Financial Rules · Budget Rules
BUDGET RULES
Andhra Pradesh Government – Budget Preparation, Control, Execution & Financial Management
Constitutional Budget Structure
CONSOLIDATED FUND
Article 266(1)
- Revenue receipts
- Loans and borrowings
- Repayment of loans
- Revenue, Capital and Loan Accounts
CONTINGENCY FUND
Article 267(2)
- Unforeseen expenditure requiring immediate action
- Pending legislative authorization as applicable
- No historical corpus amount is presented as current
PUBLIC ACCOUNT
Article 266(2)
- Provident Funds
- Deposits and advances
- Small Savings
- Suspense, miscellaneous and other Public Account transactions
Budget Classification
Account classification should always be verified with the current List of Major and Minor Heads / applicable Finance Department instructions.
Under Article 202 of the Constitution of India, the Annual Financial Statement is the statement of estimated receipts and expenditure of the State for each financial year laid before the Legislature.
- Financial planning instrument
- Legislative control over expenditure
- Resource allocation mechanism
- Expenditure control mechanism
- Basis for monitoring financial and physical performance
- Tool for identifying priorities and liabilities
Expenditure should be kept within the amount authorized and released under applicable budgetary and financial controls.
The website repository contains a published Finance Department order on preparation of Budget Estimates and Revised Estimates for 2026–27. Other current-year controls listed below require verification against the applicable official order.
- Comprehensive Budget Release Order (CBRO)
- Distribution through the CFMS Budget Module
- Budget distribution linked to work plans and programme priorities
- Monitoring of monthly or quarterly expenditure
- Current release and reappropriation restrictions
- Current economy instructions
- Current NIDHI online budget process
B.E.
Estimate for forthcoming year
R.E.
Revised estimate for current year
ACTUALS
Actual expenditure or receipts recorded
Appropriation = Legislative authorization · CBRO / Budget Release = Release or distribution mechanism.
Reference table
Budget Concepts – Quick Reference
| Concept | Meaning | Main Reference | Current / General |
|---|---|---|---|
| Budget | Estimated receipts and expenditure for a financial year | Constitution / Budget Manual | General |
| Annual Financial Statement | Statement laid before the Legislature | Article 202 | General |
| Consolidated Fund | Principal Government fund for receipts and authorized expenditure | Article 266(1) | General |
| Public Account | Funds held or transacted in the Public Account | Article 266(2) | General |
| Contingency Fund | Urgent unforeseen expenditure pending authorization as applicable | Article 267(2) | General |
| B.E. | Estimate for the forthcoming year | Budget instructions | General |
| R.E. | Likely final estimate for the current year | Budget instructions | General |
| Actuals | Recorded receipts or expenditure | Accounts | General |
| Appropriation | Legislative authorization | Constitution / Appropriation Act | General |
| Reappropriation | Permissible transfer of provision | Delegated powers / current orders | General |
| Supplementary Grant | Additional legislative authorization where required | Constitution / current orders | General |
| Budget Release | Release or distribution of authorized provision | Current Finance instructions | Current |
| CBRO | Comprehensive Budget Release Order | Current Finance instructions | Current |
| CCO | Chief Controlling Officer | Budget administration | General |
| SCO | Subordinate Controlling Officer | Budget administration | General |
| DDO | Drawing and Disbursing Officer | Financial administration | General |
| Head of Account | Government account classification | Current accounts classification | General |
| Object Head | Nature or object of expenditure | Current accounts classification | General |
| Liability | Amount legally or administratively due | Financial control | General |
| NIDHI | Online budget process described in current-year instructions | Latest Finance instructions | Current |
| CFMS | Financial management platform used for applicable budget processes | Latest Finance instructions | Current |
| Performance Budget | Links outlay, physical target and outcome | Budget Manual / instructions | General |
| Surrender of Savings | Return of genuine unneeded provision under current procedure | Budget Manual / current orders | General |
Related Financial Rules
Disclaimer
This module is intended as a practical reference for Andhra Pradesh Government employees. Budget rules, Government Orders, financial powers, release procedures, classification, reappropriation provisions and year-specific instructions may be amended from time to time. Users should always verify the latest applicable Government Order, Finance Department circular, Budget Manual provision and departmental instructions before taking financial action.