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Kerala Budget Manual (Malayalam) | കേരള ബജറ്റ് മാന്വൽ | KBM

Kerala Budget Manual Malayalam

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About This Book

The Kerala Budget Manual (KBM) is a comprehensive regulatory guide issued by the Finance Department of the Government of Kerala. It serves as the authoritative blueprint for the preparation, submission, and execution of the state budget.

Key Details:

Language: The primary version of this manual is written in Malayalam, making it accessible to state government officials and the general public in Kerala.

Purpose: It outlines the systematic procedures for estimating revenue and expenditur…

The Kerala Budget Manual (KBM) is a comprehensive regulatory guide issued by the Finance Department of the Government of Kerala. It serves as the authoritative blueprint for the preparation, submission, and execution of the state budget.

Key Details:

Language: The primary version of this manual is written in Malayalam, making it accessible to state government officials and the general public in Kerala.

Purpose: It outlines the systematic procedures for estimating revenue and expenditure, ensuring that the financial management of the state aligns with constitutional requirements and statutory rules.

Core Contents of the Manual:

The manual is essential for understanding the lifecycle of public money in Kerala. It typically covers:

Budget Preparation: Detailed instructions for Drawing and Disbursing Officers (DDOs) and Heads of Departments on how to prepare "Annual Plan" and "Non-Plan" estimates.

Appropriation & Re-appropriation: Rules regarding how funds can be moved between different heads of accounts and the limitations of such transfers.

Legislative Control: The process of presenting the budget in the Legislative Assembly (Niyamasabha), the "Vote on Account," and the role of the Public Accounts Committee.

Financial Discipline: Guidelines on preventing over-expenditure and ensuring that funds are utilized for their intended purposes within the financial year.

Classification of Accounts: A breakdown of how government transactions are categorized into Consolidated Funds, Contingency Funds, and Public Accounts.

Product Details

Publisher
Sukumar Book Stall
Languages
English
Pages
192
Format
Paperback

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