DEFENCE SERVICE REGULATIONS - Military Engineer Services

180. After the 15th of November no allotment of funds will be made for any new major work not
included in the current year’s programme unless the work can be entirely financed during that year or unless it
be on grounds, of urgent military or medical necessity. New major works from the next year’s programme
may however be taken in hand against anticipated surrenders in the current year.
181. Funds must be definitely allotted to each service before execution is commenced (but see paras
14 and 15). As allotment can be authorised at any time before but not after the expiry of the financial year,
tfed is intended to cover all the charges, including the liabilities of past years, to be paid or adjusted, during
that year. After the close of the financial year, any unspent balance lapses.
No funds will be spent uneconomically merely to prevent them from lapsing.
182. Funds which are not required for the purpose for which granted, or which have otherwise
become available, and which are not required to be transferred for other purposes for which they may be used
under rule, will be surrendered as soon as they become available.
By the 1st of February all funds which it is anticipated cannot be spent economically during the current
year must be surrendered to Army HQ, and any anticipated excess which cannot be met by transfer must be
reported to Army HQ with an explanation.
183. In order that full advantage may be taken of a twelve months building season, liabilities for
payment in the next financial year may be incurred on minor works and maintenance services, during the last
financial quarter, upto the average quarterly appropriation for current year, without any allotment of funds. In
the case of a major work in progress, liabilities may be incurred upto the amount shown in the Schedule of
Demands or Rs. 5 lakhs whichever is less. Hie restriction upto 5 lakhs, does not, however, apply to major
works in progress, which are executed by Lump Sum Contracts.
184. Lump Sum appropriations are provided in the budget for minor works. From these, bulk
allotment will be distributed to Commands who will make sub-allotments to Areas/Divs. and they in turn to
Sub Areas/Brigades. No Lump Sum allotment will be made below these formations except with the sanction
of the GOC in C
Allotments for individual minor works will be made sufficiently early in the financial year, normally
not later than 30th September.
185. Appropriations under Sub-heads B to F of Minor Head 111-Works and Sub-Head K of Minor
Head 104 are administered by the MES authorities under the orders of the QMG and GOC hi C.
Lump Sum allotments under Minor Heads 104 and 111 will be made down to divisions and subdivisions
under the various detailed heads of expenditure.
186. Bulk allotments are made separately to commands in respect of special repairs and allotments
made by them for individual projects.
187. The CE/CWE will maintain in a Register of Appropriation (IAFW-2224), a record of all
allotments received by him, of all modifications made thereto, and of all allotments made by him to
CWE/GEs. A similar register will be maintained in the office of each GE showing allotments received from
the CWE and allotments made to sub-divisions. This register will be maintained under the supervision of the
AAO.(GE).
188.
Transfer of Funds
189. Transfer of funds may be carried out as under :-
(a) By the QMG.
between one major work in progress to another major work in progress and between one major work
(whether in progress or new) to a new major work if the latter is administratively approved and is included in
the year’s works programme. Transfer to a new major work which is not included in the year’s works
programme is also permissible provided it is administratively approved and
its cost does not exceed Rs. 5 lakhs. No other transfer of funds is permissible.
(b) By the GOC in C
(i) between the maintenance Sub Heads B and C excluding transfers between ordinary repairs and
special repairs;
(ii) between one major work in progress and another major work in progress;
(iii) between one new major work to another new major work so long as the latter has been
administratively approved and released for execution by CFA;
(iv) between a major work in progress and a new major work provided the latter is administratively
approved and its cost does not exceed Rs. 2,00,000.
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