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82. Preparation and finalisation of Budget of
wakf.-
(1) Every mutawalli of a wakf shall in every year
prepare in Form I a budget in respect of the
Financial Year next ensuing showing the estimated
receipts and expenditure during that financial year
and forward the same to the Board atleast ninety
days before the beginning of the financial year.
(2) The Board shall scrutinise the Budget proposal
and ensure that provision has been made therein for
the obligatory expenditure referred to in
sub-section (2) of section 44 and for carrying out
the purpose which may have been specifically
enjoined on the wakf by the deed of wakf.
(3) If the Board is satisfied that adequate
provision has not been made in the budget it shall
have power to modify it in such manner as may be
necessary to secure such provision and return it to
the mutawalli concerned.
(4) Every mutawalli shall consider the observations
and incorporate the modifications made by the Board
in the budget and pass the budget before the
beginning of the financial year to which it relates.
(5) Notwithstanding anything contained in these
rules the Board may, direct a mutawalli to modify
its estimates to be in keeping with the provisions
of the Act and the wakf deed and such mutawalli
shall forthwith comply with the direction of the
Board.
(6) As soon as a budget is passed every mutawalli
shall forthwith submit copies thereof to the Board
and the auditor.
(7) No sum shall be expended by or on behalf of a
wakf unless such sum is included in the budget
estimates sanctioned under section 44 and in force
at the time of incurring the expenditure.
(8) If in the course of the year, a mutawalli finds
it necessary to alter the figures shown in the
budget with regard to receipts or the distribution
of the amounts to be expended on the different
services undertaken by him on behalf of the wakf, a
supplemental or revised budget may be framed and got
sanctioned in the manner provided in the forgoing
provisions in these rules and copies thereof
submitted forthwith to the Board and to the auditor.
83. Preparation and finalisation of budget of
wakfs under management of the board.-
(1) The Chief Executive Officer shall, prepare, in
Form I before the third week of January every year a
budget in respect of the financial year next ensuing
showing the estimated receipts and expenditure of
each of the wakfs under the direct management of the
Board, showing therein the estimated receipts and
expenditure and submit it to the Board for its
approval.
(2) Every budge submitted by the Chief Executive
Officer shall comply with the requirements of
section 46 and for this purpose, reference therein
to the mutawalli of the wakf shall be construed as
references to the Chief Executive Officer. Alongwith
the budget the Chief Executive Officer shall also
prepare and forward a statement giving details of
the increase, if any, in the income of each wakf
under the direct management of the Board and the
steps which have been taken for its better
management and the results accruing therefrom during
the year.
(3) The Board shall scrutinise the Budget proposal
and ensure that provision has been made therein for
the obligatory expenditure to be incurred under the
Act and the administrative charges that shall be
payable by the wakf to the Board.
(4) If the Board is satisfied that adequate
provision has not been made in the budget it shall
have power to modify it in such manner as may be
necessary to secure such provision and pass the
budget before the beginning of the Financial Year
which it relates and forward a copy of each budget
to the auditor.
(5) If in the course of the year, the Chief
Executive Officer finds it necessary to alter the
figures shown in the budget with regard to the
receipts or the distribution of the amounts to be
expended on the different services undertaken by the
Board on behalf of the wakf, a supplemental or
revised budget may be framed and got sanctioned in
the manner provided in these rules and copies
thereof forwarded to the auditor.
84. Preparation and finalisation of the Budget of
the Board.-
(1) The Chief Executive Officer shall in every year
prepare in Form II a budget in respect of the
Financial Year next ensuing showing the estimated
receipts and expenditure during the financial year
and place before the Board atleast 60 days before
the beginning of the financial year.
(2) The Board shall scrutinise the Budget proposal
and make suitable modifications if necessary and
forward a copy of the same to the Government during
the first week of February.
(3) On receipt of the budget forwarded to it, the
Government shall examine the same and suggest such
alteration, corrections or modifications to be made
therein as it may think fit and forward such
suggestions to the Board for its consideration.
(4) On receipt of the suggestions from the
Government is the Board is not agreed to with any
modifications, corrections or alteration made by the
Government to the Budget the Board may forthwith
make written representation to the Government with
regard to the alterations, corrections or
modifications suggested by the Government.
(5) The Government shall consider the representation
of the Board and pass final orders in the matter and
communicate its decision within a period of three
weeks from the date of receipt of such
representation.
(6) On receipt of the suggestions from the
Government and no representation has been made by
the Board to such suggestions or the Government have
communicated its decision regarding any
representation if any made by the Board the Board
shall incorporate in its budget all the
alternations, corrections, modifications finally
suggested by the Government and the budget as so
altered corrected or modified, shall be passed by
the Board. A copy of the budget so passed shall be
forwarded to the Government and the auditor.
(7) If in the course of the year, the Board finds it
necessary to alter the figures shown in the budget
with regard to the receipts or the distribution of
the amounts to be expended on the different services
undertaken by the Board a supplemental or revised
budget may be framed and got sanctioned in the
manner provided in these rules and copies thereof
forwarded to the Government and the auditor.
(8) No sum shall be expended by the Board unless
such sum is included in the budget estimates
sanctioned under section 78 and in force at the time
of incurring the expenditure. |
