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Supplementary Statement of Expenditure 2026-27 – Proposals & Guidelines | Finance Department, Odisha

SUPPLEMENTARY STATEMENT OF EXPENDITURE 2026-27

Finance Department, Government of Odisha – Circular No. 24/64/5/F, Dated 21.09.2026

Circular No. 24/64/5/F

Issuing Authority Finance Department, Govt. of Odisha

Issued By Sanjeeb Kumar Mishra, IAS, Principal Secretary

Date 21st September 2026

Submission Deadline

31st October 2026

Admin & Programme Expenditure

Supplementary Budget

Winter Session

To be presented in Assembly

Fiscal Deficit Target

3.5% of GSDP

Projected for 2026-27

Introduction & Background

Budget Context: The Annual Budget, 2026-27 was presented in the Assembly on 20th February 2026, and the Appropriation Act was enacted on 31st March 2026.
Purpose: Departments may need internal realignment of Budget allocations to give effect to policy decisions like implementation of new schemes, new CSS schemes initiated by the Government of India, and other evolving development and welfare priorities.
Re-appropriations: There have been instances of re-appropriations to meet additional requirements by surrender under appropriate units of expenditure.
Presentation: The Supplementary Budget, 2026-27 is likely to be presented in the Odisha Legislative Assembly during its Winter Session.
Submission: Proposals for inclusion in the Supplementary Statement of Expenditure are to be submitted to Planning & Convergence Department and Finance Department strictly as per the guidelines.

Government's Current-Year Priorities

Vision: The State Government is pursuing its vision of a Viksit Odisha, with the objective of transforming Odisha into a USD 500 billion economy by 2036 and contributing meaningfully to the vision of Viksit Bharat 2047.
Priorities for 2026-27: Inclusive and sustainable economic growth, creation of quality employment and livelihood opportunities, strengthening rural and urban infrastructure, and improving access to education, healthcare, and basic services.
Economic Outlook: The Indian economy registered a strong GDP growth of 7.8% in Q1 of FY 2026-27, supported by domestic demand, investment, and sustained public capital expenditure.
Global Risks: The global economic outlook remains uncertain due to geopolitical tensions, disruptions in international trade, and volatility in energy prices. Odisha's economy is expected to maintain its growth momentum with continued emphasis on fiscal prudence alongside infrastructure-led growth.
Fiscal Deficit: The fiscal deficit was projected at 3.5% of GSDP for financing the Budget.

Key Principles of the Supplementary Exercise

Re-prioritization: The Supplementary Statement of Expenditure, 2026-27 is proposed to be an exercise for re-prioritization of the Budget, in which Administrative Departments would be allowed to augment provision in one unit only by locating equivalent savings in some other unit of expenditure beyond the scope of re-appropriation.
High Impact Projects: High impact new Capital projects, announcements made by the Government from time-to-time, and proposals for enhancing livelihood activities shall be fully funded.
Actual Need & Spending Capacity: Supplementary proposals should not be prepared in a routine manner; they should receive personal attention of the Estimating and Controlling Officer concerned, and be based on actual need and commensurate with actual spending capacity.
C&AG Comments: Large-scale surrender of Supplementary Provision is being adversely commented upon by the C&AG of India year after year.

Detailed Guidelines for Supplementary Proposals

7.1

Recoupment of Advance from Odisha Contingency Fund (OCF)

Advances from OCF sanctioned from time to time are to be recouped in the Supplementary Statement of Expenditure. Without recoupment, further advance cannot be sanctioned. Recoupment orders should be issued based on actual expenditures incurred and not against the total fund sanctioned. Letter No., date of sanction, and details of Head of Account should be clearly indicated.

7.2

Provision for Pay and D.A.

Sufficient provision has already been made for Pay and DA in 2026-27 (BE). Additional provision under the Salaries unit shall only be allowed if the provision becomes inadequate due to filling up of posts or otherwise. It should primarily be met by locating savings from existing provision for re-allocation.

7.3

Provision for Outstanding House Rent, Electricity Dues, Water Charges & Municipal Dues

If the Budget provision in respect of House Rent, Electricity Dues, Water Charges, and Municipal Dues falls short of the requirement, proposal should be submitted for provision for the differential amount.

7.4

Decretal Dues and Land Acquisition Charges

(a) Amounts required for compliance of Court decrees in Land Acquisition Cases with no scope for appeal should be proposed under the "Charged" section with sufficient justification and firm decision of the Government.
(b) Normal Land Acquisition charges should be proposed under the "Voted" section under the Detailed Heads meant for the project/scheme.

7.5

Technical Supplementary

Requirement of funds to meet additionalities in needy sectors by locating savings or for accounting adjustment without any additional cash outgo should be proposed. Examples: transfer of provision from Revenue Account to Capital Account, or from Voted to Charged or vice-versa. Accounting adjustment for receipt of External Assistance under direct payment procedure for Externally Aided Projects should also be done.

7.6

Additional Requirement under State Sector Schemes

New schemes can be taken up only after appraisal by Expenditure Finance Committee (EFC) / Standing Finance Committee (SFC) and with specific concurrence of Finance Department (as per FD OM No. 23373/F dated 19.08.2023). Proposals for additional provision in one unit should be matched by equivalent savings within the similar or same resource head and Demand.

7.7

SNA-SPARSH Model for Centrally Sponsored Schemes (CSS)

(i) Departments yet to complete refund of unspent Central Share, deposit of interest earned, and penal interest must expedite the process for SASCI 2026-27 certification.
(ii) All Departments must ensure timely forwarding of bills and adherence to timelines to avoid disqualification under Part-IX and avail maximum incentives.
(iii) Departments are required to propose separate Budget lines for Capex/non-recurring expenditure for CSS Schemes under SNA-SPARSH Model.

7.8

Limitation where Expenditure is within 40% of Budget Provision

Where expenditure till 30th September 2026 under a unit is within 40% of Budget provision, limitations apply as per the guidelines.

7.9

Suggestions by Principal AG (A&E), Odisha

Suggestions made by the Principal AG (A&E), Odisha during scrutiny of the Budget Estimates, 2026-27 are required to be incorporated in the Supplementary Budget proposals to avoid further comments.

Submission Timeline

31st October 2026

Administrative Expenditure proposals to be submitted online to Finance Department.

31st October 2026

Programme Expenditure proposals to be submitted to P&C Department. P&C shall communicate Programme ceiling thereafter.

After P&C Concurrence

Programme Expenditure proposals to be submitted to Finance Department after concurrence of P&C Department.

Important: The system will not allow processing of Budget proposals after the due date. Due care should be taken to stick to the stipulated deadlines.

Submission Process (BETA & IFMS)

Administrative Expenditure: Controlling Officers submit proposals to Administrative Department using IFMS platform. The consolidated proposal is transferred from IFMS to "Online Budget Compilation System - BETA" seamlessly through web service. Administrative Departments submit to Finance Department using Online Budget Compilation System (URL: http://onlinebudget.gov.in/BETA/) in Secretariat LAN.
Programme Expenditure: Initiated in the Budget preparation module of IFMS. Controlling Officers submit proposals to Administrative Department using IFMS. The consolidated proposal is transferred to BETA. P&C Department allocates ceiling online. Administrative Departments distribute ceiling online among schemes, approved by P&C. Then proposals submitted to Finance Department using BETA.
Savings Blocking: Administrative Departments must identify savings under some units and block them in IFMS until utilized through Supplementary linked surrender/re-appropriation. IFMS will block the allocation identified as savings.
Supporting Documents: Any document may be uploaded in BETA or sent electronically by e-mail to the concerned Branch Officer of Finance Department.
Consultation: Any consultation for finalization of Budget proposal may be done in physical or virtual mode.

Important Points to Note

Deadline: Proposals must be submitted by 31st October 2026.
Re-prioritization: The Supplementary exercise is for re-prioritization – augment one unit by locating equivalent savings in another.
High Impact Projects: Fully funded – new capital projects, Government announcements, and livelihood activities.
OCF Recoupment: Outstanding advances from Odisha Contingency Fund must be recouped.
Pay & DA: Additional provision only if inadequate, primarily met by locating savings.
Decretal Dues: Proposed under "Charged" section; Land Acquisition under "Voted" section.
New Schemes: Require EFC/SFC appraisal and Finance Department concurrence.
CSS SNA-SPARSH: Separate Budget lines for Capex/non-recurring expenditure.
BETA & IFMS: All proposals to be submitted through the online systems.
Website: The circular is hosted on the Finance Department website (https://finance.odisha.gov.in/).

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Frequently Asked Questions

What is this circular about?

This circular from the Finance Department, Government of Odisha, invites proposals from all Administrative Departments for inclusion in the Supplementary Statement of Expenditure for the financial year 2026-27, along with detailed guidelines for preparation and submission.

What is the deadline for submitting proposals?

The deadline for submitting Administrative Expenditure and Programme Expenditure proposals is 31st October 2026.

When will the Supplementary Budget be presented?

The Supplementary Budget, 2026-27 is likely to be presented in the Odisha Legislative Assembly during its Winter Session.

What is the fiscal deficit target for 2026-27?

The fiscal deficit was projected at 3.5% of GSDP for financing the Budget.

What is the core principle of this Supplementary exercise?

The Supplementary exercise is proposed to be an exercise for re-prioritization of the Budget, in which Administrative Departments would be allowed to augment provision in one unit only by locating equivalent savings in some other unit of expenditure beyond the scope of re-appropriation.

What is the treatment for High Impact Capital projects?

High impact new Capital projects, Government announcements, and proposals for enhancing livelihood activities shall be fully funded.

How should OCF advances be handled?

Outstanding advances from the Odisha Contingency Fund (OCF) must be recouped in the Supplementary Statement of Expenditure. Recoupment orders should be based on actual expenditures incurred, and the Letter No., date of sanction, and details of Head of Account should be clearly indicated.

How should decretal dues be proposed?

Amounts required for compliance of Court decrees in Land Acquisition Cases with no scope for appeal should be proposed under the "Charged" section with sufficient justification. Normal Land Acquisition charges should be proposed under the "Voted" section.

What is required for new State Sector Schemes?

New schemes require appraisal by the Expenditure Finance Committee (EFC) / Standing Finance Committee (SFC) and specific concurrence of the Finance Department (as per FD OM No. 23373/F dated 19.08.2023).

What is the SNA-SPARSH requirement for CSS?

Departments must complete refund of unspent Central Share, deposit of interest earned, and penal interest. They are also required to propose separate Budget lines for Capex/non-recurring expenditure for CSS Schemes funded under the SNA-SPARSH Model.

Through which system should proposals be submitted?

Proposals should be submitted through the Online Budget Compilation System (BETA) at http://onlinebudget.gov.in/BETA/ in Secretariat LAN, using the IFMS platform for initiation and consolidation.

Where can I find the official circular?

The circular is hosted on the Finance Department website at https://finance.odisha.gov.in/ for information of all concerned.