• General Financial Rules, 2005

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General Financial
Rules, 2005
Government of India
Ministry of Finance
Department of Expenditure
General Financial Rules (GFRs) are a compendium of general provisions to be
followed by all offices of Government of India while dealing with matters of a
financial nature.
2. General Financial Rules were first issued in 1947 and were in the form of
executive instructions. These were subsequently modified and issued as General
Financial Rules, 1963. Over the last four decades, these GFRs had to be amplified
and supplemented by various decisions of the Government of India. Many of the
rules had also become redundant. These developments including a rapid growth of
alternative service delivery systems, developments in information technology,
outsourcing of services and liberalization of the system of procurement, accounting
and disposal of goods in line with the international practices necessitated an overall
review of the General Financial Rules, 1963. A Task Force was set up for this
purpose. The report submitted by the Task Force was widely circulated to all the
Departments and Ministries and their suggestions were duly considered for making
appropriate changes.
3. General Financial Rules, 2005 have evolved as a result of the wide
consultations and extensive review. The rules have been simplified and put in a
logical sequence for easy comprehension. The appendices and forms of General
Financial Rules, 1963 have also been comprehensively reviewed but for the sake of
convenience and to avoid confusion, the existing form numbers have been retained.
Provisions regulating advances to government servants have been excluded from
GFRs as these are distinct from direct government expenditure. These provisions
have been issued separately as a compendium.
4. It is expected that General Financial Rules, 2005 will provide greater
flexibility to officers in transacting government business while ensuring
accountability commensurate with responsibility at different levels of Government.
5. Finally, Department of Expenditure would like to place on record the
excellent work done by the Task Force on review of GFRs, the CGA, the Office of
the C&AG, Budget Division of Department of Economic Affairs and the Ministries
and Departments which gave valuable inputs for carrying out the exercise.
( Adarsh Kishore )
Secretary to the Government of India
New Delhi, Ministry of Finance
July 1st, 2005. Department of Expenditure
Chapter Name of the Chapter Page No.
1 Introduction 1
2 General System of Financial Management 4
I. General Principles relating to expenditure and
payment of money
II. Defalcation and losses
III. Submission of records & information
3 Budget formulation and implementation. 15
4 Government Accounts 27
5 Works 45
6 Procurement of Goods and Services 49
I. Procurement of Goods
II. Procurement of Services
7 Inventory Management 64
8 Contract Management 71
9 Grants-in-aid and Loans 77
10 Budgeting and Accounting for Externally Aided 103
11 Government Guarantees 109
12 Miscellaneous Subjects 114
I. Establishment
II. Refund of revenue
III. Debt and misc. obligations of Govt.
IV. Security deposits
V. Transfer of land and buildings
VI. Charitable endowments and other trusts
VII. Local bodies
VIII. Destruction of records connected with Accounts
IX. Contingent and Miscellaneous Expenditure.
APPENDIX Subject Page No.
1 Instructions for regulating the Enforcement of 135
Responsibility for losses, etc.,
2 Procedure for the preparation of Detailed Estimates 137
of Receipts
3 Instructions for the preparation of Detailed Estimates 140
of expenditure from the Consolidated Fund
4 Procedure for compilation of Detailed Demands for 152
5 Procedure for consolidation of the Estimates and Deleted
Demands for Grants
6 Procedure to be followed in connection with the 156
Demands for Supplementary Grants
7 The Contingency Fund of India Rules 159
8 Rules for the Supply of Articles required to be Deleted
purchased for Public Services.
9 Rules regulating the Purchase of Stationery Stores Deleted
for the Public Service
10 Subsidiary Instructions in regard to the terms of Deleted
occupation of Government residences
11 Transfer of Land and Buildings between the Union 164
and State Governments
12 Charitable Endowments and other Trusts 168
13 Destruction of Office Records connected with 183
14 Check against provision of funds 193
15 Formula for Price Variation Clause 194
16 Rates of Guarantee Fee prevalent in July, 2004 195
Form Description Page No.
Serial No.
GFR 1 Model Form of Warranty Clause Deleted
GFR 2 ---- Deleted
GFR 3 Statement of new Major Works under Civil Works - Deleted
Central ……
GFR 4 Application for an Additional Appropriation 196
GFR 5 Revenue Receipts 197
GFR 5 - A Estimates of foreign grants 199
GFR 5 - B Estimates of Interest receipts and loan repayments 201
GFR 6 Liability Register 203
GFR 6 - A Liability Statement 205
GFR 7 Statement of accepted estimates of expenditure 208
GFR 7 - A Revised Estimates - Current year 208
GFR 7 - B Budget Estimates - Ensuing year 208
GFR 8 ------ Deleted
GFR 9 Register showing expenses by Heads of Account 209
GFR 10 Broadsheet for watching receipt of account from 211
Disbursing Officers
GFR 11 Compilation Sheet 212
GFR 12 Consolidated Accounts 213
GFR 13 Broadsheet for watching Receipt of the Returns from 214
the Heads of Departments under a Department of
the Central Government
GFR 14 Intimation regarding payments made by DGS&D Deleted
GFR 15 ------ Deleted
GFR 16 ------- Deleted
GFR 17 Report of Surplus, Obsolete and Unserviceable 215
Stores for Disposal
GFR 18 Sale Account 216
GFR 19 Assets acquired from Grants Deleted
GFR 19 - A Form of Utilization Certificate 217
GFR 19 - B Form of Utilization Certificate 219
GFR 20 Statement of aggregate balance of loan(s) 220
outstanding as on 31st March 20, and details of
GFR 21 Form of Surety Bond. Deleted
GFR 22 Form of agreement for advance for purchase of Deleted
Motor Vehicle etc.
GFR 22 - A ------- Deleted
GFR 22 - B ------- Deleted
GFR 23 Form of agreement for advance for purchase of Deleted
Motor Vehicle etc.
GFR 23 - A Form of Agreement to be executed between a
Department of the Central Government, etc., and an Deleted
Undertaking, etc., owned or controlled by the Central
Government or a State Government at the time of
sanctioning an advance for the purchase of a vehicle
to an employee of the undertaking, etc., during his
deputation with the Central Government (Rule 192-
GFR 24 Form of Mortgage Bond for Motor Vehicle / Personal Deleted
Computer - Initial Advance
GFR 25 Form of Mortgage Bond for Motor Vehicle - Further Deleted
GFR 25 - A Form of Mortgage Bond for Motor Vehicle purchased Deleted
with sale proceeds of an old one (Rule 205)
GFR 26 ------- Deleted
GFR 27 Application form for an Advance for the Purchase of Deleted
a Motor Car/ Motor Cycle / Personal Computer
GFR 27 - A Application Form for an advance for the Purchase of Deleted
Table Fan
GFR 28 Surety Bond Deleted
GFR 29 Form of Agreement for adjustment of refund of Deleted
advance of T.A. given to non-official members of
Committees and Commissions appointed by
GFR 30 Form of Cash Security Bond 222
GFR 31 Form of Security Bond (Fidelity Bond Deposited as 226
GFR 32 Form of Written Undertaking to be executed by an 229
Undertaking / Corporation wholly owned by the
Central Government at the time of sanctioning of a
GFR 33 Certificate of transfer of charge 231
GFR 33 - A Joining Report 233
GFR 34 Fidelity Guarantee Policy 234
GFR 35 Accession Register 238
GFR 36 Notice to borrower about the due date for repayment 239
of loan and interest thereon
GFR 37 Form of application for grant of flood advance Deleted
GFR 38 Register of Policy Holder 241
GFR 39 Register of Grants to be maintained by the 242
sanctioning Authority.
GFR 40 Register of Fixed Assets 243
GFR 41 Stock Register of consumables such as Stationery, 244
Chemicals, Spare parts etc.
GFR 42 Register of Assets of Historical / Artistic value. 245
GFR 43 Government Guarantees. 246
GFR 44 Furnishing of data regarding Guarantees to Ministry 247
of Finance.
KEY New Rule number of the Rules in GFRs 1963 248
retained substantially unchanged in GFRs 2005
Rule 1. Short title and commencement :
(1) These rules may be called General Financial Rules, 2005.
(2) They shall come into force at once.
Rule 2. Definitions : In these rules, unless the context otherwise requires –
(i) "Accounts Officer" means the Head of an Office of Accounts or
the Head of a Pay and Accounts Office set up under the scheme of
departmentalization of accounts;
(ii) "Administrator" means Administrator of a Union Territory;
(iii) "Appropriation" means the assignment, to meet specified
expenditure, of funds included in a primary unit of appropriation;
(iv) "Audit Officer" means the Head of an Office of Audit;
(v) "Competent Authority" means, in respect of the power to be
exercised under any of these rules, the President or such other
authority to which the power is delegated by or under these rules,
Delegation of Financial Power Rules, 1978 or any other general or
special orders issued by the Government of India;
(vi) "Comptroller and Auditor-General" means the Comptroller and
Auditor-General of India;
(vii) "Consolidated Fund" means the Consolidated Fund of India
referred to in Article 266 (1) of the Constitution;
(viii) "the Constitution" means the Constitution of India;
(ix) "Contingency Fund" means the Contingency Fund of India
established under the Contingency Fund of India Act, 1950, in
terms of Article 267 (1) of the Constitution;
(x) "Controlling Officer" means an officer entrusted by a Department
of the Central Government with the responsibility of controlling the
incurring of expenditure and/or the collection of revenue. The term
shall include a Head of Department and also an Administrator;
(xi) "Department of the Central Government" means a Ministry or a
Department of the Central Government as notified from time to time
and includes the Planning Commission, the Department of
Parliamentary Affairs, the President's Secretariat, the Vice-
President's Secretariat, the Cabinet Secretariat and the Prime
Minister's Secretariat;
(xii) "Disbursing Officer" means a Head of Office and also any other
Gazetted Officer so designated by a Department of the Central
Government, a Head of Department or an Administrator, to draw
bills and make payments on behalf of the Central Government. The
term shall also include a Head of Department or an Administrator
where he himself discharges such function;
(xiii) "Finance Ministry" means the Finance Ministry of the Central
(xiv) "Financial year" means the year beginning on the 1st of April and
ending on the 31st of March following;
(xv) "Government" means the Central Government;
(xvi) "Head of a Department" in relation to an office or offices under its
administrative control means (a) an authority specified in Schedule
I of the Delegation of Financial Powers Rules, 1978, and (b) any
other authority declared as such under any general or special
orders of the competent authority;
(xvii) "Head of Office" means (a) a Gazetted Officer declared as such
under Rule 14 of the Delegation of Financial Powers Rules, 1978,
and (b) any other authority declared as such under any general or
special orders of the competent authority;
(xviii) "Local Body" means an authority legally entitled or specially
empowered by Government to administer a local fund;
(xix) "Local Fund" means a local fund as defined in Rule 652 of the
Treasury Rules;
(xx) "non-recurring expenditure" means expenditure other than
recurring expenditure;
(xxi) "President" means the President of India;
(xxii) "Primary unit of appropriation" means a primary unit of
appropriation referred to in Rule 8 of the Delegation of Financial
Powers Rules, 1978;
(xxiii) "Public Account" means the Public Account of India referred to in
Article 266 (2) of the Constitution;
(xxiv) "Public Works" means civil works and irrigation, navigation,
embankment and drainage works;
(xxv) "reappropriation" means the transfer of funds from one primary
unit of appropriation to another such unit;
(xxvi) "recurring expenditure" means the expenditure which is incurred
at periodic intervals;
(xxvii) "Reserve Bank" means the Reserve Bank of India or any office or
agency of the Reserve Bank of India and includes any Bank acting
as the agent of the Reserve Bank of India in accordance with the
provisions of the Reserve Bank of India Act, 1934 (Act II of 1934);
(xxviii) "Subordinate authority" means a Department of the Central
Government or any authority subordinate to the President; and
(xxix) "Treasury Rules" means the Treasury Rules of the Central
Rule 3. Interdepartmental Consultations : When the subject of a case
concerns more than one department, no order should be issued until all such
departments have concurred, or, failing such concurrence, a decision has been
taken by or under the authority of the Cabinet. In this regard it is clarified that
every case in which a decision, if taken in one Department, is likely to affect the
transaction of business allotted to another department, shall be deemed to be a
case the subject of which concerns more than one department.
Rule 4. Departmental Regulations of financial character : All Departmental
regulations, in so far as they embody orders or instructions of a financial
character or have important financial bearing, shall be made by, or with the
approval of the Finance Ministry.
Rule 5. Removal of doubts : Where a doubt arises as to the interpretation of
any of the provisions of these Rules, the matter shall be referred to the Finance
Ministry for decision.
Rule 6. Modifications :
(1) The systems and procedures established by these rules are subject
to general or special instructions / orders, which the Ministry of
Finance may issue from time to time.
(2) The systems and procedures established by these rules may be
modified by any other authority only with the express approval of
the Ministry of Finance.
General System of Financial Management
Rule 7. General Principles : All moneys received by or on behalf of the
Government either as dues of Government or for deposit, remittance or
otherwise, shall be brought into Government Account without delay, in
accordance with such general or special rules as may be issued under Articles
150 and 283 (1) of the Constitution.
Rule 8.
(i) Under Article 284 of the Constitution all moneys received by
or deposited with any officer employed in connection with the
affairs of the Union in his capacity as such, other than
revenues or public moneys raised or received by
Government, shall be paid into the Public Account.
(ii) All moneys received by or deposited with the Supreme Court
of India or with any other Court, other than a High Court,
within a Union Territory, shall also be dealt with in
accordance with Clause (i) of sub-rule (1).
(2) The Head of Account to which such moneys shall be credited and
the withdrawal of moneys therefrom shall be governed by the
relevant provisions of Government Accounting Rules 1990 and the
Central Government Account (Receipts and Payments) Rules,
1983 or such other general or special orders as may be issued in
this behalf.
Rule 9. It is the duty of the Department of the Central Government concerned to
ensure that the receipts and dues of the Government are correctly and promptly
assessed, collected and duly credited to the Consolidated Fund or Public
Account as the case may be.
Rule 10. The Controlling Officer shall arrange to obtain from his subordinate
officers monthly accounts and returns in suitable form claiming credit for the
amounts paid into the treasury or bank as the case may be, or otherwise
accounted for, and compare them with the statements of credits furnished by the
Accounts Officer to see that the amounts reported as collected have been duly
credited. For this each Accounts Officer will send an extract from his accounts
showing the amounts brought to credit in the accounts in each month to the
Controlling Officer concerned.
Rule 11.
(1) Detailed rules and procedure regarding assessment, collection,
allocation, remission and abandonment of revenue and other
receipts shall be laid down in the regulations of the department
responsible for the same.
(2) In departments in which officers are required to receive moneys on
behalf of Government and issue receipts therefor in Form GAR-6
the departmental regulations should provide for the maintenance of
a proper account of the receipt and issue of the receipt books, the
number of receipt books to be issued at a time to each officer and a
check with the officer's accounts of the used books when returned.
Rule 12. Amounts due to Government shall not be left outstanding without
sufficient reasons. Where such amounts appear to be irrecoverable, the orders of
the competent authority shall be obtained for their adjustment.
Rule 13. Unless specially authorized by any rule or order made by competent
authority, no sums shall be credited as revenue by debit to a suspense head.
The credit must follow and not precede actual realization.
Rule 14. Subject to any general or special orders issued by a Department of the
Central Government, an Administrator or a Head of a Department responsible for
the collection of revenue shall keep the Finance Ministry fully informed of the
progress of collection of revenue under his control and of all important variations
in such collections as compared with the Budget Estimates.
Rule 15. Rents of buildings and lands :
(1) When the maintenance of any rentable building is entrusted to a
civil department, other than the Central Public Works Department,
the Administrator or the Head of the Department concerned shall
be responsible for the due recovery of the rent thereof.
(2) The procedure for the assessment and recovery of rent of any
building hired out will be regulated generally by the rules applicable
to residences under the direct charge of the Central Public Works
(3) The detailed rules and procedure, regarding the demand and
recovery of rent of Government buildings and lands, are contained
in the departmental regulations of the departments in charge of
those buildings.
Rule 16. Fines :
(1) Every authority having the power to impose and/ or realize a fine
shall ensure that the money is realized, duly checked and
deposited into a treasury or bank as the case may be.
(2) Every authority having the power to refund fines shall ensure that
the refunds are checked and no double refunds of amounts of fines
collected or refunds of fines not actually paid into a treasury or bank
as the case may be, are made.
Rule 17. Miscellaneous Demands : The Accounts Officer shall watch the
realization of miscellaneous demands of Government, not falling under the
ordinary revenue administration, such as contributions from State Governments,
Local Funds, contractors and others towards establishment charges.
Rule 18. Remission of Revenue : A claim to revenue shall not be remitted or
abandoned save with the sanction of the competent authority.
Rule 19.
(1) Subject to any general or special orders issued by the Government
Departments of the Central Government, Administrators and Heads
of Departments, other than those in the Department of Posts, shall
submit annually on the 1st of June to the Audit Officer and the
Accounts Officer concerned, statements showing the remissions of
revenue and abandonment of claims to revenue sanctioned during
the preceding year by competent authorities in exercise of the
discretionary powers vested in them otherwise than by law or rule
having the force of law, provided that individual remissions below
Rupees one hundred need not be included in the statements.
(2) For inclusion in the statements referred to in Rule 19 (1) above,
remissions and abandonments should be classified broadly with
reference to the grounds on which they were sanctioned and a total
figure should be given for each class. A brief explanation of the
circumstances leading to the remission should be added in the
case of each class.
Rule 20. Departments of the Central Government and Administrators may make
rules defining remissions and abandonments of revenue for the purpose of Rule
19 above.
Rule 21. Standards of financial propriety : Every officer incurring or
authorizing expenditure from public moneys should be guided by high standards
of financial propriety. Every officer should also enforce financial order and strict
economy and see that all relevant financial rules and regulations are observed,
by his own office and by subordinate disbursing officers. Among the principles on
which emphasis is generally laid are the following :-
(i) Every officer is expected to exercise the same vigilance in respect
of expenditure incurred from public moneys as a person of ordinary
prudence would exercise in respect of expenditure of his own money.
(ii) The expenditure should not be prima facie more than the occasion
(iii) No authority should exercise its powers of sanctioning expenditure
to pass an order which will be directly or indirectly to its own advantage.
(iv) Expenditure from public moneys should not be incurred for the
benefit of a particular person or a section of the people, unless -
(a) a claim for the amount could be enforced in a Court of Law,
(b) the expenditure is in pursuance of a recognized policy or
(v) The amount of allowances granted to meet expenditure of a
particular type should be so regulated that the allowances are not on
the whole a source of profit to the recipients.
Rule 22. Expenditure from public funds : No authority may incur any
expenditure or enter into any liability involving expenditure or transfer of moneys
for investment or deposit from Government account unless the same has been
sanctioned by a competent authority.
Rule 23. Delegation of Financial Powers : The financial powers of the
Government have been delegated to various subordinate authorities vide
Delegation of Financial Powers Rules, 1978 as amended from time to time. The
financial powers of the Government, which have not been delegated to a
subordinate authority, shall vest in the Finance Ministry.
Rule 24. Consultation with Financial Advisers : All draft memoranda for
Expenditure Finance Committee or Public Investment Bureau and Cabinet
Committee for Economic Affairs or Cabinet shall be circulated by the Ministry or
Department concerned after consultation with the concerned Financial Adviser of
the Ministry or Department. A confirmation to this effect shall be included in the
draft memorandum at the circulation stage.
Rule 25. Provision of funds for sanction :
(1) All sanctions to the expenditure shall indicate the details of the
provisions in the relevant grant or appropriation wherefrom such
expenditure is to be met.
(2) All proposals for sanction to expenditure, shall indicate whether
such expenditure can be met by valid appropriation or re-
(3) In cases where it become necessary to issue a sanction to
expenditure before funds are communicated, the sanction should
specify that such expenditure is subject to funds being
communicated in the Budget of the year.
Rule 26. Responsibility of Controlling Officer in respect of Budget
allocation: The duties and responsibilities of a controlling officer in respect of
funds placed at his disposal are to ensure :
(i) that the expenditure does not exceed the budget allocation.
(ii) that the expenditure is incurred for the purpose for which funds
have been provided.
(iii) that the expenditure is incurred in public interest.
(iv) that adequate control mechanism is functioning in his department
for prevention, detection of errors and irregularities in the financial
proceedings of his subordinate offices and to guard against waste
and loss of public money, and
(v) that mechanism or checks contemplated at (iv) above are
effectively applied.
Rule 27.
(1) Date of effect of sanction : Subject to fulfillment of the provisions
of Rule 6 of the Delegation of Financial Powers Rules, 1978, all
rules, sanctions or orders shall come into force from the date of
issue unless any other date from which they shall come into force is
specified therein.
(2) Date of creation to be indicated in sanctions for temporary
posts: Orders sanctioning the creation of a temporary post should,
in addition to the sanctioned duration, invariably specify the date
from which it is to be created.
Rule 28. Powers in regard to certain special matters : Except in pursuance of
the general delegation made by, or with the approval of the President, a
subordinate authority shall not, without the previous consent of the Finance
Ministry, issue an order which -
(i) involves any grant of land, or assignment of revenue, or
concession, grant, lease or licence of mineral or forest rights, or
rights to water power or any easement or privilege of such
concessions, or
(ii) involves relinquishment of revenue in any way.
Rule 29. Procedure for communication of sanctions : All financial sanctions
and orders issued by a competent authority shall be communicated to the Audit
Officer and the Accounts Officer. The procedure to be followed for
communication of financial sanctions and orders will be as under :-
(i) All financial sanctions issued by a Department of the Central
Government which relate to a matter concerning the
Department proper and on the basis of which payment is to
be made or authorized by the Accounts Officer, should be
addressed to him.
(ii) All other sanctions should be accorded in the form of an
Order, which need not be addressed to any authority, but a
copy thereof should be endorsed to the Accounts Officer
(iii) In the case of non-recurring contingent and miscellaneous
expenditure, the sanctioning authority may, where required,
accord sanction by signing or countersigning the bill or
voucher, whether before or after the money is drawn, instead
of by a separate sanction.
(iv) All financial sanctions and orders issued by a Department of
the Central Government with the concurrence of the Internal
Finance Wing or Ministry of Finance, as applicable, should
be communicated to the Accounts Officer in accordance with
the procedure laid down in Rule 25 of the Delegation of
Financial Powers Rules, 1978, and orders issued thereunder
from time to time.
(v) All financial sanctions and orders issued by a department
with the concurrence of the Ministry of Home Affairs or
Comptroller and Auditor General of India or Department of
Personnel should specify that the sanction or orders are
issued with the concurrence of that Department along with
the number and date of relevant communication of that
Department wherein the concurrence was conveyed.
(vi) All orders conveying sanctions to expenditure of a definite
amount or up to 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
(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 should be endorsed to the Audit Officers:-
(a) Sanctions relating to grant to advances to Central
Government employees.
(b) Sanctions relating to appointment or promotion or
transfer of Gazetted and non-Gazetted Officers.
(c) All sanctions relating to creation or continuation or
abolition of posts.
(d) Sanctions for handing over charge and taking over
charge, etc.
(e) Sanctions relating to payment or withdrawal of
General Provident Fund advances to Government
(f) Sanctions of contingent expenditure incurred under
the powers of Head of Offices.
(g) Other sanctions of routine nature issued by Heads of
Subordinate Officers (other than those issued by
Ministries or Departments proper and under powers of
a Head of Department).
(xii) Sanctions accorded by competent authority to grants of land
and alienation of land revenue, other than those in which
assignments of land revenue are treated as cash payment,
shall be communicated to the Audit and/ or the Accounts
Officer, as the case may be, in a consolidated monthly return
giving the necessary details.
Rule 30. Lapse of sanctions : A sanction for any fresh charge shall, unless it is
specifically renewed, lapse if no payment in whole or in part has been made
during a period of twelve months from the date of issue of such 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 periods; or
(ii) when there is a 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 the indent has been placed (in the case of Central Purchases) on
the Central Purchase Organization within the period of one year of the
date of issue of that sanction, even if the actual payment in whole or
in part has not been made during the said period.
Rule 31. Notwithstanding anything contained in Rule 30, a sanction in respect of
an addition to a permanent establishment, made from year to year under a
general scheme by a competent authority, or in respect of an allowance
sanctioned for a post or for a class of Government servants, but not drawn by the
officer(s) concerned, shall not lapse.
Rule 32. Remission of disallowance's by Audit and writing off of
overpayment made to Government servants : The remission of disallowance's
by Audit and writing off of overpayments made to Government servants by
competent authorities shall be in accordance with the provisions of the
Delegation of Financial Powers Rules, 1978, and instructions issued thereunder.
Rule 33. Report of Losses :
(1) Any loss or shortage of public moneys, departmental revenue or
receipts, stamps, opium, stores or other property held

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