Rule 22 — This rule is fundamental for anyone handling gover
Original Rule Text
Rule 22 Expenditure from Public Funds. No authority may incur any expenditure or enter into any liability involving expenditure or transfer of moneys for investment or deposit from public funds (Consolidated Fund / Contingency Fund and the Public Accounts) unless the same has been sanctioned by a competent authority.
What This Means
This rule is fundamental for anyone handling government money. It simply means that you cannot spend any money that belongs to the government, or make any promise that will require the government to spend money later, or even move government money for investments or deposits, unless you have official permission. This permission must come from someone who has the proper authority to approve such actions, known as a "competent authority."
In essence, before any government funds are used, committed, or transferred, there must be a clear, official approval. This applies to all types of government funds, whether they are from the Consolidated Fund (the main government account), the Contingency Fund (for urgent, unforeseen expenses), or the Public Accounts (other government transactions). The main takeaway is: always get proper approval before touching public money.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1No government officer or department can spend public money without prior official approval.
- 2Committing the government to future expenses also requires sanction from a competent authority.
- 3Transferring public funds for investment or deposit purposes must also be officially approved.
- 4This rule applies to all types of government funds, including the Consolidated Fund, Contingency Fund, and Public Accounts.
- 5The essential requirement is always to obtain sanction from a "competent authority" before any financial action involving public funds.
Practical Example
Imagine the Department of Rural Development needs to purchase 50 new computers for its district offices. The estimated cost is ₹30 lakhs. Before the Head of the Department, Mr. Sharma, can even issue a tender or sign a purchase order with a vendor, he must ensure that the expenditure has been properly sanctioned. This means he needs to get approval from the designated financial authority, perhaps the Joint Secretary (Finance) or even the Minister, depending on the financial powers delegated for such an amount.
If Mr. Sharma were to proceed with floating a tender and selecting a vendor without this prior sanction, he would be entering into a liability involving expenditure from public funds without the necessary approval. This would be a direct violation of Rule 22. He must first secure the sanction, which confirms that the expenditure is budgeted, necessary, and approved by the competent authority, before taking any steps that commit the government financially.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
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This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.