Para 18.3.8 — CAM

18.3.8 Preparation of Supplementary Demands for Grants (SDGs)

18.3.8.1 Article 115 of the Constitution provides for seeking Supplementary Demands for Grants (SDGs) during the financial year if the amount authorized by Parliament is found to be insufficient or a need has arisen for a new service or any other additional funding needs.

Sl. No. Type of Supplementary Remarks 1 Cash Supplementary  Obtained when funds are required over and above original appropriation approved by Parliament  Savings could not be identified under any budget line  Cash supplementary should be obtained as a last resort and after due diligence. 2 Technical Supplementary  Obtained when surrender is sought to be effected from one section of the Demand for additionality in the other.

 transfer of a scheme from one Demand to another Demand which will result in surrender of the amount from the Demand which has transferred the scheme and increase of the Demand where the scheme has been transferred.  expenditure is proposed to be met with matching receipts and recoveries  in case of waivers/write offs  no net increase in the overall appropriation of the Demand 3 Token Supplementary  Token supplementary is obtained when due to NS/NIS limits, approval of Parliament is required for re-appropriation. It is obtained when re-appropriation is sought to be done within the same section of the Demand and a token appropriation of ₹ 0.01 cr (₹ 1 lakh) is sought.

18.3.8.2 SDGs are classified into three categories namely, Cash Supplementary, Token Supplementary and Technical Supplementary. Cash supplementary is over and above the original budget provisions and results in enhancement of the allocation for the Demand. Technical Supplementary is required for surrender of savings from one section of the Grant in lieu of requirement in the other. i.e., between Revenue-Voted, Revenue-Charged, Capital-Voted and Capital-Charged. Token supplementary of ₹ 0.01 crore is obtained when due to NS/NIS limits, approval of Parliament is required for Re-appropriation towards utilizing the savings within the same section of the Demand.

18.3.8.3 Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, should ensure that supplementary is sought under the appropriate category and a thorough review of expenditure should be done to explore the possibility of meeting the requirements for additionality through either Token or Technical Supplementary. Cash supplementary should only be sought as a last resort and after proper due diligence.

18.3.8.4 Further, the proposal for Supplementary Demand should be made only when the programme/ scheme for which additional provision is sought has been approved by competent authority and should be limited to the funding requirements within the relevant financial year.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1Three types of SDG: Cash (additional funds), Technical (cross-section transfer), Token (Rs 1 lakh for NS/NIS re-appropriation)
• 2Cash Supplementary should be the last resort — explore Technical and Token options first
• 3Technical Supplementary involves surrender from one section for additionality in another, with no net increase
• 4Token Supplementary of Rs 0.01 crore (Rs 1 lakh) is used when Parliament approval is needed for re-appropriation within the same section
• 5SDG proposals should only be made for approved programmes with funding needs within the relevant financial year

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.