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(c) re-appropriation of funds exceeding 10 per cent ofthe original budget provision for either of the primaryunits of appropriation or sub-head i.e. the primary unitor sub-head from which the funds are being reappropriatedor the primary unit or sub-head to whichthe funds are to be re-appropriated, whichever is less.(3) The Administrator or Head of a Department referred toin sub-rule (2) may, by an order in writing, authorize agazetted officer serving under him to exercise to suchextent, as may be specified in that order, all or any ofthe powers conferred on such Administrator or Head ofDepartment under sub-rule (1) or sub-rule (2). TheAdministrator or Head of a Department shall, however,continue to be responsible for the correctness, regularityand propriety of the decisions taken by the gazettedofficer so authorized.(4) An authority empowered by or under these rules to incurcontingent expenditure or miscellaneous expenditureshall exercise such powers subject to the followingconditions :(a)In regard to the supply of articles required for thepublic service and for regulating the purchase ofstationery stores for the public service, theprovisions contained in Appendix-8 andAppendix-9 respectively to the General FinancialRules, 1963, and subsidiary instructions andorders on the subject shall be followed;(b)In regard to contingent expenditure on each itemspecified in Column 2 of the Annexure toSchedule V of the rules, orders, restrictions orscales specified in Column 4 of that Annexureagainst that item shall be observed;(c)In regard to miscellaneous expenditure any rules,orders, restrictions or scales as may be made,imposed or prescribed by the President shall beobserved.(5) Unless otherwise provided by any general or special ruleor order, it shall be within the competence of anauthority to exercise the financial powers delegated to anauthority subordinate to it.Page 115 of 115