26th May, 2009
Vice-Chancellors of Universities,
Directors of Institutes,
Rectors of Campuses.
BUDGET ESTIMATES FOR 2010
Your attention is invited to section 15(ii) of the Universities Act No. 16 of 1978, which empowers the University Grants Commission to prepare triennial budgets of the Higher Educational Institutions, in consultation with the governing authorities of such HEIs. Accordingly you are requested to submit the Recurrent and Capital estimates of your Institution for the year 2010, in the formats annexed to this circular.
1. Recurrent Estimates
1.1 Personal emoluments
1.1.1 Salaries & Wages payable for the year 2010, should be based on the restructured salaries as per Commission Circular No. 879 of 11th August, 2006.
1.1.2 Provision should be made for annual increments based on the new salary structures.
1.1.3 The Cost of Living Allowance payable for 2010 should be based on Establishment Circular Letter No. 02/2009 of 19th January 2009.
1.1.4 Payment of the Academic Allowance should be based on 25% of the new salaries, in terms of Department of Management Services Letter UGC/D/1/UGC/S&A of 7.8.2006.
1.1.5 Estimates for Academic staff salaries & allowances for existing staff only should be shown in Schedule 1.
1.1.6 Estimates for Non-Academic Staff (Administrative & Non-Administrative) salaries & allowances for existing staff only, should be shown in Schedule 2.
1.1.7 The totals of Schedules 1 and 2 should be transferred to item 1 (Personal Emoluments) in Annex A.
1.1.8 Provision should be included for filling cadre vacancies and new cadre posts in 2010, for which approval has been granted by the Department of Management Services - Schedule 3.
The total of schedule 3, should be transferred to item 2 in Annex A (filling vacancies and new cadre posts).
1.2 Other Expenses
The Estimates for the following items of expenditure should be shown in item 3 - 7 respectively in Annex A.
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- Travelling
- Supplies
- Maintenance
- Contractual Services
- Other Recurrent Expenses
The estimates of recurrent expenditure should be realistic, based on academic programmes and activities planned for 2010, and should take account of the student enrolment for 2010.
2. Internal Income
Internal Income from Interest, Tuition fees, Examination fees etc. should be a realistic estimate based on academic programmes, the student enrolment for 2010, and other activities planned for the year and should be shown in Annex B.
3. Grants, Donations, Endowments
Grants, Donations and Endowments receivable in 2010, from any source other than through the UGC, should be reported in Annex C.
4. Comparative Figures
It is essential that accurate comparative figures for 2008 and 2009 are shown in the relevant columns of Annex A, B and Schedules 1 and 2.
5. Capital Estimates
5.1 Rehabilitation & Improvements
Estimates for Rehabilitation & Improvement to capital assets during the year 2010, should be shown in Annex D.
The Commission will not be in a position to support the estimates for rehabilitation & improvement of assets, unless the nature of the rehabilitation work is clearly identified.
5.2 Acquisition of Fixed Assets
Estimated expenditure for Acquisition of Fixed Assets should be shown in Annex E.
It is essential to give a brief description of the programmes which require furniture, office, laboratory & teaching equipment, in order to be able to justify the expenditure, during negotiations with the Treasury.
5.3 Estimates for Continuation Construction Projects
Construction projects for which funds have been allocated upto 2009 should be listed as continuation projects. Budgetary provisions should be sought for these projects, only if construction work will continue in 2010, or if the payment of bills will fall due in 2010. However, budgetary provisions should not be sought in excess of the spending capacity of the HEI. Estimates for continuation projects should be shown in Annex F. Funding of projects will be rejected unless complete information is provided vide Annex F.
5.3 Estimates for New Construction Projects
New construction projects should be included in the estimates, only if they have been recommended by the Department of National Planning/ approved by the Cabinet of Ministers. Budgetary provisions should be sought only for the value of payments to be made in 2010, and not for the full TEC (Total Estimated Cost). Estimates for new construction projects should be shown in Annex G.
6. General
The Estimates for 2010 should be prepared strictly in accordance with the Annexes and Schedules enclosed with this circular, and should be submitted to reach the University Grants Commission on or before the 15th June 2009.
All schedules and annexes must be in Excel worksheets, and a hard copy should be submitted with soft copies. (either in a CD or emailed to finance@ugc.ac.lk). The UGC formats of the schedules and annexes should not be changed under any circumstances. Any rows or columns which are not relevant or winch are left blank should be given Zero value, instead of being deleted. Estimates submitted without the soft copies, or with amended formats will not be accepted.
The UGC will not accommodate requests for extra budgetary requirements from time to time, arising as a result of inadequate forward planning by the HEIs. Therefore all HEIs are advised to plan their activities for 2010 well in advance, (eg. award of construction contracts, procurement of equipment, furniture & library material, major rehabilitation projects etc.) and to estimate the budgetary requirements according to the planned activities.
Registrars/Bursars are requested to bring the contents of this circular, to the notice of all Deans and Heads of Department of their respective Universities.
This circular together with all Annexes and schedules are available for download at www.ugc.ac.lk
Prof. S. V. D. G. Samaranayake
Chairman
Cc:
- Chairman/UGC
- Vice-Chairman/UGC
- Secretary/UGC
- Financial Controller
- Director/IDD/UGC
- Registrars of Universities
- Bursars of Universities
- SAR/AR/ of Institutes/Campuses
- SAB/AB/ of Institutes/Campuses
- Accountant/UGC
- Chief Internal Auditor/UGC
- Snr. Asst. Accountant/UGC
- Snr. Asst. Secretary/Supplies & Administration/UGC
- Auditor General
- Govt. Audit Superintendent/UGC
- Govt. Audit Superintendent/Universities
Download : Annexes and schedules
