Account Code Complete)

PREFACE

The Account Code is divided into four Volumes, namely:—

I. General Principles and Methods of Accounts.

II. Treasury Accounts.

III. Departmental Accounts.

IV. Accounts kept in Account Offices.

2) Volume I of the Code, besides describing the functions of the Auditor General of India in relation to Government Accounts and the general outlines of the system of these accounts, sets out the main directions issued by the Auditor-General of India with the approval of the Governor-General in pursuance of Section 168 of the Government of India Act, 1935. The list of Major and Minor Heads of Account of Central and Provincial Receipts and Disbursements, which for the sake of convenience has been printed separately, forms an appendix to this Volume. The instructions contained in this list and the directions contained in this volume should, unless the contrary intention has been expressed, be considered as mandatory and binding on all concerned. Chapter 2 of this volume while being descriptive of the accounting arrangements must be considered as prescribing a system of accounts the detailed directions concerning which are contained in the subsequent volumes of this Code. The Incidence Rules which are included in this volume (Appendix 3) based as they are on arrangements made between the different Governments by mutual agreement, do not fall strictly within the scope of the directions under Section 168 of the Act. It has been recognised, however, that once any arrangement of this nature has been accepted by the Governments concerned it forms the basis of the proper accounting for the transactions to which it relates. It will not, therefore, be possible to make any modifications in such an arrangement without considering the consequential changes in the accounting arrangements. No Incidence Rule included in this volume can thus be modified without the concurrence of the Auditor-General cum Governor-General.

3) Volume II of the Code contains the directions of the Auditor-General of India relating to the initial accounts kept by Treasuries and the form in which accounts are rendered by them to the Audit and Account Offices under his control. Similarly, Volume III contains the Auditor-General's directions regarding the initial and subsidiary accounts kept by Public Works and Forest Department officers and the accounts submitted by these officers to Audit and Account Offices. It has been held that Section 168 of the Government of India Act, 1935 confers on the Auditor-General own Governor-General full power to issue directions regarding the form in which the initial and subsidiary accounts in any department of the Central or a Provincial Government should, be kept and such power is obviously necessary in order to enable the Auditor-General to discharge his responsibility for keeping the accounts of the Central and Provincial Governments under paragraph 11 (1] of the Government of India (Audit and Accounts) Order, 1936. Explicit provision has, nevertheless, been made in the Initial and Subsidiary Accounts Rules made by the Governor-General under paragraph 11 (3) of this Order conferring on the Auditor-General the power to prescribe the form in which initial accounts should be kept and the form in which such accounts as well as subsidiary accounts should be rendered to the Audit and Account Offices under his control. The power vested in the Auditor-

General cum Governor-General in Section 168 of the Act has been utilised initially for issuing the directions contained in Volumes II and III of the Code, but any amendments or modifications of detail to these directions which may be necessary because of any changes made in the general accounts or for other reasons will be authorised by the Auditor-General by virtue of the power conferred upon him by the Initial and Subsidiary Accounts Rules. On practical grounds, directions relating to the initial and subsidiary accounts kept by the officers of the Defence and Railway Departments have been excluded from Volume III of the Code. In regard to these accounts, the Auditor-General will adopt the convention that the forms determined by the departmental accounting authorities should be taken to have been duly prescribed if they are not questioned by the Auditor-General cum Governor-General. In the case of the Posts and Telegraphs Department and other technical departments, however, whose accounts are not settled through the treasury accounts, the forms of classified account in which Departmental offices will render accounts to the Audit and Account Office and the forms of any initial or subsidiary accounts on which the accounts so rendered are based have been left to be determined by the Accountant-General concerned subject to the general control of the Auditor-General cum Governor-General. These forms and the instructions relating to them will have to be included in the local account manuals or in the manuals or departmental regulations relating to the departments concerned.

Amendments to the directions and instructions in this Code can be made only by the Auditor-General of India with the approval, where necessary, of the Governor-General, and the Auditor-Genet al will welcome any suggestions for amendment that are made for his consideration by Governments and Account Officers.

E. BURDON,

Auditor General of India

NEW DEHLI;

CONTENTS.

Definitions PAGE 1

ARTICLES

CHAPTER 1.—Functions of the Auditor General in relation to Accounts.

Auditor General's power! under the Government of India Act, 1935, as adapted by the Pakistan (Provisional Constitution,) Order, 1947 and the Audit and Accounts Order

1

Auditor General's powers under the Initial and Subsidiary Accounts Rules 2

Appropriation Accounts 5

CHAPTER 2.—General Outlines of the System of Accounts.

Public Accounts of the Central and Provincial Governments 7

Account of the Central and Provincial Governments with the Bank 9

Transactions of other Governments in Provincial Treasuries 13

Provincial transactions in Central Treasuries 14

General outlines of the System of Accounts 15

Accounts between diff rent Account Circles 16

Annual Finance Accounts of the Central and Provincial Governments 17

The Combined Finance and Revenue Accounts of the Central and Provincial Governments in Pakistan

18

Pro forma Accounts 19

Journal and Ledger 20

CHAPTER 3.—General Principles and Methods of Accounts.

General—

Period of Accounts 21

Cash basis of Accounts 22

Currency in which Accounts are kept 23

Form of Accounts—

Main divisions of Accounts 24

Major, Minor and detailed heads 26

Classification of expenditure as " charged " (" non-voted ") or as " voted " 28

Classification of transactions in Accounts—

General limitations 29

General principles of classification 30

Important General orders governing classification—

Pay and allowances (other than travelling allowances) of Government servants

31

Travelling Allowances 32

Expenditure on Civil Works 33

Contributions made by or to Government 34

Refunds of Revenue 35

Classification of transactions under " Advances Repayable " 36

Classification of transactions under " Suspense " 37

Important special orders governing the classification of certain individual transactions—

Cost of acquisition of land 38

Sale proceeds of Government land and buildings 39

Municipal rates and taxes 40

Cost of Survey of Pakistan and other Scientific Parties accompanying a military expedition

41

General methods of Accounting—

Accounting for transactions pertaining to more than one major head of account

42

Record of capital expenditure in accounts 43

Accounting for transactions relating to "Excluded and Partially Excluded Areas

44

Accounting for losses 46

Exhibition of recoveries in Government Accounts 47

Accounting for recoveries of overpayments 48

Accounts of commercial undertakings 49

Working Expense's of Commercial Departments 50

Transactions with other Governments and account circles 51

Rectification of misclassifications 52

Writes-off from balanced heads to ' Government' 53

Accounts to work from balance to balance 54

List of Sections under the four Divisions of Accounts—Annexure.

CHAPTER 4.—Directions regulating Inter-Departmental transfers.

Introductory 55

Adjustments between Governments 56

Adjustments with outside bodies 58

Inter-departmental adjustments 59

General 68

List of Commercial departments and undertakings—Annexure.

CHAPTER 5.—Directions regulating the exhibition of Recoveries of expenditure in Government Accounts.

Introductory 72

Recoveries from private persons or bodies, Pakistan States and Governments outside Pakistan

73

Recoveries by one Government from another 74

Recoveries by one department from another department of the same Government

75

Receipts and recoveries on Capital Account 76

Settlement of doubts or disputes 77

CHAPTER 6.—Directions regulating the exhibition of Losses in Government Accounts.

Introductory 79

Receipts 80

Buildings, land, stores and equipment 81

Cash in hand, whether in treasuries or in departmental charge 82

Irregular or unusual payments 83

Inevitable losses 84

Exhibition of Losses in Appropriation Accounts 85

APPENDICES.

1. The Initial and Subsidiary Accounts Rules 33

2. List, of Major and Minor Heads of Account of Central and Provincial Receipt and Disbursements

Printed separately

3. Principles and Rules regulating the distribution of certain charges and receipts between Governments—

A.—Introductory.

B.—Pay, Allowances, Pensions, etc.

I. Incidence of pay and allowances, other than Leave Salaries 35

II. Incidence of Leave Salaries 38

III. Incidence of cost of Passages 40

IV. Incidence of Pensions 41

V. Incidence of charges for Bonus in respect of Government servants who are employed on Bonus terms and who serve under more than one Government

49

VI. Incidence of Government contribution to Indian Civil Service Family Pensions

49

VII. Incidence of Government contribution to the Indian Civil Service (Non-European Members) Provident Fund

49

VII-A. Incidence of Family Pensions in respect of Military and Naval Officers

50

C.—Other Charges.

VIII. Incidence of expenditure involved in Audit and keeping Accounts 50

IX. Incidence of Grants of Land and Alienations 50

X. Incidence of the cost of Police functions on Railways including the cost of protecting Railway Bridges

51

XI. Incidence of the cost of (1) Forest Surveys carried out by the Survey of Pakistan and (2) Forest maps prepared by that Department

51

XII. Incidence of the cost of Maintenance and Demarcation of Boundaries and of Settlement of Boundary Disputes

51

D.—Receipts.

XIII. Incidence of Leave Salary and Pension Contributions recovered in respectof Government servants lent on Foreign Service

52

ACCOUNT CODE

VOLUME I

GENERAL PRINCIPLES AND METHODS OF ACCOUNTS

DEFINITIONS

In this volume, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them—that is to say :—

" Accountant General " means the head of an office of Accounts subordinate to the Auditor General of Pakistan whether known as Accountant General, Comptroller or by any other designation. " Provincial Accountant General " means an Accountant General who keeps the accounts of a Province.

" Auditor General " means the Auditor General of Pakistan.

" Civil Account Officer " means an Account Officer subordinate to the Auditor General other than the Accountant General, Posts and Telegraphs, and officers subordinate to him : the expression " Civil Account Office " should also be construed accordingly.

" Government " means either the Central Government or a Provincial Government or both as the context may imply.

" Non-Civil Account Officer " means an Account Officer of the Defence, Railway or Posts and Telegraphs Department.

" Public Account " means the consolidated fund into which moneys received on account of the revenues of the Province or of the Central Government, as the case may be, as defined in Section 136 of the Government of India Act, 1935, as adapted by the Pakistan (Provisional Constitution) Order, 1947 are paid or credited and from which all disbursements of or on behalf of the Province or Central Government are met.

" The Act" means the Government of India Act, 1935, as adapted by the Pakistan (Provisional Constitution) Order, 1947.

" The Audit and Accounts Order " means the Government of India (Audit and Accounts) Order, 1936.

" The Bank " means the State Bank of Pakistan or any of its offices or branches and includes any branch of the Imperial Bank of India acting as the agent of the State Bank of Pakistan in accordance with the provisions of the State Bank of Pakistan Order , 1948.

" Treasury " includes a sub-treasury.

CHAPTER 1.

FUNCTIONS OF THE AUDITOR GENERAL IN RELATION TO ACCOUNTS.

Auditor General's powers under the Government of India Act, 1935,as adapted by the Pakistan (Provisional Constitution) Order, 1947 and the Audit and Accounts Order 1

Appropriation Accounts 5

Auditor General's powers under the Initial and Subsidiary Account Rules 2

Auditor General's powers under the Government of India Act, 1935, as adaptedby the Pakistan (Provisional Constitution) Order, 1947 and the Audit and

Accounts Order.

1) The Auditor General of Pakistan derives lies powers and duties in relation to the accounts of the Central Government and of the provinces from Section 168 of the Government of India Act, 1935, as adapted by the Pakistan (Provisional Constitu-tion) Order, 1947 and the Government of India (Audit and Accounts) Order, 1936. The relevant provisions of the Order defining the Auditor General's powers and duties in relation to accounts are reproduced below :—

" 11.

1. Subject to the provisions of this paragraph, the Auditor General shall be responsible for the keeping of the accounts of the Federation and of each Province other than accounts of the Federation relating to defence or railways and accounts relating to transactions in the United Kingdom.

2. As respects accounts of the Federation, the Governor General, exercising his individual judgment, and as respects accounts of a Province, the Governor, exercising his individual judgment, may, after consultation with the Auditor General, make provision by rules for relieving the Auditor General from responsibility for the keeping of the accounts of any particular service or department.

3. The Governor-General, exercising his individual judgment, may after consultation with the Auditor General make provision by rules relieving the Auditor General from responsibility for keeping accounts of any particular class or character.

4. The Auditor General shall, from the accounts kept by him and by the other persons responsible for keeping public accounts, prepare in each year accounts (including, in the case of accounts kept by him, appropriation accounts) showing the annual receipts and disbursements for the purposes of the Federation and each Province distinguished under the respective heads thereof, and shall submit those accounts to the Federal Government, or as the case may be, to the Government of the

Province on such dates as he may, with the concurrence of the Government concerned, determine.

5. Notwithstanding anything in this paragraph, the Auditor General shall comply with any general or special orders of the Governor General or, as the case may be, a Governor as to the head of account under which any specified transaction or transactions of any specified class is, or are, to be included.

In issuing any such order as aforesaid the Governor General or Governor shall exercise his individual judgment after consulting the Auditor General.

12. It shall be the duty of the Auditor General to prepare annually, in such form as he with the concurrence of the Governor General may determine, and to submit to the Governor General a General Financial Statement incorporating a summary of the accounts of the Federation and of all the Provinces for the last preceding year and particulars of their balances and outstanding liabilities, and containing such other information as to their financial position as the Governor General may direct to be included in the Statement.

15. it shall be the duty of the Auditor General, so far as the accounts for the keeping of which he is responsible enable him so to do, to give to the Federal Government and to the Government of every Province such information as they may from time to time require, and such assistance in the preparation of their annual financial statements as they may reasonably ask for.

16. The Federation and every Province shall—

(ii) give to him such information as he may require for the preparation of any account or report which it is his duty to prepare.

17. The Auditor General shall have authority to inspect any office of accounts in India which is under the control of the Federation or of a Province, including treasuries and such offices responsible for the keeping of initial or subsidiary accounts as submit accounts to him.

19. Anything which under this Order is directed to be done by the Auditor General may be done by an officer of this department authorised by him, either generally or specially:

Provided that except during the absence of the Auditor .General on leave or otherwise, an officer shall not be authorised to submit on his behalf any report which the Auditor General is required by the Act to submit to the Governor General or the Governor of a Province. "

Auditor General's powers under the Initial and Subsidiary Accounts Rules.

2) The Initial and Subsidiary Accounts Rules made by the Governor General under sub-paragraph (3) of paragraph 11 of the Audit and Accounts Order (vide Appendix 1) relieve the Auditor General from the responsibility for keeping accounts of a specified class or character without derogating from his power to prescribe the form in which such accounts shall be rendered to him and in which the initial accounts from which the accounts so rendered are compiled or on which they are based-shall be kept. The relevant provisions of these rules are reproduced below :—

3. The Auditor General of India shall be relieved from the responsibility for keeping

accounts of the under mentioned class or character

a) Initial Accounts required to be kept in treasuries ;

b) Initial and Subsidiary Accounts that may be required-to be kept in any office or department of the Federation, or, as the case may be, of any Province ;

c) accounts of stores and stock that may be required to be kept in any office or department of the Federation or of a Province by order of the Governor General or of the Governor of the Province ; and

d) Trading, Manufacturing and Profit and Loss Accounts and Balance Sheets and any other subsidiary accounts that may be required to be kept by order of the Governor General or of the Governor of a Province in any Department of the Federation or of the Province.

4. Nothing contained in Rule 3 shall be construed as derogating from the authority of the Auditor General of India—

a) to require any treasury, office or department keeping initial or subsidiary accounts to render- accounts of such transactions as are included in them to the audit and account offices under his control on such dates as he may determine ; or

b) to prescribe the form in which such accounts shall be rendered and in which the initial accounts, from which the accounts so rendered are compiled or on which they are based shall be kept. "

3) By virtue of the provisions of Section 168 of the Act, the Auditor General is empowered, with the approval of the Governor General, to prescribe the form of initial accounts from which the accounts rendered to the Pakistan Audit Department are compiled or on which those accounts are based. Any changes or modifications in the form of initial accounts would, under Section 168 of the Act, normally require the«approval of the Governor General. In order to avoid the inconvenience of having to refer any and every modification in the form of initial accounts to the Governor General for approval, general provision has been made in rule 4 (b) of the Initial and Subsidiary Accounts Rules cited in the preceding Article, enabling the Auditor General to prescribe the form of initial accounts. In practice, however the Auditor General will exercise his power under the Initial and Subsidiary Accounts Rules only to make modifications or amendments in the form of initial accounts which follow directly from the changes made in the form of the general accounts or which, are not inconsistent with the form of those accounts as approved by the Governor General.

4) For the sake of practical convenience, the forms of accounts including appropriation accounts, relating to Defence, Railways and any other Department or Service whose accounts are not kept by the Auditor General under paragraph 11 (2) of the Audit and Accounts Order may be determined by the departmental accounting authorities. The provisions of Section 168 of the Act and of paragraph 4 (b) of the Initial and Subsidiary Accounts Rules will be deemed to have been satisfied if the forms so determined are not questioned by the Auditor General cum Governor General.

Appropriation Accounts.

5) The form of Appropriation Accounts which the Auditor General is required to prepare under paragraph 11 (4) of the Audit and Accounts Order is not dealt with in this Code. The instructions relating to the preparation and submission of such accounts by Accountants General are included in the Audit Manual issued by the authority of the Auditor General. The object of these accounts is to relate expenditure brought into account during a financial year to the several items specified in the schedules of authorised expenditure authenticated under Section 35 or Section 80 of *he Act. As no special process of accounting is involved in the preparation of Appropriation Accounts they should be regarded as complementary to the accounts of annual receipts and disbursements referred to in paragraph 11 (4) of the Audit and Accounts Order.

Note: Deleted,

6) Deleted.

CHAPTER 2.—GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS.

Public Account of the Central and Provincial Governments

Accounts between different Account Circles

Account of the Central and Provincial Governments with the Bank

Annual Finance Accounts of the Central and Provincial Governments

Transactions of other Governments in Provincial Treasuries.


Provincial transactions in Central Treasuries

Pro for ma Accounts

General outlines of the System of Accounts

Journal and Ledger

Public Accounts of the Central and Provincial Governments

7) The Central Government and each Provincial Government have separate Public Accounts of their own into which moneys received on account of the revenues of the Central Government or of the Province as defined in Section 136 of the Act are paid or credited and from which all disbursements of or on behalf of the Central Government or of the Province are met. The procedure to be followed for the payment into, and the withdrawal, transfer or disbursement of moneys from, the Public Account and for the custody of moneys standing in that account is regulated, by the rules made by the Governor General or the Governor of the Province under Section 151 of the Act. These rules include provisions to secure that all moneys received on account of the revenues of the Central Government or of the Province shall, with such exceptions as may be specified in them, be paid into the Public Account of the Central Government or of the Province concerned.

Note: Deleted.

8) Save as may be specifically provided in any case, cash balances in the separate Public Accounts of the Central Government and of each Province are either held in a Government treasury or kept with the Bank.

Account of the Central and Provincial Governments with the Bank

9) The Central Government and each of the Provincial Governments have made separate agreements with the State Bank of Pakistan by virtue of which the general banking business of these Governments (in which business is included the receipt, collection, payment and remittance of moneys on behalf of Government) is carried on and. transacted by the Bank in accordance with and subject to the provisions of the agreement and of the State Bank of Pakistan Order, 1948 and in accordance with and subject to such orders as may from time to time be given to the Bank by the Central Government or the Provincial

Government, as the case may be. Central or Provincial Government business is transacted at any of the offices, branches or agencies of the Bank for the time being in existence as may from time to time be so directed. The Central Government, as a general rule, operates on every office and branch of the State Bank of Pakistan and on every branch of the Imperial Bank of India throughout Pakistan acting as the agent of the State Bank. The operations of each Province are confined to the offices and branches of the two Banks which have been designated as falling within the area of that particular Province. The receipt and payment of moneys on behalf of a Province outside its jurisdiction are ordinarily arranged through the Accountant General of the province in which the transactions take place.

10) Each office or branch of the State Bank keeps two separate accounts of cash transactions undertaken by it on behalf of Government—one for the transactions of the Central Government and the other for the transactions of the Provincial Government within whose area it is situated. All transactions which cannot be debited or credited directly to the account of the Central Government with the Bank arc taken to the account of the Government of the Province in which they occur so that this account will include as well the transactions relating to other provinces. Separate statements of transactions in their Central and Provincial Government accounts together with all supporting vouchers, etc., are transmitted by each office and branch of the Bank daily to the Treasury Officer or to the Accountant General, as the case may be. At the close of each month the balances of the two accounts are transferred to the Central Accounts Section of the State Bank at Karachi.

Note : Deleted.

11) Each branch of the Imperial Bank of India transacting Government business as agent of the State Bank classifies the daily receipts and disbursements on behalf of Government in two groups. Central and Provincial, the latter embracing transactions not only on behalf of the province in which Bank is situated but also on behalf of other provinces. Separate statements of transactions of the Central Government and of those taken against the provincial account are forwarded by each branch daily with supporting vouchers to the local Treasury Officer or to the Accountant General, as the case may be. The totals of such transactions are also reported by the Bank at the close of each day to the Central Accounts Section of the State Bank through the Central Accounts Office of the Imperial Bank at Karachi.

Note: Deleted.

12) Complete accounts of the Central Government and of each of the Provincial Governments with the Bank are maintained by the Central Accounts Section of the State Bank at Karachi which also acts as a general Clearing House for the adjustment of transactions between different Governments. All adjustments to be made between the account of the Central Government and that of a Province or between the accounts of different Provinces as well as all payments which one Government has to make to another are advised by the Account Officers authorised in this behalf to the Central Accounts Section of the State Bank which will pass the necessary entries in the accounts of the Governments concerned

maintained in the books of the Bank. Details of transfers effected in its books against the balance of the Provincial Government or of the Central Government, as the case may be, on account of adjustments advised by different Account Officers are communicated by the Central Accounts Section of the Bank to the Accountants General concerned at the close of each day. At the close of the accounts of each month a statement of closing balance of each Government on the books of the Bank after taking into account all cash transactions in all the offices, branches and agencies of the Bank and the adjusting transactions in its own books is forwarded by the Central Accounts Section to the Accountant General concerned.

Transactions of the Governments in Provincial Treasuries

13) Cash balances held in a Provincial treasury form part of the Public Account of the Province to which the treasury belongs. The Treasury Rules issued by each Governor under Section J 51 of the Act, however, provide that moneys may be received and payments may be made on behalf of the Central Government and other Provincial Governments by a Provincial treasury situated at a place where the treasury business is not conducted by the Bank, such receipts and payments being taken in the first instance against the cash balance of the Province concerned. On receipt of intimation of such transactions through the monthly Treasury Account or otherwise the Accountant General makes the requisite adjustments through the Central Accounts Section of the State Bank against the balances of the Central Government or .other Provincial Governments held by the Bank. Moneys paid or received in the office of the Accountant General on behalf of another province and book entries made in the office of the Accountant General affecting the accounts of another province or the Central Government will likewise be adjusted by the Accountant General through the Central Accounts Section of the State Bank against the balances of the Central or Provincial Government, as the case may be. But see Article 16(2).

Provincial transactions in Central Treasuries

14) Cash balances held in the treasuries of the Central Government including treasuries under the control of the Governor General situated in Pakistan States or in Centrally Administered areas form part of the Public Account of the Central Government. Transactions on behalf of Provincial Governments arising in these treasuries arc taken against Central balances in the first instance and are subsequently adjusted by the Accountant General against the balances of the province concerned through the Central Accounts Section of the State Bank.

General Outlines of the System of Accounts

15) The general outlines of the system of accounts of the Central and Provincial Governments, briefly stated, are as follows :—

a) All receipts in Pakistan on behalf of the Central and Provincial Governments are paid into a treasury or the Bank. Except as provided in clause (b) below, the initial accounts of such receipts are maintained at the treasury.

b) Receipts realised in the Railway, Defence, Posts and Telegraphs, Public I Works, Forest and any other departments which may be authorised in this behalf I are paid into a treasury or the Bank in lump and. are accounted for at the treasury I

merely as receipts on behalf of such departments. The detailed accounts of such/ receipts are kept by the departmental officers concerned.

c) Payments in Pakistan on behalf of the Central and Provincial-Governmentsare ordinarily made either at a treasury or the Bank; some departmental officersare, however, authorised to withdraw sums in lump from a treasury or the Bankfor making payments. In the former case, the initial accounts of payments arekept at the treasury.' In the latter case such accounts are maintained by the departmental officer concerned.

The accounts referred to in this clause do not relate to the accounts maintained by Government servants in respect of expenditure incurred from permanent advances.

d) At the beginning of each month each Accountant General receives from the treasuries under his jurisdiction monthly accounts supported by the requisite schedules, vouchers, etc., in respect of the transactions which took place in the treasury during the previous month.

“All Provincial and those Central treasuries, which render accounts to Provincial Accountants General, submit a double set of accounts, one for transactions of the Provincial Governments and the other for the transactions of the Central Government. Central treasuries, which render accounts to the Accountant General, Pakistan Revenues, furnish however only a single account, in which any transactions on behalf of Provincial Governments are accounted for under the appropriate Remittance head pending adjustment against the balances of the Province concerned.

e) Officers of the Civil Departments who pay their receipts into or withdraw moneys for expenditure from, the Public Account in lump submit detailed accounts of their transactions to their respective Account Officers. Some Departmental officers are required to render to the Account Officer compiled accounts with suitable abstracts of their transactions classified under prescribed heads of accounts.

f) From the accounts furnished by Treasuries and Civil Departmental officers, Departmental Classified Abstracts are compiled by the Civil Account Officers showing the monthly receipts and payments pertaining to each Department for the whole account circle classified under the relevant major, minor and detailed heads Separate Classified Abstracts are maintained for each Department, each group of small Departments or each major head or group of major heads of account not relating to any particular department or departments according to local convenience The transactions adjustable against a department or against a major head not relating to any particular department which are intimated to the Civil Account Officer be another Account Officer as well as all book adjustments against a departmental or other major head which are initiated in the Account office itself are also incorporated in the relevant Departmental Classified Abstracts so that the latter may include monthly all transactions of whatever nature connected with the receipt and payments pertaining to each department or major head of account. From these classified abstracts, separate Departmental Consolidated Abstracts showing the progressive totals month by month under major, minor and detailed heads of revenue receipts and service payments are compiled. Separate Consolidated Abstracts are maintained for each Department or Major head of

account or for a group of Departments or Major heads of account as may be found convenient

The Departmental Classified Abstracts and the Departmental Consolidated Abstracts for the Central Departments are compiled separately from those for Departments of the Provincial Government.

g) The transactions relating to Debt and Remittance heads appearing in the Treasury Cash Accounts and Lists of Payments, and in the Departmental and other Abstracts are collected for the whole circle of account under each head of account from month to month in a Detail Book. From the figures in the Detail Book, the Consolidated Abstract of Debt and Remittance transactions is prepared showing the progressive totals month by month under each major head in the Debt and Remittance Section of the accounts as well as under such minor and detailed heads as may be found necessary.

Separate Detail Books and Consolidated Abstracts are compiled for Central and Provincial transactions.

h) The final stage of compilation is the preparation of the Abstract of Major head totals showing the receipts and disbursements by major heads during and to end of the month from the Departmental Consolidated Abstracts and the Consolidated Abstracts of Debt and Remittance transactions. From these Consolidated Abstracts are also compiled the monthly and the annual accounts of the Central and Provincial Governments.

The cash balance of each Government in the books of the Accountants General at the close of the month will then be reconciled with the balances shown in the Cash Accounts rendered by Treasury Officers and with the statements of closing balances received from the Central Accounts Section of the State Bank.

i) Departmental officers of the Posts and Telegraphs and Railway Departments submit accounts of their transactions to the respective Posts and Telegraphs and Railway Account Officers. The Posts and Telegraphs and Railway Account Officers render their monthly accounts to the Auditor General, and the Financial Adviser, Communications respectively and these two officers consolidate the accounts of the entire transactions of these two departments. The accounts of the Defence Services as a whole are compiled by the Military Accountant General on the basis of particulars of receipts and disbursements furnished by the various Defence Account Officers.

j) A copy of the monthly accounts of each Provincial Government is submitted to it by the Accountant General concerned. The Accountant General, Pakistan Revenues, receives from each Civil Account Office an abstract of the account of the transactions of the Central Government compiled by it for each month and these accounts together with the accounts for the month prepared in his office are consolidated into a single monthly account for submission to the Central Government. The Auditor General, and the Financial Adviser Communications submit the consolidated monthly accounts of the Posts and Telegraphs and the Railway departments respectively to the Central Government.

k) Each Civil Account Officer works out the progressive figures during the year of the

Central and Provincial accounts of his circle. On closing the accounts for March (Final), the Central and Provincial accounts of each circle for transactions of the whole year are submitted by each Civil Account Officer to the Auditor General.

l) The consolidated annual accounts of the Railways and Defence Services are submitted to the Auditor General by the Financial Adviser Communications and the Military Accountant General respectively.

Accounts between different Account Circles

16)

1. Transactions in one account circle which are adjustable in the accounts of another circle are passed on month by month to the latter for adjustment through one or the other of the following accounts :—

i. Exchange Accounts.

ii. Settlement Accounts.

2. All transactions arising in the accounts of a Defence or Posts and Telegraphs Account Officer which are adjustable in the books of a civil or a non-civil Account Officer (including a Railway Account Officer) are passed on through the Exchange Accounts. If any such transaction has to be adjusted against the balance of a Provincial Government, the money settlement in respect of it is effected by the Accountant General of the Province to whom the transaction is passed. Civil Account Officers utilise the media of Exchange Accounts for passing on transactions of the Central Government which are adjustable on the books of other Account Officers including Railway Account Officers. Book transactions arising in the Central Section of the accounts of a Civil Account Officer which are adjustable in the accounts of a Province kept by another Account Officer are also passed on through Exchange Accounts so that the latter Account Officer may adjust the trans-action against the balance of the Province. The general procedure relating to Exchange Accounts is described in Chapters 7 and 10 of volume IV of this Code.

3. Deleted.

4. Transactions initially taken against the balance of a Province which are eventually adjustable against the balance of another Province are passed on to the Accountant General of the latter Province through the Settlement Accounts and the money settlement between the two provinces in respect of such transactions is effected by the Accountant General of the former province through the Central Accounts Section of the State Bank. The procedure connected with the adjustment of transactions passed through the Settlement Accounts is described in Chapter 8 of volume IV of this Code.

5. In respect of transactions originating in their accounts which are adjustable against the balances of a Provincial Government, the Accountant General, Pakistan Revenues, and the Deputy Accountant General, Industries Supplies and Food, effect the necessary money settlement through the Central Accounts Section of the State Bank, the transactions being passed by them through the head " Adjusting Account between Central and Provincial Governments ". Transactions pertaining to Provincial Governments are also settled direct with the Bank through

the head "Adjusting Account between Central and Provincial Governments," An account of the transactions passed through this head is furnished by these Account Officer to the Provincial Accountant General or Comptroller concerned for final adjustment. This account falls under the category of Settlement Accounts mentioned in clause (4) above.

6. Transactions of the Central and Provincial Governments in the Unite< Kingdom except those representing genuine sterling assets and liabilities of the Central Government are passed on to Pakistan monthly through the Account Current between England and Pakistan for adjustment under appropriate heads of account: in the books of the various Account Officers in Pakistan. The detailed procedure which is followed in Account Offices in regard to the adjustment of these transaction; is described in Chapter 16 of volume IV of this Cede.

7. The monthly Central and Provincial accounts of each account circle thus include not only the receipts and disbursements of the circle but also receipts and expenditure in the United Kingdom and all credits and debits passed on to it for adjustment by other account circles in Pakistan.

note.—The term " Account Current " may be used in a general sense to include the different classes of accounts mentioned in this Article as well as the accounts with Foreign Government: and Pakistan States. An Account Current purports to be an extract from the books of the office who despatches it, and to show the amounts he has passed to debit or credit of the other party to the account, with any necessary explanations of the credits, and with documents supporting the debits.

Annual Finance Accounts of the Central and Provincial Governments.

17) The annual accounts of each Provincial Government and the Appropriation Accounts are submitted to the Governments of the respective provinces in pursuance of the provisions of paragraph 11 (4) of the Audit and Accounts Order. These annual accounts, which are known as the Finance Accounts, are prepared by each provincial Accountant General, as soon as the March Final accounts are closed, in a form prescribed by the Auditor General with the approval of the Governor General, and submitted to the Auditor General for approval and transmission to the Governor of the Province concerned—vide Chapter 21 of volume IV of this Code. The Finance Accounts of the Central Government which are required to be submitted by the Auditor General to the Central Government under the provisions of the Audit and Accounts Order aforesaid are prepared by the Accountant General, Pakistan Revenues.

The Appropriation Accounts of the Central Civil Departments and of the Posts and Telegraphs Department are prepared by the Accountant General, Pakistan Revenues, and the Accountant General, Posts and Telegraphs, respectively and submitted by the Auditor General to the Governor General. The Appropriation Accounts of Railways and of the Defence Services are prepared by the Accounting Authorities of those Departments under the direction of the Railway Division, Financial Adviser, (Communication) and the Financial Adviser, Military Finance, respectively.

The Combined Finance and Revenue Accounts of the Central and Provincial Governments in Pakistan.

18) Besides the annual Finance Accounts of the Central Government, the Auditor General is also required to submit to the Governor General annually under paragraph 12 of the Audit and Accounts Order a General Financial Statement incorporating a summary of the accounts of the Central Government and of all the provinces for the last preceding financial year in such form as he with the concurrence of the Governor General may determine. This General Financial Statement, which is called the Combined Finance and Revenue Accounts of the Central and Provincial Governments in Pakistan, presents the transactions of all the Governments side by side classified under the several major and minor heads of accounts classification, thus incidentally enabling a comparison to be made for statistical or other purposes of the receipts and expenditure of the several Governments pertaining to each branch of administration or to activities of a similar nature. See also Chapter 21 of volume IV of this Code.

Pro forma Accounts.

19) The operations of some departments of. Government sometimes include undertakings of a commercial or a quasi-commercial character, e.g., an industrial factory or a store. Even though these may be maintained almost entirely for the benefit of the department, it is still necessary, that the financial results of the undertaking should be expressed in the normal commercial form so that the cost of the service or undertaking may be accurately known. This implies the maintenance of suitable Capital, Manufacturing, Trading and Profit and Loss accounts and as the Government, system of accounts, being on a purely cash basis, is unsuitable for such commercial accounts, these are usually kept on a pro forma basis outside the general accounts of Government. The actual transactions entering these pro forma accounts, except those adjusted on a liability basis, find a place primarily in the regular accounts and the commercial accounts are additional as well as separate. These pro forma accounts are maintained by the Departmental authorities themselves in such form as may be agreed upon between the Auditor General and the Government concerned.

Certain pro forma accounts relating to Irrigation, Navigation, Embankment and Drainage projects and Government residential buildings are required to be prepared by Civil Account Offices. Proforma accounts are also sometimes required to be prepared for transactions which do not relate to commercial or quasi-commercial undertakings of Government ; e.g., transactions of the Famine Relief Fund. The form in which any pro forma accounts are prepared in Accounts Offices is determined by the Auditor General in consultation with the Government concerned.

Journal and Ledger

20) The accounts of Government are based in the main on the single entry system and the double entry system is applied only in regard to the maintenance of a set of technical accounts called the Journal and Ledger. The main purpose of the Journal and Ledger is to bring out by a scientific method the balances of accounts in regard to which Government acts as a banker or remitter or borrower or lender.

Though such balances are worked out in the regular Government accounts, their accuracy can be guaranteed only by a periodical verification with the balances brought out in the double entry accounts. Provincial Accountants General maintain separate Journals and Ledgers for transactions of the Central Government and of the Provincial Government. The Auditor General also maintains a Journal and Ledger for Central transactions which is posted from the final accounts of each year received from all Account Officers in Pakistan.

CHAPTER 3.—GENERAL PRINCIPLES AND METHODS OF ACCOUNTS.

General— Municipal rates and taxes ...

Period of Accounts Cost of Survey of Pakistan and other Scientific Parties accompanying a military expedition

Cash basis of Accounts General methods of accounting—

Currency in which Accounts are kept Form of Accounts—


Main Divisions of Accounts Record of capital expenditure in accounts ...

Major, Minor and Detailed heads Accounting for transactions relating to Excluded and Partially Excluded Areas ...

Classification of expenditure as " charged " (" non-voted ") or as "voted"

Accounting for losses

Classification of transactions in Accounts

Exhibition of recoveries in Government Accounts ...

General limitations Accounting for recoveries of overpayments ... ....

General principle of classification Important general orders governing classification—

Accounts of commercial undertak-ings

Pay and allowances (other than travelling allowances) of Govern-ment servants

Working Expenses of CommercialDepartments ... ...

Travelling Allowances Transactions with other Govern-ments and account circles

Expenditure on Civil Works Rectification of misclassifications

Contributions made by or to Government

Writes-off from balanced heads to 'Government' ...

Refunds of Revenue Accounts to work from balance to balance

Classification of transactions under " Advances Repayable " ...

List of Sections under the four Divisions of Accounts

Classification of transactions under "Suspense"

Important special orders governing the classification of certain individual transactions—

Cost of acquisition of land ...

Sale proceeds of Government land and buildings

General.

Period of Accounts.

21) The annual accounts of the Central and Provincial Governments which the Auditor General is required to render under sub-paragraph (4) of paragraph 11 of the Audit

and Accounts Order shall record transactions which take place during a financial year running from 1st April to 31st March. Similarly, the annual General Financial Statement (the Combined Finance and Revenue Accounts of the Central and Provincial Governments in Pakistan) which the Auditor General is required to submit under paragraph 12 of the aforesaid Order shall record transactions of the Central and Provincial Governments for the same period.

note.—The Government accounts of a year may be kept open for a certain period in the following year for completion of the various accounting processes inter alia in respect of the transactions of March, for the carrying out of certain inter-departmental adjustments, and for the closing of the accounts of several Provident Funds and Suspense heads. Adjustments may also be made after the close of the year owing to mispostings and misclassifications coming to notice after the 31st March. An actual transaction taking place after 31st March should not, however be treated as pertaining to the previous financial year even though the accounts for that year may be open for the purposes mentioned above.

Cash basis of Accounts

22) With the exception of such book adjustments as may be authorised by any rules included in this Code or by any general or special orders issued by Government after consultation with the Auditor General, the transactions in Government accounts shall represent the actual cash receipts and disbursements during a financial year as distinguished from amounts due to or by Government during the same period.

Currency in which Accounts are kept

23) The accounts of Government kept in Pakistan shall be maintained in Pakistan Currency. With the exception of transactions representing certain genuine sterling assets and liabilities of the Central Government, all transactions of the Central and Provincial Governments taking place in the United Kingdom shall be passed on monthly to Pakistan through the Account Current between England and Pakistan and brought to account finally in the Pakistan books after they have been converted into Pakistan Currency according to the procedure prescribed in Chapters'16 and 17 of Volume IV of this Code. Transactions of a genuine sterling character, e.g., those of the Central Government under certain Debt, Deposits, Advances, .Suspense and Remittance heads the balances of which are kept in sterling, shall be accounted for finally in the books of the High Commissioner for Pakistan. In the Annual (Finance) Accounts of the Central Government these transactions shall be combined with the connected Pakistan transactions and exhibited in rupees, whereas in the Combined Finance and Revenue Accounts of the Central and Provincial Governments they shall be shown both in rupees and in sterling.

Note.—The accounts of sterling branches of the various Provident Funds should be maintained in Pakistan as subsidiary accounts to the rupee accounts which shall be the main Government accounts of

Provident Funds.

Form of Accounts

Main Divisions of Accounts

24) The four main divisions of Government accounts shall be :—

1. Revenue.

2. Capital.

3. Debt.

4. Remittance.

The first division shall deal with the proceeds of taxation and other receipts classed as revenue and the expenditure there from. The second division shall deal with expenditure met usually from borrowed funds, such expenditure being incurred with the object either of increasing concrete assets of a material character or of reducing recurring liabilities such as those for future pensions by payment of the capitalised value, and also final receipts of a Capital nature intended to be applied as a set-off to Capital expenditure. The third division shall comprise receipts and payments in respect of which Government becomes liable to repay the money received or has a claim to recover the amounts paid together with repayments of the former and the recoveries of the latter. The fourth division shall embrace all merely adjusting beads, under which shall appear remittances of cash between treasuries, State Bank of Pakistan Remittances, as well as items in transit between different branches of the accounts department including Accounting Officers in England. The initial debits or credits to the heads in this Division will be cleared eventually by corresponding receipts or payments either within the same circle of account or in another account circle.

25) Inside each of the four divisions mentioned in the preceding Article the transactions shall be grouped into Sections which shall be further sub-divided into Major Heads of Account. The Sections shall be distinguished by letters of the alphabet, a double letter denoting the Capital portion of the particular set of trans-actions. The Major Heads in the Revenue and Capital divisions shall be numbered serially, Roman numerals being employed on the receipts side, and Arabic on (he disbursement side. The various Sections classified under the four divisions shall be as given in the Annexure to this Chapter.

Major, Minor and Detailed heads.

26) The main unit of classification in the accounts shall be the major head which shall be divided into minor heads each of which, if necessary, shall have a number of subordinate heads generally known as detailed heads. In some cases, minor heads will be divided into sub-heads which again will be divided into detailed heads. The detailed classification of account heads used in Government accounts shall be such as is given in the List of Major and Minor Heads of Account of Central] and Provincial Receipts and Disbursements—vide Appendix 2.

In all accounts, the major and minor heads shall be arranged in the exact order shown in the List of Major and Minor Heads of Account.

In respect of all account heads the prescribed classification should be followed strictly, exact uniformity being essential even in regard to nomenclature.

27) The introduction of any new major or minor head as well as the abolition or change of nomenclature of any of the existing heads shall require the approval of the Auditor General who will obtain the approval of the Governor General, where necessary. The Accountants General shall have discretion to open all the prescribed detailed heads and, when necessary, to open a new one if a prescribed head is not suitable. Accountants General should, however, secure that the detailed heads are not multiplied unnecessarily and that only such heads are opened in the accounts as are really essential. The following principles should also be observed in this connection :—

a) A head which is definitely prescribed in the List of Major and Minor Heads of Account or any other list approved by the Auditor General as being subordinate to one minor head should not be placed under another.

b) If a new head is opened for transactions formerly merged in another head, the new head should be placed next after the latter when new forms are printed, if it is not possible to do so earlier.

1. The detailed heads subordinate to a minor head of expenditure should be so arranged in accounts as to exhibit separately the expenditure under each unit of appropriation as prescribed from time to time by Government.

Classification of expenditure as “charged” (" non-voted ") or as “voted”

28) Expenditure which under the provisions of the Act is subject to the vote of the Legislature shall be shown in the accounts separately from expenditure which is “charged” on the revenues of the Central or Provincial Governments. The expression “charged” (" non-voted ") or “voted " shall be appended to the heads concerned to distinguish the two categories of expenditure.

Classification of transactions in Accounts

General limitations

29) Under paragraph 11 (5) of the Audit and Accounts Order, the Governor General or a Governor after consulting the Auditor General, has the power to issue any general or special orders as to the head of account under which any specified transaction or transactions of any specified class is or are to be included. All rules of classification laid down in this Code shall not only be subject to the observance of this condition but shall also be subject to the directions regarding inter-departmental transfers contained in Chapter 4 and to any other rules or orders which have been or may be issued to regulate adjustments between Governments. Rules regulating adjustment between Governments of certain important categories of charges and receipts which have been accepted by all Governments are given in Appendix 3.

note.—Whenever provision made in the estimates of receipts and expenditure framed by Government or in any order of appropriation does not conform to the recognised rules of classification prescribed in this Code, the corresponding receipt or expenditure should be

brought to account against the particular major or minor head or other unit of appropriation under which the provision is made unless there be strong reasons for a contrary course, as for instance, when such accounting would be contrary to law. Government should, however, be advised to rectify the error in the estimates of the following year unless it agrees to give effect to the correct classification in the accounts of the current year in view of substantial amounts involved or where the misclassification affects the accounts of commercial departments or allocation between Capital and Revenue heads. This note does not, however, apply to railways, in which case correct classification should be followed in accounts, irrespective of whether the provision in the budget has been made under the correct unit or not.

General principle of Classification

30) As a general rule, the classification of transactions in Government accounts shall have closer reference to the department in which the revenue or expenditure occurs, than to the object of the revenue or expenditure, or the grounds upon which it is sanctioned. For example, expenditure in the Public Works Department on buildings which are under its administrative control, but which are required by a non-commercial department shall be debited in the Public Works Accounts and not passed on for adjustment against the department benefited by the expenditure.

Important general orders governing classification.

Pay and allowances (other than Travelling Allowances) of Government servants.

31) The classification of pay and allowances other than travelling allowances of Government servants shall be governed by the following rules :—

1. The whole pay and allowances of a Government servant holding a post substantively or in an" officiating capacity should be taken against the department and the post in which he is actually serving. This direction need not, however, be rigidly applied in the case of ministerial Government servants acting in other posts in the same office establishment; nor shall it apply to cases governed by special directions issued by Government.

2. When a Government servant whose main duties and post fall under one head of charge is entrusted with additional or subsidiary duties coming under another head, no portion of his pay and allowances shall be debited to the latter head. This rule shall not apply to separate fixed allowances for additional duties, nor shall it apply to cases governed by special Directions issued by Government.

3. The transit pay and allowances of a Government servant proceeding to join an office whether on first appointment or on transfer, either permanently or as a temporary measure, or on reversion from one department to another, sh6uld, in the absence of special orders to the contrary, be debited to the office to which he is proceeding.

note 1.—The transit pay and allowances, both ways of officers of the Defence or Railway Department lent to Civil Departments or vice versa

are debitable to the borrowing Department. This principle shall apply even in cases where the Government servant takes leave either before joining the borrowing Department or before re-joining the lending Department and shall hold good in respect of joining time admissible under the Service Rules applicable to him. Cases of permanent transfers between the Civil and the Defence or Railway Departments shall, however be governed by the substantive rule in clause (3) above. '

For purposes of this note, officers of the Indian Medical Service in civil employment should be regarded in all cases as lent to the Civil Department.

Note 2.—The transit pay and allowances, both ways, of a Government servant transferred from one Government to another or to foreign service will be adjusted in such manner as may be mutually agreed upon by the Governments concerned or as may be laid down in the appropriate Service Rules. See also Section I in Appendix 3.

Travelling Allowances

32) The travelling allowance of a Government servant shall be classified in the accounts in accordance with the following rules :—

Save as provided below and subject also to the Directions given by the Auditor General to regulate adjustment between different departments of Government, the travelling allowance of a Government servant on whatever duty he may be employed shall be debited to the same head as his pay.

In the following cases, the travelling allowance of a Government servant may be debited to a head different from that to which his pay is debited:—

1. in cases where a Government servant is required to travel on duty connected with an outside body or fund ;

2. when Government considers it necessary to show separately the cost of a special Service ; and

3. in cases covered by general or special orders of Government authorising a deviation from the general rule.

Expenditure on Civil Works

33) Expenditure on Civil Works shall be classified in accounts in accordance with the following principles :—

1. Outlay on buildings and other works shall be debited in the accounts as expenditure of the Public Works Department if the administrative control of the works is vested in officers of the Public Works Department and as expenditure of the civil department concerned if the administrative control of the works is transferred by a general or special order of Government from the Public Works Department to the department using or requiring them. The term " administrative control " when applied to Civil Works implies inter alia the assumption of full responsibility for construction, up-keep and maintenance of buildings and other works and the provision of funds for the execution of these functions. This

responsibility is not diminished if the execution of the work is entrusted to a different agency. Thus works, the administration of which is not transferred from the Public Works Department, may by mutual arrangement be executed by the Military Engineer Services, or by any other Civil Department (e.g., Mint), but the charges in connection with them shall nevertheless be classified as Public Works expenditure. On the other hand, a Civil Department, to which the administration of a building has been transferred, may invoke the aid of the Public Works Department for technical advice or execution, but the charges relating thereto shall be debited to the Department concerned. The function of the Military Engineer Services in the former case and that of the Public Works Department in the latter is merely that of the contractor, and the administration and the control of the expenditure rests with the Public Works Department in the former case and with the administrative department concerned in the latter. The agency by which the work is executed shall not thus be the deciding factor in determining the question of classification

2. Civil Works expenditure pertaining to areas which under the provisions of the Act, are administered by the Governor in his discretion shall be classified under departmental heads of account if the control is transferred to Departments, but may be classified under the head 50—Civil Works though the administrative control of such works is vested in a local works organisation and is not transferred to the Provincial Public Works Department. Works expenditure pertaining to the Foreign Affairs and States Department shall be debited as expenditure of that department while works expenditure connected with the civil armed forces and Frontier Constabulary shall be classified under the head' 34-Tribal Areas'.

Note.—Where the buildings, etc., are under the administrative control of the Public Works Department, it is open to Government to prescribe that expenditure on construction and repairs connected with these buildings, etc., up to a money limit fixed by Government shall be debited as expenditure of the civil department carrying out the works.

All works expenditure debitable to civil departments shall be classified under the minor head ' Works ' subordinate to the relevant departmental major head, unless Government by rule or Order prescribes that such expenditure up to a money limit fixed by it shall be classified as contingent expenditure of the department concerned.

Contributions made by or to Government.

34)

a) Contributions made by the Central or the Provincial Governments to District Boards, Municipalities, etc., or vice versa Shall be debited as expenditure or shown as receipts (as the case may be) under the head of account most closely connected with the object for which the contributions are made. Thus, a grant for the construction of a school shall be debited to "37—Education" ; a grant for the construction of a drainage system to " 39—Public Health " and a grant for the construction of a road to " 50—Civil Works " ; while a grant given for general purposes, such as a grant to make good a deficit or as compensation for revenue

resumed, shall be classified under " 57—Miscellaneous ".

note 1.—If the financial assistance given by the Central or a Provincial Government to a local body does not take the form of a grant of cash, but of expenditure in the Public Works Department equivalent to the whole or a part of the cost of a work constructed by that department on behalf of the local body concerned, the contribution thus made should be debited as expenditure under the minor head * Grant-in-aid ' of the Public Works Major Head concerned, irrespective of the object of the assistance.

2. A contribution paid by a local body with the express object of meeting the whole or a part of the cost of construction, by the Public Works Department, of a specific work which is eventually to be the property of Government, should be credited in the Public Works accounts to the Debt head " Public Works Deposits " The contribution should, for accounts purposes, be divided into two parts, the one representing a share of works expenditure and the other the usual percentages on that share to cover charges for Public Works establishment and tools and plant ; and the expenditure as actually incurred, together with the percentages, should be debited against it.

b) Section 150 (2) of the Act provides that the Federation or a province may make grants for any purpose, notwithstanding that the purpose is not one with respect to which the Federal or the Provincial Legislature as the case may be, may make laws. A grant which a Provincial Government may make to the Central Government under this Section need not invariably take the form of a grant-in-aid. It would be open to the Provincial Government to incur by agreement with the Central Government direct expenditure on a Central subject and such expenditure should be recorded in the accounts as Provincial expenditure under the appropriate head of account concerned. For example, if a Provincial Government by agreement with the Central Government incur direct expenditure on Ancient and Historical Monuments, a Central subject, such expenditure If incurred in the Public Works Department should be recorded under the minor head " Civil Works " subordinate to the head " 50—Civil Works—Original Works—Buildings ".

Refunds of Revenue.

35) Refunds of revenue shall, as a general rule, be taken in reduction of the revenue receipts under the major head concerned.

Classification of transactions under “Advances Repayable ".

36) Moneys advanced for miscellaneous purposes under special authority and recoverable in cash and sums overpaid on vouchers other than those for service payments shall be adjusted under the head “Advances Repayable". Payments made on account of Government expenditure should not be held under “Advances Repayable “on the ground that further proceedings in audit are necessary for their final admission. This head shall cover items which are from their inception debts due to Government recoverable either in cash or by deduction from pay and allowances. Pay and allowances of any kind in respect of an assignable period

paid before they are due shall be debited to the same head as when paid after they are due, but advances of pay and travelling allowance made to a Government servant under orders of transfer may be debited to " Advances Repayable " or if the Government servant is transferred to another account circle should be passed on to the latter circle for adjustment. Advances for compensation for land may be debited to “Advances Repayable" and retained under that head until receipt of proper payment vouchers when the amounts should be transferred to the debit of the department concerned.

Advances for law suits shall be finally debited against the department concerned. Refunds of amounts remaining unspent out of these advances shall be dealt with as cash recoveries of service payments—vide Article 22 of Volume IV of this Code.

Classification of transactions under ' Suspense '.

37) Items of receipts and payments which cannot at once be taken to a final head of receipt or charge owing to lack of information as to their nature or for any other reason may be held temporarily under the head " Suspense Account " in the Deposit Section of the accounts. A service receipt of which full particulars are not given must not be taken to the head " Suspense Account " but should be credited to the minor head ' Miscellaneous' under the revenue head to which it appears to belong pending eventual transfer to the credit of the proper head on receipt of detailed particulars. The charges under the head ' Suspense Account' will consist not only of items for which full particulars have not been given which will enable the Audit office properly to classify them, but also charges written back on disallowance from Exchange Accounts or charges disallowed from the Inward Settlement Accounts, which are not susceptible of final adjustment against some other head. If, however, the only point of doubt in respect of any charge is whether it should be treated as Central or Provincial it should not be debited to ' Suspense' but should be taken to a proper service head of account, and shown as appertaining to the Government which actually incurred the expenditure pending final decision of the question of which Government should bear the charge.

Note.—No sums shall ordinarily be credited to Government by debit to suspense head; credit must follow and not precede actual realisation. Important special orders governing the classification of certain individual transactions

Cost of acquisition of land.

38) The cost of land taken up by acquisition shall be debited to the department for which it is acquired. See also Notes 1 and 2 to Article 62.

Sale-proceeds of Government land and buildings

39) The classification of the sale-proceeds of Government land and buildings shall be regulated in accordance with the schedules given below :—

I.—schedule.

Sale-proceeds of land, etc.

—— Heads to which creditable.

i. When the cost of the land was originally debited to, or remains at the debit of, the Capital account of any project or undertaking for which regular Capital and are kept or was originally met from the re venue account of such project or undertaking.

The Capital or Revenue account of the project, as the case may be, according to the allocation rules applicable to the Department concerned. Revenue accounts

ii. When the cost was originally debited to a Capital expenditure head outside the Revenue Account, even though no regular Capital and Revenue accounts are kept for the work covered by the Capital expenditure.

The Capital expenditure head originally debited.

iii. When the cost was originally debited, within the Revenue Section of the accounts, to any service or revenue department for which no Capital and Revenue accounts are kept.

The receipt head relating to the department concerned, or, in the case of departments not having a corresponding receipt head, " XLVI—Miscellaneous— Miscellaneous ".

iv. When the cost was not so debited—

a) the rights of Government in agricultural land not covered by clause (b) ;

b) Nazul lands in the Punjab or elsewhere and lands in the Punjab equipped at the cost of provincial revenues for re-sale for building purposes ;

c) all other items

VII.—Land Revenue,

XLVI.—Miscellaneous—Sales of Land and houses, etc.

XLVI.—Miscellaneous—Miscellaneous

II.—schedule.

Sale-proceeds of buildings (including the actual area occupied by or auxiliary to a building).

—— Heads to which creditable.

i. When the cost of the building was originally debited to, or remains at the debit of, the Capital Account of a

The Capital or Revenue account of the project, as the case may be, according to the allocation rules applicable to the

project or undertaking for which regular Capital and Revenue Accounts are kept or was originally met from the Revenue account of such project or undertaking.

Department concerned.

ii. When the cost of the building was originally debited to a Capital expenditure head outside the Revenue Account, even though no regular Capital and Revenue Accounts are kept for the work covered by the Capital expenditure.

The Capital expenditure head originally debited,

iii. When the sale affects irrigation, navigation, embankment and drainage works for which Capital Accounts are not kept.

XVIII.—Irrigation, Navigation, Embankment and Drainage Works for which no Capital Accounts are kept.

iv. When the sale is of buildings, the cost of which was originally debited, within the revenue section of the accounts, to any service or revenue department for which no capital and revenue accounts are kept.

The receipt head relating to the department concerned, or, in the case of departments not having a corresponding receipt head.— XL VI.—Miscellaneous—Miscellaneous.

v. In all other cases :—

a) if sold in the Public Works Department

b) if sold in the Defence Department

c) if sold by Civil agency

XXXIX.—Civil Works.

XLVII.—Defence Receipts—Effective.

XLVI.—Miscellaneous—Sales of Land and

houses, etc.

Note 1.—Any special and non-recurring receipts unconnected with expenditure previously debited to a capital head falling under Schedules I and I! of this rule may be credited to the Major Head " LI.—Extraordinary Receipts " if Government desires to distinguish them from the ordinary revenues of the year, provided that the amount involved is so large as to justify this special treatment.

Note 2.-—The sale-proceeds realised from the disposal of all surplus lands and buildings in the Defence Department are to be credited to a special suspense head " Sale proceeds of surplus military lands and buildings " under " P.—Deposits and Advances—Suspense Accounts '" so long as the temporary head remains in existence.

Note 3: Deleted.

Municipal rates and taxes

40) Municipal rates and taxes on Government buildings shall be adjusted as follows:—

a) As a general rule, municipal rates and taxes on a non-residential building paid by, or passed on to, a department other than the Defence Department, occupying the whole or part of the building shall be debited to the contingencies of the Department concerned. Where, however, the whole or part of the tax is paid by the Public Works Department or by a Civil department as the department in administrative control of the building, the payments may be debited to the maintenance estimate of the building concerned.

b) Taxes on non-residential buildings occupied by Departments other than the Defence Department, if paid by a department nominated by Government in this behalf and not passed on to the occupying departments, shall be debited to " 57-Misceilaneoas—Rents, Rates and Taxes."

c) Taxes on residential buildings, if payable by Government, whether the buildings are under the administrative control of the Public Works Department or any other Civil department, shall be debited to the maintenance estimates of the buildings concerned.

note.—In cases where the whole or any portion of the taxes which by local rule or custom are ordinarily leviable from the tenant, is paid by a department other than the department in administrative control of the building, the charge may be treated as contingent expenditure of the paying department.

d) Taxes both on residential and non-residential buildings owned or occupied by the Defence Department shall be debited to Defence Services estimates.

Cost of Survey of Pakistan and other scientific par ties accompanying a military expedition

41) The cost of Survey of Pakistan and other scientific parties which may accompany a military expedition shall be adjusted as follows :—

i) All extra expenditure connected with a Survey of Pakistan unit which would not have been incurred but for field operations shall be borne by the Defence Estimates, provided the Survey of Pakistan unit accompanied the expedition at the request of the Defence Department.

ii) The cost of the pay, allowances, and contingencies of other scientific parties shall be borne by the respective Civil Departments concerned, while the expenditure incurred on special transport arrangements made by the Defence Services shall be debited to the Defence Estimates.

These rules shall not, however, apply to the classification of the cost of units of the Survey of Pakistan or of other scientific parties mobilized for service with the Army on general mobilization. The whole cost of these units except (in the case of the Survey of Pakistan) that of the initial supply of all technical equipment, material and stores, shall be debited to the Defence Estimates under special rules.

General methods of accounting


42) For the sake of convenience or for other special reasons, receipts or charges pertaining to more than one head of account may be booked in the first instance under one of the heads concerned, but the portion creditable or debitable to the other head or heads involved should be transferred from the former head to the latter before the accounts of the year are closed. A few cases in which this procedure is authorised are cited below :—

1. Where the charges for the supply of water from Irrigation canals are consolidated with the Land Revenue demand the consolidated rates are in the first instance credited to the head “Land Revenue " and an approximate amount calculated as the share due to Irrigation is transferred to Irrigation Revenue head.

2. Charges for collection of corporation tax are accounted for under the head “4-Taxes on Income other than Corporation Tax " in the first instance, the amounts debitable to the head " 3-Corporation Tax " being transferred later from the former head to the latter.

3. Interest paid by Government on loans is taken initially under the head “22-Interest on Debt and Other Obligations” and necessary transfers from this head are made subsequently in respect of amounts debitable to Commercial Departments.

4. The Establishment and Tool and Plant charges of Public Works Divisions are in the first place booked under a single' major head subject to final apportionment among the several major heads concerned. -

5. The charges relating to the audit of the transactions of the Posts and Telegraphs, Railway and the Salt Revenue Branch of the Department of Central 1 excises and Salt, are recorded initially under the head “26-Audit " and are transferred subsequently to the accounts of the respective departments.

Record of Capital expenditure in accounts

43) The following principles shall govern the record of Capital expenditure in the accounts :—

1. Save as provided otherwise, all expenditure of a Capital nature incurred in a Commercial Department or in connection with commercial undertakings for which regular Capital and Revenue accounts are kept shall be debited in the first instance to a capital head outside the Revenue Account. So much of this expenditure as Government may decide to finance out of revenue sources shall be transferred to a corresponding capital head within the Revenue Account.

note.—Capital expenditure financed from ordinary revenues may be debited direct to a capital head within the Revenue Account if so desired by Government, provided that the expenditure is recorded in sufficient detail under the capital major head within the Revenue Account, so that it may be combined with the expenditure brought to account under the capital major head outside the Revenue Account in order to show the total capital outlay in one place in the administrative

or pro-forma account maintained for the purpose. In the absence of an appropriate capital major head within the Revenue Account such capital expenditure shall be taken directly to a distinct sub-head with separate detailed heads to be opened for the purpose under the relevant Revenue major head concerned.

2. In the case of other departments, expenditure of a capital nature on a project which Government may decide to finance from borrowings or from non^-revenue sources shall be debited initially and finally to a capital head outside the Revenue Account while similar expenditure on all other projects shall be taken direct to the appropriate head within the Revenue Account. No question of transferring any portion of the expenditure initially recorded outside the Revenue Account to the Revenue Account should arise in these cases unless Government decide to write the expenditure back to Revenue over a period of years. If this process takes the form of amortisation of loans taken for the expenditure, the annual Sinking Fund payments shall be debited to the appropriate Revenue head of account concerned.

The detailed rules by which allocation of expenditure .between Capital and Revenue in Commercial departments and undertakings should be determined shall be such as may be made by Government after consultation with the Auditor General.

Accounting for transactions relating to Excluded and Partially Excluded Areas

44) Receipts and expenditure pertaining to Excluded Areas and Partially Excluded Areas in a province—vide Section 91 of the Act—shall be accounted for under the same major and minor heads under which corresponding receipts and expenditure pertaining to other areas of the province are accounted for, but the receipts and expenditure of the former kind may be shown in the accounts separately from the latter if Government so desires.

45) Deleted.

Accounting for losses

46) Losses of Public money, stores or other property of Government shall be accounted for in accordance with the rules in Chapter 6.

Exhibition of recoveries in Government Accounts

47) The rules to regulate the exhibition of recoveries in Government Accounts are contained in Chapter 5.

Accounting, for recoveries of overpayments

48) Recoveries of overpayments shall be adjusted in the accounts in accordance with the procedure set out in Article 22 of Volume IV of this Code.

Accounts of commercial undertakings

49) Where any undertakings of Government are conducted on commercial lines, the essential formalities of commercial accounts should, if Government so desires, be strictly observed. In such cases, separate commercial accounts of the undertakings shall be kept outside the regular Government account. Gross receipts and expenditure of commercial undertakings shall be accounted for under the appropriate major and minor heads in the same way as ordinary receipts and expenditure of Government. The heads of accounts should, as far as possible, be common to the Government accounts and the General Ledger maintained at the undertaking and should be selected with due regard to the principles of Governmental and commercial accounting to that the monthly classified account of income and expenditure of the undertaking may be prepared readily from the General Ledger maintained at the undertaking.

Working expenses of commercial departments

50) As a general rule all expenditure pertaining to a department should be recorded on the expenditure side of the account. In the case of recognised commercial departments, however, it is permissible to take “Working Expenses “on the receipt side as deduction from gross receipts.

Transactions with other Governments and account circles

51) The methods by which transactions between different account circles as well as between different Governments including foreign Governments and Pakistan States are settled shall be as described in the relevant Chapters of Volume IV of this Code.

Rectification of misclassifications

52) The procedure to be followed in rectifying misclassifications in accounts shall be as prescribed in Chapter 19 of Volume IV of this Code.

Writes-off from balanced heads to ' Government'

53) Ordinarily all amounts due to Government which are found to be irrecoverable shall be written-off from the Debt head of account concerned to an expenditure head as a loss to Government. Similarly, any amount due by Government remaining unclaimed for such time as may be prescribed by Government may be credited as revenue of the Government concerned by debit to the Debt or Deposit head concerned. No amounts should be written-off to " Government Account " under " P-Deposits and Advances—Part V-Miscellaneous " from a head of account which closes to balance in the Government account without a specific order of the Auditor General and then only on the ground that the error is one of book-keeping only.

Accounts to work from balance to balance

54) The accounts of each Government shall work from balance to balance. The closing

balance shown in the accounts of each month shall work up to the general cash balances of each Government held in its treasuries (including remittances in transit) and by the State Bank of Pakistan at the end of that month.

Note.—A portion of the balances of the Central Government is held in England by the High Commissioner for Pakistan at the Lloyds Bank Ltd. (Eastern Department

ANNEXURE

(See Article 25)

LIST OF SECTIONS UNDER THE FOUR DIVISIONS OF ACCOUNTS

I.—Revenue.—

Principal heads of Revenue.

A Direct Demands on the Revenue.

AA.—Principal Revenue heads :—

Capital Outlay on Salt Works within the Revenue Account. B.—Railway Revenue Account.

BB,—Railway Capital Account within the Revenue Account.

C.—Revenue Account of Irrigation, Navigation, Embankment and Drainage Works.

CC.—Capital Account of Irrigation, Navigation, Embankment and Drainage Works within the Revenue Account.

D.—Posts and Telegraphs Revenue Account.

DD.—Posts and Telegraphs Capital Account within the Revenue Account. E.—Debt Services. F.—Civil Administration.

FF.—Civil Administration—Capital Account within the Revenue Account.

G.—Currency and Mint.

H.—Civil Works and Miscellaneous Public Improvements.

HH.—Capital Account of Civil Works and Miscellaneous Public Improvements within the Revenue Account.

I.—Electricity Schemes.

II.—Capital Account of Electricity Schemes within the Revenue Account.

J.—Miscellaneous.

JJ.—Miscellaneous Capital Account within the Revenue Account.

K.—Defence Services.

L.—Contributions and Miscellaneous Adjustments between Central and Provincial Governments.

M.—Extraordinary Items.

II. —Capital—

AA.—Principal Revenue Heads :—

Forest and other Capital Accounts outside the Revenue Account.

BB.—Railway Capital Account outside the Revenue Account.

CC.—Capital Account of Irrigation, Navigation, Embankment and Drainage Works outside the Revenue Account.

DD.—Posts and Telegraphs Capital Account outside the Revenue Account.

FF.—Civil Administration—Capital Accounts outside the Revenue Account.

GG.—Currency and Mint—Capital Accounts outside the Revenue Account.

HH.—Capital Account of Civil Works and Miscellaneous Public Improvements outside the Revenue Account.

II.—Capital Account of Electricity Schemes outside the Revenue Account.

JJ.—Miscellaneous Capital Account outside the Revenue Account.

KK.—Defence Capital Account outside the Revenue Account.

III.—Debt—

N.—Public Debt.

O.—Unfunded Debt.

P.—Deposits and Advances.

Q.—Loans and Advances by the Central Government.

R.—-Loans and Advances by Provincial Governments.

IV.—Remittance—

S.—Remittance—

I.—Remittances within Pakistan.

II.—Remittances between England and Pakistan.

T.—Transfer of Cash between England and Pakistan.

CHAPTER 4.—DIRECTIONS REGULATING INTER-DEPARTMENTAL

TRANSFERS.

Introductory ... ... 55 General 68

Adjustments between Governments

56 List of Commercial departments and undertakings

Annexure.

Adjustments with outside bodies 58

interdepartmental adjustments 59

Introductory

55) The Directions in this Chapter shall regulate the conditions under which a department of a Government may make charges for services rendered or articles supplied by it and the procedure to be observed in recording such charges in the accounts of the Government concerned.

Note.—Deleted

Adjustments between Governments

56) In the case of transactions between two Governments, adjustment shall always be made if required by or under the provisions of the Act; and otherwise, in such manner and to such extent as may be mutually agreed upon by the Governments concerned.

57) Deleted

Adjustments with outside bodies

58) Payment shall be required in all cases where a department of a Government renders service or makes supplies to a non-Government body or institution or to a separate fund constituted as such inside or outside the Public Account, unless Government by general or special order gives directions to the contrary. Relief in respect of payment for services or supplies given to any body or fund, should ordinarily be given through a grant-in-aid rather than by remission of dues.

Inter-departmental adjustments

59) For purposes of inter-departmental payments, the departments of a Government shall be divided into Service departments and Commercial departments according to the following principles :—

A.—Service Departments.—These are constituted for the discharge of those functions which either (a) are inseparable from and form part of the idea of Government, or (b) are necessary to, and form part of, the general conduct of the business of Government—

Examples of the first class are:—

the departments of Administration of Justice, Jails and Convict Settlements, Police, Education, Medical, Public Health, Forest, Defence.

Examples of the second class are:—

the departments of Survey, Government Printing, Stationery, Public Works (Building and Roads Branch), Supply and Development Department.

B.—Commercial Departments or Undertakings.—These are maintained mainly for the purposes of rendering services or providing supplies, of certain special kinds, on payment for the services rendered or for the articles supplied. They perform functions which are not necessarily Governmental functions. They are required to work to a ‘financial result determined through accounts maintained on commercial principles.

note.—Government has the power in respect of these Directions to-decide whether a particular department or particular activities of a department shall be regarded as a Commercial department or undertaking. A list of departments and undertakings at present recognised by the Central Government as commercial is given in the annexure to this chapter. Lists of commercial 'concerns of the Provincial Governments will be found in the Manuals, etc., of the Governments concerned.

60) Save as expressly provided in this Chapter, a Service department shall not make charges against another department for services or supplies which fall within the class of duties for which the former department is constituted.

The following exceptions to the rule in this Article have been authorised:—

a. The Forest Department may charge any other department for vegetable, animal or mineral products extracted from a forest area.

b. Payment must ordinarily be made for convict labour as in the case of that supplied to the Public Works and other departments of Government but no charge shall be made for convict labour in the case of works undertaken by the Public Works Department which are treated as Jail Works.

c. The cost of additional Police Guards supplied to an Irrigation or other project while under construction, may, be debited to the project concerned.

61) A commercial department or undertakings shall ordinarily charge and be charged for any supplies and services made or rendered to, or by, other departments of Government.

This Direction may be applied to particular units or particular activities of anydepartment even though the department as a whole may not be a Commercial department. Such a unit or activity shall ordinarily charge for its services or its supplies toand may likewise be charged by, -either the department of which it forms a part orany other department.

note 1 .—Save as otherwise provided in this Chapter, service rendered by a Service department falling under clause A (a) of Article 59 in the normal discharge of its functions shall not be regarded as service rendered for the purposes of this Article.

Note 2.—The supply of residential accommodation by one department-to the employees of another shall not for the purposes of the Directions in this Chapter be held to constitute a service rendered. In all such cases, the rent charged for residential accommodation will be the rent recoverable under the rules for the time being in force from the persons actually using such accommodation.

62) Where one department makes payment or renders service as an agent of another department of the same Government the principal department may, subject to such monetary limit as may be fixed by Government in this behalf, be debited with the expenditure incurred on its behalf by the agent department.

Note 1.—The cost of land acquired by a Civil department on behalf of the Public Works Department is debitable in the accounts of the latter as part of the cost of the works for which the land is taken up; but when land is taken up by two or more Service departments conjointly, the cost is wholly debitable to the department for which the major portion of expenditure was incurred, unless there are special reasons to the contrary.

Note 2.—When a special officer is employed for the acquisition of land for any department, the expenditure on pay, allowances, etc., of the special officer and his establishment and any expenditure on contingencies is debitable to that department as part of the cost of land. When the land is taken up by a Civil officer, not specially employed for the work, only special charges incurred in connection with the acquisition of the land on establishment, contingencies, etc., shall be borne by the department for which the land is acquired.

63) Without prejudice to the general principle contained in Article 60, the Defence Services shall, in respect of inter-departmental transaction^ charge and be charged for services rendered and supplies made to or by other departments, unless in particular cases or classes of cases, Government in consultation w»tri the Auditor General have decided that the inter-departmental adjustment would be unsuitable and undesirable

Note l.---The Defence Services shall not be required to pay rent for office, accommodation supplied by the Public Works Department in Central! buildings in any station in Pakistan, nor shall rent be charged for buildings of the Defence Services in any station in Pakistan occupied by departments of the Central Government other than those falling under clause B of Article 59.

Note 2.—The Defence Services also shall not be required to pay for the use of the Government Civil aerodromes and for other incidental services rendered by the Civil Aviation Department to Royal Pakistan Air Force planes, nor shall the: Civil Aviation Department be charged, as a reciprocal arrangement, for the use of the aerodromes of the Royal Pakistan Air Force by the Civil Aircrafts.

64) A branch of a Service department performing duties supplementary to the main function of the department and intended to render particular services on payment, may levy charges in respect of the work for which it has been constituted.

Examples

Jail Manufacture, Survey map-publishing, Printing (Publishing Department),

Mint, (Miscellaneous Services other than coinage)

65) A branch of a department constituted for the subsidiary service of that department, but employed to render similar service to another department, may charge that other department, e.g.—

Workshops of a department, Mathematical Instrument Office, Dockyards

66) A regularly organised store branch of a department should ordinarily charge any other department for supplies made ; but petty and casual supplies of stores may if the supplying department consents, be made without payment.

67) Notwithstanding anything contained in the Directions in this Chapter, a Government may, for special reasons which shall be recorded and communicated to the Accountant General, permit inter-departmental adjustment in any case where such adjustment may be considered necessary in the interests of economy or of departmental control of expenditure.

General

68) Where under the Directions in this Chapter payment is required to be made by one department of a Government to another, such payment may, if the case so requires or if otherwise deemed necessary, include adequate charge for supervision or other indirect expenditure connected with the service or supply for which payment is made.

69) Payments of amounts due by one department of Government to another shall ordinarily be made by book transfer except when such transfers do not suit the methods of accounts or of business adopted by the receiving department.

70) Deleted.

71) Any question of doubt or dispute arising in connection with the interpretation of the Directions in this Chapter will be decided by the Auditor General with the approval of the Governor General.

ANNEXURE

List of departments and undertakings recognised by the Central Government as Commercial

(vide Note under Article 59).

(This list does not purport to be exhaustive and may be modified by Government where necessary in consultation with the Accountant General.)

1. Posts and Telegraphs.

2. Railways.

3. Irrigation, Navigation, Embankment and -Drainage Works for which capital and revenue accounts are kept.

4. The Radio Pakistan.

5. The Radio Publications.

6. Pakistan Lighthouse Administration (Headquarters and Lighthouse District )

7. Salt Revenue Branch of the Department of Central Excises and Salt.

CHAPTER 5

DIRECTIONS REGULATING THE EXHIBITION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS

Introductory 72 Recoveries by one department from . another department of the same Government

75Recoveries from private persons or bodies including Pakistan States and Governments outside Pakistan 73

Recoveries by one Government from another

74 Receipts and recoveries on Capital Account

76

Introductory

72) The Directions in this Chapter shall regulate the exhibition of recoveries of expenditure in Government accounts.

In these directions the term ' recovery ' means repayment by another Government, department or an outside body or person of expenditure initially borne by a Government department and recorded as such in its accounts. .

Recoveries from private persons or bodies, Pakistan States and Governments outside Pakistan

73) Recoveries from private persons or bodies (including local funds, Pakistan States and Governments outside Pakistan) should, as a general rule, be treated as revenue and not as deduction from expenditure.'

Exceptions

i. When a Government undertakes a service merely as an agent of a private body, so that the entire cost of the service is recovered from that body, the net cost to Government being nil, the recoveries may be taken in reduction of expenditure.

ii. Recoveries of expenditure on works in progress and transactions of stock and other suspense accounts :—

The technical estimates take cognisance of all anticipated receipts from sale proceeds of materials, plant, etc., received from the old structure, while the receipts under “Stock and Suspense " are by their very nature inseparable from the expenditure recorded under the main head. The recoveries falling under these two categories should therefore be treated as reduction of gross expenditure.

Recoveries by one Government from another

74) As between two or more Governments the following directions shall regulate the classification of recoveries :—

a) If the recoveries represent debits to another Government of expenditure which was so debitable from the-moment it was sanctioned, they should not be treated as revenue of the Government effecting the recoveries but as deductions from expenditure.

b) In the case of joint establishments, where the expenditure is not shared by two or more Governments ab initio but is incurred by one of the Governments and partially repaid by the others, the repayment, if made while the accounts of the year are still open, should be treated as deduction from expenditure.

c) Recoveries of the classes falling under (a) and (b), if not effected within the accounts of the year in which the expenditure was incurred, should be treated as revenue.

Exception : — In cases where the recovery is made on the basis of the calendar year instead of the financial year, the whole amount of the recovery may be treated as reduction of expenditure though a portion of it relates to expenditure incurred during the previous financial year.

d) Recoveries on account of commuted value of pensions effected from other Governments should be treated as deductions from expenditure.

e) All other recoveries should be credited as revenue of the recovering .Government, whenever they are received.

Recoveries by one department from another department of the same Government

75) As between different departments of the same Government, the recoveries should be treated as receipts deduction from the gross expenditure, except such recoveries as are made by a Commercial department, which should be treated as receipts of that -department.

Note 1. — The term " recoveries by a Commercial department "for the purpose of this Direction shall apply to recoveries in respect of services rendered to other departments in pursuance of the proper functions for which the department is constituted, that is to say, in the case of the Posts and Telegraphs Department, recoveries shall be treated as receipts only when they are made in respect of Postal, Telegraph or Telephone services rendered to the other departments. Where, however, a Commercial department acts as an agent of another department for the discharge of functions not germane to the essential purpose of the department, the recoveries shall be taken in reduction of expenditure.

Note 2. — Recoveries made from another department, if not effected within the accounts of the year in which the expenditure was incurred, should be treated as revenue and not as deduction from expenditure, unless the latter course is authorised by provision in the budget estimates. '

Receipts and recoveries on Capital Account

76) Notwithstanding anything to the contrary that may be provided by or under the Directions in this Chapter, receipts and recoveries on Capital Account is so far as they represent recoveries of expenditure previously debited to a Capital major head shall be taken in reduction of expenditure under the major head concerned except where under the rules of allocation applicable to a particular department, such receipts have to be taken to revenue.

Settlement of doubts or disputes

77) In case of doubt or dispute, the question whether any particular recovery is classifiable as revenue; or as deduction from -expenditure under the Directions in this Chapter will be decided by the Auditor General, with the approval of the Governor-General.

78) Deleted.

CHAPTER 6.—DIRECTIONS REGULATING THE EXHIBITION OF LOSSES IN GOVERNMENT ACCOUNTS.

Introductory- ... ... 79 Irregular or unusual payments 83

Receipts ... 80 Inevitable losses 84

Buildings, lands, stores and equipment

81 Exhibition of Losses in Appropriation Accounts

85

Cash in Treasuries and in departmental charge ... ...

82

Introductory

79) The Directions in this Chapter shall regulate the exhibition and adjustment of losses in Government Accounts.

Receipts

80)

1. If a claim be relinquished, the value of the claim shall not be recorded on the expenditure side as a specific loss.

2. If money due to Government has actually reached a Government servant and is then embezzled, stolen or lost, even though it may not have reached the treasury and thus have passed into the Public Account, it should be brought into the public account as a receipt and then shown on the expenditure side by record under a separate head as a loss.

Note 1.—The term “Government servant " used in clause (2) of this Article includes persons who, though not technically borne on a regular Government establishment, are duly authorised to receive money on behalf of Government.

Note 2.—Where losses of public money are wholly or partially met by non-issue of pay or pension and the Account Department authorisedly applies the unissued amount to meet the public claim, the resultant balance of the claim alone should be treated as a loss, the emoluments due being debited-to the pertinent head of account as if they had been drawn and used by the Government servant concerned in paying the public claim.

Buildings, lands, stores and equipment

81) Losses or deficiencies need not be recorded under a separate head in the

accounts, though they should be written off any value or commercial account that may be maintained. If any transactions under these categories are recorded under a Suspense head in the Government accounts, losses or deficiencies relating thereto must be written off the Suspense heads also.

Cash in hand, whether in treasuries or in departmental charge.

82) All losses or deficiencies should be recorded under separate heads in the accounts.

Note 1.—The acceptance of counterfeit coins or notes shall be regarded as a loss of cash.

Note 2.—Any recovery made in the course of the year in which the losses are brought to account shall be shown by deduction from the head under which the loss is recorded. Any recovery made after the accounts of the year are closed shall be shown as an item of receipt.

Irregular or unusual payments.

83) Irregular or unusual payments should be recorded in the accounts with general reference to the ordinary rules of classification according to the nature of the expenditure; for example, an overpayment of pay shall be debited to the head "Pay". Similarly, an excess payment for bricks manufactured shall be debited to the work for which the bricks are used. It is only when special heads exist in the account^ for recording such charges, as compensations for damages, irrecoverable temporary loans written off and the like, that unusual pr extraordinary payments shall be separately recorded.

Inevitable losses

84) Where losses are an inevitable feature of the working of a particular department, the major head of account under which the expenditure of that department is recorded shall contain separate descriptive heads under which such losses may be recorded.

Exhibition of Losses in Appropriation Accounts

85) The rules relating to the exhibition of losses in the Appropriation Accounts are contained in the instructions issued by the Auditor General for the preparation of those Accounts.

APPENDIX 1

(See article 2.)

The Initial and Subsidiary Accounts Rules

In exercise of the powers conferred by sub-paragraph (3) of paragraph 11 of the Government of India (Audit and Accounts) Order, 1936, the Governor-General is pleased, after consultation with the Auditor General of India to make the following rules:—

1)

1. These rules may be called the Initial and Subsidiary Accounts Rules.

2. They shall come into force on the 1st April, 1937.

2) In these rules—

1. " Initial Accounts " means a primary record of all money transactions affecting the revenues of the Federation or of any Province as they occur ;

2. the " Order " means the Government of India (Audit and Accounts) Order, 1936 ;

3. “Treasuries " include all treasuries and sub-treasuries whether under the control of the Federation or of a Province; and other terms and expressions have the same meanings as have been assigned to them in the Order.

3) The Auditor General of India from the date these rules come into force shall be relieved from the responsibility for keeping accounts of the undermentioned class or character :—


b) Initial and Subsidiary Accounts that may be required to be kept in any office or department of the Federation, or, as the case may be, of any Province ;

c) accounts of stores and stock that may be required to be kept in any office or department of the Federation or of a Province by order of the Governor General or of the Governor of the Province ; and

d) Trading, Manufacturing and Profit and Loss Accounts and balance sheets and any other subsidiary accounts that may be required to be kept by order of the Governor-General or of the Governor of a Province in any Department of the Federation or of the Province.

4) Nothing contained in Rule 3 shall be construed as derogating from the authority of the Auditor General of India—

a) to require any treasury, office or department keeping initial or subsidiary accounts to render accounts of such transactions as are included in them to the audit and accounts offices under his control on such dates as he may determine ; or

b) To prescribe the form in which such accounts shall be rendered and in which the initial accounts, from which the accounts so rendered are compiled or on which they are based, shall be kept.

APPENDIX 2

(See article 26.)

List of Major and Minor heads of Account of Central and Provincial Receipts and Disbursements.

(Printed separately)

APPENDIX 3

(See article 29.)

Principles and Rules regarding the distribution of certain charges and receipts between Governments

A.—introductory

B.—pay, allowances, pensions, etc

I. Incidence of Pay and Allowances, other than Leave Salaries.

II. Incidence of Leave Salaries.

III. Incidence of cost of Passages.

IV. Incidence of Pensions.

V. Incidence of charges for Bonus in respect of Government servants who are employed on Bonus terms and who serve under more than one Government.

VI. Incidence of Government contribution to Indian Civil Service Family Pensions.

VII. Incidence of Government contribution to the Indian Civil Service (Non-European Members) Provident Fund.

C. — other charges

VIII. Incidence of expenditure involved in Audit and keeping Accounts.

IX. Incidence of Grants of Land and Alienations.

X. Incidence of the cost of Police functions on Railways including the cost of protecting Railway Bridges.

XI. Incidence of the cost of (I) Forest Surveys carried out by the Survey of Pakistan, and (2) Forest maps prepared by that Department.

XII. Incidence of the cost of Maintenance and Demarcation of Boundaries and of Settlement of Boundary Disputes.

D.—receipts.

XIII. Incidence of Leave Salary and Pension Contributions recovered in respect .of Government servants lent on Foreign Service.

A.—introductory

The rules regulating the incidence of pay, leave, passage and pension, etc., charges of Government servants as well as of certain other charges and receipts between Governments which are set out in this Appendix are based on arrangements agreed between the different Governments and therefore binding on all of them.

B.—pay, allowances, pensions, etc

/. Incidence of pay and Allowances, other than leave salaries.

Subject to any other arrangements which may be settled mutually between the Governments concerned, the incidence of transit pay and allowances including travelling allowances of a Government servant transferred from one Government to another, will be regulated in accordance with the following principles:—

i. When a Government servant is transferred permanently from one Government to another his transit pay and allowances including travelling allowances shall be borne by the Government to which he is transferred.

ii. When the services of a Government servant are lent by one Government to another the transit pay and allowances including travelling allowances while he is joining and leaving the new service shall be debited to the borrowing Government. This principle applies even in cases where the Government servant lent takes leave either before joining the borrowing Government or before rejoining the lending Government and holds good even in respect of joining time admissible to a Government servant returning, from leave put of Pakistan of more than four months'' duration, the term ' four months * being interpreted to mean 90 days in the class of Government servants subject to the Revised Leave Rules. For this purpose, officers of the Indian Medical Service employed under Provincial Governments should in all cases be regarded as lent to those Governments by the Central Government (Defence Department)

iii. In the case of an officer in a joint cadre serving two Governments his transit pay and allowances including travelling allowances on transfer from one office to another shall be debited to the office to which he is proceeding.

2) When a Military or Medical Officer holding a civil post on consolidated pay which is less than his military pay is allowed to draw the difference between them, he draws it from the department—Central or Provincial—from which he receives his consolidated pay.

3) The following rules govern the incidence of the cost of troops lent to civil departments of the Central Government and to Provincial Governments. The words ' military ' and ‘troops’ are used to include Royal Pakistan Navy and the Air Force as well as the Army.

1. When troops are required on duties of a ' military' nature e.g., ceremonial purposes and provision of escorts or guards of honour in circumstances not covered by instructions 771, 772 and 775 of the Regulations for the Army in India (1937 Edition) and flag marches when they fall into the category of cases involving duties of a military nature and when they are not connected with the maintenance of law and order ] the extra cost if any, of supplying the services required (e.g., in the way of transport, equipment, etc.) will be met by a contribution from Provincial revenues

or the revenues of the Civil Department concerned of the Central Government to the Defence Services Estimates.

Note.—The cases in which, flag marches come within the scope of this rule will be decided by the Central Government.

2. When troops are employed by civil on duties of a 'non-military' nature (e.g., on occasions of public calamities or emergencies such as fires, earthquakes, floods, famines and strikes), the Provincial Governments or the Civil Departments concerned will be liable to bear the following charges unless they are waived by the Central Government for any exceptional reasons :—

a) In strikes, etc., for carrying on essential public services.—The complete cost of the force including ordinary pay and allowances, extra cost of transport, equipment (including loss and repair expenses, etc.) and extraordinary charges in the shape of special pay or transport of stores to the personnel engaged at the rates laid down in paragraphs 397 to 399, Pay and Allowances Regulations, Part I and Rule 491, Regulations for the Army in India.

b) In fires, floods, famines, earthquakes, and other calamities of nature.—All extra cost involved in the way of transport, equipment, etc., and all extraordinary expenses in the shape of special pay or the supply of stores to the personnel engaged at the rates laid down in paragraphs 397 to 399, Pay and Allowances Regulations, Part I, and Rule 491, Regulations for the Army in India.

Note.—In addition, when troops are employed on duties falling under either clause (a) or (b) above, the Provincial Government or the Civil Department concerned of the Central Government will be liable for all loss or damage to property (including military) and also for all pensionary awards made in respect of casualties arising directly out of the employment.

3. The full cost of employing troops in aid of the Civil power for the prevention or suppression of disorder will be met by the Central Government from defence Services Estimates: but it will be open to the Civil Department of the Central! Government or the Provincial Government concerned to contribute towards the cost, if they wish to do so. The Provincial Governments or the Civil Departments concerned will nevertheless be liable for the .payment of any compensation that may become payable in respect of any damage done when troops are employed in aid of the Civil power.

4) Rewards for proficiency in oriental languages paid to a military officer from the Defence-Services Estimates during the three years preceding his transfer to other Departments of .the Central Government or to Provincial Governments will be recovered by the Controller of Military Accounts (Pensions), Lahore, from the Department or Government concerned on confirmation of the officer in his Civil appointment

Rewards to Military officers in temporary civil employ under the Central or Provincial Governments for proficiency in oriental languages are paid by the Controller of Military Accounts(Pensions), Lahore, from the Defence Services Estimates in the first instance. On confirmation of an officer in the civil department, the Controller of Military Accounts (Pensions). Lahore, will recover from the department or Provincial Government concerned, the amount of any language rewards paid to the officer from the Defence Services Estimates.

The amount recoverable from the civil department of the Central Government or from the Provincial Government in these cases is the civil rate of language reward as published by the Department of Education, Health and Lands of the pre-partition Government of India; but in the case of officers of the category referred to in sub-clause f above the difference between the military and the civil rates of awards is recoverable from the officers themselves in instalments of Rs. 50 per mensem. '

Note.—Rewards for passing the lower and Higher Standard examinations in Urdu by officers in temporary civil employ are not refundable to the Defence Services Estimates.

5) When soldiers, are sent under Military escort from one station to another to stand trial on a criminal charge, they will travel like any other party of soldiers on duty, under a warrant furnished by the Military authorities,- the charge being met from the Defence Services Estimates. When a soldier is conducted by a Police escort, the charge will be Civil ; the warrant issued in such cases should include the accused as he is a soldier proceeding to a certain place under the orders of his Military superior and therefore on duty.

6) Civilian Government servants, who belong to the Army in India Reserve of officers, when called up for training receive the following emoluments—

i. when proceeding to carry out their training direct from their civil appointments, the pay and allowances which they would have drawn in their civil appointments but for the training, for the whole period of absence on such training inclusive of the time spent in transit to and fro ;

ii. when proceeding to carry out their training while on leave in Pakistan, Burma, Ceylon, Great Britain or Northern Ireland, the civil leave pay and allowances which they would have drawn but for the training ;

iii. (in) when proceeding to carry out their training on the expiry of leave out of Pakistan taken from their civil appointments but before rejoining their civil appointments for duty, joining time civil pay from the date of disembarkation in Pakistan to the date preceding that on which their training commenced and full civil pay for the period of actual training and the period spent in journeying to the place of their civil appointments : and

iv. Military pay and allowances for the period of actual training.

The emoluments drawn under (i) to (ii) are debatable to the Civil—Central or Provincial Estimates and that under)to the Defence Services Estimates.

If it is necessary to provide a substitute in the place of such an officer undergoing training the additional cost will be a charge on Civil Estimates.

note.—This rule is also applicable in regard to the allocation of the

civil pay of a Government servant, who is a member of the Royal Pakistan Naval Volunteers Reserve or the Pakistan Royal Navy Reserve, when called up for training.

7) Reservists of the Army employed under the Central or Provincial Governments will, when called up for periodical military training, receive military pay and allowances. They will also receive the excess, if any, of their civil pay over their military pay provided that this concession is specifically sanctioned by the Ministry or Division of the Government of Pakistan or the head of the attached or subordinate office concerned, or by the Provincial Governments in whose employ the reservists are serving in their civil capacity. Except where the civil pay of the reservists is met from the Defence Services Estimates the extra expenditure involved will not constitute a charge against the Defence Services Estimates.

8) Deleted.

9) Deleted.

10) Travelling allowances of Telegraph signalers accompanying Provincial Governors and other high officials on tour is debited to the Department concerned, although their pay for the period is debited to the Telegraph Department.

11) Deleted.

12) Subject to any separate agreements that have been or may be arrived at between the various Governments, the pay and allowances including travelling allowances, of a Government servant summoned to give evidence in his official capacity in a Criminal Court or m a Civil Court in a case in which Government is a party are, during the period of his absence, debited to the Government under which he is employed. Actual expenses under the rules of the court, if admissible, are, however, payable by the court, and debited to court contingencies.

13) Deleted.

II. Incidence of Leave Salaries.

The following rules govern the incidence of leave-salaries of Government servants who have served under two or more Governments.

For the purposes, of these rules—

1. services under the Defence Department and Commercial Departments within the same Government should be regarded as service under a separate Government ;

2. a lending Government is ordinarily a Government under which a Government servant first obtains permanent employment ;

3. leave salary does not include a house rent allowance or other compensatory allowance drawn during leave,

1) Save as otherwise provided in these rules, when a Government servant is transferred to service under Government other than that under which he was first employed, the leave salary drawn by him during any leave taken after the date of transfer should be debited to the borrowing Government until the entire leave earned under that Government has been exhausted, irrespective of whether the leave is taken while the Government servant is actually serving under the borrowing Government not.

note 1.—In cases in which a Government servant while in permanent service under one Government is transferred to equally permanent service under another Government, e.g.. officers of the Indian Medical Service and Royal Pakistan Engineers transferred to permanent Civil employment and members of the Civil Service of Pakistan-transferred to permanent employment in Central Departments such as the Pakistan Customs Service or the Pakistan Audit Department, the Government to which such a Government servant is permanently transferred should not be regarded as a borrowing Government but should be regarded as occupying the same position as the original lending Government. In other words, for the purposes of these rules, it is to be regarded in respect of that Government servant in future as a lending Government. This principle shall not, however, apply to cases in which a Government servant is transferred from one Government to another to fill a permanent post for a limited period, e.g., a Secretary ship in the Central Government's Secretariat.

An important corollary of this principle is that when an officer of the Pakistan Army, Indian Medical Service or Royal Pakistan Engineers in permanent civil employ is re-transferred temporarily to the Defence Department for war work, etc., the Defence Department should be regarded as a borrowing Government.

note 2.—In the case of Government servants borne on joint cadres, service under a Government, other than the parent Government, will be treated as service under a borrowing Government ; but see Rule 10.

note 3.-No share of the leave salary of a Civilian Government servant belonging to the Army in India Reserve of Officers or the Pakistan Territorial Force for the period he is called out for military training will be debitable to the Defence Services Estimates.

note 4.—Leave earned by service under the Government of Burma prior to separation will for purposes of allocation be treated as earned under the Government under which the officer concerned was permanently employed on the 1st April, 1937.

2) Except as provided in the two succeeding sub-paragraphs, the liability of a borrowing Government should be taken in all cases (including those of Government servants whose leave is regulated by the leave rules in the Civil Service Regulations or any other leave rules) in terms of leave on average pay, at 5/22nds of duty in the case of Government servants subject to the Special Leave Rules of the Fundamental Rules or the European Service Leave Rules of the Civil Service Regulations or any other corresponding leave rules and at 2/Mths of duty in the case of others, without regard to the maximum limit of leave that can be earned or granted to the Government servant under the leave rules to which he is subject. This principle applies also in the case of Military Commissioned Officers, Departmental Officers and Warrant and Non-commissioned Officers whose leave is regulated under Military Leave Rules and/or Fundamental Rule 100. For the purpose of determining the liability for leave-salaries, these officers should be considered to have earned leave as follows :—

a) Military Commissioned Officers—5/22nds of duty performed;

b) Others—2/11 the of duty performed.

In the case of officers serving in vacation departments the leave earned is subject to reduction by one month or a fraction of a month, as the case may be, for each year of duty in which the vacation was wholly or partly enjoy :d. For the purpose of subsidiary leave accounts it may, however .be assumed, that vacation was enjoyed in all cases prior to 1st January 1922, the true facts recorded in the leave accounts being taken into account in all subsequent calculations.

In the case of High Court Judges, the calculations for the purpose of subsidiary leave accounts should be made in accordance with the leave rules to which they are subject under the Government of India (High Court Judges) Order, 1937.

3) When the leave salary of a Government servant has to be allocated under these rules between an original lending Government and a second lending Government (ride Note 1 under Rule I), it should, save as provided in Rule 4, be debited first to the second lending Government to the full extent of the leave earned under it and a debit to the first lending Government will be made only when all leave earned under the second lending Government has been exhausted. Similarly, if the leave salary has to be allocated among three lending Governments, the leave earned under the third or the last lending Government will first be exhausted, then the leave earned under the second and finally the leave .earned under the first or original lending Government. This principle of debit of leave salary according to the reverse order to that of employment shall also apply, subject to the provisions of Rules 1 and 4, when leave salary has to be allocated among two or more borrowing Governments and in respect of different periods of service rendered by a Government servant under a particular Government. In the latter case, the leave salary in respect of the leave earned in each period of service under the particular Government will be dealt with separately.

The example given below illustrates how the principle laid down in this Rule read with Rule 1 should be applied in practice :—

Suppose a Government servant has rendered service under different Governments as follows :—

Permanently employed under Government A on the 1st April 1930.

Lent to Government P from the 1st April 1931 to 31st July 1931

Reverts to Government A on the 1st August 1931.

Transferred permanently to Government B (second leading Government)

on the 1st April 1932.

Lent to Government Q from the 1st June 1932 to the 31st August 1932.

Lent to Government P from the 1st September 1932 to 30th September 1932.

Reverts to Government B on the 1st October 1932,

Transferred permanently to Government C (third leading Government)

on the 1st December 1932.

Proceeds on leave for 28 months from Government C

on the 1st April 1933.

The leave salary of the Government servant will be debited to the different Governments in the following order :—

Firstly, Government P in respect of leave earned under it for the period 1st September 1932 to 30th September 1932.

Secondly, Government Q in respect of leave earned under it for the period 1st June 1932 to 31st August 1932.

Thirdly, Government P in respect of leave earned under it for the period 1st April 1931 to 31st July 1931.

Fourthly, Government C in respect of leave earned under it for the period 1st December 1932 to 31st March 1933.

Fifthly, Government B in respect of leave earned under it for the periods 1st October 1932 to 30th November 1932 and 1st April 1932 to 31st May 1932.

Sixthly, go eminent A in respect of leave timed under it for the periods 1st August 1931 to 31st March 1932, 1st April 1930 to 31st March 1931 and in respect of leave earned under it by service prior to 1st April 1930.

3 A. When a Government servant is granted an extension of service and the whole of the leave at his credit on the date of compulsory retirement lapses under F. R. 86 (a) or any other corresponding leave rule and no leave is carried forward on extension of service, the Government for whose benefit the extension is sanctioned will bear the entire charge for leave salary in respect of the leave earned by him during the period of extension, any liability of any Government on that date as shown in his subsidiary leave account being automatically cancelled. When, however, such a Government servant carries forward any leave on extension of service, such liability continues, but only in respect of the leave actually carried forward.

4) When a Military Commissioned Officer claims under Note 2 to Fundamental Rule 90 the privilege of drawing the minimum leave-salary fixed by military rules in respect of any period of leave earned under those rules before coming under civil leave rules, such portion of the leave as was actually earned by military service should be debited to the Defence Department.

5) The Government which sanctions ' leave not due ' will bear the charge on account of such leave in the first instance in all cases, but in cases where the Government servant on return from such leave is transferred to another Government before the' leave not due taken by him is completely earned by duty, such readjustment of the charge may be made as may be agreed upon by the two Governments concerned.

6) Leave-salary in respect of Special Disability Leave granted to a Government servant will be borne by the Government which sanctioned the leave, provided that

where a Government servant has served under more than one Government and is granted Special Disability Leave on average pay under Fundamental Rule 83 (7) (b), half of which is debitable to his leave account under Fundamental Rule 78 (b), the debit for such leave should be made both in the main and subsidiary leave accounts and the actual amount of leave-salary drawn by him for the whole period of such leave will be apportioned among the Governments concerned in the proportion in which that leave is debited to his leave accounts with those Governments.

7) The allowances paid to a Government servant during study leave will be borne by the Government under which he was employed when the study leave was granted.

8) The Government which received or remitted the contribution for leave salary of a Government servant in Foreign service should bear the charges for his leave-salary in respect of the leave earned by him during such service.

9) In respect of Government servants subject to the Central Government's Revised Leave Rules, 1933, or similar rules issued by other Governments which make the calculation of leave in relation to the period of duty impossible, contribution for leave-salary is recovered from borrowing Governments. The liability of a borrowing Government to pay contributions to the lending Government ceases when a Government servant is permanently transferred to the former, but the lending Government remains responsible for the leave-salary of the Government servant in respect of " earned leave " at credit on the date of his permanent transfer to the borrowing Government. This amount of " earned leave " should be exhausted first by the Government servant before any leave in respect of service after permanent transfer to the borrowing Government is taken by him. The leave-salary in respect of any other kind of leave which may be taken by the Government servant after his permanent transfer to the borrowing Government under the leave rules of that Government will be borne by that Government.

note.—In the case of officers borne on joint cadres, allocation of leave-salary will be made in accordance with the arrangement mutually agreed upon by the Governments concerned.

10) Notwithstanding anything contained in these rules, the Government of Sind liquidated their liability for the leave-salary of officers of the joint cadre services serving under them by payment of leave-salary contribution to the Government of Bombay in respect of such service up to and for 14th August, 1947.

11) Deleted.

III. Incidence of the cost of Passages.

The following rules govern the incidence of the cost of passages taken by Government servants who have served under two or more Governments, under the Regulations contained in Schedule IV to the Superior Civil Services Rules or under the Central Services (Non-Superior Officers) Passage Rules, 1939, or under the Railway Services (Non-Superior Officers) Passage Rules, 1939, or under identical terms in rules or orders of a Provincial Government, or under the rules of the Defence Department. .

For the purposes of these rules, Commercial Departments are treated as separate Governments and the Defence Department of the Central Government is also treated as a separate Government.

note.—It has been agreed by the Central and the Provincial Governments that no passage contribution should be paid in respect of an officer employed as the Governor of a province. (This decision does not apply to Governors who have demitted office prior to the 1st April 1943.)

1)

i. When the services of a Government servant who is entitled to passage concessions under the terms of the Service rules applicable to him are lent by one Government to another, the borrowing Government will pay contributions in respect of his passages to the lending Government at the rate, specified below for the period of service, including leave, rendered by the Government servant under the borrowing Government. The cost of all passages taken by him (including those taken while serving under the borrowing Government) will then be borne by the lending Government. The calculation of the total amount payable by the borrowing Government may be made at the end of the Government servant's service under the latter or at the end of the financial year, whichever is earlier and the adjustment may then be made in one lump sum.

The rates of contributions applicable to the several classes of officers will be as follows :—

Civil officers entitled to first class passages ... Rs. 50 p. m.

Civil officers entitled to second class passages

... Rs. 30p.m.

Military officers ... At the rate prescribed in Appendix X, Financial Regulations for the Army in India, Part I.

note.—In respect of officers of joint cadres serving two or more Governments the provisions of this clause may be varied by mutual agreement between the Governments concerned.

ii. When such a Government servant is transferred permanently from one Government to another, the allocation of the liability for his passages will be made between the two Governments as follows :—

a) The Government under which the Government servant was originally employed will be debited with an amount equivalent to the contributions calculated at the rate mentioned in clause (/) above for the period of service, including leave, rendered by him under that Government. The expression “period of service " in this clause includes any period of service under another Government in respect of which contribution for passages has been received, but excludes any period of service in respect of which the Government servant was not eligible for passage concessions under the rules applicable to the Service to which he belonged.

b) That Government will be credited with an amount representing the cost of passages already taken by the Government servant while serving under it.

If (a) exceeds (b), the difference will be paid by the original Government to the

second Government, and, conversely, if (6) exceeds (a), the difference will be recovered by the original Government from the second Government.

The cost of all passages taken by the Government servant after the date of transfer will be debited to the second Government.

note.—A Government servant will not be considered to have been transferred permanently from one Government to another until he is confirmed in a permanent post other than a tenure post, under the latter Government.

2) Deleted.

IV. Incidence of Pensions.

The following rules regulate the adjustment of pensionary charges of Government servants who have served under, one Government or more than one Government. These rules also constitute the agreements relating to the distribution of pensionary charges contemplated by Section 156 of the Government of India Act, 1935.

2) Deleted.

3) For the purposes of these rules—

1. " Length of service " means " length of qualifying service " ;

2. service under a Government includes periods for which a Government servant drew pay or leave salary from that Government, but periods of leave out of India prior to 1st April 1921 should be taken as service under the Government under which the Government servant rendered the service by which the said leave was earned ;

3. service rendered in a department the expenditure on which was debited to a dividedhead before 1st April 1921 should be treated as service under the Central or ProvincialGovernment according as the head in question became Central or Provincial after31st March 1921 ;

4. Foreign Service should be treated as service under the Government which received or remitted, as the case may be, the contribution for pension in respect of such service:

5. Compassionate allowances are treated as pensions.

4) When pensionary charges are apportioned under these rules between different Governments on the basis of length of service, the following, except as provided in Rule 5, should be excluded from the calculation of such service :—periods of probation or training during which the Government servant did not hold a sanctioned charge, periods of such leave as commuted furlough, leave on average pay other than the first four months of each period of such leave and leave on less than average or full pay and in the case of Government servants governed by the Central Government's, Revised Leave Rules, 1933, any period of leave during which leave-salary was drawn other than earned leave not exceeding 90 days in any one spell, and special additions (excluding additions in respect of periods of war service—vide Rule 14 of these rules) to qualifying service of periods during which no qualifying service has been rendered to Government, which are allowed by special rules or orders made by Government, for example, Article 404-A, or the corresponding rules of a Provincial Government. The effect of omitting these periods will be that the pensionary liability in respect thereof will be distributed among the employing Governments in the same proportion as the liability for the rest of the Government servant's service.

5) In the case of pensions which are earned by total service including leave, the pensionary liability should, subject to these rules, be distributed among the employing Governments in proportion to the periods for which the Government servant concerned has drawn pay or leave-salary from each Government.

6) When a deficiency in qualifying service is condoned, the period condoned should be reckoned as service under the Government which condones it.

7) Pensions, including wound or injury pensions and pensions to the dependants of Mutiny Veterans, sanctioned before 1st April 1921, will be debited to the Central Government, if paid outside India/Pakistan and to the Government by which the payment is made, if the payment is made in India/Pakistan.

8) Except as provided otherwise in these rules, pensions sanctioned on or after 1st April 1921 will be adjusted as follows:—

a) Payments outside India :—

i. If a Government servant has served under one Government only, that Government will bear the charge.

ii. If he has served under more than one Government, the pension will be divided among the several Governments in proportion to the length of service under each.

b) Payments made in India :—

(/) Pensions sanctioned before 1st January 1942.

i. If a Government servant has served under one Government only, that Government will bear the pension drawn by him on retirement even though it may be disbursed by another Government.

ii. If a Government servant has served under more than one Government (other than the Central Government) before retiring, his pension will be borne by the Government under which he was serving at the date of retirement.

iii. If a Government servant has served both the Central Government and under on or more other Governments before retiring, the Central Government will be debited with a proportionate share of the pension determined by mere length of service. The balance will be borne by the Government under which he was serving at the date of retirement, or, if that be the Central Government, by the Government under which he was serving prior to his transfer to the Central Government.

note 1.—The initial allocation of a pension made under this rule shall not be altered subsequently merely by reason of its transfer from a place outside India to India or vice versa ; but see Rule 34.

note 2.—In the case of pensions of Government servants transferred from Burma to India , before the 1st April 1937, and retiring on or after that date service rendered under the Government of Burma before that date should be ignored for the purposes of this rule. The effect of ignoring such service will be that the pensionary liability for that service will be distributed among the other employing Governments in the same proportion as the liability for the rest of the Government servant's service. The entire pensionary liability in cases of such transfers from India to Burma is borne by the Government of Burma. In the case of transfers on or after the 1st April 1937, liability of the Government or Governments in India/Pakistan as the case may be, and of the Government of Burma will be limited, unless settled otherwise by mutual agreement, to the pension earned by service under each

note 3.—In respect of pensions sanctioned on or after the 1st April 1937, for Government servants who have rendered a part of their service in Aden prior to its separation—including in theft case any service after separation also—the liability of the Government or Governments in India, as the case may be, and the Colonial Government should be fixed on the basis of length of service, any period of service in Aden for which India recovered pension contribution from the Colonial Government in any individual case being allocated as service in India.

(II) Pensions sanctioned on or after 1st January 1942.

If a Government servant has served under more than one Government (including the Central Government) before retiring, his pension will be divided amongst the several Governments in proportion to the length of service rendered under each. Where the pension rules of the Government concerned differ, the charges may by mutual agreement be distributed in accordance with the principles laid down in rule 24.

9) Special additional pensions sanctioned on or after 1st April 1921, whether paid in Pakistan or outside Pakistan will be treated as separate items and distributed according to the length of service between the different Governments under which the service by which the additional pension was earned was rendered. The allocation should be based on the total period of service in the lower and upper grades combined, without regard to the period of service by which the additional pension can be earned in any one grade alone. See also Rule 11.

note 1.—The- Railway, Posts and Telegraphs and Defence Departments shall be regarded as separate Governments for the purpose of this rule.

note 2.—Note 2 under Rule 8 applies mutatis mutandis to special additional pensions.

10) Wound and injury pensions sanctioned on or after 1st April 1921 will be debited to the Government under which the recipient of the pension was serving when the wound or injury was received.

note.—The Railway, Posts and Telegraphs and Defence Departments shall be regarded as separate Governments for the purpose of this rule.

11) In respect of pensions, sanctioned on or after the 1st April 1921, for Government servants serving in the Irrigation Department, whether paid in Pakistan or out of Pakistan, the liability of the Central Government, in respect of services rendered prior to the 1st April 1921, should be fixed in each case in the proportion which the entire cost of the Irrigation establishment debited to wholly Imperial heads bore to that debited to Provincial or divided heads, or in the case of Madras to the total Public Works Establishment charges ; the proportion being determined on the average of the ten years preceding the 1st April 1921. This rule also appears to special additional pensions dealt with under Rule 9.

12) Pensions sanctioned on or after 1st April 1921 for Military Officers and other ranks, including those of the Indian Medical Service or Department who have been employed partly under the Defence Department and partly under the Civil

Departments of the Central! Government or Provincial Governments, will be distributed in accordance with the principles laid down in Rules 8 (a) (//), and 8 (b) (iii) of these rules between the Provincial Government or Governments concerned, the Central Government (Civil Estimates) and the Defence Services Estimates in proportion to the length of service rendered in the Civil Departments of each Government and in the Defence Department Special additional pensions awarded to Military Officers holding high civil posts will, as laid down in Rule 9, be distributed according to the length of service by which it was earned under the different Governments. These principles will also be applied mutatis mutandis to pensions sanctioned on or after the 1st April 1921 for Civilian Government servants who have been employed partly under the Defence Department; but no share of the pensionary charges of a civilian Government servant belonging to the Army in India Reserve of Officers for the period he is called out for military training will be debitable to the Defence Services Estimates, the share being debited to the Government from which the officer drew pay or leave salary for the period in question.

13) Civil servants who were placed on military duty during the Great War shall be deemed to have served under the Central Government for the period of that duty ; the pensionary charges in respect of that duty being debited to the Defence Department in the case of pensions sanctioned on or after the 1st April 1921. :'

13-A In the case of Civil Government servants who held higher temporary or officiating posts in the Defence Services during the Second World War (1939) to whom Art. 487-A of the Civil Service Regulations applies and for whom pension contributions were originally recovered on the basis of the substantive appointments held by them, the extra pensionary liability should be charged against the Defence Estimates.

14) The pensionary liability in respect of periods of War service rendered by a Government servant prior to civil employment and added to civil qualifying service under the relevant Service Rules is distributed as follows :—

c) In the case of officers and men, who rendered military service in the Great War and are allowed under Article 357-A., C. S. R., to count such service towards civil pension, subject to a maximum of four years, no portion of the pensionary charge in respect of such added service should be debited to Defence Estimates. The entire charge in respect of the added service is debitable to the Civil Department the distribution between employing Governments being made in the same proportion as the liability for the rest of the Government servant's qualifying service.

Service of other kinds in His Majesty's forces during the Great War in the Dominion forces for which the War Office has not accepted pensionary liabilities are allowed to count as service for their Indian pension as m the above sub-paragraph up to a maximum of two years, provided that no such service rendered before the age of 27 years should so count. The pensionary charges for such service should be distributed among the various employing Governments in Pakistan in the manner laid down in sub-clause (a) above.

b) In the case of surplus officers of the Indian Army, who retired under the Royal Warrant of the 25th April 1922 and subsequently obtained Civil employment, the pensionary charges in respect of any special addition to Civil qualifying service are debitable to the Defence Department.

15) Pensions sanctioned on or after 1st April 1921 to the dependants of Mutiny Veterans are debitable to the Central Government (Civil).

16) For the purpose of determining the share of pensionary charges between the Central Government and a Provincial Government, a Government servant, who, during the last three years of his service, served under one Government but was concurrently remunerated by both Governments or who served under and was remunerated by both the Governments simultaneously, should be considered to have served during this period under each of these Governments for a period pro-portionate to the cost which each Government incurred.

17) Deleted.

18) Pensions of Government servants employed in the North-West Frontier Province will be adjusted as follows :—

I. Pensions sanctioned before 1st April 1921 will be adjusted in accordance with Rule 7.

II. Pensions sanctioned between 1st April 1921 and 17th April 1932 (both dates inclusive)will be adjusted as follows :— '

a) If the whole of the pensionary service of the Government servant has been rendered under the Central Government (including the North-West Frontier Province Administration)—

i. If the pension for the 17th April 1932 was paid in the North-West Frontier Province, the charge is debitable to the North-West Frontier Province irrespective of the

place of payment (including England).

ii. If the pension for the 17th April 1932 was paid elsewhere, the charge is debitable to the Central Government irrespective of the place of payment.

b) If the pensioner has served both under the Central Government (including the North-West Frontier Province Administration) and under one or more other Provincial Governments—

i. a proportionate share debitable to a Provincial Government in accordance with Rule 8 (b) (iii) is debitable to the Provincial Government concerned,

ii. a proportionate share debitable to the Central Government under Rule 8 (b) (iii) will be adjusted in accordance with clause (a) above.

III. Pensions sanctioned on or after 18th April 1932 will be adjusted mutatis mutandis in accordance with the principles laid down in Rules 8—10 and 12—14, any service in the North-West Frontier Province Administration in departments which have been provincialised being considered as service under the Government of the North-West Frontier Province.

19) The pensionary charges of Government servants who have rendered service in the Railway Department will be adjusted as follows :—

i. All pensions which were being debited to the Railway Department on 3rd September 1929 will continue to be so debited.

ii. Pensions sanctioned on or aftef3rd September 1929 should be distributed between the Railway Department and other Departments of Governments under which the Government servants served in accordance with the principles laid down in Rules 8 (a) (ii) and 8 (b) (iii).

20) 20. The incidence of pensionary charges of Government servants employed in the Posts and Telegraphs Department is determined as follows :—

I. Pensions sanctioned before 1st April 1921—

a) If paid in a treasury situated in a Governor's province the charge is- debitable to the revenues of that province.

b) If paid in a treasury situated in areas administered by the Central Government, or in a Pakistan State or if paid outside Pakistan—the charge is debitable to the Central Government (Civil).

II. Pensions sanctioned between 1st April 1921 and 3Ist March 1935 (both dates inclusive)—

a) When the whole of the pensionary service of a Government servant other than an officer of the Civil Service of Pakistan or Pakistan Audit and Accounts Service, has been rendered under the Central Government (including the Pests and Telegraphs Department) the charge, other than that debitable to Railways or Defence, will be debited irrespective of the place of payment, i.e., whether it is made in or outside Pakistan—

i. to the Posts, and Telegraphs Department, provided the pensioner was at the date of retirement "serving in that Department;

ii. to the Central Government (Civil), provided the pensioner was at the date of retire-

ment serving in a Department of the Central Government other than the Posts and Telegraphs Department.

b) If the pensioner, other than an officer of the Civil Service of Pakistan or Pakistan Audit and Accounts Service, has served both under the Central Government (including the Posts and Telegraphs Department) and under one or more other Governments—

i. The proportionate share debitable to the Provincial Government, in accordance with 8 (b) (iii) and 18 will be debited to the Government concerned ; -

ii. (ff) the proportionate share debitable to the Central Government under Rule 8 (b) (iii) will be regulated in accordance with II (a) above.

c) In the case of an officer of the Civil Service of Pakistan or Pakistan Audit and Accounts Service, the amount debitable to the Posts and Telegraphs Department will be determined on the length of service rendered in that Department.

III. Pensions sanctioned on or after 1st April 1935—

The pensionary charges will be distributed between the Posts and Telegraphs Department and other Governments and Departments mutatis mutandis in accordance with the principles laid down in Rules 8—10, 12—14 and 18—19.

21) Deleted.

22) Deleted.

23) Notwithstanding anything in these rules,

1. any pension or portion of a pension which would under these rules have been debitable to the old province of Bombay cum Sind, if Sind had not been separated from Bombay, shall be adjusted as provided in paragraph 14 of the Second Schedule to the Government of India (Constitution of Sind) Order, 1936 ;

2. in respect of officers of the joint cadre serving under it, Sind shall liquidate its liability for the pensionary charge in respect of such service by the payment of pension contribution to Bombay.

24) 24. In the case of pensions divisible between the Central Government and one or more Provincial Governments the foregoing rules, in so far as they are applicable, are subject to the observance of the following convention which has been established between the Central Government and the Provincial Governments :—

1. When a pension granted by a Government under its own rules is more generous than that admissible under the rules of another Government, the latter Government will bear only the proportionate share which would be admissible under its own less favorable rules. This principle will come into operation when there is a divergence in the pension codes of two Governments, and a pension calculated under the normal working of one set of rules is more liberal than under the other set of rules. It does not take into account any concessions which may be allowed under the discretionary powers contained in the two sets of rules.

2. When a pensionary concession other than the grant of a compassionate allowance or the condonation of a deficiency in qualifying service is granted by one Government under its own rules (irrespective of whether or not they are more liberal than the rules of another Government) that Government will bear the

resulting increase in pension, unless any portion of the increased liability has been accepted by the other Government or Governments affected. In the event of another Government agreeing to the grant of a concession, the share of the total pension debitable to each Government will be determined on the basis of the length of service under each.

These principles will not apply to military service in respect of any matter in regard to which special orders already exist—e.g., paragraph 192-B of the Pension Regulations for the Army in India.

In respect of pensions divisible between themselves Provincial Governments have by mutual agreement adopted these principles.

note 1.—In the case of a Government servant who has served partly under the Central Government and who retires on or after 2nd March 1938 under the Pension rules of the Government of the Central Provinces and Berar before completing qualifying service of 30 years and is entitled under those rules to a retiring pension, the Central Government's share of his pension will be calculated according to the following formula:—

AY

Central Government's share — x— XC

B X

When C = the total pension admissible,

A = the number of years of qualifying service under the Central Government,

B = the number of years' services which the Government servant would have rendered on attaining the age of 55 years ; or 30 years' service whichever is less,

X = the commutation value at the actual age (next birthday) of retirement, of the pension admissible (C) expressed as number of years' purchase, and

Y = the commutation value of the pension admissible (C), expressed as number of years' purchase, at the age (next birthday) of the Government servant (i) at the date on which he would have completed 30 years' qualifying service or (//) at the date on which he attains the age of 56, i.e., age next birthday after the age of superannuation (assumed as 55 years for this purpose for all classes of Gov-ernment servants) whichever would have come first.

For the purpose of calculating X and Y reference shall be had to the tables prescribed from time to time under Rule 7 of the Central Government's Civil Pension (Commutation) Rules.

This formula will apply only to retiring pensions of Government servants other than those to whom Article 465-A, Civil Service Regulations, would have applied if the Central Government pension rules were applicable.

Note 2.—In the case of a Government servant in Superior Service who has served partly under the Central Government and who retires on a retiring pension on or after the 1st April 1940 under the pension rules of the Government of Sind before completing qualifying service of 30 years, the Central Government's share of his pension will be

calculated in accordance with the formula under Note 1 above.

In the case of such a Government servant who retires on a retiring pension after completing qualifying service of 30 years or more the Central Government's share of pension will be determined according to rule 279-A of the Bombay Civil Services Rules.

Note 3.—In the case of Government servants governed by the pension rules in the Bombay Civil Services Rules, the share of pensionary charges of the Central Government for the period of service rendered under that Government will be calculated under those rules.

25) For the purpose of determining the share of pensionary charges payable by two or more Governments, the service of the pensioner under the several Governments should be expressed in terms of months, 15 days or more being regarded as a month. When the share of pension debitable to a particular Government comes to less than a rupee, it should be neglected.

26) When an adjustment has to be made under these rules between two or more Government!, it may, except as provided in Rule 31, be made either by the payment in lump or in installments of the commuted value of a pension, or in accordance with any special arrangement which may be concerted between the Governments concerned. The system of lump sum adjustments of pensionary Charges by payment of commuted value between the Central Government and Provincial Governments is not however to be applied to pensions which are subject to revision after retirement. In such cases the adjustments with the Governments concerned should be made as pensions are paid with) reference to the actual amounts paid.

27) In adjusting pensionary charges between two or more Governments by payment of Commuted value, the tables of present values prescribed respectively for Officers of non-Asiatic and 'Asiatic Domicile under Rule 7 of the Civil Pensions (Commutation) Rules should be employed, unless the Governments concerned mutually agree to employ any other table.

a) The table prescribed for Officers of non-Asiatic Domicile should be used in the case of—

1. Civil Officers whose domicile at the time of their first appointment to Government service was non-Asiatic, and

2. Officers of the Army, Medical Service, and Navy and Departmental and Warrant Officerswhose domicile at the time of their first appointment to Government service was non-Asiatic.

b) The table prescribed for Officers of Asiatic Domicile should be used in the case of—

1. Civil Officers whose domicile at the time of their first appointment to Government service was Asiatic, and

2. Officers of the Army, Medic..! Service^ and Navy. Departmental and Warrant Officers (including Military Sub-Assistant Surgeons), non-Commissioned officers and men of the Army, whose domicile at the time of their first appointment to

Government service was Asiatic.

c) In respect of the portions of their pensions earned by periods of service under Provincial Governments or Civil departments of the Central Government, such other officers of the Defence Department whose pensions are governed by the Civil Service Regulations should be treated as civil officers for the purposes of clauses (a) (1) and (b) (1) of this rule.

28) The Defence Department's share of a divisible pension should in all cases, excepting those falling under Rule 31, be extinguished by credit of the commuted value of that share to Central (Civil) by debit to Defence, the adjustment being made as and when each case arises. This procedure will have the effect of converting the Defence Department's share of the divisible pension into one relating to Central (Civil) for all purposes and will not in any way affect the arrangement that may be agreed upon for the adjustment of pensions between the Central and Provincial Governments.

29) The provisions contained in the preceding rule will be applied covers for the settlement of the civil shares of military pensions which are not subject to revision after retirement. That is to say, the civil share of a divisible pension debitable to a province or to the Central Government (Civil) will be extinguished by credit of the commuted value of that share to Defence by debit to Central (Civil), the adjustment being made as and when each case arises. The Defence Account Officer will report periodically to the Provincial Accountant General the amount of pensions paid in respect of cases where the arrangement between the Central and the Provincial Governments concerned for the adjustment of pensions is with reference to actual payments. This report should also cover cases where a pension which has been adjusted as provided in this rule is subsequently transferred for payment in the United Kingdom.

30) Pensionary charges of Government servants who have served under the Posts and Telegraphs Department and another Department of the Central Government (with the exception of the Railway Department) will, except in cases falling under Rule, 31, be adjusted in the following manner. In the case of such a pension sanctioned on or after 1st April 1938, if the actual monthly pension payments are not made at the Post Office and the Government servant concerned was not borne on the cadre of the Posts and Telegraphs Department at the time of retirement, the Posts and Telegraphs Department will be debited with the capitalised value of the share of pension debitable to it according to the length of service rendered in that Department, and the entire pension will then become a charge against Central Government (Civil). In cases in which the actual monthly pension payments are made by the Posts and Telegraphs Department that Department will be credited with the capitalised value of the share of pension which is debitable to the other Departments according to the length of service principle, and the entire pension will then become a charge on the Posts and Telegraphs Department. These provisions apply also in cases where the pensions are divisible between the Crown Representative's Department and the Posts and Telegraphs Department.

In cases where the pensions are divisible between the Posts and Telegraphs Department and the Railway Department, the adjustment will be made on the basis of actual pensions paid.

31) The system of adjustment between Governments or Departments by payment of commuted value does not apply to pension’s payable in England.

32) When a portion of a pension which is debitable to more than one Government is commuted by payment of the capitalised value of a portion of his pension to the pensioner, the amount commuted may be taken as being in absorption or reduction of the shares debitable to the different Governments in the order in which those shares rise from the least to the largest amount, except in the case of pensions paid by the High Commissioner for Pakistan in the U. K. where the amount commuted is taken first in absorption or reduction of the share debitable to Defence estimates.

Thus, if, out of a pension of Rs. 400 per month which is apportioned as follows:—

Rs.

Government A 80

Government B 100

Government C 220

Rs. 100 is commuted; the commutation will have the effect of extinguishing the share of Rs. 80 debitable to Government A and reducing from Rs. 100 to Rs. 80 the share debitable to Government B.

The capitalised value of the amount commuted should, in such a case, be debited to Government A and B in proportion to the amounts by which their monthly shares of the pension have been reduced.

In respect of pensions which are divisible between the Central Government and a Provincial Government, the Central Government may authorise the debit to Central Revenues of the whole commuted value of a portion of the pension not exceeding the commuted value of the share of the pension debitable to it, if the Provincial Government concerned cannot find funds to meet the payment of its share of commuted value.

33) Commutations in respect of pensions adjustable between Sind and Bombay, which are paid in India or by the High Commissioner in England will be divided into two portions according to the length of pre-separation and post-separation service of the Government servant, and the portion relating to the pre-separation service will be shared between Bombay and Sind in the ratio of 85 :15.

34) When the payment of a pension which was sanctioned after 31st March 1921 and paid outside India is transferred to India, and the transfer involves the payment by one Government of a charge for which another Government is responsible under Rule 8 (b) (i), the adjustment of the charge will be effected in accordance with Rule 26, In the reverse case of transfer outside India of such a pension paid in India, the classification of the payments made out of India will be the same as it was at the time of the transfer.

35) The allocation of pensionary charges of the officers and subordinate establishments of the Ecclesiastical Department will be as follows :—

i. With effect from the 1st April 1942 the Defence Services, the Civil and the Railway Estimates, will contribute towards these pensionary charges in accordance with rule 21 of the Ecclesiastical Charges Allocation Rules, 1940 ; an extract of the rule is given below :—

"21. Twenty per cent, of the expenditure incurred during a year on the pay including overseas pay and leave pay but excluding the allowances of (i) the Bishops of Calcutta and Bombay, so long as the present incumbents remain in office, (ii) Chaplains on the Indian Ecclesiastical Establishment and (iii) subordinate ecclesiastical (church and cemetery) establishments holding pensionable posts shall be taken as representing the charges.

Subordinate ecclesiastical (church and cemetery) establishments, who are in receipt of the benefits of provident fund and gratuity in lieu of pension, shall be deemed to be holding pensionable posts for the purpose of this rule.

In respect of service rendered before the 1st April 1942, no recovery of pensionary charges will be made from the Defence Services and the Railway Estimates."

ii. The pensionary charges in respect of pensions already sanctioned before the 1st April 1942, will continue to be allocated in accordance with the ordinary rules in this Appendix except that the Incidence of pensions of Chaplains will be governed by the following rule :—

the Pensions of Chaplains sanctioned prior to the 1st April 1928 will be treated as a charge against „„ Defence Services Estimates if paid or adjusted in India, and as a civil charge against Central Revenues if paid out of India and adjusted finally in the Home accounts ; provided that if a Chaplain rendered military service during the Great War, the portion of this pension corresponding to that services will be charged against Defence Services Estimates. Pensions sanctioned from the 1st April 1928 will be adjusted in accordance with the ordinary rate in this Appendix,'

V. Incidence of charges for Bonus in respect of Government servants who are employed on Bonus terms and who serve under more than one Government.

The Government to which a subscriber to a special provident fund originally belongs is primarily responsible for payment of bonus and interest on his subscriptions to the Fund. When the services of a subscriber to such a fund are lent to another Government, the borrowing Government may be required to pay the bonus contribution to the lending Government under such arrangement as may be settled between the two Governments concerned.

The recoveries from the borrowing Government shall be classified as reduction of charges under the major head " 55—Superannuation Allowances and Pensions—Donations to Provident Funds ".

In the case of Commercial Departments or Undertakings in which the payment of bonus to Special Provident Funds is debited to working expenses the recoveries should be adjusted as reduction of charge under the appropriate head of account concerned.

VI. Incidence of Government Contribution to Indian Civil Service Family Pensions.

With effect from the 1st April 1937, the contribution payable by Government in respect of Indian Civil Service Family Pensions should be allocated in accordance with the following principles:—

1. Where the family pensions were sanctioned before the 1st April 1921, the liability for the Government share of the pension should be wholly central.

2. Where the family pensions were sanctioned on or after the 1st April 1921, the allocation of the Government contribution should follow the allocation of the annuity of the officer in respect of whom the family pension is paid, and no fresh allocation should be made in cases where the officers drew pension in undivided India but the family pensions were paid in England, or vice versa.

3. In the case of an officer dying after 1st April 1921, without drawing pension, the contribution should be allocated on the same basis as would be followed had the officer retired from service on the date on which he died.

Note 1.—The principles of clauses (2) and (3) also apply in the case of allocation of the donation of £250 payable to a female orphan on marriage, which is provided by Government under Rule 19 (2) of the Indian Civil Service Family Pension Fund Rules.

Note 2.—Deleted

Note 3.—In respect of Indian Civil Service Officers who have served in Burma, retiring after 1st April, 1937, the allocation of Government contribution to family pensions should follow the principles of clauses (2) and (3) above.

2. The following basis of allocation should be followed in the case of Bombay-Sind joint cadres :—

a) In the case of family pension sanctioned prior to 1st April 1936, the allocation should be made on the same basis as the annuity of the officer.

b) In the case of family pensions sanctioned on or after 1st April 1936, the allocation should be made in proportion to the length of service under each Government—-the term "length of service " being interpreted to mean completed service.

3. The allocation of the Government contribution to the Family Pension Fund will be made by the authority who disbursed the annuity in cases where both the annuity and the family pensions are paid outside Pakistan. Where, however, the allocation of the contribution has to be determined afresh with reference to the record of service of the officer, the disbursing authority should allocate the contribution on the basis of data which may be obtained from the Audit Officer concerned in Pakistan.

The agency for allocating the contribution, where the family pension is paid in Pakistan should be the Audit Officer who issued the authority for payment of the annuity of the officer in Pakistan or would have issued the authority had the annuity been paid.

VII. Incidence of Government contribution to the Indian Civil Service (Non-European Members) Provident Fund,

The contribution payable in each case under Rule 6 of the Indian Civil Service (Non-European Members) Provident Fund Rules should be apportioned among the Governments concerned in accordance with the principle laid down in Rule 8 (a) (//) of the Rules regulating the incidence of pensions. This rule applies also to officers borne on join i cadres.

Note.—In allocating the contribution in respect of officers of the Bombay-Sind joint cadre the term' length of service' occurring in the rule quoted above, should be interpreted to mean completed service.

VII-A. Incidence of Family Pensions in respect of Military and Naval officers

Family Pensions in respect of Military or Naval Officers granted under the Army Regulations or the Regulations for the Royal Pakistan Navy—whether at the ordinary or other rates—are charged to the Defence Services Estimates, even though the officers concerned may have served under Civil Departments of the Central or Provincial Governments. Family pensions in respect of Military or Naval officers in civil employ granted under the provisions of Section III of Chapter XXXVIII of the Civil Service Regulations or the Superior Civil Services (Extraordinary Pensions) Rules or under similar rules framed by Provincial Governments are debited wholly to the Civil Department—Central or Provincial—as the case may be.

C.—Other Charges

VIII. Incidence of expenditure involved in Audit and keeping Accounts. The following rules govern the incidence of expenditure on Audit and Accounts:—

i. Under paragraph 13 (1) of the Government of India (Audit and Accounts) Order, 1936 (hereinafter referred to in these rules as the Order), the Auditor General is responsible for the audit of all expenditure from the revenues of the Federation and of the Provinces, and of certain accounts specified therein. In conducting such audit the Auditor General performs a statutory function entrusted to him and the cost of this function is a charge of the Central Government.

ii. If a Provincial Government requests the Auditor General to arrange for a more detailed or a local audit of expenditure, transactions or accounts which relate to or form part of the accounts of the Province, the criterion for deciding the incidence of the expenditure involved in such audit is whether or not the Auditor General agrees to do the work as part of this legitimate statutory functions. If he does, the cost of the audit should be treated as a charge of the Central Government, since what is involved is an extension of audit for which the Auditor General is statutorily responsible. The fact that such audit is undertaken in a single Province is not a decisive consideration in the apportionment of cost as the extent of audit to be conducted in any case is determined by the Auditor General in consultation with the Governor General.

iii. The Auditor General is not responsible ab initio for the audit of any accounts mentioned in paragraph 13 (2) of the Order, but when he undertakes the audit of any such accounts he becomes statutorily responsible for the work. In this case also, the cost of audit is a charge of the Central Government.

iv. The Auditor General is not statutorily responsible for the audit of the accounts of local or quasi-public bodies whose accounts do not constitute part of the accounts of the Federation or of any Province. Such audit can be undertaken by the Auditor General only on a " consent" basis and on such terms and conditions as may be settled between him (after consultation with the Governor General) and the Governor of the Province concerned.

v. Expenditure involved in keeping the accounts of a Province, in so far as the responsibility for keeping such accounts remains with the Auditor General under

paragraph 11 of the Order, is a charge of the Central Government. The cost of keeping such accounts of a Province as are covered by the Initial and Subsidiary Accounts Rules issued by the Governor General under paragraph 11 (3) of the Order is a charge of the Province concerned. Similarly, if in any Province the Auditor General is relieved of the responsibility for the keeping of the accounts of any particular service or department of a Provincial Government in pursuance of paragraph 11 (2) of the Order, the cost of keeping such accounts will be a liability of the Government of the Province.

vi. The maintenance of the internal accounts of a department of a Province is part of the ordinary duties of a Provincial Government and is therefore a Provincial responsibility. Thus, it the Auditor General is asked to scrutinise or advise on the modification of an existing system of internal accounts kept in a department of a Province, such work can be undertaken by him on a consent basis and on specified terms and conditions as in rule (/v) above.

IX. Incidence of 'Grants of 'Land and Alienations.

Provincial Governments receive compensation from the revenues of the Central Government for all grants of land and assignments or remissions of land revenue sanctioned on or after the 1st April 1921 in favour of officials and non-official in recognition of exceptional services rendered by them to the Central Government.

1) The value of compensation for grants of land, etc., by the Defence Department should be debited against the Defence Services Estimates.

2) All special pensions and Jagirs in the form of assignments of land revenue sanctioned for Military Officers on a date previous to the 1st April 1921 under the undivided Government of India Special War Rewards Scheme should also be debited to the Defence Services Estimates.

X. Incidence of the cost of Police Functions on Railways including the cost of pro feeling Railway Bridges.

Police functions in Railways are divided into three categories :—

a) Crime—for which Civil Governments are entirely responsible and the expenses of which these Governments have to pay.

b) Order—for which Civil Governments are responsible but the expenses of which Railways have to pay, and

c) Watch and Ward—for which Railways bear both responsibility and cost.

Special requisitions on the police by Railways for (c) must be paid for by the latter: special requisitions for (a) beyond what a Civil Government considers necessary should also be debited to Railways. But Railways cannot be called upon to pay for special measures under (a) which a Civil Government considers necessary.

2) The following rules regulate the incidence of the cost of protecting railway bridges :—

1. Railway bridges, in common with railway goods and premises, will ordinary be protected by watchmen in the employ of the Railway concerned.

2. In the event of the replacement of these watchmen by military or police guards :—

a) When the services of the military or police guards are placed at the disposal of the

Railway at the request of the Railway Administration, the cost of the guards will fall upon the Railway.

b) If the substitution is made on general grounds of State policy and the service is taken over by the Police, Defence Services or other public service department as part of their regular duties, the charges will fall upon the Government and will be debited to Police, Defence Services or the public department concerned, as the case may be.

XI. Incidence of the cost of (I) Forest Surveys carried out by the Survey of Pakistan and (2) Forest maps prepared by that Department.

The rules governing the incidence of the cost of (1) Forest Surveys carried out by the Survey of Pakistan and (2) Forest maps prepared by that department are given in Chapter IX of the Survey of India Handbook of Topography.

XII. Incidence of the charges relating to the maintenance and demarcation of and disputes over boundaries.

The incidence of these charges is regulated by the following principles:—

A. Between a Pakistan State and Pakistan (Governors' Provinces and Centrally Administered Areas).—All charges relating to boundaries will be shared equally by the parties concerned, provided that, where a boundary dispute is referred to arbitration, the decision of the arbitrator in respect of costs also should be sought and the costs allocated accordingly and that, where agreements with states in respect of boundaries exist, the allocation of costs will be in accordance with the terms of those agreements.

B. Between a Pakistan State and a Foreign Country.

a) Maintenance.—Half the maintenance charges should be borne by the Pakistan State the other half being recovered as far as practicable from the Foreign Country, failing which the Foreign Country's share will be borne by the Central Government.

b) Demarcation and Disputes.—Charges relating to demarcation of boundaries and boundarydisputes will be borne by the Central Government under Entry 3 of the Federal Legislative List subject to such recovery as may be made from the Foreign Country.

C. Between a Foreign Country and Pakistan (i.e., Governors' Provinces or Centrally Ad ministered Areas).

a) Maintenance.—Half the maintenance charges will be borne by the Governor's Province or the Centre, in the case of a Chief Commissioner's Province as the case may be, the other half being recovered, as far as practicable, from the Foreign Country, failing which, the Foreign Country's share will be borne by the Central Government.

b) Demarcation and Disputes.—Charges relating to demarcation of boundaries and boundary disputes will be borne by the Central Government under Entry 3 of the Federal Legislative List subject to such recovery as may be made from the Foreign Country.

Notes 1 and 2. Deleted.

D. In cases where streams or other water courses form the boundary and where the ordinary principle of median lire applies, the Governments concerned i.e., Pakistan State, Foreign Country or Pakistan will bear the cost of maintenance of the boundary line on its side. Where a separate set of survey marks is maintained by each of the two Governments on its side, the cost of maintenance of the survey marks should be borne by the Government concerned.

D.—Receipts

XIII. Incidence of Leave Salary and Pension Contributions recovered in respect of Government servants lent on Foreign Service.

Contributions towards leave salary and pension recovered on behalf of a Government servant in foreign service are creditable to the Government (Central or Provincial) under which he was permanently employed at the time of his transfer to foreign service.

Note.—Deleted.

2) Contributions towards the leave salary and pension of Military Officers and others in permanent Military employ, including those in temporary Civil employ, should be adjusted in the Defence Services accounts, while the contributions in respect of such officers in permanent Civil employ should be credited to Civil estimates. When a Government servant on whose behalf the contributions are received belongs to the Posts and Telegraphs Department or Railways the credits should be passed on to the Department concerned.

Note of Posting of Corrections

Serial number of correction

Article affected

Date of posting


Article affected

Date of posting


Article affected

Date of posting


Serial number

of correc-

tion

Article affecte

d

Date

of posting

Serial number

of correctio

n

Article affected

Date of posting


Article affected

Date

of posting


Serial number of correc-tion

Article affected

Date of posting


Article affected

Date of

posting


Article affected

Date of

posting

Note of Posting of Corrections.


Article affected

Date of posting


Article affected

Date of

posting


Article affected

Date of

posting

PAKISTAN

[AUDIT AND ACCOUNTS] ORDER

(21 OF 1973)

[11th October, 1973]

Preamble: Whereas it is expedient to determine the terms and conditions of service, the term of office and the powers and functions of the Auditor-General of Pakistan;

Now, therefore, in exercise of the powers conferred by clause (3) of Article 168 and Article 169 of the Constitution of the Islamic Republic of Pakistan, the President is pleased to make the following Order, namely:—

I.—INTRODUCTORY

1) Short title and commencement :

This Order may be called the Pakistan (Audit and Accounts) Order, 1973.

2. it shall come into force at once.

2) Definitions : In this Order, unless there is anything repugnant in the subject or context,—

a) "accounts" includes, in relation to commercial undertakings of a Government, subsidiary accounts;

b) "appropriation accounts" means accounts relating to expenditure brought into account during a financial year to the several items specified in the schedules of authorised expenditure authenticated under Article 83 or, as the case may be, Article 123 of the Constitution ;

c) "Auditor-General" means the Auditor-General of Pakistan ;

d) "rules" in relation to leave, pension and other conditions of service, includes regulations and orders; and

e) "pension" includes ordinary pension, special additional pension and gratuity.

II.—THE AUDITOR-GENERAL OF PAKISTAN

3) Salary : The salary of the Auditor-General shall be at the rate of pay admissible to a Secretary to the Federal Government :

Provided that, if the person who is appointed as Auditor-General holds or enjoy pension or other retirement benefits, his salary under this paragraph shall be reduced by the amount of such pension or retirement benefits so held or enjoyed by him.

4) Term of office:

1. An Auditor-General shall, unless he sooner resigns or is removed from office in accordance with the Constitution, hold office until he attains the age of fifty-eight years or until he completes the term of three years in that office, whichever first occurs.

2. The Auditor-General shall not hold any other office of profit in the service of Pakistan or occupy any other position carrying the right to remuneration for the

rendering of services.

5) Resignation: The Auditor-General may at any time by writing under his hand addressed to the President resign his office.

6) Leave :

1. A person who, immediately before his appointment as Auditor-General, was in the service of Pakistan may be granted leave during, but not after the termination of his tenure of office, in accordance with the rules for the time being applicable to the service to which, at the date of his appointment as Auditor-General, he belonged.

2. Any other Auditor-General may be granted leave on such terms and conditions as may be prescribed by an Order of the President.

3. The power to grant or refuse leave to the Auditor-General, and to revoke or curtail leave granted to him, shall vest in the President.

7) Pension:

1. A person who, immediately before his appointment as Auditor-General, was in the service of Pakistan shall, on retirement, be eligible—

a) if he was entitled to any pension upon retirement from the service to which on the date of such appointment he belonged or the post or office which on such date he held, for such pension as is admissible under the rules for the time being in force in relation to such service, post or office, his service as Auditor-General being reckoned for the purposes of those rules as service for such pension ; and

b) if he was not entitled to any pension upon retirement from the service to which on the date of such appointment he belonged or the post or office which on such date he held but was entitled to the benefit of a Contributory Provident Fund, for such benefit as is admissible under the rules for the time being in force in relation to such service, post or office, his service as Auditor-General being reckoned for the purposes of those rules as service entitling him to the benefit of such Fund.

2. Any other Auditor-General shall be eligible for such retirement benefits, if any, as may be determined by Act of Parliament or, until so determined, by an Order of the President.

8) Other conditions of service : Subject to the provisions of Articles 168 and 250 of the Constitution, the conditions of service of the Auditor-General, including his emoluments during any period of duty out of Pakistan and his travelling allowances while travelling on duty, shall be determined by the rules for the time being applicable to an officer holding the rank of Secretary to the Federal Government :

Provided that nothing in this Article shall have effect so as to give to an Auditor-General who was on the date of his appointment in the service of Pakistan less favorable terms in respect of any of the matters aforesaid than those to which he would be entitled as member of the service to which he belonged on the date of his appointment as Auditor-General, his service as Auditor-General being treated for the purposes of this proviso as continuing service in the service to which he belonged.

III.—FUNCTIONS AND POWERS OF THE ADVOCATE-GENERAL

9) Accounts:

1. Subject to the provisions of this Article, the Auditor-General shall be responsible for

the keeping of the accounts of the Federation and of each Province, other than the accounts of the Federation relating to Defence or Railways :

Provided that the President may by any general or special order, require the Auditor-General to keep the accounts of the Federation relating to Defence or Railways or the accounts of any authority or body established by the Federation or a Province.

2. As respects accounts of the Federation, the President and as respects accounts of a Province, the Governor may, after consultation with the Auditor-General, make provision by rules for relieving the Auditor-General of responsibility for the keeping of the accounts of any particular service or department.

3. The President may, after consultation with the Auditor-General, make provision by rules relieving the Auditor-General of responsibility for keeping accounts of any particular class or character.

4. The Auditor-General shall, from the accounts kept by him and by other persons responsible for keeping public accounts, prepare in each year accounts (including in the case of accounts kept by him, appropriation accounts) showing the annual receipts and disbursement for the purpose of the Federation and of each Province, distinguished under the respective heads thereof, and shall submit those accounts to the Federal Government or, as the case may be, to the Government of the Province on such dates as he may, with the concurrence of the Government concerned, determine.

5. Notwithstanding anything contained in this Article, the Auditor-General shall comply with any general or special orders of the President or, as the case may be, a Governor as to the head of account under which any specified transaction or transactions of any specified class is, or are, to be included :

Provided that, before issuing any such order as aforesaid, the President or, as the case may be, the Governor shall consult the Auditor-General.

10) General Financial Statement : It shall be the duty of the Auditor-General to prepare annually in such form as he, with the concurrence of the President, may determine and to submit to the President a General Financial Statement incorporating a summary of the accounts of the Federation and of all the Provinces for the last preceding year and particulars of their balances and outstanding liabilities and containing such other information as to their financial position as the President may direct to be included in the statement.

11. Audit

1. It shall be the duty of the Auditor-

General—

i. to audit all expenditure from the revenues of the Federation and of the Provinces and to ascertain whether moneys shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it;

ii. to audit all transactions of the Federation and of the Provinces relating to debt, deposits, sinking funds, advances, suspense accounts and remittance business ;

iii. to audit all trading, manufacturing and profit and loss accounts and balance-sheets kept by order of the President or of the Governor of a Province in any department of the Federal Government or of a Province ; and

iv. to audit the accounts of any authority or body established by the Federation or a Province ; and in each case to report to the President or, as the case may be, to the Governor on the expenditure, transactions or accounts so audited by him.

2. The Auditor-General may, with the approval of, and shall if so required by, the President or the Governor of any Province, audit and report on—

a) the receipts of any department of the Federal Government or, as the case may be, of the Province; and

b) the accounts of stores and stock kept in any Office or department of the Federal Government or, as the case may be, of the Province.

3. The President or the Governor of a Province may, after consultation with the Auditor-General, make regulations with respect to the conduct of audits under clause(2).

12) Sanctions accorded by the Auditor-General:

If the President appoints an independent officer to audit sanctions to expenditure accorded by the Auditor-General, the Auditor-General shall produce for inspection by that officer all books and other documents relating thereto and give him such information as he may require for the purposes of audit.

13) Supply of information by the Auditor-General: It shall be the duty of the Auditor-General, so far as the accounts for the keeping of which he is responsible enable him so to do, to give to the Federal Government and to the Government of every Province such information as they may from time to time require, and such assistance in the preparation of their Annual Budget Statements as they may reasonably ask for.

14) Supply to Auditor-General of Government publications, etc. : The Federal Government and the Government of every Province shall—

a) supply to the Auditor-General free of charge the annual budget estimates of the Federation or of the Province and any other publications issued by a department of the Federal Government or of the Province which he may require for the purposes connected with his audit functions ; and

b) give to him such information as he may require for the preparation of any account or report which it is his duty to prepare.

15) Inspection by Audit: The Auditor-General shall have authority to inspect Government treasuries and such offices responsible for the keeping of initial or

subsidiary accounts as submit accounts to him.

16) Books, etc., where to be sent: The Auditor-General shall have authority to require that any books and other documents relating to transactions to which his duties in respect of audit extend shall be sent to such place as he may appoint for inspection by him :

Provided that, if the President or the Governor of a Province certifies that any such book or document is a secret book or document, the Auditor-General shall accept as a correct statement of the facts stated in that book or document a statement certified as correct by the President or, as the case may be, by the Governor.

17) Repeal: The Pakistan (Audit and Accounts) Order, 1952 (G. G. O. No. 9-A of 1952) is hereby repealed.

Questions with Answers

Q. 1. Describe the provisions of the Constitution of the Islamic Republic of Pakistan, 1973 relating to the Powers and Duties of the Auditor-General of Pakistan.

Ans. Provisions relating to the Powers and Duties of Auditor-General are contained in Articles 168-171 of the Constitution- of Pakistan, 1973. These Articles are as follows:168) Auditor-General of Pakistan:

1. There shall be an Auditor-General of Pakistan, who shall be appointed by the President.

2. Before entering upon office, the Auditor-General shall make before the Chief Justice of Pakistan oath in the form set out in the Third Schedule.

3. The terms and conditions of service, including the term of office, of the Auditor-General shall be determined by Act of Majlis-e-Shoora (Parliament) and, until so determined, by Order of the President.

4. A person who has held office as Auditor-General shall not be eligible for further appointment in the service of Pakistan before the expiration of two years after he has ceased to hold that office.

5. The Auditor-General shall not be removed from office except in the like manner and on the like grounds as a Judge of the Supreme Court.

6. At any time when the office of the Auditor-General is vacant or the Auditor-General is absent or is unable to perform the functions of his office due to any cause, such other person as the President may direct shall act as Auditor-General and perform the functions of that office.

169) Functions and powers of Auditor-General: The Auditor-General shall, in relation to—

a) The accounts of the Federation and of the Provinces; andb) The accounts of any authority or body established by the Federation or a

Province; perform such functions and exercise such powers as may be determined by or under Act of Majlis-e-Shoora (Parliament) and, until so deter-mined, by Order of the President.

170) Power of Auditor-General to give directions as to accounts: The accounts of the Federation and of the Provinces shall be kept in such form and in accordance with such principles and methods as the Auditor-General may, with the approval of the President, prescribe.

171) Reports of Auditor-General: The reports of the Auditor-General relating to the accounts of the Federation shall be submitted to the President, who shall cause them to be laid before the National Assembly and the reports of the Auditor-General relating to the accounts of a Province shall be submitted to the Governor of the Province, who shall cause them to be laid before the Provincial Assembly.

Q. 2. Enumerate the functions and powers of the Comptroller and Auditor-General of Pakistan, in relation to accounts, under the Pakistan (Audit and Accounts) Order, 21 of 1973.

Ans. As laid down in paragraphs 9, 10, 11, 12, 15, 14, 15 and 16 of the Pakistan

(Audit and Accounts) Order, 1973 the powers and duties of the Comptroller and Auditor-General of Pakistan in relation to accounts are as below :—

1) Accounts : To be responsible for the keeping of the accounts of the Federation and of each Province, other than the accounts of the Federation relating to Defence or Railways :

i. The President may, by any general or special order, require the Auditor-General to keep the accounts of the Federation relating to Defence or Railways or the accounts of any authority or body established by the Federation or a Province (Provision).

ii. As respects accounts of the Federation, the President and as respects accounts of a Province, the Governor may, after consultation with the Auditor-General, make provision by rules for relieving the Auditor-General of responsibility for the keeping of the accounts of any particular service or department.

iii. The President may, after consultation with the Auditor-General, make provision by rules relieving the Auditor-General of responsibility for keeping accounts of any particular class or character.

iv. The Auditor-General from the accounts kept by him and by other persons responsible for keeping public accounts, prepare in each year accounts (including in the case of accounts kept by him, appropriation accounts) showing the annual receipts and disbursement for the purpose of the Federation and of each Province, distinguished under the respective heads thereof, and shall submit those accounts to the Federal Government or, as the case may be, to the Government of the Province on such dates as he may, with the concurrence of the Government concerned, determine.

v. (v) Notwithstanding anything contained in this Article, the Auditor-General shall comply with any general or special orders of the President or, as the case may be, a Governor as to the head of account under which any specified transaction or transactions of any specified V class is, or are, to be included :

vi. Before issuing any such order as aforesaid the President or, as the case may be, the Governor shall consult the Auditor-General.

2) General Financial Statement: To prepare annually in such form as he, with the concurrence of the President, may determine and to submit to the President a General Financial Statement incorporating a summary of the accounts of the Federation and of all the Province for the last preceding year and particulars of their balances and out-standing liabilities and containing such other information as to their financial position as the President may direct to be included in the statement.

3) Audit :

i. It shall be the duty of the Auditor-General—

a) to audit all expenditure from the revenues of the Federation and of the Provinces and to ascertain whether moneys shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it:

b) to audit all transactions of the Federation and of the Provinces relating to debt, deposits, sinking funds, advances, suspense accounts and remittance business ;

c) to audit all trading, manufacturing and profit and loss accounts and balance-sheets kept by order of the President or of the Governor of a Province in any department of the Federal Government or of a Province; and

d) to audit the accounts of any authority or body established by the Federation or a Province ; and in each case to report to the President or, as the case may be, to the Governor on the expenditure, transactions or accounts so audited by him.

ii. May, with the approval of; and shall if so required by the President or the Governor of any Province, audit and report on—

b) the receipts of any department of the Federal Government or, as the case may be, of the Province ; and

c) the accounts of stores and stock kept in any office or department of the Federal Government or, as the case may be, of the Province.

iii. The President or the Governor of a Province may, after consultation with the Auditor-General, make regulations with respect to the conduct of audits under clause (2).

4) Sanctions accorded by the Auditor-General: If the President appoints an independent officer to audit sanctions to expenditure accorded by the Auditor-General, the Auditor-General shall produce for inspection by that officer all books and other documents relating thereto and give him such information as he may require for the purposes of audit. (Para. 12)

5) Supply of information by the Auditors-General: It shall be the duty of the Auditor-General, so far as the accounts for the keeping of which he is responsible enable him so to do, to give to the Federal Government and to the Government of every Province such information as they may from time to time require, and such assistance in the preparation of their Annual Bud jet Statements as they may reasonably ask for. (Para. 13)

6) Supply to Auditor-General of Government publications, etc. : The Federal Government and the Government of every Province shall—

i. supply to the Auditor-General free of charge the annual budget estimates of the Federation or of the Province and any other publications issued by a department of the Federal Government or of the Province which he may require for purposes connected with his audit functions ; and

ii. give to him such information as he may require for the preparation of any account or report which it is his duty to prepare. (Para. 14)

7) Inspection by Audit: The Auditor-General have authority to inspect Government treasuries and such offices responsible for the keeping of initial or subsidiary accounts as submit accounts to him.

(Para. 15)

8) Books, etc., where to be sent: The Auditor-Genera! have authority to require that any books and other documents relating to transactions to which his duties in respect of audit extend shall be sent to such place as he may appoint for inspection by him ;

If the President or the Governor of a Province certifies that any such book or document is a secret book or document, the Auditor-General shall accept as a

correct statement of the facts stated in that book or document a statement certified as correct by the President or as the case may be, by the Governor.

(Para. 16)

Q. 3. Describe briefly the general outlines of the system of Government accounts.

Ans. The general outlines of the system of accounts of the Federal and Provincial Governments are briefly stated as follows:—

Receipts: All receipts in Pakistan on behalf of the Federal and Provincial Governments are paid into a treasury or the Bank. Except as provided in the following Para, the initial accounts of such receipts are maintained at the treasury.

Receipts realised in the Railway, Defence, Posts and Telegraphs, Public Works, Forest and any other departments which may be authorised in this behalf are paid into a treasury or the Bank in lump and are accounted for at the treasury merely as receipts on behalf of such departments. The detailed accounts of such receipts are kept by the departmental officers concerned.

Payments in Pakistan on behalf of the Federal and Provincial Governments are ordinarily made either at a treasury or the Bank; some departmental officers are, however, authorised to withdraw sums in lump from a treasury or the Bank for making payments. In the former case, the initial accounts of payments are kept at the treasury. In the latter case such accounts are maintained by the departmental officer concerned.

The accounts referred to in this clause do not relate to the accounts maintained by Government servants in respect of expenditure incurred from permanent advances.

Monthly Accounts : At the beginning of each month each Accountant-General receives from the treasuries under his jurisdiction monthly accounts supported by the requisite schedules, vouchers, etc., in respect of the transactions which took place in the treasury during the previous month,

"All Provincial and those Central treasuries, which render accounts to Provincial Accountants-General submit a double set of accounts, one for transactions of the Provincial Governments and the other for the transactions of the Federal Government. Federal treasuries, which render accounts to the Accountant-General, Pakistan Revenues, furnish, however, only a single account, in which any transactions on behalf of Provincial Governments are accounted for under the appropriate Remittance head pending adjustment against the balances of the Province concerned.

Officers of the Civil Departments who pay their receipts into or withdraw moneys for expenditure from, the Public Account in lump submit detailed accounts of their transactions to their respective Account Officers. Some Departmental officers are required to render to the Account Officer compiled accounts with suitable abstracts of their transactions classified under prescribed heads of accounts.

Departmental Classified and Consolidated Abstracts: From the accounts furnished by Treasuries and Civil Departmental officers. Departmental Classified Abstracts are compiled by the civil Account Officers showing the monthly receipts and payments pertaining to each Department for the whole account circle classified under the relevant major, minor and detailed heads. Separate Classified Abstracts are maintained for each Department, each group of small Departments or each major head or group of major heads of account not relating to any particular department or departments according to local

convenience. The transactions adjustable against a department or against a major head not relating to any particular department which are intimated to the Civil Account Officer by another Account Officer as well as all book adjustments against a departmental or other major head which are initiated in the Account office itself are also incorporated in the relevant Departmental Classified Abstracts so that the latter may include monthly all transactions of whatever nature connected with the receipts and payments pertaining to each department or major head of account. From these classified abstracts, separate Depart* mental Consolidated Abstracts showing the progressive totals month by month under major, minor and detailed heads of revenue receipts and service payments are compiled. Separate Consolidated Abstracts are maintained for each Department or Major head of account or for a group of Departments or Major heads of account as may be found convenient.

The Departmental Classified Abstracts and the Departmental Consolidated Abstracts for the Central Departments are compiled separately from those for Departments of the Provincial Government.

The transactions relating to Debt and Remittance heads appearing in the Treasury Cash Accounts and Lists of Payments, and in the Departmental and other Abstract.; are collected for the whole circle of account under each head of account from month to month in a Detail Book. From the figures in the Detail Book, the Consolidated Abstract of Debt and Remittance transactions is prepared showing the progressive totals month by month under each major head in the Debt and Remittance Section of the accounts as well as is under such minor and detailed heads as may be found necessary

Separate Detail Books and Consolidated Abstracts are compiled for Federal and Provincial transactions.

Abstract of Major Head Totals: The final stage of compilation is the preparation of the Abstract of Major head totals showing the receipts and disbursements by major heads during and to end of the month from the Departmental Consolidated Abstracts and the Consolidated Abstracts of Debt and Remittance transactions. From these Consolidated Abstracts are also compiled the monthly and the annual accounts of the Federal and Provincial Governments.

The cash balance of each Government in the books of the Accountants-General at the close of the month are then reconciled with the balances shown in the Cash Accounts rendered by Treasury Officers and with the statements of closing balances received from the Central Accounts Section of the State Bank.

Accounts of P. & T., Railway and Defence Departments:

Departmental officers of the Posts and Telegraphs and Railway Departments submit accounts of their transactions to the respective Posts and Telegraphs and Railway Account Officers render their monthly accounts to the Auditor-General, and the Financial Adviser, Communications respectively and these two officers consolidate the accounts of the entire transactions of these two departments. The accounts of the Defence Services as a whole are compiled of the Military Accountant-General on the basis of particulars of receipts and disbursements furnished by the various Defence Account Officers.

Submission of Accounts to Governments: A copy of the monthly accounts of each Provincial Government is submitted it by the Accountant-General concerned. The Accountant-General, Pakistan Revenues, receives from each Civil Account Office an abstract of the account of the transactions of the Federal Government compiled by it for

each month and the accounts together with the accounts for month prepared in his office are consolidated into a single monthly account for submission to the Federal Government. The Auditor-General, and the Financial Adviser, Communications submission the consolidated monthly accounts of the Posts and Telegraphs and the Railway departments respectively to the Federal Government.

Each Civil Account Officer works put the progressive figures during the year of the Central and Provincial account of his circle. On closing the accounts for March (Final the Central and Provincial accounts of each circle for transaction of the whole year are submitted by each Civil Account Officer to the Auditor-General, a copy of the annual account of each province being at the same time submitted to the Provincial Government concerned.

The consolidated annual accounts of the Railways and Defence Services are submitted to the Auditor-General of the Financial Adviser, Communications and the Military Accountant-General respectively.

Q. 4. What are the powers and responsibilities of the Comptroller and Auditor-General of Pakistan regarding the initial and subsidiary Accounts Rules?

Ans. Powers of Comptroller and Auditor-General regarding initial and subsidiary Accounts Rules: The Initial and Subsidiary Accounts Rules made by the President under sub-paragraph (3) of paragraph 11 of the Audit and Accounts Order (vide Appendix I) relieved the Comptroller and Auditor-General from the responsibility for keeping accounts of a specified class or character without derogating from his power to prescribe the form in which such accounts shall be rendered to him and in which the initial accounts from which the accounts so rendered are compiled or on which they are based shall be kept. The relevant provisions of these rules are reproduced below:—

3) The Comptroller and Auditor-General of Pakistan shall be relieved from the responsibility for keeping accounts of the undermentioned class or character :—


b) Initial and Subsidiary Accounts required to be kept in any office or department of the Federation (Federal Government), or as the case may be, of any Province ;

c) Accounts of stores and stocks required to be kept in the office or department of the Federation (Federal Government) or of a Province by order of the President or of the Governor of the Province ; and

d) Trading, Manufacturing and Profit and Loss Accounts and Balance Sheets and any other subsidiary accounts that may be required to be kept by order of the President or of the Governor of a Province in any Department of the Federation (Federal Government) or of the Province.

Nothing contained in Rule 3 shall be construed as derogating from the authority of the Comptroller and Auditor-General of Pakistan:—

a) to require any treasury, office or department keeping initial or subsidiary accounts to render accounts of such transactions as are included in them to the audit and account offices under his control on such dates as he may determine ; or

b) to prescribe the form in which such accounts shall be rendered and in which the initial accounts, from which the accounts so rendered are compiled or on which they are based, shall be kept". [Art. 2, Account Code. Vol. /].

Q. 5. What is the object of Appropriation Accounts?

Ans. Object of Appropriation Accounts: The object of the Appropriation Accounts is to relate expenditure brought into account during a financial year to the several items specified in the schedules of authorised expenditure authenticated.

As no special process of accounting is involved in the preparation of Appropriation Accounts they should be regarded as complementary to the accounts of annual receipts and disbursements.

[Art. 5 of Account Code. Vol. 1].

Q. 6. Describe in detail the procedure followed, in regard to Government Accounts at offices and Branches or Agencies of the State Bank of Pakistan.

Ans. Procedure to be followed in regard to Government Accounts at offices and branches of State Bank of Pakistan;

The Federal Government and each of the Provincial Governments have made separate agreements with the State Bank of Pakistan by virtue of which the general banking business of these Governments (in which business is included the receipt, collection payment and remittance of moneys on behalf of Government) is carried on and transacted by the Bank in accordance with and subject to the provisions of the agreement and of the State Bank of Pakistan Order. 1948 and in accordance with and subject to such orders as may from time to time be given to the Bank by the Federal Government or the Provincial Government, as the case may be. The Federal Government, as a general rule, operates on every office and branch or agency of the State Bank of Pakistan.

Each Office or branch of the State Bank keep two separate accounts of cash transactions undertaken by it on behalf of Government—one for the transactions of the Federal Government and the other for the transactions of the Provincial Government within whose area it is situated. All transactions which cannot be debited or credited directly to the account of the Federal Government with the Bank are taken to the accounts of the Government of the Province in which they occur so that this account will include as well the transactions relating to other provinces. Separate statements of transactions in their Federal and Provincial Government accounts together with supporting vouchers, etc., are transmitted by each office and branch of the Bank daily to the Treasury Officer or to the Accountant-General, as the case may be. At the close of each month the balances of the two accounts are transferred to the Central Accounts Section of the State Bank of Pakistan at Karachi.

Each branch of State Bank of Pakistan transacting Government business as agent of the State Bank classifies the daily receipts and disbursements on behalf of Government in two groups, Federal and Provincial, the latter embracing transactions not only on behalf of the province in which Bank is situated but also on behalf of other provinces. Separate statements of transactions of the Federal Government and of those taken against the provincial account are forwarded by each branch daily with supporting vouchers to the local Treasury Officer or to the Accountant-General, as the case may be. The totals of such transactions are also reported by the Bank at the close of each day to the Central Accounts Section of the State Bank through the Central Accounts Office of the State Bank at Karachi.

Complete accounts of the Federal Government and of each of the Provincial Governments with the Bank are maintained by the Central Accounts Section of the State Bank at Karachi which also acts as a General Clearing House for the adjustment of

transactions between different Governments. All adjustments to be made between the accounts of the Federal Government and that of a Province or between the accounts of different Provinces as well as all payments which one Government has to make to another are advised by the Account Officers authorised in this behalf to the Central Accounts Section of the State Bank which will pass the necessary entries in the accounts of the Governments concerned maintained in the books of the Bank. Details of transfers effected in its books against the balance of the Provincial Government or of the Federal Government, as the case may be, on account of adjustments advised by different Account Officers are communicated by the Central Accounts Section of the Bank to the Accountant-Genera! concerned at the close of each day. At the close of the accounts of each month a statement of closing balance of each Government on the books of the Bank after taking into account all such transactions in all the offices, branches and agencies of the Bank and the adjusting transactions in its own books is forwarded by the Central Accounts Section to the Accountant-General concerned.

[Article 9, 10. 11. 12 of Account Code. Vol. /]

Q. 7. Describe briefly, how transaction in one account circle which are adjustable in the accounts of another circle passed on.

Ans. Transaction in one account circle which are adjustable in the accounts of another circle are passed on month by month to the latter for adjustment through one or the other of the following accounts :—

i. Exchange Accounts.

ii. Settlement Accounts.

1) All transactions arising in the accounts of a Defence or Posts and Telegraphs Account Officer which are adjustable in the books of a civil or a non-civil Account Officer (including a Railway Account Officer) are passed on through to Exchange Accounts. If any such transaction has to be adjusted against the balance of a Provincial Government the money settlement in respect of it is effected by the account-ant-General of the Province to whom the transaction passed. Civil Account Officers utilise the media of Exchange Accounts for passing on transactions of the Federal Government which are adjustable on the books of other Account Officers including Railway Account Officers. Book transactions arising in the Central Section of the accounts of Civil Account Officer which are adjustable in the accounts of a Province kept by another Account Officer are also passed in through Exchange Accounts so that the latter Account Officer may adjust the transaction against the balance of the Province.

2) Transactions initially taken against the balance of a Province which are eventually adjustable against the balance of another Province are passed on to the Accountant-General of the latter Province through the Settlement Account and the money settlement between the two Provinces in respect of such transactions is effected by the Accountant General of the former province through the Federal Accounts Section of the State Bank.

3) In respect of transactions originating in their accounts which are adjustable against the balances of a Provincial Government, the Accountant-General, Pakistan Revenues, and the Deputy Accountant-General, industries. Supplies and Food, effect the necessary money settlement through the Central Accounts Section of the State Bank, be transactions being passed by them through the head Adjusting Account between Federal and Provincial Governments." Transactions pertaining to Provincial Governments are also settled direct with the Bank through the head Adjusting Account between Fedora! and Provincial Governments." An account of the transactions passed through his head is furnished by these Account Officers to the Provincial Accountant-General or Comptroller concerned or final adjustment. This accounts falls under the category Settlement Accounts mentioned in clause (2) above.

4) Transactions of the Federal and Provincial Governments in the United Kingdom except those representing genuine sterling assets and liabilities of the Federal Government are passed on to Pakistan monthly through the Account Current between England and Pakistan for adjustment under appropriate heads of accounts in books of the various Account Officers in Pakistan.

An Account Current purports to be an extract from the books of the officer who despatches it, and to show the amounts he has passed to debit or credit of the other party

to the account, with any necessary explanations of the credits, and with documents supporting the debits.

[Art. 16. Account Code, Vol. /]

Q. 8. What are the main divisions of Government accounts ?

Ans. Main Divisions of Government Accounts The four main divisions of Government accounts shall be :

(1) Revenue (2) Capital.

(3) Debt. (4) Remittances.

.

The first division shall deal with the proceeds of taxation and other receipts classed as revenue and the expenditure there from. The second division shall deal with expenditure met usually from borrowed funds, such expenditure being incurred with the object either of increasing concrete assets of a material character or of reducing recurring liabilities such as those for future pensions by payment of the capitalised value, and also final receipts of a capital nature intended to be applied as a set-off to Capital expenditure. The third division shall comprise receipts and payments in respect of which Government becomes liable to repay the money received or has a claim to recover the amounts paid together with repayments of the former and the recoveries of the latter. The fourth division shall embrace all merely adjusting heads, under which shall appear remittances of cash between treasuries. State Bank of Pakistan Remittances, as well as items in transit between different branches of the accounts department including Accounting Officers in England. The initial debits or credits to the heads in this division are cleared eventually by corresponding receipts or payments either within the same circle of account or in another account circle.

Inside each of the four divisions mentioned in the preceding Article (Article 24) the transactions shall be grouped into Sections which shall be further sub-divided into Major Heads of Account. The Sections shall be distinguished by letters of the alphabet, a double letter denoting the Capital portion of the particular set-of transactions. The Majary Heads in the Revenue and Capital divisions shall be numbered serially, Roman numerals being employed on the receipt side, and Arabic on the disbursement side.

[Articles 24 and 25. Account Code, Vol. 1}

Q. 9. What did you know about Proforma Accounts?

Ans. Proforma Accounts: The operations of some departments of Government sometimes include undertakings of a commercial or a ^£/as/-commercial character, e.g., an industrial factory or a store. Even though these may be maintained almost entirely for the benefit of the department, it is still necessary, that the financial results of the undertaking shall be expressed in the normal commercial form so that

the cost or the service or undertaking may be accurately known. This implies the maintenance of suitable Capital, Manufacturing, Trading and Profit and Loss accounts and as the Government system of accounts, being on a purely cash basis, is unsuitable for such commercial accounts, these are usually kept on a Proforma basis outside the general accounts of Government. The actual transactions entering these Proforma accounts, except those adjusted on a liability basis, find a place primarily in the regular accounts and the commercial accounts are additional as well a separate. These Proforma accounts are maintained by the Departmental authorities themselves in such form as may be agreed upon between the Auditor-General and d the Government concerned.

Certain Proforma accounts relating the Irrigation, Navigation, Embankment and Drainage projects and Government residential buildings are required to be prepared by Civil Account Offices. Proforma accounts are also sometimes required to be prepared for transactions which do not relate to commercial or <7t/as/-commercial undertakings of Government, e.g., transactions of the Famine Relief Fund. The form in which any Proforma accounts are prepared in Accounts Offices is determined by the Auditor-General in consultation with the Government concerned. [Article 19, Account Code, Vol. I]

principle of classification in

Q. 10. What are the general Government accounts?

Ans. General Principle of classification in Government Accounts: As a general rule, the classification of transactions in Government accounts shall have closer reference to the department in which the revenue or expenditure occurs, than to the object of the revenue of expenditure, or the grounds upon which it is sanctioned. For example, expenditure in the Public Works Department on buildings which are under its administrative control, but which are required by a non-commercial department shall be debited in the Public Works Accounts and not passed on for adjustment against the department benefited by the expenditure.

[Article 30, Account Code, Vol. /]

Q. 11. What are the general principles of classification of Civil Works expenditure? How far are they consistent with the principle that classification should follow administrative control?

Ans. Classification of Civil Works expenditure: Expenditure on Civil Works should be classified in accounts in accordance with the following principles:—

1. Outlay on buildings and other words shall be debited in the accounts as expenditure of the Public Works Department if the administrative control of the works is vested in officers of the Public Works Department and as expenditure of the civil department concerned if the administrative control of the works is transferred by a general or special order of Government from the Public Works Department to the department using or requiring them. The term "administrative control" when applied to Civil Works implies inter alia the assumption of full responsibility for construction, up-keep and maintenance of buildings and other works and the provision of funds for the execution of these functions. This responsibility is not diminished if the execution of the work is entrusted to a different agency. Thus works, administration of which is not transferred from the Public Works

Department, may by mutual arrangement be executed by the Military Engineer Service, or by any other Civil Department (e.g.. Mint) but the charges in connection with them shall nevertheless be classified as Public Works Expenditure. On the other hand, a Civil Department, to which the administration of a building has been transferred, may invoke the aid of the Public Works Department for technical advice or execution, but the charges relating thereto shall be debited to the Department concerned. The function of the Military Engineer Services in the former case and that of the Public Works Department in the latter is merely that of the contractor, and the administration and the control of the expenditure rests with the Public Works Department in the former case and with the administrative department concerned in the latter. The agency by which the work is executed shall not thus be the deciding factor in determining the question of classification.

2. Civil Works expenditure pertaining to areas which under the provisions of the Act, are administered by the Governor in his discretion shall be classified under departmental heads of account if the control is transferred to Departments, but may be classified under the head '50-Civil Works' though the administrative control of such works is vested in a local works organisation and is not transferred to the Provincial Public Works Department. Works expenditure pertaining to the External Affairs and State Departments shall be debited as expenditure of that department,

while works expenditure connected with the civil armed forces and Frontier Constabulary shall be classified under the head '34-Tribal Areas'.

Note: Where the buildings, etc., are under the administrative control of the Public Works Department, it is open to Government to prescribe that expenditure on construction and repairs connected with those buildings, etc., up to money limit fixed by Government shall be debited as expenditure of the civil department carrying out the works.

All works expenditure debitable to civil departments shall be classified under the minor head 'Works subordinate to the relevant department major head, unless Government by rule or order prescribes that such expenditure up to a money limit fixed by it shall be classified as contingent expenditure of the department concerned.

[Article 33. Account Code. Vol. /].

Q. 12. How the Municipal taxes on Government buildings are charged and accounted for?

Ans. Charging of Municipal Taxes on Government Building:

Municipal rates and taxes on Government buildings are adjusted as follows: —

a) As a general rule, municipal rates and taxes on a non-residential building paid by, or passed on to, a department other than the Defence Department, occupying the whole or part of the building shall be debited to the contingencies of the Department concerned. Where, however, the whole or part of the tax is paid by the Public Works Department or by a Civil Department as the department in administrative control of the building, the payments may be debited to the maintenance estimate of the building concerned.

b) Taxes on non-residential building occupied by Departments Other than the Defence Department, if paid by a department nominate by Government in this behalf and not passed on to the occupying departments, shall be debited to "57-Miscellaneous—Rents, Rates and Taxes".

c) Taxes on residential buildings, if payable by Government whether the buildings are under the administrative control of the Public Works Department or any other Civil department, shall be debited to the maintenance estimates of the building concerned.

Note : In cases where the whole or any portion of the taxes which by local rule or Custom are ordinarily leviable from the tenant, is paid by a department other than the department in administrative control of the building, the charge may be treated as contingent expenditure of the paying department.

d) Taxes both on residential and non-residential buildings owned or occupied by the Defence Department are debited to the Defence Services Estimates.

[Article 40, Account Code. Vol. I].

Q. 13. Please explain the accounting for transactions pertaining to more than one major head of account.

Accounting for transactions pertaining to more than one major head of account:

For the sake of convenience or for other special reasons, receipts or charges pertaining to more than one head of account may be booked in the first instance under one of the heads concerned, but the portion creditable or debitable to the other head or heads involved should be transferred from the former head to the latter before the accounts of the year are closed. A few cases in which this procedure is authorised are cited below:—

1. Where the charges for the supply of water from irrigation canals are consolidated with the Land Revenue demand the consolidated rates are in the first instance credited to the head "Land Revenue" and an approximate amount calculated as the share due to Irrigation is transferred to Irrigation Revenue head.

2. Charges for collection of corporation tax are accounted for under the head "4—Taxes on Income other than Corporation Tax" in the first instance, the amounts debitable to the head "3—Corporation Tax" being transferred later from the former head to the latter.

3. Interest paid by Government on loans is taken initially under the head "22—Interest on Debt and Other Obligations" and necessary transfers from this head are made subsequently in respect of amounts debitable to Commercial Departments.

4. The Establishment and Tools and Plant charges of the Public Works Divisions are in the first place booked under a single major head subject to final appointment among the several major head concerned.

5. The charges relating to the audit of the transactions of the Posts, Telegraphs, Railway and Salt Revenue Branch of the Department of Central Excises and Salt, are recorded initially under the head "26—Audit" and are transferred subsequently to the accounts of the respective departments.

[Article 42, Account Code, Vol. I].

Q. 14. Explain briefly, the cases in which one department of public service may charge another department for service rendered or supplies made for.

Ans. Department of Public Service charging another department : Save as expressly provided in this Chapter a Service department shall not make changes against another department for services or supplies which fall within the class of duties which the former department is constituted.

The following exceptions to the above rules have been authorised :—

a. The Forest Department may charge any other department for vegetable, animal products extracted from a forest area.

b) Payment must ordinarily be made for convict labour as in the case of that, supplied to the Public Works and other departments of Government but, no charge shall be made for convict labour in the case of works undertaken by the Public Works Department which are treated as Jail Works.

c) The cost of additional Police Guards supplied to an Irrigation or other project while under construction, may be debited to the project concerned.

[Article 60. Account Code, Vol. /]

Q. 15. In what cases recoveries may be taken in reduction of expenditure ?

Ans. Recoveries taken in reduction of expenditure: Recoveries from private

persons or bodies (including local funds Pakistan States and Governments outside Pakistan) should as a general rule, be treated as revenue and not as deduction from expenditure.

The following are exceptions to the above Rule:—

i. When a Government undertakes a service merely as an agent of a private body, so that the entire cost of the service is recovered from that body, the net cost to Government being nil. the recoveries may be taken in reduction of expanditure.

ii. Recoveries of expenditure on works in progress and transactions of stock and other suspense accounts :—

The technical estimates take cognisance of all anticipated receipts from sale proceeds, of materials, plant, etc., received from the old structure, while the receipts under "Stock and Suspense" are by their very nature inseparable from the expenditure recorded under the main head. The recoveries falling under these two categories should therefore be treated as reduction of gross expenditure.

iii. If the recoveries represent debits to another Government of expenditure which was so debitable from the moment it was sanctioned, they should not be treated as revenue of the Government effecting the recoveries but as deductions from expenditure.

iv. In the case of joint establishments, where the expenditure is not shared by two or more Governments ab initio but is incurred by one of the Governments and partially repaid by the others, the repayment, if made while the accounts of the year are still open, should be treated as deduction from expenditure.

v. In cases where the recovery is made on the basis of the calendar year instead of the financial year, the whole amount of the recovery may be treated as reduction of expenditure though a portion of it relates to expenditure incurred during the previous financial year.

vi. Recoveries on account of commuted value of pensions effected from other Governments should be treated as deduction from expenditure.

vii. As between different departments of the same Government, the recoveries should be treated as deduction from the gross expenditure, except such recoveries as are made by a Commercial department, which should be treated as receipts of that department.

Note: Recoveries made from another department if not effected within the accounts of the year in which the expenditure was incurred, should be treated as revenue and not as deduction from expenditure, unless the latter course is authorised by provision in the budget estimates.

viii. Notwithstanding anything to the contrary that may be provided by or under Directions in this Chapter (Chapter 5) receipts and recoveries on Capital Account is so far as they represent recoveries of expenditure previously debited to a Capital major head shall be taken in reduction of expenditure under the major head concerned except where under the rules of allocation applicable to a particular department, such receipts have to be taken to revenue.

[Articles 73 to 76, Account Code, Vol. I]

Q. 16. (1) How should a money due to Government which has actually reached a Government servant is then embezzled, stolen or lost, be treated?

(2) How is overpayment of pay shown in accounts?

Ans. Money embezzled or stolen: If money due to Government has actually reached a Government servant and is then embezzled, stolen on lost, even though it may not have reached the treasury and thus have passed into the Public Account, it should be brought into public account as a receipt and then shown on the expenditure side by record under a separate head as a loss. [Art, 80, Account Code, Vol. I]

(2) Overpayment: An overpayment of pay should be debited to the head "pay."[Art. 82, Account Code, Vol. /]

Q. 17. State the principles regulating the incidence transit of pay and allowances, including travelling allowances of a Government servant transferred from one Government to another.

Ans. Subject to any other arrangements which may be settled mutually been the Governments concerned, the incidence of transit pay and allowances including travelling allowances of a Government servant transferred from one Government to another, will be regulated in accordance with the following principles :—

i. When a Government servant is transferred permanently from one Government to another his transit pay and allowances including travelling allowances shall be borne by the Government to which he is transferred.

ii. (When the services of a Government servant are lent by one Government to

another the transit pay and allowances including travelling allowances while he is joining and leaving the new service shall be debited to the borrowing Government. This principle applies even in cases where the Government servant lent takes leave either before joining the borrowing Government or before rejoining the lending Government and holds good even in respect of joining time admissible to a Government servant returning from leave out of Pakistan of more than four months' duration, the term four months' being interpreted to mean 90 days in the case of Government servants subject to the Revised Leave Rules. For this purpose, officers of the Pakistan Medical Service employed under Provincial Governments should in all cases be regarded as lent to those Governments by the Federal Government (Defence Department).

iii. In the case of an officer in a joint cadre serving two Governments his transit pay and allowances including travelling allowances on transfer from one office to another shall be debited to the office to which he is proceeding.

2) When a Military or Medical Officer holding a civil post on consolidated pay which if less than his military pay is allowed to draw the difference between them, he draws it from the department. Federal or Provincial—from which he receives his consolidated pay.

3) Subject to any separate agreements that have been or may be arrived at between the various Governments, the pay and allowances including travelling allowances, of a Government servant summoned to give evidence in his official capacity in a Criminal Court or in a Civil Court in a case in which Government is a party are, during theperiod of his absence, debited to the Government under which he is employed. Actual expenses under the rules of the Court, if admissible, are, however, payable by the Court, and debited to Court contingencies.

[Appendix 3, p. 35, Account Code. Vol. 1}

Q. 18. What are the rules which govern the incidence of leave salaries of Government servants who have served under two or more Governments?

Ans. Rules relating leave salaries of Government servants serving under two or more Governments: The following rules govern the incidence of leave-salaries of Government servants who have served under two or more Governments: —

1. Save as otherwise provided in these rules, when a Government servant is transferred to serve under Government other than under which he was first employed, the leave salary drawn by him during any leave taken after the date of transfer should be debited to the borrowing Government until the entire leave earned under that Government has been exhausted, irrespective of whether the leave is taken while the Government servant is actually serving under the borrowing Government or not.

by him is completely earned by duty, such readjustment of the charge may be made as may be agreed upon by the two Governments concerned.

5) The allowances paid to a Government servant during study leave will be borne by the Government under which he was employed when the study leave was granted.

6) The Government which receives or remitted the contribution for leave salary of a Government servant in Foreign service should bear the charges for his leave-salary in respect of the leave earned by him during such service.

7) In respect of Government servants subject to the Central Government's Revised Leave Rules, 1933 (Now the Revised Leave Rules, 1980) or similar rules issued by other Governments which make the calculation of leave in relation to the period .of duty impossible, contribution for leave-salary is recovered from borrowing Governments, The liability of a borrowing Government to pay contributions to the lending Government ceases when a Government Servant is permanently transferred to the former, but the lending Government remains responsible for the leave-salary of the Government servant in respect of "earned leave" at credit on the date of his permanent transfer to the borrowing Government. [Appendix III. p. 38, Account Code, Vol. 1}

ACCOUNT CODEVOLUME II

(Treasury Accounts)

(Applicable to the Central Government

Servants)

REVISED EDITION

Amended & Up to-date

IDEAL BOOKS43, LOWER MALL, LAHORE

Rights Reserved with the Publishers

MlAN ASAD HAKIM

at

UMER KHURRAM PRINTERS

43. LOWER MALL,

LAHORE.

PREFACE TO FIRST EDITION (PAKISTAN)

This edition is an adaptation of the 1940 edition of the Account Code, Volume I, published in undivided India. It includes all corrections issued upto the 14th August, 1947. Opportunity has been taken to carry out certain verbal changes due to the» establishment of Pakistan" from the 15th August, 1947.

Errors or omissions that may come to light or suggestions regarding amendments should be brought to the notice of the Auditor General of Pakistan.

KARACHI;

The 31st March 1951.

GHULAM ABBAS,

Auditor General.

PREFACE TO SECOND EDITION (PAKISTAN)

this edition is a reprint of the Code, with such additions and a terations as have been necessitated, due to the following factors:-

i. Unification of the Province of West Pakistan,

ii. Decimalization of Pakistan Currency,

iii. Change of Pakistan Financial Year.

iv. Abolition of Exchange Account with Railways, etc. opportunity has been availed also to incorporate the amendments, corrections, etc., issued after 14th August 1947.

Errors or omissions, if any, may be brought to the notice of he Comptroller and Auditor General

MUSHTAQAHMAD,

Comptroller and Auditor General

KARACHI:

Dated I8th August 1962

CONTENTS

PART I artic les

CHAPTER I.—INTRODUCE RY

PART II

CHAPTER II.—CLASSIFICATION OF TRANSACTIONS IN TREASURY ACCOUNTS.

A.—gener al 4

B.—transactions with other governments—

I. In Provincial Treasuries

II. In Central Treasuries

6

9

C.—transactions on behalf of railways 9-A

D.—transaction on behalf of foreign governments and pakistan states 10

E.—account with state bank 11

F.—transactions with departments which draw money by cheques 12

G.—remittances—

I. Cash Remittances

II. State Bank of Pakistan Remittances

III. Military Treasure Remittances

17

22

23

H.----ADJUSTMENTS BY TRANSFER 25

CHAPTER III.—ACCOUNTS TO BE KEPT AT TREASURIES

section 1.—general directions

A.—introductory 27

B.—treasurer’s r ecords—

I. Cash 29

II. Stamps and Opium 31

C.—account books—

I. Cash Book

II. Subsidiary Registers—

a) General

b) Register of Adjustments between Central and Provincial Governments

c) Register of Adjustments with other Provincial Governments—(inter-Provincial Suspense)

d) Register of Transactions with Railways

e) Register of Adjustments by Transfer

f) Other Registers

III. Special Directions for Bank Treasuries—

a) General

b) Register of State Bank Deposits

c) Register of Misclassifications by the Bank

IV. Incorporation of Sub-treasury Accounts

V. Daily Closing of Accounts

VI. VI. Monthly Closing of Accounts

32

35

36

38

38-A

39

41

42

44

47

50

55

section 2.—transactions of departments which render separate cash accounts 57

section 3.—accounts of deposits

A.—general 62

b.—-rev-nue deposits 64

C.—personal deposits 68

D.—civil amd criminal court deposits 71

E.—deposits of local funds 73

F.—deposits at sub-treasuries 75

section 4.—accounts of state bank of pakistan remittances

A.—issue of Telegraphic Transfers and Drafts 78

B.—Encashment of Telegraphic Transfers and Drafts 81

C. Drawings and Encashment at Sub-treasuries 83

D.—Drafts, etc., cancelled 84

E.—Drafts, etc., exchanged 85

section 4-A—accounts of military treasure remittances 86

section 5—miscellaneous accounts 90

CHAPTER IV.—ACCOUNTS RETURNS TO BE RENDERED BY TREASURTES

A.—GENERAL 92

B.—compilation of month ly accounts—

I. Cash Account and List of Payments

II. Supporting Schedules—

a) General

b) Schedule of Income-tax Receipts

c) Schedules for Railways and Departmental Disbursing Officers

d) Schedules of Deposit Transactions

e) Schedule of Seamen's Money Orders

III. Plus and Minus Memoranda—

a) General

b) Deposits

c) Stamps

IV. Statement of Lapsed Sub-treasury Cash Orders

95

98

100

101

105

109

110111112

115

C.—submissioh to accountant general 117

PARTIII

CHAPTER V.—ACCOUNTS OF SMALL COIN DEPOTS

A.—GENERAL 128

B.—ACCOUNTS TO BE KEPT 130

C.—ACCOUNTS RETURNS 131

PAGE

list of for ms 31

form s 33

index 89

ACCOUNT CODE

VOLUME II

TREASURY ACCOUNTS

PART I

CHAPTER I.—INTRODUCTORY

The directions contained in this volume deal primarily with the initial accounts to be kept at treasuries and with the accounts returns to be rendered by treasuries to Accountants General. They are supplementary to the general directions in Volume I, which shall apply to all treasuries unless there be something repugnant in the subject or context or except to the extent that they are modified by the directions in this volume.

2) The forms of initial accounts described in this volume should be regarded as standard or model forms which may be modified by Government according to local requirements in consultation with the Accountant General concerned. Similarly, as regards accounts returns the Accountant General may introduce such changes in detail as he may deem necessary.

3) Unless there be something repugnant in the subject or context, the following expression in this volume should be interpreted in the sense here explained :—

1. "Accountant General" includes a Comptroller and when used in relation to a treasury means the Accountant General to whom that treasury renders accounts.

2. "The Bank" means the State Bank of Pakistan, or any branch 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 in accordance with the provisions of the State Bank of Pakistan Order, W48.

3. "Bank Treasury" means a treasury the cash business of which is conducted by the Bank.

4. "Non-bank Treasury" means a treasury other than a bank treasury (see item (3) above]

5. "Treasury" includes a sub-treasury.

6. "Government" when used in relation to a Central treasury means the Central Government and when used in relation to a Provincial treasury means the Provincial Government.

7. "Department" or "Departmental Officers" exclude the Railway Department and the Railway Officers respectively.

PART II

CHAPTER II.—CLASSIFICATION OF TRANSACTIONS IN TREASURY ACCOUNTS.

A.—general

4) Save as provided hereafter in this volume, each item of receipt and payment occurring at a treasury should be broadly classified in the treasury accounts.

a) firstly, with reference to the Government to which the transaction appertains, namely the Central or the Provincial Government concerned.

b) and secondly, with reference to the department or such heads of receipts and, with expenditure as may be required by the Accountant General.

Note—Deleted

5) Any transaction which cannot be allocated directly to any particular department or to any of the prescribed heads of classification should be entered in the accounts as an "Unclassified item", the debits and credits to this suspense head being cleared by the Accountant General by adjustment against the Government concerned under the appropriate head of account. Such transactions in a Provincial treasury as cannot be allocated directly to the Central Government should likewise be taken to the accounts of the Province to which the treasury belongs.

B.—trahsactions with other governmentsI. In Provincial Treasuries

6) The transactions of the Central Government in a Provincial treasury should be accounted for in sets of books and registers entirely separate from those, of the Provincial Government.

7) Transactions of the Central Government occurring at a bank treasury, which will be taken by the Bank direct to the accounts of the Central Government, should be incorporated in the "Central" section of the treasury accounts under the appropriate heads of classification, the net ere lit or debit being taken to the head "State Bank Deposits—Central". Such transactions occurring at a non-bank treasury should likewise be accounted for under the appropriate heads of receipts and payments in the "Central" section of accounts but the net totals of those receipts and payments should be entered in the accounts of the Provincial Government under the suspense head "Adjusting Account between Central and Provincial Governments".

8) Transactions relating to other Provinces, whether taking place at a bank or a non-bank treasury should be classified in the "Provincial" section of the treasury accounts under the suspense head "Inter-Provincial Suspense Account—Government of.................”

II. In Central Treasuries

9) Transactions on behalf of a Provincial Government originating in a Central treasury should be classified in the treasury accounts under the head "Adjusting Account between Central and Provincial Governments — Government of .......”. Such transactions occurring at a Central non-bank sub-treasury working under a Provincial District treasury should be accounted for under the appropriate heads of

receipts and payments in the "Provincial"' section of the treasury accounts, the net amounts so accounted for being set .off by an entry under the suspense head " Adjusting Account between Central and Provincial Governments ".

C. — transactions on behalf of railways

9-A. Deleted.

D. — transactions oh behalf of foreign governments and pakistan states

10) Transactions on behalf of Foreign Governments (other than the Provincial Governments in India and the Government of Burma) and Pakistan States should be classified under appropriate heads of accounts in the Central Section of the treasury accounts. Transactions on behalf of the Provincial Governments in India and those on behalf of the Government of Burma should be treated as Central or Provincial according as the treasury at which they originate is Central or Provincial.

E. — account with state

11) Receipts and payments on accounts of the State Bank originating in a Provincial treasury or sub-treasury should be credited or debited to the head "Account with the State Bank” in the Provincial Section of the treasury accounts. Such transactions occurring at other treasuries or sub-treasuries should be credited or debited to that head in the account of the Central Government.

F. — transactions with departments which draw money by cheques

12) Save as otherwise provided in this Code, or as may be authorised by the Accountant General in any special cases, transactions with, or on behalf of, departments which draw money from the treasury by cheques should be entered in the treasury accounts in lump without detail as receipts or payments, as the case may be, of the department concerned.

13) Pay and allowances and contingencies of officers of the Public Works Department and the Department of Central Excises and Salt, drawn on regular Trills should be classified under the particular heads of classification noted on those bills.

14) Payments on account of compensation for lands for the Public Works Department made by Land Acquisition Officers not acting as Public Works "Disbursers should be entered in the treasury accounts as debatable to the Public "Works Department, the name of the division or office being specified in each case.

15) Earnest money deposits made by intending tenders of the Forest and Defence Departments, either direct or through the Departmental Officers concerned should be credited as “Revenue Deposits " and should not be carried to the credit of those departments.

note-—Earnest money deposits made in a treasury in favour of a departmental officer of another Government should be classified in the treasury accounts in accordance with the directions in Articles 7 to 9.

16) Pensions derived from the old Military Orphan and Medical Funds paid on warrants issued by the Controller of Military Accounts and Pensions, and payments in connection with those funds on account of (I) benefits received by wards, such as marriage dowries, passage money, etc. (2) passage money of widows and other miscellaneous charges, should be debited to the head "55— Superannuation

Allowances and Pensions" and should not be included in the account of payments on behalf of the Defence Department.

G.—remittances

I.—Cash Remittances

17) A remittance, whether made direct or through currency chests, between any two treasuries should be classified as follows in the treasury accounts;—

1. if both the treasuries are under a single as " Local Remittance" in the accounts ofGovernment, that Government ;

2. if they are under different Governments, as a “Foreign Remittance " in the accounts of the Central Government.

note.—Remittances between treasuries under the Central Government which render accounts to different Accountants General should also be treated as "Foreign Remittances ".

18) Individual remittances through Currency between treasuries in the Punjab and the State Bank of Pakistan, Peshawar, should be classified as "Local Remittances" in the Central Section of the treasury accounts, the totals of the transfers against which opposite payments are made at the Currency Office being re-adjusted under "Foreign Remittances" on the books of the Accountant General on receipt of the monthly list of transfers from the Currency Officer.

19) Remittances between two sub-treasuries in the same district or between a treasury and sub-treasury subordinate to it should be treated merely as "Transfers within the Treasury" and watched through the Accountant's balance sheet (see Article 50). If, however, the business of the remitting or receiving treasury or sub-treasury is conducted by the Bank, the remittance should be classified as a “Local Remittance ".

20) Remittances from a District treasury', whether bank or non-bank, to the Mint should be accounted for in the treasury accounts as payments on account of the Central Government and classified as " Foreign Remittances ". When, however the treasury and the Mint render accounts to the same Accountant General, the remittance should be classified as “Local Remittances “within the accounts of the Central Government.

21) Remittances between treasury and a Small Coin Depot should be accounted for in the treasury accounts as receipts or payments of the Central Government and classified under the following heads: —

Small Coin Depot Remittances if the Depot and the Treasury render accounts to the same Accountant General;

Foreign Remittances if the Depot and the Treasury render accounts to different Accountants Genera!.

Note.—Remittances between Small Coin Depots or between a Small Coin Depot and a Mint should not pass through the treasury accounts, but they should be accounted for in the books of the Depots concerned as Small Coin Depot or 'Mint' Remittances if both the Depots or the Depot and the Mint render accounts to the same Accountant General, and as 'Foreign Remittances if they render accounts to different Accountants General.

II.—State Bank of Pakistan Remittances

22) All transactions connected with the drawings and encashment of Telegraphic Transfers and Drafts on State Bank account should be classified in the accounts of the treasury as “State Bank of Pakistan Remittance"—Receipts or Payments as the case may be.

Note.—Actual telegram charges recovered by treasuries for issue of Telegraphic Transfers will be credited as miscellaneous receipts of the treasury, the service stamps required for the despatch of telegram being debited as Treasury contingencies.

III.—Military Treasure Remittances.

23) Receipts on account of Military Treasure Remittances drawn on Military Treasure Chests should be credited as receipts of the Defence Department in the accounts of the Central Government.

24) Deleted.

H.—adjustment by transfer

25) When a payment is authorised to be made "by transfer", that is, by entry of the amount in the accounts as received under some head of receipt, the amount should be debited to the appropriate heads of payment by per contra credit to the receipt head concerned.

26) Save as provided below or as may be authorised by the Accountant General in any special cases, the net cash payment only should be entered in the treasury accounts, that is to say, there should not be a gross debit with a per contra credit, even when a sum is being recovered under the Accountant General's orders.

i. All sums deducted from Central and Provincial bills on account of Income tax and subscriptions to the funds mentioned below should be entered separately as receipts.

Postal Life Insurance Fund

Indian Civil Service Family Pension Fund

Superior Services (India) Family Pension Fund

Indian Military Service Family Pension Fund

Indian Military Widows and Orphans Fund

General Provident Fund deductions from the pay bills of Defence Department personnel on deputation to the Civil Department

Any other deductions from Central / Provincial bills which are creditable to the Central / Provincial Government should likewise be shown as receipts.

ii. In the case of local funds the«gross amount of a voucher should be entered as payment and the deductions credited.

iii. When a deposit is subject to abatement, the full sum should be entered as payment, and the sum abated brought to credit.

iv. In the case of bills containing deductions on account of rent of buildings (including electric installations, water supply, etc.) borne on the books of the Public Works Department, the gross amount should be entered as payment and the recoveries credited to the Public Works head of account concerned, as noted in the Divisional Officer's demand statement.

v. When it is desired that either the whole or part of the amount of a bill should be remitted to a person or persons by Postal Money Order, the gross amount of the bill should be entered as payment and the deduction on account of the Money Order and the amount of commission due thereon credited direct to the Post Office.

CHAPTER III.—ACCOUNTS TO BE KEPT AT TREASURIES.

SECTION I.—GENERAL DIRECTIONS.

A.—introductory

27) The directions contained in this Chapter shall apply primarily to accounts kept at District treasuries. Except as specifically provided in this Code and subject to such modifications as may be authorised by the Accountant General, they shall also apply to accounts kept at subtreasuries.

28) Deleted.

B.—treasurer's records-

I.—Cash.

29) Under the Treasury Rules of the Government concerned the Treasurer, where the cash business of the treasury is not conducted by the Bank, will maintain a simple cash book (without subsidiary registers), in which each receipt and payment will be posted at the time and on the date on which they actually occur and in Ac order of occurrence. Payments made “by transfer " will not find a place in the cash book as no payment of cash takes place. Cheques received in payment of value of service stamps will, however, be entered on both sides of the cash book.

note.—The directions in Chapter II of this Volume shall not apply to the Treasuries cash book.

30) When stamps, match excise banderols or opium are sold, the total sales will be entered in to Treasurer's cash book before it is closed for the day, and a memorandum will be prepared and forwarded to the Accountant, so that necessary entry may be made in the account books.

II.—Stamps end Opium.

31) Under the relevant rules or orders of the Government concerned Stock registers will be maintained for stamps, match excise banderols and opium in the custody of the Treasury Officer in such form as may be prescribed by competent authority after consultation with the Accountant General.

C.—account books.

I.—Cash Book

32) A complete account of cash transactions and book transfers relating to the District treasury including those of the sub-treasuries within its jurisdiction should be kept in Cash Book Form T.A. 1. This book should be maintained in two separate parts—one for receipts and the other for disbursements.

note.—Separate sets of accounts should be kept in Provincial treasuries for transactions of the Central Government (vide Article 6).

33) Every item received or paid as well as all adjustments by transfers should be entered in the cash book or in some register subsidiary to the cash book (vide Article 35) and numbered in a consecutive series for each register. The daily totals from any subsidiary registers pass into the cash book (vide Article 70).

34) In non-bank treasuries cash receipts should be entered in the accounts as soon as the connected memorandum or chalan is received from the Treasurer signed by him in token of his having received the money. Similarly as regards cash payments, the charge should be entered in the accounts as soon as the payment is authorised on a voucher or other document. In the case of bank treasuries, the receipts and payments should be entered in the accounts from the daily account rendered by the Bank (vide Article 42).

note.—Adjustments by transfers should be recorded separately from cash transactions, the fact of adjustment by transfer being noted in each case. In the case of receipts remitted by postal money orders and adjusted by book transfer, entries in the subsidiary register concerned maybe made daily in lump under each detailed head of account, provided that they are entered in sufficient detail in the departmental registers and that daily returns are submitted to the treasury by the revenue authority concerned.

II.—Subsidiary Registers

(a) General.

35) Save where other forms of registers are prescribed in these directions for particular classes of transactions and subject to such modifications as may be authorised by the Accountant General to meet local requirements, departmental receipts for which separate returns are submitted should be recorded in separate registers in Form T. A. 2. Departmental payments should likewise be recorded in separate registers in Form T. A. 3, according to the various classes of payments. For convenience of accounting, however, the initial record in respect of any particular class of receipts or payments may, in special cases, with the approval of the Accountant General, be kept in the same form as that of the corresponding receipt or payment schedule rendered to the Accountant General and in such cases the requisite number of carbon copies may be struck. — Vide Article 98.

note 1.—The words” separate registers” used in this Article do not necessarily imply a separate volume. If it is convenient to include several registers within the same volume, a set of continuous pages may be set aside for each.

note 2.—When the receipts of a department (e.g. copying agency) are liable to frequent refund they may be entered in a special Register—Form T.A. 20 prescribed for Revenue Deposits (suitably modified in manuscript) so that refunds when made may conveniently be noted against the original credits.

note 3.—A separate Register in Form T. A. 2 should be kept for the record of subscriptions realised in cash on behalf of each service and other Fund.

(b) Register of Adjustments between Central and Provincial Governments.

36) A check register in Form T. A. 4 should be maintained in Provincial treasuries for the record of all cash and transfer transactions which pass through the head “Adjusting Account between Central and Provincial Governments “in the Central and Provincial Accounts. This register should be written up daily at the time of closing the cash books. Part I of the register should record in totals the cash receipts and disbursements relating to the Central Government in a non-bank treasury and in non-bank sub-treasuries subordinate to it. Cash receipts and disbursements of the Central Government in Provincial non-bank sub-treasuries subordinate to a bank treasury should be entered in totals in Part II. Part III of the register should be used in cases in which a Central non-bank treasury renders account to a Provincial District treasury. Parts IV and "V should be written up daily from the registers prescribed in Articles 39 and 46.

37) The entries made in this register should be compared daily with the amounts posted in the cash books under the prescribed minor heads subordinate to 1he head "Adjusting Account between Central and Provincial Governments", care being taken to see that net debit or net credit brought to account under this major Tiead in the provincial cash book agrees with the net result of opposite adjustments entered against the identical major head in the cash book for Central transactions. "Monthly totals from this register should be carried into the abstracts accompanying the Cash Account—Vide Article 97.

(c) Register of Adjustments with other Provincial Governments— (Inter-Provincial Suspense Account).

38) The receipts and disbursements in a Provincial treasury on behalf of other Provincial Governments should be posted in separate registers in Forms T.A. 2 and T.A. 3. The same forms should be used in Central treasuries for the record of transactions on behalf of Provincial Governments which are adjusted through the head "Adjusting Account between Central and Provincial Governments ".

(d) Register of Transactions with Railways.

38-A. Deleted.

(e) Register of Adjustments by Transfer.

39) In Provincial treasuries, two Check Registers in Form T.A. 5, one for the Central and the other for Provincial Government, should be kept for the record of receipts or payments adjustable wholly or partly by transfer debit or credit (see Articles 25 and 26). The registers should be written up in accordance with the directions given on the form. In Central treasuries, only one such register need be kept.

note.—The directions given on the form shall not apply to Central treasuries.

40) At the end of each day's entries, an abstract should be prepared and recorded showing the figures which should pass into the various Subsidiary Registers.

(f) Other Registers.

41) Special forms of registers are prescribed in Sections 2 to 5 for receipts and payments relating to certain departments which draw money by cheques and for deposits, bills and other specified classes of transactions.

III.—Special Directions for Bank Treasuries,(a) General.

42) Where the cash business of a Provincial treasury or sub-treasury is conducted by the Bank, the Bank renders two daily accounts of receipts and" disbursements for Central and Provincial Governments, the latter embracing transactions not only on behalf of the Province in which the Bank is situated but also on behalf of other provinces. Such accounts, however, rendered in respect of Central treasuries and sub-treasuries consist of a single account for the Central Government, all transactions on behalf of any Provincial Government being taken by the Bank against the balance of the Central Government.

43) The transactions reported by the Bank in the daily statement of receipts and payments should, after examination with the chalans and vouchers accompanying it, be posted into the cash book either direct or through some subsidiary register in the same way as transactions taking place in non-bank treasuries (vide Article 33).

Note I.—The net amounts only of payments are entered in the statements of the Bank; for example, when a deduction is made from the amount of a bill on account of income-tax t he daily statements of the Bank show only the net amount paid after deduction. In such cases the posting should be done with due regard to the directions contained in Articles 26 and 39.

Note 2.—When the cash book and the subsidiary registers are posted, the vouchers should be numbered and arranged according to the register in which they are entered.

(b) Register of State Bank Deposits.

44) The net difference between the total receipts and the total payments as shown in the Bank's daily statement should be posted in subsidiary register called the Register of State Bank Deposits (Form T. A. 6). In Provincial treasuries this register should be kept in two volumes—one for the Central Government and another for the Province. The figures posted in this register should be checked and agreed with the pass book forwarded by the Bank along with its daily account and also, in the case of Provincial treasuries, with the totals as shown in the daily schedule rendered by the Bank to its Head Office, a copy of which is forwarded to the Treasury Officer.

(c) Register of Misclassifications by the Bank.

45) Transactions that may be classified incorrectly in the daily account rendered by the Bank should be taken by the Treasury Officer to the correct heads of account and posted into the appropriate subsidiary registers but on no account should the figures under the head "State Bank Deposits” be rectified in the treasury accounts. Any differences resulting from the rectification of Bank's misclassification of Central transactions as Provincial or vice versa should be taken in the treasury accounts to the head "Adjusting Account between Central and Provincial Governments—Misclassifications by the Bank " in the manner indicated below.

46) Provincial transactions erroneously entered in the Bank's daily statement of transactions of the Central Government and vice versa, should be entered in a Register of Misclassifications by the Bank (Form T. A. 7). The form is divided into

two parts, viz. (i) Central transactions included in the Provincial statement and (ii) Provincial transactions included in the Central statement so that separate totals may be struck for each part. The total receipts posted into the first part should be taken in the cash book for Provincial receipts but in one lump sum under the head " Adjusting Account between Central and Provincial Governments—Misclassifications by the Bank". In the cash book for Central receipts the misclassified items should be taken under correct heads of Central receipts, and there should also be a deduct entry under the head " Adjusting Account between Central and Provincial Governments— Misclassifications by the Bank ", corresponding to the total amount taken to the identical head in the cash book of Provincial receipts. In the same way. Central payments wrongly classified by the Bank as Provincial should be posted under appropriate and correct heads in the cash book of Central payments and set off by a deduct entry in lump under the head " Adjusting Account between Central and Provincial Governments ", while the total amount of such misclassified disbursements should be posted in lump in the cash book of Provincial payments under the head, " Adjusting Account between Central and Provincial Governments ". Similar postings should be made of the items of the second category in the Central and Provincial cash books.

Note.—Any correction under the head' State Bank Deposits " which will be necessary as a result of the adoption of the correct classification by the Treasury will be made by the Accountant General through the Central Accounts Section of the State Bank.

IV.—Incorporation of Sub-treasury Accounts.

47) The transactions occurring at a sub-treasury should be reported to the District treasury in a daily sheet in Form T. A. 8 (supported by vouchers) showing receipts, disbursements and balance of the day. The receipts and disbursements should be posted from these sheets on the day of receipt into ^the accounts of the District treasury in the same way as if they had taken place at it.

48) The following items of receipts or payments in the daily sheets of sub-treasuries should be excluded from the accounts of the District treasury in which they will remain as part of the balance:—

i. remittances of cash to and from a sub-treasury from and to another sub-treasury within the district or the District treasury.

ii. transfer of funds, through currency, to and from sub-treasuries against opposite payments at the District treasury or at another sub-treasury subordinate to the same District treasury.

Note.—This direction shall not apply if the cash business of the remitting or receiving treasury or sub-treasury is conducted by the Bank, see Article 19.

49) The transactions of the Central Government in a Provincial sub-treasury should be reported to the District treasury in separate daily sheets. The receipts and disbursements shown in such a daily sheet should be entered item by item in the cash book or appropriate subsidiary registers relating to Central transactions, such entries in the accounts kept in a non-bank treasury being set off by the closing adjustment made through the head "Adjusting Account between Central and Provincial Governments—Central transactions in non-bank treasuries "—vide

Article 51. In the account feet in a bank treasury, the totals of receipts and disbursements of the Central Government appearing in the accounts of a non-bank sub-treasury of the Province should be taken into the cash book of Provincial receipts and disbursements under the head " Adjusting Account between Central and Provincial Governments—Central transactions in non-bank sub-treasuries ", while in the cash book for Central transactions, there should be deduct entries in lump under the same head, both on the receipt and disbursement sides, corresponding to the identical amounts entered in the Provincial cash book. This method of accounting should also be adopted mutatis mutandis in regard to transactions of a Provincial Government in a Central non-bank sub-treasury which renders accounts to a District treasury subordinate to that Government.

V.—Daily Closing of Accounts.

50) After the several subsidiary registers have been written up and completed in respect of cash and transfer items, the daily total of each register should be carried into the appropriate cash book. The cash book should then be totalled and to the gross totals of receipts and disbursements thus worked out the deductions and additions indicated at foot of the cash book (Form T. A. 1) should be applied so as to bring out the net tot." Is of receipts and disbursements which should agree with the totals shown in the treasurer's cash book or in the daily account of the Bank, as the case may be. Finally, a balance sheet should be drawn up in Form T. A. 9 and the account balance worked out therein reconciled, where necessary, with daily balance as per Treasurer's cash book.

Note.—The preparation of Accountant's Daily Balance Sheet in form T. A. 9 is not required in the case of a Treasury and sub-Treasuries subordinate to it when the cash business is conducted by the banks".

51) 51. In Provincial non-bank treasuries, before final totals are struck in the cash book, the cash book relating to Central transactions should first be totalled in pencil and from the gross totals of receipts and disbursements of the Central Government necessary 'deductions should be made in respect of transfer adjustments as in column 5 of the Central Check Register of Adjustments by Transfers (Form T. A. 5) so that the totals of receipts and disbursements in cash may be deduced. The total sums thus determined should be posted in the cash book of Provincial receipts and disbursements under the head "Adjusting Account between Central and Provincial Governments—Central transactions in non-bank treasuries ", while in the cash book relating to Central transactions there should be deduct entries under the identical head, both on the receipt and disbursement sides, corresponding to the total amounts taken under that head in the Provincial cash book. At the same time the amounts so adjusted should be posted in Part I of the Check Register of Adjustments between Central and Provincial Governments (Form T. A. 4).

52) The cash book maintained for Central transactions in a Provincial treasury should close invariably with a nil balance, the total receipts being always equal to the total payments after incorporation of the adjusting entries under the head “State Bank Deposits " and " Adjusting Account between Central and Provincial Governments " as may be necessary.

53) The cash books should be finally closed and signed after such further check and methods of verification have been applied as may be prescribed in the treasury

rules or by executive instructions of the Government concerned.

54) Any amount found surplus or deficit in treasury balances should be brought to account as such in the cash book on the receipt or payment side, as the case may be.

VI.—Monthly Closing of Accounts

55) As it is absolutely necessary that the figures given in the different receipts, accounts and returns exchanged with other departments should agree exactly with those shown in the treasury accounts, the formal closing of the accounts of the several sub-treasuries for the month should be fixed for the latest date by which any risk of failure to receive that day's returns at the headquarters treasury before the end of the month will be eliminated : any transactions of a later date should be included in the returns of the treasury for the next month. The head-quarter's accounts for June must, however, be kept open until receipt of daily sheet of every sub-treasury for 30th June, in order that all receipts and payments taking place at sub-treasuries within the official year may, without exception, be brought into the accounts of the year. Every endeavour should be made to close the June accounts not later than the 5th of July. All correcting entries affecting inter-governmental adjustments should be intimated to the Accountant General so as to reach him by the 12th of July at the latest.

56) In addition to the daily closing, the month's totals of the subsidiary registers should be carried into the cash account in the case of receipts and into the lists of payments in the case of payments (vide Article 96). The cash account should be closed with an abstract in the form indicated in Article 97. The account balance at the close of the month should be agreed with the actual cash balance in the treasury as reported in the Cash Balance Report of the month.

SECTION 2.—TRANSACTIONS OF DEPARTMENTS WHICH RENDER SEPARATE CASH ACCOUNTS.

57) Save as provided in Articles 58 to 60 below or as may be specially authorised by the Accountant General in any particular case, moneys received from or on behalf of departmental officers who render separate cash accounts to the Audit or Account office should be recorded at once in a register in Form T. A. 10. In the same way, funds supplied to such departmental disbursing officers on cheques drawn against letters of credit or otherwise, should be entered in a register in Form T.A. 11.

58) Remittances by Forest Officers should be entered in a register in Form T. A. 12 which may also be used for the purpose of consolidated receipt furnished to Forest Divisional Officers. Funds supplied to Forest Disbursing Officers by means of cheques or otherwise should be entered iii Register of Forest Cheques Paid, Form T. A. 13.

59) The receipts and payments of the Defence Department should be entered in separate schedules (Forms T. A. 14 to T. A. 17).

60) All receipts and payments on account of the Post Office should be posted in Registers of Post Office Receipts and Payments (Forms T.A. 18 and T. A. 19). The transactions of each Head Post Office having a separate letter of credit at the treasury should be shown in a separate column subdivided for payments in cash'

and by transfer Receipts and payments originating in the Civil Department should not be included under any Post Office but should be shown in a special column headed "Miscellaneous."

61) In all the cases covered by the directions in this Section, the Treasury Office should arrange to have a monthly settlement of account with the Departmental Officer concerned in accordance with such procedure as may be prescribed by Government,

SECTION 3.—ACCOUNTS OF DEPOSITS

A.—general

62) No item should be credited as a deposit save under formal order of competent authority. Furthermore, no sums should be credited in any deposit register which can be carried to any other head of account; for example, revenue paid to Government on account of a demand not yet due should at once be carried finally to the proper revenue head, and should not be placed in deposit.

63) The amount of a lapsed deposit refunded under the rules of Government should appear in the treasury accounts as a miscellaneous refund and not as a repayment of deposit.

B.—revenue deposits

64) Each item of deposit received should at once be entered in a register in Form TA 20 and numbered. There should be a separate series of numbers for each register, beginning a new each year. The Treasury Officer should check carefully the amount and particulars of each entry and then set his initials in the proper column against each. A daily total only should be carried from each register to the cash book.

65) Every item should be recorded in the name of the person from whom, not that of the Government official through whom, it is received ; it should be passed through the accounts even though repaid on the day of receipt, and be kept distinct, however small it be, finally disposed of, never being consolidated with others.

66) Each repayment of deposit should at once be recorded both in the Register of Repayments, Form T.A. 21, from which the daily total should pass into the cash book, and in that of Receipts, Form T.A. 20, in the latter the date and amount of the repayment also being noted.

Note.—When, in the case of a bank treasury, a deposit is repaid by an order on the Bank the entry in the Register of Receipts should be made when the order is issued and that in the Register of Repayments when the repayment is reported in the daily account of the Bank. If in any case repayment is not made on the date of the order on the Bank, the actual date of repayment should also be noted in the Register of Receipts just below the entry of the date of the order.

67) When a deposit is adjusted by transfer to some other head of account, the head of account to which it is transferred, and the item in which it is included in the treasury account, should be noted both in the Register of Receipts, and in the Register of Repayments, and it should be credited separately in the cash book or the subsidiary register concerned. The voucher submitted with the list of repayment

should state these facts the statement being attested by the signature of the Treasury Officer.

C.—personal deposits

68) Receipts and payments on Personal Deposit accounts should be recorded in personal ledgers in Form T. A. 22, which should be bound up into a volume. Every personal account should have its own ledger page in which the receipts should be entered in regular order without being numbered and the disbursements (made not from any particular item, but from the aggregate balance in hand) noted as they are made without any further remark.

69) An account of cash orders issued on sub-treasuries should be maintained, like that of Personal Deposits, through a personal ledger for each sub-treasury in Form T. A. 23. When paid at the sub-treasury, the amount of the cash order should be entered in the sub-treasury cash book and daily sheet as a miscellaneous payment but in the District treasury it should be posted in the personal ledger account as a repayment of deposit.

70) The daily totals of receipts and payments should be carried from the personal ledgers (Forms T.A. 22 and T.A. 23) in to the Register of Personal Deposits (Form T.A. 24), from which again the aggregate daily total only should be carried to the cash book.

D.—civil and criminal court deposits

71) There are two methods in which the accounts of civil and criminal court deposits may be kept :

1. When each deposit is separately paid into and drawn from the treasury upon documents passed by competent authority and setting forth the particulars necessary for the entries in the deposit registers, the accounts of Civil and Criminal Court Deposits should be kept in the manner prescribed in Articles 64 to 67 for revenue deposits, although the sets of registers and returns should all be separate from those of the revenue deposits proper.

2. In cases where the Civil Courts and Magistrates merely bank with the treasury, remitting without detail their gross deposit receipts for credit in a personal ledger, and making repayments by cheques on the treasury, the accounts at the treasury should be kept in the forms prescribed in Articles 68 and 70 for personal deposits, but quite separate from those of personal deposits proper; and the deposits should be designated as Civil Court or Criminal Court Deposits.

Whenever the latter system is permitted the detailed record of deposit transactions should be kept by the court concerned in the form prescribed in Articles 64 to 66 for treasury officer's accounts of Revenue Deposits with such adaptations and modifications as may be authorised by the competent judicial authority after consultation with the Accountant-General.

72) In provinces where all branches of the civil administration, revenue, criminal and civil, are under the same officer, the system may be adopted of including all deposits of the district in one register as revenue deposits or the treasury officer may receive and keep the accounts of all such deposits in exactly the same way as revenue deposits but in separate registers and returns under the designation of " Civil Courts and Magistrates' Deposits.”

E.—deposits of local funds

73) The transactions of all local funds, including municipal and cantonment funds, should be recorded in the forms used for personal deposits (Forms T.A.22 and T.A. 24), but should be kept quite distinct, and should pass into the treasury accounts as Deposits of Local Funds, and not as Personal Deposits.

74) The transactions of each fund should be entered in a separate column in the register (Form T.A. 24) which should provide a separate column for every such fund in the district. Unless the funds are very few in number, there should be registers and totals for municipal and cantonment funds separate from those of other funds.

F.—deposits at sub-treasuries.

75) Deposits made at a sub-treasury should be brought, item by item, through the daily sheet upon the district registers and must be numbered in the general series. It may, however, be sufficient to enter in the district registers merely the daily totals of transactions relating to personal deposits such as, Wards, Estates, Dispensaries, Municipalities, etc., which take place at sub-treasuries, unless the Accountant General for special reasons instructs otherwise in any case,

76) When the Officer in Charge of a sub-treasury has occasion to place in deposit items which, according to rule, should be so dealt with, and which he is also empowered to repay on his own authority without formal authority from the District treasury, a register of such deposits should be kept at the sub-treasury in addition to that at the District treasury.

77) In regard to repayment the sub-treasury account in which the credit originally appeared should be indicated clearly so that it may be easy to trace the item and to charge off payment correctly in the district account.

SECTION 4.—ACCOUNTS OF STATE BANK OF PAKISTAN REMITTANCES

A—issue of telegraphic transfers and drafts

78) Particulars of all Telegraphic Transfers and Drafts drawn by treasuries on other treasuries and on offices and agencies of the Bank should be recorded in a Register,—Register of State Bank of Pakistan Remittances Drawn,—in form T.A. 25, in which each drawing should be entered in a consecutive series in the order of issue. This register which will be separated for each financial year should be page-numbered and the pages should be ruled and the lines numbered in the column headed “No. of Item".

79) The Treasury Officer should send an advice of State Bank of Pakistan Remittances drawn by him during the day to the treasury or bank drawn upon in the form prescribed by the State Bank (Advices of remittances sold) on the very day on which the telegraphic transfer or draft is drawn. Detailed instructions in

this behalf will be found in the Treasury Rules of Government.

80) Telegraphic Transfers and Drafts drawn each day, as recorded in the Register of drawings (Form T.A. 25), should be listed in a Schedule in the form prescribed by the Bank. The Schedule inter alia contains separate columns for "Amount", and "Exchange". The total of the columns "Amount" and "Exchange” should be agreed with the total receipts for the day booked under head "State Bank of Pakistan Remittances” in the Cash Book. This provides an independent check of the totals in the Register of State Bank of Pakistan Remittances Drawn, which are taken direct to the Cash Book. The total in the column “Amount “in the Schedule should also be agreed with the total drawings as entered in the several advices for the day. The Schedule accompanied by the applications for the remittances should then be despatched the same day to the Accountant General.

B.—encashment of telegraphic transfer and drafts

81) As each Telegraphic Transfer or Draft is encashed the dale of payment should be noted in the column provided for the purpose in the relevant advice, the entry being initialled by the Treasury Officer.

82) A record of Telegraphic Transfers and Drafts encashed should be maintained in a Register. Register of State Bank of Pakistan Remittances Encashed.—in Form T.A. 26, in which the Telegraphic Transfers and Drafts should be entered as they are paid, the daily totals being carried into the Cash Book. At the close of the day all encashment made during the day, as recorded in the Register, should be listed in a Schedule in the form prescribed by the State Bank and the Schedule should be forwarded to the Accountant General the same day after the total in it is agreed with the total payments for the day the head "State Bank of Pakistan Remittances" in the Cash Book. The receipted drafts including payees receipts in the case of telegraphic transfers, should accompany the Schedule as voucher.

C.—drawings and encashments at sub-treashriks.

83) Where State Bank of Pakistan Remittances are drawn b> or encashed at sub-treasuries, the sub-treasuries will maintain Registers of drawings and encashment and submit daily Schedules of drawings and encashment direct to the Accountant Genera] in the same way as District treasuries, but the total drawings and encashment for the day should be intimated by toe sub-treasury officer (without details) to the District treasury in the usual way. In the Cash Book of the District treasury the total daily receipts and payments at each sub-treasury will be exhibited under a separate sub-head " State Bank of Pakistan Remittances—sub-treasury ". Such receipts and payments should not however be incorporated in the corresponding Registers of the District treasury. Sub treasury schedules for all the days of {he month tip to and including the date of closing of the sub-treasury accounts for the month should be prominently marked as relating to the accounts for that month, the. schedules for subsequent days of the month being marked as pertaining to, the accounts for the month following.

D.—drafts, ETC. cancelled.

84) When a State Bank of Pakistan Remittance is cancelled, the fact of cancellation should be noted in the Register of State Bank of Pakistan Remittances Drawn against the relevant entry and intimation sent to the treasury or bank drawn upon, by which the fact should be noted conspicuously on the advice originally

received. The amount when refunded by the drawing treasury should be entered in the Register of State Bank of Pakistan Remittances encashed and it must appear in the Register even though issue and cancellation take place on the same day. The amount of the cancelled draft should simultaneously be entered m the proper columns of the schedule of drafts encashed for the day in which cancellation takes place, suitable remarks being made in-the schedule indicating that the payment is on account of cancellation of a draft already drawn by the treasury. The cancelled draft should accompany the schedule of encashment.

E. -DRAFTS, ETC., EXCHANGED

85) When a draft is exchanged for another the original should be treated and entered as a draft presented for payment and the amount again credited as received for the issue of a new draft.

SECTION 4-A.—ACCOUNTS OF MILITARY TREASURE REMITTANCES

86) A record of Military Treasure Remittances drawn on Military Treasure Costs should be kept in a Register in Form T.A. 27 in which each drawing should be entered in the order of issue. The "Register should be page-numbered and a sufficient number of pages should be set apart for each Military Treasurer Chest on which drawings are usually made. The pages should be ruled and the lines numbered in the column headed "Serial". The serial numbers will thus be separate for each Military Treasure Chest and should commence anew with each financial year.

87) Military Treasure Remittances drawn for the day as recorded in the Register should simultaneously be entered in a list in Form T.A. 28. The daily total of the list (worked out in pencil) will be entered without details in the Schedules of Defence Department Receipts (Form T.A. 14) of the Account Circle concerned, in the column "Military Treasure Remittances Drawn ". After the drawings for all the days of the month have been entered in the first five columns of the list, the list should be submitted to the Accountant General along with the monthly Cash Account.

88) An advice of Military Treasure Remittances drawn should be sent to the Officer in charge of the Military Treasure Chest concerned on the very day on which the Remittance is drawn in such form and according to such procedure as may be laid down in the Treasury Rules of the Central Government.

89) Deleted.

SECTION 5.—MISCELLANEOUS ACCOUNTS

90) In every treasury from which revenue advances are made one or more plus and minus memoranda (Form T.A. 46) should be kept, in which the advance should be debited and all recoveries credited. One of these plus and minus memoranda should be the ordinary account of revenue advances; and other special accounts may be opened from time to time for any special officers authorised to make such advances, who may, under the orders of revenue authorities keep and submit accounts separate from the accounts of the district officer. Unless the Government requires otherwise, the treasury shall keep no detailed accounts of these advances.

Note—An advance held to be irrecoverable by the Revenue

authorities should be written off the treasury plus and minus memorandum under the authority of the Accountant General any subsequent recoveries should not affect the treasury plus and minus memorandum but should be taken direct to revenue.

91) In addition to the registers prescribed in the foregoing Articles the following subsidiary registers should be kept for the record of transactions specified against each. Separate registers should be kept, where necessary, in Provincial treasuries for transactions relating to the Central Government.

i. Register in Form T. A. 31 for the record of advances (other than those mentioned in Article 90) made/recovered under the heads "Loans and Advances" and "Advances Repayable".

ii. Register in Form T.A. 32 for payments relating to personal claims of Gazetted Officers.

iii. Register in Form T. A. 33 for payments of Pensions. Separate registers should be kept for different classes of pensions such as pensions chargeable to ''55.—Superannuation Allowances etc." Assignments and Compensations and Political and other pensions, etc.

iv. Register in Form T.A. 34 for payment of coupons on Bearer Bonds.

v. Register in Form T. A. 35 for payment of interest on Promissory Notes/Stock Certificates.

CHAPTER IV.—ACCOUNTS RETURNS TO BE RENDERED BY

TREASURIES

A.—general

92) Except as specified otherwise the directions in this Chapter shall apply to all bank and non-bank treasuries at the headquarters of the district.

93) The returns prescribed in this Chapter "should be prepared from the accountant's cash book and the registers subsidiary thereto and despatched to the Accountant General punctually on the prescribed date. The returns due for despatch on a holiday may be sent one day (but not more than one day) late.

94) Separate returns should be rendered by Provincial treasuries in respect of transactions of the Central Government and in respect of those taken against the Province.

B.—compilation of monthly accounts.

I.—Cash Account and List of Payments

95) The Cash Account and list of Payments should be prepared in FormsT.A. 36 and T.A. 37, respectively, in which heads of receipts and payments shouldbe printed in the order prescribed by the Accountant General. The Cash Accountshould show the total receipts collected, and the List of Payments the totalpayments nude during the month (vide article 56).

96) The entries from the cash book and register subsidiary thereto intothe Cash Account. List of Payments and schedules pertaining to these documents(vide Articles 96 to 109) should be made in accordance with the followingdirections :—

i. Those transactions which, under the instructions of the Accountant General, have to be recorded in full in any one of these documents should be entered therein on the date on which they appear in the cash book, or, on the following day, provided that the transmission of the accounts and returns on the due dates (vide Articles119 to 120) is not thereby retarded.

ii. The lump entries appearing in the Cash Account. List of Payments and schedules pertaining to these documents should be made therein in time to permit of the completion of those returns and their submission to the Accountant General on the due dates.

iii. The difference between the monthly totals of receipt and payment columns of the subsidiary register of State Bank Deposits (vide Article 44) should be carried into the appropriate Cash Account or the List of Payments according as the difference represents net drawings from or net payments into, the Bank during the month.

iv. In Provincial treasuries, the difference between the monthly totals of receipt and payment columns, of Part VIT of the Check Register of Adjustments between Central and Provincial Governments, Form T.A. 4 (vide Article 36), should be carried into the Cash Account or the List of Payments, as the case may be. under

the head "Adjusting Account between Central and Provincial Governments", care being taken to see that the net payments brought to account under this head in the Provincial Account are entered" under the identical head as net receipts in the account of the Central Government and vice versa.

97)

1. The cash accounts (Central and Provincial) rendered by Provincial treasuries should be supported by a closing abstract in Form T.A.38. The difference between the monthly totals of the Receipts and Payments columns of the different part of the Check Register of Adjustments between Central and Provincial Governments (Form T.A. 4) should be carried into this abstract under the appropriate minor heads subordinate to the head "Adjusting Account between Central and Provincial Governments" (vide Articles 36 to 37). "the entries in the abstract of Provincial Cash. Account being reconciled with the adjusting entries in the abstract of Central Cash Account.

2. The cash accounts compiled by other treasuries should be supported by a closing abstract in the following form :—

Form of Closing Abstract of the Cash Account

Rs. Paisa. Opening balance

Cash receipts

total receipts

Payments, 1st to 10th as per Schedules / List

Payments, 11th to 31st

TOTAL PAYMENTS

Closing balance as per Cash Balance Report

total

II.—Supporting Schedules.

(a) General

98) Save as provided in Articles 100 to 109 below and subject to the observance of the following general principles, the form and number of the schedules may be determined by the Accountant General according to the local convenience.

i. There should be separate schedules of the receipts and expenditure for each department and for each major head of account not relating to any particular department. All revenue receipts and service payments should appear in one or other of these schedules. Receipts on account of departments for which descriptive major heads are not opened on the receipt side should be included in the schedule for the major head "XLVI Miscellaneous".

Note 1.—In the case of small departments or of major heads under which the transactions are few, two or more such departments or major heads may, at the discretion of the Accountant General, be treated for the purpose of this rule as relating to a single department.

Note 2.—Where a separate schedule has been prescribed by the Accountant General, it should be prepared invariably, even if there be no transactions in the treasury accounts under the head, concerned during the period in respect of which the schedule is prepared. In such cases the schedule should show the transactions as 'nil'.

ii. Miscellaneous items of receipts and recoveries of service payments should be shown with full particulars in the receipt schedules of the department by, or at the instance of which the money is presented at the treasury.

iii. Advances of pay, travelling allowances, etc., to Government servants and recoveries of such advances should be included in the schedule of the department to which the Government servants concerned belong.

iv. Payments relating to personal claims of Gazetted Officers should be-shown in a separate column of the schedule of payments of the department concerned or in a separate schedule (Form T.A. 32) altogether, the total of which should be brought forward as a single item in the relevant schedule of payments. In the former case schedules containing such payments should be prepared in duplicate.

v. The vouchers for refunds of revenue should be entered in a separate-subsidiary schedule for each department, and the total of this schedule should be entered as a distinct item in the relevant schedule of payments. As an alternative to this procedure, refunds of revenue may be shown in a separate column in the payment schedule of the department or major head concerned.

vi. Each schedule of payments should be prepared in two parts, the first part relating

to the payments made from the 1st to the 10th of the month and the second part to those made during the rest of the month. The total of the first schedule of payments should be brought below, and added to the total of the second schedule of payments, so that the grand total in the latter may agree with the entry in the List of Payments.

Note:—The general directions contained in this Article shall apply to treasuries rendering accounts to the Accountant General, Pakistan Revenues, subject to such modifications as may be authorised by him.

99) The vouchers pertaining to each schedule should be numbered consecutively in a monthly series as they are entered therein, and attached to it arranged in their numerical order.

(b) Schedule of Income-tax Receipts.

100) Apart from the schedules of income-tax receipts, if any, required by the Income-tax Officer concerned, two separate schedules of receipts should be prepared in respect of income-tax deductions from bills for salaries and pensions —(a) one for the tax collected on salaries and pensions wholly debitable to the Central Government and (b) another for income-tax deducted from salaries and pensions debitable to other Governments. If Income-tax is recovered at a higher rate from any Central Government servant or pensioner on account of additional income from properties situated in a Province, the entire amount of the tax realised should, nevertheless, betaken to the schedule relating to deductions from Central emoluments. Similarly, the income-tax deducted from a pension which is debitable partly to the Central Government and partly to the Provincial Govern-ment, should be taken to the schedule relating to deductions from Central emolu-ments. Any refund allowed in such a case during the course of the year should also be taken to that schedule.

(c) Schedules for Railways and Departmental Disbursing Officers.

101) Save as provided in Articles 102 to 104 below, the schedules of receipts and expenditure for Railways and for those Departments which render separate cash accounts to Audit and Accounts offices (vide Article 57) should be prepared in the same forms and with the same details as have been prescribed in Chapter 111 for the Registers of Receipts and Payments of those Railways and Departments concerned.

102) A simple schedule of Forest Remittances showing separately the cash received into the treasury from each Forest Division and acknowledged in the Consolidated Treasury Receipt (Article 58) should be prepared in Form T.A. 39.

103) Schedules of Receipts of the Posts and Telegraphs Department should be prepared separately for Postal and Telegraph Sections in Forms T.A. 40 and T.A. 41 respectively.

104) For Public Works Department, the Telegraph Branch of the Posts and Telegraphs Department and the Salt Revenue Branch of the Department of Central Excises and Salt, a separate schedule of cheques paid/payments made on account of each department should be prepared in Form T.A. 42 and attached to the List of Payments.

This direction should apply also to the following departments whose operator’s extend over several provinces and whose accounts are collected under the charge of a single Account Officer :—

i. Survey of Pakistan,

ii. Meteorology,

iii. Archaeology,

iv. Geological Survey.

v. Intelligence Bureau, Government of Pakistan,

vi. Mines,

vii. Department of Supply and Development.

(d) Schedules of Deposit Transactions.

105) An ".Extract Register of Revenue Deposits received" should be written up daily in Form T.A. 43 from the Register of Receipts, Form T.A. 20. It is of importance that each deposit should be confined exactly to its own cage, as the Accountant General has to detail repayments against it.

106) in some cases where many deposits are received for very short periods, permission may be given by the Accountant General to detail in the returns only tin items not repaid in the month of receipt : but the permission should not be extended without clear proof of its necessity. When such permission is given, the return can not be written up till after the close of the month, and there will be breaks in the series of numbers representing the deposits received during the month, which have been wholly repaid before its close, fn these cases, "Deposits received and repaid during the month " should be entered in lump sums at foot of each extract register, both of receipt and repayment (vide Articles 105 and 107) in order that extracts might agree with the accounts.

107) As” Extract Register of repayment of Revenue Deposits " Form T.A. 44, should also i»e written up daily in respect of transactions for the entire month. Although no extract register accompanies the first schedule of payments entry should be made in it of the total payment on each head, made during the first ten days of the month ; the entry in the second schedule should be of the total made from the 11th to 31st

108) An “Extract Register of Receipts and Payments of Personal Deposits'". Form T.A. 45, should be written up from the Register of Personal Deposits (Form T.A. 21). The return should show only the monthly totals of receipts and repayment on each persona! ledger: the totals of the two columns. "Receipts of the month “and "Payments of the month “alone will be traceable in the Cash Account and the List of Payments. The monthly totals brought out on the return should be the same as those brought out by submission of the daily total columns of Form T.A. 24.

(e) Schedule of Seamen’s Money Orders.

109) At die end of each month the Treasury Officer should prepare a consolidated schedule giving particulars of the Seamen's money orders issued during the month and forward it to the Accountant General with the monthly cash account. The schedule should be prepared in the form appended to the '”Instructions 10

Snipping Masters in Pakistan “issued by the Board of Trade.

III.—Plus and Minus Memoranda.

(a) General.

110) Plus and minus memoranda should be prepared in Form T. A. 46. for the transactions on account of each class of deposits (including cash orders) of each Local Fund of each kind of stamps (general, adhesive, bill, court fee), of match excise banderols and of excise opium. The deductions from balance should tally with the corresponding entries of receipts in the accounts (except as regards stamps referred to in Articles 112 to 114 and stamps sent to other treasuries or sub-depots), and the closing balances should be certified as agreeing with the stock registers and accounts maintained in the treasury. Memoranda may also be required of the outstanding balances of any class of advances which the District or other revenue officer has authority to make (vide Articles 90 and 91 ‘)].

Note 1.—The plus and minus memoranda should be prepared in such separate parts as may be determined by the Accountant General. Those relating to particular departments may be furnished wherever this is possible, on the reverse, of the receipts schedules concerned.

Notes.—No difference should ever exist between the closing balance of one month and the opening balance of the next: any addition lo, or deductions from, the balance should be made by a special entry to be explained by a foot-note.

(b) Deposits.

111) Each head of deposit and each Local Fund should be detailed separately in the appropriate memorandum. The balance in the plus and minus memorandum of deposit transactions for the month of July should he reduced by the amount reported for laps under Article 127. so that it may agree with the aggregate of repayable deposit balances upon the deposit register.

Note.—In the case of local funds, which ha\e a provincial balance, the balance column should not be filled up.

(c) Stamps.

112) When, under proper sanction, permanent advances of postage stamps are made to Heads of .Departmental Telegraph offices without payment, their value should not be credited in the treasury account but deducted in the plus and minus memorandum of postage stamps, the deduction being supported by the receipt granted by the Head of the Departmental Telegraph office and the sanction of the competent authority.

113) When on the eve of holidays (when treasuries are closed for more than one day) temporary advances of postage stamps are made to Heads of local Departmental Telegraph offices without payment on the requisition of the Post Master General (Telegraph Traffic Branch), the value of those stamps should be deducted in the plus and minus memorandum, the requisition of the Post Master General being attached to the receipt given by the competent Telegraph Authority in support of the reduction appearing in the plus and minus

memorandum.

These temporary advances should be adjusted immediately on the reopening of the treasury by the return of the unused stamps and the money value of those sold and care should be taken that no delay occurs in effecting the adjustment. The cash received should be credited in the cash book as proceeds of postage stamps sold in the usual course, with a corresponding entry in the plus and minus memorandum. In the latter in a separate entry, the full amount of •stamps advanced should be shown as returned.

Note.—If the stamps are issued and returned in the same month, neither the deduction on issue nor the addition on return should be shown in the plus and minus memorandum.

114) The value of damaged and obsolete stamps should be deducted, from the plus and minus memorandum, after they have been destroyed or otherwise disposed of in accordance with the prescribed rules.

IV.—Statement of Lapsed Sub-treasury Cash Order

115) A statement of Cash Orders which are held as lapsed under the rules of Government should be prepared monthly specifying (i) in the case of cash orders issued for service payments, the number and date of the vouchers in which the charges were drawn originally and the name of the officer by whom they were drawn, and (ii) in the case of cash orders issued on behalf of a Ward's Estate or a Municipality, the number and date of the cheques.

116) 116. The total amount of cash orders included in the monthly statement should be deducted from the closing balance in the plus and minus memorandum (Article 110) and a note should be made at the same time against the items concerned in the Ledger (Form T.A. 23), that they have been" reported to the Accountant General for adjustment as lapsed.

C.—Submission to Accountant General

117) On the 8th, 16th. 24th and the last day of each month (or on the previous open day if any of these days is a holiday), or at such other convenient intervals as may be settled between the Accountant General and the Government of the Province. Provincial non-bank treasuries should forward to the Accountant General a statement in Form T.A. 47 showing Central transactions. No voucher should accompany these statements.

118) Statements in the same form should be submitted to the Accountant General by the treasury weekly or after such periodical intervals as may be settled between the Accountant General and the Government in respect of Central transactions occurring in Provincial non-bank sub-treasuries subordinate to a Provincial bank treasury.

119) The first schedules of payments (vide Article 98 (vi)] with connected vouchers and a Memorandum in Form T.A. 48 should be sent to the Accountant General on the 10th and in the case of bank treasuries, on the 11th of the month and the Cash Account and the List of Payments (vide Article 95) with supporting schedules and the connected vouchers together with the Memorandum in Form T.A. 48 'should be despatched to him on the first day of the following, month.

Note.—Deleted.

120) The following and such other schedules as the Accountant General may require (vide Article 98) shall accompany the accounts mentioned above;

(a) With the Cash Accounts

1) Schedule of Forest Remittances ... .. Form T. A.39 (vide Article 102).

2) Deleted.

3) Extract from the Register of Public Works Department Receipts.

In the same form as the Register (vide Article 101).

4) Schedule of Defence Service Remittances and Military Treasure Remittances drawn on Military Treasure chests.

5) Schedule of Miscellaneous Defence Services

6) Schedule of Revenue received on account of the Salt Revenue Branch of the Department of Central Excise and Salt.

7) Schedule of Postal Remittances Form T.A. 40 (vide Article 103).

8) Schedules of Telegraph Remittances. Form T. A. 41 (vide Article 103).

9) Detailed List of subscriptions realised in cash on behalf of each fund.

In the same form as the Register, (vide Article 35, Note 3).

10) Extract Register of Revenue Deposits. Form T.A. 43 (vide Article 105).

11) Schedule of receipts in respect of Income-tax deductions from bills, salaries and pensions…

vide Article 100

12) List of military Treasure Remittances drawn on Military Treasure Chests.

Form T. A.28.

(b) With the List / Schedule of payments

1) Schedule of Forest Cheques paid

In the same form as the Register (vide Article 101).

2) Schedule of Defence Services Cheques

3) Schedule of Miscellaneous payments on account of Defence Services

4) Schedule of Miscellaneous payments on account of Postal Department.

5) Schedule of payments on account of Public Works Department.

Form T.A. 43 (vide Article 105).

6) Deleted.

7) Schedule of payments on account of Telegraph Branch of the Posts and Telegraph Department.

8) Schedule of payments on account of Salt Revenue Branch of the Department of Central Excise and Salt.

9) Schedule of payments on account of certain Central Departments (Article 104).

10) Extract Register of Repayment of Revenue Deposits.

Form T.A. 44 (vide Article 107).

11) Schedule of payments of pensions Form T.A.33 [vide Article 91 (iv)].

(c) Other Returns (to be submitted monthly)

1) Extract Register of Receipts and Payments of Personal Deposits (supported by the original paid cheques.)

Form T.A 45 (vide. Article 108).

2) Schedule of Seamen's money orders vide Article 109.

3) Plus and Minus Memoranda Form T.A 46 (vide. Article 110).

4) Statement of Lapsed Cash Orders Form T.A 45 (vide. Article 108).

121) The Cash Account should be signed and certified by the Collector or if he is absent on tour or otherwise unable to sign the accounts on the first of the month by such other officer to whom the duty may be entrusted under rules made by Government. If the account is not signed by the Collector, the reason should invariably be stated.

122)

1. The Cash Account should be supported by a certificate that the cash balance shown in the account has been verified according to prescribed rules and agrees with the balance reported in the Cash Balance Report of the treasury for the last day of the month.

2. Where the cash business of the district treasury or any of its sub-treasuries is conducted by the Bank, a certificate to the following effect should be given on the Cash Account :--

“Certified that the net amount credited/debited under the head

“State Bank Deposits General/Provincial agrees with the net disbursements/receipts shown in the daily statements of Central/Provincial receipts and disbursements received from the Bank during the month, the totals of which were checked and agreed with the totals shown in the copy, received in this treasury, of the daily schedule rendered by the Bank to its Head Office.

123)

1. The plus and minus memoranda in respect of stamps and opium transactions should be accompanied by a certificate of actual count or weighment of stock in the treasury and the sub-treasuries subordinate to it. The certificate should be given in such form and at such intervals as may be prescribed by Government in consultation with the Accountant General.

2. A certificate should also be recorded monthly on the plus and minus memorandum for cash orders (Article 110) or Form T.A. 45 to the effect that the balance of cash orders on sub-treasuries shown in Form T. A. 45 corresponds with the totals of the outstandings as shown in detail in Form T.A. 23.

124) At the end of every quarter a certificate should be furnished with the Extract Register of Receipts .of Deposits (Form T.A. 43) by the Collector or by a Gazetted Officer of the district staff (not being the Treasury Officer) selected by the Collector for the purpose, that he has examined the register personally, and that the entries are made with the utmost care and regularity.

Note. — This examination is not intended to be mechanical!, and to secure only that all necessary entries are made and initialled without fail at the time of the transaction, but also that no moneys are necessarily in deposit, or allowed to remain there without good cause.

125) In July each year, the Treasury Officer should examine the Registers of Receipts of Deposit "(Form T.A. 20) of the second preceding year and transfer to a Clearance Register in Form T.A. 43 with suitable change in the headings, all the outstanding balances which are not reported for lapse under the rules of Government (vide Article 127). To this Clearance Register should also be transferred any items in the last preceding Clearance Register but one, that are for special reasons not allowed to lapse to Government. It should then be submitted to the Accountant General in order that repayments during the next two years may be recorded in it in the columns provided for the purpose.

note.—It is not intended that the Clearance Registers should be used in District treasuries; the repayment of items entered in the Clearance Register should continue to be recorded therein the original Receipt Registers, vide Article 66.

126) For other classes of deposits which are accounted for as personal deposits a certificate from the administrator of every personal ledger account to the effect that the balance claimed by him is of a named amount, and detailing his outstanding cheques in order to explain the difference between his balance and that admitted by the Treasury Officer in his plus and minus

memorandum should be sent with the Clearance register.

note.—In respect of sub-treasury personal ledger accounts, the Treasury Officer should certify annually that the credit balance of each sub-treasury personal ledger account agrees with the sum of cash orders ascertained to be outstanding.

127) Immediately after 30th June each year, a list of deposits or balances of that year which lapse under the rules of Government should also be submitted to the Accountant General in Form T.A. 49. The list should be signed by the Collector.

For this purpose the registers of deposit should be taken up early in June and an extract made on ruled paper of those of each class which will, in ordinary course, whether from age or pettiness, lapse at the end of the month. This list should then be reviewed by the Collector, and any item which in his opinion should not be so dealt with should be struck out and at the same time (if it be an item lapsing from age) entered on the first page of the Clearance Registers (vide Article 125) for that class, full detail of the reasons why it is not to lapse being given in a covering memorandum. Similarly, if any item is repaid in the course of the month, it should be struck out .of this list at the same time as the payment is entered in registers of receipt and repayment. On 30th June each of these lists should be checked again with the registers of receipts, in which theitems pertaining to the list should be marked off as having, lapsed and beencredited to Government on 30th June.

Note.—In preparing the lapsed statement the items should be entered in chronological order and separate totals should be given for deposits relating to different years.

PART III

CHAPTER V. ---ACCOUNTS OF SMALL COIN DEPOTS

A.—general

128) The directions in this Chapter shall apply primarily to accounts of Small Coin Depots located at treasuries and sub-treasuries. They shall also apply to accounts of Small Coin Depots located at Currency Offices and at any branch of the National Bank unless the Governor-General directs otherwise.

129) The accounts of Small Coin Depots are treated as departmental accounts of the Central Government, the balances in those depots not being included in the general cash balance of the Central Government. The accounts and balances of a Small Coin Depot located at a treasury should, therefore, be kept entirely separate from the accounts and balance of the treasury.

B.—accounts to be kept

130) The accounts of the depots should be kept in Form T.A. 50. T.A.50 A. Every transaction should be entered at the time of its occurrence and the closing balance struck.

C.—accounts returns

131) On every day on which transactions occur a slip in Form T.A. 51/51-A, being a copy of the entry of the transaction in the depot accounts, with the balance before and after it, should be despatched to the Accountant General and to the Currency Officer concerned.

132) As an alternative to the submission of a daily slip to him, the Accountant General may require the submission of a monthly account in Form T.A.51 on such date as may be settled by him with the Currency Officer concerned.

133) Early in July each year, a certificate in the following form signed by the Collector or in his absence by the officer who signs the accounts under Article 121 should be submitted to the Accountant-General to whom the accounts of the depot are rendered :—

"The closing balance of the Small Coin Depot at .............. on the 30th June...................... according to the Depot Book maintained in Form................ is Rs. ................ ............This balance has been duly verified according to the prescribed rules".

134) For depots located at the Currency Offices/Branches of the National Bank of Pakistan a certificate in the following form in respect of the last verification conducted in the preceding financial year should be submitted to the Accountant-General by the State Bank of Pakistan July each year :—

"The balance of the Small Coin Depot at ..................on............... according to the Depot Book was Rs............This balance has been duly verified according to the prescribed rules ".

1List of Forms

Serial Nos. of Forms

Description of Forms

T.A.12 Cash Book.

T.A. 2 Register of Receipts of—————————————Department

T.A. 3 Register of Expenditure of————————————Department.

T.A. 4 Check Register of Adjustments between Central and Provincial Governments.

T.A. 5 Check Register of Adjustments by Transfer.

T.A. 6 Register of State Bank Deposits.

T.A. 7 Register of Misclassifications by the Bank.

T.A. 8 Daily Sheet of Sub-treasury.

T.A. 9 Accountant's Balance Sheet

T.A. 10 Register/ Schedule of Railway/ Department Receipts.

T.A. 11 Register of Payments made to officers of Railway/ Department on cheques against Letters of Credit or otherwise.

T.A. 12 Register/ Schedule of Remittances by Forest Officers.

T.A. 13 Register/ Schedule of Forest Cheques paid

T.A. 14 List of Receipts on account of Defence Department Remittances.

1 These forms are standardized for printing in the 'Try". Series, of which supplies are obtainable, subject to the observance of the procedure prescribed by the Controller of Printing and Stationery.2 The alphabet "F" where used in these forms denotes 6 Paisa.

T.A. 15 List of Miscellaneous Receipts of Defence Department.

T.A. 16 Register/ Schedule of Payments made to officers of Defence Department.

T. A.17 List of Miscellaneous payments on account of Defence Department

T.A. 18 Register of Receipts of the Post offices.

T.A. 19 Register of Payments made to Post offices.

T.A. 20 Register of Receipts of Deposits

T.A. 21 Register of Repayments of Deposits

T.A. 22 Register of Personal Deposits

T.A. 23 Register of Orders on Sub-treasuries Issued and Adjusted

T.A. 24 Register of Daily Receipts and Repayments of Personal Deposits

T.A. 25 Register of State Bank of Pakistan Remittances Drawn

T.A. 26 Register of State Bank of Pakistan Remittances Encashed

T.A. 27 Register of Military Treasury Remittances Drawn

T.A. 28 List of Military Treasure Remittances Drawn

T.A. 29 Deleted

T.A. 30 Deleted

T.A. 31 Register of Advances made/recovered

T.A. 32 Register/ Schedule of pay and travelling Allowances of Gazetted Officers paid.

T.A. 33 Register of Pensions paid.

T.A. 34 Register/ Schedule of Payments of Coupons on Bears Bonds.

T.A. 35 Register/ Schedule of payment of Interest on Promissory Notes Stock Certificates.

T.A. 36 Cash Account.

T.A. 37 List of Payments.

T.A. 38 Closing Abstract.

T.A. 39 Schedule of Forest Remittances.

T.A. 40 Schedule of Receipts of the Post Office.

T.A.41 Schedule of Receipts of Telegraph Department.

T.A.42 Schedule of Payments on behalf of Railway/Department

T.A. 43 Extract Register of Receipts of Deposits.

T.A. 44 List of Repayments of Deposits

T.A. 45 Extract Register of Receipts and Repayments of Personal Deposits.

T.A. 46 Plus and Minus Memorandum

T.A. 47 Weekly intimation of Central transactions

T.A. 48 Memorandum of Vouchers appertaining to the List of Payments and the Cash Account

T.A. 49 Statement of Lapsed Deposits

T.A. 50 Small, Nickel, Bronze and Copper Depot Book

T.A. 50-A Small Coin Depot Book for Decimal Coins

T.A. 51 Memorandum of Payment of the Small, Nickel. Bronze and Copper Depot

T.A. 51-A Memorandum of Payment for Decimal Coins

FORMS

FORM T. A. 1.

(See Chap. Ill, Arts. 32 and 50).

Cash Book of Receipts/Payments of the Treasury for the Month of----------------19-----

Register No.

1st 2nd 3rd 4th 5th 6th 26th 27th 28th 29th 30th 31st Total from the 11th to the end of the month.

Total for the month

Register No.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Revenue/Expenditure heads to be prescribed according to local convenience by the Local Account Officers.

TOTAL --

Closing Entries.

Deduct----

3Sub treasuries

Transfer payments

State Bank Deposits

Add---

Remittances and transfers within the District (applies to non-bank treasuries)

Net Receipts/Payments

Agreed with Treasurer’s Cash Book Bank’s Account

Treasury Officer

Accountant

Clerk

3 These entries should be omitted from the cash book for central transactions maintained by provisional treasuries.

FORM T. A. 2.


REGISTER OF------------- RECEIPTS

Date of Receipt

Mum her of Chalan

Dale of Sub-Treasury Return From Whom received or from what Treasury

Detailed heads

Daily total of each

Treasury

Daily total carried to

Cash Book

Initials of Treasury Officer

Re

ma

rks

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total ...

FORM T. A. 3.

(See Chap. Ill, Arts, 35 and 38.)

REGISTER OF -------------------------EXPENDITURE

Treasury for the month of-----------19 -----

Date

of Payment

Reference

number of Vouchers

To whom paid, etc.

Particulars Detailed Heads Daily total Initials of Treasury Officer

Remarks

Rs. P. Rs. P. Rs. P. Rs. P.

FORM T. A. 4

(See Chap. Ill, Arts. 36 and 51.)

CHECK REGISTER OF ADJUSTMENTS BETWEEN CENTRAL AND PROVINCIAL GOVERNMENTS

Government of-----------------Treasury for the month of-------------------19--------------------

Date I

Central transactions (cash) in a Provincial

non-bank treasury and non-bank sub-treasuries

subordinate to it.

II

Central transactions (cash) in a Provincial

non-bank treasury and non-bank sub-treasuries

subordinate to a bank treasury.

III4

Provincial transactions (cash) in a Central non-bank treasury and non-

bank sub-treasuries subordinate to a

Provincial treasury.

IV5

Transfers

V6

Misclassifications by the Bank

VI

Total for the day.

VII

Net results in the Provincial Cash Book

VIII

Tre

asu

ry

off

ice

Receipts Payments Receipts Payments Receipts Payments Receipts Payments Receipts Payments Receipts Payments Receipts Payments

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total for the

month

Net Total carried into the

Cash Accounts or Lists

of Payment

s.

4 Receipts/payments entered in Part III are Receipts/payments of the Provincial Government occurring at a Central non-bank sub-treasury subordinate to a treasury of that Province.5 Receipts/payments entered in Part IV are totals of columns 4/5of the Central/Provincial Register of Adjustment by Transfers (Form T.A.5) posted as deduct entries.6 Receipts/payments entered in Part V are Receipts of Part A---Receipts of Part---B/Payments of Part A---Payments of Part---B of the Register of Misclassification by the Bank(Form T.A.7.)

FORM T. A. 5

(See Chap. Ill, Art.39.)

TREASURY---------------------PROVINCIAL/CENTRAL

Check Register of Adjustments by Transfer for the month of-----------------------19.

Date

1

Particulars of bills or chalans

2

Net Amount

3

Amount adjustable by transfer credit to

Gross Amount to be entered in the

Departmental Register

6

Head of Accounts

7

Initials by Treasury Officer

8

Provincial Government

4

Central Government

5


General

Note 1.—Vouchers or items debitable by transfer to the Central Government should be classified -Central" and posted in the Central Register in the column “Provincial” and vice versa.

Provincial Register

Note 2.—Items as per column 4 of the Provincial Register should be taken to the Cash Book of Provincial Receipts under the appropriate heads of accounts. When the daily agreement of the Cash Book figures is made with the corresponding figures in the accounts of the Bank or the Treasurer's Cash Book, the total of the items in this column should be deducted both from the Receipts and Payments sides of the Cash Book.

Note 3.—The total of items of column 5 of the Provincial Register should he taken to the Cash Book of Provincial Payments as a deduct entry against the head 'Adjusting Account between Central and Provincial, III—Adjustments by Transfers.

Simultaneously the items should be taken to the Cash Book of Central Receipts under the appropriate heads of accounts by a deduct entry under the head 'Adjusting Account between Central and Provincial, III—Adjustments by Transfer'.

Central Register

Note 4.—The total of items in column 4 of this Register should be taken to the Cash Book of Central Payments as deduct entry against the head 'Adjusting Account between Central and Provincial, 111—Adjustments by Transfers'. At the same time the items should be posted in the Cash Book of Provincial Receipts under the appropriate heads of account by a deduct entry against the head Adjusting Accounts between Central and Provincial, etc.

Note 5.—The items in column 5 of the Central Register should be posted in the Cash Book of Central Receipts under the appropriate heads of accounts. See also the second sentence of note 2 above.

FORM T. A. 6.

(See Chap. III. Art. 44.)

Register of State Bank Deposits central /provincial for the month of-----------19----

TREASU RY

Date (I) Net Payments (2) Net Receipts (3) Initials of Treasury Officer (4)

Rs. P. Rs. P.

Total for the month of

Deduct Payments / Receipts

Net Payments / Receipts

Note. ---There will be only one entry in column (2) or column (3), as the case may be, against each date. When the total receipts exceed the total payment the difference will be posted in column (2) and when the total payments exceed the total receipts, they will be posted in column (3).

FORM T. A. 7.

(See Chap. Ill, Art. 47)

Register of Misclassifications by the _ _ _ ______ Branch of_ __________ Bank of Pakistan

TREASU RY

Date of Bank Statement Particulars of bills and chalans Receipts Payments

A. — Capital transactions included in the Provincial Statement.

Total A

Rs. P. Rs. P.

B.—Provincial transactions included in the Central Statement.

Total B

Rs. P. Rs. P.

FORM T. A. 8.

(See Chap. Ill, Art. 47.)

DAILY SHEET OF SUB-TREASURY

Siaha of--------------------------Tehsil of the---------------- District for-----------------------19---

RECEI PTS

No. Detail of Receipts Amount

Rs. P.

Total Receipts

DISBURSEMENTS

No. Nature of Payments Amount

Rs. P.

Total Disbursements

ABSTRACT DETAILS OF BALANCE.

Opening Balance...

Receipt of the day...

Total...

Total

Payment of the day

Balance ...

Net difference between receipts and payments of the Central.

7Closing Balance

FORM T. A. 9.

7 These entries will not appear in the Central Daily Sheet of a Provincial Sub-Treasury.

Signature of Treasury Clerk

with date of posting. Tehsildar

Siaha-Nawis

Sub-Treasurer

Initials of Treasury Officer


Accountant’s Daily Balance Sheet for---------------------19---

Opening balance as per last page.

Receipts as per cash book.

Rs. P.

Total

Disbursement as per cash book.

Closing Balance.

Deduct balances in Sub-treasuries as follows:-

Sub-treasury, as per Daily Sheet of (date)

Ditto Ditto of

Ditto Ditto of

Ditto Ditto of

Ditto Ditto of

Ditto Ditto of

Cash remittances within the District as per following details:-

From ToDate of charge in sub-treasury

sheet or Treasurer’s Cash Book.

Actual Balance in District Treasury

Do (in words)

Agreed with Treasurer’s Balance Sheet

Accountant Treasury Officer.

FORM T. A. 10.


Register/Schedule of---------------Department Receipts during the month of------------------19---

Da

te o

f re

ceip

t Payments made into treasury by officers of the department Payments made into treasury on account of the department


Cash Book.

Re

ma

rks

---- ---- ---- ----

Fro

m w

hen

re

ceiv

ed

On

wh

at

acco

un

t.

On account of-----

On account of-----

On account of-----

On account of-----

Other items

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

FORM T. A. 11)


Register of Payments made to Officers of the------------------------------------------------ Department on Cheques against Letters of Credit or otherwise from----------------------to----------------19--.

Date of Payment S

eria

l No

.8

Ser

ial N

o.

9

Ser

ial N

o.

10

Ser

ial N

o.

Daily total of payments carried

BookCheque Book Ho. Cheque Book No. Cheque Book No. Cheque Book No.

No. of cheque

Amount BalanceInitials of T.O.

No of Chequ

eAmount Balance

Initials of T.O.

No. of cheque

Amount BalanceInitials of

T.O.No. of

chequeAmount Balance

Initials of T.O.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. p. Rs. P. Rs. P. Rs. P. Rs. P.

8 Entries should be made in the column of 'balance' only when the amounts are drawn against letters of credit. Each such entry and each payment entry must be attested by the Treasury Officer's initials, who should see that the balance is correct in each case.9 In the case of payments at the Bank or at sub-treasury, it should be sufficient to enter in the register the daily total paid and to note the balance available after each such entry,10 A separate column should be used for each officer having a letter of credit or separate account on the treasury.

FORM T. A. 12.


Treasury. ----------------------------- From ---------------------------------Forest

------------------------Division

Consolidated Receipt cum schedules for Forest

Cash Remittances. ----------------------------------------------------------- For--------------------19--

Received from the Officer- in-charge of

Division the sum of Rs.-----------------as detailed below

for credit to the Forest Department:— Number of Cr. item and the date of entry in Forest

AccountDate of Remittances to

Treasury or Sub-Treasury

Name of Treasury or

Sub-Treasury

By whom remitted

Number of each Chalan

Amount Remitted with each Chalan

Rs. Ps.

Countersigned

Forest Officer

Division

Officer-in-charge of Treasury

19—-. Dated---—--19-

FORM T. A. 13.


TREASU RY

Register/Schedule of Forest Cheques paid during -------------------------------------19-----

Date of Payment

Particulars of Cheque

By whom drawn Division Division Remarks

No. Date

Rs. P. Rs. P.

FORM T. A. 14.

(See Chap. Ill, Arts. 59 and 87)

(DEFENCE MI NISTRY REMITTANCES DIVISIONList of Receipts on account of Defence Ministry Remittances (from

Defence Ministry to Civil) in the---------------------------------- Treasury for the

month of -------------------------------- 19---.

No.

of

Chalan

Date From whom

received

Military

Treasure

Remittances Drawn

Departmental Receipts—

Defence Ministry

Daily total carried to cashbook

Remarks

Rs. P. Rs. P. Rs. P.

N.B.—Departmental receipts are received from or on the authority of the officers of the Defence Ministry.

FORM T. A. 15

(Sec Chap. Ill Art 59).

MISCELLAN EOUS RECEIPTS OF DEFENCE MINISTRY DIVISION

List of Miscellaneous Receipts of Defence Ministry in the

Treasury during the month of------------------------------19---.

Serial No.

Date from whom

received

Recoveries by civil authorities for the Defence Ministry Daily total carried to

cashbookDescription Amount

Rs. P. Rs. P.

FORM T. A. 16

(See Chap. Ill, Art. 59)

Register/ Schedule of payments made to officers of the Defence Ministry-----------------------------------------------------------------------------------------------------Circle on account of

cheques against

Assignments during the month of---------------------19---

Ser

ial N

o. o

f V

ou

cher

Da

te o

f p

aym

ent

Divisional Disbursing Officer

Similar colour for other

Departmental Officers

Daily total carried to cashbook

Re

ma

rks

Cheque Book No.

Nu

mb

er o

f C

heq

ue

Am

ou

nt11

Ba

lan

ce

Init

ials

of

T.O

.


11 A cash remittance made, under special orders, to a military treasure chest, is to be enteredin this column.

FORM T. A. 17

(See Chap. Ill, Art. 59).

DEFENCE MINISTRY----------------------------------------------------- DIVISION.

List of Miscellaneous Payments on account of Defence Ministry at the Treasury -----------------------------------------------from the-----------------to the--------------of---------------------------19--.

Date of payment

Co

nse

cuti

ve N

o. o

f 1

Vo

uch

er 1 To whom

paid.

Emergent advances under station orders

orders.

Miscellaneous payments (e.g.. Leave allowances. Pensions, Defence Ministry Expenditure

by Civil. Officers, etc.)

Daily Total carried to Cash

Book

Description Amount


FORM T. A. 18. (See Chap. Ill, Art. 60).

Register of Receipts of the Post Office Department

TREASURY

DateNo. of Chalan

Post Office Post Office Miscellaneous

Daily Total carried to the Cash

Book

Init

ials

of

Tre

asu

ry

Off

ice

r 1

In CashBy book transfer

In CashBy book transfer

Sale of Postage stamps ordinary

Sale of large sized

Regis-tration

envelopes

Sale of service stamps

Rs. P. Rs. P. Rs. P. Rs. p. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total...

FORM T. A. 19.

(See Chap. Ill, Art.60.)

Register of Payments made to Post Office for the month of

TREASURY

Date of Payment No. of voucher

Post Office Post Office Miscellaneous

Daily Total carried to the Cash Book Initials Of Treasury Officer

In Cash By Book Transfer In Cash By Book Transfer

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total...

FORM T. A. 20.

(See Chap. Ill, Arts.64, 66 and Note 2 to Art.35).

Register of Receipts of----------------------Deposits in the month of------------------------------at-------------------Treasury.

Da

te o

f re

ceip

t.

No

. of

each

d

epo

sit.

Fro

m w

ho

m

rece

ived

,

Nu

mb

er o

f d

epo

sit.

Na

me

of

the

cou

rt o

r au

tho

rity

o

rder

ing

th

e

Am

ou

nt

of

each

d

epo

sit.

Init

ials

of

T.O

Da

ily t

ota

l ca

rrie

d t

o c

ash

b

oo

k

Details of repayments. Total repayments

Lapsed and credited to Government.

Da

te.

Na

me

of

the

co

urt

o

r au

tho

rity

o

rder

ing

Am

ou

nt

of

each

re

pay

-m

ent.

Init

ials

of

T.O

Da

te.

Na

me

of

the

co

urt

o

r au

tho

rity

o

rder

ing

Am

ou

nt

of

each

re

pay

-m

ent.

Init

ials

of

T.O

Da

te.

Na

me

of

the

co

urt

o

r au

tho

rity

o

rder

ing

Am

ou

nt

of

each

re

pay

-m

ent.

Init

ials

of

T.O

Da

te.

Na

me

of

the

co

urt

o

r au

tho

rity

o

rder

ing

Am

ou

nt

of

each

re

pay

-m

ent.

Init

ials

of

T.O

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Note. The entry in the column “Nature of deposit” should be sufficient explain why the amount deposited.

FORM T. A. 21

(See Chap. Ill, Art. 66).

Register of Payments of------------------------------- Deposits at ------------------------------Treasury in the month of

Detail of Original Deposits

Date of present

repayment.

No. of repayment voucher.

To whom repaid.

Amount repaid. Initials of


cash book.

Re-marks.

Date of receipt.

No. as per register of receipts.

Amount or balance of deposits.

In CashBy

transferAccounta

nt

Treasury or

Disbursing Officer.


12FORM T. A. 22


Treasury Register of Personal on account of

Date No. of Payment cheque.Amount

received.Amount paid.

Balance after each transaction. Treasury Officer's initials.


12I f there be large number of transactions on the same day, a balance reed not be struck after each transaction bin the Treasury Officer, if there be any possibility of an overdrawal, should by totalling the items of receipts and refunds and striking the balance whenever necessary satisfy himself that the balance is not overdrawn. The Treasury Officer, should, however, strik invariably, a total at the end of each day's transact ions.

FORM T. A. 23.

(See Chapter III, Art. 69)

REGISTER OF ORDERS ON SUB-TREASURIES ISSUED AND ADJUSTED

Orders issued Orders paid.

Date

No. or order.

PayeeValue how

received.

Initials. Amount of each order.

Initials of Treasury officer.

Daily total (to be carried to Register of Personal Deposit.)

Payment of Sub-Treasury.

DateNo. of order.

Amount of order.

Daily total to Register of

Personal Deposit.

Accountant. Treasurer.Date Amount.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

The column "Payment at Sub-Treasury" is provided under "Orders issued" in order to give space for making off paid orders and ascertaining whether the total of the orders outstanding agrees with the balance on the books. The balance month by month (the difference between the sums of the two columns of daily totals) should he carried for warded to the new month to the column "Dally total" under "Orders issued". Under Orders paid" the entries should be made in the order in which the paid orders are received back from the sub-treasury without reference to period of issue, and the total should be agreed with the total charge in the sub-treasury account; the payments should at the same time be marked off in the issue columns from the original paid orders. The orders may be numbered in a general series for the whole district, but those on each sub-treasury must also be numbered in a separate annual series. The column “Value how received” is intended for remarks denoting cash or transfer.

FORM T. A. 24.

(See Chapter III, Arts. 70 and 73)

Register of Daily Receipts and Repayments of Personal Deposits at the-----------------Treasury in the month of------

Receipts Payment

Date Account No.

Daily total to cash book.

DateAccount

No.

Daily total to cash book.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total Total

A separate column each side should be assigned to each account, in which the daily gross receipt and gross charge should be entered from the personal ledger. Thus there should be lister One single line in this register for the transactions of all personal ledger accounts each day, and its gross totals should give the figures to pass into the cash book. A page of foolscap has probably breath enough for nine such accounts if there be more than one page can accommodate either the two sides may be separated into different parts of the same volume, the same columns being carried a cross both pages or more than one register may be opened and the totals of the second, third, etc. , carried into separate column of the first,

FORM T. A. 25.

(See Chapter III, Art. 78).

Register of State Bank of Pakistan Remittances drawn on the

RankTreasury atSub-Treasury

No. of Item Date Drawn. Nature of drawing.

Name of Remitter.

Name of Payee.

Serial No. of Remittance13.

Exchange. Amount. Initials of Sub-treasury Officer Treasury,

Remarks

On. Place.

Rs. P. Rs. P.

13 In the case of Telegraphic Transfers the Name of the beneficiary should be given.

FORM T. A. 26.


Register of State Bank of Pakistan Remittances encashed during the period----------------from--------------------------to-------------------------

No. of Item.

Drawn By Place. Date

Nature of drawing

Serial No. of Remittance14 Amount.

Initials of Treasury

Remarks.Sub-treasury Officer.

Rs. P.

14 In the case of Telegraphic Transfers the name of the beneficiary should be given.

FORM T. A. 27.


Register of Military Treasure Remittances drawn by Treasury on the Military Treasure Chest at

Date.

Numbers.

To whom granted.

To whom payable.

Amount.Initials of Treasury Officer.

Remarks.

Serial. Printed (or General).

Rs. P.

FORM T. A. 28.


List of Military Treasure Remittances drawn by the--------------------------Treasury on the Military Treasure Chest at--------------------------------

Date

1

Number (printed or general).

2

To whom granted.

3

To whom payable.

4

Amount of each Remit-

tance.

5

Th

e co

lum

ns

to r

igh

t o

f th

is s

pa

ce s

ho

uld

be

left

bla

nk

for

use

in t

he

Acc

ou

nta

nt

Ge

ner

al’s

Off

ice.

Amount paid in month of

issue.

6

Amount pa/d in first month after

Issue.

7

Amount paid in second month after

issue.

8

Amount paid in third month after

issue.

9

Amount

paid in rest of quarter

succeeding quarter of

10

Balance at close of quarter next after quarter of

issue.

11


FORM T. A. 29

Deleted.

FORM T. A. 30

Deleted.

FORM T. A. 31.


TREASU RY

Register of Advances made/recovered in thee month of------------19--

DateNo. of Chalan. /

No. of Voucher.

From whom received. / To

whom paid

Loans and advances. Advances Repayable.

Daily Total carried to

Cash Book.

Initials of Treasury Officer.

Remarks.

FORM T. A. 32.

(See Chapter III, Arts. 91 and 98)

TREASURY

Register of Schedule of Pay and Travelling Allowance of Gazetted Officers paid from------------------------------------------- to ----------------------of--------------------------- 19---.

Date of Pay-ment.

Number of Voucher.

To whom paid and other particulars. Pay.

Travelling Allowance.

Daily Total carried to Cash

Book.

1 2 3 4 5 6


Grand Total (in words)

For use in A.G.'s Office. /"Checked and agreed.

Auditor Treasury Officer.

FORM T. A. 33.

(See Chapter III, Arts. 91)

Register of------------------------pensions paid during the month of-------------------------------19--.

TREASURY

Da

te.

Nu

mb

er o

f V

ou

che

r.

Nu

mb

er o

f P

ensi

on

P

aym

en

t O

rde

r.

Na

me

s o

f P

ensi

on

ers.

Per

iod

fo

r w

hic

h

pen

sio

n is

pai

d.

Ch

arit

able

Allo

wa

nce

s.

Su

per

ann

uat

ion

an

d

Re

tire

d A

llow

ance

s.

Co

mp

assi

on

ate

Allo

wan

ces

.

Gra

tuit

ies.

Pen

sio

ns

for

Dis

tin

gu

ish

ed a

nd

M

erit

ori

ou

s S

ervi

ces

.

Inco

me

Tax

rec

ove

red

Ne

t A

mo

un

t p

aid

.

Da

ily T

ota

l car

ried

to

C

ash

Bo

ok.

Init

ials

of

Tre

asu

ry

Off

ice

r.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

FORM T. A. 34.

(See Chapter 111, Art. 91)

REGISTER / SCH E D U LE OF PAYM E NT O F COUPONS ON BEARER BON DS

Treasury---------------------------------for the month ----------------------------19---

Date No of bond.Amount

of bond.

Particulars of the coupons paid. Amount of coupons paid.15

Deductions of Income

Tax.Net Payments. Treasury

Officer's Initials.

Daily Total of Net

payments.Half year, rep-resented by

coupons.Dividend Nos. of coupons.

3 % of 2 ½ % of 3 % of


15 Sub-columns should be opened according to local requirements.

FORM T. A. 35.

(See Chapter III. Art. 91.)

REGISTER/SCHEDULE OF PAYMENT OF INTEREST ON PROMISSORY NOTES/STOCK CERTIFICATES

Da

te.

No

. of

vou

ch

er

Na

me

of

pay

ee

No

. of

No

te.

Am

ou

nt

of

No

te.

Da

te u

p t

o w

hic

h p

aid

.

No

. of

hal

f ye

ars

for

wh

ich

pai

d.

Interest paid.Deduction of Income-tax

credited per contra.

Net PaymentDaily total of

gross payments.

Init

ials

of

Tre

asu

ry

Off

ice

rAmount. Rate.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total

Name of loan should be entered in the Blank columns as required. Total (in words). ----------------

Treasury Officer.

FORM T. A. 36.

(See Chapter IV. Arts. 56 and 95)

TREASU RY

Central/Provincial Cash Account for the month of-----------------------------------------------------------------19--.

Number

of Schedule.Heads of Revenue or Receipts. Amount. Remarks.

Rs. P.

FORM T. A.37.

(See Chapter IV, Arts. 56 and 95)

TREASURY

Central/Provincial List of Payments from the------------------------to the---------------of

Number

of

Schedule.

Heads

of

Disbursements.

Amount.

Total.Remarks.

1st List 2nd List


FORM T. A.38.

(See Chap. IV, Art.97)

Closing Abstract for TREASURY

Treasury for the month of

I.—-Central Accounts II.—Provincial Accounts

Heads of Classification. Receipts. Payments. Heads of Classification. Receipts. Payments.


161. Opening balance

2. Central Receipts / Payments

(Detailed under relevant heads)

3. State Bank Deposits—(Central)

(in bank-treasuries and sub-treasuries).174. Adjusting Account between Central and Provincial Governments—

Rs. P.

I. Difference between Cash receipts and disbursements of the Central Government in non-bunk treasuries and sub-treasuries.

II. Difference between Cash receipts and disbursements of the Provincial Government of in Central sub-treasury subordinate to the Provincial treasury.

IIl. Adjustments by transfers

IV. Misclassifications by the Branch Bank

1. Opening balance (in non-bank treasuries and sub-treasuries)

2. Provincial Receipts / Payments (including unclassified items and transactions on behalf of other Provinces) (Detailed under relevant heads).

3. State Bank Deposits of—Provincial)

(in bank treasuries and sub-treasuries).

4. Adjusting Account between Central and Provincial Govern-ments—

Rs. P.

I. Difference between Cash receipts and disbursements of the Central Government in Provincial non-bank treasuries and sub-treasuries.

II. Difference between Cash receipts and disbursements of the Provincial Government of in Central sub-treasury subordinate to the Provincial District treasury.

III. Adjustments by transfers

IV. Misclassifications by the Branch Bank

5. Total 5. Total

6. Closing Balance as per Cash Balance Report 6. Closing Balance as per Cash Balance Report (in Non-bank treasuries and sub-treasuries).

7. Grand Total 7. Grand Total

16 These lines are intended for Cash balance in a Central non-bank sub-treasury, if any, subordinate to a Provincial District treasury.17 Only the net amount under this head should be shown in the money column body of the "Receipts" or "Payments" as the case may be, the details by sub-heads being given in the

Abstract.

FORM T. A. 39.

(See Chap. IV, Art. 102)

T R EASU RY

Schedule of Forest Remittances credited during---------------------

19-------------------------------as acknowledged in separate consolidated Treasury

Receipts (Form T. A. 12).

Item No. Name of Divisions Amount Remarks

Total

Rs. P.

Form T. A. 40.


TREASU RY

Schedule of Receipts of the Post Office Department for the month of

------------------------------------------------------------------------------------------19---.

Particulars Amount Total Remarks

Rs. Ps. Rs. Ps.

Sale of Ordinary Postage Stamps, etc.

Sale of large sized Registration envelopes

Sale of Service Stamps..

Remittances from Postmaster of

Ditto of

Ditto of

Ditto of

Ditto of

Ditto of

Total

Treasury Officer.

FORM T. A. 41.


TREASURY

Schedule of Receipts of the Telegraph Department for the month of

Particulars Amount Total Remarks

Sale of Telegraph Sumps

Sale of Message Books or Forms

Advances Recovered as detailed below:—

Remittances from Deputy Superintendent of

Total ...

Rs. P. Rs. P.

Treasury Officer.

FORM T. A 42.


Schedule of Payments/Cheques paid on account of-----------------------Department from-------------------------------------------------------------------

to-----------------------------------19---.

Date of Payment Serial No. No. of Voucher/ Cheque

Amount Remarks

Rs. P.

FORM T. A. 43.

(See Chap, IV, Arts. 105 and 125)

Extract Register of Receipts of--------------------------Deposits at the ----------------------------Treasury in the month of----------------------------19---.

DateNumber of each

deposit

From whom

received

Nature of each

deposit

Amount of each

deposit

For use in the Accountant General's Office.

In the year of receipt

In the first year following the year of receipt

Total repayment on each deposit

Balance of each deposit.

Lapsed

Transferred to clearance register

12 monthly Columns.

12 monthly Columns.


N.B. ---- It is not necessary to total the last 3 columns of this register.

FORM T. A. 44.

(See Chap. IV, Art. 107.)

[For use only where a duplicate (carbon) copy of Form T. A. 21 is not utilised for the purpose.]

List of Repayments of ---------------------Deposits of-------------------------Treasury for the month of -----------------------------------19--.

Date of receipt

Date of original

Deposit

Amount of balance of

Deposit

Number of Repayment

Voucher

Amount Repaid

Number as per Register of Receipts

Rs. P. Rs. P.

FORM T. A. 45.

(See Chap. IV, Art.108)

Extract Register of Receipts and Personal Deposits at the---------------------------------------- Treasury in the month of.

Accounts Opening balances Receipts of month Total credits No. of Vouche

rs

Payments Closing balances

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total

FORM T. A. 46.

(See Chap. IV, Arts.90 and 110.)

Plus and minus memorandum of----------------------for-------------------------19—

Nature of Transactions Balance from the last month

Additions to balance this month

Total Deductions from balance

Balance at the end of the month

1 2 3 4 5 7

Treasury

Dated 19 Treasury Officer

FORM T. A. 47.

(See Chap. IV, Art.117.)

--------------------

TREASURY

Weekly intimation of central transactions

From 1-8-------------------------------19

From 9-16-------------------------------19

From 17-24-------------------------------19

From 25-30/31-------------------------------19

--------- Receipts Payments Difference

Cr. Dr.

(i ) Central Transactions

Treasury

Dated 19 Head Treasury Clerk Treasury Officer

FORM T. A. 48.


TREASURY

Memo. Of Vouchers appertaining to the List of Payments and the Cash Account for the month of 19

Serial No.

Headings

Number of

RemarksSchedules sent with

Cash Account

Documents sent with the List of payments

Documents to be forwarded hereafter

Schedules Vouchers Schedules Vouchers

Treasury

Dated 19 Head Treasury Clerk Treasury Officer

FORM T. A. 48.


STATEMENT OF LAPSED 18 DEPOSITS OF THE

Treasury, for the year 19

Particulars of Deposit For use in Account General’s Office

RemarksYear No. Balance lapsed No. and data of Refund order

Amount of Refunded

sanctionedInitials

Rs. P. Rs. P.

18 Civil Criminal Courts or Revenue

FORM T. A. 48.


Small Nickel, Bronze and Copper Dept. Book

DateNature of

Transaction

Pure Nickel Cupro Nickel Nickel Brass

Grand Total

Initials of

Officer Incharge

½

Rs.

¼

Rs.Total

1/8

Rs.1/16

Rs.

1/32

Rs.

Total Cupro Nickel

Single Pice

Bronze &

Single Pice

Total

FORM T. A. 48.

(See Chap. V, Art.130.)

Small Coin Dept. Book for Decimel Coins

Date Nature of Transaction Cupro-Nickel

10 Paisa

Nickel Brass

5 Paisa

Bronze

1 Paisa

Grand Total

Initials of the Officer Incharge

FORM T. A. 51.

(See Chap. V, Articles 131 and 132.)

Memorandum of Payment The Small--------------------------- Nickel, Bronze Copper Dept. on this date.

Particulars of Remittance

Pure Nickel Cupro Nickel

Total Cupro Nickel

Nickel Brass Single Pice

Bronze & Copper Single

Pice

Grand Total

Initials of Officer

Incharge½

Rs.

¼

Rs.Total

2 Anna

pieces

1 Anna

pieces

½ Anna

pieces

Opening Balance in Depot.

Remitted to--------------as per order of the Currency Officer

No.

Date.

Balance

Received from-------as per order of the Currency Officer,

No.

Date

Closing balance in Depot.

No. ------------------------------ Dated the------------------------------19--------.

From or To

.---------------------------------------------------------------------------------

Submitted to the Accountant General/Currency Officer for information

Officer Incharge of-------------------------------

FORM T. A. 51-A.

(See Chap. V, Articles 131 and 132.)

Memorandum of Payment Small Coin Dept. Book for Decimel Coins

Particulars of RemittanceCupro Nickel

10 Paisa

Nickel Brass 5 Paisa

Bronze

1 Paisa

Grand Total

Initials of Officer

Incharge

Opening Balance in Depot.

Remitted to--------------as per order of the Currency Officer

No.

Date.

Balance

Received from-------as per order of the Currency Officer,

No.

Date

Closing balance in Depot.

No. ------------------------------ Dated the------------------------------19--------.

From or To

.---------------------------------------------------------------------------------

Submitted to the Accountant General/Currency Officer for information

Officer Incharge of-------------------------------

IndexN.B.—The Index has been compiled solely for the purpose of references and no

expression should be used in it should be considered as in any way interpreting the directions.

Article

A

Accountant General—

Expression—defined

3(1)

Accounts Returns—

See Returns.

Accounts (Small Coin Depots)---

Currency offices and National Bank Branches, at

Forms of—kept

Treasuries, at

128

130

128—129

Accounts (Treasury)—

Cash Book—

See Cash Book.

Central transactions in Provincial treasuries kept in separate set of Books

Daily closing of—

Deposits, of

See Deposits.

Incorporation of Sub-treasury—

June—

Date of closing

Last date of intimation of corrections

Monthly closing of—

Monthly settlement of—

Subsidiary Registers

See Registers.

Transactions of Departments which render separate cash accounts

Treasurer's—

Cash Book

Stock Registers

32 Note

50—54

47—49

55

55—5661

57—61

29—3031

Accounts with the State Bank—

Classification of transactions under— 11

Adjusting Account between Central and Provincial Governments----

Check Register of—

Classification of transactions under—

How transactions of sub-treasury accounted for under—

Misclassifications by the Bank recorded under—

Record of transactions under —in Central treasuries

36

7, 9, 49

49

45-46

38

Adjustments by transfer---

Classification

Entry of—in Treasurer's Cash Book

Entry of — in Accountant's Cash Book

How — relating to Deposits accounted for

Register of—

25—26

29

33—34

67

39—40

Advances—

Recoveries of — of Government servants, schedule of—

Register of— made/recovered

Revenue—

See Revenue Advances.

Temporary—of stamps. How adjusted

98(iii)

113

Advices of State Bank of Pakistan Remittances Sold—

Form and despatch of—

Record of cancelled drafts in— Record of—encashment in— Separate—for bills drawn on

79

84

81

Annual Certificates (of)—

Balances in Small Coin Depots Balances Personal Deposits

133

126

B

Bank---

Expression—defined 3(2)

Bank Treasury—

Daily account of receipts and payments received from the Bank by---


Register of Misclassifications by the Bank kept in—

Register of State Bark Deposits kept in—

Special directions for posting the Cash Book—

42

3(3)

45- 46

44

43

Balance Sheet---

Form of Accountant's— 50

Bearer Bonds—

Register for payment of interest on—91(iv)

Burma Government---

Classification of State Bank of Pakistan Remittances between Pakistan and —

Classification of transactions on behalf of —

C

22

10

Cash Account—

Certificate of Cash balance to be given in—

Form and preparation of—

Month's totals of the subsidiary registers carried of—

Signing of—

Submission of—to Accountant General

122

95—79

56

121

119—120

Cash Balances—

Account balances agreed with actual—

Certificate of verification of—

56

122(1)

Cask Book---

Accountant's—

Daily closing

Form and upkeep

Posting of transactions incorrectly classified in Bank's daily account

Posting of transactions reported by the sub-treasury

Special directions for posting in bank treasuries

Treasurer's—

How posted

50—54

32—34

46

49

43

29—30

Cash Orders—

Certificate of agreement of balances of—

Plus and Minus Memorandum of—

Register of—

Statement of Lapsed—

123(2)

110,116

69,116

115,120

Central Departments---

Railway transactions to be accounted for as those of—

Schedule of payments made on behalf of certain

4 Note 104,120

Certificates---Actual count or weighment of stock of stamps and opium, of

Agreement of figures under the head "Slate Bank Deposits" with Bank's account, of

Annual— of balances of personal deposits

Annual—of Small Coin Depot Balances

Monthly—of balance of Cash orders

Verification of Cash Balance, of

123(1)

122(2)

126

133

123(2)

122(1)

Civil and Criminal Court Deposits—

See Deposits.

Classification—

Board—of receipts and payments

Earnest money deposits of Forest and Defence Departments

4

15

Misclassifications by the Bark

Pay and allowances of Public Works Department and Department of Central Excises and Salt

Payments on account of compensation for lands for Public Works Department

Pensions derived from old Military Orphan and Medical Fund

Remittances (State Bank of Pakistan)—

State Bank of Pakistan Remittances

Transaction between Pakistan and Burma

Remittances (cash) — Local and Foreign Mint—

Small Coin Depot-Transfers within the treasury

Transactions adjusted by transfer

Transactions on account of the State Bank

Transactions on behalf of Burma

Transactions on behalf of Foreign Governments and Pakistan States

Transactions which cannot be allocated to any particular Department or head

Transactions with Departments which draw money by cheques

Transactions with other Governments —

In Provincial treasuries In Central treasuries Transactions with Railways

45-46

13

14

16

22

22

17—19

21 Note

21

19

25—26

11

10

10

5

12—16

6—8

9

9-A

Clearance Register—

See Deposits.

Closing Abstract—

Form and preparation

Monthly totals from the Register of Adjustments between Central and Provincial Go-earned to —

97

37

Collector

Examination of the Extract Register of Receipts of Deposits by the

Signing of the monthly account by-

124

121

Consolidated Receipts---

Form of— furnished to Forest officers 58

Currency Chests-

General rule for classification of Remittances through—between treasuries

Special rule for classification of remittances through— between treasuries in Provinces where there is no State Bank and the State Bank

17

18

D

Daily Sheet---

Form and preparation

Items in the—excluded from the accounts of the District treasury

Separate — for transactions of the Central Government in a Provincial Sub-treasury

Deductions—

When accounted for as receipts

47

48

49

26

Defence Department—

Accounts of receipts and payments of—

Classification of transactions with or on behalf of—

Schedules of transactions on behalf of—

59

12,15,16,23

101,127

Deficit in treasury Balances---

How for— accounted 54

Deposits—

Civil and Criminal Courts— Method of accounting

Clearance Register of—

From and preparation

Local Funds—

See Local Funds Personal—

Certificate of balances

Register of Cash Orders on Sub-treasuries

Register of Daily Receipts and Repayments

Register of Personal Deposits

Plus and Minus Memorandum

Refund of Lapsed—

Slate Bank—

See State Bank Deposits.

Returns—

See Returns.

Revenue—

Earnest money deposits

Record of adjustment by transfer

Register of Receipts

Register of Repayments

Schedules—

Extract Register of receipts and payments of Personal Deposits

Extract Register of repayments of Revenue Deposits

Extract Register of Revenue deposits received

See Extract Register.

Statement of Lapsed—

Form, preparation and submission

Sub-treasury items—

Annual certificate of agreement of balances

Cash Orders—adjustment

Credit to be quoted against repayments

Monthly certificate of agreement

Register of deposits at the sub-treasury

To be brought separately upon the district registers

When gross should be charged

71—72

125—126

126

69

70

68

110

63

15

64—65

66

108,120

107,120

127

126 Note

69

77

123

76

75

26(iii)

E

Earnest Money Deposits---

Classification of — made by tenders of Forest and Defence Departments 15

Extract Register (of)—

Receipts and payments of Personal Deposits

Repayment of Revenue Deposits

Revenue Deposits received Form and preparation

Quarterly examination by the Collector

Submission to the Accountant General

108,120

107,120

105—106

124

120

F

Foreign Government—

Classification of transactions on behalf of—

10

Foreign Remittances—

Cash Remittances 17—18, 20—21

Forest Department—



Schedule of transactions on behalf of—

58

12,15

101—102, 120

Forms—

Extent, to which—can be modified Government and the Accountant General

Treasurer’s Records prescribed by Government

2

29,31

Fund Subscriptions—

Deductions on account of— from Bills to be shown as receipts

Record of—realised in cash

Schedule of—realised in cash

26(1)

35, Notes

120

G

Gazetted Officer-Register for payments relating to personal claims of—

Schedule of payments relating to personal claims of—

91(ii)

98(iv)

General Direction—

Directions in Volume I of the Account Code applicable to Treasuries 1

Government—

Expression—defined (3)6)

I

Income-tax —

Deductions on account of —from bills accounted for as receipts

Schedule of— Receipts

26(i)

100, 120

Inter-Provincial Suspense Account---

Classification of transactions under the head —

Record of transactions under the head—

8

28

J

June Accounts—

See Accounts

L

Lapsed Deposits—

See Deposits.

List of Payments---Form and preparation

Month's totals of Subsidiary registers carried to—

Submission to Accountant General

95—96

56

119—120

Local Funds-

Accounts at the treasury

Deductions on account of—When credited as receipts

Plus and Minus Memorandum

73—74

26(ii)

110

Local Remittances—

Cash Remittances 17-20

M

Match Excise Banderols---

Treasurer's Records of— 30—31

Military Treasure Remittances—

(drawn on Military Treasure Chests)—

Accounts of Advice of

Classification of

List of

86

88

23

87

(34)

Mint Remittances—

Between Small Coin Depot and Mint

Between Treasury and Mint

21 Note

20

Misclassification by the Bank 45-15

Monthly Settlement---

Account with certain Departmental officers, of 61

N

Net Payments—

Are entered in the daily account of the Bank

To be entered in Treasury account, exceptions

43, Note 1 26

Non-bank Treasury—

Expression—defined 34

O

Opium

Plus and Minus Memorandum for—

Treasure's records of—

110, 123

30—31

P

Pakistan States—

Classification of Transactions on behalf of 10

Pensions---

Classification of— derived from the old Military' Orphan and Medical Funds

Register for payments of—

16

91(iii)

Personal Deposits —

See Deposits.

Personal Ledgers---

Certificate regarding balances

Form of— used for account of cash orders

Form of— used for personal deposits

126

669

8

Plus and Minas Memoranda—

Form and general instructions for preparation of—

Special instructions for—of Cash Orders

Deposits

Opium

Revenue Advances

Stamps


110

116,123

111

123

90

112—114, 123

120

Posts and Telegraphs Department—



57,30

101, 103 —4, 120

Promissory Notes---

Register for payment of interest on— 91(v)

Public Works Department---



12—14

101, 104,120

Q

Quarterly Certificates—

See certificates.

R

Railway Transactions—

Classification of

Form of Accounts kept for —

Schedule of—

Weekly statements

9-A

38-A

101,104,120

117— 118

Recoveries of Service Payments—

How to be accounted for— 98(ii)

Refunds---

Lapsed deposits, of

Schedule of—

63

98(v)

Register (Subsidiary) of—

Advances made/recovered

Adjustments by transfer

Adjustments with other Provincial Governments

Check—Adjusting Account between Central and Provincial Governments —

Entries made from — in the Cash Account and List of Payments

Entries made from—in the Closing Abstract

Entries made in—compared daily with the amountsposted in the Cash Books

Form and use

Daily receipts and repayments of personal deposits

Departmental receipts and payments

Deposits at the sub-treasury when kept

Forest cash remittances

Forest cheques paid

Misclassifications by the Bank

Payments of Coupons on Bearer Bonds

Payments of interest on Promissory Notes and Stock CertificatesPayments of Pensions

Payments relating to personal claims of Gazetted Officers

Payments to departments which render Cash Accounts

Personal Deposits

Post Office payments

Post Office receipts

Railway Transactions

Receipts of Departments which render Cash Accounts

Receipts of Revenue Deposits

Repayments of Revenue Deposits

State Bank Deposits Entries made from—

In the Cash Account and List of Payments

Form and use

Stock of stamps and opium

Subscriptions realised in cash on behalf of service and other Funds

91(i)

39 — 40

38

96(iv)

97

35

36

70

35

76

58

58

46

91(iv)

91(v)

91(iii)

91 (ii)

57

68

60

60

38-A

57

64—65

66

96(iii)

44

31

35, Note 3

Remittances (cash)—

Foreign— 17—18,20-21

Local—

Mint—

Small Coin Depot—

Transfers through currency between treasuries in Provinces where there is noState Bank and the State Bank

Transfers within the treasuries

17—21

21 Note

21

18

19

Rent deductions—

On account of Public Works Department buildings shownas receipts

26(iv)

Returns (Small Coin Depots).—

Certificate of Balance

Daily slip

Monthly Account

133

131

132

Returns (Treasury)—

Cash Account—

See Cash Account.

Dates of submission to Accountant General

How prepared

List of Payments—

See List of Payments.

Plus and Minus Memoranda—

See Plus and Minus Memoranda

Separate—of Central transactions rendered by Provincial treasuries

Statements—

Submission to Accountant General—

See Submission.

Supporting schedules—

See Schedules.

93

93

94

Revenue Advances—

How accounted for

Irrecoverable—hew to be accounted for

Plus and Minus Memoranda

90

90 Note

110

Revenue Deposits—

See Deposits.

S

Schedules---

Daily—of State Bank of Pakistan Remittances drawn

Daily—of Slate Bank of Pakistan Remittances encashed

Departmental Disbursing Officers, for

Deposit transaction, of—

See Deposits

General directions for preparation of—

Income-tax receipts, of

80

82

101—104

98-99

100

List of—accompanying the Cash Account

List of—accompanying the List

--------------------------------of Payments Schedule

Nil—

Railways, for

Seamen's Money Orders, of

Special directions for preparation of—submitted to Accountant General, Pakistan Revenues

Submission of first Schedule of payments

120

120

98(i),Note2

101, 104

109

91 Note

119

Scope of Directions—

Small Coin Depot accounts

Treasury accounts

128

126 Note 27, 92

Seamen's Money Orders—

Schedule of— 109, 120

Small Coin Depots---

Account of—

See Accounts (Small Coin Deposits).

Account Returns—

See Returns (Small Coin Depots).

Remittances 21

Stamps----

Plus and Minus Memoranda for—

Temporary advances of—how adjusted

Treasurer's Records of—

Value of damaged and obsolete—

110, 112— 114, 123

113

30—31

114

Stale Bank Deposits---

Certificate regarding figures under the head—

Classification of Transactions under the head

Corrections in figures under the head—

Register of

122(2)

45,46,

Note

44

State Bank of Pakistan Remittances—

Account of drawings

Account of encashments

Advice of drawings

78

82

79

Cancellation of drafts---

How accounted for

Classification

84

22

Exchange of drafts—

How accounted for

Register of drawings

Register of encashments

85

78

82

Schedule of drawings

Schedule of encashments

Transactions in Sub-Treasuries

80

82

83

Statements—

Daily—of receipts and payments by the Bank

Lapsed Deposits, of

Lapsed Sub-treasury Cash Orders, of

Weekly—of Central/Railway transactions in Provincial non-bank sub-treasuries subordinate to a Provincial bank treasury

Weekly—of receipts and disbursement on behalf of the Central! Government and Railways in Provincial non-bank treasuries

42—43

127

115, 120

118

117

Stock Certificates---

Register for payment of interest on— 91(v)

Submission to Accountant General---

Accounts of Small Coin Depot

Cash Account and List of Payments Certificates—

See certificates.

Date of—

Memorandum of vouchers appertaining to the List of Payments and the Cash Account

Plus and Minus Memoranda—

See Plus and Minus Memoranda.

Schedules—

See Schedules.

Statements—

See Statements.

131—133

119—122

117—119

119

Subsidiary Registers---

Daily closing of—

Forms of—for specified classes of transactions

Monthly closing of—

See Registers also.

50

41

56

Sub-Treasury—

Account of Cash Orders issued on—

Daily Sheet---

See Daily Sheet.

Date of closing the—accounts for the month

Deposits at—

See Deposits.

Drawings and Encashments of State Bank of Pakistan Remittances at—

Form of accounts to be kept at—

Incorporation of—accounts in Treasury Accounts

69

55

83

27

47—49

Surplus in Treasury balances—

How accounted for—

54

T

Treasurer—

Forms of—'s records to be prescribed by Government 29,31

Treasury—

Bank---

See Bank Treasury.


Non-bank—

See Non-bank Treasury.

3(5)

U

Unclassified items 5

W

Weekly Statements---

See Statements.

Note of Posting of CorrectionsS

eria

l No

. o

f C

orr

ecti

on

Art

icle

aff

ect

ed

Da

te o

f P

ost

ing

Ser

ial N

o.

Of

Co

rrec

tio

n

Art

icle

aff

ect

ed

Da

te o

f P

ost

ing

Ser

ial N

o.

Of

Co

rrec

tio

n

Art

icle

aff

ect

ed

Da

te o

f P

ost

ing

VOLUME III

(Departmental Accounts)

(Applicable to the Federal Civil Servants)

Upto-date Amendments

REVISED EDITION

1992

IDEAL BOOKS

43, LOWER MALL, LAHORE

CONTENTS

PART I.—GENERAL

CHAPTER 1.—GENERAL

ARTICLES

A.—INTRODUCTORY 1

B.—PUBUC WORKS AND FOREST DEPARTMENTS 2-3

C.—OTHER DEPARTMENTS 4-8

D.—DEFINITIONS 9

PART II.—PUBUC WORKS ACCOUNTS

CHAPTER II.—CLASSIFICATION OFPUBLIC WORKS RECEIPTS AND EXPENDITURE

A.—GENERAL 10-13

B.—TRANSACTIONS WITH OTHER GOVERNMENTS AND DEPARTMENTS

14-17

C.—INTER-DIVISIONAL TRANSFERS 18-19

D.—REVENUE RECEIPTS 20-21

E.—WORKS EXPENDITURE—

I. Original Works or Repairs

II. Civil Works

III. Irrigation, Navigation, Embankment and Drainage Works

IV. Non-Government Works

V. Famine Relief Works

VI. Road Development Works

22

23-24

25-30

31-34

35

36

F.—EXPENDITURE ON STORES 37

G.—ESTABLISHMENT AND TOOLS AND PLANT CHARGES 38-42

H.—GRANTS-IN-AID

I.—SUSPENSE TRANSACTIONS—

I. General

II. Purchases

III. Stock-

a) General

b) Manufacture

c) Land and Kilns

IV. Miscellaneous P. W. Advances

V. London Stores

43-46

47

48-50

51

52

53

54-57

58-61

62

VI. Workshop Suspense

J.—WORKSHOP TRANSACTIONS 63-64

K.—RECOVERIES OF EXPENDITURE 65-72

L.—DEPOSITS 73-74

M.—MISCELLANEOUS TRANSACTIONS 75-78

CHAPTER III—ACCOUNTS TO BE KEPT IN PUBLIC WORKS OFFICES

Section 1.—Cash Accounts

A.—General 79

B.—cash book—

I. Upkeep

II. Balancing

III. Rectification of Errors

80,80A-81

82-83

84-85

C.—IMPREST ACCOUNT 86-87

D.—TEMPORARY ADVANCE ACCOUNT 88

E.—SETTLEMENT OP ACCOUNTS WITH TREASURIES 89-90

Section 2.—Stores Accounts

A.—GENERAL 91-93

B.—STOCK—

I. General

II. Initial Accounts

III. Subsidiary Accounts

IV. Rectification of Errors

94-95

96-99

100

101-103

C.—SPECIAL TOOLS AND PLANT 104

Section 3.—Transfer Entries

A.—GENERAL 105

B.—TRANSFER ENTRY ORDERS 106-109

C.—TRANSFER ENTRY BOOK 110-111

Section 4.—Revenue Receipts

A.—GENERAL 112

B.—REGISTERS OF REVENUE 113-116

Section 5.—Works Accounts

A.—GENERAL 117-119

B.—DETAILED RECORDS—

I.—Cash Charges-

a) Introductory

b) Muster Rolls

c) Measurement Book

d) Bills and vouchers

II.—Charges on account of materials—

a) Introductory

b) Issues to Contractors

c) Issues Direct to Works

d) Carriage and Incidental Charges

III.—Book Adjustments

120

121-122

123-124

125

126

127

128-130

131

132

C.—CONSOLIDATED RECORDS—

I.—Works Abstracts—

a) General

b) Sub-heads

c) Records of Progress

d) Liabilities against the Work

e) Preparation. Completion and Disposal

II.—Register of Works-

a) Form and Preparation

b) Closing of Accounts on Completion of Works

c) Correction of Errors after the Closing of Accounts

III.—Contractors' Ledger-

a) Form and use

b) Posting

c) Balancing and Reconciliation

133-134

135-136

137

138-139

140

141-142

143-1487

149

150-151

152

153-154

Section 6.—Manufacture Accounts


B.—OPERATION ACCOUNTS 157-158

C.—OUTTURN ACCOUNTS 159-160

D.—CONSOLIDATED ACCOUNTS 160

E.—CLOSING OF ACCOUNTS 162-163

Section 7.—Accounts of Deposits and suspense transactions

A.—ACCOUNTS OF HEADS OTHER THAN " LONDON STORES" AND " WORKSHOP SUSPENSE"

164-166

B.—ACCOUNTS OP SUSPENSE HEAD " LONDON STORES" 167

C.—ACCOUNTS OF WORKSHOP 168-169

D.—UNADJUSTED BALANCES 170-172

Section 8.—Workshop Accounts


B.—DETAILED ACCOUNTS OF JOBS 175-178

C.—ANNUAL ACCOUNT 179

Section 9.—Transactions with other Divisions, Departments and Governments

A.—GENERAL 180

B.—TRANSACTIONS ORIGINATING IN THE DIVISION 181-183

C.—TRANSACTIONS ORIGINATING IN ANOTHER DIVISION, DEPARTMENT OR GOVERNMENT

184-186

D. — SETTLEMENT OF ACCOUNTS 187-189

Section 10. — Accounts of Cemetery Endowments— Deleted.

Section 11.— Other Directions

A. — MONTHLY CLOSING OF THE ACCOUNTS 195-196

B. — REVIEW OF UNSETILSD ACCOUNTS 197-198

C. — CLOSING OF THE ACCOUNTS OF THE YEAR 199

D. — CORRECTIONS IN ACCOUNTS 200-201

E. — PRO FORMA ACCOUNTS . . 202

F. — ACCOUNT OFFICES TO TE RECONSTITUTED 203

CHAPTER IV—ACCOUNTS RETURNS RENDERED BY PUBLIC WORKS OFFICERS

A.—GENERAL 204

B.—SUB-DIVISIONAL ACCOUNTS 205

C.—COMPILATION OP MONTHLY ACCOUNTS—

I. Introductory

II. Schedule Dockets

III. Schedules-

a) Schedule of Monthly Settlement with Treasuries

b) Schedule of Revenue Receipts

c) Schedules of Works Expenditure

d) Schedules of Suspense Transactions

e) Schedules of Deposit Transactions

f) Schedule of Takavi Works

g) Schedules of Debits/Credits to " Adjusting Account between Central and Provincial Governments"

h) Schedule of Debits/Credits to “Inter-Provincial Suspense Accounts"

i) Schedules of Debits/Credits to Remittances

j) Schedule of Debits/Credits to Miscellaneous Heads of Account

IV. Consolidated Account of Contingent Expenditure

V. Classified Abstract of Expenditure

VI. Monthly Account

206-208

209-212

213

214

215

216-218

219-220

221

222

223

224

225

226227

228-229

D.—SUBMISSION TO ACCOUNTANT GENERAL 230-239

5) Competent Authority.—The term "Competent Authority" means the Government or other authority to whom the relevant powers may be delegated by the Government.

6) Completion and Completed.—The expression "completion of work” may be understood to include “abandonment of a work ", and “completed " to include "abandoned ".

7) Contingencies.—When used in respect of the accounts of works, the term “Contingencies " indicates the incidental expenses of a miscellaneous character which cannot be classified appropriately under any distinct sub-head or sub-work, yet pertain to the work as a whole.

8) Contract and Contractor.—The term " Contract" means any kind of undertaking, written or verbal, express or implied, by a person, not being a Government servant, or by a syndicate or firm, for the construction, maintenance or repairs of one or more works, for the supply of materials, or for the performance of any service in connection with the execution of works or the supply of materials. The terms “Contractor " means a person, syndicate or firm that has made such an undertaking, but often its use is restricted to contractors for the execution of works or for services in connection therewith.

9) Deposit Works.—This term is applied to works of construction or repair the cost of which is met, not out of Government funds, but out of funds from non-Government sources, which may either be deposited in cash or otherwise placed at the disposal of the Divisional Officer. Works executed for municipalities and other public bodies fall under this category when the cost is debatable either to cash deposits made for the purpose, or to their credit balances at treasuries.

10) Direct and Indirect Charges.—" Direct Charges " are those charges pertaining to a work, project or job, which are incurred directly for its execution and are included in the regular accounts of it. " Indirect Charges" and those charges which pertain, or are incidental to a work, project, workshop job or manufacture job, but which are not incurred directly and solely in connection therewith and thus cannot be taken directly into such detailed accounts of it as are incorporated in the regular accounts of the expenditure of the Department.

11) Direct and Indirect Receipts.—"Direct Receipts" are those items of revenue receipts which are realised in connection with a work of project either by officers of the Public Works Department or other departments and are brought to account directly as appertaining to the work or project. "Indirect Receipts” are those receipts which pertain, or are incidental, to a scheme or work, but cannot be taken directly into such detailed accounts pf it as are incorporated in the regular accounts of the receipts of the Department.

12) Division and Divisional Office.—These terms are used to denote respectively the executive charge held by a Divisional Officer [clause (13) below] and the head office of such a charge. Thus, the office of an independent executive sub-division is a divi-sional office for the purposes of this volume, as also that of the Superintendent of a Workshop working independently of a Divisional Officer.

13) Divisional officer.—This term is applied to an executive officer of the Public Works or Forest Department who is not subordinate to another executive or disbursing officer of the Department, even though the executive charge held by him may not be recognised as a “division " by the Government concerned. Thus, the officer in charge

of an independent sub-division is also treated as a Divisional Officer for the purposes of this volume.

Disbursing Officers of other departments, if they spend Public Works funds and are required to render their accounts direct to the Accountant General, are also included in the term Divisional Officer in this volume.

14) Final Payment means the last payment on a running account made to a contractor on the completion or determination of his contract and in full settlement of the account.

15) Government means the “Central Government" in respect of matters relating to Central divisions and sub-divisions and “Provincial Government" in respect of those relating to Provincial divisions and sub-divisions.

16) Imprest.—This term represents the standing advance of a fixed sum of money given to an individual to enable him to make certain classes of disbursements which may be entrusted to his charge by the Divisional Officer or the Sub-divisional Officer.

17) Intermediate Payment is a term applied to a disbursement of any kind on a running account, not being the final payment. It includes an," Advance payment ", a “Secured advance” and an "On account payment (other than the final payment on a running account) ", or a combination of these.

18) Issue Rate.—This term denotes the cost per unit fixed, in respect of an article borne on the Stocks of the Department, at a valuation for the purpose of the calculation of the amount creditable to the sub-head concerned of the Stock account (i.e., the sub-head under which the article is classified) by charge to the account or service concerned, when any quantity of that article is issued from Stock. This does not take into account the storage charges mentioned in clause (33).

19) Labour.—When a separate materials account is kept for one or more sub-heads of an estimate and the term “Labour " is used in connection with such an account, it denotes all charges pertaining to each of those subheads, other than (1) the cost of materials issued direct and (2) carriage and incidental charges in connection with the materials.

20) Liabilities.—When used in respect of accounts of works, this term includes all anticipated charges which are adjustable as final charges, but have not been paid, regardless of whether or not they have fallen due for payment, or, having fallen due, have or have not been placed to the credit of the persons concerned in a suspense head subordinate to the accounts of the work concerned.

21) Local Loan Works.—This expression indicates works executed by the Public Works Department on behalf of a Pakistan State, Municipality, Port Trust, or other corporation, when the cost of the works is to form part of a loan given to it by Government for the purpose.

22) Lump Sum Contract is a contract for a complete work which a contractor agrees to execute with all its contingencies for a fixed sum subject to such conditions as the Government may lay down.

23) On Account Payment or Payment on Account means a payment made on a running 'account to a contractor in respect of work done or supplies made by him and duly measured. Such a payment may or may not be for the full value of work or supplies: if it is an intermediate payment, it is subject to the final settlement of the running account on the completion of the contract for the work or supplies.

24) Operation.—Used in respect of the accounts of manufacture and workshop transactions, this term indicates the charges incurred on the manufacture operations connected with specific jobs.

25) Outturn.—Used in respect of the accounts of manufacture and Workshop transactions, this term denotes the value of the finished products (or of the work done, in cases in which the articles brought are. not supplied departmentally) of manufacture operations connected with specific jobs.

26) Progress means the up-to-date quantities of work done or supplies made.

27) Quantity.—In the accounts of work 'this expression is used to describe the extent of work done, supplies made or services performed, when these can be measured, weighed or counted.

28) Rate.—In estimates of cost, contracts, contractors' bills and vouchers generally rate means the consideration allowed for each unit of work, supply or other service.

29) Rate of Cost and Inclusive Rate of Cost.—Rate of Cost means generally the total cost of a work or supply divided by its quantity. In the accounts it represents the recorded cost per unit, as arrived at by dividing the up-to-date final charge on a sub-head, by the up-to-date progress thereof. Inclusive Rate of Cost means the rate of cost of the entire work relating to a sub-head, including the cost of materials if recorded separately in the accounts.

30) Recoverable Payment means a payment to or on behalf of a contractor which does not represent value creditable or payable to him for work done or supplies made by him, and has therefore to be made good to Government by an equivalent cash recovery or short payment of dues.

31) Running Account is a term applied to the account with a contractor when payment for work or supplies is made to him at convenient intervals subject to final settlement of the account on the completion of determination of his contract.

32) Secured Advance is a term applied specifically to an advance made, on the security of materials brought to site of work, to a contractor whose contract is for the completed items of work. This advance is however not permissible on the security of materials which are only partially used up in the works such as Form Work, Centering and Shuttering, ladders, tools, etc.

33) Storage Rate and Storage- Charges.—These expressions denote, respectively, the percentage rate fixed for, and charges levied on, all issues of' stock to cover such actual expenditure as is incurred after the acquisition of the stores, on work-charged establishment1 Employed, on handling' and keeping initial accounts, the custody of stock and the maintenance of the store go down or yards, etc.

34) Sub-divisional Officer.—This designation is applied primarily to an official, whether a gazetted officer or not, who holds the charge of a recognised sub-division in subordination to a Divisional Officer, but when the immediate executive charge of any works or stores has not been constituted into a regular sub-divisional charge, but is held by the Divisional Officer himself, the latter is also treated as the Sub-divisional Officer in respect of such charge. When a Divisional Officer" holds the immediate charge of a recognised sub-division in addition to his own duties .as the executive head of the division, he is treated as the Sub-divisional Officer in respect of the charge of the sub-division.

35) Sub-head.—In the accounts of works and in working estimates, this term is used to

describe the sub-divisions into which the total cost of a work (or of its sub-works if it is a large work) is divided for purposes of financial control and statistical con-venience. The several types of work that have to be executed in the course of construction or maintenance of a work or sub-work, e.g., excavation, brick-work, concrete, woodwork, etc., are treated usually as the sub-heads of it.

36) Sub-work.—In the case of a large work consisting of several buildings or smaller works, or groups thereof, the term sub-work is .often applied to a distinct unit of the work if that unit is sufficiently large or important to be kept distinct for the purposes of accounts, for example, the outer wall, the solitary ceils, the cook-houses, the jailor's quarters, etc., in the case of a large central jail. In the case of Irrigation, Navigation, embankment, Drainage and Water Storage projects, the Head Works, Main Line, each branch of a canal, each group of distributaries relating to each branch separately, the drainage and protective works, the Water-Course Scheme, and Special Tools and Plant, all form separate sub-works.

37) Supervision charges.—This term in relation to stores, is applied ordinarily to the charges which are levied, in addition to book value and storage charges, in respect of stock materials sold or transferred, and are intended to cover such items of the expenditure incurred on the stores as do not enter their books value and are not included in the storage charges [see clause (33) .J

38) Suspense Accounts.—This term is applied primarily to certain heads of accounts, falling under the minor head " Suspense" of a major head of expenditure, which are reserved for the temporary passage of such transactions as must be taken at once to the account of the sanction or grant concerned, but cannot be cleared finally either because the relevant payment, recovery or adjustment is awaited, or because it is necessary to keep an effective watch over the values of any stock materials, until their final disposal. The charges under a suspense account are taken in enhancement of the charges under the major head of expenditure concerned, and the receipts in reduction thereof. For suspense accounts within the accounts of works, see Article 136.

39) Takavi Works.—This term denotes works of construction or maintenance relating to water-courses .or any other works, expenditure on which is treated by Government as a (takavi, advance (i.e. and advance to cultivators) recoverable from the party or parties concerned.

40) Value.—This term used in connection with the sale of stock materials (vide Article 55) or their issue to work (vide Articles 127 and 128) includes storage charges.

41) Work.—The term "work" when by itself, is used in a comprehensive sense and applies not only to works of construction or repair, but also to other individual objects of expenditure connected with the supply, repair and carriage of tools and plant, the supply or manufacture of other stores, or the operations of a Workshop.

42) Works Expenditure and Works Outlay.—These terms are used to indicate respectively the expenditure, and the capital charges, on the special services connected with the construction, repair and maintenance of works. The charges falling1 under these categories may be net when, under rule, any receipts are taken in reduction of the charges, but they do not include the cost of the general services, Tools and Plant and Establishment, or any charges not taken to final heads of account but kept under one of the suspense accounts.

43) Financial Year.—The financial year which hithertofore was from April to March has

been changed with effect from 1-7-1959 as from July to June. The Financial Year 1958-59, However, ran for 15 months, i.e., from April, 1958, to June, 1959.

44) Accountant General.—This term wherever used in this Code in the case of Public Works Accounts and Forms should be held to include the Director of Audit and Accounts, Works, West Pakistan, Lahore.

PART II.—PUBLIC WORKS ACCOUNTS

CHAPTER II.—CLASSIFICATION OF PUBLIC WORKS RECEIPTS AND EXPENDITURE

A.—GENERAL

10) The major and minor heads prescribed for the classification of Public Works receipts and expenditure are set out in Appendix 2 to Volume I. Subject to any specific directions contained in this Code, the sub-heads, detailed heads or units of grants and appropriations will be determined by Government according to local requirements in consultation with the Accountant General.

Note 1.—For departmental purposes, Public Works Officers usually divide a detailed head into a number of "service heads" and the latter into a number of "departmental heads'' but, for purposes of account the single term "detailed head" should be used for all divisions subordinate to a minor head. .

Note 2.—In the case of Irrigation Navigation, embarkment Drainage and Water Storage Works, the sub-divisions into which the minor head "Works" is divided for departmental purposes are called " sub-works" and the further sub-divisions of the latter, detailed heads. *

11) In the case of Irrigation and other works for which separate capital and revenue accounts are kept, the allocation of expenditure between capital and revenue should be determined in accordance with such principles and methods as may be prescribed by Government in consultation with the Accountant General.

12) A-transaction of receipt or expenditure should be classified under the final or the debt or remittance head to which it pertains, if that be known, but if the exact head cannot be ascertained at once, the transaction should be classified temporarily under " Public Works Deposits" if a receipt, or under " Miscellaneous P. W. Advances ", if a charge

13) Heads 17, 18 (1) and 19 are purely transfer heads normally operated upon by the Accountant General in which the executive officers of the department are not directly interested. At the discretion of the Government executive officers may operate upon the transfer head " 19 " monthly, provided that the expenditure recorded there under, at the end 01 the year, is combined with the expenditure brought to account directly under the head " 68"' to show the total Capital expenditure relating to each canal and arrangements satisfactory to the Accountant General are made for this purpose. When this procedure is adopted, the expenditure should be accounted for, separately for each irrigation project, in the same detail as regards minor and detailed heads as are prescribed for the major head “68 ".

Note.—A similar method of account! g may be adopted at the discretion of Government with regard to the transfer head 18 (1) where this head is used.

B.—TRANSACTIONS WITH OTHER GOVERNMENTS AND DEPARTMENTS

14) The general directions under which one department of the public service may raise debits against another department under the same Government or any department under another Government for services14. The general directions under which one department of the public

15) In Provincial Divisions, all transactions originating on behalf of. the Central

Government should be classified initially under the appropriate central head of account but in the compiled accounts they should be collected together under the head "Adjusting Account between the Central and Provincial Governments".. Transactions originating in Provincial Divisions on behalf of other Provincial Governments and those originating in Central Divisions on behalf of all Provincial Governments, should be classified both initially and finally under the heads-“inter-Provincial Suspense Account—Government of-------------- and "Adjusting Account between Central and Provincial Governments, Government of———————————" respectively. The requisite adjustment against the balances of the Government concerned will be made by the Accountant General himself through the Central Accounts Section of the State Bank. In Central Divisions such central transactions as are adjustable in another accounting circle should be classified under the Exchange Account head concerned (vide Appendix 2 to Volume I)

Note—The Exchange Account between Railways and other Central Provincial Government departments having been abolished with effect from 1st of July, 1960; no book adjustment for works done, supplies made or services rendered to or on behalf of Railways is permissible with' effect from the same date and all inter-departmental transactions with Railways are to be settled by cheque or at the State Bank of Pakistan through the Accounts officer Concerned as the case may be according to the prescribed procedure detailed in Annexure 'A' to this code.

16) All other remittance transactions, whether originating in the division or in another division or department of another Government, should be accounted for under the heads "Transfers between Public Works Officers" or "Public Works Remittances" as the case may be (vide footnotes 399 to 402 in Appendix 2 to Volume I) unless the Accountant-General directs otherwise.

Note.—Transactions on account of cheques drawn on, or remittances made to, treasuries, should be treated as originating at "treasuries".

17) In the case of works done as a standing arrangement for other departments when the cost is debitable to those departments, the prescribed classification applicable to the connected transactions will be intimated by +he Accountant General to the Divisional Officers concerned.

C. — INTER- DIVISIONAL TRANSFERS

18) Service rendered or articles supplied by one division to another under the same Government will not be charged for except in the following cases :—

i. Stores—if they are issued from a Stock or Material Account or if their transfer affects a work for which a separate capital account is kept;

ii. Other Services—if they affect the accounts of (a) any work for which a separate capital account is kept, (b) a work in progress, or (c) Suspense or Deposits.

19) When the cost of a service undertaken on behalf of another division of the same Government is debitable to that division, the connected receipts and charges should be classified under the head “Transfers between Public Works Officers " and passed on for adjustment finally in the accounts of the latter division.

D.—REVENUE RECEIPTS

20) Public Works revenue should be brought to account in accordance with the classification prescribed by the Comptroller and Auditor General, vide Article 10. Distinction should be made between receipts which are finally creditable to Government as revenue of the department and transactions which represent merely such cash or other value received as has either to be repaid eventually or to be utilised to meet, the cost of some service to be rendered or already rendered or to be taken in reduction of expenditure previously incurred. Receipts of the latter class-should be credited to the debt, deposit—or expenditure head concerned.

Note 1.—Should Government deem any source of revenue not specifically mentioned in the minor heads provided, to be of sufficient importance to justify the keeping of a separate account of it, a detailed head for the purpose may be opened under the minor head "Miscellaneous".

21) Refunds of revenue actually collected and brought to account under " XXXIX—Civil Works " or" Irrigation heads " when made in cash, should be accounted for under the minor head " Deduct Refunds " of the Revenue major head concerned. All other refunds of revenue, such as refunds of rents adjusted by short assessment or short realisation in a subsequent month and repayments of receipts and recoveries on capital account, should be taken as reduction of revenue receipts or as “Receipts and Recoveries on Capital Account", as the case may be, under the heads concerned.

E.—WORKS EXPENDITURE.

I.—Original Works or Repairs

22) Subject to any general or special orders issued by Government in this behalf in consultation with the Accountant General, the following. principles should be observed in classifying the expenditure between " Original Works " and " Repairs ":—

1. Original Works should comprise all new construction, whether of entirely new works or of additions and alterations to existing works, except as hereinafter provided, also all repairs to newly purchased or previously abandoned buildings required for bringing them into use.

2. Repairs should include primarily operations undertaken to-maintain in proper condition buildings and works in ordinary use and also new works in circumstances indicated in clause (3).

3. Where a portion of an existing structure or other work, not being a road, road surface, road bridge, causeway, embankment, ferry approach, protective or training work in connection with a road, is to be replaced or remodelled (whether or not the change involves any dismantlement) and the cost of the change represents a genuine increase in the value of the property, the work of replacement or remodelling as the case may be, may be classed as " original works ", the cost (which should be estimated if not known) of the portion replaced or remodelled being credited to the estimate for " original work " and debited to "repairs". In all other cases the whole cost of the new works should be debited to “repairs ".

4. When an existing portion of road, road bridge, causeway, embankment, ferry approach, protective or training work in connection with a road is to be replaced or

remodelled (whether or not the change involves any dismantlement) and the change represents genuine increase in the value of the property, the whole cost of replacement or remodelling, as the case may be, should be classified as "new work" and the cost or value of the portion replaced or remodelled should not be debited to "repairs".

5. In addition to all repairs and renewals in material similar to that pre-existing, the following items of road work should be classed as " repairs " :—

i. ordinary repairs and maintenance including surface painting and the necessary addition of stone chips, gravel or sand, but not including asphaltic concrete, premix asphalt macadam, bitumen grout, bitumen semi-grout, mix-in-place, cement concrete, or cement macadam;

ii. special repairs and periodical renewals ; and

iii. petty and miscellaneous items of work in any material which are classed ordinarily as " new work ", "provided that the works in question do not in the opinion of the competent authority form part of any comprehensive scheme or project covered by a works estimate.

II.—Civil Works.

23) The general principles to be followed in the classification of Civil Works expenditure are laid down in Article 33 of Volume I.

24) In Provincial Public Works Divisions, transactions relating to Central Civil Works, which are to be accounted for finally in the books of the Accountant General to whom the divisions render accounts, should be classified under the central final heads concerned, those relating to other works of the Central Government, under the remittance head concerned. For purposes of adjustment against the balance of the Central Government, the amounts involved should be included in the account of the head "Adjusting Account between Central and Provincial Governments " vide Article 15.

III.—Irrigation, Navigation, Embankment and Drainage Works.

25) All works of Irrigation, Navigation, Embankment, Drainage and Water Storage should be classified primarily into the following two sections:—

A) Irrigation Works.—This section should include Water Storage Works also.

B) Navigation, Embankment and Drainage Works.—This section, should include receipts and charges relating to waterways, navigable canals, embankments and other agricultural and drainage works undertaken primarily not for irrigation purposes but for the general improvement of the country or for general administrative purposes.

26) Works for either of the two classes mentioned above, should be classified further into (1) Productive and (2) Unproductive in accordance with such general principles as may be determined by Government in consultation with the Accountant General.

Note.—When under the rules of Government a work is transferred from the productive to the unproductive category, or vice versa, no adjustment need be made in the general account in respect of past transactions but the necessary transfers may be made in the profarma accounts of the work.

27) Works expenditure which under prescribed rules of allocation is debitable to the Capital account should be classified under the minor head " Works " of the major head " 19 or 68 " as the case may be. That which is debitable to the Revenue account should fall under the minor head " Extensions and Improvements " or " Maintenance and Repairs " of the division " Working Expenses " of the major head " XVII" according as the expenditure pertains to the category of " Original Works " or " Repairs ; " vide Article 22.

28) The expenditure on a work or project which is classed as Productive by orders of Government should be recorded in two sections separately for capital and revenue charges. For Unproductive works also, the arrangement should he similar where it is desirable or possible to maintain accounts on a quasi-commercial basis. When, however, a work of this class is too small to justify the maintenance of a separate account on such a basis, all expenditure upon it should be treated as a revenue charge, the work being classified as one for which no capital accounts are kept. In the category of Unproductive Works should also fall "Miscellaneous Expenditure", which is expenditure upon the preliminary survey of new project and also the cost of famine surveys required for the preparation of famine programme.

29) Each of the three minor heads mentioned in Article 27 should be divided ordinarily into the following sub-divisions :—

1. Head Works.

2. Main Canal and Branches.

3. Distributaries.

4. Drainage and Protective Works.

5. Water-courses (for "Works" only).

6. Special Tools and Plant (for "Works" only).

7. Losses on Stock.

Under the minor head "Maintenance and Repairs" an eighth head "Compensation", may be opened. The detailed heads subordinate, to these heads will be such as may be prescribed by Government after consultation with the Accountant General.

30) All works expenditure relating to Main Canal and Branches may be divided into (1) Main line of a canal, and (2) each of its branches separately: that relating to distributaries will also be grouped for the distributaries belonging to the main line of the canal and to each of its branches separately.

IV.—Non-Government Works-

31) Non-Government Works should for purposes of classification be divided into three broad classes :—

i. Deposit Works,

ii. Local Loan Works and

iii. Takavi Works.

32) Expenditure incurred on Deposit Works, should be debited against the amount advanced by the party concerned to the extent of that amount. Any excess over that amount and also any expenditure on a deposit work which has been authorised by competent authority in anticipation of receipt of money should be

classified under "Miscellaneous P. W. Advances” pending recovery. Expenditure incurred on District, Municipal, Cantonment and Port Trust Fund Works may, if authorised by Government, be debited to the head "Deposits of Local Funds........" in cases where the balances of the fund form part of the Public Account of the Government concerned.

33) Expenditure on a Local Loan Work including the portion of expenditure on a joint work, which is incurred against a sanctioned loan under orders of competent authority, should be classified under the head "Q.—Loans and Advances by the Central Government" or "R.— Loans and Advances by Provincial Government" as the case may be.

34) The transactions relating to Takavi Works should be classified under the head “Takavi Works Advances ", the full name of which is "P.—Deposits and Advances not bearing interest—Advances Repayable —Civil Advances—Advances of the Public Works Department". If the amount of the expenditure incurred by the Public Works Department is not recovered in cash by that Department but passed on to the Civil Department to effect the necessary recovery, the amounts may, on the authority of the acceptance of that Department, be credited to the Takavi Works Advances by debit to the minor head "Advances to Cultivators " under the " Q.—Loans and Advances by the Central Government" or " R.—Loans and Advances by Provincial Governments ", as the case may be.

V.—Famine Relief Works

35) The directions regulating classification of expenditure of public works undertaken for the purpose of famine relief are given in footnotes (271) to (273) of Appendix 2 to Volume I.

VI.—Road Development Works

36) The expenditure on works or portion of works, the cost of which _is met from Central Road Fund, should be classified in accordance with the directions contained in footnote (334) of Appendix 2 to Volume I.

F.—EXPEN DITURE ON STORES

37)

a) As general rule the cost of the acquisition of stores should be debited to the final head of account concerned or the particular work for which they are required if either of these can be determined at once. Otherwise, it should be kept in a suspense account pending clearance as the materials are issued actually by debit to specific heads of account or works.

b) In accordance with this general rule the cost of the supply of all stores required as tools and plant for the general use of the division should be debited at once to the minor head " Tools and Plant" subordinate to the major head under which such charges of the division are classified, and special items of tools and plant, which are required not for general purposes but for a specific work, should be debited to that work. The question whether a particular item of supply should be treated as ordinary tools and plant or special tools and plant should be decided by Government.

c) Similarly, all road metal required for the maintenance of a road or section of a road should be debited at once to the minor head " Repairs (Communications) " under the major head concerned against the estimate sanctioned for the collection of it, and when road metal is required specially for use in the construction of a road or other

work, its cost should be debited to the estimate for such construction.”

d) In the case of other materials when the purchases are made for the requirements of works generally, the cost should be accounted for under the suspense head "Stock". Materials purchased specially for a work should, however, be debited to that work.

G.—ESTABLISHMENTS AND TOOLS AND PLANT CHARGES

38) Charges on account of general services, like Establishment and Tools arid Plant, should be classified in the accounts under the appropriate sub-head under the minor heads "Establishment1" and "Tools and Plant", as the case may be, of the major head under which the division is classified for the purpose and, save as provided Hereafter, no attempt should be made ordinarily to include in the cost of an individual work or an other major head of expenditure any portion of expenditure on account of those services. See also Article 118.

39) As an exception to the foregoing rule, the under-mentioned special establishments should be debited as indicated below:—

i. purely revenue establishment (Deputy Collectors, Zilladars, Amins, etc.), employed entirely on the management of Irrigation, Navigation, or Drainage Works, and on the assessment, etc., of connected revenue, to the sub-division "Working Expenses" of the major head "XVII.—Irrigation, Navigation, Embankment and Drainage Works for which Capital Accounts are kept" or to the major head " 18.—Other Revenue Expenditure financed from Ordinary Revenues", as the case may be:

Note.—If in any division of a circle of superintendence, the charges of this special establishment cannot be allotted accurately to either of these two heads, the entire revenue establishment of the circle should be treated as "Joint revenue establishment—XVII and 18", though it will be classified in the first instance, in accordance with general rule in Ankle 38.

ii. establishment employed on large irrigation surveys for new projects, to the surveys concerned under the head " 18.—Other Revenue Expenditure financed from Ordinary Revenues—Miscellaneous Expenditure ";

iii. establishment employed on famine relief works; to the head «54-A—Famine Relief";"

iv. establishment employed in workshops of a quasi-commercial character, to the workshop concerned under the major head under which its maintenance charges may be classified.

40) Subject to such general or special orders issued by Government in this behalf, pay and allowances of such temporary establishment as is employed upon the actual execution, as distinct from the general supervision, of a specific work or upon the subordinate supervision of departmental labour, stores, and machinery In connection with such a work may be debited to the account of that work.

41) The cost of special tools and plant, i.e., tools, plant, machinery, etc., obtained to meet the special requirements of a particular work or project and of a nature not usually to be found in the general stores of the province or Administration, should be treated as a direct charge to that work or project; wide Article 37.

42) When the charges on account of Establishment and Tools and Plant of a division are met out of a single major head in the first instance a share of such charges may be debited, where necessary to other major heads or accounts concerned in

accordance with such methods as may be prescribed by Government in consultation with the Accountant General, Similarly, the cost of special tools and plant (such as dredgers, etc.), debited to a -single head in the accounts may be distributed over the several sub-heads of works, in accordance with such methods as the Government may determine in consultation with the Accountant General.

H.—G RANTS-I N-AI D.

43) The general directions for the classification in the accounts of transactions relating to contributions by the Central or Provincial Government to Local Funds and Public Bodies and vice versa, are given in Article 34 of Volume I.

44) In the Public Works accounts, contributions made to local bodies whether in cash or in the shape of work done by the Public Works, Department on their behalf, should be debited to the minor head " Grants-in-Aid" under the major head " 50.—Civil Works" or "18. — Other Revenue Expenditure" according as the contribution is made by the Civil Works or Irrigation Branch of the Public Works Department.

45) When the Public Works Department entrusts to the agency of a district council or other local body, the maintenance of Government buildings or roads without transferring the property to the local body, the payment made to it on. this account should be debited to the estimate of the maintenance of the work and not classified as " Grants-in-Aid ".

46) When work already constructed or land already purchased are transferred, free of charge, to local bodies, no re-adjustment of the accounts of cost should be made unless Government otherwise directs.

Note.—This direction shall not apply to Irrigation, Navigation, Embankment and Drainage Works for which capital accounts are kept.

I.—SUSPENSE TRANSACTIONS

I.—General

47) Suspense transactions should be classified under the minor head “Suspense" of the major head of expenditure concerned, unless they are required to be taken to the account of works, vide Article 136. The sub-divisions into which this minor head should be divided and the nature of transactions to be classified under each, are described below.

II.—Purchases.

48) When materials are received from a supplier or from another division or department, their value should be credited to Purchases :—

i. immediately on their receipt, if they have been received for a specific work, so that, per contra, the cost may be included at once in the accounts of the work -and those accounts, as well as the connected subsidiary accounts, may take cognizance of the receipt of materials at the earliest opportunity (see Articles 127 and 128) ;

ii. on closing the accounts of the month, if they have been received for stock and payment has not been made for them during the month, so as to secure agreement between the quantity and value accounts.

49) When the actual value of the materials is not known, an estimated figure should be adopted, any difference being adjusted, as soon as known, by a plus or a minus credit to Purchases, as the case may be.

50) When the price of the materials is paid or adjusted by transfer, the payment should be debited to Purchases, and the outstanding credit thus cleared.

Note.—If the amount admitted in payment exceeds the amount credited to Purchases, the difference should be debited direct to Stock or to the work concerned.

Ill—Stock,

(a) General.

51) To the account head “Stock " should be debited all expenditure connected with the acquisition of stock materials and with all manufacture operations and the expenditure incurred on storage. To it should be credited the value of materials issued to works, sold, transferred, or otherwise disposed of, and the balance of the account will represent the book value of the materials in Stock plus the -unadjusted charges, etc., connected with manufacture plus the unjusted expenditure on storage.

(b) Manufacture.

52) The manufacture transactions (detailed in Section 6 of Chapter III) should be classified in accounts as follows :—

a) Operation" charges should be shown as receipts of Stock under the sub-head “Manufacture", charges representing value of Stock materials issued to manufacture being treated simultaneously as issues of Stock under the subheads concerned.

b) All out-turn should first be brought formally on the Stock account, by credit of its value to " Manufacture", and the simultaneous exhibition of the articles as receipts of Stock under the sub-heads concerned.

(c) Land and Kilns.

53) "When land is acquired for extracting road metal primarily intended for :—

i. the maintenance of an existing road, or

ii. the construction of a new road or the raising in class of an existing road, the following principles of classification should be followed in adjusting the charges connected with the land and quarries :—

a) When the charges do not exceed Rs. 1,000, or such other limit as may be prescribed by Government i(n consultation with the Accountant General, the amount should be debited direct to " Repairs " or to " Original Works ", according as the quarry is intended to serve the purposes specified in clause

b) When the charges exceed Rs. 1,000, or such other limit as may be prescribed by Government in consultation with the Accountant General, and the road metal is required for the maintenance of an existing road or roads for a series of years, the total initial outlay should be debited to the sub head " Land, Kilns, etc.", of the Stock Account, and this sub head should be relieved gradually, by debit to the collection estimates of each year, in the manner prescribed in Article 158 for similar charges connected with manufacture operations.

c) When the charges exceed Rs. 1,000, or such other limit as may be prescribed by Government in consultation with the Accountant General, and the road metal is required for the purpose specified in clause (ii) above, a proper portion of the cost should be debited direct to the original work concerned. Any balance should be debited to the sub-head " Land and Kilns, etc.," of the Stock Account, and this sub-

head should be cleared eventually by debit to “Repairs “in the manner prescribed in Article 158 (b).

IV.—Miscellaneous P. W. Advances.

54) Transaction recorded under the head "Miscellaneous P W. Advances " should be divided into the following classes : —

1. Sales on credit.

2. Expenditure incurred on Deposit Works in excess of deposits received or in anticipation of receipt of money (Article 32).

3. Losses, retrenchments, errors, etc.

4. Other items.

Note. --- No charges should be debited to (his head on the ground of absence or insufficiency of Mind ion or appropriation except as provided in item (2).

55) When stores of any kind are sold on credit, their value (plus if recoverable, the Supervision charges) should be debited. -.0 Miscellaneous P. W. Advances under the sub-head "Sales on credit", so that (1) the accounts of Stock or works from which the materials are issued may be kept correctly, and (2) the recovery of the value from the local body or individual concerned may be watched through the regular accounts.

56) Under the heading "Losses, retrenchment, errors, etc.", should, appear the following : —

a) deficiencies in cash or stock,

b) actual losses of cash or stock,

c) errors in accounts awaiting adjustment, and

d) retrenchments and losses of other kinds recoverable from. Government servants

57) The head "Other items" should be used for all debits, the allocation of which is not known or which cannot be adjusted until recovery or settlement is effected or write-off ordered. The following are cited as examples :—(1) debits, the classification of which cannot be determined at once, (2) recoverable debits not pertaining to the accounts of a work, and (3) recoverable outstandings pertaining to works, the accounts of which are closed.

Note.—The share of municipal taxes paid by Government on behalf of tenants of Government buildings should be debited to this head pending recovery.

V.—London Stores

58) The head “London Stores “is the suspense head through which should be passed all transactions connected with stores obtained through the High Commissioner for Pakistan, London. The objects of this account are (i) that the stores received from England may be brought on the accounts of Stock or works immediately on their receipt without waiting for the advice of the payments made in England by the High Commissioner, (ii) that when the advice precedes the stores the receipt of the latter may be watched, and (iii) that in all cases agreement may be secured between the charge to Stock or works, and the payments made in England.

59) When the stores arrive, to the head "London Stores" should be credited, and to the accounts of the works concerned or Stock should be debited, the cost of the quantities actually received, the amount being determined by the conversion of the invoiced sterling value into rupees at the average rate of exchange (which will be communicated by the Accountant General) for the month in which the payment was made in England.

Note.—If the month of payment is not known, the average rate of exchange for the month in which the stores were despatched from England should be adopted provisionally, subject to adjustment on receipt of the advice of payment.

60) When the debit for the payments made in England, which will be calculated in rupees at the average rate -of exchange for the month of 'payments, is received from the Accountant General, the head " London Stores " should be debited and the minor head " Public Works Remittances " credited.

61) Charges in Pakistan (e.g., balance of sea-freight and carriage and incidental charges) should be debited direct to Stock or works concerned unless incurred prior to the arrival of the stores in the division, in which case they should be debited to j' London Stores " and on receipt of the stores the charge should be transferred to the relevant accounts of works or Stock, when the adjustment of cost is made as laid down in Article 59.

VI.—Workshop Suspense.

62) Save as provided in Articles 63 and 64 below, direct outlay on the jobs executed in a workshop should be passed through the suspense head “Workshop Suspense ". On the completion of a job, all outstanding charges on it should be debited, as soon as possible, to the head exonerated; but in cases where this cannot be done, as in the case °f expenditure incurred in excess of the deposit received, the unadjusted amount should be transferred to the head " Miscellaneous P. W. Advances " pending settlement.

Note.—Incidental charges connected with the stock of materials should be dealt with under Article 64.

J.—WORKSHOP TRANSACTIONS

63) Receipt and expenditure transactions in connection with workshops should be classified as follows : —

a) where capital accounts are kept of a workshop intended mainly for the needs of the Irrigation Branch (i.e., if the workshop 'is to be regarded as being on a quasi-commercial basis), the capital expenditure should be classified under the relevant division and sub-division of the major head " 68" receipts representing recoveries of capital expenditure should be taken in reduction of such expenditure, while revenue receipts and working expenses should be classified under the minor heads opened under the corresponding division and sub-division of the major head "XVII" divided so as to meet the requirements of the pro forma accounts of the shop ;

Note.—The procedure described above will apply mutatis mutandis to the Iran sections of a workshop established on a quasi-commercial basis in connection with any other system or project for which regular capital accounts are kepi.

b) where capital accounts are kept of a workshop intended mainly for the needs of the

Civil Works Branch, all expenditure incurred upon it, whether of the nature of capital or of working expenses, should be classified under the major head “50" : recoveries of capita! expenditure should be taken in reduction of such expenditure ; revenue receipts should be booked under the minor head, opened under the major head " XXXIX", entitled '* (Receipts from Workshops", divided so as to meet the requirements of the pro forma accounts of the shop ; and

c) where no capital accounts are kept of a workshop, for which ever branch intended, all expenditure should be classified under the major head " 18 " or " 50 "; as the case may be,, and all receipts whether " recoveries of expenditure " or " revenue receipts", under the minor head " Miscellaneous" of the corresponding revenue head " XVIII " or XXXIX".

64) All Capital charges on buildings, plant and machinery and stock materials, and all Revenue charges incurred on their maintenance and on the upkeep of the necessary general establishment, should be classified, as ordinary Public Works transactions under the major head concerned, in accordance with the preceding Article and under the general directions in this Code. These are charges which neither pertain to any individual job executed in the shop, nor are capable of direct apportionment amongst all the jobs, and their distribution over individual jobs should be made in accordance with the rule in Article 177.

K.—RECOVERIES OF EXPENDITURE

65) The general directions to regulate the exhibition of recoveries of expenditure are given in Chapter 5 of Volume I. The following Articles indicate their application to Public Works transactions.

66) Subject to the provisions of Article 75 of Volume I all recoveries of expenditure appearing in the accounts of Public Works offices should be treated as revenue receipts and not as minus expenditure.

Recoveries in respect of over-payments made during the current year however, should be adjusted ordinarily by deduction from the current year's charge under the detailed head previously over-charged.

67) Receipts and recoveries on Capital account, in so far as they represent recoveries of expenditure previously debited to a capital major head, should be taken in reduction of expenditure under the major head concerned. For convenience of accounting they should be treated as receipts in the first instance and classified as” Receipts and .recoveries on Capital", the necessary transfer at the end of the month being made to the capital major head of expenditure in a lump sum.

68) Recoveries under stock end other suspense accounts] and recoveries of expenditure upon works in progress should be treated as reduction of gross expenditure. The recoveries in the latter case should comprise sale proceeds of surplus materials and plant acquired specially for any work or of materials received from dismantled structures, irrespective of whether the estimates for the works make allowance for such recoveries or not.

69) Recoveries on account of establishment and tools and plant charges should be treated as follow:—

i. Recoveries of establishment charges at percentage rates — These recoveries, in so far as they are effected from outside bodies and from other departments of the same Government, should be adjusted by deduction from expenditure under the

minor head "Establishment ". Recoveries for works carried out by one Government on behalf of another, however, should be treated as revenue receipts unless the recoveries relate to expenditure previously debited to a capital head in which case the credits should be adjusted in reduction of expenditure of the capital major head concerned; provided that if the works are carried out as a standing arrangement the recoveries may be adjusted as reduction of expenditure.

ii. Recoveries of tools and plant charges at percentage rates. — Recoveries from other Departments of the same Government should be adjusted as reduction of expenditure under "the minor head “Tools and Plant". In the same way recoveries relating to expenditure previously debited to a capital head of account should also be treated as reduction of expenditure. All other recoveries should be treated as revenue receipts under the major head concerned provided that if the recoveries relate to works carried out by one Government on behalf of another as a standing arrangement, those recoveries may be adjusted as reduction of expenditure.

iii. Pro rata share of the charges for establishment and tools and plant.—The pro rata shares calculated at the end of the year should be treated as reduction of expenditure under the minor heads "Establishment" and "Tools and Plant", respectively, of the major head to which the total charges were debited in the first instance.

iv. Recoveries of charges for leave and pensions.—When the recoveries on account of establishment charges include, as a distinct and separate factor, an element of the charges for leave and pensions, the portion of the recoveries representing leave should be treated as revenue receipts under the Public Works Major head concerned. Recoveries of pensionary contributions should in the case of Civil Works be credited to " XLIV—Receipts in aid of Superannuation ", while such recoveries in the case of the Irrigation Department should be credited to the Irrigation Major heads concerned, as receipts or recoveries of expenditure according as they relate to Revenue or Capital Major heads. In cases, however, in which the rates for leave and pension contributions are combined, the recoveries in the case of Civil Works should be taken to "XLIV.—Receipts in aid of Superannuation", while such recoveries in the Irrigation Department should be credited to the Irrigation Major heads concerned, as revenue receipts or recoveries of expenditure according as they relate to Revenue or Capital Major heads.

70) Recoveries of outlay on water-courses, other than those treated as Takavi works, which are made by a general levy whether for a specified or indefinite period should be treated as follows :—

a) When the actual recoveries are to be set off against the outlay—as receipts on capital account of the project, if the levy takes the form of a lump sum recovery of cost in one or more years. '

b) When the actual recoveries are not to be set off against the outlay—as revenue receipts of the project, if the levy takes the form of an enhancement of revenue, the exact classification being determined by the form in which the recoveries are made.

Note.—Recoveries of outlay on water-courses, where such recoveries have to be set off against the outlay, may at the discretion of Government be taken in reduction of expenditure under the sub-head “Water-courses ".

71) The recoveries of expenditure which are finally creditable as revenue receipts should

be recorded under the minor head " Recoveries of expenditure" of the major head XVII, XVIII or XXXIX as the case may be; while those which are adjustable in reduction of expenditure under the Capital major head should appear under the minor head Receipts and Recoveries on Capital account" of the capital major head concerned.

Note.—Receipts on account of sale proceeds of land, building, special tools and plant or other assets purchased or constructed at the cost of a special project may at the discretion of Government be taken in reduction of expenditure under the appropriate sub-head subordinate to the capital major head concerned.

72) Recoveries on account of the cost of audit and accounts.—These recoveries when they are made in connection with works done for Defence, Posts and Telegraphs and other Departments of the Central Government should be treated as reduction of expenditure under 26— Audit. In all ether cases, such recoveries should be adjusted as receipts under the minor head " Fees for Government Audit" subordinate to the major head " XLVI.—Miscellaneous ".

L.—DEPOSITS.

73) The following transactions should be classified under the head " Public Works Deposits “:—

a) cash deposits of subordinates as security ;

b) cash deposits of contractors as security ;

c) deposits for work (other than Takavi Work) to be done ;

d) sums due to contractors on closed accounts ; and

e) miscellaneous deposits.

Note 1.—Deposits for Takavi works should be classified under the head " P.— Deposits and Advances..........Advances of the Public Works Department" vide Article 34.

Note 2.—The head " Miscellaneous Deposits" should also accommodate, until clearance, all items of receipt, the classification of which cannot be determined at once, or which represent errors in accounting awaiting adjustment.

74) Percentage deductions for security deposit made from contractors' bills should be credited to the head " Public Works Deposits— Cash deposits of contractors ".

Note.—As an exception to this rule when the security is exacted by withholding from payment the required percentage of the value of work actually measured and passed, the amount so withheld may appear in the suspense account "Contractors—Other Transactions" of the work concerned.

M.—MISCELLAN EOUS TRANSACTIONS

75) The expense attendant upon the necessary examination of the soil for the foundation of works ordered by competent authority should be treated as outlay on works and not as a contingent charge.

76) Municipal or other rates and taxes on public buildings, residential or non-residential,

when debitable to the Public Works Department vide Article 40 of Volume I, should be treated as expenditure on repairs and debited to the maintenance estimates of the buildings concerned.

77) Every payment made to a member of the work-charged establishment, whether on account of his; wages or^ recoupment of actual travelling expenses, should be debited to the work on which he is employed. See Article 40 also.

78) The following transactions recorded in the initial cash and .stock accounts, which are counterbalanced either at once or after an interval by a similar transaction of the reverse character, should be classified as indicated below, care being taken to see that all such transactions are cancelled by each other in due course-:—

i. Cash from Treasury.—A cheque drawn to replenish the cash chest should be debited to this head in the Cash Book, and per contra the amount of the cheque should be entered at once, as cash received, under the same head, a cheque drawn in favour of self being cash even though not cashed at once.

ii. Transfers within Division.—Remittances of cash and stock by one accounting officer of the division to another, should be debited or credited to this head when the remittance is actually made or received.

CHAPTER III.—ACCOUNTS TO BE KEPT IN PUBLIC WORKS

OFFICES

SECTION I.—CASH ACCOUNTS

A.—GENERAL

79) The directions in this section -shall apply to cash transactions, other than those relating to cash obtained on bills presented at treasuries. The payments on such bills will be brought to account by the Accountant General himself from the data furnished to him direct by treasury-officers.

B.—CASH BOOK

I.—Upkeep

80) An account of their cash transactions should be maintained in the Cash Book, Form P. W. A. 1, by all Government servants authorised, as a regular arrangement, to receive money on behalf of Government, as well as by those entrusted with disbursements out of cash received by them in transfer from the divisional cash chest or obtained by cheques drawn on the treasury.

80-A. Cheques of private individuals if accepted in payment of Government dues should be treated as cash vide paragraph 9(4) and entered in the cash book in the ordinary way just like other cash transactions. When they are sent to the Bank for encashment they should be shown in the disbursement column as “Remittance into Treasury". In order, however, to relieve the Cash Book of a large number of detailed entries in cases in which the transactions of receipt of private cheques are frequent and numerous, the cheques may be initially entered in a Register of cheques received and adjust in Form No. P. W. A. 1-A and only the daily totals of receipts and remittances entered in the Cash Book.

This register will also facilitate the watching of the clearance of the cheques.

Note.—As an exception to this rule, Government may authorise Divisional Officers not to pass through the Cash Book earnest money received from and returned to contractors on the same day the tenders are opened, provided that the contractors concerned are required to give a stamped receipt for the money in the Register of Tenders maintained in the divisional office and that the Register is to that extent treated as a subsidiary cash book and consequently as an accounts form.

81) The Cash book should be treated as one of the most important accounts records of the department; the detailed instructions given in the notes on Form P. W. A.-l, should be observed strictly in practice by all concerned.

II.—Balanci ng.

82) The Cash Book should be balanced on the date prescribed for closing the cash accounts of the month, but when the transactions are numerous, a weekly or daily balance is recommended, and it is advisable that the cash be counted whenever a balance is strike or at convenient intervals, as this affords an independent check on the accuracy of the postings. The results of such intermediate counting may be recorded in the form of a note (specifying the actual cash and also the outstanding, balances of imprests and temporary advances) in the body of the Cash Book

(column 8) so as not to interfere with the up-to-date totals; the actual balance of cash in the chest should be stated invariably in the note both in words and figures. The details of the actual cash found at the monthly counting should be recorded in Form P. W. A.-2 and a certificate of the reconciliation of the book balance with the actual one, recorded below the closing entries of the month.

83) Whenever on the contents of the cash chest being counted, the balance as per Cash Book is found to be incorrect, it should, unless the error can be detected and set right at once, be rectified forthwith by making the necessary receipt or payment entry " To cash found surplus in chest" under Public Work Deposits or " By cash found deficit in chest" under Miscellaneous P. W. Advances, as the case may be.

III.—Rectification of Errors

84) An entry once made in the Cash Book should in no circumstances be erased. If a mistake has been made and it is discovered before the copy of the Cash Book has been submitted to the divisional office, the mistake should be corrected by drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines. The disbursing officer should initial every such correction and invariably date his initials. When the mistake is discovered too late for correction .in this way, an intimation of the necessary correction should be sent at once to the divisional office accompanied by a proposed transfer entry, if necessary. Except as indicated above, no correction of an entry once made in his Cash Book" should be made by a Sub-divisional Officer unless authorised by the divisional office to do so.

85) The same principles should be observed in correcting errors noticed in the divisional Cash Book. If the accounts of the month have been closed, no corrections of errors in amount, .classification, or name of work, should be made in that book, but a transfer entry should be prepared for the necessary correction, a suitable remark in red ink (quoting reference to the correction in accounts) being recorded against the original erroneous entry in the Cash Book.

C.—IMPREST ACCOUNT

86) An account of imprest cash should be kept in duplicate by the imprest holder in Form P. W. A-3. “Imprest Cash Account “in accordance with the directions given in that form. The counterfoil should be retained by the imprest holder and the original supported by the necessary vouchers should be forwarded to the officer from whom the imprest is held, whenever the imprest holder finds it necessary to have the account recouped, or when it is proposed to increase or decrease the-amount of the imprest or to close the account altogether. The account should, in any case, be rendered to the officer from whom the imprest is held, in time to enable him to examine and incorporate the account in his Cash Book (vide notes on Forms P.WA.-l and P.W.A.-2) before it is closed for the month on the date fixed for the purpose.

87) If any item in an imprest account appears to the recouping officer to be open to objection that item may be entered in his Cash Books as "item awaiting adjustment in the Imprest account of. ... “under “Miscellaneous P. W. Advances " to be watched under that head until either the objection is removed or the amount is made good by the imprest holder.

D.—TEMPORARY ADVANCE ACCOUNT

88) When a disbursing officer makes a remittance to a subordinate officer to enable him to make a number of specific petty payments on a muster roll or other voucher which

has already been passed for payment, the amount remitted should be treated as a Temporary Advance and accounted for in Form P. W. A.-3 in the same way as an imprest. The account of a Temporary Advance should, be closed as soon as possible.

Note. This rule shall apply also to cash taken out of The chest by the disbursing officer himself to make payments at a distance.

E.—SETTLEMENT OF ACCOUNTS WITH TREASU RIES

89) As soon after the expiry of the month as possible, the divisional office should effect a monthly settlement with all treasuries in respect of the transactions of the entire division in accordance with such procedure as may be prescribed in the Treasury or Financial Rules of Government.

90) As sub-divisional cash books are closed on various dates before the last date of the calendar month (vide Article 195). and the accounts, of sub-treasuries are similarly treated, transactions recorded in the cash books of the Public Works Department for a month may be reported sometimes by the treasury in an earlier or a subsequent month. This disturbing factor should be borne in mind. Differences which are neither due to this cause, nor represent amounts of uncashed cheques should be settled expeditiously in consultation with the Treasury Officer concerned.

Section 2.—Stores Accounts

A.—GENERAL

91) The four classes into which the Public Works Stores are classified vide Article 37, should be divided into two distinct categories as shown, below:—

a) Stores debited to final heads—.

b) Tools and Plant,

c) Road metal,

d) Materials debited to works.

e) Stores debited to Suspense—

f) Stock.

92) Save a provided in this volume the initial records of the stores which fall under category (1) will be kept in such forms and such manner as may be prescribed by Government with the object of controlling their balances until the stores are disposed of finally either by consumption on works or otherwise. The accounts of the stores mentioned in category (2) should be kept in accordance with directions in Articles 94 to 103.

93) In all cases, the initial record of the detailed count or measurement of all materials received, the cost of which has to be paid for or adjusted by book transfer in the accounts of the division, should be kept, in the Measurement Book prescribed in Article 123.

B.—STOCK

I.—GENERAL

94) Unless Government directs otherwise, the records and returns of all stores kept or rendered by sub-divisions should take account of quantifies only, value accounts being maintained in the divisional office.

95) The stock account should be divided into the following subheads. (1) Small Stores, (2) Building Materials, (3) Timber, (4) Metals. (5) Fuel, (6) Painters' Stores, (7) House Fittings, (8) Miscellaneous Stores, (9) Land, Kilns, etc., (10) Manufacture and (11) Storage. Numbers (1) to (8) may be replaced locally by other suitable heads, if necessary.

II.—Initial .Accounts

96) All transactions of receipts and issues—in quantities only—should be recorded by each officer authorised to receive and issue stock on behalf of Government in “Register of Stock Receipts-Issues " Form P. W. A.-4. in the order in which and as soon as they occur.

Note 1. — These registers need not be kept in cases where a detailed account of any particular kind of stores is maintained in the form of card or leaf ledgers provided that suitable arrangements are made for the completion of the Abstracts of Stock Receipts and Stock Issues (Article 97).

Note 2. — Where this course is authorised by Government the issues of petty stores by a sectional officer direct to works under his supervision may be shown in the accounts collectively once a month when the accounts of the month are closed.

97) The receipt and issue transactions of the entire sub-division, as entered in Form P. W. A.-4, should be abstracted monthly by the sub-divisional office in a single "Abstract of Stock Receipts" (Form P. W. A.-5) and in a single "Abstract of Stock Issues" (Form P." W. A-6), in accordance with the instructions, printed' on these forms. No entries need be made in the sub-divisional office in any of the money columns in either part of the form, as these will be filled up in the divisional office vide Article 94.

98) These abstracts should be completed in the divisional office in respect of (1) the values of quantities shown as received and issued (2) the calculation of the storage charges on the issues and (3) cash or adjustment charges on account .of manufacture operations, storage and incidental charges, such as those for carriage, the loading and unloading or stock materials. The cash and transfer entry debits and credits to stock should be agreed with the transactions pertaining to Stock brought to account in the Cash Book and the Transfer Entry Book, vide Article 207. Carriage and other incidental charges should be debited to stock only when they are incurred in connection with the general stock requirements. These charges should be adjusted against the particular sub head under which the item is classified or the sub head “Storage " of the stock account according as the charges have been incurred before or after the acquisition and delivery of the stores at the godown.

99) The general account of receipts, issues and balances of the suspense head "Stock" for the entire division should be kept in the Suspense Register prescribed in Article 164.

III. — Subsidiary Accounts

100) Sub-divisional and divisional offices will keep subsidiary Registers of stock in such form as the Government may determine in consultation with the Accountant General, the objects being to effect a periodical reconciliation, after verification, of the quantity accounts with the general accounts (vide Article 99) and to revise the issue and

storage rates fixed by competent authority.

IV. — Rectification of Errors

101)

a) Any errors that may be discovered in the Registers of Receipts and Issues or in the Monthly Abstracts before the accounts for the month are closed, should be set right by the Sub-divisional Officer. Such corrections should be made neatly by scoring out the incorrect figures or other entries and writing the correct ones above them and they should be attested by dated initials. Mistakes noticed subsequently should not be corrected except in accordance with a formal transfer entry as under instruction received from the divisional office.

b) Clerical errors in value accounts should be dealt with generally in accordance with the directions in Article 84. Corrections of errors discovered after the accounts of the month are closed, should be made when permissible, (i) by entries of value (without quantities) in the Stock accounts of the current month when no change is to be made in the head of account affected, and (ii) 'by transfer entries in other cases.

102) Other corrections which may be necessary as the result of stock taking or periodical revision of rates or declaration of stores as unserviceable, should be effected in the following manner : —

a) Both in quantity and value accounts, all additions to quantities should be treated as Receipts, and reductions therein as Issues, a suitable remark being made in the entries in Forms P. W. A.-5 and P. W. A.-6. These entries must be made as soon as differences in quantities come to notice but in the case of materials to be declared unserviceable, no adjustment should be made until receipt of orders of competent authority.

b) The net surplus or deficit resulting from the periodical revision of rates should be adjusted by making suitable value entries, without any correction in quantities, in the Abstracts of Receipts and Issues, Form P.W.A.-5 or P. W. A.^6, as the case may be, the values being classified in accordance with the principles enunciated below.

c)

1. The value of stores found surplus should be credited at once as a revenue receipt or a receipt on capital account, as the case may be.

2. The value of deficit should, however, not be debited to final heads, but kept under “Miscellaneous P. W. Advances “pending recovery or adjustment under orders of competent authority. When the loss is declared to" be irrecoverable and its write-off ordered, a transfer entry should be prepared to clear the head " Miscellaneous P. W. Advances " by debit to (i) the works for which the stores were collected specially, in the accounts thereof are still open, or (ii) the general head " Losses on Stock " under one or more major heads as may be 'decided by competent authority, on consideration of the objects for which the stores were stocked.

103) No correction should be made in the accounts in respect of stores declared to be in excess of requirements. Such stores should continue to be borne on the Stock account until transferred elsewhere or otherwise disposed of in the ordinary course.

C. — SPECIAL TOOLS AN D PLANT

104) If the cost or depreciated value of any Special Tools and Plant obtained for, or used on, a project is required to be distributed over different units of the project, the forms

of subsidiary accounts to be keep to facilitate that distribution may be settled by Government after consultation with the Accountant General.

Section 3.—Transfer Entries

A.—GEN ERAL

105)

1. Transfer entries, that is, entries intended to transfer an item of receipt or charge from the account of a work in progress or of a regular head of account to the account of another work or head, should be made :—

a) in order to correct an error of classification in the original accounts ;

b) in order to adjust, by debit or credit to the proper head of account (or work), an item outstanding in a suspense account or under a debt head ;

c) in order to bring to account certain classes of transactions which do not pass through the cash or stock account, e.g.—

i. for credit to " Purchases " or " London Stores ", as the case may be, on account of materials received for works from sources other than stock, vide Articles 127 and 128 ;

ii. for credit to " Public Works Deposits" on account of balances due to contractors on closed accounts, vide Article 138 ;

iii. for credit to Revenue heads on account of revenue not recovered in cash;

iv. for original debits or credits to Remittance heads based on. transactions not appearing in cash or stock accounts; e.g., transfer of Tools and Plant to another division, department or Government when the value is recoverable from them ;

v. for credit to the heads concerned of the several percentages leviable under the rules, e.g., those on account of supervision (when not recovered in cash), establishment, tools and plant and workshop charges, ride Article 177 ;

d) in order to respond to a remittance transaction advised by the Accountant General or direct by the division or department concerned, if the corresponding debit or credit to the remittance head has not appeared already in the accounts ;

e) in order to relieve the account of a work in progress of—

i. items which have ceased to be debitable to the estimate for the work, and

ii. suspense charges which can no longer be kept within the accounts of the work (vide Article 136); such transfer entries are necessary either when the accounts to any contractor or of the work itself are to be closed, or when any recoveries to be made (otherwise than in cash) have become due, e.g., by transfer of stores to any filler work or account.

2. Sometimes it may be more convenient to classify items pertaining to several heads (or works), under a single head in the first instance than to classify them under each from the beginning. For example, when a joint work in which several parties are interested is undertaken, the individual transactions relating to it may be taken to the account of a single par*/ in the first instance, but before the accounts of a month are closed, the necessary distribution over all the accounts should be effected by transfer entry.

B.—TRANSFER ENTRY ORDERS

106) For every transfer entry either a Transfer Entry Order should be prepared in Form P.W.A.-7 or order recorded on another document, e.g., Survey Report, and Final Bill of a contractor's closed account placed under ''Public Works. Deposits-", which sets forth all the necessary particulars; see Article 212.

Note 1.—In cases in which submission to the Accountant General of the Transfer Entry Order with the Monthly Account, vide Article 232, is nut required, the necessary order, it not initiated by a Sub-divisional Officer, may be signified by the Divisional Officers initials against the entry in the Transfer Entry Book (Article 110).

Note 2.—A single transfer entry may cover a number of adjustment and correction provided that all the necessary particulars are set forth in respect of each.

107) A Transfer Entry Order may be initiated by the Sub-Divisional Officer, and should be so initiated by him in all cases falling within clauses (a), (b-, (c) and (e) of Article 105 (I) which come within his

108) The Divisional Officer should see that no transfer entry is made in the accounts unless admissible under the rules, that a transfer entry is made as soon as it becomes necessary, and that Transfer Entry Orders in respect of transactions falling under clauses (a); (b) and (c) of Article 105 (1). proposed by Sub-divisional Officers, are countersigned by himself in token of acceptance.

Note.—Transfer entries should receive the special attention of Divisional Officers so thru habitual errors and misclassifications in the accounts of subordinate officers may not remain un-noticed.

109) All Transfer Entry Orders should set forth such explanation of the correction or adjustment proposed as establishes clearly the correctness and necessity of the entry.

Note.—In cases of corrections involving a reduction in the charges against the estimate of a work, not only should full particulars of the vouchers and accounts in which the erroneous charges originally appeared be specified, but also the circumstances in which the charges were allocated wrongly under the estimate for the work should be set forth clearly. It is not sufficient to state that the charges were classified erroneously in the first instance.

C.—TRANSFER ENTRY BOOK

110) All Transfer entries which have been approved for action should be registered in the Transfer Entry Book, Form P.W.A.-8, maintained in the divisional office. Entries should be grouped separately for each month in the accounts of which they ere to be incorporated. Before the book is closed monthly the divisional office should see that no adjustments which are required to be made under any rule or order are omitted.

111) Though no transfer should be made from one sub-head to another in the accounts of a work except on 'the authority of a formal Transfer Entry Order approved by the Divisional Officer, the order should not be entered in the Transfer Entry Book but filed with the Works Abstract for the month in which the transfer is effected.

Section 4-—Revenue Receipts

A.—GENERAL

112) Except in the following cases, revenue should not be credited to the head concerned until it is realised :—

a) supervision charges on sales of stock on credit.

b) sale proceeds of such articles or tools and plant as are creditably under the rules of Government to the minor head “Recoveries of expenditure" by debit to Miscellaneous P. W. Advances.

B.—REGISTERS OF REVENUE

113) Save as provided in Article 116 all revenue receipts of the division should be classified and abstracted in a Register of Revenue, Form P.W-A.-9, maintained in the divisional office. The receipts relating to each irrigation, Navigation, Embankment or Drainage project for which a separate capital account is kept, should be registered separately, and all the other receipts pertaining to a major head should be booked collectively. In Governor's Provinces, the receipts relating to transactions of the Central Government should be recorded in "a separate register.

Note 1.—Revenue receipts pertaining to (a) Military Engineer Services, (b) Pakistan Air Force, (c) Railway Works, (d) Posts and Telegraphs Department Works and (e)Archaeological Works of the Central Government referred to in Article 215 should be posted in separate registers.

Note 2.—Revenue receipts from Irrigation, Navigation, etc.. works realised in the Civil Department and paid direct into treasuries under the rules of Government will be brought to account to the credit of the revenue heads concerned direct on the books of the Accountant-General without being passed on to the Divisional Officer for adjustment.

114) In this register a column should be opened for each minor head of revenue (and detailed heads subordinate to it, as required) other than “Deduct—Refunds “for which a single deduction is made from the total revenue of the month. The details of the amounts which make up the figure to be deducted should be recorded in a separate Register of Refunds of Revenue, which may also be in the same form as that of the Register of Revenue.

115) All receipts falling under the minor head "Receipts and Recoveries on Capital Account" should be abstracted also in the same form as that of the Register of Revenue, separately for each major head of expenditure, -a separate account being kept for each project the expenditure on which is booked separately. Receipts falling under the minor head "Recoveries of expenditure" should appear in the Register of Revenue for the major head concerned under three distinct detailed heads, namely (1) Establishment recoveries, (2) Tools and Plant recoveries and (3) Other recoveries

116) If in respect of rent receipts of the buildings, lands and special services, subsidiary accounts are kept in a separate Register of Rents prescribed by Government, entries should not be made in detail in any of the registers mentioned in Articles 113 to 115. The monthly totals only (excluding the amounts realised by Treasury Officers

under the same accounts circle) for each class of the rents for which separate detailed heads have been opened under the minor head " Rents " should be transferred from the Register of Rents to those Registers.

Note.—The amount realised by deduction from pay bills cashed at treasuries subordinate to the same Accountant General as the Divisional Officer will be credited by the Accountant-Genera! Direct in his books to the revenue heads concerned.

Section 5.—Works Accounts.

A.—GENERAL

117)

a) Expenditure on the construction or maintenance of a work may be divided broadly into two main classes, viz., (i) Cash and (2) Stock charges. As explained in Section 1 and 2 of this Chapter, these charges should be recorded in the cash and stock accounts respectively.

b) In addition to the charges falling under the main classes, there are other transactions affecting the cost of a work. For example, there may be charges incurred in other divisions, departments or Governments, materials received from them or service rendered by them, or there may be cash receipts such as are taken in reduction of expenditure in accordance with the directions in Articles 65 to 72.

c) Furthermore, in the case of certain works, there are departmental charges, known as Establishment, Tools and Plant and Audit and Accounts Charges, which are levied On those works under the rules of Government and included in the cost of those works.

d) All these transactions pass into the general accounts of the division in the manner described in Chapter IV and are thence incorporated in the accounts of the province. As. however, the units of classification adopted in the general accounts in respect of expenditure are the heads of account not designed to correspond with individual estimates for works, or contract accounts, separate accounts have to be maintained in sub-divisional and divisional offices for recording (1) the cost of individual work and (2) the transactions of individual contractors. These are known as Works Accounts.

118) In recording the cost of an individual work in the accounts no attempt should be made to include in the cost any charges for general services like Establishment and Tools and Plant, the entire cost of which should be adjusted in the general accounts under the prescribed heads of classification. But, if any service connected with the working estimate for a work is rendered by another division, department or Government and the claim made by it includes an authorised charge on accounts of such general services, such charge should be adjusted in the accounts of the work as part of the cost of the work in the same way as if the service had been rendered by a contractor.

Note.—The cost of special establishment employed on the acquisition of land taken up for a work when debitable to the Public Works Department should be treated as a part of work expenditure.

119) All initial accounts and vouchers connected with charges relating to works must specify invariably : —

1. the full name of the work as given in the estimate,

2. the name of the component part (or " sub-head") of it if separate accounts are kept up for the several component parts, and

3. any charges which are of the nature of recoverable payments and the names of the contractors or others from whom recoverable.

B.—DETAILED RECORDS –

I.—Cash Charges

(a) Introductory

120) Cash charges on works consist of payments to (1) labourers and members of work-charged establishment of their wages, and (2) contractors and others for work done or other services rendered.

(b) Muster Rolls

121) Save as provided below an account of labourers employed daily on each work, the amount of wages due to each and the amount paid and left undisbursed during the month, should be kept in a Muster Roll in such form and according to such methods as may be prescribed by Government in consultation with the Accountant General.

122) A Muster Roll need not be kept in exceptional and urgent cases, such as urgent silt clearance of canals or the closing of breaches, where labourers are employed casually for short periods- Nor need they be kept in the case of petty works and repairs done on petty Works Requisition when the entries of daily labour are few and can be endorsed on the form of requisitions itself.

(c) Measurement Books

123) A detailed account of actual measurement in quantities of work done otherwise than by daily labour or on lump sum contracts, and all supplies, should be kept in a Measurement Book in such form and in accordance with such methods as may be prescribed by Government after consultation with the Accountant General.

124) Measurement Books may not be used in cases where, under the rules of Government, standard measurement books of buildings are maintained in order to facilitate the preparation of estimates for periodical repairs and are utilized for the purpose of preparing contractors' bills for such repairs.

(d) Bills and Vouchers

125)

a) All payments to members of work-charged establishment and to contractors and suppliers will be detailed in bills and vouchers drawn up on such forms and according to such methods as the Government may prescribe in consultation with the Accountant General.

b) An account of items remaining i unpaid on the passed bill of members of work-charged establishment, on the day fixed for closing the accounts of the month, should be kept in a suitable register of items remaining unpaid.

c) A separate running account should be maintained in respect of each contract. Transactions relating to two or more working estimates should not be brought on to the same running account. Transactions relating to two or more separate parts of the same working estimate for which separate works abstracts are prepared, vide Article

134, should also appear in separate running accounts

Note.—In exceptional cases where more than one working estimate is covered by a single contract, the contract agreement need not be split up but the estimates may be consolidated to facilitate the maintenance of proper accounts in respect of that contract. If this procedure cannot be observed, some special accounts procedure may be devised on the merits of each case by the Accountant-General concerned. No consolidation of estimates or special accounts procedure is necessary where separate estimates covered byline single contract relate to different accounts heads or where separate estimates whether relating to different accounts heads or not are covered by a single running rate contract as in the case of the painting of roads, etc., and where separate agreements are drawn on the basis of such rate contracts with other details varied to suit the requirements of each job.

II.—Charges on Account of Materials

(a) Introductory

126) Issues of materials to works, whether from stock or by purchase, transfer or manufacture, shall be divided into two classes :—

1. Issues to Contractors.—Issues of materials to contractors with whom agreements in respect of completed items of works, i.e., for both, labour and materials, have been executed.

2. Issues Direct to Works.—Issues of materials when work is done departmentally or by contractors whose agreements are for labour only.

(b) Issues to Contractors

127) On the authority of the contractor's detailed acknowledgment of materials made over to him for use on works under the rules of Government, the cost recoverable from him should be debited at once to his personal account by charge to the suspense head " Contractors— Other transactions " (vide Article 136) in the ^accounts of the work concerned, the adjustment being made at such rates as may be determined by Government. This adjustment should be effected by affording credit to the head concerned, as indicated below :—

Source of receipt of materials Head of Account to be credited

1. Stock (including manufacture) Stock

2. Transfer from another work Work concerned

3. Transfer from another division, department or Government.

Purchases

4. Suppliers Purchases

5. Obtained through the High Commissioner for Pakistan, London.

London Stores.

6. Charges in Pakistan on (5) Head concerned

If the amount thus credited differs from the charge made to the contractors' account, the excess of the former over the latter, should be treated as additional final outlay (plus or minus as the case may be) on the work, and a separate sub-head entitled " Additional Charges for Materials issued to Contractors ", opened for the purpose in the accounts of work of which accounts are kept by sub-heads, vide Article 135.

Note 1.—The object of these rules is to ensure that the full amount recoverable from the -contractor is debited to his account as soon as the materials are delivered, so that (l)he may not receive payment, at full rates, for the completed items of work before the value of the Government materials used by him therein, has been charged to his account, or (2) his final bill for the work done may not be settled before the full value of materials recoverable from him has been debited to his account.

Note 2.—Issues from Stock (including Manufacture) should be accounted for through the Stock returns. For other issues, a transfer entry should be prepared b\ the Sub-divisional Officer in Form P. W. A. 7 as soon as each transaction takes place.

Note 3.-—The provisions of this Article shall not apply to tools and plant which are borne on the Tools and Plant lists of the division and are, under the rules of Government, lent temporarily to contractors for use on Government works.

(c) Issues Direct to Works

128)

a) In all cases materials issued direct to a work should, as soon as received, be brought to account as indicated below:—

Source of receipt of materials Head of Account to be credited

Mode of effecting adjustment of cost

1. Stock (including manufacture) Stock Through Stock accounts at the end of the month.

2. Transfer from another work Work concerned By Special transfer entry in Form P.W.A-7 prepared as soon as the materials are received.

3. Transfer from another division, department or Government.

Purchases Ditto.

4. Suppliers Ditto. Ditto.

5. Obtained through the High Commissioner for Pakistan London.

London Stores Ditto.

6. Charges in Pakistan on (5) Head concerned Through cash account or transfer entry, as the case may be.

The full value credited to the head concerned should be debited to the work (Article 129).

b) In the case of materials received direct from suppliers full details of the articles received should at the same time be entered in a measure-merit book, with the full name of the work as entered in the estimate, vide Article 119.

129)

a) When materials are issued direct to a work their cost should either be treated as a final charge or debited to the suspense head " Materials '' in the accounts of the work, as prescribed in Article 136.

b) When the suspense head “Materials " is used, a detailed account of materials issued to, or returned from, the work will be kept in such form as Government may prescribe in consultation with the Accountant General in order that the total issues of each kind of materials may be watched with reference to the estimated requirements.

c) Government will also lay down rules for the periodical verification of unused balances of materials debited to works and for the disposal of the Verification Reports.

130) If any surplus materials at site of works are transferred to works in progress or brought on to stock account, their value should be credited to the work to which they were issued originally and debited to the work to which they are transferred or to the stock account, as the case may be,

(d) Carriage and Incidental Charges

131)

a) The cost of carriage of stock materials to site of work, and of all carriage charges in connection with the movement, from place to place, of other materials issued to or provided specially for a work should be debited direct to the account of the work, the exact classification of charge being as indicated below :—

Nature of issue of materials Head to be debited in the work

I. Issues to Contractors allowed under the terms of their contracts.

a) To the promised place of delivery

b) Beyond the place of delivery, if incurred.

The sub-head “Additional Charges for Materials issued to Contractors"' or "Final Charges ", according as the accounts of the work are or are not Kept by sub-heads.

The personal account of the contractor under the suspense head "Contractors —

Other Transactions ".

II. Issues to Contractors allowed otherwise than under the terms of contracts.

Ditto.

III. Issues Direct to Works The sub-head to which the cost of the materials is debited.

a) When surplus materials are returned from a work to stock, the cost of carnage should be borne by the work, but if they are transferred to another work, the charge may be debited to either work as may be equitable.

b) Incidental charges connected with the movement of materials issued to or provided specially for a work or returned from a work should be adjusted in the same way as the cost of carriage.

c) In all cases the places from and to which materials are conveyed, the distance, the quantity and the approximate weight should be stated clearly in the payment vouchers.

III.—Book Adjustments

132) The detailed rules governing these adjustments are given in Section 3 of this Chapter.

C. — CONSOLIDATED RECORDS

I. — Works Abstracts

(b) General

133) An account of all the transactions relating to a work during a month, whether in respect of cash, stock or other charges Should be prepared in Works Abstract Form P.W.A. 10 if the accounts of works are required under the rules of Government to be kept by sub-heads, or in Form P.W.A. 11 if they are not required under those rules to be so kept. In the case of petty works the accounts of which do not involve suspense transactions (e.g., advance payments, secured advances or other transactions of contractors) and for which the estimate, account and completion reports are prepared on a single form prescribed by Government, no separate Works Abstract need be prepared,

Note.---Percentage charges on account of Establishment, Tools and Plant and Account an Audit, levied on works expenditure, should be shown in Works Abstracts arid Registers of Works through (hey are included eventually in the cost of works, vide Note 2 on Form P.W.A.27

134) Ordinarily there should be one Works Abstract for each working estimate. if, however, the estimate is for a large work which is divided into several sub-works, a separate Works Abstract may be prepared for each sub-work provided that no part of an estimate should be separated from the rest if any contract for the execution of work connected with it covers also work connected with the other parts.

(b) Sub-heads

135) Subject to the following directions and subject also to such detailed rules as may be

made by Government in this behalf, the various sub-heads into which the final charges of a work should be distributed will be determined by the classification sanctioned in the abstract of the estimate : —

a) Miscellaneous charges of a general nature which do not pertain to any sub-head in particular, should be treated as separate sub-heads e.g., work-charged establishment, contingencies, etc.

b) If any part of a work is pulled down and rebuilt to any serious extent, the extra charges for construction should be debited ordinarily to the sub-head concerned unless they are recoverable from the contractor under the terms of his agreement. But if the amount involved be so large as to affect seriously the cost or rate of the sub-head, it should be debited to the sub-head “Contingencies " or, with the sanction of competent authority, to a new sub-head additional to the original sanctioned sub-heads of the estimate.

c) If any receipts or recoveries are credited under the rules to the account of a work of which accounts are kept "by sub-heads, a special sub-head should be opened in the Works' Abstract for, the reception of all such credits.

d) In the case works carried out on lump sum contracts the expenditure need not be booked by sub-heads if all the charges represent nothing but payments on a lump sum contract.

136) In addition to the head " Final charges ", or the final sub-heads in the case of works of which accounts are kept by sub-heads,, the following suspense accounts should be opened in Works Abstracts to record transactions of a temporary character which are either not adjustable as final outlay in the accounts of the works concerned or of which the correct classification cannot be determined immediately :—

1. Materials ''—for the record of the cost direct to work. of materials issued

Note.—When provision is made in the abstract of estimate separately for "labour" and "materials " under any sub-head, (he account of the cost of a/1 materials issued to the work from stock, or by purchase, manufacture or transfer, should be kept under a single head, entitled " Materials " the sanctioned amount of which should be taken to be equivalent to the aggregate provision for "materials " in the estimate. The "labour" divisions only will thus appear in the Works Abstract as separate subheads of final outlay. The charges booked under the suspense head materials" should be transferred to the final sub-heads of works by the divisional office at the time of closing the accounts of the works, vide Article 145.

2. “Contractors—Advance Payments “for the record of advance payments and of their recoveries.

Note.—In the case of lump sum contracts, payments, for measured up additions and alterations, as well as for the work covered by the lump sum for which no detailed measurements are necessary, should be -treated like advance payments and brought to account in the woks accounts under -the suspense head "Contractors— Advance Payments ". If a percentage or any other portion of the value of work done is with-held as security for the due fulfillment of the terms of the contract, the net amount remaining after the deduction of the portion

withheld, .should be entered as the advance payment.

3. “Contractors—Secured Advances "—for the record of secured. advances and of their recoveries.

4. “Contractors—Other Transactions "—for the record of all other debits or credits to contractors awaiting settlement.

Note.—If a Running Account Bill or Muster Roll's only partly paid, the total amount due thereon as value of work done or supplies made should be brought to account in the Works Abstract as final charges or as expenditure on the sub-heads concerned, and the amount remaining unpaid should be shown as a minus entry in the appropriate suspense columns—" Contractors— Other Transactions " or "Labourers ".

5. “Labourers "—for the record of unpaid wages of labourers and of their subsequent payment.

Note.—See Note under item (4) above.

(c) Record of Progress

137) Entries of “Progress “in the Works Abstract will be made according to such instructions as the Government may lay down in this connection.

(d) Liabilities against the Work

138) If a contractor delays receiving final payment for more than one month after his final bill has been passed, the account of the work as passed on the bill should be incorporated in the Works Abstract on the authority of the bill and the balance due to him should be removed from the accounts of the work by credit to the head " Public Works Deposits " to be dealt with thereafter under the rules of Government, if the final account of a contractor shows that he has already been overpaid or that the account closes with a balance due by him and if an immediate recovery is not practicable, the balance should be removed from the Works Abstract by debit to the head " Miscellaneous P.W, Advances ".

139) If any wages of labourers remain unpaid after the completion of a work the accounts of the work may be kept open for a period of one month, which may be extended to three months at the discretion of the Divisional Officer. Thereafter the accounts of work should be closed, the balance under the suspense head “Labourers “being left unadjusted. If unpaid wage- of labourers are claimed and paid subsequent to the closing of the accounts of a work, the accounts of the work may be re-opened at the discretion of the Divisional Officer.

(e) Preparation, Completion and Disposal

140) The Works Abstract should be prepared in the sub-divisional office in u«= first instance. It should be posted day by day from the Cash Book and the connected bills of contractors and suppliers, cash refunds and readjustment of final charges being posted as minus entries. At the end of the month, stock and adjustment transactions should be added and, in the detailed statements provided for the purpose, quantities of work executed should be posted in accordance with the instructions mentioned in Article 137 and the closing balance of contractors' accounts should be detailed so that the correctness of the up-to-date totals under the suspense heads (1) Contractors—Advance Payments, (2) Contractors— Secured Advances and (3)

Contractors—Other Transactions should be proved. The closing balances arrived at under, the suspense head ''- Labourers “in each case, should be agreed with the connected record of unpaid wages and its correctness should be certified over the dated initials of the Sub-divisional Officer. The Works Abstract should then be for-warded in original to the divisional office, where all necessary completing entries will be made in respect of the direct charges and adjustments made by the Divisional Officer.

Note 1.—The posting of stock and adjustment transactions may, if preferred, be done entirety in the divisional office.

Note 2.—Postings made in the sub-divisional office should be in black ink and all postings and corrections made in the divisional office in red ink.'

Note 3.—Office copies of Works Abstracts need not be kept, as the originals are returned by the divisional office after completion. Before the Works Abstracts are sent to the divisional office, the up-to-date totals should be entered in advance in the returns for the following month and these should be corrected, if necessary, on return of the Works Abstracts from the divisional office.

II.—Register of Works (a) Form and preparation

141) A permanent and collective record of the expenditure incurred on all works carried out during a year should be maintained in the divisional office in Registers of Works. Form P.W.A. 12 and P.W.A 13 (corresponding respectively to the two forms of Works Abstracts, Forms P. W. A. 10 and P. W. A. 11) in accordance with the instructions printed on these forms. These registers should be posted monthly from Works Abstracts. When Works Abstracts are prepared, under article 134, for the sub-works or parts of an estimate, the transactions relating to each Works Abstracts should be posted separately and an abstract for the entire work should be prepared on a separate folio or set of folios to compare the cost of the work and its sub-works with the provision in the estimate.

Note.—The maintenance of a register, in Form P.W.A. 13, for petty works for which the estimate, account and completion reports are prepared on a single form prescribed by Government (vide Article 133) is optional.

142) Before the date of submission of the monthly accounts to the Accountant General, the posting of the Registers of Works should be completed and the registers should then be laid before the Divisional Officer for review. The monthly account of each work on which there has been expenditure during the month should be initialled (and dated) by the Divisional Officer in the column set apart for the purpose, in token of his having examined the entries and found them correct.

Note.—If the transactions of a division are very large, the Divisional Officer may allow an extra period of a few days for the completion of the Registers of Works, but the submission of the monthly accounts to the Accountant General and (he completion of the Works Abstracts should not be delayed on this account.

(b) Closing of Accounts on Completion of Works.

143) It is an object of great importance to close the accounts of works-as soon as

possible after the actual work of construction is completed. If there is necessarily any delay in closing the accounts, it should be seen, in particular that further charges are not incurred without the permission of the Divisional Officer.

144) Before the accounts of a work can be closed on its completion, it should be seen that any adjustments of. cost necessary under the rules, have been made in the accounts, that all liabilities not originally brought to account have either been liquidated or since brought to account and that the balances under the suspense accounts, " Contractors" and "Lab ours" have been cleared, vide Articles 138 and 139. If the whole or any part of the expenditure on the work is recoverable from another Government, department, local body or individual, action should be taken to effect or complete the necessary recovery before the accounts of the work are closed.

145)

a) The suspense account “Materials " should be cleared and the total cost of materials should be distributed over the final sub-heads or other accounts concerned in accordance with such rules as the Government may lay down for the purpose.

b) The sub-head "Additional Charges for Materials issued to Contractors” should receive the special attention of the Divisional Officer who*should, if necessary, investigate large closing balances under this head before he permits the accounts of the work to be closed. It is not necessary to clear this head by transferring the charges booked under it to other final sub-heads, but profits or losses which are not clearly traceable to known differences between the rates chargeable to contractor and the actual cost of Government, should not be accepted as correct without closer examination.

146)

1. The accounts of annual maintenance estimates should be closed in the month fixed by Government concerned, as the last month of the working year for the purpose. Ordinarily, it will be possible to complete all the repair work and to settle the accounts of contractors and other suspense accounts, before the expiry of the working year. If, in any exceptional case, any work remains to be done and, it is proposed to carry it. on to completion, action, should be taken as described below:—

2. The expenditure incurred in the next working year should be treated as expenditure against the annual maintenance estimate for that year.

3. The suspense accounts of the work should be closed in the last month of the working year, by transferring the balances of all those accounts to the general suspense accounts " Public works Deposits or " Miscellaneous P. W. Advances ", as the ease may be, which should be relieved in the following month by re-transferring the balances to the suspense account concerned in the accounts of the maintenance estimate for the next working year. All unsettled liabilities and assets should then be treated as those pertaining to the next working years estimate.

Note.—In the case of Takavi Works, ordinary maintenance and repair works should however, be considered as completed on the 31sl January of each year (or any other date that nay be prescribed by Government as the Hast date of the Takavi year( and expenditure thereon incurred subsequently should be accounted for as pertaining to a new work of the following year so that the transactions and balances relating to each

Takavi year may be kept distinct and separate.

147) When the work is completed and the accounts of it have been settled and written up as indicated in Article 144 and 145, a double red ink line should be ruled below the final entries and a note made in red ink " Work completed in ...... ............... 19 ". This note should be signed by the Divisional Officer in token of his satisfying himself that all action has been taken under those Articles. It will be the authority for treating the accounts of the work as closed, and a work should not be reported as completed in the divisional accounts unless this authority has been placed on record.

148) If the total expenditure on the work is in excess of the sanctioned estimate and the excess is passed by the Divisional Officer under his powers, the words " Excess passed by me” should be added to the completion note recorded under Article 147. If, however, the excess is such that the Divisional Officer cannot pass it within his powers the completion note in the Register of Works should be amplified thus:—

“Work completed in .......... 19 ... Completion Report’ Statement submitted with this office letter No. .......... dated........

Note.—The completion Report/Statement will be submitted to competent authority in the form prescribed by Government. .

b) Correction of errors after the Closing of Accounts.

149) Should an error or omission in the recorded expenditure of a work come to light after its accounts have been closed, the accounts may be reopened in order to rectify the error or omission unless the amount involved is not more than ten rupees (or any other limit prescribed b> Government) in which case a note of the error or omission should be made in the relevant documents concerned.

III. — Contractors’ ledger

(a) Form and Use

150) The accounts relating to contracts should be kept in the Contractors' Ledger, Form P.W.A. 14, a separate folio, or set of folios being reserved for all the transactions with each contractor for whom a personal account is maintained, vide Article 151.

151) Except in the following cases, a personal account should be opened in the ledger for every contractor, whether or not a formal contract has been executed : —

if the work or supply entrusted to him is not important and no payment is made to him except on a First and Final Bill on completion of the work. If any materials are issued to the contractor or any payments are made on his behalf, a ledger account should be opened;

if under the rules of Government, a consolidated monthly account for " on account " payments to petty contractors employed on the same work or section of a work is prepared in preference to a separate bill for each payee, a single ledger head, "Petty. Contractors", should be opened for the running accounts of all such contractors.

Posting

152) Except when a contractors account is to be closed and the procedure prescribed in Article 138 is observed in respect of unpaid bills, the value of work done or supplies made by a contractor should not be credited to his account until his bill has been passed and payment made thereon. Debit entries in the ledger should be made only on the basis of transactions recorded in the accounts and the postings should be

made from the supporting cash, stock or adjustment vouchers; liabilities not yet liquidated should be excluded altogether. The value of materials issued to a contractor should be debited to his account on the authority of his acknowledgement, see Article 127.

Note1. — Security deposits of contractors should not be included in their personal accounts in the ledger, ' vide Article 74.

Note 2. — When a deduction made from a contractor's bill for one work is creditable to the account of another work and such credit is in connection with his contract for the latter work, two distinct sets of entries should be made in the ledger one for the payment made en account of the former work, and the other for the recovery creditable to the latter, as if that recovery had been made in cash.

Note 3. — If there are several contracts in connection with a work or account, the transactions relating to each should be distinguished, preferably by quotation of the number and date of the agreement or work order.

Note 4.—If a petty contractor's account has to be removed from the combined ledger head "Petty contractors' account " [vide Article 151 (b)] to a separate personal account for him, the total value of work done up to date and the total payments up to date should be debited or credited respectively, to the " Petty contractors' account" and taken on to the personal account as credits and debits.

Balancing and Reconciliation

153) The ledger accounts should be closed and balanced monthly. The closing balance of each personal account should be in such detail as-to show in respect of each separate work or account (Stock or Purchases), the amount outstanding under each of the three suspense accounts, (1) Advance Payments, (2) Secured Advances and (3) Other Transactions with a quotation, in each case, of the last Running Account Bill and 'of all the vouchers supporting unadjusted out-standings under "Other Transactions", not incorporated in the last Running Account Bill.

Note.—The Petty Contractor's Ledger account should also be closed and balanced in the same way, the balances being recorded as pertaining wholly to the suspense head ''Other Trans~ action ".

154) Periodically all the personal accounts in the ledger should be-examined and it should be seen (1) that balances do not remain outstanding for a long time without justification and (2) that, in the case of running accounts, bills are prepared at reasonable intervals.

Section 6.—Manufacture Accounts

A.—GENERAL

155) When materials are manufactured departmentally, either for the general requirements of works or for a particular work, a separate account, called a Manufacture Account, should be kept of the transactions connected with each manufacture under a distinct sub-head "Manufacture” of the suspense head " Stock " : vide Article 95.

Note.—The accounts of road metal digging are not treated as

manufacture accounts, but the charges connected with land and quarries acquired for such sections should be dealt with in accordance with Article 53.

156) Save as provided in this section, the detail accounts of the expenditure on a particular manufacture process should be maintained in the same way as the accounts of a work (vide Section 5) and, in addition, an account should be kept of the quantities and values of the products of the manufacture. The two sections of the accounts are known, respectively, as the “Operation” and the “Outturn " accounts.

B.—OPERATION ACCOUNTS

157) To a manufacture account should be debited directly (1) the value of raw materials issued from stock or obtained otherwise, (2) the cost of the labour employed and (3) other incidental charges connected with the operation.

158) The following directions should apply to certain incidental charges : —

a) Capital charges, such as the cost of land, kilns, special plant, etc., incurred in connection with a manufacture operation which does not extend beyond a single season, should be debited wholly to the account of the manufacture.

b) Capital charges in connection with a manufacture operation extending over more than one season should be debited, in the first instance, to a special account under the sub-head "Land, Kilns, etc", of the stock account vide Article 95. To this account should also be debited the cost of repairs and renewals of the kilns, etc. All these charges should be recovered in suitable instalments by debit to the “Operation " accounts of the several seasons, the number of instalments and the amount for each season being determined in each case under the orders of competent authority.

Note.—When the land, kilns, plant, etc., acquired for departmental manufacture operations are leased to a contractor of the division or other person, the rent recovered should be credited to this special account and not to Revenue.

If the manufacture is undertaken on behalf of other divisions, departments or Governments, or local bodies or individuals, a charge should be made on account of establishment and tools and plant, if leviable under the rules of Government for outlay on works undertaken on their behalf.

Save as provided in clause (c) above no charge should be made on account of general establishment and ordinary tools and plant charges or on account of interest on the capital cost of land, kilns, plant, etc., unless Government directs otherwise.

C.—OUTTU RN ACCOUNTS

159) To a manufacture account should be credited the value of the manufactured articles and of the surplus materials sold or otherwise disposed of.

Note 1.—The rates for valuing manufactured articles will be such as may be fixed by com-' patent authority.

Note 2 —If the rate, at which any article of outturn manufactured for a particular work is valued, turns out to be different from the issue rate of a similar article already in stock, the value of the two articles may be averaged for the purpose of stock account unless Government decides otherwise, allowance being made necessarily for the different quantities at the different values.

160) A detailed outturn account for .each month should be prepared in Form P. W. A. 15, Outturn Statement of Manufacture, and should bi attached to the Works Abstract for the operation. The account is mid show, month by month, the quantities and values of each class o articles manufactured and also the corresponding figures shown in t e estimate (if any).

D.—CONSOLI DATED ACCOUNTS

161) The record of the monthly transactions connected with manufacture operations should be kept in the divisional office in a separate Register of Manufacture, Form P.W.A. 16, instead of the ordinary forms of the Registers of Works (vide Article 141).

E.—CLOSING OF ACCOUNTS

162) The accounts of manufacture operations should not remain open indefinitely. If the operations are seasonal, the accounts of each season should be kept separate and closed as soon as the operations are closed. In cases in which operations are continuous, the accounts should be closed periodically or at least once a year.

163) Before the accounts are closed, the difference between the “operation " and " outturn “should be adjusted under the orders of competent authority. If the orders issued have the effect of enhancing or lowering the value of the outturn already brought to account, the adjustment should be made by a suitable entry (without any fresh quantities) in the Outturn Statement, Form, P. W. A. 15; in other cases, the loss or gain, is the case may be, should be taken to the expenditure or revenue head, concerned by a regular transfer entry, which will affect the "Operation" account only. In all cases, the total "operation" and “outturn " should equal each other when the Manufacture Account is closed.

Section 7.—Accounts of Deposits and Suspense Transactions

A.—accounts of heads other than “London stores " and "workshop suspense"

164) Subject to the provisions of Articles 165 and 166 below, a detailed account of the transactions relating to the suspense heads "Purchases" "Stock" and "Miscellaneous P. W. Advances" should be maintained in the divisional office in a Register called the Suspense Register, Form P.W.A. 17, separate sets of folios being reserved for each of the several classes of items under the heads concerned (vide Articles 48 and 54). The account of the debt head "Public Works Deposits” should also be kept in the same form.

165) In respect of items relating to deposit works (including items falling under the class " Expenditure incurred on Deposit works in excess of deposits received ") which are accounted for in detail in the schedule of Deposit Works, (vide Article 219), a single entry for the monthly transactions relating to all such works should be made both in the Deposit and the Suspense (Miscellaneous P.W. Advances) Registers, as the case may be.

166) As the detailed accounts for individual transactions relating to Stock are kept in Forms P. W. A. 4 to P. W. A. 6 prescribed in Section 2 of this Chapter the monthly totals only in respect of each sub-head of stock should be posted in the Suspense Register, the transactions of the several sub-divisions being detailed as separate items and the totals of all sub-divisions as another. Transfers within the division should be accounted for against a single item “Deduct—Transfers within Division “before the total for the entire head “Stock “is struck.

B.—ACCOU NTS OF SUSPENSE H EAD "LON DON STORES"

167) The transactions under this head should be recorded in detail in monthly schedule Form P. W. A. 18.

C.—ACCOUNTS OF WORKSHOPS SUSPENSE

168) The detailed account of the transactions under this head will be kept, in a suitable form to be settled by Government in consultation with the Accountant General so as to show the cost of each job or operation and its adjustment from time to time.

169) The recorded expenditure on a job should be removed from the suspense head only when and to the extent that, an adjournment is effected against the deposit received or against the service or other head concerned; vide Article 176. This removal should be effected by a credit to the account of the job. But when any charges are transferred from one job operation to another, the transfer should be made by plus and minus debit entries.

D.—U NADJ USTED BALANCES

170) In the accounts for [June] each year, the outstanding items in the Deposit Register and the Suspense head “Purchases", which under the rules of Government are to be treated as lapsed, should be credited to the Revenue head concerned. Any subsequent repayment of such an item should be treated as refund of receipts under the head to which the item was credited and the repayment should be noted in the Deposit or Suspense Register against the entry for its credit to Government.

171) The balance under the sub-head " Storage” of the Suspense head " Stock" outstanding at the end of the year should also be adjusted finally as a surplus or deficit, vide Article 102, i.e., as profit or loss on stock, according as it is a minus or plus balance, and should not be carried forward to the following year.

172) Items or balances under the suspense head " Miscellaneous P. W- Advances " which become irrecoverable, or any balances under the head " London Stores " due to short deliveries, which cannot be cleared by recovery of cost should not be removed from the accounts until a competent authority has sanctioned their being written off. For balances under the head “Workshop Suspense " see Article 62.

Section 8.—Workshop Accounts

A.—GENERAL

173) The directions in this Section shall not apply to the accounts of small shops kept in divisions for the execution of repairs to tools and plant or of small manufacture jobs. The accounts of works executed in such shops should be kept in the forms prescribed for repair works or manufacture operations, as the case may be; 'vide Section 5 and 6.

174) Larger workshops, with special plant or machinery should be treated as separate sub-divisions, or divisions, for account purposes. When such workshops are of 'the character of quasi-commercial undertakings, the system of accounts shall be that prescribed locally for similar undertakings. When they are run mainly for departmental purposes, the accounts should be kept in accordance with the general directions laid down in this Section. In either case, the exact forms to be used and the procedure to be observed will be settled by Government in respect of each workshop in consultation with the Accountant General concerned.

B.—DETAILED ACCOU NTS OF JOBS

175) Subject to the provisions of Article 63 and 64, all direct charges pertaining

exclusively to any job should be debited at once to the accounts of that job under the suspense head " Workshop Suspense " and those of a general nature should be treated, in the first instance, as general charges (under one or more suitable headings) and apportioned subsequently amongst the jobs concerned in accordance with a definite procedure.

Note.—All liabilities should be taken into account, even though undisbursed, so that the general charges may be allocated correctly month by month, and the recorded expenditure on each job may represent, as far as possible, the actual cost up to date.

176) In the case of jobs of all classes, the cost of operations should be cleared or adjusted in transfer (vide Article 169), as the case may be, month by month, but in the following cases the accounts of a job may be settled once a year in [June], or in an earlier month if the job is completed earlier (vide Article 62) : —

when the total cost during the year is not larger than Rs. 500 or any other limit that may be fixed by Government in consultation with the Accountant General;

when the monthly settlement of account is convenient to the indenting division or department.

Note.—When the estimated cost of a job is recovered in advance, it should be kept in deposit in the first instance, and the adjustments of actual cost made under this Article should be effected against the deposit, the unexpended balance being refunded under the rules of Government only when the job is completed and the account of it settled.

177) In addition to the direct charges mentioned in Article 175, to the account of each job may be debited, not through the Workshop Suspense account but directly under the head of account concerned, suitable 'percentages to cover the indirect charges determined by Government. The following are the examples of the charges usually levied.

a) Supervision charges.

b) Interest on the capital cost of buildings, plant and machinery.

c) Maintenance charges of buildings, plant and machinery.

d) Depreciation of buildings, plant and machinery.

e) Establishment charges (including the percentage fixed by the Central Government for Audit and Accounts Establishment.)

f) Profit.

See also Article 64.

Note.—The percentage realised on account of establishment charges should be treated as a reduction of expenditure or as revenue receipts, as the case may be, in accordance with the directions in Article 69. All other percentages should be treated as revenue receipts.

178) The indirect charges mentioned in Article 177 should be brought to account whenever the settlement of the account of direct charges is effected under Article 176.

C.—AN NUAL ACCOUNTS

179) Pro forma accounts of each workshop will be prepared annually in such form and in such detail as may be prescribed by Government in consultation with the Accountant General.

Section 9.—Transactions with other Divisions, Departments and Governments

A.—GENERAL

180) When a transaction has to be cleared by a book transfer, the transfer should be effected by debiting or crediting it to the remittance or other head concerned in the Cash or Stock Accounts if it appears therein, or by an entry in the Transfer Entry Book; see Articles 14 to 19 also.

Note 1.—Such percentage charges on account of supervision and establishment and tools and plant as may be leviable under the rules, should also be included, by a transfer entry, in the amount transferred.

Note 2.—The cost of workshop jobs need not be adjusted monthly, vide Article 176.

B.—TRANSACTIONS ORIGINATING IN TH E DIVISION

181) When a transaction originates in a Public Works division, the necessary transfer should appear ordinarily in the accounts of the division for the month in which the transaction occurred, but in the case of work done in workshops the cost should be adjusted in accordance with the directions in Article 175 to 177.

182) In respect of work done in a division for other divisions, departments cr Governments, the intimation of the transfer will be given after audit (see Notes below), by the Accountant General to the Accounts Officer concerned, or to the division or department for which the work is clone, if in the same province. The division undertaking the work should bring the transactions to account under the remittance or other head concerned, and submit vouchers to the Accountant Gene-ral in the same way as for works of the division itself.

Note 1.—For the purpose of this Article work done should include jobs executed in workshops.

Note 2.—The provision regarding audit before intimation of transfer may be relaxed in the case of any item appearing in the accounts for [June] and requiring adjustment with another Government, vide Article 234.

183) For other transfer transactions between Public Works divisions subordinate to the same or different Governments, the originating division should send an Advice of Transfer Debit (or Credit), Form P. W. A. 19, accompanied .by necessary vouchers in the case of debits, to the division concerned as soon as the transaction occurs. The division required to adjust the amount should, if it accepts the transfer, acknowledge it on the prescribed form of Acceptance of Transfer, Form P. W. A. 20. The entry in the accounts of the debiting division should be supported by the Acceptance of Debit or Advice of Credit, as the case may be.

Note—In cases of transfer debit transactions all relevant vouchers, including such as do not pass ordinarily beyond the divisional office, should company the Advice. If this requirement cannot be complied with in any case in respect of a cash voucher which cannot be replaced by a certificate of payment, an advice should be attached to the Monthly Account for transmission by the Accountant General, after the audit of accounts, to the division concerned.

C.—TRANSACTIONS ORIGINATING IN ANOTHER DIVISION DEPARTMENT OR GOVERNMENT

184) Transactions originating in another division, department or Government should as a rule be adjusted in divisional accounts only on receipt of intimation of the debit or credit through the Accountant General. The following are, however, exceptions in which the adjustment may be made without receipt of intimation from the Accountant General:--

1. recoveries of rent realised on behalf of the Public Works Department by disbursing or Accounts Officers of other accounts circles, provided these entries are supported by certificates (signed by the disbursing or the accounts officer, as the case may be) to show that the amounts adjusted in the accounts have' been realised from the parties concerned ;

2. transactions for which advices and acceptances of transfers are exchanged direct between one division and another vide Article 183;

3. any other transactions authorised by the Accountant General.

184-A. The transfers advised by the Accountant General for adjustment as per contra credit or debit to the head " P. W. Remittances— Items adjusted by P. W. D." should be registered in a Special Register (Form 57-A).

185) The Divisional Officer should examine every transfer advised to his division for adjustment, but should not reject a transfer because the voucher is not in order, or is wanting. Nor should a transfer sent for adjustment be partly accepted and partly rejected; it may be rejected altogether if it does not pertain clearly to the division; otherwise it should be accepted provisionally in full and the dispute, whether as to the amount or as to other particulars of the transaction, should be settled separately in communication with the officer who advised the transfer.

Note.—Railway debits for amounts due on Warrants and credit notes passed on by the Accountant General for adjustment in the divisional account, should be accepted in full subject only to readjustment later on of under or over charges. The adjusting officer is not responsible for the correctness of the charges with reference to the railway tariffs but only for proper scrutiny with reference to the propriety of the charges as against the 'head of the service concerned; the calculations made by the Railway Account Department which are test checked by the Railway Audit Department should be accepted as correct.

186) When a charge is transferred to another division, department or Government for adjustment, the transfer must be supported either by the necessary vouchers, complete in all respects, or by a certificate (signed by the Accounts Officer) of the department originating the transfer to the effect that the payment vouchers have been audited and passed in accordance with the rules. Divisional Officers are, therefore, responsible for obtaining proper vouchers in support of all charges to remittance heads in their accounts.

187) In cases in which Advices and Acceptances of Transfers are exchanged direct by Divisional Officers of two accounts circles, those officers shall be jointly responsible for clearing remittance transactions expeditiously in direct communication with each other. If an item cannot be accepted, and the intimation of its rejection issues too late to reach the originating officer within the month in which he has brought it to account, the officer who is called upon to adjust it, should also inform his own Accounts Officer, of the number and date of the originating officer's Advice of Transfer and of his own intimation of objection, giving him also brief particulars of the

debit or credit and tance heads in their accounts.

188) In cases in which no Advices and Acceptances of Transfer are exchanged, the Divisional Officer should examine, as expeditiously as possible, the transfers which his Accountant, General intimates to him for adjustment in the divisional accounts, and report all his objections to the Accountant General, whether the transfer is brought to account provisionally or rejected.

189) The directions given in Articles 187 and 188 shall apply also to transfer transactions, not relating to the execution of works, with (1) Railways, (2) Military Engineer Services, and (3) Posts and Telegraphs Department (Telegraph Section).

Section 10.—Accounts of Cemetery Endowments

190) Deleted.

191) Deleted.

192) Deleted.

193) Deleted.

194) Deleted.

A.—MONTH LY CLOSING OF TH E ACCOU NTS

195) The initial accounts of cash and stores which are maintained in sub-divisional offices under the directions" contained in Sections 1 and 2, should be closed on the 25th or such earlier date between the 19th and tr. 3 25th is may be fixed by the Accountant General for the purpose, in order to fit the accounts returns of the sub-division may reach the divisional office in sufficient time for the compilation of the monthly account of the division and its submission to the Accountant General by the prescribed date

Note.—In cases where sectional officers are authorised to maintain separate initial accounts of stock in their charge, which have to be incorporated in those of the sub-divisions, they may be permitted except in (June) to close their monthly accounts three days before the date of closing fixed for the sub-division. This limit of three days may be relaxed by the Accountant General in exceptional cases.

196) The cash and stock accounts of the divisional office should be closed on the last working day of the calendar month. The transfer Entry Book of the month should be closed as soon as possible after the expiry of the month, but before this is done, all necessary transfers, e.g., those relating to the levy of the prescribed percentages for establishment, tools, and plant, supervision charges, etc., should be made

B.—REVIEW OF U NSETTLED ACCOUNTS

197) The several registers and schedules relating to the suspense and deposit heads of account, the Contractors' Ledger, Works Abstracts and Registers of Works, should be reviewed monthly so that the action necessary to effect the expeditious clearance of outstanding balances, whether by actual recovery or by adjustment in the accounts, may be taken regularly throughout the year. In (May) or early in (June) special steps should be taken to bring about all possible reduction in the number and amounts of outstanding items at the close of the year,

198) Similarly, special action should be taken early in [June] to bring to account all remittance transactions and other liabilities and assets awaiting settlement, and to effect clearance, in the accounts of [June] of as many outstanding items as possible.

Liabilities, as well as outstanding debits and credits remaining unadjusted at the end of [June] should be watched individually to secure their clearance before the accounts of the year are closed finally. It is not sufficient that the divisional office should bring to account all the transactions the responsibility for which devolves on itself. It is equally important that necessary action be taken to move the other parties concerned to bring to account or settle the outstanding items; the intervention of the Accountant General may be sought where necessary. All the original transactions under the head "Transfer between P. W. Officers" which cannot be got adjusted by the responding Divisions in the accounts for June Supply (referred to in Article 236) should be transferred to the general suspense accounts "Miscellaneous Public Works Advances" or "Public Works Deposits" as the case may be in the above accounts. The adjustment thus made may be reversed in the account for the Current month of the next financial year, quoting reference to the original advices.

Note.—In connection with transactions with other Governments it should be borne in mind that the Central Accounts Section of the State Bank close their books for the year on the 15th(July) vide Article 234.

C.—CLOSING OF THE ACCOUNTS OF THE YEAR

199) The financial year terminates on the [30th June] and actual transactions taking place after that date should on no account be treated as pertaining to that year. In order, however, that as many of the unadjusted outstandings of the year as possible should be cleared and the errors in accounts coming to notice after the [30th June] should be rectified, if possible, within the accounts of the year, the Transfer Entry Book and the Stock Accounts should be kept open for inclusion of transfer entries relating to rectification of errors and for settlement of outstandings, but not (in the case of stock accounts) for actual transactions. These accounts should be closed on the 20th [August] or on such date as may be prescribed by the Accountant General (see Article 236).

Note.—Accounts of transaction with other Government must be settled completely and communicated to the Accountant General by the 12th (July)at the latest vide Article 234.

D.—CORRECTIONS I N ACCOU NTS

200)

a) If an item in the accounts which properly belongs to a revenue or expenditure head is classified wrongly under another revenue or expenditure head, the error may be corrected at any time before the accounts of the year are closed, but, after the accounts are closed, no correction is admissible except as permitted in Article 251 of Volume IV and except in cases affecting the accounts of works including those falling under Article 149.

Note 1.—Errors in suspense accounts are governed by the rule in clause (b).

Note 2.—If an error is detected after submission to the Accountant General of the Divisional Officer's Supplementary Account of the year (vide Article 236), it should be reported to the Accountant General for his instructions unless the amount is not more than ten rupees.

b) All errors affecting debt (including suspense) and remittance heads must be corrected, however old they may be.

When a correction is permissible, it should be made by a formal transfer entry, but when it is not permissible, a suitable note of it should be made in the account -concerned.

201) All corrections in accounts which may be advised by the Accountant General on his auditing the documents should, after verification be carried out in all relevant records in red ink and attested by the dated initials of the Divisional Accountant. A reference to the audit note or other advice also be noted against the -correction.

E.—PROFORMA ACCOU NTS

202) If for the purposes of any profarma account which the Accountant General is required to prepare or check, it is necessary to determine the charges incurred on a particular work or service or a group of works or services, the expenditure on it should be booked separately in the general accounts, even though, under rule, it may not be customary to estimate or account for such expenditure separately. Detailed instructions in this connection will be issued by the Accountant General in consultation with the Government concerned, where necessary.

F.—ACCOUNTS IN OFFICES TO BE RECONSTITUTED.

203) When in consequence of the reconstitution of executive charges or of any other arrangements, the accounts of two or more divisional offices are to be amalgamated or those of any office are either to be broken up into parts or closed, the Divisional .Officers concerned should apply in time to the Accountant General for the instructions to be observed in regard to accounts in giving effect to the arrangements.

CHAPTER IV.—ACCOUNTS RETURNS RENDERED BY PUBLIC WORKS OFFICERS.

A.—GENERAL

204) The directions contained in this Chapter shall regulate the procedure relating to the compilation of divisional accounts and to their submission to the Accountant General In their application to the accounts of Divisional Officers in East Pakistan they are subject to such modification as may be authorised by the Accountant General, East Pakistan

B.—SU B-DIVISIONAL ACCOUNTS

205) Arrangements should be made, under the orders of the Divisional Officer, for the despatch of the sub-divisional returns mentioned below, to the divisional office on such dates as may render possible the compilation of the monthly or other periodical amounts of the division on the due dates :—

a) Copies of the Cash Book (supported by vouchers).

Twice a month or oftener as may be directed by the Divisional Officer, the copy for the last period of each month together with the Cash Balance Report being sent on the date fixed for closing the Cash Book, vide Article 195.

b) Abstracts of Stock Receipts and Issues, Forms P.W.A. 5 and P.W.A. 6 supported by receipted invoices or other vouchers, and extracts from Registers of Stock Receipts and Issues (Copies).

c) Works Abstracts (accompanied, where necessary, by Statements of Outturn from Manufacture and Transfer Entry Orders) for each work in progress in connection with which there was any transaction during the month.

d) Petty Works Requisitions and Accounts for each petty work in progress in con-nection with which there was any trans-action during the month (in original).

e) Transfer Entry Orders, Form P.W.D. 7, relating to the accounts of the month, other than those proposed from time to time and transmitted separately; vide Article 108.

f) Such other returns as may be necessary for the compilation of the accounts re-quired to be submitted to the Accountant General under orders of Government,

Within three days of the date on which the accounts of a month are closed.

vide Article 239.

Note 1 .—The totals of the "Cash" columns on both sides of the copy of the sub-divisional cash book should be expressed in words in the Sub-divisional Officer's own hand in token of his having satisfied himself that it is a true copy and correct in all respects.

Note 2.—The Accountant General to eliminate the work of preparing copies may permit sub-divisions at the headquarters of a divisional office to maintain two alternative Cash Books— one being submitted in original to the divisional office at end of the month and the other being used in the month following.

Note 3.—The Accounts Returns received from sub-divisions should be further checked in accordance with the rules prescribed in this behalf in the Audit and Departmental Codes.

C.—COMPI LATION OF MONTH LY ACCOU NTS

I.—Introductory

206) Save as provided in Article 207, all the transactions of the division, as recorded in the initial accounts of cash and stock and in the Transfer Entry Book, should be posted direct from those sources in one or other of the schedules prescribed in this section, the details being in some cases recorded in supporting schedule dockets (vide Article 209).

207) The cash and stock transactions booked under the head “Transfers within Division" should not be included in any of the schedules leading to the monthly accounts. Nor should the following transactions be posted in the schedules from the initial accounts specified against each :—

i. transactions recorded in the Cash Book under the head " Cash from Treasury" (These are brought to account as a part of the entry " Total amount of cheques drawn ") ;

ii. transactions brought to account in the initial accounts of stock (forms P.W.A. 5 and P.W.A. 6) through the Cash Book or the Transfer Entry Book; e.g., stock purchase in. cash, stock sold for cash and stock received from works.

208) Before the actual compilation of the various schedules and schedule dockets, etc., is undertaken, the Abstract Book, Form P.WA, 23 may be written up from the original Cash Books Abstracts of Receipts and Issues of Stock, and the Transfer Entry Book in accordance with the instructions printed on the standard form. The book will consolidate all the transactions of the division and will thereby facilitate the location of errors and omissions made in the compilation of the Monthly Account from the schedules and also serve as an independent check over the compiled accounts.

II.—Schedule Dockets.

209) As cash vouchers and transfer entry orders, relating to (i) charges on works, other than percentages charged for establishment, tools and plant, etc., and (ii) other items of expenditure or disbursement for which a contingent bill is not required (see Article 226), are received and are scrutinised, they should be posted into Schedule Dockets in. Form P.W.A. 24, a separate form being used for—

a) each work to be accounted for in a Schedule of Works Expenditure, Form P, W.A.

27 or in the Schedules of Deposit Works and Takavi Works; Forms P.W.A. 33 and P.WA. 36, vide Articles 219 and 221;

b) each manufacture or other item of expenditure debitable to Stock and to-be accounted for in the Schedule of Debits to Stock, Form P.W.A. 28, vide Article 216; and

c) each separate class of charges (including refunds of revenue) for which a schedule in any other form has to be prepared under the rules in this Chapter.

Cash receipts which have to be taken in reduction of expenditure (vide Article 20) should be posted as refunds, with brief particulars of the transactions.

210) At the end of the month, the schedule dockets should be completed in respect of the Stock transactions. All the Stock debits and credits of the month as recorded in the lower part of Forms P.W.A. 5 and P.W.A. 6, Abstracts of Stock Receipts and Stock Issues, respectively, other than those brought to account through the Cash Book and the Transfer Entry Book, vide Article 98, should be posted in the schedule dockets. The total of the month’s Stock transactions relating to each schedule docket should be entered therein as a single figure, plus or minus according as it is a debit or a credit, and if there are both debit and credits to be entered, the net result only should be posted.

211) The schedule dockets should then be totalled and reconciled with the works abstracts in the case of works, and with the schedules concerned in the case of dockets of class (c) of Article 209. All the vouchers (including acknowledgements for stock supplied to contractors), transfer entry orders, survey reports, and sale accounts which are required to be submitted to the Accountant General (vide Article 232) should then be attached to the respective schedule dockets which should Le numbered in a separate series for each month.

Note.—Accountants General may at their discretion, permit Divisional Officers to post the Schedule Dockets at the end of the month from the Works Abstracts as soon as the latter are completed and checked. Accountants General may also at their discretion dispense with the pre-paration and submission of a Schedule Docket for a work when the outlay on that work consists entirely of payments on muster rolls or other vouchers not required to be submitted to the Accountant General. In' that case, the Divisional Accountant should record a certificate in the last "V column of the Schedule of Works Expenditure against the relevant item that the vouchers in support of the item are such as are not required to be submitted to the Accountant General under the rules.

Note 2.—Some of the schedules mentioned in clause (c) of Article 209 include charges for works supported by a Schedule of Works Expenditure. Such charges and other transactions relating to the works expenditure should be posted in the schedule deckles for the works concerned.

212) For percentage recoveries made on account of establishment, tools and plant, and accounts and audit charges, a single schedule docket should be prepared in Form P.W,A. 25 which should embrace all Government as well as non Government works on which these percentages may be leviable under rule.

Note—This form serves as the transfer entry order relating to there recoveries (vide Article 196) and should, therefore, be signed by the Divisional Officer, and should therefore, be signed by the Divisional Officer

III.—Schedules.

(a) Schedule .of Monthly Settlement with Treasuries.

213) After the settlement of account mentioned in Article 89 has been effected with treasuries, a Schedule of .Monthly Settlement with Treasuries should be prepared in Form P.W.A. 26 separately in respect V- of the treasuries of each accounts circle.

(b) Schedule of Revenue Receipts

214) The following schedules which are only extracts of the Registers prescribed in Articles 113 to 115. should be prepared in the same form as that of the corresponding registers :—

i. Schedule of Revenue Realized.

ii. Schedule of Refunds of Revenue.

iii. Schedule of Receipts and Recoveries on Capital Account.

Note.—A separate schedule should be prepared for each class of receipt for which a separate register is maintained under Article 113.

(c) Schedules of Works Expenditure

215)

a) After a reconciliation has been effected between the totals of works abstracts and relevant schedule dockets, a Schedule of Works Expenditure should be prepared in Form P.W.A. 27, separately for expenditure relating to each of the following classes :—

i. each major head (or a division thereof shown separately in Appendix 2 to Volume I) under which expenditure is recorded, a separate schedule should be prepared for " Central" and " Provincial ", in the case of " 50—Civil Works " in Governors' Provinces;

Note—This form is not used for manufacture, vide, Article 216.

ii. Military Engineer Services ;

iii. Royal Pakistan Air Force ;

iv. Railway Works ;

v. Posts and Telegraphs Department Works ;

vi. Archaeological Works of the Central Government connected with the conservation of ancient monuments which are debitable to the Archaeological Department;

vii. all other Government works including occasional works of classes (ii) to (vi) and

viii. all non-Government works other than Deposit Works, vide Articles 219 and 221.

b) Only those works on which expenditure has been incurred during the month should be included in the schedule. The entries should be detailed in the order of the prescribed heads of the accounts classification in the case of works of classes (i) to (vi) and grouped separately for each Government, department, division, local body or other party concerned, in the case of works of classes (vii) and (viii). All works which form part of a single project or system should, in all cases, be grouped together.

(d) Schedules of Suspense Transactions.

216)

a) All debits to stock should "be collected in Form P.W.A. 28, Schedule of Debits to Stock. The entries in this schedule should be arranged in four groups—(1) " Manufacture", (2) " Land, Kilns, etc.",(3) "Storage” and (4) "Other sub-heads," Under (1), should be detailed all manufacture operations in progress and under (2), all

works in progress in connection with the acquisition of land, construction and repairs of kilns, etc. Under (3), should be shown, the expenditure which is incurred, after the acquisition of the stores, on work-charged establishment employed on handling and keeping initial accounts, the custody of stock and the maintenance of the store godown or yards, etc. Under (4), should be shown (a) individually, all items of expenditure on the carriage, handling, etc., of stock materials when the cost of such processes is debitable to the sub-head of stock under which the materials are classified (vide Article 98 and 131), (b) individually, all items of acquisition of stock materials for which an estimate is required, and (c) collectively, all other items of acquisition of stock materials. In respect of each manufacture operation, the outturn of the month (vide Article 156) should also be shown in the schedule. The operation and outturn should be entered in two separate lines.

b) An account of suspense head “Stock " should next be prepared in Form P. W. A. 29, Stock Account. Part I of this form is the main account which should show the receipts, issues and balances, classified by sub-heads. Separate figures should be' given in respect of the subheads "Manufacture", "Land, Kilns, etc.", and "Storage", and all other sub-heads (vide Article 95), should be lumped up, Part II, the Detailed Account of Issues, should be written up first, and from this part and the Schedule of Debits to Stock, Form P. W. A. 28, should be prepared Part I.

217) The schedules relating to Purchases and Miscellaneous P W. Advances should be prepared in Form P. W. A. 30 (or Form P. W. A. 31, vide Note 1 below) and Form P. W. A. 32, respectively, on the basis of the entries made in the Suspense Register, Form P W A 17 vide Article 364.

Note 1.— In respect of Purchases the Accountant General may authorise the use of Form P. W A. 31 in the case of divisions where the number of outstanding items is very large but the number usually affected by the monthly transactions is small.

Note 2. — In the schedule of Miscellaneous P.W. Advances for the months other than (June] items which do not exceed Rs.5 each may be shown in a lump sum if the Accountant General so

218) The schedule for the Suspense head "London Stores" has already been described in Article 167, The schedule for “Workshop Suspense " should be prepared in such form as may be prescribed by Government in consultation with the Accountant General.

(e) Schedules of Deposit Transactions.

219) After the reconciliation mentioned in Article 211 has been effected, a consolidated record of the transactions of a month relating to all deposit works of the division should be prepared in Form P W A 33, Schedule of Deposit Works. This schedule should show in respect of each work, the amount of deposit received and the expenditure incurred, both during the month and up-to-date. The amount of deposit received for each work should be numbered as a single item but the transactions which relate to (1) the share available for works expenditure and (2) the total amount recoverable as establishment, tools and plant and audit and accounts charges, if any, should be shown separately, thus—

For Works Expenditure

For Percentage charges

Note.—Refunds of unexpended balances of completed works should be taken in reduction of the deposits and, therefore, shown in the Schedule as minus realizations and not as expenditure

220) After the transactions relating to Deposit Works have been posted in the Deposit Register, Form P. W. A. 17, a schedule of complete transactions, as accounted for in that Register, should be prepared in Form P. W. A. 34. It should show for each item the opening balance, the receipts and adjustments of the month, and the closing balance.

Note.—The Accountant General may authorise the use of alternative Form P. W. A. 35 under the conditions prescribed in Note 1 to Article 217. This form is in two parts—Part I, Abstract Account, which should show the totals for each class of deposits and Part II, Detailed Extract from the Deposit Register. In Part II, only such items should be extracted from the Deposit Register as are affected by the month's transactions, but in the schedules for the months of (September, December, March and June) all current items should be shown, those not affected by the month's transactions should also be included.

(f) Schedule of Takavi Works.

221) After the necessary reconciliation between the totals of works abstracts and relevant schedule dockets (vide Article 211), the transactions i elating to Takavi Works should be consolidated in the Schedule of Takavi Works Form P. W. A. 36, which should show the expenditure incurred on each work, the amount realised on account of it and the outstanding balance of the account.

(g) Schedules of Debits/Credits to Adjusting Account between Central and Provincial Governments”

222)

a) In Forms P.W.A. 37, separately for debits and credits under each major head should be brought together all transactions which originate in the division and have to be adjusted by the Accountant General through the major head "Adjusting Account between Central and Provincial Governments” vide Article 15.

b) In Provincial divisions the transaction included in the schedules of Debits/Credits to "Adjusting Account between Central and Provincial Governments" should be grouped according to the prescribed heads of classification, where in the Central divisions the transactions included in them should be detailed by each Government.

c) Deleted.

note.—Percentage recoveries for audit and accounts should appear in these schedules in the case of Provincial divisions only.

d) Items or groups of items for which details are given in the separate schedules, e.g., Schedules of Receipts (Form P. W. A. 9), and Works expenditure (Form P. W. A. 27 or P. W. A. 41), should be shown as a single item.

(h) Schedule of Debits /Credits to "Inter Provincial Suspense Account".

223) In divisions under the administrative control of a Provincial Government, any transactions which originate in the division on behalf of any other Provincial Government should be collected in Form P. W. A. 38, separately for debit and credit transactions. The items in the schedule should be detailed by each Government.

(i) Schedules of Debits/Credits to Remittances.

224) All remittance transactions other than those mentioned in Articles 222 and 223 should be collected in Form P. W. A. 39, separately for debits and credits and the entries grouped under the headings given in the sample entries in the form.

(j) Schedule of Debits/Credits to Miscellaneous Heads of Account.

225) Subject to such instructions as may be issued in this behalf by the Accountant General, all disbursements and receipts, which cannot be accounted for in any of the other schedules prescribed in Articles 213 to 224 should be collected in Form P. W. A. 40. The transactions to be accounted for in this schedule must be such as are adjustable finally in the books of the Accountant General under one of the non-Public Works major heads of revenue and expenditure or a debt head, appertaining to the accounts of the Government to which the division is subordinate.

Note. 1—In Central division’s income-tax recoveries from work-charged establishments should appear in the Schedule of Credits to Miscellaneous Heads of Account. Similarly, in these divisions, percentage recoveries for accounts and audit should appear as credits or minus debits in the Schedule of Credits or Debits to Miscellaneous Heads of Account, according as the amount are creditable to XLVI—Miscellaneous—Fees for Government Audit “or "26—Audit”; vide Article 72.

Note. 2—Save as provided above no transactions should be accounted for under the final or debt head concerned and shown in the Schedules of Credits or Debits to Miscellaneous Head of Account except under the authorisation of the Accountant General. Ordinarily, they “should be shown under the remittance head” Public Works Remittances—III Other Remittances and included in the Debit or Credit Schedule (Form P. W. A. 39) as the case may be.

IV.—Consolidated Account of Contingent Expenditure

226) When cash required to meet contingent charge is drawn from treasuries by cheques, all contingent charges (including stock and adjustment charges) should be consolidated in the form prescribed in Treasury Rules of the Government concerned for the monthly detailed bill of contingent charges countersigned after payment (headed "Not Payable at the Treasury"). Particulars of charges need not be entered in this account except in the case of miscellaneous items which do not fall under one of the classified sub-heads for specific charges.

V.—Classified Abstract of Expenditure

227) A consolidated account of all expenditure debited against the grants of the division should be prepared in Form P. W. A. 41, Classified Abstract of Expenditure. The figures relating to the several major heads (or divisions thereof shown separately in column 1 of the Classification table in Appendix 2 to Volume I) should be entered in separate sections, arranged in the order indicated in the Appendix, and in the case of the major head "50—Civil Works in Governors' Provinces the "Central" and " Provincial" transactions should be shown in two different sections.

Note 1.—When works for Military Engineer Services, Royal Pakistan Air Force, Railways Posts and Telegraphs Department and Archeological Department are undertaken as a standing arrangement, vide Article 215,

and funds for the purpose are allotted to the division the expenditure transactions connected therewith should also be abstracted in Form P. W. A. 41 in accordance with the classification prescribed in respect of the works concerned vide Article 17.

Note 2.—Refunds of Revenue should be excluded from this Abstract as they are treated as minus Revenue, vide Article 21. On the other hand, "Receipts and Recoveries on Capital Account" should be included in this Abstract as minus expenditure, as they are taken in reduction of the charges under the proper head concerned.

VI.—Monthly Accounts

228) Finally, the Monthly Account should be prepared in Form P. W. A. 42. This account is an abstract of the entire receipts and disbursements of the month, as detailed in the various schedules and registers, and shows also the opening and closing cash balances. On the back of the form are recorded (1) a memorandum of miscellaneous cash receipts paid into treasuries and (2) a certificate in respect of the closing cash balances of the subordinate disbursing officers.

229) The entries in the Account should be divided into three groups : (1) Revenue entries, which are totals of receipts of the Government concerned under the several major heads, as taken, from the Registers of Revenue Realised, Form P. W. A. 9, (2) Expenditure entries, which are the totals of expenditure of the Government concerned for the several divisions of major heads and are posted from the Classified Abstracts of Expenditure, Form P. W. A. 41, and (3) Other Heads, under which both receipts and disbursements are posted from the Schedules of Deposits, Takavi Works, " Adjusting Account between Central and Provincial Government", " Inter-Provincial Suspense Account", " Remittances 'r and Miscellaneous Heads of Account, Forms P. W. A. 34 to P. W. A. 40.

Note 1.—The entries posted under the several heads in the monthly account should be checked with corresponding entries in the Abstract Book (Form P. W. A. 23).

Note 2.—The totals of the columns for receipts and disbursements must agree and, if there is any difference due to cash being in transit between two disbursing officers its amount should be included in the closing balance and the certificate of cash balance should be amplified to explain the amount and the steps taken to adjust the difference.

230) The monthly Account should be submitted so as to reach the Accountant General's office by such date between the 7th and 10th of the month following that to which it relates, as may be fixed by the Accountant General in consultation with the Divisional Officer It should be supported by the following documents : —

1. Schedule of Revenue Realised, Form P.W.A.9,

Extracts from the registers, vide Article 214.

2. Schedule of Refunds of Revenue, Form P.W.A.9

3. Classified Abstracts of Expenditure, Form P. W. A. 41.

Vide Article 227.

4. Schedules of Works Expenditure, Form P. W. A. 27

Vide Article 215.

5. Consolidated account of contingent expenditure (with necessary vouchers).

vide Article 226.

6. Schedule Docket of Percentage Recoveries, Form P.W.A.25.

vide Article 212.

7. Stock Account, Form P. W.A. 29 (with Sale Accounts 1 in support of the Cash Credits to Stock). Vide Article 216.

8. Schedule of Debits to Stock, Form P. W. A. 28

9. Schedule of Purchases, Form P.W.A. 30 or P. W.A.I Extracts from the 31, and sections of the

Vide Article Extracts from the relevant sections of the Suspense Registers, vide

Article 217.10.Schedule of Miscellaneous P. W. A advances,

Form P.W.A. 32.

11. Schedule of London Stores, Form P. W. A. 18 1

Vide Article 218.12. Schedule of Workshop Suspense

(in the form prescribed by Government)

13. Schedule of Receipts and Recoveries on Capital Account, in the same form as that of the registers.

Vide Article 214.

14. Schedule Dockets, Form P.W.A. 24 (with necessary vouchers, transfer entry orders, survey reports and sale accounts attached to each).

Vide Articles 209 to 211.

15. Schedules of Credits and Debits to Adjusting Account between Central and Provincial Governments’ Form P.W.A. 37.

Vide Article 222.

16. Schedules of Credits and Debits to "Inter-Provincial Suspense Account " Form P.W.A. 38

Vide Article 223.

17. Schedules of Credits and Debits to Remittances, Form P.A.W. 32.

Vide Article 224.

18. Schedules of Credits and Debits to Miscellaneous Heads of Account, Form P. W. A.

Vide Article 225.

40.

19. Schedule of Monthly Settlement with Treasuries, Form P.W.A. 26 (with supporting Consolidated Treasury Receipts and Certificates of issues, signed by Treasury Officers".

Vide Article 213.

20. Schedule of Deposits, Form P.W.A. 34 or P. W. A. 35, Extract from the Deposit Register, Form P.W.A 17.

Vide Article 225.

21. Schedule of Deposit Works, Form P. W. A. 33 (with Vide Article 219. Reports of Progress of Expenditure).

Vide Article 219.

22. Schedule of Takavi Works, Form P. W. A. 36 (with Vide Article 221. acceptance of the Civil Department mentioned in Article 34.

Vide Article 221.

23. Extract from contractors Ledger, Form P.W.A.43

Vide Article 233.

24. Extract from the Register of Transfers advised by the Accountant General, Form P.W.A.57—All (detailing, outstanding, items in the same Form as the Register)

vide Article 184 A.

25. Extract from Account of receipt of Tools and Paint Form C. P.W.A. 13, and

In the same form as the Accounts.

Vide Article 239.

26. Extract from Account of Issues of Tools and Plant, from C.P.A.W.14 (with supporting Survey Reports of Stores Form C.P.W.A. 18, Sale Account Form C.P.W.A.19 and acknowledgments of officers concerned in the case of stores transferred to other officers not being Divisional Officers rendering accounts to the same Accountant General.

27. Extract from the Register of Divisional Accountants Audit objection, Form C.P.W.A. 60(A.T.C. 6).

Vide para 21 of C.P.W.A. Code.

28. Schedule of Rents of Buildings and Land Forms C.P.W. A.75 (with supporting statements of Rents recoverable in cash, or by deduction from pay Bills, Form C.P.W.A.48).

Vide para 265 of C.P.W.A. Code.

29. List of Accounts submitted to Audit, Form P.W.A.44.

Note 1.—The consolidated account of Contingent Expenditure is not required to accompany the Monthly Account if contingent charges are drawn by bills presented direct at treasuries.

Note 2.—If the Divisional Officer is required by any rule to make a formal report, periodically, of the progress of expenditure on Deposit Work, to the administrator or depositor concerned, a report setting forth the amount of the estimate, the total deposits received and the progressive expenditure, should accompany the Schedule of Deposit Works, so that the Accountant General may after audit of the schedule verify the report and forward it to the local body or persons concerned.

Note 3.—If the Divisional Officer is authorised to refund, without reference to higher authority, fines which have been remitted by a court of law, the original orders of the court should accompany the Schedule of Refunds of Revenue, as the audit of the refunds made in such cases is conducted by the Accountant General on the authority of the orders of the court.

231) The schedules relating to the suspense and deposit accounts, should be submitted to the Accountant General month after month, so long as there are balances,1 outstanding under the account concerned whether there have been any transactions during the month or not. In respect of the Schedule of Deposit Works, Form P. W. A. 33, the Accountant General may dispense with the submission, every month, of Part II of the schedule, provided (1) that this part is submitted invariably with the accounts for (June) and (2) that, if Part II for any month contains works any expenditure on which has been debited to Miscellaneous P. W. Advances, an extract from Part II relating to such works only is submitted to him. Subject to these exceptions, the remaining schedules are necessary only if there have been any transactions during the month.

232)

a) With the exceptions noted below [as to which, however, see clause (b) below], all vouchers and transfer entry orders in support of cash payments and other charges in the accounts should accompany the Monthly Account: —

i. muster rolls or other vouchers in support of payments to labourers, irrespective of amount;

ii. vouchers in support of payments of wages to members of the work-charged establishment, when the Divisional Officer is authorised to sanction the posts held by them ;

iii. other vouchers, whether relating to works or contingencies, the amounts of which do not exceed Rs. 25 ;

Note.—Vouchers not submitted to the Accountant General should be " cancelled " by means of a perforating or endorsing stamp and kept carefully to be made available for test audit when ever demanded by him.

iv. invoices or other vouchers in acknowledgement of issues of stock materials, including issues of outturn from manufacture to Stock;

v. vouchers in support of payments made for the conversion of cash deposits into interest-bearing securities, in cases in which no voucher other than the security itself

or a safe custody certificate of the security exists ; and

Note.—When a voucher of this class is not submitted to the Accountant General the reasons should be noted against the entry of its amount in the schedule docket or in the Schedule of Works Expenditure, vide" Article 211.

vi. transfer entry orders of the classes enumerated below:—

a) those involving debits to Remittance heads otherwise than in respect of expenditure on works ;

b) those relating to charges which are supported by vouchers received in transfer ;

c) those involving a debit or credit to London Stores, or a credit to a Revenue head (Gross Receipts), or to any Miscellaneous Head of Account otherwise than in respect of expenditure on works.

b) All vouchers (other than Muster Rolls) in support of debits to contractors should be submitted to the Accountant General even though falling under any of the exceptions to clause (a).

Note 1.—The provisions in clauses (a) and (b) of this Article apply also to voucher received from other divisions, departments or Governments, in support of transfer debits raise by them.

Note 2.—The term "Voucher" used in clause (a) includes advices of Transfer Credit and Acceptances of Transfer Debit received from other divisions, departments, etc., in t he case of the docket for Schedule of Debits to Remittances.

c) All vouchers in support of payments for land acquired should be submitted to the' Accountant General.

d) All survey reports of stores and sales accounts should also accompany the Monthly Account. Sale accounts in support of cash credits to stock should be attached to the stock Account, Form P.W.A. 29; survey reports and sale accounts in support of other credits to stock should be attached to the schedule dockets pertaining to the works or accounts debited and the remaining survey reports and sale accounts should be attached to the schedule dockets relating to the works or accounts credited.

233) An extent from the Contractors' Ledger should also be prepared in Form P. W. A. 43, and submitted to the Accountant General with the Monthly Account, unless Government has prescribed in consultation with the Accountant General that the transactions covered thereby should be audited by the latter locally at the periodical inspections of divisional and other offices.

234) In connection with the accounts for [June], the following points should receive special attention:—

a) the entry of the closing cash balance should be supported by (1) the original Cash Balance Reports of all disbursing officers including the Divisional Officer, and (2) a certificate of the Divisional Officer to the effect that he has obtained, on. or after [30th June,] and retained in his office, an acknowledgment from the officer or subordinate concerned, in respect of each item of imprest or temporary advance shown in the Cash Balance Reports of the division for [30th June] ;

Note.—The original Cash Balance Reports of subordinate disbursing officers should be initialled by the Divisional officer before transmission to the Accountant Genera'.

b) to Part II of the Schedule of Monthly Settlement with Treasuries, Form P. W. A. 26, should be subjoined a statement in the form given below, in respect of the cheques drawn to meet payments of works ;

Particulars No. of cheques issued. Amount

For the whole month

During the last five working days of the month

c) the Schedules of Credits [Debits to the heads "adjusting Account between Central and Provincial Governments", and "Inter-"Provincial Suspense Account" should invariably be despatched so as to reach the Accountant General not later than the 7th of [July] of the succeeding year and all correcting entries affecting those schedules should be intimated to the Accountant General so as to reach him by the [12th of July] at the latest.

235) Within six weeks of the submission of the Monthly Account for [June], a consolidated certificate in respect of balances, other than cash, should be forwarded to the Accountant General in Form P. W. A. 46, Annual Certificates of Balances.

Note.—If the closing balance under any head is nil it does not follow necessarily that a certificate is not required in respect of it. In all cases in which there was a balance at the commencement "of the year, or there were any transactions during the year, a certificate should be recorded but the wording of it may be amended suitably If the closing balance is .nil.

236) In addition to the ordinary accounts for [June], a Supplementary Account for that month, which shall comprise the transfer entries and corrections permitted in Article 199, should be submitted to the Accountant General with all the necessary accompaniments, so as to-reach him by the 1st [September] or such other date as may be prescribed by him.

Note.—This account should be of the simplest character and should set forth only the transactions to be brought to account. It is not necessary, for instance, to repeat in any of the Suspense or Deposit Schedules the times not affected, so long as in addition to the necessary details of the items affected the totals for the account concerned are also given. Similarly, in the Extract from the Contractors' Ledger, Form P. W. A. 43, only the accounts of those contractors whose accounts are affected in any way should be given.

237) Deleted.

238) The Divisional Accountant should sign not only the Monthly Account, but also all the schedules, etc., accompanying it. The Divisional Officer need not sign all these documents; he should, however, sign the Monthly Account and the List of Accounts, Form P. W. A. 44, unless he is absent from headquarters, in which case he should send to the Accountant General, as soon as he can examine his books and papers

on return, a report in Form P. W. A. 45 (with a duplicate copy of the Monthly Account signed by himself), without which the Accountant General will not pass the Monthly Account finally. The consolidated Account of Contingent Expenditure, vide Article 226 should be signed invariably by the Divisional Officer.

Note.—It is desirable that the Divisional Officer should make arrangements for the review by himself of all the vouchers before they are submitted to the Accountant General and that unless the circumstances are exceptional, the Divisional Officer should sign the accounts himself.

239) In addition to the accounts prescribed above, such other accounts (e.g., Subsidiary accounts of revenue, Stores, Stock and Tools and Plants and interest bearing securities, or profarma accounts) should be submitted to the Accountant General as Government may prescribe or the Accountant General may require.

PART III.—FOREST ACCOUNTS.

CHAPTER V,—CLASSIFICATION OF FOREST RECEIPTS AND EXPENDITURE.

A.—GENE RAL

240) The major and minor heads prescribed by the Comptroller and Auditor General with the approval of the President for the classification of forest receipts and expenditure are set out in Appendix 2 to Volume I. The sub-heads, detailed heads or units of grants and appropriation "will be determined by Government according to local requirements. The authorised arrangement of heads should not, however, be altered ^except in consultation with the Accountant General.

B.—TRANSACTIONS WITH OTHER DEPARTMETNS AND 'GOVERNMENTS

241) Adjustments with other Departments and Governments in respect of supplies made or services rendered by or to the Forest Department should be regulated by the directions contained in Chapter 4 of Volume I.

242) Recoveries or payments made in cash should be treated like other revenue receipts or service payments, as the case may be. But when a transaction has to be adjusted by book transfer, the transfer should be effected by debiting or crediting the amount involved to " Book Transfer", the entry in the accounts being supported by full particulars of the transaction and where necessary, by the bill or invoice duly accepted by the department debited or by the bill or invoice of the Supplying Department accepted by the Forest Officer.

243) Transactions of the Central Government or of another Provincial Government originating in a Provincial Forest Division, in so far as such transactions are adjustable by book transfer should be entered in the accounts as debits or credit to the head " Book Transfers— Central", or "Book Transfers Government of the Province of.......",as the case may be. Likewise, Provincial transactions originating in a Forest Division of the Central Government should be taken to the head “Book Transfers Government of the Province of........ ". The necessary adjustment will be made by the Accountant General against the balances of the Government concerned.

C.—I NTER-DIVISIONAL TRANSFERS

244) All revenue and expenditure should be recorded in the accounts of the division with which it is collected or incurred without reference to its origin or object and save as provided in Article 245, no inter-divisional adjustments should be made except under special orders of Government.

245) In cases where Government in consultation with the Accountant General have declared a Division or a Circle as a unit for the purpose of ascertaining the financial results of the working of the forests, adjustments may be made between different units. Thus, in cases where the unit is the division, adjustments may be made between different divisions; where the unit is the circle, adjustments may be made between divisions in different circles. These adjustments may be made monthly or annually as may be found convenient.

D.—CHARGES FOR ESTABLISHMENT, TOOLS AND PLANT, ETC.

246) Charges on account of general services like Establishment, Live Stock, Stores and Tools and Plant should be classified under appropriate sub-heads under the minor head " Establishment" or " Conservancy and Works", as the case may) be and, save

as provided below, .no attempt should De made ordinarily to include in the cost of an individual work any portion of expenditure on account of those servie4s. The cost of materials purchased for a specific work should, however, be debited to the accounts of that work.

247) Pay and allowances of such temporary establishment as is employed upon the actual execution, as distinct from the general supervision of a specific work or upon the subordinate supervision of departmental labour stores and machinery in connection with such a work should be debited to the appropriate sub-head under “Conservancy and Works" and not under " Establishment".

248) Where such extendible stores, as building materials, small stores house fittings, etc., taken to the general sub-head for Stores and Tools and Plant, are utilized subsequently on any specific work, the value thereof should be transferred to the accounts of the work concerned by write-back to the sub-head to which the stores were debited originally. Similarly, the cost of carriage of these stores to the site of a work and carriage charges in connection with the movement from place to place of other materials and Tools and Plant issued to or provided specifically for a work may be debited direct to the accounts of that work.

E.—FOREST REMITTANCES.

249) All sums paid into the treasury by a departmental officer or on his account should be debited to "Forest Remittances" irrespective of whether a remittance is made in cash or by a cheque. Similarly the value of all cheques drawn should be credited to "Forest Remittances" irrespective of whether or not they are cashed at once.

F.—FOREST ADVANCES.

I.—Advances to Disbursers.

250) When a subordinate officer who is not authorised to draw cheques against the drawing account of the Divisional Officer is given a cash advance of suitable amount to enable him to make the disbursements entrusted to his charge, the amount of the advance should be debited in the accounts of the officer making the advance to " Forest Advances" as an advance to the disburser concerned. When an account of the advance is rendered by the disburser, the amount of the expenditure incurred should be credited to “Forest Advances” by a per central-debit to the appropriate sub-head of accounts classification.

II.—Advances to Contractors, etc.

251) Advances to contractors, suppliers and labourers made in connection with the execution of works under the orders of competent authority should be debited in the accounts of the officer making the advance to the head "Works Advances" subordinate to the minor head “Conservancy and Works ", the entry being supported by an acknowledgement by the payee. When recovered (wholly or partially) from the contractor, etc., either by work done or in cash the amount recovered should be credited under "Works Advances". If the recovery is the value of work done, such value should simultaneously be debited per contra to the appropriate sub-head of accounts classification.

252) Petty advances to labourers which are made by a subordinate out of his own imprest or advance (see Article 250) and allowed to be treated as part of the cash balance with him, should not, however, be accounted for "as "Works Advances".

G.—RECOVERI ES OF SERVICE PAYMENTS

253) Recoveries of service payments should be dealt with as follows:—

a) If made before the close of the year in the accounts of which the payment was included.

1. When the recovery is in adjustment of an overcharge on account of pay or travelling allowance and is made by deduction from a bill debitable to the same detailed head, the net amount only should be debited to that head.

2. In all other cases, the amount recovered should be entered initially in the accounts as an item of receipt under "Recoveries of Service Payments" but in the accounts rendered to the Accountant General the amount should appear as a minus entry under the sub-head to which it was debited originally.

b) If made after the close of the year in the accounts of which the payment was included. The amount should be credited in the accounts as miscellaneous revenue.

H.—OTH ER RECOVERIES

254) Other recoveries from pay bills, etc., should be recorded as pertaining to "Provident Funds, Income-tax, etc-," as the case may be, but such recoveries as are creditable to the Central Government (e.g., deduction on account of income-tax Postal Life Insurance Fund, etc.) should be classified under the head "Book Transfer—Central" (see Article 243). In the same way, any recoveries creditable to another Provincial Government should be taken to the head " Book Transfers— Government of.........”

I.—FOREST DEPOSITS.

255) Earnest money deposits which are paid under the rules of Government by contractors or purchasers of forest produce direct into a treasury or sub-treasury should be treated as Revenue Deposits and not as Forest Remittances. Such deposits should not appear in the accounts of the officers of the Forest Department. Similarly, earnest money deposits which are received initially by a Forest Officer but remitted subsequently to the treasury as such should also be dealt with in the treasury accounts as Revenue Deposits.

Note.—Earnest money deposits which are tendered at auctions held at outlying stations and received by Forest Officers under the rules of Government may be accounted for in the Forest Departmental accounts as "Revenue Deposits" if this course is considered more convenient by Government. Under this arrangement such deposits, whenever remitted to the treasury, should be treated in the treasury accounts as Forest Remittances while the Forest Departmental Officer concerned should keep the detailed accounts of these deposits and submit the necessary returns to the Accountant General in accordance with the directions contained in Volume II.

CHAPTER VI.—ACCOUNTS TO BE KEPT IN FOREST OFFICES.

A. —CASH BOOK.

I.—General

256) Every officer who is authorised to receive or disburse Government money should keep an account in Cash Book, Form F- A. 1 in which he should enter not only all money, transactions as they occur but also book transfers permissible under Article 260.

257) Only transactions connected with the public service and no other should be shown in the Cash Book. Sufficient details should be given in the column “Particulars” to admit of the main points of each transaction being ascertained readily without reference to the detailed vouchers. All items of revenue must be detailed fully; the forest from which the revenue is received, the person who pays it, and the articles and quantities removed should be stated in that column whenever the information is available. The classification of receipts and charges should be given in the column “Head of Service “in accordance with the prescribed accounts classification (see Chapter V).

258) When a cheque is drawn in favour of self or order to replenish the cash chest the amount of it should be entered at once as a receipt. This entry must not be delayed until the money has been received after the cheque has been cashed at the treasury.

259) A cheque drawn in order to be paid away should be entered simultaneously on both sides of the Cash Book, once as a receipt of money from the treasury and again as a payment to the payee concerned, the number and distinguishing letter of the cheque being specified in both the entries.

260) Similarly, all book transfers, in., transactions in which no actual payment or receipt of cash is involved, should be entered simultaneously on both sides of the Cash Book, the credit or debit to " Book Transfers" appearing on one side and an equivalent debit to an expenditure head or credit to a revenue head, on the other.

261) Pay and allowances of Forest Officers and their establishments which are paid by cheques or out of cash obtained from the treasury should be entered in the Cash Book under the head “Establishment" without further details, the entries being supported by bills as vouchers.

II.—Cancelled, Lost or Lasped Cheques.

262) If a cheque which has been drawn and entered in the Cash Book has to be cancelled subsequently, the amount of it should be accounted for on the creditor side as a “cancelled cheque", the cancelled cheque being treated as a voucher. Simultaneously, an entry should be made on the debtor side, as indicated below:—

a) If the cancelled cheque is replaced immediately by a fresh cheque.—The fresh cheque should be shown as a "Forest Remittance", the number and date of the cheque in lieu of which it is drawn being quoted in the entry.

b) If the cancelled cheque is not replaced immediately.—The expenditure in payment of which it was drawn should be written-back by making an entry of the cancelled cheque on "the debtor side as for" a cash recovery of a service payment (Article 253).

263) A lost cheque should be treated in all respects like a cancelled cheque (Article 262), the treasury certificate of non-payment being regarding as a voucher in support of the entry of cancellation on the creditor side of the Cash Book.

264) A lapsed or time-expired cheque, if renewed, should be treated as a cancelled cheque and the fresh cheque issued in its place entered in the Cash Book in the manner indicated in clause (a) of Article 262.

III.—Closing and Balancing.

265) The cash Book should be closed and balanced monthly. The account balance at the close of the month should be checked with the actual cash balance on hand verified by actual count. If any excess or deficiency is found, it should be entered at once as such in the Cash Book on the debtor or creditor side, as the case may be.

266) Divisional Officers and others who render accounts to the Accountant General (Chapter Vl) should close their books on the. last working day of each month, but subordinate offices should do so on the 27th or such earlier date as may be necessary in order to ensure that their accounts reach the officers in whose accounts they are to be included, by the last day of the month. For the month of [June], the Divisional Officer should keep open his own accounts until the receipt of such accounts of the subordinate officers as will be closed on the 30th of the month.

B.—REGISTER OF CH EQUES DRAWN

267) A monthly register of cheques drawn on all treasuries with which the drawing officer is placed in account should be kept in Form F. A. 2.

C.—Works Accounts.

I.—Muster Rolls.

268) For work executed by labourers, whether paid by the day or otherwise, a Muster Roll should be kept in such form and in accordance with such methods as may be prescribed by Government after consultation with the Accountant General.

II.—Measurement Books.

269) For work done otherwise than on a lump sum contract, and for supplies made by a contractor, a Measurement Books should be kept in such form and in accordance with such methods as may be prescribed by Government after consultation with the Accountant General.

III.—Register of Works.

270) A detailed record of the expenditure relating to each sanctioned work should be kept in a register in Form F. A. 3.

D.—STORES ACCOUNTS.

271) An account of stores such as building materials, small stores, house fittings, etc., which may be held in stock for general purposes, as distinct from materials purchased for specific works, should be kept in such form as the Government may determine1, in consultation with* the Accountant General.

E.—CONTRACTORS' AN D DISBURSERS' LEDGERS

272) A ledger should be maintained by the Divisional Officer in Form F. A. 4 for all accounts with disbursers and contractors. On the debtor side should be entered all payments made to them and on the creditor side the amounts of all bills passed to

their credit and all sums repaid by them in cash.

273) Only one account should be opened with each disburser, but in the case of contractors a separate account should be kept with each person in respect of each work.

274) Each item entered in the Cash Book under " Forest Advances " or " Works Advances " should be posted at once in the ledger, and when any work is accepted as having been done by a contractor, or any account supported by the necessary vouchers is accepted from a disburser, the amount covered by work done or expenditure incurred, should be set off against the amount due from the contractor or disburser, as shown in his account in the ledger. The ledger account should thus be a running account with each contractor and disburser from which the amount "due by him or from him can always be ascertained easily.

275) The account with each contractor and disburser should be balanced on the last day of each month in which any transaction takes place.

276) The pages in the ledger should be numbered consecutively, and there should be an index to the accounts it contains. Each new account opened should be assigned a number which will be appropriate to that particular account until it is closed finally. The numbers should be given to the accounts in the ledger in consecutive order as they are opened and should run in a consecutive sequence until a new ledger volume is opened.

F.—CLOSI NG OF TH E ACCOUNTS OF THE YEAR

277) The financial year terminates on 30th June and actual transactions taking place after that date should on no account be treated as pertaining to that year. In order, however, that as many of the unadjusted outstandings of the years as possible should be cleared, and that errors in accounts coming to notice after the 30th| June should be rectified, if possible, within the accounts of the year, the account books prescribed above should be kept open, after the closing of the accounts for June, for the inclusion of transfer entries relating to rectification of errors and for settlement of outstandings. These accounts should be closed on the 120th of August or on such date as may be prescribed by the Accountant General. (See Article 294).

G.—CORRECTION OP ERROBS

278) If an item in the Forest accounts which properly belongs to one head is classified wrongly under another head, the error should be corrected in the following manner :—

a) if the error is discovered be/ore the close of the month's accounts,, the necessary correction should be made in the original entries before the accounts are closed. The mistake should be corrected by drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines. The disbursing officer should initial every such correction and invariably date his initials.

b) If the error is discovered after the close of the month's accounts, but before the accounts for June supplementary are closed, the correction should take the form of a fresh entry in the current Cash Book. (Article 277).

Note 1.—Errors affecting only revenue or expenditure (service) heads, where the amount involved does not exceed Rs. 10, need no formal correction.

Note 2.—If the error affects one or more heads on each side of the Cash Book, the correcting entry should be made on both sides in the manner indicated in Article 260 but if it affects only receipt or expenditure heads on one side of the Cash Book, the entry should be made on the one side affected, the amount (plus or minus) pertaining to each head being specified in the column headed "Particulars" and the column "Receipts" or "Disbursements'", as the case may be, being left blank. At the same time, a suitable remark should be made in red ink against the original incorrect entries in all accounts, the reference to the correcting entry being quoted.

Note 3.—No correcting entry should be made unless supported by the orders of the Divisional Forest Officer obtained on a Transfer Entry Memorandum in the form below:—

Particulars of the original transaction, with reasons for the proposed

adjustment.

Debits Credits

Head of Account

Amount Head of Account

Amount

Rs. Ps. Rs. Ps.

Passed

Divisional Forest Officer

c) If the error is discovered after the accounts for June supplementary have been closed and despatched to the Accountant General (Article 294), it should be reported by letter to the Accountant General who will deal with it in accordance with the rules in Volume IV and advise to the Forest Officer the corrections (if any) which he should make in his accounts.

d) In all cases in which a formal correction is not permissible, a suitable note (in red ink) should be made in all the accounts concerned.

H.—SU BSI DIARY ACCOU NTS OF COMM ERCIAL UN DERTAKINGS

279) If the activities of any individual Forest Unit or of any self-contained exploitation scheme like a Saw-mill or a Forest Railway are such as to require the maintenance of subsidiary accounts on a Commercial basis, the form of accounts to be kept may be settled by Government after consultation with the Accountant General.

CHAPTER VII. ---ACCOUNT RETURNS RENDERED BY FOREST DEPARTMENT OFFICERS.

A.—GENERAL

280) The directions contained in this Chapter shall apply primarily to accounts of Divisional Officers. They shall also apply mutatis mutandis to accounts of Conservators and other Forest Officers who draw funds against their own drawing accounts and render separate accounts to the Accountant General in respect of transactions passing through them.

B.—I NCORPORATION OF SUBORDI NATES' ACCOUNTS

281) Before closing the accounts of a month the Divisional Officer should satisfy himself that the accounts of his subordinate officers for the month have been examined and incorporated truly and accurately in his owe accounts. For this purpose, the accounts of the latter should reach the office of compilation in time for the preparation and submission of the accounts returns on the due date (see Article 288). If they do not arrive in time to be so incorporated, they should be taken in the following month's accounts but such an occurrence should be avoided as far as possible. In the case of accounts for June, however, the Divisional Officer must keep open his accounts until receipt of all the subordinates' accounts in order that all receipts and payments of the official year may, as far as possible, be brought into the accounts of the year (see also Article 277).

C.—COMPI LATION OF MONTHLY ACCOUNTS.

I.—Cash Account.

282) The monthly Cash Account should be prepared in Form F.A.L It should show in respect of the following items merely the totals for the month and all other items of receipt or charge should be entered in detail:—

a) Debtor side.— (1) Cheques drawn; (2) Recoveries or advances from contractors and disbursers; (3) Revenue received and credited in the Cash Book under X.—Forest; (4) Recoveries made by deduction from pay bills on account of service and other Funds, provided the bills are accompanied by schedules showing the full particulars of each recovery; (5) refund of Forest Revenue taken by deduction from Revenue ; (6) Receipts and recoveries credited to the Central Government; (7) Receipts and recoveries credited to other Provinces.

b) Creditor side. — (1) Remittances to treasuries; (2) Advances made to contractors and disbursers ; (3) Expenditure debited in the Cash Book to 10.—Forest; (4) Expenditure debited in the Cash Book to 65.—Capital Outlay on Forests ; (5) Receipts and Recoveries to be deducted from capital outlay ; (6) Payments debitable to the Central, Government ; and (7) Payments debitable to other Provinces.

II.—Classified Abstracts of Revenue and Expenditure.

283) A classified abstract of revenue and expenditure should be prepared in Form FA. 5, the expenditure debited to the head “65. — Capital Outlay on Forests “being shown separately from that debited to10.—Forests. All items of revenue and expenditure recorded in the Cash Book for the month should be classified and arranged in this return in accordance with the prescribed classification—the entries being made in such details as may be required by the Accountant General.

III.—Schedule of Remittances to Treasuries.

284) A schedule of remittances to treasuries should be prepared in Form F. -A. 6. The entries in this schedule should show each item of remittance separately and a reference to these items should be made invariably against the corresponding entries in the last column of the Consolidated Treasury Receipt received from, the treasury concerned.

IV.—Schedules of Transactions with other Governments.

285) A schedule should be prepared in Form F.A. 7, separately for receipts and payments in which all items of receipts and payments originating in the division on behalf of other Governments (vide Article 243) should be detailed by each Government.

V.—Abstracts of Contractors’ and Disbursers' Ledgers

286) An abstract of the Contractors' and Disbursers' Ledger should be prepared monthly in Form F. A. 8. In this Abstract should be shown in consecutive order first, the contractors' accounts and then the disbursers' accounts. The columns should be totalled separately for contractors' and disbursers' accounts and grand totals of all accounts should be given at the foot of the Abstract.

287) The abstract for June in each year should be accompanied by a brief statement explaining the circumstances in which each item outstanding for more than twelve months remains unadjusted, and the steps which have been taken with a view to its early clearance.

D.—SUBMISSISN TO ACCOUNTANT GENERAL

288) A copy of the Monthly Register of Cheques Drawn (Article 267) should be submitted to the Accountant General on the last day of each month, and the other accounts mentioned below should be submitted on or before the 5th of the month following that to which they relate:—

1. Monthly Cash Account vide Article 282

2. Classified Abstract of Revenue and Expenditure vide Article 283

3. Schedule of Remittances to Treasuries vide Article 284

4. Schedules of Transactions with other Governments vide Article 285

5. Abstract of Contractors, and Disbursers Ledgers (in original)

vide Article 286

These should be accompanied by all vouchers other than those which may be destroyed after payment (Article 290)' and by the Consolidated Treasury Receipts. The entry in the accounts in respect of the payment made en Muster Rolls should be supported by a voucher setting forth the brief particulars of work done by the labourers and containing a certificate of the disbursing officer to the effect that the labourers were employed actually on the work and paid on Muster Rolls.

289) A certificate signed by the Divisional Officer should be attached to the Monthly Cash Account to the following effect:—

1. that the lump sums, shown agree with the details in the Cash Book and also with "the subsidiary returns after making allowance for :—

i. cash recoveries of service payments noted in the Cash Book but net shown in the Cash Account as separate items,

ii. refunds of forest revenue noted in the Cash Book but taken by deduction from revenue in the Cash Account, and

iii. receipts and recoveries on Capital Accounts noted in the Cash Book but deducted from expenditure under the head " 65.—Capital Outlay on Forests " in the Cash Account,

and (2) that the account balance agrees with the actual cash balance.

290) 290. A certificate in the following form signed by the Divisional Officer, should be attached to each Classified Abstract of Expenditure :—

“I certify that (so far as I have been able to ascertain by an examination of the accounts and vouchers and by personal inspection of the works carried out which I have been able to visit)' the expenditure entered in this account could not with due regard to the interests of the Government service, be avoided. I certify that, to the best of my knowledge and belief, the payments included in this account have been duly made to the parties entitled to receive them. All vouchers for payments of salaries and travelling allowances and of refunds and advances, vouchers for all other- payments above Rs. 25 in amount, and vouchers for all items adjusted by book transfer with other Governments, departments, etc., are attached to the account. I have, so far as possible, obtained vouchers for other sum, and personally responsible that they have been so destroyed that they cannot be used again ".

291) When stores are purchased it should also be certified that:—

i. all the articles detailed in the vouchers attached to the account and in those retained by the Drawing Officer have been duly received in good order and accounted for in the Stock Register ; and

ii. the quantities noted in the vouchers are correct, the quality is good, the rates paid are not in excess of the accepted and the market rates and that suitable notes of payment have been recorded against the indents and invoices concerned to prevent .double payment.

292) For special reasons the Divisional Officer may -authorise a few days' delay in the submission of the accounts, but if they are not despatched on of before the 10th of the following .month the reason for delay must be intimated invariably on that date.

293) As regards the accounts for June, schedules for transactions with other Governments (Article 285) should invariably be despatched so as to reach the Accountant General, not later than the 7th of July of the succeeding year and all correcting entries affecting those schedules should be intimated to the Accountant General so as to reach him by the 12th July at the latest.

294) In addition to the ordinary accounts for June, a supplementary account for that month, in the form of the Cash Account (Form F. A. 1) with the necessary accompaniments, comprising the transactions included in the supplementary account books (Article 277) should be submitted to the Accountant General so as to reach him by the 1st September, or such other date as may be prescribed by him.

295) When the Divisional Officer signs the accounts while on tour and cannot give the

required certificates (Article 289 to 291) these should be furnished separately when he returns to headquarters: Similarly when owing to the absence of the Divisional Officer the monthly accounts have been signed and despatched by his Head Clerk or other official authorised by Government in this behalf, the Divisional Officer should, on his return to headquarters, examine the accounts and submit to the Accountant General a report of such examination in such form as may be prescribed by him.

296) In addition to the accounts prescribed above, such other accounts of revenue due and outstanding and of timber and other transaction should be submitted to the Accountant General as he may from time to time require.

297) The monthly Abstracts of the Contractors' and Disbursers' Ledger may be submitted to the Accountant General through the Conservator or other superior officer, if so desired by Government to ensure the control of the latter over the adjustment of the outstanding balances, but that officer should, within ten days of receipt of the, Abstracts in his office, pass them on to the Accountant General.

LIST OF FORMS

Serial Nos. Of Forms

DESCRIPTION OF FORMS

P.W.A.

„

„

„

„

„

„

„

„

„

„

„

„

„

„

„

„

„

,,

„

„

„

„

„

„

„

„

„

„

„

„

CASH BOOK.

1. A—Register of Cheques

2. Cash Balance Report

3. Imprest Cash Account

4. Register of Stock Receipts/Issues

5. Abstract of Stock Receipts

6. Abstract of Stock Issues

7. Transfer Entry Order

8. Transfer Entry Book

9. Register of Revenue Realised

10.Works Abstract—A

11.Works Abstract—B

12.Register of Works—A

13.Register of Works—B

14.Contractors' Ledger

15.Outturn Statement of Manufacture

16.Register of Manufacture

17.Suspense/Deposit Register

18.Schedule of London Stores

19.Advice of Transfer Debit/Credit

20.Acceptance of Transfer Debit/Credit

21.Deleted

22.Deleted

23.Abstract Book

24.Schedule Docket.

25. .Schedule Docket for Percentage Recoveries

26.Schedule of Monthly Settlement with Treasuries

27.Schedule of Works Expenditure

28.Schedule of Debits to Stock

29.Stock Account

30.Schedule of Purchase

„

„

„

„

„

,,

„

„

„

„

„

,,

„

„

„

„

„

,,

„

„

„

„

„

,,

„

„

„

„

31.Schedule of Purchases (Alternative Form)

32.Schedule of Miscellaneous P.W. Advances

33.Schedule of Deposit Works

34.Schedule of Deposits

35.Schedule of Deposits (Alternative Form)

36.Schedule of Takavi Works

37.Schedule of Debits/Credits to Adjusting Account between Central and Provincial Governments

38.Schedule of Debits/Credits to --Inter Provincial Suspense Account ".

39.Schedule of Debits /Credits to Remittances

40.Schedule of Debits/Credits to Miscellaneous Heads of Account

41.Classified Abstract of Expenditure

42.Monthly Account

43.Extract from Contractors" Ledger

44.List of Accounts Submitted to Accountant General.

45.Divisional Officers' Report of Scrutiny of Account

46.Annual Certificates of Balances

47.Deleted

57-A. Register of Transfer advised by Accountant Central.

F. A. Forms

1. Cash Book/Cash Account

2. Register of Cheques Drawn

3. Register of Works

4. Contractors' and Disbursers' Ledger

5. Classified Abstract of Revenue and Expenditure

6. Schedule of Remittances to Treasuries

7. Schedule of Receipts/Payments on behalf of other Governments

8. Abstract of Entries in Contractors' and Disbursers' Ledger.

FORM P. W. A. 1

(See Chap. Ill, Article 80)

CASH BOOK

Notes to be printed on the flyleaf of the Cash Book

1. The Cash Book contains two money columns, headed (1) " Cash” and (2) ."Bank or

Treasury ", on the payment side to distinguish payments made by cheques from those made out of the cash in chest. When, however, a cheque is drawn to replenish the chest, its number and amount should be entered on the payment side in the ' Bank or Treasury “columns Nos. 10 and 11, and the amount only on the receipt side as "Cash from Treasury" in the single “Cash" column No. 4. The amount of a cancelled cheque should be shown by a special write-back entry, as a minus figure on the payment side in the " Bank or Treasury " column, but the fact of a new cheque having been issued in lieu of a time-expired or lost cheque should be entered on the date of issue in red ink in column No. 8, only and not in the columns for " payments ", a counter reference being given in both cases against the original entry in the Cash Book.

2. Every entry should be concise. The date, the number of voucher if any, the name of the work, and such a brief narration as will indicate unmistakably the nature of the transaction must be entered against each item. The amount debit able or creditable to each separate work, head of account, or contractor or other person should be entered separately, and the amounts to be posted by the divisional office into the Abstract Book or Schedules of account under each prescribed bead of account should be brought out distinctly opposite the entries in columns Sand 12, headed " Classification of Receipts " and " Classification of Charges ". No receipt or payment other than that of “Cash “as defined in Article 9 (4) should be entered in the Cash Book. A deduction made at the time of payment, creditable to a work or head of account other than that to which the payment itself is debit able, should, however, be entered on the receipt side of the Cash Book.

3. Transactions should be recorded at the time and on the date on which they actually occur and strictly in the order of occurrence. If, however, owing to the absence of the disbursing officer on tour a cheque issued by him, Whilst in camp, is entered in the Cash Book maintained at his head quarters on a subsequent date, the actual date of issue of the cheque should be noted in the Cash Book as the denominator of a fraction the numerator of which should be the date on which the transaction is incorporated in the book. A similar procedure should be observed when the double transaction relating to the realization of miscellaneous cash receipts by a subordinate and their payment directly into treasury is incorporated in the Cash Book of the superior disbursing officer on receipt of the receipted chalan of the treasury from the subordinate.

4. Acknowledgments of payments should be numbered in a separate series for each month and the serial number of each voucher should be entered in the Cash Book as soon as the payment transaction is entered in it.

5. When an imprest is first given the fact should be noted in red ink, in the Cash Book of the disbursing officer giving it, in the column " To whom paid "; but the amount should not be entered as an actual payment," as it will still form a portion of the cash book balance of the disbursing officer making the advance. if, however, a cheque is drawn, its amount should be shown on both sides of the Cash Book, vide note 1. Any sub sequent increases or decreases in the amount should be noted similarly, the increases on the payment side and the decreases on the receipt side.

6. In posting transactions from imprest accounts the recouping disbursing officer should enter in his Cash Book only the total for each work or head of account as brought out in the abstract, which should be prepared in his own office, on the reverse of the imprest account.

7. All payments should be debited at once to the work or service on account of which they are made. Money advanced to a subordinate for disbursement to labourers, etc., at a distance should be noted in the Cash Book in red ink as a temporary advance, in the manner followed when regular imprests are first made; and when the subordinate returns the duly certified muster rolls etc., with the unpaid wages, if any, the amounts actually paid should be debited to the works or services concerned, the amount unpaid being returned into the cash balance. A similar procedure should be observed when the disbursing officer removes cash from his chest and takes it with him on tour for disbursement.

8. When an advance on transfer is made to a Government servant from the cash in the hands of the disbursing officer pending recoupment when the bill is encashed subsequently, the amount thus advanced should not be entered as a final transaction in the Cash Book but recorded as a temporary advance so that the amount may continue to form part of the cash balance for which the disbursing officer is responsible.

9. The cash balances at end of the month should be detailed thus in a note at foot of the Cash Book :—

Rs. Ps.

Cash in chest 7 05

Imprest with Mr. R. Johnson 100 00

Imprest with Mr. Abdul Rahman 50 00

Total cash balance as above 157 05

Rupees on hundred and fifty-seven and five paisa.

10. If the disbursing officer draws on more than one district or sub-treasury, the total amount of cheques drawn during the month on each (excluding the amount of cancelled cheques), should be recommended in another note at foot of the Cash Book.

11. Cash Books should have their pages machine-numbered. As far as possible, no lines should be left blank, but if any space on a page of the Cash Book has to be left blank owing to the whole of the other page of the same folio being written up completely, a diagonal line should be drawn to cancel the blank space, so that it may not be possible to make any subsequent entries therein. Interpolation of entries should be avoided as far as possible, but when it becomes necessary to make any entries between two ruled lines or to make any additions to, or interpolation between, entries already made such additions should be attested invariably by the dated initials of the disbursing Officer.

FORM P. W. A. 1

(See Chapter TU, Article 80)CASH BOOK

---------------Division, Cash Book of---------------------------for the month of --------------------------------19----------

RECEIPTS SIDE PAYMENT SIDE

Date of

receipt

No. of voucher

or Receipt

From whom

received etc

Amount (cash)

Classification of Receipts

Date of payment

No of voucher

To whom paid etc.

Cash

PAYMENT

Classification of charges

Bank or TreasuryNo of

cheque (with No of

cheque Book)

Amount

Rs Ps Rs Ps Rs Ps

FORM PWA 1-A(See Chapter iii Article 80-A)

Register of Cheques

S. No.Date of

Receipts

From whom

Received

Name of the Bank Cheque No and

Date

Amount

On what account

to be credited

Date of dispatch

to the bank

Date of adjustment

Divisional Officer’s initials

Remarks

Rs Ps

FORM P.W.A.2(See Chap. Ill, Article 82)

CASH BALANCE REPORT

Part 1.—Statement of the actual balance of Cash in the hands ofOn the -------------------------------day of -----------------------------19-------19-----and of standing imprests and temporary advances

with subordinatesDescription No Amount Remarks and

explanation of large balances etc.

Cheques received in favour of self, but not cashed Bank drafts not cashed Notes

Sovereigns Rupees

Fifty Paisa Coins

Twenty five Paisa Coins

Ten Paisa Coins

Five Paisa Coins

One Paisa Coins

Revenue Stamps

Rs Ps

As detailed below :

Total Cash in chestAdd-amount of Imprests and Advances shown below

In words

Grand total balance as per Cash Book

Part II.—19Statement of standing imprests and temporary advances with subordinates

Name and designation of

subordinate

Amount of imprest or Temporary Advance

Explanation when an imprest exceeds the prescribed maximum of Rs. 1000 or any other limit prescribed by Government and authority or raising or reducing the

imprest.

19 Standing imprests and temporary advances should be detailed separately.

Total

Rs Ps

(Signature)Date the -----------19---- (Rank)

FORM P. W. A. 3

(See Chap. Ill, Articles 86 and 88)

IMPREST CASH ACCOUNTS

N.B. —This form should be printed in two foils and bound in book form. Notes to be printed on the fly-leaf

1. Government servants entrusted with fixed imprests or temporary advances should maintain acid render accounts of their disbursements there from in this form.

2. The round sum with which an Imprest cash account is opened, should be entered at once in red ink in column 5, “Total ". The date and manner of the remittance, and, if recouped by cheque, the cheque and cheque book number should also be entered, column 3 being utilised for the latter purpose. The disbursements from this imprest should be entered daily as they are made, clearly and in full detail; and from time to time as the imprest-holder finds it necessary, as also a few days before the due date for the monthly closing of the Cash Book of the disbursing officer from whom the imprest is held, the account should be closed and balanced, the right-hand half-page being cut off and .sent to the disbursing officer, the counterfoil being retained by the imprest-holder. The account should be supported by a voucher in proper form, for each payment, numbered and attached to the account so as to correspond with the order of the entries in column 2, "Voucher No.". The sums received, from time to time, in recoupment of the imprest should be entered in column 5 in red ink in the same way as the fixed amount with which the account was first opened.

3. The account should contain no entries of receipts other than the opening entry, of the fixed imprest and the subsequent

recoupment of expenditure, nor any entries of expenditure other than those paid directly by the Imprest-holder himself from the amount of his imprest.

4. Money received by imprest-holders on behalf of Government is not to be mixed up with their (imprest cash, or brought into the imprest cash book, but should be disposed of in the manner prescribed in the relevant treasury rules.

5. To facilitate the abstracting of charges by the recouping disbursing officer the imprest holder must enter invariably in column 3, along with other particulars of payment, the name of the work, etc., to which each payment is debatable and also the name of the contractor or other person, if any, from whom the amount paid is recoverable. Column 6 is intended for the head of account to which each payment relates and should be left blank by the imprest-holder. The date and manner of recoupment, and, if recouped by cheque, the cheque and cheque book number should be entered by the recouping disbursing officer on every imprest account disposed of by him, also a note of increase, reduction, or withdrawal when such occur. When the account is incorporated in his own Cash Book, it should be numbered to correspond with the voucher number quoted in the Cash Book, so as to be readily traceable from it.

6. Temporary advances should also be accounted for in this form, but the accounts of these advances should be quite distinct from those for permanent advances.

FORM P. W. A. 3

(See Chap. Ill, Article 86 and 88)

IMPREST CASH ACCOUNT

Imprest Cash Account of'--------------------Month and date Voucher

NoTransaction Amount of

each payment

Total Head of account

Rs Ps Rs Ps

Abstract of Charges Name

of works

Per

iod

---

----

----

---

to--

----

----

----

---

Total

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

N.B. This abstract should be printed at eh back of each form and filed in by the sub divisional Officer when imprest holder receives funds from him and in other cases by the divisional officer.

FORM P. W. A. 4Division / Sub-division

(See Chap. Ill, Article 96). Section

(REGISTER OF STOCK RECEIPTS/ISSUES)

20Month ---------------------------- 19-----

Date

Reference to recorded

measurements (for receipts only) and to indent or

order

Source from which received. To whom issued (with name

of work and of contractor whom debit able )

21Head of Account,

etc.

Na

me

of

Art

icle

s

20 Score out the upper or lower entry as required.21 In this column, the name of account head to which the issue of stores is debit able should be entered and full names of divisions and offices to which Nock is to be issued and of contractors, employees, other persons or local bodies to whom sales are authorised should be added in all cases in which orders exist for stores to be issued otherwise than for the requirements of work; within the division.

INSTRUCTIONS FOR FILLING IN FORMS

P.W.A. 5 AND P.W.A. 6

I.—For Sub-divisional Offices

1)- The several transactions of the month need not be entered severally in the Abstracts. It is sufficient to show as a single transaction, the total receipts from each source or the total issues to each account or work. The quantities received (or issued) in each transaction should be noted in the lower pan of the Abstracts, against the en try of the transaction, in separate columns for each distinct article of Stock, these columns being so written up as the articles by the prescribed heads of Stock are grouped together. After all transactions of the month have been posted, the total receipts (or issues) of each article should be computed and noted in the column headed Quantities ' in the upper part of the forms.

2)- In column 1 of the Abstracts, those receipts and issues of the month, which represent transactions the value of which is brought to account in the same month through the Cash-" Book or transfer entries, should be separated from transactions not so brought to account within the month, See Article 207.

3)- Care should be taken to reconcile all transfers of stock between subordinates of the same sub-division, and reconciled transactions connected with such transfers within the sub-division should not appear in the Abstracts of the sub-division.

II.—For Divisional Offices

4)- The lower part of each Abstract should be taken up first. In this part, quantities of the several articles received or issued in connection with each transaction have already been entered separately in the columns provided for this purpose (vide Instruction No. 1). These quantities should now be valued by recording the amount of each just below it, and the total value of each transaction should be shown in the first money column (third column of Form P.W.A. 5 or sub-column 1 of the second column of Form P. W. A. 6 as the case may be). In Form P. W . A. 6, storage charges should be calculated on the book values entered in sub-column 1 and shown in sub-column 2 and a total of these should be entered in the last sub-column of the second column-against each transaction. Total should then be struck in the next money column, "Total, separately for each head of account. The upper part of the form should be valued next. The total of the values entered against each article in the lower part should be shown in the column headed " Amount (separately for each article)” against that article, it being seen further, in the case of issues, that this total is equal to the rate for the article multiplied by the total quantity. Finally, the entries in the last money column should be totaled up, both for each sub-head of Stock and for the whole Abstract. In Form P. W. A. 6, the total of the sub-column 2 of the second column in the lower part should be shown against the line "Total—Storage" in the upper part and grand total struck in that part. The grand total should agree with the total of the second money column " Total " in the lower part of .the form"

5)- Receipts should be valued on the basis of the prices paid or payable as per bills or other claims: extra charges, when paid or adjusted, should be posted as separate items without quantities. Issues should be valued at the Issue Rates fixed for the

purpose by competent authority.

6)- All entries made in the divisional office should be in red ink to distinguish them from those made in the sub-divisional office.

Division.Sub-division

FORM P.W.A. 5

(See Chap. III, Article 97)

ABSTRACT OF STOCK RECEIPTS

22Sources from which

receivedA

uth

ori

ty

To

tal

(sep

ara

tely

fo

r e

ach

su

b

he

ad) P

s

Gra

nd

to

tal

Rs

Am

ou

nt

(sep

ara

tely

fo

r e

ach

ar

tic

les

)

Ps

Rs

Value of each

receipt of materials

Total

Nam

es o

f ar

tic

les

(gro

up

ed

by

su

b–

he

ads

)

Quantities

Rs Ps Rs Ps

23Grand Total

Date the ------ Dated initials of Divisional Accountant Sub Divisional Officer

22 Quoting reference to No. of Cash Book voucher or transfer entry, in respect of items brought to account through the Cash Book or the Transfer Entry Book, vide Instruction No. 2.23 The totals should agree.

Division.Sub-division

FORM P.W.A. 6

(See Chap. III, Article 97)

ABSTRACT OF STOCK ISSUES

Month ---------------------19----------

24On what

account issued

Total (Separately for each sub head)Ps

To

tal f

or

sub

-he

ads

oth

er

than

sto

rag

e

25T

ota

l sto

rag

e

Gra

nd

to

tal

Rs

Amount (separately for each article)Ps

Rs

RatePs

Rs

Value of materials expended upon each item

Total

Nam

es o

f ar

tic

les

(gro

up

ed

by

su

b–

he

ads

)

Book value

Storage charges Total Quantities

Rs Ps Rs Ps Rs Ps

26Grand total

Date the ------ Dated initials of Divisional Accountant Sub Divisional Officer

24 Quoting reference to No. of Cash Book voucher or transfer entry, in respect of items brought to account through the Cash Book or the Transfer Entry Book, vide Instruction No. 2. 25 the figure to be entered here will be the total of the sub column “storage charges” of the second column. 26 These totals should be agree.

FORM P.W.A. 7(See Chap III Articles 106 to 109)

Transfer Entry Order

No date

FORM P.W.A. 7(See Chap III Articles 106 to 109)

Transfer Entry Order

No. dated Adjusted in the accounts for Vide Transfer Entry book, item No.

Particulars of the transactionReason for Transfer Particulars of the transaction

with reasons for the proposed adjustment

Debits Credits

Name of work or head of account

Amount

Name of work or head

of account

Amount

To be credited to

To be debited to

Rs Ps Rs Ps Rs Ps

Countersigned Divisional Accountant Divisional Officer Officer initiating the

Date Date transfer entry A transfer entry should set forth such explanation of the correction or adjustment proposed to be made as would establish clearly the correctness and necessity of the entry. In cases of corrections involving a reduction in the charges against the estimate of a work, not only should full particulars of the vouchers and account in which the erroneous charges originally appeared be specified but also the circumstances in which the charges were allocated wrongly under the estimate for the work should be set forth clearly. It is not sufficient to state that the charges were previously classified erroneously.

Initials of the OfficerInitiating the Transfer Entry

FORM P. W. A. 8.

(See Chapter III, Articles 110 and 111)

TRANSFER ENTRY BOOK.

For the month of ------------------------------------19----------

DateItem No. 27Particulars of

each transaction

28DEBITS CREDITSDated

initials of

Divisional

Accountant

Head of Account

(with name

of work)

Amount

Head of Account

(with name

of work)

Amount

Rs. Ps. Rs. Ps.

Total Total

Date the ------ Dated initials of Divisional Accountant

27 Authority should be quoted in all cases, e.g., No and date of Transfer Entry Order, or of adv ice and acceptance of Transfer. In cases falling under Note 1 to a Article 106, it will suffice if the Divisional Officer initials the entry in this column. 28 The totals of the debits and credits against each entry should be agree with each other

FORM P. W. A. 9.

Chapter III, Articles 113 to 116)

REGISTER OF REVENUE REALISED.

Major Head

Reference B voucher

No.

Item No

29Particulars

30Water

Rates

Owners Rates

Water supply of

Towns

Sales of Water

Plantations

Other canal

produce

Amount brought forward from last month

Rs. Ps Rs. Ps Rs. Ps Rs. Ps Rs. Ps Rs. Ps.

Transactions of the month

Total for the month

Total up to date carried over to the following month

29 This form is also used for the detailed accounts of (1) Refunds of Revenue and (2) Receipts and Recoveries on Capital Account.30 When a major head is divided into parts, e. g., the head XVII, a separate Register of Revenue should be kept for each part. Receipts pertaining to (a) Military Engineer Services, (6) Pakistan Air Force, (c) Posts and Telegraphs Works and (J) Archaeological Works of the Central Government mentioned in Article 215 should be posted in separate registers for each, and in Governor's provinces a register should also be maintained for receipts from other .works of the Central Government.

FORM P. W. A. 9.—contd.

Name of system

Water power Navigation Rents Fines31Recoveries of expenditure

32Miscellane-ous

TotalEstablish-ment

recoveries

Tools and Plant

recoveries

Other recoveries

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

Deduct Refunds Net

Rs. Ps. Rs. Ps.

31 These columns are internded for the minor heads (and detailed heads, if any) subordinate to the major head concerned. The examples given are those relating to the major head XVIII.32 To be used only in respect of projects for which a separatge capital account is kept.

FORM P. W. A. 10

WORKS ABSTRACT A.

Name of Work.-— Constructing Canal Officers Quarters at Mandi Bahauddin

Detail of Up-to-date Progress33

Source from which progress is taken (quoting page and book

No. of Measurement Book)

Reference to last Running Account Bill

or other voucher

SUB-HEADS

(1)

Pucca Masonr

y

(2)

Arch Masonry

(3) Doors

and Window

No. Date

M. B. No. 14, page 71 42 11th June 1963 12,000 4,500 300

M. B. No. 23, page 19 27 18th July 1963 48,000 U50

Total 60,000 4,500 1,450

33 Only quantities which have been actually measured and paid for on bills included in the accounts should be taken into this statement.

FORM P. W. A. 10—contd. (See Chap. Ill, Article 133.)

WORKS ABSTRACT A.

Name of work.—Constructing Canal Officer's Quarters at Mandi Bahauddin.

Authority.—Secretary to Government of West Pakistan, Communication and Works Department, No. S. O. IX-W-17-574 dated the 16th April, 1962.

FROM WHAT SOURCE POSTED Cash Book Voucher or

Transfer Entry-Book

item No.

SUB

Brief Particulars

Pucca Masonry

(1)

(a) Arch Masonry

(2)

Doors arid Windows

(3)

(Sub-heads costing less than

Rs. 1,000 excluding (2)

(4)

Number of Item

Estimate No. 40 of 1 962-63 Rs.

6,492

Ps. 00

Rs.

819

Ps.

00

Rs.

2,113

Ps. 0

Rs.

3,190

Ps.

Expenditure to end of June, 1963 . . 3,750 00 405 CO 1,500 0 1,350 00

Month' a Transactions

Purchases from Kalu Khan & Sons Adbul Ghani, Contractor Purchases from Fatten Jang As per Muster roll Fateh Din, Cartman

Stock

Total of month

Total to end of month

Progress (up-to-date)

Rate of cost

T.E. No. 34. Vr. No. 27. T.E. No. 38. Vr.No.44 Vr. No.5O.

750 00 " 312 50 420' 00 1

2

3

4

5

750 4,500 00

00

405 00 312 ' 1,812

SO 50

420 1,

770

00 00

60,000 c. ft. 7.50

4,500 c. ft. 9.00 1,450 c. ft. 1.25

NOTE.—Postings made in the sub-divisional office should be in black ink and all postings and corrections made in the divisional office in red ink,

FORM Pi W. A. 10.—contd.

(To be used when outlay is recorded by sub-heads).

Month—April, — J963

HEADSSUSPENSE ACCOUNTS

Total costNumber of Item

Contingencies (5)

Materials

CONTRACTOR

LabourersAdvance payments

Secured Advances

Other transactions

12345

Rs.2,360

Ps00

Rs. Ps. Rs. Ps. Rs. 34,586

Ps.00

Rs. Rs. Rs. Ps. Rs. Ps. Rs.49,560

Ps. 00

480 00 28,935 00 1,200 —1,223 00 36,397 00

5 00 1,340 806

1,0002,000

00 00

0000

—400 — 148 00 1,340 9.345 806 5

1,0002,000

0000 00

0000

5 485

00 00

5,146 34,081

00 00

—400 800

—148 —1,371

00 6,085 4,24,825

50 50

(a) Under Divisional Officer's orders this sub-head was not lumped with other sub-head costing less than Rs. 1,000.

FORM P. W. A. 10-concld.

Detail of Contractor's Closing Balances

Name of Contractor

REFERENCE TO LAST RUNNING ACCOUNT BILL

CLOSING BALANCE'Explanation of non-adjustment

Vo

uc

he

r N

o

DateAdvance payments

Secured ad-vances

Other transactions

Rs. Rs. Rs. Ps.

Dina 42 11-6-63 500 480 00

Abdul Ghani 27 18-7-63 300 891 00

Total 800 1371 00

The closing balance under the Suspense head "Labourers" as arrived at within has been compared with the connected record of unpaid wages for this work and found correct. The work is still in progress.

D.S.,-28-7-63

(Dated initials of Sub-divisional Officer.)

As a rule, reasons for delay should be recorded if an item is not cleared within three months. If the work was completed during the month, the fact should be stated with an explanation of the steps taken to close the accounts of the work.

Certificate by divisional Accountant

This Abstract and the Statement of Progress have been checked under my supervision. 1 have compared personally all the items in the "Detail of Contractors' closing Balances" with the Contractors” Ledger and found them correct

H.R.,—5-8-63

(Dated initials of Divisional Accountant).

Remarks by Divisional Officer.

(The Divisional Officer should note here whether he has examined the work, counted materials or checked measurements and make any other remarks in respect of the execution of the work or of the state of account as he may consider necessary.)

(Dated initials of Divisional Officer.)

(To be used when outlay is not recorded by sub-heads.)

FORM P. W. A. 11.(See Chap. Ill, Article 133)

WORKS ABSTRACT B.

Name of work'—Additions and Alterations to General Post Office, Lahore. Authority.-S. E. No. 2341, dated 14th September, 1962. Month—June 1963.

From what source posted

final charges

SUSPENSE ACCOUNTS

Brief Particulars

Cash Book

Voucher or

Transfer entry Book

item No.

Contractors

LabourersTotal costAd-

vance pay-

ments

Secured Ad-

vances

Other

transac-tions

Rs. Ps. Rs. Rs. Rs. Ps. Rs Ps. Rs. Ps.

Estimate No. J55 of 1961-62

Expenditure to end of

1,521 87 983 —5

00 4.950 00

2,500

Month's transactions

Moti, contractor 4 1.625 25 — 44 369 s:

Mod. contractor 52 232 00 ISO 100 —23 00 459 00

Umra, coolie 54 4 00 4 00

Stores transferred to •• Constructing Clerks

T. E. No. 24

150 00 150 00

Stock., (a) 00 100 00 104 00

TOTAL OF MONTH 1.711 25 150 100 —1,178

44 4 00 786 81

TOTAL TO IND OF JUNE. 1963

3.233 12 150 100 — 194

94 _1 00 3,287 18

NOTE.—Potting made in the Sub-divisional office should be in black ink and ail posting and corrections mad* in the divisional office in red ink.

(a) Additional charges for material issued to contractors.

FORM P. W. A. 11.—contd.

Reference to Measurements

(A reference to any recorded measurements should be entered here.)

DETAIL OF CONTRACTOR'S CLOSING BALANCES

Name of Contractor

REFERENCE TO LAST

RUNNING ACCOUNT

BILL

CLOSING BALANCC

Explanation of

non-adjustment

Voucher

No.Date

AdvancePayments

SecuredAdvances

Other transactions

Rs. Rs. Rs. Ps.

Moben 52 25th June 1963

150 100 -194 94

TOTAL 150 100 -194 94

The closing balance under the suspense head 'labourers' as arrived at within has been compared with the connected record of unpaid wages of this work and found correct.

The work is still in progress.

K.S.,—5-7-63.

(Dated initials of sub-Divisional Officer.)

As a rule, reasons for delay should be recorded if an item is not cleared within three months.

If the work was completed during the month, the fact should be stated with an explanation of the steps taken to close the accounts of the work.

Certificate by Divisional Accountant

This abstract has been checked under my supervision. I have compared personally all the items in the "Detail of Contractors' Closing Balances" with the Contractors Ledger and found them correct.

G.A.,—9-7-63

(Dated initials of Divisional Accountant)

Remarks by Divisional Officer

(The Divisional Office should note here whether he has examined the work, counted materials or checked measurements and make any other remarks in respect of the execution of the work or the state of accounts as he may consider necessary).

(Dated initials of Divisional Officer)

INSTRUCTIONS FOR FILLING IN FORMS P. W. A. 12 AND P. W. A. 13

1)- The Register of Works is not a classified account of works; for facility of reference it should be supplied with an index which should be sub-divided' under the prescribed heads of account classification.

2)- The sanctioned amount of estimate should be entered in respect of each work. When supplementary estimates are sanctioned, the additional amounts sanctioned should be entered below the corresponding amounts of the original estimate and both totaled. But when a revised estimate is sanctioned, the folio of the original estimate should be closed and the revised estimate should be entered on a fresh folio, prominently marked "Revised Estimate" in red ink, and a reference to the folio on which the original estimate is to be found should be entered thereon.

Note.—In the case of Works which are assessable to percentage recoveries on account of establishment, tools and plant, etc., the amount of the estimate and allotment for the work should be divided ratably into two pans, one representing the share available for works ex-penditure and the other, the total amount for establishment, tools and plant and audit and accounts charges, if any, recoverable under the rules of Government.

3)- In the case of works for which specific allotments are sanctioned individually, the amount of allotment for the year should be noted in the register at the top of the page, any additions or deductions made during the year being noted in the same place.

NOTE.—In the case of Local Loan Works the limit of funds set aside by Government (to be ascertained from the Accountant-General) for expenditure on a work during the year should be treated as the allotment for t he work.

4)- The blank vertical columns in Form P. W. A. 12 should be utilised for the final sub-head of the estimate and for as many of the suspense heads as may be operated upon, but the sub-columns for "quantity" and the horizontal columns for "rate of cost" should be left blank in respect of sub-heads for which there are no quantities in Works Abstracts.

5)- In Form P W A 13 the final charges on works should be posted in the column “Total value of work done” and the single column “suspense Account” should embrace the transactions under all the suspense accounts.

FORM P W A 12(See Chap III, Article 141)

Register of Works AName of Work:- constructing Clerk’s Quarters at Jehlum Authority Secretary’s No. 1447-W., Dated 16-11-1961 allotment for the year ------Rs.--- Folio No. 25

SUSPENSE

Total cost

Dated initials of Divisional Officer

against transaction or the month

MONTHS, ETC. PACCA MASONRY (1) ARCH MASONRY (o) (2)

DOOR ; AND WINDOWS (3)

SUB HEADS COSTING LESS THAN Rs.1000

EXCLUDING (2)

(4)

CONTENGIES

(5)

MATERIALS

(6)

ADVANCE PAYMENTS

OTHER TRASS ACTION

Quantity Amount Quantity Amount Quantity Amount Quantity Amount Quantity Amount Amount Amount Amount

Estimate No. 40 of 1 96 1 -62 Rate of cost

Expenditure of previous year brought forward (if any). July 1962 ..

Total . . Rate of cost . .

August

Total . . Rate of cost September

Total . . Rate of cost October Total . . Rate of cost November

Total Rate of cost . . .... December (Transfer entry of cost of materials as per Pan IV of Form 38).

Inclusive cost Inclusive Rate of cost . .

January 1963

Total Rate of cost .'. February

Total Rate of cost . . March .. .. ..

Total Rate of cost . . April

Total Rate of cost .. May Total Rate of cost . . June

"

FORM P. W. A. 13.(See Chap. Ill, Article 141)REGISTER OF WORKS B

Name of work and authorityAdditions and alterations to General Post Office, Lahore S. E.

N o. 2341, dated 14-12-61.

Estimate Rs. 4,950.

Allotment for the year Rs. 3,500.

Months, etc.Total value

of work done

Suspense Accounts

Total charges

Dated initials of Divisional Officer against

of the month

Expenditure of previous years brought forward (if any)

July 1962

Rs. Ps. Rs. Ps. Rs. Ps.

Total . . August

Total . . September

Total . . October

Total . . November

Total . . December

Total . . January 1963

1,093 87 —109 37 984 50 D. R. K.— 8-2

Total . . February

1,093 10

87 00

-009 256

37 75

984 266

5075

D. R. K.,— 7-3

Total . . March

1103 18

87 00

14738 00

1,251 13

25 00 D. R. K.,— 9-4.

Total . . April

1,121 390

87 00

142 679

3812

1,264 1,069

25 12 D. R. K.,— 10-5,

Total . . May

1,511 10

87 00

821 157

50 00

2,333 167

37 00 D: R. K.;— 8-6

Total . . June

1,521 1,711

87 25

978 —924

5044

2,500 786

37 81 D. R. K.,— 10-7.

Total . . Supplementary Account

3,233 12 54 06 3,287 18

Total . . 3,233 12 54 5 6 3.287 18

Carried over to page 26 of next year Register GL 20-07-63

This will take effect from the financial year 1958-59.

FORM P. W. A. 14

(See Chap. Ill, Article 150)

CONTRACTOR’S LEDGER

Name of Contractor – Abdul Majid

PARTICULARS OF BILL OR VOUCHER NET TRANSACTIONS DETAILED BY SUSPENSE HEAD

Name of Work or Account (in red ink) and particulars of

transaction

GROSS TRANSACTIONS

TOTAL VALUE OF WORK OR SUPPLIES

REMARKS

Date No

Ser

ial

nu

mb

er

of

Ru

na

Ac

cou

nt

Bil

l

Ad

van

ce

Pay

me

nt”

+

=D

ebit

-=C

red

its

“Sec

ure

d”

Ad

van

ces

+=

Deb

it

-=C

red

its

“Oth

er

Tra

ns

acti

on

s”

+=

Deb

it

-=C

red

its

Debits Credits

Rs Rs Rs Ps Rs Ps Rs Ps Rs Ps

June 1963

Balance brought over

Constructing Residential quarter at Hazurpur bill

for

Constructing Menials quarters at Lyallpur 1st

and final bill for

Constructing telegraph office at Lahore

Constructing clerk’s Quarters at Dhar

Value of bricks supplied by purchase from Kaloo

Khan

Value of cement supplied from stock

Balance c.f.

Total

Detail of balance

Constructing Residential Quarters at Nurpur –Bill

VIII

Constructing Clerk’s Quarters at Dhar 25 Adj

for 6-63 Ditto Stock for 6-63

Divisional Officer,

G D -77

Lump sum Contracts

April, 1963

Constructing at university Hall


May 1963



June 1963


July 1963


If there are several contracts in connection with a work or account the transactions relating to each should be distinguished preferably by quoting the number and date of agreement or work order.

FORM P. W. A. 15. (See Chap. Ill, Article 160)

OUTTURN STATEMENT OF MANUFACTUREName of Manufacture----------Site---------------Season

Authority-----------------Name of month-----------------------------

Name of Articles manufactured

34Estimated Outturn

(Quantities and Values)

ACTUAL OUTTURN ( QUANTITIES AND VALUES)

RemarksTo end of

previous month

During the

monthTotal

Total values

Date ---------19----------Subdivisions Officer.

34 The value should be entered in red ink just below the quantities.

FORM P. W. A. 16(See Chap. Ill, Article 161.)REGISTER OF MANUFACTURE,

Name of Manufacture ------------------------- , Site------------------------ SeasonAuthority-------------------

Months, etc.

OPERATION

Qu

an

tity

Am

ou

nt

Qu

an

tity

Am

ou

nt

Qu

an

tity

Am

ou

nt

Qu

an

tity

Am

ou

nt

Estimate No.- 40 of 1962-63 Rs. P Rs. P Rs. Ps Rs. PsBrought forward from previous year

July, 1962Total RateAugust, 1962Total Rate September, 1962Total RateOctober, 1962Total Rate November, 1962Total RateDecember , 1962Total Rate January Total RateFebruaryTotal Rate MarchTotal RateApril Total Rate

May Total

RateJune Total Rate Supplementary Account Total Rate

FORM P. W. A. 16,—contd.Appropriation for the year-------Rs.------------------ , Folio No------

OPERATIONQ

ua

nti

ty

Am

ou

nt

Qu

an

tity

Am

ou

nt

Qu

an

tity

Am

ou

nt

Total Cost

Rs. Ps Rs. Ps Rs. P Rs. Ps

FORM P. W. A. 16,—contd

OUTTURN TOTAL

Ba

lan

ce a

t d

eb

it o

r cr

edit

of

ma

nu

fact

ure

Da

ted

init

ial o

f D

ivis

ion

al O

ffic

er

aga

inst

tra

nsa

ctio

ns

o

f th

e m

on

th

Qu

an

tity

Am

ou

nt

Qu

an

tity

Am

ou

nt

Qu

an

tity

Am

ou

nt

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

FORM P W A 17(See Chap. III Article 1 & 4)

Suspense / Deposits Register

Item No

35Month from which transaction

dates

Particulars of items

(with authority

where necessary)

Opening balance of the year

36July 19And so on

for the other month of the

year

37How adjusted

(and other remarks where

necessary)

Debits Credits

Closing balance38Credits 39Debits

Total

Rs Ps Rs Ps Rs Ps Rs Ps

35 To be indicated thus 12/48 for December 1948: 1/49 for January 1949; and son on 36 This will take effect from the “Financial yuear 1958-59”37 To be indicated thus “A”38 Score out “Credits in the case of Miscellaneous P.W.Advances and Stock, and “Debits” in the case of Purchases and P.W. Deposits.39 Score out “Debit” in the case of ---------------- and “ Credits”

FORM P W A 18(See Chap. III, Article 167)

SCHEDULE OF LONDON STORE Month -----------------------19------------

DEBIT CREDIT

No

. an

d d

ate

of

acc

ou

nta

nt

Gen

eral

’s A

dvi

ce o

f p

aym

ent

Me

of

Ve

ssel

No

. an

d d

ate

of

Invo

ice

Par

tic

ula

rs o

f In

voic

ed

sto

res

Ch

arg

es

in E

ng

lan

d d

uri

ng

m

on

th b

y cr

edit

to

th

e h

ead

“P

.W. R

emit

tan

ces

”

Ch

arg

es

in P

aki

sta

n o

f th

e

mo

nth

Ba

lan

ce f

rom

las

t m

on

th

To

tal (

Co

lum

ns

5+

6+

7)

Par

tic

ula

rs o

f st

ore

s re

ceiv

ed

Na

me

of

wo

rk o

r h

ead

of

acco

un

t to

wh

ich

deb

ited

(S

che

du

le d

oc

ket

nu

mb

er t

o

be

qu

ote

d in

red

ink

)

Val

ues

of

sto

res

rece

ived

Clo

sin

g b

ala

nce

Re

ma

rks

1 2 3 4 5 6 7 8 9 10 11 12 13Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

No. or quantity

No. or quantity

Total for the month Total for the year

Total credits to P.W. Remittances” (Col.5)……………………………Rs. Ps.Total debit to “London Stores” (Cols 5+6) ……………………………


ADVANCE OF TRANSFER DEBIT/CREDITNo.-------------------Dated----------------------- 19---.

The undersigned has the honour to advisethat a sum of Rs.-----, as detailed belowhas been debited/credited in transfer to him,

in the accounts for------- 19---, and to request that anAcceptance may please be furnished as early as possible.

Authority ....................No. and date of

Voucher, if any

Particulars of transactions Amount

Total

Rs Ps

Total number of voucher sent

Divisional Accountant


ADVANCE OF TRANSFER DEBIT/CREDITNo.-------------------Dated----------------------- 19---.

To The undersigned has the honour to advise that a sum of Rupees

--------------------, as detailed below has been debited /credited in transfer to him, in the accounts for-19----, and to request that an Acceptance may please be furnished as early as possible.

Authority ....................

No. and date of Voucher, if any


Total

Rs Ps

Total number of vouchers sent. Divisional Officer

Divisional Accountant. For use in adjusting office.

Amount adjusted in the accounts for ---------, vide Transfer Entry Book, item No.----------, and Acceptance No.--------------------, dated ---------------------------

Dated initials of Divisional Accountant

FORM P. W. A. 20(See Chap. Ill, Article 183)

ACCEPTANCE OF TRANSFER DEBIT/CREDIT

No._______ , dated- ---------To

The undersigned has the honour to inform-----------------that the amount advised in his Advice of Transfer Debit/Credit No.----------------, dated ------------------- for Rupees------------------------------has been adjusted in the accounts of this Division for

(40and that the supporting vouchers have been received)


Total

Rs Ps

Divisional Accountant Divisional Officer

Division

40 Intended only for cases of Acceptances of Transfer Debits.

FORM P. W. A. 21.—Deleted.

FORM P. W. A. 22.—Deleted.

Notes be printed on the fly-leaf of the Abstract Book, Form P. W. A. 23.

1)- The standard form is only a model. The number of vertical columns may be varied according to requirements, the examples given being those suitable for an ordinary division of the Civil Works branch in a Governor's province.

2)- The book should be posted from the several Cash Books in respect of cash transactions from the Transfer Entry Book in respect of transfer entries, and from the Abstracts of Stock Receipts and Issues in respect of stock transactions.

3)- The amount of each cheque entered in a Cash Book should be shown on the charges side under the head to which the payment relates, and the total amount of cheques drawn should be shown as a single entry on the receipts side in the column for "P.W. Cheques " or " Other Remittances", according as the treasuries on which the cheques are drawn or within or outside the account circle in which the division itself is.

4)- When the stock transactions are posted from the Abstracts of Stock Receipts and Issues! debits (and credits) to Stock which represent credits (and debits) posted in the Abstracts from the Cash Book and the Transfer Entry Book, and which are separately shown in the Abstracts, vide Instruction No. 2 on Forms 5 and 6, should be excluded, as these are posted in the Abstract Book direct from the Cash Books and the Transfer Entry Book. In the vertical columns headed “Stock ", should be entered, on the receipts side, the total of the stock issues (corrected as above) and on the charges side, the total of the stock receipts (also corrected as above).

5)- As the postings from each Cash Book or other document are completed, it should be seen that the total postings on the receipts side agree with those on the charges side, and that, further the totals of the columns headed "Cash from Treasury", agree in respect of Cash Book, and those of the columns, beaded "Transfers within Division", in respect of whole division, separately for Cash and Stock, unless any Cash or Stock be in transit, see Articles 166 and 229.

6)- Refunds of Revenue appear as charges in the initial accounts, and should therefore be posted on the charges side of the Abstract Book. As they are to be taken ultimately in reduction of revenue receipt; the totals for the month should be transferred to the receipts side as minus entries in the columns for the revenue heads concerned.

7)- Similarly, receipts which are to betaken in reduction of expenditure on individual works in progress or on establishment and tools and plant, vide Articles 65 to 72, should be posted as .receipts in the first instance under appropriate headings, and ultimately transferred to the charge side as minus entries in the columns for the heads under which the charges to be reduced are classified.

8)- Finally, it should be seen that the totals of the vertical columns agree with the totals of the relevant schedules, registers, etc., or of the corresponding figures therein. Differences should be traced and set right.

FORM P W A 23(See Chap. IV Article 208)

Abstract BookMonth ------------------------------------------------------------------------------------19--------------

Sub division, etcXXXIX –

CIVILWorks

SUSPENSE ACCOUNTS Establishment “Deduct

percentage recoveries”

Tools and Plant

Deduct Recoveries

Miscellaneous Heads of Account

Public Works

Deposits

ADJUSTING ACCOUNT BETWEEN CENTRAL AND PROVINCIAL

GOVERNMENTS

INTER PROVINCIAL SUSPENSE ACCOUNT

Purchases StockMiscellaneous

P.W. Advances

London Stores

XXXIX –CIVILWorks

RailwayGovernment

of -

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs PsCash Division office

Total

'A' sub-division

Total

B' subdivision

Total

C' sub-division

Total

Transfer Entries

Total

Stock 'A sub-division

Total

B' sub-division Total

C' sub-division

Total

Total Cash,

Transfer Entries and

Stock.

Deduct — Refunds

transferred from

Receipts side

Net

Reference to Schedule Register, etc.. Form No.

917

(Purchases)

17 and 2917 (Miscel.

P.W. Advances)

18 41 41 34 or 35 37 37 3 38



Sub division, etc

S.REMITTANCES REFUNDS TO BE DEDUCTED FROM CHARGES SIDETransfers

within Division

Cash from

treasury

Opening cash

balanceTotal

P.W.Cheques

Transfers between

P.W. Officers

Other items

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs PsCash Division office

Total

'A' sub-division

Total

B' subdivision

Total

C' sub-division

Total

Transfer Entries

Total


Total

B' sub-division Total

C' sub-division

Total

Total Cash,


Stock.

Deduct — Refunds

transferred from

Receipts side

Net

Rs PsTotal of last 3

columns

No Copies

TotalTotal

transfer entries

Total

Total

Total transfer with division---stock

Transfer to Charge sideReference to Schedule Register, etc.. Form No.

39

FORM P W A 23----contd(See Chap. IV Article 208)


50.---CASH WORKS

Miscellaneous Heads of

Account

Public Works

DepositsSub division,

etc

Original Works Buildings

Original Works Communications

Repairs

Establishment,Contingencies,Supplies and Services,

Grants-in-aid

Tools and Plant

SUSPENSE ACCOUNTS

ADJUSTING ACCOUNT BETWEEN CENTRAL AND

PROVINCIAL GOVERNMENTS

Purchases StockMiscellaneous

P.W. Advances

London Stores

50 –Civil

Works-Central

Rs Ps Rs Ps Rs Ps Rs PsRs Ps Rs Ps

Rs Ps

Rs Ps Rs Ps

Rs Ps Rs Ps Rs Ps

Rs Ps

Cash

Division office

Total

'A' sub-

division

Total

B' subdivision

Total

C' sub-

division

Total

Transfer

Entries

Total

Stock 'A sub-

division Total

B' sub-

division Total

C' sub-

division

Total

Total Cash,

Transfer En-

tries and

Stock.

Deduct —

Refunds

transferred

from

Receipts side

Net

No Entries

Reference to Schedule Register, etc.. Form No.

27 or 4141 27

17 (Purchases)

17 and 28

17 (32) 18 40 17 37



Sub division, etc

INTER-PROVINCIAL SUSPENSE ACCOUNT

S.REMITTANCES

REFUNDS OF REVENUE TO BE

TRANSFERRED TO RECEIPT SIDE Transfers

within Division

Cash from treasury

Closing cash

balanceTotal

Government of----

Remittances into

Treasury

Transfers between

P.W. Officers

Other items

XXXIX –CIVILWorks Central

XXXIX –CIVILWorks

ProvincialRs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

Cash Division office Total

'A' sub-division

Total

B' subdivision

Total

C' sub-division

Total

Transfer Entries

Total


Total

B' sub-division Total C'

sub-division

Total

Total Cash,


Stock.

Deduct — Refunds

transferred from

Receipts side

Net

Rs PsTotal of last 3

columns

No Entries

TotalTotal

transfer entries

Total

Total

Total transfer with division---stock

Transfer to Receipt sideReference to Schedule Register, etc.. Form No. 38 39

Totals agreed with the corresponding figures in relevant schedules, registers,etc.


No. -----------

FORM P.W.A.24

(See Chap., Article 209)

SCHEDULE DOCKET

Name of work41 or Schedule-----------------------------------

42Classification of Charge--------------Month-----------19----

No. Of cash vou-cher

Amount REMARKS No. Of cash vou-cher

Amount Particulars Amount REMARKS

Rs. Ps. Rs. Ps. Brought forward Cash charges, for which vouchers are not required in audit : —

Stock

43Transfer Entry Debits : —

T. E. No.

T. E. No.

T. E. No.

TOTAL

Deduct Refunds —

Cash receipts:-

Transfer Entry Credits : —

T. E. No.

T. E. No.

T. E. No.

Total Refunds

Net charges of the month.

Rs. Ps.

Total Carried

forward


41 Full name of work as given in the estimate should be entered here in the case of each work included in a Schedule of Works Expenditure, Form P. W. A. 27, or in the Schedule of Deposit Works, Takavi Works, or Debits to Stock, Forms P. W. A. 33, P. W. A. 36 and P. W. A. 28. In all other cases, the name of the Schedule should be given42 Only such particulars need be entered as are necessary to avoid errors in the posting of charge in Schedule Dockets.43 ln the case of Transfer Entry debits the supporting vouchers, if exceeding Rs. 25 each should also be attached, their particulars being quoted below each entry, and the amount of the petty vouchers-being specified in the column for remarks. In the case of Transfer Entry credits a reference to the Schedule Docket in which the corresponding debit is shown should be given in the same column.

FORM P. W. A. 25

(See Chap. IV, Article 212)

SCHEDULE DOCKET FOR PERCENTAGE RECOVERIES

Month---------------------------19---

Item No.

44Name of work (i.e., full name as given in the

estimate)

Works Expenditure

TOTAL

PERCENTAGE RECOVERIES

Establishment

Tools and Plant

Account and Audit

TOTALREMARK

S

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

Divisional Accountant Divisional Officer

44 Non-Government Works should be shown in three separate groups (1) Deposit Works (2) Local Loan Works and (3) Takavi Works. Government Works should be grouped by Governments and departments, and the name of the division or office should be prefixed to that of the work in red ink.

FORM P. W. A. 26


SCHEDULE OF MONTHLY SETTLEMENT WITH TREASURIES

Part I.—Cash Remitted and Acknowledged

1. Difference brought over, as per line 5 of last month's memo.

2. Cash remitted during the month.

3. TOTAL

4. Amounts acknowledged by Treasuries as per Consolidated Receipts attached.

5. Difference (line 3 minus 4) as explained below.

Treasury Treasury Treasury Total

Analysis of the differences as per line 5

A. — Received by treasuries too late for incorporation in the accounts of the month.

B. — Remitted after the closing of sub-divisional accounts _of the month but received by treasuries in time for in-corporation in the ac-• counts of the month.

FORM P. W. A. 26—contd.

Part II.—Cheques Issued and Paid

1. Difference as per line 5 of previous month's mono.

2. Cheques issued during the month.

3. TOTAL

4. Cheques cashed as per pass books, vide Treasury Officers Certificates of Issues (attached).

5. Difference (detailed below).

Treasury Treasury Treasury Total

45DETAILS OF DIFFERENCES

PARTICULARS

OF CHEQUESAmount

PARTICULARS

OF CHEQUES Amount

particulars of

CHEQUESAmount

No. Date No. Date No. Date

Rs. Ps. Rs. Ps.

Rs. Ps.

Total uncashed cheques

Deduct — Total of cashed cheques as per last column.

Net difference

Cheques cashed during the month but taken to account in Sub-Divisional Cash Books of the following month.

tiring the Account i x* Books i/A.

uncashed cheques

TOTAL


45 The difference relating to each treasury should be detailed in the manner indicated.

FORM P. W. A. 27.


SCHEDULE OF WORK EXPENDITURE

Major Head, Remittance or other Account) Name of Month 19

Ser

ial N

o. Minor and

detailed heads of

classification

Schedule Docket.

No.

Name of works (i.e., full names as given

in the estimate).

N.B. — Sanction to be noted in red ink

when a work is entered for the first

time.

Total charges

of the month

EXPENDITURE UP TO DATE

YEAR COMPARED WITH ALLOTMENT

EXPENDITURE UP TO DATE

YEAR COMPARED WITH ESTIMATED

REMARKS

If the work is completed, say so.

If an excess over an estimate is sanctioned

by the Divisional Officer and the work

is still in progress, the orders may be recorded here.

Total charges of the yearallotment Total charges up to date Amount of Estimate

New Expd.

Other Expd.

TotalNew

Expd.Other Expd.

TotalNew

Expd.Other Expd.

TotalNew

Expd.Other Expd.

TotalNew

Expd.Other Expd.

Total

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

Note 1 —In the Schedules for works of classes (i) to (v) mentioned in Article 215, money column 5 for "Total charges of the month " should be totalled to bring out separately the totals for (1) each minor head, (2) each primary unit of appropriation (if any) subordinate to a minor bead, and (3) each group 3 varies for which a separate lump sum allotment has been placed at the disposal of the Divisional Officer or a controlling authority. Against each total at the last category should be given (ii) in column 6, the total charges of the year which will be arrived at by adding the total of the month to the total of the w given in column 6 of the previous month's schedule, and (b\ in column 7, the lump sum allotment, if placed at the Divisional Officer's disposal.

Note 2.—In the Schedules pertaining to works of classes (vi) and (vii), mentioned in Article 215, the entries relating to each work should be made separately for works expenditure," and " percentage charges " (for establishment, tools and plant, accounts and audit charges, etc.; one line should be used for of these two charges and a third for the total charges on the work.

Note 3.—Save as provided for in Note 1, it is optional with the Divisional Officer to make entries in columns 6, 7 and 9 in respect of individual work 7 and 9 need not be filled in the schedule required for submission to the Accountant General.


FORM P. W. A. 28


SCHEDULE OF DEBITS TO STOCK

Month --------------9--

Item No.

Sch

edu

le D

ock

et 46Name of Manufacture or other item of

expenditure (as given in the estimate).

N.B. — Sanction to be noted in red ink when a work or item is entered

for the first time

Total transactions of

the month

Total up to date

REMARKS

If the work is comple-ted, say so. (Amount of estimate to be entered

in office copy only)

1 2 3

Manufacture

Manufacture of bricks at Lahore

Operation

Outturn

Lime making at Lahore

Operation

Outturn Total manufacture Operations

Total Manufacture Outturn Total Manufacture

Land Kilns, etc. Total Land, Kilns, etc. , Storage Total Storage Other Sub-heads

Total other Sub-heads

GRAND TOTAL

4 5 6

3,300

3,000

2,300

2,000

00

00

00

00

6,000

5,000

3,000

2,500

00

00

00

00

5,600

5,000

00

00

10,600 00


46 Only those works or items should be entered on which there has been any transaction during the month, and the "operation" and "outturn" transactions of each manufacture should be shown in two separate lines. In June, all items under the groups "Manufacture" and "Land Kilns, etc.", the accounts of which are still open, should be shown invariably.

FORM P. W. A. 29.


STOCK ACCOUNT

Month-------------------------19-------------

Part I.—Classified Account of Receipts, Issues and Balances.

Item No

Sub-heads Balance 47Receipts Total Issues Balancesanctioned

Reserve

Remarks

1 234

48Manufactures. Land, Kilns, etc. Storage Other sub-beads

Total

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps.

Part II.—Detailed Account of Issues.

Sch

edu

le

Do

cket

No

Amount

Sch

edu

le

Do

cket

No

Amount

Sch

edu

le

Do

cket

No

Amount ParticularsReference to schedule etc.

Amount


Line 1 (Part 1)

— Manufacture

Credits of or

Outturn.

Line 2. Land,

Kilns, etc.

T.E. No.

T.E. No."

Total

S.D. No

Lines 3 and 4.

— Storage and

other Sub-head

Issues to works, etc. Issues to 49Contingencies.

Previous column

consolidated account of contingent

expenditure

19 19

Cash Credits to

Stock.

Sale Account

Total

Line 4 total issued


47 For details see Schedule of Debits to Stock, Form P.W.A. 28.48 lf the closing balance of "Manufacture" includes any items which are not chargeable against the Reserve limit, they should be detailed in the column for remarks.49 To be used only when contingent charges are not drawn by bills presented direct at treasuries.

FORM PWA 30(See Chap IV Article 217)Schedule of Purchases

Extract from suspense register, form PWA 17

Item No.As per Register

Month from which transaction

dates50

Particulars of items tobe grouped, by classesof Purchases, i.e., (1)For Stock, and (2)

For Works, with name of supplier and name

of work in case of class(2), and quantity and

description of materialssupplied.51

Opening balance

Creditsduring

themonth

Totalcredits (Cols.4-5)

Debitsduring the

month

Closingbalance (Cols.6-7)

52Howadjusted

Remarks with explanation when items

remain unadjustedfor more than three

months.(In respect of credits during the

monthhere enter referenceto Schedule docket

in which the1 corresponding

debit appears.)1 2 3 4 5 6 7 8 9 10

Rs Ps RsPs Rs Ps

Rs Ps RsPs

I.— For Stock.

II. — For Specific Works.


50 To be indicated thus:- New for items appearing for the first time “12/48” for December 1948, “1/49” for January 1949, and so on 51 In the case of purchases for a specific work, one or other of the following remarks applicable to the cae should also be noted (i) for Direct issue (ii) for Issue to --------------- contractors. 52 Column 9 “A” Paid in cash “B” Adjusted by transfer. The letters “A” and “B” should be entered in this column .

FORM PWA 31(See Chap IV Article 217)Schedule of Purchases

Extract from suspense register, form PWA 17

Item No as per Register

53Month from which

transaction dates

54Particulars of items to be grouped, by classes of purchases, i.e. (1) For Stock, and (2) For Works, with name of supplier and name of work in case of class (2), and quantity and description of materials supplied.

Opening balance

Credits during the month

Total credits (Cols 4-5)

Debits during the month

Closing balance (Cols.

6-7)

55How adjusted

Remarks with explanation when items remain

unadjusted for more than three months. (In respect of

credits during the month here enter reference to

Schedule docket in which the corresponding debit

appears)

I- For Stock II- For Specific Work

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps


53 To be indicated thus:- “New” for items appearing for the first time, “12/48” for December 1948, “1/49” for January 1949, and so on. 54 In the case of purchases for a specific work, one or other of the following remarks applicable to the case should also be noted (i) For Direct Issue (ii) For Issue to ----------- contractor 55 Column 9 “A” Paid in cash, “B” Adjusted by transfer. The letters “A” and “B” should be entered in this column.

56FORM P. W. A. 31(See Chap. IV, Article 217)Schedule of Purchases.

Part – I 57Extract from Suspense Register, Form P.W.A. 17

Item

No

. as

per

Reg

iste

r

58Month from which

transaction dates

Reference to month in

which item was last affected

Particulars of items (to be grouped by classes of Purchases), i.e. (1) For

Stock and (2) For works, with name of supplier ,and

name of work in case of class (2) and quantity and description of materials

supplied

59Opening balance


Total credits (Cols 5-6)

Debits during the month

Closing balance (Cols.

7-8)

60How adjusted

Remarks with explanation when

items remain unadjusted for

more than three months. (In

respect of credits during the month

here enter reference to

Schedule docket in which the

corresponding debit appears

I For Stock II For Specific Work


56 This alternative form may be authorised by the Accountant General for use in the case of divisions where the number of items in the Suspense Register is usually very large, but the number usually affected by the monthly transactions is small.57 For September, December, March and June, all current items should be extracted from the register including those not affected by the month’s tansaction. In the case of other months, only items affected by the months transactions need be detailed. 58 To be indicated thus:- “New” for items appearing for the first time, “12/48” for December 1948, “1/49” for January 1949, and so on.59 Column 5 to 9 should be totaled separately for each class in September, December, March and June. In other months, column 6 and 8 only should be totaled separately for each class of Purchases. 60 Column 10 “A” Paid in cash, “B” Adjusted by transfer. The letters “A” and “B” should be entered in this column.

FORM P W A 31 contd.

Part II – Abstract Account of Credits, Debits and Balances of the purchases Account.

Class of Purchases Opening balance Credits during the month Total Col (2-3) Debits during the month Closing balance (Cols. 4-5)Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

I – For Stock

II – For Specific Works

Total


FORM P W A 32


Schedule of Miscellaneous PW Advances

Division -------------------

Month ----------------19---

Serial No

61Month from which

transaction dates

Authority

Particulars of items (Items to be grouped by

classes of Miscellaneous P

W Advances mentioned in

Art. 54)

Opening balance

Debit during the

month

Total (Cols. 5-6)

Credits during the

month

Closing balance

(Cols. 7-8)

How adjusted

Remarks, with explanation as to steps taken to effect adjustment of outstanding items (In respect of each credit during the month here enter reference to


appears, or if it was a cash receipt, say so, 11)



FORN P. W. A. 33

61 To be indicated thus:- “New” for items appearing for the first time; “12/62” for December 1962, “12/62” for December 1962, “1/63” for January 1963, and so on.

(See Chap. IV, Article 219)Schedule of Deposit Works

Part I – Account of Deposit Works affected during the month of -----------19-----

Serial NoDetailed

classification of estimate

62Name of work with name of

depositor

DepositSchedule

Docket No.

Expenditure

Expenditure, if any debited to

miscellaneous P.W. Advances

Remarks if the work is

completed say so.

To end of previous month

During the month

Total up to date

Total charge of the month

Total up to date

Up to date

During the month

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

Ne

t C

ha

rgea

ble

d

uri

ng

th

e m

on

th t

o

P W

. Dep

osi

ts

Total for accounts affected g the month’s transactions.

Add Total for accounts not affected by the month’s transactions, as per Part II

63C D (=B-C)

Grand Total 64A B

65E

J

Deduct “Up to date” totals of accounts closing during the month, as per items.

Net “Up to date” totals of accounts remaining open at the closing of the month.

F G

H 66L

(= F-G) (=K-H)

62 When a work is included for the first time in the schedule, the sanction should be entered in red ink in column 363 The amount as per entry C should, by a transfer entry, be debited in lump sum to Miscellaneous P.W. Advances64 'The amounts as per entries A and D should be entered in columns 5 and 7 i.e., " Credits during the month " and " Debits during the month " of the Schedule of Deposits, Form P.W.A. 34 or P.W.A. 35.65 The amount as per entry E should agree with entry J of last month's schedule.66 The amount as per entry L should agree with the closing balance of Deposits for work to be done as per column 8 of the Schedule of Deposits; Form '.W.A. 34 or P.W.A. 35.

FORM P.W.A. 33-contd.

Part II.—Account of Deposit Works not affected during the month.

Serial No. Name of work, with name of depositor

Total deposits

up to date

Total expendi-ture up to

date

Expenditure debited to Miscella-

neous P.W. Advances up

to date

Month in which work was com-

pleted

Steps taken to adjust (1) unexpended balances of completed works and (2) expenditure debited to

Miscellaneous P.W. Advances

Rs Ps Rs Ps Rs Ps

Total transferred to part I


FORM P W A 34(See Chap IV, Article 220)

Schedule of Deposits EXTRACT FROM DEPOSIT REGISTER, FORM P W A 17

Division ------------

Month -------------19--------

Item No as per Register

67Month from which

transaction dates

Particulars of items (to be grouped by classes of deposits) with name of

work in the case of contractors

Opening balance

Credits during the

monthTotal (4-5)

Debits during the

month

Closing balance (6-7)

68How adjusted

Remarks (in respect of each credit during the

month, here enter reference to schedule docket in which the corresponding debit appears or if it was a cash receipt, say so)


The letters A B C etc., should be entered in the column “How adjusted”. If necessary, additional letters (D E etc.) should be entered with explanation at foot.

Certified that, with the exceptions noted below, all the interest-bearing securities as per items acknowledgments by the authorised custodians, have been received and lodged in a chest in the custody of the Divisional Officers, and similar securities as per items have been certified as received and kept in custody by the Sub Divisional Officers concerned.

Exceptions (with reasons)


67 To be indicated thus “New” for items appearing for the first time, “12/48” for December 1948, “1/49” for January 1949, and so on 68 Column 9 – “A” Repaid in cash, “B” adjusted by transfer entry, “C” Converted into an interest-bearing security and entered in the Register of Securities.

FORM P W A 35(See Chap. IV, Article 220)

Schedule of 69Deposits

Part II – Abstract Account of receipts, adjustments and balances of deposits.Division -----------------Month --------------19-----

Class of depositsOpening balance


Total Col (2+3)Debits during the

monthClosing balance

(Cols. 4+5)Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

I. Cash deposits of subordinates as security

II. Cash deposits of contractors as security

III. Deposits for work to be done

IV. Sums due to contractors on closed accounts

V. Miscellaneous deposits

Total

69 This alternative form may be authorised by the Accountant General for use in the case of divisions where the number of items in the Deposit Register is usually very large, but the number affected by the monthly transactions is small.

FORM P. W. A. 35 contd.

Part – II Detailed 70Extract from Deposit Register, Form P.W.A. 17

Item

No

. as

per

R

eg

iste

r 71Month from which

transaction dates

Reference to month in

which item was last affected

Particulars of items (to be grouped by classes of

deposits) with name of work in the case of contractor.

72Opening balance

Credits during the

month

Total credits (Cols 5+6)

Debits during the

month

Closing balance (Cols. 7-8)

73How adjusted

Remarks (In respect of credits

during the month here enter reference to


appears or if it was a cash receipt, say so)


Certified that, with the exceptions noted below, all the interest-bearing securities as per items acknowledgments by the authorised custodians, have been received and lodged in a chest in the custody of the Divisional Officers, and similar securities as per items have been certified as received and kept in custody by the Sub Divisional Officers concerned.

Exceptions (with reasons)


70 For September, December, March and June, all current items should be extracted from the register including those not affected by the month’s tansaction. In the case of other months, only items affected by the months transactions need be detailed. 71 To be indicated thus:- “New” for items appearing for the first time, “12/48” for December 1948, “1/49” for January 1949, and so on.72 Column 5 to 9 should be totaled separately for each class in September, December, March and June. In other months, column 6 and 8 only should be totaled separately for each class of Purchases. 73 Column 10 “A” Paid in cash, “B” Adjusted by transfer. The letters “A” and “B” should be entered in this column.

FORM P. W. A. 36


Month---------19----- SCHEDULE OF TAKAVI WORKS

Division--------------- Part I. ----Account of Works Affected by the month's transactions

Serial No.

1

74Name of work, with the name and address of the cultivator responsible

for it.

2

Schedule Docket No.

3

EXPENDITURE REALISATION REMARKS

If the work is completed, say so.

9

Total charges

of the month 4

Total up to date

5

To end of previous month 6

75During the month

7

Total up to date

8

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

Total for Account; affected by the month's transactions.

Add— Total for Accounts not affected by the month's transactions, as per Part II. C

D

Closing balance E(=C

— D)GRAND TOTAL

C

76A

ABSTRACT Rs. Ps. Opening balance

Plus Expenditure

during month.

Minus Realizations

Closing balance

(vide entry E.)

Deduct "Up to date" totals of accounts closing during the month as per items Net "Up to date" total of accounts remaining open at the close of the month. B

74 When a work is included for the first time in the schedule, the sanction should be entered in red ink in column 2. 75 If the recovery is made otherwise than in cash, a suitable explanation should be recorded in the column for Remarks. Repayments of realisations should be entered in column 7 as minus figures. 76 The total realisations to end of previous month as per entry A should agree with the entry B in column 8 of last month's schedule.

FORM P. W. A. 36—contd.

Part II.—Account of works not affected by the month's transactions.

Serial No.Name of work, with the name and address of the cultivator

responsible for it.

Total expenditure up to date

Total realizations up to date

Month in which work

was completed

Steps taken, specially for adjustment of the

outstanding balance of completed work

Rs. Ps. Rs. Ps.

Total transferred to Part I.


FORM P. W. A. 37.

Schedule of Debits/Credits to " Adjusting Account between Central and Provincial Government".

N.B.—Only the Central transactions originating in Provincial Divisions and Provincial transactions originating in the Central Divisions will appear in this schedule.

Item

No.

Name of Government Head of account in the

case of Central77/Provincial

78Divisions

Particulars

of

Debit/Credit

Reference to authority or No.

and date of Advices and Acceptances

Amounts79Remarks

1 2 3 4 5 6

Rs. Ps.


FORM P. W. A. 38

SCHEDULE OF DEBITS/CREDITS TO “INTER-PROVINCIAL SUSPENSE ACCOUNT".

N.B.—Only the items originating in the Provincial Divisions on behalf of other Provincial Govern-ments-will appear in this schedule.

Item No. Name of Government,80(with name of Department)

Particulars of Debit 'Credit

Reference to authority or No. and date of Advices and

Acceptances

Amount 81Remarks

77 In the case of Central Divisions, the entries should be grouped by each Government.78 In the case of Provincial Divisions, items should be grouped in two classes. A—Items to be finally accounted for in the Accounts office (to whom the accounts are rendered) and B—Items to be passed on to other Accounts offices.79 In the schedule of credits items representing cash receipts should be so described in this column and against all other items should be given a reference to the schedule docket in which the corresponding debit appears.

80 Entries in the schedule should be grouped by each Government.81 In the schedule of credits, items representing cash receipts should be so described in this column and against all other items should be given a reference to the schedule docket in which the corresponding debit appears.

1 2 3 4 5 6

Rs. Ps.


FORM P. W. A. 39(See Chapter IV, Article 224)

SCHEDULE OF DEBITS/ CREDITS TO REMITTANCESMonth------------------------------------19----------

Item

No.

1

Name of Division or office (with

name of Department and Government, if

necessary)

2

82Particulars

3

83Whether an original(O) or a Responding

(R) item

4

Authority.

Amount brought

to account

9

Particulars of Responding items which have been

brought to account provisionally

Remarks

12

Responding items intimated by Accountant General for adjustment

Other items

Amount

10

Nature of 84objection quoting

reference to the advice thereof sent separately

11

No. and date of

intimation

5

Month and item No. of

settlement or Exchange Account

6

No. and date of authority

or acceptance of Transfer

(if any)

7

No. and date of Advice of Transfer

(if any)

8

Transfers between P.W. Officers

( To be detailed )

Public Works Remittances —

I. — Remittances into Treasuries

II. — Public Works Cheques

(Total only)

III. — Other Remittances —

(a) Items adjustable by Civil Officers85(To be detailed.)

(b) Items adjustable by P.W. Officers

(To be detailed)86Exchange Accounts —

(To be detailed).

Rs. Ps. Rs. Ps.


82 Entries in this schedule should be grouped under the several headings as indicated in the form.83 Transactions representing the cost of work done should not be entered severally, as the necessary details of works are given in the Schedule of Works Expenditure concerned.84 Column 4 should be filled in only in respect of transactions falling under the group "III.—Other Remittances".85 In the Schedule of Credits, items representing cash receipts should be so described in this column, and against all other items a reference to the schedule docket in which the corresponding debit appears should be quoted.86 The entries under this head will appear in Central Divisions only—under the sub- headings "Exchange Account between Civil and Civil", "Exchange Account between Civil and Posts and Telegraphs," etc., in respect of Central transactions adjustable in another Accounting Circle

FORM P. W. A. 40(See Chap. IV, Article 226)

SCHEDULE OF DEBITS/CREDITS TO MISCELLANEOUS HEADS OF ACCOUNTMonth---------------------------------19----

Item No.

1

Head of Account

2

Particulars

3Authority

4

Amount

5

87Remarks

6

Total

Rs. Ps.


87 In the Schedule of Credits, items representing cash receipts should be so described in this column and against all other items should be gjven a to the schedule docket in which the corresponding debit appears.

FORM P.W.A. 41

(See Chap. IV, Article 227.)

classified abstract of expenditure

Month---------------19------

Reference to Schedule, Schedule Docket or Bill 1

88Minor Heads and Primary Units of Ap-propriation (separately for each Major Head or

distinct part thereof)Total charges Of the month

89XVII.—A.—Irrigation Works for which Capital Accounts are kept. I.—Productive Works—Deduct—Working Expenses

New Expenditure

Other Expenditure

Total

Form P.W.A. 27Form P.W.A. 27

Extensions and Improvements Maintenance and Repairs

Rs Ps Rs Ps Rs Ps

Consolidated Account of Contingent Expenditure.Form P.W.A. 25

90Establishment contingenciesDeduct percentage recoveries Net establishment

Rs Ps

FormP.W.A.27 Tools and plant Deduct Recoveries Net Tools and PlantTotal Final Heads

88 When a minor head of account is split up into two or more primary units, the figures for each of thse should be entered in the inner column, and the total for the minor head in the outer column. The minor head “Suspense” should be detailed as shown. “Refunds of Revenue will not appear in this Abstract, but “ Receipts and Recoveries on Capital Account” should be shown as deductions. 89 These are only specimen entries.90 To be used only if such charges are not drawn by bills presented direct at treasuries. Charges under the minor head “Grant-in-aid” in the case of “50 – Civil Works” or “18- other Revenue Expenditure” are also supported by the Consolodated Account of Contingent Expenditure.

Form P.W.A. 29 „ P.W.A. 30 „ P.W.A. 32„ P.W.A. 18

SuspenseDebits to stock PurchasesMiscellaneous P.W. AdvancesLondon Stores

Workshop Suspense’sSchedule. Form P.W.A. 29 „ P.W.A. 30 „ P.W.A. 32„ P.W.A. 18Workshop Suspense’s Schedule.

Workshop SuspenseTotal DebitsCredits to Stock PurchasesMiscellaneous P.W.AdvancesLondon Stores

Total credits Net debit to suspense

Total charges


FORM P W A 42(See Chap IV Article 228)

Monthly Account Office Faisalabad Month -----------------19-----

Item No Names of Major Heads, Heads of Account, etc. ScheduleReceipts Disbursements

New Expenditure

Other Expenditure

Total

Revenue Rs Ps Rs Ps Rs Ps 1. XVII.— A.— Irrigation Works-

Productive Works — Gross Receipts —Direct ReceiptsForm PWA 9

2. Unproductive Works — Gross Receipts—Direct ReceiptsB. — Navigation, Embankment and Drainage Works —

3. Productive Works— Gross Receipts — Direct Receipts4. Unproductive Works — Gross Receipts — Direct

Receipts5. XVIII— A.— Irrigation Works6. B. — Navigation, Embankment and Drainage Works7. XXXIX.— Civil Works

EXPENDITURE8. XVII.— A.— Irrigation Works- Productive Works —

Working expensesPWA 41

9. Unproductive Works — Working ExpensesB— Navigation, Embankment and Drainage Works —

10. Productive Works — Working Expenses11. Unproductive Works — Working Expenses

18.— A.— Irrigation Works —12. Works for which no Capital Accounts are kept13. Miscellaneous Expenditure

B. — Navigation, Embankment andDrainage Works —

14. Works for which no Capital Accounts are kept15. Miscellaneous Expenditure

16. 9118(1) — Other Revenue Expenditure financedfrom Famine Relief Fund

17. 19-A— Financed from Famine Relief Fund

18. 19-B — Financed from Ordinary Revenues

19. 50.— Civil Works 20. 63. — A. — Development

21. 63. — B. — Development

22. 68.— A.A Irrigation Works — ProductiveWorks

23. Irrigation Works – Unproductive worksB – Navigation, Embankment and Drainage Works

25. Productive Works - 26. 70 – Capital outlay on improvement of Public Health27. 80 – Town Development 28. 81 Capital Account of Civil Work outside the Revenue

Accounts OTHER HEADS PWA 40

29. Miscellaneous heads of AccountP- Deposits and Advances

30. Civil Deposits – Public Works Deposits “ 34 3531. Advances Repayable – Civil Advances Public Works (Takavi

Works)S – Remittances-

“ 36

32. Adjusting Account between Central and Provincial “ 37

91 Where specially allowed, vide Article 13

Governments 33. Inter –Provincial Suspense Account “ 3834. Remittances “ 3935. 92Cash Balance diminished / increased

Opening Balance 93Closing Balance

Previous month’s account

Balance from last account Receipts during the month

Total

Paid into treasuries:-Treasury, vide Form PWA 26

----------Ditto ---------ditto --------------------Ditto ---------ditto ----------Balance remaining to be paid as explained below

Certificate of Cash Balance Certified (i) that the closing cash balance in the account agrees with the total of the balances

recorded in the several Cash Balance Reports in Form P.W.A. 2, (ii) that no single officer hold an imprest of more than Rs94 , (iii) that all imprest-holders who have to furnish security under the rules have either furnished the security or ha\e been exempted by complement authority and (iv) that with the exceptions noted below, all temporary advances of outstanding in cash accounts of the second preceding month have since been cleared.

Name Particulars of advance

Amount Date on which the advance was first made

Remarks explaining the delay in clearance

Rs Ps

92 If the Closing Balance is Jess than the opening balance, the difference will appear in the Receipts column; but if the balance has increased during the month, the difference will fall in the Disbursements column.93 the total of the columns for Receipts and Disbursements must agree, and if there is any difference due to cash being in transit between two disbursing officers, its amount should be included in the closing balance and the certificate of cash balance should be amplified so as to state the amount and the steps taken to adjust it.

94 Here state the maximum limit fixed by Government.

Divisional AccountantDivisional Officer


EXTRACT FROM CONTRACTOR’S LEDGER Part I—Accounts affected by the month's transactions.

(Same as Form P. W. A. 14)Part II- Accounts not affected by the month's transactions.

Item No. Names of Contractors

Month in which the account last

appeared in Part J

Balance outstanding

95Remarks

Debit (i.e., due from

contractor.)

Credit (i.e., due to

contractor.)

1 2 3 4 5 6

Rs. Ps. Rs. Ps.


95 If any individual balance due from a contractor under the heads “Other Transaction " and " Advance payments " has been outstanding for more than three months, the No. and date of the last running account bill or other voucher relating to it should be quoted in the column for " Remarks " with an explanation of the delay in its adjustment.

FORM P. W. A. 44(See Chap. IV, Articles 230 and 238)

LIST OF ACCOUNTS; SUBMITTED TO ACCOUNTANT GENERALMonth-----------------19--------

96Form No 97Name of DocumentNo of

DocumentsRemarks

P.W.A 42“ 9“ 9

“ 41“ 27

“ 25“ 29“ 28“ 30

“ 31“ 32“ 18

Local Form P.W.A 9“ 24

“ 40“ 40

“ 37

“ 37

“ 38“ 38

“ 39“ 26

“ 39“ 34

“ 35“ 33

“ 36

“ 43“ 57-A

Monthly AccountSchedule of Revenue RealisedSchedule of Refunds of Revenue (with—original orders of courts regarding remission of fines) Classified Abstract of Expenditure .. Schedule of Works Expenditure Consolidated Account of Contingent Expenditure (with necessary vouchers attached) Schedule Docket of Percentage Recoveries Stock Account (with—Sale Accounts) Schedule of Debits of Stock

Schedule of Purchases

Schedule of Miscellaneous P. W. AdvancesSchedule of London StoresSchedule of Workshop SuspenseSchedule of Receipts and Recoveries on CapitalAccount Schedule Dockets (with necessary vouchers, Transfer Entry Orders, Survey Reports, and Sale Accounts attached to each) Schedule of Credits to Miscellaneous Heads of AccountSchedule of Debits to Miscellaneous Heads of Account..Schedule of Credits to Adjusting Account betweenCentral and Provincial Government Schedule of Debits to Adjusting Account between Central and Provincial Government.Schedule of Credits to Inter-Provincial Suspense Account Schedule of Debits to Inter-Provincial Suspense Account Schedule of Credits to Remittances Schedule of Settlement with Treasuries (with—Treasury) Officers' Certificate of Issues and—Consolidated Treasury Receipts) Schedule of Debits to Remittances

Schedule of Deposits

Schedule of Deposit Works (with—Reports' of Progress of Expenditure)

Schedule of Takavi Works (with—accepted certificates of Collectors)Extract from Contractors' LedgerExtract from the Register of Transfers advised by the Accountant

General detailing all the outstanding items (in the same form as the Register)

Extract from Accounts of Receipts of Tools and Plant, and

Extract from Account of Issues of Tools

96 Strike out the Form numbers of any documents not forwarded, the submission of which is un necessary. If any document required to be submitted is not ready, a suitable note should be recorded against it in the column for “Remarks” and the probable date of its submission should be stated. 97 Including those in support of the Schedules of Adjusting Account between Cental and Provincial governments, Remittances and Miscellaneous Heads of Account.

C.P.W.A.13

“ 14

“ 60

“ 75

and Plant (with Supporting Survey in theReports of Stores, Form C.P.W.A. 18, sameSale Accounts, Form C.P.W.A. 19, and | formacknowledgements of officers concerned f as thein the case of stores transferred to other Accounts,officers not .being Divisional Officers rendering accounts to the same Accountant General.

Extract from the Register of Divisional Accountants' Audit Objection (Form A.T.C. 6)

Schedule of Rents of Buildings and Lands (with supporting Statements of Rents recoverable in cash, or by deduction from Pay Bills, Form C.P.W.A. 48)

FORM P. W. A. 44—concld.

The vouchers enumerated below do not accompany for the reasons stated against each :—

Reference to Schedule Docket or contingent Account

Voucher no AmountReason for

non submission

Probable date of submission

Rs Ps


Forwarded to the Accountant General

Date -----------------

The -----------19------

Divisional Officer

------------------

FORM P.W.A. 45(See Chap. IV, Article 238)

Divisional Officer’s Report of Scrutiny of Accounts

Month --------------------19------------

After due examination of the office copies of the Monthly Account and supporting documents for the month of ----------19---, which were despatched over the signature of the Divisional Accountant during my absence from headquarters, I accept responsibility for the same.

2)- I have initialed the office copies of the Monthly Account and the List of Accounts (Form P.W.A. 44), and a duplicate copy of the Monthly Account signed by me is attached to this report.

3)- I have issued instructions for the adjustment, in the next month’s account, of the errors and omissions detailed below, which my scrutiny of the accounts has disclosed.

Divisional Officer

No.----------------------

Date --------------------

----------------------------Division,

Enclosure: Monthly Account.

To

THE ACCOUNTANT GENERAL


ANNUAL CERTIFICATES OF BALANCES

[N.B.—This form may be modified by the' Accountant General to suit the local circumstances.]

For the year ended 9830th June 19CERTIFICATE No. 1.—STOCK.

A.—Manufacture.—Certified (1) that the dosing balance of Rupees in the accounts of the head "Manufacture" for [June]19 .consisted, with the exceptions noted below, only of the unadjusted charges upon operations in progress, (2) that all outturn from the operations has been duly brought to account and (3) that the closing balance does not relate to any operations the accounts of which should have been closed and adjusted during the previous twelve months.

B.—Land, Kilns, etc.—Certified (1) that the closing balance of Rupees in the accounts of the head " Land, Kilns, etc." for [June] 19 , consists of the items enumerated below, (2) that all charges recoverable from other heads of account under rule or order have been duly credited to this head during the year, and (3) that the balance in respect of each item represents, in my opinion, a fair residue which the operations of the coming seasons may be reasonably expected to bear at the prescribed rates of recovery :—

Item

No

.

Particulars

To

tal n

um

be

r o

f ye

ars

in w

hic

h t

he

cap

ital

acc

ou

nt

is t

o b

e cl

eare

d

Yea

r in

wh

ich

th

e ca

pit

al c

har

ges

w

ere

fir

st in

curr

ed

Gross capital char-geable to end of

year

Total credits on account of

recoveries to end of year

Ba

lan

ce

ou

tsta

nd

ing

at

end

of

the

yea

r

Re

ma

rks

To

en

d o

f p

revi

ou

s ye

ar

Du

rin

g t

he

year

To

tal

To

en

d o

f p

revi

ou

s ye

ar

Du

rin

g t

he

year

To

tal

99Rs. Rs. Rs. Rs. Rs. Rs. Rs.

98 This takes effect from the financial year 1958-59.

99 ln nearest rupees only.

FORM P. W. A. 46 – Contd.

C – Other Sub-Heads – Certified (1) that the closing balance of Rupees , under the head “Other sub-heads” in the Stock Account of [June] 19 , represents the value of Stock Materials, detailed quantity accounts whereof have been maintained in accordance with the prescribed procedure, and (2) that, with the exceptions noted below, none of the materials stocked are in excess of the probable requirements of the works of the division for the subsequent 100twelve months:-

Item No Particulars Value Remarks

101Rs

1 Unserviceable Stock (State the steps taken to obtain the necessary sanction to write off the loss )

2 Serviceable Stock in excess of the requirements of the next twelve months, but which in my opinion it is necessary to keep in reserve. (No details required)

3 Surplus Stock, i.e., serviceable materials which are available for sale or transfer (No details required)

(State the steps taken to dispose of the materials or to obtain the necessary orders for their disposal)

Total

CERTIFICATE NO 2 WORKSHOP SUSPENSE

Certified (1) that the closing balance of Rupees , in the accounts of the head ”Workshop Suspense” for [June] 19 , consists of the unadjusted charges for labour and materials on the under mentioned jobs in progress, which for the reasons noted against each it was not possible to adjust in the accounts for [June] 19 , and (2) that action has been taken to ensure their clearance in the Supplementary Account.

100 Or any other period that the Government may have prescribed 101 In nearest rupees only.

CERTIFICATE NO 3 OTHER SUSPENSE ACCOUNT AND DEPOSITS

Certified (1) that the closing balances of the accounts named in the margin (as specified against each) for 102[June] 19 , have been

Purchase – credit balance of Rs. Miscellaneous P.W. Advances Debit balance of Rupees

London stores – Credit/Debit balance of Rupees

Deposit – Credit balance of Rupees

Reviewed in detail, (2) that no items are included therein which under rule do not pertain to the account concerned, (3) that, with the exceptions noted below, none of the items, in view of the period t has been outstanding or of any other circumstances which may diminish the chance of its recovery, calls for any special action, to effect clearance, and (4) that in respect of the exceptions specified, necessary action is being taken under my orders.

102 This takes effect from the financial year 1958-59.

FORM P. W. A. 46 – Contd.

Certificate No 4 Works Accounts

A.—General—Certified (1) that the accounts of all works, the actual construction of which is completed, have been closed as far as possible, and (2) that in cases in which the accounts of such works have still to be kept open, arrangements have been made to ensure that no further charges will be incurred without my permission as required by Article 143.

B.—Materials.—Certified (1) that in respect of each work in progress in the accounts of which the suspense head " Materials " is being operated upon, a report of valuation in the prescribed form has been prepared as for 103[30th June] 19 , and reviewed by me, (2) that the statement below sets forth the calculated values of the unused materials at site of works and the results of the last verification of materials, and (3) that the unused balances represent, in all cases, the value of the materials intended for the actual requirements of the works concerned :—

Ser

ial N

o. Full name of work.

104P

aper

bal

ance

of

Mat

eri

als

Acc

ou

nt

on

30

th J

un

e 19

Val

ue

of

the

dif

fere

nce

b

etw

een

th

e p

ape

r b

alan

ce a

nd

th

e a

ctu

al

bal

ance

as

at t

he

tim

e o

f th

e la

st

veri

fica

tio

n

Am

ou

nt

of

that

po

rtio

n

of

the

dif

fere

nce

re

ferr

ed

to

in c

olu

mn

4

wh

ich

has

bee

n

105D

ate

of

last

ve

rifi

cati

on

Remarks briefly explainingdelays in adjustments,

and steps taken to adjustthe outstanding balances

1 2 3 4 5 6 7

Rs. Rs. Rs.

103 This takes effect from te financial year 1959-59104 In nearest rupees only 105 If the materials relating to a work were not verified during the previous twelve months, the reasons for the omission should be recorded in this column.

FORM P. W. A. 46—concld.

C.—Contractors and Labourers.—Certified (1) that the closing balances of the accounts of "Contractors" and "Labourers," as maintained in Registers of Works in respect of works the accounts of which were open on the 106[30th June] 19 , were as detailed below, (2) that the total of the Contractors' balances as shown in certificate (1) has been reconciled by the Divisional Accountant with the total of the balances in the Contractors' Ledger, (3) that the Labourers balances have been similarly reconciled by the Sub-divisional Officers concerned with the relevant records of unpaid wages, (4) that there has been no abnormal delay in the closing or adjustment of the accounts of contracts which are no longer in operation, (5) that all "Secured Advances" are covered by duly executed indentures in the prescribed form which have seen are in existence in the divisional office, and (6) finally, that none of the other outstanding debit balances represent any overpayments, or have become, or are likely to be. irrecoverable:—

Serial No.

Full Name of work.

Detail of balances.

Remarks

Contractors.

Labourers.Advance payments (Debits).

Secured advances (Debits).

Other trans-actions. Debits / Credits.

Rs. Rs. Rs.

Total

CERTIFCATE NO. 5—ARREARS OF REVENUE

Certified (1) that the Register of Rents of Buildings and Lards, and other records of assessment and realisation of revenue for the year ending (30th June) 19 , have been reviewed in detail and that all immoveable properties belonging to the division which are available for letting out ,and other important sources of revenue, are entered in the relevant registers with full particulars,(i) that adequate action is being taken under my orders in respect of revenue which remains unrealized for more than one month by reason of delay on the part of the tenant or other person concerned, and (3) that there are no arrears which have become, or are likely to be, irrecoverable.

Divisional Officer Divisional Accountant

DateDate

106 In nearest rupees only.

FORM F.W.A. 57—A.REGISTER SHOWING THE ADJUSTMENT OF TRANSFERS ADVISED BY THE AUDIT OFFICE UNDER THE HEAD

" P. W. REMIT TANCES "lll—Other Remittances—Items adjustable by P. W. D.

(See chapter III.—Article 84-A.)

Sr. No

Reference to Adjustment memos. issued by the Audit office (No. and Date)

Month to which the

transaction pertains

Brief particulars of the transfer

advised

Amount advised by the Audit officer

Initials of Divisional

Accountant

Name of the ' Sub-Division to which the

transaction pertains and No. and date with which

sent to S.D.O.

Name of the work

Month in which responded to and

the amount

Initials of Divi-sional

Accountant

Remarks showing steps

taken for adjustment of outstanding

items etc.Debit Credit Month Amount

1 2 3 4 5 6 7 8 9 10 11

P T O

SUMMARY ABSTRACT

Debit Credit 1 Opening balance 2 Add amount of transactions advised by the Audit Office during

the month 3 Deduct amount of transactions responded to during the month4 Deduct amount of transactions withdrawn by the Audit Office5 Deduct amount of transactions passed on to other Divisions

under instructions from the Audit Office6 Closing Balance

Divisional Officer

Division

FORM C. P. W. A. 80.

(A.T.C.-6)

REGISTER OF DIVISIONAL ACCOUNTANT'S AUDIT OBJECTIONS

(Referred in paragraph 21 of C. P. W. A. Code)

Item No.

107Brief particulars of transaction or order placed

under objection by the Divisional Accountant

Nature of objection (Rules and orders to be quoted)

Amount placed under

objection

Divisional Officer's replies (With rea-

sons for not admitting the

objection)

Remarks by the Accountant General

Note : This register will remain in the personal custody of the Divisional Accountant except when submitted to the Divisional Officer under the provisions if paragraph 21 of C.P.W.A. Code.

107 Objection relating to transactions and orders of subordinate officer which falls within the powers of Divisional Officer to sanction or confirm should not be entered in this Register.

FORM F.A.1.(See Chap. VI, Article 256 and Chap, VII, Article 282)

Cash Book/Cash Account of ----------------Division, ,for the month of -----------------19-----

Dr Cr

Date No of

Item

Particulars Receipts Head of classification

Date No of Particulars Disbursements

Head of classification Item Voucher

Note:-Blank returns should not be submitted with the Cash Account, but a note should be made at the foot of the Account of the Forms that are blank.

Dated -----------------------19------Divisional Officer,

DIVISION

FORM F. A. 2(See Chap. VI, Article 267)

--------------------------------------Division Register of Cheques Drawn during -----------------19--------

No. of cheques (with No. of

Cheque Book)Date On what Treasury Amount

For use in the Office of the Accountant General. Date of encashment at Treasury

Remarks

1 2 3 4 5 6

Dated -----------------------19------Divisional Officer,

DIVISION

FORM F A 3(See Chap IV, Article 270)

----------------------------------------------------Division Register of Works--------------------------------------------

Forest RangeNature of work Number and Date of Sanction Amount sanctioned

Month Particulars of ExpenditureTotal Charges of the month

Total charges up to date

Dated initials of Divisional Officer against monthly

entries.1 2 3 4 5

Completion report sent to Conservator with letter No.-------------------- dated -------------------

Dated ---------------19---------------Divisional Officer

Division

FORM F A 4(See Chap VI, Article 272)

Contractor’s and Disburser’s LedgerAccounts No. -------------------------

Disburser / Contractor in account with ---------------------------Forest Division

Dr. Cr.

DateCash Book Cr.

Item NoParticulars of Advances

madeAmount Date

cash Book Dr. Item No.

Particulars of Advances made

Amount

(Signed)Divisional Officer

Division Dated --------------19-----

FORM F. A. 5. V(Sec Chap. VII, Article 283)

-----------------------------DivisionClassified Abstract of Revenue and Expenditure during-------------19----------

N.B.—The items in this Abstract should be arranged in accordance with the prescribed detailed heads and sub-heads.No of items

in Cash Book

Items AmountTotal of Sub

head of Classification

RemarksNo in Cash Book

of Item AmountTotal of Sub

head of Classification

RemarksItem Voucher

1 2 3 4 5 6 7 8 9 10 11

NOTE 1 . — The certificates required by Articles 290 and 291 should invariably be attached to the Classified Abstract of Expenditure forwarded to the Accountant General.NOTE 2. — Sufficient details should be given in column 8 to enable the charges at once to be understood and checked.

NOTE 3. — The authority for charges lying outside the powers of sanction of the officer submitting the accounts should be quoted invariably in the "Remarks" column.

NOTE 4. — Whenever expenditure on any work is spread over two or more months, the total previous expenditure on such work should be noted in the irks column before the items expended during the month are entered.

FORM F.A. 6(See Chap. VII, Article 284)---------------------------Division

Schedule of Remittances to Treasuries during --------------------19------

Date when remitted

Number of Item of Chalan

Name of TreasuryBy whom remitted

Amount Remarks

1 2 3 4 5 6

Divisional OfficerDivision

Dated --------------19-----

FORM F.A. 7(See Chap, VII, Articles 285 and 293)

------------------------------------------Division Schedule of Receipts / Payments on behalf of other Government.

Item No.Name of

GovernmentParticulars of Receipts Payment Amount Remarks

1 2 3 4 5


Dated --------------19-----

Note:- There should be two separate schedules, one for Receipts and the other for payment.Note:- The items included in the schedule should be grouped by each Government.

FORM F. A 8(See Chap VII, Article 286)

Abstract of Entries in the Contractors and Disburser’s ledger during ------------19----

No of Accountant’s

Ledger

Name and

Rank

Particulars of Works

Department Debtor Department Creditor Balance due

Month from which

outstandingRemarksBalance due

from last month

Nos. of Dr. items in Cash

Book

Recoveries in cash or value of

supplies or work done during the

month

Total

Balance outstanding

from last month

Nos. of Cr.

Items in cash Book

Payments during the

monthTotal

By contactor

/ Disburser

To contractor / Disburser

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

N.B. When the balance due as exhibited in columns 12 and 13 is made up of more than on item the details of the items making up the balance should be shown in the column for “Remarks”.


Dated --------------19-----

ANNEXURE 'A'(Referred to in note below Article 15)

Copy of Comptroller and Auditor General of Pakistan memo. No. 206-AC-I-A/28-62, dated 5-3-1963, addressed to all Accountants-General, Directors of Audit and Comptrollers etc., and copy endorsed to Ministry of Communications (Rly. Wing), Ministry of Finance (Budget and Expenditure Division), F. A. & C.A.Os, P.E.R., Chittagong and P.W.R., Lahore, Comptroller, P.T. & T., M.A.G., State Bonk of Pakistan, Central Directorate, Karachi.

SUBJECT:—Accounting Arrangement arising out of Provincialisation of Railways.

1. As a result of Provincialisation of Railways in pursuance of President's Order No. 33 of 1962, the Railway Fund formed on proforma basis on the books of State Bank of Pakistan under Central Consolidated Fund per Ministry of Finance letter No. D-749-B-III/60, dated the 12th May 1960 became inoperative with effect from 1st July 1962. With effect from that date, two separate Proforma Railway Funds, viz. "Pakistan Western Railway Fund" and "Pakistan Eastern Railway Fund" have been created on the books of the State Bank of Pakistan under Provincial Consolidated Fund. These funds will accommodate all earnings and receipts and will bear all the expenditure of the respective Railways. The Pakistan Western Railway Fund and Pakistan Eastern Railway Fund will be operated upon by the Financial Adviser and Chief Accounts Officer of the respective Railways.

1. Govt. of West Pakistan Finance Deptt. Letter No. BI.I (10) 62, dated the 6th June, 1962.

2. It has been decided by the Provincial Governments and the Ministry of Communications (Railway Wing) vide their letter quoted in the margin that the settlement of the transactions between Railways and other department of the Central and Provincial Governments including Defence and Posts and Telegraphs will be done on the same lines as Iaid down in the Ministry of Finance's letter, dated the 12th May, 1960 referred to above. The accounting arrangement envisage in this office circular memo. No 787-Ac. 1 /A/7-60, dated the10th June, 1960, as amended from time to time will therefore equally apply even after Provincialisation of Railways. The procedure is. However, reproduced below for ready reference.

2. Govt. of East Pakistan Finance Deptt. Letter No. 239-FBW, dated the 2oth October1962

3. Ministry of Communications (Railway Wing) letter F, D A-MA136 dated 27-8-62.

3. The transactions between the Railways and the Central/Provincial Government Departments will continue to be settled in cash or by cheques as far as possible. In the exceptional cases noted below the monetary settlement would be effected through the State Bank of Pakistan on the authority of the advices issued by the Railways or the Central and Provincial Accounts Officers, according as the services have been rendered by/to Railways.

a) The Central and Provincial Government Departments will issue credit notes as hither-to-fore in favour of the Railways in payment of fares and freight including demurrage and wharfage for carnage of passengers, goods and other traffic charges of clearance handling and storage of goods, etc. In all such cases the Railway Accounts Offices will work out the payment receivable from departments on the basis of the credit note and advise the State Bank for crediting the Railway Fund with the amount thereof per contra debit to the cash balance—————————of the Government concerned. A copy of the advice along with the credit notes will simultaneously be endorsed to the Accounts Officers on whose books the payments in question are adjusted. In the case of the transactions, which are adjustable in the Central Section of the accounts of a Provincial Accountant General and in the books of the Defence and Posts, Telegraphs and Telephones' Account Officers, separate advices shall be prepared by the Railway Accounts Officer for the amount relating to each Civil, Defence and Posts, Telegraphs and Telephones' Account Officers and sent to the State Bank of Pakistan. The advices should give an indication that the transactions included in them are adjustable by the Accountant General, Pakistan Revenues the name of the Accounts Officer being shown in brackets. A copy of the advice to the State Bank of Pakistan shall also be sent by the Railway Accounts Officer to the Accountant General, Pakistan Revenues. The clearance memo will be sent to the Accountant General, Pakistan-Revenues by the State Bank.

b) The Railway transactions, arising in the Provincial bocks of the various Accountants General Comptrollers will be settled by them direct with the Railway through the State Bank of Pakistan. In case of Railway transaction, arising in the Central Section of the accounts of the Provincial Accountants General and in the books of the Defence and Posts, Telegraphs and Telephones Accounts Officers they will be passed on through Exchange Accounts to the Accountant General, Pakistan Revenues responsibility of the latter to arrange for the necessary money settlement in respect of such transactions with the Railway Accounts Officers. The Schedule supported with vouchers shall be sent by the Civil Defence and Posts and Telegraphs Accounts Officers to the Railway Accounts Officers direct and copies of the Schedules will be sent to the Accountant General, Pakistan Revenues, in support of the entries in the Exchange Accounts. As regards the Railway transactions arising in Pakistan foreign missions (including the High Commission for Pakistan in U.K.) the Account art General, Pakistan Revenues will advise the State Bank to debit Railway Fund concerned per contra credit to Central Government cash balance. A copy of the advice, issued to the State Bank in the above cases will be endorsed to the Railway Accounts Officer and in the case of transactions arising in Pakistan foreign mission the copy of the advice will be supported with the duplicate copies of the schedules with certificate to the effect that the statement of receipts and expenditure in respect of the Railway transactions have been forwarded with vouchers and receipts to the Financial Adviser and Chief Accounts Officer, Pakistan Western-Pakistan Eastern Railways—

c) In case of purchase of Rolling Stock coal, etc., made by Railway from foreign countries by opening of letters of credit on the authorised banks debits on the account of such transactions will be adjusted by the State Bank of Pakistan by debit to Railway Fund concerned on receipts of advice from the Audit Officer, Industries Supply, and Food and a copy of the above advice duly supported by requisite documents "will simultaneously be sent to the respective Financial Adviser and Chief Accounts Officers.

4. The transactions in which cash settlement will be necessary between the Railways and other Department and the manner in which it will be done are indicated below :—

a) In the case of purchase made by the Director General Supply and Development en behalf of Railways and paid for by the Audit Officer, Industries, Supply and Feed the latter will send to the Railway Accounts Officer concerned monthly bills duly supported by paid vouchers. These bills will be checked by the Railway Accounts Officers concerned within seven days of their receipt and reimbursement will be arranged to the Audit Officer, Industries, Supply and Food through crossed cheques.

b) For obtaining service postage stamps from the treasuries a cheque for the amount involved will be issued by the Railways.

c) The payment of the charges for interest and maintenance, etc. of Railways sidings of other Central/Provincial Government Department will be arranged by the departmental officers within seven days of receipt of bills from the Railway Accounts Officer.

d) In the case of work executed by P.W.D. on behalf of the Railways prior deposits will be credited by cheque by the Railways under the head P.W. Deposits. Further procedure laid down in Art, 409-412 of the C.P.W.A. Code or the corresponding provision in the Provincial codes will be followed in this case and the refunds of unspent balances of deposit will be made by cheque by debit to the above head. In case of the expenditure incurred hi excess of the amount deposited by the Railways the excess expenditure will be transferred to the Head "Misc. P.W. Advances" in the books of the Director of Audit and Accounts Works, Lahore or the Account art General, East Pakistan, Dacca as the case may be and action will be taken by them for recovery of the amount from the Railways concerned. The Divisional Officer of the P.W.D. will render Periodical account of the expenditure from the deposit account to the Financial Adviser and Chief Accounts Officer concerned.

5. The re-imbursement in the above case will be made in Full by the Financial Adviser and Chief Accounts Officer of the Railways and the Civil Account Officers. Subsequent re-adjustment, if any, will however, be made with the consent of the other party.

6. As a result of introduction of above change the following procedure will require to he followed :—

i. The payment made to the Railways by means of cheques and the recoveries effected from them will be debited and credited respectively to the final service and receipt heads concerned in Civil Account.

ii.

a) In the case of payment of fare, freight etc., charges referred to in para 3 (a) above the Accountant General, Pakistan Revenues and the Provincial Accountants General will, on receipt of memoranda of clearance from the State Bank, carry out the following adjustment.

Dr. State Bank Suspense

Cr. State Bank Deposits

On receipt of advice (duly supported with vouchers) from the Railway Accounts Officer, the following adjustment will be carried out by the Accounts Officer concerned.

Dr.—Final head concerned

Cr.—Deduct Debits

State Bank Suspense

In the case of the transactions, adjustable finally in the Central Section of the accounts of a Provincial Accountant General and in the books of the Defence and the Posts, Telegraphs and Telephones Account Officers, the Accountant General, Pakistan Revenues will carry out the adjustment in the manner, indicated above, except that the debit adjustable by the other Accounts Officers will be classified by the Accountant General, Pakistan Revenues under the Exchange Account head concerned.

b) In respect of the amounts adjustable with the Railways mentioned in para 3 (b) above the Provincial Accountants General and the Accountant General, Pakistan Revenues will carry out the following adjustment :—

On receipt of memoranda of clearance from the Bank the Provincial Accountants General who initiated the adjustment will clear the outstanding in his account under the head "P.W.R." Suspense or "P.E.R. Suspense" by deduct entries per contra debit credit to the head "State Bank Deposit". A similar procedure will be adopted by the Accountant General, Pakistan Revenues for settlement of the transactions arising in Pakistan foreign missions.

As regards the settlement of the Railways transactions arising in Central Section of the Books of the Civil Accountants General, Defence and Posts, Telegraphs and Telephones, Account Officer, the following procedure will be followed:

On receipt of Exchange Account from the Civil, Defence and Posts, Telegraphs and Telephones Accounts Officers, the Accountant General, Pakistan Revenues will carry out the following adjustment :—

Cr. /Dr. Exchange Account head concerned

Dr. /Cr. P.W.R. Suspense or P. E. R. Suspense

The Accountant General, Pakistan Revenues will then advise the State Bank of Pakistan to make adjustment against the balances of the Railway Fund.

On receipt of memoranda of clearance from the Bank the Accountant General, Pakistan Revenues will carry out the following adjustment:

Dr. Cr. State Bank Deposits

Cr. Dr. Deduct Debit Deduct Credit.

P.W.R. Suspense or P.E.R. Suspense

c) The Suspense heads "P.W.R. Suspense", '-P.E.R. Suspense" already opened by the Accountant Genera], Pakistan Revenues and other Accounts Officers in "Part IV Suspense-^-Suspense Accounts—Suspense Account" will continue to be operated by the foreign missions (including the High Commission for Pakistan in U.K.) and other departments to accommodate the expenditure incurred and receipts realised on behalf of the Railways.

d) An adjustment register and a broadsheet will be maintained in form A.0.11 of Account Code Vol. IV after introducing therein the heads "P.W.R. Suspense" and "P.E.R. Suspense*' by the Accountant General Pakistan Revenues and other Account Officers concerned to maintain a watch over the clearance of the transactions adjustable with Railways. This register will also indicate clearly the number and date of the memoranda of clearance, received from the State Bank. It will be closed monthly.

iii. In the case of stores purchased by the Railways by opening of letter of credit [referred to in para 3(c) above] the procedure now being followed by the Audit Officer, Industries Supply and Food for accounting of letter of credit transaction is as under :—

The detailed head "L. C. Suspense" accommodates payments made in foreign Countries on production of shipping documents or Railway receipt etc. The State Bank re-imburses, such payments as soon as an advice of the payment, having been made abroad together with a copy of the shipping documents is presented to it. In turn, the State Bank informs the Audit officer Industries, Supply and Food of the Payment haying been made by it and also sends a copy of the shipping document. On receipt of the shipping documents and the- advice of the payment the Audit officer, Industries, Supply and Food carries out the following adjustment.

Dr. P.W.R. Suspense or P.E.R. Suspense

Cr. L.C. Suspense.

When the clearance memo, issued by the State Bank is received by the Accountant General, Pakistan Revenues he will carry out the following adjustment.

Dr. State Bank Deposit

Cr. Exchange Account between Accountant General, Pakistan Revenues and the Audit officer, Industries, Supply and Food.

On receipt of the Exchange Account from the A. G. P. R., the A. O. I.S. and Food will carry out the following adjustment.

Dr. Exchange Account between Accountant General, Pakistan Revenues and the Audit Officer, Industries, Supply and Food

Cr. Deduct Debit L. C. Suspense.

The Audit Officer, Industries, Supply and Food will then advise the State Bank to make adjustment for the amount against the balances of the Respective Railway Fund and clear the amount adjusted previously under Pakistan Western Railway, Pakistan Eastern Railway suspense.

6.

iv. According to Procedure laid down in Art. 178-A of Account Code, Vol. IV:—

a) English transactions pertaining to Railways appear in the Account of receipts and disbursements of the High Commissioner for Pakistan in U. K., and

b) an extract of the High Commissions account together with Schedule, relating to the transactions adjustable under "Remittances Misc-Account between England and Pakistan" is forwarded by the Accountant General, Pakistan Revenues to the Financial Adviser and Chief Accounts Officer of Railway concerned.

in consequence of the Provincialisation of Railways while the English transactions will continue to be exhibited in the Accounts of Receipts and Disbursements of the High Commission the extracts of the Accounts will no longer require to be forwarded to the Financial Adviser and Chief Accounts officer of Pakistan Western Railway or Pakistan Eastern Railway. All that would be required in this case will be that the Accountant General, Pakistan Revenues will advise the State Bank of Pakistan to make necessary adjustment against the Railway Fund concerned and forward a copy of the advice to the Railway Account Officer. On receipt of Memoranda of clearance from the State Bank, the Accountant General, Pakistan Revenues will carryout the following adjustment.

Dr. Cr. State Bank Deposits

Cr. Dr. Remittance Account between England and Pakistan

The adjustment made against the Railway Fund will be communicated to the' Financial Adviser and Chief Accounts officer concerned by the Central Accounts Section of the State Bank. On receipt of this intimation necessary adjustment under the final heads will be made by the Railway Account Officer.

7. According to the decision contained in Para 7 of the Ministry of Communications (Railway Wing) letter dated the 27th August, 1962 referred to above the 4% return on Government investment in the Railways will be payable by the respective Railway to the Provincial Government in equal monthly instalments. The Provincial Government will in its turn arrange adjustment of the return payable to the Central Government, the amounts of contribution payable by Railway will be subject to audit and the Chief Auditor of the Railway will have to furnish audit certificate. The Provincial Accountant Genera] on receipt of audit certificate will effect necessary adjustment through the State Bank of Pakistan. Thereafter adjustment for the return payable to the Central Government will be arranged by them. The contribution so received from the Railway will be accounted for under the minor head Railways contribution to General Revenues" under the major head "XX-Interest" as already decided by the Ministry of Finance in their U.O. No. D. 556-B. Ill 61, dated the

11-8-61. On the Railway side the contribution so paid will be charged to the bead "15-D Contribution to General Revenues" already sanctioned under correction slip No. 371 to the list of Major and Minor heads of Accounts.

8. According to the decision contained in para 9 of the Ministry of Communications letter dated 27-8-62, the existing capital Major Head "67-Construction of State Railways" in section-BB Railway capital Account outside Revenue has been split up into the following three parts with effect from 1-7-62.

i. 67-A Construction of State Railways—Capital outlay by Government of Pakistan,

ii. 67-B Construction of State Railway—Capital outlay by Government of East Pakistan,

iii. 67-C Construction of State Railway—Capital Outlay by Government of West Pakistan.

The capital expenditure under the existing major head "67-Construction of State Railway" on 30-6-62, will be transferred to the head "67-A Construction of State Railways—Capital outlay by Government of Pakistan" without financial adjustment in the books of the Railway. After 1-7-62 the Capital Expenditure on the Railways will be booked partly under the head 67-or 67-C for rupee portion of the expenditure and partly under the head 67-A for foreign exchange components financed by the Central Government from Loans. Sanction to the opening of the above major heads are being conveyed separately.

9. According to para 10 of the Ministry of Communication letter dated 27-8-62, the balances under Depreciation Reserve Fund Railway Reserve Fund and staff Benefit Fund as on 30-6-62. will immediately be transferred from the Central Section of accounts to u»c Provincial accounts without financial adjustment. The actual transfer of Cash balances from the Central to the Provincial consolidated Fund will be arranged by the Finance Department of the Provincial Government in consultation with the Government of Pakistan, Ministry of Finance.

PROVIDENT FUNDS

10.The subscribers on 30-6-62, to Defence Savings State Railway General and Contributory Provident Funds shall continue to contribute to the Funds on the same basis as existed before 1-7-62, and their contribution shall be credited to the General balances of the Central Government. The liability in respect of the payment of the above fund balances to the employees shall also be that of the Central Government.

The accounts of the above mentioned funds will be kept in the Central Section of the account in the Railways books. All the documents relating to these provident Fund accounts i.e. ledgers P.P. Journals Check Sheets etc. will be distinctly marked "Central Accounts". The credits and debits to these accounts will initially take place in the Provincial Railway Accounts" and thereafter necessary transfer to the Central Accounts would be carried out every month, through the medium of the major head "Adjusting Account between Central and Provincial Government.

11.According to para 15 of the Ministry of Communications letter dated the 27-8-62, cited above a Provincial Provident Fund will be constituted in books of the Railways with effect from 1-7-63. The accounts of the subscribers to this Fund will be kept separate from Central Account.

Q-LOANS AND ADVANCES BY THE CENTRAL GOVERNMENT

12.According to the decision contained in para 16 of the Ministry of Communication letter dated 27-8-62, cited above the account of the advances made up to 30-6-62, will be maintained in the Central Section of account in the Railways books and all Journal Slips prepared for the same will be distinctly marked as such. The recoveries of the advances will however initially be booked in the Provincial Section of accounts and at the end of month it would be necessary to adjust these recoveries between the Railway Fund and the Central Consolidated Fund through the State Bank of Pakistan n order to bring them under Central Section of accounts. The interest charges recovered in respect of these loans will be credited to "XX-Interest" in the Central Section of accounts and adjustment carried out through the State Bank of Pakistan as in the case of Principal recovered.

a) As a result of Provincialisation of Railways with effect from 1-7-62, all loans and advances to the Railway Employees granted on or after 1-7-62, will be accounted for under "R-Loan and Advances" by the Provincial Government in the Books of the Railways. The repayment of these advances will be credited to the same head. The interest charges recovered is respect of these loans will be credited and to "XX-Interest" in the Provincial Section of Accounts,

P—DEPOSITS AND ADVANCES (NOT BEARING INTEREST)

13. The balances on 30-6-62, in the various heads of account operated in the Railway books under this Section will be transferred to the Provincial Section of accounts without financial adjustment 1-7-62.

PENSIONARY CHARGES

14. According to the decision contained in para 19 of the Ministry of Communication letter dated 27-8-62, cited above the Provincial Government have become responsible for the pensionary charges after 30-6-62, in respect of the staff—transferred to the Provincial Government in terms of Art-9-1 (b) of the Presidential Order No. 33 dated the 9th June, 1962. The same principal will hold good for determining the incidence of special contribution and gratuity paid to the staff. As for the officers of Accounts service class I referred to in Art. 9(1) (a) of the President's Order ibid a further communications will be issued by the Ministry of Communications (Railway Wing).

15. It has also been decided that the transactions under the major heads "IV-Taxes on income other than corporation taxes" "XLI-A-Taxes and duties etc., "XX-Interest" and "22 Interest on Debit and other obligation etc., will continue to be accounted for finally in the Railways books in the Central Section of accounts. The consolidated monthly accounts relating to the transactions appearing in Central Section of Accounts in the Railways Books will continue to be submitted to the Central Government direct by the respective provincial Railway Board as required under Art. 15(J) of Account Code Vol. 1. The material for Central Finance Accounts and Combined Finance and Revenue Accounts will continue to be submitted by the Railways to the Accountant General Pakistan Revenues and this office respectively as usual. In addition to this the Financial Adviser and Chief Accounts officers will also have to supply certain material to the Accountant General. West Pakistan and Accountant General East Pakistan for incorporation in the Provincial Governments Finance Accounts. The Forms and details in which the information will be required to be submitted may be settled with the Provincial Accountants General concerned.

INDEXN.B.—The index has been compiled solely for the purpose of references and no expression used in it

should be considered as in any way interpreting the directions.

--------

ARTICLE

Public Works Accounts

Forest

Accounts

A

Abstract Book

Abstract of Contractor's and Disbursers' Ledger

Abstract of Stock Issues

Abstract of Stock Receipts

Acceptance of Transfer Debit (or Credit)

Accounts —

Amalgamation of Accounts of two or more divisional offices

Closing of — for a month

Closing of— of the year

Contingent expenditure, consolidated account of —

Correction in —

See Correction in Accounts.

Deposits---

See Deposits.

Incorporation of Sub-divisional —

Manufacture —

See Manufacture Accounts.

Performa Accounts

Public Works transferred to the administrative control of a department other than the Public Works Department

Review of unsettled —

Settlement of— with other Divisions. Departments and Governments

Settlement of— with treasuries

Stores—

See Stores Accounts.

Subordinates Accounts—

See Subordinates' Account

Suspense transactions —

See Suspense Accounts.

works---

See Works Accounts.

208

97-98

97-98

183

203

195-196

199

266

205

202

4

197,198

187-189

89-90

286-287,297

266

277

Workshop Accounts—

See Workshop.

Accounts Returns —

Compilation


Adjusting Account between Central and Provincial Governments—

Classification of transactions under —

Schedule of debits/credits to—

Advance Payment —

Expression — defined

Posting hi Works Abstracts

Advances —

Classification of— to contractors, etc.

Classification of — to Disbursers

Forest---

Posting of — to contractors in the Works Abstracts

Works---

Advice of Transfer Debit (or Credit)

Annual certificates of Balances

Assets---


B

Balances —

Review of unsettled---

Unadjusted — pertaining to suspense and deposit transactions

Bank---


Bills and vouchers

Book Transfer —


Deductions from pay bills creditable to the Central or other Provincial Governments classified under---

Entry of — in the Cash Book

C

Cantonment Fund Works—

Classification of expenditure on—

Cash—

Accounts —

See “Cash Book “and " Imprest Cash Account ".

206-229

230-239

15,24

222

9(1)

136(2)

136

183

235

9(2)

197-198

170-172

9(3)

125

32

282-287

288-297

251-252

250

250

251-252

242-243

254

260

Cash Book—

See Cash Book.


Imprest Account —

See Imprest Cash Account.

Cash Account---

Certificate of agreement with the Cash Book and Cash Balance

Compilation of — Cask Balance Report —

Form

Submission of — for June to Accountant General

Cash Book---

Closing and balancing

Correction of errors Form and upkeep

Posting of cancelled, lost or lapsed Cheques.

Posting of Imprest Account in —

Cheques---

Cancelled, lost or lapsed cheques, How accounted for

Posting in Cash Book

Register of — drawn

Civil Works—

Classification

Classification —

Additional charges for materials issued to contractor

Advances to contractors,

Advances to Disbursers

Carriage and incidental charges

Deduction from pay bills, etc.

Deposits

Deposit Works

Establishment and Tools and Plant charges

General directions for — of Receipts and Expenditure

Grants-in-aid

Inter-divisional Transfers

Live Stock Charges

Local Fund Works (i.e. District Municipal, Cantonment and Port Trust Fund Works)

Local loans works

Manufacture transactions

9(4)

82

234

82-83

84-85

80,80A,81

86-87

23-24

127

131

73-74

32

38-42

10

43-46

18-19

32

289,295

282

265-266

278

256-261

262-264

262-264

258-259,261-264

267

251-252

250

248

254

255

246-248

240

244-245

246

Miscellaneous transactions

Non-Government Works —

See non-Government Works.

Purchases of materials

Receipts and charges on account of stock materials

Receipts and expenditure of workshops

Recoveries of expenditure

Revenue receipts

Special incidental charges on manufacture

Stores obtained from England

Stores purchased for work and for general use or stock

Suspense Transactions

Takavi works

Transactions with other Governments and Departments

Work-charged establishments, payments to

Works Expenditure

Workshop Transaction

Classified Abstract of Expenditure

Classified Abstract of Revenue and Expenditure —

Compilation

Certificate furnished with —

Closing of the Accounts---

Completion of work, on

Manufacture, of

Monthly—

Yearly—

Commercial Undertakings---

Subsidiary accounts

System of accounts prescribed locally in certain cases

Competent Authority—


Completion and Completed—

Expressions — defined

Conservancy and Works —

Classification of charges under —

Contingencies —

Expression— denned

Contingent Expenditure---

Consolidated account

33

52

75-78

48-50

51

63-64

65-72

10-20

158

58-61

37

47-62

34

14-17

40-77

22-36

63-64

227

143-148

162-163

195-196

199

174

9(5)

9(6)

253-234

240

250-251

241-243

247

283

290-291,295

266

277

279

246-247

Contract and Contractors---


Contractors---

Additional charges for materials issued to —

Adjustment of closed accounts

Advances to — how accounted for

Contractors Ledger —

Abstracts

Balancing and reconciliation

Form, and upkeep

Posting of—

Correction in Accounts

General rules

Special rules —

Cash accounts

Stock accounts

Works accounts

See also Transfer Entry

D

Date of dosing the Accounts —

Cash and Stock accounts of divisional office

Cash and Stock accounts of sub-divisional office

Transfer Entry Book

Deposits---

Accounts

Classification

Earnest money —

Schedule of—

Unadjusted Balances

Deposit Register

Deposit Works---

Classification of expenditure on —


Schedule of—

Detailed Heads---


Direct charges---

Expression— defined

Pertaining to Manufacture Accounts

9(7)

226

9(8)

127

138

136

153-154

150-151

152

200

84-85

101-103

149

196

195

196

164-165

73-74

220

170

164

32

9(9)

219

251

286-287,297,275

272-274

274

278

266

266

255

Pertaining to Workshop Accounts

Direct Receipts —


Disburser’s Ledger---

Abstracts of—

Form and use

District Fund Works—

See Local Fund Works.

Divisional Accountant---

Accounts to be signed by —

Divisional Officer—

Closing the account of works, precaution to be taken by —


Signing of accounts

Division and Divisional Officer---


E

Earnest Monty Deposits

Error, Corrections —

See correction in Accounts.

Establishment charges —

Classification

Extract from Contractors' Ledger

F

Famine Relief Works-


Final Payment---


Financial year —


Forms —

Modification

Use of P. W. A.— for Public Works transferred to departments other than Public Works

G

Government —


Grants-in-aid—

Classification in Public Works Accounts

10 Notes 1&2

9(10)

157

175

9(11)

238

143-148

9(13)

238

9(12)

30-40,42

233

35

9(14)

9(43)

3

4

286-287,297

272-276

295

255

246,248,261

I

Imprest Cash Account —

Expression “Imprest" defined

Form and upkeep

Inclusive Rate of Cost---


Indirect Charge —


Pertaining to Workshop account*

Indirect Receipts---


Inter-divisional Transfer —

Classification

When affected

Intermediate Payment—


Inter-Provincial Suspense Account —


Schedule of—

Irrigation, Navigation, etc., work —

Allocation of expenditure between Capital and Revenue in the case of—

Classification of —

lssue Rate---


June Accounts —

Date of closing

Schedule of transactions with other Governments —

Special directions for

Supplementary —

See Supplementary Accounts for

June.

L

Labour---


Posting of unpaid wages of labourers in the Works Abstracts

Land and Kilns---

Classification of transactions under—

Ledger Accounts (of) —

9(15)

43-46

9(16)

86-87

9(29)

9(10)

177-178

9(11)

19

18

9(17)

15

223

11

25-30

9(18)

199

234-235

244

266

293

281

Contractors —

See Contractors' Ledger

Disbursers —

See Disbursers Ledger.

Liabilities—


Local Fund Work —


Local Loan Works---

Classification of expenditure on—


London Stores—

See suspense Accounts.

Lump Sum Contract —


M

Manufacture Accounts —

Classification

Closing of accounts

Consolidated accounts

Manufacture Accounts — contd.

Expenditure debitable to the account of operation

General directions

Outturn account

Materials Account —

Accounts of materials issued to —

Contractors

Direct to Works

Opening of — in Works Abstracts

Measurement Books —

Form and upkeep

Standard—

Miscellaneous P.W. Advances —


Monthly Accounts —

Abstract Book

Compilation of —

Submission of—

Also tee Submission to Accountant General.

9(19)

136(5)

53

9(20)

32

33

9(21)

9(22)

52

162-163

161

157-158

155-156

159-160

127

128-130

136

123-124

124

269

Municipal Fund Works —


Muster Rolls---

Form and upkeep

N

Non-Government Works---

Classification

O

On Account Payment —


Operation —

Accounts


Original Works---

Classification of Works expenditure under —

Outturn —

Accounts


Valuation of —

Outturn Statement of Manufacture

P

Payment to Account —


Productive Works —

Classification of Irrigation, Navigation, etc., Works into-

Port Trust Fund Works-

See Local Fund Works.

Proforma Accounts —

Instructions regarding

Progress —

Entries of — in the Works Abstract


Public Works Deposits---

See Deposit

Public Works Remittances —


Purchases —


Q

208

206-229

230-239

32

121-122

31-34

9(23)

156-158

9(24)

22

159-160

9(25)

159

160

9(23)

26

202

137

9(26)

282-287

288-297

268

Quantity—


R

Rate---


Rate of cost —


Recoverable Payment —


Recoveries—

Directions regarding classification of—

Rectification of Accounts —


Rectification of Errors —


Refunds of Revenue —

Classification

Register —

Cheques drawn, of

Deposits, of

Manufacture, of

Receipts and recoveries on Capita! Account, of

Refunds of Revenue, of

Revenue realised, of

Stock receipts/issue, of

Suspense, of

Works, of—

Closing entries

Closing the accounts of annual maintenance works

Closing the accounts on completion of works

Forms and posting

Remittances —

Forest —

Schedule of Debits/Credits to

Schedule of— to treasuries

Repairs—

Classification of Works expenditure —

Returns —

See Accounts Returns.

16

9(27)

9(28)

9(29)

9(30)

65-72

21

164

161

115

114

113

96

164-166

147-148

146

143-145

141-142

224

253-25

267

270

249

284

Revenue Receipts —

Classification

Classified Abstracts

Registers of Revenue

Schedule of —

Road Development Works---


Running Account---


S

Schedule—

Debits or Credits to Adjusting Account between Central and Provincial Governments, of

Debits or Credits to Inter-Provincial Suspense Account, of

Debits or Credits to Miscellaneous Heads of Account, of

Debits or Credits to Remittances, of

Debits to Stock, of

Deposits, of

Deposit Works, of

General directions for posting of

London Stores, of Miscellaneous P. W. Advances of

Monthly Settlement with Treasuries, of

Purchases, of

Remittances to Treasury

Revenue Receipts, of

Special directions for submission of- — of suspense and deposit accounts

Takavi Works, of

Transactions with other Governments

Works Expenditure, of —

Workshop Suspense, of —

Schedule Dockets---

Forms and Compilation

Scope of Directions

Secured Advances —


Posting in Works Abstract

Settlement of Accounts win Treasuries

Standard Measurement Book

Stock Suspense

22

20-21

113-116

214

36

9(31)

222

223

225

224

216

220

219

206-207

167,218

217

213

217

214

231

221

215

218

209-212

240

283

284

285

280

See Suspense Accounts

Stock Account—

Correction of errors

Form

Initial accounts

2-3

9(32)

136(3)

89-90

124

101-103

216(b)

96-99

ACCOUNT CODE

VOLUME IV

ACCOUNTS KEPT IN ACCOUNT OFFICES

(Applicable to the Federal Civil Servants)

Upto-date Amendments

REVISED EDITION

1992

IDEAL BOOKS43, LOWER MALL,

LAHORE

CONTENTS

PAGE

Definitions

ARTICLES

CHAPTER I.—COMPILATION OF DEPARTMENTAL ABSTRACTS

Introductory

Form of Departmental Classified Abstract

Procedure in posting

Examination of Departmental Classified Abstract

Departmental Consolidated Abstract—Form and Method of Posting

Review of Consolidated Abstract

Transfer Entries

1-3

4-14

15-16

17-18

19

20-22

CHAPTER 2.—CLASSIFIED ABSTRACTS AND SUMMARIES OF PUBLIC WORKS AND FOREST TRANSACTIONS.

Compilation of Classified Abstracts of Public Works Transactions

Central Transactions in Provincial Public Works Divisions

Registration of Details

Works Audit Summaries

Treasury Audit Summaries of Public Works Transactions

Consolidated Abstract

Classified Abstracts of Forest Transactions

23

24

25

26-28

29

30

31-33

CHAPTER 3.—COMPILATION OF PRE-AUDIT PAYMENTS

Introductory

Payments by the Pre-audit Pay Department

Receipt of Vouchers

Debt Head Classified Abstract

Transfer of Schedules and Vouchers to Departmental Audit Sections

Closing of Debt Head Classified Abstract

Treatment of Schedules and Vouchers in the Departmental Audit Sections

34

35

36

37

38

39

40

CHAPTER 4.—BANK SHEET

Bank Account

Daily Sheet

Accounting

41

42

43-45

CHAPTER 5.—DEPARTMENTAL CASH ACCOUNTS

Cash Accounts

Balances

Small Coin Depots

46-47

48

49

CHAPTER 6—STATEMENT OF DISBURSERS' ACCOUNTS

Posting the Statement:—

Treasury and Departmental Accounts

Local Remittances in Transit

Inward Settlement Account and Exchange Account Abstracts

Completion in the Book Department

Check of Totals

50-52

53

54

55-56

57

CHAPTER 7.—GENERAL RULES AND PROCEDURE APPLICABLE TO EXCHANGE ACCOUNTS

Introductory

Nature and Scope of Exchange Accounts

Vouchers accompanying Exchange Accounts

Inter-departmental Adjustments

Transactions with Pakistan States and Foreign Governments

Settlement Account transactions wrongly included in Exchange Accounts

Cash remittances between Account Circles

Watching of Adjustments

Exchange Account for June

Exchange Account for June Final and Supplementary

Due dates

58

59-69

70-72

73-75

76

77

78

79

80

81

82

CHAPTER 8.—INTER GOVERNMENT ADJUSTMENTS

Introductory

Transactions between Central and Provincial Governments

Periodical adjustments of Inter-Government transactions through the Bank

83

84-85

86-87

Succeeding transactions

Register of Adjustments with the State Bank and Advice of Adjustments to the Bank

Clearance of the head "Adjusting Account between Central and Provincial Governments"

Adjustment of' Pensionary charges recoverable from Provincial Governments but charged in the first instance on Central (Federal) Revenues under certain Sections of the Act

Adjustment of the share of Jute Export Duty payable to Provincial Governments.

Adjustment of Grants from the Central to Provincial Governments

Adjustment of certain fees, etc., collected by Provincial Governments on behalf of the Central Government and paid by the latter to the former

Adjustment of Repayments of debt by Provincial Governments to the Central Government

Adjustment of net disbursements in the United Kingdom on behalf of Provincial Governments

Transactions under the head " Inter-Provincial Suspense Accounts "Sub-heads under the head " Inter-Provincial Suspense Accounts "

Clearance of Inter-Provincial transactions through the Bank

Broaheet of State Bank Deposits—Central Accounts Office—State Bank Suspense

Form of Settlement Accounts

Disposal of Settlement Accounts

Objections


88

89

90-91

92

93

94

95

96

97

98

99

100

101

102-107

108-109

110

110A-110-C

CHAPTER 8—A WEST PAKISTAN INTERNAL ADJUSTING ACCOUNT

Introductory

Outward Accounts

Inward Accounts

B—WORKS AUDIT SUSPENSE

Introductory

Various Sub-Divisions of the head, works Audit Suspense

Procedure for the Adjustment of the Accounts of the Works Audit Suspense

110D(1)

110D(2)

110D(3) and (4)

110E(1)

110E(2) and (3)

110-F(1) to (VI)

CHAPTER 9—ACCOUNTS WITH FOREIGN GOVERNMENTS AND PAKISTAN STATES.

General Procedure

Accounts with British Colonies and Protectorates, and mandated Territories etc Accounts with Aden

Accounts with the Government of Burma and the Burma Railway Board

Accounts with the Central Government of and Provincial Governments in India

List showing the names of Foreign Governments other than the Government of India and Burma and Pakistan States, etc., and of the Account and Departmental Officers through whom the transactions relating to these Governments and States should be settled

111-117

118-119

120-121

122-129

130-A

Annex.

CHAPTER 10.—FORM AND TREATMENT OF EXCHANGE ACCOUNTS

Introductory

Form of Account

Disposal of Account

Exchange Account Abstract

Objections

Advances and Suspense Items

Progress Register

List of special items adjustable on the books of certain Civil Accountants General

131

132-135

136-139

140-141

142

143

144-146

147

CHAPTER 11.—EXCHANGE ACCOUNTS WITH THE ACCOUNTANT GENERAL PAKISTAN REVENUES AND THE AUDIT OFFICER,

INDUSTRIES, SUPPLIES AND FOOD.

Introductory

Transactions of Central Departments adjusted by the Accountant General Pakistan Revenues

The Indian Civil Service and the Superior Services (India) Family Pension Funds

Transactions under "Adjusting Account between Central and Provincial Governments " passed on to the Accountant General, Pakistan Revenues

Repayments of debt by Provincial Governments to the Central Government

Exchange Account with the Audit Officer, Industries, Supplies and Food

List of items, transactions connected with which should be adjusted on the books of the Accountant General Pakistan Revenues

148

149

152

153

154

155

List of transactions which should be adjusted on the books of the Audit Officer,Industries, Supplies and Food

Annex. A

Annex. B

CHAPTER 12.—EXCHANGE ACCOUNTS BETWEEN CIVIL (INCLUDING POSTS, TELEGRAPH AND TELEPHONES AND

DEFENCE SERVICES.

Introductory

Schedules of Receipts and Payments

Form of Exchange Account

Account for June

Lapse of Cheques

Indian Military Service Family Pension Fund and Indian Military Widows' and ' Orphans' Fund

Grants of lands and jagirs

Leave salaries and pensionary charges

Charges on account of printing work done for and stationery supplied to the Defence

Department

Deceased Soldiers and Deserters Estates

157

158-161

162-164

165-166

167

168

169

170

171

172

CHAPTER 13.---SETTLEMENT WITH RAILWAYS

Introductory

Railway Transactions arising at the Branches of National Bank of Pakistan and the State Bank

Transactions between Railways and Central / Provincial Governments and Pakistan Foreign Mission, etc

Settlement of transactions in Cash between Central and Provincial Governments

Railway Transactions with Foreign Mission, etc

Adjustment of Transactions at the close of the year

Adjustment of transactions relating to Provident Fund, Loans and Advances by the Central Government and Deposits and Advances, etc.

173

175

176&176-A

177-177-A

177-B

177-C

177D

177E

CHAPTER 14. ---EXCHANGE ACCOUNTS BETWEEN CIVIL AND POSTS, TELEGRAPHS AND TELEPHONES.

Introductory

Adjustment of transactions between Provinces and the Posts, Telegraphs and Telephones Department

Exchange Accounts

180-181

182

Due Date

Account Jurisdiction

Responsibility for Adjustment

Adjustment of Provincial transactions in the accounts for May and June

List of Account Officers who are in account with each Deputy Controller, Posts, Telegraph and Telephone Branch

183

184

185

186

187

Annex.

CHAPTER 15.—CENTRAL ADJUSTING ACCOUNTS.—

DELETED.

CHAPTER 16.---ACCOUNTS CURRENT BETWEEN ENGLAND AND PAKISTAN

Scope of the Accounts Current

Inward and Outward Accounts

Inward Accounts

Classification of items in the Inward Accounts

Money settlement with Provincial Governments and Railways

Treatment in the office of the Accountant General, Pakistan Revenues

Adjustments in Pakistan Accounts

Dates of Despatch

European Stores---

Stores for the Public Works Department, Government Commercial Undertakings, Local Funds, Pakistan States, etc

Register of Invoices

Recovery of cost of European Stores from Local Funds and Pakistan States

Pre-payment of the cost of Stores supplied to Pakistan States

Direct Purchase of stores in the United Kingdom

Outward Accounts—

Form of Outward Account

198-199

200

201-203

204

205

206-208

209

210

211-212

213

214

215

216-220

Special items in Outward Accounts—

Light dues payable to the Board of Trade

Deceased, distressed and discharged Seamen

Navy Bills

Emigration and other Bills

Sterling Family Pension Funds (Civil)

Outstandings

List of Sub-heads for use in the Accounts Current between England and Pakistan under minor head "Remittances: Miscellaneous Accounts between England and Pakistan"

221

222

223

224

225

226

Annex.

CHAPTER 17.—REMITTANCES FOR FINANCING LONDON TRANSACTIONS AND EXCHANGE.

Origin of Exchange

Remittances for financing London Transactions

Uniform rate of Exchange

Average rate of Exchange

Final adjustment of Exchange

227

228

229

230

231

CHAPTER 18.—CONSOLIDATION OF ACCOUNTS

Introductory

Detail Book-

Form and Method of Posting

Checking

Consolidated Abstract—

Form and Method of Posting

Abstract of Major Head Totals

Final Accounts for June and June Supplementary Adjustments

Rectification of Errors

232

233-235

236-237

238-240

241-242

243-245

246

CHAPTER 19.—TRANSFER ENTRIES.

Object of Transfer Entries

General Rules

Correction of Accounts

Outline of Procedure

Closing of the Combined Transfer Ledger and Abstract

247

248-250

251

252-257

258

CHAPTER 20.—JOURNAL AND LEDGER

Forms

Heads

Opening the Books

Monthly Entries

Closing the Books

Journal Totals

Trial Balance Sheet

259-261

262

263

264-266

267-269

270

271

CHAPTER 21.—MONTHLY AND ANNUAL ACCOUNTS OF THE CENTRAL AND PROVINCIAL GOVERNMENTS

Monthly Accounts of the Central and Provincial Governments

The Annual Accounts of the Central and Provincial Governments


Pro forma Accounts

Statement required in connection with the preparation of the Combined Finance and Revenue Accounts

272

274-276

277-280

281

Annex.

CHAPTER 22.—ACCOUNTS OF THE CROWN REPRESENTATIVE—DELETED APPENDICES

1.—FORM OF THE FINANCE ACCOUNTS—

Finance Accounts of Provincial Governments—

A.—General Finance Accounts

B.—Debt, Deposit, and Remittance Accounts

Finance Accounts of Central Government—

A.—General Finance Accounts

B.—Debt, Deposit, and Remittance Accounts

2.—RULES RELATING TO THE PREPARATION OF THE CAPITAL AND REVENUE ACCOUNTS OF RESIDENTIAL BUILDINGS

3.—ADMINISTRATIVE ACCOUNTS OF IRRIGATION, NAVIGATION, EMBANKMENT AND DRAINAGE WORKS

115-135

136-145

147-156

157-165

166

167-169

LIST OF FORMS 170-171

FORMS 173-248

INDEX 249-262

ACCOUNT CODE

Volume IV

ACCOUNTS KEPT IN ACCOUNT OFFICES

CHAPTER 1.—COMPILATION OF DEPARTMENTAL ABSTRACTS

Introductory 1

Form of Departmental Classified Abstract 2

Procedure in posting 4

Examination of Departmental Classified Abstracts 15

Departmental Consolidated Abstract—Form and Method of Posting 17

Review of Consolidated Abstract 19

Transfer Entries 20

Introductory

1) The rules in this Chapter shall not apply in their entirety to account offices in whose jurisdiction the treasuries follow the system of gross accounting for all kinds of deductions made in bills. The Account Officers of such treasuries are authorised to make such modification in the procedure prescribed in this Chapter as they may deem necessary in order to adapt it to suit their requirements.

Form of Departmental Classified Abstract

2) Save as provided otherwise, transactions relating to each Civil department or to a major head of account not co-extensive with any particular department, other than transactions appearing in the departmental accounts mentioned in Chapter 5, shall be collected for the whole circle of account from month to month in a Departmental Classified Abstract. There should be separate departmental abstracts for Central and Provincial transactions.

Note 1.—One Departmental Classified Abstract should ordinarily be maintained for each department or major head of account, but in the case of small departments or major heads under which the transactions are few, the transactions of two or more such departments or major heads may, at the discretion of the Accountant General, be recorded in a single classified abstract.

Note 2.—Classified Abstracts are not to be maintained separately for major heads relating to debt, deposit and remittance transactions. Such transactions appearing in the Treasury each Accounts and Lists of Payments and in the Departmental and other abstracts shall be collected from month to month for the whole circle of account under each head of account in a Detail Book (see Chapter 18).

3) Each Departmental Classified Abstract to which has been assigned the number Form 1 shall consist of seven parts:—

On the Receipt side:—

1. Detail of Revenue. — A vertical column should be provided, in the prescribed order for each detailed head opened under the major and minor head relating to the abstract and a number of columns in their proper places for the total receipts of a treasury, etc., under each minor head. In abstracts where transactions under more than one major head are included, there will be columns for major head totals also. In the case of big departments, an abstract of minor head totals may be prepared in the same form at the end and the major head totals worked out there. Horizontally, a line should be provided in the abstract for each treasury then as many lines as the Accountant General may deem necessary for entering receipts transferred through suspense slips from the Inward Exchange and Settlement Accounts and the abstracts of other Departments; and finally a line for transfers adjusted through the Combined Transfer Ledger and Abstract prescribed in Article 20. In their proper places, lines are provided for totals of the treasury transactions and for grand totals

2. Detail of debt, deposit and remittance receipts brought to account through the departmental abstract. — This will be in the same form as part (1) of the ' abstract.

3. Detail of recoveries from payment vouchers.

On the Disbursement side: —

4. Detail of expenditure. — The arrangement will be similar to that of part (1).

5. Detail of debt, deposit and remittance disbursements brought to account through the departmental abstract. — The arrangement will be similar to that of part

6. A proof sheet for the receipt side, for each month showing (i) total revenue ; (ii) total debt, deposit and remittance receipts; (iii) total of (i) and (ii) ; (iv) total amount of the detailed head concerned under the suspense head " Departmental Adjusting Account" ; (v) total under the minor head "Refunds" ; (vi) total of (iii), (iv),(v);(vii) total deductions from payment vouchers ;(viii) net adjustments through the Combined Transfer Ledger and Abstract; (i) the total of (vi) minus (vii) plus or minus (viii) which should agree with the aggregate of the certified totals of the treasury schedules of receipts and of the suspense slips representing items transferred from other sections.

7. A proof sheet for the payment side similar to that for receipts.

PROCEDURE IN POSTING

4) The Departmental auditor when he has completed the audit of the vouchers of either schedules of payments with which he himself deals, should recover from the Gazetted Audit Department and other Audit sections all the bilk and vouchers which were transferred to those sections for audit, compare them again with the schedule, ascertain that none are missing, and arrange them in order of major and minor heads. He should then proceed to post the Departmental Classified Abstract.

Note 1. — This procedure may be suitably modified by the Accountant General in the case of those vouchers the audit of which is permissible after incorporation in the Departmental Abstract.

Note 2. — The Accountant General, may, at his discretion, allow direct posting of the Consolidated Abstract without the intervention of Departmental Classified Abstract in the case of heads of account where the transactions are limited and such direct posting is not attended with any risk or inconvenience.

Note 3. — The term "Departmental auditor" occurring in this and other Articles of the volume refers to the clerk attached to the Treasury Departmental Section of a Provincial Accountant General's office who compiles Departmental Abstracts.

The term "Gazetted Audit Department" used in this Article and elsewhere in this volume refers to the section in an Accountant General's office which audits the claims of Gazetted officers.

5) The amount of payments relating to each detailed head except the head "Refunds" with the numbers of the vouchers pertaining thereto should be entered in a Compilation Book (Form 2) separately for each schedule, and the total amount of payments under each head carried into the "total" column. It will however, be sufficient to enter the total payment under the detailed head, with the number or letter of the treasury schedule, in cases in which a schedule gives the gross amounts of all vouchers classified under a single head. The gross, and not the net, amount of the voucher should be taken as the amount of the payment relating ' to the head concerned, even though certain charges on the voucher may have been placed under objection; but when a recovery relating to an overpayment of the current year is made by short payment of an item debitable to the same detailed head the net amount should be taken. See also Article 22.

1. To facilitate posting, each detailed head should be given a guide letter or a guide number, .all the detailed heads in an abstract or within the minor head of an abstract being given numbers or letters in a consecutive series. A symbol may be assigned to each detailed head if this course is preferred.

6) Such of the deductions shown on payment vouchers as have not been initially credited by transfer to the receipt heads concerned in the treasury accounts should be recorded in part (3) of the abstract.

1. Recoveries which are creditable to any of the detailed heads to which the payments on a voucher relate should not be treated as deductions for the purpose of this Article. See also Article .22.

2. Deductions shown in payment vouchers for subscriptions to Provident Funds which have not been accounted for as receipts in the treasury accounts should be recorded in an appendix in 'Form 3, the deductions for each fund and for the Sterling and Rupee branches of the same fund being posted and accounted for separately. From this appendix the total deduction for each fund relating to each district should be brought into the Deduction Register (Part (3) of the Abstract] and shown in the latter distinctly from deductions credited through the Treasury Cash Account. The appendix should then be passed on to the Fund Section with a certificate to the effect that the totals agree with the credits in the departmental abstract. The appendix supported by the requisite schedule may be sent to the Fund Section in two parts; the portion relating to the first schedule of payments being sent with a certificate of agreement after the compilation of the vouchers of that schedule and that relating to the second schedule into which the total deduc-tion of the first part also should be brought in order to give the monthly total, after completion of the departmental accounts.

Note.—The term "Fund Section” used in this rule denotes the section in an Accountant General's office which maintains the accounts of subscribers to the General Provident Fund and similar other Funds.

7) When all the vouchers of either schedule of payments have been posted in the Compilation Book, the column showing the total under each detailed head should be summed up, and, if the working is correct, the total should agree with the total of the schedule of payments after (a) deducting from the former the aggregate amount shown as deduction from vouchers for credit in Part (3) to Provident Funds, etc., and (b) adding to the result the amount of payments on account of refunds of revenue.

Note.—In the case of accounts which can conveniently be proved with the total payments of the months as entered in the second schedule of payments, because of the small size of the department or the small size of the district or for any similar reason, the proving of postings in the Compilation Book for each schedule may be forgone at the discretion of the Accountant General.

8) When the entries against a treasury in the Compilation Book have been posted and proved, the payments, for the month at the treasury under each detailed head except "Refunds" should be brought together in the Compilation Book for the first schedule. The monthly total under each head should then be posted in parts (4) and (5) of the abstract. The month's total payments as shown in the second schedule of payments should also be posted in part (5) as a minus entry under the suspense head "Departmental Adjusting Account" of the Department.

9) After the postings in parts (4) and (5) have been completed in the manner described above for each treasury, the detailed items should be independently cast across the pages to the total column and, if the entries have been made correctly, the total of both the parts against each treasury will agree with the difference between the amount of (a) recoveries from payment vouchers for credit to Provident Funds, etc., as posted in part (3) and.(b) payments at the treasury on account of refunds of revenue as posted in part (1).

10) When the departmental schedule of receipts of a treasury has been examined as to correctness of form and classification and the classification or the items appearing under the head "unclassified receipt" has been supplied, the amount shown in the schedule should be entered against the treasury concerned under proper heads on the receipt side of the abstract, those relating to part (3) being posted therein and the rest in parts (1) and (2). The total amount of payments appearing in the two payments schedules of the treasury on account of refunds revenue should be recorded at the same time in the relevant columns of part (1). The total receipt as shown in the receipt schedule should then be posted as a minus entry under the suspense head "Departmental Adjusting Account" of the department in part (2).

11) When the payment vouchers of both schedules of payments, as well as the schedule of receipts from a treasury, have been abstracted, the recoveries and receipts shown in part (3) should be transferred to parts (1) and (2), the total relating to each alone being posted against it.

12) After the postings in parts (1) and (2) have been completed in the manner prescribed in the two preceding Articles for each treasury, the detailed items should be cast across the pages to the total column and, if the entries have been made correctly the total against each treasury should be equal to the difference between the amount of refunds posted from the payment schedules and the amount of recoveries from the payment vouchers posted in part (3).

13) After the grand total of the transactions in all treasuries under each head as been made in parts (1), (2), (4) and (5), it shall be necessary to post all adjustments made through departmental abstracts, so that the departmental abstract should include monthly all transactions, of whatever nature, connected with receipts and payments of the department. These will be posted from the Compilation Book in the case of suspense slips, and from the combined Transfer Ledger and Abstract of the department, additions or deductions, as the case may be, being made under the various heads concerned.

14) The final stage in the completion of the abstract is the preparation of the proof sheets in parts (Q and (7) as prescribed in Article 3 (6) and (7).

EXAMINATION OF DEPARTMENTAL CLASSIFIED ABSTRACTS

15) On completion, the Departmental Classified Abstract, accompanied by the schedules of receipts and payments, vouchers and all supporting documents, Should be made over to the Superintendent, who should carefully check the classification of receipts and expenditure. The Classified Abstract so checked and passed by the Gazetted Officer in charge should be utilised as the basis of the Consolidated Abstract.

Note .—The term "Superintendent" or "member of the superintending staff" used in this volume means a Senior Accountant or Accountant in charge of a section or sub-section in an Accountant General's office.

1. For the purpose of this Article, the classification entered on the vouchers which the Superintendent and the Gazetted Officer have checked as part of their concurrent review may be treated as checked for the purpose of this review.

2. The Superintendent and the Gazetted Officer should see that the vouchers reviewed by them in respect of classification have been correctly posted in the Classified Abstract. In the case of those vouchers the audit of which is permissible after compilation of the accounts, this check may be exercised at the time the vouchers are reviewed. The postings of Gazetted Audit vouchers should be checked to the extent of the review done in the Gazetted Audit Department and the postings of the pre-audit vouchers should be checked to the extent of the review prescribed for post-audit vouchers received with the treasury schedules.

16) The due date for closing the Departmental Classified Abstract shall be the 14th of the month following that to which the accounts relate.

DEPARTMENTAL CONSOLIDATED ABSTRACT—FORM AND METHOD OF POSTING

17)

a) The next process shall be the preparation, in Form 47 of the Departmental Consolidated Abstract of revenue receipts and service payments as brought to account in the Departmental Classified Abstracts. Columns shall be provided for monthly progressive totals under major heads, minor heads, sub-divisions of a minor head, and detailed heads. In their proper places, columns shall also be provided for progressive totals under each sub-head of a Grant or unit of appropriation, against which appropriation audit is required to be conducted. Progressive totals for each sub-head of a Grant or unit of appropriation and for each major head should always be filled in, but in other cases progressive totals may be filled in at the end of the year or whenever they are necessary to supply departmental requisitions, to facilitate watch over actuals, or for any other pur-pose. Unnecessary totalling should be avoided whenever possible.

b) Every head of account, under the Revenue and Service heads concerned, for which a column is provided in the Departmental Classified Abstract, must appear in the

Departmental Consolidated Abstract also, and against it must be entered the total of the month's entries as there recorded.

18) The totals of the receipts and payments should then be checked with the corresponding totals in the Departmental Classified Abstract and, when these are agreed, the Consolidated Abstract should be sent to the Book Section. Similarly, after the preparation of June Final accounts, the Consolidated Abstract should be sent to the Book Section for the action indicated in Article 243.

1. No separate Consolidated Abstract need be prepared for the transactions brought to account in the Classified Abstract of treasury payments of the Public Works Department. These transactions should be incorporated in the general Consolidated Abstractor Public Works Transactions which may be maintained either in the Departmental Audit Section or in the Works Audit Department according to local convenience. See also Article 30.

Note.—The term "Book Section" or "Book Department" wherever used in this volume means the Section or Department of an Account office which prepares consolidated monthly and annual accounts for the account circle as a whole.

The term "Departmental Audit Section" wherever used in this volume means the Section of the Treasury Audit Department in an Accountant General's office, otherwise known as the Treasury Departmental Section, which compiles Departmental Abstracts.

The term "Works Audit Department " wherever used in this volume denotes the Sections in a Civil Account Office which compile the Classified Abstracts of Public Works transactions from the monthly accounts received from the Public Works Divisions (vide Chapter 2).

REVIEW OF CONSOLIDATED ABSTRACT

19) The Superintendent should scrutinise the Consolidated Abstract intelligently once a month and see whether the figures under any head are so abnormally high or low as compared with those of the previous months as to arise a doubt whether there has been misclassification or misposting. If any doubt is aroused he should carry out the necessary scrutiny with reference to the details of the doubtful items and should satisfy himself about the correctness of the figure. The results of this review should be reported monthly to the Gazetted Officer in charge on a date to be prescribed by the Accountant General.

TRANSFER ENTRIES

20) Corrections and adjustments within a departmental account should be effected by means of transfer entries in accordance with the procedure laid down in Chapter 19. If an item in a transfer entry has to be taken to a head in another Departmental account in the accounts of the same Government it should be classified in the transfer entry as pertaining to the suspense head " Departmental Adjusting Account" relating to the other department. The transfer entry with the necessary suspense slip should then be sent, for acceptance and return, to the section which maintains the Detail Book or Departmental Abstract in which the transferred item will be finally adjusted under the proper head. When received back with the acceptance, the transfer entry will be posted in the Combined Transfer Ledger and abstract in Form 52.

21) The section to which a transfer entry is sent with a suspense slip for acceptance should retain the suspense slip and deal with it in the same way as if it had been received with the departmental schedules of a treasury.

22) If an item of receipt or payment relating to the Central Government is wrongly included in the schedule of Provincial receipts or payments, the amount should be credited or debited, as the case may be, to the head “Adjusting Account between Central and Provincial Governments “in the Provincial Departmental Classified Abstract. At the same time the Departmental auditor concerned will prepare a transfer entry for incorporation in the Central section of the accounts, in which debit or credit for the amount in question should be given to the head " Adjusting Account between Central and Provincial Governments " by corresponding credit or debit either to the appropriate final head of account or to the relevant Departmental Suspense head, as may be considered necessary or suitable. Except as provided otherwise (vide Rule 2 to Article 89), this transfer entry should invariably be included in the Central accounts of the same month. This procedure applies mutatis mutandis when an item of Provincial receipt or payment is wrongly included in the schedule of Central receipts or payments.

23) If recovery relating to an overpayment of the current year be made by short payment of an item chargeable to the same detailed head, no separate adjustment shall be necessary. But such recoveries, if they are made in cash or by short payment of items not chargeable to the same detailed heads as were previously overcharged, as well as recoveries relating to overpayments of a previous year whatever the mode of recovery shall be credited in the first instance to the suspense head " Recoveries of Service Payments" and appear under that head in the Classified Abstract. This suspense head shall then be cleared by a transfer entry in the following manner ;—

a) by deductions from the current year's charge under the detailed head previously overcharged, if the recoveries/relate to overpayments of the current year.

b) by credit to the departmental receipt head concerned as receipts of the department or, in the- case of departments not having a corresponding receipt head, to the major head " XLVI.—Miscellaneous ", if the recoveries relate to overpayments of a previous year.

There shall be only one transfer entry each month for adjusting the recoveries of each department.

CHAPTER 2.—CLASSIFIED ABSTRACTS AND SUMMARIES OF PUBLIC WORKS AND FOREST TRANSACTIONS

Compilation of Classified Abstracts of Public Works Transactions 23

Central Transactions in Provincial Public Works Divisions 24

Registration of Details 25

Works Audit Summaries 26

Treasury Audit Summaries of Public Works Transactions 29

Consolidated Abstract 30

Classified Abstracts of Forest Transactions 31

COMPILATION OF CLASSIFIED ABSTRACTS OF PUBLIC WORKS TRANSACTIONS

23) The total receipts and disbursements shown in the monthly accounts received from the Public Works Divisions shall be posted in the Statement of Disbursers Accounts (see Chapter 6), the entries being made in the latter either individually for each Division or collectively for all the Divisions taken together as the Accountant General may deem convenient. The accounts shall then be utilised for posting the Public Works Classified Abstract shall be prepared in a form similar to that of other Departmental Classified Abstracts.

Note.—"The Provisions of Article 15 apply mutatis mutandis in the case of classified Abstracts of Public Works Transactions."

CENTRAL TRANSACTIONS IN PROVINCIAL PUBLIC WORKS DIVISIONS

24) The transactions relating to works of the Central Government which are carried out by the Provincial Public Works Department shall be accounted for in the monthly Divisional Accounts under the head " Adjusting Account between Central and Provincial Governments " the detailed particulars relating to their classification under the relevant receipt and expenditure heads being furnished in separate schedules accompanying the monthly account. A separate Classified Abstract for Central transactions shall be prepared from the particulars furnished in these schedules, such of the transactions as are adjustable on the books of another Account Officer being shown therein under the appropriate Remittance head.

REGISTRATION OF DETAILS

25) The Accountant General or Director of Audit and Accounts Works as the case may be shall prescribe the amount of detail to be recorded in the Classified Abstract in respect of Public Works transactions brought to account through the Monthly Accounts of Divisional Offices. In any case, it is essential that the Classified Abstract should be the main record, so far as the entire account circle is concerned, in respect of the following :—

1. receipts of the under mentioned classes, classified under major,, minor and detailed heads :—

Revenue Receipts;

Receipts and recoveries on Capital Account

2. refunds of Revenue, classified under major, minor and detailed heads;

3. other expenditure transactions, classified under major and minor heads, and such other heads of account as are declared to be units of appropriation, or are distinct suspense heads;

4. debt head (including remittance) transactions, classified under major and minor heads and sub-divisions of minor heads.

Other details may be recorded either in the Classified Abstract or in the Subsidiary Summaries maintained in the Works Audit Department known as Works Audit Summaries, provided that these details are recorded in some account and are not dispensed with altogether. It is permissible to utilise as summaries any of the broadsheets maintained in the audit sections. The object of these summaries is to make up any deficiency in the Classified Abstract and to facilitate the preparation of the statements required for the Finance Accounts and the Combined Finance and Revenue Accounts of the Central and Provincial Governments (see Chapter 21) as well as of any pro-forma annual accounts (see Appendices 2 and 3).

WORKS AUDIT SUMMARIES

26) In respect of details excluded from the Classified Abstract, it should not ordinarily be necessary to prepare every month a complete provincial summary of the transactions of all divisions of the circle of account; where such a summary is necessary oftener than three or four times in the year, it will usually be found more convenient to record the details in the Classified Abstract. Divisional summaries may, however, be prepared monthly or as often in the year as may be necessary for the purpose either of furnishing any statistical information required by Government or of facilitating the preparation of the provincial summaries. At the close of the year, it is essential that the total of the transactions of the year, for the entire circle of account, under each head excluded from the Classified Abstract, should be worked out through the Works Audit Summaries.

27) The summaries prescribed in the preceding Article should be prepared as indicated below :—

a) in respect of transactions of the classes enumerated below—from the audited Divisional Schedules pertaining thereto (see Chapter 4 of Volume III of this Code)—

Revenue and other receipts;

Suspense Accounts;

Deposits;

Takavi Works Advances;

Refunds of Revenue;

b) in respect of other transactions (including works expenditure included in the accounts of Deposits and Takavi Works Advances) from the Works Audit Registers prescribed by the Comptroller and Auditor General, which show all the necessary totals including those for detailed heads of expenditure subordinate to each unit of appropriation.

28) The forms of the summaries may be prescribed by the Accountant General, or Director of Audit and Accounts Works as the case may be according to local requirements, separate summaries being prepared in respect of Central Works carried out by the Provincial Public Works Department. In respect of revenue and expenditure transactions connected with works of the Departments of the Central Government named below, the execution of which is entrusted to the Public Works Department as a standing arrangement, and for

which the Accountant General or Director of Audit and Accounts Works as the case may be acts as the Sub-Account Officer of another civil Account Officer or of a non-civil Account Officer, suitable summaries may be maintained or compiled, whenever necessary, for furnishing such accounts or statistical information as may be required, by the latter Account Officers or other authorities.

Military Engineer Services;

Pakistan Air Force;

Railway Department;

Posts, Telegraphs and Telephones Department;

Archaeological Department

In writing up the summaries, the arrangement of the prescribed major, minor and detailed heads should be observed strictly; and as far as possible, the result brought out should be reconciled with the corresponding figures in the relevant Classified Abstract, the responsibility for this agreement being placed on a member of the superintending staff.

TREASURY AUDIT SUMMARIES OF PUBLIC WORKS TRANSACTIONS

29) Revenue and expenditure transactions of the Public Works Department which arc brought to account direct on the books of the Accountant General or Director of Audit and Accounts Works as the case may be will not enter the Monthly Accounts of Divisional Officers and will, therefore, be excluded from the Works Audit Registers as well as the summaries of the Works Audit Department. These transactions should .ordinarily be entered in the Departmental Classified Abstract' in full detail, but if the Accountant General or Director of Audit and Accounts works as the Case may be finds it more convenient, the details below the units of appropriation may-be excluded from the Departmental Classified Abstract, in respect of expenditure transactions, provided that suitable summaries are maintained in the Departmental Audit Sections in respect of the excluded details. Subsidiary registers will in any case, be necessary to summarise, in detail, the receipts relating to projects for which separate revenue accounts have to be maintained (vide paragraph 8 of Appendix 3).

CONSOLIDATED ABSTRACT

30) The next process shall be the preparation of the Consolidated Abstract of the Provincial Public Works transactions as brought to account in the monthly Classified Abstracts. The Consolidated Abstract shall be in the same form as the Consolidated Abstract for other Departments (vide Article 17) and the transactions brought to account in the Classified Abstract of the treasury payments of the Public Works Department shall also be incorporated in this Consolidated Abstract. The figures in the Classified Abstract of Central Public Works transactions shall be taken to the Consolidated Abstract relating to Central Department.

CLASSIFIED ABSTRACTS OF FOREST TRANSACTIONS

31) The transactions of the month shown in the Divisional Accounts should be posted in a Classified Abstract for each Forest Circle. The transactions accounted for by the Forest Officers under the heads "Book Transfers—Central" and "Book Transfers—Government of the Province of—" should be shown by the Accountant General in the Classified Abstract under the heads "Adjusting Account between Central and Provincial Government", "Inter-Provincial Suspense Accounts and West Pakistan Internal Adjusting Account" as the case may be. The Classified Abstract should contain columns in which

can be exhibited the transactions of each Forest Division in each month and also separate columns for the exhibition of month by progressive totals of the Circle. It should open. with the cash balance of each division as brought forward from the previous month's account, and the resulting balance should be proved by comparison with the total of the cash balance as certified in the Cash Accounts of the several divisions.

a) The provisions of Article 15 apply mutatis mutandis in the case of Classified Abstracts of Forest transactions.

b) The transactions arising in the Forest Divisions in West Pakistan, adjustable in the circle of account, other than that in which the Division is located, shall be classified by the Divisional Forest Officers under the head, 'Works Audit Suspense or 'West Pakistan Internal Adjusting Account' accordingly as the transactions are adjustable by the Directors, Audit and Accounts Works or by the Area 'Audit and Account Officers in West Pakistan'.

32) The accounts of the month being thus proved, the Classified Abstract should be utilised as the basis of the Consolidated Abstract which should be compiled through a separate classified abstract in which the total provincial figure under each head shall be worked out- The Accountant General will lay down the detailed Procedure for the compilation of, and the extent of the details to be re-Corded in, the Consolidated Abstract.

33) The accounts of Forest Officers' transactions should be incorporated in the accounts of the month to which they relate, and no departure from this rule should be permitted in respect of the accounts of any division except in unavoidable circumstances, such as very late receipt of the Divisional Officer's Cash Account.

Note .—The procedure described in Articles 31-33 above shall not apply to the accounts of the Forest Department of the Government of West Pakistan which have been departmentalised with effect from 1-7-1963. The accounts of the various Divisions of the Forest Department in West Pakistan will be initially consolidated by the Agriculture Department of the Provincial Go-vernment which will render a compiled and classified account to the Accountant General, West Pakistan. The detailed accounting procedure has in this respect been laid down in the Book entitled "Revised system of Accounting for West Pakistan Forest Department"

CHAPTER 3.—COMPILATION OF PRE-AUDlT PAYMENTS

Introductory 34

Payments by the Pre-audit Department 35

Receipt of Vouchers 36

Debt Head Classified Abstract 37

Transfer of Schedules of Vouchers to Departmental Audit Sections 38

Closing of Debt Head Classified Abstract 39

Treatment of Schedules and Voucher! in the Departmental Audit Sections

40

INTRODUCTORY

34) Claims of Civil Departments and of the Public Works Department in respect of other than works expenditure at some Provincial Capitals are submitted ' to the Civil Accountant General for Pre-audit and are paid by an order upon the Bank. The detailed procedure for dealing with such claims will be Such as may be prescribed by the Comptroller and Auditor General elsewhere. The rules in this Chapter prescribe the procedure for accounting for such payments and may be followed in Civil Account Offices, where the system of Pre-audit is in force, as far as circumstances permit, but option is allowed in regard to the method of preparing and proving the abstract of pre-audit payments; that is to say, the postings in the abstract may be made and proved at longer intervals,' provided that these operations are carried out not less frequently than in the case of a De-partmental Classified Abstract, namely, twice a month.

Note.—Deleted.

PAYMENTS BY THE PRE-AUDIT PAY DEPARTMENT

35) The cheques issued by the Pre-audit Pay Department should be classified' as Central or Provincial according as they are issued in respect of Central or Provincial payments. Payments made in cash by that Department on account of the Central and Provincial Governments should be met from Permanent Advance, held by the Accountant .General, for making pre-audit payments. This advance should be classified as Central and recouped by drawing Central Pre-audit cheques, adjustment being made periodically between Central and Provincial Governments in respect of Provincial Payments met from the Advance.

Note .—At the discretion of the Accountants General, Provincial Payments made from the Permanent Advances may be adjusted at the end of each working day by drawing of a Provincial Per-audit cheques for the total amount of-such payments, the cheque being "crossed", and made payable invariably by transfer credit to the Central Government under the head 'Pre-audit cheques',

RECEIPT OF VOUCHERS

36) At the close of each day, all bills paid by the Pre-audit Pay Department should be sent by it to the section preparing the Debt Head Classified Abstract of Pre-audit Pay Department with' separate memoranda in Form 4 for payments by cheque and those made in cash, each showing the aggregate amount of the payments in words and figures. The memoranda for Central payment should be separate from those for Provincial payments. On receipt of the vouchers with the memoranda the total of the payments should be checked at once in the following manner. The vouchers as they are received "should be sorted by departments, and the payments entered by carbon process in duplicate in the several departmental schedules of pre-audit payments (Form 5) the vouchers paid by cheques and those paid in cash, being entered in separate parts, and the total amounts brought together at the end of the day as shown in the form. The total net payment in these schedules should then be entered in a daily cash memorandum (Form 6) and the grand total struck. When found correct, the memorandum in Form 4 should be signed as "agreed" by a responsible officer and returned to the Pre-audit Pay Department as an acknowledgement for the vouchers received.

DEBT HEAD CLASSIFIED ABSTRACT

37) After the day's payments have been examined as prescribed in the preceding Article, the total gross payments of the day, as worked out in the several schedules (Form 5), should be posted in the Debt Head Classified Abstract of Pre-audit Pay Department (Form 7) under the departmental suspense heads concerned, the Abstract for Central transactions being kept separate from that relating to Provincial transactions. The recoveries and receipts shown in the schedules should be entered under the appropriate debt, remittance and suspense heads at the bottom of the Abstract, the total deductions relating to each head being posted against it. The postings should then be proved by agreeing the net payments with the total shown in the daily cash memorandum (Form 6).

In the case of deductions from Provincial bills creditable to the Central Government, the total amount of such deductions shall be shown under the head "Adjusting Account between Central and Provincial Governments" in the Provincial Classified Abstract, the corresponding adjustment against the Central Government under the heads "Adjusting Account between Central and Provincial Governments" and the relevant Departmental Adjusting Account head or other head concerned being shown in the Debt Head Classified Abstract for Central receipts. This procedure shall apply mutatis mutandis to deductions from Central bills creditable to the Provincial Government.

TRANSFER OF SCHEDULES AND VOUCHERS TO DEPARTMENTAL AUDIT SECTIONS

38) The Schedule of payments relating to each department should be totalled, and the upper sheets sent to the section concerned with the vouchers appertaining to them at such convenient intervals as may be determined by the Accountant General; but they must not be sent less frequently than twice a month. Simultaneously, memoranda of credits should be prepared from the schedules and sent to the departmental and other sections concerned for incorporation in their Classified Abstracts of receipts.

CLOSING OF DEBT HEAD CLASSIFIED ABSTRACT

39) At the end of the month, all the columns of the Debt Head Classified Abstract should be totalled and the amount of Pre-audit cheques issued added to the receipt side of the abstract. In case where the cash payments on account of Provincial are met from the fixed imprest for central payments subject to adjustment through the clearing accounts section of the Bank, an entry shall be made on the receipt side of the Provincial Abstract under the head, "Adjusting Account between Central and Provincial Governments" of an

amount equivalent to that met from the Central imprest. When this is done, the grand total of receipts - will be equal to the grand total of payments, and the Abstract thus completed and proved shall be made over to the Book Section for posting in the Detail Book.

TREATMENT OF SCHEDULES AND VOUCHERS IN THE DEPARTMENTAL AUDIT SECTIONS

40) On receipt of the vouchers, schedules, and the memoranda of credits in the Departmental and other sections concerned they shall be posted in the departmental abstracts in the same way as if they had been received with the accounts from a treasury.

CHAPTER 4.—BANK SHEET

Bank Account 41

Daily Sheet 42

Accounting 43

BANK ACCOUNT

41) At the headquarters of Provincial Governments, the Accountant General is in charge of the operations upon the accounts of the Central and Provincial Governments with Bank, and the Bank renders to the Accountant General two separate daily accounts of moneys received arid payments, including payments on Pre-audit cheques, made by it on behalf of Government, one for the transactions of the Central Government and the other for Provincial transactions including transactions on behalf of other Provincial Governments.

Note .—The Bank also renders daily accounts to the Comptroller, Northern Area in respect of the Accounts relating to his jurisdiction and to the Comptroller, Southern Area in respect of his circle of account.

DAILY SHEET

42) From the Bank is received each day in respect of Central and Provincial Governments—

1. a register of daily receipts and payments, which should be agreed with the Daily Account, vide clause (2) below and returned to the Bank after the Accountant General or any Gazetted Officer- authorised by him in this behalf has initialed the entries in token of verification;

2. an account of the receipts and payments, entered generally (as far as the Bank can conveniently do so) in accordance with the classification adopted in the Government accounts;

3. schedules giving further details of items entered in the accounts under heads which require special treatment in the Account Office (e.g. Accountant General's cheques, bills, Defence Services receipts, interest Payments, etc.); and

4. vouchers supporting the receipts and .payments.

ACCOUNTING

43) The procedure prescribed in Chapter 3 for dealing with pre-audit payment vouchers should apply mutatis mutandis in the case of vouchers and schedules received from the Bank.

44) The items in the Daily Accounts, after being verified against the vouchers and schedules, should be posted in separate daily abstracts for Central and Provincial transactions in such form as shall provide for the totalling of the daily entries under each head so that they shall form Debt Head Classified Abstracts for the month for Central and Provincial transactions respectively.

45) The net difference between the credits and debits in the Daily Account should be posted into the Register of State Bank Deposits (Central or Provincial, as the case may be) in Form 8. At the close of the month, the difference between the totals of the two« money

columns should be carried into the Monthly Debt Head Abstract, the head "State Bank Deposits—Headquarters—Central/Provincial" being credited debited as the case may be.

CHAPTER 5. ---DEPARTMENTAL CASH ACCOUNTS

Cash Account 46

Balances 48

Small Coin Depots 49

CASH ACCOUNTS

46) Besides the treasury accounts, the Divisional Accounts of Public Works and Forest transactions, the account of Pre-audit payments and the Bank Sheet, there are other accounts received from officers or departments in direct account with the Accountant General, such as Collectors of Customs, the Mint, Small Coin depots and sub-depots. These accounts should, as far as possible, be dealt with in the same way as treasury accounts, and the Classified and Consolidated Abstracts prepared in similar forms with suitable modifications, where necessary. The general statement of account should be entered in the Classified Abstract in the following form, the receipts being always equal to the payments:—

Month Receipts as per Classified Abstract

Payment as per Classified Abstract

Difference in Balance Initials

Opening balance Closing balance Decrease Increase

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

1. When an Income-Tax officer has to make refunds of income-tax by money order, he draws a cheque for the amount of the refund plus money order commission on the Treasury in favour of the Post Master and sends it to the Post Office along with the money order form or forms duly completed and the Post Office will then arrange to pay the amount of the refund to the refundee.

Each Income-Tax Officer shall submit monthly to his Account Officer a classified account of the refunds made by him by cheques during a month together with the paid refund vouchers and a list showing particulars of the cheques issued by him. These accounts should be given the same treatment as is accorded to Departmental accounts.

The charges shown in these accounts shall be adjusted by the Account Office under the prescribed heads subordinate to the head "Ill-Corporation Tax" and "IV—Taxes on Income other than Corporation Tax" by per contra credit to the head "Cheques and Bills—Departmental Cheques—Income Tax Officers" under "Section F—Deposits and Advances—Part IV—Suspense". The credit under the latter head will be cleared when adjustment is made under it of the debits appearing in the treasury accounts on account of cheques paid.

The amount of money orders which are returned by the Post Office as undelivered will also be shown by the Income Tax Officer in his monthly account duly classified and the Account Office will take these credits under the appropriate sub-head under the minor head "Deduct—Refunds" by per contra debit to the head "S—-Remittances—Miscellaneous Remittances—income-Tax Remittances".

Account Officers should maintain broadsheets in a suitable form so that the final adjustment of the outstanding* under the heads "Cheques and Bills—Departmental Cheques—Income Tax Officers" and "S—Remittances—Miscellaneous Remittances—Income Tax Remittances'' may be watched.

47) Where Central and Provincial Departmental officers submit separate subsidiary accounts for Provincial and Central transactions respectively the differences between receipts and payments in such accounts should not be shown as balances but should be taken under the head "Adjusting Account between Central and Provincial Government". These subsidiary accounts should eventually be incorporated in the relevant Departmental Classified Abstracts, the transactions being passed through the appropriate Departmental Adjusting Account head in the Central or Provincial section of the Accounts, as the case may be. In cases where no separate subsidiary Accounts are submitted by Departmental officers, the Accountant General may lay down the detailed procedure whereby Central transactions appearing in Provincial Departmental Accounts and nee vena shall be incorporated in the relevant Central or Provincial Classified Abstract

BALANCES

48) The balances of departmental accounts should not be shown as cash balance, but an entry should be made upon the receipt side of "Balance diminished, Rs. 00", or upon the charge side of "Balance increased, Rs. 00", so that the total of the receipt side may be equal to the total of the charge side. These figures should be credited or debited under the debt head "Departmental Accounts", except in the case of Small Coin Depot balances which should go to the head "Small Coin Depot Balances". The Calculations of "Balance diminished" or "Balance increased" should be recorded upon the account itself.

SMALL COIN DEPOTS

49) The accounts of small Coin depots and sub-depots as received should be examined and then pasted in a file, so arranged that the accounts of the same depot or sub-depot may be found together. The Accountant General should prepare from these accounts one general Classified Abstract of the depots in his province in Form 9, and should include in his monthly Cash Balance Report relating to the Central Government a memorandum showing the balances of the several kinds of small nickel, and bronze and copper coins and decimal coins, separately in each depot or sub-depot. The Classified Abstract should be posted under the following heads:—

Small Coin Depot Remittance.—(Coins remitted within the same Province).

Mint Remittances.—(Coins remitted to or from Mint; this head will appear in the accounts of the Accountant General, West Pakistan only).

Foreign Remittances.—(Coins remitted to or from another Province.) Small Coin Depot Balances.—Nickel coin balance decreased or increased Bronze and Copper coin balance decreased or increased).

Note .—Small Coin Depot remittances which are in transit at the end of a month should not be adjusted in the accounts in the manner prescribed in Article 83 for other local remittances to transit, but should be left outstanding under the head "Small Coin Depot Remittances”.

CHAPTER 6.—STATEMENT OF DISBURSERS' ACCOUNTS

Posting the Statement—

Treasury and Departmental Accounts 50

Local Remittances in Transit 53

Inward Settlement Account and Exchange Account Abstracts 54

Completion in the Book Department 55

Check of Totals 57

POSTING THE STATEMENT

Treasury and Departmental Accounts

50) The last stage before handing over the Cash Account and the List of Payments of a treasury to the Book Department should be the posting of the balances and the totals in the Statement of Disbursers' Accounts. This statement should be maintained in Form 10 separately for Central and Provincial transactions. Each district auditor, as he completes his examination of a treasury account, should post in the Central or Provincial Statement, as the case may be,, the entries of Central and Provincial transactions relating to the treasury, the figures-being taken from the Closing Abstract appended to the Cash Accounts.

Note.—The term "district auditor” used in this Article is the designation of the clerk in a, Civil Account Office who is responsible for the adjustment of the entire treasury accounts of a. district.

51) Similarly each auditor, as he completes his Departmental and Debt Head Abstracts, should post in the relevant Statement of Disbursers' Accounts the total receipts and payments which must be equal, from the receipts and payments Abstracts respectively. If the number of departmental abstracts in an account circle is large, a separate sheet in Form 10 may be maintained for the departmental abstracts alone and the totals from this sheet may be posted into the main form.

52) The entries in the Statements of Disbursers' Accounts should be made w the same order as is observed in the Cash Balance Report. The Bank Account should come first, arid after it the district accounts, the Departmental Adjusting Accounts, and the various departmental accounts in detail; but, as the Bank Account, the Departmental Adjusting Account and the various departmental account have no balances, the only columns to be filled in against them will be the receipts, and disbursements columns, the entries in which will be equal.

Local Remittances in Transit

53) Next in order to the departmental accounts should come the head "Remittances in Transit—Local", which being a sub-head of "V.—Cash Balances'* functions like a disburser or officer holding a portion of the Government balances. Its opening balance will be the amount of local remittances in transit at the beginning of the month and its closing

balance that outstanding at the end of it; and these amounts taken from the Remittance Check Register maintained separately 'in a prescribed form should be posted accordingly. The entire amount of the opening balance should then be posted under disbursements, and that of the closing balance under receipts (care -being taken that the amounts entered here as receipts and disbursements are also posted into the Detail Books as receipts and disbursements, respectively, under the head "Remittances in Transit—Local").

INWARD SETTLEMENT ACCOUNT AND EXCHANGE ACCOUNT ABSTRACTS

54) The totals from the Abstracts of Inward Settlement Accounts should then be posted in the relevant statement. The totals in the Exchange Account Abstracts should be entered in the Central Statement only.

COMPLETION IN THE BOOK DEPARTMENT

55) The Statements of Disbursers' Accounts must be completed in the Book Department by the entry in them of the amounts which pass into the Detail Books through the Combined Transfer Ledger and Abstract. An abstract, in the following form, of the entries in that Abstract must be drawn up at foot of that document:—

Debits Nature of heads Credits

A

Deduction from Receipts

B

Additions to Disbursements

C

Additions to Receipts

D

Deduction from Disbursements

Rs. Ps.

323.00

Rs. Ps.

1,247.00

1,117.00

Revenue Heads

Service charges

Debt and other heads

Total

Total Debits and Credits

Rs. Ps.

134.00

1,832.00

Rs. Ps.

721.00

323.00 2,364.00 1,966.00 721.00

2,687.00 2.687.00

Column C diminished by Column A 1,643

Column B diminished by Column D 2,687

The figures are inserted to show how the calculations should be made. Those in the first three lines should be taken, by totaling, from the Combined Transfer Ledger and Abstract; the fifth line will be found, on each side, by adding the pair of figures in the fourth line, and must be

agreed, before going further, with the totals of the Combined Transfer Ledger and Abstract; the figures in the sixth and seventh lines will be brought out, by substractlon, from the fourth-

The figures in the last two lines (which will always be equal), should then be posted in the Statement of Disbursers' Accounts against the head “Transfers ".

Note .—In an Account Office where the departmental system of accounts has been introduced the drawing up of the abstract may be discontinued at the discretion of the Account Officer.

56) Lastly, the balances under the head " State Bank Deposits—^Provincial *' should be entered in the Provincial Statement, the debit or credit balances under this head being entered in the column " Receipts " or " Disbursements ", as the case may be, and the closing balance of the previous month being entered in the column opening balance. Care should be taken to enter in the Detail Book against the head " State Bank Deposits " under Receipts or Payments, as the case may be, the amounts shown in the Statement of Disbursers Accounts under this head. The transactions relating to " State Bank Deposits—Central" will be shown in the Statement of Disbursers' Accounts prepared by the Accountant General Pakistan Revenues, and not in the Statement of Provincial Accountants General.

CHECK OF TOTALS

57) The form thus prepared will bring together the aggregates of the month's receipts and payments with the opening and closing balances of all officers rendering accounts to the Accountant General, and so furnish an effective check on the grand totals of the several Consolidated Abstracts as made out in the Abstract of Major Head Totals prescribed in Article 241. The latter shows the amounts received and paid on all accounts, the Statement of Disbursers' Accounts the amounts received and paid by all Accountants. The grand totals of receipts and payments in both should therefore be equal.

CHAPTER 7. ---GENERAL RULES AND PROCEDURE APPLICABLE TO EXCHANGE ACCOUNTS

Introductory 58

Nature and scope of Exchange Accounts 59

Vouchers accompanying Exchange Accounts 70

Inter-departmental Adjustments 73

Transactions with Pakistan States and Foreign Governments 76

Settlement Account transactions wrongly included in Exchange Accounts 77

Cash remittances between Account Circles 78

Watching of Adjustments 79

Exchange Account for June 80

Exchange Account for June Final and Supplementary 81

Due dates 82

INTRODUCTORY

58) The several kinds of accounts through which transactions arising in one account circle will be passed on to another account circle for adjustment are:—

1. Exchange Accounts; and

2. Accounts of Inter-Government Adjustments consisting of the Account of Inter-Provincial Suspense and the Adjusting Account between Central and Provincial Governments. These accounts are otherwise known as Settlement Accounts.

The general rules and procedure applicable to Exchange Accounts are set out in this Chapter.

The Account Current between England and Pakistan is also to « regarded as of the nature of an Exchange Account, but the rules and procedure applicable to it are set out separately in Chapter 16. The rules and procedure relating to the settlement accounts-mentioned above are contained in Chapter 8.

NATURE AND SCOPE OF EXCHANGE ACCOUNTS

59) The Exchange Accounts procedure with its system of original and responding debits and credits shall be operative only within the sphere of the accounts of the Central Government and shall be utilised for the settlement of transitions between different central account circles, namely, Central (Civil), Defence and Posts, Telegraphs and Telephones.

60) Exchange Accounts shall comprise not only accounts between account circles which exchange accounts direct with each other but also accounts between account circles which exchange their accounts through another account circle with which both parties are in direct account.

61) An Exchange Account should purport to be an extract from the books of the Account Officer who despatches it and to show the amounts he has passed to the debit or credit of the other party to the account with any necessary explanation of the credits and with documents supporting the debits-

62) The routine of an Exchange Account shall be as follows: A, in his accounts, debits a certain charge to "Exchange Account between A and B" and will send an extract from his accounts, including this charge, to B; B, accepting the charge, will debit it to its proper head by credit to "Exchange Account between A and B", and send an account including this credit to A; no further entries, in account will be required to complete the transaction. But if A, after debiting B, discovers before the accounts for the year are closed that the charge should be debited elsewhere, he will in' his next account, debit the proper account by minus debit to "Exchange Account between A and B", thus cancelling the original debit raised by him. It may happen that B may credit A in the same month in which A debits B.; In this case the two original entries will answer each other, and no further adjustment will be required.

Note 1.—An Exchange Account being an extract from books which are posted monthly can only be sent monthly and supplementary statements of omitted credits or debits are impossible errors, if any, necessitate debits or credits to other heads, and so, must be corrected in the accounts of other months. The Exchange Account for June will be an exception; the June, Preliminary accounts will report the effect of all transactions known up to date of completion of the • preliminary Consolidated Abstract, whereas the final account for June will show the effect of all transaction which are afterwards brought into the same year's accounts and, will especially include the responses to the preliminary inward accounts.

Note 2.—Erroneous debits or credits adjusted in the accounts of a previous year should be written back by fresh credits or debits and not by minus debits or minus credits.

Note 3.—The total debits and credits in an Exchange Account must tally with the corresponding entries in the Consolidated Abstract and the Ledger. No differences should on any account be allowed and if any occur they should be investigated and reconciled.

63) The following is list of authorised exchange accounts :—

Exchange Accounts between

Civil and Civil Each Civil Accountant General with each other Civil Accountant General.

Ditto Civil and Posts Telegraphs and As detailed in the AnnexureTelephones to Chapter

Ditto Civil and Defence Services

Each Civil Accountant General with each Defence Account Officer.

Ditto Defence Account Officers

Each Defence Account Officer with each other Defence Account Officer.

Ditto Posts, Telegraphs and Telephones and Defence

As detailed in the Annexure to Chapter 14.

Services.

Note .—Due to the abolition of the head, "Exchange account with Railways", the Exchange accounts connected with (i) Civil and Railways", (ii) "Railways and Posts, Telegraphs and Telephones" and (iii) "Railways and Defence Services", have been deleted from this list. See also Chapter 13 of this Code.

64) The heading or name of each Exchange Account is fixed and shall remain the same whether it appears on the books of one party to the account or on those of the other party ; thus the account which is exchanged between the Accountant General, Pakistan Revenues, and the Accountant General, West Pakistan, shall be called "Exchange Accounts between Pakistan Revenues and West Pakistan" and never "Exchange Accounts between West Pakistan and Pakistan Revenues " the Pakistan Revenues side shall be the first side of the account and the West Pakistan side the second side.

65) The instructions contained in Chapter 10 regarding the form and treatment of Exchange Accounts shall apply generally to the treatment of all Exchange Accounts; special rules applicable in any 'case shall be such as are given in the special ;chapter relating to the Exchange Accounts concerned.

66) As a general rule no item of receipt or payment should appear in an Exchange Account when no change in incidence is involved. Except in the cases, noted below, all transactions pertaining to the Central Government should be adjusted in the Central section of the books of the Accountant General in whose circle they are received or paid.

i. Transactions pertaining to Defence Services (including Military Engineer Services and the Pakistan Navy), the Posts, Telegraphs and Telephones Departments should be passed on for adjustment to the Account Officer of those departments.

ii. The transactions mentioned below, which are required to be brought together in a single account for the whole of Pakistan should be passed on for adjustment through the Exchange Account to the Account Officer named against each:

a) transactions referred to in Article 148 — to the Accountant General, Pakistan Revenues;

b) Deleted;

c) refunds made on the authority of refund orders issued by the Collector of Customs, Karachi, on account of Pakistan import duties on trade goods transmitted to Kashmir and Foreign territories — to the Accountant General, Pakistan Revenues;

d) transactions on account of the Mines Department — to the Accountant General, Pakistan Revenues and the Comptroller Southern Area;

e) Deleted;

f) Deleted;

g) transactions relating to the Opium Department — to the Accountant General, West Pakistan;

h) the transactions relating to the Opium Department to the Accountant General, East Pakistan:

i) the transaction of the Income Tax Department, appearing in the treasury accounts of Northern Area, West Pakistan should be passed on to the Accountant General, West

Pakistan. Lahore while similar transactions relating to /Southern Area, West Pakistan should be passed on to the Accountant General, Pakistan Revenues;

j) interest on Public Debt of Central Government paid in the province in Pakistan will be finally accounted for on the Books of the Accountant General, Pakistan Revenues, and should be debited to him in the Exchange Accounts.

While similar transactions relating to Quetta, Kalat and Southern Areas should be passed on to the Accountant General, Pakistan Revenues.

67) The entries made in an Exchange Account will either be original entries or responding entries. An original entry is one in connection with which cash is either received or paid or for which a transfer adjustment is made for stores or labour supplied; it may also be a write-back. A responding entry is a response to an original entry and may also be a write-back.

68) A responding debit or credit should not, ordinarily appear in Exchange accounts, in anticipation of the original credit or debit in the accounts of the other party. But any two Account Officers may arrange in respect of any particular class of transactions, to afford credit in advance of the debit or vice versa, care being taken to prevent double adjustments.

Note 1.—An Account Officer to whom an advance made to Government servant in another circle is debited through Exchange Account may, if he receives intimation of the advance earlier take it to the relevant head and afford anticipatory credit to Exchange Account.

Note 2.—Deleted

Note 3.—Deleted

69) Subject to the exceptions mentioned below and to any other exceptionswhich may be authorised by the Comptroller and Auditor General, net paymentsonly shall be entered in the account passed on to the other party to the ExchangeAccount.

i. In the case of deductions on account of Income Tax, Postal Life, Insurance Fund, the I. C. S. Family Pension Fund, the Superior Services (India) Family Pension Fund, the Indian Military Service Family Pension Fund, the Indian Military Widows' and Orphans' Funds, rent of public buildings (including electric installations, water supply, etc.) from the pay, establishment and pension bills, which are to be passed on to another account circle for adjustment, the Civil Accountant General in whose circle the bills are paid should credit the deductions to the relevant head and pass on the gross amount of the bills to the other party to the account-

ii. In cases, where the entire amount of a bill for leave salary is debitable, to the Defence Department, the gross amount should be passed on to the nearest Defence Account Officer, any recoveries on account of Income-tax and other deductions being adjusted in the books of the paying Account Officer, or where under any rule or order, such credits are adjustable on' the books of a different Account Officer passed on to the Account Officer concerned.

Vouchers Accompanying Exchange Accounts

70) When a charge is paid in one account circle and is passed on through the Exchange Accounts to be adjusted in another circle, the Account Officer of the paying circle shall be responsible for obtaining a voucher which is correct in point of from, and which sets forth

the charge with sufficient detail and clearness and also for the arithmetical correctness of the calculations in the bill. Unless it is expressly provided otherwise, vouchers must be forwarded to the adjusting Account Officer in support of the debits in the Exchange Account. It is not necessary for the Account Officer finally adjusting the charge to check the arithmetical calculations of the vouchers.

71) Cheques issued by Disbursing and Account Officers of the Defence Department, should after audit be passed on to the Military Accounts Department in support of the debits in the Exchange Accounts. Cheques issued on civil treasuries by other officers not rendering accounts to the Civil Accountants General will-not be passed on in support of the debits in the Exchange Accounts but will be retained by the Civil Accountants General for audit and final custody. The treasury schedules of these cheques should be compared carefully with the cheques before the schedules are passed on with the Exchange Accounts.

72) The adjusting Account Officer should not reject an item because the voucher is not in order or is wanting; it should be accepted and adjusted but placed under objection. The chief question for the adjusting officer to decide should be whether the entry properly belongs to the accounts kept in his office and if on the face of the account he cannot say that the item is not adjustable on his books he should accept it and adjust it against the proper service head ; though if it be imperfectly vouched or described, or seem rather to belong to another account circle he should enter it in the outgoing objection statement or, if necessary, address the disbursing officer direct.

INTER-DEPARTMENTAL ADJUSTMENTS

73) In the case of services rendered or stores supplied by one Department of the Central Government to another for which adjustment in accounts is permitted, the serving department should take credit in its accounts by debit to the-department served. The debit should at once be accepted in the accounts of the latter and adjusted to the proper head of account. As an exception to this rule, original credits should be afforded in respect of the cost of maps issued by the map offices, to departments of the Central Government.

74) The cost of stationery supplied to and printing work done for the paying departments of the Central Government, such as Posts, Telegraphs and Telephones and Defence Departments, etc., by the Central Stationery Office and the several presses of the Central Government should be debited to the several departments by the Civil Accountant General concerned, through the monthly Exchange Accounts with the respective Account Officers. If the monthly debits raised by the Civil Accountant General in his Exchange Accounts are based on approximate figures only supplementary debits may be raised by him annually, before the accounts are finally closed against the several Departments for the adjustment of any differences between the actual charges for the whole year and the approximate charges included in the monthly Exchange Accounts. Any adjustments which remain outstanding even after the close of June Final accounts sh6uld be carried out in the accounts of the following year.

75) The vouchers for charges for stationery supplied from the Central Stationery Stores to paying departments of the Central Government will be sent by the Central Stationery Stores direct to the Account Officers concerned and the numbers and dates of the forwarding letters should be quoted against the items of debits appearing in the Exchange Accounts in respect of them. No vouchers will, however, be sent in support of debits for the cost of printing work (including he cost of stationery used in printing) raised in the Exchange Accounts.

TRANSACTIONS WITH PAKISTAN STATES AND FOREIGN GOVERNMENTS

76) If an Account Officer in whose circle a transaction on behalf of a Pakistan State arises is not in account with the State, he should pass on the transaction through the Exchange Account to the Account Officer who has been nominated for settling accounts with that State—vide Annexure to Chapter 9. This procedure shall apply mutatis mutandis to transactions with Foreign Governments.

SETTLEMENT ACCOUNT TRANSACTIONS WRONGLY INCLUDED IN EXCHANGE ACCOUNTS

77) If a civil Exchange Account received by a Provincial Accountant General contains an item which should have been passed on to him through the Inward Settlement Account, it will not be necessary to ask the originating Account Officer to write it back and pass it on through the correct account. Such an item should be adjusted by the Accountant General receiving the account to the proper head, necessary adjustments between Central and Provincial balances effected by being him in the usual manner.

CASH REMITTANCES BETWEEN ACCOUNT CIRCLES

78) Remittances of cash between places which are situated within the jurisdiction of different account circles, other than currency remittances, shall not be adjusted through the Exchange Accounts. In respect of such remittances the Account Officers at both ends should operate on the head "Foreign Remittances” and the adjustment under this head should be watched centrally by the Accountant General, Pakistan Revenues.

WATCHING OF ADJUSTMENTS

79) Both Account Officers, between whom an account is exchanged, shall be equally responsible for the clearance of each item passing through it and both should keep a watch over the progress of adjustment on the plan prescribed in Articles 144 to 146. Objections should be intimated by one party to the other through Objection Statements—vide Article 142.

EXCHANGE ACCOUNT FOR JUNE

80) Every effort should be made to clear the Exchange Account items within the year of account. The Objection Statements relating to the preliminary accounts of June must be despatched promptly after receipt of accounts and the objections must be as promptly answered; any new items which may come to light should be made the subject of correspondence; but no Accountant General should make an adjusting entry on account of an item mentioned in correspondence, in anticipation of its appearance in an Exchange Account, unless the other office states distinctly that it will appear in his account.

EXCHANGE ACCOUNT FOR JUNE FINAL AND SUPPLEMENTARY

81) The final Exchange Account for June need not detail the items of the preliminary account, but must open with its gross debit and gross credit. This Exchange Account should include responding entries only and no original entries should appear except with the consent of the other party to the Account.

Any corrections or adjustments found necessary after the despatch of the June Final Exchange Account may, if the other party to the account agrees, b; communicated by means of a Supplementary Exchange Account.

DUE DATES

82) The dates of despatch of Exchange Accounts by the Civil, Posts, Telegraphs and Telephones and Defence Accounts Officers shall be as given in the following statement:—

Name of the Account Officer despatching the

account

Due date for accounts from July

to May

Due date for Accounts for June

preliminary

Due date for accounts for June Final Remarks

A B C

Civil Account Officers other than Accountant General, Pakistan Revenues

25th of the next month for account with the Accountant General, Pakistan Revenues except in the case of the Audit Officer Industries, Supply and Food who sends out the account or the last day of the next month; last day Of the next month for account with Posts, Telegraphs and Telephones Account Officers and 3rd of the second month for other Exchange Accounts.

25th July for account with the Accountant General, Pakistan Revenues: except in the case of the Audit Officer Industries, Supply and Food who sends out the account on the last day of the month: 31st July for account with Defence and Posts, Telegraphs and Telephones Account Officers and 3rd August for other accounts.

15th September

Accountant General Pakistan Revenues.

18th of the second month.

18th August 22nd September.

Posts Telegraphs and Telephones Account Officers.

Last day of the next month.

31st July. 15th September.

Defence Account Officers other than Controller of Naval Accounts.

5th of the second month.

5th August

1st October

Controller of Naval Accounts.

25th of the next month.

25th July

CHAPTER 8.--1NTE.R-GOVERNMENT ADJUSTMENTS

Introductory

83 Adjustment of certain fees, etc., col-lected by Provincial Governments onbehalf of the Central Governmentand paid by the latter to the former

95

Transactions between Central and Provincial Governments

84 Adjustment of repayment of debt byProvincial Governments to the Central Government

96

Periodical adjustments of Inter-Government transactions through the Bank

86 Adjustment of net disbursements in the United Kingdom on behalf of Pro-vincial Governments

97

Succeeding transactions 88 Transactions under the head "Inter- Provincial Suspense Accounts"

98

Register of Adjustments with the State Bank and Advice of Adjustments to the Bank

89 Sub-heads under the head "Inter-Provincial Suspense Accounts"

99

Clearance of the head "Adjusting Account between Central and Pro-vincial Governments"

90 Clearance of Inter-Provincial transac-tions through the Bank

100

Adjustment of pensionary charges recoverable from Provincial Governments but charged in the first instance on Central (Federal) Revenues under certain Sections of the Act

92 Broadsheet of State Bank DepositsCentral Accounts Office State Bank Suspense

101

Adjustment of the share of Jute Export Duty payable to Provincial Governments

93 Form of Settlement Accounts 102

Adjustment of grants from the Central to Provincial Governments

94 Disposal of Settlement Accounts 108

Objections 110

State Bank of Pakistan Remittances 110A

INTRODUCTORY

83) The general outline of the procedure connected with the settlement of transactions between a Provincial Government and the Central Government and between one Provincial Government and another is set forth in Chapter 2 of Volume I of this Code. The method by which transactions between Governments should be settled through the adjustment of their balance with the Bank, and the detailed accounting procedure relating to such settlement are described in this Chapter.

For the sake of convenience the method of "settlement of transactions connected with the issue and payment of telegraphic transfers, drafts, etc., on State Bank Account is also described in this Chapter.

TRANSACTIONS BETWEEN CENTRAL AND PROVINCIAL GOVERNMENTS

84) Save as otherwise provided in respect of a/iy particular classes of transactions (as, for instance, in Articles 92 to 97), all transactions adjustable between the Central and Provincial Governments shall be initially brought to account in the Central and Provincial accounts under the major head "Adjusting Account between Central and Provincial Governments". Ordinarily, for each debit or credit under this head in the Provincial Section of an Accountant General's books there shall be a corresponding credit or debit under the same head in the Central Section and vice versa. See also Rule 2 to Article 89.

Note.—An original credit or debit appearing under the head "Adjusting Account between Central and Provincial Governments ' in the accounts of a Government will denote the amount payable by or to that Government to or by the other Government

Note 2.—Deleted

85) Transactions originating in the accounts of a Central Treasury or of a Central Departmental Disbursing Officer rendered to a Provincial Accountant General which are adjustable in the accounts of a province kept by another Accountant General should be passed by the former Accountant General through the Central and Provincial sections of his books under the head "Adjusting Account between Central and Provincial Governments", the debit or credit in the Provincial Section being set off by credit or debit to the head "Inter-Provincial Suspense Accounts" through which the transactions will be passed on to the province concerned for adjustment. Book transactions arising in the Central Section of the accounts of a Provincial Accountant General which are adjustable in the provincial accounts kept by another Accountant General should be passed on to the latter through the Exchange Accounts. .

1. In the case of supplies by the Central Stamp Store to Provincial Governments, the Accountant General of the Government receiving the supplies should adjust the cost of such supplies against the balances of that Government and afford the original credit through the Exchange Account to the Accountant General, Pakistan Revenues for adjustment.

PERIODICAL ADJUSTMENTS OF INTER-GOVERNMENT TRANSACTIONS THROUGH THE BANK

86) Central transactions originating in Provincial non-bank treasuries and sub-treasuries will be intimated to Accountants General by Treasury Officers weekly or at other prescribed periodical intervals vide Article 117 of Volume II of this Code. These transactions should be consolidated by the Accountant General in Part I of the Register of Adjustments with the State Bank (Form 11) and advices should be sent by him weekly or at other

prescribed intervals to the Central Accounts Section of the Bank for making necessary transfers between the balances of the Central Government and of the Provincial Government. Other inter-Government transactions whether appearing in the Treasury, Departmental or Exchange Accounts or originating in the books of the Accountant General should usually be advised to the Central Accounts Section of the Bank for ad-justment once a month as soon as the accounts of a month are closed, through by mutual agreement between the Governments concerned and in consultation with the Bank, arrangements may be made to effect adjustments through the Bank at more frequent intervals.

Note.—If the State Bank desires, specimen signatures of the Account Officers signing the advices may be supplied to the Bank.

87) The Central Accounts Section of the Bank will carry out adjustments in its accounts for a month if the necessary advices relating to that month are communicated to it not later than the seventh of the succeeding month, the advice issued on that date by distant provinces being sent by telegram. On the 7th of each month (except July) or on the previous working day, if the 7th happens to be a holiday a memorandum should invariably be sent to the Central Accounts Section of the Bank intimating the number and date of the last advice sent to the Bank for adjustment in the accounts of the previous month. The special procedure for sending advices in respect of June transactions is laid down in the following Article.

SUCCEEDING TRANSACTIONS

88) Inter-Government adjustments in respect of transactions pertaining to a financial year will not be carried out by the Bank in the accounts of that year if the necessary advice is not sent so as to reach it on the 15th of July of the succeeding year at the latest. Special steps should, therefore, be taken to collect and settle so far as possible all cash and book transactions involving inter-Government adjustments that originate towards the close of the year and to advise the necessary transfers to the Central Accounts Section of the Bank by the 1 5th of July. The Accountant General should obtain in proper time from treasury officers and Departmental Disbursing officers rendering accounts to him returns of inter-Government transactions taking place in June in advance of the submission of accounts for that month. Similarly, in respect of provincial transactions arising in the accounts of the Posts, Telegraphs and Telephones and Defence Account Officers for May and June the Accountant General will receive advance schedules by 25th June and 10th July respectively (vide Articles 166-and 187). The inter-Government transactions thus collected from the different sources and those arising from a preliminary audit of treasury and departmental accounts for June should be advised in batches to the Central Accounts Section of the Bank on the 5th, 10th and 15th of July by telegram, if necessary, or on the previous day if any of these dates is a holiday, for necessary adjustments against the balances of the Governments concerned in the accounts of June. An advice of adjustment should invariably be sent to the Central Accounts Section of the Bank on each of these dates, a nil statement being rendered when there are no adjustments to be communicated. The last advice to be issued on the 15th of July should include a certificate of the Accountant Genera that no further adjustment will be intimated to the Bank for inclusion in the Accounts of the previous financial year.

As inter-Government transactions pertaining to a financial year 'will not be settled and finally adjusted in the accounts of that year if they come to notice after 15th July of the following year they should be left outstanding under the head "Adjusting Account between Central and Provincial Governments" or under "Inter-Provincial Suspense Accounts", as the case may be, in

the section of the accounts in which they originate, but care should be taken to see that these outstandings are cleared at the earliest possible opportunity in the accounts of the following-year through the requisite advices to the Bank.

REGISTER OF ADJUSTMENTS WITH THE STATE BANK AND ADVICE OF ADJUSTMENT TO THE BANK

89) Transactions involving adjustments between the Central and Provincial Governments through the Bank should be collected by a Provincial Accountant General in a Register of Adjustments with the State Bank (Form 11). In Part I of the Register should be entered in appropriate columns the receipts and payments on account of the Central Government in non-bank treasuries and sub-treasuries intimated weekly or at other prescribed intervals by Provincial Treasury Officers The net total of the debits or credits worked out in this Part should be taken at the end of each period to Part II of the Register in which the unadjusted balances Of the previous month under the head "Adjusting Account between Central and Provincial Governments" as worked out in Part 111 of the Register should also be brought forward. Adjustments between Central and Provincial Governments which are initiated by the Accountant General with the Bank but which are not passed through the head "Adjusting Account between Central and Provincial Government" (vide Articles 93, 94 and 96) should also be entered in Part 11 in the appropriate column. Advices of adjustment in Form 12 should then be prepared .on the basis of figures worked out in this Part and sent to the Central Accounts Section of the Bank for the necessary transfers between the balances of the Central and Provincial Governments, a copy of the advice being simultaneously forwarded lo the Accountant General, Pakistan Revenues.

Part III of the Register should bring together the debits and credits under the head "Adjusting Account between Central and Provincial Governments" brought to account in the Treasury, Departmental, etc., accounts and abstracts of the Provincial section. The total debits and credits worked out in this part should be agreed with the Provincial Detail Book and the unadjusted balance at the end of the month should be transferred to Part II of the Register of the next month for inclusion in the next advice to the Bank.

Note.—In lieu of the Register prescribed in this Article, the Accountant General, Pakistan; Revenues, may maintain a simplified register in a form prescribed by the Comptroller and Auditor General.

In lieu of Part I of the Register, the Accountant General, East Pakistan, has been authorised to maintain a separate register wherein the relevant figures from Treasury, Departmental and other accounts are consolidated.

A separate register consisting of only one part corresponding to Part II of the Register will be maintained by the Accountant General, Pakistan Revenues for watching the clearance of certain transactions between the Central Government and other Provincial Governments in res-pect of which money settlement is effected at his instance; e.g., London transactions of Provincial, Governments; distribution of Provincial Governments, share of the Central Sales Tax. A similar-procedure may be adopted by other Accountants General in dealing with any transactions of a similar nature.

1. Part III of the Register may, at the discretion of the Accountant General, be posted direct from Parts I and II of the Provincial Detail Book, in that case the unadjusted balance at the end of the month worked out in the Register should be agreed with the Provincial Ledger.

2. The totals of debits and credits under the head "Adjusting Account between Central and' Provincial Governments" appearing in the Central section of a Provincial Accountant General's, books should agree with the totals of credits and debits appearing under the same head in the Provincial section, and the Accountant General should see that this agreement is effected every month.. In making-this agreement allowance should necessarily have to be made for differences which may arise in certain cases; for example in the accounts of June differences may arise owing to the fact that transactions of a year between Central and Provincial Governments which come to notice after the 15th July of the following year may be adjusted under this head in the Central/Provincial section without a corresponding adjustment being made in the Provincial/Central section pending clearance in the following year's accounts, vide Article 88.

3. The advices of adjustments (Form 12) relating to a financial year issued to the Bark should be numbered serially for each month.

CLEARANCE OF THE HEAD "ADJUSTING ACCOUNT BETWEEN CENTRAL AND PROVINCIAL GOVERNMENTS".

90) When a Provincial Accountant-General receives intimation from the Central Accounts Section of the Bank in Form 13 that adjustment against the balances of the Central Government and of his province has been made in its books-as advised by them, the net debit or credit adjusted by the Bank against the balance of his province should be credited or debited in the Provincial section of his accounts to- the head "State Bank Deposits—Central Accounts Office, Stats Bank" by per contra adjustment against the head " Adjusting Accounts between Central and Provincial Governments". At the same

time the Provincial Accountant General should clear the outstandings under the head "Adjusting Account between Central and Provincial Governments" in the Central section of his accounts by debit or credit to the Exchange Accounts with the Accountant General, Pakistan Revenues.

In respect of adjustments against Provincial balances initiated by them, the Accountant General, Pakistan Revenues, and the Audit Officer, Industries, Supplies and Food should on receipt of the clearance memorandum from the Bank (Form 13), clear the outstandings under the head " Adjusting account between Central and Provincial Governments ", the per contra debit or credit being made by the Accountant General, Pakistan Revenues, under the head ''State Bank Deposits-Central Accounts Office, State Bank " and by the Audit Officer, Industries, Supplies and Food, under the head " Account between Pakistan Revenues and the Audit Officer, Industries, Supplies .and Food".

All adjustments made against the balance of the Central Government at theinstance of other Account Officers are intimated by the Central Accounts Sectionof the Bank to the Accountant General Pakistan Revenues, who on receipt of suchintimation should debit or credit the head "State Bank Deposits—Central Accounts Office, State Bank" by per contra credit or debit to Exchange Account with the Account Officer concerned. .

1. In order to avoid exaggeration in accounts the outstandings under the head "Adjusting Account between Central and Provincial Governments" should be cleared by making deduct entries under the head on the debit and credit sides. When, however, the outstandings under the-head are cleared in the following years accounts, the clearance should be effected by plus entries on the credit and debit sides as the case may be instead of by deduct entries.

2. The procedure prescribed in the above rule should be followed in clearing the outstand-ings under other adjusting heads, namely, "Inter Provincial Suspense Account, Central Accounts Office State Bank Suspense", and Pakistan Western Railway Suspense/Pakistan Eastern Railway Suspense".

91) Deleted.

ADJUSTMENT OF PENSIONARY CHARGES RECOVERABLE FROM PROVINCIAL GOVERNMENTS BUT CHARGED IN THE FIRST INSTANCE ON CENTRAL (FEDERAL)

REVENUES UNDER CERTAIN SECTIONS OF THE ACT.

92) In cases where pensions (including commuted value of pensions) in respect of persons who have served under Provincial Governments are, under certain Sections of the Act, charged on Central (Federal) Revenues but are subsequently recovered from the Provincial Government concerned, the charges for such pensions, if paid at a Provincial treasury, should not be passed through the head "Adjusting Account between Central and Provincial Governments but should be classified as Provincial transactions under the head "55-Superannuation Allowances and Pensions " or under the head "Inter-Provincial Suspense Accounts", as the case may be. The Provincial Accountant General in whose books the payments are finally adjusted should also bring them into account in the Central section of his accounts under the head "55-Superannuation Allowances and Pensions,, the debit under this head being set off by a deduct entry under the same head.

Note.—With the omission of Section 247(5) of the Government, of India Act, 1935, from the adaptation in the Pakistan (Provisional Constitution) Order, 194 the pensions of Secretary of State's Officers no longer continue to be "charged" to the revenues of the Federation, particularly as Section 10 of the Indian Independence Act, 1947, does not give any protection in respect of

the votability of these payments. Consequently under Section 156 of the Govt. of India Act, 1935 (as adapted), the pensions in question need not be initial y charged to the Revenues of the Federation but maybe debited initially to the Provincial Revenues and the procedure prescribed in Art. 29 should be viewed as modified to the extent that the payments of pensions to the-Secretary of State's Officers borne on Provincial Cadre should be debited initially to the Revenues of Province concerned and recoveries if any in the case of the divisible pensions from the Central Government or other Provincial Governments should be made in the usual manner.

ADJUSTMENT OF THE SHARE OF JUTE EXPORT DUTY PAYABLE TO PROVINCIAL GOVERNMENTS

93) The share of the net proceeds of export duty on jute or jute products payable by the Central Government to the Provinces under Section 140 (2) of the Act should be adjusted in the accounts in accordance with the procedure described, below:—

The Ministry of Finance communicates direct to the Central Accounts Section of the Bank the amounts to be credited to the province of East Pakistan on. this account, sending at the same time necessary intimation to the Accountants-General, East Pakistan and Pakistan Revenues. In the Central section of hi& accounts the Accountant General, East Pakistan, should adjust the total of these amounts as a deduction under the receipt head "I.—Customs" by credit to ""Account between Pakistan Revenues and East Pakistan " while in the Provincial section he should take under the same major head for the amount representing the East Pakistan Government's share of the duty by per contra debit to the head "Central Accounts Office—State Bank Suspense". The debits under the Suspense head "Central Accounts Office—State Bank Suspense" should be cleared by the Provincial Accountant General on receipt of intimation of adjustment from the Bank by debit to the head "State Bank Deposits—Central Accounts Office, State Bank". The Accountant General, Pakistan Revenues, should, on receipt of the Bank's intimation, afford the necessary credit in his books to the head "'State Bank Deposits—Central Accounts Office, State Bank" by debit to "Account between Pakistan Revenues and East Pakistan".

Note 1.—The procedure laid down in this Article may be followed mutatis mutandis in the care of other classes of transactions involving adjustments of considerable financial or sequence.

Note 2.—As for the adjustment 9f the shares of the Sales Tax assigned to provinces, the Central Government communicates direct to the Central Accounts Section of the Bank the amounts to be credited to the several provinces on this account, sending at the same time the necessary intimation to the Accountants General concerned. The following adjustments should accordingly be made in this connection:—

a) On receipt of Govt. orders:—

1. Central Books of Accountant General, Pakistan Revenues.

Provincial books of the Provincial Accountant General.

Dr. (Minus credit)—IV-A.—Sales Tax

Cr.—State Bank Suspense

Dr.—State Bank Suspense.

Cr. IV-A. Sales Tax.

b) On receipt of intimation of

adjustment from the Bank:—

1. Dr. State Bank Suspense

Cr. State Bank Deposits.

Dr. State Bank Deposits

Cr. State Bank Suspense.

ADJUSTMENT OF GRANTS FROM THE CENTRAL TO PROVINCIAL GOVERNMENTS

94) The procedure for the adjustment of grants payable by the Central Government to Provincial Governments under Section 142 of the Act should be as follows:—

The Accountant General of the Province which receives the grant should debit the amount in the Central section of his accounts to the expenditure head concerned by credit to the Exchange Accounts with the Accountant General, Pakistan Revenues, and require the Bank to effect the necessary transfer between the balances of the Central Government and the Province. He should at the same time make an adjustment in the Provincial section of his accounts crediting the grant to the appropriate head concerned by debit to "Central Accounts Office—State Bank suspense". The latter head should be cleared on receipt of intimation of adjustment from the Bank by debit to "State Bank Deposits—Central Accounts Office State Bank".

ADJUSTMENT OF CERTAIN FEES, ETC., COLLECTED BY PROVINCIAL GOVERNMENTS ON BEHALF OF THE CENTRAL GOVERNMENT AND PAID BY THE LATTER TO THE

FORMER.

95) The proceeds of certain fees, etc., collected by Provincial Governments as agents of the Central Government (e.g., fees under the Petroleum Act, 1934, and the rules there under) which are paid to those Governments in toto as charges for performing the agency functions should be adjusted in the books of the Provincial Accountants General in the manner indicated below :—

The fees, as they are collected, should be credited in the first instance to the Provincial revenues and the amount of any refunds should also be debited to the same revenues. At the prescribed periodical intervals, the net total amount of the fees received during the prescribed period should be credited to the Central Government under the head "XXXVI—Miscellaneous Deptt." by deduction from the Provincial receipt head initially credited. At the same time, an equivalent amount should be credited to the Province under the head "L—Miscellaneous Adjust-ments between Central and Provincial Governments", a debit being made under the corresponding expenditure head in the Central section of the accounts.

ADJUSTMENT OF REPAYMENT OF RODEBT BY PROVINCIAL GOVERNMENTS TO THE CENTRAL GOVERNMENT

96) Transactions on account of repayment of debt by a Provincial Government to the Central Government should not be passed through the head Adjusting Account between Central and Provincial Governments" but should be adjusted in the Provincial and Central accounts in the manner prescribed in Article 154. Payments of interest on such debt should also be adjusted in accordance with the same procedure.

ADJUSTMENT OF NET DISBURSEMENTS IN THE UNITED KINGDOM ON BEHALF OF PROVINCIAL GOVERNMENTS

97) Adjustments in Pakistan books in respect of net disbursements in the-United Kingdom on behalf of Provincial Governments should not be passed through the head "Adjusting

Account between Central and Provincial Governments" but should be made in the manner prescribed in Article 206.

TRANSACTIONS UNDER DIE HEAD “INTER-PROVINCIAL SUSPENSE ACCOUNTS".

98) Transactions arising in the accounts of one Province which are adjustable against the balance of another should be initially accounted for under the suspense^ head "Inter-Provincial Suspense Accounts". The accounts through which these-transactions are reported by one Provincial Accountant General to 'another shall be known as Settlement Accounts, A Settlement Account despatched by an Accountant General will be his Outward Settlement Account and the account received by him will be his Inward Settlement Account.

Transactions originating in the accounts of the Accountant General, Pakistan-Revenues, and the Audit Officer, Industries, Supplies and Food which are adjustable against the balances of a Province should be brought to account in their books, under the head "Adjusting Account between Central and Provincial Governments". Accounts of these transactions which are sent by these officers to Provincial Accountants General fall under the category of Settlement Accounts and should be treated in the same way as the latter accounts.

SUB-HEADS UNDER THE HEAD “INTER-PROVINCIAL SUSPENSE ACCOUNTS”

99) Under the head "Inter-Provincial Suspense Accounts" a separate subhead should be opened for account with each Provincial Government, e.g., Government of West Pakistan". "Government of East Pakistan", etc. Separate detailed heads may be opened under each of these sub-heads indicating the nature of the connected transactions, e.g., cheques, remittances, miscellaneous receipts, miscellaneous payments, etc.

Note.—In the books of the Accountant General, Pakistan Revenues, and the Audit Officer,, Industries, Supplies and Food, similar sub-heads and detailed heads may be opened under the: head "Adjusting Account between Central and Provincial Governments".

CLEARANCE OF INTER-PROVINCIAL TRANSACTIONS THROUGH THE BANK

100) All Inter-Provincial transactions brought to account in a month in the various accounts and abstracts in an Account office should be brought together for the whole account circle in Part III of the Register of Adjustments with the State Bank (Form 11) and the net credits and debits worked out in this Part under the head " Inter-Provincial Suspense Accounts " should be transferred to " the relevant columns of Part 11 of the Register after agreement with the Detail Book. An advice of adjustment should then be prepared in Form 12 on the basis of figures entered in this Part and sent to the Central Accounts Section of the Bank for the necessary transfers between the balances of the originating Province and each of the other Provinces concerned. Simultaneously, copies of the advice supported by schedules, vouchers and other papers should be forwarded to the Account Officer concerned for them to incorporate the transactions in their books.

On receipt of intimation of adjustment from the Bank in Form 13 the Account Officer who initiated the adjustment, should clear the outstandings in his accounts under the head "Inter-Provincial Suspense Accounts" by making deduct entries by per contra credit or debit to the head " State Bank Deposits—Central Accounts Office, State-Bank". When a copy of the same intimation is received by the other Account Officer concerned, he should make an adjustment in the Provincial section of his accounts under the head " Central Accounts Office— State Bank Suspense " by per contra debit or credit to the head " State Bank Deposits—Central Accounts Office, State Bank ". Suitable sub-heads may be opened under the head "Central Accounts

Office—State Bank Suspense " to correspond with the different Account Officers operating on the Central Accounts Section of the Bank. See also Rule below Article 90 and the last sentence of Article 108.

Note 1.—The provisions of Rule 1 under Article 89 apply also to the entries made in Part III of the Register under the head "inter-Provincial Suspense Accounts".

Note 2.—As transactions between a Provincial Government and the Government of Burma (including the Burma Railway Board) are adjusted with the Bank in the same manner as inter-Provincial transactions, they should also be included in Parts II and III of the Register.

BROADSHEET OF STATE BANK DEPOSITS—CENTRAL ACCOUNTS OFFICE—STATE BANK SUSPENSE.

101) This broadsheet, which is maintained in Part IV of the Register of Adjustments with the State Bank (Form 11) shows on one side the net debits or credits adjustable against the balance of a Province during a month in respect of which advices have been sent to the Bank by the Accountant General of that Province, as well as by other Account Officers and on the other side the particulars of adjustments effected with reference to such advices by the Central Accounts Section of the Bank against the balance of that Province in the same month. The total of the net credits or debits for the ninth worked out in column 5 (r) of this Part should be agreed with the net figure accounted for under the head " State Bank Deposits (Provincial)—Central Accounts Office—State Bank " in the Consolidated Abstract and if there is any difference it should be investigated and reconciled. The net difference between columns 5 (b) and 3 (b) should be agreed monthly with the net difference between credits and debits under the head " Central Accounts Office—State Bank Suspense " in the Detail Book. The progressive difference under this head should be explained at the foot of the broadsheet as prescribed therein.

FORM OF SETTLEMENT ACCOUNTS

102) The Outward Settlement Account mentioned in Article 98 shall be prepared in Form 11A and shall consist of a copy of the monthly advice of adjustments sent to the Bank (Form 12) supported by schedules of credits and debits and connected vouchers or other documents working up to the net credit or debit advised to the Bank—vide Article 100. The schedules accompanying the Account may be prepared in Form 17 with suitable modifications.

103) All transactions should be detailed in the schedules accompanying the Settlement Account but in the case of cheques and remittances of Public Works Officers it should be sufficient to state the amount paid or received at each treasury on account of each Public Works Division. The schedules should be supported by treasury consolidated receipts and paid cheques. Public Works outward items which represent charges for work done should be supported by certificates in a form prescribed by the Comptroller and Auditor General.

104) The Civil Accountant General despatching a Settlement Account should not only state the items correctly but should be prepared to give any information regarding them required by the other party. If the Civil Accountant General receiving the account finds any item which he cannot accept he should re-credit or re-debit it to the originating Account Officer after obtaining his consent.

105) The provisions of Articles 69 (i) and 70 should apply mutatis mutandis to transactions passed through the Settlement Accounts. It shall be the responsibility of the Civil Accountant General despatching the Settlement Accounts to see that the payments included in them are such as have been authorised by him or are covered by other general or special authority.

106) Unless it is otherwise arranged by mutual agreement between the Governments concerned, the Civil Accountant General of the Government which renders services or supplies stores to another Government should take credit for the supply in his accounts and initiate necessary adjustments against the balance of the other Government. See also rule 2 under Article 85.

107) In some cases, the Civil Accountant General receiving the Inward "Settlement Account obtains information of the transactions included in it through another part of his accounts also. Examples of these cases and the manner in which such transactions should be adjusted in the accounts of the adjusting Civil Accountant General in anticipation of the receipt of the Settlement Account are given below:—

i. Cash remitted into, or cheques drawn on treasuries in a Province by Public Works and Forest Officers belonging to another Province should be brought to account in the accounts of those officers under the head “Public Works Forest Remittances ". The debits and credits under this head should be cleared by the Civil Accountant General to whom the Public Works and Forest Officers render accounts, when the corresponding credits and debits are received through the Settlement Account.

ii. When recoveries on account of rents are made in one province on behalf of the Public Works Department of another province, the Divisional Officer of the latter province may take credit for the amount under the revenue head concerned by debit to " Public Works Remittances " in anticipation of credit appearing in the Inward Settlement Account, provided that certificates of realisation or rent are obtained from the officers who recovered them. Care should, however, be taken to avoid double adjustment in such cases on receipt of the corresponding credit through the Inward Settlement Accounts.

iii. When a Provincial Civil Accountant General receives intimation that an advance has been paid in another province to a Government servant under his audit he should adjust it against the relevant head by credit to the head "Suspense Account", the latter head being cleared on receipt of the debit through the Settlement Account.

DISPOSAL OF SETTLEMENT ACCOUNTS

108) Immediately on receipt of an Inward Settlement Account, the net credit or debit shown in it should be agreed with the net difference of the debit and credit items shown in the accompanying schedules. If any vouchers are wanting or full particulars have not been furnished in respect of any item, or if an item is not prima facie adjustable against the province, the necessary particulars in respect of such items should be entered in an Objection Book (Form 23) and the objection communicated to the other Civil Accountant General through an Objection Statement, vide Article 110. The several individual items of credits-and debits included in the schedules, etc., should then be posted in consecutive series in two Adjustment Registers (Form 14), one for credits and the other for debits, the items of Public Works and Forest receipts and payments which are adjustable in the Divisional Accounts being shown in lump as single entries. The procedure for the communication of these items to the Audit Section concerned for note of classification and for adjustment in the Departmental or other Abstract should be the same as that prescribed for Inward Exchange Account items in Chapter 10. On receipt of the

necessary particulars from the Audit Sections; concerned, the classification should be noted against each item in the Adjustment Register. Items held, under objection as not adjustable by the Province should be classified under the head "Suspense Account—Unclassified Suspense" pending clearance by adjustment against the balance of the Government concerned while items, which are susceptible of final adjustment but cannot be treated as finally disposed of for want of vouchers or full particulars, should be adjuster under the relevant Departmental Adjusting Account or other head concerned, the clearance of both classes of items being watched through the Objection Book and the Objection Statement. After verification that each item in the Adjustment Registers has been classified the total of the column "Adjusted"" should be struck, and the difference between the totals of the debit and credit Adjustment Registers should be worked out and agreed with the net credit or debit advised in the Inward Set dement Account. This difference should be adjusted as-a deduct entry under the head 'Central Account Office State Bank Suspense' in the relevant adjustment Register if the adjustment is effected in the same year's accounts, so that the Credit and debit Registers may be squared and the debit and credit previously made under this head (vide Article 100) may be cleared. See also Rule I below Article 90.)

Note 1.—Items passed through the Inward Settlement Account which are adjustable in the Public Works and Forest Divisional accounts should be dealt with in the manner prescribed for similar items passed through the Inward Exchange Account, vide Note 2 to Article 138. See also-clauses (i) and (11) of Article 107.

Note 2.—Items passed through the Settlement Account instead of through the Exchange: account should be adjusted against the proper head without reference to the originating. Accountant General, the necessary adjustment between Central and Provincial balances being effected by the receiving Accountant General in the usual manner. See also Article 77.

109) When the grand total of the Adjustment Register has been made the amounts entered in the column "adjusted" should be posted into the Settlement Account Abstract (Form 21) by each adjuster. Care must be taken that the Abstract is posted only from the Adjustment Registers, and not from the schedules accompanying the inward account or from any other document. When all the Settlement Account adjustments of the month have been posted in it, the Abstract should be totalled and duly examined and submitted to the gazetted officer for approval.

OBJECTIONS

110) Every item which is not finally disposed of should be entered in an Objection Statement and in the Objection Book, Forms 22 and 23, with suitable modifications being adopted for this purpose. The procedure for the raising and pursuance of objections should be similar to that prescribed for Exchange Account objections, vide Article 142.

STATE BANK OF PAKISTAN REMITTANCES

110A). Transactions connected with the issue and payment of telegraphic transfers, drafts, etc., on State Bank Account are accounted for under the Major head " State Bank of Pakistan Remittances ", in Section "S.—Remittances—Remittances within Pakistan". These transactions are cleared with the State Bank by corresponding adjustment against the balance of the Government concerned. The clearance of the transactions should be effected and watched in accordance with the procedure laid down below.

110 B). The receipts and payments on behalf of the State Bank are required to be cleared with the Bank daily and in the accounts of the month in which the transactions originate. For this purpose the schedules of receipts and payments on account of telegraphic transfers, drafts, etc., received by the Accountant General from treasuries and sub-treasuries during a particular day should, as far as possible, be forwarded to the Bank that same day.

These schedules, as they are received from treasuries and sub-treasuries, should be listed in a special form of advice- prescribed by the Bank. This list should be prepared in duplicate by carbon process. One copy of each list should be for* warded to the Central Accounts Section of the State Bank at Karachi, accompanied by the schedules, vouchers and other connected documents and the other copy of each list retained in the Accountant General's office as a record. All advices relating to transactions of a particular month of account should be communicated to the Bank not later than the 7th of the succeeding month, in order that the Bank may carry out the adjustments in its accounts for the month in which the transactions originated in the treasuries. Advices in respect of transactions occurring towards the end of a month should therefore be communicated to the Bank in. advance by telegram, if necessary.

Note.—Advices of Rs. One crore and above may be shown to Deputy Accountant General, before issue over the signature of Branch Officer.

110 C. The total debits and credits as worked out in the lists mentioned above-should be posted in Part III-A of the Register of Adjustments with the State Bank (Form 11).

111) On receipt of intimation of adjustment from the State Bank, the amount adjusted by the Bank should be credited or debited to the head "State Bank Deposits" by per central minus credit or minus debit to the head State Bank of Pakistan Remittances. When, however, the outstanding under the head, "State Bank of Pakistan Remittances" are cleared in the following years account, the clearance should be effected by plus entries on the debit and credit sides as the case may be instead by deduct entries. At the same time the requisite entries should be made in the appropriate columns of Part III-A of the Register mentioned above. At the close of the accounts of the month, the total net debits and credits worked out in this part of the Register should be agreed with the corresponding figures under the head “State Bank of Pakistan Remittances “in the Detail Book. The total debits and credits should then be posted in lump in the appropriate columns at the end of Part IV of the Register, in order that the monthly total net debits or credits in columns 5 (C) of the Register may agree with the next adjustment under the head "State Bank Deposits—Central Accounts Office, State Bank ".

Note.—In respect of transactions taking place in a Central treasury under the audit control of a Provincial Accountant General, the Accountant General concerned should prepare three copies of the advice to the Bank. One copy of the advice, accompanied by treasury schedules, etc., should be forwarded to the Central Accounts Sections of the State Bank for adjustment against the balance of the Central Government. The second, copy of the advice should be forwarded simultaneously to the Accountant General, Pakistan Revenues, to enable him to watch the necessary adjustment by the Bank. On receipt of intimations of adjustment from the Bank, the Accountant General, Pakistan Revenues, should debit or credit the head "State Bank Deposits" by per contra credits or debits to his Exchange Account with the Account officer concerned. The debits afforded through the Public Works Officers shall also be brought to account by the Director of Audit and Accounts Works. A Broad Sheet in the form ATM-116 will be maintained in that Office. No further action is, however, necessary for the adjustment of the debits in

other Area Audit and Account offices.

WEST PAKISTAN INTERNAL ADJUSTING ACCOUNT

110 D. Consequent on the integration of the various provinces and States in West Pakistan with effect from 14th October, 1955, Provincial transactions, originating in -the books of one Area Audit and Account office in West Pakistan, which are adjustable on the Books of another Area's Audit and Account office, should be transferred without any monetary settlement by the former to the latter through the minor head " West Pakistan Internal Adjusting account ", in section, " P—Deposits and Advances Part IV Suspense." It should be operated upon in the same way as the suspense head, “Departmental Adjusting Account". Its clearance should be watched by the respective Area Audit and Account officers and the amounts outstanding under this head should be adjusted under the final heads by per contra minus debit/credit to this head; It is the duty of each Area Audit and Account officer of West Pakistan to ensure that all the vouchers schedules in respect of the amounts, booked under this suspense head in the monthly accounts, are sent to the other Area's Audit and Account officer of West Pakistan to enable him to adjust them in his accounts. The Accountant General, West Pakistan, Lahore should maintain a Broad Sheet in form A.O.-11-D to watch the clearance of the Balances against each Area Audit and Account office. For this purpose the various Area Audit and Account officers in West Pakistan have to furnish to him along with the monthly Civil Account, a summary in form A.O.-l 1-B showing the Circle wise break up of the debits and credits appearing in the said account under aforementioned head. Separate summaries should be prepared for debits and credits.

2. After the despatch of the monthly Civil account on the 24th of the month following that to which it relates, a broad sheet in form A.T.M.-130 should be prepared separately for debits and credits in respect of every other circle of account, the figures in Column 2 of the broad sheet being taken from the inward account of the suspense head, received from the respective Circle and those in Column 3 from the Detail Book and Classified Abstract. The outstanding items should be fully explained. An abstract in the form A. O.-ll-C should be furnished to the Accountant General, West Pakistan on the 20th of the second following month. To facilitate the preparation of the above returns a detailed head relating to each circle of account should be opened in the Detail Book and the classified Abstracts.

3. “A collective record of the Adjustment made and the objections raised should be maintained in forms A. O.-14 and 23 respectively and objections communicated through form A. O.-22. An abstract in form A. O.-l 1-B (both for debits and credit relating to each circle of account supported in case of original items shown in Column 2 of form A. O.-l 1-B by necessary Schedules in form A. O.-17 and the requisite vouchers and particulars constitutes the outward account of the suspense head to be issued on the 3rd of the Second following month as in the case of Settlement Accounts.

4. In the event of a dispute concerning the adjustment of an item booked under the suspense head, the matter should be referred to the Accountant General West Pakistan for issue of a directive on the analogy of the provision made in article 136.

WORKS AUDIT SUSPENSE

110 E. The Provincial transactions originating in the books of the Director of Audit and Accounts, Works, Lahore, which are finally adjustable in the books of Accountant General, West Pakistan, Comptrollers Northern Area and Southern Area and vice versa will be transferred without any monetary settlement through the new minor head " Works Audit

Suspense " to be opened under the Major Head " Suspense Accounts " in the section P—Deposits and Advances Part IV Suspense. It will be operated upon exactly on the same lines as the suspense head “West Pakistan (Internal) Adjusting Accounts ". Its clearance will be watched by the respective Account Officers and the amounts appearing under this head will be adjusted under the final heads by per contra minus debit/credit to this head. The Accountant General, West Pakistan, Lahore, will maintain a broad sheet in the form “A.O.-l 1-G “to watch the clearance of the balances against each Account Officer.

2. For purposes of efficient control the head " Works Audit Suspense " will be sub-divided into following four detailed heads :—

I. Remittances into Treasuries.

II. Public Works Cheques.

III. Items adjustable by Civil.

IV. Items adjustable by Public Works Department.

The above head will be operated upon both in the books of the Director of Audit and Accounts, Works as well as in the books of Comptrollers, Northern Area/ Southern Area and Accountant General, West Pakistan. In the books of the Comptrollers and Accountant General, West Pakistan, the original transactions will appear under the head I, II and IV whereas under the head III responding debits/credits will appear in adjustment of the original credits/debits raised by the Director of Audit and Account Works. Conversely in the books of the Director of Audit and Accounts, Works original transactions will appear only under head III and responding debits and credits under head I, II and IV in adjustment of the credits and debits raised by the various Comptrollers and Accountant General West Pakistan.

3. In case of items under head, I, II and IV the Comptrollers and Accountant General West Pakistan will submit the outward account in form A O -17 duly supported by vouchers, treasury schedule, etc., to the Director of Audit and Ac-. counts, Works, whereas the Director of Audit and Accounts, Works will forward the outward account in the same form with supporting vouchers and receipt schedules to Comptrollers and Accountant General, West Pakistan for head III only This outward account will be despatched to each Accounts Officer on the 3rd of the second following month This account will be prepared from the extract 01 Form A.O. 11-E as discussed hereafter.

The" Suspense head will be operated upon directly in the books of the Accountant General, West Pakistan and Comptrollers whereas in the Divisional Accounts, these items will continue to be classified as here-to-fore under the head:—

S. Remittances.

Cash Remittances, etc.

P.W. Remittances.

which will ultimately be relieved by the Director of Audit and Accounts Work in the manner detailed below: — '

(I) REMITTANCES INTO TREASURIES:

Receipts of P. W. Divisions collected by its own officers are treasury in lump sum under the head “P. W Remittance to Treasury. In the P. W. Divisional Accounts these amounts are credited to final receipt head by per contra debit to the aforementioned hid will with effect from 1st August, 1956, be credited by the Treasury officers under the Suspense head » Works Audit Suspense Remittances of debit in the Divisional Accounts is to be paired with the credit in the

accounts. This responsibility of pairing will rest on the Director of Audit Accounts, Works. The Comptrollers and Accountant General West Pakistan receiving the; treasury accounts will pass on the credits to the Director of Audit Suspense Accounts, Works who on receipt of intimation will clear the suspense head" Works Audit Suspense—I—Remittance into Treasury " by deduct entries and credit the same under the head Suspense Remittance, Cash Remittances, etc PW Remittances" A broadsheet in the form A. T. M.-117 will be maintained in respect of this head in the office of the Director of Audit and Accounts, Works West Pakistan

(II) PUBLIC WORKS CHEQUES:

The cheques drawn by the P. W. D. on Civil Treasuries are accounted for final debits to the relevant P. W. D. heads by credits to Suspense Remittance P W Remittance-II-Cheques in the Divisional Accounts. Effect from 1st August, 1956, such debits will be booked by the Treasury Officer under "Works Audit Suspense-Il-P. W. Cheques in the manner indicated under “I----Remittances into treasuries "above. The debit in the Treasury Accounts will be paired by the Director of Audit and Accounts Works with the credit m the Divisional Accounts. A broadsheet for the head will' in form A.T.M.-l 16 in the office of the Director of Audit and Accounts west Pakistan Lahore

(III) ITEMS ADJUSTABLE BY CIVIL:

This head accommodated transactions originating in P. W. Accounts and adjustable in the Accounts of the Forest Officers. The transactions appearing in the P. W. Accounts which were adjustable in the accounts of the Civil Departments other than Forest were shown in the P. W. Divisional Accounts under the head "P—Deposits and Advances—Part IV Suspense—Departmental Adjusting Account." With effect from 1st August, 1956, this distinction shall be removed. All the transactions which are finally adjustable in the Civil Accounts including forest on account of supplies made or services rendered by P. W. Department will be classified in the Divisional Accounts under the head " S—Remittances—P. W. Remittances ". At the end of each month, the amount appearing in the books of the Director of Audit and Accounts, Works under the Remittance head will be transferred to the head “Works Audit Suspense 111 Item adjustable by Civil ". This adjustment will be prepared by the Director of Audit and Accounts, Works before the final closing of the account for the month.

(IV) ITEMS ADJUSTABLE BY P. W. D.

Transactions originating in the books of Comptrollers and Accountant General, West Pakistan, which are adjustable in the books of the Director of Audit and Accounts, Works will be brought to account in the books of the former under the Suspense head. The Director of Audit and Accounts, Works on receipt of the account will clear the suspense head " Works Audit Suspense IV—Items adjustable by P. W. D. " by per contra debit or credit under the head " S—Remittance P. W. Remittance—III, Other Remittance—Items adjustable by P. W. D." At the same time a memo, of adjustment will be issued by him to the Divisional Offices concerned for adjustment of these items in the Divisional accounts. A suitable broad sheet will also be maintained by the Director of Audit and Accounts, Works to keep a watch over the clearance of each item and also to analyse total uncleared balances under the Remittance head month by month.

“PROCEDURE FOR THE ADJUSTMENT OF WORKS AUDIT SUSPENSE”

110F-I. To enable the Accountant General, West Pakistan, Lahore to watch the clearance of the balances outstanding under the suspense head " Works Audit Suspense " in terms of para I above, the various Comptrollers/Director of Audit and Accounts, Works shall furnish to him along with the monthly Civil Account a summary in the form ' A.O.-11-E' showing the Circle wise break up of the debits and credits appearing in the said account

under the aforementioned head. Separate summaries may be prepared for debits and credits.

II. After the despatch of monthly Civil Account, the broadsheet in form ATM-130 shall be prepared separately for debits and credits in respect of every other Circle of account. The figures in Col. 2 of the broadsheet being taken from the inward account of the Suspense head received from respective circles and those in Col. 3 from the Detail Book and the Classified Abstracts. The outstanding items shall be fully explained. The Abstract in the form ' A.O.-11-F' shall be furnished to the Accountant General, West Pakistan on the 20th of the second following month. To facilitate the preparation of the above returns a detailed head relating to each circle of account shall be opened in the Detail Book and the classified Abstracts.

III. A collective record of the objections raised shall be maintained in form 'A.O.-14 and 23' respectively and objections communicated through form ' A.O.-22'. The extract from form ' A.O.-11-E' both debits and credits relating to each circle of account supported in the case of original items shown in Col. 2 of form ' A.O.-11-E' by necessary schedule in form A.O.-17 and the requisite vouchers and particulars, shall constitute the outward accounts of the Suspense head to be issued on the 3rd of the second following month as in the case of settlement accounts.

IV. In the event of a dispute concerning the adjustment of an item booked under the suspense head, the matter may be referred to the Accountant General, West Pakistan for guidance.

V. In case of cash transactions originating in treasuries relating to P. W. D. which are adjustable in the books of the Director of Audit and Accounts, Works the requisite Receipt and Payment Schedule along with the supporting documents and paid cheques will be passed on direct by the Treasury Officer to the Director of Audit and Accounts, Works.

VI. The main Broadsheet in order to watch the clearance of the items outstanding under the head " Works Audit Suspense " for the entire transactions relating to West Pakistan shall however be maintained by the Director, Audit and Accounts, Works in the form A. O.-ll-G of this code.

CHAPTER 9.—ACCOUNTS WITH FOREIGN GOVERNMENTS AND PAKISTAN STATES.

General Procedure 111 Account with the Central Government of and Provincial Governments in India

130-A

Accounts with British Colonies, Protectorates, and mandated territories. etc.

118 List showing the names of Foreign Governments (other than the Government of India and Burma) and Pakistan States, etc., and of the Account and Departmental Officers, through whom the transactions relating to these Governments and States should be settled

Annex.

Accounts with Aden 120


122

GENERAL PROCEDURE

111) An authorised list showing the names of Foreign Governments (excepting Burma and India), Pakistan States, etc., and of the Account and Departmental Officers through whom transactions between those Governments and States, etc., and the Governments in Pakistan should be settled is given in the Annexure to this Chapter. The accounts with these Governments, States, etc., are of the nature of advance accounts and are settled by actual recovery of the net debit or payment of the net credit.

The special procedure relating to the adjustment of transaction between Pakistan and Burma is described in Articles 122 to 130 of this Chapter.

The special procedure relating to adjustment of transactions between Pakistan and India is described in Art. 130-A of this Chapter.

112) All transactions adjustable with Pakistan States and Foreign Governments including transactions of Provincial Governments with those Governments and States shall in the first instance be carried against the balances of the Central Government, that is to say, the amounts paid or received on behalf of each Foreign Government or Pakistan State shall be debited or credited in the first instance to the Central Government under the relevant minor head subordinate to the head " Accounts with Foreign Governments and Pakistan States pending recovery from or payment to the Foreign Government or Pakistan State concerned. Similarly, debits raised against or credits afforded to the Governments in Pakistan by Foreign Governments shall be adjusted in the first instance as debits or credits in the accounts of the Central Government pending final adjustment against the balances of the Provincial Governments of such of the transactions as concern them. Save as provided otherwise in respect of any particular class of transactions, the payments to or by Foreign Governments and Pakistan States in respect of each month's transactions is made by means of cheques, bank draft, bills of exchange or in cash as may be settled by mutual agreement between the parties concerned.

113) If an Account Officer has to adjust a transaction with a Foreign Government or a Pakistan State with which he is not in account, he should pass on the transaction through the Exchange Account to the Account Officer with whom the Government or the State concerned is in account. But see Article 119.

Note.—The provision in this Article shall not preclude direct cash payments being made under any rule or order of Government by disbursing officers of Government to Pakistan States for services tendered or supplies made by the latter.

114) When services are rendered or stores are supplied to a Pakistan State by the Defence, Posts, Telegraphs and Telephones and other Departments, the Department rendering the service or supplying the stores should be responsible for recovering the amount due, and when this amount is paid by the Pakistan State into a Government treasury, the credit should be passed on to the Account Officer concerned through the Exchange Account. The payments due to Pakistan States by the Defence Department are made direct by the Defence Account Officer concerned by means of cheques.

115) The Accountant General should after closing the accounts of a month forward to each Foreign Government or Pakistan State with which he is in account, an abstract of the account with each such Government or State working up to the amounts credited or debited by him under the relevant minor head subordinate to the head " Accounts with Foreign Governments and Pakistan States ". This account should be prepared in such form and in such detail as may be settled mutually. The Accountant General shall be responsible for obtaining a formal acceptance of the account from the Government or State concerned and for ensuring the prompt settlement of the account.

116) Where deductions made from a voucher pertaining to a Foreign Government or Pakistan State are creditable to the Central or a Provincial Government, the debit to the Government or State concerned should always be for the gross amount.

117) Every case of delay, beyond a period of six months, in the settlement of monthly accounts by a Pakistan State, should be reported to the Ministry of States and Frontier Regions for such action as it may consider proper and a copy of each report should be sent to the Comptroller and Auditor General for information.

ACCOUNTS WITH BRITISH COLONIES, PROTECTORATES AND MANDATED TERRITORIES, ETC.

118) The Accountant General, Pakistan Revenues, shall exchange regular two-sided accounts with the following Colonies, Protectorates and Mandated territories :—

Ceylon.

The Straits Settlements.

Hong Kong.

Federation of Malaya.

Southern Rhodesia.

Mauritius.

There shall also be separate accounts between the Accountant General, Pakistan Revenues, and the Governments of Perlis and Sarawak for the adjustment of payments of the pensions of certain pensioners of those Governments residing in Pakistan. These accounts are one-sided as no payments are at present made by the Perlis and Sarawak Governments on behalf of the Government of Pakistan.

1. Charges of the Straits Settlements recoverable from the United Kingdom, London, should be included in the Account Current between England and Pakistan.

2. In respects of transactions relating to Hong Kong and the Straits Settlements, two separate accounts current should be prepared and sent by the Accountant General, Pakistan Revenues, one for items relating to the civil authorities which should be sent to the Colonial Secretary of Treasure and the other for items relating to the naval or military authorities which should be forwarded to the Command Paymasters in those territories.

3. Contributions for pensions and the capitalised value of wound, etc., pensions of Government servants lent for service under the Colonies, Protectorates, and Mandated territories mentioned in this Article should also be included in the Accounts Current rendered by the Accountant General, Pakistan Revenues, to those Governments.

4. Deleted.

5. The institution of Accounts Current between the Accountant General, Pakistan Revenues and the Colonies, etc., mentioned in this Article, shall not preclude direct settlement of transactions between an authority of that Colony or Protectorate, etc., and an Account Officer in Pakistan in cases in which it has been customary in the past to effect settlement in that manner,. e.g., Postal and Money Order transactions and Defence Services transactions settled through I.A.F.A.-602 or A.F.-O. 1706.

6. The Settlement of pensions paid by the Govts. of Nyasaland and Southern Rhodesia and Kenya on behalf of the Govt. of Pakistan will be made through our High Commission at Nairobi.

119) Deleted

ACCOUNTS WITH ADEN

120) All transactions between Pakistan and Aden, other than Postal, Telegraph and Telephones transactions, shall be adjusted through a regular two-sided account between the Accountant General, Pakistan Revenues and the Finance Officer, Aden the net balance in favour of Pakistan or Aden normally being settled monthly by means of Bank drafts.

Note .—The Postal, Telegraph and Telephones transactions should be settled in accordance with the detailed procedure which shall be as laid down in the relevant Posts, Telegraphs and Telephone manual.

121) Deleted.

ACCOUNTS WITH THE GOVERNMENT OF BURMA AND THE BURMA RAILWAY BOARD

122) The transactions adjustable with the Burma Government shall be accounted for in the Pakistan accounts under the major head " Account with the Government of Burma " in Section P—Deposits and Advances.

i. The transactions between the Governments in Pakistan and the Government of the Union of Burma will, for the purposes of adjustment, be broadly classified under the following categories :—

a) Transactions between the Central Government of Pakistan' and the Government of the Union of Burma.

b) Transactions between each Provincial Government in Pakistan and the Government of the Union of Burma.

ii. The transactions referred to in sub-para, (i) (a), which will include Civil, Postal Telegraph and Telephones and Defence Services transactions, will be adjusted through an Account Current between the Accountant General, Pakistan Revenues and the Accountant General, Burma. So far as the transactions referred to in sub-para, (i) (b) are concerned, they will be similarly adjusted through an Account Current between the Provincial Accountant General concerned in Pakistan and the Accountant General, Burma Pakistan states

iii. In respect of the transactions pertaining to the Government of the Union of Burma, which arise in the Central Section of the books of the Provincial Accountant General in Pakistan [vide sub-para, (ii) above ] or in the books of the Departmental Account Officers in Pakistan (vide Art. 123 below), each Account Officer concerned will send advance schedules with all necessary vouchers, etc., direct to the Accounts Officer concerned in Burma in whose books the transactions are finally adjustable, an intimation of the total credit or debit included in each schedule being sent simultaneously to the Accountant General, Pakistan Revenues, to enable him to effect the necessary transfer of balances through the Central Accounts Section of the State Bank of Pakistan, Karachi.

123) The names of the Departmental Accounts Officer in Pakistan, who will send advance schedules to the Account Officers in Burma are given below :—

Accounts Officers Transactions

Financial Advisor and Chief Accounts Officers,

Pakistan Western Railway.

Railway transactions arising in or relating to Western Pakistan.

Financial Advisor and Chief Accounts Offices, Pakistan Eastern Railway.

Railway transactions arising in or relating to Eastern Pakistan.

Deputy Comptroller (Posts, Telegraphs and Telephones Branch), Lahore.

Posts and Telegraphs transactions arising in or relating to Western Pakistan.

Deputy Comptroller (Posts, Telegraphs, and

Telephones Branch), Dacca.

Posts, Telegraphs and Telephones transactions arising in or relating to Eastern Pakistan.

Military Accountant General, Rawalpindi. Defence Services.

124) The financial settlement between the Central or a Provincial Government in Pakistan and the Government of the Union of Burma will be effected through the Central Accounts Section of the State Bank of Pakistan.

125) The following departmental Account Officers of the Government of the Union of Burma will send and receive advance schedules duly supported by vouchers, etc., in respect of the transactions indicated against each :—

Accounts Officers Transactions

1. Controller of Railway Accounts Railway transactions arising in or relating

to the Union of Burma.

2. Controller of Military Accounts Military transactions.

3. Comptroller, Posts, Telegraphs and Telephones.

Posts, Telegraphs and Telephone transactions,

4. Chief Accounts Officer, Civil Supplies department.

Department transactions,

126) Deleted.

127) Deleted.

128) As soon as the accounts of the month in which the transactions take place are closed, statements of credits and debits should be prepared by the Provincial Accountant General concerned and despatched to the Accountant General Burma, supported by necessary vouchers and other documents. Simultaneously and in any case not later than the end of the month following that to which the transactions relate, an intimation should be sent to the Central Accounts Section of the Bank to effect necessary transfers between the balances of the Government concerned in Pakistan and the Government of Burma.

2. All transactions occurring in Pakistan on behalf of the Central Government of India will be initially adjusted in the Central section of the accounts and all transactions on behalf of the Provincial Governments in India will be initially adjusted in the Provincial Section of the accounts. In other words, the classification of these transactions in Treasury accounts will follow generally the device adopted for adjustment of the transactions of the Central and Provincial Governments of. Pakistan itself.

3. After the Accounts of a month are closed, each Account Officer in Pakistan will send to the Account Officer in India at whose instance the payment has been made or the money received or in whose books the transactions are finally adjustable, a schedule supported by details of receipts and vouchers in support of payments. Similarly, a schedule will be sent by each Account Officer in India to the Account Officer concerned in Pakistan. On receipt of the schedule, the Account Officer of the receiving dominion will check the schedule and if it is found in order, he will communicate his acceptance to the other Account Officer. This acceptance should be communicated within one month of the receipt of the schedule but if any items in a schedule are not checked within the prescribed period, provisional. acceptance should be given and adjustment effected between the two dominions. Readjustment will be permissible in the case of items accepted provisionally up to two calendar months after the expiry of the one month allowed for checking the schedule. After an Account Officer in Pakistan has received acceptance of the schedule sent by him and has also communicate his own acceptance of the schedule received by him, he should work out the account due by him to, or to him by each Account Officer in India. If the net figure of the transactions between two Account Officers in Pakistan and India shows that an amount is due to India by Pakistan, the Account Officer concerned in Pakistan will send a bank draft to the Account Officer concerned in India in settlement of the Accounts. Similar action will be taken by the Accounts Officer in India in cases where India is a debtor.

4. So far as Central Civil Transactions are concerned on the Indian side the Deputy Accountant General, R. I. & S., will in addition to the Accountant General, Central Revenues, settle accounts direct with the Accountant General, Pakistan Revenues. In the case of Central transactions arising in the central section of the books of the Provincial Accountants General, the monetary settlement will be effected between the Accountant General, Pakistan Revenues and the Accountant General, Central Revenues. Under this arrangement the Provincial Accountants General in Pakistan will pass on the transactions to the Accountant General, Pakistan Revenues, through Exchange Account, who will take action to effect the monetary settlement.

5. In the case of transactions between the Defence Services, Account Officers in the two dominions, the Accountant General, Military, in Pakistan and the Military Accountant General, in India, will settle the accounts. Under this arrangement, each Military Account Officer in Pakistan will prepare a summary of the accepted inward and outward schedules exchanged by him with the Military Account Officers in India and send that summary to the Controller of Military Accounts, Rawalpindi, who will prepare a consolidated statement for all the Defence Services Account Officers in Pakistan. If this statement discloses that Pakistan is debtor to India, a bank draft will be purchased for the amount by the Controller of Military Accounts, Rawalpindi, in favour of the Military Accountant General, India, and the consolidated statement together with the bank draft will be forwarded by him to the Military Accountant General, India. But, if the statement in question discloses that an amount is due from India, then the Controller of Military Accounts, Rawalpindi, should watch that bank draft for that amounts is received by him promptly from the Military Accountant General, India.

As regards the transactions between the Railway Account Officers in the two dominions, the settlement will be effected in the case of transactions arising in Western Pakistan between the Financial Advisor and Chief Accounts Officer P. W. Railway, on this side and the Secretary, Railway Board (Accounts), New Delhi on the other. Similarly in the case of transactions of Indian Railways arising in Eastern Pakistan the settlement will be effected between the Financial Advisor and Chief Accounts Officer, P. E. Railway and the Secretary, Railway Board (Accounts), New Delhi. Thus two separate drafts one for P. W. Railway transactions and the other for P. E. Railway transactions will be issued by the Secretary, Railway Board, New Delhi in settlement. Similarly two separate drafts will be issued by the Financial Advisor and Chief Accounts Officer P. W. and P. E. Railways, in settlement of their accounts with the Indian Railways, the drafts being issued in favour of the Secretary, Railway Board, New Delhi.

6. So far as Posts, Telegraphs and Telephones transactions are concerned the procedure similar to that prescribed for the Railways will be followed. In other words, as in the case of Railways, there will be two drafts, one for Eastern Pakistan and one for Western Pakistan the settlement on this side being effected by the Accountant General, West Pakistan, in the case of Western Pakistan and the Accountant General, East Pakistan, in the case of Eastern Pakistan. On the Indian side, the Accountant General, Posts and Telegraphs, Simla, will be responsible for the clearance of the accounts, which will be initially checked by his Deputy Accountant General, and for the issue of the bank drafts.

7. The adjustment between the Military, Railway and Posts, Telegraphs and Telephones Audit Officers will be strictly confined to transactions relating to those respective department and all miscellaneous payments will be adjusted through the Accountant General, Pakistan Revenues and the Accountant General, Central Revenues.

8. A manuscript register should be maintained which should show by each Account Officer in India the particulars of outward and inward schedules together with their amounts to watch acceptance of outward schedules and to record the acceptance of inward schedules.

9. The method of settlement of Inter-dominion accounts laid down above does not in any way affect any special arrangements that have been made or may be made between the two Governments for financing any payment or class of payments.

ANNEXURE (See Article 111)

List showing the names of Foreign Governments (other than the Governments of India and Burma) and Pakistan States, etc., and of the Account and Departmental Officers through whom the transactions relating to these Governments and States should be settled.

Name of Accounts Officer through whom the

transactions should be settled

Name of Departmental

Agency or officer through whom the

accounts are settled

Names of Governments, States, Chiefships and Estates

Accountant Pakistan

General, Revenues.

Government of Ceylon.

His Majesty's Colonial Government Straits Settlements.

Her Majesty's Colonial Hong Kong. Government,

Her Majesty's Colonial Mauritius. Government,

Her Majesty's Colonial of Aden. Government

Federated Malaya States.

Kedah States.

Johore.

Aden.

Sarawak.

Iraq.

Holland.

Kenya.

Fiji.

North Borneo,

Rodhesia.

Accountant General, West Pakistan. Kashmir, Poonch.

Comptroller, Northern Area, West Pakistan.

Political Agent, Dir, Swat and Chitral.

Deputy Commissioner, Hazara.

CHAPTER 10.—FORM ANDTREATMENTOFEXCHANGE ACCOUNTS.

Introductory 131

Form of Account 132

Disposal of Account 136

Exchange Account Abstract 140

Objections 142

Advances, and Suspense Items 143

Progress Register 144

List of special items adjustable on the books of certain Civil Accountants General

147

and Annexure

INTRODUCTORY

131) The instructions in this Chapter relate primarily to the procedure to be observed in Civil Account Offices in respect of accounts exchanged with other Civil Account Offices; they shall apply also generally to the treatment of Exchange Accounts in all other Account Offices.

FORM OF ACCOUNT

132) An Exchange Account will contain two kinds of items, namely:—

1. transactions of which the Account Officer receiving the account obtains information through another part of his accounts also, e.g., remittances of money into, and cheques, drawn by officers of the Central Government (Civil) on, treasuries subordinate to another Account Officer ; remittances into and cheques drawn on Civil treasuries by officers of the Posts, Telegraphs and Telephones and Defence Departments ;

2. transactions of which the Account Officer receiving the account gets no information, except through it, and which he has therefore to deal with when he receives it, e.g., payments and receipts by one Account Officer on account of another, which the latter must, on receipt of the Exchange Accounts, bring within his own accounts.

133) Except as otherwise provided, every Exchange Account should be prepared in Form 15 and classified under four heads. Taking, by way of example, the account between Pakistan Revenues and West Pakistan the four heads shall be .as follows :—

1. Remittances to Pakistan Revenues from Accountant General, West Pakistan.

2. Remittances to West Pakistan from Pakistan Revenues.

3. Items adjustable by Pakistan Revenues.

4. Items adjustable by West Pakistan.

The classification of an Exchange Account under four heads is intended only as a convenient working arrangements and should net be understood as implying any division of responsibility. See Article 136.

In the case of Exchange Account between Civil and Civil the operation on heads I and II would be confined practically to cheques drawn on treasuries by Public Works and Forest Officers of the Central Government in account with another Accountant General and payments into treasuries by such officers.

134) There should be four schedules attached to each Exchange Account namely :—

A.—a schedule, in Form 16, giving details of debits under head I or II (as the case may be), viz., remittances to the Account Officer receiving the account ;

B.—a schedule, in Form 16, of credits under head I or II ;

C.—a schedule, in Form 17, of debits under head III or IV (as the case may be), viz., items adjustable by the Account Officer receiving the account;

D.—a schedule, in Form 17, of credits under head III or IV.

1. In respect of remittances into treasuries by Public Works Officers of the Central Govern-ment who are in account with another Accountant General, both the remitting and receiving account circles are required to prepare schedules under this Article. It is open, however,, to Accountants General, by mutual agreements, to dispense with the schedules of debits required to be prepared by the remitting account circle, provided that the Account Office of that circle intimates promptly to the other Account Office all discrepancies that the examination of the schedule of credits received from the latter may bring to light.

2. In respect of responding adjustments communicated through the outward account there-is no necessity for detailing the items in the schedules.

Note.—Writes-back of debits, or credits made in a former month under head HI or IV should be made under the head under which the debits or credits originally appeared.

135) All original transactions should be detailed in the schedules accompanying the Exchange Accounts, but in the case of cheques and remittances of Public: Works Officers adjusted through Exchange Account it is sufficient to state, in. Schedule A or B, as the case may be, the amount paid or received at each treasury on account of each Public Works Division. Treasury Consolidated receipts should accompany the schedule, but it is not necessary to forward paid cheques.

Public Works outward items which represent charges for work done should be supported by certificates in the form prescribed by the Comptroller and Auditor General except in the case of works of Central Departments which are executed" by the Provincial Public Works Department as a standing arrangement and in respect of which the Provincial Accountant General acts as a Sub-Account Officer of the Account Officer of the department concerned. Items of the latter class should be shown as a single entry in the schedule supported by a subsidiary schedule giving: such details as may be required by the Account Officer concerned.

Public Works outward items which represent receipts realised as a standing: arrangement on behalf of the Central Department referred to in the preceding sub-paragraph should also be shown as a single entry in the schedule supported by a. subsidiary schedule giving such details as may be required by the Account Officer concerned.

Note.—Before despatch, the exchange account should be examined so that it may be verified that the figures agree with these in the Detail Books, that all necessary explanations are given,, and that ail documents are attached or their absence explained and the necessary action taken.

DISPOSAL OF ACCOUNT

136) The Account Officer who sends out the account must, in the case of items falling under heads I and III, if his account is the second side, or in the case of those under heads II and IV, if it is the first side, not only state the items correctly and be prepared to give any information required regarding them but must also keep a careful watch over all outstandings and press the other party, for their speedy adjustment. The receiving Account Officer, on the other hand, is directly responsible for the speedy adjustment of all items passed on to him, and if he finds any item which in the case of head I or II he cannot trace, or in the case of head III or IV which he is not prepared to accept and respond to, he must induce the other party to write back the original credit or debit. If the matter cannot be settled by correspondence, a reference should be made to the Comp-troller and Auditor General; but until the item is adjusted by the receiving officer or written back by the originating officer, both parties shall remain equally responsible for the outstanding.

1. Items shown under “Remittances to” and “Items adjustable by “other account circles should not be written back without the previous consent of the account circle concerned. Errors committed in crediting or debiting amounts to heads I to IV should be rectified by addition or deduction, as the case may be, and not by a transfer entry and the fact intimated to the other party to the account in Form 18.

2. In respect of remittances into treasuries made by Public Works Officers of the Central Government who are in account with another Accountant General, the rule in this Article is subject to the qualification that, as in respect of cheques of such officers, the primary responsibility for watching the clearance of transactions shall devolve upon the Accountant General who keeps the accounts of the Public Works Officers concerned.

137) In the case of items under head I or II, the credits will usually be known before the debits appear in the Exchange Account. To facilitate tie scrutiny of the adjustment of transactions under these heads other than transactions of Public Works and Forest Officers, the credit in each outward account and the corresponding entries from the inward accounts should be posted in a register in Form 19. If any differences are noticed, necessary action should be taken.

Note.—The detailed procedure for watching the adjustment of Public Works and Forest transactions passed through head I or II of the Exchange Account will be such as may be prescribed by the Comptroller and Auditor General.

138) Immediately on receipt of the inward account, the transactions shown under head III or IV, as the case may be, should be posted individually inconsecutive order in columns 1 to 3 of the Adjustment Registers (Form 20) for credits and debits respectively. These transactions should then be dealt with as follows :—

In respect of items which are adjustable under heads which have been opened, in departmental abstracts, suspense slips should be prepared in the form prescribed by the Comptroller and Auditor General. All suspense slips should be entered in a list of suspense slips which together with the suspense slips themselves and the supporting vouchers or other documents should then be sent to the Departmental auditor concerned for necessary adjustment. At the same time, the sections concerned are required to classify such of the other

charges and credits as are not adjustable in the Departmental Abstracts. As soon as this has been done and the lists of suspense slips have been returned with the prescribed certi-ficate of adjustment, columns 4 to 8 of the Inward Adjustment Register (Form 20) should be posted. The items which are adjusted in the Central section of the accounts should be classified in the Adjustment Register, under the relevant Departmental Adjusting Account head, or under the appropriate debt or remittance head, as the case may be, while items which are adjusted in the Provincial section are classified under the Head "Adjusting Account between Central and Provincial Governments". Items which are susceptible of adjustment but cannot be treated as finally settled should be placed under objection and entered in columns 4 and 5 as well as in column 8 of the Register. The Adjustment Register should be closed after the total of the "adjusted" and "omitted" column has been agreed with the total of 'the inward account.

For transactions in the Inward Exchange Accounts which are adjustable in the Provincial section of the accounts separate adjustment registers should be maintained. The transactions should be classified in these registers under the "Departmental Adjusting Account" or other heads concerned by per contra credit or debit to the head "Adjusting Account between Central and Provincial Governments". The Provincial-register should be closed after the total credit or debit under the latter head has been agreed with the corresponding debit or credit adjusted under the same head in the Central Adjustment Register.

Note 1.—When in respect of a net debit received through the Exchange Account, the gross debit is adjustable in the Provincial section and the deductions are adjustable in the Central section, the amount of the gross debit should be posted in column 5 of the Adjustment Register under the head "Adjusting Account between Central and Provincial Governments" and the deductions should be posted in red ink in the same column under the appropriate suspense or other head concerned.

Note 2.—Items passed through the Inward Exchange Accounts which are adjustable in the Public Works Divisional accounts should be taken by the Accountant General or the Director, Audit and Accounts, works as the case may be under the head "Public Works Remittances—III. — Other Remittances—(b) Items adjustable by Public Works" and should be communicated to the Divisional Officer concerned, who will then become responsible for clearing them. Any items which are adjustable in the accounts of other divisions should be passed on by the Divisional Officer to the divisions concerned for adjustment, while items of a doubtful nature should be accepted provisionally and referred to the Accountant General or the Director, Audit and Account, Works as the case may be separately for re-adjustment, The procedure should apply mutatis mutandis to items passed through Inward Exchange Account which are adjustable in the account of the Forest Department.

139) An arrear adjustment, that is an adjustment of an item rejected, or outstanding from a previous account, should be entered in the Inward Adjustment Register in continuation of and below the total of the current month's adjustments, the name of the month in which it originally appeared being noted in the first column.

EXCHANGE ACCOUNT ABSTRACT

140) When the grand total of the Adjustment Register has been made the amounts entered in the column "adjusted" should be posted into the Exchange Account Abstract (Form 21) by each adjuster. The Abstract for Central transactions should be kept separate from that for the Provincial transactions. In that for Central Abstract, the grand total of the column

"adjusted" in the Central Register should be shown under the relevant Exchange Account head as a responding entry. When there is more than one amount under the same detailed head the figures should at first be posted at foot of the abstract, for which purpose sufficient space is left at the foot of each page. Care must be taken that the Abstract is posted only from the Adjustment Registers, and not from the Exchange Account itself or any other document.

141) When all the Exchange Account adjustments of the month have been posted in it, the Exchange Account Abstract should be totalled, examined, and submitted to the Gazetted Officer for approval. It should then be made over to the Book Section. Objections

142) Every item which is not finally settled should be entered in an Objection Statement and in the Objection Book (Forms 22 and 23). The serial numbers of items of previous months still outstanding should be entered at the beginning of each Objection Statement and the Objection Book. The debit items should be entered first and then the credit items.

The procedure for the upkeep of the Objection Book and for watching the adjustment of the items entered in it will be such as may be prescribed by theComptroller and Auditor General.

ADVANCES AND SUSPENSE ITEMS

143) No "Advances Repayable" or other "Suspense" item should be left outstanding under the Exchange Accounts, pending recovery. It should be adjusted to the appropriate debt head and must be entered in the proper Objection Book.

PROGRESS REGISTER

144) The progress of the adjustment of each Exchange Account should be watched by means of a register in Form 24 in which th,e totals of the prescribed heads should be entered monthly separately for the inward and the outward account. The outward figures should be entered first for the twelve months and for June final and supplementary, and the inward figures should be entered similarly below them. Annual totals should be made of all the eight columns separately for the inward and the outward account and grand totals of the two made with opening and closing balances.

145)

a) The progress of adjustment under all heads should be watched closely, that under heads III and IV being tested in detail month by month.

b) The unadjusted balance under heads I and II should ordinarily be small as most of the items are cleared during the same month. The balances should, however, be tested from time to time. See also Article 137.

146) After the June final accounts have been despatched, the balances outstanding under heads I and III or II and IV, as the case may be, should be communicated to the other party to the account. As soon after the close of June supplementary adjustments as possible but not later than the 15th November, an Annual Consolidated Abstract of the Progress Register prescribed in Article 144 should be sent to the Comptroller and Auditor General and to the other party to the account, in Form 25 with detailed explanations, on the reverse of that form or in Form 26 of the balance outstanding under heads I and III or II and IV, as the case may be.

LIST OF SPECIAL ITEMS ADJUSTABLE ON THE BOOKS OF CERTAIN CIVIL ACCOUNTANTS GENERAL

147) A list showing certain special items and the Accountants General in whose books they should be adjusted is given in the Annexure to this Chapter. Certain items which should be adjusted in the books of the Accountant General, Pakistan Revenues, are mentioned in the Annexure to the succeeding Chapter!

ANNEXURE

(See article 147)

The transactions connected with the following items should be adjusted by the Accountant-General noted against each:—.

ItemsAccountant

General/Comptroller

Mint (Lahore) West Pakistan

Opium Do.

General Family Pension Fund East Pakistan

Hindu Family Annuity Fund Do.

Bengal Christian Family Pension Fund Do.

Bengal Uncovenanted Service Family Pension Fund Do.

Bengal and Madras Service Family Pension Fund Do.

CHAPTER 11.—EXCHANGE ACCOUNTS WITH THE ACCOUNTANT

GENERAL, PAKISTAN REVENUES, AND AUDIT OFFICER,

INDUSTRIES, SUPPLIES AND FOOD

Introductory 148Repayments of debt by Provincial Governments to the Central Government

154

Transactions of Central Departments adjusted by the Accountant General, Pakistan Revenues

149

Exchange Account with the Industries, Supplies and Food

155

The Indian Civil Service and the Superior Services (India) Family Pension Funds 152

List of items, transactions connected with which should be adjusted on the books of the Accountant General, Pakistan Revenues

Annexure. A

Transactions under “Adjusting Account between Central and Provincial Governments" passed on to the Accountant General, Pakistan Revenues

153

List of transactions which should be adjusted on the books of the Industries, Supplies and Food

Annex.

INTRODUCTORY

148) The Exchange Account with the Accountant General, Pakistan Revenues, is peculiar in this respect that several kinds of service and debt head items are adjusted through it, instead of directly against the appropriate heads in the Central section of the books of Provincial Accountants General or in the books "S^ of non-Civil Account Officers. A list of these items will be found in Annexure 'A' to this Chapter.

As it is of great advantage that these items should be adjusted in the Pakistan Revenues accounts of the month to which they pertain, the outward account with Pakistan Revenues should be sent out as soon as possible and in advance of the other accounts—vide Article 82.

TRANSACTIONS OF CENTRAL DEPARTMENTS ADJUSTED BY THE ACCOUNTANT GENERAL, PAKISTAN REVENUES.

149) The following procedure should be followed in respect of the receipts and charges of the department mentioned below which should be finally brought to account by the Accountant General, Pakistan Revenues :—

Archaeology.

Intelligence Bureau, Ministry of Home Affairs.

Separate schedules of any receipts pertaining to these departments reported by treasuries should be despatched by Civil Account Officers to the Accountant General, Pakistan Revenues, in anticipation of the Exchange Account in which t he receipts are credited, but in the

case of receipts received by non-Civil Departments the schedules may be sent with the Exchange Accounts.

The charges of these departments should be reported by treasuries to the Accountants General, bi-monthly in schedules showing the voucher number and then amounts of each voucher, a separate schedule being used for each department. As soon as these schedules are received they should be checked with the supporting vouchers, the total of each schedule also being checked with the list of payments. A covering list should then be prepared in Form 27 separately for each department and despatched to the Accountant General, Pakistan Revenues, with schedules supported by vouchers, excluding paid cheques, in anticipation of the Exchange Accounts in which the charges are debited.

The vouchers, excluding paid cheques, for expenditure incurred by non-Civil Departments will be forwarded with the Exchange Accounts.

150) Deleted.

151) The Central Government's obligation to maintain ancient monuments springs from Section 11 of the Ancient Monuments Preservation Act, 1904 in the case only of protected monuments in respect of which Government have acquired rights under Section 4 of the aforesaid Act, or which they have acquired under Section 10 of the Act. The receipts and charges pertaining to such monuments should be passed on to the Accountant General, Pakistan Revenues, for adjustment. The totals only of such receipts or charges need be shown in the schedules, any particulars required by the Accountant General, Pakistan Revenues, being given in separate statements.

THE INDIAN CIVIL SERVICE AND THE SUPERIOR SERVICES (INDIA) FAMILY PENSION FUNDS.

152) Transactions relating to the Indian Civil Service Family Pension Fund and the Superior Services (India) Family Pension Fund arising in other account circles should be passed on to the Accountant General, Pakistan Revenues, monthly through the Exchange Accounts.

The monthly transactions in respect of the transferred and untransferred sections of the Indian Civil Service Family Pension Fund and those in respect of transferred section of the Superior Services (India) Family Pension Fund and the Superior Services (India) Family Pensions (Un-transferred) should be shown separately in the Schedules, the details of the recoveries relating to each category being furnished in separate certified lists in Forms 28 and 29 as the case may be. These lists should be sent to the Accountant General, Pakistan Revenues by the 25th of the month following that to which the recoveries relate. In the case of the Superior Services (India) Family Pension Fund (Transferred), advance intimations of transfers from the General Provident Fund should, in addition, be given to the Accountant General, Pakistan Revenues, by telegram, as soon as the transfers are made. The net balances of the transactions relating to the I.C.S. Family Pension Funds (Transferred) and (Untransferred) and the Superior Services (India) Family Pension Fund (Transferred) should be parsed on by the Accountant General, Pakistan Revenues, half-yearly to the Secretary, Commonwealth Rela-tions Department through the London Accounts. In the case of the transactions connected with the Superior Services (India) Family Pensions (Untransferred), the receipt and payments should be adjusted on the books of the Accountant General, Pakistan Revenues.

In the case of transactions under the Indian Civil Service (Non-European Members) Family Pension Rules, the charges only should be passed on to the Accountant General, Pakistan Revenues, for final adjustment in his books, the receipts being brought finally to

account in the Central section of the Civil Accountant General's books under the appropriate head.

TRANSACTIONS UNDER "ADJUSTING ACCOUNT BETWEEN CENTRAL AND PROVINCIAL GOVERNMENTS" PASSED ON TO THE ACCOUNTANT GENERAL,

PAKISTAN REVENUES.

153) As the balances of the Central Government are worked out on the books of the Accountant General, Pakistan Revenues, all adjustments affecting the balances of the Central Government initiated by an Accountant General should be intimated to the Accountant General, Pakistan Revenues in bulk so that he may agree with the adjustments against Central balances communicated to him by the Central Accounts Section of the Bank. When, therefore, an Accountant General receives intimation from the Bank that adjustments between Central and Provincial balances have been carried out as instructed by him, he should clear the outstanding under the head "Adjusting Account between Central and Provincial Governments" in the Central section of his accounts by debit or credit to the Exchange Accounts with Accountant General, Pakistan Revenues On receipt of a copy of the same intimation from the Bank the Accountant General, Pakistan Revenues, should afford the necessary credit or debit in his accounts to the head "State Bank Deposits—Central Accounts Office, State Bank" by per contra debit or credit to the appropriate Exchange Account head concerned.

153 A. Deleted.

REPAYMENTS OF DEBT BY PROVINCIAL GOVERNMENTS TO THE CENTRAL GOVERNMENT

154) The repayments of debt by Provincial Governments to the Central Government which are adjusted finally on the books of the Accountant General, Pakistan Revenues, should not be passed on to that officer through the Exchange Accounts, but should be adjusted in accordance with the procedure described below :—

The Provincial Accountant General should when sending the advice of adjustment to the Bank in respect of Debt repayments, adjust the transaction in> the Provincial section of his accounts under the head "Central Accounts Office— State Bank Suspense" by debit to the appropriate head, the credit under the former head being cleared by transfer to the head "State Bank Deposits—Central Accounts Office, State Bank" on receipt of clearance memorandum from the Bank. The Provincial Accountant General should at the same time send a special intimation to the Accountant General, Pakistan Revenues, regarding the particular advice in which repayment of debt has been communicated to the Bank for adjustment so that the latter may watch the credit to be afforded by the Bank. On receipt of advice of adjustment from the Bank, the Accountant General, Pakistan Revenues, should make necessary adjustment in his books crediting "Q—Loans and Advances by the Central Government" by debit to "State Bank Deposits—Central Accounts Office, State Bank".

The procedure prescribed above shall apply mutatis mutandis to payments of interest by Provincial Governments to the Central Government.

EXCHANGE ACCOUNT WITH THE AUDIT OFFICER, INDUSTRIES, SUPPLIES AND FOOD.

155) The receipts and payments in respect of the transactions enumerated in Annexure B to this Chapter should be passed on to the Audit Officer, Industries, Supplies and Food, through the Exchange Accounts supported by the necessary schedules and vouchers. Paid cheques should, however, be retained.

156) Deleted.

ANNEXURE A

(See Article 148)

The transactions connected with the following items should be adjusted on the books of the Accountant General, Pakistan Revenues.

1. Expenses of the President, etc., on tour.

2. Deleted.

3. Haulage charges of carriages of Members of the Cabinet.

4. Railway charges for distinguished visitors to Pakistan incurred under special orders of the Central Government.

5. Deleted.

6. Expenditure against grants at the disposal of the Ministry of Home Affairs and the De-partment of Education, Health and Lands of the Central Government.

7. Payments on account of the Bureau of Central Intelligence.

8. Transactions pertaining to Chief Commissioners' provinces.

9. Pay; leave salaries and compensatory allowances (other than gazetted officers, attached to the offices of the Civil Accountants General or to Comptroller and Auditor General.

10. Pay and allowances of the Office of the Asstt. Accounts Officer (Inspections) attached to the Office of the Comptroller and Auditor General.

11. Deleted

12. Capital expenditure of the Lighthouses Department.

13. Deleted.

14. Consular and Diplomatic Services.

15. Archaeological Department.

Exception Transactions arising in East Pakistan should be adjusted in the Books of Accountant General, East Pakistan.

16. Deleted.

17. Deleted.

18. Deleted.

19. Deleted.

20. Deleted.

21. Deleted.

22. Deleted.

23. Deleted.

24. Deleted.

25. Charges for loss on it withdrawal of Bronze (Copper) and Nickel coins.

26. Deleted.

27. Deleted.

28. Deleted.

29. Transactions on account of payments of commuted value of Central Government excepting those pertaining to the Railway, Posts, and Defence Departments.

30. Central Loans

31. Indian Civil Service Family Pension Fund.

32. Superior Services (India) Family Pension Fund.

33. Payments under Indian Civil Service (Non-European Members) Family Pension Rules.

34. Transactions connected with Provident Funds the accounts of which are maintained by the Accountant General, Pakistan Revenues.

35. Deleted.

36. Transactions with certain Foreign Governments and Pakistan States which are adjusted through the Accountant General, Pakistan Revenues, under the rules in Chapter 9.

37. Advances made by the Central Government to the Provincial Governments and repayments in respect of such advances (including pre-autonomy debt). See Article 154.

ANNEXURE 'B'

(See Article 155)

The transactions in connection with the following items should be adjusted on the books of the Audit Officer, Industries, Supplies and Food.

1. Payment of contractors bills for stores supplied or services rendered against orders placed by:-

a) Director General, Supply and Development, Karachi.

b) Textile Commissioner, Karachi.

c) Coal Commissioner, Karachi.

d) Iron and Steel Controller, Karachi.

e) Controller, Printing and' Stationery (Central Purchases only).

f) Director of Food and Agriculture (Food Division), Karachi

g) Director of Procurement and Enforcement, Ministry of Food and Agriculture (Food Division), Karachi.

h) Director of Supplies, Lahore.

i) Director General, Disposals, Karachi.

j) Director of Disposals, Lahore.

2. Deposits of Ministry of Food and Agriculture (Food Division).

3. Deposits of the Purchase Organizations under the Ministry of Industries.

4. State Trading Schemes under the capital Major Head "87-Capital Outlay " Pertaining

a) Purchases of Foodstuffs by the Ministry of Food, Karachi.

b) Purchases of Textiles by the Textile Commissioner, Karachi.

c) Purchases of Coal by the Coal Commissioner, Karachi.

d) Purchase of Reserve stores by the Department of Supply and Development.

5. A portion of the transactions relating to the Major Head XXXV. Supply and Develop-ment, XXXVI. Miscellaneous Departments and XLVI Misc-Fees realised on account of —

i. Purchase of stores through officers stated at (i) above.

ii. Inspection of stores purchased through officers stated at (/) above.

iii. Inspection of stores and purchases through the Director General Supply and Development and

iv. Testing fees recovered by the Govt. Test House.

6. Transactions arising out of recoveries from Disposal 9f surplus and obsolete stores sale proceeds from the disposal of American surplus stores and disposal of surplus foodstuff.

7. A portion of transactions under the Major Head XLVII-Defence Services— Effective-I-Fighting Services (c) R.P.A.S.O. Supply Miscellaneous (Code Head 188/30.).

8. Transactions relating to payments on account of "Subsidy to Cement Companies in West Pakistan on despatches of Cement to East Pakistan" under the Major Head "57- Miscella-neous".

CHAPTER 12.—EXCHANGE ACCOUNTS BETWEEN CIVIL (INCLUDING POSTS, TELEGRAPHS AND TELEPHONE) AND DEFENCE SERVICES.

Introductory 157 Grants of lands and jagirs 169

Schedules of Receipts and Payments

158

Leave salaries and pensionary charges 170Form of Exchange Account 162

Account for June 165

Lapse of Cheques 167Charges on account of printing work done for and stationery supplied to the Defence Department

171

Indian Military Service Family Pension Fund and Indian Military Widows' and Orphans' Fund

168Deceased Soldiers' and Deserters' Estates

172

INTRODUCTORY

157) Transactions pertaining to the Defence Services taking place at a Central or a Provincial treasury as well as any transactions arising in the Central or Provincial section of a Civil Accountant General's books which are adjustable in the accounts of the Defence Services should be adjusted through the Exchange Accounts between Civil and Defence Services, the money settlement between the Central and Provincial Governments in respect of such transactions, where necessary, being effected separately by the Civil Accountant General concerned in the manner indicated in Article 13 of Volume I of this Code. Similarly, all transactions arising in the accounts of the Defence Department which are adjustable in the books of a Civil Accountant General should be passed on by the Defence Account Officer concerned to the former through the Exchange Accounts, any adjustment between the Central and Provincial Government in respect of such transactions being left .to be effected by the Civil Accountant General concerned, vide Article 16(2) of Volume I of this Code.

SCHEDULES OF RECEIPTS AND PAYMENTS

158) The original schedules of Miscellaneous Defence Services Receipts Form T. A. 15 of Volume II of this Code) submitted by Treasury Officers with their monthly accounts should be collected together by the Civil Accountant General and forwarded to the Defence Account Officer concerned under cover of a list in Form 30 which should be despatched not later than the 10th of the month following that to which it relates. The schedules of Defence Services Remittances (Form T.A. 14 of Volume II of this Code) with the duplicate copies of Receivable Orders received with the treasury accounts should, however, be retained in the Accountant General's office. The latter schedules should be pasted in a register in original in Form 31 and the corresponding debits intimated through the inward Defence Services Exchange Accounts should be posted against the items concerned in the appropriate column. At the end of each quarter, the items remaining unadjusted should be carried into the "Balance" column for that quarter and a list of the unadjusted

items supported by the connected duplicate copies of the Receivable Orders should be transmitted to the Defence Account Officer concerned.

The procedure prescribed in this Article shall apply mutatis mutandis to Defence Services receipts received by the Bank at places where the Bank renders accounts direct to the Accountant General.

159) The periodical schedules of Defence Services payments (Form T. A. 16 and 17 of Volume II of this Code) transmitted by Treasury Officers and the Bank should on receipt be collected together and listed separately in Form 32. The schedules relating to payments of cheques (Form T.A. 16 of Volume II of this Code) together with the paid cheques themselves, other than those of the Controller of Factory Accounts, should be forwarded to the Defence Accounts Officer concerned through the Deputy Assistant Military Accountants General incharge, Hollerith Section, Rawalpindi. Schedules relating to payment of cheques together with paid cheques issued by Controller of Factory Accounts should be forwarded to him direct. The schedules relating to other payments (Form T.A. 17 of Volume II of this Code) with all vouchers should be forwarded direct to the Defence Accounts Officers concerned. These schedules should be sent to the Defence Accounts Officers in one batch, on the 10th of the month following that to which they relate. It should be ensured by a preliminary scrutiny of the accounts, that the schedules and vouchers sent to Hollerith Section and to the Controller of Factory Accounts are complete in all respects.

Cheques issued on Sub-treasuries should be detailed in the schedule of payments separately from those paid by the District Treasury.

1. The due dates prescribed in this and the preceding Article must be strictly observed, and if all the schedules have not been received from treasuries or the Bank on the due dates those which have been received should be forwarded, and supplementary lists should be sent as early as possible after the receipt of the late schedules.

160) The Civil Accountant General should preserve for record a copy of the covering lists and also a copy of the schedule of receipts and of the entries in the "Miscellaneous Payments "column of the schedule of payments.

161) The credits relating to the Defence Services Officer's Provident Fund should be communicated to the Controller of Military Account (Pension), Lahore, in advance of the monthly exchange account Schedules containing particulars of these credits should be prepared in the Accountant General's office in Form 17 and sent on the dates mentioned below, copies being retained for record :—

i. deductions from bills paid up to the 10th of a month—by the 25th of the month ;

ii. deductions from bills paid up during the remainder of the month and subscriptions paid in cash during the month—on the 10th of the following month.

FORM OF EXCHANGE ACCOUNT

162) The outward Exchange Account should be prepared in Form 33, and the inward in Form 34. The mutual adjustment and clearing of items shall be regulated in accordance with the rules laid down in Chapter 10. Each Defence Account Officer shall furnish to the Comptroller and Auditor General and the Accountant General concerned annually a statement compiled in the manner prescribed in Article 146.

Note.---.Separate annual Consolidated Abstracts of Progress Registers, as prescribed in Article 146, should be submitted to the Comptroller and

Auditor General by Civil Accountants General acting as sub-Account Officers on behalf of the Military Accounts Department in respect of works transactions pertaining to the Military Engineer Services and the Pakistan Air Force executed in the Public Works Department. Similarly, Defence Account Officers acting as Sub-Account Officers of a Civil Accountant General in respect of transactions relating to Public Works under the control of the Military Engineer Services should submit separate Abstracts of progress Registers for such transactions.

163) The transactions which are passed through heads I to IV of the Exchange Account are of the kind specified below :—

HEAD I.—REMITTANCES TO CIVIL FROM DEFENCE SERVICES.

This head is intended for (i) cash remitted by the officers of the Defence Department into a Civil treasury, (ii) Remittances into Civil treasuries by Pakistan states on account of cost of Military stores supplied to them, and (iii) Transfer receipts drawn by Civil treasuries, and cheques drawn by the Civil Department, on Military treasure chests.

HEAD II.—REMITTANCES TO DEFENCE SERVICES FROM CIVIL.

These remittances comprise payments, upon cheques issued by the officers of the Defence Department, and also—when such are specially ordered—specific remittances from Civil treasuries to Military treasure chests, Registration fees Stamp, Abkari and Salt collections, etc., paid into Military treasure chests should appear under this head.

HEAD III.—ITEMS ADJUSTABLE BY CIVIL.

This head is intended for moneys received or charges incurred on account of the Civil Department by officers of the Defence Department, and credited or debited by them to the Civil Department for adjustment in the accounts of Civil Account Officers. Under this head should be included sums paid into Military treasure chests on account of Cantonment Funds, contributions for foreign service examination fees and subscriptions to Service Funds. Consequently the original items under this head should appear always in the account rendered by the Defence Account Officers to Civil, and the responding entries in the account rendered by Civil to the Defence Account Officers.

HEAD IV.—ITEMS ADJUSTABLE BY DEFENCE SERVICES.

This is intended for receipts received otherwise than on Receivable orders and for payments on account of the Defence Department made otherwise than on cheques issued by officers of the Defence Department, and also for the value of stores supplied by and returned to Civil Departments. These transactions should be debited or credited to the Defence Account Officers in the account rendered to them by Civil. The only entries under this head in the account rendered to Civil by the Defence Account Officer should be the responses given by them in adjustment of these debits and credits.

164) The Civil Accountant General need give no particulars in his outward Exchange Account of the items credited and debited under heads I and III, and in the same way the Defence Account Officer need give no particulars of the items-credited and debited under heads II and IV of his outward Exchange Account. These particulars should be given in separate schedules on the plan described in Articles 134 and 135. The Accountant General in giving particulars of credits under head IV, should also enter in the relevant schedules the full designation of the party paying the amount into the treasury. Receipts and expenditure pertaining to Military Engineer Services or Pakistan Air Force Works executed in the Public Works Department as a standing arrangement, in respect of which

the Civil Account Officer acts as a sub-Account Officer on behalf of the Military Accounts Department, should not be included in the main Exchange Account sent to that Department but should be booked under a separate head "Exchange Account between Civil and Defence Services—Sub-Account Officer, M. E. S. or sub-Account Officer, P.A.F." as the case may be. A similar procedure should be followed in cases in which a Defence Account Officer acts as a sub-Account Officer of a Civil Accountant General in respect of public works under the control of the Military Engineer services.

Note .—A copy of the outward Exchange Account with entries of debits and credits under head II only should be sent by the Civil Accountant General to the Hollerith Section concerned as prescribed in Article 159 relating to the transmission of schedules of payments of cheques, simultaneously with the despatch of the Account to the Defence Account Officer concerned.

ACCOUNT FOR JUNE

165) All original transactions relating to Defence Services which are likely to appear in the Exchange Accounts for June (Final)—under head "IV.—Items adjustable by Defence services'-' according to the latest available information, should be communicated by each Accountant General to the Defence Account Officer concerned by batches in the form of advance schedules, the last batch being sent in time to reach them before the 25th August.

Any such transactions coming to light after the despatch of the last batch of advance schedules, which may be adjusted by the Accountant General in his June Final account, should be communicated to the Defence Account Officers, as they are noticed, for adjustment in their June Supplementary accounts in time to reach them before the 25th September, all communications after the 2nd September being made by telegram.

166) In order that transactions affecting Provincial balances which originate in the accounts of the Defence Account Officers may be adjusted as far as possible in the accounts of the year to which they relate, these officers should send advance schedules in respect of such transactions for the months of May and June so as to reach Civil Accountants General by 25lh June and 10th July respectively, and corrections to the May Schedules also being advised so as to reach the Civil Accountant General not later than the 10th July. The vouchers and other documents relating to the transactions need not, however, accompany the schedules but should be sent with the regular Exchange Accounts.

LAPSE OF CHEQUES

167) Military Cheques lapse at the end of the third month after the month of issue and should be adjusted in the books of the Defence Department and not in those of the Civil Department.

INDIAN MILITARY SERVICE FAMILY PENSION FUND AND INDIAN MILITARY WIDOWS' AND ORPHANS' FUND

168) Transactions pertaining to the Indian Service Family Pension Fund and the Indian Military Widows' and Orphans' Fund should be passed on by the Civil Account Officer concerned monthly through the Exchange Account to the Controller of Military Accounts (Pensions), Lahore, pending eventual transfer of the net transactions to the Secretary, commonwealth Relations Department through the London Accounts. The transactions relating to the transferred and un-transferred sections of each of these Funds should be shown separately in the schedules, the Credits under category being supported by a list showing in detail the amounts recovered from each subscriber. The lists relating to the Indian

Military Service Family Pension Fund will be furnished in Form 35 which with necessary modifications may also be used for transactions of the Indian Military Widows' and Orphans Fund.

GRANTS OF LANDS AND JAGIRS

169) The amount payable to Provincial Governments on account of grants of Land and jagirs sanctioned by the Defence Department (vide Section IX in Appendix 3 to Volume I of this Code) should be adjusted in the accounts in the following manner :—

a) in the case of the grants of a plot of land, the Civil Accountant General concerned should debit the amount representing the value of the plot as assessed by Government to the nearest Defence Account Officer ;

b) in the case of assignments of land revenue payable in cash, the Defence authorities will arrange for payment through their own Account Officer, and the amount paid will be debited direct against the Defence Services Estimates ;

c) in the case of an assignment of land revenue paid by land owners direct to the grantee or of remission of land revenue if the grantee is a land holder, the amount of the grant should be debited annually by the Civil Accountant General to the nearest Defence Account Officer. .

Note.—The term "nearest Defence Account Officer" means the Controller of Military Accounts whose office is nearest to Civil Account Officer concerned.

LEAVE SALARIES AND PENSIONARY CHARGES

170) The charges for leave salaries paid by the Civil or the Posts Telegraphs and Telephones Department, in respect of leave earned by service in the Defence Department should be debited by the Civil or the Posts, Telegraphs and Telephones Account Officers, as the case may be, to the Controller of Military Accounts whose office is nearest to his own office, irrespective of the Military Division or District to which the payments actually relate. Debits for pensionary charges should, however, be passed on to the Controller of Military Accounts, Pensions, Lahore. The debits in each case should be supported by a certificate to the effect that the leave or pension for which the charges are debited was earned in respect of service rendered in the Defence Department and that the amounts charged are correct according to rule.

When, however, the debits on account of charges for leave salary are raised by ah officer who is not responsible for their audit, they should be supported cy $ copy of a certificate in the following form, which should be furnished to that officer by the Account Officer responsible for such audit at the time of issuing the leave salary certificate:—

"I certify that the sum of Rs. per month for the period from to is debitable to the Defence Services estimates on account of the leave salary of for leave earned in respect of services rendered in the Defence Department and the amount has been correctly calculated according to rule".

CHARGES ON ACCOUNT OF PRINTING WORK DONE FOR AND STATIONERY SUPPLIED TO THE DEFENCE DEPARTMENT

171) Charges for the cost of printing work done in the presses of the Central and Provincial Governments on behalf of the various branches of the Defence Department (including the Military Accounts Department) and of stationery supplied by the Printing and Stationery Department to those branches should be passed en for adjustment to the Defence Account Officers as shown below :—

Charges pertaining to Name of the Account Officer adjusting the charges

Pakistan Air Force Controller of Accounts, Air Force, Lahore.

Pakistan Navy Controller of Naval Accounts, Karachi.

Ordnance Factories Controller of Military Accounts, Rawalpindi.

Other Defence Services Controller of Military Accounts, Lahore.

Note.—Deleted.

DECEASED SOLDIERS' AND DESERTERS' ESTATES

172) Under Rule 44 of the Fundamental Rules Part II, the receipts in respect of the surplus of Estates of deceased, insane and missing persons and of the property of deserters should be credited by the Standing Committee of Adjustments or the Officer Commanding in the treasury in favour of the Controller, Military Accounts concerned. The amount will be held in deposit by the accounting authorities of the Defence Department pending disposal on receipt of instructions from the Ministry of Defence.

CHAPTER 13—SETTLEMENT WITH RAILWAYS

Introductory 173

Railway Transactions arising at Branches of the National Bank of Pakistan and the State Bank.

175

Transactions between Railways and Central/Provincial GovernmentDepartments and Pakistan Foreign Mission.

176-176(A)

Settlement of Transactions in Cash between Central and Provincial . Government and the Railways.

177-177(A)

Railway Transactions with Foreign Mission etc 177 B

Adjustment of Transactions at the close of t he year 177 C

Adjustment of Transactions relating to Provident Fund, Loans and Advances by the Central Government and Deposits and Advances etc.

177 D-177-E

INTRODUCTORY

173)

a) As a result of Provincialization of Railways, the Railway fund formed on proforma basis on the books of the State Bank of Pakistan under the Central Consolidated Fund became inoperative with effect from 1st July, 1962. Two separate proforma Railway Funds, viz., Pakistan Western Railway Fund and Pakistan Eastern Railway Fund have been created on the books of the State Bank of Pakistan under Provincial Consolidated Fund. These funds will accommodate all earnings and receipts and will bear all the expenditure of the respective Railways. The Pakistan Western Railway Fund and the Pakistan Eastern Rail-way Fund will be operated upon by the Financial Adviser and Chief Accounts Officer of the respective Railways.

b) The cash balances of the Railways will be considered as a part of the West Pakistan Consolidated Fund and the East Pakistan Government's Consolidated Fund respectively. The responsibility for verification of the balances on the books of the State Bank and their agreement with the balances on the books of the Railway will be that of the Financial Adviser and Chief Accounts Officer of the Railway concerned. He will also be required to confirm the net total of the Fund transactions intimated monthly by the State Bank of Pakistan direct to the Accountant General for adjustment under the head 'State Banks Deposits— Railways by per contra debit or credit to the head, V.—Cash Balance in the Provincial Section of Accounts'.

c) On the creation of the Consolidated Funds the Railways will discontinue depositing their earnings at and drawing cheques, on the Central and Provincial Treasuries. Such transactions will arise only at the offices of State Bank and the branches of the National Bank of Pakistan and will be taken by them direct against the Fund. All Railway earnings and other receipts will be paid into this fund and all the expenditure chargeable to Railways will be met therefrom. The fund will be operated upon by the Pakistan Western Railway and Pakistan Eastern Railway. The responsibility for verification of the balances

of the Fund as on the books of the State Bank and for their agreement with the balances on the books of the Railway, will be that of the Railway Board. It will also be the duty of the Railway Board to confirm the net total of the" Fund transactions intimated monthly by the State Bank direct to the Chief Accounts Officer of the Railway concerned for adjustment under the head "State Bank Deposits Railways " by per contra debit or credit to the head "Cash Balance".

173A. Deleted.

174) Deleted.

RAILWAY TRANSACTIONS ARISING AT BRANCHES OF THE NATION BANK OF PAKISTAN AND STATE BANK

175) The Transactions on behalf of Railways, taking place at the State Bank and the branches of the National Bank shall not pass through the Treasury Accounts or consequently through the accounts of the Civil Accountants General but shall be brought to account direct against the Railway fund in the books of the State Bank vide notes under Article 10 and 11 of the Account Code Vol. I.

TRANSACTION BETWEEN RAILWAYS AND THE CENTRAL/PROVINCIAL GOVERNMENT DEPARTMENT AND PAKISTAN FOREIGN MISSIONS

176) The transactions between the Railways and the Central/Provincial Government Departments will continue to be settled in Cash or by Cheques as far as possible. In the exceptional cases noted in the succeeding paragraphs the monetary settlement would be effected through the State Bank of Pakistan on the authority of the advice issued by the Railways or the Central- and Provincial Accounts Officer, according as the services have been rendered by to Railways. In the case of the transactions, which are adjustable in the Central Section of the accounts of a Provincial Accountant General and in the books of the Defence and Posts, Telegraphs and Telephones, Account Officers, Separate Advices shall be prepared by the Railway Accounts Officer for the amount relating to each Civil Defence and Posts, Telegraphs and Telephones, Account Officers and sent to the State Bank of Pakistan. The advices should give an indication that the transactions included in them are adjustable by the Accountant General, Pakistan Revenues, the name of the Accounts Officer being shown in brackets. A copy of the advice to the State Bank of Pakistan shall also be sent by the Railway Accounts Officer to the Accountant General, Pakistan Revenues. The clearance memo will be sent to the Accountant General, Pakistan Revenues by the State Bank.

The Railway transactions, arising in the provincial books of the various Accountants General/Comptrollers will be settled by them direct with the Railway through the State Bank of Pakistan. In case of Railway transaction, arising in the Central Section of the Accounts of the Provincial Accountants General and in the books of the Defence and Posts, Telegraphs and Telephones, Accounts Offices, they will be passed on through Exchange Accounts to the Accountant General, Pakistan Revenues and it shall be the responsibility of the latter to arrange for the necessary money settlement in respect of such transactions with the Railway Accounts Officers. The schedules, supported with vouchers shall be sent by the Civil Defence and Post, Telegraph and Telephone, Accounts Officers to the Railway Accounts Officers direct and copies of the schedules will be sent to the Accountant General, Pakistan Revenues in support of the entries in Exchange Accounts. As regards the Railway transactions, arising in Pakistan Foreign Missions (including the High Commission for Pakistan in the U.K.) the Accountant General, Pakistan Revenues will advise the State Bank to debit Railway fund concerned by per contra credit to Central Government cash balance. A copy of the advice issued to the State Bank in the

above cases will be endorsed to the Railway Account Officer and in the case of transactions arising in Pakistan Foreign Mission the copy of the advice will be supported with the duplicate copies of the schedules with certificate to the effect that the statement of receipts and expendi-ture in respect of the Railway transactions have been forwarded with vouchers and receipts to the Financial adviser and Chief Accounts Officer, Pakistan Western/Pakistan Eastern Railways.

176-A. In case of purchase of Rolling stock, coal etc. made by Railway from foreign countries by opening of letters of- credit on the authorised banks debits on account of such transactions will be adjusted by the State Bank of Pakistan by debit to Railway Fund concerned on receipts of advice from the Audit Officer, Industries, Supply and Food and a copy of the advice, duly supported by requisite documents will simultaneously be sent to the respective Financial Adviser and Chief Accounts Officers.

The transactions in which cash settlement will be necessary between the Railways and other Departments and the manner in which it will be done are indicated below:-—

In case of purchase made by the Director General, Supply and Development on behalf of Railways and paid for by the Audit Officer, Industries, Supply and Food the latter will send to the Railway Accounts Officer concerned monthly, bills duly supported by paid vouchers. These bills will be checked by the Railway Accounts Officers concerned within seven days of their receipt and re-imbursement will be arranged to the Audit Officer, Industries, Supply and Food through crossed cheques.

SETTLEMENT OF TRANSACTIONS IN CASH BETWEEN CENTRAL AND PROVINCIAL GOVERNMENTS AND THE RAILWAYS

177) The Central and Provincial Government Department will issue credit notes as heretofore in favour of the Railways in payment of fares and freight, etc. The system of payment by credit notes will be extended to other cases also which were not so far covered by them. In such cases the department concerned will receive a Rill from the Railways containing full particulars of the payments, demanded and issue a credit note in settlement thereof.

178) The Railway Account Officer will work out the payments receivable from other Departments on the basis of these credit notes and periodically issue advices to the State Bank for crediting the Railway Fund with the amounts thereof by per contra debit to the cash balances of the Government concerned. They will simultaneously endorse copies of such advices duly supported by the credit notes to the Account Officers on whose books the payments in question are adjustable.

177A. In the case of work executed by P.W.D. on behalf of the Railways prior deposits be credited by cheques by the Railways under the head "P.W. Deposits". Further procedure laid down in Art. 409—412 of the C. P. W. A. Code or the corresponding provision in the Provincial codes will be followed in this case and the refunds of unspent balances of deposit will be made by cheques by debit to the above head. In case of the expenditure incurred in excess of the amount deposited by Railways the excess expenditure will be transferred to the Head "Misc. P.W. Advances" in the books of the Director of Audit and Account (Works), Lahore or the Accountant General, East Pakistan, Dacca as the case may be and action will be taken by them for recovery of the amount from the Railways concerned. The Divisional Officer of the P.W.D. will render periodical account of the expenditure from the deposit account to the Financial Adviser and Chief Accounts Officer concerned. The re-imbursement will be made in full by the Financial Adviser and Chief Accounts Officer of the Railways and the Civil Accounts. Officer. Subsequent re-imbursement, if any, will,} however, be made with the consent of the other party.

RAILWAY TRANSACTIONS WITH FOREIGN MISSIONS, ETC

177B. The suspense heads "P.W.R. Suspense," "P.E.R. Suspense" already opened by-the Accountant General, Pakistan Revenues and other Accounts Officers in Part IV—Suspense—Suspense Accounts—Suspense Account" will continue to be operated by the Foreign Mission (including the High Commission for Pakistan in U.K.) and other department to accommodate the expenditure incurred and receipts realised on behalf of the Railways.

An adjustment register and a broadsheet will be maintained in form A. O.-11 of this Code after introducing therein the heads " P. W. R. Suspense " and " P: E. R. Suspense " by the Accountant General, Pakistan Revenues and other Account Officers concerned to maintain a watch over the clearance of the transactions adjustable with Railways. This register will also indicate clearly the number and date of the memoranda of clearance, received from the State Bank. It will be closed monthly. In case of the stores purchased by the Railways by opening of letter of credit the procedure now being followed by the Audit Officer, Industries, Supply and Food for accounting of letter of credit transaction is as under :—

The detailed head “L.C. Suspense" account denotes payments made in foreign countries on production of shipping documents or Railway receipt, etc. The State Bank re-imburses such payments as soon as an advice of the payment, having been made abroad together with a copy of the shipping document, is presented to it. In turn the State Bank informs the Audit Officer, Industries, Supply and Food of the payment having been made by it and also sends a copy of the shipping document. On receipt of the shipping documents and the advice of payment the Audit Officer Industries, supply and Food carries out the following adjustment :—

Dr. P. W. R. Suspense or P. E. R. Suspense.

Cr. L.C. Suspense.

When the clearance memo, issued by the State Bank is received by the Accountant General, Pakistan Revenues he will carry out the following adjustment:—

Dr. State Bank Deposits.

Cr. Exchange Account between Accountant General, Pakistan Revenues and the Audit Officer, Industries, Supply and Food.

On receipt of the Exchange Account from the A. G. P. R. the A. O. I. S. and Food will carry out the following adjustment :—

Dr Exchange Account between Accountant General, Pakistan Revenues and Audit Officer, Industries, Supply and Food.

Dr. Deduct Debit L. C. Suspense.

The Audit Officer, Industries, Supply and Food will then advise the State Bank to make adjustments of the amount against the balances of the respective Railway Fund and clear the amount adjusted previously under Pakistan Western Railway/Pakistan Eastern Railway suspense.

English transactions pertaining to Railway appear in the Account of receipts and disbursements of the High Commissioner for Pakistan in U. K. and an extract of the High Commissions account together with schedules relating to the transactions adjustable under " Remittance Misc. Account between England; and Pakistan" is forwarded by the Accountant General, Pakistan Revenues to the Financial Adviser and Chief Accounts Officers of Railway concerned.

In consequence of the Provincialisation of Railways while the English transactions will continue to be exhibited in the Accounts of Receipts and Disbursements of the High

Commission, the extracts of the Accounts will no longer require to be forwarded to the Financial Adviser and Chief Accounts Officer of Pakistan Western or Pakistan Eastern Railway. All that would be required in this case will be that the Accountant General, Pakistan Revenues will advise the State Bank of Pakistan to make necessary adjustment against the Railway Account Officer. On receipt of Memoranda of clearance from the State Bank, the Accountant General, Pakistan Revenues will carry out the following adjustment:—

Dr./Cr. State Bank Deposits.

Cr./Dr. Remittance Account between England and Pakistan.

The adjustment made against the Railway Fund will be communicated to the Financial Advisor and Chief Accounts Officer concerned by the Central Accounts under the final heads will be made by the Railway Account Officer.

ADJUSTMENT OF TRANSACTION AT THE CLOSE OF THE YEAR

177C. Return on Government investments in the Railways will be payable by the respective Railway to the Provincial Government in equal monthly instalments. The Provincial Government will in its turn arrange adjustment of the return payable to the Central Government. The amounts of contribution payable by Railway will be subject to audit and the Chief Auditor of the Railway will have to furnish audit certificate. The Provincial Accountants General on receipt of audit certificate will effect necessary adjustment through the State Bank of Pakistan. Thereafter adjustment for the return payable to the Central Government will be arranged by them. The contribution so received from the Rail-ways will be accounted for under the Minor head ' Railway Contribution to General Revenues' under- the Major head ' XX—Interest'.

The existing capital Major hea4 ' 57—Construction of State Railways' in Section BB Railway Capital Account outside Revenue has been split up in the following three parts with effect from the 1st July, 1962 :—

i. 67—A Construction of State Railways-Capital outlay by Government of Pakistan.

ii. 67—B Construction of State Railways—Capital outlay by Government of East Pakistan.

iii. 67—C Construction of State Railways—Capital outlay by Government of West Pakistan.

The capital expenditure under the existing Major head “67—Construction of State Railways", on 30th June 1962 will be transferred to the head” 67—A Construction of State Railways—Capital outlay by Government of Pakistan “without financial adjustment in the books of the Railway. After 1st July, 1962 the Capital expenditure on the Railways will be booked partly under the head " 67—B “or” 67—:C "for rupee portion of the expenditure and partly under the head " 67-A " for foreign exchange components financed by the Central Government from Loans.

N.B.—The balances under Depreciation Reserve Fund, Railway Reserve Fund and Staff Benefit Fund as on 30th June, 1962 will immediately be transferred from the Central Section of Accounts to the Provincial accounts without financial adjustment'. The actual transfer of cash balances from the Central to the Provincial consolidated Fund will be arranged by the Finance Department of the Provincial Government in consultation with Government of Pakistan, Ministry of Finance.

N.B.1.—The State Bank will issue a memoranda of clearance in form 13 of this Code.

N.B.2.—In cases where it is detected that any excess or erroneous payment has been made the Paying department will, subsequently, claim re-imbursement treating it as a fresh transaction and deal with as such. The advices to be issued to the State Bank for making

monetary adjustments between the Railway Fund and the Central and Provincial Governments cash balance will be sent by Railways and other Account Officers.

N.B. 3—the Provincial/Central Government Departments may make payments to the Railways in cash or through cheques instead of issuing credit notes, when the amounts to be involved arc small or when this method of settlement is found to be inconvenient.

N.B.4.—Notwithstanding the abolition of exchange accounts between the Railways and other departments the receipts and expenditure under the major heads (a) IV-Taxes and Income other than Corporation Tax, (b) XII-A—Taxes and Duties earned in connection with Rehabilitation of Displaced persons, (c) XX—Interest and (</) 22—Interest on Debt and other obligations which are not Railway transactions but are at present adjusted finally in the Railway Departments will continue to be adjusted as such.

N.B.5.—

i. The payments made to Railways by means of cheques and the recoveries affected from them will be debited and credited respectively to the final service and Receipt heads concern in the books of the Accountant. General, East Pakistan or West Pakistan as the case may be.

ii. For obtaining service postage stamps from the treasuries a cheque for the amount involved should invariably be issued as here to fore by the Railways.

N.B. 6.—In the case of payments of fare, freight, etc., charges referred to in Article 177 above, the Accountant General, Pakistan Revenues and the Provincial Accountant General will, on receipt of Memoranda of Clearance from the State Bank, carry out the following adjustment:—

Dr. State Bank Suspense.

Cr. State Bank Deposits.

On receipt of advice (duly supported with vouchers) from the Railway Account Officer, the following adjustment will be carried out by the Accounts Officer •concerned:—

Dr. Final head concerned.

Cr. Deduct Debits.

State Bank Suspense.

In the case of the transactions, adjustable finally in the Central Section of the accounts of a Provincial Accountant General and in the books of the Defence and the Posts, Telegraphs and Telephones, Account Officers, the Accountant General, Pakistan Revenues will carry out the ad-justment in the manner, indicated above, except that the debit adjustable by the other Accounts Officers will be classified by the Accountant General, Pakistan Revenues under the Exchange Account head concerned.

In respect of the amounts adjustable with the Railways, the Provincial Accountants General and the Accountant General, Pakistan Revenues will carry out the following adjustment:—

On receipt of Memoranda of Clearance from the Bank the Provincial Accountants General, who initiated the adjustment, will clear the outstanding in his account under the head "P.WJR..,

Suspense" or "P.E.R. Suspense" by deduct entry per contra debit credit to the head "State Bank Deposits'. A similar procedure will be adopted by the Accountant General, Pakistan Revenues for settlement of the transactions arising in Pakistan Foreign Missions.

As regards the settlement of the Railway transactions arising in Central Section of the Books of the Civil Accountants General, Defence and Posts, Telegraphs and Telephones, Account Office r, the following procedure will be followed:—

On receipt of Exchange Account from the Civil Defence and Posts, Telegraphs and Tele-phones, Account Officers, the Accountant General, Pakistan Revenues will carry out the following adjustment:—

Cr./Dr. Exchange Account and head concerned. Dr./Cr. P.W.R. Suspense or P.E.R. Suspense.

The Accountant General, Pakistan Revenues will then advise "the State Bank of Pakistan to make adjustment against the balances of the Railway Fund.

On receipt of Memoranda of Clearance from the Bank, the Accountant General, Pakistan Revenues will carry out the following adjustment:—

Dr./Cr. State Bank Deposits.

Cr./Dr. Deduct Debit/Deduct Credit.

P.W.R. Suspense or P.E.R. Suspense.

N.B.7.—The consolidated monthly accounts relating to the transaction appearing in Central Section of Account’s in Railways books will continue to be submitted to the Central Government direct by the respective Provincial Railway Board as required under Art. 15 (j) of the Account Code Vol. I. The material for Central Finance Accounts and Combined Finance and Revenue Accounts will continue to be submitted by the Railways to the Accountant General, Pakistan Revenues and this office respectively as usual. In addition to this, the Financial Adviser and Chief Accounts Officers will also have to supply certain material to the Accountant General, West Pakistan and Accountant General, East Pakistan for incorporation in the Provincial Governments Finance Accounts.

N.B. —The Railway transactions, e.g., leave salary, payments of pension Provident Fund deductions of Railway employees temporarily working in other departments etc., shall be adjusted with the Railway through the medium of the P.W.R. Suspense and P.E.R. Suspense in the Provincial Section of accounts.

These Account Officers will also simultaneously furnish the Railway Account Officers with copies of their advices showing particulars of such transaction. The recoveries on account of Provident Fund adjustable in the books of a Non-Railway Account Officer shall, however, be paid by crossed cheques each month so as to enable the Account Officer concerned to credit the amount to the accounts of the depositors. The foreign services contributions payable to the Central/ Provincial Government departments shall be paid immediately on receipt of bills from the former.

ADJUSTMENT OF TRANSACTIONS RELATING TO PROVIDENT FUNDS, Q-LOANS ADVANCES BY THE CENTRAL GOVT., DEPOSITS AND ADVANCES ETC.

177D. The subscribers on 30-6-1962 to Defence. Saving State Railway General and Contributory Provident Funds shall continue to contribute to the Funds on the same basis as existed before 1-7-1962 and their contribution shall be credited to the General balances of the Central Government. The liability in respect of the payment of the above fund balances to the employees shall also be that of the Central Government. The

accounts of these funds will be kept in the Central Section of the account in the Railways books. All the documents relating to these provident Fund accounts i.e. ledgers, P.F. Journals, Check Sheets, etc., will be distinctly marked "Central Accounts". The credits and debits to these accounts will initially take place in the Provincial Railway Accounts “and thereafter necessary transfer to the "Central Accounts" would be carried out every month, through the medium of the major head "Adjusting Account" between Central and Provincial Governments. Howler, a Provincial Provident Fund will be constituted in the books of the Railways with effect from 1-7-1962. The accounts of the subscribers to this Fund will be kept separate from Central Accounts.

177E. The account of the loans and advances made up to 30-6-1962 will be maintained in the Central Section of account in the Railways "books and all .Journal slips prepared for the same will be distinctly marked as such. The recoveries of the advances will however initially be booked in the Provincial Section of account and at the end of month it would be necessary to adjust these recoveries between the Railway Fund and the Central consolidated Fund through the Slate Bank of Pakistan in order to bring them under Central section of accounts. The interest charges recovered in respect of these loans will be credited to "XX-Interest" in the Central Section of accounts and adjustments carried out through the State Bank of Pakistan as in the case of principal recovered. As a result of Provincialization of Railways with effect from 1-7-1962 all loans and advances to the Railway-Employees granted on or after 1-7-1962 will be accounted for under **R—Loans and Advances by the Provincial Government", in the books of the Railways. The repayment of these advances will be credited to the same head. The interest charges recovered in respect of these loans will be credited to "XX-Interest" in the Provincial Section of Accounts. The balances on 30-6-1962 in the various heads of account operated in the Railway books under the Section P. Deposit and Advances (Advances not bearing Interest) will be transferred to the Provincial Section of accounts without financial adjustment on 1-7-1962.

ADJUSTMENT OF PENSIONARY CHARGES

The Provincial Governments have become responsible for the pensionary charges after 30-6-1962 in-respect of the staff transferred to the Provincial Governments in terms of Art. 9-(l) (b) of the Presidential order No. 33 dated 9-8-1962. The same principle will hold good from determining the incidence of special contribution and gratuity paid to the staff.

CHAPTER 14.—EXCHANGE ACCOUNTS BETWEEN CIVIL AND POSTS, TELEGRAPHS AND TELEPHONES

Introductory 180 Responsibility for Adjustment 186

Adjustment of transactions between Provinces and the Posts, Telegraphs and Telephones Department.

182 Adjustment of Provincial transactions in the accounts for May and June.

187

Exchange Accounts 183

Due date 184 List of Account Officers who are in account with each Deputy Comptroller Posts, Telegraphs and Telephones Branch

Annexure

Account Jurisdiction 185

Introductory

180) The two Deputy Comptrollers, Posts. Telegraphs and Telephones Branch, Lahore and Dacca shall be treated as independent Account Officers of the Posts, Telegraphs and Telephones Department for purposes of Exchange Accounts. The list of Account Officers in account with the Deputy Comptrollers, Posts, Telegraphs and Telephones shall be as given in the Annexure to this Chapter.

181) The general rules of procedure laid down in Chapter 10 shall apply mutatis mutandis to the Exchange Accounts with the Deputy Comptrollers, Posts, Telegraphs and Telephones Branch. The rules applicable prescribe inter alia—

1. the classification of the Exchange Accounts under the four main heads prescribed in Article 133;

2. the preparation of the Exchange Accounts, both outward and inward, in the form prescribed in Article 133, Forms 16 and 17 being used as accompanying schedules containing details of transactions including in the Exchange Accounts ;

3. the maintenance of Remittance Registers, to watch the adjustment of remittance transactions passing through heads I and II; and

4. the maintenance of separate Progress Registers, Inward Adjustment Registers and Objection Books.

ADJUSTMENT OF TRANSACTIONS BETWEEN PROVINCES AND THE POSTS, TELEGRAPHS AND TELEPHONES DEPARTMENT

182) The rule in Article 157 shall apply mutatis mutandis to the adjustment of transactions between a Provincial Government and the Posts, Telegraphs and Telephones Department.

183) A single Exchange Account should be prepared for all transactions relating to the Posts, Telegraphs and Telephones Department including Postal Telegraphs, Telephone and Wireless branches. An Account Officer who is in account with one of the Deputy Comptroller, Posts, Telegraphs and Telephone Branch only, should include all items pertaining to other Deputy Comptrollers in the same account.

Note 1.—The details of the remittance transactions pertaining to the different branches should be shown separately by treasuries in Form 16 accompanying the Exchange Accounts.

Note 2.—In advance of the monthly Exchange Accounts, a preliminary statement showing the sale of ordinary (including air mail), service and Defence saving stamps should be forwarded to the Deputy Comptroller, Posts, Telegraphs and Telephones concerned so as to reach his office on the 4th day of the month following the month of account in the case of transactions for October, January, March and April, and on the 6th of the following month in other cases. Should the statement too be late for the post, the figures should be communicated by telegraph or telephone and this followed by confirmation by post. If it is necessary to make any modification involving a large amount in the statement, it should similarly be communicated by telegraph. or telephone by the 12th of that month.

DUE DATE

184) The due date for the despatch of the Exchange Accounts between Civil and Posts, Telegraphs and Telephones have been prescribed in Article 82.

ACCOUNT JURISDICTION

185) The account jurisdiction of the two Deputy Comptrollers, Posts, Telegraphs and Telephones Branch shall be as shown below :—

POSTS, TELEGRAPHS AND TELEPHONES CIRCLES

Deputy Comptroller, Posts, Telegraphs and Telephones Branch, West Pakistan, Lahore.

Deputy Comptroller, Posts, Telegraphs and Telephones Branch, East Pakistan, Dacca.

Note 1.—Transactions pertaining to Telegraph Store Depots should be adjusted by the Deputy Comptroller, Posts, Telegraphs and Telephones Branch, Lahore.

Note 2.—Transactions of the Engineers incharge Eastern and Western wireless regions and the Radio Offices under their control should be adjusted by the Deputy Comptrollers, Posts, Telegraphs and Telephones Branch, Lahore and Dacca, respectively.

Note 3.—Cost of Printing and Stationery—

i. The charges debatable to the Posts, Telegraphs and Telephones Departments for work done and supplies made by the Central Government Presses and the Central Stationery Offices should be passed on by the Accountant General, Pakistan Revenues to the Deputy Comptroller, Posts, Telegraphs and Telephones Branch, Lahore, with the exception of charges relating to the supply of sealing wax which should be passed on to the respective Deputy Comptroller, Posts Telegraphs and Telephones Branch.

ii. Charges debitable to the Posts, Telegraphs and Telephones Department for the cost of stationery supplied and printing work done by Provincial Stationery Depots and Provincial Government Presses should be passed on to the Deputy Comptorller, Posts, Telegraph, and Telephones Branch, with whom the Civil Account Officer Concerned is in accounts,

Note 4.—Postal Insurance premia and Telephones.—These should be credited to the Deputy Comptroller, Posts, Telegraphs and Telephones Branch Lahore with whom each Civil Accounts Officer exchanges Accounts. The certified lists of premia should, however, be sent to the Director, Postal Life Insurance, Karachi, direct.

RESPONSIBILITY FOR ADJUSTMENT

186) The Civil Account Officers shall be responsible for prompt adjustment of items appearing in the inward Exchange Accounts under Heads I and HI and for the clearance of items passed on by them in the outward Exchange Accounts under Heads II and IV which have been rejected by the Deputy Comptrollers, Posts, Telegraphs and Telephones Branch. Similarly, the Deputy Comptroller, Posts, Telegraphs and Telephones Branch, shall be responsible for the prompt adjustment of items appearing in the inward Exchange Accounts under Heads II and IV and for the clearance of rejected items under Heads I and III of the outward Exchange Accounts. See also Article 136.

Note—Debit raised under Head 1 by Deputy Comptroller, Posts Telegraphs and Telephones Branch for remittances into treasuries by Post Offices should be supported by consolidated receipts prepared by postmasters and checked and verified by treasuries. In respect of drawings from treasuries by Post Offices, the consolidated receipts received by the Civil Accountants General in duplicate through treasuries should be checked in totals and agreed with the' debits raised under Head II of the Exchange Account. One copy of the consolidated receipt should be sent to the Deputy Comptroller, Posts, Telegraphs and Telephones Branch concerned in support of the debit in the Exchange Accounts the other, copy being retained "" the office of the Civil Account Officer.

ADJUSTMENT OF PROVINCIAL TRANSACTIONS IN THE ACCOUNTS FOR MAY AND JUNE 4

187) The rule in Article 166 shall apply mutatis mutandis to transactions arising in the accounts of the Posts, Telegraphs, and Telephones Department for May and June which are adjustable against balances of the Provincial Governments.

ANNEXURE

(See Article 180)

List of Account Officers who are in account with each Deputy Comptroller, Posts, Telegraphs and Telephones Branch

Name of Deputy Comptroller, Posts,

Telegraphs and Telephones Branch

Name of Civil Accounts Officers

Name of Defence Accounts Officers

Deputy Comptroller, Posts, Telegraphs and Telephones

1. Accountant General, Pakistan Revenues,

1. Command Controller of Military Accounts, Rawal-

Branch, Lahore.

The Deputy Comptroller, Posts, Telegraphs and Tele-phones Branch, Dacca.

Karachi.

2. Audit Officer, Industries Supplies and Food.

3. Accountant General, West Pakistan Lahore.

4. Comptroller, Northern Area, Peshawar

1. Accountant General, Pakistan Revenues, Karachi.

2. Audit Officer, Industries, Supply and Food.

3. Accountant General, West Pakistan, Lahore.

4. Accountant General, East Pakistan, Dacca.

pindi.

2. Controller of Military Accounts, Rawalpindi.

3. Controller of Ordnance Factory Accounts, Wah Cantt.

4. Controller of Military Accounts, Lahore Cantt.

5. Controller of Accounts, Air Force Lahore Cantt.

6. Controller of Military Accounts & Pensions, Lahore.

7. Controller of Military Accounts, Karachi.

8. Controller of Naval Accounts, Karachi.

9. Field Controller of Military Accounts, Lahore Cantt.

10.Controller of Military Ac-counts, Dacca.

Do.

CHAPTER 15

CENTRAL ADJUSTING ACCOUNT

Deleted.

CHAPTER 16,—ACCOUNTS CURRENT BETWEEN ENGLAND AND PAKISTAN

Scope of the Accounts Current 198 Pre-payment of the cost of Stores supplied to Pakistan States

214

Inward and Outward Accounts Inward Accounts

200 Direct Purchase of stores in the United Kingdom

215

Classification of items in the Inward accounts

201 Outward Accounts—

Form of Outward Account

216

Money settlement with Provincial Governments and Railways

204 Special items in outward Accounts— Light dues payable to Board of Trade

221

Treatment in the office of the Ac-countant General, Pakistan Revenues

205 Deceased, distressed and discharged Seamen

222

Adjustments in Pakistan Accounts 206 Navy Bills 223

Dates of Despatch 209 Emigration and other Bills Sterling Family Pension Funds (Civil) Out standings

224

European Stores—

Stores, for the Public Works De-partment, Government Commercial Undertakings Local Funds, Pakistan

State etc., Register of Invoices Recovery of cost of European

Stores . from Local Funds and Pakistan States.

Lists of sub-heads for use in the Accounts Current between England& Pakistan under the minor head

225

"Remittance Miscellaneous Ac-counts between England and Pakistan'-

226

Pre-payment of the cost of Stores supplied to Pakistan States

Annexure


198) All transactions in the United Kingdom of the Central Government of Pakistan and its Provincial Governments and all remittances effected through the agency of Government on behalf of third parties (e.g., recoverable expenditure in Pakistan on behalf of Her Majesty's Government and expenditure incurred in England on behalf of Local Funds

Pakistan States, etc.) should be included in the Remittance Accounts between England and Pakistan. Transactions of the Central and Provincial Governments which are passed on to Pakistan through this Account shall eventually be incorporated by Account Officers concerned in the accounts kept in Pakistan under appropriate heads of account, vide clause (6) under Article 16 in Volume I of this Code.

199) Leave salaries and pensions of Government servants paid in Colonies which have no direct Accounts Current with Pakistan will be passed on to Pakistan through the Accounts Current between England and Pakistan for adjustment in the Pakistan books. In order to enable the Director of Audit and Accounts, High Commission for Pakistan in U. K- to deal with such items, the Account Officers in Pakistan should submit to him quarterly returns in Form 39 showing the warrants issued by them for the payment of leave salaries and pensions in those Colonies Cases in which Government servants to whom such warrants were issued did not draw any part of their leave salary on the warrant should be reported to the Director of Audit and Accounts, High Commission for Pakistan in the United Kingdom.

INWARD AND OUTWARD ACCOUNTS

200) The Accounts Current sent from England to Pakistan shall be termed "Inward" accounts, the accounts sent from Pakistan to England being style "Outward" accounts.

A. For facility of reference, the accounts mentioned in this Article are described in this and other Chapters of this Code as London Accounts.

INWARD ACCOUNTS

CLASSIFICATION OF ITEMS IN THE INWARD ACCOUNTS

201) Monthly totals of transactions passed on to Pakistan for adjustment should be exhibited in the Accounts Current under the following heads :—

Remittance: Miscellaneous Accounts between England and Pakistan subdivided under—

a) Civil Accountant General Pakistan Revenues.

b) Audit Officer, Industries, Supplies and Food.

c) Posts. Telegraphs and Telephones.

d) Defence Services.

e) Net disbursements on behalf of Railways.

f) Net disbursements on behalf of Provincial Governments.

g) Remittances Miscellaneous Accounts between England and Pakistan.

The details of the revenue and capital transactions of the Central Government under appropriate heads of account should be given in subsidiary monthly statements' of receipts and disbursements working up to the totals in the Accounts These statements should be transmitted by the Director, Audit and High Commission for Pakistan in U. K. direct to the Account Officers in Pakistan, separate statements being sent to the Deputy Comptrollers Telegraphs and Telephones, Lahore and the Deputy Comptroller, Posts, Telegraphs and Telephones, Dacca in respect of Posts, Telegraphs and Telephones Sections adjustable in their books and to the Financial Adviser and Chief Accounts Officer; P. W. Railway and Financial Adviser and Chief Accounts Officer, East Pakistan Railway 'in respect of Railway transactions adjustable in their books Similarly statement of receipts and disbursements relating to each Province classed

under prescribed heads of accounted working up to the amounts shown in the Accounts Current should be transmitted monthly Provincial Government and Provincial Accountant General direct by the r Audit and Accounts, High Commission for Pakistan in U. K. The in these statements of Provincial and Railway transactions relating to-con-ion passages: publications supplied to Pakistan, provident funds, motor car and other advances, etc., should be supported by detailed statements containing full particulars of the transactions. The transactions under "Remittance: Miscellaneous Amounts between England and Pakistan" should be advised in detail Through separate schedules which for Civil transactions including Posts, Telegraphs and Telephones should be sent to the Accountant General, Pakistan Revenues, S3l*Those for Defence Services should be sent to the Military Accountant General who will deal with them according to the rules laid down in the Military Account Code

Note -In order to enable the Director, Audit and Accounts, High Commission for Pakistan in the united Kingdom to classify the transactions under proper heads in their monthly statements in the all authorities for payment in the United Kingdom including leave salary certificates, Pension payment orders and indents for stores should furnish the following particular-

a) the major and minor heads of account;

b) the particular Government to which the payment is debitable; in the case of charges debitable to the Central Government, whether debitable to the Civil (including Posts, Telegraphs and Telephones and Railways) estimates or Defence Services estimates;

c) whether the expenditure is "charged" (non-voted) or "voted" ;

d) full classification of any deduction to be made from the payment.

202) The transactions accounted for under "Net disbursements on behalf of Provincial Governments" shall include not only transactions under Revenue, Service and Capital heads but also those relating to Provincial Debt and Deposit heads. No items of receipts or disbursements on behalf of Provincial Governments should be passed through the head "Remittance : Miscellaneous Accounts between England and Pakistan" -except credits for passage rebates recovered in England which should be passed on to Pakistan through the sub-head "Passage Rebates".

203) The Inward Accounts Current transactions relating to the head " Remittance: Miscellaneous Account between England and Pakistan" supported by schedules should be sent to the Accountant General, Pakistan Revenues, and the Military Accountant General. These accounts shall contain only original items (i.e., items adjustable in Pakistan). No general rule of classification of an item as "original" or "responding" can be laid down, but the principle to be observed, where possible, should be that items should be treated as original in the country in which the first cash transaction takes place.

A list of the sub-heads appearing in the Inward Accounts is given in the Annexure to this Chapter under the heading "Adjustable in Pakistan". No new sub-head shall be added to the list without the approval of the Comptroller and Auditor General.

MONEY SETTLEMENT WITH PROVINCIAL GOVERNMENTS AND RAILWAYS

204) Provincial transactions in England shall be taken in the first instance against the balances of the Central Pakistan Government. In order to enable adjustments to be made in Pakistan against the balances of Provincial Governments as early as possible, the net disbursements made by the High Commissioner for Pakistan on behalf of each Provincial Government will be intimated by the Director, Audit and Accounts to the High Commissioner for Pakistan in the United Kingdom to the Accountant General, Pakistan

Revenues by the first air mail after the 10th of the month following that to which the transactions relate, the figures for the month of June being intimated by telegram so as to reach the Accountant General, Pakistan Revenues, before the 15th of July. Any items affecting Provincial revenues coming to light after the despatch of June figures should be adjusted in the accounts of the following year. On receipt of the intimations from London the Accountant General, Pakistan Revenues, should immediately arrange with the Central Accounts Section of the State Bank at Karachi to have the necessary adjustments made against the balances of the Provincial Government concerned by corresponding credit to the account of the Central Government. For the purpose of these adjustments the rupee cost of the sterling payments should be computed at the average rate of exchange for the month to which the payments relate (vide Art. 230).

THE MONETARY SETTLEMENT IN RESPECT OF RAILWAY TRANSACTIONS PASSED THROUGH INWARD LONDON ACCOUNTS MADE IN THE MANNER PRESCRIBED IN

ARTICLE 177D OF THIS CODE.

Note — If any Provincial transactions are erroneously passed on by the Director, Audit and Accounts to the High Commission for Pakistan in the United Kingdom, through his subsidiary account current of Miscellaneous remittance transaction (Civil) instead of through the monthly statements of Provincial receipts and disbursements, the Accountant General, Pakistan Revenues should initiate the necessary adjustment against the Provincial balances in respect of such transactions and communicate the items to the Provincial Accountant General concerned through his outward "Settlement Account". In the converse case of any central transactions being erroneously included in the monthly statements of provincial receipts and disbursements, the Provincial Accountant General concerned should rectify the error and initiate necessary adjustments between Central and Provincial balances. In the case of credits for passage rebates recovered in England which are passed on through the subsidiary Account Current of Miscellaneous remittance transactions the Accountant General, Pakistan Revenues, should communicate to each Provincial Accountant Genera the share adjustable in his accounts by credit to Central and Provincial heads it shall be the duty-of the Provincial Accountant General to initiate the necessary adjustment between Central and Provincial balances in respect of the passage rebates adjusted in the Provincial section of his accounts.

TREATMENT IN OFFICE OF THE ACCOUNTANT GENERAL, PAKISTAN REVENUES

205) On receipt of the Inward Accounts Current (including the subsidiary accounts current of miscellaneous remittance transactions) from London, extracts of items which are adjustable on the books of other Account Officers should be sent by the Accountant General, Pakistan Revenues, to those officers for necessary adjustment.

Note 1 —Extracts relating to Revenue and Capital transactions of the Commercial Department and undertakings of the Central Government mentioned in the Annexure to Chapter 4 of Volume l of this Code should be sent by the Accountant General, Pakistan Revenues, to the Account Officers of those Departments and undertakings.

Note 2 —If any item in the extracts from the Inward Account received from the Accountant General Pakistan Reveres, is found to be adjustable in the accounts of the Defence Department it should be passed on for adjustment to the Defence Account Officer concerned direct through the Exchange

Account, an intimation being sent to the Accountant General, Pakistan Revenues.

ADJUSTMENT IN PAKISTAN ACCOUNTS

206) The adjustments in respect of sterling transactions of Provincial Governments should be effected by Provincial Accountants General in three stages, viz.,

a. on receipt of the intimation of adjustment against the balance of the Province from the Central Accounts Section of the State Bank ;

b. fin on receipt of the monthly statements of receipts and disbursements from the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom ; and

c. on receipt of extracts of the Inward Accounts in which the net disbursements on behalf of each Province will be shown in lump totals.

The adjustments at these stages should be made as follows:—

I Stage.

Dr. Suspense Accounts. Provincial Books Central Books

Central Accounts Office—State Bank suspense Nil

State Bank Deposit—Central Accounts Office—State Bank Cr.

In the accounts of the Accountant General, Pakistan Revenue, to whom the Central Accounts Section of the State Bank will likewise communicate the adjustments made in favour of the balance of the Central Government, the following adjustment should be made :—

Dr. State Bank Deposit

Central Accounts Office—State Bank,

Exchange Account with Provincial Accountants General concerned. Cr.

The credits in the Accounts Current will be set off against the debits raised by Provincial Accountants General under III below.

II. Stage.

Provincial Books Central Books

Dr. Departmental Adjusting Account or other heads concerned Nil

Suspense Account—Central Accounts Office—State Bank Suspense

(Minus Debit)

(See also Rule below Article 90 and last sentence of Article 108.)

Cr.

III. Stage.

Provincial Books. Central Books

Nil. .. Dr. Exchange Account with the Accountant General, Pakistan Revenues Dr./Cr. Exchange on Remittance Accounts. Accounts with the High Commissioner

Cr.

(See also Rule below Article 90 and last sentence of Article 108).

In effecting adjustments at the first two stages, the sterling transactions should be converted into rupees at the average rate of exchange for the month in which the transactions take place in England (vide Article 230). When the Departmental Suspense heads are cleared in the usual course, the credit or debit to the appropriate revenue or expenditure head should be made at the conventional rate of Is. 6d. to the rupee (Article 227), the difference between the amounts so booked and the value of the transactions at the average rate being taken to the minor head "Loss or gain by exchange" under the respective major heads.

At the third stage, the response to the debits in the Inward Accounts should be given at the conventional rate of exchange while the corresponding debit to the Accountant General, Pakistan Revenues, should be raised at the average rate of exchange the difference being taken to the deposit head "Exchange on Remittance Accounts.",

Note I, — For the purpose of adjustment at all the three stages mentioned in this Article, the Sterling transactions should be converted into the Pakistan Currency to the nearest paisa.

Note 2 — No adjustment on account of loss or gain by exchange in respect of sterling transactions relating to Provincial debt, deposit and remittance heads should be included under those heads. The difference between the rupee cost of such transactions at the average rate of exchange and the».value of the booked transactions at the conventional rate of exchange should be adjusted under the head "XLVl. ---Miscellaneous" "as net gain by exchange on Remittance transaction". If in any year the net result of the adjustments under this head is a loss it should be adjusted as a minus receipt to avoid unnecessary appropriation of funds.

Note 3 — No adjustment on account of exchange should be made under the minor head "Loss or gain by exchange" in respect of the cost of English stores purchased for the Public Works Department. The cost of such stores should be adjusted in the regular accounts as well as in the accounts of works or stock at the average rate of exchange for the month in which payments are made in England. This rule shall apply also in the case of other Departments or Commercial Services where the value of stores purchased in England has to be included in the accounts of works or stock.

207) Sterling transactions of the Central Government should be adjusted on Central Books under the proper heads at the conventional rate of exchange by debit or credit to account current with London, the difference between the rupee equivalent at the average rate and the conventional rate of exchange in respect of the Revenue and Capital transactions being taken to the minor head "Loss or gain by exchange" under the relevant major heads concerned by per contra credit or debit to the Deposit head "Exchange on Remittance Accounts".

Note. — The provisions of Notes 1 and 3 to Articles 206 shall apply mutatis mutandis to the adjustments made under this Article.

208) Formal response in bulk should be recorded in the Pakistan books to the Revenue and Capital transaction in England of the Central Government and also to the net disbursements in England on behalf of Provincial Governments but should not be passed through the Outward Account. The only item in respect of which schedules of responding credits and debits should be furnished by Account Officers in Pakistan to the Accountant General, Pakistan Revenues; will be those which are passed through the head " Remittance : Miscellaneous Accounts between England and Pakistan. " (See also Article 217).

DATES OF DESPATCH

209) The Inward Account Current of the High Commissioner for Pakistan the monthly statements of receipt and disbursements and the subsidiary Account Current of the High Commission relating to miscellaneous remittance, transactions will be despatched to Pakistan by air mail not later than the 21st of the month following that to which the transactions relate. The statement and accounts for June Preliminary, however, will be sent by the Director, Audit and Accounts High Commissioner for Pakistan in the United Kingdom a week later than the usual date. The final Accounts Current for June will be sent by him by last air mail in August.

EUROPEAN STORES

STORES FOR THE PUBLIC WORKS DEPARTMENT, GOVERNMENT COMMERCIAL UNDERTAKINGS LOCAL FUNDS, PAKISTAN STATES, ETC

210) In the case of stores supplied for the Public Works Department, Government, Commercial Undertakings and Local Funds, and Pakistan States, the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom should forward statements of payments and invoices to the Account Officer concerned, and it shall be the duty of the latter officer to compare these statements with the invoices of the stores supplied in order to see that invoices of all stores shipped for department in account with hi m have been received and distributed. This comparison will not be made in the case of stores supplied to Department other than Public Works or Commercial Undertakings of the Central and Provincial Governments in regard to which invoices only are received from England.

Note.—In the case of stores purchased in England for the Commercial undertakings of the Central Government for and works executed by the Central Public Works Department which ate brought to account by Provincial Accountant General in the Central section of the books, the invoices and statements of payments will be received by those officers through the Accountant General, Pakistan Revenues, and not from the Director of Audit and Accounts, High Commission for Pakistan in the United Kingdom direct.

REGISTER OF INVOKES

211) On receipt of the invoices from England they should be entered at once in a register in Form 40 which should contain separate pages for each department or officer obtaining stores from Europe. This Register should be used for comparison with the monthly statements received from England. The invoices of extracts there from should then be forwarded to the departmental officers concerned.

212) The Account Officers should satisfy themselves that the stores shown in this register are brought on the stores accounts of the proper departments; accordingly when all the invoices for the year (Article 211) have been received, annual Abstract Statements in Form 41 should be prepared for non-Public Works stores from the register and sent to

each officer to whom stores have been consigned during the year; these officers are required to return the Abstract Statements in original and to certify in the prescribed column whether the stores invoiced have been received by them and brought on their stores accounts.

RECOVERY OF COST OF EUROPEAN STORES FROM LOCAL FUNDS AND PAKISTAN STATES

213) As it is essential in the case of European stores supplied to Local Fund of Pakistan States that the London Accounts should receive credit at once for the whole amount charged, the amount communicated in the monthly statements should be adjusted immediately by credit to the London Accounts and per contra debit to the appropriate deposit or suspense head immediate steps being taken to make recoveries, where necessary. If the local fund concerned does not bank with the Government treasury and recovery has to be made from that body, or if, for want of sufficient information, it is difficult to determine the proper head of charge, the items should be placed under the suspense head “English Stores Suspense Account".

Note.—In case of petty differences between invoice and the Accounts Current debits charges paid for stores in England, the latter should be taken as correct and recovery made accordingly.

PRE-PAYMENT OF THE COST OF STORES SUPPLIED TO PAKISTAN STATES

214) In the case of supplies to Pakistan States where the cost of stores supplied has been prepaid in cash, the rupee deposits received should be converted at the rate of Is-6d per rupee and the cost in sterling of the stores supplied (including sea freight payable in England) together with the surcharge for departmental expenses and marine insurance added by the High Commissioner to the invoiced price should be adjusted month by month against the sterling deposit.

DIRECT PURCHASE OF STORES IN THE UNITED KINGDOM

215) Payments for articles obtained by a direct order from private firms and individuals in the United Kingdom should be made by means of bank drafts purchased by Account Officers in Pakistan in favour of the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom, the payments being brought to account directly in the Pakistan books. In the case of stores obtained direct from firms abroad on f.o.b. basis subject to inspection by the High Commissioner's Stores Department, London, the payment may, if the purchasing officers have so desired, be made directly by the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom, on receipt of supplier's bills duly verified by the High Commissioner's Inspecting Officer. Such payments should be passed on to the Accounts Officers concerned in Pakistan for adjustment through the London Account supported by the supplier's bills duly certified by the High Commission Inspecting Officer.

OUTWARD ACCOUNTS

FORM OF OUTWARD ACCOUNT

216) The monthly Outward Account will contain only the transactions relating to the head "Remittance: Miscellaneous Accounts between England and Pakistan". The sub-heads appearing in this account shall be as given in the Annexure to this Chapter. The instructions in Article 203 shall apply mutatis mutandis to this account also.

217) The Outward Account should be prepared in Form 42 showing both original and responding items and despatched to the Accountant General, Pakistan Revenues;

schedules in Form 43 should accompany the account and also vouchers, where necessary, unless they have been sent in advance under Article 219. The responding items shall be left out by the Accountant General, Pakistan Revenues, when compiling the consolidated Outward Account for transmission to England.

The following example shows how entries are made in a schedule accompanying the Outward Account:—

Item No.

Particulars Received or Paid in Pakistan Particulars in

Net amount credited or debited in the Accounts

Rate of Exchange

Rs. Paisa

480 00

£. s. d.

35 17 6

15

Is.— 5— d

16

Total. 480 00 35 17 6

Exchange debited ( — ) or

Credited (+).

Net amount credited or debited in the Accounts Current in Pakistan Currency.

1.67.

478 33 478 33

The figures given are those appertaining to an item of £35, 17s, 6d. the equivalent of which at Is. 5-15/16d. per rupee (supposing this to be the rate of exchange at which such an item is required to be adjusted) is Rs. 480. The rupee amount to be debited or credited in the Outward Account is thus the equivalent of the sterling amount at Is. 6d. the rupee, the difference between this amount and the amount actually received or paid treated as exchange and taken to "Exchange on Remittance Accounts" (see Article 231).

Note 1.—The rupee amounts shown in both the money columns of the schedule, against the entry "Net amount credited or debited in the Accounts Current in Pakistan Currency>" of the table given above should represent the exact equivalent to the nearest paisa of the sterling total given in the second money column.

Note 2.—As the accounts of the High Commissioner are normally closed en the 7th of August, all original items to be included In the Outward London Accounts for May and June (preliminary) should be reported to him direct in advance schedules so as to reach him before the 1st and 7th of August respectively. Adequate steps should be taken to ensure that no original items are left over for inclusion in the June Final or Supplementary Schedules. If any items are unavoidably left over, they should be included in the schedules for the following year.

218) A separate schedule should be prepared for each of the subheads shown in the Annexure to this Chapter and should be clearly marked "Adjustable in England" or "Adjusted in Pakistan", as-the case may be (see Article 217). Each schedule should bear a distinguishing number, and the vouchers should be •numbered to correspond with the items in support of which they are forwarded.

1. When the several items W a schedule involve separate receipts or payments in England, fractions of a penny should not be shown, fractions of less than a half-penny being emitted and a halfpenny or more being shown as a penny: when the whole schedule involves only one receipt, or one payment in England, the fraction should be omitted only in the total of the schedule.

219) Except as otherwise provided in any particular case or class of cases, payments in Pakistan on account of Her Majesty's or other Government, which are to be recovered by the High Commissioner, should be advised to the Accountant General Pakistan, Revenues, for communication to the High Commissioner as soon as possible, "and in anticipation of the regular account; and all vouchers and documents necessary for the recovery should be sent with the advice. Vouchers for charges of an unusual nature should either be supported by orders of Government authorizing their recovery in England, or the circumstances under which the charge ' was incurred should be fully explained. Credits to Her Majesty's Government should be dealt with in a similar manner.

1. Payments of pensions in Pakistan on behalf of the Crown Agents for the Colonies, and petty recoverable amounts from Government Departments should not be advised to the Accountant General, Pakistan Revenues, or to the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom, in Advance of the Accounts Current, it being sufficient if necessary supporting vouchers are sent to the Accountant General, Pakistan Revenues, with the schedules of the Outward Accounts Current in which the appropriate debit is raised. In the case of amounts recoverable from individuals advance notifications should however, be sent to the Director, Audit and Accounts High Commission for Pakistan in the United Kingdom through the Accountant General, Pakistan Revenues irrespective of the amount involved. Incidental charges, if any, such as Customs duty, etc., incurred by the Civil Department in connection with the issue of stores by the Defence Department to a Department of Her Majesty's Government, should be debited by the Civil Account Officers to the Defence Account Officer from whose circle the stores were issued, in order that he may consolidate all such charges and pass them on to the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom for adjustment.

2. When claims are made on account of telegrams despatched in Pakistan, copies of the telegrams, should be furnished with the claims. If the telegrams are of a secret nature information as to the dates-of despatch and the department from which the telegrams issued, with any further particulars which may be necessary for their identification, should be addressed under cover to the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom.

220) To ensure the agreement of the figures in the Accounts Current with those shown in the Combined Finance and Revenue Accounts for the year, a comparison should be made in the third week of October in each year of the London Accounts for all the months of the year with the corresponding total in the final account for June, as modified by subsequent transfer entries submitted to the Comptroller and Auditor General for incorporation in the accounts of the year. In the event of any difference being discovered, a supplementary account current and schedule should be forwarded to the Accountant General, Pakistan Revenues, and intimations sent to the Comptroller and Auditor General.

SPECIAL ITEMS IN OUTWARD ACCOUNTS

LIGHT DUES, PAYABLE TO THE BOARD OF TRADE

221) The rules relating to the collection of these dues, the rules for the supply of forms to be used in such collection and the rules relating to forms to be observed by the officers who collect these dues in Pakistan will be such as may be prescribed by the Central Government. The accounts of these dues should be summarised hi Form 44. The Accountants General of maritime provinces should submit these accounts for each quarter direct to the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom by the 15th of the first month following the quartet.

DECEASED, DISTRESSED AND DISCHARGED SEAMEN

222) The rules for accounting for the receipts from estates of deceased and the expenditure on relief of distressed and discharged seamen will be such as may be prescribed by the Central Government. The following procedure should be followed by the Accountant General in connection with the disposal of the account sent to him.

On receipt of the account, the Accountant General should check in detail the transactions included in it and, having satisfied himself of their correctness, reports to the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom the amounts due to, or by the Board of Trade on account of the balances of Shipping Masters' accounts and seamen's money orders. The report should be in Form 45 and the balance of each Shipping Master's account should be separately entered in it, and should agree with the account rendered to the Board of Trade, and correspond with such adjusting entries as are made in the schedules of the London Accounts Current. The account should be filed in the office, and its Contents compared with the entries in the London Accounts.

The adjustment of the account will rest with the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom and the Board of Trade.

The receipts and charges on this account should be shown under the head "Balances of Pakistan Shipping Masters' Accounts”; only the net figures should be shown in the London Accounts.

NAVY BILLS

223) For claims against Her Majesty's Navy (e.g., for stores supplied and work done for Her Majesty's ships or payments made to contractors on this behalf) Navy Bills in duplicate must be obtained which will be forwarded for realization through the London Accounts. All charges incurred by Civil Department for similar supplies should be passed on to the Controller of Naval Accounts, Karachi, for adjustment, and the Navy Bills in duplicate endorsed in favour of the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom with supporting vouchers (e.g., receipts signed by the responsible officer of the ship in the case of stores supplied) should be forwarded to the Controller of Naval Accounts, Karachi, for transmission to the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom direct. In the case of cash supplied to Her Majesty's ships the charges should be included in the London Ac-counts of the Civil Account Officer concerned, and the Navy Bills in duplicate endorsed in favour of the Director, Audit and Accounts, to the High Commission for Pakistan in the United Kingdom, should be forwarded to the Accountant General, Pakistan Revenues. The transactions should be shown under the head "Bills of exchange drawn on the Admiralty" in the Accounts Current and Schedule.

EMIGRATION AND OTHER BILLS

224) Bills on the Crown Agents for sums advanced to the Emigration Agents and those in respect of expenditure incurred by the Commissioner of Police, Karachi, in connection with the repatriation of Pakistan nationals from South Africa should be debited to Accounts Current with London, the former appearing under the head "Bills drawn in Pakistan on account of African Protectorates and the Emigration of Coolies" and the latter under the head "Miscellaneous". These should be forwarded to the Director, Audit ant Accounts, to the High Commission for Pakistan in the United Kingdom direct in advance of the Outward Remittance accounts by the Accountant General, East Pakistan, or Pakistan Revenues according as they are drawn in Citation or Karachi.

STERLING FAMILY PENSION FUNDS (CIVIL)

225) The receipts and payments connected with both the transferred and un-transferred sections of the 1. C. S. Family Pension Fund, the transferred section of the Superior Services (India) Family Pension Fund and the Superior Services (India) Family Pensions (Untransferred) should be passed on by all Account Officers in Pakistan to the Accountant General, Pakistan Revenues as prescribed in Article 152. These transactions should in the case of transferred sections of the I.C.S. Family Pension Fund and the Superior services (India) Family Pension Fund be adjusted by the Accountant General, Pakistan Revenues, in Section P» Deposits and Advances-Part IV-Suspense-Suspense Accounts, and in the case of untransferred section of the I. C. S. Family Pension Fund and the Superior Services (India) Family Pensions (Untransferred) in Section 'O-Unfunded Debt, and under XLIV/55. Receipts in aid of Superannuation/Superannuation Allowances arid Pensions, respectively. The net balances of the transactions relating to the I.C.S. Family Pension Funds (Transferred and Untransferred) and the Superior Services (India) Family Pension Fund (Transferred) should be passed on by that officer at the close of each half-year to the Secretary Commonwealth Relations Department through his Outward London Accounts for February and June (Supplementary) respectively. To enable the Director Audit and Accounts to the High Commission for Pakistan in the United Kingdom to adjust these transactions in the accounts for the year to which they relate the Accountant General, Pakistan Revenues, should, immediately after the close of his June (Final) accounts and not later than the 23rd September in any case, also send him a telegraphic advice of the total receipts and disbursements in Pakistan for the year the figures relating to the transferred Section being distinguished from those relating to the untransferred Section of each Fund.

OUT STANDINGS

226) Each Accountant General shall be responsible for the expeditious adjustment of transactions in the Inward Accounts passed on to him. Similarly, in respect of transactions included in the Outward Accounts the responsibility for the clearance of those items shall devolve on the accounting authorities in England. To ensure the incorporation in the accounts of all items reported from England to Pakistan and vice versa and the reconciliation of the detailed balances with the total outstanding, the balances of the Outward Accounts (i.e., items adjustable in England) should be worked out by the accounting authorities in England and those of the Inward Accounts (i.e., items adjustable in Pakistan) by the Accountant General, Pakistan Revenues, and the Military Accountant General.

a) The Accountant General, Pakistan Revenues, should maintain a Progress Register to watch the progress of adjustment of the Inward Account transactions passed through the head "Remittances Miscellaneous Accounts between England and Pakistan" and at the

end of each year should communicate to each Accountant General the amount outstanding in respect of this account circle.

ANNEXURE

(See Articles 203 and 216)

List of Sub-heads for use in the Account Current between England and Pakistan under the minor head "Remittances Miscellaneous Accounts between England and Pakistan."

1.—ACCOUNT CURRENT WITH THE HIGH COMMISSIONER FOR PAKISTAN

CIVIL

Items adjustable in Pakistan

Advances for the purchase of Motor Cars and recoveries of such advances.

Advances to Non-Government Scholars

Concession Passages

Capitalization of pensions Capital Stores for salt Works.

Capital Stores for Broadcasting Civil.

Capital Stores for Aviation Civil.

Capita] Outlay on Industrial Development

Capital Stores for light houses and lightships.

Capital Outlay on Civil Works.

Capital Outlay on Printing Press

Capital Outlay on schemes of State Trading (only such schemes as are actually required may be shown).

General Provident Fund

House Building Advances and Recoveries of such Advances

Indian Civil Service Provident Fund

Indian Civil Service (Non-European Members)-Provident Fund

Miscellaneous

Miscellaneous Stores

Passage Rebates.

Passage Advances to Government Officers.

Publications Supplied to Pakistan.

Pay and Pensions chargeable to Local Funds, etc

Sundry Provident Funds

Superior Services (India) Family Pensions (un-transferred).

Stores for Mica Development

Stores for Mint (Copper)

Stores for Mint (Nickel)

Stores for Road Development

Stores Chargeable to Local Funds

Stores for Civil Works

Stores for P.W.R. /P.E.R., Out of U.K.Credits

Transaction in connection with German Repatriations

U.K. Credit Loan Account:—

First 10 Million U.K. Credit

Second 10 Million U.K. Credit

Third U.K. Credit Account

Fourth U.K. Credit Account

Fifth U.K. Credit Account

Sixth U.K. Credit Account

Item adjustable in England

Miscellaneous

DEFENCE


Concession Passages

Miscellaneous Payments to be brought to charge or recoveries in Pakistan

Miscellaneous Stores

Miscellaneous Receipts

Passage Rebates.

Passage Advances to Government Officers.

General Provident Funds


Advances for the purchase of motor cars and recoveries of such advances

House Building advances and recoveries of such advances

Stores for Military Engineer Services

Item adjustable in England

Family Pensions Funds

Miscellaneous

National Health Insurance (including Widows and Orphan Insurance and Old age contributory Pension) contributions

Pensions, etc., issued on behalf of War Office.

Pensions, etc., issued on behalf of the Pay Master General.

Payments chargeable to the Ministry of Pension

PAKISTAN POST OFFICE & PAKISTAN TELEGRAPH & TELEPHONE DEPARTMENTS


Postal and Money order transactions with the U.K., other Commonwealth and European Countries.

Encashment of Postal Savings Certificates

Suspense London Stores



Advances for the purchase of Motor Cars and recoveries of such advances

Passage advances.

Miscellaneous Advances

Passage Rebates

Miscellaneous

CHAPTER 17.—REMITTANCES FOR FINANCING LONDON TRANSACTIONS AND EXCHANGE

Origin of Exchange 227 Uniform rate of Exchange 229

Remittances for financing London 228 Average rate of Exchange 230

Transactions. Final adjustment of Exchange 231

ORIGIN OF EXCHANGE

227) The High Commissioner for Pakistan in the U.K. is placed in funds by means of direct or indirect remittances from Pakistan in order to enable him to make disbursements in England on behalf of the Central and Provincial Governments. These admittances are effected at varying rates .of exchange differing from the conventional rate at which sterling transactions are represented in the-accounts in terms of rupees. The difference between the latter rate and the actual rate realised on remittances between Pakistan and England causes a gain or loss by exchange which shall be brought to account in the first instance under the Central Deposit head "Exchange on Remittance Accounts", as stated in Article 231.

Note.—The conventional rate referred to in this Article as fixed by the President for converting sterling transactions into rupees and vice versa in Government accounts at present is £l=Rs. 13.33 Paisa

REMITTANCES FOR FINANCING LONDON TRANSACTIONS

228) Direct remittances to England for financing the High Commissioner are made by the State Bank of Pakistan, Karachi on the basis of advices received from England. Such remittances as well as remittances from England to Pakistan which are also made through the State Bank are effected at the market rate of the day for Telegraphic Transfers. If however, a large transfer has to be effected in connection with the floatation or repayment of a sterling loan or analogous operation, and it is considered by Government or the Bank that it would be inappropriate to apply the rate of a single day, an average rate based on a longer period may be fixed by agreement between the parties. Such transactions shall not be included in the Accounts Current between England and Pakistan, but shall be brought to account under Section "T—Transfer of Cash between England and Pakistan—Remittances through the State Bank". The credit or debit under this head in the Pakistan accounts shall be the rupee equivalent of the sterling amount of the remittance converted at the conventional rate the difference between this rupee equivalent and the rupee amount actually credited or debited by the Bank to the account of the Central Government being adjusted as loss or gain by exchange, under the Central Deposit head "Exchange on Remittance Accounts".

Note.—Direct remittance of funds from Pakistan to Eng and may be avoided in certain case as for example when the Central Government takes over in London the proceeds of sterling loan raised by a Pakistan local body. Such indirect remittances also are effected at varying, rates of exchange, thus giving rise to gain or loss by exchange.

UNIFORM RATE OF EXCHANGE

229) Save as otherwise provided in any rules, the Central Government or a Provincial Government in respect of any particular transactions or classes of transactions, all remittances through Government on behalf of Pakistan States, Local Funds private bodies or individuals, etc., are adjustable at the uniform rate of 1 shilling 6 pence to the rupee.

Note 1.—The Treasury in England have agreed, until further notice to the adoption of the rate of £.6 to the rupee for the adjustment of transactions

between the Central Government and Her Majesty's Government. Transactions relating to Colonial Governments whose standard of currency is sterling are also adjusted at the same rate.

Note 2.—In the case of pensions fixed in rupees, but paid in sterling which are chargeable either wholly or partly to Pakistan States or Local Funds, the equivalent of the actual cost of the pensions paid in sterling at the privileged Pakistan state rate of exchange is recovered from the: Pakistan States of Local Funds at the rate of ls.6d to the rupee.

AVERAGE RATE OF EXCHANGE

230) This is a monthly rate advised by the Ministry of Finance of the Central Government, the calculation being based on the average of the daily Karachi Telegraphic Transfer rates on London during the month. This rate shall be applied for the purpose of the adjustments prescribed in Articles 204,206 and 207.

FINAL ADJUSTMENT OF EXCHANGE

231) All exchange in respect of remittances between England and Pakistan' shall be brought to account in the first instance under the Deposit head "Exchange on Remittance accounts" in the accounts of the Central Government. The gain or loss by exchange on all Revenue and Capital transactions in the United Kingdom of the Central Government and on all transactions (including those relating. to debt, deposit etc., heads) of Provincial Governments occurring in that country shall be eventually transferred from this head to the appropriate Revenue Service or Capital heads concerned in the accounts of the Central and Provincial Governments in the manner described in Articles 206 and 207. These adjustments shall be made monthly by the Account Officer concerned on the basis of the average-rate of exchange (Article 230). The balance left under the Deposit head after making these adjustments shall be transferred at the end of each year to a separate minor head "Net gain/joss by exchange on Remittance transactions "under the major heads "XLVI-Miscellaneous "or "57-Miscellaneous" as the case may be, in the accounts of the Central Government. This final adjustment under the revenue or expenditure head shall be carried out by a closing transfer entry prepared in the office of the Comptroller and Auditor General of which a copy shall be sent to the Accountant General, Pakistan Revenues, for incorporation in his accounts.

CHAPTER 18.—CONSOLIDATION OF ACCOUNTS

Introductory 232Abstract of Major Head Totals 241

Detail Book—

Form and Method of Posting 233 Final accounts for June and June

Supplementary Adjustments243

Checking 236

Consolidated Abstract—

Form and Method of Posting 238Rectification of Errors 246

INTRODUCTORY

232) The procedure for the compilation of revenue receipts and service payments in Civil Account Offices is laid down in Chapters 1 to 5. In this Chapter, Articles 233 to 240 deal exclusively with the compilation of the transactions under Debt, Deposit and Remittance heads, the remaining Articles being devoted to general procedure relating to consolidation of accounts in Civil Account Offices.

DETAIL BOOK

FORM AND METHOD OF POSTING

233) Particulars relating to Debt, Deposit and Remittance transactions appearing in the Treasury Cash Accounts and Lists of Payments and in the Departmental and other abstracts shall be collected for the whole circle of account under each head of account from month to month in a Detail Book. The Detail Book for Central transactions should be kept separate from that for Provincial transactions.

1. If the accounts for any month of a Treasury Officer, Public Works Divisional Officer or an other Departmental Officer be received so late that they cannot be included along with other transactions of the month in the Detail Book without greatly delaying the consolidation of the accounts they should be kept back for inclusion in the next month's accounts. A note of the omission should be recorded distinctly in red ink below the month's entries in the Statement disbursers Accounts (Form 10). When they are posted in the Detail Book and the Statement Disbursers' Accounts of the next month a note should be made against the entries giving reference to the month to which they relate. On no accounts should the figures of the two months be combined into a single set of entries.

234) The Detail Book (Form 46) shall be arranged in vertical columns, of which the first two columns on each folio or page shall show the period of account and the name of the district or of the departmental or other abstract, and the remaining columns the entries which appear in that abstract under each head of account. The Detail Book should be so arranged as to provide sufficient space under each heading for the consecutive entry of twelve months' transactions; that is the set or sets of heads of account should be repeated on consecutive pages as often as may be necessary to record the transactions of the whole year from July to June (Final), and any additions or deductions consequent on corrections made after the despatch of June (Final) accounts.

235) The Detail Book shall be in two parts, the first part being utilised for compiling the treasury transactions direct from the Cash Accounts and Lists of Payments, and the second part for consolidating the Debt, Deposit and Remittance figures appearing in the various Departmental and other abstracts. The totals of one part should be brought into the other in which the grand totals should be struck. When thus completed, the detail book will present for the whole circle of account the figures under the various detailed heads of Debt, Deposit and Remittance heads.

Note.—The Detail Book, if not bound before being brought into use, should be .bound at all events at the end of the year; meanwhile sufficient sections containing the pages assigned for the whole year to one or more heads

should be securely stitched in covers of stout paper and levelled clearly on the outside. The word "Receipts" or "Payments ", as the case may be, should be written conspicuously at the top of each page.

CHECKING

236) When the postings under each head have been completed, the detailed items should be cast independently across the page to the total column of the Detail Book, without reference to the total of the Cash Account, List of Payments, or the Departmental or other abstracts. The grand totals of receipts and disbursements in Part I of the Detail Bock should then be agreed with the Statement of Disbursers Accounts.

237) The postings in the Detail Book should be checked independently with the entries in the Cash Account, List of Payments, or the Departmental or other abstracts, that is, both the postings of the detailed heads and the totals made for minor heads. The person who checks the postings shall be required to put his initials on the face of the Cash Account, List of Payments or Abstracts and if all the entries of a month on one page of the Detail Book are posted by one man, and checked by another, the poster and the checker severally should set their initials at foot of the page,

Note.—A separate progress register may be maintained in which may be recorded the initial of the poster a id the checker if this system is found to be an improvement over the arrangement contemplated in this Article.

CONSOLIDATED ABSTRACT

FORM AND METHOD OF POSTING

238) The next process is the preparation, in Form 47 of the Consolidated Abstract of Deposit and Remittance transactions. The Consolidated abstract for Central transactions should be kept separate from that for Provincial transactions. Columns shall be provided in the Abstract for showing the progressive totals, month by month, under each major head and under such minor and detailed heads as may be found necessary. Every head of account for which a column is provided in the Detail Book must also appear in the Consolidated Abstract and against it should be entered the total of the month's entries as there recorded.

Note.—The classification of Exchange Account transactions under four heads as prescribed in Article 133 need not be shown in the

CONSOLIDATED ABSTRACT OF CENTRAL TRANSACTIONS

239) As the transfers of each month are posted in the Detail Books without reference to the amount of the month's transactions under the detailed heads concerned, the result may be a minus entry, which will pass in red ink into the Consolidated Abstract and reduce the total of the minor head.

It may sometimes happen that the minus entry under a detailed head is so large as to exceed the aggregate of the plus entries for the current month under the other detailed heads subordinate to the same minor head. In this case the net entry for the minor head also will be a minus one in red ink both in the Consolidated Abstract and in the Ledger. In exceptional cases minus entries under a major head may appear in any month.

240) After the Consolidated Abstract is closed the totals of the receipts and payments recorded in it should be checked against the totals in the Detailed Book.

ABSTRACT OF MAJOR HEAD TOTALS

241) From the Consolidated Abstract when completed and the Departmental Consolidated Abstracts (vide Article 17) and Abstract of Major Head Totals shall be prepared separately for Central and Provincial transaction in the same form as the Consolidated Abstract, showing the receipts and disbursements by major heads during and to end of the month. The totals of the receipts and payments should then be checked against the Statement of Disbursers' Accounts (see Article 57), and the General Statement of Account should be drawn up on the back of the disbursement section of the Abstract of Major Head Totals as follows :

Rs. Paisa Rs. Paisa

Opening Balance

Cash in treasuries 0.00

Cash in transit 0.00

Deposit with the State Bank 0.00 0.00

Receipts of the month as detailed within

0.00

Total 0.00

Disbursements of the month as detailed within

0.00

Balance 0.00

Detail of Balance 0.00

Cash in treasuries 0.00

Cash in transit 0.00

Deposit with the State Bank 0.00

0.00

The closing cash balance of Government as worked out in the General Statement of Account should then be reconciled with the balances shown in the Cash Account rendered by Treasury Officers and with the Statement of closing balances received from the Central Accounts Section of the State Bank.

Note.—In the General Statement of Account which will be drawn up by Provincial Accountants General in the Central Abstract of Major Head Totals, there will be ordinarily only entry relating to the total receipts and disbursement of the month which should agree with each other.

1. Any difference between the account balance shown in the General Statement of Account and the grand total of the cash balance report should be explained in a note to be added to the former.

242) The accounts of each month must be completed, carefully checked and signed punctually on or before the 24th of the next month (last day of the next month in the case of the Accountant General, West Pakistan) the accounts of the Accountant General, Pakistan Revenues being however, closed on the 14th of the second month following to admit of the incorporation of the inward Exchange Accounts transactions .n the accounts of the month to which they relate.

Final Accounts for June and June Supplementary Adjustment

243) The accounts for June as first prepared are only preliminary records, as the books remain open for adjustments and transfers until the 15th October (and in the case of the Accountant General, Pakistan Revenues until the 22nd October) when the Supplementary adjustments for June are completed. The progressive figures for June Final should be despatched to the Comptroller and Auditor General in special forms prescribed by him (i.e., Ar.G. Forms 6-11), so as to reach him by the 25th September. As the June Final accounts may be corrected by subsequent entries (Article 244), their despatch should not be delayed merely by reason of their not being absolutely complete, but every endeavour should be made to incorporate in them all adjustments and corrections that can possibly be made by the date of despatch.

Note.—The June Final accounts rendered to the Comptroller and Auditor General should ordinarily be prepared by major and minor heads and such detailed heads only as find a place in the Combined Finance and Revenue Accounts. Public Works receipts and expenditure of which separate detailed accounts are furnished in Public Works Finance Schedules and Administrative Accounts, should be shown only by major heads of accounts.

1. For the preliminary account for June, the Detail Books, the Departmental Classified Abs tracts and the Departmental Consolidated Abstracts will be dealt with as if no later account will be submitted; an abstract of transfer entries will be prepared and the entries in the Detail Book the Departmental Classified Abstracts and the Departmental Consolidated Abstracts completed in ink, but below the grand total will be ruled lines for the exhibition of the effect of later adjustment for the final account for June (to be taken from an abstract of the later transfers), and correct total for the month will be made below; subsequent entries should be posted as plus or .minus in red ink.

244) Correcting or additional entries made after the despatch of the final June account together with an abstract in Form 49 should be communicated to the Comptroller and Auditor General by the 15th October and in the case of the Accountant General Pakistan Revenues, by the 22nd October, after which no entries will ordinarily be permitted. The reason why the adjustment was not effected before the closing of the final June accounts should be briefly stated against each entry. In the event of the corrections affecting an Exchange Account head, the officer must obtain the assent of the other officer, and certify in the copy of the correcting entry sent to the Comptroller and Auditor General that he has obtained it. All correcting or additional entries should be recorded by the despatching officer in a single statement, in which he should also include the entries made under instructions from the Comptroller and Auditor General.

A progressive account of the Provincial transactions incorporating the corrections made after the despatch of the final June account should also be furnished to the Provincial Government.

245) The accounts of each financial year shall be kept open by Accountant General till October of the following year, so that, as far as possible, all the transactions of the year may be entered in the accounts of the year, but it is not essential that transactions relating to earlier years should be booked in the accounts of the latest year which are still open. If it is impossible to have any expenditure booked in the accounts of the year to which it relates, owing to the fact that the actual incidance of the expenditure is under dispute, it ought to be debited to the accounts of the year in which the final decision is taken, though at the same time, all possible efforts should be made to expedite the decision &s far as possible.

Inter-departmental or other account adjustments should not be made in the accounts of the past year when they involve debits against a department which could not reasonably have been anticipated in time for funds to be obtained from the proper authorities. In all cases, where the expenditure could have reasonably been anticipated, as for example, recurring payments from one department to another under the same Government, the Account Officer should automatically make the adjustment in the account before they are finally closed.

RECTIFICATION OF ERRORS

246)

a) No alteration should be made in the Detail Book, Departmental Classified Abstracts or Consolidated Abstracts of any month after they have been closed. When errors are discovered in the same year, involving a correction by transfer of amounts from one minor head to another under the same major head or from one major head to another, the necessary corrections should be made by a formal transfer entry (see Articles 20 to 22 and Chapter 19).

b) If any error be detected after submission of the final account for June, it should be adjusted only by a formal transfer entry, a copy of which should be submitted to the Comptroller and Auditor General in the usual course for approval.

Exception.—If the amount involved does not exceed ten rupees and affects only Revenue or expenditure heads affecting the same Government, no formal transfer is necessary and it should be sufficient simply to make a note of the error against the original entry.

Note.—Corrections between detailed heads under the same minor head should not be made by formal transfer entry, such corrections being made by plus and minus entries against the heads affected. These corrections, unless they affect the detailed heads which appear in the Combined Finance and Revenue Accounts (vide Note under Article 243), need not be communicated to the Comptroller and Auditor General. Any corrections between detailed heads which affect the Combined Finance and Revenue Accounts should be communicated to the Comptroller and Auditor General as soon as the error is detected.

CHAPTER 19.—TRANSFER ENTRIES.

Object of Transfer Entries 247 Outline of Procedure 252

General Rules 248 Closing of the Combined Transfer Ledger and Abstract

258

Correction of Accounts 251

OBJECT OF TRANSFER ENTRIES

247) Transfer entries, which are entries intended to transfer an item from one head of account to another, are necessary—

a) in order to correct an error of classification in the original accounts;

b) in order to adjust, by debit or credit to its proper head an item outstanding under a debt, deposit or remittance head;

c) in order to adjust inter-departmental and other transactions which do not involve the receipt or payment of cash.

1. Another type of case in which transfer entries are necessary occurs when it is found more convenient to classify items pertaining to more than one head of account under a single head of account in the first instance than to classify them under each head of account from the beginning; for example, when a definite proportion of any receipt or charge is taken to a separate head, it is often convenient to make the distribution upon the totals of the Departmental Abstract or the Detail Book.

GENERAL RULES

248) Transfer entries should be prepared in Form 50. One side of every transfer entry there should be only one major head to which there may be a debit by credit to sundry heads, or vice versa debit should not be taken against sundry heads by credit to sundry heads. A fortiori, the same entry should not contain independent corrections of two major heads; it may not debit A by credit B, and again C by credit to D.

In a transfer entry all particulars explaining both the nature of the adjustment and (if it is a correcting transfer) the grounds of the correction must be clearly stated.

249) A list of adjustments which have to be made periodically should be maintained in order to ensure that they are regularly made. These adjustments should as a rule, be made monthly. If this is found inconvenient and if the Accountant General considers that there are sufficient grounds for postponing and adjustments, they may be made quarterly. Unforeseen adjustments should, however, be made as soon as the necessity for them arises.

250) Save as may be authorised by the Comptroller and Auditor General or by Government in consultation with the Comptroller and Auditor General annual and half yearly transfers should, as a rule, be avoided. Cases in which such transfers are authorised will be found in the manuals of the Account Officer concerned.

CORRECTIONS OF ACCOUNTS

251)

a) If an item which properly belongs to a Revenue or Expenditure head is wrongly classified under another Revenue or Expenditure head in the accounts of the same Government, the error may be corrected at any time before the Accounts of the year are closed, in the manner directed in Article 246, but after the accounts are closed, no correction is admissible, it being sufficient to make a suitable note of the error against the original entry. If, however, the error affects the receipts and disbursement of another Government, or the transactions of a Commercial Department it should be corrected or transfer in all cases as soon as the error is discovered. The procedure to be observed for the correction of error in the Accounts of works in the Public Works Department shall be as laid down in Articles 149 and 200 (a) of Volume III of this Code.

b) An error which affects a debt, deposit or remittance head must be corrected by transfer, however old and however small it may be- If the accounts of the year in which the error took place are not closed, the correction should be made by removal of the item from the head under \\hichit was wrongly taken to that which it properly belongs. If the accounts of the year in which the error took place are closed, then the following procedure should be followed in the cases referred to :—

1. an item taken to one debt, deposit or remittance head instead of another, —the correction should be made by transfer from the one to the other;

2. an item credited to a debt, deposit or remittance head instead of to revenue head, or debited to a debt, deposit or remittance head instead of to an expenditure head,—the correction should be made by transfer to the head under which it should originally have appeared;

3. an item credited to a revenue head instead of to a debt, deposit or remittance head,—correction should be made by debiting refunds and crediting the proper head;

4. an item debited to an expenditure head instead of to a debt, deposit or remittance head,—correction should be made by debiting the proper head and crediting "Recoveries of Service Payments" (vide Article 22).

Note1.—After the accounts of the year are closed, corrections or transfers affecting capital major heads, unless they affect the accounts of different Governments, should usually be effected without financial adjustment by alteration of progressive figures without passing the debit and credit entries through the accounts of the year's financial transactions. This would prevent unnecessary inflation of the current year's account and the voting of grants of doubtful propriety which the inclusion of the correcting entries in the current accounts would otherwise involve.

Note 2.—Errors in the accounts of Divisional Officers of the Public Works Department shall be governed by (he rule in Article 200 of Volume III of this Code.

OUTLINE OF PROCEDURE

252) A correction by a transfer entry may be proposed by any section of an Account Offices, it should be accepted by the other section concerned, if the entry has been drawn up according to rule and necessary particulars are furnished. Original vouchers and other documents in support of the entry should be recorded in the section which originally dealt with them and not sent to the other section concerned along with the transfer entry.

253) A Transfer Entry Number Book in Form 51 should be maintained in each audit or accounts section in which should be entered in brief but clear detail the particulars of each transfer originating in that section as well as that received from other sections. The Transfer Entry Number Book for Central transactions should be kept separate from that for Provincial transactions. The entries proposed by the several sections should be numbered serially by each, a distinctive letter being used by each section and these numbers entered in their respective Number Books. The number to be given to an entry received from another section should be expressed as a fraction, the numerator of which will denote the number as given by the originating section and the denominator will show the number assigned to the entry in the number Book of the receiving section.

254)

a) The addition or deduction which should be posted in Departmental Abstracts or the Detail Books on account of the transfer entries should be worked out from the separate transfer entries of all sections in accordance with the procedure described in the succeeding Articles. This procedure shall consist mainly of the preparation of an abstract known as the Combined Transfer Ledger and Abstract (Form 52) showing the debits and credits to be made under each detailed head affected by the entries of the month, the totals of the debits and credits of the month necessarily being equal. The Combined Transfer Ledger and Abstract for Central transactions should be kept separate from that for Provincial transactions.

b) In the case of revenue and expenditure heads, it is the net outcome of the transfer entries against each, i.e., the balance of the head in the Combined Transfer Ledger and Abstract (Form 52), which should appear as a debit or credit in the Abstract; but in the case of debt, deposit or remittance heads, the gross credit and the gross debit should both appear in the Abstract—the former in the receipt part and the latter in the disbursement part, as these heads have corresponding accounts on both sides.

1. When large transfers are made from one debt, deposit or remittance head to another, in order to correct the original classification in accounts the correction should, however possible be made by a deduct entry against the original debit or credit, so as to prevent exaggeration of the transactions in the accounts. The same principle shall apply also to transfer of balances from one account circle to another within the accounts of the Central Government.

When, however, such a transfer effects a debt, deposit or remittance head for which grants are obtained, it should be adjusted, inspective of the amount involved, on the following principle:—

a) when the correction is in rectification of a misclassification of the same year,—by deduct entry against the original debit or credit, as the case may be;

b) when the correction is in rectification of a misclassification of the previous year—by plus credit or minus credit under the heads concerned, without affecting the debits for the year: provided that in either case, if the correction involves the transfer of balances from one account circle to another within the accounts of the Central Government, the adjustment in both circles must be made without any reservation within the same official year.

255) The transfer entries, after being noted in the Number Book, should be posted individually into the left hand columns of the Combined Transfer Ledger and Abstract, against the respective heads affected. The column for "Number" of the entry and that for the "District

or Department" which provides for the name of the district or department in whose accounts the original error appeared should be filled in at the same time.

256) From the right hand money columns of the Combined Transfer Ledger and Abstract, the figures should be posted under appropriate heads in the Departmental Abstract or the Detail Books, immediately under the total of cash transactions. The debits to a revenue head, and the credits to an expenditure head should appear in the "deduct" line, but all other entries (with the exception of the kind mentioned in Rule 1 to Article 254) are entries of addition and should appear in the "add" line.

257) A note of a correction affecting district figures relating to revenue and expenditure heads should be made against the original entry in the Departmental Abstract of the month in which the error occurred. Where the Compilation Book of revenue and service transactions takes the place of the Departmental Abstract a note should be made similarly in that Book. Transfers affecting a debt, deposit or remittance head should be made by new entries in the month of correction and need not be noted against the original entry. In the case of important transfers, however, a note should be made in red ink, across the original entry in the Detail Book, of the month of its reversal and across the correcting entry, of the month of the original one.

Note.—When detailed statement of revenue is communicated, month by month, to the revenue controlling authority, particulars of correcting transfers made in the month's account should be given at the foot.

CLOSING OF THE COMBINED TRANSFER LEDGER AND ABSTRACT

258) The Combined Transfer Ledger and Abstract should be closed by totalling, under each head, the figures in the columns on the left, and carrying into the columns on the right the balance in the case of revenue and expenditure heads and the totals (except as stated in Rule 1 to Article 254) in the case of debt, deposit and remittance heads. The totals of the two money columns on the left need not be carried forward, but the amounts in the two money columns on the right hand side should be totalled and agreed. After the Combined Transfer Ledger and Abstract is thus proved by the agreement between the totals of these two columns, an abstract should be drawn up as indicated in Article 55. The Departmental Abstracts or the Detail Book should then be posted from the columns on the right, the poster ticking off each entry as he posts it. At the end of the year, the monthly, volumes of the Combined Transfer Ledger and Abstract should be arranged in order of the months and bound into convenient volumes.

CHAPTER 20.—JOURNAL AND LEDGER

Forms 259 Closing the Books 267

Heads 262 Journal Totals 270

Opening the Books 263 Trial Balance Sheet 271

Monthly Entries 264

FORMS

259) Provincial Accountants General should maintain separate Journals and Ledgers for Central and Provincial transactions. See also Article 20 of Volume 1 of this Code.

260) The Journal should be kept in Form 53. The first two or three pages should be set apart for the opening entries as the closing balances of the preceding year's accounts are brought upon the books of the year (see Article 263), the next few pages should be used for the monthly entries (see Article 264); these will provide columns for the twelve months of the year with the headings printed on the left-hand page and lastly a sufficient number of pages should be provided for the closing entries of the year.

261) The Ledger should be maintained in Forms 54 and 55, the former for Debt and Remittance heads which are closed to balance and the latter for Revenue, Expenditure, Capital, Debt and Remittance heads which are closed to Government (see Articles 268 and 269).

HEADS

262) The accounts to be opened on the Ledger should be classified as follows :—

1. Opening and closing heads, viz., Government Balance.

2. Revenue Receipt

being the total of the transactions under Revenue, Expenditure and Capital heads within the Revenue Account (see Article 266).

3. Service Expenditure

4. Capital Expenditure outside the Revenue Account.

5. Debt and Remittance heads which are closed to Government (see Article 269).

6. Debt and Remittance heads which are closed to Balance (see Article 269).

7. Personal Accounts of Collectors who are in account with the Accountant General, including local remittances in transit and also the following special heads, viz., "Departmental Adjustment Accounts", "Departmental Accounts", " Exchange Account Abstracts ", " Settlement Account Abstract" and " Transfers ", under which the entries on both sides must always be the same.

OPENING THE BOOKS

263) The books should be opened by transferring from Balance account to the various debt and remittance heads personal accounts the debtor and creditor balances with which they closed in the preceding year's books.

Note 1.—The processes are here described as if they took place in their natural order. As a matter of fact, the opening entries described in this Article cannot be made until the books of the previous year are closed, which is not done until a part of the new year has passed and a part of its transactions duly posted in the Journal and Ledger. But immediately on closing the books of any year, the balances at credit or debit of the several balanced heads should be earned forward to the books of the following year.

Note 2.—As the opening entries of a year in the Journal are the exact replica of the closing entries of the previous year the former may be posted only by group heads, full details under each of these being available in the closing entries in the previous year's Journal.

MONTHLY ENTRIES

264) The transactions of each month should be journalised by the following entries :—

1. Sundry Accountants Dr. to Revenue Receipts and Sundry Accounts for the revenue and receipts of the month.

2. Service Expenditure and Sundry Accounts Dr. to Sundry Accountant for the disbursements of the month.

1. The posting of the Journal should not be delayed till the opening entries can under the. Comptroller- and Auditor General's orders, be brought on the new year's Books.

Note 1.-—The entries to be journalised for the month of June should be based on the figures in the June Final account.

Note 2.—For adjustments made by transfer entries after the despatch of June Final accounts: (see Article 244) an abstract should be prepared in detail of ledger heads to facilitate the posting*' of the Journal.

265) In the monthly entries, the figures against Sundry Accountants (that is, the personal accounts) should be taken from the Statement of Disbursers' Accounts those against the " Revenue Receipts and sundry " and "Service Expenditure and Sundry " accounts, should be taken from the Abstract of Major Head Totals referred to "in Article 241.

266) The Ledger should be posted monthly from the Abstract of Major Head Totals (see. Article 241) for transactions under Revenue, Service and Capital heads and from the Consolidated Abstract (see Article 238) for transactions under Debt and Remittance heads. The object of the Ledger is to bring out the balances under the debt and remittance heads other than those which are closed to Government (see Article 269). The posting of Revenue, expenditure and capital heads is required only for the purpose of squaring the Ledger. The Revenue Receipts, Service Expenditure and Capital Expenditure outside the Revenue Account should, therefore, be posted by totals only, while such of the debt and remittance heads as are closed to Government (see Article 269) should be posted by major heads. The debt and remittance heads, which are closed to balance (see Article 269), should be posted in detail of ledger heads. (Note: Each prescribed minor head under debt and remittance heads which close to balance and

each Collector's Account shall be a separate ledger head). The inner columns in the ledger should be used for detailed heads subordinate to the prescribed, minor heads.

1. In the debt and personal classes of account*, the inner columns, if not required for the record of the detailed head figures can be conveniently used for independent headings, so that several accounts can be introduced in the same folio; this arrangement will facilitate their being grouped in classes.

CLOSING THE BOOKS

267) The books should not be closed formally until orders are received from the Comptroller and Auditor General.

268) The heads “Revenue Receipts ", " Service Expenditure ", " Capital Expenditure outside the Revenue Account" in the Central and Provincial Ledgers shall be closed to " Government".

269) The debt and remittance heads and personal accounts shall be closed separately to balance, except that the heads under " State Bank Deposits ", " Exchange on Remittance Accounts ", " Appropriation for Reduction or Avoidance of Debt—Other Appropriations ", " Remittances adjusted on the Central Books " " Accounts between Civil and Civil", " Accounts between Civil and other Departments", and "Accounts between England and Pakistan" shall be closed to " Government".

1. The books of each Account Office show only one side of each Exchange account and the correct balance under each Exchange Account head can be shown only on the central books of the Comptroller and Auditor General where both sides are brought together. This is the reason why Exchange Account heads are closed to Government on the books of Accountants General.

2. Consequent on departmentalisation of the accounts of Forest Department in West Pakistan with effect from 1-7-1963 the head "Forest Remittance" will be treated as closed to Government on the books of the Comptroller, Northern Area/Southern Area and closed to-balance on the books of the Accountant General, West Pakistan".

JOURNAL TOTALS

270) The totals in the amount columns of the Journals should not be closed at the end of the month, but carried forward continuously till the end of the year. They should be noted in pencil only, until the orders of the Comptroller and Auditor General permit the opening entries to be posted (Article 263, Note 2).

1. The Journal totals, after the completion of each Journal entry, should, of course, be equal.

TRIAL BALANCE SHEET

271) The accuracy of the ledger posting should be tested annually after the closing of the accounts for June Final (including Supplementary adjustments) by the preparation of a Trial Balance Sheet in Form 56 and a certificate to the effect that this has been done should be forwarded to the Comptroller and Auditor General.

CHAPTER 21.—MONTHLY AND ANNUAL ACCOUNTS OF THE CENTRAL AND PROVINCIAL GOVERNMENTS

Monthly Accounts of the Central and Provincial Governments

272Proforma Accounts

281

The Annual Accounts of the 274 Statements required in

Central and Provincial Governments

connection with the preparation of the Combined Finance and Revenue Accounts

Annexure


277

MONTHLY ACCOUNTS OF THE CENTRAL AND PROVINCIAL GOVERNMENTS

272)

a) Each Provincial Accountant General should, as soon as the accounts of a month are closed, submit to the Provincial Government a monthly account of its transactions in Form 57 which may, however, be modified, if necessary, in consultation with Government to suit local requirements. The figures for this account should be taken from the Consolidated Abstracts. A certificate should be furnished by the Accountant General on each account to the effect that the balance shown under the head " Cash Balance—Deposits with the State Bank" has been checked and reconciled with the balance of Government on the books of the Bank as shown in the statement of balances rendered by the latter. Any difference between the cash balance in treasuries and the balance shown in the Cash Balance Report should be worked out and explained on the face of the Account.

1. Progressive accounts incorporating adjustments made in the accounts for June Final and any Supplementary adjustments made after the close of those accounts should also be submitted to Provincial Governments.

b) An account of all Central transactions brought to account by him and by other Civil Account Officers should be compiled by the Accountant General, Pakistan Revenues, in Form 58 and submitted monthly to the Central Government. For this purpose, each Civil Account Officer should furnish to the Accountant General, Pakistan Revenues, details of Central transactions brought to account by him in such form and detail as the Accountant General, Pakistan Revenues, may require. The form of this monthly account may be modified by the Accountant General, Pakistan Revenues, to suit the requirements of the Central Government.

Note.—See also Article 15 (/) of Volume I of this Code.

1. A progressive account incorporating the adjustments made in the accounts for June Final should also be submitted to the Central Government.

273) Deleted.

THE ANNUAL ACCOUNTS OF THE CENTRAL AND PROVINCIAL GOVERNMENTS

274) The Annual Accounts which the Comptroller and Auditor General is required to submit to the several Governments under paragraph 11 (4) of the Audit and Accounts Order shall be designated as the Finance Accounts. The form of the Appropriation Account which the Comptroller and Auditor General is required to submit under the aforesaid provisions of the Order shall be such as may be determined by him after consultation with the Government concerned. Detailed instructions relating to the preparation and submission of Appropriation Accounts are included in the Comptroller and Auditor General's Audit Manual. (See also Article 5 of Volume I of this Code).

275) The Finance Accounts submitted to each Government shall be an auditor's presentation of the general accounts of Government to the Legislature. These Accounts with the Reports on them, which will form a single document, shall be divided into two sections as shown below, the Report preceding the Accounts in each section :—

Section A.—General Finance Accounts—

Report

Accounts

Section B—Debt, Deposit and Remittance Accounts—

Report

Accounts.

The accounts shall commence with an audit certificate which will present and authenticate the Comptroller and Auditor General's reports and accounts.

The Finance Accounts of the Provincial Government should be prepared by the Provincial Accountant General in the form given in Appendix I while those of the Central Government which shall comprise transactions of the Central Government (Civil), Defence Services, and Posts, Telegraphs and Telephones Departments as well as Central transactions brought to account initially in the books of the accounting authorities in England should be compiled by the Accountant General, Pakistan Revenues, in the form prescribed in the same Appendix.

276) Copies of the Provincial Finance Accounts should be submitted to the Comptroller and Auditor General in clean proof so as to reach him on or before the 15th December, the final printed copies reaching him on or before the 31st of January. The proof and final printed copies of the Finance Accounts of the Central Government should be submitted to the Comptroller and Auditor General by the Accountant General, Pakistan Revenues, in the first week of April and the first week of May respectively.

THE COMBINED FINANCE AND REVENUE ACCOUNTS OF THE CENTRAL AND PROVINCIAL GOVERNMENT IN PAKISTAN

277) Under paragraph 12 of the Audit and Accounts Order, the Comptroller and Auditor General is required to prepare annually, in such form as he, with the concurrence of the President, may determine, and to submit to the President General Financial Statement incorporating a summary of the accounts of the Federation and of all the Provinces for the last preceding financial year and particulars of their balances and outstanding liabilities and containing such other information as to their financial position as the President may direct to be included in the Statement. This General Financial Statement shall otherwise be known as the Combined Finance and Revenue Accounts of the Central and Provincial Governments in Pakistan. These accounts which shall be so designed as to present the accounts of all the Governments in Pakistan on a common and comparable basis shall be made up of (1) the General accounts and (2) the Subsidiary accounts and shall be prefaced by an introductory note in which a brief and general description of the structure of the Government accounts shall be given in addition to a brief historical survey of the stages leading up to the existing financial and accounting system.

278) The General accounts shall contain a general summary of the receipts and disbursements of the Central Government and of each of the Provincial Governments showing all receipts on one side and all disbursements on the other, the receipts as well as the disbursements against the several heads being exhibited is parallel columns for

each Government. To this shall be added accounts presenting the receipts and disbursements of the Central Government by major heads, ana similar accounts for Provincial transactions, the receipts as well as disburse meats in the latter accounts being shown in parallel columns for each Government,

279) The Subsidiary accounts shall give the details generally by minor heads of the figures shown in the General accounts. They shall also exhibit the balances at the commencement and close of the year under debt, deposit, etc., heads. The distribution of expenditure between " charged " (or " non-voted ") and "voted '* should be shown in lump at the end of each relevant Subsidiary account except that in regard to debt, etc., heads such distribution should be shown in a separate statement. An explanatory note shall, where necessary, be appended to each Subsidiary account explaining the account itself and containing a brief description of the nature of the transitions and any important entries dealt with in it.

Note.—The receipts and expenditure of the Central Government under heads I to V/1 to 5 of the List of Major and Minor Heads of Account should also be shown by geographical areas i.e., according to provinces of origin of the revenue or expenditure.

280) The Combined Finance and Revenue Accounts shall be prepared mainly from the following accounts :—

Name of account From whom received

1. Accounts of Provincial Governments and of the Central Government (Civil).

Each Civil Account Officer,

2. Accounts of the Posts, Telegraphs and Telephone Department.

Deputy Comptroller, Posts, Telegraphs and Telephones

3. Railway Capital and Revenue Accounts

Financial Commissioner Railways.

4. Accounts of the defence Services Military Accountant General.

5. Accounts of sterling transactions of the Central Government finally brought to account in the books of the Accounting Officers in United Kingdom.

Director, Audit and Accounts, High Com mission for Pakistan in the United Kingdom

Vide details given in the Annexure to this Chapter.

The Combined Finance and Revenue Accounts should be printed and submitted to the President in May of every year.

PROFORMA ACCOUNTS

The rules relating to the proforma accounts of the Public Works Department which Accountants General may be required to prepare are given in Appendices 2 and 3.

ANNEXURE

Statements required in connection with the preparation of the Combined Finance and Revenue Accounts

No. Name of Statement From whom dueLatest date of

despatchRemarks

1 Statement of Rupee Debt of the Government of Pakistan.

Accountant General, Pakistan Revenues.

15th August.

The statement should show gross-receipt, the refunds and drawbacks and the net receipts under each minor and detailed head prescribed in the List of Major and Minor Heads of Account.

2 Deleted. Deleted. Deleted.

3 Final Accounts of the High Commissioner.

Director, Audit and Accounts, High Commission for Pakistan in United Kingdom.

Last air mail in August.

4 Posts, Telegraphs and Telephones June Final Accounts.

Deputy Comptroller, Posts Telegraphs and Telephones.

15th September.

5 June Final Accounts All Civil Accountants General, Comptrollers and Audit Officer, Industries, Supplies and Food.

So as to reach Comptroller and Auditor General by 25th September.

6 Public Works Finance Schedules.

All Civil Accountants General and Director, Audit and Accounts, Works, West Pakistan.

(i) Accountant, General, Pakistan Revenues, 2nd October.

(ii) Director, Audit and Accounts, Works, 10th October.

(iii) Others, 30th September.

7 Statement of Customs Revenue during the year.

All Accountants General and Comptrollers.

1st October

8 Statement of Stationery supplied from Central Stores to Provincial

Accountant Gene-ral, Pakistan Revenues.

1st October.

9 Statement showing the tran-sactions adjusted during the year under the head "Bronze (and Copper) Coinage Account" classified under the prescribed detailed heads.

Accountants Ge-neral, Pakistan Revenues and West Pakistan. 4th October.

10 Statement showing the tran-sactions adjusted during the year under the head "Nickel Coinage Account" classified under the pres-cribed detailed heads.

Ditto 4th October.

11 Journal Entries All Civil Accountants General, Comptrollers, Audit Officer, In-dustries, Supplies and Food and Deputy Comptroller Posts, Telegraphs and

15th October and 22nd October for Accountant General, Pakistan Revenues

12 Statement of miscellaneous adjustments between Cen-tral and Provincial Govern-ments.

All Provincial Ac-countants General and Comptrollers.

20th October.

13 Statement of Salt Revenue and of charges for collection of Salt Revenue, including manufacturing charges, cost of salt and other revenue expenditure of the Central Excise and Salt Department, and Statement of Capital Outlay in the Central Excise and Salt Department.

Accountant Gen-eral, West Pakis-tan.

1st November.

14 Account of Relief Fund All Provincial Ac-countants General and Comptrollers.

20th October.

15 Statement showing the ad-justments made on account of gain or loss by exchange on sterling transactions.

All Account Offi-cers.

20th October and for Accountant General, Pakistan Revenues, 27th October

16 Corrections to the Public Works Finance Schedules.

Accountant Gen-eral, Pakistan Revenues, Direc-tor of Audit and Accounts, Works and Accountant General, East Pakistan.

(i) Accountant General, Pak-istan Revenues, 27th October.

(ii) Others, 20th October.

16-A Statement showing the analysis of loan transactions of the Central Government (including transfers from or to other loans) under Sec-tion N. Public Debt.


25th October.

17 State Railway Revenue and Capital Accounts.

Financial Commissioner, Railways.

31st October.

18 Administrative Accounts of Irrigation, etc., Works.

Director, Audit and Accounts, Works, Accountant General, Pakistan Revenues. Accountant General, East Pakistan.

(i) Accountant General, Pakistan Revenues, 2nd November.

(ii) Others, 25th October.


20 Consolidated balance account of Defence receipts and charges including (Military Works and Pakistan Navy).

Military Accountant General. 5th November.


22 Defence Services portion of the Combined Finance and Revenue Accounts

Military Accountant General

20th November.

23 Statement of balances of Branch Line Companies.

Financial Commissioner, Railways.

25th November.

24 Railway portion of the Com-bined Finance and Revenue Accounts.

Ditto.25th

November.

25 Statement showing the distribution between "Voted" and "Non-voted" of expenditure (inclusive of working expenses) of Central and Provincial Governments under each major head.

All Civil Accountants General, Comptrollers. Audit Office), Industries, Supplies and Food, Deputy Comptroller, Posts and Telegraphs and Financial Commissioner, Railways.

1st December.


27 Review of Balances All Account Officers.

15th January.

28 Statement showing expendi-ture on various schemes or Departments under the major head "82— Capital Account of other Prov l. works outside “the Revenue Accounts."

All Provincial Accountants General and Comptrollers.

25th September.

29 Statement showing the amounts of 'work' expenditure on Civil Aviation incurred in the various zones in Pakistan distributed over the following sub beads:—

(a) Works.

(b) Maintenance of Aerodromes etc.

(c) Other charges.

-


22nd October.

Note.—All these statements should invariably be prepared in the forms prescribed by the Comptroller "and Auditor General, and in all matters relating to the Combined Finance and Revenue Accounts, the Comptroller and Auditor Generals' instructions "should be strictly followed as it is essential that there should be uniformity in the accounts of the several Account Offices.

APPENDIX 1

(See Article 275)

FORM OF THE FINANCE ACCOUNTS

Finance Accounts of Provincial Government

A. ---General Finance Accounts

Note. ---The heads in the statements in this Appendix are liable to modification from time to time. The statement should therefore be prepared according to the Sections and Heads given in the Appendix 2 to the Account Code, Vol.1---List of Major and Minor Heads of Account.

No. 2.—SUMMARY OF REVENUE AND EXPENDITURE BY MAJOR HEADS

HEADS OF REVENUE ACTUALS FOR 19 -19

HEADS OF EXPENDITUREACTUALS FOR 19 - 19

CHARGED VOTED TOTAL

1 2 3 4 5 6

PROVINCIAL CONSOLIPATED FUND (RECIEPTS)—

RS.PROVINCIAL CONSOLIDATED

FUND (PAYMENTS) —RS. RS. RS.

A — principal heads of revenue

I — Customs

IV — Taxes on Income other than Corporation Tax

V.— Salt

VI — Opium

VII. — Land Revenue

VIII — Provincial Excise

IX — Stamps

X— Forests

XI— Registration-

XII — Receipts under Motor Vehicles Acts

XII-A— Taxes and Duties levied in connection with Rehabilitation of displaced persons

XIII. — Other Taxes and Duties

Total

B— railway revenue account—

XVI— Subsidized Companies . .

Total

C — IRRIGATION, NAVIGATION, embankment and drainage works —

A. — direct demands on the revenue —

5— Salt

6 — Opium

7 — Land Revenue

8— Provincial Excise

9— Stamps

10— Forests

11— Registration

12 — Charges on account of Motor Vehicles Acts

13 — Other Taxes and Duties

Total

B — railway revenue account —

15-A — State Railways — Commercial Lines —

Interest on Debt

15-C.— Subsidized Companies

1 5-D. — Miscellaneous Railway Expenditure Total

C. — revenue account of irrigation, navigation, embankment and drainage works —

17 — Interest on works for which

XVII. — Irrigation, Navigation, Embankment and Drainage Works for which Capital Accounts are kept

Gross Receipts —

Direct Receipts

Portion of Land Revenue due to works

Deduct— Working Expenses

Net Receipts

XVIII.—Irrigation, Navigation, Embankment and Drainage Works for which no Capital Accounts are kept

Direct Receipts

Portion of Land Revenue due to works

Total E.—debt services—

XX.—Interest

Total F.—civil administration

XXL—Administration of Justice XXII .—Jails and Convict .Settlements

XXIII.—Police

XXIV.—Ports and Pilot age

XXV.—A Frontier Regions

Carried over

F. — civil administration— contd.

Brought forward

XXVI. — Education

XXV,— Medical

XXVH-A.— Health Services, West

Capital Accounts are kept

18. — Other Revenue Expenditure financed from ordinary revenues.

18(1). — Other Revenue Expenditure financed from Famine Relief Fund.

TOTAL

E.—debt services—

22.—Interest on Debt and other Obligations Deduct—

(1) Interest transferred to Commercial Departments.

(2) Interest transferred to Forest Department

(3) Interest portion of equated payments on account of commuted value of pensions

(4) Interest met from subventions from Central

Road Fund Net amount met out of ordinary revenues

23.—Appropriation for Reduction or Avoidance or Debt.

Total

F.—civil administration

25.—General Administration

27.—Administration of Justice

28.—Jails and Convict Settlement}

29.—Police

Carried over

F. — Civil administration— contd.

Brought forward

Pakistan

XXVIII.— Public Health

XXIX. — Agriculture

XXX. — Veterinary

XXXI. — Co-operation

XXXII. — Industries

XXXIII. — Aviation

XXXIV.— Broadcasting

XXXVI.— Miscellaneous Departments

Total

H.—civil works and miscellaneous public improvements—

XXXIX.—Civil Works

Gross Receipts

Deduct.—Working Expenses Net receipts

Total

J.—miscellaneous—

XLI1I.—Transfers from Famine Relief Funds

XLIV.—Receipts-in-aid of Superannuation

XLV.—Stationery and Printing XL VI.—Miscellaneous

L. — contributions and miscellaneous adjustments between central and provincial governments

XLIX.— Grants-in-aid from Central Government

L. — Miscellaneous Adjustments between Central and Provincial

30.— Ports and Pilot age

36. — Scientific Departments

37. — Education

38.— Medical

38-A. — Health Services, West Pakistan

39.— Public Health

40. — Agriculture

41.— Veterinary

42. — Co-operation

43. — Industries

44.— Aviation

45.— Broadcasting

47. — Miscellaneous Departments

Total

I.—civil works and miscellaneous public im-provements—

50.—Civil Works

52.—Interest on Capital Outlay on Electricity Schemes

52-A.—Other revenue expenditure connected with Electricity Schemes

Total

J.—miscellaneous—

54.—Famine—

A.—Famine Relief

B.—Transfers to Famine Relief Fund

55.—Superannuation Allowances and Pensions

56.—Stationery and Printing

57.—Miscellaneous

TOTAL

Governments

Total

M.— EXTRAORDINARY ITEMS

LI. — EXTRAORDINARY RECEIPTS

LIIB.— CIVIL DEFENCE

Total

Total Revenue

CONTRIBUTIONS AND MISCELLANEOUS ADJUSTMENTS BETWEEN CENTRAL AND PROVINCIAL GOVERNMENTS—

62.— MISCELLANEOUS ADJUSTMENTS BETWEEN CENTRAL AND PROVINCIAL GOVERNMENTS

Total

M. — EXTRAORDINARY ITEMS— Rs.

63. — Extraordinary Charges

63-B.— Development

64-B.— Civil Defence

Total

TOTAL REVENUE EXPENDITURE

CAPITAL EXPENDITURE WITHIN THE REVENUE ACCOUNT—

CC-19.—Construction of Irrigation, Navigation, Embankment and Drainage Works

FF-43-A.—Capital Outlay on Industrial Development

H.H.-50A.—Capital Outlay on Civil Works met outof Extraordinary Receipts

11-53.—Capital outlay on Electricity Schemes met out of Revenue

TOTAL

TOTAL EXPENDITURE ON REVENUE ACCOUNT

surplus (+) deficit (—)

CAPITAL EXPENDITURE OUTSIDE THE REVENUE AC-COUNT—

AA-65-A.—Capital Outlay on

Other transactions :

N.---Public debt incurred —

I.---Permanent Debt

Total

II.---Floating Debit

(i) Treasury Bills

(ii)Other Floating Loans

Total

III.---Loans from the Central Government

Total Public Debt incurred

R.---Loans and Advances by Provincial Governments

Loans to Municipalities Port Fund etc. Total

Loans to Government Servants

Total

Forests

CC-68.—Construction of Irrigation, Navigation, Embankment and Drainage Works

FF-70.—Capital Outlay on Improvement of Public Health

71.—Capital Outlay of Schemes of Agricultural Improvement and Research

72.—Capital Outlay on Industrial Development

HH-81.—Civil Works outside the Revenue Account

II-81-A.—Capital Outlay on Electricity Schemes

JJ-82.—Other Provincial Works outside the Revenue Account—

83.—Payments of Commuted value of Pensions

85.—Payments to Retrenched Personnel

85-A.—Capital outlay and Provincial Scheme of State Trading

90.—Provincial Miscellaneous Investments

Total

Other transactions

N.— PUBLIC DEBT DISCHARGED—

I.— Permanent Debt Total

II. — Floating Debt

(i) Treasury Bills

(ii) Other Floating Loans Total

III.— Loans from the Central Government Total Public Debt Discharged

R.— Loans and Advances by Provincial Governments

Loans to Municipalities Port Fund

Total other Transactions

Total Receipts under Provincial Consolidated Fund

etc.

Total


Total

Total R. — Loans and Advances by Provl. Govt.


Total Payments charged to Provincial Consolidated Fund

No. 3. --- STATEMENT SHOWING THE DISTRIBUTION BETWEEN CHARGED AND VOTED EXPENDITURE

Particulars Charged Voted Total

1 2 3 4

Expenditure on Revenue Account (a)

Expenditure outside the Revenue Account

Disbursements under Debt, Deposit and Remittance Heads treated as expenditure (b)

Total

Rs Rs Rs

(a) The figures have been arrived at as follows:-

Charged Voted

Rs Rs

Total expenditure as in Account No. 2

Add— Working Expenses of—

Irrigation

Electric Schemes

Other concerns

Total

(b) The figures have been arrived at as follows :—

(i) Public Debt.

(ii) Loans and Advances by Provincial Governments.

NO. 4. --- DETAILED ACCOUNT OF REVENUE BY MINOR HEADS

Heads Actual of 19 - 19

Part I.—Provincial Consolidated Fund (Receipts). A.—Principal Heads Of Revenue—

I.—CUSTOMS

Share of net proceeds of Export Duties assigned to Provinces

Total

IV.—TAXES ON INCOME OTHER THAN CORPORATION TAX—

Share of net proceeds assigned to Provinces

V.—SALT—


VI.—OPIUM—

Total

Sale Proceeds of Excise opium

Sale Proceeds of Medical opium

VII.—LAND REVENUE—

Ordinary revenue

Sale of Government estates

Sale proceeds of waste-lands and redemption of land tax

Recoveries on account of survey and settlement charges

Rents, etc., of fisheries

Recoveries of cost of maintenance of boundary pillars

Rates and cesses on lands

Recoveries of overpayments

Collection of payments for services rendered Miscellaneous

Deduct—Portion of Land Revenue due to Irrigation

Receipts in England

Loss or gain by exchange

Deduct—Refunds

Part I.—Provincial Consolidated Fund (Receipts). contd.

A.—PRINCIPAL HEADS OF REVENUE—contd.

VIII.—PROVINCIAL EXCISE— Country spirits

Country fermented liquor

Malt liquors

Wines and spirits (foreign liquors other than beer, medicated wines and commercial spirits)

Receipts from commercial spirits including denatured spirits and medicated wines

Opium

Duties on medical and toilet preparations containing alcohol, opium, etc.

Hemp and other drugs

Receipts from Distilleries

Fines, confiscations and miscellaneous

Recoveries of over-payments

Collection of payments for services rendered

Receipts in England

Loss or gain by exchange

Deduct—Refunds

Total

(SIMILAR DETAILS FOR OTHER MAJOR HEADS)

Total Revenue Receipts

A.—PROVINCIAL CONSOLIDATED—FUND (RECEIPT)—contd.

Other Transaction.

N.—Public Debt incurred

I.—PERMANENT DEBT—

(i) Loans bearing Interest—Rate of Interest Amount subscribed

1. Punjab Bonds, 1956

2. Sind Loan, 1958

(SIMILAR DETAILS FOR OTHER LOANS)

(ii) Loans not bearing Interest (Expired Loans)



Total

(SIMILAR DETAILS FOR OTHER LOANS)

II.—FLOATING DEBT—

(i) Treasury Bills

(ii) Other Floating Loans

(iii) Loans from the Central Government

Total A—Public Debt incurred

A.—Provincial Consolidated Fund (Receipts)—concld.

R.—LOANS AND ADVANCES BY PROVINCIAL GOVERNMENTS—

1.—LOANS TO MUNICIPALITIES PORT FUND ETC.—

(a) Loans to Municipalities

Total

(b) Loans to Districts and other Local Fund Committees

Total (c) Advances to Cultivators

Total W) Miscellaneous Loans and Advances

Total

2.—LOANS TO GOVERNMENT SERVANTS—

(i) House Building Advances

(ii) Advances for the purchase of Motor Conveyances

(iii) Advances for the purchase of other Conveyances

(iv) Passage Advances

(v) Other Advances

Total

Total R.—Loans and Advances by Provincial Governments


Total Receipts under Provincial consolidated Fund

No. 5. ---DETAILED ACCOUNT OF EXPENDITURE BY MINOR HEADS

HeadsExpenditure for

19-19Total

1 4Charged

2

Voted

3

Part I.—PROVINCIAL CONSOLIDATED FOND (PAYMENTS)

A.—DIRECT DEMANDS ON THE REVENUE—

6.—opium—

7.—LAND REVENUE—

Charges of administration

Management of Government estates

Charges on account of land revenue collections

Charges on account of fishery collections Survey,

Settlement and Record Operations Land Records

Charges on account of encumbered estates

Assignments and Compensations Charges in England

Allowances to District and Village Officers

Total

8.—PROVINCIAL EXCISE—

Superintendence

District Executive Establishment

Distilleries

Departmental and Commission shops

Cost of opium supplied to Provincial Excise Department

Purchase of Ganja and other drugs

Compensations

Excise Bureau

Charges in England

Total

(SIMILAR DETAILS FOR OTHER MAJOR HEADS)

Total expenditure on Revenue Account

No. 5. ---DETAILED ACCOUNT OF EXPENDITURE BY MINOR HEADS—contd.

PART I. — PROVINCIAL CONSOLIDATED FUND (PAYMENTS)

Other Transactions :

N. — public debt discharged —

I.— PERMANENT DEBT BALANCE ON 14™ AUGUST 1957 —


2. Sind Loans, 1958

(SIMILAR DETAILS IN CASE OF OTHER LOANS)

(ii) Loans not bearing Interest (Expired Loans)



(SIMILAR DETAILS IN CASE OF OTHER LOANS)

Total

II. — FLOATING DEBT—

(i) Treasury Bills

(ii) Other Floating Loans Total

III. — LOANS FROM THE CENTRAL GOVERNMENT —

Total

Total N.— Public Debt Discharged

R. — LOANS AND ADVANCES BY PROVINCIAL GOVERNMENT —

I. — loans to municipalities port funds etc.

(a) Loans to Municipalities

Total

(b) Loans to Districts and other Local Funds Committees

Total

PART I.— PROVINCIAL CONSOLIDATED FUND (PAYMENTS)

R. — LOANS AND ADVANCES BY PROVINCIAL GOVERNMENTS

(c) Advances to Cultivators

Total

(d) Miscellaneous Loans and Advances

Total

Total Loans to Municipalities

2. — LOANS TO GOVERNMENT SERVANTS —

(i) House Building Advances

(ii) Advances for the purchase of Motor Conveyances

(iii) Advances for the purchase of other Conveyances

(iv) Passage Advances

(v) Other Advances

Total

Total Capital Expenditure outside the Revenue Account

Total R. — Loans and Advances by Provincial Governments

Total Other Transactions

Total Payments Chargeable to Provincial Consolidated Fund

No. 6.—STATEMENT OF CAPITAL EXPENDITURE OUTSIDE THE REVENUE ACCOUNT DURING AND TO END OF THE YEAR.

Nature of ExpenditureExpenditure during the year

Expenditure to end of

the year

68.—CONSTRUCTION OF IRRIGATION, NAVIGATION, EMBANKMENT AND DRAINAGE WORKS

(Details by Canals and Projects)

Rs. Rs.

Total Irrigation, etc., Works

Deduct—Amount met out of Revenue

Net amount outside the Revenue Account

70.—CAPITAL OUTLAY ON IMPROVEMENT OF PUBIC HEALTH

(Details by schemes, etc.)

Total Improvement of Public Health

(SIMILAR DETAILS FOR OTHER CAPITAL MAJOR HEAD)

No. 7.—STATEMENT SHOWING DETAILS AS ON 30TH JUNE, 19 OF LOANS TAKEN FROM THE CENTRAL GOVERNMENT

1 2 3 4 5 6 7 8 9 10 11

Ser

ial N

um

be

r.

Description of Loan

Yea

r in

wh

ich

loa

n

was

gra

nte

d

Am

ou

nt

of

Lo

an

gra

nte

d.

Re

pa

yab

le in

an

nu

al

equ

ate

d i

ns

talm

en

ts.

Yea

r fr

om

wh

ich

re

pa

ym

en

t co

mm

ence

s.

Ra

te o

f In

tere

st.

Ba

lan

ce o

n 1

3-1

0-19

55.

Ad

van

ces

dra

wn

d

uri

ng

th

e y

ear

un

der

re

po

rt.

Re

pa

ymen

t o

f P

rin

cip

al d

uri

ng

th

e

year

un

de

r R

ep

ort

.

Ba

lan

ce o

n 3

0th

Jun

e-1

9

i

Deduct---Prepartition

Balance not adopted on 14-8-1947.

Note.—Columns 8 is only necessary in the case of the preparation of the Finance Account of the West Pakistan Government.

No. 1-SUMMARY OF RECEIPTS AND DISBURSEMENTS BY MAJOR HEADS

Heads of Receipts

1

Actuals for 19 -19

2

Heads of Disbursements

3

UNFUNDED DEBT INCURRED

Special Loans

Treasury Notes

State Provident Funds

Other Accounts

Total

Rs. O.—UNFUNDED DEBT DISCHARGED

Special Loans

Treasury Notes


Other Accounts

Total

P.—DEPOSITS AND ADVANCES—

Deposits bearing interest

Depreciation Reserve Fund

Irrigation

Deposits of Depreciation Reserve of Government Concerns

P.—DEPOSITS AND ADVANCES—

Deposits bearing interest

Depreciation Reserve Fund

Irrigation

Deposits of Depreciation Reserve of Government Concerns

Carried over Carried over

No. 1-SUMMARV OF RECEIPTS AND DISBURSEMENTS BV MAJOR HEADS---contd

Heads of Receipts

1

Actuals

for 19 -19

2


3

Actuals

for 19 -19

P—Deposits and Advances-concld.

Brought forward

Deposits not bearing interest—

Appropriation for Reduction or Avoidance of Debt---

Sinking Funds

Other Appropriations

Sinking Funds for Loans granted to Local Bodies

Sinking Fund Investment Account

Famine Relief Fund

Provincial Road Fund

General Police Fund

Pension Equalisation Fund

Deposit Account of the fund for restoration of Earthquake Damage transferred from Central Government

Special Development Fund (West Pakistan)

Scheduled Castes Education Fund (East Pakistan)

Industrial Research Fund (West Pakistan)

Depreciation Reserve Fund—Electricity

Special Reserve Fund—Electricity

Depreciation Reserve Fund—Government Presses

Deposits of Depreciation Reserve of Commercial Concerns

Deposits of Local Funds

Civil Deposits

Transfers from Famine Relief Fund

Other Accounts

P—Deposits and Advances-concld.

Brought forward

Deposits not bearing interest—

Appropriation for Reduction or Avoidance of Debt---

Sinking Funds

Other Appropriations

Sinking Funds for Loans granted to Local Bodies

Sinking Fund Investment Account

Famine Relief Fund

Provincial Road Fund

General Police Fund

Pension Equalisation Fund

Deposit Account of the fund for restoration of Earthquake Damage transferred from Central Government

Special Development Fund (West Pakistan)

Scheduled Castes Education Fund (East Pakistan)

Industrial Research Fund (West Pakistan)

Depreciation Reserve Fund—Electricity

Special Reserve Fund—Electricity

Depreciation Reserve Fund—Government Presses

Deposits of Depreciation Reserve of Commercial Concerns

Deposits of Local Funds

Civil Deposits

Transfers from Famine Relief Fund

Other Accounts

No. 1—SUMMARY OF RECEIPTS AND DISBURSEMENTS BY MAJOR HEADS—contd

Heads of Receipts

1

Actuals

for 19 -19

2


3

Actuals

for 19 -19

Advances not bearing interest—

Advances Repayable

Permanent Advances

Accounts with Foreign Governments and Pakistan States

Accounts with the Government of Burma

Accounts with the State Bank

Suspense—

Suspense Accounts

Cheques and Bills

Departmental and similar Accounts

Miscellaneous—

Miscellaneous—

S.—Remittances---

Cash Remittances and Adjustments between officers rendering accounts to the same Accountant General or Comptroller


Adjusting Account between Central and Provincial Governments

Inter-Provincial Suspense Account

Total

Total Receipts under Debt, Deport and Remittance beads

Total Revenue as per Account No. 2 of Part A

TOTAL RECEIPTS

Advances not bearing interest—

Advances Repayable

Permanent Advances


Accounts with the Government of Burma

Accounts with the State Bank

Suspense—

Suspense Accounts

Cheques and Bills

Departmental and similar Accounts

Miscellaneous—

Miscellaneous—

S.—Remittances---

Cash Remittances and Adjustments between officers rendering accounts to the same Accountant General or Comptroller


Adjusting Account between Central and Provincial Governments

Inter-Provincial Suspense Account

Total

Total Receipts under Debt, Deport and Remittance beads

Total Revenue as per Account No. 2 of Part A

TOTAL RECEIPTS

No. 1—SUMMARY OF RECEIPTS AND DISBURSEMENTS BY MAJOR HEADS—contd

Heads of Receipts

1

Actuals

for 19 -19

2


3

Actuals

for 19 -19

V.—(Opening) Cash Balance---

Cash in Treasuries

Deposits with the State Bank

Remittances in transit

Total

GRAND TOTAL

V.—(Opening) Cash Balance---

Cash in Treasuries

Deposits with the State Bank

Remittances in transit

Total

GRAND TOTAL

No. 2.-STATEMENT SHOWING THE CAPITAL AND OTHER EXPENDITURE (OUTSIDE THE REVENUE ACCOUNT) TO END OF THE YEAR 19 -19 AND THE PRINCIPAL SOURCES

FROM WHICH FUNDS WERE PROVIDED FOR THAT EXPENDITURE.

---

1

On 30th June 19

2

On 30th June 19

3

Increase

(+)

Decrease

(—)

in the year ended 30th

June 19

4

Capital and other expenditure

Commercial Departments—

Irrigation

Electricity Schemes

Other Commercial Departments and Undertakings

Total Commercial Departments

Other Departments—

Agricultural Schemes

Industrial Schemes

Other Accounts

Total Other Departments

Total Capital Expenditure

Loans and Advances—

Loans to Municipalities, Port Funds, etc


Total Loans and Advances

Total capital and other expenditure

Deduct—Contribution from revenue for capital expenditure

Net capital and other expenditure (outside the Revenue Account)

Rs. Rs. Rs.

No. 2.-STATEMENT SHOWING THE CAPITAL AND OTHER EXPENDITURE (OUTSIDE THE REVENUE ACCOUNT) TO END OF THE YEAR 19 -19 AND THE PRINCIPAL SOURCES

FROM WHICH FUNDS WERE PROVIDED FOR THAT EXPENDITURE.

---

1

On 30th June 19

2

On 30th June 19

3

Increase

(+)

Decrease

(—)

in the year ended 30th

June 19

4

PRINCIPAL SOURCES OF FUNDS

Debt---

Permanent debt—Nominal value

Less—Unredeemed discount

Floating debt

Loans from the Central Government

Unfunded Debt

Total Outstanding Debt

Sinking Funds and Reserve Funds

Net balance under Deposits, Advances, etc., other than those shown separately

Remittances

Total Debt and other obligations

Deduct.—Cash balance

,, Investments

Net Provision of Funds

Rs. Rs. Rs.

No. 3.—STATEMENT OF DEBT AND OTHER INTEREST-BEARING OBLIGATIONS

SHOWING THE ADDITIONS TO, AND DISCHARGES OF DEBT, ETC., DURING THE YEAR, AND THE AMOUNT OF DEBT. ETC., AT THE COMMENCEMENT AND CLOSE OF THE

YEAR

Description of debt

1

Amount on 1st

July 19.

2

Additions during the

year

3

Discharges during the year

4

Amount on 30th June 19

5

I.— Public Debt—

(a) Permanent Debt —

(i) Loans bearing interest —

(separate head for each denomination of loan)

(ii) Loans not bearing interest

(A separate head for each denomination of loan)

(b) Floating debt---

Treasury Bills

Other Floating Loans

(c) loans from the central government

Total Public Debt

1.— Unfunded Debt-

Special Loans

Treasury Notes

State Provident Funds—

(A separate head for each fund)

Other Accounts

Total Unfunded Debt

Total Debt and other Interest-bearing obligations

Rs. Rs. Rs. Rs.

No. 4.—STATEMENT SHOWING THE APPLICATION IN THE YEAR OF THE SUMS APPROPRIATED FROM REVENUE AND OTHER SOURCES, ON ACCOUNT OF THE

SEVERAL FUNDS.

I.—Sinking Fond for.........per cent Loan

Balance on 30th June 19

Amount appropriated from revenue

Interest on Investments

Rs.

000

000

000

Amount applied in paying off debt

Amount applied in purchase and cancellation of stock

Balance on 30th June, 19

Rs.

000

000

000

Total 000 Total 000

Cash

Investment

Rs.

000

000

II.—Sinking Fond for.........per cent. Loan

(Details as under I above)

III.—Famine Relief Fond


Transfers from the Revenue Account

Interest receipts

Recoveries of Famine expenditure

Gain on realisation of securities

Recoveries of advances to Provincial Loans Account for loans to Cultivators, etc

Recoveries of other advances

Other items

Rs.

000

000

000

000

000

000

000

000

Transfers to the Revenue Account

Transfers to General Balance for repayment of debt

Advances to Provincial Loan Account for loans to Cultivators, etc

Transfers to General Balances for financing loans to Cultivators, etc

Writes-off of irrecoverable loans to Cultivators

Other advances

Loss on realisation of securities

Other payments


Rs.

000

000

000

000

000

000

000

000

Total 000 Total 000

Cash

Investment

Rs.

000

000

IV.—Depreciation Reserve Fond for Government Presses.


Amount appropriated from revenue

Rs.

000

000

Amount expended to meet the cost of renewals and replacements


Rs.

000

000

Total 000 Total 000

V.—Subventions from Central Road Fund.

Balance on 30th lane, 19

Amount allotted from the Central Road Fond

Rs.

000

000

Amount of expenditure during the year

Balance on 30th June,

Rs.

000

000

Total 000 Total 000

VI.—Deposit Account of Grants for Economic Development and Improvement of Rural Areas.


Amount contributed by the Central Government

Amount contributed by the Provincial Government

Rs.

000

000

000

Amount expended on various schemes


Rs.

000

000

000

Total 000 Total 000

(Similar accounts for other Deposit Accounts, if any).

5-STATEMENT OF LOANS AND ADVANCES SHOWING THE AMOUNTS ADVANCED AND REPAID IN INTEREST RECIEVED DURING THE YEAR AND BALANCES OF SUCH LOANS

AND ADVANCES AT THE COMMENCEMENT AND CLOSE OF THE YEAR

Major and Minor Heads of AccountsBalance on 1st July 19

Amount advanced

during the year

Total

Amount repaid

during the year

Balance on 30th June,

19

1 2 3 4 5 6

Loans to Municipalities, Port Funds, etc.—

Loans to Corporations, Port Trusts and other Port Funds

Loans to Municipalities

Loans to District and other Local Fund Committees

Loans to Landholders and other Notabilities

Advances to Cultivators

Advances under Special Laws

Loans to Local Boards for Railway construction

Miscellaneous Loans and Advances

Total

Loans to Government Servants—

House building advances

Advances for purchase of motor cars

Advances for purchase of other conveyances

Passage advances

Other advances

Total

GRAND TOTAL

Rs. Rs. Rs. Rs. Rs.

Finance Accounts of Central Government

A.—General Finance Account

No. 1.—GENERAL ABSTRACT OF RECEIPTS AND DISBURSEMENTS

Receipts

1

Actuals

for 19-19

2

Disbursements

3

Actuals

for 19-19

4

Federal Consolidated Fund (Receipts)

Principal Heads of Revenue

Customs

Central Excise Duties

Corporation Tax

Taxes on Income other than Cor-poration Tax

Sales Tax

Salt

Opium

Other Heads

Total Principal Heads

Irrigation: Net Receipts Posts, Telegraphs and Telephones Net Receipts

Debt Services

Civil Administrations

Currency and Mint

Civil Works and Miscellaneous Public Improvements

"Miscellaneous

Defence Services

Contributions and Miscellaneous Adjustments between Central and Provincial Governments

Extraordinary Items

Total Revenue Receipts (A)

Public Debt incurred

Loans and Advances by the Central Government

Unfunded Debt incurred

Rs. Federal Consolidated Fund (Pay ments)

Direct Demands on the Revenue

Railways: Interest and Miscellaneous Charges

Irrigation

Posts, Telegraphs and Telephones

Debt Services

Civil Administration

Currency and Mint

Civil Works and Miscellaneous Public Improvements

Miscellaneous

Defence Services

Contributions and Miscellaneous Adjustments between Central and Provincial Governments

Extraordinary items

Capital expenditure within the Revenue Account (Details by Major Heads are given in Account No. 2)

Total expenditure within the Revenue Account (A)

Capital outlay outside the Re-venue Account (Details by Major Heads are given in Account No. 2)

Public Debt discharged

Loans and Advances by the Central Government

Unfunded Debt discharged "

Rs.

Total Federal Consolidated Fund (Receipts)

Deposits and Advances Remittances

Transfer of Cash between England and Pakistan

Total (B) Public Account of the Federation

Total Receipts

(Opening) Cash Balance (B)

Grand Total

Total Federal Consolidated Fund (Payments)

Deposits and Advances Remittances

Transfer of Cash between England and Pakistan

Total (B) Public Account of the Federation

Total disbursements

(Closing) Cash Balance (B)

Grand Total

(A) Revenue Surplus/Deficit during the year—Rs-------------------------------

(B) Increase/ Decrease of Cash balance during the year---Rs---------------

No. 2. — SUMMARY OF REVENUE AND EXPENDITURE BY MAJOR HEADS

Heads of Revenue

1

Actuals for 19-19.

2

Heads of Expenditure

3

Actuals for 19-19.

Non-voted

4

Vote

5

A. — Federal Consolidated Fund (Receipts)

Principal Heads of Revenue —

I. — Customs

II. — Central Excise Duties

III. — Corporation Tax

IV. — Taxes on Income other than Corporation Tax.

IV-A.— Sales Tax

V.— Salt

VI. — Opium

VII. — Land Revenue

VIII.— Provincial Excise

IX. — Stamps

X.— Forest

XI.— Registration

XII.— Receipts under Motor Vehicles Acts

Total

Irrigation, Navigation, Embankment and Drainage Works—

VII.— Works for which Capital accounts are kept

Gross Receipts Deduct— Working Expenses Net Receipts

XVIII. — Works for which no Capital accounts are kept.

Total

and so on for other major heads.

Rs. A.— Federal Consolidated Fund (Payments)

Direct Demands on the Revenue—

1.— Customs

2. — Central Excise Duties

3.— Corporation Tax

4. — Taxes on Income other than Corporation Tax.

4-A.— Sales Tax

5.— Salt

5-A.— Capital Outlay on Salt Works

6. — Opium

7.— Land Revenue

8.— Provincial Excise

9.— .Stamps

10. — Forest

11. — Registration

12. — Charges on account of Motor Vehicles Acts Total

Revenue Account of Irrigation, Navigation, Embankment and Drainage Works

17. — Interest on Works for which Capital accounts • are kept

18. — Other Revenues Expenditure financed from Ordinary Revenue

Total

and so on for other major heads.

Rs. Rs.

No. 4.—DETAILED ACCOUNT OF REVENUE BY MINOR HEAD

Heads Actuals for 19 -19-,

A.—FEDERAL CONSOLIDATED FUND (RECEIPTS)

PRINCIPAL HEADS OF REVENUE—

I.—CUSTOMS—

See Customs—

Imports

Exports

Imports from Burma

Miscellaneous

Land Customs

Warehouse and Wharf rents

Miscellaneous

Receipts in England

Deduct—

Share of net proceeds of Export Duties assigned to Provinces

Refunds and Drawals

Total

II.—CENTRAL EXCISE DUTIES-

Excise duty on motor spirit

Excise duty on Kerosene

Excise duty on Silver

Excise duty on Sugar

Sugar other than Khandsari and Palmyra

Khandsari Sugar

Excise duty on Matches

Excise duty on Iron and Steel

Excise duty on Mechanical Lighters

Rs.

Receipts in England

Deduct—


Refunds

Total

IV.—Taxes on Income other than Corporation Tax---

Income Tax

Super Tax

Miscellaneous

Receipts in England

Deduct—

Share of net proceeds assigned to Provinces Refunds---

Total

(Similar Details For Other Major Heads)

No. 5— DETAILED ACCOUNT OF EXPENDITURE BY MINOR HEADS

Heads

1

Actuals for

19 -19.

Total

4

Non-voted

2

Voted

3

A. FEDERAL CONSOLIDATED FUND (PAYMENTS)

DIRECT DEMANDS ON THE REVENUE —

1.— CUSTOMS —

See Customs, charges at the Ports

Land Customs, charges

Assignments and Compensations

Miscellaneous r Charges in England

Total

2.— CENTRAL EXCISE DUTIES---

Charges on collection of Excise Duty on Sugar

Charges on collection of Excise Duty on Matches

Charges on collection of Excise Duty on Mechanical Lighters

Charges in England

Total

3.— CORPORATION TAX---

Collection of Corporation Tax

Charges in England

Total

* * * *

(Similar Details For Other Major Heads)

Rs. Rs. Rs.

No. 6.—STATEMENT OF CAPITAL EXPENDITURE OUTSIDE THE REVENUE ACCOUNT DURING AND TO END OF THE YEAR

Heads

1

Expenditure during the year

2

Expenditure to end of the year

3

66.— CAPITAL OUTLAY ON THE SECURITY PRINTING PRESS

Rs. Rs.

67-A. — CONSTRUCTION OF STATE RAILWAYS

CAPITAL OUTLAY BY GOVT. OF PAKISTAN—

State Railways worked by the State

(Details by Railways).

Total

68.— CONSTRUCTION OF IRRIGATION, NAVIGATION, EMBANKMENT AND DRAINAGE WORKS

(Details by Canals and Projects)

Total Irrigation, etc., Works

Deduct— Amount financed from ordinary Revenue

Net expenditure outside the Revenue Account

69. — CAPITAL OUTLAY ON POSTS, TELEGRAPHS AND TELEPHONES

71. — CAPITAL OUTLAY ON SCHEMES OF AGRICULTURAL IMPROVEMENT AND RESEARCH

(Details by schemes, etc.)

Total

(Similar Details For Other Capital Major Heads)

GRAND TOTAL

B.—DEBT, DEPOSIT AND REMITTANCE ACCOUNTS

No. 1.—SUMMARY OF THE RECEIPTS AND DISBURSEMENTS BY MAJOR HEADS

Heads of Receipts

1

Actuals for 19-19

2


3

Actuals for 19-19

4

A.—Federal Consolidated Fund (Receipts)

Rs. A.—Federal Consolidated Fund (Payments)

Rs.

N.—Public Debt incurred—

A.—Debt raised in Pakistan---

Permanent Debt

Floating Debt

B.—Debt raised Abroad---

Permanent Debt

Total

O. ---Unfunded debt

Special Loans Deposits of Service Funds

Post Office Savings Bank Deposits

Post Office Cash Certificates State Provident Funds

Other Accounts

Total

and so on.

N.—Public Debt incurred—

A.—Debt raised in Pakistan---

Permanent Debt

Floating Debt

B.—Debt raised Abroad---

Permanent Debt

Total

O. ---Unfunded debt

Special Loans Deposits of Service Funds


Post Office Cash Certificates State Provident Funds

Other Accounts

Total

and so on.

No. 2.—STATEMENT SHOWING THE CAPITAL AND OTHER EXPENDITURE (OUTSIDE THE REVENUE ACCOUNT) TO END OF THE YEAR 19-19 AND THE PRINCIPAL SOURCES FROM WHICH FUNDS WERE PROVIDED FOR THAT EXPENDITURE.

----

1

On 30th June 19

2

On 30th June 19

3

Increase (+) Decrease (-) in the year ended 30th June 19

4

CAPITAL ART OTHER EXPENDITURE—

1.— CAPITAL EXPENDITURE---

Commercial Departments —

Posts, Telegraphs and Telephones Irrigation

Other Commercial Departments and Under-

Rs. Rs. Rs.

takings

Total Commercial Departments

Other Departments —

New Capital at Karachi

Other Accounts

Total Other Departments

Total Capital Expenditure

2. — Loans and Advances — Advances to Provincial Governments

Advances to Pakistan States, Local Bodies, etc.

Total Loans and Advances

Total Capital and other Expenditure

3. — DEDUCT— CONTRIBUTION FROM REVENUE FOR CAPITAL EXPENDITURE

Net Capital and other Expenditure outside the Revenue Account

PRINCIPAL SOURCES OF FUNDS —

1.— Capital contributed by Pakistan States

2. — Debt—

Permanent Debt —

In Pakistan — Nominal value

Less — unredeemed discount Abroad — (Nominal value at conventional rate)

Less — unredeemed discount

Floating Debt

Unfunded Debt-


Post Office Cash Certificates

State Provident Funds, etc.

Total Debt

3. — Sinking Funds and Reserve Funds

4.— Net balance under Deposits, Advances, etc., other than those shown separately

5.— Remittances

Total Debt and Other Obligations

Deduct— Cash Balance

Deduct — Investments

Net Provision of Funds

No. 3. — STATEMENT OF DEBT AND OTHER INTEREST-BEARING OBLIGATIONS SHOWING THE ADDITIONS TO, AND DISCHARGES OF DEBT, ETC., DURING THE YEAR,

AND THE AMOUNT OF DEBT, ETC., AT THE COMMENCEMENT AND CLOSE OF THE YEAR.

Description of Debt

1

Amount on 1st July 19

2

Additions during the

year

3

Discharges during the

year

4

Amount on 30th June

A.— FEDERAL CONSOLIDATED FUND

I.— PUBLIC DEBT—

A.— DEBT RAISED IN PAKISTAN---

(a) Permanent Debt —

(i) Loans bearing interest

(A separate head for each denomination of loan.)

(ii) Loans not bearing interest—

(A Separate Head For Each Denomination Of Loan.)

(b) Floating Debt---

Treasury Bills

Other Floating Loans

B.— DEBT RAISED ABROAD---

Permanent Debt —

(i) Loans bearing interest—


(ii) Loans not bearing interest


Total Public Debt

II.— UNFUNDED DEBT---

Special Loans

Treasury Notes

Deposits of Service Funds

(A Separate Head For Each Fund.)


Rs. Rs. Rs.

Post Office Cash Certificates


(A Separate Head For Each Fund.)

Other Accounts

(A Separate Head For Each Account.)

Total Unfunded Debt

Total Debt and other Interest-bearing Obligations

No. 4.—STATEMENT OF LOANS AND ADVANCES SHOWING THE AMOUNT ADVANCED AND REPAID, INTEREST RECEIVED DURING THE YEAR AND BALANCES OF SUCH

LOANS AND ADVANCES AT THE COMMENCEMENT AND CLOSE OF THE YEAR.

Major heads and Minor heads

1

Balance on 1st July 19

2

Amount advanced during the year

3

Total

4

Amount repaid during

the year

5


6

Interest received

and credited to Revenue

7

Advances to Provincial Governments

(A separate head for each Provincial Government)

Total

Loans to Pakistan States

Total

Loans to Local Funds, etc. —

Loans to Major Port Trusts

Regimental and other Loans

Advances to Cultivators

Advances under Special Laws

Miscellaneous Loans and Advances

Total

Loans to Government servants —

House-building advances

Advances for the pur-chase of motor cars

Advances for the pur-chase of other convey-

Rs. Rs. Rs. Rs. Rs. Rs.

ances

Passage Advances

Other Advances

Total

GRAND TOTAL

APPENDIX 2

(See Article 281)

RULES RELATING TO THE PREPARATION OF CAPITAL AND REVENUE ACCOUNTS OF RESIDENTIAL BUILDINGS

Introductory 1 Form of Accounts 8

Buildings 2 Buildings of the Central Government

12

Installations and. other Services 7 Review 13

Note.—The rules in this Appendix may be adopted by each Government with such modifications as may be agreed upon between that Government and the Comptroller and Auditor General, See also Article 19 of Volume I of this code.

INTRODUCTORY

1) An Accountant General or the Director, Audit and Accounts Works, Lahore should if so required by Government, prepare Capital and Revenue Accounts of residential building-with the object of reviewing the financial results of the year and of determining whether the annual allowance fixed for maintenance and repairs is sufficient to protect Government against any losses arising from the operation of the rules made by it for recovery of rent for residential building. These accounts may be prepared and reviewed at such intervals as may be settled between the Government and the Accountant General or the Director, Audit and Accounts Works, Lahore.

BUILDINGS

2) Residences of any specified class may, if Government so direct, be omitted from the Capital and Revenue Accounts. All other residential buildings including buildings which are occupied partly as office buildings will be included whether they were acquired or constructed at Government expense or only leased for use as residences.

Ordinarily, residences falling under the following categories may be excluded from the Capital and Revenue Accounts:—

1. residences for use of the President, the Governor of a Province or the head of a Local Administration;

2. buildings which are situated within the precincts of jails, hospitals police lines, tehsil, educational institutions, provided that they are allotted rent-free under the order of Government to Government servants who are required to occupy particular houses in order to ensure the proper performance of their duties ;

3. buildings, which are not intended to be used as regular residences, e. g, dak bungalows, rest houses, circuit houses, inspection houses and other buildings of a like nature-;

4. petty buildings the cost of which does not exceed Rs. 5,000 or any other limit which may be prescribed by Government.

3) The buildings for which Capital and Revenue Accounts are maintained may be grouped into two classes :—

Class I.—Buildings which will ordinarily be occupied by Government servant liable to pay the full standard rent subject to the limit of a prescribed maximum percentage of their emoluments.

Class II.—Buildings, which will ordinarily be occupied by Government servants who are entitled to accommodation rent-free or at reduced rents under the sanction of competent authority.

1. Buildings should not ordinarily be transferred from one class to the other unless there is a permanent change In the conditions under which they will be rented. The transfer should be made under the orders of the competent authority and should normally have effect from the commencement of a financial year.

2. Buildings for which rent is recovered for a season only such as those meant for the migratory staff of Government may be shown under class I if they are allotted to Government servants liable to pay the full standard rent limited to specified percentage of their emoluments. Such buildings may, however, be exhibited under a separate subgroup of that class.

4) A building should be brought on to the Capital and Revenue Accounts in the official year following that in which any of the events enumerated below has taken place : but if the event takes place on the 1st of July the building should be brought on to the accounts of the same year :—

a) Its acquisition or construction was completed, or

b) it was leased, or

c) being a building already in existence it was first brought into use as a residence.

5) A residential building which has once been included in these accounts should not be ex-cluded therefrom without the sanction of Government or of such other authority as Government may prescribe in this behalf.

6) If, under the rules of the Government concerned, a number of residences in a particular area or of a particular class or classes is grouped for the purpose of assessment of rent, the collective results of all such buildings should also be brought out in the accounts.

INSTALLATIONS AND OTHER SERVICES

7) Transactions relating to the capita! cost and maintenance of sanitary, water supply and electric installations and fittings of a residence included in these accounts should be included in those for the building itself. Similar transactions relating to other services excepting furniture such as gardens, tennis courts, etc., for which additional rent is recovered under the rules, should be shown separately for each such service, below those relating to the building itself. The furniture provided for all such residences in each circle of superintendence or other unit for which a separate account is prepared (vide paragraph 11), is treated as an item by itself.

FORM OF ACCOUNTS

8) These accounts should be compiled in Form 59. For their preparation, the Executive officers concerned may be required to furnish the Accountant General or the Director, Audit and Accounts Works, Lahore with the necessary data in suitable form which the Accountant General or the Director Audit and Accounts Works, Lahore may prescribe

according to local requirements. Any additional information which the Accountant General or the Director, Audit and Accounts Works, Lahore considers necessary for testing the accuracy of the standard rents fixed may, if required, be also obtained. These data should be scrutinised in the Account Office as far as possible or the Director of Audit and Accounts Works, Lahore.

9) Both in respect of capital outlay and maintenance charges, the actual charges only should be taken, no addition being made on account of establishment and tools and plant charges or on account of the cost of accounts and audit.

1. If a building is occupied partly as a residence and partly as an office, the best possible approximation should be made, in consultation with the Superintending Engineer or other officer prescribed by Government for the purpose of assessing the capital value of the portion used as a residence, the revenue charges being proportionately distributed for the purpose! of the accounts.

2. In the case of non-residential buildings which arc converted into residences, if the original cost cannot be ascertained from the records, the capital value should be based on the estimated value of the buildings, subject to any rule which Government may have prescribed.

10) Column 15 of the Accounts (Form 59) "Interest on capital outlay to end of year under report or rent payable by Government" should be filled in as indicated below :—

i. Leased buildings.—Rent payable by Government to the lessor should be noted in this column. When charges for maintenance of a-d repairs to the building or municipal or other taxes relating thereto are also borne by Government, those charges .should be noted in columns 12 to 14.

ii. Government buildings.—As interest for the year is generally calculated at the rate which is in force as the standard of return from productive irrigation works at the time of acquisition or construction of the building, it is necessary to calculate interest separately on (1) capital outlay to and of-previous year and (2) capital outlay during the year. The interest on (1) will be the figure entered in the last account or, if there was any capital outlay during the previous year it will be that figure plus interest on half the amount of that capital outlay. The interest on (2) will be calculated on half the amount of the capital outlay of the year at the rate of interest for the year. The total of (1) and (2) should be noted in column 15.

11) These accounts should be prepared in such detail as Government may desire, but in res-pect of buildings under the control of the Public Works Department usually it will be found sufficient to prepare a separate account for each circle of superintendence, so that copies of the accounts may be sent to superintending Engineers to enable them to review the results of the areas in their respective charges, and to take such action as they may deem necessary to effect economies in working.

BUILDINGS OF THE CENTRAL GOVERNMENT

12) In Governor's provinces Capital and Revenue Accounts of residential buildings of the Central Government should be prepared separately from the accounts of Provincial buildings Both in Governors' provinces and elsewhere, the accounts of buildings belonging to the Defence Services should be kept separate from those of civil buildings of the Central Government.

REVIEW

13) The accounts, when completed, should be reviewed in the light of the rules made by

Government governing the assessment and recovery of rent and the allotment or residences; and the results of this collective review should be embodied in a concise report, with which the accounts should be submitted to Government by such date as may be fixed in consultation with the latter. If, in any particular cases, or generally, the standard rents need revision, or the maintenance charges are excessive or the realisations inadequate, these points should be mentioned in the report, with any suggestions regarding the working or suitability of the rules which the Accountant General or the Director, Audit and Accounts Works, Lahore as the case may wish to make. The true annual cost to the tax-payer on account of the residences included in these accounts should also be reviewed. For this purpose, a lump sum (which should be estimated by the Accountant General or the Director. Audit and Accounts Works, Lahore as the case may be, with due regard to the rules relating to allocation of these charges) representing charges for establishment and tools and plant should be added to the total capital cost, including value of site, of all buildings which form the subject of a single review. If the capital cost of any building does not include the value of site, the estimated value of this site should be ascertained and added to its capital cost for this purpose. A similar lump sum addition for departmental charges should also be made to the total average maintenance charges of all buildings forming the subject of a single review, and the interest charges should be calculated on the (gross) capital cost worked out in the manner indicated above. The total of the maintenance and interest charges thus worked out should be compared with the total realisation of rent. In all comments and observations, leased building should, as far as possible, be distinguished from those owned by Government and each of the special services such as furniture which are exhibited separately in the accounts (see paragraph 7) should be dealt with separately.

14) The Accountant General or the Director. Audit and Accounts, Works, Lahore as the case may be should satisfy himself that sanction exists for (1) every building appearing in the accounts which is stated to be occupied rent free or at reduced rent and (2) residences completed during the previous year but omitted from the accounts under review, in terms of clause (2) of the second sub-paragraph 2.

15) In cases where Government have issued orders writing down the capital cost of any residence the calculation for the purpose of the review prescribed in this paragraph should be based on the reduced cost, but the extent of reduction made should be clearly indicated in the Capital and Revenue Account for the year in which those orders take

APPENDIX 3

(See Article 281)

ADMINISTRATIVE ACCOUNTS OF IRRIGATION, NAVIGATION, EMBANKMENT AND DRAINAGE WORKS

Introductory 1 Part III.—Revenue Account 8

Classification 2 Part IV.—Interest Account 9

Part I.—General Abstract of Financial Results

3 Part V.—Account of Indirect Charges

11

Part II.—Detailed Account of Capital Expenditure

4 Part VI.—Statement comparing Capital Cost with Sanctioned Estimates

12

Review 14

Note.—The rules in this Appendix may be applied in relation to the accounts of a Government with such modification u may be decided by the Government after consultation with the Comptroller and Auditor General, vide Article 19 of Volume I of this Code.

INTRODUCTORY

1) The Accountant General or the Director, Audit and Accounts Works, Lahore may be required by Government to prepare annually proforma accounts (otherwise known as Administrative Accounts) of irrigation, navigation, embankment and drainage Projects for which capital and revenue accounts are kept. These accounts should be prepared in Form 60 which is divided into the following six parts :—

Part I.—General Abstract of Financial Results.

Part II.—Detailed Account of Capital Expenditure.

Part III.—Revenue Account.

Part IV.—Interest Account.

Part V.—Account of Indirect Charges

Part VI.—Statement comparing Capital cost with Sanctioned Estimates

Accounts of individual projects are kept in Parts II to VI for each, and the general results of all projects are abstracted in Part 1.

CLASSIFICATION

2) The projects for which Administrative Accounts are prepared are classified thus :—

A.—Irrigation Works—

1. Productive.

2. Unproductive.

B.—Navigation, Embankment and Drainage Works—

1. Productive.

2. Unproductive.

In Part I, projects should be grouped according to this classification, and on all separate Accounts of them the detailed classification of each project should be indicated prominently.

1. The classification of works into (1) productive and (2) unproductive is governed by such general principles as may be laid down in this behalf by the Government concerned in consultation with the Accountant General. See also Article 26 of Volume 111 of this Code.

PART I.—GENERAL ABSTRACT OF FINANCIAL RESULTS

3) Part I is a summary of the financial results of all projects in the province, excluding those for which no capital accounts are kept the figures in respect of individual projects being taken from the detailed accounts as brought out in other parts.

Note.—Projects should be arranged serially in the order of the date on which the construction estimates were closed. Projects whose construction estimates have not been closed should come next in the arrangement and they should be detailed in the order of the dates of sanction to the estimates. This arrangement should not, however, interfere with the classification of projects between irrigation and Navigation, etc., and between productive and unproductive prescribed in the preceding paragraph.

PART II.—DETAILED ACCOUNT OF CAPITAL EXPENDITURE

4) Part II, the Detailed Account of Capital Expenditure, is a statement of the total direct charges incurred to end of the year against all the sanctioned estimates of capital expenditure. The outlay should be detailed by such branches and sections of the project as arc shown separately in the sanctioned project estimate, and under each it should be given in full detail of minor heads including " Receipts and Recoveries on Capital Account" and detailed heads.

1. Charges under the minor heads " Establishment" and " Tools and Plant" should be detailed only if the entire expenditure of a circle of superintendence, or of any other prescribed unit of distribution of charge relates to a single project in other cases, the charges to be shown under each of these two heads will be the lump sums which may be debited to a project according to the rules of distribution of such charges made by Government in consultation with the-Accountant General or the Director, Audit and Accounts Works, Lahore. See Article 42 of Volume HI of this Code.

2. In the case of projects for which completion reports have been submitted, it is not necessary to show details of expenditure by detailed heads under the sub-divisions of minor heads.

3. In the case of projects in respect of which the construction estimates have been closed and the completion reports proved by Government and in respect of which no further capital expenditure is being incurred under open capital estimates, all details of capital expenditure should be omitted, references being given to the Administrative Accounts of the years in which the capital accounts were shown in detail.

4. The particulars of apportionment of the capital expenditure among the Irrigation Major heads need not be shown 'in the capital account.

5) Expenditure on surveys which was incurred before construction commenced should be brought on to the account by an entry in the column headed “To end of the year ", qualified by a suitable explanation in the column for “Remarks ".

6) For purposes of comparison with estimates, the form of Part II provides a column for “Cost of construction as now estimated ". This column is written up thus :—

i. if the construction estimate is still open ;

the estimated cost,

ii. if the construction estimate is closed

the aggregate of (1) actual expenditure on the closed construction estimate, (2) actual expenditure on all closed estimates of open capital and (3) estimated cost of all open capital estimates the accounts of which are still open.

In the case of projects the construction estimates of which have been closed, the difference between the figures in this column and column 4 of Part VI will indicate the amount of the open capital sanctions still operative, i.e., the further authorised liabilities of the project.

7) If the construction estimate has been closed, the date on which it was closed should be noted in the column for “Remarks".

PART III.—REVENUE ACCOUNT

8) Part III, the Revenue Account, is a statement making an up-to-date comparison of the gross (i.e., direct as well indirect) figures of the receipts and the working expenses of a project yielding revenue. The receipts should be detailed by minor heads, and the working expenses, by both minor heads and subdivisions of minor heads. The difference between the gross receipts and the gross charges will represent the net revenue or the deficit, as the case may be.

1. The Revenue Account should be opened for a project as soon as any section if it is completed and begins to yield revenue.

PART IV.—INTEREST ACCOUNT

9) Part IV, the Interest Account, is a simple debit and credit account showing on one -de the charges for the interest and on the other the net revenue, or deficit, as worked out in Part

10) Interest is adjusted in the Administrative Accounts of Irrigation, etc., projects as stated below:-

a) for capital outlay met out of specific loans raised by Government, at such rate of interest as may be prescribed by Government having regard to the rate of interest actually paid on such loans and the incidental charges incurred in raising and managing them ;

b) for capital outlay provided otherwise,- at such rate of interest as may be determined by Government in consultation with the Comptroller and Auditor General.

Note.--- By specific loans are meant loans that are raised in the open market for one specific purpose which is clearly specified in the prospectus and in regard to which definite intimation is given at the time of the raising of the loans that for the purpose of accounts they are to be regarded as specific

loans.

Interest is calculated on the total direct capital outlay to end of the previous year plus half the outlay of the year itself.

PART V.—ACCOUNT OF INDIRECT CHARGES

11) Part V, the Account of Indirect Charges, which is prepared in two separate sections— capital and revenue —is a simple statement of the indirect charges shown below :—

Capitalised abatement of land revenue. ---At twenty times the annual amount of land revenue remitted

Note.—This charge should not be made in cases when the capitalised value has been awarded in lieu of abatement and has been debited as a direct charge.

Audit and Accounts Establishment.—The actual expenditure, where it is readily ascertainable as in the case of separate Audit and Account offices constituted for specific projects ; otherwise, 1 per cent, on works expenditure.

PART VI.—STATEMENT COMPARING CAPITAL COST WITH SANCTIONED ESTIMATES

12) Part VI compares both the direct and indirect charges incurred up to date on a project with the amount of sanctioned estimates.

13) If the construction estimate is still open, no entries should be made in columns 2 to 4 headed " Charges against closed sanctions", and in column 8 " Total charges to date against old and current sanctions ". But, if it has been closed, all the columns of the form should be written up, columns 2 to 4 being used hi respect of all working estimates (construction or open capital) which have been closed, and columns 5 to 7, headed " Current Sanctions ", in respect of all working estimates of open capital, the accounts of which are still open. Particulars of the sanctioned estimates e.g., the numbers and dates of the orders of Government issued from time to time, the amounts of estimates, etc., need not be entered in either case.

REVIEW

14) The Administrative Accounts should be submitted to Government in print as soon as possible after closing the final accounts for June. The Accountant General or the Director, Audit and Accounts Works as the case may be should review the accounts and send with them a report of the points which his review may suggest. In the report should be mentioned specially all points requiring attention, e.g. (1) cases in which, in the Accountant-General's or the Director, Audit and Accounts Works opinion, a change of classification of projects from "productive" to " unproductive " or vice versa may be indicated, (2) cases in which an abnormal increase under “Working Expenses " is not accompanied by an adequate increase in the " Receipts " or (3) cases in which "Receipts" show a marked decline and there is no known reason for this.

1. For the purpose of the review the figures shown against the Minor head “Recoveries of Expenditure” should be deducted both from “Gross Receipts “and from “Gross Working Expenses ".

2. 2. Any practical suggestions calculated to reduce the working expenses, to develop the gross receipts, or to effect economies otherwise which may occur to the Accountant General's or the Director, Audit and Accounts, Works as the case may be should ordinarily be made separately, the report being confined to mentioning the salient features of the account in a manner intelligible to an

outsider.

15) Two copies of the accounts (with Report) should also be submitted simultaneously "to the Comptroller and Auditor General. If printed copies cannot be despatched so as to reach the Comptroller and Auditor General by the dates prescribed in Annexure to Chapter 21, the first copy should be sent on the due date in manuscript. A separate report should also be submitted at the same time reviewing the working of the various Irrigation projects with reference to the desirability of changing the existing classification of a particular work or works from "Productive " to " Unproductive " or vice versa, on the basis of the actual yield and the anticipated return from such works. This review may, however, if Government has no objection, be included in the report to Government which the Accountant General or the Director, Audit and Accounts works, Lahore submit under paragraph 14 above.

LIST OF FORMS

No. of Form Name of Form

A.O.

“

“

“

“

“

“

“

“

“

“

“

“

“

1. 108Departmental Classified Abstract

2. 109Compilation Book

3. Schedule of Amounts credited to Funds

4. Memorandum of Pre-audit Payments

5. Schedule of Pre-audit Payments

6. Daily Cash Memorandum of Pre-audit Payments

7. Debt Head Classified Abstract of Pre-audit Pay Department

8. Register of State Bank Deposits

9. Classified Abstract of Small Coin Depots

10.Statement of Disbursers' Accounts

11.Register of Adjustments with the State Bank

11 A. Outward Settlement Accounts

11 B. Summary of Transactions passed on to, various Area Audit and Accounts Officers in West Pakistan through the head West Pakistan (Internal) Adjusting Account in the account for the month of..........

11 C. Debits/Credits Abstract of Broadsheet of West Pakistan (Internal) Adjusting Account for the month of..........

11 D. Broadsheet of West Pakistan (Internal) Adjusting Account Debits/Credits year

11 E. Summary of transactions passed on to the various Area Audit and Account Officers in West Pakistan through the head ''Works Audit Suspense", in the Account for the month of..........

11 F. Debits/Credits Abstract of Broadsheet of Works Audit Suspense for the month of..........

11 G. Broadsheet of Works Audit Suspense Debits/Credits year..........

12.Advice of Inter-Government Adjustment

13.Memorandum of Clearance by Central Accounts Section of the State Bank

14.Adjustment Register of Inward Settlement Accounts

15.Exchange Accounts.

108 These forms are standardised in the A.O. Series.109 These forms are authorised to be printed as special forms.

“

“

“

“

“

“

“

“

“

“

“

“

“

16.Schedules A and B of Exchange Accounts

17.Schedules C and D of Exchange Accounts

18.Detailed Statement showing Plus and Minus Entries of Transfer Adjustments made in the Progress Register.

19.Register of Outward Credits under Head I and II of Exchange Accounts

20.Adjustment Register of Inward Exchange Accounts

21.Classified Abstract of Receipts and Payments of Exchange/Settlement Accounts

22.Objection Statement for Exchange Accounts

23.Objection Book for Exchange Accounts

24.Progress Register of Exchange Accounts

25.Annual Consolidated Abstract of Progress Register of Exchange Accounts

26.Details of Outstar dings in the Exchange Account on 30th June.

27.List of Schedules of Payments made at treasuries.

28.Statement showing Realisation from Subscribers to the Indian Civil Service Family Pension Fund

29.Statement showing Realisations from Subscribers to the Superior Services (India) Family Pension Fund

30.List of Schedule of Miscellaneous Defence Services Receipts

31.Register of Outward Credits under Head I on account of Remittances from Defence Services to Civil.

32.List of Schedules of Defence Services Payments

33.Exchange Account between Civil and Defence Services—Civil side

34.Exchange Account between Civil and Defence Services—Defence Services side

35.Statement of Deductions on account of the Indian Military Service Family Pensions

36.Deleted

37.Deleted

38. 110Deleted

39.Statement of Warrants issued for payment of Pension/Leave Salaries in Colonies which have no direct Accounts Current with Pakistan.

40.Register of Invoices received from the Director, Audit and

110 These forms have been deleted.

“

“

“

“

“

“

“

“

“

“

Accounts, High Commission for Pakistan in the United Kingdom.

41.Annual Abstract Statement of Stores received from United Kingdom 19 -19

42.Outward Account Current between Pakistan and Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom

43.Schedule of the London Account

44.Statement of Amount due to the Board of Trade in respect of the Account of Basses, Minicoy, Bahamas and Leeward Islands Light dues.

45.Report of the Closing Balance of the Accounts rendered to the Board of Trade, by Shipping Masters.

46.Detail Book.

47.Consolidated Abstract

48.Abstract of correcting or additional Entries made after the despatch of the June Final Accounts.

49.Transfer Entry.

50.Transfer Entry Number Book

51.Combined Transfer Ledger and Abstract

52.Journal

53.Ledger for Debt and Remittance heads closed to Balance.

54.Ledger for Heads closed to Government.

55.Trial Balance Sheet

56.Monthly Accounts of Provincial Governments

57.Monthly Accounts of the Central Government (Civil)

58.Capital and Revenue Accounts of Residences.

59.Administrative Accounts of Irrigation, Navigation, Embankment and Drainage Works.

No. 3.—STATEMENT SHOWING THE DISTRIBUTION BETWEEN NON-VOTED AND VOTED EXPENDITURE

1.

Non-voted Voted Total

2 3 4

Expenditure within the Revenue Account (a)

Expenditure outside the Revenue Account

Disbursements under Debt, Deposit and Remittance Heads treated as expenditure (b)

Rs. Rs. Rs.

Total

(a) The figures have been arrived at as follows : —

Total expenditure as in Account No. 2

Add Working Expenses of—

Irrigation

Posts, Telegraphs and Telephones Other concerns

Total

Non-Voted Voted

Rs. Rs.

(b) The figures have been arrived at as follows: —

(i) Public Debt.

(ii) Loans and Advances by Central Government.

FORM A.O. 1(See Article 3)

Departmental Classified Abstract Not Standardized

FORM A. O. 2

(See Article 5)Compilation Book

Period of account

Symbol or guide No. or guide letter

Voucher No

Amount

Total of each

detailed head

Symbol or guide No. or guide letter

Voucher No

Amount

Total of each

detailed head

And 111so on

111 Space for noting the name of the treasury.

FORM A. O. 3(See Article 6)

(Obverse)

schedule of amounts credited to ------------------------------------ Fund in the account of the ------------ Department during the month of -------19-----.

No of Voucher

Amount recovered

No of Voucher

Amount recovered

No of Voucher

Amount recovered

No of Voucher

Amount recovered

(Reverse)

No of Voucher

Amount recovered

No of Voucher

Amount recovered

No of Voucher

Amount recovered

No of Voucher

Amount recovered

Total Amount credited through

Cash account GRAND TOTAL

Grand Total verified with Classified Abstract

AUDITOR

FORM A. O. 4.(See Article 36)

MEMORANDUM

Pre- Audit Cheque payments. ----------------------------------------------------------------

Amount of Vouchers paid at ----------- O Clock Rs. -----------------------------------

Voucher for Rs. ------------------- Sent already.

Voucher for Rs. -------------------- sent herewith.

Assistant Accountant General

Assistant Accounts Officer

In Charge, Pre-Audit Pay Department

---------- 19—

-----------------------------Agreed.

A.A.O. / A.A.G. /D. A.G


Schedule of the Pre-audit Payments of ---------------------- Department

Recoveries from Provincial / Central Vouchers creditable to Provincial / Central revenue and debt

heads.

Recoveries from Provincial /Central Vouchers creditable to Central / Provincial revenue and debt heads, (Adjusting Account

between Central and Provincial Governments)

Recoveries creditable to other Provincial Governments. (Inter-Provincial Suspense Accounts)

I.S.C. (Non-European members) Family

Pension Fund

G.P. Fund

And so on

Income Tax

House rent

I.S.C. Family Pension Fund

Postal Life Insurance

And so on

East Pakistan

West Pakistan

4 5 6 7 8 9 10 11 12


Daily Cash Memorandum of pre-audit payments

--------------------------------------------(Date)

Total No of Vouchers

Departments Net Payment Remarks Cheque


Debt Head Classified abstract of pre-audit Pay Department

Heads of Account

Money columns for different dates

Sim

ilar

colu

mn

s fo

r o

ther

d

ays Monthly

Total

1st 2nd

No

of

vo

uch

erAmount

No

of

vo

uch

er

Amount

Rs P Rs P Rs P


Register of State Bank Deposits Central / provincial at -------------------------- for the month of ----------------------------19. ----.

Date Receipts Payments Initials

Total for the month

Deduct:- Receipts / Payments

Net receipts / Payments


(Receipts)

Classified Abstract of Small Coin Deposit in --------------------------------for the month of ----------------19--

Name of DepotSmall Coin

Depot Remittances

Mint Remittances (a)

Foreign Remittances

Account between

(b)

Total receipts

Small Silver Balance decreased

Bronze and Copper Balance

Grand Total.

Rs P Rs P Rs P Rs P Rs P Rs P Rs P

Grand total

(a) Appears in the accounts of Accountant General, West Pakistan only. (b) This column is intended to exhibit the debits and credits on account of deficiencies in

remittances from and to small Coin depots in another province.

FORM A. O. 9 concld (Disbursements)

Classified Abstract of Small Coin Depots in ------ for the month of -------------------------- 19 ---

Name of DepotSmall Nickle Coin Depot

Remittances

Mint Remittances

(a)

Foreign Remittances

Account between

(b)

Total disbursements

Total disbursements Small Silver Balance

Bronze and Copper Balance

Grand Total.

Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs

(a) Appears in the accounts of Accountant General, West Pakistan only. (b) This column is intended to exhibit the debits and credits on account of deficiencies in

remittances from and to small Coin depots in another province.

Small coin depot balancesTotal

Small silver Nickel coinBronze and Copper coin

Rs P Rs P Rs P Rs Memo of Balance

Balance, Current month Do, last month Decrease increase

FORM A.O. 10(See Article 50)

Statement of Disbursers’ Accounts ------------------------- for the month of --------------------- 19 ---

Office or DistrictOpening balance

Receipts during the

monthTotal

Disbursements during the

month

Closing balance

TotalTotal initials of Auditor

Rs P Rs P Rs P Rs P Rs P Rs PThe names of all accounting Treasuries should here be printed in the order followed in the Cash Balance Report and other detailed returns.

Total Departmental Adjusting Account (There will be a separate line for each detailed head under this minor head).

TotalDepartmental Accounts in detail Local Remittances in Transit

Total

ABSTRACT OF INWARD SETTLE-MENT ACCOUNT

EXCHANGE ACCOUNT ABSTRACT

STATE BANK DEPOSITSGRAND TOTAL

112 This head will appear in the Provincial Statement of Disbursers’ Accounts. 113 This head will appear in the Central Statement of Disburser’s Accounts

FORM A O 11(See Articles 89, 100, 101 and 110C)

REGISTER OF ADJUSTMENTS WITH THE STATE BANKPart I.—Intimation of adjustment with Central Government by non-bank treasuries and sub-treasuries

Treasury or sub-treasury or Department

Week ending Week ending Week ending Week ending

Ce

ntr

al R

ecei

pts

Ce

ntr

al P

aym

ents

Net

Receipts /Payments

Ce

ntr

al R

ecei

pts

Ce

ntr

al P

aym

ents

Net

Receipts /Payments

Ce

ntr

al R

ecei

pts

Ce

ntr

al P

aym

ents

Net

Receipts /Payments

Ce

ntr

al R

ecei

pts

Ce

ntr

al P

aym

ents

Receipts /Payments

Total carried over to Part II.

FORM A. O. 11-contdPart II.—Adjustments advised to Central Accounts Section of the State Bank.

Central Government

West Pakistan East Pakistan

Net amount advised for adjustment

against the balance of the Province

No. and date of Memo, intimating clearance

by the Central Accounts Section of

the State BankDebit Credit Net Debit Credit Net Debit Credit Net Debit Credit

1st AdviceNo. Date.

Non-bank treasuries etc., as per Part

Unadjusted balance of previous

Adjustments

Total

2nd Advice

3rd Advice

4th Advice

Total

Note. — A separate column should be opened in this Part for recording Debits and credits on account of Burma.

FORM A. 0.11—contd,part III.—Broadsheet of Inter-Government adjustments for the month of---- —— — — --19 — -.

Name of Treasury and Section of Office

Adjusting Account between Central and Provincial

Governments

Inter-Provincial Suspense Accounts

West Pakistan East Pakistan

Debit CreditNet Debit /

CreditDebit Credit

Net Debit / Credit

Debit CreditNet

Debit / Credit

Treasury(As per Detail Book Part I)

Section

(As per Detail Book Part II)

Total

Agreed with Detail (Book)

Opening Balance

Closing Balance

FORM A. O. 11—contdPart iii a Register of adjustment of State Bank of Pakistan Remittances

Intimation of against to the BankAgainst the balances of the ---------- ------ ---- - - - --------

Government

Amount adjusted by the Bankagainst the balances of the---------- - - - - - - - - -

- - -Government

Difference

Date No. of advice

Debit Credit Net

No. and date of memo, intimating clearance by the Central Accounts

Section of the State Bank

Debit Credit Net

1 2 3 4 5 6 7 8 9 10

Total

Agreed and carried to Part IV,

FORM A. O.11 concldPart IV—Broadsheet of State Bank Deposits—Central Accounts Office, State Bank, and Central Accounts

Office—State BankSuspense

Serial No. and date

No. and date of

advice to Bank by

this office or by

another Account

office

Adjustment advised against the balance of the————

Government No. & date of

Advice of Ad-

justment by Bank

Amount adjusted by Bank against the --------------------------------------Government

By this Office. (a)

By other account Officers

(b)

On account of Advice from the office (a)

On account of Advice from

other account Officers (b)

Net Debit/Credit

(c)Debits Credits Debits Credits Debits Credits Debits Credits

Total

State Bank of Pakistan Remittances (Carried from Part III - A)

Note 1. The net total of the net credits or debits for the month in column 5(c) should agree with the net figure accounted for under the head State Bank Deposits—Provincial—C.A.O. State Bank " in the Consolidated Abstract and if there is any difference it should be investigated and reconciled.

Note 2. — The net difference between column 5(6) and 3(6) should agree with the monthly net difference under the head “Central Accounts Office State Bank Suspense” in the Detail Book. The progressive difference under this head is explained below

Brought forward from last month............................................

Difference of this month..........................................................

Net difference requiring adjustment........................................

(Vide details given below)

No. and date of Advice Name of GovernmentDifference

Month of AdjustmentDebit Credit

FORM A. O. 11 – A

(See Article 102)

Province of

Outward Settlement Account between - - - - - - - - - and - - - - - - - - - - - - - - for the month of - - - - - - - 19 - - -

Reference to advice (s) sent to the Central Accounts Section of

the State BankDebit Credit

Net Debit/Credit

Rs Paisa Rs Paisa Ra Paisa

Total

No. --------------

Forwarded to the - - - - - -- - - - - - - - - - - - - - - - - With - - - - - - - -Schedule and - - - - - - - - - - - - - - - - - - - - - -vouchers.

Office of the - - - - - - - - - (Signature) - - - - - - -

Dated - - - - - - - - 19. - - - (Designation) - - - - - - -

FORM A.O. 11-B

Summary of transactions passed on to the various Area Audit and Accounts Officers in West Pakistan through the head West Pakistan Internal Adjusting Account in the accounts for the month of-————————————

Area Audit and Account Officer in West Pakistan.

Total of items originating in the books of the Audit and Account Officer rendering his account and adjustable on the Books of the Area Audit and Accounts Offi-cers named in Column 1.

Total of items adjusted by deduct entries in

response to the transactions initiated by

other Area Audit and Accounts Officers

mentioned in Column 1.

Net Remarks

1 2 3 4 5

1. Accountant General. West Pakistan, Lahore.

2. Comptroller, Northern Area, Peshawar.

3. Comptroller, Southern Area, West Pakistan, Karachi.

Total

The total of column 4 should agree with the total debit or credit as the case may be appearing in the

monthly Civil Accounts under West Pakistan Internal Adjusting Account.

FORM A. 0.11-CDebits/ Credits Abstract of broadsheet of West Pakistan Internal Adjusting Account for the

month of_________

Office in the accounts of which original debits/credits appeared.

Outstanding balance as per last abstract.

Total as per inward

accounts for the month.

Total Columns 2&3.

Less adjusted during the

month.

Balance outstanding.

Detail of items outstanding for more than 3 months with explanation

for delay.

1 2 3 4 5 6

1. Accountant General. West Pakistan, Lahore


3. Comptroller, Southern Area, West Pakistan, Karachi.

Total

FORM A. O. 11 DBroadsheet of West Pakistan Internal Adjusting Account Debits /Credits year

Originating Circle of Audit and Responding Circle of Audit and Accounts.

July August

Opening balance. Original

Responding.Net.

Closing balance.

Original. Responding.

comptroller, Northern Area,

Comptroller, Southern Area,

I. Accountant General, W. Pakistan. Lahore.

Accountant General West

Comptroller, Southern Area,

II. Comptroller, Northern Area, Peshawar.

Accountant General West

Comptroller, Northern Area

III. Comptroller, Southern Area, Karachi.

FORM A. O. 11 E

Summary of transactions passed on to the Various Account Officers in West Pakistan through the head, " Works Audit Suspense" in the Accounts for the months

SNo

Name of the Account Offices in West Pakistan.

Total of items originating in the books of the Account

offices rendering their account adjustable on the

books of the Account offices named in Col. 2.

Total of items adjusted by deduct entries in

response to the transactions intimated by

the Account offices mentioned in Col. 2.

Net. Remarks.

1 2 3 4 5 6

1 Accountant General, West Pakistan, Lahore

2Director of Audit and Accounts, Works, West Pakistan, Lahore

3Comptroller, Northern Area, Peshawar

4

Comptroller, Southern Area, West Pakistan Karachi

Total

The total of Col. 5 should agree with the total debit/credit as the case may be appearing in the Monthly Civil Account under "Works Audit Suspense ".

FORM A. 0. 11-F

Debit /Credit Abstract of broad sheet of “Works Audit Suspense” for the month of - - - - - - - - - - - - -

Office in the Accounts of which original debits/credits appeared.

Outstanding balance as per last abstract.

Total as per inward account for the

month.

Total Col. 3 & 4.

Items adjusted

during the month.

Balance outstanding

Detail of items outstanding for more than 3 months with justification for

Delay.

1 2 3 4 5 6 7 8

1. Accountant General, West Pakistan, Lahore

2. Director of Audit and Accounts Works, West

Pakistan, Lahore.

3. Comptroller, Northern Area, West Pakistan, Peshawar

4. Comptroller, Southern Area, West Pakistan, Peshawar

Total

FORM A. O. 11-G

Broadsheet of "Works Audit Suspense" Debits/Credits year

S. No.

Originating circle of AccountResponding

circle of Account

July

Responding

August and so on

Opening Balance Original

Closing Balance

1. Director of Audit & Accounts, Works


3. Comptroller, Southern Area, Karachi

Total

1. A.G.W.P. Lahore

2. Director of Audit & Accounts, Works, Lahore

3. Comptroller, S.A. Karachi

Total

1. A.G.W.P. Lahore

2. Director of Audit & Accounts, Works, Lahore

3. Comptroller, N A Peshawar

Total

1. A.G.W.P. Lahore

2. Comptroller, N. A. Peshawar

3. Comptroller, S.A. Karachi

Total

Grand Total

FORM A. O. 12.

(See Articles 89 and 100)

office of the accountant general/comptrollerAdvice of Inter-Government Adjustment

Serial No. ------- Accountant General /Comptroller Dated - - - - - - -19- - -

To The Manager,

Central Accounts Section of the State Bank of Pakistan, Karachi

Sir,

Please debit / credit Rs. - - - - - - - against the balance of the Government of - - - - - - - - - - - - - - - - - -by per contra credit/debit against the balances of the Government noted below:-

Intimation of adjustment should be sent to the Account Officer noted in column 2 quoting the number of this Advice.

Accountant General /Comptroller

Name of Government to be debited or credited

Name of Account officer to

whom Adjustment should be intimated

Net AmountFor use in the Central Accounts

Section of the State Bank

Cr Dr Date of

adjustment

No. and date of clearance Memo in which adjustment

has been intimated to the Account Officer

1 2 3 4 5 6

TotalNet credit/debitCopy to the Secretary to the Government of - - - - - - - - - - Finance Department, for information. Copy to the Accountant General / Comptroller - - - - - - - - - with Vouchers, etc.

Accountant General / Comptroller.

________________________

FORM 13

(See Articles 90 and 100)Memorandum of Clearance by the Central Accounts Section of the

State BankClearance.......... July, 19- - - -,

Dated....................

Serial No. - - - - - - - - - - - - - - - - C.A.O.—State Bank Pakistan—1.

To

The Accountant General, Pakistan.

Sir,

A sum of Rs.............has been credited/debited in the accounts of this office againstthe balance of the Government of the Pakistan under advice from different Account Office as per particulars given below :—

By whom advised

No. and date of Advice

received from Accountants

General

Amount Adjusted

For use in the Accountant General's Office

Dr. Cr.

Month's account in

which adjusted

Transfer entry No.

Posted in register of adjustment

Initials

Accountant General, Pakistan.

Accountant General, Pakistan Revenues.

Total

Net adjustment against Pakistan

……….Credit / Debit.

Manger. .. . ………..Copy to the Government of the Pakistan, Finance Department, for information.

Manager


ADJUSTMENT REGISTER OF INWARD SETTLEMENT ACCOUNTS Inward adjustment Register pertaining to Settlement Account from the Accountant General -- - - - - for the

month of - - - - -19.- - -.

Credits / Debits.

Serial No. of Item

No. of voucher or schedule

Amount of each

item

Adjusted

Remarks Head of account

Amount

Item held under objection Item placed under

“Un classified Suspense”

pending settlement

Items accepted but awaiting

clearance

FORM A. OF 15 (See Article 133)

Province of - - - - - - - - - - - - -

Exchange Account between - - - - - - - - - - - - - -between - - - - - - - - - - for - - - - - - - - - - - - - - - - - - - - - - -the month of - - - - - - - - - - - - - - -19- - - - -.

Side Receipts OutgoingsOpening balance reckoning from July 1st I. Remittances to from

vide scheduleII. Remittances to from

vide scheduleIII. Items adjustable by

vide scheduleIV. Items adjustable by

vide schedule

Total Rs. Balance carried forward to next account

Grand Total

No. - - - - - - - - - Forwarded to the - - - - - -- - - - - - - - -- - - - - - - - - - - - - - - - - - - - - -with - - - - - - - - -schedules - - - - - - - - - -vouchers and - - - - - - - - - - -sub voucher.- - - - - - - -office of the - - - - - - - - - - - - -.

(Signature) ______________

Dated - - - - - - - - - - - 19.- - - (Designation) ___________

________________________


Schedules A and B Of Exchange Accounts

Schedule A – Debits / B – Credits - - - - - - - - - - - - - -Account between and side, for the month of - - - - - - - - - - -under “Remittances to”

No. of voucher

RemittedAmount

RemarksFrom To

Rs Paisa

Note:- In the case of cheques and remittances into treasuries of Public Works Officers columns 2 to 4 only need be filled in, the entries being in respect only of the total amount of the month’s transactions between each Public Works division and each treasury. Columns 5 and 6 will not be filled in the receiving office in respect of such items.


Schedules C and D Of Exchange Accounts

Schedule C – Debits / D – Credits in Exchange Account between and side, for the month of - - - - - - - - - - -to be adjusted by.

Not of voucher or list

ParticularsAmount

RemarksRs Paisa


(Obverse)

Detailed Statement showing Plus and Minus Entries of Transfer Adjustments made in the Progress Register under the following heads during the month of 19 - - - - Credits / Debits.

Month of Account

Name of treasury

Particulars

Head under which the item was

previously shown in

error

Amount Total

Head to which the

item is now transferred

Remarks reference to correspondence

etc.

Rs P Rs P

No. -------------- , dated ---------------------------------------------19 -----------. Forwarded to the -------------- with reference to Rule I under Article 136, Account Code Volume IV.

(Signature) ______________

(Designation) ___________

(Reverse)

Abstract showing the net result of the entries on the reverse under each head of Account.

Head of AccountNet result

Plus MinusI. Remittances to from II. Remittances to from III. Items adjustable by IV. Items adjustable by

Total Rs

FORM A. O 19(See Article 137)

Register of Outward Credits under Heads I and II of Exchange Accounts

Serial No of Remittances

Treasury date

To Amount

Particulars of corresponding items in Inward Account for -------19 ---

Balance to end of yearJuly August September

Balance 1st

quarter

Similar columns for the other

months of the

year with “a

Balance” column

after each

quarter

June Final

BalanceJune

Supply

Rs Paisa


adjustment register of inward exchange accountsInward Adjustment Register of Exchange Accounts between ………and ….………….for the month of

………………Credits/Debits

Ser

ial N

o. o

f It

em

Adjusted Omitted

Exa

min

er's

Init

ials

.

No

of

vo

uch

er o

r lis

t

Am

ou

nt

of

each

Item

Su

sp

ense

or

oth

er

hea

d a

cco

un

t co

nc

ern

ed.

114A

mo

un

t.

Wri

tes-

bac

k o

f re

ject

ed

and

oth

er it

ems

alre

ady

re

spo

nd

ed t

o.

Item

s re

jec

ted

.

Item

s ac

cep

ted

bu

t aw

aiti

ng

Cle

ara

nce

.

1 2 3 4 5 6 7 8 9

Rs. Paisa Rs. Paisa Rs. Paisa Rs. Paisa Rs. Paisa

114 Minus figures should invariably be noted with a minus sign

FORM A. O. 21(See Articles 109 and 140)

Province

Classified Abstract of Receipts/Payments of the Exchange / Settlement Accounts during the month of ………..19…

Heads of Receipts / Payment

Pakistan Revenue

West Pakistan And so on Total Guide No.

Debt and Remittance Heads

FORM NO 22(See Article 142)

Province of Objection Statement showing the result of the examination of the Accounts with ---- for the month of

------------19—N.B. This statement is to be returned within a fortnight of its receipts, or the cause of delay in doing so

schedule be explained by a docket.

Nature of item

Debits CreditsNature of error

or objectionExplanation

Orders of the accountant

Comptroller

Accepted but awaiting

clearanceRejected

Accepted but awaiting

clearanceRejected

Total

Enclosures ----------- No.--------------Forwarded to the ----------------------with the request that he will be good enough to return this with his reply recorded in the proper columnOffice of the ------------------ (Signature) -----------------The - - - - - - - - -19 - - - - - (Designation) - - ---------

No . --------------- dated the ------------------------------ 19 - ---Enclosures Returned with explanations noted against each item

(Signature) -----------------(Designation) - - ---------

FORM A O 23(See Article 142)

Objection Book for Exchange Abstract between ---------and-------------for the month of ---------------------19----.

Debits Credits

Na

ture

of

ob

ject

ion

Su

bse

qu

ent

Rem

ind

ers

etc

Mode of Adjustment

Ser

ial N

o o

f It

em

Na

ture

of

ite

m

Accepted but

awaiting clearance

Rejected

Accepted but

awaiting clearance

Rejected

Month in whichadmitted if finally

Passed

If disallowed, the month's Ex-change Account

in which the item is credited or debited

Mo

nth Amount of

each portion admitted M

on

th

Amount

Examiner. Superintendent. Gazetted Officer

Debits Credits —— ——

Total of month's objections Balance from Last month

TotalDeduct— Amount adjusted inas in separate register,

Deduct adjustment in June final Balance carried forward

Examiner Superintendent Gazetted Officer.

FORM A. O 24(See Article 144)

Progress Register of Exchange Accounts Progress Register of Exchange Accounts between ---------------------------and ---- - - - - -------------------------, for

the year 19 - - - - -19- - - - -.

Credits Debits

I. R

emit

tan

ces

to

th

is

Pro

vin

ce

II. R

em

itta

nce

s to

III. I

tem

s ad

just

able

by

this

pro

vin

ce

IV. I

tem

s ad

just

ab

le b

y

To

tal

Months

I. R

emit

tan

ces

to

th

is

Pro

vin

ce

II. R

em

itta

nce

s to

III. I

tem

s ad

just

able

by

this

pro

vin

ce

IV. I

tem

s ad

just

ab

le b

y

To

tal

1 2 3 4 5 6 7 8 9 10 11Outward Accounts July - - - - -August - - - - -June preliminary - - June Final Supplementary Exchange Account

Total Inward Accounts July - - - - August - - - -June preliminary - - June Final Supplementary Exchange Account

Total

Opening Balance Closing Balance

GRAND TOTAL

FORM A O 25(See Article 146)

Annual consolidated Abstract of Progress Register of Exchange Accounts Exchange Accounts between --- - - - -and- - - - - - - - -for the year 19 ----19.

Heads of ClassificationBalance of

outstandings from last year + or -

Figures of the first side Figures of the second sideSum of columns 2, 5, and 8,

being net outstanding for

Credits by Debits by Net + or - Credits by Debits by Net + or - +I. Remittances to

II. Remittances to

III. Items adjustable by

IV. Items adjustable by

Date ----------------Accountant General


(To be printed on the reverse of Form 25 and also separately)

Details of outstandings on the 30th June 19 ---- in the Exchange Accounts between and under Head Items adjustable by -----------------------------------------------------------------------------------

Serial No of itemsMonth of

originationNature of item Amount Explanation

1 2 3 4 5


List of schedule of payments made at treasuries of --------------------province during the period from --------------------------to ----------19---, an account of -----------------

No. of vouchers Name of Treasury Amount Remarks

No. ---------------------Forwarded to the Accountant General, Pakistan Revenues, with ------schedules and --------------vouchers.

Office of the

The ------------------------19----.

(Signature)---------------------(Designation)---------------------


Statement showing realizations from Subscribers to the Indian Civil Service Family Pension Fund During the month of ---------19--.

Name of subscribers

Bachelor or widower

Married Son DaughterMarriage

DonationsInterest Total Remarks

Rs P Rs P Rs P Rs P Rs P Rs P Rs P

Total

Certified that the sum of Rupees (in words) ----------------has been passed on to the Accountant General, Pakistan Revenues through this office Exchange Account for the month of -------------------19----.

Station -----------------------------No.--------------- date --------------

Forwarded to Accountant General, Pakistan Revenues.

(Signature)---------------(Designation) ---------------


Statement showing realization from Subscribers to the Superior Services (India) Family Pension Fund during the month of----------------------------------------------19---.

Names of Subscribers

Period for which

subscriptions have been

paid

Compulsory

Voluntary

WifeChildren (Pension ceasing at age 21)

Daughters (Pension ceasing on Marriage)

Monthly contributions

Single premiums or commuted

level contributions


Single premiums


Rs P Rs P Rs P Rs P Rs P Rs P

Total

Certified that the credit for Rupees (in words) -------------------------has been passed on to the Accountant-General, Pakistan Revenues, through this office exchange Account for the month of -----------------------------------------------

Station -----No.--------------- Date ----------

Forwarded to the Accountant-General, Pakistan Revenues.

(Signature)---------------(Designation) ---------------


List of Schedules of Miscellaneous Defence Services Receipts for the month 19-------of Treasuries in ----------------------------

Name of Treasury

Military Treasury Remittances

Departmental Receipts

Receipts from other sources

Total

Rs Paisa Rs Paisa Rs Paisa Rs Paisa

Total

Accountant General ---------------------

Date -------------


Register of Outward Credits under Head I on account of Remittances from Defence Services to Civil. Responding debits appearing in Inward Defence Services Exchange Accounts

1st QuarterSimilar columns

for other quarters of the

year

June FinalJune

supplementary Balance at end of year

Month Amount Balance Amount Balance Amount

Blank space, foolscap folio size, in which the Treasury Schedule of

Defence Services Remittances should be

pasted in the Accountant General Office


List of Schedules of Defence Services Payments for the month of ---------------------------19------of Treasuries in ---------------------

Name of Treasury

ChequeEmergent advance

Miscellaneous Payment

Total Remarks

Rs Paisa Rs Paisa Rs Paisa Rs Paisa

Total

Date -------------- Accountant General

-----------------------------


Exchange account between Civil and Defence Services – Civil Side

Province ---------------------------------------------Controller of Military Accounts -----------------------Month of -------------------------19-----

DEFENCE DEPARTMENT DR DEFENCE DEPARTMENT CRRemittances to Civil From Defence Services Write back of Departmental Receipts (Schedules attached)

I Remittances to Civil from Defence Services Departmental Receipts ------------ List of Receipts Supplementary List Transfer Receipts on Military Treasure Chests Remittances to Defence Services from Civil

Remittances to Defence Services from Civil

Cheques

First ListSecond ListSupplementary ListSchedules attached

Items adjustable by Civil - II Writes-back of Debits (Schedules attached)Items adjustable by Defence Services III Items adjustable by Civil

Emergent Advances First ListSecond ListSupplementary ListSchedules attached

IV Items adjustable by Defence ServicesMiscellaneous ReceiptsList of ReceiptsSupplementary ListSchedules attachedIndian Military Service Family Pension FundVide list attached, dated 19Transactions with the Government of Burma (Schedule attached)Transactions with the Burma Railways Board (Schedule attached)

Miscellaneous Payments

First ListSecond ListSupplementary ListSchedules attached

Transactions with the Government of Burma (Schedule attached)Transactions with the Burma Railway Board (Schedule attached) Total Total

Note:- No details need be given of “ III-Items adjustable by Civil” as the Civil Department is entirely responsible for the adjustment. The details of other items are shown in the schedules supporting the prescribed covering lists.

Date ------------

Accountant General.

------------------------------FORM A. O. 34

(See Article 162)Exchange Account between Civil and Defence Services side ----------------- ----------------and Controller of -------------Month of ---------------------------19---

Particulars Amount Particulars AmountRs P Rs P Rs P Rs P

Receipt Credited in the defence services accounts, Viz:-I. Remittance to Civil from

Defence Services, as per schedules accompanying

II. Remittances to Defence Services from Civil

III. Items adjustable by Civil, as per details

Payment Credited in the defence services accounts, Viz:-

I. Remittance to Civil from Defence Services, as per schedules accompanying

II. Remittances to Defence Services from Civil

III. Items adjustable by

accompanyingIV. Items adjustable by

Defence Services.

Civil, as per details accompanying.

IV. Items adjustable by Defence Services

No. …………..Forwarded to the ………………………….with ……………………voucher for receipts and ……………………….for payments

Station ……………Date ………………

Signature …………….Designation …………


Statement of Deduction on account of the Indian Military Service Family Pension realised during the month of ------------19---

--through the under mentioned Treasuries. Subscribers Wife Son Daughter

Un

ma

rrie

d s

ub

scri

pti

on

Pay

me

nts

on

acc

ou

nt

of

insu

ran

ce o

f p

ass

age

mo

ney

Inte

res

t o

n p

assa

ge

mo

ne

y p

rem

ia

Name

Ra

nk

Per

iod

of

pay

bill

Pro

mo

tio

n D

on

atio

n

Mar

riag

e D

on

atio

n

Exc

ess

age

Do

na

tio

n

Dis

par

ity

Do

nat

ion

Su

bsc

rip

tio

n

Do

nat

ion

Do

nat

ion

Su

bsc

rip

tio

n

Su

bsc

rip

tio

n

Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P

Total

Certified that the sum of Rupees ------------------------------------(in words)-------------------------has been credited to you in the Exchange Account of this office for --------------------------------19-----

Accountant General.

FORM A. O. 36 DELETED




Statement of Warrants issued by the Accountant General -------------------------------during the quarter 115ending -----------for payment of pension / leave salaries in Colonies which have

no direct accounts current with Pakistan.

No of entry

Na

me

an

d t

itle

of

Go

vern

men

t se

rvan

t

No and date of warrant

At

wh

at C

olo

nia

l T

reas

ury

an

d b

y w

ho

m

pay

ab

le

Government and head of account to which pension /

leave salary is debitable

Rate of pension /

leave salary and the amount

debitable to each

Government and head of

account

No Dates GovernmentHead of Account

1 2 3 4 5 6 7 8

Forwarded to the High Commissioner for Pakistan in the united Kingdom

115 Of the official year see note to Article 201

Accountant General.

-----------------------------


Register of Invoices received from the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom.

Name of

vessel

Invoice Nature of

stores

Value of stores

Freight paid in England

Total Initials of superintendent

Dispatch of invoices

No Date ₤ s d ₤ s d ₤ s d No Date

Annual Abstract Statement forwarded with letter No. ---------------dated------------No. and date acknowledgement of above.


Annual Abstract Statement of Stores received from Director, Audit and Accounts, High Commission for Pakistan in the United kingdom during the year 19---19----

Name of vessel

No and date of invoice

Nature of Stores

Value including Fright paid in

London

116Date of Receipt of Stores and of entry

in Store AccountRemarks

116 To be filled in by the officer receiving the stores.


Civil department in account current with the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom for the Month of -----------19.—

CreditsNumber of schedule

Pakistan CurrencyBritish

Currency117Part I – items adjustable in Pakistan

Stores charged to Local Funds and Pakistan State

Pay and pensions chargeable to Local Fund


Indian Civil Service provident Fund

Miscellaneous

Rs P ₤ s d Part I – items adjustable in Pakistan

Total

117 Particulars of heads in these columns are not printed in the working form.

FORM A. O. 42 concld (See Article 217)

Civil department in account current with the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom for the Month of -----------19.—

CreditsNumber of schedule

Pakistan CurrencyBritish

CurrencyPart II – Items adjustable in England

Bills of Exchange drawn on the Admiralty

Light Dues payable to the Board of Trade.

Balance of Pakistan Shipping Masters Accounts

Bills drawn in Pakistan on account of African protectorates and the Emigration

Miscellaneous

Rs P ₤ s d Part I – items adjustable in England

Total Grand Total Grand Total


Province of --------------------Schedule No----------------of the ----------------account with Director, Audit and Account, High Commission for Pakistan Adjustable in United Kingdom / Pakistan

Item No. Particulars

Received or paid in

Pakistan in Pakistan Currency

Net amount credited or

debited in the Account

Current in British

Currency

Rate of Exchange

Rs P ₤ s d

Total

Exchange debit (-) or credited (+)

Net amount credited or debited in the account current in Pakistan Currency.

Forwarded to Accountant General, Pakistan Revenues.

Signature _______________

Designation _____________

The -----------------19----


(Obverse)

Statement of amount due to the Board of Trade in respect of the account of Basses, Minicoy, Bahamas and leeward Island Light dues collected in the quarter ended the -----------------19------

Basses and Minicoy Light

dues

Bahamas and Leeward islands

Light duesRs P Rs P

Light dues collected at --------------------------- Do. Do ------------------------------- Do. Do ------------------------------- Do. Do ------------------------------- Gross amount of dues Less – Amount refunded as per schedule on reverse Net amount of duesLess – Commission at 7 per cent on net amount Add – commission due to Board of Trade as per Query No.

Rs -------

Equivalent in sterling at the conventional rate

No________________

Dated -----------------------the --------------19-------

Forwarded to the ---------------------------

Accompaniments ------------------------

Accounts ---------------------

Counterfoils -----------------

Vouchers ---------------------

(Signature) _____________

(Designation) ___________

FORM A. O. 44 – contd.(Reverse)

Schedule of Refunds

Name of Vessel

Amount refunded

Basses and Minicoy Light

Bahamas and Leeward Island

Light duesRs P Rs P

Total Refund


Report of the Closing Balance of the Accounts for the month of rendered to the board of Trade by the Shipping Masters in

Accounts rendered by the Shipping Masters at

Shipping Master’s Accounts Seamen’s Money Orders payable to

Board of TradePayable to Board

of TradePayable by

₤ s d ₤ s d ₤ s d

Date ----------------------------19----- Accountant General


Detail Book

Period of Account

Name of the District or of

the Departmental or other Abstract

Head of Account

Total

Head of Account

Total and so on

Total Add / Deduct Transfers

Grand Total


Consolidated Abstract of Department in ----------------------------------for the year 19---19-----118No Heads

of Account

July August 1st July to

date

September 1st July to

date

October 1st July to

date

November 1st July to

date

December 1st July to

date

January

118 If numbers are assigned to detailed heads for facility of reference, they may be filled in this column otherwise it is not necessary to provide for this column in the working form.

FORM A. O. 47 – concld (See Articles 17 and 238)

Consolidated Abstract of Department in ----------------------------------for the year 19---19-----Februar

y1st

July to

date

March 1st July to

date

April 1st July to

date

May 1st July to

date

June Preliminary

1st July to

date

June Final

1st July to

date

June Supplementary

Entries

1st July to

date

FORM A. O. 48 Deleted.

FORM A. O. 49

(See Article 244)Abstract of correcting or additional entries made after the despatch of the

final June Accounts,

Debits No of the entry Head Credits

FORM A. O. 50

(See Article 248)

Transfer Entry in the accounts of ------------------------19--------

Sectional No----------------------- Date --------------------- General No-------------------

Dr

MAJOR HEAD AND MINOR HEAD,

DETAILED HEAD

To

HEADS IN TWO LINES AS ABOVE.

Cr

Debit Post.Page of Combined

Transfer Ledger and Abstract.

Date of Posting. Initials of Poster,

Full description of the item should here be given, with a reference to the direct account from which the entry now corrected was taken (if it be not one of the ordinary monthly entries), and also to the correspondence leading up to correction. The explanation may, if necessary be continued on the reverse.

Credit Post Pages of Combined Transfer Ledger and Abstract, and Date of Posting. Initials of Poster.

Supdt. Of the Section receiving the entry

Gazetted Officer Supdt. Of Section desiring the entry

This entry has been noted in the Detail Book or Classified Abstract

of the month of ------

Sent to Superintendent Section, for note and return.

Superintendent Noted and returned


Transfer Entry Number Book of the ------------------------- Section / Department for the month of -----------19--

No. of Transfer Entry

District Debited Credited119Reasons for Transfer Entry

Receipt of the

Receiving Section

No. of the Receiving

SectionRemarks

Department Head Amount Head Amount

2 3 4 5 6 7 8 9 10

Rs. P. Rs. P.

119 In Column 7 a guide letter A, B or C, as the case may be, should appear to indicate the reasons for transfer entries as follows:- A.— Mistake of this office. B— Mistake of the Treasury Department. C—Periodical adjustment


Combined Transfer Ledger and Abstract

Original Transfer EntryDetail Book Posting

Departmental Abstract Posting

Debit Credit NumberDistrict

orDepartment

Headof

AccountDebit Credit

Note.—The Royal paper generally used for Departmental Abstracts should be used for the form. Sufficient space should be allowed in the form for each head under which transfers are expected.


Journal

Dr. Cr.Rs Paisa Opening entries Rs Paisa

Carried over …..

FORM A. O. 53— concId.

Monthly postings

July August SeptemberSimilar monthly

columns

Dr.Cr. Dr. Cr. Dr. Cr. Dr. Cr.

Rs. P, Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Brought forward.Sundry Accountants Dr.To Revenue Receipts and Sundry Account aqts Cr.etc.etc.

^

Carried over. .

Rs. Paisa Brought forward Rs. Paisa

Closing entriesTotal------

Cr.Dr.

FORMA. O. 54(See Article 261)

Ledger for debt and remittance heads closed to balanceName of Major or Minor Head

Month —

Nine Money Columns for Minor or Detailed HeadsNine Money Columns for Minor or Detailed allowing 1-l/8

inches to eachHeads

July

August

April

May

June

To or by balance.To or by Sundry Accountants.

19

19

19

19

19

To or by Balance.

.

Total . .

FORM A. O. 55

(See Article 261)

Ledger for heads which arc closed to Government

Month

Journal pageName of account

Name of account

Nam of account

Name of account

Debits Credits Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.

July 19 To or by Sundry

Accountants.

August DittoApril 19 Ditto May 19 Ditto June 19 Ditto

Total

Month

Journal pageName of account

Name of account

Name of account

Name of account

Debits Credits Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.

July 19 To or by Sundry Accountants

April 19 DittoApril 19 Ditto May 19 Ditto June 19 Ditto

Total


government of _ _ _ _ _

Trial Balance Sheet for the year ending _____

Account Amounts

Ledger page or folioNames of ledger

heads

Balance Amounts

Debits Credits Debits Credits

1. the columns to the left should be filled up with the totals of the postings on either side of every account, and should equal, and be compared with the forward totals of the journal; entries in columns to the right will appear only opposite those heads which are carried on with a balance into the books of the following year.

2. The ledger heads should be arranged by groups (see list in Appendix 2 to Volume I of this Code), and the totals made for each group.

FORM A. O. 57 (See Article 272)

monthly accounts of the government of (province) for---------------19General Statement of Accounts

Head of accountCurrent Month

ProgressiveBudget Progressive

last yearRevised

Total — Revenue HeadsTotal— Expenditure within the revenue Account.Total — Capital expenditure outside the Revenue Accounts.Net— Debt, Deposit, etc., hi adsTotal — Transactions

Opening Balance

Closing Balance

FORM A. O. 57—contd.

Heads of AccountCurrent Month

ProgressiveBudget

Progressive last year

Revised

(Revenue heads as in the List of Major and Minor Heads of Account).

Heads of AccountCurrent Month

ProgressiveBudget

Progressive last year

Revised

(Revenue heads as in the List of Major and Minor Heads of Account).

FORM A. O. 57—concld.

Heads of Account

Receipts OutgoingsNet Receipts Plus or

Minus

Net

Current Progressive Current Progressive Current Progressive

(Debt, Deposit, etc., heads as in the List

of Major and Minor Heads of

Account).

Certified that the accounts of the Government ofwere completed and signed by me on the

for the month of and have been filed in my office

2. The General Statement of Account is given below Opening Balance Cash in treasuries Transit Deposits with the State Bank Receipts of the month

Total

Disbursements of the month Closing BalanceDetails of Closing Balance Cash in treasuries Transit Deposits with the State Bank

Total

3. Certified that the closing balance under "Deposits with the State Bank" has been checked and reconciled with the balance of the Government of on the books of the Bank as shown in the statement of balances rendered by the Manager, State Bank of Pakistan Central Accounts Section, Karachi.4. The closing balance in the Provincial Treasuries as per cash balance report was Rs and differs from that noted above by Rs. as follows :—

Additions Deductions

As per this Account

As per Cash Balance Report

Total

Net

The-------------------19--- Accountant General/Comptroller.

FORM A. O. 58 (See Article 272)monthly accounts of the central government civil for -----------19----- General Statement of

Accounts

Actuals Budget Estimates

Total – Revenue Heads

Total – Expenditure within the Revenue

Account

Total – Capital expenditure outside the

Revenue Account

Net Debt, Deposit, heads

Total Transitions

Cash balance, July, 19

Accountant General, Pakistan Revenue

The --------------19---

FORM A. O. 58 Contd.

Heads of Account

Ce

ntr

al a

nd

So

uth

ern

Are

a

Qu

etta

an

d k

alat

No

rth

ern

Are

a

Lah

ore

Are

a

Eas

t P

akis

tan

Au

dit

, off

icer

, In

du

stri

es, S

up

plie

s an

d F

oo

d

To

tal P

aki

stan

Dir

ecto

r, A

ud

it a

nd

Acc

ou

nts

, H

igh

co

mm

iss

ion

fo

r P

aki

stan

in

the

Un

ited

KIN

GD

OM

Gra

nd

to

tal

Bu

dg

et E

stim

ate

19--

--19

(Revenue major heads as in the list of Major and Minor Heads of Account)

Transaction of Defence Services, Railway and Posts, Telegraphs and Telephones departments brought to account in the books of the respective Departments are excluded from this account.


Heads of Account

Ce

ntr

al a

nd

So

uth

ern

Are

a

Qu

etta

an

d k

alat

No

rth

ern

Are

a

Lah

ore

Are

a

Eas

t P

akis

tan

Au

dit

, off

icer

, In

du

stri

es, S

up

plie

s an

d F

oo

d

To

tal P

aki

stan

Dir

ecto

r, A

ud

it a

nd

Acc

ou

nts

, H

igh

co

mm

iss

ion

fo

r P

aki

stan

in

the

Un

ited

KIN

GD

OM

Gra

nd

to

tal

Bu

dg

et E

stim

ate

19--

--19



Heads of Account

Ce

ntr

al a

nd

So

uth

ern

Are

a

Qu

etta

an

d k

alat

No

rth

ern

Are

a

Lah

ore

Are

a

Eas

t P

akis

tan

Au

dit

, off

icer

, In

du

stri

es, S

up

plie

s an

d F

oo

d

To

tal P

aki

stan

Dir

ecto

r, A

ud

it a

nd

Acc

ou

nts

, H

igh

co

mm

iss

ion

fo

r P

aki

stan

in

the

Un

ited

KIN

GD

OM

Gra

nd

to

tal

Ne

t R

ecei

pts

B

ud

get

Est

imat

e 19

----

19


FORM A. O. 59(See Appendix 2, Paragraph 8)

Capital and Revenue Accounts of Residences and their subsidiary services for theYear 19 -19__.

Left

Lo

calit

y

Ser

ial N

o.

Particulars ofbuildings

Ca

pit

al o

utl

ay t

o e

nd

of

yea

r u

nd

er

rep

ort

Capital costwhich has not

been taken into account in

calculating theStandard rent

Ne

t ca

pit

al e

xpen

dit

ure

on

wh

ich

th

e p

rese

nt

sta

nd

ard

re

nt

ha

s b

een

cal

cula

ted

[4

-(5+

6)]

Nu

mb

er o

f y

ears

fo

r w

hic

h r

eve

nu

e ac

cou

nts

ha

ve

bee

n k

ept

Annual allowancefor maintenance ofthe entire building

(including premisesC

ost

of

valu

e si

te in

c ex

pe

nd

itu

re p

rep

arat

ion

.

Min

or

add

itio

ns

and

al

tera

tio

ns

Ord

inar

y.

Sp

eci

al

Mu

nic

ipal

or

oth

er t

axe

s b

orn

e b

y G

ov

ern

men

t

1 2 3 4 5 6 7 8 9 10 11

Right

Actual expenditureon maintenance

inclusive of Municipal or other taxes borne by

Government.In

tere

st o

n ca

pita

l out

lay

to e

nd o

f yea

r un

der

Tot

al a

nnu

al c

ost t

o G

over

nme

nt i.

e. T

otal

of

colu

mn

s 14

and

15

Standardrent perannum

Rent realised during the year.

Remarks.

1) Explanation of short Realisation2) Reference to orders fixing

special rents etc.3) Explanation of excess of average

annual maintenance charges, over the amount permissible, Columns 9, 10&11.

4) Information as to the particular rule applicable.

Da

te fr

om w

hich

it is

ope

rativ

e

Am

ount

Mon

thly

ren

t

Nu

mbe

r of

mon

ths

Am

ount

Du

ring

the

year

To

end

of y

ear

und

er r

epor

t

Ave

rage

per

ann

um

12 13 14 15 16 17 18 19 20 21 22

Column 4.—The figures entered in this column will include cost of site except in cases where Government have sanctioned the exclusion of such cost, as well as expenditure on minor additions and alterations and should be tested to see that it agrees with the total of columns 5, 6 and 7. .In, cases where the value of site is ignored in calculating the capital cost the fact should be stated in a footnote which should be connected with the item or items concerned by means of a guide letter.

Columns 19 and 20.—When two or more rates are chargeable during a year, each period of occupation (in months and days) with its rate should be noted in the Remarks column.

FORM A. O. 60(See Appendix 3, Paragraph 1)

Administrative Accounts

Part I General Abstract of Financial Results of Irrigation, Navigation, Embankment and Drainage works for which Capital and Revenue Accounts are kept for the year 19----19---

Name of projects

Cost of construction as now estimated

Da

te o

f cl

osu

re o

f co

nst

ruct

ion

es

tim

ate

or

in t

he

case

of

the

wo

rks

un

der

co

nst

ruct

ion

s, d

ate

o

f sa

nct

ion

.

Capital Outlay

Dir

ect

char

ges

Ind

irec

t ch

arg

es

To

tal

During the year

To end of year

Dir

ect

char

ges

Ind

irec

t ch

arg

es

To

tal

Dir

ect

char

ges

Ind

irec

t ch

arg

es

To

tal

1 2 3 4 5 6 7 8 9 10 11

Ac

cum

ula

ted

arr

ears

of

sim

ple

inte

rest

to

en

d o

f th

e y

ear

To

tal c

apit

al in

vest

ed t

o

end

of

the

year

(co

lum

n

11 a

nd

co

lum

n 1

2)

Gross receipts during the year

Working expenses and maintenance during the year inclusive of indirect

charges

Ne

t re

ven

ue

su

rplu

s +

def

icit

-

Dir

ect

rece

ipts

Po

rtio

n o

f la

nd

re

ven

ue

du

e to

w

ork

s

To

tal

Dir

ect

char

ges

Ind

irec

t ch

arg

es

To

tal

12 13 14 15 16 17 18 19 20

Per

cen

tag

e o

n c

ap

ital

ou

tlay

co

lum

n II

Ga

in “

G”

Lo

ss “

L”

Sim

ple

inte

res

t fo

r th

e y

ear

as

det

aile

d in

Pa

rt IV

Ne

t g

ain

.

Ne

t L

oss

Percentage of net revenue (COLUMN 20) on capital

invested (column 13)

Pre

scri

bed

rat

e o

f in

tere

st a

s te

st o

f p

rod

uct

ivit

y

Remarks

Du

rin

g

Du

rin

g

Du

rin

g

21 22 23 24 25 26 27 28 29

FORM A. O. 60 contd. -------------------------project

Part II Detailed Account of Capital Expenditure for and to end of year 19-19Head of

Account (Minor and Detailed

heads)

Direct charges Cost of construction as now estimated

Remarks (if any)During the year To end of year

Rs Rs Rs

-------------project Part III – Revenue Account for and to end of year 19 – 19

Date of closing of construction estimate Gross Receipt Gross Working Expenses

RemarksMinor Head

Total

Heads of account (Minor and Detailed

heads)

Total

Du

rin

g

the

yea

r

To

en

d o

f th

e y

ear

Du

rin

g

the

yea

r

To

en

d o

f th

e y

ear

1 2 3 4 5 6 7Direct Receipts Total Direct Receipts Portion of Land Revenue due to Works

Total Gross Receipts Net Deficit (if any)

Grand Total

Direct Charges Total Direct charges

Indirect charges as per Part V

Gross charges Balance Net Revenue

Grand total

FORM A. O. 60 contd.-----------------Project

Part IV Interest Account for and to end of year 19----19Interest Amount Net Revenue Amount

Total interest to end of previous year

Interest charges for the year

Total Interest to end of year 120Balance

Total

Net Revenue realised to end of previous year Net Revenue realised during the year as per part IIITotal Net Revenue realised to end of the year as per Part III

Balance Total

------------------Project Part V – Account of Indirect charges for and to end of year 19 – 19

ParticularsAmount

During the year

To end of the year

Capital Account Capitalised abatement of Land Revenue Leave and Pensionary Charges Audit and Account Establishment

Total Capital Account

Revenue AccountCapitalised abatement of Land Revenue Leave and Pensionary Charges Audit and Account Establishment

Total Revenue Account

-------------------Project Part V Statement comparing Capital Cost to end of 19 – 19, with sanctioned Estimates

Particulars

Charges against closed sanctions

Current Sanctions Total charges to date against old and current

sanctions

RemarksExpenditure against

construction estimate

Expenditure against

open capital

sanctions

TotalCharges to date

Amount of sanctioned

estimate

Unspent Balance

1 2 3 4 5 6 7 8 9

120 Balance will be entered on the Interest or Net Revenue side as may be necessary.

INDEX

This index deals only with the rule in the several chapters and with the appendices but not with the forms. It has been compiled solely for the purpose of references. No expression used in it in any way interprating the rules.

Articles

A

Abstract of transfer entries---

See Combined Transfer Ledger and Abstract

Account between England and Pakistan---

See London Account.

Account Code—Volume IV—

Can be amended by the Comptroller and Auditor General with the approval of the President

Extent of application of—to different Account Offices

Issued by the Comptroller and Auditor General with the approval of the President

Preface

Preface

Preface

Account Officer---

Preparation of proforma accounts of Irrigation works, etc.

Preparation of proforma accounts of residences

Responsible for making up a monthly account of his account circle and for its submission to Government

Responsible for making up the years account of his account circle and for its submission to Comptroller and Auditor General

Responsibility for submission of monthly account to Government

Submission of Finance Accounts to the Comptroller and Auditor-General

Submission of June Final Accounts to the Comptroller and Auditor-General

Supply of information required for the Combined Finance and Revenue Accounts

Watching of outstandings in accounts with other Account Offices, etc

Appx.3

Appx.2

272

243

272

276

243

280

136,144,126

Accounts---

Accounts of Central and Provincial Governments

Accounts with Aden

Accounts with Governments

272-281

120

118


Settlement with Railways

Accounts with other account circles, etc.—

See Exchange Accounts.


Accounts with British Colonies, Protectorates, etc

Action to be taken if—of a treasury or departmental officer are delayed

Administrative—of irrigation works, etc.

Capital and Revenue—for Irrigation works

Capital and Revenue—of residences

Classification of—See Classification of Accounts

Combined Finance and Revenue Accounts

Consolidated Abstract---

See Consolidated Abstract.

Correcting or additional entries made after despatch of the Final June

Corrections in accounts

Detail Book—

See Detail Book.

Exchange— See Exchange Account Foreign Remittances

Form of the Combined Finance and Revenue Accounts prescribed by the Comptroller and Auditor-General with the concurrence of the President

Inter-Government Adjustments See Inter-Government Adjustments.

London Account—

See London Account.

June—, preliminary final and supplementary

June Exchange—, preliminary, final and supplementary

Proforma—

See Proforma Accounts.

Prohibition of alterations in—

Transfer Entries—

See Transfer Entries.

76,111-116

173-179

122-129

118

283,Rule 1

Appx.3

Appx.3

Appx.4

227-280

244

246,251

78

277

243

80,81

246

Accounts of Central and Provincial Governments—

Combined Finance and Revenue

Accounts—

Compiled by the Comptroller and Auditor General for submission to the President'

Data from which compiled

General structure of the Accounts

Returns required from Account Officers for the—

Finance (annual) Accounts—

Form of the—

Submitted to Government by the Comptroller and Auditor-General

Term defined

Monthly Accounts, Form of the—

——submitted to Government

Proforma accounts

277, 280

280

278,279

280 and Annex. To Chap.21

275 and Appx.1

276

272

274

272

281

Accounts of the Provincial Governments—

See Accounts of Central and Provincial Governments.

Accounts with other Account circles.—

Accounts with foreign Governments and Pakistan States

Account with the Central Government of and Provincial Governments in India

Classes of accounts explained

Conditions under which transactions may be transferred from one account circle to another

Inter-Government adjustments—

See Inter-Government adjustment.

76,111-116

130-A

58

66

Aden---

Transactions with—how adjusted 120

Adjustments—

—by Transfer Entry---

See Transfer Entries.

—of advance made to a Government servant in another Account circle

—of certain fees collected by Provincial Governments on behalf of Central Government

—of debt and interest thereon by Provincial Governments

—of expenditure in the United Kingdom on behalf of Provincial Governments

—of railway transactions in England

—of grants by the Central Government to Provincial Governments

—of Jute Export Duty

—of pensionary charges between Governments

Inter-Government—

Rules concerning—

See Inter-Government adjustments

68, Note 1

95

98,154

97,206

178-A

94

93

92

Administered Areas---

Expenditure in---

Receipts in---

Treasuries in—283

Administrative Accounts of Irrigation Works, etc.---

Accountant General should prepare—annually

Account of capital

Account of indirect charges

Account of interest—

Calculation of interest

Form of interest account.

Account of Revenue Classification of projects

Comparison of capital cost with sanctioned estimates

Date of opening of Revenue account of project

Exhibition of charges of Establishment and Tools and Plant in-Financial results Form of—

Inclusion of survey charges in—

Review of—

Scope of—

Submission of—to Government

Suggestions for charges in classification of projects

Suggestion to effect economies or to develop the revenue

Appx.3, Rule 1

Appx.3, Rules 4-7

Appx.3, Rule 11

Appx.3, Rule 12

Appx.3, Rule 9

Appx.3, Rule 8

Appx.3, Rule 2

Appx.3, Rules 12,13

Appx.3, Rule 8

Appx.3, Rule 4

Appx.3, Rule 3

Appx.3, Rule 1

Appx.3, Rule 5

Appx.3, Rule 14

Appx.3, Rule 1

Appx.3, Rule 14

Appx.3, Rule 14

Appx.3, Rule 14

Advances—

—to a Government servant made in another account circle adjusted through Exchange Accounts

68 Note 1

African Protectorates—

Receipts and charges should be adjusted with the Accountant-General, Pakistan Revenues

118

Annual or half yearly Transfers—

Allowed in certain cases 250

Archaeology—

Receipts and Payments should be adjusted with the Accountant General, Pakistan Revenues.


Comptroller and Auditor General—

Annual account of each Government submitted to—

Annual consolidated abstract of Progress Register of exchange accounts submitted to—

Compiles the Combined Finance and Revenue Accounts of the Central and Provincial Governments in Pakistan

Consolidated Abstract of June Final submitted to—

Copies of transfer entries correcting errors detected after the submission of the final account for June should be submitted to—

Directs the closing of the Ledger and Journal

Finance Accounts are submitted to—

Forwards Finance Accounts to Governments

May amend or revise the Account Code with the approval of the President

Prescribes the form in which the accounts should be kept in Account offices

Submits to President annually a General Financial Statement of all Governments in Pakistan

Trial Balance Sheet certificate or completion submitted to—

276

146

277

243

246

267

276

274

Preface

Preface

277

271

Average Rate of Exchange—

Application of—

Expression defined

230

230

B

Bank---

Settlement of inter-Government transactions through Central Accounts Section of the—

Railways transactions arising at the

86,87,100

175

Bank Account---

Rendered daily to the Accountant General

Adjustment of net difference between the credits and debits in the daily—

Bank Daily Sheet, submission to the Accountant General

Monthly Classified Abstract of—

Transactions in Bank Account, how accounted for—

41

45

42

44,45

43

Book Section or Department---

Definition of— 18, Note

Botanical Survey—

Receipts and payments of— adjusted by the Accountant General, Pakistan Revenues


Bureau of Intelligence—

Receipts and payments of—adjusted by the Accountant General, Pakistan Revenues


Burma—

See Government bf Burma and the Burma Railway Board.

Burma Railway Board—

See Government of Burma and the Burma Railway Board.

C

Capital and Revenue Accounts of Residences—

Account of furniture and installations

Accounts prepared by circle of Superintendence

Calculation of capital cost of residences forming part of offices

Calculation of interest charges

Charges for establishment and tools and plant are not included in Capital cost of buildings

Classes of buildings excluded from—

Appx.2, Rule 7

Appx.2, Rule 11

Appx.2, Rule 9

Appx.2, Rule 10

Appx.2, Rule 9

Appx.2, Rule 2

Data for—furnished by Executive Officers

Date of submission of Provincial Government

Form of—

Intended to ascertain financial results and adequacy of standard rents

Personal responsibility of Accountant General

Prepared annually by Accountant-General

Review of—

Scope of—

Separate accounts required for buildings of Central Government

Separate accounts required for buildings belonging to the Defence Services

Suggestions for revision of rents

Suggestions regarding the suitability of rules for fixing rents, etc.

Year from which capital and revenue accounts of a residence are opened

Appx.2, Rule 8

Appx.2, Rule 13

Appx.2, Rule 8

Appx.2, Rule 1

Appx.2, Rule 13

Appx.2, Rule 1

Appx.2, Rule 13

Appx.2, Rule 2-6

Appx.2, Rule 12

Appx.2, Rule 12

Appx.2, Rule 13

Appx.2, Rule 13

Appx.2, Rule 14

Central Departments—

Receipts and charges of certain —are adjusted with the Accountant-General, Pakistan Revenues

Date of closing monthly accounts of—

Exchange Accounts with Accountant General—See Exchange Accounts.

Exchange Accounts with— should take precedence of other accounts

149-151

243

148

Certificate---

Trial Balance:

Accountant General's— regarding271

Ceylon—

Accounts with—how treated 118

Chief Commissioner's Provinces---

Transactions pertaining to— adjusted by the Accountant General, Pakistan Revenues

Annex. To Chap.11

Civil Accountant General----

Definition of— Definitions

Classification—

—of pre-audit payments 35

Classification of Accounts---

Preliminary—in some cases purposely erroneous

See also Exchange Accounts.

247 , Rule 1

Classified Abstract---

Separate—to be maintained for Central and Provincial Public Works transactions

—of Bank Accounts

—of Departmental Accounts

—of Forest transactions

—of Small Coin Depots

—of Pre-audit Pay Department

—of Public Works transactions

24

44

46

31

49

37,39

23,25

Colonial Governments—

Quarterly statement of leave salaries and pensions payable in—

Receipts and charges should be adjusted with the Accountant General, Pakistan Revenues

Transactions with certain—how adjusted

199

118,119

118,119

Colonies—

See Colonial Government's

Combined Finance and Revenue Accounts—


Combined Transfer Ledger and Abstract---

Closing and abstracting

Form and use of—

258

245,256

Consolidated Abstract---

Abstract for June Final, copies submitted to the Comptroller and Auditor General and to the Provincial Governments in respect of Provincial Accounts

Abstract with Major Head Totals

Agreed with the Detail Book

Corrections due to transfer entries

Drawing up of the General Statement of Account

Due Date of closing the—

243

241

240

244,246

241

242,243

Form of—

Heads of Account opened in---

Minus entries posted in red ink Procedure for adjustments effected after closing of abstracts for June Final

Progressive totals

Rectification of Errors after closing of—

Separate—for Central and Provincial transactions

—of Departmental Accounts

—of Forest transactions

—of Public Works transactions Conventional rate of Exchange

238

238

339

244

238

246

238

46

32

30

D

Debt Heads—

Close to balance exceptions

Ledger is kept for—

Term defined

269

262

Definitions

Debt—

Adjustment of—and interest thereon payable by Provincial Governments 96,154

Defence Services—

Exchange Accounts between Civil and Defence Services—


Extent of application of Account Code to accounts of—

Submission of annual accounts of—to Comptroller and Auditor General Preface

280

Departmental Abstracts---

Deductions from payment vouchers, how posted in—

Departmental Classified Abstract

Form of—

Procedure of posting

Separate—to be maintained for Central and Provincial transactions

Departmental Consolidated Abstract

Examination

Form and method of posting Review

Due date of closing the—

6,9

2,3

4-14

2

18

17

19

16

Examination of—

Modifications in the procedure authorised in certain cases

Transfer entries

15

1

20-22

Departmental Cash Accounts---

Accounting for and balances of—

Form of the general Statement of account in the Classified Abstract

Procedure for Central transactions appearing in Provincial Departmental Accounts and vice versa

46,48

46

47

Departmental Auditor---

Term defined 4, Note 3

Departmental Audit Sections—

Term defined 18, Note

Detail Book---

Alterations after closing not permissible

Arrangement of the heads of account in—

Checking of postings in—

Form of—

List of heads of account opened in—

Object of the—

Posting of transfer entries in the—

Separate—for Central and Provincial transactions

246

234

236,237

234

235

233

258

233

Direct Remittances to England 228

District Auditor—


Divisional Accounts---

Posting of receipts and disbursements of—in the Statement of Disbursers Accounts

Treatment of Central Public Works transactions in the—of Provincial Public Works Department

23

24

E

England—

Certain Sterling transactions relating to the Central Government adjusted finally in Pakistan Accounts

Direct remittances to—

Transactions between—and Pakistan which should be adjusted through the remittance accounts

See also London Account.

198

228

198

Exchange—

Average rate of—

Conventional rate of—

Final adjustment of—

Gain or loss by—is brought to account on the books of the Accountant-General concerned Origin of—

Uniform rate of—

230

227

231

231

227

229

Exchange Accounts---

Accounts for June, June Final and Supplementary

Account should be agreed with Consolidated Abstract and Ledger

—between Civil and Defence services

Accounts for June

Advance Schedules for May and June

Explanation of heads of account

Form of account

Grants of lands and jagirs

Lapse of cheques

Leave Salaries and Pensionary charges

Schedules of receipts and payments Stationery charges and Printing

Transactions appertaining to Indian Military Service Family Pension Fund

Transactions appertaining to Indian Military Widows and Orphans' Fund

Transactions relating to deceased soldiers' and deserters' estates

Transactions relating to the Defence Services Officers' Provident Fund

Transactions with Provincial Government settled through Bank

—between Civil and Posts, Telegraphs and Telephones— Account jurisdiction of Accountants-General, Posts Telegraphs and Telephones Branch

80,81

62, Note 3

165

166

163,164

162

169

167

170

158-160

171

168

168

172

161

157

185

187

Adjustment of Provincial transactions in the accounts for May and June

Adjustment of the Cost of stationery and printing

Due date Exchange Accounts Postal Insurance Premia Responsibility of adjustment

Transactions with Provincial Governments settled through Bank

List of Account Officers who are in account with each Accountant General, Posts Telegraphs and Telephones Branch

Advance and Suspense items in—

Classification

Disposal of account

Due Date


Form of account

Inter-Government Adjustments—

See Inter-Government adjustments.

Items should be cleared within the year of account

Kinds of items contained in—

List of authorised—

Name, meaning or title is not changeable

Nature and scope of—

Net payments only entered, exceptions

Objections relating to---dealt with as other audit objection

Objection statement

Original entry, defined

Procedure for watching adjustments under heads I and II of Public Works and Forest transactions

Progress Register

Responding entry, defined

Response and adjustment watched through adjustment register

Responsibilities of both parties for adjustment

Restrictions

Routine explained

Schedule pertaining to—

Settlement of items relating to Settlement Account wrongly included in—

Submission of annual abstract of Progress Register to Comptroller and Auditor-General

185, Note 3

82,184

188

185

186

182


143

133, Annex. To Chap.10

and11,163,

136-141

82

61

133,162,217

80

132

63

64

59,60

60

142

80,142

67

137, Note

79,144,226, Rule 1

67

137,138

79,136,144,226

66,68

62

134,135

77

146,162

Verification of Balances of—

Watching of adjustments

145,146

79,136,144,146

Exchange Accounts with the Accountant General, Pakistan Revenues—

Adjustments affecting balances of the Central Government

List of items included in

Repayment of Debt by Provincial Governments

Schedules of receipts and payments pertaining to Central Departments

Should take precedence over others

Transactions pertaining to I.C.S. and Superior Services (India) Family Pension Funds and I.C.S. (N.E.M.) Family Pension Rules

153


154

149-151

148

152

Exchange Accounts with the Audit Officer, Industries, Supplies and Food.

Transactions relating to— 155

Exchange on sterling transactions—

Final adjustment of—

Transactions should be adjusted by the Accountant General concerned

231

231

F

Foreign Governments—

Adjustment of transactions with—

Debits should be for gross amounts

Transactions with—carried against Central balances

76,113,115

116

112

Foreign Remittances—

Adjustments watched by the Accountant General, Pakistan Revenues 78

Fund Section---


G

Gazetted Audit Department---

Term defined 4, Note 3

Geological Surrey—

Receipts and payments should be adjusted with the Accountant General, Pakistan Revenues


Government of Burma, and the Burma Railway Board---

Classes of accounts

Procedure for settlement of accounts with—

Transactions with—how adjusted

Treatment of account received from Burma

122

128

123-127

129

President---

Annual (Finance) Accounts of the Central Government submitted to—

Combined Finance and Revenue Accounts submitted by the Comptroller & Auditor General to—

Form of the Combined Finance and Revenue Accounts determined by the Comptroller and Auditor General with the concurrence of the—

Tour charges of—should be adjusted with the Accountant General, Pakistan Revenues

274

280

277

Annex. To Chap.11

Grants—

—made by the Central Government to Provincial Governments how adjusted 94

H

High Commissioner for Pakistan—

Adjusts finally in his accounts certain sterling transactions relating to the Central Government.

Brings to account the payments of leave salaries and pensions made in colonies which do not have Accounts current with Pakistan

His remittance accounts with Pakistan

See London Accounts.

198

199

Home and Education, Health and Lands Departments—

Expenditure against grants at the disposal of—adjusted with the Accountant General, Pakistan Revenues

Annex. To Chap.11

I

Indian Civil Service Family Pension Fund—

See Exchange Accounts with the Accountant General, Pakistan Revenues.

Indian Civil Service (N. E. M.) Family Pension Rules—


Interest—

—on debt of Central Government adjusted finally on the books of the Provincial Accountants General 66

Inter-Government Adjustments—

Actions to be taken when a voucher is not in order or is missing

Advices of adjustment to the Bank

Inter-provincial Suspense Accounts

How cleared

Responsibility of the Account Officer despatching the account

Settlement Accounts—

Form and disposal of—

Term defined

Sub-heads of—

Original credits or debits should precede the responding debits and credits—

Exceptions

Register of adjustments with the State Bank

Responsibilities of an Account Officer for adjusting a charge transferred by another Account Officer

Settled through the Bank

Transactions between Central and Provincial Governments—

Adjustment by the Bank against Central balances advised to the Accountant General, Pakistan, Revenues

Clearance of the head "Adjusting Account between Central and Provincial Governments"

Expenditure on behalf of Provincial Governments in the United Kingdom

Fees collected by Provincial Governments on behalf of the Central Government

Grants made by Central Government to Provincial Government

Jute Export Duty payable to Provincial Governments

June transactions

Pensionary charges recoverable from Provincial Governments

Repayment of debt and interest thereon by Provincial Governments

72

89,100

100

104,105

102,108

98

99

68

89,100,10170-72

86,87,100

90

90

97,206

95

94

93

88

92

96,154

J

Journal and ledger—

Classification of account’s for purposes of Ledger

Closed on receipt oforders from Comptroller and Auditor General

Forms of Ledger

Form of Journal

How closed

How opened

Journal closed annually

Ledger posted monthly from Abstract of Major Head Totals and Consolidated Abstract

Maintained separately for Central and Provincial transactions

Monthly entries, how journalised

Submission of certificate of completion of Trial Balance Sheet to Comptroller and Auditor General

Trial Balance sheet prepared annually

262

267

261

260

267-269

263

270

266

259

264,265

271

271

June Account—

Consolidated Abstract for Final—submitted to Comptroller and Auditor General

June Preliminary Final and Supplementary Exchange Accounts

Preliminary and final

243

80,81

243

Jute Export Duty---

How adjusted 93

L

Light dues payable to the Board of Trade 221

London Account—

Adjustment of Exchange

Charges payable in Colonies

Claims for recovery from authorities in England

Classes of Accounts Current

Classifications of schedules of outward account

Classification of items in Accounts Current

Particulars to be furnished on all requisitions for payments in England

Distribution of inward accounts by the Accountant General, Pakistan Revenue to Account Officers

European Stores—

Classification in indents

Debits for stores supplied to Local Funds and Pakistan States should be responded to at once

Direct purchase of stores in the United Kingdom

Pre-payment of cost of stores supplied to Pakistan States

Register of invoices

Stores for the Public Works Department, Government Commercial Undertakings, Local Funds etc.

231

199

219

200

218

203

201

250

201

213

215

214

211,212

210

Inward Accounts—

Adjustment in Pakistan Accounts

Classification of items

Dates of despatch

Money settlement with railways

Money settlement with Provincial Governments

Provincial transaction erroneously included in Remittance transactions, how settled

Term defined

Treatment in the office of the Accountant General, Pakistan Revenues

Items to be included in—

Leave salaries and pensions paid in Colonies


Outstandings watched by the Accountant General, Pakistan Revenue and by each Account Officer

206,208

201-203

209

178

204

204 Note

200

205

189,215

199

221

226

Outward Accounts---

Form and Sub-heads

Procedure for advice of payments

Reconciliation with final accounts for June

Schedules required for—

Term defined Rates of Exchange

Special items in—

Deceased, distressed and discharged seamen


Navy, emigration and other bills

Sterling Family Pension Funds (Civil


Submission of—by Account Officer

216,217 and Annex. To Chap.16

219

220

218

200

229,230

222

221

228,224

225

198

217

200,Rule 1

M

Mauritius—

See Colonial Governments

Meteorological Department—

Receipts and payments—of adjusted with Accountant General. Pakistan Revenues Annex. To

Chap.10

Mines Departments---

Receipts and payments adjusted with Accountant General, Pakistan Revenues 147, Annex. To

Chap.

Monthly Provincial Account---


N

Navy Bills—

Adjustment of the transactions of— 223

O

Objections—

Exchange and Settlement Account—and their adjustments 79,110,186,142

Overpayments—

Recoveries of—

See Recoveries payments.

P

Pakistan States—

Transactions with—carried against Central balances

Adjustments of transactions with—

Supply of English Stores to

112

76,133,115,116

211,213,214

Pakistan Audit Department---

Certain charges of the—adjusted with the Accountant General, Pakistan Revenues

Annex. To Chap.11

Post Office---

See Posts, Telegraphs and Telephones.

Posts, Telegraphs and Telephones—

Adjustment of Stationery and Printing Charges of—

Exchange Account between Civil and—



Submission of annual accounts to the Comptroller and Auditor General

Submission of London Account

185

Preface

280

217

Pre-audit payments---

Closing of Debt Head classified Abstract

Deductions from Provincial bills creditable to the Central Government or vice versa, how accounted for

Option allowed in case of certain Provincial Capitals in respect of—

Posting of Debt Head classified Abstract of—

Pre-audit of claims upon Government in Provincial Capitals

Transfer of schedules and vouchers to the Departmental Audit Sections

—made by cheque

39

37

34

37

34

38

35

Progress Register—

Maintenance of—relating to Exchange Accounts 79,144,226

Proforma Accounts—

Detailed rules for—framed by Government with the approval of the Comptroller and Auditor General

Intended to determine the financial results to projects, schemes, etc. and

—of Irrigation Works, etc.

—of residences

Submission to Government

Note under Appx.2 and

Appx.3

Appx.2, Rule 1 and Appx.3 Rule 3

Appx.3

Appx.2

Appx.2, Rule 13 and Appx.3, Rule

14

Provincial Governments—

Accounts of—


Administrative Accounts of Irrigation Works, etc., submitted to—

Annual Provincial Finance Accounts forwarded by the Comptroller and Auditor General to—

Capital and Revenue Accounts of residences submitted to—

Appx.3, Rule 14

274

Appx.2, Rule 11 and 13

R

Railways---


Submission of annual accounts of—to Comptroller and Auditor General

Before 1st July 1960 the transactions pertaining to Pakistan Railways, were adjusted with the Bank against the Balance of the Central Government

Adjustment of transactions on the abolition of the exchange Account and creation of Railway fund

Settlement of transactions in Cash between Central and Provincial Governments and the Railways

Money settlement in respect of English transactions

Preface

280

173

175,176

177

178

Rate of Exchange—

See Exchange.

Recoveries of overpayments—

Adjustments of—made in cash or by short payment of items not debitable to the same detailed head

No adjustment necessary when—are made by short payment of an item 22

debitable to the same detailed head 22

Remittance Heads---

Close to Balance: Exceptions

Ledger should be kept for

Term defined

269

262

Definitions

Remittances to England—

Remittances for financing London transactions 228

Review—

—of adjustments of Exchange Accounts and account current transactions

—of Administrative Accounts of Irrigation Works, etc.

—of Capital and Revenue Accounts of residences

79,144,146,226

Appx.3, Rule 14

Appx.2, Rule 13

S

Sales Tax---

Share of——assigned to provinces—how adjusted Note Art.9

Service Funds—

In certain cases, recoveries fire creditable to Accountant General, Pakistan Revenues

Annex. To Chap.11

Settlement Account—

Procedure of adjusting an item relating to Exchange Accounts wrongly included in— or vice versa

See also inter-Government adjustments.

77,108, Note

Small Coin Depots---

Examination of the accounts of and preparation of a general classified abstract there from—

Remittances in transit, how accounted for49

49, Note

Statement of Disbursers Accounts—

Balances under State Bank Deposits to be posted in—

Completion of— in the Book Department

Figures from the Combined Transfer Ledger and Abstract to be posted in the—

Figures from the Inward Settlement Accounts and Exchange Accounts Abstract to be posted in —

56

55

55

54

53

Local Remittances in transit to be posted in the—

Order in which posted

Posting in the—of receipts and disbursements of the monthly accounts of Public Works Divisions

Posting the—

Purpose served by—

State Bank of Pakistan

52

23

50-56

57

110A-110C

Straits Settlements---

See Colonial Governments

Sub-Account Officers---

Term defined Definitions

Summaries---

Treasury Audit—

Works Audit—

29

25-28

Superintendent---


Superior Services India Family Pension Fund---


Survey of Pakistan---

Receipts and payments adjusted with the Accountant General, Pakistan Revenues.


T

Telegraphs---

See Posts, Telegraphs and Telephones.

Tour Charges—

—of President adjusted on the books of Accountant-General, Pakistan Revenues

Annex. To Chap.11

Transfer Entries---

Abstracting of entries

Abstract of—for posting Statements of Disbursers Accounts

Annual or half-yearly transfers as a rule to be avoided

254,256

55

250

Combined Transfer Ledger and Abstract

Closing and Abstracting

Form and use

Deduct entries necessary in certain cases

Entries should be made monthly as a rule

Forms used

Grounds of correction should be stated in—

Maintenance of a list of adjustments to be made periodically

Misposting of Central receipts and payments in the schedule of Provincial receipt or payment or vice versa rectified through—

Not necessary for certain errors

Note in Departmental Classified Abstract

Numbering of—

Object of—

Posting in Detail Book

Posting of—in the Combined Transfer Ledger and Abstract

Procedure for correction of accounts

Procedure for proposing, accepting and recording of—

Prohibition of alterations in accounts

Sundry beads should not appear on both sides

258

254,256

254, Rule 1

249

248,253,254

248

249

21

246(c)

251(a)

257

253

247

257

20

251

252,255

246

248

Treasuries in Administered Areas— 283

Treasury Audit Summaries of Public Works transactions---

Necessity for— 29

U

Uniform rate of Exchange 229

W

Warrants---

Quarterly return of—for payment of pensions and leave salaries- in Colonies which do not exchange account with Pakistan

199

Works Audit Department---


Works Audit Summaries---

Form of—to be prescribed by Accountant Generals

Necessity for—and when and how they are prepared

Separate—to be prepared for Central and Provincial Works

Works transactions of certain Departments of the Central Governments

28

25-27

28

28

Account Code Complete)

Documents

general accounts

initial accounts

government accounts

departmental accounts

accounts order

system of accounts

treasury accounts

methods of accounts