Para 2.8 — CAM

2.8 SCRUTINY OF DISTRIBUTION OF GRANT APPROPRIATIONs CHECK OF REAPPROPRIATION ORDERS AND SCRUTINY WITH REFERENCE TO GUIDELINES ON NEW SERVICE/ NEW INSTRUMENT OF SERVICE

2.8.1 While scrutinizing orders relating to allotment and re-appropriation of funds, provisions of Rules contained in Rule No. 55 and 56 of the GFR, 2017 and Rules 7 to 10 of the compilation of DFPR,1978, as amended from time to time, may be kept in view. It may also be checked whether relevant orders are issued by the competent authority and that the total of the allotments among various controlling and disbursing officers does not exceed the funds duly provided under the relevant head and further that re-appropriation orders are free from arithmetical inaccuracies etc. and contain full reasons for the re-appropriations.

2.8.2 Ministry of Finance (Department of Economic Affairs) O.M. No.F.1(22)-B(AC)/2022 dated 23 rd February,2024 (APPENDIX 2.2) and subsequent OMs from time to time containing guidelines on NS/NIS may be kept in view while exercising check on budget availability during pre-check of bills.

2.9 CHECK OF SANCTIONS FOR EXPENDITURE

2.9.1 Under Article 53 of the Constitution, the executive power of the Union vests in the President and is exercised by him either directly or through officers subordinate to him in accordance with the Constitution. Article 77 of the Constitution requires that all executive action of the Government of India should be expressed to be taken in the name of the President and that orders and other instruments made and executed in the name of President should be authenticated in such manner as may be specified in rules made by the President. The rules made by the President for the authentication of orders in the name of the President are contained in the Authentication (orders & other instruments) Rules, 1958. The extent and conditions of delegation of financial powers to different authorities are contained in the Delegation of Financial Powers Rules, as amended from time to time.

2.9.2 The responsibilities of the PAO in regard to check of sanctions are as detailed in subsequent sections.

2.9.3 The sanction should conform to the relevant provisions of the Act and of the Laws and Rules made there under and should be in accordance with the financial rules, regulations and orders issued by a competent authority or by virtue of powers formally delegated to it by a higher authority. The rules, regulations and orders against which check is conducted, mainly fall under the following categories -

(i) rules and orders regulating the powers to incur and sanction expenditure from the CFI and the Contingency Fund of India;

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

• 1Re-appropriation orders must come from competent authority, be arithmetically accurate, and contain full reasons
• 2Total allotments among officers must not exceed funds provided under the relevant head of account
• 3PAOs check expenditure sanctions against the Constitution, DFPR, and applicable service rules
• 4If financial propriety is doubtful, PAO can seek additional details and escalate to CA/CCA/Pr.CCA and then to the Financial Advisor
• 5High-value sanction review thresholds: above Rs 50 lakh by Dy. CA, above Rs 5 crore by CA, completed within 2 working days in parallel with bill processing

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.