TREASURY RULES OF THE FEDERAL GOVERNMENT

INTRODUCTION AND DEFINITION (RULES 1-2):

        6.1    The "Treasury Rules of the Federal Government" primarily deal with the procedure which should be followed in treasuries including offices or agencies of State Bank conducting the cash business of treasuries.

        6.2   These rules also provide vital principles and important safeguards of general applicability for the Departments which generally deal with the receipt, custody and disbursement of Government money.

        6.3    In these rules unless the context requires otherwise: -

                (i) "Accountant General" means the head of an office of accounts and audit or of accounts, who keep the accounts of the Federal Government and when used in relation to a treasury, the head of an office of accounts to whom the accounts of treasury are rendered.

                (ii) "Audit Officer'' means an officer subordinate to, or under the superintendence of the Auditor-General of Pakistan, who exercises audit functions.

                (iii) "The Bank" means the State Bank of Pakistan or any Office or agency of the State Bank of Pakistan and includes any branch of the National Bank of Pakistan, acting as the agent of the State Bank of Pakistan.

                (iv) "Collector" means the head of a district, or an officer nominated by the Government to be the Collector in respect of a Federal Treasury, and includes any other officer for the time being authorized by the Government to discharge the duties of the Collector for the purposes of these rules; and

                (v) "Competent authority" means the Government or any other authority to whom the relevant powers may be delegated by the Government.

                (vi) "District" includes any area whether described as a District, a Political Agency, a Consulate or otherwise, which is served by a treasury placed in the direct relation with an Accountant General and the term 'District Treasury' shall be construed accordingly.

                (vii) "Federal Consolidated Fund" means the consolidated fund of which all revenues received and all loans raised by the Federal Government, and all moneys received by the Federal Government in repayment of any loan, form part.

                (viii) "Public Account of the Federation" means the account to which are credited all moneys other than those forming part of the Federal Consolidated Fund including those received by or deposited with the Supreme Court or any other Court established under the authority of the Federation.

                (ix) "Public Moneys" means the moneys forming part of the Federal Consolidated Fund and the Public Account of the Federation.

Note----"Public Account of the Federation" would include unfunded debt and. unless the contrary intention appears; such receipts of a banking or deposit nature as by virtue of any statutory provision or of any general or special executive order of the Government have to be held in the custody of the Government.

                (x) "Treasury" includes a "sub-treasury" "Bank treasury" means a treasury the cash business of which is conducted by the Bank and a "Non-Bank Treasury" means a treasury other than a Bank Treasury.

"Federal Treasury" means and includes any treasury or sub-treasury not being a Treasury or sub-treasury under the control of a Province.

LOCATION OF PUBLIC MONEYS (RULE 3):

        6.4 Subject to the Provisions of Sub-rules (2) and (3) or Rule 7 and Sub rule (1) of Rule 33, public moneys of the Federal Government must either be held in a Federal Treasury or in the Bank.Moneys deposited in the Bank is considered as one general fund held in the Books of the Bank on behalf of the Government.

The deposit of such money in the Bank is governed by the provisions of Section 21 of the State Bank of Pakistan Act. 1956 (Act XXXIII of 1956)

GENERAL SYSTEM OF CONTROL OVER FEDERAL TREASURY (RULES 4 & 5):

        6.5 Normally there is a treasury in each district, where the cash transactions are not conducted by the Bank, the treasury is divided into two departments. a department of account under an accountant and a department of cash, stamps and opium under over-all charge of Collector who entrusts the immediate executive control of the treasury to a treasury officer. The Treasury Officer is. no doubt, subordinate to him, but this does not divest the Collector of his responsibility for the administrative control. The latter is responsible for the proper observance of procedure and for punctual submission of returns to the Government, the Accountant General and the Bank, as may be required under the rules. The Collector is also responsible for verifying and certifying the monthly cash balance and for rendering the accounts to the Accountant General. The Collector may authorise any other officer to act in this behalf, but he should verify and certify the cash balance in person at least once every six months. Whenever a new Collector is appointed he should notify the fact of his appointment to the Accountant General and also certify to him the amount of cash balance, stumps and opium stores taken over by him. The Federal Government has established Federal Treasuries at Islamabad and Karachi. These are under the administrative control of the A. G. P. R.

        6.6 One or more sub-treasuries may be established in a District under the district treasury if the interests of the public service so demand. The arrangements for the administration and conduct of business should be made by the Head of local administration in consultation with the Accountant General. The daily accounts of receipts and payments of moneys at a sub-treasury must be included in the accounts of the district treasury.

        6.7   The Pakistan Audit Department is not responsible in any way regarding the proper management and working of the treasuries. The inspection of treasuries by the Accountant General does not relieve the Collector of his responsibilities for management and inspection.

OTHER COLLECTING AND DISBURSING OFFICER (RULE 6):

        6.8   The Officers in charge of Military Treasure Chests. Officers of the Posts and Telegraph Departments or of any other Departments authorised in this, behalf, maintain separate departmental cash balances outside the balances in the treasury or the Bank. They are required to perform all the prescribed duties of Treasury Officer in respect of receipt of and payments from the Government money.

        6.9  An Accountant General may be authorized by the Government in consultation with the Auditor General, to perform all or any prescribed duties of a Treasury Officer in respect of claims against the Government that may fall due for disbursement and moneys that may be tendered for credit to the public account.

PAYMENT OF REVENUES INTO THE PUBLIC ACCOUNT (RULES 7 TO 10):

        6.10 All moneys received by or tendered to Government Officers on account of revenues should be deposited in a treasury or Bank in full without any delay and included in the Federal Consolidated Fund or in respect of the Pakistan foreign missions, the money should be deposited in such bank or banks as have been specified by the Ministry of Finance in consultation with the State Bank of Pakistan.

As a general rule, money so received should not be appropriated to meet departmental expenditure nor should it be kept apart from the public account. The following departments have, however, been authorized to appropriate departmental receipts towards departmental expenditure:

                (i) Postmasters and other heads of offices of Telegraph and Telephones Department.

                (ii) Civil and Criminal Courts in respect of service of summons and diet-money of witnesses, etc.

                (iii) Civil Courts in respect of receipts and refund of deposit.

                (iv) Fees received by Notaries Public and defraying of legal expenses by them.

                (v) Public Works Departments, Department of Federal Excise and Land Customs for current works expenditure and in exceptional cases for disbursement of pay and allowances

                (vi) Collector of Customs

                (vii) Forest Department

                (viii) Superintendents of Jails in respect of cash found on the persons of
prisoners at the time of their admission to jail for repayment to other prisoners on their release

                (ix) Railways.

                (x) Survey of Pakistan Payment of commission to map agents out of map sale receipts.

                (xi) Government Libraries replacement of books lost by borrowers out of their deposit money.

                (xii) Branch Military Dairies.

                (xiii) Military Unit Allowance Fund sale proceeds of office furniture etc. for the purpose of fund.

                (xiv) Collectorate of Sea-Customs and Federal Excise and Land Customs for payment of commission to duly authorized auctioneers out of the sale proceeds of the auctioned goods.

                (xv) Department of Investment Promotion and Supplies for payment of commission to duly authorized auctioneers out of the sale proceeds of the auctioned goods.

        6.11 The authority conferred on the above Departments to appropriate departmental receipts towards departmental expenditure in certain circumstances, should not be construed as an authority to keep the departmental receipts and expenditure defrayed therefrom outside the account of the payments into and withdraws from the Federal Consolidated Fund.

        6.12 The moneys which are received by a Government Officer in his offi cial capacity or otherwise and which do not relate to or form part of the revenues of the Government should not be included in the Federal Consolidated Fund. Unless authorized as a special case, no money should be withdrawn from Public Account or the Federal Consolidated Fund and deposited in a bank.

        6.13 The grant drawn by the Chief of Staff in advance in accordance with the departmental regulations may be kept in a bank under the official title.Similarly the officers commanding units and other concerned with the administration of Public Funds in the Defence Services may open current accounts for such funds with the bank in their official capacity.

        6.14 The Bank is responsible for the safe custody of the Government money deposited in the Banks.

WITHDRAWALS OF MONEY FROM THE PUBLIC ACCOUNT (RULES 12 TO 28):

        6.15 The withdrawal means the withdrawal of funds from the Federal Consolidated Fund or the Public Account for disbursement of or on behalf of the Government. The payments made by the Pakistan Diplomatic Missions abroad for and on behalf of the Government are also included in the above term.

        6.16  The most important and primary Principle is that no money can be withdrawn from the Federal Consolidated Fund or the Public Account without the written permission of the District Accounts Offices', Treasury Officer or of an Officer of the Pakistan Audit Department authorized by the Accountant General. In other words unless there is a written pay order of an authorized officer, no payment can be made. The Accountant General may authorise the withdrawal offunds within his own jurisdiction. Unless specifically authorized by a competent authority to do so. he cannot permit withdrawal beyond the limits of his own jurisdiction. Normally the treasuries and banks located within a Province are under the jurisdiction of the respective Accountant General. The Accountant General Pakistan Revenues, Islamabad can operate directly on the State Bank of Pakistan, Islamabad, Rawalpindi and Karachi and at (he two Federal Treasuries, at Islamabad and Karachi. The Sub-offices of the A. G. P. R. at Lahore, Karachi, Quetta, Peshawar and Gilgit can operate on the Bank, Treasures & District Accounts Offices located in the respective Provinces & Northern Areas respectively. If any Accountant General desires to make a payment through a treasury which is not in his jurisdiction, he had to issue an authority to the respective Accountant General who in turn will direct the Treasury Officer/Bank to make the payment.

        6.17 Broadly speaking a Treasury Officer is competent to permit withdrawal for all or any of the following purposes:

                (i) to pay sums due from the Government'to the drawing officer;

                (ii) to provide the drawing officer with funds to meet claims likely to be presented against theGovernment in the immediate future by other Government servant- or private parties;

                (iii) to enable the drawing officer to supply funds to another Government officer from which to meet similar claims;

                (iv) to pay directly from the treasury or bank the sums due by the Government to a private party;

                (v) to pay a Government officer or authority who is empowered to make investments of money, standing in the Public Account, for the purpose of such investment.

        6.18 A Treasury Officer cannot make any payments other than those specified above, unless he has been authorized by the Accountant General to do so as a special case. Normally a payment should be made in the District in which a claim arises. The authority of a Treasury Officer is limited to the making of payments authorized by or under the provisions of the Treasury Rules. If a demand is presented to the Treasury Officer which is not covered by the provisions of these rules or by an authority from the Accountant General, he would be perfectly juslified to refuse such payment. A treasury officer has no authority to act under an order of the Government sanctioning the payment. Such orders should normally be sent through the Accountant General, but if there is an emergency, the order may be sent directly and the Treasury Officer has to comply with it.

        6.19 Every Treasury Officer is responsible to the Accountant General for acceptance of the validity of a claim against which the later has permitted withdrawal and for satisfying him that the payee has actually received the payment.The Treasury Officer should also obtain sufficient information as to the nature of every payment he is to make and should not accept a claim which does not supply the requisite information. If he is of the opinion that a claim is disputable he should not honour it and direct the party concerned to refer the matter to the Accountant General.

        6.20 No pension can be paid nor can a gazetted officer be allowed to draw pay, allowances, reward and honorarium etc., until the Accountant General has authorized the Treasury Officer to make the payment. In exceptional cases, the Government may, with the concurrence of the Auditor General, waive the above conditions.

        6.21 With me exception of the newly appointed person in whose case medical certificate of fitness is necessary, the Treasury Officer should not make payment of pay and allowances to a Government servant for the first time, if the claim is not supported by a Last Pay Certificate. In cases where the Treasury Officer has himself issued a Last Pay Certificate, he should not make any further payment unless the Last Pay Certificate is surrendered back to him.

        6.22 A Treasury Officer may correct an arithmetical error or an obvious mistake in the bill presented to him for payment. The drawing officer should be apprised of such corrections.

        6.23 In the emergencies a Collector is empowered to require a Treasury Officer by an order in writing, to make payment, other than a pension, without complying with the provisions of the rules. In all such cases the Collector should forward a copy of his orders to the Accountant General detailing the circumstances in which he had resorted to such a course of action. The Treasury Officer should also inform the Accountant General about the payment made by him.

        6.24 Whenever the Accountant General directs a Treasury Officer to recover an amount from an officer, to whom it has been overpaid or wrongly paid, he should forthwith effect the recovery without listening to any submissions or representations made by the party concerned. The drawing officers are also expected to comply with the orders of the Accountant General in this behalf without resorting to unnecessary and avoidable correspondence.

        6.25 Every Government officer who is supplied with Government funds for expenditure is fully responsible for them until he has rendered an account for the same to the satisfaction of the Accountant General. He is also responsible to ensure that payments are made to persons entitled to receive them.

GENERAL INSTRUCTIONS FOR HANDLING CASH (RULES 76 TO 77):

        6.26 Moneys tendered as dues of the Government or for deposit in the custody of the Government shall not pass through the hands of a departmental officer unnecessarily. Direct payment into the Treasury or into the Bank by the person who tenders such money shall be insisted on, and direct payments arranged whenever this is practicable.

        6.27 In every department or office, wherever the Government cash is handled, a cash book should be maintained in Form TR-4. Before opening a cash book the number of pages should be counted and certificate to that effect recorded on the first page. All monetary transactions should be entered in the cash book as soon as they occur and attested by the Head of office or by any gazetted officer authorized by him in this behalf, in token of his having checked it.

The cash book should be closed regularly on all days, whenever there is any transaction. The totals should be checked by the head of office himself or should be got checked through some responsible subordinate other than the writer of the cash book. The totals should be initialled as correct by the Head of the office. The cash balance is required to be verified at frequent intervals of not more than a week. At the end of the month when the cash book is finally closed, the cash balance should be verified by the head of office and a signed and dated certificate recorded to that effect in the cash book. The cash in hand should be mentioned in figures as well as in words. The balance in hand should also be analysed.

        6.28 The entries in the cash book should be very neat and clean. Erasures and over-writing must be avoided. If there is an error, it should be corrected by drawing the pen through the incorrect entry and inserting the correct entry in red in between the lines. All the corrections should be duly attested over the dated initials of the Head of office.

        6.29 Whenever any amount in the custody of a Government officer is deposited into treasury or bank, the entry in the cash book should be compared by the Head of office, with the treasury receipt, chalan or bank pass book and then the attestation may be done. When the deposits into Banks/Treasury are appreciable, the Treasury Officer may be asked to issue a consolidated receipt for all remittances made during the month, which should be compared with the postings made in the cash book.

        6.30 If an officer has to handle non-Government money in his official capacity, such cash should be kept in a separate chest and accounted for in a separate set of books, so as to keep it entirely out of the Government account.

        6.31 As a matter of policy Grade 1 to 3 servants should not be deputed to fetch or carry the cash. But if it is unavoidable, only senior man of reliable character should be put on the job. Whenever the amount is large, police guards should be procured and sent to accompany the cashier/messenger.

RECEIPTS OF GOVERNMENT MONEY (RULES 78 TO 81):

        6.32 Ordinarily the Government dues should be realised in legal tender coins or notes only. Where the cash business of the treasury is conducted by the Bank crossed cheques and demand drafts may also be accepted towards the payment of Government dues. But as long as a cheque is not cleared the payment will not be treated as having been made. Consequently when a cheque is tendered, a final receipt cannot be issued. At the most a receipt for the actual cheque may be given in the first instance and final receipt given only after the clearance. Any collection charges of the Bank will have to be borne by the party concerned. If on presentation a cheque is dishonoured, the party concerned should be notified immediately and a demand sent to it for paying in cash. The Government will not accept any liability for damages or loss caused to the party for a possible delay in notifying the fact that the cheque has been dishonoured, it is in the interest of the parties paying the Government dues through cheques to take suitable precautions to ensure that their cheques reach the treasury or the receiving office, at the latest, on the working day preceding the date on which payment is required to be made.The receiving officer may, at his discretion, refuse to accept cheques in payment of the Government dues on the last date.

GRANT OF RECEIPT TO THE PAYER (RULES 82 TO 86):

        6.33 Every Government officer receiving money on behalf of the Government must issue a receipt to the payer. The receipt should be duly signed by; an authorized officer, who should satisfy himself before signing the receipt that money, has actually been realised and accounted for in the cash book. The amount shown in the receipts should be in words as well as in figures.

        6.34 Unless there is particular form for a certain Department all officers receiving money on behalf of the Government should use the receipt books in machine numbered Form T.R.5 which may be obtained from the Deputy Controller of Stationery & Forms Government of Pakistan, Karachi. The receipt books must be kept under lock and key in the personal custody of the authorized officer. A proper stock register should be maintained for the receipt and issue of blank receipt books. Whenever a new receipt book is put into use the number of forms in the book should be counted and a certificate to the effect recorded at some conspicuous place in the book over the signatures of the authorized officer.

        6.35 A duplicate receipt should not be issued in any circumstances even if the original one is reported to be lost. At the most a certificate may be given that on a specified date a certain sum on a certain account was received from a certain person, if however, the departmental regulations envisage issue of a duplicate receipt, it can be issued

PROCEDURE FOR PAYING PUBLIC MONEYS (RULES 88 TO 96):

        6.36 Normally ail remittances to the Bank should be in cash but cheques and bank drafts etc. are also, accepted, with certain reservations as stated in para 6.32. In case of these Departments which are authorized to appropriate revenues towards expenditure, the gross receipts and payments made therefrom should be entered as receipts and payments in the appropriate records. If the receipts are in excess of payments the excess should be remitted to the treasury/bank. The officer making the remittance should note on the chalan the full amount of cash actually received by him and per contra, the expenses disbursed therefrom and not merely the net receipts.

        6.37 Any person paying money into a Treasury or Bank on Government account should present with it a chalan, wherein the nature of payment, the person or Government officer on whose account it is made, the head of account and all other relevant information should be duly incorporated. The chalan will be in Form T. R. 6 and should be presented in duplicate. Special chaian forms have been prescribed for payment of Income-tax, Sales tax and Estate Duty.

PRESENTATION OF CLAIMS (RULES 130 TO 134):

        6.38 The money is withdrawn from the Federal Consolidated Fund or the Public Account only through the presentation of bills. The bill, as a matter of fact, is a statement of claims against the Government containing specification of the nature of claim, amount claimed, either in gross or by items. The bill may be in, the form of a simple receipt also. The bill becomes a voucher as soon as it is receipted and stamped paid.

        6.39 All the bills or cheques in payment of claims against the Government should be presented at the treasury or at an authorized office of disbursement e. g., an audit and accounts office or a foreign mission. The bill should be duly receipted and stamped if the amount claimed exceeds Rs. 20. A cash memo, however, is not required to bear revenue stamps (not liable to duty under Stamp Act, 1899). When a person, who is not in Government employment and has rendered services or supplied articles, prefers a claim, it should be submitted through the department. All bills in respect of grants in-aid and contributions etc., to local bodies, religious, charitable or educational institutions and other non Government bodies and persons should be presented for payment either through some responsible Government servant or after those have been countersigned by him. Ordinarily no claims against Government not preferred within six months of their becoming due can be presented without an authority from the Accountant General except petty claims of Rs. 5 or less.

INSTRUCTIONS REGARDING PREPARATIONAND FORM OF BILLS (RULE 138):

        6.40 Printed forms in English should be used. If the bill is in some other language, it should be translated into English or at least an abstract of the bill should be prepared in English stating the amount, the name of the payee and nature of the payment. The abstract should be, prepared under the signature of the preferring officer. All bills must be filled in and signed in ink. The amount claimed should be mentioned both in figures and words. Where the claim is for whole rupees, the word "only" should be added to the amount given in words. If it is fraction of rupee, the paisa may be written in figures after rupees.

        6.41 Erasures and overwritings should strictly be avoided. In case of an error, pen should be drawn over the wrong entry and a correct entry neatly made in red ink, which should be duly attested by the drawing officer over his dated initials. Similarly all alterations and changes in the bill should be attested and signed as many times as are the alterations or corrections.

        6.42 The Drawing Officer must record the accounts classification on each bill. The classification given in the budget should serve as a guide in thisbehalf. The classification should show, inter-alia, whether the expenditure is voted or charged. Charges against two or more objects should not be included in one bill. Separate bills should be submitted where the expenditure is debitable to different detailed objects

        6.43 Where the expenditure has been incurred in pursuance of some special sanction the bill in respect thereof should be duly supported by a copy of the letter of sanction which should be attested by the drawing officer.

        6.44 Dates of payments should be noted in acknowledgements, in subvouchers and acquittance rolls. Where due to illiteracy of the payee or on account of any other reason the date of payment cannot be given the disbursing officer should himself record the dates over his initials. If payment is required to be made to some other person or agency or through a cheque proper endorsement should be made in the bill.

        6.45 When the drawing officer requires payment to be made to some other person or agency, he should specifically endorse an order or furnish an authority in this regard. If the payment is desired wholly or partly by a Stale Bank draft an application for the draft should accompany the bill and the manner in which payment is desired, should be indicated in the drawer's receipt on the bill in case whole or part of the amount of a bill is to be remitted by Postal Money Order, the bill should be accompanied by properly prepared money order form(s).The amount of money order as well as the amount of commission should be shown as deduction in the bill. The purpose of the money order should be stated briefly on the acknowledgement portion of the money order in continuation of the entry "Received the sum specified on the reverse on......" having sufficient space for the signature or thumb impression of the payee.

SIGNATURE OR COUNTERSIGNATURE OF BILLS (RULES 141 TO 144):

        6.46 No payment can be made on a bill or order signed by clerk instead of the Head of office or where the signature of the drawing officer arc with rubber stamps. In all cases where signature on a bill is given by a mark or seal or thumb impression it should be attested by some known person. Signatures in vernacular except in Urdu are required to be transliterated into English.

        6.47 The head of an office may authorise any gazetted officer serving under him to act as drawing and disbursing officer and to sign bills and orders for him. His name and specimen signature should be communicated to the audit officer/treasury/bank. Whenever there is a change in the incunibency of the drawing officer, it should be duly intimated to all concerned and his specimen signaturesupplied as usual. The appointment of a drawing and disbursing officer, however, does not relieve the head of office of his responsibility for the accuracy of the bill or for the disposal of money received in payment.

        6.48 All those bills which require countersignature should not be presented unless the countersignature has been obtained.

DUPLICATE COPIES OF THE BILLS (RULE 145):

        6.49 If a bill is presented for payment, is duly passed for payment by the Treasury/Accountant General and is lost before the actual payment is made, the drawing and disbursing officer may submit a duplicate bill with the word "duplicate" prominently marked in red ink on the top of it. The following certificate should also be recorded on the bill: -

"Certified that no payment has been received against the original bill.I undertake to refund the amount immediately, if payment is made against the original bill in future".

The audit officer/treasury/bank after satisfying themselves that no payment was made against the original bill, pass the duplicate bill for payment.

        6.50 Whenever any bill is prepared in duplicate or triplicate, only one copy of it should be signed in full and rest of the copies simply initialled. Only the copy signed in full should be presented for payment.

MODE OF MAKING PAYMENTS AGAINST BILLS (RULES 147 TO 167):

        6.51 There are two systems of making payments against bills. Where the payment is made by the treasury either by itself or through the Bank, pay order is recorded on the bill and payment is made in cash. The other one is called the preaudit cheque system and in all those cases where the treasury functions have been entrusted to the audit officers, payment is made through cheques. The bills are presented at the Public counter of those officers, a token in lieu thereof is issued and after the bill has been passed for payment and a cheque prepared therefor it is delivered to the payee or his representative on his surrendering the token. The cheques for more than Rs. 200/- drawn in favour of Corporate or Local Bodies, firms, private persons or Government servants (in respect of their personal claims) shall always be crossed. This rule will, however, not apply to Federal Government Servants in receipt of pay and allowances upto Rs. 2, 000/- p. m.

[Finance Division Notification No F 3(13) I R III/82 dt. 15-3-1988]

SPECIMEN SIGNATURES AND OTHER SAFEGUARDS (RULES 172 TO 174):

        6.52 An officer who is authorized to draw cheques or sign or countersign bills payable by the Accountant General/Treasury should send a set of his specimen signatures to the Accountant General/Treasury/State Bank of Pakistan duly attested by another officer, whose signatures are already on record of the office concerned. Whenever a transfer of charge occurs the relieved officer should furnish the specimen signatures of the relieving officer to all concerned, duly attested by the former. Specimen signatures, when forwarded on a sheet of paper other than the forwarding letter itself, should be attested by the officer signing the forwarding letter. Similarly the Accountant General will forward the specimen signatures of the officers authorized by him to sign cheques and payment authorities on his behalf, to the Treasury/State Bank of Pakistan/Other Accountant General. All payment authorities issued by an Accountant General have to be embossed with a special seal duly countersigned by an officer authorized in this behalf.

CHECKS TO BE APPLIED TO CLAIMS (RULES 177 TO 188):

        6.53  Whenever a bill is presented for payment to the Department/ Treasury/Audit office the normal audit checks are to see if the claim is admissible, authority is good, arithmetical calculations are correct, signatures/counter signatures are genuine and legal quittance is in order. Where the payment has to be made to an authorized agent or banker the endorsement should be in order and complete in all respects. If the bill is found in order it is passed for payment.

        6.54 When a person not in Government employ claims payment for work done, services rendered or articles supplied the bill should be submitted through the Head of Department or other responsible Government officers concerned. While forwarding the bill to the Accountant General/Treasury Officer, the departmental officer should record his acceptance of the amount, both in figures arid words on the body of the bill. It is the responsibility of the disbursing officer to see that the payment is made to the correct person.

        6.55  The Treasury Officer/Audit Officer is also required to inform the income tax authorities regarding the payments made to officials and non-officials, etc., in respect of remunerations, fee, commission and bonus, etc. The names and addresses of the payees should be duly intimated.

RESPONSIBILITY FOR THE MONEY WITHDRAWN (RULES 205 TO 216):

        6.56 Every Government officer entrusted with the payment of money should obtain for every payment he makes a voucher setting forth the full and clear particulars regarding the claims and all relevant information necessary for its proper identification and classification in accounts. Every voucher must bear to have attached to it an acknowledgement of payment signed by the person by whom or on whose behalf the claim is put forward. Where it is not possible to obtain an acknowledgement, a certificate of disbursement should be in manuscript, signed by the disbursing officer and countersigned by the superior officer. A memorandum detailing the reasons for not obtaining an acknowledgement should also be drawn and kept on record.

        6.57 Every voucher must bear a pay order signed by the authorized drawing officer, specifying the amount payable both in words and figures. The pay order should be signed by hand in ink. The vouchers and sub-vouchers should be stamped "paid' and cancelled so that they cannot be used a second time. Vouchers below Rs. 100/- which are not required to be submitted to the audit officer, should be properly recorded as important documents.

        6.58 All objections and orders communicated by an audit officer should be promptly attended to. Wherever he disallows any payment as unauthorised the disbursing officer should not only recover the amount paid despite all protests and submission, but refuse to pay in future, unless the audit officer authorises him to resume payments. In respect of retrenchments a disbursing officer should not enter into correspondence with the audit officer and the Government servant concerned. His duty is simply to carry out the orders he has received. The aggrieved person may take up his case, with proper quarters, if he so desires. If a Government servant, from whom a recovery is ordered by the Accountant General, is transferred to the jurisdiction of another disbursing officer, the order of recovery should be passed on to him without delay.

        6.59 Except in those cases where the Government servant acted contrary to orders or without due justification, the recoveries in respect of over-payments should not exceed one-third of the pay of the Government servant concerned.

        6.60 In order to keep the record of retrenchments and recoveries in a proper way, a register should be maintained by every disbursing officer wherein the retrenchments ordered by the Accountant-General, should be recorded. Separate columns should be provided to show the name and office of the person from whom the recovery is to be affected, the nature and amount of over-payment and the method by which the over-payment is adjusted.

DUE DATE OF SUBMISSION OF MONTHLY PAY BILLS (RULES 217 TO 219):

        6.61 The Government servants may sign the bill for monthly pay and fixed allowances on the last working day of the month for the labour of which such pay and allowances are earned. The amount so claimed will be due for payment on the next working day. Pay and establishment bills of the Secretariat and other offices of the Federal Government may be signed and presented five days (7 days in the case of Karachi, Rawalpindi, Islamabad and provincial Headquarters) before the last working day of the month to which they relate. Even if the Accountant-General, issues cheques for the bills before the 1st of the next month, he endorses on them the words "not payable before first proximo" so that in any case the pay and allowances are paid not earlier than the first day of the next month. In case of foreign missions pay may be disbursed on the last day of the month if it is customary in that particular country. In the following circumstances a Government servant may be allowed to draw pay due for a part of the month and these bills may be passed for payment before the end of the month: -

                 (a)    When a Government servant proceeds, out of Pakistan, on temporary duty or on leave or on vacation. If, however, the leave salary is payable in Pakistan it will be drawn alongwith the duty pay at the commencement of the next month.

                 (b)    When a Government servant is transferred to another audit circle or within the same audit circle to and from the P. P. W. D. or Forest Department or from one P. P. W. D. Division to another.

                 (c)    When a Government servant finally quits service of the Government or goes on foreign service.

                 (d)    When a Government servant serving in a Pakistan Mission abroad relinquishes charge and leaves the country in which he was serving, either on transfer or on leave.

        6.62 If the first two days of a month are public holidays and pay and allowances cannot be disbursed during those days, a competent authority may direct the payment on the last working day before the holidays of the non-gazetted Government servants drawing pay and allowances not exceeding Rs. 700 per month. In other special cases, the Government may also relax the provisions of the above rules.

        6.63  If the Eidul-Fitr, Eidul Azha, the festivals of Dusserah, Diwali, Guru Nanak's Birthday, Good Friday, Easter Monday, Christmas or Parghat Day of Guru Balmik Swamiji falls within last ten days of the month, the pay and allowances of that month may be drawn in advance and disbursed to Government servants belonging to the community observing the festival. The advance should not be disbursed earlier than five days before the date of the festival.

DEDUCTIONS FROM PAY BILLS (RULES 221 TO 299):

        6.64 The drawing officer in respect of the non-gazetted Government servants and gazetted officers themselves are responsible to see that the deduction from the bills on account of subscription to the provident funds, postal life insurance, income tax, super tax. Benevolent Fund and Group Insurance premia etc.are made in accordance with the rules and regulations and Income-Tax Act, 1922. The same applies to account of the house rent. The demand statement in respect of the house rents are sent by the P. P. W. D. /Estate Officer in duplicate. The deduction should be made accordingly and one copy of the statement after recording the fact of recovery in the appropriate column returned to the P. P. W. D. /Estate Officer.Where the rent recoverable is a percentage of the emoluments of a Government servant, the rate of emoluments should be intimated from time to time to the authorities concerned. In the case of gazetted officers the audit officer endorses a copy of the salary slip to the Estate Officer so that he may keep his records up-to-date.

        6.65 When the pay of a Government servant is attached by an order of a Court of Law, it is the duty of the officer receiving the court attachment order to see that proper deduction is made in satisfaction of such order from the pay of the Government servant concerned. Only the pay of a Government servant and not any allowances can be attached. The maximum amount of attachment in a month will be the amount available after paying the salary to the Government servant to the extent of first 100 rupees and one-half of the remainder, e. g., if the pay of a Government servant is Rs. 500 he will be allowed to retain first hundred rupees plus 50 per cent of the remainder, viz., Rs. 200 and the balance of Rs. 200 can be attached. Any deduction on account of subscriptions to the Provident Fund, taxes on income and recoveries of advance, etc., will be made from the non attachable portion of the Government servant's salary. On an Attachment Order recovery can be made for a maximum period of 24 months. If there is another Attachment Order recovery will start after the expiry of 12 months from the last deduction on account of a previous Attachment Order.

        6.66  The procedure for deductions on account of attachment will be that gross amount of pay and allowances are drawn on pay bill, the net amount after deducting the amount recoverable under the attachment order, will be disbursed to the Government servant concerned. The authority making the deductions will remit the attached pay to the Court concerned. In such cases the audit officer generally records two pay orders on a bill  one in respect of the amount payable to the Government servant concerned and the other in favor of the Court ordering the attachment and accordingly two separate cheques are issued. In case a judgment debtor does not sign his acquittance roll, if he is non-gazetted or abstaining from preferring a pay bill if he is gazetted officer in order to evade the payment of the attached amount, the Head of office or administrative officer concerned may draw the pay of judgment debtor in satisfaction of the attachment order and remit the amount to the Court concerned.The cost, if any on account of the remittance to Court is deducted from the amount realized and only net amount remitted.

FIRST PAYMENT OF PAY AND ALLOWANCES (RULES 230 TO 231):

        6.67 When a Government servant presents his pay bill for payment for the first time, it should be duly supported by a medical certificate of fitness, if it is a fresh appointment or re-employment after resignation or forfeiture of past service. In other cases the pay bill should be supported by the Last Pay Certificate issued by the Treasury/Audit Office from which he last drew his pay. If a pensioner is re-employed, this fact should be stated in the bill. In all cases of transfer the responsibility of obtaining his Last Pay Certificate from the last disbursing officer rests upon the Government servant himself.

PAYMENT ON QUITTING THE SERVICE (RULE 232):

        6.68  Whenever a gazetted Government servant finally quits the service by retirement, resignation, dismissal, death or otherwise or is placed under suspension, the last payment of pay and allowances should not be made to him until a 'no demand certificate' is issued by the Department concerned, audit office, and the Estate Office, etc.

However, the last payment of pay or allowances of a Government Servant finally quitting service by retirement shall not be held up merely for verifying that no demand is outstanding against him. The payment may be made if the Government servant or in the event of his death before payment, the person entitled to receive payment agrees in writing that any demand coming to notice within a period of one year from the date of such payment may be recovered from the pension. The official failing to intimate demand within the period of one year from the date of retirement of an officer shall be personally liable for the amount involved.

DEATH OF PAYEE (RULES 233-234):

        6.69 A Government servant is entitled to the pay and allowances for the day of his death irrespective of the hour at which the death took place. The "day" for the purpose of this rule means a calendar day beginning and ending at midnight.

        6.70 Pay and allowances of a deceased Government servant may be paid to his heirs. If the amount payable is less than Rs. 500 payment can be made by a competent authority after making an enquiry regarding the rights and title of claimants. Where the amount exceeds Rs. 500 the payment can be made under the orders of the Head of Department on execution of an indemnity bond, with such sureties as he may require and after fully satisfying himself regarding the right and title of the claimants. The latter course is adopted only in such cases where the head of department is convinced of the fact that undue delay and hardship would be caused by insisting on the production of a Succession Certificate. In all other cases and specially those of a doubtful character, payment should be made only to the claimants producing the legal authority.

PLACE OF PAYMENT (RULES 235 TO 243):

        6.71  The bills for pay and allowances are payable only in the District where the claim arises, The leave salary of a gazetted Government servant who draws his leave salary in Pakistan may be paid at any treasury in Pakistan. But a non-gazetted Government servant will be paid his leave salary only at the place where he draws his duty pay. He may, however, make his own arrangements for getting his leave salary remitted to him.

        6.72 A Government servant whose duties require him to travel extensively on inspection should take with him his Last Pay Certificate. This would enable him to draw such portion of his pay from the nearest treasury/audit office, as he desires. The balance may be drawn by him at his headquarters. In case he passes from the jurisdiction of one Accountant-General to that of another during the course of his tour, his Last Pay Certificate will require countersignature of both of them. In such a case no advance is made and no recovery or adjustment becomes necessary. Similarly, he can draw his traveling allowance bills after getting them countersigned by the Controlling Officer. But he cannot be paid any advance of traveling allowance. The same procedure will be followed in respect of establishment, if any, which accompanies him.

PAYMENT OF PAY, LEAVE SALARY ETC., THROUGH AGENTS (RULES 244 TO 246):

        6.73 A Government servant may be allowed to receive the payment of his pay and allowances or leave salary through a messenger duly athorised by him to receive money in his account. But there should be no endorsement on the bill to pay to any such person. The Government does not accept any responsibility in respect of money or cheque handed over to the messenger. In case of gazetted officers the bills may be made payable to some well-known banker or agent, provided there is a written request to that effect. The receipt given by the banker or agent will not be treated as final quittance, unless the bill has duly been endorsed in favour of the agent or banker. The payment to an agent will be made only if he holds a valid power of attorney to act for the Government Servant concerned.Government servants proceeding for training to a country outside Pakistan under a scheme sponsored by the Government, may draw a part of their pay in the currency of the country to which they are sent for training subject to such limit as may be prescribed by the Government from time to time, and the balance in Rupees in Pakistan. The pay of Government Servant (gazetted or non-gazetted) may, however, be drawn by the Head of his office and the amount disbursed to the nominee of the Government Servant concerned unless the Government servant prefers to make his own arrangement to receive payment in accordance with the prescribed procedure.

        6.74 The gazetted officers claiming leave salary in Pakistan should either appear in person at the place of payment or furnish a life certificate signed by a responsible Government officer or some other well-known or trustworthy person. If he draws it through an agent, the latter should produce such a certificate.

BILLS OF B-16 AND ABOVE GOVERNMENT SERVANTS, (RULES 248 TO 261):

        6.75 The pay and fixed allowances of B-16 and above Government servants are drawn on bills in Form T. R. 16 if drawn from treasury and in Form T. R. 17 if the pay is drawn from an Accountant General. The claims relating to leave salary, Honorarium, fees, etc., are also drawn in the same forms. The travelling allowance bills are drawn in Form T. R. 20.

        6.76 The B-16 and above officers are not allowed to draw increased or changed rate of pay, leave salary, fixed allowances, reward or honorarium, etc., unless the Accountant-General has issued an authority in respect of the same.When such an officer draws his pay from a treasury, he can draw advance of pay and traveling allowance without any authority from the Accountant-General, but an authority is necessary in respect of all other personal advances.

BILLS OF B-1 TO B-15 GOVERNMENT SERVANTS (RULES 262 TO 282):

        6.77 The bills for pay leave salaries and fixed allowances of B-1 to B-15 Government servants are drawn in Form T. R. 22. Separate bills should be prepared for permanent and temporary establishments. The name of every substantive, officiating or temporary incumbent should be shown against each post. In respect of temporary establishment, the number and date of sanction letter is also required to be quoted. The rate of pay claimed should always be noted and when the pay is drawn for a part of the month, the number of days is mentioned against the name of the Government servant concerned. The various sections comprising the establishment should be shown separately, the description of each section as well as the sanctioned number of posts included therein being prominently written in red ink at the top. Whenever the leave salary is drawn, the bill should be accompanied by a statement, attested by the drawing officer, showing the calculation of the leave salary. If due to certain reasons the leave salary of an incumbent cannot be calculated, the amount of pay to which he would have been entitled had he remained on duty should be entered in the money column of the form which is intended to show leave salary, the amount being left undisbursed and treated as held over pending the fixation of the amount of leave salary.

        6.78 The entries in all the money column of the bill should be totalled under each section and the totals written in the red ink. The totals are required to be checked by the drawing officer himself or through some responsible person other than that who has prepared the bill.

        6.79 The names of incumbents without permanent posts in a substantive capacity, in B-1, 2 and 3 and head-constables and constables may be omitted from pay bills and the following certificate recorded on the body of the bill.

"Certified that all persons whose names are omitted from, but whose pay has been drawn in this bill have actually been employed during the month and that full details of the names of the persons concerned and the emoluments drawn for them working upto the total included in this bill have been duly shown in the office copy. "

        6.80 The claims of Government servants in such cases are not lumped together and entered as a single item in the bill, but the bills, should show separately the number on different rates of pay or with different designations. The head of Local Administration may extend the provisions of these rules, in consultation with the Accountant General, to any specific classes of establishment.

        6.81 The other instructions printed on the bill form should be observed
very carefully.

        6.82 If any Government servant is absent during a month, either on special duty or under suspension, or with or without leave, other than casual leave, the monthly bill should be supported by an absentee statement in Form T. R.23. In case of amalgamated establishments, a consolidated absence statement showing the complete chain of arrangements, should be furnished to the Accountant General. Whenever leave salary is drawn in respect of a B-1 to B-I5 Government servant who has served under another Government or Department, which is treated as a separate unit for purposes of allocation of leave salary, a detailed statement of allocation of leave salary should be prepared and attached to the leave salary bill.

        6.83 When the increment of a B-1 to B-15 Government servant is drawn, a periodical increment certificate in Form T. R. 24 should be attached to the first pay bill in which the increment is drawn. The periods of duty and absence with or without leave should be shown in the appropriate columns of the increment certificate.

        6.84 Every bill in respect of an overtime allowance should bear the following certificates: -

"Certified that-

                (a) the men for whom overtime allowance is claimed have actually earned it by working overtime;

                (b) the periods for which overtime allowance has been claimed, have been checked with initial records and found correct;

                (c) the rates of overtime allowance have been sanctioned by a competent authority; and

                (d) the overtime allowance has been taken into consideration for calculating the income-tax due from the Government servant. "

Where overtime allowance is paid from the fees realized from the private parties and credited to the Public account, the drawing officer should certify that fees has been realized and credited into the public account.

        6.85 Arrears on account of pay, allowances and leave salary should not be drawn in the ordinary monthly pay bill, but in a separate bill. The amount claimed for each month should be entered separately with full cross reference of the bill from which the charge was omitted or withheld or on which it was refunded by deduction. A note for the arrear bill should invariably be made on the office copy of the bills for the period to which the claim pertains. This should be done over the dated initials of the drawing officer, so that the risk of the arrears being claimed again, may be avoided.

        6.86 The traveling allowance bill in respect of establishment should be drawn in Form T. R. 25 and the instructions printed thereupon adhered to carefully and the bill prepared accordingly.

        6.87 The head of an office is personally responsible for the amount drawn on a bill signed by him or on his behalf until he has paid it to the persons entitled to receive it and obtained a legally valid quittance on the office copy of the bill. In large establishments it is permissible to obtain quittance on a separate acquittance roll in Form T. R. 28. The quittance rolls and office copies of the bills are not required to be submitted to the Accountant General but being important records, they should be stamped 'paid' and preserved carefully for the period prescribed under the rules.

        6.88 If due to certain reasons payment cannot be made within the month, the amount drawn for the payee should be refunded by short withdrawal in the next month bill. The amounts so refunded can be redrawn whenever the payment is proposed to be made. But if in any case the drawing officer considers that the refund would be inconvenient, he can retain the undisbursed amount for a period not exceeding three months. This should be done only if proper arrangements can be made for the safe custody of the cash retained.

        6.89 The undisbursed pay and allowances should not be placed in deposit in a treasury under any circumstances.

        6.90 Pakistan Missions abroad may make payment to their staff by cheque.

COMPUTERIZED PAYROLL:

        6.91 Computerised payroll system has been introduced with effect from 1st July, 1969 for disbursement of pay and allowances to the Government Servants, maintaining the G. P. Fund accounts, accounting for the various items of receipts and expenditure arising thereupon. The scheme has been designed to computerise gradually payroll of all the Ministries/Divisions and Departments.

        6.92 The manual preparation and submission of regular monthly paybills are dispensed with under the Computerized payroll system. The officers (B-16and above) and staff (B-15 and below) are treated alike in this system and as such the input data and output reports are processed in respect of officers and staff without any distinction.

The detailed audit of payments and deductions in respect of the officers (B-16 and above) is conducted by the Audit office and the Drawing and Disbursing Officer is responsible for all payments/deduction in respect of the staff (B-15 and below) in accordance with existing rules and orders of the Government.

        6.93 The Drawing and Disbursing Officers of the Administrative Ministries/Divisions and Departments are required to provide to Audit Office all 6the initial data in respect of all the officers and staff of their respective Departments for creation of master-file each month. The detailed instructions for furnishing the input data, handling the output reports, of pay and allowances etc., have been laid down in the "Audit and Accounting Procedure for Computerised Pay roll in respect of Governmenuservants." The copy of this procedure has been supplied to the concerned Ministries/Divisions and Departments.

        6.94 The Computer Agencies who design and run the Computerized Payroll system on the Computer provide the procedure booklet containing the detailed technical information and instructions in respect of input data, output reports, code lists, filling in of all input forms processing of the data, etc. Initial training is imparted to the officers and staff of a new Department, who’s Payrolls, is to be computerized in order to acquaint them with the computerised payroll system.

        6.95  The most important responsibility of the drawing and disbursing officer in this regard is to ensure that all input data is correctly supplied and all changes like promotions, demotions, leave, transfers, retirements and variations in the rates of entitlements and deductions, etc., are promptly reported through change statements. Any omission or delay in this regard may result into over payment.

CONTINGENCIES (RULES 284 TO 317)

GENERAL RULES:

        6.96 The term "Contingent Charges" or "Contingencies" means all incidental and other expenses which are incurred for the management of an office as an office or for the technical working of a Department. The expenditure incurred on "Works", "Stocks", "Tools" and "Plants", etc., is, however, not included in the contingencies.

CLASSIFICATION OF CHARGES (RULE 287):

        6.97 Contingent charges incurred on the Public Service are divided into the following classification adopted in each department or office being determined by orders of competent authority;

                (i) Contract Contingencies---- are those for which a lump sum is placed annually at the disposal of disbursing officer for expenditure without further sanction of any kind. These consist of the charges the annual incidence of which can be averaged with reasonable accuracy.

                (ii) Sale-regulated Contingencies---- comprise such contingent charges as may be regulated by scales laid down by a competent authority, e. g., reward for destruction of wild animals and supply of liveries to Government Servants, etc.

                (iii) Special Contingencies----- include such contingent charges whether recurring or non-recurring as cannot be incurred without the previous sanction of the competent authority.

                (iv) Countersigned Contingencies---- include such contingent charges as may require the approval of some controlling authority before they can be admitted as legitimate expenditure, such approval usually taking the form of countersignature after payment on a detailed bill submitted to the Accountant General.

                (v) Fully-Vouched Contingencies---- comprise charges which require neither special sanction nor countersignature, but may be incurred by the head of office on his authority. These may be passed on fully vouched bills without countersignature

        6.98 The above classes of contingencies are not necessarily mutually exclusive. There may be cases where special contingencies are regulated by scale or in which a bill for scale-regulated contingencies requires countersignature. In a case of this nature the rules relating to both the kinds of contingencies will be applicable.

PERMANENT ADVANCE; ITS GENERAL LIMITATIONS (RULES 288 TO 294):

        6.99 The Government officers who have to make payment on account of contingent expenditure before they can place themselves in funds may make such payments from the payment advance or imprest, which can be recouped as usual. The charges incurred should be drawn and paid at once. It is very irregular to keep a claim pending to be paid out of the funds for the next year. Money should be drawn only when it is required to be paid immediately. Withdrawal of money in anticipation of demands or in order to prevent the lapse of budget grant is strictly prohibited. The charges relating to two or more detailed objects should neither be claimed in one bill nor shown in one register.

        6.100 No pay of any kind can be drawn on bills for contingent expenditure, but in case of Government servants in BPS 1 of the following categories, who have been declared by a competent authority to be ineligible for pension, their pay may be treated as a contingent expenditure:

                (i) Hot weather establishment;

                (ii) Coolies engaged on manual labour and paid daily or monthly wages;

                (iii) Sweepers; and

                (iv) Other Grades 1-3 Government servants, e. g., dhobies, tailors, syces and farashes etc.

The bill on account of labour charges for coollies should be supported by certificate to the effect that they were actually entertained and paid. In respect of other B.P.S.1 employees the disbursing officer should certify that all such employees whose pay has been charged in the bill were actually entertained in Government service during the period concerned.

RESPONSIBILITY OF THE DRAWING OFFICER (RULE 295):

        6.101 Every Government officer is expected to exercise the same vigilance in respect of the petty contingent expenditure, as a man of ordinary prunce would do in respect of his own money. The drawing officer should see that les regarding the preparation of contingent bills are observed and only that amount is drawn which is required for immediate disbursement or has already been paid from the permanent advance. He should also see that the expenditure is thin the sanctioned budget and if it is exceeded or is likely to exceed, he should be prompt steps to obtain additional appropriation. In regard to the Contract contingencies he should see that expenditure is not in excess of the contract grant.

RESPONSIBILITY OF THE CONTROLLING AUTHORITY RULE 296):

        6.102 The controlling authority should see that the expenditure incurred was of obvious necessity, the rates were fair and reasonable, requisite sanctions had been obtained, arithmetical calculations were correct and the expenditure was within the appropriation. If he felt that the expenditure was progressing too idly, he should intimate the fact to the drawing officer and insist on its being checked.

CANCELLATION AND DESTRUCTION OF VOUCHERS (RULES 297):

        6.103 The subvouchers should not be destroyed before three years. If the local audit has not been conducted these should be retained even beyond three years, so that the audit may be in a position to check them. The vouchers which are not required to be submitted to the Accountant General or the controlling officer should be cancelled by means of a rubber stamp or by an endorsement in red ink across the voucher. The cancellation should be initialled by the drawing officer. The cancellation should be done when the contingent bill is signed, in which the vouchers or sub-vouchers are included. The vouchers which art submitted to the controlling officer and which are not required to be submitted to the Accountant General should be cancelled by him under proper initials. In the bill submitted to the Accountant General, it should be certified by the drawing officer/controlling officer that the vouchers/sub-vouchers retained by them has duly been cancelled. The vouchers/sub vouchers required to be submitted to the Accountant General should be cancelled, as the duty of canceling them in order to prevent their fraudulent use devolves upon him.

RECORD OF CONTINGENT EXPENDITURE (RULES 298 TO 301):

        6.104 A register of contingent expenditure should be maintained in Form T. R. 29. The various columns regarding detailed objects may be modified to suit the requirement of each department and office. The appropriation should be noted at the top of each column. As each payment is made entries should be made in the contingent register regarding the date of payment and the name of payee, the No. of sub-voucher and the amount paid. Every entry should be initialed by the officer incurring the expenditure. In order to enable a disbursing officer to keep a watch over the progress of expenditure under each detailed head,a progressive total of all the months should be worked out immediately after the monthly total, from the commencement of the financial year up to the end of last expired month.

BILLS FOR CONTINGENT CHARGES (RULES 302 TO 314):

        6.105 Whenever money is required to be drawn for contingent expenditure whether to recoup the inprest or at the time of transfer of charge and in any case at the end of each month a red line should be drawn across the page of the contingent register, various columns should be added up and separate bills prepared for each kind of contingent expenditure. The entries in the bills, vouchers/sub-vouchers should be compared carefully with those of the contingent register and only then the bill should be signed and presented for payment. In case of bills of suppliers, the amount of which is too large to be paid from the imtrest, these may be endorsed for payment to the party concerned direct.When paying rewards to the informers or in other cases where the names of payees cannot be disclosed due to the Public reasons, the drawing and disbursing officer should record a certificate in his own hand writing to the effect that the payment has duly been made and this certificate will be submitted to the Accountant General in lieu of the payees receipt.

        6.106    The bills in respect of the Contract Contingencies should be drawn in Form T. R. 30. The Fully Vouched Contingent Charges should also be drawn on the same form and full detail of the charges given therein. The charges regulated by the scales and those relating to the special Contingencies are drawn in Form T. R. 31. In the case of Special Contingencies the No. and date of letter of sanction should be quoted invariably. Where the sanction has been accorded for a lump sum amount and the special sanction is continued for more than one month, the second and subsequent month's bill should bear a note of how much has been spent up-to-date under the special sanction.

        6.107    Except in those cases where prior counter signatures are required the charges on account of items falling under Countersigned Contingencies may be drawn on abstract bills in Form T. R. 31, subject to the condition that a detailed bill will be prepared and submitted to the controlling officer and Accountant General in due course. A certificate should also be recorded on the bill to the effect that detailed bill has been submitted to the controlling officer in respect of the abstract bills drawn in the previous month on such and such date. No. abstract bill should be cashed after the tenth of a month without this certificate. The detailed bill should be prepared in Form. T. R. 32 headed "not payable at treasury" and showing the monthly total of each column with description of each charge.The No. and date of sub-vouchers and those of abstract bills should be quoted The amount of all abstract bills drawn during the month should agree with the total of the detailed bill. If there is a difference, it should be explained adequately. The bill should be signed by the Head of office and then submitted to the controlling officer, who will review it with sub vouchers. After he has been fully satisfied, the bill will go to the Accountant General, for audit scrutiny. Any disallowance ordered by the former will be responded by the Head of the office through refund by means of short withdrawal in the next bill.

SERVICE POSTAGE STAMPS (RULE 317):

        6.108    For purposes of obtaining service postage stamps, and adjusting their value, a bill should be prepared in Form T. R. 34. This should contain acknowledgement of the drawing officer for the receipt of stamps indented for.The bill will be treated in the same way as if drawing the cash. The bill will be passed for payment by transfer by the Accountant General. Then it should be presented to he treasury, where the stamps will be issued and the amount will be entered in the list of payments crediting the value of the stamps in the same manner as if the cash was realized.