The Delegation of Financial Power (Amendment) Rules

162 Pages·2016·1.78 MB·English

GOVERNMENT OF ASSAM

The Delegation of Financial Power Rules, 1999
With up-to date Amendments

Second Edition, 2016

PUBLISHED BY THE FINANCE DEPARTMENT
GOVERNMENT OF ASSAM : DISPUR
GUWAHATI – 781006
Foreword

The gradual increase in Government operations and expenditure together with inflation in the cost of goods and services
make it necessary to bring about periodic upward revision in the financial powers delegated to Government Officers at different tiers
of administration. Besides, fulfilling demands of delivering responsive and quality service to the community also gets costlier each
day.

Further, with the objective of achieving effective and speedier implementation of development projects/schemes,
decentralization of power had been a policy initiative which also make it necessary to change DFP Rules.

Therefore, I am to present herewith the Second Edition ,2016 of DFP Rules 1999 incorporating all up-to-date amendments
done by the Finance Department. I am hopeful that all spending Departments would follow it in its letter and spirit and secure value
for money.

(Dr.Himanta Biswa Sarma)
Finance Minister, Assam

[i]
Preface

The Financial power delegated to the Administrative Department of Government, Heads of the Department and authorities subordinate to them in relation to various items of
expenditure from State exchequer were embodied in the book of Delegation of Finance Powers Rules, 1960. After publication of the Third Edition in 1993 Government had to undertake
further decentralization including nationalisation of financial power to suit the changed circumstances with a view to secure greater efficiency and speedier implementation of developmental
schemes. As such, financial powers in certain cases have been increased. But powers for creation of temporary posts and for sanction for purchase of vehicle are withdrawn. Moreover some of
the existing provisions are also substituted by new ones to entrust more powers to certain Departments. With this end in view the Delegation of Financial Power Rules, 1999 was published.
But the ever increasing massive size and scale of government operations and expenditure, together with inflationary tendencies in the cost of goods and services make it imperative
to undertake periodical changes in the DFP Rules. Therefore, for orderly, efficient and effective financial operations further amendments to the Rules (DFP Rules, 1999) were undertaken and
the Finance Department, hereby publish Second Edition of the Rules, incorporating all the up-to-date amendments.
It is the duty of all the Departments of Government to share with the Finance Department the responsibilities of maintaining proper financial control on public expenditures and
ensuring maximum benefit out of such expenditures.
It is hoped that Administrative Departments and the authorities subordinate to them will try to utilize the services of Senior F.A/.F.A.s/Sr.F.A.O.s and F.A.Os to the fullest possible
extent so that there may not be any difficulty in the discharge of their responsibilities.
It is requested that any error or omission found in this Second Edition, 2016 may kindly be brought to the notice of the undersigned for rectification. Any suggestion to make the
Delegation of Financial Rules more useful will be highly appreciated.

(V.B.Pyarelal)
Addl.Chief Secretary to the Govt. of Assam,
Finance Department.

[ii]
TABLE OF CONTENTS

Sl No. Particular Paragraph /Sl Nos Page No
Forward I
1. Preface II
2. Table of Contents III--VI
3. Rules 1 to 14 1-9
4. Schedule --- I Power delegated to the Departments of 1 to 31 10-20
Government
5. Schedule --- II Power delegated to Heads of Departments 1 to 20 21-25
Schedule --- III 1 to 448 26-101
Specific powers delegated to certain Departments of
Government, Heads of Department and Authority subordinate to
them.
6. General Administrative Department 1 to 8 26-27
7. Assam Houses 9 to 18 27-28
8. Personnel Department 19 to 20 28-29
9. Secretariat Administration Department 21to 26 29-30
10. Director of Land Record & Surveys 27 30
11. Works Department 28 30
12. Revenue Department 29 to 35 30-31
13. Excise Department 36 to 38 31
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14. Stamps Department 39 to 41 31
15. Forest Department (C.C.F. means P.C.C.F./C.C.F.) 42 to 79 31-35
16. Registration Department 80 to 82 35
17. Taxation Department 83 to 94 35-37
18. General Administration (Commissioners of the Divisions) 95 to 108 37-38
19. Deputy Commissioner and Sub-Divisional Officers 109 to 151 38-53
20. Public Works Department (power to DC/SDO) 152 to 153 53
21. Agriculture Department (power to DC/SDO) 154 to 157 53-55
22. Veterinary Department (power to DC/SDO) 158 55-56
23. Fisheries Department (power to DC/SDO) 159 to 160 56
24. Irrigation Department (power to DC/SDO) 161 56
25. Co-operation Department (power to DC/SDO) 162 56
26. Forest Department (power to DC/SDO) 163 56
27. Soil Conservation Department (power to DC/SDO) 164 57
28. Industries Department (power to DC/SDO) 165 to 166 57
29. Sericulture Department (power to DC/SDO) 167 to 170 57
30. Handloom & Textile Department (power to DC/SDO) 171 57
31. Education Department including Sports (power to DC/SDO) 172 to 176 57-59
32. Panchayat & R.D. Department (power to DC/SDO) 177 59
33. Revenue Department (power to DC/SDO) 178 59
34. Health & F.W. Department (power to DC/SDO) 179 to 180 59-60
35. Administration of Justice 181 to 187 60
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36. Guwahati High Court 188 to 193 60-61
37. Jail Department 194 to 196 61-62
38. Home Department/ Political Department 197 to 233 62-69
39. Education Department (D.P.I. means Director Higher / 234 to 251 70-72
Secondary/ Elementary Education )
40. Director of Technical Education 252 72
41. Sports and Youth Welfare Department 253 to 256 72
42. Health and Family Welfare Department 257 to 278 72-75
43. Agriculture Department 279 to 294 75-78
44. Chief Engineer, Agriculture 295 to 306 78-80
45. Veterinary Department 307 to 310 80
46. Co-Operation department 311 to 314 80-81
47. Works Department 315 to 326 81-82
48. Chief Engineer and other subordinate authorities 327 to 348 82-85
49. Planning and Development Department 349 to 350 85-86
50. Relief and Rehabilitation Department 351 86
51. Governor’s Secretariat 352 to 375 86-89
52. Chief Minister’s Secretariat 376 to 377 89-90
53. Labour and Employment Department 378 to 380 90-91
54. Finance Department 381 to 382 91
55. A.R.& Training department 383 to 385 91-92
56. Election Department 386 to 391 92
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57. Town & Country Planning department 392 to 393 92-93
58. Industries Department 394 to 412 93-95
59. Sericulture and Weaving Department 413 to 419 95-96
60. Miscellaneous Department 420 to 427 96-98
61. Director Information and Public Relation 428 to 439 98-101
62. Director, Inland Water Transport 440 101
63. Transport Department 441 101
64. Director of soil conservation 442 101
65. Autonomous Councils 443 to 448 101-102
66. Schedule ---IV List Of Heads Of Departments - 103-105
67. Chapter On Conditions / Specific Conditions 1 to 135 106-134
68 Annexure—I Instruction For The Guidance Of Financial - 135-136
Advisers
69. Annexure—II Duties And Functions Of The Finance And - 137-138
Accounts Officers
70. Annexure—III Authority to execute instruments - 139-143
71. Annexure— IV (A,B,C,D,E,F) Delegation of power of - 144-152
sanctioning permanent retention of temporary post.
72. Annexure—V Instruction to intimate cases of Financial - 153
irregularities to Finance Department
73 Annexure – VI validity period of Administrative Approval - 154-155

[vi]
The DFP Rules, 1999 with up-to date amendments

The Delegation of Financial Power Rules, 1999(Second Edition, 2016) with up-to date
amendments

In pursuance of clause (3) of Article 166 of the Constitution of India and in supersession of the Delegation of Financial Power Rules, 1960 (as amended up-to date), the
Delegation of Financial Power Rules, 1999 was published in The Government Gazette on 8th October 1999 and came into force from that date. During the period from
October 1999 to October 2015, over a period of more than 15 years, the Rules were required to be further amended from time to time through Notifications published in
the Official Gazette resulting in changes in the Financial power delegated to the Administrative Departments of Government, Heads of the Department and authorities subordinate to
them in relation to various items of expenditure from State exchequer, in the DFP Rules, 1999.
Second Edition, 2016 of DFP Rules 1999, incorporating all amendments up-to date is accordingly prepared and summarised in amended DFP Rules.
Besides, mention of delegation of Financial Power in respect of entrusted subjects / Departments to 3 (three) Autonomous councils under the 6th schedule of the constitution
of India, was made under a new paragraph (para-14) of this amended DFP Rules.

1. Short title and commencement (1) These rules may be called the Delegation of Financial Power Rules. 1999(Second Edition, 2016) with up-to date amendments.
.
(2) The amended Rules will come into force from the date of their publication in the Official Gazette.

2. Definition- In these rules unless the context otherwise requires .
(a) “Administrative approval” means the formal acceptance by the Department concerned for an original work other than a petty work costing Rs3.000 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 provision of funds in the budget it
operates as a financial sanction to the work.
(b) “Administrative Departments means the Administrative Departments of the Government of Assam as notified from time to time:
(c) “Appropriation” means the allotment of a particular sum of money by a competent authority from funds placed at his disposal to meet specific expenditure.
(d) “Class of Government servants” means
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The DFP Rules, 1999 with up-to date amendments

(i) All Government servants other than ministerial servants holding posts carrying the same designation in the same Department or service and
(ii) All Government Servants holding post which have been declared by the Governor or the State Government to be in a Single class.
(e) Financial sanction means the sanction of Government or of an authority to which powers has been delegated to incur expenditure of public money for a specified purpose and is subject
to appropriation of funds :
(f) “Finance Department” means the Finance Department of the Government of Assam:
(g) “Financial year” means the period from 1st April to 31st March inclusive :
(h) “Grade of Government Servants” means a subdivision according to pay of a class of Government servants :
(i) “Head of a Department” means an authority empowered by 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 :
(j) “Head of an Office” means a Government servant recognized as such by Government or the Head of the Department under whom be may be employed :,
(k) “Non-recurring expenditure” means expenditure sanctioned as a lump sum charge, Whether the money be paid as a lump sum or by installments.
(l) “Pay” means the amount monthly drawn by a Government servant as defined in Fundamental Rule 9(21) (a) (i)
(m) “Re-appropriation” means the transfer of funds from one sub-head of appropriation to another sub head:
(n) “Recurring expenditure” means all expenditure which is not non-recurring :
(o) “Subordinate authority” means any authority subordinate to the Governor or the State Government and includes a Department of Government :
(p) “Technical sanction” means the sanction of the competent authority to a properly detailed estimate for a work to be done.
3. [1] General limitation on power to sanction expenditure : It is a primary condition of the exercise of all financial power that public revenues may be spent only on legitimate object of
public expenditure. In spite of the sanctions accorded under delegation no expenditure can be incurred unless funds to cover the charge during the year have been provided. So when
applying for sanction of a competent authority to any expenditure it should invariably be specified how it is proposed to be met. The sanctioning authority should also indicate on the body
of the sanction as to how the fund is to be provided.
[2] A subordinate authority may sanction expenditure or advances of public money in those cases only in which it is authorized to do so by
(i) the provision of any legislative enactment for the time being in force or of rules made under such an enactment : or
(ii) the codes, manuals and regulations issued by the Governor or the Government of Assam : or
(iii) any order of the Governor or the Government of Assam 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 Assam : or
(iv) Any order of the Governor or the Government of Assam laying down as scale or maximum scale of expenditure : or
(v) these rules and the schedules annexed to these rules.
[3] Nothing contained in sub-rule of these rules shall empower any subordinate authority to sanction without previous consent of the Finance Department an expenditure which involves
the introduction of a new principle or practice likely lead to increase of expenditure :
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The DFP Rules, 1999 with up-to date amendments

[4] The exercise of power by a subordinate authority is subject to the observance of any general or special direction which the authority delegating power may issue at any time, whether
generally or in reference to a particular case.
4. Effect of sanction-
[1] Sanction to any given expenditure becomes operative as soon as funds have been appropriated to meet expenditure and does not become operative until funds have been so
appropriated.
[2] Sanction to recurring expenditure covering a specified terms of years becomes operative when fund are appropriated to meet the expenditure for the first year and remains effective for
each year or specified term subject to appropriation in such year and subject to the terms of the sanction.
[3] Disbursing Officers must be careful to observe that no sanction, whether recurring or non-recurring, where given on an authorized code or otherwise, is acted upon, if appropriation has
ceased to be so made in any year.
[4] Strictly speaking no expenditure should be incurred until the budget has been communicated. Regular and authorized expenditure, however which cannot in the interest of Government
be avoided, Such as pay, travelling allowance, diet money of witness etc., may be incurred in anticipation of budget provision.
The following additional relaxations are permitted :-
(a) Expenditure on works in progress from the preceding year under the control of the Public Works Department, on annual repairs and on tools and plants provided that the expenditure
on repairs and tools and plants shall not exceed the provision estimated either for previous or current year and that the monthly expenditure on establishments shall not exceed one
twelfth of the establishment allotment of the previous year.
(b) Expenditure on departmental lumbering and exploitation work, in the Forest Department in progress from preceding year.
5. Provision of Funds by Legislature-Demands for grants and Appropriations for charged & voted 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 amount so authorized become available to the Department or
authority concerned for appropriation to meet sanctioned expenditure.
6. [1] Primary Units of appropriation:-A Grant or appropriation for charged & voted expenditures are distributed by sub-heads under which it shall be accounted for. Each such sub-head
constitutes a primary unit of appropriation. The primary unit may include provision for both voted and charged expenditure and in that case the amount of each is shown separately.
[2] Primary units of appropriation shall become one or all of the following:-
Pay of Officers.
Pay of Establishments.
Allowances and Honoraria.
Other Charges
Grants-in-aid Contribution and Donations.
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