incurring of expenditure and/or the collection of revenue by the subordinate authorities of a department.
(8) “Disbursing Officer” means a Government servant who draws moneys from the Treasury on bills or cheques, but excludes a Government servant who is not the Head of an office and draws only his own pay and allowances from the treasury.
(9) “Financial Year” means the year beginning with the 1 st April and ending with the following 31st March.
(10) “Government” means the Government of Karnataka.
(11) “Government Servant” means any person serving in connection with the affairs of the Government, whether remunerated by salary or not, and includes every person who is authorised to receive, keep, carry or spend moneys on behalf of Government.
(12) "Head of a Department" means any authority specially ordered by the Government to be the Head of a Department (vide Appendix 1).
(13) “Inevitable Payments” means money which is indisputably payable.
(14) “Inspecting Officer” means a Government servant who is appointed solely or mainly for performing specified duties of inspection which involve touring the State and does not include a Government servant who performs inspection duties occasionally as part of his general supervision of his subordinates.
(15) “Lapse of Grant” means the expiry at the close of the financial year of the sanctioned grant not utilised for expenditure or the unexpended portion of the sanctioned grant, except grants which are specially exempted from the rule of lapse (Refer to the Budget Manual).
(16) “Local Body” means a District Board, a Municipal Council, Village Panchayat, Trust Board, etc.
(17) “Local Fund” means:-
(1) the revenues administered by Bodies which come under the control of Government by law or rule having the force of law whether in regard to the proceedings generally or to specific matters such as the sanctioning of their budgets, sanction to the creation or filling up of particulars appointments. the encashment of leave, pensioner similar rules; and
(2) the revenues of any body which may be specially notified by the Government of Karnataka as such.
(18) “Major Head” means a main head of account for the purpose of recording and classifying receipts and disbursements of moneys that enter into the accounts of Government (Refer to the Budget Manual).
(19) “Miscellaneous Expenditure” means all expenditure other than that falling under pay and allowances, contingencies and works.
(8) “Disbursing Officer” means a Government servant who draws moneys from the Treasury on bills or cheques, but excludes a Government servant who is not the Head of an office and draws only his own pay and allowances from the treasury.
(9) “Financial Year” means the year beginning with the 1 st April and ending with the following 31st March.
(10) “Government” means the Government of Karnataka.
(11) “Government Servant” means any person serving in connection with the affairs of the Government, whether remunerated by salary or not, and includes every person who is authorised to receive, keep, carry or spend moneys on behalf of Government.
(12) "Head of a Department" means any authority specially ordered by the Government to be the Head of a Department (vide Appendix 1).
(13) “Inevitable Payments” means money which is indisputably payable.
(14) “Inspecting Officer” means a Government servant who is appointed solely or mainly for performing specified duties of inspection which involve touring the State and does not include a Government servant who performs inspection duties occasionally as part of his general supervision of his subordinates.
(15) “Lapse of Grant” means the expiry at the close of the financial year of the sanctioned grant not utilised for expenditure or the unexpended portion of the sanctioned grant, except grants which are specially exempted from the rule of lapse (Refer to the Budget Manual).
(16) “Local Body” means a District Board, a Municipal Council, Village Panchayat, Trust Board, etc.
(17) “Local Fund” means:-
(1) the revenues administered by Bodies which come under the control of Government by law or rule having the force of law whether in regard to the proceedings generally or to specific matters such as the sanctioning of their budgets, sanction to the creation or filling up of particulars appointments. the encashment of leave, pensioner similar rules; and
(2) the revenues of any body which may be specially notified by the Government of Karnataka as such.
(18) “Major Head” means a main head of account for the purpose of recording and classifying receipts and disbursements of moneys that enter into the accounts of Government (Refer to the Budget Manual).
(19) “Miscellaneous Expenditure” means all expenditure other than that falling under pay and allowances, contingencies and works.
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