TABLE OF CONTENTS

 

 

SN

Subject

Rules

CHAPTER - I

1

Definitions

1.1

CHAPTER – II

General Principles and Rules

2.

Handling of Cash and recording of transactions connected therewith

 

 

(i)         General

2.1

 

(ii)        Maintenance of accounts — Cash Book

2.2

3.

Permanent Advances and Imprest Accounts     

2.8

4.

Payments

 

 

(a)        General Principles and Restrictions relating to expenditure

2.10

 

(b)        Drawal of money from the Treasury

2.12

 

(c )       Checking of charges     and Audit objections

2.29

5.

Control over accounts  

2.32

6.

Defalcations and losses and Remissions of and Abandonment of claims to revenue

 

 

(i)         Responsibility for losses sustained through fraud or negligence Individuals

2.33

 

(ii)        Report to the Accountant-General and departmental superior Authority

2.34

7.

Inter-Government and Inter-Departmental Transactions

 

 

(i)         Inter Government transactions

2.36

 

(ii)        Adjustment with Foreign Government, outside bodies

2.37

 

(iii)       Inter-Departmental adjustments

2.38

8.

Miscellaneous Rules and Orders

 

 

(i)         Erasures, over-writings and corrections

2.39

 

(ii)        Issue of duplicates or copies of documents

2.40

 

(iii)       Signing of sanctions, etc.

2.41

 

(iv)       Probation regarding sending of communications at public expense

2.42

 

(v)        Call of vouchers from Audit Office

2.43

 

(vi)       General Rules and Principles relating to contracts

2.44

 

(vii)      Grants, concessions, leases, etc

2.45

 

(viii)      Recovery of money due to Government from the amount standing to the credit in the Provident Fund Account of a government employee

2.46

 

(ix)       Claims against the Railway for goods lost in transit

2.47

 

(x)        Destruction of Accounts Records

2.48

 

(xi)       System of numeration

2.50

CHAPTER – III
Omitted
CHAPTER - IV

Revenue Receipts and their Check

9.

General

4.1

 

Special Rules for particular classes of receipts

 

 

(i)         Land Revenue-Fees for collection of Revenue

4.2

 

(ii)        Fines

4.3

 

(iii)       Miscellaneous demands

4.5

 

Remission of and abandonment of claims to Revenue

4.6

 

Audit of Receipts

4.7

CHAPTER - V

Pay, Allowance and Pensions

10

General Rules

 

 

(i)         Due date

5.1

 

(ii)        Death and payee

5.3

 

(iii)       Bond of indemnity for drawing leave salary pensions etc

5.5

 

(iv)       Last pay certificate

5.6

 

(v)        Fund and other deductions

5.7

 

(vi)       Transfer of Pensions

5.8

 

(vii)      Attachment of Pay and Allowances etc. for debt

5.9

 

(viii)      Procedure for issue if pay, etc. to members of the Auxiliary Force Units on calling out or embodiment

5.11

 

(ix)       Communication to Audit of the orders affecting pay, etc.

5.12

 

(x)        Transfer of charge

5.13

CHAPTER - VI

Pay, Allowances, etc., of Gazetted Government Employees

11.

Pay and Allowances

6.1

12.

Transfer of Charge

6.3

13.

Engagement of Passages

6.4

CHAPTER-VII

Pay, Allowances, etc. of Establishment

14.

Annual Returns of Establishments

7.1

15.

Alteration of Establishment

7.5

16.

Monthly Pay Bill

 

 

(i)         Preparation of bills

7.11

 

(ii)        Disbursement of moneys drawn on money bills

7.12

17.

Record of Service--

 

 

(i)         Service Books

7.17

 

(ii)        Service Rolls  

7.19

CHAPTER - VIII

Contingencies

18.

Introductory

8.1

19.

Classification of Charges

8.2

20.

General Rules

8.3

21.

Special Rules relating to particular kind of contingencies and other expenditure

8.6

21A

Audited Contingencies

8.13

22B

Grant in Aid

8.14

22.

Record of contingent expenditure-contingent Register

8.15

23.

Purchase of Service Postage Stamps

8.18

24.

Payment for articles ordered direct from the United Kingdom

8.19

25.

Inspecting Officers Bill

8.20

26.

Inter Department transfer

8.21

27.

Expenditure for other Government employees

8.23

28.

Responsibility of drawing officer

8.24

29.

Responsibility of Controlling Officers

8.26

CHAPTER – IX

Miscellaneous Charges

30.

Refunds

9.1

31.

Compensation for land

9.4

CHAPTER – X

Loans and Advances

32.

General

 

 

(i)         Sanctions

10.1

 

(ii)        Estimates

10.2

33.

Loans to Local Bodies, Revenue, Advances, etc.

 

 

(i)         Issue of Loan money

10.3

 

(ii)        Conditions of repayments

10.4

 

(iii)       Interest

10.5

 

(iv)       Defaults in payment

10.6

 

(v)        Plus and minus memorandum maintained at treasuries in connection with Revenue advances

10.8

 

(vi)       Revenue Department Return

10.9

 

(vii)      Irrecoverable loans and advances

10.10

 

(viii)      Annual Review

10.12

34.

Loans and advances to Government employees

 

 

(i)         General

10.13

35.

House Building Advances

 

 

(a)        Advances for purchase of plot and Construction of a house

10.16

 

(b)        Advance for purchase of a house

10.17

 

(c)        Advance for repayment of a private loan taken for purchase of a house

10.18

 

(d)        Advance for repairs and enlargement to a house

10.19

 

(e)        Instructions for dealing with applications for advance for construction, purchase or repair of houses, etc

10.20

36.

Advances for the purchase of conveyances

 

 

(a)        Advances for motor cars or motor boats

10.21

 

(b)        Advances for motor cycles       

10.22

 

(c)        Advances for other conveyances

10.23

 

(iv)       Advances for purchase of typewriters

10.24

 

(v)        Advances to Government employees on the eve of important festivals and trips to hill stations etc., for recreation purposes.

10.24(a)

37.

(vi)       Other Advances

 

 

(a)    Advance on transfer

10.25(a)

 

(b)    Advances on arrival in India on first appointment or on return from leave or deputation out of India

10.25(b)

 

(c)    Advance on tour

10.25(c)

 

(d)    Advances for expenses connected with remittance of treasure           

10.25(d)

 

(e)    Advances for Law suits

10.25(e)

 

(h)    Advances for purchase of tents

10.25(h)

 

(i)     Advances for purchase of agricultural machinery

10.25(i)

 

(j)     Indigent advances and free indigent grants in the Welfare of Scheduled Castes and Backward Classes Department

10.25(j)

 

(k)    Advances to prisoners released under the Good Conduct Prisoners’ Probational Released Act, 1926, and to paroles Released under the Punjab Borstal Act and Prisoners released Under Section 401, Criminal Procedure Code

10.25(k)

38.

(vii)      Conditions of Repayment

10.26

39.

(viii)      Irrecoverable advances

10.27

CHAPATER – XI

Remittances through Telegraphic Transfers, Bank Draft and Government Drafts - Omitted

CHAPTER – XII

Deposits

40.

Lapsed Deposits

12.10

41.

Interest Bearing Deposits

12.29-12.49

CHAPTER – XIII

Local Funds

42.

Explanation

13.1

43.

Custody of funds

13.2

44.

Powers of incurring and sanctioning expenditure

13.3

45.

Maintenance of Accounts at treasuries

 

 

(a)        Omitted

 

 

(b)        Plus and Minus Memorandum

13.5

46.

Adjustment of Contributions payable to or Local Bodies

13.10

CHAPTER-XIV

Service and other Funds  -  Omitted

CHAPTER – XV

Stores

47.

General Rules

 

 

(i)         Introductory

15.1

 

(ii)        Purchase and acquisition of Stores

15.2

 

(iii)       Sale and disposal of stores and write off of losses

15.3

 

(iv)       Receipt of Stores

15.4

 

(v)        Issue of Stores

15.5

 

(vi)       Transfer of charge of Stores

15.6

48.

Custody and Accounts of Stores

 

 

(i)         General

15.7

 

(ii)        Dead Stock

15.10

 

(iii)       Other Stores

15.11

49.

Audit of Accounts of Stores and Stock

15.21

CHAPTER – XVI

Works

50.

Introductory

16.1

51.

Works executed by Civil Officers

 

 

(a)        Classification

16.3

 

(b)        Procedure for the execution of works and

            the incurring of expenditure

16.4

52.

Public Buildings and Lands

16.7

CHAPTER – XVII

Budget

53.

Introductory

17.1

54.

Appropriation of Funds necessary to make sanction

to expenditure effective

17.2

55.

Communication of Budget Allotments

17.7

56.

Indication of source of appropriation in the sanction

to expenditure

17.8

57.

Application for sanction to expenditure

17.12

58.

Incurring of expenditure in anticipation of Funds

17.13

59.

Expenditure not provided for

17.14

60.

Incurring of expenditure in excess of the provision in

the estimates

17.15

61.

Inevitable payments and the general rules for payments against sanctioned grants

17.16

62.

Provision for expenditure in respect of a work undertaken

by one department on behalf of another

17.20

CHAPTER – XVIII

Powers of sanction

63.

Powers of various authorities in the matters of Financial sanctions

 

 

(i)         Powers of administrative departments

18.1

 

(ii)        Powers of subordinate authorities

18.2

64.

Powers in regard to certain specific matters

 

 

(i)         Write-off of losses

18.4

 

(ii)        Remission of disallowances

18.5

65.

Communication of sanctions

18.6

66.

Signing of sanctions

18.11

67.

Date of effect to sanctions

18.12

68.

Retrospective sanctions

18.13(a)

69.

Lapse of sanctions and Administrative Approval

18.14

CHAPTER - XIX

Consent and Delegation Orders Index

                                                                                                                       

 

The Punjab Financial Rules

VOLUME I

CHAPTER - I - Definitions

 

1.1.  The power of interpreting, changing and relaxing these rules is vested in the Department of Finance.

Provided that in the case of rules based on the standing instructions issued by the Comptroller and Auditor-General of India the aforesaid power shall not be exercised save with the prior consultation of the Comptroller and Auditor-General of India.

 

1.1 -A. Unless there by anything repugnant in the subject or context, the terms defined in this chapter are used in these rules in the sense hereby explained.

 

1.2.      “Abstract Bill” is a bill without details either for contingent or travelling allowance expenditure (other than travelling allowance expenditure of the Department of Public Works) paid at a Treasury without the scrutiny and counter signature of a controlling authority, to save delay in the discharge of a claim. In the Department of Public Works, abstract bills for travelling allowance expenditure are paid after scrutiny and counter signature of the detailed bills by the controlling officers.

 

1.3.      “Administrative Approval” is the formal acceptance by the Administrative Department (defined below) of a proposal to incur expenditure on works initiated by or connected with the requirements of that Department.

 

In the case of works executed by the Department of Public Works, it is in effect an order to that Department to execute a certain specified work at a stated sum to meet the administrative needs of the Department requiring the work (See also rule 1.38).

 

Note 1.            “Administrative Department” means a department of the Punjab Government other than the Department of Finance.

 

Note 2.    The administrative approval accorded to a proposal previous to its inclusion in a Schedule of New Expenditure or list of Major Works, as the case may be, should be endorsed by the competent authority to the Accountant-General, Punjab and should be treated as financial sanction to the extent the funds are voted by the Legislature. Where, however, the provision in the Budget has subsequently been revised and is not in accordance with the administrative approval already accorded, fresh administrative approval will be accorded and the same will be treated as financial sanction.

 

1.4.      “Appropriation” means the assignment to meet specified expenditure of funds at the disposal of assigning authority.

 

1.5.      “The Bank” means any office or branch of the Banking Department of the Reserve Bank of India, any branch of the State Bank of India acting as the agent of the Reserve Bank of India, in accordance with the provisions of the Reserve Bank of India Act (2 of 1934) and any branch of a Subsidiary Bank, as defined in section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1969), which is authorised to transact Government business as agent of the State Bank of India or any other agency appointed by the Reserve Bank of India.

            “Reserve Bank” means the Reserve Bank of India.

 

1.6.      “Book Transfer” denotes the process whereby financial transactions which do not involve the giving or receiving of Cash, or of Stock materials, are brought to account. Such transactions usually represent liabilities and assets brought to account either by way of settlement or otherwise, but they may also represent corrections and amendments made in Cash, Stock, or Book Transfer transactions previously taken to account.

 

1.7.      “Bonus” means payment made in addition to the prescribed pay or wages as a reward for specially good work or service or for out turn of work in excess of a prescribed limit.

 

1.8.      “Cash” includes legal tender coin, currency and Bank Notes, cheques payable on demand, Reserve Bank Government drafts, and demand drafts and also twenty paise revenue stamps.

 

Government securities, deposit receipts of banks, debentures and bonds accepted as security deposit are not treated as cash.

 

1.9.      “Cash order” is a payment order issued by a Head Treasury on a Sub-Treasury under its jurisdiction, in favour of the person to whom the money is due or who is responsible for its disbursement and is payable in lump sum.

 

1.10.    “Charged Expenditure” is the Expenditure, which under various Articles of the Constitution of India has been declared as charged on the Consolidated Fund of the State, and as such is not subject to the vote of the Legislature.

 

1.11.    “Class of Government employee” means -

(1)  all Government employees holding posts bearing the same designation in the same department or service, and

(2)  all Government employees holding posts which have been declared by the competent authority to be in a single class.

 

1.12.    “Competent Authority” in relation to the exercise of any power means the Administrative Department concerned acting in consultation with the Department of Finance or any other authority to which the relevant powers may be delegated.

 

Department of Finance may prescribe cases in which its consent to the exercise or delegation of any power under these rules by the authorities specified may be considered to have been given.

 

Note - List of authorities competent to exercise powers under these rules are detailed in Chapter XIX

 

1.12-A.  “Consolidate Fund of the State” is the fund into which all revenues received by the Government of the State, loans raised by the Government by the issue of treasury bills, loans or ways and means advances, and moneys received by that Government in repayment of loans, are credited and from which the expenditure of that State, when authorised by the appropriate Legislature, is met.

 

Note: - All other public moneys received by or on behalf of the Government of Punjab, shall be credited to the “Public Account of the State of Punjab” (See rule 1.32 below).

 

1.13.    “Contract” means any kind of undertaking, written or verbal, express or implied by a person, not being a Government employee, or by a syndicate or firm for the construction, maintenance or repairs of one or more works, for the supply of  materials, or for the performance of any service in connection with the execution of work or the supply of materials.

 

1.14.    “Contractor” means a person, syndicate or firm that has made a contract, but the use of this term is often restricted to contractors for the execution of works or for services in connection therewith.

 

1.15.    “Controlling Officer” means a head of department or other departmental officer who is entrusted with the responsibility of controlling the incurring of expenditure and/or the collection of revenue by the authorities subordinate to the department.

 

In relation to receipts and expenditure under any head of account, this term denotes Government employees designated as such a Appendix ‘C’ to the Punjab Budget Manual.

 

1.16.    “Detailed Bill” is a bill setting forth the details of either contingent or travelling allowance expenditure, and is subject to countersignature by a controlling authority. It is marked “Not Payable At The Treasury” when it is prepared in support of a charge already drawn on an abstract bill.

 

1.17.    “Detailed Head” is a division of a minor head.

 

1.18.    “Disbursing Officer” means in relation to expenditure under any head of account, a Government employee defined as such in rule 2.16 of the Punjab Budget Manual.

 

1.19.        “Department of Finance” means the Department of Finance of the Government of Punjab.

 

1.20.    “Financial year” means the year beginning on the 1st of April and ending on the 31st March following.

 

1.21.    “Government” means any Administrative Department of the Government of Punjab.

 

1.22.    “Grade” of Government employees means a sub-division, according to pay, of a class of Government employees.

 

1.23.    “Head of Department” means in relation to receipts and expenditure, under any head of account, the authority shown as such in Appendix ‘C’ to the Punjab Budget Manual.

 

1.24.    “Head of Office” means a Government employee defined as a Disbursing Officer in rule 2.16 of the Punjab Budget Manual or any other Gazetted Government employee declared to be the head of an office by competent authority.

 

1.25.    “Major Head” is a main unit of classification of revenue and expenditure in the Government accounts.

 

1.26.    Omitted. (in the previous Edition)

 

1.27.    “Minor Head” is a sub-division of Major Head.

 

1.28.    “Non-recurring Expenditure” means expenditure sanctioned as a lump sum charge whether the money be paid as a lump sum or by instalments.

 

Note. - Sanction to any item of expenditure which is of a fixed recurring nature and does not vary periodically and which is chargeable to contingencies or to pay of establishment and which does not extend beyond the financial year or beyond six months within the financial year or beyond six months within the financial year is deemed to be a sanction for non-recurring expenditure.

 

1.29.    “Pre-Audit cheque” is a cheque issued by the Accountant General or any Gazetted Government employee of the Indian Audit and Accounts Department n payment of a claim at the headquarters of Government after audit.

 

Note. - The provision of this rule have been suspended for the present.

 

1.30.    “Primary Units of Appropriation” is a portion of the supply under each minor head which is allotted to a prescribed subdivision of the head as representing one of the primary objects of the supply.

 

1.31.    “Proposition Statement” is a statement setting forth the financial effect of the proposal involving the oration, alteration or abolition of posts on an establishment.

 

1.32.    “Public Account of the State of Punjab” is the account into which all public moneys other than those which form a part of the Consolidate Fund of the State, received by/or on behalf of the State are credited and from which disbursements are made in accordance with the prescribed rules.

 

Note. - All moneys received by or deposited with any officer employed in connection with the affairs of the State in his capacity as such, other than revenues or public money raised or received by the Government of the State should also be paid into the “Public Account of the State”.

 

1.33.    “Re-appropriation” means the transfer of funds from one unit of appropriation to another such unit.

 

1.34.    “Recurring Expenditure” means all expenditure which is not non-recurring.

 

1.35.    “Secondary Units of Appropriation” are the divisions into which a primary unit of appropriation is divided for the purposes of financial control.

 

1.36.    Omitted. (in the previous Edition)

 

1.37.    “Subordinate Authority” means any authority subordinate to the Administrative Department of the Government.

 

1.38.    “Technical Sanction” is the sanction of a competent authority to a properly detailed estimate of the cost of work of construction or repair.

 

Ordinarily such sanction can only be accorded by Government in the P.W.D. or by such authorities of the P.W.D. to whom the power has been delegated by Government.

 

1.39.    “Treasury Rules” means the Punjab Treasury Ruules as contained in Volume I of Punjab Financial Hand Book No. I.

 

1.40.    “Voted Expenditure” is the expenditure other than “charged” which is subject to the vote of the Legislature.

 

CHAPTER - II  

General Principles and Rules

 

I.          HANDLING OF CASH AND RECORDING OF TRANSACTIONS CONNECTED THEREWITH

(i) GENERAL

2.1.      (a) A person may tender moneys in payment of dues to Government either (a) to the concerned departmental officer by cheque, bank draft, postal order, or money order, or in cash, if the amount does not exceed one hundred rupees in each case or such higher amount as he may be authorised to receive, or (b) at the Treasury or the Bank.

 

*Provided that there shall be no limit for tendering cash for purchase of stamps at the counter of the Treasury or Sub-treasury.

 

(b)        Every Government employee is personally responsible for the money which passes through his hands and for the prompt record of receipts and payments in the relevant account as well as for the correctness of the account in every respect. The private cash or accounts of members of the office or department should not be mixed up with the public cash or accounts.

 

Note.   1. - All transactions involving the giving or taking of stores, other properties, rights, privileges, and concessions which have money values should be brought to account in some suitable form as soon as they occur.

 

Note.   2 - The procedure laid down in Subsidiary Treasury Rules 3.1 and 3.2 should be followed in the custody of cash.

 

A similar procedure should be followed in the cash of bullion, jewellery and other valuables coming into the hands of Government employees in their official capacity. See also the Punjab Treasury Rules.

 

(c)        In the departments which render accounts to the Accountant-General, the form in which such accounts are rendered and the form in which the initial accounts, from which the accounts so rendered are complied or on which they are based, are kept, are prescribed by the Comptroller and Auditor-General of India. Like-wise the outline of the system of accounts and the principles and methods of accounts (including classification of transactions in accounts) have been prescribed by the Comptroller and Auditor-General of India and the directions in respect thereof are contained in Chapters 2 and 3 of Account Code, Volume I.

 

(d)        A Government employee supplied with funds for expenditure is responsible for their proper disposal. Such funds generally partake of the nature of amounts payable to the subordinate staff on account of pay, allowance, etc., or to private persons or parties on account of contingent charges, other expenditure, refunds, etc. To discharge this responsibility the drawing officer should see that payments are made to the person or persons entitled to receive them and that un-disbursed funds are either repaid into the treasury adjusted by short drawl in the next bill or bills and are not retained in his hand for a period longer than is absolutely necessary or is permissible under the rules. Thus -

 

(1)  as regards pay, travelling allowances, etc., of the staff, the acquaintance rolls or the office copies of the bills, as the case may be, should be duly signed by the payee (with a stamp where necessary) in token of their having received the amount ;

 

(2)  as regards payments to private parties he should obtain for every payment (including repayment of money previously lodged with Government for whatever purpose) an acknowledgement of the payment setting forth full particulars of the claim. Where any particulars form has been prescribed, it should be used as far as possible. The acknowledgement should always be taken at the time of payment and should be signed by the person by whom or on whose behalf the claim is put forward.

 

            If a disbursing officer anticipates any difficulty in obtaining from the persons to whom money is due a receipt in the proper form it is open to him to decline to hand him the cheque or cash, or to make a remittance to him, as the case may be, until the acknowledgement of the payment, with all necessary particulars, has been given by him. In all cases of payment by remittance a note of the date and mode of remittance must be made on the bill or voucher at the time of remittance. In cases of remittance by postal money order, the purpose of the remittance should be briefly stated in the acknowledgement portion thereof.

 

Note. - The detailed instructions given in this book relating to (I) form, completion, examination and custody of sub-vouchers and acquaintance rolls and (ii) defacement of sub-vouchers should be closely observed by all drawing officers in order to discharge effectively the responsibility enjoined by this rule. (Rule 6.2 of S.T.R.).

 

(ii) MAINTENANCE OF ACCOUNTS - CASH BOOK

 

2.2.      All Government employees who are required to receive and handle cash, shall observe the following rules and or as may be prescribed by Government from time to time.

            (i) Every officer receiving money on behalf of the Government should maintain a cash book in Form P.F.R.I.

 

Note. -The cash book should be bound in convenient volumes and the pages machine-numbered. Before bringing a cash book into use, the head of office or the officer nominated by him should count the number of pages and record a certificate of count on the first page of the cash book.

           

            (ii)        All monetary transactions should be entered in the cash book as soon as they occur and attested by the head of the office in token of check.

 

(iii)       The cash book should be closed regularly and completely checked. The head of the office should verify the totalling of the cash book or have this done by some responsible subordinate other than the writer of the cash book, and initial it as correct.

 

(iv)       At the end of each month, the head of the office should verify the cash balance in the cash book and record a signed and dated certificate to that effect the certificate should also be recorded on the monthly cash account, primary abstract or account current, where such account, abstract or account current is required to be submitted to the Accountant-General. Such certificate must be signed by the head of the office who should invariably date the signature.

 

If, however, the head of the office is absent from headquarters at the end of a month, he may delegate the duty of verifying the cash balance to a Gazetted Government employee, or, if there is no Gezetted Government employee to his office Superintendent, Head Clerk or other similar ministerial official of corresponding rank ; but he should personally verify the cash balance on his return to headquarters.

 

Note 1- Whenever, on the contents of the cash chest being counted, the balance as per cash book is found to be incorrect, it must, unless the error can be detected and set right at once under rule 2.39 be rectified forthwith by making the necessary receipt or payment entry in the cash book. “To cash found surplus in chest” or “By cash found deficient in chest”. The administrative action to be taken on the occurrences of a deficiency and the report of the departmental superior must depend on the nature of each case.

 

Note 2- During the absence of the head of office from headquarters the duty of attesting the cash book may be entrusted to another Gazetted Officer subordinate to hi, or if there be no such Gazatted Officer under him to his office Superintendent, Head Clerk, or other official of corresponding rank, but on his return he should satisfy himself that there is no irregularity and in token of this check the head of office should sign the cash book immediately on return to headquarters.

 

(v)        When the Government money in the custody of a Government Officer are paid into the Treasury or the Bank, the head of the office making such payments should compare the Treasury Officer’s or the Bank’s Receipts on the challan or his pass book with the entry in the cash book before attesting it, and satisfy himself that the amounts have been actually credited into the treasury or the Bank. By the 15th of every month, he should obtain from the Treasury a consolidated receipt for all remittances made during the previous month, which should be compared with the postings in the cash book.

 

Note. - The consolidated treasury receipts furnished by the Accountant-General should be sent to the head of the office or a Gazetted Officer nominated by him by name and he should watch for the same. The head of the office should also arrange that such letters are really opened by himself or by the officer nominated by him.

 

(vi)       An erasure or over-writing of any entry once made in the cash book is strictly prohibited. If a mistake is discovered, it should be corrected by drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines. The head of the office should initial every such correction and invariably date his initials.

 

(vii)      A Government officer who handles Government money should not, except with the special sanction of the head of the office, be allowed to handle also in his official capacity money which does not belong to the Government. Where under any special sanction, a Government officer deals with both Government and non-government money in his official capacity, the Government money should be kept in a cash box separate from the non-government money and the transactions relating to the latter should be accounted for in a separate set of books pertaining to the public account of the State.

 

(viii)      The employment of peons to fetch or carry money should be discouraged. When it is absolutely necessary to employ a class IV employee for this purpose, a man of some length of service and proved trustworthiness should only be selected and, in all cases, when the amount to be handled is large, one or more guards should be sent to accompany the messenger.

 

Note. -The duties imposed by clauses (ii0 to (vi) of this rule on the head of office may be entrusted to a subordinate gazetted officer nominated by the head of the office for the purpose.

 

2.3.      The counting should be made on the last working day of each month immediately after closing the cash account of the month but where this is not possible, the Cash balance may be counted on the first working day of the following month before any disbursement is made on that date.

 

Note1. The periodical verification of cash in Government treasuries and sub-treasuries governed by the rules in the Punjab Treasury Rules.

 

Note 2 Cash drawn on pay, travelling allowance and contingent bills of establishment and undisbursed balance thereof should not be mixed with the permanent advance in the case of civil departments and the regular cash balance of the Department of Public Works.

 

Note 3.In offices having more than once chest, the actual balance of cash in each chest should be counted simultaneously. In the case of subordinate offices at outstations the head of office or any other Gazetted Government employee named by him will count it wherever he may visit them and will record a note in the cash book, showing the date of examination and the amount (in words) found.

 

2.4.      At the close of the day while singing the cash book, the head of the office should see that the departmental receipts collected during the day, the utilization of which towards expenditure is strictly prohibited under the Punjab Treasury Rules are credited into the treasury on the same day or on the morning of the next day at the latest and that there is a corresponding entry on the payment side of the cash book.

 

*Note. - The consolidated treasury receipt(s) signed and furnished by the District Treasury Officer or by the Treasury Officer (Headquarters) where he is duly authorised by the District Treasury Officer  by specific orders issued in this behalf, should be sent to the Head of  the Office or a Gazetted Officer nominated by him by name and he should watch for the same.  The Head of the Office should also arrange that such letters are really opened by him.

 

* Substituted vide Govt. Notification No. 2/9/88-2FCD/6599 dated 7-7-89

 

2.5.      When a cheque is drawn by an officer in favour of self or order to replenish the cash chest, its amount should at once be entered as a receipt. This entry must not be delayed until the money has been received after the encashment of the cheque at the treasury.

 

For Department of Public Works cheques, se also Article 78 of Account Code, Volume III.

 

2.6.      All receipts, disbursements and charges of whatever sort connected with the public service must be, and no other may be, shown in the cash book. Sufficient details should be given in the column “particulars” to admit of the main points of each transaction being readily ascertained without reference to the detailed vouchers.

 

2.7.      If a Government employee, who is not in charge of a cash book, receives money on behalf of Government at exceptional times, he should not mix it up with the imparts or any other cash in his charge, but pay or remit it, at the earliest opportunity, to the nearest Government employee having a cash book or direct to a treasury. The acknowledgement of the treasury with an intimation of the full particulars of the receipt including the date of its realisation) should be forwarded immediately to the next superior officer having a cash book, to enable him to make the necessary entries therein. The record of the transactions will be in the correspondence and not in the imprest or other cash account of the receiving officer.

 

Contents         Next