Lokpal (Finance and Account) Rules, 2020
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(Department of Personnel and Training)
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 tithe 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.
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.