PART C: ESTABLISHMENT (ACCOUNTS) SECTION
15.40 Responsibilities of Establishment (A/c)
Section- The items of
work allotted to Section are as follows:
i)
Preparation of salaries and
allowances bills of Officers/Staff of the Secretariat.
ii) Preparation of
bills relating to travelling allowance, Air Travel Bills, Leave Travel
Concessions, and Reimbursement of Tuition Fees, Honorarium, Reimbursement of
Medical Expenses and Children Education Allowance Bills in respect of the
Officers/Staff.
iii) Preparation of contingent bills including
reimbursement and maintenance of Contingent Registers.
iv) Recovery
of Electricity Bills.
v) Reimbursement
bills of Gazetted Officers on the purchase of News Papers/Magazines.
vi) Audit
Objections, if any.
vii) Assessment
of Income Tax.
viii) General
Provident Fund Cases.
ix) CGEGIS cases.
x) Grant
of advance in respect of:
-G.
P. Fund
-Purchase
of Motor Vehicles/Scooters/Bicycles/Computers/Fan etc.
-Festival
Advance
-LTC/TA.
xi)
OTA Bills
of Non-Gazetted staff.
xii)
Attachment
of salary on court orders.
xiii)
Calculation
of Interest on HBA.
15.41 Procedures adopted for disposal of Work- Cases are dealt
with keeping in view
the provisions of General Financial Rules-1963, Fundamental Rules,
Supplementary Rules and the Govt. of India's Orders, adopted in the Secretariat
from time to time and in the light of the Rules/Regulations/Instructions on the
subject concerned.
The bills/challans in respect of
various payments/receipts are approved by DDO. However advances of different
types and withdrawals from the GPF are approved at the level of Director (Admn)
/Joint Secretary as per prescribed rules and guidelines.
In exercise of the powers conferred under
Rules 13(3) of the Delegation of Financial Powers Rules, 1978,as applicable to
the Rajya Sabha Secretariat, the financial powers being exercised by Secretary-General are delegated to the
Additional Secretary/Joint Secretary
and Director (Administration) as per orders issued from time to time and
presently defined as follows:
Part A - CONTINGENT EXPENDITURE
|
S.No./ Item No. |
Expenditure |
Authority to whom power is delegated |
Monetary limit if any |
Remarks |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1. |
Bicycle
|
|
|
|
|
(a) |
Fresh purchase
|
Deputy Secretary (E) |
Full
powers |
|
|
(b) |
Repair and
Maintenance
|
Under Secretary (E) |
Rs.
1,000/- in each case |
Subject to condition that – (1) the repairs are through approved
contractor (2) amount of repair shall not exceed 20% of the cost. |
|
(2) |
Conveyance Charges
|
Deputy
Secretary (E) |
Full
powers |
|
|
(3) |
Expenditure on Electricity
and Water |
|
|
|
|
(a) |
Claims
relating to Members of Parliament |
Controlling
Officer as specified in MS&A Act |
Full
powers |
Subject
to entitlement of Members as
per rules laid down from time to time |
|
(b) |
Claims relating
to the Rajya Sabha Secretariat
|
Additional Secretary Director (A) Deputy Secretary (E) |
Rs. 5 lakh Rs. 1 lakh Rs. 50,000 |
|
|
(4) |
Fixtures and
Furniture
|
|
|
|
|
(a) |
New Purchases
|
Additional Secretary Director
(A) Deputy
Secretary (E) |
Rs. 5 lakh Rs. 1 lakh Rs.
50,000 |
|
|
(b) |
Repair and
Maintenance
|
Director (A) |
Rs.
1 lakh |
Subject
to monetary limit of Rs. 1 lakh, otherwise the sanction of next higher
authority is required. |
|
(5) |
Legal Charges
|
Additional Secretary Director
(A) Deputy
Secretary (E) |
Rs. 5 lakh
Rs. 1 lakh Rs.
50,000 |
As per rates approved by Secretary-General and subject to clearance of case for contesting etc. by
Secretary-General. |
|
(6) |
Motor Vehicles
|
|
|
|
|
(a) |
Purchase
|
Additional Secretary |
Full
powers |
|
|
(b) |
Repair and
Maintenance
|
Director (A) |
Full
powers |
Subject to condition that: - i) the monetary limit of Rs. 1 lakh should not be exceeded otherwise the sanction of the next higher authority is
required. ii) the repairs are through approved contractor. |
|
(c ) |
Petrol, Oil and
other lubricants
|
Additional
Secretary |
Full
powers |
|
|
(7) |
Petty works
and Repairs
|
Director
(A) |
Full
powers |
|
|
(8) |
Post &
Telegraph Charges including expenditure on service postage stamps, money
orders, Franking Machines, Telex, Tele-printers etc.
|
Additional Secretary Director
(A) Deputy
Secretary (E) |
Rs. 5 lakh
Rs. 1 lakh Rs.
50,000 |
|
|
(9) |
Printing and Binding
a) For Members b)
For Secretariat |
Controlling
Officer as specified in MS&A Act Director
(A) |
Full powers Full powers |
|
|
(10) |
Telephones
|
|
|
|
|
(a) |
For Members and Officers of Parliament
|
|
|
|
|
|
Expenditure on local and inland trunk calls
|
Controlling
Officer as specified in MS&A Act |
Full
powers |
Subject to entitlement of Member as laid
down from time to time in the
MS&A Act |
|
(b) |
For Rajya Sabha Secretariat
|
|
|
|
(i)
Sanctions for Director (A)
new connections
within the
office,
shifting
of
telephone
|
Full
powers |
|
||
|
|
(ii) Sanctions for new
residential connections
|
Additional Secretary |
Full
powers |
|
|
|
(iii) Expenditure on local
and inland trunk calls, trunk calls (foreign)
|
Additional Secretary |
Rs. 5 lakh |
Subject to
certificate by the
respective
officers that the
calls were for
official purposes.
|
|
(11) |
Honorarium
|
Director (A) |
Full
powers |
As per the scales
laid down
|
|
(12) |
Purchase of Stationery
|
Addl. Secretary Director (A) Deputy
Secretary (E) |
Rs.
5 lakhs Rs. 1 lakh Rs.
50,000 |
|
|
(13) |
Supply of uniforms, badges and other articles of
clothing
|
Additional Secretary Director
(A) |
Rs.
5 lakhs Rs.
1 lakh |
|
|
(14) |
Purchase of
new towels and curtains and washing and maintenance thereof
|
Director (A) |
Full
powers |
|
|
(15) |
Purchase of
typewriters, calculators, photocopiers and such other equipment required by
office
|
Additional Secretary Director
(A) Deputy
Secretary (E) |
Rs. 5 lakh
Rs. 1 lakh Rs.
50,000 |
|
|
(16) |
Repairs and maintenance of machines
|
Director (A) |
Full
powers |
Subject
to award of annual contract
whenever maintenance services are called for. |
|
(17) |
C.P.W.D (Works)
|
Additional Secretary |
Full
powers |
|
|
(18) |
Research & Library
|
|
|
|
|
(a) |
Purchase of Books
|
Additional
Secretary |
Full
powers |
|
|
(b) |
Purchase of dailies and periodicals
|
Additional
Secretary |
Full
powers |
|
Part
B – Loans and Advances to Government Servant
1. Advance/withdrawals from G.P.F.
(a) Non-refundable Additional Secretary - Rs. 5 lakhs
withdrawals Director
(A) -
Rs. 1 lakh
Deputy
Secretary -
Rs. 50,000
(b) Advance Additional Secretary - Rs. 5 lakhs
Deputy
Secretary -
Rs. 50,000
2. Advances for purchase of motor-car/motorcycles
(a) Motor Car Additional Secretary Full powers
(b) Motor Cycle/Scooter Director (A) Full
powers
other two wheelers
3. Grant of advance in connection with
LTC Deputy Secretary (E) Full powers
4. Festival Advance Deputy Secretary (E) Full powers
5.
Advance
to families of Government
Servants who die in service Director
(A) Full
powers
6. Computer Advance Director (A) Full
powers
Part C - Miscellaneous Expenditure
1. Refreshment
bills Additional
Secretary Rs.
5 lakhs
pertaining to Committee
meetings, hospitality Director
(A) Rs.
50,000
expenses of Chairman,
Deputy Chairman….
2. Gift Items Director (A) Full powers
3. Provision of diaries, Additional Secretary Full powers
briefcases etc. to MPs
4. Provision of diaries, Director (A) Full
powers
briefcases etc. to Officers
5. Photographs, portraits Director (A) Full powers
6. Closed circuit TV Additional Secretary Full powers
All other cases, not specified in the
order will continue to require the sanction of Secretary-General. The exercise
of powers is subject to the following conditions:
i)
No expenditure on any item may be sanctioned
unless sufficient budgetary provision thereof has been made;
ii) Tenders and quotations shall be invited/obtained in
accordance with the following scales on each occasion: -
|
Price Range |
Procedure |
|
(i) Not more than Rs. 1000 |
From
market by direct purchase after personal enquiry |
|
(ii)
Rs. 1000/- to Rs. 10,000 |
By
obtaining atleast 5 quotations from listed, registered firms by
telephone/letters |
|
(iv) Rs. 10,000 to Rs. 1,00,000 |
By
invitation of sealed quotations from all firms listed/registered |
|
(iv) Rs. 1,00,000 and above |
By
open tender through advertisement in two local newspapers – one in English
and another in Hindi |
iii) In respect of purchases that can be made through Super
Bazar, Kendriya Bhandar, State Emporia, Central and State Government
Undertakings, proprietary items, etc. invitation of quotations is not necessary
iv) Where, however, decision is taken for recorded reasons to
purchase an item of particular brand or make, the purchase shall be made, as
far as possible, directly from the manufacturer or the authorised dealer at the
listed/quoted price of the manufacturer.
Such requests shall be carefully examined to see if such specified brand
in stores could be procured at competitive prices by inviting quotations with
similar specifications, to the users satisfaction.
v) In respect of items of recurring nature, such as repairs
and maintenance contracts etc. annual rate contracts shall be entered into, if
the estimated value of such contract, based on the orders placed in the
previous year, is expected to exceed Rs. 20,000/-.
vi) In respect of items for which the delegation prescribes
an annual limit of financial power under any category, a Control Register shall
be maintained to record the sanctions and progressive expenditure there
against.
vii) Each Branch shall maintain a Register of Sanctions issued,
wherein all sanctions to expenditure shall be recorded indicating the items to
be purchased name of the authority who sanctioned the purchase, date of
sanction, amount sanctioned, date of procurement of the material and date of
despatch of the bill relating to the claim to the Estt.(A/Cs) Section for arrangement of payment.
viii) Sanctions for expenditure shall be recorded in the files
under the signature of the officer competent to sanction the expenditure
indicating the item number of delegation of financial powers from which the
powers are derived. At the time of
forwarding the bills for payment, the name of the authority sanctioning the
expenditure, the date of sanction, amount sanctioned and the file number in
which the sanction has been accorded, shall be indicated in the bill or in the
covering certificate.
ix) All items that are purchased shall be taken to the
appropriate stock account and the bills shall have a certificate clearly
indicating the page number, item number, etc. of the Stock Register under the
signature of the Executive Officer.
15.42 Specific Procedures for various cases-The bills processed in the Section
relates to Salary, TA/DA, LTC, Loans
and advances, OTA, Honorarium, Medical reimbursement, Children Education Allowance, Festival
Advance etc. The exercise of preparing
salary bills pertaining to the entire Officers and staff of the Secretariat is
undertaken and completed by the 22nd of each month, so as to ensure that the
salaries are disbursed in the last working day of every month.
Various
Registers are maintained in the Section for proper record of accounts. They are as follows:
i) Pay Bill Register: Pay Bill Registers are opened financial year wise and
category wise to keep record of salary paid every month to the
Officers/Employees of the Secretariat. The format of the Pay Bill Register is
as prescribed. The pay bills are prepared on the basis of details such as basic
pay and increments received from Establishment (G) Section. Pay bills are
prepared on computer and duly signed by DDO after making necessary entries and
printouts thereof are taken out for onward transmission to P&AO.
ii) HBA Register: The
register records House Building Advances sanctioned to Officers/ Staff of the
Secretariat. It also carries a record of disbursement of instalment of HBA and
Interest calculated thereon. Instalments of HBA are fixed by the Establishment
(G) Section and the recovery of HBA and Interest thereon, are made by the
Section on monthly basis generally from the pay bill. Date of release of the
various instalments are also shown/recorded in HBA Advance Registers. The
initial data is fed into the PAMS software by Establishment (G) Section, and
the Register is printed out employee wise from the data base for future
updation of release of instalments. Rate of interest is intimated by
Establishment (G) Section as per the fixation by the Government of India time
to time. The format of HBA Advance Register is as under:
|
S.
No. |
Name
and Designation of applicant |
Amount
of HBA Rs. |
Sanction
Order No. & Date |
Instalments (No.
of instalments) |
Remarks
(date of release of instalment) |
|
|
|
|
|
|
|
iii) CEA Register: It
keeps a record of the payment of Children Educational Allowance to the
employees of the Secretariat as per format given below:
|
Name
& Designation |
Name
of Children |
Class |
Amount
of Tuition Fee Reimbursed |
Period |
Signature
of DDO |
|
|
|
|
|
|
|
iv) TA/DA Register: The
record of TA/DA advances given to the employees are maintained in the Register.
With the help of this Register, it is ensured that the advance taken is settled
promptly within prescribed time. All TA/DA claims must be submitted within 15
days of completion of the journey failing which penal interest will be charged.
The claims will mention the place of commencement of journey and distance from
such place. The format is given as under:
|
S.
N. |
Name
& Designation |
Purpose
of Visit & Place |
Sanction
Order No. and Date |
Amount
Paid As
Advance |
Adjusted
in Bill No. on Date |
Remarks |
|
|
|
|
|
|
|
|
v) Conveyance
Charges Register: The
Register will be maintained in the following format, for charges for each
month: -
Month_________
|
S. No. |
Name &
Designation |
Dates of Claim |
Amount |
Vouc |