Section 2 in Delegation of Financial Powers Rules, 1978
2. Definitions.
- In these rules unless the context otherwise requires-(a)"Appropriation" means the assignment to meet specified expenditure of funds included in a Primary unit of appropriation;(b)"Contingent expenditure" means all incidental and other expenditure including expenditure on store which is incurred for the management of an office, for the working of technical establishment such as a laboratory, workshop, industrial installation, farms and the like;(c)"Department of Government" means the Department of the State Government as notified from time to time and includes the Governor's Secretariat and Legislative Assembly Secretariat;(d)"Each case" means in respect of non-recurring expenditure, expenditure incurred at a given point of time and in regard to recurring expenditure, each type of expenditure of a recurring nature. If on a particular occasion a number of items of stores are to be purchased, powers of the sanctioning authority should be exercised on that occasion and not with reference to individual articles constituting the lot. It should, however, be borne in mind that purpose arising out of the same indent should not be split up and made separately on different dates with a view to avoiding the sanction of higher authority. An authority empowered to sanction expenditure on any recurring item, say up to Rs. 1,500 per annum will competent to sanction expenditure on the item on a number of occasions subject to the limit of Rs. 1,500 per annum;(e)"Finance Department" means the Finance Department of the State Government;(f)"Financial Adviser" includes Assistant Financial Adviser;(g)"Head of Department" means Government Service mentioned in Appendix 3 of Orissa Service Code;(h)"Non-recurring Expenditure" means expenditure other than recurring expenditure;(i)"Primary unit of appropriation" means primary unit of appropriation as defined in Rule 30 of the Orissa Budget Manual;(j)"Public Works" means civil works, public health, electrical, irrigation, navigation embankment and drainage work;(k)"Re-appropriation" means the transfer of funds from one primary unit of appropriation to another such unit;(l)"Recurring expenditure" means expenditure which is incurred regularly at periodical intervals;(m)"Sub-ordinate authority" means an authority subordinate to a Department of the Government or a Head of Department; and.(n)"Government Company" has the same meaning as under the Companies Act, 1956 (I of 1956);
