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Rule 134 - Government Works | KartavyaDesk

GFR 2017

Original Rule Text

(vi) tenders invited and processed in accordance with rules. (vii) a Work Order issued. Rule 136 (2) On grounds of urgency or otherwise, if it becomes necessary to carry out a work or incur a liability under circumstances when the provisions set out under sub rule 1 of rule 136 cannot be complied with, the concerned executive officer may do so on his own judgement and responsibility. Simultaneously, he should initiate action to obtain approval from the competent authority and also to intimate the concerned Accounts Officer. Rule 136 (3) Any development of a project considered necessary while a work is in progress, which is not contingent on the execution of work as first sanctioned, shall have to be covered by a supplementary estimate. Rule 137 For purpose of approval and sanctions, a group of works which forms one project, shall be considered as one work. The necessity for obtaining approval or sanction of higher authority to a project which consists of such a group of work should not be avoided because of the fact that the cost of each particular work in the project is within the powers of such approval or sanction of a lower authority. This provision, however, shall not apply in case of works of similar nature which are independent of each other. Rule 138 Any anticipated or actual savings from a sanctioned estimate for a definite project, shall not, without special authority, be applied to carry out additional work not contemplated in the original project. Rule 139 Procedure for Execution of Works. The broad procedure to be followed by a Ministry or Department for execution of works under its own arrangements shall be as under :- (i) the detailed procedure relating to expenditure on such works shall be prescribed by departmental regulations framed in consultation with the Accounts Officer, generally based on the procedures and the principles underlying the

What This Means

Rule 134 of the General Financial Rules (GFR) 2017, along with related rules, outlines the procedure for carrying out government works. It emphasizes following proper tendering processes and issuing work orders. However, it also acknowledges that sometimes urgent situations arise where these procedures can't be fully followed immediately. In such cases, an executive officer can proceed based on their judgment, but they must simultaneously seek approval from the competent authority and inform the relevant Accounts Officer. This ensures accountability even in urgent situations.

The rule also addresses situations where project developments become necessary during ongoing work. These developments, if not directly related to the original sanctioned work, require a supplementary estimate. Furthermore, it clarifies that a group of works forming a single project should be treated as one work for approval purposes, preventing the avoidance of higher authority approvals by breaking down the project into smaller, individually approvable components. Finally, it states that savings from a sanctioned project cannot be used for additional, unplanned work without specific authorization.

Essentially, these rules aim to balance the need for efficient project execution with the principles of financial prudence, transparency, and accountability. They affect all government employees involved in planning, executing, and managing government works, ensuring that projects are carried out in a responsible and compliant manner.

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

Key Points

  • •Tenders should be invited and processed according to established rules.
  • •Work Orders must be issued for all government works.
  • •In urgent situations, executive officers can proceed based on their judgment but must seek approval and inform the Accounts Officer immediately.
  • •Supplementary estimates are required for project developments not contingent on the original sanctioned work.
  • •Savings from a sanctioned project cannot be used for additional work without special authorization.

Practical Example

The Municipal Corporation of Delhi (MCD) planned to construct a new community hall in Sector 10, Dwarka, with a sanctioned budget of ₹50 lakhs. Tenders were invited, and M/s Sharma Constructions won the bid. A work order was issued. However, during construction, the local residents requested the addition of a small library within the community hall, which was not part of the original plan. This new addition required a supplementary estimate of ₹5 lakhs. The MCD engineer, Mr. Verma, prepared the supplementary estimate and submitted it to the competent authority for approval. He couldn't use savings from the original ₹50 lakhs to fund the library without this approval.

In a separate incident, a major water pipe burst near the construction site, requiring immediate repair to prevent flooding. Mr. Verma, recognizing the urgency, authorized the repair work by a local contractor without immediately following the full tendering process. He simultaneously informed his superiors and the Accounts Officer, initiating the process to obtain retrospective approval for the expenditure.

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

Frequently Asked Questions

What happens if I don't follow the tendering process as per the rules?▼
Failure to follow the proper tendering process can lead to financial irregularities, audit objections, and potential disciplinary action. It's crucial to adhere to the established guidelines to ensure transparency and fairness.
What constitutes an 'urgent' situation that allows me to bypass the standard procedures?▼
An 'urgent' situation is one where immediate action is necessary to prevent significant loss, damage, or disruption of essential services. The decision to bypass standard procedures should be based on sound judgment and documented clearly, with immediate steps taken to obtain necessary approvals.
If a project is divided into smaller components, can I approve each component individually if they fall within my approval limit, even if the total project cost exceeds my limit?▼
No. If the smaller components form a single project, the entire project must be treated as one work for approval purposes. You cannot avoid seeking approval from a higher authority by artificially dividing the project.
Can I use savings from one head of account within a project to cover cost overruns in another head of account within the same project?▼
Generally, no. Savings from a sanctioned estimate for a specific project cannot be used for additional work or to cover cost overruns in other areas without special authorization from the competent authority.
What is a 'supplementary estimate' and when is it required?▼
A supplementary estimate is an additional cost estimate prepared when there are changes or additions to the scope of work in an ongoing project that were not originally included in the sanctioned estimate. It's required when these changes are not contingent on the execution of the originally sanctioned work.

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

Test Your Knowledge

Question 1 of 3

According to Rule 136 (2) of the GFR 2017, in situations of urgency where compliance with standard procedures is not immediately possible, what action must an executive officer take after proceeding with a work based on their judgment?

Related Rules

Rule 271General Financial Rules 2017 (amended July 2024) - Rule 271 - Chapter 10Rule 109General Financial Rules 2017 (amended July 2024) - Rule 109Rule 146General Financial Rules 2017 (amended July 2024) - Rule 146 - Chapter 6Rule 169General Financial Rules 2017 (amended July 2024) - Rule 169 - Chapter 6Rule 215General Financial Rules 2017 (amended July 2024) - Rule 215 - Chapter 6

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