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State of Manipur - Act

Manipur Delegation of Financial Powers Rules, 1995

MANIPUR
India

Manipur Delegation of Financial Powers Rules, 1995

Rule MANIPUR-DELEGATION-OF-FINANCIAL-POWERS-RULES-1995 of 1995

Published on 29 April 1995
Commenced on 29 April 1995
[This is the version of this document from 29 April 1995.]
[Note: The original publication document is not available and this content could not be verified.]

Manipur Delegation of Financial Powers Rules, 1995Published vide Notification No. 1/5/92-FD(Exp.), dated 29-4-1995, in the Manipur Gazette, Extraordinary No. 46(A), dated 29-4-1995Last Updated 7th February, 2020

1. Short title and commencement.

- (i) These rules may be called the Delegation of Financial Powers Rules, 1995.

(ii)They shall come into force from the 2nd day of May, 1995.

2. Definitions.

- In these rules, unless the context otherwise requires,-

(a)"Administrative approval" means the formal acceptance by the Department concerned of the proposal for a scheme or project or original work (other than a petty work costing Rs. 5,000 or under) to be undertaken for the Department either by the Public Works Department or the Department to which the work may have been assigned by the Governor. Taken with the provision of funds in the budget for the specific work, it operates as a financial sanction to the work;

(b)"Administrative Department" means the Administrative Departments of the Government of Manipur as notified from time to time and includes the Governor Secretariat;

(c)"Appropriation" means the allotment of a particular sum of money by a competent authority from funds placed at his disposal, to meet special expenditure;

(d)"Financial sanction" means the sanction of Government or of an authority to which power has been delegated to incur expenditure of public money including advances given for a specified purpose, and is subject to appropriation of funds;

(e)"Finance Department" means the Finance Department of the Government of Manipur;

(f)"Financial Year" means the period from 1st April to 31st March inclusive;

(g)"Grade of Government servants" means a sub-division, according to pay of a class of Government servant;

(h)"Head of Department" means the authority empowered by the Government to exercise the powers of the Head of a Department as specified in these rules. A list of such authorities is given in Schedule IV to these Rules;

(i)"Head of an Office" means a Gazetted Government servant declared as such by the Government or by the Head of Department under whom he may be employed, with the concurrence of the Finance Department;

(j)"Non-recurring expenditure" means expenditure other than recurring expenditure;

(k)"Pay" means amount drawn monthly by a Government servant as defined in Fundamental Rules 9 (21) (a) (i);

(l)"Public works" means civil works and irrigation, embankment and drainage works;

(m)"Re-appropriation" means the transfer of funds from one primary unit of appropriation to another such unit;

(n)"Recurring expenditure" means the expenditure which is incurred at periodical intervals;

(o)"Subordinate authority" means a Department of the Government or any authority subordinate to the Government;

(p)"Scheme" means a set of homogeneous activities or programme designed to achieve a specified objective in a limited time span. A scheme may include provisions of buildings and staff and also other expenses, both of recurring and non-recurring nature;

(q)"Technical sanction" means the sanction of the competent authority to a properly detailed estimates for a work to be done;

(r)"Rules of business" means the Rules of Business of the Government of Manipur, 1972, as amended from time time.

3. General limitations-Power to sanction expenditure.

(1)It is a primary condition of the exercise of all financial powers that public revenues may be spent only on legitimate objects of public expenditure. In spite of the sanction accorded under these delegations, no expenditure can be incurred unless funds to cover the charge during the year have been provided. So when applying for sanction of competent authority to any expenditure, it should invariably be specified, how it proposed to be met. The sanctioning authority should also include on the body of the sanction how the fund is to be provided.

(2)The expenditure proposals should not be bifurcated merely for the purpose of bringing them under the delegated powers, so as to evade sanction from a higher competent authority.

(3)A subordinate authority may sanction expenditure or advances of public money in those cases only in which it is authorised to do so by-

(a)the provisions of any law or any legislative enactment or rules for the time being in force; or

(b)the codes, manuals and regulations adopted or issued by the Governor or the Government of Manipur; or

(c)any order of the Governor or the Government of Manipur delegating their powers with reference to the provisions of a legislative enactment or to rules approved or orders issued by the Governor or the Government of Manipur; or

(d)any order of the Governor of the Government of Manipur laying down a scale or maximum scale of expenditure; or

(e)those rules in the Schedule appended to those rules.

(4)Nothing contained in sub-Rule (2) shall empower any subordinate authority to sanction without previous consent of the Finance Department any expenditure which involves the introduction of a new principle of practice likely to lead to increased expenditure in future.

(5)The exercise of a subordinate authority of the power to sanction expenditure is subject to observance of any general or special direction which the authority delegating powers may issue at any time whether generally or in reference to a particular case.

4. Effect of sanction.

- (i) Sanction to any given expenditure becomes operative as soon as funds have been made available to meet the expenditure by valid appropriation or re-appropriation.

(ii)A Sanction to recurring expenditure becomes operative when funds to meet the expenditure of the first year are made available by valid appropriation or re-appropriation and remains effective for each subsequent year subject to appropriation in such years and subject also to the terms of the sanction.

(iii)Disbursing Officers must be careful to observe that no sanction whether recurring or non-recurring, and whether given in an authorised code or otherwise, is acted upon if appropriation has ceased to be so made in any year.

(iv)No expenditure should be incurred until the budget has been communicated or authorisation for the purpose has been made.

5. Provision of funds by Legislature.

- Demands for grants and appropriations for "Charged" expenditure are presented to the Legislature on behalf of the appropriate department or authority concerned. After the demands have been voted and the necessary Appropriation Act passed by the Legislature, the amounts so authorised become available to the department or authority concerned for appropriation to meet sanctioned expenditure.

6. Allotment of funds.

- The Department or authority on whose behalf a grant or appropriation for charged expenditure is authorised by the Legislature shall distribute the sanctioned funds, where necessary, among the Controlling and Disbursing Officers subordinate to it. Subject to any special rules or orders issued by the Legislature, the whole or part of the provision under a primary unit may be placed at the disposal of a Controlling or Disbursing Officer, or the primary unit may be broken into a number of secondary units and the provision under any of these, wholly or in part, may be placed at his disposal.

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.

8. Sanction or consent of the Finance Department.

- Wherever the consent or sanction of the Finance Department is required by these rules, such consent or sanction shall be expressed in writing and communication to the Audit Officer by the Department.

9. Communication of financial sanctions.

- (i) All orders conveying sanction to expenditure or advance of public shall be communicated as follows :

(a)If the order is issued by an Administrative Department in exercise of powers delegated under these rules, by the Commissioner, Secretary, Special Secretary, Additional Secretary, Joint Secretary, Deputy Secretary, Under-Secretary, of the Department or by any other officer as may be specially empowered under any Rules of Business, the order should clearly mention the item number and the Schedule of these rules under which the sanction has been accorded. In the cases covered by these rules where the expenditure has been sanctioned with the concurrence of the Finance Department, by the Commissioner Secretary, Special Secretary, Additional Secretary, Joint Secretary, Deputy Secretary, Under-Secretary to the Government in Administrative Department or any other officer of that Department as may be specially empowered under any rules of business, there shall be specific mention in the sanction order that the concurrence of Finance Department has been obtained in form of a specific U.O. No. to be allotted by the Expenditure Section of the Finance Department;

(b)The sanction orders issued under these Rules by the Administrative Department shall be issued under the signature of officials as per limits given below :

Under-Secretary	Up to Rs. two lacs.
Dy./Joint/Addl./Spl. Secretary.	Up to Rs. five lacs.
Secretary/Commissioner.	above Rs. five lacs.

(c)If the order is issued the Head of Department or authority subordinate to him to whom the power to sanction has been delegated by that authority or any gazetted officer authorised with the approval of the Finance Department to sign for him, mentioning the serial number and the Schedule of these Rules under which the sanction has been accorded :

Provided that the copies of the sanctioning memorandum for the Accountant General, Manipur shall be forwarded by an office not below the rank of Under-Secretary duly signed by him, 'in ink' in the case of Administrative Department. In the case of the Heads of Department, copies of such memorandum shall be forwarded under the signature 'in ink' of the Accounts Officer of the Department or of a gazetted officer authorised with the previous consent of the Finance Department;

(d)If the orders issued by the Governor relating to his own establishment, by the Secretary to the Governor.

(ii)The sanctioning authority should in each case intimate to the Accountant General how the expenditure is proposed to be met.

(iii)One copy of sanction orders for amounts exceeding Rs. 10,000 should be endorsed to the Finance Department, Vigilance Commissioner and the Director, Local Fund Audit, Manipur. Copies of all sanction orders irrespective of amounts involved should however be invariably endorsed to the Director, Local Fund Audit, Manipur as Internal Audit Department.

10. Authentication of sanctions.

- In all cases where sanction is issued with the concurrence of Finance Department amounts above Rs. Ten lacs the Administrative Department shall obtain authentication of sanctions from the Finance Department on the body of the Sanction Orders. No treasury shall allow drawal of funds on the basis of sanction orders above Rs. Ten lacs unless they are authenticated by the authorised official of FD in the above manner.

11. Sanction of Economy Board.

(a)Notwithstanding anything contained in these Rules, no orders of sanction amounting to Rs. 50,000 and above should be issued in respect of the following items of expenditure unless the approval of the Economy Board has been obtained :

(i)Air conditioners, luxury fittings to the vehicles;

(ii)Purchase of new vehicles/machineries/bulldozers/tractors etc.;

(iii)Electric typewriters, dedicated word processors, intercom equipments, electronic stencil cutters, dictaphones, tape recorders, photo copiers, copying machines, franking machines, addressographs, filing and indexing system, computers including personal computers VCP/VCR, refrigerators or hot air connector, generating set, duplicating machine, calculators and other machines;

(iv)Costly furniture including carpets, luxurious revolving chairs.

(b)The Economy Board shall consist of Chief Secretary as Chairman and Commissioner/Secretary, Finance and Commissioner/Secretary, Planning as members.

12. Sanction of Project Investment Board (PIB). - (a) No proposal involving of any Project/Scheme and expenditure thereof shall be given administrative approval by the administrative department or shall be posed for funding by way of loans etc. from any financing institution or agency and no expenditure clearance shall be given by the Finance Department without obtaining prior approval of the Project Investment Board. This condition will also cover the cases of assistance/grants-in-aid to the new Organisations/NGOs from the State/Central Government where the assistance/grants-in-aid recommended/proposed is more than Rs. one lac.

The manner of obtaining approval of PIB is described below :

(b)The concerned departments would prepare a detailed memorandum for consideration of the PIB and furnish the copies of the proposal to FD in advance to enable it to process and place the matter before the PIB. Each memorandum should indicate the objective of the proposal, its technical details, feasibility, economic and financial viability, investment and cost benefit analysis and method/source of financing/funding over a period of time. FD would provide necessary Secretarial Support for PIB. The Proposals when received from the Departments would be circulated to the concerned Departments/Members in advance for their views which would be submitted along with the comments of the Administrative Department thereon PIB at the time of its consideration.

(c)Constitution of PIB. - Constitution of the Project Investment Board for pre-sanction scrutiny and examination of expenditure/investment proposals shall be as follows :

(i)	Chief Secretary.	- Chairman.
(ii)	Commissioner/Secretary (Planning).	- Member.
(iii)	Commissioner/Secretary (concerned Department)	- Member.
(iv)	Commissioner/Secretary (Finance).	-Member Secretary.

12. Powers to relax.

- Notwithstanding anything contained in these Rules, the Government may, by general or special order relax any provision of these rules.

13. Residuary financial powers.

- The financial powers of Government which have not been delegated under this rule, authority shall vest in the Finance Department.

I

Powers Delegated to Departments of GovernmentNote. - The following powers are delegated to the departments of Government generally. Certain departments of Government have, however, been given specific powers to incur expenditure on particular terms as detailed in Schedule III:

Sl. No.	Nature of power	Extent of power	General conditions, if any.
Schemes
1.	Renewal of sanction for staff (both plan andnon-plan) sanctioned by the Finance Department.	(a) For one year at a time of the full periodof the sanctioned scheme in respect of posts under "Plan",subject to a maximum period of five years.(b) For one yearat a time for five years in respect of other posts.	(i) Availability of funds by validappropriation.(ii) Conformity with original sanction.(iii)Circumstances with weighed in creating the posts.
2.	To make minor deviations in sanctioned scheme.		Administrative Departments are authorised tomake minor deviations in the sanctioned scheme subject to thefollowing :(i) The allotment for the scheme in the year inquestion is not exceed by more than 10% and the ceiling of totalsanctioned cost is not exceeded.(ii) No increase is made inthe recurring expenditure against saving in non-recurring itemsof expenditure.(iii) If the deviation in the scheme involvescreation of new posts, such posts shall not be created withoutconcurrence of the Finance Department or the Department ofPersonnel, as the case may be.(iv) Expenditure on specialitems of contingencies which require the sanction of FinanceDepartment will continue to be referred to FinanceDepartment.(v) The deviation do not have the effect ofscaling down the physical targets set for the scheme; and(vi)The savings which may be available within the overall allotmentfor the scheme will not be utilised for any "new item ofexpenditure" which requires prior Legislative approvalbefore the expenditure is incurred.
3.	To accord administrative approval to scheme/projects/investment proposals except those involving loans.	(1) Rs. Ten lacs.(2) Above Rs. Ten lacssubject to prior approval and recommendation of ProjectInvestment Board	The Administrative Departments are authorisedto issue administrative approval for approved Plan Schemessubject to the following general conditions :(i) Outlays areavailable in the Budge in accordance with the plan of financingand fund phasing as indicated in the approvedProject/Scheme;(ii) The clearance of PIB in case ofproposals involving expenditure of Rs. Ten lacs and above hasbeen obtained with regard to techno-economic feasibility andviability of the Scheme/Project.(iii) The project detailsare furnished giving the fullest breakdown of expenditure;(iv)Approval of Work Advisory Board to the work Scheme/Project isalso obtained in advance after obtaining approval of PIBwherever required(v) Source of funds and commitments offunding agencies to finance the approved Project/Scheme cost isclearly obtained in advance;(vi) Adequate provision forcompletion of the Project/Scheme over the stipulated period ismade in the sectoral and budgetary outlay under plan.
4.	Issue of financial sanction toSchemes/Projects/investment proposals except those involvingloans.	Up to Rs. five lacs.	The Administrative Departments are authorisedto issue financial sanction for approved plan schemes as laiddown in item 3 excepting expenditure on items of contingencieswhich require the concurrence of Finance Department under theserules and expenditure on creation of new posts, subject to thefollowing general conditions :(i) Funds are available in theBudget;(ii) The scheme etc. has been concurred by FD andclearance of PIB, as the case may be, has been obtained;(iii)The estimates for works should be completed with all detailsgiving the fullest breakdown of expenditure;(iv) The worksis included in the approved work programme of theDepartment;(v) The principles of General Financial Rules arefollowed in all respects;(vi) Financial sanction will bedeemed to have lapsed at the close of the financial year inwhich it was accorded unless renewed; Provided that noexpenditure even within limit prescribed in this sub-rule shallbe sanctioned without the previous consent of the FinanceDepartment if it has the effect of substantially altering thescope of the scheme as accepted by the FinanceDepartment/Planning Department.
Construction/Engineering Works
5.	To accord administrative approval and sanctionexpenditure to plans and estimates for civil works to be carriedout by the PWD/IFCD/ PEHD Power/Minor Irrigation/AutonomousBodies undertaking construction works.	Under non-Plan Rs.two lacs.Other Rs. five lacs.	Provided-1. The work is included in the workprogramme prepared and duly approved by the competent authority.2. The estimates are scrutinised by the appropriate officersunder the control of the Administrative Departments. 3. Thelimits of the admissible outlay prescribed by the FinanceDepartment are not exceeded. 4. Floor area must be according tospecification admissible for post or category-wise. 5. Funds byvalid appropriation are available. 6. Procedures in obtainingadministrative approval under the Central Public WorksDepartment Code are observed.Note.- The power doesnot extend to acquisition of land for which sanction ofRevenue/Finance Department will be necessary.
6.	To accord administrative approval and sanctionexpenditure on works to be executed departmentally:
(a)	Original works.	In case of works involving residential buildingup to Rs. one lac and for other works up to Rs. two lacs.	Subject to Budget provision and that there istechnical personnel competent to scrutinise the estimates andsupervise the work and that the rules laid down for departmentalconstructions of public building contained in Rules 137, 140 and141 of the GFRs are strictly adhered to.Note.- Theterm "residential buildings" does not includeGovernment Hostels.
(b)	Petty works and repairs-
(i)	Execution of petty works and repairs toGovernment owned buildings, including sanitary fittings, watersupply and electric installations in such buildings and repairsto such installations.	Rs. 50,000.	Subject to observance of rules regulatingdepartmental constructions of public buildings contained in GFRs137,140 and 141.Note.- The sanction of a competentauthority for executing the work carries with it the sanctionfor incurring necessary expenditure on the purchase of storesrequired for the works.
(ii)	Repairs and alteration to hired andrequisitioned buildings.	Rs. 5,000 per annum non-recurring and Rs. 1,000per annum recurring.	Subject to Government having the right toremove any installation/material added to the building and/or toadjust the cost from rent to be paid in the case of non-removaland if the landlord refuses to meet the charges himself.
(c)	Sanction excess expenditure over the estimates.	Up to 10% provided the total of the exceededestimate is within their power of sanctioning.	Subject to funds being available as per theapproved work programme and budgetary outlays.
(d)	Renewal of expenditure sanction in respect ofdepartmental works in progress.	For one year at a time.	Subject to Budget provision and conformity withthe original sanction.Note.- The sanction of acompetent authority for executing the work carries with it thesanction for incurring necessary expenditure on the purchase ofstores required for the work.
Miscellaneous
7.	Sanction miscellaneous expenditure in anyindividual case or any object for which no scale or limit to itspower of sanction is prescribed.	Up to Rs. 5,000 if recurring in any singlecase. Up to Rs. 30,000 if non-recurring in any single case.	Provided that-(i) Budget provision exists.(ii)The expenditure is not on a new service which was contemplatedin the Budget.[SeeNote under Explanation (ii) belowRule 7].
Contingencies
8.	(1) Purchase-
(i)	All office equipments including typewriters,electronic typewriters, dedicated word processors, intercomequipments, calculators, electronic stencil cutters,dictaphones, tape recorders, photo copiers, copying machines,addressographs, filing & indexing systems etc. and computersof all kinds.	Rs. two lacs in each case.	Subject toobservance of purchase procedures. For amounts above Rs. 50,000approval of Economy Board and FD's U.O. No. shall be obtainedbefore issue of sanction orders in respect of all itemsrequiring EB's clearance. MANITRON or National InformativeCentre (NIC) should be consulted where necessary.Note.- The term 'each case' should beinterpreted with reference to a given point of time. If, on aparticular occasion, a number of items of office equipments areto be purchased, the powers of the sanctioning authorities areto be reckoned with reference to the total value of equipmentsintended to the purchased on that occasion and not withreference to individual articles constituting the lot.
(ii)	Purchase of instruments, appliances, machinery,tools and plants, tent and camp furniture/equipments and otherstores required for the working of an establishment includinglivestock, plantation equipments, planting materials, firefighting equipments and anciuaries, testing equipments, etc.	(a) Up to Rs. one lac if purchase is made fromCentral Stores Department, or on rate contract or through a dulyconstituted Purchase Board/Tender Committee wherein theAdministrative Department and Finance Department arerepresented.(b) Otherwise up to Rs. 50,000 in each caseprovided cost of each item does not exceed Rs. 10,000.	Subject to Budget provision and provisions ofthe General Financial Rules, 1963 covering the purchase ofstores for public service and any other Government orders on thesubject.
(iii)	Motor vehicles/motor boats/motor launches.	Subject to clearance of Economy Board.	Subject to-(a) Provisions are made in theBudget specifically for such purchase, and(b) Clearance fromEconomy Board & FD's U.O. No. shall be obtained before issueof orders.
(2)	Maintenance and repairs of vehicles.	Up to limits laid down in rules regulating theuse of official vehicles.	As per provisions of the rules regulating theuse of official vehicles.
(3)	Repairs of Bulldozers, tractors and such heavyequipments/ machinery including motor boats/motor launches,firefighting equipments, etc.	Rs. 50,000 per machinery/ vehicle per annumincluding cost of labour, spares & taxes.	Repairs to be got done through GovernmentWorkshop or reputed private workshop, as the case may be, afterobservance of necessary formalities or through authorisedservice agents.
(4)	Expenditure on POL	Full powers.	Subject to availability of fund and limits onconsumption as laid down by GAD.
(5)	Expenditure on Advertisements.	Up to Rs.20,000.	Subject to availability of fund and observanceof the Manipur Advertisement Policy Rules, 1990, as amended fromtime to time.
(6)	Expenditure on exhibitions, shows, fairs.	Up to Rs. 50,000 in each case.	Subject to budgetary provision.
(7)	Freight and Demurrage/wharfage charges.	Up to Rs. 30,000 in the case of freight subjectto an annual limit of Rs. two lacs and Rs. 500 fordemurrage/wharfage subject to annual limits of Rs. 10,000.	Subject to the condition that demurrage andwharfage charges do not accrue due to negligence of departmentalstaff.
(8)	Rent on land and building leased out toGovernment offices.	Full powers.	Subject to Budget provision and approval ofrental charges on the basis of assessment made by the PWD.Note.- Prior concurrence of the Finance Department should beobtained for hire of office accommodation and for fixing themonthly rent.
(9)	Telephone calls.	Full powers up to Rs. 15,000 for officetelephone and Rs. 7,000 for residential telephone on abi-monthly basis.
Others
9.	Sanction to writing off of the irrecoverablevalue of stores, livestock or public money including loss ofstamps.	Up to Rs. 15,000 for livestock and up to Rs.4,000 for others in any single case.	Provided that-The loss does not disclose-(a)defect of system, the amendment of which would require areference to the Finance Department; or(b) a seriousnegligence on the part of a particular Government servant orservants which might call for disciplinary action requiring areference to the Finance Department:Provided further thatall cases of defect in system, theft, embezzlement, fraud orserious negligence should be brought to the notice of theFinance Department.Note.- (1) The expression"Livestock" wherever it occurs should be held to meanelephants, cattle, mule, ponies, sheep, goats, pigs andpoultry.(2) The original value of articles disposed of doesnot exceed Rs. 30,000 in each case.
10.	Sanction refunds of revenue not otherwiseprovided.	1. Up to a maximum of Rs. 5,000.2. Fullpowers if refund is ordered by Court and no appeal/ review isfiled.	Subject to any rules that may be applicable andunless the refund is ordered by the Court.
11.	Sanction the remission of disallowance by AuditOfficer	Up to Rs. 1,000 in each individual case.	Subject to an aggregate maximum of Rs. 1,000 incase of any establishment in which a number of overdrawals aredue to the same case and further subject to the followingconditions :(1) that the money was drawn in good faith;(2)that no defect of system is disclosed;(3) that the overdrawal has not involved other expenditure requiring reference tothe Finance Department or orders of Government.
12.	Acceptance of Tenders.	As prescribed in the instruction regardingacceptance of Tender.	Subject to the prescribed procedure regardingfinalisation of tenders being followed.
13.	Sanction of deputation of Government servants(temporary and permanent) on an approved course of training orinstruction directly connected with the work in Governmentservice in a recognised institute in India, after following theprescribed procedures for selection of such candidates.	Full powers.	For a period not exceeding 12 months. TheOfficers so deputed will be treated as on duty under FR 9 (6)(b) (i) and they will be entitled to the following:(a) Gradepay and allowances as per rules;(b) TA/DA for both onwardand returned journeys as per normal rules separately notifiedfrom time to time :Provided that-(i) Payment of DA and theperiod of entitlement shall be governed by specific TA/DA Rulesin this regard.(ii) The course of training and thedeputation of Officers is in accordance with a training planprepared with the approval of the Department of Personnel andAdministrative Reforms (Administrative Reforms Division) andFinance Department. If such a training plan has not beenprepared approval of the DP and AR (AR Division) and FinanceDepartment should be taken in each case.(iii) No appointmentor engagement of any type of a person is made by the Departmentagainst the vacancy caused by the deputation.(iv) Payment ofDA for the period of deputation will be governed by the TA/DARules notified separately.
14.	Sanction study leave to the Governmentservants.	Subject to conditions enumerated in Column 4.	(a) As prescribed in the rules/instructionsissued regarding Study Leave.(b) Selection is done inaccordance with the instructions issued by the Government fromtime to time.(c) The general conditions given in the ManipurCivil Services (Leave) Rules, 1979, as amended from time totime.(d) Prior concurrence of Finance Department shall beobtained.
15.	(1) Sanction of temporary advance under Rule 12of the GPF (CS) Rules, 1960.	Up to half the amount standing at credit of thesubscriber when it is more than 3 months' pay of the subscriber.	Subject to observance of the provisions of theGPF (CS) Rules, 1960 and instructions of the Finance Departmentshall be obtained.
(2)	Withdrawal under Rule 15 of the GPF (CS) Rules,1960.	Full powers.	-do-
(3)	Conversion of temporary advance intowithdrawal.	-do-	-do-
(4)	Final withdrawal under Rule 31 of the GPF (CS)Rules, 1960.	-do-	-do-
16.	Sanction of Air Travel.	Full powers.	As prescribed in TA Rules and instructionsissued thereunder from time time.
17.	To, sanction grants-in-aid.	Subject to conditions enumerated in Column 4.	Subject to-(a) Provision in the Budget;(b)Concurrence of the Finance Department;(c) Fulfilment of theconditions of specific grant-in- aid rules framed and inconsultation with the Finance Department and keeping in view theprovisions in the General Financial Rules, 1963.(d) In caseof new Organisations, NGO's clearance of PIB has been obtainedwhere the assistance/grants-in-aid recommended/proposed is morethan Rs. one lac.
18.	Fixation of remuneration of lawyer.	Full powers subject to guidelines laid down bythe Law Department with the approval of the Finance Department,Rs. 5,000 in each case in other cases.
19.	Condemnation of machineries, vehicles, spareparts, wireless equipments, fire-fighting equipments, etc.	Full powers.	In accordance with the rules regulating thecondemnation of of vehicles/machineries/spares, etc. notifiedseparately.

II

A. Powers Delegated to the Heads of DepartmentNote. - The following powers are delegated to the Heads of Departments generally. Certain Heads of Departments have however been given specific powers to incur expenditure on particular items as detailed in Schedule III.

Item No.	Nature of power.	Extent of power.	General conditions, if any.
Construction/Engineering Works
1.	To accord administrative approval and sanctionexpenditure to plans and estimates for civil works to be carriedout by the PWD other than residential buildings and projectsinvolving the acquisition of land.	Up to Rs. one lakh.	Provided-(1) The estimates are scrutinised bythe appropriate officers of PWD.(2) The limits of theadmissible outlay prescribed by the Finance Department are notexceeded.(3) Floor area must be according to specificationadmissible for post or category-wise.(4) Funds by validappropriation are available.(5) Observance of procedures inobtaining administrative approval and other formalities underthe CPWD Code.(6) The power does not extend toacquisitioning of lands for which sanction of Revenue/FinanceDepartment will be necessary.
2.	To accord administrative approval and sanctionexpenditure on works to be executed departmentally other thanresidential buildings and projects involving acquisition ofland-
(a)	Original works.	Up to Rs. 50,000.	Subject to Budget provision and that there istechnical personnel competent to scrutinise the works and thatthe rules for departmental constructions of public buildingslaid down in Rules 137, 140 and 141 of the General FinancialRules, 1963 are strictly adhered to.Note.- The term"Residential Buildings" does not include GovernmentHostels.
(b)	Petty works and ordinary repairs to Governmentowned buildings including sanitary fittings, water supply andelectrical installations.	Rs. 10,000 in each case subject to availabilityof funds.	-do-
(c)	Sanction excess expenditure over the estimates.	Up to 10%; provided that the total of theexceeded estimates is in their power of sanctions.
3.	To accord expenditure sanction on schemes/projects/investment proposals etc. where prior AdministrativeApproval of the Government has been obtained.	Rs. 10,000 in each case.	Subject to availability of fund and inaccordance with the pattern of the Scheme/Project/Investmentproposals, etc.
Miscellaneous
4.	Sanction miscellaneous expenditure in anyindividual case or any object for which no scale or limit to itspower is prescribed.	Up to Rs. 2,000 if recurring in any singlecase. Up to Rs., 10,000 if in non-recurring in any single case.	Provided that-(i) Budget provision exists; (ii)The expenditure is not on a new service which has not beencontemplated in the Budget.[SeeNote underExplanation (ii) below Rule 7].
Contingencies
5.	(1) Purchases-
(i)	Purchase of instruments, appliance, apparatus,machinery, such as typewriters, calculators, electronictypewriters, dedicated word processors, intercom equipmentselectronic stencil cutters, dictaphones, tape recorders, photocopies, copying machines, franking, filing and indexing systems,tools and plants, tents, and camp furniture/ equipments,plantation equipments, planting materials, fire fightingequipments and ancillaries, testing equipments etc.	(a) Up to Rs. 50,000 when purchase is madethrough Central Stores Department or on rate contract or througha duly constituted Purchase Board wherein the AdministrativeDepartment and Finance Department are represented(b)Otherwise up to Rs. 10,000 in each case..	(a) Subject to Budget provision and provisionsof the General Financial Rules, 1963 governing the purchase ofstores for the public service and Government instructions issuedfrom time to time.(b) In consultation with therepresentative of MANITRON or National Informative Centre (NIC)or technical experts in other cases where necessary.(c) Foramounts above Rs. 50,000 subject to clearance by EB and FD's No.shall be obtained before issue of sanction order i/r/o thoseitems requiring EB's clearance.(d) Split up of sanction tobring the demand under the delegated power should beavoided.[SeeNote in item 7 of Schedule I].
(ii)	Purchase of furniture for new office or anexpansion of existing office or in replacement of old ones.	Up to Rs. 50,000 in each case subject to amaximum of Rs. one lac per annum.	Subject to Budget provision and to the scalesand types of entitlement of furniture as prescribed and ratesapproved by the Government and also by following purchaseprocedures in case of other items.
(iii)	Purchase of approved office equipments such asclocks, time pieces, table fans, ceiling fans, water filter,etc.	Up to Rs. 3,000 in each case subject to amaximum of Rs. 15,000 per annum.	The limit refers except where otherwise stated,to the cost of each articles or any number of articles of thesame kind purchased at one time, whether for any office or anumber of offices. Normal purchase procedure is to be followed.
(iv)	Local purchase of stationery.	Rs. 5,000 in each case subject to an annuallimit of Rs. 40,000.	Subject to Budget provision. Local purchaseshould be resorted by inviting tender or from the firm approvedby the GAD or at the rates approved by the GAD, as the case maybe.
(v)	Purchase of books, maps, periodicals andnewspapers.	Rs. 10,000 per annum.	Subject to the condition that all chargesincurred are within the Budget allotment sanctioned for thepurpose and that no addition is made to the allotments byre-appropriation from any source, without the previous sanctionof Government, the sanction of the Head of Department issufficient for the purchase of books, maps, publications,newspapers and periodicals required for the essential need oftheir offices or those of their subordinates. Such purchase canbe made only when the books etc. are necessary for the workingof the Department.
(2)	Rent on land and buildings leased out toGovernment offices.	Full powers.	Subject to Budget provision and assessment bythe PWD.Note-Prior approval of Finance Departmentthrough the Administrative Department should be obtained for thefirst assessment of the monthly rent and on subsequent increaseor decrease.
(3)	Urgent printing at local presses (excludingforms standardised or non-standardised).	Rs. 5,000 in case subject to a maximum of Rs.20,000 per annum.	There is no objection in utilising localprivate printing presses where these charge reasonable pricesand the subject matter to be printed is not confidential. Theselimits include the cost of paper. Standardised forms must be gotprinted only at the Government Press. The work may bedistributed after obtaining quotation from different localpresses and in an economical manner. It should be certified ineach bill that the printing could not be undertaken by theGovernment Press that the Bill does not contain any charge forany item above the permissible limit.
(4)	Incur expenditure in connection withexhibition, shows and fairs.	(1) Up to Rs. 25,000 in each case, in case,exhibition, fairs, shows, organised on State wide basis.(2)Up to Rs. 10,000 in each case, in case of District and localexhibition, fairs and shows.	Subject, in both cases, to funds beingavailable in the sanctioned Budget and prior approval of theAdministrative Department is obtained for holding/participation.
(5)	Charges for remittance of treasury.	Up to Rs. 1,000 on each occasion.
(6)	Conveyance hire.	Non-recurring up to Rs. 5,000 per annum.	Subject to-(1) Conveyance hire may bereimbursed to a Gazetted Government servant only when (i) he isdispatched for duty to a place at some distance from office ifthe Government servant is not entitled to draw travellingallowance under the ordinary rules for the journey; or (ii) heis summoned to office outside the ordinary office hour on dutyby a special order and where staff car could not be madeavailable to him.(2) Reimbursement should be made at thescheduled scale of charge for the conveyance used (singleseat).(3) It should not be granted in respect of journey ifthe Government servant concerned is granted any compensatoryleave or is otherwise entitled to receive any specialremuneration for the purpose of the duty which necessitated thejourney.(4) For casual departmental transportation ofmaterials/equipments, a sum of Rs. 10,000 may be reimbursed in ayear.
(7)	Electric, gas and water charges.	Full powers.
(8)	Hire of office furniture, electric fans,heaters, coolers, clocks and call bells, shamiana, kanat,chairs, sofa sets, generating and pumping sets etc. fortemporary use of official functions.	Rs. 250 on each occasion subject to a limit ofRs. 2,500 per annum.
(9)	Municipal rates and taxes/other departmentaltaxes.	Full powers.
(10)	Postal and Telegraph charges-
(i)	Charges for the issue of letters, telegrams,etc.	Full powers.
(ii)	Commission on money orders.	Full powers.
(11)	Supply of liveries, badges and other articlesof clothing etc.	Full powers.	Subject to Government instructions issued fromtime to time.
(12)	Telephone charges.	Full powers up to Rs. 7,000 for officetelephones and Rs. 3,000 for residential telephones on abi-monthly basis.	(1) Monetary ceiling permissible for all callsincluding trunk calls and STD calls by official telephones areadhered to(2) Entitlement of telephones shall be as perinstructions of the Government issued from time to time.(3)Telephone Trunk-Call Register should invariably by bemaintained.
(13)	Expenditure on notices for tender andemployment.	Full powers.	Subject to Budget provision and observance ofthe Manipur Advertisement Policy Rules, 1990, as amended fromtime to time.
(14)	Fire protection expenditure.	Up to Rs. 10,000 per annum per office under theadministrative control, of the Head of Department	Subject to Budget provision and purchase is tobe made from the authorised dealers with ISI standards orcertified by the Director of Manipur Fire Services, Manipur andas per Government instructions issued from time to time.
(15)	Maintenance and repairs of vehicles.	Up to limits as laid done in rules regulatingthe use of official vehicles.	As per provision of the rules regulating theuse of official vehicles.
(16)	Repairs to machinery / equipments otherwisethan through departmental agency (Machinery includes Tractors,Bulldozers, Motor boats, Launches, Fire-fighting equipments)etc.	Up to Rs. 15,000 per machine/vehicle in eachcase subject to annual ceiling of Rs. 50,000.	(1) Repairs are to be got done throughGovernment Workshop or reputed private workshop after observanceof necessary formalities or through authorised service agents,as the case may be.(2) Log Book to be maintained for eachmachine/vehicle.(3) Total Cumulative cost of repairs sincepurchase should not exceed 50% of the cost of newmachine/vehicle.
(17)	Freight and demurrage / wharfage charges.	Rs. 10,000 in each case subject to annual limitof Rs. one lac.	Subject to the condition thatdemurrage/wharfage charges did not accrue due to negligence ofdepartmental staff and subject to the rates approved by theState Transfer Department or where tender formalities have beenstrictly observed.
Others
6.	Write off of the irrecoverable value of Stores(including furniture) livestock or public money lost by fraud ornegligence of individual or other cause.	Up to Rs. 10,000 for livestock and Rs. 1,000for others in any single case.	Provided-(1) The loss does not disclose adefect of system the amendment of which requires the orders ofhigher authority; or (2) A serious negligence on the part ofsome officer or officers which might call for disciplinaryaction requiring the orders of higher authority.
7.	Write off of the value of unserviceable storesincluding livestock and furniture.	Up to Rs. 10,000 for livestock and Rs. 1,000for others in any single case.	Subject to the condition that-(1) Thearticles are disposed of by sale which should ordinarily be bypublic auction.(2) The original value of articles disposedof does not exceed Rs. 15,000 in each case.(3) The StandingCondemnation Board, constituted by the AdministrativeDepartments had approved of the condemnation of articles.Note.- The expression "livestock" wherever it occurs shouldbe held to mean elephants, cattle, mule, ponies, sheep, goats,pigs and poultry.
8.	Refund in cases not otherwise provided forunder statutory Acts, Rules, Orders, etc.	Rs. 1,000 in each case.Full Powers ifordered by a Court.	Provided that-(1) The refund is necessitated byan order which he is himself competent to pass; and(2) Nosingle refund, unless ordered by a Court, exceeds Rs. 1,000.
9.	Award Scholarships/Stipend tenable withinIndia.	Full powers.	Subject to Budget provision and observance ofthe rules and orders of the department finalised in consultationwith the Finance Department.
10.	Acceptance of Tenders.	Subject to limits prescribed in theinstructions regarding Acceptance of Tenders.	Subject to the prescribed procedure regardingfinalisation of tenders being followed.
11.	Sanction of advance under Rule 12(1) or 12(2)of GPF (CS) Rules, 1960.	Up to 3 months' pay or half of the balance atthe credit of the subscriber, whichever is less.	Subject to the conditions laid down in theRules and other instructions issued by the Government from timeto time.
12.	Sanction advance to Government servant underorders of transfer.	Full Powers.	Subject to the conditions laid down in theRules and other instructions issued by the Government from timeto time.
13.	Countersignature of TA/DA bills for officers ofLocal Advisory Bodies.	Full Powers.
14.	Rewards, Fees, Bonus, etc. (other than fees orhonoraria granted to Government servants under the ServiceRules).	Nil.	The powers of Heads of Departments may beregulated by separate guidelines/orders to be issued by theDepartment in consultation with Finance Department or theDepartment of Personnel, as the case may be.
15.	Grant of Fees/Honoraria to the lecturersincluding TA/DA for imparting training of various courses.	Full Powers.	At the rate prescribed by the Department of theGovernment in consultation with the Finance Department andsubject to availability of fund.
16.	Grant of Fees/Honoraria for setting questionpapers, evaluation of answer scripts, invigilation works and tothe officer-in-charge.	Full Powers.	-do-

B. Powers Delegated to the Heads of OfficesNote. - The following powers are delegated to the Heads of Offices generally. Certain Heads of Offices have however been given specific power to incur expenditure on particular items as detailed in Schedule III.

Contingencies
1.	Conveyance hire charges.	Non-recurring up to Rs. 2,500 per annum.	(1) Conveyance hire may be reimbursed to anon-Gazetted Government servant only when (i) he is dispatchedfor duty to a place at some distance from office if theGovernment servant is not entitled to draw travelling allowanceunder the ordinary rules for the journey; or (ii) he is summonedto office outside the ordinary office hour on duty by a specialorder and where staff car could not be made available to him.(2)Reimbursement should be made at the scheduled scale of charge forthe conveyance used (single seat).(3) It should not begranted in respect of journey if the Government servant concernedis granted any compensatory leave or is otherwise entitled toreceive any special remuneration for the purpose of the dutywhich necessitated the journey.(4) For casual departmentaltransportation of materials equipments, a sum of Rs. 5,000 may bereimbursed in a year.
2.	Electric, gas and water charges.	Full powers.
3.	Fire protection expenditure.	Up to Rs. 2,000 per annum for taking suitableprecautionary measures against accidents by fires in thebuildings etc. entrusted to their charges.	Subject to Budget provision and purchase is tobe made from the authorised dealers with ISI standards orcertified by the Director, Fire Service, Manipur and as perGovernment instructions issued from time to time.
4.	Freight charges.	Rs. 1,000 in each case subject to annual limitof Rs. 10,000.
5.	Maintenance and upkeep of motor vehicles.	Up to limits as laid down in rules regulatingthe use of official vehicles.	As per provisions of the rules regulating theuse of official vehicles.
6.	Expenditure on POL	Full powers.	Subject to the scale prescribed by the GADregarding consumption of POL. Drawal of POL from Government oildepot shall be as per instructions of the Government issued fromtime to time.
7.	Repairs to machinery/ equipments otherwise thanthrough departmental agency (Machinery includes Tractors,Bulldozers, Motor Boats, Launches, Fire-fighting equipments)	Up to Rs. 2,000 per machine/vehicle in each casesubject to annual ceiling of Rs. 10,000.	(1) Repairs are to be got done throughGovernment Workshop or reputed private workshop after observanceof necessary formalities or through authorised service agents, asthe case may be.(2) Log book to be maintained for eachmachine/vehicle.(3) Total cumulative cost of repairs sincepurchase should not exceed 50% of the cost of newmachine/vehicle.
8.	Municipal rates and taxes/other departmentaltaxes.	Full Powers.	The expenditure shall be incurred in accordancewith the rules for the payment of Municipal Rates and Taxes onbuildings in accordance with the rules governing the payment ofmunicipal taxes on buildings.
9.	Petty works and repairs to Government buildingsincluding sanitary fittings, water supply and electricinstallations.	Up to Rs. 1,000 in each case subject to anannual limit of Rs. 10,000.	In exercising these powers, the rules fordepartmental constructions and repairs of public buildings laiddown in Rules 137, 140 and 141 of the General Financial Rules,1963 should be strictly adhered to.
10.	Postal and Telegraph charges-
(i)	Charges for issue of letters, telegraphs, etc.	Full powers.	(1) No charges shall be drawn in any contingentbill for any non-service stamps other than those required forletters and other articles sent to foreign countries.Note.- (1) Communications from Government servants regarding theirleave, pay, transfer, leave salary, income tax, fundsubscriptions and other analogous matters are private and notofficial and shall not, therefore, be sent at publicexpenses.Note.- (2) Where the cost of anestablishment is divided between two heads the charge for theservice stamps shall be divided in the same proportion.(2)When service stamps are not accepted in payment of telegramsdespatched on public service, cash payment should be made byavailing of the "Credit Account System" according towhich the telegrams may be booked without prepayment of telegraphcharges and the accounts settled as and when the bills arepresented by the Posts and Telegraphs Offices and drawn throughcontingent bills. If, for any reasons, the "Credit AccountSystem" cannot be availed of, the expenditure should beincurred out of permanent advance, which will be recoupedaccording to the normal procedure.Note.- ForeignState telegrams and inland telegrams bearing priority indicationsmay be issued only by an authority empowered to do so under therules by Director General, Posts and Telegraphs.
(ii)	Commission on money orders.	Full powers.	Charges of remittances of money by postal moneyorder in payment of Government dues shall ordinarily be borne bythe payee and not by Government vide Treasury Rule 197. Cases inwhich and the conditions under which the cost of such remittancesmay be borne by Government are indicated below :(a)Remittances of pay, allowances, etc.- Pay, travelling andother allowances and contingent charges of non-GazettedGovernment servants employed in outlying stations may be remittedby money order at Government expenses, when the stations are at adistance of more than 8 kms. from the nearest Treasury or fromthe remitting office at which such charges are drawn. In casewhere a Government servant belonging to Group 'D' proceeds onleave exceeding one month the net leave salary due to him may, onhis express request, be remitted to him by money order atGovernment expense.(b)Remittances of scholarships.-The remittances at Government expense of scholarships willrequire the sanction of an authority not lower than the Head ofOffice.(c)Remittances of money due to contractors,suppliers, etc.- Where the remittance of such charges bymoney order is unavoidable and is considered necessary in theinterest of public service the cost for such remittance may bedebited to Government with special sanction of an authority notlower than the Head of Office.
11.	Printing and Binding.	Up to Rs. 500 in each case subject to a total ofRs. 5,000 in a year.	There is no objection for utilising localprivate printing presses where these charge reasonable prices andthe subject matter to be printed is not confidential. Where noallotment is made under this head charges up to Rs. 500 in eachcase subject to a total of Rs. 5,000 in a year may be charged tothe allotment under office expenses. These limits include thecost of paper. Standardised forms must be got printed only at theGovernment Press. The work may be distributed after obtainingquotation from different local presses and in the economicalmanner. It should be certified in each bill that the printingcould not be undertaken by the Government Press and that the Billdoes not contain any charge for any item the permissible limits.
12.	Publications, including periodicals.	Up to Rs. 1,000 in each case subject to a totalof Rs. 5,000 in a year.	Subject to the condition that all chargesincurred are within the Budget allotment sanctioned of thepurpose and that no addition is made to the allotments byre-appropriation from any source, without the previous sanctionof Government, the sanction of the Head of Offices is sufficientfor the purchase of books, maps, publications, newspapers andperiodicals required for the essential need of their offices.Such purchase can be made only when the books etc. are necessaryfor the working of the Office.
13.	Telephone Charges-
(a)	Rental charges for Telephones sanctioned by theGovernment.	Full powers.	(1) Monetary ceiling permissible per bi-monthlyfor all calls including trunk call will be Rs. 1,500 perTelephone.
(b)	Call charges.		(2) Entitlement of telephone shall be as perinstructions of the Government issued from time to time.(3)Telephones Trunk Call Register should invariably be maintained.Repairs should be got done through authorised service agents asfar as practicable.
14.	Repairs to Typewriters, Calculating machines,Duplicating machines, etc.	Full powers.
15.	Charges of Audit Fee for internal auditsconducted by the Local Fund Audit.	Full powers.
16.	Incur expenditure in connection withexhibitions, shows and fairs.	Up to Rs. 2,000 in each case for State/DistrictLevel exhibitions, etc.	Subject to Budget provision and approval ofAdministrative Department.
Purchases
17.	Supply of liveries, badges and other articles ofclothing and sanction to payment of washing allowances.	Full powers.	Subject to Government instructions issued fromtime to time.
18.	Local purchase of stationery articles.	Rs. 1,000 in each case subject to an annuallimit of Rs. 12,000.	Subject to Budget provision. Local purchaseshould be resorted to by inviting tender or from the firmapproved by the GAD, or at the rates approved by the G.A.D., asthe case may be.
19.	Local purchase of rubber stamps and officeseals.	Full Powers.	To void the possibility of counterfeiting ofstamps and seals by a dealer, purchases, shall be made withcaution and from firms of repute only.
20.	Purchase of instruments, appliances apparatus,machinery, tools and plants, tents, and camp furniture/equipments, plantation equipments, planting materials,fire-fighting equipments and ancillaries, testing equipments, andother stores in India.	Up to Rs. 5,000 in each case.	(a) Subject to Budget provision and provisionsof General Financial Rules, 1963 governing the purchase of storesfor the public service and Government instructions issued fromtime to time.(b) Split up of sanction to bring the demandunder the delegated power should be avoided.[SeeNotein item 7 of Sch. I].
Others
21.	Sanction of advance to Government servants underorders of transfer.		As per provisions of Rules 222 and 223 of GFRs.
	Miscellaneous
22.	Miscellaneous Office expenses.	Rs. 1,000 if recurring in any single case, Rs.2,000 if non-recurring in any single case.	Provided that-(i) Budget provision exists;(ii)The expenditure is not on a new service which has notcontemplated in the Budget.[SeeNote under Explanation(ii) below Rs. 7]

III

Specific Powers Delegated to Certain Departments of Government, Heads of Department and Authorities Subordinate to themAny Department of Government etc. mentioned below shall exercise the powers indicated against them in regard to matters covered by this Schedule. In other matters they shall have such powers as has been specified in Schedules I & II.

Sl. No.	Nature of power	To whom delegated	Extent of power	General conditions, if any
General Administration Department
1.	Expenditure on State Guests.	GAD	Full powers.	Subject to Budget provision and in accordancewith the rules prescribed in consultation with FinanceDepartment.
2.	Expenditure on non-remunerative contribution toP & T Department.	GAD	Rs. 5,000 per annum per post/telegraph office.	Subject to Budget provision and subject tocondition that no new post/telegraph office should be approvedon NRC system without the prior concurrence of the FinanceDepartment.
Resident Commissioner, New Delhi/SeniorDeputy Resident Commissioner, Calcutta/DSD, Manipur Bhavan,Gawahati
1.	Hiring of vehicles.	Full powers.		In case of shortage of Government vehicles dueto movement of VIPs, Senior, Officers, vehicles can be hired forpersons authorised.
2.	Payment of washing charges in respect ofarticles of Guest House like bedsheet pillow cover, mosquitonet, towel, etc.		Full powers.	Subject to availability of fund.
3.	Telephone charges-
(a)	Rental charges for telephones sanctioned by theGovernment.		Full powers.	Personal calls will be billed against theofficial and records should be kept for this purpose. All trunkcalls should be entered in a register with appropriate details.
(b)	Local call charges.		Full powers.
(c)	Trunk call charges.		Full powers.
4.	Purchase of articles of Guest House like bedsheet, pillow cover, mosquito net, curtains, towels, pillows,cots, etc.		Up to Rs. 5,000 in each case & subject toan annual limit of Rs. 15,000.	Subject to availability of fund and prescribedpurchase procedure being followed.Note.- The DeputyResident Commissioner (Sr), Manipur Bhavan, Calcutta, has beendelegated the financial powers of the Heads of Department inrespect of the Manipur Bhavan, Calcutta subject to the conditionthat the delegation should be restricted to exercise thefinancial powers onlyvideGAD'S Order No. 7/2/91-GAD(1), dated 23-9-1993].
Home Department
1.	Purchase of dry rations for entitledstaff/prison inmates from the FCS Department on cash payment.	DGP/IGP authorised by DGP.	Full powers.	Subject to Budget provision and appropriateprescribed scales.
	IG Prisons, Director, Fire Service.	-Do.-	-Do.-
2.	Purchase of diet articles for entitledstaff/prison inmates through open tenders.	Home Department.	Full powers.	Subject to the prescribed procedures forfinalising contracts being followed and availability of funds.
	DGP/IGP authorised by DGP.	Rs.50,000.
	IG Prisons/ Director, Fire Service.	Rs. 10,000.
3.	Purchase of fresh rations for entitledstaff/prison inmates through open tenders.	DGP.	Rs. one lac.	-do-
	IG Prisons.	Rs. 10,000.
	Commandants Manipur Rifles/ HG(HV)/Principal,MPTS/ Director, Fire Service.	Rs. 50,000.	(Note.- The C.O. and Principal whoseunit is located outside Imphal shall exercise this power. Forthose units, located in Imphal, items shall be purchased throughDGP for the Unit).
4.	Purchase of equipments, appliances etc.including ponies.	Home Department.	Full powers.	Subject to Budget provision and prescribedtender formalities being followed.
	DGP/IGP authorised by DGP.	Up to Rs. two lacs.
	IG Prisons.	Up to Rs. 10,000 per occasion.
5.	(a) Expenditure on rehabilitation ofex-undergrounds.	Home Department.	Up to Rs. one lac in each case.	Subject to Budget provision and otherconditions prescribed by the Government with prior concurrenceof the Finance Department and Guidelines of Government of India,if any.
(b)	Maintenance of peace camps.	Home Department.	Up to Rs. one lac in each case.	-do-
(c)	Relief to victims of ex-undergrounds.	Home Department.	Full powers.	-do-
6.	(a) Sanction deputation of police officers toattend different courses of training within the country up tothe rank of Inspector of Police.	DGP.	Full powers.	For a period not exceeding 12 months. Theofficers so deputed will be treated as on duty under FR9(6)(b)(i) and they will be entitled to the following :(i)Grade pay and allowances as per rule.(ii) IA/DA for bothonward and return journeys as per normal rules separatelynotified from time to time.
(b)	Sanction deputation of Gazetted Officer in theFire Service Department to attend Seminars/Conference/ TrainingCourses etc.	Home Department.	Full powers.	Provided that-(i) Payment of DA and the periodof entitlement shall be governed by specific TA/DA rules in thisregard, (ii) The course of training and the deputation ofofficers is in accordance with a training plan prepared with theapproval of the Department of Personnel and AdministrativeReforms (Administrative Reforms Division) and FinanceDepartment. If such a training plan has not been preparedapproval of the DP and AR (AR Division and Finance Department)should be taken in each case. (iii) No appointments orengagements of any type of a person is made by the Departmentagainst the vacancy caused by the deputation. (iv) Payment of DAfor the period of deputation will be governed by the TA/DA Rulesnotified separately.
(c)	Sanction deputation of non-Gazetted officers inthe Fire Service Department to attend different courses in thecountry.	Director, Manipur Fire Service.	Full powers.
7.	Payments of rewards in connection with thecases under ND and PS Act, 1985.	DGP.	Up to Rs. 10,000 per case to informers andofficers. Beyond Rs. 10,000 sanction will be subject to approvalof NCB.	Subject to availability of fund.
8.	(a) Purchase of wireless equipments, ancillaryequipments, testing and measuring instruments and their sparparts.	DGP/IGP authorised by DGP.	Up to Rs. two lacs in each	Subject to availability of funds and followingcase. the provisions of Financial Rules governing the purchaseof stores for the public service.
(b)	To sanction payment of licence fee for freshlicence for wireless stations which have already been approvedby the State Government.	-do-	Full powers.	Subject to availability of funds.
(c)	To sanction payment of Renewal Licence Fee forwireless stations to the Government of India.	S.P. Wireless.	Full powers.	Subject to availability of funds.
(d)	Purchase of spare parts, tools, electricalgoods and other miscellaneous articles required for themaintenance of wireless equipments an ancillary equipments andfor the day to day running of Wireless Stations.	S.P. Wireless.	Up to Rs. 5,000 in each case.	Subject to availability of funds.
9.	Local purchase of medicine and Hospitalisationfee in emergency cases for prisoners.	IG Prisons.	Up to Rs. 2,000 per occasion subject to annuallimit of Rs. 20,000.	Subject to availability of funds and in clearcases of emergency only. Medicines may be purchased fromauthorised stockists.
10.	Honorarium for physical Instructor, visitingPsychiatrists, social workers, etc. for drug addicts.	-do-	Full powers.	Subject to obtaining of prior approval of theHome Department and concurrence of Finance Department regardingthe persons to be engaged and the rates payable.
11.	To accord administrative approval and sanctionexpenditure on works to be executed departmentally-
(a)	Original works.	DGP/IGP authorised by DGP.	Up to Rs. one lac.	Subject to availability of funds and that therules laid down for departmental constructions of publicbuildings contained in Rules 137, 140 and 141 of the GFRs arestrictly adhered to.
(b)	Petty works and ordinary repairs.	-do-	Up to Rs. 0.30 lac.	-do-
12.	(a) Ex-gratia payment to all classes ofPolicemen in the force who have died or have been grievouslyinjured in performance of duty.	DGP/IGP authorised by DGP.	Full powers.	Subject to availability of funds and rates aslaid down by the Government.
(b)	(i) Ex-gratia payment to victims (other thanPolice personnel) of accidents/extremist action/communalriots/ethnic violence.	Deputy Commissioner concerned in whosejurisdiction incidence occurred.	Full powers.	Funds for the purpose will be provided in theHead of Rehabilitation Department and sub-allocation to the DCswill be made by the Home Department from time to time.
(ii)	Ex-gratia payable under Calamities Relief Fund(CRF).	-do-	Full powers.	-do-
13.	Cash rewards.	DGP.	Up to Rs. 5,000 in each case subject to annuallimit of Rs. two lacs.	Subject to availability of funds and as perguidelines framed in this regard. Duplication in awards shouldbe avoided.
		IGP.	Up to Rs. 2,000 in each case subject to annuallimit of Rs. 50,000.
		DIG.	Up to Rs. 1,000 in each case subject to annuallimit of Rs. 30,000.
		SP/Commandant/ Director, Fire Service.	Up to Rs. 500 in each case subject to annuallimit of Rs. 20,000.
14.	Web equipments.	Home Department.	Full powers.	Subject to availability of funds and prescribedpurchase procedure being followed.
		DGP.	Up to Rs. two lacs on each occasion.
15.	Arms and ammunition.	Home Department.	Full powers.	-do-
		DGP.	Up to Rs. two lacs on each occasion.
16.	Purchase of Uniform / Blankets and otherclothings.	Home Department.	Full powers.	Subject to availability of funds and prescribedpurchase procedures being followed.
	DGP.	Up to Rs. two lacs on each occasion.	Subject to availability of funds and prescribedpurchase procedures being followed.
Education Department
1.	Refund of fees.	Inspector of Schools and Principal of Colleges.	Full powers.	Subject to fulfilment of conditionsnecessitating refund and after verification of credit on accountof fees collected.
2.	Deputation of Sport teams N.C.C. Cadets,Students, etc. for annual camps, educational tours, etc.	Education Department of the Government.	Full powers.	Subject to clear availability of funds and inaccordance with rules to be framed in consultation with theFinance Department.
		Director of Education (Schools/ University) andGroup Commander, N.C.C.	Up to Rs. 25,000 on each occasion.
3.	Purchase of laboratory equipment, chemicals,etc.	Principals of Colleges having scientificfacilities.	Up to Rs. 10,000 per Department per annum.	Subject to availability of fund and prescribedpurchase procedures being followed.
4.	Hiring conveyance for State functions.	Director, SCERT / Edn (S)/Edn (U)/ AdultEducation.	Rs. 2,500 in each case subject to annualceiling of Rs. 15,000.	Subject to availability of funds and approvalby the Administrative Department.
5.	Conduct of Workshops, Orientation Courses,Seminars, Research Works, etc.	Director, SCERT / Edn. (S)/Edn. (U) AdultEducation.	Up to Rs. 1,5000 in each case.	Subject to availability of funds and the itemsbeing included in the annual plan.
6.	Conduct of Examinations.	Director, SCERT / Edn (S)/Edn (U)/ AdultEducation	Up to Rs. 30,000 in each case.	Subject to fulfilment of conditions laid downby the Department of Government in consultation with FinanceDepartment.
		Principal (DIETS).	Up to Rs. 5,000 in each case.
Medical Department
1.	Expenditure on treatment of non-criminal mentalpatients other than Government servants outside the State.	Medical Department of the Government.	Full Powers.	Subject to existence of Budget provision andalso subject to the further condition that facilities fortreatment are not available within the State.
2.	Purchase of dietary articles for hospitals.	Director of Medical and Health Services.	Up to Rs. 50,000 per annum per institution.	Subject to availability of funds and theprescribed procedure for finalising contracts andtender/purchase formalities being followed.
		Chief Medical Officer.	Up to Rs. 20,000 per annum per institution.
3.	Local purchase of medicines, etc. in emergencycases.	Director of Medical and Health Services.	Up to Rs. 50,000 per occasion subject to annuallimit of Rs. one lac.	-do-
		Chief Medical Officer.	Up to Rs. 2,000 per occasion subject to annuallimit of Rs. 5,000.
4.	Printing of Health Education materials.	Director of Medical and HealthServices/Director SFWB.	Full Powers up to a maximum limit of Rs. twolacs in a year.	Subject to rate approved by the Governmentthrough a duly constituted PAB and availability of fund in theBudget for the specific purpose.
5.	Payment of incentive money to the acceptors ofterminal Family Planning methods (Tubectomy/ VisectomyOperation).	Director/SFWB (for Imphal District only.	Up to Rs. 10,000 in each case/occasion subjectto annual ceiling of Rs. three lacs.	Subject to budgetary allotment of funds for thepurpose given by the Government or the Directorate of Health, asthe case may be.
		All Deputy Commissioners excluding D.C.,Imphal.	Up to Rs. 10,000 in each case/occasion subjectto annual ceiling of Rs. three lacs.
Food and Civil Supplies Department
1.	Procurement of foodgrains, sugar, oil etc. forpublic distribution against quota allotment for the State.	F.C.S. Department of the Government.	Full powers.	Subject to Budget provision.
2.	Expenditure on transportation of foodgrains,etc.	F.C.S. Department of the Government.	Full powers.	Subject to the provision in the Budget andfixation of the approved rates through tenders.
	Director (FCS).	Rs. 25,000 in each occasion.
3.	To sanction write off of losser on account ofdamages, leakage etc.	Department of the Government.	Rs. one lac per annum.	Subject to the scrutiny that the losses werenot due to any negligence on the part of any Government servantand that the percentage of losses does not exceed 1% of thequantity handled in a year at a particular depot/godown.
P. W.D./Elect/FCD/Phed/Mid
1.	To accord A/A & E/S to works-roads/bridges/ buildings/ RWSSP/ Repair and maintenance of riverembankment and drainage, misc. works like playgrounds, landdevelopment, plantation etc. in the District levels.	Secretary/ Commissioner.	Rs. six lacs.	Subject to availability of funds for the worksin the approved works programmes prepared and duly approved bythe competent authority.
	CE/Addl. CE.	Rs. four lacs.
	Deputy Commissioner of the the concernedDistrict.	Rs. two lacs.	Subject to availability of funds of the worksas allocated by the concerned Department and on therecommendation of the District Level Committee consisting of DC,EE and District Planning Officer concerned. For A/A and E/Sexceeding Rs. two lacs approval of the competent authorityshould be obtained.
	EE.	Rs. one lac.	The EE in the District Level shall exercise thesanctioning powers for E/S and Technical sanction as prescribedin the CPWD Manual and Codes and as per instructions issued bythe Government from time to time. The EE is however authorisedto issue/place work orders up to Rs. two lacs to the agency asrecommended by the District Level Committee.
2.	To accord A/A & E/S to works, roads andbuildings (Revised estimates).	CE/Addl. CE.	Up to an excess of 10% over the originalestimate subject to the revised estimates being within theirpower of sanction.
Revenue Department
1.	Sanction to expenditure on gratuitous relief inconnection with prior concurrence.	Deputy Commissioner	Full powers.	Subject to Budget provision placed at thedisposal of the DC and subject to further condition and ceilingsthat may be prescribed by the Revenue Department with priorconcurrence of the Finance Department.
2.	Sanction to the expenditure on medicalassistance to the needy persons belonging to ST/SC in extremehardship.	Deputy Commissioner	Full powers.	Subject to Budget provision and production ofcertificate from CMO in respect of local treatment and also inaccordance with Government of Manipur, Tribal WelfareDepartment's Memo No. 1/197/77/TW (Part-II), dated 28-5-1977.
3.	For Schemes of PHED/MID.	PWD/ELECT/IFCD.
	To accord A/A & E/S to works- roads/buildings/ RWSSP/ Repair and maintenance of river embankmentland drainage, misc. works like playgrounds, lan development,plantation etc. in the District Levels.	Deputy Commissioner	Rs. two lacs.	Subject to availability of fund for the worksas allocated by the concerned departments and on therecommendation of the District Level Committee consisting of DC,EE & District Planning Officer concerned. For A/A & E/Sexceeding Rs. 2 lacs approval of the competent authority shouldbe obtained. The EE in the District Levels shall exercise thesanctioning powers for E/S and Technical sanction as prescribedin the CPWD Mannual and Codes and as per instructions issued bythe Government from time to time. The EE is however authorisedto issue/place work orders up to Rs. two lacs to the agency asrecommended by District Level Committee.
4.	For Sericulture Schemes-
(a)	To accord expenditure sanction to implementapproved schemes under Plan/Non-Plan and/or sponsored schemes.	Deputy Commissioners within their Districts.	Rs. one lac.	Subject to availability of finds as allotted bythe department for beneficiaries selected by the State LevelSericulture Industrial Advisory Board/District Level SericultureSelection Board.
(b)	To accord expenditure sanction to the purchaseof all types of cocoon.	-do-	Rs. 0.25 lac.	Subject to availability of funds by theconcerned department.
(c)	To accord expenditure sanction in respect ofdecentralised Sericulture Schemes, viz. (1) Mulbery BlockPlantation, (2) Riverside plantation and (3) Control of JhumCultivation.	-do-	Rs. 0.20 lac.	Subject to availability of funds as allotted bythe department from time to time and also on the recommendationof District Level Committee consisting of DC, DistrictSericulture Officer, District Planning Officer and DH & SCOfficer.
5.	For Medical Department- Payment of incentivemoney to the acceptors of terminal Family Planning Methods(Tubectomy/Visectomy operation).	All Deputy Commissioners excluding DC, Imphal.	Up to Rs. 10,000 in each case/occasion subjectto annual ceiling of Rs. one lac.	Subject to budgetary allotment of funds for thepurpose given by the Government or the Directorate of Health, asthe case may be.
6.	For Home Department-
(a)	Ex-gratiapayment to victims (other thanPolice personnel) of accidents/extremist act ion/communalriots/ethnic violence.	Deputy Commissioner concerned in whosejurisdiction incident occurred.	Full powers.	Funds for the purpose will be provided in theHead of Rehabilitation Department and the sub-allocation to theDCs will be made by the Home Department from time to time.Therates ofex-gratiapayable shall be as laid down by theGovernment from time to time.
(b)	Ex-gratiapayable under CalamitiesRelief Fund (CRF).	-do-	Full powers.	Subject to allocation of funds by the StateLevel committee of CRF and as per the scale/norms prescribed bythe Revenue Department.
7.	For Rural Development Department- Sanction toexpenditure on IRDP, JRY & EAS.	Deputy Commissioner concerned.	Full Powers.	Subject to ceiling to the extent of allocationof funds placed at the disposal of DCs and also subject toschemes finalised by DRDAs and approved by SECC on IRDP &JRY.
Tribal Welfare Department
1.	Sanction to expenditure on medical assistanceto needy people belonging to ST/SC in extreme hardship.	Director, TW.	Full Powers.	Subject to availability of fund, recommendationof the Medical Board external treatment and also the Governmentof Manipur, TW Department's Memo No. 1/197/77-TW (Pt-II), dated28-5-1977.
		Deputy Commissioner.	Full powers.	Subject to Budget provision and funds asallocated by the Department and production of certificate fromCMO in respect of local treatment and also in accordance withGovernment of Manipur, TW Department Memo No. 1/197/77-TW(Pt-II), dated 28-5-1977.
2.	To sanction grant-in-aid to autonomous bodies,voluntary Organisations / Individuals of non-recurring nature,etc.	Administrative Department.	Rs. one lac.	Subject to Budget provision and in strictcompliance of the provisions of the GFRs relating togrant-in-aid. Sanction should not be made for works etc. underthis delegated power.
3.	To accord A/A & E/S to works/roads/bindings/RWSSP/bridges/ repairs & maintenance of roads/bridges/buildings/drainage sliding of earth/river embankment,misc. works like playgrounds, land development, etc.	Director, TW.	Rs. 0.25.	Subject to availability of fund for worksincluded in the approved work programme. For A/A and E/Sexceeding Rs. one lac approval of the competent authority shouldbe obtained.
		Director, TW.	Rs. one lac.	The EE/TD shall exercise the power of Technicalsanction as prescribed in the CPWD Manual and Codes and as perinstructions issued by the Government from time to time. TheEE/TD is however authorised to issue/place work order up to Rs.one lac to the agency as recommended by the Director subject tothe administrative approval for the work having been obtained.
4.	To accord E/S for payments of runningbills/final bills/hand receipts, etc.	Director, TW.	Rs. one lac.	Subject to E/S by competent authority andrelease of funds from Finance Department.
5.	To purchase store materials for construction ofstructural works such as buildings, roads, etc. from authorisedstockists/dealers/ agents i.e transportation, loading andunloading charges, etc.	-do-	Rs. one lac.	Subject to availability of funds and quantityrequired for approved works as included in the approved workprogramme and completion of tender formalities.
6.	To accord expenditure sanction forimplementation of development schemes other than works, likebuildings/bridges/ roads, etc.	Director, TW.	Rs. one lac.	Subject to Budget provision and availability offunds and recommendation of the Tribal Advisory Board (StateLevel) and the technical approval of the concerned TechnicalDepartment.
Tourism Department
1.	Rent, rates and taxes.	Manager (Sr.), Hotel Imphal.	Full powers.	Subject to-(a) Availability of fund in theauthorised PDA of Hotel Imphal, or(b) Budgetary allotment offunds given by the Government or, the Director (TSM), as thecase may be.
2.	Payment of salary.	-do-	Full powers.	-do-
3.	Purchase of various types of foodstuff, kitchenequipment, house keeping materials including detergents, linen,first aid box, stationery, staff uniforms, electrical goods andplumbing equipments, machineries, fuel, coal from openmarket/reputed firms/authorised stockists/ agents includingtransportation, loading and unloading charges, demurrage,furniture, fixtures and maintenance of building.	Manager (Sr.), Hotel Imphal.	Up to Rs. 5,000 at a time.	-do-
	Director (TSM) Up to Board.	Rs. 25,000 at a time.
		Up to Rs. one lac at a time.	The Board referred to in column 3 shall be asconstituted by the Tourism Department in consultation WithFinance Department.
Sericulture Department
1.	(a) To accord E/S to implement approved schemesunder plan, non-plan and/or sponsored schemes.	Director (Seri).	Rs. one lac.	Subject to availability of funds allotted bythe Department for beneficiaries selected by the State LevelSericulture Industries Advisory Board/District Level SericultureSelection Board.
	Deputy Commissioner within their Districts.	Rs. one lac.
(b)	To accord E/S to the purchase of all types ofcocoons.	Director (Seri).	Rs.0.50 lac.	Subject to the availability of funds asallotted by the concerned department.
	Deputy Commissioners within their districts.	Rs.0.50 lac.
	Districts Sericulture Officer.	Rs. 0.05 lac.
(c)	To accord respect of E/S in decentralisedSericulture Schemes viz., (1) Mulberry Block Plantation; (2)Riverside Plantation; and (3) Control of Jhum Cultivation.	Director (Seri).	Rs. 0.20 lac.	Subject to availability of funds as allotted bythe Department from time to time and also on the recommendationof District Level Committees consisting of DC, DSO, DistrictPlanning Officer, District Horticulture & S.C. Officer.
	Deputy Commissioners within their districts.	Rs. 0.20 lac.
2.	On purchase of Silk Yams/Silk Fabrics.	Director (Seri).	Up to Rs. 0.50 lac on each occasion.	Subject to availability of funds and subject tofurther condition that the purchase should be approved by thePurchase Advisory Board in which the Administration Departmentand the Finance Department are represented and subject toprescribed purchase procedure being followed.
Forest Department Civil Works
1.	To accord administrative approval of plans andestimates for civil works viz., construction of buildings androads to be executed either departmentally or throughcontractor.	PCCF.	Rs. four lacs.	Subject to Budget provision and as per approvedwork programme, Safeguards/Precautionary measures should beadopted to avoid payment against the same work of constructionof roads as executed and paid already by other agencies or underother programmes. Further, provisions of GFR 137, 140 and 141should be followed strictly.
	CCF.	Rs. one lac.
	CF.	Rs. 0.50 lac.
	ACF & DFO [Where ACF functions as HOO &DDO].	Rs. 0.20 lac.
2.	Execution of petty works and ordinary repairsof Government buildings including sanitary fittings, watersupply and electric installations.	PCCF.	Rs. 0.30 lac.	Subject to Budget provision and as per approvedwork programme. Safeguards/Precautionary measures should beadopted to avoid payment against the same work of constructionof roads as executed and paid already by other agencies or underprogramme. Further, provisions of GFR 137, 140 and 141 should befollowed strictly.
	CCF.	Rs. 0.20 lac.
	CF.	Rs. 0.10 lac.
	ACF & DFO [Where ACF functions as HOO &DDO].	Rs. 0.05 lac.
Special Powers to the Forest Department
1.	Acceptance of sale of forest produce foroutright sale of minor forest produce, timber or block/mahal oftimber or minor forest produce.	PCCF.	Rs. two lacs	Subject to the minimum reserve price fixed fromtime to time by the Administrative Department in consultationwith the Finance Department and crediting of sales tax componentto Government.
	CCF.	Rs. one lac.
	CF.	Rs. 0.50 lac.
	ACF & DFO [Where ACF functions as HOO &DDO].	Rs. 0.10 lac.
2.	Acceptance of monopoly fees on the basis ofauction/sale in respect of block/ mahal of timber or minorforest produce for which royalty has already been fixed by theGovernment.	PCCF.	Full powers.	Do.
	CCF.	Full powers.
	CF.	Full powers.
	ACF & DFO [Where ACF functions as HOO &DDO].	Full powers.
3.	Power to dispose of forest produce seized forany forest offence.	PCCF.	Rs. five lacs subject to a maximum of Rs. tenlacs per annum.	Subject to rates fixed by the AdministrativeDepartment in consultation with the Finance Department andcompliance of any instructions/guidelines issued in this regard.
	CCF.	Rs. two lacs.
	CF	Rs. one lac.
	ACF and DFO [Where ACF functions as HOO &DDO].	Rs. 0.10 lac in each case subject to a maximumof Rs. 0.50. lac p.a.
4.	Sanction expenditure on creating newplantation, afforestation, soil conservation measures.	PCCF.	Rs. two lacs.	Subject to Budget provisions in and conformitywith the scheme/work programme already approved by theGovernment and compliance of instructions/guidelines issued inthis regard.
	CCF.	Rs. one lac.
	CF.	Rs 0.50. lac.
	ACF and DFO [Where ACF functions as HOO &DDO].	Rs. 0.10 lac.
5.	Sanction expenditure on Departmental extractionof timber and other MFP.	PCCF.	Rs. two lacs.	-do-
	CCF.	Rs. one lac.
	CF.	Rs 0.50. lac.
	ACF and DFO [Where ACF functions as HOO &DDO].	Rs. 0.10 lac.
6.	Sanction expenditure on maintenance of oldplantation, weeding, thinning, etc.	PCCF.	Rs. 0.50 lac.	Subject to Budget provision.
	CCF.	Rs. 0.30. lac.
	CF.	Rs. 0.20 lac.
	ACF and DFO [Where ACF functions as HOO &DDO].
7.	Sanction expenditure for extraction of timberand other MFP through contractors or any other agency for supplyto the Department.	PCCF.	Rs. one lac.	Subject to availability of funds and inconformity with the scheme already approved by the Government.
	CCF.	Rs. 0.50 lac.
	CF.	Rs. 0.20 lac.
	ACF and DFO [Where ACF functions as HOO &DDO].	Rs. 0.05 lac.
8.	Expenditure on continuing scheme (plan andnon-plan).	PCCF.	Rs. two lacs.	Subject to availability of funds and inclusionof work in scheme/work programme.
	CCF.	Rs. 0.50 lac.
	CF.	Rs. 0.30 lac.
	ACF and DFO [Where ACF functions as HOO &DDO].	Rs. 0.10 lac.
Industries Department
1.	Sanction of subsidy for power, equipment,interest testing, transport management, trial, workshop, shed,etc.	GM (DIC).	Full powers.	As per pattern of the approved schemes subjectto availability of funds in the Budget for the schemes.
2.	To give certificates under the Sales Tax LoanScheme and Sales Tax Exemption Scheme.	-do-	Full powers.	Subject to approved pattern of the scheme.
3.	Assessment of capacity of import licence.	-do-	Full powers.	As delegated to the Director of Industries,Manipur.
4.	To recommend Telephone priority to industrialunits.	-do-	Full powers.	-do-
5.	To issue investment certificate.	-do-	Full powers.	-do-
6.	Registration of SSI units/ancillary units.	-do-	Full powers.	In the District.
7.	To issue quality marks.	GM (DIC)	Full powers.
8.	Allocation of shed and plot in Industrialestate in the District.	-do-	-do-
9.	Sanction loan to Small Scale Industries.	-do-	Up to Rs. 0.30 lac or 80% of the paid upcapital whichever is less.
10.	To issue land certificate required by theIndustrial Units.	-do-	Full powers.	As per approved pattern of the scheme.
11.	To operate hire purchase scheme of NSIC.	-do-	Full powers.	-do-
12.	Allocation of controlled/scarce raw materialsto the units in the District.	-do-	Full powers.	Subject to allocation of the quota by theDirector of Industries district-wise.
13.	10-15% outright grant scheme (Capital subsidy).	-do-	Full powers.	As per approved pattern of the scheme.
14.	Purchase of raw materials.	-do-	Up to Rs. 0.25 lac only for urgent cases.	Subject to availability of funds and inaccordance with the scheme.
15.	Approval of schemes for small scale industriesand ancillary units.	-do-	Full powers.
16.	Purchase of finished product from theindustrial units.	-do-	Rs. 0.10. lac at a time.	Subject to availability of funds.
17.	Purchase of raw materials in respect ofKhandsari Sugar Factory.	Director (Ind.).	Rs. 0.25 lac in each case subject to annuallimit of Rs. one lac.	Subject to availability of funds and purchaseprocedures.
18.	Purchase of equipments in respect of KhandsariSugar Factory.	-do-	Up to Rs. one lac in each case.	Subject to availability of funds and purchaseis made from SISI or through CSD without Purchase AdvisoryBoard's approval.
19.	Mineral exploration works-
(a)	Construction of hutment (temporary) in thefield camps (with maintenance status up to 3 years' duration).	-do-	Rs. 0.10 lac in each case.	Subject to availability of funds and subject tothe scale to be fixed by the Head of Office and observance ofconstruction works procedures.
(b)	Disposal of hutments after close or completionof operation at the discretion and to the best advantage of theDepartment.	Director (Ind.).	Full powers.	Subject to observance of the procedures fordismantle of buildings, etc.
(c)	Hire of land and/or building for causing/drilling purpose in the field.	-do-	Rs. 2,500 per annum.	Subject to rent being certified as reasonableby the HDO concerned.
(d)	To incur expenditure in getting the samplesanalysed/ tested and benefication and industrial utilisationtests carried out by outside.	-do-	Rs. 1,000 in each case.	Subject to Budget provision and the works beingin conformity with the schemes or programmes concerned.
20.	Loans and subsidies-
(a)	General Loans under SSI /Handicrafts/ HandloomSchemes.	GM (DIC).	Up to Rs. two lacs in each case.	Subject to Budget provision and subject toprior approval of State Level Advisory Committee in case ofGeneral Loans/Subsidies and District Advisory Committees forSeed Margin Money Loans.
(b)	Seed Margin Loans.	-do-	-do-	-do-
(c)	Subsidy for Handloom/Handicrafts and Schemes.	-do-	Full power as per scheme or Rs. 30,000whichever is less.	-do-
21.	For training centre-
(a)	Raw materials	-do-	Up to Rs. one lac.	Subject to Budget provision and observance ofprescribed rules and procedures for purchase of stores.
(b)	Tools, plants & Machineries.	-do-	-do-	-do-
(c)	Training expenses.	-do-	Up to Rs. 0.20 lac in each case.	Subject to availability of Budget provision andguidelines/instructions issued in this regard.
(d)	Study Tour/ Excursion.	-do-	Up to Rs. 0.20 lac.	-do-
Youth Affairs and Sports Department
1.	Grant-in-aid/Financial assistance toorganisations/associations, etc. for organising/participation ofDistrict/ State/ National / International Level Tournaments/Championships/ Meets, coaching /trial selection, etc.	Director (YAS).	Up to Rs. 0.30 lac in each occasion.	Subject to clear availability of funds and inaccordance with rules to be framed in consultation with theFinance Department and subject to further production ofutilisation certificates and reports.
2.	Deputation of sport/ athletic teams, students,non-students, in District/ State/ National/ International LevelTournaments, Championship, Meets, Coaching, Trial, Selection,NSS Camp etc.	Director (YAS).	Up to Rs. 0.20 lac in each occasion.	Subject to availability of funds.
3.	Purchase of sports materials.	Director (YAS).	Up to Rs. 0.10 lac in each occasion subject toa maximum of Rs. one lac per annum.	Subject to availability of funds and followingprescribed purchase procedures.
Directorate of Treasuries and Accounts
1.	Payment authority for non-judicial stamps.	Director of Treasuries & Accounts.	Full Powers.
2.	Printing of Forms/ Schedules, etc.	-do-	Full powers.	Subject to Budget provision and the printing isto be got done at Government Press.
3.	Charges of remittance of treasury.			Subject to availability of funds.
Law and Legislative Affairs Department
(In respect or Language Cell)
1.	Expenditure on payment of translation fee orhonorarium or sitting allowance for translators engaged forcertain specified jobs of translation of laws, rules orders,etc. in official language Manipuri.	Secretary (Law).	Full Powers.	Subject to Budget provision and approved ratesand subject to a separate order to issued in consultation withthe Finance Department.
2.	Printing, binding and publication of laws,rules, orders, law journals, etc. in Manipuri language asauthorised texts in the language.	Secretary (Law).	Full powers.	Subject to Budget provision and the printing isdone at the Government Press or at a private press when theGovernment Press certifies its inability to do so.
State Academy of Training
1.	Fee/Honoraria for resource persons fromGovernment of India Organisation, such as: (1) ISTM, Departmentof Personnel and Trg., Government of India; (2) NIRD, RegionalOffice or National HO; (3) Ministry of Rural Development; (4)Any other Institutions under the direct control and managementof Government of India.	Directors General.	Full powers.	Subject to availability of funds withinapproved norm which may be prescribed in consultation with theFinance Department.
2.	Hospitality and working lunch.	Director General.	Rs. 0.10 lac in each case.	Subject to availability of fund in the Budgetand as per the norm which may be prescribed from time to time inconsultation with the Finance Department.
3.	Training programme under Central Plan TrainingScheme.	-do-		The honoraria, TA/DA etc. fixed for the StateGovernment should be applied.
4.	Grant of Fee/Honoraria to Lecturers, other thanFaculty Member of the Institute.	-do-	Full powers.	Subject to availability of funds and subjectfurther to rules framed by DP and AR (AR Divn.) in consultationwith the Finance Department.
Command Area Development Authority
1.	To accord A/ A & E/S to works, roads/buildings/ culverts/ channels/ canals/ drainage embankment andother misc. works.	Administrator.	Up to Rs. one lac in each case.	Subject to availability of fund for worksincluded in the approved work programme. For A/A and E/Sexceeding Rs. one lac approval of the competent authority shouldbe obtained. The SE and EE of CAD A shall exercise the power ofTech. Sanction as prescribed in the CPWD Manual and Codes and asper instructions issued by Government from time to time. They ashowever authorised to issue/place work order up to Rs. one lacto the agency as recommended by the Administrator subject to theAdministrative approval for the work having been obtained.
2.	To accord A/A & E/S to the purchase ofstore materials for works other than cement.	Administrator.	Up to Rs. one lac in each case.	Subject to Budget provision and inclusion ofthe work in the approved work programme and subject 'toprescribed purchase procedures being followed.
3.	Expenditure on transportation of stores/stocks.	-do-	-do-	-do-
Science, Technology and Environment
1.	To accord expenditure sanction in respect ofapproved components of projects sanctioned by the State orCentral Government.	Director (STE).	Up to Rs. 10,000 in each case.	Subject to availability of fund under thesanctioned projects.

IV

List of Heads of Departments Manipur

1. Administrator, Command Area Development Authority, Manipur.

2. Additional Chief Engineer, Minor Irrigation Department, Manipur.

3. Additional Director of Employment, Manipur.

4. Additional Director of Adult Education, Manipur.

5. Chief Secretary, Government of Manipur in respect of Manipur Secretariat and Rehabilitation Department.

6. Chief Engineer, Power, Manipur.

7. Chief Engineer, 1FCD (Wing-I), Manipur.

8. Chief Engineer, IFCD (Wing-II), Manipur.

9. Chief Engineer, PHED (Urban), Manipur.

10. Chief Engineer, PHED (Rural), Manipur.,

11. Chief Town Planner, Manipur.

12. Commissioner of Excise, Manipur.

13. Controller of Technical Education, Manipur.

14. Commissioner of Taxes, Manipur.

15. Director General of State Academy of Training, Manipur.

16. Director General of Police, Manipur.

17. Director of Sports and Youth Services Department, Manipur.

18. Director of Development of Tribals and Backward Classes, Manipur.

19. Director of Industries, Manipur.

20. Director of Information and Public Relations, Manipur.

21. Director of Tourism, Manipur.

22. Deputy Commissioner, Imphal District, Manipur.

23. Deputy Commissioner, Bishnupur, District, Manipur.

24. Deputy Commissioner, Churachandpur District, Manipur.

25. Deputy Commissioner, Chandel District, Manipur.

26. Deputy Commissioner, Thoubal District, Manipur.

27. Deputy Commissioner, Ukhrul District, Manipur.

28. Deputy Commissioner, Senapati District, Manipur.

29. Deputy Commissioner, Tamelglong District, Manipur.

30. Director, State Lottery Department, Manipur.

31. Director of Arts and Culture Department, Manipur.

32. Director of Agriculture, Manipur.

33. Director of Horticulture, Manipur.

34. Director, Veterinary and Animal Husbandry Services, Manipur.

35. Director, Medical and Health Services, Manipur.

36. Director, Family and Children Welfare Bureau, Manipur.

37. Director of Economics and Statistics, Manipur.

38. Director of Fisheries, Manipur.

39. Director, Social Welfare Department, Manipur.

40. Director of Sericulture, Manipur.

41. Director, Planning Department, Manipur.

42. Director, Printing and Stationery, Manipur.

43. Director of Prosecution, Manipur.

44. Director, Local Fund Audit, Manipur.

45. Director, Treasuries and Accounts, Manipur.

46. Director, Science and Technology, Manipur.

47. Director of Education (U), Manipur.

48. Director of Education (S), Manipur.

49. Director, State Council of Educational and Research Training and Non-Formal Education, Manipur.

50. Director of Transport, Manipur.

51. Director, Settlement and Land Records, Manipur.

52. Director, Rural Development and Panchayati Raj, Manipur.

53. Director, Municipal Administration, Housing and Urban Development, Manipur.

54. Director, Manipur Fire Service, Manipur.

55. Director, Food and Civil Supply Department, Manipur.

56. Deputy Commissioner, Labour, Manipur.

57. District and Sessions Judge (East), Manipur.

58. District and Sessions Judge (West), Manipur.

59. Director of Small Savings, Manipur.

60. Director, Institutional Finance Cell, Manipur.

61. Engineer-in-Chief, PWD Manipur.

62. Inspector General of Registrations, Manipur.

63. Inspector General of Prisons, Manipur.

64. Judge, Family Court, Manipur.

65. Joint Director of Craftsmanship Training, Manipur.

66. Principal Chief Conservator of Forest, Manipur.

67. Registrar, Co-operative Societies, Manipur.

68. Registrar, Gauhati High Court in respect of Imphal Bench.

69. Resident Commissioner, Manipur Bhavan, New Delhi.

70. Secretary (Law), Government of Manipur in respect of Public Prosecutor (High Court)-cum-Government Advocate (High Court, and Language Cell).

71. Secretary to Governor, Manipur.

72. Secretary, Assembly Secretariat, Manipur.

73. Secretary, (Education) Government of Manipur in respect of Stationery and Printing.

74. Secretary (Revenue), Government of Manipur.

75. Secretary, Manipur Public Service Commission.

76. Secretary, (Labour) Government of Manipur in respect of Man-power Planning Department.

77. Group Commander, NCC, Imphal.

N.B. - This does not ipso facto confer the power of FR/SR which are to be separately declared by the Government.

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State of Manipur - Act