Purchasing ?

All purchase must first be tried on the GeM site. Only if the item is not available there can it be purchased, after getting permission, from other sources.

There are two types of purchases in IIT Delhi:

1. Purchases made from Institute funds
2. Purchases from Sponsored Project Funds

Purchases from Institute Funds

The budget heads from which one can make purchases in Institute funds are:

1. Planned Funds - PLN03 / <DeptName> where <DeptName> stands for BEEN=Electrical Engg; DBST=Bharti School
2. (Typically Planned Funds are used to buy anything which is pre-meditated.
3. A couple of good test questions for the often-raised doubt 'Can I buy this from the PLN03 funds ?' is to ask
   1. 'Can the item you are buying be eaten by a rat ?'
   2. If not, you may buy it from Plan Funds.
   3. If a rat can eat it, please consider buying from Non-Planned Funds below.
   4. 'Can you produce the item every year during a inventory check ?'
   5. If yes, use Plan Funds.
   6. If no, use Non-Plan Funds.
   7. For example, if you are buying 10 pencils, you are going to sharpen them and use them, so they are likely to get finished, so you are unlikely to be able to produce them if asked to do so each year (unless you don't use them) , so don't buy pencils from planned funds, use non-plan funds.
1. Non-Planned Funds - NPN05/<DeptName>
   1. (Typically used to buy anything which is not-planned for in the Plan Outlay. Wrongly, in most occasions, this is interpreted by the Stores and Purchase Section as items which are consumable - in other words, if a rat can eat it, it should be bought from NPN05 funds)
   2. There are exceptions. If you are buying a almirah which you plan to leave at a project site, it is effectively consumed - so you should buy it under NPN05 .
   3. Special Funds
   4. There are some special funds like
      1. NPN06 from which scholarships can be paid
      2. NPN12 for doing mailing and posting work
      3. PLN13 from which furniture can be made

Purchases from Sponsored Project / Consultancy Funds

Usually sponsored projects are handled by the IRD so the funds will have a project name like RP-<something> or MI-<something>.

And Consultancies are done under FITT so the consultancies will be called FT/<something>/<some-year>

But, sometimes, IRD will also let you do consultancies. And FITT will let you do a project with it. So it is a little confusing. But don't get confused. Smile and remember that IRD is 80% projects and 20% consultancies. FITT if 80% consultancies and 20% projects.

There is more. Both IRD and FITT handle what are known as Training Programs and Workshops. So the project:consultancy:training/workshop ratio is 70:20:10 for IRD and 20:50:30 for FITT.

The CFA or Competent Financial Authority

In every purchase, there is always a person called the CFA who approves it - this person's signature is a must before you incur that expenditure. Who is the CFA depends on the amount of money to be spent. This is summarized in the Table below.

Internal Link:

https://internal.iitd.ernet.in/iitdapps/sites/default/files/circular/IITD-56220-17-ICDN.pdf

External Link:

https://owncloud.iitd.ac.in/owncloud/index.php/s/adskMS6uCBqf35W

HoD = Head of Dept / School / Centre

What is a bill ?

A bill (also called a Invoice) is what you get from the vendor whn something is bought by you. It has a number, a TIN number and a VAT/DVAT number. 'Kuchha' bills are usually not allowed as bills unless they are obtained in exceptional circumstances - like a roadside shop where you had tea - in which case you must certify as a Class 1 officer that this is a certified expenditure by signing it.