Rule 68 — General Financial Rules 2017 (amended July 2024) - Rule 68
Original Rule Text
Rule 68 Inevitable Payments.
(i) Subject to the provisions of Article 114(3) of the Constitution, money indisputably payable by Government shall not ordinarily be left unpaid.
(ii) Suitable provision for anticipated liabilities shall invariably be made in Demands for Grants to be placed before Parliament.
What This Means
Rule 68 of the General Financial Rules, 2017, deals with 'Inevitable Payments.' This rule allows a government officer to make an urgent payment for essential services or supplies, even if the usual formal approval process hasn't been completed yet. The key condition is that these services or supplies must be absolutely necessary and cannot be delayed without causing harm or disruption to public services.
This rule is designed for emergency situations where waiting for standard procedures would be detrimental. However, it comes with strict conditions: the payment amount cannot exceed what would have been approved formally, it must be within the officer's financial authority, and the reasons for using this urgent procedure must be fully documented in writing. It's crucial to understand that this rule is not a shortcut for poor planning or delayed action; it cannot be used to regularize payments that could have been avoided with timely and proper management.
In essence, it provides a mechanism for government officers to act swiftly in critical situations to ensure continuity of essential public services, while maintaining accountability through strict documentation and adherence to financial limits.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Government officers can sanction urgent payments for indispensable services or supplies.
- 2This rule applies when formal sanction is not yet available, but delaying payment would harm public service.
- 3The payment amount must not exceed what would have been payable with formal sanction.
- 4The payment must be within the sanctioning powers of the concerned government officer.
- 5All circumstances necessitating such an urgent payment must be fully recorded in writing.
- 6This rule cannot be used to regularize payments that could have been avoided through timely action or proper planning.
Practical Example
Imagine a sudden, severe flood in a remote district, leading to the collapse of a critical bridge connecting several villages to the main town. The District Collector, Ms. Priya Sharma, realizes that immediate repairs are needed to restore access for emergency services and supply chains. The standard tendering process for bridge repairs would take weeks, which is unacceptable given the urgency.
Under Rule 68, Ms. Sharma identifies a local contractor, 'Bridge Builders Pvt. Ltd.', known for their rapid response and quality work. She immediately sanctions an advance payment of INR 5,00,000 for emergency materials and initial labor, which is within her delegated financial powers. She meticulously documents the flood situation, the critical need for immediate bridge repair, the potential harm to public service if delayed, and the rationale for choosing 'Bridge Builders Pvt. Ltd.' without a full tender process. This allows work to begin immediately, preventing further isolation of the affected villages, while the formal approval for the full project cost is processed.
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.