{"id":2931,"date":"2025-01-20T12:55:08","date_gmt":"2025-01-20T12:55:08","guid":{"rendered":"https:\/\/departmentaltests.com\/?p=2931"},"modified":"2025-07-22T14:23:27","modified_gmt":"2025-07-22T14:23:27","slug":"chapter-viii-miscellaneous-expenditure","status":"publish","type":"post","link":"https:\/\/www.schoolpathram.in\/model-test\/chapter-viii-miscellaneous-expenditure\/","title":{"rendered":"CHAPTER VIII ; MISCELLANEOUS EXPENDITURE"},"content":{"rendered":"<div>\n<div>\n<h2>CHAPTER VIII<\/h2>\n<h1 style=\"text-align: center;\">MISCELLANEOUS EXPENDITURE<\/h1>\n<h3>Authorities competent to sanction miscellaneous expenditure<\/h3>\n<\/div>\n<\/div>\n<div>\n<div><b>199.<\/b> Except when the expenditure is authorised by this Code or some other authorised Code or Manual or by some general or special order of the Government, no Government servant should incur any item of miscellaneous expenditure (defined in Article 3) of any kind without the specific sanction of Government or a competent authority to whom the Government have delegated the power to sanction such expenditure (See Article 43).<\/div>\n<div>\n<h2>Acquisition of Land<\/h2>\n<div>\n<div>\n<p><b>200. <\/b>The procedure to be observed for the payment of compensation for lands taken up for public purposes under the Kerala Land Acquisition Act, 1961 (21 of 1962) is contained in the\u00a0<b>Kerala Land Acquisition Manual.\u00a0<\/b><\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>201.<\/b> In case of acquisition of lands for public purposes departmental officers should see that\u00a0compensation is settled before possession is taken,\u00a0and Land Acquisition Officers should see that payment of compensation is not delayed and\u00a0possession is handed over in due course to the departments concerned in a formal manner.\u00a0In cases where in contravention of this direction, possession is taken and owing to any inordinate delay in the payment or tender of such compensation, it becomes necessary to pay interest under the provisions of the Land Acquisition Act,\u00a0the officer or officers responsible will render themselves personally liable to make good such amount.<\/div>\n<div>\n<div>\n<div><b>202<\/b><b>\u00a0<\/b>The procedure for the payment of compensation for lands acquired by private negotiations should follow the lines of those laid down for acquisition under the Land Acquisition Act. The officer who settles the price, etc., should draw up the prescribed form as in the case of an award and this should be the basis of subsequent payment and audit.<\/div>\n<\/div>\n<div>\n<div>\n<h3>Payment to Her Highness the Senior Maharani of Travancore<\/h3>\n<\/div>\n<\/div>\n<div>\n<div><b>203<\/b>. A sum of\u00a0 \u20b975,000 is payable annually to Her Highness the Senior Maharani of Travancore\u00a0from the date of termination of the Regency, viz., 6th November 1931 by the Government exclusive of Her Highness\u2019 share in private properties and any income Her Highness is already receiving from other sources. This allotment is to include any sums that may be necessary for a Private Secretary and clerical staff, in case Her Highness decides to employ such staff. The amount will be paid in equal monthly instalments through the District Treasury, Thiruvananthapuram on presentation of a stamped receipt signed by Her Highness and duly endorsed in favour of an agent or bank.<\/div>\n<\/div>\n<div>The expenditure is debitable to the Head of Account \u2018268, Miscellaneous General Services-Other expenditure-Allowances to the members of the Ruling Family, Travancore-Pensions\u2019.<\/div>\n<div>\n<div>\n<div>\n<h2>Payment of Annuity to the Chengamanad Devaswom<\/h2>\n<\/div>\n<\/div>\n<div>\n<div><b>204. <\/b>A sum of \u20b9 982.45 is payable annually to the Chengamanad Devaswom,\u00a0Ernakulam District\u00a0by the Government in accordance with the terms of the udampadys entered into by the Government and the said Devaswom on 29th Meenam 1056 M.E., 19th Edavam 1056 M.E. and 29th November 1963. This amount is in consideration of the relinquishment by the Devaswom of its rights over the landed properties described in the said udampadys, in favour of the Government. The amount will be drawn and paid in two instalments on the 15th of June and the 15th of December every year by the Tahsildar, #Aluva, the first instalment being\u00a0\u20b9\u00a0491.23 and the second\u00a0\u00a0\u20b9491.22. Payment will be made to the duly appointed manager of the Devaswom on presentation of a stamped receipt signed by him.<\/div>\n<\/div>\n<div>\n<div>The Expenditure is debitable to the Head of Account \u2018229, Land Revenue-Other expenditure-Other miscellaneous charges<\/div>\n<div>\n<h2><b>Family and Political Pensions, Malikhana,<br \/>\n<\/b><b>Jenmibhogam, Arthapalisa, Karathil chilavu,<br \/>\n<\/b><b>Thiruppuvaram, Beriz Deduction and Tasdic\u00a0 Allowance\u00a0<\/b><\/h2>\n<div><b>205.<\/b><\/div>\n<div><b>(a) Family and Political Pension.\u2014\u00a0<\/b><\/div>\n<div><b><br \/>\n<\/b>These are all paddy pensions converted into cash payments with effect from\u00a0<b>1st February 1955<\/b>\u00a0at commutation rates to be fixed by the Government from year to year and\u00a0payable\u00a0<b>only after the 15th of May of each year<\/b>.\u00a0Payments may be made at any of the treasuries of the State and the payees are at liberty to choose the treasury from which they shall receive payment. (See also Appendix 16 of K.T.C. Vol. II.)<\/div>\n<div><b>(b) Malikhanas.\u2014\u00a0<\/b><\/div>\n<div>\n<div>\n<div>These are allowances paid in lieu of the rights enjoyed by some former Rajas and Chieftains.\u00a0These allowances are\u00a0<b>treated as Political Pensions<\/b>,\u00a0governed by the Pensions Act (Central Act), 1871. When the holder of a Malikhana dies it should be continued to be paid to the senior member of the family concerned. The devolution of seniority will depend on the personal law or custom applicable to each case.\u00a0<b>The District Collectors\u00a0<\/b>of the respective districts shall be competent to order the re-registration of the Malikhana in the name of the senior member, on the death of the previous holder. However, the Government reserve the rights to:<\/div>\n<\/div>\n<\/div>\n<div class=\"google-auto-placed ap_container\">\n<blockquote>\n<div>\n<div>(1) \u00a0decide doubtful cases,<\/div>\n<\/div>\n<div>\n<div>(2) \u00a0sanction the payment of Malikhana,<\/div>\n<\/div>\n<div>\n<div>(3)\u00a0 sanction the life time arrears of Malikhana, and<\/div>\n<\/div>\n<div>\n<div>(4) decide the successor to receive the arrear of Malikhana due to a deceased Malikhana, Pensioner.<\/div>\n<\/div>\n<\/blockquote>\n<div>\n<div>Transfer of payment of Malikhana Allowance from one treasury to another consequent on the change of residence are allowed by the Government or the Accountant General on the following conditions:\u2014<\/div>\n<\/div>\n<div>\n<div>\n<p>(i) \u00a0The transfer of payment of Malikhana from one treasury to another in the same district may be effected just like the transfer of other kinds of pension.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(ii)\u00a0 In case transfer of payment of Malikhana is from one district to another individual P.P.Os.\u00a0 may be issued in favour of the Malikhanadar.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(iii)\u00a0<b>The Government or Accountant General\u00a0<\/b>may permit the transfer of payments of Malikhana pension from one Treasury to another provided the Accountant General should obtain the concurrence of the authority,\u00a0viz., the Government empowered to permit the changes of residence by the Political Pensioner. But the transfer of the payment of the Malikhana allowance from one treasury to another should not be frequently made at the convenience of each pensioner. Permanent change in the headquarters of the \u201cSthanam\u201d should be the criterion for allowing a transfer of payment from one Treasury to another and not a shift in the residence of particular pensioner holding the \u201cSthanam\u201d.<\/div>\n<div>\n<div>\n<div>\n<p>\u00a0(iv) \u00a0In cases where such transfer is allowed a separate Group Register should be opened for the payment in the new Treasury.<\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>Note:\u2014\u00a0<\/b>Life time arrears of pension due to deceased Political, Revenue and Malikhana Pensioners shall be paid to the claimant only on production of succession certificate from the authority who sanctioned the pension to the effect that the arrears may be paid to him. The authority who issues the succession certificate shall do so only after enquiring into in detail the right of the claimant for succession to the family right or sthanam and other relevant aspects. If there are more than one claimant the names of the persons and the share of the amount each is entitled to receive shall be specified in the certificate. After paying the arrears of pension on account of a deceased pensioner the disbursing officer shall return both the halves of the pension payment order to the Accountant General (through the District treasury officer if payment of pension is made at a Sub-Treasury) with a note of the date of the pensioner\u2019s death.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>(c)\u00a0 Jenmibhogam, Karathilchilavu and Arthapalisa.\u2014\u00a0<\/b><\/div>\n<div><b><br \/>\n<\/b>These are allowances paid to some Jenmis and other persons in the State. These are not pensions proper but the rules relating to\u00a0<b>\u201cTerritorial and Political Pensions\u201d<\/b>\u00a0are applicable to these allowances as well. These allowances shall be paid in money at the commutation rates of paddy fixed by Government every year and shall become payable only after the 15th of May of each year. The commutation rate for a year should be calculated based on the average market rate of paddy for the particular year.\u00a0 Payments in cash may be made at any of the treasuries of the State and the payees are at liberty to choose the treasury from which they shall receive payment (See also Appendix 16 of\u00a0K.T.C. Vol. II).<\/div>\n<div>\n<div>\n<div><b>(d) Thiruppuvaram.\u2014\u00a0<\/b><\/div>\n<div><b><br \/>\n<\/b>Vide Thiruppuvaram Payment (Abolition) Act, 1969 and the Rules made thereunder.<\/div>\n<\/div>\n<div>\n<div><b>(e) Beriz deductions and Tasdic allowances.\u2014\u00a0<\/b><\/div>\n<div><b><i><br \/>\n<\/i><\/b>These are allowances granted to some religious institutions and also to persons for various reasons, such as for services to be rendered in lieu of resumption of lands by Government, etc. In some cases these are paid in the nature of assignment of land revenue. The Village Officers of the respective villages are authorised to pay these allowances to the concerned persons or institutions from the Village collections on obtaining simple receipts.\u00a0The allowances due for a financial year should be paid in the month of\u00a0<b>March of that year<\/b>.\u00a0In respect of arrears, the Village Officers are not competent to make payments from the Village collections. Arrears should be paid in cash from the respective Taluk Offices after obtaining the orders of the Revenue Divisional Officer. Amounts, parts of which are in arrears for more than two years should be\u00a0paid as below:<\/div>\n<div>\n<table border=\"1\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td>\u00a0<b>Current year<\/b><\/td>\n<td><b>in full<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0First year in arrear<\/b><\/td>\n<td><b>do.\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0Second year arrear\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0<\/b><\/td>\n<td><b>do.<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0Third year in arrear:<\/b><\/td>\n<td><b>10% deduction\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0Fourth year in arrear<\/b><\/td>\n<td><b>15% deduction<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0Fifth year or any other year in arrear\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0<\/b><\/td>\n<td><b>\u00a020% deduction<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div>\n<div>The allowances, the payment of which has not been applied for, for more than six years, should be struck off from the registers and the amount will be forfeited. The Board of Revenue is competent to revive an allowance which has once been struck off, if there are sufficient grounds.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>A register in the Form 24 A should be maintained in the Village and the Taluk Offices to account for the payments of these allowances. The\u00a0 Village Officer should note the payments made from the Village\u00a0 collections, in the remittance lists, on the dates of remittance and produce the receipts for the payment in the Taluk Office. In the Taluk Office necessary action should be taken for transfer crediting the amounts paid from the Village collections. After the adjustments are made, the fact should be noted in the Taluk Register.<\/div>\n<div>\n<div>\n<div>\n<div><b>Departmental Payments\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<div>\n<div><b>206.<\/b> \u00a0Departmental payments such as those for the purchase of salt, opium and ganja by the Excise Department, water-marked paper by the Stamp Department, Stationery by the Printing and Stationery Department, etc., are made under general or special sanction. If not provided for by departmental rules, they should be made upon separate bills accompanied by vouchers and a certificate that the articles billed for have been received in good order and accounted for in the \u2018Stock Register\u2019, the quantities are correct, the quality is good, the rates paid are not in excess of the accepted and market rates, and that suitable notes of payment have been recorded against the original indents and the invoices concerned, to prevent double payment. The authority, unless it is a general one under which the purchase is made should also be quoted in the bills.<\/div>\n<\/div>\n<div>\n<h3>Discretionary Grants<\/h3>\n<div><b>207.<\/b> \u00a0Discretionary grants may be sanctioned by<\/div>\n<div><b>(1) Governor and\u00a0<\/b><b><br \/>\n(2) the Officers of the Revenue Department.\u00a0<\/b><\/div>\n<div>\n<div>\n<div><b>The objects for which such grants can be made and other conditions and the principles that apply to them are specified below:\u2014\u00a0<\/b><\/div>\n<\/div>\n<div>\n<div>\n<div class=\"separator\"><\/div>\n<p><b>(1)\u00a0 Discretionary grants\u00a0by the Governor. \u2014\u00a0<\/b><\/p>\n<\/div>\n<div><b><br \/>\n<\/b>These are petty grants and charitable donations given by<b>\u00a0the Governor\u00a0<\/b>at his discretion to institutions of the public or quasi &#8211; public character and to individuals deserving assistance from public funds<\/div>\n<div>\n<div>\n<div><b>(2) Discretionary grants\u00a0by the Revenue Officers:\u2014<\/b><\/div>\n<div><b><br \/>\n<\/b>\u00a0The Board of Revenue, District Collectors, Revenue Divisional Officers and Tahsildars\u00a0may incur expenditure from the discretionary grant for the following objects :<\/div>\n<\/div>\n<blockquote>\n<div>\n<div>(a)\u00a0 Contributions towards relief of poor people whose houses have been destroyed by fire or who are suffering from the effects of flood, cyclone or any other sudden calamity, when relief is immediately required and there is no time to obtain a grant from Board of Revenue of Government from the provision under \u201cFamine Relief\u201d or any other appropriate head.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(b)\u00a0 Contribution to help poor people for obtaining materials for building huts when they are obliged to vacate their houses on account of plague or any other epidemic diseases.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(c)\u00a0 Rewards to persons who have supported law and order in a special meritorious way, or displayed special\u00a0 courage or public spirit in saving or attempting to save human life.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(d)\u00a0 Extinguishing of fire, including grant of rewards to persons other than members of the Fire Services who show special courage or public spirit and incur risks in putting out fires.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(e)\u00a0 Raising seedlings for tree planting in villages.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(f)\u00a0 Award of prizes to agriculturists for the encouragement of improved farming and live-stock production.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(g)\u00a0 Any other object which, in the grantor\u2019s opinion, is calculated to promote public well-being and contentments.<\/div>\n<\/div>\n<\/blockquote>\n<\/div>\n<div>\n<div><b>Limitations.<\/b>\u2014<\/div>\n<div>(1) The extent up to which the above officers may incur expenditure in each case subject to the availability of funds is specified<\/div>\n<\/div>\n<div>\n<div>below:<\/div>\n<div>\n<table border=\"1\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td>\u00a0<b>Authority \u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0<\/b><\/td>\n<td><b>\u00a0Money limit<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0The Board of Revenue<\/b><\/td>\n<td><b>\u00a0\u20b95,000<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0The District Collectors<\/b><\/td>\n<td><b>\u00a0\u20b92,500<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0The Revenue Divisional Officers<\/b><\/td>\n<td><b>\u00a0\u20b91,000\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0The Tahsildars <\/b><\/td>\n<td><b>\u00a0\u20b9250<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(\u00a0\u20b9\u00a0500 towards expenditure for relief of distress caused by fire, flood,cyclone, sea erosion and other natural calamities).<\/div>\n<\/div>\n<div>\n<div>(2) \u00a0Every grant should be non-recurring i.e., it should not involve any further commitment whatever.<\/div>\n<\/div>\n<div>\n<div>(3) The relief should not exceed\u00a0\u20b9100 per family.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div>(4)\u00a0 Persons whose family income is\u00a0\u20b9150 or below per mensem will be eligible for relief from the Collector\u2019s discretionary grant under items\u00a0\u00a0 (a) and (b) above.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>Note:\u2014The instructions for the drawal of the discretionary grants by the Revenue Officers are contained in Appendix 7. Instructions regarding the procedure to be followed on the occurrence of natural calamities are contained in the Manual on Natural Calamities and Distress Relief.<\/div>\n<div>\n<div>\n<div>\n<h3>Grants-in-aid\u00a0and contributions of Public Bodies, Institutions etc.<\/h3>\n<\/div>\n<\/div>\n<div>\n<div><b>208.<\/b> General Instructions.\u2014 As a matter of general policy it will not be appropriate to make grants from Public Funds to denominational institutions.\u00a0The State may make such grants-in-aid for public purposes or activities carried on by private institutions or local bodies\u00a0as are in conformity with\u00a0Article 282 of the Constitution of India.<\/div>\n<div>\n<div class=\"separator\"><\/div>\n<div>\n<div>\n<div><\/div>\n<div><b>209.\u00a0<\/b>The following instructions should be observed in the matter of according sanctions for grants-in-aid:\u2014<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<p>\u00a0 (1)\u00a0 Unless in any case Government directs otherwise, every order sanctioning a grant should specify clearly the object for which it is given and the conditions, if any, attached to the grant. In the case of non-recurring grants for specified objects, the order should also specify the time-limit within which the grant or each instalment of it is to be spent.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>\u00a0 \u00a0(2) \u00a0Only so much of the grant should be paid during any financial year as is likely to be expended during that year. In the case of grants for specific works or services such as building, water supply schemes and the like, the sanctioning authority should use its discretion in authorising payments according the needs of work. The authority signing or countersigning a bill for grant-in-aid should see that money is not drawn in advance of requirements. There should be no occasion for a rush for payment of these grants in the month of March.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>\u00a0 \u00a0(3) \u00a0Before a grant is paid to any public body or institution, the sanctioning authority should as far as possible insist of obtaining an audited statement of the account of the body or institution concerned in order to see that the grant-in-aid is justified by the financial position of the grantee and to ensure that previous grant, if any, was spent for the purposes for which it was intended.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>The authority sanctioning a grant, while communicating the sanction to the Accountant General should state whether the audited statement of accounts has been received when required, or whether the grantee has been exempted from submitting the statement.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>Note 1:\u2014 For purposes of audited statements of accounts of any public body or institution, it is not essential that the accounts should be audited in every cases by the Indian Audit Department. It will be sufficient if the accounts are certified as correct by a registered accountant or other registered body of auditors. In the case of small institutions, which cannot afford to obtain the services of a registered accountant or other registered body of auditors, the sanctioning authority may exercise its discretion of exempting any such institution from the submission of accounts audited in this fashion.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>Note 2:\u2014 This provision applies both to non-official institutions and to semi official ones, such as Public Clubs, etc. In all sanctions of grant of a capital nature and for specific purposes made to institutions and public bodies, the sanctioning order should contain a clause to the effect that, if so required by the Accountant General, the accounts together with all the relevant papers of the institutions shall have to be produced for inspection by the Indian Audit Department.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(4) \u00a0No Grants-in-aid shall be sanctioned in cases where there is a reasonable suspicion or suggestion of corrupt practices unless the grantee institutions concerned are cleared of the allegations. Before sanctioning the grants-in\u00acaid, the sanctioning authority should satisfy that the grantee institutions are free from corrupt practices and certify in each case that this aspect has been considered before sanctioning the grant and that there is no reason to believe that the grantee institutions are involved in corrupt practices.<\/div>\n<\/div>\n<div>\n<div>\n<p>Such a certificate signed by the Officer on whose signature or countersignature the grants-in-aid bills are drawn should be attached to the grants-in-aid bills.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(5) Authorities who sanction Grant-in-aid and\/or loan to Autonomous bodies\/Authorities\/NGO\u2019s\/Other Institutions shall incorporate a condition in the sanction order to the effect that grantee institutions will be open to Audit by Comptroller &amp; Auditor General of India under CAG of India\u2019s (DPC) Act whenever they are called upon to do so and also that they shall submit annual accounts to the Accountant General (Audit) concerned when Grant-in-aid and\/or loan is not less than \u20b9 25 lakh a year.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<h3><b>The responsibility of a departmental officer on whose signature or countersignature a grant-in-aid bill was drawn\u00a0<\/b><\/h3>\n<div><b>(Article.210(i)<\/b><\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>210.<\/b>\u00a0(1) In cases in which condition are attached to the utilisation of the grant in the form of specification of particular objects of expenditure or the time within which the money must be spent, or otherwise, the departmental officer on whose signature or countersignature the grant-in-aid bill was drawn should be primarily responsible for certifying where necessary, the fulfilment of the conditions attaching to the grant, unless there is any special rule or order to the contrary. The certificate should be in #Form 44 and should be furnished within three months from the date of receipt of audited accounts. Before recording the certificate the certifying officer should take steps to satisfy himself that the conditions on which the grant was sanctioned have been or are being fulfilled. He may, therefore, require the submission to him at suitable intervals of such reports, statements, etc., in respect of the expenditure from\u00a0the grant as may be considered necessary.\u00a0 For this purpose the authority sanctioning the grant should stipulate in every order sanctioning the grant a time-limit for utilisation of the grant not exceeding one year from the date of sanction and\u00a0<b>a time-limit of<\/b>\u00a09 months\u00a0for the submission of audited accounts to the signing or countersigning authority from the expiry of the period fixed for the utilisation of the grant. Where the accounts of expenditure from the grant are inspected or audited locally, the inspection or audit report, as the case may be, will either include a certificate that the conditions attaching to the grant have been or are being fulfilled or will give details of the breaches of these conditions.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>Utilisation certificates relating to grants-in-aid\u00a0not exceeding\u00a0<b>\u20b9 2,00,000<\/b>\u00a0should be forwarded to the\u00a0<b>Head of Department<\/b>\u00a0and those for grants-in-aid\u00a0exceeding \u20b92,00,000\u00a0to the\u00a0<b>Accountant General.<\/b><\/p>\n<\/div>\n<\/div>\n<div>\n<div>Defaulting Institutions will be blacklisted for considering further grants in future.\u201d<\/div>\n<div>\n<div>\n<div>\n<p>(2)*Utilisation Certificates in respect of sanctions not exceeding `10,000 should be watched by Heads of Departments. In respect of sanctions to grant-in-aid exceeding ` 5,000 a statement should be prepared by the Head of Department at the end of the year indicating the particulars of sanctions such as number and date, authority issuing sanction, name of the guarantee institution, the amount of grant-in-aid sanctioned and whether utilisation certificate has been obtained or not and the statement should be sent to the Accountant General not later than the 30th June.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>A Register should be maintained by the officer who is responsible for watching the utilisation of the grant in the following form<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>\u00a0The register should be inspected at regular intervals by the sanctioning authority or the Head of the Department to satisfy himself that proper action taken at proper time.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(3)\u00a0 All departments shall furnish every year\u00a0<b>by 31st July\u00a0<\/b>a return to the principal Accountant General (Audit) containing entity wise information in all cases where Grant-in-aid and \/or loan to an authority or body including voluntary\u00a0organisation is not less than\u20b910 lakh during the preceding financial year indicating the amount of Grant-in-aid and \/or loan given, the purpose for which the assistance was sanctioned and the total expenditure of the entity during the preceding financial year.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(4)Every Body \/ Authority receiving Grant-in-aid and \/or loan of<b>\u00a0\u20b925 lakh or more<\/b>\u00a0during a financial year shall submit to\u00a0<b>Principal Accountant General (Audit)\u00a0by\u00a031 st July\u00a0<\/b>of the succeeding financial year their annual accounts for the relevant financial year or duly authenticated statement indicating the total Government Grant-in-aid and \/or loan received and the total expenditure incurred by the body during the relevant financial year.<\/div>\n<\/div>\n<div>\n<div>\u00a0(5) When recurring grants-in-aid are sanctioned to an institution for the same purpose, a certificate should be obtained from the grantee institution eligible for recurring grant to the effect that the unspent balance of the previous grant has either been surrendered to the Government or been taken in to account for sanctioning the subsequent grant. The certificate should be incorporated in the order sanctioning a grant-in-aid. &#8221;<\/div>\n<div>\n<div>\n<div>\n<p><b>211. <\/b>\u00a0Unless it is otherwise ordered by Government,\u00a0<b>every grant made for a specific object is subject to the implied conditions\u2014<\/b><\/p>\n<\/div>\n<\/div>\n<div>\n<div>(i) \u00a0that the grant will be spent upon the object within a reasonable time ; if no time-limit has been fixed by the sanctioning authority; and<\/div>\n<\/div>\n<div>\n<div>\n<p>(ii)\u00a0 that any portion of the amount which is not ultimately required for expenditure upon that object should be duly surrendered to Government.<\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>Note:\u2014<\/b><\/div>\n<div>The expression \u2018reasonable time\u2019 occurring in this rule should ordinarily be interpreted to mean\u00a0<b>one year<\/b>\u00a0from the date of the issue of the order sanctioning the grant.<\/div>\n<\/div>\n<div>\n<div>Exemption:\u2014 In the case of small institutions which are entirely\/mainly fed by recurring grants-in-aid from Government, grant-in-aid shall be disbursed in instalments in the manner indicated below:\u00ac<\/div>\n<\/div>\n<div>\n<div>\n<p>(a)\u00a0 The first instalment may be sanctioned in April itself to enable the institutions to meet their expenses of the month of April.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(b)\u00a0 A second instalment may be paid in the month of May,\u00a0 June, July, August or September, to cover the expenses for the five months, May to September.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(c)\u00a0 \u00a0 The final instalment may be sanctioned in the month of October or later to cover the expenses of the rest of the financial year.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>Note 2:\u2014\u00a0<\/b><\/div>\n<div>\n<p>The requirement of obtaining audited statements of accounts provided for in Article 209 need not be insisted upon for sanctioning the first two instalments, if the statements are not ready. However, such statements of accounts in respect of the previous financial year, unless the institutions concerned have been specifically exempted from furnishing them should be obtained before sanctioning the final instalments.<\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>Note 3:\u2014\u00a0<\/b><\/div>\n<div>\n<p>Before the grant is released, the grantee should execute a bond in Form No. 55 with two sureties, agreeing to abide by the conditions under which the grant-in-aid is sanctioned. In the event of failure on the part of the grantee to comply with all or any of the terms and conditions, he and the sureties will be liable, individually and jointly, to refund to the Government in a lump the entire amount of the grant with interest there on as may be prescribed by Government.\u00a0The conditions that there should be two sureties need not be insisted on if the grantee is a society duly registered under an act or a co-operative society or an institution of standing in whose case the sanctioning authority is satisfied that sureties are not necessary.\u00a0In cases where sureties are not necessary the bond will be executed in Form No. 55 A.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>A certificate to the effect that the grantee has executed the requisite bond should be furnished along with the grant-in-aid bill, duly countersigned by the Officer on whose signature or countersignature the bill is drawn.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>The above provisions will not apply to grants-in-aid made to quasi-Government or Government-aided organisations and local bodies for this purpose, institutions or organisations set up by Government as autonomous bodies either under a statute or as society duly registered under an Act or otherwise will be treated as quasi- Government institutions. Government -aided bodies, for this purpose, are institutions or organisations which receive financial assistance from Government on a regular basis (either wholly or partly) and\/or (i) whose annual budget is approved by Government, or (ii) in the Boards of Management or Committees of Management of which Government are adequately represented.<\/div>\n<div>\n<div>\n<div>\n<h2><b>Grants-in-aid and contributions to Local Bodies\u00a0<\/b><\/h2>\n<\/div>\n<\/div>\n<div>\n<div><b>212.<\/b> \u00a0The payment of various classes of grants-in-aid to local bodies, e.g., contributions for running Leprosy Clinics by certain Municipalities, contributions to Village, Panchayats, etc., will be regulated by the general or special orders of Government sanctioning each class of payment.<\/div>\n<\/div>\n<div>\n<div>\n<h2><b>Educational grants-in-aid (other than to Local Bodies)\u00a0<\/b><\/h2>\n<\/div>\n<\/div>\n<div>\n<div><b>213.<\/b> Grants to Schools.\u2014 Detailed rules and instructions for the payment of various classes of grants-in-aid to institutions under private management in the Education Department are contained in the Departmental Code and in the \u2018Kerala Education Rules\u2019.<\/div>\n<\/div>\n<div>\n<div>\n<h2><b>Orphanages and Boarding Houses\u00a0<\/b><\/h2>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>214. \u00a0<\/b>Grants-in-aid rules relating to boarding charges in hostels and Orphanages and boarding homes for destitute children are contained in the general or special orders on the subject which the Government issue from time to time.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>Grants to Libraries and<br \/>\n<\/b><b>the\u00a0Kerala Grandhasala Sanghom\u00a0<\/b><\/p>\n<div><b>(Article.215)<\/b><\/div>\n<div><b>\u00a0<\/b><\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>215.<\/b> \u00a0Payment of annual grants to libraries and the Kerala Grandhasala Sanghom are governed by the following rules :\u00ac<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<div><b>A. Rules for the payment of annual grants to Libraries<\/b><\/div>\n<div><b>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/b><b>(Article.215A)<\/b><\/div>\n<div><\/div>\n<div>(1)\u00a0 The library should be open to all members of the community irrespective of caste or creed.<\/div>\n<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(2)\u00a0 The administration of the library should vest in a Committee elected at a General Body Meeting of the library.<\/div>\n<div>(3) \u00a0The Committee should be cosmopolitan.<\/div>\n<\/div>\n<div>\n<div><b>(4)<\/b> <b>\u00a0<\/b>There should be a\u00a0minimum books stock of<b>\u00a0600.<\/b><br \/>\n<b><br \/>\n<\/b><\/div>\n<\/div>\n<div>\n<div>(5)\u00a0 Additional encouragement will be extended to libraries having children\u2019s and women\u2019s sections and other social activities attached to them.<\/div>\n<\/div>\n<div>\n<div>\n<p>(6) \u00a0The accounts of the libraries should be accepted and passed by the committees of the libraries.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(7)\u00a0 No library receiving grant from Government should stock in the library books, periodicals, or any other publication #proscribed by Government.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(8) \u00a0Detailed accounts of the receipt and expenditure of the library and registers and records prescribed by Government or by such other authorities as may be appointed by Government for the use of the library should be maintained and the accounts should be open for inspection by officers and non-officials authorised by Government.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(9) \u00a0The minimum annual receipt of a library from monthly subscription should not be less than \u20b9 40 (Forty).<\/div>\n<div>\n<div>\n<div>\n<p>(10)\u00a0<b> 75 per cen<\/b>t\u00a0<b>of the grant received by the library from Government each year should be utilised for purchase of new books for the library.<\/b>\u00a0The bills for\u00a0the books purchased will be properly kept by the library for inspection by the officers and non-officials authorised for the inspection of libraries. Grants will be given only if the previous year\u2019s grant has been utilised for purchase of books as per conditions laid down.\u00a0<b>The grants should be utilised\u00a0<\/b><b>within two months\u00a0<\/b>after their receipt. Separate accounts should be maintained by the libraries for receipts and expenditure out of special grants if any, sanctioned by Government.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(11) \u00a0The remaining\u00a0<b>25 percent\u00a0<\/b>of the grant should be utilised for purposes of the library approved by the Committee<b>\u00a0within 6 months<\/b>\u00a0of date of receipt of the grant.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(12)\u00a0<b> The unspent balance of the grant should be surrendered by the libraries after the periods specified in rules 10 and 11.<\/b><\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(13) \u00a0Officers disbursing the grant amount should maintain a register showing the amounts of grant disbursed to the libraries, their utilisation, surrender etc.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(14) \u00a0<b>Officers disbursing the grant<\/b>\u00a0amounts will see that libraries which are in receipt of grant-in-aid under these rules are working properly.<\/div>\n<\/div>\n<div>\n<div>(15) \u00a0Procedure for the payment of grant to libraries whether affiliated to the Kerala Grandhasala Sanghom or not are contained in the general orders issued by Government from time to time.<\/div>\n<\/div>\n<div>\n<div>\n<p>(16)\u00a0 \u00a0 On receipt of orders sanctioning the grant the General Secretary, Kerala Grandhasala Sanghom, in the case of libraries affiliated to the Kerala Grandhasala Sanghom, will collect grants-in-aid bills from the libraries in form No. 108 of the Kerala Treasury Code, Volume II, check the bills, and forward them to concerned District Educational Officers for countersignature and transmission direct to the libraries for encashment from the treasuries. In the case of libraries not affiliated to the Kerala Grandhasala Sanghom the libraries will, on receipt of orders sanctioning\u00a0grants, forward their grant-in-aid bills to the concerned District Educational Officers who will retransmit the bills after countersignature to the libraries for encashment from the treasuries.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(17) \u00a0<b>The disbursement of grant to the libraries will be completed before the\u00a0end of February in each financial year,\u00a0as far as possible.\u00a0<\/b><\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(18) Any library which fails to apply for the grant in time in any particular year will lose eligibility for the grant for that year.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(19) \u00a0Government will not entertain requests for review of orders passed in respect of grants to libraries after a period of one year from the date of sanction of the grant.<\/div>\n<div>\n<h2>Grading of Libraries<\/h2>\n<p><b>The Director of Public Instruction<\/b>\u00a0(new name: Director of General Education-DGE)\u00a0in consultation with the Kerala Grandhasala Sanghom will forward proposals to Government on or before\u00a0<b>1st May every year<\/b>\u00a0for the constitution of Library Gradation Committees. Government will issue orders constituting the Gradation Committees.\u00a0<b>The Gradation Committees\u00a0<\/b>will grade the libraries in accordance with the standards and rules laid down by Government for the purpose.<\/p>\n<p><b>The Director of Public Instruction<\/b>\u00a0(new name:\u00a0<b>Director of General Education-DGE<\/b>)<\/p>\n<div>\n<div>\n<h3>B. Rules for Payment of Building and Furniture grant to Libraries<\/h3>\n<\/div>\n<\/div>\n<div>\n<div>Grant may be awarded to the libraries for the construction of buildings and purchase of furniture\u00a0<b>not exceeding half of the estimated cost of the building\u00a0<\/b>and of furniture as certified by a P. W. D. Officer not below the rank of a Junior Engineer subject to certain limits fixed by Government and the grants will be sanctioned subject to the availability of funds. Detailed rules are contained in the general or special orders on the subject which the Government issue from time to time.<\/div>\n<div>\n<div>\n<div>\n<h3>C. Rules for the payment of annual grant to the Kerala Grandhasala Sanghom<\/h3>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>1. \u00a0The grants given by the Government annually to the Kerala Grandhasala Sanghom are for its establishment and organisation expenses and the\u00a0<b>Examiner of Local Fund Accounts<\/b>\u00a0will conduct an annual audit of the accounts of the Sanghom to see that the grant has been utilised for the purpose.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>2.\u00a0 The following procedure will be adopted for the disbursement of the annual grant to the Sanghom.<\/div>\n<div><\/div>\n<\/div>\n<blockquote>\n<div>\n<div>(i)\u00a0 Pending fixation of annual grant, advance grants will be sanctioned to the Sanghom for each year, to be adjusted later on from the annual grant to be fixed for the year. Grants will be given by Government only for items of expenditure approved and accepted by Government.<\/div>\n<\/div>\n<div>\n<div>(ii) \u00a0The advance grant for the year will be fixed at aggregate of the estimates of the various items of expenditure approved by Government for fixation of grant to the Sanghom.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(iii) The advance grant will be fixed in the month of April and paid\u00a0in equal quarterly instalments in April, July, October and January every year.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(iv)\u00a0 The Kerala Grandhasala Sanghom will furnish the statement of accounts of the Sanghom for each financial year to the Examiner of Local Fund Accounts within 3 months after the close of the year and\u00a0<b>the Examiner of Local Fund Accounts(=<\/b>Director State Audit Department\u00a0)will conduct the audit of accounts of the Sanghom and furnish audit report and audit certificate to Government within eight months from the date of receipt of the statement of accounts.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(v) Along with the audit report, the Examiner of Local Fund Accounts will forward his recommendations regarding the final grant to be fixed for the year of the audit report.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(vi) \u00a0The grant for the year will be fixed finally on receipt of audit report of the Sanghom for the year.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(vii) The excess amount paid or balance due, if any, on account of the provisional fixation for the year will be adjusted in the next year\u2019s grant.<\/div>\n<\/div>\n<\/blockquote>\n<div>\n<div>\n<div>\n<h2>Scholarships and Stipends<\/h2>\n<\/div>\n<\/div>\n<div>\n<div><b>216.<\/b><\/div>\n<div>\n<p><b>(A) Scholarships.\u2014\u00a0<\/b><\/p>\n<p>(a) The number and the value of scholarships and the conditions under which they are awarded are regulated by the general or special orders of Government issued from time to time.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(b) Within the maximum number, and subject to the conditions and rates, the Director of Public Instruction and his subordinates are empowered to distribute scholarships among individual institutions in the Education Department. Scholarships for industrial, agricultural, etc., institutions, are regulated by the same principles.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>Note:\u2014 The detailed instructions and conditions for the distribution of scholarships are contained in the Education Code in the case of colleges and schools of the Education Department and in the rules of the Institutions concerned, in the case of others.<\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>(B) Stipends.\u2014\u00a0<\/b><br \/>\n(a) Stipends in the Training Colleges and Schools and other institutions are regulated by the Code or Regulations or Rules or any other special orders of Government issued from time to time.<\/div>\n<\/div>\n<div>\n<div>(b) The stipendiary teacher-trainees will execute suitable bonds with Government in the form prescribed by the Director of Public Instruction and the heads of the training institutions will watch from time to time whether the conditions thereof are satisfied.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<div class=\"separator\"><\/div>\n<p>Bills for scholarships and stipends should be drawn in the case of departmental institutions by the heads of the institutions in which the holders thereof are studying. In the case of institutions under private management, they should be prepared and vouched for by the\u00a0correspondent or the manager of the institution concerned and countersigned by the Controlling Officers.<\/p>\n<\/div>\n<div>\n<div>\n<div><b>217. <\/b><\/div>\n<div>Grants to recognised private, technical and industrial institutions are sanctioned by the\u00a0<b>Director of Technical Education\u00a0<\/b>in accordance with rules laid down by Government in aid of\u2013<\/div>\n<\/div>\n<blockquote>\n<div>\n<div>(a) \u00a0Payment of salaries to teachers;<\/div>\n<\/div>\n<div>\n<div>(b) \u00a0Purchase of furniture and permanent fittings;<\/div>\n<\/div>\n<div>\n<div>(c) \u00a0Purchase of tools, machinery and other technical appliances; and<\/div>\n<\/div>\n<div>\n<div>(d) \u00a0Purchase, erection or extension of school buildings.<\/div>\n<\/div>\n<\/blockquote>\n<div>\n<div>Bills should be drawn by the Managers of Institutions in forms prescribed\u00a0for educational grants in-aid, with suitable modifications and countersigned\u00a0by the Director of Technical Education.<\/div>\n<div>\n<div>\n<div>\n<h3>Grants to Medical Institutions<\/h3>\n<\/div>\n<\/div>\n<div>\n<div><b>218. <\/b>\u00a0Grants-in-aid to medical institutions should be drawn on grants-in-aid bills signed by the Managers of such institutions and countersigned\u00a0<b>by the District Medical Officer of the District concerned.<\/b>\u00a0Those of the Vaidyasalas will be drawn by the vaidyans and countersigned by the District Indigenous Medical Officer. The bestowal, increase, reduction or stoppage-permanent or temporary- of any grant-in-aid will require the previous sanction of Government.<\/div>\n<div>\n<div>\n<div>\n<h2>Co-operative Grants<\/h2>\n<div><\/div>\n<\/div>\n<\/div>\n<div>\n<div><b>219. <\/b>\u00a0<b>Grants-in-aid to Co-operative Supervising Unions, the Co-operative Institutes and other Co-operative Societies are\u00a0sanctioned by\u00a0the\u00a0Registrar of Co\u00acoperative Societies\u00a0<\/b>subject to the rules and orders issued by Government from time to time. The details of State aid given to co-operatives are contained in the provisions in Chapter VI of Kerala Co-operative Societies Act, 1969.<\/div>\n<div>\n<div>\n<div>\n<h3>Grant-in-aid to Private Engineering Colleges and Polytechnics<\/h3>\n<div><\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>220. <\/b>\u00a0Detailed rules and instructions for the payment of grant-in-aid to private Engineering Colleges and Polytechnics under the Technical Education Department are contained in the Grant-in-aid Code for private Engineering Colleges and Polytechnics.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<h3>Expenditure on Inaugural Ceremonies\u00a0Rule.221<\/h3>\n<div><\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>221. <\/b>\u00a0Expenditure on ceremonies connected with the inauguration of important works, e.g., the laying of foundation stones of public buildings, the opening of canals, the opening of bridges etc., can be incurred only with the\u00a0<b>previous sanction of\u00a0<\/b><b>Government\u00a0<\/b>and subject to further instructions given hereunder. The expenditure on such functions should be limited to the minimum absolutely necessary, and should in no case exceed the limit fixed by Government in each case.<\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>The following instructions should also be observed:\u2014\u00a0<\/b><\/div>\n<div><b>\u00a0<\/b><\/div>\n<\/div>\n<blockquote>\n<div>\n<div>(i) \u00a0No amount shall be spent from State Funds for ceremonial functions\u00a0like foundation stone laying, opening or inauguration of any scheme\/ project\/work or building,\u00a0except to the extent indicated in paragraph 3.<\/div>\n<\/div>\n<div>\n<div><b>\u00a0<\/b><\/div>\n<\/div>\n<div>\n<div>(ii)\u00a0 No officer who is not directly connected with the scheme\/project\/work or building shall attend such ceremonies at State cost. The restriction will not, however, apply to those who have to attend such functions either for security purposes or as part of their normal duty.<\/div>\n<\/div>\n<\/blockquote>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>\u00a0The ceremonial part of the functions may be left to be arranged by<b>\u00a0local enthusiasts,<\/b>\u00a0if they like. Expenditure from State Fund, may, if at all, be incurred only on such necessary items like getting a foundation slab, purchasing a trowel or hiring a mike and should not ordinarily exceed ` \u20b98000<\/div>\n<div>\n<div>\n<div>\n<h2>Examination<\/h2>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>222. \u00a0<\/b>The authority sanctioning the remuneration to Superintendents, Examiners, etc., will be responsible for seeing that the scales and conditions prescribed by the Government are observed in each case. Bills should be supported by a certificate of the sanctioning authority that the remuneration paid is not in excess of the scales prescribed by the Government, citing the relevant rules or orders.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>Note:\u2014 The Commissioner for Government Examinations is competent to incur all contingent expenditure in-connection with the conduct of the public examinations of his department subject to any rates which may be prescribed, from time to time, by the Government. He is also competent to depute members of his office staff or of his establishment in connection with the\u00a0printing of question papers for examinations.<\/div>\n<h2>Overtime Fees<\/h2>\n<\/div>\n<div>\n<div><b>223.<\/b> \u00a0The conditions for the grant and the rates of overtime fees to Government servants are regulated by the general or special orders of Government governing each class of payment.<\/div>\n<div><\/div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<h2><b>Fees for Medical Inspection of Vessels in Harbour\u00a0<\/b><\/h2>\n<div><b>\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<div>\n<div><b>224<\/b>. At the seaport (minor port) for every professional visit made to a vessel in harbour, the authorised\u00a0 Medical Officer may be paid fees at such rates as may be prescribed by Government from time to time. These fees are payable in Municipal Towns by the Municipal Councils concerned out of their funds, the visits being made at their requisition. In seaports which are outside Municipal limits, the fees are payable from the contingencies of the Medical Department, the visits being made at the requisition of the authorities concerned.<\/div>\n<\/div>\n<div>\n<div>\n<h2>Plague Charges<\/h2>\n<\/div>\n<\/div>\n<div>\n<div><b>225. <\/b>\u00a0Detailed rules regarding the above are contained in the Plague Rules and standing orders. Sanction of Government is necessary for incurring expenditure in connection with the measures to combat plague. Such expenditure will ordinarily be necessary only on the following objects:\u2014<\/div>\n<\/div>\n<blockquote>\n<div>\n<div>(i) Observations including the pay of the Medical Officers;<\/div>\n<\/div>\n<div>\n<div>(ii) \u00a0Inoculation;<\/div>\n<\/div>\n<div>\n<div>(iii) \u00a0The provisions of shelter for persons leaving their houses;<\/div>\n<\/div>\n<div>\n<div>(iv) \u00a0Police to guard evacuated houses and approved camps;<\/div>\n<\/div>\n<div>\n<div>(v) \u00a0Rat destruction including cost of traps and poison and the pay of any staff employed; and<\/div>\n<\/div>\n<div>\n<div>(vi) \u00a0Hospitals, appliances and staff for the care of patients.<\/div>\n<\/div>\n<\/blockquote>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<p>Expenditure on the above items will be debited to Local Funds when such measures are carried out within the limits of the Municipalities and Corporations and to Government when they are carried out outside the Municipalities, Corporations and Estates.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>Note :\u2014 The Director of Health Services, the District Medical Officer of Health or any officer appointed by Government as Plague Special Officer may, in anticipation of Government sanction, incur expenditure on account of anti-plague measurers, whether within or outside the municipal areas upto a limit of ` 500 and realise the amount so spent from the Local Funds concerned when such measures are carried out in Municipalities or Corporations.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>226. <\/b>\u00a0Whenever plague prophylactic arrangements are made by or under the orders of Government in respect of any Estate in the State infected or suspected to be infected with plague the expenses incurred therefor shall be defrayed by the State concerned.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>Note :\u2014 The Director of Health Services, the District Medical Officer of Health or any officer appointed by Government as Plague Special Officer may, in anticipation of Government sanction, incur expenditure on account of anti-plague measures carried out in an Estate upto a limit of ` 500 and realise the amount so spent from the Estate concerned.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<h3>Honoraria to Honorary Nursing Sisters employed in the State Hospitals<\/h3>\n<\/div>\n<\/div>\n<div>\n<div><b>227. <\/b>\u00a0The honoraria due to the Honorary Nursing Sisters actually working in the various hospitals of the State will be drawn every month by the Medical Officers in-charge of the respective hospitals, on a separate establishment pay bill.<\/div>\n<\/div>\n<div>\n<div>\n<h3>Honoraria to Ayurvedic Physicians<\/h3>\n<\/div>\n<\/div>\n<div>\n<div><b>228<\/b>.\u00a0 Payments to Honorary Ayurvedic Physicians and Honorary Homeo Medical Officers in the Department of Indigenous Medicine require the sanction of Government. They are drawn on regular detailed pay bills of permanent establishments of the hospitals and dispensaries and disbursed on proper acknowledgments in acquittance rolls.<\/div>\n<\/div>\n<div>\n<div>\n<h3>Contribution to Devaswom Fund\u00a0\u00a0\u00a0\u00a0<b>Rule229<\/b><\/h3>\n<\/div>\n<\/div>\n<div>\n<div><b>229.<\/b>\u00a0 According to Article 290-A of the Constitution of India a sum of\u00a0\u00a0<b>\u20b9 46.5 lakhs\u00a0<\/b>is payable every year as contribution to the Devaswom Fund.<\/div>\n<div>\n<div>\n<div>\n<h3>Contributions to Associations, etc., and for charitable purposes<\/h3>\n<\/div>\n<\/div>\n<div>\n<div><b>230. <\/b>\u00a0The contributions are made under special sanction of Government in each case.<\/div>\n<\/div>\n<div>\n<div>An annual grant of \u20b9 14,000 (made up of \u20b99,000 paid by the former Cochin Government and \u20b9 5,000 paid by the former Travancore Government )is being paid to the Benares Hindu University, Benares, subject to the conditions that the university will make available not less than 10 seats to students of this State in courses of study which are not available in this State.<\/div>\n<\/div>\n<div>\n<div>\n<h3>Compensation for Loss of Property<\/h3>\n<div><b>(Article.231)<\/b><\/div>\n<div><b>\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>231. \u00a0Heads of Departments should observe the following instructions when making any recommendations for the grant by the Government for compensation to\u00a0a Government servant for loss of his property:\u2014<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(1) (a) Claims to compensation for loss of property made by Government servants will ordinarily be considered only in cases in which\u2014<\/div>\n<\/div>\n<div>\n<div>(i) \u00a0The exposure of the property to risk is directly connected with the duties on which theGovernment servant is employed at the time, e.g., when the action on an enemy force, insurgents, raiders or wild tribes causes a loss of property of a Government servant employed in the area affected;\u00a0or<\/div>\n<\/div>\n<div>\n<div>(ii) \u00a0the property is lost in consequence of endeavours on the part of a Government servant to save the property of the Government which was also endangered at the time;\u00a0 or<\/div>\n<\/div>\n<div>\n<div>\n<p>(iii) \u00a0 \u00a0 \u00a0the property is destroyed under the orders of a competent authority.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>(b)\u00a0 No compensation will be paid in respect of any loss which is due in any way of negligence or other default on the part of the claimant. Compensation will also not be granted when, as a matter of ordinary prudence, the Government servant who owned the property could and should have insured it. The question whether the property should have been insured is a question of fact to be decided by the Government.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>\u00a0 (c) \u00a0Compensation will not ordinarily be granted to a Government servant for any loss of his property which is caused by natural calamities e.g., an earthquake or flood, or which is due to an ordinary every day accident such as may occur to any citizen, e.g., loss by theft even when accompanied by violence, or loss due to a railway accident, fire, etc. The mere fact that at the time of the accident, the Government servant is technically on duty or is living in Government quarters in which he is bound to reside for the performance of his duties will not be considered as a sufficient ground for the grant of compensation.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(d)\u00a0 The grant of compensation may be recommended in respect of animals<\/div>\n<\/div>\n<div>\n<div>\n<p>(i) that are killed, captured or stolen by an enemy force, (ii) that are destroyed under the orders of a competent authority to prevent the spread of infectious or contagious diseases, or (iii) that die as a result of exposure or excessive work necessitated by use in the public service, or of an accident directly due to such use. When an animal belonging to a Government servant is destroyed under the orders of a competent authority to prevent the spread of an infectious or contagious desease, the amount of compensation recommended should not exceed the amount payable to a private person in similar circumstances.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>(2) \u00a0When any one of the three conditions mentioned in instruction (1) (a) is satisfied, the Head of the Department may recommend the grant of compensation to the Government servant concerned as an act of grace upto the value at the time of loss of the necessaries lost by him. The Head of the Department should examine the question whether the articles lost are \u201cnecessaries\u201d within the meaning of this instruction with reference to the Government servant\u2019s personal standing and circumstances and make his recommendation accordingly.<\/div>\n<\/div>\n<div>\n<div>\n<p>*Expenditure for the transportation of dead body of a Government servant dying in harness<\/p>\n<\/div>\n<\/div>\n<div>\n<div>231A. An amount equal to what an officer would have received for his journey from the place of his duty to the place of his residence after retirement under\u00a0<b>rule 99A, Part II, K.S.R.<\/b>\u00a0will be paid to the family of a Government servant who dies in harness provided in the opinion of the head of the department\/office,\u00a0the family deserves such an assistance towards expenses connected with the conveyance of the dead body to his native place\/place of residence. The expenditure on this account will be debited to the detailed head \u201cother charges\u201d\u00a0of the department\/office concerned.<\/div>\n<div>\n<div>\n<div><b>\u00a0<\/b><\/div>\n<\/div>\n<div>\n<div>\n<p><b>Exgratia\u00a0payments to Government servants<br \/>\nsustaining injuries while on duty\u00a0<\/b><\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>231B.<\/b><\/p>\n<div class=\"separator\"><\/div>\n<p><b>All categories of Government employees who sustain injuries while on duty will be paid compensation as below:\u00a0<\/b><\/p>\n<\/div>\n<\/div>\n<div>\n<div>(i)\u00a0 Exgratia payment of \u20b9150,000\u00a0 to those who sustain permanent disablement disqualifying them to continue in Government service, provided they have\u00a0not completed 10 years of service\u00a0and\u00a0are not eligible for minimum pension.<\/div>\n<\/div>\n<div>\n<div>(ii)\u00a0 Exgratia payment of \u20b910,000 to those who sustain permanent disablement disqualifying them to continue in Government service and who have completed 10 years of service and are eligible for minimum pension.<\/div>\n<\/div>\n<div>\n<div>(iii)\u00a0 Exgratia payment of \u20b9 3,500to those whose injury falls under any of the following categories.<\/div>\n<\/div>\n<blockquote>\n<div>\n<div>(a) \u00a0Emasculation;<\/div>\n<\/div>\n<div>\n<div>(b) \u00a0Permanent loss of the sight of either eye;<\/div>\n<\/div>\n<div>\n<div>(c) \u00a0Permanent loss of the hearing of either ear;<\/div>\n<\/div>\n<div>\n<div>(d) \u00a0Loss of any member or joint;<\/div>\n<\/div>\n<div>\n<div>(e)\u00a0 Destruction or permanent impairment of the powers of any member or joint;<\/div>\n<\/div>\n<div>\n<div>(f) \u00a0Permanent dis figuration of head or face.<\/div>\n<\/div>\n<\/blockquote>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(iv) \u00a0Exgratia payment of \u20b9 500 (Rupees five hundred only ) to those who sustain the following types of injuries :\u00ac<\/div>\n<\/div>\n<blockquote>\n<div>\n<div>\u00a0 (a) \u00a0Fracture or dislocation of a bone or tooth ;<\/div>\n<\/div>\n<div>\n<div>(b) Any hurt which endangers life or which causes the person bodily pain or makes him\/her unable to follow his\/her ordinary pursuits for ten days.<\/div>\n<\/div>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<div>\n<div>\n<p>(v) \u00a0Exgratia payment of \u20b9 250 (Rupees two hundred and fifty only) to those who sustain minor injuries due to stone throwing etc., requiring hospitalisation.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\u00a0\u00a0 \u00a0The payment will be sanctioned by Government in the Administrative Department in each case on the recommendation of the Head of Department and the Medical Board constituted for the purpose.<\/div>\n<div>\n<div class=\"post hentry uncustomized-post-template\">\n<div id=\"post-body-8387400172923109637\" class=\"post-body entry-content\">\n<div>\n<div><b>GOVER}IMENT OF KERALA<\/b><\/div>\n<\/div>\n<div>\n<div>\n<div>Ex-gratia payment-Death while on duty-Rate revised&#8217;<\/div>\n<div>Orders issued<\/div>\n<div><\/div>\n<div>FITNANCE (PAY-REWSTON CELL -C) DEPARTMENT<\/div>\n<div>G. O. (P).No .r s3 I (t 44)12013 Ein Dated, Thiruvananthapuram, 6s April 201 3<\/div>\n<div>Read: 1. G.O.(P) No.3000\/98\/Fin dated 25-l 1-1998<\/div>\n<div>2. G.O.(P) No.145\/06lFin dated 25-03-2006<\/div>\n<div>3. G.O.(P) No. 22ll07Fin dated 29-05-2007<\/div>\n<div><b>ORDER\u00a0<\/b><\/div>\n<div>\u00a0Government Order read as ltt above, Government have revised the scale of pay and allowance of Government employees with effect from 01-03-1997 and sanction was issued for the ex-gratia payment of 150,000 for death of Government employees while on duty. As per order read 2nd above, implementing the recommendations of 86 Pay Commission, it has been ordered that the existing rates of ex-gratia (for death, accident etc. while on duty) will continue till the implementation of a new insurance scheme. Government have implemented a new Group Personal Accident Insurance Scheme to the employees and teachers, vide order read as third above. As death of employees while on duty are not specifically covered under the Group Personal Accident Insurance Scheme, it is necessary to enhance the ex-gratia payment for death of employees while on duty.<\/div>\n<div><\/div>\n<div>2. Govemment have examined the matter in detail and are pleased to revise the ex-gratia payment to \u20b9 1,50,000 (Rupees one lakh and fifty thousand only) for the death of movement employees while on duty, which are not covered under Group Personal<\/div>\n<div><\/div>\n<div>3. This order will take effect from 01-02 -2011.<\/div>\n<div><\/div>\n<div>\u00a0(By Order of the Governor)<\/div>\n<div>GEORGE JOHN<\/div>\n<div>Additional Secretary to Government<\/div>\n<\/div>\n<\/div>\n<div><\/div>\n<\/div>\n<div class=\"post-footer\">\n<div class=\"post-footer-line post-footer-line-3\"><\/div>\n<\/div>\n<\/div>\n<div id=\"comments\" class=\"comments\">\n<h4><\/h4>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CHAPTER VIII MISCELLANEOUS EXPENDITURE Authorities competent to sanction miscellaneous expenditure 199. Except when the expenditure is authorised by this Code or some other authorised Code or Manual or by some general or special order of the Government, no Government servant should incur any item of miscellaneous expenditure (defined in Article 3) of any kind without [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":11188,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[458,492,457],"tags":[624],"class_list":["post-2931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kfc-volumes-1","category-kfc","category-kerala-financial-code-kfc","tag-departmentel-test"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CHAPTER VIII ; MISCELLANEOUS EXPENDITURE - Model Test CHAPTER VIII ;<\/title>\n<meta name=\"description\" content=\"CHAPTER VIII ; MISCELLANEOUS EXPENDITURE Model Test Kerala Financial Code - KFC CHAPTER VIII ; 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