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State of Odisha - Section

Section 22 in Delegation of Financial Powers Rules, 1978

22. Financial Adviser.

(a)Financial Advisers/Assistant Financial Advisers have been posted to assist Administrative Departments in Budget formulation, scrutiny of projects and programme, and for Post Budget vigilance to ensure that there are neither considerable shortfall in expenditure nor unforseen excess for which provision has not been made in the original Budget or in the revised estimates. Close association of the Financial Adviser with the formulation and implementation of programmes involving expenditure- will facilitate more effective discharge of the Financial Adviser's responsibility. It is cardinal to the working of the scheme that the Financial Adviser should be associated with the formulation of schemes from the initial stage. The Financial Adviser will also be responsible for preparation of the Department's revenues and other Government dues. Maintains of an efficient accounting system is essential.for the purpose.
(b)[ The Financial Adviser shall be consulted in the matter of exercise of powers delegated under these rules. In all such cases where the Secretary of the Administrative Department proposes to overrule the advice of the Financial Adviser reference may be made to the Finance Department. [Substituted by F.D. No. 38595 dated 7.9.1992.]
(c)The duties and responsibilities of the Financial Advisers/ Assistant Financial Advisers are defined and detailed in Annexure E. The Financial Advisers should not be saddled with pure administrative functions and items of work of miscellaneous and routine nature as that may hamper in due discharge of the duties and responsibilities specifically entrusted to them. The Financial Adviser and Chief Accounts Officer/Accounts Officers attached to the Heads of Departments and other offices shall mutatis mutandis discharge the duties and functions entrusted to the Financial Advisers/Assistant Financial Advisers attached to the Departments.
(d)All proposals referred to the Finance Department should be accompanied with the comments of the Financial Adviser/Assistant Financial Adviser.]
Annexure-APower to Create Posts[See Rule 8]
Sl. No. Authority   Class of posts which may be created   Extent of delegation   Conditions
(1) (2)   (3)   (4)   (5)
1. Administrative Department   Gazetted and Non-Gazetted posts other thanthose in the Secretariat   Full powers   Concurrence of Finance Department in theproposal has been taken at the time of pre-budget scrutiny. Incase of posts requiring approval of the Council of Ministers,formal concurrence of Finance Department in the Memorandum willnot be necessary if it has specifically agreed to the proposalat the time of pre-budget scrutiny.
2. Administrative Departments other than thePolitical & Services Department   Posts of Undersecretaries and higher posts inthe Secretariat   May create the post with the concurrence ofPolitical & Services Department   Same as against Sl. No. 1
3. Administrative Departments other than the HomeDepartment   Posts below Under-Secretary other than in theHome Department   May create the posts with the concurrence ofHome Department   Same as against Sl. No. 1
4. Political & Services Department   Posts of Under-Secretaries and higher posts inthe Political & Service Department   May create the posts with concurrence ofFinance Department   Same as against Sl. No. 1
5. Home Department   Posts below Under-Secretaries in the HomeDepartment   May create the posts with the concurrence ofFinance Department   Same as against Sl. No. 1
Note - Proposals for creation of posts in respect of which another Department of government is the controlling authority under the Rules of Business shall be referred to that Department for concurrence. Copies of sanction orders should be furnished to that Department and the Finance Department for reference.Annexure-B[See Rule 8]Finance Department Resolution No. 10806 - Codes - 1/78-F., dated the 2nd March 1978Subject - Simplification of procedure for extension of temporary posts under regular establishment.Under the prevailing practice, creation and extension of temporary posts are sanctioned for one year at a time, usually up to 28th of February. Although need for continuance of posts for longer periods can be visualised at the time of sanction and posts can be sanctioned ab initio for more than one year, instances of such sanction are very few. This results in avoidable paper work and hardship to the staff in getting salary.Government after careful consideration, have been pleased to decide that all temporary posts under regular establishment will continue until terminated by orders of competent authority, i.e. Heads of Department in case of Non-Gazetted posts and Administrative Department in case of Gazetted posts.