Rajiv Gandhi Mission for Watershed Management

CHAPTER - 1
INTRODUCTION
1.1 These regulations may be called the Administrative and Financial
Regulations of the Rajiv Gandhi Mission For Watershed Management.
1.2 These regulations shall come into effect from the date, these are adopted by
the Executive Committee of the Rajiv Gandhi Mission For Watershed
Management. They shall be placed before the General Body for ratification at
its next meeting.
1.3 Any other item/clause having implications and not covered under these
regulations shall be decided by the Executive Committee.

CHAPTER - 2
DEFINITIONS
2.1 Unless the context requires otherwise :
a. Words and expressions used in these regulations but not defined shall
have the meanings respectively assigned to them in Rule 4 of the Rules of
the Rajiv Gandhi Mission For Watershed Management.
b. The word "Rules" means the Rules of the Rajiv Gandhi Mission For
Watershed Management registered alongwith the Memorandum of
Association and as modified from time to time in accordance with the
procedure laid down in this regard.
c. The word "Regulations" means the Regulations of Rajiv Gandhi Mission
For Watershed Management framed under para 3 5 of the Rules adopted
by the Executive Committee in consultation with the Government of
Madhya Pradesh.
d. The-word "Mission" means Rajiv Gandhi Mission For Watershed
Management.
e. "Mission Director" shall mean the Mission Director of the Rajiv Gandhi
Mission For Watershed Management, appointed by the Government of
Madhya Pradesh. The Mission Director shall also be the Ex-Officio
Additional Secretary or Deputy Secretary of Government of Madhya
Pradesh. Mission Director shall be responsible for the administration of the
affairs and funds of the Mission. Mission Director shall work under the
direction and guidance of Chairman of the Executive Committee. Mission
Director will have the power to exercise all the powers mentioned in Rule
40 of the Rules of Rajiv Gandhi Mission for Watershed Management.
f. "Administrative Officer" means an of the Rajiv Gandhi Mission For
Watershed Management at the State Mission Office declared as such
under an order issued by the Mission Director for dealing with all
administrative and office matters of the Mission.
g. "Accounts Officer" means the Accounts Officer of the Rajiv Gandhi Mission
For Watershed Management appointed by the Mission Director. He will:

i. Advise the Mission Director in dealing with all financial, accounting
and audit matters and act under the control, direction and guidance of
the Mission Director.
ii.
iii.
iv.
Supervise the day to day work of the Budget, Finance. Audit and
Accounts in the State Mission Office and guide the Chief Executive
Officer of Zila Panchayat of each district in these matters as and when
required.
Inspect the accounts at all levels or at any other place where the
accounts of the Mission are maintained.
Call for such information from any authority as may be required for the
preparation and sanction of the budget estimates, preparation of
annual accounts and processing of objections raised by the Audit. All
matters of the Mission requiring financial advice shall be referred to
Mission Director.
h. "Bank" means a nationalised public sector bank or its subsidiary institution in
which the funds of the Mission may be kept in current/savings or fixed deposit
account.
i. "Head of Department" means the Mission Director at the State level.
j. "Budget" means the statement of estimated income and expenditure of the
Mission for any Financial year as approved by the Competent Authority.
k. "Capital. Expenditure" means expenditure involved in the acquisition of assets of
permanent nature including a portion of revenue expenditure, which is especially
treated so under the orders of competent authority.
l. "Capital Receipts" means receipts realised from the sale or disposal of assets,
equipments or any specific portion of revenue receipts so treated.
m. "Recurring Expenditure" means expenditure other than capital and debt
expenditure on items of routine nature, such as, pay and allowances of staff,
office expenses, expenditure on minor repairs etc.
n. "Receipts" means receipts other than capital and debt receipts, of routine nature,
such as, rent receipts, interest on Bank deposits. etc.

o. "Head of Account" means the sector of component programme provided in the
budget with the objective of classifying the income and expenditure of the
Mission.
p. "Sub-Head" means a head Subordinate to a Head of Account indicating a series
of activities within a programme
q. "Detailed Head" means a breakup below a Sub Head. A detailed head indicates
the nature of expenditure on a scheme: activity in terms of inputs, such as.
"Salaries" office expenses" etc.
r. "Financial Year" means the year commencing on 1st April of a calendar year and
ending on 3 1st March of the following calendar year.
s. "Competent Authority" means Authority to whole powers to accord approval or
sanction expenditure vests or is delegated.
t. "Administrative Approval" means formal acceptance by the competent authority
for incurring expenditure on a work or piece of the work as the case may be.
u. "Financial Sanction" means sanction accorded by the competent authority to the
expenditure by a separate order or by signature or countersignature on bills or
proposals.
v. "Non-Recurring Expenditure" means expenditure on items or works incurred less
frequently in a year or for less than one year.
w. "Recurring Charge or Expenditure" means expenditure incurred on an item or a
work, frequently or for a period more than a year.
x. "Secured Advance" means an advance made on the security- of materials
brought at s of work by a contractor.
y. "Technical Sanction" means sanction given to a properly detailed design and
estimate of the cost a work of construction or repair proposed or to be carried out
for the Mission by a Technical Officer to whom the power is delegated.
z. "District Mission Leader" means the Collector of the District concerned.

CHAPTER -3
COMMITTEES TO BE APPOINTED BY THE EXECUTIVE COMMITTEE
3.1 The Executive Committee shall appoint the following committees for enabling it
to exercise its responsibility/authority efficiently :
1. Programme Management Committee
2. Purchase Committee
The constitution, powers and functions of the Programme Management Committee
and Purchase Committee are laid out in this section
3.2 Programme Management Committee :
1. It shall consist of :
i. Secretary (Rural-Development Department)
ii.
iii.
iv.
Secretary (Panchayat Department)
Mission Coordinator
Mission Director
v. Mission Advisor
vi.
Chief Executive Office: of three Zila Panchayats on rotation basis
The Programme Management Committee may co-opt any other member,
official or non-official, as deemed necessary for the successful conduct of
the programme.
2. The functions of this committee will be
a. To meet once in three months
b. To plan and promote the activities of the Mission, so as to achieve
the objectives of the programme.
c. To ensure convergence and synergy between the activities and
schemes of various departments having an impact of integrated and
sustainable development in rural areas.
d. To design institutional arrangements- both formal and informal for the
smooth implementation of watershed management programme.

e. To monitor the implementation of the programme and take corrective
steps whenever necessary.
f. To ensure that there is an internal audit each year.
g. To ensure that all district units and other bodies receiving funds for
implementation of the Mission activities, maintain records in the
prescribed manner.
h. To prescribe action to be taken in case of noncompliance with rules,
regulations and norms by an individual or a unit or any associated
body.
I. To ensure that the annual report and statement of accounts are
submitted to the Executive Committee and General Body within a
reasonable time.
3. The Programme Management Committee is an Authority of the Mission
under Rule 20 (ii) of the Mission's Rules.
3.3 Purchase Committee :
1. It shall consist of :
i. Mission Director - Chairman
ii.
iii.
iii.
iv.
Joint Development Commissioner of Mission (ex-officio)
Joint Development Commissioner or Superintending Engineer of the
Office of Development Commissioner (Nominated by Development
Commissioner)
Chief Accounts Officer of Office of Development Commissioner. (Esofficio)
Accounts Officer of the Mission
The Committee may co-opt any other person as a member, depending on
the requirements of the situation
2. The functions of this committee will be to :-
a. Meet as and when required
b. Float tenders, valuate and negotiate offers and award purchase

orders for items costing Rs. 50000.00 and up to Rs. 10.00 lakh.
c. Ensure that all purchases from the funds of the Mission are in
compliance with regulations and norms.
The Purchase Committee is an Authority of the Mission under Rule
20 (ii) of the Mission's Rules and it will frame regulations, byelaws
and procedures relating to procurement of materials as per financial
code of Government of Madhya Pradesh.

CHAPTER - 4
BUDGET ESTIMATES
4.1 The Budget Estimates of the Rajiv Gandhi Mission For Watershed Management
will be prepared annually for each Financial year on the basis of the guidelines of
the Executive Committee. The Budget for each Financial year shall be prepared by
the Administrative Officer under the overall guidance of the Mission Director. The
Administrative Officer will be assisted by the Accounts Officer.
4.2 The Budget estimates will consist of the following :
i. A statement of Budget proposals at a glance.
ii.
iii.
A statement of Income of the Mission for the relevant financial year.
A statement of Expenditure for the relevant financial year which will
comprise of Capital Expenditure and Recurring Expenditure including
management expenses.
4.3 The main items of receipts of the Mission are :
i. Grant in aid received from the Department of Panchayat and Rural
Development, Government of M.P.
ii.
iii.
iv.
Donations or assistance of any kind received from foreign governments or
multi-national agencies. Donors under bilateral or multilateral agreements.
Contributions from the Training and Community Organisation component of
the funds made available to districts for implementation of Rajiv Gandhi
Mission For Watershed Management.
Contributions from the outside institutions and public as may be decided by
the Executive Committee.
v. Miscellaneous Receipts.
4.4 The main items of expenditure of the Mission fall under the following categories :
A. Capital Expenditure - Non-Recurring Expenditure On :
i. Purchase of office equipment including Computers office machines
and office furniture and fixtures for State Mission Office
ii.
Purchase of Vehicles

iii.
Purchase of miscellaneous field equipments and apparatus
B. Recurring Expenditure On :
i. Salary including allowances of
a. Officers and staff including those appointed on deputation or on
contract.
ii.
iii.
iv.
Honorarium to experts and guest lecturers
Office expenses including electricity charges, water charges, printing
and stationery, post and telegraph charges, telephone charges, fax
charges etc.
Fuel, Oil and lubricants for vehicles.
v. Repairs to vehicles.
vi.
vii.
Repairs to machines, apparatus and equipments.
Repairs and maintenance of buildings.
viii. Preparation of manuals and Purchase of various kits.
equipments/materials for training
ix.
Purchase of Library Books, Journals etc.
x. Supply of Hand Book and training manual, material etc. to Resource
persons
xi.
xii.
xiii.
xiv.
Expenses on Meetings.
Expenditure on Trainings/Seminars Workshops/Exhibition etc.
Expenditure on pilot studies and evaluation studies.
Traveling allowances.
4.5 The major expenditure of the mission is financed from graint in aid received from
Government of Madhya Pradesh. It is, therefore, necessary to prepare Budget
estimate of the Mission as required by government for incorporation of the figures
in their Budget estimates. Similarly, there is time schedule prescribed by
Government for the Heads of Government Offices for submission of their budget
estimates. The time schedule prescribed by Government for submission of Annual

and Revised Estimates shall be adhered to while submitting budget estimate of
Mission to the respective Government Departments.
4.6 The estimates under detailed heads will be rounded off to the nearest thousand of
Rupees.
4.7 Approval of Executive Committee : The State Budget Estimates will be prepared on
the basis of assessment of activities and requirement as per the action plan. The
Budget estimate duly prepared will be placed before the Executive Committee for
scrutiny and approval.
4.8 The fund of the Mission shall not be re-appropriated by such expenditure which has
not been sanctioned by the competent authority in this regard.
The following general conditions shall be kept in view while proposing reappropriation
of funds :
a. Re-appropriation of funds from one unit to another unit may be sanctioned
by the authority so empowered under delegation of Financial Power Rules,
any time during the year but before the close of the financial year.
b. Re-appropriation of fund shall be made only when it is known or anticipated
that funds to be transferred from one unit to another unit will not be utilised
in full and that savings under the Heads of Account are likely to become
available.
c. Fund shall not be re-appropriated to meet expenditure on any item not
provided for or contemplated in the Sanctioned Budget Estimates.
d. Re-appropriation of funds shall not be permitted from Revenue to Capital
and Capital to Revenue.
4.9 Watching the progress of expenditure :- It is the duty of Accounts Officer to watch
the progress of expenditure under each head as compared to the budget
provisions made and grants received and expected to be received from
government. If abnormal increase in expenditure is noticed under any particular
head it shall be promptly brought to the notice of the Mission director.

CHAPTER - 5
ACCOUNTS
5.1 Complete Accounts in respect of each transaction by the Mission and its Officers in
the districts as well, shall be maintained in the same manner as required by any
Drawing and Disbursing officer of the state government departments. All provisions
relating to custody, preparation and maintenance of such accounts shall apply as
prescribed for a state government office mutadis-mutandis.
5.2 The following registers and records shall be maintained by the Mission office at the
State level.
1. Initial Accounts
i. Cash Book
ii.
Ledger
iii.
Journal
iv.
Register of Temporary Advances
v. Register of Cheques/Bank Drafts and Money Orders Received.
vi.
Cheque Book and Receipt Book Register.
vii.
Cheques Issue Register.
viii.
Register of Remittances Made To The Bank.
ix.
Bank Pass Book
x. Register of Money Orders, Postal Orders And Bank Drafts
Dispatched
xi.
Bill Register

xii.
Salary And Acquaintance Register
xiii.
Register of Fixed Charges
xiv.
Petty Cash Book
xv.
Register of Government Grants Received.
xvi.
Stock Register.
xvii.
Register of Works
xviii.
Register of Grants To NGOs etc.
xix.
Fixed Assets Register.
xx.
Register of Investments.
xxi.
Classified A/C of The Mission.
xxii.
Monthly Accounts of Receipts And Payments.
5.3 Cash :
The term includes legal tender, coins, currency notes, cheques payable on demand
and demand drafts.
Note : A small supply of revenue stamps may, where necessary for use as receipt
stamps, be kept as part of the cash balance
5.4 Custody of Cash :
1 Every officer and/or employee who is authorised to receive and disburse
Mission money shall keep a cash chest for its security, and for proper
accounting daily cash book will be maintained.
2 Duplicate keys of the cash chest of the State Mission office shall be kept
duly sealed in the custody of the Accounts Officer.

5.5 Verification of Cash Balance :
1. The contents of the cash chest must be counted by the Account Officer
atleast once in a month and the amount compared with the cash book's
balance.
2. The result of verification should be recorded in cash book each time as
follows "Cash Balance" verified by me today and found to be Rupees (in
figures) Rupees (In words) on actual account. Date----------------------
Designation of officer.
Note:- It is advisable to count the cash balance at convenient intervals and record
certificate of counting in the body of the cash-book.
3. Whenever on counting, the cash balance is not found to be as per the cash
book, the position must be recorded on the cash book and a report shall be
submitted to the next higher authority.
4. Unless an error can be set right at once, the excess should be rectified by
making the necessary receipt entry "Cash found excess"' as miscellaneous
revenue. In case of shortage the recovery will be made from the Cashier.
5.6 Receipt of Money :
1. Money on behalf of Mission shall be received only by the employee in
Finance Section who is authorised to do so under special orders of the
Mission Director. In his casual absence, the Accountant shall receive
money.
2. The payer must be given a receipt from the receipt book at the time of
receiving money. All receipts should be signed by the Accounts officer or by
the Accountant.
3. It is the duty of the Accounts Officer to satisfy himself that all money
received has been deposited in the Bank and properly entered in the Cash
Book on the same date.

4. Where money is realised not in cash but by the way of deductions made
from the bills, a receipt may be granted from Receipt Book, if specially
desired by the payer, clearly specifying on the top of receipt "Recovery
made by Deduction" in red ink.
5. If demand for issuing a receipt is made on the ground that the original is lost
only a certificate that the certain sum of certain account from certain person
is received should be issued under the signature of Accounts Officer on
separate paper.
6. Cheques received and accepted should be entered in the Bank column on
receipt side of the Cash Book on the day of the receipt and their credit on
realisation to Mission's account by the bank should be watched. However in
such cases, official receipt to be issued should indicate that receipt is issued
subject to realisation of cheque.
7. In the event of the cheque received being dis-honoured by the bank, on
presentation, the infect shall be promptly reported to tendered by the
Accounts Officer with a demand for payment for cash.
5.7 Form and Custody of Receipt books :
1. Receipt books in machine numbered form should be got printed from the
printing press. This standard form shall be used by the Accounts
Officer/employees authorised to receive the money on behalf of the Mission.
2. The blank receipt books must be kept under lock and key in the personal
custody of the Accounts Officer.
3. An account of money receipt books may be kept in the form of a register
showing their balance in stock from previous year, new books printed, books
issued and the books in balance.
4. The physical verification of blank receipt books in stock should be carried
out every six months on 30th June and 31st December by the Accounts
Officer and a certificate to that effect may be recorded in the register so

maintain.
5.8 Imprest :
1. An imprest representing a standing advance of a fixed sum of money may
be given to the state level officer with the sanction of the Mission Director
who has to make payments of urgent nature frequently. The amount of
imprest to be fixed for the office as a whole should be based on monthly
estimated expenditure on such items which the officer has to incur.
2. The account of Imprest cash should be kept in duplicate by the Imprest
holder. The Counterfoils should be retained by the imprest holder and the
original supported by the necessary vouchers should be forwarded to the
Accounts Officer after due sanction to expenditure incurred is obtained from
the competent authority and with an endorsement, "Pass for Payment" on
each voucher for recoupment, duly initialised in token of approval.
3. Since the imprest cash is held outside the accounts of the Mission, the
impress holding officer should not .keep it idle. The process of incurring
expenditure there from and recouping it from time to time should continue.
The account should be rendered atleast monthly by 25th of each month to
the Accounts Officer for incorporating the expenditure in the cash book and
other accounts. The Accounts Officer should examine the imprest cash
account and supporting vouchers, initial with date in token of approval and
by a formal pay order recorded on the account to authorise the recoupment.
The account should be incorporated in the cash book and other accounts.
4. The imprest holder is responsible for the safe custody of imprest money and
he must at all times be ready to produce the total amount of the imprest in
vouchers and in cash.
5. On the last day of the financial year the balance of the imprest together with
vouchers for expenditure incurred upto that date shall be submitted for credit
to Mission's Account or adjustment as the case may be and a fresh imprest
advance shall be drawn in next financial year.

6. Whenever the employee concerned proceeds on leave, it shall be his duty to
handover the complete account of imprest to the person taking charge of the
post.
7. The imprest granted should be reviewed by the Mission Director and it may
be increased on decreased under his orders on the basis of monthly
average expenditure during the last year.
5.9 Payments :
1. All the payment on behalf of the Mission should be made either in cash by
withdrawing money from account with the bank or by cheques or by advising
Bank to credit money due to an employee to his/her account with the Bank.
2. It is permissible to make payment to supplier of stores or any other person
at his request at his cost and risk through bank drafts with the adjustment of
Bank Commission from his bill.
3. As a rule no cheque should be drawn until it is intended for payment.
Cheques drawn in favour of any contractor/supplier by the Accounts Officer
who has entered in to the contract with the person for work or supply of the
material on proper identification. However, when the payment is made
through other officer such officer should give certificate below the receipt of
the payee contractor or supplier that the cheque is handed over to the payee
or his authorised person on identification.
4. All cheques issued to the outside persons should be "crossed" and payable
to order "A/C Payee" only. Cheques should not be drawn and deposited in
cash chest when they are not required for immediate payment for the
purpose of showing the full amount of grant as utilised.
5. Payment due to contractors or outside suppliers may if so desired by them,
be made to their banks instead of directly making to them provided that (i)
an authorisation from the contractor/supplier is produced in the form of
legally valid document. such as, power of attorney containing authority of the

ank to receive payment and (ii) the contractor's/ supplier's own acceptance
of correctness of the account made out as being due to him by the Mission
or his signature on the bill or other claim preferred against the Mission
before settlement of accounts or claim by payment to the said bank. The
receipt obtained from the bank will constitute a full and sufficient proof of
discharge of payment.
5.10 Cheques and Cheque Book:
1. Cheques/Cheque Books required should be obtained from the Bank on
getting the printed requisition form signed by the officer's authorised to draw
on the bank. The Mission Director and Accounts Officer shall be authorised
to sign cheques. All cheques should be signed by both the officers.
2. Only one cheque book should be used ax a time.
3. Cheque Books on receipt should be carefully examined by the Accounts
Officer, who should count the no. of forms contained in each book and
record a certificate of count on the fly leaf.
4, Cheque Books must be kept in the personal custody of the Accounts Officer.
5. Counterfoils of used books should be preserved for a period of atleast three
years or till the audit by the Accountant General for the period is over
whichever is later.
6. A register of cheques drawn should be maintained in the Mission. Similarly,
stock account of cheque books obtained from the bank should be
maintained showing particulars of the cheque numbers, date of receipt of
cheque books, date of issue for use and balance of bank cheque books. The
physical verification of the blank cheque books in the custody should be
carried out every three months and a certificate recorded in the Stock
Account by the Joint Development Commissioner of Mission.
7. The loss of a cheque book or blank cheque form shall be promptly reported
by the Accounts Officer to the Mission Director and the Bank.

8. If the validity currency of a cheque issued expires owing to it not being
presented at bank within the validity period stipulated by the Bank, it may be
taken back by the Account Officer who should then cancel and attach with
counter foil and draw a new cheque in lieu of it. The fact of cancellation and
the number and date of the new cheque being issued should be entered on
the counterfoil of the old cheque and the number and date of the old cheque
that is cacelled should be entered on the counterfoil of the new one. The fact
that the new cheque having been issued should be entered on the date of
issue in red ink in the cash book but not in the column for payment, a note
being made at the same time against the original entry in the cash book.
9. When it is necessary to cancel a cheque, the cancellation should be
recorded against the relevant entry in the Register of cheques drawn. If it is
in the drawer's possession, it should be destroyed. If the cheque is not in his
possession, the Accounts Officer should promptly request the bank to stop
the payment and after ascertaining that it has been stopped, he should write
back the entry in the cash book and reduce the expenditure in the accounts.
10. A cheque remaining unpaid for any cause for 12 months after its issue,
should be cancelled and its amount written back in cash book and accounts.
11. All corrections and alterations in a cheque should be attested by the signing
officer/s by their full signatures.
5.11 Vouchers :
1. A bill or a cheque becomes a voucher when it is received and stamped
"paid'. As a general rule, every payment including repayment of money
previously lodged with-the Mission for whatever purpose must be supported
by a voucher setting forth full and clear particulars of the claim and its
classification in accounts including those of deductions made from the bill.
2. When it is not possible to support a payment by a voucher or payee's
receipt, a certificate of payment prepared in -manuscript signed by the
Accounts Officer and countersigned by the Mission Director together with a

note explaining the circumstances should always be placed on records. Full
particulars of claim, amount paid, date of payment, object of payment should
invariably be set forth and where this necessitates the use of a regular bill
form, the certificate may be recorded thereon.
3. Every voucher must bear a pay order signed or initialed and dated by the
Accounts Officer. This order should specify the amount payable both in
words and figures. All pay orders must be signed by hand and in ink.
4. Every voucher should also bear or have attached to it an acknowledgment
or receipt of the claimant or payee. This receipt should be taken at the time
of payment.
5. Receipts for net payments exceeding Rs. 500/- must be stamped under the
Indian Stamps Act unless they are exempted from Stamp Duty.
6. As adjustment bills for "NIL" amount involve no payment it is not necessary
to insist upon any acknowledgment of payment in respect of such bills.
7. A single receipt, stamped where ever necessary, given by payee in
acknowledgment of several payments or lump sum payment either in cash
or by cheque made to him on one occasion shall constitute a valid a
quittance. The Accounts Officer should, in such cases give cross reference
on all vouchers to which the receipt relates.
8. All paid vouchers must be stamped "paid & cancel" that they can not be
used a second time. Stamps affixed to vouchers must also be cancelled so
that they may not be used again.
9. Vouchers and quittances shall be filed and retained carefully in "Accounts
Section" as important documents till they are destroyed under the order of
competent authority.
10. Whenever cash memorandums are obtained from the dealers or suppliers,
they are not considered as valid receipts under the provisions of Indian
Stamp Act, unless they contain an acknowledgment of receipt of money

from the person named therein.
5.12 Instructions for Preparation of Form of Bills :
The following instructions with regard to the preparation of form of bills should be
observed :
i. Printed forms of bills should be adopted as far as possible.
ii.
Different forms of bills are prescribed in the regulations for different claims.
Suitable forms of bills appropriate to the types of claims to be prepared and
should be used
iii.
All corrections and alterations in the total of a bill whether made in words or
figures should be attested by the Accounts Officer.
iv.
Corrections and alterations in any part of bills should be attested by the
Accounts Officer by dated initials.
v. When the bills cover charges incurred under special orders or sanctions,
copies of orders or sanctions should be attached to the bills as far as
possible. Otherwise reference of such orders or sanctions should be quoted
against/before the item in the bill.
vi.
The budget provision i.e. sanctioned allotment, expenditure incurred upto
date including the bill and the balance of the provision or budget grain
should be mentioned in appropriate columns in each bill.
vii.
The full account classification i.e. the head of account to which expenditure
is to be debited should be recorded.
viii.
Charges against two or more heads of accounts should not be included in
one bill.
ix.
Any space left blank either in the money column or in the column for
particulars of the bill should be covered by oblique lines.

x. A note to the effect that the amount of the bill is below a specified amount
expressed in whole rupees which is slightly in excess of the total amount of
the bill should be recorded in the body of the bill.
xi.
Rounding - The amount of bill for payment and incorporation in accounts
involving a fraction of a rupee should be rounded off to the nearest full
rupee.
xii.
Payment Vouchers : All bills should be accompanied by a payment voucher.
Payment vouchers should be printed in different colors for easy
identification. The types of vouchers are :
a. Payment in Cash
b. Payment by Cheque
c. Adjustment vouchers
5.13 Register of Investments/Fixed Deposits with Banks etc.:
1. Surplus funds with the Mission not required for immediate expenditure
should be invested in short term deposits with banks or recognised financial
institutions. It is necessary to keep a watch over their investment, renewal
and encashment from time to time. An investment / deposit register shall be
maintained by the Account Officer. The entries in the register should be
attested by him with dated initials.
2. The investment should be made with the sanction of the Mission Director. It
should be ensured that the funds are not lying idle- without interest and are
promptly invested. Certificates /Deposit receipts obtained should be kept in
the safe custody of the Account Officer.

Chapter -6
FINANCIAL RULES
6.1 Arrear Claims :
1. Normally no claim against the Mission should remain in arrears for more
than one year from the date it is due for payment. The claims upto one year
old may be paid after sanction is accorded by the competent authority under
the delegation of powers.
2. The claims which have not been settled within one year for one reason or
the other shall be paid only with the special sanction of the Mission Director.
The officer preferring the claim of more than one year should satisfactorily
explain the reasons for delay to the sanctioning authority and give a
certificate that the claim was not preferred and paid previously. The
Accounts Officer should satisfy himself from the records that no payment
was made previously and take proper precautions to ensure that there is not
entertainment of double claim in future on same account.
3. The one year mentioned in the Rule 6.1.1 should be reckoned as follows :-
a. In case of Traveling Allowance bills from the date of return to head
quarters.
b. In the case of pay on promotion, from the date of order sanctioning
the promotions.
c. In the case of leave salary, the date of order granting the leave.
d. In other cases, from the date on which the claim becomes due.
4. The claims barred by time under the law of limitation or any other law would
not be entertained,
6.2 Pay and Allowances :

1. The employees appointed on deputation and contract, shall draw such pay
and allowances as are provided in the terms of their appointment.
2. The pay an allowances and arrears thereof as sanctioned and revised by
Government of M.P. for its employees from time to time shall also be
applicable for the employees of Mission and shall deemed be automatically
approved and revised as such.
3. The pay and allowances of all employees of the Mission should be drawn in
such form as prescribed by the Mission Director.
4. The Pay Bill should show clearly the sanctioned strength of each cadre with
authority for creation of post. The name of each incumbent shall be shown
against each sanctioned post, under the category of post in which he/she is
working by suitable arrangements.
5. The pay and allowances to be drawn and the deductions to be made from
the pay bill should be strictly according to Service Rules or other rules or
instructions or orders issued in this behalf by the Competent Authority.
6. The Pay bill should be supported by increment certificates signed by the
Mission Director when the increments of the employees are to be drawn.
Similarly copies of orders sanctioning regular leave or appointment orders
should accompany the Pay Bill when leave salary or first duty pay and
allowances are to be drawn.
7. All other accompaniments, such as recovery schedules, in the proper form
should be correctly prepared in respect of GPF/CPF, recovery of advances,
etc.
8. With a view to ensure that the employees get the salary on due date, the
Accounts Officer should see that the pay bills are prepared and signed by
him atleast 4 days in advance. They should be entered in the bill register.
9. In the first week of the month next to that for which the pay and allowances
are drawn, the Accounts Officer should ensure that the deductions made in

espect of each employee from the pay bill are sent by cheques or in cash
as the case may be to the respective officers/institutions/banks concerned
with a forwarding letter where necessary and with schedules of recovery.
The receipts of acknowledgement of the offices to which amounts are
remained should be watched and kept in record. An account of all such
deductions made from the pay bills should be maintained.
10. If any claim of pay and allowances of an employee are drawn for part of a
month or omitted from the monthly pay bill due to leave being not sanctioned
or for any other reason, such claim as soon as it becomes due for payment,
may be drawn in the next month's arrear bill.
11. The pay and allowances/leave salary of the employees of the Mission will be
due for payment on the last working day of the month to which they relate
except for the month of March.
12. However if there are important festivals or bank remains closed on such last
working day the Mission Director may permit the drawal and payment on the
working day earlier to such holidays.
13. The pay and allowances of employees due for part of a month may be paid
before the end of the month when he finally quits service. In such cases the
payment will be due on the day of quitting from service.
14. When an employee dies, his pay and allowances upto the date of his death
should be paid to his legal heirs without considering the time his death or
whether he attending office or not on the date of death.
15. All bills received or prepared and subsequently passed for payment should
be entered in Bill Register to ensure their payments and pendency.
16. The details of individual employees, their scale of pay, provident fund and
other deductions should be maintained in the Mission in the Pay Bill
Register.
6.3 Refund of Revenue :

1. If any amount is credited to Mission's account on account of excess
recovery of rent or any other charges, etc., the refund of such amount to the
person concerned shall be made with the prior sanction of the Mission
Director.
2. Before a remission or refund is allowed the original receipt and entries in
cash book and other accounts should be traced and a note of refund should
be taken against original entries, so as to avoid entertainment of double
claim in future.
6.4 Advance To Employees For Official Purpose :
1. Advance for official purpose such as advance for traveling allowance on
tour, advance for purchase of certain articles/material from the market may
be granted to the employees of the Mission. Bill of such advances should be
preferred in prescribed form. The advance to be granted should be restricted
to the probable expenditure likely to be incurred by the employees on the
object and further to the amount required for one month only.
2. The employees to whom these advances are given should furnish a detailed
account of expenditure incurred, supported by vouchers or by refund as may
be necessary to the sanctioning authority through Accounts Officer within 30
days from the date of sanctioning advance. Normally no further advance
should be granted unless and until the first advance is adjusted/recovered or
account is submitted. Powers of sanctioning advances will be regulated as
per the administrative order of the Mission Director.
3. It is the personal responsibility of the employee to whom the advance is
granted to follow the prescribed procedure in incurring expenditure. He will
be responsible for safe custody of the vouchers and balance amount with
him.
4. The powers to sanction second advance when first advance is outstanding,
in exceptional circumstances, are delegated to the Mission Director within
the limit as specified in administrative order in this behalf.

5. The advances granted but not adjusted within maximum period of one
month from the date of sanction are liable to be recovered from the salary of
the employee concerned.
6. The Accounts Officer should keep a proper watch over adjustment of such
advances by keeping a register of advances. A list of advances remaining
outstanding for more than one month should be submitted by him to the
Mission Director in the first week of each month.
6.5 Advances To Employees of The Mission on Personal Account :
1. Employees of the mission shall be paid advances on personal account as
per the rules prescribed by Govt. of M.P.
2. The names of the employees with their designation and the amount of
advances sanctioned with other pertinent details for each should be clearly
indicated in the form of bill.
3. The bills in which advances are drawn must quote the authority sanctioning
and should have a copy of sanction attached to it.
4. The recoveries of advances through the pay bill should be supported by the
schedules of recoveries of advances in prescribed form.
5. A personal advance to employee i.e. advance granted for purchase of
bicycle, festival advance etc. may be recovered in each or by deduction from
his pay.
6.6 Service Records of Mission Employees :
1. Service records of the mission employees shall be maintained as per the
rules and procedures prescribed by Govt. of M.P.
6.7 Deposits :
1. Deposits received by the Mission should be accounted for in prescribed form
allotting separate pages for each kind of deposit, if necessary.

2. Refund of deposit should be made on the application itself on the sanction of
authority who ordered the acceptance and on the receipt of the person
entitled to receive it.
3. The refund of deposit should as far as possible be supported by original
receipt issued to the depositor. If the deposit is given in the Bank's fixed
deposit or in any other certificate form, the discharge should be given on the
receipt or certificate itself.
4. Before refund is allowed, original entry of receipt in the Deposit Register
should be traced and note of refund against the entry should be made.
5. An abstract of Deposits pending as on 31st March each year should be
drawn, indicating reference of entry in Deposit Register, date of receipt of
deposit and amount.
Lapsed Deposits :
6. Deposits due but not claimed by the parties within three complete account
years should be treated to have been lapsed and will form part of Mission
fund.
7. Refund of lapsed deposits should not be made except with sanction of
Mission Director.
8. The procedure as in the case of deposits should be followed for refund of
lapsed deposit also. The bill should be prominently marked on the top in red
ink "Refund of Lapsed Deposit" to avoid misclassification in accounts.
6.8 Graints-in-Aid From Government :
The Mission receives graints-in-aid every year from the state and central
governments. A register of grants-in-aid in prescribed form should be maintained
so as to know the amount, date of receipt of each type of grants-in-aid and
expenditure booked against each, every month and the balance if any. In order that
the register should serve the purpose of submitting utilisation certificates to

espective governments in time. Separate page may be allotted for each type of
grants-in-aid. The figures of expenditure booked in this Register should be finally
accepted as reconciled figures.
6.9 Transfer Of Charge :
When an employee of the Mission entrusted with the charge of each, store,
stationery, valuable articles or any other property, is transferred or has to relinquish
his charge due to transfer, retirement, resignation or for any other reason, the full
charge thereof should be given by him to his successor. The following points
should be observed :
i. The cash book, imprest and other accounts as the case may be
should be closed on the date of transfer and a note recorded in each
of them over the signature of both the relieved and relieving
employees, showing the cash balance number of unused cheques,
blank receipt books, balance of postage stamps made over and
received in transfer by them respectively.
ii.
In case of stores stationery, a list of articles handed over giving
reference of page of the Stock Register where the articles in balance
are recorded should be prepared and signed by the respective
employees after examination/inspection and counting.
iii.
The relieving employee in reporting to Mission Director that the
transfer of charges has been completed should bring to his notice any
shortage or irregularity noticed during the taking over of charge.
6.10 Security Deposits :
1. Employees of the Mission who are handling cash and entrusted with custody
of cash, store, stamps, cheque book or any other property may be required
to furnish security of the following amount :
S.No. Name of Post
Amount of Security Deposit

(Rs.)
1. Cashier Rs. 2000/-
2. Stores and Stationery Clerk Rs. 1000/-
3. Any other employee Amount will be decided by the
Mission Director
2. The security in the form of financial Guarantee, Policies from the Public
Sector Insurance with a bond to be executed by employee may be obtained
at the cost of the Mission.
3. A Register of security deposits of Employees showing name, designation of
employee, amount of security prescribed, particulars of security furnished
and their further disposal may be maintained by the Accounts Officer.
4. All documents in respect of security should be kept in the personal custody
of the Accounts Officer.
6.11 Preservation & Destruction of Records :
1. The following records should on no account be destroyed :
i. Records connected with expenditure of Mission's work not completed
although beyond the period of limit.
ii.
Records pertaining to cases in which litigation is in progress.
iii.
Records connected with claims to service, personal matters affecting
persons in the service.
iv.
Orders and sanctions of permanent character until revised.
2. The following records may/should be preserved not less than the period
specified against them :

S.No. Description of Records Period Remarks
of Preservation
In Complete Years
1. Cash Book Permanent
2. Pay bills and acquittance 10
rolls
3. Service Book 10 After death or
retirement which ever
is earlier
4. Leave Accounts 5 -Do-
5. TA Bills & Acquittance 5
rolls
6. Account of service postage 5
stamps
7. Register of Dead Stock Permanent When the register is
articles
full, check and carry
forward all live entries
to a new register.
Enter in register with
sufficient details.
8. Annual Report on dead stock Permanent
9. Stationery & forms Register 5
10. Vouchers Permanent
11. Account of expenditure Permanent

S.No. Description of Records Period Remarks
of Preservation
In Complete Years
12. Charge Report 5
13. Casual Leave Register 2
and Papers
14. Register of cheques drawn Permanent
15. Challans/Registers Permanent
16. Office copies of provident Permanent
fund schedules
17. Increment Certificate 5
18. Sanction to advances 5
19. Government resolutions Permanent
20. Agreement with contractors Permanent
21. Comparative Statement of Permanent
tenders
22. Measurement books Permanent
23. Register of contracts Permanent
24. Register of Deposits/ Permanent
Advances
25. Tender A-1 or A-2 form Permanent
3. The sanction of Mission Director should be obtained for destruction of any of
the records of the Mission giving full particulars.

4. No accounts or other record which is subject to audit by the Accountant
General or any other Authority should be destroyed unless the audit of the
period for which record is maintained is completed and the audit objections
are settled.
5. The above list of presentation of record is not exhaustive. Any other record
not required for further use may be destroyed on the responsibility of the
employee concerned under the order of the Mission Director.
6.12 T.A./D.A. Bills of Mission Staff :
The T.A./D.A. claims of Mission employees should be prepared/preferred in
prescribed form and sanctioned in accordance with the rules and regulations of the
Government of Madhya Pradesh.
6.13 Write off and Recovery of Losses :
1. The irrecoverable value of stores or money belonging to the Mission lost by
fraud or negligence of individuals or other causes must immediately brought
to the notice of the Programme Management Committee which after
examining the case shall immediately bring it to the notice of the Executive
Committee for further necessary action. If it discloses some defect in the
system, the existing system may be reviewed and proper safeguards may
be introduced so as to avoid such losses in future. Before issuing order for
write off, it should be further examined that there is no possibility of recovery
of loss and there has not been any serious negligence on the part of
individual employee or employees which might possibly call for disciplinary
action.
6.14 Correction of Errors :
If any item of receipts or charges, which belongs to one head has been wrongly
shown under another head, the error shall be corrected in the following manner :-
a. If the error is discovered before the close of the day's accounts,
necessary correction should be made in the original entry before the
accounts of the day are closed.
b. If the error is discovered after the close of the day's a accounts but
before the end of the month the correction should take the form of a
fresh entry in the cash book.
Note :- Error affecting only classification i.e. receipts or payments on one
side of cash book without any changes in monetary values shall be
corrected in the manner prescribed above, if the same has been
detected before the close of the month's accounts.

c. If the error is detected after the accounts of March have been closed,
after the accounts of March have been closed, the correction should be
carried out through a journal entry.
d. In all such cases, the correcting entry should be supported by a transfer
entry approved by the Administrative Officer in the form below and note
of correction shall be made against the original entry in red ink.
Transfer Entry Memo
No.__________________________
Date _________________
Particulars of the original Debit Credit
transaction with reasons for Head of Amount Head of Amount
the proposed adjustment A/c Rs. P. A/c Rs. P

ACCOUNTANT/AO
APPROVED
Administrative Officer
CHAPTER - 7

7.7 Journal :
Journal is one of the important Account Book. It's use is restricted to
recording/transfer adjustment entries only other than cash transactions. Each
adjustment entry passed through a journal shall be supported by vouchers. Brief
narration of each entry shall be given in the voucher and it shall be signed by the
Head of Office. The Asst. Accounts Officer/Accountant will check each entry of the
journal with the journal voucher and other subsidiary vouchers and place dated
initials against the entries checked.
7.8 Ledger :
1. i. It is a register in which all transactions recorded in the Cash Book or
Journal shall be classified under different heads of accounts or
objects of expenditure to any sub-unit.
ii.
This will be kept in prescribed form
Notes :-
(a)
These ledger accounts should be arranged and grouped in such a
manner that the desired information is promptly secured.
(b)
Combined ledger accounts can be maintained for various detailed
heads. The combined register will be maintained in such a manner
that it is used a ledger for recording expenditure on other charges.
iii. a. Every ledger A/c is divided into two sides. The left hand side is
known as "Debit" side and the right hand side as "Credit" side. All
items of debits and credits of the cash book and journal shall be
posted the same day in the respective ledger account.
b. The ledger folio must be given the column provided in the cash book and
corresponding cash book folio in the ledger.
iv.
All the days' totals are given and progressive total given where necessary

v. Bank account will be posted from the daily totals of cheques issued,
challans, remittances made into the bank.
2. Monthly Closing :
i. All the ledger accounts will be closed at the end of the month. Totals will
then be struck in the classified account.
ii. Monthly totals of various ledger accounts will then be tallied with the
totals of classified abstract and discrepancies if any, reconciled/rectified.
iii. Monthly account by receipts and payments will be prepared in the
prescribed form by Accounts Officer by the 3rd of each month.
7.9 Bank Pass Book :
i. All amounts deposited to the credit of the Mission and all payments
made by the Bank shall be entered in a pass book.
ii. The pass book shall remain in the custody of the
Accounts/Accountant and it shall be presented to the bank on the last
working day of the month or at suitable intervals for posting/updating.
iii.
On receipt of the completed pass book, the entries of receipts and
payments and balances will be tallied and discrepancies, if any, will
be located/reconciled by the Accounts Officer and brought to the
notice of Mission Director.
iv.
the Account Officer/Accountant will prepare a Bank Reconciliation
Statement specifying differences that may appear between the
credits and debits shown in the pass books and those in the Cash
Book/accounts of the Mission in the following manner :-
Bank Reconciliation Statement
Amount
Balance as per Cash Book 20,000

Add
i. Cheques issued but not encashed
X Rs. 500.00
Y Rs. 2,000.00 2500.00
ii.
Direct credit afforded by bank but
not adjusted in the Mission A/c 800.00
23,300.00
Less
i. Amounts deposited but not credited
in the A/c Rs. 3,000.00
ii.
Direct debits of commission not
Accounted in the Mission A/c
Rs. 500.00 3,500.00
Balance as per pass book 19,800.00
7.10 Annual Accounts :
1. In addition to the preparation of normal financial accounts as may be
prescribed by the Mission, Account Officer will prepare receipts & payments
Account. Income & Expenditure Account and Balance Sheet which should
depict complete picture of financial performance at the state level for the
particular financial year.

7.11 Audit of Accounts :
The accounts of the Mission will be audited by a Chartered Accountant selected by
the Executive Committee. Representatives of the Controller and Auditor General of
India may also audit the accounts of Mission at such intervals as the CAG may
deem necessary.
7.12 Miscellaneous :
In cases where these regulations are silent on a particular point or issue, the
normal rules and regulations of the state government shall apply.

CHAPTER -8
DELEGATION OF ADMINISTRATIVE AND FINANCIAL POWERS
8.1 The Executive Committee of the Mission will have full powers required for
execution of the Rajiv Gandhi Mission For Watershed Management. However, in
case of any emergency Mission Director shall be empowered to take appropriate
action and decisions, which will be post-facto confirmed in rotation by the Executive
Committee.
8.2 The exercise of the delegated powers in Appendix -I schedule (Annexed to these
regulations) shall be subject to the observance of these Regulations. These will be
subject to the conditions that a specific budget provision exists for meeting the
expenditure in the financial year in which it is proposed to be incurred.
8.3 The Mission Director will exercise all the powers of Head of the Department of the
State Government.
8.4 The powers delegated o a lower authority can be exercised by a higher authority.
8.5 Further detailed regulations and procedures will be laid down by the concerned
authorities i.e. Programme Management Committee and Purchase Committee.
8.6 Unless otherwise decided by the Executive Committee, in matters where detailed
rules and procedures with regard to the incurring of expenditure are not laid down.
Government of Madhya Pradesh rules and procedures shall be followed.

Schedule of Administrative And Financial Powers
S.No. Nature of Power Executive Committee Mission Director Remarks
1. Creation of posts in prescribed pay scale Full Powers With the permission of
Govt.
2. Appointment of staff on deputation and contract Full Powers Class II and below
3. Fixation and revision of qualifications and pay
scale
Full Powers
As per GoMP Norms
and Orders
4. To sanction special pay Full powers
5. to sanction and withhold annual increment Full Powers
6. To sanction D.A., A.D.A. and other allowances Full Powers As per GoMP Norms
7. To grant advances
Full Powers
As per GoMP Norms
(festival/grain/vehicle/GPF/House Loan etc.)
8. To draw salary, wages, advances and other
Full Powers
allowances of staff
9. Recoveries from pay Full Powers
10. To approve tour programme Full Powers
11. To authorise/permit an employee to undertake
Full Powers
journey by special means of conveyance
including taxi and other
12. To authoritise/permit an employee to stay in Full Powers
accommodation of higher class then his eligibility
during official tour
13. To accord approval and sanction for Tour
Full Powers
As per GoMP Norms
advances/LTC
14. To sanction TA/DA bills Full Powers
15. To sanction medical bills Full Powers
16. To sanction leave Full Powers As per GoMP Norms
17. To order DE, impose minor punishment and cash
penalties
Full Poers

S.No. Nature of Power Executive Committee Mission Director Remarks
18. Suspension of the staff appointed on deputation
or contract
Full Powers Full Powers in respect
of employees for
whom Mission is
appointing authority.
In case of employees
appointed on
deputation EC would
make
recommendation to
19. To accord administrative approval and financial
sanction for purchase of office material office
equipment other miscellaneous field/office
equipments and apparatus
20. To accord administrative approval and financial
sanction for purchase office stationery including
computer consumable
21. To accord administrative approval and financial
sanction for purchase of computer hardware and
software
22. To accord administrative approval and financial
sanction for purchase of furniture and fixtures
23. To accord administrative approval and financial
sanction for purchasing books, Journals and
news letter
24. To accord administrative approval and financial
sanction for petty construction in nature of repairs
25. To accord administrative approval and financial
sanction for purchase of consumable stores and
fuel, oil and lubricants
parent department
Full Power Upto Rs. 1.00 lakh As per GoMP Norms
Full Power Upto Rs. 1.00 lakh As per GoMP Norms
Full Power Upto Rs. 1.00 lakh As per GoMP Norms
Full Powers Upto Rs. 1.00 lakh As per GoMP Norms
Full Powers Upto Rs. 1.00 lakh As per GoMP Norms
Full Powers Upto Rs. 25,000/yr. As per GoMP Norms
Full Powers
As per GoMP Norms

S.No. Nature of Power Executive Committee Mission Director Remarks
26. To accord administrative approval and financial Full Powers Upto Rs. 50,000.00 As per GoMP Norms
sanction for purchase of Photographic
equipments and projector including multimedia
players, projectors, pannels etc./Cinematic and
display equipments/Audio-Visual equipments
27. To accord approval for maintenance/repairs of
- Vehicles
- Office equipments/Machines/Apparatus
Full Powers
As per GoMP Norms
- Furniture
Full Powers
As per GoMP Norms
- Computers and peripherals (servers/work
stations)
Full Powers
28. To accord administrative approval and financial
sanction for field visits and attending
trainings/seminars/workshops within the state
and
29. To accord administrative approval and financial
sanction for attending trainings/seminars and
workshops abroad
30. To invite experts/members of EC/VIPs and
appoint consultants or agencies, outside
government sector for :
- Meetings and discussions
- Technical Assistance
- Designing and preparing training modules
- Monitoring and evaluation
Full Powers
Full Powers
As per GoMP Norms
As per GoMP Norms
Full Powers With Permission of
Govt.
Full Powers
Full Powers
Full Powers
Full Powers

S.No. Nature of Power Executive Committee Mission Director Remarks
31. To sanction expenditure incurred on visits of
invited experts/members of EC/VIPs and
consultants or agencies outside government
sector For :
- Meeting and Discussion
- Technical Assistance
- Designing and preparing training modules
- Monitoring and evaluation
Full Powers
Full Powers
Full Powers
32. To accord administrative approval and financial
sanction for hosting lunch/dinner for invitee, VIPs,
experts and delegates attending meetings
33. To accord administrative approval and financial
sanction to undertake pilot studies
34. To accord administrative approval and financial
sanction to undertake still photography/video
shooting/slide/transparency preparation and
production and purchase of films, video,
cassettes, CDs, DVDs etc. and other media
means for training, community organisation and
dissemination of information knowledge and
technology through government institutions and
non-government organisations
35. To accord administrative approval and financial
sanction to undertake preparation and production
of training modules, literature, pamphlets in
various languages/medium etc.
36. To accord administrative approval and financial
sanction for translation work
37. To accord administrative approval and financial
sanction for printing of books, literature publicity
material, posters pamphlets etc.
Full Powers
Full Powers Upto Rs. 2.00 lakh/yr
Full Powers
Full Powers Upto Rs. 2.00 lakh
Full Powers Upto Rs. 1.00 lakh
Full Powers Upto Rs. 50,000
Full Powers Upto Rs. 1.00 lakh

S.No. Nature of Power Executive Committee Mission Director Remarks
38. To accord administrative approval and financial Full Powers Upto Rs. 50,000
sanction for innovative items
39. To accord administrative approval and financial
Full Powers
sanction for training courses, seminars,
workshops, conferences, cultural shows and
exhibition organised by Mission with/without the
aid of training/academic institutions in the country
40. To accept quotations and tenders Full Powers Beyond Rs.
10.00 lakh
Upto Rs. 50,000
For amounts above
Rs. 50,000 and upto
Rs. 10 lakh purchase
committee shall be
authorised to exercise
the powers
41. Declaring an officer of Mission, as Controlling Full Powers
Officer/Administrative Officer
42. To accord approval to the estimates and action Full Powers
plans of watershed management activities, if
submitted to Mission Office
43. To accord administrative approval and financial Full Powers
sanction for the rewards to Zila Panchayats/PIAs,
Watershed Committees and any other
official/non-official individual/body/institutions
44. To accord administrative approval and financial Full Powers Upto Rs. 1.00 lakh
sanction for the expenditure incurred on meetings
of Executive Committee
45. To accord administrative approval and financial Full Powers
sanction for honorarium to be paid to various
personnel
46. To accord administrative approval and financial
Full Powers
As per GoMP Norms
sanction for Recurring expenditure of office
47. Telephone charges including rend and
Full Powers
As per GoMP Norms
reconnection charges
48. Postal charges, Telegram Charges, Fax Charges Full Powers As per GoMP Norms

S.No. Nature of Power Executive Committee Mission Director Remarks
49. To accord administrative approval and financial
Full Powers
As per GoMP Norms
sanction for expenditure incurred on Office
Building rent
50. To sanction expenditure incurred on
Upto Rs. 50,000
Advertisement
51. To fix the price of publications, training material Full Powers
and Audio/Video cassettes, CDs etc.
52. To supply free copies of publications Full Powers
53. Re-appropriation of funds within the same grant Full Powers