Rule 3 — DFPR

Rule 3: Definitions- (1) In these rules, unless the context otherwise requires –

(a) “Administrator” means an Administrator of a Union territory, by whatever name designated, appointed under Article 239 of the Constitution;

(b) “Annexure” means the Annexure appended to these rules;

(c) “Appropriation” means the assignments of funds to defray charges in respect of services indicated voted or charged section;

(d) “Competent Authority” means, in respect of the power to be exercised under any of these rules, the President or such other authority to which the power is delegated by or under these rules, or any other general or special rules or orders issued by the Government of India;

(e) “Department of the Government of India” means any of the Ministries, Departments, Secretariats and Offices as notified from time to time and listed in the First Schedule to the Government of India (Allocation of Business Rules) and the Vice-President’s Secretariat;

(f) “Finance Ministry” means the Department of Expenditure, Ministry of Finance of the Government of India:

Provided that in any Department of the Government of India where the Scheme of Integrated Financial Adviser is in force, the Integrated Financial Adviser of that Department, will, subject to supervision by Finance Ministry, exercise all or any of the powers delegated by Finance Ministry.

(g) “Head of the Department” means an authority or person (not below the rank of Deputy Secretary to the Government of India and equivalent), declared by the Department concerned, in the Government of India, as a Head of the Department (HoD) in relation to an identifiable establishment or establishments to exercise the financial powers delegated to him under these rules;

(h) “Head of Office” means a Gazetted Officer designated as such, subordinate to Administrators and Heads of Departments;

(i) “Ministry of Finance” means the Departments concerned with the subject matter in the Ministry of Finance;

(j) “Projects” means one-time expenditure resulting in creation of capital assets or otherwise, which could yield financial or economic returns or both and such projects may either be separate or part of an approved Scheme;

(k) “Re-appropriation” means transfer, by a Competent Authority, of funds from one primary unit of appropriation to another to meet additional expenditure within the same Section (Revenue Section and Capital Section) of the grant or Appropriation;

(l) “Recurring expenditure” means expenditure which is incurred at periodical intervals for the same purpose and the expenditure other than recurring expenditure is non-recurring expenditure;

(m) “Schemes” means programmes through which Departments of the Government of India spend resources for delivering goods or, services or both.

(2) The terms and expressions used in these rules and not defined here but defined in the General Financial Rules shall have the meanings respectively assigned to them in the said General Financial Rules.