Directorate General of Human Resource Development
(Expenditure Management Cell)
Central Excise & Customs,
IRCON Building, West Wing,
Ground Floor, Plot No. C-4,
District Centre, Saket,
F.No. 910/6/Service Charges/HRD/13
All the Budgetary Authorities under CBEC.
Sub: “Service Charges” payable to local civic bodies to be booked under `RRT’ Object Head — reg.
References have been received in DGHRD as to whether “Service Charges” payable to local civic bodies should be paid from the object head ‘Rent, Rates and Taxes (RRT)’ or ‘Office Expenses (OE)’. The services primarily constitute Service charges payable to local civic bodies like supply of water & conservancy/sewerage disposal services and other general services such as approach roads with street lighting/drainage etc.
2. The matter was taken up with the IFU, Ministry of Finance and it has been advised by them that the said expenditure is to be booked under the Object Head “Rent, Rates & Taxes”. You may kindly incur the expenditure as above vide the Rule 8(2) of Delegation of Financial Power Rules, 1978 as amended.
3. The arrears, if any, accumulated on this account may be identified and be factored into the additional requirement to be sent to EMC, DGHRD for incorporation in the requirement for RBE (2016-17) and BE (2017-18).
4. The revised (head-wise) requirement in the RBE (2016-17) may be sent to DGHRD by July, 2016
This issues with the approval of DG, HRD.
Additional Director (EMC)