Section 5 in Delegation of Financial Powers Rules, 1978
5. Allotment of Funds.
(1)After the Budget has been presented to the Legislative Assembly and Budget documents have been circulated, the Administrative Departments shall allot the provision under different units among the Controlling Officers. Where the provision concerns only one Controlling Officer, it is implied that the allocation is at his disposal. The Controlling Officer shall communicate allotment of funds to the Drawing and Disbursing Officers before the commencement of the financial year.(2)Allotment of funds in respect of schemes, proposals, cleared at the Pre Budget stage should be consistent with the provision made in the Budget and subject to the normal budgetary rules.(3)Allotments in respect of schemes/proposals reserved for further scrutiny should be restricted to the normal requirements for four months, that it till the end of June, to meet the expenditure on continuing posts, contingencies and travelling allowance. Allotments for grants-in-aid, stipends and scholarships for continuing programmes should be subject to similar restrictions.(4)Where a scheme has been reserved for further scrutiny, the Administrative Department shall immediately communicate the particulars to the concerned Head of Department so that expenditure may be regulated suitably. The Department shall also take steps to get the schemes cleared expeditiously and place the full Budget provision at the disposal of the Controlling Officers without avoidable delay.(5)While communicating allotments, it should be stipulated that expenditure can be incurred only after appropriation has been authorised by law.
