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.
