Section 9(1) in Delegation of Financial Powers Rules, 1978
(1)Administrative Departments have full powers to sanction re-appropriation of funds subject to the following conditions and the overall limitations of legislative approval inherent in financial authorisations -(i)Funds shall not be re-appropriated from one Major head of account to another.(ii)No re-appropriation shall be made from sanctioned grants for Plan schemes to meet expenditure in the non-plan sector.(iii)Within the plan sector, funds will not be re-appropriated across State Plan, Central Plan and Centrally Sponsored groups.(iv)Within the non-plan sector, funds shall not be re-appropriated from grants meant for special non-plan schemes.(v)Funds shall not be re-appropriated to meet expenditure which has not been sanctioned by a competent authority.(vi)Funds provided for Charged expenditure shall not be re-appropriated to meet Voted expenditure and vice versa.(vii)No re-appropriation shall be made from and to the provision for Secret Service expenditure.(viii)No re-appropriation shall be made between Primary Units which would involve augmenting the provision under any such unit by more than twenty-five per cent.(ix)Re-appropriation of funds for Office Expenses, Travelling Allowance and Contingent Expenditure shall be subject to following restrictions:(a)The existing provision shall not be augmented by re-appropriation or transfer between primary units;(b)No re-appropriation shall be made from and to a provision specifically, budgeted for a special purpose or to cover an expenditure which requires the sanction of Government e.g., purchase of vehicles; and(c)No re-appropriation shall be made to or from sums provided for payment of contribution to or recoveries of expenditure from another Government.(x)The provisions under "other allowances" shall not be augmented either by re-appropriation or by transfer within the primary units under a Major Head of Account.(xi)No re-appropriation shall be made from savings under items expenditure in respect of which is partly or fully met from sources such as Reserve Funds, Statutory Bodies, etc., and is accounted for as reduction of expenditure.(xii)Expenditure on "works" will be subject to the following further conditions :-(a)Provision of paragraph 3:7:1 read with paragraph 6:3: 15(3) of the O.P . W.D. Code should be scrupulously followed before issuance of work order.(b)Funds shall not be re-appropriated for any work which has not received administrative approval and technical sanction as prescribed by rules from time to time.(c)The amount appropriated for any work shall not exceed the amount approved or sanctioned for that work by a sum greater than the excess which may be authorised under the Public Works Department Code. Where excess of requirement over the administrative approval or/ and technical sanction need revision of administrative approval or/and technical sanction diversion should be made only after assessment of actual requirement is made on the basis of detailed revised estimates and revised administrative approval of the competent authority is obtained.(d)Provision under "Major Works" relating to Departments other than "Works Department" shall not be re-appropriated without prior concurrence of the Administrative Department concerned.(e)Recoveries in the nature of reduction of expenditure in excess of provisions therefore in the estimate of a work (and if the estimate is spread over a number of years, credit in excess of provisions therefore during a particular year) release additional funds for a work. These additional funds are not admissible for expenditure and should be allowed to lapse. Withdrawal of funds out of this credit for meeting expenditure on other work is also not admissible.(f)Re-appropriation of funds for completion of electrical installations and Public Health portion of building works may be made from out of the composite estimates for the works as a whole.(g)Concurrence of the concerned Departments must be taken before effecting such diversion in case of building works.(h)Subject to the conditions mentioned above the powers of Department and officers-in-charge of Public Works will be as follows :(i)Works, I & P. and U.D. Department Rs. 2,00,000 in each case(ii)Chief Engineers Rs. 50,000 in each case
