Section 17 in Delegation of Financial Powers Rules, 1978
17. Expenditure sanction.
- Expenditure sanction is required only of such schemes and services for which financial provision is made by means of New Demand Schedules. Administrative Departments are competent to issue expenditure sanction subject to the following conditions :(a)There should be adequate Budget Provision for the purpose.(b)Prior concurrence of Finance Department will be necessary in cases where specific point for Posts-budget examination has been raised by the Finance Department at the time of pre-budget scrutiny or where Financial Department have expressly stipulated post-budget scrutiny by them.(c)Restrictions and limitations regarding creation of posts, sanction of re-appropriation, grant of loans, sanction of contingent expenditure, grants-in-aid, contracts, etc., specified in the relevant rules should be observed.(d)In the case of Works Projects governed by Public Works Department Code separate expenditure sanction is not necessary, if specific Budget provision is available. In all cases, however, administrative approval must be obtained before commencement of the work. In exceptional cases, where it is considered necessary to go ahead with execution of the work in anticipation of administrative approval, specific authorisation of Government must be obtained before expenditure is incurred or work-order is issued. The concerned Administrative Department can issue such authorisation in cases where the rough estimated cost is within its powers for according administrative approval. In all cases on such authorisation, administrative approval must be accorded by the competent authority within three months from the date of commencement of the work without which no expenditure can be incurred after three months from the date of commencement of the work.(e)In respect of schemes/proposals which have not been cleared by the Finance Department at the stage of pre-Budget scrutiny. Administrative Department may, pending reference of those schemes/ proposals to the Finance Department, sanction expenditure for the first four months of the financial year, that is, till the end of June, subject to the following conditions :(i)The sanction shall ordinarily be restricted to continuing posts and normal requirements of contingent and travelling expenditure and grants-in-aid stipends and scholarships in respect of continuing schemes. Prior concurrence of the Finance Department will be necessary for continuance of posts created for time-bound operations, purchased of tools, plants, vehicles and heavy machinery and contingent expenses exceeding Rs. 1 lakh.(ii)It shall be the responsibility of the Administrative Department to communicate the particulars of schemes/ proposals for further scrutiny to the Head of Department concerned for regulating the expenditure suitably. The Department shall also take steps to get the schemes/ proposals cleared expeditiously so that full expenditure may be authorised without avoidable delay.Note - Heads of Departments may authorise expenditure on continuing non-Plan Schemes for which provision has been made in the Budget after pre-Budget scrutiny subject to the restrictions and limitations on creation of posts, sanction of pre-appropriation, grants, of loans, sanction of contingent and miscellaneous expenditure, grants-in-aid etc., specified under the relevant rules.(f)In case Finance Department impose any further conditions over and above those mentioned above, it would be the responsibility of Administrative Departments and Heads of Departments to regulate expenditure in accordance with those conditions.
