II. TRANSFER OF CHARGE

6.3       Every transfer of charge of a gazetted Government employee should be reported by post on the same day to the accountant General in Form P.F.R.2. A copy of the report should simultaneously be sent to the head of the Department or other Controlling authority concerned. A copy of such a report should simultaneously be sent to the Treasury Officer, concerned.

 

Note (1) (i)      When an officer is initially appointed to Government service or when he is transferred or granted leave or when he returns to duty after leave, a copy of the order of appointment, transfer, leave or assumption of duty should be endorsed simultaneously to the Accountant General by the authority issuing the order. In case of initial appointment, the order specifying the term of appointment should be sent to the Accountant-General.

(ii)        Omitted, (vide Notification No. 525-OSD (F)-76/28665, date 29-9-1976).

 

(iii)       Also see rule 8.20 and notes below rule 8.122 of the Punjab Civil Services Rules, Volume I.

 

(iv)       Omitted. (Vide Notification No. 525-OSD (F)-76/28665, date 23-9-1976.)

 

Note (2) (Vide Notification No. 2(1)-OSD(F)-81/5206-dated 9-6-1981).

 

III – ENGAGEMENT OF PASSAGES

6.4.      A Government employee entitled to passage concessions when desiring to obtain one, should apply to the Accountant-General, Punjab for the necessary certificate.

 

CHAPTER - VII

Pay, Allowances, etc., of Establishment

I.          ANNUAL RETURNS OF ESTABLISHMENTS

 

7.1.      Omitted. (Vide No. 193-FR-68/68615, date 11-1-68.

 

7.2.      Omitted. (Vide No. 193-FR-68/68615, dated 11-1-68.

 

7.3.      Every person newly appointed to a service or a post under Government should at the time of appointment declare the date of his birth by the Christian era with confirmatory evidence as far as possible, confirmatory documentary evidence such as Matriculation Certificate, Municipal birth certificate and so on. If the exact date is not known an approximate date may be given. The actual date or the assumed date, determined under note 1 below should be recorded in the History of Service, Service Book, or any other record, that may be kept in respect of the Government employees service under Government and once recorded, it cannot be altered except in the case of a clerical error, without the previous orders of Government.

 

Note 1(a) If a Government employee is unable to state his exact date of birth but can state the year, or year and month of birth, 1st July or the 16th of the month, respectively, may be treated as the date of his birth.

(b)        If a Government employee is only able to state his approximate age, his date of birth may be assumed. To be the corresponding date after deducting the No. of year representing his age from his date of appointment.

 

(c)        When a Government employee who first entered military employ is subsequently employed in Civil Department the date of birth for civil employment should be the date stated by him at the time of attestation, or if at the time of attestation he stated only his age the date of birth should be deducted with reference to that age according to the method indicated in sub-para (b) above.

 

Note 2.            Omitted.   (Vide No. 1498-FR-(OSD)-73/21088, dated 17-11-73

Note 3.            Omitted.   (Vide No. 1498-FR-(OSD)-73/21088, dated 17-11-73

 

7.4       Omitted. (Vide No. 1498-FR (O.S.D.) - 73/21088   dated 17-11-73).

 

II.        ALTERATION OF ESTABLISHMENTS

 

7.5       When the entertainment of a new establishment or a change, temporary or permanent, is proposed in an office a letter fully explaining the proposals and the conditions which have given rise to them together with the proposition statement, if necessary, under rule 7.6 should be submitted to the competent authority. In this letter should be set out, inter alia.

 

(i)     The present cost, either of the section or sections affected or of the total establishment as the circumstances of the case may indicate to be necessary ;

(ii)   details of the pay of the post or posts and the number of posts which it is proposed to add or modify; and

(iii)  as, accurate an estimate as possible or the extra cost involved.

 

Note 1.            In determining the extra cost, allowance, whether fixed or variable, should be included.

Note 2.            The authorities submitting the proposals should take into account any claims to pensions that may arise in consequence of their proposals and certify to their having done so in their proposals. The estimate of the extra cost due to variable allowances cannot be exact but should be as accurate as possible.

 

Explanation (a) - When a scheme required the sanction of higher authority only because particular items are beyond the powers of sanction of the subordinate. Authority in the letter submitted to the higher authority full details should be given of these items and of any other part of the scheme so connected with them that, unless, it is explained, it must be difficult for the higher authority to determine whether sanction be given to these items or not required and should not be given, lump sum figures showing the total cost of each part of the scheme being sufficient.

 

Example 1.  It is proposed to establish a medical college, and the sanction of higher authority is required only because it is desired to create posts in the State Medical Service for the Principal and three Professors. Full details of the teaching staff should be given because without these the necessity for the appointment in the State Medical Service cannot be gauged. No details should be given of the clerical or other subordinate staff.

 

Example 2.  It is proposed to establish a Medical School and the sanction of higher authority is required only because it is desired to create posts in the State Medical Service for the Principal. No details are the required of the staff proposed for the school except the Principal, because the knowledge of these details is not necessary in order to determine whether an appointment is the State Medical Service is required.

 

Explanation (b) When the revision of a number of establishment is undertaken in pursuance of one definite central idea, which constitutes a single scheme for purposes of sanction, and when the scheme requires the sanction of higher authority in the letter submitting the proposal for sanction full details of the several establishments need not be given but only such details as well indicate the financial effect or each portion of the proposals.

 

Thus if the scheme is for the increase of pay of a number of establishments it will suffice to set out:

 

(i)      The present cost of all establishments concerned.

(ii)     The various increases of pay or the various percentages of increases proposed and the reason justifying the proposals.

(iii)   In respect of each separate rate of increase proposed as set out in (ii) -

(a)     A list of the establishments or classes of Government employee to which it is to be applied and the reasons for such differentiation.

(b)    As accurate an estimate as possible of the probable cost, with statement that this has been worked out in consultation with the Accountant-General and that it is accepted by him as correct.

 

7.6       (a) Whenever any large scale or complicated proposals are made for the revision of the existing or the creation of new establishments, including those which require the sanctions of Government, the letter explaining the proposals should be accompanied by a proposition statement in duplicate in P.F.R. Form 3.

 

Note.   The simpler P.F.R. Form 4, may be used in cases when the full details of P.F.R. Form 3 are not necessary.

           

b)         The details to be shown in proposition statement will be determined by the following principles:

(i)     The proposition statement should relate strictly to the section or part of the office affected by the proposals. As regards the other part of sections of the office, neither details nor figures of total cost need be included.

(ii)   Where a section consists of both Class IV non-gazetted and Gazetted employees, details need be given only of the class affected, if a saving of labour will result from the adoption of this procedure.

(iii)  The rules as to details set out in Rule 7.5 above should be observed.

 

Note 1.            The fixed allowances referred to in note to Rule 7.5 above should be entered in proposition statements when such statements are prepared but the variable allowance should be included therein.

 

Note 2.            Sweepers, Bhisties and other Class IV employees whose pay is drawn on contingent bills need not be included in the proposition statement.

 

Note 3.            Proposition statement are required for all temporary changes in establishment except (1) in those cases where pay is passed against a budget grant (2) in the case of temporary establishment for work which is quire outside the ordinary routine of administration, e.g., census, plague, and special duty of any kind.

 

Note 4.            When it is proposed to change 1 or part of a temporary establishment into a permanent establishment the present scale column in the proposition statement, must show both the temporary and the permanent establishment ; thus the increase in the permanent scale will be balanced by the temporary scale decreased.

 

7.7.      Where the pay of any post existing or proposed rises from a minimum to a maximum by periodical increments, the average monthly cost and not the actual or the commencing cost, must be given. The average monthly cost in such cases should be calculated in accordance with the following formulae :-

 

Explanation- (1) Formula (1) is to be used in the case of gazetted posts, while formula (2) in the case of non-gazetted posts. In cases where one grade is the channel of promotion to another grade that is to say, where everybody in the first grade is ultimately promoted to the second grade, formula (3) may be adopted to find the average costs of posts in the first grade. The use of formula (4) should be restricted to cases involving an elaborate scale, consisting of two or more sections with efficiency bars at one or more stages.

 

(2)        To find the average cost of a post in the junior scale of an All India Service formulas (3) should be use.

 

PAY, ALLOWANCES, ETC. OF ESTABLISHMENT

 

FORMULAE FOR CALCULATING AVERAGE COST OF

TIME SCALE OF PAY

 

FORMULA (1)

 

                          A + B    (B-A)                                    1 - .01R

Average Pay = -------- + -------- [  1-(R+1)    {.014+ ----------- } ]

                             2            2                                         F - E

 

 

FORMULA (2)

 

                          A + B    (B-A)                                    1 - .015R

Average Pay = -------- + -------- [  1-(R+1)    {.021+ ------------- } ]

                             2            2                                         F - E

 

In the Formula (1) and (2) -

A = Minimum pay,

B = Maximum pay,

R = Period of rise

E = Average age at entry in the grade, and

F= Average age at retirement on superannuation pension.

 

            This may be taken to be 55 in almost every case unless there are special reasons to take it either at the lower or a higher figure.

 

FORMULA (3)

                          A - C    (C-A)                                    1 - .004SR

Average Pay = -------- - -------- [  1-(S+1)    {.006 + -------------- } ]

                             2            2                                          G - E

 

In Formula (3)

A = Minimum pay,

C = Pay just before promotion to the second grade.

S = Period of rise from A to C

E = Average age at entry in the first grade, and

G = Average age at the time of promotion to the second grade.

 

FORMULA (4)

Average pay = ½(A+W1B1 + W2B2 + X1C1 + X2C2)

Where A = the initial pay of the scale.

B1, B2 = the maximum pay of the different sections of the scale, such as the ordinary scale, the scale for passed clerks.

 

W1, W2 = the proportion of the establishment which would normally reach the maximum of B1 B2 respectively.

 

C1, C2 = the pay at the different efficiency bars.

And X1, X2, = the proportion of the establishment which would normally be detained at C1, C2 respectively.

 

Note - Where the pay is not incremental, it is sufficient, so enter it in the column headed “Maximum”.

 

7.8.      The proposition statement or the proposal for revision should be forwarded direct to Government to avoid any delay. If the Administrative Department feels that the proposition statement forwarded by the Head of Department in any particular case, requires verification of the cost involved, that Department may at their discretion refer the statement to the Accountant-General, Punjab, for verification. Where however, the Administrative Department feels convinced that the figures furnished by the Head of Department are correct, the verification of the figures by the Accountant-General, Punjab, may be dispensed with.

 

7.9.      The statement prescribed in the Punjab Budget Manual should also be submitted when necessary.

 

7.10     In case where a revised proposition statement is sent, before Government has accorded sanction to a proposition statement still under its consideration, the existing scale should be entered in the revised proposition statement, with a note that an application for its revision involving an annual expenditure of Rs. - is already before Government.

 

III.       MONTHLY PAY BILL

 

(i)         Preparation of Bills

7.11     Instructions regarding the preparation and payment of establishment and travelling allowance bills are contained in the Punjab Treasury Rules, which should be carefully observed by all the drawing officers.

            Drawing officer are responsible for seeing that pay bills are checked and initialled by a responsible Government employee and that the check must always include verification of the total amount entered in the bills. Failure to observe these precautions as well as those regarding disbursement of moneys drawn (mentioned in the succeeding rules) will render them liable for making good any loss that may occur thereby.

 

Note 1.            The pay bills of Assistant Surgeons, Class II (non-Gazetted), employed under Zila Parashad and Municipal committees should be presented to and paid by the Zila Parishad or Municipal committees concerned. Such bills should not be presented at the Treasury.

 

Note 2.            When Government employee signs an absentee statement accompanying an establishment bill, he should see that a diagonal line is drawn across the blank space, if any, below the last entry. Similarly if the statement is blank he should see that a diagonal line drawn across it with the word “blank” in brackets in chemical of the line.

 

Note 3.            See also rule 7.15 infra.

 

Note 4.            Recoveries made from non-gazetted Government employees on account of attachment orders issued by courts of law (vide Rule 5.9) should not be made from the bills but should be made in cash and then remitted to the Court concerned. The receipts of the Court should be obtained and filed with the attachment register. For recoveries on account of security deposits see Subsidiary Treasury Rule 3.5 et seq.

Note:5 In a case where sanction for the continuance of temporary ost has not been received in time, causing hardship to the Government Employee holding that temporary post the Government employee shall be allowed to draw his pay and allowances for a period of three months at the same rate at which he was drawing immediately before the expiry of the terms of his temporary post by attaching to the bill a declaration made by the next higher authority that the convened Government employee continues to hold that post and that sanction for the continuance thereof has been applied for and that necessary provision for the same has been made in the budget estimates for that year. The next higher authority will, however be responsible to ensure that action for the continuance of the post has been initiated in time and also that the justification on the basis of which the post was temporarily created continuous to exits.

 

(ii)        Preparation of Bills

 

7.12     (i) The head of an office is personally responsible for every pay drawn on a bill signed by him or on his behalf until he has paid it to the person entitled to receive it and obtained his receipt, duly stamped where necessary, on the office copy of the pay bill. If in any case, owing to the large size of an establishment or because certain of its men are working in out-stations, it is not found feasible or convenient to obtain the receipts of payees on the office copy of the bill, the head of the office concerned may, at his discretion, maintain separate acquaintance rolls in P.F.R. Form 5 for each set of payments made at one place or at one time. If the payee does not present himself before the end of the month, the amount drawn for him should ordinarily be refunded by short drawal in the next bill, it being drawn a new when he presents himself to receive it, in cases, however where this restriction will operate inconveniently, the amount of undisbursed pay may, at the option of the disbursing officer be retained for period not exceeding three months, provided proper arrangements can be made for the safe custody of the sums retained. So long as the drawing officer finds himself in a position to keep a proper watch over undisbursed amounts by a periodical examination of acquaintance rolls and office copies of bills, it is not necessary for him to keep a detailed account showing amounts drawn from the treasury from time to time and their subsequent disposal. There is no objection, however, to such an account being maintained in a subsidiary register, if found convenient.

 

            (ii)        Acquaintance rolls and recited office copies of bills are not required to be submitted to the Accountant General, but as they are important records, they should be stamped, paid and preserved carefully for the periods specified in  Appendix -5.

           

In respect of payments made through Acquaintance Rolls on the pay day, the disbursement certificate at the foot thereof should invariably be signed by the disbursing officer in token of the total amount actually paid. The paid stamp, duly attested by the drawing officer need be affixed only against the total disbursed amounts paid subsequently the items should be stamped “paid” individually and attested by the drawing officer while signing the Cash Book.

 

            (iii)       Cash drawn on pay and travelling allowance bills of establishments should not be mixed with regular cash balance of the department, if any. An account of undisbursed pay and allowances may be made against each bill serially, and subsequent payments thereof entered in the appropriate columns of the Register and the Cash-Book, each such entry being attested by the Gazetted Officer. From this register, an abstract of amounts remaining undisturbed for three months should be prepared to ensure their refund, either in cash or by short drawal from the next bill.

 

Note 1 This rule applies also to cash received by a Subordinate Government employee for payment of pay and allowances of Government employee serving under him.

 

Note 2 The orders contained in rule 6.1 are mutatis mutandis applicable to the disbursement of pay and allowances of a non-gazetted Government employee.

 

Note 3 A bill Register, in the form P.F.R. 7, should be maintained by all the Heads of Offices who are authorised to draw money from the Treasury on bills signed by them. The register should be reviewed monthly by a Gazetted Officer and the result of the review recorded thereon Also see para 12.3(2) of the Punjab Budget Manual.

 

Note 4 The Bill Transit Register, in the form P.F.R. 8, should be maintained by all the Heads of Offices who are authorised to draw money from the Treasury. The bills of the self-drawing officers, If Gazetted officer; with reference to the entries in the Bill Register and the Cash Book; and the result of the review recorded thereon.

7.13.    (i) When a drawing officer checks an acquaintance roll, where one is prepared, he should either himself total up the items of it, check the total against the total of the corresponding establishment bill and the money received from the treasury and see that any difference between the total is properly accounted for ; or cause all this to be done by a Gazetted Government employee or where no Gazetted Government employee is available by the superintendent or the Head Clerk of the Office.

           

(ii)        Wherever practicable, it should be arranged that disbursement on account of establishment bills are not made by the clerk who prepared them, and the maintenance of separate acquaintance rolls is dispensed with, as far as possible.

 

7.14.    Heads of offices are responsible for seeing that signatures on office copies of the pay bills or acquaintance rolls, as the case may be, are taken by the official making the payment at the time of payment and not by the Bill Clerk previous to payment; and that in the case of offices in which Government employees are present on the spot, payments are ordinarily made to them in person and not to a third person on the authority of the payees.

 

7.15.    The head of an office is not at liberty to re-adjust the pay of Government employees by giving one Government employee more and another less than the sanctioned pay of his post; nor may he distribute the pay of an absentee otherwise than as provided in the rules, governing the service to which the Government employee belongs. Bt in the case of non-gazetted establishments divided into separate units or cadres carrying different scales of pay, there is no objection to excess appointments being made in a lower unit or cadre against an equal or grade number of vacancies left unfilled in the higher grade. This liberty must, however, not be used for the purpose of increasing the numerical strength of an office. For each vacancy in a higher unit or cadre only once extra post in a lower unit or cadre is admissible.

 

Note - This rule is applicable to Gazetted Officers also - See Rule 6.2

 

7.16     Omitted *.

 

 

IV.       RECORD OF SERVICE

(i) Service Books

7.17     Special attention is drawn to the rules regarding the maintenance of service books; which are given in Chapter 12 of the Punjab Civil Services rules, Volume I, Part I. The service book is a contemporary record in minute detail of a person’s official career. Non-pensionable service should be distinctly shown as such in column 2 of the service book, and every entry should be attested at the same time by the head of the office.

 

Note -  it is the duty of all heads of offices to see that the service books of the establishments employed under them are punctually and regularly written up, that the entries made n the opening pages -re-attested at least every five years, that no member of the office has access to the books.

 

7.18     (1) At a fixed time early in the year, the service books should be taken up for verification by the head of the office who, after satisfying himself that the services of the Government employee concerned are correctly recorded in each service book, should record in a certificate in the following form over his signatures -

            “Service verified upto …… (date) from ….. (the record from which the verification is made).”

 

Note - The verification of service referred to above should be in respect of all service qualifying for pension whether permanent, provisional, temporary or officiating.

 

            (2) (a) The head of the office in recording the annual certificate of verification should, in the case of any portion of service that cannot be verified from office records, distinctly state that for the excepted periods (naming them) a statement in a writing  by the Government employee, as well as a record of the evidence of his contemporaries, is attached to the book.

            When, however, a non-gazetted Government employee is transferred from one office to another the head of the office under whom he was originally employed, should record in the service book under his signature the result of the verification of service, with reference to pay his signature the result of the verification of service, with reference to pay bills and acquaintance rolls, in respect of the whole period during which the Government employee was employed under him, before forwarding the service book to the office where the services are transferred.

 

            (b)        In cases where such transfer also involves permanent transfer of the Government employee from the audit control of one audit officer to that of another, the qualifying service for the purpose of pension up to the date of the transfer should be got verified and a certificate to that effect recorded in the Service Book by the audit officer concerned before the service book is forwarded to the office where the services of the Government employee are transferred.

           

(c)        The non-gazetted service of a permanent gazetted officer should similarly be got verified and certified by the concerned audit office before his service book is forwarded to the Accountant-General concerned as required under sub-rule (3) below.

 

            (3)        When non-gazetted Government employees are officiating in gazetted posts their service books should be kept by the head of the office to which each such Government employee permanently belongs, but when they are confirmed in such posts, their service books should be forwarded to the Accountant-General’s office for record.

 

ii.  Service Rolls

7.19.    Rule 7.18 regarding the verification of service and recording of certificate by the head of the office applies also to the service rolls kept under rule 12.11 of the Punjab Civil Services Rules, Volume I, Part I.

ANNEXURE - A

Omitted

(Vide P.G.F.D. Notification No. 193-FR-68/68615, dated 11-1-68)

 

 

 

ANNEXURE - B

Omitted

(Vide P.G.F.D. Notification No. 1498-FR-OSD-73/21088, dated 17-11-73)

 

CHAPTER – VIII

Contingencies

 

I.          INTRODUCTORY

8.1.      The rules of procedure prescribed in this Chapter shall apply primarily to “Contingencies” but miscellaneous expenditure as defined in Note 1 under rule 4.44 of the Subsidiary Treasury Rules which is not classed as contingencies is also subject to these rules, except in so far as it may be governed by any special rules of procedure in other Chapters of this book or by departmental regulations.

 

Note.   Contingent charges are to be recorded and treated in the accounts as charges of the month in which they are actually disbursed from treasury. See also relevant rules in the Punjab Treasury Rules for classification of charges.

 

II.        CLASSIFICATION OF CHARGES

 

8.2.      Contingent charges incurred on the public service are divided into the following three main classes, the classification adopted in each department or office being determined by orders of competent authority -

(i)     Contract Contingencies - Those for which a lump sum is placed annually at the disposal of a disbursing officer for expenditure as and when required, with proper sanction if necessary. They generally consist of charges the annual incidence of which can be *governed with reasonable accuracy.

(ii)   Countersigned Contingencies - To include such contingent charges as may require the approval of Controlling authority before they can be admitted as legitimate expenditure against the Government such approval usually taking the form of countersignature after payment on a detailed bill submitted to the Accountant General, - vide rule 8.9 below.

            In some cases, the control over these contingencies is exercised before payment. In such cases monthly detailed bills are not required to be submitted to the Accountant-General, but the bills exhibit full details of the charges. See also sub-rule 1 of Subsidiary Treasury Rule 4.53.

(iii)  Audit Contingencies, i.e., those which are under the direct audit of the Accountant-General, for which the bills paid at the treasury are ordinarily complete with sub-vouchers for items in excess of Rs. 25 and which do not require countersignature.

 

Note - The list of standard objects of expenditure are indicated under Detailed Heads in the Punjab Budget Manual.

 

III.       GENERAL RULES

8.3.      Subject to the sanction of the competent authority to the incurring of expenditure and to the provisions of the rules in this Chapter a drawing officer may draw money from the treasury for contingent expenses, within the amount allotted to him in the budget estimate or otherwise, unless there is something novel, doubtful or irregular in the Character of the expenditure. As explained in Note 1 under Subsidiary Treasury Rule 4.44 the term contingent expenses as used in this rule includes also other expenditure such as scholarships, stipends, rewards, fees, bonus, grants for uniforms, equipments grants-in-aid, contributions, donations, etc.

            As regards drawing money for grants-in-aid, see rule 4.4 of the Subsidiary Treasury Rules.

 

Note 1.            In cases where any scales in regard to contingent charges (e.g. reward for destruction of wild animals) have been prescribed by Government those scales should be strictly adhered to.

 

Note 2.            In the case of non-recurring charges, the competent sanctioning authority may, where this course is more convenient, accord sanction by countersigning the bill on which the money is drawn prior to its drawal, instead of by a separate sanction.

 

Note 3.            Special rules relating to the following matters are contained in the appendices quoted against them:-

(1)     General rules for the supply of articles for the Public Service -

Appendix 8 of PFR Vol. II

(2)     Miscellaneous rules regarding contingent expenditure -

Appendix 9 of PFR Vol. II

(3)     Supply of liveries and clothing -

Appendix 10 of PFR Vol. II

(4)     Supply of articles from jails, co-operative societies and industrial institutions -

Appendix 11 of PFR Vol. II

 

Note 4.            Instructions relating to the Purchase of Stationery and Printing Stores are contained in the Punjab Printing and Stationery Manual.

 

8.4.      Omitted. *

 

8.5.      Actual payees receipts duly stamped, where necessary, showing full particulars of the charge should invariably be obtained when making payments of claims against Government.

            In order to avoid their being used again all such receipts, except those required to be submitted to the Controlling Officer and the Audit Officer, should be stamped “cancelled”, by the drawing officer at the time of initialling the entries relating to them in the contingent registers. The sub-vouchers submitted to the Controlling Officer which he is not required to forward to the Audit Office will be cancelled by him after check and the cancellation attested at the time of countersigning the ball.

 

Note 1.            A payee who has signed a postal money order receipt, need not be required to give a separate receipt, but as it is essential to know on what account the payment was made, the send of the money order should secure this information by noting in the postal money order receipt the necessary particulars of the payment after the printed words “Received Payment of the sum specified above on account of ______________________” the payee’s signature on this endorsement will then be all that will be necessary and the postal money order receipt may be treated as a sufficient voucher for the expenditure.

 

Note 2.            Payment shall be allowed without the production of actual payees receipts at the rate of 15 paise per quintal package, subject to a maximum of 19 paise at the place, as loading/unloading charges at a bus stand/railway platform.

 

Note 3.            Sub-vouchers which are required to be sent to the Accountant-General should not be cancelled either by the drawing officer or by controlling officer as the duty of cancelling these sub-vouchers and keeping them in proper custody to prevent their fraudulent use devolves on the Accountant-General.

 

8.5.-A. In the case of diet and road money of witnesses a certificate in the following form should be given on the contingent bills :-

 

“Certified that diet and road money of witnesses have been

paid at the rates fixed by the High Court”.

 

IV.       SPECIAL RULES RELATING TO PARTICULAR KINDS OF CONTINGENCIES AND OTHER EXPENDITURE

 

(i) Contract Contingencies

8.6.      In the case of contract contingencies all sub-vouchers should be retained in the office of the disbursing officer.

 

8.7.      As under the contract system disbursing officer are entirely responsible for the regularity of the expenditure charged against contract grants, it is unnecessary to show the details of expenditure under the head “Miscellaneous” in contract contingent bills. At the same time it should be understood that the Accountant-General is not debarred from calling for details if, for any reasons, he considers this course advisable in particular cases.

 

(ii) Countersigned Contingencies

8.8.      (a) From the monthly totals of the contingent register (vide rule 8.15) the monthly details bill will, in the case of contingent charges countersigned after payment, be prepared in P.F.R. Form 9 headed “Not payable at the Treasury”, and showing the monthly total of each column, with description of each charge requiring explanation. The numbers assigned to the sub-vouchers will be entered in detail against each item. At the foot of the bill will be a memorandum of the number and date of every contingent bill cashed at the treasury, and the sub-vouchers included in each. The amount shown in the bill must be agreed with the total of the abstract bills cashed at the treasury during the month. The difference, if any, between the total of a detailed bill and the register must be adequately explained. The detailed bill will be signed by the head of the office and submitted to the controlling officer with all sub-vouchers above Rs. 100 his signature to the certificate endorsed on the bill taking the place of the smaller ones.

 

            (b) If in any month, the monthly proportion of the appropriation has been exceeded, a report of the special circumstances which rendered the excess necessary should be sent to the countersigning officer with the detailed bill.

 

Note 1.            District Officer need not personally give the certificate required from a disbursing officer, with the sanction for the Commissioner, he may delegate the duty of one of his gazetted subordinates.

 

Note 2.            When, in paying rewards to informers, it is considered desirable to disclose the names of the payees, a certificate in the handwriting of the Collector to the effect that the reward has been duly paid should be submitted to the Accountant-General in support of the payment in lieu of the payee’s receipt ordinarily required.

 

Note 3.            The limit of Rs. 100 laid down in this rule is subject to alternation by the comptroller and Auditor-General.

 

Note 4.            There are occasions when it is not possible to meet the charge from the permanent advance, or even where this is possible, there is delay in obtaining the payee’s receipt, e.g., when the payee happens to reside at a distance and the amount has to be remitted to him. In such case the particulars of sub-vouchers to follow should invariably be started in the appropriate space, immediately below the disbursement certificate on the contingent bill form.

 

Note 5.            The following instructions should be carefully observed in preparing detailed contingent

(a)     One detailed contingent bill should be prepared for the amount drawn on all abstract contingent bill in any one month, and should be headed as appertaining to the month in which payment was actually made from the treasury.

(b)     Charges on account of one major head only should be included in one detailed contingent bill.

(c)     All sub-vouchers for items exceeding Rs. 100 each should be noted with their amounts in column 1 of the detailed bill provided for the purpose.

(d)     Details of miscellaneous charges or other items should be fully given in the detailed bill.

 

Note 6.            The sanction of the competent authority should where necessary, be quoted in the detailed bill.

 

8.9.      On receipt of the monthly detailed bill in the office of the countersigning Officer, its figures will be transcribed in register of the same form as the disburser’s register, with similar description of items requiring explanation and the bill will then be reviewed by the countersigning officer with the sub-vouchers. Any disallowance, with the number of the sub-voucher concerned and explanation of the objection will be noted on the bill and contingent register, and the amount shown in the  register in the column affected will be corrected in red ink; the countersigning officer will then enter in the register, the date of admission under his initials and sign the bill. The actual payees receipts and sub vouchers shall not be forwarded to the Accountant General (a & E), Punjab, along with the detailed contingent bills and shall be retained and preserved by the Drawing and Disbursing Officer till the time of preservation and be produced to local audit parties of Accountant General (Audit) Punjab for audit purpose.

 

Note :  In the absence of the countersigning officer the examination and countersignature of the bill may performed by some responsible gazetted Government employee authorised by the Countersigning Officer.

 

8.10.    The statements referred to in Subsidiary Treasury Rule 4.49 are, on receipt in the office of the Accountant-General, forwarded by him to the countersigning officers concerned. The latter should see that they are returned to the Accountant-General with suitable entries made in columns 5 and 6 and note of any error in column 4, within a week of their receipt by them.

 

8.11.    In the Register maintained in the office of the countersigning Officer the columns to the right will be written up as follows :-

           

That concerning detailed bill will show the date of its receipt. The column for date of admission will show the date of despatch of the countersigned bill. In the register maintained by the disbursing officer the entry in this column will record the date of recovery of any disallowance or that of the countersigning officer’s letter further passing a disallowed item not yet actually recovered, any disallowance will be recorded by each in the column of remarks on the same line with the figures affected.

 

8.12.    After despatch of the detailed bill to the Audit Office, the countersigning officer shall communicate any disallowance to the drawing office and its amount shall without fail be refunded by short drawing in the next contingent bill presented at the treasury for the same department or office. The gross amount of each sub-voucher shall be entered in such bills and below the total shall be entered “Deduct disallowed from bill of _______________________ Rs. ________________ and the receipt given being for the net amount only. If, after correspondence the countersigning officer withdraws his objection, the amount may be redrawn in the next bill presented at the treasury by entering after the total of the sub-vouchers “Add amount of disallowance from bill of refunded by deduction from contingent bill No.___________ dated _____________, and allowed as per ____________________, the receipt would be for the gross amount, and the items would be re-included in the next monthly contingent bill.

 

Note 1.            It will be observed that the totals in the disburser’s registers are those of amounts drawn, not of those admitted by the countersigning officer but when an amount disallowed by him on one detailed head is adjusted by a short charge on another encashed bill, the actual amount for each head may be worked out by entering the amount retrenched in black ink with a minus sign in the column of the retrenched head on the line of total for the bill in which the adjustment is made the forward totals will, thus be correct.

 

Note 2.            Omitted

 

 

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