Budget Implementation


Ajit Kumar AJIT KUMARWISDOM IAS, New Delhi.

Rule 51 Of the GFR, lays down provisions regarding ‘The Communication and Distribution of
Grants and Appropriations’, which interalia states that- ‘After the Appropriation Bill relating to Budget is passed, the Ministry of Finance shall communicate Budget provisions to the Ministries / Departments which, in turn, shall distribute the same to their subordinate formations. The distribution so made shall also be communicated to the respective Pay and Accounts Officers who shall exercise check against the allocation to each subordinate authority’.
 
Role of Departments in Spending and Control
 
The relevant administrative ministry has the main responsibility for ensuring that (i) expenditure is incurred for the approved purpose, (ii) it is within the sums allotted, (iii) it has been incurred under the authority competent to sanction it, and (iv) due prudence has been shown in its incurrence. As ministries have delegated their powers to lower functionaries, the basic responsibility is shifted to the particular functionary concerned, but overall responsibility remains with the administrative ministry.
 
As per rules, no public authority can incur any expenditure or enter into any liability involving
expenditure or transfer of moneys for investment or deposit from government account unless such expenditure or transfer, as the case may be has been sanctioned by general or special orders of the Government or by any authority to which power has been delegated in this regard. No expenditure can be incurred against a sanction unless funds are made available to meet the expenditure by valid appropriation or re-appropriation. The government authorities have to comply with rules prescribed in the General Financial Rules and the Delegation of Financial Power Rules in all financial matters. The designated controlling authorities have to ensure not
only that the total expenditure is kept within the limits of the authorised grants but also that the funds allotted to spending units are expended in the public interest and on objects for which the money was provided.
 
In order to maintain proper control, the controlling officer obtains information on not only what has actually been spent from the grants but also what commitments and liabilities have been and will be incurred against them. He must be in a position to assume, before the Government and Public Accounts Committee, complete responsibility for departmental expenditure and to explain or to justify any instance of excess expenditure or financial irregularity that may be brought to notice as a result of audit scrutiny or otherwise. In the discharge of his ultimate responsibility for the administration of a grant, or a part thereof, placed at his disposal, every controlling officer must satisfy himself that adequate provisions exist within the departmental organisation for
systematic internal checks calculated to prevent and detect errors and irregularities in the financial proceedings of his subordinate officers and to guard against waste and loss of public money and stores, to ensure that the prescribed checks are effectively applied.
 
As regards receipts, it is the duty of the departments concerned to ensure that the dues of
Government are correctly and promptly assessed and paid into the treasury/bank. All moneys received by or on behalf of Government either as dues of Government or for deposit, remittance or otherwise are required to be brought into Government Account without delay in accordance with the prescribed rules and regulations.


Monday, 15th Feb 2016, 11:28:48 AM

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