Delegation of Financial

Powers

Arshad Khan Afridi

 What is Delegation
 Delegation (or deputation) is the
assignment of authority and
responsibility to another person
(normally from a manager to a
subordinate) to carry out specific
activities.
What is Delegation
 Delegation empowers a
subordinate to make decisions, i.e.
it is a shift of decision-making
authority from one organizational
level to a lower one.
What is Delegation
 Delegation is key to improving
team members’ feelings of
involvement and ownership, and
the ability to delegate is therefore
considered to be an extremely
important skill for a manager.
What are Financial Powers?
 A financial power of an officer is a
written document through which
he acts on behalf of the
Government. Financial powers of
an officer usually cover financial,
administrative, and operational
matters.
Where finances come from?
 Finances come from revenues…and
 Revenues come from?..................

 Revenues are generated in/ for

BUDGET…..so
 What is Budget?.............................
What is Budget?
 Budget,in the public sector, is an
instrument by which the
Government expresses its priorities
and allocates resources to
implement its policies.
What is Budget?
 The Budget is a tool by which
planned expenditures are
controlled, at all levels of
Government, including spending,
departments and units.
What is Budget?
 There are two basic elements of
any budget are
the revenues and expenses. In the
case of the government,
revenues are derived primarily
from taxes.
What is Budget?
 Govt expenses include spending
on current goods and services,
which economists call government
consumption;
What is Budget?
 Government investment
expenditures such as infrastructure
investment or research
expenditure; and transfer
payments like unemployment or
retirement benefits.
 Sothe govt. is making expenditures
through its managers on current
goods and services,
infrastructure investment known
as government consumption; for
which there is a catagorisation of
managers empowered with specific
powers called DELEGATED
POWERS
 DELEGATIONS OF
POWERS UNDER
FINANCIAL RULES AND
THE POWERS OF RE-
APPROPRIATION RULES-
2001
Introduction
The Delegation of Powers under
the Financial Rules and Powers of
Re-Appropriation Rules lays down
parameters in relation to conferment
of financial powers to administrative
departments as well as officers of
various categories and limits on
exercise of these powers.
The Principles of policy enshrined in the
constitution of Islamic Republic of
Pakistan, Article 37(i), envisage
decentralization of Government
administration so as to facilitate
expedition disposal of its business to
meet the convenience and requirements
of the public. The restructuring of
Provincial Government and devolution of
administrative authority has necessitated
commensuration modifications in these
rules.
Accordingly, the Delegation of
Powers under the Financial Rules and
Powers of Re-appropriation Rules
has been grossly revised. The salient
features of these rules are:
Category of a number of officers has
been upgraded sequel to which they
can now exercise more financial
powers.
Maximum financial autonomy has
been conferred to Administrative
Departments and District
Governments.
Due to escalation in prices since
1992, powers of various officers have
been substantially revised upward.
FIRST SCHEDULE
 OFFICER CATEGORIES
 OFFICERS IN CATEGORY-I

 OFFICERS IN CATEGORY-II

 OFFICERS IN CATEGORY-III
SECOND SCHEDULE
 POWERS COMMON TO ALL
DEPARTMENTS
1 Powers to abolish Posts
2 Local Purchase
3 Powers to incur expenditure on
Development Schemes.
SECOND SCHEDULE
 POWERS COMMON TO ALL
DEPARTMENTS
4/5Powers to incur Expenditure
debitable to heads "Purchase of
durable goods”.
6 Administrative approval to works/
Development Schemes.
SECOND SCHEDULE
POWERS COMMON TO ALL
DEPARTMENTS
7 Re-appropriation of funds.
8 Declaration of stores (including
vehicles earth moving and
Agricultural Machinery) surplus.
9 Unserviceable
10 Disposal after Publicity
SECOND SCHEDULE
POWERS COMMON TO ALL
DEPARTMENTS
11 Purchase and Replacement of
vehicles including commercial
vehicles.
12 Powers to sanction expenditure on
Repairs, Replacement of parts.
SECOND SCHEDULE
POWERS COMMON TO ALL
DEPARTMENTS
13 Powers to Refund in accordance
with rules.
14 Powers to suspend collection of
Government dues
15 Remission of Government dues in
accordance with rules.
SECOND SCHEDULE
POWERS COMMON TO ALL
DEPARTMENTS
16 To write off losses on account of
negligence or fraud.
17 To write off losses other than those
due to negligence or fraud.
18 Advances to Govt. Servants.
SECOND SCHEDULE
POWERS COMMON TO ALL
DEPARTMENTS
19 HONORARIA
20 Powers to Sanction investigation of
claim of Government servants to
Arrears of pay, allowances.
SECOND SCHEDULE
POWERS COMMON TO ALL
DEPARTMENTS
21 Powers to incur expenditure on
ceremonial functions & state
entertainments.
22 Powers to incur expenditure on
other official entertainments in
connection with official meetings.
SECOND SCHEDULE
POWERS COMMON TO ALL
DEPARTMENTS
23 Relaxation of the prescribed time
limit for submission of T.A. Bill
SECOND SCHEDULE
POWERS COMMON TO ALL
DEPARTMENTS
24 Relaxation of the prescribed time limit
where transferred Government servant
could not join him within one year due
to shortage of accommodation,
education of children or on medical or
compassionate grounds
SECOND SCHEDULE
POWERS COMMON TO ALL
DEPARTMENTS
25 Grant of traveling and daily
allowances or lodging charges to non-
official members of commissions/
committees set-up by the Government
and to foreign experts
THIRD SCHEDULE
 SPECIAL POWERS TO CERTAIN
DEPARTMENTS
 Administration and Establishment Dept:
THIRD SCHEDULE
 ADMINISTRATION OF
JUSTICE
THIRD SCHEDULE
 AGRICULTURE
DEPARTMENT
(AGRICULTURE WING)
THIRD SCHEDULE
 AGRICULTURE
DEPARTMENT (LIVESTOCK &
DAIRY DEVELOPMENT
DEPTT. EXTENSION &
RESEARCH WING).
THIRD SCHEDULE

 AGRICULTURE DEPTT
(COOP.WING)
THIRD SCHEDULE
 EDUCATION DEPARTMENT
THIRD SCHEDULE
 ENVIRONMENT
DEPARTMENT
THIRD SCHEDULE
 EXCISE
AND TAXATION
DEPARTMENT
THIRD SCHEDULE

 FOREST DEPARTMENT (Forest

and Wildlife Wing)
THIRD SCHEDULE
 FOOD DEPARTMENT
THIRD SCHEDULE
 HEALTH DEPARTMENT
THIRD SCHEDULE
 INDUSTRIES,
COMMERCE,
LABOUR, MINERAL
DEVELOPMENT AND
TECHNICAL EDUCATION
DEPARTMENT
THIRD SCHEDULE
 IRRIGATION DEPARTMENT
THIRD SCHEDULE
 Home Department
 POLICE DEPARTMENT(Police
Affairs).
THIRD SCHEDULE
 Home Department
 PRISON DEPARTMENT

 (Prison Affairs).
THIRD SCHEDULE
 REVENUE DEPARTMENT
(Board of Revenue)
THIRD SCHEDULE
 WORKSAND SERVICES
DEPARTMENT