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Delegation of Financial Learnin

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Powers Rules, 2024 m

Rule Title
No.
1. Short title and commencement

2. Power to Relax

3. Definitions

4. Provision of funds by Parliament

5. General conditions on powers to sanction expenditure

6. Residuary financial powers

7. Sanction of expenditure

8. Primary unit of appropriation [read with Annexure-I]

9. Allotment of Funds

10. Appropriation and Re-Appropriation – General Restrictions.

11. Indents, contracts and purchases

12. Powers of Subordinate Authorities [read with Annexure-I]

13. Powers of Subordinate Authorities to write off loss

14. Insurance of Government property

15. Waiver of recovery of overpayment made to Government servants

16. Expenditure on Schemes or projects

17. Grants-in-aid, loans, etc.

18. Trading operations

19. Dismantlement of public buildings

20. Communication of sanctions to audit

21. Repeal and savings

22. Annexure-I (for rule-8): Object Heads etc.

23. Annexure -II (for rule 12): General Conditions for incurring
Expenditures

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DELEGATION OF FINANCIAL POWERS RULES, 2024 Learnin
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[Notified on: 22nd Mar 2024]Platfor
[Comes in force: 1st Apr. 2024] m

S.O. 1543(E).–– In pursuance of clause (3) of article 77 of the Constitution, the President hereby makes the
following rules, namely:

Rule 1.
(1) Short Title: Delegation of Financial Powers Rules, 2024.
Short title and (2) Commencement: come into force with effect from 1st April, 2024.
commencement.

[Note: With coming into effect of DFPR, 2024, the DFPR, 1978 is hereby repealed, as detailed
in Rule 21 of these Rules.]
Rule 2.
The PRESIDENT being satisfied that it is necessary or expedient so to do may, by general or
special order, -
Power to Relax.
(a) RELAX all or any provisions of these rules in relation to any authority;
(b) DELEGATE to any authority powers in addition to the powers delegated under these
rules;
(c) REDUCE THE POWERS DELEGATED to any authority to such extent as may be
specified in the order;
(d) IMPOSE CONDITIONS IN ADDITION to those specified by these rules; and
(e) WITHDRAW from any authority all or any of the powers delegated under these rules.
Rule 3.
(1) In these rules, unless the context otherwise requires––
Definitions.
(a) Administrator means an Administrator of a Union territory, by whatever name
designated, appointed under Article 239 of the Constitution;

(b) Annexure means the Annexure appended to these rules;

[Annexure-I (for rule-8): Object Heads etc.
Annexure-II (for rule 12): General Conditions for incurring Expenditures]

(c) Appropriation means the assignments of funds to defray charges in respect of

services indicated voted or charged section;

[Ref: Constitution of India Art. 112-116]

(d) Competent means, in respect of the power to be exercised under any of these
Authority rules,
THE PRESIDENT or such other authority to which the power is
delegated by or under these rules, or any other general or special
rules or orders issued by the Government of India;

(e) Department of means

the Govt. of India
• any of the Ministries, Departments, Secretariats and
Offices as notified from time to time and listed in the First
Schedule to the Government of India (Allocation of
Business Rules) and
• the Vice-President’s Secretariat;

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(f) Finance means the Department of Expenditure, Ministry of Finance of the
Ministry Government of India: Learnin
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PROVIDED THAT where the Scheme of Integrated Financial
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Adviser is in force in any Department of the Government of India, the
Integrated Financial Adviser of that Department, will, subject to m
supervision by Finance Ministry, exercise all or any of the powers
delegated by Finance Ministry.

(g) Head of the means an authority or person (not below the rank of Deputy
Department Secretary to the Government of India and equivalent), declared by the
Department concerned, in the Government of India, as a Head of the
Department (HoD) in relation to an identifiable establishment or
establishments to exercise the financial powers delegated to him
under these rules;

(h) Head of Office means a Gazetted Officer designated as such, subordinate to

Administrators and Heads of Departments;

(i) Ministry of means the Departments concerned with the subject matter in the
Finance Ministry of Finance;

(j) Projects means one-time expenditure resulting in creation of capital assets or

otherwise, which could yield financial or economic returns or both and
such projects may either be separate or part of an approved Scheme;

(k) Re- means transfer, by a Competent Authority, of funds from one primary
appropriation unit of appropriation to another to meet additional expenditure within
the same Section (Revenue Section and Capital Section) of the grant
or Appropriation;

(l) Recurring means expenditure which is incurred at periodical intervals for the
Expenditure same purpose and
the expenditure other than recurring expenditure is non-recurring
expenditure;

(m) Schemes means programmes through which Departments of the Government of

India spend resources for delivering goods or, services or both.

(2) The terms and expressions used in these rules and not defined here but defined in the
General Financial Rules shall have the meanings respectively assigned to them in the said
General Financial Rules.

Rule 4. After the Appropriation Bill is passed by Parliament and assented to by the President,
Provision of the amounts so authorised become available to the concerned Departments of the
funds by Government of India to meet sanctioned expenditure.
Parliament.

Rule 5. General (1) No Authority shall sanction expenditure or advances without the PREVIOUS CONSENT
conditions on of the Finance Ministry if it involves the introduction of a new principle or practice likely to lead
powers to to increased expenditure in future.

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sanction (2) A Subordinate Authority shall exercise the power to sanction expenditure subject to any Sk's
expenditure. general or special order or direction which the authority delegating or re-delegating such power
Learnin
may issue or prescribe from time to time.
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Rule 6. All financial powers, not specifically delegated to any authority by these rules includingm
creation and abolition of posts, shall vest in the Finance Ministry.
Residuary
financial
powers.

Rule 7. (1) All expenditure shall require both, SANCTION and APPROPRIATION.
Sanction of Expenditure can be incurred against a sanction only when funds are made available to meet
expenditure the expenditure or liability by valid appropriation or Re-appropriation.
(2) A sanction to recurring expenditure or liability becomes operative when funds to meet
the expenditure or liability of the first year are made available by valid Appropriation or
Re-appropriation or by an advance from the Contingency Fund, as the case may be, and
remains effective for each subsequent year subject to appropriation in such years and also
subject to the terms of the sanction.

Rule 8. Primary (1) A grant or Appropriation for charged expenditure is distributed by standard Object Heads
unit of under which it shall be accounted for and each such standard Object Head, against which the
appropriation provision for expenditure appears, constitutes A PRIMARY UNIT OF APPROPRIATION. The
primary unit of appropriation is the lowest unit of accounting classification denoting the
[read with objects of expenditure.
Annexure-I]
(2) The primary unit may include provision for both voted and charged expenditure and in that
Annexure-I: case the amount of each is shown separately.
Object Heads
etc. (3) The primary units of appropriation or standard Object Heads shall be as specified by
Finance Ministry from time to time. A list of standard Object Head is at ANNEXURE-I.
(4) The Finance Ministry may add, delete or amend the primary units of appropriation or
prescribe an entirely different set of such units.
(5) The departments of the Government of India shall keep in view the following with regard to
the numeric codification for preparation of the DETAILED DEMANDS FOR GRANTS,
namely:-
(i) the number of tiers of classification in the Detailed Demands for Grants shall be the
standard six tiers indicated in the table below:

Sl. No. Type of Head Codification

(1) (2) (3)

1. Major Head -4 digits (Function)

2. Sub-major Head -2 digits (Sub-function)

3. Minor Head -3 digits (Programme)

4. Sub-head -2 digits (Scheme)

5. Detailed Head -2 digits (Sub-scheme)

6. Object Head -2 digits (Primary unit of Appropriation or Object Head)

(ii) the numeric code numbers assigned by the Controller General of Accounts for Major,
Sub-major, Minor Heads, Sub-heads and Detailed Heads for the Union and States shall be
followed in the Detailed Demands for Grants;
(iii) the distinction between REVENUE and CAPITAL EXPENDITURE shall be as defined in the
Government Accounting Rules and the General Financial Rules.

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Rule 9. The Departments of Govt of India or authority on whose behalf a grant, or Appropriation for
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charged expenditure is authorised by Parliament shall distribute the sanctioned funds, where
Allotment of g
Funds necessary, among the controlling and disbursing officers subordinate to it.
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Rule 10. (1) SAVE WITH PRIOR APPROVAL OF THE PARLIAMENT, funds shall not be appropriated or
Appropriation re-appropriated to meet expenditure on a New Service or New Instrument of Service (NS or
and Re- NIS) not contemplated in the budget as approved by Parliament.
Appropriation –
General For deciding whether a case relates to a NEW SERVICE or NEW INSTRUMENT OF SERVICE
Restrictions. and for determining whether prior approval of Parliament is required or it is to be reported to
[Refer: Two GIDs/ Parliament along with the next batch of supplementary demands,
OMs dated 1st
the financial limits prescribed by the BUDGET DIVISION, DEPARTMENT OF ECONOMIC
April, 2024]
AFFAIRS, from time to time shall be referred to. [Refer: GID/ OM dated 1st April, 2024]

(2) Funds shall not be appropriated or re-appropriated to meet expenditure which has not been
sanctioned by an AUTHORITY COMPETENT TO SANCTION it.

(3) Funds shall not be appropriated or re-appropriated to ANY WORK which has not received
ADMINISTRATIVE APPROVAL and TECHNICAL SANCTION as prescribed by Government of
India from time to time.

(4) Funds provided for CHARGED EXPENDITURE shall not be appropriated or re-appropriated
to meet VOTED EXPENDITURE and funds provided for voted expenditure shall not be
appropriated or re-appropriated to meet charged expenditure.

(5) No Re-appropriation shall be made from one grant or Appropriation for charged
expenditure to another Grant or Appropriation for charged expenditure.

Grant: A formal (6) No Re-appropriation can be made from Capital to Revenue Section of the Grant or vice
request for funds
versa.
made by Dept/
Min. Ex. Demand
for Grants. (7) No Re-appropriation can be made from an appropriation already augmented through a
Supplementary Demand for Grant passed by the Parliament or under the provisions of this
rule.

(8) No Re-appropriation can be made from SAVINGS UNDER AN ACTIVITY for which a
Contingency Fund Advance has already been obtained during the course of the financial year.

POWERS OF ADMINISTRATIVE MINISTRIES OR DEPARTMENTS

*[SECRETARY of (9) Subject to the provisions above, CHIEF ACCOUNTING AUTHORITIES* of Administrative
the Dept] Ministries or Departments shall have the following POWERS, namely:-
(i) To augment the provisions of the heads ‘Salaries’, ‘Allowances’, ‘Wages’, ‘Pensionary
Charges’, ‘Medical Expenses’ and ‘Rent, Rates and Taxes for Land and Buildings’ through Re-
appropriation.
(ii) To re-appropriate funds from the Object head ‘Salaries’ to the Object head ‘Salaries’
across the schemes.
(iii) To augment provisions already approved by Parliament through the Supplementary
Demands for Grants.
(iv) To re-appropriate funds from lump-sum provision for northeast areas to concerned

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schemes. However, this delegation of powers is limited to re-appropriation of funds fromSk's
Learnin
lump-sum provision to the scheme for the benefit of Scheme or programs in the northeast
areas alone. g
(v) To appropriate or re-appropriate to ANY WORK, TO COVER EXCESS OF EXPENDITURE Platfor
over authorised sanctioned financial limits UP TO 20%, subject to such excess expenditurem
being approved by the Competent Authority. [Refer: GID/ OM dated 1st April, 2024]
(vi) To augment a budget provision, under any line item ending at an object head, to such
limits permitted by Ministry of Finance through its various specific or general orders issued
from time to time. [Refer: GID/ OM dated 1st April, 2024]
(vii) Ministries or Departments are required to exercise the powers delegated under these rules
for re-appropriation of funds in consultation with the respective Financial Advisors, who
shall ensure that the provisions of these rules are strictly adhered to.

[Note: The Secretary of each Ministry/Department is the Chief Accounting Authority. He discharges the
responsibility with the help of the Financial Adviser of the concerned Ministry/Department and the Chief
Controller of Accounts. The Chief Controller of Accounts is the head of the Accounting Organization of
the Ministry. He is supported by team of Controller of Accounts, two Dy. Controller of Accounts and 3
Principal/Pay and Account Officers (PAOs).]

CASES REQUIRING PRIOR APPROVAL OF MINISTRY OF FINANCE

(10) Notwithstanding anything contained in this rule, except with the previous consent of
the BUDGET DIVISION with concurrence of SECRETARY (EXPENDITURE):-
(i) No Re-appropriation of funds shall be carried out to meet expenditure in the Revenue
Section from SAVINGS under grants-in-aid to States or Union territories.
(ii) No Re-appropriation of funds shall be made between Capital Outlay and loans or
vice-versa, in Capital Section;

(iii) No Re-appropriation of funds shall be made from ‘Salaries’ or ‘Allowances’ head to

any other “primary unit of appropriation”.
(iv) No Re-appropriation shall be made from provisions made for Externally Aided
Projects (EAPs) to Non-Externally Aided Projects.
(v) No Re-appropriation shall be made from and to the provision for Secret Service
Expenditure. In case of augmentation by 25% or more of the original provision, prior
approval of C&AG would also be required.
(vi) No Re-appropriation shall be made from the primary unit "Buildings and Structures/
Infrastructure Assets/ Other Fixed Assets" to any other unit.
(vii) No Appropriation or Re-appropriation shall be made to any work, to cover excess of
expenditure over authorized financial limits BEYOND 20%.

(viii) No Re-appropriation having the effect of augmenting a BUDGET PROVISION, under

any line item ending at an object head, shall be made beyond the LIMITS prescribed
by the Ministry of Finance through its various specific or general orders issued from time
to time.
(ix) No Re-appropriation of funds to a head from which funds were previously redirected
or re-appropriated to another head.

Rule 11. (1) SUBJECT TO the provisions of these rules and the provisions of the General Financial Rules,
governing the procurement of goods and services,
Indents,
contracts and a Department of the Government of India shall have FULL POWERS to sanction expenditure
purchases for PURCHASES and for EXECUTION OF CONTRACTS.
*Indent: a purchase contract or written instrument for purchase etc.

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(2) The powers under this rule shall be exercised by THE SECRETARY OF THE Sk's
DEPARTMENT concerned up to RUPEES 100 CRORES for open or limited tender contracts, Learnin
(3) The powers under this rule shall be exercised by THE SECRETARY OF THE g
DEPARTMENT concerned up to RUPEES 25 CRORES for negotiated or single tender Platfor
or
proprietary contracts and agreements.
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i.e.

The powers under this rule shall be exercised by THE SECRETARY OF THE
DEPARTMENT concerned

up to RUPEES 100 CRORES for OPEN OR LIMITED TENDER

CONTRACTS

up to RUPEES 25 CRORES for NEGOTIATED OR SINGLE TENDER or

PROPRIETARY CONTRACTS AND
AGREEMENTS

(4) Contracts or purchases, the amount of which exceeds the value stated in sub-rule (2)
and (3) of this rule, in the categories stated, shall require the approval of THE MINISTER IN
CHARGE OF THE DEPARTMENT.
(5) Subject to the provisions of these rules, Secretaries of the Departments of Government
of India may, by general or special order, confer powers not exceeding those vested in them as
specified in Sub-rule (2) and (3) of this rule and Rule 13 upon
AN ADMINISTRATOR or HEAD OF THE DEPARTMENT or any other authority subordinate
to him in consultation with the FINANCIAL ADVISOR of the Department or Ministry.
(6) Notwithstanding anything contained in sub-rules (1), (2), (3) and (4),
in cases where powers to award contract or purchase or consultancy in a Project or Scheme has
been considered and allowed by Public Investment Board (PIB) or Expenditure Finance
Committee (EFC) or Cabinet, as the case may be,
such cases will be processed as per the FINANCIAL LIMITS laid down for sanction of such
Schemes or Projects by that Authority.

Rule 12. (1) Subject to the provisions of these rules, the Departments of the Government of India,
shall, in case of the Appropriation and Re-appropriation, have FULL POWERS for incurring
Powers of revenue and capital expenditure.
Subordinate
Authorities
(2) A DEPARTMENT of the Central Government may, by general or special order, confer
[read with powers, not exceeding those vested in that Department, upon an ADMINISTRATOR or HEAD
Annexure-II] OF DEPARTMENT or any other authority subordinate to the Department in respect of any
Annexure -II: matter covered by these rules, in consultation with the INTERNAL FINANCIAL ADVISER:
General Provided that no power under this sub-rule shall be re-delegated by the Department in
Conditions for respect of -
incurring
Expenditures (a) Rule 10: Re-appropriation of funds;
(b) Rule 15: Waiver of recovery of overpayment made to Government servants; and
(c) Rule 16: Appraisal and approval of Schemes or Projects.

(3) The ADMINISTRATOR or HEAD OF THE DEPARTMENT referred to in sub-rule (2) may, by
an order in writing, authorise A GAZETTED OFFICER serving under him to exercise to such
extent, as may be specified in that order, all or any of the powers conferred on such
Administrator or Head of the Department under sub-rule (2).
The Administrator or Head of the Department shall, however, continue to be responsible
for the correctness, regularity and propriety of the decisions taken by the Gazetted Officer so
authorised.

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Power to Sk's
(4) Departments of the Government of India Administrators and Heads of the Departments
declare HOO: shall have the power to declare ANY GAZETTED OFFICER subordinate to them as the HEAD
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OF THE OFFICE for the purpose of these rules: g
Provided that the Head of Office shall exercise such powers as delegated by the Department, Platfor
Administrator or Head of Department and as provided in the rules for the time being in force: m
Provided further that not more than one Gazetted Officer shall be declared as Head of Office
in respect of the same office or establishment, unless such office or establishment is distinctly
separate from one another.

(5) Any authority empowered by or under these rules to incur revenue or capital expenditure
shall exercise such powers subject to the provisions contained in the General Financial Rules,
subsidiary instructions and orders on the subject issued by Finance Ministry including
restrictions and scales, issued from time to time by the concerned Department and General
Conditions as given in the ANNEXURE-II.

Ex-post facto (6) The power delegated under these rules can also be exercised for a validation of an action
approval: already taken or expenditure or liability already incurred even when the AUTHORITY
VALIDATING THE ACTION OR EXPENDITURE OR LIABILITY, as the case may be, had no
competence to do so at the time the action was taken or expenditure or liability was
incurred.

Rule 13. Powers The power of Subordinate Authorities to write off losses shall be as per the conditions and limits
of Subordinate as may be specified by the Finance Ministry from time to time.
Authorities to
[Refer: GID/ OM dated 1st April, 2024]
write off loss

Rule 14. Government property, both movable and immovable, shall not be insured and
Insurance of no Subordinate Authority shall undertake any liability or incur any expenditure in connection
Government with the insurance of such property without the previous consent of the Finance Ministry,
property EXCEPT IN THE CASES where relaxation is provided by that Ministry from time to time.

Rule 15. (1) A Department of Government of India, an Administrator and any other Subordinate
Authority to the Department, to whom powers may be delegated by or under special order of the
Waiver of President, may WAIVE the recovery of an amount found to have been overpaid mistakenly
recovery of to a Government servant, in excess of their entitlement, subject to the following conditions,
overpayment namely: -
made to
Government (i) the amount disallowed has been drawn by the Government servant concerned under a
servants reasonable belief that he was entitled to it; and
[Refer: GID/ OM (ii) if, in the opinion of the aforesaid authority
dated 1st April,
2024] (a) recovery will cause undue hardship; or
(b) recovery is impossible.
(2) A Department of Government of India may waive recovery of overpayment upto Rs.
2,00,000/- (i.e., 2 Lakh) in the case of each individual with the concurrence of Financial
Advisers of the Department.
Proposals for waiver of recovery of amount greater than Rs. 2,00,000/- in each case shall be
referred to the Finance Ministry for concurrence.
(3) For the cases of waiver of recovery, the Departments of the Government of India will
examine whether over payment has been made on account of fraud, misrepresentation,
collusion, favouritism, negligence or carelessness on the part of those responsible for over
payments and the employees who benefitted from such actions.
All proposals of waiving of recovery will be accompanied by a REPORT in this regard duly
approved by the disciplinary authority.

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Rule 16. (1) Without prejudice to the provisions of Rule 12 (Powers of Subordinate Authorities),
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Expenditure on a Department of the Government of India may sanction expenditure on any scheme, project, as g
Schemes or per the powers delegated from time to time by the FINANCE MINISTRY, subject to its outlay
projects having been approved by the Competent Authority in accordance with the appraisal and Platfor
[Refer: GID/ OM
approval process prescribed by the FINANCE MINISTRY from time to time and m
dated 1st April, the power of appraisal and approval under this rule shall NOT be delegated.
2024]
(2) In cases where the award of contract or purchase or consultancy is inseparably linked
with the Scheme, such expenditure will be processed as per the financial limits laid down for
sanction of such Schemes or projects by the authority competent to approve such Schemes or
Projects.

Rule 17. Departments of the Government of India and Administrators shall have FULL POWERS to
Grants-in-aid, sanction grants in aid including scholarships and loans:
loans, etc. Provided that,
(a) such grants in aid including scholarships are in accordance with the rules or principles
prescribed with the previous consent of the Finance Ministry and a certificate to that effect
is included in the sanction;
(b) the rate of interest on a loan and the period of payment thereof are fixed with the previous
consent of the Ministry of Finance unless the rate of interest on such loan and the period of
repayment thereof are prescribed in any general or special order of the Department of the
Government of India.

Rule 18. Notwithstanding anything contained in these rules, all proposals-

Trading (a) for the purchase of commodities not intended for Government consumption, but for
operations sale or issue to the public, State governments or any other agency;
(b) for fixing of prices in respect of direct trading operations of Government; and
(c) from Government companies and undertakings which may be referred to the
Government for fixation of prices for their products or stocks,

shall be referred to the Ministry of Finance for concurrence before approval:

Provided that if the value of the transaction is below Rupees 25 crore in proposals under clause
(a) and (b), they may not be referred to the Ministry of Finance for concurrence.

Explanation: In this rule, “Govt Companies” has the same meaning as assigned to it in the
Companies Act, 2013.

Rule 19. Subject to the conditions set out below,

Dismantlement the Departments of the Government of India and Administrators shall have FULL POWERS to
of public sanction dismantlement of public buildings (other than purely temporary structures), PROVIDED
buildings these powers are exercised with the concurrence of their FINANCIAL ADVISERS.
CONDITIONS:
(i) No public building shall be dismantled unless it has been previously ascertained that it is
not required by any other Department of the Government of India

(ii) No public building shall be demolished unless it is structurally in a dangerous condition or it

is beyond economic repairs and has been certified as such by appropriate technical
authority or it is necessary to vacate the site for constructing a more important
Government building or structure.
(iii) A public building, the dismantlement of which is sanctioned in exercise of the power
conferred by this rule, shall be disposed of by PUBLIC AUCTION through the Central
Public Works Department or the local Public Works Department in areas where the
Central Public Works Department does not operate unless specific prior approval of the

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Competent Authority is taken for disposal of buildings to an identified party. Sk's
(iv) The Departments or Ministries of the Government of India and Administrators shall
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have FULL POWERS to sanction dismantlement of purely temporary structures. g
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Explanation –– for the purposes of this rule, “a purely temporary structure” mean a structure,
the life of which is not more than 2 years.
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Rule 20. (1) Whenever the consent or sanction of the Finance Ministry is required under these rules,
Communication such consent or sanction shall be communicated to the AUDIT or PAY AND ACCOUNTS
of sanctions to OFFICER concerned by a Department of the Government of India itself after adding a clause
audit to the sanction as follows:-
“This order/memorandum issues with the concurrence of the Ministry of Finance (Department of
Expenditure), vide their O.M./U.O. No. _______ dated ______”

(2) Whenever a FINANCIAL SANCTION is issued by a Department of the Government of India

in exercise of the powers conferred on it by these rules in consultation with its INTERNAL
FINANCIAL ADVISER or INTEGRATED FINANCIAL ADVISER and approval of competent
authority, it shall be communicated to AUDIT / PAY AND ACCOUNTS OFFICER concerned
by the Department concerned by adding a clause to the sanction as follows:
“This sanction issues with the approval of competent authority. The advice of Internal Finance /
Integrated Finance was conveyed vide Dy. No./U.O. No. __________ dated _______”

Rule 21. (1) The Delegation of Financial Powers Rules, 1978, is hereby repealed:
Repeal and Provided that such repeal shall not affect anything done, any order issued, any action taken or
savings any powers exercised before coming into force of the Delegation of Financial Powers Rules,
2024 and
all sanctions, orders, declarations or other action taken before the commencement of these
rules shall continue to be operative and in force even after the commencement of these rules,
unless specifically cancelled or revoked by the authority who accorded such sanction or
issued such order or took such action:

Provided further that all delegations made to any authority under special orders of Government
shall also continue to remain in force unless specifically revoked by the President.

(2) Nothing contained in these rules shall apply to–

(a) the Ministry of Railways and authorities subordinate to that Ministry;
(b) the Ministry of Defence and authorities subordinate to that Ministry in relation to
expenditure debitable to Defence Services Estimates.
(c) the Department of Atomic Energy and Department of Space;
(d) the Department of Telecommunications;
(e) the Govt of India’s representatives abroad whose powers shall be determined in
accordance with the rules or orders issued separately in consultation with the Finance
Ministry.
Note 1.–– The Ministry of Railways, Ministry of Defence and authorities subordinate to that
Ministry and Departments of Atomic Energy, Space and Telecommunications are required to
align their Primary units of Appropriation as far as possible on the lines provided in Rule 8.

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https://www.youtube.com/channel/UC9K0PbURx-HJcgnK6Paw4Vw
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