Professional Documents
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FINANCIAL RULES
BY
SAFDAR SHAH
CONTACT NO:
051-9259024
Federal
Treasury Rules
GENERAL LIMITATIONS
All charges actually incurred must be
paid and drawn at once, and under
no circumstances should they be
allowed to be carried forward for
payment in another financial year
[FTR 289]
Contingent charges
i)
Hot weather establishment.
ii) Porters engaged on manual labour
and
paid daily or monthly wages.
iii) Sweepers
RESPONSIBILITY OF
DRAWING OFFICER
The drawing officer is responsible for seeing
that
RESPONSIBILITY OF
CONTROLLING OFFICER
Superintendents of Jails
Railways
Survey of Pakistan
Department of Investment Promotion
and Supplies.
WITHDRAWAL OF MONEY
FROM PUBLIC ACCOUNT (RULE
12-28)
PLACE OF PAYMENT
PAYMENT TO GAZETTED
OFFICER
Any
payment
to
a
gazetted
government servant shall be made
only after Accountant General has
intimated to the T.O. about the rate
at which payment shall be made.
[FTR 20]
PAYMENT OF FIRST
SALARY
PRESENTATION OF
CLAIMS
GENERAL INSTRUCTIONS
REGARDING PREPARATION AND
FORM OF BILLS
CHECKS TO BE APPLIED ON
CLAIMS PRESENTED
DISBURSEMENT OF CLAIMS
AND RECORDS OF PAYMENT
VOUCHER OF PAYMENT
Rate of recovery
When
a
government
servant
presents his pay bill for the first time,
or when the name of a government
servant appears for the first time in
an establishment bill, the bill should
be supported by a last pay certificate
or if he was not government
employee or
GENERAL FINANCIAL
RULES (GFR)
POWERS OF SANCTION
(Rules 39 49)
STANDARD OF FINANCIAL
PROPRIETY. (GFR-10)
That expenditure is incurred with due regards
to high standards of financial propriety.
i) A public servant should exercise same
vigilance as a person of ordinary prudence
that he exercises for the expenditure of
his
own money.
ii) That the expenditure is not prima- facie
more than the occasion demands.
iii)
iv)
In-significant
Claim of the amount can be enforced in a
court of law.
In pursuance of recognized policy or customs.
v)
The amount of allowances granted to meet
expenditure of a particular type is not a
Source of Profit to the recipients.
In
discharge
of
his
ultimate
responsibilities for the administration of
an appropriation placed at his disposal,
every controlling officer must satisfy
himself that adequate provisions exist
with in the departmental organization
for systematic internal checks to
prevent and detect errors and
i.
ii.
iii.
PAO
HOD
.( write off of
irrecoverabl
e value of
stores or
public
money due
to losses on
account of
fraud,theft
etc.
COMMUNICATION OF
SANCTION
( Rules 51 59)
Government of Pakistan
(SPECIMEN OF SANCTION)
(Establishment Division)
SECRETARIAT TRAINING INSTITUTE
No.F.8-3/96-Gen.
Islamabad, the 24th April, 2007.
The Accountant General Pak. Revenue,
Islamabad.
Subject:- WASHING CHARGES
Dear Sir,
In exercise of powers delegated to Head of Department vide
Finance Divisions O.M. No.F-3(2)exp.III/2006 dated 13-09-2006, I
have the honour to convey the sanction of the President of Islamic
Republic of Pakistan to an expenditure not exceeding, Rs.490/(Rupees four hundred ninety only) on account of washing charges of
seven Table Cloths from M/S Ever Green Dry Cleaners, Islamabad
vide their cash memo No.4632 dated 18-04-2007 (Original enclosed).
2.
It is requested that a cheque of the above amount may kindly
be issued in the name of the D.D.O., STI, Islamabad.
Incurring of expenditure in
anticipation of funds(GFR-87)
Re-appropriation of Funds
(GFR-99)
Any Question
Thank You