Delegation of Financial Powers
Rules, 1978
No. 12000-Codes-12/78-F. - In supersession of Finance Department
Resolution No. 14028-F., dated the 1st April 1967, the Governor of Orissa
hereby makes the following rules, namely :
RULE - 1. Short title and commencement.?
(1)
These rules may be called Delegation of Financial Powers Rules, 1978.
(2)
They shall come into force from the first day of April, 1978.
RULE - 2. Definitions.?
In these rules unless the context otherwise requires-
(a)
"Appropriation" means
the assignment to meet specified expenditure of funds included in a Primary
unit of appropriation;
(b)
"Contingent
expenditure" means all incidental and other expenditure including
expenditure on store which is incurred for the management of an office, for the
working of technical establishment such as a laboratory, workshop, industrial
installation, farms and the like;
(c)
"Department
of Government" means the Department of the State Government as
notified from time to time and includes the Governor's Secretariat and
Legislative Assembly Secretariat;
(d)
"Each
case" means in respect of non-recurring expenditure, expenditure
incurred at a given point of time and in regard to recurring expenditure, each
type of expenditure of a recurring nature. If on a particular occasion a number
of items of stores are to be purchased, powers of the sanctioning authority
should be exercised on that occasion and not with reference to individual
articles constituting the lot. It should, however, be borne in mind that
purpose arising out of the same indent should not be split up and made
separately on different dates with a view to avoiding the sanction of higher
authority. An authority empowered to sanction expenditure on any recurring item,
say up to Rs. 1,500 per annum will competent to sanction
expenditure on the item on a number of occasions subject to the limit of Rs.
1,500 per annum;
(e)
"Finance
Department" means the Finance Department of the State Government;
(f)
"Financial
Adviser" includes Assistant Financial Adviser;
(g)
"Head
of Department" means Government Service mentioned in Appendix 3 of
Orissa Service Code;
(h)
"Non-recurring
Expenditure" means expenditure other than recurring expenditure;
(i)
"Primary
unit of appropriation" means primary unit of appropriation as defined
in Rule 30 of the Orissa Budget Manual;
(j)
"Public
Works" means civil works, public health, electrical, irrigation,
navigation embankment and drainage work;
(k)
"Re-appropriation" means
the transfer of funds from one primary unit of appropriation to another such
unit;
(l)
"Recurring
expenditure" means expenditure which is incurred regularly at
periodical intervals;
(m)
"Sub-ordinate
authority" means an authority subordinate to a Department of the
Government or a Head of Department; and.
(n)
"Government
Company" has the same meaning as under the Companies Act, 1956 (I of
1956);
RULE - 3. Budgeting.?
(1)
Finance Department will indicate in advance the ceilings of committed
expenditure for various Departments under different Major Heads. The provisions
in the First Edition Budget in respect of schemes which have continued for more
than two years will be admitted by the Finance Department on the basis of past
actuals as reported by the Controlling Officers and the Accountant-General,
with such trend increases and other adjustments as considered necessary.
[Controlling Officers should, however, indicate the items of
non-recurring expenditure proposed to be incurred with sufficient jurisdiction.
Provision for loans shall be made only through New Demand Schedules for which
adequate justification with necessary details should be furnished. In case of
revenue earning non-plan schemes, details of anticipated receipts, where the
amount exceeds Rs. 50,000 should be given indicating the basis of calculation
and explaining short-falls, if any.]
(2)
Files relating to continuing non-plan schemes which have been in
operation for less than two years will be sent to the Finance Department for
pre-Budget scrutiny and concurrence in the individual proposals.
(3)
On receipt of the First Edition Budget and the files referred to above,
Finance Department will examine the same and prepare consolidated Budget slips
by Major Heads as far as possible, on points where clarification is needed.
Copies of these consolidated slips will be sent to the Administrative
Departments and the Heads of Departments concerned. The matter will be
finalised and necessary provision will be admitted by the Finance Department as
far as possible, after discussion with representatives of the Administrative
Department and the Heads of Departments instead of through correspondence. In
case any point remains unsettled, the same will be noted and examined before
issue of expenditure sanction.
(4)
The planning and Co-ordination Department will indicate in advance plan
ceilings for various Departments under different Heads/Schemes. On receipt of
intimation from the Planning and Co-ordination Department, the Administrative
Department will get their budget proposals for Plan Schemes scrutinised by a
Committee consisting of the Secretary of the Department the concerned Head of
Department. Financial Adviser of the Department and a representative each of
the Finance and the Planning and Co-ordination Department. Proposals relating
to Central Sector Schemes will also be scrutinised by the Committee. The
proceedings of the Committee signed by the members will be forwarded to the
Finance Department and Planning and Co-ordination Department. On the basis of
the proceedings of the Committee the Administrative Department will furnish new
demand Schedules to the Finance Department Supplementary instructions in the
matter will be issued by the Financial Department from time to time.
(5)
Budget provision will ordinarily be considered for works projects for
which administrative approval has been accorded, other cases may be considered
by the Finance Department on merit.
(6)
No lump sum provision shall ordinarily be made in the Budget except for
works costing less than Rs. 10 lakhs. For making lump sum provision, however,
estimates shall not be split up to keep expenditure below the monetary limit of
Rs. 10 lakhs to avoid separate exhibition. Where works originally estimated to
cost less than Rs. 10 lakhs exceed the limit during the course of execution,
budget provision shall specifically be made for each such work as early as
possible.
RULE - 4. Provision of funds by the Legislature.?
Demands for grants and appropriation for Charged Expenditure are
presented to the Legislature on behalf of the Department or the authority
concerned. After the Demands have been voted and Appropriation Act has been
passed by the Legislature, the amount authorised by law becomes available to
the Department or the Authority for appropriation or re-appropriation to meet
sanctioned expenditure.
RULE - 5. Allotment of Funds.?
(1)
After the Budget has been presented to the Legislative Assembly and
Budget documents have been circulated, the Administrative Departments shall
allot the provision under different units among the Controlling Officers. Where
the provision concerns only one Controlling Officer, it is implied that the
allocation is at his disposal. The Controlling Officer shall communicate
allotment of funds to the Drawing and Disbursing Officers before the
commencement of the financial year.
(2)
Allotment of funds in respect of schemes, proposals, cleared at the Pre
Budget stage should be consistent with the provision made in the Budget and
subject to the normal budgetary rules.
(3)
Allotments in respect of schemes/proposals reserved for further scrutiny
should be restricted to the normal requirements for four months, that it till
the end of June, to meet the expenditure on continuing posts, contingencies and
travelling allowance. Allotments for grants-in-aid, stipends and scholarships
for continuing programmes should be subject to similar restrictions.
(4)
Where a scheme has been reserved for further scrutiny, the
Administrative Department shall immediately communicate the particulars to the
concerned Head of Department so that expenditure may be regulated suitably. The
Department shall also take steps to get the schemes cleared expeditiously and
place the full Budget provision at the disposal of the Controlling Officers
without avoidable delay.
(5)
While communicating allotments, it should be stipulated that expenditure
can be incurred only after appropriation has been authorised by law.
RULE - 6. General limitations on power to sanction expenditure.?
(1)
It is primary condition of the exercise of financial powers that public
revenues may be spent only on legitimate objects of public expenditure.
(2)
A sanction to incur recurring expenditure becomes operative when funds
meet the expenditure of the first year are made available by appropriation or
re-appropriation and remains effective during subsequent years subject to
appropriation of funds in such years and also subject to the terms of sanction.
(3)
An authority may sanction expenditure or advance of money only in those
cases where it is authorised to do so by ?
(a)
these or any
other rules issued by or with the approval of the Governor;
(b)
the
provisions of any law for the time being in force;
(c)
any general
order or special order of the Governor or other competent authority.
(4)
Nothing contained in Sub-rule (2) shall empower any authority to
sanction without prior concurrence of the Finance Department any expenditure
which involves introduction of new principle or practice or modification of the
existing principles or practice, likely to led to increased expenditure in
future.
(5)
The exercise of powers to sanction expenditure is subject to the
observance of general or special direction which the authority delegating or
re-delegating such powers may issue from time to time.
(6)
Where at the Pre-Budget scrutiny stage, the Finance Department has
desired to see the sanction order shall not be issued without concurrence of
the Finance Department.
(7)
No expenditure shall be incurred against a sanction unless funds are
made available by appropriation or re-appropriation.
RULE - 7. Residuary Financial Powers.?
Financial Powers, not specifically delegated to any authority by these rules
shall vest in the Finance Department.
RULE - 8. Creation, Extension and Permanency of temporary posts.?
(1)
The usual practice is to create temporary posts and continue them for
one year at a time. This leads to avoidable paper work. Irk several cases, the
need for continuance of post can be foreseen at the time of its sanction. In
such cases, there should not be any difficulty in sanctioning the posts ab
initio for longer period.
(2)
The Administrative Departments will have powers as prescribed in
Annexure-A in the matter of creation of temporary posts whether supported by
yardstick or not subject to the following conditions :
(i)
Specific
Budget provision has been made with the concurrence of Finance Department.
Availability of funds from savings and re-appropriation should not be treated
as specific provision without concurrence of Finance Department.
(ii)
Provision
contained in the Rules of Business shall be observed.
(iii)
There should
be posts of similar character and designation in the establishment for which
posts are created on a rate or scale of pay approved by the Finance Department.
(iv)
The power
shall not, except as indicated in items 2 and 3 of Annexure-A, be exercised in
respect of any service which is not under the control of the Department
exercising the power.
(3)
All temporary posts will continue until terminated by the orders of the
competent authority as prescribed in Finance Department Resolution No.
10806-F., dated the 2nd March 1978 (Annexure-13) For continuance of post which
are created for time bound operation and are to be terminated by a specific
date or which may have attracted specific comments by the Finance Department in
course of Pre-Budget scrutiny, prior concurrence of Finance Department is to be
obtained.
(4)
The Administrative Departments have full powers regarding permanency of
temporary posts in their own Departments and in their subordinate officers in
accordance with the principles laid down by Government from time to time
subject to the condition that such powers shall not be exercised in respect of
posts which are to be made permanent before expiry of a period of 3 years or
are connected with purely temporary schemes or time bound programmes.
(5)
Creation of a post in a Government Company or undertaking, the maximum
pay of which is Rs. 4,100 or more, will require approval of the Government in
the Administrative Department. The Administrative Department will take the
concurrence of the Finance Department and orders of the Chief Minister through
the Minister concerned. Once a post is created, the Government Company would be
competent to fill up the post subject to the recruitment policy approved by
Government and the Board of Directors].
RULE - 9. Reappropriation.?
(1)
Administrative Departments have full powers to sanction re-appropriation
of funds subject to the following conditions and the overall limitations of
legislative approval inherent in financial authorisations ?
(i)
Funds shall
not be re-appropriated from one Major head of account to another.
(ii)
No
re-appropriation shall be made from sanctioned grants for Plan schemes to meet
expenditure in the non-plan sector.
(iii)
Within the
plan sector, funds will not be re-appropriated across State Plan, Central Plan
and Centrally Sponsored groups.
(iv)
Within the
non-plan sector, funds shall not be re-appropriated from grants meant for
special non-plan schemes.
(v)
Funds shall
not be re-appropriated to meet expenditure which has not been sanctioned by a
competent authority.
(vi)
Funds
provided for Charged expenditure shall not be re-appropriated to meet Voted
expenditure and vice versa.
(vii)
No
re-appropriation shall be made from and to the provision for Secret Service
expenditure.
(viii)
No
re-appropriation shall be made between Primary Units which would involve
augmenting the provision under any such unit by more than twenty-five per cent.
(ix)
Re-appropriation
of funds for Office Expenses, Travelling Allowance and Contingent Expenditure
shall be subject to following restrictions:
(a)
The existing
provision shall not be augmented by re-appropriation or transfer between
primary units;
(b)
No
re-appropriation shall be made from and to a provision specifically, budgeted
for a special purpose or to cover an expenditure which requires the sanction of
Government e.g., purchase of vehicles; and
(c)
No
re-appropriation shall be made to or from sums provided for payment of
contribution to or recoveries of expenditure from another Government.
(x)
The
provisions under "other allowances" shall not be augmented either by
re-appropriation or by transfer within the primary units under a Major Head of
Account.
(xi)
No
re-appropriation shall be made from savings under items expenditure in respect
of which is partly or fully met from sources such as Reserve Funds, Statutory
Bodies, etc., and is accounted for as reduction of expenditure.
(xii)
Expenditure
on "works" will be subject to the following further conditions :-
(a)
Provision of
paragraph 3:7:1 read with paragraph 6:3: 15(3) of the O.P . W.D. Code should be
scrupulously followed before issuance of work order.
(b)
Funds shall
not be re-appropriated for any work which has not received administrative
approval and technical sanction as prescribed by rules from time to time.
(c)
The amount
appropriated for any work shall not exceed the amount approved or sanctioned
for that work by a sum greater than the excess which may be authorised under
the Public Works Department Code. Where excess of requirement over the
administrative approval or/ and technical sanction need revision of
administrative approval or/and technical sanction diversion should be made only
after assessment of actual requirement is made on the basis of detailed revised
estimates and revised administrative approval of the competent authority is
obtained.
(d)
Provision
under "Major Works" relating to Departments other than "Works
Department" shall not be re-appropriated without prior concurrence of the
Administrative Department concerned.
(e)
Recoveries
in the nature of reduction of expenditure in excess of provisions therefore in
the estimate of a work (and if the estimate is spread over a number of years,
credit in excess of provisions therefore during a particular year) release
additional funds for a work. These additional funds are not admissible for
expenditure and should be allowed to lapse. Withdrawal of funds out of this
credit for meeting expenditure on other work is also not admissible.
(f)
Re-appropriation
of funds for completion of electrical installations and Public Health portion
of building works may be made from out of the composite estimates for the works
as a whole.
(g)
Concurrence
of the concerned Departments must be taken before effecting such diversion in
case of building works.
(h)
Subject to
the conditions mentioned above the powers of Department and officers-in-charge
of Public Works will be as follows :
(i)
Works, I
& P. and U.D. Department Rs. 2,00,000 in each case
(j)
Chief
Engineers Rs. 50,000 in each case
(2)
Heads of Departments can exercise powers of re-appropriation as laid
down in Annexure "X" of the Orissa Budget Manual.
RULE - 10. Sanction of Contingent Expenditure.?
Administrative Departments and Heads of Departments have powers to
sanction contingent expenditure subject to the following conditions :
(a)
No
expenditure shall be incurred without valid appropriation or re-appropriation
sanctioned by competent authority.
(b)
Rules for
supply or articles required for public service contained in the Orissa General
Financial Rules and subsidiary instructions and orders, if any, issued on the
subject, shall be followed.
(c)
No
contingent expenditure involving and departure from rules, orders,
restrictions, or scales shall be incurred nor shall any liability be undertaken
in connection therewith except with prior concurrence of the Finance
Department;
(d)
Subject to
the conditions mentioned above, the financial powers of the Administrative
Departments and Heads of Departments to sanction contingent expenditure will be
as follows :
|
Authority
(1)
|
Recurring
(2)
|
Extent of powers Non-recurring
(3)
|
|
(i)
|
Departments of Government
|
Full powers
|
Full powers
|
|
(ii)
|
Member, Board of Revenue
|
Rs. 10,000 per annum in each
case
|
Rs. 30,000 per annum in each
case
|
|
(iii)
|
Heads of Department
|
Rs. 7,000 per annum in each
case.
|
Rs. 20,000 in each case.]
|
(e)
In respect
of items mentioned in Annexure "C" the restrictions/ Clarifications
monetary limits specified therein shall also be applicable.
(f)
The
Secretary of the Administrative Department or the Head of a Department may by
order in writing authorises a Gazetted Officer serving under him to exercise,
as may be specified in that order all or any of the powers conferred on him.
The Secretary of the Department or the Head of a Department shall, however,
continue to be responsible for the correctness, regularity and propriety of the
decision taken by the Gazetted Officer so authorised.
(g)
Notwithstanding
anything contained in this rule, the Inspector-General of Police shall, subject
to the orders of the Government regarding scale of supply, monetary limits,
etc. have full powers of sanction in respect of the provision made in the
Budget for clothing and kits of the Police personnel.
RULE - 11. Grants, Loans and Stipends.?
(1)
Administrative Departments have full powers to, sanction grant-in-aid
(including Stipends and Scholarships) and loans provided that ?
(a)
Such
grant-in-aid (including Stipends and Scholarships) or loans in accordance with
the rules or principles prescribed with previous concurrence of the Finance
Department.
(b)
The rate of
interest of loan and the period of repayment thereof have been fixed by or with
the concurrence of the Finance Department; and
(c)
Provisions
in the Orissa General Finance Rules or special rules, if any, and general
instructions issued by the Finance Department from time to time should be
observed.
Note -
While according sanction of grants-in-aid (including Stipends, Scholarships and
Loans) a certificate should be furnished to the effect that the pattern of
assistance or rules governing such sanction has been concurred in by the
Finance Department.
[Heads of
the Departments shall be competent to sanction grants-in-aid subject to the
conditions mentioned under Sub-rule (1) provided the allotment under the
relevant sub-head is not exceed. A Certificate should also be furnished in the
sanction order to the effect that utilisation certificate in respect of grants
sanctioned earlier has been furnished to the competent authority.]
RULE - [11A. Investment of share capital.?
Subject to
specific budget provision with the concurrence of Finance Department and
observance of procedural formalities, Administrative Departments shall have
powers to release funds not exceeding Rupees ten lakhs per annum for
investment as equity capital in any Statutory Corporation or Company wholly
owned by the State Government and Rupees one lakh per annum in
the case of other corporate bodies.]
RULE - [12. Contracts for purchase and works.?
(1)
Subject to Sub-rules
(2), (3) and (4) and the provisions of the Orissa General Financial Rules
governing purchase of stores and execution of contracts, the powers of
Administrative Departments and Heads of Departments to execute contracts and
sanction on purchases shall be as follows :
|
Administrative Departments
|
...
|
Full powers
|
|
Head of Departments
|
...
|
Rs. 12.5 lakhs
|
(2)
No agreement
for contract for consultancy service with private firms or assistance for or
technical collaboration with foreign Government/ Agencies shall be entered into
without prior concurrence of the Finance Department.
(3)
For exercise
of powers under Sub-rule (1) Committees shall be constituted by Administrative
Departments for each Department and Head of Department.
(a)
The
Committee for the office of a Head of Department shall consist of a senior
officer and the Accounts Officer, if any of that office and a representative of
the Directorate of Export Promotion and Marketing and the Administrative
Department concerned. The Committee shall scrutinise cases involving
expenditure exceeding Rs. 10,000/- but not more than Rs. 25 lakhs. The
proceeding of the Committee, signed by members, shall be submitted to the Head
of the Department who may sanction expenditure up to Rs. 12.5 lakhs. Cases
involving expenditure exceeding Rs. 12.5 lakhs, together with a copy of the
proceedings of the Committee shall be forwarded by the Head of the Department
with his comments to the Administrative Department, who may sanction
expenditure up to Rs. 25 lakhs.
(b)
The Committee
in the Administrative Department shall consist of the Secretary of the
Administrative Department, a representative each of the Finance Department, Law
Department and the Directorate of Export Promotion and Marketing and the
concerned Head of Department. The Financial Adviser of the Department will act
as the Member Secretary. The Committee shall consider cases involving
expenditure exceeding Rs. 25 lakhs. The recommendations of the Committee shall
be placed before the Government in the Administrative Department for decision.
(4)
The
delegation of powers under this rule shall not apply to the cases regulated by
the provisions of the Orissa Public Works Department Code.]
RULE - [13. Administrative Approval.?
(1)
Powers of
Heads of Department other than the Member, Board of Revenue, Revenue Divisional
Commissioner and other than those under the Works, Irrigation, Energy, Rural
Development as well as Housing & Urban Development Departments to accord
administrative approval in each case are as follows :
|
|
Rs.
|
|
(i)
|
Residential Buildings
|
4,50,000
|
|
(ii)
|
Non-residential Buildings
|
7,50,000
|
|
(iii)
|
Circuit House, Inspection
Bungalow, Rest Shed and Office-cum-Residential Buildings
|
3,00,000
|
|
(iv)
|
Sanitary and Water-Supply
Installation
|
|
|
(a) Non-Residential
|
76,000
|
|
(b) Residential
|
30,000
|
|
(v)
|
Electrical Installation -
|
|
|
(a) Non-Residential
|
76,000
|
|
(b) Residential
|
30,000
|
|
(vi)
|
Rural Water-Supply
|
45,000
|
|
(vii)
|
Communications including
Culverts
|
3,00,000
|
|
(viii)
|
Other items
|
45,000
|
(2)
Powers of Member,
Board of Revenue, Revenue Divisional Commissioner and Collectors for according
administrative approval in each case are as follows :
|
|
Member Board of Revenue
|
Revenue Divisional Commissioner
|
Collector
|
|
(i)
|
Residential Buildings
|
9,00,000
|
7,60,000
|
3,80,000
|
|
(ii)
|
Non-Residential Buildings
|
15,20,000
|
10,65,000
|
5,30,000
|
|
(iii)
|
Circuit House, Inspection
Bungalow-cum-Residential Buildings.
|
9,00,000
|
4,50,000
|
2,25,000
|
|
(iv)
|
Water-Supply and Sanitary
Installations -
|
|
|
|
|
(a) Non-Residential
|
90,000
|
60,000
|
30,000
|
|
(b) Residential
|
60,000
|
45,000
|
22,500
|
|
(v)
|
Electrical Installations -
|
|
|
|
|
(a) Non-Residential
|
90,000
|
60,000
|
30,000
|
|
(b) Residential
|
60,000
|
45,000
|
22,500
|
|
(vi)
|
Rural Water-Supply
|
1,50,000
|
75,000
|
37,500
|
|
(vii)
|
Communication
|
4,50,000
|
3,80,000
|
1,90,000
|
(3)
Powers of
Administrative Departments other than the Revenue, Works, Irrigation, Energy,
Rural Development and Housing & Urban Development Departments to accord
administrative approval are double the financial limits indicated for Heads of
Departments under Sub-rule (1).
(4)
Power of the
Revenue Works, Irrigation, Energy, Rural Development and Housing & Urban
Developments Departments to accord administrative approval are as follows :
|
|
Rs.
|
|
(i)
|
Residential Buildings
|
13,50,000
|
|
(ii)
|
Non-Residential Buildings
|
30,40,000
|
|
(iii)
|
Communication, Irrigation,
Public Health & Electricity
|
38,00,000
|
|
(iv)
|
Flood Control, Drainage,
Anti-Water Logging and Anti-Sea Erosion Schemes
|
30,40,000
|
|
(v)
|
Sanitary and Water-Supply
Installations
|
|
|
(a) Residential
|
2,00,000
|
|
(b) Non-Residential
|
4,00,000
|
|
(vi)
|
Electric Installations -
|
|
|
(a) Residential
|
2,00,000
|
|
(b) Non-Residential
|
4,00,000
|
|
(vii)
|
Circuit House, Inspection
Bungalow, Rest Shed and Office-cum-Residential Buildings
|
22,80,000
|
|
(viii)
|
Other items
|
2,00,000
|
Note 1 - Monetary limits for buildings include Sanitary Water-Supply and
electrical installations.
Note 2 - In all cases, the powers should be exercised after obtaining technical
advice of competent engineering personnel.
Note 3 - The powers of Heads of Departments of Engineering Organisations
under the Works, Irrigation & Power and Housing & Urban Development
Departments shall be governed by the provisions of the Public Works Department
Code and special or general orders issued by the Government from time to time.
Note 4 - In respect of Residential Buildings, Circuit Houses, Inspection
Bungalows and Sanitary Water-Supply and Electrical Installations, where type
plans and monetary limits have been prescribed with concurrence of the Finance
Department, further concurrence of the Finance Department will not be necessary
for according administrative approval irrespective of monetary limits.
It shall be the responsibility of the
Works Department to revise type plans consequent to revision in design or
Schedule of Rates from time to time and inform the Departments of Government
and Subordinate Offices of the changes in the type plans and monetary limits.
Note 5 - A Group of works forming one project shall be considered as one
work tor the purpose of according administrative approval.
Note 6 - Cases where revision of estimate requires revised administrative
approval beyond the monetary limits prescribed in favour of Heads of
Departments, Administrative Departments, as the case may be shall referred to
the Administrative Department/ Finance Department for approval/concurrence.
RULE - 14. Power to Refund Revenue.?
Subject to the provisions of the relevant Acts and Rules made
thereunder, the authority in whose favour revenue has been credited is
empowered to refund such revenue in the following circumstances -
(a)
Wrong
credits of revenue
(b)
Over
payments of revenue
(c)
Where the
competent authority decided to abandon any scheme examination etc., for which
fees or other charges were realised in advance.
Note 1 - Advance deposit of rent for occupation of Tourist Bungalows,
etc., should not be treated as revenue but as deposit. If a person depositing
the advance does not occupy the accommodation offered and is entitled to refund
under the relevant rules the amount can be refunded.
Note 2 - If a fee has been realised for rendering any service which is
actually not rendered, the authority who collected the fee is empowered to refund
it.
Note 3 - Rules 166 to 169 of the Orissa General Financial Rules and the
general procedure for refund of revenue prescribed in Subsidiary Rules 345 to
349-A of the Orissa Treasury Code, should be followed.
RULE - 15. Power to write off of losses.?
(1)
Powers specified herein to write off of losses may be exercised by the
appropriate authority provided that ?
(a)
the loss
does not disclose a defect in rules or procedure the amendment of which
requires orders of higher authority or concurrence of the Finance Department;
(b)
there has
not been any serious negligence on the part of any Government servant which may
call for disciplinary action by a higher authority.
(2)
Write off of losses of cash in Treasury whether in course of remittance
or out of Treasury balance and of over-payment made to Government servants are
governed by separate rules.
(3)
For the purpose of assessment of the value of stores, the book value
should be taken where price accounts are maintained and Replacement Value in
other cases.
(4)
Subject to the above condition the general power of different
authorities to sanction write off of losses will be as follows :
|
Authority
|
Extent of powers
|
|
(a)
|
Administrative Department
|
Rs. 15,000 in each case
|
|
(b)
|
Member, Board of Revenue
|
Rs. 10,000 in each case
|
|
(c)
|
Heads of Departments
|
Rs. 7,500 in each case
|
|
(d)
|
Collectors
|
Rs. 3,000 in each case
|
|
(e)
|
Heads of other Subordinate
Offices
|
Rs. 1,500 in each case
|
RULE - 16. Local Purchase of stationery.?
Local purchase of stationery is prohibited. In exceptional
circumstances, the Head of the Office may sanction local purchase upto Rs. 400
at a time subject to a maximum of Rs. 1,000 in a financial year.]
RULE - 17. Expenditure sanction.?
Expenditure sanction is required only of such schemes and services for
which financial provision is made by means of New Demand Schedules.
Administrative Departments are competent to issue expenditure sanction subject
to the following conditions :
(a)
There should
be adequate Budget Provision for the purpose.
(b)
Prior
concurrence of Finance Department will be necessary in cases where specific
point for Posts-budget examination has been raised by the Finance Department at
the time of pre-budget scrutiny or where Financial Department have expressly
stipulated post-budget scrutiny by them.
(c)
Restrictions
and limitations regarding creation of posts, sanction of re-appropriation,
grant of loans, sanction of contingent expenditure, grants-in-aid, contracts,
etc., specified in the relevant rules should be observed.
(d)
In the case
of Works Projects governed by Public Works Department Code separate expenditure
sanction is not necessary, if specific Budget provision is available. In all
cases, however, administrative approval must be obtained before commencement of
the work. In exceptional cases, where it is considered necessary to go ahead
with execution of the work in anticipation of administrative approval, specific
authorisation of Government must be obtained before expenditure is incurred or
work-order is issued. The concerned Administrative Department can issue such
authorisation in cases where the rough estimated cost is within its powers for
according administrative approval. In all cases on such authorisation,
administrative approval must be accorded by the competent authority within
three months from the date of commencement of the work without which no
expenditure can be incurred after three months from the date of commencement of
the work.
(e)
In respect
of schemes/proposals which have not been cleared by the Finance Department at
the stage of pre-Budget scrutiny. Administrative Department may, pending
reference of those schemes/ proposals to the Finance Department, sanction
expenditure for the first four months of the financial year, that is, till the
end of June, subject to the following conditions :
(f)
The sanction
shall ordinarily be restricted to continuing posts and normal requirements of
contingent and travelling expenditure and grants-in-aid stipends and
scholarships in respect of continuing schemes. Prior concurrence of the Finance
Department will be necessary for continuance of posts created for time-bound
operations, purchased of tools, plants, vehicles and heavy machinery and
contingent expenses exceeding Rs. 1 lakh.
(g)
It shall be
the responsibility of the Administrative Department to communicate the
particulars of schemes/ proposals for further scrutiny to the Head of
Department concerned for regulating the expenditure suitably. The Department
shall also take steps to get the schemes/ proposals cleared expeditiously so
that full expenditure may be authorised without avoidable delay.
Note - Heads of Departments may authorise expenditure on continuing
non-Plan Schemes for which provision has been made in the Budget after
pre-Budget scrutiny subject to the restrictions and limitations on creation of
posts, sanction of pre-appropriation, grants, of loans, sanction of contingent
and miscellaneous expenditure, grants-in-aid etc., specified under the relevant
rules.
(h)
In case
Finance Department impose any further conditions over and above those mentioned
above, it would be the responsibility of Administrative Departments and Heads
of Departments to regulate expenditure in accordance with those conditions.
RULE - 18. Insurance of Government property.?
Government property, movable or immovable shall ordinarily not be
insured. No subordinate authority shall undertake any liability of expenditure
in connection with insurance of such property without prior concurrence of the
Finance Department except to the extent indicated below :
Where in the discretion of the Administrative Department or the Head of
the Department expenditure on insurance is required to be incurred, the
Administrative Department or the Head of Department as the case may be, shall
have full powers to sanction such expenditure. Where for booking of goods by
rail or road, there is only one set of rates and no alternative owners risk
rates, the charges for carriage of goods shall be treated as freight charges.
RULE - 19. Trading operations.?
Notwithstanding anything contained in these rules all proposals.-
(a)
for the
purchase of commodities not intended for Government consumption, but for sale
or issue to the Public or any other authority;
(b)
for the
fixation of prices in respect of direct trading operations of Government; and
(c)
from
Government companies and undertakings which may be referred to the Government
for fixation of prices for their products or stocks shall be referred to the
Finance Department for concurrence before approval :
Provided, however, that a proposal under Clause (a) or (b) may not be
referred to the Finance Department for concurrence if the value of the
transaction in each case is below Rs. 2 lakhs.
RULE - 20. Powers of subordinate authorities.?
Head of Offices other than those in the Secretariat and Heads of
Departments shall have powers to sanction contingent expenditure subject to the
following conditions:-
(a)
No
expenditure shall be incurred without valid appropriation or re-appropriation
sanctioned by the competent authority.
(b)
Rules for
supply of articles for public services contained in the Orissa General
Financial Rules and subsidiary instructions and orders, if any;
(c)
No
contingent expenditure involving any departure from rules, orders, restrictions
or scales shall be incurred nor shall any liability be under taken in
connection therewith except with prior concurrence of the Finance Department.
(d)
Subject to
the conditions mentioned above the general powers of the Heads of Offices to
sanction contingent expenditure will be as follows :
|
Authority
|
Extent of powers
|
|
|
Recurring
|
Non-recurring
|
|
(1)
|
(2)
|
(3)
|
|
(i)
|
Collectors
|
Rs. 6,000 per annum in each
case
|
Rs. 15,000 in each case
|
|
(ii)
|
Heads of Subordinate
|
Rs. 2,000 per annum in each
case
|
Rs. 5000 in each case.]
|
(e)
In respect
of the items mentioned in Annexure 'D' the restrictions/
clarifications/monetary limits specified there in shall also be applicable.
RULE - [21. Miscellaneous.?
(a)
The powers
of Administrative Departments, Heads of Departments and subordinate authorities
in regard to matters not specified in these Rules, shall be such, as may have
been or may hereafter be specified by general or special orders issued with the
concurrence of the Finance Department.
(b)
Any
Administrative Department. Head of Department or Head Office, + who has been
exercising higher powers in respect of any particular item shall continue to
exercise the powers.
(c)
The powers
delegated under these rules can be exercised in respect of past cases also.
Note - Past Cases mean, cases which were pending tor decision on the
date these rules came into force. Expenditure already incurred by an authority
in excess of its powers should, however, be treated as irregular expenditure
arid regularised by ex post facto sanction by the authority who was competent
to incur the expenditure when it was actually incurred and not by the authority
who became competent after it was incurred.
(d)
The
delegation of powers under these rules are subject to general or special ban
imposed by the State Government as a measure of economy or otherwise.]
RULE - 22. Financial Adviser.?
?
(a)
Financial Advisers/Assistant Financial Advisers have been posted to
assist Administrative Departments in Budget formulation, scrutiny of projects
and programme, and for Post Budget vigilance to ensure that there are neither
considerable shortfall in expenditure nor unforseen excess for which provision
has not been made in the original Budget or in the revised estimates. Close
association of the Financial Adviser with the formulation and implementation of
programmes involving expenditure- will facilitate more effective discharge of
the Financial Adviser's responsibility. It is cardinal to the working of the
scheme that the Financial Adviser should be associated with the formulation of
schemes from the initial stage. The Financial Adviser will also be responsible
for preparation of the Department's revenues and other Government dues.
Maintains of an efficient accounting system is essential.for the purpose.
(b)
The Financial Adviser shall be consulted in the matter of exercise of
powers delegated under these rules. In all such cases where the Secretary of
the Administrative Department proposes to overrule the advice of the Financial
Adviser reference may be made to the Finance Department.
(c)
The duties
and responsibilities of the Financial Advisers/ Assistant Financial Advisers are defined and detailed in Annexure E.
The Financial Advisers should not be saddled with pure administrative functions
and items of work of miscellaneous and routine nature as that may hamper in due
discharge of the duties and responsibilities specifically entrusted to them.
The Financial Adviser and Chief Accounts Officer/Accounts Officers attached to
the Heads of Departments and other offices shall mutatis
mutandis discharge the duties and functions entrusted to the Financial
Advisers/Assistant Financial Advisers attached to the Departments.
(d)
All proposals referred to the Finance Department should be accompanied
with the comments of the Financial
Adviser/Assistant Financial Adviser.]
Annexure-A
Power to Create Posts
[See Rule 8]
|
Sl. No.
|
Authority
|
|
Class of posts which may be
created
|
|
Extent of delegation
|
|
Conditions
|
|
(1)
|
(2)
|
|
(3)
|
|
(4)
|
|
(5)
|
|
1.
|
Administrative Department
|
|
Gazetted and Non-Gazetted posts
other than those in the Secretariat
|
|
Full powers
|
|
Concurrence of Finance Department
in the proposal has been taken at the time of pre-budget scrutiny. In case of
posts requiring approval of the Council of Ministers, formal concurrence of
Finance Department in the Memorandum will not be necessary if it has
specifically agreed to the proposal at the time of pre-budget scrutiny.
|
|
2.
|
Administrative Departments
other than the Political & Services Department
|
|
Posts of Undersecretaries and
higher posts in the Secretariat
|
|
May create the post with the
concurrence of Political & Services Department
|
|
Same as against Sl. No. 1
|
|
3.
|
Administrative Departments
other than the Home Department
|
|
Posts below Under-Secretary
other than in the Home Department
|
|
May create the posts with the
concurrence of Home Department
|
|
Same as against Sl. No. 1
|
|
4.
|
Political & Services
Department
|
|
Posts of Under-Secretaries and
higher posts in the Political & Service Department
|
|
May create the posts with
concurrence of Finance Department
|
|
Same as against Sl. No. 1
|
|
5.
|
Home Department
|
|
Posts below Under-Secretaries
in the Home Department
|
|
May create the posts with the
concurrence of Finance Department
|
|
Same as against Sl. No. 1
|
Note - Proposals for creation of posts in respect of which another
Department of government is the controlling authority under the Rules of
Business shall be referred to that Department for concurrence. Copies of
sanction orders should be furnished to that Department and the Finance
Department for reference.
Annexure-B
[See Rule 8]
Finance Department Resolution No. 10806 - Codes - 1/78-F., dated the 2nd
March 1978
Subject - Simplification of procedure for extension of temporary posts
under regular establishment.
1.
Under the prevailing practice, creation and extension of temporary posts
are sanctioned for one year at a time, usually up to 28th of February. Although
need for continuance of posts for longer periods can be visualised at the time
of sanction and posts can be sanctioned ab initio for more
than one year, instances of such sanction are very few. This results in
avoidable paper work and hardship to the staff in getting salary.
2.
Government after careful consideration, have been pleased to decide that
all temporary posts under regular establishment will continue until terminated
by orders of competent authority, i.e. Heads of Department in case of
Non-Gazetted posts and Administrative Department in case of Gazetted posts.
3.
To ensure elimination of posts that may outlive their utility, it has
further been decided that there shall be annual review of establishment, both
Gazetted and Non-Gazetted, as indicated below :
(i)
In the month
of February each year, Heads of Offices (including Heads of Departments and
Secretaries to Government, in respect of their own offices) would review the
sanctioned strength of their respective offices and record certificates in the
form prescribed in Annexure I. The Heads of offices (other than Heads of
Departments and Secretaries to Government) shall furnish these certificates
before the close of February to their Heads of Department direct. Where the
head of subordinate office functions under the direct control of a Department
of Government he would submit the certificate to the Secretary of the
Department, who may perform the functions of Head of the Department envisaged
in this Resolution.
(ii)
In the first
fortnight of March, the Heads of Department shall comprehensively review the
sanctioned strength of their Organisations including subordinate offices and
record certificates in the form prescribed in Annexure II. They shall issue
orders simultaneously terminating such of the Non-Gazetted posts as may not be
considered necessary with effect from dates the posts would not be required.
The Heads of Departments would furnish, in duplicate, the certificate
prescribed in Annexure II (together with its enclosure) to their respective
Administrative Departments so as to reach them by 31st of March.
(iii)
Secretaries
of Departments, after reviewing the staff strength of their own offices those
of Subordinate Office (excluding Heads of Departments) functioning directly
under them and the entries strength of Gazetted posts borne on their Budget,
shall take immediate action to terminate the posts which may not be considered
necessary with effect from dates the posts would not be required. They shall
thereafter record certificates prescribed in Annexure III and send copy thereof
(together with enclosures) so as to reach the Finance Department not later than
15th of April.
4.
Government attach considerable importance to timely review and
submission of the certificates mentioned above. Government have, therefore,
been pleased to direct that Heads of Offices (including Heads of Departments
and Secretaries to Government) shall not draw their pay for the month of April
unless they furnish the certificates prescribed in this Resolution. They would
be required to record on the body of their Pay Bills for April that the
requisite certificates have been furnished to the prescribed authority quoting
letter number and date in which the same has been submitted.
5.
All previous instructions in this matter stand modified to the extent
they are repugnant to the instructions herein contained.
Order - Ordered that the Resolution be published in the Orissa Gazette
and copy forwarded to all concerned.
Annexure-I
Annual Establishment Review
(Certificate by Heads of Offices)
Name of
the Office...................
The sanctioned strength of the establishment as on 1st February
19............... is as indicated in Schedule I given below.
I have reviewed the staff requirement having regard to the prescribed yardsticks,
wherever applicable. I certify that continuance of all the posts except those
set out in Schedule II is considered necessary.
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Schedule I
Details of sanctioned strength
Name of the office ...................
|
Sl. No.
|
Description of Post
|
Scale of Pay
|
Number of sanctioned posts
|
Remarks
|
|
Permanent
|
Temporary
|
Total
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Schedule II
Details of posts whose sanction needs termination
Name of the office.................
|
Sl. No.
|
Description of post
|
G.O. Number and date in which
sanctioned
|
Pay scale
|
Number of posts to be
terminated
|
Date from which post(s) to be
terminated
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Annexure II
Annual Establishment Review
(Certificate by Heads of Departments)
Name of office.........................
The sanctioned strength of the Organisation including all its
subordinate office as on the 1st February 19........... is as indicated in
Schedule attached herewith.
I have reviewed the staff requirement having regard to the prescribed,
yardsticks wherever applicable. I certify that continuance of all the posts
except those set out in Schedule II is considered necessary.
I further certify that orders have issued terminating such of the
non-gazetted posts which need not continue beyond specified dates.
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Schedule I
Details of sanctioned strength
Name of the office ...................
|
Sl. No.
|
Description of Post
|
Scale of Pay
|
Number of sanctioned posts
|
Remarks
|
|
Permanent
|
Temporary
|
Total
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Schedule II
Details of posts whose sanction needs termination
Name of the office.................
|
Name of the office
|
Description of post
|
G.O. Number and date in which
sanctioned
|
Pay scale
|
Number of posts to be
terminated
|
Date from which post(s) to be
terminated
|
No. and date of order for
termination of posts
|
Remarks
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
(8)
|
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Annexure III
Annual Establishment Review
(Certificate by Heads of Government)
Name of Department.........................
The sanctioned strength of the Department and subordinate offices (other
than Heads of Departments) directly functioning under the Department as on the
1st February 19........... is as indicated in Schedule. I given below.
I have reviewed the staff requirement having regard to the prescribed,
yardsticks wherever applicable. I certify that continuance of all the posts
except those set out in Schedule II is considered necessary.
A set of certificates together with enclosures received from Heads of
Departments is enclosed along with a list is Schedule III.
I........... certify that order have issued terminating such of the
posts which need not continue beyond specified dates.
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Schedule I
Details of sanctioned strength
Name of the office ...................
|
Sl. No.
|
Description of Post
|
Scale of Pay
|
Number of sanctioned posts
|
Remarks
|
|
Permanent
|
Temporary
|
Total
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Schedule II
Details of posts whose sanction needs termination
Name of the office.................
|
Name of the office
|
Description of post
|
G.O. Number and date in which
sanctioned
|
Pay scale
|
Number of posts to be
terminated
|
Date from which post(s) to be
terminated
|
No. and date of order for termination
of posts
|
Remarks
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
(8)
|
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Schedule III
List if Heads of Department whose certificate on Annual Establishment
Review along with enclosures are attached herewith
|
Sl. No.
|
Name of the Head of Department
|
No. of Sheets of enclosure
|
|
(1)
|
(2)
|
(3)
|
|
Signature.......................
|
|
Date...........................
|
Name.............................
|
|
Designation...................
|
Annexure C
Sanction of Contingent Expenditure
[See Rule 10]
|
Sl. No.
|
Item of expenditure
|
|
Restriction/clarification/monetary
limit subject to which expenditure can be incurred
|
|
(1)
|
(2)
|
|
(3)
|
|
1.
|
Purchase and repair of
|
|
(1) Purchase of new cycle and
annual expenditure on repairs shall be regulated by the monetary limits fixed
by the Government.
|
|
|
|
(2) Except for special reasons
to be recorded in writing no cycle shall be condemned before expiry of the
prescribed period of life.
|
|
2.
|
Conveyance hire charges
|
|
Subject to a maximum of Rs. 50
per month conveyance hire charges by the cheapest means of conveyance may be
reimbursed to non-gazetted Government servants for journeys, not below two
kilometres from their office or place of work, for which no travelling
allowance is admissible under the rules. No reimbursement should however be
made when such journeys are performed in the ordinary course of duty or
compensatory leave or special remuneration is sanctioned for the purpose.
|
|
3.
|
Fixtures and furnitures and
other articles of dead stock including survey appliances and instruments.
|
|
[(1) Heads of Department may
sanction expenditure up to Rs. 20,000 per annum subject to budget provision
and the scale prescribed by the Government and rates approved by the
Directorate of Export, Promotion and Marketing.]
|
|
|
|
(2) Fancy and costly furniture
should not be purchased. Purchase of steel furniture should be restricted to
ordinary chairs, tables and almirahs.
|
|
4.
|
Freight demurrage, wharfage
charges.
|
|
Subject to budget provision and
norms prescribed by Finance Department.
|
|
|
|
[(1) Heads of Department may
sanction demurrage, wharfage charges up to Rs. 2,000 in each case.]
|
|
|
|
(2) Administrative Departments
may sanction air lifting of stores in cases of extreme urgency, which should
be reported to the Finance Department.
|
|
5.
|
Hire of office furniture.
|
|
(1) Office furnitures may be
hired only when it is not supplied by the Public Works Department. Electrical
equipment, balls heaters, colters, clocks, etc., should not however he hired.
|
|
|
|
[(2) Heads of Departments may sanction
expenditure on hiring office furniture
up to Rs. 2,000 per office per annum.]
|
|
6.
|
Land
|
|
Subject to any general or
special order issued by the Government, purchase of land for use by any
Department requires sanction of Government in the Revenue Department.
|
|
7.
|
Law Charges
|
|
(1) Expenditure on law suits to
which Government is a party, fee of Law Officers, Advocates, Pleaders, etc.,
and reimbursement of legal expenditures incurred by a Government servant
accused of an offence or sued for damages on the ground of some act done by
him in his official capacity may be sanctioned by Administrative Departments
and Heads of Departments with the concurrence of the Legal Remembrancer and
in accordance with the Government instructions and rules in force.
|
|
|
|
[(2) Subject to budget
provision and norms prescribed by Finance Department, Administrative
Department shall have full power to sanction payment in advance and powers of
Heads of Department and Collectors shall be as follows :
|
|
|
|
Heads of Department......Rs. 7,500 in each case
Collectors........Rs. 3,000 in
each case]
|
|
|
|
(3) Payment in satisfaction of
decreetal dues or awards are treated as 'charged expenditure' and should be
regulated in accordance with the provision made in the Budget.
|
|
|
|
[(4) Subject to budget
provision and norms prescribed by Finance Department powers of -
|
|
|
|
Administrative Department and
Heads of Departments shall be as follows :
|
|
|
|
Administrative Department.....Full powers
Heads of
Departmen.......Rs.15,000 in each case.]
|
|
8.
|
Motor vehicles including Motor
cycles, motor boats and launches.
|
|
(1) Where specific provision
has been made in the Budget with Finance Department's concurrence at the
pre-budget stage, Administrative Departments may sanction expenditure
themselves. These powers shall not however, be exercised by re-appropriation
of funds from other heads.
|
|
(i) Purchase
|
|
|
(ii) Maintenance, upkeep and
repairs
|
|
(2) Expenditure may be
sanctioned subject to the scales and monetary limit prescribed under the
Rules Regulating Control and use of Government vehicles.
|
|
9.
|
Municipal rates and taxes
|
|
Payment of Municipal rates and
taxes should be regulated in accordance with the provisions of Chapter IV of
the Orissa Public Works, Department Code and Government instructions issued
from time to time.
|
|
10.
|
Petty Works and repairs
|
|
[(1) Subject to the provisions of Departmental Rules, if any,
expenditure on petty works and repairs, not exceeding Rs. 10,000 in each
case, may be classified as contingent expenditure and sanctioned by the
administrative Departments/Heads of Department concerned. Constructions and
repairs exceeding Rs. 10,000 should be treated as works expenditure and
handled by the Works Department.]
(2) Subject to the terms of
lease/ requisition,expenditure on repairs/alteration to hired/requisitioned
buildings not exceeding Rs. 5,000 in each case may be sanctioned
Administrative Department and Heads of Departments concerned. Arrangements
should be made in such cases to remove the installation/ materials added to
the buildings after their release.
|
|
(i) Execution of petty works
and repairs including special repairs to Government buildings, provisions of
sanitary fittings, water supply and electricity and repair of the
installations.
(ii) Repairs and alteration to
hired and requisitioned buildings.
|
|
|
|
11.
|
Post and Telegraph charges-
|
|
(1) Postal charges should not
be drawn in contingent bills for non-service stamps urdess required for
foreign mail.
|
|
(i) Postage charges
|
|
(2) Service postage stamps
should not be used for private correspondence of Government servants e.g.,
applications/ representations for pay, leave, transfer, Provident Fund
advance, income-tax payment, etc.
|
|
|
|
(3) Where the cost of an
establishment is chargeable to more than one head of account, charges for
service stamps should be divided proportionately.
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(ii) Money-order Commission.
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(4) Charges for remittance of
money by postal money-order for payment of Government dues should ordinarily
be borne by the payee. The cost of remittance may, however, be borne by the
Government in the following cases:
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|
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(i) Remittance of revenue
collected at outlying stations to Treasuries.
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(ii) Pay, allowances and
contingent charges of subordinate Government Servants posted in outlying
stations situated at a distance of more than eight kilometers from the
nearest Treasury as provided under S.R. 156 of the Treasury Code.
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|
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(iii) Scholarships/stipends of
students with prior approval of the sanctioning authority.
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(iv) Any other case with
specific approval of the Government.
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(iii) Telegram charges
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Where service stamps are not
accepted for telegrams payment may be made under the Credit Account System on
receipt of bills from the Posts and Telegraphs Office. If, however, Credit
Account System cannot be availed of, expenditure may be incurred out of the
Permanent Advance. Foreign, State telegrams and inland telegrams bearing
priority indications may be issued by the authority specified in the rules
framed by the Director-General of Posts and Telegraphs.
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12.
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Printing
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|
Forms prescribed for use in
Courts and Government offices are printed at the Government Press. Printing
of forms in any other press without previous sanction of Government is
prohibited. Proposals with cost estimates for local printing of forms in
other presses may, where necessary, be submitted to Government for approval
in consultation with the Director of Printing, Stationery and Publication.
Where local printing is undertaken, formal contracts should be entered into
with the presses.
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13.
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Binding charges
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Subject to Budget provision and
norms prescribed by Finance Department, Administrative Departments and Heads
of Departments may have full powers to sanction binding charges for
registers, books, periodicals, reports, etc., through local press or binders
as the case may be.
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14.
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Publications-
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Official publications of the
State Government like the Gazette, Civil List, Codes, Manuals, Annual
Reports, etc., should be obtained from the Government Press free of cost.
Distribution of the publication should be controlled by the Administrative
Departments/ Heads of Departments concerned with the publication.
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(i) Official Publications of
the Government of Orissa
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(ii) Non-official publication
and the publications of the Government of India and other State Governments.
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Administrative Departments and
Heads of Departments may sanction expenditure on purchase of Non-official
Publications and Publications of the Government of India and other State
Government subject to availability of Budget provision and observance of the
normal rules.
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15.
|
Hiring of accommodation for office,
office-cum-residence and other official purpose like store, dispensary,
hostels etc.
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(1) subject to provisions under
Rule 157 of the Orissa General Financial Rules, accommodation for office
purpose may be hired on the basis of a certificate of nonavailability of
Government accommodation from the Departmental authority incharge of
Government buildings in the locality and certificate of fair-rent from an
officer not below the rank of an Assistant Engineer.
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In the New Capital, the
certificate of nonavailability should be obtained from the Director of
Estate. A fair-rent certificate shall ordinarily remain valid for a period of
three years from the date of issue.
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[(2) In special and unavoidable
circumstances Administrative Departments and Heads of Departments may hire
accommodation for office purposes at a rent not exceeding Rs. 200 per month
without obtaining fair-rent certificate.]
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|
(3) The rent for a hired
building should not ordinarily exceed the certified fair-rent. In special
circumstances, however, Administrative Departments and Heads of Departments
may sanction rent up to 10 per cent above the certified rent.
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(4) Accommodation should not
ordinarily be hired for purely residential purposes. For office purposes the
scale of accommodation shall be as follows :
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(a) Head of Department
|
250-300 Sq.ft.
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(b) Class-I Officer
|
200-250 Sq.ft.
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(c) Gazetted Officer
|
100-175 Sqft.
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(d) Head Ministerial
|
50 Sq.ft.
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(e) Assistant/ Clerk/
Auditor, etc.
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40 sq.ft.
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|
(f) Stenographer/ Typist
Diarist/ Record Supplier, etc.
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30 Sq.ft.
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Reasonable allowance may be
made for special requirement of accommodation, if any, for Court work, Record
Room, etc. The authorities sanctioning rent should certify that the
accommodation hired is in accordance with the prescribed scale.
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(5) Where accommodation is
hired for Office-cum-Residential purpose the residential portion should be
allotted to the incumbent of a specific post and thereafter it should be
binding on him and his successors to occupy that portion until, alternative
accommodation is secured for office alone. Only such accommodation as is
surplus to office requirement may be set apart for residence and the
accommodation so set apart should not be in excess of what is appropriate to
the status of the Officer. The rent payable by the officer should be
determined on the basis of plinth area or at the rate of 10 per cent of his
monthly pay, whichever is higher, subject to a maximum of 50 per cent of the
rent of the house.
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(6) Out-houses, if any, may be
utilised as Store or allotted to the Class IV staff on payment of rent.
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|
(7) No accommodation should be
hired for a period exceeding 5 years at a time. No accommodation should also
be hired under these rules at any place outside the State. The provisions to
the Orissa General Financial Rules not inconsistent with these provisions
should be followed.
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[(8) Powers of Administrative
Departments and Heads of Departments to sanction rent for hired accommodation
shall be as following:
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(i) Administrative Departments.......Full powers
(ii) Heads of Departments........Rs. 25,000 per annum in each case
(iii) Revenue Divisional
Commissioner.......Upto Rs. 7,500 per month for storage of foodgrains.]
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(9) Where the Finance
Department or the Administrative Department have concurred in the sanction of
house rent, renewal of sanction subject to production of fair-rent certificate
and certificate of non-availability of accommodation, as provided under Para.
(1) may be accorded by the Department/ Heads of Departments concerned for a
further period of three years.
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16.
|
Staff paid from contingencies.
|
|
(1) Remuneration of staff paid
from contingencies shall be regulated by the general or special orders issued
by the Government in that behalf from time to time.
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|
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|
(2) Where sanction is accorded
for contingent paid staff, the yardstick, if any, prescribed for the purpose
should be observed and details thereof, together with the reasons for
creation of such staff should be indicated in the sanction order;
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17.
|
Stationery and Printing
articles.
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|
Stationery articles for office
use are supplied by the Directorate of Printing, Stationery & Publication
in accordance with the provisions of the Government Press Manual. Local
purchase of stationery should be regulated in accordance with the
instructions issued by the Government from time to time.
|
|
18.
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Stores.
|
|
Subject to the provisions of
these rules, the provisions of the Orissa General Financial Rules shall apply
to purchase of stocks and stores.
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19.
|
Supply of liveries, badges
etc., and grant of washing allowance.
|
|
(i) Expenditure on supply of
liveries and payment of washing allowance may be sanctioned by Administrative
Departments and Heads of Departments subject to the monetary limits, scales
of supply periodicity of renewal, etc., fixed by the Finance Department.
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|
|
|
(ii) Liveries to Peons on
temporary establishment on the scale as allowed to permanent Peons may be
sanctioned by Administrative Department and Heads of Departments as the case
may be subject to budget provision and eligibility.
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|
(iii) Liveries to Class IV
Government Servants other than Peons may be sanctioned by Administrative
Department and Heads of Departments as the case may be subject to budget
provisions and eligibility
|
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20.
|
Installation of Telephone
|
|
Administrative Departments and
Heads of Departments may sanction installation of telephones in consideration
of nature of duty attached to the office concerned. Administrative
Departments and Heads of Departments shall have full powers to sanction
expenditure on telephone charges (including trunk calls) and rentals.
|
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21.
|
Tents and Camps Furnitures
|
|
(1) Initial supply of tents and
camp furniture should not be made to any office/establishment without prior
approval of the Administrative Department indicating the scale of supply in
respect of each time.
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(2) Tents, Durries, etc.,
should normally be purchased from jails.
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22.
|
Typewriters
|
|
(1) The number of Typewriters
should not ordinarily exceed the number of Typists and Stenographers in the
office. Where observances of this condition is not possible the Secretary of
the Department may sanction purchase of additional typewriters for reasons to
be recorded in writing.
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|
(2) Typewriters should be
purchased through the Director, Printing, Stationery & Publication.
|
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23.
|
Iron Safe
|
|
Not more than one iron safe of a
reasonable size should be purchased for one Drawing and Disbursing Officer.
|
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24.
|
Duplicator
|
|
(1) Subject to budget provision
and norms prescribed by Finance Department, not more than two duplicators,
electrically or manually operated shall be purchased for an office.
|
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|
(2) Duplicator shall be
purchased through the Director, Printing, Stationery and Publication.
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25.
|
Purchase of Instruments Minor
Equipments and Apparatus.
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|
[Subject to budget provision
and norms prescribed by Finance Departments may sanction expenditure upto Rs.
7,500 per annum.]
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26.
|
Payment of Customs duty and
other expenses in respect of imported items.
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[Subject to budget and norms,
prescribed by Finance Department power of-
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1. Administrative Department -
Full powers
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2. Heads of Department - Rs.
15,000 in each case]
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27.
|
Sanction of expenditure on
hosting lunch/ dinner or entertainment/ sight seeing etc. to delegates from
the Central/ State Government attending Inter-State Zonal/ Regional Council
Meetings convened by the Department.
|
|
[Subject to budget provision
and norms prescribed by Finance Department, the Administrative Department may
sanction expenditure upto Rs. 15,000 per annum.]
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28.
|
Purchase of Hot Weather
Equipments, Air Cooler, Water Cooler and Air Conditioners, etc.
|
|
Subject to budget provision and
norms prescribed by Finance Department the Administrative Department have
full powers.
|
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29.
|
Purchase of calculating
machines (i.e. hand operated, electrical or battery operated.)
|
|
Subject to budget provision and
norms prescribed by Finance Department
|
|
Administrative
Department........Full Powers
|
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Heads of Department........Full
Powers
|
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30.
|
Purchase of plain paper/copier
(Xerox)
|
|
Subject to budget provision and
norms prescribed by Finance Department, the Administrative Department may
sanction purchase of not more than one plain paper copier/Xerox for the
Department.
|
|
31.
|
Repairs to calculating,
punching, sorting and Xerox machines.
|
|
Subject to budget provisions
and norms prescribed by Finance Department have full powers to sanction
expenditure on repairs.
|
|
32.
|
Sanction of ex gratia payment
to the family of a deceased Government servant.
|
|
Subject to budget provision and
guidelines issued from time to time by the Finance Department. The
Administrative Department will have full power to sanction under orders of
Chief Minister, ex gratia payment to the family of a deceased Government
servant to the following extent: Six months pay subject to minimum of Rs.
4,000 and maximum of Rs. 12,000.
|
|
33.
|
Sanction of expenditure on
official entertainment
|
|
[Subject to budget provision
Secretaries to Departments of Government and Special Relief Commissioner,
Orissa may sanction expenditure up to Rs, 5,000 per annum.]
|
Annexure D
Powers of Heads of Offices to Sanction Contingent Expenditure
[See Rule 20]
|
Sl. No.
|
Item of expenditure
|
Extent of powers
|
Restrictions/conditions
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
Advertisement charges
|
Full powers
|
The provisions of Rule 121 of
the O.G.F.R. Vol. I shall be observed. All advertisement shall be routed
through the I. & P.R. Department.
|
|
2.
|
Bi-cycle (Purchase and repairs)
|
Full powers
|
Purchase of new cycles and
repairs shall be subject to the monetary limits fixed by the Government.
Condemnation of cycles shall also be regulated by the instructions issued by
the Government from time to time.
|
|
3.
|
Charges of remittance
|
Full powers
|
Expenses in connection with
remittances between Treasuries and Sub-Treasuries shall be treated as
contingent charges of the Treasury or Subtreasury concerned.
|
|
4.
|
Conveyance hire charges
|
Full powers
|
Conveyance hire charges for
transportation may be paid at the prevailing local rates provided the Head of
Office certifies that the expenditure was essential.
|
|
[5.
|
Fixtures and furnitures
(including repairs)
|
Rs. 3,000 per annum
|
Fancy and costly wooden
furniture shall not be purchased.]
|
|
[6.
|
Frieght charges
|
Rs. 2,000 in each case]
|
|
|
7.
|
Demurrage and wharfage charges
|
Rs. 1,000 in each case
|
Subject to budget provision and
norms prescribed by the Finance Department]
|
|
8.
|
Hot and Cold weather charges.
|
Full powers
|
Sanction to expenditure shall
be subject to the prescribed monetary limit.
|
|
[9.
|
Instruments and minor
equipments and apparatus
|
Rs. 4,500 per annum
|
Subject to budget provision and
norms prescribed by Finance Department.]
|
|
10.
|
Maintenance and repairs of
motor vehicles
|
Full powers
|
Subject to the scales and
monetary limit fixed in the rules regulating control and use of Government
vehicles.
|
|
11.
|
Municipal rates and taxes
|
Full powers
|
Subject to the restrictions
under Sl. No. 11 of Annexure 'C'
|
|
12.
|
Post and Telegraph Charges
|
Full powers
|
|
|
[13.
|
Telephone charges-
|
|
|
|
(i) Rental
|
Full powers
|
|
|
(ii) Call charges including
Trunk Calls
|
Rs. 3,000 per annum]
|
|
|
[14.
|
Non-official publications and
publications of the Government of India and other State Government
|
Rs. 50,000
|
Non-official publications shall
not include newspaper and magazines.]
|
|
15.
|
Purchase of Typewriter
|
Full powers
|
The number of typewriters shall
not exceed the number of Typists and Stenographers in the office. New
purchase shall not be made except for replacement of condemned machines.
|
|
16.
|
Iron safe
|
Full powers
|
Not more than one Iron safe
shall be purchased for each Drawing Officer.
|
|
17.
|
Reimbursement of medical
expenses
|
Full powers
|
Sanction of expenditure shall
be subject to the prescribed and instructions.
|
|
18.
|
Supply of Liveries, etc. and
grant of washing allowances to peons and other Class IV employees
|
Full powers
|
Subject to budget provision and
norms prescribed by Finance Department.
|
|
[19.
|
Hiring
of accommodation for storage of foodgrains
|
|
Subject
to budget provision and norms prescribed by Finance Department, Collector may
sanction rent upto Rs. 1,500 per month on the basis of fair rent and
non-availability certificate from competent authority.]
|
[Annexure E]
Duties and Responsibilities of Financial Adviser/assistant Financial
Advisers
In supersession of all previous instructions issued in the matter the
following functions shall be discharged by the Financial Adviser/ Assistant
Financial Adviser in relation to Department(s) to which he is attached. It will
be his duty ?
(i)
to ensure
that the Budget is drawn up according to the instructions issued by the Finance
Department from time to time.
(ii)
to
scrutinise Budget proposals thoroughly before sending them to the Finance
Department.
(iii)
to see that
complete departmental accounts are maintained in accordance with the
requirements under the Orissa General Financial Rules. It should in particular,
be ensured that the department not only maintains accounts of expenditure
against the Grants of Appropriations directly controlled by each but also obtains
figures of the expenditure incurred by the subordinate offices so that the
department has the complete month to month picture of the entire expenditure
falling within its jurisdiction;
(iv)
to watch and
review the progress of expenditure against sanctioned grants through
maintenance of necessary registers and to issue timely warning to the
controlling authorities that the progress of expenditure is even.
(v)
to ensure
the proper maintenance of the Register of liabilities and commitments as
required under the O.G.F.R. to facilitate realistic preparation of Budget
estimates, watching of book debits and timely surrender of anticipated savings.
(vi)
to screen
the proposals for supplementary demands for grants;
(vii)
to
scrutinise proposals for further delegation of powers to subordinate
authorities;
(viii)
to keep
himself closely associated with the formation of schemes and important
expenditure proposals from their initial stages.
(ix)
to watch and
ensure the compliance of audit objection, inspection reports, Draft Audit
Paras, etc;
(x)
to screen
all expenditure proposals requiring to be referred by Finance Department for
concurrence or comments;
(xi)
to ensure
regular and timely submission of statements, reports and returns as
prescribed/required by the Finance Department;
(xii)
to pursue
irregular payment, when noticed, with a view to rectifying the situation and to
take steps to prevent that such lapses do not recur.
(xiii)
to
vigorously pursue audit and accounting irregularities brought to notice by the
Accountant-General with the Office concerned with a view to finalising the
action thereon so as to rectify the irregularities and if it is sufficiently
serious to bring the same to the notice of the higher authorities and to
initiate necessary departmental action with the least possible delay;
(xiv) to take effective steps for reconciliation of departmental figures with
those recorded in the levels of account of Accountant-General every month and
to ensure the reconciliation of the final accounts of the year before the end
of June;
(xv)
to supply
necessary materials required by the Accountant-General in connection with the
preparation of Appropriation Accounts within the prescribed time-limit;
(xvi) to peruse the defects pointed out in the Appropriation Accounts and the
irregularities incorporated in the audit report of the Accountant-General and
to take prompt action to rectify such efects/irregularities and to issue
general instructions to avoid recurrence of such lapses;
(xvii) to control and supervise the functions of the Internal Auditors of the
Departments and to ensure effective check and audit of the accounts of the
Subordinate offices;
(xviii)
to exercise
necessary control on all financial matters;
(xix) to ensure prompt and timely collection of revenue and receipts due to
Government by prescription of monthly target to collection and review of the
demand, collection and balance statements;
(xx)
to deal with
the review of receipts and expenditure.
(xxi) any other financial matter that may be assigned to him, the Secretary of
the Administrative Department subject to the condition that the Financial
Adviser should not be saddled with items of work relating to conditions of
service and establishment such as grant of Subsistence Allowances, Special Pay,
Pay Fixation, Pension, preaudit of travelling expenses, disciplinary
proceedings as entrustment of such duties may detract the Financial Advisers
from paying due and adequate attention to legitimate and more important duties.