Cover Story

Bills of devp works pending, Govt issues SoPs for processing past liabilities

Budget 2021-22: J&K govt authorizes 50% funds under Revenue component

Jammu: As huge bills of developmental works are pending in the treasuries for non-adherence to the codal formalities by the implementing agencies, the Government of Union Territory of Jammu and Kashmir has issued detailed guidelines for processing of past liabilities and their incorporation in the current year plan for ensuring provision of funds.

However, it has been made clear that appropriate action will be initiated against all those officers who will be found flouting the norms and creating financial liabilities for the Government in future.


Rule 136 (1) of the General Financial Rules, 2017 states: “No works shall be commenced or liability incurred in connection with it until administrative approval has been obtained from the appropriate authority in each case; sanction to incur expenditure has been obtained from the competent authority; estimates containing the detailed specifications and quantities of various items have been prepared and funds to cover the charge during the year have been provided by competent authority”.

Similarly, Rule 136 (2) read: “On grounds of urgency or otherwise, if it becomes necessary to carry out a work or incur a liability under circumstances when the provisions set out under Rule 136 cannot be complied with, the concerned executive officer may do so on his own judgement and responsibility. Simultaneously, he should initiate action to obtain approval from the competent authority”.

However, it has been brought to the notice of the Finance Department that in many cases these codal formalities have not been observed by the implementing agencie

s with the result the bills relating to such works have not been cleared by the treasuries.

Accordingly, Financial Commissioner, Finance Department, Dr Arun Kumar Mehta has issued detailed guidelines for the departments while processing the old liabilities. The departments have been asked to obtain administrative approval and technical sanction from the appropriate authority in each case.

“They (departments) shall also ensure that tenders have been invited, work orders issued, work has been completed within the completion schedule, physical verification of the work has been conducted, payment is to be made as per terms of the contract, recovery of mandatory taxes and duties is done as per the statutory provisions and instruction and as per the terms of contract agreement”, the Financial Commissioner Finance has mentioned in a circular.

The departments have further been asked to ensure that payment for the extra/substituted items is made only after due approval by the competent authority and photographs with GPS coordinates are furnished.

Accordingly, all the departments have been advised to get the past liabilities relating to works, which are not otherwise debarred under any law/rule (not older than three years) and which meet the laid down guidelines, incorporated in the current year plan, which is under formulation, for ensuring provision of funds for such works.

“Claims pertaining to the period of more than three years shall need specific concurrence of the Finance Department”, the Financial Commissioner has made it clear, adding “where the codal formalities have not been completed in respect of tendering, the departments may seek the approval of the competent authority after completing rest of the pre-requisite”.

The competent authority for the purpose will be Administrative Department for works related to UT Plan and District Development Commissioner concerned for the works pertaining to the District Plan.

“In all such cases, executive officer concerned will submit a certificate regarding his satisfaction relating to procedure followed for execution of work, quality of execution and reasonability of cost and submit the matter to the concerned Administrative Department which will decide the same in consultation with Directors, Financial Advisors and Chief Accounts Officers in respect of works pertaining to UT Plan and Deputy Commissioner concerned who will decide the matter in consultation with the Chief Planning Officer and Account Officer in respect of components of District Plan”, the Financial Commissioner said.

Stating that payment of these liabilities will have to be reflected in the UT/District Plan, the Financial Commissioner Finance said that no separate funds will be provided for the purpose. “Where the cases of flouting of norms by the field officers come into the notice of the departments, appropriate action under rules will be initiated against them”, he added.





Support Ethical Journalism. Support The Dispatch

The Dispatch is a sincere effort in ethical journalism. Truth, Accuracy, Independence, Fairness, Impartiality, Humanity and Accountability are key elements of our editorial policy. But we are still not able to generate great stories, because we don’t have adequate resources. As more and more media falls into corporate and political control, informed citizens across the world are funding independent journalism initiatives. Here is your chance to support your local media startup and help independent journalism survive. Click the link below to make a payment of your choice and be a stakeholder in public spirited journalism


The Dispatch is present across a number of social media platforms. Subscribe to our YouTube channel for exciting videos; join us on Facebook, Intagram and Twitter for quick updates and discussions. We are also available on the Telegram. Follow us on Pinterest for thousands of pictures and graphics. We care to respond to text messages on WhatsApp at 8082480136 [No calls accepted]. To contribute an article or pitch a story idea, write to us at [email protected] |Click to know more about The Dispatch, our standards and policies