Budget Calender 2026-27..pdf
Budget Calendar 2026–27
Month Activity Category HQ (Budget Divisiion ) Activities Circle Office Activities PAO Activities
April May
BE Allocation,
Closing of accounts Expenditure analysis Procurement Planning
Monthly Review
Rationalization Of HoA
1. Distribution of BE 2026-27 (Scheme/Non-Scheme)
2. Evaluation of > Rs.70 cr- < Rs.120 cr variation
3. Seeking Explanation from CIrcles/Units For variation 4. Revision of vertical mapping and Finalisation with operating division 5. Communication of Revenue targets 2026-27
6. Gender Budget Review meeting
1. Monthly Review of Revenue & Expenditure
2. 1st Stage of Rationalization of Non-Scheme Heads
3. Sco GeM Meeting .
4. Gender Budget Q1 Programme
1. Sub-allotment of BE to Divisions via Budget Module
2. Identification of reasons for variations between estimation and actual expenditure
3. Uploading of Annual Procurement Plan on GeM Portal 4. Communication of Revenue targets to Subordinate units 5. Activating Subordinate Units for early Procurements
1. Monthly Review of Revenue and Expenditure
2. Finalisation of variation assessments and sending reply to DOP HQ 3. Following up with subordinate units for early procurements 4. Monthly analysis of DIfference Between APT and eLekha
1. Monthly Review of Revenue and Expenditure.
1. Finalization of Accounts for FY 2025-26
2. Identification of Variation between Estimates, Preparation of Excess and savings, asking for reasons for savings or Excess
3. Circle wise Budget Training program & Gender Budget programs (seperate intimation regarding the schedule for this activity will be intimated by HQs.)
4. Monthly Elekha APT reconciliation (if any)
5.Submission of MMIS quarterly Data to HQ
1. Monthly Review of Expenditure and Revenue with Sr. DDG (PAF) 2. Evaluation of Monthly account's to find out irrational expenditure 3. Circle wise Budget Training program- Cntd
4. Monthly Elekha APT reconciliation
5. Monthly Review allotment V/S expenditure
1. Monthly Review of Expenditure and Review with Sr. DDG (PAF)
June Monthly Reviews Rationalisation Of HoA
1. Monthly Review of Revenue & Expenditure 2. Finalisation of Rationalization of Non-Scheme Heads
2. Issue of early Procurement Final instructions to Subordinate units 3. Monitoring of Scheme HoA for propotional Expenditure
4. Monthly analysis of DIfference Between APT and eLekha
1. Quarterly Reviews ( including GeM and MSME payments reviews to be done
2. Evaluation of Monthly account's to find out irrational expenditure 3. Circle wise Budget Training program- Finish
4. Monthly Elekha APT reconciliation
5. Monthly Review allotment V/S expenditure
1. Prep of Q1 Reports & Revenue Trends
July Quarterly Review1. Quarterly Review by Secretary (Posts)/HMoC 2. Identification of Propotionaly less acheivements
with all expenditure incurring units)
2. Identification of "Slow-Moving" Heads under Revenue and Expenditure 3. Monthly analysis of DIfference Between APT and eLekha
2. Monthly Elekha APT reconciliation
3. Quarterly Review of Budget Performance, Idenification of bookings without funds, Less or excessive bookings Etc
4. Submission of MMIS quarterly Data to HQ
5. Monthly Review allotment V/S expenditure
August
Monthly Reviews
Maximise procurements and payments Rationalisation of HOA
1. Release of Approved Rationalized Heads 2. Monthly Review
1. Monthly analysis of DIfference Between APT and eLekha 2. Circulation of BE/RE data requirements to SUbordinate Units. 3. Circle level review meetings to ensure 60 % booking under Establishment Expenditure & Scheme expenditure heads.
1. Monthly Elekha APT reconciliation
2. Monthly Review allotment V/S expenditure
3. Intimation to CO/Divisions regarding % expenditure and BE/RE preparations.
Sept Monthly Review Budget Estimates
Pre Budget Discussion
1. Monitoring 60% Expenditure Target
2. Finalisation of BE/RE and Communication to MoF 3. Preparation of Annexures and supproting Documenst
1 Arranging Pre Budget Discussion with MoF
1. Submission: RE 2026-27 & BE 2027-28 to budget Division DoP HQ 2. Monthly analysis of DIfference Between APT and eLekha 3. Monthly Review Revenue and Expenditure
1. Monthly Elekha APT reconciliation
2. Monthly Review allotment V/S expenditure 3. Evaluation and Concurrence of BE/RE Proposals 1. Monthly Elekha APT reconciliation
Oct
Monthly Review
merger and Creation Of HoA for FY 2027- 28
2. Quarterly Review by Secretary (Posts)/HMoC 3. Merger and Creation of HoAs for FY 27-28
1. Monthly analysis of DIfference Between APT and eLekha 2. Quarterly Review of Reveneue and Expenditure.
2. Monthly Review allotment V/S expenditure 3. Submission of MMIS Q2 data to HQ 4. Quarterly Review
Nov Monthly Review
Liaison With MoF
Dec Ceiling and HOA wise provision Finalisation of HoA for FY 27-28
DDFG
1. Follow-up with MoF on Supplementary Demands 2. Monthly Review of Revenue and Expenditure
1. Coordination for RE Approval in Parliament 2. Receipts of Budget Ceiling for RE&BE 3. Preparation of HoA-wise provisions for FY 27-28 4. Entering Details into UBIS portal
1. Finalisation of DDFG
1. Monthly Review Target acheivement (75% by Nov end) 2. Review if Expenditure, Ensuring Maximum booking. 3. Monthly analysis of DIfference Between APT and eLekha
1. Year-end Procurement Planning
2. Monthly Review
4. Monthly analysis of DIfference Between APT and eLekha 1. Preparatory works for RE Allotments.
1. Monthly Elekha APT reconciliation
2. Monthly Review allotment V/S expenditure
3. Special efforts to identify accounting errors and the correction of books. 1. Monthly Elekha APT reconciliation
2. Monthly Review allotment V/S expenditure
3. Issuance of directions to Subordinate units regarding Budgetary and Accounting irregularities noticed.
4. Issuance of advisory on last-minute procurements and Rush of Expenditure 1. Monthly Elekha APT reconciliation
Jan Feb
RE Allotment
Quarterly Review
Discussion on Budget Announcements Standing Committee-related matters Printing of DDFG
2. Circle-wise Allotment of Revised Estimates (last Week) 3. Prep of Output-Outcome Reports & other Documents for Parliment 4. Quarterly Review by HMoC
1. Preparations of points for Discussion on Budget allotments. 2. Arrangements for Standing Committee Meeting.
3. Preparation of LoP, Cordination with Divisions, MoF & Parliament 4. Printing of DDFG from the Security Printing Press,
5. Presentation of DDFG to Parliament
2. Monthly analysis of DIfference Between APT and eLekha 3. Quarterly Review by HMoC
4. Estimation and Surrender of savings
1. Subseqent allotment of RE to subordinate units 2. Monthly analysis of DIfference Between APT and eLekha 3. Monthly Review
4. Monitoring of Expenditure, Surrender of Savings.
2. Monthly Review allotment V/S expenditure
3. Submission of MMIS Q3 Data to HQ
4. Quarterly Review
1. Monthly Elekha APT reconciliation
2. Monthly Review allotment V/S expenditure
3. Evaluation of Expenditure trends and identification of Savings/Excess 4. Reminder on advisory on last- minute procurements and Rush of Expenditure
March Closing
BE 27-28 Allotments
1. Last Minute Adjustments on RE26-27
2. Calculation of anticipated expenditure and surrender of Savings 3. Approval on Reappropriation and data feeding to UBIS Portal 4. Preparation of circle-wise allotments for BE 27-28 5. Communication of BE 2027-28 for ensuing year
1. Monthly analysis of DIfference Between APT and eLekha 2. Monthly Review
3. Last-minute adjustments (Intra Circle and inter Circle) by 15-March
1Closure of Accounts & Journal Entries 2. Monthly Elekha APT reconciliation 3. Monthly Review allotment V/S expenditure