Jammu: The Finance Department has conveyed Capital Expenditure (Capex) ceilings to all departments and districts for Budget Estimates 2026–27 and issued detailed guidelines aimed at ensuring early fund authorisation, efficient utilisation and timely completion of development works across Jammu and Kashmir.
According to an official memorandum, all Administrative Departments and District Development Commissioners have been directed to upload approved works and activities on the BEAMS portal by April 21, 2026, as per the prescribed B12 statement. The move will enable the Finance Department to authorise 50 per cent of the allocated funds immediately for the execution of development works.
The responsibility for timely and accurate uploading has been fixed on Directors Finance, Financial Advisors, Chief Accounts Officers, Planning Officers and Controlling Officers at the departmental level.
District Development Commissioners have been directed to finalise and upload District Plans in consultation with MLAs and other elected representatives within the stipulated timeline. The planning process, the memorandum said, must adopt a “whole-of-government and whole-of-society” approach by integrating departmental and district-level priorities.
The Finance Department has laid emphasis on completion of ongoing works, directing that at least 70 per cent of the Capex allocation be earmarked for ongoing projects, while only 30 per cent may be utilised for new works. The measure is aimed at preventing resources from being spread thinly over several years and avoiding the launch of a large number of underfunded projects.
Departments have also been instructed to prioritise pending JPKCC projects and bridge funding gaps in languishing schemes within the available ceilings. Such works are to be clearly identified and coded on the BEAMS portal.
The timeline for completion of new works has been fixed at one to two years and may be extended up to three years only in exceptional cases involving major projects. All spillover and ongoing works expected to be completed during 2026–27 or shortly thereafter will get first charge on the Capex budget.
The government has directed departments to prepare annual plans with measurable outcomes, including the number of works to be completed and beneficiaries to be covered. The focus, it said, should remain on public benefit rather than mere expenditure.
The memorandum stresses that Capex funds shall not be diverted for revenue expenditure. Departments have also been asked not to approve incomplete Detailed Project Reports lacking essential components such as equipment, utilities and supporting infrastructure.
Further, all Centrally Sponsored Schemes and NABARD projects must reflect both Central and UT shares on the BEAMS portal to ensure financial transparency.
To avoid delays in execution, departments have been instructed to include land compensation, forest clearance charges and utility shifting costs in DPRs. Forest compensation, in particular, is to be requisitioned in one go.
The Finance Department has also barred deviation from the approved project scope or bill of quantities beyond the prescribed limits. Executing agencies have been directed to upload pre-execution, mid-execution and post-execution photographs on the PROOF application for transparency and monitoring.
Administrative Departments and District Development Commissioners have been asked to review and rationalise works already uploaded on BEAMS by removing non-priority and non-starter projects.
The government has further directed that all directions issued by the Chief Minister and Council of Ministers, as well as suggestions made by elected representatives during budget discussions, must be incorporated while finalising annual plans.
Departments have been cautioned against creating liabilities through unapproved or unauthorised works, with controlling officers to be held personally accountable for any such deviations.
For multi-year Capex schemes, strict adherence to approved targets and budget ceilings has been made mandatory. Departments have also been asked to requisition 100 per cent funds for physically completed works and for court-mandated payments where no legal remedy remains.
The memorandum states that funds under Centrally Sponsored Schemes will be released within one day of receipt of mother sanctions and their reflection on the PFMS portal. Similarly, bills processed through Cyber Treasury will be pushed to PFMS within one day, and any delay must be reported immediately.
Special emphasis has been laid on the implementation of Budget Announcements and 2026–27 deliverables on priority, with periodic review at the highest level, including by the Finance Department.
Pending Capex bills that could not be uploaded at the close of the previous financial year due to time constraints will receive first charge in the 2026–27 budget.
For key infrastructure departments, including Public Works (R&B), Jal Shakti, Forest and Power Development, release of the second instalment of funds will be linked to full implementation of the Works Activity Monitoring System (WAMS), covering the entire cycle from sanction to payment and monitoring.
