CONTENTS - Central Public Works Department

272 SECTION 48
(ii) Where the variation is a saving
All cases in which the saving exceeds 10% of the original provision, or Rs. 5 lakhs, whichever
is higher, if in that sub-head there is no supplementary provision in a sub-head either with or
without any original provision, all cases, in which the saving exceeds 10% of the supplementary
provision will be included.
(c) If the grant/appropriation as a whole has been exceeded (i.e. where excess has occurred in any of
the four segments, viz. voted revenue, voted capital, charged revenue and charged capital).
Only such sub-heads as involve an excess of over Rs. One lakh each may be picked up. If, however,
there is no individual sub-head involving an excess of over Rs. One lakh, sub-heads which mainly account
for the overall excess may be included. Of course, the criteria laid down in (a) and (b) (ii) will also be
followed.
48.4 Re-appropriation
(1) In such cases, allotments under other detailed heads inside the primary unit of appropriation should
be examined with the object of discovering probable savings, and effecting transfer with the sanction
of the competent authority, if necessary.
(2) If such provision of funds from within the primary unit of appropriation is not possible, the whole
grant must be examined in order to see whether savings exist under other units of the appropriation.
A transfer of fund from one primary unit of appropriation to another such unit may then become
necessary. Such a transfer is termed “re-appropriation”, and can be sanctioned only by the
competent authority.
(3) Re-appropriation of funds shall be made only when it is known or anticipated that the appropriation
for the unit from which funds are to be transferred will not be utilized in full, or that savings can be
effected in the appropriation for the said unit.
(4) All re-appropriation orders are issued with reference to unit of appropriation in the detailed demands
or grants.
(5) Transfer of funds within one primary unit of appropriation under the same grant and involving two
or more Zones does not amount to re-appropriation, and does not, therefore, attract the provisions
of Rule 18 of the Delegation of Financial Powers Rules, 1978, because Appropriation Accounts
are prepared on the basis of the total grant under a particular primary unit of appropriation in all the
CPWD Zones.
48.5 Restrictions on appropriations/re-appropriations
(1) Funds shall not be appropriated or re-appropriated in the following cases:
(i) To meet the expenditure which has not been sanctioned by an authority competent to sanction it.
(ii) To meet votable expenditure if the fund provided is for Charged expenditure and vice-versa.
(iii) Funds of Charged expenditure of one grant, or appropriation to another grant or appropriation.
(iv) To meet expenditure on a new service not contemplated in the budget as approved by the
Government.
(v) From “Plan” schemes to “Non-Plan” schemes shall not be made.
(vi) For any work, which has not received administrative approval and expenditure sanction.
(vii) From or to the “Suspense Head” relating to Public Works.
(viii) If the appropriated amount exceeds the amount approved or sanctioned for that work by the
permissible limit of excess.
(ix) From the primary unit “Major Head” to any other unit without the previous consent of the Finance
Ministry.
(2) Save with the previous consent of the Ministry of Finance, no re-appropriation should be made for
a new work costing Rs. 10 lakhs or above, but less than Rs. 250 lakhs. Any work not provided for
in the budget which will cost Rs. 250 lakhs or more should not be undertaken without obtaining the
specific approval of Parliament, or an advance from the Contingency Fund of India.