Departmental Expenditure

Departmental Expenditure

Q. Discuss the cases, where the direct appropriation of the departmental receipts for departmental expenditure shall be authorised.

Ans.

According to T.R. 3.01(1) -

a) All moneys received by the Government employees on account of the revenues of the State;

b) All loans raised by the Government;

c) All moneys received by the Government in repayment of loans and

d) All moneys received for deposit in the custody of Government -

- shall be deposited into the Treasury linked Bank within the next working day.

T.R. 3.01(2) - states that, no revenues of the State received by a Government employee shall not be appropriated to meet departmental expenditure.

However, there are some exceptions of T.R. 3.01

T.R. 3.03 states that, - direct appropriation of departmental receipts for the departmental expenditure shall be authorised in the following cases -

a) Moneys received on account of the service of summonses, diet money of witnesses in the civil, revenue & criminal cases;

b) Deposits received at a civil court may be utilized by the court to meet the claims for the refund of such deposits;

c) In non-appeallable criminal cases, compensation may be paid out of the fines imposed and realized before the parties taking leave of the court. The realization of compensation fine from the offending party and it's disbursement to the injured party shall be noted in the proper columns of the Fine Register, the Magistrate being responsible for the correctness of the entries made therein;

d) Fees received by the Government employees appointed as Notary Public, under the Negotiable Instrument (N.I.) Act, 1881, may be utilized to defray legal expenses incurred by them in the discharge of their duties as Notary Public;

e) Cash found from prisoners at the time of their admission to jail may be used for repayment by the Jail Superintendent under departmental regulations to meet similar sums due to other prisoners, on their release;

f) Charges payable by the Ministers or Government Officials, on account of telephone calls made for private purposes may be retained by the D.D.O. in departmental cash, by making necessary entries in the Cash Book for adjustment by short drawal in the next bill.