CHAPTER III EXPENDITURE GENERAL PRINCIPLES AND RULES
Standards of Financial Propriety
(b) Every Government servant who incurs or authorises the incurring of any expenditure from public funds should see that it does not contravene the following principles which are known as the standards of financial propriety.
(1) The expenditure should not be prima facie more than the occasion demands. Every Government servant is expected to exercise the same diligence and care in respect of all expenditure from public moneys under his control as a person of ordinary prudence would exercise in respect of the expenditure of his own money.
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(2) A Government servant should not exercise his powers of sanctioning expenditure so as to pass an order directly or indirectly to his own advantage.
(3) Public moneys should not be utilised for the benefit of a particular person or section of the community unless:
(i) The expenditure involved is ₹100 or less.
(ii) A claim for the amount would be enforced in a Court of Law or
(iii) The expenditure is in pursuance of a recognized policy or custom.
Important Financial Principles
പ്രധാനപ്പെട്ട സാമ്പത്തിക തത്വങ്ങൾ
(A) Action is correct. As the payment is not covered by sanction, its accounting is to be deferred
(B) Action is correct, because once he includes it in accounts, he is responsible to produce sanction.
(C) Action is irregular. Under no-circumstances money paid should be kept out of accounts a day longer than is absolutely necessary even though the payment is not covered by proper sanction.
(D) Action is regular. Provided he informs the position to his superior officer
ഉ:--(C) Action is irregular. Under no-circumstances money paid should be kept out of accounts a day longer than is absolutely necessary even though the payment is not covered by proper sanction.
(8) the amount of any allowance, such as travelling allowance, granted to meet expenditure of a particular type, should be so regulated that it is not on the whole a source of profit to the recipient.
42 The Government have power to incur any expenditure provided that it does not contravene the provisions of the Constitution of India or any Law or any Rules made under any one of them and subject to the limitations mentioned in Article 68 in regard to certain posts.
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43 An authority subordinate to the Government may sanction expenditure or advances from public moneys in those cases only in which it is authorised to do so by—
(i) the provisions of any legislative enactment for the time being in force or of rules made under any such enactment; or
(ii) the rules in this Code or any other Code or Manual issued by or with the approval of Government; or
(iii) an order of the Government delegating to it powers to incur expenditure of a specified kind.
Nothing contained in this article shall empower any subordinate authority to sanction, except when the Government have expressly accorded their previous sanction in each case, any expenditure involving the introduction of a new principle or practice.
- (a)In every application for sanction to fresh expenditure it should be distinctly stated whether provision for the proposed expenditure has been made in the budget appropriations for the year, and if such provision has not been made whether sufficient funds can be found by re-appropriation in case the fresh expenditure involved is not on a ‘New Service’ (See Article 42).
(b) Authorities which sanction new expenditure after funds have been communicated, should be careful to indicate the source of appropriation.
Where it is desired to sanction expenditure before funds have been communicated, as may be necessary in order to avoid delay in starting work at the beginning of a new financial year or to prevent duplication of orders, the authority which does so should be careful to add the words “subject to funds being communicated in the budget of the year”.
Note :–
Vague expression such as “subject to budget provision” should be carefully avoided in conveying sanctions to expenditure.
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Communication of Sanction
അനുമതിയുടെ ആശയവിനിമയം
(Article. 45)
If the sanctioning authority is the Government, except in cases where power may have been delegated to Departments under rules approved by the Finance Department and in cases where the specific concurrence of the Finance Department has been given [* two copies of the sanctions should be forwarded to the Accountant General, one signed in ink and the other unsigned, prominently marked ‘Duplicate-Not for payment’.The duplicate copy should be sent to the Accountant General by name in separate cover]. In cases where the specific concurrence of the Finance Department has been given that fact should be specific in the address entry of the order sanctioning the expenditure.
Financial sanctions communicated to audit should invariably be signed in ink by the sanctioning authority or other officers authorised for the purpose. No action will be taken in audit on copies of financial sanctions issued over facsimile and cyclostyled signatures of sanctioning authorities or other authorised officers.
Note 2:–
Copies of sanctions/orders relating to grant of advances to non-gazetted officers (except those relating to House Building Advance and Advance for the purchase of a Motor Car/Motor Cycle/ Scooter) need not be forwarded to the Accountant General.
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- An order sanctioning an addition to the pay of any Government servant should state briefly the reasons for granting it, so as to enable the Accountant General to verify that its classification as special pay or compensatory allowance, as the case may be, is correct. Whenever, as in this instance, a rule requires that the reasons for granting any concession or allowance be mentioned in the order sanctioning it, if it is considered undesirable to mention the reasons in the official order, the sanctioning authority should communicate them confidentially to the Accountant General.
- Every order sanctioning a grant of land or alienation of land revenue, other than an assignment of land revenue, which is treated as a cash payment should be communicatedto the Accountant General with the details necessary to enable him to audit the sanction accorded.
- Any authority which passes an order affecting the personal emoluments, posting, leave, etc., of any Gazetted Government servant should communicate a copy to the Accountant General; but when any such order is notified in the Government Gazette a separate copy need not ordinarily be sent to the Accountant General. An order of a special nature sanctioning the grant to a non-gazetted Government servant of any emoluments in addition to those admissible under the rules relating to the post which he holds or ordering the discontinuance of any such additional emoluments previously sanctioned, should be communicated to the Accountant General. Otherwise, it is not necessary to communicate to the Accountant General orders affecting the personal emoluments of non-gazetted Government servants. The authorities preparing the pay bills and absentee statements concerned should include in them all the information required for auditing the pay and allowances of non-gazetted Establishments and are responsible for seeing that the orders of the competent authority are obtained in each case as required by the rules.
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Date of Effect of Sanction
അനുമതിയുടെ പ്രാബല്യത്തിലുള്ള തീയതി
49.. Statutory rules made by the Government which are required by the law to be published take effect from the date on which they are published in the manner, if any, specified in the relevant Act or, if no special mode of publication is laid down, from the date on which they are published in the Government Gazette. Statutory rules made by the State Government which are not required by law to be published take effect from the date of the order issuing the rules. A sanction of the Government or an authority subordinate to the Government takes effect from the date of the order conveying the sanction.
Generally concessions such as revision of pay, grant of compensatory allowances and special pay, should not be given with retrospective effect.
If, however, any such rules or orders themselves provide that they take effect from a specified date, they take effect accordingly.
Lapse of Sanction
അനുമതിയില്ലായ്മ
(Article. 50)
- A sanction for any fresh charge shall, unless it is specially renewed, lapse if no payment in whole or in part has been made during a period of twelve monthsfrom the date of issue of the sanction, provided that :
(i) When the period of currency of the sanction is prescribed in the departmental regulations or is specified in the sanction itself, it shall lapse on the expiry of such period; or
(ii) When there is specific provision in a sanction that the expenditure would be met from the budget provision of a specified financial year, it shall lapse at the close of that financial year; or
(iii) In the case of purchase of stores, a sanction shall not lapse if tenders have been accepted (in the case of local or direct purchase of stores) or indents have been placed (in the case of central purchases) on the central purchase organisation, within the period of one year of the date of issue of sanction, even if the actual payment in whole or in part has not been made during the said period.
In cases, excepting those mentioned in clause (ii) above in which payment in part has been made within a period of twelve months from the date of issue of the sanction, the subsequent payment of the balance may subject to the existence of budget provision, be made without a fresh expenditure sanction. The bill for the subsequent payment, besides containing a reference to the expenditure sanction, should also contain a reference to the number and date of the voucher under which the first payment was made.
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Note:– The above rules does not apply to
(i) the sanction for an allowance granted to the holders of a post or a class of posts subject to certain conditions but not drawn by a particular incumbent or incumbents because the conditions are not fulfilled.
(ii) the sanction of a competent authority for additions to be made to a permanent establishment progressively from year to year, and
(iii) to sanction conveyed in an order passed by a court of law in its judicial capacity.
Contracts
All contracts should be in the form of written agreements expressed to be made by the Governor and signed by the competent authority.
എല്ലാ കരാറുകളും ഗവർണർ പ്രകടിപ്പിക്കുകയും യോഗ്യതയുള്ള അതോറിറ്റി ഒപ്പിടുകയും ചെയ്യുന്ന രേഖാമൂലമുള്ള കരാറുകളുടെ രൂപത്തിലായിരിക്കണം.
Contracts regarding which there are no definite rules or orders of Government as to conditions, forms, etc., should be entered into only after obtaining the sanction of Government.
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Whenever a contract is made by or on behalf of the Government, the following general principles should be observed :¬
(i) The terms of the contract should be precise and definite and there should be no room for ambiguity or misconstruction of any of its provisions;
(ii) Before finally entering into a contract on behalf of Government, the Government servant concerned should take legal and financial advice except in those particular cases or classes of cases in regard to which the departmental codes or the Government orders issued from time to time contain clear and complete instructions ;
(iii) Contracts for the supply of stores or the execution of works should be made as far as possible only after openly inviting and receiving tenders from all who wish to tender, and in cases in which the lowest tender is not accepted, reasons should be recorded;
(iv) In selecting the tender to be accepted, the financial status of the individuals and firms tendering must be taken into consideration in addition to all other relevant factors;
(v) The terms of a contract once entered into should not be materially varied without the previous consent of the Government or the authority competent to enter into the contract as so varied;
(vi) Standard forms of contracts should be used in all cases for which they have been prescribed, and the rates mentioned in the contract should be subject to adequate prior scrutiny;
(vii) When a contract is likely to endure for a period of more than five years, it should, wherever feasible include a provision for an unconditional power of revocation or cancellation by Government at any time on the expiry of six months notice to that effect; and
(viii) Whenever it is likely that a contractor will be entrusted with any Government property in connection with his contract, a provision should be inserted in the contract safeguarding the Government against loss or damage in respect of any Government property that may be entrusted to him or his servants.
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(ix) The Government servant who enters into a contract on behalf of Government and also his subordinates are responsible for strictly enforcing the terms of the contract and for seeing that no act is done that would tend to nullify or vitiate the contract.
The authorities empowered to enter into contract on behalf of the Governor are specified in the Book of Financial Powers. All contracts in regard to which the Government have not issued any definite rules or orders as to conditions, forms, etc., and all contracts containing unusual conditions or involving any uncertain or indefinite liability should only be made after obtaining the special sanction of the Government, who will obtain the necessary legal and financial advice in each case.
Whenever it is proposed for special and exceptional reasons to agree to any material variation in the terms of an existing contract made on behalf of the Government, the matter should be referred to the Government for orders.
Arrear Claims
കുടിശ്ശിക ക്ലെയിമുകൾ
(Article. 52)
- 52.Heads of Offices and Departments should distinctly understand that the personal claims of officers accruing under the orders of competent authority should, to avoid undeserved hardship, be discharged with the least delay possible and that the provisions for the entertainment of belated claims made in Articles 53 and 55 below are intended for exceptional cases and where, for unavoidable causes, the speedy settlement of claims is rendered impossible. Every cases of a deferred claim submitted for the sanction of the Head of a Department or the Government, should invariably be accompanied by a clear explanation of the necessity for postponing the settlement of the claim, and where the postponement was avoidable, also by a report of the names of officers responsible for the delay and of the action taken to prevent the recurrence of such cases.
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- (a) As a general rule, a claim against the Government, not, preferred within 2 yearsof its becoming due, should be paid only after sanction from the Head of Department concerned.
Note 1:–
The payment of any arrears on account of establishment claims should be noted in the service book or other service record of the officer concerned immediately on encashment of the claim.
Note 2:–
Sanction of Government will be necessary for the payment of the claims referred to in Article 55 and for time barred claims as laid down in Article 56.
(1) claims on account of pensions which are regulated by Rules 294 and 295 of the Kerala Treasury Code;
(2) interest on Government securities or any other class of payments which are governed by special rules or orders of the Government;
(3) claims on account of pay and allowances other than reimbursement of medical expenses of the non-gazetted Government servants whose names are not required to be shown in the pay bills in accordance with Rule 171 of the Kerala Treasury Code.(4) claims for amounts not exceeding ` 500 other than claims of a recurring nature preferred within three years of their becoming due.Note:– Exception No. 4 above will cover claims which are exactly three years old.
Due Date of a Claim
(b) (1)A claim will be held to have become due either on the date of sanction to the claim or on the date of its accrual, whichever is later and in cases of bills requiring countersignature, on the date of such countersignature.
ഒരു ക്ലെയിം ക്ലെയിമിന് അനുമതി നൽകിയ തീയതിയിലോ അല്ലെങ്കിൽ അത് സമാഹരിച്ച തീയതിയിലോ, ഏതാണ് പിന്നീടുള്ളതെങ്കിലും, countersignature ആവശ്യമുള്ള ബില്ലുകളിൽ, അത്തരം countersignature തീയതിയിൽ ഒരു ക്ലെയിം അടയ്ക്കേണ്ടതാണ്.
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(2) An arrear claim resulting from an order issued with retrospective effect does not arise until the order is issued and should not therefore be treated as a claim allowed to remain in abeyance during the period prior to the date of the order.
(3) Pay and allowances, leave salary and other monthly recurring payments to Government servants become due for payment on expiry of the month to which the claim relates
ശമ്പളവും അലവൻസും, അവധി ശമ്പളവും സർക്കാർ ജീവനക്കാർക്ക് പ്രതിമാസ ആവർത്തിച്ചുള്ള പേയ്മെന്റുകളും ക്ലെയിം ബന്ധപ്പെട്ട മാസത്തിന്റെ കാലാവധി കഴിയുമ്പോൾ അടയ്ക്കേണ്ടതാണ്.
[vide Article 75 (a)]. But such claims of a gazetted officer, which cannot be drawn without authorisation from the Accountant General fall due for payment only on the date on which the authorisation, such as pay slip or leave salary certificate, is issued or on the expiry of the month to which the claims relate, whichever is later.
(4) Increments, promotions and other arrangements involving alterations in pay which were not specifically ordered to be held in abeyance should be held to have become due on the expiry of the month to which they relate Increments, Promotions etc., which were specifically held in abeyance, should be treated as becoming due on the date of sanction
(5) Claims for medical reimbursement should be treated as having become due for payment on the date of completion of the treatment as shown in the “Essentiality Certificate” issued by the authorised medical attendant.
അംഗീകൃത മെഡിക്കൽ അറ്റൻഡന്റ് നൽകിയ “എസൻഷ്യാലിറ്റി സർട്ടിഫിക്കറ്റിൽ” കാണിച്ചിരിക്കുന്ന തുപോലെ ചികിത്സ പൂർത്തീകരിച്ച തീയതിയിൽ പണമടയ്ക്കേണ്ട തുകയായി മെഡിക്കൽ റീഇംബേഴ്സ് മെന്റിനുള്ള ക്ലെയിമുകൾ കണക്കാക്കണം.
6) Claims of travelling allowance whether requiring counter signature or not become due for payment immediately after the close of the month in which the journey is performed.
യാത്രാ അലവൻസിന്റെ ക്ലെയിമുകൾ, counter signature ആവശ്യമാണോ അല്ലെങ്കിൽ യാത്ര നടന്ന മാസം അവസാനിച്ച ഉടൻ തന്നെ പേയ്മെന്റിനായി അടയ്ക്കേണ്ടതല്ല.
(7) Scholarships and grants-in-aid become due for payment on the last day of the month in which they are earned.
സ്കോളർഷിപ്പുകളും ഗ്രാന്റ്-ഇൻ-എയ്ഡും അവർ സമ്പാദിച്ച മാസത്തിന്റെ അവസാന ദിവസം പണമടയ്ക്കേണ്ടതാണ്.
(8) Contingencies such as electricity charges, rents for buildings etc., which have a recurring monthly periodicity are normally due for payment after the expiry of the month in question. If, however, the standing sanctions for these recurring payments are accorded post-facto they should be held to have become due for payment on the date of sanction.
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(9) For the purpose of the rules regarding sanction from the Head of the Department the date on which a claim is presented at the treasury or other office of disbursement should be considered to be the date on which it is preferred.
(c) Claims by local bodies should be preferred within the dates specified for payment, or when no dates are specified, before the close of the financial year in which they fall due, or within six months from the dates on which they fall due, whichever is earlier. In cases where the claims are not made in accordance with the above rules, the payments will not be made unless the specific sanction of Government is obtained.
പേയ്മെന്റിനായി വ്യക്തമാക്കിയ തീയതികൾക്കുള്ളിൽ, അല്ലെങ്കിൽ തീയതികളൊന്നും വ്യക്തമാക്കാത്തപ്പോൾ, അവ വരാനിരിക്കുന്ന സാമ്പത്തിക വർഷം അവസാനിക്കുന്നതിന് മുമ്പായി, അല്ലെങ്കിൽ അവ വരേണ്ട തീയതികളിൽ നിന്ന് ആറുമാസത്തിനുള്ളിൽ, ഏതാണ് മുമ്പുള്ളത്? . മേൽപ്പറഞ്ഞ നിയമങ്ങൾക്കനുസൃതമായി ക്ലെയിമുകൾ ഉന്നയിക്കാത്ത സാഹചര്യങ്ങളിൽ, ഗവൺമെന്റിന്റെ നിർദ്ദിഷ്ട അനുമതി ലഭിച്ചില്ലെങ്കിൽ പേയ്മെന്റുകൾ നടക്കില്ല.
Note:–
The ‘date on which the claims fall due’ means date of receipt by the local body concerned of the orders of the Government authorising the local bodies to draw the grant.
(d)Under the provisions of Section 78-B of the Indian Railways Act, 1890 (9 of 1890), claims for a refund of an overcharge in respect of goods carried by a railway or to compensation for the loss, destruction or deterioration of goods delivered to it should be made to the railway administration within six months from the date of the delivery of the goods for carriage by railway.All officers and subordinates who handle railway consignments should take prompt action in such matters and failure to do so will render them personally responsible for any loss which Government may have to sustain by their negligence.
(e) As a rule, the travelling allowance claims should be preferred within a month of the due date. Controlling officers may pass for payment travelling allowance claims presented more than a month after the due date, only if there is sufficient justification for the delay. The travelling allowance drawn in advance under the rules will be held under objection pending the submission of the final travelling allowance bill. In such cases, if the final travelling allowance bill is not preferred within three months of the due date, the advance drawn should be recovered in lump from the next pay bill of the officer concerned and settled finally. The right of a Government servant/ non-official member serving on Government Committees, Commissions, etc., to travelling allowance, including daily allowance, shall be forfeited or deemed to have been relinquished if the claim for it is not preferred to the drawing officer or controlling officer within one year of the date on which it fell due.
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Note:–
(i) In cases where the adjustment bill is not submitted within the prescribed time, the entire amount of advance will be recovered in lump immediately on the expiry of such time limit. Interest at the rate prescribed at (ii) below will be charged on the entire amount of advance from the date of drawal to the date of recovery of the amount.
(ii) In cases where tour advance is not utilised fully but the adjustment bill is submitted in time, interest at the rate of 18 % per annum will be charged on the un-utilised portion of the advance from the date of drawal to the date of refund of the advance.
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- When any authority, subordinate to the Government, order any payment on an arrear claim on account of under payment detected, the payment ordered should not exceed the amount found to be actually due under the claimon account of a period of two years immediately preceding the date of detection of the under payment. If, in any particular case, it is considered that for special reasons a larger concession should be granted, the matter should be referred to the Government for orders. For the purposes of this article, the date of detection of an under payment means the date on which the under payment is detected by, or brought the notice of the Head of the Department or Office, or, if it is first detected in audit the date when the Accountant General detected it.
- 56.(a)Payment of a claim which is barred by limitation of time under any provisions of law relating to such limitations should ordinarily be refused. No payment should be made on account of any such claims without the special sanction of the In sanctioning payment of such arrear claims, the following procedure should be observed:
(1) The Administrative authorities should check up the claim with reference to the relevant records.
(2)Service Book of the individual should accompany proposals for sanction of arrears of establishment claims
.
(3) The Administrative Department in the Secretariat should while forwarding such claims for consideration of the Finance Department, furnish full particulars of the claims in the form given below:¬
- Name of the claimant
- Nature of the claim (detailed history as to how the claim has arisen should be given.)
3 Details of the claim (a) period, (b) rate per month, (c) amount due.
4 Reasons for delay in settlement (the time taken at various levels should be indicated)
5 Efforts made by the claimant to get the settlement of the claim expedited and with what results.
6 Whether the non-payment of the # claim will affect pension.
7 Details of records, orders and/or other corroborative evidence on the basis of which the claim is considered to be indisputably due (relevant extracts duly attested should be enclosed where it is not possible to submit the records in original).
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(4) A certificate to the effect that the claim has been checked / verified with reference to corroborative records available in his office and that the same has not been drawn and paid previously should also be obtained from the Head of Office concerned and forwarded to the Finance Department.
(5) The payment of any arrear claim to a non-gazetted Government employee should be noted in the service book of the incumbent immediately on encashment of the claim.
Note:–
The Administrative Department in the Secretariat may sanction such claims if the monetary value does not exceed Rupees 500 without consulting Finance Department subject to the procedure prescribed in the rule.]
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(b) The period of limitation will be as given below in respect of the following kinds of arrear claims against Government :–
Article. 56(b)
(i) | Pay and allowances including leave salary – 5 years from the date when the claim fell due for payment. |
(ii) | Travelling allowance – 2 years from the date when the claim fell due for payment. |
(ii) | Pension – 12 years from the date when the claim fell due for payment. |
(iv) | Gratuity-6 years from the date when the claim fell due for payment |
(v) | Claims for supplies made or services rendered to Government -3 years from the date when the claim fell due for payment. |
(vi) | All other claims -3 years from the date when the claim fell due for payment. |
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(b) The rules in Articles 52,53 and 55 apply also to the payment of contingent and miscellaneous charges such as grants-in-aid, scholarships, etc. Scholarships and grants-in-aid become due on the last day of the month in which these are earned. The time limits prescribed in these rules should be calculated from the date on which the charge becomes payable, i.e., from the date of sanction.
Arrear Claims Relating to
Statutory Grants
58. Arrear claims including those relating to Statutory Grants will be sanctioned by Government when the claim is preferred within three years subsequent to the year in which the payment was due. If the claim is preferred after that period, it will be summarily rejected by Government except (a) when money due to a local body has been credited to General Revenues by a mistake on the part of a Government Officer and (b) when the local body concerned is in a position to establish that it had no direct means of ascertaining earlier the mistake, provided that the amount involved exceeds Rupee one.
Supply of Information to Audit
(Article. 59 )
- . It is the duty of every departmental and controlling officer to see that the Accountant General is afforded all reasonable facilities in the discharges of his functions and furnished with the fullest possible information for which he may ask for the preparation of any account or report which it is his duty to prepare. No such information nor any books or other documents to which the Comptroller and Auditor General has a statutory right of access may be withheld from the Accountant General.
According to the proviso to paragraph 18 of the Government of India (Audit and Accounts) Order,1936, in the case of any document certified as a secret document by the Governor, the Auditor General shall accept a statement certified as correct by the Governor as a correct statement of the facts stated in that document. If in any file of the Secretariat there is any enunciation of Policy by any Minister or any statement which is secret not intended to be seen by others the Accountant General is required to be satisfied with the certificate contemplated therein and has no right to insist on having an inspection of it by him. Each case has to be decided with reference to the particular facts in order to find out whether the file contains any secret matter thus disentitling the Accountant General to have an inspection of it.
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Overcharges and Audit Objections
(Article. 60)
- Every Government servant who draws bills for pay and allowances or contingent expenses is primarily responsible for the correctness of the amount for which each bill is drawn . If any amount is drawn in excess of what is due, the drawing officer will be required to make good the excess amount so drawn. If the excess amount cannot for any reason be recovered from the drawing officer, the Government servant, if any, who countersigned the bill will be liable to make good any loss arising from culpable negligence on his part, and the Treasury officer who passed it will be similarly liable to make good any loss arising from culpable negligence on his part.
(Article. 63)
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Maintenance and Check of
Audit Objection Register
(b) The following instructions should be strictly followed in the maintenance and check of the Audit Objection Register maintained in each office:—
(1) When an objection slip (or letter) is received from the Accountant General it should be registered as a new case in the personal register and in the Audit Objection Register as well.
അക്കൗണ്ടന്റ് ജനറലിൽ നിന്ന് ഒരു ഒബ്ജക്ഷൻ സ്ലിപ്പ് (അല്ലെങ്കിൽ കത്ത്) ലഭിക്കുമ്പോൾ അത് വ്യക്തിഗത രജിസ്റ്ററിലും ഓഡിറ്റ് ഒബ്ജക്ഷൻ രജിസ്റ്ററിലും ഒരു പുതിയ കേസായി രജിസ്റ്റർ ചെയ്യണം.
(2) All the audit objections received in a calendar year should be serially numbered in the Audit Objection Register and these serial numbers should be entered in column 1 of the register. If there are two or more items of objections in the same objection slip received from the Accountant General separate serial numbers should be given for each of them.
(3) Sufficient space should be given for each item in order that details as required in each column of the register could be noted.
(4) The Objections should be replied within a fortnight of its receipt. The Head of the Office should initial in the remarks column in token of having sent the reply.
Objections ലഭിച്ച് രണ്ടാഴ്ചയ്ക്കുള്ളിൽ മറുപടി നൽകണം. ഓഫീസ് മേധാവി മറുപടി അയച്ചതിന്റെ ടോക്കണിലുള്ള അഭിപ്രായ നിരയിൽ പ്രാരംഭത്തിൽ ആയിരിക്കണം.
(5) An item should be treated as closed when final reply is given to the Accountant General and the serial number of the item should be rounded of in red ink.
അക്കൗണ്ടന്റ് ജനറലിന് അന്തിമ മറുപടി നൽകുമ്പോൾ ഒരു ഇനം അടച്ചതായി കണക്കാക്കുകയും ഇനത്തിന്റെ സീരിയൽ നമ്പർ ചുവന്ന മഷിയിൽ വട്ടമിടുകയും വേണം .
When the acceptance of the reply is received from the Accountant General the current number and the Accountant General’s reference number should be noted in the remarks column.
(6) There should be only one register for the whole office and a particular person in the office should be made responsible for the maintenance of the register. Every movement of the paper within the same office should be noted in the register.
മുഴുവൻ ഓഫീസിലും ഒരു രജിസ്റ്റർ മാത്രമേ ഉണ്ടാകാവൂ, കൂടാതെ ഓഫീസിലെ ഒരു പ്രത്യേക വ്യക്തിയെ രജിസ്റ്ററിന്റെ പരിപാലനത്തിന് ഉത്തരവാദികളാക്കണം. ഒരേ ഓഫീസിലെ പേപ്പറിന്റെ ഓരോ ചലനവും രജിസ്റ്ററിൽ രേഖപ്പെടുത്തണം.
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(7) The register should be reviewed monthly by the Head of the Office and every fortnight by the Head Clerk or Personal Assistant or such other intermediary supervising officer if there is any.
രജിസ്റ്റർ പ്രതിമാസം ഓഫീസ് മേധാവിയും ഓരോ രണ്ടാഴ്ച കൂടുമ്പോഴും ഹെഡ് ക്ലർക്ക് അല്ലെങ്കിൽ പേഴ്സണൽ അസിസ്റ്റന്റ് അല്ലെങ്കിൽ മറ്റേതെങ്കിലും ഇടനില മേൽനോട്ട ഉദ്യോഗസ്ഥർ ഉണ്ടെങ്കിൽ അവലോകനം ചെയ്യണം.
(8) After the close of each month a monthly abstract of audit objections in the following form should be recorded in the register from which the prescribe return of audit objections should be sent:
Month |
No. pending
till the end
of previous
month
|
Nos. received
during the
month
|
Total No.
of
objections
|
No. disposed of during the month | No. pending at the close of the month | Initial of the head of office |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
Audit observations and inspection reports or copies of extracts thereof received from audit should not be passed on to private parties.
(i) A register in Kerala Financial Code Form 4-B , Kerala Financial Code, Vol. II should be maintained in every office to note the details of the pending Inspection Reports and paras.കേരള ഫിനാൻഷ്യൽ കോഡ് ഫോം 4-ബി, കേരള ഫിനാൻഷ്യൽ കോഡ്, വാല്യം. തീർച്ചപ്പെടുത്തിയിട്ടില്ലാത്ത പരിശോധനാ റിപ്പോർട്ടുകളുടെയും ഖണ്ഡികകളുടെയും വിശദാംശങ്ങൾ ശ്രദ്ധിക്കുന്നതിനായി ഓരോ ഓഫീസിലും II പരിപാലിക്കണം.(ii) Details of all Inspection Reports and outstanding paras should be entered in the register with the help of half -yearly statements received from the Accountant General.(iii) This register should be inspected by the Head of Office or an Officer authorised in this behalf at least once in a month and instructions issued for the speedy clearance of the outstanding paras wherever necessary.
- . The Head of the Office should ensure that where a particular type of payment has been objected to by Audit, a similar payment is not made thereafter before the audit objection is finally cleared.
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- An administrative authority should not ordinarily consider any representation or protest against a recovery ordered by the Accountant General unless the representation or protest is received within three monthsfrom the date when the Government servant making the representation received the first intimation of the order.
66. It is the duty of every officer to see to the prompt adjustment of advances outstanding against him in the books of the Accountant General. Each Head of Office will maintain a Register in Form 5 for all special advances drawn by him.
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