S.No.

Particulars
1 Rule 77 (ii) CTR Provides that All monetary transactions should be entered in the cash book as
soon as they occur and attested by the head of the office in token of check. (iii) The cash book
should be closed regularly and completely checked by the head of the office. (iv) At the end of
each month the head of the office should verify the cash balance and record a signed and dated
certificate to the effect.

According to FTR-77,(i) Govt. receipt should be entered into the cashbook. (ii) All monetary
transactions should be entered and attested by the head of the office. (iii) Cash book should be
closed regularly and totaling verified by the head of the office or other authorized persons, but
not by the writer of the cash book.
2 Para 10 of GFR vol-1 provides that every government officer shall exercise the same vigilance
in respect of expenditure incurred from public money, as a person of ordinary prudence would
exercise in respect of expenditure of his own money.
3 Para 20 read with Para 23 of GFR vil-1 provide that every public officer is personally
responsible for any loss sustained by government through fraud or negligence on his part or on
the part of his subordinate officer.
4 Para-28 of GFR Vol-1 provides that no amount due to Government should be left outstanding
without sufficient reason.
According to para-28 (2) of FTR Vol-I, a Govt: officer supplied with funds for expenditure shall
be responsible for such funds until an account of them has been rendered to the satisfaction of
the audit.
5 Para 17 of GFR vol-1 provides that no such information nor any book or other documents to
which the Auditor General has statutory right of access may be withheld from the Director
General Audit.
6 According to Finance Department Notification, house rent allowance is not admissible to the
officers having designated accommodation whether the officer has occupied the
accommodation or otherwise.
According to Rule 45 of FR and Finance Department Notification No. FD(SR-II)2-1/78 dated
30-08-1978.
According to Finance Department Notification, house rent allowance is not admissible to the
officers having designated accommodation whether the officer has occupied the
accommodation or otherwise.
7 According to Para-20 of GFR Vol-I, Whenever any case of lass, defalcation or embezzlement
is discovered, the head of office should immediately report to his immediate superior as well as
to Audit even if the party concerned has made the loss good
8 According to FR, the DDO/Principal should certify the pay bills of the official read with the
treasury rules.
9 According to the Para-13 of GFR VOL-1 that every controlling officer must satisfy himself not
only that adequate provision exist within the department organization for systematic internal
checks calculated to prevent and detect errors and irregularities in the financial proceedings of
its subordinate officer and to guard against waste and loss of public money and store.
10 SR-12 requires that unless the President of Pakistan with special order or otherwise, direct, 1/3
of the remuneration on services rendered in excess of Rs 5000 in a year paid to Government
servant shall be credited in general revenue.

According to SN 15-ii (General Instructions) of the policy, remuneration will not be allowed to
be staff for availing any kind of leave more than two days in a month.

No government servant may under take work for a state or private or public body or private
person or accept a fee/pay therefore without the sanction of competent authority. Unless the
governor by special order otherwise direct 1/3 of any fee received shall be credited to general
revenues according to the supplementary Rules, 11 & 12.
11 GFR 9 provides that no authority may incur any expenditure or other into any liability involving
expenditure from public funds until the expenditure has been sanctioned by general or special
orders of the President or any authority to which power has been delegated in this behalf and
the expenditure has been provided for in the authorized grants and appropriations for the year.
12 GFR 15 provides that every officer whose duty it is to prepare and render accounts or return in
respect of public money or stores is personally responsible for their completeness and strict
accuracy and their dispatch within the prescribed date.
13 Para-95 of GFR Volume-I requires that all anticipated savings should be surrendered to
Government immediately they are foreseen.
14 According to para-26 of GFR-Vol-1, it is the duty of the department t to see that all sum due to
Govt: are regularly & promptly assessed and duly credited in the public accounts and no amount
should be left outstanding and the amount need to be compare with the statement of treasury.
15 Collectorate of Sales Tax letter No.ST(Tech)31/98/8089 dated 06-10-1999 provides that the
purchases must be made on proper sales tax invoices. The purchasing officer may also confirm
the credits of sales tax charges on supplies so made from sales tax record as well as monthly
tax-return-cum-payment challan duly signed by the sales tax department for the particular
supply.
16 According to Para 148 of GFR Vol I read with rule 379 FTR, all material received should be
examined, counted, measured or weighed as the case may be taken in charge by a responsible
officer who should see that the quantities are correct and their quantities good, and record a
certificate to the effect that materials are actually received and recorded in appropriate stock
register. The payment for the supply is not permissible unless the stores have been received
and surveyed.
17 Disbursing Officer may not on his own authority authorize any payment in excess of the funds
placed at his disposal according to Paras 88 & 106 of GFR Vol-I.
18 Para 167 of GFR Vol-I provide that stores which are reported to be obsolete surplus or
unserviceable may be disposed of by such or otherwise under the orders of authority competent
to sanction the writing off of a loss caused by deficiencies and depreciation equivalent to their
values.
19 According to Para-11 of GFR, each head of the department is responsible for enforcing financial
order strict economy at every step and observing all relevant financial rules and regulations both
by his own office and by subordinate disbursing officers.
20 According to article 6(A), 22(A) and 53 of schedule-I of the Finance Act 2007 circulated vide
Government of KPK BOR (stamp wing) No. 14792-14801/AS(S) 3/240 C-II dated 20.7.2007,
one rupee for every Rs. 100/- or part thereof the amount of the contract has been imposed on
procured store and materials.
21 According to Government of Pakistan Minister of Education Department of Libraries
notification No.F. 5-3/2010-P&R dated 12.04.2010 and even No. Dated 12.04.2011 the book
seller will give the following certificate;
“Certified that the prices charged are correct. If any discrepancy at any stage is found, we
undertake to refund the excess payment made to us. It is further certified that the publication
listed in the bill are original authorized editions/reprint and not pirated ones, it is further certified
that the titles supplied are not remainders” and will offer 20% discount on the books.
22 According to Para-144(R-24 A-9) of GFR, inviting tenders for procurement of store exceeding
Rs. 40,000/- should be made in order to achieve economic rates in the public interest.
23 According to Para-6 of GFR, a Government officer receives in his official capacity moneys
which are not Government dues of the deposit of which in custody of Government has not
authorized by Government, he must open an account with National Bank of Pakistan for their
deposit. The Government officer receiving such money is personally responsible for seeing that
they are disbursed in strict conformity with the rules, regulations or order Governing the fund
to which the money appertain, that a precise record of all transactions in a form complying with
the regulation of the fund concerned and that the accounts subjected to proper audit check.
24 According to Para-149 of GFR, when material are issued from stock for departmental use, the
in charge of the store should see that an indent in the prescribed form has been made by a
properly authorized person, examine it carefully with reference to the orders for the issued of
store and sign it.
Para-154 of GFR, Provide that an inventory of the dead stock should be mentioned.
Paras 154 and 159 of GFR Vol-I provide that an inventory of dead stock should be maintained
in all government offices showing the number of items received, the number of items disposed
off and the balance in hand for each kind of article. A physical verification of all stores should
be made at least once in every year.
25 As per Government rules. Conveyance allowance is not admissible during leave/vacation,