CONTENTS - Central Public Works Department

SECTION 48
(3) The transfer or re-allocation funds between different schemes, provision for which is made in the
same primary unit of appropriation, does not constitute re-appropriation, and as such the
concurrence of the Ministry of Finance is not necessary for such a transfer of re-allocation.
(4) Re-appropriation within revenue head in the budget between Major works/Minor works, Tools and
Plants etc. is permissible.
(5) Re-appropriation can be authorized at any time before, but not after the expiry of the financial year
to which such grant or appropriation relates. All such order must be communicated to the Accounts
Officer/Audit Officer concerned before the 31st of March of the year.
(6) Subject to the above, the authorities mentioned under para 48.6 may order re-appropriations from
any primary unit of appropriation to any other such unit within and between major heads in the
Grants for “Public Works” and “Housing and Urban Development” so long as they are covered by
one grant and provided that:
(a) No re-appropriation shall be made to meet any expenditure on unsanctioned works costing not
more than Rs.250 lakhs, subject to requirements of new service/new instrument of service.
(b) No re-appropriation shall be made from or to the units “Major Works”, “Minor Works”,
“Maintenance and Repairs” and “Tools and Plants”, and involving both revenue and capital
provisions.
(c) Unanticipated credits, i.e. credits not provided for in the budget or in excess of the amounts
included therein, which are accounted for as minus expenditure, shall not be re-appropriated
to any work.
48.6 Powers to re-appropriate
(1) The Director General (Works) has full powers, and he is empowered to re-delegate the powers
subject to the condition that the limits of expenditure laid down for any particular house or houses
is not exceeded. No power shall, however, be re-delegated in respect of:
(a) Creation of posts
(b) Write off of losses
(c) Re-appropriation of funds exceeding 10 percent of the original budget provision for either of the
primary units of appropriation or sub-heads, i.e. the primary unit or sub-head from which the
funds are being re-appropriated, or the primary unit or sub-head to which the funds are to be
re-appropriated, whichever is less.
(2) Delegation of powers should not be done to Non-Gazetted Officers.
(3) The Chief Engineers have been delegated powers as below:
(a) Re-appropriation of the funds available as savings from one major work to another work for
which provision has been made in the budget allotment of the respective Chief Engineer,
subject to the ceiling within the expenditure sanction for the latter work.
(b) Re-allocation of funds from one area to another under the same sub-head of the budget grant
within the subject allotment at the disposal of the Chief Engineer.
(4) The Chief Engineers cannot exercise these powers in cases, where re-appropriation of funds is
involved from one zone to another zone.
48.7 Supplementary Grant
(1) When savings are not available or re-appropriation is not possible, it must be seen whether special
economies can be effected under other sub-heads. If this also is not possible, it will have to be
considered whether the expenditure can be postponed, or whether an application for a
supplementary grant should be made. Normally an application for supplementary grant is not
entertained unless the anticipated excess is due to a cause beyond the control of the authority
concerned, and the funds cannot be found by legitimate postponement of expenditure for which
provision already exists.
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