Appropriation Bill, Reappropriation

Appropriation Bill

• After the Demands for Grants are voted by Parliament, Appropriation bill is introduced to provide for appropriation of money required to meet the expenditures. When this bill is passed, charged expenditure is passed by the President. Railway Board makes allotment to each unit through an order called Budget Order.

Reappropriation

• Reappropriation means transfer of funds originally assigned to a specific object to supplement funds to another object. 
• Railway Board have full powers to transfer funds from one sub-head to another within a grant but not from one Grant to another in respect of voted and Charged expenditure. 
• But transfer between voted and Charged expenditure is not permissible.
• In respect of Demand No. 16 Reappropriation is totally not admissible.

https://indianrailways.gov.in/railwayboard/uploads/directorate/finance_budget/pdf/DOP_Re-appropriation.pdf