ASSAM FINANCIAL RULES PART I GENERAL Rules Pages Chapter I - Introduction … 1-7 1-2 Chapter II - Definitions … 8-52 2-7 Chapter III- General Principles and Rules Receipt of Government Money … 53-57 7-10 Custody of Government Money … 56 -60 10 -11 Deposit of each chest and valuables in the Treasury … 61 11-14 Payments Drawing of money from the Treasury … 62-63 14-15 Cheque … 64 -73 15 -17 Loss of cheque forms … 74 -75 18 Cancelled, lost and lapsed cheque of the Forest Department …. 76-77 18 Vouchers for Departmental Payments … 78 -81 19 -20 Permanent Advances or Imp rest Accounts … 82 20 -23 Advances to Disbursers of the Forest Department … 83 23 Arrear Claims … 84-90 23-30 Issues of duplicates or copies of documents … 91 -92 30 Responsibility for over charges … 93 30 Audit objections … 94 31 Cash Book … 95 31 -33 Cash Book of the Forest Department … 96 -102 33 -34 Defalcation and losses … 103 35 -37 Financial control over Department Accounts … 104 -105 37 Security Deposits … 106 37 -38 Special Rules for the Public Works Department … 107-111 38-39 Contractors closed Accounts … 112 39 Lapsed and confiscated deposits … 113 -114 39 -40 Accounts of interest bearing Securities … 115 40 Destructions of Records … 116 40 Calling for an acceptance of tenders …. 116 -A 40 -41 CHAPTE R IV -Revenue Receipts and their check Controlling Officers responsibility … 117 41-41 Revenue receipts of the Public Work Department … 118 42 Revenue receipts of the Forest Department … 119 -120 42 112 - Recoveries of rents of buildings and lands … 131A 43-45 Sales of quinine, vaccines lymph and seed depot articles … 132 45-46 Vaccine lymph … 133 46 Seed depot articles … 134 46 CHAPTER V- Pay and Allowance-General Rules Due date … 135 46 -48 Death of payee … 136 -137 48 -50 Disbursement of pay, pension etc to a Lunatic … 138 50 Bond of Indemnity for drawing leave salaries etc. … 139 50-51 Part II CLAIMS ON THE TREASURY CHAPTERVI- Gazetted Government Servants Pay bills … 140-141 52 Sterling overseas pay bills … 142 53 Engagement of passages … 143 53 Pay of Government servants in England … 144 53 Transfer of offices … 145 53 Transfer of Public Work Offices … 146 -157 53 -58 CHAPTER VII- Establishment Annual Return of Establishment …. 158 58-60 Revision of establishment … 159 -161 60 -63 Service Books … 162 63 Acquaintance Roll … 163 63 Payment of Bills Special Rules for the Public Works Department … 164 64 Special Rules for the Forest Department … 165 -166 64 Recoveries from establishment Bills-- 64 Fund subscriptions … 167 64 Security deposit of employees … 168 64-68 Payment into a Court of Law … 169-173 Undisbursed pay … 174 -176 69 CHAPTER VIII- Pension Verification of Services … 177 69 Prompt disposal of pension cases … 178 70 Anticipatory pensions … 179 70 Formal Applications … 180 70 -73 Pensioners photograph … 181 73 Rules for the identification of pensioners by Means of the Thumb and Finger Impressions … 182 73-76 Recoveries from pensions … 183 76 Functions under the Pension Act, 1877 … 184 1877 Chapter IX- Miscellaneous charges Refunds … 185-187 77 Compensation for land required … 188 77 Departmental construction of buildings … 189 77 Transport in the Lushai Hills … 190 77 CHAPTER X - Stores General Rules … 191 77-78 Receipt of stores … 192 78 Issue of stores … 193 78 Stock accounts … 194 78 -79 Stock taking … 195 79 Special Rules for the Public Works Department General … 196 79 Acquisition of stores … 197 -201 79 -80 Reverse of stock … 202 80 Disposal of stores … 203 -204 81 Stock … 205 81 Quantity Accounts Receipts … 206-207 81-82 Issues … 208-210 82-83 Value Accounts (A) Payment for stock received … 211-212 83 (B) Recoveries for stock issued --- Issue rates … 213 -215 83 -84 Mode of recovery … 216 84 Fictitious adjustment … 217 84 Yearly Register of stock … 218 -219 84 Stock taking … 220 -222 84 -85 Tools and plant Numerical Account Receipts … 223 85 Payment of suppliers … 224 85 Recoveries 225 For use of tools and plant … 226 85 For sales and transfer … 227 85 Verification … 228-230 85 Road metal … 86 CHAPTER XI- Conservancy and work charges of the Forest Department Laborers … 231 -233 86 -87 Measurements … 234 -235 87 Advances to Contractors … 236 87 Record of sanction and expenditure … 237 -238 87 -88 Hire of tools and plant … 239 88 CHAPTER XII- Execution of works in the Public Works Department Administrative appeal and technical sanction … 240-243 88-89 Demand by Civil Officers … 244 -247 89 Preparation of Projects … 248 89 -90 Contracts … 249 -265 90 -100 Disposal of land … 266 -267 100 -101 Commencement of work … 268 -271 101 Lapse of sanction … 272 101 Traveling allowance for artificers and laborers … 273 102 Advances to Contractors … 274 -275 102 -103 Communication of sanction … 276 103 Supplementary estimates … 277 103 Revised estimates … 278 -280 103 Completion reports … 281 -282 103 -104 Non Government works Estimates … 283-284 104 Local loan works … 285-286 104-105 CHAPTER XIII- Works Accounts—Public Works Department General principles … 287-289 105 Initial records of accounts … 290 105 -106 Muster rolls … 291 -292 106 -107 Measurement Books … 293 -297 107 -109 Cash payments … 298 109 Payments of labourers … 299 -302 109 -111 Payments to Suppliers and Contractors … 303 -304 111 -112 Forms of Bills and Vouchers … 305 -311 113 -114 Preparation examination and payment of Bills … 312-319 114-119 Procedure of lump sum contracts … 320 119 -120 Aid to Contractors … 321 120 Submission of vouchers to audit … 322 120 Work charged establishment … 323 -324 120 -124 Issue of materials … 335 124 To Contractors … 336 -344 124 -127 Direct to works … 345 -346 127 For major works and minor works for which the expenditure is recorded by sub-heads … 347-351 127-129 Works abstracts … 352 -354 129 Watch over liabilities and balances … 355 -356 129 -130 Records of progress … 357 130 Register works Closing the accounts on completion of works … 358 130-131 (b)Completion reports and statements … 359 131 (c) Schedule of rates … 360 131 (d) Security of accounts … 361 -362 131 (e) Contractors ledger … 363 131 CHAPTER XIV--- Loans and Advances Sanction and estimates … 364 132 Interest … 365 132 Conditions of re -payments … 366 -367 132 Recovery … 368 133 Calculation of interest … 369 133 Defaults in payments … 370 -371 133 Accuracy of plus and minus memorandum … 372 133 Irrecoverable loans and advances … 374 -375 134 Periodical review … 376 134 CHAPTER XV- Advances to Government servants and others General principles … 377-381 134-135 Advances for the construction of houses … 382 135 -141 Advances to repairs to houses … 383 141 -142 Advances for purchase of motor cars or motor-boats … 385 143-146 Advances for purchase of motor cycles … 386 146 -147 Advances for purchase of other conveyances … 387 148 Repayment of advance … 388 148 Other advances … 389 -396 148 -155 Advances for passage overseas of certain Government Servants of non-Asiatic domicile and their families … 397 155-157 Forms of drawing and repaying … 398 -400 157 -158 CHAPTER XVI -- Deposits I- Civic Deposits … 401 159 Revenue Deposits … 402 159 Personal Deposits … 403 159 Limitations … 404 -406 159 -161 Miscellaneous Rulings … 407 -411 161 Quarterly Certificate … 412 161 -162 Civil Courts Deposit … 413 -414 162 Agreement with Treasury … 415 -417 162 -163 Deposit for works done for public bodies or individuals … 418 163 Deposits of fees received by Government servants for work done for private bodies … 419 163 II - Public Work Deposits … 420 163 -164 CHAPTER XVII --- Bills and remittances Reserve Bank of India – Remittances I- Introductory … 421 -425 164 -165 II - Telegraph transfers … 426 -429 165 -166 III - Drafts -Drawings and encashment Explanations … 430-431 166 Form of draft , etc … 432 -434 166 -167 Issue of drafts … 435 -442 167 -171 Advice of remittances drawn … 443 -444 171 -174 Regularity of signature … 445 -446 172 Encashment of drafts … 447 -451 172 -174 Doubtful drawings … 452 174 Form of receipt … 453 174 -175 IV —Record of drawings and encashments … 454 -457 175 V--- Other Rules Issue of duplicates … 458 -459 176 460 - Cancellation and refund … 460A 176-177 Exchange of drafts … 460B 177 Unpaid drafts … 460C 177 Laps of drafts … 460D 177 Supply of Forms … 460 -E 177 -178 460F - Special Rules for remittances of police men … 460H 178 CHAPTER XVIII-Miscellaneous subjects Money-orders issued on payment of bills … 461-464 178-179 Remittances by postal money -orders of forest revenue to Treasuries and of advances to Forest disbursers … 465 179-180 Enforcement of responsibility for losses sustained by Government through fraud or negligence of individuals … 466 180-181 Departmental enquiry in case of fraud and embezzlement of Government money in which Government servants are involved … 467 181-182 Prosecution for the embezzlement of Government rent money … 468 183-184 Injuries to Government servants caused through the negligence of another person … 469 184 Demarcation of boundaries between British Territory and Indian States and Foreign States … 470 184-185 Trust Funds … 471 185 Supply of funds for expenditure in England … 472 185 Inspection of Treasuries and Departmental offices by the Audit Department … 473 185-186 Duties of Public Works Officers Chief Engineer … 476 186 Superintending Engineer … 477 186 -187 Executive Engineer … 478 187 -188 Divisional Officer … 479 188 Divisional Accountant … 480 188 Stationery and Forms … 481 -483 188 -189 Custody of cash … 484 189 Cashiers … 485 189 Audit inspections … 486 189 Results of audit … 487 -488 190 Public Works Department works building