25. Inspector General competent to be the Controlling Officer and Head of Department.
(1)Inspector General to be the Controlling Officer and Head of Department for expenditure of prisons.-(i) Subject to the Accounts and General Financial Rules for the time being in force, the Inspector General shall exercise full control over all expenditure of a prison for which provision has been made in the budget:Provided that expenditure incurred on -(a)constructions and repairs,(b)supply of stationery, and(c)supply of medical stores, shall be regulated in accordance with the rules made in that behalf by the Government.(2)Inspector General to cause audit of all bills.- Subject to the provisions of the foregoing rules, all monthly and other bills for prison expenses shall be submitted to, and audited by, the Inspector General through the officer functioning as the accounts officer under the General Financial Rules.(3)Power of Inspector General to sanction expenditure.- The Inspector General may sanction,-(i)any item of expenditure approved and provided for in the budget,(ii)with the sanction of the Government, any special and unusual item of expenditure for which no distinct provision has been made in the budget.(4)(i)The Inspector General may, in case of urgent necessity, sanction the employment of an additional temporary establishment under the powers delegated to him as indicated by any specific orders of the Government:Provided that sufficient budget provision exists or the expenditure for the additional establishment is met by re-appropriation:Provided further that such additional establishment shall not be continued beyond a period of one year without the sanction of the Government.(ii)In case of new posts created by the Government which are not covered in these rules, the Inspector General shall get the duties and functions fixed before the same are filled up.(5)Administration report of prisons.- The Inspector General shall submit annually to the Government, before the 15th April, a detailed report of the working of prisons during the preceding calendar year in such form as the Government may direct.
