Acc Code 1

PAKISTAN RAILWAYS
PAKISTAN RAILWAYS CODE FOR THE

ACCOUNTS DEPARTMENT (PART I)
Riaz Ahmad & Company

Chartered Accountants
(PART I)
CHAPTERS I TO XVII
20 October, 2011
01.1
PAKISTAN RAILWAYS CODE FOR THE ACCOUNTS DEPARTMENT
PREFACE
1. The first edition of this code was brought in 1940 and reprinted after modification
on 1st December 1952. Now, an elaborate exercise has been carried out to revise
Pakistan Railways Code for the Accounts Department for upgraded Financial and
Management Information System, under supervision and control of Mr. Mubarik
Khan, Project Director, Project Management Unit (PMU), Ministry of Railways and
expert review of Mr. Khalid Mehmood Financial Adviser and Chief Accounts Officer
Railways (Retired).
2. This code is divided into two parts. Part I contains:
Departmental regulations, bills, internal check, establishment charges, inspection of

executive offices, communications from audit and action thereon, cash and pay
department, structure of railway accounts, compilation of railways accounts, annual
accounts, general provident fund accounts, financial statements as per International
Financial Reporting Standards, remittance transactions, control accounts, security
deposits, etc.
Part II contains:
Traffic earnings, other coaching traffic, goods traffic receipts, station balance sheet,
accounts office debits and their clearance, carriage bills and the accounts office
balance sheet, handling bills, traffic book, inspection of station accounts.
3. The rules and orders embodied in this Code are to be followed with due care and
caution and are applicable to Pakistan Railways.
4. In case, Financial Adviser & Chief Accounts Officers or any other concerned
Principal Officers desire to make any amendment in the procedure laid down in this
Code they should address to Member Finance for such authorization in each case.
5. Contributions made by Messrs Saeed Akhtar, General Manager Operations,

Muhammad Ali, Deputy Director, (PMU) and efforts made by Riaz Ahmad &
Company, Chartered Accountants, Consultants, in accomplishing this task are highly
appreciated and placed on record.
Islamabad, M.S. Idrees Tarar
00-00-2012 Member Finance
Ministry of Railways
Government of Pakistan
INTRODUCTORY NOTES
1. Index Letters for Codes
The following index letters are used for distinguishing the several Pakistan Railways
Codes from each other.
S for the Stores Department.

W Mechanical Department (Workshops).
A Accounts Department.
T Traffic Department (Commercial).
E Engineering Department.
G General Code.
2. Paragraph Numbers
For convenience of indexing and of reference, the paragraphs have been numbered
according to a 3/4 figure code, in which the last two figures give the number of the
paragraph and the remaining figures the number of the chapter. Thus paragraph 101 of
any code is paragraph 1 of chapter 1 of that code and paragraph 1421, paragraph 21 of
chapter XIV.
3. References to Paragraphs
Reference in a code to the paragraphs of any other code is made by putting the
paragraph number first, followed by the index letter of the code concerned as the suffix.
Thus 1236T means paragraph 36 of Chapter XII of the Pakistan Railways Code for the
Traffic Department and 3 App. 5A means paragraph 3 of Appendix V to the Pakistan
Railways Code for the Accounts Department.
4. References to Forms
The forms referred to in any of the Pakistan Railways Codes take the number of the
paragraph of the code in which they are described, the index letter of the code in
question being prefixed to the number of the paragraph in which the form is illustrated.
Thus T647 is the form that is described and illustrated in paragraph 47 of Chapter VI of
the Pakistan Railways Code for the Traffic Department.
INDEX (PART-I)
DESCRIPTION CHAPTER
NO.
DEPARTMENTAL REGULATIONS I
BILLS II
INTERNAL CHECK III
CHECK OF ESTABLISHMENT CHARGES-GENERAL IV
CHECK OF ESTABLISHMENT CHARGES-GAZETTED STAFF V
CHECK OF ESTABLISHMENT CHARGES-NON GAZETTED STAFF VI
INSPECTION OF EXECUTIVE OFFICES VII
COMMUNICATIONS FROM AUDIT AND ACTION THEREON VIII
CASH AND PAY DEPARTMENT IX
STRUCTURE OF RAILWAY ACCOUNTS X
COMPILATION OF RAILWAY ACCOUNTS XI
ANNUAL ACCOUNTS AND RETURNS XII
GENERAL PROVIDENT FUND ACCOUNTS XIII
REMITTANCE TRANSACTIONS XIV
REMITTANCE TRANSACTION-ENGLAND XV (Deleted)
CONTROL ACCOUNTS XIV
SECURITY DEPOSITS XVII
1
LIST OF APPENDICES
DESCRIPTION APPENDIX
NO.
DUTIES AND RESPONSIBILITIES OF MEMBER FINANCE I
DUTIES AND RESPONSIBILITIES OF ADDITIONAL GENERAL MANAGER- II

FINANCE
DIRECTORATE OF FINANCIAL INFORMATION SYSTEM / MANAGEMENT III

INFORMATION SYSTEM (FIS / MIS)
DUTIES AND RESPONSIBILITIES OF CHIEF COST ACCOUNTS OFFICER IV
DUTIES AND RESPONSIBILITIES OF FINANCIAL ADVISOR AND CHIEF V

ACCOUNTS OFFICERS
DUTIES AND RESPONSIBILITIES OF FINANCE AND BUDGET DIRECTORATE VI

AT ISLAMABAD
FINANCIAL POWERS DELEGATED TO THE MINISTRY AND THE HEADS OF VII

THE DEPARTMENT BY FINANCE DIVISION, GOVERNMENT OF PAKISTAN
AUDITOR GENERAL'S (FUNCTIONS, POWERS AND TERMS AND VIII

CONDITIONS OF SERVICE) ORDINANCE, 2001
CIVIL SERVANTS (APPOINTMENT, PROMOTION AND TRANSFER) RULES, IX

1973
RULES FOR EXAMINATION QUALIFYING FOR PROMOTION TO THE RANK X

OF ASSISTANT ACCOUNTS OFFICERS INCLUDING INSPECTORS OF
COACHING AND GOODS ACCOUNTS, INSPECTORS OF STORES
ACCOUNTS AND DIVISIONAL PAY MASTERS
CIVIL SERVANTS (SENIORITY) RULES, 1993 XI
INSPECTION OF REGISTERS MAINTAINED IN ACCOUNTS OFFICE BY AN XII

ACCOUNTS OFFICER
PERIODS FOR WHICH RECORDS IN ACCOUNTS OFFICES ARE TO BE XIII

RETAINED
REVISED LEAVE RULES, 1980 XIV
2
LIST OF APPENDICES
DESCRIPTION APPENDIX
NO.
TREASURY RULES OF THE FEDERAL GOVERNMENT APPLICABLE TO XV
PAKISTAN RAILWAYS
CHART OF ACCOUNTS XVI
RULES REGULATING THE EXHIBITION OF RECOVERIES OF EXPENDITURE IN XVII

GOVERNMENT ACCOUNTS
RULES RELATING TO INTER-DEPARTMENTAL TRANSFERS XVIII
ACCOUNT HEADS FOR FEDERAL GOVERNMENT REPORTING XIX
ANNUAL FINANCIAL STATEMENTS OF PAKISTAN RAILWAYS AS PER IFRS XX
MONTHLY CIVIL ACCOUNTS OF PAKISTAN RAILWAYS XXI
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CHAPTER I
DEPARTMENTAL REGULATIONS
C O N T ENT S
DESCRIPTION PAGE NO. PARA NO.
ORGANIZATION FUNCTIONS OF THE ACCOUNTS 1.1 101

DEPARTMENT
OFFICERS OF THE ACCOUNTS DEPARTMENT 1.1 1.2 102 102B
SUBORDINATE ESTABLISHMENT OF THE ACCOUNTS 1.2 103

DEPARTMENT (104 105 Deleted)
DUTIES OF ACCOUNTS OFFICERS 1.3 106 108
ACCOUNTS OFFICERS AND THE EXECUTIVE 1.3 1.5 109 111
FINANCIAL ADVISOR AND CHIEF ACCOUNTS 1.5 112

OFFICERS AND MEMBER FINANCE
STATUTORY AUDIT 1.5 1.6 113 114

(115 Deleted)
RESPONSIBILITY OF THE DIRECTOR GENERAL AUDIT, 1.6 116

RAILWAYS
OBJECT OF STATUTORY AUDIT 1.6 117
DISPOSAL OF AUDIT OBJECTIONS 1.6 1.7 118
RECRUITMENT RULES AND SERVICE CONDITIONS OF 1.7 118A

CIVIL SERVANTS
GAZETTED STAFF 1.7 119

(120 Deleted)
APPOINTMENT, PROMOTION AND LEAVE 1.7 1.8 121
RECRUITMENT IN THE OFFICE OF FINANCIAL ADVISER 1.8 122

AND CHIEF ACCOUNTS OFFICER
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CHAPTER I
C O N T ENT S
RECRUITMENT OF STAFF FROM OTHER OFFICES 1.8 1.9 123

(124 Deleted)
APPOINTMENT TO THE RANK OF STOCK-VERIFIERS 1.9 125
PROMOTION TO THE GRADE OF ASSISTANT 1.9 126 127

ACCOUNTS OFFICER, INSPECTOR OF COACHING (128 133 Deleted)
AND GOODS ACCOUNTS, INSPECTOR OF STORES
ACCOUNTS AND DIVISIONAL PAY MASTER
SENIORITY 1.9 134
SUPERSESSION 1.9 135
OFFICE PROCEDURE MAIN DIVISION OF WORK 1.10 136
OFFICE MANUALS 1.10 137
CALENDAR OF RETURNS 1.11 138
INSPECTION OF BOOKS OF ACCOUNT 1.11 139
DESTRUCTION OF RECORDS 1.11 140
SUPPLY OF BOOKS OF REFERENCE 1.11 141
MONTHLY ARREAR REPORTS 1.11 1.12 142
PERFORMANCE EVALUATION REPORTS OF GAZETTED 1.12 143

OFFICERS
CONFIDENTIAL REPORTS ON NON-GAZETTED STAFF 1.12 144
PERFORMANCE EVALUATION REPORT FOR GAZETTED 1.13 144A

STAFF (BPS-16)
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CHAPTER I
C O N T ENT S
PERFORMANCE EVALUATION REPORT FOR OFFICERS 1.22 145

IN (BPS-17 & 18)
CONFIDENTIAL REPORT ON NON-GAZETTED STAFF 1.35 146
CONFIDENTIAL REPORTS ON SUBORDINATES 1.38 147

CONSIDERED FIT FOR PROMOTION TO ACCOUNTS
OFFICER
REGISTER OF VALUABLE AND SECRET DOCUMENTS 1.39 148
TRANSFER OF CHARGES HANDINGOVER NOTES 1.39 149 150
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CHAPTER I
A. ORGANIZATION
101. Functions of the Accounts Department. This Department of Pakistan Railways is

mainly responsible for:
(a) the internal check of transactions affecting the receipts and expenditure of
Pakistan Railways;
(b) the prompt settlement of proper claims against Pakistan Railways;
(c) keeping the accounts of Pakistan Railways in accordance with the

prescribed rules;
(d) helping the administration and executive officers of Pakistan Railways with
advice whenever required or found necessary, in all matters involving Pakistan
Railways finance;
(e) Generally discharging other management accounting functions such as

providing financial data for management reporting, assisting inventory
management, participation in purchase/contracting decisions and surveys for
major schemes in accordance with the relevant rules and orders; and
(f) Seeing that there are no financial irregularities in the transactions of

Pakistan Railways.
102. Officers of the Accounts Department. Member Finance heads the Accounts
Department of Pakistan Railways and reports to Chairman / Secretary Railways.
Member Finance is assisted by DirectorFIS/MIS, Chief Cost Accounts Officer, Financial
Adviser & Chief Accounts OfficerPakistan Railways, Financial Adviser & Chief
Accounts OfficerRevenue through Additional General ManagerFinance, and
Financial Adviser & Chief Accounts OfficerManufacturing & Services Unit and
DirectorFinance & Budget. Subordinate to the heads of the Accounts Department are
various accounts officers attached to the Divisions, Workshops, Stores, Depots, and
Construction Projects of Pakistan Railways. For the sake of brevity all accounts officers
of Pakistan Railways, including the heads of the Accounts Department are referred to
hereafter as Accounts Officer(s). Where, however, it is necessary to refer particularly
to the heads of the Accounts Department of Pakistan Railways, the term Financial
Adviser and Chief Accounts Officer, has been used. The term Accounts has, in some
places, been used to denote the Accounts Department.
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102A. General hierarchy of Accounts Department is as follows:
Member Finance
Additional General
Manager - Finance
Financial Financial Adviser and Financial Adviser and

Adviser and Chief Cost Director Chief Accounts Director
Chief Accounts
Chief Accounts Accounts FIS/MIS Officer Finance and
Officer Pakistan
Officer Officer Manufacturing and Budget
Railways
Revenue Services
102B. Duties, responsibilities, functions and organizational structure in brief of

following directorate/officers are given in the below mentioned Appendices:
Member Finance (I)

Additional General Manager-Finance (II)
Directorate of FIS/MIS (III)
Chief Cost Accounts Officer (IV)
Financial Advisor & Chief Accounts Officers (V)
Finance and Budget Directorate (VI)
103. Subordinate Establishment of the Accounts Department. The subordinate accounts

establishment of Pakistan Railways consists of both indoor and outdoor staff. The indoor
office staff is divided into two main classes, viz., Assistant Accounts Officers and Senior/
Junior Auditors. The indoor offices are divided into sections which are supervised by
Assistant Accounts Officers. The outdoor staff comprises Inspector of Coaching and
Goods Accounts, Inspectors of Stores Accounts, and Stock-Verifiers.
104. Deleted
105. Deleted
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106. Duties of Accounts Officers. An Accounts Officer may not:
(a) without the permission of his immediate superior, reverse any deliberate
or important orders, passed by an officer who preceded him in office;
(b) propose increases in department other than his own;
(c) on any account, join in protesting against any retrenchment or economy

which a competent authority may order;
(d) suggest expedients for the evasion of the natural operations of a rule
when reporting on claims of pension or allowances of any kind, his duty being
merely to report how a claim is affected by the rules;
(e) advise upon any questions relating to pensionary claims until Pakistan
Railways servant actually retires, or is about to retire from the service, except upon
a reference from the Member Finance.
107. In making proposals for economy or improvement affecting other departments of

Pakistan Railways, the Accounts Officer should always consult the executive officers of
the department, and such proposals, should as a rule, come before the competent
executive authority through the departmental officers. But the Financial Adviser and
Chief Accounts Officers are empowered, if they think it necessary, to make such
references direct to the competent authority.
108. In addition to the prescribed returns and accounts, the Accounts Officer should
furnish the executive officers with such other accounts and returns as may be called for.
Any statistical or other information required by the executive officers which can be
obtained from the records of the accounts office should also be promptly supplied.
109. Accounts Officers and the Executive. The head of Pakistan Railways
administration, referred to hereafter as the General Manager, and the various executive
officers subordinate to him are responsible for the construction, maintenance and
operations of Pakistan Railways. In the proper and legitimate discharge of their
responsibilities the executive officers are authorized to incur expenditure within the
limits of their financial powers. All claims arising out of such expenditure are checked
(in accordance with the prescribed rules), on behalf of the Administration by the
Accounts Officer, who arranges to liquidate claims which are found to be in order. In
functioning thus and in giving financial advice to the executive, the Accounts Officer
acts solely in the interest of the executive officers. The Accounts Officers relations with
executive should therefore, be that of a friendly critic. The Accounts Officer should
accordingly avoid all unnecessary objections and assist the executive officers to devise
and follow legitimate means toward obtaining legitimate ends.
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110. In cases where an Accounts Officer is unable to accept as proper any orders of an
executive authority or any claims arising therefrom, he should bring to the notice of
such executive authority the nature of the impropriety or irregularity and suggest the
proper and regular course of action under the extant rules and orders. In the event of a
disagreement between the Accounts Officer and the executive, the following procedure
should be followed:
(a) If the disagreement is between an executive officer other than the General
Manager and an Accounts Officer other than the Financial Advisor and Chief
Accounts Officer, the Accounts Officer should furnish a short note of his objection
to the executive officer and ask him to obtain the decision of the General
Manager. He should at the same time furnish a copy of his note to the Financial
Adviser and Chief Accounts Officer.
(b) If the matter is settled to the satisfaction of the Financial Adviser and Chief
Accounts Officer he will issue the necessary orders to the subordinate Accounts
Officer. If, however, the General Manager and the Financial Adviser and Chief
Accounts Officer are unable to come to an agreement, the former should obtain
the orders of the Ministry of Railways (Railway Board), and the latter should act on
the Ministry of Railways (Railway Board) orders which will be furnished to him by
the General Manager (vide paragraph 302).
(c) Should the General Manager be unwilling to refer to the Ministry of

Railways (Railway Board) for orders any point on which there is disagreement
between himself and the Financial Adviser and Chief Accounts Officer, the latter
should refer the point to the Member Finance for orders.
(d) The above procedures will apply mutatis mutandis in cases where the
Financial Advisor and Chief Accounts Officer himself (without the intervention of
his subordinate officers) considers that any order of an executive officer or any
claims arising therefrom irregular or improper in internal check.
111. In matters of interpretation of rules and obtaining sanction of the Ministry of

Railways (Railway Board) or higher authorities, the duty of the Accounts Officer is to
address the executive officer concerned and ask him to obtain the orders of the Ministry
of Railways (Railway Board). In such cases, the opinion of the Accounts Officer should
be furnished to the executive officer in the form of a short note, which should be
included verbatim in the report made by the General Manager to the Ministry of
Railways (Railway Board) for orders. When the matter is really very urgent, as for
instance, when delay in the issue of orders by the Ministry of Railways (Railway Board)
may involve a serious financial loss to Pakistan Railways or dislocation of business or
when a financial irregularity or defect in the working of a department of Pakistan
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Railways has to be promptly brought to the notice of the Ministry of Railways (Railway
Board), the Financial Adviser and Chief Accounts Officer may, after addressing the
General Manager, send a copy of his note to the Member Finance for information with
an explanation of the urgency of the case and a request for the issue of early orders by
the Ministry of Railways (Railway Board). In all such cases the Financial Adviser and
Chief Accounts Officer should await the orders of the Ministry of Railways (Railway
Board).
112. Financial Adviser and Chief Accounts Officers and Member Finance. Member
Finance is responsible for the compilation of the whole of the accounts relating to the
receipts and expenditure under the heads of accounts prescribed in Appendix XVI. In
discharge of this responsibility he will issue instructions to the Financial Adviser and
Chief Accounts Officers relating to the preparation and submission of the accounts and
returns required by him, and it is the duty of the Financial Adviser and Chief Accounts
Officers to carry out such instructions. The financial powers delegated to the Ministry
and the heads of the Departments (Financial Advisor and Chief Accounts Officers in
case of Pakistan Railways Accounts Department) are given in Appendix VII to this
Code.
113. Statutory Audit. The Auditor General of Pakistan is the final audit authority in
Pakistan. His duties and powers as regards audit are set out in Auditor-Generals
(Functions, Powers and Terms and Conditions of Service) Ordinance, 2001 (Appendix
VIII) issued under Article 169 of the Constitution of Islamic Republic of Pakistan, 1973
as amended from time to time. Under Article 169 of the Constitution of Islamic
Republic of Pakistan the Auditor General of Pakistan is responsible for the audit of the
accounts of the Pakistan Railways but has no responsibility for the compilation of such
accounts. However, compilation of accounts is the responsibility of Controller General
of Accounts through Financial Advisor and Chief Accounts Officer. The form in which
the accounts of the Pakistan Railways should be kept and changes in Chart of Accounts
affecting the recording of expenditure in the Finance Accounts, Appropriation
Accounts, Civil Accounts and Financial Statements are, however, subject to his
approval as required under Article 170 of the Constitution of Islamic Republic of
Pakistan. He may also require such compiled accounts to be submitted to him to carry
out his statutory obligations.
114. In all matters relating to the audit of Pakistan Railways accounts, the Auditor
General of Pakistan is assisted by the Director General Audit, Railways. Subordinate to
the Director General Audit, Railways are the Audit Officers. It is the duty of these
officers to audit the accounts of the Pakistan Railways. These Officers have been
referred to in the rest of this Code as Audit Officers or Audit. Where, however, it is
necessary to refer to the head of the Statutory Audit Office, the term Director General
Audit, Railways has been used.
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115. Deleted.
116. The responsibility of the Director General Audit, Railways for the audit of accounts
is briefly as follows:
(a) to audit all expenditure from the Consolidated Fund and to ascertain whether
the 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) in respect of receipts, it includes receipts of Pakistan Railways, whether

under construction or open to traffic including receipts relating to accounts of
manufacture;
(c) it includes stores and stock accounts to the extent prescribed by the Auditor
General of Pakistan and the Director General Audit, Railways;
(d) to audit all transactions of Pakistan Railways relating to Public Accounts;

and
(e) to audit all trading, manufacturing, profit and loss accounts, balance
sheets and other subsidiary accounts kept and maintained by Pakistan Railways.
117. Object of Statutory Audit. The main object of audit is to ensure that the system of
accounts used by the internal check authority is correct, that the method of check
applied at every stage of the accounts is sufficient, that the accounts are maintained and
the checks applied with due accuracy, and that arrangements exist in the accounts
offices to ensure attention to the financial interests of Pakistan Railways on the part of
all concerned. This object is generally secured by a percentage check to be applied to
the vouchers and connected accounts record of the Accounts Office and by inspection
on the spot of initial records and documents in the offices in which the transactions
originate. Accounts Officers should afford all facilities to Audit Officers in the discharge
of their audit duties.
118. Disposal of Audit Objections. All audit objections and notes should be promptly
attended to by the Accounts Officers. Audit objections may either relate to matters
which can be disposed of by the Accounts Officer himself without reference to the
executive or to matters which can be elucidated only by the executive. In the former
case, no reference should ordinarily be made by the Accounts Office to the executive
except to advise disallowances, if any, arising out of the audit objections. In regard to
the latter, the Accounts Officer should arrange to elicit necessary information for the
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disposal of the audit objection; and, if in his opinion, the audit objection should be
upheld, he should arrange to see that suitable action is taken. In the event of a
disagreement between the Audit Officer and the Accounts Officer, procedure
prescribed in Chapter VIII should be followed.
B. RECRUITMENT RULES AND SERVICE CONDITIONS OF CIVIL SERVANTS
118A. Civil Servants (Appointment, Promotion and Transfer) Rules, 1973 are given in
Appendix IX to this Code.
119. Gazetted Staff. The gazetted establishment of Pakistan Railways Accounts

Department comprises:
(a) Officers of Pakistan Audit and Accounts service, and
(b) Officers of departmental cadre of Pakistan Railways Accounts Department

promoted from lower ranks, or
(c) Officers transferred from other departments of Pakistan Railways, or

(d) On deputation from any other service.
120. Deleted.
121. Appointment, Promotion and Leave. (1) (a)The recruitment to Pakistan Audit and
Accounts Service and training thereof is controlled by the Auditor General of Pakistan.
The department is left with the option of posting the officers within the department
itself. However, for the purpose of in-service training, Member Finance or Financial
Adviser & Chief Accounts Officer can depute them.
The officers of departmental cadre in the rank of Accounts Officers are appointed by the
Member Finance from the rank of Assistant Accounts Officers and later on inducted into
Pakistan Audit and Accounts Service in accordance with the quota laid down from time
to time.
Leave is governed by Revised Leave Rules 1980.

(b) The post of Senior Accounts Officer will be filled by the promotion of Accounts
Officers. When no Accounts Officer is available or can be made available without
conflicting with the interest of the administration, an Accounts Officer may be
appointed to officiate as a Senior Accounts Officer.
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(c) With a view to facilitating contact with officers on leave all such officers
should, before proceeding on leave report to the Member Finance through
Financial Adviser & Chief Accounts Officer.
(2) Assistant Accounts Officers. The post of Assistant Accounts Officers will be filled by
selection from staff, who have passed the examination prescribed in Appendix X to this
Code.
(3) Senior Auditors. The posts of Senior Auditors will be ordinarily filled by transfer of
selected persons from accounts offices of Pakistan Railways.
Non Gazetted Staff
122. Recruitment in the office of Financial Adviser & Chief Accounts Officer.
Junior Auditors. Permanent and temporary vacancies shall be filled by recruitment

in accordance with the Civil Servants (appointment, promotion and transfer) Rules,
1973 (Appendix IX to this code).
123. Recruitment of Staff from other Offices. (a) All first appointments, from other
Offices/Government Departments, will be made by Selection Committees.
(b) All new Junior Auditors will be taken in the lowest class of Junior Auditors on the
minimum pay of that class.
(c) The provision of clauses (a) and (b) of this rule will also apply to appointments to
the following classes of establishments:
Stenographers.
Computer Operators.
Junior Auditors.
(d) The Financial Adviser and Chief Accounts Officer will appoint a Selection
Committee consisting of not less than three officers of the Accounts Department. At
least one should be of a status not lower than that of a Deputy Financial Adviser and
Chief Accounts Officer and should preside over the Committee.
(e) Rules regarding conditions of service, eligibility to appear before the Committee,
etc. will be as prescribed by the Financial Adviser and Chief Accounts Officer or the
Member Finance as the case may be from time to time.
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Note: In following the Rules framed by Administration, preference should be given to the children of railway
employees if other things are equal and not otherwise.
124. Deleted.
125. Appointment to the rank of Stock-Verifiers. As the seniority of Stock-verifiers has

been combined with Senior Auditors, therefore, selection to the rank of stock verifiers
will be made from the Senior Auditors.
126. Promotion to the grade of Assistant Accounts Officer, Inspector of Coaching &
Goods Accounts, Inspector of Stores Accounts and Divisional Pay Master. No railway
servant will be eligible for promotion to the rank of Assistant Accounts Officer,
Inspector of Coaching and Goods Accounts, Inspector of Stores Accounts and
Divisional Pay Master unless he has passed the examination qualifying for promotion to
these grades as laid down in Appendix X to this Code.
127. The promotion of Assistant Accounts Officer of the office of the Member Finance
to the rank of Assistant Director, whether in his own office or elsewhere, will be
regulated under the same rules as followed in other offices of Pakistan Railways.
128. Deleted.
129. Deleted.
130. Deleted.
131. Deleted.
132. Deleted
133. Deleted.
134. Seniority. The rules for determining the relative seniority of civil servants
employed in Accounts Offices are contained in Civil Servants (Seniority) Rules, 1993 as
amended from time to time. These rules are reproduced in Appendix XI to this Code.
135. Supersession. Except in leave vacancies not exceeding four months in duration
where purely local arrangement may be required to be made, no employee shall be
superseded for promotion without the personal sanction of the Head of the Office or
such higher authority as may be prescribed by any rule or order.
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C. OFFICE PROCEDURE
136. Main Division of Work. The work in Pakistan Railways Accounts Office generally
falls under following main divisions:
(1) Establishment.
(2) Stores.
(3) Workshops.
(4) Engineering Accounts.
(5) Other Expenditure Accounts.
(6) Cash and Pay.
(7) Traffic.
(8) General Provident Fund and Pension.
(9) Booking and Compilation.
(10) Inspection.
(11) Cost Accounting (i.e. Rail Costing, workshops and factories costing, etc.)
The actual division into branches and sections and the distribution of work among the
gazetted staff is left to the discretion of the head of the office, in the absence of orders to
the contrary as regards any particular charge. All the above items of work have been
dealt with generally in this Code. Detailed rules relating to items of work numbered 2, 3
and 4 have been laid down in the respective departmental codes.
137. Office Manuals. Detailed working instructions in conformity with and subsidiary
to the rules contained in this and other Pakistan Railway Codes should be laid down in
the office manuals of each Accounts Office, issued under the authority of the head of
the office, and these should be kept up to date. The office manuals should also contain:
(a) detailed rules of procedure for the conduct of business in the Accounts
office;
(b) orders defining the duties and responsibilities of the supervising staff; and
(c) instructions for the periodical inspections of the books of account maintained
in each section, for the test check of some portion of the work done by each
member of the staff once a month (see note under paragraph 344), for the
submission of progress reports about the state of work in each section and for
periodical reviews of all correspondence awaiting disposal.
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138. Calendar of Returns. Each section of an Accounts Office should maintain a

Calendar of Return showing the due and actual dates of (i) dispatch of returns due from
the section, and (ii) submission to Accounts Officers of all accounts, objection
statements, registers, etc. The calendar so maintained should be submitted periodically,
on prescribed day, to the Accounts Officer in charge for review. The result of the review
should be placed on record either in the periodical progress reports or elsewhere.
139. Inspection of Books of Account. The intervals at which books of account are
required to be inspected by Accounts Officer in charge of the section concerned are
laid down in Appendix XII to this Code. Books of account which are required to be
checked and initialled by Accounts Officer at the time they are made, need not be
subjected to a separate periodical inspection, but the detailed procedure prescribed in
the office manuals (c.f. paragraph 137) for the posting and checking of such books of
account should ensure a continuous review thereof by the officer in charge.
140. Destruction of Records. The destruction of records in an Accounts Office will be

carried out under the order of the Financial Adviser and Chief Accounts Officer, subject
to the retention of certain records for the minimum periods prescribed in Appendix XIII
to this Code.
141. Supply of Books of Reference. Every gazetted officer should be supplied with a
copy of all the Pakistan Railways Codes in force. Books so supplied will be treated as
personal copies and may be carried away by the officer, on his transfer from one office
to another. Corrections issued from time to time will be supplied by the office in which
an officer is employed, but such officer will be personally responsible for the books and
for keeping them corrected up to date. Permanent staff of the office, who desire the
concession, may be supplied with priced Government publications together with sets of
correction slips thereto.
142. Monthly Arrear Reports. Statement showing arrears of work on the last day of each
month end in each Accounts Office should be submitted to the Member Finance so as
to reach him not later than 7th of the following month. These statements should be in
form A.142 given below. A list of important cases which remain outstanding for over a
year with reasons therefore and the action taken to expedite settlement should be
appended to the arrear reports.
1.11
CHAPTER I
FORM A. 142
STATEMENT SHOWING ARREARS IN THE RAILWAY ACCOUNTS DEPARTMENT ON

THE MONTH ENDED 20 . . . .
Branch and Nature of Period for Steps taken for

Serial Cause of
Division of the work in which in clearance and when Remarks
No. arrears
Dept. arrears arrears likely to be cleared.
1 2 3 4 5 6 7
143. Performance Evaluation Reports of Gazetted Officers. The performance evaluation

reports in respect of officers of Pakistan Audit and Accounts Service are to be sent to
Auditor General of Pakistan. For officers of departmental cadre, these are to be kept
with the Office of Financial Adviser & Chief Accounts Officer, Pakistan Railways
(confidential). The last date of submission of performance evaluation reports is as per
time schedule given below:
i) officers of grade 21 & 20 31st January

ii) officers of grade 19 28th February
iii) officers of grade 18 & 17 31st March
144. Confidential Reports on Non-gazetted Staff. Records which should be treated as

confidential be maintained in each Accounts Office for non-gazetted staff. These
records should be written up by the Assistant Accounts Officer Incharge, and submitted
to the Accounts Officer of the section, who will sign it after adding such remarks as he
may consider necessary. The Financial Adviser and Chief Accounts Officer should
arrange for periodical inspection of these records to see that they are kept up to date.
These records should be entered up annually and at every change of supervising officer,
in the case of non-gazetted staff. Whenever adverse comments are made on the work of
any individual, the substance of such adverse comments should be communicated to
him. The documents through which the communication is made should be prepared in
duplicate, one copy being signed by official concerned and returned with his
explanation, if any, and the other copy being retained by him for future reference.
1.12
CHAPTER I
144A. Performance Evaluation Report for Gazetted Staff (BPS-16) should be in the
following form:
FORM A.144A
GOVERNMENT OF PAKISTAN Genl. 131/Rev.
(Name of the Ministry/Division/Department/Office) Name of Service _______________
PERFORMANCE EVALUATION REPORT
FOR THE PERIOD . . . . . 20 . . . . . TO . . . . . 20 . . . . .
PART I
1. Name (in block letters) ______________________________________________________________________

2. Date of Birth ___________________________________________ Date of entry in service_______________
3. Grade with present pay _____________________________________________________________________
4. Post held during the period __________________________________________________________________
5. Academic Qualifications ____________________________________________________________________
6. Knowledge of Languages (Please indicate proficiency in Speaking (S), Reading (R) and Writing (W)
__________________________________________________________________________________________
7. Hobbies __________________________________________________________________________________
8. Training Received:
Dates
Name of course attended Name of Institution and country
From To
9. Job Description (Set out broadly in order of importance the main duties performed. Also mention as
special work assigned during the period).
10. Period served:

(a) in present post __________________ (b) under reporting officer __________________
11. Date of last annual medical check up __________________________________________
1.13
CHAPTER I
The rating in Parts II, III & IV should be recorded by initialling the appropriate box. The
ratings denoted by alphabets is as follows:
AI Very Good, A Good, B Average, C Below Average, D Poor
For uniform interpretation of qualities listed in those parts two extreme shades are
mentioned against each item. Please see para. 7 of instructions.
PART II
PERSONAL QUALITIES
AI A B C D
1. Intelligence Exceptionally bright; Excellent Dull, slow
comprehension
2. Confidence and will Exceptionally confident and Uncertain: hesitant

power resolute
3. Emotional stability Mature, balanced Unstable immature
4. Adaptability Alert & highly responsible Rigid inflexible
5. Understanding & Considerate & Co-operative Lacks ability to

tolerance appreciate others point
of view unsympathetic
6. Appearance and Creates excellent impression Clumsy: Unimpressive

bearing
7. OVERALL GRADING IN PART II
PART III
ATTITUDE
1. *Knowledge of Islam Well read Narrow and superficial
2. *Attitude towards Deeply motivated: Indifferent: intolerant

Islamic ideology enlightened
3. Integrity
Irreproachable Unserupulous
(a) General
(b) Intellectual Honest & straight forward Deviaus: Sycophant
1.14
CHAPTER I
AI A B C D
4. Acceptances of Always prepared to take on Reluctant to take on
responsibility responsibility even in difficult responsibility: will avoid
cases it whenover possible
5. Ability to produce Full of ideas: always comes Dull; has to be told

constructive ideas up with ingenious solution to what to think
problems Fertile
6. Foresight Anticipates problems and Handles problems only

plans ahead after they arise
7. Initiative & Drive Bold and enterprising, Timid and diffident

dynamic
8. Reliability under Imperturbable and Confused and easily

pressure exceptionally reliable at all flustered even under
time normal pressures
9. Judgment Makes consistently sound Lacks balance and

proposal/decisions consistency: Immature
10. Financial Responsibility Exercises due care discipline Irresponsible
11. Perseverance and Resolute: carries a task Negligent and

devotion to duty through to the end disinterested
12. Relations with

(a) Superiors Co-operative: well liked and Un-co-operative: does
trusted not inspire confidence
(b) Colleagues
Works well in a team Difficult colleague
(c) Subordinates Courteous and effective: Brusque & intolerant:
inspires confidence does not earn respect
13. Behaviour with public Courteous and helpful Haughty:

unsympathetic ill
behaved
14. OVERALL GRADING IN PART III
*In case of non-muslims the entries will refer to their own religion.
1.15
CHAPTER I
PART IV
PROFICIENCY IN JOB
AI A B C D
1. Power of Expression
(a) Written Always precise, clear and Clumsy & vague
well set out
(b) Oral
Puts across convincingly & Ineffective
concisely
2. Knowledge of work Has a through grasp of the Does not know enough
knowledge relevant to his job about the present job
3. Analytical ability Picks out the essentials Seldom sees below the
without wasting time on surface of a problem
irrelevant details
4. Supervision & Guidance Organises & uses staff and Lacks control:
other resources effectively Ineffective
5. Ability to take decision Very logical and decisive Indecisive vacillating
6. Work (a) Out put Always up to date: Always behind

accumulates no arrears schedule: very slow
disposal
(b) Quality Always produces work of Generally produces

exceptionally high quality work of poor quality
7. OVERALL GRADING IN PART IV
1.16
CHAPTER I
PART V
(a) Pen-Picture. Please comment on any particularly strong or weak points without repeating earlier
parts of the report. Also indicate the future posting considered must suitable for the officer.
(b) Counselling. Was the officer advised to improve vide instruction No. 4 during the period under
report. If so, on what aspects and with what results?
(c) Assessment of performance. Please comment on how effective the officer has been in performing
the duties mentioned at S. No. 9 in Part I. Also comment on the officer's contribution to the overall
performance of your office/organization especially in the light of any numerical measure e.g. examination
results for teaching staff or other applicable index such as profitability project implementation tax collection,
etc. In other cases give your assessment of relative proportion of (i) routine cases (ii) complicated
cases/situations (iii) policy cases crisis situations dealt with by the officer. Also indicate whether further
training is required for increasing his effectiveness and if so in which area.
(d) Inspection of Subordinate Officers. Please indicate whether inspections were carried out
regularly by the officer and inspection reports were completed properly in-time. Please comment on steps
taken for implementation of inspection reports and guidance provided to his subordinates.
(e) Field Tours. Please comment on interest taken by the officer in systematic and regular field tours.
1.17
CHAPTER I
PART VI
Comparing him with other officers of the same level and keeping in view the overall gradings in Parts II, III
and IV give your general assessment of the officer by initialling the appropriate box below:
(a) Overall Grading
By Reporting By Countersigning
Officer Officer
(i) Equalled by very few officers (Very Good)
(ii) Better than the majority of officers (Good)
(iii) Equals the majority of officers (Average)
(iv) Meets bare minimum standards (Below Average)
(v) Unsatisfactory (Poor)
(b) Fitness for promotion
By Reporting By Countersigning
Officer Officer
(i) Fit for accelerated promotion
(ii) Fit for promotion in his turn
(iii) Not yet fit for promotion
(iv) Unlikely to progress further
Name of the Reporting Officer ________________________________Signature ___________________________

(Capital letters)
Designation _______________________________________________________Date _______________________
1.18
CHAPTER I
PART VII
(a) REMARKS OF THE COUNTERSIGNING OFFICER
Please report on the aspects not touched upon by the reporting officer. If you disagree with the assessment of
the Reporting Officer, please give reasons therefor. You should also indicate how frequently you have seen
work of the officer reported upon. If the officer has been assessed fit for promotion would you be prepared to
accept him in higher grade, if no, please give your reasons.
Name ___________________________________________________________ Signature ____________________

(Capital letters)
Designation ______________________________________________________ Date ________________________
(b) REMARKS OF THE SECOND COUNTERSIGNING OFFICER IF ANY
Name ___________________________________________________________ Signature ____________________

(Capital letters)
Designation ______________________________________________________ Date ________________________
PART VIII
1. Adverse remarks if any, communicated vide ________________________________________________
Date _____________________
2. Decision on representation if any __________________________________________________________

_______________________________________________________________________________________
_______________________________________________________________________________________
_______________________________________________________________________________________
_______________________________________________________________________________________
_______________________________________________________________________________________
_______________________________________________________________________________________
1.19
CHAPTER I
INSTRUCTIONS FOR FILLING UP THE ACR FORMS
1. (i) ACR is the most important record for the assessment of an officer. At the same
time the quality of ACR is a measure of the competence of the Reporting Officer and
Countersigning Officer. It is, therefore, essential that utmost care is exercised by all
Reporting and Countersigning Officers.
(ii) The Reporting and Countersigning Officer should be
(a) as objective as possible and
(b) clear and direct, not ambiguous or evasive in their remarks.
(iii) The over-riding importance of Part IV should be clearly understood in the
overall grading.
(iv) Over-rating should be as showed by all Reporting/Countersigning Officers.
(v) Vague impressions based on inadequate knowledge or isolated incidents
should be avoided.
2. The forms are to be filled in duplicate. Part I will be filled by the officer being
reported upon and should be type written. Parts II to VI will be filled by the Reporting
Officer and Part VII by the Countersigning Officers. Both the Reporting Officer and
Countersigning Officer should give their assessment of the officer reported upon in
respective boxes in Part VI. The Ministry/Division/Department concerned will fill Part
VIII, if any adverse remarks are recorded in the report.
3. Assessment in the ACR should be confined to the work done by the officer
reported upon during the period covered by the report.
4. Reporting Officer is expected to counsel the officer being reported upon about
his weak points and advise him how to improve. Adverse remarks should normally be
recorded when the Officer fails to improve despite counselling.
5. The ACR form should be filled in a neat and tidy manner. Cuttings/erasures
should be avoided and must be initialled, where made.
6. The ratings in Part II, III, IV & VI should be recorded by initialling the appropriate
box.
7. For uniform interpretation of qualities, etc., listed in Parts II, III & IV the two
extreme shades are mentioned against each item. For example an exceptionally bright
officer with excellent comprehension will be rated AI in Intelligence (box I of Part II).
A dull and slow officer will merit a D rating. A, B & C ratings will denote shades
between the above two extremes.
1.20
CHAPTER I
8. The ratings should be clear and given in one of the boxes provided for the
purpose in Parts II, III, IV & VI. Do not grade an officer between two shades i.e.
between Very Good and Good or Average or Average and Below Average.
9. The Countersigning Officers should weigh the remarks of the Reporting Officer
against his personal knowledge of the officer being reported upon compare him with
other officers of the same grade working under different Reporting Officers but under
the same Countersigning Officer and then give his overall assessment in Part VI and
remarks in Part VII (a). In certain categories of cases remarks of a Second
Countersigning Officer may also be required to be recorded. The Establishment
Division will identify such cases, from time-to-time and also designate an officer as the
Second Countersigning Officer for each category. The Second Countersigning Officer
will record his remarks in Part VII (b).
10. If the Countersigning Officer differs with the grading or remarks given (in parts
other than Part VI) by the Reporting Officer he should score it out and give his own
grading in red ink. In Part VI he is required to give his own assessment in addition to
that of the Reporting Officer.
11. The Countersigning Officer should underline, in red ink, remarks which in his
opinion are adverse and should be communicated to the officer reported upon.
1.21
CHAPTER I
145. Performance Evaluation Report for Officers in (BPS-17 & 18) and (BPS-19 & 20)
should be in the following forms:
FORM A. 145
CERTIFICATE
Certified that I
(Name of Officer) Personnel Number (if allotted)
have on Submitted my
(Group/Service) (BPS) (Date)
Performance Evaluation Report for the period
to
(Name/Designation of Countersigning Officer)
My Countersigning officer is
Signatures
Designation / Department
Note:- This certificate is required to be dispatched by the officer being reported upon to the
Officer Incharge entrusted with the maintenance of his/her C.R dossier on the same date the
PER is forwarded to his/her reporting officer.
1.22
CHAPTER I
FORM A. 145 (I)

S-121-G (i)
FOR OFFICERS IN BPS 17 & 18 CONFIDENTIAL
GOVERNMENT OF PAKISTAN
Ministry/Division/ Service/Group
Department/Office
FOR THE PERIOD 20 TO 20
PART I
(TO BE FILLED IN BY THE OFFICER REPORTED UPON)
1. Name (in block letters)
2. Personnel number
3. Date of birth
4. Date of entry in service
5. Post held during the period (with BPS)
6. Academic qualifications
7. Knowledge of languages (Please indicate proficiency in speaking (S), reading (R) and
writing (W)
8. Training received during the evaluation period
Name of course attended Duration with dates Name of institution and country
9. Period served
(i) In present post (ii) Under the reporting officer
1.23
CHAPTER I
PART II
1. Job description
2. Brief account of performance on the job during the period supported by

statistical data where possible. Targets given and actual performance against
such targets should be highlighted. Reasons for shortfall, if any, may also be
stated.
PART III
(EVALUATION BY THE REPORTING OFFICER)
The rating in Part III should be recorded by initialing the appropriate box.
The ratings denoted by alphabets are as follows:
A Very Good, B Good, C Average, D Below Average
For uniform interpretation of qualities, two extreme shades are mentioned

against each quality.
A B C D
1. Intelligence
Dull; slow
Exceptionally bright; excellent comprehension
2. Confidence and will power

Uncertain; hesitant
Exceptionally confident and resolute
3. Acceptance of responsibility
Reluctant to take
Always prepared to take on responsibility even on responsibility
in difficult cases will avoid it
whenever possible.
1.24
CHAPTER I
4. Reliability under pressure Confused and

easily frustrated
Calm and exceptionally reliable at all times even under normal
pressure.
5. Financial responsibility
Irresponsible
Exercises due care and discipline
6. Relations with
i) Supervisors
Cooperative and trusted Un-cooperative

ii) Colleagues
Works well in a team Difficult colleague

iii) Subordinates
Discourteous and
Courteous and effective; encouraging intolerant;
7. Behaviour with public
Courteous and helpful Arrogant,

discourteous and
indifferent
8. Ability to decide routine matters
Logical and decisive Indecisive;

vacillating
9. Knowledge of relevant laws, rules,
regulations, instructions and procedures
Exceptionally well informed, Ignorant and

keeps abreast of latest developments Uninformed
PART IV
(REPORTING OFFICERS EVALUATION)
1. Please comment on the officers performance on the job as given in Part II (2)
with special reference to knowledge of work, quality and quantity of output.
How far was the officer able to achieve targets? Do you agree with what has
been stated in Part II (2)?
2. Integrity (Morality, uprightness and honesty)
1.25
CHAPTER I
3. Pen picture with focus on the officers strengths and weaknesses not covered
in Part III (Weakness will not be considered as adverse entries unless intended to be treated
as adverse).
4. Special aptitude
5. Recommendations for future training
6. Overall grading
Reporting officer Countersigning officer
(i) Very Good

(ii) Good
(iii) Average
(iv) Below Average
7. Fitness for promotion
Reporting officer Countersigning officer
(i) Fit for promotion

(ii) Recently promoted/ appointed.
Assessment premature.
(iii) Not yet fit for promotion
(iv) Unlikely to progress further
Name of the reporting officer _______________________ Signature__________________

(Capital letters)______________________________________
Designation______________________________________ Date______________________
1.26
CHAPTER I
PART V
(REMARKS OF THE COUNTERSIGNING OFFICER)
1. How well do you know the officer? If you disagree with the assessment of the
reporting officer, please give reasons
2. Evaluation of the quality of assessment made by the reporting officer
Exaggerated Fair Biased
Name of the countersigning officer Signature_____________

(Capital letters)___________________________________________
Designation___________________________________________ Date_________________
PART VI
REMARKS OF THE SECOND COUNTERSIGNING OFFICER (IF ANY)
Name ____________________________________________Signature_________________
Designation_______________________________________ Date_____________________
GUIDELINES FOR FILLING UP THE PER
After initiating their PERs, the officers under report should immediately fill up the detachable
certificate giving names of the RO/CO and send the same to the Officer Incharge of their respective
confidential records. The exercise will ensure proper follow-up of the pending performance
evaluation reports by the concerned Ministry/Division/Provincial Government etc.
Forms should be filled in duplicate. Parts I and II are to be filled by the officer under report and
should be typed. Parts III and IV will be filled by the Reporting Officer while the
Countersigning/Second Countersigning Officers will fill Parts V and VI respectively. The ratings in
Part III should be recorded by initialling the appropriate box.
Each Division, Department, autonomous body and office etc. is required to prepare specific job
descriptions giving main duties of each job to be mentioned in Part-II (1). The job descriptions may
be finalized with the approval of the Head of the Organization or any person authorized by him.
1.27
CHAPTER I
The officer under report should fill Part II (2) of the form as objectively as possible and short term and
long term targets should be determined/assigned with utmost care. The targets for each job may be
formulated at the beginning of the year wherever possible. In other cases, the work performed during
the year needs to be specifically mentioned.
Assessment by the Reporting Officers should be job-specific and confined to the work done by the
officer during the period under report. They should avoid giving a biased or evasive assessment of
the officer under report, as the Countersigning Officers would be required to comment on the quality
of the assessment made by them.
The Reporting Officers should report their assessment in Part IV through comments against each
characteristic. Their opinions should represent the result of careful consideration and objective
assessment so that, if called upon, they could justify the remarks/comments. They may maintain a
record of the work done by the subordinates in this regard.
The Countersigning Officers should weigh the remarks of the RO against their personal knowledge of
the officer under report and then give their assessment in Part V. In case of disagreement, the
Countersigning Officers should give specific reasons in Part V. Similarly, if the Countersigning
Officers differ with the grading or remarks given by the Reporting Officer in Part III they should score
it out and give their own grading by initialling the appropriate box.
The Countersigning Officers should make an unbiased evaluation of the quality of the performance
evaluation made by the RO by categorizing the reports as exaggerated, fair or biased. This would
evoke a greater sense of responsibility from the reporting officers.
The Countersigning Officers should underline, in red ink, remarks which in their opinion are adverse
and should be communicated to the officer reported upon. All adverse remarks whether remediable
or irremediable should be communicated to the officer under report, with a copy of communication
placed in the CR dossier. Reporting Officers should ensure that proper counselling is given to the
officer under report before adverse remarks are recorded.
The Reporting and Countersigning Officers should be clear, direct, objective and unambiguous in
their remarks. Vague impressions based on inadequate knowledge or isolated incidents should be
avoided.
Reports should be consistent with the pen picture and overall grading.
IMPORTANT
Parts I and II of the PER should be duly filled and dispatched to the Reporting Officer not later than
the 15th of January. The ROs should forward the report to the Countersigning Officer within two
weeks of receipt after giving their views in Parts III and IV. The COs should then finalize their
comments in Part V within two weeks of receipt of PER. The Second Countersigning Officers, if any,
should also complete their assessment within a period of two weeks.
Name and Designation of Reporting/Countersigning Officers should be clearly written. Comments
should be legible and in the prescribed format and which can be easily scanned.
Personnel Number is to be filled in by the officer under report, if allotted.
Proforma has been devised in English/Urdu to provide flexibility to RO/CO in the choice of language.
1.28
CHAPTER I
FORM A. 145(ii)
CERTIFICATE
Certified that I
(Name of Officer) Personal Number (if allotted)
have on Submitted my
(Group/Service) (BPS) (Date)
Performance Evaluation Report for the period
to
My Countersigning officer is
Signatures
Designation / Department
Note:- This certificate is required to be dispatched by the officer being reported upon to the
Officer Incharge entrusted with the maintenance of his/her C.R dossier on the same date the
PER is forwarded to his/her reporting officer.
1.29
CHAPTER I
FORM A.145(ii)
S-121-G (ii)
FOR OFFICERS IN BPS 19 & 20 CONFIDENTIAL
GOVERNMENT OF PAKISTAN
Ministry/Division/ Service/Group
Department/Office
FOR THE PERIOD 20 TO 20
PART I
1. Name (in block letters)

2. Personnel number
3. Date of birth
4. Date of entry in service
5. Post held during the period (with BPS)

6. Academic qualifications
7. Knowledge of languages (Please indicate proficiency in speaking (S), reading (R) and
writing (W)
8. Training received during the evaluation period (Training courses attended earlier, if
any, may please be listed separately on the back page of the report)
Name of course attended Duration with dates Name of institution and country
9. Period served
(i) In present post (ii) Under the reporting officer
1.30
CHAPTER I
PART II
1. Job description
2. Brief account of achievements during the period supported by statistical data

where possible. Targets given and actual performance against such targets
should be highlighted. Reasons for shortfall, if any, may also be stated.
PART III
(REPORTING OFFICERS EVALUATION)
1. Please comment on the officers performance on the job as given in Part II (2)
with special reference to knowledge of work, ability to plan, organize and
supervise, analytical skills, competence to take decisions and quality and
quantity of output. How far was the officer able to achieve targets? Comment
on the officers contribution, with the help of statistical data, if any, in the
overall performance of the organization. Do you agree with what has been
stated in Part II (2)?
2. Integrity (Morality, uprightness and honesty)
3. Pen picture including the officers strengths and weaknesses with focus on
emotional stability, ability to work under pressure, communication skills and
interpersonal effectiveness (Weakness will not be considered as adverse entries unless
intended to be treated as adverse).
4. Area and level of professional expertise with suggestions for future posting
5. Training and development needs
6. Overall grading
Very Below
Good Average
Good Average
7. Fitness for promotion Comment on the officers potential for holding a higher
position and additional responsibilities
1.31
CHAPTER I
Name of the reporting officer _______________________ Signature__________________

(Capital letters)______________________________________
Designation______________________________________ Date______________________
PART IV
(REMARKS OF THE COUNTERSIGNING OFFICER)
1. How often have you seen the work of the officer reported upon?
Very
Frequently Rarely Never
Frequently
2. How well do you know the officer? If you disagree with the assessment of the
reporting officer, please give reasons
3. Overall grading
Very Below
Good Average
Good Average
4. Recommendation for promotion (Comment on the officers potential for
holding a higher position and additional
responsibilities)
5. Evaluation of the quality of assessment made by the reporting officer
Exaggerated Fair Biased
Name of the countersigning officer Signature_____________

(Capital letters)___________________________________________
Designation___________________________________________ Date_________________
1.32
CHAPTER I
PART V
(REMARKS OF THE SECOND COUNTERSIGNING OFFICER (IF ANY))
Name ____________________________________________Signature_________________
Designation_______________________________________ Date_____________________
GUIDELINES FOR FILLING UP THE PER
After initiating their PERs, the officers under report should immediately fill up the detachable
certificate giving names of the RO/CO and send the same to the Officer Incharge of their respective
confidential records. The exercise will ensure proper follow-up of the pending performance
evaluation reports by the concerned Ministry/Division/Provincial Government etc.
Forms should be filled in duplicate. Parts I and II are to be filled by the officer under report and
should be typed. Parts III will be filled by the Reporting Officer while the Countersigning/Second
Countersigning Officers will fill Parts IV and V respectively.
Each Division, Department, autonomous body and office etc. is required to prepare specific job
descriptions giving main duties of each job to be mentioned in Part-II (1). The job descriptions may
be finalized with the approval of the Head of the Organization or any person authorized by him.
The officer under report should fill Part II (2) of the form as objectively as possible and short term and
long term targets should be determined/assigned with utmost care. The targets for each job may be
formulated at the beginning of the year wherever possible. In other cases, the work performed during
the year needs to be specifically mentioned.
Assessment by the Reporting Officers should be job-specific and confined to the work done by the
officer during the period under report. They should avoid giving a biased or evasive assessment of
the officer under report, as the Countersigning Officers would be required to comment on the quality
of the assessment made by them.
The Reporting Officers should report their assessment in Part III through comments against each
characteristic. Their opinions should represent the result of careful consideration and objective
assessment so that, if called upon, they could justify the remarks/comments. They may maintain a
record of the work done by the subordinates in this regard.
The Reporting Officers should be careful in giving the overall and comparative gradings. Special care
should be taken so that no officer is placed at an undue disadvantage.
The Countersigning Officers should weigh the remarks of the RO against their personal knowledge of
the officer under report, compare him with other officers of the same grade working under different
Reporting Officers, but under the same Countersigning Officer, and then give their overall assessment
of the officer. In case of disagreement with the assessment done by the Reporting Officer, specific
reasons should be recorded by the Countersigning Officers in Part IV (2).
The Countersigning Officers should make an unbiased evaluation of the quality of the performance
evaluation made by the RO by categorizing the reports as exaggerated, fair or biased. This would
evoke a greater sense of responsibility from the reporting officers.
1.33
CHAPTER I
The Countersigning Officers should underline, in red ink, remarks which in their opinion are adverse
and should be communicated to the officer reported upon. All adverse remarks whether remediable
or irremediable should be communicated to the officer under report, with a copy of communication
placed in the CR dossier. Reporting Officers should ensure that they properly counsel the officer
under report before adverse remarks are recorded.
The Reporting and Countersigning Officers should be clear, direct, objective and unambiguous in
their remarks. Vague impressions based on inadequate knowledge or isolated incidents should be
avoided.
Reports should be consistent with the pen picture, overall grading and comparative grading.
IMPORTANT
Parts I and II of the PER should be duly filled and dispatched to the Reporting Officer not later than
the 15th of January. The ROs should forward the report to the Countersigning Officer within two
weeks of receipt after giving their views in Parts III. The COs should then finalize their comments in
Part IV within two weeks of receipt of PER. The Second Countersigning Officers, if any, should also
complete their assessment within a period of two weeks.
Name and Designation of Reporting/Countersigning Officers should be clearly written. Comments
should be legible and in the prescribed format and which can be easily scanned.
Personnel Number is to be filled in by the officer under report, if allotted.
Proforma has been devised in English/Urdu to provide flexibility to RO/CO in the choice of language.
Comparative grading only applies to officers falling in very good, good and average categories. This
grading would not apply to anyone falling in below average category in Part III (6).
1.34
CHAPTER I
146. Confidential Report on Non-gazetted staff should be in the following form:
FORM A. 146
CONFIDENTIAL REPORT FORM
JUNIOR AUDITORS/COMPUTER OPERATORS
PAKISTAN RAILWAYS ACCOUNTS DEPARTMENT

ANNUAL
REPORT FOR THE PERIOD FROM to
SPECIAL
PART-I
Name Date of birth
Designation Grade Pay
Date of entry into Date of appointment
Govt. service to the present grade.
Qualifications
Training courses,
attended, if any.
Nature of duties on
which employed.
PART-II
A. PERFORMANCE AI A B C D Remarks
1. Referencing and copies of notes and
correspondence
2. Keeping of files and papers in tidy condition
3. Maintenance of records including recording and
indexing
4. Skill in noting and drafting, where applicable
5. Other duties, e.g., Cashier duties, preparation of
bills, statements and returns, etc.
6. Other Clerical duties, e.g., typing, diary/dispatch,
disbursement of cash statements/returns.
7. Regularity and punctuality in attendance
8. Standard of work
(a) Quality
(b) Out-put
B. PERSONAL TRAITS
9. Intelligence
10. Perseverance and devotion to duty
11. Co-operation and tact
12. Amenability to discipline
13. Integrity
14. Trust-worthiness in confidential and secret Yes No
matters
Note.The rating should be recorded by initialing the appropriate box:
AI Very Good; A Good; B Average; C Below Average; D Poor.
1.35
CHAPTER I
PART-III
GENERAL ASSESSMENT.
(Appraise in the present grade by initialing the appropriate column below.)
Very Good Good Average Below Average Poor Special aptitude, if any
PART-IV
SUITABILITY FOR PROMOTION.
(Initial the appropriate box below.)
(a) Recommended for accelerated promotion
(b) Fit for promotion
(c) Recently promoted/appointed, consideration for promotion premature
(d) Not yet fit for promotion
(e) Unfit for further promotion
(f) Fitness for retention after 25 years service Fit Unfit
PEN-PICTURE
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
Dated_______________20 Official Stamp. Signature, Name and Designation of

Reporting Officer.
1.36
CHAPTER I
PART-V
REMARKS OF THE COUNTERSIGNING OFFICER.
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
Dated_______________20 Official Stamp. Signature, Name and Designation.
A. INSTRUCTIONS FOR MINISTRIES, DEPARTMENTS, ETC.
1. The reports will be initialed by the Branch/Section Officer incharge and will be countersigned
by the next higher officer, both being concerned with the work of the person reported upon.
2. When an adverse remark is made in the confidential report of the official reported upon, a
copy of the whole report should be furnished to him at the earliest opportunity and in any case within
one month from the date the report is countersigned with a memorandum a copy of which should be
signed and returned by him in acknowledgement of the report and be in turn placed in the character roll
for record. A serious view should be taken of any failure on the part or the official concerned to furnish a
copy of the report containing adverse remarks to the person reported upon.
3. The officials making representations against adverse remarks recorded in their confidential
reports should not make any personal remark or remarks against the integrity of the reporting officers.
Violation of this rule will be considered misconduct and will also render the representation liable to be
summarily rejected.
4. When a report is built upon or the individual opinions of the reporting and countersigning
officers it is only the opinion as accepted by the latter which should be communicated.
5. Remarks in case where the reporting/countersigning officer suspends judgment should not be
communicated.
6. Any remarks to the effect that the person reported upon has or has not taken steps to remedy
the defects pointed out to him in a previous year should also be communicated.
7. The adverse remarks should be communicated by the senior officer incharge of establishment
matters to the Ministry/Division/Department/Office concerned.
8. Annual Confidential Report containing adverse remarks should not be taken into consideration
until they have been communicated following rule A-2 above and a decision taken on the representation,
if any, of the person reported upon.
B. INSTRUCTIONS FOR THE OFFICERS RESPONSIBLE FOR THE CUSTODY OF CHARACTER

ROLES.
1. Arrange for the completion of the routine part of the form and send it to the reporting officer
concerned.
2. On receipt of the completed form from the reporting officer submit it along with relevant
character roll to the countersigning officer concerned.
3. Go through each report carefully in order to see if there are any adverse remarks underlined in
red ink. If so, arrange to have them communicated to the person concerned immediately with the
Direction that his representation, if any should be submitted within a fortnight of the receipt of those
remarks by him.
1.37
CHAPTER I
4. Arrange to obtain a decision on the representation, if any and communicate it to the official
concerned within the month. Place a copy of the decision in the dossier.
5. Keep the duplicate as well as the original copies of the confidential reports in your office.
6. If an official has been receiving adverse remarks for two successive years from the same
reporting officer, take up the question of placing him under another reporting officer.
C. INSTRUCTIONS FOR THE REPORTING OFFICERS.
1. While reporting on your subordinates:--

(i) Be as objective as possible.
(ii) Be as circumspect as possible.
(iii) Be clear and direct, not ambiguous or evasive in your remarks.
(iv) Avoid exaggeration and gross understatement.
2. State whether any of the defects reported have already been brought to the notice of the
person concerned and also whether he has or has not taken steps to remedy them.
3. Fill his form in duplicate and affix your signature in both, at the end of the general remarks.
4. After remarking relevant entries send the form to the officer responsible for the custody of the
character roll.
D. INSTRUCTIONS FOR THE COUNTERSIGNING OFFICERS.

1. Weigh the remarks of the reporting officer against (a) your personal knowledge, if any, of the
person reported upon; (b) the previous reports in his character role and then give your own remarks at the
end of the report.
2. If you consider that a particular remark of the reporting officer is wrong and should be
expunged, score it out in red ink, initial the scoring and add any other remarks which you may consider
appropriate. If you do not wholly agree with a remark give your own remark either against the relevant
entry or at the end of the report.
3. See whether any adverse remarks were communicated to the person concerned in a previous
year and if so, whether or not he has taken steps to remedy the defects pointed out to him. Comment on
this aspect unless the reporting officer has already done so.
4. Underline in red ink remarks which in your opinion, are adverse and should be
communicated to the person reported upon. Please see also instructions 2 and 4 to 6 under A.
Instructions for Ministries, Departments etc.
5. After countersigning the form return it to the officer responsible for the custody of the
character role.
147. Performance Evaluation Report on Assistant Accounts Officer, Inspector Coaching

and Goods, Inspector Store Accounts & Divisional Pay Master considered fit for
promotion to Accounts Officer Rank. Performance Evaluation Report [A.145(i)] on each
Assistant Accounts Officer, Inspector of Coaching and Goods Accounts, Inspector of
Stores Accounts and Divisional Pay Master considered fit for promotion to the rank of
Accounts Officer should be kept strictly confidential in the office of Financial Adviser
and Chief Accounts Officer. Reports on the work of any individual once reported as fit
for promotion to the rank of Accounts Officer should continue to be sent in subsequent
years even though the Financial Adviser and Chief Accounts Officer may change his
opinion about his ability. A confidential list of such persons should, therefore, be kept
in each Accounts Office.
1.38
CHAPTER I
148. Register of Valuable and Secret Documents. A manuscript register should be

maintained in each Accounts Office detailing all keys and valuable and secret
documents in the personal charge of the Accounts Officer. At the time of transfer, the
relieved Accounts officer should hand over to his successor all the articles detailed in
the register and report to his immediate superior that he has done so. This report should
be countersigned by the relieving officer, who should also sign the list in the register in
token of his having received all the articles specified therein.
149. Transfer of Charges Handingover Notes. When an Accounts Officer is being

relieved either permanently or temporarily of the charge of office, he should prepare
Handing-over Notes for the information and guidance of his successor. Through these
Notes, he should bring to the notice of his successor any points of importance in
connection with the working of the office and any cases or items of work which are
pending and likely to call for his special attention or scrutiny. The relieved officer is
expected to place the result of his special knowledge and experience of the office at the
disposal of his successor, in order that the latter may not start handicapped by
ignorance of the state of the office or of such matters as require his special and personal
supervision, and that as far as possible any breach of continuity in procedure or
practice may be avoided in regard to cases and matters actually under settlement.
150. The Handing-over Notes should be given to the relieving officer, who should
submit a copy thereof, with the advice of his having assumed charge, to his immediate
superior. It will be the duty of the relieving officer to make a preliminary examination of
the state of affairs as mentioned in these Notes at the time of relief, and within the span
of three months to make a report to his immediate superior of the action taken by him
thereon. Any omission or incorrectness noticed in the Handing-over Notes should also
be reported by the relieving officer to his immediate superior within three months.
1.39
CHAPTER II
BILLS
C O N T ENT S
INTRODUCTORY 2.1 201
BILLS PAYABLE PROCEDURE FOR PAYMENT 2.1 202
ARRANGING FUNDS 2.1 203
REGISTRATION OF BILLS 2.1 2.2 204 205
ACCOUNTS ENFACEMENT ON BILLS 2.2 2.3 206
ABSTRACTS OF BILLS PASSED 2.3 2.4 207 208
REQUISITION FOR CHEQUES 2.4 2.5 209 210
ABSTRACTS OF ALLOCATION 2.5 2.6 211 212
STATEMENT OF UNCHECKED BILLS 2.6 213
AUTHORITIES FOR PAYMENTS 2.7 214 217
SUPPLY OF SPECIMEN SIGNATURES TO STATE BANK OF 2.7 218

PAKISTAN
CHEQUES 2.7 2.8 219 220
BILL FORM 2.8 221
BILLS RECOVERABLE REGISTER 2.9 222
7
CHAPTER II
BILLS
201. Introductory. The document through which a claim is preferred is referred to as a

Bill in this Code. Bills which are payable by the Pakistan Railways are referred to as
Bills payable and those which are recoverable as Bills recoverable.
Bills Payable
202. Procedure for Payment. All payments of bills on an open line will, as a rule, be
arranged for by the Accounts Officer by issuance of cheques in the name of concerned
party or in case of cash payment through the Pay Department in accordance with the
detailed rules laid down in Chapter IX. The funds required for disbursements will be
obtained by cheques drawn on the State Bank of Pakistan.
NOTE. All payments of bills on an open line will, as a rule, be arranged for by the Accounts Officer
through cheques direct to the parties. Payments in cash are to be routed through Pay Department in
accordance with the detailed rules laid down in chapter IX. The funds required for disbursement will be
obtained by cheques drawn on the State Bank of Pakistan.
203. Arranging Funds. The State Bank of Pakistan will make payments of cheques as
issued by the officers authorized by the Financial Adviser and Chief Accounts Officer to
issue cheques. Payments will be made subject to the availability of budget.
204. Registration of Bills. All bills requiring settlement by cash payments should, as they
are received for internal check be entered in the Register of Bills (A. 204) and should be
numbered in the consecutive order, the date of receipt being entered upon them. The
number thus allotted to each bill will be referred to as the Accounts Bill Number or
briefly as A.B. No.. After a bill has been checked, the amount for which it has been
passed in internal check will be entered in the column of the register (A. 204) provided
for the purpose. The register will be so kept that the particulars of all bills received
during each month are shown distinctly.
2.1
CHAPTER II
BILLS
FORM A. 204
REGISTER OF BILLS RECEIVED FOR INTERNAL CHECK

Departmental No. and date of
Initials of clerk receiving bill.

Accounts Bill No. (A.B. No.).
No. & date of form A. 207 in

Amount admitted in internal
receiving the bill for record.

Date of return of bill by Pay
Head of Account to which

Signature of record clerk
Date of internal check.
which bill is included.

From whom received.
expenditure relate.
Particulars of bills.
Date of receipt.
Remarks.
Amount.
Master.
check.
bill.
1 2 3 4 5 6 7 8 9 10 11 12 13 14
205. Bills received with the Settlement Account sent by the various Provincial
Accountants General and other Federal Departments Accounts Officers should not be
entered in the Register of Bills (A. 204). Such bills are liquidated through the Settlement
Accounts.
206. Accounts Enfacement on Bills. All bills entered in the Register of Bills (A. 204)
should be passed on to the sections of the Accounts Office concerned for internal
check. On the completion of *internal check, the bills should be enfaced showing the
amount for which the claim in each case has been admitted by the Accounts Officer,
the total amount deducted and the net amount payable. The allocation of the charge
represented by the bill and of the credit, if any deduction is made through it, should be
entered near the Accounts Office enfacement on a bill. The Accounts Office
enfacement on bills should be in form A. 206. In the case of bills which have to be
discharged through another Accounts Office (c.f. paragraph 214) the words Not to be
included in A. 207 should be distinctly written above the enfacement.
*
In the case of bills under the post-check system, internal check is conducted not at the time of passing
for payment but after payment, vide rules in paragraphs 318 and 319.
2.2
CHAPTER II
BILLS
FORM A. 206
ACCOUNTS ENFACEMENT ON PASSED BILLS
Accounts Bill No....... Dated...

Passed for Rupees. Included in Form A. 207.
Less deduction Rupees... No Dated
Net amount payable Rupees..
Chargeable to Account Head.. Signature.
Designation of Accounts Officer
Passing the bill.
207. Abstracts of Bills Passed. The bills passed by the Accounts Officer for payment (i.e.
the bills which require to be discharged by cash or cheque) should be posted into the
Abstract of Bills passed (A.207). The narration of entries in the Abstract of Bills Passed
(A.207) should be sufficiently full and clear to obviate the necessity of reference to the
vouchers. The object of this Abstract is to reduce as much as possible the number of
cheques to be drawn each day and to present in a condensed form to the officer who
has to sign the cheques, the various bills passed by an Accounts Officer. It should give
the particulars of each bill, the amounts drawn and passed, the deductions recoverable
and the net amount to be paid. It should also show the details of cheques to be drawn
as regards the Offices of State Bank of Pakistan and payee and the allocation of charges.
The Abstract should be checked with the connected bills and signed by the Accounts
Officer. As a safeguard against the inclusion of a bill in more than one Abstract, the
enfacement on a bill included in an Abstract should be crossed off by the Accounts
Officer signing the Abstract (A. 207).
FORM A. 207
SECTION. No.. ABSTRACT OF BILLS PASSED FOR

PAYMENT ON THE ..
First Page
Departmental A. B.
Net
No. Rendered Brief Amount Account
Deduction amount
and by particulars passed Head
No. Date payable
date
2.3
CHAPTER II
BILLS
Second Page
State Bank Transfers Revenue and
A. B. No. Payables Deposits Total
of Pakistan Railways Abstracts so on
Debits ..
Total debits . .
Credits ..
Total credits . .
Third Page
Passed for Rupees..

Deductions Rupees
Net Amount Payable Rupees
..Junior Auditor. Assistant Accounts Officer.

Signature and designation of officer
signing the Abstract.
DETAILS OF CHEQUES TO BE DRAWN
Office of State
Amount Total of Cheque
In whose A. B. No. Bank of Pakistan
of each each No. and Remarks
favour and date on which cheque
item cheque date
is to be drawn
Total
208. The Abstracts of Bills Passed (A. 207) should be numbered consecutively for each
month and these numbers should be quoted in all records in which the Abstracts are
referred to. The Abstracts of each week, fortnight or month should, after their return
from the Pay Master, be bound together and carefully preserved so as to form a
permanent record of bills passed for payment. This record should be treated as a
subsidiary book to the Daily Abstract of Cash Transactions (A.1103).
209. Requisition for Cheques. The cheques required to be issued as shown on the
third page of the Abstract of Bills (A. 207) should be classified, by State Bank of
Pakistan, in form A. 209, Requisition for Cheques. This form duly filled in, together with
the signed Abstracts (A.207) should be submitted with the cheques prepared in
accordance with the details furnished on the third page of the Abstract to the officer
authorized to sign cheques. The officer signing the cheques should not only satisfy
himself that cheques have been correctly drawn in all respects, but, should also check
2.4
CHAPTER II
BILLS
the correctness of the entries in the Requisition for Cheques (A.209) which is used as a
voucher for posting the General Cash Book (A.1103). He should cross off the
enfacements on the third page of the signed Abstracts of Bills (A.207) to ensure that
cheques are not prepared more than once for the same Abstracts.
FORM A. 209
REQUISITION FOR CHEQUES
Lahore Karachi And so on
No. of Abstract.
Deduction.
Amount of
Cheque No.
Cheque No.
Cheque No.
cheque.
Total.
Amount.
Amount.
Amount.
Total cheques drawn for the day
Total cheques drawn up to the day

during the month
Total cheques drawn up to the day
during the year
210. All cheques issued by the Accounts Office in respect of bills passed for payment
should be sent to the Pay Master with the connected bills, Abstracts of Bills (A. 207) and
Requisition for Cheques (A. 209), for arranging payment (see paragraph 941). Before
passing on the bills and the connected documents to the Pay Master for arranging
payments, columns 8 to 10 of the Bill Register (A. 204) should be posted. The Pay
Master will, after making the necessary entries in his Cash Book (A 941), return the
Abstracts of Bills and Requisition for Cheques to the Accounts Office for record.
211. Abstracts of Allocation. The allocation (debits and credits) entered on the Accounts
enfacement (A. 206) on bills passed for payment should be abstracted in an Abstract of
Allocation, form A. 211. A separate Abstract of Allocation should be prepared for each
form A.207.
212. The totals of the several Abstracts of Allocation (A. 211) compiled in a day should
be consolidated into one form, A. 212. From this Consolidated Daily Abstract (A. 212),
which should be totalled at the end of the day, the Daily Abstract of Cash Transactions
(A. 1103) will be posted. The object of the Daily Abstract of Allocation (A. 212) is to
reduce to a minimum the postings in the Daily Abstract of Cash Transactions (A. 1103).
The Daily Abstract of Allocations (A. 212) should bear the date of preparation.
2.5
CHAPTER II
BILLS
FORM A. 211
FORM A. 212
ABSTRACT OF ALLOCATION/CONSOLIDATED DAILY ABSTRACT
Heads of Accounts
No. of Accounts Bills form A. 207
Total
Rupees
Debits . . .. ..
Total debits . .
Credits . . .. ..
Total credits . .
NOTE.Forms A. 211 and A. 212 are identical.
213. Statement of Unchecked Bills. It is essential that all claims against the Pakistan
Railways should be promptly checked and discharged. With a view to ensure that no
delays occur without the knowledge of the Accounts Officer in checking and passing
bills for payment, a statement (A. 213) should be prepared from the Register of Bills (A.
204) on the 11th, 21st and the last day of each month, of bills received up to the 1st,
11th and 21st, respectively, but not passed up to the date of the preparation of the
statement. A separate statement should be compiled for each section of the office to
which bills have been sent for internal check. On these statements (A. 213), which
should be dealt with expeditiously by the sections concerned reasons for the delay in
passing the bills should be noted and submitted to the Assistant Accounts Officer of the
section for scrutiny, and remarks where necessary. They should then be submitted for
the information of the Accounts Officer.
FORM A. 213
STATEMENT OF UNCHECKED BILLS
Entry in the Register of Accounts
By whom Brief Why
Bills (A. 204) Amount Officers
rendered particulars unchecked
No. Date. Remarks
2.6
CHAPTER II
BILLS
214. Authorities for Payments. An Accounts Officer may, if necessary or expedient,

arrange to discharge a bill or liability admitted in internal check through another
Accounts Officer. In such case, an authority for payment should be issued by the former
to the latter Accounts Officer. The power to issue authorities for payment to other
Accounts Officer, whether in the form of letters, e-mail/fax or enfacements on vouchers
may, at his discretion, be delegated by an Accounts Officer in charge of an office to
some selected Assistant Accounts Officers under him.
215. The Accounts Officer or the officer empowered by him should, when authorizing
any payments, stamp with a special seal the document to which he affixes his signature
as an authority to pay. These special seals should remain in the custody of officer
himself and specimen impressions, duly attested should be supplied to all other
Accounts Offices. When any change occurs among the Accounts Officers or the officers
empowered to issue authorities for payments, the fact should be intimated and the
specimen signature sent to other Accounts Offices. The specimen signature when
forwarded on a sheet of paper other than the forwarding letter itself, should be attested
by the officer signing the forwarding letter.
216. The arrangement prescribed in the above paragraph should be observed not only
among all Pakistan Railways Accounts Offices
217. When dealing with an authority for payment, the Assistant Accounts Officer or
Accountant should satisfy himself by comparison with the specimen signature on record
that the signature on it is genuine. He should also see that the authority is stamped with
the special seal of the office of issue. In the case of e-mail/fax authority the payment
should not ordinarily be made or authorized until the post copy of the e-mail/fax is
received, any case of special urgency being specially brought to the notice of the
Accounts Officer for orders.
218. Supply of Specimen Signatures to State Bank of Pakistan. The specimen signature
of all officers who are authorized by the Financial Adviser and Chief Accounts Officer
to sign cheques should be supplied to State Bank of Pakistan with which such Officers
are in account. When an officer authorized to sign cheques is relieved of that duty, the
fact should be intimated to all such Offices of State Bank of Pakistan.
219. Cheques. Detailed rules relating to preparation of cheques are prescribed in the
Pakistan Railways General Code. The stock forms of cheques should be kept locked in
the safe custody of an Accounts Officer. An account of the cheque books in stock
should be kept in a manuscript register and on each occasion a cheque book is issued
or brought into use, the manuscript register should be duly posted and got initialed by
the Accounts Officer.
2.7
CHAPTER II
BILLS
FORM A. 219
Cheque Stock Register
Cheque Signatures Date Signatures

Book No. Date of
Office of
Commenc
Serial of State Closing
ement of Senior Accounts Senior Accounts
No. Bank of of
From To Cheque Auditor Officer Auditor Officer
Pakistan Cheque
Book
Book
220. All cheques should be printed and Pakistan Railways be printed on the top in bold
letters so as to enable the State Bank of Pakistan to classify the payments correctly
against the account of the Pakistan Railways.
Bills Recoverable
221. Bill Form. All dues of Pakistan Railways should, as a rule, be realized by the issue
of bills in form A.221.
FORM A. 221/E. 1756
Bill Form
. . . . . . . . . . . . . . . . . . . . DR TO. . . . . PAKISTAN RAILWAYS
Voucher Particulars Amount Total
No. Date.
2.8
CHAPTER II
BILLS
222. Bills Recoverable Register. All bills issued should be entered in a Register of Bills
Recoverable (A.222) and numbered in consecutive order. As the dues are realized,
suitable remarks under the appropriate columns of the register should be recorded. The
register should be reviewed frequently and necessary action taken towards the
realization of the outstanding bills. Particulars of each party will be recorded on Bills
Recoverable Register separately.
FORM A. 222/E. 1757
REGISTER OF BILLS RECOVERABLE
How Reference
No.
Against paid, to journal No. of
and When
whom Amount Particulars by cash entry, C. receipt Remarks
date of realized
billed. or R. note, granted
bill.
transfer etc.
2.9
CHAPTER III
INTERNAL CHECKS
C O N T ENT S
SCOPE AND METHOD OF INTERNAL CHECK INTERNAL CHECK 3.1 301
INTERNAL CHECK OF SANCTIONS AND ORDERS 3.1 3.2 302 306
REGISTER OF SANCTIONS 3.2 307 308
INTERNAL CHECK OF DELEGATIONS OF FINANCIAL AUTHORITY 3.2 3.3 309
INTERNAL CHECK OF CONTRACTS AND AGREEMENTS 3.3 310
INTERNAL CHECK AGAINST PROVISION OF FUNDS 3.3 311 313
INTERNAL CHECK OF APPROPRIATIONS AND 3.3 3.4 314 315

REAPPROPRIATIONS
SCRUTINY OF RECEIPTS 3.4 316
INTERNAL CHECK OF EXPENDITURE PRE-CHECK AND POST- 3.4 3.5 317

CHECK
POST-CHECK SYSTEM 3.5 3.7 318 319
SCRUTINY OF EXPENDITURE 3.7 320
CHECK OF BILLS 3.8 321
POST-CHECK OF PAID VOUCHERS 3.8 3.9 322 323
INTERNAL CHECK OF DEBT AND REMITTANCE TRANSACTIONS 3.9 324
DEPOSITS 3.9 325
GENERAL PROVIDENT FUND 3.10 326
REMITTANCE TRANSACTIONS 3.10 327
INTERNAL CHECK OF CONTROL ACCOUNTS 3.10 328
8
CHAPTER III
INTERNAL CHECKS
C O N T ENT S
INTERNAL CHECK OF REFUNDS 3.10 329
INTERNAL CHECK OF WORKSHOP ACCOUNTS 3.11 330 333
INTERNAL CHECK OF STORES TRANSACTIONS 3.11 3.13 334 340
PROPRIETY OF EXPENDITURE 3.13 341 342
CHECK OF DEPARTMENTAL MANUALS 3.13 343
EXTENT OF INTERNAL CHECK 3.13 3.14 344
CHECK OF RECORDS NOT SUBMITTED TO THE ACCOUNTS 3.14 345

OFFICE
RESULTS OF INTERNAL CHECK IRREGULAR PAYMENTS AND 3.14 346

OBJECTIONS
CORRECT PREPARATION OF BILLS 3.15 347
WAIVING OF OBJECTIONS 3.15 3.17 348 349
TREATMENT OF ERRONEOUS PAYMENTS 3.17 350
OBJECTIONS RELATING TO EXPENDITURE 3.17 351
DISALLOWANCE LISTS 3.17 3.18 352
OBJECTION STATEMENTS 3.18 3.19 353 355
OBJECTION BOOK 3.19 356
SAVINGS REGISTER 3.20 357
CLASSIFICATION OF OBJECTIONS 3.21 358
POSTING OF OBJECTION BOOK 3.21 359
9
CHAPTER III
INTERNAL CHECKS
C O N T ENT S
SUBSIDIARY OBJECTION BOOK 3.21 3.22 360
REVIEW OF OBJECTION BOOKS 3.22 361 363
REGISTER OF SERIOUS IRREGULARITIES 3.22 364
REGULARIZATION OF OBJECTIONS 3.23 365
OBJECTIONS OUTSTANDING FOR OVER THREE MONTHS 3.23 366
HALF-YEARLY OBJECTIONABLE ITEMS STATEMENT 3.23 3.24 367
REPORTS TO THE MEMBER FINANCE 3.25 368
RECTIFICATION OF MISTAKES IN ACCOUNTS 3.25 369
OBJECTIONS RELATING TO RECEIPTS 3.25 370
FRAUDS & LOSSES 3.25 3.27 371 375
DISCLOSURE OF LOSSES IN GOVERNMENT ACCOUNTS 3.27 376

RECEIPTS
BUILDINGS, LAND, STORES AND EQUIPMENT 3.27 377
CASH IN HAND, WHETHER IN THE CASH OFFICE OR AS IMPREST 3.27 378

WITH GOVERNMENT / PAKISTAN RAILWAY SERVANTS
IRREGULAR OR UNUSUAL PAYMENTS 3.27 379
LOSS OF STORES 3.28 380
DISCLOSURE OF LOSSES IN THE APPROPRIATION ACCOUNT 3.28 381
10
CHAPTER III
INTERNAL CHECK
301. Scope and method of internal Check Internal Check should be conducted with
reference to:
(a) the rules and orders issued by the President the Ministry of Railways (Railway
Board), the Member Finance, General Managers of Pakistan Railways and other
subordinate authorities to whom the power to issue rules or orders has been
delegated;
(b) the instructions contained in this and other Pakistan Railways Codes and any
further instructions issued from time to time by the Member Finance, and
(c) the recognized standards of financial propriety, vide paragraph 807-G.
302. Internal Check of Sanctions and Orders. All sanctions and orders, involving
financial considerations, i.e., affecting Pakistan Railways receipts and expenditure and
establishment charges, accorded by the Secretary, the Ministry of Railways (Railway
Board) or a higher authority are sent by the Ministry of Railways (Railway Board), to the
General Manager of the Pakistan Railways, in duplicate. It is the duty of the General
Manager to make over the duplicate copies of all such sanctions and orders promptly to
the Financial Adviser and Chief Accounts Officer; and no sanction or order should be
accepted and acted upon unless it is so communicated. The exact procedure for the
communication of sanctions accorded by authorities subordinate to the Ministry of
Railways (Railway Board) may be settled by the Accounts Officers concerned in
consultation with the sanctioning authorities. There is no objection to consolidated
statements of sanctions relating to a particular class of expenditure or transactions being
accepted in lieu of copies of individual orders, provided such statements reach the
Accounts Officer in time for the internal check of the relevant transactions.
303. The scrutiny of sanctions accorded by the General Manager of Pakistan Railways
and authorities subordinate to him devolves respectively on the Financial Adviser and
Chief Accounts Officers and the Accounts Officers subordinate to him. All sanctions to
fresh expenditure (i.e., exclusive of expenditure such as that involved in the grant of
increments under the rules, grant of leave, sanction to officiating arrangements, etc.)
accorded by the General Manager, should be pre-checked by the Financial Adviser and
Chief Accounts Officer, who should advise the General Manager of all sanctions
beyond his powers. If a Financial Adviser and Chief Accounts Officer considers that a
certain expenditure requires higher sanction, but the General Managers do not accept
his views, he should take action as indicated in paragraph 110.
304. All sanctions take effect from the date of issue unless a different date is specified in
the order communicating the sanction. Statutory rules made by the President take effect
from the date of their notification in the Gazette of Pakistan, unless a different date is
specified in the rules themselves.
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305. The Accounts Officer should examine every rule, order or sanction whether issued
by the President or the Ministry of Railways (Railway Board) or any subordinate
authority in order to see:
(a) that the authority framing the rule or according the sanction is competent to do
so ;
(b) that the sanction is definite, and thus needs no reference either to the sanctioning
authority itself or to any higher authority; and
(c) that the rule, order or sanction does not contravene any general or special orders
of any higher authority.
If, in the opinion of the Accounts Officer any rule, order or sanction is open to
objection in the light of facts known to him, he should report the matter to the Member
Finance if the rule, order or sanction was issued by the President or the Ministry of
Railways (Railway Board) otherwise he should take action as indicated in paragraph
110 and 111.
306. When a sanction to expenditure received by the Accounts Officer has been
examined and admitted as regular and correct, the check of expenditure against the
sanction becomes a simple matter as it has merely to be seen that the expenditure
conforms to the provisions of the sanction. The utmost care and attention should be
devoted to the work connected with the internal check of sanctions to expenditure as,
once a sanction has been accepted in internal check, expenditure may have to be
passed against it for a length of time.
307. Register of Sanctions. All sanctions to expenditure should be noted and properly
attested in a prescribed register or other record against which the internal check of the
expenditure will be conducted, and if it is known that the charge will entail a recovery
from a third party, or such a recovery has been ordered by the sanctioning authority, a
note of the recovery due should also be made and properly attested in a record
maintained for the purpose so that it may be watched.
308. Sanctions with a long period of currency, as well as sanctions of a permanent

nature should be reviewed periodically so that, if there is any reason to think that the
administrative authority concerned should be invited to review the sanction, such
action may be taken.
309. Internal Check of Delegations of Financial Authority. All orders of delegation of

financial authority should be scrutinized carefully as, once they have been accepted,
the internal check of sanctions as well as of expenditure or other transactions may be
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conducted against them for an indefinite length of time. They should accordingly
receive the personal attention of the Accounts Officer and should be formally accepted
by him before they are admitted in internal check.
310. Internal Check of Contracts and Agreements. The rules in this connection are
contained in paragraphs 402-S and 1121-E.
311. Internal Check against provision of Funds. Internal check against provision of
Funds should be directed primarily to ascertain that the money expended has been
applied to the purpose or purposes for which the allotments of the Grants and
Appropriations specified in the Budget order and the Pink Book (Pakistan Railways-
Current Expenditure and Capital Outlay) (see paragraph 420 et seq of the Pakistan
Railways General Code) were intended to provide and that the amount of expenditure
against each Grant or Appropriation does not exceed the amount allotted.
312. The Accounts Officer has to satisfy himself that the expenditure which is being
checked falls within the ambit of a Grant or an Appropriation (accordingly as the
expenditure is Charged or Other than Charged) duly authenticated and that it is
within the sanctioned allotment under that Grant or Appropriation. Expenditure in
excess of the allotment under a Grant or Appropriation as well as expenditure not
falling within the scope or intention of any Grant or Appropriation as specified in the
Pink Book (Pakistan Railways-Current Expenditure and Capital Outlay), unless
regularized by a supplementary allotment, should be treated as unauthorized
expenditure.
313. The responsibility for watching the progress of expenditure against a Grant or
Appropriation devolves on the Executive and the Executive is ultimately responsible for
keeping the expenditure within the Grant or Appropriation. Accounts should, however,
render all legitimate assistance to the Executive in this matter and should see that
suitable and adequate arrangements exist in all departments or divisions of Pakistan
Railways for the control of expenditure.
314. Internal Check of Appropriations and Reappropriations. In addition to seeing that

expenditure against any Grant or Appropriation as a whole does not exceed the amount
allotted thereunder, the Accounts Officer has to check the orders of allotment of funds
and reappropriations within the Grants or Appropriations issued by competent
authorities. He has also to check expenditure against allotments and provision of Funds
made under the various Grants and Appropriations.
315. The Accounts Officer should scrutinize all appropriations and reappropriations
sanctioned by the competent authorities to see:
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(a) that the total amounts allotted by the executive authorities do not exceed
the Grant or Appropriation placed at the disposal of such authorities;
(b) that all appropriations and reappropriations sanctioned by subordinate

authorities are covered by the allotment placed at their disposal by higher
authority and are made by an authority specifically authorized to do so; and
(c) that reappropriations do not contravene the specific orders of higher

authority whether in the Budget orders or else-where, and do not involve a
transfer;
(i) between a Other than Charged grant and a Charged appropriation,

and
(ii) between one Other than Charged grant or Charged appropriation

and another.
316. Scrutiny of Receipts. In scrutinizing receipts, it should be seen:
(a) that the amounts due to Pakistan Railways for services rendered, supplies
made, or for any other reason, are correctly and promptly assessed and
recovered as soon as they fall due;
(b) that all receipts are properly brought into account; and
(c) that all receipts are correctly classified.
317. Internal Check of Expenditure Pre-check and Post-check. All claims against
Pakistan Railways should be checked by the Accounts Officer before payment is made.
As exceptions to this general rule, the following payments may be made before such
check, but they should all be post-checked in the Accounts Office:
(a) payments from imprest;
(b) payments from station earnings when permitted under rules (c.f. paragraph
1405-G);
(c) payments which fall due in respect of construction works, provided they are
subjected to a preliminary scrutiny by the Divisional Accountant posted by the
Accounts Officer to the construction division;
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(d) commission deducted by auctioneers from sale proceeds under their

agreement; and
(e) payments of certain classes of pay bills of open line staff specially permitted
to be made by the Financial Adviser and Chief Accounts Officers under
paragraph 318 and 319.
318. Post-check System. The Financial Adviser and Chief Accounts Officers of railway
may permit the payment of any class of pay bills before internal check, either:
(a) when the ordinary procedure of pre-check in offices under his control is
likely to lead to any delay and thereby cause any inconvenience to the staff
affected or violate any of the provisions of the extant statutes (e.g., Payment of
Wages Act), or
(b) when a system of post-check is found necessary in order that an even

distribution of work throughout the month either in the bill-preparing offices or
in the bill-checking offices under his control, or in the Pay Department, may be
ensured;
provided that the pay bills proposed to be brought under the post-check system, are
prepared by staff conversant with the relevant rules and regulations and such staff can,
in the opinion of the Financial Adviser and Chief Accounts Officers, be relied upon to
prepare the bills and payroll accurately.
319. Subject to the detailed instructions which may be prescribed by the Financial
Adviser and Chief Accounts Officer, the following procedure should be observed in
regard to pay bills:
(a) the bills should be prepared with the greatest accuracy possible, and
(b) an abstract in duplicate for each bill bringing out;
(i) the gross amount of pay or wages and allowances charged,
(ii) the deductions made, such as contributions to General Provident

Fund, Income tax, etc., and
(iii) the net amount payable.
together with a certificate to the effect that to the best of his knowledge, it is a
correct abstract of the bill which has been prepared in accordance with extant
rules and orders should be furnished by the bill-preparing officer.
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NOTE. Deleted.
(c) The original abstract should be submitted to the Accounts Officer for
arranging payment, the concerned bill being sent direct or through the Accounts
Officer, if so directed by him, to the Divisional Pay Master/Sectional Pay Master.
The forwarding endorsement on the abstract should clearly indicate the latest
date on which payment is to be made to the employees concerned. The Abstract
should be accompanied by all the deduction sheets (e.g., General Provident
Fund deduction sheets, Income tax deduction statements, etc.) pertaining to the
bill.
(d) No detailed internal check need ordinarily be exercised in the Accounts

Office before passing such abstracts for payment. Where possible, however, it
should be seen, by comparison with the corresponding bill for the preceding
month, that there is no large variation in the amount of the abstract. In cases
where the bills are passed through the Accounts Office (i.e., not passed on direct
to the Divisional Pay Master/Sectional Pay Master by the bill-preparing officers),
the gross and net amounts of the abstracts should be verified and the allocation
checked from the corresponding bills before passing the abstracts for payment.
The abstracts should be passed in the Accounts Office without any delay, so as
to furnish the Divisional Pay Master/Sectional Pay Master with the funds
necessary for making payments of the concerned bills in time.
(e) All bills under the post-check system should be prominently enfaced by
means of a rubber stamp or otherwise, as follow:
Passed on the authority of..(designation of bill-preparing

officer). Should be returned to Accounts Office for check within ten days of
receipt by the pay clerk".
(f) No payment should be made by a Sectional Pay Master on a bill under the
post-check system, until after the receipt of the corresponding abstract duly
passed by the Accounts Officer. On receipt of a passed abstract, the Sectional
Pay Master should link up the corresponding bill, if received separately by him,
and make payments on the dates specified on the abstract. The paid bills
together with the connected abstracts should be returned so as to reach the
Accounts Office within ten days of their receipt by the Sectional Pay Master.
(g) If any items included in such bills remain unpaid, the unpaid amounts should
be dealt with in the usual way, a copy of the unpaid wages list (A. 952) being
furnished to the Accounts Officer and to the authority who prepared the bill.
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(h) In the Accounts Office all bills under the post-check system should, on
receipt from the Sectional Pay Master, be subjected to all the internal checks
prescribed in the following paragraphs, and any irregularities noticed should be
promptly reported to the bill-preparing officer for regularization.
320. Scrutiny of Expenditure. All claims against Pakistan Railways should be scrutinized
with a view to see;
(a) That the expenditure or remission of revenue has been sanctioned by

competent authority and that the expenditure is incurred by an officer competent
to incur it.
(b) That all prescribed preliminaries to expenditure are observed, such as proper
estimates framed and approved by competent authority for works expenditure, a
health certificate obtained before disbursement of pay to Pakistan Railways
servant, etc.
(c) That it is covered by the grant at the disposal of the officer incurring it or by
funds reappropriated by competent authority for the purpose.
(d) That the expenditure does not contravene any rules and orders in force, or
any special or general orders issued by competent authority.
(e) That the expenditure does not involve a breach of the canons of financial
propriety.
(f) That the expenditure sanctioned for a limited period is not admitted beyond
that period without further sanction.
(g) That, in the case of recurring charges which are payable on the fulfilment of
certain conditions or up till the occurrence of a certain event, a certificate is
forthcoming from the drawing officer to the effect that the necessary conditions
have been duly fulfilled or the event has not yet occurred.
(h) That the expenditure has been properly and fully vouched and that payment
has been so recorded as to render a second claim on the same account
impossible.
(i) That the charge is correctly classified, and that, if a charge is debitable to the
personal account of a contractor, employee or other individual or is recoverable
from him under any rule or order, it is recorded as such in a prescribed account.
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321. Check of Bills. All bills should, in so far as they represent claims against Pakistan
Railways, be scrutinized as required by the preceding paragraph. They should, in
addition be checked to see:
(a) That they are in the prescribed form, are written in ink, and are in original.
(b) That they are in English, or if in other language, have been rendered into
English, that their total is given both in words and in figures, that there are no
erasures, and that any alterations in the totals are attested as many times as they
are made.
(c) That Fund and Income tax deductions have been correctly made.
(d) That they bear a certificate, wherever necessary, from the responsible officer
that the services for which the payment is claimed have been actually rendered.
(e) That, if the proof of the correctness of a claim does not accompany the bill,
e.g., the leave account of a subordinate for whom leave salary is drawn, a
certificate is furnished that the claim has been checked with the relevant
document and found correct.
(f) That if the bill is for tools or other articles of equipment for which an
inventory is prescribed, it has been certified by the responsible officer that the
necessary addition has been made in the inventory. (c.f. Chapter XX of the
Pakistan Railways Code for the Stores Department).
(g) That, in the case of pay bills, the signature of the officer drawing the bill
agrees with his specimen signature furnished to the Accounts Officer under
paragraph 1643 of the Pakistan Railways General Code.
322. Post-check of Paid Vouchers. Paid vouchers and bills on which no more payment
can be made are received from Pay Department, vide paragraph 954. On receipt of the
vouchers and bills in the Accounts Office, column 11, viz., of the Bills Register (A.204)
should be filled up, so that the bills outstanding with the Pay Master can be known and
called for in due time. In the case of vouchers relating to gratuity payments, the number
and date of the pay order should also be noted in the General Provident Fund Ledgers
of the staff concerned. Bills which have not been pre-checked should then be sorted
out and sent to the section concerned for internal check, vide paragraph 319 (h).
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323. All bills, whether under the pre-check or the post-check system, on which
payment has been made should be post-checked to see:
(a) That the acknowledgments of payments are in English, or if in any other

language, have been rendered into English.
(b) That the payment has been made to the right person, and the voucher is a full
legal acquittance for the amount due, so that a second claim against Pakistan
Railways on the same account is impossible.
(c) That vouchers are stamped, where necessary.
(d) That if the amounts are not acknowledged by the payees, a responsible
officer has certified that the payment has been made by him or in his presence.
(e) That each voucher is cancelled in some efficient and prominent way.
NOTE. Receipt stamps affixed to paid vouchers should be punched or defaced with PAID stamp.
324. Internal Check of Debt and Remittance Transactions. The general principles and
rules of internal check which govern check of expenditure apply mutatis mutandis to
disbursements under Debt and Remittance heads (see paragraph 1005). In the case of a
repayment, Accounts should check the payment against the original receipt and should
satisfy itself that the repayment is made according to the rules, regulations or orders
which govern the transactions. Similarly, in case of a payment subject to recovery,
Accounts should ascertain that the payment conforms to the authority which governs it
and has further to watch that the moneys are regularly repaid by the debtor.
325. Deposits. In the case of moneys received to be held as deposits with Pakistan
Railways, it should be examined whether such moneys can be properly credited to the
account of the railway by virtue of general or special orders of the General Manager or
higher authorities. It should also be seen that no item is credited as a deposit in the
books of account of Pakistan Railways which could be credited as a revenue receipt or
in reduction of ordinary expenditure of Pakistan Railways. In respect of repayments of
deposits, Accounts should examine that there are proper vouchers in support of the
amount repaid and should check each repayment against the original receipt either
individually or against the total credit in a particular account in order to ensure that
repayments do not exceed the amounts originally received. It is also the function of the
Accounts Department to see that balances in deposit accounts are correctly carried over
from year to year, that the balance at the close of the year in each account is
acknowledged as correct by the person or body concerned where necessary and
practicable and that any deposits remaining unclaimed for such period as have been
prescribed, vide paragraph 1121, are duly credited as receipts.
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326. General Provident Fund. The internal check of transactions pertaining to General
Provident Fund controlled by Pakistan Railways mainly consists in seeing that these
transactions conform to the rules or regulations governing the administration of Fund
and any subsidiary instructions issued thereunder. Subscriptions to a General Provident
Fund can be received only from such railway/government servants as are either
required or permitted by the rules of the Fund to subscribe to it. Having satisfied itself
on this score, Accounts should see that subscriptions and any other dues recoverable
under the rules of a duly and regularly recovered from the railway/government servants
concerned. Finally, it should be verified that the accounts of the Funds are correct both
in total and in the detailed accounts of the subscribers.
327. Remittance Transactions. In the internal check of Remittance Transactions, it

should be seen that debits and credits are cleared either by receipt or payment in cash
or by book adjustment under the relevant service or revenue heads of accounts or have
been paired off by the corresponding credits or debits within the same or in another
Accounts Circle. An important part of the check is the scrutiny of balances from month
to month in order to effect their early clearance and to determine the accuracy of the
outstandings at the end of the year. For detailed rules in this connection, see Chapter
XIV.
328. Internal Check of Control Accounts. Check of transactions under control accounts
consists not only in applying the ordinary procedure of internal check of expenditure
and receipts but also in seeing:
(a) that the balances under these heads continue to represent bona fide assets or
liabilities capable of being realized or settled, as the case may be; and
(b) that satisfactory action towards such realization or settlement is being taken
by the officers responsible.
All balances under control accounts should be reviewed at short intervals and in
reviewing the balance it should be secured that no item remains unadjusted longer than
is reasonably necessary to bring about its clearance in the ordinary course with due
regard to the rules applicable to each case. (For detailed rules in this connection, see
Chapter XVI).
329. Internal Check of Refunds. Charges for refunds are, in essence, of the nature of
disbursements under deposit heads and the provisions of paragraphs 324 and 325
relating to repayment of deposits apply mutatis mutandis to these transactions. To
prevent a second claim, a note should be kept against the corresponding item of
receipt, wherever practicable.
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330. Internal Check of Workshop Accounts. The check of workshop accounts includes
not only the usual scrutiny of the admissibility of the payments and the correctness of
the accounts, but also an examination of any cost accounts, where maintained, in order
to test whether they are correctly compiled and made to tally with the expenditure
accounts. Appreciable discrepancies between the aggregate of the expenditure charged
to various jobs and the figures in the expenditure account should be investigated.
Detailed rules relating to check of workshop expenditure are laid down in the Pakistan
Railways Code for the Mechanical Department (Workshops).
331. It is a duty of the Accounts Department to verify that stores received in the
workshops are properly brought to account and that the issue of stores against work
orders is properly controlled.
332. In the case of manufacturing operations, the financial results and the cost of
manufacture should be scrutinized from time to time with a view to eliminating wastage
and ensuring efficiency.
333. The accounts of workshops should be scrutinized to verify that they form an
accurate and complete record of all the financial transactions directly or indirectly
affecting workshops.
334. Internal Check of Stores Transactions. The internal check of stores transactions of
Pakistan Railways should be directed to ascertain that the departmental regulations
governing purchase, receipt and issue, custody, condemnation, sale and stock-taking of
stores are properly carried into effect, and to bring to notice any important deficiencies
in quantities of stores held, or any grave defects in the system of control. Detailed rules
in this connection are laid down in the Pakistan Railways Code for the Stores
Department.
335. As regards purchases of stores, Accounts should see that:
(a) these are properly sanctioned, are made economically and in accordance
with any rules or orders made by competent authority for purchase of stores for
Pakistan Railways; in particular, when stores are purchased from contractors, the
system of open competitive tender is adopted and the purchase is made from the
lowest tenderer, unless there are recorded reasons to the contrary ;
(b) the rates paid agree with those shown in the contract or agreement made for
the supply of the stores; and
(c) certificates of quality and quantity are furnished by the passing and receiving
Pakistan Railways servants before payment is made.
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Accounts should call attention to cases of uneconomical purchases of stores and to any
losses, which may be clearly and definitely attributed to the defective or inferior nature
of stores which were accepted and certified to be satisfactory in quality.
336. Accounts should see that the accounts of receipts of stores, whether purchased, or
otherwise obtained, and of their issues and balances are correctly maintained. Where a
scale has been prescribed for issue of stores of any particular kind, it should be seen
that the scale is not exceeded.
337. Stores, in many cases, represent a locking up of capital, which is not justifiable
unless essential. In order to effect economy in this direction, Accounts should see that
the balance in hand does not exceed the maximum limit prescribed by competent
authority and is not in excess of requirements for a reasonable period.
338. The accounting for and maintenance of unserviceable stores which cannot be
utilized by the department in whose custody they are kept involve waste of labour and
space. The retention of stores in excess of the probable requirements of the department
in the near future may result in loss through deterioration. Accounts should, therefore,
see that measures are taken to survey, segregate and consider the disposal of
unserviceable, surplus and obsolete stores in accordance with the procedure prescribed
for this purpose.
339. It is an important function of the Accounts Department to ensure that the articles
in stock are counted periodically and otherwise examined to verify the accuracy of the
quantity balances in the books (c.f. paragraph 703). Accounts should, to the extent
authorized in the Pakistan Railways Code for the Stores Department, assume
responsibility for the physical verification of stores, and investigate balances of stores, if
any discrepancies in the stores accounts suggest that such action is necessary. Where,
under the rules, Executive Officers are required to verify periodically stores in their
custody, Accounts should call for certificates of verification of stores from the Executive
Officers concerned and see that the system of verification adopted by the executive is
adequate and proper. All discrepancies found on stock-taking, whether by Accounts or
the Executive, should be properly investigated, and adjusted. Wherever possible, the
staff responsible for the verification should be independent of the staff which is
responsible for the physical custody of the stock or for keeping accounts of it.
340. Where a priced account is maintained, Accounts should see that:
(a) the stores are priced with reasonable accuracy and according to rules and
procedures given in Pakistan Railways Code for the Stores Department.
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(b) the numerical balance of stock material is reconcilable with the total of value
balances in the accounts at the rates applicable to the various classes of stores;
and
(c) steps are taken for the adjustment of differences on stock-taking or for other
causes, and that these are not indicative of any serious disregard of rules.
341. Propriety of Expenditure. It is an essential function of the Accounts Officer to bring

to light not only cases of clear irregularity but also every matter which, in his judgment,
appears to involve improper expenditure or waste of public money or stores, even
though the accounts themselves may be in order and no obvious irregularity has
occurred. It is thus not sufficient to see that sundry rules or orders of competent
authority have been observed. It is of equal importance to see that the broad principles
of orthodox finance are borne in mind not only by executive officers but also by
sanctioning authorities.
342. No precise rules can be laid down for regulating the course of internal check
against propriety. Its object is to support a reasonably high standard of public financial
morality, sound financial administration and devotion to the financial interests of the
Country. Accounts Officers, in the performance of their duties, should, in any case,
apply the general principles laid down in paragraph 807-G, which have for long been
recognized as standards of financial propriety. The proper discharge of duties by an
Accounts Officer in this field is a very delicate matter and requires much discretion and
tact. A challenge against expenditure should not be expressed as based on "canons of
financial propriety", but as transgressing a universally accepted standard of official
conduct or financial administration.
343. Check of Departmental Manuals. Though the Accounts Department is not required
to undertake the formal scrutiny of departmental manuals of other departments when
these, so far as financial and accounting matters are concerned, merely reproduce
extracts from Codes, Regulations, Rules, etc., yet any rules in them which introduce
new detailed financial, accounting, or internal check procedure or authorize deviations
from the procedure laid down in Pakistan Railways Codes, should be examined by the
Accounts Officer with a view to see whether they are intra vires of the authority issuing
the manual and in accordance with International Financial Reporting Standards (IFRS).
344. Extent of Internal Check. Unless an exception is specially permitted in any

particular case, all transactions, whether relating to receipts or expenditure, should be
checked cent per cent and no transactions should be brought into account before they
have been completely checked.
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NOTE. Regular test-check of some portion of the work of each staff should be done every month both by
the subordinate supervising staff and gazetted officers. The items to be checked and the extent of test-
check should be prescribed by the Financial Adviser and Chief Accounts Officer. The results of the test-
check should be systematically recorded and submitted to the Financial Adviser and Chief Accounts
Officer for review, at prescribed intervals.
345. Check of Records not submitted to the Accounts Office. Initial records, which are
not submitted to the Accounts Office in support of claims or in support of the
correctness of an account of receipts or expenditure rendered to the Accounts Office,
should be inspected locally to such extent as the Financial Adviser and Chief Accounts
Officer may prescribe subject to the general orders contained in Chapter VII.
B. RESULTS OF INTERNAL CHECK
346. Irregular Payments and Objections. (1)There should ordinarily be no irregular

payments in connection with expenditure subject to pre-check. Claims which are not
susceptible of internal check should be returned to the officer submitting them for
amendment or explanation. If, in a particular case, the explanation of the officer
submitting a claim or an amended claim is not accepted or, if the claim is considered
irregular by the Accounts Officer in internal check, the claim may either be disallowed
or passed provisionally pending regularization, in accordance with the following rules:
(a) As a general rule, a claim may be disallowed only when there is prima facie
evidence that it is incorrect and that its payment might result in loss to Pakistan
Railways.
(b) Claims, though technically open to objection (e.g., want of proper allocation
or of sanction to estimate or appropriation) must be admitted if they are prima
facie correct and if Pakistan Railways is clearly liable for them; and claims which
are open to substantial objection but which do not affect the title of the payment
to the amount claimed may be admitted at the discretion of the Financial
Adviser and Chief Accounts Officer if the postponement of disbursement till the
removal of the objection is likely, in his opinion, to cause undue delay and
hardship to the payee. Certain claims may, in the opinion of the Accounts
Officer, be irregular, but the General Manager or any subordinate authority to
whom the power has been delegated (vide paragraphs 1703-G and 1048-E) may,
in spite of the view of the Accounts Officer, take upon himself the responsibility
of ordering that the claim be accepted. In all such cases, where claims
considered as technically open to objection or irregular by the Accounts Officer
are passed for payment, the expenditure should be passed provisionally and
placed under objection.
(2) Payments made before scrutiny by the Accounts Office, if found to be irregular in
internal check, should also be placed under objection.
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347. Correct preparation of Bills. The correct preparation of bills in every particular by
Departmental Officers should be insisted on by the Accounts Officer. Failure in this
respect necessitates a larger accounts staff than would otherwise be necessary and leads
to delays in payments. Instances of gross or repeated carelessness in the preparation of
bills should be brought specially to the notice of the head of the office concerned and,
when necessary, to the head of the Department.
348. Waiving of Objections. To avoid unnecessary correspondence in trivial cases or to

avoid delay in the settlement of claims against Pakistan Railways, or the final
adjustment of transactions in the accounts, the Accounts Officers are permitted to waive
objections in the following cases in respect of transactions for the final check of which
they are responsible:
(a) The Financial Adviser and Chief Accounts Officer or his Deputy may waive
the objection if there is irregular expenditure not exceeding Rupees 50,000 in
any individual case; any other Gazetted Officer may exercise the same power up
to a limit of Rupees 10,000. If the irregularity is such as is likely to recur, the
Drawing Officer should be told that the expenditure, although admitted, was
irregular.
(b) If an expenditure, although justifiable in itself, is not covered by sufficient

sanction, or if full proof, such as is afforded by vouchers and sub-vouchers, that
it has been incurred, is not forthcoming, the Financial Adviser and Chief
Accounts Officer may admit expenditure up to a limit of Rupees 100,000 in
each case, and an Accounts Officer in charge of a Sub-accounts Office up to a
limit of Rupees 20,000 in each case, provided:
(i) the expenditure is not of a recurring nature,
(ii) if the expenditure is not covered by sufficient sanction, the Financial

Adviser and Chief Accounts Officer is satisfied that the authority
empowered to sanction the expenditure would accord sanction if
requested to do so, and that unnecessary inconvenience and trouble will
be caused if the bill is returned unpassed for want of such sanction;
(iii) if sufficient proof that the expenditure has been incurred has not been
produced, the Financial Adviser and Chief Accounts Officer is satisfied
that undue trouble will be caused by his insisting on the submission of
such proof, and sees no reason to doubt, that the charge has been
actually paid.
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(c) The recovery of a payment not exceeding Rupees 10,000 in each case, may
be waived by the Financial Adviser and Chief Accounts Officer, or his Deputy, if
the amount, for any reason becomes irrecoverable, or if, in the case of a
recoverable personal claim, disbursed more than a year previously, he is
satisfied that Pakistan Railways servant concerned drew it under a reasonable
belief that he was entitled to it. An officer in independent charge of a Sub-
accounts Office or in charge of a branch of an Accounts Office may exercise this
power up to Rupees 1,000 in each case.
(d) Any Gazetted Officer may waive recovery of undercharges up to Rupees 5

and Rupees 50 in individual items of coaching and goods earnings, respectively,
and the Financial Adviser and Chief Accounts Officer or his Deputy may
exercise similar power up to Rupee 100 and Rupees 500, respectively. Any
tendency on the part of the station staff to take undue advantage of this
concession should be prevented.
(e) Any Gazetted Officer may write off losses on account of base or counterfeit
coins and may write off freight on missing or unclaimed goods or parcels up to
any amount. The Financial Adviser and Chief Accounts Officer or his Deputy
may write off other irrecoverable earnings up to Rupees 1,000 in each case
when he is satisfied that in the circumstances in which the amount has become
irrecoverable Pakistan Railways Administration would write off the amount, if
approached.
(f) The above limits may be modified by the General Manager to any extent
within the powers of write-off delegated to him. The principle underlying the
grant of these powers to the Financial Adviser and Chief Accounts Officer is that,
when an objection is of a purely formal nature and the amount involved
relatively trifling and the Financial Adviser and Chief Accounts Officer has
reason to think that the expenditure will be sanctioned by the authority
competent to sanction if formally referred to it, it may be waived by the
Financial Adviser and Chief Accounts Officer himself without such a reference.
349. The power given to Accounts Officers under the preceding paragraph of waiving
recovery of overpayments or undercharges may be exercised whether the transactions
are pre-checked or post-checked and whether the irregularity has come to notice in the
course of internal check or has been brought to notice by Audit. A register in form A.
349, should be maintained of all recoveries foregone by the Accounts Officer under the
powers given under paragraph 348. This register should be open to inspection by Audit
at any time.
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NOTE. Recoveries foregone by the administrative and executive authorities should also be recorded in the
Register of Recoveries Foregone (A. 349).
FORM A. 349
REGISTER OF RECOVERIES FOREGONE
Brief particulars of Amount Accounts Officers reasons for Remarks

recoveries foregone foregoing recovery
(Rupees)
350. Treatment of Erroneous Payments. When erroneous payments have been passed
for a considerable time, owing either to a wrong interpretation of financial rules or to
oversight, the following procedure should be observed;
(a) When a wrong interpretation of a financial rule has been followed in an

Accounts Office, the new interpretation should be given effect to from the date
which the competent authority may decide, when giving the correct
interpretation. If no date is specifically fixed, the correct interpretation should be
given effect to from the date it is stated by the competent authority.
(b) When erroneous payments, have been passed through oversight in the
Accounts Office, payments made less than 12 months ago, should be recovered,
and the orders of competent authority obtained with regard to previous
overpayments.
351. Objections relating to Expenditure. Apart from enquiries to elicit further

information and comments of a general nature for future guidance, the principal results
of internal check should be communicated to the authority responsible for the
expenditure, through Disallowance List (A. 352) or Objection Statements (A. 353) in
accordance with the rules in the succeeding paragraphs.
352. Disallowance Lists. All disallowances from or objectionable items noticed in

establishment bills should be communicated to the officers who submitted the bills
through Disallowance Lists in form A. 352.
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FORM A. 352
LIST OF DISALLOWANCES FROM THEBILL FOR THE

MONTH OF..20..
Name and Explanation Remarks and
Particulars of Reasons for
No. of designation of Amount of officer final orders
items disallowed disallowance
items officer or (Rupees) submitting of Accounts
or objected to or objection
subordinate the bill Officer
353. Objection Statements. On open lines of Pakistan Railways, all objectionable items
noticed in the internal check of bills or documents other than establishment bills should
be communicated to the officer concerned through Objection Statements in form A.
353. Irregular or objectionable outlay (of the nature of expenditure incurred in the
absence, or in excess, of sanctioned estimates or appropriations), which comes to
notice after the postings in the register of works and allocation registers are totalled up
and reconciled with general books, should also be intimated to the officers responsible
for the outlay through form A. 353. In the case of lines under construction, the
objection statement will be in form E. 1537.
FORM A. 353
OBJECTION STATEMENT
Amount
Reference to bills Particulars of
Amount objected
and other expenditure
to of sanctioned of expenditure up
documents objected to
estimate to date
(Rupees) (Rupees) (Rupees) (Rupees) (Rupees)
1 2 3 4 5
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Amount
Explanation of the Remarks and final
Grounds of
officer responsible orders of Accounts
of sanctioned of expenditure to objection
for the outlay Officer
appropriations end of month
(Rupees) (Rupees)
6 7 8 9 10
N.B. Columns 4 to 7 need be filled in only when the objection is want of or excess over sanctioned
estimate or appropriation.
354. In all Disallowance Lists (A. 352) and Objection Statements (A. 353), the reasons
for the disallowance or objections should be stated concisely and clearly, the rules or
orders on which each disallowance or objection is based being mentioned.
Departmental Officers are required to record their replies to disallowances and
objections against each item in the Disallowance List or Objection Statement in the
column provided for the purpose. These replies, together with the Accounts Officers
rejoinder or final orders, should be entered in the office copies of forms A. 352 and A.
353 kept in the Accounts Office. On the final disposal of a Disallowance List or an
Objection Statement, it will be returned to the Officer responsible for the outlay, for
record in his office.
355. As soon as the accounts for a month are closed, the Disallowance Lists (A. 352)
and Objection Statements (A. 353) issued during that month should be carefully
scrutinized and all items still unadjusted or which are still held as objectionable should
be transferred to the Objection Book (A. 356) under the appropriate headings thereof
(c.f. paragraph 358). All item finally disallowed should be transferred to the Savings
Register (A. 357).
356. Objection Book. An Objection Book in form A. 356 should be maintained in each
Accounts Office or Section of Accounts Office responsible for the internal check of
expenditure.
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FORM A. 356
OBJECTION BOOK
Class of Objection
Balance brought Reference

July
forward to the
order, a/c, Remarks
And
Name of voucher or (including)
so on
Item work and other particulars of
Amount for
No. particulars Year from documents correspondence
placed Amount every
of item which Amount justifying and action
under cleared* month
outstanding the taken**
objection*
removal of
objection
(Rupees) (Rupees) (Rupees)
*The amount placed under objection during the month or the amount cleared during the month and the
progressive total should be shown as the numerator and denominator, respectively of a fraction thus,
100 200 250

, , --, and so on.
100 300 50
**This column should be filled in only in respect of Miscellaneous objections.
357. Savings Register. A register in form A.357 should be maintained in each

Accounts Office or Section of an Accounts Office to record all savings or avoidance of
expenditure or increase in earnings, as a result of the internal check or the financial
advice of the Accounts Officer. All entries made in this register should be attested by
the Accounts Officer.
FORM A. 357
SAVINGS REGISTER
Item No. Reference to Particulars of Initials of Remarks

Amount
vouchers or savings or Accounts
other avoidance of Officer
documents expenditure or
increase in
(Rupees)
earnings
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358. Classification of Objections. For the purpose of posting the Objection Book (Form
A. 356) the various items of expenditure held under objection are classified as follows;
(a) Want of sanctioned estimate.
(b) Excess over sanctioned estimate.
(c) Want of sanctioned appropriation.
(d) Excess over sanctioned appropriation.
(e) Miscellaneous, e.g., irregular personal claims, absence of vouchers, breach of

a financial rule, provisional acceptance of allocation of estimates under
paragraph 945-E, etc.
359. Posting of Objection Book. Separate pages should be allotted in the Objection
Book for each class of objection. Objections should be recorded under the appropriate
classes and arranged by the class of expenditure, viz., Capital and Revenue, to which
they relate. All objections raised by the Accounts Office, as a result of internal check, or
by the Statutory Audit Office should, after their posting in the Objection Book, be
watched until they are cleared. An objection may be cleared;
(a) by the recovery of the expenditure held to be irregular, if such a course is

permissible under the rules, or
(b) by the withdrawal of the objection raised, either as a result of further

information or on receipt of the necessary sanction of competent authority.
Objections raised by Audit should be recorded under the month in which the objection
is raised reference being quoted to the number and date of the document concerned.
Even if an objection raised by Audit is not accepted by the Accounts Officer as valid it
should be recorded in the Objection Book (A. 356), if convenient in a separate portion
of the register, and the objection should not be considered as having been cleared until
it has been either withdrawn by Audit or over-ruled by competent authority.
360. Subsidiary Objection Book. A subsidiary Objection Book should be maintained for
the record of petty objections like want of detailed vouchers and payee's receipts.
This book should be examined every month and the total amount outstanding therein
after the end of the second month following that to which the objections relate should
be transferred to the main Objection Book without any details beyond the serial
numbers of the items or other indication that may be necessary for identification. This
procedure may, at the discretion of the Member Finance be extended to other definite
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classes of objections of a similar nature, provided that such objections do not involve
substantial deviations from the rules.
361. Review of Objection Books. The Objection Books should be closed every month
by the 15th and an analysis of the objections and their clearance should be prepared in
the form given below and submitted along with the Objection Book to the Accounts
Officer in charge of the office or section.
FORM A. 361
ANALYSIS OF OBJECTIONS
Want of Excess over

Want of estimates Excess over estimate. Miscellaneous
appropriation appropriation
Division Remarks
Total
or Sub- No. No. No. No. No. by
Amount Excess Amount Excess outlay
division of of of of of Accounts
expended expenditure expended expenditure under
items items items items items Officer
objection
(Rupees) (Rupees) (Rupees) (Rupees) (Rupees)
362. Expenditure which has been authorized by the General Manager, but which
requires the sanction of an authority higher than the General Manager, should be
recorded in a separate folio of the Objection Book (A. 356), through which the receipt
of the sanction should be watched. Such expenditure should be separately mentioned
in the statement submitted to the Member Finance, vide paragraph 367.
363. The Objection Book is not intended to watch recoveries of advances and other
similar expenditure for the record of which separate accounts have been prescribed.
364. Register of Serious Irregularities. Every Accounts Officer should, in addition to the
Objection Books (form A. 356), maintain a record of the more important irregularities
which he has noticed in the course of his internal check or inspection or which have
been brought to his notice by Audit, and of the action taken by him. All cases of losses,
frauds, or embezzlements in his accounts circle should also be recorded in this register.
This record should be open to inspection by Statutory Audit at any time. The entries in
the register should be reviewed by the Accounts Officer once a month and suitable
action taken on all outstanding cases.
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365. Regularization of Objections. It is the duty of the Accounts Officer to take all
necessary action without avoidable delay to secure the regularization of all expenditure
placed under objection. The Accounts Officer should, if necessary, send extracts from
the Objection Book to the various Divisional Officers concerned and ask them in
writing to intimate to him the action taken by them in each case. With regard to all
serious irregularities, the Accounts Officer should see that adequate action, disciplinary
or otherwise, is taken and that the responsibility of the supervising staff is enforced. If
the Financial Adviser and Chief Accounts Officer considers that any irregularity is so
serious and important that it should be brought to the notice of the Ministry of Railways
(Railway Board) at once or that the action taken by the Administration in a particular
case is insufficient he should request the General Manager to report the matter to the
Ministry of Railways (Railway Board) for orders, furnishing at the same time for
transmission to the Ministry of Railways (Railway Board) a statement of the reasons for
which he considers such action imperative. If the General Manager refuses to do so, the
Financial Adviser and Chief Accounts Officer may report the matter to the Member
Finance for such action as he may consider necessary.
366. Objections Outstanding for Over Three Months. Items which have remained
under objection for more than three months should be transferred to a special register
and all action taken to secure their clearance should be noted therein. For this purpose
a separate page should be set apart for each item under objection. This register should
be reviewed every month by the Accounts Officer.
367. Half-yearly Objectionable Items Statement. A half-yearly statement of all

objections which have been outstanding for six months and more at the close of the
accounts for December and June should be submitted to the Member Finance in Form
A. 367. The following instructions should be observed in connection with the
preparation of this statement:
(1) The statement for the half-year ending the 30th June should include items of
objections relating to the accounts for the half-year ending the 31st December of
the preceding year but not cleared up to the close of the accounts for June of the
following calendar year. Similarly, the statement for the half-year ending the 31st
December should include items of objections relating to the accounts for the
half-year ending the 30th June but not cleared up to the close of the accounts for
December of the same year. These statements should reach the Member Finance
by the 20th August and 20th February, respectively. The Member Finance will
bring all important cases to the notice of the Ministry of Railways (Railway
Board).
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(2) The items of objections included in this statement should be grouped under
the following headings:
(a) No Estimate.
(b) Excess over Estimate.
(c) Miscellaneous items.
(3) The total number of items and the total amount of expenditure under
objection should be shown under each group, the following items being
detailed:
(a) Those requiring Ministry of Railways (Railway Board) sanction.
(b) Those in which the Accounts Officer considers that sufficient action is
not being taken by the local administration or officers.
(c) Those in which action taken locally is sufficient but in which it may
appear that regularization is delayed for want of due attention elsewhere.
(4) In the case of objections under the group Excess over Estimate the amount
of estimate should be shown under the appropriate column.
(5) The action taken by the Accounts Officer to secure clearance of items under
objections should be briefly but clearly stated in the column provided for the
purpose.
FORM A. 367
OBJECTIONABLE ITEMS STATEMENT FOR THE HALF-YEAR ENDING 31st DECEMBER

and 30th JUNE 20 .
Name of No. of Items Month in the Amount of Amount held under Actions
work or accounts of Estimate objection taken to
particulars which the secure
of Items objectionable During the To end of clearance of
outlay first half-year the half-year objections.
appeared
(Rupees) (Rupees) (Rupees)
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368. Reports to the Member Finance. Any matters of major financial importance which,
in the opinion of the Financial Adviser and Chief Accounts Officer of Pakistan Railways
are likely to be of interest to the Member Finance should be brought to the notice of the
latter as and when they arise.
369. Rectification of Mistakes in Accounts. Mistakes discovered in the accounts after

they have been compiled should be rectified in accordance with the procedure detailed
in paragraph 807.
370. Objections relating to Receipts. The clearance of objections raised in the course of
scrutiny of receipts, should be watched in the same way as that of objections relating to
expenditure. The objections relating to traffic receipts may be against Government
Department or against railway stations. Those against Railway stations, whether raised
by the Financial Adviser and Chief Accounts Officer or by Audit should be recorded in
a register, separately by each station and by each month, until such time as the
objections have been either withdrawn or have been taken into account in the Station
Balance Sheet, subsequent watch over their clearance being effected through the
Station Balance Sheet (c.f., Chapter XXIII). Objections against departments other
Government will be recorded in the Accounts Office Balance Sheet (c.f., Chapter XXIV).
Objections outstanding at the end of a month should be carried forward to the next
months account. Outstandings more than twelve months old should be separately
watched through a special register similar to that prescribed in paragraphs 366 and
should be reported annually by the 20th August to the Member Finance. In the report to
the Member Finance, only items of objections exceeding Rupees 100,000 need be
detailed. Items of Rupees 100,000 and below may be grouped together under one entry
for each year, subject to the condition that the date of the earliest item is indicated. The
Financial Adviser and Chief Accounts Officer should arrange for a regular review of all
records of objections by a Gazetted Officer and for a report of the progress of their
clearance being made to him every month.
C. FRAUDS AND LOSSES
371. Detailed rules laying down the procedure to be followed in;
(a) fixing and enforcing responsibility for losses.
(b) instituting criminal proceedings in connection with embezzlements of

Government money, and
(c) taking departmental action against the delinquents responsible for losses or
frauds, are laid down in Chapter XVIII of the Pakistan Railways General Code.
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The rules contained in the following paragraphs prescribe the procedure to be followed
by the Accounts Officer.
372. Any defalcation or loss of public money, Departmental Revenue or Receipts,

Stamps, Stores or other property detected by or reported to the Accounts Officer, should
be recorded in the Register of Serious Irregularities (A. 364), even if the loss has been
made good by the person responsible. The defalcation or loss should be reported to the
Financial Adviser and Chief Accounts Officer and Statutory Audit. Petty cases involving
losses not exceeding Rupees 10,000 each need not, however, be reported to the
Financial Adviser and Chief Accounts Officer or Statutory Audit, unless there are
important features which require detailed investigation and consideration.
373. When a fraud or loss comes to notice, the Accounts Officer should (a) when the
investigation is made by the executive officers, call for a complete report detailing the
nature and extent of the loss, the error or neglect of rules by which such loss was
rendered possible and the prospects of effecting a recovery, and (b) in all other cases,
investigate it fully with a view to fixing individual responsibility, and finding out
whether the fraud or loss was rendered possible by any defect in procedure or violation
of rules.
374. The Financial Adviser and Chief Accounts Officer of Pakistan Railways should
make a report of all important cases of fraud, embezzlement or loss to the Member
Finance and state therein:
(1) The various ways in which embezzlement or fraud was committed and the
amount misappropriated in each way, working up to the total amount of the loss
involved;
(2) in respect of each manner of misappropriation:
(a) what checks ought to have been exercised and by whom, so as to

detect fraud, a reference being made in each case to the Code Rules or
other orders on the subject ;
(b) whether it appears that the Code Rules are ineffective to prevent such
frauds, and if so, how they require modification, and
(c) if in (b), any Pakistan Railways servant at fault is under the control of
the Accounts Officer, what action has been taken in respect of the
formers error.
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375. The Financial Adviser and Chief Accounts Officer should also consider whether
adequate disciplinary action has been taken, and if he considers that the action is not
adequate he should bring it to the notice of higher authority. In cases of fraud, in
particular, he should see that the desirability of a criminal prosecution of the individual
responsible is considered, and competent legal advice obtained on the question
whether the prosecution is likely to be successful.
D. DISCLOSURE OF LOSSES IN GOVERNMENT ACCOUNTS
376. Receipts. If a claim be relinquished, it should not be recorded in the expenditure

side as a specific loss. If, however, money due to Pakistan Railways has actually
reached a Railway/Government servant, and is then embezzled, stolen or lost, even
though it may not have reached the Cash Office or Treasury and thus have passed into
the Government account, it should be brought into account as a receipt and then
shown on the expenditure side, under the proper head, as a loss. Where losses of public
money are wholly or partly met by non-issue of pay or pension and the Accounts
Department authorizedly applies the unissued amount to meet the public claim, the
resultant balance of the claim should alone be treated as a loss, the emoluments due
being charged to the pertinent head of account as if they had been drawn and used by
the Pakistan Railways/Government servant concerned in paying the public claim.
NOTE. The term Railway/Government servants includes persons who though not technically borne on
a regular Pakistan Railways/Government-establishment are duly authorized to receive money on behalf
of the Railway/Government.
377. Buildings, Land, Stores and Equipment. Losses or deficiencies should be recorded
in the books of account in accordance with the Chart of Accounts. If any transactions
under these categories are recorded under a respective head, the losses relating thereto
should be written off under respective head also.
378. Cash in hand, whether in the Cash Office or as Imprest with Government /
Pakistan Railway servants. All losses or deficiencies should be recorded in the books of
account as required by the Chart of Accounts. The acceptance of counterfeit coins or
notes is regarded as a loss of cash. Any recovery made in the course of the year in
which the losses are brought to account should be shown by deduction from the head
under which the loss is recorded. Any recovery made after the accounts of the year are
closed should be recorded as other income or adjustment of amount recoverable as the
case may be in the year of receipt.
379. Irregular or Unusual Payments. These should be recorded in the Accounts with
general reference to the Chart of Accounts and according to the nature of expenditure.
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INTERNAL CHECK
380. Loss of Stores. 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 should contain separate detailed heads against which such losses should be
shown. It is in conformity with this rule that losses of cash and stores are exhibited
under certain separate heads in the Chart of Accounts (Appendix XVI).
381. Disclosure of Losses in the Appropriation Accounts. All losses or deficiencies of an

important or unusual character should be mentioned in the explanations on
appropriation accounts, the amount involved being disclosed separately in foot-notes
under the relevant grants, irrespective of whether the items have been charged off in the
accounts or not. Losses on account of impairment and/or shortage on account of
physical stock taking of stores should appear under the account head Inventories
Obsolescence/Slow Moving Charge. Losses should appear in Stores Account described
in paragraph 649-G. Losses of Rupees 10,000 and above each should be itemized,
while those below the limit may be lumped together. In cases of loss of stores, the net
value of the stores, after crediting any sums recovered, should be taken as loss. Small
losses by fire, or in transit, or in circumstances beyond the control of any responsible
person need not be mentioned in the accounts; but a heavy loss should be mentioned
separately. All items of remission and abandonment of claims to Revenue during a year
should be included in a separate statement and appended to the Appropriation
Accounts as laid down in paragraph 639-G.
3.28
CHAPTER IV
CHECK OF ESTABLISHMENT CHARGES - GENERAL
CONTENTS
INTRODUCTORY 4.1 401 403
CHECK AGAINST SANCTIONS AND FUNDS 4.1 404
PAY BILLS - METHOD OF CHECK 4.1 405
EXTENT OF CHECK 4.1 4.2 406
DETAILED CHECK 4.2 4.3 407
CHECK OF RECOVERIES 4.3 408
CHECK OF GENERAL PROVIDENT FUND RECOVERIES 4.3 409
PAKISTAN RAILWAY SERVANTS WELFARE FUND 4.3 410

RECOVERIES
OTHER RECOVERIES 4.3 411
RECOVERIES TO BE SHOWN IN LAST PAY CERTIFICATES 4.3 412
CHECK OF PAY BILLS OF CONSTRUCTION 4.4 413

ESTABLISHMENT
TRAVELLING AND OTHER ALLOWANCES BILLS 4.4 414
SUMMARY OF TRAVELLING ALLOWANCE BILLS
CHECK OF SUMMARY OF TRAVELLING ALLOWANCE BILLS 4.4 4.5 415

(416 Deleted)
ALLOWANCES OTHER THAN TRAVELLING ALLOWANCE 4.5 417
LEAVE AND LEAVE SALARY PROCEDURE RELATING TO 4.5 418 425

LEAVE (419 424,
426 429 Deleted)
ADVANCES 4.6 430
(431 435 Deleted)
ADJUSTMENT OF RECOVERIES 4.6 436
(437 Deleted)
11
CHAPTER IV
CONTENTS

APPLICATIONS FOR GRATUITY AND GENERAL 4.6 4.7 438
PROVIDENT FUND
REGISTRATION, VERIFICATION AND PAYMENT 4.7 439

(440 Deleted)
VERIFICATION OF APPLICATIONS FOR PENSION AND 4.7 441
PAYMENT OF PENSION (442 Deleted)
CONTRIBUTION TOWARDS PENSION, GRATUITY AND 4.8 4.10 443
GENERAL PROVIDENT FUND OF RAILWAY SERVANTS
LENT TO FOREIGN SERVICE (AND TO OTHER
GOVERNMENT DEPARTMENTS)
BROAD SHEET OF RECOVERIES 4.10 444
LEAVE WHILE IN FOREIGN SERVICE 4.10 445
FOREIGN SERVICE OUT OF PAKISTAN 4.11 446

(447 449 Deleted)
ANNUAL RETURN OF GAZETTED AND PENSIONABLE 4.11 450
STAFF ATTAINING THE AGE OF 60 YEARS
ANNUAL INCOME TAX RETURN 4.11 451
COURT ATTACHMENTS 4.11 452
COURT ATTACHMENTS AGAINST EMPLOYEES ON LEAVE 4.12 453

OUT OF PAKISTAN (453A 454 Deleted)
12
CHAPTER IV
401. Introductory. Subject to the detailed instructions contained in the next two
chapters, the following rules should generally be applied in the internal check of
establishment claims.
402. The internal check of establishment claims should be conducted with reference to
the authorized rules and regulations and the extant orders and sanctions.
403. In the disposal of establishment claims, celerity is almost as important as accuracy,

as delays in personal matters frequently cause great inconvenience.
404. Check against Sanctions and Funds. All charges relating to establishment should,
in common with other kinds of expenditure, be covered by the sanction of the
competent authority and be within the sanctioned budget provision. In the internal
check of establishment charges, it is not only sufficient to see that sanction exists for the
incurrence of the expenditure, but it should also be seen that the charges, if relating to
pay and allowances, are incurred against sanctioned posts. The check against budget
provision should, in the case of open lines, be conducted with reference to the detailed
estimates sanctioned by the General Manager (see paragraph 809-G) and through the
monthly Financial Reviews (G. 817) and, in the case of lines under construction,
through the Schedule of Expenditure against Budget Grant (E. 1503).
A. PAY BILLS
405. Method of Check. The internal check of pay and allowances charged, should be
conducted on the basis of the information given in the Attendance Register, Time Sheets
(W. 461A), Summary of Time Sheets (W. 464A), Memorandum of Differences (G. 1645)
and the Attendance Report (G. 1652) which accompany the pay bills, and, in cases
where form G. 1645 is not submitted with the pay bills (vide note under paragraph
1644-G), on the basis of the information given in the pay bills themselves.
406. Extent of Check. A complete check should be applied:

(a) to the details in the Memorandum of Differences (G. 1645) or to the
corresponding entries in the pay bills themselves;
(b) in regard to the entries under columns Pay and Allowances in payroll
cost centre accounting summary (G. 1640), to only those as are affected
by the Memorandum of Differences, whether recorded in G. 1645 or in
the bills ;
(c) to the entries in the other columns of the payroll cost centre accounting
summary and pay slips; and
4.1
CHAPTER IV
(d) to the admissibility of increments drawn, with the Statement of

Increments (G. 1646) the details in which should, to the extent possible,
be checked with Accounts Office records.
(e) to all calculations and totals.
407. Detailed Check. The detailed check should be carried out with reference to the
following:
1. For new posts---
Sanction to the post. This should be communicated to the Accounts
Officer by the sanctioning authority (see paragraph 302).
2. For first appointment to Railway Service---
(a) Order of appointment.
(b) In the case of gazetted officers and non-gazetted employees, service
agreement.
(c) Deleted.
(d) Health certificate as required by rules.
(e) Deleted.
(f) Report of date of entering upon actual duties.

(g) Deleted.
3. For transfer
(a) Last Pay Certificate.
(b) Reports of dates of giving and taking over charge.
4. In case of leave
(a) Sanction to the leave, and statement of its nature and extent.
(b) Admissibility of the leave salary claimed under the rules applicable to
each case. (See also paragraph 1657-G.)
(c) Deleted.
(d) Report of the date on which leave was availed.
(e) Sanction for substitute, if any.
(f) Report of the date of return to duty.
(g) Last Pay Certificate on return from leave out of Pakistan and
intimation of the date of landing in Pakistan.
4.2
CHAPTER IV
5. In the case of promotion, increment, or any new claim

(a) Sanction of competent authority. (This should be communicated by
the sanctioning authority, vide paragraph 302).
6. Deleted.
408. Check of Recoveries. The Accounts Office is responsible for seeing that all sums
due to be recovered from the pay of a railway servant (and creditable to Government
authorities, funds, societies, etc.) are correctly recovered. These recoveries include
subscriptions to and repayment of advances from General Provident Fund, taxes on
income, house rent, security deposits, deductions in connection with the Pakistan
Railways Servant Welfare Fund, Pakistan Railways Servant Benevolent Fund and court
attachments.
409. Check of General Provident Fund Recoveries. In the case of subscribers to the
General Provident Fund, the rate of pay entered in the Schedule of General Provident
Fund deductions attached to the pay bills for June paid in July, should be checked by
the Section which passes the pay bill before the schedules are made over to the Fund
Section.
410. Pakistan Railway Servants Welfare Fund Recoveries. The employees in BPS-16
and above have to pay the contribution towards Pakistan Railway Servants Welfare
Fund on monthly basis at the rates notified by Government of Pakistan from time to
time. Deductions are made at source from pay and credited to the Welfare Fund.
Payments of the contributions of the employees having scales BPS 1 to BPS 15 are
made to the fund in quarterly installments by the Ministry of Railways (Railway Board).
411. Other Recoveries. Recoveries of the nature of station debit, store debit and officers
clubs subscriptions can be made from the pay of railway servants through the pay bills.
Each pay bill in which such recoveries are made will be supported by a statement
giving details of such recoveries. The Accounts Office will not be responsible for the
correctness of the entries in these statements but will check the entries in the statement
with the corresponding entries in the pay bills. The Accounts Office will be responsible
for the payment of these recoveries to the persons to whom due.
412. Recoveries to be shown in Last Pay Certificates. When an employee is transferred

from one Accounts Officer to another, the various items recoverable from him should
be recorded in the Last Pay Certificate (G. 1673) so that the necessary deductions may
be made from his pay at the new office.
4.3
CHAPTER IV
413. Check of Pay Bills of Construction Establishment. The internal check of pay bills of
establishment of lines under construction will generally be conducted in accordance
with the rules in the foregoing paragraphs and in the next two chapters. It is, however,
open to the Accounts Officer to dispense with the use of the Memorandum of
Differences (G. 1645) in the case of such bills. In such cases the internal check will be
conducted by a comparison of the entries in the current months bill with those in the
previous months bills.
B. TRAVELLING AND OTHER ALLOWANCES BILLS
414. Summary of Travelling Allowance Bills. Summary of travelling allowance bills will
be accompanied by:
(a) Travelling allowance bills countersigned by the duly appointed

controlling officer personally.
(b) Sanctions of competent authority to grants of special allowances.
(These would, as a rule, be sent to the Accounts Officer by the
sanctioning authority).
(c) Certificates, in special cases, as required by rules.
(d) Authority for travelling beyond jurisdiction.
(e) Deleted.
415. Check of Summary of Travelling Allowance Bills. In checking summary of

travelling allowance bills, it should be seen that the travelling allowance bills have in
every case been countersigned by the competent controlling officer. Countersignature
does not dispense with the necessity for formal internal check with reference to rate and
general conditions. Ordinarily, the countersignature by the proper authority, or the
signature of the drawing officer, when a bill does not require countersignature, should
be accepted as final evidence that the facts of the journey on which the claim is based
are correct and that the controlling or the drawing officer, as the case may be, has
exercised the scrutiny entrusted to him under the rules. Occasionally, a test check
should be exercised to see that these officers scrutinize the bills, properly. In the case of
a gazetted officer, the pay scale shown in the travel allowance bill should, when the
travelling allowance claimed is dependent on pay scale, be checked with the audit
register (A.505 or A.506) or the relevant pay slip (A. 512). In the case of non gazetted
officers also, the correctness of pay scale shown in the travel allowance bills should be
checked, in all cases where the information regarding the pay scale of individuals is
available in the Accounts Office. In all other cases this check may, apart from the test
check of Travelling Allowance Bills with the pay bills at the time of periodical
inspections, be limited to seeing that the pay shown in the travel allowance bill does
not exceed the maximum pay of the grade of the post held. When a Government
4.4
CHAPTER IV
servant is entitled to draw actual expenses, they should, in the absence of orders to the
contrary, be set forth in detail. Distances by road should, when feasible, be compared
with the local route book and railway fares, always, with the railway guide. When
railway servants performing official duties have to make lengthy detours and it is not
possible to check the distances billed for by tables, route books or other official
documents, the distances passed by the controlling officer may be taken as correct and
his check accepted as sufficient.
416. Deleted.
417. Allowances other than Travelling Allowances. In the case of allowances other than
travelling allowances admissible to railway servants under the rules, the signature or
certificate of the responsible departmental officer is sufficient authority for the Accounts
Office to admit the propriety of the claims in each case, pending internal check with
the initial documents (cf., paragraph 619).
C. LEAVE AND LEAVE SALARY
418. Procedure relating to Leave. No certification of leave is now required from

Accounts Officer in case of non-gazetted employee. The gazetted officers, however,
require such certification or verification but can be dispensed with by the leave
sanctioning authority. Revised leave Rules, 1980 are given in Appendix XIV.
419. Deleted.
420. Deleted.
421. Deleted.
422. Deleted.
423. Deleted.
424. Deleted.
425. In the case of non gazetted employees, who take leave out of Pakistan all
communications from and to the Accounts Officer should be made through their official
superiors.
426. Deleted.
427. Deleted.
428. Deleted.
429. Deleted.
4.5
CHAPTER IV
D. ADVANCES
430. Advances. Pay and allowances advanced under proper sanction to railway
servants come under internal check in the same way as payments on account of pay
made on due dates and should be entered accordingly in the Salary Register A. 505 or
506, or in the Register of Deductions, A. 604. An advance of pay made on transfer
should be debited to the account code F02113 Account with Government Servants in
the books of the Accounts Officer in whose accounts circle he resumes duty. If the
payment of such an advance is made by an Accounts Officer other than the one in
whose accounts circle duty is resumed on transfer, the necessary debit should be raised
against the Accounts Officer who will disburse the pay of the officer on resuming duty.
All payments of advances should be noted in the Salary Register (A.505 or A.506) or in
the Register of Deductions (A. 604), and their subsequent recovery watched.
431. Deleted.
432. Deleted.
433. Deleted.
434. Deleted.
435. Deleted.
436. Adjustment of Recoveries. When any railway servant applies for leave or
retirement or when he is approaching the prescribed limit of his service after which
retirement is compulsory (and also immediately on receipt of the news of any railway
servants death) all demands against him should be promptly ascertained and adjusted.
This is especially necessary in the case of railway servants proceeding out of Pakistan.
437. Deleted.
E. GRATUITY, GENERAL PROVIDENT FUND AND PENSION
438. Applications for Gratuity and General Provident Fund. (1) All applications for
gratuity or General Provident Fund will be sent by the authorities competent to sanction
them to the Accounts Officer for check and payment, duly sanctioned for the amounts
due under the rules, without specifying the amounts. The particulars given in the
applications should generally be verified from the service records of the employees
concerned, which, in the case of non-gazetted railway servants, will accompany the
applications. Where, in the case of non-gazetted employees, the service records are not
sent along with the applications or are not forthcoming, the Accounts Officer may, for
verifying the service, rely on certified copies of the service sheets and accept affidavits
4.6
CHAPTER IV
or the testimony of contemporary railway servants, duly attested, in all cases, by the
competent authority.
(2). When an application for gratuity or General Provident Fund is drawn up, the
sanctioning authority is required to make a note of the fact in service records from
which the application is prepared. After verification of the application in the Accounts
Office, a remark as to the verification of the application should be given in the service
record and General Provident Fund account. In cases where the verification is made
from certified copies of service sheets, it is not obligatory on the part of the Accounts
Officer to make the necessary endorsement on the original service records; he need
only obtain a certificate from the officer preparing the application to the effect that the
necessary remark as to the submission of the application has been endorsed on the
original service record.
439. Registration, Verification and Payment. All applications for gratuity or General
Provident Fund (or pension) should, on their receipt be entered in a manuscript register
(A. 439). The verification of the applications and their subsequent disposal should be
noted in that register and attested by the officer in charge. After an application for
gratuity or General Provident Fund has been verified, a pay order for the amount due
under the rules should be passed for payment and the sanctioning authority advised.
440. Deleted.
441. Verification of Applications for Pension and Payment of Pension. The procedure
laid down in the Pakistan Railways Establishment Code should be followed. In the
verification of the pension applications of the non-gazetted employees, service
rendered in accounts circles other than the one from which the retirement takes place,
should be got verified by the Accounts Officer concerned to whom extracts of service
for the period in question should be sent. All orders sanctioning pension should, on
receipt in the Accounts office, be duly registered in form A. 441.
NOTE. All pension payments i.e. monthly pension and commuted value of pension are recorded in the
books of Pakistan Railways under the account heads A04101-Pension Civil and A04102-Commuted
Value of Pension Civil respectively.
4.7
CHAPTER IV
FORM A.441
REGISTER OF PENSIONS SANCTIONED

Reference to authority
issued to the Pakistan
Reference
Name of Diplomat in foreign
to Sanction Designation countries for payment of
Remarks
Officer to Nature
S. of last Amount Where pension
whom of
No. employment sanctioned payable
pension is pension
of Officer To
sanctioned
No. Date whom No. Date
issued
(Rupees)
442. Deleted.
F. FOREIGN SERVICE CONTRIBUTIONS
443. Contributions towards Pension, Gratuity and General Provident Fund of Railway
Servants lent to Foreign Service (and to other Government Departments). A register of
railway servants whose contributions are adjustable in the books of Pakistan Railways
in accordance with paragraph 1267-G should be kept in form A. 443 to enable a check
to be exercised over the recovery of the contributions. This register should be posted on
receipt of the orders of the competent authority sanctioning the transfer and the entries
should be examined as to their correctness and initialled by the gazetted officer in
charge. A certificate of the date of making over charge and of assuming charge of new
post, and, in the case of employees in pay scale 1-4, the service book should be called
for. On receipt of the certificate the fact should be recorded in the register, and the
number assigned in the register to the railway servant should be posted in the first
column of the Broad Sheet (A. 444). All orders subsequently received regarding a
railway servant on foreign service, as also the orders issued by the Accounts Officer for
recovery of interest or of contribution in arrears and the cause of the contribution
ceasing to be realized owing either to retransfer, death, dismissal or any cause, should
be recorded in the register (A. 443). In the case of retransfer of employees in pay scale
1-4, the fact should be noted in the service books and returned to the head of the office
to which the employees in pay scale 1-4 servant is posted.
4.8
CHAPTER IV
FORM A. 443
REGISTER OF RAILWAY SERVANTS ON FOREIGN SERVICE OR LENT TO ANOTHER

DEPARTMENT
No.
Name.
Date of Birth.
1. Official designation* . . .. .
2. Head of account to which pay was
debitable before transfer.
3. No. and date of order with the name of

the Authority sanctioning transfer.
4. To whom Lent .. ..
5. When lent .. ..
6. Number of years of service completed on
for the purpose of
determining the rate of pension contribution.
7. Monthly rate of sanctioned pay in foreign
service . .
8. Scale of pay of the post in Pakistan From From From
Railways service held substantively by the
officer.
9. Monthly rate of contribution for:
(a) leave salary .. ..
(b) pension .. ..
(c) deleted.
(d) General Provident Fund ..
(e) Gratuity .. ..
Other items (to be detailed)

10. Where the contributions are to be
recovered
11. Heads of Account creditable . .

4.9
CHAPTER IV
Notes - Leave
No. and date Rules under Period of leave
Kind of leave
of order which granted From To
* This is, of the post held substantively before his transfer.
Notes - Penal Interest

No. No.
Amount Amount of
and Amount Date of and Amount Date of
of Interest Interest
date recovered recovery date recovered recovery
due due
of ref. of ref.
Rupees Rupees Rupees Rupees
Other Notes
444. Broad Sheet of Recoveries. A broad sheet should be maintained in form A.444, for
the purpose of watching the realization of foreign service contribution.
FORM A. 444
BROAD SHEET OF CONTRIBUTIONS TOWARDS PENSION AND LEAVE SALARY
FOR THE YEAR 20 . . 20 . .
Contribution due Contribution recovered
Number in Name of Balance due
Total
Register Government Balance And so at the end of
Monthly due 20..
Form A servant due from on up Total year
rate this July
last year to June
year
Rupees Rupees Rupees Rupees Rupees Rupees Rupees
Brought
forward
445. Leave while in Foreign Service. If a railway servant in foreign service in Pakistan is
granted leave otherwise than in accordance with the rules applicable to the service of
which he is a member, the Accounts Officer should, on the fact coming to his notice,
require the leave so granted to be converted to the leave for which the railway servant
is eligible under the rules and call upon him to refund any leave salary in excess of the
amount admissible.
4.10
CHAPTER IV
446. Foreign Service out of Pakistan. If a railway servant is transferred to foreign service
out of Pakistan, the Accounts Officer concerned is responsible for obtaining from him,
at the time of transfer, a declaration showing that he has read and understood the rules
which are to regulate leave.
G. CHECK OF EXPENDITURE OF STATUTORY AUDIT OFFICES
447. Deleted.
448. Deleted.
449. Deleted.
H. MISCELLANEOUS
450. Annual Return of Gazetted and Pensionable Staff attaining the age of 60 years. The
Accounts Officer should submit to the General Manager or Financial Advisor & Chief
Accounts Officer on or before the 1st January each year, a list of all gazetted officers
and of pensionable subordinates (other than employees in pay scale 1-4) under his
payment who will attain the age of 60 years, or whose extension of service will expire,
during the next financial year, with a view to orders being obtained as to their retention
in, or retirement from, the service. In the case of the railway servants employed in his
own office, the General Manager or Financial Advisor & Chief Accounts Officer should
submit similar lists with his recommendations to his immediate superior, viz., the
Member Finance as the case may be. Cases which he can deal with himself should not
be included in this list. Similarly a list of employees in pay scale 1-4 railway servants
who will attain the age of 60 years during the next financial year should be submitted to
the head of the department concerned on or before the 1st January each year, should
the General Manager or the head of the department so desire.
451. Annual Income tax Return. As soon as the accounts of each financial year have
been closed, the Accounts Officer should furnish the income tax authorities with a
statement showing recoveries made by him on account of taxes on income in such form
and such manner as may be prescribed by the latter.
452. Court Attachments. Prohibitory or attachment orders from Civil Courts against
railway servants will be received in duplicate. One copy should be returned to the
Court duly accepted and the other retained in office for watching recoveries from the
pay of the employees concerned. Necessary advice should be sent to the officer
responsible for the preparation of the pay bill through which the recoveries are to be
affected.
4.11
CHAPTER IV
453. Court Attachments against Employees on Leave out of Pakistan. (1) On receipt of
an attachment order from a court in Pakistan against a railway servant who is on leave,
steps should be taken for amount that will have to be deducted from the leave salary in
compliance with the attachment order. This will enable the disbursing authority to
make the corresponding reductions in the monthly bills presented to him for payment.
The authorities in Pakistan will be responsible for drawing the amount recoverable
monthly in compliance with the attachment order and remitting it to the court
concerned.
(2) In order to ensure that the portion of leave salary required for compliance with
an attachment order under the procedure indicated above is not paid for any period
beyond which it is due, owing to death or any other cause, the Accounts Officer will
intimate any such event immediately to the officer concerned
453-A. Deleted.
454. Deleted.
4.12
CHAPTER V
CHECK OF ESTABLISHMENT CHARGES GAZETTED STAFF
CONTENTS

PAY BILLS OF GAZETTED OFFICERS - PRINCIPLES OF 5.1 502 503
INTERNAL CHECK
RECORDS MAINTAINED FOR INTERNAL CHECK 5.1 5.2 504
SALARY AUDIT REGISTER 5.2 5.3 505
ALTERNATIVE FORM OF SALARY AUDIT REGISTER 5.3 5.5 506
NEW ENTRIES IN SALARY AUDIT REGISTERS 5.6 507
OPENING NEW SALARY AUDIT REGISTER 5.6 508
NIL MONEY COLUMNS IN SALARY AUDIT REGISTERS 5.6 509
POSTING OF GAZETTE NOTIFICATIONS 5.6 5.7 510
ADVANCE NOTIFICATIONS 5.7 511

PAY SLIPS 5.7 5.9 512 513
LEAVE AND TRANSFER 5.9 514
RECORD OF OBJECTIONS IN THE SALARY AUDIT 5.9 515
REGISTER
RECORD OF INTERNAL CHECK IN SALARY AUDIT 5.9 5.10 516 517
REGISTER (518 522 Deleted)
CADRE CHECK - CADRE REGISTER 5.10 5.11 523
INSTRUCTIONS FOR THE MAINTENANCE OF THE CADRE 5.11 5.12 524 526
REGISTER
CHECKS TO BE APPLIED 5.13 5.14 527 528
MISCELLANEOUS - RECRUITMENT TO POSTS AND 5.14 529
SERVICES
NO-DEMAND CERTIFICATE FOR MILITARY OFFICERS IN 5.14 530
RAILWAY EMPLOYMENT
13
CHAPTER V
501. Introductory. The rules in this chapter are supplementary to those in the preceding
chapter and should be applied in the internal check of establishment charges pertaining
to gazetted staff.
A. PAY BILLS OF GAZETTED OFFICERS
502. Principles of Internal Check. In the internal check of the pay bill of a gazetted
officer, it is necessary, after testing the formal completeness of the voucher:
(a) to see that he is entitled to the pay, i.e., that it is claimed and is
admissible in respect of a post to which he has been duly appointed, and of
which he is actually in charge;
Note. No claim can be admitted for service in a post not duly sanctioned, or for pay not
assigned provided for the post held by the gazetted officer.
(b) to record the payment as a check on a second claim and as a guide in

calculating the leave salary admissible in case of future leave;
(c) to record the period of duty, suspension or leave as a check on future

claims to leave, subscription to General Provident Fund and Pension, and.
(d) to record the employment in a cadre register as a check on appointments

in excess of the sanctioned scale and to see that no post is abolished or held in
abeyance, except to the extent authorized, without the orders of the competent
authority.
503. In the case of a gazetted officer on leave, it is necessary to see that leave has been
granted, that it has not been exceeded and that the leave salary claimed is covered by
the rules proper to the case.
504. Records maintained for Internal Check. For the purposes set forth in paragraph
502, the following records are provided:
For (a) and (b), the Salary Audit Registers (A. 505 and A. 506);
For (c), the History of Service (G. 1901) and the Leave Account.
For (d) Cadre Registers (A. 523).
All these records should be maintained in the office of Financial Adviser & Chief
Accounts Officer. The Divisional Accounts Officer may be authorized to pre-check and
disburse the pay and allowances of officers attached to Divisions on the authority of
pay verification slip (A. 512) issued by the office of Financial Adviser and Chief
5.1
CHAPTER V
Accounts Officer but the ultimate responsibility for the internal check of the pay bills of
the gazetted-staff should rest with the Financial Adviser and Chief Accounts Officers
Office. In such cases, the paid bills should be submitted to the Financial Adviser and
Chief Accounts Officers Office for final internal check and record.
505. Salary Audit Register. The record of pay and allowances of gazetted officers
should be kept in form A. 505. If the register is not kept in loose-leaf form, it will be
convenient to reserve two folios for each gazetted officer, so that a record for six years
may be kept without changing the register. Separate registers may be kept for each
department or service as may be convenient.
FORM A. 505
(Left-hand page)
SALARY AUDIT REGISTER OF GAZETTED RAILWAY SERVANTS PAY AND
ALLOWANCES
DATE OF BIRTH ___________________________

NAME ______________________________________________
ORDERS RESPECTING EMOLUMENTS DATES FROM WHICH DUE
ORDER Gazette Ref. to Monthly emoluments and 1 2 3 4 5
pay Substance deductions
No. Date Page
Col.
Rupees Rupees Rupees Rupees Rupees
Substantive pay
Officiating pay
Special pay
.
.
Total charge
DEDUCTIONS

Income Tax
Total Deductions
Net payable
Advice No.
Note. The above columns will be repeated on this page.
NOTE OF ADJUSTMENT OF LONG TERM ADVANCES

Month Amount Month Amount Month Amount Month Amount Month Amount
5.2
CHAPTER V
FORM A. 505 (concld.)

(Right-hand page)
Major Head of Account
Minor Head of Account
Detailed Head of Account
SERVICE ______________ Charged/ Other than Audit No. _____________

Charged
Date of payment of bills for
Particulars of objection
the month of
Particulars of Correspondence
Month Date of
No. of Amount of No. and date of
Month 20.. 20.. 20.. of Particular of adjustment admission or
voucher objection reference
claim recovery
Rupees
July
Aug.
Sep. NOTES EXPLANATORY OF PECULIAR PAYMENTS AND OF BROKEN PERIODS AT DIFFERENT RATES
Oct.
Nov.
Dec. PARTICULARS OF LEAVE AND TRANSFER
Gazetted Officer
Joining
No. and date of

Initials of Gazetted Officer
Jan. Orders Leave Appointment Date from which

time
Rules under which
leave is granted
Initials of Gazetted
reference
Initials of
Remarks
and kind of leave
Feb. Begins Ends

Date of order
Gazette page
Period of Appointment
Admissible
Period granted
absence and Station
Officer
Taken
Mar. Date Date
Y M D Y M D
Apr.
May
June
506. Alternative Form of Salary Audit Register. The following alternative form of
salary audit register is suitable for services wherein the changes are not very frequent.
The advantage in using this form is that a single folio will record six years entries. It is
left to the Financial Adviser & Chief Accounts Officer to decide which of the two forms
(A. 505 or A. 506) should be used in respect of particular services or departments.
5.3
CHAPTER V
FORM A. 506
(Left-hand page)
ALTERNATIVE SALARY AUDIT REGISTER OF GAZETTED RAILWAY SERVANTS PAY

AND ALLOWANCES
DATE OF BIRTH ___________________________

NAME ______________________________________________
ORDERS RESPECTING EMOLUMENTS DATES FROM WHICH DUE
ORDER Gazette Ref. 1 2 3 4 5
Monthly emoluments and
to
Substance deductions
No. Date Page pay
Col.
Substantive pay
Officiating pay
Special pay
.
.
Total charge
DEDUCTIONS

Income Tax
Total Deductions
Net payable
Advice No.
Note. The above columns will be repeated on this page.
Note of Adjustment of Long Term Advances

Month Amount Month Amount Month Amount Month Amount Month Amount
5.4
CHAPTER V
FORM A. 506(concld.)
(Right-hand page)
SERVICE _____________ Charged/Other than Audit No. _____________
Charged
DATE OF PAYMENT OF BILLS FOR THE MONTH OF
Year of
Payment
July Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May June
20. .
20. .
20. .
20. .
20. .
20. .
Particulars of objections
Notes explanatory
of peculiar
Number of Month Particulars of
payments and Amount of No. and date of Particulars of Date of admission or
voucher of correspondence
broken periods at objection reference adjustment recovery
different rates claim
Rupees
Particulars of Leave and Posts
Joining Date from which

Orders Leave Post
time
Begins
Ends
Rules under which leave is granted and kind of leave
No. and date of reference

Period of absence
Post and station

Period granted
Date of order
Gazette page
Admissible
Remarks
Taken
Date
Date
Y M D Y M D
5.5
CHAPTER V
507. New Entries in Salary Audit Registers. The pay admitted in internal check for an
officer should be that shown in the money columns of the salary audit register for the
period concerned. No pay can be passed to a gazetted officer whose name does not
appear in the salary audit register. The name of an officer newly appointed to a service
or post should be entered in the salary audit register on receipt of the notification in the
Gazette of Pakistan; and, on receipt of the charge report, a money column should be
opened showing the rate of pay and allowances admissible to him under the rules. In
the case of an officer transferred to Pakistan Railways, the necessary entries in the salary
audit register should be made from the gazette notification, the reports of taking over
charge, the last pay certificate issued by the Accounts Officer by whom he was last paid
and the statement of service (Form G.1907) signed by the Accounts Officer from whose
accounts control he was transferred. All entries made in the salary audit register should
be attested by a gazetted officer.
508. Opening New Salary Audit Register. In opening new registers, care should be
taken to see that:
(a) the names of all effective gazetted officers in the current registers with all
relevant particulars of pay and deductions are carried over to the new registers;
(b) all orders still in force, any unexpired leave, any transfer ordered but not
carried out, balances of outstanding advances and all outstanding objections are
brought forward in the new register.
509. Nil Money Columns in Salary Audit Registers. When a gazetted railway servant
proceeds on leave, a nil money column should be opened; this fact should be noted
in the blank space on the right-hand page. This will prevent pay being passed to him
until a fresh money column is opened for him in the register. A nil money column
should also be opened in pencil whenever the nature of the post held by a gazetted
officer is known to be such that careful watch has to be kept on the salary disbursed; as
for example, when an officer is appointed to officiate for another during the period of
the latters leave. If the period is extended, the date in the money column should be
changed. In the case of sanctions to temporary appointments of gazetted officers, as an
additional precaution, the word "stop" should be written in pencil in the payment cage
of the month in which the sanction expires. A new column should be opened in pencil
for reduced pay and allowances as well as for nil' amounts.
510. Posting of Gazette Notifications. Immediately on receipt of each gazette, the

Assistant Accounts Officer of the section should circulate it to the Junior Auditors. The
Junior Auditors should pick out the items concerning them, enter those items in the
appropriate salary audit registers and obtain the attestation of the gazetted officer in
charge of the section to the entries made, without delay. At the time of attesting the
5.6
CHAPTER V
entries, the gazetted officer will initial the corresponding notifications in the gazette in
token of his having attested the registers. The Assistant Accounts Officer of the section
should review the gazette carefully to see if any items have been omitted to be entered
in the registers and, after satisfying himself in this respect, obtain the orders of the
Accounts Officer for filing the gazette. When an officer is appointed to a post for a
limited time, the limitation should be stated in the note of the order; it is not necessary
to note that an officer is to act till further orders", as a later order always cancels the
earlier one.
511. Advance Notifications. When orders sanctioning alterations of pay, leave,

transfers, etc., are issued in advance of the notifications in the gazette, they should be
handled in the same manner as the notifications themselves. The entries in the register
should, however, be compared with the gazette notifications when the latter are
received and the Junior Auditor should certify against the notifications concerned that
he has made the necessary comparison.
512. Pay Slips. After the entries have been made and new money columns, if any,
opened in the salary audit registers, pay verification slips in (form A. 512) should be
prepared in favour of those officers who are newly posted to the Pakistan Railways or
whose emoluments are changed, and put up to the Accounts Officer for approval. After
approval, the pay slips should be sent to the subordinate accounts authority whose duty
it is to pre-check the pay bills of the officers, vide paragraph 504. Copies of the pay
verification slips may also be furnished to the heads of the offices to which the officers
are attached, to facilitate correct preparation of pay bills. A pay verification slip (A. 512)
is current until it is superseded by a fresh one. In all cases of transfers within Pakistan
Railways, the pay slips should accompany the last pay certificates.
NOTE. Deleted.
5.7
CHAPTER V
FORM A. 512
P. R. PA Y S L I P
From To
The Financial Adviser & The Divisional Accounts Officer,

Chief Accounts Officer, Pakistan Railways,
Pakistan Railways,
Headquarters, Lahore.
No. EGA , Dated 20 ____
Pay and allowances of Mr./Mrs./Ms. should be drawn at the monthly

rates shown below from the dates specified:
From From From From

Substantive pay
Officiating pay
Special pay
Leave-salary
Joining time
Personal pay
Total
The charge is Charged/Other-than charged.
The scale of pay is .

NOTE 1. Deductions of fund subscriptions and recoveries of Government dues as already known to
you/and noted in the enclosed Last Pay Certificate should be effected.
NOTE 2.This is in continuation/suppression of pay slip issued under No. . . . . . . . . . . . of . . . . . . . . . .

f or F i na nc i a l A dv i se r &
C hi e f A c c ount s O f f i c e r
Copy forwarded for Information to:
(1) The Divisional Superintendent, Pakistan Railways.
(2) Mr.
(3) The Director General Audit / Railways
(4)
f or F i na nc i a l A dv i sor &
C hi e f A c c ount s O f f i c e r
513. A fresh pay slip should be issued:
(a) whenever any increment is stopped;
(b) Deleted.
(c) whenever there is a change of any kind in emoluments, otherwise than by

the accrual of an increment in the ordinary course, e.g.
(i) when an officer passes outside or beyond the time-scale, or
5.8
CHAPTER V
(ii) whenever he passes from one time-scale to another, or
(iii) whenever he proceeds on leave of any kind or returns therefrom,

or
(iv) whenever he is appointed to a temporary post or reverts therefrom.
514. Leave and Transfer. On receipt of sanction to leave, either through a notification in
the gazette or an order issued in advance of the gazette notifications, a comparison
should be made of the leave sanctioned with that shown in the office copy of the leave
report and a suitable remark given against the gazette notification or the order. The
particulars of leave and transfer as notified in the gazette or order should be posted in
the salary audit register under the section Particulars of Leave and Transfer", which
should be completed on receipt of the report of the assumption of duties by the officer
after the expiry of leave or on joining a new post, as the case may be. Reports of
making over and taking charge or of going on and returning from leave, should be
entered in the salary audit register immediately on receipt.
515. Record of Objections in the Salary Audit Register. Particulars of irregularities or

objections noticed in the course of internal check of pay and allowances, leave, joining
time, etc., of gazetted officers should, besides being intimated to the head of the office
concerned for regularization (see paragraph 351) be also noted in the salary audit
register under the section "Particulars of objections". All items placed under objection
during a month should generally be reviewed before passing the next month's pay bill
and suitable action should be taken towards the clearance of all outstanding objections.
Ordinarily, recoveries of any overpayment in a bill will be made by short payment in a
subsequent bill; and the record of such recovery should be made in the section
"Particulars of objection of the salary audit register before the voucher is laid before
the gazetted officer in charge of the section.
516. Record of Internal Check in Salary Audit Register. The number of the money
column against which pay has been admitted in internal check and the Accounts Bill
(A. B.) number and date of the voucher subjected to internal check should be recorded
in the salary audit register under the heading "Date of Payment of Bills for the Month of"
in the cage for the month for which the pay is due (and not of the month in which it is
disbursed), thus:
(2) A.B. No. 82EG dated.--------
If the amount of either pay or any of the deductions for a month is not the same as that
shown in the relevant money column or if the payment or deduction is made with
reference to more than one money column, the actual amount passed or deducted
through the pay bill should in addition, be noted in the cage. Alternatively a guiding
letter or symbol should be placed in the cage and the significance thereof, viz., the
5.9
CHAPTER V
particulars of the payments or deductions in question, explained in the blank space

provided for the purpose in the salary audit register. This procedure should also be
followed when payments or deductions for broken periods or any peculiar payments or
deductions are made.
517. The enfacement on every bill subjected to internal check should be filled in by the
Junior Auditor. The pay bill should then be put up with the salary audit register to the
Accounts Officer, who, after exercising the requisite check, should attest the
enfacement on the bill and the entry in the relevant cage of the salary audit register with
his initials and submit the bill and salary audit register for check and attestation by the
Accounts Officer in charge.
518. Deleted.
519. Deleted.
520. Deleted.
521. Deleted.
522. Deleted.
B. CADRE CHECK.
523. Cadre Register. A register in form A. 523 should be maintained in the office of
Financial Adviser and Chief Accounts Officer for the purpose of Cadre check.
Instructions for checking the cadres are prescribed in the Pakistan Railways
Establishment Code. The detailed checks to be applied to cadres are prescribed in
paragraph 527 et seq.
5.10
CHAPTER V
FORM A. 523
CADRE REGISTER OF OFFICERS OF THE DEPARTMENT / SERVICE
Present on
July 20 . Aug 20 .
duty in
And so
Serial Serial
on for
number Date number
A.B. No.
Date every
Names of Whole connecting Whole from connecting
from Remarks Remarks month
Incumbents month periods month and periods
and to
forming the to forming the
same chain same chain
Permanent
1-A .. .. I .. .. .. .. .. .. .. ..
2-B .. .. I .. .. .. .. .. .. .. ..
3-C .. .. I .. .. .. .. .. .. .. ..
4-D .. .. .. 1-8 I .. .. .. .. .. ..
.. 16-20 I .. .. .. .. .. ..
5-E .. .. I .. .. .. .. .. .. .. ..
6-F .. .. I .. .. .. .. .. .. .. ..
7-G .. .. I .. .. .. .. .. .. .. ..
8-H .. .. .. 6-10 2 .. .. .. .. .. ..
.. 25-30 2 .. .. .. .. .. ..
9-I .. .. I .. .. .. .. .. .. .. ..
10-J .. .. I .. .. .. .. .. .. .. ..
11-K .. .. I .. .. .. .. .. .. .. ..
12-L .. .. I .. .. .. .. .. .. .. ..
Officiating
P .. .. .. 1-5 2 .. .. .. .. .. ..
.. 11-24 2 .. .. .. .. .. ..
Q .. .. .. 9-15 I .. .. .. .. .. ..
.. 21-30 I .. .. .. .. .. ..
10 2 .. .. .. .. .. ..
Total 12
524. Instructions for the Maintenance of the Cadre Register. In the cadre register,
separate folios should be set apart for each service, department or class of
appointments, as may be convenient. The number of sanctioned posts in a grade, class
or other unit of classification should be entered at the top of the page or pages assigned
to it under the initials of the Assistant Accounts Officer and the column "Names of
Incumbents" should be opened by entering in order of seniority the names of the
incumbents of permanent posts in the grade or class on 1st July. Such a number of lines
as experience may show to be necessary should be left blank for entry of permanent
promotions during the year to which the register refers. Such promotions should be
entered, and the names of officers permanently leaving the grade or class should be
scored out in red ink. Below the space provided for permanent incumbents should be
entered the names of officiating incumbents beginning with those actually on duty on
1st July of the year. The names of officers holding temporary posts should be entered
5.11
CHAPTER V
below those holding permanent posts and those appointed in officiating arrangements
in connection therewith.
525. After the end of a month, entries should be made in the columns for that month,
showing which incumbents were on duty during any portion of the month. These
entries should be made from the checked pay bills for the month or from the
Memorandum of Differences (G.1645) and the Attendance Report (G.1652)
accompanying the pay bills, as may be convenient. Against the names of those present
throughout the month the figure "1" should be written in the first column, while against
the names of those present for a part of the month only, the dates from and to which
they were on duty should be entered in the second column as shown in the Form
A.523, and in column 3 should be entered numbers beginning with 1, connecting the
period which forms part of the same chain, the same number being repeated against
each part of such chain. The highest number in column 3 will thus show the number of
posts accounted for by the broken periods. If this number added to the sum of the
figures entered in column 1 does not exceed the number of sanctioned posts, it is clear
that the cadre has not been exceeded as a whole. To ensure that the cadre has not been
exceeded during any day of the month, it must be seen, while entering the connecting
numbers in column 3, that the dates indicating the fractions of the same chain do not
overlap each other; the dates' 1-6, 7-20 and 21-31 indicate that the post was filled for
the whole month.
526. To facilitate the completion of the check after the end of the month, brief notes
indicating the changes during the month may be made either in the Remarks column
or at the foot of the column for the month. Information regarding period of joining, and
of taking or making over charge during which it is permissible for two officers to draw
pay against one and the same post, should be recorded in the "Remarks " column. In the
case of cadres which include a leave reserve, the total number of officers on leave and
the total period of leave should, if necessary for the purpose of cadre check, be worked
out and exhibited in the Remarks column. A departmental summary should then be
prepared showing the number of Duty posts and "Leave Reserve posts included in
the sanctioned permanent cadre for each branch or department as compared with the
actual number of officers on duty and on leave and deputation in that branch or
department under the various categories. From the departmental summary, a general
summary showing only the excesses and savings in all departments of Pakistan
Railways by categories of appointments should be prepared and placed before the
Accounts Officer. The general summary will help the Accounts Officer to see whether
an excess in any class or category is or is not covered by a shortage in another class or
category. The results of the check over cadres, as brought out in the general summary,
should be communicated to the Financial Advisor & Chief Accounts Officer or General
Manager within two months of the last day of the month to which the check relates.
5.12
CHAPTER V
527. Checks to be Applied. The following checks should be exercised:
(1) Number of Permanent Officers.
(a) Administrative post. Not more than one officer may hold a lien on an
administrative post.
(b) Divisional Officers posts. The number of officers holding lien on posts
in each of the categories shown below should not exceed the number of
posts sanctioned for the category in the department concerned:
Divisional Officers
Assistant Officers
Provided, that an excess in the number of permanent Assistant Officers

should be considered as permissible if there is a corresponding shortage
in the number of permanent Administrative and Divisional Officers. An
officer whose lien on a post has been suspended should not be included
in the above calculations.
(c) Deleted.
(2) Number of Officers on duty.
(a) Administrative posts. No sanctioned working post may have more than
one officer filling it on duty.
(b) Divisional Officers. The number of officers drawing duty pay should
not exceed the sanctioned number of divisional working posts unless the
excess is covered by a corresponding shortage in the number of officers
drawing duty pay against the higher, i.e., administrative working posts.
NOTE. This sub-clause does not apply to a department the leave reserve for
which is provided in the District grade.
(c) Assistant Officers. The number of officers drawing duty pay should not
exceed the sanctioned number of Assistant Officers' working posts unless
the excess is covered by a corresponding shortage in the number of
officers drawing duty pay against the administrative and divisional posts.
(d) NonGazetted Service. The number of officers drawing duty pay

should not exceed the number of working posts in the non-Gazetted
Service unless such excess is permitted under the rules or when a
permanent post is vacant in a higher grade.
5.13
CHAPTER V
(3) Total number of Officers on duty or on leave.
The total number of gazetted officers (other than officers of the NonGazetted
Service) on duty or on leave should not exceed the total number, including the
leave reserve, of permanent Administrative, Divisional and Assistant Officers'
posts.
528. For the purpose of the checks prescribed in the foregoing rules, temporary posts
should be kept outside the sanctioned cadre and permanent officers holding such posts
should be considered as on deputation from their cadres to these posts.
C. MISCELLANEOUS
529. Recruitment to Posts and Services. Accounts Officers are not generally required to
watch the observance of provisions of the following nature relating to recruitment or
appointment to posts or services, as these are the concern of the administrative
authorities, who should take the necessary steps in the matter:
(a) rules relating to the proportion to be observed in recruitment to services

between personnel promoted from subordinate ranks and that recruited direct;
or
(b) rules relating to educational or other qualifications.
When, however, an Accounts Officer is of opinion that, in accordance with any

rule or order, a post is reserved for members of a particular service and an
outsider is appointed, he will call for the sanction of the authority which is
competent to remove the reservation. The fact that the pay or a post has been
fixed on the assumption that it will be held by a member of a particular service
tends to show that it was intended to reserve the post for that service but by itself
is not conclusive evidence.
530. No-demand Certificate for Military Officers in Pakistan Railways Employment.

Military Officers in Pakistan Railways employment, when about to retire from active
service, are required by the Defence Division to produce, besides the Last Pay
Certificate (G.1673), a 'no-demand certificate' from the Pakistan Railways Accounts
Officer under whose accounts control they are. This certificate should be granted only
after adjusting all outstanding demands against the officers concerned.
5.14
CHAPTER VI
CHECK OF ESTABLISHMENT CHARGES NON GAZETTED STAFF
CONTENTS
PAY BILLS OF NON-GAZETTED STAFF RESPONSIBILITY OF 6.1 602

OFFICERS SIGNING PAY BILLS
PAY BILLS OF EMPLOYEES IN PAY SCALE 1 4 6.1 603
REGISTER OF DEDUCTIONS 6.1 604
SCALE CHECK REGISTER 6.1 6.2 605
INSTRUCTIONS FOR POSTING THE SCALE CHECK REGISTER 6.2 606
PRINCIPLE OF SCALE CHECK 6.2 607
EXTENT OF SCALE CHECK OF PERMANENT ESTABLISHMENT 6.3 608
SCALE CHECK OF TEMPORARY ESTABLISHMENT 6.3 609
TEST CHECK OF PAY DRAWN BY STAFF 6.3 610
CHECK AGAINST DOUBLE PAYMENTS 6.3 611
PRECAUTIONS TO BE TAKEN IN PASSING SUPPLEMENTARY 6.4 612

BILLS
ALTERNATIVE PROCEDURE FOR SCALE CHECK 6.4 6.5 613 615
SALARY CHECK REGISTER FOR CONSTRUCTIONS 6.6 616
SCALE CHECK REGISTER FOR CONSTRUCTIONS 6.7 617
OPENING OF NEW REGISTERS 6.7 618
SPECIAL ALLOWANCES 6.7 619
CHECK OF RENT ROLLS 6.7 620
BILLS FOR EDUCATIONAL ASSISTANCE 6.8 621
14
CHAPTER VI
601. Introductory. The rules prescribed in this Chapter should be applied in the internal
check of charges relating to non-gazetted establishment. They should be deemed as
supplementing those in Chapter IV.
A. PAY BILLS OF NON-GAZETTED STAFF
602. Responsibility of Officers Signing Pay Bills. The officer by whom a pay bill is
signed is responsible for the correctness of facts regarding the actual employment on
their legitimate duties of the establishment for whom pay is drawn. The internal check
of pay bills should accordingly be conducted on this assumption.
603. Pay Bills of Employees in Pay Scale 1 - 4. In regard to the pay bills of employees in
pay scale 1 - 4, for whom no Memorandum of Differences (G. 1645) are prepared, it
will not be possible to check the correctness of the rates at which wages have been
charged at the time of passing the bills for payment. So long as the rates charged are not
in excess of the maximum of the appropriate scales, it should be assumed, at the time of
passing the bills, that the wages have been drawn at the correct rates. Once a year,
however, the rates shown in any one month's bill selected for the purpose should be
checked with the employees service records maintained in the executive offices.
NOTE. Deleted.
604. Register of Deductions. For the purpose of watching the recoveries of authorized
deductions from the emoluments of non-gazetted staff, registers in form A. 604 should
be maintained in each Accounts Office. This form may, at the discretion of the
Financial Adviser & Chief Accounts Officer, be treated as a distinct part of form A. 605
or A. 616 and bound therewith.
FORM A.604
REGISTER OF DEDUCTIONS FROM SALARIES AND ALLOWANCES
Particulars Recoveries
Name and To end To the
On Amount
designation of August so end of Grand Remarks
what Authority to be July
of previous on to June current Total
account recovered
employee year year
605. Scale Check Register. For the purpose of exercising a check over the numbers of
posts in the various time scales and pay scale number sanctioned from time to time
registers in form A. 605 should be maintained in each Accounts Office. Separate foils
should be set apart in these registers for each class or pay scale number of staff. Some
entries have been shown in the form printed below by way of illustration.
6.1
CHAPTER VI
FORM A. 605
SCALE CHECK REGISTER
Grade 05
Sanctioned Scale of pay Rupees 3340-160-8140
Sanctioned Strength On Roll Strength
Date
from No. Particulars of
Period of And Remarks
Authority which of Bill Units July August
sanction so on
takes posts
effect
FA &CAO Permanent 3 Commercial 3 3
/ G.M.s Br.
letter
No.. Do 1 Rates Br. 1 1
Dated.
Total 4 4 4
606. Instructions for Posting the Scale Check Register. All sanctions in respect of non-
gazetted establishment should, as received, be entered in the Scale Check Register and
the entries attested by the Accounts Officer concerned. The pay bill of each cost centre
should contain a summary of the sanctioned and on roll strength of the cost centre. The
on roll strength as shown in the summary should be checked with the actual charged in
the bill at the time of passing it. Entries of on roll strength should simultaneously be
made from the checked summary into the Scale Check Register in the column for the
month concerned. After the posting has been made of all the bills passed in internal
check, the total on roll strength of each class in the accounting unit or division for the
month should be compared with the sanctioned strength and excesses over the
sanctioned strength, if any, should be taken up with the executive authorities
concerned. Care should be taken by the supervising staff to see that there is no omission
or double posting in making entries in the Scale Check Register.
607. Principle of Scale Check. Ordinarily, only one employee can remain on duty and
draw pay against a sanctioned post. If more than one employee is shown as on duty
against one and the same post or if an employee is shown as on duty against a post not
sanctioned by the competent authority, the pay and allowances of the employees
concerned should be held under objection. Under the rules, however, during joining
time and during approved periods of 'making over' and 'taking over' of executive
charges, both the relieving and relieved employees are counted as on duty against one
and the same post. In making comparisons of on roll strength with the sanctioned
strength, therefore, due consideration should be made for such instances, suitable
remarks being recorded in the register.
6.2
CHAPTER VI
608. Extent of Scale Check of Permanent Establishment. The check against the
sanctioned scale should, as a rule, be exercised cent percent every month in respect of
all non-gazetted establishment including workshop staff and employees in pay scale 1 -
4.
NOTE. The following exceptions have, however, been permitted on the Pakistan Railways:
(i) In the case of staff from BPS 5 15 (other than workshop staff) this check may be
limited to not less than 25 per cent. For this purpose, bill units should be divided into suitable number of
sections and the scale check of each section should be completely carried out once in every four months.
The selection of units or sections for check should be made at random and not in any particular order.
(ii) In regard to the employees in pay scale 1 - 4, the check against the sanctioned scale should be
conducted at least once every half-year.
609. Scale Check of Temporary Establishment. Temporary establishments, i.e., staff

employed against temporary sanctions should be kept distinct from permanent
establishments in the pay bills. In the Scale Check Register (A. 605) also, sanctions to
temporary establishment should be recorded separately. A cent percent check should
be exercised against the sanctions in regard to all temporary establishments at the time
of passing the pay bills in internal check.
610. Test Check of Pay Drawn by Staff. The names of incumbents of all permanent
posts, in scales of pay (e.g. in Scale No. 1 pay Rupees 2970 - 90 - 5670), the rates of
pay admissible to them should be entered in a fly-leaf of the Scale Check Register (Form
A. 605). The particulars in the pay bills relating to name' and 'pay' of this class of staff
should be compared with the entries in the fly-leaf of the Scale Check Register once a
year. Any irregularity coming to light as a result of this comparison should be
investigated and set right.
611. Check Against Double Payments. In order to safeguard against more than one
payment on account of one and the same claim, a register in form A. 611 should be
maintained by each Senior / Junior Auditor and the entries therein should be initialled
by the Accounts Officer who passes the pay bills for payment.
FORM A. 611
REGISTER OF PAY BILLS PASSED FOR PAYMENT
Months to which the bills relate
July 20.
Regular bills Supplementary bills
Cost Centre
August and so
Number and No. Remarks
Initials of Initials of on
Name and No. and
Accounts Accounts
Date of Date of bill
Officer Officer
bill
6.3
CHAPTER VI
612. Precautions to be taken in passing Supplementary Bills. At the time of checking

any supplementary bill, forms G. 1645, W. 464A and G. 1652 of the regular bills for
the months to which the supplementary claim relates should be consulted to see that it
has not already been passed for payment. In cases where reference to those forms does
not serve the purpose or, where those forms are not submitted with the bills, the regular
pay bills of the months affected should be consulted. When passing the supplementary
claim for payment full particulars of the claim and reference to the supplementary bill
should be entered prominently on the forms G. 1645, W. 464A and G. 1652 or, on the
regular bills, for the months affected, against the names of the individuals concerned. A
counter remark that this has been done should be given on the form G. 1645, W. 464A
and G. 1652 of the supplementary bill or on the supplementary bill itself. All the entries
and remarks made in connection with the passing of a supplementary claim should be
checked and attested by the Accounts Officer.
613. Alternative Procedure for Scale Check. In respect of staff in scales of pay (e.g. in
Scale No. 1 pay Rupees 2970 - 90 - 5670) a register in the form A. 613 may be
maintained for the purpose of check of actual expenditure against funds and of number
of persons employed against the sanctioned cadre. Part I of the register is for recording
on roll strength and amount against the sanctioned posts and Part II for classification of
expenditure by account heads. Separate pages should be allotted for separate cost
centre or office in Part I and for each month in Part II. The total amount posted under
the different heads of accounts in the latter part should be tallied with the amount of
pay and allowances posted in Part I.
FORM A. 613
SALARY CHECK REGISTER OF NON-GAZETTED STAFF
Part I
August
Sanctioned
and so
Appointments Budget July Remarks
on to
allotment
June
Name of Name of
Order Sanctioned
Designation permanent officiating Amount No. Rate Amount
No. Scale
incumbent incumbent
Rupees Rupees
6.4
CHAPTER VI
Part II
Account Head A01151 A01155 A01202 And so on Total

Budget Provision
A.B. No.
for the year.
Budget Provision
for the month.
NOTE. The budget provision should be shown in red ink (Bold in case of computer generated report)
under each head of account..
614. In regard to staff (excluding engineering gangs and skilled labourers of the
Engineering Department) in scales of pay (e.g. in Scale No. 1 pay Rupees 2970 - 90 -
5670) a Scale Check Register in form A. 614 should be maintained. This register is also
in two parts, the second part being the same and used in the same way as Part II of form
A. 613.
FORM A. 614
SCALE CHECK REGISTER OF NON-GAZETTED STAFF
Part I
July
Sanctioned
Salary / Gross
number by Sanctioned Actual August and so
Wage amount of Remarks
categories amount No. on to June
Period pay and
of posts passed
allowances
Rupees Rupees No. Rupees
615. The Scale Check Register for engineering gangs and skilled labourers should be
kept in form A. 615. This is also in two parts, the second part being the same and used
in the same way as Part II of form A. 613.
6.5
CHAPTER VI
FORM A. 615
SCALE CHECK REGISTER OF ENGINEERING GANGS AND SKILLED LABOURERS
July
Sanctioned Salary /
Permanent Temporary August and
number Wage Remark
so on to June
permanent Period
No. No.
Amount Amount
passed passed
Rupees Rupees No. Rupees
616. Salary Check Register for Constructions. All sanctions relating to establishments
(other than work-charged) for lines under construction should be recorded individually
and internal check of pay bills should be conducted with reference to such sanctions. A
register in form A. 616 should be kept for this purpose in the Accounts Office. Separate
folios should be set apart in this register for each construction. After the internal check
of each pay bill, the gross amounts passed to each employee should be posted in the
register under the month concerned.
FORM A. 616
CONSTRUCTION SALARY CHECK REGISTER
Orders or reports regarding appointments, postings, joining,
July
promotions, reversions, grants of allowances, etc.
Date Scale
Nature Name and No. of Amount
from and
of Class designation days, if passed
which Pay and Authority
Authority No. Date order and for in
order allowance
or grade broken internal
takes
report periods check
effect
Leave
And so Order When When Remarks
Nature of Period of
on to availed returned
Authority No. Date leave leave
June of to duty
6.6
CHAPTER VI
617. Scale Check Register for Constructions. The check against the sanctioned scale of
establishment (other than work-charged) on constructions may be exercised by
maintaining a register in form A. 617. Separate pages should be allotted in this register
for each construction project.
FORM A. 617
CONSTRUCTION SCALE CHECK REGISTER
Sanctions Actual
Period Period of employment
(brought
forward) And Total
Authority Period for Rate or Remarks
Designation for Names of so to
for which scale
of post which incumbents July August on end
Sanction sanctioned of pay
sanction to of
already June year
utilized
Rupees
618. Opening of New Registers. As forms A. 604, A. 605, and A. 613 to A. 617 provide
columns for recording particulars for only 12 months, fresh registers have to be opened
for each year. In carrying forward entries to a new register, care should be taken to see
that no outstanding sanctions, orders or details necessary for the proper check of future
claims are omitted. The entries made in the new registers should be checked and
attested by the Assistant Accounts Officer.
619. Special Allowances. The special allowances (i.e., over time, running and under
rest allowances) granted to non-gazetted railway servants are generally drawn through
pay bills. If at the time of pre-check of pay bills, the propriety of the claims on account
of these allowances is initially admitted in internal check on the authority of the
departmental officer signing the pay bills, a test check should be conducted afterwards
locally, or at inspections once a year as may be practicable with the initial documents
on which they are based. This check may, at the discretion of the Financial Adviser &
Chief Accounts Officer, be limited to a percentage to be fixed by him. Errors and
irregularities noticed during this check should be taken up with the executive and the
adjustments of over payments, if any, watched through the subsequent month's bills.
620. Check of Rent Rolls. The rent rolls (E.1969) received with the pay bills should be
checked to see not only that the amount shown as rent recoverable is correct and that
the recovery has actually been made through the pay bill but also that the benefit of
free quarter is not allowed to staff ineligible to it. (See paragraphs 1904 and 1970 of the
Pakistan Railways Code for the Engineering Department).
6.7
CHAPTER VI
B. MISCELLANEOUS
621. Bills for Educational Assistance. Non-gazetted railway servants are eligible for
assistance from Pakistan Railways revenues for the education of their children in
accordance with the rules prescribed for the purpose. For the internal check of claims
for educational assistance preferred under these rules, a manuscript register (A.621)
should be maintained to record particulars relating to:
(a) names of railway servants to whom assistance is granted,
(b) names of children,
(c) names of schools,
(d) reference to bills and
(e) amount passed for payment to railway servants month by month.
The entries in this register should be attested by the Assistant Accounts Officer.
6.8
CHAPTER VII
INSPECTION OF EXECUTIVE OFFICES
C O N T ENT S
SCOPE OF INSPECTIONS 7.1 701 702
INTERVALS BETWEEN INSPECTIONS INSPECTION OF STORES 7.1 703
INSPECTION OF STATION ACCOUNTS 7.1 704
INSPECTION OF DIVISIONS AND SUBORDINATE OFFICES 7.1 705
INSPECTION OF SUBORDINATE OFFICES 7.2 706
INSPECTION OF OTHER OFFICES 7.2 707

(708 Deleted)
PROGRAM OF INSPECTIONS 7.2 709
NOTICE OF INSPECTION 7.2 710
GENERAL INSTRUCTIONS 7.2 7.3 711
DISCUSSION WITH THE EXECUTIVE OFFICERS 7.3 712
INSPECTION REPORT 7.3 713
PART I OF THE REPORT 7.3 714
PART II OF THE REPORT 7.3 7.4 715
FRAUDS AND LOSSES 7.4 716
15
CHAPTER VII
701. Scope of Inspections. The initial accounts records, on which the claims and
accounts returns submitted to the Accounts Office are based, but which are not
submitted along with them to the Accounts Office, should be inspected locally. The
object of such inspections is to ensure that returns, vouchers, etc., submitted to the
Accounts Office, have been correctly prepared and accord with facts, and that all initial
records, on which such returns, vouchers, etc., are based, have been maintained
efficiently and in a way that they can be produced as reliable evidence in a court of
law, should an occasion arise. Such inspections should include the verification of cash
and stores.
702. Inspections will embrace only a test-check of the initial records of the office, but
cash and stores will be checked in full.
Intervals between Inspections
703. Inspection of Stores. Stores whether in depots or lying with the consuming
department as materials-at-site, subordinate stores or tools and plant in the various
offices, should be verified by Stock Verifiers or Inspectors of Stores Accounts, subject to
the general supervision of, and occasional test-check by, an Accounts Officer. The
inspections should be so arranged that all materials in a depot are verified once a year,
that all materials-at-site of works and stores with imprest holders lying with subordinate
stores are verified once in two years, and all tools are verified once in three years.
Detailed rules for the verification of stores are laid down in Chapters XXXII and XXXIII
of the Pakistan Railways Code for the Stores Department.
NOTE. The Financial Adviser and Chief Accounts Officer may extend the periods of verification or
curtail the items to be verified in cases where he and the General Manager agree that:
(i) the reduction in check will not impair efficiency
(ii) the reduced check will provide sufficient safeguards against loss, and
(iii) a too rigid application of the above rule is not conducive to economy or is wasteful.
704. Inspection of Station Accounts. The initial accounts of all stations should be
inspected by the Inspectors of Coaching and Goods-Accounts, whose work will be
regularly test-checked by a Traveling Accounts Officer. Detailed instructions in this
connection are laid down in Chapter XXIX.
705. Inspection of Divisions and Subordinate offices. The initial accounts of

expenditure in the various divisional offices should be inspected by a Gazetted Officer
once every two years, but the initial accounts of engineering expenditure, both
construction and open line, should be inspected once a year. The first inspection of a
7.1
CHAPTER VII
construction division should, as far as possible, be made within three months of its
formation. Inspections of divisional offices should, in addition to the divisional records,
embrace a complete examination of the initial records of at least one subordinate office
in the case of engineering expenditure and of at least two subordinate offices, not in
charge of a Gazetted Officer. As far as possible all the subordinate offices in a division
should be inspected within the course of two years.
NOTE. The Financial Adviser and Chief Accounts Officer may at his discretion arrange the Inspection
Program in such a way that an office which is inspected by Statutory Audit Staff in one year is not
inspected by the Accounts Department in the same year.
706. Inspection of Subordinate Offices. In a division, the initial books of account which
have been taken over by the Divisional Accounts Officer, the subordinate offices may
be inspected at such intervals, as may be considered necessary by the Financial Advisor
and Chief Accounts Officer.
707. Inspection of Other Offices. The office, in which the only records to be inspected
are the leave accounts of subordinates, contingent expenditure, records of free passes,
etc., should be inspected at intervals of not less than three years.
708. Deleted.
Procedure
709. Program of Inspections. A program of inspections to be conducted during the

course of a year should be drawn up at the commencement of the year. In drawing up
the program, due regard should be had to the program of inspections of the Statutory
Audit staff so that an undue strain may not be imposed on the executive offices by the
accounts and audit inspections taking place within a short interval. (See also Note
below paragraph 705 above.)
710. Notice of Inspection. The head of the office which is proposed to be inspected
should be given sufficient notice of the probable dates of inspection, so that, he may
collect the necessary documents and arrange to be present at his headquarters to
discuss with the Inspecting Officer the results of the inspection.
711. General Instructions. During the inspection of an executive office:
(i) a detailed examination should be made to see that all the returns, bills,
statements and accounts of one month submitted to the Accounts Office agree
with the books and original records kept locally;
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CHAPTER VII
(ii) a test-check should be made, of the original records not submitted to the
Accounts Office and of the accounts, returns, vouchers, etc., which are not
checked in the Accounts Office or which cannot be checked adequately
except locally, since the last inspection either by Accounts or Audit; and
(iii) a general review of the procedure relating to initial accounts of receipts

and expenditure of cash and stores should be made with a view to making
helpful suggestions towards the elimination of useless returns, redundancy of
any kind and wasteful methods and to assisting the departmental officers in
matters affecting accounts, budget, or the financial regularity of transactions.
712. Discussion with the Executive Officers. All irregularities and objections noticed
during the course of inspection should be noted down methodically. The Inspecting
Officer should discuss all the important points noted down with the head of the office
inspected, as far as practicable, on the spot. If, as a result of the discussion, the
Inspecting Officer is satisfied that there has been no irregularity or objectionable feature
in regard to any point it should be dropped and should not find a place in the
inspection report.
713. Inspection Report. At the conclusion of an inspection, an inspection report should

be prepared embodying all irregularities and objections for which no satisfactory
explanations were forthcoming. It should be prepared in two parts. The first part should
contain points of major importance only, all other items being relegate to Part II.
714. Part I of the Report should be in quadruplicate. One copy will be retained in the
Accounts Office as office copy; three copies will be sent to the immediate superior of
the Officer whose office was inspected with request that two copies may be forwarded
to the head of the office inspected for remarks. The latter should return one copy with
as complete replies as possible through his immediate superior to the Inspecting
Officer. Before forwarding the replies, the immediate superior should satisfy himself that
they are correct and complete, and where necessary, should have them amended or
amplified to avoid further correspondence. The remarks of the Executive Officer should
be scrutinized and further action that may be necessary taken under the orders of the
Accounts Officer. If any cases of serious irregularities come to light in the disposal of
the inspection report (Part I), the details thereof should be entered in the Register of
Serious Irregularities (A. 364) and the progress of their disposal carefully watched.
715. Part II of the Report. This report should be made out in duplicate. One copy
should be retained as office copy and the other sent direct to the Officer in charge of
the office inspected with the request that irregularities pointed out therein may be
regularized and the recurrence of such irregularities guarded against. The Officer in
charge of the office inspected need not return the report (Part II) with his remarks to the
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Accounts Officer. He should, however, give suitable remarks as to the action taken by
him against each item in the report before filing it. The Accounts Officer should, during
his next inspection, examine the remarks recorded on the Executive Officer's copy of
the Part II of the report and satisfy himself that suitable action has actually been taken
on the points raised therein.
716. Frauds and Losses. When a fraud or loss comes to notice during an inspection, the
nature and extent thereof should be investigated and a report made to the Executive
Officers concerned. Further action should be taken in accordance with the rules
prescribed in paragraph 372 et seq.
7.4
CHAPTER VIII
COMMUNICATIONS FROM AUDIT AND ACTION THEREON
C O N T ENT S
COMMUNICATION FROM AUDIT 8.1 801
ACTION BY THE ACCOUNTS OFFICER 8.1 802
AUDIT INSPECTION REPORTS 8.1 803
REPLIES TO AUDIT INSPECTION REPORTS 8.1 804
DISAGREEMENT BETWEEN THE ACCOUNTS OFFICER AND THE 8.2 805

DIRECTOR GENERAL AUDIT, RAILWAYS
AUDIT OBJECTIONS AND PROVISIONAL PAYMENTS 8.2 806
RECTIFICATION OF MISTAKES IN ACCOUNTS DISCLOSED BY 8.2 8.3 807

AUDIT
DRAFT PARAGRAPHS FOR RAILWAY AUDIT REPORT 8.3 8.4 808 809
GENERAL 8.4 810
16
CHAPTER VIII
801. Communication from Audit. Ordinarily, the results of statutory audit are
communicated through:
(1) The more important and serious irregularities discovered in the course of
audit of Accounts Office records are conveyed through Draft Paras directly to the
Principal Accounting Officer and others. Draft Paras issued are discussed in
Departmental Accounts Committee (DAC) meeting.
(2) Audit notes detailing minor irregularities discovered in the course of audit
of Accounts Office records.
(3) Inspection report showing the results of audit of the initial records of
executive offices.
(4) A record of petty objections not formally raised will also be maintained
by Director General Audit, Railways and sent periodically, as may be arranged, to
the Financial Adviser and Chief Accounts Officers for scrutiny and review.
802. Action by the Accounts Officer. The Accounts Officer should generally take the
same action on defects and irregularities brought to notice by the Director General
Audit, Railways as he would take if they had been discovered in the course of internal
check applied by his own staff.
803. Audit Inspection Reports. An inspection report will consist of two parts, viz., Part I
dealing with the more important matters and Part II dealing with minor or routine
matters. Audit notes detailing the results of monthly test audit will similarly consist of
two parts. The final disposal of Parts II of audit notes and inspection reports whether on
the accounts or executive offices rests with the Accounts Officer and no formal reply to
the Director General Audit, Railways is necessary. But, the disposal of such audit notes
and inspection reports should be made available to the Director General Audit,
Railways. Part I of inspection reports and audit notes and Draft Paras on the more
important irregularities should be dealt with by the Accounts Officer without delay and
a reply should be sent to the Director General Audit, Railways as soon as possible
showing clearly the action taken thereon.
804. Replies to Audit Inspection Reports. Replies to inspection reports of executive

offices should be sent by the office concerned to the Accounts Officers. In scrutinizing
them, the Accounts Officer should call for further information if necessary, and consult
the head of the division or department concerned, where desirable, before giving a
reply to the Director General Audit, Railways.
8.1
CHAPTER VIII
805. Disagreement between the Accounts Officer and the Director General Audit,
Railways. If the Accounts Officer is unable to accept the view of the Director General
Audit, Railways, he should, if requested by the latter, make a reference to the General
Manager, except when the question is one of accounts procedure or of the
administration of the accounts establishment under the administrative control of the
Member Finance when the matter should be referred to him. The General Manager
should be requested to obtain the orders of the Ministry of Railways (Railway Board) if
the matter is beyond his competence to decide. When making such a reference, the
Accounts Officer should send a verbatim copy of the Director General Audit, Railways
objection and a statement of his own views.
806. Audit Objections and Provisional Payments. If the Director General Audit,
Railways objects to any payments of a recurring nature and it is considered to continue
them pending settlement of the objection, they may be made provisionally and subject
to recovery, the payee receiving the payments being so informed.
807. Rectification of Mistakes in Accounts disclosed by Audit. If the audit scrutiny

discloses any inaccuracy in the accounts compiled by the Accounts Officer, the
following procedure, which is equally applicable to mistakes detected in internal
check, should be adopted:
(1) If the accounts of the year have not been finally closed, the mistake
should be rectified through the accounts of the month in hand.
(2) Mistakes and misclassification noticed after the June accounts have been
closed should be rectified before the Financial Statements and Finance Accounts
are prepared, and intimated to the Member Finance either through a revised
accounts or through corrections to accounts already submitted.
(3) Mistakes and misclassifications noticed after the submission of the

Financial Statements should be dealt with in accordance with the following rules:
(a) if the item properly belongs to one account head but is wrongly
classified under another, a suitable rectifying entry with the approval of
competent authority will be passed.
(b) If corrections or transfer affect major heads, unless they affect the
accounts of different Governments or represent re-adjustment of less
important misclassifications of a previous year, they should usually be
effected through the Retained Earnings by passing the adjusting entries. This
would prevent unnecessary inflation of the current years accounts and the
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CHAPTER VIII
voting of grants of doubtful propriety which the inclusion of the correcting

entries in the current accounts would otherwise involve.
(c) If the error affects a debt or remittance head, the procedure should be as
follows:
(i) Item taken to one debt or remittance head instead of another The
correction should be made by transferring it from the one to the other.
(ii) Item credited to a debt or remittance head instead of revenue head

or debited to a debt or remittance head instead of to a service head The
correction should be made by transferring it to the head under which it
should originally appear.
(iii) Item credited or debited to a revenue head instead of to a debt or

remittance head The correction should be made by crediting or debiting
the relevant head.
(4) If the rectification of mistake would lead to an excess over a grant or

grants voted by the Assembly or an appropriation sanctioned by the President or to
a considerable change in the contribution payable during the year to general
revenues the orders of the Member Finance, must be first obtained.
808. Draft Paragraphs for Railway Audit Report. (1) According to the principles which,
the Auditor General has agreed, will govern the relations of Audit with the Executive,
the following will be included in the Railway Audit Report:
(a) Those cases of financial irregularities as have not been rectified to the
satisfaction of Audit by the Executive.
(b) Cases of losses, writes-off or nugatory expenditure.
(2) In regard to (1) (a) above, departmental action for rectification of financial
irregularities in the following cases, lies with the Ministry of Railways (Railway
Board):
(a) Cases in which the Audit department feels doubtful as to the adequacy of
the action taken by Pakistan Railways and therefore considers action or
cognizance of the Ministry of Railways (Railway Board) is necessary.
(b) Matters which can adequately be dealt with only by the Ministry of
Railways (Railway Board) e.g., cases regarding general policy.
8.3
CHAPTER VIII
In such cases, Pakistan Railways Audit officers have instruction to forward copies of the
original correspondence with the Executive to the Director General Audit, Railways so
that he might place them before the Ministry of Railways (Railway Board) for
consideration and departmental action.
809. When the Director General Audit, Railways proposes the inclusion of any
particular case in the Railway Audit Report, he will send a copy of his provisional draft
paragraph to the Financial Adviser and Chief Accounts Officer for obtaining the
acceptance of the Railway Administration. This should be dealt with expeditiously and
returned to the Director General Audit, Railways ordinarily within a period of six weeks
with the Railway Administrations comments both on the statement of facts contained
therein and the inferences drawn therefrom by the Director General Audit, Railways. If
the draft contains any statements which are not accepted as correct by the Railway
Administration, the attention of the Director General Audit, Railways should be drawn
to them. If the paragraph deals with a question of accounts procedure or contains
comments on the working of an Accounts Office under administrative control of
Member Finance, a copy thereof together with the Financial Adviser and Chief
Accounts Officers views and explanation should be sent to Member Finance.
810. General. The Accounts Officer should, in giving replies to the communications to
the Director General Audit, Railways, act in close collaboration with the administrative
authorities concerned, so that the information given to Audit may be an authoritative
statement of facts on behalf of the Railway Administration, and there may be no
possibility of any dispute at a later stage.
8.4
CHAPTER IX
CASH AND PAY DEPARTMENT
CONTENTS
INTRODUCTORY 9.1 9.2 901 903
TREASURY RULES 9.2 904 905
CASHIERS CASH BOOK 9.2 906
BALANCING THE CASHIERS CASH BOOK 9.3 907
ACCOUNTS CHECK OF CASH BOOK 9.3 908
VERIFICATION OF CASH BALANCE BY ACTUAL COUNT 9.3 909
REMITTANCES OF STATION RECEIPTS TO THE CASH 9.3 910

OFFICE
TRAVELLING SAFES 9.3 911 912
CASH WITNESSES 9.4 913 914
RECEIPTS OF STATION REMITTANCES BY CASHIER 9.4 915
CASH BAGS 9.4 9.5 916 917

OPENING THE CASH BAGS AND COUNTING THE CASH 9.5 9.6 918 920
DISCREPANCIES 9.6 921 922

(923 Deleted)
SHROFFING 9.6 924
(925 934 Deleted)
COUNTERFEIT CURRENCY NOTES 9.7 935
ACKNOWLEDGEMENT OF STATION REMITTANCES 9.7 936
CASH CHECK SHEET 9.7 9.8 937
REMITTANCE TO TREASURIES 9.8 9.9 938 939
PAY OFFICEPAY DISTRICT 9.9 940
17
CHAPTER IX
CONTENTS
PAYMASTERS CASH BOOK 9.9 941

PROVIDING FUNDS TO SECTIONAL PAYMASTERS 9.10 9.11 942 943
BILLS DISTRIBUTION REGISTER 9.11 944
ADVICE NOTES OF BILLS AND CHEQUES DISPATCHED 9.11 945
RETURN OF FORMS A.207 AND A.209 TO ACCOUNTS 9.11 946

OFFICE
SECTIONAL PAYMASTERS CASH BOOK 9.12 947
BALANCING THE PAYMASTERS AND SECTIONAL 9.12 9.13 948 949

PAYMASTERS CASH BOOKS
RETURN OF BILLS TO PAYMASTER 9.13 9.14 950 951
UNPAID WAGES LISTS 9.14 952
DISPOSAL OF UNPAID WAGES 9.14 9.15 953
RETURN OF BILLS TO ACCOUNTS OFFICE 9.15 954
CHECK OF PAYMASTERS CASH BOOK 9.15 955
ACCOUNTS OFFICERS ACQUITTANCE 9.15 9.16 956
PAYMENT PROCEDURE NOTICE OF PAYMENT 9.16 9.17 957 960
WITNESSING OF PAYMENTS 9.17 961 962
INTER-DISTRICT PAYMENTS 9.17 9.18 963 964

INTER-DIVISIONAL / ACCOUNTING UNIT PAYMENTS 9.18 965
POSTAL PAYMENTS 9.19 966
(967 Deleted)
RECEIPTS FOR PAYMENTS 9.19 968
18
CHAPTER IX
CONTENTS
PAYMENTS BY CHEQUES AND PAYMENTS INTO BANKS 9.19 969

(970 Deleted)
GENERAL INSTRUCTIONS TO SECTIONAL PAYMASTERS 9.20 971 974
PAYMENT OF WAGES 9.20 9.21 975 976
PAYMENT TO CONTRACTORS 9.21 9.22 977 979
TIME LIMIT FOR RETENTION OF BILLS 9.22 980
SURPRISE CHECKS 9.22 981
IMPRESTS OF SECTIONAL PAYMASTERS 9.22 9.23 982 984
CUSTODY OF CASH 9.24 985 986
TRANSFER OF CHARGE OF SECTIONAL PAYMASTERS 9.24 987 989
19
CHAPTER IX
A. GENERAL
901. Introductory. The banking of all cash received and the disbursements of all duly
authorized payments on behalf of Pakistan Railways are mainly the responsibility of the
Chief Cashier and Treasurer. Cash Office under the immediate charge of Chief
Cashier and Treasurer at Pakistan Railways Headquarters is authorized to receive cash
on behalf of Pakistan Railways. In Pakistan Railways, being a divisional organization,
there are Sectional Paymasters and Divisional Paymasters who function in the same
way as, and subordinate to, the Chief Cashier and Treasurer regarding payments. Unless
the contrary is clear from the context, the term Paymaster includes the Divisional
Paymaster.
902. The Chief Cashier and Treasurer and his staff will work under the Administrative
control of the Financial Adviser & Chief Accounts Officer-Revenue whose duty is to
prescribe detailed rules of procedure for the conduct of business in the cash and pay
offices and for the internal check and inspection of the cash and pay work. The Cash
and Pay work of Pakistan Railways may be performed either departmentally or under
contract. In the latter case the sanction of the Member Finance is necessary to the
letting out of the work under contract, and to the terms of the contract, including the
rate of remuneration to the contractor.
903. (1) The rules prescribed in this Chapter are generally designed to ensure certain
essential requirements, viz., promptness and correctness in dealing with cash receipts
and payments, and avoidance of risks of misappropriation or loss. If, in the actual
application of these rules, there are practical difficulties due to the peculiarities of the
organization of the Chief Cashier and Treasurer Office, there is no objection to any
rules or forms being modified to suit local conditions, provided the essential
requirements of the rules or forms are not overlooked. All such modifications should be
made by the Financial Adviser & Chief Accounts Officer and embodied in an office
manual containing particulars of deviations from the rules in this code.
(2) The detailed rules of procedure prescribed by the Financial Adviser & Chief
Accounts Officer for the conduct of business of the Chief Cashier and Treasurer
Office should inter alia provide for:
(a) the systematic internal check over the accounts of the moneys passing
through the hands of the cashier and other officials concerned;
(b) a continuous review of the arrangements for the expeditious
disbursement of the moneys, for the custody thereof, and for the prompt
and correct disposal of undisbursed balances and of sums otherwise
payable into the treasury;
(c) the adequate reconciliation, preferably without previous notice, of cash
balances with the accounts outstanding against the custodians of the balances.
9.1
CHAPTER IX
It is a responsibility of the Financial Adviser & Chief Accounts Officer to satisfy himself,
at irregular intervals by inspections and surprise checks, that the system of supervision,
as prescribed by him or in the authorised codes or special orders is carried out
efficiently, and to see that, if there is any defect in supervision it is corrected and any
necessary amendment of the rules receives the sanction of the competent authority. The
fact that the Cashier, Paymaster or other subordinates of the Chief Cashier and Treasurer
have given security, or executed a bond, in no way alters this responsibility of the
Financial Adviser & Chief Accounts Officer.
904. Treasury Rules. The general rule is that all moneys received by Pakistan Railways
should be paid promptly into Government treasuries and that funds required for
payments should be obtained from Government treasuries by cheques drawn by the
Accounts Officer or by Officers authorised by him. (Exceptions to this general rule are
detailed in paragraph 1405-G).
905. The treasury business for and on behalf of Railways is conducted by the State Bank
of Pakistan at every station at which it has a local head office or a branch, receiving
revenues and making payments under the orders of competent government officers. At
stations where there is no office of the State Bank of Pakistan, but where there is local
head office or branch of the National Bank of Pakistan, the government treasury
business is conducted by the National Bank of Pakistan, serving as agents of the State
Bank of Pakistan. In this Code, therefore, wherever the terms Treasury and Treasury
Officer occur, they include the treasury branch of the State Bank of Pakistan or the
National Bank of Pakistan and the local agents of such banks, respectively. The treasury
rules (of the Federal Government) applicable to the Pakistan Railways are printed as
Appendix XV to this Code.
B. CASH OFFICE
906. Cashiers Cash Book. The Cashier should deal with the receipt and disposal of
station remittances and other cash receipts of Pakistan Railways. He should maintain a
cash book in Form A-906 in which should be recorded the receipt and disposal of cash.
(See paragraphs 937 and 938.)
FORM A. 906
CASHIERS CASH BOOK FOR.20 _ _
Dr. Cr.
Date Particulars. No. of No. of Details Total Date Particulars No. of No. of Details Total
voucher Receipt voucher challan
. .....
Chief Cashier and Treasurer Accounts Officer
9.2
CHAPTER IX
907. Balancing the Cashiers Cash Book. At the close of business each day, the Cashier
should balance his cash book (A-906) and enter at the foot of the page a statement
showing the details of all the cheques and cash he has in hand and the purpose for
which they are held. The total of this statement should agree with his cash balance each
day. (For the purpose of detailing the balances on hand, a separate manuscript Asset
Register may, if found more convenient, be maintained).
908. Accounts Check of Cash Book. The cash book, with all vouchers and supporting
documents should be submitted daily for examination and check to the Accounts
Officer, who should sign the cash book in token of having checked it. The Accounts
Officer is responsible for seeing that the whole of each days cash collections is duly
remitted to the treasury.
909. Verification of Cash Balance by Actual Count. The Accounts Officer should also
verify the cash balance, by actual count on 30th June of each year and once every
other calendar month, preferably without prior notice.
910. Remittances of Station Receipts to the Cash Office. Under arrangements with the
treasuries, the collections of certain stations may be arranged to be paid by Station
Masters direct into the treasuries. The collections of all other stations should be required
to be remitted daily to the cash office. In the former case, the Chief Commercial
Manager in consultation with the Financial Adviser & Chief Accounts Officer will,
subject to the rules in paragraphs 2168 to 2172 of the Pakistan Railways Code for the
Traffic Department, issue detailed instructions to the stations regarding the procedure to
be followed in the matter (including precautions to safeguard loss of the remittances)
and in accounting. In the latter case, the procedure outlined in the following paragraphs
should be followed.
911. Travelling Safes. Station remittances to the cash office should be made in travelling
safes every day by train under arrangements with the Traffic (Commercial) Department
which remains responsible for the money until it is taken over by the cashier or his
representative.
912. The safes should, on arrival at the station, be placed under the charge of the
station police guard or otherwise properly secured, as may be locally arranged, until the
contents are made over to the Cashier, or his authorized representative, who should
attend at the station daily to take delivery of the cash bags at such times as may be
arranged by the Financial Adviser & Chief Accounts Officer and the Chief Commercial
Manager.
9.3
CHAPTER IX
913. Cash Witnesses. In order that the interests of the station staff may be sufficiently
protected, the Traffic (Commercial) Department should furnish one or more Cash
Witnesses daily, as may be necessary, to witness all operations connected with the
remittances, from the time the bags are made over to the Cashier or his representative at
the station till the cash has been counted out of them.
914. Cash Witnesses should not, in any way, assist in the work of counting the cash
(but see paragraph 921). They should sign the counterfoils of the Cash Remittance
Notes (T-2153) received with the station earnings, and see that the entries of the
amounts of Cash Remittance Notes (T-2153) in the cash check sheet (A-937) are
correctly made, and sign the document (A-937). The same men should not be regularly
told off as Cash Witnesses.
Receipt of Station Remittances by Cashier
915. Subject to any modifications, which may be authorized by the Financial Adviser &
Chief Accounts Officer, the procedure, detailed in the following paragraphs, should be
followed in dealing with station remittances.
916. Cash Bags. The safes should be opened in the presence of the Cashier, the Cash
Witness or the Station Master on duty and the head constable of the police guard
provided at the station, and the particulars of the contents should be posted into a
register of cash bags (Form No. A.916) to be kept by both the Cashier and the Cash
Witness or Station Master. In this register (A.916) the total number of cash bags received
from each station should be entered against that station in the column Total No. of
bags and the serial number of each bag, as given on the outside, should be entered in
the column No. on bags. Should any of the cash bags be found to be torn, or the
locks or seals damaged, a note of the fact should be made in the column Remarks.
The number of each safe, the station from which it started, and the total number of bags
found in it should also be entered in the register. It should then be signed by the Cashier
or his representative, the Cash Witness (and the police head constable) in token of the
correctness of the entries made therein.
9.4
CHAPTER IX
FORM A. 916
REGISTER OF CASH BAGS RECEIVED AT ., ON.... 20.....
BY TRAIN .
Total
Name of
No. of No. No. on Signature of
Station from the Remarks
safe of bags counters
Counters
bags
Cashiers Cash Witness Police Head Cashier

Representative Constable
917. The cash bags should then, under the personal supervision of the Cashier or his
representative and a Cash Witness be taken to the counting room in the cash office
under a police (or other suitable) escort. From the time the cash bags are taken over by
the Cashier or his representative till the time of the final counting out of the contents,
the cash should not be touched except in the presence of the Cash Witnesses.
918. Opening the Cash Bags and Counting the Cash. On arrival at the counting room,
the Cash Witness will make over the cash bags, station by station to the cash counters
whose duty is to count the cash in the bags on behalf of the Cashier. The
acknowledgement of the cash counters will be obtained either on form A.916 in the
column Signature of counters or in a separate register showing (i) the names of
counters, (ii) number of bags and (iii) signature of the counters.
919. The bags should then station by station, be opened by the cash counter (the Cash
Witness and the Cashier or his representative looking on), and the contents emptied on
a carpet or table quite clear of everything which might hide coins if they rolled under it.
920. Not more than one cash counter should be employed in dealing with the bags
from one station, and until these are finally disposed of, the bags of another station
should not be touched by that cash counter. On opening a cash bag the cash counter
should first take out the Cash Remittance Note (T.2153) and hand it over, without
unfolding, to the Cash Witness and then proceed to count the cash. The cash counter
9.5
CHAPTER IX
should call out the total amount of cash of each description and the Cash Witness
should verify with the entries in the Remittance Note (T.2153).
921. Discrepancies. If the cash agreed exactly with the Remittance Note (T. 2153), the
Cash Witness and the Cashier or his representative should initial the counterfoil of that
document. If a discrepancy be discovered between the cash and the Remittance Note, a
recount should first be made by the Cash Witness, and if that fails to settle the matter,
the Cashier should be apprised forthwith. Further action to establish the bonafides or
otherwise of the discrepancy should be taken by the Cashier in accordance with the
detailed instructions prescribed by the Financial Adviser & Chief Accounts Officer on
this behalf. In all such cases, however, the matter should be immediately reported to
the Accounts Officer of the cash office who should cause such investigations to be
made as he considers necessary and should, subject to the orders of the Financial
Adviser & Chief Accounts Officer, when necessary, fix responsibility.
922. When counters are engaged, as is generally the case, on the responsibility of the
Cashier, it will rest with the latter to see that the losses, for which they are held
responsible, are made good.
923. Deleted.
924. Shroffing. The Cashier is responsible for seeing that the cash in each bag is closely
examined by the counter during the verification so that uncurrent coins, oiled and
spurious notes, etc., may be detected. If, when the cash remittances of Pakistan
Railways are subsequently tendered at the Treasury, uncurrent coins, oiled and spurious
notes, etc., are detected therein in addition to those already discovered by the cash
office at the time of verification of station cash, the loss should be made good by the
Cashier.
925. Deleted.
926. Deleted.
927. Deleted.
928. Deleted.
929. Deleted.
930. Deleted.
931. Deleted.
9.6
CHAPTER IX
932. Deleted.
933. Deleted.
934. Deleted.
935. Counterfeit Currency Notes. Spurious currency notes will be handed over to the
police authorities for investigation, a special report of the case being made to the Chief
Commercial Manager. Their value will be placed to the debit of stations concerned and
where the notes are palpable forgeries, the amount will have to be made good at once
by the station staff responsible. When, however, they are classed by the Accounts
Officer as good imitations which could not be recognized by the station staff as
forgeries with the exercise of reasonable care during the ordinary course of business,
the value may be permitted to remain at debit of stations till the completion of the
investigations, when the General Manager will decide, on a consideration of the facts of
the case, whether the loss should be made good by the station or borne by the Pakistan
Railways. Half mutilated, mismatched, or altered notes will be returned to stations by
the cash office. The amount should be made good at once by the party responsible for
its acceptance.
936. Acknowledgment of Station Remittances. The cash received from stations having
been compared with the amounts shown in the Cash Remittance Notes (T. 2153) and
examined, the correct amount with which each station is to be credited should be
entered in the second, third and receipt foils of the Cash Remittance Note (T. 2153). All
three foils should be signed by the Cashier and the any Cash Witness. One foil should
be passed on to the Accounts Office with the Cash Check Sheet (A. 937) and the other
returned to the station concerned as an acknowledgment. One foil is retained at cash
office as record. Any corrections necessitated by short remittances or remittances of
uncurrent coins and oiled and spurious notes, for which the station has been declared
liable should be made in red ink with suitable explanatory remarks by the Cash Witness
and initialled by him.
937. Cash Check Sheet. The particulars of the cash remittances of each day should be
tabulated in Form No. A.937, Traffic Cash Check Sheets which should show the total
amount of cash acknowledged to have been received from each station and the grand
total of cash received from all stations and remitted by the Cashier into the treasury. It
will be found convenient to prepare the Cash Check Sheet by sections of the line, the
names of stations being arranged according to their geographical position. The total of
the Cash Check Sheet (A.937), representing the cash receipts of the day, should be
entered in the Cahier's Cash Book (A.906). The Cash Check Sheet should be sent daily,
along with the Cash Remittance Notes (T.2153) received from the stations by the cash
office to the Office of FA&CAO/Revenue for check.
9.7
CHAPTER IX
FORM A. 937
TRAFFIC CASH CHECK SHEET FOR 20__ .
Block No.
Cash/Cheques
Cash Bag Earning
Stations Treasury Vouchers Total Remarks
No. Date
Receipts
938. Remittance to Treasuries. Payments into the treasury of station remittances and
other miscellaneous receipts should be made in Treasury Remittance Notes (Form No.
A. 938), and as a general rule, daily. Form A.938 should be in three foils. The first foil is
intended to be retained by the Treasury Officer; the second, which will bear the receipt
of the Treasury Officer, will be the voucher in support of the credit entry in the
Cashier's Cash Book; and the third foil will form the office record. The greatest care
should be taken that these daily receipts are stamped or obliterated to such an extent as
to render a second use of them impossible; and like other vouchers of the Cash Book,
they should be carefully filed.
FORM A.938
FORM T.2168
TREASURY REMITTANCE NOTE
No. ...20. . . .
To
The Officer-in-Charge,
Treasury at..
Sir,
Please receive the undermentioned sums as detailed (total in words).
.
For Financial Adviser and Chief Accounts Officer/Station Master.
Traffic receipts Refunds Total

1 2 3 4
Rupees Rupees Rupees
Cheques
Notes
Rupees
Total
(To be filled in by Treasury Officer.)
Received the above sum as detailed, viz., Rupees (in words)..
. 20
....................................
In charge of treasury.
9.8
CHAPTER IX
939. Receipts for sums of Rupees 500 and upwards should be signed by the Treasury
Officer; for sums under Rupees 500, the receipts may be signed by the Accountant and
Treasurer. In the case, however, of the State Bank of Pakistan, the signature of any
officer authorized to sign receipts may be accepted. Treasury Officers and bank agents
should be asked to furnish specimen signatures of officers authorized to sign receipts
and the signatures on receipts should be carefully compared with these.
C. PAY OFFICE
940. Pay District. For the expeditious payment of claims, Pakistan Railways should be
divided into Pay Districts, the location of which should be fixed by the Financial
Adviser & Chief Accounts Officer with reference to the location of the Divisions and the
Districts of the Engineering, Locomotive and Traffic Departments.
941. Paymaster's Cash Book. The accounts of the Pay Office should be based on bills
and cheques received from the Accounts Office. The Accounts Office will forward to
the pay office daily all bills requiring to be paid accompanied by abstract of bills
(A.207), cheque requisitions (A. 209) and cheques corresponding to the total amount of
the abstracts, for all of which the Paymaster should grant suitable acknowledgment. All
bills received in the pay office for payment should be numbered serially. The number
thus given in the pay office is referred to hereafter as the Paymaster's (or P. M. R.)
Number. The Paymaster should then enter the particulars and amounts of the bills on
the receipt side of the Paymaster's cash book (A.941), taking care to see that the
postings made agree with the abstracts of bills. As disbursements are made by actual
payments to payees at headquarters or by the issue of cheques or money to sectional
paymasters for payment, they should be entered on the expenditure side of the
Paymaster's cash book.
FORM A. 941
PAYMASTER'S CASH BOOK FOR............ 20__
Accounts Particulars of
Paymasters
Pay District or name of sectional
Pay District or name of sectional
Total of each Abstract of Bills
Bill return
Amount returned unpaid
Paymasters (P.M.R.) No.
No. of Abstract of Bills
Amount of each Bill
Date of Payment
Total for the day
Date of receipt
Amount paid
Particulars
paymaster
paymaster
Amount unpaid
Remarks
Amount paid
Total
Date
Date
Date
No.
No.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
9.9
CHAPTER IX
942. Providing funds to Sectional Paymasters. All cheques received with the passed
bills in the pay office should be encashed by the paymaster and cash made over to the
sectional paymasters concerned. In exceptional cases, cheques may be made over to
the sectional paymasters for distribution. In such cases, separate cheques in favour of
each of the sectional paymasters concerned should be requisitioned for, vide paragraph
943. The signature of the sectional paymasters for the cheques and amounts received
should be obtained in a separate register (form A. 942), or in the Paymaster's cash book
under a suitable column, in token of their acknowledgment. When cheques are sent to
sectional paymasters at outstations, the acknowledgments of the sectional paymasters
should be obtained on the Advice Notes of bills and cheques dispatched (A.945) and
references to the accepted advice notes should be quoted in the register (A.942) or in
the Paymaster's cash book. The total of the cheques made over to sectional paymasters
should agree with the total of cheque requisitions (A. 209) received every day.
FORM A. 942
REGISTER OF CHEQUES RECEIVED & DELIVERED TO SECTIONAL PAYMASTERS
Date................20__
Signature of person
Name of sectional
Cheque receiving cheques or
Payee Amount Total paymaster
No. reference to advice
concerned
notes (A.945)
Rupees Rupees
943. Such of the cheques as have been omitted to be drawn or are required for placing
sectional paymasters at outstations in funds, should be entered up in a register, form
A.943, and the register sent to the Accounts Office for issue of the necessary cheques.
The amount of these cheques should be deducted from the Paymaster's cheques for the
day.
FORM A. 943
REGISTER OF CHEQUES TO BE DRAWN BY THE ACCOUNTS
DEPARTMENT
Date.................20__
Name of person
Reference to A. B. No. and Treasury on in whose favour
Amount Remarks
abstract which required cheque is
required
Rupees
9.10
CHAPTER IX
944. Bills Distribution Register. After the posting of the Paymaster's cash book (A.941) is
complete, the bills should be sorted for distribution to the sectional paymasters by
whom the payments are to be made. They should then be entered in the bill distribution
register (A. 944). Bills intended for sectional paymasters stationed at the headquarters of
the Paymaster should be delivered to them and their acknowledgment obtained on this
register. The acknowledgment of sectional paymasters at outstations should be obtained
on an advice note (A.945), reference to which should be quoted under the column
"Signature of sectional paymaster" in the Bills Distribution Register (A. 944).
FORM A. 944
REGISTER SHOWING DETAILS OF BILLS MADE OVER TO SECTIONAL PAYMASTERS
Signature
Signature
of
of
sectional
sectional
paymaster
A.B. P.M.R A. B. P.M.R paymaster And so
Amount for having Amount
No. No. No. No. for having on
received
received
the bills
the
and
amount
amount
Rupees Rupees
945. Advice Notes of Bills and Cheques Dispatched. Bills intended for sectional
paymasters located at outstations should be entered in an advice note, to be prepared in
triplicate. The original and duplicate of the advice note together with the bills and
cheques should be dispatched under registered cover the same day, if possible, as they
are received in the pay office. The dispatch of the bills and cheques should be
intimated to the sectional paymasters concerned by email, fax, etc. Immediately on
receipt of the registered cover, the sectional paymaster should verify that the bills and
cheques stated to be enclosed with the advice note have been correctly received and
return the duplicate copy of the advice note duly acknowledged to the pay office. Any
difference between the amount advised and that actually received should be brought to
the notice of the Paymaster by email, fax, etc. The copy of the advice note which bears
the acknowledgment of the sectional paymaster should be filed in the pay office by
attaching it to the office copy of the advice note. If any advice note remains
unacknowledged, the Paymaster should promptly call for its acknowledgment.
946. Return of Forms A.207 and A.209 to Accounts Office. The Abstract of bills (A.207)
and cheque requisition (A.209) should, after completion of the Pay office record in the
manner indicated in the preceding paragraphs, be returned to the Accounts Office.
They should not ordinarily be retained in the pay office for more than a day.
9.11
CHAPTER IX
947. Sectional Paymaster's Cash Book. Each sectional paymaster should maintain a
cash book in form A.947. The Receipt side of the sectional paymaster's cash book
should be posted from the bills received from the Paymaster or transferred by other
sectional paymasters for payment. The total amount to be disbursed by a sectional
paymaster in connection with the bills received by him, according to his cash book
postings, should agree with the total amount of cash and cheques received by him. The
Expenditure side of the cash book should be posted from paid vouchers and from
acknowledgments of the Paymaster and other sectional paymasters on account of
amounts transferred for payment.
FORM A. 947
SECTIONAL PAYMASTER'S CASH BOOK
Dr. (Receipts)
received
from other sectional
Amount of each bill
Paymaster's
Total Particulars of return to
Date Register Accounts Bill
Particulars for the Paymaster
of receipt (PMR)
day
paymasters
Amount
Amount Amount
No. Date No. Date Date
paid unpaid
(Payments) Cr.
Paymaster's Amount paid
Date of Amount Total for
Particulars on behalf of Remarks
payment paid the day
other sectional
No. Date paymaster
948. Balancing the Paymaster's and Sectional Paymaster's Cash Books. The cash books
of the paymaster and the sectional paymasters (A.941 and A.947) should be closed and
balanced daily, and the details of the balance after actual count noted at foot. Any
deficiency must at once be made good and brought on to the cash book of the
following day, while an excess found in cash should be paid to the Cashier as a credit
to G08208 Unpaid Salaries and Wages. If at any subsequent time the mistake as to
the excess or deficiency, already entered in the cash book, is discovered, and the
amount is found to be refundable, this should be done on a pay order issued by the
Accounts Office. Erasures of any kind in the cash books, receipts and bills are strictly
prohibited; corrections should always be attested by initials.
9.12
CHAPTER IX
949. The rule requiring the cash books of sectional paymasters to be closed and
balanced daily may be waived by the Accounts Officer in cases in which compliance
therewith is difficult or impracticable. Sectional paymasters should, however, be
required to close and balance their cash books daily whenever they are at headquarters
and in any case not less frequently than once a week.
950. Return of Bills to Paymaster. All paid bills and bills on which no more payments
can be made, should be returned by the sectional paymasters to the Paymaster under
cover of an advice slip (Form No. A. 950), together with a copy of the Unpaid Wages
Lists (see paragraph 952) showing the names and designations of the payees and the
amounts unpaid with reasons for non-payment. This advice slip, after being checked by
the Paymaster with the unpaid money and the bills returned therewith, should be
returned, duly acknowledged, to the sectional paymasters concerned.
FORM A. 950
ADVICE SLIP OF BILLS RETURNED
To
The Paymaster,
..............
. . . . paid bills, enumerated below, together with the corresponding lists of unpaid
wages and cash amounting to RUPEES.........as per details below are enclosed.
Dated.. .
Sectional Paymaster
A. B. No. & date Amount of bill Amount unpaid Remarks
Paid into the Cash Office / Treasury as per Deposit Slip / Treasury Remittance Note
No....dated.
..
Paymaster
Received the documents and cash detailed above.
Dated ..
Paymaster
951. Sectional paymasters should note the following information on all returned bills:
1. Date of receipt.
2. Dates on which payments were commenced and finished.
3. Date of return to Paymaster.
9.13
CHAPTER IX
Sectional paymasters should always quote the number of the bill and of the relevant
abstract (A.207) on separate receipts, or on extracts and authorities attached to a bill to
which they refer, as without this information it is difficult to trace the bill to which they
pertain. When extracts (Form A. 964) or receipts are attached to a bill, a remark to the
effect extract attached or receipt attached should always be made in the bill
opposite the names of the persons concerned.
952. Unpaid Wages Lists. A complete list of items unpaid should accompany each bill
returned by the sectional paymaster to the paymaster. The list should be prepared in
form A.952 in triplicate. One copy should be retained as the sectional paymaster's
record and, of the other two copies, one should be submitted to the Paymaster, for
transmission to the Accounts Office and the other sent to the departmental officer
concerned for such action as he may consider necessary.
FORM A. 952/A. 1116
LIST OF UNPAID WAGES RELATING TO THE....
DEPARTMENT.........................FOR THE MONTH OF.
P.M.R. No. Account Bill No.

(To be filled in the Accounts Office)
& date & date
or adjustment voucher or
Reason for non-payment
Credit
No. and Date of imprest
a/c. through which paid
Description of bill from
adjustment in expenses
Items paid in the same
(1)
Items paid in the next
Accounts Officer and

Initials of Accounts
Initials of Accounts
Initials of Assistant
No. of employee
Officer and date
Officer and date

which extracted
Items paid after

payment order
Fathers name
Occupation
Allocation
half year
half year
Amount
Station
Name
date
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
(1) To be given in case of capital items only.
953. Disposal of Unpaid Wages. Immediately after receipt of unpaid money, the
Paymaster should enter the amount in his cash book on the receipt side. If it is evident
that no more payments can by made, the money should either be returned to the
Cashier with the deposit slip or paid into the treasury to the credit of Pakistan Railways,
as may be prescribed by the Accounts Officer, and the expenditure side of the
Paymaster's cash book posted. In the former case, the Cashier should acknowledge the
receipt of the amount on the deposit slip, indicating thereon the date of remittance to
the treasury, and return it to the pay office for submission with the Unpaid Wages Lists
to the Accounts Office. In the latter case the treasury receipt should be submitted with
9.14
CHAPTER IX
the Unpaid Wages Lists to the Accounts Office. All amounts received as unpaid by
the Cashier should be paid into the treasury to the credit of Pakistan Railways and the
treasury receipt should be submitted to the Accounts Office as supporting voucher to
his cash book (A. 906).
954. Return of Bills to Accounts Office. All paid and unpaid bills should be
carefully examined by the Paymaster, and completed in every respect before they are
returned to the Accounts Office. They should then be posted under the column
particulars of return in the Paymaster's cash book (A.941), and forwarded to the
Accounts Office with the cash book. The initials of the Junior/Senior Auditor receiving
the paid and unpaid bills in the Accounts Office should be taken in the Paymaster's
cash book. In cases where the Paymaster's cash book (A.941) does not contain the
column Particulars of return, the acknowledgment of the Junior/Senior Auditor may
be obtained on the advice slip of bills returned (A.950). (In the Accounts Office, the
bills returned by the Pay Office should after the checks prescribed in the next
paragraph, be dealt with in accordance with paragraphs 322 and 323).
955. Check of Paymaster's Cash Book. The Paymaster's cash book should be submitted
to the Accounts Office for check at least once in a month. The Paymaster's cash book
and the bills (paid and unpaid) should, on receipt in the Accounts Office, be examined
to see that:
(i) all the cheques issued in favour of the Paymaster for the disbursement of bills
included in the abstracts of bills (A.207) passed during the month have been
correctly taken to account in the Paymaster's cash book;
(ii) the receipts of the payees are forthcoming in all cases where payments have
been made;
(iii) the necessary unpaid wages lists and treasury receipts have been received for
the amounts returned as unpaid;
(iv) there are no bills outstanding with the Paymaster beyond the period
permitted under paragraph 980.
In cases where payees' receipts are not attached with the bills, the Paymaster should be
called upon to submit the required receipts within a fortnight. Delays in the submission
of payees' receipts or in the return of bills (paid or unpaid) to the Accounts Office
should be reported to the Financial Adviser & Chief Accounts Officer for such action as
he may deem necessary to take against the Paymaster.
956. Accounts Officer's Acquittance. After check in the manner indicated above, an
acquittance certificate should be recorded on the Paymaster's cash book in the
following form (suitable modification being made, when necessary) and the cash book
returned to the Paymaster for record.
9.15
CHAPTER IX
FORM A. 956
ACCOUNTS OFFICER'S ACQUITTANCE CERTIFICATE
ON PAYMASTER'S CASH BOOK
1. This is to certify that all bills for Rupees.............relating to the month of
........have been received back from the Paymaster and there is no outstanding regarding
objectionable vouchers, payees receipts, acknowledgments, etc. Hence the
Paymaster's Cash Book is passed finally.
2. The amount of Rupees..............returned as unpaid has been deposited into the

treasury as detailed below:
Treasury receipt or Challan

Amount
No. Date
Rupees
....
Accounts Officer
Payment Procedure
957. Notice of Payment. Consistent with the provisions of the Payment of Wages Act
and the Rules made thereunder, the Accounts Officer should notify, at least two months
in advance, the dates on which payment of various classes of bills will be made, and
see that the dates are adhered to. As a matter of convenience to departmental officers in
mustering payees and furnishing witnesses to payments, sectional paymasters should
give previous notice of the date and hour of intended payments. For payments of bills of
departments other than Engineering, the employees of which are generally paid at a
fixed place, such as at a Depot, a Shed or a Shop, not more than a couple of hours
notice will be sufficient before commencing payments. For all bills of the Engineering
Department (except office pay and travelling allowance bills, which require no special
notice, unless payments thereof have to be made in the presence of an officer or
subordinate) 48 hours clear notice should be given by the sectional paymaster to the
officers or subordinates named therein to witness payments. The notice should be given
through such means as may be thought most convenient and feasible, both for the
sectional paymaster and witnessing officers.
958. Sectional paymasters should be very careful to see that the engagement so
arranged is kept by them. If, on arrival at the appointed place, they find that the
witnessing officer is not present, they should immediately inform him of their arrival by
letter, and ask him when he may be expected; they should, at the same time, report the
facts to the Divisional Paymaster.
9.16
CHAPTER IX
959. In special and exceptional cases, if a sectional paymaster, after giving notice, finds
that he has a very urgent payment to make, and that, therefore, he would not be able to
meet the witnessing officer at the appointed date, he should immediately contact with
the witnessing officer telling him of his inability to attend, and asking him to propose
another day for payment. On receipt of the witnessing officer's reply, the sectional
paymaster should give him his consent in writing to the date proposed by him.
960. The same procedure should be observed by the witnessing officer in case of his
inability to attend, and it will be binding on the part of both the sectional paymaster
and the witnessing officer to reply immediately to each other's notice.
961. Witnessing of Payments. The general rules relating to witnessing of payments are
laid down in paragraphs 1689-93 of the Pakistan Railways General Code. When an
order to the effect that payment in a particular case is to be made in the presence of a
particular official is recorded in a bill, the sectional paymaster should call upon that
official, or any person deputed by that official, to witness the payment. When no such
order is recorded in the bill, the sectional paymaster should call upon some recognized
person of the railway staff to witness the payment. No witness need, however, be
required for payments made to those railway employees who can sign their names in
English, except in the following cases:
(a) When the payee is not known to the Sectional paymasters or to some
recognized person on the line, in an office, or at a station, etc., of Pakistan
Railways.
(b) When the sectional paymaster finds if desirable to have a witness for his own
satisfaction in the case of those employees who have merely learnt to sign their
names in English.
962. Witnessing officials are responsible for the identity of their men, and for the correct
payment of the amount entered in their favour in the bills. Sectional paymasters should
take care to see that persons who present themselves for payment are, as far as they
know, really those mentioned in the bills. If they entertain any doubt they should refuse
payment until the doubt is removed. A case of one man answering to another man's
name should, in no circumstances, be passed over, but should be reported to the
Accounts Officer through the Paymaster.
963. Inter-District Payments. With a view to accelerate payments, employees of all
Departments should send intimation of their transfers direct to the sectional paymaster,
from whose district they have been transferred; should the men transferred be unable to
write, his immediate superior should make out and dispatch the advice for him.
964. As soon as it comes to the notice of a sectional paymaster that a person whose
money is in his hand for payment, has been transferred from his district to that of
another sectional paymaster, he should immediately send to the other sectional
paymaster an extract from the bill in form A.964 and authorize him to make the
9.17
CHAPTER IX
payment to the payee concerned. A sectional paymaster authorizing payment in this

manner should send an advice to the Paymaster asking him to arrange for the necessary
transfer of funds to the sectional paymaster making the payment (c.f. paragraph 943).
The extracts with the payee's receipt thereon should, after payment, be sent direct to
the pay office by the sectional paymaster. In urgent cases, advices may be sent by
email, fax, etc.
FORM A. 964
EXTRACT OF BILL ON WHICH PAYMENT IS MADE
Pay District

A. B. No........... Dated..................
P. M. R. No......... Dated..................
for Rupees ................. Rupees in words
Received from the Accounts Officer,...............................................Pakistan Railways
Rupees ......................................................................................................................
being .........................................................................................................................
Station................ .....................................
Dated.................. Signature of payee
The above payment has been made to and received by the payee and signed by him in
my presence.
....
Signature of witness
N.B. Payees who cannot write must have their thumb impressions attested by one witness.
965. Inter Divisional / Accounting Unit Payments. In the case of payments due to an
employee transferred to another division or accounting unit, the sectional paymaster
should be instructed to return the net amount payable as unpaid and the Accounts
Officer of the division / accounting unit to which the employee has been transferred
should be authorized to arrange payment of that amount to the employee and to raise
the necessary debit against the division / accounting unit issuing the authority. (See
paragraphs 214 to 216).
Note. The Financial Adviser & Chief Accounts Officer may authorize a procedure similar to that outlined
in paragraph 964, by which inter-divisional payments may be arranged by Divisional Paymasters,
without the interference of the Accounts Officer, if such a procedure would suit the organization of the
department.
9.18
CHAPTER IX
966. Postal Payments. Where payments have to be made to persons living at remote
places and where it is not possible to resort to the procedure outlined in paragraphs 214
to 216 or to issue cheques in favour of the payees, payment should be made by money
order, the cost of the money order being borne by the payee except in cases where
Pakistan Railways is clearly liable to arrange for the payment at remote places, e.g.,
payments of bills for stores purchased, electric charges, taxes, salaries of staff working at
remote places of Pakistan Railways, advertisement charges, etc. Payments to persons
who are at a place where there is neither a treasury nor a money order office may be
made by currency notes and postage stamps of small value. This method of payment
should be resorted to only in exceptional cases under the orders of the Accounts
Officer. Government drafts and all remittances whether by cheques, postal orders,
stamps, etc., should always be forwarded under registered cover, insured, where
necessary. The receipts of the post office should be carefully filed as vouchers.
967. Deleted.
968. Receipts for Payments. Rupees 1 should be deducted for all payments exceeding
Rupees 20 but not exceeding Rupees 2,000, Rupees two should be deducted on all
payments exceeding Rupees 2,000 but not exceeding Rupees 10,000 and Rupees 5
should be deducted for all payments above Rupees 10,000 (except in cases where
stamped receipts are not necessary) and revenue stamps affixed on the receipt obtained
from the payee. In cases of remittances of Government Drafts, cheques, currency notes,
etc., the payees should be called upon to furnish stamped receipts on the receipt
portion of the Remittance Note (A.970) (which should be sent to the payees for
signature and return). Should the payee neglect to furnish the stamped receipt, further
action need not be taken (as in that event the receipt of the post office will be treated as
the voucher for the remittance, vide paragraph 966). When an amount is remitted by
money order, the purpose of remittance should be briefly stated by the sender on the
acknowledgment portion of the money order form in continuation of the printed entry
Received the sum specified above...., sufficient space being left below the manuscript
entry thus made, for the signature or thumb impression of the payee. The payees
receipt furnished by the post office should be accepted as a voucher and duly preserved
for production, if necessary, as evidence of payment.
969. Payments by Cheques and Payments into Banks. The rules regarding payment of
pay to railway employees are laid down in paragraphs 1663 of the Pakistan Railways
General Code. Cheques for payment of pay to the railway employees will be drawn by
the concerned Accounts Office. A consolidated cheque is issued to the bank under a
covering (in duplicate) alongwith Office list of employees showing bank account
numbers and amount to be credited to each employee. Banks acknowledgement is
received on the covering for record. In cases where the cheques are to be sent to the
officers (and not paid into banks), the acknowledgement of the officers will be obtained
on the salary bills.
9.19
CHAPTER IX
Note. Deleted.
970. Deleted.
971. General Instructions to Sectional Paymasters. If any sectional paymaster receives

an attachment order from a court against the dues of a railway employee or others, he
should not make any deductions at all, but send the same to the Paymaster to be
forwarded to the Accounts Office for necessary action.
972. The Paymaster and sectional paymasters are prohibited from making any
deduction from the dues of an employee for payments to private individuals.
973. Sectional paymasters should not make payments of the dues of one employee to
another except on the written authority of the person billed for, which should be
attached to the bill in support of the payment. The signature for such payments should
be taken as per example below:
A. B., Signaller, , for B. C., Station master, vide authority attached.
974. The following rules should be observed in making payments on authorities:
(a) Unless specially ordered, no countersignature of anyone will be required on

the authority given by an employee who can read and write English. But in
such cases, the sectional paymasters are responsible as to the genuineness of the
authority and payment to the correct party. In cases, therefore, where they have
any reasonable doubt as to the identity of the payee the counter-signature of the
immediate superior of the employee or of some other responsible witness in the
service of Pakistan Railways should be demanded.
(b) Railway servants unable to write in English, including labourers, workmen

and staff in BPS 1 to 4 servants, should produce an authority countersigned by
the officer named in the bill to witness the payment or by their immediate
superior.
975. Payment of Wages. The following procedure should be followed in the payment of
wages:
(a) The thumb impression of the payees should be obtained on the pay sheets.
(b) The initials of the witnessing officer should be entered against the names of
all men paid and his certificate in cases of full payment should be given at the
foot of the pay sheet in the manner described below:
9.20
CHAPTER IX
All paid in my presence.

Signature and designation
(in full)
Date of payment
(c) If any employee had not been paid, the certificate should be as below:
All paid in my presence, except..men, wages amounting to Rupees..."
(d) The witnessing officer should, at the same time, give appropriate remarks
against the unpaid items to indicate the reason for non-payment (e.g., absent,
dead, discharged, etc.)
(e) Subsequent payments (to unpaid men) should be certified by the

witnessing officer in the following manner:
Since paid . . . . . . . . . . men Rupees. . . . . . . .

(in full)
The date of the payment and the word Paid should be written and initialled against
the name of the payee.
976. The detailed system of payment to employees of the Locomotive and Carriage &
Wagon Workshops has been laid down in the Pakistan Railways Code for the
Mechanical Department (Workshops). The detailed procedure for the payment of the
staff of the other departments on the line should be laid down by the Accounts Officer
in consultation with the heads of such departments.
977. Payment to Contractors. All payments to contractors should, as far as possible, be

made by crossed cheques, but no cheque should be issued for a sum less than Rupees
100. The payment should be made in the presence of the officer or subordinate
mentioned in the bills submitted for internal check by the drawing officer, who should
clearly write thereon:
"Pay in the presence of at."
The certificate for payment should be given by the witnessing officer in the following
manner:
"Paid in my presence."
(in full)
Date of payment
9.21
CHAPTER IX
978. Payments due to a contractor may be made to his authorized agent or to a

financing bank, instead of direct to the contractor, in accordance with the provisions of
paragraph 1239 of the Pakistan Railways Code for the Engineering Department.
979. Unless specially mentioned in a bill, no witness need be required for payments
made by cheque to contractors able to sign in English.
980. Time Limit for Retention of Bills. Sectional Paymasters should not retain in their
hands, any bills for more than one month from the date of their receipt, but should
return them to the Paymaster with any amounts remaining unpaid. This period, may, at
the discretion of the Accounts Officer, be extended or curtailed to suit the detailed
procedure of payment for particular staff, but in no case, should the bills be allowed to
be retained by the sectional paymasters for more than three months.
981. Surprise Checks. The Accounts Officer or any other gazetted officer nominated by
the Financial Adviser & Chief Accounts Officer should occasionally exercise a surprise
check on the accounts of the sectional paymasters both at headquarters and on the line
and such check should embrace a census of the bills in the possession of the sectional
paymasters and the counting of the cash in their hands. The Accounts Officer should
also arrange for surprise checks of payments to labour paid on salary bills/muster rolls
in accordance with the rules in paragraph 1351 of the Pakistan Railways Code for the
Engineering Department.
982. Imprests of Sectional Paymasters. (1) A sectional paymaster may be provided, in

exceptional cases, when necessary (i.e., when the floating cash with him is not
sufficient to meet urgent payments), with an imprest to meet urgent payments to
employees whose accounts are to be settled up, or to whom payments are considered
urgent by the officer authorized by the General Manager to issue pay orders against the
imprest. This imprest will also be available for the purpose of making payments on
account of unpaid wages subsequent to the return of the money to the accounts Office,
up to a period (to be prescribed by the Financial Adviser & Chief Accounts Officer) not
exceeding three months from the first of the month in which the bill in question was
passed for payment. Items of older date than that specified above should only be paid
upon authority from the Accounts Office.
(2) In arranging payments from sectional paymaster's imprests, the following

rules should be observed:
(a) The word emergent should be written on the top of each pay order
and the Head of account chargeable to filled in by the officer drawing a
pay order who should also fill in the name of the witnessing officer and
the place of payment, etc., in the same manner as is required for ordinary
bills. Sectional paymasters should not cash any pay order not having this
information.
9.22
CHAPTER IX
(b) "Emergent" pay orders against the imprest of sectional paymasters

signed as "for the officers duly authorized to issue pay orders" should not
be honoured unless signed by Accounts Officer.
(c) The amount of each Emergent pay order should not exceed Rupees
1,000. Drawing officers should be responsible for money drawn on pay
orders.
(d) The sectional paymasters at the headquarters of the Accounts offices,
need not be allowed an imprest, as all pay orders, both Emergent and
for Unpaid Wages to be paid there will be forwarded by the drawing
officers to the Accounts Office in order that arrangement may be made
for their payment.
(e) In case of great emergency, such as a breach in the open line from
floods, it may be found necessary to place funds at the disposal of a
departmental officer for immediate and frequent payment to workmen. In
such a case, a sectional paymaster should be sent to the spot with a
sufficient imprest and the departmental officer should be authorized to
draw upon the sectional paymaster for the necessary funds. But a voucher
giving the correct allocation must in every instance be furnished to the
sectional paymaster who alone should hold the cash and make all
disbursements, and who should submit his imprest account, supported by
vouchers received by him, to the pay office in order to have the
expenditure checked and his imprest recouped. As soon as the
emergency has passed, the special sectional paymaster with his imprest
must be withdrawn and the ordinary procedure of pre check and
payment of bills resumed.
983. Sectional paymasters should cash payment orders against their imprests as soon
after their receipt as possible. When they have not got sufficient balance in their hands
to meet the demands, they should ask the Paymaster for early recoupment of the
imprests; the latter should send the demand to the Accounts Office, if the imprest
account be there, so that the sectional paymaster may be placed in funds as early as
possible.
984. Sectional paymasters should send their imprest accounts for recoupment at
convenient intervals or when about half of the imprest amounts have been spent, to the
pay office, and immediately after their receipt, they should be transmitted with
vouchers to the Accounts Office. All vouchers in support of payments shown in imprest
accounts should be numbered consecutively and submitted with the account
concerned.
9.23
CHAPTER IX
985. Custody of Cash. Detailed rules for the custody and protection of cash with the
sectional paymasters, while at their headquarters, when travelling, or while stopping at
stations, should be laid down by the Financial Adviser & Chief Accounts Officer. Where
treasury guards are employed, the rules should define clearly their duties and
responsibilities.
986. Sectional paymasters should be held personally responsible for all moneys made
over to them and for any loss accruing to Pakistan Railways from want of precautions
for the protection of Pakistan Railways money. Under no circumstances should
sectional paymasters keep Pakistan Railways money at their private residences, nor
should private money be mixed with Pakistan Railways funds on any pretext whatever.
987. Transfer of Charge of Sectional Paymasters. The relieving sectional paymaster
should receive the cash and bills as per relieved sectional paymaster's cash and imprest
books as on the day on which the charge is made over, entering the details of these in
form A.987. This form as well as the cash and imprest books should be signed both by
the relieved and the relieving sectional paymasters. The form should be prepared in
duplicate, one copy being sent by the relieved sectional paymaster to the pay office,
and the other retained by him.
FORM A. 987
CHARGE REPORT OF SECTIONAL PAYMASTER
....................Pay District
................District/Division
This is to certify that the charge of............Pay District is made over to-day,
the............20__ , by sectional paymaster..................and taken over by sectional
paymaster....................and the details of balance in hand are as below:
..
Dated................20__ . Paymaster
CASH
Liabilities Rupees Assets Rupees
Amount of vouchers as per Govt. Currency notes, cash
cash book for.............. ______ and stamps in hand _______
Amount of vouchers as per Cheques in hand _______
cash book for..........
Amount of statement of unpaid
wages not yet recouped _______
Total
9.24
CHAPTER IX
Amount of any other dues

as per details in the cash Amount of paid receipts in
book for the month of hand awaiting adjustment _______
Grand Total
A list of tools and plant and other Pakistan Railways property made over is attached.
Made over Rupees................(in words and figures) and bills and vouchers, as per
details above.
.
Relieved Sectional Paymaster.
Date...............20..
Received the above as correct.
..
Relieving Sectional Paymaster.
Date................20...
988. Both the relieved and the relieving sectional paymasters should, immediately after
making and taking over charge, respectively, send intimation to the office on the
following lines:
Made over Rupees _______ as per cash book and Rupees ___ as per imprest to Mr. X.
Received Rupees ________ from Mr. Z.
989. The relieving sectional paymaster should send to the pay office a list of the tools
and plant, furniture, books and other Pakistan Railways property received by him from
the relieved sectional paymaster, and give the latter of receipt for the same.
9.25
CHAPTER X
STRUCTURE OF RAILWAY ACCOUNTS
C O N T ENT S
COMMERCIAL AND GOVERNMENT ACCOUNTS 10.1 1001
FINANCIAL STATEMENTS 10.1 1002 1003
GOVERNMENT ACCOUNTS 10.1 1004
CLASSIFICATION IN GOVERNMENT ACCOUNTS 10.2 1005

(1006 Deleted)
DIVISION BY HEADS OF ACCOUNT 10.2 1007

(1008 1009 Deleted)
EXHIBITION OF RECOVERIES OF EXPENDITURE IN 10.2 1010

GOVERNMENT ACCOUNTS (1011 1012 Deleted)
INTER-DEPARTMENTAL ADJUSTMENTS 10.3 1013
PURPOSE OF DETAILED CHART OF ACCOUNTS 10.3 1014
RESPONSIBILITY FOR ALLOCATION 10.3 1015
ALLOCATION OF EXPENDITURE 10.3 1016
ACCOUNT HEADS 10.3 10.4 1017
CURRENT LIABILITIES-RAILWAYS 10.4 1018
TRAFFIC ACCOUNTS (ACCRUED EARNINGS OF 10.4 10.5 1019

PAKISTAN RAILWAYS)
SALARIES AND WAGES 10.5 1020
ADVANCE TO OTHERS BY RAILWAYS 10.5 1021

(1022 Deleted)
DEPOSITS 10.6 1023

(1024 Deleted)
STAFF BENEFIT FUND 10.6 1025
20
CHAPTER X
C O N T ENT S
GENERAL PROVIDENT FUND 10.7 1026
CASH BALANCES 10.7 1027

(1028 Deleted)
RETAINED EARNINGS 10.7 1029

(1030 Deleted)
21
CHAPTER X
1001. Commercial and Government Accounts. The principal requirement of commercial

accounting is that the transactions pertaining to a commercial concern should be recorded in
such a way as to show how its capital has been utilized, how it stands in relation to its debtors
and creditors, whether it is gaining or losing, what are the sources of its gain or loss and
whether it is solvent or insolvent. The main requirement of Government accounting, on the
other hand, is that a systematic record of all incomings (receipts) and outgoings (expenditure)
classified under certain appropriate headings should be kept. Pakistan Railways is as much a
Government concern as a commercial enterprise. Its accounts should, therefore, not only follow
the essential formalities of commercial accounting but also conform to the requirements of
Government accounting. This object is achieved by keeping the accounts of the railways on a
commercial basis outside the regular Government account and by maintaining a link between
the two to show how much is coming into Government revenues from railways and how much
is spent by Government, whether as capital or revenue expenditure, in carrying on its activities.
The inter-linking of commercial and government accounting has been illustrated by the
Glossary of Terms printed under paragraph 505 of the Pakistan Railways General Code.
1002. Financial Statements. The commercial accounts of the Railways are known as its
Financial Statements. The Financial Statements of Pakistan Railways are compiled
periodically (see Chapter XII). The various processes of accounting followed in Railway
Accounts Offices, so far as the administrative requirements are concerned, lead up to these
accounts. The Financial Statements will be prepared in compliance with the requirements of
International Financial Reporting Standards (IFRS) as adopted in Pakistan by the Institute of
Chartered Accountants of Pakistan. The financial accounting system of Pakistan Railways is
based on double entry book keeping to meet the requirements of financial accounting best
practices and implemented and operated effectively in a modern and integrated IT system. The
financial accounting system is fully integrated and transactions of any accounting unit can be
monitored/reviewed at Pakistan Railways Headquarters.
1003. The financial results of the working of a railway cannot be adequately gauged unless
separate accounts are maintained of its Capital as distinguished from its Revenue transactions.
Capital transactions may be broadly described as those which pertain to the acquisition of long
term assets while Revenue transactions are those which relate to the working of the railways,
comprising both earnings and working expenses. Detailed rules regulating the classification of
transactions under Capital and/or Revenue are prescribed in Chapter IX of the Pakistan Railways
General Code.
1004. Government Accounts. The accounts of railways maintained in accordance with the
requirements of Government accounts are collectively termed the Finance Accounts. The
Finance Accounts of Pakistan Railways are compiled annually for the purpose of presenting, in
a condensed form, the various transactions brought to the books of account of the railway duly
classified in accordance with the heads of account prescribed for Government accounting. (See
Chapter XII.) The various processes of accounting followed in Pakistan Railways Accounts
Office in compliance with the requirements of Government Accounts lead up to the Finance
Accounts.
10.1
CHAPTER X
1005. Classification in Government Accounts. The transactions of Pakistan Railways, in

common with those of other Government Departments, fall under the following groups
(i) Revenue (ii) Capital

(iii) Debt (iv) Remittance.
The first group comprises the receipts classed as Revenue (c.f. paragraph 1003) and
the expenditure therefrom; and the second, the expenditure classed as Capital and
receipts intended to be applied as a set-off to capital expenditure. The transactions
under the third group, viz., Debt, comprise receipts and payments in respect of which
Government becomes liable to repay the moneys received or has claim to recover the
amounts paid, together with the repayments of the former and the recoveries of the
latter. Remittance Transactions represent transactions appearing in the first instance in
the books of one Accounts Officer but finally transferred to those of another.
1006. Deleted.
1007. Division by Heads of Account. For accounting purposes, each group of

transactions referred to in paragraph 1005 is divided under convenient headings, the
main units of division being known as Accounting Element. Accounting Element is
divided into Major objects; Major objects into minor objects; and minor objects into
detailed objects. The Major, minor and detailed level Chart of Accounts is given in
Appendix XVI to this Code.
1008. Deleted.
1009. Deleted.
1010. Exhibition of Recoveries of Expenditure in Government Accounts. The general

rules regulating the exhibition of recoveries of expenditure in Government accounts
have been printed as Appendix XVII to this Code. Subject to the detailed instructions
contained in this and other Pakistan Railways Codes, these rules should be followed in
classifying recoveries.
NOTE. (1) Recoveries on account of overpayments of a previous year, other than overpayments
relating to works in progress (i.e., works the accounts of which are kept open), stores and other accounts
should be recorded as Earnings under sub detailed object (Sundry Earnings) in 31208-Sundry Income
subsidiary code. But overpayments due to difference between actual and assumed attendance (c.f.
paragraph 1604 G) should, when recovered, be adjusted in reduction of expenditure, even though the
recovery is made in a subsequent year.
(2) Credits not exceeding Rupees 2,000 relating to works the accounts of which have been closed
should also be recorded as Earnings.
10.2
CHAPTER X
1011. Deleted.
1012. Deleted.
1013. Inter-departmental Adjustments. The principles and rules prescribing the

conditions under which one department of the public service may charge another
department for service rendered or articles supplied to it, and the procedure to be
observed in the settlement of such charges have been laid down in the rules printed as
Appendix XVIII to this Code.
1014. Purpose of Detailed Chart of Accounts. The careful and well planned analysis of
all transactions is a condition precedent to effective financial control and is the primary
object of any Chart of Accounts. It is also necessary to secure the requisite degree of
uniformity of accounting amid the volume and variety of the financial transactions of
railways to render reliable comparisons between the accounts of different time periods
possible and to prepare budget estimates or forecasts for receipts and payments. The
labour spent in the classifications will be miss-spent if Accounts Offices failed to
maintain proper books of account in accordance with the prescribed Chart of Accounts
or if the Disbursing Officers omitted to review periodically, with the assistance of such
records, the earnings and expenditure for which they are responsible.
1015. Responsibility for Allocation. The primary responsibility for the allocation (as per
Chart of Accounts) of the initial documents in support of receipts and payments and
other accounting transactions rests with the executive authorities, and each bill or
voucher received from them should show the correct allocation in the fullest detail. The
Accounts Department is responsible for seeing, to the extent it is possible to do so, that
the allocation shown on the initial documents is not incorrect.
1016. Allocation of expenditure. Correct classification should be followed in accounts

irrespective of whether the provision in the budget has been made under the correct
unit or not. In order, however, to avoid undue variation between the budget and
account figures, changes in Chart of Accounts will not generally be introduced during
the course of the year.
1017. Accounts Heads. Of the several account heads operated on in Pakistan Railways
books, some are for the purpose of reporting to Federal Government (which are kept on
a purely receipts and expenditure basis) like Appropriation Accounts and Civil
Accounts. The Chart of Accounts of Pakistan Railways is similar to that of Government.
The accounts of Pakistan Railways will be prepared on accrual basis of accounting as
per International Financial Reporting Standards, whereas reporting to Government is
being made on cash basis of accounting. Therefore, certain heads of account as given
in Appendix XIX to this code are operated in the books of Pakistan Railways for meeting
10.3
CHAPTER X
the requirements of reporting to Federal Government. Major of these heads are dealt
with in paragraphs 1018 to 1020. Of the other account heads, those which need some
explanation as to how they fit into the structure of Railways Accounts have been dealt
with in paragraphs 1021-1029.
Account Heads for Government Accounts
1018. Current Liabilities-Railways. This is a minor head of account under the major
head Trust Account-Railways. As the Revenue Account of each month records the
expenses of the month without reference to the extent to which these have been
liquidated, the Current Liabilities account is used to collect the liabilities of the month,
and as the payment thereof is debited to it, the balance represents the outstanding
liabilities. The following rules are prescribed for guidance in operating this head:
(a) The accounts of a month cannot be closed, until some time after the expiry of
the month. The greater part of the liabilities of the month, however, if not all, is
liquidated early in the succeeding month. It follows, then, that the final book record of
the payment of a liability is actually antecedent to the record of the incurring of the
liability. This being the case, all Cash and Transfer payments of Revenue expenditure
should be debited to Current Liabilities-Railways.
(b) It is important that, all working expenses properly appertaining to a year should
be charged to the Revenue Account of that year. For this purpose it will sometimes be
necessary to estimate the probable charges for such items as Station expenses, charges
for rent, maintenance and inspection, pay and allowances, utilities, etc. In such cases
the proper head of expenditure will be debited, and appropriate detailed head of
Current Liabilities-Railways credited, that latter account being cleared when the
actual expenditure is known. If the amount has been underestimated a further entry
debiting the expenditure by credit to Current Liabilities-Railways will be necessary;
but if the estimate was too high Current Liabilities-Railways will be debited by Cash
and Transfer only to the extent of the actual payment, and a journal entry, debiting
Current Liabilities-Railways by credit to the head of expenditure previously over-
debited will be made.
Note: Pay and allowances are generally paid through out the month due to different tours, therefore the
pay and allowance of a tour may fall in two calendar months, for closing of accounts, the pay and
allowances of the number of days of the concerned calendar month have to be estimated for
incorporation in the accounts.
1019. Traffic Accounts (Accrued Earnings of Pakistan Railways). This is a subsidiary

head of account under the detailed head Accrued Earnings of Pakistan Railways
(F02301). This account serves the same purpose for earnings as Current Liabilities-
Railways does for expenses and is debtor for all earnings whether its own or foreign for
10.4
CHAPTER X
the realization of which the Traffic Department is responsible, and it is creditor for all
recoveries of such earnings. The balance, therefore, represents the unrealized earnings
outstanding at stations and in the Accounts Office.
1020. Salaries and Wages. The value of the labour employed in the mechanical and
other departmental shops/factories must necessarily be charged to the works concerned
in the month in which the labour was performed, though not paid for until the
following month. The total value of labour employed in the shops/factories during any
month will be debited to the Work-in-Process Account through subsidiary coding
scheme by crediting the Salaries and Wages Payable Account. As the Labour Pay Sheets
are passed in the Accounts Office for payment, the amount passed will be debited in
the general books of the railway (paragraph 1102) to the account head Salaries and
Wages Payable. The balance of the account Salaries and Wages Payable will
consequently represent liabilities on account of labour Pay Sheets charged, but not as
yet cleared. The account Salaries and Wages Payable thus corresponds to the account
Current Liabilities-Railways. As an alternative procedure the following may be
adopted. As the Labour Pay Sheets are passed in the Accounts Office for payment, the
amount should be charged in the Classified Abstract of Cash Transactions (A.1106) to
Transfer Capital (Work-in-Process Account). These debits which are collected in the
Monthly Classified Abstract of Cash Transactions should be totalled at the end of the
month and one responding journal entry in the Capital books crediting Transfers
Revenue and debiting Work-in-Process made.
Certain Other Account Heads
1021. Advances to Others by Railways (F02152). This is a detailed head of account

under the minor head Loans and Advances. This head is intended for the booking of the
following classes of transactions:
(a) Deleted;
(b) Deleted;
(c) expenditure irregularly incurred for other than public purposes in

anticipation of receipt of deposits or pending realization for the amount expended;
(d) payments made in advance for stores to be supplied or transfer debits for
value of stores supplied pending receipts of materials (if not recorded through
Sundry Creditor-Purchases).
1022. Deleted.
10.5
CHAPTER X
1023. Deposits. There are following detailed heads for recording of different types of
deposits received by Pakistan Railways:
(a) Security Deposit of Employees (G08125);

(b) Unpaid Salaries and Wages (G08208);
(c) Unclaimed Deposits (G11227);
(d) Deposits of Fees received by Government Servants for Work done for
Private Bodies (G11239);
(e) Security Deposits of Cashiers etc. (G11240);
(f) Security Deposit of Private Companies (G11276);
(g) Securities Deposits of firms / Contractors (G11290); and
(h) Deposits Works for Private and Public Bodies (G11293).
(i) Personal Deposits (G11217)
(1) Unpaid Salaries and Wages (G08208). This account is credited with all
unpaid amount in bills passed in favour of the staff of the railway, and debited with
all subsequent payments.
(2) Security Deposits of Private Companies (G11276). When under competent

authority through booking is permitted with companies or other carriers who do not
bank with Government Treasury, moneys due to them on the apportionment of
traffic for the month will be credited to this detailed head of the Deposit account.
This credit will be removed by actual payment or debit against money collected by
private companies on behalf of Pakistan Railways.
(3) Other Accounts. Under these detailed heads are included Cash Security
Deposits, earnest-money given by tenderers for contracts, closed accounts of the
General Provident Fund, court attachment recoveries, indemnity bond recoveries
from stations and Administration on account of estimated cost of works to be
executed by Pakistan Railways. The debits will consist of the refund or repayment of
previous credits and of amounts written-off under paragraph 1121.
1024. Deleted.
1025. Staff Benefit Fund (G08120). This is a detailed head under the minor head
Accounts of Railways. It will be operated in accordance with the Staff Benefit Fund
rules prescribed in the Pakistan Railways Establishment Code. It will be credited with,
besides other items, all fines realized from employees of the railway to whom a months
notice or more of discharge is required to be given. Permanent way gangmen and
other monthly paid servants of a similar class come under this category. Fines realized
from workpeople or contractors are not creditable to his fund, but should be credited to
the work on which they are employed.
10.6
CHAPTER X
1026. General Provident Fund (G06114). This head records the credits to and payments
from the General Provident Fund. In this account are recorded all transactions relating
to the General Provident Fund. (See also Chapter XIII). Unpaid General Provident Fund
amounts will be credited to this head of account unless they relate to closed accounts,
in which case they will be credited to relevant head of deposit accounts as described in
paragraph 1023. Subsequent payments of such amounts will only be made on payment
orders drawn out by the General Provident Fund section in the usual manner.
1027. Cash Balances. This is minor head under the major head Cash and Bank
Balances. This head is debited and credited with all cash transactions as recorded in
the General Cash Book (A.1103), and summarized in the General Cash Abstract Book
(A.1106). The balance of this account will represent the amount held by the cashier for
payment into treasury, and the total of cash imprests with the departmental officers.
1028. Deleted.
1029. Retained Earnings (H01105). All revenue transactions on account of receipts

and expenditure will be closed to this account.
1030. Deleted.
10.7
CHAPTER XI
COMPILATION OF RAILWAY ACCOUNTS
C O N T ENT S
INTRODUCTION 11.1 1101
GENERAL BOOKS 11.1 11.2 1102
DAILY ABSTRACT OF CASH TRANSACTIONS OR 11.2 1103

GENERAL CASH BOOK
ALTERNATIVE FORM OF GENERAL CASH BOOK 11.2 1104

COLUMNAR CASH BOOK
POSTING THE GENERAL COLUMNAR CASH BOOK 11.3 1105
MONTHLY CLASSIFIED ABSTRACT OF CASH 11.3 11.4 1106

TRANSACTIONS OF GENERAL CASH ABSTRACT
BOOK
JOURNAL (EDIT LIST) 11.4 1107
VOUCHERS 11.4 11.5 1108
TOTALLING JOURNAL 11.5 1109
LEDGER 11.5 1110
SUBSIDIARY ACCOUNTS RECORDS 11.5 1111
REVENUE ALLOCATION REGISTERS 11.6 1112
REGISTER OF EARNINGS 11.6 1113
REGISTERS OF CONTROL ACCOUNTS 11.6 11.7 1114
PAYABLES REGISTERS 11.7 1115
UNPAID WAGES 11.7 11.8 1116 1118

(1119 Deleted)
22
CHAPTER XI
C O N T ENT S
REGISTERS FOR CONTROL ACCOUNTS 11.8 1120
SECURITY DEPOSITS 11.9 1121
CLOSING THE GENERAL BOOKS 11.9 1122
COMPILATION OF CAPITAL AND REVENUE 11.9 1123

ACCOUNTS CURRENT (TRIAL BALANCE)
ACCOUNTS CURRENT (TRIAL BALANCE) 11.9 1124
REVENUE ACCOUNT CURRENT (TRIAL BALANCE) 11.10 1125
REVENUE ACCOUNT SCHEDULES 11.10 1126
FORMS OF SCHEDULES 11.11 1127
STATEMENT OF TRANSFER TRANSACTIONS 11.11 1128
CAPITAL ACCOUNT CURRENT (TRIAL BALANCE) 11.12 1129
CAPITAL ACCOUNT SCHEDULES 11.12 1130
CAPITAL EXPENDITURE SCHEDULE 11.12 1131
ANNUAL CLOSING OF BOOKS 11.13 11.14 1132 1135
FINAL ACCOUNT CURRENT (TRIAL BALANCE) 11.14 1136
FORM OF FINAL REVENUE ACCOUNT CURRENT 11.14 1137

(TRIAL BALANCE)
FORM OF FINAL CAPITAL ACCOUNT CURRENT 11.15 1138
CONSOLIDATION OF ACCOUNTS CURRENT (TRIAL 11.15 1139

BALANCE)
23
CHAPTER XI
C O N T ENT S
SUB-REGISTER OF ACCOUNTS CURRENT (TRIAL 11.15 11.16 1140

BALANCES)
SUB-REGISTER OF SCHEDULES 11.16 1141
CONSOLIDATION IN THE OFFICE OF THE 11.17 1142

FINANCIAL ADVISOR AND CHIEF ACCOUNTS (1143 1147 Deleted)
OFFICER
24
CHAPTER XI
1101. Introduction. The duties of the Accounts Officer in regard to the compilation of
Railway Accounts are:
(i) to collect and bring to account all the receipts, disbursements and other
transactions of railway department, division, etc., to which he is attached,
i.e., of his accounts circle / accounting unit;
(ii) to transfer to other accounts circles / accounting units the items pertaining
to them which originate in his circle unit and to adjust in his books of
account the items transferred to him by other Accounts Officers;
(iii) to make up a detailed account of his accounts circle / accounting unit

monthly; and
(iv) to make up a detailed account of his circle / accounting unit for each
year. The various processes by which the receipts, disbursements and
other transactions of an accounts circle / accounting unit are collected
and brought to account are described in this and other departmental
codes. The detailed procedure relating to the settlement of Remittance
transactions is laid down in Chapter XIV. The compilation of the
monthly accounts is dealt in this chapter and compilation of the annual
accounts in the next.
General Books and Subsidiary Accounts Records
1102. General Books. For the purpose of collecting and bringing to account the
transactions of his accounts circle / accounting unit and for compiling the monthly and
annual accounts, the Accounts Officer should maintain certain essential records, which,
for brevity, are referred to in this Code as the General Books of the railway. The
General Books of the railway comprise the following:
1. The Daily Abstract of Cash Transactions or the General Cash Book, Form No.
A.1103 or A.1104.
2. The Monthly Classified Abstract of Cash Transactions, or the General Cash

Abstract Book, Form No A. 1106.
3. The Journal, Form No. A. 1107.
4. The Ledger, Form No. A. 1110.
11.1
CHAPTER XI
The distinction in Capital and Revenue will be made by recording the transaction with
reference to its grant whether Capital or Revenue as the case may be. Only one Daily
Abstract and Monthly Abstract of Cash Transactions need be maintained subsidiary to
the General Ledger. All capital and revenue transactions should accordingly be
journalized, summarized and recorded to appropriate heads of the Chart of Accounts as
well as in subsidiary ledgers of such transactions should be effected by means of journal
entries in the Books of account,
1103. Daily Abstract of Cash Transactions or the General Cash Book. This record is
intended to bring to account the cash transactions of the accounts office. It should be
maintained in form A. 1103. It should be posted daily as indicated in paragraph 1105.
A Cash/Bank payment or receipt voucher duly signed by the competent authority
should be forthcoming in support of every entry in it. It should be checked and signed
by the officer in charge of the section. It should be balanced daily and the balance
reconciled with that in the Cashiers Cash Book (A. 906).
FORM A. 1103
Dr. GENERAL CASH BOOK FOR . . . . . . . 20. . . . Cr.
Particul Particul
ars No. of ars
No. of Rupe No. of No. of Rupe
Date (Accou vouche Details Date (Accou Details
receipt es voucher receipt es
nt r nt
head) head)
1104. Alternative form of General Cash Book Columnar Cash Book. The General
Cash Book may also be kept in a columnar form, so that the analysis, by account heads,
of the cash receipts and disbursements may be had directly without the intermediary of
a cash abstract book. Whenever a columnar cash book is in use, a separate cash
abstract book (A. 1106) need not be maintained.
FORM A. 1104
COLUMNAR CASH BOOK

Receipts Disbursements
No. of Heads No. of Heads
Date Particulars Rupees Date Particulars Rupees Balance
voucher credited voucher debited
11.2
CHAPTER XI
1105. Posting the General Columnar Cash Book (A.1103/1104). The debit side of the
General Columnar Cash Book (A.1103/1104) should be posted from the following:
(a) the Cash Check Sheet (A.937) for station remittance;

(b) the Requisition for Cheques A.209 in regard to cheques drawn on the
treasuries, one entry being made for each day of the total amount of cheques
drawn on each treasury;
(c) the counterfoils of receipts granted for cash received, a separate entry being
made for each item of miscellaneous cash receipt;
(d) the credits under the various heads of account as abstracted in form A. 212;
and
(e) the Lists of Unpaid Wages (A.952).
The credit side of the Cash Book (A. 1103/A. 1104) should be posted from the
following:
(a) the Abstract of Allocation (A. 212) in regard to the allocation of debits; and
(b) the Treasury Remittance Receipts (A. 938) in respect of remittance to
treasuries.
1106. The Monthly Classified Abstract of Cash Transactions of the General Cash
Abstract Book. This record, form A. 1106, should be posted daily from the totals in the
Daily Abstract, of Cash Transactions (A. 1103). It should be kept in two parts, one part
for receipts and the other for disbursements. It should be totalled after the transactions
for the last day of the month have been posted in it. The totals under the heads
Remittances in Transit and Pre-Audit Cheques should be reconciled with the
statements received from banks and treasuries.
FORM A. 1106
GENERAL CASH ABSTRACT BOOK.

PART I.
Cash Dr. to Sundries. A. 1106 Receipts.
Heads of Account And so
Date Total Date
on
Receipts during the month . . .

Opening Balance
Total
Accounts Officer.
11.3
CHAPTER XI
PART II.
Sundries Dr. to Cash. A. 1106 Disbursements.
Heads of Accounts
Date And so on Total Date
Payments during the month . .

.
Closing Balance
Total
Accounts Officer.
1107. The Journal (Edit List). All transactions whether involving the actual receipt or
disbursement of cash or not should be recorded in the Journal (Edit List), form A. 1107.
Each entry in the Journal should be supported by a Journal voucher in form A. 1108,
cash or bank voucher, duly signed by a Gazetted Officer or competent authority.
FORM A. 1107
THE JOURNAL
Voucher Account Head Debit Credit Remarks

No. Date Code Description Rupees Rupees
1108. Vouchers. The Journal (A. 1107) should be posted from Vouchers, form A. 1108.
Vouchers should be prepared by the several sections of the office and sent to the
accounting or booking section for incorporation in the books of account. Each type of
voucher should bear a separate series of numbers from the other. They should be filed
in such a way as to permit of ready reference to any particular voucher and to protect
the vouchers from being torn due to constant handling of the files.
11.4
CHAPTER XI
FORM A. 1108
PAKISTAN RAILWAYS
JOURNAL VOUCHER
Department (Name and Code) Voucher No. and Date

Accounting Unit (Name and Code) Accounts Bill No. and Date
Function Element (Name and Code)
Description of
Object Element Fund Element Subsidiary
Account Head Debit Credit
(Name and Code (Name and Code) Ledger Code
(Detailed)
Rupees Rupees
Rupees in Words _____________________________
Brief Narration of transaction: ________________________

__________________________________________________
Prepared By Checked By Approved By Posted By
1109. Totalling the Journal. The entries in the Journal (A. 1107) should be totalled up
and checked by the competent authority in good time before posting into ledger of the
relevant account head. The closing totals of the Journal (A. 1107) should be posted in
the Ledger (A. 1110).
1110. The Ledger. The ledger, form A. 1110, is intended to record all the transactions of
the railway under the various heads of account and to exhibit the progressive balances
at the end of every accounting period.
FORM A. 1110
THE LEDGER
Account Code and Description Opening Balance _____________

Document Subsidiary
Voucher Accounts Bill Debit Credit Balance
Description Reference Ledger
No. Date No. Date No. Date Reference Rupees Rupees Rupees
Closing Balance _______________
1111. Subsidiary Accounts Records. In addition to the general books of the railway, the
following subsidiary records should be kept in each accounts office:
11.5
CHAPTER XI
(i) Registers of Works, E. 1456 and E. 1764.

(ii) Register of Capital expenditure (E. 1776).
(iii) Revenue Allocation Registers (A. 1112/E. 1763).
(iv) Registers of Earnings (A. 1113).
(v) Registers of Control Accounts (A.1114)
These records are of the utmost importance inasmuch as they are designed to exhibit
the details of the transactions duly analysed under the prescribed detailed Chart of
Accounts. They should be posted direct from the Accounts Office vouchers
immediately after they (the vouchers) are passed in accounts. The general rules relating
to the maintenance of the first three registers are prescribed in paragraphs 1770-E et.
seq. and should be supplemented by the detailed instructions in the next paragraph.
The rules relating to the Registers of Earnings and Registers of Control Accounts are laid
down in paragraphs 1113 to 1121.
1112. Revenue Allocation Registers. For each Revenue Expenditure under the major
heads of Chart of Accounts a separate Revenue Allocation Register in form A. 1112
should be maintained.
FORM A. 1112
E. 1763
ALLOCATION REGISTER
Accounts heads
Voucher. as per Chart of Total
Date Particulars Remarks
Accounts
No. Date Cash Stores
Total for the month
Add Total to end of
the previous month.
Total to end of the
month.
1113. Register of Earnings. For each class of Revenue Earnings under the detailed head
C03591-Railways Revenue Receipts, a separate register (A. 1113) should be maintained
in the Accounts Office. The Registers of Earnings should record the earnings of the
Railway under all the sub-detailed heads of subsidiary coding scheme given in
Appendix II to Pakistan Railways General Code. These registers may be kept in
convenient parts to facilitate compilation of statistics of earnings.
1114. Registers of Control Accounts. Rules relating to the maintenance of detailed

registers for recording the transactions pertaining to the control accounts under store
and Work in Process are laid down in the departmental codes concerned. Rules
relating to the maintenance of the following detailed registers for the heads of account
operated on in accounting sections and offices are prescribed in paragraphs 1115 and
1116:
11.6
CHAPTER XI
(i) Payables Register.

(ii) Advances Register.
(iii) Loans and Advances to Employees Register.
(iv) Unpaid wages Register.
(v) Security Deposits Register.
(vi) Provident Fund Register.
(vii) Deposits from Private and Public Bodies for Work done.
1115. Payables Registers. Party wise Details in support of the credits and debits to the
head Sundry Creditors Purchases in the General Ledger (Form 1110) should be
recorded in a manuscript register (A. 1115). A separate page should be allotted in the
payables register to each party for recording of transactions with him. Before closing the
books of account for a month, the balances in this register should be totalled up and the
totals reconciled with the General Ledger.
FORM A. 1115
PAYABLES REGISTER
Month . . . . . . . . . . . . . 20 . . .
Party
No. and date of form A. 207 A B C D E F G H Total
Brought forward
Total carried over
1116. Unpaid Wages. If, when bills are returned by the pay office to the Accounts
Office there are any unpaid items in them, the amount so unpaid will be returned by
the Pay Office to the Cashier accompanied by a statement in Form A. 952 giving
necessary particulars of the unpaid items. These statements will be dealt with as cash
vouchers for the receipts side of the Daily Abstract of Cash Transactions and the items
in them will be transcribed (but see next paragraph) into an Unpaid Wages Register in
form A. 1116 (same as A. 952). All items of unpaid wages will be credited to Unpaid
Wages in the Chart of Accounts, but if there are any Capital items of magnitude, they
will be distinguished in the Register of Unpaid Wages by writing Capital grant
number against them. Should any claim afterwards be received for any sum remaining
unpaid, it will be verified with the Unpaid Wages Register in which also will be noted
the fact of the subsequent payment of any amount against the entry of the items in the
column provided for the purpose. This noting should be carefully done under the
initials of gazetted officer or an Assistant Accounts Officer to prevent the possibility of
more than one payment. In this register employees wise list/records alongwith
employee ID record should be maintained.
11.7
CHAPTER XI
1117. Where arrangements in respect to vouchers admit of the unpaid wages statement
(form A.952) received from the pay office being separately filed, these files may be used
as the Unpaid Wages Register, thus obviating the upkeep of the separate Register
referred to above. In such cases, the statements must be filed sheet by sheet in a strong
skeleton file, and the sheets consecutively numbered so that it may easily be seen if any
sheet is missing.
1118. No pay order for unpaid wages should be drawn in the Accounts office, nor
should authority be conveyed to any department to make a disbursement, in respect of
items under three months old, until it has been ascertained from the Pay Department
that the amount has not already been disbursed by Sectional Pay Master (SPM) out of
their imprests or floating cash. In cases in which authority is given to any department to
make a disbursement, the fact should be noted against the item concerned in the
Unpaid Wages Register (A.1116 A.952). When the payment so authorized appears in a
departmental imprest account, the imprest account should be checked as usual and the
necessary entries made in the Unpaid Wages Register.
1119. Deleted.
1120. Registers for Control Accounts. Separate registers of Advances out of revenue and
capital grant, Loans and Advances and Deposits should be maintained in form A. 1120.
Separate account of each party should be maintained in these registers. All entries in
these registers should be posted from the original documents. These registers should be
reviewed frequently by a gazetted officer and the early clearance of all items placed
under these insisted upon. No item posted in a register of control account should
remain unadjusted longer than is absolutely necessary. It is left to the Accounts Officer
to decide whether these registers should be maintained in one section of the office or in
the various accounting sections. In any case, a monthly reconciliation of the receipts,
charges and balances of these accounts with the general ledger in the books of account
of the railway should be regularly made. Instructions for the internal check of control
accounts are laid down in Chapter XVI.
FORM A. 1120
CONTROL ACCOUNT REGISTER
Details of Items in . . . . . . . . . . for the year . . . . . . .
April And so
Month from which Balance
Item Balance on for
outstanding Particulars brought Vr. Remarks
No. Dr./Cr. to end each
originated forward No
of April month
11.8
CHAPTER XI
1121. Security Deposits. Unpaid items, unless the amounts are trifling, should be
allowed to remain in the Register of Deposits of the Railway for a period of three years,
or until it is practically certain that no further claims for payment will be made. The
sums may then, with the approval of the head of the railway, be credited to appropriate
head of account (unclaimed Deposits)..
1122. Closing the General Books. The compiled accounts of the railway should, as a
rule, be submitted so as to reach the office of the Member Finance on the prescribed
date. The accounts for the month of June may, however, be submitted so as to reach the
Member Finance not later than the date prescribed by the competent authority. The
General books of the Railway should, therefore, be closed every month in good time for
the compilation of the monthly accounts. The various subsidiary registers should also
be totalled up, and reconciled with the General Books before the closing of next
months Accounts. The certificate of reconciliation should be recorded each month in
the subsidiary registers over the signature of a Accounts Officer.
Accounts Current (Trial Balance)
1123. Compilation of Capital and Revenue Accounts Current (Trial Balance). After the
General Books for a month have been closed and the Ledger (A. 1110) has been written
up, the monthly accounts current (trial balance), (see next paragraph) for Capital and
Revenue Transactions should be prepared from the ledger and submitted together with
the prescribed supporting schedules to the Member Finance. Separate accounts current
(trial balance) should be prepared for Open Line and New Construction Expenditure.
The monthly accounts of the divisions should be submitted to the Financial Adviser and
Chief Accounts Officer by the last day of the following month or on such other day, as
may be fixed by that Officer, so as to enable him to compile the accounts of the entire
railway and submit them in time to the Member Finance. When in exceptional cases,
the accounts cannot, in due course, be sent forward so as to reach the Member Finance
on the prescribed date, the fact should be reported immediately to that officer, with an
explanation of the cause of the delay, stating when the accounts may be expected.
1124. Accounts Current (Trial Balance). An account current (trial balance) is simply a
statement showing the receipts and disbursement on cash basis of accounting and
debits and credits on accrual basis of accounting of an accounts circle / accounting
unit, duly classified under the prescribed Chart of Accounts (see forms A. 1125 and A.
1129). The main principle on which the accounts current (trial balance) are prepared is
that all entries should be shown net against each head of account. On no account
should minus results be transferred as plus results, to the opposite side of the account.
The column Opening balance (in case of monthly accounts) in the accounts current
(trial balance) forms should show the transaction from the beginning of the financial
year. The assets, liabilities and equity balances should be the opening balance of the
year and the closing balance of the month to which the account refers.
11.9
CHAPTER XI
1125. Revenue Account Current (Trial Balance). The monthly Revenue Account
Current (Trial Balance of Revenue Grant) should be prepared in form A. 1125. The prior
approval of the Member Finance is necessary for the omission or addition of a major or
a minor head in this form.
FORM A.1125
PAKISTAN RAILWAYS REVENUE ACCOUNT CURRENT (Trial Balance)
For the month of . . . . . . .
Opening Closing
Account Head Debits Credits
Balance Balance
Code Description Rupees Rupees Rupees Rupees
Detailed Object Heads
1126. Revenue Account Schedules. The monthly Revenue Account Current (Trial
Balance) should be accompanied by the following schedules in support of the
transactions shown against the various heads in the account current (Trial Balance). If
any schedules are not sent in consequence of there being no transactions affecting
them, they should be specified in the memorandum forwarding the account current.
SCHEDULES TO ACCOMPANY THE REVENUE ACCOUNT (TRIAL BALANCE)
(1) Schedule of Transactions Class wise break-up of Revenue Receipts

(2) Do do Break-up of major Railway Miscellaneous Receipts.
(3) Do do Interest of Debt
(4) Do do Working Expenses
(5) Do do Miscellaneous Railway Expenditure
(6) Do do Accounting unit wise break-up of Debits and Credits of
Transfer Railways.
(7) Do do and so on.
(8) Do do
(9) Do do
(10) Do do
(11) Do do
(12) Do do
(13) Do do
11.10
CHAPTER XI
1127. Forms of Schedules. The schedules should be in form A.1127, and should exhibit
the transactions under each head by the prescribed detailed heads and such other
details as may be required by Member Finance. In the case of the schedules of debits
and credits to Transfers Railways, two separate schedules, one for debits and the
other for credits, showing the analysis by railways should be prepared.
FORM A.1127
SCHEDULE No. . . . . . . . . . . . DESCRIPTION . . . . . . . . . .

Current financial year
Heads of Accounts
During the month To end of the month
Rupees Rupees
. . . . . . . . . Dated . . . . . . . . . . .
Chief Cost Accounts Officer.
1128. Statement of Transfer Transactions. In order that a proper reconciliation may be

effected, in the office of the Member Finance of the transaction of the various
accounting units of railways under the head Transfer Railways, Statements in form
A.1128 should be prepared and submitted with the monthly Revenue Account (A.1125)
(or trial balance). The figures shown in the statements should be sum total of the
adjustments made both in Capital, Revenue and New Construction Accounts.
FORM A. 1128
STATEMENT SHOWING DETAILS OF DEBITS / CREDITS UNDER TRANSFERS
RAILWAYS FOR AND TO END OF . . . . . . . . . . 19 . . . . .
Originating Responding Railway
Difference Railway Division Division
Name of Railway as per last
For To end of To end of Difference Remarks
Division months For the
the the the
statements month
month month month
1 2 3 4 5 6 7 8
Total
Capital Account.
Revenue Account. New Constructions Account.
11.11
CHAPTER XI
1129. Capital Account Current (Trial Balance). The monthly Capital Account Current
(Trial Balance) of Open Line and of New Constructions should be prepared in form A.
1129. The rule laid down on paragraph 1125 is equally applicable to his form.
FORM A. 1129
PAKISTAN RAILWAYS
CAPITAL / NEW CONSTRUCTIONS ACCOUNT CURRENT
For the month of . . . . . . . . . . 20 . . . . .
Opening Closing
Balance Balance
1130. Capital Account Schedules. The monthly Capital Account Current (Trial Balance)
should be accompanied by the following schedules in support of the transactions
shown against the various heads in the account current (Trial Balance). If any schedules
are not sent consequence of there being no transactions affecting them, they should be
specified in the memorandum forwarding the account current (Trial Balance). All the
schedules, with the exception of the Schedule on property, plant and equipment (see
next paragraph), should be prepared in form A. 1127 in accordance with the
instructions in paragraph 1127.
SCHEDULES TO ACCOMPANY THE CAPITAL AND NEW CONSTRUCTIONS

ACCOUNTS
(1) Schedule of expenditure on property, plant and equipment.
(2) Deleted.
(3) Schedule of credits and debits of Transfer Railways.
(4) Deleted.
(5) Deleted.
(6) Deleted.
(7) Deleted.
NOTE.The schedule referred to in item 3 above should be submitted with the Capital Account of
New Constructions only where send Accounts are kept separately from Open Line accounts.
1131. Capital Expenditure Schedule. The Schedule of Expenditure against major class
of property, plant and equipment should be in form A. 1131. In the case of new lines
under construction a separate schedule should be submitted for each line.
11.12
CHAPTER XI
FORM A. 1131
PAKISTAN RAILWAYS
SCHEDULE OF EXPENDITURE AGAINST THE PROPERTY, PLANT AND
EQUIPMENT
FOR THE MONTH OF . . . . . . . . 20 . . .
Head of Accounts Current year
Balances as on
During the To end of the
Code Description 01 July 20__
month month
Rupees Rupees Rupees
- Land
- Equipment
- Rolling-stock
so on
Total
Deduct Receipts on Capital Account

Net
Dated . . . . . . . . . . . . . . . . 20. . . . . Chief Cost Accounts Officer
1132. Annual Closing of Books. The books of account relating to the financial year
should, in every case be closed by the 31st July following. Any expenditure actually
incurred but not accounted for by that date may be adjusted as soon as possible; but
every effort should be made to prevent the occurrence of such a case.
1133. Every endeavour should be made to bring to account all the transactions of year
in the accounts of the year to which they pertain, but if any transactions are advised to
the Accounts Officer for adjustment after the books of the year have been finally closed,
they should be reported to the Member Finance.
1134. The books of account of a year are kept open after the close of the year so that,
as far as possible all the transactions of the year may be included therein. It is not
essential that transactions relating to earlier years should be booked in accounts for 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 incidence of the
expenditure is under dispute, it ought to be charged to the accounts of the year in
which the final decision is taken, though at the same time, efforts should be made to
expedite the decision as far as possible. Adjustments should not be made in the
11.13
CHAPTER XI
accounts of the past year if the disbursements could not have been reasonably
anticipated in time for a grant being obtained from the proper authority. In all cases,
where the expenditure could have reasonably been anticipated as for example,
recurring payment to a Province or Department of the Federal Government, and
payments which, though not of fixed amount, are of a fixed character, etc., the
Accounts Officer should make the adjustment in the accounts before they are finally
closed.
1135. When demands (original or supplementary) for appropriation of the necessary

amounts for the expenditure are placed before the National Assembly, suitable
provision should always be made for anticipated liabilities and the provisions, in
paragraph 1134 that adjustment should not be made in the previous years accounts in
certain circumstances should not be used to cover the results of defective Budgeting.
The onus of proving that the disbursements could not have reasonably been anticipated
should lie on the Controlling Officer.
1136. Final Account Current (Trial Balance). After the books for a financial year are
closed, Final Accounts Current (Trial Balance) of the Capital and Revenue transactions
should be prepared and submitted to the Member Finance so as to reach his office not
later than the prescribed date. These accounts current (Trail Balance) are intended to
show the transactions of the Railway for the year under the various heads of account
and the opening and closing balances under the assets, liabilities and equity heads.
1137. Form of Final Revenue Account Current (Trial Balance). The Final Revenue
Account Current (Trial Balance) should be prepared in form A. 1137.
FORM A. 1137
PAKISTAN RAILWAYS
FINAL REVENUE ACCOUNT CURRENT (TRIAL BALANCE)
FOR THE YEAR ENDED 30 JUNE 20 _ _
Opening Closing
Balance Balance
1138. Form of Final Capital Account Current. The final Capital account current should
be prepared in form A. 1138.
11.14
CHAPTER XI
FORM A. 1138.
PAKISTAN RAILWAYS
FINAL CAPITAL ACCOUNT CURRENT (TRIAL BALANCE)
FOR THE YEAR ENDED 30 JUNE 20 _ _
Opening Closing
Balance Balance
1139. Consolidation of Accounts Current (Trial Balance).The accounts current whether

monthly or final so submitted should be consolidated so that one account current (trial
balance) may be prepared for the entire railway. Similarly the divisional accounts
current (E.1501) of new constructions should be consolidated so that one account
current for New Constructions may be prepared. The processes by which the various
accounts current (trial Balances) are consolidated are outlined in the succeeding
paragraphs.
1140. Sub-Register of Accounts Current (Trial Balance). A register in form A.1140

should be maintained for consolidating the receipts and charges on cash basis of
accounting or debits and credits on accrual basis of accounting of the various accounts
current (trial balance). This register should be posted direct from the accounts current
(trial balance) and the totals struck. Figures Closing Balance should be worked out by
adding the months figures to those brought out to end of the previous month. The
account current (trial balance) for the entire railway or of New Constructions should
be prepared from this register. (The ledger (A.1110) maintained in the Central Accounts
Office of the railway should also be posted from this register).
11.15
CHAPTER XI
FORM A. 1140
PAKISTAN RAILWAYS
SUB-REGISTER OF ACCOUNTS CURRENT (TRIAL BALANCE)
Receipts Charges
Name of Accounts Heads of Account Heads of Account
Circle / Accounting Total Total
Unit receipts. charges
July
Total for July

April and so on for each month.
Total for April
Total to end of April
1141. Sub-Register of Schedules. For the purpose of preparing consolidated schedules

in support of the consolidated account current (trial balance) a subsidiary register in
form A. 1141 should be maintained. In it, separate pages should be allotted for each
head of account for which schedules are prepared. Alternatively, a separate register
may be maintained for each head of account.
FORM A. 1141
SUB-REGISTER OF SCHEDULES
PROPERTY, PLANT AND EQUIPMENT
Accounts Heads Heads
Name of Division or Rolling Stock Land
And so Total Total
Accounting Unit on Charges
.Rupees..
April
X Division
Y Division
Z Division
Total for the month
May and so on for each month
X Division
Y Division
Z Division
Total for the month
Total to end of the
month.
11.16
CHAPTER XI
Total from
commencement of
operation.
1142. Consolidation in the office of the Financial Advisor and Chief Accounts Officer.
The accounts current (trial balance) submitted by the various accounting units of
railways are consolidated in the office of the Financial Advisor and Chief Accounts
Officer and one Statement of Receipts and Charges on cash basis of accounting or
debits and credits on accrual basis of accounting is prepared and submitted to the
Member Finance and Controller General of Accounts.
1143. Deleted.
1144. Deleted.
1145. Deleted.
1146. Deleted.
1147. Deleted.
11.17
CHAPTER XII
ANNUAL ACCOUNTS AND RETURNS
C O N T ENT S
FINANCIAL STATEMENTS AS PER IFRS 12.1 1202
STATEMENT OF FINANCIAL POSITION 12.2 1202-A
INCOME STATEMENT 12.2 1202-B
STATEMENT OF COMPREHENSIVE INCOME 12.3 1202-C
STATEMENT OF CASH FLOWS 12.3 12.4 1202-D 1202-H
STATEMENT OF CHANGES IN EQUITY 12.4 1202-I
NOTES TO THE FINANCIAL STATEMENTS 12.5 1202-J

(1203 1222 Deleted)
CERTIFICATES 12.6 1223
FINANCE ACCOUNTS DEFINITION, SCOPE AND 12.7 1224

DATE OF SUBMISSION
CONSOLIDATED BALANCE SHEET AND PROFIT AND 12.8 1224-A

LOSS ACCOUNT
RECEIPTS AND PAYMENTS ACCOUNT 12.8 1224-B
ACCOUNT OF REVENUE 12.8 1224-C
ACCOUNT OF EXPENDITURE BY DETAILED 12.8 1224-D

FUNCTIONS
STATEMENT OF CAPITAL EXPENDITURE OUTSIDE THE 12.8 12.9 1224-E

REVENUE ACCOUNT
STATEMENT SHOWING THE DISTRIBUTION BETWEEN 12.9 1224-F

CHARGED AND OTHER THAN CHARGED
EXPENDITURE
25
CHAPTER XII
C O N T ENT S
TRUST ACCOUNT FUND 12.10 1224-G
TRUST ACCOUNT RAILWAYS 12.10 1224-H
OTHER DEPOSITS 12.10 1224-I
STATEMENT OF OPENING AND CLOSING BALANCE 12.10 1224-J
REVIEW REPORT OF ALL THE STATEMENTS 12.11 1224-K
DEPARTMENT AND SIMILAR ACCOUNT 12.11 1224-L
COMBINED FINANCE AND REVENUE ACCOUNT 12.11 1224-M
GENERAL NOTE 12.11 1224-N
DETAILED ACCOUNT OF WORKING EXPENSES 12.11 1224-O
SUMMARY OF CAPITAL EXPENDITURE 12.12 1224-P
STATEMENT OF GROSS REVENUE RECEIPTS AND 12.12 1224-Q

GROSS REVENUE EXPENSES (1225 1237 Deleted)
AUDIT CERTIFICATE 12.13 1238
PUBLIC ACCOUNT REPORT DUE DATE FOR 12.13 1239

SUBMISSION
ANALYSIS OF BALANCES 12.14 1240
THE REPORT 12.14 1241

CERTIFICATES BY THE ACCOUNTS OFFICER 12.14 1242
AUDIT CERTIFICATE 12.15 1243
STATEMENT OF CHARGED AND OTHER THAN 12.15 1244

CHARGED EXPENDITURE
CIVIL ACCOUNTS FORMAT AND DUE DATE FOR 12.15 12.16 1245 - 1246
SUBMISSION
26
CHAPTER XII
1201. Introductory. After the books of account for a financial year have been closed
and trial balance has been finalized following Financial Statements, accounts and
returns should be compiled
(a) Financial Statements as per IFRS.
(b) The Finance Accounts.
(c) The Public Account Report.
(d) Statement of Charged and Other than Charged Expenditure.
(e) The Appropriation Accounts and connected Returns and Statements.
(f) Civil Accounts
This chapter deals with the first four and sixth items only; for the fifth, Chapter VI of
the Pakistan Railways General Code should be seen.
A. FINANCIAL STATEMENTS AS PER IFRS
1202. Financial Statements as per IFRS. Financial Statements comprise the following
components which are described in International Accounting Standard 1, Presentation
of Financial Statements:
I. Statement of Financial Position,

II. Income Statement,
III. Statement of Comprehensive Income,
IV. Statement of Cash Flows,
V. Statement of Changes in Equity, and
VI. Notes to the Financial Statements.
These Financial Statements will be prepared strictly in accordance with the

requirements of International Financial Reporting Standards (IFRS) as applicable in
Pakistan. The format of Financial Statements along with summary of significant
accounting policies as per existing requirements of International Financial Reporting
Standards is given in Appendix XX to this Code. The financial statements will be
prepared on the basis of consolidated trial balance of Pakistan Railways. The financial
statements of the railway should be submitted so as to reach the Member Finance not
later than the prescribed date each year. Fifteen copies of the printed financial
statements should be submitted to the Ministry of Railways (Railway Board) and six
copies to the Member Finance.
12.1
CHAPTER XII
1202-A. Statement of Financial Position. The Statement of Financial Position (Balance

Sheet) should be prepared on the form give in Appendix XX to this Code. As per
International Financial Reporting Standards (IFRS), the statement of financial position
will, as minimum, include line items that present the following amounts:
(a) property, plant and equipment;
(b) investment property;
(c) intangible assets;
(d) financial assets (excluding amounts shown under (e), (h) and (i));
(e) investments accounted for using the equity method;
(f) biological assets;
(g) inventories;
(h) trade and other receivables;
(i) cash and cash equivalents;
(j) the total of assets classified as held for sale and assets included in disposal
groups classified as held for sale in accordance with IFRS 5 Non-current
Assets Held for Sale and Discontinued Operations;
(k) trade and other payables;
(l) provisions;
(m) financial liabilities (excluding amounts shown under (k) and (l));
(n) liabilities included in disposal groups classified as held for sale in accordance
with IFRS 5; and
(o) non-controlling interests, presented within equity.
1202-B. Income Statement. The income statement should be prepared on the form
given in Appendix XX to this Code. As the International Financial Reporting Standards
(IFRS), as a minimum, the statement of comprehensive income will include line items
that present the following amounts for the period:
(a) revenue;
(b) gains and losses arising from the derecognition of financial assets measured
at amortised cost;
(c) finance costs;
(d) share of the profit or loss of associates and joint ventures accounted for using
the equity method;
(e) if a financial asset is reclassified so that it is measured at fair value, any gain
or loss arising from a difference between the previous carrying amount and
its fair value at the reclassification date (as defined in IFRS 9);
(f) a single amount comprising the total of:
(i) the profit or loss of discontinued operations and
(ii) the gain or loss recognised on the measurement to fair value less costs
to sell or on the disposal of the assets or disposal group(s) constituting
the discontinued operation;
(g) profit or loss;
12.2
CHAPTER XII
1202-C. Statement of Comprehensive Income. The statement of comprehensive income

will be prepared on the form given in Appendix XX to this Code. The components of
other comprehensive income include:
(a) changes in revaluation surplus;

(b) actuarial gains and losses on defined benefit plans recognised in accordance
with paragraph 93A of IAS 19 Employee Benefits;
(c) gains and losses arising from translating the financial statements of a foreign
operation; and
(d) gains and losses from investments in equity instruments measured at fair
value through other comprehensive income in accordance with paragraph
5.4.4 of IFRS 9 Financial Instruments.
1202-D. Statement of Cash Flows. A statement of cash flows, when used in conjunction
with the rest of the financial statements, provides information that enables users to
evaluate the changes in net assets, financial structure (including its liquidity and
solvency) and its ability to affect the amounts and timing of cash flows in order to adapt
to changing circumstances and opportunities. Cash flow information is useful in
assessing the ability to generate cash and cash equivalents and enables users to develop
models to assess and compare the present value of the future cash flows of different
entities. It also enhances the comparability of the reporting of operating performance by
different entities because it eliminates the effects of using different accounting
treatments for the same transactions and events. It will be prepared on the form given in
Appendix XX to this Code. Cash flow statement of Pakistan Railways will be prepared
by using direct method. Under which cash flows from operating activities are reported
by major classes of gross cash receipts and gross cash payments.
Note. International Financial Reporting Standards (IFRS) also provide alternate presentation of
cash flows from operating activities by the indirect method, whereby profit or loss is adjusted
for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future
operating cash receipts or payments, and items of income or expense associated with investing
or financing cash flows.
Under the direct method, information about major classes of gross cash receipts and
gross cash payments may be obtained either:
(a) from the accounting records; or

(b) by adjusting revenue, cost of services and other items in the statement of
comprehensive income for:
(i) changes during the period in inventories and operating receivables
and payables;
(ii) other non-cash items; and
(iii) other items for which the cash effects are investing or financing cash
flows.
12.3
CHAPTER XII
1202-E. The statement of cash flows will report cash flows during the period classified
by operating, investing and financing activities.
1202-F. Cash flows from operating activities are primarily derived from the principal
revenue producing activities. Therefore, they generally result from the transactions and
other events that enter into the determination of profit or loss.
Some transactions, such as the sale of an item of plant, may give rise to a gain or loss
that is included in recognised profit or loss. The cash flows relating to such transactions
are cash flows from investing activities. However, cash payments to manufacture or
acquire assets held for rental to others and subsequently held for sale are cash flows
from operating activities. The cash receipts from rents and subsequent sales of such
assets are also cash flows from operating activities.
1202-G. The separate disclosure of cash flows arising from investing activities is
important because the cash flows represent the extent to which expenditures have been
made for resources intended to generate future income and cash flows. Only
expenditures that result in a recognised asset in the statement of financial position are
eligible for classification as investing activities.
1202-H. The separate disclosure of cash flows arising from financing activities is
important because it is useful in predicting claims on future cash flows by providers of
capital.
1202-I. Statement of Changes in Equity. The statement of changes in equity will be

prepared on the form given in Appendix XX to this Code showing:
(a) total comprehensive income for the period, showing separately the total
amounts attributable to owners;
(b) for each component of equity, the effects of retrospective application or
retrospective restatement recognised in accordance with IAS 8; and
(c) for each component of equity, a reconciliation between the carrying
amount at the beginning and the end of the period, separately disclosing
changes resulting from:
(i) profit or loss;
(ii) each item of other comprehensive income; and
(iii) transactions with owners in their capacity as owners, showing
separately contributions by and distributions (like return on
investment by Government) to owners and changes in ownership
interests in subsidiaries that do not result in a loss of control.
12.4
CHAPTER XII
The components of equity include, for example, each class of contributed equity, the
accumulated balance of each class of other comprehensive income and retained
earnings.
Changes in an entitys equity between the beginning and the end of the reporting period
reflect the increase or decrease in its net assets during the period except for changes
resulting from transactions with owners in their capacity as owners (such as equity
contributions and distribution).
1202-J. Notes to the Financial Statements. The notes to the financial statements will:
(a) present information about the basis of preparation of the financial
statements and the specific accounting policies used in preparation of the
financial statements;
(b) disclose the information required by IFRSs that is not presented elsewhere
in the financial statements; and
(c) provide information that is not presented elsewhere in the financial
statements, but is relevant to an understanding of any of them.
As far as practicable, notes will be presented in a systematic manner. Each item in the
statements of financial position and of comprehensive income, income statement, and
in the statements of changes in equity and of cash flows will be cross referred to related
information in the notes.
1203. Deleted.
1204. Deleted.
1205. Deleted.
1206. Deleted.
1207. Deleted.
1208. Deleted
1209. Deleted.
1210. Deleted.
1211. Deleted.
1212. Deleted.
1213. Deleted.
12.5
CHAPTER XII
1214. Deleted.
1215. Deleted.
1216. Deleted.
1217. Deleted.
1218. Deleted.
1219. Deleted.
1220. Deleted.
1221. Deleted.
1222. Deleted.
1223. Certificates. Following certificates should be appended to the Financial

Statements (See section II of Annual Report). The Audit certificate will be signed by the
Director General Audit Railways and the other certificates will be signed by the heads
of departments concerned and the head of the Railway. The last two certificates will, in
addition, be countersigned by the Federal Government Inspector of Railways.
1. Certificate respecting Accounts
Certified that the foregoing Accounts of the Pakistan Railways for the year ended 30 June 20 . . .
are correct and have been prepared strictly in accordance with the orders in force.
...............
General Manager.
2. Audit Certificate
The Annual Accounts of Pakistan Railways for the year .. were test audited by my
office and in my opinion, present a fair statement of accounts, subject to the observations
contained in the Audit report.
...........................
Director General Audit, Railways.
3. Certificate respecting the permanent way and other structural works
I hereby certify that the whole of the permanent way, stations, buildings, bridges, fencing,
signalling and interlocking and other structures on the Pakistan Railways, have, during the
financial year ended 30 June 20__ , been maintained in good working condition and repairs.
12.6
CHAPTER XII
Chief Engineer. General Manager.
Countersigned . . . . . . . . . . . . . . . . . . . . . . . .
Federal Government Inspector of Railways,
4. Certificate respecting the Rolling-stock, etc.
I hereby certify that the whole of the plant, engines, tenders, carriages, wagons, machinery and
tools, also the steam vessels and their engine, cargo boats and other stock have, during the past
year, been maintained in good working order and repairs.
Chief Mechanical Engineer. General Manager.

Countersigned . . . . . . . . . . . . . . . . . . . . . . . .
Federal Government Inspector of Railways,
B. FINANCE ACCOUNTS
1224. Definition, Scope and Date of submission. The transactions brought to account in
the books of the railway under the various heads of account are, after the closing of
accounts for each financial year, summarized in the prescribed form (given in the
following paragraphs) called the Finance Accounts. Six printed copies of the
compilation should be submitted so as to reach the Member Finance and Controller
General of Accounts not later than the prescribed date. The Finance Accounts
comprises the following statements and accounts:
I Material for Finance Accounts;

(a) Consolidated Balance Sheet, Profit and Loss Account and other
statements for the year;
(b) Receipts and Payments Account and other statements for the year;
(c) Account of Revenue by detailed heads for the year;
(d) Account of Expenditure by detailed functions for the year;
(e) Statement of Capital Expenditure outside the Revenue Account during
and to the end of the year;
(f) Statement showing the distribution between Charged and Other than
Charged expenditure for the year;
(g) Trust Account Fund for the year;
(h) Trust Account Railways for the year;
(i) Other Deposit for the year
(j) Statement of Opening and Closing Balance for the year;
(k) Review Report of all Statement(s);
(l) Department and similar Account for the year.
12.7
CHAPTER XII
II Combined Finance and Revenue Account;
(a) General Note;

(b) Consolidated Balance Sheet;
(c) Profit and Loss Account for the year;
(d) Detailed Account of Ordinary Working expenses for the year;
(e) Summary of Capital Expenditure for the year;
(f) Statement of Gross Revenue Receipts and Gross Revenue Expenses for
the year;
1224-A. Consolidated Balance Sheet and Profit and Loss Account. The consolidated
balance sheet, profit and loss account and other statements forming part of the Finance
Accounts are discussed in paragraph 1202.
1224-B. Receipts and Payments Account. Receipts and Payments Account, a part of
Finance Accounts will be prepared in Form No. A. 1224-B. The receipts and payments
accounts should show receipts and payments separately for consolidated fund from that
of public account for each major, minor or detailed head of account.
FORM A. 1224-B
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 JUNE 20____
Receipts Payments
Other Other
Total Charged than Account Head Account Head Charged than Total
Charged Charged
Rupees Rupees Rupees Code Description Code Description Rupees Rupees Rupees
Consolidated Fund
Public Account
Total
1224-C. Account of Revenue (Summary of Revenue Statement) by detailed heads for

the year forming part of the Finance Accounts is given in paragraph G. 602. [Annexure-
A (7-A)].
1224-D. Account of Expenditure by detailed functions for the year will be prepared on
the form given in paragraph G. 602. [Annexure-A (5-A)].
1224-E. Statement of Capital Expenditure outside the Revenue Account during and to
the end of the year will be prepared on the Form No. A. 1224-E.
12.8
CHAPTER XII
FORM A. 1224-E
STATEMENT OF CAPITAL EXPENDITURE OUTSIDE THE REVENUE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 20 __
Account Head Current Year Previous Year

Other than
Code Description Charged Total Total
Charged
Railways
Buildings
Railways Land
Railways Rolling
Stock
So on
1224-F. Statement showing the distribution between Charged and Other than Charged
expenditure for the year will be prepared on the Form No. A. 1224-F.
FORM A. 1224-F
STATEMENT SHOWING THE DISTRIBUTION BETWEEN CHARGED AND OTHER
THAN CHARGED EXPENDITURE FOR THE YEAR ENDED 30 JUNE 20 __
Current Year Previous Year

Expenditure Other than
Charged Total Total
Charged
Expenditure within
Revenue Account (Non-
development grant)
Expenditure outside the
Revenue Account
(Development)
Total
12.9
CHAPTER XII
1224-G. Trust Account Fund for the year will be prepared on the Form A. 1224-G.
FORM A. 1224-G
ACCOUNT OF TRUST ACCOUNT FUND FOR THE YEAR ENDED 30 JUNE 20 _ _
Account Head (Detailed) Opening During the Year Closing Interest Paid
Code Description Balance Receipts Payments Balance during the year
Total
1224-H. Trust Account Railways for the year will be prepared on the Form A. 1224-H.
FORM A. 1224-H
ACCOUNT OF TRUST ACCOUNT RAILWAYS FOR THE YEAR ENDED 30 JUNE 20 _ _
Account Head (Detailed) Opening During the Year Closing

Code Description Balance Receipts Payments Balance
Total
1224-I. Other Deposit not bearing interest for the year will be prepared on the Form A.
1224-H.
1224-J. Statement of Opening and Closing Balance for the year will be prepared on the
Form A. 1224-J.
FORM A. 1224-J
STATEMENT OF OPENING AND CLOSING BALANCES FOR THE YEAR ENDED 30

JUNE 20 _ _
Account Head (Detailed) Opening Balance Closing Balance
Code Description
Total
12.10
CHAPTER XII
1224-K. Review Report of all the Statements (Review of Balances). The Finance
Accounts will be accompanied by the Review of Balances of each detailed head of
account by the Accounts Officer. The review of each detailed account will describe the
brief history of the account and nature of transactions in it along with balance in it. In
case of abnormal transaction in any detailed head of account in any year, it will have to
be explained for understanding of the user of the Finance Accounts.
1224-L Department and similar Account for the year will be prepared on the Form A.
1224H.
1224-M. Combined Finance and Revenue Account. The consolidated balance sheet,
profit and loss account is the same as discussed above in the Finance Accounts other
statements and note of combined Finance and Revenue Account is described in the
paragraphs 1224-N to 1224-Q.
1224-N. General Note. The combined Finance and Revenue Account should be
appended a General Note about the history of railway finance and return on it and
about the current financial position and explanation about certain heads affecting the
financial position of railways.
1224-O. Detailed Account of Working Expenses. The combined Finance and Revenue
Account should be supported by a detailed account of working expenses in the Form A.
1224-O.
FORM A. 1224-O
DETAILED ACCOUNT OF WORKING EXPENSES

FOR THE YEAR ENDED 30 JUNE 20 ___
Account Head Current Year Previous Year

Code Description Rupees Rupees
A01 Employee Related expenses
A02
A03 Operating
and so on (major heads)
Total
12.11
CHAPTER XII
1224-P. Summary of Capital Expenditure. The combined Finance and Revenue

Account should be supported by a summary of capital expenditure in the Form A.
1224-P. This statement should show a summary of capital expenditure of Federal
Government on construction and purchase of Railway as shown in the expenditure
outside the revenue account provided in the railway Public Sector Development
Programme (PSDP).
FORM A. 1224-P
SUMMARY OF CAPITAL EXPENDITURE
Year Expenditure to the end of Government outlay after
14th August, 1947 independence
Rupees in million
1947-48
1948-49
and so on
2010-11
Total
1224-Q. Statement of Gross Revenue Receipts and Gross Revenue Expenses. This
statement will be prepared on the Form A. 1224-Q.
FORM A. 1224-Q
STATEMENT OF GROSS REVENUE RECEIPTS AND GROSS REVENUE EXPENSES
FOR THE YEAR ENDED 30 JUNE 20 ___
Revenue
Coaching
Goods
Sundry
Total
Expenditure
Working expenses as in detailed account
of ordinary working expenses
Other expenses
So on
Total
Net Receipt / (Deficit)
Percentage of working expenses to

revenue
12.12
CHAPTER XII
1225. Deleted.
1226. Deleted.
1227. Deleted.
1228. Deleted.
1229. Deleted.
1230. Deleted.
1231. Deleted.
1232. Deleted.
1233. Deleted.
1234. Deleted .
1235. Deleted.
1236. Deleted.
1237. Deleted.
1238. Audit Certificate. The Annual Finance Accounts should be got audited by the
Audit Officer and a signed copy of the audit certificate should be furnished to the
Member Finance. The certificate will be on the following lines:
Certified, that as a result of the test-audit of the accounts compiled under the direction of the General
Manager that subject to the observations below, the Finance Accounts/Review of Balances of assets,
liabilities and equity of the Pakistan Railways for the year ended 30 June 20__ have / has to the best of
my knowledge and belief, been correctly prepared.
..........................
Director General Audit, Railways
C. PUBLIC ACCOUNT REPORT

1239. Due Date for Submission. A report on the balances under the Public Account
should be submitted by each Financial Adviser and Chief Accounts Officer so as to
reach the Member Finance not later than the prescribed date, a copy being furnished at
the same time to the Statutory Auditor. A copy duly audited should be submitted to the
Member Finance, to reach him by the prescribed date. If there are any unadjusted
balances under the Remittance Heads a report on such balances should also be
included in the Public Account Report. The Public Account Report will be prepared on
the Form prescribed in paragraph G. 602. [Annexure-A (11-A)].
12.13
CHAPTER XII
1240. Analysis of Balances. The report should be based on an analysis of the various
balances. The analysis may be in the form given below, separate forms being prepared
for Trust Accounts, Special Deposits:
FORM A. 1240
ANALYSIS OF BALANCES UNDER PUBLIC ACCOUNT
Trust Accounts.
Special Deposit Accounts.
Loans and Advances by the Pakistan Railways.
Increase or
Balance at the end
Detailed Heads of Balance at the end decrease during
of the year under Remarks
Account of previous year the year under
review
review
Total
1241. The Report. The report should, besides generally reviewing the outstanding
balances, furnish explanations for important variations from the previous years
balances and comment on the efficiency of the balances at the end of the year under
review.
1242. Certificates by the Accounts Officer. The following certificates, suitably modified
wherever necessary, should be furnished by the Financial Adviser and Chief Accounts
Officer on the Public Account Report:
1. Regarding General Provident Fund Balances.
Certified that the balances at the end of the year, as per the general books agree with the total of the
balances of the individual members, as per personal ledgers and that advice slips showing the balances
in the Fund at the credit of members on the 30 June 20 __ have been issued to them.
2. Deposits and Advances
(i) Deposits. Certified that action has been taken for the clearance of items outstanding for
more than three months.
(ii) Cash. (a) Certified that the cash balance actually in charge of the Cashier(s) and
departmental officer on the 30 June 20 _ _ , was Rupees _____________.
(b) Certified that the Cash balances in the hands of the Cashier(s) and disbursing officers were
verified by actual count and found correct.
3. Regarding Loans and Advances by the Pakistan Railways
(a) Certified that the recoveries during the year were made regularly as required under the
rules.
12.14
CHAPTER XII
(b) It is also certified that these balances have been analysed and reviewed by detailed heads
and there are no cases of write-off, suspensions or doubtful assets in the balances; also there are
no cases of remission of interest, grant of loan without or at a nominal rate of interest, grant of
loans without necessary safeguards for recovery, and unusually large loans to an individual.
(c) The acceptance of the balances outstanding against the employees concerned as on the 30
June 20 _ _ have been obtained.
4. Regarding Remittances
Certified that the outstanding balance represents the amount for which settlements could not be effected
in the Exchange / Settlement Accounts during the year.
5. General
Certified that the balances shown in the Report agree with the general books and are supported by
details.
1243. Audit Certificate. The Public Account Report should be audited by the Statutory
Audit and his audit certificate should be furnished to the Member Finance along with
the audited copy of the report. The audit certificate will be on the following lines:
Certified that as a result of the test-audit of the accounts completed under the directions of the
General Manager that subject to the observations below, the Finance Accounts/ Review of Balances of
the Pakistan Railways for the year ended 30 June 20 _ _ has/have to the best of my knowledge and belief,
been correctly prepared.
............... ............
Director General Audit, Railways.
D.STATEMENT OF CHARGED AND OTHER THAN CHARGED EXPENDITURE
1244. A statement showing the Charged and Other than Charged expenditure for the
year under the various heads of account prescribed in Chart of Accounts should be
prepared and got audited by the Statutory Audit. An audited copy of the Statement
should be submitted to the Member Finance on the prescribed date.
E CIVIL ACCOUNTS
1245. Format and Due Date for Submission. Civil accounts are the monthly set of
accounts reported to Accountant General Pakistan Revenue (AGPR) on the date
prescribed by him. These comprise the following:
a) Revenue and Expenditure Statement;

b) Public Account;
c) Cash Flow Statement;
d) Consolidated Expenditure Statement;
e) Grant-Expenditure Analysis;
f) Programme Report; and
g) Revenue Statement.
12.15
CHAPTER XII
1246. Like wise appropriation accounts, civil accounts shall be prepared on cash basis
of accounting. The preparation of civil accounts shall be the responsibility of the
Central Books Section of Pakistan Railways. The Form of Civil Accounts as approved by
the Auditor General of Pakistan is given in Appendix XXI to this Code. All the
components of Civil Accounts are Self Explanatory. However, for further guidance,
Financial Reporting Manual issued by Auditor General of Pakistan may be consulted.
12.16
CHAPTER XIII
GENERAL PROVIDENT FUND ACCOUNTS
CONTENTS

(1302 1336 Deleted)
GENERAL PROVIDENT FUND RULES FOR 13.3 1337

MEMBERSHIP AND ACCOUNTING
HEAD OF ACCOUNT 13.3 1338
ESSENTIAL FEATURES OF THE GENERAL PROVIDENT 13.3 1339

FUND
OUTLINE OF ACCOUNTING PROCEDURE 13.3 13.4 1340 1343
ACCOUNT BOOKS TO BE IN 13.5 1344

/
FORM OF GENERAL PROVIDENT FUND JOURNALS 13.5 1345
FORM OF LEDGER ACCOUNTS 13.5 13.6 1346
INDEX REGISTERS 13.6 13.7 1347
NOMINATION 13.7 1348
OPENING OF NEW ACCOUNTS 13.7 1349
CHECK SHEETS 13.8 1350
REGISTER OF GENERAL PROVIDENT FUND 13.8 1351

JOURNALS
RECONCILIATION WITH GENERAL BOOKS 13.9 1352
27
CHAPTER XIII
CONTENTS
INTEREST 13.9 13.10 1353
POINTS TO BE NOTED IN CREDITING 13.10 1354

SUBSCRIPTIONS AND INTEREST
REGISTER OF UNPOSTED ITEMS 13.10 13.11 1355
REGISTER OF UNPOSTED ACCOUNTS 13.11 1356
CLOSING OF LEDGERS AND RECONCILIATION WITH 13.11 1357

GENERAL BOOKS
ACCOUNT FURNISHED TO EACH MEMBER 13.12 1358
TRANSFER OF GENERAL PROVIDENT FUND 13.12 13.13 1359

ACCOUNTS
CLOSED ACCOUNTS 13.14 1360 1363
28
CHAPTER XIII
1301. Introductory. The responsibility for the internal check of all transactions
pertaining to, and the maintenance of the accounts of the General Provident Fund to
which the personnel of the Pakistan Railways subscribe devolves upon the Accounts
Officer. Internal check in connection with subscriptions to, and withdrawals and
payments from, the General Provident Fund should be conducted with reference to the
General Provident Fund (Central Services) Rules. The accounts of the Fund should also
be maintained in accordance with these rules which prescribe the more important
books and accounts to be kept and the manner in which they should be posted.
Note. Deleted.
A. STATE RAILWAY PROVIDENT FUND
1302. Deleted.
Accounts of the Rupee Branch
1303. Deleted.
1304. Deleted.
1305. Deleted.
1306. Deleted.
1307. Deleted.
1308. Deleted.
1309. Deleted.
1310. Deleted.
1311. Deleted.
1312. Deleted.
Posting and Reconciliation
1313. Deleted.
1314. Deleted.
1315. Deleted.
1316. Deleted.
13.1
CHAPTER XIII
1317. Deleted.
1318. Deleted.
1319. Deleted.
1320. Deleted.
1321. Deleted.
1322. Deleted.
1323. Deleted.
1324. Deleted.
1325. Deleted.
1326. Deleted.
1327. Deleted.
1328. Deleted.
Accounts of the Sterling Branch.
1329. Deleted.
1330. Deleted.
1331. Deleted.
Machine Methods of Accounting
1332. Deleted.
1333. Deleted.
1334. Deleted.
1335. Deleted.
1336. Deleted
13.2
CHAPTER XIII
B. GENERAL PROVIDENT FUND.
1337. Rules for membership and accounting. The General Provident Fund (Central
Services) Rules are applicable to the employees of Pakistan Railways. These rules define
the scope of the fund and the conditions of membership and prescribe the accounting
procedure to be followed. Under these rules, all Government employees including re-
employed personnel having rendered service for more than two years are compulsorily
required to subscribe to the General Provident Fund. As soon as a Government servant
is due to complete two years service, an intimation to that effect will be sent to the
Accounts Officer concerned and the latter may be asked to allot a General Provident
Fund account number to the Government servant. When a number has been allotted,
the subscription will be started. The General Provident Fund account number will be
quoted invariably on the schedules and in all correspondence with the accounts officer
on the subject.
1338. Head of Account. The transactions of the General Provident Fund will pass
through the account code G06114 General Provident Fund Account (Railway). Interest
on the General Provident Fund balances will be recorded through account code
A07121 Interest on Unfunded Debt Federal Government.
1339. Essential Features of the General Provident Fund. The following are certain
essential features of the General Provident Fund which should be taken note of in the
internal check and accounting of General Provident Fund transactions:
(a) Subscription. The amount of subscription to General Provident Fund will

be as fixed by the Government of Pakistan from time to time.
(b) Bonus. No bonus is allowed on subscriptions to this fund.
(c) Deleted.
1340. Outline of Accounting Procedure. In the General Provident Fund Section, a

ledger account will be kept for each individual subscriber to the Fund. All transactions
affecting the head General Provident Fund will be posted in the ledger accounts of
the subscribers concerned. In order to ensure that the postings have been correctly
made, the entries in the ledger accounts will be abstracted month by month in a
statement, called the check sheet, and the totals of the check sheet reconciled monthly
with the amounts credited and debited to the Fund. The aggregate balance in the ledger
accounts will represent the balance under the head General Provident Fund in the
Financial Statements of Pakistan Railways.
13.3
CHAPTER XIII
1341. The credits and debits to the General Provident Fund comprise the following:
Credits
(a) Subscriptions from members.
(b) Refunds of temporary withdrawals.
(c) Interest.
(d) Miscellaneous Adjustments including transfers to and from other

Accounts Offices.
Debits
(a) Temporary withdrawals.
(b) Payments to staff who have ceased to be members of the Fund.
(c) Miscellaneous Adjustments.
1342. Subscriptions and refunds of temporary withdrawals by the members of the Fund
are generally recovered through pay bills. The recoveries affected are shown in
statements called General Provident Fund Journals, which accompany the pay bills.
The sections which are responsible for the internal check of the pay bills will check the
correctness of the recoveries affected, compare the details shown in the General
Provident Fund Journals with the recoveries made in pay slips and then pass on the
General Provident Fund Journals to the General Provident Fund Section for posting into
the ledgers. Credits on account of interest will be posted in the manner indicated in
paragraph 1353. Postings necessitated by any adjustments will be made direct from the
adjustment vouchers.
1343. The postings in the ledger accounts of payments and debit adjustments will be
made from the relevant payment orders passed for payment and the adjustment
vouchers respectively. All debit entries in the ledger accounts will be attested by the
Accounts Officer in charge of the section at the time of passing the pay order for
payment. The opening balances carried forward from the previous years ledger will be
attested by the Accounts Officer. A percentage (as may be fixed by the Financial
Adviser & Chief Accounts Officer) of the entries of opening balances will be checked
and attested by the Accounts Officer.
13.4
CHAPTER XIII
1344. Account Books to be in Compartments / Sections. For the convenience of posting

and reconciliation and for localizing errors in posting, the ledger accounts, the check
sheets and the General Provident Fund journals will all be in compartments / sections,
i.e., by employee numbers, cost centres, departments, accounting units or categories of
staff, as may be decided by the Financial Adviser & Chief Accounts Officer.
1345. Form of General Provident Fund Journals. The General Provident Fund Journals
showing the deductions made from pay bills on account of the General Provident Fund
will be in form (A. 1345).
FORM A. 1345
GENERAL P R O V I D E N T FUND J O U R N A L
EMPLOYEE CATEGORY CC NO: NAME: PERIOD ENDING:
REGULAR
REFUND OF GPF BASIC
EMPLOYEE NO. EMPLOYEE NAME DESIGNATION SUBSCRIPTION TO BPS TOTAL
ADVANCE PAY
GPF
NO. OF EMPLOYEES - - - - TOTAL
1346. Form of Ledger Accounts. The ledger account of each individual subscriber to
the Fund will be in form A. 1346. This form will be printed on both sides of the paper.
One sheet will be allotted to each subscriber so that the account for two consecutive
years may be recorded in the same ledger book.
13.5
CHAPTER XIII
FORM A. 1346
GENERAL PROVIDENT FUND
Ledger Card
Name Account No.
Designation Pay on 30th June, 20 Rupees
Opening Refund of Closing
Year Subscriptions Withdrawals Remarks
balance withdrawals balance
Fig.=
20 -20 Words=
July . . . . ..
August .. ..
September . . ..
October . . ..
November . . ..
December . . ..
January .. .. Rupees
February . . .. Balance 30th June 20----
March .. .. Deposited and Refunds
April .. .. Interest 20----20----
May .. .. Total
June .. ..
Withdrawals
June(final) . . ..
Total Rupees .. Balance on 30th June 20----
Totalled by Checked by
Pay on 30th June, 20 Rupees
Opening Refund of Closing
Year Subscriptions Withdrawals Remarks
balance withdrawals balance
Fig.=
20 -20 Words=
July . . . . ..
August .. ..
September . . ..
October . . ..
November . . ..
December . . ..
January .. .. Rupees
February . . .. Balance 30th June 20----
March .. .. Deposited and Refunds
April .. .. Interest 20----20----
May .. .. Total
June .. ..
Withdrawals
June(final) . . ..
Total Rupees .. Balance on 30th June 20----
Totalled by Checked by
1347. Index Registers. A numerical index to the ledger in the order of entrants will be
maintained in form A. 1347. Besides this an alphabetical index by each department,
cost centre or accounting unit may be maintained to facilitate reference to the
subscribers accounts numbers. The Index Register (A. 1347), whether numerical or
alphabetical, will show the following particulars:
(a) The month in which the account is opened.
(b) Account number.
13.6
CHAPTER XIII
(c) Name of the subscriber.

(d) Designation and office or department and the employee number.
(e) The month in which the account is closed.
(f) Remarks.
Additional columns may be provided in the numerical index register to show the date
of receipt of general provident fund nomination form.
1348. Nomination. A subscriber will, as soon as may be after joining the Fund, send to
the Accounts Officer a nomination conferring on one or more persons the right to
receive the amount that may stand to his credit in the Fund, in the event of his death
before that amount has become payable, or having become payable has not been paid.
Provided that if, at the time of making the nomination, the subscriber has a family, the
nomination will not be in favour of any person or persons other than the members of
his family. If a subscriber nominates more than one person, he will specify in the
nomination the amount or share payable to each of the nominees in such manner as to
cover the whole of the amount that may stand to his credit in the Fund at any time.
NOTE. The nomination forms submitted by the subscribers will, on receipt in the Accounts Office, be
kept under lock and key in the personal custody of the Accounts Officer. When a revised nomination is
received from a subscriber, the old nomination form will be cancelled and returned to the subscriber.
The dates of receipt of all nomination forms will be systematically noted in the Index Register or the
separate register kept for the purpose. Reference to the nomination forms submitted to the Accounts
Officer will also be quoted on top of the individual subscribers ledger accounts.
1349. Opening of New Accounts. When opening new accounts the following points
will be attended to:
(a) The subscribers full name, designation (and office) will be entered in the
index register (A. 1347) and the ledger (A. 1346). The name of a subscriber will
be spelt according to the subscribers own way and the same will be strictly
followed in all accounts and statements.
(b) The employee number will be noted in the index registers and the ledger,
so as to guard against errors in posting.
(c) All subscribers will be categorized into compartments or sections based
on employee numbers, cost centre or department. A subscribers number will
never be altered, nor will the numbers of closed accounts be given to new
members.
(d) If a Muslim member, on opening his account, makes the express request
that interest be not added to his deposit, a note to this effect will be made in the
index register and the words No Interest written on the top of the account in
the ledger. Such a remark will be repeated whenever a new ledger is opened.
(e) No accounts will be opened in the name of two or more persons jointly.
13.7
CHAPTER XIII
1350. Check Sheets. The check sheets referred to in paragraph 1340 will be prepared in
form A. 1350.
FORM A. 1350
CHECK SHEET
DIVISION DEPARTMENT SERIAL NO.

Monthly compulsory deposits and Refund of withdrawals
Deposit
Name
No. July Aug Sep Oct Nov Dec Jan Feb Mar Apr May June
1 2 3 4 5 6 7 8 9 10 11 12 13 14
Monthly withdrawals
Total deposits
during the year July Aug Sep Oct Nov Dec Jan Feb Mar Apr May June
15 16 17 18 19 20 21 22 23 24 25 26 27
Annual accounts for 20 -20 .

Total withdrawal
Opening Total deposits during the Total withdrawal Closing Remarks
during the year Total interest
balance year during the year balance
28 29 30 31 32 33 34
1351. Register of General Provident Fund Journals. All General Provident Fund Journals
received in the Provident Fund Section will, before distribution to the ledger-keepers for
posting into the ledgers, be serially numbered and entered in a manuscript register. This
register will have separate columns for the various compartments or sections of the
ledgers. The total recovery shown in each journal will be posted under the appropriate
column on the credit side of the register. Similarly, withdrawals will be posted from the
pay orders passed for payment under the appropriate columns on the debit side of the
register and the total for each date agreed with the debit to General Provident Fund in
the General Cash Book. The Register of General Provident Fund Journals will thus show
a complete analysis of the general provident fund transactions booked in the accounts
of Pakistan Railways by compartments or sections of General Provident Fund ledgers
and facilitate reconciliation of the postings in each compartment or section of ledger
accounts with the books of account of Pakistan Railways.
13.8
CHAPTER XIII
1352. Reconciliation with General Books. After the postings for a month in the ledger
accounts are complete, the check sheets (A. 1350) will be posted from the ledger
accounts and totalled. The totals in the check sheets (A. 1350) will be reconciled with
the totals under the relevant columns in the register of general provident fund journals.
In making this reconciliation due consideration will be made for inter-compartmental or
inter-sectional transfers within the same accounting unit. The grand totals of debits and
credits of the check sheets of all the accounting units will be agreed with the total
debits and credits appearing in the General Books and in the monthly accounts of the
accounting unit under the account code G06114 General Provident Fund Account
(Railway).
1353. Interest. The interest admissible under the rules on the balances at credit of
members will be worked out and credited to the respective accounts at the close of
each financial year. The interest figures in each account will be copied from the ledger
into the appropriate columns of the check sheet (A. 1350) and the totals of these
columns will be adjusted in the general books by debit to account code A07121
Interest on Unfunded DebtFederal Government. Following points will be
considered:
(1) Interest will be credited to the account of a subscriber at such rate as may be
determined for each year according to the method of calculation prescribed
from time to time by the Government of Pakistan.
Provided that, if the rate of interest determined for a year is less than 4 per cent,
all existing subscribers to the Fund in the year preceding that for which the rate
has for the first time been fixed at less than 4 per cent, will be allowed interest at
4 percent.
(2) Interest will be credited with effect from last day in each year in the following
manner:
(i) on the amount at the credit of a subscriber on the last day of the
preceding year, less any sums withdrawn during the current year - interest
for twelve months;
(ii) on sums withdrawn during the current year - interest from the
beginning of the current year up to the last day of the month preceding
the month of withdrawal;
(iii) on all sums credited to the subscriber's account after the last day of
the preceding year-interest from the date of deposit up to the end of the
current year;
(iv) the total amount of interest will be rounded to the nearest whole
rupee, fifty paisa counting as the next higher rupee:
13.9
CHAPTER XIII
Provided that when the amount standing at the credit of a subscriber has
become payable, interest will thereupon be credited under this sub-rule in
respect only of the period from the beginning of the current year or from the date
of deposit, as the case may be, up to the date on which the amount standing at
the credit of the subscriber became payable.
(3) The date of deposit will, in the case of a recovery from emoluments, be
deemed to be the first day of the month in which it is recovered; and in the case
of an amount forwarded by the subscriber, will be deemed to be the first day of
the month of receipt if it is received by the Account Officer before the fifth day
of that month, but if it is received on or after the fifth day of that month, the first
day of the next succeeding month.
1354. Points to be noted in crediting subscriptions and interest. The following points
will be noted in crediting subscriptions and interest to ledger accounts:
(1) In all cases in which the emoluments of staff are paid on the basis of the
accommodation month (i.e., a wage / salary period not coinciding with the
calendar month), the provident fund recoveries made will be credited in the
accounts on the 1st of the calendar month preceding the last day of the
accommodation month.
(2) In cases where subscriptions to the General Provident Fund have been
recovered in excess of those admissible under the rules, the amounts of
subscriptions credited in excess will be refunded to the subscribers; and the
amounts of interest thereon credited in excess will be written back as soon as the
irregularity comes to notice. This rule will be applied in all cases of excess
credits, whether due to wrong fixation of pay or irregular membership. In all
such cases, the competent authority will sanction the payment of interest to the
staff under them. For the purpose of calculation of interest on excess
contributions, the ledger accounts need not be recast. Simple interest at the
prescribed rates on the total over payments for half the period will yield fairly
accurate results and this method will be adopted.
Note. The interest allowed on amounts wrongly credited to General Provident Fund and
subsequently written back, will be credited to A07121 Interest on Unfunded DebtFederal
Government.
1355. Register of Unposted Items. During the course of posting a general provident
fund journal if a ledger account cannot be traced, the corresponding recovery in the
general provident fund journal will be posted in the Register of Unposted Items (Form
A.1355). The vertical totals for each month in the Check Sheet will be reconciled with
corresponding totals in the General Provident Fund journals less unposted items. Every
attempt will be made to trace out the correct account number in respect of these items
and to post them before the monthly accounts are reconciled.
13.10
CHAPTER XIII
FORM A. 1355
REGISTER OF UNPOSTED ITEMS DURING ______ 20___
Old or Remarks
AB Division / Correct
Serial Incorrect of
No. & Name Designation Accounting Amount Account
No. Account Posting,
Date Unit No.
No. etc.
Rupees
1356. Register of Unposted Accounts. After the posting of the journals for a month has
been completed, the ledger keeper will see that entries in all the accounts in a
compartment or section have been recorded and note down the particulars of the
accounts remaining unposted in the register of unposted ledger accounts in the form
given in form A.1356. An account may remain unposted for the following reasons:
(a) No pay might have been drawn in favour of the subscriber.
(b) No account number or wrong account number might have been recorded in
the general provident fund journal.
(c) The subscriber might have been transferred to another accounting unit.
Note 1. Posting in respect of (a) above will be made in due course if and when the pay of the subscriber
is drawn subsequently and necessary recovery made. As regards (b) a reference to the register of
unposted items will help in locating the depositor and posting the recovery. With regard to (c) steps will
be taken to transfer the account of the subscriber to the accounting unit concerned as soon as the fact of
transfer comes to the notice of the section.
Note 2. In reconciling the monthly posting due allowance will be made for inter divisional transfers.
FORM A. 1356
REGISTER OF UNPOSTED LEDGER ACCOUNTS DURING________________20_____
Division /
Serial Account Amount
Name Designation Accounting Amount Remarks
No. No. Posted
Unit
Rupees
1357. Closing of Ledgers and Reconciliation with General Books. After the postings for
June are completed, each account in the ledger will be closed. The opening and closing
balances in each account will be copied from the ledger in the check sheet under the
appropriate columns. It will be seen that the opening balance, plus deposits during the
year, plus interest less withdrawals equals to the closing balance. The postings in the
check sheet will then be totalled and agreed with the figures in the general books.
13.11
CHAPTER XIII
1358. Account furnished to each member. The annual statement of account furnished
to each member after the close of each year will be in form A. 1358.
FORM A. 1358
PAKISTAN RAILWAYS
STATEMENT OF GENERAL PROVIDENT FUND ACCOUNT
Nomination has/has not been received.
Deposit Account of Miss/Mrs./Mr. Daughter/Wife/Son of

Designation Employee No. Deposit No.
With G.P. Fund for and up to the end of year ending 30th June, 20--.
N.B. Special attention is invited to foot-notes.
Particulars Subscription Remarks
Balance on 1st July, 20--
Add: subscription during 20--
Refund of Advance
Profit for 20-- at the rate of ----% per annum.
Total
Less: withdrawal as per detail in remarks column
Balance on 30 June, 20--
Note 1. The total subscription represents the amount recovered from his pay from June, 20-- to May, 20--.
2. (a) The attention of subscriber is drawn to the importance of revising his declaration in case of any event
occurred which necessitates revision. If a subscriber has not so far signed the declaration form he should sign
one now.
(b) If the subsciber has acquired a family in cases where he has made no nomimation in favour of a member
of his family be should make or revise the nomination in terms of Sub-rule (2) of Rule 8 of General Provident
Fund (General Service) Rules.
3. Subsciber should satisfy himself as to the correctness of the statement and errors should be brought to the
notice of A.A.O / GPF within six months from the date of its receipt.
DIVL.
for Accounts officer.
Senior.
Pakistan Railways.
ACKNOWLEDGEMENT
The reciept of Statement of General Provident Fund Account as on 30th June, 20--, of Miss. / Mrs. / Mr.
________________ daughter / wife / son of ________________ G. P. F Account No _________________
Designation _______________________ issued by the D.A.O. / S.A.O. / Funds ____________________ is hereby
acknowledged.
Signature / Thumb impression

Dated of subscriber.
1359. Transfer of General Provident Fund Accounts. A member, who is transferred

without break of service, from the jurisdiction of one Accounts Officer to another, will
have his General Provident Fund Account transferred to the latter. Current years
interest will be credited to the members account up to the end of the month preceding
that in which the account is transferred. Interest upon interest will not be allowed
during the current year. Transfer of Provident Fund Accounts will be made free of
13.12
CHAPTER XIII
charge. The account will be an exact copy of the ledger account which will bear the
following endorsement to be initialled by the Accounts Officer in charge:
Transferred to ___________________________ on _________________________
The amount will be forwarded under an advice of Transfer of Provident Fund Form (A.
1359) accompanied by original nomination, if any. In cases of temporary transfers the
balances may continue to be kept by the Accounts Office to which the officer
permanently belongs.
NOTE. In the case of a permanent transfer to another department of the Federal Government or
a Provincial Government the current years interest will be credited to the members account up
to the end of the month preceding that in which the account is transferred. The same procedure
would be followed by other departments of the Federal Government and Provincial
Governments in cases of transfer to the Pakistan Railways.
FORM A. 1359
ADVICE OF TRANSFER OF GENERAL PROVIDENT FUND
From
The Divisional / Senior Accounts Officer,
...Division / Accounting Unit,
Pakistan Railways
To
The Divisional / Senior Accounts Officer,
...Division / Accounting Unit,
Pakistan Railways
No. dated the .20
Transfer of General Provident Fund account of ..

It is to intimate the transfer of Rupees being the amount of
principal at credit of Mr./Mrs./Miss... Employee
No. . . . . . . . . . . . . . . . in Pakistan Railways.
2. The current years interest to the end of the month preceding the date of transfer
has been adjusted and included in the balance transferred.
3. A copy of the depositors ledger account for . together with his original
declaration is sent herewith and may please be acknowledged.
4. Please send the usual transfer certificate for my acceptance and adjustment in
accounts for.
Encl Divisional / Senior Accounts Officer
13.13
CHAPTER XIII
1360. Closed Accounts. As soon as possible after the death of a subscriber, or after a
subscriber quits service, prompt action will be taken by the Accounts Officer to close
the account of the subscriber and to issue the requisite notice to the person or persons
entitled to receive the General Provident Fund balance specifying the amount at the
credit of the subscriber and tendering payment thereof.
Note. When a subscriber quits the service or dies while in service, interest on the amount
standing at his credit in the General Provident Fund accrues up to the date of tender of payment
or up to the end of the sixth month after the month in which the subscriber quits the service or
died, whichever is earlier.
1361. When an account is closed, it will be removed from the General Provident Fund
ledger to a separate list called the List of Closed Accounts (form A. 1361). The balance
on such accounts closed during the year will not be removed from the books of
account of Pakistan Railways. The list of Closed Accounts will be consulted when
applications for refund are received by the Accounts Officer and the refund will be
noted in the list to prevent a double payment.
FORM A. 1361
GENERAL PROVIDENT FUND LIST OF CLOSED ACCOUNTS FOR THE YEAR 20.
Fund Account No.
Voucher reference
General Provident
Initials of gazetted
Initials of gazetted
Members Name
Description of
Withdrawals
Designation
Remarks
Amount
Balance
balance
officer
officer
Total
1 2 3 4 5 6 7 8 9 10 11 12
1362. If after an account is closed and a petty error in calculation is discovered, the
correction of which leaves a small balance in the account, the Accounts Officer will,
after having, if possible, informed the subscriber and after six months have elapsed,
recognize it as income under account code C03592 Other Receipts making a note in
the ledger (A. 1346) of the transaction. Such an amount may, at any time, be refunded.
1363. There is no limitation of time to the legal liability to pay accumulations in the
General Provident Fund Accounts with interest already accrued. When legal ownership
is contested, the competent authority will take the earliest possible action to ascertain in
whose favour the case has been decided by a Court of Law and to issue the requisite
notice tendering payment.
13.14
CHAPTER XIV
REMITTANCE TRANSACTIONS
C O N T ENT S
SETTLEMENT OF REMITTANCE TRANSACTIONS 14.1 1401 1402
CLASSIFICATION OF REMITTANCE TRANSACTIONS 14.1 1403
TRANSFER WITHIN THE RAILWAY (TRANSFERS, 14.1 14.2 1404

CAPITAL AND TRANSFERS, REVENUE)
TRANSFER WITHIN THE RAILWAYS (TRANSFER, 14.2 1405

DIVISIONAL)
TRANSFER CERTIFICATE 14.2 14.3 1406
ACCEPTANCE OF TRANSFER CERTIFICATES 14.3 1407
NUMBERING AND WATCHING THE ACCEPTANCE OF 14.3 14.4 1408 1409

TRANSFER CERTIFICATES
ADJUSTMENT IN BOOKS OF ACCOUNT 14.4 14.5 1410
TRANSFERS BETWEEN CONSTRUCTION DIVISIONS / 14.5 1411

ACCOUNTING UNITS
ADVICE OF TRANSFER 14.5 14.6 1412
ACCEPTANCE OF TRANSFER 14.7 14.9 1413 1438

(1414 1437 Deleted)
PUBLIC ACCOUNT 14.9 1439
INTEREST ON THE BALANCE OF GENERAL PROVIDENT 14.9 1440

FUND (1441 Deleted)
MISCELLANEOUS REMITTANCES INTO TREASURIES 14.9 1442

AND BANKS
GENERAL PROVIDENT FUND RECOVERIES 14.10 1443

ADJUSTABLE BY OTHER ACCOUNTS OFFICERS AND
FOREIGN SERVICE CONTRIBUTIONS
29
CHAPTER XIV
C O N T ENT S
PENSION PAYMENTS 14.10 1444
PURCHASE OF SERVICE POSTAGE STAMPS 14.10 1445

(1446 1464 Deleted)
30
CHAPTER XIV
1401. Settlement of Remittance Transactions. As a general rule, all transactions

between two separate accounting units within Pakistan Railways should be settled by
book adjustment; those between the Pakistan Railways and other Departments of the
Federal Government or Provinces or non-Government bodies and institution or
individuals should be settled by actual payment or by actual recovery, as the case may
be. The settlement of transactions by book adjustment (i.e., not by actual payment or
recovery) should be arranged for by the Accounts Officer. Settlement by book
adjustment should be done by classifying the transactions in the books of account of
Pakistan Railways under the relevant head of account and transferring them [by means
of Transfer Certificates (A. 1406) or Advices of Transfer (A.1412) ] to the Accounts
Officers concerned for incorporation in their books of account for the month specified.
1402. In the case of transactions between two accounting units of the Pakistan
Railways, debits by unit A to unit B are set off against the credit by B to A in the Central
Books. In the case of transactions between the Pakistan Railways and another
Department or a Province the net amounts due to or from the Department or Province
are debited or credited in the books of the Accounts Officers through actual payment or
by actual recovery as the case may be.
1403. Classification of Remittance Transactions. All intra-railway remittance

transactions are technically known as Transfer Transactions and are referred to as
such in this Code. There are no remittance Transactions between the Pakistan Railways
and other Departments or Provinces which are to be settled through actual payment or
by actual recovery as the case may be.
B. TRANSFER TRANSACTIONS - INTRA-RAILWAY
1404. Transfers within the Railway (Transfers, Capital and Transfers, Revenue). As
separate accounts records are kept for "Capital" and "Revenue" transactions of Pakistan
Railways, it often becomes necessary to transfer capital items brought to account
through revenue books to capital account and vice versa. For this purpose Transfer
Within the same Railways (G08112) account will be used to record these transactions.
(a) Deleted.
(b) Deleted.
If a capital transaction is brought to account through the Revenue Account books, it will
appear under the head (i) in the revenue books and under head (ii) in the capital books
as will be seen from the journal entries below:
14.1
CHAPTER XIV
(i) Revenue Books of Account
Appropriate Revenue Account Head Debit / Credit
To/By Transfer Within the same Railways (G08112).
(ii) Capital Books of Account
Transfer Within the same Railways (G08112) Debit / Credit
To/By Appropriate Capital Account Head.
The result is that the per contra debit or credit to transactions recorded under the
account head Transfer Within the same Railways (G08112) in the revenue books of
account will appear under Transfer Within the same Railways (G08112) in the capital
books of account and vice versa.
1405. Transfers within the Railway (Transfer, Divisional). In Pakistan Railways where
the Accounts Department has been decentralised, the transactions arising in the Books
of account of one accounting unit which are adjustable in the Books of account of
another should be transferred to the latter by operating on the head Transfer within the
same Railways (G08112). The record of Transfer within the same Railways at each
accounting unit should be separately maintained for the debit and credit transfer
originated and responded to other accounting units. At the end of the month the total of
debit and credit of all accounting units should be reconciled with the General Ledger.
1406. Transfer Certificate. Transfers between any two accounting units within the
Pakistan Railways should be effected by means of Transfer Certificates, (A. 1406). The
unit initiating a transfer should prepare the transfer certificate (A. 1406) in duplicate,
send one copy duly supported by the initial accounts records or vouchers in which the
details of the transactions are set forth to the unit to which the transaction pertains and
retain the other copy as the office copy.
14.2
CHAPTER XIV
FORM A. 1406
TRANSFER CERTIFICATE
No. Dated20..
Certified that the sum of Rupees.. has been

debited/credited to . by credit/debit to ..
Division/accounting unit on account of
due from........Division/accounting unit as per. .
....
Month of transfer...Rupees..
..
for Accounts Officer,
Division/accounting unit
ACCEPTANCE OF TRANSFER
Certified that the above sum has been accepted as a debit/credit to

the..Division/accounting unit and transferred accordingly. Month of
transfer....Rupees.
..
for Accounts Officer,
Division/accounting unit.
1407. Acceptance of Transfer Certificates. The responding Accounts Office, i.e., the
accounting unit which receives the transfer certificate should, unless the transfer
transaction does not clearly pertain to it, accept the transfer in the books of account of
the same month in which the transfer is proposed. If the transaction does not pertain to
the responding unit the transfer certificate should be returned forthwith with suitable
remarks. If, for any reason, the responding unit cannot accept the transfer in the books
of account for the month proposed by the originating unit, the former should indicate
the month in which it is accepted. The acceptance of a transfer should normally be
intimated through the lower half of the form of transfer certificate (A. 1406).
1408. Numbering and watching the acceptance of Transfer Certificates. The transfer
certificates issued against a particular accounting unit should be serially numbered each
month. Every accounting unit should see that there is no break in the serial number of
transfer certificates received by it from another, and if there is a break, should call for
the missing transfer certificate. The acceptance of transfers should, as they are received,
be pasted on the office copies of the transfer certificates. Alternatively, reference to the
14.3
CHAPTER XIV
acceptance should be quoted on each office copy of the transfer certificate. Before
closing the books of account of a month, the office copies of all transfer certificates
issued for the month should be reviewed and the acceptance of any outstanding
transfer certificate should be called for.
1409. It will be found convenient to have the transfer certificate (A. 1406) bound in
books of convenient sizes and to use separate books for the various accounting units to
whom transfer certificates are issued. A manuscript register in form A. 1409 may be
maintained in each accounting unit for the purposes of registration of transfer
certificates issued and for watching the acceptance thereof.
FORM A. 1409
Transfer Certificates issued to
Amount
Amount
Month in which account

Section which issued the
responded
T.C. number and date
Journal Slip No.

responding unit
responding unit
adjusted by the
adjusted by the
Serial number
Remarks
issued
Credit
Credit
Debit
Debit
T.C.
1 2 3 4 5 6 7 8 9 10 11 12
1410. Adjustment in Books of Account. In the books of account of the originating

Accounts Office, a transfer transaction should be recorded under the detailed object
Transfer within the same Railways. In the books of account of the responding office,
the transaction should be adjusted by credit or debit, as the case may be, to the detailed
object Transfer within the same Railways and debit or credit to the appropriate head
of account. The result will be that the net total of the transactions under all the detailed-
heads of Transfer within the same Railways in the books of the Central Accounts
Office of Pakistan Railways will be nil and there will be no outstanding under the head
Transfer within the same Railways For achieving this result, the following rules should,
subject to such modification as may be necessary to suit local conditions, be observed;
(i) All items of cash outlay or receipt which are initially recorded under Transfer
within the same Railways in the originating Accounts Office should be adjusted by
the responding Accounts Office in the same month's books of account in which it is
so recorded.
14.4
CHAPTER XIV
(ii) In the case of all other items, the Accounts Office originating the transfers should
carry out the necessary adjustments in its books of account only on receipt of the
acceptance from the responding Accounts Office.
(iii) The responding Accounts Office should, before making any adjustment in its
books of account, examine the bills or other supporting vouchers received with the
transfer certificates to see that the debits or credits transferred to it pertain to it and
that they have been admitted in internal check. In cases where items of debits or
credits require the acceptance of the competent departmental officers, the relevant
vouchers should be passed on to such officers for verification, acceptance and
return.
NOTE. If, for any reason, there is an unadjusted balance at the close of the year under the head
Transfer within the same Railways, it should be allowed to remain under that head and not
cleared by debit or credit to a respective head.
1411. Transfers between Construction Divisions / Accounting Units. All transfer

transactions between two construction divisions / accounting units submitting compiled
accounts to the same Accounts Officer should be adjusted by the exchange of Advices
of Transfer (A.1412) and Acceptance of Transfer (A. 1413) between the divisions /
accounting units concerned. The divisions / accounting units originating the transfer
should state in the Advice of Transfer the month in the books of account of which the
transfer is being made; and the responding divisions / accounting units should, as a rule
acknowledge the debit or credit in the same month's books of account by an
Acceptance of Transfer. In all case of transfers, the responding divisions / accounting
units should accept in full the debit raised and/or the credit afforded, reserving for
future consideration objections, if any, relating to particular items included in the
Advice.
1412. Advice of Transfer. The divisions / accounting units initiating the transfer should
send to the divisions / accounting units to which the transaction pertains an Advice of
Transfer in form (A. 1412) duly supported by vouchers. This form should be prepared in
two foils, one foil being sent to the divisions / accounting units concerned and the other
retained as office copy.
14.5
CHAPTER XIV
FORM A. 1412
ADVICE OF TRANSFER DEBIT/CREDIT.
Pakistan Railways.
Division / accounting units by which Division / accounting units to which
debit/credit is originated................. debit/credit is transferred............
Head of Account........
No.......... Dated the........20..
The undersigned advise the.........................................................................................

............that in compliance with the orders quoted against each item, a sum of Rupees
. as detailed below has been debited/credited in transfer to him, in the accounts
for................ 20.and to request an acceptance of the debit/credit.
2. The necessary vouchers as detailed against each item in support of the charge/credit
are enclosed.
Authority for No., date and

Particulars Rupees
charge/credit other particulars
of charges
By of vouchers for
No. Date /credits Debits Credits
whom charge/credit
Total No. of vouchers sent............

Accepted in books of accounts for the month of.
vide acceptance No .......... ..., dated.
...
Executive Engineer
Accounts Officer.
NOTE. (i) The No. and date of this advice should always be quoted when there is
occasion to refer to it.
NOTE. (ii) To be kept in counter foil form, and to be numbered consecutively for each
year.
NOTE. iii) The acceptance when received should be noted in the space provided and
the original attached to the account submitted to the Accounts Officer.
14.6
CHAPTER XIV
1413. Acceptance of Transfer. The division / accounting unit which receives an Advice
of Transfer (A. 1412) should intimate its acceptance through an Acceptance of Transfer
in form (A. 1413). This should also be prepared in two foils, one foil to be sent to the
division / accounting unit originating the transfer and the other to be retained as office
copy.
FORM A. 1413
ACCEPTANCE OF TRANSFER
Pakistan Railways. Division / accounting unit by Division / accounting unit to

which acceptance is made.. which acceptance is due
Head of Account...
No Dated, the20....
The undersigned acknowledges advice of transfer debit/credit for Rupees
No, dated the..20.... from ................and
original vouchers forwarded therewith and in reply to state that credit/debit has been
afforded for the same in the books of this office for the month of .20. as follows:
Particulars of credit/charge Rupees
Adjusted in accounts for .............. 20.. ..

Executive Engineer.
Accounts Officer.
C. - TRANSFER TRANSACTIONS - INTER-RAILWAY
1414. Deleted
1415. Deleted.
1416. Deleted
14.7
CHAPTER XIV
1417. Deleted.
1418. Deleted.
1419. Deleted.
D. REMITTANCE TRANSACTIONS
1420. Deleted.
1421. Deleted.
1422. Deleted.
1423. Deleted.
1424. Deleted.
1425. Deleted.
1426. Deleted.
1427. Deleted.
1428. Deleted.
1429. Deleted.
1430. Deleted.
1431. Deleted.
1432. Deleted.
1433. Deleted.
1434. Deleted.
1435. Deleted.
1436. Deleted.
1437. Deleted.
14.8
CHAPTER XIV
1438. The transactions arising on account of Interest on the balances of General

Provident Fund are finally adjusted in books of account of Pakistan Railways. For this
purpose the following head have been opened:
Major Heads (object) Minor Heads (object) Detailed-heads.
Interest Payment Interest - Domestic Debts Unfunded debt to Federal

Government (A07121)
Inter-Departmental Transactions
1439. Public Account. The transactions under the head Public Account , will be
booked finally in the railway accounts, i.e., the recoveries on account of General
Provident Fund and the payments therefrom will be booked under the heads
prescribed, vide Appendix XV to this Code. Similarly, Security Deposits received for
work done will be booked under the head Public Account.
1440. Interest on the Balance of General Provident Fund. The amount of interest due on
the balances in the General Provident Fund for the year should be worked out and
recorded under Unfunded debt to Federal Government (A07121) as laid down in
paragraph 1438. To work out the interest the procedure is described in Office Manual
of General Provident Fund Section.
1441. Deleted.
1442. Miscellaneous Remittances into Treasuries and Banks. All amounts due to
Pakistan Railways from non-government institutions, private bodies and individuals
should, as a rule, be required to be paid to the Cashier, whose duty it is to receive the
amounts, grant suitable receipts duly signed by the Accounts Officer and deposit the
amounts collected into the treasury for credit to Pakistan Railways. In exceptional cases
where this arrangement is not practicable, a departmental officer may receive the
amounts due to Pakistan Railways and grant suitable receipts. In such cases the moneys
received should ordinarily be remitted to the treasury either direct or through the
Cashier or the nearest Station Master vide paragraph 1402-G. In all these cases the
receipt foil of the Treasury Remittance Note (A.938) or the Miscellaneous Receipts
Transmit Note (G.1403) should be required to be submitted to the Accounts Officer
(with the account rendered by the departmental officer) for watching the credit. It
occasionally happens that money is deposited in treasuries and banks by outsiders to
the credit of Pakistan Railways. In such cases also, the depositor should be instructed to
submit the receipt foil of the remittance note to the Accounts Officer to enable the latter
to watch the credit.
14.9
CHAPTER XIV
1443. General Provident Fund Recoveries adjustable by other Accounts Officers and
Foreign Service Contributions. Recoveries on account of General Provident Fund, if
adjustable in the books of account of another office, should be intimated to that office
as and when these are actually made from the pay bills. Particular care should be taken
in this respect in the months of April, May and June so as to enable the Accounts
Officer concerned to credit the amounts to the accounts of the depositors in the proper
month or the year concerned. Similarly, it should be arranged to recover and adjust
Foreign Service contributions in the accounts of the same year to which they relate.
1444. Pension Payments. The payment of pension and the commuted value of pension
will be made in cash or through National Bank of Pakistan (NBP). The Expenditure on
these items will be recorded under the head PensionCivil (A04101) and Commuted
Value of PensionCivil (A04102) in the books of account of relevant division /
accounting unit.
1445. Purchase of Service Postage Stamps. For obtaining service postage stamps from
the treasury a cheque for the amounts should invariably be issued.
1446 to 1459. Deleted.
D. TRANSACTIONS WITH BURMA
1460 to 1464. Deleted.
14.10
CHAPTER XV
REMITTANCE TRANSACTIONS-ENGLAND
Deleted.
CHAPTER XVI
CONTROL ACCOUNTS
C O N T ENT S
GENERAL 16.1 1601 1603

(1602 Deleted)
REVIEW OF CONTROL ACCOUNT BALANCES 16.1 1604
STORES 16.1 1605
SUNDRY CREDITORS PURCHASES 16.1 16.2 1606

(1607 1609 Deleted)
WORK IN PROCESS AND WORK IN PROGRESS 16.2 1610

ACCOUNT
ADVANCES TO OTHERS BY RAILWAYS 16.3 1611
PAYABLES 16.3 1612
TRAFFIC ACCOUNT (ACCRUED EARNINGS OF 16.3 1613

PAKISTAN RAILWAYS) (1614 Deleted)
CASH 16.4 1615
CERTAIN OTHER ACCOUNTS 16.4 16.5 1616
DEPOSIT WORKS FOR PRIVATE AND PUBLIC BODIES 16.5 1617
LOANS AND ADVANCES TO EMPLOYEES 16.5 1618
STAFF BENEFIT FUND 16.5 1619
GENERAL PROVIDED FUND 16.5 1620
INTERNAL CHECK RESULTS 16.5 1621

(1622 1623 Deleted)
RECONCILIATION 16.5 1624
31
CHAPTER XVI
CONTROL ACCOUNTS
1601. General. Every balance should be proved each month as far as possible, i.e., it
should be compared and reconciled with other parts of the accounts where the figures
appear, and it should be seen that the total is supported by details, and that the items
are current and efficient. The proof of the balances at the end of each financial year
must be complete.
1602. Deleted.
1603. An item of receipt / payment should be carried to relevant account head of

assets, liabilities, equity, revenue and expenditure as given in Chart of Accounts.
Review of Control Accounts Balances
1604. The chief points to be looked into in examining and proving the different control
accounts balances are indicated in the paragraphs which follow.
NOTE. A control account is a summary account in the general ledger. The details that support the
balance in the summary account are contained in a subsidiary ledger which is linked to the general
ledger. In the subsidiary ledgers detailed party wise / employee wise / suppliers wise / work order wise
etc. record is maintained.
1605. Stores. It should be seen that;
(a) the stores ledgers or balance returns taken from stores ledgers work up to the
amount at debit of stores in the General books or Accounts;
(b) the rates at which articles are priced in the ledgers or balance returns are in
accordance with paragraph 210-S and that due allowance is made for
obsolescence / slow moving;
(c) the rules relating to obsolete and surplus articles have been observed; and
(d) there are no entries of (1) quantities without values, (2) values without
quantities and (3) minus values or quantities or both.
1606. Sundry Creditors - Purchases. It should be seen that;
(a) all items are current, and are for bills payable for articles received or value of
supplies for which payment is outstanding; and
(b) there are no debit items except as provided for in paragraph 2815-S.
16.1
CHAPTER XVI
CONTROL ACCOUNTS
NOTE. If an advance was made for stock to be obtained, it would have to be carried to Sundry Creditors
Purchases.
1607. Deleted.
1608. Deleted.
1609. Deleted.
1610. Work in Process and Work in progress Account. The chief points to be looked
into are;
(a) that the balance is supported by details leading down to the individual
operations, such as the individual jobs undertaken in large shops, or the
individual operations of brick making, and such like;
(b) that the operations are all current and undertaken under competent sanction;
(c) that accounts of manufacturing operations carried on from year to year are
closed annually;
(d) that there are no credit items in the details of balance and if there are any
such items they are noted for immediate adjustment;
(e) that the details consist only of labour, materials and overhead charges
expended upon unfinished works or completed works awaiting adjustment;
(f) that for all jobs undertaken for outsiders, a sufficient deposit has been made,
where such a deposit is required by rule ; and that on the first appearance of a
work it is seen that an estimate is on record, containing the extra percentages
required by rule, and accepted by the person or department ordering the work ;
(g) that there are no inefficient balances and the periodical adjustments in
respect of Overcharges and Undercharges under the overhead, manufactures
and repairs work orders are carried out regularly as laid down in Chapter X of
the Pakistan Railways Code for the Mechanical Department (Workshops) and the
outstandings are not allowed to accumulate.
16.2
CHAPTER XVI
CONTROL ACCOUNTS
1611. Advances to Others by Railways. It should be seen that;
(a) there are no credit items;
(b) there are no items which can be at once adjusted through Transfers
Accounts.
(c) all items are current and are recoverable or adjustable;
(d) sufficient documentary *evidence exists to support recovery or adjustment;
NOTE. *This should be asked for on the 30th June if not recently proved at test check.
(e) all advances have been made under competent authority and in accordance
with Code rules; and
(f) the entries are confined to the following classes of items;
(i) Deleted.
(ii) Advances to be recovered.
(iii) Deleted.
(iv) Expenditure irregularly incurred for other than public purposes in

anticipation of receipt of deposits.
(v) Deleted.
1612. Payables
(a) The balance of this account should be proved by details of items.
(b) There should be no debit items.
(c) Outstandings should consist only of items of liabilities not discharged.
1613. Traffic Account (Accrued Earnings of Pakistan Railways). The balances on the
Traffic Book should be proved by the balance sheets of stations and of the Accounts
office, and by the Invoice and Way-bill Registers. In the examination of this account
opportunity should be taken to review the outstanding earnings and prompt steps taken
to remove all outstandings.
16.3
CHAPTER XVI
CONTROL ACCOUNTS
1614. Deleted.
1615. Cash. It should be seen that the disbursing officers' cash balance returns of the
30th June have been received in original in the Accounts Office, and that they agree
with the cash balance in the Cash Book or accounts rendered.
1616. Certain Other Accounts.
(1) Unpaid Wages. The balances under this head in the general books of account
should be reconciled half yearly with the aggregate balances in the unpaid
wages register (A. 1116).
(2) Deposit Private Companies. This head is operated for the purpose of
recording all transactions regarding division of earnings with deposit private
companies and other carriers (out-agencies).
(3) Other Deposits. Other deposits may include the following account heads:
(i) Security Deposits of Subordinates (Cashier, Divisional Pay Master, etc.);

(ii) Security Deposits of Firms / Contractor;
(iii) Sum due to Contractors on Closed Accounts (Unclaimed Deposits); and
(iv) Freight Deposit Account.
The balances under these heads should be examined to see that;
(a) no items other than those indicated in paragraph 1023 (3) appear
under this head;
(b) there are no debit items;
(c) all items are of a class which may be rightly placed in this account,
e.g.,
(i) Sums received to be expended on works for individuals, or
Corporations (other than Deposit Works for Private and Public Bodies)
financially independent of Government, or payments in advance for
stores to be sold to them.
(ii) Sums received as security for faithful performance of agreements.
(iii) Sums due to Contractors on closed accounts, vide paragraph

1780-E.
16.4
CHAPTER XVI
CONTROL ACCOUNTS
(d) all items are current and relate to works in progress or to agreements
in course of fulfilment.
1617. Deposits Works for Private and Public Bodies. It should be seen that the amounts
deposited by the Private and Public Bodies are correctly taken to account under this
head, that all charges relating to works for which the deposits are made are correctly
debited to this head and that there are no debit balances. It should also be seen that all
items are current and relate to works in progress.
1618. Loans and advances to employees. The internal check of the balances under this
head should be such as to enable the Accounts Officer to furnish the certificate required
under paragraph 1242(3).
1619. Staff Benefit Fund. It should be proved that the balance of the Staff Benefit Fund
is borne out by the accounts of the Fund. (For detailed rules, see the Pakistan Railways
Establishment Code).
1620. General Provident Fund. The balance of the fund should be proved at the end of
each financial year by the detailed books of the Fund.
1621. Internal Check Results. Items which, upon the examination of a Control
Accounts, are found to have been wrongly carried into it, and others which have
become capable of settlement, should be noted for immediate adjustment; and every
effort should be made to adjust all such items before the accounts for June are closed.
To do this it is essential that the annual examination of the Control Accounts should be
begun in May so that adjustments or removal of outstandings involving cash
transactions may be made in the accounts for June.
1622. Deleted
1623. Deleted
1624. Reconciliation. The control account will be monthly reconciled with their
subsidiary ledgers and such reconciliation should be kept on record for future
reference, locating differences and reconciling items between control accounts and
their subsidiary ledgers.
16.5
CHAPTER XVII
SECURITY DEPOSITS
C O N T ENT S
CASH SECURITIES 17.1 17.2 1702
CONVERSION OF CASH INTO PAPER SECURITIES 17.2 1703
GOVERNMENT SECURITIES 17.2 17.3 1704 1705
FIXED DEPOSIT RECEIPTS 17.3 1706 1707
BANKERS' GUARANTEE BONDS 17.3 1708
REGISTER OF PAPER SECURITIES 17.3 17.4 1709 1710
CHECK OF PAPER SECURITIES IN THE SAFE CUSTODY OF 17.5 1711 1712

THE STATE BANK OF PAKISTAN AND THE CASHIER
INTEREST ON PAPER SECURITIES 17.5 1713
RETURN OR APPROPRIATION OF PAPER SECURITIES 17.5 17.6 1714
32
CHAPTER XVII
SECURITY DEPOSITS
1701. Introductory. The various classes of security deposits which may be accepted
from certain employees and from Contractors are enumerated in paragraphs 2053 to
2061 of the Pakistan Railways General Code. All security deposits received in cash
should be accounted for in the books of account of Pakistan Railways under the
relevant detailed object head and should be held at credit of that head until these are
refunded or appropriated under the orders of the competent authority. No interest will
be allowed on security deposits received in cash. The rules in paragraphs 1703 et seq
will apply in the case of security deposits of other than cash, i.e., Paper Securities.
1702. Cash Securities. A detailed record of the deposits and refunds of security
deposits should be kept in a separate register, Security Deposit Register (Form A.
1702), kept for the purpose. When a deposit becomes refundable, the Executive Officer
concerned will issue a pay order in favour of the employee or contractor to whom it is
refundable. He will, at the same time, certify that the purpose for which the security
was deposited has been satisfactorily fulfilled and if not so fulfilled indicate the amount
ordered by him to be appropriated from the deposit or from other dues. The Accounts
Officer will then check the correctness of the amount of the Security Deposit proposed
to be refunded with the relevant entry in the Security Deposit Register (Form A. 1702)
and pass the pay order for payment through crossed cheque. The amount refunded in
each case should be noted in the Security Deposit Register (Form A. 1702) when the
pay order is passed for payment. The record of security deposit of employees and
contractors, etc. will be kept in the separate registers in the following formats:
Form A. 1702A
EMPLOYEE REGISTER
Employee Deposit Amount
Account Bill
Receipts Amount Refunded Balance
Code Particulars of (A.B.) Remarks
Name
(ID) Department transaction
Date No. Rupees Rupees No. Date Rupees
17.1
CHAPTER XVII
SECURITY DEPOSITS
Form A. 1702B
CONTRACTOR REGISTER
Contractor Deposit Amount
Account Bill
Receipts Amount Refunded Balance
code Particulars (A.B.) Remarks
Name
(ID) of
transaction Date No. Rupees Rupees No. Date Rupees
1703. Conversion of Cash into Paper Securities. If a person wishes to convert the
security furnished in cash by him into any other form of security permissible under the
rules, he should apply in writing to the Accounts Officer. On receipt of such an
application, the Accounts Officer should take suitable action by purchasing Defence
Saving Certificates of the required denomination, or by lodging the cash security in a
scheduled bank or in the Postal Savings Bank Account, as desired by the applicant.
1704. Government Securities. The Government Securities Manual issued by authority

of the Federal Government lays down the procedure to be followed in all Government
offices in dealing with securities of the rupee loans issued by the President. The rules
contained in that manual are of general applicability to Pakistan Railways. The
instructions prescribed in this chapter should be considered as subsidiary to the rules in
the Government Securities Manual.
1705. The following procedure should be strictly followed:
(a) All Government Promissory Notes lodged as security deposits should be got
endorsed payable to the Financial Adviser and Chief Accounts Officer or order.
(b) Government Promissory Notes to be accepted as deposits should be complete in

respect of the following requirements:
(i) All interest accrued up to date should previously have been collected by the
depositor.
17.2
CHAPTER XVII
SECURITY DEPOSITS
(ii) The tendered scrip should have at least two blank pages after the depositors
endorsement to the railway. These are necessary for further endorsements to and by the
State Bank.
(iii) If endorsements on the scrip are signed per pro or for the previous holders, a
certificate from the local Public Debt Office is required in recognition of the validity of
such endorsements.
(c) Government Promissory Notes should be accepted at their current market value, on
the day of deposit. In case of any material depreciation in the value of Government
Promissory Notes, etc., the depositor should be called upon to make good the
difference.
1706. Fixed Deposit Receipts. When Fixed Deposit Receipts are accepted, they should
be made out in favour of the Financial Adviser and Chief Accounts Officer. The dates of
maturity of the Fixed Deposit Receipts will be watched by the Accounts Officer. The
Executive Officers concerned should take prompt action to refund the security deposit
(if the contract has been fulfilled) or to advise the Accounts Officer of any extension of
the period of contract, so that he may arrange to renew the security in good time and
thereby avoid claims by the depositors against Pakistan Railways Administration for loss
of interest after maturity of the Fixed Deposit Receipt.
1707. It should be made clear to the contractors tendering Fixed Deposit Receipts as
security that they should advise the Departments in good time regarding refunds or
renewals of their Fixed Deposit Receipts and that Pakistan Railways Administration will
not be held responsible for any loss of interest, if timely intimation for refund or renewal
of these receipts is not given to Pakistan Railways.
1708. Bankers' Guarantee Bonds will be sent direct to the Accounts Officer by the
banks concerned, the departmental officer entering into the contract, in the first
instance, advising the Account Officer as to the amount and period for which the Bonds
should be drawn up. The Bankers' Guarantee Bonds received in the Accounts Office
should be checked to see that they are in the appropriate forms prescribed from time to
time and that they have been correctly drawn up and stamped, before they are
accepted as securities. The receipt and acceptance of the Guarantee Bonds should be
promptly intimated to the departmental officers concerned to enable them to sign the
contracts without delay.
1709. Register of Paper Securities. No adjustment in the books of account of Pakistan

Railways should be made on account of paper securities deposited with Pakistan
Railways. A register in form A. 1709 should, however, be maintained for recording the
receipt and return of all security deposits received in the form of Fixed Deposits
17.3
CHAPTER XVII
SECURITY DEPOSITS
Receipts, Guarantee Bonds of Scheduled Banks, Post Office Cash Certificates or Savings
Banks Pass Books etc. On receipt, the documents should be first scrutinized to see that
they are genuine, that the depositor's title thereto is clear and that the endorsements
have been made in proper form. The particulars of the Security deposited, date of
expiry, description of the contract and contractor's name should then be entered in the
Register of Paper Securities. Separate pages should be allotted for different kinds of
securities deposited. All paper securities may be kept for safe custody in the Accounts
Office itself. Each entry in the Register of Paper Securities or return of any security
should be attested by a Gazetted Officer.
FORM A. 1709
REGISTER (FOR RECEIPT AND DISPOSAL) OF PAPER SECURITIES
Reference to Agreement Particulars of scrip

Serial Name of
Date For what Interest
No. depositor No. Date Dept. No. Year Amount
purpose Rate
1 2 3 4 5
Forwarded to the
Safe Custody
Interest Cashiers State Bank of
Receipt
Pakistan Authority for
refund
Payable Paid up Receipt Letter
Initials Date No. Date
at to No. No.
6 7 8 9 10
Return from the State Bank of Pakistan

Date refunded to
Date Particulars of scrip Initials Remarks
depositors
No. Loan of Interest Amount
11 12 13 14
17.4
CHAPTER XVII
SECURITY DEPOSITS
1710. To enable a watch being kept over the market fluctuations of paper securities, a
list should be made on the fly-leaf of the securities register (A. 1709) in which the
market values should be entered against all kinds of paper securities. The market values
of the paper securities may be taken from a standard financial Journal. The securities
register should be interleaved with blank papers to enable calculations to be made each
quarter. This register should be put up to the Officer monthly for his information, after
completion of the fly-leaf as regards the market values, and quarterly, after calculations
of the market values of the paper securities.
1711. Check of Paper Securities in the Safe Custody of the State Bank of Pakistan and
the Cashier. The offices of the State Bank of Pakistan which accept securities for safe
custody are required to publish at the end of each calendar year a list of the securities
in their respective custody, showing the names of the depositors, the Pakistan Railways
officers through whom the deposits were received and the amount of securities
(distributed by loans) held on account of each depositor. Every Accounts Officer should
watch for this publication and, on its receipt, check it with the entries in the register (A.
1709), and bring to notice any omission or error with which he is concerned. If no
discrepancy is pointed out within a reasonable time, it will be assumed that, so far as he
is concerned, he has accepted the list as correct.
1712. Once in six months, on the 31st of December and the 30th of June each year, the
Paper Securities with the Cashier should be checked by a Gazetted Officer with the
entries appearing in the register maintained in the Accounts Office.
1713. Interest on Paper Securities. The interest falling due on securities in the safe
custody of the State Bank of Pakistan will be remitted by the Bank, after deducting
income tax, to the officers with whom the securities were originally pledged for
distribution to the pledgers. Such interest receipts should, on receipt in the Accounts
Office, be sent to the Cashier for encashment and credit to the relevant detailed object
head in the books of account of Pakistan Railways, the payments to the respective
depositors being separately arranged by issuing payment orders against the credit in the
relevant head of account.
NOTE. Deleted.
1714. Return or Appropriation of Paper Securities. Before releasing any security

deposit, the departmental officer should furnish the certificate required in paragraph
1702 ante. On receipt of an intimation from the departmental officer that the securities
deposited in a particular case may be returned, they should, if not kept in the Accounts
Office, be called for from the Cashier or the State Bank of Pakistan, as the case may be,
and sent to the party concerned, the date of return being entered at the same time in the
Register of Securities (A. 1709). Before returning the Securities, they should be endorsed
17.5
CHAPTER XVII
SECURITY DEPOSITS
back to the parties concerned. If the advice to return the securities is not received
within a month of the completion of the relevant contract, the departmental officer
concerned should be addressed on the matter. Before returning the security deposits,
the Accounts Officer should, in all cases, satisfy himself, from the facts available to him,
that the purpose for which the securities were deposited have been satisfactorily
fulfilled and that there are no claims of Pakistan Railways against the party whose
security deposits are being returned.
17.6
APPENDIX I
(SEE PARAGRAPH 102B)
DUTIES AND RESPONSIBILITIES OF MEMBER FINANCE
1. Member Finance has the following functions and responsibilities to perform:
1.1 Assists the Board in the formulation and direction of Railways Financial,
Accounting and Budgetary policies;
1.2 Formulation, scrutiny and clearance from the concerned Government Agencies
of Railways Annual Budgets:
o Operational budget, fixing targets of revenue earnings under different
categories and levels of expenditure for various departments;
o Improvement and welfare expenditure budget with specific targets and levels
of outlay; and
o Development budget covering various schemes and their allocation both in
the foreign exchange as well as Pak rupees for Capital additions and
replacement purposes.
1.3 Monitoring and review of the behavior of flow of expenditure and earnings
according to the budget targets;
1.4 Financial scrutiny of the various proposals for creation of posts made to the
Board/Ministry by the Railways various units;
1.5 Financial scrutiny of the various international procurement proposals processed

in the Board;
1.6 Scrutiny of the various investment proposals in major development schemes

received from Railways various units;
1.7 Assists the Board in determining priorities and allocation of funds amongst the
various disciplines of the Railways;
1.8 Monitoring the cash flow position of Pakistan Railways with the State Bank of
Pakistan and adoption of appropriate remedial measures concerning receipts
and disbursements on different accounts;
1.9 Monitoring utilization of aids, loans, grants, their proper accountal and
repayments wherever required according to the budget authorization available
to the Railways;
1.10 Processing the requests for additional budget authorization;
Page 1 of 2
APPENDIX I
1.11 Provides necessary liaison with the Auditor General of Pakistan and the Public
Accounts Committee of the National Legislature for presentation of Railways
Audit Reports and monitoring compliance to their directives;
1.12 Assists the Railways in spelling out the main policy guidelines and also
reviewing the performance of various units viz. Mechanical Works, Locomotives
Works, Civil Works, Railway Property Management and Development unit and
the two subsidiary companies viz. Railway Constructions Pakistan Limited
(RAILCOP) and Pakistan Railways Advisory and Consultancy Services Limited
(PRACS).
ORGANIZATION STRUCTURE
2.1 General hierarchy of accounts department under Member Finance is stated in

paragraph A. 102(a).
Page 2 of 2
PAKISTAN RAILWAYS CODE FOR THE ACCOUNT DEPARTMENT
APPENDIX II
DUTIES AND RESPONSIBILITIES OF ADDITIONAL

GENERAL MANAGER-FINANCE
Additional General Manager-Finance holds a key position under Member Finance

in the Accounts Department of Pakistan Railways. The functional responsibilities of
the Additional General Manager-Finance arise in specialization of knowledge of
services. He is one who traces the process of flow of money in and around the
operation, and out into the end products/services and furnishes information to the
management of cost incurred/to be incurred and allocates responsibility for
expenditure and analysis of expenditure by area of responsibility and by type of
expenditure.
1. The responsibilities and duties of Additional General Manager-Finance are

defined below:
1.1 Ensure maintenance of proper books of account and records of Pakistan

Railways based on newly developed system of accounting and procedures;
1.2 Responsible for directing, guiding and controlling the financial and
accounting affairs of Pakistan Railways through established systems;
1.3 Ensure timely preparation and submission of all accounting reports and
statements to meet requirements of International Financial Reporting
Standards(IFRS) and the management;
1.4 Analyse the financial results of operations, report the facts and deviations
from planned results to the Member Finance and suggest timely course of
action for remedying the situations;
1.5 Ensure the implementation of an effective system of internal control and

prescribed management information system;
1.6 Verify standard of presentation and accuracy of all monthly, quarterly, bi-
annual and annual statements and write analytical but brief reports on such
statements;
1.7 Continuously review accounting system and procedures to ensure suitable

amendments and modifications to meet the changing situations and
International Financial Reporting Standards(IFRS) requirements;
Page 1 of 2
PAKISTAN RAILWAYS CODE FOR THE ACCOUNT DEPARTMENT
APPENDIX II
1.8 Rotate the duties of the staff in the Accounts Department from time to time so
as to familiarize them with accounting works;
1.9 Ensure that all management reports are submitted in time enabling the
management to take timely decisions and corrective actions;
1.10 Ensure authorization of all payments in accordance with the schedule of

powers;
1.11 Exercise functional control over the Accounts Department by paying

particular attention towards:
(a) Safe custody of all accounting documents and back-up of data;
(b) Proper implementation of accounting instructions issued from time to time;

and
(c) Any accounting problem which can be solved on the spot;
1.12 Report the matters to the Member Finance requiring changes in the Codes,
System and Procedures, Accounting Policies etc.; and
1.13 Any other function that may be assigned to him by the Member Finance from
time to time.
Page 2 of 2
APPENDIX III
DIRECTORATE OF FINANCIAL INFORMATION SYSTEM / MANAGEMENT

INFORMATION SYSTEM (FIS / MIS)
1. Directorate of Financial Information System / Management Information System

(FIS / MIS) is under Member Finance through Additional General Manager-Finance.
2. Main function of this directorate is coordination with all departments of Pakistan

Railways to collect data and information; and to prepare reports for the management on
weekly, monthly, quarterly, biannually and annually regarding sale of tickets; revenue
from other operations; section wise, division wise, train wise, direct, indirect, fixed and
variable costs; cost centre wise, accounting unit wise and consolidated monthly,
quarterly and annual accounts; investment reports; public debt profile; report on public
account; cost centre wise accounting information; monthly comparison of budget with
actual and variance analysis; price and quantity variances analysis; reporting on
overruns, extra overtime, inefficiencies etc. and any other report required for making
financial and management decisions.
3. Directorate of FIS / MIS is responsible for data entry and to ensure accuracy and
reliability of data entered into the system in coordination with the Accounts department
at each level.
Organization Structure:
Page 1 of 1
APPENDIX IV
DUTIES AND RESPONSIBILITIES OF CHIEF COST ACCOUNTS OFFICER
01. Chief Cost Accounts Officer is responsible for the implementation of following cost
accounting systems:
Rail Costing
Costing for Workshops
Costing for Carriage Factory
Costing for Pakistan Locomotive Factory
Project Costing
Costing for Concrete Sleeper Factories
02. Chief Cost Accounts Officer will also ensure following:
Maintenance and availability of cost centre wise accounting information at all

levels;
Allocation of fixed costs and overhead / administrative costs to individual
services, section wise, division wise, train wise.
ORGANIZATION STRUCTURE
03. The organization chart of the office of Chief Cost Accounts Officer is as follows:
Page 1 of 2
APPENDIX IV
03.1 One Assistant Chief Cost Accounts Officer is posted at each following divisions:
Karachi;
Sukkur;
Multan;
Quetta;
Lahore;
Peshawar;
Rawalpindi; and
Moghalpura Workshops.
04. Each Assistant Chief Cost Accounts Officer is assisted by Accounts Officers (AO) /
Assistant Account Officers (AAO).
Page 2 of 2
APPENDIX V
DUTIES AND RESPONSIBILITIES OF FINANCIAL ADVISOR AND CHIEF ACCOUNTS

OFFICERS
1. Accounts Department is supervised by following three Financial Advisors &

Chief Accounts Officers. These officers are directly reporting to Member Finance:
Financial Advisor & Chief Accounts Officer, Pakistan Railways

Financial Advisor & Chief Accounts Officer, Revenue
Financial Advisor & Chief Accounts Officer, Manufacturing & Services
Duties & Responsibilities of Financial Advisor & Chief Accounts Officers
2. Duties and responsibilities of Financial Advisor & Chief Accounts Officer,

Pakistan Railways, Financial Advisor & Chief Accounts Officer, Revenue and Financial
Advisor & Chief Accounts Officer, Manufacturing & Services are given below:
2.1 In the role of a Financial Advisor, these officers shall:
represent the Finance Division in a comprehensive manner and be the focal

point in financial management of the Ministry of Railways;
monitor the monthly statement of expenditures and receipts;
have full powers to approve expenditure proposals and to accept budget
provision, within their Financial powers;
examine proposals for Supplementary Grant like other expenditure proposals.
2.2 As Chief Accounts Officer, these officers shall:
systematize proper maintenance of accounts and their timely reconciliation with

actual figures of Controller General of Accounts;
monitor the progress of the expenditures and receipts, and furnish with the
approval of Principal Accounting Officer;
undertake coordination and internal scrutiny of budget estimates of expenditures
as well as receipts, including Budget Order and New-Items Statement in
accordance with the Budget Call Circular and proposals for additional funds by
the Finance Division and proposals for additional funds to be met out of
Supplementary Grants;
be responsible for consolidation of Public Sector Development Program so that
the development schemes are prepared in accordance with the prescribed
procedures and instructions under the supervision and with the approval of the
Principal Accounting Officer;
Page 1 of 43
APPENDIX V
tender advice to the Principal Accounting Officer in the delegated field, in all
matters of payment and matters affecting the accounts or any other matter
concerning propriety and regularity of transactions;
process cases relating to the non-delegated field, and matters relating to foreign
exchange, and demands for Supplementary Grants;
be responsible for the work relating to Public Accounts Committee (PAC) and
Departmental Accounts Committee (DAC) and audit observations on
Appropriation Accounts and Audit Reports, ensuring compliance with the Public
Accounts Committee observations and recommendations;
assist the Principal Accounting Officer prepare necessary briefs for Public
Accounts Committee / Departmental Accounts Committee and attend the
meeting of Public Accounts Committee and Departmental Accounts Committee
along with the Principal Accounting Officer;
tender advice to the Principal Accounting Officer for compliance of rules, such
as General Financial Rules (GFR), Fundamental Rules (FR), Supplementary Rules
(SR), Federal Treasury Rules (FTR) and other regulations, instructions and orders
issued by Finance Division from time to time;
be responsible for observance of Internal Control prescribed by the Controller
General of Accounts;
assist and advise the Principal Accounting Officer for preventing irregularities,
waste and fraud;
exercise internal checks as provided in Chapter III, Internal Checks of Pakistan
Railways Code for the Accounts Department, instructions received from Finance
Division and other competent authorities from time to time and in Para 13 of
GFRs Volume 1, which states that:
o rules on handling and custody of cash are properly understood and
applied;
o an effective system of internal check exists for securing regularity and
propriety in the various transactions; and
o satisfactory arrangements exist for systematic and proper maintenance of
Accounts Books.
Page 2 of 43
APPENDIX V
FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, PAKISTAN RAILWAYS
3. Financial Advisor & Chief Accounts Officer, Pakistan Railways heads the
Accounts Department. He supervises the functioning of following personnel:
Deputy Chief Accounts Officer, General Branch

Deputy Financial Advisor
Deputy Chief Accounts Officer, Coordination
Deputy Chief Accounts Officer, S&W
3.1 Financial Advisor & Chief Accounts Officer, Pakistan Railways is stationed at
Railway Headquarters, Lahore. Besides functions given in paragraph 2, Financial
Advisor & Chief Accounts Officer, Pakistan Railways performs following other
functions:
coordinates and advises to General Manager, Operations, all Additional General

Managers and Divisional Superintendents on all financial issues of Pakistan
Railways;
caters all Accounts of Railways, and maintains and presents Accounts in
accordance with prescribed rules and regulations;
checks transaction of expenditures and settles claims, if any.
Deputy Chief Accounts Officer, General Branch
3.2 Deputy Chief Accounts Officer, General Branch supervises the functions of
following personnel:
Senior Accounts Officer, Assets

Senior Accounts Officer, General Branch
Senior Accounts Officer, Pension & Funds
Page 3 of 43
APPENDIX V
Senior Accounts Officer, Assets
3.3 Following are the functions of Senior Accounts Officer, Assets:
gathering figures of Capital expenditures, replacement, deletions, major

Improvement & Welfare Expenditure from the works registers;
preparation Fixed Assets Register as per Accounting Manual;
reconciliation of figures of Fixed Assets Register with the General Ledger
(Accounts);
calculating Current Replacement Cost, Present Day Cost and Depreciation for
each category of assets.
Senior Accounts Officer, General Branch
3.4 Senior Accounts Officer, General Branch supervises the following personnel of
General Branch:
Accounts Officer, EG Section

Accounts Officer, E Section
Accounts Officer, X Section
Page 4 of 43
APPENDIX V
Accounts Officer, EG Section
3.5 Accounts Officer, EG section pre-audits Pay bills of gazetted staff of Pakistan
Railways.
Account Officer, E Section
3.6 Accounts Officer, E Section pre-audits Pay bills of non-gazetted staff of Pakistan
Railways.
Accounts Officer, X Section
3.7 Accounts Officer, X Section passes payments of Bridge Workshop Jhelum,

newspapers bills, tender bills and publicity bills.
Senior Accounts Officer, Pension & Funds
3.8 Functions of Senior Accounts Officer, Pension & Funds are given below:
making final payment to employees on retirement;

ascertainment and payment of commutation;
payment to the pensioners through Divisional Pay Master;
payment to the pensioners through Cheques and through designated branches of
National Bank of Pakistan;
approval of all pension cases and payments;
keeping record of General Provident Fund accounts of employees;
recording recoveries of and advance against General Provident Fund;
verification of applications for advance against General Provident Fund;
transfer of pension into family Pension;
working out and charging interest on General Provident Fund balances standing
to the credit of employees;
transferring the accounts of employees to other offices.
Deputy Financial Advisor
3.9 Deputy Financial Advisor supervises the functioning of following personnel:
Senior Finance Officer, I

Senior Finance Officer, II
Senior Finance Officer, Doubling of Track
Senior Accounts Officer, Books
Page 5 of 43
APPENDIX V
Senior Finance Officer, I
3.10 Senior Finance Officer, I renders financial advice to various departments of

Railways.
Senior Finance Officer, II
3.11 Senior Finance Officer, II renders financial advice of matters relating to tender,
purchase and sales.
Senior Finance Officer, Doubling of Track
3.12 Senior Finance Officer, Doubling of Tracks renders financial advice to Project
Director, Doubling of Track.
Senior Accounts Officer - Books
3.13 Senior Accounts Officer, Books performs following functions:
consolidation of monthly Revenue Accounts;

compilation of Annual Accounts / Appropriation Accounts;
monthly reconciliation of Transfer Divisional & Bank Reconciliation;
preparation of civil accounts;
watch over cash releases and cash flows;
receipt of paid cheques and reconciliation of cheques and bills;
reconciliation of the head Remittance into Bank;
clearing house meeting in connection with settlement accounts with other
Government Departments;
accounting of foreign loan transaction;
management of Books Section including printing of cheques and their issuance
to sub offices.
Page 6 of 43
APPENDIX V
Deputy Chief Accounts Officer, Coordination
3.14 Deputy Chief Accounts Officer, Coordination supervises the functioning of

Senior Accounts Officer, Administration / Headquarters

Divisional Accounts Officer, Peshawar
Divisional Accounts Officer, Rawalpindi
Divisional Accounts Officer, Lahore
Divisional Accounts Officer, Multan
Divisional Accounts Officer, Sukkur
Divisional Accounts Officer, Karachi
Divisional Accounts Officer, Quetta
Deputy Director Finance & Training, Walton
Senior Accounts Officer, Administration
3.15 Senior Accounts Officer, Administration supervises the functioning of following

personnel:
Accounts Officer, Efficiency

Accounts Officer, Confidential
Accounts Officer, Admin
Page 7 of 43
APPENDIX V
Accounts Officer, Efficiency
3.16 Accounts Officer, Efficiency performs following functions:
Coordinates amongst Divisional Accounts Officers of Pakistan Railways;

Consolidates activity reports of accounts of all divisions of Pakistan Railways;
Deals with policy matters.
Accounts Officer, Confidential
3.17 Accounts Officer, Confidential performs following functions:
Maintains confidential reports of officers of Accounts Department;

Maintains seniority list of officers of Accounts Department.
Accounts Officer, Admin
3.18 Accounts Officer, Admin performs following functions:
Preparation of Pay bills;

Leave applications;
Annual increments;
Checking and preparation of travelling allowance journals;
Updating of personal record of the staff;
Dealing with resignations, dismissal, removal from service and issue of no
objection certificates;
Application for the refund of General Provident Fund of the staff;
Grant of loans and advances;
Dealing with the postings, transfers and promotion of the staff;
Statement of candidates for SRAS examination;
Statement of staff attaining the age of superannuation;
Page 8 of 43
APPENDIX V
Timely circularization of notifications and circulars to the staff;

Preparation of pension papers and settlement claims;
Matters regarding training to officers and staff in various programs.
Divisional Accounts Officer, Lahore
3.19 Divisional Accounts Officer, Lahore supervises the functioning of following

personnel:
Accounts Officer, Establishment

Accounts Officer, Pension & General Provident Fund
Accounts Officer, Expenditure
Assistant Accounts Officer, Books
Assistant Accounts Officer, Coordination & Admin
Accounts Officer, Establishment
3.20 Accounts Officer, Establishment performs following functions:
Checking of Pay bill of staff;

Checking of Supplementary bills;
Checking of travelling allowance bills;
Checking of pay fixation statements;
Verification of settlement papers;
Miscellaneous utility bills;
Policy matters regarding establishment.
Page 9 of 43
APPENDIX V
3.21 Accounts Officer, Pension & General Provident Fund (GPF) is responsible for
following functions:
Pre-audit and payment of Pension and GP fund;

Working out the amount payable to employees for pension and General
Provident Fund according to the instructions issued by Ministry of Railways;
Preparation of Monthly Pension Paid Statements;
Issuance of Pension Book and Pension Payment Order in triplicate (Disburser,
Pensioner and record portion);
Final payment of GPF Deposits to the employees;
On receipt of monthly paid vouchers from disbursers, treasury registers are
posted to prevent over and fraudulent payment.
Accounts Officer, Expenditure
3.22 Accounts Officer, Expenditure performs following functions:
Pre-audit of Pay bills of Engineering staff according to the tours;

Processing and party wise record keeping of the security deposits;
Processing and record keeping related to the contractor payment;
Pre-audit of temporary labour payments;
Material requisition handling and posting;
Processing of claims relating to executive offices;
Preparation of reports at the end of each year i.e. Debt Head Report, Annual
Accounts;
Posting of expenses in the subsidiary records i.e. Works register;
Preparation of journal vouchers.
3.23 Functions of Assistant Accounts Officer, Books are given below:
Receive passed bills with Abstract of Bills Passed (CO7);

Prepare cheque requisition, bank schedule and cheques to be handed over to
the parties;
Posting of all transactions in the General Cash Book;
Preparation of registers and ledgers like monthly Classified Abstract of Cash
Transactions and other registers;
Preparation of the detailed accounts of the Division on monthly and yearly basis;
Preparation of Monthly Revenue and Capital Account and Financial Reviews;
Page 10 of 43
APPENDIX V
Preparation of various schedules and statements, payments and recoveries;

Financial Review of Revenue, ADP, debt head report, Form I and II and their
consolidation;
Schedule of loan and advances, bills receivable, capital, replacement, value
added, working expenses and pension;
Preparation of Transfer Certificates and their issue to other divisions for the items
pertaining to them;
Various subsidiary registers are also maintained to facilitate reconciliation of
above payments and recoveries;
Generate accurate financial information required by the management.
Assistant Accounts Officer, Coordination & Admin
3.24 Following functions are performed by Assistant Accounts Officer, Coordination

& Admin:
Co-ordination with other sections and receipt of the Divisional Superintendents

office documents in the Accounts Office;
Controlling administrative activities of overall Accounts Office;
Controlling of the movement of the bills in the Accounts Department allotting
AB number (Accounts bill No.) to bills received from other sections;
Finance matters, concurrence all kinds of cases.
3.25 Other six (6) Divisional Accounts Officers viz: Divisional Accounts Officer /
Karachi, Divisional Accounts Officer / Sukkur, Divisional Accounts Officer / Quetta,
Divisional Accounts Officer / Multan, Divisional Accounts Officer / Rawalpindi and
Divisional Accounts Officer / Peshawar perform similar functions as Divisional
Accounts Officer / Lahore.
Deputy Director Finance & Training
3.26 Deputy Director Finance & Training is the incharge of accounts of Training
Centre and renders financial advice to Director General Pakistan Railways Academy,
Walton.
Deputy Chief Accounts Officer, Stores & Workshop
3.27 Deputy Chief Accounts Officer, Stores & Workshop is responsible for accounts
of Pakistan Railways stores and workshop. Deputy Chief Accounts Officer, Stores is
assisted by following Senior Accounts Officers:
Divisional Accounts Officer, Workshop Accounts

Senior Accounts Officer, Stores
Page 11 of 43
APPENDIX V
Deputy Chief Accounts

Officer - S&W
Divisional
Senior Accounts
Accounts Officer -
Officer - Stores
WAC
Senior Accounts Officer, Stores
3.28 Following are the functions of Senior Accounts Officer, Stores:
deal with various computer reports relating to stores;

preparation of Pakistan Railways Annual Accounts;
preparation of financial appraisal of stores in order to ensure financial control
according to the budget allocation;
deal with auction sale transactions and their completion accounts;
deal with monthly fuel accounts;
maintenance of fund allocation register and allocation of funds for store
purchased;
check the initial documents of store receipt and issuance and adjust the value
thereof in the books of Pakistan Railways and maintain necessary accounts;
deal with the suppliers payment bills and to adjust the cost of store purchased;
arrange physical verification of stores lying at stores depots, sub-stores, sites, etc.,
regular, surprise checks and especially at financial year end and prepare
reconciliation for determining shortages / excesses.
Divisional Accounts Officer, Workshop Accounting Centre
3.29 Divisional Accounts Officer, Workshop Accounting Centre deals with the
Accounts of workshop Moghalpura. Divisional Accounts Officer, Workshop
Accounting Centre supervises following individuals:
Accounts Officer, Processing

Accounts Officer, Expenses, Cheques & Cost Analysis
Accounts Officer, Steel Shops
Assistant Accounts Officer, Coordination
Page 12 of 43
APPENDIX V
Assistant Accounts Officer, General Accounting I

Assistant Accounts Officer, General Accounting II
Accounts Officer, Processing
3.30 Functions of Accounts Officer, Processing are given below:
verification of settlement papers;

preparation of pay tickets;
payment to workshop labour;
check of Pay bills for non-gazetted staff;
verification of Supplementary bills;
check of travelling allowance bills;
supplementary and travelling allowance claims other than regular salaries.
3.31 Accounts Officer, Processing is assisted by Assistant Accounts Officer, Carriage

& wagon / Wood, Assistant Accounts Officer - Carriage & Wagon / Iron I, Assistant
Accounts Officer - Carriage & Wagon / Iron II, Assistant Accounts Officer, Construction,
Assistant Accounts Officer, Locomotive I, Assistant Accounts Officer, locomotive II and
Assistant Accounts Officer, Establishment & Signal Shop.
Page 13 of 43
APPENDIX V
3.32 Accounts Officer, Pension & General Provident Fund is responsible to facilitate
ex-employees of Railways by performing following functions:
Pre-audit and payment;

Working out total qualifying service for pension;
preparation of calculation sheet for commutation of pension;
final payment of General Provident Fund;
preparation of pay Order and Abstract of Bills Passed (CO7);
issuance of Pension Payment Order;
on receipt of monthly paid vouchers from disbursers, treasury registers are
posted to prevent over payment;
rearrangement of GPF ledgers and check sheets;
reconciliation with books;
computation of interest due;
issuance of deposit slips on yearly basis;
provisional withdrawals of advances;
Issuance of Cheques.
Page 14 of 43
APPENDIX V
3.33 Accounts Officer, Pension & General Provident Fund is assisted by following
personnel:
Assistant Accounts Officer, Pension

Assistant Accounts Officer, Treasury Registers
Assistant Accounts Officer, General Provident Fund (Final)
Assistant Accounts Officer, General Provident Fund (Advance)
Accounts Officer, Expenditure, Cheques & Cost Analysis
3.34 Accounts Officer, Expenditure, Cheques & Cost Analysis performs following
functions:
recording and payment of bills relating to Moghalpura Workshop Division such

as Contractor bills, Security deposits, Earnest money, Temporary labour
payments, Engineering establishment, Reimbursement of medical charges, Utility
bills, Advertisement bills;
receives passed bills with Abstract of Bills Passed (CO7);
prepares cheque requisition, bank schedule and cheques;
issuance of cheques;
posting of General cash book;
preparation of Monthly Classified Abstract of cash transactions;
Preparation of Labour Distribution Statements, cost centre wise;
posting of Abstract of Bills Passed (CO7) in ledger worksheets;
posting of work orders of all shops;
preparation of Monthly Accounts of Bills issued to other Divisions for work done
in all shops;
preparation of Monthly Accounts of Inter shops adjustment of all shops;
Preparation of Monthly Foundry Accounts;
Page 15 of 43
APPENDIX V
adjustment of deficiency accounts;

clearance of standing work orders;
miscellaneous work like Generating Account, Deposit works, Work-in-Process
Account.
3.35 Accounts Officer, Expenditure, Cheques & Cost Analysis supervises Assistant
Accounts Officer, Control I, Assistant Accounts Officer, Control II, Assistant Accounts
Officer, Cost Analysis, Assistant Accounts Officer, Cheques and Assistant Accounts
Officer, Expenses.
Accounts Officer, Steel Shops
3.36 Following functions are performed by Accounts Officer, Steel Shops:
Pre-audit of Pay bills of staff of Steel Shops;

Maintains monthly accounts of Steel Shop;
Prepares related monthly accounts returns.
Assistant Accounts Officer, Coordination
3.37 Assistant Accounts Officer, Coordination is responsible for following tasks:
Maintenance of record of pay and allowances of whole Division;

Confirmation of estimates, completion reports and material requisition;
Financial concurrence;
Draft paras;
Activity reports;
Verification of condemnation of locomotives;
To provide policy instruction;
Issuance of passes, privileged ticket orders to Staff;
Page 16 of 43
APPENDIX V
Assistant Accounts Officers, General Accounting I and II
3.38 Assistant Accounts Officers, General Accounting I and II perform following

functions:
Prepares monthly accounts of all workshops i.e. Loco Shops, Carriage & Wagons
Shops and Signal Shops;
Prepares monthly accounts returns related to Loco Shops, Carriage & Wagon
Shops and signal Shops.
FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, REVENUE
4. Revenue Accounts Office is headed by Financial Advisor & Chief Accounts

Officer, Revenue.
4.1 Functions of the Accounts Department - Revenue are given below:
to check that the person, to whom the service is rendered pays the proper
amount;
to check that the Railway servants receiving payment correctly account for the
same;
to check that the rate & fares prescribed by the Railway administration from time
to time for various classes of traffic are within the maxima and minima fixed by
the Government;
to compile accounts relating to revenue under prescribed form and as given in
rules and regulations;
to see that there are no financial irregularities in the transactions of Railway;
to help the administration and executive officers of the Railway with advice
whenever required or found necessary in all matters involving Railway finance.
4.2 Financial Advisor & Chief Accounts Officer, Revenue is assisted by Deputy
Financial Advisor & Chief Accounts Officer, Revenue.
Deputy Financial Advisor & Chief Accounts Officer, Revenue
4.3 Deputy Financial Advisor & Chief Accounts Officer, Revenue, supervises
Senior Finance & Accounts Officer, Revenue

Senior Accounts Officer, Coordination
Chief Cashier & Treasurer
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APPENDIX V
Senior Finance & Accounts Officer, Revenue
4.4 Senior Finance & Accounts Officer, Revenue is responsible for the functioning of
Accounts Officer, Traffic Books & Books

Accounts Officer, Payment & Finance
Travelling Accounts Officer, I
Travelling Accounts Officer, II
Accounts Officer, Balance Sheet & accounts and Approximate Returns
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APPENDIX V
Accounts Officer, Traffic Books & Books
4.5 Accounts Officer, Traffic Books & Books is responsible for the functioning of
Assistant Accounts Officer, Books Section

Assistant Accounts Officer, Traffic Book I
Assistant Accounts Officer, Traffic Book II
Assistant Accounts Officer, Traffic Book III
Assistant Accounts Officer, Computer Section
Assistant Accounts Officer, Books Section
4.6 Main functions of Assistant Accounts Officer, Books Section are given below:
to check cash book received daily from the office of Chief Cashier & Treasurer;
to prepare form II (revised) daily and monthly from treasury receipts, detailed
in form III (revised) received from Chief Cashier & Treasurer for amounts
remitted into State Bank and its submission to central books section headquarters
office;
to prepare cash abstracts (receipts and disbursements);
to prepare Transfer Certificates on account of:
o pension payment orders, Railway Credit Notes, etc., debitable to
expenditure heads of accounts in the books of other accounting units;
o amounts of miscellaneous receipts deposited at Railway stations and in
the office of Chief Cashier & Treasurer, creditable to various heads of
accounts in the books of other accounting units;
to prepare advices on the authority of bills / invoices received from warrants,
passenger classification (Coaching) Section and Accounts Office Balance sheet
Coaching (AOC), Accounts Office Balance Sheet Goods (AOG) Section and its
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APPENDIX V
submission to Central Books Section, Controller Military Accounts (CMA) Lahore

Cantt, concerned Accountant Generals and Accountant General Pakistan
Revenue (AGPR);
to prepare cheques in connection with payments of:
o Service Charges / commission bills to City Booking Agents, Out Agents
PRACS, refund of security deposits of contractors and compensation
claim cases;
o Salaries, travelling / daily allowance bills, recoupment of Cash imprest
bills of Chief Cashier & Treasurer Office and Traffic Account Branch and
issue form I (revised) to State Bank of Pakistan and Central Book
Section.
to prepare monthly and annual accounts for revenue and expenditure
transactions separately.
Assistant Accounts Officer, Traffic Book I
4.7 Main functions of Assistant Accounts Officer, Traffic Book I are given below:
to post Traffic Book (Coaching & Goods) from Station Balance Sheet;
to prepare journal entry for submission to books section TA branch;
to receive Cash remittance Notes along with Cash Check Sheets from Chief
Cashier & Treasurer office and post the same in cash register;
to submit cash check sheets to book section TA branch;
to prepare revenue statements.
Assistant Accounts Officer, Traffic Book II
4.8 Main functions of Assistant Accounts Officer, Traffic Book II are given below:
Receipt, sorting and posting of Coaching & Goods Vouchers in respective

registers;
Delivery of Pay Orders to Balance Sheet Section and Warrants, Credit Notes to
Warrant Section;
Preparation of bills in connection with Coaching and Goods Vouchers.
Preparation of Accounts Office Balance Sheets Coaching and Goods.
Assistant Accounts Officer, Traffic Book III
4.9 Main functions of Assistant Accounts Officer, Traffic Book III are given below:
Receipt and check of Railways Credit Notes both Coaching and Goods;
Preparation of bills for raising debit against concerned accounting units.
To deal with miscellaneous cash receipts received from stations / cash office for
inclusion in Accounts Office Balance Sheets Coaching (AOC) and Goods (AOG).
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APPENDIX V
Assistant Accounts Officer, Computer Section
4.10 Main functions of Assistant Accounts Officer, Computer Section are given below:
to prepare various computerized reports relating to earnings viz, coaching,

goods & sundry other earnings;
to prepare bills against various departments;
to prepare approximate earning reports periodically (ten days), monthly and
annually;
to preserve, store, restore and update the data reported to TA branch.
Accounts Officer, Payment & Finance
4.11 Accounts Officer, Payment & Finance, supervises following personnel:
Assistant Accounts Officer, Payment

Assistant Accounts Officer, Finance
Assistant Accounts Officer, Bank Cell
Assistant Accounts Officer, Payment
4.12 Main function of Assistant Accounts Officer, Payment is to assist Accounts

Officer Payment & Finance in pre-auditing the Pay Bills of staff and other personnel
claims of staff of TA branch.
Assistant Accounts Officer, Finance
4.13 Main function of Assistant Accounts Officer, Finance is to assist Accounts Officer
Payment & Finance in rendering financial advice to executive offices.
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APPENDIX V
Assistant Accounts Officer, Bank Cell
4.14 Main function of Assistant Accounts Officer, Bank Cell as per agreement
executed with National Bank of Pakistan and various circulars issued by the office of
Financial Advisor & Chief Accounts Officer Revenue are given below:
to verify cash collected by branches of National Bank of Pakistan from stations,

dry ports, out agencies, city booking agencies, Railway reservation offices &
PRACS reservation offices and its correct remittance by National Bank of
Pakistan into State Bank of Pakistan;
to receive and verify commission bills/service charges of National Bank of
Pakistan for collection of Railway earnings;
to raise debit through Transfer Certificate to E Section headquarters office
Lahore for adjustment of payment arranged to National Bank of Pakistan against
budget allotment.
Travelling Accounts Officers, I and II
4.15 Main functions of Travelling Accounts Officers, I & II are given below:
to test check the work of each Inspector of Coaching & Goods once within a
year;
to inspect and check the accounts of major stations once within a period of three
(3) years;
to scrutinize the inspection reports, serious irregularities statements, special
reports etc. received from inspector of coaching & goods;
to examine scrutinize cases of frauds and serious irregularities before submission
to Financial Advisor & Chief Accounts Officer Revenue for further reporting the
same to executive authorities, Director General Audit Railways and Ministry of
Railways;
to deal with the personnel matters relating to Inspector of Coaching & Goods
Accounts.
Accounts Officer, Balance Sheet and Accounts & Approximate Returns Section
4.16 Accounts Officer, Balance Sheet and Accounts & Approximate Returns,
supervises following personnel:
Assistant Accounts Officer, Balance Sheet A (Karachi Division)

Assistant Accounts Officer, Balance Sheet B (Lahore Division)
Assistant Accounts Officer, Balance Sheet C (Rawalpindi, Peshawar and Quetta
Divisions)
Assistant Accounts Officer, Balance Sheet D (Multan and Sukkur Divisions)
Assistant Accounts Officer, Accounts & Approximate Returns
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APPENDIX V
Assistant Accounts Officers, Balance Sheet A, B, C and D
4.17 Following functions, as per office manual of Traffic Accounts Branch Balance
Sheet Section, are performed by Assistant Accounts Officers, Balance Sheet A, B, C and
D:
to see that stations take to account all amounts for which they are accountable;
to check station balance sheet and allocate earnings under various heads;
to watch items shown outstanding by the stations;
to report cases of theft & losses discovered during the scrutiny of outstanding
lists;
to clear items kept outstanding by Checking Sections and balance sheet
checkers;
to prepare monthly, quarterly and half yearly statements of outstanding;
to prepare statements for raising debits on accounts of Pension Payment Orders
etc., debitable to expenditure heads of accounts in the books of other
accounting units;
to issue error sheets against stations on account of non / short remittance of
earnings against stations concerned;
to receive statements of Station and Audit figures from auditing sections, its
comparisons with the figures accounted for in balance sheet by stations and
preparation of discrepancy statements for verification by concerned sections;
to prepare statements for transferring credit on account of receipts deposited at
Railway stations and in the office of Chief Cashier & Treasurer, creditable to
various heads of accounts in the books of other accounting units.
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Assistant Accounts Officer, Accounts & Approximate Return
4.18 Following functions, as per manual of Traffic Accounts Branch, Accounts &
Approximate Return Section, are performed by Assistant Accounts Officer, Accounts &
Approximate Return:
to compile periodical (ten days), monthly, and annual returns containing

information about approximate earnings and analysis of working;
to consolidate earnings of Pakistan Railways under following three abstracts:
o passenger and other coaching earnings Abstract X;
o goods earnings Abstract Y;
o Sundry other earning Abstract Z.
to compile Annual Accounts;
to prepare figures for budget estimates for the year;
to compile Military traffic earnings under heads passengers, other coaching &
freight, periodically, monthly and annually.
Senior Accounts Officer, Coordination
4.19 Senior Accounts Officer, Coordination, supervises following personnel:
Accounts Officer, Administration

Accounts Officer, Passenger
Accounts Officer, Goods & Warrants
Accounts Officer, Other Coaching
Accounts Officer, Dry Port / Karachi, Bandar
Page 24 of 43
APPENDIX V
Accounts Officer, Administration

4.20 Following functions, as per office manual of Traffic Accounts Branch,
Administration Section, are performed by Accounts Officer, Administration:
to prepare Pay bills;
to check travelling / daily allowance journals;
to process applications for leave and advances;
to update personal record of staff;
to deal with administrative and personnel matters of staff;
to prepare budget and revised estimates;
to prepare Pension papers and settlement claims;
to maintain Annual Confidential Reports of staff.
Accounts Officer, Passenger

4.21 Accounts Officer, Passenger supervises the functioning of following personnel:
Assistant Accounts Officer, Booking Agencies
Assistant Accounts Officer, Special Ticket Examiner
Assistant Accounts Officer, Local classification A & blank Paper Ticket
Assistant Accounts Officer, Local Classification B
Assistant Accounts Officer, Local Classification C
Assistant Accounts Officer, Local Parcel
Page 25 of 43
APPENDIX V
Assistant Accounts Officer, Booking Agencies
4.22 Main functions as per office manual of Traffic Accounts Branch, Booking Agency
Section, are performed by Assistant Accounts Officer, Booking Agencies:
to ensure that charges in respect of passengers, parcel and goods traffic, booked
from or received at city booking agencies, out agencies are correctly recovered
and properly accounted for in the books and returns;
to ensure timely and regularly remittance of cash on behalf of Pakistan Railways;
to check and verify the out / city Booking Agents commission / service charges
bills and arrange payments in accordance with the terms and conditions of the
agreement;
to ensure receipt and check of returns and connected documents etc.
Assistant Accounts Officer, Special Ticket Examiner
4.23 Following functions, as per office manual of Special Ticket Examiners Section,
are performed by Assistant Accounts Officer, Special Ticket Examiner:
to ensure correct recovery of excess fare and penalty charges due from
passengers travelling without tickets or in a higher class than those for which
they hold tickets etc.;
to ensure correct and regular accountal of such charges by stations and Special
Ticket Examiners through their returns;
to ensure regular and timely receipt of returns from the stations and Special
Ticket Examiners through Divisional Head Special Ticket Examiners;
to ensure correct remittances of Special Ticket Examiners earnings by stations;
to compile figures of excess fare and penalty charges for check with Station
Balance Sheets;
to compare receipts sent by the Special Ticket Examiners with the statements of
cash deposited at station;
to compare Passenger files of each Excess Fare Tickets issued by Special Ticket
Examiners and Stations received as collected from destination stations with
connected Excess Fare Returns;
to issue Discrepancy Statements to Divisional Superintendents in connection
with irregularities, undercharges detected during the course of check of Excess
Fare Tickets Returns.
Assistant Accounts Officers, Local Passenger Classification A, B and C
4.24 Following Functions, as per office manual of Traffic Accounts Branch, Local
classification Section, are performed by Assistant Accounts Officers, Local Passenger
Classification A, B and C:
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APPENDIX V
to ensure that correct charges have been levied by station staff for tickets issued
to passengers;
to ensure that all tickets issued to passengers are accounted for through
prescribed returns;
to check station indents for passenger tickets;
to check rates of printed tickets;
to check local passenger classification returns;
to trace non issued tickets in the classification returns, received from Non
Issued Ticket Collection Section;
to trace collected tickets in classification returns, received from Ticket Collection
Section;
to issue error sheets against stations for short or non accountal of fare by
concerned stations;
to prepare and submission of statements of Stations and Audited figures to
balance sheet sections;
to prepare on account of Military Concession Orders;
4.25 Blank Paper Tickets Section
to check that correct charges have been levied by the station staff on Blank
Paper Tickets issued to passengers;
to check that all tickets issued to passengers have been accounted for in relevant
returns;
to check and compare collected Blank Paper Tickets with the highest numbers of
Blank Paper Tickets in the respective returns.
Assistant Accounts Officer, Local Parcel
4.26 Following functions, as per office manual of Traffic Accounts branch, Local
Parcel Section, are performed by Assistant Accounts Officer, Local Parcel:
to watch receipt of periodical and monthly returns of parcel outward paid

alongwith connected parcel way bills and inward paid delivery books from
receiving stations;
to check continuity of Paid Parcel Way Bills in the Parcel outward Paid Cash
Book;
to check that rates are properly and accurately charged and accounted for in
relevant returns;
to check that charges are timely recovered;
to check credit notes;
to check returns relating to motor traffic;
Page 27 of 43
APPENDIX V
to issue error sheets against stations for short or non accountal of freight and
under charges against concerned stations;
balance sheet sections.
Accounts Officer, Goods, Warrants and Dry Ports
4.27 Accounts Officer, Goods, Warrants and Dry Ports supervises the following
personnel:
Assistant Accounts Officer, Goods Summary Section

Assistant Accounts Officer, Local Goods Machine & Invoice Section
Assistant Accounts Officer, Dry Ports
Assistant Accounts Officer, Warrants I
Assistant Accounts Officer, Warrants II
Assistant Accounts Officer, Goods Overcharge Sheet and Summary Section
4.28 Following functions, as per office manual of Traffic Accounts Branch, Goods
Summary Section, are performed by Assistant Accounts Officer, Goods Summary
Section:
to ensure that entire Local Goods Traffic, booked under invoices, is correctly
and completely accounted for in Outward Books and Inward Delivery Books by
the originating and destination station respectively;
to check and compare the Outward Returns with the connected Inward Returns;
to receive check and compare Goods Outward Books, invoices and related
Goods Outward Summaries;
to Compare Paid Outward Summaries, prepared by originating stations, with
Paid Inward (Delivery Book) Summary prepared by destination stations;
to identify transactions that remain unpaid / unclear for more than 2 months;
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APPENDIX V
to certify refunds of overcharges in freight, demurrage / wharfage and special

detention charges claimed by public;
to check overcharges received through Chief Commercial Manager and
Divisional Superintendents preferred by public;
to verify accountal of invoiced freight, demurrage / wharfage and special
retention charges due and overcharges claimed;
to check refund lists overcharges refunded at the time of delivery;
to check overcharge sheets relating to clearance of station outstandings;
to examine cases relating to compensation claims received from Chief
Commercial Manager Office.
Assistant Accounts Officer, Local Goods Machine & Invoice Section

4.29 Following functions, as per office manual of Traffic Accounts Branch, Local
Goods Machine (LGM) Section, are performed by Assistant Accounts Officer, Local
Goods Machine & Invoice Section:
to check invoices in respect of arithmetical accuracy of freight charges;
to check and examine that Goods Outward Books have correctly and properly
been prepared;
to check totals of the Inward Delivery Books;
to check and confirms continuity of Invoices;
to check totals and cross totals of invoices.
Assistant Accounts Officers, Warrant I and II
4.30 Following functions, as per office manual of Traffic Accounts Branch, Warrant
Section, are performed by Assistant Accounts Officers, Warrant I & II:
to check and verify the warrants, Military Credit Notes, Local Government
Passenger Classification Returns, Goods returns and Parcel, Luggage and Horse,
Carriage & Dog Returns with respect to Military traffic;
to prepare bills against Controller Military Accounts (CMA) in respect of such
traffic;
to check continuity of soldier tickets etc;
to compare collected soldier tickets with Local Government Passenger Return;
to compare non issued soldier tickets with Local Government Passenger
Return;
Assistant Accounts Officer, Dry Ports

4.31 Following functions, as per procedures for Dry Ports issued by executive
authorities and circulars issued by the office of Financial Advisor & Chief Accounts
Officer Revenue, are performed by Assistant Accounts Officer, Dry Ports Lahore:
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APPENDIX V
to check, verify accounts and connected documents, Returns received from Dry
Ports at Moghalpura, Faisalabad, Karachi, Quetta, Margala Islamabad, Multan
and Peshawar;
balance sheet sections;
to issue error sheets against concerned dry ports on for short or non accountal of
freight and under charges against concerned dry ports.
Accounts Officer, Other Coaching
4.32 Accounts Officer, Other Coaching supervises the following personnel:
Assistant Accounts Officer, Over Charge Sheet (Coaching)

Assistant Accounts Officer, Luggage horse Carriage and Dog
Assistant Accounts Officer, Non Issued Ticket & Pass, Ticket Collection Section
Assistant Accounts Officer, Over Charge Sheet (Coaching)
4.33 Following functions as per office manual of Traffic Accounts Branch, Over
Charge Sheet (Coaching) Section, are performed by Assistant Accounts Officer, Over
Charge Sheet (Coaching):
to check Over Charge Sheets pertaining to public claims of local coaching
traffic;
to check over charge sheets relating to the clearance of station outstandings;
to process the cases of refund of tickets and parcels received through office of
Chief Commercial Manager, Headquarters;
to deal with compensation claim cases;
to check refunds allowed by station staff at the time of delivery of parcels;
to prepare bills against Pakistan Post for services rendered;
to watch recovery of charges from Pakistan Post.
Page 30 of 43
APPENDIX V
Assistant Accounts Officer, Luggage, Horse Carriage and Dog
4.34 Following functions, as per office manual of Traffic Accounts branch, Local
Luggage Horse Carriage and Dog Section, are performed by Assistant Accounts Officer,
Luggage Horse Carriage & Dog:
to check local luggage, horse, carriage & dog returns;

to check correctness of charges levied by station staff with respect to local
luggage, horse, carriage & dog traffic and its correct accountal in the connected
returns;
to check continuity of luggage, horse, carriage & dog tickets issued and
accounted for in the relevant returns;
to compare collected luggage, horse, carriage & dog tickets received from
destination stations with connected entries in the respective returns;
to check credit notes;
to issue error sheets against stations for short or non accountal of freight and
under charges against concerned stations;
balance sheet sections.
Assistant Accounts Officer, Non Issued Ticket Collection & Pass, Ticket Collection
Section
4.35 Following functions, as per office manual of Traffic Accounts Branch, Non
Issued Ticket Collection & Pass, ticket Collection Section, are performed by Assistant
Accounts Officer, Non Issued Ticket Collection & Pass, Ticket Collection Section:
to receive covers containing non issued tickets along with daily statements of
such tickets;
to compare Non Issued Tickets with daily Non Issued Ticket statements;
to receive and compare monthly summaries of Non Issued Tickets with daily
Non Issued Ticket statements;
to submit monthly summaries of Non Issued tickets to Local Passenger
Classification Sections;
to submit daily Non Issued Ticket statements in respect of cancelled, refunded
advance dated tickets to local passenger classification sections;
to receive passes collected at stations;
to check collected passes with returns received from Pass Issuing Offices;
to receive collected tickets daily from stations alongwith Ticket Collectors
Report;
to sort tickets local blank paper tickets and printed card tickets for check with
monthly returns;
to pick out, in respect of any two days between 3rd and 25th of the month and in
respect of all the days from 25th to the 2nd of following month;
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APPENDIX V
to pick out highest numbers of collected printed card tickets between pairs of
stations for comparison with local passenger classification;
to compile information in regard to missing tickets from Ticket Collectors
Reports as desired by traffic authorities.
Accounts Officer, Dry Port / Bandar, Karachi
4.36 As per procedures for Dry Ports issued by executive authorities and circulars
issued by the office of Financial Advisor & Chief Accounts Officer Revenue, Accounts
Officer, Dry Port / Bandar, Karachi assists DCOS, Dry Port Karachi in respect of
payment of Karachi Port Trust dues and recovery from the Exporters before delivery of
Bill of Lading. Accounts Officer, Dry Port maintains revolving Account from which all
port dues are paid. The Account is recouped as and when required for this purpose
transfer divisional head is operated. Receipts / Vouchers received from Karachi Port
Trust for payment made are sent through Transfer Certificates to the office of
FA&CAO/Revenue to watch recovery of charges included in the invoices of imports
issued from Dry Port Karachi Bandar.
Accounts Officer - Dry Port

Karachi Bandar
Assistant Accounts
Officer - Dry Port
Karachi Bandar
Chief Cashier & Treasurer
4.37 Chief Cashier & Treasurer is the incharge of Cash & Pay Office at Lahore and
pay offices at all divisional headquarters. He is assisted by the following personnel:
Assistant Treasurer, Admin

Assistant Treasurer, Cash Receipt
Page 32 of 43
APPENDIX V
Assistant Treasurer, Admin

4.38 Following Functions are performed by Assistant Treasurer, Admin Chief Cashier
& Treasurer:
to supervise Divisional Pay Masters, Peshawar, Rawalpindi, Lahore, Multan,
Sukkur, Quetta, Karachi, Workshop Moghalpura and Central (Headquarters
office Lahore);
to deal with matters relating to transfer of staff of cash &pay offices;
to prepare Pay bills and process Travelling / Daily Allowance Journals of staff of
cash & pay offices;
to process application for leave, advances etc;
to update personal record of staff;
to deal with administrative and personnel matters of staff;
to prepare budget and revised estimates;
to prepare pension papers and settlement claims;
to watch draw of cash from State Bank of Pakistan through Divisional Pay
Masters and disbursement on account of Pay, Pension payments etc. to staff;
to maintain Annual Confidential Reports of staff.
Organization Structure
Assistant Treasurer, Cash Receipt
4.39 Following functions are performed by Assistant Treasurer, Cash Receipt:
to deposit all amounts of cash, bank drafts and cheques etc. received in Chief
Cashier & Treasurer office into State bank of Pakistan through Treasury
Receipts;
to send Treasury Receipts alongwith cash book to Traffic Accounts branch
Lahore;
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APPENDIX V
to prepare form III (revised) and submit the same to book section Traffic
Accounts Branch;
to send cash remittance notes duly entered in cash check sheets and vouchers
received from stations etc. to Traffic Accounts branch.
Page 34 of 43
APPENDIX V
FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, MANUFACTURING & SERVICES
5. Financial Advisor and Chief Accounts Officer, Manufacturing & Services, is the
head of Accounts Department, Manufacturing & Services. He is assisted by a Deputy
Financial Advisor & Chief Accounts Officer, Manufacturing & Services.
5.1 Financial Advisor and Chief Accounts Officer, Manufacturing & Services
performs following functions:
synchronization of various M&S units;

Involvement in the various levels of Tender Committees;
Preparation of Accounts;
Financial feasibility of new projects;
Review of reports.
Deputy Financial Advisor & Chief Accounts Officer, Manufacturing & Services
5.2 Deputy Financial Advisor and Chief Accounts Officer, Manufacturing & Services
supervises Senior Finance and Accounts Officer, Lahore, Senior Finance Officer,
Carriage Factory / Islamabad, Senior Accounts Officer, Locomotive Factory / Risalpur
and Senior Accounts Officer, Carriage Factory / Islamabad.
Senior Finance & Accounts Officer, Manufacturing & Services
5.3 Senior Finance & Accounts Officer, Manufacturing & Services supervises the
functioning of Accounts Officer, Coordination, Accounts Officer, Cairns Hospital,
Accounts Officer, Concrete Sleeper Factories, Accounts Officer, Project Moghalpura
and Assistant Finance Officer.
Page 35 of 43
APPENDIX V
Accounts Officer, Coordination

5.4 Following are the functions of Accounts Officer, Coordination:
Provision of Tool & Plants and their maintenance for the M&S unit Headquarters,
Lahore;
Maintenance of Leave Account, Service books etc;
Preparation of Pay bills of Gazetted, Non Gazetted employees of M&S Unit;
Posting and transfer of Non Gazetted staff and Gazetted B-16;
Establishment (policy) matters;
Fixation of pay, TA bills, issue of LPC;
Deal with the Audit Reports of all M&S units;
Activity report of all M&S unit;
Preparation of Budget estimates and control over expenditure;
To meet with the demand and supply of stationery items on M&S unit;
Preparation of Imprest Bill and maintenance of expense register;
Payment of utility bills;
Coordination with all the offices of under Deputy Financial Advisor & Chief
Accounts Officer / M&S Lahore;
Submission of Calendar of Returns;
Preparation of Pension papers of retiring persons;
To deal with advances;
Maintenance of recovery registers;
Issue of cheques of M&S unit regarding Pay bills, supplementary bills, TA bills,
imprest bills, utility bills of Medical Superintendent Cairns Hospital, Director /
Schools and Accounts Officer / Coordination (M&S);
Preparation and issue of cheques of medical reimbursement cases and their
dispatch;
Preparation of Abstract of Bills Passed (CO7), cash abstract, State bank schedule,
income tax statements and cheques, Issue of Transfer Certificates and
adjustment;
Compilation of cash book.
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APPENDIX V
5.5 Accounts Officer, Coordination is assisted by Assistant Accounts Officer,

Cheques / Books and Assistant Accounts Officer, Coordination.
Accounts Officer, Cairns Hospital
5.6 Accounts Officer, Cairns Hospital performs following functions:
To audit the Pay bills, supplementary bills, TA bills, pay orders, Imprest bills after
having been processed by the medical superintendent office;
To audit bills, petrol bills, local purchase of medicines, telephone bills, repairs of
machinery bills, reimbursement of medical charges;
Preparation of expenditure statements, tour wise payments, staff position and
other duty assigned, monthly activity report.
Accounts Officer, Concrete Sleeper Factories
5.7 Following functions are performed by Accounts Officer, Concrete Sleeper

Factories:
Assists Senior Finance & Accounts Officer, Lahore;

Pre-audit Pay Bills of staff;
Maintains accounts of Concrete Sleeper Factories.
Accounts Officer, Project Moghalpura
5.8 Accounts Officer, Project Moghalpura performs following functions:
Assists Senior Finance & Accounts Officer, Lahore;

Preparation of estimates of Deposit work of AVLB Project;
Concurrence of local purchase cases of above projects;
Pre-audit Pay Bills of staff of AVLB, 1300 High Capacity Wagons, 1000 High
Capacity Wagons and Rehabilitation Project;
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APPENDIX V
Maintains accounts of AVLB, 1300 High Capacity Wagons, 1000 High Capacity
Wagons and Rehabilitation Project.
Assistant Finance Officer
5.9 Assistant Finance Officer performs following functions:
deal with the cases of financial concurrence of concrete sleeper factories, CSF
organization, Lahore vetting the concurrence statements;
deal with the cases of financial concurrence of medical reimbursement cases of
Cairns Hospital and checking of concurrence statements and other medical
purchase.
Senior Finance Officer, Carriage Factory Islamabad
5.10 Senior Finance Officer, Carriage Factory Islamabad is responsible for rendering
financial advice to Managing Director, Carriage Factory, Islamabad and Managing
Director, Locomotive Factory, Risalpur. He also supervises the functioning of Accounts
Officer, Coordination.
Accounts Officer, Coordination
5.11 Accounts Officer, Coordination supervises following personnel:
Assistant Finance Officer, Carriage Factory, Islamabad

Assistant Finance Officer, Locomotive Factory, Risalpur
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APPENDIX V
Assistant Finance Officer, Carriage Factory, Islamabad
5.12 Assistant Finance Officer, Carriage Factory Islamabad assists Senior Finance
Officer in rendering financial advice to Managing Director, Carriage Factory Islamabad.
Assistant Finance Officer, Locomotive Factory, Risalpur
5.13 Assistant Finance Officer, Locomotive Factory assists Senior Finance Officer in
rendering financial advice to Managing Director, Locomotive Factory.
Senior Accounts Officer, Carriage Factory, Islamabad
5.14 Senior Accounts Officer is assisted by Accounts Officer, Carriage Factory,

Islamabad. He is the incharge of Accounts Department working in Carriage Factory
Islamabad.
Accounts Officer, Carriage Factory Islamabad
5.15 Accounts Officer, Carriage Factory Islamabad supervises the working of

Assistant Accounts Officer, Stores
Assistant Accounts Officer, Establishment
Assistant Accounts Officer, Admin
Assistant Accounts Officer, Pension & Fund
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APPENDIX V
5.16 Assistant Accounts Officer, Books performs following functions:
Preparation, approval and Issuance of Cheques;

Maintenance of Register of Bills Received (CO6) register;
Preparation of monthly reports;
Receive bills from suppliers;
Preparation of Abstract of Bills Passed (CO7) on the basis of bill and its approval;
Provision of basic information for preparation of accounts at head office.
Assistant Accounts Officer, Stores
5.17 Following functions are performed by Assistant Accounts Officer, Stores:

Issuance of Material Receipt Note;
Maintenance of inventory levels acquired;
Updates records of all the inventory items;
Recording of transfer items;
Identification of damaged and obsolete items of inventory.
Assistant Accounts Officer, Establishment
5.18 Assistant Accounts Officer, Establishment performs following functions:
Checking of Pay bill for staff and labour of Carriage Factory;

Ensure that the Allowances and Deductions are properly made from the salaries.
Assistant Accounts Officer, Admin
5.19 Functions of Assistant Accounts Officer, Admin are given below:
Check of pay fixation statements;

Preparation of Abstract of Bills Passed (CO7);
Ensure that the Allowances and Deductions are properly made from the Pay.
Assistant Accounts Officer, Pension & General Provident Fund
5.20 Following are the functions performed by Assistant Accounts Officer, Pension:

posted to prevent over or fraudulent payment;
Total qualifying service is worked out;
Preparation of calculation sheet for commutation of pension;
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APPENDIX V
Issuance of Pension Payment Order in triplicate (one copy each for Disburser,
Pensioner and record portion);
Final payment;
Preparation of pay order with Abstract of Bills Passed (CO7) for commutation;
Issuance of cheques;
Pre-audit of transactions;
Keeping record of General Provident Fund Accounts of employees;
Verification of applications of advances against General Provident Fund;
Transferring the fund accounts of employees to other offices;
Working out and charging interest on General Provident Fund balances;
Monthly and annual reconciliation with General Books;
Preparation of Accounts Slips of each member of the fund at the close of the
accounts of a financial year.
Senior Accounts Officer, Locomotive Factory
5.21 Senior Accounts Officer, Locomotive Factory is the incharge of the Accounts
Department of Locomotive Factory, Risalpur. He is responsible for arranging payment
to labour and staff of Locomotive Factory, Risalpur and compilation of monthly / annual
accounts of the Factory. Senior Accounts Officer, Locomotive Factory is assisted by
Accounts Officer, Locomotive Factory.
Accounts Officer, Locomotive
5.22 Accounts Officer, Locomotive supervises the functioning of following personnel:

Page 41 of 43
APPENDIX V
5.23 Functions of Assistant Accounts Officer, Books are given below:
Preparation of monthly reports;

Receive bills from suppliers;
Maintenance of Register of Bills Received (CO6);
Preparation of Abstract of Bills Passed (CO7) on the basis of bills;
Approval of Abstract of Bills Passed (CO7);
Preparation of cheque requisition and cheques;
Approval of cheques;
Issuance of cheques;
Posting of General cash book;
Provision of basic information for preparation of accounts.
5.24 Functions of Assistant Accounts Officer, Pension and fund are given below:
Preparation of Pay for the Accounts Staff at Pakistan Locomotive Factory;

Checking of Pay bill for staff and labour of other departments;
Ensure that the Allowances and Deductions are properly made from the salaries;
Check of Travelling Allowance bills;
Check of pay fixation statements;
Preparation of Abstract of Bills Passed (CO7);
Total qualifying service and pay is worked out;
Preparation of calculation sheet for commutation of pension;
Issuance of Pension Payment Order (P.P.O) in triplicate (one copy each for
Disburser, Pensioner and record portion);
Final payment;
Preparation of pay order with Abstract of Bills Passed (CO7) for commutation;
Issuance of cheque;
posted to prevent over or fraudulent payment;
Co-ordination with other sections;
Allotting Account Bill No. (AB No.) to bills received;
Pre-audit and payment;
To visit market for obtaining quotations from the suppliers;
Short listing of suppliers;
Page 42 of 43
APPENDIX V
Keeping record of General Provident Fund Accounts of employees;

Verification of applications of advances against General Provident Fund;
Transferring the fund accounts of employees to other offices;
Working out and charging interest on General Provident Fund balances;
Monthly and annual reconciliation with General Books;
Preparation of Accounts Slips of each member of the fund at the close of the
accounts of a financial year.
Page 43 of 43
APPENDIX VI
DUTIES AND RESPONSIBILITIES OF FINANCE AND BUDGET DIRECTORATE AT

ISLAMABAD
1. This directorate is headed by Director Finance & Budget who report to Member
Finance. This department is sub-divided into further two sections: Budget Section and
Finance Section. Each section is headed by Deputy Director. Finance Section has
following two sub-sections: Finance and Accounts. Each of these two sub sections is
managed by Assistant Director in the supervision of Deputy Director Finance. Deputy
Director Finance is assisted by Assistant Director Accounts and Assistant Director
Finance. Each Assistant Director is assisted by Assistant Accounts Officer. Budget
Section is further split into two sub sections: Budget I and Budget II. Each sub section is
supervised by Assistant Directors.
Functions of Director Finance & Budget
2. Functions performed under the supervision of Director Finance & Budget are
given below:
Assist Member Finance by providing opinion on issues related to finance,

accounts and budget policies;
Proposes the annual budget and present it to the Finance Division for approval;
Reviews monthly and annual financial statements;
Analyzes and resolves any deficiency in budget, accounts and economic matters
of Pakistan Railways;
Monitor the progress of receipts and expenditures which are furnished by
Accounts Department.
2.1 Finance Section perform following functions:
Explains the rules and regulations relating to finance and accounting;

Assesses the requirements for amendment of existing policies of Pakistan
Railways;
Communicates and circularizes the various orders of Ministry of Railways to all
divisions and departments;
Coordinates with Departmental Accounts Committee and Public Accounts
Committee;
Reviews the Internal Audit Reports of Pakistan Railways;
Examines the Accounts Department for its efficiency.
2.2 Functions of budget sections are given below:
Reviews the budget sanctioned for the current and forthcoming financial years;
Page 1 of 2
APPENDIX VI
Prepares variance analysis between budgeted amounts and actual expenditure

incurred;
Reviews all the budget estimates, points down deficiencies if any and notifies
deficiencies to higher authorities;
Highlights any deficit or surplus in the budget by comparing it with actual;
Prepares monthly and quarterly reports for the International Monetary Fund and
World Bank;
Analyzes and resolves the economic problems;
Allocates the budget to further departments by analyzing their needs and
importance;
Fulfils any funding demands from budget, which are feasible;
Monitors the cash balances and current expenditure of Pakistan Railways;
On receipt of the funds from Ministry of Finance, this office allocates funds as
per budget to Pakistan Railways.
Page 2 of 2
APPENDIX VII
(SEE PARAGRAPH 112)
FINANCIAL POWERS DELEGATED TO THE MINISTRY AND THE HEADS OF THE

DEPARTMENT BY FINANCE DIVISION, GOVERNMENT OF PAKISTAN
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
1 Creation of The creation of new posts in the (i) A post in any office
Temporary posts Current Expenditure shall require or department
the approval of the Finance which has remained
Division, even when these are vacant for a period
included in the current budget. The of three years or
Secretaries of the Ministries / more shall be
Divisions shall have full powers to deemed to have
create new post(s) in the been abolished. The
Development Expenditure / PSDP, powers for revival of
included in PC-I or PC-II after the that post shall not be
approval of the project by the exercised without
relevant forum subject to obtaining prior
availability of development budget approval of the
against Employees Related Financial Adviser.
Expenses. These posts shall be
continued on year to year basis till (ii) Financial Advisers
the completion of the project. Such concurrence for
post(s) will cease to exist on the continuance of
closure / completion of the project. temporary posts in
After completion of the project and the next financial
submission of PC-IV, the barest year may be sought
minimum and essential post(s) shall well before the
be converted from Development beginning of that
Expenditure to Current Expenditure year so that the
with the approval of the Financial posts not agreed to
Adviser. by the Financial
Adviser are not
continued in the
next financial year
even for a day.
2 Conversion of a Full powers, subject to the As in column 3. Details of temporary

temporary post following conditions: posts converted into
into a permanent permanent during the
post Posts which have been in existence course of a financial
continuously for five years or more, year, which are
and have been created for work of proposed to be
a permanent nature, and are likely transferred from Part-II to
to continue for an indefinite Part-I of the budget for
period. the next year, should
invariably be reported to
Page 1 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
the Financial Adviser
before the Ist October,
every year.
3 Abolition of posts Full Powers. As in column 3.
4 Re-appropriation Full powers, subject to the As in column 3.

of funds observance of the following
general restrictions and to the
supply of a certificate to Audit by
the administrative Ministry /
Division while issuing orders for
re-appropriation to the effect that
the expenditure to be met by re-
appropriation from the relevant
minor and detailed objects was not
foreseen at the time of budget; the
expenditure cannot be reduced nor
can it be postponed to the next
year; and the expenditure in
question was not specifically
disallowed by the Finance Division
at the time of approving the budget
estimates.
General Instructions:
(I) (a) No appropriation or re-

appropriation may be made:
(i) from one grant to another;
(ii) after the expiry of the financial

year;
(iii) between funds authorized for

expenditure charged on the
Federal Consolidated Fund and
other expenditure;
(b) Funds may not be appropriated

or re-appropriated to meet:
(i) any item of expenditure which
has not been sanctioned by an
authority competent to sanction it;
Page 2 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
(ii) expenditure on a new service If funds to meet a new

not provided for in the budget service are available
estimates authorized for the year; under the relevant grant,
and re-appropriation for such
(iii) expenditure for a purpose the new service may be
allotment for which was made after a token sum
specifically reduced or refused by has been allocated
the National Assembly. through a Supplementary
Grant.
(a) All powers of appropriation and
re-appropriation conferred upon
Administrative Ministries /
Divisions/ Departments/Sub-
ordinate Offices and other
authorities are subject to the
condition that without the previous
consent of the Financial Adviser /
Finance Division:
(i) an authority may not meet, by

re-appropriation, expenditure
which it is not empowered to meet
by appropriation;.
(ii) lump-sum provision for
expenditure included in a grant
may not be appropriated or re-
appropriated;
(b) No re-appropriation may be

made:
(i) from Development to Current

Expenditure and vice-versa;
(ii) from to, or within the

Employees Related Expenses, from
Operating Expenses-
Communication-Telephone &
Trunk Calls, Telex, Teleprinter &
FAX, Electronic Communication;
Utilities: Gas, Water, Electricity;
Secret Service Expenditure,
Unforeseen Expenditure for
Page 3 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
Disaster Preparedness & Relief and
Occupancy Costs.
(iii) of provision specifically made
in the budget for expenditure in
foreign exchange to expenditure in
local currency; and
(iv) of provision allowed as
Supplementary Grant;.
(d) Funds may not be appropriated

or re-appropriated to meet any
expenditure, which is likely to
involve further outlay in a future
financial year.
(a) No Ministry / Division / In the case of
Department / Subordinate Office expenditure on works,
(including any autonomous body) the conditions laid down
shall be authorized to re- in paragraphs 31 and 32
appropriate funds from one of Appendix 6 to the
development scheme to another Central Public Works
development scheme. In Account Code shall also
exceptional cases, however, re- apply.
appropriation of such funds may
be allowed, where necessary, by
Financial Adviser on the
recommendation of Planning and
Development Division.
(b) In the case of development Appropriation or re-
schemes controlled/ executed by appropriation in
the Planning and Development accordance with
Division themselves, approval for provisions of S.No. 5(I),
re-appropriation of funds from one (II) and (III) in Column 3
development scheme to another, if by a competent authority
necessary, shall be made with the will, if that authority is
prior approval of the Financial authorized to sanction
Adviser to that Division. the expenditure in
question, operate as
sanction to such
expenditure.
5 Power to declare Full powers, subject to prescribed As in column 3.

stores surplus or conditions.
unserviceable.
6 Write off of Upto Rupees 5,000,000 (Rupees Upto to Rupees
Page 4 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
irrecoverable Five Million) in each case, 100,000 (Rupees One
value of stores or provided that : hundred thousand)
public money due (a) the loss does not disclose a subject to observance
to losses on defect of system the amendment of of conditions
account of fraud, which requires the orders of higher mentioned in Column
theft, etc. authority; and 3.
(b) there has not been any serious
negligence on the part of some
individual government officer or
officers, which may possibly call
for disciplinary action requiring
the orders of any higher authority.
(ii) Powers to write-off of losses up Subordinate authorities

to a limit of Rupees 200,000 already enjoying the
(Rupees Two Hundred Thousand) power in (ii) of Column 3
to cover deficiencies on account of beyond this limit may
breakage, shortage in transit, continue to exercise
wastage, spoilage and bottling, those powers.
dryness in storage and depreciation
on account of wear and tear
fluctuation in market prices and
obsolescence.
7 Expenditure
against provisions
in the budget
shall be
sanctioned in the
following
manners:
Project Pre-
Investment
Analysis
(1) Feasibility Full powers, subject to the As in column 3.

Studies, Research prescribed conditions.
and Surveys and
Exploratory
Operations
Page 5 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
Operating
Expenses
(2) Travelling Full powers, subject to the As in column 3.

Allowance. prescribed conditions.
(3) Transportatio Full powers. As in column 3.

n of goods.
(4) POL Charges Full powers, subject to observance As in column 3.

and CNG of ceilings where applicable.
Charges.
(5) Conveyance Full powers, subject to the As in column 3.

charges. prescribed conditions.
(6) Postage and Full Powers. As in column 3.

Telegraph
(7) Telephone Full powers, subject to observance As in column 3.

and Trunk Calls of prescribed ceilings where
applicable.
(8) Telex and Full powers, subject to observance As in column 3.
Teleprinter and of prescribed ceilings where
FAX applicable.
(9) Electronic Full powers, subject to observance As in column 3.

Communication. of prescribed ceilings where
applicable.
(10) Courier and Full Powers. As in column 3.
Pilot Services
(11) Utilities (Gas, Full powers, subject to observance As in column 3.

Water, Electricity) of prescribed ceilings where
Hot & Cold applicable.
Weather Charges,
Others.
(12) Office Full Powers. As in column 3.

Stationery.
(13) Printing & Full powers, provided that printing As in column 3. The job of printing
Publications. at a press other than a press of the material of sensitive and
Printing Corporation of Pakistan, classified nature shall
Page 6 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
should be undertaken only if the continue to be
Principal Accounting Officer is performed by Printing
satisfied that it is in public interest Corporation of Pakistan.
to do so and records a certificate to The Principal
that effect. Accounting Officer shall
determine the nature of
such printing material.
(14) Newspapers Full Powers. As in column 3.

Periodicals and
Books.
(15) Uniform and Full Powers, provided that the As in column 3.

Liveries. purchase of uniforms and liveries
shall be made subject to the
prescribed scales and prices.
(16) Rent of (i) Full powers to incur expenditure As in column 3. (1)In sanctioning rent,
Residential from within the sanctioned budget merits and local
Buildings. grant as per prescribed rental conditions in each case
ceiling and grant one year advance will be kept in mind.
payment of rent during the lease
period and subject to availability of (2) Powers at (i) and (ii)
funds. in Column 3 may be
exercised only in the
case of government
servants who are entitled
to provision of residential
accommodation under
any general or specific
orders.
(17) Training Full powers. As in column 3.

Domestic.
(18) Payment to Full powers. As in column 3.

Government
Departments for
services rendered
(19) Fees to Law Full powers, in consultation with As in column 3.

Officers Law Division.
(20) Advertising Full powers, subject to prescribed As in column 3.
Page 7 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
and Publicity. conditions.
(21) Conferences Full powers, in accordance with As in column 3.

/ Seminars / prescribed conditions.
workshops /
Symposia
(22) Unforeseen Rupees 100,000 (One Hundred Rupees 50,000

Expenditure. Thousand) (Rupees Fifty
Thousand)
Employees
Retirement
Benefits
Transfers
(23) Entertainmen (i) For light refreshment not As in (i) of column 3. Welcome or farewell
t. exceeding Rupees 30 (Rupees receptions, lunches and
Thirty) per head at meetings dinners to Government
convened for official business. functionaries should not
Decision to incur such expenditure be arranged at the
will be taken only by officers of expense of public
and above the status of Joint exchequer.
Secretary.
(ii) For receptions, lunches and (a Notwithstanding the
dinners: up to Rupees 40,000 provisions of para 8 (c) of
(Rupees Forty Thousand) in each this O.M. the power at
case for Ministries / Divisions (ii) and (iii) above shall
subject to the condition that per not be delegated by the
head expenditure including taxes Secretaries of
and soft drinks etc should not in administrative Ministries
any case exceed Rupees 1200 / Divisions to the officers
(Rupees Twelve Hundred). subordinate to them in
the Ministries / Divisions
(iii) For serving lunch boxes not and elsewhere.
exceeding Rupees 200 (Rupees
Two Hundred) per head in meeting (b) The expenditure
which are prolonged beyond involved shall be subject
office hours without break in the to availability of budget.
interest of Government work. No proposals for
reappropriation of funds
from the restricted heads
as mentioned at Sl. No 5
above and
Page 8 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
Supplementary Grant /
Technical
Supplementary Grant
shall be entertained by
Finance Division.
Expenditure on
Acquiring of
Physical Assets.
(24) Purchase of Full powers, subject to observance As in column 3.

Building, of prescribed conditions &
Computer instructions of Cabinet Division,
Equipment, regarding purchase of transport.
Commodity
purchases (Cost of
State), Other
Stores and Stocks,
Transport, Plant
and Machinery,
Furniture &
Fixture and
purchase of Other
Assets.
Repair &
Maintenance
(25) Transport Rupees 100,000 (Rupees One As in column 3.

Hundred Thousand) at any one
time to one or any number of
vehicles used by the Ministry /
Division.
(26) Machinery & Full powers subject to the As in column 3.
Equipment, prescribed conditions.
Furniture &
Fixtures and
Computer
Equipment.
8 Charges for Full powers. As in column 3.
remittance of pay
and or allowances
of establishment
by money order
Page 9 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
or by bank drafts,
other than leave
salary.
9 Powers to Full powers subject to restrictions As in column 3. Claims of government

sanction under paras 125 and 126 of GFR servants to arrears of pay
investigation of Volume I. and allowances or
claims of increments, or in respect
government of any underpayments,
servants to arrears which have been
of pay, allowed to remain in
allowances, etc. abeyance for a period
exceeding one year may
not be investigated by an
Accountant General,
except under the special
orders of the competent
authority, as vested
under para 124 of GFR
Volume I.
10 Fixation of initial Powers to grant not more than six As in column 3. Six advance increments
pay by grant of premature increments for the initial can also be allowed to
premature fixation of pay subject to the those nominees of the
increments in following conditions: FPSC who are already in
cases of first government service over
appointment (a) In cases of persons appointed and above minimum of
under through the FPSC, premature the respective pay scale
government of increments should be granted, on to which they are
persons not the recommendations of the FPSC, appointed and not over
already in the and in consideration of the fact that and above their
service of the suitable persons of requisite protected pay under FR.
Federal, or a qualifications are not available in 22.
Provincial the minimum pay of the post.
Government.
(b) No premature increments
should be granted in cases of
adhoc appointments in
anticipation of FPSCs
recommendations.
(c) In posts where appointment is

not made through FPSC, premature
increments should be granted only
Page 10 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
after the appointing authority
certifies that suitable persons of
requisite qualifications are not
available on the minimum of the
sanctioned pay scale of the posts.
11 Fixation of initial Power to fix the initial pay in the As in column 3. In case where the initial
pay of an time scale of the new post at the pay in the time scale of
officiating stage at which it would have been a new post is fixed in
government fixed under the rules if the exercise of these powers,
servant on officiating pay in respect of the old the government servant
appointment to post was the substantive pay, of the will, for the purposes of
another post in a government servant provided that:- subsequent drawls of pay
time scale of pay. in that post (and for these
purposes only), be
(a) the government servant treated as if the
concerned has held that post for a government servant were
period of three years continuously holding a lien on the old
(including period of leave) or post.
would have held it for that period if
not appointed to the other post;
and
(b) the appointing authority

certifies that the government
servant was not officiating in a
leave or short term vacancy
(sanctioned for less than one year)
and was not likely to revert to a
lower post at least for the period
during which he/she holds the new
post.
12 Sanction to the Full powers upto the level of As in column 3. The power will be
undertaking of Section Officer and equivalent. exercised subject to the
work for which an The amount should not exceed condition that the
honorarium is one months pay of the government relevant rules and policy
offered and the servant concerned on each instructions issued by the
grant of occasion. In the case of recurring Finance Division from
acceptance of an honoraria, this limit applies to the time to time are duly
honorarium. total of recurring payments made observed and that
to an individual in a financial year. the grant of honorarium
is not used as a device to
compensate a
Page 11 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
government servant for
special pay etc. not
admissible under the
rules. No expenditure
should be incurred on
honoraria in excess of
the specific provision
made for this purpose
In the sanctioned budget
grant and that if
expenditure in cases of
such provision becomes
necessary at same stage,
prior concurrence of the
Financial Adviser shall
be necessary before such
expenditure is incurred.
Notwithstanding the
provisions of para 8 (c) of
this O.M. this power
shall not be delegated by
the Secretaries of
administrative Ministries
/ Divisions and Heads of
Departments to the
officers subordinate to
them in Ministries /
Divisions and
Departments.
13 Sanction of Full powers, in accordance with As in column 3.

honoraria to approved rates or scales.
government
servants in
connection with
departmental
examinations in
accordance with
the rules.
14 Relaxation of the (i) Where no TA advance was As in column 3.

prescribed time drawn: Full powers.
limit for
Page 12 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
submission of TA (ii) Where T.A advance was drawn:
Bill. TA adjustment bill should be
submitted within one year of the
date of performance of journey by
the government servant, failing
which the advance will be
recovered.
15 Relaxation of the Full powers, subject to the As in column 3.

prescribed time following conditions:
limit where the (i) Instructions contained in
family of Government Decision No. 15
transferred under S.R. 116 are duly observed.
government
servant could not (ii) Where advance of TA had been
join within one drawn in respect of the family
year due to members and the family did not
shortage of accompany the government
accommodation, servant, the advance would be
education of refunded within one year.
children or on
medical or
compassionate
grounds.
16 Relaxation of the Full powers provided that the As in column 3.

prescribed time family performed the journey after
limit in respect of the transfer orders for the
a member of the government servant were issued.
family of a
transferred
government
servant preceding
him.
17 Relaxation of Full powers, subject to the As in column 3.

prescribed time adjustment of TA advance within
limit where the twelve months.
family could not
follow a
government
servant granted
leave travel
concession within
Page 13 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
the prescribed
period of one
month on medical
grounds or due to
private affairs.
18 Grant of Full Power, subject to the

permission for the condition that the family precedes
family to precede the government servant after the
a government formal sanction of leave.
servant granted
leave travel
concession.
19 Grant of daily Full powers. As in column 3.

allowance for
compulsory halt
due to dislocation
of
communications.
20 Grant of Full powers. As in column 3. As prescribed under

extraordinary Revised Leave Rules,
leave to 1980.
temporary
government
servants upto one
year for reasons
beyond their
control.
21 Grant of leave Full powers to the extent covered As in column 3. In terms of Item No. 8 of
terms to by model rules laid down in the standard terms and
employees Appendix-10 to FR & SR Volume conditions laid down
appointed on II. vide Establishment
contract. Divisions O.M. No.
10/52/95-R-2, dated 18-
7-1996.
22 Grant of special Full powers provided that the As in column 3.

disability leave. disability manifests itself within
three months after the occurrence
of its cause.
Page 14 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
Powers Delegated to
Departments
1 2 3 4 5
23 Grant of advance Full Powers, subject to the As in column 3.
to government condition that advances will be
servants from allowed in a manner that only one
various provident advance will remain outstanding at
funds. one time.
24 Permission to Power to postpone recovery of As in column 3.

postpone advance for a period not exceeding
recovery of two years.
advance drawn
from the GP Fund
for a specified
period.
25 Grant of advance Full powers subject to the As in column 3.

for the purchase production of surety bond and
of Motor fulfilment of other conditions
Car/Motor Cycle prescribed by the rules.
to temporary
government
servants.
26 Relaxation of the Full powers to raise the limit upto As in column 3.

time limit of one six months.
month within
which purchase
of conveyance
should be
completed.
The rules regulating the efficiency, discipline and removal from service of civil servants are
given below:
GOVERNMENT SERVANTS (EFFICIENCY AND DISCIPLINE) RULES, 1973
In exercise of the powers conferred by section 25 of the Civil Servants Ordinance, 1973
(No. XIV of 1973), the President is pleased to make following rules, namely:
1. Short title, commencement and application.These rules may be called the

Government Servants (Efficiency and Discipline) Rules, 1973.
Page 15 of 26
APPENDIX VII
(SEE PARAGRAPH 112)
(2) They shall come into force at once and shall apply to every civil servant.
2. Definitions.In these rules, unless the context otherwise requires,

(1) "accused" means a Government servant against whom action is taken under
these rules;
(2) "authority" means the appointing authority prescribed in rule 6 of the Civil
Servants (Appointment, Promotion and Transfer) Rules, 1973:
Provided that in the case of disciplinary proceedings already initiated against a

Government servant before 14th June 2000, the powers of authority shall be
exercised by the officer designed as such before the aforesaid date:
(3) "authorised officer" means an officer authorised by the authority to perform
functions of an authorised officer under these rules or, if no officer is so
authorised, the authority;
(4) "misconduct" means conduct prejudicial to good order or service discipline or
contrary to Government Servants (Conduct) Rules, 1964 or unbecoming of an
officer and, a gentleman and includes any act on the part of a Government
servant to bring or attempt to bring political or other outside influence directly
or indirectly to bear on the Government or any Government officer in respect of
any matter relating to the appointment, promotion, transfer, punishment,
retirement or other conditions of service of a Government servant; and
(5) "penalty" means a penalty which may be imposed under these rules.
3. Grounds for penalty.-Where a Government servant, in the opinion of the

authority
(a) is inefficient or has ceased to be efficient; or
(b) is guilty of misconduct; or
(c) is corrupt, or may reasonably be considered corrupt because
(i) he is, or any of his dependents or any other person through him or on his behalf is, in
possession (for which he cannot reasonably account) of pecuniary resources or of
property disproportionate to his known sources of income; or
(ii) he has assumed a style of living beyond his ostensible means; or
(iii) he has persistent reputation of being corrupt; or
(d) is engaged, or is reasonably suspected of being engaged, in subversive activities, or is

reasonably suspected of being associated with others engaged in subversive activities or is
guilty of disclosure of official secrets to any unauthorised person, and his retention in service
is, therefore prejudicial to national security, the authority may impose on him one or more
penalties.
4. Penalties.(1) The following are the minor and major penalties, namely
(a) Minor Penalties:

(i) censure;
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(ii) withholding, for a specific period, promotion or increment, otherwise than for
unfitness for promotion or financial advancement in accordance with the rules or orders
pertaining to the service or post;
(iii) stoppage, for a specific period, at an efficiency bar in the time-scale, otherwise than
for unfitness to cross such bar;
(iv) recovery from pay of the whole or any part of any pecuniary loss caused to
Government by negligence or breach of orders;
(b) Major Penalties:

(i) reduction to a lower post or time-scale, or to a lower stage in a time-scale;
(ii) compulsory retirement;
(iii) removal from service; and
(iv) dismissal from service.
(2) Removal from service does not, but dismissal from service does, disqualify for
future employment.
(3) In this rule, removal or dismissal from service does not include the discharge of a
person
(a) appointed on probation, during the period of probation, or in accordance with the
probation or training rules applicable to him; or
(b) appointed, otherwise than under a contract, to hold a temporary appointment, on
the expiration of the period of appointment; or
(c) engaged under a contract in accordance with the terms of the contract.
5. Inquiry Procedure.(1) The following procedure shall be observed when a

Government servant is proceeded against under these rules:
(i) In case where a Government servant is accused of subversion, corruption or
misconduct, the authorised officer may require him to proceed on leave or, with the
approval of the authority suspend him, provided that any continuation of such leave or
suspension shall require approval of the authority after every three months.
Provided further that where the authority is President or Prime Minister, the
powers of the authority under this clause shall be exercised by the Secretary,
Establishment Division.
(ii) The authorised officer shall decide whether in the light of facts of the case or the
interests of justice an inquiry should be conducted through an Inquiry Officer or Inquiry
Committee. If he so decides, the procedure indicated in rule 6 shall apply.
(iii) If the authorised officer decides, that it is not necessary to have an inquiry
conducted through an Inquiry Officer or Inquiry Committee, he shall
(a) by order in writing, inform the accused of the action proposed to be taken in
regard to him and the grounds of the action; and
(b) give him a reasonable opportunity of showing cause against that action:
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Provided that no such opportunity shall be given where the authority is satisfied
that in the interest of the security of Pakistan or any part thereof it is not expedient to
give such opportunity.
(iii) On receipt of the report of the Inquiry Officer or Inquiry Committee or, where no
such officer or Committee is appointed, on receipt of the explanation of the accused, if
any, the authorised officer shall determine whether the charge has been proved. If it is
proposed to impose a minor penalty he shall pass orders accordingly. If it is proposed to
impose a major penalty, he shall forward the case to the authority along with the charge
and statement of allegations served on the accused, the explanation of the accused, the
findings of the Inquiry Officer or Inquiry Committee, if appointed, and his own
recommendations regarding the penalty to be imposed. The authority shall pass such
orders as it may deem proper.
(2) The exercise of powers under clauses (i) and (iv) of sub-rule (1) by the authorised
officers in the Pakistan Missions abroad shall, unless already so provided, always be subject to
the approval of the authority.
6. Procedure to be observed by the Inquiry Officer and Inquiry Committee. Where

an Inquiry Officer or Inquiry Committee is appointed, the authorised Officer shall
(1) Frame a charge and communicate it to the accused together with statement of
the allegations explaining the charge and of any other relevant circumstances which are
proposed to be taken into consideration.
(2) Require the accused within a reasonable time, which shall not be less than
seven days or more than fourteen days from the day the charge has been communicated to
him, to put in a written defence and to state at the same time whether he desires to be heard in
person.
(3) The Inquiry Officer or the Committee, as the case may be, shall enquire into the
charge and may examine such oral or documentary evidence in support of the charge or in
defence of the accused as may be considered necessary and the accused shall be entitled to
cross-examine the witnesses against him.
(4) The Inquiry Officer or the Committee, as the case may be, shall hear the case
from day to day and no adjournment shall be given except for reasons to be recorded in
writing. However, every adjournment, with reasons therefor shall be reported forthwith to the
authorized officer. Normally no adjournment shall be for more than a week.
(5) Where the Inquiry Officer or the Committee, as the case may be, is satisfied that
the accused is hampering, or attempting to hamper, the progress of the enquiry he or it shall
administer a warning, and if thereafter he or it is satisfied that the accused is acting in disregard
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of the warning, he or it shall record a finding to that effect and proceed to complete the
enquiry in such manner as he or it thinks, best suited to do substantial justice.
(6) The Inquiry Officer or the Committee, as the case may be, shall within ten days
of the conclusion of the proceedings or such longer period as may be allowed by the
authorized officer, submit his or its findings and the ground thereof to the authorized officer.
6-A. Revision.(1) Subject to sub-rule (2), the authority may call for the record of any
case pending before, or disposed of by, the authorized officer and pass such order in relation
thereto as it may deem fit; (2) No order under sub-rule (1) shall be passed in respect of an
accused unless the authorized officer to be designated by the authority has informed him in
writing of the grounds on which it is proposed to make the order and has been given an
opportunity of showing cause against it, including an opportunity of personal hearing if
requested by the accused or is otherwise necessary in the interest of justice, in particular, when
the authority contemplates to pass an order adverse to the interest of the accused: Provided
that no such opportunity shall be given where the authority, for reasons to be recorded in
writing, is satisfied that, in the interest of security of Pakistan or any part thereof, it is not
expedient to give such an opportunity.
7. Powers of Inquiry Officer and Inquiry Committee.(1) For the purpose of an

inquiry under these rules, the Inquiry Officer and the Inquiry Committee shall have the powers
of a civil court trying a suit under the Code of Civil Procedure, 1908 (Act V of 1908), in respect
of the following matters, namely:
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) issuing commissions for the examination of witnesses or documents.
(2) The proceedings under these rules shall be deemed to be judicial proceeding
within the meaning of sections 193 and 228 of the Pakistan Penal Code (Act XLV of 1860).
8. Rule 5 not to apply in certain cases.Nothing in rule 5 shall apply to a case
(a) where the accused is dismissed or removed from service or reduced in rank, on the
ground of conduct which has led to a sentence of fine or of imprisonment; or (b) Where the
authority competent to dismiss or remove a person from service, or to reduce a person in rank,
is satisfied that, for reasons to be recorded in writing by that authority, it is not reasonably
practicable to give the accused an opportunity of showing cause.
8-A. Action in respect of Government servant required to proceed on leave.If a

Government servant proceeding on leave in pursuance of an order under sub-rule (1) of rule 5
is not dismissed, removed from service, reduced in rank or compulsory retired, he shall be
required to rejoin duty and the period of such leave shall be treated as duty on full pay.
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9. Procedure of inquiry against government servants serving in Provincial

Governments or working on deputation outside their department or service to which they
belong.When a government servant, to whom these rules apply, is serving under a Provincial
government or in a department, outside the department or service to which he belongs, or in a
statutory organization, corporate body, or local authority, and the borrowing authority wants
to initiate disciplinary proceedings against such government servant under these rules, the
borrowing authority shall forward to the concerned lending authority a report with supporting
documents, on the basis of which disciplinary proceedings are proposed, and if considered
necessary, it may with the approval of the lending authority place him under suspension or
send him on forced leave. On receipt of report from the borrowing authority, the lending
authority shall take action as prescribed by these rules.
10. Appeal.A person on whom a penalty is imposed shall have such right of appeal
as may be prescribed under the Civil Servants (Appeal) Rules, 1977:
Provided that, where the penalty is imposed by order of the President, there shall be no
appeal but the person concerned may apply for review of the order.
10-A. Appearance of Counsel.No party to any proceedings under these rules before
the authority, the authorised officer, and Inquiry Officer or an Inquiry Committee shall be
represented by an advocate.
11. Repeal.The Government Servants (Efficiency and Discipline) Rules, 1960 in

their application to the Government servants to whom these rules apply and the Civilian
Employees in Defence Services (Classification, Control and Appeal) Rules, 1961 are hereby
repealed but the repeal thereof shall not affect any action taken or anything done or suffered
thereunder.
REMOVAL FROM SERVICE (SPECIAL POWERS) ORDINANCE, 2000
An ordinance to provide for dismissal, removal, compulsory retirement from service

and reduction to lower post or pay scale of certain persons from Government service and
corporation service;
WHEREAS in view of prevailing circumstances it is expedient and necessary and in the

public interest and further for good governance to provide for measures, inter alia, dismissal,
removal etc., of certain persons from Government service and corporation service as
hereinafter stated;
AND WHEREAS it is necessary to provide for speedy disposal of such cases and for
matters connected therewith or ancillary thereto;
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AND WHEREAS the National Assembly and the Senate stand suspended in pursuance
of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional
Constitution Order No.1 of 1999;
AND WHEREAS the President is satisfied that circumstances exist which render it
necessary to take immediate action;
NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth

day of October, 1999, and the Provisional Constitution Order No.1 of 1999, as well as Order
No.9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the
Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance:
1. Short title, extent, commencement and application. (1). This Ordinance may be
called the Removal from Service (Special Powers) Ordinance, 2000.
(2) It extends to the whole of Pakistan.
(3) It shall come into force at once.
(4) It shall apply to persons in Government service and corporation service.
2. Definitions.In this Ordinance, unless there is anything repugnant in the subject or

context
(a) competent authority means the Prime Minister and where, in relation to any
person or class or persons, the Prime Minister authorizes any officer or authority, not being
inferior in rank to the appointing authority prescribed for the post held by the person against
whom action is proposed to be taken, to exercise the powers of competent authority under this
Ordinance, that officer or authority, and in relation to an employee of a Court or Tribunal
functioning under the Federal Government, the appointing authority or the Chairman or
Presiding Officer of the Court or the Tribunal.
(b) misconduct includes conduct prejudicial to good order or service discipline or
conduct unbecoming of an officer and a gentleman or involvement or participation for gain
either directly or indirectly in industry, trade or speculative transactions or abuse or misuse of
the official position to gain undue advantage or assumption of financial or other obligations to
private institutions or persons such as may cause embarrassment in the performance of official
duties or functions;
(c) person in corporation service means every person in the employment of a
corporation, corporate body, authority, statutory body or other organizations or institutions set
up, established, owned, managed or controlled by the Federal Government, or by or under
any law for the time being in force or a body or organization in which the Federal Government
has a controlling share or interest and includes the Chairman and the Managing Director, and
the holder of any other office therein; and
(d) person in Government service includes every person who is a member of an
All-Pakistan Service or of a Civil Service of the Federation or who holds a civil post in
connection with the affairs of the Federation or any employees serving in any Court or
Tribunal set up or established by the Federal Government but does not include a Judge of the
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Supreme Court or of a High Court or Federal Shariat Court or any Court subordinate to the
High Court, or any employee thereof.
3. Dismissal, removal and compulsory retirement etc. of certain persons in

Government or corporation service etc.- (1) Where, in the opinion of the competent
authority, a person in Government or corporation service, is
(a) inefficient, or has ceased to be efficient for any reason; or is guilty of being habitually
absent from duty without prior approval of leave; or
(b) guilty of misconduct; or
(c) corrupt, or may reasonably be considered as corrupt, because
(i) he or any of his dependents or any other person, through him or on his behalf, is
in possession of pecuniary source or of property, for which he cannot reasonably
account for, and which are disproportionate to his known resources of income;
or
(ii) he has assumed a style of living beyond his known sources of income; or
(iii) he has a persistent reputation of being corrupt; or
(iv) he has entered into plea bargaining under any law for the time being in force
and has returned the assets or gains acquired through corruption or corrupt
practices voluntarily; or
(d) engaged, or is reasonably believed to be engaged, in subversive activities, and his

retention in service is prejudicial to national security or he is guilty of disclosure of
official secrets to any unauthorized person; or
(e) found to have been appointed or promoted on extraneous grounds in violation of law
and the relevant rules.
the competent authority, after inquiry by the Inquiry Officer or the Inquiry Committee
appointed under section 5, may, notwithstanding anything contained in any law or the terms
and conditions of service of such person, by order in writing dismiss or remove such person
from service, compulsorily retire from service or reduce him to lower post or pay scale, or
impose one or more minor penalties as prescribed in the Government Servants (Efficiency &
Discipline) Rules, 1973.
(2) Before passing an order under sub-section (1), the competent authority shall,
(a) by order in writing, inform the accused of the action proposed to be taken in regard to
him and the grounds of the action; and
(b) give him a reasonable opportunity of showing cause against that action within seven
days or within such extended period as the competent authority may determine;
Provided that no such opportunity shall be given where the competent authority is
satisfied that in the interest of security of Pakistan or any part thereof it is not expedient to give
such opportunity:
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Provided further that no such opportunity shall be given where the accused is dismissed
under clause (a) of sub-section(2) of section(3)(a) or where the competent authority is satisfied
for reasons to be recorded in writing that it is not reasonably practicable to give the accused an
opportunity of showing cause.
(3) The dismissal or removal or premature retirement from service or reduction to

lower post or pay scale of a person under sub-section (1) shall not absolve such person from
liability to any punishment to which he may be liable for an offence under any law committed
by him while in service.
3A. Procedure in case of conviction by a court of law. (1) Where a person in

Government service or in Corporation Service on conviction by a court of law is sentenced to
imprisonment or fine, the competent authority shall examine the facts and the grounds on
which the order convicting such person was passed by a court of law.
(2) Where on examination the competent authority finds that order of imprisonment or
fine is based on
(a) established charges of corruption or moral turpitude it shall pass order of dismissal from
service of the delinquent person in Government service or in corporation service to be
effective from the date of his conviction by a court of law; and
(b) charges other than corruption or moral turpitude it may, in the light of the facts and
circumstances of the case, decide as to whether it is a fit case for taking departmental
action under this Ordinance and if it so decides it may, subject to the provisions of sub-
section (2) of section 3, impose any penalty authorized by this Ordinance as it may
deem fit in the circumstances of the case.
4. Suspension.A person against whom action is proposed to be taken under sub-

section (1) of Section 3 may be placed under suspension with immediate effect if, in the
opinion of the competent authority, suspension is necessary or expedient:
Provided that the competent authority may, in an appropriate case, for reasons to be
recorded in writing, instead of placing such person under suspension, require him to proceed
on such leave as may be admissible to him from such date as may be specified by the
competent authority.
5. Power to appoint an Inquiry Officer or Inquiry Committee.(I) Subject to the

provisions of sub-section (2), the competent authority shall, before passing an order under
section 3, appoint an Inquiry Officer or Inquiry Committee to scrutinize the conduct of a
person in Government service or a person in corporation service who is alleged to have
committed any of the acts or omissions specified in section 3. The Inquiry Officer or, as the
case may be, the Inquiry Committee shall
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(a) communicate to the accused the charges and statement of allegations specified in the
order of inquiry passed by the competent authority;
(b) require the accused within seven days from the day the charge is communicated to him
to put in a written defence;
(c) enquire into the charge and may examine such oral or documentary evidence in
support of the charge or in defence of the accused as may be considered necessary and
the accused shall be entitled to cross-examine the witnesses against him; and
(d) hear the case from day to day and no adjournment shall be given except for special
reasons to be recorded in writing and intimated to the competent authority.
(2) Where the Inquiry Officer or as the case may be, the Inquiry Committee is
satisfied that the accused is hampering, or attempting to hamper, the progress of the inquiry he
or it shall record a finding to that effect and proceed to complete the inquiry in such manner as
he, or it, deems proper in the interest of justice.
(3) The Inquiry Officer or, as the case may be, the Inquiry Committee shall submit
his, or its, findings and recommendations to the competent authority within twenty-five days of
the initiation of inquiry.
(4) The competent authority may dispense with the inquiry under sub-section (1) if it
is in possession of sufficient documentary evidence against the accused, or for reasons to be
recorded in writing, it is satisfied that there is no need of holding an inquiry.
(5) Where a person who has entered into plea bargaining under any law for the time
being in force, and has returned the assets or gains acquired through corruption or corrupt
practices voluntarily, the inquiry shall not be ordered:
Provided that show cause notice shall be issued on the basis of such plea bargaining to
such person informing of the action proposed to be taken against him and the grounds of such
action requiring him to submit reply within fifteen days of the receipt of the notice. On receipt
of the reply, the competent authority may pass such orders as it may deem fit.
6. Powers of the Inquiry Officer or Inquiry Committee. The Inquiry Officer or

Inquiry Committee shall have power
(a) to summon and enforce attendance of any person and examine him on oath;
(b) to require the discovery and production of any document;
(c) to receive evidence on affidavits; and
(d) to record evidence.
7. Procedure to be followed by the Inquiry Officer or Inquiry Committee.The

Inquiry Officer or Inquiry Committee shall, subject to any rules made under this Ordinance,
have power to regulate its own procedure for the fixing of place and time of its sitting and
deciding whether to sit in public or in private, and in the case of corporate Committee, to act
notwithstanding the temporary absence of any of its members.
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8. Order to be passed upon a finding.Every finding recorded by the Inquiry Officer or,
as the case may be Inquiry Committee under section 5 shall, with the recommendation
provided for in that section, be submitted to the competent authority and the competent
authority may pass such orders thereon as it may deem proper in accordance of the provisions
of this Ordinance.
9. Representation.(1) A person on whom a penalty is imposed under section 3,

may, within fifteen days from the date of communication of the order prefer a representation to
the Prime Minister for such officer or authority as the Prime Minister may designate:
Provided that where the order has been made by the Prime Minister such person may,
within the aforesaid period, submit a representation to the President.
(2) The President, the Prime Minister, or an officer or authority, as may be

designated for the purpose by the Prime Minister, may, on consideration of the representation,
and any other relevant material, confirm, set aside, vary or modify the order in respect of
which such representation is made.
10. Appeal. Notwithstanding anything contained in any other law for the time being
in force, any person aggrieved by any final order under section 9 may, within thirty days of the
order, prefer an appeal to the Federal Service Tribunal established under the Service Tribunals
Act, 1973 (LXX of 1973):
Provided that where a representation has been preferred under section 9 but no
decision has been received by, or communicated to, the applicant or, as the case may be,
petitioner, within a period of sixty days of its submission to the prescribed authority, he may
prefer appeal to the Service Tribunal within thirty days of the expiry of the aforesaid period.
11. Ordinance to override other laws.The provisions of this Ordinance shall have
effect notwithstanding anything to the contrary contained in the Civil Servants Act, 1973 (LXXI
of 1973), and the rules made thereunder and any other law for time being in force.
12. Proceedings under this Ordinance. All proceedings initiated on the

commencement of this Ordinance in respect of matters and persons in service provided for in
this Ordinance shall be governed by the provisions of this Ordinance and rules made
thereunder.
Provided that the Federal Government may, by notification in the official gazette,
exempt any class or classes of employees of a Corporation, a corporate body, authority,
statutory body or other organization or institution set up, established, owned, managed or
controlled by it or a body or organization in which it has a controlling share or interest from
the provisions of this Ordinance and such class or classes of employees shall, notwithstanding
anything contained in this Ordinance, be proceeded against and dealt with under the laws and
rules applicable to such employees before the commencement to this Ordinance.
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13. Pending proceedings to continue.For the removal of doubts, it is hereby

provided that all proceedings pending immediately before the commencement of this
Ordinance against any person whether in Government service or corporation service under the
Civil Servants Act, 1973 (LXXI of 1973) and rules made thereunder, or any other law or rules,
shall continue under the said laws and rules, and as provided thereunder.
14. Pensionary benefits, etc.Notwithstanding anything contained in this Ordinance

the payment of pension or other benefits to a person retired or reduced to a lower post or pay
scale under this Ordinance shall, if admissible, be regulated in accordance with the law for the
time being in force relating thereto.
14A. Indemnity.No suit, prosecution or other legal proceedings shall lie against the
competent authority or an officer or authority authorized by it for any thing which is in good
faith done or intended to be done under this Ordinance or the rules, instructions or directions
made or issued thereunder.
14B. Jurisdiction barred.Save as provided under this Ordinance, no order made or

proceedings taken under this Ordinance, or the rules made thereunder by the competent
authority or any officer or authority authorized by it shall be called in question in any Court
and no injunction shall be granted by any Court in respect of any decision made or
proceedings taken in pursuance of any power conferred by, or under, this Ordinance, or the
rules made thereunder.
15. Power to make rules.The Federal Government may, by notification in the official
Gazette, make rules for carrying out the purposes of this Ordinance.
16. Removal of difficulties.If any difficulty arises in giving effect to any of the
provisions of this Ordinance, the President may make such Order, not inconsistent with the
provisions of this Ordinance, as may appear to him to be necessary for the purpose of
removing the difficulty.
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(SEE PARAGRAPH 113)
AUDITOR GENERAL'S (FUNCTIONS, POWERS AND TERMS AND CONDITIONS OF

SERVICE) ORDINANCE, 2001
F. No. 2 (l)/2001-Pub.The following Ordinance made by the President is hereby

published for general information:
Ordinance No. XXIII of 2001
An Ordinance
to determine the terms and conditions of service, the term of office and the powers, and
functions of the Auditor-General of Pakistan
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 and for
matters connected therewith or incidental thereto;
And whereas the National Assembly and the Senate stand suspended in
pursuance of the Proclamation of Emergency, of the fourteenth day of October. 1999,
and the Provisional Constitution Order No. 1 of 1999; and whereas the President is
satisfied that circumstances exist which render it necessary to take immediate action;
Now, THEREFORE, in pursuance of the Proclamation of Emergency of the

fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999,
read with the Provisional Constitution (Amendment) Order No. 9 of 1999 and in
exercise of all powers enabling him in that behalf, the President of the Islamic Republic
of Pakistan is pleased to make and promulgate the following Ordinance:
1. Short title, extent and commencement.(1) This Ordinance may be called the
Auditor General's (Functions, Powers and Terms and Conditions of Service) Ordinance,
2001.
1. It extends to the whole of Pakistan.
2. It shall come into force on the first day of July, 2001.
2. Definitions.1.In this Ordinance, unless there is anything repugnant in the

subject or context,
a. "accounts" in relation to commercial undertakings of a Government, includes
trading, manufacturing and profit and loss accounts and balance sheets and
other subsidiary accounts;
b. "Auditor-General" means the Auditor-General of Pakistan appointed under
Article. 168 of the Constitution of the Islamic Republic of Pakistan;
c. "Controller General of Accounts" means the Controller General of Accounts
appointed under the Controller General of Accounts (Appointment, Functions
and Powers) Ordinance, 2001;
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d. "regulations" means regulations made under this Ordinance; and

e. "rules" means rules made under this Ordinance.
3. Salary, pension, etc.- The salary, pension and other terms and conditions of
service of the Auditor General shall be as provided in the Schedule to this Ordinance.
4. Term of office The Auditor-General shall, unless he sooner resigns or is

removed from office in accordance with the Constitution, hold office for a fixed term of
five years from the date on which he assumes such office or he attains the age of sixty-
five years whichever is earlier.
ExplanationFor the purpose of this section the term of five years in respect of
the Auditor-General holding office immediately before the commencement of this
Ordinance shall be computed from the date on which he had assumed office.
5. Resignation.The Auditor-General may, at any time, by writing under his hand

addressed to the President resign his office.
6. Leave.(1) The Auditor-General may be granted leave on such terms and

conditions as the President may by order published in the official Gazette, prescribe.
(2) The power to grant or refuse leave to the Auditor-General, and revoke or
curtail leave granted to him, shall vest in the President.
7. Auditor-General to certify accountsThe Auditor-General shall, on the basis of

such audit as he may consider appropriate and necessary, certify the accounts,
compiled and prepared by Controller General of Accounts or any other person
authorized in that behalf, for each financial year, showing under the respective heads
the annual receipts and disbursements for the purpose of the Federation of each
Province and of each district, and shall submit the certified accounts with such notes,
comments or recommendations as he may consider necessary to the President or the
Governor of a Province or the designated District Authority, as the case may be.
8. Provisions relating to Audit.The Auditor-General shall
a. audit all expenditure from the Consolidated Fund of the Federation and of each
Province and to ascertain whether the 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. audit all transactions of the Federation and of the Provinces relating to Public
Accounts;
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c. audit all trading, manufacturing, profit and loss accounts and balance sheets and
other subsidiary accounts kept by Order of the President or of the Governor of a
Province in any Federal or Provincial department; and
d. audit, subject to the provisions of this Ordinance, the accounts of any authority
or body established by the Federation or a Province, and in each case to report
on the expenditure, transactions or accounts so audited by him.
9. Audit of receipts and expenditure of holders of authorities, substantially financed

by loans and grants. Where any body or authority is substantially financed by loans
or grants from Consolidated Fund of Federal Government or of any Province or of any
district, the Auditor-General shall, subject to the provisions of any law for the time
being in force applicable to the body or authority, as the case may be, audit the
accounts of that body or authority.
Explanation.Where the loans or grants to a body or authority from the

Consolidated Fund of Federal Government or of any Province or of any district in a
financial year is not less than five million rupees and the amount of such grant or loan
is not less than fifty per cent of the total expenditure of that body or authority such body
or authority shall be, deemed, for the purposes of this section, to be substantially
financed by such loans or grants as the case may be.
10 Auditor-General to give information and undertake studies, etc. The Auditor-

General shall, in so far as the accounts enable him so to do give to the Federal
Government, the Provincial Governments and the District Government, as the case may
be, such information and to undertake such studies and analysis as they may, from time
to time, require.
11. Functions of Auditor-General in the case of grants or loans given to other

authorities or bodies.- (1) Where any grant or loan is given for any specific purpose
from the Consolidated Fund of Federal Government or of any Province or of any district
to any authority or body, not being a foreign State or international organization, the
Auditor-General may scrutinize the accounts by which the sanctioning authority
satisfies itself as to the fulfilment of the conditions subject to which such grants or loans
were given and for this purpose have the right of access, after giving reasonable
previous notice, to the books and accounts of that authority or body:
Provided that the President, the Governor of a Province or the authority of a

district, as the case may be, is of the opinion that it is not necessary to do so in the
public interest.
(2) While exercising the powers conferred on him by sub-section (1), the
Auditor-General shall not have right of access to the books and accounts of any
authority or body if the law, by or under which such authority or body has been
Page 3 of 11
APPENDIX VIII
(SEE PARAGRAPH 113)
established, provides for the audit or the accounts of such authority or body by an
agency other than the Auditor-General.
12. Audit of receipts of Federation or of Provinces or of districts. The Auditor-

General shall audit all receipts which are payable into the Consolidated Fund or Public
Account of the Federal Government and of each Province and in the accounts of each
district and to satisfy himself that all such receipts which are payable into the
Consolidated Fund, Public Account or any district account have been properly and
correctly deposited and rules and procedures relating to which receipts are being fully
observed and the systems are in place to ensure proper assessment and collection of
government receipts.
13. Audit on accounts of stores and stock.The Auditor-General shall have

authority to audit and report on the accounts of stores and stock kept in any office or
department of the Federation or of a Province or of a district.
14. Powers of Auditor-General in connection with audit of accounts. (1) The

Auditor-General shall, in connection with the performance of his duties under this
Ordinance, have authority
(a) to inspect any office of accounts, under the control of the Federation or of
a Province or of a district, including treasuries, and such offices responsible for the
keeping of initial or subsidiary accounts;
(b) to require that any accounts, books, papers and other documents which
deal with, or form, the basis of or otherwise relevant to the transactions to which his
duties in respect of audit extend, shall be sent to such place as he may direct for his
inspection; and
(c) to enquire or make such observations as he may consider necessary, and

to call for such information as he may require for the purpose of the audit.
(2) The officer incharge of any office or department shall afford all facilities
and provide record for audit inspection and comply with requests for information in as
complete a form as possible and with all reasonable expedition.
(3) Any person or authority hindering the auditorial functions of the Auditor
General regarding inspection of accounts shall be subject to disciplinary action under
relevant Efficiency and Discipline Rules, applicable to such person.
15. Audit of companies and corporations established in the public sector.---(1) The
Auditor General shall perform functions and exercise powers in relation to the audit
including supplementary audit of the accounts of the public sector companies in
accordance with the provisions of the Companies Ordinance, 1984 (XLVII of 1984).
Page 4 of 11
APPENDIX VIII
(SEE PARAGRAPH 113)
(2) The duties and powers of the Auditor General in relation to the audit of
the accounts of corporations (not being companies) established by, or under, law shall
be performed and exercised by him in accordance with the provisions of the respective
laws.
(3) The Governor of a Province or the district authority may, where he is of
opinion that it is necessary in the public interest so to do, request the Auditor General
to audit the accounts of a corporation established under provincial law and where such
request has been made, the Auditor-General shall audit the accounts of such
corporation and shall have, for the purposes of such audit, right of access to the books
and accounts of such corporation.
16. Audit of accounts of certain authorities or bodies. Save as otherwise provided,

in section 11 where the audit of the accounts of any body or authority has not been
entrusted to the Auditor-General by or under any law, he shall, if requested so to do by
President, or the Governor of a Province, as the case may be, undertake the audit of the
accounts of such body or authority and shall have, for the purposes of such audit, right
of access to the books and accounts of that body or authority.
17. Power to dispense with detailed audit.The Auditor-General may dispense

with, when circumstances so warrant, any part of detailed audit or any accounts or of
transactions and to apply such limited check in relation to such accounts or
transactions as he may determine.
18. Delegation of powers.Any power exercisable by the Auditor-General under

the provisions of this Ordinance, or any other law may be exercised by such officer of
his department as may be authorised by him in this behalf by general or special order.
19. Budgetary provisions.The Auditor-General shall have the full powers to incur
expenditures within the budgetary provisions.
20. Power to amend the Schedule.The Federal Government may, by notification

in the official Gazette, amend the Schedule so as to add any entry there to or modify or
omit any entry therein.
21. Power to make rules.-The President may by notification in the official Gazette
make rules for carrying out the purpose of this Ordinance.
22. Power to make regulationsThe Auditor-General may with the previous

approval of the Federal Government, by notification in the official Gazette, make such
regulations, not inconsistent with the provisions of this ordinance and the rules made
there under as he may consider necessary or expedient for carrying out the purpose of
this Ordinance.
Page 5 of 11
APPENDIX VIII
(SEE PARAGRAPH 113)
23. Repeal.The Pakistan (Audit and Accounts) Order. 1973 (P.O. 21 of 1973), is
hereby repealed.
Page 6 of 11
APPENDIX VIII
(SEE PARAGRAPH 113)
THE SCHEDULE
[See section 3]
PAY, ALLOWANCES AND PENSION
The Auditor-General shall be
(a) paid a salary which is twenty per cent higher than the maximum salary
payable to an officer in Basic Pay Scale 22;
(b) entitled to all such benefits including entitlement pertaining to travel, as

are admissible to a Minister of State ; and
(c) paid, for each completed year of service, a pension at the rate of twelve
thousand rupees per annum :
Provided, that a person entering into the office of Auditor- General of Pakistan
who was previously under Government service, shall stand retired from Government
service and shall be entitled to pension earned during that service;
Provided further that no provision herein contained shall have effect so as to

give a who, immediately before the date of assuming office as the Auditor-General, was
in the service of Government less favourable terms in respect of any of the matters a
foresaid than those to which he would be entitled as a member of the service to which
he belonged:
Provided also that the Auditor-General holding office immediately before the
commencement of this Ordinance may opt for the provisions of the Pakistan (Audit and
Accounts Order) 1973 (P.O. ,21. of 1973) pertaining to, pension, leave, retirement from
service, or entitlements if they are more favourable to him and provisions of the said
Order shall accordingly apply.
Page 7 of 11
APPENDIX VIII
(SEE PARAGRAPH 113)
CONTROLLER GENERAL OF ACCOUNTS (APPOINTMENT, FUNCTIONS AND

POWERS) ORDINANCE, 2001
F.No.2 (1) /2001-Pub. Islamabad, the 17th May, 2001
The following Ordinance made by the President is hereby published for general
information;-
ORDINANCE NO. XXIV of 2001
An Ordinance
to provide for separation of accounting functions and appointment of Controller
General of Accounts.
WHEREAS it is expedient to provide for separation of accounting functions and

appointment of Controller General of Accounts and for matters connected therewith or
incidental.
AND WHEREAS the National Assembly and the Senate stand suspended in
pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999,
and the Provisional Constitution Order No. 1 of 1999;
AND WHEREAS the President is satisfied that circumstances exist which render
it necessary to take immediate action;
NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the

fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999,
read with the Provisional Constitution (Amendment) Order No. 9 of 1999, and in
exercise of all powers enabling him in that behalf, the President of the Islamic Republic
of Pakistan is pleased to make and promulgate the following Ordinance;-
1. Short title, extent and commencement;- (1) This Ordinance may be called the
Controller General of Accounts (Appointment, Functions and Powers) Ordinance, 2001.
(2) It extends to the whole of Pakistan.
(3) It shall come into force on the first day of July, 2001.
2. Definitions;- In this Ordinance, unless there is anything repugnant in the subject

or context;-
Page 8 of 11
APPENDIX VIII
(SEE PARAGRAPH 113)
(a) appropriation accounts means; accounts relating to expenditure brought

into account during a financial year to several items specified in the schedules of
expenditure authenticated under the Budgetary Provisions Order, 2001 (Chief
Executives Order No. 6 of 2000);
(b) Auditor-General means the Auditor-General of Pakistan appointed under

Article 168 of the Constitution of the Islamic Republic of Pakistan;
(c) Controller General means the Controller General of Accounts appointed

under section 4; and
(d) Finance Accounts means the accounts exhibiting annual receipts and
disbursements as well as balances of assets and liabilities of the Federal Government as
on the thirtieth June of a financial year.
3. Transfer of accounting functions;- On the commencement of this Ordinance, the

Auditor-General shall, by order published in the official Gazette, transfer accounting
functions to the Controller General of Accounts.
4. Controller General of Accounts;- There shall be a Controller General of

Accounts who shall be appointed by the President from amongst the officers of the
Accounts Group and shall be a BPS 22 officer.
5. Functions of the Controller General:- The functions of the Controller General

shall be;-
(a) to prepare and maintain the accounts of the Federation, the Provinces
and district governments in such forms and in accordance with such methods and
principles as the Auditor-General may, with the approval of the President, prescribe
from time to time;
(b) to authorize payments and withdrawals from the Consolidated Fund and
Public Accounts of the Federal and Provincial Governments against approved
budgetary provisions after pre-audited checks as the Auditor-General may, from time to
time, prescribe;
(c) to prepare and maintain accounts of such organizations and authorities

established, set up or controlled by the Federation or Provinces as may be assigned to
him by the President or, as the case may be, the Governor of a Province;
(d) to lay down the principles governing the internal financial control for
Government departments in consultation with the Ministry of Finance and the
Provincial Finance departments as the case may be.
Page 9 of 11
APPENDIX VIII
(SEE PARAGRAPH 113)
(e) to render advice on accounting proceeding for new scheme, programmes

or activities undertaken by the Government concerned;
(f) to submit accounts compiled by him on any other person responsible in

that behalf, after the close of each financial year, to the Auditor-General, showing
under the respective heads, the annual receipts and disbursements for the purpose of
Federation and of each Province within the time-frame prescribed by the Auditor-
General;
(g) to provide, in so far as the accounts compiled by him permit, to the

Federal Government or, as the case may be, the Provincial
(h) develop and maintain an efficient system of pension, provident funds and
other retirement benefits in consultation with the concerned Government;
(i) to co-ordinate and ensure resolution of audit observation of the Audit

Department with the concerned departments; and
(j) to prescribe syllabus, standards and provide facilities for the training of
officers and staff under his administrative control.
6. Certain offices to work under the control of the Controller General:- (1) The
Controller General shall have such offices at the Federal, Provincial and district levels
and such officers working in these offices as may be notified for this purpose by the
Federal Government and the respective Provincial Government.
(2) Until such time the offices of the Controller General specified in sub-
section (1) are notified the following accounting organizations shall work under the
Controller General, namely:-
(a) the Accountant General of Pakistan Revenues and its sub-offices;
(b) the Military Accountant General and its sub-offices;
(c) the Offices of the Provincial Accountants General of each Province
and the offices subordinate to them;
(d) the Chief Accounts Officers of the departmentalized accounting
offices; and
(e) any other departmentalized accounting organizations as well as
their sub-offices.
(3) The Controller General shall be the administrative head of all the offices
subordinate to him with full authority for transfer and posting within his organization.
7. Reports:- From the accounts directly kept or maintained by him or by accounts
Page 10 of 11
APPENDIX VIII
(SEE PARAGRAPH 113)
officers subordinate to him, and from the accounts kept and maintained by other
entities, including self-accounting entities, the Controller General shall-
(a) prepare each year the appropriation and finance accounts and such other
accounts as may be prescribed by rules for submission to the Auditor-General on such
dates as may be specified by him;
(b) prepare and submit to the Auditor-General for each financial year a
Consolidated and General Financial Statement incorporating the summary of the
accounts of the Federation, all provinces and district authorities. The Auditor General,
after authentication, shall forward the same to the Federation, all provinces and district
authorities;
(c) prepare and submit to the Federal, the respective Provincial Governments
and the Auditor General statements and summaries of monthly or quarterly accounts as
on such formats as may be prescribed by rules.
8. All accounting offices to assist and afford facilities:- All Accounting Offices shall
afford all necessary facilities for efficient discharge and functioning of the office of
Controller General.
9. Delegation of powers:- The Controller General may, by general or special order,

direct that all or any of his power under this Ordinance shall, under such conditions, if
any, as may be specified, be exercisable by any officer or officers of his organization.
10. Terms and conditions of service of Provincial employees not to be adversely

effected:- Nothing contained in this Ordinance shall be construed in any manner to
impair or adversely effect the terms and conditions of service of the Provincial
Government employees working in the Provincial and district accounts offices.
11. Power to make rules: - The Federal Government may, by notification in the
official Gazette make rules for carrying out the purposes of this Ordinance.
12. Power to make regulations: - The Controller General may with the previous
approval of the Federal Government by the notification in the official Gazette, make
such regulations not inconsistent with the provisions of this Ordinance and the rules
made hereunder as he may consider necessary or expedient for carrying out the
purpose of this Ordinance.
13. Removal of difficulties: - If any difficulty arises in giving effect to any provisions
of this Ordinance, the President may make such Order not inconsistent with the
provisions of this Ordinance as may appear to him to be necessary for the purpose of
removing the difficulty.
Page 11 of 11
APPENDIX IX
(SEE PARAGRAPHS 118A & 119)
Civil Servants (Appointment, Promotion and Transfer) Rules, 1973

In exercise of the powers conferred by section 25 of the Civil Servants Act, 1973
(LXXI of 1973), the President is pleased to make the following rules, namely:
PART I - GENERAL
1. These rules may be called the Civil Servants (Appointment, Promotion

and Transfer) Rules, 1973.
2. In these rules, unless there is anything repugnant in the subject or

context,
(a) "appointing authority", in relation to a post means the person authorized

under rule 6 to make appointment to that post;
(b) "selection board" means a Board constituted by the Federal Government,

for the purpose of selection for promotion or transfer to posts in basic pay
scales 19 to 21 and equivalent, consisting of such persons as may be
appointed by Government from time to time.
(c) "commission" means the Federal Public Service Commission;
(d) departmental promotion committee means a Committee constituted for

the purpose of making selection for promotion or transfer to posts under a
Ministry, Division, Department or Office of the Federal Government in
basic pay scales 18 and below and equivalent; and
(e) "departmental selection committee" means a Committee constituted for

the purpose of making selection for initial appointment to posts under a
Ministry, Division, Department or Office of the Federal Government in
basic pay scales 1 and above other than appointments which fall within
the purview of the Federal Public Service Commission under rule 3 of the
Federal Public Service Commission (Functions) Rules, 1978.
3. (1) Appointments to posts shall be made by any of the following

methods, namely:
(a) by promotion in accordance with Part II of these rules;

(b) by transfer in accordance with Part II of these rules, and
(c) by initial appointment in accordance with Part III of these rules.
Page 1 of 7
APPENDIX IX
(2) The method of appointment and the qualifications and other conditions
applicable to a post shall be as laid down by the Ministry or Division concerned in
consultation with the Establishment Division.
(3) "Notwithstanding anything contained in sub-rule(I), or the method of

appointment laid down in the recruitment rules, a person who is rendered surplus as a
result of the reorganization or abolition of a Division, Department, Office or permanent
post in pursuance of any Government decision or as a measure of economy may be
appointed to a post in the basic pay scale to which he belonged, if he possesses the
qualifications, and fulfils other conditions, applicable to that post".
(4) Where a person referred to in sub-rule (3),-
(i) possesses educational qualifications which are considered

interchangeable with, or equivalent to, the qualification prescribed in the
relevant recruitment rules; or
(ii) fulfils the prescribed qualifications and the conditions for initial
appointment to the post in the relevant rules except the condition relating to
prescribed experience, the appointing authority may, for reasons to be recorded
in writing, relax the requirement of educational qualifications or, as the case
may be, the prescribed experience.
4. (1) In each Ministry, Division, Department or Office of the Federal

Government, there shall be one or more Departmental Promotion Committees, and
Departmental Selection Committees, the composition of which shall be determined by
the Ministry or Division concerned in consultation with the Establishment Division.
(2) Each such Committee shall consist of at least three members one of whom
shall be appointed Chairman.
5. Where an appointing authority for *[posts in basic pay scales 15 and

below and equivalent] does not accept the recommendation of a Departmental
Selection or Departmental Promotion Committee, it shall record reasons therefor and
obtain orders of the next higher authority.
6. (1) The appointing authority specified in column (3) of the table

below shall be competent to make appointment to the various posts in the basic pay
scales specified in column (2) of that table.
Page 2 of 7
APPENDIX IX
TABLE
S. No. Basic pay scale of posts Appointing Authority

1 2 3
(1) Posts in basic pay scales 20 and Prime Minister
above or equivalent.
(2) Posts in basic pay scales 17 to 19 or Secretary of the Ministry or Division
equivalent. concerned.
(3) Posts in basic pay scale 16 or An officer notified by the Secretary of
equivalent. the Ministry or Division concerned.
(4) Posts in basic pay scales 3 to 15 or An officer notified by the Secretary of
(5) Posts in basic pay scales 1 and 2 or An officer notified by the Secretary of
Provided that appointment to posts in Basic Pay Scales 20 and above or

equivalent in the Presidents Secretariat shall be made by the President.
(2) Notwithstanding anything contained in sub-rule (1), the Appointing

Authority specified in column (4) of the table below shall be competent to make
appointments to the posts specified in column (3) of that table in the department
specified in column (2) thereof.
TABLE
S.
Name of Department Basic pay scale of posts Appointing Authority
No.
1 2 3
(1) Pakistan Audit (i) 17 to 19 or equivalent. Auditor-General of Pakistan.
Department and Officers An officer notified by the
(ii) 16 or equivalent.
of Inter-Departmental Auditor-General of Pakistan.
Cadre of Pakistan Audit
& Accounts Group (iii) 3 to 15 or equivalent. An officer notified by the
Auditor-General of Pakistan.
(iv) 1 to 2 or equivalent. An officer notified by the
Auditor-General of Pakistan.
(2) Intelligence Bureau (i) 17-19 or equivalent Director-General Intelligence
Bureau.
(ii) 1-16 or equivalent Officer(s) notified by the
Director General, Intelligence
Bureau.
(3) Secretariat Training Posts in BPS 1 to 16 or Director, Secretariat Training
Institute equivalent Institute Islamabad.
Page 3 of 7
APPENDIX IX
PART II - APPOINTMENTS BY PROMOTION OR TRANSFER
7. Promotions and transfer to posts in basic pay scales 2 to 18 and

equivalent shall be made on the recommendation of the appropriate Departmental
Promotion Committee and promotions and transfer to posts in basic pay scales 19 to 21
and equivalent shall be made on the recommendation of the Selection Boards.
7-A. (1) The Competent Authority may approve the promotion of an officer
or official from the date on which the recommendation of the Central Selection Board
or, as, the case may be, the Departmental Promotion Committee was made.
(2). Notwithstanding anything in FR 17 the officer or official who expires or

superannuates after the recommendations of the Central Selection Board or the
Departmental Promotion Committee and before the issuing of the notification, shall
stand exempted from assumption of the charge of the higher post. The Principal
Accounting Officer or an Officer so authorized, will give a certificate to the effect that
the officer or official has expired or superannuated.
8. Only such persons as possess the qualifications and meet the conditions
laid down for the purpose of promotion or transfer to a post shall be considered by the
Departmental Promotion Committee or the Central Selection Board, as the case may be.
8-A. No promotion on regular basis shall be made to posts in basic pay scales
17 to 22 and equivalent unless the officer concerned has completed such minimum
length of service, attended such training and passed such departmental examination, as
may be prescribed from time to time.
8-B. (1) Where the appointing authority considers it to be in the public

interest to fill a post reserved under the rules for departmental promotion and the most
senior civil servant belonging to the cadre or service concerned who is otherwise
eligible for promotion does not possess the specified length of service the authority may
appoint him to that post on acting charge basis.
(2) [Omitted]
(3) In the case of a post in basic pay scales 17 to 22 and equivalent, reserved
under the rules to be filled by initial appointment, where the appointing authority is
satisfied that no suitable officer drawing pay in basic pay scale in which the post exists
is available in that category to fill the post and it is expedient to fill the post, it may
appoint to that post on acting charge basis the most senior officer otherwise eligible for
promotion in the organization, cadre or service, as the case may be, in excess of the
promotion quota.
Page 4 of 7
APPENDIX IX
(4) Acting charge appointment shall be made against posts which are likely
to fall vacant for a period of six months or more. Against vacancies occurring for less
than six months, current charge appointment may be made according to the orders
issued from time to time.
(5) Appointment on acting charge basis shall be made on the

recommendations of the Departmental Promotion Committee or the Central Selection
Board, as the case may be, same in the case of post in basic pay scale 22 and
equivalent.
(6) Acting charge appointment shall not amount to appointment by

promotion on regular basis for any purpose including seniority.
(7) Acting charge appointment shall not confer any vested right for regular
promotion to the post held on acting charge basis.
9. Appointments by transfer shall be made from amongst the persons

holding appointment on a regular basis in posts in the same basic pay scale or
equivalent to or identical with the posts to be filled.
PART III - INITIAL APPOINTMENT
10. Initial appointment to the All-Pakistan Services, the Civil Services of the
Federation and posts in connection with the affairs of the Federation in basic pay scales
16 & above or equivalent, except those which under the Federal Public Service
Commission (Functions) Rules, 1978, do not fall within the purview of the Commission,
shall be made on the basis of tests and examinations to be conducted by the
commission.
11. Initial appointments to posts in basic pay scales 1 to 15 and equivalent,

shall be made on the recommendations of the Departmental Selection Committee after
the vacancies have been advertised in newspapers.
12. A candidate for initial appointment to a post must possess the

educational qualifications and experience and, except as provided in the rules framed
for the purpose of relaxation of age limit, must be within the age limit as laid down for
the post:
Provided that unless otherwise specified in the method of appointment,

qualifications and other conditions applicable to a post as laid down under sub rule (2)
of rule 3, the experience prescribed for initial appointment shall be the post-
qualification experience.
Page 5 of 7
APPENDIX IX
12-A. Alteration in the date of birth.The date of birth once recorded at the time
of joining government service shall be final and thereafter no alteration in the date of
birth of a civil servant shall be permissible.
13. A candidate for appointment shall be a citizen of Pakistan;
Provided that this requirement may be relaxed with the approval of the
Establishment Division:
Provided further that, in the case of candidates to be appointed on temporary

basis to posts in the Pakistan Missions abroad, such relaxation shall not be accorded for
a period exceeding one year at a time.
14. Vacancies in the undermentioned posts shall be filled on All-Pakistan

basis in accordance with the merit and provincial or regional quotas prescribed by
Government from time to time:
(i) All posts in basic pay scales 16 and above and equivalent.
(ii) Posts in basic pay scales 3 to 15 and equivalent] in offices, which serve the
whole of Pakistan:
Provided that if no suitable person holding the domicile of the Province or
Region to which a vacancy has been earmarked and fulfilling the prescribed
qualifications is found even after the vacancy has been advertised twice, the appointing
authority may fill up the vacancy on open merit on contract in the following
manner, namely:-
(i) contract appointment shall be made initially for a period of one year, and
if the post falls under the purview of the Federal Public Service
Commission, the Commission shall be informed about contract
appointment;
(ii) if nomination is not received from the Federal Public Service Commission
within one year, contract appointment may in the public interest be
extended for another one year; and
(iii) the Federal Public Service Commission shall ensure that the nominations
of the qualified candidates are made within a period of two years. If
Federal Public Service Commission does not find a suitable candidate, it
shall advise the appointing authority, for the extension in the contract.
15. Vacancies in posts in basic pay scales 3 to 15 and equivalent in offices

which serve only a particular province or region shall be filled by appointment of
persons domiciled in the province or region concerned.
16. Vacancies in posts in basic pay scales 1 and 2 and equivalent shall
ordinarily be filled on local basis.
Page 6 of 7
APPENDIX IX
17. A candidate for appointment must be in good mental and bodily health
and free from any physical defect likely to interfere with the discharge of his duties. A
candidate who after such medical examination as Government may prescribe is found
not to satisfy these requirements, shall not be appointed.
PART-IV. - AD HOC AND TEMPORARY APPOINTMENTS
18. When under the Federal Public Service Commission (Functions) Rules,
1978, a post is required to be filled through the Commission, the appointing authority
shall forward a requisition to the Commission on a prescribed form immediately. In
exceptional cases, ad hoc appointment may, however, be made for a period of six
months or less with prior clearance of the Commission as provided in rule 19.
19. When the appointing authority considers it to be in public interest to fill a

post falling within the purview of the Commission urgently pending nomination of a
candidate by the Commission, it may proceed to fill it on ad hoc basis for a period of
six months or less after obtaining prior clearance of the Commission. The post shall be
advertised and the same procedures as laid down for initial appointment in Part III shall
be followed in making ad hoc appointments.
20. Short term vacancies in the posts falling within the purview of the
Commission and vacancies occurring as a result of creation of temporary posts for a
period not exceeding six months, may be filled by the appointing authority otherwise
that through the Commission on a purely temporary basis after advertising the vacancy.
PART V - PROBATION
21. (1) Persons appointed by initial appointment, promotion or transfer shall

be on probation for a period of one year.
(2) The period of probation may be curtailed for good and sufficient reasons,
to be recorded, or, if considered necessary, it may be extended for a period not
exceeding one year as may be specified at the time of appointment.
(3) On the successful completion of probation period, the appointing

authority shall, by specific order, terminate the probation.
(4) If no order is issued under sub-rule (3), on the expiry of the first year of
probation period, the period of probation shall be deemed to have been extended
under sub-rule (2): Provided that, subject to the provisions of proviso to sub-section (2)
of section 6 of the Civil Servants Act, 1973 in the absence of an order under sub-rule
(3), the period of probation shall, on the expiry of the extended period under sub-rule
(2), be deemed to have successfully been completed.
Page 7 of 7
APPENDIX X
(SEE PARAGRAPH 126)
RULES FOR EXAMINATION QUALIFYING FOR PROMOTION TO THE RANK OF ASSISTANT ACCOUNTS OFFICERS INCLUDING INSPECTORS OF
COACHING AND GOODS ACCOUNTS, INSPECTORS OF STORES ACCOUNTS AND DIVISIONAL PAY MASTERS
1 The examination will be held once each year in the month of November and will be conducted by the Member Finance. The subjects of the
examination are given below.
2 Proposed revised syllabus of SRAS (Part-I &II) examinations, in order to upgrade its standard up to the SAS (new syllabus) and PIPFA (Pakistan
Institute of Public and Finance Accountants, in pursuance of Chapter V of Auditor Generals MSO notified under letter no. 109-HR/ATC dated 23-4-
2001.
SRAS PART - I
S.
Proposed Papers Contents Marks Recommended Books / Studies
NO.
1 Paper-I
Business Communication i) Principles of applied grammar 20 Functional English
and Behavioural Studies. Name of Books Author
Management English Course book K.E. Rowlands
ii) Public sector correspondence & Business Communication today Courtlan L Bovee John V Thill
40
Report writing Functional English Blundbell Hlggens, middlemiss
Management (Hodges)
Notes prepared by HRM Wing of Auditor General
iii) Inter personal skills & Inter-Personal Skills
20
Behavioural Sciences The inter-personal Communication Book Joseph A-Devito
iv) Organization & Methods 20 Interplay: The process of Interpersonal Ronald B-Adler Lawerance B -
Communication (3rd Edition) Rosenfelo.
Interpersonal Communication Prof. William Heney
Total Weightage 100 Behavioural Sciences
Organizational Behaviour (3rd Edition) Fred Luthans
Management and Organizational Behaviour Laurie j. Muiins
Page 1 of 7
APPENDIX X
(SEE PARAGRAPH 126)
S.
NO.
2 Paper-II
Advance Commercial i) Accounts Cycle 20 Principles of Accounting Prof. M.A. Ghani
Booking Keeping ii) Journal Ledger, Trial Balance,
Sub Division of Journal & Booking 10
Transactions.
iii) Final Accounts including
Adjustments & provision for Bad 20
Debts
iv) Companies Account &
20
Partnership Account
v) Capital & Revenue Account &
10
Rectification of Errors
vi) Depreciation (all Methods) 20
Total Weightage 100

3 Paper-III Legal Frame Work:
Legal Framework of i) Introduction to Legal System 15 Student Ed. Of Polleck & Mulla's Indian Contract D.F. Mulla
Public Sector Act
Accounting/Economics ii) Contract Act 15 All Bare Acts-Contract Act, 1872, Sales of Goods
iii) Companies Act 10 Constitution of Pakistan, 1973
iv) Taxation 10 Auditor General's (Functions, Powers and Terms
and Conditions of Service) Ordinance, 2001.
v) Principles of Economics 25 The Income Tax Ordinance, 2001 Govt. of Pakistan
vi) Economics of Pakistan 25 The Income Tax Ordinance, 2001 S.A. Salam
Practical Taxation Ikram ul Haq
Total Weightage 100 Guide Income Tax Law. Raza Naqvi
Income Tax Law With Practical Problems Notes, K. Amjad Saeed
circulars, etc.
Page 2 of 7
APPENDIX X
(SEE PARAGRAPH 126)
S.
NO.
Economics:
Economics K.K. Dewett
Economics: International Studies Edition Paul A.L Semueison
Introductory Economics, Fourth Edition G D Stanlak
Economics: 2nd Edition David Begg
Introduction to Economics A. Caimcross

A Text Book of Economics Theory Stenier and Hague
Behnam's Economics S.W. Falsh
Annual Economics Survey Ministry of Finance
Eighth Five year plan (1993-98) Planning Commission
Trade, Finance and Development Russel and Muhammad
4 Paper-IV Business Mathematics:
Business Mathematics & Business Mathematics Business Mathematics L. W. T. Stafford
Statistics Business Mathematics Steen C. Lawlor
A) Section-I 25 Mathematics for Business & Economics M. M. Mirza
B) Section-II 25 Applied Mathematics for Business, Economics and Frnk. S.Budnick
Social Sciences
ii) Business Statistics 50 Business Statistics:
Statistics Sher Mohammad Choudhry
Total Weightage 100 Wheldon's Business Statistics and Statistical Murray R. Spiegal
Methods Thirkettle Theory & Problem of Statistics
Theory & Problem of Statistics M.K.Ghosh & S.C. Chaudhary
Statistics A.Rollersic
Statistical Quality Control E.L. Frant
Modern Business Statistics Freund and William
Business Statistics Richard and Lacave
Page 3 of 7
APPENDIX X
(SEE PARAGRAPH 126)
S.
NO.
5 Paper-V
Railway Accounting i) Organization & Function of Accounts code vol-l
20
(Theoretical) Railway Accounts department Federal Treasury rules
ii) Rules & Procedure followed in Pay office Manual
Railway Accounts Department
30
including scope, method of internal
check.
iii) Payment system of Pakistan Banking Law & Practice
Railways including treasury rules of 30
Federal Govt.
IV) Banking Law & Practice 20 General code vol-l
Total Weightage 100

6 Paper-VI 1. a) General code voI-I & II
Railway Accounting i) Formulation of Railway Budget b) New Chart of Accounts issued by Federal
(Practical) and control over Expenditure 15 Government as adapted by Pakistan Railways.
ii) New Chart of Accounts Existing
classification of railway receipt & 25
Expenditure.
iii) System & Method of compilation 2. a) Accounts Code Vol-I
of monthly and annual accounts.
20
Appropriation & Finance Accounts
iv) Profit & Loss Accounts balance b) Books and Budget Manual
sheet of Pakistan Railways 20
v) Suspense heads & Remittance

20
Transactions
Total Weightage 100
Page 4 of 7
APPENDIX X
(SEE PARAGRAPH 126)
RULES FOR EXAMINATION QUALIFYING FOR PROMOTION TO THE RANK OF ASSISTANT ACCOUNTS OFFICERS INCLUDING INSPECTORS
OF COACHING AND GOODS ACCOUNTS, INSPECTORS OF STORES ACCOUNTS AND DIVISIONAL PAY MASTERS
S.
Proposed Papers Contents Marks Recommended Book/Studies
NO.
1 Name of Books Authors
Paper-I i) Cost Concepts & Costing methods 40 Cost Accounting Charles. Horngren
(Cost Accounting) a) Accounting for Material Cost Accounting Matz, Curry. Frand & Khan
b) Accounting for Labour Cost Accounting MW.W. Bigg.

c) Accounting for Over head Cost Accounting Blocker & Weltmer
ii) Types of costing system (cost behaviour) 30 Cost Accounting & Costing Methods HJ. Wheldon
Terminology of Cost Accounting I.C.M.A. London

iii) Methods of cost estimation 30
a) cost for planning & control
b) cost for decision making
Total Weightage 100

2 Paper-II
(Information i) Management information System 50 Computer in Business Studies H.Lucas
Technology) ii) Electronic Date Processing 50 Computing J.L. Sardinas
Computers Long and long
Total Weightage 100 Management Information System, conceptual Garden B. Davis
Foundation, Structure and Development
Computers today Donald H. Sanders
Management Information System David Kreonke
System Analysis and Design Kendall & Kendall
Computer Oriented Business System Wayne S.Boutell
Management Information System R.I. Martino
Managing and Accounting for information system J.E.Cooks & B.H.Drury
Page 5 of 7
APPENDIX X
(SEE PARAGRAPH 126)
S.
NO.
3 Paper-III
Revenue I).Procedure followed at Railway Stations Accounts code voI-II
Accounting for Booking of coaching, goods and other 30 Traffic code
traffic including system of cash collection. Commercial Manual
Coaching & Goods Tariff
ii) Procedure followed in Traffic Accounts Military Tariff
Branch for Checking of returns received 30
from stations
iii) Inspection of station accounts 20 Manuals of I.A.ICG, Balance Sheet, Coaching
iv) Dry port account & Traffic books 20 Goods and A &AR sections of T.A Branch
Total Weightage 100

4 Paper-IV
Stores & Workshops i) Procedure Followed in CCP & CCS 20 Store code.
Accounts Offices for procurement, Stocking, issue & Store Manual
accountal of stores for Railways. Manual of Stock verification.
Mechanical code
ii) Procedure followed in Stores Accounts Accounts code Vol-I
Branch, including internal check &
maintenance of store suspense.
20
iii) Stock verification. 20 General code Vol-I
iv) Attendance and payment system of
workshops labour. 20
v) on cost job costing, work order system
and maintenance of WMS a/cs in the
workshop accounts office 20
Total Weightage 100
Page 6 of 7
APPENDIX X
(SEE PARAGRAPH 126)
S.
NO.
5 Paper-V
General Expenditure i) System followed in Civil Engineering, Engineering Code
& Construction Electrical, Signal and Telecom Deppts. For Way & Works Manual
Accounts estimation, tendering and Execution of 20 Manual of X Section
ii) Role of Finance, Accounts and Internal General Code Vol-I
Audit with reference to (i) above
20
iii) Initial Accounts of open line and line Accounts Code Vol-I
under construction. 20
iv) Maintenance of subsidiary accounts
record. 20
v) Procedure for execution of Misc. works
such as deposit works & Assisted sidings,
etc. 20
Total Weightage 100

6 Paper-VI
Establishment rules i) Pay fixation rules 10 i) Establishment Code Vol-I &II
and procedure ii) T.A rules 20 ii) Esta Code
iii) Leave rules 10 iii) DDO hand book
iv) Pension Rules 20 iv) C.S. APT Rules 1973. P. R. Personal Manual
v) G.P.Funds rules 10 v) C. S. (Appeal) Rules, 1973
vi) B.F & G.l rules 10 vii) Civil Servant (Seniority) Rules, 1993
vii) Other service rules 20 viii) Govt. Servant (Conduct) Rules, 1964
ix) FR & SR
Total Weightage 100 x) Compendium of Pension Rules
xi) GPF Manual
xii) Pay Revision and T.A. Rules
Page 7 of 7
APPENDIX XI
(SEE PARAGRAPH 134)
Civil Servants (Seniority) Rules, 1993
In exercise of the powers conferred by section 25 of the Civil Servants Act, 1973
(LXXI of 1973), read with section 8 thereof, the President is pleased to make the
following rules, namely:
1. Short title, application and commencement.(1) These rules may be called the
Civil Servants (Seniority) Rules, 1993.
(2) They shall apply to all civil servants except those governed under:
(i) the Police Service of Pakistan (Composition Cadre and Seniority) Rules,
1985;
(ii) the Occupational Group and Services (Probation, Training and

Seniority) Rules, 1990; and
(iii) the Establishment Division's O.M. No.1/2/74-ARC, dated 23rd

January, 1974, amended vide O.M. No.2/1/75-ARC, dated 3rd March, 1976,
and as amended from time to time.
(3) They shall come into force at once.
2. Seniority on initial appointment.(1) Persons initially appointed on the

recommendations of the selection authority through an earlier open advertisement shall
rank senior to those appointed through a subsequent open advertisement.
(2) If two or more persons are recommended in open advertisement by the

selection authority their inter se seniority shall be determined in order of merit assigned
by the selection authority.
(3) If only one candidate is recommended in open advertisement by the

selection authority, he shall count his seniority from:
(a) the date of recommendation by the selection authority, if he was

already holding the same post.
(b) the date of his joining the post after being recommended by the
selection authority if he was not already holding the same post.
3. Seniority on promotion.Seniority in a service, cadre or post to which a civil

servant is promoted shall take effect from the date of regular promotion to that service,
cadre or posts:
Page 1 of 3
APPENDIX XI
(SEE PARAGRAPH 134)
Provided that
(a) Civil servants selected for promotion to higher posts on an earlier date shall
be senior to those selected for such promotion on a later date;
(b) Civil servants selected for promotion to higher posts in one batch shall on
their promotion to the higher post, retain their inter se seniority as in the lower post; and
(c) Civil servants eligible for promotion who could not be considered for
promotion in the original reference in circumstances beyond their control or whose
case was deferred while their juniors were promoted to the higher post, shall, on
promotion, without supersession, take their seniority with the original batch.
4. Seniority on appointment by transfer.Seniority in service, cadre or post to

which a civil servant is appointed by transfer shall take effect from the date of regular
appointment to the service, cadre or post;
Provided that
(a) persons belonging to the same service, cadre or post selected for appointment
by transfer to a service, cadre or post in one batch shall, on their appointment, take
inter se seniority in the order of their date of regular appointment in their previous
service, cadre or post; and
(b) persons belonging to different services, cadre or posts selected for

appointment by transfer in one batch shall take their inter se seniority in the order of the
date of their regular appointment to the post which they were holding before such
appointment and, where such date is the same, the person older in age shall rank
senior.
4A. In the event of merger of Ministries, Divisions, Attached Departments or

Subordinate Offices, the inter se seniority of civil servants, other than those belonging to
regularly constituted Occupational Groups and Services, shall be determined in
accordance with the date of regular appointment to a cadre or post.
5. Seniority of officers of the Armed Forces on induction in civil posts.Officers of

the Armed Forces of Pakistan who are inducted in a civil service, cadre or post in
accordance with the Government orders and instructions shall take seniority in that
service, cadre or post from the date of such induction:
Provided that the officers inducted in one batch shall, on induction, retain their
inter se seniority as in the Armed Forces of Pakistan.
Page 2 of 3
APPENDIX XI
(SEE PARAGRAPH 134)
6. Inter se seniority of civil servants appointed in the same calendar year.Persons

appointed by transfer in a particular calendar year shall, as a class, be senior to those
appointed by promotion or by initial appointment to such posts in that year, and
persons promoted to higher posts in a particular calendar year shall, as a class, be
senior to those appointed by initial appointment to such posts in that year.
7. Repeal and savings.The General Principles of seniority circulated vide

Establishment Division's O.M.No.1/16/ 69-D.II, dated the 31st December, 1970, and all
other existing rules, orders and instructions relating to seniority except
(i) the Police Service of Pakistan (Composition, Cadre and Seniority) Rules, 1985;
(ii) the Occupational Groups and Services (Probation, Training and Seniority)
Rules, 1990; and
(iii) the Establishment Division's O.M.No.1/2/74-ARC dated 23rd January, 1974,

amended vide O.M. No. 2/1/75-ARC, dated the 3rd March, 1976 and as amended from
time to time.
are hereby repealed.
Page 3 of 3
APPENDIX XII
(SEE PARAGRAPH 139)
INSPECTION OF REGISTERS MAINTAINED IN ACCOUNTS OFFICE

BY AN ACCOUNTS OFFICER
This list of Registers mentioned below is not to be taken as exhaustive. Any other
Registers which may be maintained in the Accounts Office should be submitted to
Branch Officers at such intervals as have been prescribed in any extant code or as may
be prescribed by the Financial Advisor and Chief Accounts Officer.
Minimum period
that should
No. Name of Register. Form No. elapse between Remarks
each period of
scrutiny.
1 Cashiers Cash Book. A906.. Daily
Daily Abstract of Cash Transactions.. A 1103 & A ,,
2
1104
3 Pay Masters Cash Book .. A 941.. ,,
4 Register of Bills.. A204 .. Monthly
5 Revenue Allocation Registers .. A 1112.. ,,
6 Register of Bills Recoverable.. A222.. ,,
7 Invoice Distribution Statement S 945 ,, Deleted
8 Sales Register .. S 2722 .. ,,
9 Supplier ledger .. S 2809 ,,
10 Register of Currency Notes.. . ,,
11 Sectional Pay Masters Cash Book.. A 947 .. ,,
12 Registers of Earnings .. A 1112.. ,,
13 Registers of Principal Commodities . ,,
14 Registers of Train-Kilometres .. . ,,
Registers of Vehicle-Kilometres . ,,
15
(ordinary)
16 Registers of Vehicle-Kilometres (Misc.) . ,,
17 Objection Book.. A 356 .. ,,
18 Register of Transfer Certificate A 1416 ,,
Outward, Inward
19 Scale Check Register .. A 605 .. ,,
20 Salary Check Register .. A 613.. ,,
21 Cadre Register .. A 523 .. ,,
22 Register of Capital Expenditure. E 1776 .. ,,
23 Register of Control Accounts A 1120 .. ,,
24 Register of Control Accounts .. A 1120 .. ,,
25 Monthly Classified Abstract of Cash A 1106 .. ,,
Transactions.
26 Journal .. A 1107 .. ,,
27 Ledger A 1110.. ,,
Page 1 of 3
APPENDIX XII
(SEE PARAGRAPH 139)
Minimum period
that should
each period of
scrutiny.
28 Progress Reports of Work.. . ,,
29 Register of expenditure in England . ,, Deleted
30 Register of detailed Estimates.. . ,,
31 Provident Fund Check Sheets.. A 1350.. Monthly
32 Traffic Book .. A 2803, A ,,
2826 & A
2834.
33 Registers of Imprests .. . ,,
34 Register of Workshop Labour W 1623 ,, Deleted
35 Register of charges for land .. E 1349 .. ,,
36 Accounts Office Balance Sheet .. A 2542 .. ,,
37 Register of vouchers selected for . ,,
arithmetical check
38 Adjustment Book .. E 1425 .. ,,
39 Sub-Registers .. A1140 & ,,
A1141
40 Register of Cash Bags .. A 916 .. Quarterly
41 Register of Works .. E 1764 .. ,,
42 Register of Unaccounted for Traffic A 2214 .. ,,
To-pay Goods
43 Register of unaccounted for Traffic A 2214 ,,
Paid (Goods)
To-pay (Coaching)
Paid (Coaching)
46 Register of Rentable Land, Buildings, . ,,
etc.
47 Register of Unit-distance of Passenger . Half yearly
traffic and Tonne-kilometres of other
Coaching Traffic.
48 Register of Station-to-station Goods . ,,
traffic Tonne and Unit-Distance of
Goods Traffic.
49 Register of Outward Traffic at Stations . ,,
..
50 Register of General Provident Fund A 1361 .. Yearly.
Closed Accounts.
Page 2 of 3
APPENDIX XII
(SEE PARAGRAPH 139)
Minimum period
that should
each period of
scrutiny.
51 List of Unpaid Wages.. A 952 .. Whenever a
payment Order
is passed.
52 List of Writes-off on the authority of . Each entry to be
Financial Adviser and Chief Accounts initialled.
Officer and the General Manager.
53 List of Paper Securities .. A 1709 .. Whenever a
fresh entry is
made.
54 Register of irrecoverable items not . ,,

exceeding Rupees 50.
55 Register of leave applications certified . ,,
by the Chief Accounts Officer.
56 Register of Railway servants on Foreign A 443 & A ,,
Service and Broad Sheet of Recoveries. 444
57 Audit Registers of Gazetted Staff .. A 505 & A ,,
506,
58 Records of Service .. G 1932 & G ,,
1934
59 Budget Register or Record .. . ,,
60 Register of Acquaintance Rolls for . Daily or
regular establishment received and whenever
disposed of. Acquittance
Rolls are
received.
61 General Provident Fund Ledgers .. .. A 1346 Whenever a
.. depositor is paid
62 Contractors Ledgers .. .. E 1437 Each entry to be
.. initialled.
63 Register of applications for gratuity, A 439 Whenever
General Provident Fund and Pension. .. applications are
received and
disposed of.
64 Register of English Indents S 950 --- Deleted
65 Register of Cheque Books .. .. A 218, A219 .. As events occur.
Page 3 of 3
APPENDIX XIII
(SEE PARAGRAPH 140)
PERIODS FOR WHICH RECORDS IN ACCOUNTS OFFICES ARE TO BE RETAINED
The list below is not exhaustive. In the case of records not mentioned in the list, the
Financial Adviser and Chief Accounts Officer may, after consultation with the General
Manager, prescribe the periods for preservation.
Number of
complete
Form No. Particulars account Remarks
years to be
preserved
1 2 3 4
T 307 Indent for passengers ticket . . 2
T 704 Luggage ticket, Local . .
T 726 Left Luggage ticket, Local . .
T 801 Single ticket for Horses, Carriages, Dogs,

etc.
T 620 Ticket Collectors Report . .
T 402 Soldiers ticket (Local) . .
T 901 Parcels Way-Bill (Local) . . 1
T 1243 Return of Foreign Coaching vehicles,

received and forwarded.
T 1257 Transit Memo of Coaching Returns,

Local.
T 1236. Coaching Balance Sheet . . 2
T 515 Classification of Passengers (Local) . . 2
T 520 Classification of Passengers (Foreign) . . 3
T 522 Return of Government passengers and 2

their baggage (Local).
T 647 Return of Excess Fares . . 1
T 1219 Return of Demurrage and Left Luggage 1
Page 1 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
T 1206 Abstract of Parcels forwarded (Local) 2
T 1207 Abstract of Parcels forwarded (Foreign) 2
T 1208 Abstract of Parcels received (Local) .. 2
T 1209 Abstract of Parcels received (Foreign) 2
T 1353 Goods Invoice (Local) . . 2
T 1354 Goods Invoice (Foreign) . . 2
.... Goods under and overcharges (Local) 2
.... Goods under and overcharges (Foreign) 2
T 1707 Lists of refunds of overcharges . 1

.
Goods Summary Outwards (Local) ..
T 1826 Goods Summary (Loose Sheets) .. 1
Goods Summary (Foreign) ..

T 1827 Goods Summary (Loose sheets) .. 2
Goods Summary Inwards (Local) ..

Goods Summary (Foreign) ..

T 1830 . Demurrage Return .. .. 1
.... Return of Foreign Wagons received and

forwarded.
Page 2 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
.... Junction Return of Foreign wagons 1
received and forwarded.
.... Statement of Goods handled by 6* *Cash vouchers.

Contractors.
.... Register of Goods handled 2

..
T 1431 . Handling Bill . . 6* *Cash vouchers.
T 938 . Register of Foreign Invoices at Junction 2

with Foreign Railways.
.... Weekly Abstract of Cross Traffic .. 3
T 1859 . Transit Memo for Goods Returns, Local

Traffic.
T 1843 . Goods Balance Sheet .. .. 2
T 2402 . List of Outstandings .. .. 2
T 1812 . Abstract of Goods Outwards (Local) .. 1
T 1818 . Abstract of Goods Outwards (Foreign) . . 3
T 1821 . Abstract of Goods Inwards (Local) .. 1
T 1825 . Abstract of Goods Inwards (Foreign) . 3

.
T 2153 . Cash Remittance-note . . .. 1
T 1140 . Miscellaneous Cash Note .. 2
G 1406 . Receipt for Cash received (Duplicate) 1
A 2402 . Error sheet .. .. .. 1

.
A 2358 . Advice of Check of Balance Sheet ..
Page 3 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
A2803, Traffic Book . . .. .. 5
2819 2820
& 2826
A 2834 . Summary of Traffic Book for journal 5
entry.
.... Register of Invoices forwarded to 1

Foreign Lines (To-pay and paid).
.... Return of Through Passengers booked. . 3
T 1215 Return of Luggage, Horses, Carriages & 3

and Dogs.
T 1216.
A 2839 Report of Inspector of Coaching and 2
Goods Accounts.
T 320 . Statement of Tickets on hand .. 3
.. Station Masters Relief Certificate .. 3
A 937 . Traffic cash Check Sheet .. 3
.. Advice of Tickets issued . . ..
.. Statement of uncollected Tickets ..
.. Statement of Free Passes ..
.. Statement of irregularities in tickets ..
A 2542 . Accounts Office Balance Sheet .. 3
E 1408 Monthly Cash Account .. .. 15

and E 411.
G 1601 Pay Bill .. .. .. 15
and
E 1202.
Page 4 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
G 1645 . Memo of Difference in Pay Bill .. 15
G 1679 . Allowance Bill .. .. 1
G 1652 . Absentee statement .. .. 15
G 1677 . Journal of duties performed .. 1
.. Journal of occupation and duties .. 1
.. Statement of deductions from Pay .. 3
E 1213 . Labour Pay Sheet .. .. 10
S 2817 . Bill for stores purchased . . .. 6* *1 year for

duplicate copies
in stores section.
G 1688 . Pay Order .. .. .. 5
E 1669 . Monthly Rent Roll .. .. 2
G 1406 . Receipts for cash received .. 6
G 1403 . Miscellaneous receipt transit note .. 3
.. Station Pay Order .. .. 2* *Block.
E 1752 . Register of Tools and Plant .. 2
S 2001 . Inventory of Dead Stock .. 2
.. Cheque Pass (counterfoils) .. 1
.. Register of passes issued . . .. 1
.. Return of passes issued .. .. 1
E 1759 . Ballast train return .. .. 1
Page 5 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
E 1421 . Adjustment memorandum .. 3
A 952 . List of unpaid wages and bills .. 6

.
.. List of since-paid wages and bills .. 5
.. Summary of Indent .. .. * *To be kept in

S 923 & Certificate to accompany indents for sections.
924 stores.
S 3001 . Annual Statement of Stores Transaction 2 Do.
G517- Budget Estimates .. .. 2

G577
E1233- Contractors Bills .. .. 6* *Office copies
1236 to be kept 3
years.
E 1044 . Quarterly Progress Report of 2
constructions.
E1804, Completion Reports and Statements .. * *Office copies

E1813 & to be kept 3
E1817. years.
E 1730 . Petty Stores Return .. .. 2
.. Statement of overtime and allowances to 3

Drivers and Firemen.
.. Workshop outturn statement .. 2
.. Schedule of indirect charges debitable to 2

work orders.
.. Statement of works completed in 2

workshops.
.. Workshop deposit schedule .. 3
Page 6 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
.. Schedule of amounts to be recovered 3
from employees.
.. Monthly account current .. 3
.. Monthly statement of locomotive

expenses.
.. Monthly statement of carriage and

wagon expenses.
A 1103 or General Cash Book .. 40

A 1104.
A 1106 . Cash Abstract Book (Receipts and 3
Disbursements).
A 1107 . Journal .. .. .. 15
A 1110 . Ledger .. .. .. 15
A 204 . Register of Bills Received for Internal 6

Check.
A 207 . Abstract of Bills Passed .. .. 40
A 222 . Register of Bills Recoverable .. 5
A 353 & Statement of Objections .. 1

E1537
A 1129 . Monthly Account Current, Capital .. 2
A 1125 . Monthly Account Current, Revenue .. 2
A 1125 . Monthly Revenue Account (Office 5

copies).
.. Advice note forwarding sums paid into 3

Treasury.
Page 7 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
.. Allocation statements of Revenue 10
expenditure.
A 1406 . Transfer certificate .. .. 2
A 1108 . Journal slip .. .. .. 5
A 1120 . Register of Loans and Advances

5
Miscellaneous Advances account.
..
.. Store, Ledger, Accounts Office .. 3
.. Abstract of daily report of issues .. 2
.. Monthly account current of issues .. 3
S 2809 Purchase Register .. .. 6

and S 812.
.. Stock Verifiers report of discrepancies in 3
stores.
.. Statement of differences .. 1
E 1776 . Register of Capital Expenditure. 20
E 1450 Open Line Register of Works .. P

and
E 1764.
A 1416 . Register of Transfer certificates .. 2
.. Synopsis of financial transactions .. 2
A 1224 . Finance Accounts .. .. P
A 1202 . Yearly Capital and Revenue Accounts P
A 356 . Objection Book .. .. 2

S 1302 . Requisition for stores (office copies) .. 1
Page 8 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
.. Daily report of receipt of stores (Loose 2
sheets).
.. Balance return of stores . . .. 5
S 1539 . Advice Note of stores returned .. 2
S 1539 . Advice of Stores returned (from 2

workshops).
.. Monthly account current of Locomotive 15

Stores.
.. Application and intimation for the 3

purchase of country stores.
A 941 . Pay Masters Cash Book .. 6
A 947 . Sectional Paymasters Cash Book 5

..
.. Remittance Note Book ..
.. Register of Currency Notes .. 3
.. Register of Remittance Transfer Receipts.
.. Advice of Remittance by Currency

Notes.
A 952 . Register of unpaid wages .. 5
.. Intimation of Transfers of Railway 1

Servants.
Page 9 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
.. Request Note Book ..
.. Notice of Intended Payments ..

Counterfoil.
.. Pay Masters Monthly Accounts ..
* *Not generally
in use.
.. Charge Book .. .. ..
.. Receipts for final payment ..
.. Periodical Approximate Traffic Return 1

Checked (actual)
.. Statement of fluctuations of Goods .. One or more

sets should be
Traffic.
retained
permanently and
.. Half-yearly analysis of working .. P others destroyed
after 2 years.
.. Return of Traffic at stations, and station- P
to-station Traffic.
.. Register of Coaching Traffic .. 1
.. Abstract of Parcels, Luggage, etc. .. ..
.. Register of kilograms and unit kilometre ..

of Parcels and Luggage, etc.
.. Register of Goods Traffic .. ..
.. Register of kilograms and unit kilometre ..

of Goods Traffic.
A 1113 . Registers of Earnings .. .. 1
.. Registers of Principal Commodities .. 1
.. Register of Outward Traffic at stations 3
Page 10 of 11
APPENDIX XIII
(SEE PARAGRAPH 140)
Number of
complete
years to be
preserved
1 2 3 4
.. Register of Inward Traffic at stations 3
.. Abstract of Inwards Coaching and 3

Goods Traffic.
.. Return of Train and Engine kilometre . . 3
.. Guards Report .. .. 1
.. Register of Train kilometre . . 3

.. Register of Vehicle kilometre (Ordinary) 3
.. Register of Vehicle kilometre 3

(Miscellaneous)
Statement of Trains run during the week 1
.. Form of General Provident Fund P

Declaration . .
A 1323 . Depositors Annual Account .. P
.. Application for purchase of Government P

Promissory Note.
A 1709 . Register of Paper Securities .. P
.. Letter of Advice of Transfer of Account P
.. Notice of Deposit of Security .. P
A 1309 . General Provident Fund Ledger .. 40
A 1312 . Check Register .. .. 3
Page 11 of 11
APPENDIX XIV
(SEE PARAGRAPH 418)
Revised Leave Rules, 1980

S.R.O. 1313 (I)/80.- In exercise of the powers conferred by section 25 of the Civil
Servants Act, 1973 (LXXI of 1973), the President is pleased to make the following rules,
namely:-
1. Short title, application and commencement.- (1) These rules may be called the
Revised Leave Rules, 1980.
(2) They shall apply to all civil servants other than those who were employed
before the first day of July, 1978, and opted not to be governed by the Revision of
Leave Rules issued under the Finance Division's Office Memorandum No.F.1(2)-
Rev.I/78, dated the 21st September, 1978.
(3) They shall come into force at once.
2. When leave earned.- (1) All service rendered by a civil servant qualifies him to
earn leave in accordance with these rules but shall not be earned during the period of
leave.
(2) Any period spent by a civil servant in foreign service qualifies him to earn
leave provided that contribution towards leave salary is paid to the Government on
account of such period.
3. Earning and accumulation of leave.- (1) A civil servant shall earn leave only on
full pay which shall be calculated at the rate of four days for every calendar month of
the period of duty rendered and credited to the leave account as "Leave on Full Pay",
duty period of fifteen days or less in a calendar month being ignored and those of more
than fifteen days being treated as a full calendar month for the purpose.
(2) If a civil servant proceeds on leave during a calendar month and returns
from it during another calendar month and the period of duty in either month is more
than fifteen days, the leave to be credited for both the incomplete months shall be
restricted to that admissible for one full calendar month only.
(3) There shall be no maximum limit on the accumulation of such leave.
4. Civil servants in vacation department.- A civil servant in vacation department

may earn leave on full pay:-
(a) When he avails himself of full vacation in a calendar year ___________ at the
rate of one day for every calendar month of duty rendered;
(b) When during any year he is prevented from availing himself of the full
vacation _______ as for a civil servant in a non-vacation department for that
year; and
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APPENDIX XIV
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(c) When he avails himself of only a part of the vacation _______ as in (a) above
plus such proportion of thirty days as the number of days of vacation not taken
bears to the full vacation.
5. Leave on full pay.- The maximum period of leave on full pay that may be
granted at one time shall be as follows:-
(a) Without medical certificate ----------- 120 days

(b) With medical certificate --------------- 180 days
plus
(c) On medical certificate from

leave account in entire service --------- 365 days
Note.- Under the Prescribed Leave Rules, 1955, leave on half average pay could be
converted into leave on full pay on the strength of Medical Certificate up to a maximum of
twelve months in terms of leave on full pay in the whole service. The account of this kind of
leave was separately maintained in column 14 (a) of the leave account under the said Rules.
Such leave availed of by the civil servants before the introduction of these rules, shall be
debited against the maximum limit of 365 days fixed under this rule.
6. Leave on half pay.- Leave on full pay may, at the option of the civil servant, be
converted into leave on half pay, the debit to the leave account will be at the rate of
one day of the former for every two days of the latter, fraction of one-half counting as
one full day's leave on full pay.
(2) The request for conversion of leave referred to in sub-rule (1) shall be
specified by the civil servant in his application for the grant of leave.
(3) There shall be no limit on the grant of leave on half pay so long as it is
available by conversion in the leave account.
7. Leave to be applied, etc., in terms of days.- Leave shall be applied for,

expressed, and sanctioned, in terms of days.
8. Carry forward of existing leave.- All leave at credit in the account of a civil
servant on the first day of July, 1978, shall be carried forward and expressed in terms of
leave on full pay and the leave account in such cases shall, with effect from the first day
of July, 1978, or, in the case of a civil servant who was on leave on that date, with
effect from the date of his return from leave, be recast as under:-
(i) Leave on average pay:
(a) 1 month ---------------30 days

(b) 1 day ------------------ 1 day
(ii) Leave on half average pay:
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(a) 1 month ------------ 15 days

(b) 2 days -------------- 1 day
Note.- Fractions, if any, shall be ignored.
9. Extraordinary leave (leave without pay).- (1) Extraordinary leave without pay
may be granted on any ground upto a maximum period of five years at a time, provided
that the civil servant to whom such leave is granted has been in continuous service for a
period of not less than ten years, and, in case a civil servant has not completed ten
years of continuous service, extraordinary leave without pay for a maximum period of
two years may be granted at the discretion of the head of his office:
Provided that the maximum period of five years shall be reduced by the period
of leave on full pay or half pay, if granted in combination with the extraordinary leave.
(2) Extraordinary leave up to a maximum period prescribed under sub-rule

(1) may be granted, subject to the conditions stated therein, irrespective of the fact
whether a civil servant is a permanent or a temporary employee.
(3) Extraordinary leave may be granted retrospectively in lieu of absence
without leave.
10. Recreation leave.- Recreation leave may be granted for fifteen days once in a
calendar year, the debit to the leave account may, however, be for ten days leave on
full pay:
Provided that such leave shall not be admissible to a civil servant in a vacation
department.
11. Leave not due.- (1) Leave not due may be granted on full pay, to be offset against
leave to be earned in future, for a maximum period of three hundred and sixty-five days
in the entire period of service, subject to the condition that during the first five years of
service it shall not exceed ninety days in all.
(2) Such leave may be converted into leave on half pay.
(3) Such leave shall be granted only when there are reasonable chances of
the civil servant resuming duty on the expiry of the leave.
(4) Such leave shall be granted sparingly and to the satisfaction of the
sanctioning authority.
12. Special leave.- (1) A female civil servant, on the death of her husband, may be
granted special leave on full pay, when applied for a period not exceeding one hundred
and thirty days.
(2) Such leave shall not be debited to her leave account.
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(3) Such leave shall commence from the date of death of her husband and
for this purpose she will have to produce death certificate issued by the competent
authority either alongwith her application for special leave or, if that is not possible, the
said certificate may be furnished to the leave sanctioning authority separately.
13. Maternity leave.- (1) Maternity leave may be granted on full pay, outside the
leave account, to a female civil servant to the extent of ninety days in all from the date
of its commencement or forty-five days from the date of her confinement, whichever be
earlier.
(2) Such leave may not be granted for more than three times in the entire
service of a female civil servant except in the case of a female civil servant employed in
a vacation department who may be granted maternity leave without this restriction.
(3) For confinements beyond the third one, the female civil servant would have
to take leave from her normal leave account.
(4) The spells of maternity leave availed of prior to the coming into force of
these rules shall be deemed to have been taken under these rules.
(5) Maternity leave may be granted in continuation of, or in combination

with, any other kind of leave including extraordinary leave as may be due and
admissible to a female civil servant.
(6) Leave salary to be paid during maternity leave shall be regulated, as for
other leave, in accordance with the formula contained in the Finance Division Office
Memorandum No. F. 9(16)-R. 1/69, dated the 26th July, 1969, read with its Office
Memorandum of even number dated the 28th November, 1969.
(7) The leave salary to be paid during maternity leave will, therefore, remain
unaffected even if an increment accrues during such leave and the effect of such an
increment will be given after the expiry of maternity leave.
14. Disability leave.- (1) Disability leave may be granted, outside the leave account
on each occasion, up to a maximum of seven hundred and twenty days on such
medical advice as the head of office may consider necessary, to a civil servant, other
than a seaman or a civil servant in part-time service, disabled by injury, ailment or
disease contacted in course or in consequence of duty or official position.
(2) The leave salary during disability leave shall be equal to full pay for the
first one hundred and eighty days and on half pay of the remaining period.
15. Leave ex-Pakistan.- (1) Leave ex-Pakistan may be granted on full pay to a civil
servant who applies for such leave or who proceeds abroad during leave, or takes leave
while posted abroad or is otherwise on duty abroad, and makes a specific request to
that effect.
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(2) The leave pay to be drawn abroad shall be restricted to a maximum of

three thousand rupees per month.
(3) The leave pay shall be payable in Sterling if such leave is spent in Asia
other than Pakistan and India.
(4) Such leave pay shall be payable for the actual period of leave spent
abroad subject to a maximum of one hundred and twenty days at a time.
(5) The civil servants appointed after the 17th May, 1958, shall draw their
leave salary in rupees in Pakistan irrespective of the country where they spend their
leave.
(6) Leave ex-Pakistan will be regulated and be subject to the same limits and
conditions as prescribed in rules 5, 6 and 9.
16. Leave preparatory to retirement.- (1) The maximum period up to which a civil
servant may be granted leave preparatory to retirement shall be three hundred and
sixty-five days.
(2) Such leave may be taken, subject to availability, either on full pay, or
partly on full pay and partly on half pay, or entirely on half pay, at the discretion of the
civil servant.
(3) An officer of BPS-21 or BPS-22 who, on or after the 19th day of February,
1991, opts to retire voluntarily after he has completed twenty-five years of service
qualifying for pension may be granted leave preparatory to retirement equal to entire
leave at his credit in his leave account on full pay or till the date on which he
completes the sixtieth years of his age, whichever is earlier:
Provided that such officer shall not be entitled to conversion of leave preparatory
to retirement on full pay under rule 6 into leave on half pay.
17. Encashment of refused leave preparatory to retirement.- (1) If in case of

retirement on superannuation or voluntary retirement on completion of thirty years
qualifying service a civil servant cannot for reasons of public service, be granted leave
preparatory to retirement duly applied for in sufficient time, he will in lieu thereof be
granted lump-sum leave pay for the leave refused to him subject to a maximum of one
hundred and eighty days leave on full pay.
(2) Such leave can be refused partly and sanctioned partly but the cash
compensation shall be admissible for the actual period of such leave so refused not
exceeding one hundred and eighty days.
(3) The payment of leave pay in lieu of such refused leave may be made to
the civil servant either in lump-sum at the time of retirement or may, at his option, be
drawn by him month-wise for the period of leave so refused.
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(4) For the purpose of lump-sum payment in lieu of such leave, only the
"Senior Post Allowance" will be included in "Leave Pay" so admissible.
(5) In case a civil servant on leave preparatory to retirement dies before

completing one hundred and eighty days of such leave his family shall be entitled to
lump-sum payment equal to the period falling short of one hundred and eighty days.
18. Power to refuse leave preparatory to retirement, etc.- (1) Ordinarily, leave
preparatory to retirement shall not be refused.
(2) All orders refusing leave preparatory to retirement to a civil servant and
recalling civil servant from leave preparatory to retirement shall be passed only by the
authorities specified below:
(i) For civil servants of Prime Minister

BPS-20 and above
(ii) For civil servants of Appointing Authority prescribed

in BPS-17 to 19 in rule 6 of the Civil Servants
(Appointment, Promotion and
Transfer) Rules, 1973; and
(iii) For civil servants in Appointing Authority prescribed

BPS-16 and below in rule 6 of the Civil Servants
(Appointment, Promotion and
Transfer) Rules, 1973; and
(3) The authorities specified in sub-rule (2) shall not delegate these powers to
any other authority.
(4) All proposals regarding refusal of Leave Preparatory to Retirement to the

Officers in BPS-17 and above shall be submitted to the respective appointing authorities
with detailed justification at least three months before the officer is due to proceed on
such leave.
18-A. Encashment of leave preparatory to retirement.- (1) A civil servant may fifteen
months before the date of superannuation or thirty years qualifying service on or after
the 1st July, 1983, at his option, be allowed to encash his leave preparatory to
retirement if he undertakes in writing to perform duty in lieu of the whole period of
three hundred and sixty-five days or lesser period which is due and admissible.
Provided that a civil servant who does not exercise the option within the
specified period shall be deemed to have opted for encashment of LPR.
(2) In lieu of such leave, leave pay may be claimed for the actual period of such
leave subject to a maximum of one hundred and eighty days.
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(3) If at any time during such period leave is granted on account of ill health
supported by medical certificate or for performance of Haj, the amount of cash
compensation on account of leave pay shall be reduced by an amount equal to the
leave pay for half the period of leave so granted, for example, if an employee who has
opted for encashment of such leave, has taken sixty days leave, his cash compensation
equal to thirty days leave shall be forfeited.
(4) The civil servant shall submit the option to the authority competent to
sanction leave preparatory to retirement, who shall accept the option and issue formal
sanction for the payment of cash compensation.
(5) For the purpose of payment in lieu of such leave.-
(a) the rate of leave pay shall be the rate admissible at the time the
leave pay is drawn,
(b) the leave pay may be drawn at any time for the period for which
duty has already been rendered; and
(c) only the "Senior Post-Allowance" will be included in the leave pay
as admissible.
19. In-service death, etc. - (1) In case a civil servant dies, or is declared permanently
incapacitated for further service by a Medical Board, while in service, a lump-sum
payment equal to leave pay up to one hundred and eighty days out of the leave at his
credit shall be made to his family as defined for the purposes of family pension or, as
the case may be, to the civil servant.
(2) For the purpose of lump-sum payment under sub-rule (1), only the "Senior
Post Allowance" will be included in the leave pay" so admissible".
20. Reasons need not be specified, etc.- (1) It shall not be necessary to specify the
reasons for which leave has been applied so long as that leave is due and admissible to
a civil servant.
(2) Leave applied for on medical certificate shall not be refused:

Provided that the authority competent to sanction leave may, at its discretion,
secure a second medical opinion by requesting the Civil Surgeon or Medical Board, as
the case may be, to have the applicant medically examined.
21. Leave when starts and ends.- Instead of indicating whether leave starts or ends in
the forenoon or afternoon, leave may commence from that day following that on which
a civil servant hands over the charge of his post and may end on the day preceding that
on which he resumes duty.
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APPENDIX XIV
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22. Recall from leave, etc.- (1) If a civil servant is recalled to duty compulsorily with
the personal approval of the head of his office from leave of any kind that he is
spending away from his headquarters, he may be granted a single return fare plus daily
allowance as admissible on tour from the station where he is spending his leave to the
place where he is required to report for duty.
(2) In case the civil servant is recalled to duty at headquarters and his
remaining leave is cancelled, the fare then admissible shall be for one way journey
only.
(3) If the return from leave is optional, the civil servant is entitled to no
concession.
23. Overstayal after sanctioned leave, etc.- (1) Unless the leave of a civil servant is
extended by the head of his office, a civil servant who remains absent after the end of
his leave shall not be entitled to any remuneration for the period of such absence, and
without prejudice to any disciplinary action that may be taken against him, double the
period of such absence shall be debited against his leave account.
(2) Such debit shall, if there is insufficient credit in the leave account, be
adjusted against future earning.
24. Any type of leave may be applied.- A civil servant may apply for the type of
leave which is due and admissible to him and it shall not be refused on the ground that
another type of leave should be taken in the particular circumstances, for example, a
civil servant may apply for extraordinary leave or leave on half pay even if leave on full
pay is otherwise due and admissible to him, or he may, proceed on extraordinary leave
followed by leave on half pay and full pay rather than that on full pay, half pay, and
without pay.
25. Combination of different types of leave, etc.- One type of leave may be
combined with joining time or with any other type of leave otherwise admissible to the
civil servant:
Provided that leave preparatory to retirement shall not be combined with any
other kind of leave.
26. Civil servant on leave not to join duty without permission before its expiry.-
Unless he is permitted to do so by the authority which sanctioned his leave, a civil
servant on leave may not return to duty before the expiry of the period of leave granted
to him.
27. Leave due may be granted on abolition of post, etc.-(1) When a post is
abolished, leave due to the civil servant, whose services are terminated in consequence
thereof, shall be granted without regard to the availability of a post for the period of
leave.
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(2) The grant of leave in such cases shall, so long as he does not attain the
age of superannuation, be deemed automatically to have also extended the duration of
the post and the tenure of its incumbent.
28. Manner of handing over charge when proceeding on leave, etc.- (1) A civil
servant proceeding on leave shall hand over the charge of his post, and if he is in Grade
16 and above, he shall, while handing over charge of the post sign the charge
relinquishment report.
(2) If leave ex-Pakistan has been sanctioned on medical grounds, the civil
servant shall take abroad with him a copy of the medical statement of his case.
29. Assumption of charge on return from leave, etc.- (1) A civil servant, on return
from leave, shall report for duty to the authority that sanctioned his leave and assume
charge of the post to which he is directed by that authority unless such direction has
been given to him in advance.
(2) In case he is directed to take charge of a post at a station other than that
from where he proceeded on leave, travel expenses as on transfer shall be payable to
him.
30. Accounts offices to maintain leave account. (1) Leave account in respect of a
civil servant shall be maintained as part of his service book.
(2) The accounts offices shall maintain the leave accounts of civil servants of
whom they were maintaining the accounts immediately before the coming into force of
these rules.
31. Leave to lapse when civil servant quits service.- All leave at the credit of a civil
servant shall lapse when he quits service.
32. Pay during leave.- (1) Leave pay admissible during leave on full pay shall be the
greater of:-
(a) the average monthly pay earned during the twelve complete months
immediately preceding the month in which the leave begins; and
(b) the rate equal to the rate of pay drawn on the day immediately before the
beginning of the leave.
(2) When leave on half pay is taken, the amounts calculated under clauses
(a) and (b) of sub-rule (1) shall be halved to determine the greater of the two rates.
(3) A civil servant shall be entitled to the leave pay at the revised rate of pay
if a general revision in pay of civil servants takes place or an annual increment occurs
during the period of leave of the civil servant.
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APPENDIX XIV
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33. Departmental leave.- (1) Departmental leave may be granted to civil servants
drawing pay in Grade 1 to 9 in the National Pay Scales and serving in the Survey of
Pakistan or in any such other department as may be notified by the Finance Division on
the conditions laid down in this rule.
(2) Departmental leave may be granted only to a civil servant whose services
are temporarily not required and no leave other than leave-not-due is admissible.
(3) A subsistence allowance at such rate as the officer granting the leave may
think fit but not exceeding half pay may be granted during departmental leave.
(4) The allowance shall be payable only on return to and resumption of duty
after the expiration of the leave, whether taken by itself or combined with departmental
leave without pay:
Provided that if a civil servant dies while on departmental leave, the amount of
allowance, if any, otherwise admissible upto date of his death shall be paid to his heirs.
(5) Departmental leave with subsistence allowance may be granted during

the recess by the head of the party or office to which the civil servant belongs only
when the officer granting the leave considers it desirable to re-employ him in the
ensuing field season and the leave so granted may, in special cases, be extended by the
Surveyor-General up to a maximum of five hundred and forty days at a time.
(6) Departmental leave with subsistence allowance may be granted at times

other than the recess for not more than one hundred and eighty days at a time by a
Director or Deputy Director, Survey of Pakistan, provided such leave is granted in the
interest of public service or work and not at the civil servant's own request.
(7) Leave granted may in special cases be extended by the Surveyor-General

upto a maximum of three hundred and sixty five days at a time.
(8) Leave on medical certificate shall in no circumstances be regarded as

granted in the interest of public service or work.
(9) Departmental leave without pay may be granted by the Surveyor-General
in continuation of departmental leave with subsistence allowance in special cases as
authorized by the Finance Division by a general or special order.
(10) When a civil servant holds a post in which the Surveyor-General

considers that he is unlikely to be eligible for departmental leave in future, the
Surveyor-General may, by special order in writing, declare that, with effect from such
date not being earlier than the civil servant's last return from departmental leave, as the
Surveyor-General may fix, any balance of leave at debit in the civil servant's leave
account shall be cancelled, and all leave earned after such date will be credited as due
in the civil servant's leave account, and all leave taken after such date, including
departmental leave with allowances, if any, will be debited to it.
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APPENDIX XIV
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(11) Departmental leave may be combined with any other kind of leave which
may be due.
34. Sick leave to a seaman.- A civil servant serving as an officer, warrant officer or
petty officer on a government vessel may, while undergoing medical treatment for
sickness or injury, either on his vessel or in hospital, be granted leave on full pay,
outside his leave account, for a period not exceeding forty-five days by the master or
the captain of the vessel provided that the civil servant is not malingering or his ill
health is not due to such of his own actions as cause or aggravate disease or injury.
35. Leave to disabled seaman.- A civil servant referred to in rule 34 who is disabled
while performing his duty may be allowed leave on full pay for a maximum period not
exceeding ninety days on each occasion if:-
(a) the disability is duly certified by a government Medical Officer,
(b) the disability is not due to the civil servant's own carelessness, and
(c) the vacancy caused by his absence is not filled up.
36. Leave earned by civil servant employed in non-continuous establishment.- (1) A

civil servant employed in a non-continuous establishment may be granted only earned
leave and disability leave as admissible to, and subject to the conditions laid down for,
a civil servant employed in a continuous establishment and no other kind of leave shall
be admissible to such civil servant.
(2) A civil servant who is transferred from a non-continuous establishment to a

continuous establishment and vice versa shall carry forward the balance of earned
leave at his credit on the date of his transfer.
Explanation.- In this rule, "non continuous establishment" means an

establishment which does not function throughout the year and "continuous
establishment" means an establishment which functions throughout the year.
37. Quarantine leave.- (1) Quarantine leave is in the nature of extra casual leave and
a substitute shall normally not be employed during the absence of civil servant on such
leave:
Provided that where the exigencies of service are compelling, the head of the
office may employ a substitute for reasons to be recorded in writing.
(2) A civil servant may be granted quarantine leave outside his leave account
to the extent that his authorized medical attendant recommends and the period of such
leave shall be treated as duty with full pay and allowances of the post held by him at
the time of proceeding on leave.
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APPENDIX XIV
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38. Leave application, its sanction, etc.- (1) Except where otherwise stated, an
application for leave or for an extension of leave must be made to the head of office
where a civil servant is employed and, in the case of the head of office, to the next
above administrative authority and the extent of leave due and admissible shall be
stated in the application.
(2) An audit report shall not be necessary before the leave is sanctioned.
(3) When a civil servant submits a medical certificate for the grant of leave, it
shall be by an authorized medical attendant or other registered medical practitioner in
the form attached to these rules.
(3-A). No civil servant who has been granted leave on medical certificate may
return to duty without first producing a medical certificate of fitness in the form
attached to these rules.
(4) Leave as admissible to a civil servant under these rules may be sanctioned by
the head of a Ministry, Division, Department, Office or any other officer authorized by
him to do so and, when so required, leave shall be notified in the official Gazette.
(5) In cases where all the applications for leave cannot, in the interest of
public service, be sanctioned to run simultaneously, the authority competent to
sanction leave shall, in deciding the priority of the applications, consider:-
(i) whether, and how many applicants can, for the time being, best be
spared;
(ii) whether any applicants were last recalled compulsorily from leave; and
(iii) whether any applicants were required to make adjustment in the timing
of their leave on the last occasion.
39. Hospital leave and study leave.- Subject to these rules, the provisions regarding
hospital leave and study leave contained in the Fundamental Rules and Supplementary
Rules shall apply to the civil servants.
40. Relaxation of Rules.- The Federal Government may in a case of hardship, relax
all or any of the provision of these Rules:
Provided that such relaxation shall not be less favourable to any benefit
available to a Civil Servant under these Rules.
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APPENDIX XIV
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Form-I
FORM OF MEDICAL CERTIFICATE
Signature of applicant
MEDICAL CERTIFICATE FOR CIVIL SERVANTS RECOMMENDED FOR LEAVE OR

EXTENSION
I ......................... after careful .............................. personal examination of the case,

hereby certify that ......................... whose signature is given above, is suffering from
......... and I consider that a period of absence from duty of ....................... with effect
from ...................... is absolutely necessary for the restoration of his health.
Dated, the.........
Government Medical Attendant

Or
Other Registered Medical Practitioner.
Form-II
FORM OF MEDICAL CERTIFICATE OF FITNESS TO RETURN TO DUTY
I, .................. do hereby certify that I have carefully examined .............. of the

.................. department, and find that he has recovered from his illness and is now fit to
resume duties in Government service. I also certify that before arriving at this decision I
have examined the original medical certificate(s) and statement(s) of the case (or
certified copies thereof) on which leave was granted or extended, and have taken these
into consideration in arriving at my decision.
Dated, the .........
Government Medical Attendant

or
Other Registered Medical Practitioner.
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APPENDIX XIV
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APPLICATION FOR LEAVE
Notes.-Items 1 to 9 must be filled in by all applicants. Item 12 applies only in the case
of Government servants of Grade 16 and above.
1. Name of applicant
2. Leave Rules applicable
3. Post held
4. Department or Office
5. Pay
6. House rent allowance, conveyance allowance or other compensatory
allowances drawn in the present post
7. (a) Nature of leave applied for
(b) Period of leave in days
(c) Date of commencement
8. Particular Rule/Rules under which leave is admissible
9. (a) Date of return from Last Leave
(b) Nature of leave
(c) Period of leave in days
Dated:-
Signature of applicant
10. Remarks and recommendation of the Controlling Officer

11. Certified that leave applied for is admissible under Rule........and necessary
conditions are fulfilled
Signature
Dated
Designation
12. Report of Audit Officer
Dated
Signature
Designation
13. Orders of the sanctioning authority certifying that on the expiry of leave the
applicant is likely to return to the same post or another post carry the compensatory
allowances being drawn by him
Dated
Signature
Designation
Page 14 of 16
APPENDIX XIV
(SEE PARAGRAPH 418)
EXPLANATORY INSTRUCTIONS FOR FILLING UP THE LEAVE ACCOUNT FORM
1. This leave account will be maintained for all civil servants of the Federal
Government who were in service on the 1st July, 1978 including those who were on
leave on that date and have not opted to retain the existing leave rules and all others,
who enter service on or after 1st July, 1978.
2. All leave at credit in the account of a civil servant who was in service on the 1st
July, 1978 shall be converted in terms of leave on full pay at the following rates:
(i) L.A.P.
(a) 1 month ............30 days

(b) 1 day .............1 day
(ii) L.H.A.P.
(a) 1 month ............15 days

(b) 2 days ............1 day
(Fractions if any to be ignored)

3. The Leave account shall commence with an opening entry "Due on 1-7-1978" or
in the case of a civil servant, who was on leave on 1-7-1978 with effect from the date of
his return from leave. For the purpose of computing the leave at credit, the service upto
30-6-1978 will be taken into account. The leave due in terms of leave on full pay in
days will be noted in Column No. 21.
4. (i) In calculating the leave earned on full pay at the rate of 4 days for every
calendar month the duty period of 15 days or less in a calendar month shall be ignored
and those of more than 15 days shall be treated as a full calendar month for the
purpose. If a civil servant proceeds on leave during a calendar month and returns from
it during another calendar month and the period of duty in either month is more than
15 days, the leave to be credited for both the incomplete months will be restricted to
that admissible for one full calendar month only. There shall be no maximum limit on
accumulation of this leave.
(ii) The provision in (i) above will not apply to a vacation department. In such
case, a civil servant may earn leave on full pay (a) when he avails himself of full
vacation in a calendar year _________________ at the rate of one day for every
calendar month of duty rendered (b) when during any year he is prevented from
availing himself of the full vacation _____________ as for a civil servant in a non-
vacation department for that year, and (c) when he avails himself of only a part of the
vacation ____________ as in (a) above plus such proportion of thirty days as the
number of days of vacation not taken bears to the full vacation.
Page 15 of 16
APPENDIX XIV
(SEE PARAGRAPH 418)
5. (a) Leave on full pay may be converted into leave on half pay at the option of the
civil servant; the debit to the leave account will be at the rate of one day of the former
for every two days of the latter fraction of one half counting as one full day's leave on
full pay. The request for such conversion shall be specified by the civil servant in his
application for the grant of leave.
(b) There shall be no limit on the grant of leave on half pay so long as it is
available by conversion in the leave account.
6. L.P.R. on full pay will be noted in column No. 10 while that on half pay in
columns No. 13 and 14.
7. Leave not due may be granted on full pay to be offset against leave to be earned
in future for a maximum period of 365 days in the entire period of service, subject to
the condition that during the first five years of service it shall not exceed 90 days in all.
Such leave may be converted into leave on half pay. It shall be granted only when
there are reasonable chances of the civil servant resuming duty.
8. The grant of Special leave, Maternity leave, Disability leave, Extra-ordinary

leave, payment of leave pay for refused L.P.R. upto a maximum of 180 days, lump-sum
payment equal to full pay upto 180 days out of leave at credit made to the family of a
Government servant, whose death occurs while in Service, Seaman Sick Leave,
Departmental leave, study leave, Hospital leave and Quarantine leave shall be noted in
column No. 22, Maternity leave other than three times in entire service shall, however,
be debited to the relevant column of the leave account.
9. When a Government servant applies for leave columns 2 to 7 shall be filled in

showing the period of duty upto the date preceding that on which a Government
servant intends to go on leave. The full calendar months to be noted in column 5 shall
be worked out on the lines indicated in para 4 above.
10. When a Government servant returns from leave columns 8 to 23 shall be filled
according to the nature of leave. If leave not due is availed of the minus balance to be
shown in column No. 21 should be written in red ink.
Page 16 of 16
APPENDIX XV
(SEE PARAGRAPH 905)
TREASURY RULES OF THE FEDERAL GOVERNMENT APPLICABLE TO PAKISTAN

RAILWAYS
General
494. The rules in this chapter are intended primarily for the guidance of officers of
Pakistan Railways, in their dealing with treasuries, and of Treasury Officers dealing with
the transactions of those Railways.
At places where the cash business of the treasury is conducted by the Bank, these rules
shall have effect subject to the provisions of Part VI.
495. All cheques, challans and remittance notes of the Railway Department shall
have the name of the Railway stamped or printed on the top in bold letters so as to
enable the Bank or the Treasury Officer to classify the receipts and payments correctly
against the amount of the Railway concerned.
Remittance to Treasury
496. Except as provided in sub-rule (2) of rule 7, all earnings and other receipts of the
Railway, whether on capital or revenue account, shall be remitted by each Railway
Administration into the treasury in accordance with the procedure prescribed in this
chapter.
NOTE. Amounts payable to Railways by private individuals or companies should, as far as

possible, be received by cheque or in cash by the Railway Officer concerned. A similar
procedure should be followed, whenever amounts are payable in cash to Railways by other
Government departments.
497. Whenever under the provisions of sub-rule (2) of rule 7, cash receipts of Railway
are utilised for current disbursements, the Railway Officer concerned shall, before the
end of the month, sent to the Treasury Officer a cheque for the amount thus utilised,
drawn in his own favour and endorsed by himself with the words Received payment
by transfer credit to . Railway.
Provided that the Financial Adviser and the Chief Accounts Officer may with the prior
approval of Ministry of Communications exempt any particular transaction or class of
transactions from the operation of this rule.
498. No deposit account can be opened in a treasury by officers of the Railway

Department, whatever sums are paid into a treasury by a Railway Officer, or on his
account, must be carried to the credit of the Railway Administration concerned.
NOTE. This rule applies also to deposits made, at the instance of the Railway Department, by
Municipalities or other Local Funds or Local Bodies, to meet the cost of works to be carried out
by that department. In such cases, the accompanying challan should state clearly the name of
Page 1 of 8
APPENDIX XV
(SEE PARAGRAPH 905)
the Railway (and if possible, of the Railway district) to which the amount is creditable and of
the work to which the deposit relates.
499. A Railway Officer who has frequently to make the remittances shall keep a book
in which he will enter all his remittances to the treasury. This book shall accompany the
remittance and the challan to be receipted by the treasury. Whenever moneys other
than the ordinary earnings have to be deposited into a treasury by a Railway Officer, a
copy of the challan or remittance note for the moneys so deposited shall be
immediately sent by the remitting officer to his Financial Adviser and Chief Accounts
Officer.
NOTE. Remittances made to the Bank of cheques paid in as Railway receipts should be
entered in the remittance book, but in the place for the treasury receipt should be entered by
Bank Cheques, and the book need not be sent with the remittance, provided that the cheques
are always endorsed Pay to the Bank of . or Credit account of Government.
500 (1). In the case of open lines of Railway, remittances shall be made by or on
behalf of the Financial Adviser and Chief Accounts Officer of the Railway as far as
possible daily. Each remittance shall be sent under cover of a special form (State
Railway Form No. A.938), tendered in duplicate, giving full particulars of the
remittance. The Treasury Officer shall write in words at the foot of each form the
amount received, and return one of the forms as a receipt, the other being retained in
the treasury.
(2). In the case of railway stations permitted to pay their earnings direct to
local treasuries, each remittance shall be sent with the book of remittance notes (State
Railway Form No. A. 938) which contains one block foil and two counterfoils. These
counterfoils and the block foil shall be filled in by the Station Master to show the full
particulars of the remittance. The Treasury Officer shall write in words at the foot of
each form the amount received and retain the second counterfoil, returning the book
with the block foil and the remaining counterfoil duly initialed and signed respectively.
NOTE. Remittances made into treasuries by Railways on the last working day of a financial
year should, on the authority of the Railway chalans, be brought into the treasury accounts for
the day on which they are received, even though they remain unshroffed. When, however, they
are subsequently shroffed, any excesses or deficiencies which may come to light between the
shroffed amount and the sums previously brought into accounts, should be adjusted with the
Railway Department in the treasury accounts for July. When a refund is made to a potdar, the
Treasury Officer should send a separate intimation of the amount to the Railway Officer who
made the remittance.
Drawings from Treasury
501. Disbursing officers of Railways, who may be so authorized by the Financial

Adviser and Chief Accounts Officer may draw cheques on specified treasuries with
which they may be placed in accounts. No letter of credit will be issued, specifying any
limit up to which such cheques may be drawn.
Page 2 of 8
APPENDIX XV
(SEE PARAGRAPH 905)
Subordinate Railway Officers
502. A railway disbursing officer authorized to draw money by cheques may

empower any of his subordinate officers to draw cheques against his own drawing
account to any extent he may specify, supplying him with a cheque book bearing a
different number from his own and advising the treasury thereof.
NOTE. Cheques drawn and paid under a letter of authority issued by a disbursing
officer should be dealt with in the same way as if drawn by himself. The letter of
authority should be dealt with the Treasury Officer in accordance with the procedure
prescribed in rule 194.
503. When funds are required for a subordinate at a different treasury from that with
which a disbursing officer himself banks, the latter shall get himself placed in account
with that treasury, and then empower his subordinate to draw against it. Funds may not
be made available for such a purpose by means of State Bank drafts.
Payments at Sub-treasuries
504. Subject as provided in rules 150 and 163, funds may be obtained by a
disbursing officer or his subordinate officers from sub-treasuries, by means of cheques.
Service Postage Stamps
505. Officers of Railways requiring service postage stamps shall send a cheque for the
value of such stamps drawn in favour of the officer who supplies the stamps, in
accordance with the procedure prescribed in rule 317.
Compensation for Land
506. The procedure to be observed for the payment of compensation for lands taken
up for the purpose of the Railway, when such payments are made by the Collector or
any other officer not acting as a Railway disburser, shall be Governed by the orders
contained in Appendix 6.
Special Land Acquisition Officers acting as disbursers of the Railway Department shall
be treated for the purposes of the rules in this chapter as officers of the Railway
Department and moneys can be issued for their disbursement only in conformity with
the provisions of those rules.
Supplemental
507. Subject to the general provisions of this chapter, supplementary instructions for
the guidance of departmental officers may be laid down by departmental regulations.
Page 3 of 8
APPENDIX XV
(SEE PARAGRAPH 905)
Annexure to Appendix XV
Payment of Revenues of the Federal Government into the Federal Consolidated Fund
Rule 7. (1) Save as hereinafter provided in this section, all moneys received by or
tendered to Government officers on account of the revenues of the Federal Government
shall without undue delay be paid in full into a treasury or into the Bank, or in the case
of moneys received by, or tendered to the Ambassador of Pakistan in the United
Kingdom, into such Bank or Banks as may be authorised by the State Bank of Pakistan
in this behalf, and shall be included in the Federal Consolidated Fund of the Federal
Government. Moneys received as aforesaid shall not be appropriated to meet
departmental expenditure, nor otherwise kept apart from the Federal Consolidated Fund
of the Federal Government. No department of the Government may require that any
moneys received by it on account of the revenues of the Federal Government be kept
out of the Federal Consolidated Fund of the Federal Government.
(2) Notwithstanding anything contained in sub-rule (1) of this rule, direct appropriation
of departmental receipts for departmental expenditure is authorised in the following
cases, that is to say:-
(a) In the case of cash receipts utilised in accordance with departmental

regulations by Postmasters and other heads of offices of the Pakistan Post
Office and the Pakistan Telegraph and Telephone Departments for
departmental purposes ;
(b) In the case of moneys received on account of the service of summons,

diet-money of witnesses and similar purposes, in Civil, Revenue and
Criminal cases ;
(c) In cases of deposits received at a Civil Court and utilised by the Court to
meet claims for the refund of such deposits ;
(d) In the case of fees received by Government servants appointed Notaries

Public under Act XXVI of 1881, and utilised to defray legal expenses
incurred by them in the discharge of their duties as such Notaries Public;
(e) In the case of the Public Works Department and the Department of
Federal Excises and Land Customs to permit the use under departmental
regulations of cash receipts temporarily for current works expenditure or,
in very exceptional cases, for disbursement of pay and travelling
allowance charges, where this course has been authorised by the
Accountant General to prevent any abnormal delay in payment;
Page 4 of 8
APPENDIX XV
(SEE PARAGRAPH 905)
(f) In the case of cash collections of the Customs Department utilised, under
special authorisation of the Government, in meeting payments on
account of departmental expenditure;
(g) In the case of cash received by the Forest Department and utilised in
meeting immediate local expenditure;
(h) In the case of cash found on the persons of prisoners at the time of their
admission to jail, and used for the repayment by jail Superintendents
under departmental regulations of similar sums due to other prisoners on
their release;
(i) In the case of cash receipts of Railways utilised under departmental

regulations or with the previous approval, general or special, of the
President, for departmental purposes;
(j) In cases of Government libraries, to permit the replacement of books,

belonging to the Library, which are not returned by borrowers, out of
their deposit money;
(k) Deleted.
(l) Deleted.
(i) Deleted.
(ii) Deleted.
(m) Deleted.
(n) In the ease of the Survey of Pakistan Department, to permit the payment
of commission to Map Agents out of map sale receipts;
(o) Deleted.
(p) In the case of Branch Military Dairies located at stations where there is no
treasury, Military treasure chest or authorised bank, to enable the sale
proceeds of dairy produce being utilised for meeting their current
expenditure, the equivalent amount being remitted into treasury by the
parent Dairy Farms;
(q) Deleted.
Page 5 of 8
APPENDIX XV
(SEE PARAGRAPH 905)
(r) In the case of sale proceeds of office furniture, etc., purchased from the
office Allowance Fund of a Military Unit or Office, and utilised under
departmental regulations, for the purposes of the Fund;
(s) In the case of the Collectorates of Customs and Federal Excise and Land
Customs, to permit the payment of:
(i). commission to duly authorised auctioneers out of the sale

proceeds of the auctioned goods and
(ii). rebate or refund claim on account of customs-duties, excise duty

and sales-tax paid on raw materials imported and used in the
manufacture of goods, machinery and other items exported out of
Pakistan or supplied by Pakistani suppliers to such industries and
projects as may be approved by the Government from time to
time; and;
(t) In the case of the Department of Investment Promotion and Supplies, to

permit the payment of commission to duly authorised auctioneers out of
the sale proceeds of the auctioned goods ;
Provided that the authority hereby given for appropriation of departmental

receipts for departmental expenditure shall not be construed as authority to keep
the departmental receipts and expenses defrayed therefrom outside the account
of the payments into and the withdrawals from the Federal Consolidated Fund.
(3) In special cases authorised by the Government, moneys received or tendered on

account of the revenues of the Federal Government may be deposited with a treasury in
a State which has acceded to Pakistan or with a bank or with some recognised private
banker. The conditions under which such deposits may be made and the manner in
which the balances of such deposits shall be included in the Federal Consolidated
Fund, will be decided by the Government in each case after consultation with the
Auditor General.
(4) All moneys received by, or tendered to, Pakistan Missions abroad (other than the
Ambassador of Pakistan in the U. K.) on account of the revenues of the Federal
Government shall be paid into such bank or banks as may be authorised by
Government in consultation with the Auditor General and the State Bank of Pakistan.
Rule 150. A separate cheque book shall be used for each treasury or sub-treasury
except by offices using cheque-perforating machines. Cheque books obtained from a
particular treasury shall not be drawn on other treasuries or sub-treasuries of other
districts.
Page 6 of 8
APPENDIX XV
(SEE PARAGRAPH 905)
Rule 163. A Government officer authorized to draw cheques on sub-treasuries shall

give notice to the Treasury Officer from time to time of the probable amount of his
drawings on each sub-treasury, in order that funds may be provided as far as possible.
Where sub-treasuries are in charge of persons not acquainted with English, bi-lingual
cheques shall be used, and if these cheques are not used, paying officer is responsible
for calling attention to this rule.
Rule 194. (1) Every payment made on the authority of any letter of credit or assignment
must, without fail, be noted at the time of payment under the Treasury Officers initials
either in the appropriate register of payments, or on the reverse of the letter of credit or
assignment itself.
(2) The Treasury Officer must bear in mind that the letter of credit or
assignment shows the maximum amount he has authority to pay, or the departmental
officer credited has authority to ask for, and that any further payment is made at the
Treasury Officers own risk; the progressive total of his payments must, therefore, be so
recorded that there can be no risk of overpayment.
Service Postage Stamps
Rule 317. The following procedure shall be adopted by Government officers for
obtaining service postage stamps from the treasury and for the adjustment of their
value:
(1) Officers who draw money from the treasury on contingent bills. A bill in Form
T.R. 34 should be prepared by the departmental officer when he requires service
postage stamps. The bill should contain the acknowledgment of the drawing officer of
the receipt of the stamps indented for and should in other respects be treated in the
same way as a contingent bill for drawing cash from the treasury. The Treasury Officer
should pass the bill for payment by transfer, have the stamps issued and enter the
amount in the list of payments, crediting the value of the stamps in the same manner as
if cash were realised.
NOTE. Departmental Officers at Karachi, Rawalpindi and Islamabad who draw money for
contingent expenditure by bills presented at the office of the Accountant General, Pakistan
Revenues should present their bills for service stamps at the Karachi and Rawalpindi treasuries.
(2) Officers who draw money by cheque.- Cheques to be presented in payment of the
value of service stamps should be drawn in favour of the officer (official designation
without name) who supplies the stamps, whether they are drawn by the officer who
indents for the stamps or by a departmental officer on the indenting officer's requisition.
Such cheques must always be crossed in accordance with the provisions of sub-rule (1)
Page 7 of 8
APPENDIX XV
(SEE PARAGRAPH 905)
of rule 157. Cheques drawn on the Bank may be accepted and the stamps issued
without insisting on the cheques being deposited first in the Bank.
A separate indent drawn in Form T.R. 35 should accompany the cheque. The Treasury
Officer will retain the indent and grant a receipt under rule 103. In respect of cheques
presented by indenting officers of the Defence Department, the procedure laid down in
note 1 under rule 103 should be observed.
(3) Officers at headquarters of Provinces whose bills are pre-audited by the local
Accountants General.- Subject to the concurrence of the Provincial Government
concerned, one of the following methods may be adopted at the option of the
Accountant General:-
i. The charges for service postage stamps may be drawn on separate

contingent bill forms in the usual way, and separate cheques
thereof may be issued by the Accountant General in favour of the
officer who supplies the stamps. Cheques so issued will not be
subject to any special minimum amount.
ii. Bills for service postage stamps may be prepared in Form T.R. 34
and paid by transfer in the usual way by the Stamp Officer,
without pre-audit in the Accountant General's office. The Stamp
Officer will submit the bills to audit in support of the issues in the
stamp account in the same way as other Treasury Officers.
One or other of these two alternatives should be definitely adopted once for all to
prevent the confusion and possibility of fraud which diversity of procedure at the same
station may entail.
Page 8 of 8
APPENDIX XVI
CHART OF ACCOUNTS
(SEE PARAGRAPH 1007)
1) Entity Element
Attached Department / Spending unit Accounting Unit

Govt Ministry Division
Department Code Description Code Description
F 27 1 PR01 01 General Manager, Operations 000 Senior Accounts Office/GB HQ (Headquarters, Lahore)
02 FA & CAO, Pakistan Railways 001 Divisional Accounts Office, Karachi
03 FA & CAO, Revenue 002 Divisional Accounts Office, Sukkur
04 Traffic Department 003 Divisional Accounts Office, Multan
05 Civil Engineering Department 004 Divisional Accounts Office, Lahore
06 Electrical Department 005 Divisional Accounts Office, Rawalpindi
07 Signal Department 006 Divisional Accounts Office, Quetta
08 Telecom Department 007 Divisional Accounts Office/WAC/MGPR, (Workshops Accounts Moghalpura)
09 Locomotive Department 008 -
10 Wagon Department 009 Divisional Accounts Office, Peshawar
11 Carriage Department 010 Senior Accounts Office/Revenue, Lahore (Traffic Accounts, Lahore)
12 Stores Department 011 SAO/Pension & Funds, Headquarters, Lahore
13 MIS Department 012 SAO/Stores, Headquarters, Lahore
14 Law Department 013 AO/MIS/ HQ (IT Centre, HQ, Lahore)
15 Police Department 014 AO/Steel Shop/MGPR (Steel Shop, Moghalpura, Lahore)
21 General Manager, Manufacturing & Services 015 AO/CDL/ Rawalpindi (Central Diesel Locomotive Shop, Rawalpindi)
22 FA & CAO, Manufacturing & Services 016 AO/C&W/Hyderabad (Carriage and Wagon Shop, Hyderabad)
31 General Manager, Development 017 S F&AO/TR Karachi (Track Rehabilitation Project, Karachi)
32 Directorate of Schools 018 S F&AO/EPZ Karachi (Export Processing Zone, Karachi)
33 Medical Department 019 AO/Dry Port Karachi (Dry Port, Karachi)
34 Research IRM Surveys 020 S F&AO/DOT (Doubling of Track, HQ, Lahore)
41 Chief Internal Auditor 021 S F&AO/MPS/Karachi (Mirpur Khas Project, Karachi)
42 Federal Government Inspector of Railways 022 AO/ RBOD /K.C (Right Bank Outfall Drain, Karachi)
43 Marketing Department 023 S F&AO/M&S (Manufacturing & Services, Headquarters, Lahore)
44 Railway Board 024 SAO/CF/Islamabad (Carriage Factory, Islamabad)
025 SAO/LMF/Risalpur (Locomotive Factory, Risalpur)
026 S F & AO/ CSF / HQ / LHR (Concrete Sleeper Factories, Lahore)
027 S F & AO/ AVLB, MGPR/WAC (Moghalpura Workshops Lahore)
028 S F&AO/ H.C.W/ MGPR (High Capacity Wagons, Moghalpura, Lahore)
029 S F&AO/ RE (Rehabilitation, Moghalpura, Lahore)
030 Deputy Director/Walton (Training Centre, Walton, Lahore)
031 AO Payment Islamabad (Ministry of Railways, Islamabad)
District and DDO codes (suggested by NAM training manual) have been ignored in the coding scheme as Railways does not report its transactions on the basis of district and DDO. Accounting
unit element has been taken into consideration because Railways has developed the accounting units for financial reporting purposes.
Page 1 of 100
APPENDIX XVI
2) Object Element
Major Object Minor Object Detailed Object

Code Description Code Description Code Description
A01 Employee Related A011 Pay Pay of Officers (A01101 - A01150)

Expenses
A01101 Basic Pay
A01102 Personal Pay
A01103 Special Pay
A01104 Technical Pay
A01105 Qualification Pay
A01106 Pay of Contract Staff
A01107 Index Pay
A01108 Pay of Shaheed Police Officers
A01109 Command Pay
A01150 Others
Pay of Other Staff (A01151 - 99)
A01151 Basic Pay
A01152 Personal Pay
A01153 Special Pay
A01154 Good Conduct Pay
A01155 Qualification Pay
A01156 Pay of Contract Staff
A01157 Index Pay
A01158 Pay of Shaheed Police Officials
A01170 Others
A012 Allowances Regular Allowances (A01201 - 10)
A01201 Senior Post Allowance
A01202 House Rent Allowance
Page 2 of 100
APPENDIX XVI

A01203 Conveyance Allowance

A01204 Sumptuary Allowance
A01205 Dearness Allowance
A01206 Local Compensatory Allowance
A01207 Washing Allowance
A01208 Dress Allowance
A01209 Special Additional Allowance
A01210 Risk Allowance
Other Regular Allowances (A01211 - 70)
A01211 Hill Allowance
A01212 Telecommunication Allowance
A01213 Expatriation Allowance
A01214 Postal Operation Allowance
A01215 Extra Departmental Employees Allowance
A01216 Qualification Allowance
A01217 Medical Allowance
A01218 Fixed Contingent/Stationary Allowance
A01219 Foreign Allowance
A01220 Language Allowance
A01221 Accreditation Allowance
A01222 Hardship Allowance
A01223 Exchange Compensation Allowance
A01224 Entertainment Allowance
A01225 Instructional Allowance
A01226 Computer Allowance
A01227 Project Allowance
A01228 Orderly Allowance
A01229 Special Compensation Allowance
A01230 Dusting Allowance
A01231 Drinking Water Allowance
Page 3 of 100
APPENDIX XVI

A01232 Performance Evaluation Allowance

A01233 Unattractive Area Allowance
A01234 Training Allowance
A01235 Secretariat Allowance
A01236 Deputation Allowance
A01237 Design Allowance
A01238 Charge Allowance
A01239 Special Allowance
A01240 Utility Allowance for Gas
A01241 Utility Allowance For Electricity
A01242 Consolidated Travelling Allowance
A01243 Special Allowance
A01244 Adhoc Relief
A01245 Indexed House Rent Allowance
A01246 Indexed Conveyance Allowance
A01247 NAB Allowance
A01248 Judicial Allowance
A01249 Utility Allowance to Ministers/Ministers of State
A01250 Incentive Allowance
A01251 Mess Allowance
A01252 Non Practicing Allowance
A01253 Science Teaching Allowance
A01254 Anaesthesia Allowance
A01255 Hostel Superintendent Allowance
A01256 Special Adhoc Relief Allowance
A01257 RC Allowance
A01258 President/Prime Minister/Parliament House Allowance
A01259 Fuel Allowance
A01260 Ration Allowance
A01261 Constabulary Allowance
Page 4 of 100
APPENDIX XVI

A01262 Special Relief Allowance

A01263 Research Allowance
A01264 Technical Allowance
A01265 Cash Handling Allowance
A01266 Disturbance Allowance
A01267 Warden/Boarding Allowance
A01268 Cost of Living Allowance
A01269 Basic Science Allowance
A01270 Others
A0120A Special Message Allowance
A0120B Servant Allowance
A0120C Club Allowance
A0120D Integrated Allowance
A0120E Housing Subsidy Allowance to Government Servants
A0120F Mobility Allowance
A0120G Field Allowance
A0120H Hair Cutting Allowance
A0120I Remote Area Allowance
A0120J ATS Allowance
A0120K Special Judicial Allowance
A0120L Hard Area Allowance @ 50% of running basic pay for Northern Areas
A0120M Car Allowances
A0120N Special Allowance @ 20% of Basic Pay for Secretariat Employees
A0120P Adhoc Relief - 2009
A0120Q Fixed Daily Allowance
A0120R Prison Allowance
A0120S Elite Force Allowance
A0120T Education Allowance
Other Regular (Allowances excluding TA) (A01271 - 99)
A01271 Overtime Allowance
Page 5 of 100
APPENDIX XVI

A01272 Night Duty Allowance

A01273 Honoraria
A01274 Medical Charges
A01275 Rest and Recreation Allowance
A01276 Outfit Allowance
A01277 Contingent Paid Staff
A01278 Leave Salary
A01279 Extra Duty Allowance
A01280 Out Station Allowance
A01281 Danger Money Allowance
A01282 Session Allowance
A01283 Field Allowance
A01284 Firewood Allowance
A01285 Motor Cycle Maintenance Allowance
A01286 Suspension Allowance
A01287 Land Revenue Collector's Allowance
A01288 Contract Allowance
A01289 Teaching Allowance
A01290 President / Governor's House Allowance
A01291 Special Allowance For Hiring Drivers to the Parliamentary Secretaries / Chairmen Standing
Committees
A01292 Screener Allowance
A01293 Diet charges
A01294 Ticketing Allowance
A01295 Road Safety Education Allowance
A01299 Others
A02 Project Pre- A021 Feasibility Studies A02101 Feasibility Studies
investment Analysis
A02102 Consultant based Feasibility Studies
Page 6 of 100
APPENDIX XVI

A022 Research, Surveys and A02201 Research and Surveys

Exploratory
Operations
A02202 Exploratory Operation
A02203 Consultant Based Research and Surveys
A02204 Consultant Based Exploratory Operation
A03 Operating Expenses A030 Fuel and Power A03001 High Speed Diesel (HSD) Oil- Operational
A03002 High Speed Diesel (HSD) Oil - Non Operational

A03003 Furnace Oil - Operational
A03004 Furnace Oil - Non Operational
A03005 Electric Traction
A03070 Others
A031 Fees A03101 Bank Fees
A03102 Legal Fees
A03103 License Fee
A03170 Others
A032 Communication A03201 Postage and Telegraph
A03202 Telephone and Trunk Calls
A03203 Telex,Teleprinter and Fax
A03204 Electronic Communication
A03205 Courier and Pilot Service
A03270 Others
A033 Utilities A03301 Gas
A03302 Water
A03303 Electricity
A03304 Hot and Cold Weather Charges
A03370 Others
A034 Occupancy Costs Occupancy Cost (A03401 - A03470)
A03401 Charges
Page 7 of 100
APPENDIX XVI

A03402 Rent for Office Building

A03403 Rent for Residential Building
A03404 Rent for Other Buildings
A03405 Rent other than on Building
A03406 Royalties
A03407 Rates and Taxes
A03408 Rent of Machine and Equipment
A03409 Insurance
A03410 Security
A03411 Rent of Hall for Council Meetings
A03412 Sewerage Charges/Waste Charges
A03470 Others
A035 Operating Leases Operating Leases (A03501 - A03570)
A03501 Machinery and Equipment
A03502 Building
A03503 Motor Vehicles
A03504 Computers
A03506 Medical Machinery and Technical Equipment
A03570 Others
A036 Motor Vehicles Motor Vehicles (A03601 - A03670)
A03601 Fuel
A03602 Insurance
A03603 Registration
A03670 Others
A037 Consultancy and Consultancy and Contractual Work (A03701 - A03770)
Contractual Work
A03701 Computer
A03702 Management
A03703 Government Departments
A03770 Others
Page 8 of 100
APPENDIX XVI

A038 Travel & Government Servants (A03801 - A03820)

Transportation
A03801 Training - Domestic
A03802 Training - International
A03803 Other - Domestic
A03804 Other - International
A03805 Travelling Allowance
A03806 Transportation of Goods
A03807 P.O.L Charges, Aeroplanes, Helicopters, Staff Cars, Motor Cycles
A03808 Conveyance Charges
A03809 CNG Charges (Government)
A03810 Tour Expenditure State Conveyance and Motor Cars
A03811 Railway Concession Voucher
A03820 Others
A038 Travel & Other than Government Servants (A03821 - 40)
Transportation
A03821 Training-Domestic
A03822 Training - International
A03823 Other - Domestic
A03824 Other - International
A03825 Travelling Allowance
A03826 Transportation of Goods
A03827 P.O.L Charges, Aeroplanes, Helicopters, Staff Cars, Motor Cycles
A03828 Conveyance Charges
A03829 CNG Charges (Non-Govt)
A03840 Others
A039 General General (A03901 - 3971)
A03901 Stationery
A03902 Printing and Publication
A03903 Conferences / Seminars / Workshops / Symposia
Page 9 of 100
APPENDIX XVI

A03904 Hire of Vehicles

A03905 News Papers, Periodicals and Books
A03906 Uniforms and Protective Clothing
A03907 Advertising & Publicity
A03908 Discount Given
A03909 Tax Refunds
A03910 Commission Paid
A03911 Loss on Exchange
A03912 Expenditure on Pakistani Delegations to Foreign Countries
A03913 Contribution & Subscription
A03914 Secret Service Expenditure
A03915 Payments to Government Department for Services Rendered
A03916 Essay Writing and Copyrights
A03917 Law Charges
A03918 Exhibitions, Fairs and other National Celebrations
A03919 Payment to Other for Services Rendered
A03920 Relief and Repatriation of Civilian Internees
A03921 Unforeseen Expenditures for Disaster Preparedness & Relief
A03922 Reimbursement of interest to Bank
A03923 Security of VIPs
A03924 Expenditure on Refugees, Security, Prisoners & Detainees
A03925 Subsistence Allowance to Detainees
A03926 Allied Branch of the Provincial C.I.D
A03927 Purchase of Drugs and Medicines
A03928 Expenditures on Confiscated Goods
A03929 Weight & Measures, Trade Marks and Patent Rights
A03930 Vocational and Manpower Training
A03931 Expenditure on Foreign Experts Assistance Received from Abroad
A03932 Demarcation of Pakistan-India Boundary
A03933 Services Charges
Page 10 of 100
APPENDIX XVI

A03934 Re-imbursement of T.T Charges to Banks for Home Remittances

A03935 Depreciation Expenses
A03936 Foreign/Inland Training Course Fee
A03937 Refresher/Recurrent Courses of Pilot
A03938 Insurance of Aircrafts and Pilots
A03939 Landing/Parking Charges of Aircrafts
A03940 Unforeseen Expenditure
A03941 Expense against National Fund for Control of Drug Abuse
A03942 Cost of Other Stores
A03943 HIV/AIDS - Training Foreign
A03944 HIV/AIDS - Local Training and Meetings
A03945 HIV/AIDS - Technical Assistance
A03946 HIV/AIDS - Surveillance
A03947 HIV/AIDS - Monitoring, Research & Evaluation
A03948 HIV/AIDS - Behaviour Change communication and Advocacy
A03949 HIV/AIDS - Services for vulnerable Population
A03950 HIV/AIDS - Drugs & Medical Supplies
A03951 HIV/AIDS -Contingencies
A03952 HIV/AIDS -Operational Cost of Old Surveillance Centres
A03953 Investigation Cost
A03954 Ordnance Store
A03955 Other Store - Tear Gas/Computer , Stationary
A03956 Losses to Local Government and Entities due to Abolition of Taxes
A03957 Special Costs incurred in Performance of Government Functionaries
A03958 Special Expenditures Incurred in Executives Directives
A03959 Stipend, Incentives, Awards and Allied Expenditure
A03960 Expenditures on Foreign Delegations Arriving in Pakistan
A03961 Discount on Judicial Stamps
A03962 Discount on Non Judicial Stamps
A03970 Others
Page 11 of 100
APPENDIX XVI

A03971 Cost of State Trading Medicines

A03972 Expenditure on Diet for Patients
A03973 Monitoring/SEMIS
A03974 School Rehabilitation Program/Terms of Partnership
A03975 School Management Committee (SMC)
A03976 Public Private Partnership
A03977 Stipend to Girls Students
A03978 Free Text Books
A03979 Teachers/Managers Training
A03980 Incremental Technical Assistance Staffing
A03981 Learning Assessment/ PEACE
A03982 Capacity Building
A03983 Expenditure Tracking/Monitoring
A04 Employees A041 Pension Pension (A04101 - 4170)
Retirement Benefit
A04101 Pension - Civil
A04102 Commuted Value of Pension - Civil
A04103 Gratuity - Civil
A04104 Other Pension (e.g. Family Pension)
A04105 Gratuities (e.g. Gratuity where Pension is not Mature)
A04106 Reimbursement of Medical Charges to Pensioners
A04107 Pension -Defence
A04108 Commuted Value of Pension - Defence
A04109 Gratuity - Defence
A04110 Payment of Pension Contribution of Ex-Local Fund Employees
A04111 Travelling Allowance for Retired Government Servants in Connection with Journey on
Medical Grounds
A04112 Grants to Civil-Defence
A04113 Superannuation and Retirement Allowance
A04114 Superannuation Encashment on L.P.R
Page 12 of 100
APPENDIX XVI

A04115 30% of Minimum Pay Scale as Social Security Benefit in Lieu of Pension to Contract
Appointee
A04116 Pension Contribution (LCS/ Non LCS)
A04170 Others
A042 Others - Post A04201 Employer's Contribution to Benevolent Fund
Retirement Benefits
A04202 Post Retirement Free Medical Facility
A04203 Post Retirement Travel Facility
A04220 Others
A05 Grants, Subsidies A051 Subsidies Subsidy (A05101 - A05120)
and Write offs of
Loans / Advances /
Others
A05101 Wheat
A05102 Food
A05103 Edible oil
A05104 Fertilizer
A05105 Tubewell
A05106 Cotton
A05107 Freight Subsidy on imported cement
A05108 Subsidy on Imported Whole Gram Black
A05109 Mark-up Rate Subsidy for Spinning Industries
A05120 Others
A052 Grants Domestic Grants Domestic (A05201 - A05270)
A05201 To Federal Government
A05202 To Provincial Government
A05203 To District Government
A05204 To TMAs
A05205 To Financial Institution
A05206 To Non Financial Institution
Page 13 of 100
APPENDIX XVI

A05207 To Union Administration

A05208 Local Bodies
A05209 Share from Provincial Allocable Amount (District Government)
A05210 Special Grants from Provincial Retained Amounts (District Government)
A05211 Federal Funded Projects (District Government)
A05212 Special Grants from Provincial Allocable Amounts (TMAs)
A05213 Special Grants from Provincial Retained Amounts (TMAs)
A05214 Federal Funded Projects/Schemes (TMAs)
A05215 Grants to Union Administration
A05216 Financial Assistance to the Families of Civil Servants Who Expire during Service
A05217 Share from Provincial Allocable Amount (Cantonment Board)
A05218 Special Grants from Provincial Retained Amount (Cantonment Board)
A05270 To Others
A053 Write off of Loans and Write-off of Loans and Advances (A05301 - A05320)
Advances
A05301 Government Servants
A05320 Others
A054 Write off / Loss of A05401 Inventories Obsolescence / Slow Moving Charge
Assets
A05402 Impairment of Property, Plant and Equipment
A05403 Write off of Inventories
A05404 Loss on Disposal of Property, Plant and Equipment
A05405 Loss on Sale of Scrap
A05420 Others
A06 Transfers A061 Scholarships, Bonuses Scholarships (A06101 - A06104)
and Other Awards
A06101 Merit Scholarships

A06102 Other Scholarships
A06103 Cash Awards
Page 14 of 100
APPENDIX XVI

A06104 Bonuses
A062 Technical Assistance Technical Assistance (A06201 - A06270)
A06201 Expenditures on Foreign Trainees in Pakistan
A06202 Contribution To International Agencies
A06270 Others
A063 Entertainments and Entertainment & Gifts (A06301 - A06399)
Gifts
A06301 Entertainments and Gifts
A064 Other Transfer Other Transfer Payments (A06401 - A06470)
Payments
A06401 To Foreign Governments
A06402 Contributions/Transfers to Reserve Fund
A06403 Renewal & Replacements
A06404 Return To Government Investment
A06405 To Sugar Cess Fund
A06406 Premium under Group Term Insurance Schemes for employees of NH & MP
A06407 Transfer to Staff Benefit Fund - Railways
A06408 Premium for Railways Employees Group Insurance
A06470 Others
A065 Public Private A06501 Grant In Aid to Sindh Education Foundation
Partnership
A06502 Fellowship Program
A06503 100 Community Supported Schools
A06504 Early Learning Program
A06505 Rural Based Community School
A06506 Promotion of Private School in Rural Area
A06507 Integrated education Learning Program
A06599 Others
A07 Interest Payment A071 Interest - Domestic Permanent Debt (A07101 - 10)
Debts
Page 15 of 100
APPENDIX XVI


A07102 To Provincial Governments
A07103 To District Governments
A07104 To TMAs
A07105 To Financial Institution
A07106 To Non Financial Institutions
A07107 Sukuk
A07110 Others
Floating Debt (A07111-20)
A07114 To TMAs
A07120 Others
Unfunded Debt (A07121 - 30)
A07124 To TMAs
A07130 Others
A072 Interest - Foreign Permanent Debt (A07201 - 10)
A07203 To Financial Institutions
A07205 Suppliers' Credit
A07210 Others
A073 Others Other Obligations (A07301 - A07399)
A07301 Other Obligations (e.g. Depreciation and other Reserve Fund, Deposits of Income Tax Under
Section18A etc.)
Page 16 of 100
APPENDIX XVI

A07302 Other payments ( e.g. Management of Loan, Interest of Commercial Banks, Loan on Food
Account)
A07303 On Loans Received by Post Office etc.
A074 Interest / Profit on A07401 Defence Savings Certificates
National Savings
Schemes
A07402 Special Savings Certificates
A07403 Regular Income Certificates
A07404 Behbood Savings Certificates
A07430 Other Savings Certificates
A07431 Pensioner Benefit Accounts
A07432 Special Savings Accounts
A07433 Savings Accounts
A07434 Mahana Amdani Accounts
A07460 Other Savings Accounts
A08 Loans and Advances A081 Advances to Advances To Government Servants (A08101 - A08170)
Government Servants
A08101 House Building Advance

A08102 Motor Car Advance
A08103 Motor Cycle/Scooter Advance
A08104 Cycle Advance
A08170 Others
A082 Provinces Loans To Provinces (A08201 - 08210)
A08201 NWFP
A08202 Punjab
A08203 Sindh
A08204 Balochistan
A08205 Drought Emergency Relief Assistance
A08206 Federal DERA Unit(See A08701and 02)
Page 17 of 100
APPENDIX XVI

A083 District Govt. / TMAs Loans to Districts/TMAs Government (A08301 - A08310)

A08301 NWFP
A08302 Punjab
A08303 Sindh
A08304 Balochistan
A08310 Others
A084 Loans to Financial Loans to Financial Institutions (A08401 - A08499)
Institutions
A08401 Loans to Financial Institutions
A08499 Others
A085 Loans to Non- Loans to Financial Institutions (A08501 - A08599)
Financial Institutions
A08501 Loans to Non-Financial Institutions

A08599 Other
A086 Loans to Others Loans to Private Sector (A08601 - A08670)
A08601 Private Sector
A08670 Others
A087 Drought Emergency DERA Loans (A08701 - A08799)
Relief Assistance
A08701 Federal DERA Unit
A08702 Drought Emergency Relief Assistence (Provincial) - Blocked
A08703 NWFP
A08704 Punjab
A08705 Sindh
A08706 Balochistan
A08707 Others (FATA, FANA, AJK)
A09 Expenditures on A091 Purchase of Building Purchase of Building and Structures (A09101 - A09170)
Acquiring of
Physical Assets
Page 18 of 100
APPENDIX XVI

A09101 Land and Buildings

A09102 Land and Buildings - Residential Buildings
A09103 Land and Buildings - Office Buildings
A09104 Buildings and Structures - Others
A09170 Others
A092 Computer Equipment Computer Equipment (A09201 - A09299)
A09201 Hardware
A09202 Software
A09203 I.T. Equipment
A093 Commodity Purchases Commodity Purchases(A09301-A09370)
(Cost of State Trading)
A09301 Food (Sugar)

A09302 Fertilizer
A09303 Coal
A09304 Cost of State Trading-Food (Wheat)
A09305 Cost of State Trading-Food (Rice)
A09306 Cost of State Trading-Others
A09307 Provincial Judicial Stamps
A09370 Others
A094 Other Stores and Other Stores and Stocks (A09401-A09470)
Stocks
A09401 Medical Stores
A09402 Newsprint
A09403 Tractors
A09404 Medical and Laboratory Equipment
A09405 Workshop Equipment
A09406 Storage and Carrying Receptacles
A09407 Specific Consumables
A09408 Generic Consumables
Page 19 of 100
APPENDIX XVI

A09409 Medical Stock

A09410 Life saving Medical Supplies
A09411 General Utility Chemicals
A09412 Specific Utility Chemicals
A09413 Drapery, Fabrics, Clothing and allied material
A09414 Insecticides
A09470 Others
A095 Purchase of Transport Purchase of Transport (A09501-A09599)
A09501 Purchase of Transport

A09502 Diplomatic Cars
A09503 Others
A096 Purchase of Plant & Purchase of Plant and Machinery (A09601-A09699)
Machinery
A09601 Purchase of Plant and Machinery
A09602 Cold Storage Equipment
A09603 Signalling System
A09604 Railways Rolling Stock
A097 Purchase of Furniture Purchase of Furniture and Fixture (A09701-A09799)
& Fixture
A09701 Purchase of Furniture & Fixture
A09702 Unkept Furnishings
A098 Purchase of Other Purchase of Other Assets (A09801-A09899)
Assets
A09801 Purchase of Live stocks
A09802 Others
A09899 Others
A10 Principal A101 Loans - Domestic Principal Repayment (A10101-A10170)
Repayments of
Loans
Page 20 of 100
APPENDIX XVI

A10101 Domestic Direct

A10105 To TMAs
A10108 Federal Investment Bonds
A10109 Foreign Exchange Bearer Certificates
A10110 US Dollar Bearer Certificates
A10111 Foreign Currency Bearer Certificates
A10112 Special US Dollar Bonds
A10113 Pakistan Investment Bonds
A10114 Sukuk
A10170 To Others
A102 Principal Repayment Repayment Of Foreign Loans (A10201-A10270)
of Loans - Foreign
A10201 Foreign Direct

A10204 To Non-Financial Institutions
A10205 Suppliers' Credit
A10270 To Others
A103 Principal Repayment Other Repayments (A10301-A10399)
of Loans - Others
(NES)
A10301 Other Repayments
Page 21 of 100
APPENDIX XVI

A104 Principal Repayment Repayment Of Floating Debts (A10401-A10499)

of Loans - Floating
Debt
A10401 Prize Bonds

A10402 Treasury Bills
A10403 Ways and Means Advances
A10404 Cash Credit Accommodation
A11 Investments A111 Investment - Domestic Domestic Investments (A11101-A11170)

A11102 To Non-Financial Institutions
A11170 To Others
A112 Investment - Foreign Foreign Investments (A11201-A11270)
A11203 Contribution to International Financial Institution
A11270 To Others
A113 Investment - Others Other Investments (A11301-A11399)
A11301 Others
A12 Civil Works A121 Roads, Highways and Roads, Highways and Bridges (A12101-A12199)
Bridges
A12101 Highways
A12102 Other Roads
A12103 Bridges of National Importance
A12104 Other Bridges
A12106 Track Work and Infrastructure
A122 Irrigation Works Irrigation works (A12201-A12270)
A12201 Main Canals
A12202 Feeder Canals
Page 22 of 100
APPENDIX XVI

A12203 Tertiary and Other Subsidiary Links

A12204 Agricultural Produce Carrying Equipment
A12105 Transport Stands and Terminals
A12270 Others
A123 Embankments and Embankments and Drainage Works (A12301-A12370)
Drainage Works
A12301 Main Embankment
A12302 Miscellaneous Embankment
A12303 Drainage
A12370 Others
A124 Building and Building and Structures (A12401-A12470)
Structures
A12401 Office Buildings
A12402 Residential Buildings
A12403 Other Buildings
A12404 Structures
A12405 Electrification Plumbing and Other Infrastructure
A12470 Others - Civil Works Construction of Building & Structure
A125 Other Works Other Works (A12501-A12599)
A12501 Works - Urban
A12502 Works - Rural
A126 Telecommunication Telecommunication Works (A12601-A12620)
Works
A12601 Lines And Wires
A12602 Apparatus and Plants
A12603 Share in Factories
A12604 Stores
A12605 Construction of Lines and Wires (Telegraph)
A12606 Construction of Lines and Wires (Telephone)
A12607 Construction of Lines and Wires (Radio)
Page 23 of 100
APPENDIX XVI

A12608 Construction of Apparatus and Plants (Telegraph)

A12609 Construction of Apparatus and Plants (Telephone)
A12610 Construction of Apparatus and Plants (Radio)
A12620 Others
A127 Drought Emergency DERA Works (A12701-A12799)
Relief Assistance
A12701 Works
A12702 Goods & Commodities
A12703 Consultant Services & Training
A12704 Incremental Operational Cost (Establishment Charges)
A13 Repairs and A130 Transport Transport (A13001 - A13099)
Maintenance
A13001 Transport
A13002 Locomotives
A13003 Railways Coaches and Carriages
A13004 Railways Wagons
A131 Machinery and Machinery and Equipment (A13101 - A13199)
Equipment
A13101 Machinery and Equipment
A13199 Repair & Maintenance of Others
A132 Furniture and Fixture Furniture and Fixture (A13201 - A13299)
A13201 Furniture and Fixture

A133 Building and Building and Structures (A13301 - A13370)
Structures
A13301 Office Buildings
A13302 Residential Buildings
A13303 Other Buildings
A13304 Structures
A13370 Others - Repair and Maintenance of Building and Structures
Page 24 of 100
APPENDIX XVI

A134 Irrigation Irrigation (A13401-A13470)

A13401 Main Canals
A13402 Feeder Canals
A13403 Tertiary and Other Subsidiary Links
A13470 Others
A135 Embankments and Embankments and Drainage (A13501-A13570)
Drainage
A13501 Main Embankment
A13502 Miscellaneous Embankment
A13503 Drainage
A13570 Others
A136 Roads, Highways and Roads, Highways and Bridges (A13601 - A13699)
Bridges
A13601 Highways
A13602 Other Roads
A13603 Bridges of National Importance
A13604 Other Bridges
A13305 Works - Urban and Rural / Water Supply/ Electrification
A13605 Transport Stands and Terminals
A13606 Railways Track
A137 Computer Equipment Computer Equipment (A13701 - A13799)
A13701 Hardware
A13702 Software
A13703 IT Equipment
A138 General General (A13801 - A13899)
A13801 Maintenance of Gardens
A139 Telecommunication Telecommunication Works (A13901 - A13920)
Works
A13901 Lines And Wires - Repairs
Page 25 of 100
APPENDIX XVI

A13902 Apparatus and Plants

A13903 Repairs and Maintenance of Lines and Wires (Telegraph)
A13904 Repairs and Maintenance of Lines and Wires (Telephone)
A13905 Repairs and Maintenance of Lines and Wires (Radio)
A13906 Repairs and Maintenance of Apparatus & Plants (Telegraph)
A13907 Repairs and Maintenance of Apparatus & Plants (Telephone)
A13908 Repairs and Maintenance of Apparatus & Plants (Radio)
A13920 Others - Repair
A14 Suspense and A141 Recovery of Suspense And Clearing (A14101 - A14199)
Clearing Expenditures
A14101 Recovery of Expenditure Suspense
A142 P.W. Suspense A14201 Suspense (Irrigation).
A14201 Suspense (Highway).
A14201 Suspense (Building).
A14201 Suspense (P.H.E.).
A15 Miscellaneous A151 Citizen Community A15101 Citizen Community Board Current
Schemes Board (Check with
District Govt)
A15102 On going Schemes Citizen Community Board
A15103 On going Schemes ADP (Current year)
A15104 On going Schemes ADP (Previous year)
A15105 On going Schemes CM Grant
A15106 On going Schemes (Office Complex) NB funds
A15199 Others
Tax Receipts
Non - Tax Receipts
Page 26 of 100
APPENDIX XVI

C01 Income from C010 Profits C01001 Railway

Property and
Enterprise
C01002 Pakistan Post Office
C01003 Irrigation
C01004 Opium
C01005 Salt
C01006 Electricity
C01007 State Trading
C01008 Pakistan Telecommunication Authority
C01009 Balochistan Mining Enterprise
C01010 Trans Balochistan Enterprise
C01070 Others
C011 State Trading Schemes State Trading Wheat (C01101 - 10)
C01101 Sale Proceeds of Wheat
C01102 Federal Subsidy on Wheat
C01103 Provincial Subsidy on Wheat
C01104 Recoveries of Incidentals Charges
C01105 Wheat Receipts - Others
State Trading Fertilizer (C01111 - 20)
C01111 Sale Proceeds of Fertilizer
C01112 Federal Subsidy on Fertilizer
C01113 Provincial Subsidy on Fertilizer
C01115 Other Receipts
State Trading Medical Stores (C01121 - 40)
C01121 Sale Proceeds of Medical Stores
C01122 Federal Subsidy on Medical Stores
C01123 Provincial Subsidy on Medical Stores
C01124 Recoveries of Incidentals on Supply of Medical Stores to Federal Government
Page 27 of 100
APPENDIX XVI

C01125 Medical Stores other Receipts

State Trading Coal Stores (C01141 - 60)
C01141 Sale Proceeds of Coal
C01142 Federal Subsidy on Coal
C01143 Provincial Subsidy on Coal
C01145 Coal Receipts - Other
State Trading Diplomatic Cars (C01161 - 70)
C01161 Sale Proceeds of Diplomatic Cars
C01170 Others
State Trading Others (C01171 - 90)
C01171 Sale Proceeds of Others
C01172 Sale Proceeds of Others-Tractors
C012 Interest on Loans and Interest Domestic Loans (C01201 - 04)
Advances to Provinces
C01201 Punjab
C01202 Sindh
C01203 NWFP
C01204 Balochistan
Interest Foreign Loans (C01205 - 08)
C01205 Punjab
C01206 Sindh
C01207 NWFP
C01208 Balochistan
Interest US-Aid Local Currency Loans (C01209 -12)
C01209 Punjab
C01210 Sindh
C01211 NWFP
C01212 Balochistan
Page 28 of 100
APPENDIX XVI

Interest German Loans (C01213 - C01299)

C01213 Punjab
C01214 Sindh
C01215 NWFP
C01216 Balochistan
C013 Interest on Loans to Interest Domestic Loan (C01301 - 10)
District Government /
TMAs
C01301 Karachi Shipyard and Engineering Works Limited
C01302 Multan Hospital Multan
C01303 Security Printing Corporation of Pakistan
C01304 Ghee Corporation of Pakistan
C01305 Rice Export Corporation of Pakistan
C01306 Cotton Export Corporation
C01307 Municipal Committees / Corporation / District Councils
C01308 Mari Gas Company
C01309 Interest on Cash Loans
C01310 Sui Northern Gas Pipe Lines Ltd.
C013aa Karachi Electricity Supply Corporation
Interest Foreign Loan (C01311 - 30)
C01311 Karachi Port Trust
C01312 National Shipping Corporation
C01313 Karachi Development Authority
C01314 Karachi Electric Supply Corporation
C01315 Suigas Transmission Company Ltd.
C01316 Pakistan International Airline
C01317 Karachi Shipyard & Engineering Works Ltd.
C01318 Port Qasim Authority
C01319 Oil And Gas Development Corporation
C01320 Indus Gas
Page 29 of 100
APPENDIX XVI

C01321 Hyderabad Development Authority

C01322 Sui Northern Gas Pipeline Ltd.
C01323 Pakistan Television Corporation
C01324 Pakistan Energy Commission
C01325 Civil Aviation Authority
C01326 Mari Gas Company
C01327 Rice Export Corporation of Pakistan
C01328 Interest 0n Foreign Loan
C01329 Capital Development Authority
C01330 National Highway Authority
C01399 Others
C014 Interest on Loans & Interest Domestic Loan (C01401 - 10)
Advances to Financial
Institutions
C01401 Industrial Development Bank of Pakistan

C01402 Investment Corporation of Pakistan
C01403 House Building Finance Corporation
C01404 Cooperative Bank Gilgit
C01405 Equity Participation Fund (EPF)
C01410 Others
Interest Foreign Loans (C01411 - 20)
C01411 Agricultural Bank of Pakistan
C01412 Pakistan Industrial Credit and Investment Corporation
C01413 Industrial Development Bank of Pakistan
C01414 National Development Finance Corporation
C01415 Bankers Equity
C01420 Others
Page 30 of 100
APPENDIX XVI

C015 Interest on Loans and Interest Domestic Loan (C01501 - 15)

Advances to Non-
Financial Institutions
C01501 WAPDA Water Wing

C01502 WAPDA Power Wing
C01503 National Fertilizer Corporation of Pakistan
C01504 Fauji Fertilizer Corporation
C01505 State Cement Corporation of Pakistan
C01506 Pakistan Industrial Development Corporation
C01507 Pakistan Automobile Corporation
C01508 State Engineering Corporation
C01509 Federal Chemical and Ceramic Corporation
C01510 POF WAH
C01511 Pakistan Steel
C01512 Pakistan Railway
C01513 Pakistan Mineral Development Corporation
C01514 National Press Trust
C01515 Shaheen Foundation (PAF)
C01516 Mechanized Construction Pakistan Limited
C01517 Oil and Gas Regulatory Authority
Interest Foreign Loan (C01516 - 99)
C01516 WAPDA Water Wing
C01517 WAPDA Power Wing
C01518 National Fertilizer Corporation of Pakistan
C01519 Fauji Fertilizer Corporation
C01520 State Cement Corporation of Pakistan
C01521 Pakistan Industrial Development Corporation
C01522 Pakistan Automobile Corporation
C01523 State Engineering Corporation
Page 31 of 100
APPENDIX XVI

C01524 Federal Chemical and Ceramic Corporation

C01525 POF WAH
C01526 Pakistan Steel
C01527 Pakistan Railway
C01528 Pakistan Mineral Development Corporation
C01551 Return
C01599 Others
C016 Interest on Loans & Interest on Loans & Advances to Government Servants (C01601 - 10)
Advances to
Government Servants
C01601 House Building Advance

C01602 Motor Car Advance
C01603 Motor Cycle/Scooter Advance
C01604 Cycle Advance
C01605 Others
C017 Interest on Loan & Interest on Loans & Advances - Others (C01701 -C01710)
Advances - Others
C01701 Domestic Loans to Azad Kashmir Government
C01702 Foreign Loan to Azad Kashmir Government
C01703 Interest Regimental Loan
C01704 Interest Accrued on Retained Funds on Account of Sale Proceeds of Special US Dollar Bonds
by Banks/NBFIs
C01705 Taccavi Loan to Cultivators
C01706 Land Improvement Act 1883
C01707 Loan to Agricultural Loan Act 1958
Interest Received from Commercial Department (C01730 - C01740)
C01730 Interest on Cash Loans
C01731 Interest on Foreign Loans
C01799 Others
Page 32 of 100
APPENDIX XVI

C018 Interest on Loan - Income on Loans - Others (C01801 - C01850)

Others
C01801 Interest -Pakistan Post Office Department
C01802 Interest on Arrears of Revenue
C01803 Interest realized on Investment of Cash Balances
C01804 Return WAPDA Power Wing
C01805 Interest German Counterpart Fund - WAPDA Power Wing
C01806 Interest OPEC Special Loan -WAPDA Power Wing
C01807 Interest on Loans and Advances - Others
C01808 Penal Interest Recovered from Assesses of the Income Tax under Section 53 of Income Tax
Ordinance 1979
C01809 Interest on UN Bonds Issue
C01810 Interest on Late Payment of Government Dues
C01811 Interest on Sale of Food Grains
C01812 Interest on Sale of Fertilizer
C01813 Percentage on Servicing of Foreign Loan and Credits
C01814 Interest on undistributed Pension Paid by NBP
C01815 Interest on Investment of GP Fund
C01816 Interest - Pakistan T&T Department
C01817 Interest - Taccavi Loans to Zamindars
C01818 Taccavi Loans to Zamindars in Gilgit District
C01819 Taccavi Loans to Zamindars in Balthistan District
C01820 Interest on Debt recovered from Foreign Governments
C01821 Interest German Counterpart Fund
C01822 Interest - OPEC Special Loans
C01823 Gains on Pakistan Investment Bonds
C01824 Foreign Currency Bonds (SWAP)
C019 Dividends Dividends (C01901 - C01930)
C01901 Dividends from Government Investments (Financial Institutions)
C01902 Dividends from Government Investments (Non Financial Institutions)
Page 33 of 100
APPENDIX XVI

C01903 Others
C02 Receipts from Civil C021 General General Administration Receipts - Organs of State (C02101 - 2104)
Administration and Administration
Other Functions Receipts - Organs of
State
C02101 Organs of State - Examination Fee Realized by Public Service Commission

C02102 Organs of State - Receipt realized by Selection Divisional Boards for Recruitment in
Secretariat Department
C02103 Organs of State - Recoveries of Overpayments
C02104 Organs of State - Collection of Payments for Services Rendered
Organs of Merged State of Dir, Chitral, Swat (C02105 - 35)
C02105 Industries
C02106 Provincial Excise
C02107 Stamps
C02108 Forest
C02109 Registration
C02110 Motor Vehicle Act
C02111 Other Taxes and Duties
C02112 Tolls on Road
C02113 Administration of Justice
C02114 Jail and Convict Settlements
C02115 Police
C02116 Educational Institutes
C02117 Health
C02118 Agriculture
C02119 Veterinary
C02120 Cooperation
C02121 Industries
C02122 Mines, Oilfield & Minerals
Page 34 of 100
APPENDIX XVI

C02123 Public Works Department

C02124 Recoveries of Overpayments
C02125 Collection of Payment for Services Rendered
C02135 Others
C021 General Organs of State - Frontier Regions (C02136 - 65)
Administration
Receipts - Organs of
State
C02136 Land Revenue
C02137 Provincial Excise
C02138 Stamps
C02139 Forest
C02140 Registration
C02141 Motor Vehicle Act
C02142 Other Taxes and Duties
C02143 Toll Fees on Khyber Road
C02144 Administration of Justice
C02145 Jail and Convict Settlements
C02146 Police
C02147 Educational Institutes
C02148 Health
C02149 Agriculture
C02150 Veterinary
C02151 Cooperation
C02152 Industries
C02153 Public Works Department
C02154 Taxes on Agricultural Income
C02156 Collection of Payment for Service Rendered
C02157 Receipts of Chartered Flights
Page 35 of 100
APPENDIX XVI

C02199 Others
C022 General Receipts of Fiscal Administration - Audit (C02201 - 10)
Administration
Receipts - Fiscal
Administration
C02201 Private Organization
C02202 Public Sector Organizations
C02203 Government Organizations
C02205 Collection of Payment for Services Rendered
C02206 Audit Other
Receipts of Fiscal Administration - Currency (C02211 - 30)
C02211 Share of Surplus Profits of the State Bank of Pakistan
C02212 Dividends on Government Shares in State Bank of Pakistan
C02213 Dividends on Government Shares in the Security Printing Corporation
C02214 Royalty on Quaid-e-Azam Centenary - Gold and Silver Commemorative Coins
C02215 Royalty on Allama Iqbal - Gold and Silver Commemorative Coins
C02216 Royalty on Islamic Summit Minar Inauguration - Gold and Silver Commemorative Coins
C02217 Royalty on Gold and Silver W.W.F Conservation Coins

C02218 Value of Quaid-e-Azam Gold and Silver Commemorative Coins
C02219 Value of Allama Iqbal Gold and Silver Commemorative coins
C02220 Value of Islamic Summit Minar inauguration Gold and Silver Commemorative Coins
C02221 Value of Gold and Silver W.W.F Conservation Coins

C02222 Value of Allama Iqbal Centenary Commemorative Coins
C02223 Value of Old Currency Notes Assumed to be no Longer in Circulation
C02224 Value of Unclaimed Currency Notes
C02225 Fines and Forfeitures under the Foreign Exchange Regulation Act
C02226 Currency - Others
Page 36 of 100
APPENDIX XVI

C02227 Penalty Imposed by State Bank of Pakistan on National Bank of Pakistan against unlawful
retention of Government Receipts
Receipts of Fiscal Administration - Mint (C02231 - 40)
C02231 Fee for Mintage of Foreign Coins Act
C02232 Profit from Circulation of Small Coins
C02233 Assay Fees
C02234 Others
Receipts in Aid of Superannuation (C02241 - 50)
C02241 Contribution of Pension and Gratuities
C02242 Receipt under Federal Government (B1& 2) Provident Fund Rules
C02243 Others
C02244 Fiscal Administration-Receipts-in-Aid of Superannuation -Share of Pension Liability recovered
from Local Bodies for Provincialised College / Schools
C02245 Fiscal Administration-Receipts-in-Aid of Superannuation -Receipts of undisbursed Pension
Deposited by National Bank of Pakistan
C02251 Fiscal Administration - Receipts- In- Aid of Superannuation contribution of Pension & Gratuity
-Defence
C023 General Economic Regulation (C02301 - C02370)
Administration
Receipts - Economic
Regulation
C02301 Fee for Deposits and Registration of Trade Marks

C02302 Fee Realized under the Insurance Act, 1938
C02303 Patent Fees
C02304 Receipts under the Companies Ordinance, 1984
C02305 Federal Fees for Weights and Measures
C02306 Receipt under the Weights and Measures and Trade Employees Act
C02307 Receipts under the Securities & Exchange Ordinance, 1969
C02308 Receipts under Anti-Dumping Duties Ordinance, 2000
Page 37 of 100
APPENDIX XVI

C02370 Others
C024 General Statistics (C02401 - C02470)
Administration
Receipts - Statistics
C02401 Sale of Census Publication
C02470 Others
C025 Defence Services Defense Service Effective (C02501 - 20)
Receipts
C02501 Fighting Forces
C02502 Administrative Services
C02503 Military Farms
C02504 General Headquarters
C02505 Purchase & Sale of Stores Equipment and Animals
C02506 Transportation, Conservancy, Hot Weather Establishment and Others
C02507 Other Services of Armed Forces
C02508 Military Engineering Services
C02509 Auxiliary and Territorial Forces
C02510 Air Force
C02511 Pakistan Navy (including Stores and Works)
C02512 Ordnance & Clothing Factories
C02513 Procurement, Research & Product Development
C02514 Receipts on Certain Measures of Inter-Services Nature
C02520 Others
Defense Service Non-Effective (C02521 - 30)
C02521 Army Receipts
C02522 Air Force Receipts
C02523 Pakistan Navy Receipts
C02530 Others
C026 Law and Order Justice (C02601 - 20)
Receipts
Page 38 of 100
APPENDIX XVI

C02601 Sale Proceeds of Unclaimed and Escheated Property

C02602 Court Fees Realized in Cash
C02603 General Fees Realized in Cash
C02604 General Fees, Fines and Forfeitures
C02605 Leadership and Mukhtarship Examination Fees
C02606 Receipt of the Supreme Court
C02607 Receipt of the Official Assignee
C02608 Receipt of the Official Receiver
C02609 Receipt of the Official Record room
C02611 Collection of the Payments
C02612 Collection of the Payments of Services Rendered
C02613 Others
Frontier Watch and Ward (C02621 - 30)
C02621 Frontier Constabulary and Militia Receipts
C02622 Receipt in Northern Areas
C02623 Federally Administered Tribal Areas
C02625 Others
Police Department Receipts (C02631 - 45)
C02631 Police Supplied to Railway
C02632 Police Supplied to Federal Government
C02633 Police Supplied to Municipalities, Cantonments
C02634 Police Supplied to Public Departments, Private Companies and Persons
C02635 Receipts Realised under the Arms Act
C02636 Fees, Fines and Forfeitures
C02637 Motor Driving License
C02638 Traffic Fines
C02639 Police Land Receipts
Page 39 of 100
APPENDIX XVI

C02641 Collection of Payments for Services Rendered

C02642 Others
C02643 Receipts of Provincial Public Safety Commission
C02644 Receipts of District Public Safety Commission
C02645 Provincial Police Complaint Authority
Provincial Border Force (C02646 - 55)
C02646 Cash Receipt under Arms Act
C02647 Fees, Fines and Forfeitures
C02650 Others
Jails (C02656 - 65)
C02656 Sale Proceeds of Articles Manufactured in Jail
C02657 Value of Supplies Made by Factory Department to Maintenance Department in Jail
C02658 Income from Hired Convicts
C02661 Others
Civil Defense (C02666 - 99)
C02666 Ordinary Receipts
C02667 Reimbursement by Federal Government
C02668 Fines Realization
C02669 Others
C02676 Sale Proceeds of Unclaimed and Escheated Property
C027 Community Services Works - Building (C02701 - 10)
Receipts
C02701 Building Rent
C02702 Receipts from Workshops and Rent of Equipment
C02703 Recoveries of Expenditure
Page 40 of 100
APPENDIX XVI


C02706 Others
Works - Communications (C02711 - 20)
C02711 Building Rent
C02712 Tolls on Roads and Bridges
C02713 Recoveries of Expenditure
C02716 Others
C02717 Fee for use of Right of Way (ROW) for laying Cables/Pipelines etc. along the ROW of all
Provincial Roads
C02718 Taxes on Roads and Bridges
C02719 Receipt from Workshops
Public Health (C02721 - 30)
C02721 Sale Proceeds of Sera and Vaccines
C02722 Contributions
C02723 Income from Endowments
C02726 Others
Scientific Research and Survey (C02731 - 40)
C02731 Survey of Pakistan
C02734 Others
C02735 Receipts of Pakistan Technology Board (PTB)
C02741 Receipt of Pakistan National Centre
C02742 Fire Services
C02743 Others-Citizen Community Board
Page 41 of 100
APPENDIX XVI

C02744 Registration Fee of Citizen Community Court

C028 Social Services Education (C02801 - 20)
C02801 Fees Government University Art Colleges
C02802 Fees Government University Professional Art Colleges
C02803 Fees Government Secondary (including Intermediate Classes) School
C02804 Fees Government Primary School
C02805 Fines under Sindh Primary Education Act 1947
C02806 Recoveries from Local Bodies for Primary Education
C02807 Fees and Other Receipts, Government Special Schools
C02808 Receipt of Technical and Commercial Institutes
C02810 Education - General Income from Endowments
C02811 Education - General Cess Fund
C02812 Education - General Hostel Fees
C02813 Education - General Admission Fees
C02814 Education - General Recoveries of Overpayments
C02815 Education - General Collection of Payments for Services rendered
C02816 Archaeology
C02817 Receipts from Museums
C02818 Education - Others
C02819 Receipts from Boys Secondary Schools
C02820 Receipts from Girls Secondary Schools
C02821 Receipts from Boys Primary Schools
C02822 Receipts from Girls Primary Schools
C02823 Receipts from Archives
C02824 Receipts from Libraries
Health (C02851 - 99)
C02851 Health - Medical Colleges
C02852 Health - Dental Colleges
C02853 Health Schools
Page 42 of 100
APPENDIX XVI

C02854 Health - Medical Schools

C02855 Health - Sale of Outdoor Tickets
C02856 Health - Recoveries of Diet Charges
C02857 Health - Rooms Rent
C02858 Health - Government share of Fees realized by Doctors from Patients
C02859 Health - Mental Hospital Receipts
C02860 Sale of Medicines and Vaccines
C02861 Health Contributions from Local Bodies on account of Salaries of District Medical Officers
C02862 Health Contributions from Local Bodies for the maintenance of Health Centres
C02863 Health Contributions by Federal Government for Fatima Jinnah Medical College for Women
maintenance of Health Centres
C02864 Health Contributions by Federal Government for reservation of beds in T.B. Sanatorium Samli
C02865 Health other Contributions

C02866 Health recoveries of Overpayments
C02867 Health - Collection of Payments for Services rendered
C02868 Health fees for Chemical Examination
C02869 Health fees for Medical Examination
C02870 Health Fees realized on account of Registration of Private, Clinics, Laboratories, X Ray Clinics
C02871 Health other Receipts

C02872 Fees realised on account of Birth and Death Certificates
C02873 Fees realised on account of Anti-Rabic Treatment
C02874 Income from Endowments
C02875 Health - Hospital Receipts
C029 Social Services Manpower Management (C02901 - 30)
Miscellaneous
C02901 Emigration Fees
C02902 Fees for Registration of Trade Union under Act, 1926
Page 43 of 100
APPENDIX XVI

C02903 Receipts of the Manpower and Employment Organization

C02904 Receipts under the Factories Act, 1940
C02905 Receipts under the West Pakistan Ordinance, 1969
C02906 Registration and other Fees from Pakistanis Working Abroad
C02930 Others
Housing and Physical Planning (C02931 - 50)
C02931 Sale of Plots
C02932 Sale of Building
C02933 Income from Satellite Town Scheme
C02950 Others
Social Security and Social Welfare Measures (C02951 - 70)
C02951 Receipts under the Wild Birds & Wild Animals Protection Act
C02953 Fee for NOC to Wildlife Traders
C02954 Penalties under NWFP Consumer Protection Act 1997
C02955 Penalties under Punjab Consumer Protection Act 2005
C02970 Others
Refugees Relief Measures (C02971 - 90)
C02971 Receipts of Afghan Refugees
C03 Miscellaneous C031 Economic Services Food (C03101 - 15)
Receipts Receipts - Food &
Agriculture
C03101 Receipts of the Federal Food Departments
C03104 Others
Agriculture (C03116 - 50)
C03116 Agriculture Receipts
Page 44 of 100
APPENDIX XVI

C03117 Receipts from Experimental Farms

C03118 Receipts from Agriculture / Seed Farms
C03119 Receipts from District Farms
C03120 Receipts from Agriculture/Engineering/Machinery Maintenance Farms
C03121 Receipts from Boring Operation
C03122 Receipts from Research Operation
C03123 Receipts from Plant Protection Operation
C03124 Receipts from Soil Conservation and Operation
C03125 Receipt of Zoo
C03126 Fees Other than Cotton Fee under Cotton Control Ordinance
C03127 Agriculture College & School Fees
C03128 Grants by the Agricultural Research Council and the Central Cotton Committee
C03129 Receipt from Karkhana Alat-e-Zarae
C03130 Agricultural Receipts from Government Gardens
C03131 Agricultural Receipts from Station Gardens
C03132 Agriculture-Receipts of Arrears from Ex-Commission Agents on Account of Sale of Cotton
Seeds and Fertilizer
C03133 Agriculture Receipts from on Farm Management Project
C03134 Agriculture-Recoveries of Overpayments
C03136 Agriculture Others
C03137 Hire Charges of Tractors/Lower Land Levelling Equipment
C03199 Others
C032 Economic Services Fisheries (C03201 - 20)
Receipts - Fisheries &
Animal Husbandry
C03201 Ordinary Receipts

C03202 Grants made by the Agriculture Research Council
Page 45 of 100
APPENDIX XVI


C03205 Others
Animal Husbandry (C03221 - 50)
C03221 Veterinary College and School Fees
C03222 Grants Made by the Agriculture Research Council
C03223 Receipts from Livestock Farms
C03224 Receipts from Broiler Farms
C03225 Receipts from Research Institute
C03226 Receipts from Transferred Agricultural Farms
C03227 Insemination Fees
C03228 Receipts from Biological Section
C03231 Others
C033 Economic Services Forests (C03301 - C03370)
Receipts - Forests
C03301 Timber and other Produce Removed from the Forest by Government Agencies -Timber
C03302 Timber and other Produce Removed from the Forest by Government Agencies-Firewood and
Charcoal
C03303 Timber and other Produce removed from the Forest by Government -Brushwood, Chips and
Stumps
C03304 Timber and other Produce Removed from the Forest by Government-Rosin
C03305 Timber and other Produce Removed from the Forest by Government-Planting Stump, Seeds,
Mazri, Palm, Grass other than Fodder etc.
C03306 Timber and other Produce Removed from the Forest by Government-Sericulture Receipts
C03307 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Timber
Page 46 of 100
APPENDIX XVI

C03308 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Firewood
and Charcoal
C03309 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Brush wood,
Chips and Stumps
C03310 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Grazing &
Fodder Grass
C03311 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Honey,
Herbs and Medicinal Plants
C03312 Timber and other Produce Removed from the Forest by Consumer or Purchasers-For Plants
,Stumps ,Seeds Mazri, Palm, Grass other than Fodder etc.
C03313 Drift and Waif Wood and Confiscated Forest Produce -Driftwood
C03314 Drift and Waif Wood and Confiscated Forest Produce -Sale of Confiscated Forest Produce
C03315 Revenue from Forests not Managed by Government

C03316 Revenue from Forests not Managed by Government -Duty on Transport of Timber from Forest
and Road Developments
C03317 Jallo Rosin Factory - Sale of Rosin
C03318 Jallo Rosin Factory - Sale of Turpentine
C03319 Jallo Rosin Factory - Sale of Stores
C03320 Jallo Rosin Factory - Other Factory Receipts
C03321 Fines and Forfeitures (except Fines by Court)
C03322 Compensation under Forest Act including Fines by Courts
C03323 Lease Rent from Temporary Cultivation
C03324 Hire Charges of Bulldozers and Other Machinery
C03325 Recovery of Water Rates
C03326 Rent of Buildings, Shops, Lands and Watermills
C03327 Receipts under Wild Birds and Wild Animals Protection Act
C03330 Receipts on Account of Tree Cess
Page 47 of 100
APPENDIX XVI


C034 Economic Services Cooperation (C03401 - 30)
Receipts -
Cooperation,
Irrigation &
Embankment -
Drainage - Works
C03401 Audit fees
C03402 Income from Pak-German Demonstration Farm
C03403 Recoveries from other Provincial Governments on Account of Training in Cooperative
Training Institutes
C03406 Other
Irrigation Works (C03431 - 60)
C03431 Direct Receipts on Account of Water Rates
C03432 Direct Receipts on Account of Sale of Water
C03433 Recoveries of Expenditures
C03434 Others
C03435 Tolls on Barrages
Embankments and Drainage Works (C03461 - 99)
C03461 Direct Receipts on Account of Sale of Water
C03462 Direct Receipts on Account of Sale of Hill Torrents
C03463 Recoveries of Expenditures
C03465 Other
C03466 Receipts from Canal Side Plantations of the Forestry Wing of Irrigation and Power Department
C03467 Timber & Other Produce Removed from Canal Side Plantation by Government Agency
Page 48 of 100
APPENDIX XVI

C03468 Timber Removed by Government Agency

C03469 Fire Wood & Charcoal Removed by Government Agency
C03470 Brushwood, Chips & Stumps Removed by Government
C03471 Planting Stumps, Seed, Mazri etc. Removed by Government Agency
C03472 Timber & Other Produce Removed from Canal Side Plantation by Consumers & Purchasers
C03473 Timber Removed by Consumers & Purchasers

C03474 Fire Wood Removed by Consumers & Purchasers
C03476 Grazing & Fodder Grass Removed by Consumers & Purchasers
C03477 Others Minor Produce Removed by Consumers & Purchasers
C03478 Others - Canal Side Plantations of Forestry Wing
C03479 Fine & Forfeiture (Except Fines by Courts)
C03480 Compensation under Forest Act including Fines Credited by Courts
C03481 Other Miscellaneous Revenue
C03482 Brushwood ,Chips & Stumps Removed by Consumers & Purchasers
C035 Economic Services Fuel and Power (C03501 - 5)
Receipts - Others
C03501 Fees for Petroleum Products
C03503 Others
C03504 Commitment Fee for Gas Allocation
Industrial and Mineral Resources (C03506 - 10)
C03506 Industrial Safety - Explosives Department
C03507 Receipts under Excise Duty on Minerals (Labour Welfare) Act 1967
C03508 Others
C03509 Unspent Amounts Received from Oil & Gas Companies Needs for Social Welfare
Programmes
Printing (C03511 - 25)
C03511 Sale of Gazette
C03512 Sale of other Government Publications
Page 49 of 100
APPENDIX XVI

C03513 Pakistan Law Reports

C03514 Civil List and Other Publications
C03515 Sale of Forms and Registers
C03516 Sale of Service Books
C03517 Sale of Forms and Registers to Union Councils
C03518 Sale of Other Forms
C03519 Press Receipts
C03520 Printing Charges for Work Done for Provincial Government Departments
C03523 Others
Stationery (C03526 - 30)
C03526 Stationery Receipts
C03527 Sale of Stationery to Local Bodies etc.
C03528 Sale of Stationery to Provincial Government Departments
C03529 Sale of Plain Paper Used with Stamps
C03530 Other Stationery Receipts
Investment Promotion and Supplies (C03531 - 40)
C03531 Fees on Account of Purchase of Stores
C03532 Fees on Account of Inspection of Stores Purchased through the Department of Investment,
Promotion and Supply
C03533 Fees on Account of Inspection of Stores not Purchased through the Department of Investment,
Promotion and Supply
C03534 Receipts of Textile Commissioner
C03535 Receipts of Coal Commissioner
C03536 Receipts of Central Testing and Standard Laboratories
C03537 Receipts of the Pakistan Standard Institutes
C03540 Others
Page 50 of 100
APPENDIX XVI

Industries (C03541 - 50)

C03541 Industries Receipts
C03542 Cottage Industries
C03543 Stores purchases
C03544 Fees of Inspection of Boilers
C03545 Fees under Partnership Act 1932
C03548 Metal Research and Development Centre
C03549 Others
C03550 Technical Education
C0350A Technical Education and Vocational Training Authority (TEVTA)
C0350B Penalties under Compensatory Support Order-2008
Transport and Communication (C03551 - 55)
C03551 Aviation Receipts
C03552 Aviation - Recoveries of Overpayments
C03553 Others
C03554 Fork Lifter Fee
C03555 Car Parking Fee
Ports and Pilotage (C03556 - 70)
C03556 Receipts from Management and Upkeep of Ports and Rivers Dues
C03557 Receipts from Management and Upkeep of Ports & Pilotage-Pilotage Receipts
C03558
C03559 Receipts from Management and upkeep of Ports of Landing Charges and Mooring Hire
C03560 Survey Fees

C03561 Fees for the Engagement and Discharges - Siemens
C03562 Fees for the Registration of Vessels
C03563 Sale Proceeds of Vessels and Stores
C03564 Freight, Passage and Tonnage
Page 51 of 100
APPENDIX XVI

C03565 Registration and Other Fees

C03567 Others
C03568 Purchase of Multidisciplinary Package Forms
Lighthouses and Lightships (C03571 - 80)
C03571 Light Dues
C03574 Others
C03575 National Transport Research Centre - Consultancy Services
C03576 Special Communication Organization - Receipt (blocked)
C03577 Special Communication Organization - Other (blocked)
C03578 Special Communication Organization - Deduct Share (blocked)
Pakistan Post Office Department (C03581 - 90)
C03581 Post Office Receipts
C03582 Others
C03583 Special Communication Organization - Receipt
C03584 Special Communication Organization - Other
C03585 Special Communication Organization - Deduct Share Payable to PTC
C03586 Commission on Money Transfer
C03587 Receipts from other Postal Administration
C03588 Agency Receipts
Railways (C03591 - 99)
C03591 Railway Revenues Receipts
C036 Grants Grants (C03601 - C03609)
C03601 Foreign Grants - Development Grants from Foreign Governments
C03602 Foreign Grants - Non-Development Grants from Foreign Governments
C03603 Other Grants from Federal Government - Development Grants from Federal Government
Page 52 of 100
APPENDIX XVI

C03604 Other Grants from Federal Government - Non Development Grants from Federal
Government
C03605 European Union Grant
C03608 Others - Foreign Grants
C03609 Others - Domestic Grants
Grants from Provinces in District Government Account (C03610 - 30)
C03610 Share out of Principal Allocable Amount
C03611 Special Grants from Provinces (unconditional)
C03612 Special Grants from Provinces (conditional)
C03613 Grants for Khushal Pakistan Program (KPP)
C03614 Grants for Population Welfare
C03615 Grants for Other Federal Funded Projects
C03630 Others
Foreign Aided Project Grants (C03631-40)
C03631 DERA Programme
C03632 HIV/AIDS Prevention Program
C03633 Grants for Global Alliance
C03634 Foreign Aided Project
C03640 Other Foreign Aid
Grants To TMAs
C03681 Grant from Federal Government
C03682 Grant from Federal Government in Lieu of Octroi/ GST
C03683 Grant from Provincial Government (PFC Share)
C03684 Grant from Provincial Government (Performance/ Conditional Grant)
C03685 Grant from Provincial Government (Unconditional Grant)
C03686 Grant from District Government
C037 Extraordinary Receipts Extra Ordinary Receipts (C036701 - C03710)
C03701 Sale of Land
C03702 Sale of Land - Town Sites and Colonies
Page 53 of 100
APPENDIX XVI

C03703 Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in
Colonies
C03704 Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in other
than Colonies
C03705 Sale of Land - Sale of Proprietary Rights to Tenants in Colonies
C03706 Sale of Other Government Assets
C03707 Other Receipts - Fees, Fines and Forfeitures
C03708 Sale of State Owned Assets
C03709 Sale of Land by PPB / RPC
C03710 Sale of Government Assets by PPB / RPC
Sale of Agricultural Machinery (C03711 - 20)
C03711 Sale of Tractor
C03712 Sale of Threshers
C03713 Sale of Machinery & Equipments
C03720 Others
Other Receipts (C03721 - 50)
C03721 Sale Proceeds and Rent of Urban Evacuee Property and Rent of Mortgage Money of
Agricultural Lands
C03722 Interest on Deferred payments of Land Sold in Colonies
C03723 Receipts from Sale of Plots in Industrial Estate
C03724 Receipts of Bonus Shares from Lever Brothers Pakistan
C03725 Others
C03726 Sale of Mass Produced Roti
C03741 Trading Receipts
C03742 Receipts of Enercon
C03743 Fee Collected by Staff Welfare Organizations
C03744 Fee Collected by Pakistan National Accredition Council
C03745 Receipts from Special Commercial Organizations
C03746 Receipts from PAKSAT Project
C038 Others Other Receipts (Not Elsewhere Stated) (C03801 - C03899)
Page 54 of 100
APPENDIX XVI

C03801 Unclaimed Deposits

C03802 Sale of Stores and Materials
C03803 Sale of Land & Houses etc.
C03805 Rent, Rates and Taxes
C03806 Citizenship, Nationalization, Passport and Copyright Fees
C03807 Realizations under the Monopolies & Restrictive Trade Practices Ordinances
C03808 Receipts under the Mines - Oilfields and Mineral Development Act
C03809 Receipts from levy of Excise Duty imposed under Section 30-A of the Mines Act
C03810 Departmental Receipts form Fertilizers
C03811 Sugarcane Development Cess
C03812 Other Receipts - Gains by Exchange on Remittance Abroad
C03813 Other Receipts - Fees realized under the Import & Export Act 1950
C03814 Other Receipts - Sale proceeds of Export Guides
C03815 Other Receipts - Collection charges of Sugarcane Development Cess
C03816 Other Receipts - Sale of Publicity Material and rent of Documentaries and Films
C03817 Receipts of Federal Haj Organization
C03818 Fees for Registration of Societies under the Registration Act
C03819 Sale Proceeds of Refugee Adhesive Stamps
C03820 Sale Proceeds of Highway Safety Codes
C03821 Receipts of Tourist Department
C03822 Receipts from Zoological Gardens
C03823 Recoveries from Federal Government on account of Compulsory Film Screening Scheme

C03826 Subsidy Payments by I.M.F under Supplementary Financing Facility
C03827 Remuneration Paid by I.M.F
C03828 Leather Export Cess
C03829 Other Receipts Fees, Fines and Forfeitures
Page 55 of 100
APPENDIX XVI

C03830 Fees for the issue of duplicate Identity Cards under the National Registration Act 1973
C03831 Fees and Subscription by Petition Writers and Traders in Katchery Compounds
C03832 License Fees for Storage or Sale of Petroleum
C03833 Fees under the Poisons Act
C03834 Fees under the West Pakistan Ordinance 1960
C03835 Arms License Fees
C03836 Under the Cattle Trespass Act 1939
C03837 Fees for all Allotment of Land and Gardens to Refugees
C03838 Fees for the Screening of the Films (in the Punjab)
C03839 Settlement Fees
C03840 Fees for transfer and Issue of Duplicate Saving & Deposits Certificates, Pass Books and
Withdrawal Slips
C03841 Fees, Fines not Specified elsewhere
C03842 Treasure Trove Act 1878
C03843 Sale Proceeds of Durbar and Other Presents
C03844 Copying Agency Accounts
C03845 Ferry Receipts under the Ferries Act of 1978
C03846 Receipts from the Deposit Account of the Chief Settlement Commissioner
C03847 Sand and Quarry Fees
C03848 Receipts from the Tolls
C03849 Contractor Penalty
C03850 Miscellaneous Recoveries made by NAB from defaulters
C03851 Differential Amount between Exchange Rates Prevailing on the Date of Realization and Due
Date of Export Bills
C03852 Royalty, Pollution and Trekking Fee
C03853 Sale of Publication of PPARC
C03854 Certificate Fee of Environment Laboratories
C03855 Initial Environmental Examination and Environmental Impact Assessment Review Fee
Page 56 of 100
APPENDIX XVI

C03856 Fee for Vehicles of Foreign Dignatories Visiting Afghanistan

C03857 Registration Fee for Private Security Companies
C03858 Fees on Transfer of Special US Dollar Bonds
C03859 Collection of Registration/Work Permit Fee
C03860 Fines Collected by National Highway & Motorway Police
C03861 Transfer of Savings of Pakistan Banking and Finance Services Commission
C03862 District Government - Receipts from Local Fund
C03863 Recoveries Made by Ministry of Environment - Local Govt & Rural Development from
Defaulters NGOs
C03864 Staging Bungalow Fee
C03865 Surcharges
C03866 Fee for Issuance of Licences to Private Security Companies
C03867 Fee for Renewal of Licences of Private Security Companies
C03870 Others
C03871 Hajj Arrangement - Recoveries of Electic and Similar Changes from Allotees of Government
Buildings in the Hajj Camp
C03872 Other Receipts - Recoveries of Claims Under the Ehtasab Act 1997
C03873 Fine Levied under Ordinance upon Printing Presses, Newspapers and News Agencies for
Defaulting
C03874 Receipts from Sports and Recreation Facilities
C03875 5% Collection Charges on Federal Tax
C03876 Fee Imposed under Dramatic Performance Act 1876
C03877 Fee for Issuance Renewal of Licences for illicit use of Medicinal Opeum Powder
C03878 Fee for Grant / Renewal of Licences for Registration / Fines of Internet Cafes
C03879 Recoveries Made by Anti-Corruption Establishment Punjab
C03880 TMA Other Non-tax Revenues
C03881 Fines and Penalties Imposed by Textile Commissioner
C03882 Deposit of Fee, under Power Generation Policy, 2006
C03883 Production Bonus deposited by Exploration and Production Companies working under
Ministry of Petroleum
Page 57 of 100
APPENDIX XVI

C03884 Marine Fee deposited by Exploration and Production Companies working under Ministry of
Petroleum
C03885 Fee payable for obtaining information and copies of public record.
C03886 Fee for Issuance of NOC and Registration /Renewal Certificate for Publications
C03887 Fines on Hoarding and High Price sale
C039 Development C03901 Petroleum Development Levy
Surcharge & Royalties
C03902 Development Surcharge on Gas

C03903 Net Proceeds from Development Surcharge on Petroleum assigned to Provinces
C03904 Net Proceeds from Development Surcharge on Gas assigned to Provinces
C03905 Royalty on Crude Oil
C03906 Royalty on Natural Gas
C03907 Net Proceeds of Royalty on Crude Oil assigned to Provinces
C03908 Net Proceeds of Royalty on Natural Gas assigned to Provinces
C03909 Mineral Royalties
C03910 Discount Retained on Local Crude Price
C03911 Mineral Royalties from Sandak
C03912 Mineral Royalties from Chamalang
C03912 Mineral Royalties from Reko Diq
C03914 Mineral Royalties from Duddar
C03915 Salsabil Condensate
Capital Receipts
E01 Recoveries of E011 Irrigation Receipts Irrigation (Productive) Receipts (E01101 - 25)
Investments
E01101 Water Rates
E01102 Water Supply to Towns
E01103 Sale of Water
E01104 Plantations
Page 58 of 100
APPENDIX XVI

E01105 Other Canal produce

E01106 Water Power
E01107 Rents
E01108 Fines
E01109 Receipts from Workshops
E01110 Recoveries of Expenditure
E01111 Others
Irrigation (Unproductive) Receipts (E01126 - 50)
E01126 Water Rates
E01127 Water Supply to Towns
E01128 Sale of Water
E01129 Plantations
E01130 Other Canal produce
E01131 Water Power
E01132 Rents
E01133 Fines
E01134 Receipts from Workshops
E01135 Recoveries of Expenditure
E01136 Others
E012 State Trading Schemes Wheat (E01201 - 10)
Receipts
E01201 Federal
E01202 Provincial
E01203 Others
E01204 Recoveries of Incidentals on Supply of Wheat to Federal Government
Medical Stores (E01211 - 20)
E01211 Federal
E01212 Provincial
E01213 Others
Fertilizer (E01221 - 40)
Page 59 of 100
APPENDIX XVI

E01221 Federal
E01222 Provincial
E01223 Others
Coal (E01241 - 50)
E01241 Federal
E01242 Provincial
E01243 Others
Others (E01271 - 90)
E01271 Sale Proceeds of Newsprint
E01272 Newsprint Receipts - Other
E01273 Sale Proceeds of Diplomatic Cars
E01274 Other Diplomatic Cars Receipts
E01275 Other State Trading Schemes Receipts
E013 Investment Receipts Investment (E01301 - E01310)
E01301 Federal/Provincial Investment (financial)
E01302 Federal/Provincial Investment (non-financial)
E01303 Federal Government Investment in Railway through Cash releases (non-financial)
E01304 Receipt from Investment of Cash Balance by District Government
E014 Works Receipts Works Receipts (E01401 - E01410)
E01401 Receipts and Recoveries of Investments
E015 Privatization Receipts Privatization Receipts (E01501 - E01510)
E01501 Proceeds from Major Units
E01502 Proceeds from Minor Units
E016 Computed Value of Computed Value of Pension - Receipt (E01601 - E01610)
Pension Receipts
E01601 Recoveries of Computed Value of Pensions
E02 Recoveries of Loans E021 From Provinces Domestic Loans (E02101 - 04)
and Advances
E02101 Sindh
Page 60 of 100
APPENDIX XVI

E02102 Punjab
E02103 Baluchistan
E02104 Khyber Pukhtoonkhawa
Foreign Loans (E02105 - 08)
E02105 Sindh
E02106 Punjab
E02107 Balochistan
US - Aid Local Currency Loans (E02109 - 12)
E02109 Sindh
E02110 Punjab
E02111 Balochistan
German Loans (E02113 - 16)
E02113 Sindh
E02114 Punjab
E02115 Balochistan
E022 From District Domestic Loans (E02201 -E02202)
Government/TMAs
E02201 District Governments
E02202 TMAs
Foreign Loans (E02203 - 99)
E02203 District Governments
E02204 TMAs
E023 From Financial Financial Institutions (E02301 - 20)
Institution
E02301 Domestic Loans
E02302 Foreign Loans
E02320 Others
Page 61 of 100
APPENDIX XVI

E024 From Non Financial Non Financial Institutions (E02401 - 20)

Institution
E02403 Interest German Counterpart Fund - WAPDA Power Wing
E02404 Interest OPEC Special Loan - WAPDA Power Wing
E02420 Others
E025 From Government Government Servants (E02501 -50)
Servants
E02501 House Building Advance
E02502 Motor Car Advance
E02503 Motorcycle/Scooter Advance
E02504 Cycle Advance
E02520 Others
E026 From Private Sector Private Sector (E02601 -20)
E02601 Taccavi Loans to Zamindars
E02602 To Cultivators
E02620 Others
E027 From Others Others (E02701 - 20)
E02703 Regimental Loans
E02704 Canteen Stores Loans
E02705 Repayment Loans by Other Countries
E03 Debt E031 Permanent Debt Domestic Permanent Debt (E03101 - 20)
(Domestic)
E03101 Permanent Debt - Direct
E03102 Permanent Debt - received from Federal Government
E03103 Domestic Debt (Permanent) - received from the Federal Government - SAP
E03104 Federal Investment Bonds
Page 62 of 100
APPENDIX XVI

E03105 Pakistan Investment Bonds

E03106 Foreign Currency Bearer Certificates
E03107 Special US Dollar Bonds
E03108 Received from Provincial Government
E03109 Sukuk
E03120 Others
E032 Floating Debt Floating Debt (E03201 - E03270)
E03201 Treasury Bills
E03202 Cash Credit Accommodation
E03203 Ways and Means Advances
E03204 Received from Provincial Government
E03205 Government Commercial Papers
E03270 Others
E033 Permanent Debt Foreign Permanent Debt (E03301 - 20)
(Foreign)
E03301 Permanent Debt (Foreign) - Direct
E03302 Permanent Debt (Foreign) - received from Federal Government
E03303 Foreign Debt (permanent) - Drought Emergency Relief Assistance
E03304 PIFRA
E03305 Foreign Debt (permanent) received from the Federal Government - SAP
E03306 Foreign Debt (permanent) - Drought Emergency Relief Assistance (DERA)
E03307 Euro Bonds
E03308 Foreign Debt (Permanent) for Earthquake Reconstruction and Rehabilitation
E03309 Foreign Debt (Permanent) - IMF Budget Financing
F01 Cash and Bank F011 Balance with SBP F01101 Non Food Account
Balances
F01102 Food Account
F01103 Railways Account
Page 63 of 100
APPENDIX XVI

F01104 District Account

F01105 Pakistan Railways Special Account
F01106 Government Deposit Account No.XII (Escrow Account)
F01107 National Debt Retirement Account
F01108 Fertiliser Account
F01109 TMAs Account
F01110 Receipt Clearing Account (Food Account) SBP
F01111 Receipt Clearing Account (Fertilizer Account) SBP
F01112 Receipt Clearing Account (Government Deposit Account) SBP
F01113 Receipt Clearing Account (National Debt Retirement Account) SBP
F01114 Receipt Clearing Account (Non Food Account) SBP
F01115 Receipt Clearing Account ( TMAs Account) SBP
F01116 Receipt Clearing Account (Railways Account) SBP
F01117 Receipt Clearing Account (District Account) SBP
F01118 Receipt Clearing Account SBP
F01119 National Bank Deposits Special Imprest
2 Other Account Other Account (E01201 - 20)
F01201 Held in Special Deposit Account under American Aid Programme
F01202 Deposits under other Commodity Loan
F01203 U.S. Disbursing Officer Account
F01204 State Bank Deposits - Food Account
F01205 State Bank Deposits - Non Food Account Blocked
F01206 State Bank Deposits - District Governments
F01207 State Bank Deposits - Railways
F013 Adhoc Treasury Bills Adhoc Treasury Bill Created (F01301 - 20)
Created
F01301 For Replenishment of Cash Balances
F01302 Special Adhoc Treasury Bills Created for Loan to former East Pakistan Government
F01303 Pakistan Railways
F01304 IMF Account
Page 64 of 100
APPENDIX XVI

F014 Cash Balances Cash Balances (F01401 - 20)

F01401 Cash Balances with Treasuries
F01402 Remittances in Transit
F01403 Petty Cash
F01404 Cash Balances - Investment
F01405 Cash at State Bank (District Governments)
F01406 Cash at Other Bank (Local Governments )
F015 Civil Departmental Civil Balances - Departmental (F01501 - 30)
Balances
F01501 Civil
F01502 Public Works
F01503 Forest
F01504 Mint
F01505 Customs
F01506 Pakistan Missions Abroad
F01507 National Savings
F01508 Pakistan Post Office
F01509 Defence
F01510 Railways
F01511 Foreign Affairs
F01512 Pakistan PWD
F01513 Food Wing
F01514 GSP (Geological Survey of Pakistan)
F01515 Others
F016 Balance with NBP Balances with NBP (F01601 - 20)
F01601 Food Account
F01602 Non Food Account
F01603 Receipt Clearing Account (Food Account) NBP
F01604 Receipt Clearing Account (Non Food Account) NBP
F02 Receivables F021 Loans and Advances Loans and Advances (F02101 - 70)
Page 65 of 100
APPENDIX XVI

F02101 Permanent Advances (Civil)

F02102 Permanent Advances (Defence)
F02103 Account of Pakistan Post Office
F02104 Account of Railways
F02105 Account with Government of Sindh
F02106 Account with Government of Punjab
F02107 Account with Government of Balochistan
F02108 Account with Government of Khyber Pukhtoonkhawa
F02109 Account of Other Departments
F02110 Accounts of Other Entities
F02111 Account with Financial Institutes
F02112 Account with Non Financial Institutes
F02113 Account with Government Servants
F02114 Account with District Governments
F02115 Account with TMAs
F02116 Account with Private Sector
F02117 Account with Foreign Governments
F02118 Account with SBP Blocked
F02119 OB Advances (Civil)
F02120 Advances Recoverable (Defence)
F02121 Special Advances
F02122 Civil Advances for Purchase of Prize Bonds
F02123 Payment for Fertilizer on behalf of PADSC, ADA
F02124 Permanent Advances (Pakistan Post office)
F02125 Permanent Advances (Railways) Blocked
F02126 Permanent Advances (Pakistan PWD)
F02127 Permanent Advances (Foreign Affairs)
F02128 Permanent Advances (Food Wing)
F02129 Permanent Advances (National Savings)
F02130 Permanent Advances (Mint) Blocked
Page 66 of 100
APPENDIX XVI

F02131 Permanent Advances (Forest)

F02132 Permanent Advances (GSP)
F02133 OB Advances (Railways)
F02134 OB Advances (Pakistan PWD)
F02135 OB Advances (Foreign Affairs)
F02136 OB Advances (Food Wing)
F02137 OB Advances (National Savings) Blocked
F02138 OB Advances (Mint) Blocked
F02139 OB Advances (Forest)
F02140 OB advances (GSP)
F02141 Provident Fund Advance to Government Servants (BPS -1&2) Blocked
F02142 Forest Advances Blocked
F02143 Permanent Advances (Railways)
F02144 Permanent Advances (Mint)
F02145 OB Advances (National Savings)
F02146 OB Advances (Mint)
F02147 Provident Fund Advance to Government Servants (BPS -1&2)
F02148 Forest Advances
F02149 Recovery of Loan Paid out of Benevolent Fund
F02150 Advances to Punjab (Sindh Agriculture Development) Suppliers Corporation
F02151 O.B. Advances (Pakistan Post)
F02152 Advances to Others by Railways
F02153 Interest accrued on Advances to Government Servants
F022 Other Receivables Other Receivables (F02201 - F02250)
F02201 Government of Straits Settlement, Singapore
F02202 Government of Mauritius
F02203 Her Majesty's Colonial Government, Hong Kong
F02204 Government of Federated Malaya States
F02205 Government of Srawak
F02206 Her Majesty's Protectorate Government
Page 67 of 100
APPENDIX XVI

F02207 Account with Government of India (Civil)

F02208 Account with Government of India (Defence)
F02209 Account with Government of India (Bank Account Holder)
F02210 Payments made to Indian Pensioners upto 1960
F02211 Payments made to Indian Pensioners after 1961
F02212 Payments to Refugee Government Servants from India
F02213 Account with Government of Burma
F02214 East Pakistan Suspense (Civil)
F02215 East Pakistan Suspense (Defence)
F02216 Account with the Bank-i-Milli Iran (Railways)
F02217 East Pakistan Suspense (Post Office)
F02218 East Pakistan Suspense (Railways)
F02219 Account with the Government of India (Pakistan Post Office) Blocked
F02220 Account with the Government of India (Pakistan Post Office)
F02221 Account with Government of India (Railways)
F02222 Federal Government Suspense (Railways)
F02223 Interest Accrued on Funds
F023 Accrued Earnings F02301 Accrued Earnings of Pakistan Railways
F02302 Provision against Accrued Earnings of Pakistan Railways
F03 Physical Assets F031 Cost of Assets Cost of Assets (F03101 - 50)
F03101 Land and Buildings
F03102 Vehicles
F03103 Plant & Machinery
F03104 Furniture & Fittings
F03105 Livestock
F03106 Roads, Highways and Bridges
F03107 Office / Computer Equipment
F03108 IT Equipments
F03109 Railways Land
F03110 Railways Buildings
Page 68 of 100
APPENDIX XVI

F03111 Railways Rolling Stock

F03112 Railways Track work and Infrastructure
F03113 Signalling System
F03114 Work in Progress
F032 Reserve for Depreciation Reserve for Depreciation (F03201 - 50)
F03201 Land and Buildings
F03202 Vehicles
F03203 Plant and Equipment
F03204 Furniture & Fittings
F03205 Livestock
F03206
F03207 Office / Computer Equipment
F03208 IT Equipments
F03209 Railways Buildings
F03210 Railways Rolling Stock
F03211 Railways Track work and Infrastructure
F03212 Signalling System
F03221 Provision against Inventories Obsolescence / Slow Moving
F03222 Provision against Impairment of Property, Plant and Equipment
F033 Inventories F03301 Stores, Spares and Loose Tools
F03302 Stores in Transit
F03303 Fuel Stock
F03304 Fuel Stock in Transit
F03305 Raw Materials
F03306 Work in Process - Workshops
F03307 Work in Process - Concrete Sleepers Factories (CSF)
F03308 Work in Process - Others
F03309 Finished Goods
F04 Investments F041 Investments Investments (F04101 - 10)
F04101 Deposits and Reserves
Page 69 of 100
APPENDIX XVI

F04102 Investments Deposit Accounts

F04103 Investments by Railways
F05 Other Assets F051 Other Assets Other Assets (F05101 - 20)
F05101 Other Current Assets
F05102 Down Payments
F05103 Account with State Bank of Pakistan
F05104 Transactions on Behalf of State Bank of Pakistan
F05105 Other Deposits
F05106 Inventories/ Consumable Tools and Spare Parts
F05107 Prepaid Expenses
F05108 Security Deposits - Utilities
F05109 Deferred Assets
F052 Control Account Control Account (F05201 - 20)
F05201 Adjusting Account - Blocked
F05202 Adjusting Account between Federal & Provincial Government - Blocked
F05203 Inter Provincial Settlement Account - Blocked
F05204 Miscellaneous Government Account - Blocked
F05205 State Bank Suspense - Blocked
F05206 District Accounts Office Suspense - Blocked
F05207 Letter of Credit Suspense - Blocked
F05208 Foreign Aid / Loan Suspense Account - Blocked
F05209 Adjusting Account between Federal and District Government - Blocked
F05210 Adjusting Account between Provincial and District Government - Blocked
F05299 Suspense Account for Upload
F053 Intangibles Assets F05301 Computer Softwares
F05302 Patents
F05303 Copyrights
F05304 License
F05310 Others
Page 70 of 100
APPENDIX XVI

G01 Current Liabilities G011 Cheque Clearing Cheque Clearing Account (G01101 - 99)
Account
G01101 Non Food Account
G01102 Food Account
G01103 Railways Account
G01104 Fertiliser Account
G01105 Government Deposit Account No.XII (Escrow Account)
G01106 Social Action Programme
G01112 Cheque Payment Clearing Account (Food Account) SBP
G01113 Transfer Payment Clearing Account (Food Account) SBP
G01114 Receipt Clearing Account (Food Account) SBP - Blocked
G01115 Bank Charges Clearing Account (Food Account) SBP
G01116 Bank Interest Clearing Account (Food Account) SBP
G01117 Cheque Payment Clearing Account (Fertiliser Account) SBP
G01118 Transfer Payment Clearing Account (Fertiliser Account) SBP
G01119 Receipt Clearing Account (Fertiliser Account) SBP - Blocked
G01120 Bank Charges Clearing Account (Fertiliser Account) SBP
G01121 Bank Interest Clearing Account (Fertiliser Account) SBP
G01122 Cheque Payment Clearing Account (Government Deposit Account) SBP
G01123 Training Payment Clearing Account (Government Deposit Account) SBP
G01124 Receipt Clearing Account (Government Deposit Account) SBP -Blocked
G01125 Bank Charges Clearing Account (Government Deposit Account) SBP
G01126 Bank Interest Clearing Account (Government Deposit Account) SBP
G01127 Cheque Payment Clearing Account (National Debt Retirement Account) SBP
G01128 Training Payment Clearing Account (National Debt Retirement Account) SBP
G01129 Receipt Clearing Account (National Debt Retirement Account) SBP - Blocked
G01130 Bank Charges Clearing Account (National Debt Retirement Account) SBP
G01131 Bank Interest Clearing Account (National Debt Retirement Account) SBP
G01132 Cheque Payment Clearing Account (Non Food Account) SBP
Page 71 of 100
APPENDIX XVI

G01133 Training Payment Clearing Account (Non Food Account) SBP

G01134 Receipt Clearing Account (Non Food Account) SBP - Blocked
G01135 Bank Charges Clearing Account (Non Food Account) SBP
G01136 Bank Interest Clearing Account (Non Food Account) SBP
G01137 Cheque Pay Clearing Account (TMAs Account) SBP
G01138 Training Pay Clearing Account (TMAs Account) SBP
G01139 Receipt Clearing Account (TMAs Account) SBP - Blocked
G01140 Bank Charges Clearing Account (TMAs Account) SBP
G01141 Bank Interest Clearing Account (TMAs Account) SBP
G01142 Cheque Payment Clearing Account (Food Account) NBP
G01143 Training Payment Clearing Account (Food Account) NBP
G01144 Receipt Clearing Account (Food Account) NBP - Blocked
G01145 Bank Charges Clearing Account (Food Account) NBP
G01146 Bank Interest Clearing Account (Food Account) NBP
G01147 Cheque Payment Clearing Account (Non Food Account) NBP
G01148 Training Payment Clearing Account (Non Food Account) NBP
G01149 Receipt Clearing Account (Non Food Account) NBP - Blocked
G01150 Bank Charges Clearing Account (Non Food Account) NBP
G01151 Bank Interest Clearing Account (Non Food Account) NBP
G01152 Payment Suspense Account (Food Account) SBP
G01153 Receipt Suspense Account (Food Account) SBP
G01154 Payment Suspense Account (Fertiliser Account) SBP
G01155 Receipt Suspense (Fertiliser Account) SBP
G01156 Payment Suspense Account (Government Deposit Account) SBP
G01157 Receipt Suspense (Government Deposit Account) SBP
G01158 Payment Suspense Account (National Debt Retirement Account) SBP
G01159 Receipt Suspense (National Debt Retirement Account) SBP
G01160 Payment Suspense Account (Non Food Account) SBP
G01161 Receipt Suspense Account (Non Food Account) SBP
G01162 Payment Suspense Account (TMAs Account) SBP
Page 72 of 100
APPENDIX XVI

G01163 Receipt Suspense (TMAs Account) SBP

G01164 Payment Suspense Account (Food Account) NBP
G01165 Receipt Suspense Account (Food Account) NBP
G01166 Payment Suspense Account (Non Food Account) NBP
G01167 Receipt Suspense (Non Food Account) NBP
G01168 Cheque Payment Clearing Account (Railways Account) SBP
G01169 Training Payment Clearing Account (Railways Account) SBP
G01170 Receipt Clearing Account (Railways Account) SBP - Blocked
G01171 Bank Charges Clearing Account (Railways Account) SBP
G01172 Bank Interest Clearing Account (Railways Account) SBP
G01173 Payment Suspense Account (Railways Account) SBP
G01174 Receipt Suspense (Railways Account) SBP
G01175 Cheque Payment Clearing Account (District Account) SBP
G01176 Training Payment Clearing Account (District Account) SBP
G01177 Receipt Clearing Account (District Account) SBP - Blocked
G01178 Bank Charges Clearing Account (District Account) SBP
G01179 Bank Interest Clearing Account (District Account) SBP
G01180 Payment Suspense Account (District Account) SBP
G01181 Payment Suspense (District Account) SBP
G01182 Cheque Payment Clearing Account (PR Special Account) SBP
G01183 Training Payment Clearing Account (PR Special Account) SBP
G01184 Receipt Clearing Account (PR Special Account) SBP - Blocked
G01185 Bank Charges Clearing Account (PR Special Account) SBP
G01186 Bank Interest Clearing Account (PR Special Account) SBP
G01187 Payment Suspense Account (PR Special Account) SBP
G01188 Receipt Suspense (PR Special Account) SBP
G01189 Special Drawing Account Cheques (SDA)
G01190 Special Drawing Account Cheques (SDA)
G01191 Assignments Accounts Cheques
G012 Others G01201 Outstanding Commitments
Page 73 of 100
APPENDIX XVI

G01202 Fines and Penalties Levied by Local Government.

G02 Loans G021 Domestic Domestic Loans (G02101 - 20)
G02101 Loans - Domestic (Permanent)
G02102 Loans - Domestic (Floating)
G02103 Loans - Domestic (Others)
G02104 Others
G022 Foreign Foreign Loans (G02201 - 20)
G02201 Loan Foreign
G03 Deferred Liabilities G031 Missing Missing Deferred Liabilities (G03101 - 30)
G03101 Provident Fund - Blocked
G03102 Saving Accounts, Savings and Deposits Certificates
G03103 Annuities and Other Funds
G03104 Benevolent Fund - Blocked
G03105 Mint Account - Blocked
G03106 Deposits & Reserves - Interest Bearing
G03107 Deposits & Reserves - Non Interest Bearing
G03108 Group Insurance
G03109 Postal Life Insurance Fund
G04 Other Liabilities G041 Other Liabilities Other Liabilities (G04101 - 10)
G04101 Pension Fund Liability
G05 Control Account G051 Miscellaneous Miscellaneous (G05101 - 30)
G05101 Exchange Account - Blocked
G05102 Adjusting Account
G05103 Suspense Account
G05104 HR Document Splitting Account
G05105 Wages Clearing Account
G05106 Inter Provincial Settlement Account
G05107 Adjusting Account between Federal and Provincial Governments
G05108 Miscellaneous Government Account - Blocked
G05109 Remittances - Blocked
Page 74 of 100
APPENDIX XVI

G05110 State Bank Suspense

G05111 District Accounts Office Suspense
G05112 Letter of Credit Suspense
G05113 Foreign Aid/Loan Suspense Account
G05114 Adjusting Account between Federal and District Governments
G05115 Adjusting Account between Provincial and District Governments
G05116 Inter District Government Accounts
G05117 Inter TMA Accounts
G06 Trust Account - Fund G061 Provident Fund Provident Fund (G06101 - 50)
G06101 Indian Civil Service Provident Fund
G06102 Indian Civil Service (NEM) Provident Fund
G06103 General Provident Fund (Civil)
G06104 General Provident Fund (Defence)
G06105 General Provident Fund (Foreign Affairs)
G06106 General Provident Fund (Forest)
G06107 General Provident Fund (Food Wing)
G06108 General Provident Fund (GSP)
G06109 General Provident Fund (Mint)
G06110 General Provident Fund (National Savings)
G06111 General Provident Fund (Pakistan PWD)
G06112 General Provident Fund (PPO)
G06113 General Provident Fund (T&T)
G06114 General Provident Fund Account (Railway)
G06115 State Railway Provident Fund Institution
G06116 Defence Savings Provident Fund (Railway)
G06117 Contributory (Transferred) Railway (Personnel) Provident Fund
G06118 Defence Services Officers Provident Fund
G06119 Provident Fund (MES)
G06120 Provident Fund (Armed Forces Personnel)
G06121 Provident Fund (AKRF Officers)
Page 75 of 100
APPENDIX XVI

G06122 Provident Fund (AKRF Personnel)

G06123 Contributory Provident Fund
G06124 Other Miscellaneous Provident Fund
G06125 Unclaimed Deposits in Defence Services Officer's Provident Fund
G06126 Unclaimed Deposits in the General Provident Fund
G06127 Unclaimed Deposits in the Contributory Provident Fund
G06128 Unclaimed Deposits in other Miscellaneous Provident Funds
G06129 Provident Fund Advance to Government Servants (B 1-2) -Blocked
G06130 Provident Fund Bonds
G062 Benevolent Fund Benevolent Fund (G06201 - 50)
G06201 Punjab Benevolent Fund
G06202 Federal Government Employees Benevolent Fund (Civil)
G06203 Federal Government Employees Benevolent Fund (Defence)
G06204 Federal Government Employees Benevolent Fund (Telegraph and Telephone)
G06205 Federal Government Employees Benevolent Fund (Pakistan Post Office)
G06206 Federal Government Employees Benevolent Fund (Pakistan PWD)
G06207 Federal Government Employees Benevolent Fund (Foreign Affairs)
G06208 Federal Government Employees Benevolent Fund (Food Wing)
G06209 Federal Government Employees Benevolent Fund (National Savings)
G06210 Federal Government Employees Benevolent Fund (Mint)
G06211 Federal Government Employees Benevolent Fund (Forest)
G06212 Federal Government Employees Benevolent Fund (GSP)
G06213 Railway Employees Benevolent Fund (Railways)
G06214 Provincial Government Employees Benevolent Fund
G06215 District Government Employees Benevolent Fund
G06216 New: TMA Employees Benevolent Fund
G06217 Government Employees Benevolent Fund working in TMAs
G063 Welfare Funds Welfare Fund (G06301 - 30)
G06301 Staff Welfare Fund (Customs and Excise)
G06302 Staff Welfare Fund (Income Tax)
Page 76 of 100
APPENDIX XVI

G06303 Staff Welfare Fund (FPSC)

G06304 Workers Welfare Fund
G06305 Mines Labour Housing General Welfare Fund
G06306 Coal Mines Labour Welfare Fund
G06307 Endowment Fund for Welfare of Men of Letters
G06308 Staff Welfare Fund - Balochistan Police
G06309 Punjab Police Welfare Fund
G06310 Northern Areas Police Welfare Fund
G064 Insurance Fund Insurance Fund (G06401 - 50)
G06401 Federal Government Employees Group Insurance Fund (Pakistan Public Works Department)
G06402 Federal Government Employees Group Insurance Fund (Foreign Affairs)

G06403 Federal Government Employees Group Insurance Fund (Food Wing)
G06404 Federal Government Employees Group Insurance Fund (National Savings)
G06405 Federal Government Employees Group Insurance Fund (Mint)
G06406 Federal Government Employees Group Insurance Fund (Forest)
G06407 Federal Government Employees Group Insurance Fund (GSP)
G06408 Provincial Government Employees Group Insurance Fund
G06409 Federal Government Employees Group Insurance Fund (Civil)
G06410 Federal Government Employees Group Insurance Fund (Defence)
G06411 District Government Employees Insurance Fund
G06412 Local Fund Govt. Employees GIF
G06413 Group Insurance Fund for Government Employees working in TMAs
G06414 Insurance Fund of Employees of Punjab Emergency Services
G065 Relief Fund Relief Funds (G06501 - 30)
G06501 President's Mian Amiruddin Himayat-e-Islam Fund 1986
G06502 Deposits of Badshahi Mosque Cess Fund
G06503 Tajweed-ul-Quran Trust Azad-Kashmir
G07 Trust Accounts - G071 Accounts of Pakistan Pakistan Post Office (G07101-50)
Post Office Post Office
Page 77 of 100
APPENDIX XVI

G07101 Post Office Renewal Reserve Fund

G07102 Pakistan Post Office Welfare Fund
G07103 Pakistan Post Office Improvement Fund
G07104 Federal Government Employees Group Insurance Fund (Pakistan Post Office)
G07105 Pakistan Post Office Trust Interest Accounts
G07106 Pakistan Post Office Miscellaneous
G07107 Pakistan Post Office Cheques
G07108 Permanent Advances (Pakistan Post Office) - Blocked
G07109 OB Advances (Pakistan Post Office) - Blocked
G07110 Account with the Government of India (Pakistan Post Office) -Blocked
G07111 East Pakistan Suspense Post Office - Blocked
G07112 Transfer between Post Office Officers
G07113 In - Land Money Orders of Pakistan Post Office
G07114 Postal Annuities
G07115 Pakistan Post Office Cheques (CDNS Schemes)
G08 Trust Account - G081 Accounts of Railways G08101 Foreign Loans / Credits on Capital Account (released by Federal Government) Railways
Railways
G08102 Foreign Loans/Credits on Replacement Account Railways
G08103 Railway Employees Group Insurance Fund (Railways)
G08104 Account with the Bank-i-Milli Iran (Railways) - Blocked
G08105 Suspense Account Railways
G08106 State Railway Deposits
G08107 Railway Divisional Paymaster Account
G08108 Railways Wages Account
G08109 Pre-Audit Cheques (Railways)
G08110 Account with the Government of India (Railways)
G08111 East Pakistan Suspense Railways - Blocked
G08112 Transfer within the same Railways
G08113 Railways Remittances into State Bank / National Bank of Pakistan
G08114 State Bank Deposits - Railways - Blocked
Page 78 of 100
APPENDIX XVI

G08115 OB Advances (Railways) - Blocked

G08116 Permanent Advances (Railways) - Blocked
G08117 Railways Reserve Fund
G08118 Railways Improvement Fund
G08119 Railways Pension Fund
G08120 Staff Benefit Fund (Railways)
G08121 Railways Depreciation Reserve Fund
G08122 Deposit of Depreciation Reserve of Government Commercial Concerns
G08123 Other Miscellaneous Remittance
G08124 Freight Deposit Account
G08125 Security Deposit of Employees
G08126 Lease Key Money (Deposit against Finance Leases)
G08127 Payable to Employees Cooperative Credit Society (ECCS)
G08128 Subscription to Officer Club
G082 Current Liabilities - G08201 Expenses Payables
Railways
G08202 Salaries and Wages Payable
G08203 Lease Rentals Payables
G08204 Accrued Mark-up/Interest - Domestic Loans
G08205 Accrued Mark-up/Interest - Foreign Loans
G08206 Accrued Management Fee - Foreign Loans
G08207 Accrued Exchange Risk Fee - Foreign Loans
G08208 Unpaid Salaries and Wages
G08209 Unearned Revenue - Fare
G08210 Unearned Revenue - Freight
G08211 Unearned Lease Income - Operating
G08212 Unearned Lease Income - Finance
G08213 Sundry Creditors - Purchases
G08220 Others
G083 Other Liabilities G08301 Post Retirement Free Medical Facility
Page 79 of 100
APPENDIX XVI

G08302 Post Retirement Travel Facility

G08303 Leave Encashment
G09 Trust Account - T & G091 Accounts of Telegraph Telegraph and Telephone (G09101 - 50)
T & Telephone
G09101 Telegraph & Telephone Renewal Reserve Fund

G09102 Pakistan Telegraph and Telephone Welfare Fund
G09103 Pakistan Telegraph and Telephone Improvement Fund
G09104 Pakistan Telegraph and Telephone Cash Fund
G09105 Pakistan Telegraph and Telephone Depreciation Fund
G09106 Federal Government Employees Group Insurance Fund (Telegraph and Telephone)
G09107 Pakistan Telegraph and Telephone Trunk Call Deposits
G09108 Pakistan Telegraph and Telephone - Miscellaneous
G09109 Permanent Advances (Pakistan Telegraph and Telephone) -Blocked
G09110 OB Advances (Pakistan Telegraph and Telephone) - Blocked
G09111 Telegraph and Telephone Remittances into Bank
G09112 Civil Departmental Balances - Pakistan Telegraph and Telephone - Blocked
G09113 State Bank Deposits - Telegraph and Telephone - Blocked
G09114 Transfer between Telegraph and Telephone Officers
G09115 East Pakistan Suspense Telegraph and Telephone - Blocked
G09116 Account with the Government of India (Pakistan Telegraph and Telephone)
G09117 Pakistan Telegraph and Telephone Cheques
G10 Trust Accounts - G101 Accounts of Other Other Departments (G10101 - 99)
Other Departments
G10101 Pakistan PWD Receipt and Collection Account
G10102 Foreign Affairs Receipt and Collection Account
G10103 Food Wing Receipt and Collection Account
G10104 Mint Receipt and Collection Account
G10105 Pakistan Public Works Department Cheques
G10106 Deposit Works of Survey of Pakistan
Page 80 of 100
APPENDIX XVI

G10107 Deposits of Department of Mineral Development

G10108 Deposits of Department of Petroleum and Minerals
G10109 Deposits of Industries Department
G10110 Deposits for the Department of Advertising Films and Publications
G10111 Food Department Deposits
G10112 Sanitary Board Fund
G10113 Public Works/Pakistan PWD Deposits
G10114 Supply and Development Department Deposits
G10115 Permanent Advances (Pakistan PWD) - Blocked
G10116 OB Advances (Pakistan PWD) - Blocked
G10117 OB Advances (Foreign Affairs) - Blocked
G10118 OB Advances (Food Wing) - Blocked
G10119 OB Advances (National Savings) - Blocked
G10120 OB Advances (Mint) - Blocked
G10121 OB Advances (Forest) - Blocked
G10122 OB Advances (GSP) - Blocked
G10123 Transfer between Forest Officers
G10124 Transfer between MES Officers
G10125 Transfer between Public Works Officers
G10126 PRTC Employees Pension Fund
G10127 Foreign Affairs Cheques
G10128 Food Wing Cheques
G10129 National Savings Cheques
G10130 Mint Cheques
G10131 Forest Cheques
G10132 GSP Cheques
G10133 Other Departmental Cheques
G10134 Pre-Audit Cheques - Civil (Others)
G10135 Pre-Audit - Civil Cheques Blocked
G10136 Reserve Fund for Punjab Irrigation & Drainage Authority
Page 81 of 100
APPENDIX XVI

G10137 Pre-Audit - Civil Cheques

G102 Accounts of Other Other Entities (G10201 - 30)
Entities
G10201 Permanent Advances (Foreign Affairs) - Blocked
G10202 Permanent Advances (Food Wing) - Blocked
G10203 Permanent Advances (National Savings) - Blocked
G10204 Permanent Advances (Mint) - Blocked
G10205 Permanent Advances (Forest) - Blocked
G10206 Permanent Advances (GSP) - Blocked
G10207 Suspense Account Mint
G10208 Suspense Account Defence
G103 Other Deposits and Reserves Other Deposits and Reserves (G10301 - 30)
G10301 Reserve Fund for Lighthouses / Lightships and Depreciation thereof
G10302 Sportsmen, Artists and Artisans Endowment Fund
G10303 Political Agents Deposits
G10304 Zakat Collection Account
G10305 State Bank Deposits - District Government - Blocked
G10306 Sinking Funds
G10307 Other Appropriations
G104 Other Remittances Other Remittances (G10401 - 99)
G10401 National Savings Remittances
G10402 Forest Remittances
G10403 Mint Remittances
G10404 Central Excise and Land Custom Remittances
G10405 GSP Remittances
G10406 Sindh Food Department Remittances
G10407 PWD Remittances
G10408 Remittances into Treasuries
G10409 Works Audit Suspense
G10410 Other Miscellaneous Remittances
Page 82 of 100
APPENDIX XVI

G10411 Sea Customs Remittances

G10412 Income Tax Remittances
G10413 Sales Tax Remittances
G10414 Cash Remittances between Treasuries
G10415 SBP Remittances
G10416 Foreign Remittances
G10417 Exchange Account between Civil and Civil
G10418 Exchange Account between civil and Pakistan Post
G10419 Exchange Account between Civil and Defence (including Navy)
G10420 Exchange Account between Posts and Defence
G10421 Exchange Account between Defence and Defence
G10422 Cheques Blocked
G10423 Other Remittances Blocked
G10425 Cheques
G10426 Other Remittances
G10427 Fund Remitted to District Government
G10428 Pakistan Post Office Remittances (CDNS Schemes)
G11 Special Deposit G111 Investment Deposit Investment Deposit Accounts (G011101 - 50)
Investment Accounts
G11101 Savings Bank Accounts
G11102 National Deposit Account
G11103 Khaas Deposit Accounts
G11104 Mahana Amdani Accounts
G11105 Special Savings Accounts
G11106 Defence Savings Certificates
G11107 Premium Savings Certificates
G11108 National Deposit Certificates
G11109 Khaas Deposit Certificates
G11110 Special Savings Certificates (Bearer)
G11111 Special Savings Certificates (Registered)
Page 83 of 100
APPENDIX XVI

G11112 Special Savings Accounts

G11113 Regular Income Certificate
G11114 Qarz-e-Hasna for Prime Minister's National Debt Retirement Programme
G11115 Term Deposit Certificates for Prime Minister's National Debt Retirement Programme
G11116 Ceased Savings and Deposit Certificates

G11117 Ceased Savings and Deposit Certificates Bonus Fund
G11118 National Deposit Certificates Bonus Fund
G11119 Khaas Deposit Certificates Bonus Fund
G11120 Defence Savings Certificates Bonus Fund
G11121 Premium Savings Certificates Bonus Fund
G11122 Pakistan Post Office unclaimed Saving Bank Deposits of less than Rs 2/-
G11123 Pakistan Post Office Dead Savings Bank Accounts
G11124 Pakistan Post Office fixed Deposits
G11125 Pakistan Post Office Postal Orders
G11126 Pensionery Benefits
G11127 Behbood Saving Certificate
G11128 Punjab General Provident Investment Fund
G11129 Short Term Saving Certificates (STSC)
G112 Other Deposit Account Other Deposit Account (G11201 - G11299)
G11201 Special Deposit Fund for Army Supplies made to friendly Countries
G11202 Deposit of Depreciation Reserve of Commercial concerns -Jallo Rosin Factory
G11203 Deposit of Depreciation Reserve of Commercial Concerns -Motor Transport
G11204 Deposits on Account of Foreign Mountaineering Expeditions
G11205 Deposit Account of Grants and Donations for Educational Buildings
G11206 Deposits of Cess on Oilseeds and Oils
G11207 Deposits on Tea Cess Fund
G11208 Deposits of Coconut Cess Fund
G11209 Deposits of Tobacco Cess Fund
G11210 Deposits of Agriculture Produce Cess Fund
Page 84 of 100
APPENDIX XVI

G11211 Deposits of Cotton Cess Fund

G11212 Deposits of Sugarcane Development Cess Fund
G11213 Deposits of Historical Mosque Fund
G11214 Deposits of Jamia Mosque Fund Bahawalpur
G11215 Revenue Deposits
G11216 Civil and Criminal Courts Deposits
G11217 Personal Deposits
G11218 Forest Deposits
G11219 Deposits on Account of Passage Money of the Pilgrims
G11220 Deposits in connection with Elections
G11221 Coal Deposits
G11222 Deposits on Account of Evacuee Estates
G11223 Deposits of Chief Controller of Imports and Exports Department made by the Exporters
G11224 Deposit Account with Defence

G11225 Deposit Account with AGPR
G11226 Deposits in favour of the Chief Settlement Commissioner
G11227 Unclaimed Deposits
G11228 Deposits for Repatriation of Pakistani Nationals Abroad
G11229 Deposits for Imports against the UK Loans
G11230 Special Remittances Deposits
G11231 Deposits on Account of Cost of Medical Treatment of Federal Government Employees
G11232 Deposits of Pakistan Government Loans

G11233 Deposits of Equalisation Fund for Iron and Steel
G11234 Deposits on Account of Sugar supplied by Pakistan Government
G11235 Local Fund Employees Pay and TA etc. Deposits
G11236 Deposits on Account of Market Committee Employees
G11237 Deposits made by Local Bodies to meet the Claims of Contractors
G11238 Security Deposits of Supply Cell
Page 85 of 100
APPENDIX XVI

G11239 Deposits of Fees received by Government Servants for Work done for Private Bodies
G11240 Security Deposit of Cashiers etc

G11241 Deposit Account of Foreign Guaranteed Loans
G11242 Deposit Account of Transactions connected with Standardisation of Foreign Loans and Credits
G11243 Deposit Account of Grants made by the Federal Government for Social Uplift Schemes
G11244 Deposit Account of Duties, Taxes etc. realised on purchases of Indus Basin Replacement
Works
G11245 Deposit Account of the Grant made by the Federal Government for the development of
Agriculture
G11246 Deposit Account of Grants for Economic Development and Improvement of Rural Areas
G11247 Deposit Account of Grant made by the Agricultural Research Council of Pakistan
G11248 Deposit Account of Special Grant by the Federal Government to the Punjab Government
G11249 Deposit Account of Sale Proceeds of Agricultural Commodities against convertible local
currency credit under PL480
G11250 Deposits on Account of Recovery from Pakistan Railway in respect of foreign Loans and
Credits
G11251 Deposits of Surcharge on Sales of confiscated custom goods for donation to Motamar Alam-e-
Islam
G11252 Deposit Account under the Punjab Real Estate Agents and Motor Vehicles Dealers (Regulation
of Business) Ordinance 1980
G11253 Deposit Account of Grant made by Federal Government for the Rehabilitation of Destitute
from East Pakistan
G11254 Deposit Account of the Grant made by the Pakistan Central Cotton Committee
G11255 Defence Services Security Deposits
G11256 Defence Services Miscellaneous Deposits
Page 86 of 100
APPENDIX XVI

G11257 Foreign Money Orders

G11258 Assignment Account (Pak-PWD)
G11259 Assignment Account (Foreign Affairs)
G11260 Assignment Account (Food Wing)
G11261 Assignment Account (Mint)
G11262 Assignment Account (GSP)
G11263 Assignment Account (IDA/IBRD)
G11264 Assignment Account (ADB))
G11265 Assignment Account (Civil)
G11266 Assignment Account (PM Secretariat)
G11267 Recoveries of Loans granted by Cooperative Bank to AJK Government Employees
G11268 Deposit Account of Unclaimed Dividends and Undistributed Assets under the Companies
Liquidation Act
G11269 Deposit Account of Fund for Welfare of Families of Disabled/Martyrs of Cargill Fighting
G11270 Deposit Account of Share made by Citizen Community Board

G11271 Security Deposits Ex-Local Fund Officers (Ex-MEL & Ex-Zila Council Securities )
G11272 Withholding Tax on Profit from Investments in National Savings SchemesBlocked
G11273 Deposit Account of Fees realized by Pakistan National Accreditation Council Blocked
G11274 Deductions on Account of Housing Loan

G11275 Deposits Account for the Production of Balanced Feed at Government Livestock Farms.
G11276 Security Deposit of Private Companies

G11277 Deposit of Number Plates & Smart Registration Cards
G11278 Contribution to Government Servant Housing Foundation from its members
G11279 Deposit for Smart Driving Licence Cards
G11280 Withholding Tax on Profit from Investments in National Savings Schemes
G11281 Deposit Account of Fees realized by Pakistan National Accreditation Council
G11282 Assignment Account (others)
Page 87 of 100
APPENDIX XVI

G11283 Assignment Account (IP Bureau)

G11284 Assignment Account (IDB)
G11285 Assignment Account (AFD)
G11286 Deposit for Small Cause Courts
G11287 Assignment Account (DFID)
G11288 Deposits of PTA
G11289 Assignment Account (Australian Centre for International Agriculture Research (ACIAR)
G11290 Securities Deposits of Firms / Contractors

G11291 Unclaimed Money Account
G11292 Assignment Accounts - OFID
G11293 Deposit Works for Private and Public Bodies
G12 Special Deposit G121 Relief Funds Relief Funds (G12101 - G12150)
Fund
G12101 Prime Minister's Disaster Relief Fund
G12102 Prime Minister's Fund for Welfare and Relief for Kashmiris
G12103 Prime Minister's Bangladesh Cyclone Relief Fund - Blocked
G12104 Prime Minister's Bosnia Herzegovina Relief Fund - Blocked
G12105 Kashmir Relief Fund for Rehabilitation of Kashmiri Refugees and Freedom Fighters
G12106 President's Fund for Afghan Refugees
G12107 President's Fund for Assistance to Palestine
G12108 President's Fund for Flood Relief 1978 - Blocked
G12109 Sindh Governor's War Victims Relief Fund
G12110 President's Famine Relief Fund for Africa
G12111 Bangladesh Cyclone Relief Fund
G12112 Quaid-e-Azam Relief Fund
G12113 Governor's Relief Fund
G12114 Sindh Relief Fund
G12115 Sindh Emergency Medical Relief Fund
G12116 Rosalinda Relief Fund
Page 88 of 100
APPENDIX XVI

G12117 Bangladesh Flood Relief Fund 1988

G12118 Chief Minister Punjab Flood Relief
G12119 Sindh, Chief Minister's Rain Relief Fund, 1992
G12120 Afghan Refugees Benefit Wrestling Bouts 1984 Account
G12121 Afghan Refugees Wrestling Bouts Sponsor's Account 1984
G12122 Funds for Assistance to the Muslims of Kosovo 1999
G12123 Chief Executive Drought Relief Fund 2000
G12124 Sindh Governor's Relief Fund 2000 for Drought Affected Areas
G12125 Governor Punjab Rain Affectees Relief Fund
G12126 Prime Minister Flood Relief Fund 1992 - Blocked
G12127 Pakistan Post Office Postal Orders - Blocked
G12128 Provincial Flood Relief Fund Khyber Pukhtoonkhawa-2005
G12129 Khyber Pukhtoonkhawa Chief Ministers Fund for Internally Displaced Persons 2009
G12130 Presidents Relief Fund for the Earthquake Victims 2005
G12131 Chief Minister Earthquake Fund Khyber Pukhtoonkhawa 2005
G12132 Presidents Relief Fund for Flood Victims
G12133 Chief Minister's Flood Relief Find Khyber Pukhtoonkhawa 2008
G12134 Chief Ministers Balochistan Relief and rehabilitation Fund
G12135 Prime Minister Special Fund for Victims of Terrorism
G12136 Punjab Chief Ministers Fund for Internally Displaced Persons of Khyber Pukhtoonkhawa
G12137 Governors Support Programme for Internally Displaced Persons
G122 Welfare Fund Welfare Fund (G12201 - 50)
G12201 Prime Minister's Fund for Welfare of Widows and Orphans
G12202 Fund for Remission of Advances made to Widows for House Building
G12203 Special fund for welfare of prisoners of war and civil internees
G12204 Special Fund for Welfare of Retarded and Handicapped Children
G12205 Pakistan Minorities Welfare Fund
G12206 Special Fund for Welfare and Uplift of Minorities
G12207 Sindh Assembly (Members) Welfare Fund
G12208 National Council Social Welfare Fund
Page 89 of 100
APPENDIX XVI

G12209 Fund for Scholarships to the Children of Government Servants B1 to 15

G12210 Fund for Scholarships to the Children of Government Servants (B16 and above)
G12211 Population Welfare Programme Fund
G12212 Subvention from Workers Welfare Fund
G12213 Fund for Educational and Economic Uplift of Scheduled Castes
G12214 Fund for Uplift Schemes
G12215 Funds for Rehabilitation of War Displaced Persons 1965
G12216 Funds for Rehabilitation of War Displaced Persons 1971
G12217 Sindh Orphanages Fund (Sindh Darul Atfal Fund)
G12218 Fund for Rehabilitation of Disabled Persons
G12219 Subvention from the Fund for Rehabilitation of Displaced Persons
G12220 Funds for Revenue Foundation Scheme of AJ&K
G12221 Mines Labour General Welfare Fund
G12222 Mines Labour Housing Fund
G12223 Education employees Foundation NWFP Fund
G12224 Balochistan Police Foundation Fund
G123 Economic Fund Economic Fund (G12301 - 50)
G12301 Sugar Export Subsidy Fund
G12302 Economic Fund
G12303 Procurement of Edible Oil through Trading Corporation of Pakistan under FY 1982
G12304 Special Fund for Assistance to Export of Sugar
G12305 Export Development Fund
G12306 Technical Advisory Services received from USA
G12307 Technical Advisory Services received from Australia
G12308 Reserve Fund for Exchange Risk on Foreign Loans
G12309 Convertible Currency Release Fund
G12310 Procurement of Edible Oil through Trading Corporation of Pakistan under FY 1981
G12311 Education Employees Foundation NWFP Fund Blocked
G12312 Education Employees Foundation NWFP Fund
G124 Development Fund Development Fund (G12401 - 50)
Page 90 of 100
APPENDIX XVI

G12401 Special Development Grant Fund

G12402 Irrigation Works-Reserve for Renewal and Replacement of Irrigation Machinery
G12403 Depreciation Reserve Fund Government Presses
G12404 Buildings/Roads Works Reserve for Renewals and Replacement of Buildings/Roads Machinery
G12405 Federal/Provincial Road Fund

G12406 Federal Rehabilitation Fund
G12407 National Mass Transit Authority Fund
G12408 Population Planning Programme
G12409 Special Development Fund
G12410 Women's Development Programme Fund
G12411 Rural Development Works Programme Fund
G12412 Pakistan Oil Seeds Development Cess Fund
G12413 Fund for Administrative Restructuring of Public Sector
G12414 Special Fund for Construction of GHQ Complex, Islamabad
G12415 Thar Uplift Development Fund
G12416 Depreciation Reserve Fund
G12417 Forestry Development Fund
G125 Education and Education and Training Fund (G12501 - 30)
Training Fund
G12501 Federal Education Fee Fund
G12502 Fund for Grants to Universities
G12503 Scholarship Fund for Training Abroad
G12504 Worker's Children Education Fund
G12505 National Training Board Fund
G12506 Special Fund for Promotion of Science and Technology
G12507 Education Special Development Fund
G12508 Fund for Liaqat Memorial Library
G12509 Pakistan Madrassah Education Fund
G12510 Education Welfare Fund
Page 91 of 100
APPENDIX XVI

G126 Fund for Culture and Fund for Culture and Heritage (G12601 - 50)
Heritage
G12601 Fund for Development of Urdu
G12602 Quaid-e-Azam Memorial Fund
G12603 Alama Iqbal Memorial Fund
G12604 Quad-e-Azam Centenary Fund
G12605 National Fund for Cultural Heritage
G12606 See Moenjodaro Fund
G12607 Fund for Artists, Journalists, Men of Letters and their families
G12608 Fund for promoting Pride of Performance
G12609 Tarraqi-e-Urdu Fund
G12610 Bazm-e-Iqbal Fund
G12611 Arts and Literature Fund
G127 Other Funds Other Funds (G12701 - 99)
G12701 Jahez Fund
G12702 Civil Defence Training Fund
G12703 Riot and Civil Commotion Issuance Fund
G12704 Police Fund
G12705 Police Clothing and Equipment Fund
G12706 Fund for Civil Defence
G12707 Canal Clearance Fund
G12708 Funds for Damages Deficiencies and Service Charges in respect of Houses on Estate Office
pool
G12709 Sindh Chief Minister's discretionary Grants Utilization Fund
G12710 Central Rescue Station Fund
G12711 Foreign Aid Counterpart Fund
G12712 Trust Interest Fund (Charitable Endowment)
G12713 Income Tax deduction from Salaries
G12714 Income Tax deduction from Contractors/Suppliers
G12715 War Risk Insurance Fund 1965
Page 92 of 100
APPENDIX XVI

G12716 War Risk Insurance Fund 1971

G12717 District Funds
G12718 Municipal Funds
G12719 Cantonment Funds
G12720 Punjab Market Committee Fund
G12721 Punjab Co-operative Board for Liquidation
G12722 Other Miscellaneous Fund
G12723 Prime Minister Fund for National Debt Retirement
G12724 President's Hajj Fund
G12725 Silver Jubilee Fund for Celebration of 50th Anniversary of Independence of Pakistan
G12726 Sinking Funds for Loans granted to Local Bodies
G12727 Advance Payment of Tax under Section 53 of the Income Tax Ordinance
G12728 Sinking Fund Investment Account
G12729 Fund for Social Services
G12730 Olympic Stadium Fund
G12731 Federal Fund for Agricultural Research
G12732 Youth Development Fund
G12733 Privatisation Fund
G12734 Agriculture Prices Commission Fund
G12735 National Defence Fund 1965
G12736 National Defence Fund 1971
G12737 National Reconstruction Fund
G12738 National Fund for Control of Drug Abuse
G12739 National Self Reliance Fund
G12740 Pre-Partition Assets and Liabilities
G12741 Federal Civil Servant's subscription to Services Book Club
G12742 Fund for Education of Working Children and Rehabilitation of Freed Bounded Labourers
G12743 Fund for Strengthening Judiciary

G12744 Sindh Sustainable Development Fund
Page 93 of 100
APPENDIX XVI

G12745 Central Research Fund

G12746 HR Development Fund
G12747 National Commission Fund
G12748 Funds for Lady Reading Hospital, Peshawar Blocked
G12749 Funds for Khyber Teaching Hospital, Peshawar Blocked
G12750 Funds for Khyber Medical College, Peshawar Blocked
G12751 Funds for Khyber College of Dentistry, Peshawar Blocked
G12752 Funds for Hayatabad Medical Complex, Peshawar Blocked
G12753 Funds for Post Graduate Medical Institute, Peshawar Blocked
G12754 Funds for Ayub Medical College, Abbottabad Blocked
G12755 Funds for Ayub Teaching Hospital, Abbottabad Blocked
G12756
G12757
G12758 Fund for Women in Distress & Detention
G12759
G12760 Deposit Account of Shares made by Citizen Community Board (CCB)
G12761 Fund for Securities & Exchange Commission of Pakistan (SECP)
G12762 Tameer-e-Karachi Fund
G12763 Punjab Development Fund
G12764 Access to Justice Development Fund
G12765 President's Relief Fund for Tsunami Victims
G12766 Funds for Lady Reading Hospital, Peshawar
G12767 Funds for Khyber Teaching Hospital, Peshawar
G12768 Funds for Khyber Medical College, Peshawar
G12769 Funds for Khyber College of Dentistry, Peshawar
G12770 Funds for Hayatabad Medical Complex, Peshawar
G12771 Funds for Post Graduate Medical Institute, Peshawar
G12772 Funds for Ayub Medical College, Abbottabad
G12773 Funds for Ayub Teaching Hospital, Abbottabad
G12774 National Disaster Management Fund
Page 94 of 100
APPENDIX XVI

G12775 Funds for Accident and Emergency Department under Lady Reading Hospital
G12776 Competition Commission Fund
G12777 Sales Tax Deduction at source under sales tax special Procedure (Withholding) Rules, 2007
G128 Pension Fund G12801 Punjab Pension Fund

G13 Special Deposit G131 Grant in Aid Grants and Aid (G13101 - 99)
Grant
G13101 Cash Aid received from Ford Foundation
G13102 Machinery, Equipment and Supplies received from West Germany
G13103 Machinery, Equipment and Supplies received from Japan
G13104 US Aid Local Currency Credit
G13105 US Aid Fund for the projects of Federal and Provincial Governments
G13106 UN Development Funding
G13107 Norwegian Wheat
G13108 German Wheat
G13109 Sweden Wheat
G13110 Australian Wheat
G13111 Deposits on Account of Canadian Wheat
G13112 Food Aid Convention
G13113 Fertilizer from FAO
G13114 Foreign Assistance for Afghan Refugees from United Nations High Commissioner for Refugees
G13115 Deposit Account of the Japanese Grant for Coastal Fisheries Development Project
G13116 Other Foreign Grants
G13117 Grants and Technical Assistance from Australia
G13118 Grants and Technical Assistance from Canada
G13119 Grants and Technical Assistance from UNO
G13120 Grants and Technical Assistance from US Aid
G13121 Grants and Technical Assistance from Singapore
G13122 Grants and Technical Assistance from Switzerland
Page 95 of 100
APPENDIX XVI

G13123 Grants and Technical Assistance from Ford Foundation

G13124 Grants and Technical Assistance from UK
G13125 Grants and Technical Assistance from Germany
G13126 Grants and Technical Assistance from Netherlands
G13127 Grants and Technical Assistance from US government
G13128 Commodity Grants from Australia
G13129 Commodity Grants from Canada
G13130 Commodity Grants from Germany
G13131 Commodity Grants from Norway
G13132 Commodity Grants from Aid Convention
G13133 Commodity Grants from World Food Programme
G13134 Foreign Non-Project Commodity Aid-USA
G13135 Finance agreed Project on account of Butter Oil Grant from EEC
G13136 UK Grants
G13137 Grants from Saudia
G13138 Grants from Japan
G13139 Commodity Grant from Italy
G13140 GSP Receipt and Collection Account
G13141 US Aid Programme for US
G13142 US Aid Ace Programme for US
G13143 Special Subsidiary Account
G13144 Special PL-480 Title II Account
G13145 US Aid Programme for US 1983
G13146 US Aid Programme for US 1984
G13147 US Aid ECE for US 1984
G13148 US Aid ECE for US 1985
G13149 US Aid ACE for US 1986
G13152 US Aid Programme for US FY 1989
Page 96 of 100
APPENDIX XVI

G13153 Special Subsidiary Account FY 1984

G13164 Canadian Debt
G13165 Tameer-e-Watan Fund
G13166 Foreign Grant for Enercon
G13167 Foreign Commodity Grant for Gwadar Port Authority
G13168 Rescheduling of Indonesian Debt 1965
G14 Mint Account G141 Coinage Account Coinage Account (G14101 - G14150)
G14101 Value of One Rupee Notes Issued
G14102 Nickel Whole Rupee Balance
G14103 Cupro Nickel Whole Rupee Balance
G14104 Bronze and Copper Coining Account
G14105 Nickel Coinage Account
G14106 Cupro Nickel Coinage Account
G14107 Aluminium Coinage Account
G14108 Small Coin Depot Balance
G14109 Purchase and Sale of Silver
G14110 Profit from Circulation of Nickel - Coins
G14111 Deficiency found in Coins Remitted to Mint
G14112 Nickel Whole Rupee Remittances
G14113 Cupro Nickel Whole Rupee Remittances
Page 97 of 100
APPENDIX XVI

G14114 Small Coin Depot Remittances

G14115 One Rupee Coins
G14116 Two Rupee Coins
G14117 Five Rupee Coins
G14118 Value of Ten Rupee Coins
G14119 Value of Ten Rupee Commemorative Coin of Mohtarma Benazir Bhutto (Shaheed)
G14120 Aluminium one Rupee Coins
G14121 Aluminium two Rupee Coins
G14122 Ten Rupee Commemorative Coin on 60th Anniversary of the Peoples Republic of China
H01 Equities H011 Equities Equities (H01101 - 99)

H01101 Residual Equity
H01102 Suspense Loss Account
H01103 Unrecovered Losses
H01104 Gain and Loss on Foreign Exchange
H01105 Retained Earnings / Accumulated Loss
H01106 Miscellaneous Government Accounts
H012 Investment by H01201 Investment by Government
Government
H01202 Revaluation of Fixed Assets
Page 98 of 100
APPENDIX XVI
3) Fund Element
Fund Source Sub-Fund Grant/Public Account Number

No. Description No. Description No. Description No. Description
C Consolidated Fund 1 Capital 1 Voted Current Expenditure Not Applicable

2 Voted Development Expenditure 186 Capital Outlay on Pakistan Railways
3 Voted Capital Expenditure Not Applicable
4 Charged Current Expenditure Not Applicable
5 Charged Development Expenditure Not Applicable
6 Charged Capital Expenditure Not Applicable
2 Revenue 1 Voted Current Expenditure 106 Pakistan Railways

2 Voted Development Expenditure 106 Pakistan Railways
3 Voted Capital Expenditure 106 Pakistan Railways
4 Charged Current Expenditure 106 Pakistan Railways
5 Charged Development Expenditure Not Applicable
6 Charged Capital Expenditure Not Applicable
P Public Account 2 Revenue 1 Trust Accounts 106 Pakistan Railways

2 Special Deposit Accounts 106 Pakistan Railways
Note
i) The use of fund element is mandatory for all accounting transactions under NAM.
ii) Voted expenditure means the expenditure the incurrence of which requires the approval of legislation (parliament).
iii) Charged expenditure does not require the approval (vote) of parliament like interest, principal repayments, etc.
iv) Non-financial assets are included under 'Development' whereas expenditures on Financial Assets (investments) are categorized under
"Capital"
Page 99 of 100
APPENDIX XVI
4) Function Element
Major Function Minor Function Detailed Function Sub-Detailed Function Program

Code Description Code Description Code Description Code Description Code Code Code
04 Economic Affairs 045 Construction and Transport 0454 Railway Transport 045401 Railway Transport
Note
i) Provision for program code has been made in chart of accounts and it will be used to identify Government programs if Federal Government
decides to introduce it.
ii) All codes will be fixed except for program code (if introduced) and there will be no option to modify them.
Page 100 of 100

APPENDIX XVII
RULES REGULATING THE EXHIBITION OF RECOVERIES OF EXPENDITURE IN

GOVERNMENT ACCOUNTS
1. Definitions.-In these rules 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.
Government means the Federal Government or a Provincial Government.
Rules
2. Recoveries from private persons or bodies (including local funds) 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 accounts
The technical estimates take cognizance of all anticipated receipts from sale
proceeds of materials, plant, etc., received from the old structure, while the receipts
under Stock are by their very nature inseparable from the expenditure recorded
under the detailed head. It is therefore, proper that recoveries falling under these two
categories should continue to be treated as reduction of gross expenditure.
3. As between two or more Governments, the following rules should 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 deduction 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.
Page 1 of 2
APPENDIX XVII
(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.
4. 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.The term recoveries by a Commercial Department for the purpose of this direction
and intended to 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 Pakistan Posts Department, recoveries will be treated as receipts only when they are
made in respect of Postal 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 should be taken in
reduction of expenditure.
5. Notwithstanding anything to the contrary that may be provided by or under these

rules receipts and recoveries on Capital Account is so far as they represent recoveries of
expenditure previously debited to a capital detailed head should be taken in reduction of
expenditure under the detailed head concerned, except where, under the rules of allocation
applicable to a particular department, such receipts have to be taken to revenue.
6. In case of doubt or dispute, the question whether any particular recovery is

classifiable as revenue or as deduction from expenditure under these rules, should be referred
to the Member Finance for a decision.
Page 2 of 2
APPENDIX XVIII
RULES RELATING TO INTER-DEPARTMENTAL TRANSFERS
1. (i) The following rules 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
Governments concerned.
(ii) In these rulesGovernment means the Central Government or the

Government of a Governors Province as the circumstances may require and Act
means the Government of India Act, 1935.
IADJUSTMENTS BETWEEN GOVERNMENTS
2. In the case of transactions between two Governments, adjustments 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.
3. Subject to any subsequent arrangements that may be settled between the Governor-
General of Pakistan (or Federal Government) and the Crown Representative, a service
department of the Central (or Federal Government) shall not ordinarily charge the
Crown Representative for any supplies or services for which under the rules on the
subject it would not charge another service department of that Government, nor shall a
service department be charged by the Crown Representative for such supplies or
services, provided that adjustments may be made between the accounts of the Crown
Representative and the Central (or Federal) Government in cases in which the demand
of the Crown Representative under section 145 provides for the payment of sums to the
Central Government or for recovery of sums therefrom in connexion with charges
which are common, but are not separable. The amount of any charge to be adjusted in
such cases will be regulated by the agreement reached between the Crown
Representative and the Central Government which will be communicated to the
Accounts Officers concerned. Departmental charges shall not be recovered in respect
of works executed by the Central Public Works Department for the Crown
Representative and included in the demand under section 145.
IIADJUSTMENTS WITH OUTSIDE BODIES
4. 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 the
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.
Page 1 of 5
APPENDIX XVIII
IIIINTER-DEPARTMENTAL ADJUSTMENTS
5. 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.
AService 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 (Buildings and Roads Branch), Indian Stores Department.
BCommercial Department 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.
NoteGovernment has the power in respect of these rules to decide whether a particular
department or particular activities of a department shall be regarded a commercial department
or undertaking. A list of departments and undertakings at present recognized by the Central
Government as commercial is given in the annexure to these rules. List of Commercial
concerns of the Provincial Governments will be found in the manuals, etc., of the Government
concerned.
6. Save as expressly provided by these rules, a service department shall not make
charge against another department for services or supplies which fall with in the class
of duties for which the former department is constituted.
The following exceptions to the above rule have been authorized:
(a) The Forest Department may charge any other Department for vegetable,
animal or mineral products and 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 is 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 charged to the project concerned.
Page 2 of 5
APPENDIX XVIII
7. A commercial department or undertaking shall ordinarily charge and be charged

for any supplies and services made or rendered to, or by, other departments of
Government.
This rule may be applied to particular units or particular activities of any

department 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
to, and may likewise be charged by, either the department of which it forms a part or
any other department.
Note(i). Save as otherwise provided in these rules, services rendered by a Service

Department falling under Clause A (a) of rule 5 in the normal discharge of its functions shall
not be regarded as service rendered for the purposes of the above rule.
(ii) The supply of residential accommodation by one department to the employees of

another, shall not for the purposes of these rules 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. (See
paragraph 1946 to 1948 of the Pakistan Railways Code for the Engineering Department).
8. 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 his behalf, be charged with the
expenditure incurred on its behalf by the agent department.
NoteWhen a special offer 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 chargeable 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., are borne by the department for which the land is acquired.
9. Without prejudice to the general principle contained in paragraph 6, the

Defence Services shall, in respect of inter-departmental transactions, 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 with the Auditor
General have decided that the inter-departmental adjustment would be unsuitable and
undesirable.
NoteThe Defence Services are not required to pay rent for office accommodation
supplied by the Public Works Department in Central building in any station in Pakistan, nor is
rent charged for buildings of the Defence Services in any station in Pakistan occupied by
departments of the Central Government under those falling under clause B of paragraph 5.
Page 3 of 5
APPENDIX XVIII
10. A branch of 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.
ExamplesJail Manufacture, Survey map-publishing, Printing (Publishing

Department), Mint (Miscellaneous Services other than coinage).
11. 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 departments, e.g., Workshops of a department, Mathematical Instrument
Office, Dockyards.
12. A regularly organized 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.
13. Notwithstanding anything contained in these rules a Government may, for

special reason which shall be recorded and communicated to the Accounts Officer,
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.
NoteAccounts Officer means the head of an office of accounts keeping the accounts
of the Central Government of a province, by whatever designation he may be called.
SECTION IV GENERAL.
14. Where, under these rules, 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.
15. Payments of amounts due by one Government or 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 Government or
department.
NoteThe Railway Department will settle payments of amounts due to or from other
Government Departments through Settlement Accounts.
16. Any question of doubt or dispute arising in connection with the interpretation of
these rules should be referred to the Financial Adviser (Communications) for decision.
Page 4 of 5
APPENDIX XVIII
ANNEXURE
List of departments and undertakings at present recognized by the central Government
as Commercial (vide Note Rule 5).
(The list does not purport to be exhaustive and may be modified by Government, where
necessary, in consultation with the Accounts Officer).
Central Government.
1. Pakistan Post.
2. Railways.
3. Irrigation, Navigation, Embankment, and Drainage Works for which capital and
revenue accounts are kept.
4. Radio Station.
5. The radio Publication.
6. Lighthouse Administration (Headquarters and Lighthouse District).
7. Pakistan Salt Revenue Department.
Page 5 of 5
APPENDIX XIX
ACCOUNT HEADS FOR FEDERAL GOVERNMENT REPORTING
For Expenditure (Payments)
Head of Account for normal accounting Government Reporting

Minor Object Detailed Object Minor Object Detailed Object
Code Description Code Description Code Description Code Description
F053 Intangibles Assets F05304 License A031 Fees A03103 License Fee
F05303 Copyrights A039 General A03916 Essay Writing and Copyrights
F05302 Patents A03929 Weight & Measures, Trade Marks
and Patent Rights
F021 Loans and Advances F02113 Account with Government Servants A081 Advances to Government A08101 House Building Advance
Servants
F02113 Account with Government Servants A08102 Motor Car Advance
F02113 Account with Government Servants A08103 Motor Cycle / Scooter Advance
F02113 Account with Government Servants A08104 Cycle Advance
F02113 Account with Government Servants A08170 Others (Advances to Employees)
F02152 Advances to Others by Railways A086 Loans to Others A08601 Private Sector
F031 Cost of Assets F03109 Railways Land A091 Purchase of Building A09101 Land and Buildings
F03110 Railways Buildings A09102 Land and Buildings - Residential
Buildings
A09103 Land and Buildings - Office
Buildings
A09104 Buildings and Structures - Others
F03108 IT Equipments A092 Computer Equipment A09201 Hardware
F053 Intangible Assets F05301 Computer Softwares A09202 Software
F031 Cost of Assets F03108 IT Equipments A09203 I.T. Equipment
F03102 Vehicles A095 Purchase of Transport A09501 Purchase of Transport
F03103 Plant & Machinery A096 Purchase of Plant & A09601 Purchase of Plant and Machinery
Machinery
Page 1 of 3
APPENDIX XIX

F03113 Signalling System A09603 Signalling System

F03111 Railways Rolling Stock A09604 Railways Rolling Stock
F03104 Furniture & Fittings A097 Purchase of Furniture & A09701 Purchase of Furniture & Fixture
Fixture
G081 Accounts of Railways G08101, Foreign Loans / Credits on Capital A102 Principal Repayment of A10201 Foreign Direct
Account Railways, Loans - Foreign
G08102 Foreign Loans/Credits on A10203 To Financial Institutions
Replacement Account Railways A10204 To Non-Financial Institutions
F011 Balance with SBP F01103 Railways Account A104 Principal Repayment of A10403 Ways and Means Advances
Loans - Floating Debt
A101 Loans - Domestic A10101 Domestic Direct
F041 Investments F04103 Investments by Railways A113 Investment - Others A11301 Others
F031 Cost of Assets F03114 Work in Progress A121 Civil Works- Roads, A12102 Other Roads
Highways and Bridges
F03114 Work in Progress A12104 Other Bridges
F03114 Work in Progress A12105 Track Work and Infrastructure
F03114 Work in Progress A124 Civil Works- Building and A12401 Office Buildings
Structures
F03114 Work in Progress A12402 Residential Buildings
F03114 Work in Progress A12403 Other Buildings
F03114 Work in Progress A12404 Structures
F03113 Signalling System A126 Civil works - A12601 Lines And Wires
Telecommunication
Works
F03113 Signalling System A12602 Apparatus and Plants
Page 2 of 3
APPENDIX XIX

For Revenue (Receipts)
G081 Accounts of Railways G08101 Foreign Loans / Credits on Capital E033 Permanent Debt (Foreign) E03302 Permanent Debt (Foreign)
Account (released by Federal received from Federal
Government) Railways, Government
G08102 Foreign Loans/Credits on E03301 Permanent Debt (Foreign) - Direct
Replacement Account Railways
F021 Loans and Advances F02113 Account with Government Servants E025 From Government E02501 House Building Advance
Servants
F02113 Account with Government Servants E02502 Motor Car Advance
F02113 Account with Government Servants E02503 Motorcycle/Scooter Advance
F02113 Account with Government Servants E02504 Cycle Advance
F02113 Account with Government Servants E02520 Others
F011 Balance with SBP F01103 Railways Account E032 Floating Debt E03203 Ways and Means Advances
F011 Balance with SBP F01103 Railways Account E031 Permanent Debt E03101 Permanent Debt - Direct
(Domestic)
H012 Investment by H01201 Investment by Government E013 Investment Receipts E01303 Federal Government Investment in
Government Railways through Cash Release
(Non-financial)
Page 3 of 3
APPENDIX XX
ANNUAL FINANCIAL STATEMENTS OF PAKISTAN RAILWAYS AS PER IFRS
INDEX
DESCRIPTION PAGE NO.
STATEMENT OF FINANCIAL POSITION 1 of 35 to 4 of 35
INCOME STATEMENT 2 of 35
STATEMENT OF COMPREHENSIVE INCOME 3 of 35
STATEMENT OF CASH FLOWS 4 of 35
STATEMENT OF CHANGES IN EQUITY 5 of 35
NOTES TO THE FINANCIAL STATEMENTS 6 of 35 to 24 of 35
ACCOUNTING POLICIES 25 of 35 to 35 of 35
APPENDIX XX
PAKISTAN RAILWAYS
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2009
Note 2009 2008 Note 2009 2008

(Rupees in thousand) (Rupees in thousand)
EQUITY AND LIABILITIES ASSETS
Equity Non-current assets
Investment by government 3 xxx xxx xxx xxx xxx xxx Property, plant and equipment 12 xxx xxx xxx xxx xxx xxx
Reserves 4 xxx xxx xxx xxx xxx xxx Investment property 13 xxx xxx xxx xxx xxx xxx
Total equity xxx xxx xxx xxx xxx xxx Intangible assets 14 xxx xxx xxx xxx xxx xxx
Long term investments 15 xxx xxx xxx xxx
Surplus on revaluation of property, Trade and other receivables 16 xxx xxx xxx xxx xxx xxx
plant and equipment 5 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Non-current liabilities Current assets

Long term borrowings 6 xxx xxx xxx xxx xxx xxx Inventories 17 xxx xxx xxx xxx xxx xxx
Security deposits xxx xxx xxx xxx xxx xxx Trade and other receivables 16 xxx xxx xxx xxx xxx xxx
Employee benefits 7 xxx xxx xxx xxx xxx xxx Cash and bank balances 18 xxx xxx xxx xxx xxx xxx
Deferred revenue - lease rentals 8 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx xxx
Current liabilities
Trade and other payables 9 xxx xxx xxx xxx xxx xxx
Short term borrowing 10 xxx xxx xxx xxx xxx xxx
Current portion of long term borrowings 6 xxx xxx xxx xxx xxx xxx
Total Liabilities xxx xxx xxx xxx xxx xxx
TOTAL EQUITY AND LIABILITIES xxx xxx xxx xxx xxx xxx TOTAL ASSETS xxx xxx xxx xxx xxx xxx
Contingencies and commitments 11
The annexed notes 1 to 31 form an integral part of these financial statements.
_____________________________ ________________________________________________________
General Manager, Operations Financial Advisor & Chief Accounts Officer, Pakistan Railways
Page 1 of 35
APPENDIX XX
PAKISTAN RAILWAYS
INCOME STATEMENT FOR THE YEAR ENDED 30 JUNE 2009
Note 2009 2008

(Rupees in thousand)
Revenue 19 xxx xxx xxx xxx xxx xxx

Cost of Services 20 xxx xxx xxx xxx xxx xxx
Gross income / (loss) xxx xxx xxx xxx xxx xxx
Administrative and selling expenses 21 xxx xxx xxx xxx
Other expenses 22 xxx xxx xxx xxx
Other income 23 xxx xxx xxx xxx
Operating income / (loss) xxx xxx xxx xxx
Finance cost 24 xxx xxx xxx xxx
Income / (loss) before Government grant xxx xxx xxx xxx
Government grant to meet the operational shortfall 25 xxx xxx xxx xxx
Net income / (loss) after Government grant xxx xxx xxx xxx
___________________________ ____________________________________________________
Page 2 of 35
APPENDIX XX
PAKISTAN RAILWAYS
STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2009
Note 2009 2008

Net income / (loss) after Government grant xxx xxx xxx xxx
Other comprehensive income

Surplus on revaluation of property, plant and equipment xxx xxx xxx xxx
Actuarial gains (losses) on defined benefit plans xxx xxx xxx xxx
Other comprehensive income for the year xxx xxx xxx xxx
Total comprehensive income / (loss) for the year xxx xxx xxx xxx
_________________________ _____________________________________________________
Page 3 of 35
APPENDIX XX
PAKISTAN RAILWAYS
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2009
Note 2009 2008

( Rupees in thousand)
CASH FLOWS FROM OPERATING ACTIVITIES
Revenue Receipts xxx xxx xxx xxx

Cash paid to suppliers and employees xxx xxx xxx xxx
Cash generated from (used in) operations xxx xxx xxx xxx
Finance cost paid xxx xxx xxx xxx
Government grant to meet the operational shortfall xxx xxx xxx xxx
Net cash from / (used in) operating activities xxx xxx xxx xxx
CASH FLOWS FROM INVESTING ACTIVITIES

Capital expenditure on property, plant and equipment xxx xxx xxx xxx
Capital expenditure on intangible assets xxx xxx xxx xxx
Proceeds from sale of property, plant and equipment xxx xxx xxx xxx
Dividend from subsidiaries xxx xxx xxx xxx
Net cash used in investing activities xxx xxx xxx xxx
CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from long term financing - unsecured xxx xxx xxx xxx
Short term borrowing - net xxx xxx xxx xxx
Repayment of long term financing - unsecured xxx xxx xxx xxx
Investment by government of Pakistan xxx xxx xxx xxx
Return on investment by government xxx xxx xxx xxx
Net cash used in financing activities xxx xxx xxx xxx
Net decrease in cash and cash equivalents xxx xxx xxx xxx
Cash and cash equivalents at the beginning of the year xxx xxx xxx xxx
Cash and cash equivalents at the end of the year 18 xxx xxx xxx xxx
___________________________ _________________________________________________________
Page 4 of 35
APPENDIX XX
PAKISTAN RAILWAYS
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2009
REVENUE RESERVES Surplus on

Investment by revaluation of Total
Railway Improvement Depreciation Accumulated
government Total property, plant equity
reserve reserve reserve losses
and equipment
--------------------------------- Rupees in thousand ---------------------------------
Balance as at 01 July 2007 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Comprehensive income
Net income / (loss) for the year xxx xxx xxx xxx xxx xxx
Other Comprehensive income
Incremental depreciation xxx xxx xxx xxx (xxx xxx)
Actuarial gains (losses) on defined benefit plants xxx xxx xxx xxx xxx xxx
Total other comprehensive income xxx xxx xxx xxx xxx xxx xxx xxx
Transactions with owners
Return on investment by government of Pakistan (xxx xxx) (xxx xxx)
Balance as at 30 June 2008 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Comprehensive income
Net income / (loss) for the year xxx xxx xxx xxx xxx xxx
Other Comprehensive income
Incremental depreciation xxx xxx xxx xxx (xxx xxx) xxx xxx
Actuarial gains (losses) on defined benefit plants xxx xxx xxx xxx xxx xxx
Total other comprehensive income xxx xxx xxx xxx xxx xxx xxx xxx
Transactions with owners
Investment by government of Pakistan xxx xxx
Return on investment by government of Pakistan (xxx xxx) (xxx xxx)
Balance as at 30 June 2009 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
____________________________ ________________________________________________________
Page 5 of 35
PAKISTAN RAILWAYS APPENDIX XX
Notes to the Financial Statements
2009 2008
3. INVESTMENT BY GOVERNMENT
Investment by government prior to provincialization period xxx xxx xxx xxx xxx xxx
Investment by government provincialization period xxx xxx xxx xxx xxx xxx
Investment by government through repayment of foreign loans xxx xxx xxx xxx xxx xxx
Investment by government through cash development releases 3.1 xxx xxx xxx xxx xxx xxx
3.1 Reconciliation of investment by government through cash development releases
Outstanding as at 01 July xxx xxx xxx xxx xxx xxx

Receipt during the year xxx xxx xxx xxx xxx xxx
Outstanding as at 30 June xxx xxx xxx xxx xxx xxx
4. RESERVES
Depreciation reserve fund xxx xxx xxx xxx xxx xxx

Improvement fund xxx xxx xxx xxx xxx xxx
Railway reserve fund xxx xxx xxx xxx xxx xxx
Accumulated losses xxx xxx xxx xxx xxx xxx
5. SURPLUS ON REVALUATION OF PROPERTY, PLANT AND EQUIPMENT
As at 01 July xxx xxx xxx xxx

Incremental depreciation
Accumulated xxx xxx xxx xxx
Charge for the year xxx xxx xxx xxx
xxx xxx xxx xxx
As at 30 June xxx xxx xxx xxx
6. LONG TERM BORROWINGS
Foreign currency loans 6.1 xxx xxx xxx xxx

Local currency loans - SBP blocked account xxx xxx xxx xxx
xxx xxx xxx xxx
Less: Current portion shown under current liabilities
Foreign currency loans xxx xxx xxx xxx
Local currency loans xxx xxx xxx xxx
xxx xxx xxx xxx
xxx xxx xxx xxx
Page 6 of 35
6.1 Foreign currency loans
Foreign Currency Balance As At Rupee Balance As At Rate (Per Annum)
Period
Grace
Currency
Repayment
Sr. Installments
Loan Note Exchange Period
No 30 June 30 June Payable
30 June 2009 30 June 2009 Interest Risk Years
2008 2008
Fee Years
% %
1 CANADIAN LOANS
1.1 CIDA Loan 47 DE Locos xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
1.2 CIDA Loan 30 BGDE Locos xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
1.3 CIDA Loan 1 (M) xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
1.4 CIDA Loan 2 (M) xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
1.5 CIDA Loan 3rd line of credit xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
-
2 JAPANESE LOANS
2.1 PKP-7 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
3 WORLD BANK
3.1 IDA LOANS
3.1.1 US AID-1278-P xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
3.2 IBRD LOANS

3.2.1 IBRD Loan-3241 PAK xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
3.2.2 IBRD Loan-3241 Transport Sector xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
Page 7 of 35
6.1 Foreign currency loans
Foreign Currency Balance As At Rupee Balance As At Rate (Per Annum)
Period
Grace
Currency
Repayment
Sr. Installments
Loan Note Exchange Period
No 30 June 30 June Payable
30 June 2009 30 June 2009 Interest Risk Years
2008 2008
Fee Years
% %
4 AUSTRIAN LOANS
4.1 BANK AUSTRIA AG, VIENNA
4.1.1 U.I.C-54 Rails xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
4.1.2 Track Machines xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
4.1.3 Turn Outs xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
4.2 OPEC FUND LOANS

4.2.1 OPEC Loan 1087-P xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
4.2.2 OPEC Loan 55 DE Locos xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
5 FRENCH LOAN
5.1 1981-2 Portion-1 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
6 ISLAMIC DEVELOPMENT
BANK LOAN
6.1 Loan No 0090 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
6.2 Loan No 0091 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
6.3 PAK-108 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
7 CHINESE LOANS
7.1 1300 HCW xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
7.2 175 P Coaches xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
7.3 U.I.C-54 Rails xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
7.4 69 DE Locos xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx
Total
Current portion shown under current liabilities xxx xxx xxx xxx
TOTAL xxx xxx xxx xxx
Page 8 of 35
2009 2008
Note (Rupees in thousand)
7. EMPLOYEE BENEFITS
General provident fund scheme xxx xxx xxx xxx
Pension xxx xxx xxx xxx
Post retirement free medical benefit xxx xxx xxx xxx
Post retirement travel facility xxx xxx xxx xxx
Leave encashment / compensated absences xxx xxx xxx xxx
7.1 xxx xxx xxx xxx
Post retirement
Leave encashment Pension Total
Free medical facility Travel facility
7.1 Reconciliation of payable to employee benefit plans: Note 2009 2008 2009 2008 2009 2008 2009 2008 2009 2008
------------------------------------------(Rupees in thousand)------------------------------------------
Present value of funded obligation 7.4 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Unrecognized actuarial losses xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Unrecognized past service cost xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Net liability xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
7.2 Movement in net liability

Opening liability xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Charge for the year 7.3 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Contribution paid xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
7.3 Amounts recognized in the income statement are as follows:
Current service cost 7.4 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Interest on obligation 7.4 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Net actuarial losses recognized in the year xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Past service cost - non-vested xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Total included in employee benefit expense 7.90 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Post retirement
Leave encashment Pension Total
7.4 Changes in the present value of defined benefit obligation Free medical facility Travel facility
are as follows: Note 2009 2008 2009 2008 2009 2008 2009 2008 2009 2008
Page 9 of 35
------------------------------------------(Rupees in thousand)------------------------------------------
Opening defined benefit obligation xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Service cost 7.3 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Interest cost 7.3 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Actuarial losses xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Benefits paid xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Closing defined benefit obligation xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
7.5 Principal actuarial assumptions used (expressed as weighted average)

Pension Free medical facility Travel facility
2009 2008 2009 2008 2009 2008
% % % % % %
Expected increase in pay xx xx xx xx xx xx
Discount rate xx xx xx xx xx xx
Expected return of growth per annum in average cost of facility xx xx xx xx xx xx
Increase in average cost of free medical facility per employee due to increase in age of recipient xx xx xx xx xx xx
Rate of utilization of travel facility by future entitled employees xx xx xx xx xx xx
7.6 The effect of one percentage movement in assumed rates would have following effects:
2009 2008
One % One % One % One %
point point point point
increase decrease increase decrease
---------------------(Rupees in thousand)---------------
Effect on the aggregate of the service cost and interest cost xxxx xxxx xxxx xxxx
Effect on defined benefit obligation xxxx xxxx xxxx xxxx
7.7 Deficit for current and previous four years are as follows:
Post retirement free medical facility
2009 2008 2007 2006 2005
----------------------------(Rupees in thousand)-----------------------
Defined benefit obligation xxx xxx xxx xxxx xxx xxx xxx xxx xxx xxx
Experience adjustment on plan liabilities xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Post retirement free travel facility

2009 2008 2007 2006 2005
Defined benefit obligation xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Page 10 of 35
Pension
2009 2008 2007 2006 2005
Defined benefit obligation xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
2009 2008
7.8 Estimated future contributions (Rupees in thousand)
Post retirement free medical facility xxx xxx xxx xxx

Post retirement travel facility xxx xxx xxx xxx
xxx xxx xxx xxx
7.9 The charge for the year has been allocated as follows:
Cost of services 20 xxx xxx xxx xxx

xxx xxx xxx xxx
Page 11 of 35
2009 2008
8. DEFERRED REVENUE - LEASE RENTALS
Balance as on 01 July xxx xxx xxx xxx
Receipt during the year xxx xxx xxx xxx
Rentals recognized in revenue for the year xxx xxx xxx xxx
Balances as on 30 June xxx xxx xxx xxx
Less: current portion shown in unearned revenue xxx xxx xxx xxx
xxx xxx xxx xxx
9. TRADE AND OTHER PAYABLES
Creditors for:
- Fuel 9.1 xxx xxx xxx xxx
- stores and spare parts 9.2 xxx xxx xxx xxx
Accrued liabilities xxx xxx xxx xxx
Freight deposits account xxx xxx xxx xxx
Earnest money received from contractors xxx xxx xxx xxx
Mobilization and other advances xxx xxx xxx xxx
Exchange risk, management and commitment fee payable xxx xxx xxx xxx
Accrued mark up / interest xxx xxx xxx xxx
Tax deducted at source xxx xxx xxx xxx
Sales tax payable xxx xxx xxx xxx
Payable to employees' benefits 9.3 xxx xxx xxx xxx
Unearned revenue xxx xxx xxx xxx
Other payables xxx xxx xxx xxx
xxx xxx xxx xxx
9.1 This includes an aggregate sum of Rupees _______ (2008: Rupees ___________) payable to subsidiaries and
Rupee (2008: Rupees ) other related parties.
9.2 Included herein is a sum of Rupees __________ (2008: Rupees _________ ) payable to subsidiaries and a sum
of Rupees (2008: Rupees ) payable to other related parties.
9.3 Payable to employees' benefits
Staff benefit fund xxx xxx xxx xxx
Benevolent fund xxx xxx xxx xxx
Staff welfare fund xxx xxx xxx xxx
xxx xxx xxx xxx
10. SHORT TERM BORROWING
Short term running finance facility (Ways and Means Advance) available from State Bank of Pakistan (SBP)
amounting to Rupees 4000 million (2008: Rupee 4000 million). Markup is charged on daily product basis at
last quarterly average rate of auction of Government of Pakistan treasury bills. Penal interest equal to 400
basis points plus normal markup rate is charged on the outstanding balance exceeding the limit of Rupees
4000.000 million.
11. CONTINGENCIES AND COMMITMENTS
11.1 Contingencies
Pakistan Railways has the following significant contingent liabilities in respect of legal claims arising in the
ordinary course of business.
11.2 Commitments
a) Capital Commitments
Capital expenditure contracted for at statement of financial position
Property, plant and equipment xxx xxx xxx xxx
Intangible assets xxx xxx xxx xxx
Others xxx xxx xxx xxx
xxx xxx xxx xxx
b) Other Commitments xxx xxx xxx xxx
Page 12 of 35
Note 2009 2008

12. FIXED ASSETS (Rupees in thousand)
Property, plant and equipment

Operating fixed assets (12.1) xxxx xxxx
Capital work in progress 12.2 xxxx xxxx
xxxx xxxx
12.1 Reconciliation of the carrying amounts at the beginning and end of the year is as follows:
Operating Fixed Assets
Freehold land Leasehold Buildings on Buildings on Rolling Tracks and Signalling Plant and IT equipment Motor Total
---------------------------------------------------------------------------------------------------------------------R u p e e s in t h o u s a n d ----------------------------------------------------------------------------------------------------
At 01 July 2007
Cost / assessed value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Accumulated depreciation xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Net Book Value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Year ended 30 June 2008
Opening net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Additions xxxx
Disposals
xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Depreciation charge xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Closing net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
At 30 June 2008
Year ended 30 June 2009
Opening net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Additions xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Surplus on Revaluation xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Disposals
xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Depreciation charge xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Closing net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
At 30 June 2009
Rate of depreciation in % xx xx xx xx xx xx xx xx xx xx xx
Page 13 of 35
2009 2008
12.1.1 The depreciation charge for the year has been allocated as follows:
Cost of services 20 xxx xxx xxx xxx
Capitalized during the year
Rolling stock xxx xxx xxx xxx
Track work and infrastructure xxx xxx xxx xxx
Civil works xxx xxx xxx xxx
Capital work in progress - others xxx xxx xxx xxx
Work in process xxx xxx xxx xxx
xxx xxx xxx xxx
xxx xxx xxx xxx
12.1.2 If property, plant and equipment were stated on historical cost basis, the amounts would be as follows:
Buildings
Freehold Rolling Tracks and Signalling Plant and IT Motor
on freehold Total
land stock infrastructure equipment machinery equipments vehicles
land
_______________________________ Rupees in thousands________________________________
At 30 June 2009
Cost xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Accumulated depreciation xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
At 30 June 2008
Cost xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Accumulated depreciation xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Page 14 of 35
Notes to the Financial Statements 2009 2008
12.2 Capital work in progress
Rolling stock xxx xxx xxx xxx
Track work and infrastructure xxx xxx xxx xxx
Civil works xxx xxx xxx xxx
Capital work in progress - others xxx xxx xxx xxx
Inventories held for capital expenditure (12.2.1) xxx xxx xxx xxx
Advances for land and other capital expenditure xxx xxx xxx xxx
xxx xxx xxx xxx
12.2.1 Inventories held for capital expenditure

Inventories including in transit Rupees __________
(2008: Rupees __________ ) xxx xxx xxx xxx
Less: Provision for obsolescence xxx xxx xxx xxx
xxx xxx xxx xxx
13. INVESTMENT PROPERTY

Land Buildings Total Total
Rupees Rupees
Assessed value as 01 July xxxx xxxx xxxx xxxx

Additions xxxx xxxx xxxx xxxx
Transfer from property, plant and equipment xxxx xxxx xxxx xxxx
Transfer to property, plant and equipment xxxx xxxx xxxx xxxx
Gains / (losses) from fair value adjustments xxxx xxxx xxxx xxxx
Assessed value as on 30 June xxxx xxxx xxxx xxxx
14. INTANGIBLE ASSETS

Computer softwares (14.1) xxx xxx xxx xxx
Intangible assets under development xxx xxx xxx xxx
xxx xxx xxx xxx
2009 2008
14.1 Computer softwares
Reconciliation of the carrying amounts at the beginning and end of the year is as follows:
Balance as at 01 July
Cost xxx xxx xxx xxx
Accumulated amortization xxx xxx xxx xxx
Net book value xxx xxx xxx xxx
Movement during the year
Additions during the year xxx xxx xxx xxx
Amortization charge for the year xxx xxx xxx xxx
Balance as at 30 June
Cost xxx xxx xxx xxx
Accumulated amortization xxx xxx xxx xxx
xxx xxx xxx xxx
Net book value xxx xxx xxx xxx
Rate of amortization in % xx xx
15. LONG TERM INVESTMENTS
Subsidiaries
Railway Constructions Pakistan Limited (RAILCOP) xxx xxx xxx xxx
Pakistan Railway Advisory and Consultancy Services Limited (PRACS) xxx xxx xxx xxx
xxx xxx xxx xxx
Other - West Pakistan Road Transport Company xxx xxx xxx xxx
Provision for impairment xxx xxx xxx xxx
xxx xxx xxx xxx
Page 15 of 35
2009 2008
16. TRADE AND OTHER RECEIVABLES Note (Rupees in thousand)
Trade receivables xxx xxx xxx xxx

Security deposits xxx xxx xxx xxx
Prepayments xxx xxx xxx xxx
Loans and advances to and receivables from employees 16.1 xxx xxx xxx xxx
Advances to suppliers xxx xxx xxx xxx
Interest accrued on loans and advances to employees xxx xxx xxx xxx
Lease rentals receivables xxx xxx xxx xxx
Sales tax recoverable xxx xxx xxx xxx
Other receivables xxx xxx xxx xxx
xxx xxx xxx xxx
Less: Impairment of trade and other receivables 16.2 xxx xxx xxx xxx
Net trade and other receivables xxx xxx xxx xxx
Less: Current portion shown under current assets 16.3 xxx xxx xxx xxx
xxx xxx xxx xxx
16.1 Loans and advances to and receivables from employees
House building xxx xxx xxx xxx

Motor car xxx xxx xxx xxx
Motor cycle xxx xxx xxx xxx
Cycle xxx xxx xxx xxx
Receivables xxx xxx xxx xxx
xxx xxx xxx xxx
16.1.1 House building and motor car loans are repayable in _____ years, whereas motorcycle / scooter and
cycle loans are repayable in __ years. Interest at the rate ranging between __% and __% (2008: __%
and __%) per annum is charged on these loans.
16.2 Impairment of trade and other receivables
Balance as at 01 July xxx xxx xxx xxx

Provision for impairment for the year 16.2.1 xxx xxx xxx xxx
Trade and other receivables written off during the year xxx xxx xxx xxx
Unused impairment provision reversed xxx xxx xxx xxx
Balance as at 30 June xxx xxx xxx xxx
16.2.1 Provision for impairment for the year

Loans and advances to and receivables from employees xxx xxx xxx xxx
xxx xxx xxx xxx
16.2.2 As at 30 June 2009, trade receivables of Rupees _________ (2008 : Rupees ______________ ) were
past due but not impaired. These relate to a number of independent customers from whom there is
no recent history of default. The ageing analysis of these trade receivables is as follows:
Page 16 of 35
2009 2008
1 to 6 months xxx xxx xxx xxx

More than 6 months xxx xxx xxx xxx
xxx xxx xxx xxx
16.2.3 As at 30 June 2009, trade receivables of Rupees __________ (2008 : Rupees _________ ) were
impaired and provided for. The ageing analysis of these trade receivables is as follows:
Upto 1 month xxx xxx xxx xxx

1 to 6 months xxx xxx xxx xxx
More than 6 months xxx xxx xxx xxx
xxx xxx xxx xxx

16.3 Current portion shown under current assets

xxx xxx xxx xxx
16.4 The fair values of trade and other receivables are as follows:

Sales tax recoverable xxx xxx xxx xxx
xxx xxx xxx xxx
17. INVENTORIES
Fuel stock including in transit amounting to Rupee _______ ( xxx xxx xxx xxx
2008: Rupees _____)
Stores and spare parts 17.1 xxx xxx xxx xxx
Work in process 17.2 xxx xxx xxx xxx
xxx xxx xxx xxx
2009 2008
17.1 Stores and spare parts including in transit amounting to Rupees 17.1.1 xxx xxx xxx xxx
____________ (2008: Rupees __________ )
Less: Provision for obsolescence xxx xxx xxx xxx
xxx xxx xxx xxx
Page 17 of 35
17.1.1 This includes a sum of Rupees __________ (2008: Rupees ___________ ) which represents the cost of
stores and spares not in possession of Pakistan Railways.
17.2 Work in process
Stores and spare parts in process xxx xxx xxx xxx

Concrete sleepers in process xxx xxx xxx xxx
Repair and maintenance in process - workshops xxx xxx xxx xxx
xxx xxx xxx xxx
18. CASH AND BANK BALANCES
Cash at bank (account XI), including remittances in transit of xxx xxx xxx xxx
Rupees ____________ (2008: Rupees _________)
Cash in hand xxx xxx xxx xxx
xxx xxx xxx xxx
19. REVENUE
Passengers xxx xxx xxx xxx xxx xxx
Goods xxx xxx xxx xxx xxx xxx
Others xxx xxx xxx xxx xxx xxx
20. COST OF SERVICES - OTHERS
Fuel consumed xxx xxx xxx xxx xxx xxx

Employee related expenses xxx xxx xxx xxx xxx xxx
Employees retirement benefits xxx xxx xxx xxx xxx xxx
Repair and maintenance xxx xxx xxx xxx xxx xxx
Utilities xxx xxx xxx xxx xxx xxx
Communication xxx xxx xxx xxx xxx xxx
Rent, rates and taxes xxx xxx xxx xxx xxx xxx
Depreciation 12.1.1 xxx xxx xxx xxx xxx xxx
Amortization xxx xxx xxx xxx xxx xxx
Printing and stationery xxx xxx xxx xxx xxx xxx
Others xxx xxx xxx xxx xxx xxx
2009 2008
21. ADMINISTRATIVE AND SELLING EXPENSES
Employee related expenses xxx xxx xxx xxx
Employees retirement benefits xxx xxx xxx xxx
Utilities xxx xxx xxx xxx
Repairs and maintenance xxx xxx xxx xxx
Rent, rates, electricity and telephone xxx xxx xxx xxx
Communication xxx xxx xxx xxx
Travelling xxx xxx xxx xxx
Stationery xxx xxx xxx xxx
Professional services xxx xxx xxx xxx
Page 18 of 35
Loans to deceased employees written off xxx xxx xxx xxx
Inventories written off xxx xxx xxx xxx
Provision for obsolete inventories xxx xxx xxx xxx
Provision for impairment of trade and other receivables 16.2.1 xxx xxx xxx xxx
Financial assistance to the families of deceased employees xxx xxx xxx xxx
Advertisement xxx xxx xxx xxx
Depreciation 12.1.1 xxx xxx xxx xxx
Amortization of intangible assets xxx xxx xxx xxx
xxx xxx xxx xxx
22. OTHER EXPENSES
Loss on disposal of property, plant and equipment xxx xxx xxx xxx
Exchange losses xxx xxx xxx xxx
Contribution to staff benevolent fund xxx xxx xxx xxx
xxx xxx xxx xxx
23. OTHER INCOME
Income from financial assets
Interest on loans and advances to employees xxx xxx xxx xxx
Income from assets other than financial assets
Net gain on disposal of property, plant and equipment xxx xxx xxx xxx
Others
Gain on deposit works / construction contracts xxx xxx xxx xxx
Recoveries of trade and other receivables written off xxx xxx xxx xxx
Sale of scrap xxx xxx xxx xxx
Miscellaneous xxx xxx xxx xxx
xxx xxx xxx xxx
24. FINANCE COSTS
Mark-up/ interest/ commitment charges on:
Long term borrowings xxx xxx xxx xxx
Short term borrowing xxx xxx xxx xxx
Interest on general provident fund scheme xxx xxx xxx xxx
Management fee xxx xxx xxx xxx
Exchange risk coverage fee xxx xxx xxx xxx
xxx xxx xxx xxx
25. It represents the grant from federal government to meet the operational short fall suffered by Pakistan
Railways in respect of providing services on non profitable trains and charging fare at lower rates
under Public Service Obligation (PSO) to facilitate general public and government departments.
Page 19 of 35
26. TRANSACTIONS WITH RELATED PARTIES
Relationship Nature of transactions
Subsidiary companies Services xxx xxx xxx xxx

Related parties Revenue xxx xxx xxx xxx
Purchase of inventories xxx xxx xxx xxx
Post employment benefit plans Contribution to employee funds xxx xxx xxx xxx
Key management compensation
Key management includes chairman, member finance, general managers, and other principals
officers. The compensation paid or payable to key management for employee services is shown
Pay and allowances xxx xxx xxx xxx

Others benefits xxx xxx xxx xxx
27. FINANCIAL RISK MANAGEMENT
27.1 Financial risk factors

Pakistan Railways' activities expose it to a variety of financial risks: market risk (including currency
risk, other price risk and interest rate risk), credit risk and liquidity risk. Pakistan Railways' overall risk
management programme focuses on the unpredictability of financial markets and seeks to minimise
potential adverse effects on the financial performance.
Risk management is carried out by the _Authority / Committee___. The Committee provides
principles for overall risk management, as well as policies covering specific areas such as currency
risk, other price risk, interest rate risk, credit risk and liquidity risk.
(a) Market risk
(i) Currency risk
Currency risk is the risk that the fair value or future cash flows of a financial instrument will
fluctuate because of changes in foreign exchange rates. Currency risk arises mainly from
future commercial transactions and payables that exist due to transactions in foreign
Pakistan Railways' exposure to currency risk arising from currency exposure to the US
Dollar (USD), Japanese Yen (Jy) on amounts payable to the suppliers and long term
financing is efficiently hedged. Pakistan Railways has obtained foreign currency loans from
various agencies and countries most of which are covered under the exchange risk coverage
by the Government of Pakistan. Under this arrangement, Pakistan Railways is to make
payment in Pak Rupees to Government of Pakistan for onward payment to the lender
according to amortization schedule. The exchange gain / loss on payments to suppliers is
b b P ki R il
The following significant exchange rates were applied during the year:
2009 2008
Rupees per US Dollar
Average rate 79.0007 63.0387

Reporting date rate 81.1000 68.0001
(ii) Other price risk
Other price risk represents the risk that the fair value or future cash flows of a financial
Page 20 of 35
instrument will fluctuate because of changes in market prices (other than those arising from
interest rate risk or currency risk), whether those changes are caused by factors specific to
the individual financial instrument or its issuer, or factors affecting all similar financial
instrument traded in the market. Pakistan Railways is not exposed to commodity and equity
price risk.
(iii) Interest rate risk
This represents the risk that the fair value or future cash flows of a financial instrument will
fluctuate because of changes in market interest rates.
Pakistan Railways has no long-term interest-bearing assets. Pakistan Railways' interest rate
risk arises from short term borrowing and long term financing. Borrowings obtained at
variable rates expose Pakistan Railways to cash flow interest rate risk.
At the statement of financial position date the interest rate profile of Pakistan Railways'
interest bearing financial instruments was:
2009 2008
Fixed rate instruments
Financial liabilities
Floating rate instruments
Financial liabilities
Short term borrowing xxx xxx xxx xxx
Fair value sensitivity analysis for fixed rate instruments
Pakistan Railways does not account for any fixed rate financial assets and liabilities at fair
value through profit or loss. Therefore, a change in interest rate at the statement of financial
position date would not affect profit or loss of Pakistan Railways.
Cash flow sensitivity analysis for variable rate instruments
If interest rates, at the year end date, fluctuates by 1% higher / lower with all other variables
held constant, profit / (loss) for the year would have been Rupees ________ lower / higher
(2008: Rupees _________ higher / lower) respectively, mainly as a result of higher / lower
interest expense on floating rate borrowings in the year ended 30 June 2009 and higher /
lower interest expense in the year ended 30 June 2008.This analysis is prepared assuming
the amounts of floating rate instruments outstanding at statement of financial dates were
outstanding for the whole year.
(b) Credit risk
Page 21 of 35
Credit risk represents the risk that one party to a financial instrument will cause a financial loss
for the other party by failing to discharge an obligation. The carrying amount of financial assets
represents the maximum credit exposure. The maximum exposure to credit risk at the reporting
date was as follows:
2009 2008
Trade and other receivables xxx xxx xxx xxx xxx xxx
Bank balances xxx xxx xxx xxx xxx xxx
The credit quality of financial assets that are neither past due nor impaired can be assessed by
reference to external credit ratings (If available) or to historical information about counterparty
default rate.
Due to the Pakistan Railways long standing business relationships with these counterparties and
after giving due consideration to their strong financial standing, management does not expect
non-performance by these counter parties on their obligations to Pakistan Railways. Accordingly
the credit risk is minimal.
(c) Liquidity risk
Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated
with financial liabilities.
Pakistan Railways' approach to managing liquidity is to ensure, as far as possible, that it will
always have sufficient liquidity to meet its liabilities when due, under both normal and stressed
conditions, without incurring unacceptable losses or risking damage to the Pakistan Railways
reputation. Inspite the fact that Pakistan Railways is in a negative working capital position,
management believes the liquidity risk to be low.
The table below analysis Pakistan Railways financial liabilities into relevant maturity groupings
based on the remaining period at statement of financial positions to the contractual maturity date.
The amounts disclosed in the table are the contractual undiscounted cash flows. Balances due
within 12 months equates to their carrying balances as the impact of discounting is not
i ifi t
Carrying Contractual Less than 1 Between 1 Over 5
Amount cash flows year and 5 years years
---------------------- (Rupees in thousand) ----------------------
30 June 2009
Long term borrowings xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Trade and other payables xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Short term borrowing xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Carrying Contractual Less than 1 Between 1 Over 5

Amount cash flows year and 5 years years
---------------------- (Rupees in thousand) ----------------------
30 June 2008
Long term borrowings xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Page 22 of 35
Trade and other payables xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Short term borrowing xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
The contractual cash flows relating to the above financial liabilities have been determined on the
basis of mark-up rates effective as at 30 June. The rates of mark up have been disclosed in
respective notes to the financial statements.
27.2 Fair values of financial assets and liabilities
The carrying values of all financial assets and liabilities reflected in financial statements
approximate their fair values. Fair value is determined on the basis of objective evidence at each
reporting date.
27.3 Financial instruments by categories
Loans and receivables

As at 30 June 2009
Assets as per statement of financial position
Trade and other receivables xxx xxx xxx
Cash and bank balances xxx xxx xxx
xxx xxx xxx
Financial liabilities at
amortized cost
Liabilities as per statement of financial position
Long term borrowings xxx xxx xxx
Security deposits xxx xxx xxx
Short term borrowing xxx xxx xxx
Trade and other payables xxx xxx xxx
xxx xxx xxx
Assets at fair
value
Loans and
through Total
receivables
profit and
loss
As at 30 June 2008
Assets as per statement of financial position
Trade and other receivables xxx xxx xxx xxx xxx xxx
Cash and bank balances xxx xxx xxx xxx xxx xxx
Financial liabilities at
amortized cost
Liabilities as per statement of financial position
Long term borrowings xxx xxx xxx
Security deposits xxx xxx xxx
Trade and other payables xxx xxx xxx
xxx xxx xxx
27.4 Capital risk management
Page 23 of 35
Pakistan Railways' objectives when managing capital are to safeguard Pakistan Railways' ability to
continue as a going concern in order to provide benefits for stakeholders and to maintain healthier
capital ratios in order to support its operations. Pakistan Railways' manages its capital structure and
makes adjustments to it, in the light of changes in economic conditions. To maintain or adjust the
capital structure, Pakistan Railways is support by Federal Government of Pakistan.
The gearing ratio as at year ended 30 June 2009 and 30 June 2008 is as follows:
Note 2009 2008

Debt xxx xxx xxx xxx

Equity xxx xxx xxx xxx
Total capital employed xxx xxx xxx xxx
Gearing ratio xxx xxx xxx xxx
28. DATE OF AUTHORIZATION FOR ISSUE
The financial statements were authorized for issue on ______________________________ by the

___________________ of Pakistan Railways.
29. EVENTS AFTER THE STATEMENT OF FINANCIAL POSITION DATE
There are no significant events after the date of statement of financial position that are to be adjusted
or required disclosure.
30. CORRESPONDING FIGURES
Corresponding figures have been rearranged or reclassified, wherever necessary, for the purpose of
comparison.
31. GENERAL
Figures have been rounded off to the nearest thousand of Rupees.
_________________________ _______________________________________________________
Page 24 of 35
APPENDIX XX
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Following are the accounting policies related to standalone (separate) financial

statements of Pakistan Railways:
Pakistan Railways and Its Operations
Pakistan Railways, a Federal Government department, is under the management and

control of Ministry of Railways, Government of Pakistan. It is mainly engaged in the
provision of rail transport services all over Pakistan. In addition, Pakistan Railways is
engaged in providing engineering and other allied services. The Headquarters of the
Pakistan Railways is situated at 18 - Empress Road, Lahore.
Statement of Compliance
These financial statements have been prepared in accordance with the requirements of
International Financial Reporting Standards (IFRSs) issued by International Accounting
Standards Board (IASB) as applicable in Pakistan.
Basis of Preparation
These financial statements have been prepared under the historical cost convention
except modified by recognition of operating fixed assets at assessed values (deemed
cost), certain employee benefits at present value and certain financial instruments
carried at their fair value.
These financial statements are presented in Pakistani Rupees which is the Pakistan
Railways' functional and presentation currency.
Critical Accounting Estimates and Judgements
The preparation of financial statements in conformity with the approved accounting

standards requires the use of certain critical accounting estimates. It also requires the
management to exercise its judgement in the process of applying the accounting
policies. Estimates and judgments are continually evaluated and are based on historical
experience, including expectation of future events that are believed to be reasonable
under the circumstances. The areas where various assumptions and estimates are
significant to the Pakistan Railways financial statements or where judgements were
exercised in application of accounting policies are as follows:
Depreciation and amortization of property, plant and equipment
In making estimates of the depreciation / amortization method, the management uses

the method which reflects the pattern in which economic benefits are expected to be
consumed by Pakistan Railways. The method applied is reviewed at each financial year
end and if there is a change in the expected pattern of consumption of the future
Page 25 of 35
APPENDIX XX
economic benefits embodied in the assets, the method is changed to reflect the
changed pattern. Such change is accounted for as change in accounting estimates in
accordance with IAS 8, "Accounting Policies, Changes in Accounting Estimates and
Errors".
Employee benefits
The cost of the defined benefit plans is determined using actuarial valuation. The
actuarial valuation involves making assumptions about discount rates, future salary
increases and mortality rates. Changes in these assumptions in future years may affect
the liability under these plans in those years.
Property, Plant and Equipment
Cost
Operating fixed assets are initially recognized at cost. Cost comprises of purchase price,
including import duties and non-refundable purchase taxes, after deducting trade
discounts and rebates and other costs directly attributable to bringing the asset to the
location and condition necessary for it to be capable of operating in the manner
intended by the management.
Subsequent to initial recognition, operating fixed assets are carried at assessed value
being their fair value at the date of revaluation less accumulated depreciation and
impairment losses, if any. Land and tunnels are not depreciated.
Subsequent costs are included in the asset's carrying amount or recognized as a

separate asset, as appropriate, only when it is probable that future economic benefits
associated with the item will flow to Pakistan Railways and the cost of the item can be
measured reliably. All other repair and maintenance costs are charged to income during
the period in which they are incurred.
Depreciation
Depreciation on property, plant and equipment is charged to income on the straight

line method so as to write off the depreciable amount of an asset over its estimated
useful life at the rates given in Note _______. Depreciable amount, useful life and
depreciation methods are reviewed and adjusted if appropriate, at the statement of
financial position date. Depreciation on addition is charged from the month the assets
are available for use while no depreciation is charged for the month in which an asset is
derecognized.
Derecognition
An item of property, plant and equipment is derecognized upon disposal or when no

future economic benefits are expected from its use or disposal. Any gain or loss arising
on derecognition of the asset (calculated as the difference between the net disposal
proceeds and carrying amount of the asset) is included in the income statement.
Page 26 of 35
APPENDIX XX
Impairment Test
Pakistan Railways assesses at each statement of financial position date whether there is
any indication that property, plant and equipment may be impaired. If such indication
exists, the carrying amounts of such assets are reviewed to assess whether they are
recorded in excess of their recoverable amount. Where carrying values exceed the
respective recoverable amount, assets are written down to their recoverable amounts
and the resulting impairment loss is recognized in the income statement for the year.
The recoverable amount is the higher of an asset's fair value less costs to sell and value
in use. Where an impairment loss is recognized, the depreciation charge is adjusted in
the future periods to allocate the asset's revised carrying amount over its estimated
useful life.
Capital Work In Progress (Assets Under Construction)
Capital work in progress (assets under construction), represents ongoing Public Sector
Development Programme (PSDP) projects / schemes, is stated at cost less any identified
impairment loss.
Investment Property
Property not held for own use or for sale in the ordinary course of business is classified
as investment property. The investment property of Pakistan Railways comprises land
and buildings and is valued using the cost method, i.e. cost less any accumulated
depreciation and any identified impairment loss.
Depreciation on buildings is charged to income on straight line method at the rate of 2

% per annum. Depreciation on additions to investment property is charged from the
month in which a property is acquired or capitalized while no depreciation is charged
for the month in which the property is disposed off.
Gains or losses on disposal or retirement of an investment property represented by the

difference between the sale proceeds and the carrying amount of the investment
property are recognized in the income statement in the period of the retirement or
disposal.
Investment by Government
Internal (Rupee) component of Public Sector Development Program (PSDP) grant by

Federal Government to Pakistan Railways is classified as Investment by Government
and is presented in equity.
Return on Investment by Government at the rate of 4% to 6.25% per annum is payable

by Pakistan Railways in case of its profitable operations.
Page 27 of 35
APPENDIX XX
Government Grants
Government grant received to meet the operational shortfall is recognized in income

statement in the period to which the grant relates. It is presented in the income
statement as Government grant to meet the operational shortfall.
Government grants received related to assets, including non-monetary grants at fair

value is credited to deferred credit. Amortization of deferred credit commences upon
capitalization of the related asset and is amortized over its estimated useful life.
Investments
Classification of an investment is made on the basis of intended purpose for holding

such investment. Management determines the appropriate classification of its
investments at the time of purchase.
Investments are initially measured at fair value plus transaction costs directly
attributable to acquisition, except for Investment at fair value through profit or loss
which is measured initially at fair value.
Pakistan Railways assesses at the end of each reporting period whether there is any
objective evidence that investments are impaired. If any such evidence exists, Pakistan
Railways applies the provisions of IAS 39 Financial Instruments: Recognition and
Measurement to all investments, except investments in subsidiaries and associates,
which are tested for impairment in accordance with the provisions of IAS 36
"impairment of Assets".
Investment in subsidiaries
Investments in subsidiaries are stated at cost less impairment loss, if any, in accordance
with the provision of IAS 27, Consolidated and Separate Financial Statements.
Investment at fair value through profit or loss
Investment, classified as held-for-trading and those designated as such, is included in

this category. Investments are classified as held for trading if these are acquired for the
purpose of selling in the short term. Gains or losses on investments held-for-trading are
recognized in the income statement.
Held-to-maturity
Investments with fixed or determinable payments and fixed maturity are classified as
held to maturity when Pakistan Railways has the positive intention and ability to hold to
maturity.
Investments intended to be held for an undefined period are not included in this
classification. Other long-term investments that are intended to be held to maturity are
subsequently measured at amortized cost. This cost is computed as the amount initially
Page 28 of 35
APPENDIX XX
recognized minus principal repayments, plus or minus the cumulative amortization,

using the effective interest method, of any difference between the initially recognized
amount and the maturity amount. For investments carried at amortized cost, gains and
losses are recognized in income statement when the investments are derecognized or
impaired, as well as through the amortization process.
Available-for-sale
Investments intended to be held for an indefinite period of time, which may be sold in
response to need for liquidity, or changes to interest rates or equity prices are classified
as available for sale. These are sub-categorized as under:
Quoted
After initial recognition, investments which are classified as available-for-sale are

measured at fair value. Gains or losses on available for sale investments are recognized
directly in equity until the investment is sold, derecognized or is determined to be
impaired, at which time the cumulative gain or loss previously reported in equity is
included in income statement. For investments, that are actively traded in organized
capital markets, fair value is determined by reference to stock exchange quoted market
bids at the close of business on the statement of financial position date.
Unquoted
Available for sale investments in unquoted equity instruments are carried at fair value
determined on the basis of appropriate valuation techniques as allowed by IAS 39
"Financial Instruments: Recognition and Measurement". However, if the range of
reasonable fair value estimates is significant and the probabilities of the various
estimates cannot be reasonably assessed, then these investments are stated at cost.
Intangible Assets
Expenditure incurred to acquire computer software is capitalized as intangible assets

and stated at cost less accumulated amortization and any identified impairment loss.
Intangible assets are amortized using the straight line method over the period of its
useful life.
Amortization on additions to intangible assets is charged from the month in which an

asset is acquired or capitalized while no amortization is charged for the month in which
the intangible asset is derecognized.
Pakistan Railways assesses at each statement of financial position date whether there is
any indication that intangible assets may be impaired. If such indication exists, the
carrying amounts of such assets are reviewed to assess whether they are recorded in
excess of their recoverable amounts. Where carrying values exceed the respective
recoverable amounts, assets are written down to their recoverable amounts and the
resulting impairment loss is recognized in the income statement for the year. The
recoverable amount is the higher of an asset's fair value less costs to sell and value in
Page 29 of 35
APPENDIX XX
use. Where an impairment loss is recognized, the amortization charge is adjusted in the
future periods to allocate the asset's revised carrying amount over its estimated useful
life.
Revenue
Revenue associated with the transportation services is recognized by reference to the

stage of completion of the transaction at the end of the reporting period. Revenue is
recognized in the period in which the services are provided.
Tickets sold in advance and cargo booked for which trains are scheduled after the year
end are reported as unearned revenue.
Dividend Income and Bonus Shares
Dividend income and entitlement of bonus shares are recognized when right to receive
such dividend and bonus shares is established.
Interest Income
Interest income is recognized on time proportion basis using the effective interest rate
method.
Income from Leases
Lease rentals are recorded in the income statement on time proportion basis over the
lease term of the arrangement.
Trade and Other Payable
Liabilities for trade and other amounts payable are initially recognized at fair value
which is normally the transaction cost.
Provisions
Provisions are recognized when Pakistan Railways has a present obligation (legal or
constructive) as a result of past event, if it is probable that an outflow of resources
embodying economic benefits will be required to settle the obligation and a reliable
estimate of the amount can be made. Provisions are reviewed at each statement of
financial position date and adjusted to reflect the current best estimate.
Impairment Of Assets
The carrying amounts of the assets are reviewed at each statement of financial position
date to determine whether there is any indication of impairment. If such indication
exists, the recoverable amount of such asset is estimated. An impairment loss is
recognized wherever the carrying amount of the asset exceeds its recoverable amount.
Impairment losses are recognized in the income statement. A previously recognized
Page 30 of 35
APPENDIX XX
impairment loss is reversed only if there has been a change in the estimates used to
determine the asset's recoverable amount since the last impairment loss was
recognized. If that is the case, the carrying amount of the asset is increased to its
recoverable amount. That increased amount cannot exceed the carrying amount that
would have been determined, net of depreciation, had no impairment loss been
recognized for the asset in prior years. Such reversal is recognized in the income
statement.
Inventories
Inventories comprise material and supplies to be consumed in operations and

construction works in progress. They are stated at the lower of cost and net realizable
value. Cost of inventories comprises all cost of purchase, costs of conversion and other
costs incurred in bringing them to their present location and condition. This includes
labour, material and attributable fixed and variable overhead costs.
Cost of inventories of items that are not ordinarily interchangeable and goods or
services produced and segregated for specific projects is assigned by using specific
identification of their individual costs. Cost of remaining inventories is assigned by
using the weighted average cost formula. Cost formulae are applied consistently to all
inventories having a similar nature and use to Pakistan Railways.
The carrying amount of inventories consumed is recognized as an expense unless made

part of other assets. The amount of any write-down of inventories to net realizable value
and loss relating to inventories is recognized as an expense in the year in which the
write-down or loss occurs. The amount of any reversal of any write-down of
inventories, arising from an increase in net realizable value, is recognized as a
reduction of the expense relating to the inventories in the year in which the reversal
occurs.
Inventories in transit are valued at cost comprising invoice value plus other charges
paid thereon.
Trade and Other Receivables
Trade and other receivables are carried at original invoice amount less provision for
impairment, if any.
Cash and Cash Equivalents
Cash and cash equivalents comprise cash in hand, cash at banks on current accounts
and other short term highly liquid instruments that are readily convertible into known
amounts of cash and which are subject to insignificant risk of changes in values.
Long Term Borrowings
Page 31 of 35
APPENDIX XX
All borrowings are initially recognized at the fair value less directly attributable
transaction costs. Difference between the fair value and the proceeds of borrowings is
recognized as income or expense in the income statement.
Subsequent to initial recognition, borrowings are measured at amortized cost using the
effective interest rate method.
Gains and losses are recognized in the income statement when the liabilities are
derecognized as well as through the amortization process.
Foreign Currency Transactions and Balances
Foreign currency transactions are translated into the functional currency using the
exchange rates prevailing at the date of the transactions. Foreign exchange gains and
losses resulting from the settlement of such transactions and from the translation at year
end exchange rates of monetary assets and liabilities denominated in foreign currency
are recognized in the income statement.
Foreign exchange gains and losses that relate to borrowings and cash and cash
equivalents are presented in the income statement within other income or expenses.
All other foreign exchange gains and losses are presented in the statement of
comprehensive income.
Exchange risk fee are presented in the income statement within finance cost.
Financial Instruments
Financial instruments comprise long term loans, trade debts, loans and receivables,
cash and bank balances, borrowings and trade and other payables.
Financial assets and liabilities are initially recognized at fair value at the time the
Pakistan Railways becomes a party to the contractual provisions of the instruments.
The particular measurement methods adopted are disclosed in the individual policy
statements associated with each item.
Financial assets are derecognized when Pakistan Railways loses control of the
contractual rights that comprise the financial asset. Pakistan Railways loses such control
if it realizes the rights to benefits specified in contract, the rights expire or the Pakistan
Railways surrenders those rights. Financial liabilities are derecognized when the
obligation specified in the contract is discharged, cancelled or expired. Any gain or loss
on subsequent measurement and derecognition is charged to income statement for the
year.
Off Setting
Financial assets and liabilities are offset and net amount is reported in the financial
statements when there is a legally enforceable right to setoff and Pakistan Railways
Page 32 of 35
APPENDIX XX
intends either to settle on a net basis or to realize the asset and settle the liabilities
simultaneously.
Construction Contracts
Contract costs are recognized when incurred.
When the outcome of a construction contract can be estimated reliably and it is

probable that the contract will be profitable, contract revenue is recognized over the
period of the contract. When it is probable that total contract costs will exceed total
contract revenue, the expected loss is recognized as an expense immediately.
When the outcome of a construction contract cannot be estimated reliably, contract

revenue is recognized only to the extent of contract costs incurred that are likely to be
recoverable.
Pakistan Railways uses the percentage of completion method" to determine the

appropriate amount to recognize in a given period. The stage of completion is
measured by reference to the contract costs incurred up to the statement of financial
position date as a percentage of total estimated costs for each contract.
Borrowing Cost
Borrowing costs that are directly attributable to the qualifying assets are capitalized as a
part of the cost of that asset upto the date of commissioning of the related assets. All
other borrowing costs are recognized as expense in the period in which these are
incurred.
Employee Benefits
The main features of the funds and schemes operated by Pakistan Railways for its
employees are as follows:
Welfare fund
Pakistan Railways established Welfare Fund in the year 1969 and is governed by The
West Pakistan Railways Servants Welfare Fund (Amendment) Ordinance, 1984.
Contributions are deducted from the salaries of employees according to the approved
rates, except for the contributions of employees having pay scales BS-1 to BS-15, which
are borne by the Pakistan Railways and paid in the fund. These contributions are
recognized as an expense in the income statement as and when incurred.
The funds collected / deducted are utilized for meeting the expenses on arrangements
made with an insurance company for the group insurance of Pakistan Railways
employees. Any sum remaining is utilized for benefits of employees and their families
by the fund.
Benevolent fund
Page 33 of 35
APPENDIX XX
Pakistan Railways established Benevolent Fund effect from 01 July 1969, and is
governed by The West Pakistan Servants Benevolent Fund Ordinance, 1969. The
fund is established for the benefit of the invalidated as well as for the bereaved of the
deceased Pakistan Railways employees. The liability of Pakistan Railways is limited to
the extent of deductions made from pay according to approved rates and to pay them
into the fund. Pakistan Railways contribution to the benevolent fund, if any, is
recognized as expenses in the income statement as and when incurred.
General provident fund scheme
General provident fund scheme was established under the Provident Fund Act, 1925.
Subscription to the fund is compulsory for all Federal Government employees having
rendered service for more than two years. The monthly subscription is made by
deduction from pay at uniform rates based on basic pay scale with effect from 1 July
1987. It is non contributory unfunded scheme. Interest on balance payable is
calculated at the rates notified by the Government of Pakistan.
Staff benefit scheme
Staff benefit is an unfunded scheme established for the welfare of distressed workers,
orphans, widows, Hafiz-e-Quran, needy and poor employees. The funds are allocated
through the annual budget of Pakistan Railways by the Ministry of Railways. No
contributions are received from employees. The provision for the staff benefit scheme is
recognized in the period on receipt of budget from Ministry of Railways.
Post Retirement Defined Benefits Plans
Pension
An unfunded pension scheme was introduced by the Federal Government vide Ministry
of Finance office memorandum No. (4) F.12 (2)-R.1/53 dated 24 March 1954. The
scheme was adopted by Pakistan Railways subsequent to year 1966 and payment is
governed by the rules contained in the Pakistan Railways Establishment Code volume II.
Leave encashment
Pakistan Railways has provided Leave Encashment option to its employees. A total of
48 days leave per year (4 days per month) are allotted to each employee as Earned
Leaves. Un-availed leaves can be accumulated with no maximum limits. The
employees have an option to avail the accumulated leaves as Leave Preparatory to
Retirement (LPR). However, encashment is allowed upto maximum of 180 days leave
pay.
Post retirement medical facility
Page 34 of 35
APPENDIX XX
Pakistan Railways has established its own medical set up comprising of hospitals,
dispensaries and qualified doctors to provide free medical treatment to its retired
employees and their dependants. Under exceptional cases reimbursement of medical
treatment is also allowed.
Post retirement travel facility
Pakistan Railways provides free / concessional travelling facility to its retired employees
and their family members. The entitlement of free travelling facility is determined by the
Pakistan Railways administration as amended from time to time.
Provisions are made annually to cover obligation under the defined benefits schemes,
by way of a charge to the income statement, calculated in accordance with the
actuarial valuation under the projected unit credit method. Actuarial valuations of these
schemes are carried out at regular intervals. The latest actuarial valuations of the above
schemes were carried out as on 30 June 2009, using the Projected Unit Credit
Method. Actuarial gains / losses are recognized in the statement of comprehensive
income in the period of occurrence.
Segment Reporting
Operating segments are reported in a manner consistent with the internal reporting
provided to the chief operating decision-maker. The chief operating decision-maker,
who is responsible for allocating resources and assessing performance of the operating
segments, has been identified as the senior management that makes strategic decisions.
Page 35 of 35
APPENDIX XXI
MONTHLY CIVIL ACCOUNTS OF PAKISTAN RAILWAYS
INDEX
DESCRIPTION PAGE NO.
REVENUE & EXPENDITURE STATEMENT 1
PUBLIC ACCOUNT (OBJECT ELEMENT F & G) 3
CASH FLOW STATEMENT 4
CONSOLIDATED EXPENDITURE STATEMENT 5
GRANT-EXPENDITURE ANALYSIS 6
PROGRAM REPORT 7
REVENUE STATEMENT 8
APPENDIX XXI
PAKISTAN RAILWAYS
CIVIL ACCOUNTS
REVENUE AND EXPENDITURE STATEMENT FOR THE MONTH OF ____________
( In Unit of Rupees)
Minor Head of Accounts CURRENT YEAR PREVIOUS YEAR
Variance Variance
Code Description This Month To Date Budget This Month To Date Budget
% %
NON TAX RECEIPTS
TOTAL NON TAX RECEIPTS (A)
EXPENDITURE MET FROM REVENUE
CURRENT
DEVELOPMENT
TOTAL EXPENDITURE MET FROM REVENUE (B)
EXPENDITURE MET FROM CAPITAL
TOTAL EXPENDITURE MET FROM CAPITAL ( C )
TOTAL EXPENDITURES (B+C)
Page 1 of 8
APPENDIX XXI
PAKISTAN RAILWAYS
CIVIL ACCOUNTS
REVENUE AND EXPENDITURE STATEMENT FOR THE MONTH OF ____________
( In Unit of Rupees)
Minor Head of Accounts CURRENT YEAR PREVIOUS YEAR
Variance Variance
Code Description This Month To Date Budget This Month To Date Budget
% %
SURPLUS / DEFICIT (D) = A - (B+C)
CAPITAL RECEIPTS
PUBLIC DEBT
DOMESTIC DEBT
TOTAL CAPITAL RECEIPTS(E)
NET SURPLUS / DEFICIT (D-E)
Add / Less Net Public Account

CASH AND BANKS AT THE BEGINNING OF THE MONTH
CASH AND BANKS AT THE END OF THE MONTH
Page 2 of 8
APPENDIX XXI
PAKISTAN RAILWAYS
PUBLIC ACCOUNT (OBJECT ELEMENT 'F' & 'G') AS ON _________________
Detailed Head of Account During the Period

Opening Closing
Comments
Code Description Balance Payments Receipts Net Movement Balance
Total
Page 3 of 8
APPENDIX XXI
PAKISTAN RAILWAYS
STATEMENT OF CASH FLOWS FOR THE MONTH OF __________________
Note Current Month Previous Month

( Rupees in thousand)
CASH FLOWS FROM OPERATING ACTIVITIES
Non Tax Receipts xxx xxx xxx xxx

Operations - Payments xxx xxx xxx xxx
Cash generated from (used in) operations xxx xxx xxx xxx
Servicing of Debt xxx xxx xxx xxx
Transfers xxx xxx xxx xxx
Net cash from / (used in) operating activities xxx xxx xxx xxx
CASH FLOWS FROM INVESTING ACTIVITIES

Capital expenditure on property, plant and equipment xxx xxx xxx xxx
Capital expenditure on intangible assets xxx xxx xxx xxx
Proceeds from sale of property, plant and equipment xxx xxx xxx xxx
Dividend from subsidiaries xxx xxx xxx xxx
Payment of Loans and Advances xxx xxx xxx xxx
Net cash used in investing activities xxx xxx xxx xxx
CASH FLOWS FROM FINANCING ACTIVITIES

Receipt of Foreign Debt xxx xxx xxx xxx
Domestic Floating Debt - Net xxx xxx xxx xxx
Principal Repayment of Debt xxx xxx xxx xxx
Net receipt / (payment) of public accounts xxx xxx xxx xxx
Net cash used in financing activities xxx xxx xxx xxx
Net decrease in cash and cash equivalents xxx xxx xxx xxx
Cash and cash equivalents at the beginning of the year xxx xxx xxx xxx
Cash and cash equivalents at the end of the year xxx xxx xxx xxx
Page 4 of 8
APPENDIX XXI
PAKISTAN RAILWAYS
Consolidated Fund Payments Detailed level
Object Description Rs. In Million
A01101 Basic pay XXXX

A01102 Personal pay XXXX
TOTAL: XXXX
Page 5 of 8
PAKISTAN RAILWAYS APPENDIX XXI
CIVIL ACCOUNTS FOR THE MONTH OF ____________
EXPENDITURE STATEMENT - CONSOLIDATED FUND
GRANT EXPENDITURE ANALYSIS
Grant No. XXX
FUNCTION
Economic Function
Minor Function
Detailed Function
Division/Department
( In Rupees)
Detailed Head of Accounts CURRENT YEAR PREVIOUS YEAR
Up To Previous Balance (1- Up To Previous

Code Description Grant For The Month To Date Grant For The Month To Date Balance
Month 4) Month
1 2 3 4 5
Cost Centre xxxxx
Page 6 of 8
PAKISTAN RAILWAYS APPENDIX XXI
PROGRAM REPORT (PSDP PROJECTS)
FOR THE MONTH OF ____________
( In Unit of Rupees )
Allocation for the Month Actual Expenditure for the Month Expenditure as Compared with Final Grant / Allocation Excess / (Saving)
Internal Internal Foreign Loan Internal Total
Sr. Name, Location & Status of the Foreign Loan
Local Currency Foreign Exchange Foreign
No. Scheme / Project Total Local Foreign Total Local Foreign
Residual / Residual / Residual / Loan Amount % % % Amount %
Original Final Original Supplementary Final Original Supplementary Final Currency Exchange Currency Exchange
Modification Modification Modification
Capital
Total - Capital
Replacement
Total - Replacement
Total (Railways)
Page 7 of 8
APPENDIX XXI
PAKISTAN RAILWAYS
CIVIL ACCOUNTS FOR THE MONTH OF ______________
REVENUE STATEMENT - CONSOLIDATED FUND
Detailed Head of Accounts CURRENT YEAR PREVIOUS YEAR

VARIANCE
Up To Previous Up To Previous
Code Description For The Month Progressive For The Month Progressive
Month Month
Rupees Rupees Rupees Rupees Rupees Rupees %
C03591 Railway Revenue Receipts
Total
Page 8 of 8

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PAKISTAN RAILWAYS

PAKISTAN RAILWAYS CODE FOR THE

Riaz Ahmad & Company

2. This code is divided into two parts. Part I contains:

Departmental regulations, bills, internal check, establishment charges, inspection of

5. Contributions made by Messrs Saeed Akhtar, General Manager Operations,

Islamabad, M.S. Idrees Tarar

00-00-2012 Member Finance

1. Index Letters for Codes

S for the Stores Department.

INTERNAL CHECK III

CHECK OF ESTABLISHMENT CHARGES-GENERAL IV

CHECK OF ESTABLISHMENT CHARGES-GAZETTED STAFF V

CHECK OF ESTABLISHMENT CHARGES-NON GAZETTED STAFF VI

INSPECTION OF EXECUTIVE OFFICES VII

COMMUNICATIONS FROM AUDIT AND ACTION THEREON VIII

CASH AND PAY DEPARTMENT IX

STRUCTURE OF RAILWAY ACCOUNTS X

COMPILATION OF RAILWAY ACCOUNTS XI

ANNUAL ACCOUNTS AND RETURNS XII

GENERAL PROVIDENT FUND ACCOUNTS XIII

REMITTANCE TRANSACTIONS XIV

REMITTANCE TRANSACTION-ENGLAND XV (Deleted)

CONTROL ACCOUNTS XIV

SECURITY DEPOSITS XVII

DUTIES AND RESPONSIBILITIES OF ADDITIONAL GENERAL MANAGER- II

DIRECTORATE OF FINANCIAL INFORMATION SYSTEM / MANAGEMENT III

DUTIES AND RESPONSIBILITIES OF CHIEF COST ACCOUNTS OFFICER IV

DUTIES AND RESPONSIBILITIES OF FINANCIAL ADVISOR AND CHIEF V

DUTIES AND RESPONSIBILITIES OF FINANCE AND BUDGET DIRECTORATE VI

FINANCIAL POWERS DELEGATED TO THE MINISTRY AND THE HEADS OF VII

AUDITOR GENERAL'S (FUNCTIONS, POWERS AND TERMS AND VIII

CIVIL SERVANTS (APPOINTMENT, PROMOTION AND TRANSFER) RULES, IX

RULES FOR EXAMINATION QUALIFYING FOR PROMOTION TO THE RANK X

CIVIL SERVANTS (SENIORITY) RULES, 1993 XI

INSPECTION OF REGISTERS MAINTAINED IN ACCOUNTS OFFICE BY AN XII

PERIODS FOR WHICH RECORDS IN ACCOUNTS OFFICES ARE TO BE XIII

REVISED LEAVE RULES, 1980 XIV

CHART OF ACCOUNTS XVI

RULES REGULATING THE EXHIBITION OF RECOVERIES OF EXPENDITURE IN XVII

RULES RELATING TO INTER-DEPARTMENTAL TRANSFERS XVIII

ACCOUNT HEADS FOR FEDERAL GOVERNMENT REPORTING XIX

ANNUAL FINANCIAL STATEMENTS OF PAKISTAN RAILWAYS AS PER IFRS XX

MONTHLY CIVIL ACCOUNTS OF PAKISTAN RAILWAYS XXI

DESCRIPTION PAGE NO. PARA NO.

ORGANIZATION FUNCTIONS OF THE ACCOUNTS 1.1 101

OFFICERS OF THE ACCOUNTS DEPARTMENT 1.1 1.2 102 102B

SUBORDINATE ESTABLISHMENT OF THE ACCOUNTS 1.2 103

DUTIES OF ACCOUNTS OFFICERS 1.3 106 108

ACCOUNTS OFFICERS AND THE EXECUTIVE 1.3 1.5 109 111

FINANCIAL ADVISOR AND CHIEF ACCOUNTS 1.5 112

STATUTORY AUDIT 1.5 1.6 113 114

RESPONSIBILITY OF THE DIRECTOR GENERAL AUDIT, 1.6 116

OBJECT OF STATUTORY AUDIT 1.6 117

DISPOSAL OF AUDIT OBJECTIONS 1.6 1.7 118

RECRUITMENT RULES AND SERVICE CONDITIONS OF 1.7 118A

GAZETTED STAFF 1.7 119

APPOINTMENT, PROMOTION AND LEAVE 1.7 1.8 121

RECRUITMENT IN THE OFFICE OF FINANCIAL ADVISER 1.8 122

DESCRIPTION PAGE NO. PARA NO.

RECRUITMENT OF STAFF FROM OTHER OFFICES 1.8 1.9 123

APPOINTMENT TO THE RANK OF STOCK-VERIFIERS 1.9 125

PROMOTION TO THE GRADE OF ASSISTANT 1.9 126 127