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Rule 28 - Expenditure Sanctions | KartavyaDesk

GFR 2017

Original Rule Text

Rule 28 (1) Provision of funds for sanction. All sanctions to the expenditure shall indicate the details of the provisions in the relevant grant or appropriation wherefrom such expenditure is to be met.

What This Means

Rule 28 of the General Financial Rules (GFR), 2017, is all about making sure that when you approve spending, you clearly show where the money is coming from. Think of it like this: you can't just say 'spend ₹10,000' without saying which budget (or 'grant' or 'appropriation') that ₹10,000 is allocated from. This rule applies to every single sanction for expenditure within the government. It's a fundamental principle of financial accountability and transparency.

Essentially, whenever a government official with the authority to approve spending does so, they must explicitly state the specific budget head or fund from which the money will be drawn. This ensures that expenditures are properly tracked, that budgets are not overspent, and that there's a clear audit trail. It affects everyone involved in financial management, from the officer initiating the proposal to the final approving authority.

This rule is crucial for maintaining fiscal discipline and preventing unauthorized or unaccounted-for spending. By linking every expenditure sanction to a specific budgetary provision, the government can effectively monitor its financial resources and ensure that funds are used for their intended purposes.

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

Key Points

  • •All expenditure sanctions must specify the source of funds.
  • •The source of funds must be a relevant grant or appropriation.
  • •This rule applies to all levels of government expenditure sanctions.
  • •The rule promotes financial accountability and transparency.
  • •It helps prevent overspending and unauthorized expenditure.

Practical Example

Mr. Sharma, a Section Officer in the Ministry of Rural Development, needs to sanction ₹50,000 for a training program for village-level workers. According to Rule 28, his sanction order cannot simply state '₹50,000 is sanctioned for the training program.' Instead, it must explicitly state something like: '₹50,000 is sanctioned for the training program, to be met from the provision under Grant No. 62, Demand No. 34, Major Head 2501, Sub-Head 01.001.01, Scheme for Capacity Building.' This detailed reference ensures that the expenditure is correctly charged to the appropriate budget head and is auditable.

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 a sanction doesn't specify the source of funds?▼
The sanction would be considered incomplete and potentially invalid. It would likely be returned for correction, and the expenditure might not be processed until the source of funds is clearly identified.
Does this rule apply to petty expenses as well?▼
Yes, Rule 28 applies to all sanctions for expenditure, regardless of the amount. Even small expenses must be linked to a specific budgetary provision.
What is a 'grant' or 'appropriation' in this context?▼
A 'grant' or 'appropriation' refers to the funds allocated to a specific ministry, department, or program in the government's budget. It's the overall budget allocation from which specific expenditures are drawn.
Who is responsible for ensuring compliance with Rule 28?▼
The officer issuing the sanction is primarily responsible for ensuring compliance. However, all levels of financial management, including accounts officers and auditors, play a role in verifying compliance.
Where can I find the details of the relevant grant or appropriation?▼
The details of grants and appropriations are typically available in the budget documents of the relevant ministry or department. You can also consult with your accounts officer for assistance.

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 28 of GFR 2017, what information MUST be included in all sanctions for expenditure?

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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