RULES OF RE-APPROPRIATION

RULES OF RE-APPROPRIATION

This term is use in Rail budget. 

The following are the rules of Re-appropriation: - 

1) Re-appropriation is not permitted from one demand to another demand. 

2) Re-appropriation is not permitted from capital to revenue demands and vice versa. 

3) Re-appropriation is not permitted from voted expenditure to charged expenditure and vice versa.

 4) Any surplus amount that remains unutilized by the end of the financial year lapses with that year and is not available for spending during the next financial year.

 5) Railway Board is empowered to make re-appropriations within the same demand. 

6) GM is empowered to make re-appropriations from one subhead of demand to another subhead of demand but within the same demand.