What is Grant ?

 

                                                        Example: 

Grants	Amount Rs.	Vote of Parliament in
Original Grant	100	Budget Session
Supplementary Grant	20	Winter Session
Residual Modifications	(-) 5	See below Note
Final Grant	115

Note: Residual Modification sanctioned by Competent authority (i.e., Railway Board, GM, etc other than Parliament) i.e., Reappropriations, withdrawals, surrenders, etc, It may be a plus or minus amount. 

Excess Grant:  

• Regularization of Excess Expenditure  (Actual Expenditure in excess of Final Grant)  

• Authority: Article 115 of the Constitution of India 

• Excess grants are made when the expenditure has been incurred after a Financial Year has expired.  

• Actual expenditure incurred (out of Consolidated Fund) in excess of Grant voted by the Parliament will be regularized by: 

• Reasons to be fully explained by the spending authorities. 

• On the recommendation of PAC as a result of scrutiny of Appropriation Accounts of Railways and Audit Report of C&AG.  

• Presented after obtaining the recommendation of the President of India. 

Classification of Expenditure - Recent changes - PPT prepared on 07.01.2021

 PPT on Classification of Expenditure - Recent Changes 

Classification of expenditure recent changes 07.01.2021 from Nageswara Rao M

Single Demand Number for Ministry of Railways - 83

Single Demand Number for Ministry of Railways is 83  (as per Budget documents 2020-21)

Note:

The reason why the Government changes the number of Demand pertaining to Railways is not clear. Initially i.e., when Railway Budget was merged with General Budget in 2017-18, Single Demand No. 80 was allotted for Railways.  Subsequently, 80 was changed to 81,  again changed to 82.  Finally as per latest budget documents of 2020-21 year, it is again changed to 83. 

May be due to intervening of some new ministries/ depts and alphabetical order are the reasons for such change. 

Union Government of India - Demands for Grants

Total number of Demands for Grants for all Ministries - Government of India  - 101

·         54 Ministries  -101 Demands for Grants

·         Demand Numbers assigned to the Ministries as per alphabetical order.  For example, Agriculture ministry Demand Numbers are 1 & 2.  Atomic Energy Demand number is 3.   Last Demand Number 101 is assigned to Youth affairs & sports.

·         For complete list of Demands for Grants as per 2020-21 Budget, clickhere

·         Summary of Demands for Grants of Union of India

Ministry	Number of Demands
Finance	12
Home Affairs	11
Defence	4
Railways	1
Other Ministries (50)	73
Total	101