PUNJAB FINANCIAL RULES Vol. II

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PUNJAB FINANCIAL RULES Vol. II PUNJAB FINANCIAL RULES Vol. II GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Punjab Financial Rules VolI. Appendices Description TABLE OF CONTENTS 1. Subject Initial and Subsidiary Accounts Rules 2. Principles regarding enforcement of responsibility for losses sustained through fraud, negligence, etc. The Punjab Stamp Losses and Defalcations Rules, 1935. 3. Inter-Government and Inter-Departmental transfers. 4. Agreements with other Governments regarding incidence of pay and allowances, leave salary, pensions, rents of buildings, etc., etc. 5. General Rules and principles relating to contracts. Authorities competent to execute deeds, contracts and other instruments on behalf of the Governor of the Punjab. 6. Destruction of records. General Special Rules relating to destruction of Treasury Records. 7. Deleted 8. List of periodical and occasional returns submitted by Treasury Officers to the Accountant-General, Punjab 9. Rules framed by the Federal Government for the supply and distribution of stamps. 10. Form of Bond of indemnity for drawing pay, pensions, annuities, etc. 11. Deleted 12. Section 60(1) of the Code of Civil Procedure, 1908. 13. Deleted 14. Miscellaneous rulings relating to contingent charges. 15. Deleted 16. Rules for the supply of articles from Jails, Weaving Factory, Shahdara, Co-operative Societies and Industrial Institutions to Offices under the Punjab Government. 17. Rules for the payment of compensation for land taken up under the Land Acquisition Act, I of 1894. Transfer of land between Federal and Provincial Governments. 18. Instructions laying down the procedure to be followed in dealing with applications for advances for the construction, purchase or repair of houses. 19. Rules in regard to Government Servants under the Administrative control of the Punjab Government and indigent persons residing in the territories administered by the Punjab Government proceeding to the Anti-Rabic Centre at Lahore or to the nearest centre for anti-rabic treatment. 20. Deleted 21. Rules governing the grant of recoverable advances to prisoners released under the Good Conduct Prisoners' Probational Release Act, 1926, and to parols released under the Punjab Borstal Act and prisoners released under Section 401, Code of Criminal Procedure. 22. Detailed rules for the maintenance of Deposit Accounts of the Small Cause Courts. 23. Deleted 24. Rules regarding the procedure to be followed in incurring expenditure on assigned works. 25. Deleted 3 Table of Forms Rules 1. Cash Book 2.2 2. Register showing valuable articles deposited in the treasury for safe custody which are required to be taken out 3.8 Note 1 (iv) frequently. 3. Register for safe custody of deposit receipts of recognised banks tendered as security by clerks and other Government Ditto Servants handling Government money. 3-A. Pass Book or list of cheques cashed (P.W.D. Officers). 3.30 4. Bond of indemnity for drawing arrears of pay and allowances or pensions of deceased Government servants or 5.3 (b), Note 1 pensioners. 5. Deleted 5.4 6. Deleted 6.3 7. Charge Report of Officers 6.2 8. Deleted 9. Deleted 7.6 (a) & Note 1 thereunder 10. Statement of proposition for Revision of Establishment. 7.6 (a), Note 1 11. Acquittance Roll 7.12 12. Detailed countersigned Contingent Bill 8.9 (a) 13. Register of contingent charges 8.13 13-A. Register of contingent charges of the Provincial Stationery 8.16 Office, Punjab 14. Register of Refunds at Treasury 9.3, Note 2 15. Form of Mortgage for House Building Advance. 10.16 (vi), Note, 10.16 (vii), Note 4 & 10.17, Note, 3 4 15-A. Form of Mortgage 10.16 (vi) Note 16. Re-conveyance for House Building Advance 10.16(vii) Notes 1 &3 17. Form of mortgage for House Building Advance granted to 10.16 (vii), Note Government Servants who do not possess full proprietary 3 rights in land upon which they intend to build a house. 18. Agreement for House Building Advances, granted to Government servants to build houses on plots of land taken 10.16 (vii), Note from an Improvement Trust/or a Co-operative House Building 3 Society/Urban Development Department/Lahore Development Authority under an Agreement for sale. 18-A. Form of Agreement to be executed at the time of drawing an 10.16 (ix) Note advance for acquiring land on lease on which to construct a and 10.17, Note house. 3 19. Agreement to be executed at the time of drawing an advance for purchase of land on which to construct a house or of a 10.16, (xi) Note ready-made house. 20. Mortgage deed to be executed in connection with an advance 10.21(7) Note 4 for the purchase of land on which to construct a house. 21. Agreement to be executed when drawing an advance for the 10.21(7), Note 4 purchase of, a Motor Car/Cycle. 22. Mortgage Bond for Motor Car/Cycle Advance 10.21 (7), Note 5 23. Letter intimating to the Insurance Company the Governor's 11.41 interest in insurance policies of motor cars, etc 24. Indent for Bank Drafts, Government Drafts and other 12.19 connected Forms required for the use of treasuries. 25. Pass Book 15.5 26. Indent for stores 17 27. Liability Register 17-A 5 PUNJAB FINANCIAL RULES VOL. II APPENDIX - I [Referred to in P.F.R 2.1 (b)] INITIAL AND SUBSIDIARY ACCOUNTS RULES [Rules issued under sub-clause 3 of Article 9 of the Pakistan (Audit and Accounts) Order, 1973.] 1) Those rules may be called the Initial and Subsidiary Accounts Rules. 2) In these rules— 1. "Initial Accounts" mean a primary record of all money transactions affecting the revenues of the Federation or of any Province as they occur: 2. the "Order" means, The Pakistan (Audit & Accounts) Order. 1973; 3. "Treasuries" include all treasuries and sub-treasuries whether under the control of the Federation or of a Province; and other terms and expressions have the same meanings as have been assigned to them in the Order. 3) The Auditor-General of Pakistan has been relieved from the responsibility for keeping accounts of the under-mentioned class or character: — a) Initial Accounts required to be kept in treasuries; b) Initial and Subsidiary Accounts that maybe required to be kept in any office or department of the Federation or as the case may be, of any Province; c) Accounts of stores and stock that may be required to be kept in any office or department of the Federation or of a Province by order of the President or of the Governor of the Province; and d) Trading, Manufacturing and Profit and Loss Accounts and Balance Sheets and any other Subsidiary Accounts that may be required to be kept by order of the President or of the Governor of a Province in any Department of the Federation or of the Province 4) Nothing contained in Rule 3 shall be construed as derogating from the authority of the Auditor-General of Pakistan— a) to require any treasury, office or department keeping initial or subsidiary accounts to render accounts of such transactions as are included in them to the audit and accounts offices under his control on such dates as he may determine ; or b) to prescribe the form in which such accounts shall be rendered and in which the initial accounts, from which the accounts so rendered are compiled or on which they are based, shall be kept. 6 APPENDIX 2 {Referred to in P.F. Rs. 2.33 and 2.35(3)] PART—I Principles regarding enforcement of responsibility for losses sustained through fraud, negligence, etc. 1) MEMORANDUM OF GENERAL PRINCIPLES TO REGULATE THE ENFORCEMENT OF RESPONSIBILITY FOR LOSSES SUSTAINED BY GOVERNMENT THROUGH FRAUD OR NEGLIGENCE OF INDIVIDUALS 1) Means should be devised to ensure that every Government servant realizes fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part, and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government servant to the extent to which it may be shown that he contributed to the loss by his own action or negligence. In almost all cases frauds are rendered possible for want of supervision and negligence of rules laid down for the security and safety of public money. Two forms of negligence are specially noteworthy: — i. The amount in a bill is not written in words; the amount in the bill or cheque is written carelessly making alteration possible without detection; or a space is left rendering the insertion of digits or words an easy matter. ii. Copies of accounts and bills submitted to the treasury and to audit office are not carefully compared with the office copies. To guard against tins. It must be insisted in every case in which money is drawn on a bill from the treasury, that the total amount of the bill in words is carefully entered by the clerk who draws it up and the copies of accounts and bills submitted to the treasury and to the audit office are carefully compared with the office copies by the drawing officer. The cardinal principle governing the assessment of-responsibility in such cases is that every public servant should exert the same vigilance in respect of public expenditure and public funds generally as a person of ordinary prudence would exercise in respect of the expenditure and the custody of his own money. While, therefore. Government are prepared to condone Government servants, honest errors of judgment involving financial loss, provided he can show that he has done his best up to the limits of his ability and experience, they are determined to penalize Government servants who are dishonest, careless or negligent in the duties entrusted to them.
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