OIL INDIA LIMITEDDULIAJAN

(For internal use only)

Ref. No. : ACS/52/80/006/2015-16 & PLN (l-2/9-425(Al Date: 01.09.2015

ALL HEADS OF THE DEPARTMENTS / PROJECTS/OTHER SPHERES

Sub: Plan & Non-PlanBudget: 2015-16(RE)& 2016-17(BEI.

We are preparing the Annual Plan and Budget for the year 2015-16(RE) & 20 16-17(BE).

2. The procedures and format of the budget proposals (Capital andRevenue) have been reviewed and changed from previous years as perapproval of Management. Detail guidelines for proposing the capital &revenue budgets for the year 2016-17 (BE) is attached as Annexure-LAand I.B respectively.

3. We are also enclosing herewith the formats for submission of Capitaland Revenue Budgets in spreadsheet files for the year 2016-17(BE) ofyour department/project/Spheres, as the case may be. Initially, thebudgets have to be ~bmitted in the format given as Arinexure-Il.A forcapital budgets and Annexure-Il.B for Revenue Budgets. At the initialstage, entry in SAP for capital budgets and Business Planning andConsolidation Software (BPC) software for Revenue Budgets is notrequired.

This exercise is to first assess the department/projects/other spheres -wise capital and revenue expenditure requirement and to finally arrive atorganization level capital and revenue expenditure to be incorporated inAnnual Plan- Non Plan Budget Board Note.

4 After receiving of the Capital as well as Revenue budgets in spreadsheetfiles (Annexure-Il.A and ILB), a "Budget Week" will be declared whereinconcerned members from proposing Departments underFHQ/Projects/Other spheres/Planning/F&A along with GM(Planning),GM(F&A) and RCE will be present and finalise the Capex and Revenuebudgets of Departments under FHQ/Projects/Other spheres and eachdepartment / proj.cct / sphere will thus have a fixed amount approved in-principle under each major head of budget to deal with for their capitaland revenue requirements. Utilization pattern of last 3 years of budgetwill also be discussed.

5 After finalization of broad parameters during Budget Week, Budgetaryproposals in the form of Appropriation Request (AR) against thedepartmental capital budgets have to be submitted to PlanningDepartment and the revenue budgets have to be submitted to F&Adepartment after incorporating in the Business Planning andConsolidation (BPC) Software.

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6 After finalization of Physical Targets, Capital and Revenue budgets, aBoard Note for Annual Plan and Annual Budget will be prepared jointlyby Planning and F&A Departments and forward to Corporate Office for itsapproval.

7 Once Board approval is received, the individual Capital and RevenueBudgets will be uploadedj released in the SAP system and accordinglyPRs may be raised for capital items and revenue expenditures may beincurred after the commencement of the financial year or in case ofurgent requirement PR may be raised prior to the budget approval butpurchase order(PO) j LOA cannot be issued unless the budget is releasedin the system.

8 The existing practice of special sanction or supplementary sanctionwill be discontinued henceforth. Accordingly the facilities to create ARfor the year 2015-16 in SAP system will also be withdrawn. Therefore,department will have to plan well during the planning cycle itself.

9 Any change in capex requirement during the year 2016-17, RevisedEstimate(RE) have to be intimated by the department for its review inbudget cycle of the year 2017-18.

10 The requirement of supplementary sanction may be managed bycarrying out re-appropriation of funds available with the department/Projects/Spheres or within the group of departments as per DoP.However, if any requirement cannot be met out of re-appropriation,approval from Board of Directors will be required as supplementarysanctions.

11 Budgets in respect of NELP Blocks are to be prepared by the respectiveProjects or Centralized Exploration Monitoring Group (CEMG), as thecase may be, based on approved work programme of OperatingCommittee (OC) j Management Committee (MC) and provided to F&ADepartment for incorporation in Plan- Non Plan Budget Board Note. Anychange in the Block budgets suggested by Directorate General ofHydrocarbon (DGH) later in January/February shall be taken care of inthe Board Note at the stage of Revised Estimate (RE). However,expenditure exceeding the budget approved by the Board which areimmediate in nature and cannot be deferred till RE stage may beincurred after approval from Board as special/ supplementary sanction.

12 Public Relations Department shall have to provide the CSR budgetapproved by CSR committee to F&A Department for incorporation of thesame in the Budget Board Note.

13 The use of Special Revenue (SR) budgets shall be restricted only to: a)Holding of events viz, AGM, safety week, World Environment Day, WaterConservation Week, conference, seminars or events of similar nature,

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consultancy services not being of capital nature and b) Civil works forconstruction of roads not owned by company.

14 In budget availability control for capital budgets, a tolerance of 10% hasbeen allowed for capital budgets as per existing practice. This practiceof allowing tolerance in SAP system shall be discontinued henceforthas any such tolerance would exceed the overall approved budget.

15 To ensure proper control on revenue expenditure, we plan to make theFund Management module of SAP more effective by progressing fromexisting mode of generation of "warning message" in case of expenditureexceeds the budgeted amount to "error message" i.e lock mode so thatwithout re-appropriation/ making budget available, no expenditure isincurred over the budgeted amount. The control will be at cost centerand cost element matrix level.

16 An Armexure-V containing actual expenditure incurred in last three yearsof individual department/Project/Other spheres shall be forwardedthrough email soon which may help in projecting your capex for the year2016-17.

17 Similarly, cost element-wise revenue expenditure incurred against aparticular cost center / department can be viewed/ downloaded by usingKSBB report of SAP for last three years.

18 You are hereby reqirested to forward your Capital budget to PlanningDepartment and Revenue, Special Revenue, NELP Block Budgets, CSRbudgets approved by CSR committee, Drilling and Work over wellbudgets to F&A Department latest by 21.09.2015 as per the enclosedguidelines so that the Annual Plan & Budget Board Note for the year20I5-16(RE) & 2016-17(BE) can be placed to the Board in time. Kindlynote that reference to para 4 above "Budget Week" will commencefrom 28.09.2015 for finalization of Budgets.

19 All are also requested to critically review the requirements of oldsanctioned budgets while proposing new ones.

(S Choudhuri)Head- Accounting Policy

Copy: CMD for GM (PIg-NOIDA): All Directors: RCE: All EDs: All GGMs / All GMs

For your kind information please.-do--do--do--do-

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Annexure-I.A

[Guidelines for preparation of Departmental Capital Budgets for 2016-17]

(i) CAPITAL BUDGET PROPOSALS FOR THE YEAR 2016-17

New capital budget proposals need to be forwarded to Planning Department asper Annexure-II.A.

a. Status of already approved budget as on date as per enclosed Annexure-IV needs to be attached along with the proposals.

b. Department will also indicate their budget which they earlier projected tobe spent in 2016-17. Put together their total budget will be fixed for 2016-17.

c. Any queries/addl, information if desired, against any proposed item shallbe intimated to the departments and the concerned departments have toreciprocate/ submit the same immediately.

d. Yearly break up of expenditure should be projected on the current realitybasis as it is extremely critical to decide the actual budget requirement for thefinancial year 2016-17. Departments will get their budget sanctioned based entheir yearly phasing of expenditure shown for the year 2016-17. Subsequentexpenditure against a project spanning over more than a year i.e. the balance/ part expenditure coming up in the next year/s, if any, will be freshly put upfor sanction in the-veer of its phasing plan.

(ii) All Budget Proposals should be supported by the following details :-

a. The individual item must be approved by concerned GM/ProjectHead/Head of other spheres in the spreadsheet formats (Annexure-II.A).

b. Proposed items which are to be executed/maintained/serviced byother departments need to be vetted by concerned Executing HoDon the body of the hard copy sent to Planning Department.

c. Items which are three years old i.e. approved prior to 2013-14 whichare not yet committed, must be surrendered and closed in the SAPsystem.

Closure I Surrender of BH & I Completed Job:

a. Completed / surrendered WBS-Elements against any Project definitionshould be technically completed by the concerned departments in ERPsystem.

b. Technically completed WBS elements against any Project definition shouldbe closed completely in the ERP system in consultations with Materials,Contracts & F&A departments as in the case may be.

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iv) At the time of submission of AR, the guidelines to be followed are:-

a. The individual item must be approved by concerned GM/ProjectHead/Head of other spheres both in the hard copy as well as in the SAPsystem (i.e. workflow must be completed).

b. Current estimate/ budgetary quotation of 2015 / last Purchase Order (notmore than 2 years old) to avoid subsequent supplementary demands/reappropriation.

c. EDC to be mentioned in the Justification column of the AR.

d. Individual Budget proposal of value above Rs 2.5 Cr for capital budgetneed to be forwarded to Planning Department along with additionalbackups like cost benefit analysis, return on investment analysis,supported by latest budgetary quotation wherever applicable and a timeline for execution of the job in the form of bar chart highlighting themajor milestones starting from a date assumed as a budget approvalshould be provided etc. duly signed by concerned GM/Project Head/Headof other spheres.

e. For replacement/additional items, details of item / quantity viz, presentholding, outstanding if any, total requirement, shortfall, Justification, basisof estimate along with detail cost break-up including applicable taxes etc.should be given in the Technical Justification column.

f. For replacement items, confirmations whether the existing one shall bewritten off or the utilization plan of the existing one after commissioningof new ones should be mentioned in the Technical Justification column.

g. For new construction / extension of buildings or any change of layout inany new / existing installation/Location/Site, a Copy of Siting Committee'sapproval has to be furnished.

h. Proposed items which are to be executed/maintained/serviced byother departments need to be vetted by concerned Executing HoDboth through SAP system and on the body of the hard copy sent toPlanning Department.

i. Prior to forwarding the proposals, concern departmental Officer(s) shouldensure that signatories name, designation and date of signature must bementioned in the AR as well as in the supporting documents.

j. Supporting documents like budgetary estimate/quotation etc need to beendorsed by concerned executive not lower than Level-2 executive.

v) For any further clarification on capital budgets, you may kindly contact ourteam at OIL phone Nos. [CM (Planning)-6136, SM (Planning)-6132 & SM(ERP-PS)-7172].

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Annexure-I.B

[Guidelines for preparation of Revenue Budgets for 2016-17]

REVENUE BUDGET PROPOSALS FOR THE YEAR 2016-17

a) Initially the departmentsj projects/ spheres will have to submit theirrequirement of Revenue budgets in spreadsheet files against respective costcenters and cost elements for 2016-17 CB.E).At this stage budget input inBPCsoftware is not required.

b) While preparing the budgets for existing routine items past experience maybe used and for new and special items zero based budgeting approach is tobe adopted.

c) The departments shall submit their revenue budget requirements inSpreadsheet files with the following breakup:

i) Actual expenditure incurred during the years 2012-13, 2013-14 and2014-15 in respect of individual controllable Cost Element ~tdepartment level.

ii) Projected expenditure during 2016-17 in respect of individualcontrollable Cost Element at department level.

d) Actual expenditure incurred during the last years to be downloaded by usingtransaction code KSBB in SAP. Cost center group "OIL_BUDGET" gives thedepartment-wise cost center groups and cost element group "OIL_BUDGET"gives the controllable cost elements for budgeting purposes. The detailed listsof departmental cost center groups and cost elements for budgeting aregiven in Annexures III.A and III.B respectively.

e) For cost elements based on trend, maximum escalation factor of 8.00% p.amay be considered.

f) The standard Currency conversion rate to INR is to be assumed at Rs 66.00per USD and Rs 104.00 per GB Pound based on current trend for uniformity.

g) Salary & Wages, Overtime, Training, Conferences, Travelling, Hoteletc. :

i) ER & Personnel departments, Duliajan are required to prepare commonbudget for whole Company on salary and wages cost elements.

ii) However, under employee costs group cost elements for Travelling (CEs:703009, 703010), Training (CEs: 703011, 703012), Conferences (CE:703017), Hotel (CE: 703018), Amenities (CE: 703002) and Overtime (CE:700105) are to be budgeted by the respective departments /projects/spheres.

iii) Training covered by L&D Department including associated travel j hotelexpenses are to be budgeted centrally by L&D Department.

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iv) Sphere-wise Medical Expenses (CE: 703001) are to be budgeted centrallyby Medical Department, Duliajan.

v) All departments / projects/ spheres are required to budget for othertraining, pre-bld and other conferences, inspections etc. except for vendormeets organised by Materials and Contracts Departments who are tobudget for the same.

vi) TA, DA and Hotel rates for budgeting purposes are given in Annexure-III.C

h) Budgeting for Services Cost Elements:

The services departments cannot budget directly in other departments' costcenters. Hence concerned user departments are requested to budget for thefollowing services cost elements as follows:

i) For Electrical Items (CE: 712300), Electrical Spares (CE: 713200) andContract Electrical (CE: 734000), all users need to budget in liaisonwith Electrical department.

ii) For Consumption-Spa res-Engines, Pumps & Motors (CE: 713600)relating to installations under the maintenance control of FieJdEngineering (FE) department, concerned departments may liaise withFE who will furnish estimates to concerned departments forpreparation of their budgets.

iii) For Consl!mption-Building Materials (CE: 711800), Consumption-Construction Cement (CE: 711900), Contract-Civil Construction Works(CE: 733000) & Contract-Civil Maintenance (CE: 733001) thedepartments may liaise with Civil Department for estimates forpreparation of their budgets.

iv) For repair works of revenue nature in General Workshop & ICE shopwhich are provided by FE department, concerned departments arerequired to provide tentative list of jobs to FE department who willbudget the same in BPCformats in the GWS & ICE cost centers.

v) In other cases of inter-departmental services, the departmentcontrolling the cost center should budget the same in BPC formats inliaison with the service providers.

i) Captive consumption: Captive consumption are not required to bebudgeted. The same are to be budgeted centrally by F&A Department,Duliajan.

j) Stores & Contracts:

i) All materials and contract rates to be as per latest rates available inSAP, Invoices, PO, etc. New contracts are to be taken as per PRs /approved internal estimates.

ii) For vehicle contracts, the budgeted kilometers for each vehicle shouldbe limited to the quantity as approved by Planning Department.

iii) The budget officers have to ensure that cost centers and elementsused for budgeting are in line with existing Account Assignments in

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SAP. Mismatches are to be addressed urgently with ERP HR and MMCells.

k) Rents. Rates. Insurance & Sundries:

i) Rents, rates and licenses (CEs: 751000 & 751001) are to be budgetedby the user departments.

ii) Insurance expenses (CEs: 750000 to 750004) for the whole Companyis to be budgeted by FM Duliajan centrally.

iii) Imprest Cash (CE: 780190) and Other Mise. expenses i.e other thanImprest Cash (CE: 780191) are to be budgeted by the userdepartments.

I) Pipeline-specific cost center issues:

In Pipeline, certain cost centers in 16" & 14" sectors are commonly used byvarious maintenance I other sections. In such cases, PHQ budget in-chargemay liaise with the concerned sectional in-charges and then issue specificguidelines so that budgets for common cost centers are entirely covered.

m) Drilling & Workover Well budgets:

--i) Drilling & Workover well-wise budgets are to be prepared by concerneddepartments in Spreadsheet files based on 3-years Tentative DrillingProgramme TDP of 28.08.2015 issued by GM (Exploration) and latestavailable Tentative Work-over Programme (TWP) from G&R Department.Concerned departments shall liaise accordingly with G&R Department forpreparation of their budgets. Projected actual expenditure through primarybooking during the year 2016-17 in respect of the field-wise wells are tobe provided. Please note that well number and location name for WellBudget should be strictly as per TDP and planned work-over programmefor drilling and workover wells respectively. This is required for properidentification and compilation.

n) Special Revenue (SRl budgets:

i) The use of Special Revenue (SR) budgets shall be restricted only to: a)Holding of events viz, AGM, safety week, World Environment Day, WaterConservation Week, conference, seminars or events of similar nature,consultancy services not being of capital nature and b) Civil works forconstruction of roads not owned by company.

ii) Departments are to indicate their requirement of Special Revenue items asexplained above with actual expenditure incurred with breakup for lastthree years in respect of such events. The same has to be provided inspreadsheet files as per Annexure II.C.

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0) Submission & Review:

i) Departments/ Projects/ Spheres shall forward the soft copy of the budgetsprepared according to the aforesaid guidelines in spreadsheet files by e-mail to F&A Departments, Duliajan latest by 21.09.2015. The e-mail idfor the same is sambhunandan_baruah@oilindia.in .

ii) As stated in Para 4 of the Budget Circular, the budget review meetingsshall commence form 28.09.2015 wherein the budgets of theDepartments/ Projects/ Spheres for 2016-17 shall be individuallydiscussed. The detail schedule of the review meetings shall be circulatedby 10.09.2015.

iii) For any further clarification on revenue budgets, you may kindly contactour team at the OIL phone nos. [DMFA-Cost: 6195 & Sr. Officer-ERP(FICO):8398].

iv) Assistance regarding data for actual expenditure in past years may besought from concerned F&A executives in Projects/ Spheres.

p) Input in BPC:The revenue budgets finalized at the review meetings have tobe incorporated by the Departments in the Business Planning andConsolidation (BPC) Software as has been done in the previous year. Oncethe entries are-completed, the HoD of the respective department shallapprove the same in system. The summary of the cost centers at departmentlevel has to be as per budgets approved in-principle during the budget week.The exercise in BPC has to be completed by the departments latest by31.10.2015. For any necessary assistance you may kindly contact our teamat the phone nos. given in Para n) iii) above.

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Annexure-II.ADepartment/Projectl Other Sphere:

Capital Budget Proposals: 2016-17(BE)

New/TotalSL.

Phasing of ExpenditureExpected date of

Amount TechnicalItem Quantity Completion/ com

NO. Additional! (Rs) Justificationmission

Replacement 2016-17 2017-18 2018-19

1

2

3

Item-wise earliersanctioned budget

4 projected to bespent in 2016-17

TotalNote: i) Basis of estimate is to be mentioned in Technical Justification column.

ii) Siting committee's approval/Internal estimates etc have to be provided at the time of submission of AR.

Proposed by Vetted by

General Manager(Planning) General Manager(F&A) RCE

Concerned General Manager Executing HoD

Approved by

o3f~ ~~ fi;{~• OIL INDIA LIMITED

Annexure-II.B

Budget Summary

Department/Project/ Other Sphere:

Actual Expenditure Incurred Budget Proposal

Cost Element Cost Element Description 2012-13 2013-14 2014-15 2016-17

700105 Emp Costs-Staff-Overtime

703002 Emp Costs-Amentities & Welfare Exps

703009 Emp Costs-Traveltina Expenses- India

703010 Emp Costs-Travelling Expenses-Abroad

703011 Emp Costs-Training Expenses-India

703012 Emp Costs-Training Expenses-Abroad

703017 Emp Costs-Conference Expenses

703018 Emp Costs-Hotel Expenses710500 Consmptn -Casing Pipes & Attachment710600 Consmptn- Tubing And Attachments

710700 Consumption-Line Pipes And Attachments

710800 Consumption-Other Pipes And Fittings710900 Consumption-Well Head And X-Mas Tree711000 Consumption-Production Consumables

711100 Consmptn- Drill Equipt And Accessories711200 Consumption-Drill Bits711300 Consumption-Industrial Ropes

711400 Consumption-Logging Equipment & Tools

711500 Consumption-Chemicals

711600 Consumption-Flow Improver711700 Consumption-Oil Well Cement

711800 Consumption-Building Materials711900 Consumption-Construction Cement

712000 Consumption-Explosives And Detonators712100 Consmptn-Coating & Wrapping Material712200 Consmtpn-Computer Hardware & Software

712300 Consumption-Electrical Items

712400 Consmptn-Electronic&lnstrumntn Items

712500 Consumption-Industrial Gases

712600 Consumption-Lab Equipments & Chemicals

712700 Consumption-Vehicle Accessories

712800 Consumption- Tools

712900 Consumption-Bearings713000 Consumption-Spa res-Drilling

713100 Consumption-Spares-Production O&M713200 Consumption-Spa res-Electrical713300 Consumption-Spares-Transport713400 Consumption-Spares-Power Generation713500 Consumption-Spares-LPG Plant

713600 Consmptn-Spares-Engines.Pumps&Motor713700 Consmptn-Electronics/lnstrumntn Item714100 Consumption-Other General Stores714200 Consmptn- Office Equipt & Accessories714300 Consumption -Stationery714500 Consmptn-Medicine.Surg&Patholo Consum

714504 Consumption - Vaccination Items721000 Mat Consmptn-Fuel And Lube Oil721500 Electricity Expenses730000 Contract- OperationS-G&G 2D Survey130001 Contract- Operations·G&G 3D Survey730002 Contract-Opert-Grd Gravity Magnetic Stu730003 Contract- Opert-Seismic Data Proces-2D730004 Contract- Opert-Seismic Data Proces-3D730005 Contract-Opert-Seismic Data Interpt730006 Contract- Operations-G&G Others730030 Contract- Operations-Rig Hire730031 Contract- Operatn-Man Management Contr730032 Contract- Operations-Mud Logging Servic730033 Contract- Operations-Cementing Services730034 Contract- Operations-Bulk handling730050 Contract- Operations-Well Servicing

730070 Contract- Operations-Pipeline Laying ;

730080 Contract- Operations- R&D Contracts

730090 Contract Wireline Logging

731000 Contract-Services - Sanitation Services731020 Contract-Serv-Catering&Canteen Serv731030 Contract-Se rv-IT Hardware Maint731031 Contract-Service-Office Equipment Maint

731032 Contract-Services-Other Maintenance731050 Contract-Services- Consultancy Services731051 Contract-Serv-TechnicaIStudies&Service731070 Contract-Services-Security731080 Contract-Services-Advertisement

731090 Contract-Services-Printing

732000 Contract-Hi ring-light Motor Vehicle

732001 Contract-Hiring-Bus

732002 Contract-Hiring-Trucks

732003 Contract-Hiring-Cranes732004 Contract -Hiring- Tranors732005 Contract-Hiring-Bowzers732006 Contract-Hiring-Equipments732007 Contract-Hi ring-Helicopter Services732008 Contract-Hi ring-Others732009 Contract-Hiring-Ambulance

733000 Contract-Civil-Construction Works733001 Contract-Civil-Maintenance733002 Contract-Civil-Survey734000 Contract- Electrical

735000 Contract Others735001 Contract Casual labour

735002 Contract Horticulture

751000 Rent, Rates & Taxes751001 Other license Fees780001 Sund Exp-Statutory Audit Fees

780002 Sund Exp-Tax Audit Fees780003 Sund Exp- Certification Fees780006 Sund Exp-Internal Audit Fees780008 Sund Exp-Auditors' Out of Pocket Exp780010 Sund Exp-legal Expenses.

780011 Sund Exp-Professional Fees

780016 Sund Exp-Advertisement

780020 Sund Exp - Bank Charges780030 Sund Exp-Postage & Courier Services780031 Sund Exp - Telephone780040 Sund Exp - Books & Periodicals

780041 Sund Exp - Data Docket & Data Viewing Ex780050 Sund Exp - Other Freight780051 Sund Exp-Demmurage Charges780060 Sund Exp - Surface Compensation780061 Sund Exp - land Value780062 Sund Exp - Water Charges780070 Sund Exp-Guest House Expenses780075 Sund hp-Courtesy Expenses780076 Sund hp-Donations780077 Sund Exp - Gifts780078 Sund Exp - Scholarships780080 Sund Exp- Social Welfare Expenses780085 Sund Exp-Familv Planning780186 Sund Exp - Apprentice and Stipend Expens780190 Sund Exp - Petty Cash Expenses

780191 Sund Exp - Miscellaneous ExpensesTotal -

Proposed by

Concerned General Manager I HoD

General ManagerlPlanningl General ManagerlF&AI Resident Chief Executive

Approved by

o3Jl'm:iI ~~ ~~• OIL INDIA LIMITED

Annexure-II.C

Budget Summary

Department/Project/ Other Sphere: ~~~- - -- . -~-~

Event No. Description of EventActual Expenditure Incurred Budget Proposal

2012-13 2013-14 2014-15 2016-171

2

3

Proposed by

Concerned General Manager' HoD

General Manager(Planningl General Manager(F&A1 Resident Chief Executive

Approved by

Status of already approved budgets as on dateAnnexure-IV

t~;

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