Rule 132 of The General Financial Rules 2017 Powers to Sanction Works
Original Rule Text
Visual Summary
Sanctioning authority for works.
Approval, expenditure, re-appropriation.
GFRs and departmental rules.
Executive Summary
Rule 132 of the General Financial Rules, 2017, outlines the framework for delegating powers to subordinate authorities for sanctioning various aspects of ‘works’. These powers include administrative approval, sanctioning expenditure, and re-appropriating funds for projects. The exercise of these powers is strictly governed by the Delegation of Financial Powers Rules and other specific departmental regulations, ensuring financial propriety and adherence to established procedures in the execution of government works.
In-Depth Analysis of the Rule
Introduction: Rule 132 establishes the foundational principle for how financial powers related to ‘works’ are distributed and controlled within government departments. It ensures that while execution can be delegated, the overarching framework of financial discipline remains intact.
Breakdown of the Rule:
- Delegated Powers: Subordinate authorities are granted specific powers.
- Scope of Powers: These powers cover:
- Administrative approval: Formal acceptance of a proposal for a work.
- Sanction expenditure: Authorization to incur costs for the work.
- Re-appropriate funds: Transferring funds between different budget heads within a grant for works.
- Regulatory Basis: The exercise of these delegated powers is not arbitrary but is strictly regulated by:
- The Delegation of Financial Powers Rules: A primary set of rules governing financial authority.
- Departmental regulations: Specific rules tailored to the needs and procedures of individual departments.
Practical Example: Imagine a Ministry planning a new office building. While the overall project might be approved at a high level, Rule 132 allows for the delegation of powers to a Chief Engineer (a subordinate authority) to grant administrative approval for specific phases, sanction expenditure for construction contracts, and re-appropriate minor funds within the approved budget, all strictly adhering to the financial rules and the Ministry’s own construction guidelines.
Related Provisions
To understand Rule 132 comprehensively, consider these related provisions:
- Rule 130 of The General Financial Rules 2017 Original Works: Defines what constitutes ‘original works’.
- Rule 131 of The General Financial Rules 2017 Administrative Control of Works: Outlines the scope of administrative control over works.
- Rule 23 of The General Financial Rules 2017 Delegation of Financial Powers: Details the general delegation of financial powers within the government.
Learning Aids
Mnemonics
- P.S.W. D.F.R. – Powers Sanction Works: Delegated Financial Rules.
Process Flowchart
Multiple Choice Questions (MCQs)
1. What does Rule 132 of the General Financial Rules, 2017, primarily regulate?
- A) Procurement of goods
- B) Powers to sanction works
- C) Management of government guarantees
- D) Accounting of externally aided projects
Show Answer
Correct Answer: B) Powers to sanction works
2. According to Rule 132 of the General Financial Rules, 2017, which of the following powers are delegated to subordinate authorities for works?
- A) Only administrative approval
- B) Only sanction expenditure
- C) Administrative approval, expenditure sanction, and re-appropriation of funds
- D) Only re-appropriation of funds
Show Answer
Correct Answer: C) Administrative approval, expenditure sanction, and re-appropriation of funds
3. The exercise of powers under Rule 132 of the General Financial Rules, 2017, is regulated by which set of rules?
- A) Treasury Rules
- B) Central Civil Services (Pension) Rules
- C) Delegation of Financial Powers Rules and departmental regulations
- D) Public Account Rules
Show Answer
Correct Answer: C) Delegation of Financial Powers Rules and departmental regulations
4. Rule 132 of the General Financial Rules, 2017, ensures that delegated powers for works are exercised with adherence to:
- A) Political directives only
- B) Financial propriety and established procedures
- C) Discretionary authority of individual officers
- D) Market conditions and commercial practices
Show Answer
Correct Answer: B) Financial propriety and established procedures
5. Which aspect is NOT explicitly mentioned as a delegated power for works under Rule 132 of the General Financial Rules, 2017?
- A) Administrative approval
- B) Sanction expenditure
- C) Re-appropriation of funds
- D) Final audit of accounts
Show Answer
Correct Answer: D) Final audit of accounts
Frequently Asked Questions
Q: What is the main purpose of Rule 132 of the General Financial Rules, 2017?
A: Rule 132 regulates the delegation of powers to subordinate authorities for administrative approval, sanctioning expenditure, and re-appropriating funds specifically for ‘works’ projects.
Q: What documents govern the exercise of powers under Rule 132 of the General Financial Rules, 2017?
A: The powers are governed by the Delegation of Financial Powers Rules and other relevant departmental regulations.
Q: Can a subordinate authority arbitrarily exercise powers under Rule 132 of the General Financial Rules, 2017?
A: No, the rule explicitly states that these powers are “regulated by” the Delegation of Financial Powers Rules and departmental regulations, ensuring adherence to established procedures and financial propriety.
Key Takeaways
- Rule 132 delegates specific financial powers for ‘works’ to subordinate authorities.
- These powers include administrative approval, expenditure sanction, and fund re-appropriation.
- The exercise of these powers is strictly governed by the Delegation of Financial Powers Rules and departmental regulations.
- The rule aims to ensure efficient execution of works while maintaining financial control and accountability.
Conclusion
Rule 132 of the General Financial Rules, 2017, is crucial for the efficient and accountable execution of government ‘works’. By clearly defining the delegated financial powers and the regulatory framework governing them, it enables effective project management at various levels while upholding the principles of financial propriety and transparency.