Appropriation or re-appropriation represents the allotment of a particular sum of
money to meet expenditure on a specified job as enunciated in the Detailed Demands for
Grants. It is operative only for the financial year for which it is made.
(a) Expenditure can only be incurred on a work or other object:-
(i) If sanction, either special or general, of competent authority has been
obtained authorising the expenditure.
(ii) If funds to cover the charges during the year have been provided by
competent authority.
Note- When, under paragraph 66 of the Central Public Works Department Code, an
intimation is received from an officer of the Public Works Department that he
is incurring an unauthorised liability on a work, the Accounts Officer will
bring the facts instantly to the notice of the competent authority so that the
requisite steps may be taken either to stop the work or to regulairse its
execution.
(iii) If the expenditure conforms to the relevant provisions of the Constitution
and to the financial rules, regulations and orders issued by the competent
authority.
(b) For payments chargeable to the accounts of other divisions, departments of
Government, or of non-Government works, and repayments of deposits, a Divisional
Officer does not necessarily require any specific provision of funds within the
appropriations for his own division. It is sufficient to see that such payments are made
only in accordance with the rules in the relevant Chapters of this Code.