Wajahat Shabir
SRINAGAR: The Jammu and Kashmir Finance Department has initiated the budget preparation exercise for the 2027-28 financial year, directing all administrative departments, heads of departments (HoDs), budget controlling officers and drawing and disbursing officers (DDOs) to submit their revised estimates for 2026-27 and budget estimates for 2027-28 by October 31.
According to an order issued by the Budget Division of the Finance Department, the budget exercise will be conducted entirely through the Budget Estimation, Allocation and Management System (BEAMS), with hard copies being accepted only for specified forms. The Finance Department said estimates must be completed at the DDO level by October 20, at the HoD level by October 25, and forwarded by administrative departments by October 31 for consolidation.
The department has instructed all administrative departments and district development commissioners to also submit a shelf of projects qualifying under SASCI for 2027-28.
The guidelines require departments to prepare salary estimates only against filled sanctioned posts, while providing separate statements on vacant posts without including them in the main expenditure estimates. No creation of new posts is to be budgeted in either the revised estimates for 2026-27 or the budget estimates for 2027-28.
Departments have also been directed to reconcile previous expenditure figures with the Accountant General’s records, use only the standardized detailed heads notified under Government Order No. 177-F of 2025, and link salary data with the JK Pay System and Centralised Personnel Information System (CPIS).
The Finance Department has asked departments to budget outsourced staff separately under a dedicated outsourcing head and furnish year-wise details of daily wagers, casual workers and other labourers from 2015-16 to 2026-27, along with the source of wage payments.
For capital expenditure, departments have been instructed to classify proposals under six categories — construction, upgradation and maintenance, buildings, procurement, gender-specific plans and child welfare plans — while clearly distinguishing ongoing works from new projects and preparing proposals in consultation with elected representatives and MLAs.
The order places renewed emphasis on Sustainable Development Goals (SDGs), requiring departments to prepare district-wise assessments, identify implementation gaps and align budget proposals with approved SDG action plans.
It also makes Gender Responsive Budgeting an integral part of departmental budget proposals, directing departments to classify allocations into categories where 100 per cent, 30-99 per cent and below 30 per cent of spending benefits women and girls.
Departments seeking funds for new vehicles will have to provide detailed justifications, including existing fleet strength, condemned vehicles, mileage covered and whether hiring vehicles would be more economical.
The Finance Department has also sought updated information on government guarantees, liabilities, grants-in-aid, public sector undertakings and fiscal risk statements required under the Fiscal Responsibility and Budget Management (FRBM) Act.
Additionally, all departments will have to submit Output-Outcome Budgets specifying physical and financial targets for schemes, with progress to be monitored through an online portal of the Planning, Development and Monitoring Department.
The order was issued by Financial Commissioner (Additional Chief Secretary) Finance, Shailendra Kumar, along with a detailed checklist of mandatory budget documents and formats to be submitted by departments.
