GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)
RBA No. 35/2020
No.2020/AC-I/6/COVID
New Delhi, dated 01.04.2020
General Managers, PFAs
All Indian Railways including Production Units etc
Sub: Accounting procedure for expenditure on COVID related activities on Railways.
***
Central Government has expressed intent to provide funds from General Exchequer, to support some of the COVID-19 related expenditure of Indian Railways, during 2020-21. The activities under consideration are
Setting up Isolation Wards
Conversion of Railway coaches into isolation wards and medical units
O&M expenses on of these converted coaches
Additional Medicines for COVID
Sanitization and Cleaning
Personal Protection Kits (PPE)
Other Equipment viz ventilators etc
2 The modalities of the scheme, of providing the funds to Railway, are under finalisation. In the interim, the following accounts heads are hereby introduced in Classification of Revenue Expenditure vide ACS No.147 to Indian Railways Finance Code Vol II (copy enclosed), for separate identification of the expenditure on COVID 19 activities: Abstract N-Demand 12-Suspense (Sub Major Head 10):
Minor Head
Sub head
Detailed Head
100-Suspense
130-COVID expenditure
131- Conversion of Railway coaches in to
isolation wards and medical units
132- Conversion of Railway coaches in
to isolation wards and medical units
133- Setting up Isolation Wards
“134-Personal Protection Kits (PPE),
135-Additional Medicines for COVID
136-Sanitization and Cleaning
137-Imprests
138- Others
(Corresponding
allocation head 12-800)
(Corresponding
allocation head 12-830)
Corresponding allocation heads 12-831 to 838)
4. The Railways departments may book COVID-19 related expenditure in the above head of account, operating primary units as per relevant object of expenditure.
5. Procedure for clearance of suspense, for expenditure to be borne against funds from General Exchequer / Railways’ Grants, shall be advised on finalisation of modalities of receipt of funds/ transfer of expenditure to Central Government.
Kindly acknowledge receipt and ensure compliance.
(Sanjeev Sharma)
Director Finance/ Accounts
Railway Board
कार्यालय रक्षा लेखा प्रधान नियंत्रक (पेंशन)
द्रौपदी घाट, इलाहाबाद – 211014
Office of the Principal CDA (Pension)
Draupadi Ghat, Allahabad – 211014
Circular No. 633
Dated:30.03.2020
To
The Chief Accountant, RBI, Deptt. Of Gov Bank Accounts, Central Office, C-7, Second Floor, Bandra-Kurla Complex, P B No. 8143, Bandra East, Mumbai- 400051
CMDs, All Public Sector Banks.
The Nodal Officers, ICICI/HDFC/AXIS/IDBI Banks
All Managers, CPPCs
Military and Air Attache, Indian Embassy, Kathmandu, Nepal
The PCDA (WC), Chandigarh
The CDA (PD), Meerut
The CDA, Chennai
The Director of Treasuries, All States
The Pay and Accounts Officer, Delhi Administration, R K Puram and Tis Hazari, New Delhi.
The Pay and Accounts Office, Govt of Maharashtra, Mumbai
The Post Master, Kathua (J&K), and Camp Bell Bay.
The Principal Pay and Accounts Officer, Andaman and Nicobar Administration, Port Blair.
Subject :- Simplification of pension payment procedure- Submission of certificates by retiring Armed Forces Personnel along with pension papers.
Reference is invited to this office circular No. 546 dated 10.09.2015 (GoI, MOD Letter No. 3(01)/2015-D(Pen/Pol) dated 25.08.2015/ Circular no. 132 dated 27.01.2015 (GOI, Min of PPG&P, Deptt. of P&PW OM No. 1/27/2011-P&PW(E) dated 07.05.2014). The orders promulgated above, inter alia provide that the pensioner would no longer be required to visit the pension disbursing agency to activate the first payment of pension. The first payment will be credited in his account on the basis of undertaking/status of non-re-employment/re-employment after retirement on his retirement submitted by Service HQ/RO concerned on his retirement.
2. In pursuance of the decision to impose a complete lock-down in view of the threat posed by the spread of n COVID-19, the Record Offices have been requested to transmit the under mentioned documents to the concerned Pension Disbursement Agency (PDA) in soft copies (scanned copies in pdf) on the dedicated e-mail ID of the respective CPPC/DPDO/Treasury Offices available on the website of this office.
(i) Descriptive Roll
(ii) Undertaking regarding recovery of overpayment,
(iv) A copy of cancelled cheque in case pensioner opts to draw Pension from agencies other than bank viz Defence Pension Disbursing Office/Treasury Office.
3. In view of the above, all PDAs are hereby requested to follow the instructions contained in this office circular nos. 546 & 132 and to credit the Pensionary Awards notified in favour of the pensioner into his/her bank account without his/her physical presence as and when due on the basis of above mentioned documents in soft copy till further order in this regard. Pension disbursing authorities are requested to ensure that the pensionary benefits as given in the PPO are not held up for want of documents. Where required PDAs may make the effort to contact the pensioner through his email or mobile number notified in the PPO.
4. The above instructions apply mutatis mutandis in cases of Commissioned Officers except that the undertaking and certificate will be submitted by the officer directly to the bank through his email ID/mobile number notified in the PPO. The descriptive roll will be forwarded electronically by PCDA(P) to the bank alongwith the PPO.
5. However, where no discharge occurs due to various reasons (death, promotion, extension etc.), the same will be intimated immediately by AHQ/ RO to the Pension Sanctioning Authority and the PDA.
6. This measure has been necessitated to avoid inconvenience to defence pensioners in view of the prevalent circumstances and will be applicable till further orders.
7. All other instructions will remain unchanged.
8. This Circular has been uploaded on this office website www.pcdapension.nic.in for dissemination of all concerned.
कार्यालय रक्षा लेखा प्रधान नियंत्रक (पेंशन)
द्रौपदी घाट, इलाहाबाद – 211014
Office of the Principal CDA (Pension)
Draupadi Ghat, Allahabad – 211014
Circular No. 632
Dated: 30.03.2020
To,
The O I/C
AHQ (AGs Branch)/ROs/ PAOs and HODs
……………………………….
……………………………….
Subject : Simplification of pension payment procedure – Submission of certificates by retiring Armed Forces Personnel/Defence Civilian along with pension papers.
Reference is invited to this office circular No. 546 dated 10.09.2015 (GoI, MOD Letter No. 3(01)/2015-D(Pen/Pol) dated 25.08.2015 / Circular no. 132 dated 27.01.2015 (GOI, Min of PPG&P, Deptt. of P&PW OM No. 1/27/2011-P&PW(E) dated 07.05.2014). The orders promulgated above, inter alia provide that the pensioner would no longer be required to visit the pension disbursing agency to activate the first payment of pension. The first payment will be credited in his account on the basis of undertaking/status of non-re-employment/re-employment after retirement on his retirement submitted by Service HQ/RO concerned on his retirement.
2. In pursuance of the decision to impose a complete lock-down in view of the threat posed by the spread of COVID-19, the AHQ/Record Offices/HOOs (for defence civilians) are requested to transmit the following documents to the concerned Pension Disbursement Agencies in soft copies (scanned copies in pdf) on the dedicated e-mail ID of the respective CPPC/DPDO/Treasury Offices (as available on the website of this office).
(i) Descriptive Roll
(ii) Undertaking regarding recovery of overpayment,
(iv) A copy of cancelled cheque in case pensioner opts to draw Pension from agencies other than bank viz Defence Pension Disbursing Office/Treasury Office.
3. The above instructions will apply mutatis mutandis in cases of Commissioned Officers except that the undertaking and certificate will be submitted by the officer directly to the bank through his email ID/mobile number notified in the PPO. The descriptive roll will be forwarded electronically by PCDA(P) to the bank alongwith the PPO.
4. However, where no discharge occurs due to various reasons (death, promotion, extension etc.), the same will be intimated immediately by AHQ/ RO/ HOO to the Pension Sanctioning Authority and the PDA.
5. Therefore, it is requested to ensure the prompt and timely submission of required soft pdf copies of above mentioned documents and PPO to the dedicated e-mail ID of the respective CPPC, so that the first payment of pension may be credited in the bank account of the individual without his physical presence. Pension disbursing authorities have been requested to ensure that the pensionary benefits as given in the PPO are not held up for want of documents. Where required PDAs may make the effort to contact the pensioner through his email or mobile number notified in the PPO.
6. This measure has been necessitated to avoid inconvenience to defence pensioners in view of the prevalent circumstances and will be applicable till further orders.
7. All other instructions will remain unchanged.
8. This Circular has been uploaded on this office website www.pcdapension.nic.in for dissemination to all concerned.
NO.CDN/MF-CGA/Misc./255/2020
Ministry of Finance,
Department of Expenditure
Office of the Controller General of Accounts
Mahalekha Niyantrak Bhawan
Dated 31st March, 2020
Office Memorandum
Subject : Guidelines for Work From Home (WFH)
In the backdrop of the complete Lockdown announced by the Government as part of preventive measures to contain the spread of Covid-19, reference is invited to Ministry of Home Affairs (MHA) order WNo.40-3/2020DM-I(A) Dated 24.3.2020 and addendum No. 40-3/2020-DM-I(A) Dated 25.3.2020 wherein inter alla Pay and Account Offices, and field offices of the Controller General of Accounts with bare minimum staff are exempted from lockdown.
2. Further, with reference to DOPT O.M. No.F.No.11013/9/2014-Estt (A-III) Dated 25.3.2020 for the instructions for the offices declared as essential in the above context, regarding working with skeletal staff and Work From Home(WFH) for rest of the staff, the following is advised:
It is to be ensured that Work from Home (WFH) snould not be treated as paid leave.
Instructions may be issued to all the officials working from home to be available on phone or through mail.
3. The following protocol may also be observed to ensure productivity of staff and officers who are working from home:
(i) Web VPN connection facility may be obtained from NIC for smooth Functioning of e-Office from home.
(ii) Directory or contact list of the concerned officials with telephone numbers and email id may be circulated for effective communications.
(iii) Every working day, by 10AM, each officer on WH Shall fix targets/specific work for their immediate subordinate to be achieved on the day. This shall be sent through eoffice/email (not by phone). The recipient of this e-file/ mail shall further allocate work to his/her subordinate (and so on). This correspondence shall be available on e-office/email,
(iv) On the receipt of the work so allotted, each employee shall acknowledge to the reporting officer the receipt of work using eoffice/email. This communication shall be received by 10:30 AM,
(v) Every employee shall be available for telephonic consultation during office hours and phone shall be answered all the time.
(vi) In case of any issue that needs consultation; officers can set up remote-meeting (RM) either through the phone or through a WhatsApp Video Call (VC). The notice for such remofe-meeting shall preferably be communicated at least one hour in advance. Everyone who is called for VC shall necessarily attend
(vii) Every employee on WFH shail dispose of all the receipts and files in their eoffice/email by 5.30 PM each day. This shall be monitored by the reporting officer by a daily report showing unattended receipts/files.
4. These order shall also apply to the consulting or outsourced manpower in PFMS or any other vertical in O/o CGA.
5. The hierarchy of reporting of the government employees is well-defined. However, for the consulting/outsourced manpower in O/o CGA the same may be defined as in the line of Govt. employee. The heads of respective verticals may prepare the same and issue thereafter as an addendum to this order.
This issues with the approval of Controller General of Accounts.
Who is eligible for the advance from EPF to fight COVID-19 Pandemic?
Any member of EPF Scheme, 1952 with UAN (Universal account number) employed in any establishment or factory covered under EPF & MP Act, 1952.
Under which provision of the EPF Scheme, 1952, a member is entitled for benefit?
That a new sub-para (3) has been inserted in Paragraph 68L of the EPF Scheme, 1952 through GSR No.225(E) published in the Gazette of India (Extraordinary), Part II- Section 3-sub section (1) on 28.03.2020 to provide for benefit.
What is the new beneficial provision?
It is to provide for non-refundable advance from their EPF account to EPF members, employed in factory or establishment located in an area, which is declared to be affected by outbreak of epidemic or pandemic by the Appropriate Govt.
How can I know whether establishment/factory in which I am employed is in an area declared to be affected by COVID-19 pandemic?
Since COVID-19 has been declared a Pandemic by the Appropriate Government for the entire country and therefore the employees working in establishments and factories across entire India, who are members of the EPF Scheme, 1952, are eligible.
Is EPF member required to produce any certificate or document for availing this advance?
No certificate or documents are to be submitted by member or his/her employer for availing the benefit.
How much money can I get from my EPF account under this new provision to fight COVID-19 and do I have to refund it?
You can get non-refundable withdrawal to the extent of the basic wages and dearness allowances for three months or up to 75% of the amount standing to your credit in the EPF account, whichever is less. Since withdrawal is non-refundable, there is no requirement to refund the amount.
How to Calculate EPF Benefits ? illustrate the calculation of benefits ?
If the balance in member’s EPF account as on date is Rs.50,000/- and monthly basic wage and dearness allowance is Rs.15,000/-
75% of balance of Rs.50000/- is Rs.37,500/- & amount of three months wage is Rs.45000/-. So member is eligible to get Rs.37,500/- the least of two amounts.
How can I claim this amount? Do I need to submit claim form to EPFO Office?
Like claim for all other types of advances, the claim for this advance also can be filed Online if your UAN is validated with Aadhaar and KYC of Bank account and a Mobile number is seeded with UAN.
Where and how can I file Online EPFO Claim?
On the home page of website- www.epfindia.gov.in, under the TAB “COVID-19” on top right hand corner, instructions for filing online advance claim is hosted.
The process is also noted below:
a. Login to Member Interface of Unified Portal
(https://unifiedportalmem.epfindia.gov.in/memberinterface)
b. Go to Online Services>>Claim (Form-31,19,10C & 10D)
c. Enter last 4 digits of your Bank Account and verify
d. Click on “Proceed for Online Claim”
e. Select PF Advance (Form 31) from the drop down
f. Select purpose as “Outbreak of pandemic (COVID-19)” from the drop down
g. Enter amount required and Upload scanned copy of cheque and enter your address
h. Click on “Get Aadhaar OTP”
i. Enter the OTP received on Aadhaar linked mobile.
j. Claim is submitted
Can I file claim through mobile phone?
Yes, from your mobile phone you can either
i) login to (https://unifiedportal-mem.epfindia.gov.in/memberinterface) and follow steps a. to j as in Ans to Q9 to file claim OR
ii) Through UMANG (Unified Mobile Application for New-age Governance) Mobile APP Home> EPFO> Employee Centric Services> Raise Claim> Login with your
UAN and OTP received on your mobile number registered with UAN to file claim
Can an employee working in an exempted establishment get the advance to fight COVID-19 pandemic from PF Trust?
The “Terms and conditions of exemption” in Para 27AA of EPF Scheme, 1952, provides that any amendment to EPF Scheme, 1952, which is more beneficial to the employees becomes applicable to exempted establishments pending formal amendment of Trust Rules. So, employee of an exempted establishment can withdraw from his PF account maintained with the PF Trust of the establishment by making application to the PF Trust
No.11013/9/2014-Estt.(A.III)
Government of India
Ministry of Personnel, Public Grievances and Pension
Department of Personnel & Training
New Delhi, dated the 1st April, 2020
OFFICE MEMORANDUM
Subject: Preventive measures to contain the spread of COVID-19 – Guidelines for PSUs and Financial Institutions-reg.
The undersigned is directed to refer to OM of even number dated 27.03.2020 wherein all ministries and departments where advised to exempt persons with disabilities (PwDs) from duties while drawing up roster of employees required to attend essential services (copy enclosed).
2. It is also requested that similar instructions may be issued to Banks/Financial Institutions/PSUs etc, under the administrative control of Department of Financial Services and Department of Public Enterprises.
F.No.1/4/2019-NS
Government of India
Ministry of Finance
Department of Economic Affairs
(Budget Division)
North Block, New Delhi
Dated: 31.03.2020
OFFICE MEMORANDUM
Subject : Revision of interest rates for Small Savings Schemes – reg.
In exercise of the powers conferred by Rule 9(1) of the Government Saving Promotion General Rules. 2018, the rates of interest on various Small Savings Schemes for the first quarter of financial year 2020-21 starting from 1st April, 2020 and ending on 30th June. 2020 have been revised as indicated below:
Consumer Price Index for Industrial Workers (CPI-IW) – February, 2020
The All–India CPI-IW for February, 2020 decreased by two points and stood at 328 (three hundred and twenty eight). On 1-month percentage change, it went down by (-) 0.61 per cent between January and February, 2020 whereas no change was observed between corresponding months of previous year.
The maximum downward pressure to the change in current index came from Food group contributing (-) 2.67 percentage points to the total change. At item level, Arhar Dal, Eggs-Hen, Fish Fresh, Poultry Chicken, Onion, Brinjal, Cabbage, Carrot, Cauliflower, Cucumber, French Bean, Gourd, Palak, Peas, Potato, Radish, Tomato, Petrol, Toilet Soap, etc. are responsible for the decrease in index. However, this decrease was checked by Rice, Wheat Atta, Goundnut Oil, Goat Meat, Milk-Buffalo, Cooking Gas, etc., putting upward pressure on the index.
Year-on-year inflation based on all-items stood at 6.84 per cent for February, 2020 as compared to 7.49 per cent for the previous month and 6.97 per cent during the corresponding month of the previous year. Similarly, Food inflation stood at 8.33 per cent against 10.61 per cent of the previous month and 2.63 per cent during the corresponding month an year ago.
At centre level, Munger-Jamalpur recorded the maximum decrease of 8 points followed by Giridih (7 points) and Tiruchirapally, Tripura and Surat (6 points each). Among others, 5 points decrease was observed in 11 centres, 4 points in 5 centres, 3 points in 18 centres, 2 points in 21 centres and 1 point in 12 centres. On the contrary, Bhavnagar recorded a maximum increase of 4 points. Rest of 5 centres’ indices remained stationary.
The indices of 34 centres are above All-India Index and 44 centres’ indices are below national average.
The next issue of CPI-IW for the month of March, 2020 will be released on Thursday 30th April, 2020. The same will also be available on the office website www. labourbureaunew.gov. in.
F.No 33/12/73-Esttt A
Government of India
Department of Personnel and Training
(Establishment A-III Desk)
North Block. New Delhi
Dated the 31st March. 2020
OFFICE MEMORANDUM
Subject – Retirement of Government Servants on 31st March, 2020 – clarification
In view of the unprecedented situation arising out of country-wide lockdown declared by the Government consequent to the outbreak COVID-19, it is clarified that the central Government employees who are attaining the age of superannuation on 31st March, 2020 in terms of Fundamental Rule 56 and due to retire. shall retire from Central Government service on 31st March, 2020, irrespective of whether they are working from home or working from office.
(Umesh Kumar Bhatia)
Deputy Secretary to the Government of India
F 6/18/2019-PPD
Government of India
Ministry of Finance
Department of Expenditure
North Block, New Delhi
Dated: 27th March 2020
OFFICE MEMORANDUM
Special Instructions relating to relief operations for COVID-19 global pandemic
In its I.D.No.101/2/1/2020-CA.IV dated 26th March, 2020, the Cabinet Secretariat has asked the Department of Expenditure to facilitate the procurement and transportation of medical and other essential supplies for COVID-19 operations by issuing suitable guidelines or providing necessary relaxations, for the following Ministries/Departments:
i) Department of Pharmaceuticals
ii) Ministry of Health & Family Welfare
iii) Ministry of Textiles
iv) Department of Consumer Affairs
v) Ministry of Civil Aviation.
The Cabinet Secretariat has pointed out that a Logistics Committee for COVID 19 operations has been constituted in this regard to coordinate transport and other logistics services. Accordingly, the following special instructions are hereby issued under Rule 6(1) of the General Financial Rules 2017 to facilitate procurement (Part I hereof) and incurring of expenditure (Part II).
2. These instructions apply to the following Ministries/Departments for procurement and transportation of medical and other essential supplies for COVID-19 operations:
(i) Department of Pharmaceuticals
(ii) Ministry of Health & Family Welfare(including Department of Health Research)
(iii) Ministry of Textiles
(iv) Department of Consumer Affairs
(v) Ministry of Civil Aviation.
Part I: Procurement
3. The prevailing health emergency requires immediate procurement of certain items in quantities which may not be available with a single supplier and/or within the time frame in which they are needed. There is also a possibility that some items may not be available in the country in sufficient quantity within the time frame in which they are needed. Certain items of equipment are currently in global short supply and are effectively in a ‘sellers’ market’. There are also variations in specifications within the same category of item and hence price differences may sometimes reflect differences in specifications or quality. With the shutting down of international flights and surface
transport routes, international procurement may have to be done through Indian missions. Being a national health emergency of unprecedented and historic scale, delays in procurement will result in loss of lives of citizens. Hence there is a paramount public interest in ensuring that the necessary supplies are procured in the fastest possible manner and financial procedures have to adapt accordingly.
4. Rule 166 of the GFR provides inter alia as follows:
Single source procurement. Procurement from a single source may be resorted to in the following circumstances:
(i) It is in the knowledge of the user department that only a particular firm is the manufacturer of the required goods
(ii) In a case of emergency, the required goods are necessarily to be purchased from a particular source and the reason for such decision is to be recorded and approval of competent authority obtained.”
This is in respect of procurement of goods.
5. Rule 204 of the GFR 2017 provides as follows:
“Procurement of Non-consulting services by nomination. Should it become necessary, in an exceptional of situation to procure a non-consulting service from a specifically chosen contractor, the Competent Authority in the Ministry or Department may do so in consultation with the Financial Adviser. In such cases the detailed justification, the circumstances leading to such procurement by choice and the special interest or purpose it shall serve, shall form an integral part of the proposal.”
This is in respect of procurement of non-consulting services, including air and other transportation services.
6. Rule 149 provides that procurement of goods and services through Government e-Marketplace (GeM) will be mandatory for items available on GeM. In the present situation of lock down, vendors under GeM, even if orders are placed, may not always be able to effect deliveries of supplies on time and desired locations, due to closure of factories, stoppage of transportation services and general disruption of normal life.
7. In view of the urgency involved in the procurement of medical and other essential supplies, where time is of the essence and delay may result in loss of life, the following special instructions are issued for any emergent purchases related to COVID-19 operations: –
(i) The provisions of Rule 149 will not be applicable to purchases made under Rule 166 or Rule 204 cited above.
(ii) Procurement may be simultaneously undertaken under Rule 166or Rule 204 from more than one source if the entire quantity required is not available, or is not immediately available, from one source. Such procurement may, if unavoidable, be at different rates.
(iii) Procurement may be undertaken through Indian Missions. In case of procurement through Indian missions abroad, the concerned Ministry/Department shall provide the necessary details including quantity, specifications etc. Prices shall be fixed by the Indian Mission in consultation with the Ministry/Department.
(iv) If the entire quantity required is not immediately available from any one method of procurement, procurement may also be resorted to simultaneously by multiple methods, namely, procurement under Rule 166 / 204 (as the case may be), procurement through GeM, and procurement through other procurement methods (including through Indian missions) and such procurement may, if unavoidable, be at different rates.
(v) Rates for transportation and logistics services shall be fixed by the Logistics Committee.
8. The term “essential supplies” will include any items deemed by the Ministry/Department, with the approval of the Secretary, to be essential supplies necessary for COVID 19 operations.
9. Secretaries, if they feel necessary, may constitute committees of officers to deal with and recommend and/or decide any of these matters.
10. These instructions will apply notwithstanding anything to the contrary provisions in the Delegation of Financial Powers.
Part ll : Relaxation of Expenditure Guidelines in case of absence of sufficient budgetary allocation in the relevant Budget head
11. For expenditure to be incurred on or before 31.03.2020:-
i) In the event the Ministry/Department has sufficient funds as per RE 2019-20 within their Demand, the Department shall utilise the savings for the expenditure requirements arising out of Relief Operations for COVID-19. Post-facto approval may be sought from DoE for the said expenditure by April 15, 2020.
ii) In the event that the Ministry / Department does not have sufficient funds to proceed as per (i) above, it is hereby authorised to operate on the budget head, as indicated below, in Demand No 38- Transfer to States for the year 2019-2020 as a temporary measure:
2245-Relief on Account of Natural Calamities (Major Head)
80 — General (Sub Major Head)
103-Assistance to State from National Disaster Response Fund (Minor Head)
02-Assistance to State from NDRF for calamities of severe nature (Sub Head)
02.00.31 Grant-in-aid (General) (Object Head)
iii) This authorisation shall be upto a limit of Rs.200 crore per Department/Ministry specified in para 2.
iv) In case the above authorisation is exhausted, the concerned Department may approach the Department of Expenditure. The DoE may then authorize excess expenditure as per Appendix 10 under Rule 61 & 69 of the GFR 2017.
12. For expenditure to be incurred on or after 01.04.2020:-
i) The Financial Advisor with the approval of the Secretary of the Ministry/Department may authorize expenditure in excess of appropriation as per BE 2020-21. The said authorization shall be under Rules 61& 69 read with Appendix 10 of GFR. Within three working days of incurring of such expenditure, the proposal shall be sent to DoE for post-facto approval.
ii) The concerned Ministry /Department shall submit a Contingency Expenditure Plan by 10th April, 2020 to the Department of Expenditure outlining the expected amount and the heads under which the expenditure on account of Relief Operations for COVID-19.
iii) The amount of excess expenditure authorized, however, shall not exceed the total amount indicated by the Ministry/Department in the Quarterly Expenditure Plan (QEP)submitted to Parliament for the entire first quarter (April to June) of the Financial Year 2020-2021.
iv) For any requirement of the Ministry/Department to incur expenditure in excess of the expenditure indicated for Quarter 1 of 2020-21, prior approval of the Department of Expenditure shall be sought.
Validity of Special Instructions
13. These instructions, issued with the approval of Secretary (Expenditure), shall be in force for the period till 30th April, 2020 or till superseded by another order, whichever is earlier.
(Sanjay Prasad)
JS-PFC-II
Department of Expenditure
