Rule 242 — GFR

Rule 242 (1) Performance parameters. Performance parameters should be clearly set to allow better oversight of the Autonomous Body.

Rule 242 (2) Submission of Achievement-cum- Performance Reports.

(i) The Grantee Institutions or Organisations should be required to submit performance cum achievement reports soon after the end of the financial year, and in any case, not later than six months after the close of the financial year. [Amendment notes: 3 Inserted vide DoE OM No. F.No.8(5)/2020-E.IIA dated 09.10.2020]

(ii) In regard to non-recurring Grants such as those meant for celebration of anniversaries, conduct of special tours and maintenance Grants for education, performance- cum- achievement reports need not be obtained.

(iii) In the case of recurring Grants, submission of achievement-cum- performance reports should usually be insisted upon in all cases. However, in the case of Grants-in-aid not exceeding Rupees twenty five lakhs, the sanctioning authority may dispense with the submission of performance- cum- achievement reports and should, in that event, refer to the Utilization Certificates and other information available with it to decide whether or not the Grants-in- aid should continue to be given.

(iv)

(a) The Annual Reports and Audited Statements of Accounts of Autonomous Organisations receiving grants of Rupees Two crore and above are required to be laid on the table of the Parliament. In such cases, the Ministries or Departments of Central Government need not incorporate performance-cum- achievement reports in the Annual Reports. (aa) In cases where these Autonomous Organisations are getting funds less than Rupees two crore, all the Departments of Central Government should include in their Annual Report a Statement showing the quantum of funds provided to each of these organisations and the purpose for which they were utilized for the information of the Parliament.

(b) In all other cases, if the Grants-in- aid

(a) exceed Rupees ten lakhs but less than rupees fifty lakhs in the case of recurring grants and

(b) exceed Rupees ten lakh but less than Rupees five crore in the case of non-recurring grants, the Ministry or Departments of the Central 4 Inserted vide DoE OM No. F.No.8(5)/2020-E.IIA Dated 09.10.2020 Government should include a statement in their Annual Report of their own assessment of the achievements or performance of the Institution or Organisations.

(c) In cases where the Grants-in- aid are for Rupees five crore or more in the case of non-recurring grants and Rupees fifty lakhs or more in the case of recurring grants, the Ministry or Departments of the Central Government should include in their Annual Report a review of the utilization of the Grants- in- aid individually, specifying in detail the achievements vis-à-vis the amount spent, the purpose and destination of Grants. [

Note: Increase in monetary ceiling in laying of Annual Reports and Audited Accounts of various organisations receiving funds from Govt. of India]4.

(v) Where the accounts of the Grantee Institutions or Organisations are audited by the CAG of India copies of the performance-cum-achievement reports, furnished by the grantee Institution to the Administrative Ministry or sanctioning authority should be made available to audit. In other cases copies of such reports, received by the Departments of the Central Government or the sanctioning authority should be made available to audit when local audit of such Grants-in-aid in the Administrative Ministry or Department or sanctioning authority is conducted or when it is called for by the Accountant General.