A Hand Book for Drawing and Disbursing Officers

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(A Compendium of Financial Instructions as contained in GFR, Treasury Rules, FR & SR, Benevolent Fund, Group Insurance)

PART – I: FINANCIAL MANAGEMENT
CHAPTER I. – INTRODUCTION TO FINANCIAL ADMINISTRATION
 Definitions : the term "Public Finance"
 Public Finance; Why needed?
 Operation of Public Finance
 Tests of maximum social advantages
 Difference between Public and Private Finance
 Public Income
 Public Expenditure
 Scope of Financial Administration
 General Characteristics of Financial Administration
 Fiscal policy
 Accountability
 Management
 Organization for financial administration
 Administrative Control
 Parliamentary Control
 Independent Control
 Trends in fiscal organization
 Public Accounts and Accounting Control
 Accountability and Audit
 Basic functions of audit
CHAPTER II. – BUDGET
 History of budget
 Origin of the word 'budget'
 Budget and budget administration
 The purpose of budget
 Budget strategy and tactics
 The Budget as an equilibrium of competing forces
 The eternal problem of values
 Performance budget
 Decentralization
 Democratic budgeting
 Budgeting & Planning
 Financial procedure under the Constitution–Federal Consolidated Fund
 Custody, etc., of Federal Consolidated Fund and Public Account
 Annual Budget Statement
 Expenditure charged upon Federal Consolidated Fund
 Procedure relating to Annual Budget Statement
 Authentication of Schedule of Authorized Expenditure
 Supplementary & excess grants
 Votes on accounts
 Power to authorize expenditure when Assembly stands dissolved
 Revised system of financial control and budgeting
 Principal Accounting Officer
 Finance & Accounts Officer
 Role of Financial Adviser
 Reference to Financial Adviser/Finance Division
 Responsibilities and Powers of the Financial Adviser
 Budgetary Procedure
 Power of Sanctioning projects
 General instructions regarding preparation of budget
 Time Table and detailed procedure for preparation of budget estimates
 Non-Development expenditure
 Revised Estimates for the current year
 Revised Estimates for the ensuing year
 Break-down of estimates to be included in the Demands for Grants and Appropriation
 Budget Estimates in respect of development expenditure
 Communication & Distribution of grants
 Control of expenditure
 Surrender of anticipated savings
 Re-appropriation of funds
 Supplementary Grants
 Audit Report & Appropriation Accounts
 Public Accounts Committee
CHAPTER III. – AUDIT
 Functions & Powers of the Auditor-General of Pakistan
 General Principles of Audit
 Audit of Classification
 Audit of expenditure
 Audit Report
CHAPTER IV. – FEDERAL AND PROVINCIAL ACCOUNTS
 Federal and Provincial Accounting Systems
 Chart of classification of the Federal and Provincial Governments–Receipts and Disbursements
PART – II: FINANCIAL RULES AND INSTRUCTIONS
CHAPTER V. – GENERAL FINANCIAL RULES
 Introduction
 General principles regarding receipt of money
 Withdrawal of money from the Public Account
 Standards of financial propriety
 Control of expenditure
 Contracts–general principles
 Defalcations and losses, etc.
 Departmental Regulations
 Revenue and Receipts
 Powers of sanction
 Communication of sanctions
 Establishment
 Headquarters of a Government Servant and transfer of charge
 Date of birth
 Leave applications
 Service Books
 Arrear claims
 Powers of subordinate authorities to sanction contingent expenditure
 Permanent advance
 Purchase and acquisition of stores
 Receipt of stores
 Issue of stores
 Custody and accounts of stores
 Physical verification
 Sale and disposal of stores
 Works
 Grants-in-Aid
 Loans and advances
 General Conditions
 House Building Advance
 Advance for purchase of conveyance
 Advance for purchase of motor car
 Advance for purchase of motor cycle
 Advance for the purchase of bicycle
 Interest free loans
 Advances on transfer
 Advances for journeys on tour
CHAPTER VI. – TREASURY RULES OF THE FEDERAL GOVERNMENT
 Introduction and definition
 Location of Public Moneys
 General system of control over Federal Treasury
 Other collecting and disbursing officer
 Payment of revenues into the Public Account
 Withdrawals of money from the Public Account
 General instructions for handling cash
 Receipts of Government money
 Grant of receipt to the payer
 Procedure for Paying Public Moneys
 Presentation of claims
 Instructions regarding preparation and form of bills
 Signature or Countersignature of bills
 Duplicate copies of the bills
 Mode of making payments against bills
 Specimen signatures and other safeguards
 Checks to be applied to claims
 Responsibility for the money withdrawn
 Due date of submission of monthly pay bills
 Deductions from pay bills
 First payment of pay & allowances
 Payment on quitting the service
 Death of payee
 Place of payment
 Payment of pay, leave salary etc. through agents
 Bills of B-16 & above Government servants
 Bills of B-1 to B-15 Government servants
 Computerized payroll
 Contingencies–General Rules
 Classification of charges
 Permanent advance; its general limitations
 Responsibility of Drawing Officer
 Responsibility of the Controlling Authority
 Cancellation and destruction of vouchers
 Record of contingent expenditure
 Bills for contingent charges
 Service Postage Stamps
CHAPTER VII. – FUNDAMENTAL RULES
 Introduction
 Validity of Fundamental Rules
 Extent of application
 Definitions and orders issued under F.R. 9
 General conditions of service–Production of health certificate on first appointment
 Medical examination during the course of service
 Wholetime employment
 Lien
 Transfer from one post to another
 Subscription to a Provident Fund
 Tenure of post
 Pay : General principle
 Admissibility of pay during training or a course of instructions
 Fixation of pay
 Fixation of pay on the change of scale of a post
 Fixation of Pay on absorption of surplus staff drawing pay in selection grade
 Drawal of Increment
 Conditions of service for increments
 Grant of advance increments
 Fixation of pay on reversion to a lower post or reduction of stage
 Presumptive pay of post
 Personal Rate of pay
 Restriction on officiating pay
 Acting promotions
 Absorption of Personal Pay
 Pay of temporary post
 Scheme of National Scales of Pay
 Revision of Pay Scales of the Employees of Autonomous/Semi-Autonomous Bodies
 Ad hoc Relief to Civil Servants of Federal Government drawing pay in BPS 1 – 16
 Grant of Special Additional Allowance
 Conditions to award Selection Grade in different cadres
 Grant of Advance increments
 Uniform date of increment
 Discontinuation of Special Pays/Allowances for Offices under revised Pay Scales 2001
 Moving over to next higher Basic Pay Scale
 Pay fixation of the employees in Selection Grade and those who have Moved Over to higher scale under the revised pay scales 2001
 Initial Fixation of Pay under revised Pay Scales 2001
 Fixation of pay on promotion
 Fringe Benefits under Basic Pay Scales
 Allotment of Residence
 Fees and Honoraria
 Combination of appointments
 Deputation out of Pakistan
 Dismissal
 Suspension and Reinstatement
 Compulsory retirement
 Leave Rules :
 Title
 Employment during leave
 Return from leave on Medical Certificate
 Lapse of leave
 Affixation of holidays
 Leave Account
 Disability leave
 Study leave
 Casual Leave
 Quarantine leave
 Authorities empowered to grant leave
 Leave on medical certificate
 Grant of leave
 Revised Leave Rules, 1980
 Grant of leave
 Counting of leave
 Carry forward of leave
 Recreation leave
 Leave not due
 Special leave
 Maternity leave
 Extraordinary leave
 Refusal of Leave Preparatory to Retirement and Encashment of leave
 In-service death
 Indication of reasons of leave not necessary
 Commencement/end of leave
 Recall from leave
 Overstayal after sanctioned leave
 Leave Salary
 Leave Ex-Pakistan
 Combination of different type of leave
 Explanatory instructions for filling up the leave account form
 Joining time
 Foreign service
CHAPTER VIII. – SUPPLEMENTARY RULES
 Extent of application
 Definitions
 Medical certificate of fitness
 Compensatory allowance
 Grain Compensation Allowance
 Allowance for the expensiveness of living
 House Rent Allowance
 Motor Car Allowance
 Horse Allowance
 Conveyance Allowance
 Compensatory Allowance
 Drawal of Compensatory Allowance during joining time
 Fees
 Travelling Allowance :
 Nature of journeys
 Categories of Civil servants for purposes of Mileage Allowance
 Mileage Allowance
 Journey by Railway
 Journey by Sea or River Steamer
 Journey by road
 Journey by Air
 Daily Allowance
 Journey on tour
 Grant of conveyance charges and daily allowance to civil servants who perform short visits on official duty between Islamabad and Rawalpindi
 Grant of conveyance/daily allowance to civil servants performing journeys on official duty between Karachi/Lahore and suburbs
 Grant of conveyance charges to the B-1 to B-15 staff who are required to stay late beyond 3 p.m. or who attend office on Sundays and closed holidays
 Journeys within 10 miles, by reserved Railways Compartment and by President and Ministers
 Journey of a newly appointed Govt. servant
 Journeys on transfer
 Journey to attend an examination
 Journey on proceeding on or returning from leave
 Journey on retirement or termination of employment
 Grant of travel assistance to families of Government servants who die while in service
 Journey to give evidence or to attend a Court of Law as Assessor or Juror
 Journey to obtain medical treatment or certificate
 Journey in attendance of an incapacitated Government or member of his family
 Journey on a course of training
 Journey to attend a Darbar
 Supply of free accommodation on railway journeys
 Journey by sea, air, road, where means of conveyance are provided by State
 Allowances with rates and back ground permissible to Federal Govt. employees
 Transportation of the dead body of a Government servant deputed abroad on temporary duty
 Form of T.A. bill
 Head of account of T.A. advances
 Duties of a Controlling Officer
 Record of service :
 B-16 & above Government servants
 B-1 to B-15 Government servants
 Joining time :
 Transfer from one post to another in the same station
 Transfer to another station
 General orders
 Travelling Allowance outside Pakistan :
 Categorisation of officers and non-official leaders and Members of Delegations
 T.A. for different kinds of journeys
 Gradation of Government officers and non-official leaders and members of delegations for the purposes of Railway journey
 Travel by Air on official duty abroad
 Daily Allowance for the journeys outside Pakistan
 Luggage
 Accommodation
 Taxi charges
 Entertainment Allowance
 Outfit/subsistence Allowance
 Entitlement of T.A./D.A. to Senior Executives in Management Grades in Corporations/Autonomous/Semi-Autonomous Organisation etc. under Administrative Control of Federal Ministries/Divisions while on tour abroad
 Utilization of PIA Services by officers and official delegations travelling by Air on Government expenses
 Miscellaneous expenditure
 Transportation of the dead body of a Government servant who dies while deputed abroad on temporary duty
CHAPTER IX. – PENSION RULES
 Terms used in the Pension Rules explanation
 Classification of Pension :
 Compensation Pension
 Invalid Pension
 Superannuation Pension
 Retiring Pension
 Conditions of qualifying service
 Condonation of interruption and deficiencies
 Emoluments reckoned for pension
 Average emoluments
 Amount of pension
 Rates and Scale of Pension
 Benefit for extra year of service after completion of 30 years
 Pensioners Benefits
 Grant of increase in pension to Civil pensioners of the Federal Government including civilians paid from Defence Estimates
 Family Pension
 Medical Examination for the purpose of Commutation of Pension on invalidation
 Grant of Commutation to the widow of Government servant retired on superannuation but expired before signing his pension/commutation claims
 Admissibility of pension for life to a widower
 Pension-cum-Gratuity Scheme, 1954
 Indexation of Pension
 Commutation of Pension
 Commutation Table
 Anticipatory Pension
 Wounds, injuries and extraordinary pensions
 Pension to members of the former Indian Civil Service
 Measures to avoid delay in the finalization of pension cases
 History files
 History of service
 Service Books
 Verification of service
 Allocation of pension between different departments
 List of officers and staff due to retire
 Employment of officers and staff on pension work
 Observance of rules relating to grant of secured advances
 Grant of unsecured advances
 Government servants proceeding on foreign service and recovery of leave salary and pension contribution
 Checking of service records by Audit Department and Controlling Officers
 Procedure relating to preparation of pension papers and sanction of pension
 Progress sheet for pension cases
 Steps to be taken by the Authorities concerned and the Retiring Government Servant for timely Sanction of Pension
 Steps relating to preparation and disposal of an ordinary pension case
 Payment of pension in Pakistan
 Payment of pension abroad
 Re-employment of pensioners
 Fixation of pay of re-employed pensioners
 Fixation of Pay of retired Government servants including military officers re-employed under the Government and in autonomous bodies
 Instructions for the Government servants
 Annexure (See para 9.45)
CHAPTER X. – GENERAL PROVIDENT FUND (CENTRAL SERVICES) RULES
 Constitution of the Fund
 Subscribers account
 Conditions and rates of subscription
 Nominations
 Interest
 Advance from the Fund
 Final withdrawal of the accumulations
 Protection of the accumulations
 Class-IV
CHAPTER XI. – FINANCIAL POWERS-DELEGATIONS TO SUBORDINATE AUTHORITIES
 Sanctions to expenditure (Basic Principles)
 Delegation and re-delegation of powers
 Powers delegated to Ministries/Divisions/Departments
 Annexure (See para 11.9)
 Advance payments for execution of work
CHAPTER XII. – BENEVOLENT FUND AND GROUP INSURANCE
 Introduction
 Definitions
 Benevolent Fund
 Payment of subscriptions or Premia in default
 Medical Authority for declaring an employee incapacitated
 Nomination of beneficiaries of the Benevolent Fund Grant of the assured
 Benevolent grants to be paid from the Benevolent Fund
 Contribution to and benefits from Benevolent Fund
 Contribution to the Group Insurance Fund
 Life time arrears
 Discontinuance of grant
 Payment of benevolent grant and the sum assured where no valid nomination exists
 Submission of application for benevolent grant and Group Insurance
CHAPTER XIII. – APPENDICES