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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
