Published vide Notification No. 1/5/92-FD(Exp.), dated 29-4-1995, in the Manipur Gazette, Extraordinary No. 46(A), dated 29-4-1995

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Short title and commencement.- (i) These rules may be called the Delegation of Financial Powers Rules, 1995.

(ii) They shall come into force from the 2nd day of May, 1995.

Definitions.- In these rules, unless the context otherwise requires,-

(a) "Administrative approval" means the formal acceptance by the Department concerned of the proposal for a scheme or project or original work (other than a petty work costing Rs. 5,000 or under) to be undertaken for the Department either by the Public Works Department or the Department to which the work may have been assigned by the Governor. Taken with the provision of funds in the budget for the specific work, it operates as a financial sanction to the work;

(b) "Administrative Department" means the Administrative Departments of the Government of Manipur as notified from time to time and includes the Governor Secretariat;

(c) "Appropriation" means the allotment of a particular sum of money by a competent authority from funds placed at his disposal, to meet special expenditure;

(d) "Financial sanction" means the sanction of Government or of an authority to which power has been delegated to incur expenditure of public money including advances given for a specified purpose, and is subject to appropriation of funds;

(e) "Finance Department" means the Finance Department of the Government of Manipur;

(f) "Financial Year" means the period from 1st April to 31st March inclusive;

(g) "Grade of Government servants" means a sub-division, according to pay of a class of Government servant;

(h) "Head of Department" means the authority empowered by the Government to exercise the powers of the Head of a Department as specified in these rules. A list of such authorities is given in Schedule IV to these Rules;

(i) "Head of an Office" means a Gazetted Government servant declared as such by the Government or by the Head of Department under whom he may be employed, with the concurrence of the Finance Department;

(j) "Non-recurring expenditure" means expenditure other than recurring expenditure;

(k) "Pay" means amount drawn monthly by a Government servant as defined in Fundamental Rules 9 (21) (a) (i);

(l) "Public works" means civil works and irrigation, embankment and drainage works;

(m) "Re-appropriation" means the transfer of funds from one primary unit of appropriation to another such unit;

(n) "Recurring expenditure" means the expenditure which is incurred at periodical intervals;

(o) "Subordinate authority" means a Department of the Government or any authority subordinate to the Government;

(p) "Scheme" means a set of homogeneous activities or programme designed to achieve a specified objective in a limited time span. A scheme may include provisions of buildings and staff and also other expenses, both of recurring and non-recurring nature;

(q) "Technical sanction" means the sanction of the competent authority to a properly detailed estimates for a work to be done;

(r) "Rules of business" means the Rules of Business of the Government of Manipur, 1972, as amended from time time.

General limitations-Power to sanction expenditure.- (1) It is a primary condition of the exercise of all financial powers that public revenues may be spent only on legitimate objects of public expenditure. In spite of the sanction accorded under these delegations, no expenditure can be incurred unless funds to cover the charge during the year have been provided. So when applying for sanction of competent authority to any expenditure, it should invariably be specified, how it proposed to be met. The sanctioning authority should also include on the body of the sanction how the fund is to be provided.

(2) The expenditure proposals should not be bifurcated merely for the purpose of bringing them under the delegated powers, so as to evade sanction from a higher competent authority.

(3) A subordinate authority may sanction expenditure or advances of public money in those cases only in which it is authorised to do so by-

(a) the provisions of any law or any legislative enactment or rules for the time being in force; or

(b) the codes, manuals and regulations adopted or issued by the Governor or the Government of Manipur; or

(c) any order of the Governor or the Government of Manipur delegating their powers with reference to the provisions of a legislative enactment or to rules approved or orders issued by the Governor or the Government of Manipur; or

(d) any order of the Governor of the Government of Manipur laying down a scale or maximum scale of expenditure; or

(e) those rules in the Schedule appended to those rules.

(4) Nothing contained in sub-Rule (2) shall empower any subordinate authority to sanction without previous consent of the Finance Department any expenditure which involves the introduction of a new principle of practice likely to lead to increased expenditure in future.

(5) The exercise of a subordinate authority of the power to sanction expenditure is subject to observance of any general or special direction which the authority delegating powers may issue at any time whether generally or in reference to a particular case.

Effect of sanction.- (i) Sanction to any given expenditure becomes operative as soon as funds have been made available to meet the expenditure by valid appropriation or re-appropriation.

(ii) A Sanction to recurring expenditure becomes operative when funds to meet the expenditure of the first year are made available by valid appropriation or re-appropriation and remains effective for each subsequent year subject to appropriation in such years and subject also to the terms of the sanction.

(iii) Disbursing Officers must be careful to observe that no sanction whether recurring or non-recurring, and whether given in an authorised code or otherwise, is acted upon if appropriation has ceased to be so made in any year.

(iv) No expenditure should be incurred until the budget has been communicated or authorisation for the purpose has been made.

Provision of funds by Legislature.- Demands for grants and appropriations for "Charged" expenditure are presented to the Legislature on behalf of the appropriate department or authority concerned. After the demands have been voted and the necessary Appropriation Act passed by the Legislature, the amounts so authorised become available to the department or authority concerned for appropriation to meet sanctioned expenditure.
Allotment of funds.- The Department or authority on whose behalf a grant or appropriation for charged expenditure is authorised by the Legislature shall distribute the sanctioned funds, where necessary, among the Controlling and Disbursing Officers subordinate to it. Subject to any special rules or orders issued by the Legislature, the whole or part of the provision under a primary unit may be placed at the disposal of a Controlling or Disbursing Officer, or the primary unit may be broken into a number of secondary units and the provision under any of these, wholly or in part, may be placed at his disposal.
Powers of subordinate authority.- (i) Subject to the provisions of these rules, the Departments of the State Government, Heads of Departments and authorities subordinate to them shall in relation to renewal for sanction of staff, schemes sanctions to works expenditure, incurring of contingent expenditure, incurring of miscellaneous expenditure, write off of losses etc., have the powers respectively specified in Schedules I, II & III; provided that the powers delegated to subordinate authority can also be exercised by a higher authority in relation to such subordinate authority.

(ii) A subordinate authority shall in regard to matters no covered by Schedules I to III exercise such powers as may be specified from time to time by general or special order of the Government.

(iii) An authority empowered by or under these rules to incur contingent miscellaneous expenditure shall exercise such power subject to the following conditions, namely:

(a) The rules for the supply of articles required for the public service and the rules regulating the purchase of stationery stores for the public contained in Financial Rules and general or special order on the subject issued from time to time shall be followed.

(b) In regard to contingent expenditure on each item specified in Column 2 of the Schedules to the rules, orders, restrictions or scales specified in Column 3 or 4 of the Schedule against the item shall be observed.

(c) In regard to miscellaneous expenditure, any rules, orders, restrictions or scales as may be made imposed or prescribed by the Governor shall be observed.

(d) No contingent or miscellaneous expenditure of an unusual character or involving any departure from the rules, orders or restrictions or scales referred to in Clauses (b) and (c) shall be incurred nor shall any liability be undertaken in connection therewith without the previous consent of the Finance Department.

Explanation. - In these rules and the Schedules-(i) "Contingent expenditure" means all incidental and other expenditure on stores, which is incurred for the management of an office, for the working of technical establishment, such as a laboratory, workshop, industrial installation, store depot and the like, but does not include any expenditure which has been specifically classified as falling under some other head of expenditure, such as, "Works", "Stock", "Tools" and "Plants".

Note. - (a) The term "per annum in each case" in respect of recurring contingent expenditure means "each type of expenditure" e.g., if a subordinate authority is empowered to incur expenditure on repairs up to Rs. 1,000 p.a. in each case, it would be competent for it to incur expenditure on repairs on any number of occasions during the year but subject to a limit of Rs. 1,000 for that year.

(b) The term "each case" in respect of non-recurring contingent expenditure means "on each occasion". If on a particular occasion, number of articles of furniture/stationery are to be purchased, the powers of the sanctioning authority should be reckoned with reference to the total value of articles of furniture/stationery to be purchased on that occasion, and not with reference to individual articles like tables, chairs, racks etc. constituting the furniture, or type paper, duplicating paper, carbon paper etc. constituting the stationery. Thus subordinate authority empowered to incur expenditure on the purchase of furniture/stationery to the extent of Rs. 1,000 in each case, would be competent to purchase various articles of furniture's/stationery not exceeding Rs. 1,000 in value on each occasion.

(c) "Miscellaneous expenditure" means the expenditure other than expenditure falling under the category of pay and allowances of Government servants, leave salary, pensions contingencies, grants-in-aid, contributions, works, stock, tools and plants and the like.

Note. - Incurring of expenditure by subordinate authorities on entertainment (light refreshment), foundation stone laying ceremonies and opening of buildings shall be subject to general instructions issued by the Finance Department.

Sanction or consent of the Finance Department.- Wherever the consent or sanction of the Finance Department is required by these rules, such consent or sanction shall be expressed in writing and communication to the Audit Officer by the Department.
Communication of financial sanctions.- (i) All orders conveying sanction to expenditure or advance of public shall be communicated as follows :

(a) If the order is issued by an Administrative Department in exercise of powers delegated under these rules, by the Commissioner, Secretary, Special Secretary, Additional Secretary, Joint Secretary, Deputy Secretary, Under-Secretary, of the Department or by any other officer as may be specially empowered under any Rules of Business, the order should clearly mention the item number and the Schedule of these rules under which the sanction has been accorded. In the cases covered by these rules where the expenditure has been sanctioned with the concurrence of the Finance Department, by the Commissioner Secretary, Special Secretary, Additional Secretary, Joint Secretary, Deputy Secretary, Under-Secretary to the Government in Administrative Department or any other officer of that Department as may be specially empowered under any rules of business, there shall be specific mention in the sanction order that the concurrence of Finance Department has been obtained in form of a specific U.O. No. to be allotted by the Expenditure Section of the Finance Department;

(b) The sanction orders issued under these Rules by the Administrative Department shall be issued under the signature of officials as per limits given below :

Under-Secretary	Up to Rs. two lacs.
Dy./Joint/Addl./Spl. Secretary.	Up to Rs. five lacs.
Secretary/Commissioner.	above Rs. five lacs.

(c) If the order is issued the Head of Department or authority subordinate to him to whom the power to sanction has been delegated by that authority or any gazetted officer authorised with the approval of the Finance Department to sign for him, mentioning the serial number and the Schedule of these Rules under which the sanction has been accorded :

Provided that the copies of the sanctioning memorandum for the Accountant General, Manipur shall be forwarded by an office not below the rank of Under-Secretary duly signed by him, 'in ink' in the case of Administrative Department. In the case of the Heads of Department, copies of such memorandum shall be forwarded under the signature 'in ink' of the Accounts Officer of the Department or of a gazetted officer authorised with the previous consent of the Finance Department;

(d) If the orders issued by the Governor relating to his own establishment, by the Secretary to the Governor.

(ii) The sanctioning authority should in each case intimate to the Accountant General how the expenditure is proposed to be met.

(iii) One copy of sanction orders for amounts exceeding Rs. 10,000 should be endorsed to the Finance Department, Vigilance Commissioner and the Director, Local Fund Audit, Manipur. Copies of all sanction orders irrespective of amounts involved should however be invariably endorsed to the Director, Local Fund Audit, Manipur as Internal Audit Department.

Authentication of sanctions.- In all cases where sanction is issued with the concurrence of Finance Department amounts above Rs. Ten lacs the Administrative Department shall obtain authentication of sanctions from the Finance Department on the body of the Sanction Orders. No treasury shall allow drawal of funds on the basis of sanction orders above Rs. Ten lacs unless they are authenticated by the authorised official of FD in the above manner.
Sanction of Economy Board.- (a) Notwithstanding anything contained in these Rules, no orders of sanction amounting to Rs. 50,000 and above should be issued in respect of the following items of expenditure unless the approval of the Economy Board has been obtained :

(i) Air conditioners, luxury fittings to the vehicles;

(ii) Purchase of new vehicles/machineries/bulldozers/tractors etc.;

(iii) Electric typewriters, dedicated word processors, intercom equipments, electronic stencil cutters, dictaphones, tape recorders, photo copiers, copying machines, franking machines, addressographs, filing and indexing system, computers including personal computers VCP/VCR, refrigerators or hot air connector, generating set, duplicating machine, calculators and other machines;

(iv) Costly furniture including carpets, luxurious revolving chairs.

(b) The Economy Board shall consist of Chief Secretary as Chairman and Commissioner/Secretary, Finance and Commissioner/Secretary, Planning as members.

Sanction of Project Investment Board (PIB).- (a) No proposal involving of any Project/Scheme and expenditure thereof shall be given administrative approval by the administrative department or shall be posed for funding by way of loans etc. from any financing institution or agency and no expenditure clearance shall be given by the Finance Department without obtaining prior approval of the Project Investment Board. This condition will also cover the cases of assistance/grants-in-aid to the new Organisations/NGOs from the State/Central Government where the assistance/grants-in-aid recommended/proposed is more than Rs. one lac.

The manner of obtaining approval of PIB is described below :

(b) The concerned departments would prepare a detailed memorandum for consideration of the PIB and furnish the copies of the proposal to FD in advance to enable it to process and place the matter before the PIB. Each memorandum should indicate the objective of the proposal, its technical details, feasibility, economic and financial viability, investment and cost benefit analysis and method/source of financing/funding over a period of time. FD would provide necessary Secretarial Support for PIB. The Proposals when received from the Departments would be circulated to the concerned Departments/Members in advance for their views which would be submitted along with the comments of the Administrative Department thereon PIB at the time of its consideration.

(c) Constitution of PIB. - Constitution of the Project Investment Board for pre-sanction scrutiny and examination of expenditure/investment proposals shall be as follows :

(i)	Chief Secretary.	- Chairman.
(ii)	Commissioner/Secretary (Planning).	- Member.
(iii)	Commissioner/Secretary (concerned Department)	- Member.
(iv)	Commissioner/Secretary (Finance).	-Member Secretary.

Powers to relax.- Notwithstanding anything contained in these Rules, the Government may, by general or special order relax any provision of these rules.
Residuary financial powers.- The financial powers of Government which have not been delegated under this rule, authority shall vest in the Finance Department.

Schedule I

Powers Delegated to Departments of Government

Note. - The following powers are delegated to the departments of Government generally. Certain departments of Government have, however, been given specific powers to incur expenditure on particular terms as detailed in Schedule III:

Sl. No.	Nature of power	Extent of power	General conditions, if any.
Schemes
1.	Renewal of sanction for staff (both plan and non-plan) sanctioned by the Finance Department.	(a) For one year at a time of the full period of the sanctioned scheme in respect of posts under "Plan", subject to a maximum period of five years. (b) For one year at a time for five years in respect of other posts.	(i) Availability of funds by valid appropriation. (ii) Conformity with original sanction. (iii) Circumstances with weighed in creating the posts.
2.	To make minor deviations in sanctioned scheme.		Administrative Departments are authorised to make minor deviations in the sanctioned scheme subject to the following : (i) The allotment for the scheme in the year in question is not exceed by more than 10% and the ceiling of total sanctioned cost is not exceeded. (ii) No increase is made in the recurring expenditure against saving in non-recurring items of expenditure. (iii) If the deviation in the scheme involves creation of new posts, such posts shall not be created without concurrence of the Finance Department or the Department of Personnel, as the case may be. (iv) Expenditure on special items of contingencies which require the sanction of Finance Department will continue to be referred to Finance Department. (v) The deviation do not have the effect of scaling down the physical targets set for the scheme; and (vi) The savings which may be available within the overall allotment for the scheme will not be utilised for any "new item of expenditure" which requires prior Legislative approval before the expenditure is incurred.
3.	To accord administrative approval to scheme/ projects/investment proposals except those involving loans.	(1) Rs. Ten lacs. (2) Above Rs. Ten lacs subject to prior approval and recommendation of Project Investment Board	The Administrative Departments are authorised to issue administrative approval for approved Plan Schemes subject to the following general conditions : (i) Outlays are available in the Budge in accordance with the plan of financing and fund phasing as indicated in the approved Project/Scheme; (ii) The clearance of PIB in case of proposals involving expenditure of Rs. Ten lacs and above has been obtained with regard to techno-economic feasibility and viability of the Scheme/Project. (iii) The project details are furnished giving the fullest breakdown of expenditure; (iv) Approval of Work Advisory Board to the work Scheme/Project is also obtained in advance after obtaining approval of PIB wherever required (v) Source of funds and commitments of funding agencies to finance the approved Project/Scheme cost is clearly obtained in advance; (vi) Adequate provision for completion of the Project/Scheme over the stipulated period is made in the sectoral and budgetary outlay under plan.
4.	Issue of financial sanction to Schemes/Projects/investment proposals except those involving loans.	Up to Rs. five lacs.	The Administrative Departments are authorised to issue financial sanction for approved plan schemes as laid down in item 3 excepting expenditure on items of contingencies which require the concurrence of Finance Department under these rules and expenditure on creation of new posts, subject to the following general conditions : (i) Funds are available in the Budget; (ii) The scheme etc. has been concurred by FD and clearance of PIB, as the case may be, has been obtained; (iii) The estimates for works should be completed with all details giving the fullest breakdown of expenditure; (iv) The works is included in the approved work programme of the Department; (v) The principles of General Financial Rules are followed in all respects; (vi) Financial sanction will be deemed to have lapsed at the close of the financial year in which it was accorded unless renewed; Provided that no expenditure even within limit prescribed in this sub-rule shall be sanctioned without the previous consent of the Finance Department if it has the effect of substantially altering the scope of the scheme as accepted by the Finance Department/Planning Department.
Construction/Engineering Works
5.	To accord administrative approval and sanction expenditure to plans and estimates for civil works to be carried out by the PWD/IFCD/ PEHD Power/Minor Irrigation/Autonomous Bodies undertaking construction works.	Under non-Plan Rs. two lacs. Other Rs. five lacs.	Provided-1. The work is included in the work programme prepared and duly approved by the competent authority. 2. The estimates are scrutinised by the appropriate officers under the control of the Administrative Departments. 3. The limits of the admissible outlay prescribed by the Finance Department are not exceeded. 4. Floor area must be according to specification admissible for post or category-wise. 5. Funds by valid appropriation are available. 6. Procedures in obtaining administrative approval under the Central Public Works Department Code are observed. Note. - The power does not extend to acquisition of land for which sanction of Revenue/Finance Department will be necessary.
6.	To accord administrative approval and sanction expenditure on works to be executed departmentally:
(a)	Original works.	In case of works involving residential building up to Rs. one lac and for other works up to Rs. two lacs.	Subject to Budget provision and that there is technical personnel competent to scrutinise the estimates and supervise the work and that the rules laid down for departmental constructions of public building contained in Rules 137, 140 and 141 of the GFRs are strictly adhered to. Note. - The term "residential buildings" does not include Government Hostels.
(b)	Petty works and repairs-
(i)	Execution of petty works and repairs to Government owned buildings, including sanitary fittings, water supply and electric installations in such buildings and repairs to such installations.	Rs. 50,000.	Subject to observance of rules regulating departmental constructions of public buildings contained in GFRs 137,140 and 141. Note. - The sanction of a competent authority for executing the work carries with it the sanction for incurring necessary expenditure on the purchase of stores required for the works.
(ii)	Repairs and alteration to hired and requisitioned buildings.	Rs. 5,000 per annum non-recurring and Rs. 1,000 per annum recurring.	Subject to Government having the right to remove any installation/material added to the building and/or to adjust the cost from rent to be paid in the case of non-removal and if the landlord refuses to meet the charges himself.
(c)	Sanction excess expenditure over the estimates.	Up to 10% provided the total of the exceeded estimate is within their power of sanctioning.	Subject to funds being available as per the approved work programme and budgetary outlays.
(d)	Renewal of expenditure sanction in respect of departmental works in progress.	For one year at a time.	Subject to Budget provision and conformity with the original sanction. Note. - The sanction of a competent authority for executing the work carries with it the sanction for incurring necessary expenditure on the purchase of stores required for the work.
Miscellaneous
7.	Sanction miscellaneous expenditure in any individual case or any object for which no scale or limit to its power of sanction is prescribed.	Up to Rs. 5,000 if recurring in any single case. Up to Rs. 30,000 if non-recurring in any single case.	Provided that-(i) Budget provision exists. (ii) The expenditure is not on a new service which was contemplated in the Budget. [See Note under Explanation (ii) below Rule 7].
Contingencies
8.	(1) Purchase-
(i)	All office equipments including typewriters, electronic typewriters, dedicated word processors, intercom equipments, calculators, electronic stencil cutters, dictaphones, tape recorders, photo copiers, copying machines, addressographs, filing & indexing systems etc. and computers of all kinds.	Rs. two lacs in each case.	Subject to observance of purchase procedures. For amounts above Rs. 50,000 approval of Economy Board and FD's U.O. No. shall be obtained before issue of sanction orders in respect of all items requiring EB's clearance. MANITRON or National Informative Centre (NIC) should be consulted where necessary. Note. - The term 'each case' should be interpreted with reference to a given point of time. If, on a particular occasion, a number of items of office equipments are to be purchased, the powers of the sanctioning authorities are to be reckoned with reference to the total value of equipments intended to the purchased on that occasion and not with reference to individual articles constituting the lot.
(ii)	Purchase of instruments, appliances, machinery, tools and plants, tent and camp furniture/equipments and other stores required for the working of an establishment including livestock, plantation equipments, planting materials, fire fighting equipments and anciuaries, testing equipments, etc.	(a) Up to Rs. one lac if purchase is made from Central Stores Department, or on rate contract or through a duly constituted Purchase Board/Tender Committee wherein the Administrative Department and Finance Department are represented. (b) Otherwise up to Rs. 50,000 in each case provided cost of each item does not exceed Rs. 10,000.	Subject to Budget provision and provisions of the General Financial Rules, 1963 covering the purchase of stores for public service and any other Government orders on the subject.
(iii)	Motor vehicles/motor boats/motor launches.	Subject to clearance of Economy Board.	Subject to- (a) Provisions are made in the Budget specifically for such purchase, and (b) Clearance from Economy Board & FD's U.O. No. shall be obtained before issue of orders.
(2)	Maintenance and repairs of vehicles.	Up to limits laid down in rules regulating the use of official vehicles.	As per provisions of the rules regulating the use of official vehicles.
(3)	Repairs of Bulldozers, tractors and such heavy equipments/ machinery including motor boats/motor launches, firefighting equipments, etc.	Rs. 50,000 per machinery/ vehicle per annum including cost of labour, spares & taxes.	Repairs to be got done through Government Workshop or reputed private workshop, as the case may be, after observance of necessary formalities or through authorised service agents.
(4)	Expenditure on POL	Full powers.	Subject to availability of fund and limits on consumption as laid down by GAD.
(5)	Expenditure on Advertisements.	Up to Rs.20,000.	Subject to availability of fund and observance of the Manipur Advertisement Policy Rules, 1990, as amended from time to time.
(6)	Expenditure on exhibitions, shows, fairs.	Up to Rs. 50,000 in each case.	Subject to budgetary provision.
(7)	Freight and Demurrage/wharfage charges.	Up to Rs. 30,000 in the case of freight subject to an annual limit of Rs. two lacs and Rs. 500 for demurrage/wharfage subject to annual limits of Rs. 10,000.	Subject to the condition that demurrage and wharfage charges do not accrue due to negligence of departmental staff.
(8)	Rent on land and building leased out to Government offices.	Full powers.	Subject to Budget provision and approval of rental charges on the basis of assessment made by the PWD. Note. - Prior concurrence of the Finance Department should be obtained for hire of office accommodation and for fixing the monthly rent.
(9)	Telephone calls.	Full powers up to Rs. 15,000 for office telephone and Rs. 7,000 for residential telephone on a bi-monthly basis.
Others
9.	Sanction to writing off of the irrecoverable value of stores, livestock or public money including loss of stamps.	Up to Rs. 15,000 for livestock and up to Rs. 4,000 for others in any single case.	Provided that-The loss does not disclose- (a) defect of system, the amendment of which would require a reference to the Finance Department; or (b) a serious negligence on the part of a particular Government servant or servants which might call for disciplinary action requiring a reference to the Finance Department: Provided further that all cases of defect in system, theft, embezzlement, fraud or serious negligence should be brought to the notice of the Finance Department. Note. - (1) The expression "Livestock" wherever it occurs should be held to mean elephants, cattle, mule, ponies, sheep, goats, pigs and poultry. (2) The original value of articles disposed of does not exceed Rs. 30,000 in each case.
10.	Sanction refunds of revenue not otherwise provided.	1. Up to a maximum of Rs. 5,000. 2. Full powers if refund is ordered by Court and no appeal/ review is filed.	Subject to any rules that may be applicable and unless the refund is ordered by the Court.
11.	Sanction the remission of disallowance by Audit Officer	Up to Rs. 1,000 in each individual case.	Subject to an aggregate maximum of Rs. 1,000 in case of any establishment in which a number of overdrawals are due to the same case and further subject to the following conditions : (1) that the money was drawn in good faith; (2) that no defect of system is disclosed; (3) that the over drawal has not involved other expenditure requiring reference to the Finance Department or orders of Government.
12.	Acceptance of Tenders.	As prescribed in the instruction regarding acceptance of Tender.	Subject to the prescribed procedure regarding finalisation of tenders being followed.
13.	Sanction of deputation of Government servants (temporary and permanent) on an approved course of training or instruction directly connected with the work in Government service in a recognised institute in India, after following the prescribed procedures for selection of such candidates.	Full powers.	For a period not exceeding 12 months. The Officers so deputed will be treated as on duty under FR 9 (6) (b) (i) and they will be entitled to the following: (a) Grade pay and allowances as per rules; (b) TA/DA for both onward and returned journeys as per normal rules separately notified from time to time : Provided that-(i) Payment of DA and the period of entitlement shall be governed by specific TA/DA Rules in this regard. (ii) The course of training and the deputation of Officers is in accordance with a training plan prepared with the approval of the Department of Personnel and Administrative Reforms (Administrative Reforms Division) and Finance Department. If such a training plan has not been prepared approval of the DP and AR (AR Division) and Finance Department should be taken in each case. (iii) No appointment or engagement of any type of a person is made by the Department against the vacancy caused by the deputation. (iv) Payment of DA for the period of deputation will be governed by the TA/DA Rules notified separately.
14.	Sanction study leave to the Government servants.	Subject to conditions enumerated in Column 4.	(a) As prescribed in the rules/instructions issued regarding Study Leave. (b) Selection is done in accordance with the instructions issued by the Government from time to time. (c) The general conditions given in the Manipur Civil Services (Leave) Rules, 1979, as amended from time to time. (d) Prior concurrence of Finance Department shall be obtained.
15.	(1) Sanction of temporary advance under Rule 12 of the GPF (CS) Rules, 1960.	Up to half the amount standing at credit of the subscriber when it is more than 3 months' pay of the subscriber.	Subject to observance of the provisions of the GPF (CS) Rules, 1960 and instructions of the Finance Department shall be obtained.
(2)	Withdrawal under Rule 15 of the GPF (CS) Rules, 1960.	Full powers.	-do-
(3)	Conversion of temporary advance into withdrawal.	-do-	-do-
(4)	Final withdrawal under Rule 31 of the GPF (CS) Rules, 1960.	-do-	-do-
16.	Sanction of Air Travel.	Full powers.	As prescribed in TA Rules and instructions issued thereunder from time time.
17.	To, sanction grants-in-aid.	Subject to conditions enumerated in Column 4.	Subject to- (a) Provision in the Budget; (b) Concurrence of the Finance Department; (c) Fulfilment of the conditions of specific grant-in- aid rules framed and in consultation with the Finance Department and keeping in view the provisions in the General Financial Rules, 1963. (d) In case of new Organisations, NGO's clearance of PIB has been obtained where the assistance/grants-in-aid recommended/proposed is more than Rs. one lac.
18.	Fixation of remuneration of lawyer.	Full powers subject to guidelines laid down by the Law Department with the approval of the Finance Department, Rs. 5,000 in each case in other cases.
19.	Condemnation of machineries, vehicles, spare parts, wireless equipments, fire-fighting equipments, etc.	Full powers.	In accordance with the rules regulating the condemnation of of vehicles/machineries/spares, etc. notified separately.

Schedule II

Powers Delegated to the Heads of Department

Note. - The following powers are delegated to the Heads of Departments generally. Certain Heads of Departments have however been given specific powers to incur expenditure on particular items as detailed in Schedule III.

Item No.	Nature of power.	Extent of power.	General conditions, if any.
Construction/Engineering Works
1.	To accord administrative approval and sanction expenditure to plans and estimates for civil works to be carried out by the PWD other than residential buildings and projects involving the acquisition of land.	Up to Rs. one lakh.	Provided-(1) The estimates are scrutinised by the appropriate officers of PWD. (2) The limits of the admissible outlay prescribed by the Finance Department are not exceeded. (3) Floor area must be according to specification admissible for post or category-wise. (4) Funds by valid appropriation are available. (5) Observance of procedures in obtaining administrative approval and other formalities under the CPWD Code. (6) The power does not extend to acquisitioning of lands for which sanction of Revenue/Finance Department will be necessary.
2.	To accord administrative approval and sanction expenditure on works to be executed departmentally other than residential buildings and projects involving acquisition of land-
(a)	Original works.	Up to Rs. 50,000.	Subject to Budget provision and that there is technical personnel competent to scrutinise the works and that the rules for departmental constructions of public buildings laid down in Rules 137, 140 and 141 of the General Financial Rules, 1963 are strictly adhered to. Note. - The term "Residential Buildings" does not include Government Hostels.
(b)	Petty works and ordinary repairs to Government owned buildings including sanitary fittings, water supply and electrical installations.	Rs. 10,000 in each case subject to availability of funds.	-do-
(c)	Sanction excess expenditure over the estimates.	Up to 10%; provided that the total of the exceeded estimates is in their power of sanctions.
3.	To accord expenditure sanction on schemes/ projects/investment proposals etc. where prior Administrative Approval of the Government has been obtained.	Rs. 10,000 in each case.	Subject to availability of fund and in accordance with the pattern of the Scheme/Project/Investment proposals, etc.
Miscellaneous
4.	Sanction miscellaneous expenditure in any individual case or any object for which no scale or limit to its power is prescribed.	Up to Rs. 2,000 if recurring in any single case. Up to Rs., 10,000 if in non-recurring in any single case.	Provided that-(i) Budget provision exists; (ii) The expenditure is not on a new service which has not been contemplated in the Budget. [See Note under Explanation (ii) below Rule 7].
Contingencies
5.	(1) Purchases-
(i)	Purchase of instruments, appliance, apparatus, machinery, such as typewriters, calculators, electronic typewriters, dedicated word processors, intercom equipments electronic stencil cutters, dictaphones, tape recorders, photo copies, copying machines, franking, filing and indexing systems, tools and plants, tents, and camp furniture/ equipments, plantation equipments, planting materials, fire fighting equipments and ancillaries, testing equipments etc.	(a) Up to Rs. 50,000 when purchase is made through Central Stores Department or on rate contract or through a duly constituted Purchase Board wherein the Administrative Department and Finance Department are represented (b) Otherwise up to Rs. 10,000 in each case..	(a) Subject to Budget provision and provisions of the General Financial Rules, 1963 governing the purchase of stores for the public service and Government instructions issued from time to time. (b) In consultation with the representative of MANITRON or National Informative Centre (NIC) or technical experts in other cases where necessary. (c) For amounts above Rs. 50,000 subject to clearance by EB and FD's No. shall be obtained before issue of sanction order i/r/o those items requiring EB's clearance. (d) Split up of sanction to bring the demand under the delegated power should be avoided. [See Note in item 7 of Schedule I].
(ii)	Purchase of furniture for new office or an expansion of existing office or in replacement of old ones.	Up to Rs. 50,000 in each case subject to a maximum of Rs. one lac per annum.	Subject to Budget provision and to the scales and types of entitlement of furniture as prescribed and rates approved by the Government and also by following purchase procedures in case of other items.
(iii)	Purchase of approved office equipments such as clocks, time pieces, table fans, ceiling fans, water filter, etc.	Up to Rs. 3,000 in each case subject to a maximum of Rs. 15,000 per annum.	The limit refers except where otherwise stated, to the cost of each articles or any number of articles of the same kind purchased at one time, whether for any office or a number of offices. Normal purchase procedure is to be followed.
(iv)	Local purchase of stationery.	Rs. 5,000 in each case subject to an annual limit of Rs. 40,000.	Subject to Budget provision. Local purchase should be resorted by inviting tender or from the firm approved by the GAD or at the rates approved by the GAD, as the case may be.
(v)	Purchase of books, maps, periodicals and newspapers.	Rs. 10,000 per annum.	Subject to the condition that all charges incurred are within the Budget allotment sanctioned for the purpose and that no addition is made to the allotments by re-appropriation from any source, without the previous sanction of Government, the sanction of the Head of Department is sufficient for the purchase of books, maps, publications, newspapers and periodicals required for the essential need of their offices or those of their subordinates. Such purchase can be made only when the books etc. are necessary for the working of the Department.
(2)	Rent on land and buildings leased out to Government offices.	Full powers.	Subject to Budget provision and assessment by the PWD. Note-Prior approval of Finance Department through the Administrative Department should be obtained for the first assessment of the monthly rent and on subsequent increase or decrease.
(3)	Urgent printing at local presses (excluding forms standardised or non-standardised).	Rs. 5,000 in case subject to a maximum of Rs. 20,000 per annum.	There is no objection in utilising local private printing presses where these charge reasonable prices and the subject matter to be printed is not confidential. These limits include the cost of paper. Standardised forms must be got printed only at the Government Press. The work may be distributed after obtaining quotation from different local presses and in an economical manner. It should be certified in each bill that the printing could not be undertaken by the Government Press that the Bill does not contain any charge for any item above the permissible limit.
(4)	Incur expenditure in connection with exhibition, shows and fairs.	(1) Up to Rs. 25,000 in each case, in case, exhibition, fairs, shows, organised on State wide basis. (2) Up to Rs. 10,000 in each case, in case of District and local exhibition, fairs and shows.	Subject, in both cases, to funds being available in the sanctioned Budget and prior approval of the Administrative Department is obtained for holding/participation.
(5)	Charges for remittance of treasury.	Up to Rs. 1,000 on each occasion.
(6)	Conveyance hire.	Non-recurring up to Rs. 5,000 per annum.	Subject to- (1) Conveyance hire may be reimbursed to a Gazetted Government servant only when (i) he is dispatched for duty to a place at some distance from office if the Government servant is not entitled to draw travelling allowance under the ordinary rules for the journey; or (ii) he is summoned to office outside the ordinary office hour on duty by a special order and where staff car could not be made available to him. (2) Reimbursement should be made at the scheduled scale of charge for the conveyance used (single seat). (3) It should not be granted in respect of journey if the Government servant concerned is granted any compensatory leave or is otherwise entitled to receive any special remuneration for the purpose of the duty which necessitated the journey. (4) For casual departmental transportation of materials/equipments, a sum of Rs. 10,000 may be reimbursed in a year.
(7)	Electric, gas and water charges.	Full powers.
(8)	Hire of office furniture, electric fans, heaters, coolers, clocks and call bells, shamiana, kanat, chairs, sofa sets, generating and pumping sets etc. for temporary use of official functions.	Rs. 250 on each occasion subject to a limit of Rs. 2,500 per annum.
(9)	Municipal rates and taxes/other departmental taxes.	Full powers.
(10)	Postal and Telegraph charges-
(i)	Charges for the issue of letters, telegrams, etc.	Full powers.
(ii)	Commission on money orders.	Full powers.
(11)	Supply of liveries, badges and other articles of clothing etc.	Full powers.	Subject to Government instructions issued from time to time.
(12)	Telephone charges.	Full powers up to Rs. 7,000 for office telephones and Rs. 3,000 for residential telephones on a bi-monthly basis.	(1) Monetary ceiling permissible for all calls including trunk calls and STD calls by official telephones are adhered to (2) Entitlement of telephones shall be as per instructions of the Government issued from time to time. (3) Telephone Trunk-Call Register should invariably by be maintained.
(13)	Expenditure on notices for tender and employment.	Full powers.	Subject to Budget provision and observance of the Manipur Advertisement Policy Rules, 1990, as amended from time to time.
(14)	Fire protection expenditure.	Up to Rs. 10,000 per annum per office under the administrative control, of the Head of Department	Subject to Budget provision and purchase is to be made from the authorised dealers with ISI standards or certified by the Director of Manipur Fire Services, Manipur and as per Government instructions issued from time to time.
(15)	Maintenance and repairs of vehicles.	Up to limits as laid done in rules regulating the use of official vehicles.	As per provision of the rules regulating the use of official vehicles.
(16)	Repairs to machinery / equipments otherwise than through departmental agency (Machinery includes Tractors, Bulldozers, Motor boats, Launches, Fire-fighting equipments) etc.	Up to Rs. 15,000 per machine/vehicle in each case subject to annual ceiling of Rs. 50,000.	(1) Repairs are to be got done through Government Workshop or reputed private workshop after observance of necessary formalities or through authorised service agents, as the case may be. (2) Log Book to be maintained for each machine/vehicle. (3) Total Cumulative cost of repairs since purchase should not exceed 50% of the cost of new machine/vehicle.
(17)	Freight and demurrage / wharfage charges.	Rs. 10,000 in each case subject to annual limit of Rs. one lac.	Subject to the condition that demurrage/wharfage charges did not accrue due to negligence of departmental staff and subject to the rates approved by the State Transfer Department or where tender formalities have been strictly observed.
Others
6.	Write off of the irrecoverable value of Stores (including furniture) livestock or public money lost by fraud or negligence of individual or other cause.	Up to Rs. 10,000 for livestock and Rs. 1,000 for others in any single case.	Provided-(1) The loss does not disclose a defect of system the amendment of which requires the orders of higher authority; or (2) A serious negligence on the part of some officer or officers which might call for disciplinary action requiring the orders of higher authority.
7.	Write off of the value of unserviceable stores including livestock and furniture.	Up to Rs. 10,000 for livestock and Rs. 1,000 for others in any single case.	Subject to the condition that- (1) The articles are disposed of by sale which should ordinarily be by public auction. (2) The original value of articles disposed of does not exceed Rs. 15,000 in each case. (3) The Standing Condemnation Board, constituted by the Administrative Departments had approved of the condemnation of articles. Note. - The expression "livestock" wherever it occurs should be held to mean elephants, cattle, mule, ponies, sheep, goats, pigs and poultry.
8.	Refund in cases not otherwise provided for under statutory Acts, Rules, Orders, etc.	Rs. 1,000 in each case. Full Powers if ordered by a Court.	Provided that-(1) The refund is necessitated by an order which he is himself competent to pass; and (2) No single refund, unless ordered by a Court, exceeds Rs. 1,000.
9.	Award Scholarships/Stipend tenable within India.	Full powers.	Subject to Budget provision and observance of the rules and orders of the department finalised in consultation with the Finance Department.
10.	Acceptance of Tenders.	Subject to limits prescribed in the instructions regarding Acceptance of Tenders.	Subject to the prescribed procedure regarding finalisation of tenders being followed.
11.	Sanction of advance under Rule 12(1) or 12(2) of GPF (CS) Rules, 1960.	Up to 3 months' pay or half of the balance at the credit of the subscriber, whichever is less.	Subject to the conditions laid down in the Rules and other instructions issued by the Government from time to time.
12.	Sanction advance to Government servant under orders of transfer.	Full Powers.	Subject to the conditions laid down in the Rules and other instructions issued by the Government from time to time.
13.	Countersignature of TA/DA bills for officers of Local Advisory Bodies.	Full Powers.
14.	Rewards, Fees, Bonus, etc. (other than fees or honoraria granted to Government servants under the Service Rules).	Nil.	The powers of Heads of Departments may be regulated by separate guidelines/orders to be issued by the Department in consultation with Finance Department or the Department of Personnel, as the case may be.
15.	Grant of Fees/Honoraria to the lecturers including TA/DA for imparting training of various courses.	Full Powers.	At the rate prescribed by the Department of the Government in consultation with the Finance Department and subject to availability of fund.
16.	Grant of Fees/Honoraria for setting question papers, evaluation of answer scripts, invigilation works and to the officer-in-charge.	Full Powers.	-do-

Powers Delegated to the Heads of Offices

Note. - The following powers are delegated to the Heads of Offices generally. Certain Heads of Offices have however been given specific power to incur expenditure on particular items as detailed in Schedule III.

Contingencies
1.	Conveyance hire charges.	Non-recurring up to Rs. 2,500 per annum.	(1) Conveyance hire may be reimbursed to a non-Gazetted Government servant only when (i) he is dispatched for duty to a place at some distance from office if the Government servant is not entitled to draw travelling allowance under the ordinary rules for the journey; or (ii) he is summoned to office outside the ordinary office hour on duty by a special order and where staff car could not be made available to him. (2) Reimbursement should be made at the scheduled scale of charge for the conveyance used (single seat). (3) It should not be granted in respect of journey if the Government servant concerned is granted any compensatory leave or is otherwise entitled to receive any special remuneration for the purpose of the duty which necessitated the journey. (4) For casual departmental transportation of materials equipments, a sum of Rs. 5,000 may be reimbursed in a year.
2.	Electric, gas and water charges.	Full powers.
3.	Fire protection expenditure.	Up to Rs. 2,000 per annum for taking suitable precautionary measures against accidents by fires in the buildings etc. entrusted to their charges.	Subject to Budget provision and purchase is to be made from the authorised dealers with ISI standards or certified by the Director, Fire Service, Manipur and as per Government instructions issued from time to time.
4.	Freight charges.	Rs. 1,000 in each case subject to annual limit of Rs. 10,000.
5.	Maintenance and upkeep of motor vehicles.	Up to limits as laid down in rules regulating the use of official vehicles.	As per provisions of the rules regulating the use of official vehicles.
6.	Expenditure on POL	Full powers.	Subject to the scale prescribed by the GAD regarding consumption of POL. Drawal of POL from Government oil depot shall be as per instructions of the Government issued from time to time.
7.	Repairs to machinery/ equipments otherwise than through departmental agency (Machinery includes Tractors, Bulldozers, Motor Boats, Launches, Fire-fighting equipments)	Up to Rs. 2,000 per machine/vehicle in each case subject to annual ceiling of Rs. 10,000.	(1) Repairs are to be got done through Government Workshop or reputed private workshop after observance of necessary formalities or through authorised service agents, as the case may be. (2) Log book to be maintained for each machine/vehicle. (3) Total cumulative cost of repairs since purchase should not exceed 50% of the cost of new machine/vehicle.
8.	Municipal rates and taxes/other departmental taxes.	Full Powers.	The expenditure shall be incurred in accordance with the rules for the payment of Municipal Rates and Taxes on buildings in accordance with the rules governing the payment of municipal taxes on buildings.
9.	Petty works and repairs to Government buildings including sanitary fittings, water supply and electric installations.	Up to Rs. 1,000 in each case subject to an annual limit of Rs. 10,000.	In exercising these powers, the rules for departmental constructions and repairs of public buildings laid down in Rules 137, 140 and 141 of the General Financial Rules, 1963 should be strictly adhered to.
10.	Postal and Telegraph charges-
(i)	Charges for issue of letters, telegraphs, etc.	Full powers.	(1) No charges shall be drawn in any contingent bill for any non-service stamps other than those required for letters and other articles sent to foreign countries. Note. - (1) Communications from Government servants regarding their leave, pay, transfer, leave salary, income tax, fund subscriptions and other analogous matters are private and not official and shall not, therefore, be sent at public expenses. Note. - (2) Where the cost of an establishment is divided between two heads the charge for the service stamps shall be divided in the same proportion. (2) When service stamps are not accepted in payment of telegrams despatched on public service, cash payment should be made by availing of the "Credit Account System" according to which the telegrams may be booked without prepayment of telegraph charges and the accounts settled as and when the bills are presented by the Posts and Telegraphs Offices and drawn through contingent bills. If, for any reasons, the "Credit Account System" cannot be availed of, the expenditure should be incurred out of permanent advance, which will be recouped according to the normal procedure. Note. - Foreign State telegrams and inland telegrams bearing priority indications may be issued only by an authority empowered to do so under the rules by Director General, Posts and Telegraphs.
(ii)	Commission on money orders.	Full powers.	Charges of remittances of money by postal money order in payment of Government dues shall ordinarily be borne by the payee and not by Government vide Treasury Rule 197. Cases in which and the conditions under which the cost of such remittances may be borne by Government are indicated below : (a) Remittances of pay, allowances, etc. - Pay, travelling and other allowances and contingent charges of non-Gazetted Government servants employed in outlying stations may be remitted by money order at Government expenses, when the stations are at a distance of more than 8 kms. from the nearest Treasury or from the remitting office at which such charges are drawn. In case where a Government servant belonging to Group 'D' proceeds on leave exceeding one month the net leave salary due to him may, on his express request, be remitted to him by money order at Government expense. (b) Remittances of scholarships. - The remittances at Government expense of scholarships will require the sanction of an authority not lower than the Head of Office. (c) Remittances of money due to contractors, suppliers, etc. - Where the remittance of such charges by money order is unavoidable and is considered necessary in the interest of public service the cost for such remittance may be debited to Government with special sanction of an authority not lower than the Head of Office.
11.	Printing and Binding.	Up to Rs. 500 in each case subject to a total of Rs. 5,000 in a year.	There is no objection for utilising local private printing presses where these charge reasonable prices and the subject matter to be printed is not confidential. Where no allotment is made under this head charges up to Rs. 500 in each case subject to a total of Rs. 5,000 in a year may be charged to the allotment under office expenses. These limits include the cost of paper. Standardised forms must be got printed only at the Government Press. The work may be distributed after obtaining quotation from different local presses and in the economical manner. It should be certified in each bill that the printing could not be undertaken by the Government Press and that the Bill does not contain any charge for any item the permissible limits.
12.	Publications, including periodicals.	Up to Rs. 1,000 in each case subject to a total of Rs. 5,000 in a year.	Subject to the condition that all charges incurred are within the Budget allotment sanctioned of the purpose and that no addition is made to the allotments by re-appropriation from any source, without the previous sanction of Government, the sanction of the Head of Offices is sufficient for the purchase of books, maps, publications, newspapers and periodicals required for the essential need of their offices. Such purchase can be made only when the books etc. are necessary for the working of the Office.
13.	Telephone Charges-
(a)	Rental charges for Telephones sanctioned by the Government.	Full powers.	(1) Monetary ceiling permissible per bi-monthly for all calls including trunk call will be Rs. 1,500 per Telephone.
(b)	Call charges.		(2) Entitlement of telephone shall be as per instructions of the Government issued from time to time. (3) Telephones Trunk Call Register should invariably be maintained. Repairs should be got done through authorised service agents as far as practicable.
14.	Repairs to Typewriters, Calculating machines, Duplicating machines, etc.	Full powers.
15.	Charges of Audit Fee for internal audits conducted by the Local Fund Audit.	Full powers.
16.	Incur expenditure in connection with exhibitions, shows and fairs.	Up to Rs. 2,000 in each case for State/District Level exhibitions, etc.	Subject to Budget provision and approval of Administrative Department.
Purchases
17.	Supply of liveries, badges and other articles of clothing and sanction to payment of washing allowances.	Full powers.	Subject to Government instructions issued from time to time.
18.	Local purchase of stationery articles.	Rs. 1,000 in each case subject to an annual limit of Rs. 12,000.	Subject to Budget provision. Local purchase should be resorted to by inviting tender or from the firm approved by the GAD, or at the rates approved by the G.A.D., as the case may be.
19.	Local purchase of rubber stamps and office seals.	Full Powers.	To void the possibility of counterfeiting of stamps and seals by a dealer, purchases, shall be made with caution and from firms of repute only.
20.	Purchase of instruments, appliances apparatus, machinery, tools and plants, tents, and camp furniture/ equipments, plantation equipments, planting materials, fire-fighting equipments and ancillaries, testing equipments, and other stores in India.	Up to Rs. 5,000 in each case.	(a) Subject to Budget provision and provisions of General Financial Rules, 1963 governing the purchase of stores for the public service and Government instructions issued from time to time. (b) Split up of sanction to bring the demand under the delegated power should be avoided. [See Note in item 7 of Sch. I].
Others
21.	Sanction of advance to Government servants under orders of transfer.		As per provisions of Rules 222 and 223 of GFRs.
	Miscellaneous
22.	Miscellaneous Office expenses.	Rs. 1,000 if recurring in any single case, Rs. 2,000 if non-recurring in any single case.	Provided that-(i) Budget provision exists; (ii) The expenditure is not on a new service which has not contemplated in the Budget. [See Note under Explanation (ii) below Rs. 7]

Schedule III

Specific Powers Delegated to Certain Departments of Government, Heads of Department and Authorities Subordinate to them

Any Department of Government etc. mentioned below shall exercise the powers indicated against them in regard to matters covered by this Schedule. In other matters they shall have such powers as has been specified in Schedules I & II.

Sl. No.	Nature of power	To whom delegated	Extent of power	General conditions, if any
General Administration Department
1.	Expenditure on State Guests.	GAD	Full powers.	Subject to Budget provision and in accordance with the rules prescribed in consultation with Finance Department.
2.	Expenditure on non-remunerative contribution to P & T Department.	GAD	Rs. 5,000 per annum per post/telegraph office.	Subject to Budget provision and subject to condition that no new post/telegraph office should be approved on NRC system without the prior concurrence of the Finance Department.
Resident Commissioner, New Delhi/Senior Deputy Resident Commissioner, Calcutta/DSD, Manipur Bhavan, Gawahati
1.	Hiring of vehicles.	Full powers.		In case of shortage of Government vehicles due to movement of VIPs, Senior, Officers, vehicles can be hired for persons authorised.
2.	Payment of washing charges in respect of articles of Guest House like bedsheet pillow cover, mosquito net, towel, etc.		Full powers.	Subject to availability of fund.
3.	Telephone charges-
(a)	Rental charges for telephones sanctioned by the Government.		Full powers.	Personal calls will be billed against the official and records should be kept for this purpose. All trunk calls should be entered in a register with appropriate details.
(b)	Local call charges.		Full powers.
(c)	Trunk call charges.		Full powers.
4.	Purchase of articles of Guest House like bed sheet, pillow cover, mosquito net, curtains, towels, pillows, cots, etc.		Up to Rs. 5,000 in each case & subject to an annual limit of Rs. 15,000.	Subject to availability of fund and prescribed purchase procedure being followed. Note. - The Deputy Resident Commissioner (Sr), Manipur Bhavan, Calcutta, has been delegated the financial powers of the Heads of Department in respect of the Manipur Bhavan, Calcutta subject to the condition that the delegation should be restricted to exercise the financial powers only videGAD'S Order No. 7/2/91-GAD (1), dated 23-9-1993].
Home Department
1.	Purchase of dry rations for entitled staff/prison inmates from the FCS Department on cash payment.	DGP/IGP authorised by DGP.	Full powers.	Subject to Budget provision and appropriate prescribed scales.
1.		IG Prisons, Director, Fire Service.	-Do.-	-Do.-
2.	Purchase of diet articles for entitled staff/prison inmates through open tenders.	Home Department.	Full powers.	Subject to the prescribed procedures for finalising contracts being followed and availability of funds.
		DGP/IGP authorised by DGP.	Rs.50,000.
		IG Prisons/ Director, Fire Service.	Rs. 10,000.
3.	Purchase of fresh rations for entitled staff/prison inmates through open tenders.	DGP.	Rs. one lac.	-do-
		IG Prisons.	Rs. 10,000.
		Commandants Manipur Rifles/ HG(HV)/Principal, MPTS/ Director, Fire Service.	Rs. 50,000.	(Note. - The C.O. and Principal whose unit is located outside Imphal shall exercise this power. For those units, located in Imphal, items shall be purchased through DGP for the Unit).
4.	Purchase of equipments, appliances etc. including ponies.	Home Department.	Full powers.	Subject to Budget provision and prescribed tender formalities being followed.
		DGP/IGP authorised by DGP.	Up to Rs. two lacs.
		IG Prisons.	Up to Rs. 10,000 per occasion.
5.	(a) Expenditure on rehabilitation of ex-undergrounds.	Home Department.	Up to Rs. one lac in each case.	Subject to Budget provision and other conditions prescribed by the Government with prior concurrence of the Finance Department and Guidelines of Government of India, if any.
(b)	Maintenance of peace camps.	Home Department.	Up to Rs. one lac in each case.	-do-
(c)	Relief to victims of ex-undergrounds.	Home Department.	Full powers.	-do-
6.	(a) Sanction deputation of police officers to attend different courses of training within the country up to the rank of Inspector of Police.	DGP.	Full powers.	For a period not exceeding 12 months. The officers so deputed will be treated as on duty under FR 9(6)(b)(i) and they will be entitled to the following : (i) Grade pay and allowances as per rule. (ii) IA/DA for both onward and return journeys as per normal rules separately notified from time to time.
(b)	Sanction deputation of Gazetted Officer in the Fire Service Department to attend Seminars/Conference/ Training Courses etc.	Home Department.	Full powers.	Provided that-(i) Payment of DA and the period of entitlement shall be governed by specific TA/DA rules in this regard, (ii) The course of training and the deputation of officers is in accordance with a training plan prepared with the approval of the Department of Personnel and Administrative Reforms (Administrative Reforms Division) and Finance Department. If such a training plan has not been prepared approval of the DP and AR (AR Division and Finance Department) should be taken in each case. (iii) No appointments or engagements of any type of a person is made by the Department against the vacancy caused by the deputation. (iv) Payment of DA for the period of deputation will be governed by the TA/DA Rules notified separately.
(c)	Sanction deputation of non-Gazetted officers in the Fire Service Department to attend different courses in the country.	Director, Manipur Fire Service.	Full powers.
7.	Payments of rewards in connection with the cases under ND and PS Act, 1985.	DGP.	Up to Rs. 10,000 per case to informers and officers. Beyond Rs. 10,000 sanction will be subject to approval of NCB.	Subject to availability of fund.
8.	(a) Purchase of wireless equipments, ancillary equipments, testing and measuring instruments and their spar parts.	DGP/IGP authorised by DGP.	Up to Rs. two lacs in each	Subject to availability of funds and following case. the provisions of Financial Rules governing the purchase of stores for the public service.
(b)	To sanction payment of licence fee for fresh licence for wireless stations which have already been approved by the State Government.	-do-	Full powers.	Subject to availability of funds.
(c)	To sanction payment of Renewal Licence Fee for wireless stations to the Government of India.	S.P. Wireless.	Full powers.	Subject to availability of funds.
(d)	Purchase of spare parts, tools, electrical goods and other miscellaneous articles required for the maintenance of wireless equipments an ancillary equipments and for the day to day running of Wireless Stations.	S.P. Wireless.	Up to Rs. 5,000 in each case.	Subject to availability of funds.
9.	Local purchase of medicine and Hospitalisation fee in emergency cases for prisoners.	IG Prisons.	Up to Rs. 2,000 per occasion subject to annual limit of Rs. 20,000.	Subject to availability of funds and in clear cases of emergency only. Medicines may be purchased from authorised stockists.
10.	Honorarium for physical Instructor, visiting Psychiatrists, social workers, etc. for drug addicts.	-do-	Full powers.	Subject to obtaining of prior approval of the Home Department and concurrence of Finance Department regarding the persons to be engaged and the rates payable.
11.	To accord administrative approval and sanction expenditure on works to be executed departmentally-
(a)	Original works.	DGP/IGP authorised by DGP.	Up to Rs. one lac.	Subject to availability of funds and that the rules laid down for departmental constructions of public buildings contained in Rules 137, 140 and 141 of the GFRs are strictly adhered to.
(b)	Petty works and ordinary repairs.	-do-	Up to Rs. 0.30 lac.	-do-
12.	(a) Ex-gratia payment to all classes of Policemen in the force who have died or have been grievously injured in performance of duty.	DGP/IGP authorised by DGP.	Full powers.	Subject to availability of funds and rates as laid down by the Government.
(b)	(i) Ex-gratia payment to victims (other than Police personnel) of accidents/extremist action/communal riots/ethnic violence.	Deputy Commissioner concerned in whose jurisdiction incidence occurred.	Full powers.	Funds for the purpose will be provided in the Head of Rehabilitation Department and sub-allocation to the DCs will be made by the Home Department from time to time.
(ii)	Ex-gratia payable under Calamities Relief Fund (CRF).	-do-	Full powers.	-do-
13.	Cash rewards.	DGP.	Up to Rs. 5,000 in each case subject to annual limit of Rs. two lacs.	Subject to availability of funds and as per guidelines framed in this regard. Duplication in awards should be avoided.
		IGP.	Up to Rs. 2,000 in each case subject to annual limit of Rs. 50,000.
		DIG.	Up to Rs. 1,000 in each case subject to annual limit of Rs. 30,000.
		SP/Commandant/ Director, Fire Service.	Up to Rs. 500 in each case subject to annual limit of Rs. 20,000.
14.	Web equipments.	Home Department.	Full powers.	Subject to availability of funds and prescribed purchase procedure being followed.
		DGP.	Up to Rs. two lacs on each occasion.
15.	Arms and ammunition.	Home Department.	Full powers.	-do-
		DGP.	Up to Rs. two lacs on each occasion.
16.	Purchase of Uniform / Blankets and other clothings.	Home Department.	Full powers.	Subject to availability of funds and prescribed purchase procedures being followed.
16.	Purchase of Uniform / Blankets and other clothings.	DGP.	Up to Rs. two lacs on each occasion.	Subject to availability of funds and prescribed purchase procedures being followed.
Education Department
1.	Refund of fees.	Inspector of Schools and Principal of Colleges.	Full powers.	Subject to fulfilment of conditions necessitating refund and after verification of credit on account of fees collected.
2.	Deputation of Sport teams N.C.C. Cadets, Students, etc. for annual camps, educational tours, etc.	Education Department of the Government.	Full powers.	Subject to clear availability of funds and in accordance with rules to be framed in consultation with the Finance Department.
		Director of Education (Schools/ University) and Group Commander, N.C.C.	Up to Rs. 25,000 on each occasion.
3.	Purchase of laboratory equipment, chemicals, etc.	Principals of Colleges having scientific facilities.	Up to Rs. 10,000 per Department per annum.	Subject to availability of fund and prescribed purchase procedures being followed.
4.	Hiring conveyance for State functions.	Director, SCERT / Edn (S)/Edn (U)/ Adult Education.	Rs. 2,500 in each case subject to annual ceiling of Rs. 15,000.	Subject to availability of funds and approval by the Administrative Department.
5.	Conduct of Workshops, Orientation Courses, Seminars, Research Works, etc.	Director, SCERT / Edn. (S)/Edn. (U) Adult Education.	Up to Rs. 1,5000 in each case.	Subject to availability of funds and the items being included in the annual plan.
6.	Conduct of Examinations.	Director, SCERT / Edn (S)/Edn (U)/ Adult Education	Up to Rs. 30,000 in each case.	Subject to fulfilment of conditions laid down by the Department of Government in consultation with Finance Department.
		Principal (DIETS).	Up to Rs. 5,000 in each case.
Medical Department
1.	Expenditure on treatment of non-criminal mental patients other than Government servants outside the State.	Medical Department of the Government.	Full Powers.	Subject to existence of Budget provision and also subject to the further condition that facilities for treatment are not available within the State.
2.	Purchase of dietary articles for hospitals.	Director of Medical and Health Services.	Up to Rs. 50,000 per annum per institution.	Subject to availability of funds and the prescribed procedure for finalising contracts and tender/purchase formalities being followed.
		Chief Medical Officer.	Up to Rs. 20,000 per annum per institution.
3.	Local purchase of medicines, etc. in emergency cases.	Director of Medical and Health Services.	Up to Rs. 50,000 per occasion subject to annual limit of Rs. one lac.	-do-
		Chief Medical Officer.	Up to Rs. 2,000 per occasion subject to annual limit of Rs. 5,000.
4.	Printing of Health Education materials.	Director of Medical and Health Services/Director SFWB.	Full Powers up to a maximum limit of Rs. two lacs in a year.	Subject to rate approved by the Government through a duly constituted PAB and availability of fund in the Budget for the specific purpose.
5.	Payment of incentive money to the acceptors of terminal Family Planning methods (Tubectomy/ Visectomy Operation).	Director/SFWB (for Imphal District only.	Up to Rs. 10,000 in each case/occasion subject to annual ceiling of Rs. three lacs.	Subject to budgetary allotment of funds for the purpose given by the Government or the Directorate of Health, as the case may be.
		All Deputy Commissioners excluding D.C., Imphal.	Up to Rs. 10,000 in each case/occasion subject to annual ceiling of Rs. three lacs.
Food and Civil Supplies Department
1.	Procurement of foodgrains, sugar, oil etc. for public distribution against quota allotment for the State.	F.C.S. Department of the Government.	Full powers.	Subject to Budget provision.
2.	Expenditure on transportation of foodgrains, etc.	F.C.S. Department of the Government.	Full powers.	Subject to the provision in the Budget and fixation of the approved rates through tenders.
2.	Expenditure on transportation of foodgrains, etc.	Director (FCS).	Rs. 25,000 in each occasion.
3.	To sanction write off of losser on account of damages, leakage etc.	Department of the Government.	Rs. one lac per annum.	Subject to the scrutiny that the losses were not due to any negligence on the part of any Government servant and that the percentage of losses does not exceed 1% of the quantity handled in a year at a particular depot/godown.
P. W.D./Elect/FCD/Phed/Mid
1.	To accord A/A & E/S to works-roads/ bridges/ buildings/ RWSSP/ Repair and maintenance of river embankment and drainage, misc. works like playgrounds, land development, plantation etc. in the District levels.	Secretary/ Commissioner.	Rs. six lacs.	Subject to availability of funds for the works in the approved works programmes prepared and duly approved by the competent authority.
		CE/Addl. CE.	Rs. four lacs.
		Deputy Commissioner of the the concerned District.	Rs. two lacs.	Subject to availability of funds of the works as allocated by the concerned Department and on the recommendation of the District Level Committee consisting of DC, EE and District Planning Officer concerned. For A/A and E/S exceeding Rs. two lacs approval of the competent authority should be obtained.
		EE.	Rs. one lac.	The EE in the District Level shall exercise the sanctioning powers for E/S and Technical sanction as prescribed in the CPWD Manual and Codes and as per instructions issued by the Government from time to time. The EE is however authorised to issue/place work orders up to Rs. two lacs to the agency as recommended by the District Level Committee.
2.	To accord A/A & E/S to works, roads and buildings (Revised estimates).	CE/Addl. CE.	Up to an excess of 10% over the original estimate subject to the revised estimates being within their power of sanction.
Revenue Department
1.	Sanction to expenditure on gratuitous relief in connection with prior concurrence.	Deputy Commissioner	Full powers.	Subject to Budget provision placed at the disposal of the DC and subject to further condition and ceilings that may be prescribed by the Revenue Department with prior concurrence of the Finance Department.
2.	Sanction to the expenditure on medical assistance to the needy persons belonging to ST/SC in extreme hardship.	Deputy Commissioner	Full powers.	Subject to Budget provision and production of certificate from CMO in respect of local treatment and also in accordance with Government of Manipur, Tribal Welfare Department's Memo No. 1/197/77/TW (Part-II), dated 28-5-1977.
3.	For Schemes of PHED/MID.	PWD/ELECT/IFCD.
	To accord A/A & E/S to works- roads/ buildings/ RWSSP/ Repair and maintenance of river embankment land drainage, misc. works like playgrounds, lan development, plantation etc. in the District Levels.	Deputy Commissioner	Rs. two lacs.	Subject to availability of fund for the works as allocated by the concerned departments and on the recommendation of the District Level Committee consisting of DC, EE & District Planning Officer concerned. For A/A & E/S exceeding Rs. 2 lacs approval of the competent authority should be obtained. The EE in the District Levels shall exercise the sanctioning powers for E/S and Technical sanction as prescribed in the CPWD Mannual and Codes and as per instructions issued by the Government from time to time. The EE is however authorised to issue/place work orders up to Rs. two lacs to the agency as recommended by District Level Committee.
4.	For Sericulture Schemes-
(a)	To accord expenditure sanction to implement approved schemes under Plan/Non-Plan and/or sponsored schemes.	Deputy Commissioners within their Districts.	Rs. one lac.	Subject to availability of finds as allotted by the department for beneficiaries selected by the State Level Sericulture Industrial Advisory Board/District Level Sericulture Selection Board.
(b)	To accord expenditure sanction to the purchase of all types of cocoon.	-do-	Rs. 0.25 lac.	Subject to availability of funds by the concerned department.
(c)	To accord expenditure sanction in respect of decentralised Sericulture Schemes, viz. (1) Mulbery Block Plantation, (2) Riverside plantation and (3) Control of Jhum Cultivation.	-do-	Rs. 0.20 lac.	Subject to availability of funds as allotted by the department from time to time and also on the recommendation of District Level Committee consisting of DC, District Sericulture Officer, District Planning Officer and DH & SC Officer.
5.	For Medical Department- Payment of incentive money to the acceptors of terminal Family Planning Methods (Tubectomy/Visectomy operation).	All Deputy Commissioners excluding DC, Imphal.	Up to Rs. 10,000 in each case/occasion subject to annual ceiling of Rs. one lac.	Subject to budgetary allotment of funds for the purpose given by the Government or the Directorate of Health, as the case may be.
6.	For Home Department-
(a)	Ex-gratia payment to victims (other than Police personnel) of accidents/extremist act ion/communal riots/ethnic violence.	Deputy Commissioner concerned in whose jurisdiction incident occurred.	Full powers.	Funds for the purpose will be provided in the Head of Rehabilitation Department and the sub-allocation to the DCs will be made by the Home Department from time to time. The rates of ex-gratiapayable shall be as laid down by the Government from time to time.
(b)	Ex-gratia payable under Calamities Relief Fund (CRF).	-do-	Full powers.	Subject to allocation of funds by the State Level committee of CRF and as per the scale/norms prescribed by the Revenue Department.
7.	For Rural Development Department- Sanction to expenditure on IRDP, JRY & EAS.	Deputy Commissioner concerned.	Full Powers.	Subject to ceiling to the extent of allocation of funds placed at the disposal of DCs and also subject to schemes finalised by DRDAs and approved by SECC on IRDP & JRY.
Tribal Welfare Department
1.	Sanction to expenditure on medical assistance to needy people belonging to ST/SC in extreme hardship.	Director, TW.	Full Powers.	Subject to availability of fund, recommendation of the Medical Board external treatment and also the Government of Manipur, TW Department's Memo No. 1/197/77-TW (Pt-II), dated 28-5-1977.
		Deputy Commissioner.	Full powers.	Subject to Budget provision and funds as allocated by the Department and production of certificate from CMO in respect of local treatment and also in accordance with Government of Manipur, TW Department Memo No. 1/197/77-TW (Pt-II), dated 28-5-1977.
2.	To sanction grant-in-aid to autonomous bodies, voluntary Organisations / Individuals of non-recurring nature, etc.	Administrative Department.	Rs. one lac.	Subject to Budget provision and in strict compliance of the provisions of the GFRs relating to grant-in-aid. Sanction should not be made for works etc. under this delegated power.
3.	To accord A/A & E/S to works/roads/ bindings/RWSSP/bridges/ repairs & maintenance of roads/ bridges/buildings/drainage sliding of earth/river embankment, misc. works like playgrounds, land development, etc.	Director, TW.	Rs. 0.25.	Subject to availability of fund for works included in the approved work programme. For A/A and E/S exceeding Rs. one lac approval of the competent authority should be obtained.
		Director, TW.	Rs. one lac.	The EE/TD shall exercise the power of Technical sanction as prescribed in the CPWD Manual and Codes and as per instructions issued by the Government from time to time. The EE/TD is however authorised to issue/place work order up to Rs. one lac to the agency as recommended by the Director subject to the administrative approval for the work having been obtained.
4.	To accord E/S for payments of running bills/final bills/hand receipts, etc.	Director, TW.	Rs. one lac.	Subject to E/S by competent authority and release of funds from Finance Department.
5.	To purchase store materials for construction of structural works such as buildings, roads, etc. from authorised stockists/dealers/ agents i.e transportation, loading and unloading charges, etc.	-do-	Rs. one lac.	Subject to availability of funds and quantity required for approved works as included in the approved work programme and completion of tender formalities.
6.	To accord expenditure sanction for implementation of development schemes other than works, like buildings/bridges/ roads, etc.	Director, TW.	Rs. one lac.	Subject to Budget provision and availability of funds and recommendation of the Tribal Advisory Board (State Level) and the technical approval of the concerned Technical Department.
Tourism Department
1.	Rent, rates and taxes.	Manager (Sr.), Hotel Imphal.	Full powers.	Subject to- (a) Availability of fund in the authorised PDA of Hotel Imphal, or (b) Budgetary allotment of funds given by the Government or, the Director (TSM), as the case may be.
2.	Payment of salary.	-do-	Full powers.	-do-
3.	Purchase of various types of foodstuff, kitchen equipment, house keeping materials including detergents, linen, first aid box, stationery, staff uniforms, electrical goods and plumbing equipments, machineries, fuel, coal from open market/reputed firms/authorised stockists/ agents including transportation, loading and unloading charges, demurrage, furniture, fixtures and maintenance of building.	Manager (Sr.), Hotel Imphal.	Up to Rs. 5,000 at a time.	-do-
		Director (TSM) Up to Board.	Rs. 25,000 at a time.
			Up to Rs. one lac at a time.	The Board referred to in column 3 shall be as constituted by the Tourism Department in consultation With Finance Department.
Sericulture Department
1.	(a) To accord E/S to implement approved schemes under plan, non-plan and/or sponsored schemes.	Director (Seri).	Rs. one lac.	Subject to availability of funds allotted by the Department for beneficiaries selected by the State Level Sericulture Industries Advisory Board/District Level Sericulture Selection Board.
1.		Deputy Commissioner within their Districts.	Rs. one lac.
(b)	To accord E/S to the purchase of all types of cocoons.	Director (Seri).	Rs.0.50 lac.	Subject to the availability of funds as allotted by the concerned department.
		Deputy Commissioners within their districts.	Rs.0.50 lac.
		Districts Sericulture Officer.	Rs. 0.05 lac.
(c)	To accord respect of E/S in decentralised Sericulture Schemes viz., (1) Mulberry Block Plantation; (2) Riverside Plantation; and (3) Control of Jhum Cultivation.	Director (Seri).	Rs. 0.20 lac.	Subject to availability of funds as allotted by the Department from time to time and also on the recommendation of District Level Committees consisting of DC, DSO, District Planning Officer, District Horticulture & S.C. Officer.
(c)		Deputy Commissioners within their districts.	Rs. 0.20 lac.
2.	On purchase of Silk Yams/Silk Fabrics.	Director (Seri).	Up to Rs. 0.50 lac on each occasion.	Subject to availability of funds and subject to further condition that the purchase should be approved by the Purchase Advisory Board in which the Administration Department and the Finance Department are represented and subject to prescribed purchase procedure being followed.
Forest Department Civil Works
1.	To accord administrative approval of plans and estimates for civil works viz., construction of buildings and roads to be executed either departmentally or through contractor.	PCCF.	Rs. four lacs.	Subject to Budget provision and as per approved work programme, Safeguards/Precautionary measures should be adopted to avoid payment against the same work of construction of roads as executed and paid already by other agencies or under other programmes. Further, provisions of GFR 137, 140 and 141 should be followed strictly.
		CCF.	Rs. one lac.
		CF.	Rs. 0.50 lac.
		ACF & DFO [Where ACF functions as HOO & DDO].	Rs. 0.20 lac.
2.	Execution of petty works and ordinary repairs of Government buildings including sanitary fittings, water supply and electric installations.	PCCF.	Rs. 0.30 lac.	Subject to Budget provision and as per approved work programme. Safeguards/Precautionary measures should be adopted to avoid payment against the same work of construction of roads as executed and paid already by other agencies or under programme. Further, provisions of GFR 137, 140 and 141 should be followed strictly.
		CCF.	Rs. 0.20 lac.
		CF.	Rs. 0.10 lac.
		ACF & DFO [Where ACF functions as HOO & DDO].	Rs. 0.05 lac.
Special Powers to the Forest Department
1.	Acceptance of sale of forest produce for outright sale of minor forest produce, timber or block/mahal of timber or minor forest produce.	PCCF.	Rs. two lacs	Subject to the minimum reserve price fixed from time to time by the Administrative Department in consultation with the Finance Department and crediting of sales tax component to Government.
		CCF.	Rs. one lac.
		CF.	Rs. 0.50 lac.
		ACF & DFO [Where ACF functions as HOO & DDO].	Rs. 0.10 lac.
2.	Acceptance of monopoly fees on the basis of auction/sale in respect of block/ mahal of timber or minor forest produce for which royalty has already been fixed by the Government.	PCCF.	Full powers.	Do.
		CCF.	Full powers.
		CF.	Full powers.
		ACF & DFO [Where ACF functions as HOO & DDO].	Full powers.
3.	Power to dispose of forest produce seized for any forest offence.	PCCF.	Rs. five lacs subject to a maximum of Rs. ten lacs per annum.	Subject to rates fixed by the Administrative Department in consultation with the Finance Department and compliance of any instructions/guidelines issued in this regard.
		CCF.	Rs. two lacs.
		CF	Rs. one lac.
		ACF and DFO [Where ACF functions as HOO & DDO].	Rs. 0.10 lac in each case subject to a maximum of Rs. 0.50. lac p.a.
4.	Sanction expenditure on creating new plantation, afforestation, soil conservation measures.	PCCF.	Rs. two lacs.	Subject to Budget provisions in and conformity with the scheme/work programme already approved by the Government and compliance of instructions/guidelines issued in this regard.
		CCF.	Rs. one lac.
		CF.	Rs 0.50. lac.
		ACF and DFO [Where ACF functions as HOO & DDO].	Rs. 0.10 lac.
5.	Sanction expenditure on Departmental extraction of timber and other MFP.	PCCF.	Rs. two lacs.	-do-
		CCF.	Rs. one lac.
		CF.	Rs 0.50. lac.
		ACF and DFO [Where ACF functions as HOO & DDO].	Rs. 0.10 lac.
6.	Sanction expenditure on maintenance of old plantation, weeding, thinning, etc.	PCCF.	Rs. 0.50 lac.	Subject to Budget provision.
		CCF.	Rs. 0.30. lac.
		CF.	Rs. 0.20 lac.
		ACF and DFO [Where ACF functions as HOO & DDO].
7.	Sanction expenditure for extraction of timber and other MFP through contractors or any other agency for supply to the Department.	PCCF.	Rs. one lac.	Subject to availability of funds and in conformity with the scheme already approved by the Government.
		CCF.	Rs. 0.50 lac.
		CF.	Rs. 0.20 lac.
		ACF and DFO [Where ACF functions as HOO & DDO].	Rs. 0.05 lac.
8.	Expenditure on continuing scheme (plan and non-plan).	PCCF.	Rs. two lacs.	Subject to availability of funds and inclusion of work in scheme/work programme.
		CCF.	Rs. 0.50 lac.
		CF.	Rs. 0.30 lac.
		ACF and DFO [Where ACF functions as HOO & DDO].	Rs. 0.10 lac.
Industries Department
1.	Sanction of subsidy for power, equipment, interest testing, transport management, trial, workshop, shed, etc.	GM (DIC).	Full powers.	As per pattern of the approved schemes subject to availability of funds in the Budget for the schemes.
2.	To give certificates under the Sales Tax Loan Scheme and Sales Tax Exemption Scheme.	-do-	Full powers.	Subject to approved pattern of the scheme.
3.	Assessment of capacity of import licence.	-do-	Full powers.	As delegated to the Director of Industries, Manipur.
4.	To recommend Telephone priority to industrial units.	-do-	Full powers.	-do-
5.	To issue investment certificate.	-do-	Full powers.	-do-
6.	Registration of SSI units/ancillary units.	-do-	Full powers.	In the District.
7.	To issue quality marks.	GM (DIC)	Full powers.
8.	Allocation of shed and plot in Industrial estate in the District.	-do-	-do-
9.	Sanction loan to Small Scale Industries.	-do-	Up to Rs. 0.30 lac or 80% of the paid up capital whichever is less.
10.	To issue land certificate required by the Industrial Units.	-do-	Full powers.	As per approved pattern of the scheme.
11.	To operate hire purchase scheme of NSIC.	-do-	Full powers.	-do-
12.	Allocation of controlled/scarce raw materials to the units in the District.	-do-	Full powers.	Subject to allocation of the quota by the Director of Industries district-wise.
13.	10-15% outright grant scheme (Capital subsidy).	-do-	Full powers.	As per approved pattern of the scheme.
14.	Purchase of raw materials.	-do-	Up to Rs. 0.25 lac only for urgent cases.	Subject to availability of funds and in accordance with the scheme.
15.	Approval of schemes for small scale industries and ancillary units.	-do-	Full powers.
16.	Purchase of finished product from the industrial units.	-do-	Rs. 0.10. lac at a time.	Subject to availability of funds.
17.	Purchase of raw materials in respect of Khandsari Sugar Factory.	Director (Ind.).	Rs. 0.25 lac in each case subject to annual limit of Rs. one lac.	Subject to availability of funds and purchase procedures.
18.	Purchase of equipments in respect of Khandsari Sugar Factory.	-do-	Up to Rs. one lac in each case.	Subject to availability of funds and purchase is made from SISI or through CSD without Purchase Advisory Board's approval.
19.	Mineral exploration works-
(a)	Construction of hutment (temporary) in the field camps (with maintenance status up to 3 years' duration).	-do-	Rs. 0.10 lac in each case.	Subject to availability of funds and subject to the scale to be fixed by the Head of Office and observance of construction works procedures.
(b)	Disposal of hutments after close or completion of operation at the discretion and to the best advantage of the Department.	Director (Ind.).	Full powers.	Subject to observance of the procedures for dismantle of buildings, etc.
(c)	Hire of land and/or building for causing/ drilling purpose in the field.	-do-	Rs. 2,500 per annum.	Subject to rent being certified as reasonable by the HDO concerned.
(d)	To incur expenditure in getting the samples analysed/ tested and benefication and industrial utilisation tests carried out by outside.	-do-	Rs. 1,000 in each case.	Subject to Budget provision and the works being in conformity with the schemes or programmes concerned.
20.	Loans and subsidies-
(a)	General Loans under SSI /Handicrafts/ Handloom Schemes.	GM (DIC).	Up to Rs. two lacs in each case.	Subject to Budget provision and subject to prior approval of State Level Advisory Committee in case of General Loans/Subsidies and District Advisory Committees for Seed Margin Money Loans.
(b)	Seed Margin Loans.	-do-	-do-	-do-
(c)	Subsidy for Handloom/Handicrafts and Schemes.	-do-	Full power as per scheme or Rs. 30,000 whichever is less.	-do-
21.	For training centre-
(a)	Raw materials	-do-	Up to Rs. one lac.	Subject to Budget provision and observance of prescribed rules and procedures for purchase of stores.
(b)	Tools, plants & Machineries.	-do-	-do-	-do-
(c)	Training expenses.	-do-	Up to Rs. 0.20 lac in each case.	Subject to availability of Budget provision and guidelines/instructions issued in this regard.
(d)	Study Tour/ Excursion.	-do-	Up to Rs. 0.20 lac.	-do-
Youth Affairs and Sports Department
1.	Grant-in-aid/Financial assistance to organisations/associations, etc. for organising/participation of District/ State/ National / International Level Tournaments/ Championships/ Meets, coaching /trial selection, etc.	Director (YAS).	Up to Rs. 0.30 lac in each occasion.	Subject to clear availability of funds and in accordance with rules to be framed in consultation with the Finance Department and subject to further production of utilisation certificates and reports.
2.	Deputation of sport/ athletic teams, students, non-students, in District/ State/ National/ International Level Tournaments, Championship, Meets, Coaching, Trial, Selection, NSS Camp etc.	Director (YAS).	Up to Rs. 0.20 lac in each occasion.	Subject to availability of funds.
3.	Purchase of sports materials.	Director (YAS).	Up to Rs. 0.10 lac in each occasion subject to a maximum of Rs. one lac per annum.	Subject to availability of funds and following prescribed purchase procedures.
Directorate of Treasuries and Accounts
1.	Payment authority for non-judicial stamps.	Director of Treasuries & Accounts.	Full Powers.
2.	Printing of Forms/ Schedules, etc.	-do-	Full powers.	Subject to Budget provision and the printing is to be got done at Government Press.
3.	Charges of remittance of treasury.			Subject to availability of funds.
Law and Legislative Affairs Department
(In respect or Language Cell)
1.	Expenditure on payment of translation fee or honorarium or sitting allowance for translators engaged for certain specified jobs of translation of laws, rules orders, etc. in official language Manipuri.	Secretary (Law).	Full Powers.	Subject to Budget provision and approved rates and subject to a separate order to issued in consultation with the Finance Department.
2.	Printing, binding and publication of laws, rules, orders, law journals, etc. in Manipuri language as authorised texts in the language.	Secretary (Law).	Full powers.	Subject to Budget provision and the printing is done at the Government Press or at a private press when the Government Press certifies its inability to do so.
State Academy of Training
1.	Fee/Honoraria for resource persons from Government of India Organisation, such as: (1) ISTM, Department of Personnel and Trg., Government of India; (2) NIRD, Regional Office or National HO; (3) Ministry of Rural Development; (4) Any other Institutions under the direct control and management of Government of India.	Directors General.	Full powers.	Subject to availability of funds within approved norm which may be prescribed in consultation with the Finance Department.
2.	Hospitality and working lunch.	Director General.	Rs. 0.10 lac in each case.	Subject to availability of fund in the Budget and as per the norm which may be prescribed from time to time in consultation with the Finance Department.
3.	Training programme under Central Plan Training Scheme.	-do-		The honoraria, TA/DA etc. fixed for the State Government should be applied.
4.	Grant of Fee/Honoraria to Lecturers, other than Faculty Member of the Institute.	-do-	Full powers.	Subject to availability of funds and subject further to rules framed by DP and AR (AR Divn.) in consultation with the Finance Department.
Command Area Development Authority
1.	To accord A/ A & E/S to works, roads/ buildings/ culverts/ channels/ canals/ drainage embankment and other misc. works.	Administrator.	Up to Rs. one lac in each case.	Subject to availability of fund for works included in the approved work programme. For A/A and E/S exceeding Rs. one lac approval of the competent authority should be obtained. The SE and EE of CAD A shall exercise the power of Tech. Sanction as prescribed in the CPWD Manual and Codes and as per instructions issued by Government from time to time. They as however authorised to issue/place work order up to Rs. one lac to the agency as recommended by the Administrator subject to the Administrative approval for the work having been obtained.
2.	To accord A/A & E/S to the purchase of store materials for works other than cement.	Administrator.	Up to Rs. one lac in each case.	Subject to Budget provision and inclusion of the work in the approved work programme and subject 'to prescribed purchase procedures being followed.
3.	Expenditure on transportation of stores/stocks.	-do-	-do-	-do-
Science, Technology and Environment
1.	To accord expenditure sanction in respect of approved components of projects sanctioned by the State or Central Government.	Director (STE).	Up to Rs. 10,000 in each case.	Subject to availability of fund under the sanctioned projects.

Schedule IV

List of Heads of Departments Manipur

Administrator, Command Area Development Authority, Manipur.
Additional Chief Engineer, Minor Irrigation Department, Manipur.
Additional Director of Employment, Manipur.
Additional Director of Adult Education, Manipur.
Chief Secretary, Government of Manipur in respect of Manipur Secretariat and Rehabilitation Department.
Chief Engineer, Power, Manipur.
Chief Engineer, 1FCD (Wing-I), Manipur.
Chief Engineer, IFCD (Wing-II), Manipur.
Chief Engineer, PHED (Urban), Manipur.
Chief Engineer, PHED (Rural), Manipur.,
Chief Town Planner, Manipur.
Commissioner of Excise, Manipur.
Controller of Technical Education, Manipur.
Commissioner of Taxes, Manipur.
Director General of State Academy of Training, Manipur.
Director General of Police, Manipur.
Director of Sports and Youth Services Department, Manipur.
Director of Development of Tribals and Backward Classes, Manipur.
Director of Industries, Manipur.
Director of Information and Public Relations, Manipur.
Director of Tourism, Manipur.
Deputy Commissioner, Imphal District, Manipur.
Deputy Commissioner, Bishnupur, District, Manipur.
Deputy Commissioner, Churachandpur District, Manipur.
Deputy Commissioner, Chandel District, Manipur.
Deputy Commissioner, Thoubal District, Manipur.
Deputy Commissioner, Ukhrul District, Manipur.
Deputy Commissioner, Senapati District, Manipur.
Deputy Commissioner, Tamelglong District, Manipur.
Director, State Lottery Department, Manipur.
Director of Arts and Culture Department, Manipur.
Director of Agriculture, Manipur.
Director of Horticulture, Manipur.
Director, Veterinary and Animal Husbandry Services, Manipur.
Director, Medical and Health Services, Manipur.
Director, Family and Children Welfare Bureau, Manipur.
Director of Economics and Statistics, Manipur.
Director of Fisheries, Manipur.
Director, Social Welfare Department, Manipur.
Director of Sericulture, Manipur.
Director, Planning Department, Manipur.
Director, Printing and Stationery, Manipur.
Director of Prosecution, Manipur.
Director, Local Fund Audit, Manipur.
Director, Treasuries and Accounts, Manipur.
Director, Science and Technology, Manipur.
Director of Education (U), Manipur.
Director of Education (S), Manipur.
Director, State Council of Educational and Research Training and Non-Formal Education, Manipur.
Director of Transport, Manipur.
Director, Settlement and Land Records, Manipur.
Director, Rural Development and Panchayati Raj, Manipur.
Director, Municipal Administration, Housing and Urban Development, Manipur.
Director, Manipur Fire Service, Manipur.
Director, Food and Civil Supply Department, Manipur.
Deputy Commissioner, Labour, Manipur.
District and Sessions Judge (East), Manipur.
District and Sessions Judge (West), Manipur.
Director of Small Savings, Manipur.
Director, Institutional Finance Cell, Manipur.
Engineer-in-Chief, PWD Manipur.
Inspector General of Registrations, Manipur.
Inspector General of Prisons, Manipur.
Judge, Family Court, Manipur.
Joint Director of Craftsmanship Training, Manipur.
Principal Chief Conservator of Forest, Manipur.
Registrar, Co-operative Societies, Manipur.
Registrar, Gauhati High Court in respect of Imphal Bench.
Resident Commissioner, Manipur Bhavan, New Delhi.
Secretary (Law), Government of Manipur in respect of Public Prosecutor (High Court)-cum-Government Advocate (High Court, and Language Cell).
Secretary to Governor, Manipur.
Secretary, Assembly Secretariat, Manipur.
Secretary, (Education) Government of Manipur in respect of Stationery and Printing.
Secretary (Revenue), Government of Manipur.
Secretary, Manipur Public Service Commission.
Secretary, (Labour) Government of Manipur in respect of Man-power Planning Department.
Group Commander, NCC, Imphal.

N.B. - This does not ipso facto confer the power of FR/SR which are to be separately declared by the Government.

Manipur Delegation of Financial Powers Rules, 1995