[12
August 2009] Whereas the Himachal Pradesh Financial Rules,
1971, were notified vide notification no. 15/4/1971, Fin (R&E-I) dated 10th
May, 1971 and published in the Rajpatra, Himachal Pradesh (Extra-Ordinary)
dated 15 th July, 1971; Whereas various provisions of the aforesaid
rules have now become obsolete and are not in consonance with the present day
requirements; Now, therefore, in exercise of the powers
conferred by clause (2) of article 283 of the Constitution, the Governor,
Himachal Pradesh is pleased to make the following rules, namely:- CHAPTER
1 PRELIMINARY (1)
These rules may be called
the Himachal Pradesh Financial Rules, 2009. (2)
They shall come into force
from the date of publication in the Rajpatra, Himachal Pradesh. In these rules, unless the context otherwise
requires, - (1)
"Accountant
General" means the Principal Accountant General (Audit) and Accountant General(Accounts
and Entitlements), Himachal Pradesh; (2)
"Accounts Officer"
means the Accounts Officer of the office of Accountant General; (3)
"Administrative
Department" means the Administrative Department of the Government of
Himachal Pradesh; (4)
"Administrative
Approval" means the formal acceptance by a Competent Authority of a
proposal to incur expenditure on works initiated by or connected with the
requirements of that Department; (5)
"appropriation"
means the assignment to meet specified expenditure of funds included in a
primary unit of appropriation; (6)
"Audit Officer"
means the Audit Officer of the office of Accountant General; (7)
"authorized
officer" means an officer authorized by Head of the Department to
discharge the duties and to perform functions under these rules; (8)
"Bank" means any
office or branch of the banking department of the Reserve Bank of India, any
branch of State Bank of India including its subsidiary banks(s) as defined in
section 2 of State bank of India (Subsidiary Banks) Act, 1959, (38 of 1959)
acting as an agent of the Reserve Bank of India or any other nationalized bank
or other bank acting as an agent of the Reserve Bank of India or any other
agency appointed by the Reserve Bank of India; (9)
"Book Transfer"
means the process whereby financial transactions which do not involve the
giving or receiving of cash or of stock material, are brought to account. Such
transactions represent liabilities and assets brought to accounts either by way
of settlement or otherwise but they may also represent corrections and
amendments made in cash, stock or book transfer transactions previously taken
into account; (10)
"cash" includes
legal tender, coins, currency and bank notes, cheques payable on demand,
Reserve Bank Government drafts and demand drafts, Indian postal orders, revenue
stamps and bankers cheques; (11)
"Cash Order" means
a payment order issued by a Head Treasury or a Sub Treasury under its
jurisdiction in favour of the person to whom the money is due or who is
responsible for its disbursement and is payable in lump sum; (12)
"Charged
Expenditure" means the expenditure which under various articles of the
Constitution of India has been declared as charged on the Consolidated Fund of
the State and as such is not subject to vote of the Legislature; (13)
"commercial
activities" means commercial activities of producing, procuring and
selling products and articles and rendering services connected therewith, being
carried by any State Government Department or any State Public Sector
Enterprises established under the law; (14)
"Competent
Authority" in respect of the power to be exercised under any of these
rules means, the Governor or such other authority to which the power is
delegated by or under these rules, Manual of Works, Account Codes and Treasury
Rules as applicable in the State of Himachal Pradesh or any other general or
special orders issued by the Government; (15)
"Consolidated
Fund" means the Consolidated Fund of the State as referred to in the
Constitution; (16)
"Constitution"
means the Constitution of India; (17)
"contract" means
any kind of undertaking written or verbal, express or implied between the State
Government and a person, not being a Government servant, or a syndicate or firm
or company or any other legal entity for the performance of any act or services
connected with it; (18)
"contractor" means
a person, syndicate or firm that has made a contract but the use of this term
is often restricted to contractor for the execution of work or supplying goods
or providing services in connection therewith, as the case may be; (19)
"Contingency Fund"
means the Contingency Fund of the State established under the Constitution; (20)
"Controlling
Officer" means Head of the Department or any other officer entrusted by a
Department with the responsibility of controlling the incurring of expenditure
and/ or the collection of revenue; (21)
"Department" means
the Department of the State Government, as notified from time to time; (22)
"Detailed Bill"
means a bill setting forth the details of either contingent or travelling
allowance expenditure and is subject to countersignature by a Controlling
Officer; (23)
"Detailed Head"
means a division of a Minor Head of account; (24)
"Drawing and Disbursing
Officer" means Head of the Department, Head of Office and also any other
officer designated by Head of the Department, to draw bills and make payments
on behalf of the State Government; (25)
"executing
officer" means an officer responsible and authorized to execute a work as
per Public Works Department specifications; (26)
"Finance
Department" means the Finance Department of the Government of Himachal
Pradesh; (27)
"Financial Year"
means the year beginning on the 1st of April and ending on the 31st of March
following; (28)
"goods" means all
articles, material, commodities, livestock, furniture, fixtures, raw material,
spares, instruments, machinery, equipments, industrial plant and I.T. Hardware,
Software purchased or otherwise acquired for use of the Government. It also
includes expendable or issuable articles in use or accumulated for specific
purposes but excludes books, publications and periodicals for a library; (29)
"Governor" means
the Governor of Himachal Pradesh; (30)
"Government" means
any Administrative Department of the Government of Himachal Pradesh; (31)
"Head of the
Department" means, - (a)
an authority declared to be
Head of the Department in relation to receipt and expenditure under any Head of
Account; (b)
Resident Commissioner, Pangi
under the demand "Tribal Development"; (c)
Deputy Commissioner,
Kinnaur, Lahaul and Spiti, Chamba and Additional Deputy Commissioner, Kaza
under the demand "Tribal Development"; and (d)
any other authority as may
be declared by the Finance Department from time to time; (32)
"Head of Office"
means a Government servant designated as a Drawing and Disbursing Officer or
any other Government servant declared to be the head of an office by a
Competent Authority. Heads of the Departments shall be authorized to declare
any officer subordinate to them to be the head of an office for the purpose of
these rules; (33)
"Local Body" means
an authority legally entitled or specially empowered by Government to
administer a local fund; (34)
"Local Fund"
means, - (a)
revenue administered by
bodies which by law or rules having the force of law come under the control of
Government whether in regard to the proceedings generally, or to specific
matters such as the sanctioning of the budget, sanction to the creation or
filling up of particular posts and the enactment of leave, pension or similar rules;
and (b)
the revenues of any body
which may be specially notified by the Competent Authority as such; (35)
"Major Head" means
the main unit of classification of revenue and expenditure in Government
accounts; (36)
"Minor Head" means
sub-division of a Major Head; (37)
"non-recurring
expenditure" means expenditure sanctioned as a lump sum charge whether the
money is paid in lump sum or in installments; (38)
"primary unit of
appropriation" means a portion of the supply under each Minor Head, which
is allotted to a prescribed sub-division of the Head as representing one of the
primary objects of the supply; (39)
"prescribed" means
prescribed by forms, instructions, clarifications and orders issued by the
Finance Department from time to time; (40)
"Procurement
Entity" means any Government Department, a State Government Undertaking,
Local Authority, Board, Body or Corporate established by or under any law and
owned or controlled by the Government and any other body or authority owned or
controlled by the Government; (41)
"Public Account"
means the Public Account of the State Government in which all public moneys
other than those which form a part of the Consolidated Fund of the State,
received by or on behalf of the State are credited and from which disbursements
are made in accordance with the specified instructions; (42)
"Public Works"
means civil works and irrigation, navigation, embankment and drainage works and
other such works; (43)
"re-appropriation"
means the transfer of funds from one primary unit of appropriation to another
such unit; (44)
"recurring
expenditure" means the expenditure which is incurred at periodical
intervals and is not non recurring; (45)
"rules" means the
Himachal Pradesh Financial Rules, 2009; (46)
"State Government"
means the Government of Himachal Pradesh; (47)
"Subordinate Authority"
means any authority functioning under Head of the Department; (48)
"technical
sanction" means sanction of a Competent Authority to a properly detailed
estimate of the cost of a work of construction or repair; (49)
"Treasury Rules"
means Himachal Pradesh Treasury Rules, 2007; and (50)
"Voted
Expenditure" means expenditure other than charged expenditure, which is
subject to vote of the State Legislature. CHAPTER
2 GENERAL SYSTEM OF FINANCIAL MANAGEMENT (1)
All moneys received by or on
behalf of the Government either as dues of the Government or otherwise for
deposit, remittance and withdrawal therefrom, shall be brought into Government
Account immediately, in accordance with such general or special rules as may be
issued under the Constitution and under any other rules and instructions of the
Government, issued from time to time. (2)
The functioning of the
Treasuries and Sub-Treasuries of the State Government shall be regulated as per
Treasury Rules and instructions as may be prescribed. (3)
(a) As per article 284 of
the Constitution, all moneys received by or deposited with any officer employed
in connection with the affairs of the State in his capacity as such, other than
revenues or public moneys raised or received by Government, shall be paid into
the Public Account; (b) All moneys received by or deposited as
per orders/ directions of any Court within the territory of India, shall also
be dealt with in accordance with clause (a) of this sub-rule. (4)
The head of account to which
moneys under sub-rule (3) shall be credited and the withdrawal of moneys
therefrom shall be governed by the provisions of relevant rules and/ or such
other general or special orders as may be prescribed. (5)
It shall be the duty of the
concerned Department of the State Government to ensure that the receipts and
dues of the Government are correctly and promptly assessed, collected and duly
credited to the Consolidated Fund or Public Account, as the case may be. (6)
Head of the Department shall
arrange to obtain from his subordinate officers, monthly accounts and returns
in such form as may be prescribed, claiming credit for the amounts paid into
the Treasury or Bank, as the case may be, or otherwise accounted for, and
compare them with the statements of credits furnished by the Accountant
General, to see that the amounts reported as collected have been duly accounted
for. (7)
(a) Detailed procedure
regarding assessment, collection, allocation, remission and abandonment of
revenue and other receipts shall be laid down in the guidelines of the
Department responsible for the same, in consultation with the Finance
Department. (b) In the Departments in which officers are
required to receive moneys on behalf of the Government and issue receipts
thereof, the departmental regulations shall provide for the maintenance of a
proper account thereof. Proper account of receipt and issue of receipt books,
the number of receipt books to be issued at a time to each officer and the
required checks to be exercised in respect of used receipt books shall be made
in the departmental regulations. (c) Any amendment in the guidelines issued
under clause (a) of this sub-rule shall be carried out by the Department
concerned, in consultation with the Finance Department. (d) Notwithstanding anything contained in
this sub-rule, the Finance Department may issue orders/guidelines to the
Departments generally or specially, for assessment, collection, allocation,
remission and abandonment of revenue and other receipts. (8)
Amounts due to the
Government shall not be left outstanding without sufficient reasons. Where such
amounts appear to be irrecoverable, the orders of the Competent Authority shall
be obtained for their adjustment/settlement. (9)
Unless otherwise specially
authorized by any law for the time being in force, no revenue shall be credited
by debit to a suspense head. (10)
(a) Head of the Department
responsible for the collection of revenue shall keep the Finance Department
fully informed of the progress of collection of revenue under his control and
of all important variations in such collections, as compared with the budget
estimates. (b) The Finance Department may issue general
or specific instructions from time to time to the Departments relating to the
manner and the time intervals in which the report under clause (a) of this
sub-rule shall be prepared and communicated. (1)
When the maintenance of any
rentable building is entrusted to any Department other than the Public Works
Department, Head of the Department concerned shall be responsible for the due
recovery of rent thereof. (2)
The detailed rules and
procedures regarding the assessment, demand and recovery of rent of Government
buildings and land shall be such as may be specified by the General
Administration Department from time to time. (3)
Head of the Department may
from time to time, specify in consultation with his Administrative Department,
the procedure for the assessment, demand, collection and deposit of rent of
office premises under his control which may be hired out on day to day usage
basis, subject to the condition that such hiring out shall not be detrimental
to the office work. The Administrative Department, taking into
consideration the viability and in consultation with the Finance Department,
may permit running of any or all the activities of a Department, as a Society
to be registered under the relevant law: Provided that where any or all the activities
of a Department are allowed to run in the form of a society, the constitution
of the society and guidelines for its running shall be approved by the
Administrative Department as per norms. (1)
Every authorized officer
having the power to impose and/ or realize a fine shall ensure that the money
is realized, duly checked and deposited into a Treasury or Bank, as the case
may be. (2)
Every authorized officer
having the power to refund fines shall ensure that the refunds are checked and
no refunds of fines not actually paid into a Treasury or Bank, are made. (3)
All refunds shall be
processed by the Treasury and cleared after applying usual checks specified in
the Treasury Rules. (1)
Ordinarily, a claim to
revenue shall not be remitted or abandoned. (2)
Finance Department may from
time to time delegate powers for the remission and abandonment of irrecoverable
revenue and the Departments may lay down suitable guidelines to be followed in
this behalf. (3)
Every Department shall
submit an annual statement to the Accountant General showing the remission of
revenue and abandonment of claims to revenue, sanctioned during the preceding
Financial Year by the Competent Authority in exercise of their powers. (1)
Finance Department may, - (a)
lay down procedure and/or
issue instructions for handling of cash and maintenance of accounts thereof; (b)
delegate powers, subject to
such conditions as it may deem proper, generally or specially to Heads of the
Departments for drawing advances from the Treasury; (c)
issue instructions regarding
preparation of bills on which different classes of charges are drawn and the
methods of obtaining money from the Treasury, whether by bills or by cheques
and issue of cheques and maintenance of accounts thereof; and (d)
lay down time limits for the
presentation of different classes of claims in the Treasury and procedure to be
adopted for payment of claims so becoming time barred. (2)
Administrative Department
may lay down limits of imprest amounts to be maintained by various subordinate
officers under its control and issue instructions relating thereto, enabling
the latter to make payments for expenditure before they can replace the funds
by drawing bills on the Treasury, for recoupment of the imprest amount. (3)
All Government transactions
shall be rounded off to the nearest rupee, 50 paisa and above to the next
higher rupee and less than that to the lower rupee. (1)
Every officer incurring or
authorizing expenditure from public moneys shall be guided by high standards of
financial propriety. Every officer shall also enforce financial order and
strict economy and see that all relevant rules and regulations are observed by
his own office and by the Drawing and Disbursing Officers. Among the principles
on which emphasis is to be generally laid shall be the following, namely:- (a)
every officer shall exercise
the same vigilance in respect of expenditure incurred from public moneys, as a
person of ordinary prudence would exercise in respect of expenditure of his own
money; (b)
the expenditure shall not be
prima facie more than the occasion demands; (c)
no authorized officer shall
exercise its powers of sanctioning expenditure, to pass an order which will be
directly or indirectly to his own advantage; (d)
expenditure from public
moneys shall not be incurred for the benefit of a particular person or a
section of the people, unless, - (i)
a claim for the amount could
be enforced in a Court of Law; or (ii)
the expenditure is in
pursuance of a recognized policy or custom; and (e)
the amount of allowances
granted to meet expenditure of a particular type shall be so regulated that the
allowances are not on the whole a source of profit to the recipients. (2)
Finance Department may from
time to time lay down additional standards to be followed by officers incurring
or authorizing expenditure from public moneys. (3)
Instructions regarding the
preparation and payment of establishment and travelling allowance bills are
contained in the Treasury Rules which shall be carefully observed by all the
Drawing and Disbursing Officers. (4)
Drawing and Disbursing
Officers shall be responsible for seeing that pay bills are checked and
initialed by a responsible Government servant and that the checks shall always
include verification of the total amount entered in the bills. Failure to
observe these precautions as well as those regarding disbursement of moneys
drawn, shall render them liable for making good any loss that may occur thereby. No authorized officer shall incur any
expenditure or enter into any liability involving expenditure or transfer of
moneys for investment or deposit from Government account unless the same has
been sanctioned by a Competent Authority. (1)
Finance Department generally
or specifically may, from time to time, delegate/revise financial powers to
various authorities and may also issue instructions for the exercise of such powers. (2)
The residual financial
powers of the Government shall rest with the Finance Department. (3)
Heads of the Departments may
delegate or re-delegate financial powers to their subordinate officers, from
time to time, subject to the condition that they shall remain responsible for
the expenditure incurred by them or by their authorized officers. (1)
All sanctions to incur or
authorize expenditure shall indicate the details of the provisions in the
relevant grant or appropriation, from where such expenditure are to be met. (2)
All proposals for sanction
to expenditure shall indicate whether such expenditure can be met by valid
appropriation or re-appropriation. (3)
Finance Department shall
issue and revise guidelines from time to time for the accord of sanctions. The duties and responsibilities of a
Controlling Officer in respect of funds placed at his disposal shall be to
ensure, - (a)
that the expenditure does
not exceed the budget allocation; (b)
that the expenditure is
incurred for the purpose for which funds have been provided; (c)
that the expenditure is
incurred in the public interest; (d)
that adequate control
mechanism exists in his office for prevention, detection of errors and
irregularities in the financial activities of his subordinate offices and to
guard against waste and loss of public money; and (e)
that mechanism or checks
contemplated in this rule are effectively applied. (1)
All sanctions or orders
shall come into force from the date of issue unless any other date from which
they shall come into force is specified therein. (2)
Orders sanctioning the
creation of temporary posts in addition to the duration for which the same are
sanctioned, shall invariably specify the date from which those are created. (1)
A Department or its
subordinate office(s) shall not, without the previous concurrence of the Finance
Department, issue an order which, - (a)
involves any grant of land,
or assignment of revenue, or concession, grant, lease or licence of mineral or
forest rights, or rights to water power or any easement or privilege of such
concessions; or (b)
involves relinquishment of
revenue in any way. (2)
Nothing contained in
sub-rule (1) of this rule shall prohibit the issue of orders if such orders are
made under specific provisions of certain Acts or rules or in pursuance of
general or specific delegation made by the Finance Department. All financial sanctions and orders issued by
a Competent Authority shall be communicated to the Accountant General and the
Treasury Officer concerned, duly signed in ink. The procedure to be followed
for communication of financial sanctions and orders shall be as under:- (i)
all financial sanctions
issued by a Department which relate to matters concerning the Department and on
the basis of which payments are to be made or authorized by the Treasury
Officer, shall be addressed to him and original sanction shall be attached with
the bill; (ii)
all other sanctions shall be
accorded in the form of an order, which need not be addressed to any authority,
however, a copy each thereof shall be endorsed to the Accountant General and
the Treasury Officer concerned; (iii)
in the case of non-recurring
contingent and miscellaneous expenditure, the sanctioning authority may, where
required, accord sanction by signing or countersigning the bill or voucher,
whether before or after the money is drawn, instead of by a separate sanction; (iv)
all orders conveying
sanctions to expenditure shall be expressed both in words and figures; (v)
sanctions accorded by Head
of the Department shall be communicated to the Accountant General and the
concerned Treasury Officer duly signed by him or by a duly authorized officer
of his office; (vi)
all orders conveying
sanctions to the grant of additions to pay such as Special Allowance and
Personal Pay shall contain a brief summary of the reasons for the grant of such
additions to pay so as to enable the Accountant General and the concerned
Treasury Officer to see that it is correctly termed as Special Allowance and
Personal Pay; (vii)
copies of all financial
orders and sanctions issued by the Government shall be supplied to the
Accountant General; and (viii)
sanctions accorded by
Competent Authority to grant of land and alienation of land revenue, other than
those in which assignments of land revenue are treated as cash payment, shall
be communicated to the Audit Officer and the Accounts Officer, in a
consolidated monthly return, giving the necessary details. (1)
A sanction for any fresh
charge shall, unless it is specifically renewed, lapse if no payment in whole
or in part has been made during a period of twelve months from the date of
issue of such sanction, provided that, - (a)
when the period of currency
of the sanction is specified in the departmental regulations or in the sanction
itself, it shall lapse on the expiry of such periods; or (b)
when there is a specific
provision in a sanction that the expenditure would be met from the budget
provision of a specified Financial Year, it shall lapse at the closing date of
that Financial Year. (2)
Finance Department may
prescribe different date(s) other than 31st March of the relevant Financial
Year, to be the closing date(s) of a Financial Year for different purposes. Finance Department by assigning reasons may
remit the disallowances by Audit and/or write off overpayments made to
Government servants on reference of the matter to it, by the concerned
Administrative Department. (1)
Any loss or shortage of
public moneys, departmental revenue or receipts, stamps, opium, stores or other
property held by, or on behalf of, Government irrespective of the cause of loss
and manner of detection, shall be immediately reported by the authority
concerned to the next higher authority even when such loss has been made good
by the party responsible for it. However, the following losses need not be
reported: - (a)
cases involving losses of
revenue due to, - (i)
mistakes in assessments
which are discovered too late to permit a supplementary claim being made; (ii)
under assessments which are
due to the interpretation of law by the Local Body being overruled by any
Government authority after the expiry of the time-limit specified under law;
and (iii)
refunds allowed on the
ground that the claims were time-barred. (b)
petty losses of value not
exceeding two thousand rupees or as may be prescribed. (2)
Cases involving serious
irregularities shall immediately be brought to the notice of the Finance
Department and the Accountant General by the concerned authority through the
Administrative Department. (3)
Report of loss contemplated
in sub-rules (1) and (2) of this rule shall be made at following two stages :- (a)
an initial report shall be
made as soon as a suspicion arises that a loss has taken place; and (b)
the final report shall be
sent to authorities indicated in sub- rules (1) and (2) of this rule after
investigation, indicating nature and extent of loss, errors or neglect of
regulations which caused the loss and the prospects of recovery. (4)
The complete report
contemplated in sub-rule (3), shall reach through proper channel(s) to Head of
the Department, who shall finally dispose off the same as per delegation of
powers. The reports, which Head of the Department cannot finally dispose off
under the delegated powers, shall be submitted to the Government. (5)
An amount lost through
misappropriation, defalcation, embezzlement, theft and robbery may be redrawn
on a simple receipt with the approval of the authority competent to write-off
the loss in question, pending investigation, recovery or writeoff. (6)
In cases of loss to the
Government on account of culpability of Government servants, the loss shall be
borne by the Department concerned with the transaction(s). If any recoveries
are made from the erring Government officials in cash, the receipt shall be
credited to the Government which sustained the loss. (7)
All cases involving loss of
Government money arising from erroneous or irregular issue of cheques or
irregular accounting of receipts shall be reported to the Finance Department by
the concerned Administrative Department along with the circumstances leading to
the loss, for taking remedial steps to remove the defects in rules or
procedures, if any, connected therewith. (1)
Departmental Officers shall,
in addition to taking action as specified in the rule 20, follow the provisions
laid down in sub-rules(2) and (3) of this rule and rules 23 to 25 of these
rules in cases involving material loss or destruction of Government property as
a result of fire, theft, robbery, extortion and fraud. (2)
All losses above the value
of ten thousand rupees due to suspected fire, theft, robbery, extortion and
fraud shall immediately be reported to the police for investigation. (3)
Once the matter is reported
to the police authorities, all concerned shall assist the police in their
investigation. A formal investigation report shall be obtained from the police
authorities in all cases. All losses exceeding fifty thousand rupees of
immovable property, such as land, buildings, communications, or other works,
caused by fire, flood, cyclone, earthquake or any other natural calamity, shall
be reported at once by the Subordinate Authority concerned to the Government
through proper channel for appropriate action. Any other loss shall immediately
be brought to the notice of Head of the Department for appropriate action. (1)
A detailed enquiry by the
concerned authority on the cause of loss of moveable and immoveable property,
as the case may be, shall be conducted. (2)
After a detailed enquiry
under sub-rule (1) has been completed, the detailed report shall be sent by the
concerned authority to the Government through proper channels for appropriate
action with a copy to the Accountant General. (1)
An officer shall be held
responsible personally or vicariously for any loss sustained by the Government
on account of causes mentioned in rule 21 of these rules due to any omission or
commission or negligence, whether intentional or unintentional, on his part. (2)
The departmental proceedings
for assessment of loss and fixing of responsibility shall be conducted according
to the relevant rules and instructions issued thereunder. Action at each stage of detection, reporting,
writing off, final disposal, of losses including action against delinquents
shall be completed promptly. Remedial measures, wherever practicable, shall
also be taken to strengthen the control system to avoid recurrence of incidents
of losses. (1)
Head of the Department or an
authority subordinate to him shall afford all reasonable facilities to the
Audit Officer or Accounts Officer for the discharge of his functions, and
furnish complete information required by him for the preparation of any
official account or report. (2)
Head of the Department or an
authority subordinate to him shall not withhold any information, books or other
documents required by the Audit Officer or Accounts Officer. If the contents of any file are categorized
as Secret or Top Secret, the file may be sent personally to the Accountant
General specifying this fact, who shall deal with it in accordance with the
standing instructions for handling and custody of such classified documents. CHAPTER
3 BUDGET FORMULATION AND IMPLEMENTATION (1)
The Governor shall cause to
be laid before the State Legislature, an Annual Financial Statement also known
as the Budget showing the estimated receipts and expenditure of the State
Government in respect of a Financial Year, before the commencement of that year
in accordance with the provisions of article 202 (1) of the Constitution. (2)
The budget to the State
Legislature shall be processed keeping in view the provisions contained in
articles (202 - 206) of the Constitution. (3)
Finance Department shall
issue guidelines for preparation of budget estimates from time to time. All the
Departments shall comply with those guidelines. The budget shall contain the following
essentials, namely: - (a)
estimates of all revenue
expected to be raised during the Financial Year; (b)
estimates of all expenditure
for each programme and project; (c)
estimates of all interest
and debt servicing charges and any repayments on loans; (d)
medium term fiscal plan in
terms of the provisions of Fiscal Responsibility and Budget Management Act,
2005; and (e)
any other information as may
be prescribed from time to time. The detailed estimates of receipts shall be
prepared by the concerned authorities separately for each Major Head in the
prescribed form giving thereunder the break up of the Minor and Sub-Head wise
estimates alongwith actuals of the past three Financial Years. Where necessary,
itemwise break up shall also be furnished highlighting individual items of
significance. Any major variation in estimates with reference to past actuals
and/or budget estimates shall be supported by cogent reasons. (1)
The expenditure estimates
shall show separately the sums required to meet the expenditure charged on the
Consolidated Fund under article 202 (3) of the Constitution and sums required
to meet other expenditure for which a vote of the State Legislature is required
under article 203(2) of the Constitution. (2)
The estimates shall also
distinguish provisions for expenditure on revenue account from other
expenditure including expenditure on capital account, on loans by the
Government and for repayment of loans, treasury bills and ways and means
advances. (3)
The detailed estimates of
expenditure shall be prepared by the concerned authorities for each unit of
appropriation (Sub or Detailed or Standard Objects of Expenditure) under the
prescribed Major and Minor Heads separately for Plan and Non-Plan expenditure.
Estimates shall include suitable provision for liabilities of the previous
Financial Years left unpaid during the relevant Financial Year. (4)
The revised estimates of
both Plan and Non-Plan expenditure and budget estimates for Non-Plan
expenditure, after being scrutinized and approved by the Administrative
Department concerned shall be forwarded to the Finance Department in such
manner and forms as may be prescribed. (1)
The estimates for
expenditure for which vote of State Legislature are required shall be in the
form of Demand for Grants. (2)
One Demand for Grant shall
be presented in respect of each Department; provided that more than one demand
may be presented in respect of major Departments. (3)
Each demand shall include
provisions required for a service such as provisions on account of revenue
expenditure, capital expenditure, grants to the Local Bodies and other
institutions eligible by law and Loans and Advances relating to the service. (1)
The form of the Annual
Financial Statement and Demands for Grants shall be laid down by the Finance
Department and no alteration of arrangement or classification shall be made
without the approval of said Department. (2)
The Sub-Heads under which
provisions for expenditure are to be made in the Demands for Grants or
Appropriation shall be such as may be prescribed in consultation with the
Administrative Department. The authorized Sub-Heads for expenditure in a
Financial Year shall be as shown in the Detailed Demands for Grants passed by
State Legislature and no change shall be made therein without the approval of
the Finance Department. (3)
Detailed instructions for
preparation of the budget shall be such as may be prescribed. (1)
The estimates of receipts
and expenditure of each Department shall be scrutinized in the Finance
Department. The Finance Secretary or his nominee may hold meetings with
Administrative Departments or Heads of the Departments to discuss the totality
of the requirements of funds for various programmes and schemes, alongwith
receipts of the Departments. (2)
The estimates initially
submitted by the Departments may undergo some changes as a result of scrutiny
in the Finance Department. Pending the completion of the procedure
specified in article 204 of the Constitution for the passing of the Budget, the
Finance Department may arrange to obtain a Vote on Account to cover expenditure
for one month or such longer period as may be necessary in accordance with the
provisions of article 206 of the Constitution. Funds made available under Vote
on Account shall not to be utilized for expenditure on a new service. After the Appropriation Bill relating to
Budget is passed, the Finance Department shall communicate Budget provisions to
the Administrative Departments with a copy to the Accountant General which, in
turn, shall distribute the same to their Subordinate Authorities. The
distribution made shall also be communicated to the respective District
Treasury Officers/Treasury Officers who shall exercise checks against the allocation
to each Subordinate Authority. (1)
Administrative Departments
shall be responsible for the control of expenditure against the sanctioned
grants and appropriations placed at their disposal. The control shall be
exercised through Heads of the Departments and other Controlling Officers, if
any, and Drawing and Disbursing Officers subordinate to them. (2)
A Grant or Appropriation
shall be utilized only to cover the charges including liabilities, if any, of the
past Financial Year which are to be paid during the current Financial Year. No
charges against a Grant or Appropriation shall be authorized after the expiry
of the Financial Year. (3)
No expenditure shall be
incurred which may have the effect of exceeding the total grant or
appropriation authorized by State Legislature by law for a Financial Year
except after obtaining a supplementary grant or appropriation or an advance
from the Contingency Fund. Voted and charged portions and also the revenue and
capital sections of a Grant or Appropriation are distinct and reappropriation
inter se shall not be permissible. (4)
To have effective control
over expenditure by the Departments, the Controlling and the Drawing and
Disbursing Officers shall follow the following procedures, namely:- (a)
for drawal of money, the
Drawing and Disbursing Officer shall, - (i)
prepare and present bills
for "Charged" and "Voted" Expenditure separately; (ii)
enter on each bill the
complete accounts classifications from Major Head down to the object head of
account. When a single bill includes charges falling under two or more object
heads, the charges shall be distributed accurately over the respective heads;
and (iii)
enter on each bill, the
progressive total of expenditure up-to-date under the primary unit of
appropriation to which the bill relates, including the amount of the bill on
which the entry is made; (b)
(i) all Drawing and
Disbursing Officers shall maintain a separate expenditure register in the
prescribed form for allocation under each Minor or Sub-Head of account with
which they are concerned; and (ii) on the tenth day or the following day if
it happens to be a holiday of each month, a copy of the entries made in this
register during the preceding month shall be sent by the officer maintaining
it, to Head of the Department or other designated Controlling Officer, after
getting the expenditure details verified from the Treasury. If there are no
entries in the register in any month, a nil statement shall be sent; (c)
(i) the Controlling Officer
shall maintain a broadsheet in the prescribed form to monitor the receipt of
the return as specified in the foregoing sub clause; (ii) on receipt of returns from the Drawing
and Disbursing Officers, the Controlling Officer shall examine them and satisfy
himself that, - (aa) the accounts
classification has been properly made; (bb) progressive
expenditure has been properly noted and the available balances worked out
correctly; (cc) expenditure
up-to-date is within the grant or appropriation; and (dd) the returns have
been signed by the Drawing and Disbursing Officers; and (iii) where the Controlling Officer finds
defects in any of these respects, he shall take steps to rectify the defect; (d)
when all the returns from
the Drawing and Disbursing Officers for a particular month have been received
and found to be in order, the Controlling Officer shall compile a statement, in
which he shall incorporate, - (i)
the totals of the figures
supplied by the Drawing and Disbursing Officers; (ii)
the totals taken from his
own registers; and (iii)
the totals of such
adjustments under the various Detailed Heads as communicated to him by the
Accounts Officer on account of transfer entries and expenditure debited to the
grant as a result of settlement of inward account claims and not reckoned by
his Drawing and Disbursing Officers; (e)
if any adjustment
communicated by the Accountant General affects the appropriation at the
disposal of a subordinate Drawing and Disbursing Officer, the fact that the
adjustment has been made shall be communicated by the Controlling Officer to
the Drawing and Disbursing Officer concerned; and (f)
on receipt of all the
necessary returns, Head of the Department shall prepare a consolidated account
in the prescribed form, showing the complete expenditure from the grant or appropriation
at his disposal up to the end of the preceding month. (5)
Head of the Department shall
be responsible for the monthly reconciliation of the figures given in the
accounts maintained by him with those appearing in the books of the Accountant
General. The procedure for reconciliation shall be as follows: - (a)
the Drawing and Disbursing
Officer shall maintain a bill register in the prescribed form, and note all
bills presented for payment to the Treasury Officer in the register. As soon as
the bills are received and presented for payment, the same shall be noted in
the appropriate column of the bill register and the Drawing and Disbursing
Officer shall ensure that the amounts received tally with the net amount of the
bills presented; (b)
the Treasury Officer shall
furnish to each of the Drawing and Disbursing Officer an extract from the
expenditure control register or from the compilation sheet every month
indicating the expenditure relating to grants controlled by him, classified
under the various Major, Minor and Detailed Head of Accounts; (c)
on receipt of the extracts
under clauses (a) and (b) from the Treasury Officers, the Drawing and
Disbursing Officer shall tally the figures received, excluding book
adjustments, with the expenditure worked out for the month in the relevant
register. Discrepancies, if any, between the two sets of figures shall be
promptly investigated by the Drawing and Disbursing Officer in consultation
with the Treasury Officer. He shall also note in the prescribed register the
particulars of book adjustments as advised by the Treasury Officer through
monthly statement(s). Thereafter, the Drawing and Disbursing Officer shall
furnish to the Treasury Officer a certificate of agreement of the figures as
per his books with those indicated by the Treasury Officer, by the last day of
the month following the month of accounts; and (d)
the Accountant General shall
send a monthly statement showing the expenditure vis-? -vis the budget
provision under the various heads of accounts, in the prescribed proforma, to
Heads of the Departments responsible for overall control of expenditure,
against grant of the Department as a whole. The figures so communicated by the
Accountant General shall be compared by Heads of the Departments with those
consolidated in the prescribed form and differences, if any, shall be taken up
by Heads of the Departments with the Accountant General for reconciliation.
Head of the Department shall furnish a quarterly certificate to the Accountant
General certifying the correctness of the figures for the quarter by the 15th
of the following month after the end of quarters April-June, JulySeptember,
October-December and January-March. (6)
The Administrative
Departments shall obtain from their Heads of the Departments and other officers
under them, the departmental figures of expenditure in the prescribed form by
the 15th of the month, following the month to which the returns relate. The
figures relating to Plan and Non-Plan expenditure shall be separately shown in
these returns. The information so obtained shall be posted in register(s) kept
for watching the flow of expenditure against the sanctioned grant or
appropriation. Progressive totals of expenditure shall be
worked out for the purpose. If the departmental figures obtained in the prescribed
form and posted in the register(s), require correction in a subsequent month,
Heads of the Departments or other officers shall make such corrections by
making plus or minus entries in the progressive totals. In case the figures in the office of Accountant
General which subsequently become available are found to be higher than the
departmental figures, the former shall be assumed to be the correct figures, as
appropriation accounts are prepared on the basis of the figures booked in the
accounts of the Accountant General. (7)
The Administrative
Departments shall also obtain from Heads of the Departments and other
authorities under them, statements showing the details of the physical progress
of the schemes for which they are responsible. This statement shall show the
name of the scheme, the budget provision for each scheme, the progressive
expenditure on each scheme, the progress of the scheme in physical terms and
the detailed reasons for any shortfall or excess, both against physical and
financial targets. (8)
A broadsheet shall be
maintained by the Administrative Departments or each Head of the Department and
other authorities subordinate to them, to ensure the prompt receipt of the
various returns mentioned in this rule from month to month and to take necessary
measures for rectifying any defaults noticed. In order to maintain proper control over
expenditure, whenever Head of the Department or the Administrative Department
so direct, a Controlling Officer shall obtain from the spending authorities,
liability statements every month, starting from the month of October in each
Financial Year. The Controlling Officer shall also maintain a liability
register in the prescribed form which shall reflect all such liabilities. Head of the Department or Controlling Officer
shall foresee the likelihood of savings or excesses every month and to
regularize them in accordance with the instructions laid down in rule 41 of
these rules. The Accountant General shall report to Head
of the Department concerned, immediately on the first appearance of any
disproportionate expenditure, particularly in respect of recurring expenditure
under any grant or appropriation or a primary unit of appropriation thereof.
However, the authority administering a grant or appropriation shall ultimately
be responsible for the control of expenditure against the grant or
appropriation and not the Accountant General. (1)
Heads of the Departments
through their Administrative Departments shall surrender to the Finance
Department, by the dates prescribed before the close of the Financial Year, all
the anticipated savings noticed in the Grants or Appropriations controlled by
them. Finance Department shall communicate the acceptance of such surrenders as
are accepted by them to Heads of the Departments, before the close of the
Financial Year. The funds provided during the Financial Year and not utilized
before the prescribed date(s) shall stand lapsed at the close of the Financial
Year or on the prescribed date, whichever is earlier. (2)
The savings as well as
provisions which cannot be utilized shall be surrendered to the Government
immediately when they are foreseen, without waiting for the end of the
Financial Year. No savings shall be held in reserve for future excesses. (3)
Rush of expenditure,
particularly in the closing months of the Financial Year shall be avoided.
Finance Department may issue guidelines to avoid rush of expenditure in the closing
months of the Financial Year. No expenditure shall be incurred during a
Financial Year on a new service or new scheme not contemplated in the annual
budget for that Financial Year except after obtaining a supplementary grant or
an approval of the Finance Department or the Planning Department, as the case
may be. (1)
A Subordinate Authority
incurring the expenditure shall obtain additional allotment before incurring
the excess expenditure over the allocated funds. (2)
A Drawing and Disbursing
Officer may not, on his own authority, authorize any payment in excess of the
funds placed at his disposal. If the Drawing and Disbursing Officer is required
to honour a claim, which is certain to produce an excess over the allotment or
appropriation at his disposal, he shall take the orders of the administrative
authority to which he is subordinate before authorizing payment of the claim in
question and the administrative authority shall arrange to provide funds either
by reappropriation or by obtaining a supplementary grant or appropriation after
approval of the Finance Department. (1)
Subject to instructions
issued and such other general or specific restrictions as may be imposed by the
Finance Department in this behalf, no re-appropriation of funds shall be made
without prior approval of the Finance Department. (2)
Re-appropriation of funds
may be made with the approval of the Finance Department only when it is known
or anticipated that the appropriation for the unit from which funds are to be
transferred cannot be utilized in full or that savings can be affected in the
appropriation for the said unit. (3)
Funds shall not be
re-appropriated from a unit with the intention of restoring the diverted
appropriation to that unit when savings become available under other units
later in the Financial Year. (4)
An application for
re-appropriation of funds shall be made in the prescribed manner. (1)
Subject to the provisions of
article 204 (3) of the Constitution, money indisputably payable by the
Government shall not be left unpaid. (2)
Suitable provisions for
anticipated liabilities shall invariably be made in the Demands for Grants to
be placed before the State Legislature. Head of the Department shall communicate
Drawing and Disbursing Officer wise appropriation of funds under each object,
to the concerned District Treasury Officer/Treasury Officer and the latter
shall also exercise pre-check of bills against the provision of funds. Secretary of the Administrative Department
shall, - (a)
be responsible and
accountable for financial management of his Department; (b)
ensure that the public funds
allocated to the Department are used for the purpose for which they were
allocated; (c)
be responsible for the
effective, efficient, economical and transparent manner of use of the funds of
the Department in achieving the stated objectives of that Department, while
complying with performance standards; (d)
appear before the Committee
on Public Accounts and any other Legislative Committees for examination; (e)
review and monitor regularly
the performance of the programme and projects assigned to the Department to
determine whether stated objectives are achieved; (f)
be responsible for
preparation of expenditure and other statements relating to the Administrative
Department as required by regulations, guidelines or directives issued by the
Finance Department; (g)
ensure that the
Administrative Department maintains full and proper records of financial
transactions and adopts systems and procedures that at all times afford internal
control; (h)
ensure that the Department
follows the Government procurement procedure for procurement of goods and
services and for execution of works and implement it in a fair, equitable,
transparent, competitive and cost-effective manner; and (i)
take effective and
appropriate steps to ensure that the Department, - (ii)
collects all moneys due to
the Government; (iii)
accounts for all moneys
collected; and (iv)
avoids unauthorized,
irregular and wasteful expenditure. CHAPTER
4 GOVERNMENT ACCOUNTS PART
1 GENERAL PRINCIPLES Accounts of the State Government shall be
prepared in every Financial Year showing the receipts and disbursements for the
Financial Year, surplus or deficit generated during the Financial Year and
changes in the Government assets and liabilities. The accounts so prepared
shall be certified by the Accountant General. The report of the Accountant
General relating to these accounts shall be submitted to the Governor, who
shall cause them to be laid before the State Legislature. As per the provisions of article 150 of the
Constitution, the accounts of the State Government shall be kept in such form
as may be specified by the Government of India on the advice of Comptroller and
Auditor General of India. The accounts of the Departments of the State
Government shall be maintained according to the respective Code(s), rules,
Manuals and departmental regulations, of the Department concerned. Government accounts shall be prepared on cash
basis or on such basis as may be prescribed as per advice of Accountant
General. The annual accounts of the State Government
shall record transactions which take place during a Financial Year running from
the 1st April to 31st March. (1)
The accounts of Government
shall be kept in three parts, namely Consolidated Fund (Part-I), Contingency
Fund (Part-II) and Public Account (Part-III). (2)
Part-I, Consolidated Fund
shall be divided into two divisions, namely, Revenue and Capital. The Revenue
Division shall comprise of the sections Receipt Heads (Revenue Account) dealing
with the proceeds of taxation and other receipts classified as revenue and
Expenditure Heads (Revenue Account) dealing with the expenditure met therefrom.
The Capital Division shall comprise of three sections, viz., Receipt Heads
(Capital Account), Expenditure Heads (Capital Account) and Public Debt, Loans
and Advances. These sections shall in turn be divided into sectors such as
General Services, Social and Community Services, Economic Services and Grant-in
Aid, under which specific functions or services shall be grouped corresponding to
the sectors of Plan classification and which are represented by Major Heads
(comprising Sub-Major Heads, wherever necessary). (3)
In Part-II, transactions of
Contingency Fund set up under article 267 (2) of the Constitution shall be
recorded. (4)
In Part-III, transactions of
Public Account relating to debt (other than those included in Part-I), reserve
funds, deposits, advances, suspense, remittances and cash balances shall be
recorded. The transactions in Government accounts shall
be classified as per rules of classification of accounts representing six-tier
classification by a unique fifteen digit numeric code. Finance Department may allow opening of
Major, Sub-Major and Minor Heads of Accounts and Sub-Heads and Detailed Heads
as may be required by various Departments in consultation with the Accountant
General. The power to amend or modify the Object Heads and to open new Object
Heads shall rest with the Finance Department. Budget heads exhibited in estimates of
receipts and expenditure framed by the Government or in any appropriation order
shall conform to the prescribed rules of classification. Every officer responsible for the collection
of Government dues or incurring of expenditure of Government money shall
ascertain that proper accounts of the receipts and expenditure, as the case may
be, are maintained in such form as may be prescribed for the financial
transactions of the Government with which he is concerned and shall tender
accurately and promptly all such accounts as may be required by the Government,
the Controlling Officer or the Accounts Officer, as the case may be. Suitable classification shall be recorded by
the Drawing and Disbursing Officers on all bills drawn by them. Similarly,
classification on challans crediting the Government money into the Bank and the
Treasury shall be indicated or recorded by the Departmental Officers
responsible for the collection of the Government dues. In cases of doubt
regarding the Head under which a transaction is to be accounted, the matter
shall be referred to the Finance Department and to the Accountant General, if
necessary, for clarification. The expenditure covered under article 202(3)
of the Constitution shall be charged on the Consolidated Fund of the State and
shall not be subject to vote by the State Legislature. All other expenditure
met out of the Consolidated Fund of India shall be treated as Voted Expenditure.
Charged and Voted Expenditure shall be shown separately in the accounts as well
as in the budget documents. Plan expenditure representing expenditure on
Plan outlays approved for each scheme or organization, indicating the extent to
which such outlays are met out of budgetary provisions, shall be shown
distinctly from the other expenditure in the accounts as well as in the budget
documents. (1)
Capital expenditure shall be
those expenditure which are incurred with the object of acquiring tangible
assets of a permanent nature (for use in the organization and not for sale in
the ordinary course of business) or enhancing the utility of existing assets.
Revenue expenditure shall be incurred on maintenance, repair, upkeep and
working expenses on assets, which are required to maintain the assets in a
running order, as well as all other expenses incurred for the day to day
running of the organization, including establishment and administrative
expenses. (2)
Expenditure on a temporary
asset shall not be considered as a capital expenditure, except in cases
specifically authorized by the Governor as per advice of the Accountant
General. (3)
Capital expenditure shall be
met from receipts of capital nature, as distinguished from ordinary revenues
derived from taxes, duties, fees, fines and similar items of current income
including extraordinary receipts; provided that the Finance Department may
authorize to meet capital expenditure from ordinary revenues, if there are
sufficient revenue resources to cover this liability. (1)
The banking arrangements
shall be such as may be prescribed and the bank(s) approved thereunder shall
provide banking facilities to the Departments of the State Government. (2)
The detailed procedure laid
down in the Memorandum of instructions issued by the Reserve Bank of India
shall be followed by the banks for remittance of Government receipts into
Government cash balance and reimbursement of payments made on behalf of the
Government. PART
2 ANNUAL ACCOUNTS Appropriation Account of the State Government
shall be prepared by the Accountant General. Annual accounts of the State Government
called Finance Accounts showing the respective Heads, the annual receipts and
disbursements for the purpose of the State Government, shall be prepared by the
Accountant General. The certified annual accounts and the reports
relating to the accounts shall be prepared and submitted by the Accountant
General to the Governor on the prescribed dates and in accordance with the
provisions of section 11 of the Comptroller and Auditor Generals (Duties,
Powers and Conditions of Service) Act, 1971 and clause (2) of article 151 of
the Constitution, who shall cause them to be laid before the State Legislature. PART
3 PROFORMA ACCOUNTS Where the operations of certain Government
Departments working on a commercial or semi-commercial basis such as an
industrial factory or a store cannot be suitably brought within the cash based
Government accounting system, Head of the Department shall maintain such
subsidiary proforma accounts in commercial form as may be prescribed. This
shall include the maintenance of suitable Manufacturing, Trading, Profit and
Loss Account/Income and Expenditure Account and Balance Sheet. The methods and principles of keeping
subsidiary and proforma accounts in commercial form shall be such as may be
prescribed. Note-1. Proforma accounts of regular
Government Workshops and Factories shall be kept in accordance with the
detailed rules and procedures specified in the departmental regulations.
Proforma accounts relating to Public Works shall be prepared in accordance with
the instructions contained in Account Code of the Accountant General. Note-2. The Heads of Account shall be
selected with due regard to the principles of Governmental and Commercial
accounting so that the monthly classified account of income and expenditure of
the Department may be prepared readily from the General Ledger maintained by
it. Note-3. Where commercial accounts are
maintained for the purpose of assessment of cost of article or service, Head of
the Department shall ensure that adequate regulations are framed with the
approval of the Government in order to ascertain that the cost deduced from the
accounts is accurate and true. Head of the Department(s) shall arrange to
obtain the orders of the Government regarding the nature and form of subsidiary
accounts and statements, if any. Such accounts and statements shall be
submitted to the Accountant General on such date as may be specified by him. PART
4 PERSONAL LEDGER ACCOUNT Personal Ledger Account is a device intended
to facilitate the authorized officer thereof to credit receipts into and effect
withdrawals directly from the account, subject to an overall check being
exercised by the bank in which the account is authorized to be opened. The
authorized officer shall ensure that no withdrawal shall result in minus
balance therein. Only Government officers acting in their official or any other
capacity shall be the authorized officer. (1)
The Personal Ledger Account
shall be authorized to be opened by an order of the Finance Department in
consultation with the Accountant General. Such special order or permission
shall be issued or granted by the Finance Department after it is satisfied that
the initial accounts of the moneys to be held in a Personal Ledger Account and
disbursed are maintained properly and the same are subject to audit. Every
Personal Ledger Account so authorized to be opened, shall form part of the
Public Account of the Government. (2)
Personal Ledger Account
shall be authorized to be opened in the following types of cases, namely:- (a)
in favour of a authorized
officer appointed for the purpose of administering moneys tendered by or on
behalf of wards and attached estates under the Government management. It shall
also be ensured that proper arrangements are made for the maintenance and audit
of connected initial accounts; (b)
in relation to Civil and
Criminal Courts deposits, in favour of the Chief Judicial Authority concerned; (c)
where, under certain
regulatory activities of the Government, receipts are realized and credited to
a Fund or Account under the provisions of an Act to be utilized towards
expenditure thereunder and no outgo from the Consolidated Fund is involved; (d)
where a Personal Ledger
Account is required to be created by law or rules having the force of law and
certain liabilities devolve on the Government out of the special enactments; (e)
in favour of officers of
commanding units and others concerned in the administration of public funds in
the Civil Defence and Police Departments; and (f)
in any other case of
exceptional character. PART
5 CAPITAL AND REVENUE ACCOUNTS Expenditure of a capital nature shall be
distinguished from revenue expenditure both in the budget estimates and in the
Government accounts. The main principles governing the allocation
of expenditure between capital and revenue in the Government accounts shall be
the following:- (a)
capital expenditure shall
include all charges for the first construction and procurement of equipments of
a project as well as charges for intermediate maintenance of the work not yet
opened for service. It shall also include charges for such further additions
and improvements, which enhance the useful life of the asset; (b)
subject to clause (c) below,
revenue expenditure shall include subsequent charges for maintenance and all
working expenses. These include all expenditure on the working and upkeep of
the project, renewals, replacements, additions, improvements or extensions that
are revenue in nature; (c)
in case of works of renewal
and replacement, which partake expenditure both of a capital and revenue
nature, the allocation of expenditure shall be regulated by the broad principle
that expenditure debited on account of all wastage or depreciation of property
are treated as revenue expenditure. Only the cost of genuine improvements,
which enhance the useful life of the asset in the manner as may be prescribed,
may be debited to capital expenditure. Where under special orders of the
Government, a Depreciation or Renewals Reserve Fund is established for renewing
assets of any commercial department or undertaking, the distribution of
expenditure on renewals and replacements between Capital and the Fund shall be
so regulated as to guard against over-capitalization on the one hand and
excessive withdrawals from the Fund on the other; and (d)
expenditure on account of
reparation of damage caused by natural calamities shall be charged to capital,
or to revenue, or divided between them, depending upon whether such expenditure
results in creation or acquisition of new assets or whether it is only for
restoring the condition of the existing assets. The allocation between capital and revenue
expenditures on a capital scheme, for which separate capital and revenue
accounts are to be kept, shall be determined in accordance with such general or
special orders as may be prescribed after consultation with the Accountant
General. Capital receipts in so far they relate to
expenditure previously debited to capital accruing during the process of
construction of a project, shall be utilized in reduction of capital
expenditure. Thereafter their treatment in the accounts shall be such as may be
prescribed. Receipts and recoveries on capital account in
so far as they represent recoveries of expenditure previously debited to a
Capital Major Head shall be taken in reduction of expenditure under the Capital
Major Head concerned, except where, under the rules of allocation as may be
prescribed and made applicable to a particular Department, such receipts shall
be taken to revenue. Capital cost of works which are
non-productive in nature shall be met from ordinary revenues. Borrowed moneys
and other resources outside the revenue account shall not be spent for
non-productive purposes unless the following conditions are fulfilled:- (a)
the objects for which the
money is required are so urgent and vital that the expenditure can neither be
avoided nor postponed or distributed over a series of years; and (b)
the amount is too much to be
met from current revenues. PART
6 ADJUSTMENTS WITH OTHER GOVERNMENTS DEPARTMENTS Subject to the relevant provisions of the
Constitution or of any law for the time being in force or any orders issued
thereunder, adjustments in respect of financial transactions with Central and
State Governments shall, unless otherwise provided for, be made in such manner,
and to such extent as may be prescribed and mutually agreed upon. Adjustment shall always be made unless
otherwise agreed upon, - (a)
if a transaction takes place
amongst a Department of the State Government or a public sector enterprise or a
regularly organized store Department or store section of a Department, as the
case may be; and (b)
if the nature of a
particular transaction between the Central or the State Government or between
two or more State Governments is such as if it is a transaction between two
Departments of the State Government. The last date for closure of Inter-State
Governmental adjustments shall be 15th April of the following Financial Year. Unless exempted in whole or in part by the
State Government by general or special orders, services shall not be rendered
to any foreign Government or NonGovernment body or institution, except on
payment. Recoveries of expenditure for services
rendered or supplies made to Non-Government parties or other Governments
(including Local Funds and Governments outside India), shall in all cases, be
classified as receipts of the State Government. When the Government undertakes a service
merely as an agent of a private body, the entire cost of the service shall be
recovered from that body. PART
7 INTER-DEPARTMENTAL ADJUSTMENTS (1)
For the purposes of
inter-departmental payments, the Departments of the State Government shall be
divided into Service Departments and Commercial Departments or Public Sector
Enterprises according to the following principles:- (a)
the Service Departments shall
be established for the discharge of those functions which either form part of
the policies of the State Government or are necessary for the general conduct
of the business of Government; and (b)
the Commercial Departments
or Public Sector Enterprises shall be established mainly for the purposes of
rendering services or providing supplies, of certain special kinds, on payment
for the services rendered or for the articles supplied. (2)
Save as expressly provided
by any general or special orders, a Service Department shall not charge other
Departments for services rendered or supplies made which falls within the class
of duties for which the former Department is constituted. However, a Commercial
Department or Public Sector Enterprises shall ordinarily charge and be charged
for any supplies made and services rendered to, or by, other Departments of
Government. (3)
The procedures for
settlement of inter-departmental adjustments shall be such as may be
prescribed. CHAPTER
5 WORKS (1)
The works shall be divided
into following two categories, namely:- (a)
original works ; and (b)
repair works. (2)
Original works shall include
all new constructions, fittings and fixtures, installations, substantial
additions and alterations to existing works, special repairs to newly purchased
or previously abandoned buildings or structures, including remodeling or
replacement. (3)
Repair works shall be the
works undertaken to maintain buildings and fixtures and any other work of a
routine nature. (1)
The powers delegated to the
Administrative Departments, Heads of the Departments and Subordinate
Authorities to accord administrative approval and expenditure sanction and to
re-appropriate funds for works shall be regulated in the manner as may be
prescribed and by such other provisions contained in the respective
departmental regulations or other regulations being followed by the Department
concerned in the execution of works. (2)
A group of works which forms
one project shall be considered as one work and a single administrative
approval and expenditure sanction of such project shall invariably be obtained
from the Competent Authority and not in parts. (3)
For original works entrusted
to a Department as mentioned in rule 84 (2) of these rules, administrative
approval and expenditure sanction shall be accorded and funds allotted by the
Competent Authority in accordance with the delegation of financial powers as
may be prescribed. (1)
A Department may execute works
either at its own level or through Himachal Pradesh Public Works Department or
any other Department and agency within prescribed limits. Subject to the
observance of provisions of rule 87 of these rules, the initiation,
authorization and execution of works shall be regulated by detailed rules and
regulations of the concerned Department or in any other manner as may be
prescribed. (1)
No work shall be commenced
or liability incurred relating thereto, until, - (a)
estimates containing the
detailed specifications and quantities of various items have been prepared on
the basis of the Schedule of Rates maintained by Himachal Pradesh Public Works
Department or any other authority as may be prescribed; (b)
a properly detailed design
has been sanctioned; (c)
administrative approval has
been obtained from the Competent Authority in each case; (d)
sanction to incur
expenditure has been obtained from the Competent Authority; (e)
funds to cover the charge
during the Financial Year have been provided by the Competent Authority; (f)
tenders have been invited
and processed in accordance with rules; and (g)
the work has been awarded. (2)
For execution of works, the
following broad procedures shall be followed, namely:- (a)
the detailed procedure
relating to expenditure on works shall be specified by departmental regulations
in the manner as may be specified; (b)
preparation of detailed
design and estimates shall precede any sanction for works; (c)
no work shall be undertaken
before issue of Administrative Approval and Expenditure Sanction by the
Competent Authority on the basis of estimates framed; (d)
open tenders as well as
limited tenders shall be called for works upto the limits as may be prescribed;
and (e)
award of work and execution
of Contract Agreement shall be completed before commencement of the work. (3)
The executing officer may
execute a work on his own judgment and responsibility, under unavoidable
circumstances or otherwise, if the provisions of sub-rules (1) and (2) cannot
be complied with. Simultaneously, he shall initiate action to obtain approval
of the Competent Authority and also take other appropriate action in relation
to execution of that work. (4)
The executing officer shall
obtain the approval of the Competent Authority by submitting revised estimates,
if any deviation or alteration is considered necessary while the work is in
progress. (5)
The provisions of Punjab
Public Works Account Code as adopted by the State Government, Central Public
Works Account Code and any other Public Works Account Code as approved by the
Government shall be followed by the authorities executing the works. No payment for work shall be made unless the
executing officer furnishes a certificate in the format given below: - "I , executing officer of (Name of the
Work), am personally satisfied that the work has been executed as per the
specifications laid down in the Contract Agreement and the workmanship is up to
the standards". Any anticipated or actual savings from a
sanctioned estimate for a particular project, shall not, without the approval
of the Competent Authority be utilized for carrying out additional work not
included in the original project. The Department executing the project shall
constitute a review committee consisting of the Executing Agency, Head of the
Department and a representative each from the Administrative Department and the
Finance Department to review the progress of the works costing five crore
rupees and above or as may be prescribed. CHAPTER
6 PROCUREMENT OF GOODS AND SERVICES PART
1 PROCUREMENT OF GOODS (1)
Every authorized officer
delegated with the financial powers of procuring goods in public interest shall
be responsible and accountable to bring efficiency, economy and transparency in
matters relating to public procurement and for fair and equitable treatment of
suppliers and promotion of competition in public procurement. (2)
In making public procurement
the following procedures shall be followed, namely:- (a)
the specifications in terms
of quality, type and quantity of goods to be procured, shall be clearly spelt
out keeping in view the specific needs of the Procurement Entity. The specifications
shall meet the basic needs of the Procurement Entity. Purchases shall not be
made in excess of requirement to avoid inventory carrying costs; (b)
offers shall be invited by
adopting a fair, transparent and reasonable procedure; (c)
the Procurement Entity shall
satisfy itself that the selected offer adequately meets its requirement in all
respects; (d)
the Procurement Entity shall
satisfy itself that the price of the selected offer is reasonable and as per
specified quality; and (e)
at each stage of procurement,
the concerned Procurement Entity shall place on record, in precise terms, the
points taken into consideration by it at the time of taking the procurement
decision. A Competent Authority which is empowered to
incur contingent expenditure may sanction the purchase of goods required for
use in public service, in accordance with delegation of powers as may be
prescribed. The single user Department shall be delegated
full powers to make their own arrangements for procurement of goods. In case, a
Department does not have the required expertise, it may project its indent to
the Controller of Stores or any other Procurement Entity with the approval of
the Government. The Controller of Stores shall conclude rate
contracts with the registered suppliers, for goods and items of standard type,
which are identified as common user items and are needed on recurring basis by
various State Government Procurement Entity (s). The Controller of Stores shall
furnish and update all the relevant details of the rate contracts in its web
site and the Procurement Entity (s) shall follow those rate contracts. (1)
With a view to establish
reliable sources for procurement of goods commonly required for Government use,
the Controller of Stores shall prepare and maintain item-wise lists of eligible
and capable suppliers. They shall be termed as "Registered Suppliers"
on the deposit of requisite registration fee fixed by the Controller of Stores
subject to fulfillment of other terms and conditions as may be specified by the
State Government. The registration shall be renewed from time to time by the
Controller of Stores on the deposit of renewal fee fixed by him subject to
fulfillment of other terms and conditions as may be specified for renewal. All
Procurement Entity (s) shall utilize these lists as and when required. Such
registered suppliers shall be prima facie eligible for consideration for
procurement of goods through Limited Tender Enquiry. They shall be exempted
from furnishing bid security/earnest money along with their bids. On similar
lines a Procurement Entity may also register suppliers of goods which are specifically
required by that entity. (2)
Credentials, manufacturing
capability, quality control systems, past performance, after-sales service and
financial background of the supplier shall be carefully verified before
registration. (3)
The supplier(s) shall be registered
for a fixed period (between 1 to 3 years) depending on the nature of the goods.
At the end of this period, the registered supplier(s) willing to continue with
registration shall apply afresh for renewal of registration. New supplier(s)
may also be considered for registration at any time, provided they fulfill all
the required conditions. (4)
Performance and conduct of
every registered supplier shall be watched by the Procurement Entity. The
registered supplier(s) shall be removed from the list if they fail to abide by
the terms and conditions of the registration or fail to supply the goods in
time or supply substandard goods or make any false declaration to any
Procurement Entity or for any ground which, in the opinion of the said entity,
is not in the public interest: Provided that no registered supplier who is
registered by the Controller of Stores shall be removed from the list except by
or with prior approval of the Controller of Stores. (5)
The directory of the
registered suppliers shall be hosted on the web site, if any, of the
registering authority and a link shall also be provided in the web site of the
Controller of Stores for use by any other Procurement Entity. As per the compulsory enlistment scheme of suppliers,
the Controller of Stores shall act as Registrar of Firms. It shall be
compulsory for Indian agents, who desire to quote directly on behalf of their
foreign principals, to get them enlisted with the Controller of Stores.
However, such enlistment shall not be equivalent to registration of supplier as
mentioned under rule. (1)
Purchase of goods up to
monetary value not exceeding Rs.3000/- (three thousand rupees) only on each
occasion subject to a maximum of Rs.50,000 (fifty thousand rupees) in a
Financial Year, may be made by Head of the Department, Controlling Officer and
Drawing and Disbursing Officer without inviting quotations or bids, on the
basis of a certificate to be recorded by the authorized officer in the
following format:- "I,____________________________________,
am personally satisfied that the goods purchased are of the requisite quality
and specifications and have been purchased from a reliable supplier at a
reasonable price." (2)
The above monetary limit(s)
may be revised by the Finance Department from time to time generally or
specifically. (3)
The concerned procuring
officer shall keep a record of goods purchased without inviting quotations and
on each such occasion, shall work out the cumulative total of such purchases
made during the Financial Year. (1)
Purchase of goods costing
above Rs. 3,000/- (three thousand rupees) only and up to Rs.1,00,000/- (one lac
rupees) only on each occasion may be made on the recommendations of a duly
constituted Local Purchase Committee consisting of three members of an
appropriate level as may be decided by Head of the Department. The said
committee shall survey the market to ascertain the reasonableness of rate,
quality and specifications and identify the appropriate supplier. Before
recommending placement of the purchase order, the members of the committee
shall jointly record a certificate as under. "Certified that we, the following
members of the purchase committee are jointly and individually satisfied that
the goods recommended for purchase are of the requisite specification and
quality, priced at the prevailing market rate and the supplier recommended is
reliable and competent to supply the goods in question". (2)
The above monetary limits
may be revised by the Finance Department from time to time generally or
specifically. (1)
In case a Procurement Entity
directly procures rate contracted goods from suppliers, decided by the
Controller of Stores or approved Public Sector Enterprises, the prices to be
paid for such goods shall not exceed those stipulated in the rate contract and
the other salient terms and conditions of the purchase shall be in line with
those specified in the rate contract. The Procurement Entity shall make its own
arrangement for inspection and testing of such goods where required. (2)
The Controller of Stores
shall host the specifications, prices and other salient details of different rate
contracted items, appropriately updated, on the web site for use by any
Procuring Entity. A demand for goods shall not be divided into
small quantities to make piece meal purchases to avoid the necessity of
obtaining the sanction of the Competent Authority required with reference to
the estimated value of the total demand. Except in cases covered under rules 97 to 99,
Procurement Entity shall procure goods under the powers referred to in these
rules by following the standard method of obtaining bids in, - (a)
Advertised Tender System; (b)
Limited Tender System; and (c)
Single Tender System. (1)
Subject to exceptions under
these rules, thismethod shall be used for procurement of goods of estimated
value of Rs. 10 lacs (ten lacs rupees) and above or such limit as may be
prescribed. Advertisement in such cases shall be given in the Official Gazette
of Himachal Pradesh and at least in two leading daily news papers having wide
circulation. (2)
A Procurement Entity having
its web site shall also publish all its advertised tender enquiries on the web
site and provide a link with web site of the Controller of Stores. It shall
also give its web site address in the advertisements in the Official Gazette of
Himachal Pradesh and newspapers as mentioned in sub-rule (1). (3)
The Procurement Entity shall
also post the complete tender documents in its web site and permit prospective
bidders to make use of the documents downloaded from the web site. Specific
mention shall be made in the tender documents for comprehensive maintenance
contract where ever required. If such a downloaded tender documents are priced,
there shall be clear instructions for the bidder to pay the amount along with
the bid. (4)
The minimum time to be
allowed for submission of bids shall be three weeks from the date of
publication of the tender notice or availability of the tender documents for
sale, whichever is later. Where the Procurement Entity contemplates obtaining
bids from abroad, the minimum period shall be four weeks for both domestic and
foreign bidders. (5)
Highly valuable plant and
machinery of a complex and technical nature, bids shall be procured in the
following manner, namely:- (a)
technical bid consisting of
all technical details along with commercial terms and conditions and financial
bid indicating item-wise prices for the items mentioned in the technical bid
shall be submitted separately by the bidders; (b)
the technical bid and the
financial bid shall be sealed by the bidder in separate covers duly
super-scribed. Both these sealed covers shall be put in a bigger cover which
shall also be sealed and duly super-scribed. The technical bids shall be opened
by the Procurement Entity at the first instance and evaluated by a committee
constituted by Head of the Department; and (c)
at the second stage
financial bids only of the technically acceptable offers, shall be opened for
further evaluation and ranking before awarding the contract. (6)
All the terms, conditions,
stipulations and information to be incorporated in the tender documents shall
contain instructions to bidders, conditions of contract, schedule of
requirements, specifications and allied technical details, price schedule (to
be utilized by the bidders for quoting their prices), contract form and
otherstandard forms, if any, to be utilized by the Procurement Entity and the
bidders. (7)
The bids received after the
date and time specified for their receipt shall not beconsidered. (1)
Limited Tender System shall
be adopted whenestimated value of the goods to be procured is upto Rs. 10 lacs
(ten lacs rupees) orsuch limit as may be prescribed. Preference shall be given
to the supplier havingdepot or dumps within the territory of Himachal Pradesh.
Copies of the tenderdocuments shall be sent directly by speed post or
registered post or courier or e-mail to the firms dealing in required goods to
obtain more responsive bids on competitive basis. The number of firms in
Limited Tender System shall not be less than three. (2)
Purchase through Limited
Tender System may be adopted even where the estimated value of the procurement
is more than the limit specified under sub-rule (1), in the following
circumstances, if, - (a)
the Head of the Department
certifies that the demand is urgent and procuring of goods through limited
tender system is justified in view of urgency, indicating therein reasons why
the procurement could not be anticipated for resorting to advertisement tender
system; (b)
there are sufficient reasons
to be recorded in writing by the Procurement Entity that it shall not be in the
public interest to procure the goods through advertised tender enquiry; and (c)
the sources of supply are
definitely known and possibility of fresh source(s) beyond those being resorted
to, is remote. (1)
Single Tender System shall
be adopted in case of articles of proprietary nature, which are available from
single source. (2)
Articles of proprietary
nature shall be purchased, after obtaining a certificate from the manufacturers
or sole agents, as the case may be, to the effect that the rates quoted by them
are identical to those approved by the Director General of Supplies and
Disposals and / or Comptroller of Stores, Himachal Pradesh or the rates quoted
by them are similar to those quoted in any other state in the country. (3)
Single Tender System shall
also be resorted to for additional purchase of goods from the original
suppliers, which are intended either as part replacement of existing goods,
services or installations or the extension of existing goods, services or
installations, where such additional purchase of equipments and services shall
meet the requirements of Procurement Entity for utilizing the already existing
equipments or services. Note: A certificate in the following form
shall be provided by the Procurement Entity before procuring the goods from a
single source: (a)
The indented goods are
manufactured by M/s...................... (b)
No other make or model is
acceptable for the following reasons: ...................... ...................... (c)
Approval of Competent
Authority has been obtained vide ...................... (Signature with date and designation of the procuring
officer) Depending on the cost and nature of the goods
to be purchased, the Procurement Entity may enter into maintenance contract (s)
of suitable period either with the supplier of the goods or with any other
firm. Such maintenance contracts are especially needed for sophisticated goods
such as costly equipment and machinery (ies). It shall be mandatory that the
equipment or machinery is maintained free of charge by the supplier during its
warranty period as per terms of the contract. (1)
In the case of advertised or
limited tender system, Earnest Money shall be obtained from the tenderer (s),
who shall furnish the same alongwith the tenders in the shape of Accounts
Payees Bank Draft or duly pledged Fixed Deposit Receipts. Amount of Earnest
Money shall be between two percent to five percent of the estimated value of
goods to be procured as determined by the Procuring Department and indicated in
the tender documents. The Earnest Money of unsuccessful tenderer (s) shall be
refunded to them at the earliest after the expiry of final validity period of
the tender as stipulated in the tender documents and the Earnest Money of
successful tenderer shall remain in the custody of Procuring Department till
the entire supply of goods has been made by the contractor to the best of
satisfaction of Procuring Department; provided that the Procuring Department
may retain the Earnest Money of the contractor supplying goods till further
period depending upon the nature of contract. (2)
The Earnest Money deposited
by the tenderer (s) shall be forfeited in the following events, namely:- (a)
a modification or withdrawal
of tender after the deadline for submission of tenders and during the validity
period; (b)
refusal by the tenderer to
accept an arithmetical error or otherwise appearing on the face of tender; (c)
failure on the part of the
successful tenderer to sign the contract in accordance with the terms and
conditions stipulated in the tender documents; (d)
failure on the part of the
successful tenderer to provide performance security under rule 107 for the
execution of the contract; and (e)
failure on the part of the
successful tenderer to execute the contract as per terms and conditions
stipulated in the tender documents. (1)
Performance Security shall
be obtained from the successful contractor on the award of the contract
irrespective of his registration status, which shall be for an amount between
five to ten percent of the value of the contract. Such security shall be
furnished in the form of an Account Payee Demand Draft or duly pledged Fixed
Deposit Receipt or Bank Guarantee from a commercial bank, as the case may be,
in an acceptable form with a view to safeguard the interest of Procuring
Department. (2)
Performance Security shall
remain valid for a period of sixty days from the date of completion of contract
including warranty and guarantee period to the best of satisfaction of
Procuring Department. (1)
Payment for services
rendered or supplies made shall be released only after the services have been
rendered or supplies made; provided that Advance or On Account payments may be
made in the following cases, namely: - (a)
to the contractors executing
maintenance contracts for servicing of machinery and electronic equipments; and (b)
to the contractors executing
fabrication contracts, or turn-key contracts. (2)
Where it is essential to
make advance payment under sub-rule (1), the amount shall not exceed the
following limits, namely: - (a)
thirty percent of the
contract value to the private contractors; and (b)
forty percent of the
contract value to a State or Central Government Organization or a Public Sector
Undertaking; (3)
Pro-rata on account payment
upto 80% of the supplies made or service rendered may be made pending
completion of contract, after assessing the same. (4)
The Government may relax,
the ceilings (including percentage laid down for advance payment) mentioned
under sub-rules (2) and (3). While making any advance payment, adequate
safeguards in the form of bank guarantee shall be obtained from the contractor.
(5)
Part payment to contractors
may be released after he dispatches the goods from his premises depending upon
the terms and conditions of the contract. All Government contracts for procurement of
goods shall be made in a transparent, competitive and fair manner. The
following are some of the measures for achieving these purposes,- (a)
the text of the tender
documents shall be self-contained and comprehensive without any ambiguities.
All essential information shall be clearly spelt out in the tender documents in
simple language. The tender documents shall contain, inter alia, - (i)
the criteria for eligibility
of the tenderer (s) such as minimum level of experience, past performance,
registration status, manufacturing, supplying, technical, professional and
financial capabilities; (ii)
eligibility criteria for
goods indicating any legal restrictions or conditions regarding manufacturing
and supplying of goods which may be required to be met by the successful
tenderer; (iii)
the procedure for submitting
the tenders; (iv)
the date, time and place of
opening of the tenders; (v)
terms of delivery; and (vi)
any other terms for
performance of contract, as may be prescribed. (b)
provision shall be made in
the tender documents to enable a tenderer to make queries about the conditions,
processes and / or rejection of the tender; (c)
provision for settlement of
any dispute emerging from the contract, shall be made in the tender documents; (d)
the tender documents shall
indicate clearly that the contract shall be interpreted under Indian Laws and
in case of a legal dispute the same shall be subject to local or pecuniary
jurisdiction of the Courts of Himachal Pradesh; (e)
the tenderer (s ) shall be
given reasonable time to send their tenders; (f)
the tenders shall be opened
in the presence of tenderer (s) or their authorized representatives, if present
at the time of opening of tenders; (g)
the standard specifications
of the goods shall be broad based and clearly stated without any ambiguity so
as to attract sufficient number of tenderer (s) with a view to safeguard the
interest of State Government; (h)
prior to inviting of tender
for procurement of costly goods of highly technical nature involving latest
technology or execution of costly turn-key contract(s), a conference of
prospective tenderer (s) may be convened in the manner as may be prescribed for
clarification of doubts and settlement of issues relating to minimum acceptable
level of specifications; (i)
factors to be taken into
account for evaluating the tenders and the criteria for awarding the contract
to the lowest tenderer shall be clearly indicated in the tender documents; (j)
the evaluation of tenders
shall be made strictly in accordance with terms and conditions of tender
documents; (k)
where the price quoted by
the lowest tenderer is highly excessive as compared to prevalent price
justification, negotiation may be held with lowest tenderer to bring the price
below justification. If the negotiation with lowest tenderer fails to result in
an acceptable contract, Procurement Entity may proceed to hold negotiation with
the next ranked tenderer and so on; (l)
contract shall be awarded to
the lowest tenderer; provided that where the lowest tenderer is not in a
position to supply the full quantity required, the remaining quantity may be
ordered to the next higher tenderer at the rates offered by the lowest tenderer
on the same terms and conditions; and (m)
where the rates of more than
one firm have been approved for the same item, time and cost effectiveness may
be kept in view. To ensure efficiency, economy and
accountability in the procurement system, the following factors shall be taken
into account:- (a)
for avoiding delay,
appropriate time frame for each stage of procurement shall be specified by the
Department; (b)
for minimizing the time
needed for decision making and implementation of contract, the Department shall
act as per delegation of financial powers as may be prescribed; and (c)
the Department shall award
the contract within the validity period stipulated inthe tender documents;
provided that extension in time period in the validity period may be allowed by
the Competent Authority only in exceptional circumstances for which reasons
shall be recorded in writing. The Department may decide with the approval
of the Competent Authority to replace existing old goods with new goods of
better version from the contactor by adjusting the cost of existing old goods
as per mutual agreement for which a clause shall be inserted in the tender documents
in the prescribed manner. PART
2 CONTRACTING AND OUTSOURCING OF SERVICES A Department may outsource certain services
in the interest of economy and efficiency and the detailed procedures and
instructions for this purpose shall be such as may be prescribed. The Department shall preparetender enquiry
documents containing, inter alia, - (a)
the details of the work or
service to be done or rendered by the contractor; (b)
the facilities and inputs
which shall be provided to the contractor by the Department; (c)
eligibility criteria for
performing the contract; (d)
statutory and contractual
obligations to be complied with by the contractor; (e)
contractors past experience
in similar work or service; and (f)
any other condition which
the Department concerned may deem fit. The Department shall prepare a list of
prospective contractors on the basis of formal or informal enquiries from other
Departments and Public Sector Undertakings of the Central and State Governments
involved in similar activities, scrutiny of trade journals and web sites. (1)
Subject to exceptions under
these rules, this method shall be used for outsourcing of services of Rs. 10
lacs (ten lacs rupees) and above or such limit as may be prescribed.
Advertisement in such cases shall be given in the Official Gazette of Himachal
Pradesh and at least in two leading daily news papers having wide circulation. (2)
A Department having its web
site shall also publish all its advertised tender enquiries on the web site. It
shall also give its web site address in the advertisements in the Official
Gazette of Himachal Pradesh and newspapers as mentioned under sub-rule (1). (3)
The Department shall also
post the complete tender documents in its web site and permit prospective
bidders to make use of the documents downloaded from the web site. If such a
downloaded tender documents are priced, there shall be clear instructions for
the bidder to pay the amount along with the bid. (4)
The minimum time to be
allowed for submission of bids shall be three weeks from the date of
publication of the tender notice or availability of the tender documents for
sale, whichever is later. (5)
The bids shall be procured
in the following manners, namely:- (a)
technical bid consisting of
all technical details of services to be provided by the contractor along with
commercial terms and conditions and financial bid indicating the cost of
services mentioned in the technical bid shall be submitted separately by the
bidders; (b)
the technical bid and the
financial bid shall be sealed by the bidder (s) in separate covers duly
super-scribed. Both these sealed covers shall be put in a bigger cover which
shall also be sealed and duly super-scribed. The technical bids shall be opened
by the Department at the first instance and evaluated by a committee
constituted by Head of the Department; and (c)
at the second stage
financial bids only of the technically acceptable offers, shall be opened for
further evaluation and ranking before awarding the contract. (6)
The bids received after the
date and time specified for their receipt shall not be considered. (1)
Limited Tender System shall
be adopted when estimated cost of contract for outsourcing of services is upto
Rs. 10 lacs (ten lacs rupees) or such limit as may be prescribed. Preference
shall be given to the contractor(s) belonging to Himachal Pradesh. Copies of
the tender documents shall be sent directly by speed post or registered post or
courier or e-mail to the contractor(s) which deal in providing the required
services to obtain more responsive bids on competitive basis. The number of
contractors in Limited Tender System shall not be less than three. (2)
Outsourcing of services
through Limited Tender System may be adopted even where the estimated value of
the contract is more than the limit specified under subrule (1), in the following
circumstances, if, - (a)
the Head of the Department
certifies that the outsourcing of services through limited tender system is
justified in view of urgency, indicating therein reasons why the requirement of
outsourcing of services could not be anticipated for resorting to advertisement
tender system; (b)
there are sufficient
reasons, to be recorded in writing by the Department that it shall not be in
the public interest to outsource the services through advertised tender
enquiry; and (c)
the sources of providing
services are definitely known and possibility of fresh source(s) beyond those
being resorted to, is remote. (1)
In the case of advertised or
limited tender system, bid security shall be obtained from the bidder (s), who
shall furnish the same alongwith the bids in the shape of Accounts Payees Bank
Draft or duly pledged Fixed Deposit Receipts. Amount of bid security shall be
between two percent to five percent of the estimated cost of contract for
outsourcing of services as determined by the Department and indicated in the
tender documents. The bid security of unsuccessful bidder (s) shall be refunded
to them at the earliest after the expiry of final validity period of the bid as
stipulated in the tender documents and the bid security of successful bidders
shall remain in the custody of Department till the completion of contract of
outsourcing of services by the contractor to the best of satisfaction of
Department. (2)
The bid security deposited
by the bidder (s) shall be forfeited in the following events, namely:- (a)
a modification or withdrawal
of bid after the deadline for submission of bid (s) and during the validity
period; (b)
refusal by the bidder (s) to
accept an arithmetical error or otherwise appearing on the face of bid (s); (c)
failure on the part of the
successful bidder to sign the contract in accordance with the terms and
conditions stipulated in the tender documents; (d)
failure on the part of the
successful bidder to deposit performance security under rule 120 for the
execution of the contract; and (e)
failure on the part of the
successful bidder to execute the contract as per terms and conditions
stipulated in the tender documents. The Department shall evaluate the bids
received as per eligibility criteria specified in the tender enquiry documents
under rule 113 and select the successful contractor for awarding the contract. Where it becomes necessary, in an exceptional
situation to outsource services from a specific contractor, Head of the
Department may do so in consultation with the Finance Department through the
Administrative Department by giving the detailed justification specifying
therein the circumstances leading to the outsourcing by choice and the special
interest or purpose it may serve. (1)
Performance Security shall
be obtained from thesuccessful bidder on the award of the contract irrespective
of his registration status, which shall be for an amount between five to ten
percent of the value of the contract. Such security shall be furnished in the
form of an Account Payee Demand Draft or duly pledged Fixed Deposit Receipt or
Bank Guarantee from a commercial bank, as the case may be, in an acceptable
form with a view to safeguard the interest of Department. (2)
Performance Security shall
remain valid for a period of sixty days from the date of completion of contract
to the best of satisfaction of Department. The Department shall continuously monitor
theperformance of the contract. PART
3 HIRING OF CONSULTANCY SERVICES A Department may hire professionally
qualified persons, consultancy firms or consultants having specific technical
expertise (hereinafter referred to as consultant (s)) for specialized services,
in which the concerned Department does not have requisite expertise, on such
terms and conditions as may be mutually agreed upon. The Department shall preparetender enquiry
documents containing, inter alia, - (a)
the details of the services
to be rendered by the consultant (s); (b)
the facilities and inputs
which shall be provided to the consultant (s) by the Department; (c)
eligibility criteria for
rendering the consultancy services; (d)
statutory and contractual
obligations to be complied with by the consultant (s); (e)
consultants past experience
in similar work or service; and (f)
any other condition which
the Department concerned may deem fit. (1)
Subject to exceptions under
these rules, this method shall be used for identification of consultant (s) for
hiring of services of Rs. 10 lacs (ten lacs rupees) and above or such limit as
may be prescribed. Advertisement in such cases shall be given in the Official
Gazette of Himachal Pradesh and at least in two leading daily news papers
having wide circulation. (2)
A Department having its web
site shall also publish all its advertised tender enquiries on the web site. It
shall also give its web site address in the advertisements in the Official
Gazette of Himachal Pradesh and newspapers as mentioned under sub-rule (1). (3)
The Department shall also
post the complete tender documents in its web site and permit prospective
bidders to make use of the documents downloaded from the web site. If such a
downloaded tender documents are priced, there shall be clear instructions for
the bidder to pay the amount along with the bid. (4)
The minimum time to be
allowed for submission of bids shall be three weeks from the date of
publication of the tender notice or availability of the tender documents for
sale, whichever is later. (5)
The bids received after the
date and time specified for their receipt shall not be considered. (1)
LimitedTender System shall
be adopted for identification of consultants (s) for hiring of services costing
upto Rs. 10 lacs (ten lacs rupees) or such limit as may beprescribed.
Preference shall be given to the consultant (s) belonging to Himachal Pradesh.
Copies of the tender documents shall be sent directly by speed post or
registered post or courier or e-mail to the bidders which deal in providing the
required services to obtain more responsive bids on competitive basis. The
number of bidders in Limited Tender System shall not be less than three. (2)
Identification of consultant
(s) for hiring of services through Limited Tender System may be adopted even
where the estimated value of hiring such consultancy service is more than the
limit specified under sub-rule (1), in the following circumstances, if, - (a)
the Head of the Department
certifies that identification of consultant (s) for hiring of services through
limited tender system is justified in view of urgency, indicating therein
reasons why the requirement of consultancy services could not be anticipated
for resorting to advertisement tender system; (b)
there are sufficient
reasons, to be recorded in writing by the Department that it shall not be in
the public interest to identify the consultant (s) for hiring the services
through advertised tender enquiry; and (c)
the sources of providing
consultancy services are definitely known and possibility of fresh source(s) beyond
those being resorted to, is remote. After complying with procedure laid down in
rules 124 and 125, the consultant (s) offering for rendering services shall be
short listed by the Department as per criteria laid down in rule 123. (1)
In the case of advertised or
limited tender system, bid security shall be obtained from the bidder (s), who
shall furnish the same alongwith the bids in the shape of Accounts Payees Bank
Draft or duly pledged Fixed Deposit Receipts. (2)
Amount of bid security shall
be between two percent to five percent of the estimated cost of contract for
hiring of consultancy services as determined by the Department and indicated in
the tender documents. The bid security of unsuccessful bidder (s) shall be
refunded to them at the earliest after the expiry of final validity period of
the bid as stipulated in the tender documents and the bid security of successful
bidder shall remain in the custody of department till the completion of
contract of hiring of consultancy services by the successful bidder to the best
of satisfaction of Department. (3)
The bid security deposited
by the bidder (s) shall be forfeited in the following events, namely:- (a)
a modification or withdrawal
of bid after the deadline for submission of bid (s) and during the validity
period; (b)
refusal by the bidder (s) to
accept an arithmetical error or otherwise appearing on the face of bid (s); (c)
failure on the part of the
successful bidder to sign the contract in accordance with the terms and
conditions stipulated in the tender documents; (d)
failure on the part of the
successful bidder to provide performance security under rule 132 for the
execution of the contract; and (e)
failure on the part of the
successful bidder to execute the contract as per termsand conditions stipulated
in the tender documents. The terms of reference for hiring consultancy
services shall include the following: - (a)
precise statement of
objectives; (b)
outline of services to be
rendered; (c)
time schedule for completion
of services; (d)
the support or inputs to be
provided by the Department to facilitate the consultant (s); (e)
the final outputs required
from the Consultant (s); (f)
the time, date and place
where the bids shall be submitted by the bidder (s) and (g)
any other condition which
the Department concerned may deem fit. The Department shall invite offers from short
listedconsultant (s) to submit their bids by taking into account the terms of
reference. The bids shall be invited in the following manners, namely:- (a)
technical bid consisting of
all technical details of consultancy services to be provided by the consultant
(s) along with commercial terms and conditions and financial bid indicating the
cost of services mentioned in the technical bid shall be submitted separately
by the bidders; (b)
the technical bid and the financial
bid shall be sealed by the bidder in separate covers duly super-scribed. Both
these sealed covers shall be put in a bigger cover which shall also be sealed
and duly super-scribed. The technical bids shall be opened by the Department at
the first instance and evaluated by a committee constituted by Head of the
Department; and (c)
at the second stage
financial bids only of the technically acceptable offers, shall be opened for
further evaluation and ranking before awarding the contract. The Department shall evaluate the bids
received as per eligibility criteria specified in the tender enquiry document
under rule 123 and as per terms of reference under rule 128 and select the
successful contractor for awarding the contract. Where it becomes necessary, in an exceptional
situation to hire consultancy services from a specific consultant, Head of the
Department may do so in consultation with the Finance Department through the
Administrative Department by giving the detailed justification specifying
therein the circumstances leading to the hiring of services by choice and the
special interest or purpose it may serve. (1)
Performance Security shall
be obtained from the successful bidder (s) on the award of the contract
irrespective of his registration status, which shall be for an amount between
five to ten percent of the value of the contract. Such security shall be
furnished in the form of an Account Payee Demand Draft or duly pledged Fixed
Deposit Receipt or Bank Guarantee from a commercial bank, as the case may be,
in an acceptable form with a view to safeguard the interest of Department. (2)
Performance Security shall
remain valid for a period of sixty days from the date of completion of contract
to the best of satisfaction of Department. The Department shall continuously monitor the
performance of the consultant(s). CHAPTER
7 INVENTORY MANAGEMENT Every Department shall specify the detailed
procedure relating to Inventory Management in its regulations after obtaining
the approval of the Government in consultation the Finance Department. (1)
The officer-in-charge of
stores of the concerned Department shall follow the terms and conditions of the
contract at the time of receiving goods from the supplier(s). (2)
All goods shall be counted,
measured or weighed and inspected at the time of receipt with a view to
ascertain the quality, quantities and specifications. Technical inspection
where required shall be carried out by technical committee constituted by the
Competent Authority. (3)
Details of goods received
shall thereafter be entered in the stock register. The officer-in-charge of
stores of the concerned Department shall certify that he has actually received
the goods and recorded it in the stock registers maintained by the Department
according to the regulations made by them with the approval of the Government
in consultation the Finance Department. (1)
The indenting officer
requiring goods from internal division(s) of the Department, shall place an
indent in the prescribed form. The indenting officer shall examine, count,
measure or weigh the goods with a view to ascertain the quality, quantities and
specifications and he shall issue receipt of goods received by him. (2)
If the officer-in-charge of
the stores is not in a position to supply the full quantity of goods mentioned
in the indent due to non availability of sufficient goods in the stores, he
shall make the supply to the extent available and make suitable entry to this
effect in all the copies of the indent. (3)
In respect of goods issued
to a contractor, the cost of which is recoverable from him, all relevant
particulars, including the recovery rates and the total value chargeable from
the contractor shall be got acknowledged from him duly signed and dated.
Entries shall also be recorded in the contractor ledger maintained in the
Department to ensure the recoveries from the running and final bill of the
contractor. (1)
The officer-in-charge of
stores having custody of goods shall take appropriate steps for arranging their
safe custody, proper storage and accommodation including arrangements for
maintaining required temperature, dust free environment of required
specification depending upon the nature of goods. (2)
The officer-in-charge of
stores shall take special care for the safe custody of combustible and
explosive goods as per provisions contained in the Explosives Act, 1884 and
rules framed thereunder. (1)
The officer-in-charge shall
be responsible for maintenance of suitable item-wise lists and accounts and
preparation of accurate returns in respect of the goods in his charge with a
view to ensuring proper checks and reconciliation of actual balances with the
book balances. The form of the store accounts shall be determined with
reference to the nature of the goods and materials, the frequency of the
transactions in the prescribed manner. (2)
Separate accounts shall be
kept for fixed assets, consumables and dead stock or unserviceable items in the
manner as may be prescribed. When a fixed asset is hired to local bodies,
contractors or others, proper record in relation thereto shall be kept and the
hire and other charges as specified under regulations of the concerned
Department shall be recovered from them regularly as per terms and conditions
mutually agreed upon. (1)
The officer-in-charge of the
stores shall cause to maintain the inventory for fixed assets, consumable goods
and dead stock or unserviceable items. (2)
Head of the Department shall
conduct the physical verification of fixed assets, consumable goods and dead
stock or unserviceable items or cause it to be conducted through his
subordinate officer (s) or through a committee constituted either by him or by
the State Government, at least once in a year. (1)
Physical Verification shall
always be conducted in the presence of the officer (s), responsible for the
custody of the inventory. (2)
A certificate of verification
along with the findings shall be recorded in the stock register by the officer
(s) or the committee conducting the physical verification. (3)
Discrepancies, including
shortages, damages and dead stock items, unserviceable goods, if any identified
during verification, shall immediately be brought to the notice of the
Competent Authority by the officer (s) or the committee conducting the physical
verification for taking appropriate action in accordance with the provisions of
departmental regulations or any other rules framed by the State Government in
this behalf. Every Department shall maintain an optimum
level of buffer stock as per their day to day requirements so that there are
neither excessive nor inadequate goods being stocked. The following procedures shall be observed
for purchase, disposal, physical verification and write off of library books
maintained in the libraries of various Government Departments:- (a)
the library books for
libraries of various Government Departments shall be purchased in the
prescribed manner; (b)
library books in Government
libraries which are mutilated or damaged or have become obsolete shall be
disposed off on the recommendation of the committee constituted for this
purpose by the Competent Authority; (c)
physical verification of
library books shall be conducted every year in case of libraries having not
more than 20,000 books by qualified library staff or any other officer
authorized by the Competent Authority; (d)
physical verification of
library books at intervals of not more than three years shall be conducted in
case of libraries having more than 20,000, but not more than 50,000 books by
qualified library staff; (e)
sample physical verification
of library books at intervals of not more than five years shall be conducted in
case of libraries having more than 50,000 books by qualified library staff. If
such a sample verification reveals unusual or unreasonable shortages, complete
verification shall be conducted; (f)
(i) in case of libraries
having more than 50,000 books, loss of upto five books per one thousand books
issued or consulted in a year shall be taken as reasonable; (ii) in case of other libraries the quantum
of loss of library books shall be determined by the concerned Departments
within the limit mentioned under clause f(i); Provided that such loss shall not be
attributed to dishonesty or negligence on the part of librarian; (iii) loss of library books including books
of special nature and rarity shall invariably be investigated and consequently
action taken in the prescribed manner; and (g)
any other matter regarding
proper maintenance of library books in the libraries of various Government
Departments shall be dealt with in the prescribed manner. In case of transfer of official-in-charge of
the goods, the relieved official as well as the relieving official shall ensure
that the goods are correctly handed over and taken over by the relieved
official and relieving official respectively and a statement showing all the
relevant details of the goods so handed over and taken over shall be prepared
and signed by the relieved official and the relieving official with a view to
enable the Competent Authority to fix the responsibility in case of any loss of
goods. (1)
A Department shall declare
the goods as surplus or obsolete or unserviceable and dispose off the same in
the prescribed manner. (2)
While declaring the goods as
surplus or obsolete or unserviceable for disposal of the same, the Head of the
Department or the authorized officer shall generally follow the following
principles:- (a)
he shall record the detailed
reasons in writing in this regard; (b)
he may constitute a
committee at appropriate level for such declaration; (c)
he shall prepare a report of
goods to be disposed off on the prescribed Proforma; and (d)
before disposing off the
goods, he shall cause to work out the book value, guiding price and reserved
price of the goods to be disposed off: Provided that where the book value, guiding
price and reserved price cannot be worked out, the original price of the goods
shall be deemed to be the book value, guiding price and reserved price. (3)
When goods are sold to the
public or any other Department or authority at their full value, a suitable
percentage as determined by the Competent Authority shall be added to the book
value to cover the charges on account of supervision, storage and contingencies: Provided that this addition may be waived off
by the Competent Authority if in its opinion the goods are likely to remain
unsold. (4)
In case goods are declared
surplus in a Department, the same may be transferred to another Department of
the Government, at book value, for utilization. (5)
In case goods become
unserviceable due to negligence, fraud or mischief on the part of the
Government servant, responsibility for the same shall be fixed. Surplus or obsolete or unserviceable goods
shall be disposed off in prescribed manner by ,- (a)
obtaining bids through
advertised tender; or (b)
public auction; or (c)
any other mode. (1)
The following broad steps
shall be adopted in case of disposal of surplus or obsolete or unserviceable
goods through advertised tender: - (a)
preparation of tender
documents; (b)
invitation of tender for the
surplus, obsolete or unserviceable goods to be sold; (c)
opening of bids; (d)
analysis and evaluation of
bids received; (e)
selection of highest
responsive bidder; (f)
collection of sale value
from the selected bidder; (g)
issue of sale release order
to the selected bidder; (h)
release of sold goods to the
selected bidder; and (i)
return of bid security to
the unsuccessful bidders. (2)
The following important
aspects shall be kept in view while disposing off the surplus, obsolete or
unserviceable goods though advertised tender, namely:- (a)
for ensuring transparency,
competition, fairness and elimination of discretion, wide publicity shall be
made; (b)
all the required terms and
conditions of sale shall be incorporated in the tender documents in plain and
simple language and applicability of relevant taxes, shall be clearly stated in
the said documents; (c)
the tender documents shall
also indicate the location of the surplus, obsolete or unserviceable goods to
be sold for inspection by the bidders before bidding; (d)
the bidders shall furnish
bid security along with their bids which shall not be less than ten percent of
the assessed or reserved price of the goods. The amount of bid security shall
be indicated in the tender documents; (e)
the bid of the highest
responsive bidder shall be accepted and if the price offered by that bidder is
not acceptable, negotiation may be held with that bidder. In case such
negotiation does not provide the desired result, the reasonable or acceptable
price may be counter-offered by the concerned Department to the next highest
responsive bidder(s); (f)
in case the total quantity
to be disposed off cannot be taken up by the highest bidder, the remaining
quantity may be offered to next higher bidder(s) at the price offered by the
highest bidder; (g)
full payment after adjusting
the bid security shall be obtained from the successful bidder before releasing
the goods; and (h)
in case the selected bidder
does not lift the goods within stipulated time, the bid security shall be
forfeited and other actions be initiated including re-sale of said goods at his
risk and cost. (3)
Bids received after the
specified date and time of receipt shall not be considered. (1)
A Department may undertake
auction of surplus, obsolete or unserviceable goods to be disposed off either
directly or through approved auctioneers and shall ensure transparency,
competition, fairness and elimination of discretion. (2)
The auction plan including
details of the surplus, obsolete or unserviceable goods to be auctioned and
their location, terms and conditions of the sale shall be widely circulated. (3)
Head of the Department shall
constitute an auction committee comprising of three members. (4)
During the auction process,
acceptance or rejection of a bid shall be announced immediately on the stroke
of the hammer. If a bid is accepted, earnest money not less than twenty-five
percent of the bid value shall immediately be taken on the spot from the
successful bidder in cash. The goods shall be handed over to the successful
bidder only after receiving the balance payment. (1)
If a Department is unable to
dispose off surplus or obsolete or unserviceable goods in spite of its attempts
through advertised tender or auction, it may dispose off the same at its scrap
value with the approval of the Government. In case the Department is unable to
dispose off the goods even at its scrap value, it may adopt any other mode of
disposal including destruction of the goods in an eco-friendly manner after
constituting a committee of departmental officers who are not directly dealing
with the store. (2)
Expired medicines, food
grain, ammunition, which are surplus or obsolete or unserviceable and are
hazardous or unfit for human consumption, shall be disposed off or destroyed
immediately by adopting suitable mode so as to avoid any health hazard or
environmental pollution and also the possibility of misuse of such goods. (3)
Negotiable instruments,
receipt books, stamps, equipments and documents, which involve security
concerns and are surplus or obsolete or unserviceable, shall be disposed off or
destroyed in an appropriate manner to ensure compliance with the rules relating
to official secrets as well as to improve the financial prudence. A sale account shall be prepared for surplus,
obsolete or unserviceable goods disposed off in the prescribed Proforma duly
signed by the officer or committee supervising the sale or auction. All profits and losses due to revaluation of
stock taking or other causes shall be duly recorded and adjusted. Sanction of
the Competent Authority shall be obtained in respect of losses, even though no
correction or adjustment in the Government accounts is involved. Power to write
off of losses shall be exercised by the Competent Authority in accordance with
the instructions as may be prescribed. CHAPTER
8 CONTRACT MANAGEMENT (1)
All contracts and assurances
of property shall be made by such person authorized to do so under article 299
(1) of the Constitution in such manner as may be prescribed. (2)
The various kinds of
contracts and assurances of property, which may be executed by different
persons shall be such as may be prescribed. (3)
The powers of various
authorities, the conditions under which such powers shall be exercised and the
general procedure specified with regard to various classes of contracts and
assurances of property shall be such as may be prescribed. The following basic principles shall be
observed while entering into contracts:- (a)
the terms of contract shall
be precise, definite and without any ambiguities. The terms shall not involve
an uncertain or indefinite liability, except in the case of a cost plus
contract or where there is a price variation clause in the contract; (b)
standard forms of contracts
shall be adopted, wherever possible, with such modifications as are considered
necessary in respect of individual contracts. The modifications shall be
carried out only after obtaining advice of the Finance Department; (c)
in cases where standard
forms of contracts are not used, advice of the Finance Department shall be
taken in drafting the clauses of the contract; (d)
a Department may enter into
any kind of contract containing basic terms and conditions; (e)
no work of any kind shall be
commenced without proper signing of contract documents; (f)
contract documents, where
necessary, shall be signed by both the parties within time limit as specified
in the contract from the issue of letter of acceptance. Nonfulfillment of this
condition of executing a contract by the contractor or supplier shall
constitute sufficient ground for annulment of the award and forfeiture of
Earnest Money Deposit; (g)
cost plus contracts may be
avoided. Where such contracts become unavoidable, full justification shall be
recorded before entering into the contract. Where supplies or special work
covered by cost plus contracts have to be continued over a longer duration even
after the completion of period of contract, fresh contracts shall be made on a
firm price basis after allowing a reasonable period to the
suppliers/contractors, to stabilize their production or execution methods and
processes; Explanation : A cost plus contract means a
contract in which the price payable for supplies or services under the contract
is determined on the basis of actual cost of production of the supplies or
services concerned plus profit either at a fixed rate per unit or at a fixed
percentage on the actual cost of production; (h)
(i) a schedule of quantities
shall form an essential part of the contract. Price variation clause shall be
provided in long-term contracts, where the delivery or execution period extends
beyond the limits specified in contract documents. In short-term contracts,
firm and fixed prices shall be provided. Where a price variation clause is
provided, the price agreed upon shall specify the base level viz. the month and
year to which the price is linked, to enable variations being calculated with
reference to the price levels prevailing in that month and year; (ii) a formula for calculation of the price
variations that have taken place between the base level and the scheduled
delivery date shall be included in this clause. The variations shall also be
calculated by using indices published by the Governments periodically. Formula
for calculation of price variations shall be specified in contract documents; (iii)the price variation clause shall also
specify cut off dates for material and labour to be used for execution of the
contract; (iv)the price variation clause shall provide
for a ceiling on price variations, particularly where escalations are involved.
It may be a percentage per annum or an overall ceiling or both. There shall be
a provision in the contract for any reduction in the price in terms of the
price variation clause provided in the contract; (v) the clause shall also stipulate a minimum
percentage of variation of the contract price above which price variations
shall be admissible. Where resultant increase is lower than percentage as
specified in the contract documents, no price adjustment shall be made in
favour of the supplier or contractor; (vi) where advance or stage payments are
made, there shall be a further stipulation in the contract that no price
variation shall be admissible on such portions of the price, after the dates of
such payment; (vii)no price variation shall be admissible
beyond the original scheduled date for execution of contract due to defaults
solely on the part of the contractor; (viii)price variation may be allowed beyond
the original scheduled date, in cases of Force Majeure or defaults on the part
of the Government. In such cases extension of time for execution of contract
may be granted to the contractor after affording him an opportunity of being
heard; (ix) where deliveries are accepted beyond the
scheduled delivery date subject to levy of liquidated damages as provided in
the contract, liquidated damages which are determined as percentage basis shall
be applicable on the price as varied by the operation of the price variation clause; (x) where contracts are for supply of
equipments and goods imported (subject to customs duty and foreign exchange
fluctuations) and/ or locally manufactured (subject to excise duty and other
duties and taxes), the percentage and element of duties and taxes included in
the price shall be specifically stated, along with the selling rate of foreign
exchange element taken into account in the calculation of the price of the
imported item. The mode of calculation of variations in duties and taxes and
foreign exchange rates and the documents to be produced in support of claims
for such variation shall also be stipulated in the contract; and (xi) the price variation clause shall also
contain the mode and terms of payment of the price variation admissible; (i)
contracts shall include
provision for payment of all applicable taxes by the contractor or supplier; (j)
"lumpsum contracts
shall not be entered into except in cases of unavoidable circumstances for
which full justification shall be recorded. The contracting authority shall
ensure that conditions in the lumpsum contract adequately safeguard and protect
the interests of the Government; (k)
departmental issue of
material shall be avoided as far as possible. Where it is decided to supply
material departmentally to execute the contract work, such material shall be
incorporated in the schedule of quantities, tender documents with the issue
rates of each item of material and it shall form an essential part of the
contract; (l)
(i) in contracts where
Government property is entrusted to a contractor either for use on payment of
hire charges or for doing further work on such property, specific provision for
safeguarding such Government property, including insurance cover and for
regular recovery of hire charges, shall be included in the contracts; and (ii)provision shall be made in the contract
for periodical physical verification of the number and the physical condition
of the items at the site of work and outcome of such verification shall be
recorded and appropriate action shall be taken, where necessary; (m)
(i) the terms of a contract,
including the scope and specifications entered into, shall not be materially
varied; (ii) where material variation in any of the
terms or conditions in a contract becomes unavoidable, the financial and other
effects involved therein shall be examined and recorded and specific approval
of the Competent Authority shall be obtained, before varying the conditions;
and (iii) all such changes shall be in the form
of an amendment to the contract duly signed by all parties to the contract; (n)
no extension of the
scheduled delivery or completion dates shall be granted except in the events of
force majeure, as provided in the contract or where the terms and conditions
include such a provision for any other reason. Extensions as provided in the
contract may be allowed through formal amendments to the contract duly signed
by parties to the contract; (o)
all contracts shall contain
a provision for recovery of liquidated damages for defaults on the part of the
contractor to execute the contract; (p)
a warranty clause shall be
incorporated in every contract, requiring the supplier to repair or rectify
defective goods or to replace such goods with similar goods free of cost. Any
goods repaired or replaced by the supplier shall be delivered at the buyers
place without costs to the buyer; (q)
all contracts for supply of
goods shall reserve the right of the Government to reject goods which do not
conform to the agreed specifications; and (r)
proper procedure for
monitoring and safe custody of bank guarantees or other instruments shall be
laid down in the contract. (1)
The concerned authority
shall take effective steps for implementation of the contract and in case of
breach of any of the terms and conditions of the contract, it shall issue
notice(s) to the contractor from time to time. (2)
Wherever disputes arise
during implementation of a contract, legal advice shall be sought before
initiating action to refer the dispute to conciliation or arbitration as
provided in the contract or to file a suit, as the case may be. The draft of
the plaint for arbitration shall be got vetted by obtaining legal and financial
advice. Documents to be filed in the matter of resolution of dispute shall be
carefully scrutinized before filing, to safeguard the Government interest. CHAPTER
9 GRANTS-IN-AID, LOANS AND GOVERNMENT GUARANTEES PART
1 GRANTS-IN-AID Grants-in-aid may be sanctioned by the
Government as per prescribed guidelines and instructions to a person or a
public body or an institution having a distinct legal entity, which may include
the following:- (a)
institutions or
organizations set up by the Government as Autonomous Bodies either under an
Act, Statute or as a society registered under the Himachal Pradesh Societies
Registration Act, 2006 or Himachal Pradesh Co-operative Societies Act, 1968 or
Indian Trusts Act, 1882 or otherwise; (b)
voluntary organizations or
Non Government Organizations selected on the basis of well defined criteria and
carrying out activities which promote the welfare schemes and programmes of the
Government; (c)
educational and other
institutions by way of scholarships, stipends to the students, Local Bodies and
Co-operative Societies; and (d)
societies or clubs set up by
the Government servants to promote amongst themselves social, cultural and
welfare activities as a measure of recreational avenue. Institutions or Organizations receiving
grants shall, irrespective of the amount involved, maintain subsidiary accounts
of the Government grant and these accounts shall be audited by the Accountant
General, Himachal Pradesh and/or a Department of the State Government. Institutions or Organizations receiving
grants shall furnish audited utilization certificate to the Government after
utilization of grant-in-aid. When under the orders of a Competent
Authority, an allotment for discretionary grants is placed at the disposal of a
particular authority, the expenditure from such grants shall be regulated by
general or special orders of the Competent Authority specifying the object for
which the grants may be made and any other condition(s) that shall apply to
them. Such discretionary grants shall be nonrecurring and not involve any
future commitment. Grants, subventions other than those dealt
with in rules 155 and 158, shall be made under special orders of Government. PART
2 LOANS Finance Department shall make provision in
the budget for loans and advances to be sanctioned to Government servants,
Local and Autonomous Bodies, Public Sector Enterprises, private individuals and
others, the recoveries to be effected in respect of said loans and advances
during the ensuing year. (1)
The powers of the Government
to sanction loans shall be such as may be prescribed. (2)
The provisions of the rate
of interest on the loan, number of installments in which loan shall be repaid
and the period of its repayment to be included in all sanctions of loans shall
be such as may be prescribed. (3)
The detailed procedure and
term and conditions relating to all kinds of loans shall be such as may be
prescribed. Subject to such general or specific
directions as may be prescribed in this behalf, the detailed accounts of loans
sanctioned by the Government shall be maintained by the concerned officer who
shall watch their recovery and ensure that the terms and conditions attached to
each loan are fulfilled. The Government shall monitor the receipt of
the annual statements regularly from its departmental officer (s) and conduct a
close review of the cases of defaults in repayment of the installments of
principal and interest due, as revealed from these annual statements and take
suitable measures for enforcing repayments of the same. If these statements are
not received in time, the concerned officer shall be reminded promptly. To
facilitate a proper review of the position of outstanding loans, the Government
may also maintain a list of all sanctions of loans accorded by it. A certificate of utilization of the loan
shall be furnished by the loanee to the Government. The due dates for
submission of utilization certificate shall be specified by the Government in
the letter of sanction of loan. A Competent Authority may remit or write off
any loans owing to their irrecoverability or otherwise. PART
3 GOVERNMENT GUARANTEES The power of the State Government to give
guarantees shall be subject to such limits as may be fixed in terms of article
293 of the Constitution, Himachal Pradesh Fiscal Responsibility and Budget
Management Act, 2005 and rules framed thereunder. Powers to grant Government Guarantee shall
vest with the Finance Department. The Government shall follow the following
guidelines for recommending guarantee or counter guarantee: - (a)
a proposal for guarantee by
the Government shall be justified by the public interest such as in the case of
borrowings by public sector institutions for approved development purposes or
borrowings by public sector undertakings from banks for working capital and
other purposes; (b)
the Government shall examine
the proposal in the same manner as a proposal for loan. While examining the
proposal the following considerations shall be kept in view: - (i)
public interest which the
guarantee is expected to serve; (ii)
credit worthiness of the
borrower to ensure that no undue risk is involved; (iii)
terms of the borrowing; and (iv)
the terms and conditions to
be specified in the guarantees regarding credit worthiness of the borrower; (c)
after examination by the
Government, all proposals for extending guarantees shall be referred to the
Finance Department for approval. No guarantees shall be given by the Government
without the approval of the Finance Department; (d)
the Government guarantees
shall not be provided to the private sector; and (e)
the Government guarantees
may not be extended for external commercial borrowings. The rates of fee on guarantees shall be such
as may be prescribed. (1)
All Administrative
Departments shall ensure that all guarantees are reviewed by them in
consultation with the Finance Department every quarter. The Administrative
Departments while monitoring or reviewing the Government guarantees shall
ensure that the borrower is discharging repayment obligations or interest
obligations as per terms of the loan agreement. (2)
Finance Department shall
ensure that the periodical reviews are carried out by the Administrative
Departments concerned. The Administrative Departments shall ensure that a
register of guarantees is maintained: - (a)
to keep a record of
guarantees; (b)
to retain information
required from time to time in respect of guarantees; (c)
to keep record of the
periodical reviews to ensure that these are carried out regularly; (d)
to keep record of levy and
recovery of guarantee fee; and (e)
to send data, duly updated
every quarter to the Finance Department by tenth of the month following the
quarter. CHAPTER
10 MISCELLANEOUS SUBJECTS PART
1 ESTABLISHMENT (1)
All proposals for additions
to establishment shall be submitted to the Competent Authority in accordance
with Rules of Business of the Himachal Pradesh Government and instructions
issued by the Finance Department or any other authorized Administrative Department
in the Government, or other such instructions which may be issued in this
behalf from time to time. (2)
All proposals for creation
of a new office or a revision of staff in an existing establishment, whether
temporary or permanent shall contain, inter alia, - (a)
the present cost of the
establishment in existence; (b)
cost implications of the
change proposed giving details of pay and allowances of post(s) proposed; (c)
expenditure in respect of
claim to pension or gratuity or other retirement benefits that may arise in
consequence of the proposals; and (d)
details as to how the
expenditure is proposed to be met including proposed reappropriations. (3)
A full review of the
justification for continuation or conversion of temporary posts into permanent
posts shall be conducted in consultation with the Finance Department. (4)
All proposals for increase
in emoluments for existing post(s) shall be referred to the Finance Department
for approval. (5)
The Competent Authority
shall not be at liberty to readjust the pay of Government servants by giving
one Government servant more and another less than the sanctioned pay of his
post; nor the said authority shall distribute the pay of an absentee otherwise
than as provided in the rules governing the service to which the Government
servant belongs. There is, however, no objection to excess appointments being
made in a lower grade or cadre against an equal or greater number of vacancies
left unfilled in the higher grade. This liberty shall not be used for the
purpose of increasing the numerical strength of an office. For each vacancy in
a higher grade or cadre only one extra post in a lower grade or cadre is
admissible. (1)
A report of transfer of
Gazetted Government servants duly made in the prescribed form and signed both
by the relieved and the relieving Government servants, shall be sent
immediately to Head of the Department or other Controlling Officers concerned
and to the bank and the treasury to which they are related, except in the
following types of cases, in respect of which, report of transfer of charge
need not be signed both by the relieved and the relieving Government servants
simultaneously and may be sent independently:- (a)
where a Gazetted Government
servant assumes charge of a newly created or vacant post or relinquishes charge
of a post which has been abolished; (b)
where a Gazetted Government
servant vacates a post for a short period and no formal appointment or
officiating arrangement is made in his place; and (c)
where due to administrative
exigencies a Government servant is required to move to another post,
relinquishing his post against local arrangement. (2)
In cases in which the
transfer of charge involves assumption of responsibility for cash and stores,
the following instructions shall be observed: - (a)
the cash book or imprest
account shall be closed on the date of transfer and a note be recorded in it
with the signatures of both the relieved and the relieving Government servants,
showing the cash and imprest balances and the number of unused cheques/receipt
books, if any, handed over and received by them respectively; (b)
the relieving Government
servant shall bring to notice anything irregular or objectionable in the
conduct of business that may have come officially to his notice. He shall
examine the accounts, count, weigh and measure the articles, as applicable, in
order to test the accuracy of the returns; and (c)
in the case of any sudden
casualty occurring or any emergent necessity arising for a Government servant to
relinquish his charge, the next senior officer of the Department present shall
take charge. When the person who takes charge is not a Gazetted Government
servant, he shall at once report the circumstances to his nearest departmental
superior and obtain orders as to the cash in hand, if any. Every person newly appointed to a service or
a post under the Government shall, at the time of the appointment, declare the
date of birth by the Christian era with confirmatory documentary evidence such
as Matriculation Certificate, where essential qualification for appointment is
Matriculation or above. In other cases, Municipal or Panchayat Birth
Certificate or Certificate from the recognized school last attended, shall be
treated as a valid document. (1)
Detailed rules for
maintenance of Service Books are contained in rules 196 to 203 of the
Supplementary Rules. Service Books maintained in the establishment shall be
verified every year by the Head of Office who, after satisfying himself that
the services of Government servant concerned are correctly recorded in each
Service Book shall record a certificate to the effect that "Service
verified upto ............. (date) from the record from which the verification is
made". (2)
Instructions may be issued
by the Government regarding maintenance of Service Books, from time to time, in
the interest of efficiency and better record keeping in the Government offices. (1)
Travelling allowance claim
of a Government servant shall fall due for payment on the date succeeding the
date of completion of the journey. He shall submit the travelling allowance
claim within one year of its becoming due, failing which it shall stand
forfeited. (2)
Retired Government servants
shall become eligible for reimbursement of travelling expenses in respect of
travel(s) for appearing in court of law for defending themselves only when the
judgment relating to their acquittal is pronounced by the court. In such cases,
the date of pronouncement of the judgment shall be the reference point for
submission and forfeiture of the travelling allowance claim. (3)
The Drawing and Disbursing
Officer shall present to the treasury the travelling allowance claim within six
months from the date of its submission by the claimant. (1)
Medical reimbursement claim
of a Government servant shall fall due for payment on the date succeeding the
date of completion of treatment. He shall submit the medical reimbursement
claim within 90 days of its becoming due failing which it shall stand
forfeited. (2)
The Drawing and Disbursing
Officer shall present to the treasury the medical reimbursement claim within
three months from the date of its submission by the claimant. Leave travel concession claim of a Government
servant shall fall due for payment on the date succeeding the date of
completion of return journey. The time limit for submission of the claims shall
be as under: - (a)
within one month of the due
date, if advance has been drawn; and (b)
within three months of the
due date, if advance has not been drawn. In case of clause (a) above, if the
claim is not submitted within one month of the due date, the amount of advance
shall be recovered but the Government employee shall be allowed to submit the
claim as per clause (b) above. (c)
In case of failure to submit
the claim in both the cases, within three months of the due date, the claim
shall stand forfeited. Any arrear claim of a Government servant
shall be presented to the treasury within one year of its becoming due, by the
Drawing and Disbursing Officer after usual checks. (1)
The procedure for dealing
with time barred claims of Government servants shall be as under: - (a)
a travelling allowance claim
which has been submitted by the claimant after one year of its becoming due
shall be investigated by Head of the Department or any other officer authorized
by him in this behalf. If Head of the Department or the authorized officer is
satisfied about the genuineness of the claim on the basis of supporting
documents and he considers that there are valid reasons for the delay in
preferring the claim, he may order the Drawing and Disbursing Officer to make
payment of the claim, after usual checks; (b)
a travelling allowance claim
which has not been presented by the Drawing and Disbursing Officer to the
treasury within six months from the date of its submission by the claimant, it
shall be investigated by the Administrative Department. Such claims shall be
entertained by the Administrative Department if the said authority is satisfied
that the Drawing and Disbursing Officer was prevented from submitting the claim
to the treasury within specified time limit on account of causes and
circumstances beyond his control; (c)
a medical reimbursement
claim which has been submitted by the claimant after 90 days of its becoming
due shall be investigated by Head of the Department or any other officer
authorized by him in this behalf. If Head of the Department or the authorized
officer is satisfied about the genuineness of the claim on the basis of
supporting documents and he considers that there are valid reasons for the
delay in preferring the claim, he may order the Drawing and Disbursing Officer
to make payment of the claim, after usual checks; (d)
a medical reimbursement
claim which has not been presented by the Drawing and Disbursing Officer to the
treasury within three months from the date of its submission by the claimant,
it shall be investigated by the Administrative Department. Such claims shall be
entertained by the Administrative Department if the said authority is satisfied
that the Drawing and Disbursing Officer was prevented from submitting the claim
to the treasury within specified time limit on account of causes and
circumstances beyond his control; and (e)
an arrear claim of a
Government servant which has not been presented by the Drawing and Disbursing
Officer to the treasury within one year of its becoming due, it shall be
investigated by the Head of the Department concerned or any other officer
authorized by him in this behalf. Such claims shall be entertained by Head of
the Department or any other authorized officer, if the said authority is
satisfied that the Drawing and Disbursing Officer was prevented from submitting
the claim to the treasury within specified time limit on account of causes and
circumstances beyond his control; and (2)
For the purpose of the
sub-rule (1), the date on which the claim is presented at the office of
disbursement shall be considered to be the date on which it is preferred. (3)
The provisions of this rule
shall apply mutatis mutandis to arrear and other claims preferred against
Government by persons not in Government service. (1)
Retrospective effect shall
not be given by the Competent Authorities to sanction relating to revision of
pay or grant of concessions to Government servants, except in very special
circumstances with the previous consent of the Finance Department. (2)
In the case of sanction
accorded with retrospective effect, the time-limit shall be reckoned from the
date specified in the sanction order and not from the date on which the
sanction is accorded. A sanction to an advance or a non-refundable
withdrawal from Provident Fund shall, unless it is specifically renewed, lapse
on the expiry of a period of three months from the date of sanction. This
shall, however, not apply to withdrawals effected in installments. In such
cases the sanction accorded for non-refundable withdrawals from Provident Fund
shall remain valid upto a particular date to be specified by the sanctioning
authority in the sanction order itself. In the absence of any specific order
withholding an annual increment under rule 24 of the Fundamental Rules before
the date on which it falls due for payment, the period of one year shall be
counted from the date on which it falls due and the time-limit shall be
reckoned from the date on which it falls due after taking into account the
period for which it is withheld. PART
2 REFUND OF REVENUE All sanctions to refunds of revenue, shall be
regulated in the manner as may be prescribed. (1)
The sanction to a refund of
revenue may either be given on the bill itself or quoted therein and a
certified copy of the same shall be attached to the bill in the latter case. (2)
Before a refund of revenue
is made, the original demand or realization, as the case may be, shall be
linked and a reference to the refund shall be recorded against the original
entry in the vouchers or other documents so as to eliminate the chances of
erroneous payment being made. (3)
Remissions of revenue
allowed before collection shall be treated as reduction of demand(s). (4)
Refunds of revenues shall
not be regarded as expenditure for purposes of grants or appropriation. (5)
In cases where revenue is
credited to a wrong Head of Account or credited inadvertently, the authority
competent to order refund of revenue shall, in such cases, be the authority to
whom the original receipts actually pertain. PART
3 COMPENSATION FOR ACCIDENTAL LOSS OF PROPERTY OF GOVERNMENT SERVANT Compensation may not be granted to a
Government servant for any loss to his property which is caused by natural
calamity or otherwise even if he is living in Government accommodation or any
other place while discharging his duties, except with the approval of the
Finance Department. PART
4 SECURITY DEPOSITS (1)
Subject to any general or
special rules or instructions prescribed in this behalf, every Government
servant, who actually handles cash shall furnish security bond of such amount,
in such manner and in such form as may be prescribed. (2)
The amount of security to be
furnished by a Government servant handling cash shall be determined on the
basis of actual cash handled which shall not include account payee cheques and
drafts. (3)
A Government servant who is
officiating against the post of another cash handling Government servant shall
furnish the full amount of the security prescribed for the post: Provided that the Department may exempt a
Government servant officiating for a short-term vacancy from furnishing
security in the following circumstances, namely: - (a)
the Department is satisfied
that there is no risk involved; (b)
exemption may be granted
only in the case of a quasi permanent or permanent Government servant; and (c)
the period of officiating
arrangement does not exceed four months. A security bond taken from Government servant
shall be retained for at least six months from the date he vacates his post or
till such time as the Department may deem fit. PART
5 DESTRUCTION OF RECORDS CONNECTED WITH ACCOUNTS Government record connected with accounts
shall be destroyed in accordance with the general procedure being followed in
the State Government Departments. PART
6 CONTINGENT & MISCELLANEOUS EXPENDITURE (1)
Subject to the sanction of
the Competent Authority for incurring of contingent expenditure and the
provisions of these rules, a Drawing and Disbursing Officer may draw money from
the treasury for contingent expenditure, within the amount allotted to him in
the budget estimates or otherwise: Provided that no pay of any kind and no
addition to pay shall be charged as contingent expenditure. (2)
The detailed procedure for
incurring contingent expenditure under various Standard Objects of Expenditure
(SOEs) shall be such as may be prescribed. (1)
Head of the Office or any
other authorized officer may sanction advances to a Government servant for
purchase of goods or for hiring services or for any other special purpose, as
the case may be, in the manner as may be prescribed for the management of the
office affairs, subject to the following conditions:- (a)
that the amount of
expenditure to be incurred is higher than the permanent advance available; (b)
that the purchase or other
purpose can not be managed under the postprocurement payment system; and (c)
that the amount of advance
shall in no case exceeds the limits for which he is empowered to accord the
sanction. (2)
Head of the Office or any
other authorized officer in sub-rule (1) shall be responsible for timely
recovery or adjustment of the advance as per sub-rule (3) below. (3)
The adjustment bill, along
with balance if any, shall be submitted by the concerned Government servant
within fifteen days of the drawal of advance, failing which the advance or
balance may be recovered from his salary(ies). (4)
Second advance shall not be
granted until the concerned Government servant has submitted the adjustment
account of the first advance: Provided that the further advance (s) may be
sanctioned by Head of the Office or any other authorized officer even if the
concerned Government servant has not submitted the adjustment account of the
earlier advance (s) under unavoidable circumstances. (5)
The drawal of advances and
their adjustment shall be submitted by the Drawing and Disbursing Officer to
the treasury through abstract contingent and detailed contingent bills as
specified in the Treasury Rules. PART
7 OTHER MISCELLANEOUS PROVISIONS Every case in which a decision, if taken in
one Department is likely to affect the transactions of business allotted to
another Department, shall be treated as a case concerning more than one
Department and in such cases inter departmental consultations among themselves
shall be carried out, where necessary. All departmental regulations, in so far as
they embody orders or instructions of a financial character or have an
important bearing, shall be made by or with the approval of Finance Department. The Controller of Stores in the Industry
Department in consultation with the Government may issue detailed instructions
and guidelines for procurement of goods and services and proper Inventory
Management from time to time for implementation by different Departments of the
State. If there arises any difficulty (ies) or doubt
(s) in implementation of any of the provisions of these rules, the same shall
be dealt with in the prescribed manner. (1)
The Himachal Pradesh
Financial Rules, 1971, volume I and II issued vide notification number 15/4
(1971) R&EI, dated 10th May, 1971 and published in the Rajpatra,
Himachal.Pradesh dated 15 th July, 1971 are hereby repealed. The Himachal Pradesh Budget Manual, 1971 is
also hereby repealed. (2)
Notwithstanding such repeal,
any form(s). instructions(s), notification(s), order(s), circular(s),
letter(s), office memoranda, delegation(s), clarification(s), codes(s),
manual(s) or any other correspondence of any type issued or made under the
rules so repealed, so far as they are not inconsistent with these rules, shall
remain in force until superseded under these rules: Provided that anything done or action taken
under the provisions of rules so repealed, shall be deemed to have been validly
done, taken under the corresponding provisions of these rules.Himachal
Pradesh Financial Rules, 2009
Every Head of the Department shall ensure the realization of miscellaneous
demands of the Government, not falling under the ordinary revenue
administration, such as contributions from State Governments, Local Funds,
contractors and others, towards establishment charges.