Regulation 27 — Audit Regulations 2020
Original Rule Text
# 27. Orders of re-appropriation and surrender of funds to state reasons explicitly
The orders of re-appropriation shall comprehensively and explicitly state the reasons for the transfer of funds between different units of appropriation. The reasons for surrender of funds should also be similarly stated.
What This Means
When government departments issue orders to re-appropriate funds (transfer money between budget heads) or surrender unspent funds, those orders must clearly and comprehensively state the reasons for the transfer or surrender. This ensures transparency and enables audit to verify that fund movements are justified and properly authorized.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Re-appropriation orders must explicitly state reasons for transferring funds between appropriation units
- 2Surrender orders must similarly state reasons for giving up unspent funds
- 3Reasons must be comprehensive — not vague or generic
- 4Enables audit scrutiny of whether fund movements are legitimate and well-justified
Practical Example
The Department of Education issues a re-appropriation order transferring Rs 10 crore from 'Teacher Training' to 'School Infrastructure.' Under Regulation 27, the order cannot simply say 'administrative necessity.' It must comprehensively explain — for example, that training targets were met with fewer batches than planned, and infrastructure funds were urgently needed for cyclone-damaged school buildings in three districts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a department issue a re-appropriation order without stating reasons?▼
What happens if the reasons provided are vague or insufficient?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.