Executive Summary:
This notification outlines the Lokpal Finance and Account Rules, 2020, which detail the procedures for preparing accounts and budgets for the Lokpal. It specifies adherence to existing financial rules and guidelines issued by the Ministry of Finance. The rules came into force on the date of their publication in the Official Gazette: December 23, 2020.
Key Points / Main Content:
* **Short Title and Commencement:**
* These rules are called the Lokpal Finance and Account Rules, 2020.
* They came into force on the date of their publication in the Official Gazette.
* **Definitions:**
* Defines key terms such as "Act," "Annual Statement," "Audit Officer," "Budget," "financial year," and "section" within the context of these rules.
* Terms used but not defined in these rules have the same meaning as in the Lokpal and Lokayuktas Act, 2013.
* **Preparation, Formulation, and Submission of the Budget:**
* Budget formulation is governed by General Financial Rules, 2017 and the Constitution.
* The Lokpal must adhere to guidelines issued by the Ministry of Finance, Budget Division for preparing budget estimates.
* Budgetary provisions will be regulated by General Financial Rules, 2017, and reflected in the Demand for Grants of the Ministry in Department of Personnel and Training.
* The Lokpal must adhere to:
* Government Accounting Rules, 1990
* Central Government Accounts Receipts and Payments Rules, 1983
* Civil Account Manual
* General Financial Rules, 2017
Impact Analysis:
* **Lokpal:**
* Impact: Must adhere to the specified rules for preparing accounts and budgets.
* Action Required: Implement the Lokpal Finance and Account Rules, 2020, for financial operations, including budget preparation and adherence to existing guidelines and rules.
* **Ministry of Finance (Budget Division):**
* Impact: Responsible for issuing guidelines for budget preparation to be followed by the Lokpal.
* Action Required: Issue guidelines for the preparation of budget estimates to the Lokpal.
* **Department of Personnel and Training:**
* Impact: The Lokpal's budget estimates will be reflected in their Demand for Grants.
* Action Required: Incorporate the Lokpal's budget estimates into their Demand for Grants.
* **Comptroller and Auditor General of India:**
* Impact: Involved in consultation regarding the rules and may appoint individuals for auditing purposes.
* Action Required: Continue to provide consultation and potentially appoint individuals for auditing the Lokpal's accounts.
Key Entities Referenced
Lokpal and Lokayuktas Act, 2013: A law in India providing for the establishment of Lokpal (at the Centre) and Lokayuktas (in states) to inquire into allegations of corruption against certain public functionaries.
Comptroller and Auditor General of India: An authority, established by the Constitution of India under Article 148, that audits all receipts and expenditure of the Government of India and the state governments.
Lokpal Finance and Account Rules, 2020: The rules being established to provide the form and time for preparing accounts, the budget, maintaining accounts and other relevant records, and the form of annual statement of accounts of the Lokpal.
General Financial Rules, 2017: A set of rules and regulations issued by the Government of India to be followed by all government organizations while dealing with matters relating to public finances.
Ministry of Personnel, Public Grievances and Pensions: A ministry of the Government of India responsible for personnel matters, public grievances, and pensions.
Department of Personnel and Training: A department under the Ministry of Personnel, Public Grievances and Pensions responsible for policies relating to recruitment, training, career development, and other service conditions of government employees.
Constitution: Refers to the Constitution of India, the supreme law of India.
New Delhi: The capital of India, where the notification was issued.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअI.D-E2x3x1x 22020-223913
CG-DL-E-23122020-223913
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 660] नई ददल्ली, बधु िार, ददसम्ब र 23, 2020/पौर् 2, 1942
No. 660] NEW DELHI, WEDNESDAY, DECEMBER 23, 2020/PAUSHA 2, 1942
कार्ममक, लोक जिकायत, और पिें न मत्रं ालय
(कार्ममक और प्रजिक्षण जिभाग)
अजधसचू ना
नई ददल्ली, 23 सम् बर, 2020
सा.का.जन. 793(अ).—केन्द्रीय सरकार, लोकपाल और लोकायुक्त अजधजनयम, 2013 (2014 का 1) की धारा 59
की उप-धारा (1) के साथ पठित धारा 59 की उपधारा (2) के खंड (छ) और (ज) और उक्त अजधजनयम की धारा 40 और
धारा 42 की उपधारा (1), द्वारा प्रदत्त िजक्तयों का प्रयोग करते हुए भारत के जनयंत्रक और महालेखा परीक्षक के साथ
परामि श म ें प्रत्येक जित्तीय िर्श म ें लेखाओं की तैयारी के जलए प्ररूप और समय और पश्चातिती जित्तीय िर्श(ओं)के जलए
बजट, लोकपाल की प्राक्क जलत प्राजियों और व्यय को दिाशने और लेखाओं और अन्द्य सुसंगत अजभलेखों को बनाए रखन े के
जलए प्ररूप और लोकपाल के लेखा के िार्मर्क जििरण के प्ररूप का उपबंध करने के जलए जनम्नजलजखत जनयम बनाती
ह,ै अथाशत ् : -
1. सजं क्षि नाम और प्रारंभ- (1) इन जनयमों का संजक्षि नाम लोकपाल (जित्तीय और लेखा) जनयम, 2020 ह।ै
(2) ये राजपत्र म ेंअपन े प्रकािन की स ेलाग ू होंगे।
2. पठरभार्ाए ँ- (1) इन जनयमों म,ें जब तक दक संदभ श स े अन्द्यथा अपेजक्षत न हो, -
(क) "अजधजनयम" से लोकपाल और लोकायुक्त अजधजनयम, 2013 (2014 का 1) अजभप्रेत ह;ै
(ख) "िार्मर्क जििरण" से जित्त लेखा का जििरण, केंरीय संव्यिहार का जििरण (एससीटी) और अन्द्य सामग्री
अजभप्रेत ह ै जो भारत सरकार के जसजिल मंत्रालयों या जिभागों के मामले में लागू हो और जसजिल लेखा
जनदेजिका या दकसी लाग ू जनयम यथा जिजहत ऐस ेप्ररूप म ें हो;
6306 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ग) "लेखा परीक्षा अजधकारी" से भारत के जनयंत्रक और महालेखा परीक्षक या इस संबंध म ें उनके द्वारा जनयक्तु
कोई व्यजक्त अजभप्रेत ह;ै
(घ) "बजट" से संजिधान के अनच्ु छेद 112 के उपबंधों के साथ पठित जित्तीय के जनयम 43
(1) के अधीन यथा जनदेजित बजट अजभप्रेत ह;ै
(ड) "जित्तीय िर्श" स े जित्तीय , 2017 के जनयम 42 के साथ पठित जित्तीय
, 2017 के जनयम 2 के खंड (xiv) के अधीन यथा पठरभाजर्त जित्तीय िर्श अजभप्रेत ह;ै
(च) "धारा" से अजधजनयम की धारा अजभप्रेत ह।ै
(2) उन िब्दों और पदों के,जो इसमें प्रयुक्त ह ैंऔर पठरभाजर्त नहीं ह ैं दकन्द्त ु अजधजनयम म ें पठरभाजर्त ह,ै िही अथ श होंग े जो
उस अजधजनयम म ेंह।ै
3. बजट तयै ार करना, जिजनर्ममत करना और प्रस्ट्ततु करना - बजट को जिजनर्ममत करना संजिधान के अनुच्छेद 112 स े 116 के
साथ पठित जित्तीय के जनयम 43 के उप-जनयम (3) के उपबंधों के अनुसार जिजनयजमत दकया जाएगा ।
स्ट्पष्टीकरण - इन जनयमों के प्रयोजन के जलए, -
(क) बजट प्राक्क लन की तैयारी के जलए, लोकपाल उ ददिाजनदेिों का पालन र जो उस े जित्तीय
, 2017 के जनयम 43 के उप-जनयम (4) के उपबंधों के अनुसार जित्त मंत्रालय, बजट प्रभाग द्वारा
समय-समय पर जारी ।
(ख) प्रस्ट्ताजित बजटीय उपबंध का प्रारूपण करन े के प्ररूप और रीजत को जित्तीय , 2017 के
जनयम 44, 45 50 के जनबंधनानुसार जिजनयजमत दकया जाएगा और उसका प्राक्कलन मंत्रालय के
कार्ममक और प्रजिक्षण जिभाग के अनुदान की मांग म ेंपठरलजक्षत होगा ।
(ग) लोकपाल जनम्नजलजखत का भी पालन करेगा: -
(i) सरकारी लेखा जनयम, 1990;
(ii) केन्द्रीय सरकार लेखा (रसीदें और भुगतान) जनयम 1983;
(iii) जसजिल लेखा जनदेजिका;
(iv) जित्तीय , 2017।
[फा. सं. 407/03/2015-एिीडी-IV(बी)]
रजमम चौधरी, अपर
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(Department of Personnel and Training)
NOTIFICATION
New Delhi, the 23rd December, 2020
G.S.R. 793(E).—In exercise of the powers conferred by sub-section (1) of section 59 read with
clauses (g) and (h) of sub-section (2) of section 59 of the Lokpal and Lokayuktas Act, 2013 (1 of 2014)
and section 40 and sub-section (1) of section 42 of the said Act, the Central Government in consultation
with the Comptroller and Auditor General of India hereby makes the following rules to provide the form
and time for preparing of Accounts in each financial year and the budget for subsequent financial year(s),
showing the estimated receipts and expenditure of the Lokpal and the form for maintaining the accounts
and other relevant records and the form of annual statement of accounts of the Lokpal, namely:-
1. Short title and commencement- (1) These rules may be called the Lokpal (Finance and Account)
Rules, 2020.
(2) They shall come into force on the date of their publication in the Official Gazette.[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 3
2. Definitions – (1) In these rules, unless the context otherwise requires,-
(a) ―Act‖ means the Lokpal and Lokayuktas Act, 2013(1 of 2014);
(b) ―Annual Statement‖ means Statements of Finance Accounts, Statement of Central
Transactions (SCTs) and other materials as applicable in the case of Civil Ministries or
Departments of Government of India and in such form as prescribed in the Civil Accounts
Manual or any applicable rules;
(c) ―Audit Officer‖ means the Comptroller and Auditor General of India or any person appointed by
him in this behalf;
(d) ―Budget‖ means the budget as referred under rule 43(1) of the General Financial Rules, 2017 read
with provisions of the article 112 of the Constitution;
(e) ―financial year‖ means the financial year as defined under clause (xiv) of rule 2 of the General
Financial Rules, 2017 read with rule 42 of the General Financial Rules, 2017;
(f) ―section‖ means the section of the Act.
(2) words and expression used herein and not defined but defined in the Act shall have the same
meaning as assigned to them in the Act.
3. Preparation, formulation and submission of the Budget.—The formulation of budget shall be
regulated in accordance with the provisions of sub-rule (3) of rule 43 of General Financial Rules, 2017 read
with article 112 to 116 of the Constitution;
Explanation.- For the purpose of these rules,-
(a) for the preparation of budget estimates, the Lokpal shall adhere to the guidelines as may be
issued from time to time by the Ministry of Finance, Budget Division in terms of provisions
of sub-rule (4) of rule 43 of General Financial Rules, 2017.
(b) the forms and manner of drawing up the proposed budgetary provision will be regulated in
terms of rules 44, 45 and 50 of General Financial Rules, 2017 and the estimate will be
reflected in the Demand for Grants of the Ministry in Department of Personnel and
Training.
(c) the Lokpal shall also adhere to,-
(i) the Government Accounting Rules, 1990;
(ii) the Central Government Accounts (Receipts and Payments) Rules 1983;
(iii) the Civil Account Manual;
(iv) the General Financial Rules, 2017.
[F. No. 407/03/2015-AVD-IV(B)]
RASHMI CHOWDHARY, Addl. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.