GENERAL FINANCIAL RULES

TABLE OF CONTENTS

 

Preface

CHAPTER 1- INTRODUCTION

 

 

Page

I

Introductory

1

II

Definitions

1

 

CHAPTER 2- GENERAL SYSTEM OF FINANCIAL

MANAGEMENT AND CONTROL

I

Receipt of Money -

 

 

General

3

 

Withdrawal of Moneys from the Public Accounts

3

 

Assessment, Collection and Check of Revenues

3

II

Expenditure and Payment of Moneys -

 

 

Essential conditions governing Expenditure from Public Funds

3

 

Standards of Financial Propriety

3

 

Control of Expenditure

4

 

Internal Check against Irregularities, Waste and Fraud

4

 

Delays in Payment

4

III

Duties as regards Accounts -

 

 

Maintenance of Accounts

4

 

Responsibility for Overcharges and Demand for Information by Audit

5

IV

Contracts -

 

 

General Principles

5

V

Defalcations, Losses etc.-

 

 

Report of Losses

6-7

 

Accidents

7

 

Responsibility for Losses, etc.

7

 

Write off of Losses, etc

7

VI

Departmental Regulations

7

 

CHAPTER 3- REVENUE AND RECEIPTS

I

General

8

II

Special Rules for particular classes of Receipts -

 

 

Rents of Government Buildings, Lands, etc

9

 

Fines

9

 

Miscellaneous Demands

9

III

Remissions of and Abandonment of Claims to Revenue

10

IV

Audit of Receipts

10

 

CHAPTER 4- POWERS OF SANCTION

 

I

Powers of various Authorities in the matter of Sanctioning Expenditure -

 

 

General

11

 

Powers of Subordinate Authorities in Bangladesh

11

II

Powers in regard to certain special matters -

 

 

Grants of Land, Assignments of Revenue and other Concessions, etc.

12

 

Write off of Losses

12-13

 

Remission of Disallowances by Audit and Writing off of Overpayments made to Government servants

13

III

Communication of Sanctions

14

IV

Indication of the source of Appropriations in the Sanctions to Expenditure

15

V

Date of effect of Sanction

15

VI

Retrospective Sanction

15

VII

Lapse of Sanction

15

VIII

Special Rules for Works Expenditure

15

 

CHAPTER 5- BUDGET, GRANTS AND APPROPRIATIONS

 

I

Procedure for Preparation and Submission of Budget Estimate (Non- Development Budget) -

 

 

General Procedure

16

 

Preparation of the Budget

16

 

Budget Monitoring and Resource Committee

16

 

Dates of Submission of Budget Estimates

16-17

 

Method of Drawing up Estimates

17

 

Need for Punctual Submission of Budget Estimates

17

 

Estimates of Revenue and Receipts

17

 

Revised Estimates

17-18

 

Purpose and Basis of the Revised Estimates

18

 

Purpose of Budget Estimates

18

 

Estimates of Expenditure to be in Two Parts

19

 

Preparation of Estimates of Expenditure

19-20

 

Schedules for New Expenditure proposed for Inclusion in the Budget

20

 

Schedules of New Works proposed for Inclusion in the Civil Works Budget

20-21

 

Estimates of new Expenditure on Works

21

 

Estimates of other New Expenditure

22

 

Preparation of Civil Works Estimates

22

 

Disposal of Budget Reference

22-23

 

Discussion with Administrative Ministries

23-24

II

Procedure for Preparation and Submission of Budget Estimate (Development Budget) -

 

 

General Procedure

24

 

Revised Estimate

24

 

Budget Estimate

24

III

Communication and Distribution of Grants

25

IV

Incurring of Expenditure in Anticipation of Funds

25

V

Control of Expenditure

25-29

VI

Provision of Funds for Works executed through a different Authority

29

VII

Surrender of Anticipated Savings

29-30

VIII

Expenditure not provided for Re-appropriations and Supplementary Grants -

 

 

General Rules for Supplementary Grants

30-31

 

Re-appropriation of Funds

31-32

 

Inevitable Payments

32

XI

Release and use of Funds for Development Projects -

 

 

Introductory

33

 

Procedure for Release of Local currency for Development Projects

33

 

Utilization of Reimbursable Project Aid

33-34

 

Appropriation Accounts

34

 

CHAPTER 6- ESTABLISHMENT

 

I

Alterations of Establishment

35-36

II

Variation in sanctioned Pay of a Post

36

III

Transfer of Office

36

IV

Date of Birth

36-37

V

Leave Applications

37

VI

Annual Returns of Non-Gazetted Establishments

37

VII

Service Books

37-38

VIII

Service Rolls

38

IX

Arrears Claims

38

 

CHAPTER 7- SUPPLIES & SERVICES AND REPAIRS & MAINTENANCE

I

Introductory

39

II

Powers of Subordinate Authorities to sanction Expenditure on Supplies & Services and Repairs & Maintenance

39-40

III

Permanent Advances

40-41

IV

Control of Expenditure

41-42

V

Special Rules relating to particular kinds of Expenditure on Supplies & Services and Repairs & Maintenance -

 

 

Expenditure on Contract on account of Supplies & Services and Repairs & Maintenance

42

 

Expenditure on Supplies & Services and Repairs & Maintenance Regulated by Scales

42

VI

Expenditure for other Officers

42-43

 

 

CHAPTER 8-STORES

I

Introductory

44

II

Purchase and Acquisition of Stores -

 

 

Authorities competent to purchase stores

44

 

Rules and Instructions governing the Purchase of Stores

44-45

 

Receipt of Stores 45 Issue of Stores

45

 

Transfer of Charge of Stores

45-46

III

Custody and Accounts of Stores -

 

 

General

46

 

Dead Stock

46-47

 

Other Stores

47-49

 

Sale and Disposal of Stores and write off of Stores

49

 

Audit of Stores and Stock accounts

49

 

Purchase for Local Bodies

49

 

CHAPTER 9-WORKS

I

Introductory

50

II

General Rules

50-51

III

Works under the administrative control of the Public Works Department

51-52

IV

Works under the administrative control of other Civil Departments

52-53

V

Special Rules for Sanitary, Water supply and Electric Installations to Government Buildings, etc.

53

VI

Miscellaneous Rules

53-54

 

CHAPTER 10 MISCELLANEOUS EXPENDITURE

I

General

55

II

Refunds of Revenue

55

III

Grants-in-aid, Contribution, etc. -

 

 

Grants to Public Bodies, Institutions, etc.

56-57

 

Expenditure from Discretionary Grants

57

 

Other Grants

57

IV

Compensation to Civil Officers for Loss of Property

57

V

Special Political Expenditure

57-58

 

CHAPTER 11 DEBT AND MISCELLANEOUS OBLIGATIONS OF GOVERNMENT 0

I

Taka Debt

59

II

Provident Funds

59-60

III

Service, Benevolent, Insurance and any other fund created by the  Government

60

 

CHAPTER 12- LOCAL FUNDS

I

Introductory

61

II

Grants to Local Bodies

61

III

Loans to Local Bodies

61

IV

Charges Recoverable from Local Bodies

61-62

V

Revenue Collected on behalf of Local Bodies

62

VI

Use of Service Postage Stamps

62

VII

Audit of Accounts

62

 

CHAPTER 13 –LOANS AND ADVANCES

I

Introductory

63

II

General Rules -

 

 

Sanction

63

 

Estimates

63

 

Conditions of Repayments

64-65

 

Interest

65

 

Defaults in payment

65

 

Irrecoverable Loans and Advances

65

 

Accounts and Control

66

 

Annual Returns

66

III

Loans and Advances to Government Servants -

 

 

General

66-67

IV

Interest-bearing Advances -

 

 

House Building Advances

67-70

 

Advances for purchase of Conveyances

70-72

V

Interest-free Advances -

 

 

Advances to Government servants on Transfer

72-73

 

Advances to Survey Officers to join first appointment

73

 

Advances for Journeys on Tour

73-74

 

Other Advances

74

 

Special Advances

74

 

CHAPTER 14 -MISCELLANEOUS SUBJECTS

I

Security Deposits

75-77

II

Transfer of Government Land and Buildings

77-78

III

Insurance of Government Property

78

IV

Miscellaneous -

 

 

Payment of arrears claims to persons not in Government service

78-79

 

Supply of Forms

79

 

Destruction of Official Records connected with Accounts

79

 

Supply of Furniture in Residences of High Officials

79

 

CHAPTER 15 –GOVERNMENT ACCOUNTS

I

General-

 

 

Form of Accounts

80

 

Classification in Government Accounts

80-81

 

Responsibility of Departmental Officers

81

II

Capital and Revenue -

 

 

General Rules

81-82

 

Interest on Capital

83

 

Adjustments with Foreign Governments, Outside Bodies, etc.

83

III

Inter-departmental Adjustments

83

IV

Pro-forma Accounts-

 

 

Subsidiary Accounts of Government Commercial Undertakings

84

 

Other Pro-forma Accounts

84

V

Annual accounts

84

 

LIST OF APPENDICES

No.

Title

Page

 

1.

Instructions for regulating the Enforcement of Responsibility for Losses etc

85-87

2.

Regulations for the conduct of the Audit of Receipts

88-89

3.

Time Schedule for Preparation of Budget Estimates

90

4.

List of Expenditure charged upon the Consolidated Fund

91

5.

Directions for the preparation and submission of the Annual Establishment Return

92-93

6.

Rules regulating the purchase of Stationary and Printing Stores for the Public Service

94-96

7.

Regulations for the conduct of the Audit of Stores and Stock Accounts

97-98

8.

General Principles regarding the Accounting of Expenditure on Works executed by Civil  Officers

99

9.

Instructions laying down the procedure to be followed in dealing with applications for advances for the construction of house

100

10.

Destruction of Office Records connected with Accounts

101-102

 

LIST OF FORMS

Sl. No.

Descriptions

Page

GFR 1

Statement of details of provision proposed for Pay of  Officers/Establishment

103

GFR 2

Schedule of New Expenditure proposed by the Ministries/Divisions for inclusion in the Budget estimate

104

GFR 3

List of New Works of the Ministries/Divisions proposed for inclusion in the Civil Works Budget Estimate

105

GFR 4

Sample Form for Preparation of Civil Works Estimate

106

GFR 5

Form for Preparation of Statement showing Works in Progress (Civil Works)

107

GFR 6

Slip to accompany claims for money of disbursing officers on Accounts Offices

108

GFR 7

Register showing expenses by Ministry/Division/Departments etc.

109

GFR 8

Broadsheet for watching receipt of account from Disbursing officers

110

GFR 9

Compilation sheet

111

GFR 10

Consolidated Accounts

112

GFR 11

Application for an Additional Appropriation

113

GFR 12

Statement of Proposition for Revision of Establishment

114

GFR 13

Application for Leave of Absence

115

GFR 14

Detailed statement of the Permanent Establishment as it stood on 1st July

116

GFR 15

Statement of new names, leave, etc. in an Establishment

117

GFR 16

Store Account of Articles

118

GFR 17

Statement of Loans and Advances sanctioned by the Government

119

GFR 18

Form of Mortgage for House Building Advances

120-121

GFR 19

Form of Reconveyance for House Building Advances

122

GFR 20

Form of Mortgage for House Building Advances granted to officers who do not possess full proprietary rights in the land upon which they intend to build a house

123-124

GFR 21

Form of Mortgage Bond for House Building Advance for Constructing house on Leasehold land

125-126

GFR 22

Form of Agreement to be executed at the time of drawing an advance for the purchase of land on which to construct a house or of a house readymade

127

GFR 23

Form of Mortgage" Deed to be executed in connection with an advance for the purchase of Land on which to construct a house

128-129

GFR 24

Form of Agreement to be executed at the time of drawing an advance for the purchase of a Motor Car/Boat/Cycle

130

GFR 25

Form of Mortgage Bond for Motor Car/Boat/Cycle advance

131

"