CHAPTER1

GENERAL FINANCIAL RULES OF THE CENTRAL GOVERNMENT

VOLUME 1
CHAPTER 1 INTRODUCTORY

The rules contained in this volume, which are essentially executive orders oI the
President describe primarily the Iinancial powers oI diIIerent authorities subordinate to
the Federal Government and the procedure prescribed by the President which should be
Iollowed by them in the securing and spending oI the Iunds necessary Ior the discharge oI
the Iunctions entrusted to them Department authorities should Iollow these rules,
supplemented or modiIied by the special rules and instructions, iI any, contained in their
departmental regulations and other special orders applicable to them

DEFINITIONS
Unless there be anything repugnant in the subject or context, the terms deIined in this
chapter are used in
these rules in the sense hereby explained-
i Accountant-General means the head oI an oIIice oI accounts and audit or oI
accounts who keeps the accounts oI the Federal Government
ii Appropriation means the assignment to meet speciIied expenditure oI Iunds at
the disposal oI the assigning authority
iii Auditor General means the Auditor General oI Pakistan
iv The Bank means the State Bank oI Pakistan or any oIIice or agency oI the
State Bank oI Pakistan and includes any branch oI the National Bank oI
Pakistan acting as the agent oI the State Bank oI Pakistan in accordance with
the provisions oI the State Bank oI Pakistan Act
v Competent Authority means Government or any other authority to which the
relevant powers may be delegated by Government
vi The Constitution means the Constitution oI the Islamic Republic oI Pakistan
vii Controlling OIIicer means a head oI a department or other departmental
oIIicer who is entrusted with the responsibility oI controlling the incurring oI
expenditure and or the collection oI revenue by the authorities subordinate to
the department
viii Federal Consolidated Fund Public Account
All revenues received by the Federal Government all loans raised by that
Government an all
money received by it in repayment oI any loan shall Irom part oI a
consolidated Iund to be
known as the Federal Consolidated Fund
All other money-
a Received by or on behalI oI the Federal Government; or
b Received by or deposited with the Supreme Court or any other court
established under the authority oI the Federation;
Shall be credited to the Public Account oI the Federation
Note:- The custody oI the Federal Consolidated Fund, the payment oI money
into that Fund, the withdrawal oI moneys there Irom, the custody oI other moneys
received by or on behalI oI the Federal Government their payment onto and
withdrawal Irom the Public Account oI the Federation and all matters connected
with or ancillary to the matters aIoresaid shall be and includes the Financial
Advisers attached to the Ministries Divisions and such other authorities in which
the powers oI the Ministry oI Finance are vested by the President
ix Ministry oI Finance means the Ministry oI Finance oI the Federal
Government and includes the Financial Advisers attached to the Ministries
Divisions and such other authorities in which the powers oI the Ministry oI
Finance are vested by the President
x Financial Year means the year beginning on the
st
oI July and ending on the
30
th
oI June Following
xi Government means the Federal Government
xii Head oI Department
means any authority declared to be such with reIerence to Rule 0 oI
the Supplementary Rules iI the declaration is made in general terms and
not with reIerence to certain speciIied rules only and
Includes any other oIIicer declared to be such by the competent
authority
xiii Nonrecurring expenditure means expenditure sanctioned as a lump sum
charge whether the money be paid as a lump sum or by installments
xiv President means the President oI Pakistan
xv Primary unit oI appropriation means a lump sum oI money placed by the
President at the disposal oI a subordinate authority by the method prescribed
in rules to 7 oI the Book oI Financial Powers vide Appendix 3
xvi Public works means civil works and irrigation navigation embankment and
drainage works
xvii Public Works Department means the Department oI Federal Government in
administrative charge oI public works
xviii Re-appropriation means the transIer oI Iunds Irom one unit oI appropriation to
another such unit
xix Recurring expenditure means all expenditure which is not nonrecurring
xx Subordinate authority means a Department oI the Federal Government or any
authority subordinate to or acting as Agent to the President
xxi Treasury Rules means the Treasury Rules oI the Federal Government
3 Heads oI departments have been authorized to declare any gazette oIIicers
subordinate to them to be the head oI an oIIice Ior the purpose oI these and other
Iinancial rules oI Government