UTTAR PRADESH CONTINGENCY FUND RULEs, 1962
1. () These rules may be called the Utar Pradesh Contingency Fund Rules, 1962*.
(i) They shall come into force on April 1, 1962.
2. The Uttar Pradesh Contingency Fund shall be administered by the Secretary to Government, Uttar Pradesh, Finance Department, on behalf of and in the name of the Governor.
3. Advances from the Fund shall be made only to meet unforeseen expen<liture for such services, the expenditure on which, as authorized by the Annual Appropriation Act, is found to be insufficient or where a need has arisen during the current financial year for supplementary or additional new expenditure or expenditure on some new service or scheme, not contemplated in the annual financial statement for that year.
The unforeseen expenditure to be sanctioned pending its authorization by the Legislature under appropriation made by law must be of such an emergent character that its postponement would either be not adminis tratively possible or would involve serious inconvenience or serious loss or dam1ge to public service.
@4. (1) A proposal for an advance from the. Fund shall be submitted to the Secretary to Government, Uttar Pradesh, in the Administrative Department concerned and on approval by the Administrative Department shall be scrutinized by the' Finance Department with View to ensuring that the conditions contained in rule 3 are fully satisfied. The Adminis trative Department shall, while referring such a proposal to the Finance Department, prepare a self-contained note indicating
(i) brief particulars of the expenditure involved,
(ii) the circumstances in which provision for the expenditure could not be made in the annual budget, or adequate provision could not be made in the Vote on Account,
(iii) why postponement of expenditure till its authorization by the Legislature through an Appropriation Act is not administra tively possible, *These Rules were made by the Goverror of Uttar Pradesh under the powers Cx¬rcised by Secticn 6 of the Utlar Prac'esh Contirg¬rcy Fnd At, 195 (U.P.
Act no. XIX of 1950) and werc publisted in the Uttar Prace sh Gazeite vide Govt.
notification no. P-953 /X-129/52, dated March 23, 1962.
uPlease see the footnote at the end of these rulcs.
2 full cost of the proposal for the year or part of the ycar, as the case
(iv) the amount required to be advanced from the Fund with may be, and
(v) the grant of Appropriation under which any supplemenk, provision will eventually have to be obtained.
(2) After the Finance Department has agreed to the proposal, the. Administrative Department 'shall obtain the approval of the Mini concerned and thereafter the approval of the Minister in the Financ.
Department and of the Chief Minister shall be necessary before isSsuing the order sanctioning the advance :
Rs. 50,00,000, the approval of the Chief Minister shall not be necessarv and where the advance is required for payment of a decretal amount, the ap proval of the Minister of Finance shall also not be necessary
Provided that where the amount of the advance does not exceed
Provided further that notwithstanding anything contained in the preceding proviso, any individual case involving such advance may be suh. mitted by the Finance Department to the Minister of Finance and the Chief Minister, if it discloses any unusual feature which in its opinion deserves to be brought to their notice.
5. A copy of the order sanctioning the advance, which shall specify the amount, the grant or appropriation to which it relates and particulars by minor heads, sub-heads and units of appropriation of the expenditure, shall be forwarded by the Finance Department to the Accountant General, Uttar Pradesh.
6. Actual expenditure incurred against advances from the Fund, shall be recorded by the Accountant General, Uttar Pradesh, in the account relating to the Fund, which shall be maintained by him with the same details, which would have been shown if it had been incurred out of the Consolidated Fund.
7. All bills for such expenditure shall conspicuously be labelled as per taining to the Contingency Fund, quoting the order sanctioning the advance from the Fund, and the usual classification of expenditure on the bills shau also invariably be given by the disbursing officers.
8. Except as provided under rule 10, supplementary estimates for all Cxpenditure financed from the Fund shall be presented to the Legislature at the carliest opportunity. Such an estimate can either be for the amon cqual to the full estimated expenditure for which an advance has been nd Irom the Fund or for a reduced sum owing to certain savings being ava wilhin thc grant or charged appropriation corce=cd er tccelse cf the CStimate of expenditure at the time of sanctioning an advance having 3 subsequently found to be in Cxcess of requirements or for a token sum only where expenditure involved can be met 'entirely by savings in thc grant or charged appropriation concerned.
NoTES-() While presenting to the State Legislature, supplementary estimates for expenditure financed from the Fund, a note to the following eflect shall be made in the explanatory memoranda relating to such estimates:
"A sunm of Rs... .has been advanced from the Uttar Pradesh Contingency Fund and an equivalent amount is required to repayment to be made to that Fund."
(2) If any new expenditure or expenditure on a new service or scheme not contemplated in the annual financial statement for which an advance from the Contingency Fund has been sanctioned can be met wholly or partly from savings available within the authorized appropriation, the note appended to the estimate submitted shall be in the following form :
Rs.
The expenditure is on a new item/service or scheme. A sum of ..has been advanced from the Contingency Fund and an equivalent amount is required to enable repayment to be made to that Fund. The amount namely Rs. .can be found by re-appropriation of savings within the grant/charged appropriation a vote is required enable token yote only is now required and a provision has only been made balance that is Rs.
-for the provision has been made .only :"
9. If, in any case, after the order sanctioning an advance from the Coatingency Fund h¡s been issued in accordance with rule 5 and before action is taken in accordance with rule 8, it is found that the advance sanc tioned will remain wholly or partly unutilized, an application shall be made to the sanctioning authority for cancelling or modifying the sanction, as the case may be.
10. All advances sanctioned from the Fund to meet the expenditure in excYss of the provision for any service included in an Appropriation (Vote on Acount) Act shall be recouped to the Fund as soon asthe Appropriation Act in resp2ct of the expenditure on the services for the whole year including the excess mt from the advances from the Fund has been passed.
11. As soon as the State Legislature has authorised the expenditure by including it in a Supplementary Appropriation Act, the ad vance made fron the Funi shall be recouped to the Fund and necessary adjustment mile in th: accounts by the Accountant General, Uttar Pradesh.
12. As s9on as the advance made from the Fund has been recouped to the Fund consequent onthe enactment ofthe Appropriation Act, the Acmi nistrative Department shall inform the Accountant General, Uttar Pradesh, through the Finahce Deyartment about it, indicating t the number and date o the ontertunder which the original adva nce was made. A copy of the Appro-priation Act shall be forwarded to the Accountant Gencral by the Finance Department.
13. The Controlling/Disbursing Officers shall maintain a separate. from the Contingency Fund in the same form or forms as are u Sed for the record ofall transactions cotnnected with the expenditure out of the advances maintenance of records of expenditure out of the Consolidated Fund and in similar details in respect of major and minor heads and units of appropriation as would have been operated úpon, had the expenditure been incurred out The form or forms referred to above may, however, be so amplified as to enable the controlling officers to keep a close watch on the pYogress of expenditure froM and out of individual advances from the Fund as also to keep a record of the details in respect of recoupof the Consolidated Fund.
ment, when made, of those advances to the Fund.
14. Whre an advance from the Contingency Fund is recouped to that Fund in a year subsequent to the one in which the advance was taken, the actual debit in respect of the expénditure incurred out of that advance will fallon the Consolidated Fund in the year in which such recoupmentismade The controlling oficers shall accordingly make necessary adjustment entries batween the accóunt relating to the expenditure incurred from the Contin.
gency Fund and that in respect of expenditure from the Consolidated Fund
15. Except as provided under rule 10, supplementary estimates shall be presented to the Legislature for the recoupment of advances as far as possi ble, before the cloSe of the financial year concerned. But if for any reason it does not become possible to recoup the expenditure financed from the Fund before the'end of the financial year, necessary provisionfor expenditure remaining unrecouped should be made througha supplementary estimatefor a substantive or a token sum, as the case may be, in the subsequent year.
16. Where the savings of a year are utilized for the recoupment of any advance from the Contingency Fund taken in aprevious year the Controlling Oficer shall ensure that necessary re-appropriation is sanctioned by SUcu authority as may be competent to do so under the relevant rules.
17. For purposes of Appropriation Account, the total expendituret thefinancial year will be the expendituremet from the Consolidated Fund pua the exp:nditute met out of the advance(s) from the Contingency Fund re ma1ning unrecouped to that Fund at the close of the Financial yeal Finance Department as carly as possible after the close of each financial NoTES-(1) The Accountant General, Uttar Pradesh, will furnish the fron the Contingency lFund icmaining uDrecouped on March 31.
year, wilh a statement showing Cxpenditure incurred out of advarcs
(2) With a view to cnsuring that the, total amount of ad va nces sanc tioned out of the Contingency Fund does not, at any time, cxcced the amount placed at the credit of the Fund, a list of the advances sanctioned out of the Fund shall be nnaintained by the Finance Department in a separate register in the Form annexcd to tlese rules, Copies of all orders anctioning advances from the Fund shall be endorsed by the Administra tive Departments concerned to the Finance Department. No order sanctioning the advance shall issue urless the Finance Department is satisfied that the balance in the Fund is sufficient for the advance to be made.
(NoTB-Rule 4 of these Rules is that substituted by U. P. Contingency Fund (Fourth Amendment) Rules, 1981 and published vide Government notification no. B-2-3455/X-129-52-U.P.A./1950/Rules-1962-A.M. (4) 1981, dated December 16, 1981. Prior to this substitution, Rule 4 was amended on three occasions, the references whereof are given below :
The Uttar Pradesh Contingency Fund (First Amendment) Rules. 1972, published with notification no. B-2-5201/X-129-52, dated December 2, 1972.
The Uttar Pradesh Contingency Fund (Second Amendment) Rules, 1973, published with notification no. B-2-2230/X-129-52, dated July 26, 1973.
The Uttar Pradesh Contingency Fund (Third Amendment) Rules, 1973, published with notifilcation no. B-2-4364|X129-52, dated December 28, 1973.
no.
SI. Number Number Pur Amount Supploment- Amounts Balance Initials of Re and dato poso ad vancod ary Arpro- resumed after each Ofi cor in mark1 1 and name of grant or appro priation 2 of order ORM | See Note (2) BeLow RuLE 17| Uttar Pradesh Contingency Fund fmount f the Fund Rs.
Rs priation Act providing for addË tional ex penditure 6 Rs.
trans action 8 Rs.
NotE-The balance should be struck after each transaction.
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