Delegation of Financial Powers

Rules, 1978

Public Exchequer
control

R.T.I.Jammu

Session Overview
In the previous session we discussed the
General Financial Rules,, 2005 and their
application in disciplining the financial and
budgetary
g y control in government
g
spending
p
g
etc.

Public Exchequer
control

R.T.I.Jammu

Session Overview
Another tool of public exchequer control is
well defined p
powers of different
functionaries in the Government for
incurring
g expenditure
p
from public
p
funds.

Public Exchequer
control

R.T.I.Jammu

Session Overview
The General Financial Rules, 2005 are
supplemented
pp
by
y the Delegation
g
of
Financial Powers Rules, 1978, which lay
down the financial p
powers of different
functionaries for incurring expenditure of
ppublic funds for better and effective control
and monitoring of Government spending
out of the allotted funds.
Public Exchequer
control

R.T.I.Jammu

Session Overview
In this session we will discuss the main
features of delegation
g
of financial ppowers as
laid down in the Delegation of Financial
Powers Rules,, 1978.

Public Exchequer
control

R.T.I.Jammu

Learning Objective
At the end of the session the trainees will be
able to state the p
powers of various
Government Officers and other
functionaries as laid down in the Delegation
g
of Financial Powers Rules, 1978.

Public Exchequer
control

R.T.I.Jammu

Delegation of Financial Powers

Rules, 1978
All powers to incur expenditure out of public
funds (Consolidated Fund of India) vest with the
Government in the Ministry of Finance.
The structure of governance in India and the area
of governance is so vast that it is not possible for
th Mi
the
Ministry
i t off Finance
Fi
to
t authorize
th i all
ll the
th
expenditure of Government of India.
Public Exchequer
control

R.T.I.Jammu

Delegation of Financial Powers

Rules, 1978
It was necessary to delegate financial
ppowers to incur expenditure
p
out of public
p
funds to subordinate authorities of various
p
of
other Ministries/Departments
Government of India.

Public Exchequer
control

R.T.I.Jammu

Delegation of Financial Powers

Rules, 1978
The Delegation of Financial Powers Rules,
1978 is the compendium
p
containing
g all the
orders delegating powers to authorities
other than the Ministry
y of Finance.

Public Exchequer
control

R.T.I.Jammu

Delegation of Financial Powers

Rules, 1978
These Rules came in to force with effect
from the 1st August,
g , 1978 repealing
p
g the
Delegation of Financial Powers Rules, 1958
The Rules have been amended from time
timeto-time since their publication in the
Gazette of India,
India dated the 22nd July,
July 1978.
1978

Public Exchequer
control

R.T.I.Jammu

10

Delegation of Financial Powers

Rules, 1978
The President has the powers under Rule 2
of these rules to:
relax all or any provisions of these rules in
relation to any authority;
delegate to any authority powers in addition
to the powers delegated under these rules;

Public Exchequer
control

R.T.I.Jammu

11

Delegation of Financial Powers

Rules, 1978
reduce the powers delegated to any
authority
y to the extent specified
p
in the order;;
impose conditions in addition to those
specified by these rules ;and
for specified reasons withdraw from any
authority all/any of the powers delegated
under these rules.
Public Exchequer
control

R.T.I.Jammu

12

Basic Concepts
The definitions of some of the frequently
used terms in the Rules are as under;;
Appropriation means the assignment to
p
expenditure
p
of funds
meet specified
included in a primary unit of appropriation

Public Exchequer
control

R.T.I.Jammu

13

Basic Concepts
Contingent Expenditure means all incidental
and other expenditure including expenditure on
stores which is incurred for the management of an
office, for the working of technical establishment,
office eexpenses
penses and the like bbutt does not incl
include
de
any expenditure which has been specifically
classified as falling under some other Head of
expenditure, such as Works, tools and Plant.

Public Exchequer
control

R.T.I.Jammu

14

Basic Concepts
Head of the Department in relation to an office
or offices under his administrative control, means
an authority/person as the concerned department
in the Central Government may, by order, specify,
as a Head of the Department.
Department Such
S ch person has to
be the Head of an identifiable organization and the
minimum of his revised scale of pay should not be
lower than that of a Deputy Secretary to
Government of India.
Public Exchequer
control

R.T.I.Jammu

15

Basic Concepts
Head of Office means a Gazetted Officer
declared as such under Rule 14 of these rules
(Rule 14 specifies that the Central Government,
Administrators and Heads of Departments shall
have power to declare any Gazetted Officer
subordinate to them as Head of an Office for the
purpose of theses rules, and not more than one
Gazetted Officer shall be declared as Head of
Office in respect of the same office/establishment
office/establishment,
unless such office/establishment is distinctly
separated from one another).
Public Exchequer
control

R.T.I.Jammu

16

Basic Concepts
Recurring expenditure means the
expenditure
p
which is incurred at periodical
p
intervals. Expenditure other than recurring
expenditure
p
is Non-recurring
g
expenditure.
Primary
Primary unit of Appropriation
Appropriation means a
primary unit of Appropriation referred to in
Rule 8.
8
Public Exchequer
control

R.T.I.Jammu

17

Basic Concepts
Re-appropriation means the transfer of
funds from one p
primary
y unit of
appropriation to another such unit.
Subordinate
Subordinate Authority
Authority means a
Department of the Central Government or
any authority subordinate to the President

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control

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18

General limitations on power to

sanction expenditure
No expenditure shall be incurred from the
public revenue except
p
p on legitimate
g
objects
j
of public expenditure,
The financial powers not specifically
delegated to any authority (known as
Residuary Financial Powers) vest in the
Finance Ministry. (Vide Rules 4 and 5).
Public Exchequer
control

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19

Effect of sanction
Expenditure against a sanction shall be
incurred only
y when funds to meet the
expenditure/liability are made available by
valid Appropriation/Re-appropriation
pp p
pp p

Public Exchequer
control

R.T.I.Jammu

20

Effect of sanction
In the case of a recurring
expenditure/liability, sanction becomes
operative when funds for the first year are
made available by valid Appropriation/reappropriation
i ti or by
b an advance
d
from
f
the
th
Contingency Fund, as the case may be, and
it remains effective for each subsequent
year subject to appropriation in such years
and subject to the terms of the sanction.
Public Exchequer
control

R.T.I.Jammu

21

Effect of sanction
It is not within the competence of a
Department
p
of the Central Government to
order/agree to re-appropriation without the
concurrence of the Ministry
y of Finance
from the funds provided for new items in
g ((Govt. of India decision under
the budget.
Rule 9)
Public Exchequer
control

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22

General restrictions on Appropriation/ Reappropriation (Rule 10)]

No funds will be appropriated/ reappropriated
pp p
to meet expenditure
p
which has
not been sanctioned by an authority
competent
p
to sanction it
Funds provided for charged expenditure
shall not be appropriated/re-appropriated
appropriated/re appropriated to
meet votable expenditure and vice versa.
Public Exchequer
control

R.T.I.Jammu

23

General restrictions on Appropriation/ Reappropriation (Rule 10)]

Re-appropriation from one
Grant/Appropriation
pp p
for Charged
g
Expenditure to another Grant/Appropriation
for Charged
g Expenditure
p
is also not
permissible.

Public Exchequer
control

R.T.I.Jammu

24

General restrictions on Appropriation/ Reappropriation (Rule 10)]

Funds shall not be appropriated /re-appropriated to
meet expenditure on a new service/new instrument
of service not contemplated in the budget as
approved by Parliament.
The limits for deciding New service/New
I t
Instrument
t off Service,
S i have
h
been
b
discussed
di
d vide
id
Government of Indias decisions under Rule 10
Public Exchequer
control

R.T.I.Jammu

25

General restrictions on Appropriation/ Reappropriation (Rule 10)]

Prior approval of the Parliament for
expenditure
p
from the Consolidated Fund
is required,
for setting up a new undertaking
taking up a new activity by an existing
departmental undertaking and involving
Capital Expenditure or
Public Exchequer
control

R.T.I.Jammu

26

General restrictions on Appropriation/ Reappropriation (Rule 10)]

for setting up a new public sector company
splitting up of an existing
company/amalgamation of two or more
companies, or
taking up a new activity by an existing company
or
in respect of investments to be made for the first
time in private sector companies/private
institutions except in units coming under
Government Management (with the approval of
Parliament)
Parliament).
Public Exchequer
control

R.T.I.Jammu

27

General restrictions on Appropriation/ Reappropriation (Rule 10)]

Approval of the Parliament is also required
in the cases of additional investments
above rupees one crore in an existing
undertaking/private sector
companies/private
i / i t institutions
i tit ti
andd in
i the
th
case of additional investments in loans
above rupees twenty lakhs to an existing
public sector company, where there is no
Budget Provision.
Public Exchequer
control

R.T.I.Jammu

28

General restrictions on Appropriation/ Reappropriation (Rule 10)]

In the cases where there is budget provision
and ppaid upp capital
p
of the company
p y is
between Rupees 1crore to rupees 100 crore,
the limit for seeking
g approval
pp
of the
Parliament ranges between above twenty
lakh to rupees
p
15 crores

Public Exchequer
control

R.T.I.Jammu

29

General restrictions on Appropriation/ Reappropriation (Rule 10)]

The expenditure below the limits (shown for
reference to the Parliament for approval) can be
met from the re-appropriation
re appropriation of savings in a grant
subject to report to the Parliament. Expenditure
above Rs.10 lakhs and upto
p Rs.50 lakhs,, on new
Works (Land, Buildings and/or Machinery) can be
met from savings in a grant by re-appropriation
subject to report to Parliament and with the prior
approval of the Parliament if it exceeds Rs.50
lakhs.
Public Exchequer
control

R.T.I.Jammu

30

General restrictions on Appropriation/ Reappropriation (Rule 10)]

In the case of Grant-in aid to statutory and
other ppublic/private
p
institutions under
Revenue Expenditure, the prior approval of
the Parliament for meeting
g the expenditure
p
out of the Consolidated Fund of India is
required
q

Public Exchequer
control

R.T.I.Jammu

31

General restrictions on Appropriation/ Reappropriation (Rule 10)]

the prior approval of the Parliament is
required
q
above the following
g limits:
Institutions in receipt of
grant in aid up to Rs.1
grant-in-aid
Rs 1
crore

Public Exchequer
control

Rs.10 lakh, (limits apply

with reference to money
disbursed by an individual
Ministry/
y Department
p
and
not by the Government as a
whole.
R.T.I.Jammu

32

General restrictions on Appropriation/ Reappropriation (Rule 10)]

Institutions in receipt of
grant-in-aid above Rs
Rs.11
crore

10% of the Budget

provision or Rs
Rs. 2 crores,
crores
whichever is less.

Grants-in-aid to private
institutions other than for
Export Promotions
Schemes, Recurring

Above Rs.5 lakhs

Public Exchequer
control

R.T.I.Jammu

33

General restrictions on Appropriation/ Reappropriation (Rule 10)]

Grants-in-aid
Grants
in aid to private
institutions other than
for Export
p Promotions
Schemes, NonRecurring

Public Exchequer
control

Above Rs
Rs.10
10 lakhs

R.T.I.Jammu

34

General restrictions on Appropriation/ Reappropriation (Rule 10)]

Write off of Government loans above Rs.1
lakh ((individual case)) has to be referred to
the Parliament.

Public Exchequer
control

R.T.I.Jammu

35

General restrictions on Appropriation/ Reappropriation (Rule 10)]

Ministries/Departments have full powers
for re-appropriation
pp p
of funds from one
plan head to another plan head in a Grant,
p in cases involving
g foreign
g exchange
g
except
provided that
no re-appropriation
re appropriation from Capital to
Revenue and vice versa is made,
Public Exchequer
control

R.T.I.Jammu

36

General restrictions on Appropriation/ Reappropriation (Rule 10)]

commitments are not made beyond the
allocations for the schemes during the plan
period.
Savings in Revenue Section are not
available for re-appropriation in Capital
Section and vice versa in the same Demand
for Grants.
Public Exchequer
control

R.T.I.Jammu

37

General restrictions on Appropriation/ Reappropriation (Rule 10)]

Funds from salary cannot be re-appropriated to
any other head.
The Financial Advisors have not to allow
diversion of funds /re-appropriation of funds to
augment provisions
ii
for
f travell expenses.
The Administrative Ministries/Departments may
enhance
h
provision
i i under
d travel
t
l Expenses
E
up to
t
10%.
Public Exchequer
control

R.T.I.Jammu

38

Powers of subordinate authorities relating to

creation of posts and abolition of posts.
Rule 11to 13 deals with powers of
subordinate authorities relating
g to creation
of posts and abolition of posts.
Rule 11 provides that no post shall be
created in the Secretariat office/department
of the Central Government unless the
scale/rate of pay on which the post is
created has been approved by the President
Public Exchequer
control

R.T.I.Jammu

39

Powers of subordinate authorities relating to

creation of posts and abolition of posts.
No post on permanent basis can be created
without the p
previous consent of the Finance
Ministry.

Public Exchequer
control

R.T.I.Jammu

40

Powers of subordinate authorities relating to creation

of posts and abolition of posts.

The subordinate authority authorized to

create a permanent post may create similar
supernumerary post (a shadow post i.e. no
duties are attached to such post) for the
purpose off accommodating
d ti the
th lien
li off a
Government servant who, though entitled to
hold a lien against regular permanent post
cannot be so accommodated because of
non-availability
non
availability of such a post.
Public Exchequer
control

R.T.I.Jammu

41

Powers of subordinate authorities relating to creation

of posts and abolition of posts.

The supernumerary post has to be created

only
y if another vacant ppermanent post
p is not
available to provide lien.
The creation of supernumerary posts is
guided by the principles given in Rule11 (5)

Public Exchequer
control

R.T.I.Jammu

42

Powers of subordinate authorities relatingg to creation

of posts and abolition of posts.

Abolition of posts is covered under Rule

12,, which states that a subordinate authorityy
may sanction the abolition of post which it
is competent
p
to create.

Public Exchequer
control

R.T.I.Jammu

43

Powers of subordinate authorities

The powers vested in the departments of the
Central Government/Administrators and
Heads of Departments in relation to,
to
creation of permanent posts, temporary posts,
Appropriation and re
re-appropriation,
appropriation
incurring of contingent or miscellaneous
p
, write off of losses
expenditure,
are specified in Schedules II to VII of these
Rules.
Public Exchequer
control

R.T.I.Jammu

44

Powers of subordinate authorities

No powers can be delegated to any
subordinate authority in respect of:
Creation of posts;
Write off of losses;; and
Re-appropriation of funds exceeding 10
ppercent of the original
g
budget
g pprovision for
either of the primary units of
appropriation/sub head.
Public Exchequer
control

R.T.I.Jammu

45

Powers of subordinate authorities

Rule 16 provides that a Head of Office may
have p
power to authorize a Gazetted Officers
serving under him to incur
contingent/miscellaneous
g
expenditure
p
on his
behalf subject to restrictions as may be laid
down by
y him.

Public Exchequer
control

R.T.I.Jammu

46

Powers of subordinate authorities

The Administrator/Head of the Department
shall,, however,, continue to be responsible
p
for the correctness, regularity and propriety
of the decisions taken by
y the Gazetted
Officer to whom powers have been
delegated.
g

Public Exchequer
control

R.T.I.Jammu

47

Insurance of the Government

Property
Government property both movable and
immovable is not to be insured and no
expenditure has to be incurred/liability
undertaken in connection with the insurance
of such property without the previous
y
consent of the Finance Ministry.

Public Exchequer
control

R.T.I.Jammu

48

Insurance of the Government

Property
Motor vehicles owned by the Central
Government used for purposes not
connected with any commercial enterprise,
are exempt from compulsory insurance
against
i t thirds
thi d party
t risk
i k by
b virtue
i t off subb
section (2) of Section 94 of the Motor
Vehicle Act,
Act 1939.
1939 Such vehicles shall not
therefore be insured, with certain exceptions
(Rule 15)
Public Exchequer
control

R.T.I.Jammu

49

Insurance of the Government

Property
In cases where it has been decided to insure
pproperties/goods
p
g
under the direct/indirect
control of the Central Government, the
p
shall affect the insurance onlyy
departments
with a Nationalized Insurance Organization
y be laid
and follow the pprocedure that may
down by the Ministry of Finance from time
to time.
Public Exchequer
control

R.T.I.Jammu

50

Remission of disallowances by Audit and writing

off of overpayments to Government servants

Rule 17 specifies the principles for

remission of disallowances by
y audit and
writing off of overpayments made to
ggovernment servants

Public Exchequer
control

R.T.I.Jammu

51

Expenditure on Schemes or
Projects
A Department of the Central Government
may
y sanction expenditure
p
on any
y scheme/
project, the total outlay on which does not
p
one crore fifty
y lakhs,, , if
exceed rupees
the scheme has been approved by the
y
Finance Ministry.

Public Exchequer
control

R.T.I.Jammu

52

Expenditure on Schemes or
Projects
The limit includes the entire cost of the
scheme upto
p the date of completion,
p
, both
recurring/ non-recurring), cost of the works,
even where the p
provision for such work is
made in a demand under the control of
another Department
p

Public Exchequer
control

R.T.I.Jammu

53

Expenditure on Schemes or
Projects
Approval of the Finance Ministry shall not
be required
q
to sanction excess expenditure
p
over the original estimates of a sanctioned
p to ten p
per cent or rupees
p
five
scheme up
crores which ever is less (in the case of
plan scheme),
p
), and ten p
percent or rupees
p
three crores which ever is less (in the case
of non-plan
p
scheme
Public Exchequer
control

R.T.I.Jammu

54

Expenditure on Schemes or
Projects
In relation to public works this is subject to
the p
provisions of the Central Public Works
Department Code/ Central Public Works
Account Code,, etc

Public Exchequer
control

R.T.I.Jammu

55

Expenditure on Schemes or
Projects
The powers to sanction expenditure on
schemes in respect of the Departments of
Central Government having Integrated
Finance Advice System under plan
schemes
h
h
have
been
b
enhanced
h
d tto schemes
h
costing less than Rs.50 crores (provided the
scheme has been accepted by the
Ministry of Finance at the pre-budget
stage
Public Exchequer
control

R.T.I.Jammu

56

Expenditure on Schemes or
Projects
The enhanced powers are, however, to be
exercised subject
j to the approval
pp
of the
schemes of specified costs by the prescribed
authorities. ((Rule 18))

Public Exchequer
control

R.T.I.Jammu

57

Expenditure on Schemes or
Projects
The increase in the cost will be approved by the
Administrative Ministry/Department in
consultation with the Planning Commission,
where such increases are due to:
(a)
( ) Increase in
i statutory levies;
l i
(b) Exchange rate variations within the originally
approvedd project
j t time
ti scale.
l Government
G
t off
Indias decision 2 below Rule 18
Public Exchequer
control

R.T.I.Jammu

58

Expenditure on Schemes or
Projects
Where the Revised Cost Estimates exceed
5% of the approved
pp
completion
p
cost
(excluding changes in statutory levies and
g rate variation)) due to scope
p
exchange
change, addition deletion etc., the same
shall be submitted to the Public Investment
Board (PIB)/Cabinet Committee on
pp
Economic Affairs ((CCEA)) for approval.
Public Exchequer
control

R.T.I.Jammu

59

Expenditure on Schemes or
Projects
Any further increases above 3 % is also
required
q
to be ggot approved
pp
byy the
PIB/CCEA.
The powers for preparation of Feasibility
Report in all cases involving cost of less
than Rs.
Rs 10 crores is delegated to the
Administrative Ministries [GOI decision 3
Public Exchequer
control

R.T.I.Jammu

60

Sanction of Non-Plan Expenditure

The Secretary of a Department with
Integrated
g
Finance Scheme can sanction
Non-plan expenditure on schemes costing
up
p to Rs.5 crores,, but no Non-plan
p ppost
would be created under this power.

Public Exchequer
control

R.T.I.Jammu

61

Major works costing up to Rs.5

Rs 5
lakhs
Ministries/Departments of the Central
Government may
y issue expenditure
p
sanction
in respect of Major Works costing up to
Rs.5 lakhs without consulting
g the Ministryy
of Finance.

Public Exchequer
control

R.T.I.Jammu

62

Power to Release Funds

The Departments of the Central
Government have powers to release funds
for investment as equity capital of statutory
corporations/ companies wholly owned by
th Central
the
C t l Government,
G
t within
ithi the
th
allotment in the Budget/Appropriation/Reappropriation of funds or advance
sanctioned for the purpose from the
Contingency Fund. (Rule 19)
Public Exchequer
control

R.T.I.Jammu

63

Grants and Loans

Rule 20 prescribes the principles as regards
ppowers to sanction grants-in-aid
g
including
g
scholarships and loans.

Public Exchequer
control

R.T.I.Jammu

64

Indents, Contracts and Purchases

A department of the Central Government shall

have full powers to sanction expenditure for
purchase and execution of contracts subject to
the:
Delegation of financial powers in the DFP
Rules, 1978;
Purchasing powers delegated from time-to-time
to the indenting departments for making
purchases directly and not through the Central
Purchase Organization
Organization.

Public Exchequer
control

R.T.I.Jammu

65

Indents, Contracts and Purchases

Previous consent of the Finance Ministry

is required
q
in the following
g cases:
a) any purchase or contract the value of
which exceeds Rs
Rs. 5 crore ,
b) any negotiated or single tender contract
exceeding Rs
Rs. 1 crore in value,
value a limited
or open tender
Public Exchequer
control

R.T.I.Jammu

66

Indents, Contracts and Purchases

c) any indent for stores of a propriety nature ,
the value of which exceeds Rs. 60 lakh;;
d) any agreement or contract for technical
collaboration or consultancy services with
firms or foreign governments

Public Exchequer
control

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67

Indents, Contracts and Purchases

e) any purchase which has normally to be
affected through
g the Central Purchasing
g
Organization, but which is proposed to be
made direct on the ggrounds of emergency,
g y, if
the value exceeds Rs. 50 lakh.

Public Exchequer
control

R.T.I.Jammu

68

Indents, Contracts and Purchases

In the case of Department of Supply, the
monetary
y limits under (a),
( ), ((b)) and ((c)) shall
be Rs. 5 crore for purchases made by the
Central Purchasing
g Organization
g
in India or
abroad.

Public Exchequer
control

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69

Cases where the consent of the

Finance Ministry is essential
Sl No
Sl.

Details

Lump provisions in budget Govt. of Indias

for certain urgent schemes Decision under
not ready in sufficient detail Rule 7
at the pre budget stage.
Public Exchequer
control

Reference (DFP
Rules, 1978)

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70

Cases where the consent of the

Finance Ministry is essential
2
3

Re-appropriation from the

G.O.Is decision
funds pprovided for new items under Rule 9
Excess of expenditure beyond Rule 10(5)
15 per cent over the approved/
sanctioned amount for a work
where savings are available
under
d appropriate
i t words
d head.
h d

Public Exchequer
control

R.T.I.Jammu

71

Cases where the consent of the Finance Ministry is essential

Re-appropriation for a new public Rule 10

workk costing
i rupees 10 lakhs
l kh or
above but less than rupees 50
lakhs

Re-appropriation from and to the Rule

provisions for the Secret Service 10(6)
Expenditure

Re-appropriation of funds to
augment the secretariat
expenditure
di

Public Exchequer
control

R.T.I.Jammu

G.O.Is
decision
under
d
Rule 10 72

Cases where the consent of the Finance Ministry is essential

Re-appropriation of funds between

direct expenditure in the Revenue
Section to Grants-in-Aid
Grants in Aid to
States/Union territories in the same
Section and vice versa
Re-appropriation of funds between
Capital
p
Outlayy and loans or vice
versa.

Public Exchequer
control

R.T.I.Jammu

G.O.Is
decision
under Rule
10
G.O.Is
decision
under Rule
10
73

Cases where the consent of the Finance Ministry is essential

10

All cases of re-appropriation

involving savings of more than
Rs.10 lakhs under individual plan
schemes and more than Rs.100
Rs 100 lakh
for the plan heads relating to the
Ministry/department as a whole
Any purchase/contract the value of
which exceeds rupees
p
five crores,,
any negotiated/single tender
contract exceeding rupees one
crore, etc
Public Exchequer
control

R.T.I.Jammu

GOIs
decision
below
Schedule V

Rule 21

74

Delegation of Financial Powers in

IA&AD
Under Article 148(5) of the Constitution of
India,, the conditions of service of ppersons
serving in the Indian Audit and Accounts
Department
p
and the administrative powers
p
of the Comptroller and Auditor General
may
y be prescribed
p
byy rules made byy the
President after consultation with the
Comptroller
p
and Auditor General.
Public Exchequer
control

R.T.I.Jammu

75

Delegation of Financial Powers in

IA&AD
The financial and administrative powers of the
Comptroller and Auditor General of India under
the provisions of the Delegation of Financial
powers Rules, 1978, and the General Financial
R les 2005 and the po
Rules,
powers
ers delegated to the
subordinate authorities in the Indian Audit and
Accounts Department are compiled in the
Comptroller and Auditor Generals Manual of
Standing Orders (Administrative) Volume II
Public Exchequer
control

R.T.I.Jammu

76