Rule 12 of छत्तीसगढ़ शासन भण्डार क्रय नियम , 2002
Submission of Contracts to Accountant General
Original Text
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.
Related Provisions
Practical Illustrations
Process Flowchart
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
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
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
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?
Does this rule apply to all government departments?
What if the contract value is exactly ₹3 Lakhs?
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.