1

GOVERNMENT OF ODISHA
FINANCE DEPARTMENT

NOTIFICATION

No. 22393/F., Dated 8.6.2012

FIN-COD-RULE-0002-2012

The powers of Heads of Departments, Member, Board of Revenue,

Administrative Departments etc. in according Administrative Approval to
various projects were enhanced vide Finance Department Notification
No.18256/F dt. 28.04.06. During the course of execution, the need has
been felt for further enhancement of such powers to the respective
authorities. Besides, for speedy execution of work and implementation
of schemes and programmes, there is also need to delegate enhanced
financial powers to different authorities to execute contracts for purchases
and works and for sanction of contingent expenditure as well as engagement of
consultants and outsourcing of services.

2. In order to ensure speedy execution of various projects, schemes and

programmes and ensure improvement in delivery of services, the Governor
has been pleased to further enhance the financial power in different aspects.
Accordingly, the delegated financial powers as notified in Finance Department
No.Codes-12/78-12000/F dt.9.3.78 and amendments made from time to time,
are modified as indicated below :-

3. Amendment of Rule-10 : The existing Rule.10 of the Delegation of

Financial Powers Rules, 1978 is substituted as under :

Rule 10. Sanction of Contingent Expenditure f o r p u r c h a s e o f

G o o ds: - Administrative Departments and Heads of Departments have
powers to sanction contingent expenditure subject to the following conditions :-

(a) No expenditure shall be incurred without valid

appropriation or re-appropriation sanctioned by
competent authority.
(b) Rules for supply of articles required for public services
contained in the Orissa General Financial Rules and
subsidiary instructions and orders, if any, issued on
the subject, shall be followed.
(c) No contingent expenditure involving and departure
from rules, orders, restrictions or scales shall be
incurred nor shall any liability be under-taken in
connection therewith except with prior concurrence of
the Finance Department.
(d) Subject to the conditions mentioned above, the
general powers of the Administrative Departments
and Heads of Departments to sanction contingent
expenditure will be as follows:-
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Authority Existing Extent of Powers Notification Revised Delegation

Recurring Non- No. & Date Recurring Non-
Recurring Recurring
Administrative Full Powers Full Powers Codes-27- Full Powers Full Powers
Departments 2011/4939/F
dated13.02.2012
Member Board of ` 1,00,000/- ` 5,00,000/- Codes-14- ` 20,00,000/- ` 1,00,00,000/-
Revenue/PCCF/ per annum in in each case 2006/18256/F in each case in each case
D.G.& I.G. of each case dated28.04.2006
Police
Heads of ` 10,00,000/- ` 50,00,000/- Codes-27- ` 10,00,000/- ` 50,00,000/-
Department per annum in per annum in 2011/4939/F in each case in each case
each case each case dated13.02.2012

(F.D. Notification No.Codes-10/80-41531-F, dt.19.8.1980)

(F.D. Notification No.Codes-1/87-1053-F, dt.12.1.1987)
(F.D. Notification No.Codes-16/89-9820-F, dt.17.3.1989)
(F.D. Notification No.Codes-85/92-38595-F, dt.7.9.1992)
(F.D. Notification No.Codes-13/99-29267-F, dt.30.6.1999)
(F.D. Notification No.Codes-20/2000-32889-F, dt.8.8.2000)
(F.D. Notification No.Codes-14/2006-18256-F, dt.28.04.2006)
(F.D. Notification No.Codes-27/2011-4939-F, dt.13.02.2012)

(e) In respect of items mentioned in Annexure-‘C’ the

restrictions / clarifications monetary limits specified
therein shall also be applicable.

(Notification No.Codes-72/84-11476-F., dated 23.03.1984)

(f) The Secretary of the Administrative Department or the

Head of a Department may by order in writing
authorize a Gazetted Officer serving under him to
exercise, as may be specified in that order all or any
of the powers conferred on him. The Secretary of the
Department or the Head of a Department shall,
however, continue to be responsible for the
correctness, regularity and propriety of the decision
taken by the Gazetted Officers so authorized.

(g ) Notwithstanding anything contained in this rule, the

Inspector-General of Police shall, subject to the orders
of the Government regarding scale of supply,
monetary limits, etc., have full powers of sanction in
respect of the provision made in the Budget for
clothing and kits of the Police personnel.

(Notification No. Codes-10/80-29482-F., dt.04.08.1981)

h) Notwithstanding anything contained in this rule, the

delegated powers mentioned above shall be exercised as
per detailed guidelines prescribed in OM NO.Codes-
27/2011-4939/F dated 13.02.2012.
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4. Amendment of Rule-12 : The existing Rule.12 of the Delegation of

Financial Powers Rules, 1978 is substituted as under:

Rule-12. Contracts for purchases and Works - (i) Subject to sub-rules (2),
(3) and (4) and the provisions of the Orissa General Financial Rules
governing purchase of stores and execution of contracts, the powers of
Administrative Departments and Heads of Departments to execute contracts
and sanction expenditure on purchases shall be as follows :

Administrative Departments … Full powers

Heads of Departments … ` 500.00 lakhs
(OM No.Codes-27-2011/4939/F dated13.02.2012)
(ii) For exercise of powers under sub-rule (i), Committees shall be
constituted by Administrative Departments for each Department and Head of
Department.

(a) The Committee for the Office of a Head of

Department shall consist of a senior officer and the Accounts
Officer, if any, of that office and a representative each of
the Directorate of Export, Promotion and Marketing and
the Administrative Department concerned. The
Committee shall scrutinize cases involving expenditure
upto ` 500.00 lakhs. The proceeding of the
Committee, signed by Members, shall be submitted to the
Head of the Department who may sanction expenditure upto
` 500.00 lakhs.

(b) The Committee in the Administrative Department shall

consist of the Secretary of the Administrative Department, a
representative each of the Finance Department, Law
Department and the Directorate of Export, Promotion and
Marketing and the concerned Head of Department. The
Financial Advisor of the Department will act as the Member
Secretary. The Committee shall consider cases involving
expenditure exceeding ` 500.00 lakhs. The
Recommendations of the Committee shall be placed before
the Government in the Administrative Department for
decision.

iii) Powers to sanction expenditure and approve engagement of

consultants : Administrative Departments and Heads of Departments are
hereby authorized to approve engagement of consultants and sanction
expenditure on engagement of consultants in each case subject to the Financial
limit indicated below :

Administrative Departments ` 200.00 lakh

Heads of Department ` 50.00 lakh

The detailed guidelines of engagement of consultants is laid down in

Finance Deptt. O.M. No. Codes-27/11 -42280/F, dtd. 26.09.2011.
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iv) Power to sanction expenditure on out-sourcing of services:

Administrative Departments and Heads of Departments are hereby authorized
to approve out-sourcing of services and sanction expenditure on out-sourcing of
services in each case subject to the financial limits indicated below:

Administrative Departments: Full Powers

Heads of Department : ` 10.00 lakh

The detailed guidelines for outsourcing of services is laid down in

Finance Deptt. O.M. No. Codes 27/11- 42284/F, dtd. 26.09.2011

(v) The delegation of powers under this rule shall not apply to the cases
regulated by the provisions of the Orissa Public Works Department Code.

5. Amendment of Rule-13 : The existing Rule.13 of the Delegation of

Financial Powers Rules, 1978 is substituted as under :

Rule 13.Administrative Approval –

(1 ) Powers of Head of Departments Existing Limit F . D. Revised limit
other than the Member, Board Notification with effect
of Revenue, R.D.C. PCCF, D.G. from the date
and I.G. of Police other than of issue of this
those under Works, Water notification
Resources, Energy, R.D. and
Housing & U.D. Departments in
each case
1 2 3 4
(i) Residential Buildings ` 1,50,00,000/- 18256/F, ` 3,00,00,000/-
dt.28.04.2006
(i i ) Non-Residential Buildings ` 2,00,00,000/- 18256/F, ` 5,00,00,000/-
dt.28.04.2006
(i i i ) Circuit House, I.B., Rest Shed and ` 75,00,000/- 18256/F, ` 1,50,00,000/-
Office-cum-Residential Buildings dt.28.04.2006
(iv) Sanitary & Water Supply Installation
(a) Non-Residential ` 20,00,000/- 18256/F, ` 50,00,000/-
dt.28.04.2006
(b) Residential ` 7,50,000/- 18256/F, ` 20,00,000/-
dt.28.04.2006
(v) Electrical Installation
(a) Non-Residential ` 20,00,000/- 18256/F, ` 50,00,000/-
dt.28.04.2006
(b) Residential ` 7,50,000/- 18256/F, ` 20,00,000/-
dt.28.04.2006
(vi) Rural W ater Supply ` 12,00,000/- 18256/F, ` 50,00,000/-
dt.28.04.2006
(vii) Communication including Culverts ` 60,00,000/- 18256/F, ` 1,50,00,000/-
dt.28.04.2006
(viii) Other Items ` 9,00,000/- 18256/F, ` 20,00,000/-
dt.28.04.2006
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(2 ) Powers of Member, Board of Existing limit F.D. Revised limit

Revenue, R.D.C PCCF, D.G.and Notification with effect
I.G. of Police and Collector in No. & Date from the date
each case of issue of this
notification
(i ) Residential Buildings
Member, Board of ` 2,25,00,000/- 18256/F, ` 5,00,00,000/-
Revenue/PCCF/D.G.&I.G. of Police dt.28.04.2006

RDC ` 1,90,00,000/- 18256/F, ` 3,00,00,000/-

dt.28.04.2006
Collector ` 95,00,000/- 18256/F, ` 2,00,00,000/-
dt.28.04.2006
(i i ) Non-Residential Buildings
Member, Board of ` 3,80,00,000/- 18256/F, ` 7,50,000 00/-
Revenue/PCCF/D.G.&I.G. of Police dt.28.04.2006

RDC ` 2,66,30,000/- 18256/F, ` 5,00,00,000/-

dt.28.04.2006
Collector ` 1,33,00,000/- 18256/F, ` 2,00,00,000/-
dt.28.04.2006
(i i i ) Circuit House, I.B., Rest Shed and
Office-cum-Residential Buildings
Member, Board of ` 2,25,00,000/- 18256/F, ` 3,00,00,000/-
Revenue/PCCF/D.G.&I.G. of Police dt.28.04.2006

RDC ` 1,12,50,000/- 18256/F, ` 2,00,00,000/-

dt.28.04.2006
Collector ` 56,30,000/- 18256/F, ` 1,00,00,000/-
dt.28.04.2006
(iv) W ater Supply and Sanitary
Installation
(a) Non-Residential
Member, Board of ` 22,50,000/- 18256/F, ` 75,00,000/-
Revenue/PCCF/D.G.&I.G. of Police dt.28.04.2006

RDC ` 15,,00,000/- 18256/F, ` 50,00,000/-

dt.28.04.2006
Collector ` 7,50,000/- 18256/F, ` 20,00,000/-
dt.28.04.2006
(b) Residential
Member, Board of ` 15,00,000/- 18256/F, ` 50,00,000/-
Revenue/PCCF/D.G.&I.G. of Police dt.28.04.2006

RDC ` 11,30,000/- 18256/F, ` 20,00,000/-

dt.28.04.2006
Collector ` 5,60,000/- 18256/F, ` 10,00,000/-
dt.28.04.2006
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Existing limit F.D. Notification Revised limit with effect

No . & Da t e from the date of issue of
this notification

1 2 3 4
(v) Electrical Installation
(a) Non-residential
Member, Board of ` 22,50,000/- 18256/F, ` 50,00,000/-
Revenue/PCCF/D.G.&I.G. dt.28.04.2006
of Police
R.D.C. ` 15,00,000/- 18256/F, ` 20,00,000/-
dt.28.04.2006

Collector ` 7,50,000/- 18256/F, ` 10,00,000/-

dt.28.04.2006

(b) Residential
Member, Board of ` 15,00,000/- 18256/F, ` 30,00,000/-
Revenue/PCCF/D.G.&I.G. dt.28.04.2006
of Police
R.D.C. ` 11,30,000/- 18256/F, ` 20,00,000/-
dt.28.04.2006

Collector ` 5,60,000/- 18256/F, ` 10,00,000/-

dt.28.04.2006

(vi) Rural Water Supply

Member, Board of Revenue ` 37,50,000/- 18256/F, ` 1,00,00,000/-
dt.28.04.2006

R.D.C. ` 18,80,000/- 18256/F, ` 50,00,000/-

dt.28.04.2006

Collector ` 9,40,000/- 18256/F, ` 20,00,000/-

dt.28.04.2006

(vii) Communications
Member, Board of ` 90,00,000/- 18256/F, ` 2,00,000,00/-
Revenue/PCCF/D.G.& I.G. dt.28.04.2006
of Police
R.D.C. ` 76,00,000/- 18256/F, ` 1,50,00,000/-
dt.28.04.2006

Collector ` 38,00,000/- 18256/F, ` 1,00,00,000/-

dt.28.04.2006

(3) Powers of Administrative Departments other than the Revenue, Works, Water Resources,
Energy, Rural Development, Housing & Urban Development and Scheduled Tribe and Scheduled Caste
Development Departments to accord administrative approval are double the financial limits indicated
for Heads of Departments under Sub-Rule (1)
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(4 ) Powers of Revenue, Existing limit F . D. Revised limit with

Works, Water Resources, Notification effect from the date
Energy, R.D. Housing & No . & Da t e of issue of this
Urban Development and notification
ST & SC Development
Departments

1 2 3 4
(i) Residential Buildings ` 3,50,00,000/- 18256/F, ` 10,00,00,000/-
dt.28.04.2006

(ii) Non-residential Buildings ` 7,60,00,000/- 18256/F, ` 15,00,00,000/-

dt.28.04.2006

(iii) Communication, Irrigation, ` 7,60,00,000/- 18256/F, ` 15,00,00,000/-

Public Health & Electricity dt.28.04.2006

(iv) Flood Control, Drainage, ` 6,08,00,000/- 18256/F, ` 10,00,00,000/-

Anti-Water Logging and dt.28.04.2006
Anti-Sea-Erosion

(v) Sanitary & Water Supply

Installation

(a) Residential ` 50,00,000/- 18256/F, ` 1,00,00,000/-

dt.28.04.2006

(B) Non-Residential ` 1,00,00,000/- 18256/F, ` 2,00,00,000/-

dt.28.04.2006

(vi) Electrical Installation

(a) Residential ` 50,00,000/- 18256/F, ` 1,00,00,000/-
dt.28.04.2006

(B) Non-Residential ` 1,00,00,000/- 18256/F, ` 2,00,00,000/-

dt.28.04.2006

(vii) Circuit House, I.B., Rest ` 5,70,00,000/- 18256/F, ` 7,00,00,000/-

Shed and Office-cum- dt.28.04.2006
Residential Buildings

(viii) Other Items ` 40,00,000/- 18256/F, ` 1,00,00,000/-

dt.28.04.2006
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(5) Powers of different authorities in respect of

projects financed under LTAP for KBK, AIBP,
RIDF, EAP, Finance Commission, Modernisation
and security related expenditure.
Name of the Schemes Existing Limit F . D. Revised limit Authority to
Notification w.e.f. the date whom power is
No . & Da t e of issue delegated
1 2 3 4 5
LTAP for KBK, Schemes financed ` 50.00 Crore 18256/F Dt ` 50.00 Crore Administrative
under AIBP, RIDF, EAPs and 28.04.2006 Deptt.
Finance Commission
LTAP Projects of KBK Dists ` 50.00 Crore 18256/F Dt ` 50.00 Crore Chief
28.04.2006 Administrator
RLTAP Projects of KBK ` 10.00 Crore 18256/F Dt ` 10.00 Crore Dy. Chief
28.04.2006 Administrator,
KBK (R.D.C)
RLTAP Projects of KBK ` 200.00 lakhs 18256/F Dt ` 200.00 lakhs Collectors of the
28.04.2006 KBK districts
Residential and Non-residential ` 50.00 Crore 18256/F Dt ` 50.00 Crore Home Department
Buildings under modernisation of 28.04.2006
Police Force (also including
modernisation of Prison
Administration and Security
Related expenditure)

Powers of different authorities for projects financed under

BRG F / RSVY

Name of the Schemes Existing Limit F . D. Revised limit Authority to

Notification w.e.f. the date whom power is
No . & Da t e of issue delegated
1 2 3 4 5
BRGF/RSVY ` 50.00 Crore 18256/F Dt ` 50.00 Crore Development
28.04.2006 Commissioner
BRGF/RSVY ` 10.00 Crore 18256/F Dt ` 10.00 Crore R.D.C.
28.04.2006
BRGF/RSVY ` 2.00 crore 18256/F Dt ` 2 . 0 0 Cr o r e Collectors of
28.04.2006 concerned
districts

Note-1 Monetary limits for buildings include Sanitary, W ater-Supply and

electrical installations.

Note-2 In all cases, the power should be exercised after obtaining

technical advice of competent engineering personnel.

Note-3 The powers of Heads of Departments of Engineering

Organisations under the Works, Water Resources, Energy and Housing &
Urban Development Departments shall be governed by the provisions of the
Public Works Department Code and special or general orders issued by the
Government from time to time
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Note-4 In respect of residential Buildings, Circuit Houses, Inspection

Bungalows and Sanitary W ater-Supply and Electrical Installations, where type
plans and monetary limits have been prescribed with concurrence of the
Finance Department, further concurrence of the Finance Department will not
be necessary for according administrative approval irrespective of monetary
limits.

It shall be the responsibility of the Works Department to revise

type plans consequent to revision in design or Schedule of Rates from time to
time and inform the Departments of Government and Sub-ordinate Offices of
the changes in the type plans and monetary limits.

Note-5 A group of works forming one project shall be considered as one

work for the purpose of according administrative approval.

Note-6 Cases where revision of estimate requires revised administrative

approval beyond the monetary limits prescribed in favour of Heads of
Departments/ Administrative Departments, as the case may be shall be
referred to the Administrative Department/ Finance Department for approval/
concurrence.

Note-7 The enhanced delegation of financial power as mentioned above

would be exercised by the concerned authorities with the following
stipulations :-

(i) The authority shall be personally held responsible for correctness of

the estimates and observance of the prescribed procedures and
would be accountable under the “Orissa Fiscal Responsibility and
Budget Management Act”.

(ii) In case of Heads of Departments, the power shall be exercised by

the Head of the Department with concurrence of the Accounts
Officer/ Financial Advisor-cum-Chief Accounts Officer. In case of
Administrative Departments, the power shall be exercised by the
concerned Secretaries of the Departments with concurrence of F.A.
or A.F.A. in the absence of F.A. in the Department.

(iii) The Administrative Approval can be accorded by the Competent

Authority only when there is budget provision of minimum 15% of
the project cost. Tenders for these works can only be processed
when there is budget provision of minimum 15% of the project cost.
(iv) Administrative approval order shall be issued on obtaining
clearances from various agencies, finalisation of funding
arrangement, detailed drawing, design and estimates framed on the
basis of latest Schedule of Rates as mentioned in para-6 of the
Finance Department circular No.45492(50)/F dt.26.9.2005 so as to
avoid cost and time overrun. The process of tendering, contract
management, project implementation and monitoring should also be
improved on the lines of principles enunciated in para-5, 7, 8 and 9
 10

of the said circular viz. imposition of penalty and blacklisting of

contractors who abandon a work without completion, careful
implementation of the projects specifying milestone, regular project
monitoring at the level of Departmental Secretaries on monthly
basis etc.

(v) W hile making budget provision for the new projects, it must be
ensured that adequate provision has been made for the ongoing
projects to ensure completion of the projects in time and funds
required for completion of projects identified under Zero Based
investment review are fully provided within the available ceiling
communicated by Finance / P & C Department.

(vi) While processing the tenders and execution of work, amendments

made regarding floating of tender, performance incentive, security
deposit etc. as amended to Rule-9 (c) of Appendix – IX of OPW D
Code Vol. II, amendment to Para3.5.5 of OPW D Code Vol. I,
amendment to Para-6.3.2 of OPW D Code Vol. I, amendment to
Annexure of Appendix-IX of OPW D Code Vol. II, amendment to
Para 6.3.15 of OPWD Code Vol. I etc. as notified in W orks
Department letter No. Codes-1/2004 - 1220/W dt.19.1.2004 and
Codes-11/05-10639/W dt.27.5.2005 and No.FA-R-2/2005 (Pt.)-
22348/W dt.19.11.2005 and No.FA-R-2/05(Pt.)-24716/W
dt.24.12.2005 and No.Codes-6/2006-3776/W dt.1.3.2006 and No.
Codes-6/2006-3784/W dt.1.3.2006 shall be mutatis mutandis
followed.

(vii) While preparing the estimate for works, the current Schedule of
Rate shall be taken into account. The estimate shall have to be
countersigned by the authority competent to accord technical
sanction as per Para-6.3.2 of the OPW D Code Vol. I. The
provision for survey, investigation and quality control taken together
shall be limited to 1% of the work proper. The provision of
contingency shall be taken normally at 1% of the work provision
(Notification No.701/F dt.6.1.2004).

(viii) Litigation free land is available for execution of the project and has
been acquired (Notification No.701/F dt.6.1.2004).

(ix) Selection of Executing Agency has been finalized (Notification

No.701/F dt.6.1.2004).

(x) Plan and estimate for the project has been prepared by the
Executing Authority and approved by the Technical Authority and
adequate fund is available for completion of project in scheduled
time period (Notification No.701/F dt.6.1.2004).
6. Amendment of Rule 20 : The existing Rule 20 of the Delegation of
Financial Powers Rules, 1978 is substituted as under :
 11

Rule 20. Powers of subordinate authorities:- Head of Offices other than

those in the Secretariat and Heads of Departments shall have powers to
sanction contingent expenditure subject to the following conditions :-
(a) No expenditure shall be incurred without valid appropriation
or re-appropriation sanctioned by competent authority.
(b) Rules for supply of articles required for public services
contained in the Orissa General Financial Rules and
subsidiary instructions and orders, if any, issued on the
subject, shall be followed.
(c) No contingent expenditure involving and departure from
rules, orders, restrictions or scales shall be incurred nor shall
any liability be under-taken in connection therewith except
with prior concurrence of the Finance Department.
(d) Subject to the conditions mentioned above, the general
power of the subordinate authorities to sanction contingent
expenditure will be as follows:

Authority Existing Extent of Powers Notification R ev i s e d D el e g at i o n

R ec u r r i n g Non- N o . & D at e R ec u r r i n g Non-
R ec u r r i n g R ec u r r i n g
(i) Collectors ` 5,00,000/- ` 25,00,000/- 18256/ F ` 5,00,000/- ` 25,00,000/-
per annum in i n e a ch ca se dt. 28.4.06 per annum in per annum in
e a ch ca se each case each case
(ii) Heads of ` 37,500/- ` 1,50,000/- 18256/ F ` 1,00,000/- ` 2,00,000/-
subordinate per annum in i n e a ch ca se dt. 28.4.06 per annum in per annum in
offices in the e a ch ca se each case each case
rank of Sr.
Class-I an d
above (Group-
“A” Officers)
(iii) Heads of `` 25,000/- ` 1,00,000/- 18256/ F ` 75,000/- per ` 1,50,000/-
Sub-ordinate per annum in i n e a ch ca se dt.28.4.06 annum in per annum in
officers in the e a ch ca se each case each case
rank of Jr.
Class-I
(Group-“A”
Officers
(iv) Heads of ` 15,000/- per ` 60,000/- in 18256/ F ` 30,000/- per ` 1,00,000/-
Sub-ordinate annum in e a ch ca se dt.28.4.06 annum in per annum in
officers in the e a ch ca se . each case each case
ra n k o f Cl a s s -
II (Group-“B”
Officers)

(e) In respect of the items mentioned in Annexure-‘D’ the

restrictions / clarifications / monetary limits specified
therein shall also be applicable.
(Notification No. Codes-10/80 -4153-F., dated the 19th August 1980)
(Notification No. Codes-10/80 -29482-F., dated the 4th August 1981)
(F.D. Notification No. Codes-1/87 -1053-F., dated the 12th January 1987)
(F.D. Notification No. Codes-16/89 -9820-F., dated the 17th March 1989)
(F.D. Notification No.Codes-85/92-38595-F., dated the 7th Sept. 1992)
(F.D. Notification No.Codes-13/99-29267-F., dated the 30th June 1999)
(F.D. Notification No.Codes-14/2006-18256-F, dt.28.04.2006)
(F.D. Notification No.Codes-27/2011-4939-F, dt.13.02.2012)
 12

7. Amendment of Annexure “C” of Rule-10 & Annexure “D” of Rule-20 :

The existing Annexure – “C” of Rule-10 and Annexure-“D” of Rule-20 of the
Delegation of Financial Powers Rules, 1978 are substituted as under :

8. The amendments/modifications effected in Rule-10, 12, 13 and 20

along with Anneuxre-“C” of Rule-10 and Anneuxre-“D” of Rule-20 of the
Delegation of Financial Powers Rules, 1978 will come into effect from the date
of issue of this notification.
 13

ANNEXURE C
SANCTION OF CONTINGENT EXPENDITURE

(See Rule 10)

Sl. Items of expenditure Restriction/clarification /monetary limit subject to which
No. expenditure can be incurred

(1) (2) (3)

1. Purchase and repair of bi-cycle (1) Purchase of new cycle and annual expenditure on repairs shall
be regulated by the monetary limits fixed by the Government.
(2) Except for special reasons to be recorded in writing no cycle shall
be condemned before expiry of the prescribed period of life.
2. Conveyance hire c harges S u b j ec t t o a ma xi m u m of ` 12 5 p e r m o n th c o n ve ya n c e hi r e
charges by the cheapest means of conveyance may be
reim bursed to non-gazetted Governm ent s ervants for journeys,
n o t b e lo w t wo k i l o m et r e s fr o m t h ei r o f f ic e o r p la c e of wo r k , f o r
wh i c h n o t r a ve ll i ng a ll o wa n c e is ad m is si b le u nd e r t he r u l es . No
r e i m bu r se m en t sh o u ld h owe ve r b e m a d e wh e n s uch j o u r ne ys
a re p e rfo rm e d i n th e o rd i na ry c o u rs e of d u ty o r c omp e n sa to ry
leave or s pec ial rem uneration is s anc tioned for the purpose.
3. F i xt u r e s a n d f u rn i t u re a nd ( 1 ) H e a ds o f D ep a r tm e nt m a y s a nc t io n e xp e n d i tu r e up to
other articles of dead s toc k ` 50 ,0 00 p e r a nn um s u bj ec t to b u dg e t p ro vi s io n a n d th e s ca le
including survey appliances p re sc ri be d b y th e Go ve rn m e nt a n d ra tes a pp ro ve d b y the
a n d in s tru m en ts . G o ve r n m e n t an d r a t es a pp r o ve d b y t h e D i r ec t o r a te o f E xp o r t ,
P r o m o ti o n a n d Ma r k e t in g .
(2) Fanc y and cos tly furniture s hould not be purc has ed.
Pu rc h as e o f s tee l fu rn i ture s h ou l d be re s tri c te d to o rd i na ry
c h a i rs , ta b le s a n d a l mi ra hs .
4. Fre i g ht, d em u rra g e , Su b j ec t to bu d g et p ro vis i on a n d n o rm s p res c ri b ed by Fi n a nce
wh a r f a g e c ha r g es Department.
( 1 ) He a ds o f Dep a r tm e n t m a y s a nc t io n de mu r r a g e, wh a r f a g e
charges up to ` 5,000 in each case.
(2 ) Ad m in is tra ti ve De p a rtm e n t m a y s an c ti o n a i rli ftin g o f s to res
i n ca s es o f e xt r e m e u r ge nc y, wh i c h s ho u ld b e r e p o rt e d t o t he
Financ e Departm ent.
5. Hire of offic e furniture ( 1 ) Of f i ce f u r ni t u re m a y be h i r ed o nl y wh e n i t is n ot s u pp l ied
b y th e Pu b li c W orks De pa rtm en t. El ec tri c al e qu i pm e n t, b e lls
h e a t e rs , c o ol e r s , c lo ck s , et c , sh o ul d no t ho we ve r b e h i r e d .
( 2 ) H e a ds o f D e p a r tm e n ts m a y s a nc t i on e xp e n d i t u r e o n h i r i ng
o ffi ce fu rn i tu re u p to ` 5 ,00 0 p e r o ffic e p e r an n um .
6. Land Su b j ec t to an y g en e ra l o r s p ec i al o rd e r i ss u ed b y the
Governm ent, purchase of land for us e by any Departments
re q u i re s s a nc tio n o f Go ve rn m e nt i n th e Re ven u e Depa rtm en t.
7. Law Charges ( 1 ) E xp e n d i t u r e o n la w s u it s t o wh i c h G o ve r n me n t is a p a r t y,
fe e o f L a w Offi c e rs , Ad vo c a tes , Pl e a de rs , e tc . a nd
r e i m bu r se m en t o f l e g al exp e n s e s i n cu r r e d b y a G o ve r n m e nt
s ervant acc used of an offence or s ued for damages on the
ground of s om e ac t done by him in his official c apacity m ay be
s a nc ti on e d b y Adm i ni s tra ti ve De p a rtm e nts an d He a d s of
De p a r t me n ts wi t h t h e co nc u r r e nc e of t h e Le g al Rem e mb r a nc e
 14

a n d i n a cc o r da n ce wi t h the Go ve r n me n t in s t ru c ti o ns an d ru l es
i n fo rc e .
(2 ) Sub j ec t to bu d ge t p ro vi s io n an d n o rm s p res c rib e d b y
F i n a nc e De p a r tm e nt , Adm in i s t ra t i ve Dep a r tm e n t s ha ll h a ve fu ll
p o we r t o s a n c ti o n p a yme n t i n a d va nc e a nd t h e p o we r s o f
He a d s o f De pa r t me n t an d Co l l ec t o rs s ha l l b e a s fo l lows : -
Heads of Department ` 20,000 in eac h c as e
Co l l ec to rs - ` 10,000 in each case
( 3 ) Pa ym e n ts i n sa t is f a ct io n o f d e c re t a l du e s o r awa r d s a r e
t r e a t e d as “ c ha r g e d e xp e n d i t u re ” a n d sh o u ld b e r eg u l a te d in
a c co r d a nc e wi t h th e p ro vi si o n m a d e i n t h e Bu d g et .
(4) Subject to budget provision and norms prescribed by
F i n a nc e Dep a r tm e n t p o we r s o f Adm in i st r a t i ve Dep a rt m e n t a nd
H e a d s o f D ep a r tm e n ts t o s a nc t i on o f e xp e n d i t u re on d ec r e t al
d u e s s ha l l b e as fo l l o ws : -
Ad m i ni s t ra t i ve Dep a r tm e n t – F u ll Po we r s
Heads of Department - ` 1, 0 0, 0 0 0 in e a c h c a se
8. Mo t o r ve h i c l es i nc l u di ng
motor cycles motor boats
and launches.
(i) Purchase ( 1 ) W he re s p ec i f ic p r o vi s io n h as b e e n ma d e i n th e Bu d g e t wi th
Fi n a nc e De pa rtme n t’s c on c u rren c e a t th e p re -b u dg e t s tage,
Ad m i ni s tra ti ve Departments may sanction e xp e n d i t u re
t h e ms e l ves . Th e s e p o we r s s h a l l n o t ho we ve r , b e e xe r c is e d b y
re-appropriation of funds from other heads .
( i i ) Ma i n t e n an c e, u pk e ep ( 2 ) E xp e n d i t u r e m a y b e sa n c ti o n ed su b je c t to t he s c al e s a nd
a n d rep a i rs m o n eta ry l im i t p res c rib e d u n d e r th e Ru l es Reg u la tin g co n trol
and use of Government vehicles.
9.. Mu n i c i p a l ra t es a nd t a xe s P a ym e n t of Mu n i c i pa l r a te s a nd t a xe s sh o u ld b e re g u l at e d in
a c co r d a nc e wi t h t h e p r o vi s i on s o f C ha p t e r 4 of t h e O d i sha
Public W orks Departm ent Code and Governm ent ins truc tions
is sued form time to tim e.
10. Pe tty W orks a nd re pa i rs
( i ) E xe c u t i o n o f pe t t y wo r k s ( 1 ) Su bj e c t t o t h e p r o vis i o ns o f De pa r t me n t Ru le s , i f an y
and repairs including e xp e n d i t u r e o n p e t t y wo r k s a n d r ep a i rs , n ot e xc e e d i ng
special repairs to ` 25,000 in each c as e, m ay be c las sified as c ontingent
Government buildings, e xp e n d i t u r e a nd s an c ti o ned b y t h e A d mi n is t r a ti ve D e p a r tm e n t/
provisions of sanitary He a d s o f Dep a rtme n t c on c e rne d . Con s tru c ti o ns an d re pa irs
f i t t i ng s , wa t e r s u pp l y a nd e xc e e d i n g ` 2 5, 0 0 0 s ho ul d b e t r e a te d as wo r k s exp e n d i t u re
electricity and repair of the and handled by the W orks Department.
ins tallations .
(i i )Re p ai rs a n d a l te ra ti on to ( 2 ) S u b j ec t to t he t e rm s o f l ea s e / re q ui s it i on , e xp e n d i t u re on
hired and requisitioned r e p a i rs / al t e r a ti o n in h i r ed / re q u is i ti o n ed b u il d i ng s no t e xc e e d i ng
buildings. ` 2 0 ,0 0 0 i n ea c h c as e ma y b e s an c ti o n ed b y A d mi n i st r a t i ve
Departments and Heads of De p a r tm e nt s concerned.
Arrangem ents s hould be m ade in s uc h c as es to rem ove the
ins tallation/materials added to the buildings after their release.
 15

11. Po s t an d Te l e g ra p h
charges-
(i) Pos tage & courier ( 1 ) Po s t al c h a rg e s s h ou l d n o t b e d r a wn i n c o nt i n gen t b i l ls f or
charges n o n - se r vi c e s t am p s un l ess r e q ui r e d f o r fo r e ig n ma i l. Ho we ve r
pos tal c harges paid to c ourier s ervic es c an be paid from
c ontingencies .
(2) Service pos tage s tamps s hould not be us ed for private
c o rres p o nd e nc e o f Go ve rn m e nt s e rvan ts e .g ., a pp l i ca tio n s/
re p re se n tati o ns fo r p a y, l e a ve , tra ns fe r, Pro vi de n t Fund
advanc e, Inc ome-tax paym ent, etc .
(3 ) W he re the c os t o f an e s tab l is h me n t is c ha rg ea bl e to m ore
th a n on e h ea d o f a cc o un t, c h a rg e s fo r se rvi c e s tam p s s h ou ld
b e d i vi de d p ro p o rti o na te l y.
( i i ) Mo n e y- o r d e r (4) Charges for rem ittance of m oney by pos tal m oney order for
Commission p a ym e n t o f Go ve rn m en t du e s s ho u l d o rdi n a ri l y be bo rn e b y the
p a ye e . Th e co s t o f r em i t ta n c e m a y, ho we ve r , b e bo r n e b y the
Go ve r n m e n t i n th e fo l l o wi ng c as e s :
(i)Rem ittanc e of revenue c ollec ted at outlaying stations to
Treas uries .
( i i ) Pa y, a l l o wa n ce s a nd c o n t in g e nt c h a rg e s o f su b o r d in a te
Go ve rn m e n t Se rva n ts p o ste d i n o u tla yi n g sta tio n s s i tu a te d a t a
d i s ta n ce o f mo re th a n e i g h t ki l om e te rs fro m the n e are st
Tre a s u ry a s p ro vi d e d u n der S.R. 1 5 6 o f th e Tre a su ry Co d e .
( i i i ) Sc ho l a rs h ip s / St ip e nds o f s t u de n ts wi t h p r i o r a p p r o va l of
the sanctioning authority.
(iv) Rem ittanc e of batta to c ou r t wi t n es se s f o r a t t en d ing
Crim inal and s ess ion courts .
( v) An y o t h e r ca s e wi t h s pe c i fi c a p p r o val o f th e Go ver n m e nt .
th
(F.D. No ti fi ca ti on No Cod es 1 3/9 4 (p t) 45 6 30 /F., d a te d the 1 1
Nov, 1999)
(iii) Telegram Charges W here s ervice s tamps are not acc epted for telegrams,
payment may be made under the Credit Account System on
rec eipt of bills from the Pos ts and Telegraphs Offic e, if,
h o we ve r , Cr e d i t Ac co u nt s ys t em c a nn o t b e ava i l e d o f,
e xp e n d i t u r e m a y b e i nc u rr e d o u t o f t h e Pe r ma n e nt A d va n c e,
Fo re i gn , Sta te tel e g ra ms a n d i n la n d tel e g ra ms b e a ri n g p ri ori ty
indic ations m ay be is s ued by the authority s pec ified in the
ru l e s fram e d b y th e Di re c to r-Ge n e ra l o f Pos ts a nd Te l e g rap hs .
12. Printing Forms prescribed for use in Courts and Government offices
a re p ri n ted at th e Go ve rnm e n t Pre ss . Pri n ti n g o f form s i n a ny
o t h e r p r es s wi t h o ut p r evi o u s s an c ti o n of Go ve r n m e nt is
p r o h i bi t ed . Pr o po s al s wi t h c o st es t im a t es f o r l oc a l p r i n t in g of
f o r m s i n o t h e r p r es s es m ay, wh e r e n e c e ss a r y, be sub m i t te d to
Go ve r n m e n t f o r ap p r o va l i n co n su l t at i o n wi t h t h e Di r e c t o r of
Pri n ti ng , Sta ti on a ry an d Pu b l ic a tio n . W he re l o ca l p ri n tin g is
u n d e r ta k en , fo r m al c o n t rac t s s ho u l d b e e n te r e d i n to wi t h t he
presses.
 16

13. Binding charges Subjec t to Budget provis ion and norms presc ribed by Finance
De p a rtme n t, Adm i ni s tra tive De p a rtm e nts a nd He a d s of
De p a r t me n ts ma y h a ve fu l l p o we r s t o s an c ti o n b i nd i ng c ha r ges
fo r re gi s te rs , b o ok s , p e rio d i ca ls , re po rts, e tc ; thro u g h l o cal
press or binders as the c as e may be.
14. Publication
i) Official Publication of the Offic ial public ations of the State Government lik e the Gazette,
Government of Odisha C i vi l L i s t , C o de s , Ma n u a ls , A n n u al s R e p o rt s , e tc ; s h o ul d be
obtained from the Government Press free of cost. Distribution
o f th e Pu bl ic a tio n sh o ul d b e c o ntro ll e d b y th e Adm i n is trati ve
De p a r t me n ts / He a ds o f De p a r t me n t s c o nc e r ne d wi t h t h e
public ations .
ii) Non-official Publications Ad m i ni s tra ti ve De p artm ents a n d Hea d s o f De p a rtm e n ts m ay
and the Publications of the s a nc t i on e xp e n d i t u r e o n pu r c h as e o f N o n - O f f ic ia l P u b l ic a ti ons
Government of India and and Public ations of the Governm ent of India and other State
other State Governm ents . Go ve rn m e n ts su b j ec t to a va i l a bi l i ty o f Bu d ge t p rovi s i o n a nd
o b s e rva nc e o f the n o rm al ru l e s.
15. Hiring of ac c om modation (1) Subject to provisions under rule 157 of the Odisha General
for office, o ffic e -c u m— Financ ial Rules , acc om modation for offic e purposes m ay be
res idence and other official hired on the bas is of a c ertific ate of non-availability of
purpose like sto re , Governm ent ac c om modation from the Departmental authority
dis pensary, hos tel, etc . inc harge of Government buildings in the loc ality and c ertific ate
of fair-rent from an officer not below the rank of an Assistant
Engineer.
In th e n e w c a pi ta l, the ce rti fi ca te o f no n -a va il a bi l i ty s h o ul d be
o b ta in e d fro m the Di re cto r o f Es ta te . A fa i r-re n t c e rti fi c ate
s h a ll o rdi n a ri l y re ma i n va li d fo r a p e rio d o f th ree ye a rs from
the date of issue.
( 2 ) I n sp e ci a l a n d u n a vo id a b l e c i rc um s ta n ce s Ad mi n i st r a t i ve
Departments and Heads of De p a r tm e nt s may h i re
a c co mm o d at i on f o r o f fi c e p u r p o se a t a r en t n o t e xc e e d i ng
` 5000 per month in urban areas and ` 2500 as per m onth in
r u r a l a re a s wi t h o u t ob t a in in g f ai r - r e n t c e r ti f ic a t e.
3 . Th e r e n t f o r a h i r e d bu i l di n g s ho u ld n o t o r d in a ri l y e xc e e d
t h e c e rt i f ie d f ai r - r e n t. I n s p e ci a l c i rc u ms t an c es , h o we ve r ,
Ad m i ni s tra ti ve De pa rtme nts a nd He a ds o f De p a rtm e n ts ma y
s anc tion rent up to 10 per c ent above the c ertified rent.
4 . Acc o mm o da tio n s h o ul d n o t o rd i na ri l y be h i re d fo r p u rel y
re s i de n tia l p u rp o se s . Fo r o ffi ce p u rpo s es th e s c a le of
a c co mm o d at i on s ha l l b e as f o ll o ws : -
(a) Head of Department .. 250-300 Sq.ft
(b) Class I Offic er .. 200-250 Sq. ft
(c ) Gazetted Officer .. 100-175 Sq. ft
( d ) H e a d Mi n i s te r i al . . 50 Sq . f t
(e) As sis tanc e / Clerk /Auditor, etc . 40 Sq. ft
(f) Stenographer /Typis t/Diaris t
Re c o rd Su pp l ie r, e tc . … 3 0 Sq . ft
 17

Re a s o na b le a l lo wa n c e m ay b e m a d e f o r s pe c ia l r e q ui r e m en t of
a c co mm o d ati on , i f an y, fo r Co u rt W ork , Rec o rd Ro o m , e tc.
Th e a u th o ri ti es sa nc ti oni n g ren t sh o ul d c e rtify th a t th e
a c co mm o d at i on h i re d is i n ac c o rd a nc e wi t h t he p r e sc r i be d
scale.
( 5 ) W he re ac c omm o d at i o n i s h i re d fo r Of f ic e - cu m - Re s i de n t ial
purpos e the res idential portion s hould be allotted to the
inc um bent of a s pecific pos t and thereafter it s hould be
binding on him and his successors to occupy that portion until
alternative acc omm odation s ec ured for office alone only s uch
a c co mm o d ati on a s i s s u rpl u s to o ffi c e re q ui re me n t m a y b e set
a p a rt fo r res id e nc e a nd th e a cc o mm od a tio n s o s e t a p a rt
s h o ul d n o t b e in e xc e ss o f wh a t i s ap p r op r i a te t o t h e s t a tu s of
the Offic er. The rent payable by the offic er should be
d e te rm i n ed on th e b a si s o f pl i n th a re a o r at the ra te of 10
percent of his monthly pay. W hichever is higher, subject to a
m a xi m u m of 5 0 p e rc e n t o f t h e r e nt o f t h e h o us e .
(6) Out-houses , if any, may be utilised as Store or allotted to
t h e C l as s I V s ta f f on p a yme n t o f r e n t .
( 7 ) N o a cc om m od a ti o n s ho u l d b e hi r e d fo r a pe r i od e xc e e d i n g
5 years at a time. No accommodation should also be hired
u n d e r the se ru l es a t an y p l a c e ou tsi d e th e Sta te . Th e
provisions to the Odisha General Financial Rules not
i n c on si s t en t wi t h t he s e p r ovi s i o ns sh o ul d be f ol l o we d.
( 8 ) Po we r s o f Ad m i n is tr a t i ve De p a r tm e n t an d He a d s of
De p a rtme n ts to s an c ti o n re n t fo r h i re d ac c om mo d atio n s h al l be
a s f ol l o wi n g : -
( i ) Ad mi n is t r a ti ve De p a rt me n t s – F ul l Po we r s
(ii) Heads of Departments - ` 2,00,000 per annum in each
case.
(iii) Revenue Divisional Commissioner. Up to ` 15,000 per
m o n th fo r s to ra g e o f foo d g ra i ns
(9) W here the Finance Department or the Administrative
De p a rtme n t ha ve c o nc u rre d i n the s a nc tio n o f hou s e re nt,
r e n e wa l o f s an c ti o n s ub j ect t o p r o du c ti o n o f f a i r r e n t c e r t i fi ca t e
a n d c e rti fic a te o f n on -a va i l a bi l i ty o f ac co mm od a ti on a s
p r o vi d e d u nd e r Par a . (1 ) m a y b e a cc o rd e d b y t h e De p a r tm e n t /
Heads of Departm ents c onc erned for a further period of three
years.
16. Sta ff p ai d fro m (1) Rem uneration of staff paid from c ontingenc ies s hall be
c ontingencies re g u l ate d b y th e g e ne ra l o r sp e ci a l o rd e rs i s su ed b y the
Governm ent in that behalf from tim e to time.
(2 ) W he re sa nc ti on is ac co rd e d fo r c o n ti n ge n t p a id s ta ff, the
ya rd s tic k , i f a n y, p res c ri b e d fo r th e pu rp os e sh o u l d be
o b s e r ve d a n d de t a il s t her e o f , t o ge t h er wi t h t h e r e a s on s f or
c reation of s uch s taff should be indic ated in the s anc tion
order.
17. Sta ti o ne ry a n d Pri n ti n g Stationery articles for office use are supplied by the
articles Di re c to ra te o f Pri n tin g , Sta ti o ne ry & Pu b l ic a tio n i n ac c o rd a nce
wi t h t h e p r o vis i o ns of t he G o ve r n m en t P r es s Ma n u a l . L o cal
 18

p u r c ha s e o f s t a ti o ne r y s h ou l d be r e gu l at e d i n ac co r da n c e wi t h
t h e i n s t r u c t i o n s i s s u e d b y t h e G o v e r n m e n t f r o m t i m e t o t i m e ..
He a d s o f Offic es c a n m a ke l o ca l p u rc h as e o f s ta ti on e ry
a r t i cl e s f o r th e i r o f f ic e us e b y f ol l o wi n g d u e p r oc e d u re o f
p u r c ha s e in a t r a ns p a r en t m a n ne r wi t h i n t h e l im i t o f d e l e ga t io n
o f f i na n ci a l p o we r s
18. Stores Su b j ec t to th e p ro vi si o ns o f th es e ru l es , the p ro vis io n s of the
Od i s h a Ge n e ra l Fi na n ci a l Ru l e s s h al l a p pl y to p u rc h as e of
s tock s and s tores .
19. Su p p l y o f l i ve ri e s, b a dge s ( i ) E xp e n d i t u re o n s u pp l y o f l i ve r i es a n d p a yme n t of wa s h i n g
e t c . a n d g ra n t o f wa s h i ng a l l o wa n c e m a y b e s a nc t i on e d b y Ad mi n is t r a ti ve Dep a r t me n ts
a l l o wa n c e. and head of Department subject to the monetary limits, scales
o f s u p pl y, p e r i o di ci t y o f r e n e wa l e t c . f i xe d b y t h e F i n a nc e
Department.
(ii) Liveries to Peons of tem porary es tablis hment on the sc ale
a s a ll o we d t o p er m an en t Pe o ns ma y b e s an ct i o n ed b y
Ad m i ni s t ra t i ve De pa r t me n t a n d He ad s o f De p a r tm e nt s a s t he
c a se ma y b e su b je c t to bud g e t p ro vi s io n s a n d e li g ib i li ty.
( i i i ) L i ve r i es to C la ss I V Go ve r n m e nt S e r va n t o th e r th a n P eon
may be sanctioned by Administrative Department and Heads of
Departments as the cas e m ay be s ubjec t to budget provis ions
and eligibility.
20. Ins tallation of Telephones Ad m i ni s tra ti ve De pa rtme nts a nd He a ds o f De p a rtm e n ts ma y
s a nc ti on i ns tal l ati o n o f te le p h o ne s i n c o ns i de ra ti o n o f n a tu re
o f d u ty a tta ch e d to th e o ffi c e c o nc e rne d . Ad min i s tra ti ve
De p a r t me n ts a n d He ad o f De p a r t m en t s s h a ll h a ve fu l l p o we r s
t o s a nc t io n e xp e n d i tu r e on t e l ep h o ne c ha r g es ( i nc lu d i n g t r u nk
calls) and rentals.
21. Te n ts a n d Ca m ps Fu rn i tu re (1 ) Ini ti al s u pp l y o f te nts a n d ca m p fu rn i tu re s h ou l d n o t be
m a d e to a n y o f fi c e / e s tab l i sh me n t wi t h o u t p r i o r ap p r o va l of
the Adminis trative Departm ents indicating the s c ale of s upply
in respect of each items.
(2 ) te n ts , Du rrie s , e tc. sh o u l d n o rm a ll y b e p u rc ha s e d from
jails.
22. Typ e wr i t e r s ( 1 ) Pu r c ha s e of n e w t yp e wr i t e r i n t h e o f f ic es h a vi ng c o mp u t er
fa c il i ty sh a l l n o t b e o rd i na ri l y p e rmi tted .
( 2 ) Th e n um b e r o f Typ ewr i t e r s s ho u l d n o t o r di n ar i l y e xc e e d
th e n u mb e r o f Typ i s ts an d Ste n o g rap h e rs i n th e o ffic e . W he re
observance of this condition is not possible the Secretary of
the Departm ent may s anc tion purchase of additional
t yp e wr i t e r s f o r r ea so n s t o b e r ec o r d ed i n wr i t i n g .
( 3 ) Typ e wr i t e r s sh o ul d b e p u r ch a se d th r o ug h th e Di r e c to r ,
Printing, Stationery & Public ation.
23. Iron Safe Not more than one iron safe of a reasonable size should be
p u r c ha s ed f o r o n e Dr a wi n g a n d Di s bu r si n g Of fi c e r.
24. Duplicator (1 ) Pu rc ha s e o f Du p li ca tor i s n o t to b e e n te rta i ne d n o rm al l y
but subject to budget provision and norms prescribed by
Finance Department not more than one duplicator, electrically
or manually operated can be purc has ed for an offic e in
e xc e p t i o n al c as es b y r ec or d i n g re a so ns o f re q u i re me n t a nd on
 19

o b ta in i ng p e rm is s io n fro m th e Adm i ni s tra ti ve De pa rtm e n t.

(2 ) W hen su c h p u rc h as e is to b e m a de i t s ha l l b e p u rc ha s ed
th ro u gh th e Di re c to r, Pri n ti ng Sta ti o n e ry & Pu b l ic a tio n ,
Od i s h a , Cu t t ac k .
25. Pu rc h as e o f In s tru m ents Su b j ec t to bu d g et p ro vis i on a n d n o rm s p res c ri b ed by Fi n a nce
Mi n o r Equipm ents and Department, the Heads of Department m ay s anction
Apparatus . e xp e n d i t u r e up t o ` 5 0 , 000 / - i n e ac h c a se . ( F D N o ti f ic a t io n no .
Codes /220/F-I/2010 dt.02.01.2010)
26 Payment of Customs duty Su b j ec t to b u dg e t p ro vi s io n a nd n o rm s p re sc ri be d b y Fi n a nce
a n d o t he r e xp e n s e s in De p a r t me n t p o we r o f –
res pec t of im ported items . ( 1 ) Ad m i ni s t ra t i ve Dep a r tm e n t – F u ll p o we r s
(2) Heads of Department – `1,00,000 in each case
27 S a n c ti o n o f e xp e n d i t u r e on Su b j ec t to b u d ge t p ro vi si o n a n d n o rm s p re s cri b ed b y th e
hos ting lunc h/ dinner or Financ e Departm ent, the Adminis trative Departm ent m ay
e n te rtai nm e n t /si g h t-s e ei ng s a nc t i on e xp e n d i t u re up t o ` 3, 7 5 ,0 0 0 p e r an n um .
etc. to delegates from the
Central/ State Govt.
attending Inter-State /
Z o n a l / Re g io n a l Co u nc i l
Me e t i n g s c o n ve ne d b y t he
Department.
28 Purchase of Hot W eather Su b j ec t to b u d ge t p ro vi si o n a n d n o rm s p re s cri b ed b y th e
Equipm ents , Air Cooler F i n a nc e De p a r tm e nt , t he Ad m i ni s t ra t i ve Dep a r tm e n t h a ve f ull
W ater Cooler and Ai r p o we r s .
Co n d i ti o n e rs , etc .
29 Purchase o f Ca l cu l a ti ng Su b j ec t to b u dg e t p ro vi s io n a nd n o rm s p re sc ri be d b y Fi n a nce
machines (i.e. hand De p a r t me n t p o we r o f –
operated, electrical or ( 1 ) Ad m i ni s t ra t i ve Dep a r tm e n t – F u ll p o we r s
battery operated) ( 2 ) He a d s o f De pa r t me n t – F ul l p o we r s
30 Purchase of plain paper/ Su b j ec t to b u d ge t p ro vi si o n a n d n o rm s p re s cri b ed b y th e
copier machine. Financ e Departm ent, the Adminis trative Departm ent m ay
s a nc ti on p u rc h as e o f n o t m o re th a n on e pl a i n p ap e r c op i er
machine.
31 Re p a i rs to c alc ulating, Su b j ec t to bu d g et p ro vis i on a n d n o rm s p res c ri b ed by Fi n a nce
punching, sorting and Department, the Adminis trative Departm ent/ Heads of
copier machines De p a r t me n t an d Hea d s o f Of f i c es h a ve fu l l p o we r s to s a nc t io n
e xp e n d i t u r e on r e pa i rs .
32 a ) S a n ct i on o f e x- g r a t ia a) Subject to budget provision and guideline issued under FD
th
p a ym e n t to t h e n e xt o f R e s o lu t i on s 19 8 93 / F da t ed 1 7 Ma y 2 0 1 2 , N o .5 3 5 25 / F d a ted
th st
eligible kin of the deceased 27 Dec em ber 2010,No.29449/F dated 1 July 2010,No.
th th
De fe n ce an d Pa ra mi l itary 44261/F dated 8 October 2004,No.47241/F dated 24
Personnel from Defence No ve m b e r 2 0 0 0 t he Adm in i s t ra t i ve Dep a r tm e n t wi l l h a ve f ull
and Paramilitary Personnel p o we r t o s an c ti o n th e e x- g r a t i a .
Relief Fund.

b ) S a n c ti o n o f e x- g r a t i a to b ) Su b j ec t to b u dg e t p rovi s i o n an d gu i d el i ne is s ue d u n de r
t h e n e xt o f el i gi b l e k in to Revenue and Disaster Ma n a g em e n t Resolutions
th
th e d ec e as e d d u e to n a tu ra l No.7813/R&DM dated 25 F e b ru a r y 2 0 1 2 , No . 1 18 7 2 / R&DM
th th
c a l am i ti es f r om th e Ch ie f dated 5 J une 2009,No.31597/R&DM dated 8 Aug 2007, the
 20

Mi n i s t e r ’ s Re l i ef f un d Ad m i ni s t ra t i ve De p a rt m en t wi l l h a ve f u l l p o we r t o s a n c t io n t he
e x- g r a t i a .

c) Sanc tion of c ) Subjec t to budget provis ion and guideline is sued under FD
Compassionate Grant to the R e s o lu t i on N o . 27 8 2 6/ F da t e d 21 . 0 6. 2 0 10 t h e A d mi n i st r a t i ve
n e xt o f e l ig i bl e k i n o f De p a r t me n t wi l l h a ve fu l l po we r t o s a nc t io n th e c om pa s si o n at e
deceased Government Grant
servant.

33 S a n c ti o n o f e xp e n d i tu r e on Su b j ec t to b u dg e t p ro vi si o n Sec re ta ri es to Dep a rtm e n ts of

official entertainm ent. Go ve rn m e n t an d Sp ec i al Re l i e f Co mm is si o n e r, Od i s ha m a y
s a nc t i on e xp e n d i t u re up t o ` . 1 2, 5 0 0 p e r a n n um .

(Notification No. Codes-10/80-11921-F., Dated the 11th March 1980)

(Notification No. Codes-10/80-24697-F., Dated the 21st May 1981)
(Notification No. Codes-10/80-24868-F., Dated the 22nd May 1981)
(Notification No. Codes-10/80-29482-F., Dated the 4th August 1981)
(Notification No. Codes-10/86-3843-F., Dated the 27th January 1986)
(Notification No. Codes-10/86-(P) 43811-F., Dated the 5th September 1986)
(Notification No. Codes-29/88-25303-F., Dated the 29th June 1988)
(Notification No. Codes-16/89-3820-F., Dated the 17th March 1989)
(Notification No. Codes-4/89-10166-F., Dated the 18th March 1989)
(Notification No. Codes-85/92-38595-F., Dated the 7th September 1982)
(Notification No. Codes-36/99-27351-F., Dated the 26th June 2000)
Notification No. Codes-14/2006-18256-F., Dated the 28th April 2006)
 21

ANNEXURE D
POWERS OF HEADS OF OFFICES TO SANCTION CONTINGENT EXPENDITURE
(See Rule 20)

Sl. Item of expenditure Extent of powers Restrictions/

No. Conditions
(1) (2) (3) (4)
1. Advertisement charges Full powers The provisions of Rule 121 of the
O.G.F.R. Vol. I shall be observed. All
advertisements shall be routed through
the I & P.R. Department.
2. Bi-Cycle (purchase and repair) Full powers Purchase of new cycles and repairs
shall be subject to the monetary limits
fixed by th e Government.
Condemnation of cycles shall also be
regulated by the instructions issued by
the Government from time to time.
3. Charge of remittance Full powers Expenses in connection with
remittances between Treasuries and
Sub-Treasuries shall be treated
contingent charges of the Treasury or
Sub-Treasury concerned.
4. Conveyance hire charges Full powers Conveyance hire charges fo r
transportation may be paid at the
prevailing local rates provided the
Head of Offices certifies that the
expenditure was essential.
5. Fixture and furniture (including ` 10,000 Fancy and costly wooden furniture
re p a i r) shall not be purchased.

6. Freight charges ` 5,000 in each

case
7. Demurrage and wharfage ` .2,500 in each Subject to budget provision and norms
charges case prescribed by the Finance Department.
8. Hot and Cold W eather charges Full powers Sanction of expenditure shall be
subject to the prescribed monetary
limit.
9. Instrument s and minor ` 10,000 Subject to budget provision and norms
equipments and apparatus prescribed by Finance Department.
10. Maintenance and repairs of Full powers Subject to the scales and monetary
motor vehicles. limit fixed in the rules regulating control
and use of Government vehicles.
th
(F.D. Notification No. Codes-1/87-1053-F., dated the 12 January 1987)
th
(F.D. Notification No. Codes-85/92-38595-F., dated the 7 September 1992)

11. Municipal rates and taxes Full powers