Jammu and Kashmir: Finance deptt issues ‘master’ circular for regulation of expenditure

Financial Commissioner (Additional Chief Secretary) Finance department Atal Dulloo said that the instructions aimed at “streamlining and promoting efficiency and transparency in government expenditure”.

For this purpose, he also instructed strict compliance of CVC guidelines by all the departments. He directed that all the departments would take effective steps to avoid “unauthorized, irregular and wasteful expenditure”.

Dulloo said that the recoverability of unauthorised, irregular, or wasteful expenditure must also be considered and appropriate disciplinary action against concerned officers or officials must be initiated. He sought strict compliance with CVC guidelines by the departments.

Dulloo said that for incurring expenditure out of the consolidated fund, the departments would follow General Financial Rules (GFR)-2017, Manual for Procurement of Goods-2017, Manual for Procurement of Works-2019, Manual for Procurement of Consultancy and Other Services-2017 and procure Goods and Services available on GeM, through GeM only.

“Purchases outside the GeM should be made only after obtaining the nonavailability report from GeM.

No bills about purchases made outside GeM should be entertained by the treasury officers if the non-availability report from GeM (GeMAR&PTS) is not enclosed with the bill.

For purchases above Rs 5 lakh, Additional Terms and Conditions clause (ATC) should be invoked by the departments for restricting procurement within geographical limit through the process of bidding on GeM in appropriate cases,” he said.

Dullo instructed that all procurements would be made through e-tendering only and time-barred claims of the government employees would be settled by the departments with the express sanction of the government issued with the previous consent of the Finance department.

He warned that no retrospective effect would be given by the competent authorities to sanctions relating to revision of pay or grant of concession to government servants, except in very special circumstances with the previous consent of the Finance department.

Similarly, no works would be commenced or liability incurred in connection with it until the Administrative Approval, sanction to incur expenditure, designs have been obtained besides the funds to cover the charge, the instructions specified.

“All controlling officers should ensure that no tenders are invited unless Administrative Approval and Technical Sanction have been accorded and funds are available in the budget. Physical verification of the works or projects has been made mandatory for ensuring accountability and transparency. The past liabilities in case of works shall be processed as per the circular guidelines issued by the Finance department,” he said.