Document text
No. Budget/RE-BE/EPFO/E-1200216
Date: 13.07.2026
BUDGET CIRCULAR 2027-28
Subject: Submission of Revised Estimates for the year 2026-27 and Budget Estimates for
the year 2027-28 in respect of Employees’ Provident Funds Scheme, 2026 (including
Employees’ Pension Scheme, 2026) and Employees’ Deposit-Linked Insurance Scheme,
2026 from Zonal Offices/H.O./PDNASS.
Sir / Madam,
In accordance with the provisions contained in Para 40 of the EPF Scheme 2026 and Para
20 of EDLI Scheme 2026, Revised Estimates (RE) for the FY 2026-27 and the Budget Estimates
(BE) for the FY 2027-28 showing separately the probable receipts from the EPF, EPS and EDLI
contributions are to be prepared and placed before the Central Board of Trustees, EPF for
consideration and approval in this financial year. Further, the RE 2026-27 and BE 2027-28
showing separately the probable income and expenditure relating to the administration of the
Funds are also to be prepared and placed before the Central Board.
2.
The budgetary exercise may not be treated as mere routine exercise and it should receive
the personal attention of the Additional CPFC of the Zone and RPFC in-charge of Regional
Office for its correctness and timely submission. On the part of the RPFC, it should be treated as
a vital function and RPFC should devote personal attention in assisting the Additional CPFC in-
charge of the Zone. Zonal Offices may frame the BE/RE with due care as per provisions in GFRs
after assessing the actual needs of the regions. It has been observed that in the last few years, RE
was more than BE but the actual expenditure was even less than BE for some regions. Therefore,
due care may be taken while submitting the estimates to the Head Office. Further, RE may be
projected in such a manner as to obviate the need for re-appropriation in the last quarter of the
financial year.
3.
Zonal Offices are requested to submit the consolidated budget proposal for their
respective zones, to the Head Office by 10.08.2026. Regional Offices/District Offices are
directed to submit the budget proposals to their respective Zonal Offices/Regional Office before
the target date which may be decided by Zonal Offices, so that the ZOs are able to submit the
complete proposal to the Head Office in time. It is to be ensured that no budget proposals from
the Regional Offices/District Offices are submitted to the Head Office directly.
4.
PDNASS is treated as an independent office and separate funds are allotted to meet its
own expenditure and the Zonal Training Institutes (ZTIs) and Sub-ZTI (Shillong) working under
it. As such, Director, PDNASS, is requested to submit budget proposals for PDNASS including
ZTIs and the Sub-ZTI. The ZTIs and Sub-ZTI (Shillong) are directed to submit their budget
proposals to PDNASS well in time, so that it can submit complete proposal to Head Office
before the target date, i.e. 10.08.2026.
5.
ACC (ASD), Head Office is also required to submit the budget proposals in respect of
Head Office including the proposal of National Data Centre (NDC), Bhavishya Nidhi Enclave
and Bhavishya Nidhi Bhawan by 10.08.2026. It is requested to co-ordinate with all the Divisions
of the Head Office (including C&PR, PFD, Recruitment/ Exam, Investment, Legal, Banking etc.)
so as to collate the budgetary requirements and ensure that no budgetary provision for
expenditure is missed out. The requirement of funds under the budget head “Minor Civil and
Electric Works” for Head Office including NDC, Bhavishya Nidhi Enclave and Bhavishya Nidhi
Bhawan shall be provided by ACC (PID)/ Chief Engineer to ACC (ASD) for incorporation in the
RE 2026-27 and BE 2027-28 proposal of Head Office.
6.
The following guidelines may please be kept in mind while formulating the Revised
Estimates for 2026-27 and Budget Estimates for 2027-28:
i.
One single proposal is required to be prepared in respect of a Zone as a whole by
consolidating the proposals of Regional Offices. ACC of the Zone may immediately
direct the ROs under their jurisdiction to ensure that there is no delay in transmission of
the requisite information in the given format. The Revised Estimates for 2026-27 and
Budget Estimates for 2027-28 for the offices of Addl. CPFCs (Zones) and Permanent
Inquiry Officers, Zonal Audit Parties and Deputy Directorates (Vigilance) may include
new requirements, if any, other than the routine items like Pay & Allowances, Travelling
Allowance, Stationery etc. to the Zonal Offices or PDNASS as the case may be, where
these offices are situated, which in turn, will include the same in the consolidated budget
proposal of the Zone.
ii.
Officer-in-charge in Regional Offices, in turn, may direct District Offices under their
jurisdiction to furnish head wise demand for RE 2026-27 & BE 2027-28 and the demand
of RO submitted to Zonal Office should include the RE 2026-27 & BE 2027-28
requirement of District Offices.
iii.
To assist the Head Office in the estimation of the amount of contributions receivable
during the year 2026-27 (Revised Estimates) and in 2027-28 (Budget Estimates), the
details of contributions may be given in statements as prescribed in the attached
proforma. The figures of Income, Contribution and Expenditure shall be in Rupees
format only.
iv.
The requisition for additional funds may be sent after careful examination of the
expenditure to be incurred and available funds with the Office. It is being noticed that
requests for additional funds from some Zonal Offices are being received, even though
sufficient funds are available with the Zonal Office. Such practices should be avoided. It
is, therefore, requested to ensure that due care is taken and Budget Proposals are made on
a realistic basis.
v.
As in the previous year, the recovery on account of Repayable Loans and Advances and
Misc. Income on account of Rent etc. will continue to be treated as part of the Income.
The estimates may be worked out on the basis of Actuals for the year 2025-26 & Actuals
as on 31.07.2026.
vi.
Para 11.5 of the agreement between EPFO and SBI states that "SBI link branches to raise
bills for service charges on monthly basis before the concerned Regional Offices. If there
is no approval from the Regional Office within 15 days from the receipt of the bill, it shall
be deemed approved and SBI may debit the service charge to Account No.2 [Employees'
Provident Fund Regional Administration A/c] only maintained at Regional Offices of the
Central Board. In case, the Regional Office concerned raises a dispute on the amount
claimed, the amount under dispute shall be resolved in accordance with Para 19 of this
agreement.".
In this regard, Zonal Offices should advise their Regional Offices to assess and properly
project their budget requirement under the budget head “Bank and Agency Charges” for
the year so that situation of ex-post facto approvals is avoided. It is requested to ensure
that agreement between EPFO & SBI is being followed in letter and spirit in field
offices.
vii.
The Zonal Offices are advised that while projecting their estimates in respect of sub-
budget head “Outsourced Service Charges” under the budget head “Office Expenses”, the
anticipated future recruitment/appointment of SSAs/EO/AO/APFC may be taken into
consideration; in consultation with HRM (EPFO, HO); besides, other instructions issued
by H.O./GoI from time to time.
viii.
The ratio for the apportionment of expenditure between the two Schemes i.e. Employees’
Provident Fund Scheme and Employees’ Deposit Linked Insurance Scheme is 99:1. In
order to keep the expenditure within the prescribed ratio, the estimates should be
prepared in a consolidated form i.e. E.P.F. + E.D.L.I. The final apportionment in the
prescribed ratio will be done by Head Office after considering and finalizing the budget
proposals by the field offices. In view of this, separate budget proposal for expenditure in
respect of E.D.L.I. Scheme is not required. However, the budget proposals of Revised
Estimates for 2026-27 and Budget Estimates for 2027-28 in respect of contribution and
income under E.D.L.I. may be furnished separately in the proforma enclosed.
ix.
The estimates should be furnished in respect of applicable Standard Heads of Account
only, as annexed to this Budget Circular and mixing of different heads and creation of
new ones is not allowed. Care may be taken to book the expenditure under the
appropriate Heads only.
x.
It may be ensured that there shall be no variation between the figures pertaining to
Income & Expenditure of the previous year 2025-26 already reported in the Balance
Sheet and Actuals for 2025-26 shown in the budget proposals. Similarly, actual
expenditure up to 31.07.2026 as reported in the budget proposals should tally with the
figures so far reported by the Zones in the Monthly Expenditure Return II up to the
month of July, 2026.
xi.
While preparing the estimates, the instructions of the Government of India, Department
of Economic Affairs (Budget Division), Ministry of Finance OM No. 12(13)-
B(W&M)/2020 dated 25.05.2022 on Cash Management system in Central Govt.-
Modified Exchequer Control based Expenditure Management may be followed in letter
and spirit. It should also be noted that no more than 33% and 15% of expenditure of the
Budget Estimates during a Financial Year shall be permissible in the last quarter and last
month of the financial year, respectively. Also, letter No. Budget-Misc. (4)/ 2021-22/By
mail dated 17.06.2021 issued by Head Office on Curtailing Avoidable Expenditure: 20%
Reduction in Controllable Expenditure may also be considered in the process of budget
estimating.
xii.
The budget proposals have to be co-related with regard to Income while proposing
Expenditure in the Revised Estimates for 2026-27 and Budget Estimates for 2027-28. It
may be ensured that Income resources are sufficient to withstand the proposed increase in
the expenditure. In this context, it becomes imperative to see that all sources of Income
are fully utilized and special attention is bestowed on collection of entire Administrative
Charges and Inspection Charges due during the year itself.
xiii.
Any variation beyond 10%, in respect of income, contribution & expenditure between
“Actuals 2025-26 and RE 2026-27”, “BE 2026-27 and RE 2026-27”, “RE 2026-27 and
BE 2027-28” should be explained by way of a separate note with proper justification by
Regional Office to Zonal Office, which in turn shall consolidate and submit the same to
Head Office with their recommendations.
xiv.
The reasons for variation i.e. the anticipated increase or decrease under Contribution,
Income and Expenditure in Revised Estimates 2026-27 may be worked out with reference
to the Actuals for the year 2025-26 as well as Budget Estimates for 2026-27. The Budget
Estimates for 2027-28, may be with reference to figures shown in Revised Estimates for
2026-27.
xv.
The Zonal Offices may, in turn, allocate adequate funds to the subordinate offices under
their jurisdiction based on the RE 2026-27 & BE 2027-28 submitted by respective
ROs/District Offices. The requirements of the ROs / District Offices may also be factored
in the proposal of the Zonal Office and are to be annexed with the consolidated RE 2026-
27 & BE 2027-28.
xvi.
The Zonal Offices may also furnish the details of staff (sanctioned and in-position) posted
in ZO and respective ROs/DOs in the attached format.
xvii.
The existing system of discussions by RPFCs of the Regions with their respective
Additional CPFCs of Zones on the estimates may be carried out in advance by convening
a meeting of RPFCs so that all issues are sorted out in advance while sending the budget
proposal to Head Office and there is no problem in distributing the amounts on receipt of
the approved Budget based on proportion to RE & BE submitted by them. For this
purpose, Additional CPFCs of Zones are requested to: -
Act as resource person for regional formations in Budget Proposal for the ROs in a
fair manner as well as in distribution of funds between offices in the Region as per the
requirements of each Office.
Be involved in every stage of the budget formulations in an appropriate manner and
evaluation of each proposal of all the offices under their jurisdiction with reference to
their past performance, proper utilization of funds, expenditure incurred, and controls
maintained etc.
Act as an economy scrutinizer and inform as and when estimates and the expenditure
causes a mismatch.
7.
ACC (HR), Head Office is requested to:-
i.
Provide the total number of posts sanctioned and filled up category-wise, as of
31.07.2026 including Head Office, along with Pay Level details. Additionally,
submit the details of any additional no. of posts proposed for sanction in 2026-27,
along with the financial implications of these proposals, by 10.08.2026.
ii.
Forward the proposals for the requirement of budget (RE 2026-27 and BE 2027-
28) under the capital budget head ‘Motor Vehicle’ for Zones, Head Office,
PDNASS including ZTIs by 10.08.2026. The actual expenditure incurred during
the financial year 2025-26 and in the present FY 2026-27 (as on 31.07.2026)
under the said head may also be intimated.
iii.
Provide RE 2026-27 and BE 2027-28 proposals for Welfare Activities and Sports
Activities for all field offices, including Head Office, by 10.08.2026. Additionally,
the actual expenditure incurred during FY 2025-26 and FY 2026-27 (as on
31.07.2026) may also be provided.
8.
ACC (PID) / Chief Engineer is requested to:
i.
Submit office-wise RE 2026-27 and BE 2027-28 proposals, with detailed
justifications by 10.08.2026 for ‘Land’, ‘Building and Structures’, ‘Infrastructural
Assets’,
‘Machinery
and
Equipment’,
‘Furniture
&
Fixtures
(Capital
Expenditure)’ and ‘Other Fixed Assets’ under Capital Expenditure.
ii.
Ensure that the capital budget requirements under the jurisdiction of ACC-Zones
are incorporated in the RE 2026-27 and BE 2027-28 proposals during the
preparation of the Annual Budget, to streamline Capital budget planning.
iii.
Carefully plan the RE 2026-27 and BE 2027-28 proposals, taking into account the
expected payment schedule for ongoing or new projects, to avoid instances of
requests for budget revalidation or additional allocations from the Central Pool.
9.
ACC (Publicity) is requested to review the budgetary requirement for the budget head
‘Advertisement & Publicity’ and forward the proposals of Revised Estimates 2026-27 and
Budget Estimates 2027-28 for the said head by 10.08.2026.
10.
In order to have a meaningful scrutiny of the budget proposals, the total expenditure
incurred so far (upto July, 2026 provisional) in FY 2026-27 and the anticipated estimates for the
remaining period i.e. August, 2026 to March, 2027 may be taken into consideration while
finalizing and furnishing budget proposals to the Head Office. Further, budget proposals may be
formulated on a realistic basis to reduce the gap between the Revised Estimates and Actual
Expenditure and to avoid surrender of funds towards the end of financial year.
11.
While furnishing the proposals, it may be ensured that:
i.
The proposals are furnished strictly in the proforma enclosed and the time
schedule is adhered to.
ii.
Reasons for excess expenditure / savings are given invariably against each
primary unit of appropriation.
iii.
To institutionalize the system of budgeting under Zonal Offices, the final
proposals of respective ROs under the Zone are annexed with the consolidated
proposal submitted to Budget vertical at Head Office.
12.
ZOs, PDNASS, and ASD (HO) must ensure that the RE 2026-27 and BE 2027-28
proposals, complete in all respects and incorporating the requirements of their respective
Regional/Subordinate offices, are submitted to this office by 10.08.2026. The proposals should
be submitted using the proforma provided in the attached Excel workbooks and must be
forwarded both in hard copy and via email to budget.ho@epfindia.gov.in.
(This issues with the approval of Competent Authority)
Encl: As above
Y4
M.
M. Ashr;l)
Additional Central PF Commissioner (F&A)
To,
All ACC(HQ)-Head Office/CVO/ACCs (HQ)-Zone/Director (PDNASS).
All ACCs (Head Office)/ACCs (Zone).
All RPFCs in-charge of the Regions/ RPFC-I (ASD), Head Office.
RPFC, NDC with a request to upload this Budget Circular (with its enclosures on EPFO’s
website).
Hwn
=
Page No.1
Zone:
________________
(Amount in Rs.)
Actual for 2025-26
BE for 2026-27
Actual from 01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
Revised Estimates for
2026-27
Budget Estimates for 2027-
28
% Variation between
actuals for 2025-26 &
RE for 2026-27
% Variation between
BE 2026-27 and RE
2026-27
% Variation Between
RE 2026-27 & BE
2027-28
1
2
3
4
5
6
7
8
9
Causes of variation under column 7, 8 & 9: -
Sl No.
Reasons
Variation in r/o
Colmun 7 above
Variation in r/o
Colmun 8 above
Variation in r/o
Colmun 9 above
1
Due to Additional Membership in covered establishment
2
Due to Additional Coverage
3
Due to general rise in wages
4
Due to extension of Act to new industries
5
Due to cancellation of Exemption
6
Due to Realisation of Arrears
7
Due to any other reasons
8
Reduction due to diversion of Funds to EPS 1995
Additional CPFC (Zone)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
(E.P.F. Contribution)
Page No.2
Zone:
(Amount in Rs.)
Actual for 2025-26
BE for 2026-27
Actual from 01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
Revised Estimates for
2026-27
Budget Estimates for 2027-
28
% Variation between
actuals for 2025-26 &
RE for 2026-27
% Variation between
BE 2026-27 and RE
2026-27
% Variation Between
RE 2026-27 & BE
2027-28
1
2
3
4
5
6
7
8
9
Causes of variation under column 7, 8 & 9: -
Sl No.
Reasons
Variation in r/o
Colmun 7 above
Variation in r/o
Colmun 8 above
Variation in r/o
Colmun 9 above
1
Due to Additional Membership
2
Due to Additional Coverage
3
Due to general rise in wages
4
Due to extension of Act to new industries
5
Due to cancellation of Exemption
6
Due to Realisation of Arrears
7
Due to any other reasons
Additional CPFC (Zone)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
(Contribution in respect of Employees' Pension Scheme)
Page No.3
Zone:
(Amount in Rs.)
Actual for 2025-26
BE for 2026-27
Actual from 01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
Revised Estimates for
2026-27
Budget Estimates for 2027-
28
% Variation between
actuals for 2025-26 &
RE for 2026-27
% Variation between
BE 2026-27 and RE
2026-27
% Variation Between
RE 2026-27 & BE
2027-28
1
2
3
4
5
6
7
8
9
Causes of variation under column 7, 8 & 9: -
Sl No.
Reasons
Variation in r/o
Colmun 7 above
Variation in r/o
Colmun 8 above
Variation in r/o
Colmun 9 above
1
Due to Additional Membership
2
Due to Additional Coverage
3
Due to general rise in wages
4
Due to extension of Act to new industries
5
Due to Cancellation of Exemption
6
Due to Realisation of Arrears
7
Due to any other reasons
Additional CPFC (Zone)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
(E.D.L.I. Contribution)
Page No.4
Zone:
____________
(Amount in Rs.)
Nature of Receipt
Actual for 2025-26
BE for 2026-27
Actual from
01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
Revised Estimates for
2026-27
Budget Estimates for
2027-28
% Variation
between actuals
for 2025-26 & RE
for 2026-27
% Variation
between BE 2026-
27 and RE 2026-
27
% Variation
between RE 2026-
27 & BE 2027-28
1
2
3
4
5
6
7
8
9
10
Administrative Charges
Inspection Charges
Penal Damages
7Q Interest
Misc. Income on
Account of rent etc.
received
Recovery of repayable
loans & advances
Total
Causes of variations under column 8,9 & 10 (For Adm. Charges only)
Sl No.
Reasons
Variation in r/o
Colmun 8 above
Variation in r/o
Colmun 9 above
Variation in r/o
Colmun 10 above
1
Due to Additional Membership in covered establishment
2
Due to Additional Coverage
3
Due to general rise in wages
4
Due to extension of Act to new industries
5
Due to cancellation of Exemption
6
Due to Realisation of Arrears
7
Due to any other reasons
No column should be left blank. If need be, 'NIL' should be indicated clearly. Figures are to be rounded off to the Nearest Thousand Rupees.
Damages due (levied and communicated, but not received) may also be indicated separately in the form of a Note.
Additional CPFC (Zone)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
(Administrative Charges, Inspection Charges, Penal Damages in A/c No. 2)
Zone:
________________
(Amount in Rs.)
Nature of Receipt
Actual for 2025-26
BE for 2026-27
Actual from
01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
Revised Estimates for
2026-27
Budget Estimates for
2027-28
% Variation
between actuals
for 2025-26 & RE
for 2026-27
% Variation
between BE 2026-
27 and RE 2026-
27
% Variation
between RE 2026-
27 & BE 2027-28
1
2
3
4
5
6
7
8
9
10
Administrative Charges
Inspection Charges
Penal Damages
including 7Q interest
Total
Causes of variation under column 8,9 & 10 (For Adm. Charges only):-
Sl No.
Reasons
Variation in r/o
Colmun 8 above
Variation in r/o
Colmun 9 above
Variation in r/o
Colmun 10 above
1
Due to Additional Membership in covered establishment
2
Due to Additional Coverage
3
Due to general rise in wages
4
Due to extension of Act to new industries
5
Due to Cancellation of Exemption
6
Due to Realisation of Arrears
7
Due to any other reasons
No column should be left blank. If need be, 'NIL' should be indicated clearly. Figures are to be rounded off to the Nearest Thousand Rupees.
Damages due (levied and communicated, but not received) may also be indicated separately in the form of a note.
Additional CPFC(Zone)
Page No.5
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
(Administrative Charges, Inspection Charges, Penal Damages in A/c no. 22)
Page No.6
ZONE:
Sl.No.
Budget Head
Actual for 2025-
26
BE for 2026-27
Actual from
01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
RE 2026-27
BE 2027-28
% Variation
between
actuals for
2025-26 & RE
for 2026-27
% Variation
between BE
2026-27 and
RE 2026-27
% Variation
Between RE
2026-27 & BE
2027-28
1
2
3
4
5
6
7
8
9
10
11
Budget Head Class I - Compensation to Employees
1
Salaries
2
Dearness Allowance
3
Other Allowances
4
Bonus
5
Rewards
6
Medical treatment
7
Leave Travel Concession
8
Training Expenses
Total
Budget Head Class II - Social Security of Employees
9
Pensionary charges
Total
Budget Head Class III - Goods And Services
10
Domestic Travel
Expenses
11
Foreign Travel Expenses
12
Office Expenses
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
(Administrative Expenditure on EPF/EPS & EDLI Schemes)
(A) Revenue Expenditure
13
Rent, Rates, Lease
charges and Taxes for
Land and Buildings
14
Printing and Publication
15
Rent for others
16
Information, Computer,
Telecommunications
(ICT) equipments
(Revenue Expenditure)
17
Fuels and Lubricants
18
Advertising & Publicity
19
Minor Civil and Electric
works
20
Professsional Services
21
Repair and Maintenance
22
charges
23
contribution
24
Other Revenue
Expenditure
Total
Budget Head Class IV - Aid And Assistance
25
Staff Welfare Fund and
Sports Activities
Total
Budget Head Class V - Non Financial Assets (Fixed And Intangible Assets)
26
Land
27
Building and structures
28
Infrastructural Assets
29
Machinery & Equipment
30
Motor Vehicle
31
Furniture & Fixtures
(Capital Expenditure)
(B) Capital Expenditure
32
Information, Computer,
Telecommunications
(ICT) equipments
(Capital Expenditure)
33
Other Fixed Assets
Total
34
Loan and Advances to
employees (Recoverable)
Total
GRAND TOTAL
Additional CPFC(Zone)
Note: Reasons for variation under Each Head may be furnished in a separate sheet to be attached herewith
(C) Recoverable Loans and Advances
Page No. 7
Zone:
______________
S. No
Zone and
Head/Project
Sanctioned
Estimates
Total
Expenditure as
on 31.03.2026
Actual for
2025-26
Original B.E.
alloted for
2026-27
Additional
budget
alloted
Total BE 2026-
27
Actual
Expenditure
from
01.04.2026 to
31.07.2026
Anticipated
Expenditure
from
01.08.2026 to
31.03.2027
Revised
Estimates for
2026-27
Budget
Estimates for
2027-28
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) = (6) + (7)
(9)
(10)
(11) = (9) + (10)
(12)
1
2
3
4
5
TOTAL
Additional CPFC (Zone)
Note (I)
A copy of this may be sent to PID, Head Office also alongwith a Separate Forwarding letter.
(II) Reasons for variation under Each Head may be furnished in a Separate Sheet to be attached herewith.
LAND
(under Capital Expenditure)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
[Amount in Rs.]
Page No. 8
Zone:
______________
S. No
Zone and
Head/Project
Sanctioned
Estimates
Total
Expenditure as
on 31.03.2026
Actual for
2025-26
Original B.E.
alloted for
2026-27
Additional
budget
alloted
Total BE 2026-27
Actual
Expenditure
from
01.04.2026 to
31.07.2026
Anticipated
Expenditure
from
01.08.2026 to
31.03.2027
Revised
Estimates for
2026-27
Budget
Estimates for
2027-28
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) = (6) + (7)
(9)
(10)
(11) = (9) + (10)
(12)
1
2
3
4
5
TOTAL
Additional CPFC (Zone)
Note (I)
A copy of this may be sent to PID, Head Office also alongwith a Separate Forwarding letter.
(II) Reasons for variation under Each Head may be furnished in a Separate Sheet to be attached herewith.
BUILDING AND STRUCTURES
(under Capital Expenditure)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
[Amount in Rs.]
Page No. 9
Zone:
______________
S. No
Zone and
Head/Project
Sanctioned
Estimates
Total
Expenditure as
on 31.03.2026
Actual for
2025-26
Original B.E.
alloted for
2026-27
Additional
budget
alloted
Total BE 2026-27
Actual
Expenditure
from
01.04.2026 to
31.07.2026
Anticipated
Expenditure
from
01.08.2026 to
31.03.2027
Revised
Estimates for
2026-27
Budget
Estimates for
2027-28
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) = (6) + (7)
(9)
(10)
(11) = (9) + (10)
(12)
1
2
3
4
5
TOTAL
Additional CPFC (Zone)
Note (I)
A copy of this may be sent to PID, Head Office also alongwith a Separate Forwarding letter.
(II) Reasons for variation under Each Head may be furnished in a Separate Sheet to be attached herewith.
INFRASTRUCTURAL ASSETS
(under Capital Expenditure)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
[Amount in Rs.]
Page No. 10
Zone:
______________
S. No
Zone and
Head/Project
Sanctioned
Estimates
Total
Expenditure as
on 31.03.2026
Actual for
2025-26
Original B.E.
alloted for
2026-27
Additional
budget
alloted
Total BE 2026-
27
Actual
Expenditure
from
01.04.2026 to
31.07.2026
Anticipated
Expenditure
from
01.08.2026 to
31.03.2027
Revised
Estimates for
2026-27
Budget
Estimates for
2027-28
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) = (6) + (7)
(9)
(10)
(11) = (9) + (10)
(12)
1
2
3
4
5
Sundry items
TOTAL
Additional CPFC (Zone)
Note (I)
A copy of this may be sent to PID, Head Office also alongwith a Separate Forwarding letter.
(II) Reasons for variation under Each Head may be furnished in a Separate Sheet to be attached herewith.
MACHINERY & EQUIPMENT
(under Capital Expenditure)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
[Amount in Rs.]
Note 1: The budget proposals in respect of capital expenditure towards the procurement/purchase of Office equipments, which do not require the involvement of works agencies (CPWD/State
PWD/PSUs etc.) and can be done directly within the powers delegated to authorities in ROs are required to be furnished under the heading 'Sundry items'.
Page No. 11
Zone:
______________
S. No
Zone and
Head/Project
Sanctioned
Estimates
Total
Expenditure as
on 31.03.2026
Actual for
2025-26
Original B.E.
alloted for
2026-27
Additional
budget
alloted
Total BE 2026-
27
Actual
Expenditure
from
01.04.2026 to
31.07.2026
Anticipated
Expenditure
from
01.08.2026 to
31.03.2027
Revised
Estimates for
2026-27
Budget
Estimates for
2027-28
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) = (6) + (7)
(9)
(10)
(11) = (9) + (10)
(12)
1
2
3
4
5
Sundry items
TOTAL
Additional CPFC (Zone)
Note (I)
A copy of this may be sent to PID, Head Office also alongwith a Separate Forwarding letter.
(II) Reasons for variation under Each Head may be furnished in a Separate Sheet to be attached herewith.
FURNITURE AND FIXTURES (CAPITAL EXPENDITURE)
(under Capital Expenditure)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
[Amount in Rs.]
Note: The budget proposals in respect of capital expenditure towards the procurement/purchase of furniture and fixtures, which do not require the involvement of works agencies (CPWD/State
PWD/PSUs etc.) and can be done directly within the powers delegated to authorities in ROs are required to be furnished under the heading 'Sundry items'.
Page No. 12
Zone:
______________
S. No
Zone and
Head/Project
Sanctioned
Estimates
Total
Expenditure as
on 31.03.2026
Actual for
2025-26
Original B.E.
alloted for
2026-27
Additional
budget
alloted
Total BE 2026-
27
Actual
Expenditure
from
01.04.2026 to
31.07.2026
Anticipated
Expenditure
from
01.08.2026 to
31.03.2027
Revised
Estimates for
2026-27
Budget
Estimates for
2027-28
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) = (6) + (7)
(9)
(10)
(11) = (9) + (10)
(12)
1
2
3
4
5
Library Books
(Capital
Expenditure)
TOTAL
Additional CPFC (Zone)
Note (I)
A copy of this may be sent to PID, Head Office also alongwith a Separate Forwarding letter.
(II) Reasons for variation under Each Head may be furnished in a Separate Sheet to be attached herewith.
OTHER FIXED ASSETS
(under Capital Expenditure)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
[Amount in Rs.]
Page No. 13
Zone:
______________
S. No
Zone and
Head/Project
Sanctioned
Estimates
Total
Expenditure as
on 31.03.2026
Actual for
2025-26
Original B.E.
alloted for
2026-27
Additional
budget
alloted
Total BE 2026-
27
Actual
Expenditure
from
01.04.2026 to
31.07.2026
Anticipated
Expenditure
from
01.08.2026 to
31.03.2027
Revised
Estimates for
2026-27
Budget
Estimates for
2027-28
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) = (6) + (7)
(9)
(10)
(11) = (9) + (10)
(12)
1
2
3
4
5
TOTAL
Additional CPFC (Zone)
Note (I)
A copy of this may be sent to PID, Head Office also alongwith a Separate Forwarding letter.
(II) Reasons for variation under Each Head may be furnished in a Separate Sheet to be attached herewith.
MINOR CIVIL AND ELECTRIC WORKS
(under Revenue Expenditure)
REVISED ESTIMATES FOR THE YEAR 2026-27 AND BUDGET ESTIMATES FOR THE YEAR 2027-28
[Amount in Rs.]
ZONE:
________________
Page No. 14
(Amount in Rs.)
As proposed by the
Zonal Office
As recommended by the
Headquarters
As proposed by the Zonal
Office
As recommended by the
Headquarters
EPF
Contributions
(Amount in Rs.)
As proposed by the
Zonal Office
As recommended by the
Headquarters
As proposed by the Zonal
Office
As recommended by the
Headquarters
EPS
Contributions
(Amount in Rs.)
As proposed by the
Zonal Office
As recommended by the
Headquarters
As proposed by the Zonal
Office
As recommended by the
Headquarters
EDLI
Contributions
Revised Estimates for 2026-27
Budget Estimates for 2027-28
EDLI CONTRIBUTION
E.P.F. CONTRIBUTION
Particulars
Actual for 2025-26
BE for 2026-27
Actual from
01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
Revised Estimates for 2026-27
Budget Estimates for 2027-28
Particulars
Actual for 2025-26
BE for 2026-27
Actual from
01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
PENSION FUND CONTRIBUTION
Actual for 2025-26
BE for 2026-27
Actual from
01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
Revised Estimates for 2026-27
Budget Estimates for 2027-28
Particulars
ZONE:
____________
Page No. 15
(Amount in Rs.)
As proposed by the Zonal
Office
As recommended by the
Headquarters
As proposed by the
Zonal Office
As recommended by the
Headquarters
1
2
3
4
5
6
7
8
9
Administrative
Charges
Inspection Charges
Penal Damages
7Q Interest
Misc. Income
Recovery of Loans &
Advances
Total
(Amount in Rs.)
As proposed by the Zonal
Office
As recommended by the
Headquarters
As proposed by the
Zonal Office
As recommended by the
Headquarters
1
2
3
4
5
6
7
8
9
Administrative
Charges
Inspection Charges
Penal Damages
including 7Q interest
Total
E.P.F. INCOME
Particulars
Actual for 2025-26
BE for 2026-27
Actual from
01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
Revised Estimates for 2026-27
Revised Estimates for 2026-27
Budget Estimates for 2027-28
Budget Estimates for 2027-28
E.D.L.I. INCOME
Particulars
Actual for 2025-26
BE for 2026-27
Actual from
01.04.2026 to
31.07.2026
Estimated from
01.08.2026 to
31.03.2027
ZONE:
Page No. 16
As proposed by
the Zonal Office
As
recommended
by the
Headquarters
As proposed by
the Zonal Office
As recommended
by the
Headquarters
1
2
3
4
5
6
7
8
9
10
Budget Head Class I - Compensation to Employees
1
Salaries
2
Dearness Allowance
3
Other Allowances
4
Bonus
5
Rewards
6
Medical treatment
7
Leave Travel Concession
8
Training Expenses
Total
Budget Head Class II - Social Security of Employees
9
Pensionary charges
Total
Budget Head Class III - Goods and Services
10
Domestic Travel
Expenses
11
Foreign Travel Expenses
12
Office Expenses
13
Rent, Rates, Lease
charges and Taxes for
Land and Buildings
14
Printing and Publication
15
Rent for others
Budget Estimates for 2027-28
(A) Revenue Expenditure
Estimated from
01.08.2026 to
31.03.2027
Revised Estimates for 2026-27
EXPENDITURE
Sl.No
.
Budget Head
Actual for 2025-26
BE for 2026-27
Actual from
01.04.2026 to
31.07.2026
16
Information, Computer,
Telecommunications
(ICT) equipments
(Revenue Expenditure)
17
Fuels and Lubricants
18
Advertising & Publicity
19
Minor Civil and Electric
works
20
Professsional Services
21
Repair and Maintenance
22
charges
23
contribution
24
Other Revenue
Expenditure
Total
Budget Head Class IV - Aid and Assistance
25
Staff Welfare Fund and
Sports Activities
Total
GRAND TOTAL (I-IV)
Budget Head Class V - Non-Financial Assets (Fixed and Intangible Assets)
26
Land
27
Building and structures
28
Infrastructural Assets
29
Machinery & Equipment
30
Motor Vehicle
31
Furniture & Fixtures
(Capital Expenditure)
32
Information, Computer,
Telecommunications
(ICT) equipments
(Capital Expenditure)
33
Other Fixed Assets
Total
(B) Capital Expenditure
34
Loan and Advances to
employees (Recoverable)
Total
GRAND TOTAL (A+B+C)
(C) Recoverable Loans and Advances
Page No. 17
Zone
Sl. No.
Name of the Post
Pay Band
Grade Pay in 6th
CPC
Level in the
pay matrix in
7th CPC
Total
Sanction
In-position
Sanction /In-position strength of Officers/Officials as on 31.07.2026
