Rule 321 — Rule 321 of the General Financial Rules, 2017, act
Original Rule Text
Rule 321 Rules relating to incurring contingent expenditure are available under Section III of Subsidiary Instructions to Central Government Account (Receipt & Payment) Rules 2022.60
What This Means
Rule 321 of the General Financial Rules, 2017, acts as a guidepost rather than providing specific instructions itself. It tells all Central Government officers involved in managing office finances that the detailed procedures for spending on 'contingent expenditure' are not found within the GFR 2017 directly. Instead, you need to look at a different, specific document.
'Contingent expenditure' refers to the routine, incidental expenses necessary for the day-to-day functioning of a government office. This includes things like office supplies, postage, minor repairs, local travel allowances, or other small, necessary costs that aren't salaries or major project investments. Essentially, if your office needs to buy pens, paper, or reimburse a staff member for a local official trip, those are contingent expenses.
Therefore, if you are a government officer needing to understand the proper way to incur or approve these types of expenses, Rule 321 directs you to consult 'Section III of Subsidiary Instructions to Central Government Account (Receipt & Payment) Rules 2022.' This means your required action is to refer to that specific section of the other rulebook to find the actual step-by-step guidelines, approval processes, and limits for spending on these day-to-day operational needs.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Rule 321 itself does not detail how to incur contingent expenditure; it points to another document.
- 2Contingent expenditure refers to the routine, incidental expenses required for daily office operations.
- 3Central Government officers must refer to 'Section III of Subsidiary Instructions to Central Government Account (Receipt & Payment) Rules 2022' for the actual procedures.
- 4This rule ensures that all officers follow standardized guidelines for managing day-to-day office expenses.
- 5Proper adherence to these instructions is crucial for maintaining financial accountability and transparency.
Practical Example
Imagine Mr. Rajesh Kumar, a Section Officer in the Ministry of Health and Family Welfare, needs to purchase new stationery for his section, including pens, paper, and printer cartridges, amounting to approximately Rs. 5,000. He also needs to process a reimbursement claim for a junior assistant who used public transport for an official duty within the city.
To ensure he follows the correct financial procedures, Mr. Kumar first consults the General Financial Rules, 2017. Upon finding Rule 321, he understands that the GFR itself won't give him the exact steps for purchasing stationery or processing travel claims. Instead, Rule 321 directs him to 'Section III of Subsidiary Instructions to Central Government Account (Receipt & Payment) Rules 2022.' Mr. Kumar then accesses this specific document, where he finds the detailed instructions on how to initiate a purchase, obtain necessary approvals, document the expenditure, and process the reimbursement, ensuring all actions are compliant with government financial norms.
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.