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Rule 29 - Financial Sanctions | KartavyaDesk

GFR 2017

Original Rule Text

Department wherein the concurrence was conveyed. (vi) All orders conveying sanctions to expenditure of a definite amount or upto a specific limit should express both in words and figures the amount of expenditure sanctioned. (vii) Sanctions accorded by a Head of Department may be communicated to the Accounts Officer by an authorized Gazetted Officer of his Office duly signed by him for the Head of Department or conveyed in the name of the Head of the Department. (viii) All orders conveying sanctions to the grant of additions to pay such as Special Allowance, Personal Pay, etc., should contain a brief summary of the reasons for the grant of such additions to pay so as to enable the Accounts Officer to see that it is correctly termed as Special Allowance, Personal Pay, etc., as the case may be. (ix) Orders issued by a Department of a Union Territory Government where Audit and Accounts (a) have not been separated shall be communicated direct to the Audit authority; (b) have been separated, copies shall be endorsed to the Audit authorities. In case of sanctions in respect of matters, where reference was made to the Central Government under the Rules of Business framed under Section 46 of the Government of Union Territory Act, 1963, the following clause shall be added in the sanction endorsed to Audit:- “A reference had been made in this case to the Central Government and the above order/letter conforms to the decision of the Central Government vide Government of India, Ministry/Department of Letter No…………dated… ”. (x) Copies of all General Financial Orders issued by a Department of the Central Government with the concurrence of the Comptroller and Auditor General of India shall be supplied to the Comptroller and Auditor General of India. (xi) Copies of all sanctions or orders other than the following types

What This Means

Rule 29 of the General Financial Rules (GFR) 2017 outlines the proper procedure for issuing and communicating financial sanctions. Think of it as the official instruction manual for how government departments should approve and announce spending. It ensures transparency and accountability by specifying how sanctions should be documented, communicated to relevant parties (like the Accounts Officer and Audit authorities), and what information they must contain. This rule applies to all departments and officers involved in financial approvals and expenditure within the government.

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

Key Points

  • •Sanction orders must clearly state the sanctioned amount in both words and figures.
  • •Heads of Departments can authorize Gazetted Officers to communicate sanctions to the Accounts Officer.
  • •Sanction orders for additions to pay (like Special Allowance) must include a brief justification.
  • •Union Territory Government departments must communicate orders to Audit authorities, following specific procedures based on whether Audit and Accounts are separated.
  • •Copies of General Financial Orders issued with the Comptroller and Auditor General of India's concurrence must be supplied to them.

Practical Example

The Ministry of Rural Development needs to sanction ₹5,00,000 (Five Lakh Rupees) for a new sanitation project in Village X. The sanction order, drafted by Mr. Sharma, a Section Officer, must clearly state 'Five Lakh Rupees (₹5,00,000)' as the sanctioned amount. Since this project involves a Special Allowance for field workers, the order must briefly explain that the allowance is to compensate for travel and hardship. The order, approved by the Head of Department, is then communicated to the Accounts Officer by Ms. Verma, a Gazetted Officer authorized by the Head of Department. A copy is also sent to the relevant Audit authority to ensure proper oversight.

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 the amount in words and figures doesn't match in the sanction order?▼
The sanction order is considered invalid and needs to be corrected. The amount must be consistent in both words and figures to avoid ambiguity.
Who is responsible for ensuring that the sanction order contains all the required information?▼
The officer drafting the sanction order and the approving authority (Head of Department or designated officer) are jointly responsible for ensuring completeness and accuracy.
Does this rule apply to all types of financial sanctions?▼
Yes, Rule 29 applies to all orders conveying sanctions to expenditure of a definite amount or up to a specific limit.
What is the purpose of sending copies of sanctions to the Audit authorities?▼
Sending copies to Audit authorities ensures transparency and allows them to independently verify that the expenditure is in accordance with the rules and regulations.
If a sanction involves a reference to the Central Government, what additional information is needed?▼
The sanction order endorsed to Audit must include a clause stating that a reference was made to the Central Government and that the order conforms to the Central Government's decision, citing the relevant letter number and date.

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 29 of GFR 2017, how should the sanctioned amount be expressed in orders conveying sanctions to 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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