered to; (iii) ensure adoption of Treasury Single Account (TSA) as per Section 30 of the PFM Act, 2019 read with @ Cash Management and TSA Rules, 2024; (iv) IBCs for development budget, where applicable, will be shared separately by the Planning, Development & Special Initiatives Division; (v) employee-related expenses for the cost centres/ heads of accounts of the main Division, attached Departments and Sub-ordinate Offices shall be protected for the full financial year within the respective IBCs in BOs/ NISs; (vi) ERE expenditure shall only include the budget estimates against filled posts as there is a ban on creation of new posts and all the posts lying vacant for three years shall be abolished forthwith; (vii) for Gender Responsive Budgeting, PAOs, Heads of Departments and Bodies/ Entities are required to fill the respective forms including BOs/ NISs, whereby, specifying gender wise, planned expenditure; (viii) for Climate Sensitive Budgeting/ Green Budgeting the information has to be filled for both current and development budget as per the typology defined in Form-IV. The cost centres related to green component shall also be identified while submitting the BOs/ NISs (for guidance a workshop will be held in due course); (ix) KPIs related to gender and climate may also be identified separately in Performance-Based Budgeting (Form-l); (x) PAOS, Heads of Departments and Bodies/ Entities shall submit Quarter Wise Budget Estimates (Form-XV) for FY 2024 -25; (xi) PAOs shall make expenditures keeping in view the budgetary allocations without any assumption of additional allocation during the financial year. Supplementary budget, regular and technical, shall not be provided except in exceptional circumstances after approval of the ECC and the Cabinet; (xii) PAOS, Heads of Departments and Bodies/ Entities shall ensure approval of budgets, both revenue and expenditure, as provided for in respective laws in case of autonomous bodies and other entities. PAOs shall also ensure that autonomous bodies and other entities generate sufficient revenues from sources defined in their respective statutes and curtail expenditure for financial self-sustainability; (xiii) Autonomous Body’s Budget for FY 2024-25 is required to be submitted under the heads of pay of officers, pay of staff, regular allowances, other allowances ad operating expenses; (xiv) no allocations shall be made for keeping any head of account operative, both ERE and Non-ERE; (xv) austerity measures, as issued by Finance Division from time to time, shall be fully adhered to. No allocations shall be made for banned heads of expenditures. Such allocation, if made, shall be released after approval of the austerity committee; (xvi) ensure full allocation of rupee cover against all anticipated foreign grants and loans during the financial year. Any allocation subsequently requested for will be adjusted from within the funds provided; (xvii) sufficient funds shall be allocated from Non-ERE budget for essential payments like court cases, assistance to families of employees who die in service, capacity building and trainings, maintenance of assets and for clearance of liabilities; and (xviii) review international subscriptions, contributions, etc.; to prevent unnecessary outflow of foreign exchange.

Copyright Business Recorder, 2024

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