CONTENTS - Central Public Works Department

SECTION 49
SECTION 49
DISTRIBUTION OF GRANTS
49.1 Allotment of funds
(1) After the budget grants are approved by the Parliament, the Ministry distributes the sanctioned
funds, where necessary, among the concerned Heads of Departments as controlling and disbursing
officers subordinate to it according to their demands. The whole or a part of the provision under
primary unit as sanctioned may be placed at the disposal of a controlling or disbursing officer, or
the primary unit may be broken into a number of secondary units, and the provision under any of
these, wholly or in part, placed at his disposal. He, in turn, may out of the funds placed at his
disposal, allot funds for expenditure on a specific item or a group of items. The distribution of
budget provision by/to the Head of Department/subordinate offices shall be informed to the Pay &
Accounts Officers for check against allocation.
Note: No cognizance will be taken by the Audit officer and/or the Accounts Officer, as the case may be,
of any distribution of appropriation among specific items or groups of items which may be made by a
disbursing officer for purpose of control over expenditure, and no such distribution needs, therefore, be
intimated to them.
(2) While preparing detailed statement showing the distribution of the funds, the following points should
receive the attention of the budget authorities:
(i) The statement should show the distribution of the final allotments by Circles or Divisions or
both, and by primary and secondary units of appropriation to cover a number of individual
items or works. It should also contain an abstract of the charges by the prescribed sub-heads.
(ii) Specific allotment should be made for each individual major work.
(iii) Lump sum appropriations may be made for minor works (Department/Division-wise) and repairs
or maintenance.
(iv) Provision for voted and non-voted (charged) items should be shown separately.
(v) The amounts and details of the allotment intimated by the Ministry should be strictly adhered to
and on no account altered.
(3) The distribution statement, when issued, should be regarded as the authorised program of
expenditure. Any change required therein during the course of the year should be dealt with under
the Rules of Re-appropriation referred to in para 48.4.
49.2 Review of Grants
(1) The Director General (Works)/Additional Directors General/Chief Engineers should review every month
the progress of expenditure against the funds placed at their disposal from time to time. They should
submit to the Ministry early in December of each year, separate statements for each major head
showing the anticipated savings or excesses under the various units of appropriation. These statements
should include only such items as are beyond the powers of appropriation and re-appropriation of their
authority, and should be prepared separately for voted and non-voted expenditure.
(2) While preparing such statements, all adjustments that can reasonably be foreseen should be
taken into account, and it should be ensured that the revised forecast of expenditure against the
appropriation is as accurate as possible. This, however, does not preclude subsequent changes
that cannot be foreseen at the time of review being effected. All applications for such subsequent
modifications requiring the orders of the Government, should be submitted sufficiently in advance
so as to reach the Ministry by 15th February of each year.
(3) To ensure effective control of the expenditure against the appropriations made, a quarterly review
of the expenditure is conducted until the end of September and thereafter every month till the
month of January.
(4) Where the progress of expenditure is not even and upto the required standard, timely warnings
may be issued.
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