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<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 1<|eot_id|><|start_header_id|>assistant<|end_header_id|> Short Title and Commencement: These rules may be called General Financial Rules, 2017 and they shall come into force at once and shall be applicable to all Central Government Ministries/Depa...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 2<|eot_id|><|start_header_id|>assistant<|end_header_id|> Definition : In these rules, unless the context otherwise requires- (i) “Accounts Officer” means the Head of an Office of Accounts or the Head of a Pay and Accounts Office set up under the s...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 3<|eot_id|><|start_header_id|>assistant<|end_header_id|> Interdepartmental consultations: When the subject of a case concerns more than one Department, no order shall be issued until all such Departments have concurred, or, failing such concurrenc...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 4<|eot_id|><|start_header_id|>assistant<|end_header_id|> Departmental Regulations of financial character: All Departmental regulations, in so far as they embody orders or instructions of a financial character or have important financial bearing, m...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 5<|eot_id|><|start_header_id|>assistant<|end_header_id|> Removal of Doubts: Where a doubt arises as to the interpretation of any of the provisions of these Rules, the matter shall be referred to the Ministry of Finance for decision.<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 6<|eot_id|><|start_header_id|>assistant<|end_header_id|> Modifications: The systems and procedures established by these Rules are subject to general or special instructions/ orders, which the Ministry of Finance may issue from time to time. The sy...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 7<|eot_id|><|start_header_id|>assistant<|end_header_id|> All moneys received by or on behalf of the Government either as dues of Government or for deposit, remittance or otherwise, shall be brought into Government Account without delay, in accorda...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 8<|eot_id|><|start_header_id|>assistant<|end_header_id|> (I) Under Article 284 of the Constitution all moneys received by or deposited with any officer employed in connection with the affairs of the Union in his capacity as such, other than revenu...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 8<|eot_id|><|start_header_id|>assistant<|end_header_id|> The Head of Account to which such moneys shall be credited and the withdrawal of moneys therefrom shall be governed by the relevant provisions of Government Accounting Rules 1990 and the Ce...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 9<|eot_id|><|start_header_id|>assistant<|end_header_id|> It is the duty of the Department of the Central Government concerned to ensure that the receipts and dues of the Government are correctly and promptly assessed, collected and duly credited t...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 10<|eot_id|><|start_header_id|>assistant<|end_header_id|> The Controlling Officer shall arrange to obtain from his subordinate officers monthly accounts and returns in suitable form claiming credit for the amounts paid into the treasury or bank as...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 11<|eot_id|><|start_header_id|>assistant<|end_header_id|> assessment, collection, allocation, remission and abandonment of revenue and other receipts shall be laid down in the regulations of the Department responsible for the same<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 11<|eot_id|><|start_header_id|>assistant<|end_header_id|> In Departments in which officers are required to receive moneys on behalf of Government and issue receipts therefor in Form GAR-6 the departmental regulations should provide for the mainten...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 12<|eot_id|><|start_header_id|>assistant<|end_header_id|> Amounts due to Government shall not be left outstanding without sufficient reasons. Where such amounts appear to be irrecoverable, the orders of the competent authority shall be obtained fo...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 13<|eot_id|><|start_header_id|>assistant<|end_header_id|> Unless specially authorized by any rule or order made by competent authority, no sums shall be credited as revenue by debit to a suspense head. The credit must follow and not precede actual...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 14<|eot_id|><|start_header_id|>assistant<|end_header_id|> Subject to any general or special orders issued by a Department of the Central Government, an Administrator or a Head of a Department responsible for the collection of revenue shall keep th...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 15<|eot_id|><|start_header_id|>assistant<|end_header_id|> Rents of buildings and lands. When the maintenance of any rentable building is entrusted to a civil department, other than the Central Public Works Department, the Administrator or the Hea...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 15<|eot_id|><|start_header_id|>assistant<|end_header_id|> The procedure for the assessment and recovery of rent of any building hired out will be regulated generally by the rules applicable to buildings under the direct charge of the Central Publi...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 15<|eot_id|><|start_header_id|>assistant<|end_header_id|> The detailed rules and procedure, regarding the demand and recovery of rent of Government buildings and lands, are contained in the departmental regulations of the departments in charge of ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 16<|eot_id|><|start_header_id|>assistant<|end_header_id|> Fines . Every authority having the power to impose and/ or realize a fine shall ensure that the money is realized, duly checked and deposited into a treasury or bank as the case may be.<|eo...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 16<|eot_id|><|start_header_id|>assistant<|end_header_id|> Every authority having the power to refund fines shall ensure that the refunds are checked and no double refunds of amounts of fines collected or refunds of fines not actually paid into a t...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 17<|eot_id|><|start_header_id|>assistant<|end_header_id|> Miscellaneous Demands. Accounts Officers shall watch the realization of miscellaneous demands of Government, not falling under the ordinary revenue administration, such as contributions fro...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 18<|eot_id|><|start_header_id|>assistant<|end_header_id|> shall not be remitted or abandoned save with the sanction of the competent authority.<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 19<|eot_id|><|start_header_id|>assistant<|end_header_id|> Subject to any general or special orders issued by the Government Departments of the Central Government, Administrators and Heads of Departments, other than those in the Department of Posts...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 19<|eot_id|><|start_header_id|>assistant<|end_header_id|> For inclusion in the statements referred to in<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 19<|eot_id|><|start_header_id|>assistant<|end_header_id|> abandonments should be classified broadly with reference to the grounds on which they were sanctioned and a total figure should be given for each class. A brief explanation of the circumsta...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 20<|eot_id|><|start_header_id|>assistant<|end_header_id|> Departments of the Central Government and Administrators may make rules defining remissions and abandonments of revenue for the purpose of<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 19<|eot_id|><|start_header_id|>assistant<|end_header_id|> I. GENERAL PRINCIPLES RELATING TO EXPENDITURE AND PAYMENT OF MONEY<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 21<|eot_id|><|start_header_id|>assistant<|end_header_id|> Standards of financial propriety. Every officer incurring or authorizing expenditure from public moneys should be guided by high standards of financial propriety. Every officer should also ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 22<|eot_id|><|start_header_id|>assistant<|end_header_id|> No authority may incur any expenditure or enter into any liability involving expenditure or transfer of moneys for investment or deposit from public funds (Consolidated Fund / Contingency ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 23<|eot_id|><|start_header_id|>assistant<|end_header_id|> Delegation of Financial Powers. The financial powers of the Government have been delegated to various subordinate authorities vide Delegation of Financial Powers Rules as amended from time...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 24<|eot_id|><|start_header_id|>assistant<|end_header_id|> Consultation with Financial Advisers. All draft memoranda for Expenditure Finance Committee or Public Investment Bureau or Committee on Establishment Expenditure and Cabinet Committee for ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 25<|eot_id|><|start_header_id|>assistant<|end_header_id|> Provision of funds for sanction. All sanctions to the expenditure shall indicate the details of the provisions in the relevant grant or appropriation wherefrom such expenditure is to be met...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 25<|eot_id|><|start_header_id|>assistant<|end_header_id|> All proposals for sanction to expenditure, shall indicate whether such expenditure can be met by valid appropriation or re- appropriation.<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 25<|eot_id|><|start_header_id|>assistant<|end_header_id|> In cases where it becomes necessary to issue a sanction to expenditure before funds are communicated, the sanction should specify that such expenditure is subjected to funds being communica...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 26<|eot_id|><|start_header_id|>assistant<|end_header_id|> Responsibility of Controlling Officer in respect of Budget allocation. The duties and responsibilities of a controlling officer in respect of funds placed at his disposal are to ensure : (i...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 27<|eot_id|><|start_header_id|>assistant<|end_header_id|> fulfilment of the provisions as contained in the Delegation of Financial Powers Rules, all rules, sanctions or orders shall come into force from the date of issue unless any other date from...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 27<|eot_id|><|start_header_id|>assistant<|end_header_id|> Date of creation to be indicated in sanctions for temporary posts. Orders sanctioning the creation of a temporary post should, in addition to the sanctioned duration, invariably specify the...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 28<|eot_id|><|start_header_id|>assistant<|end_header_id|> Powers in regard to certain special matters.— Except in pursuance of the general delegation made by, or with the approval of the President, a subordinate authority shall not, without the pr...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 29<|eot_id|><|start_header_id|>assistant<|end_header_id|> Procedure for communication of sanctions. All financial sanctions and orders issued by a competent authority shall be communicated to the Audit Officer and the Accounts Officer. The procedu...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 30<|eot_id|><|start_header_id|>assistant<|end_header_id|> Lapse of Sanctions. A sanction for any fresh charge shall, unless it is specifically renewed, lapse if no payment in whole or in part has been made during a period of twelve months from the...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 31<|eot_id|><|start_header_id|>assistant<|end_header_id|> Notwithstanding anything contained in<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 30<|eot_id|><|start_header_id|>assistant<|end_header_id|> to a permanent establishment, made from year to year under a general scheme by a competent authority, or in respect of an allowance sanctioned for a post or for a class of Government servan...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 32<|eot_id|><|start_header_id|>assistant<|end_header_id|> Remission of disallowances by Audit and writing off of overpayment made to Government servants. The remission of disallowances by Audit and writing off of overpayments made to Government se...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 33<|eot_id|><|start_header_id|>assistant<|end_header_id|> Report of Losses. Any loss or shortage of public moneys, departmental revenue or receipts, stamps, opium, stores or other property held by, or on behalf of, Government irrespective of the c...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 33<|eot_id|><|start_header_id|>assistant<|end_header_id|> Cases involving serious irregularities shall be brought to the notice of Financial Adviser or Chief Accounting Authority of the Ministry or Department concerned and the Controller General o...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 33<|eot_id|><|start_header_id|>assistant<|end_header_id|> Report of loss contemplated in sub-rule & shall be made at two stages.— (i) An initial report should be made as soon as a suspicion arises that a loss has taken place. (ii) The final report ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 33<|eot_id|><|start_header_id|>assistant<|end_header_id|> The complete report contemplated in sub- rule 3, shall reach through proper channels to the Head of the Department, who shall finally dispose of the same under the powers delegated to him un...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 33<|eot_id|><|start_header_id|>assistant<|end_header_id|> ( 5 ) A n a m o u n t l o s t t h r o u g h m i s a p p r o p r i a t i o n , d e f a l c a t i o n , embezzlement, etc., may be redrawn on a simple receipt pending investigation, re...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 33<|eot_id|><|start_header_id|>assistant<|end_header_id|> In cases of loss to Government on account of culpability of Government servants, the loss should be borne by the Central Government Department or State Government concerned with the transac...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 33<|eot_id|><|start_header_id|>assistant<|end_header_id|> All cases involving loss of Government money arising from erroneous or irregular issue of cheques or irregular accounting of receipts will be reported to the Controller General of Accounts ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 34<|eot_id|><|start_header_id|>assistant<|end_header_id|> Loss of Government Property due to fire, theft, fraud. Departmental Officers shall, in addition to taking action as prescribed in<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 33<|eot_id|><|start_header_id|>assistant<|end_header_id|> below in cases involving material loss or destruction of Government property as a result of fire, theft, fraud, etc. All losses above the value of Rupees Fifty thousand due to suspected fi...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 35<|eot_id|><|start_header_id|>assistant<|end_header_id|> Loss of immovable property by fire, flood etc. All loss of immovable property exceeding Rupees fifty thousand , such as buildings, communications, or other works, caused by fire, flood, cyc...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 36<|eot_id|><|start_header_id|>assistant<|end_header_id|> Report to Audit and Accounts Officers. After a full enquiry as to the cause and the extent of the loss has been made, the detailed report should be sent by the subordinate authority concer...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 37<|eot_id|><|start_header_id|>assistant<|end_header_id|> Responsibility of losses. An officer shall be held personally responsible for any loss sustained by the Government through fraud or negligence on his part. He will also be held personally r...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 38<|eot_id|><|start_header_id|>assistant<|end_header_id|> Prompt disposal of cases of loss. Action at each stage of detection, reporting, write off, final disposal, in cases of losses including action against delinquents and remedial measures shou...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 39<|eot_id|><|start_header_id|>assistant<|end_header_id|> Demand for information by Audit or Accounts Officer. A subordinate authority shall afford all reasonable facilities to the Audit Officer and Pay and Accounts Officer for the discharge of hi...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 40<|eot_id|><|start_header_id|>assistant<|end_header_id|> A subordinate authority shall not withhold any information, books or other documents required by the Audit Officer or Accounts Officer.<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 41<|eot_id|><|start_header_id|>assistant<|end_header_id|> If the contents of any file are categorized as ‘Secret’ or ‘Top Secret’ the file maybe sent personally to the Head of the Audit Office specifying this fact, who will then deal with it in ac...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 42<|eot_id|><|start_header_id|>assistant<|end_header_id|> Financial Year. Financial year of the Government shall commence on the 1st day of April of each year and end on the 31st day of March of the following year.<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 43<|eot_id|><|start_header_id|>assistant<|end_header_id|> Presentation of Budget to Parliament. In accordance with the provisions of Article 112 of the Constitution, the Finance Minister shall arrange to lay before both the Houses of Parliament, a...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 43<|eot_id|><|start_header_id|>assistant<|end_header_id|> The receipts and expenditure of the Railways being a departmental commercial organization form part of the Government’s receipts and expenditure and are included in the Annual Financial Sta...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 43<|eot_id|><|start_header_id|>assistant<|end_header_id|> The provisions for preparation, formulation and submission of budget to the Parliament are contained in Articles 112 to 116 of the Constitution of India.<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 43<|eot_id|><|start_header_id|>assistant<|end_header_id|> shall issue guidelines for preparation of budget estimates from time to time. All the Ministries/Departments shall comply in full with these guidelines.<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 44<|eot_id|><|start_header_id|>assistant<|end_header_id|> The budget shall contain the following :- (i) Estimates of all revenues expected to be raised during the financial year to which the budget relates ; (ii) Estimates of all expenditure for ea...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 45<|eot_id|><|start_header_id|>assistant<|end_header_id|> Receipt Estimates. The detailed estimates of receipts shall be prepared by the estimating authorities separately for each Major Head of Account in the prescribed form. For each Major Head, ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 46<|eot_id|><|start_header_id|>assistant<|end_header_id|> Non-Tax Revenues. While the tax revenues, non-debt capital receipts including disinvestments and borrowings are managed by the various Departments of the Ministry of Finance, the non-tax re...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 47<|eot_id|><|start_header_id|>assistant<|end_header_id|> User Charges. ‘User Charges’ is an important component of the non-tax revenues. Each Ministry/Department may undertake an exercise to identify the ‘user charges’ levied by it and publish th...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 48<|eot_id|><|start_header_id|>assistant<|end_header_id|> Dividends and Profits. Dividends and profits including the transfer of surplus from Reserve Bank of India is a major component of the non-tax revenues. The payment of dividends/profits etc....
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 49<|eot_id|><|start_header_id|>assistant<|end_header_id|> Receipts Portal. The Government has provided a public portal for online collection of various non-tax revenues including various fees and user charges through e- Receipts. All Ministries/Dep...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 50<|eot_id|><|start_header_id|>assistant<|end_header_id|> Expenditure estimates. The expenditure estimates shall show separately the sums required to meet the expenditure Charged on the Consolidated Fund under Article 112 of the Constitution and s...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 50<|eot_id|><|start_header_id|>assistant<|end_header_id|> The estimates shall also distinguish provisions for expenditure on revenue account from capital account, including on loans by the Government and for repayment of loans, treasury bills, cas...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 50<|eot_id|><|start_header_id|>assistant<|end_header_id|> The detailed estimates of expenditure shall be prepared by the estimating authorities up to the final unit of appropriation (Object head) under the prescribed Major and Minor Heads of Acco...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 50<|eot_id|><|start_header_id|>assistant<|end_header_id|> The estimates of scheme related and other expenditures shall be processed in consultation with the Budget Division, Ministry of Finance in accordance with the instructions issued by it.<|eo...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 50<|eot_id|><|start_header_id|>assistant<|end_header_id|> The Revised and Budget Estimates of both Revenue and Capital expenditure after being scrutinized by the Financial Advisers and approved by the Secretary of the Administrative Ministry or De...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 51<|eot_id|><|start_header_id|>assistant<|end_header_id|> Demands for Grants. The estimates for expenditure for which vote of Lok Sabha is required shall be in the form of Demand for Grants.<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 51<|eot_id|><|start_header_id|>assistant<|end_header_id|> Generally, one Demand for Grant is presented in respect of each Ministry or Department. However, in respect of large Ministries or Departments, more than one Demand may be presented. Each D...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 51<|eot_id|><|start_header_id|>assistant<|end_header_id|> The Demand for Grants shall be presented to Parliament at two levels. The main Demand for Grants shall be presented to Parliament by the Ministry of Finance, Budget Division along with the ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 52<|eot_id|><|start_header_id|>assistant<|end_header_id|> Form of Annual Financial Statement and Demands for Grant. The form of the Annual Financial Statement and Demands for Grants shall be laid down by the Finance Ministry and no alteration of a...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 52<|eot_id|><|start_header_id|>assistant<|end_header_id|> The heads under which provision for expenditure shall be made in the Demands for Grants or Appropriation shall be prescribed by the Finance Ministry in consultation with the Administrative ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 52<|eot_id|><|start_header_id|>assistant<|end_header_id|> Detailed Demands for Grants shall match with the provision made in the Demands for Grants presented by Budget Division, as the appropriations are sought on the basis of Demands for Grants. ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 53<|eot_id|><|start_header_id|>assistant<|end_header_id|> Acceptance and inclusion of estimates. The estimates of receipts and expenditure of each Ministry/Department shall be scrutinized in the Budget Division of the Ministry of Finance. Secretar...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 53<|eot_id|><|start_header_id|>assistant<|end_header_id|> Departments may undergo some changes as a result of scrutiny in the Budget Division, Ministry of Finance and deliberations in the pre-budget meetings between the Secretary (Expenditure) and...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 54<|eot_id|><|start_header_id|>assistant<|end_header_id|> Outcome Budget. After finalization of the estimates for budgetary allocations, the Department of Expenditure in consultation with NITI Aayog and the concerned Ministries shall prepare an Ou...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 55<|eot_id|><|start_header_id|>assistant<|end_header_id|> Vote on Account. If the Appropriation Bill seeking authorization of the Parliament to make expenditure in consonance with the Budget proposal is likely to be passed after the start of the f...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 56<|eot_id|><|start_header_id|>assistant<|end_header_id|> Communication and distribution of grants and appropriations. After the Appropriation Bill relating to Budget is passed, the Ministry of Finance shall communicate the same to the Ministries ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 57<|eot_id|><|start_header_id|>assistant<|end_header_id|> Responsibility for control of Expenditure. The Departments of the Central Government shall be responsible for the control of expenditure against the sanctioned grants and appropriations pla...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 57<|eot_id|><|start_header_id|>assistant<|end_header_id|> A Grant or Appropriation can be utilised only to cover the charges (including liabilities, if any, of the past year) which are to be paid during the financial year of the Grant or Appropria...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 57<|eot_id|><|start_header_id|>assistant<|end_header_id|> No expenditure shall be incurred which may have the effect of exceeding the total grant or appropriation authorized by Parliament by law for a financial year, except after obtaining a suppl...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 57<|eot_id|><|start_header_id|>assistant<|end_header_id|> To have effective control over expenditure by the Departments, Controlling and Disbursing Officers subordinate to them shall follow the procedure as given below :- (i) For drawal of money t...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 57<|eot_id|><|start_header_id|>assistant<|end_header_id|> The Head of the Department and the Accounts Officer shall be jointly responsible for the monthly reconciliation of the figures given in the accounts maintained by the Head of the Department...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 57<|eot_id|><|start_header_id|>assistant<|end_header_id|> The Departments of the Central Government shall obtain from their Heads of Departments and other offices under them the departmental figures of expenditure in Form GFR 8 by the 15th of the ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 57<|eot_id|><|start_header_id|>assistant<|end_header_id|> The Departments of Central Government shall also obtain from the Heads of Departments and other authorities under them, statements showing the details of the physical progress of the scheme...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 57<|eot_id|><|start_header_id|>assistant<|end_header_id|> A Broadsheet in Form GFR 9 shall be maintained by the Departments of Central Government or each Head of Department and other authorities directly under them, to watch the prompt receipt of ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 58<|eot_id|><|start_header_id|>assistant<|end_header_id|> Maintenance of Liability Register for effecting proper control over expenditure. In order to maintain proper control over expenditure, a Controlling Officer shall obtain from the spending ...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 59<|eot_id|><|start_header_id|>assistant<|end_header_id|> Personal attention of the Head of Department /Controlling Officer required to estimate savings or excesses. A Head of Department or Controlling Officer shall be in a position to estimate th...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 62<|eot_id|><|start_header_id|>assistant<|end_header_id|> nan<|eot_id|>
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 60<|eot_id|><|start_header_id|>assistant<|end_header_id|> Control of expenditure against grant/appropriation and ultimate responsibility of the authority administering it. The Accounts Officer shall report to the Head of the Department concerned...
<|begin_of_text|><|start_header_id|>user<|end_header_id|> GFR Rule 61<|eot_id|><|start_header_id|>assistant<|end_header_id|> Excess Expenditure. 1. The Accounts Officer shall not allow any payment against sanctions in excess of the Budget provisions unless there is specific approval of the Chief Accounting Author...
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