Section 150 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
150. Advances on account of improvements.
- Money may be drawn from the treasury in advance for works of improvement including the construction of and repairs to tahsil offices and quarters for establishment in Government estates. When works are executed departmentally or through villagers and their headmen, as in Palamau, the advance should cover the monthly requirements only, and any unexpended balance at the close of the month should be refunded to the treasury either in case or by deduction from the next bill, care being taken that no money is kept in hand after the 31st March. When contractors are employed they should not be granted any advance before the work is begun; they may be paid only up to 75 per cent of the value of the work actually done, or materials supplied or brought to site. Such advances should, however, be adjusted as early as possible and in no circumstances should they remain outstanding for more than a period of six months or after the close of the financial year whichever is earlier, except advances made in the Kolhan Government estate in Singhbhum, which, by special concession, are permitted to remain outstanding, if necessary, for one year.(i)The following additional instructions should also be observed in drawing advances from the treasury:-(i)No money should be withdrawn from the treasury unless it is required for immediate disbursement. It is not permissible to draw advances from the treasury either for works the completion of which is likely to take a considerable time or to prevent the lapse of budget grants. If owing to unforeseen circumstances money drawn in advance is not immediately needed, it should be refunded into the treasury until it is required.(ii)It will seldom be necessary to draw in a lump sum the whole amount estimated for a given work; payment by instalments will generally be found sufficient.(iii)On no account should money be drawn as an advance unless there is every reason to believe that the work for which it is required will be completed and paid for within the financial year. In the district of Palamau, it is permitted to advance money during the last three months of the financial year for works which have actually been started during the current year and are expected to be completed within the first three months of the next financial year.(iv)The drawing of balances about to lapse at the close of one financial year, with a view to spending them in the following year is contrary to the provisions of Rule 107 of the Bihar Budget Manual, 1950 and is highly irregular.(v)In order to minimise irregularities and unnecessary correspondence regarding these advances, a detailed account with vouchers showing the amounts actually disbursed during the month out of the advances drawn, should be submitted at the close of each month to the Accountant-General, for adjustment; and, as an additional check, quarterly return in the form given in Appendix C (6), showing advances outstanding for more than three months should be submitted to the Accountant General and to the Commissioner of the Division for their information.Note 1. - The period of adjustment of money drawn in advance for improvements in the Kolhan Government estate in Singhbhum may be extended, when necessary to a maximum period of one year, it being left to the Commissioner of Chota Nagpur to ensure in such manner as he deems proper that the concession is not abused and that the drawings from the treasury by the Deputy Commissioner, Singhbhum, are not in excess of immediate requirements. In no circumstances should advantage be taken of this special concession to draw in advance at the close of the year in order to prevent a lapse of grant, money which cannot be adjusted during the year or which is not required as a bona fide advance to contractors for works which have actually been started during the current year and are expected to be finished within a reasonable period from the commencement of the next financial year.Note 2. - The Rules given in Financial Rules Appendix 6 to the Bihar and Orissa Account Code and Rules 154-155, 175-181 and 183 of that Code should be followed as far as they are applicable when tahsil buildings and quarters for establishment in Government estates are constructed or repaired and works of improvement are executed through contractors.
