Rule 244 of The General Financial Rules 2017 Other Grants
Original Rule Text
Visual Summary
Covers various types of financial assistance.
Applies to grants not covered by preceding rules.
Requires specific government orders for issuance.
Executive Summary
Rule 244 of The General Financial Rules, 2017, addresses the provision of ‘Other Grants,’ subventions, and similar financial assistance, including grants to States, that are not covered by the preceding rules in Chapter 9. It mandates that such financial provisions must be made under specific, special orders issued by the Government. This rule ensures that any miscellaneous financial aid, which falls outside the scope of defined grant categories, is properly authorized and regulated through explicit government directives, maintaining financial propriety and control.
In-Depth Analysis of the Rule
Rule 244 serves as a residual clause within the General Financial Rules, 2017, specifically for grants and subventions that do not fit into the categories detailed in the preceding rules of Chapter 9 (Grants-in-Aid and Loans). This rule ensures that even miscellaneous forms of financial assistance are subject to formal governmental approval and oversight.
Breakdown of the Rule
- Scope of ‘Other Grants’: This rule covers a broad spectrum of financial assistance, including general grants, subventions, and specifically mentions grants to States, provided they are not already addressed by other rules. This indicates its function as a catch-all for miscellaneous financial aid.
- Requirement for Special Orders: The core mandate of Rule 244 is that all such ‘other grants’ must be issued under “special orders of Government.” This implies that each instance of such a grant requires a specific, explicit directive from the government, rather than being covered by general standing instructions.
- Ensuring Financial Propriety: By requiring special orders, the rule ensures that every non-standard financial outlay undergoes a deliberate approval process, preventing arbitrary or unauthorized disbursements and maintaining strict financial control over public funds.
Practical Example
Imagine a situation where the Central Government decides to provide a one-time financial subvention to a State for an unforeseen natural disaster relief effort, which doesn’t neatly fall under existing Centrally Sponsored Schemes or specific grant programs. Under Rule 244 of The General Financial Rules, 2017, this subvention would require a specific ‘special order of Government’ to authorize its release. This ensures that even in emergent or unique circumstances, the financial assistance is formally sanctioned, documented, and adheres to the principles of financial propriety.
Related Provisions
Rule 244 operates in conjunction with other rules governing grants and financial management:
- Rule 228 of The General Financial Rules, 2017 (Grants-in-aid): Defines the general principles for sanctioning grants-in-aid to various entities.
- Rule 230 of The General Financial Rules, 2017 (Principles and Procedure for award of Grants-in-aid): Lays down detailed procedures and conditions for the award and management of grants.
- Rule 245 of The General Financial Rules, 2017 (Regulation of recurring Grants-in-aid for Government employees’ welfare): Specifies rules for recurring grants for employee welfare, contrasting with the ‘other grants’ of Rule 244.
Learning Aids
Mnemonics
- O.G.S.O.: Other Grants require Special Orders.
Process Flowchart
Multiple Choice Questions
1. What type of financial provisions does Rule 244 of The General Financial Rules, 2017, primarily cover?
- A) Only recurring grants
- B) Only capital expenditure
- C) Grants, subventions, etc., not covered by other rules
- D) Loans to private institutions
Show Answer
Correct Answer: C) Grants, subventions, etc., not covered by other rules
2. According to Rule 244 of The General Financial Rules, 2017, how must ‘Other Grants’ be made?
- A) Automatically upon request
- B) Under general standing instructions
- C) Under special orders of Government
- D) With parliamentary approval only
Show Answer
Correct Answer: C) Under special orders of Government
3. Which of the following is explicitly mentioned as being included under ‘Other Grants’ in Rule 244 of The General Financial Rules, 2017?
- A) Grants for employee welfare
- B) Grants to States
- C) Grants for capital asset creation
- D) Grants for commercial activities
Show Answer
Correct Answer: B) Grants to States
4. Rule 244 of The General Financial Rules, 2017, acts as a residual clause for grants not dealt with in which part of the rules?
- A) Chapter 1: Introduction
- B) Chapter 5: Works
- C) Chapter 9: Grants-in-Aid and Loans
- D) Chapter 11: Government Guarantees
Show Answer
Correct Answer: C) Chapter 9: Grants-in-Aid and Loans
5. What is the primary purpose of requiring ‘special orders of Government’ for grants under Rule 244 of The General Financial Rules, 2017?
- A) To speed up the disbursement process
- B) To ensure flexibility in financial management
- C) To maintain strict financial propriety and control
- D) To reduce the need for documentation
Show Answer
Correct Answer: C) To maintain strict financial propriety and control
Frequently Asked Questions
What types of financial assistance fall under Rule 244 of The General Financial Rules, 2017?
Rule 244 covers grants, subventions, and similar financial assistance, including grants to States, that are not specifically addressed by other preceding rules in Chapter 9. It acts as a catch-all for miscellaneous financial aid.
Why do ‘Other Grants’ under Rule 244 of The General Financial Rules, 2017, require ‘special orders of Government’?
The requirement for ‘special orders of Government’ ensures that any non-standard or miscellaneous financial outlay undergoes a deliberate and explicit approval process. This maintains financial propriety, transparency, and strict control over public funds, preventing arbitrary disbursements.
Does Rule 244 of The General Financial Rules, 2017, apply to all grants to States?
No, Rule 244 applies to grants to States “other than those dealt with in the foregoing rules.” This means if a grant to a State is already covered by a specific rule (e.g., for Centrally Sponsored Schemes), Rule 244 would not be the primary governing rule. It covers those that fall outside established categories.
Key Takeaways
- Rule 244 is a residual provision for grants and subventions not covered by other specific rules.
- It explicitly includes grants to States within its scope for such miscellaneous aid.
- All grants under this rule mandate “special orders of Government” for authorization.
- The rule reinforces financial control and propriety for non-standard financial assistance.
Conclusion
Rule 244 of The General Financial Rules, 2017, plays a vital role in ensuring that all forms of financial assistance, even those not explicitly categorized elsewhere, are subject to rigorous governmental oversight. By requiring special orders for ‘Other Grants,’ it upholds the principles of accountability and prudent financial management, safeguarding public funds against arbitrary disbursement and reinforcing the structured approach to government expenditure.