Section 7 in Manipur Delegation of Financial Powers Rules, 1995
7. Powers of subordinate authority.
- (i) Subject to the provisions of these rules, the Departments of the State Government, Heads of Departments and authorities subordinate to them shall in relation to renewal for sanction of staff, schemes sanctions to works expenditure, incurring of contingent expenditure, incurring of miscellaneous expenditure, write off of losses etc., have the powers respectively specified in Schedules I, II & III; provided that the powers delegated to subordinate authority can also be exercised by a higher authority in relation to such subordinate authority.(ii)A subordinate authority shall in regard to matters no covered by Schedules I to III exercise such powers as may be specified from time to time by general or special order of the Government.(iii)An authority empowered by or under these rules to incur contingent miscellaneous expenditure shall exercise such power subject to the following conditions, namely:(a)The rules for the supply of articles required for the public service and the rules regulating the purchase of stationery stores for the public contained in Financial Rules and general or special order on the subject issued from time to time shall be followed.(b)In regard to contingent expenditure on each item specified in Column 2 of the Schedules to the rules, orders, restrictions or scales specified in Column 3 or 4 of the Schedule against the item shall be observed.(c)In regard to miscellaneous expenditure, any rules, orders, restrictions or scales as may be made imposed or prescribed by the Governor shall be observed.(d)No contingent or miscellaneous expenditure of an unusual character or involving any departure from the rules, orders or restrictions or scales referred to in Clauses (b) and (c) shall be incurred nor shall any liability be undertaken in connection therewith without the previous consent of the Finance Department.Explanation. - In these rules and the Schedules-(i) "Contingent expenditure" means all incidental and other expenditure on stores, which is incurred for the management of an office, for the working of technical establishment, such as a laboratory, workshop, industrial installation, store depot and the like, but does not include any expenditure which has been specifically classified as falling under some other head of expenditure, such as, "Works", "Stock", "Tools" and "Plants".Note. - (a) The term "per annum in each case" in respect of recurring contingent expenditure means "each type of expenditure" e.g., if a subordinate authority is empowered to incur expenditure on repairs up to Rs. 1,000 p.a. in each case, it would be competent for it to incur expenditure on repairs on any number of occasions during the year but subject to a limit of Rs. 1,000 for that year.(b)The term "each case" in respect of non-recurring contingent expenditure means "on each occasion". If on a particular occasion, number of articles of furniture/stationery are to be purchased, the powers of the sanctioning authority should be reckoned with reference to the total value of articles of furniture/stationery to be purchased on that occasion, and not with reference to individual articles like tables, chairs, racks etc. constituting the furniture, or type paper, duplicating paper, carbon paper etc. constituting the stationery. Thus subordinate authority empowered to incur expenditure on the purchase of furniture/stationery to the extent of Rs. 1,000 in each case, would be competent to purchase various articles of furniture's/stationery not exceeding Rs. 1,000 in value on each occasion.(c)"Miscellaneous expenditure" means the expenditure other than expenditure falling under the category of pay and allowances of Government servants, leave salary, pensions contingencies, grants-in-aid, contributions, works, stock, tools and plants and the like.Note. - Incurring of expenditure by subordinate authorities on entertainment (light refreshment), foundation stone laying ceremonies and opening of buildings shall be subject to general instructions issued by the Finance Department.
