1. Budgeting and Expenditure Control
Expenditure Issues
Budgeting and Expenditure Control

2. Expenditure Issues
Items of Expenditure identified by the Ministry of Law and Justice, GOI
Serial No
Categories of Expenses
HOA 1
Electoral Roll & EPIC
102 7
Advertisement
106 2
Wages 8
SVEEP 3
Honorarium & Allowances 9
Election Materials 4
Transport 10
IT Expenses 5
Printing and Publication 11
Training Cost 6
Miscellaneous Expenditure

3. Expenditure Issues
Share of different Components of District Expenditure

4. Major Areas of District Expenditure
Expenditure Issues
Major Areas of District Expenditure
1. Any Other Head wise Expenditure : 33.31%
2. Honorarium and Allowances : 20.91%
3. Transportation: 19.48%
4. Procurement of Election Materials:10.61%

5. Expenditure Issues : District Wise Expenditure Patterns during last Lok Sabha Elections, 2014

6. Expenditure Issues : District Wise Expenditure Patterns during last Lok Sabha Elections, 2014
Districts with lower trends of Expenditure
Districts with higher trends of Expenditure
Coochbehar
Kolkata North
North 24 Parganas
Kolkata South
Murshidabad
Nadia
Howrah
Purulia

7. Expenditure Issues : Major Item Wise District Expenditure : : Other Expenses
Our experience of the last Lok Sabha Elections, 2014 has shown a trend where Other Expenses across the districts appear uniformly inflated barring exceptions of Uttar Dinajpur, Paschim Medinipur and Kolkata South districts.

8. Expenditure Issues : Major Item Wise District Expenditure : : Transport Expenses

9. Expenditure Issues : Major Item Wise District Expenditure : : Honorarium and Allowaces

10. Expenditure Issues : Item Wise District Expenditure Compared
% Expenditure on Honorarium and Allowances
% Expenditure on Transport
% Expenditure on Materials
% Expenditure on Other Expenses
Coochbehar 26 1 14 45
Jalpaiguri 21 28 10
Darjeeling 29 17 31
Uttar Dinajpur 15 25 5
Dakshin Dinajpur 3 20 52 53
Malda 27
Murshidabad 7
Nadia 23
North 24 Pgs 11 39
South 24 Pgs
Kolkata south 35 47 8
Kolkata North 9 6
Howrah 2 57
Hooghly 24 4
Purbo Medinipur 36
Paschim Medinipur
Purulia 38 30 49
Bankura 19
Burdwan 12 69
Birbhum 56

11. Expenditure Issues : District Expenditure Compared
Components of Expenditure
Districts with higher trends of Expenditure
Any Other Expenses
Burdwan, Howrah, Birbhum, Murshidabad, Kolkata North
Transport
Purulia, Jalpaiguri, Malda, South 24 Parganas, Uttar Dinajpur
Honorarium and Allowances
Purulia, Purbo & Paschim Medinipur, Kolkata South, Birbhum
Materials
Dakshin Dinajpur, Purulia, Kolkata South, Birbhum, Darjeeling

12. Expenditure Issues : Other Expenses
There is a need of defining what constitutes Other Expenses. At the same time, it is equally important to understand what should not fall under Other Expenses.
What Comes Under Miscellaneous Expenses
What does not Comes Under Miscellaneous Expenses
Computer Stationery / Data Entry Works
Polling Station Infrastructure : BMF
Electricity/ Telephone & Mobile Expenses
Access to Polling Stations : Roads
Stationery/ Printing and Photo-copying
Accessories: Procurement and repair thereof
Postage
Sundry Hiring Charges (AC Machines/Gadgets for instance)
Polling Station Infrastructure : MPS
DC/RC/Counting Infrastructure
Hiring Charges only when inevitable
Refreshment Expenses when inevitable

13. Budgeting showing projected Expenditure item-wise
Expenditure Issues :
Budgeting showing projected Expenditure item-wise
ADM in charge of Treasury to be designated Nodal Officer (Expenditure) of districts sufficiently in advance
No Expenditure is to be booked and classified as Miscellaneous/Other Expenses. All categories of expenditure shall have to be booked and classified.
Tighter Expenditure Control and financial discipline.