III        PUBLIC BUILDINGS AND LANDS

 

16.7.    (a) No Public building may purchased or sold or dismantled except with the sanction of the competent authority.

           

Detailed rules regarding fixtures and furniture in public buildings purchase and sale of Government buildings, hire of office accommodation, use of Government buildings by the Auxiliary Force Register of buildings and residences for Government employees as given in the Public Works Department Code and the Financial Handbook No. 3 (Departmental) Financial Rules relating to the Public Works and Forest Departments) in respect of the buildings maintained by that department, apply mutates mutandis to the buildings maintained departmentally by other departments.

 

(b) Any Government land or other immovable property can be sold or made over to a local authority for public, religious, educational or any other purpose only with the sanction of the competent authority.

             

 Detailed rules for the sale and acquisitions of land are given in the Public Works Department Code, and in Appendix 12 to this handbook.

 

(c) When any land or building is transferred from one Department to another under the Punjab Government the transfer shall be free of charge. When land and buildings are transferred from or to a commercial department of the Punjab Government other than the Department of Irrigation the following charge shall be made :-

(i)     In the case of land :-

(a)   no charge, where the land is borne, on the books at no value; and

(b)  book or market value. Whichever is less where land is valued on the book.

 

(ii)   In the case of buildings at book value when land or buildings are transferred to or from the Irrigation Branch of the Department of Public Works the full market value will be charged.

 

 

CHAPTER XVII

Budget

 

17.1.    Detailed rules defining the responsibility and laying down the procedure for the preparation of budget estimates; prescribing the forms of the estimates and of grants relating to powers of re-appropriation; control over expenditure; and other budget matters generally in the Punjab Budget Manual.

 

II.   APPROPRIATION OF FUNDS NECESSARY TO MAKE

SANCTIONS TO EXPENDITURE EFFECTIVE

 

17.2     Sanction to the expenditure of money becomes operative only when funds have been appropriated to meet such expenditure and does not become operative until they have been so appropriated.

 

There are, thus two elements necessary before public money can be spent on any object or work:

 

(1)  There must be an act of sanction of an authority competent to sanction.

(2)  There must be an act of appropriation of funds for the purpose by an authority competent to appropriate.

 

Note.   In the Department of Public Works in the case of charges against suspense accounts, any expenditure which is not expected to cause an excess over the net provision for the year, may be held to be covered thereby.

 

17.3.    Sanction to recurring expenditure covering as specified period becomes sportive when funds are appropriated to meet the expenditure of the first year, and remains in operation till the end of the specified period subject to appropriation in each year.

 

17.4.    In dealing with recurring expenditure disbursing officers must not only take the precautions indicated in rules 17.2 and 17.6 to 17.11 below as regards its initiation, but also those indicated in rule 17.3 as regards its close. Sanction to recurring expenditure terminates.

 

(a)   With the expire of its specified term whether continuously or in broken periods; disbursing and controlling officers are, therefore, responsible for maintaining a check register of recurring temporary sanctions showing when each expires.

 

(b)  When funds are no longer appropriated.

 

17.5.    No order should normally issue after the 15th November involving additional expenditure in the ensuing financial year-vide paragraph 6.3 of the Punjab Budget Manual.

 

17.6.    It follows from the foregoing rules-

(a)   that it is not sufficient merely to have sanction of competent authority to the expenditure; for example the entertainment of a clerk may be sanctioned from the 1st April next, but he must not be entertained until the budget has been passed and the requisite funds communicated;

(b)  that it is not enough merely to have funds for specific item of expenditure (such as the entertainment of a clerk passed in the budget). The expenditure must also be sanctioned by competent authority.

 

 

III.       COMMUNICATION OF BUDGET ALLOTMENTS

 

17.7.    The act of appropriation of funds requires the communication of the budget allotment or supplementary allotment or re-appropriation in the manner laid down in the Punjab Budget Manual.

            No appropriation is conveyed merely by the inclusion of an item of expenditure in the revised estimates.

 

IV.       INDICATION OF SOURCE OF APPROPRIATION IN THE

SANCTION TO EXPENDITURE

17.8.    Authorities which sanction expenditure after funds have been communicated should be careful to indicate the source of appropriation.

            In all applications for sanction to expenditure, it should be distinctly stated whether provision for the proposed charge has or has not been made in the budget estimates of the year, and if it has not been made, whether the funds can be found by valid re-appropriation.

 

Note.   The authority sanctioning the expenditure should indicate the Head of Account to which the expenditure is debitable before communicating the sanction to the Accountant-General.

 

17.9.    Where it is desired to sanction expenditure before funds have been communicated, as may be necessary in order to avoid delay in starting work at the beginning of a new financial year or to prevent duplication of orders, the authority which does so should be careful to add the words “subject to funds being communicated in the budget of the year _____________”.

 

17.10.  If a Government employee receives a sanction to expenditure which does not either indicate the sources of appropriation or states that the sanction is subject to appropriation it is his duty to refer the case back for orders.

 

17.11.  Vague expressions such as “subject to budget provision” should be carefully avoided in conveying sanctions to expenditure. It is necessary to “provide” for expenditure in the budget, but to do so conveys no guarantee that it will be “provided” in the sense that it will be granted.

 

V.        APPLICATION FOR SANCTION OF EXPENDITURE

 

17.12.  In all applications for sanction to expenditure, it should be distinctly state whether provision for the proposed charges, has or has not been made in the budget estimates of the year ; and if it has not been made, whether the funds can be found by re-appropriation.

VI.       INCURRING OF EXPENDITURE IN ANTICIPATION OF FUNDS

 

17.13. In the event of orders communicating the allotment of funds not being received before the commencement of the financial year, disbursing officers may authorise expenditure in anticipation of funds on pay and other charges, on the basis of that incurred in the last month of the preceding year.

 

Note 1.            This relaxation should not be regarded as a relaxation of the rule contained in paragraph 10.6 of the Punjab Budget Manual under which the Heads of Departments are required to carry out the distribution of the grant not later than the 1st May in each year.

 

Note 2.            For rules regarding the incurring of expenditure in the Public Words and Forest Departments in anticipation of Funds. See Financial Handbook No. 3 (Departmental Financial Rule relating to public works and Forest Departments).

 

VII.     EXPENDITURE NOT PROVIDED FOR

17.14.  No expenditure which is likely to involve an excess over the grant, authorised by the legislature, can be incurred in anticipation of their approval. Similarly, no expenditure can be incurred on any “New Service” without the specific vote of the Legislature. With a view, however, to financing “unforeseen expenditure” “contingency fund” has been established. The rules governing this fund are contained in Annexure to this Chapter.

           

As laid down in the Contingency Fund Rules advances from the Fund shall be made for meeting unforeseen expenditure only including expenditure on “New Service” and not to cover normal excesses under the sub-heads of grants. Thus, the advances, will only be justified mainly on the score of the security of the State and on equally cogent grounds and advances from the Fund will not be made to supply departmental budgetary omissions.

 

VIII.    INCURRING OF EXPENDITURE IN EXCESS OF THE

PROVISIONS IN THE ESTIMATES

 

17.15.  No Government employee may, without previously obtaining an extra appropriation, incur expenditure in excess of the amount provided for expenditure under the heads concerned and when a Government employee exceeds the annual appropriation he may be held responsible for the excess

 

Note 1.            Money allotments are made to controlling officers for the stationery requirements of their own offices and of the offices subordinate to them. Only the authority to whom power may be delegated is competent to sanction any re-appropriation necessary to cover expenditure to be incurred in excess of these allotment

 

Note 2.            The power to draw any amount beyond the sanctioned budget figures even in exceptional unavoidable circumstances or emergencies should be exercised by the Controlling officers alone who should not authorise any amount in excess of 25% of the Budget Allotment for the year. If an amount, more than 25% but less than 50% is required to be incurred in excess of the sanctioned budget allotment, the sanctioned power would lie only with the Administrative Secretaries. The following certificates should be recorded on such contingent bill, by the Controlling Offices/Administrative Secretaries.

 

(i)      Certified that the expenditure for which funds are being drawn in this bill is inevitable and can not be postponed for want of budget provision.

(ii)     Certified that a reference has been made to the authorities concerned for additional funds/re-appropriation to cover expenditure being drawn in this bill.  

 

IX.       INEVITABLE PAYMENTS AND GENERAL RULES FOR PAYMENTS AGAINST SANCTIONED GRANTS

 

17.16.  An appropriation is intended to cover all the charges including the liabilities of past years, to be paid during the year or to be adjusted in the accounts of it. It is operative until the close of the financial year. Any unspent balance lapses and is not available for utilisation in the following year.

 

Note.   The financial year closes on the 31st March. After that date all cash and stock transaction aer treated as pertaining to the following year; and bonafide transfer entries are permissible for some months.

 

17.17.  It is an important financial principle that money indisputably payable, should not, as far as possible, be left unpaid and that money paid should under no circumstances be kept out of accounts a day longer than is absolutely necessary, even though the payment is not covered by proper sanction. It is no economy to postpone inevitable payment even for the purpose of avoiding an excess over a grant or appropriation and it is very important to ascertain, liquidate and record the payment of all obligations at the earliest possible date.

 

Note.   When demands (original or supplementary) are placed before the legislature suitable provision should always be made for anticipated liabilities. Under the direction contained in the Account Code, Volume IV, inter-department and other adjustments are not be to be made in the accounts of the past year, if they could not have been reasonably anticipated in time for funds being obtained from the proper authority. In all cases, where the adjustment could have reasonably been anticipated as, for example recurring payment to another Government or department, and payments which though, not of fixed amount, are of a fixed character, etc., the Accountant-General will automatically make the adjustments in the accounts before they are finally closed. The provisions of the directions referred to above that adjustment should not be made in the previous year’s accounts should not be used as a cloak to conceal the results of defective budgeting. The onus of proving that the disbursements could not have reasonably been anticipated should lies on the controlling officer.

 

17.18.  Under no circumstances may charges incurred be allowed to stand over to be paid from the grant of another year vide 2.10 (b) (3). If possible, expenditure should be postponed till the preparation of a new budget has given opportunity of making provision, and till the sanction of that budget has supplied means ; but on no account may charges be actually incurred in one year and thrown on the grant of another year.

 

17.19.  It is also not permissible to draw advances from the treasury vide Rule 2.10(5) to prevent the lapse of appropriations.

 

 

X.        PROVISION FOR EXPENDITURE IN RESPECT OF A WORK UNDERTAKEN BY ONE DEPARTMENT ON

BEHALF OF ANOTHER

 

17.20.  The Department responsible for providing the funds should intimate to the department undertaking the work the sanctioned grant within which the expenditure is to be incurred and the department incurring the expenditure should be made responsible for seeing not only therein are notified and surrendered in time. In cases, where an excess is anticipated the department incurring the expenditure should be held responsible for seeing that the grant for the work is appropriately increased by the employing department before the excess is actually incurred.

 

 

ANNEXURE

(Referred to in Rule 17.14)

            Under section 6 of the Punjab Contingency Fund Act, 1950, the Punjab Government are pleased to issue* the following rules governing the said fund :-

(1)  These rules may be called the Punjab Contingency Fund Rules, 1951.

(2)  The Fund shall be administered on behalf of, and in the name of the Governor of the Punjab, by the Secretary to Government, Punjab, Department of Finance.

(3)  Advances from the fund shall be made for the purposes of meeting unforeseen expenditure.

 

Note.   An advance from the fund becomes necessary if either the provision for a particular service in the Budget is found insufficient and cannot be met by re-appropriation from saving within the grant or there is need to incur expenditure upon some new service not contemplated in the Budget. There is no question of token additional requirement in the former case. As for expenditure on “new service” no portion of it can be met from the consolidated for until it is authorised by law of the Consequently all such additional of the Constitution of India, - vide Article 204(3) and 266(3) ibid and consequently all such additional expenditure is to be met from the Punjab Contingency Fund in the first instance. There can, thus, be no token advance from the Punjab Contingency Fund for any purpose. The supplementary demand to be presented to the Legislature for recouping the advance may, however, be for a token amount if saving are likely to be available within the grant for meeting the additional expenditure.

 

(4)        Application for advances from the Contingency Fund, shall be referred to the Department of Finance by the Administrative Department after obtaining the approval of the Minister concerned. The application 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 to which the expenditure will be debited.

 

(4-A) If in any case, after the order sanctioning an advance from the Contingency Found has been issued in accordance with Rule 3 and before action is taken in accordance with Rule 6, it is found that the advance sanctioned will remain wholly or partly un-utilised, an application shall be made to the sanctioning authority for cancelling or modifying the sanction as the case may be.

 

(5)        Any expenditure authorised temporarily, by an advance from the Contingency Fund, shall be debited to a separate section of the account, under the said Fund, in the same detail as it would have been shown, if it has been paid out of the Consolidated Fund.

 

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

 

Provided that in exceptional circumstances to be recorded in writing if the Government is of the opinion that the Supplementary Estimates in respect of expenditure authorised by an advance from the Contingency Fund cannot be presented to the State Legislature in its first session held immediately after such advance, such supplementary estimates may be so presented at any subsequent session.

 

Note 1.            While presenting to State Legislature 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 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 he authorised appropriation, the note shall be appended in the following form :-

That expenditure is on a “new service” A sum of Rs. ____________ has been advanced from Contingency and 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 of saving within the grant and token vote only is now required.

A part of that amount viz., Rs. __________ can be found by re-appropriation of savings within the grant and a vote is required for the balance viz., Rs. ______________ only.

 

(6)        (2) As soon as State Legislature has authorised additional expenditure by means of a supplementary Appropriation Act, the advance or advance made from the contingency fund, whether for meeting the expenditure incurred before the Supplementary Estimates were presented to the State Legislature or after they were so presented, shall be resumed to the Fund to the full extent of the appropriation made in the Act.

 

(7)        A copy of the orders, sanctioning the advance, which shall specify the amount grant or appropriation to which it relates, and gives brief particulars, by sub-heads and units of appropriation, of the expenditure, for meeting which it is made, shall be forwarded to the Accountant-General, Punjab.

 

(8)        A copy of the orders resuming the Advance which shall give a reference to the number and date of the order in which the original advance was made, and the Supplementary Appropriation Act, referred to in rule 6 shall be forwarded to the Accountant-General, Punjab.

(6)  An account of the transactions of the Fund shall be maintained in the Punjab Contingency Fund.

 

Amount of the Fund Rs. -

SN

Date of transactions

Number and name of the grant of appropriation

Number and date of the application for advance

Number and date of the order making the advance

Amount advanced

1

2

3

4

5

6

 

 

Supplementary appropriation act providing for the additional expenditure

Amount of the advance resumed

Balance after each transaction

Initial of officer in-charge

Remarks

7

8

9

10

11

 

Note.   1. The balance should be struck after each transaction.  (2) The amount of the advances should be entered in black ink when made, and in red ink, when resumed.

 

CHAPTER XVIII

Powers of Sanction

 

1.         POWERS OF VARIOUS AUTHORITIES IN THE MATTER OF FINANCIAL SANCTIONS

 

(i) POWERS OF ADMINISTRATIVE DEPARTMENTS

 

18.1.    The powers of administrative departments for according financial sanctions are regulated by the following provisions:

 

(i)     No Department shall, without previous consultation with the Department of Finance authorise any orders (other than orders pursuant to any general delegations made by the Department of Finance) which either immediately or by their repercussions, will effect the finance of the States or which, in particular, either :-

 

(a)   relate to the number of grading or cadres or the emoluments of posts or to any other conditions of service of posts which may have financial implications ; or

 

(b)  involve any grant of land or assignment of revenue or concession ; grant, lease or license of mineral or forest rights or a right to water power or any easement or privilege in respect of such concessions ; or

 

(c)   in any way involve any relinquishment of revenue.

 

(ii)        All financial sanctions and orders issued by a Department shall be communicated by that Department to the Accountant General (Audit) and the Accountant General (Accounts and Entitlement).

 

Note.   The cases in which the consent of the Department of Finance has been given to the exercise of powers by the Administrative Departments are given in Chapter XIX.

 

(ii) POWERS OF SUBORDINATE AUTHORITIES

18.2.    The extent to which powers of sanction expenditure have been delegated to various Heads of Departments and other subordinate authorities is given in Chapter XIX.

 

18.3.    Cancelled (as in the previous Edition)

 

II.        POWERS IN REGARD TO CERTAIN SPECIAL MATTERS

 

(i) WRITE OFF OF LOSSES

 

18.4.    (a) A Competent authority may write off finally the irrecoverable value of stores or public money lost by fraud or negligence of individuals of other causes.

 

            (b) All sanctions to write off of losses should be communicated to the Accountant General for scrutiny and for bringing to notice any defects of the system which appear to require attention.

 

Note 1.            Losses of money out of treasury balances or currency chest balances should not be written off except with the specified sanction of the Department of Finance. Losses out of small coin depot balances should be reported to the government of India for sanction to their write off to Central Revenues.

 

            This applies also to losses of cash in transit.

 

Note 2.            The expression “value of stores” used in this should be interpreted as meaning “book value” where priced accounts are maintained and in other cases replacement value to be determined on the basis of market value prevalent at the time the article is lost.

 

(ii) REMISSION OF DISALLOWANCES WAIVING OF RECOVERY OF AMOUNT DISALLOWED BY AUDIT

18.5.    A competent authority may waive the recovery of an amount disallowed in audit. On receipt of the orders for waiving the recovery the Accountant-General will withdraw the objection provided that where the provisions of the rules permit he may report the circumstances to the Legislature through the Audit Report.

 

III.       COMMUNICATION OF SANCTIONS

 

18.6.    (i) The Accountant-General is entitled to receive a copy of the orders sanctioning expenditure from the authority which is competent to accord that sanction. So every sanctioning authority is responsible to see that all sanctions and orders relating to receipts and expenditure revision of scales, creation or abolition of appointments, etc., against which audit is to be conducted by the Accountant-General are communicated to him in accordance with the following procedure :-

(a)   if the order is issued by an authority subordinate to the Government to whom the power to sanction has been delegated, by that authority direct ;

(b)  if the orders is issued by an Administrative Department of the Government and is one to which the assent of the Department of Finance is given the order will be conveyed by the Secretary to Government in the Administrative Department concerned ; who will sent a copy to the Department of Finance.

(c)   in other cases the order will be conveyed under the endorsement of the Secretary to Government in the Department of Finance to whom the Administrative Department will send a copy of the sanctioning order for communication to the Accountant-General.

 

Note 1.            The term “Secretary” used in classes (b) and (c) above includes an “Additional Secretary”, “Joint Secretary”, “Deputy Secretary,” “Under Secretary”.

 

Note 2.            All enclosure to the sanctions shall be attested by the sanctioning authority or at least a Gazetted officer working under the sanctioning authority.

 

            (ii)        In cases referred to in clause (c) above, i.e. where the Administrative Department is not empowered to sanction the expenditure if an order sanctioning the expenditure is sent to the Accountant-General direct by the Administrative Department and not endorsed by the Department of Finance, it will be open to the Accountant-General to challenge such a sanction on the basis of powers or propriety requiring an order of the Department of Finance either supporting or modifying the original order.

 

Note.   For communication of orders affecting the emoluments, posting, leaves, etc. of Gazetted and non-Gazetted Government employees see Rule 5.12.

 

18.7.    As audit of expenditure on works is conducted against technical sanctions, orders conveying such sanctions must be communicated to the Accountant-General by the Branch of the P.W.D. concerned, or in cases where execution of works has been assigned to any Department other than P.W.D. by the Department concerned and should be conveyed independently of the communication of administrative approval, in order to facilitate audit scrutiny the authorities concerned should invariably quote the reference to administrative approval when they communicate technical sanction to the Accountant-General.

 

Note.   Technical sanction t a work shall be accepted in audit if it exceeds the amount of the administrative approval by a sum not exceeding 5 percent.

 

18.8.    All orders conveying sanction to the grant of additions to pay, such as special pay and compensatory allowance, should contain a brief but clear summary of the reasons for the grant of the addition so as to enable the Accountant-General to see that it is correctly classified special pay or compensatory allowances as the case may be. In cases in which in official record in an open letter is considered undesirable the reason for the grant of such additions to pay should be communicated confidentially to the Accountant-General. A similar procedure should also be followed in all other cases in which the rules require that reasons for the grant of special concessions or allowance should be recorded.

 

18.9.    Sanctions accorded by competent authority to grants of land and alienations of land revenue, other than those in which assignments of land revenue are treated as cash payment, should be communicated to the Accountant-General in a consolidated monthly return giving the necessary details to enable him to audit the sanction accorded.

 

18.10.  In all letters conveying sanctions to new grants-in-aid the sanctioning authorities should invariably quote the rule under which the sanctions have been accorded. Where a sanctioning authority impose any further restrictions or conditions in addition to those laid down in the rule such restrictions or conditions should also be clearly set forth in the letter.

 

IV.       SIGNING OF SANCTIONS

 

18.11.  All letters or orders sanctioning expenditure, appointments etc., must be signed by the sanctioning authority himself or by a Gazetted Government employee under him authorised to sign for him, but in no case by a non-gazetted Government employee are not sufficient and should be authenticated by a Gazetted Government employee.

 

Note 1.            In respect of sanctions accorded by the government see also rule 18.6(i) and note below it.

 

Note 2.            In the case of Subordinate Civil and Sessions courts, the District and Sessions Judges and Senior Subordinate Judges are authorised to delegate the powers of signing Pay/T.A./Contingent bills and operating Sheriff Petty Accounts on their behalf during the period of their absence on account of vacation, leave or tour to Subordinate Judges at the Headquarters, or Duty Magistrates, who are under the Control of District Magistrates. This will not, however, relieve them any way of their responsibility for the accuracy of the Pay/T.A./Contingent bills and Sheriff Petty Accounts signed on their behalf or for the disposal of any money received in payments.

 

V.        DATE OF EFFECT OF SANCTIONS

 

18.12.  Statutory Rules have effect from the date on which they are passed and the executive orders of Government take effect from the date of issue of latter in which the sanction is conveyed. A sanction of any other authority has effect from the date of the orders conveying the sanction.

            In all cases, these orders are subject to any special provisions as to the date of effect in the rules, orders or sanctions themselves.

 

Note.   See also rules 17.2, 17.3 17.5 and 17.6.

 

18.13.  Powers derived from a delegation cannot be exercised by the recipient of the delegated powers from a date earlier than the delegation.

 

VI.       RETROSPECTIVE SANCTIONS

 

18.13.  A. (1)   All authorities which are competent to sanction revision of pay or the grant of concessions to Government employees should bear in mind that retrospective effect should not be given to financial sanctions, except in exceptional circumstances, without the special approval of competent authority.

 

            (2)        In the absence of special reasons to the contrary concessions regarding rates of pay for any class of Government employees should take effect as from the first of March and not from same date in the middle of a financial year.

 

VII.     LAPSE OF SANCTIONS AND ADMINISTRATIVE APPROVAL

 

18.14.  A sanction or an administrative approval for any fresh charge which has not been acted on for two years must be held to have lapsed, unless it is specifically renewed with necessary provisions in the budget estimate. See also rule 17.4. Thus, if a scheme administratively approved in the year 1945-46 for inclusion in the schedule of New expenditure for the year 194-47 is cut from the schedule by the council of Ministers, it can be included in the schedule of New Expenditure for the next year, viz 1947-48 without fresh administrative approval. If, however, no funds are provided for the scheme even in the budget for the year 1947-48 the administrative approval originally conveyed will need renewal before the scheme can be included in the Schedule of New Expenditure for the year 1948.49.

 

Note 1.            This rule does not apply to a case where an allowance sanctioned for a post or a class of Government employees has not been drawn by a particular incumbent or incumbents, nor dies it apply to an addition made gradually from year to year to a permanent establishment under a general scheme which has been sanctioned by proper authority.

 

Note 2.            A sanction for a temporary/non-refundable advance from the Provident Fund shall remain operative for a period of three months and shall be deemed to have lapsed after this period unless it is specifically renewed. In case of non-refundable withdrawal from the Provident Fund effected in instalments, the sanction accorded will, however, remain valid up to a particular date to be specified by the sanctioning authority in the sanction order itself.

 

18.15.  (a) When the assent of the Department of Finance is given to the sanction of expenditure (recurring or non-recurring) within the financial year or the power to sanction such expenditure within the financial year, is delegated, the sanction accorded will lapse on the 31st March. In the case of establishment charges when payments are made on monthly basis the sanction will expire on the last day of February of the Financial year in question, unless the sanction covers a broken period of the month of March payment for which can under the rules be made in the month of March.

 

            (b)        When the assent of the Department of Finance is given or delegation granted to the sanction of recurring expenditure for a specified period within the financial year, the sanctions as of necessity cannot go beyond the financial year and expire after the period specified, in any case before the close of the year, or in the case of establishment charges paid on monthly basis, on the last day of February unless the sanction covers a broken period of the month of March. In such cases renewals may be made without any restriction.

 

            (c)        When the assent of the Department of Finance is given or delegation granted to the sanction of recurring expenditure for a specified period not limited to the financial year, the sanction accorded will not extend beyond the termination of the specified period.

 

            (d)        In respect of all sanctions described in rules and clauses (a) (b) and (c) it is the duty of the audit to report to Department of Finance renewals extending beyond the limits laid down.

 

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