GOVERNMENT OF PUDUCHERRY Abstract Finance Department ~ Delegation of Financial Powers (Amendment) Rules, 2022 - Communicated Finance Department G.0. Ms. No. 95/FD/F3/2022-23 Puducherry,dt.26/12/2022 READ: Gazette Notification No.S.0.5895(E) dt.16.12.2022 of Department of Expenditure, Ministry of Finance Government of India. ORDER 1. Recorded. 2. A copy of the Notification read above is communicated for information and for implementation with effect from 01.04.2023. //By order// Aye (ARJUN RAMAKRISHNAN) UNDER SECRETARY(FINANCE) To All Secretaries to Government All Secretariat Departments All Heads of Departments/Offices Copy to 1) The Budget Officer, Finance Department, Puducherry. 2) The Director of Accounts & Treasuries, Puducherry 3) Stock file.efardie fir sa004/08 REGD. No.D.L-3300498 Alita = The Gazette of India ish hve -3-17122022-241179 (CG-DL-E-17122022-241179 saree EXTRAORDINARY arr Tae 3s (i PART Il—Section 3—Sub-section (ii) safer ater PUBLISHED BY AUTHORITY a. 5659) aE Rees, ware, eaeax 16, 2o22/erTETIT 25, 1944 No. $659] NEW DELHI, FRIDAY, DECEMBER 16, 2022/AGRAHAYANA 25, 1944 farsarae (er fran) afta af Reet, 16 fee, 2022 ‘Fra, 5895(a) TER, fara ages 1509 are afba aI 77 He (8) H aqTCTA, fatter etiit ar warrior farm, 1978 H atc aster ec fae Patera Pam are &, rahe 4. (4) gor tar afr aro ter ant wer eatore (eeitea) Far, 2022 8 1 (2) 3 ater, 2023 1 wee rete Bg a 2. fate afta ar wearers fata, 1978, fore set sath cere, yer Rae wer war eH aw, 8 Barun frafafes fax car sre, sata: “6. fafairr ft orate gfe (1) mer en fig ager a fat sex arm see oe ret tr Pear ora &, fa aren it ara Ft ara er ow a Tes er oft, rae a oF Ar Seder safirarss dar 8, ag faftdne ft srafite afte ufos woah (2) ca stains afte ater weer fs ae at aftr Sha ere ar Fay sede ah aT afte sa eer 3 ee At cp ate store ce TSA (3) Rafter ar aera Sea oft oA araine GES a, or aA aT AAS A Eg sor cizo22 0lo ‘THE GAZETTE OF INDIA: EXTRAORDINARY [Par Il—Sec. 34i)} (onxx) st 2274, Peaim 14.8.1998. G00) ‘Fat. 3054, rate 23.10.1999. (oon), Ll, 2946, fete 3.11.2001 ooo), FLT, 3661, Pais 23.11.2002. (oon), WH.1(11)-E.11(2/03 Ferre 16.09.2003 (oxy), ar 1970 feaiw 14,7.2007 Gov)” F1., 1370 frate 29.5.2010 (bo0evi)* aT. 3624 aie 22.12.2012 MINISTRY OF FINANCE (Department of Expenditure) NOTIFICATION ‘New Delhi, the 16th December, 2022 5.0. $895(E)—In pursuance of clause (3) of article 77 read with article 150 of the Constitution, the President hereby makes the following rules further to amend the Delegation of Financial Powers Rules, 1978, namely: 1, (1) These rules may be called the Delegation of Financial Powers (Amendment) Rules, 2022. (2) They shall come into foree on and from the 1* day of April, 2023, 2. In the Delegation of Financial Power Rules, 1978, hereinafter referred to as the principal rules, for rule 8 the following rule shall be substituted, namely: “8. Primary units of Appropriation.— (1) A Grant o Appropriation for charged expenditure is distributed by standard Object Heads under which it shall ‘be accounted for and each such standard Object Head, against which the provision for expenditure appears, constitutes a primary unit of Appropriation (2) The primary unit may include provision for both voted and charged expenditure and in that case the amount of cach is shown separately. (3) The primary units of Appropriation or standard Object Heads shall be as specified in the table below: TABLE Z| 3 | object stead Description / Definitions a (2) 3) a (A) Revenue Expenditure Object Class 1- Compensation to Employees It will include pay of the Government employees as defined under FR 9 (21), honorarium to Government servant and stipend to interns, It will also include 1 for Salaries expenditure on emoluments and allowances of Heads of States and other high ignitaries including Sumptuary Allowance, salary payable to the staff of Departmental canteens and leave encashment on LTC. 1t will include wages of labourers and of staff at present paid out of pe | wae contingencies 6 It will include rewards under a scheme given to the Government employees in 3. Rewards addition to their pay and allowances. Ic will also include payment of bons and ceash awards for Hindi Pratiyogita etc. Pal Medical 1 will include amount paid towards medical reimbursements / treatment of the Treatment | Government employees/ pensioners,[arr avs 30) Sara TTS: RTO i 3 | Object Head a @ ® 1 will include as applicable the Deamess Allowance, House Rent Allowance, Transport Allowance, Foreign Allowance, Non Practicing Allowan: Deputation (Duty) Allowance, Personal Pay, Family Planing Allowance, | Special Compensatory (Hill Areas) Allowance, Tribal Arca Allowance, Hard | ‘Area Allowance, Headquarter Allowance, Overtime Allowance, Children | Education Allowance, Reimbursement of Tuition Fee, Ration Allowance, Cost of eet |e Allowances | Ration given in cash, Constituency Allowance, Uniform and Clothing Allowance, Entertainment Allowance, Project Allowance, Special Compensatory (Remote Locality) Allowance, Bad Climate Allowance, Washing Allowance, Special (Duty) Allowance, Night Duty Allowance, Risk Allowance, Sunderban Allowance, Cash Handling Allowance, Caretaking Allowance, Split Duty Allowance and any other allowance in addition to above which is payable to the Goverment employees in addition to their pay. 08 Leave Travel | It will include air/aiV/bus fare/fare of any other mode of transport entitled under Concession | LTCRule. TE will include expenditure on cost of taining such as fees paid, contingencies, materials, efc., for participating in the taining, workshops but exclude expenditure on domestic or foreign travel expenses ‘Training Expenses ‘Objest Class I-Social Security of Employees T-will include all pensionary benefits including payment of pensions and gratuity in all forms to the Government employees, members of Parliament, freedom fighters, ete. It will also include contributions to serviee funds and contributory provident funds and payment of leave encashment at the time of retirement or eath, termination of service, ct. It will also include Government's contribution ‘payable under National Pension System (NPS) for Govemmment employees. This ‘will, however, not include social security expenditure such as old age pension, Pensionary Charges Object Class III - Goods and Services Twill include wavel expenses on official tours and wansfers of the Government line raat employees within India. This will also inciude expenditure on TA / DA to non 4 ra official members on account of travel in India, It will also include transfer TA jenses | payable to pensioners atthe time of retirement. Domestic Foreign Te will include expenses on official tours and transfers of the Government 10. | a2 Travel ‘employees outside India. This will also include expenditure on TA/ DA to non- Expenses _| official members going on official tour abroad. Ie will include ail recurring and non-recurring contingent expenses incurred for the maintenance of office establishment such as, stationery, postage charges, ‘courier charges, telephone charges, internet charges, cable connection charges, clecticity charges, Water charges, service agreements, security, expenditure relating ( hiring of retired Government servants on short term contract basis, outsourced office attendants, office assistants/Data Entry Operators (DEO), hhouse-keeping, liveries/uniforms, hot and cold weather charges, pest control, refreshment, books and periodicals, hospitality expenses including entertainment ae fof foreign’ delegates, gifts and souvenirs and conferences) seminars z Wworkshopsimeetings convened by office including all related expenses on study spenses | material) Kits, refreshments, study tours, etc. It will also include purchase of office equipment, furniture and fixtures not exceeding the thresbold limit of one lakh rupees or three years of useful life, either of the cwo, as decided by the Government from time to time. The office equipment and furniture and fixtures exceeding the threshold limit as decided by the Government fiom time to time should be classified as ‘capital’ expenditure under the relevant Object Head “Machinery and Equipment” and ‘Furniture and Fixcures’. Purchase of vehicles, however, imespective of its usage (office or otherwise) should be classified as, ‘capital expenditure under the relevant capital Object Head ‘Motor Vehicles"GAZETTE OF INDIA = EXTRAORDINARY [Pat Hl—Sec. 36i)) 2] | objectttend Description / Definitions ay [| @ 8) 4) J Tel incade expends on rent for buldings (non rsdenal rvesdonal or Rent, Rates| stracues othe than billings), municipal acs and nes and lease cares for a | andaxestor | ened land and buildings, the conership of which is nl transferable to Land and | Government. However, lease charges fr land and buildings, tbe ownership of Buildings | which is wasfrble vo Government, willbe clasifed ar capt” cependire Under the relevant Object Heads Land and “Bailing and Sewces Te wll ncade expenses on royalties on patents, designs, eademark, pit Te |28 Kersity Publishing, music, etc. TE wil nelude expenses on printing of valuables, printing of wat and accounts Printing ana_| P08, forms, stationery, office codes, mamuls nd other documents newepapet v4 [a6 | Peiting snd | tgs inctuing e-book, eroagarne, dita ping pen iver CD, — etc., but exclude expenses on printing of publicity material which shall be classified ander Advertsing and Publ. Teil ncade expenses on rent for equipment and wer various hems ike ofce equipment, anspor, computer and” ancillary equipment. communication equipment, air-conditioning, esting. and refigeang. equipment sccurty equipment, broadcasting and recording equipment, constuction cqupmet vs. [as | Renttor | sqeutal eauipment, boreal eqeipment, medica equipment rae oars td fixtures Til ao che lease charges for guipment and othr items the Ovnersip of whichis nt tansfrable to Goverment. However, lease charges for equipment nd oter sem, the ownership of which i tansfeble to Govemmnt wl be chesfed as “capita” expendire under the relevant Objet Heads, Te wl include expenses wo be caidas revenue expeninrs on provement or development of bardvare and software where th eos of individual em does to. {3 | Dintat not exsed the trestol mit of one lakh mips or thee yeas of use, : Equipment | ether ofthe wo a decided bythe Goverment fom time to time. The tesa limit wil, however, ot apply tothe consumables ike toner and eartige for | peter hl be casted under revenus expenditure | It-will include expenses on various kinds of supplies, materials and stores etc... vy. fax | Matric and | such a, medial suples,edueatonal supplies, gical supplies, veto Supplies | supplies, cleaning mater, hospital drugs and medicines, veteneary drugs Chemitisand fertilizers, ab supple, pare pat clothing ad tage. ve. [aa | Armand 1cwilncade revenue expenditure on ann und anmnitions on pois and ihr ‘Ammunition | pan-esabishments, wo. faa [Garter | 1 wit inode expendinre on procaremest of ration provided to police ad Raion | conta amed pole fret. aa. Jae | Feelsand | wil inchudeexpendine on peval, oi ubicars nd oer Tels lke CNG, Labricants | dial ce 1 wil jnsldeexpenis inlodng commission vo ageat for ale and pining of 2. |26 Advertising Publicity material on advertising and publicity through various media such as tnd Publety | print medi, TV media or oudoor media or Inlet or mobic network coher | audio-visual publicity or fairs and exhibition. 1 wll includ expentre on rep and mantennes of minor ail and mal eleetieal works of office buildings, resiental buildings, other buldngs and expenditue on ronaing operation and maintenance (ROM) of diesel gens ce | sini by the CPWD, 1 wil acade expenses on engagement of pofetonas, conta, ost za. Jan | Prsfesonat | banks, ete, for proving secs to the Goverment which include legal Services| servis, coneultaney fee, audi fee, teaching and taining Fes, payee to artists, remunerations io question setters or invigilators or guest speakers.part AA ET TTA: TTT OT 13 Z| | ovjecttead Description / Definitions a Q) (3) 4) Taymonis to olier departmens Tor seviees rendered, payment ov expenses 1 gees for conducting departmental examination, Te wil include expenses on repair and maintenance (including all maintenance contract) of equipment such as machinery and equipment, office equipment, guipment for oer functional use, digital equipment for office use, gal equipment for finetional se, fimiture and Sixties for office, furniture and fixes for other functional use, vehicles (iclding motor vehicles and no TRepsirana | M010 chiles lke bieyce,ckahew, cars tolleys and bot, cc, for office or 24, |29 | Repaired | finctional use) nfastital astete (It will include expenses on preventive, eperaing maintenance of Tnfastictural assets other than minor civil and electrical works like lines, bridges, oling stocks of railways, roads, highways, Pos, ship, ivrfis, helicopters, radar, overoafis, airpons_ or ole Infasructires), tools and plants arms and ammunions, ele, bu exclude cxpenditure on upgradation, mide rebabiliation, rewofiging and. or ‘ecomioning Bank and “Agency It will include bank service charges, agency charges, MDR charges, direct 2s. |30 [ABM | enti wansfer charges to banks and any other charges for convenience fee performing monetary trastctions. a6. [ap | Avrardsand | 1 wil inctade expenses on avards and press given by the Goverament t de : Prive enn’ persons and organisations. Object Class 1V- AM and Assistance a, Jar | Graneeincaia [1¢ wil include Gransn-aid released for payinents other than salaries and General | exeation of capital assets. I wil also include expenditure on welfare activities 1 wil lade the contibuions made to intemstional or national organisations 28. |32 | Contribution | related to membership. This will not include transfers made to suioaomous bois o PSUs of PSs fr corps funds, 29_ [33 | Subsiaies | Iti inclode subsidies released under various schemes ofthe Goverment Te will include ie amount of scholarship released io various intntions or eal 2, LOTT organisations or beneficiaries or individuals. Grants for | Iwill acu Grans-in-aid released for payment for eration of capital asc I ai |as | ereatonar | wil also include Viability Gap Funding (Expenditire onthe projets run under Capital Assets | Viability Gap Funding Scheme) Grantyinaid| za. [a6 | Granteln-ald | i inctode grants-in-aid released for payment of salaries. ‘Ald Material) 1 will acide value of eid material and equipment uansfercd to Ministes or xs. |a7 | ana Departments or other Governments oF organisations. wil also include grants Equipment | given kind to grante bois Object Class V-Mlse, Revenue Expenditure Secret Service aa aa | Seret Service |i ncade eens on secre servos Trill nce the loss due to diference in the rate oF exchange of foreign as lag | Bossi currency in Indian recs. Ths loss to ference in the rte of exchanse st Exchange | the time of receipts loans Srom foreign resourses and repayment thereof shal leo be debited under this Object Head Terest a6. Jas | 3rterest | sei inlude payment of interest on capital and scout on oa, s_ | [omer Te wil include payment ou of discretionary erat, other discounts, fees and fines4 THE GAZETTE OF INDIA ; EXTRAORDINARY, [Part I—See. 3¢4i)) sr] ah aa aa Z| 2 | ovjectttead Description / Definitions. a] 6 | o| @ ® o 1 | Revenue [suntv duty componsaTon, conmnunent charges, satonal valine oF gifts, ve expenditure | inbursement of newspapers purchased of supplied to office’ residence and purchase or reimbursement of briefese or ladies purse to Government Servans’, et. Any other expenditure whieh connote classified under any of these speci object heads il be debited to this bead, 1 will also include expenditure in respect of schemes, subichemes or orgnications not elsewhere classified (B) Capital Expenditure (Assets) (Object Cas-Vi-Non-Financial Assets (Fined and Tatangible Assets) ee Vehicles | motoreytes,inespectve oftheir usage 1 will include procurement of machinery and equipment (oder than motor Machinery | vehicles and ICT equipment), clecteal and electronic equipment, medial x. |s2 | and appliances, precision’ and optical instruments, watches and clocks, musical Equipment | instruments and sports goods et, cost of which exceeds one lakh rupees or tree yeas of useful if, citer of the Go, need to be booked under his head Taformation, | Iwill include procurement of information, computer, tlecommanications (CT) Computer, | equipment such as computer hardware and telecommuniations devices Elsa Telecommu- | (computer / laptops, projectors, ctc,) and computer software exceeding the nications | threshold limit of one lakh rupees or 3 years of useful life, cther of the two, act) clectromagnetic spectram which is used in the transmission of sound, data and equipment | television Buildings and It will include office buildings, residential buildings, other buildings and a. [re | RtwMRE 2" | structures like hospitals, Iboratores,audtoriam, light houses, shelters cle, public monaments lie states, fountains established at public paces, and land Improvement It will include procurement of infrastructural assets such as roads, bridges, tunnels, imation projects, power projects, sports infasircture, water and Tnteatruee | e086 projects, railway asst, ships, ports, satlites, satelite lunch vehicles, az, |7a | Inrastrue- | sports, acral, motor boas, railway locomotives and rolling sock, other infracructural projects (include cable lines, sewage systems, rain” waler harvesting, solar systems, telecom towers, cransmision lines and electricity towers, Furnitureg | Will include expendire on purchase of funiture and Ture exceeding 43, [74 | Furniture & | aveshod limit of one lth rupees or thee years of useful li, eer ofthe to, — for office use and functional use ‘Arms and 44. [75 | Atumunidons | 1¢wiljoctude procurement of arms and ammunition of eapital nature (Capital) al Upgradation |i win incude rehabilitation, overhaul, retoiting of heritage asset recognised Procurement as. | re | RERGMFERE® | and recorded inthe asset repiter atthe nominal vale of Rs. I/-and upgradation opsietmge | Ne carters clei rola nde agendas on peo nr = items of fine art and of cultural and archaeological importance. 1K wil incads procurement of otier fixed assets ike library books and publications, tres, erops and plants, whose natural growth abd regeneraion i 4s, |1r | QtterFaed | der he diet conte, espotiny and angst of sana is[are har i) 15 2| ¢ ject Hea % | & | objecctead | @ & ® will include land consisting of the ground, land for office and residential building, including the soil covering and any associated surface waters Suen sora (reservoirs, lakes, rivers and other inland waters ever which ownership rights ean be exercised. Twill include mineral and energy reserves located on or below the surface of carth including deposits under the sea like oil, natural gas, coal, metallic ores including ferrous, non-ferrous and precious metal ores), non-metallic mineral Non- reserves (including stone quarries, clay and sand pits, chemical and fertilizer Boles produced | mineral deposits, ond deposits of salt, quarts, gypsum, natural gem stones, assets other | asphalts. bitumen, and peat), water resources. plants that yield both once-only than land | and repeat products over which ownership rights are enforced but for which natural growth or regencraton is not under the direct contro, responsibility, and ‘management of any institutional tits such as virgin forests and fisheries that are commercially exploitable Intangible | It will include expenditure on copy right, patents, goodwill, ntllectual property, 49, | 80 Assets te. ‘Object Class VI- Financial Assets Tt will include investments made by the Govemmment on purchase of shares and 50. | 54 | investment | equity, investment in securities, investment in fixed and term deposits, and other investment. Loans and si] ss | Keameand |e wi incude loans and advances given by the Government so} 6 | Repayment Of | 1 ll include repayment of borrowings by the Government. borrowings 53. | $7 _ | Subseription | Ic will include subscriptions made by the Government of eapital nature sa, | oo | Other Capital | T wil include all other capital expenditure which cannot be classified any ofthe 2 expenditure | above capital object heed (© ~ Accounting Adjustments ‘Object Class VI-Accounting Adjustments 1 will ipelude the amount kept under suspense heads for want of complete $5. | 43 | Suspense | cetuils for adjustment under final head of account 56. | 61 _| Depreciation | It will include depreciation charged on the asses by commercial departments St | 62 | Reserves __| It will include the provisions of reserves. Inter Account 58. | 63 | fer AceouRE | 1 wil be used for transfer of amount irom one head to another 59. | 64 | Welter OFF oF | ie wat incude write off of ierecoverabe loans, trading losses. co} 9 | Deduct It will include amounts paid from the reccipt heads by adjusting as eduction in i Receipts recipi. Deduet ai | 70 | Peauet | Iewill be operated to adjust he overpaymens in reduction of expenditure ‘Note : The expenditure o wansferable to Government, relevant assets, improvement / up gradation of assets, which include rchabiltation, overhaul, retrofiting of assets and lease charges of land, buildings, equipment and other non-financial assets, the ownership of which is ill be booked under the object head class ~ Capital expenditure ( Assets) against16 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Sec. 3¢i) 4) The Finance Ministry may add to the primary units specified in the table under sub-rule (3) any other primary unit or prescribe an entirely different set of such units. (5) The departments of the Government of India shall keep in view the following with regard ta the numeric codification for preparation ofthe Detailed Demands for Grants, namely := (the number of tiers of classification in the Detailed Demands for Grants shal he the standard six tiers, indicated in the table below: ‘SLNo. Type of Head Codification w @ @ T__| Major Head “FaigiistFanction) Z| Sub-major Head dightSub-Fanetion) 3. | Minor Head 3 diaits(Programme) & | Sub-head E digiisSchemey 3_| Detailed Head 2 digis(Sub-scheme) © | Object Head 2 digits(Primary unit of Appropriation or Object Heady Gi) the numeric code mumbers assigned by the Controller General of Accounts for Mejor, Sub-major, ‘Minor Heads, Sub-heads and Detailed Heads for the Union and States shall be followed in the Detailed Demands for Grants; i) the distinction between Revenue and Capital Expenditure shall be as defined in the Government Accounting Rules, 1990 and the General Financial Rules, 2017. IF. No. 01(14)2016-E.11(A)] AVINASH K. NILANKAR, Dy. Sevy. ‘Note : The principal rules were published in the Gazette of India vido $.0. No.2131 dated the 22" July, 1978 and have subsequently been amended vide:~ 0 Notification No. S.0.1187, dated 9.6.1979, Gi) » No. S.0.2942, dated 19.1979 i I No.$.0.2611, dated 4.10.1980. ww) No.S.0.2164 dated 158.1981 ” a No.8.0,2304, dated 5.9.1981. wi : No.S.0.2073, dated 4.9.1982. (wit) : No.S.0.4171, dated 11.12.1982, witty - No.S.0.1314, dated 262.1983 co) si No.$.0.2502, dated 48.1984 Co) a No.$.0.22, dated 5.1.1985. (xi) Fi No.$.0.1958, dated 11.5.1985. ait) 7 No. §.0. 3082, dated 6.7.1985. xi) : No. $.0.3974, dated 24,8.1985. (xiv) K No. S.0.5641, dated 21.12.1985, ) a No.S.0.1548, dated 19.4.1986, (wi) z No.S.0.3183, dated 20.9.1986, coil) No. S.0.3787, dated 8.11.1986, svi) No. $.0,2508, dated 19.9.1987. (xin) No. $.0,3092, dated 7.11.1987.[arr are 30) cae 9 =Tae : RTTTEOT 7 oo) No. $.0.3581, dated 10.12.1988 oxi) No.$.0. 641, dated 173.1990. (xxi) ‘ No.$.0, 1469, dated 26.5.1990. exuit) : No.$.0.2173, dated 18,8,1990. (xiv) : No.$.0.3033, dated 17.11.1990. cow) No. S.0.3414, dated 22.12.1990, Goxvi) No.8.0.534, dated 28.2.1991 Goxvi) No, 8.0.2235, dated 2481991 Goxviti) No, 8.0.541E) dated 24.7.1992. (xin) No.$,0.466, dated 13.3.1993. (ox) - No, S.0. 1292, dated 126.1993, oxi) x No. S.0.685, dated 12.3.1994, (oxi) i No. S.0, 1232, dated 28.5.1994, (xxii) _ No. 8.0, 1945, dated 13.8.1994. (exxiv) is No.$.0, 2451, dated 24.9.1994, (wow) a No.8.0.174, dated 28.1.1995. (oa) ai ‘No, 8.0. 670(E), dated 30.9.1996. coi) e No.$.0. 665(E), dated 5.8.1998. (oil) : No.S.O.1835 dated 19,9.1998. (exxin) No.S.0,2274, dated 148.1999. (eox) a No, $0. 3054, dated 23.10.1999. (wax) : No.$,0. 2946, dated 3.11.2001 (xxx) : No,$.0. 3661, dated 23.11.2002. (woxxil) : F.1(11)-EIKAYO3 dated 16.09.2003 (oxxiv) = No. S.0.1970 dated 14.7.2007 (ooxv) a No. 8.0,1370 dated 29.5.2010 (eoxvi) w No. $.0,3624 dated 22.12.2012 [Copy Authorized for Issue/ ia (B. VENNILA) ‘Superintendent Finance Department Puducherry Tploaied by Die of Prnting at Goverment of India Presi, Ring Road, Meyapun, New Delhi-1 10064 ‘and Published by te Controller of Publications, Delhi-I10084. yazan