What is Plan 1.The economy of India is based in part on Planning through its five-year plans, which are developed, executed and monitored byeconomy of India Planning the Planning Commission.Planning Commission 2.For our Department also Plan, about expansion of existing net work, Development of Human resources, and improvement to Infrastructure is prepared got approved by Planning commission and Executed in a phased manner during the five year period.

Various Plan periods 1. First Five-Year Plan ( ) 2. Second Five-Year Plan (1956–1961) 3. Third Five-Year Plan (1961–1966) 4.Fourth Five-Year Plan (1969–1974) 5. Fifth Five-Year Plan (1974–1979) 6. Sixth Five-Year Plan (1980–1985) 7. Seventh Five-Year Plan (1985–1990) 8.Eighth Five-Year Plan (1992–1997) 9. Ninth Five-Year Plan (1997–2002) 10. Tenth Five-Year Plan (2002–2007) 11. Eleventh Five-Year Plan (2007– Eleventh Five-Year Plan (2007–2012)

Plan - Physical /Financial Targets 1.After the five year plan is approved by the Planning Commission annual physical target to be achieved by the Circles will be fixed by the Directorate and the communicated to the Circles. It is called Physical Target. 2.Likewise funds for the implementation of these plan schemes will also be allotted under Plan Heads. It is called Financial target 3. Funds are allotted for a specific Plan target / project. It should be utilised only for that purpose for which it was allotted. 4. Appropriation of plan funds for some other purpose is not permissible.

Plan - Physical /Financial Targets 5.Keeping plan funds until the completion of financial year without spending is a serious irregularity. 6.When there is no need for plan funds, it should immediately be surrendered with the reasons. Such funds can be utilised by the needy divisions/regions. 7.Whenever sanctions are issued to incur plan funds, the sanction should bear the correct head of account as well as the word PLAN within bracket specifically in the sanction.

Plan - Physical /Financial Targets 8.Whenever sanctions are issued to incur plan funds, the sanction should bear the correct head of account as well as the word PLAN within bracket specifically in the sanction. 9.Using the word PLAN as a water mark across the sanction will immediately captured by all and everyone knows that it is an allotment under plan head so that it can be booked correctly. 10.Whenever bills are prepared in connection with plan expenditure, the head of account along with the word PLAN should invariably be mentioned in the bill in red ink. 11. Since same Head of account exists both PLAN and NON – PLAN heads, to avoid misclassification the word PLAN should invariably be mentioned.

Plan - Physical /Financial Targets 12.Preparation of Plan Expenditure Statement – Divisional Office should submit the plan expenditure statement to Regional Office before 3 rd of every month, in turn, it should be submitted by the Regional Office before 5 th to Circle Office/Budget. 13.The plan expenditure statement should be signed by the Divisional Head. 14.The plan expenditure statement should reflect only the actual expenditure charged. 15.Whenever orders are issued under DGS&D the amount of expenditure should be shown separately. The expenditure is shown as non cash transaction until it is adjusted through settlement account. In this case you have to watch the receipt of ISD bills from the O/O GMPAF..

Plan - Physical /Financial Targets 16.Similarly, when AA & ES has been issued under the plan funds in respect of civil works, the amount of expenditure should be shown separately. It should not be immediately taken as expenditure until the bills are passed by the EE Civil Wing. 17. The plan heads may vary from year to year depending upon the allotment made by the Directorate on various Plan targets/projects 18.It should be ensured that all the plan allotments are incurred in the financial year in which it is allotted. It should not be carried over to the next financial year.

Non-Plan 1.All the expenditure incurred in connection with maintaining normal services is called non-plan expenditure. 2.Directorate will make allotment of funds to Circles according to their requirement as projected in their BE. 3.The allotments are made according to Head of account. 4.The allotment so received for one specific head of account should not be reapprpriated to some other head of account.

Non-Plan 5.Expenditure should not be incurred without allotment. 6.All the expenditure should be incurred proportionate to the allotment. 7.Rush of expenditure at the fag end of the financial year should be strictly avoided. 8.If expenditure under any particular is going beyond allotment matter should be brought to the competent authority either to contain expenditure or to get additional allotment.

Control over expenditure. 9.Various budget are prescribed for submission by Divisional offices to RO. 10. These Budget statements give us the details of expenditure incurred under various heads by the divisions. 11.These budget statements are to be thoroughly studied to ensure the expenditures are within the allotment. 12.If not the matter should be brought to the notice of the competent authorities for further action.