Manual of Goa Laws (Vol. I) – 965 – Contingency Fund Act The Goa, Daman & Diu Contingency Fund Act, 1964 Manual of Goa Laws (Vol. I) – 966 – Contingency Fund Act Manual of Goa Laws (Vol. I) – 967 – Contingency Fund Act The Goa, Daman and Diu Contingency Fund Act, 1964
1. The Goa, Daman & Diu Contingency Fund Act, 1964 (Act 8 of 1964) [27-8-1964], published in the Government Gazette, Series I No. 41 dated 9-10-1964.
2. The Goa, Daman & Diu Contingency Fund (Amendment) Act, 1972 (Act 2 of 1973) [27-1-1973], published in the Official Gazette, Series I No. 44 dated 1-2-1973.
3. The Goa Contingency Fund Act, 1988 (Act 4 of 1988) [23-3-1988], published in the Official Gazette, Series I No. 16 dated 21-7-1988.
4. The Goa Contingency Fund Act, 1990 (Act 7 of 1990) [1-8-1990], published in the Official Gazette, Series I No. 18 dated 2-8-1990.
5. The Goa Contingency Fund Act, 1999 (Act 4 of 1999) [13-8-1999], published in the Official Gazette, Series I No. 20 dated 17-8-1999.
6. The Goa Contingency Fund Act, 2002 (Act 19 of 2002) [3-9-2002], published in the Official Gazette, Series I No. 23 dated 9-9-2002.
Arrangement of Sections 1 Short title, extent and commencement 2 Establishment of a Contingency Fund 3 Custody of the Contingency Fund and withdrawals therefrom 4 Power to make rules 5 Application for advance from the Contingency Fund 6 Order sanctioning the advance from the Contingency Fund 7 Orders authorizing expenditure 8 Bills and Vouchers 9 Authorization of the expenditure by the Legislative Assembly 10 Restoration of advances into the Contingency Fund 11 Account of the transactions of the Contingency Fund GOVERNMENT OF GOA, DAMAN & DIU The Goa, Daman and Diu Contingency Fund Act, 1964 (No. 8 of 1964) [28th September, 1964] No. LA/907/64 The following Act passed by the Legislative Assembly of Goa, Daman and Diu received the assent of the President of India on the 28th September, 1964, and is hereby published for general information.
An Act to provide for the establishment and maintenance of a Contingency Fund for the Union territory of Goa, Daman and Diu.
Be it enacted by the Legislative Assembly of Goa, Daman and Diu in the Fifteenth Year of the Republic of India as follows:—
1. Short title, extent and commencement.— This Act may be called the Goa, Daman and Diu Contingency Fund Act, 1964.
Manual of Goa Laws (Vol. I) – 968 – Contingency Fund Act
2. Establishment of a Contingency Fund.— There shall be established a Contingency Fund in the nature of an imprest entitled the Contingency Fund of the Union Territory of Goa, Daman and Diu (hereinafter called the Contingency Fund) into which shall be paid from and out of the Consolidated Fund of the Union Territory of Goa, Daman and Diu a sum of ten lakhs of rupees.
3. Custody of the Contingency Fund and withdrawals therefrom.— The Contingency Fund shall be held on behalf of the Administrator of Goa, Daman and Diu by the Finance Secretary to the Government of Goa, Daman and Diu and no advances shall be made out of such fund except for the purposes of meeting unforeseen expenditure pending authorization of such expenditure by the Legislative Assembly under appropriations made by law.
4. Power to make rules.— For the purpose of carrying out the objects of this Act, the Administrator of Goa, Daman and Diu may make rules regulating all matters connected with or ancillary to the custody of, the payment of monies into and the withdrawal of monies from the Contingency Fund.
Secretariat, S. BALAKRISHNA, Panaji. Secretary to the Government of October, 9, 1964. Goa, Daman and Diu.
(Published in the Government Gazette, Series I No. 41 dated 9-10-1964).
______ The Goa Contingency Fund Act, 1988 (Act No. 4 of 1988) [23-3-1988] An Act to provide for the establishment and maintenance of a Contingency Fund for the State of Goa.
Be it enacted by the Legislative Assembly of Goa in the Thirty-eighthYear of the Republic of India as follows:—
1. Short title, extent and commencement.— This Act may be called the Goa Contingency Fund Act, 1988.
2. Establishment of a Contingency Fund.— There shall be established a Contingency Fund in the nature of an imprest entitled the Contingency Fund of the State of Goa (hereinafter called the “Contingency Fund”) into which shall be paid from and out of the Consolidated Fund of the State of Goa, a sum of 1[thirty crores] of rupees.
1 For the words “twenty five lakhs rupees” the words “three crores” rupees substituted by the Goa Contingency Fund (First Amendment) Act, 1990, published in the Official Gazette, Series I No. 18 dated 2-8-1990 which came into force at once.
Further the words “three crores rupees” the words “ten crore rupees” substituted by the Goa Contingency Fund (Second Amendment) Act, 1999, published in the Official Gazette, Series I No. 20 dated 17-8-1999 which came into force at once.
Again the words “ten crores” the words “thirty crores” substituted by the Goa Contingency Fund (Third Amendment) Act, 2002 published in the Official Gazette, Series I No. 23 dated 9-9-2002 and came into force at once.
Manual of Goa Laws (Vol. I) – 969 – Contingency Fund Act
3. Custody of the Contingency Fund and withdrawals therefrom.— The Contingency Fund shall be held on behalf of the Governor of Goa, by the Finance Secretary to the Government of Goa, and no advances shall be made out of such fund except for the purposes of meeting unforeseen expenditure pending authorization of such expenditure by the Legislative Assembly under appropriations made by law.
4. Power to make rules.—For the purpose of carrying out the objects of this Act, the State Government may make rules regulating all matters connected with or ancillary to the custody of, the payment of monies into and the withdrawal of monies from, the Contingency Fund and till such rules are made, the payment of monies into and withdrawal of monies from the contingency Fund shall be regulated for the time being by the rules which were in force up to 30-5-1987 and were applicable to the Contingency Fund of the Union territory of Goa, Daman and Diu subject to the modifications in the said rules that reference to authorities shall be construed in relation to the Contingency Fund of the State of Goa as references to the corresponding authorities of that State.
Secretariat, M. RAGHUCHANDER, Panaji-Goa. Secretary to the Government of Goa, Dated: 30th March, 1988. Law Department (Legal Affairs).
(Published in the Official Gazette, Series I No.16 dated 21-7-1988. The Act came into force on 23-3-1988).
__________ Finance (Budget) Department Notification 1-9-88-Fin (Bud) In exercise of the powers conferred by section 4 of the Goa Contingency Fund Act, 1988 (Act 4 of 1988), the Government of Goa in supersession of the Goa Contingency Fund Rules, 1988 published in the Official Gazette, Series I No. 14 dated 7-7-1988, hereby makes the following rules, namely:-
1. Short title and commencement.— (1) These rules may be called the Goa Contingency Fund Rules, 2002.
(2) They shall come into force at once.
2. Application for advance from the Contingency Fund.— (1) No advance shall be made out of the Contingency Fund except for the purpose of meeting unforeseen expenditure, including expenditure on a new service not contemplated in the annual financial statement, pending authorization of such expenditure by the Legislative Assembly under appropriations made by law.
(2) An application for advance from the Contingency Fund for the purposes aforesaid shall be made by the Secretary of the Administrative Department concerned to the Secretary of the Finance Department in quadruplicate in Form “A” appended to these rules. Such application shall be made at the time of referring the proposal for expenditure to the Finance Department for its scrutiny.
Manual of Goa Laws (Vol. I) – 970 – Contingency Fund Act The application shall give:—
(i) brief particulars of the additional expenditure involved;
(ii) the circumstances in which provision could not be included in the budget;
(iii) why its postponement is not possible;
(iv) the amount required to be advanced from the Fund with full cost for the proposal for the year, or part of the year, as the case may be; and
(v) the grant or appropriation under which supplementary provision will eventually have to be obtained.
3. Order sanctioning the advance from the Contingency Fund.— The order sanctioning the advance shall be in Form “B” to these rules and shall be forwarded by the Finance Department to the Audit and Accounts Officers concerned together with a copy of the application.
Note 1 – When an advance is sanctioned from the Contingency Fund, the amount shall continue to remain physically a part of that Fund and shall not go out of it till it is actually withdrawn and spent on the specific purpose for which the advance is sanctioned.
Note 2 – The order authorizing an advance from the Contingency Fund shall not lapse with the close of the year but shall lapse as soon as the Appropriation or Supplementary Appropriation Bill incorporating the grants is passed by the Legislative Assembly in the session summoned after the advance is sanctioned and has received the assent of the Governor.
4. Orders authorizing expenditure.— (1) The Administrative Department concerned shall not issue any orders authorizing expenditure out of the Contingency Fund unless advance from the Fund has been sanctioned by Government and a copy of the order sanctioning the advance has been forwarded to the Audit and Accounts Officer, under rule 3.
(2) A separate sanction order authorizing expenditure by the concerned Department shall not be required wherever the expenditure is debitable to the head 01 – Salaries.
Note:- Where the expenditure on the items is to be met out of the advance from the Contingency Fund, the Order authorizing such expenditure shall be conveyed in the following format:- “Sanction is hereby accorded to incur expenditure of Rs. ………… (Rupees …………….
…………………. only) towards … as per the following bills:- The expenditure should be debited to the head “8000 – Contingency Fund (head …)” and the amount of Rs. …….. (Rupees …………. only) should be met out of the advance from the Contingency Fund sanctioned vide Government of Goa, Finance (Budget) Department Order No.
…... dated ……….
The Head of the Department should ensure that Appropriation to enable repayment to the Fund is obtained at the earliest possible session of the Legislative Assembly after the date of this Order.
This Order issues with the concurrence of the Finance Department vide their O. M./U.
No. ……. dated ……… .” Manual of Goa Laws (Vol. I) – 971 – Contingency Fund Act
5. Bills and Vouchers.— All Bills and Vouchers for the drawal of moneys from the advance from the Contingency Fund shall contain the words “Contingency Fund” prominently written in red ink at the top of the Bill or Voucher. This, however, shall not dispense with the necessity of furnishing the usual classification of the expenditure in the Bill or Voucher, as the case may be.
6. Authorization of the expenditure by the Legislative Assembly.— All expenditure so financed shall be presented to the Legislative Assembly at the first or second session, as may be practicable, summoned to meet immediately after the advance is sanctioned. As soon as the Legislative Assembly has authorized the expenditure by including it in any Appropriation or Supplementary Appropriation Act, the advances made from the Contingency Fund shall be returned to the Fund.
Note 1 – While presenting to the Legislative Assembly estimates for expenditure financed from the Contingency Fund a note to the following effect shall be appended to such estimates:- “A sum of Rs. ………… has been advanced from the Contingency Fund in Government of Goa, Finance (Budget) Department, Order No. ………. dated …….. and an equivalent amount is required to enable repayment to that Fund”.
Note 2 – In those cases where the supplementary demand/appropriation presented to the Legislative Assembly includes the amount for the repayment of the advances taken from the Contingency Fund, a note to the following effect shall be appended to such demands:- “Pending the authorization of the expenditure by the Legislative Assembly for this item a sum of Rs. …….. has been sanctioned from the Contingency Fund in Government of Goa, Finance (Budget) Department, Order No. …….. dated …….. and an equivalent amount required to enable repayment to be made to that Fund is included in this Supplementary demand/appropriation”.
7. Restoration of advances into the Contingency Fund.— (1) All advances sanctioned from the Contingency Fund to meet expenditure in excess of the provision for the service included in an Appropriation (Vote on Account) Act shall be restored to the Contingency Fund as soon as the Appropriation Act in respect of the expenditure on the service for the whole year, including the excess met from advances from the Contingency Fund has been passed.
(2) A copy of the order, resuming the advance, which shall give a reference to the number and date of the order under which the original advance was made and to the Appropriation or Supplementary Appropriation Act referred to in Rule 6 shall be forwarded by the Finance Department to the Audit and Accounts Officer concerned.
8. Account of the transactions of the Contingency Fund.— (1) An account of the transactions of the Contingency Fund shall be maintained by the Finance Department in Forms “C” and “D” appended to these rules.
(2) Actual expenditure incurred against advances from the Contingency Fund shall be recorded in the account relating to the Contingency Fund in the same detail as it would have been shown if it had been paid out of the Consolidated Fund.
Manual of Goa Laws (Vol. I) – 972 – Contingency Fund Act FORM “A” [See sub-rule (2) of Rule 2] Application for advance from the Contingency Fund of the State of Goa for the year…….
1 Name of the Department 2 Application No. ……………. and date ……….
(Departmental File No. and date of reference) 3 Brief particulars of the additional expenditure involved 4 Circumstances in which provision could not be made in the budget 5 Why its postponement is not possible 6 The amount required to be advanced from the Contingency Fund with full cost of the proposal for the year or part of the year, as the case may be 7 Major, Sub-Major, Minor and Detailed Heads of Account under which the supplementary demand or appropriation will eventually have to be obtained 8 Name of the Controlling Officer at whose disposal the amount would be placed 9 Remarks Countersignature Signature of Administrative Secretary of Budget Controlling Authority __________ FORM “B” (See Rule 3) No.
Government of Goa, Finance (Budget) Department, Secretariat, Panaji-Goa.
Dated Subject:- Advance from the Contingency Fund.
An advance of Rs. ………. is hereby sanctioned from the Contingency Fund of the State of Goa for the expenditure to be incurred by the ………… Department on the item mentioned in the margin under the Head of Account mentioned under:- Manual of Goa Laws (Vol. I) – 973 – Contingency Fund Act DEMAND No.
Particulars of item of expenditure Major Head Sub-Major Head Minor Head, and Detailed Head of Accounts
3. A copy of the application for advance from the Contingency Fund is forwarded herewith.
By order and in the name of the Governor of Goa Under Secretary (Budget) To
1. The Director of Accounts.
2. The Sr. Dy. Accountant General (Audit), Audit Bhavan, Alto Porvorim.
Copy to:-
3. ……... Department with reference to the unofficial reference No. ……….. dated ………..
__________ FORM “C” (See Rule 8) CONTINGENCY FUND OF THE STATE OF GOA Amount of the Fund Rs.
Serial No.
Budget Head Department concerned and number and date of application for advance Number and date of the order sanctioning the advance Amount of sanctioning advance Actual expenditure against the sanctioned advance No. and date of the order of recoupment Remarks
(1) (2) (3) (4) (5) (6) (7) (8) Manual of Goa Laws (Vol. I) – 974 – Contingency Fund Act FORM “D” (See Rule 8) Progressive totals of withdrawals from the Contingency Fund Serial No.
Number and Date of Order Demand/ /Major Head Budget Controlling Authority Purpose Amount sanctioned Progressive Total Balance
(1) (2) (3) (4) (5) (6) (7) (8) By order and in the name of the Governor of Goa.
Rina Ray, Commissioner & Secretary (Finance).
Panaji, 28th May, 2002.