Sanctions to expenditure

91. General orders regarding the powers of the local Government and subordinate authorities to sanction expenditure will be found in the Uttar Pradesh Book of Financial Powers, Volume I of the Handbook. Appendix IV contains a list of powers delegated to forest officers to sanction different classes of expenditure.

NOTE—In determining the powers of authorities to sanction the sale or write off of Government stock, the value of an article should be interpreted as meaning its "book value" (i.e. the original value less depreciation at such rates as may have been prescribed by the local Government or such revised value based on the market value as may be entered in the relevant stock register under the rules applicable to the case.

92. Divisional forest officers are authorized to sanction all usual payments on account of items of "revenue" expenditures provided the appropriations are not exceeded.

The above power is subject as regards expenditure on any one work to the same limits as the powers delegated regarding capital expenditure on such works (see Appendix IV).

F.M.V. 197.

93. The procedure to be followed in connection with sanctions to expenditure is laid down in volume I of the Handbook.

F.M.V. 206. F.A.C. 48.

94. (i) All sanctions to expenditure accorded by the Chief Conservator, conservators or divisional officers will be intimated to the officers concerned in form no. 6 (E-9). They will also be communicated to the Principal Auditor monthly by the Chief Conservator, conservators and divisional officers in a consolidated statement in the prescribed form no. 7 (form E-10) on the 5th of each month.

NOTE—The divisional officers will intimate to the Accountant General only their sanctions for Rs.100 and above in the case of capital expenditure and for Rs.200 and above in the case of additions and alterations (special repairs).

(ii) Any sanction not acted on for twelve months from the date of issue lapses. (See Volume I of the Handbook).

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