Rule 12 of Chhattisgarh Store Purchase Rules 2002

Rule 12 of छत्तीसगढ़ शासन भण्डार क्रय नियम , 2002
Submission of Contracts to Accountant General

Original Text

नियम -12 नननिदा एिां ाऄनुबांधों की सूची/ प्रनतयााँ महालेखाकार कायायलय को भेजनााः-

नित्त सांनहता भाग-1 के नियम 21(2) के ाऄनुसार लेखा परीक्षा को यह ाऄनधकार ददया गया है दक येक प्रत् निभाग एिां शासन द्वारा कराये गए कायय के नलए नननिदा एिां ाऄनुबांधों की जाांच करें, ाऄताः रूप ए तीन लाख या ाईससे ाऄनधक के ाऄनुबांधों की प्रनतयााँ ाईन्हें प्रेषित की जाएगी।

Visual Summary

Mandate Source

Based on Rule 21(2) of Financial Code Part-1.

Threshold Limit

Applies to contracts valued at ₹3 Lakhs or more.

Recipient

Copies must be sent to the Accountant General (Audit).

Summary

Rule 12 establishes a mandatory compliance mechanism for government procurement transparency. It dictates that whenever a government department or agency enters into a contract or tender agreement valued at ₹3,00,000 (Three Lakhs) or more, a copy of that contract must be forwarded to the Accountant General’s office. This ensures that the Audit department has the necessary documentation to exercise its right to inspect and verify government expenditure.

Key Takeaways

  • Audit Authority: The rule reinforces the power of the Audit department (Accountant General) to inspect government works and contracts.
  • Monetary Threshold: The obligation to send copies is triggered only when the contract value is ₹3 Lakhs or higher.
  • Legal Basis: This rule is derived from Rule 21(2) of the Financial Code, Part-1.

Key Analysis

  • Fiscal Discipline: By mandating the submission of high-value contracts to the Accountant General, the state ensures that there is an external check on the financial commitments made by various departments.
  • Audit Trail: This rule facilitates the ‘Post-Audit’ process. The AG’s office uses these copies to verify if the expenditure incurred matches the contract terms and if the procurement followed due process.
  • Scope of Application: The rule explicitly mentions “every department,” ensuring uniform application across the state administration without exemptions for specific sectors unless otherwise notified.

Key Ingredients

  • Existence of a Tender or Contract.
  • Contract value must be ₹3,00,000 or more.
  • Submission of the copy to the Accountant General’s Office.

Practical Illustrations

Example 1: High Value ContractThe Public Works Department (PWD) awards a contract for road repair worth ₹5,50,000. Since this amount exceeds the ₹3 Lakh threshold, the Executive Engineer must send a copy of this contract to the Accountant General’s office immediately after signing.
Example 2: Low Value PurchaseA District Office purchases office stationery worth ₹50,000. While they must follow purchase rules (quotations, etc.), they are not required to send a copy of this specific contract to the Accountant General under Rule 12, as it is below the ₹3 Lakh limit.

Process Flowchart

Rule 12: Submission to AuditStep 1: ProcurementTender/Contract FinalizedDepartment executesagreement with vendorStep 2: ValuationCheck Contract ValueIs Value ≥ ₹3 Lakhs?(Threshold Limit)Step 3: ComplianceSubmission to AGSend Copy toAccountant GeneralYes

Practice Questions

Q: Under Rule 12, what is the monetary threshold for sending contract copies to the Accountant General?

  • A. ₹50,000
  • B. ₹1,00,000
  • C. ₹3,00,000
  • D. ₹5,00,000
View Correct Answer
Correct Answer: C. ₹3,00,000
Reasoning: Rule 12 explicitly states that copies of contracts of ₹3 Lakhs or more must be sent.

Q: To which authority must the copies of the contracts be sent?

  • A. District Collector
  • B. Accountant General (Mahalekhakar)
  • C. Finance Secretary
  • D. Industry Minister
View Correct Answer
Correct Answer: B. Accountant General (Mahalekhakar)
Reasoning: The rule mandates sending copies to the Accountant General’s office for audit purposes.

Q: Rule 12 of the Store Purchase Rules 2002 is based on which provision?

  • A. Rule 21(2) of Financial Code Part-1
  • B. Rule 10 of General Financial Rules
  • C. Section 5 of Contract Act
  • D. None of the above
View Correct Answer
Correct Answer: A. Rule 21(2) of Financial Code Part-1
Reasoning: The text explicitly references “नित्त सांनहता भाग-1 के नियम 21(2)”.

Frequently Asked Questions

Why is it necessary to send contract copies to the Accountant General?
It is necessary to enable the Audit department to exercise its right to inspect and verify government expenditure, ensuring transparency and accountability in public spending.
Does this rule apply to all government departments?
Yes, the rule applies to every department (प्रत्येक विभाग) and the government for works executed by them.
What if the contract value is exactly ₹3 Lakhs?
The rule applies to contracts of ₹3 Lakhs or more (रूपए तीन लाख या ाईससे ाऄनधक). Therefore, if the value is exactly ₹3 Lakhs, the copy must be sent.

Conclusion

Rule 12 serves as a critical checkpoint in the state’s financial administration. By linking procurement directly to the audit mechanism for all contracts exceeding ₹3 Lakhs, it ensures that significant public expenditure is subject to external scrutiny, thereby upholding the principles of financial propriety and transparency.