Government of Rajasthan Finance
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GOVERNMENT OF RAJASTHAN FINANCE (G.F. & A.R.) DEPARTMENT GENERAL FINANCIAL AND ACCOUNTS RULES FINANCIAL RULES & PROCEDURES PART-I AMENDED UPTO 31.12.2010 PUBLISHED BY AUTHORITY Rajasthan State Co-operative Press Limited, JAIPUR GENERAL FINANCIAL AND ACCOUNTS RULES FINANCIAL RULES & PROCEDURES PART - I PREFACE The General Financial & Accounts Rules contain basic Principles to be observed and the procedure to be followed by various authorities in dealing with the funds received by them in their public capacity. These Rules were published in 1952 and, there after, six more editions were published with the last being in 1986. However, during all these years no major structural changes to meet the present day requirements had been attempted. In the last few years, there has been rapid expansion in the activities of the state, especially in the field of social security, upliftment of weaker sections of the society and development of infrastructural facilities to accelerate the pace of rapid economic growth. Consequently, a number of changes have taken place in the mode and norms of the functioning of various Government Departments. It was, therefore, felt that unless these financial rules, systems and procedures are also brought in consonance with the present day requirements, the same instead of regulating the activities within broad parameters of financial discipline and control, may in fact tend to prove impediments in the efficient and speedy execution of various schemes. The Finance Department had, therefore, decided to have a fresh look at these Rules. Against this back-drop and context, it was considered expedient to rewrite these Rules. Shri Bhagwan Singh, a retired Chief Accounts Officer was entrusted with this job who submitted these Rules in three parts, namely :- Part-I fundamental Rules & Procedures. Part-II governing Store Purchases. Part-III delegation of financial powers to various officers subordinate to Govt. It is hoped that these re-written Rules will help the various authorities in dealing smoothly with the funds received by them in their official capacity and in case any major structural change is left due to which there appear difficulties in meeting the present day requirements, this may kindly be brought to the notice of the Finance (GF&AR) Department for appropriate action. Inspite of due care having been taken, if any, errors or omissions have inadvertently remained and are detected in this edition the same may also kindly be brought to the notice of the Finance (GF&AR) Department. (Inderjit Khanna) Jaipur. Secretary to Government 7th September, 1993. Finance Department Jaipur. RE-WRITING OF G.F.&A.R. 1. CONSIDERATIONS FOR RE-WRITING/REVISION: The following considerations were kept in view while re-writing G.F.& A.R.: i) Practical applicability of Rules in the present set up in view of huge expenditure on developmental activities. ii) Accounting Reforms and changed structure of Accounts classification. iii) Removal of difference between Heads of Department Class-I and other than class I for financial rules. iv) Removal of difference between Gazetted officers and non-Gazetted officers in personal claims and accounting, their categorization as "Government servants". v) Conveniences to Government servants relating to their personal claims. vi) Strengthening of Heads of Offices and Regional officers. De-centralisation of Financial Powers for speedy execution of works/activities. vii) Effective control and easy understanding Rules & Procedure, and better Accountability & uniformity in system and procedure. viii) Re-structuring of chapters, headings and bringing rules in sequence with adequate linking and Contents in the beginning for easy location. ix) Simplification of procedure in view of practical considerations. x) Review of Stores Purchase system and compilation of a Manual incorporating all possible rules therein. xi) Review of delegations and making them elaborate and realistic. xii) Bifurcation of rules into parts for easy handling and for creation of sense of adaptability by Government servants. 2. i) Presently the G.F.& A.R. contains 490 rules and 546 printed pages (273 pages in double column on one page). It includes 19 chapters and 21 appendices, 242 notes, 58 Government decisions, alongwith 22 annexures. In addition it contains subsequent additions. In all total printed pages are about 600. G.F. & A.R. now contains three parts and appendices as under: No. of No of Rules Appendix I PART General Financial Rules & 365 12 Procedures II PART Stores 71 3 ii) Re-writing/Revision is based on amended G.F. & A.R. as provided by Director, Treasuries & Accounts, few amendments given by F.D. and amendments contained in Lekha-Vigya (April to July 92). A 3. IMPORTANT CHANGES : The re-writing/revision provides for following important changes :- i) Separate Chapters have been given for Advances to Government servants and Inter-Departmental Adjustments. ii) Pre-check has been suggested after two years instead of one year it is now done at the level of Heads of offices, etc. iii) Concept of rate contract for maintenance and repairs of specified machinery and equipment's with manufacturers, authorised dealers, etc., has been introduced to bring efficiency. iv) Scope of Annual Certificate of Payments and deductions to Government Servant has been extended and made final evidence of all deductions and thus made a basis of adjustments of missing credits and No Dues Certificate. v) Duties of Cashier has been defined to make him more responsible and specific. vi) System of advance payments out of permanent advance and A.C. bill, etc., its accounting and adjustments in cash book and recovery of unspent balances and recording in L.P.C., has been modified/introduced. vii) Duties of Head of office has been abstracted in appendix to make it specific. viii) Duties of Accounts Person has been revised and concept of their prior concurrence in respect of financial matters has been proposed. ix) Rules for Destruction of Accounts records have been revised. Concurrence of Accountant General , if necessary may be obtained x) Concept of joint responsibility and role of Accounts personal has been introduced in cases of purchases and auction through Committees at all level which will be final authority in respect of purchases and auctions. xi) Limit of tenders has been increased and scope of purchases with out tender has been widened. Sources of purchases by single and limited tenders have been made specific. xii) Purchases rules have been made compact and self contained by incorporating all possible provisions at one place. Conditions of contract have been revised. It would need betting by Law Department. xiii) Delegation have been made object wise and practical . xiv) Presently serial number of G.A. forms prescribed in volume II of G.F. & A.R. do not correlate with the serial numbers of rules and Chapters. Revised serial numbers have, therefore, been indicated which are contained in Appendix 6 of Part-I. Pending final decision by the Government in the rules space has been left blank. These may be filled in before final printing of G.F. & A.R. and after revising Volume II . xv) Difference between Heads of Departments (Class_I and others) have been done away with. Presently there is no difference in delegations in Appendix VIII. It exists only in Appendix IV, that too in few items. xvi) Forms given in the Chapter either within or at the end have been proposed to be transferred to Volume II with assigning of new serial number as mentioned in Appendix 6 . Such forms have been shown therein without old numbers. B C O N T E N T S Rule Page No. No. CHAPTER-I 1-4 INTRODUCTORY 1 Introductory 1 1 Definition 2 1-2 Head of Office 3 3 Removal of Doubts 4 3 Annexure 'A' 4 CHAPTER – II 5-11 GENERAL SYSTEM OF FINANCIAL 5 MANAGEMENT AND CONTROL I. RECEIPT OF MONEY, GENERAL 5-6 5 Assessment, Collection and Control 7 5 II. EXPENDITURE AND PAYMENTS OF MONEYS 5 Withdrawals of moneys from the Treasury – General 8 5 Principles Essential conditions governing Expenditure from Public 9 5 Funds Standards of Financial propriety 10 5-6 Control of Expenditure. 11 6 Internal check against irregularities, Waste, Loss and 12 6 Fraud. Delay in Payment to be avoided. 13 6 III. DUTIES AS REGARDS MAINTENANCE OF 6 ACCOUNTS. Maintenance of Accounts 14 6 Responsibility of countersigning the certificate 15 7 Responsibility of Departmental Officers. 16 7 Demand for information of Audit. 17 7 IV. CONTRACTS 7 Contracts 18 7 General Principles 19 7-8 V. MISAPPROPRIATION, FRAUD AND LOSSES. 8 Report of Losses. 20 8-10 Forms of Losses due to re-tendered-auction/re-sale. 10 Accidents 21 10 Responsibilities for Losses etc. 22 11 Write of Losses etc. 23 11 i VI. Departmental Regulations. Departmental Regulations. 24 11 VII DUTIES AND RESPONSIBILITIES OF ACCOUNTS OFFICERS, ETC. Duties and Responsibilities of Accounts Officers 25 11 Delegations. 26 11 12-14 CHAPTER-III REVENUE AND RECEIPTS. I GENERAL Duties as regards Receipts and Acconts 27 12 Extract of Accounts. 28 12 Departmental Regulations. 29 12 Irricoverable amount due to Government and their 30 13 adjustment II RENT OF GOVERNMENT BUILDINGS, LANDS, FINES ETC. Sums will not be credited as revenue by debit to a 31 13 suspense head Collection of revenue 32 13 Rent of Buildings and lands. 33 13 Assessment and Recovery of Rent, Fines. 34 13 Fines 35 13 Statement of fines. 36 13-14 Miscellaneous Demands 37 14 III. REMISSION ABANDONMENT OF CLAIMS TO REVENUE. Abandonment of claims to Revenue/Remission of 38 14 Statement of Remissions etc. 39 14 Departmental Rules defining Remission & 40 14 Abandonment of Revenue Internal check/ Audit. 41 14 ii CHAPTER-IV I RECEIPT OF GOVERNMENT MONEYS,ITS CUSTODY AND PAYMENTS OF SUCH MONEYS IN TO THE TREASURIES GENERAL RULES 15 Mode of Receipt of Government Money.