BF Rules 67Chapter 4 · Powers of sanction

Section 67 · Section 67

Financial sanctions and orders of competent authorities under these or any other authorised Rules, e.g., the Fundamental Rules, Supplementary Rules, the Bihar Service Code, the Bihar Pension Rules, the Bihar Travelling Allowance Rules, Bihar Treasury Code, the Bihar General Provident Funds Rules, the Bihar Contributory Provident Fund Rules, the Public Works Department Code, the Public Works Account Code, etc., will be communicated to the Accountant-General in accordance with the procedure set out below :-

(i)

All financial sanctions and orders issued by a department within its own financial powers as a department of the State Government will be communicated direct to the Accountant-General by department, concerned. All other orders involving financial sanctions which may be issued by departments of the State Government after consultation with the Finance Department i.e., sanction beyond their financial powers will be communicated to the Accountant General through the Finance Department.

(ii)

Sanction and orders of any other authority to which the power of sanction has been delegated will be communicated to the Accountant-General by that authority.

(iii)

In cases referred to in clause (i) above, if an order sanctioning expenditure is sent to the Accountant-General direct by a Department of Government and that Department is not competent to sanction the expenditure, the Accountant-General will not act upon it but will report to the Finance Department, that such an order has been issued and will simultaneously request the Administrative Department concerned that the order may be communicated to him through the Finance Department as soon as possible.

(iv)

If an order or sanction has been issued with the concurrence of the Accountant-General the fact should be mentioned in the endorsement to the Accountant-General.

(v)

In all orders conveying sanctions to expenditure of a definite amount or up to a specified limit the amount of sanction should always be expressed both in words and in figures.

(vi)

All letters or orders conveying sanctions to expenditure, appointments, etc. must be signed by an authorised Gazetted Government servant.

Note. - In cases in which the documents relating to any sanction of order are deemed secret, the Accountant-General will accept a statement of fact signed by a Secretary to Government in lieu of those documents.

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