CONTENTS - Central Public Works Department

10 SECTION 2
2.5.2 Deviation in Technical Sanction
(1) The technical sanction can be exceeded upto 10% beyond which revised ‘technical sanction’
shall be necessary.
(2) Similarly, if subsequent to the accord of technical sanction, material structural alterations are
contemplated, the orders of the authority which sanctioned the estimate technically should be
obtained, even though no additional expenditure may be involved due to such alterations.
2.5.3 Packages for accord of technical sanction
(i) The authority of CPWD who submitted the preliminary estimate to client should decide the project
in to packages for inviting tenders.
(ii) The authority who decides the package will also decide the manner in which technical sanction(s)
(one or many under each package) is/are to be accorded.
(iii) In event the authority identifying the package decides that different authorities are to accord technical
sanction for different components, he will intimate the same to all concerned authorities duly
indicating the time frame. The technical sanctioning authorities, after according technical sanction
for respective components, submit the detailed estimates alongwith their proposal for special
conditions to be incorporated in NIT to authority competent to issue the NIT.
2.6 Appropriations and re-appropriations
(1) Appropriation means assignment to meet specified expenditure of funds included in a primary unit
of appropriation. Re-appropriation means the transfer of funds from one unit of appropriation to
another under such unit. It is a fundamental principle that no outlay on a work shall be incurred
without funds having been allotted for it by appropriation or re-appropriation. In exceptional cases,
where expenditure is authorised in anticipation of the allotment of funds or in excess of the funds
allotted for the purpose, the authorisation must be followed by a formal allotment of funds to the
extent required.
(2) Allotment of funds is intended to cover all the charges including the liabilities of past years to be
paid during the year or to be adjusted in the accounts of it. It is operative until the close of the
financial year. Any unspent balance lapses and is not available for utilisation in the following year,
but Government will ordinarily endeavour to include any anticipated lapse in the demand for the
following year. The financial year closes on 31st March, and after that date all cash and stock
transactions are treated as pertaining to the following year.
(3) However, the Transfer Entry Book and the stock accounts should be kept open for transfer entries
relating to rectification of errors and settlement of outstanding. These accounts should be closed
on the 20th May or on such other date, as may be prescribed by the Accountant General.
Note:
(i) If any adjustments in accounts have been purposely deferred till the close of the accounts of
the year, it is permissible to effect these after 31st March in the same way as adjustments in
rectification of error noticed after that date.
(ii) Accounts of transaction with other Governments, Railways, Posts and Telegraphs and Defence
must be settled completely and communicated to the Accountant General by the 12th April, at
the latest.
(4) An appropriation or re-appropriation can be authorised at any time before, but not after the expiry
of financial year.
(5) The procedure relating to the preparation of demand for grants and re-appropriation of funds,
distribution of funds and budget matters generally is laid down by the Budget Division of Ministry of
Finance in their divisional budget circular.
(6) The demands for new capital (Construction) works/works in progress chargeable to the major
head “4059 Capital Outlay on Public Works” and Functional Heads and Major Head “4216 Capital