Economic Procedure and Financial Accountability Act, 2019

57. Penalty: (1) The following penalty shall be imposed by the following authority on an employee committing the following acts:

(a) A fine of up to fifty thousand rupees by the officer one level above on the responsible person who fails to make payment pursuant to sub-section (3) of section 24,
(b) A fine of five hundred rupees by the officer one level above on the responsible person who fails to maintain records even within the extended period under sub-section (4) of section 28, fails to submit accounts even within the extended period under sub-section (4) of section 29, fails to submit accounts and statements under section 36, or is negligent during inquiry under sub-section (3) of section 44 and leaves handover pending,
(c) A fine of one thousand rupees each time by the chief of the concerned constitutional organ or body in the case of constitutional organs and bodies, by the departmental Minister or Minister of State of the concerned ministry in the case of ministries and central-level secretariats and commissions, by the secretary of the concerned ministry in the case of a department or an office having existence and jurisdiction equivalent to a department, and by the chief of the concerned controlling office in the case of an office, on the official who fails to take action after receiving information pursuant to sub-section (3) of section 39,
(d) A fine of five hundred rupees each time by the controlling office or departmental head conducting or causing such inspection on the concerned responsible person, if it appears during inquiry or inspection pursuant to sub-section (2) of section 51 that transactions have been conducted without completing the procedures prescribed under this Act and the rules made hereunder, or if any other defect appears,
(e) A fine of two thousand rupees by the authorized authority on the concerned responsible person who commits irregularity in accounting work contrary to sub-section (3) of section 52, and on the authority who must make a decision but fails to do so within the prescribed period,
(f) A fine of up to three thousand rupees by the officer one level above on an authority who fails to impose a penalty or fine when required to do so under this Act,
(g) A fine of up to five thousand rupees by the officer one level above on a person who violates this Act or the rules made hereunder, other than as mentioned elsewhere in this sub-section.

(2) An employee who is fined under sub-section (1) shall be deemed to have violated the conduct they are required to follow under the prevailing law, and departmental action under the prevailing law shall also be initiated.

(3) Departmental action shall be initiated against the concerned employee who approves projects and programs, proposes budgets contrary to the procedure determined in this Act, or fails to appropriate the budget within the specified time.

(4) Departmental action shall be initiated against the employee who fails to achieve performance results pursuant to sub-section (5) of section 19, or who, without reasonable cause in the case of programs and capital expenditure, achieves physical progress and expenditure below the specified percentage of the appropriated amount.

(5) The Account Officer shall impose a fine equal to the amount of the project or program approved, contract awarded, or procurement process initiated by the employee who approves a project or program, awards a contract, or initiates a procurement process for an amount exceeding the amount appropriated from the Appropriation Act or Advance Spending Act, and if the Account Officer conducts such act, the departmental Minister or Minister of State of the concerned ministry, in the case of constitutional organs and bodies by the chief of the concerned constitutional organ or body, and in the case of ministries and central-level secretariats and commissions, shall impose such fine.

(6) The details of the penalty imposed under this Act shall be recorded in the concerned body and published within fifteen days.