Finmin: Cash Management System in Central Government-Modified Exchequer Control Based Expenditure Management in respect of Q2 of 2021-22

Finmin: Cash Management System in Central Government-Modified Exchequer Control Based Expenditure Management in respect of Q2 of 2021-22

Cash Management System in Central Government-Modified Exchequer Control Based Expenditure Management in respect of Q2 of 2021-22

F.No. 12(13)-B(W&M)/2020
Ministry of Finance
Department of Economic Affairs
(Budget vision)

New Delhi,
30th June,2021.


Subject: Cash Management System in Central Government-Modified Exchequer Control Based Expenditure Management in respect of Q2 of 2021-22.

Attention of Ministries/Departments is drawn to this Ministry’s O.M. issued under F.No.15(39)-B(R)/2016 dated 21.8.2017 regarding modified exchequer control based expenditure management under Cash Management System in Central Government .

2. The existing guidelines for expenditure control have been Keeping in view the evolving situation arising out of COVID-19 and anticipated cash position of Government, it is felt essential to regulate Quarterly Expenditure Plan (QEP)/Monthly Expenditure Plan {MEP) of specific Ministries/Departments for Quarter 2 (July-September, 2021) in the following manner :

(i) Category A – Ministries/Departments of the following Demands/ Appropriations will continue to be governed by the extant MEP/QEP guidelines:

Number and Name of the Demand/Appropriation
Demand No. 1Department of Agriculture, Cooperation and Farmers’ Welfare
Demand No.4Ministry of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homeopathy ( AYUSH)
Demand No. 6Department of Fertilisers
Demand No. 7Department of Pharmaceuticals
Demand No. 15Department of Food and Public Distribution
Demand No. 20Capital Outlay on Defence Services
Demand No. 21Defence Pensions
Demand No.37Interest Payments
Demand No. 39Pensions
Demand No. 40Transfers to States
Demand No.44Department of Health and Family Welfare
Demand No..45Department of Health Research
Demand No. 59Ministry of Housing and Urban Affairs
Demand No. 62Department of Drinking Water and Sanitation
Demand No. 67Ministry of Micro, Small and Medium Enterprises
Demand No.84Ministry of Railways
Demand No. 85Ministry of Road Transport and Highways
Demand No. 86Department of Rural Development
Demand No. 94Department of Space
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(ii) Category B: Ministries/Departments of the following Demands/ Appropriations will require to restrict the overall expenditure within 20% of BE 2021-2022 in Quarter 2 (July to September, 2021):

Number and Name of the Demand/Appropriation
Demand No. 2Department of Agricultural Research and Education
Demand No. 3Atomic Energy
Demand No. 5Department of Chemicals and Petrochemicals
Demand No. 8Ministry of Civil Aviation
Demand No. 9Ministry of Coal
Demand No. 10Department of Commerce
Demand No. 11Department for Promotion of Industry and Internal Trade
Demand No. 12Department of Posts
Demand No. 13Department of Telecommunications
Demand No. 14Department of Consumer Affairs
Demand No. 16Ministry of Corporate Affairs
Demand No. 17Ministry of Culture
Demand No. 18Ministry of Defence (Civil)
Demand No. 19Defence Services (Revenue)
Demand No. 22Ministry of Development of North Eastern Region
Demand No. 23Ministry of Earth Sciences
Demand No. 24Department of School Education and Literacy
Demand No. 25Department of Higher Education
Demand No.26Ministry of Electronics and Information Technology
Demand No. 27Ministry of Environment,Forests and Climate Change
Demand No. 28Ministry of External Affairs
Demand No. 29Department of Economic Affairs
Demand No. 30Department of Expenditure
Demand No. 31Department of Financial Services
Demand No. 32Department of Investment and Public Asset Management (DIPAM)
Demand No. 33Department of Revenue
Demand No. 34Direct Taxes
Demand No. 35Indirect Taxes
Demand No. 36Indian Audit and Accounts Department
Demand No. 41Department of Fisheries
Demand No. 42Department of Animal Husbandry and Dairying
Demand No. 43Ministry of Food Processing Industries
Demand No. 46Department of Heavy Industry
Demand No. 47Department of Public Enterprises
Demand No. 48Ministry of Home Affairs


Number and Name of the Demand/ Appropriation
Demand No. 49Cabinet
Demand No. 50Police
Demand No. 51Andaman and Nicobar Islands
Demand No. 52Chandigarh
Demand No.53Dadra and Nagar Haveli and Daman and Diu
Demand No. 54Ladakh
Demand No. 55Lakshadweep
Demand No. 56Transfers to Delhi
Demand No. 57Transfers to Jammu and Kashmir
Demand No. 58Transfers to Puducherry
Demand No.60Ministry of Information and Broadcasting
Demand No. 61Department of Water Resources, River Development and Ganga Rejuvenation
Demand No. 63Ministry of Labour and Employment
Demand No. 64Law and Justice
Demand No. 65Election Commission
Demand No. 66Supreme Court of India
Demand No. 68Ministry of Mines
Demand No. 69Ministry of Minority Affairs
Demand No. 70Ministry of New and Renewable Energy
Demand No. 71Ministry of Panchayati Raj
Demand No.72Ministry of Parliamentary Affairs
Demand No. 73Ministry of Personnel, Public Grievances and Pensions
Demand No. 74Central Vigilance Commission
Demand No. 75Ministry of Petroleum and Natural Gas
Demand No. 76Ministry of Planning
Demand No. 77Ministry of Ports,Shipping and Waterways
Demand No. 78Ministry of Power
Demand No. 79Staff, Household and Allowances of the President
Demand No. 80Lok Sabha
Demand No. 81Rajya Sabha
Demand No. 82Secretariat of the Vice-President
Demand No. 83Union Public Service Commission
Demand No.87Department of Land Resources
Demand No. 88Department of Science and Technology
Demand No. 89Department of Biotechnology
Demand No.90Department of Scientific and Industrial Research
Demand No. 91Ministry of Skill Development and Entrepreneurship
Demand No. 92Department of Social Justice and Empowerment
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Number and Name of the Demand/Appropriation
Demand No. 93Department of Empowerment of Persons with Disabilities
Demand No. 95Ministry of Statistics and Programme Implementation
Demand No. 96Ministry of Steel
Demand No. 97Ministry of Textiles
Demand No. 98Ministry of Tour ism
Demand No. 99Ministry of Tribal Affairs
Demand No. 100Ministry of Women and Child Development
Demand No. 101Ministry of Youth Affairs and Sports

3. Items of large expenditure would continue to be governed by the guidelines issued by this Ministry’s 0.M. F.No. 12(39)-B(R)/2016 dated 21.8.2017. Ministries/ Departments are advised to observe the guidelines strictly and regulate the expenditure accordingly in the current fiscal. Any deviation from these guidelines would require prior approval from Ministry of Finance. While processing applications for relaxation of guidelines, priority will be given. to relaxations arising on account of increases in capital expenditure.

4. This issues with the approval of Finance Secretary and Secretary, Department of Expenditure.

(Rakesh Bhatnagar)
Deputy Director

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