10 Temple Income, Budget and Funds · 10.1 Temple Income, Budget and Funds
10.1.2 Budget and the sanctioning authorities
Under Section 57 (Chapter VII) the trustee sends a budget of probable income and expenditure 90 days before the year ends, to the officer fixed by the institution's Section 6 class; every budget must first fund daily services, liabilities, a working balance, 40% pilgrim amenities, a 10% reserve and 30% buildings, and nothing may be spent without a sanctioned budget.
- APPSC Paper I
- Standard level
- 9 min read
- Free
Core facts
- Section 57 = budget; it opens Chapter VII "Budget, accounts and audit" (Ss.57–64). A budget is an advance plan of the coming year's probable receipts and expenditure, not last year's accounts.
- Who submits: the trustee (S.57(1)); the EO prepares it and carries it out (S.29). When: 90 days before the end of every financial year. Form: as directed by the Commissioner.
- To whom (S.57(1), as amended by Act 33 of 2007):
| Section 6 class | Budget goes to |
|---|---|
| 6(a) and 6(d) (maths) | Commissioner |
| 6(b) | Deputy Commissioner |
| 6(c) | Assistant Commissioner |
- Section 6 classes today (G.O.Ms.No.268, 12-11-2024): 6(a) income ₹50 lakh or more; 6(b) ₹15 lakh to below ₹50 lakh; 6(c) below ₹15 lakh; 6(d) maths, whatever their income; 6(e) specific endowments, whatever their income. Act 36 of 2023 (from 26-06-2023) let the Government notify these limits in the Gazette.
- Departmental sanctioning authorities (budget rules, asked in 2026):
| Institution | Sanctions the budget |
|---|---|
| 6(c), income below ₹15 lakh | Assistant Commissioner |
| 6(b), ₹15 lakh–₹50 lakh | Deputy Commissioner |
| 6(a), ₹50 lakh–₹1 crore | Regional Joint Commissioner |
| Above ₹1 crore, up to Deputy Commissioner cadre temples | Additional Commissioner |
| Joint Commissioner cadre temples | Commissioner |
| 6(d) maths | Commissioner |
| TTD | Government (S.116) |
- Online through FAS (Financial Accounting System): budgets of institutions under the Commissioner, Additional Commissioner, Regional Joint Commissioner and Deputy Commissioner.
- Compulsory allocations (S.57(2)(a), in order):
| Clause | Item | Rule |
|---|---|---|
| (i) | Maintenance, daily services, dittam in force | Staff salaries not over 30% of S.65 income |
| (ii) | Liabilities and continuing contracts | — |
| (iii) | Working balance | — |
| (iv) | Health, safety, convenience of pilgrims and worshippers | Income above ₹20,000: not less than 40% of income left after (i)–(iii) |
| (v) | Reserve Fund | 10% of the income left after (i)–(iii) |
| (vi) | Construction, repairs, renovation of buildings | Income ₹1 lakh or more: not less than 30% of income left after (i)–(iv) |
- S.57(2)(b): income above ₹50,000 → provide for the Common Good Fund in the prescribed manner.
- Rules of the department: no expenditure without budget sanction; with a non-hereditary trust board, the board must approve the budget before it goes for sanction; the EO cannot encash a Fixed Deposit (FDR).
Explained
Altering, revising and exceeding the budget.
| Sub-section | What happens | Officers |
|---|---|---|
| 57(3) | Officer may make alterations, omissions or additions after notice to the trustee and considering his reply | Commissioner, Additional Commissioner, Joint Commissioner, DC, AC |
| 57(4) | Trustee sends a supplementary or revised budget during the year; items (ii) and (iii) cannot be disturbed | Commissioner, DC, AC |
| 57(5) | Every spending over the allotment is reported forthwith with reasons by the trustee; the officer may approve it | Commissioner, Additional Commissioner, Joint Commissioner, DC, AC |
- The words "Additional Commissioner, Joint Commissioner" were inserted into S.57(3) and (5) by amendment. The District Collector has no budget power.
- Ratification later: per the 2026 key, excess spending not covered by a supplemental sanction in the same year can still be ratified in a later financial year by the competent authority.
Reading the percentages (worked example). A temple with income above ₹1 lakh has ₹10 lakh left after items (i)–(iii):
- pilgrim amenities (iv): at least 40% = ₹4 lakh;
- Reserve Fund (v): 10% = ₹1 lakh;
- buildings (vi): at least 30% of what is left after (i)–(iv).
Dittam and the budget. Item (i) funds the dittam currently in force (S.2(11): the scale of articles for daily dhoopam, deepam, naivedyam, pujas and utsavams). For temples it is fixed under S.25 and reviewed once every three years; for maths it is fixed under S.49.
Section 6 class decides the officer.
- Before the 2024 G.O., the Act's text read: 6(a) above ₹25 lakh (raised from ₹5 lakh by Act 33 of 2007), 6(b) ₹2 lakh–₹25 lakh, 6(c) below ₹2 lakh.
- Proviso to S.6: if an institution's income stays outside its class for three consecutive years, the Commissioner may move it to the right class; its budget authority changes with it.
- Budget (S.57) has no clause (e); audit reports (S.59) go to the Commissioner for 6(a), 6(d) and 6(e) (see HC-TF-03).
The EO and the budget (S.29).
- Under S.29(3)(b) the EO arranges collection of income and incurs expenditure as per the budget, remits cash to the bank or treasury, and signs cheques.
- Emergency: the EO may get urgent work done to protect property or pilgrims, but must report it forthwith to the trustee with reasons.
- A Fixed Deposit Certificate of any scheme or specific endowment shall not be encashed under any circumstances.
- S.24: the trustee must produce budget, accounts and returns whenever the Commissioner, DC or AC asks.
TTD budget (S.116).
- The EO prepares it and gives it to the Executive Committee by 15 January; the Committee places it before a special Board meeting within 15 days; the Board passes it and sends it to the Government, which sanctions it with any changes.
- If not sanctioned by the end of March, the Committee may spend 1/12 of each head's provision a month for April and May.
- Re-appropriation between heads without prior sanction: up to 15% of the head's allotment.
- The same six allocations apply (40% amenities, 10% reserve, 30% buildings). Since Act 30 of 2021 the TTD budget must also provide ₹5 crore (Administration Fund), ₹40 crore (Common Good Fund) and ₹5 crore (archakas' welfare fund).
Common traps
- ✗ "The budget is in Chapter VIII." ✓ Chapter VII (Ss.57–64); Chapter VIII starts at S.65.
- ✗ "Budget is submitted 60 days (or 30 days) before the year." ✓ 90 days before the end of the financial year.
- ✗ "6(b) budgets go to the Assistant Commissioner." ✓ To the Deputy Commissioner; 6(c) goes to the AC.
- ✗ "Mutts' budgets go to the Deputy Commissioner." ✓ 6(d) maths → Commissioner.
- ✗ "6(a) means income above ₹25 lakh." ✓ Since G.O.Ms.No.268 (2024): ₹50 lakh or more.
- ✗ "TTD's budget is sanctioned by the Commissioner." ✓ By the Government.
- ✗ "Pilgrim amenities get 40% of total income." ✓ 40% of what is left after (i)–(iii), only where income exceeds ₹20,000.
- ✗ "A revised budget may cut the working balance." ✓ Items (ii) and (iii) cannot be touched (S.57(4)).
- ✗ "The welfare fund contribution is one of the S.57(2)(a) items." ✓ It comes from S.161.
- ✗ "An EO may encash an FDR in an emergency." ✓ Never; the 2026 key says the EO has no such power.
Quick revision
- S.57 budget, Chapter VII; trustee submits 90 days before year-end, Commissioner's form.
- 6(a), 6(d) → Commissioner; 6(b) → DC; 6(c) → AC.
- 2024 limits: 6(a) ₹50 lakh+, 6(b) ₹15–50 lakh, 6(c) below ₹15 lakh.
- Delegation: RJC ₹50 lakh–₹1 crore; Addl. Commissioner above ₹1 crore (DC cadre); JC cadre and mutts → Commissioner.
- FAS: Commissioner, Addl. Commissioner, RJC, DC institutions.
- Order: daily services → liabilities → working balance → pilgrims → reserve → buildings.
- 30% salary cap; 40% pilgrims (₹20,000+); 10% reserve; 30% buildings (₹1 lakh+).
- S.57(4) supplementary budget spares (ii), (iii); S.57(5) excess reported forthwith.
- No spending without sanction; board approves first; EO never encashes an FDR.
- TTD: EO → Committee by 15 January → Board in 15 days → Government.
Go deeper: Deeper (beyond what APPSC Paper I usually asks)
Deeper Advanced
- Act versus delegation. The Act names only the Commissioner, DC and AC in S.57(1). The Regional Joint Commissioner and Additional Commissioner slabs come from departmental delegation orders, which is why the 2026 paper could ask them although the section does not mention them.
- Why (ii) and (iii) are protected. Contract dues are legal debts and the working balance keeps daily worship running; a mid-year revision may move money between other heads but not starve these two.
- The 90-day wording. The English Act says "ninety days before the end of every financial year"; one Telugu edition prints it loosely. Follow the 90-days-before rule, as the 2026 key did.
Practise this topic. Questions on Budget (S.57): estimates and sanctioning authorities, with answers explained.
All Temple Income, Budget and Funds notes · APPSC Paper I syllabus · APPSC Paper I Mock 1 with answers · Start free
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