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«Government of India Ministry of Finance Department of Expenditure General Financial Rules, 2005* (* Amendments issued upto March 2010 have been added as ...»

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(iii) In the master copy of the Demand, the Ministry / Department will then post (1) the figures of actuals as reported by the Principal Accounts Officer / Accountant-General; (2) Revised Estimates for the current year and the Budget Estimates for the ensuing year from the office copy of the SBEs /Demands for Grants sent to Finance Ministry. While posting these entries, care should be taken to ensure that – (a) “Charged” items are shown in italics and are not mixed up with “Voted” provisions;

(b) posting is done accurately against the proper item / head of account including “recoveries”, if any, taken as reduction of expenditure;

(c) new items are inserted at the proper place under the relevant minor head;

(d) “Plan” and “Non-Plan” provisions are noted in the relevant columns;

(e) totals of sub-heads, minor heads, major heads, etc., are correctly worked out and posted; that totals of Revenue section and Capital section as well as the grand totals are correct and show “Charged” and “Voted” figures distinctly; and (f) new sub-head (opened through Supplementary Demands) or otherwise or any change in the numbering and nomenclature sanctioned by the Budget Division since the proof of the skeleton should also be incorporated in the Master Copy.

NOTE :– A sub-head should appear in the Demand only when there is provision thereunder, either in the currentyear (Budget or Revised) or the ensuing year. Wherever only actuals of the previous year pertaining to a sub-head are to be exhibited, this should be done by inserting suitable footnote on the relevant page.

(iv) The process of compilation and printing of the Demands should be undertaken in stages.

3. The first proof of individual Demands may be obtained after posting actuals of previous year and Non-Plan th th estimates (preferably by 15 December). The second proof may be similarly obtained (preferably by 15 January) after “Plan” Revised estimates are posted in the first proof. As soon as “Plan” provisions for the ensuing year are finalized and communicated to the Finance Ministry, they should be posted in the second proof. Before obtaining the third proof, the following material may also be added.

(A) Main Demands for Grants :

(i) Notes on the Demands for Grants highlighting the following :a) The objectives of the concerned Ministry / Department, how the programmes undertaken or contemplated contribute towards attainment of such objectives and the agencies entrusted with the execution of such programmes;

(b) Details of important provisions included in Demands for Grants with particular emphasis on Plan provisions and new items of expenditure;

(c) Cogent reasons for significant variations between the Budget Estimates and Revised Estimates for the current year and between the Revised Estimates, for the current year and the Budget Estimates for the ensuing year;

(d) Provisions for subsidy in lieu of interest on loans by the Government or token provisions for concessional rate of interest (along with number of likely cases involved and financial implications, if determinable;

and (e) Complete details of the estimated cost of a project together with its economics and financial implications (whenever these estimates are revised and the cost of escalation exceeds 20 percent of the sanctioned cost or Rs. 3 crores, whichever is more, full reasons therefor and the effect thereof on the economics of the projects should also be included in the Notes on Demands).

(ii) A statement giving details of provisions in the Budget which attract limitations of “New Service”/”New Instrument of Service”.

(B) Detailed Demands for Grants :

The Detailed Demands for Grants will be accompanied by the following schedules/statements:i) Schedule showing the estimated strength of establishment and provision therefor.

(ii) Statement showing project-wise provision for expenditure on externally aided projects in the Central Plan.

(iii) Schedule showing broad details of Non-Plan expenditure provisions of Rs. 25 lakhs and above.

(iv) Schedule showing provision for payment of grants in aid to non-Government bodies.

(v) Statement showing details of individual works and projects costing Rs. 5 crore or above.

(vi) Statement showing revised cost estimates of projects of public sector enterprises and departmental undertakings.

(vii) Statement showing transfer or gift of Government properties of value exceeding Rs. 5 lakhs to nonGovernment bodies.

(viii) Statement showing contributions to International bodies. This statement will include only items of contribution, membership fees to international bodies, which constitute revenue expenditure. Subscriptions to international bodies, which represent investments and are accounted for in the Capital section, are to be excluded from it.

st (ix) Statement showing guarantees given by the Central Government and outstanding as on 31 March of the preceding year.

(x) Statement showing grants-in-aid exceeding Rs. 5 lakhs (recurring ) or Rs. 10 lakhs (non-recurring) actually sanctioned to private institutions/organizations/individuals.

4. In addition the Detailed Demands for Grants will also include where necessary, “Notes on Important Projects and Schemes”, e.g., where the Ministry / Department do not bring out performance Budgets.





5. The third proof on receipt from the press should be thoroughly checked for accuracy of all estimates and other data, as these must necessarily conform with the main Demands for Grants. Therefore for obtaining page proof, all pages should be serially numbered and table of contents prepared. The page proof received from the Press should be fully scrutinized.

6. A sample printed copy of the Demands should be scrutinized on receipt from Press and where necessary an errata may be prepared, got printed and pasted by the Press in individual copies of the Printed Demands.

7. The Demands of smaller Departments like Lok Sabha, Rajya sabha, Department of Parliamentary Affairs, Staff, Household and Allowances of the President, Secretariat of the Vice-President and Union Public Service Commission which are clubbed in a single volume are to be prepared and presented by the Ministry of Finance.

APPENDIX – 5 [ Deleted ] APPENDIX – 6 [ See Note below Rule 48 ] Procedure to be followed in connection with the Demands for Supplementary Grants An excess over the sanctioned Grant or Appropriation may arise owing to either – (a) an unforeseen emergency; or (b) under-estimated or insufficient allowance for factors leading to the growth of expenditure.

In the case of an excess of either type the Head of the Department or the Controlling Officer concerned should proceed as follows :i) He should, in the first place, examine the allotments given to other Disbursing Officers under the same detailed head within the unit of appropriation, and transfer to the Disbursing Officer who requires an additional allotment such sum as can be permanently or temporarily spared. Since appropriation audit is ordinarily conducted against total allotments for a unit, reappropriation in the technical sense of the word is not involved in such cases. The process amounts only to redistribution which the Controlling Officer can ordinarily effect without reference to any other authority.

(ii) Should he find such redistribution impossible he should examine the allotments against other detailed heads inside the primary units of appropriation, with the object of discovering probable savings and effecting a transfer. Where such redistribution is feasible, he should if he has been vested with the necessary powers, carry it out. Otherwise, he should obtain the sanction of the competent authority.

(iii) If the provision of funds from within the primary units proves to be impossible, an examination of the whole grant should be undertaken to see whether there are likely to be savings under any of the other units of grant or appropriation which can be utilized to meet it. If so, he should proceed as indicated in Clause (ii) above.

(iv) If such savings are not available, it should be seen whether special economies can be effected under other primary units of appropriation. If funds cannot be provided by either of these methods, it will have to be considered whether the excess should be met by postponement of expenditure or whether an application for supplementary grant or appropriation should be made.

(v) The Supplementary Demand for Grants shall be presented to the Parliament in a number of batches as decided by the Ministry of Finance, Department of Economic Affairs. The first batch shall normally consist of requirements of the following nature :a) Cases where advances from Contingency Fund of India have been granted, which are required to be recouped to the Fund.

(b) Payment against a court decree, which cannot be postponed; and (c) Cases of additional requirement of funds for making immediate payments, which can be met by reappropriation of savings in the Grant but attract the limitation of New Service / New Instrument of Service.

(vi) All applications for supplementary grants or appropriations should be submitted by the Department of the Central Government administratively concerned to the Finance Ministry on such dates and in such forms / batches as may be prescribed by the latter from time to time.

(vii) On receipt of an application for a supplementary grant, the Finance Ministry will review the position of the grant of appropriation as a whole with reference to the known actuals of the year to date and the actuals and estimates for previous years. If after this examination, the Finance Ministry comes to the conclusion that it should be possible for the Administrative Department to meet the expenditure from within the sanctioned grant either from normal savings or by special economics or in the last resort by judicious postponement of other expenditure or in the last resort by judicious postponement of other expenditure, the Administrative Department will be so informed and no supplementary demand will be presented to Parliament. If, on the other hand, the Finance Ministry considers that a supplementary grant will be necessary, a demand will be placed before Parliament.

(viii) If during the course of the year it is found necessary to incur expenditure on a ‘New Service’ not provided for in the annual budget the Administrative Department shall explain to the Finance Ministry why the expenditure was not provided for in the original budget and why it cannot be postponed for consideration in connection with the next budget. The Finance Ministry, if satisfied on these points, will consider whether it would not be reasonable to ask the department concerned to curtail its other expenditure so as to keep the total within the grant. Ordinarily, no “new service” or item will be accepted by the Finance Ministry, unless the department concerned can guarantee that the extra expenditure will be met from normal savings or by special economies within the grant. Cases which involve additional grant will normally be accepted by the Finance Ministry only if they relate to matters of real imperative necessity or to the earning or safeguarding of revenue. The demand for a supplementary grant of appropriation or a token vote in respect of a “new service” will be presented to Parliament as soon as practicable after the need arises.

NOTE. – The expression ‘New Service’ wherever used in this Appendix includes – ‘New Instrument of Service’.

APPENDIX – 7 [ See Note below Rule 61. (4) ]

–  –  –

SRO 1358. - In exercise of the powers conferred by Section 4 of the Contingency Fund of India Act, 1950 (XLIX of 1950), the Central Government hereby makes the following rules :CONTINGENCY FUND OF INDIA RULES

1. These rules may be called the Contingency Fund of India Rules.

2. The Contingency Fund of India shall be held on behalf of the President by the Secretary to the Government of India, Ministry of Finance, Department of Economic Affairs.

3. From out of the Balance in the Fund, such amounts as may be agreed upon from time to time shall be placed at the disposal of the Financial Commissioner of Railways for the purpose of meeting the unforeseen expenditure of the Railways.

4. Subject to the provisions of Rule 5 below, all applications for advances from the Fund shall be made to the Secretary to the Government of India, Ministry of Finance, Department of Economic Affairs. The applications shall give i) brief particulars of the additional expenditure involved.

(ii) the circumstances in which provision could not be included in the budget, (iii) why its postponement is not possible, (iv) the amount required to be advanced from the Fund with full cost of the proposal for the year or part of the year, as the case may be, and (v) the grant or appropriation under which supplementary provision will eventually have to be obtained.

5. Applications for advances required by Railways shall be made to the Financial Commissioner of Railways in the manner provided for in Rule 4.

6. Advances from the Fund shall be made for the purpose of meeting unforeseen expenditure including expenditure on a new service not contemplated in the annual financial statement.

7. A copy of the order sanctioning the advance, which shall specifiy the amount, the grant or appropriation to which it relates and give brief particulars by sub-heads and units of appropriation of the expenditure for meeting which it is made, shall be forwarded by the Ministry of Finance or the Financial Commissioner of Railways, as the case may be, to the Audit and Accounts Officers concerned. In addition, the Ministry of Finance and the Financial Commissioner of Railways shall forward copies of such orders to the AccountantGeneral, Central Revenues and the Director of Railway Audit respectively.

8. (1) Supplementary Estimates for all expenditure so financed shall be presented to Parliament at the first session meeting immediately after the advance is sanctioned unless such advance has been resumed to the Contingency Fund in accordance with the provisions of sub-rule (2).

NOTE 1. -While presenting to Parliament Estimates for expenditure financed from the Contingency Fund, a note to the following effect shall be appended to such Estimates :A sum of Rs.

………………………… has been advanced from the Contingency Fund in …………………………… and an equivalent amount is required to enable repayment to be made to that Fund.’ NOTE 2. - If the expenditure on a new service not contemplated in the Annual Financial Statement can be met, ‘wholly or partly’ from savings available within the authorized appropriation, the note appended to the Estimates submitted shall be in the following form :The expenditure is one a new service. A sum of Rs. ………………….. has been advanced from Contingency Fund in ……………….. and an equivalent amount is required to enable repayment to be made to that Fund.’ The amount, viz., Rs. …………………………… can be found by re-appropriation.

‘A part of that amount, viz., Rs. ……………………… of savings within the grant and a token vote only is now required, viz., Rs. ……………………. only.

a vote is required for the balance (2) As soon as Parliament has authorized additional expenditure by means of a Supplementary Appropriation Act, the advance or advances made from the Contingency Fund, whether for meeting the expenditure incurred before the Supplementary Estimates were presented to the Parliament or after they were so presented, shall be resumed to the Fund to the full extent of the appropriation made in Act.”

8. A. If in any case, after the order sanctioning an advance from the Contingency Fund has been issued in accordance with Rule 7 and before action is taken in accordance with Rule 8, it is found that the advance sanctioned will remain wholly or partly unutilized, an application shall be made to the sanctioning authority for cancelling or modifying the sanction, as the case may be.



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