PREFACE

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

I. General Principles and Methods of Accounts.
II. Treasury Accounts.
III. Departmental Accounts.
IV. Accounts kept in Account Offices.
2) Volume I of the Code, besides describing the functions of the Auditor
General of India in relation to Government Accounts and the general
outlines of the system of these accounts, sets out the main directions issued
by the Auditor-General of India with the approval of the Governor-General in
pursuance of Section 168 of the Government of India Act, 1935. The list of
Major and Minor Heads of Account of Central and Provincial Receipts and
Disbursements, which for the sake of convenience has been printed
separately, forms an appendix to this Volume. The instructions contained in
this list and the directions contained in this volume should, unless the
contrary intention has been expressed, be considered as mandatory and
binding on all concerned. Chapter 2 of this volume while being descriptive of
the accounting arrangements must be considered as prescribing a system
of accounts the detailed directions concerning which are contained in the
subsequent volumes of this Code. The Incidence Rules which are included
in this volume (Appendix 3) based as they are on arrangements made
between the different Governments by mutual agreement, do not fall strictly
within the scope of the directions under Section 168 of the Act. It has been
recognised, however, that once any arrangement of this nature has been
accepted by the Governments concerned it forms the basis of the proper
accounting for the transactions to which it relates. It will not, therefore, be
possible to make any modifications in such an arrangement without
considering the consequential changes in the accounting arrangements. No
Incidence Rule included in this volume can thus be modified without the
concurrence of the Auditor-General cum Governor-General.
3) Volume II of the Code contains the directions of the Auditor-General of India
relating to the initial accounts kept by Treasuries and the form in which
accounts are rendered by them to the Audit and Account Offices under his
control. Similarly, Volume III contains the Auditor-General's directions
regarding the initial and subsidiary accounts kept by Public Works and
Forest Department officers and the accounts submitted by these officers to
Audit and Account Offices. It has been held that Section 168 of the
Government of India Act, 1935 confers on the Auditor-General own
Governor-General full power to issue directions regarding the form in which
the initial and subsidiary accounts in any department of the Central or a
Provincial Government should, be kept and such power is obviously
necessary in order to enable the Auditor-General to discharge his
responsibility for keeping the accounts of the Central and Provincial
Governments under paragraph 11 (1] of the Government of India (Audit and
 Accounts) Order, 1936. Explicit provision has, nevertheless, been made in
the Initial and Subsidiary Accounts Rules made by the Governor-General
under paragraph 11 (3) of this Order conferring on the Auditor-General the
power to prescribe the form in which initial accounts should be kept and the
form in which such accounts as well as subsidiary accounts should be
rendered to the Audit and Account Offices under his control. The power
vested in the Auditor-General cum Governor-General in Section 168 of the
Act has been utilised initially for issuing the directions contained in Volumes
II and III of the Code, but any amendments or modifications of detail to
these directions which may be necessary because of any changes made in
the general accounts or for other reasons will be authorised by the Auditor-
General by virtue of the power conferred upon him by the Initial and
Subsidiary Accounts Rules. On practical grounds, directions relating to the
initial and subsidiary accounts kept by the officers of the Defence and
Railway Departments have been excluded from Volume III of the Code. In
regard to these accounts, the Auditor-General will adopt the convention that
the forms determined by the departmental accounting authorities should be
taken to have been duly prescribed if they are not questioned by the
Auditor-General cum Governor-General. In the case of the Posts and
Telegraphs Department and other technical departments, however, whose
accounts are not settled through the treasury accounts, the forms of
classified account in which Departmental offices will render accounts to the
Audit and Account Office and the forms of any initial or subsidiary accounts
on which the accounts so rendered are based have been left to be
determined by the Accountant-General concerned subject to the general
control of the Auditor-General cum Governor-General. These forms and the
instructions relating to them will have to be included in the local account
manuals or in the manuals or departmental regulations relating to the
departments concerned.
Amendments to the directions and instructions in this Code can be made only by
the Auditor-General of India with the approval, where necessary, of the Governor-
General, and the Auditor-Genet al will welcome any suggestions for amendment that are
made for his consideration by Governments and Account Officers.
E. BURDON,
Auditor General of India
NEW DEHLI;
 CONTENTS.

Definitions PAGE 1
ARTICLES

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

Accounts.

Auditor General's power! under the Government of India Act, 1935, as

adapted by the Pakistan (Provisional Constitution,) Order, 1947 and the 1
Audit and Accounts Order

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

Appropriation Accounts 5

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

Public Accounts of the Central and Provincial Governments 7

Account of the Central and Provincial Governments with the Bank 9

Transactions of other Governments in Provincial Treasuries 13

Provincial transactions in Central Treasuries 14

General outlines of the System of Accounts 15

Accounts between diff rent Account Circles 16

Annual Finance Accounts of the Central and Provincial Governments 17

The Combined Finance and Revenue Accounts of the Central and

18
Provincial Governments in Pakistan
Pro forma Accounts 19

Journal and Ledger 20

CHAPTER 3.—General Principles and Methods of Accounts.

General—

Period of Accounts 21

Cash basis of Accounts 22

Currency in which Accounts are kept 23

Form of Accounts—

Main divisions of Accounts 24

Major, Minor and detailed heads 26

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

Classification of transactions in Accounts—

General limitations 29

General principles of classification 30

Important General orders governing classification—

Pay and allowances (other than travelling allowances) of Government

31
servants

Travelling Allowances 32

Expenditure on Civil Works 33

Contributions made by or to Government 34

Refunds of Revenue 35

Classification of transactions under " Advances Repayable " 36

Classification of transactions under " Suspense " 37

Important special orders governing the classification of certain

individual transactions—
Cost of acquisition of land 38

Sale proceeds of Government land and buildings 39

Municipal rates and taxes 40

Cost of Survey of Pakistan and other Scientific Parties accompanying a

41
military expedition

General methods of Accounting—

Accounting for transactions pertaining to more than one major head of

42
account

Record of capital expenditure in accounts 43

Accounting for transactions relating to "Excluded and Partially

44
Excluded Areas

Accounting for losses 46

Exhibition of recoveries in Government Accounts 47

Accounting for recoveries of overpayments 48

Accounts of commercial undertakings 49

Working Expense's of Commercial Departments 50

Transactions with other Governments and account circles 51

Rectification of misclassifications 52

Writes-off from balanced heads to ' Government' 53

Accounts to work from balance to balance 54

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

CHAPTER 4.—Directions regulating Inter-Departmental transfers.

Introductory 55

Adjustments between Governments 56

Adjustments with outside bodies 58

Inter-departmental adjustments 59
General 68

List of Commercial departments and undertakings—Annexure.

CHAPTER 5.—Directions regulating the exhibition of Recoveries of

expenditure in Government Accounts.

Introductory 72

Recoveries from private persons or bodies, Pakistan States and

73
Governments outside Pakistan

Recoveries by one Government from another 74

Recoveries by one department from another department of the same

75
Government

Receipts and recoveries on Capital Account 76

Settlement of doubts or disputes 77

CHAPTER 6.—Directions regulating the exhibition of Losses in

Government Accounts.

Introductory 79

Receipts 80

Buildings, land, stores and equipment 81

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

Irregular or unusual payments 83

Inevitable losses 84

Exhibition of Losses in Appropriation Accounts 85

APPENDICES.

1. The Initial and Subsidiary Accounts Rules 33

2. List, of Major and Minor Heads of Account of Central and Provincial Printed
Receipt and Disbursements separately
3. Principles and Rules regulating the distribution of certain charges and
receipts between Governments—

A.—Introductory.

B.—Pay, Allowances, Pensions, etc.

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

II. Incidence of Leave Salaries 38

III. Incidence of cost of Passages 40

IV. Incidence of Pensions 41

V. Incidence of charges for Bonus in respect of Government servants

who are employed on Bonus terms and who serve under more than one 49
Government

VI. Incidence of Government contribution to Indian Civil Service Family

49
Pensions

VII. Incidence of Government contribution to the Indian Civil Service

49
(Non-European Members) Provident Fund

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

50
Officers

C.—Other Charges.

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

IX. Incidence of Grants of Land and Alienations 50

X. Incidence of the cost of Police functions on Railways including the

51
cost of protecting Railway Bridges

XI. Incidence of the cost of (1) Forest Surveys carried out by the Survey
51
of Pakistan and (2) Forest maps prepared by that Department

XII. Incidence of the cost of Maintenance and Demarcation of

51
Boundaries and of Settlement of Boundary Disputes

D.—Receipts.

XIII. Incidence of Leave Salary and Pension Contributions recovered in 52

respect
of Government servants lent on Foreign Service
 ACCOUNT CODE
VOLUME I
GENERAL PRINCIPLES AND METHODS OF ACCOUNTS
DEFINITIONS
In this volume, unless the context otherwise requires, the following expressions
have the meanings hereby respectively assigned to them—that is to say :—
" Accountant General " means the head of an office of Accounts subordinate to the
Auditor General of Pakistan whether known as Accountant General, Comptroller or by
any other designation. " Provincial Accountant General " means an Accountant General
who keeps the accounts of a Province.
" Auditor General " means the Auditor General of Pakistan.
" Civil Account Officer " means an Account Officer subordinate to the Auditor
General other than the Accountant General, Posts and Telegraphs, and officers
subordinate to him : the expression " Civil Account Office " should also be construed
accordingly.
" Government " means either the Central Government or a Provincial Government
or both as the context may imply.
" Non-Civil Account Officer " means an Account Officer of the Defence, Railway or
Posts and Telegraphs Department.
" Public Account " means the consolidated fund into which moneys received on
account of the revenues of the Province or of the Central Government, as the case may
be, as defined in Section 136 of the Government of India Act, 1935, as adapted by the
Pakistan (Provisional Constitution) Order, 1947 are paid or credited and from which all
disbursements of or on behalf of the Province or Central Government are met.
" The Act" means the Government of India Act, 1935, as adapted by the Pakistan
(Provisional Constitution) Order, 1947.
" The Audit and Accounts Order " means the Government of India (Audit and
Accounts) Order, 1936.
" The Bank " means the State Bank of Pakistan or any of its offices or branches
and includes any branch of the Imperial Bank of India acting as the agent of the State
Bank of Pakistan in accordance with the provisions of the State Bank of Pakistan Order,
1948.
" Treasury " includes a sub-treasury.
 CHAPTER 1.
FUNCTIONS OF THE AUDITOR GENERAL IN RELATION TO ACCOUNTS.

Auditor General's powers under the Government Appropriation Accounts 5

of India Act, 1935,as adapted by the Pakistan
(Provisional Constitution) Order, 1947 and the Audit
and Accounts Order 1

Auditor General's powers under the Initial and

Subsidiary Account Rules 2

Auditor General's powers under the Government of India Act, 1935, as adapted
by the Pakistan (Provisional Constitution) Order, 1947 and the Audit and
Accounts Order.
1) The Auditor General of Pakistan derives lies powers and duties in relation to the
accounts of the Central Government and of the provinces from Section 168 of the
Government of India Act, 1935, as adapted by the Pakistan (Provisional Constitu-
tion) Order, 1947 and the Government of India (Audit and Accounts) Order, 1936.
The relevant provisions of the Order defining the Auditor General's powers and
duties in relation to accounts are reproduced below :—
" 11.
1. Subject to the provisions of this paragraph, the Auditor General shall be
responsible for the keeping of the accounts of the Federation and of each Province
other than accounts of the Federation relating to defence or railways and accounts
relating to transactions in the United Kingdom.
2. As respects accounts of the Federation, the Governor General, exercising
his individual judgment, and as respects accounts of a Province, the Governor,
exercising his individual judgment, may, after consultation with the Auditor
General, make provision by rules for relieving the Auditor General from
responsibility for the keeping of the accounts of any particular service or
department.
3. The Governor-General, exercising his individual judgment, may after
consultation with the Auditor General make provision by rules relieving the Auditor
General from responsibility for keeping accounts of any particular class or
character.
4. The Auditor General shall, from the accounts kept by him and by the other
persons responsible for keeping public accounts, prepare in each year accounts
(including, in the case of accounts kept by him, appropriation accounts) showing
the annual receipts and disbursements for the purposes of the Federation and
each Province distinguished under the respective heads thereof, and shall submit
 those accounts to the Federal Government, or as the case may be, to the
Government of the Province on such dates as he may, with the concurrence of the
Government concerned, determine.
5. Notwithstanding anything in this paragraph, the Auditor General shall
comply with any general or special orders of the Governor General or, as the case
may be, a Governor as to the head of account under which any specified
transaction or transactions of any specified class is, or are, to be included.
In issuing any such order as aforesaid the Governor General or Governor shall
exercise his individual judgment after consulting the Auditor General.
12. It shall be the duty of the Auditor General to prepare annually, in such form as he with
the concurrence of the Governor General may determine, and to submit to the Governor
General a General Financial Statement incorporating a summary of the accounts of the
Federation and of all the Provinces for the last preceding year and particulars of their
balances and outstanding liabilities, and containing such other information as to their
financial position as the Governor General may direct to be included in the Statement.
15. it shall be the duty of the Auditor General, so far as the accounts for the keeping of
which he is responsible enable him so to do, to give to the Federal Government and to
the Government of every Province such information as they may from time to time
require, and such assistance in the preparation of their annual financial statements as
they may reasonably ask for.
16. The Federation and every Province shall—
(ii) give to him such information as he may require for the preparation of any account
or report which it is his duty to prepare.
17. The Auditor General shall have authority to inspect any office of accounts in India
which is under the control of the Federation or of a Province, including treasuries and
such offices responsible for the keeping of initial or subsidiary accounts as submit
accounts to him.
19. Anything which under this Order is directed to be done by the Auditor General may be
done by an officer of this department authorised by him, either generally or specially:
Provided that except during the absence of the Auditor .General on leave or otherwise, an
officer shall not be authorised to submit on his behalf any report which the Auditor
General is required by the Act to submit to the Governor General or the Governor of a
Province. "
Auditor General's powers under the Initial and Subsidiary Accounts Rules.
2) The Initial and Subsidiary Accounts Rules made by the Governor General under
sub-paragraph (3) of paragraph 11 of the Audit and Accounts Order (vide
Appendix 1) relieve the Auditor General from the responsibility for keeping
accounts of a specified class or character without derogating from his power to
prescribe the form in which such accounts shall be rendered to him and in which
the initial accounts from which the accounts so rendered are compiled or on which
they are based-shall be kept. The relevant provisions of these rules are
reproduced below :—
 3. The Auditor General of India shall be relieved from the responsibility for
keeping accounts of the under mentioned class or character
a) Initial Accounts required to be kept in treasuries ;
b) Initial and Subsidiary Accounts that may be required-to be kept in any office
or department of the Federation, or, as the case may be, of any Province ;
c) accounts of stores and stock that may be required to be kept in any office or
department of the Federation or of a Province by order of the Governor General or
of the Governor of the Province ; and
d) Trading, Manufacturing and Profit and Loss Accounts and Balance Sheets
and any other subsidiary accounts that may be required to be kept by order of the
Governor General or of the Governor of a Province in any Department of the
Federation or of the Province.
4. Nothing contained in Rule 3 shall be construed as derogating from the
authority of the Auditor General of India—
a) to require any treasury, office or department keeping initial or subsidiary
accounts to render- accounts of such transactions as are included in them to the
audit and account offices under his control on such dates as he may determine ; or
b) to prescribe the form in which such accounts shall be rendered and in which
the initial accounts, from which the accounts so rendered are compiled or on which
they are based shall be kept. "
3) By virtue of the provisions of Section 168 of the Act, the Auditor General is
empowered, with the approval of the Governor General, to prescribe the form of
initial accounts from which the accounts rendered to the Pakistan Audit
Department are compiled or on which those accounts are based. Any changes or
modifications in the form of initial accounts would, under Section 168 of the Act,
normally require the«approval of the Governor General. In order to avoid the
inconvenience of having to refer any and every modification in the form of initial
accounts to the Governor General for approval, general provision has been made
in rule 4 (b) of the Initial and Subsidiary Accounts Rules cited in the preceding
Article, enabling the Auditor General to prescribe the form of initial accounts. In
practice, however the Auditor General will exercise his power under the Initial and
Subsidiary Accounts Rules only to make modifications or amendments in the form
of initial accounts which follow directly from the changes made in the form of the
general accounts or which, are not inconsistent with the form of those accounts as
approved by the Governor General.
4) For the sake of practical convenience, the forms of accounts including
appropriation accounts, relating to Defence, Railways and any other Department or
Service whose accounts are not kept by the Auditor General under paragraph 11
(2) of the Audit and Accounts Order may be determined by the departmental
accounting authorities. The provisions of Section 168 of the Act and of paragraph 4
(b) of the Initial and Subsidiary Accounts Rules will be deemed to have been
satisfied if the forms so determined are not questioned by the Auditor General cum
Governor General.
 Appropriation Accounts.
5) The form of Appropriation Accounts which the Auditor General is required to
prepare under paragraph 11 (4) of the Audit and Accounts Order is not dealt with
in this Code. The instructions relating to the preparation and submission of such
accounts by Accountants General are included in the Audit Manual issued by the
authority of the Auditor General. The object of these accounts is to relate
expenditure brought into account during a financial year to the several items
specified in the schedules of authorised expenditure authenticated under Section
35 or Section 80 of *he Act. As no special process of accounting is involved in the
preparation of Appropriation Accounts they should be regarded as complementary
to the accounts of annual receipts and disbursements referred to in paragraph 11
(4) of the Audit and Accounts Order.
Note: Deleted,
6) Deleted.
 CHAPTER 2.—GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS.

Public Account of the Central and Accounts between different Account

Provincial Governments Circles

Account of the Central and Provincial Annual Finance Accounts of the Central
Governments with the Bank and Provincial Governments

Transactions of other Governments in The Combined Finance and Revenue

Provincial Treasuries. Accounts of the Central and Provincial
Governments in Pakistan

Provincial transactions in Central Pro for ma Accounts

Treasuries

General outlines of the System of Journal and Ledger

Accounts

Public Accounts of the Central and Provincial Governments

7) The Central Government and each Provincial Government have separate Public
Accounts of their own into which moneys received on account of the revenues of
the Central Government or of the Province as defined in Section 136 of the Act are
paid or credited and from which all disbursements of or on behalf of the Central
Government or of the Province are met. The procedure to be followed for the
payment into, and the withdrawal, transfer or disbursement of moneys from, the
Public Account and for the custody of moneys standing in that account is
regulated, by the rules made by the Governor General or the Governor of the
Province under Section 151 of the Act. These rules include provisions to secure
that all moneys received on account of the revenues of the Central Government or
of the Province shall, with such exceptions as may be specified in them, be paid
into the Public Account of the Central Government or of the Province concerned.
Note: Deleted.
8) Save as may be specifically provided in any case, cash balances in the separate
Public Accounts of the Central Government and of each Province are either held in
a Government treasury or kept with the Bank.
Account of the Central and Provincial Governments with the Bank
9) The Central Government and each of the Provincial Governments have made
separate agreements with the State Bank of Pakistan by virtue of which the
general banking business of these Governments (in which business is included
the receipt, collection, payment and remittance of moneys on behalf of
Government) is carried on and. transacted by the Bank in accordance with and
subject to the provisions of the agreement and of the State Bank of Pakistan
Order, 1948 and in accordance with and subject to such orders as may from time
to time be given to the Bank by the Central Government or the Provincial
 Government, as the case may be. Central or Provincial Government business is
transacted at any of the offices, branches or agencies of the Bank for the time
being in existence as may from time to time be so directed. The Central
Government, as a general rule, operates on every office and branch of the State
Bank of Pakistan and on every branch of the Imperial Bank of India throughout
Pakistan acting as the agent of the State Bank. The operations of each Province
are confined to the offices and branches of the two Banks which have been
designated as falling within the area of that particular Province. The receipt and
payment of moneys on behalf of a Province outside its jurisdiction are ordinarily
arranged through the Accountant General of the province in which the transactions
take place.
10) Each office or branch of the State Bank keeps two separate accounts of cash
transactions undertaken by it on behalf of Government—one for the transactions of
the Central Government and the other for the transactions of the Provincial
Government within whose area it is situated. All transactions which cannot be
debited or credited directly to the account of the Central Government with the Bank
arc taken to the account of the Government of the Province in which they occur so
that this account will include as well the transactions relating to other provinces.
Separate statements of transactions in their Central and Provincial Government
accounts together with all supporting vouchers, etc., are transmitted by each office
and branch of the Bank daily to the Treasury Officer or to the Accountant General,
as the case may be. At the close of each month the balances of the two accounts
are transferred to the Central Accounts Section of the State Bank at Karachi.
Note : Deleted.
11) Each branch of the Imperial Bank of India transacting Government business as
agent of the State Bank classifies the daily receipts and disbursements on behalf
of Government in two groups. Central and Provincial, the latter embracing
transactions not only on behalf of the province in which Bank is situated but also
on behalf of other provinces. Separate statements of transactions of the Central
Government and of those taken against the provincial account are forwarded by
each branch daily with supporting vouchers to the local Treasury Officer or to the
Accountant General, as the case may be. The totals of such transactions are also
reported by the Bank at the close of each day to the Central Accounts Section of
the State Bank through the Central Accounts Office of the Imperial Bank at
Karachi.
Note: Deleted.
12) Complete accounts of the Central Government and of each of the Provincial
Governments with the Bank are maintained by the Central Accounts Section of the
State Bank at Karachi which also acts as a general Clearing House for the
adjustment of transactions between different Governments. All adjustments to be
made between the account of the Central Government and that of a Province or
between the accounts of different Provinces as well as all payments which one
Government has to make to another are advised by the Account Officers
authorised in this behalf to the Central Accounts Section of the State Bank which
will pass the necessary entries in the accounts of the Governments concerned
 maintained in the books of the Bank. Details of transfers effected in its books
against the balance of the Provincial Government or of the Central Government, as
the case may be, on account of adjustments advised by different Account Officers
are communicated by the Central Accounts Section of the Bank to the Accountants
General concerned at the close of each day. At the close of the accounts of each
month a statement of closing balance of each Government on the books of the
Bank after taking into account all cash transactions in all the offices, branches and
agencies of the Bank and the adjusting transactions in its own books is forwarded
by the Central Accounts Section to the Accountant General concerned.
Transactions of the Governments in Provincial Treasuries
13) Cash balances held in a Provincial treasury form part of the Public Account of the
Province to which the treasury belongs. The Treasury Rules issued by each
Governor under Section J 51 of the Act, however, provide that moneys may be
received and payments may be made on behalf of the Central Government and
other Provincial Governments by a Provincial treasury situated at a place where
the treasury business is not conducted by the Bank, such receipts and payments
being taken in the first instance against the cash balance of the Province
concerned. On receipt of intimation of such transactions through the monthly
Treasury Account or otherwise the Accountant General makes the requisite
adjustments through the Central Accounts Section of the State Bank against the
balances of the Central Government or .other Provincial Governments held by the
Bank. Moneys paid or received in the office of the Accountant General on behalf of
another province and book entries made in the office of the Accountant General
affecting the accounts of another province or the Central Government will likewise
be adjusted by the Accountant General through the Central Accounts Section of
the State Bank against the balances of the Central or Provincial Government, as
the case may be. But see Article 16(2).
Provincial transactions in Central Treasuries
14) Cash balances held in the treasuries of the Central Government including
treasuries under the control of the Governor General situated in Pakistan States or
in Centrally Administered areas form part of the Public Account of the Central
Government. Transactions on behalf of Provincial Governments arising in these
treasuries arc taken against Central balances in the first instance and are
subsequently adjusted by the Accountant General against the balances of the
province concerned through the Central Accounts Section of the State Bank.
General Outlines of the System of Accounts
15) The general outlines of the system of accounts of the Central and Provincial
Governments, briefly stated, are as follows :—
a) All receipts in Pakistan on behalf of the Central and Provincial Governments
are paid into a treasury or the Bank. Except as provided in clause (b) below, the
initial accounts of such receipts are maintained at the treasury.
b) Receipts realised in the Railway, Defence, Posts and Telegraphs, Public I
Works, Forest and any other departments which may be authorised in this behalf I
are paid into a treasury or the Bank in lump and. are accounted for at the treasury I
 merely as receipts on behalf of such departments. The detailed accounts of such/
receipts are kept by the departmental officers concerned.
c) Payments in Pakistan on behalf of the Central and Provincial-Governments
are ordinarily made either at a treasury or the Bank; some departmental officers
are, however, authorised to withdraw sums in lump from a treasury or the Bank
for making payments. In the former case, the initial accounts of payments are
kept at the treasury.' In the latter case such accounts are maintained by the
departmental officer concerned.
The accounts referred to in this clause do not relate to the accounts maintained by
Government servants in respect of expenditure incurred from permanent advances.
d) At the beginning of each month each Accountant General receives from the
treasuries under his jurisdiction monthly accounts supported by the requisite
schedules, vouchers, etc., in respect of the transactions which took place in the
treasury during the previous month.
“All Provincial and those Central treasuries, which render accounts to Provincial
Accountants General, submit a double set of accounts, one for transactions of the
Provincial Governments and the other for the transactions of the Central Government.
Central treasuries, which render accounts to the Accountant General, Pakistan
Revenues, furnish however only a single account, in which any transactions on behalf of
Provincial Governments are accounted for under the appropriate Remittance head
pending adjustment against the balances of the Province concerned.
e) Officers of the Civil Departments who pay their receipts into or withdraw
moneys for expenditure from, the Public Account in lump submit detailed accounts
of their transactions to their respective Account Officers. Some Departmental
officers are required to render to the Account Officer compiled accounts with
suitable abstracts of their transactions classified under prescribed heads of
accounts.
f) From the accounts furnished by Treasuries and Civil Departmental officers,
Departmental Classified Abstracts are compiled by the Civil Account Officers
showing the monthly receipts and payments pertaining to each Department for the
whole account circle classified under the relevant major, minor and detailed heads
Separate Classified Abstracts are maintained for each Department, each group of
small Departments or each major head or group of major heads of account not
relating to any particular department or departments according to local
convenience The transactions adjustable against a department or against a major
head not relating to any particular department which are intimated to the Civil
Account Officer be another Account Officer as well as all book adjustments against
a departmental or other major head which are initiated in the Account office itself
are also incorporated in the relevant Departmental Classified Abstracts so that the
latter may include monthly all transactions of whatever nature connected with the
receipt and payments pertaining to each department or major head of account.
From these classified abstracts, separate Departmental Consolidated Abstracts
showing the progressive totals month by month under major, minor and detailed
heads of revenue receipts and service payments are compiled. Separate
 Consolidated Abstracts are maintained for each Department or Major head of
account or for a group of Departments or Major heads of account as may be found
convenient
The Departmental Classified Abstracts and the Departmental Consolidated
Abstracts for the Central Departments are compiled separately from those for
Departments of the Provincial Government.
g) The transactions relating to Debt and Remittance heads appearing in the
Treasury Cash Accounts and Lists of Payments, and in the Departmental and
other Abstracts are collected for the whole circle of account under each head of
account from month to month in a Detail Book. From the figures in the Detail Book,
the Consolidated Abstract of Debt and Remittance transactions is prepared
showing the progressive totals month by month under each major head in the Debt
and Remittance Section of the accounts as well as under such minor and detailed
heads as may be found necessary.
Separate Detail Books and Consolidated Abstracts are compiled for Central and
Provincial transactions.
h) The final stage of compilation is the preparation of the Abstract of Major
head totals showing the receipts and disbursements by major heads during and to
end of the month from the Departmental Consolidated Abstracts and the Conso-
lidated Abstracts of Debt and Remittance transactions. From these Consolidated
Abstracts are also compiled the monthly and the annual accounts of the Central
and Provincial Governments.
The cash balance of each Government in the books of the Accountants General at
the close of the month will then be reconciled with the balances shown in the Cash
Accounts rendered by Treasury Officers and with the statements of closing balances
received from the Central Accounts Section of the State Bank.
i) Departmental officers of the Posts and Telegraphs and Railway
Departments submit accounts of their transactions to the respective Posts and
Telegraphs and Railway Account Officers. The Posts and Telegraphs and Railway
Account Officers render their monthly accounts to the Auditor General, and the
Financial Adviser, Communications respectively and these two officers consolidate
the accounts of the entire transactions of these two departments. The accounts of
the Defence Services as a whole are compiled by the Military Accountant General
on the basis of particulars of receipts and disbursements furnished by the various
Defence Account Officers.
j) A copy of the monthly accounts of each Provincial Government is submitted
to it by the Accountant General concerned. The Accountant General, Pakistan
Revenues, receives from each Civil Account Office an abstract of the account of
the transactions of the Central Government compiled by it for each month and
these accounts together with the accounts for the month prepared in his office are
consolidated into a single monthly account for submission to the Central
Government. The Auditor General, and the Financial Adviser Communications
submit the consolidated monthly accounts of the Posts and Telegraphs and the
Railway departments respectively to the Central Government.
 k) Each Civil Account Officer works out the progressive figures during the year
of the Central and Provincial accounts of his circle. On closing the accounts for
March (Final), the Central and Provincial accounts of each circle for transactions of
the whole year are submitted by each Civil Account Officer to the Auditor General.
l) The consolidated annual accounts of the Railways and Defence Services
are submitted to the Auditor General by the Financial Adviser Communications and
the Military Accountant General respectively.
Accounts between different Account Circles
16)
1. Transactions in one account circle which are adjustable in the accounts of
another circle are passed on month by month to the latter for adjustment through
one or the other of the following accounts :—
i. Exchange Accounts.
ii. Settlement Accounts.
2. All transactions arising in the accounts of a Defence or Posts and
Telegraphs Account Officer which are adjustable in the books of a civil or a non-
civil Account Officer (including a Railway Account Officer) are passed on through
the Exchange Accounts. If any such transaction has to be adjusted against the
balance of a Provincial Government, the money settlement in respect of it is
effected by the Accountant General of the Province to whom the transaction is
passed. Civil Account Officers utilise the media of Exchange Accounts for passing
on transactions of the Central Government which are adjustable on the books of
other Account Officers including Railway Account Officers. Book transactions
arising in the Central Section of the accounts of a Civil Account Officer which are
adjustable in the accounts of a Province kept by another Account Officer are also
passed on through Exchange Accounts so that the latter Account Officer may
adjust the transaction against the balance of the Province. The general procedure
relating to Exchange Accounts is described in Chapters 7 and 10 of volume IV of
this Code.
3. Deleted.
4. Transactions initially taken against the balance of a Province which
are eventually adjustable against the balance of another Province are passed on to
the Accountant General of the latter Province through the Settlement Accounts and
the money settlement between the two provinces in respect of such transactions is
effected by the Accountant General of the former province through the Central
Accounts Section of the State Bank. The procedure connected with the adjustment
of transactions passed through the Settlement Accounts is described in Chapter 8
of volume IV of this Code.
5. In respect of transactions originating in their accounts which are
adjustable against the balances of a Provincial Government, the Accountant
General, Pakistan Revenues, and the Deputy Accountant General, Industries
Supplies and Food, effect the necessary money settlement through the Central
Accounts Section of the State Bank, the transactions being passed by them
 through the head " Adjusting Account between Central and Provincial
Governments ". Transactions pertaining to Provincial Governments are also settled
direct with the Bank through the head "Adjusting Account between Central and
Provincial Governments," An account of the transactions passed through this
head is furnished by these Account Officer to the Provincial Accountant General or
Comptroller concerned for final adjustment. This account falls under the category
of Settlement Accounts mentioned in clause (4) above.
6. Transactions of the Central and Provincial Governments in the
Unite< Kingdom except those representing genuine sterling assets and liabilities of
the Central Government are passed on to Pakistan monthly through the Account
Current between England and Pakistan for adjustment under appropriate heads of
account: in the books of the various Account Officers in Pakistan. The detailed
procedure which is followed in Account Offices in regard to the adjustment of these
transaction; is described in Chapter 16 of volume IV of this Cede.
7. The monthly Central and Provincial accounts of each account circle
thus include not only the receipts and disbursements of the circle but also receipts
and expenditure in the United Kingdom and all credits and debits passed on to it
for adjustment by other account circles in Pakistan.
note.—The term " Account Current " may be used in a general sense
to include the different classes of accounts mentioned in this Article
as well as the accounts with Foreign Government: and Pakistan
States. An Account Current purports to be an extract from the books
of the office who despatches it, and to show the amounts he has
passed to debit or credit of the other party to the account, with any
necessary explanations of the credits, and with documents supporting
the debits.
Annual Finance Accounts of the Central and Provincial Governments.
17) The annual accounts of each Provincial Government and the Appropriation
Accounts are submitted to the Governments of the respective provinces in pursuance of
the provisions of paragraph 11 (4) of the Audit and Accounts Order. These annual
accounts, which are known as the Finance Accounts, are prepared by each provincial
Accountant General, as soon as the March Final accounts are closed, in a form
prescribed by the Auditor General with the approval of the Governor General, and
submitted to the Auditor General for approval and transmission to the Governor of the
Province concerned—vide Chapter 21 of volume IV of this Code. The Finance Accounts
of the Central Government which are required to be submitted by the Auditor General to
the Central Government under the provisions of the Audit and Accounts Order aforesaid
are prepared by the Accountant General, Pakistan Revenues.
The Appropriation Accounts of the Central Civil Departments and of the Posts and
Telegraphs Department are prepared by the Accountant General, Pakistan Revenues,
and the Accountant General, Posts and Telegraphs, respectively and submitted by the
Auditor General to the Governor General. The Appropriation Accounts of Railways and of
the Defence Services are prepared by the Accounting Authorities of those Departments
under the direction of the Railway Division, Financial Adviser, (Communication) and the
 Financial Adviser, Military Finance, respectively.
The Combined Finance and Revenue Accounts of the Central and Provincial
Governments in Pakistan.
18) Besides the annual Finance Accounts of the Central Government, the Auditor
General is also required to submit to the Governor General annually under paragraph 12
of the Audit and Accounts Order a General Financial Statement incorporating a summary
of the accounts of the Central Government and of all the provinces for the last preceding
financial year in such form as he with the concurrence of the Governor General may
determine. This General Financial Statement, which is called the Combined Finance and
Revenue Accounts of the Central and Provincial Governments in Pakistan, presents the
transactions of all the Governments side by side classified under the several major and
minor heads of accounts classification, thus incidentally enabling a comparison to be
made for statistical or other purposes of the receipts and expenditure of the several
Governments pertaining to each branch of administration or to activities of a similar
nature. See also Chapter 21 of volume IV of this Code.
Pro forma Accounts.
19) The operations of some departments of. Government sometimes include
undertakings of a commercial or a quasi-commercial character, e.g., an industrial factory
or a store. Even though these may be maintained almost entirely for the benefit of the
department, it is still necessary, that the financial results of the undertaking should be
expressed in the normal commercial form so that the cost of the service or undertaking
may be accurately known. This implies the maintenance of suitable Capital,
Manufacturing, Trading and Profit and Loss accounts and as the Government, system of
accounts, being on a purely cash basis, is unsuitable for such commercial accounts,
these are usually kept on a pro forma basis outside the general accounts of Government.
The actual transactions entering these pro forma accounts, except those adjusted on a
liability basis, find a place primarily in the regular accounts and the commercial accounts
are additional as well as separate. These pro forma accounts are maintained by the
Departmental authorities themselves in such form as may be agreed upon between the
Auditor General and the Government concerned.
Certain pro forma accounts relating to Irrigation, Navigation, Embankment and
Drainage projects and Government residential buildings are required to be prepared by
Civil Account Offices. Proforma accounts are also sometimes required to be prepared for
transactions which do not relate to commercial or quasi-commercial undertakings of
Government ; e.g., transactions of the Famine Relief Fund. The form in which any pro
forma accounts are prepared in Accounts Offices is determined by the Auditor General in
consultation with the Government concerned.
Journal and Ledger
20) The accounts of Government are based in the main on the single entry system and
the double entry system is applied only in regard to the maintenance of a set of technical
accounts called the Journal and Ledger. The main purpose of the Journal and Ledger is
to bring out by a scientific method the balances of accounts in regard to which
Government acts as a banker or remitter or borrower or lender. Though such balances
are worked out in the regular Government accounts, their accuracy can be guaranteed
only by a periodical verification with the balances brought out in the double entry
accounts. Provincial Accountants General maintain separate Journals and Ledgers for
transactions of the Central Government and of the Provincial Government. The Auditor
General also maintains a Journal and Ledger for Central transactions which is posted
from the final accounts of each year received from all Account Officers in Pakistan.

CHAPTER 3.—GENERAL PRINCIPLES AND METHODS OF ACCOUNTS.

General— Municipal rates and taxes ...

Period of Accounts Cost of Survey of Pakistan and

other Scientific Parties
accompanying a military
expedition

Cash basis of Accounts General methods of accounting—

Currency in which Accounts are Accounting for transactions

kept Form of Accounts— pertaining to more than one major
head of account

Main Divisions of Accounts Record of capital expenditure in

accounts ...

Major, Minor and Detailed heads Accounting for transactions

relating to Excluded and Partially
Excluded Areas ...

Classification of expenditure as " Accounting for losses

charged " (" non-voted ") or as
"voted"

Classification of transactions in Exhibition of recoveries in

Accounts Government Accounts ...

General limitations Accounting for recoveries of over

payments ... ....
 General principle of classification Accounts of commercial undertak-
Important general orders governing ings
classification—

Pay and allowances (other than Working Expenses of

travelling allowances) of Govern- Commercial
ment servants Departments ... ...

Travelling Allowances Transactions with other Govern-

ments and account circles

Expenditure on Civil Works Rectification of misclassifications

Contributions made by or to Writes-off from balanced heads

Government to 'Government' ...

Refunds of Revenue Accounts to work from balance to

balance

Classification of transactions under List of Sections under the four

" Advances Repayable " ... Divisions of Accounts

Classification of transactions under

"Suspense"

Important special orders governing

the classification of certain
individual transactions—

Cost of acquisition of land ...

Sale proceeds of Government land

and buildings

General.
Period of Accounts.
21) The annual accounts of the Central and Provincial Governments which the Auditor
General is required to render under sub-paragraph (4) of paragraph 11 of the Audit and
Accounts Order shall record transactions which take place during a financial year running
from 1st April to 31st March. Similarly, the annual General Financial Statement (the
Combined Finance and Revenue Accounts of the Central and Provincial Governments in
 Pakistan) which the Auditor General is required to submit under paragraph 12 of the
aforesaid Order shall record transactions of the Central and Provincial Governments for
the same period.
note.—The Government accounts of a year may be kept open for a
certain period in the following year for completion of the various
accounting processes inter alia in respect of the transactions of
March, for the carrying out of certain inter-departmental adjustments,
and for the closing of the accounts of several Provident Funds and
Suspense heads. Adjustments may also be made after the close of the
year owing to mispostings and misclassifications coming to notice
after the 31st March. An actual transaction taking place after 31st
March should not, however be treated as pertaining to the previous
financial year even though the accounts for that year may be open for
the purposes mentioned above.
Cash basis of Accounts
22) With the exception of such book adjustments as may be authorised by any rules
included in this Code or by any general or special orders issued by Government after
consultation with the Auditor General, the transactions in Government accounts shall
represent the actual cash receipts and disbursements during a financial year as
distinguished from amounts due to or by Government during the same period.
Currency in which Accounts are kept
23) The accounts of Government kept in Pakistan shall be maintained in Pakistan
Currency. With the exception of transactions representing certain genuine sterling assets
and liabilities of the Central Government, all transactions of the Central and Provincial
Governments taking place in the United Kingdom shall be passed on monthly to Pakistan
through the Account Current between England and Pakistan and brought to account
finally in the Pakistan books after they have been converted into Pakistan Currency
according to the procedure prescribed in Chapters'16 and 17 of Volume IV of this Code.
Transactions of a genuine sterling character, e.g., those of the Central Government under
certain Debt, Deposits, Advances, .Suspense and Remittance heads the balances of
which are kept in sterling, shall be accounted for finally in the books of the High
Commissioner for Pakistan. In the Annual (Finance) Accounts of the Central Government
these transactions shall be combined with the connected Pakistan transactions and
exhibited in rupees, whereas in the Combined Finance and Revenue Accounts of the
Central and Provincial Governments they shall be shown both in rupees and in sterling.
Note.—The accounts of sterling branches of the various Provident
Funds should be maintained in Pakistan as subsidiary accounts to the
rupee accounts which shall be the main Government accounts of
Provident Funds.
Form of Accounts
Main Divisions of Accounts
24) The four main divisions of Government accounts shall be :—
1. Revenue.
 2. Capital.
3. Debt.
4. Remittance.
The first division shall deal with the proceeds of taxation and other receipts classed
as revenue and the expenditure there from. The second division shall deal with
expenditure met usually from borrowed funds, such expenditure being incurred with the
object either of increasing concrete assets of a material character or of reducing recurring
liabilities such as those for future pensions by payment of the capitalised value, and also
final receipts of a Capital nature intended to be applied as a set-off to Capital expenditure.
The third division shall comprise receipts and payments in respect of which Government
becomes liable to repay the money received or has a claim to recover the amounts paid
together with repayments of the former and the recoveries of the latter. The fourth division
shall embrace all merely adjusting beads, under which shall appear remittances of cash
between treasuries, State Bank of Pakistan Remittances, as well as items in transit
between different branches of the accounts department including Accounting Officers in
England. The initial debits or credits to the heads in this Division will be cleared eventually
by corresponding receipts or payments either within the same circle of account or in
another account circle.
25) Inside each of the four divisions mentioned in the preceding Article the
transactions shall be grouped into Sections which shall be further sub-divided into Major
Heads of Account. The Sections shall be distinguished by letters of the alphabet, a
double letter denoting the Capital portion of the particular set of transactions. The Major
Heads in the Revenue and Capital divisions shall be numbered serially, Roman numerals
being employed on the receipts side, and Arabic on (he disbursement side. The various
Sections classified under the four divisions shall be as given in the Annexure to this
Chapter.
Major, Minor and Detailed heads.
26) The main unit of classification in the accounts shall be the major head which shall
be divided into minor heads each of which, if necessary, shall have a number of
subordinate heads generally known as detailed heads. In some cases, minor heads will
be divided into sub-heads which again will be divided into detailed heads. The detailed
classification of account heads used in Government accounts shall be such as is given in
the List of Major and Minor Heads of Account of Central] and Provincial Receipts and
Disbursements—vide Appendix 2.
In all accounts, the major and minor heads shall be arranged in the exact order
shown in the List of Major and Minor Heads of Account.
In respect of all account heads the prescribed classification should be followed
strictly, exact uniformity being essential even in regard to nomenclature.
27) The introduction of any new major or minor head as well as the abolition or change
of nomenclature of any of the existing heads shall require the approval of the Auditor
General who will obtain the approval of the Governor General, where necessary. The
Accountants General shall have discretion to open all the prescribed detailed heads and,
when necessary, to open a new one if a prescribed head is not suitable. Accountants
General should, however, secure that the detailed heads are not multiplied unnecessarily
and that only such heads are opened in the accounts as are really essential. The
following principles should also be observed in this connection :—
a) A head which is definitely prescribed in the List of Major and Minor Heads of
Account or any other list approved by the Auditor General as being subordinate to
one minor head should not be placed under another.
b) If a new head is opened for transactions formerly merged in another head, the
new head should be placed next after the latter when new forms are printed, if it is
not possible to do so earlier.
1. The detailed heads subordinate to a minor head of expenditure should be
so arranged in accounts as to exhibit separately the expenditure under each unit of
appropriation as prescribed from time to time by Government.
Classification of expenditure as “charged” (" non-voted ") or as “voted”
28) Expenditure which under the provisions of the Act is subject to the vote of the
Legislature shall be shown in the accounts separately from expenditure which is
“charged” on the revenues of the Central or Provincial Governments. The
expression “charged” (" non-voted ") or “voted " shall be appended to the heads
concerned to distinguish the two categories of expenditure.
Classification of transactions in Accounts
General limitations
29) Under paragraph 11 (5) of the Audit and Accounts Order, the Governor General or
a Governor after consulting the Auditor General, has the power to issue any
general or special orders as to the head of account under which any specified
transaction or transactions of any specified class is or are to be included. All rules
of classification laid down in this Code shall not only be subject to the observance
of this condition but shall also be subject to the directions regarding inter-
departmental transfers contained in Chapter 4 and to any other rules or orders
which have been or may be issued to regulate adjustments between Governments.
Rules regulating adjustment between Governments of certain important categories
of charges and receipts which have been accepted by all Governments are given
in Appendix 3.
note.—Whenever provision made in the estimates of receipts and
expenditure framed by Government or in any order of appropriation
does not conform to the recognised rules of classification prescribed
in this Code, the corresponding receipt or expenditure should be
brought to account against the particular major or minor head or other
unit of appropriation under which the provision is made unless there
be strong reasons for a contrary course, as for instance, when such
accounting would be contrary to law. Government should, however,
be advised to rectify the error in the estimates of the following year
unless it agrees to give effect to the correct classification in the
accounts of the current year in view of substantial amounts involved
or where the misclassification affects the accounts of commercial
 departments or allocation between Capital and Revenue heads. This
note does not, however, apply to railways, in which case correct
classification should be followed in accounts, irrespective of whether
the provision in the budget has been made under the correct unit or
not.
General principle of Classification
30) As a general rule, the classification of transactions in Government accounts shall
have closer reference to the department in which the revenue or expenditure
occurs, than to the object of the revenue or expenditure, or the grounds upon
which it is sanctioned. For example, expenditure in the Public Works Department
on buildings which are under its administrative control, but which are required by a
non-commercial department shall be debited in the Public Works Accounts and not
passed on for adjustment against the department benefited by the expenditure.
Important general orders governing classification.
Pay and allowances (other than Travelling Allowances) of Government servants.
31) The classification of pay and allowances other than travelling allowances of
Government servants shall be governed by the following rules :—
1. The whole pay and allowances of a Government servant holding a post
substantively or in an" officiating capacity should be taken against the department
and the post in which he is actually serving. This direction need not, however, be
rigidly applied in the case of ministerial Government servants acting in other posts
in the same office establishment; nor shall it apply to cases governed by special
directions issued by Government.
2. When a Government servant whose main duties and post fall under one
head of charge is entrusted with additional or subsidiary duties coming under
another head, no portion of his pay and allowances shall be debited to the latter
head. This rule shall not apply to separate fixed allowances for additional duties,
nor shall it apply to cases governed by special Directions issued by Government.
3. The transit pay and allowances of a Government servant proceeding to join
an office whether on first appointment or on transfer, either permanently or as a
temporary measure, or on reversion from one department to another, sh6uld, in
the absence of special orders to the contrary, be debited to the office to which he
is proceeding.
note 1.—The transit pay and allowances, both ways of officers of the
Defence or Railway Department lent to Civil Departments or vice versa
are debitable to the borrowing Department. This principle shall apply
even in cases where the Government servant takes leave either before
joining the borrowing Department or before re-joining the lending
Department and shall hold good in respect of joining time admissible
under the Service Rules applicable to him. Cases of permanent
transfers between the Civil and the Defence or Railway Departments
shall, however be governed by the substantive rule in clause (3)
above. '
 For purposes of this note, officers of the Indian Medical Service in civil employment
should be regarded in all cases as lent to the Civil Department.
Note 2.—The transit pay and allowances, both ways, of a Government
servant transferred from one Government to another or to foreign
service will be adjusted in such manner as may be mutually agreed
upon by the Governments concerned or as may be laid down in the
appropriate Service Rules. See also Section I in Appendix 3.
Travelling Allowances
32) The travelling allowance of a Government servant shall be classified in the
accounts in accordance with the following rules :—
Save as provided below and subject also to the Directions given by the Auditor
General to regulate adjustment between different departments of Government, the
travelling allowance of a Government servant on whatever duty he may be employed
shall be debited to the same head as his pay.
In the following cases, the travelling allowance of a Government servant may be
debited to a head different from that to which his pay is debited:—
1. in cases where a Government servant is required to travel on duty
connected with an outside body or fund ;
2. when Government considers it necessary to show separately the cost of a
special Service ; and
3. in cases covered by general or special orders of Government authorising a
deviation from the general rule.
Expenditure on Civil Works
33) Expenditure on Civil Works shall be classified in accounts in accordance with the
following principles :—
1. Outlay on buildings and other works shall be debited in the accounts as
expenditure of the Public Works Department if the administrative control of the
works is vested in officers of the Public Works Department and as expenditure of
the civil department concerned if the administrative control of the works is
transferred by a general or special order of Government from the Public Works
Department to the department using or requiring them. The term " administrative
control " when applied to Civil Works implies inter alia the assumption of full
responsibility for construction, up-keep and maintenance of buildings and other
works and the provision of funds for the execution of these functions. This
responsibility is not diminished if the execution of the work is entrusted to a
different agency. Thus works, the administration of which is not transferred from
the Public Works Department, may by mutual arrangement be executed by the
Military Engineer Services, or by any other Civil Department (e.g., Mint), but the
charges in connection with them shall nevertheless be classified as Public Works
expenditure. On the other hand, a Civil Department, to which the administration of
a building has been transferred, may invoke the aid of the Public Works
Department for technical advice or execution, but the charges relating thereto shall
 be debited to the Department concerned. The function of the Military Engineer
Services in the former case and that of the Public Works Department in the latter is
merely that of the contractor, and the administration and the control of the
expenditure rests with the Public Works Department in the former case and with
the administrative department concerned in the latter. The agency by which the
work is executed shall not thus be the deciding factor in determining the question
of classification
2. Civil Works expenditure pertaining to areas which under the provisions of
the Act, are administered by the Governor in his discretion shall be classified under
departmental heads of account if the control is transferred to Departments, but
may be classified under the head 50—Civil Works though the administrative
control of such works is vested in a local works organisation and is not transferred
to the Provincial Public Works Department. Works expenditure pertaining to the
Foreign Affairs and States Department shall be debited as expenditure of that
department while works expenditure connected with the civil armed forces and
Frontier Constabulary shall be classified under the head' 34-Tribal Areas'.
Note.—Where the buildings, etc., are under the administrative control
of the Public Works Department, it is open to Government to prescribe
that expenditure on construction and repairs connected with these
buildings, etc., up to a money limit fixed by Government shall be
debited as expenditure of the civil department carrying out the works.
All works expenditure debitable to civil departments shall be
classified under the minor head ' Works ' subordinate to the relevant
departmental major head, unless Government by rule or Order
prescribes that such expenditure up to a money limit fixed by it shall
be classified as contingent expenditure of the department concerned.
Contributions made by or to Government.
34)
a) Contributions made by the Central or the Provincial Governments to District
Boards, Municipalities, etc., or vice versa Shall be debited as expenditure or
shown as receipts (as the case may be) under the head of account most closely
connected with the object for which the contributions are made. Thus, a grant for
the construction of a school shall be debited to "37—Education" ; a grant for the
construction of a drainage system to " 39—Public Health " and a grant for the
construction of a road to " 50—Civil Works " ; while a grant given for general
purposes, such as a grant to make good a deficit or as compensation for revenue
resumed, shall be classified under " 57—Miscellaneous ".
note 1.—If the financial assistance given by the Central or a Provincial
Government to a local body does not take the form of a grant of cash,
but of expenditure in the Public Works Department equivalent to the
whole or a part of the cost of a work constructed by that department
on behalf of the local body concerned, the contribution thus made
should be debited as expenditure under the minor head * Grant-in-aid '
of the Public Works Major Head concerned, irrespective of the object
 of the assistance.
2. A contribution paid by a local body with the express object of
meeting the whole or a part of the cost of construction, by the Public
Works Department, of a specific work which is eventually to be the
property of Government, should be credited in the Public Works
accounts to the Debt head " Public Works Deposits " The contribution
should, for accounts purposes, be divided into two parts, the one
representing a share of works expenditure and the other the usual
percentages on that share to cover charges for Public Works
establishment and tools and plant ; and the expenditure as actually
incurred, together with the percentages, should be debited against it.
b) Section 150 (2) of the Act provides that the Federation or a province may make
grants for any purpose, notwithstanding that the purpose is not one with respect to
which the Federal or the Provincial Legislature as the case may be, may make
laws. A grant which a Provincial Government may make to the Central
Government under this Section need not invariably take the form of a grant-in-aid.
It would be open to the Provincial Government to incur by agreement with the
Central Government direct expenditure on a Central subject and such expenditure
should be recorded in the accounts as Provincial expenditure under the
appropriate head of account concerned. For example, if a Provincial Government
by agreement with the Central Government incur direct expenditure on Ancient
and Historical Monuments, a Central subject, such expenditure If incurred in the
Public Works Department should be recorded under the minor head " Civil Works "
subordinate to the head " 50—Civil Works—Original Works—Buildings ".
Refunds of Revenue.
35) Refunds of revenue shall, as a general rule, be taken in reduction of the revenue
receipts under the major head concerned.
Classification of transactions under “Advances Repayable ".
36) Moneys advanced for miscellaneous purposes under special authority and
recoverable in cash and sums overpaid on vouchers other than those for service
payments shall be adjusted under the head “Advances Repayable". Payments
made on account of Government expenditure should not be held under “Advances
Repayable “on the ground that further proceedings in audit are necessary for their
final admission. This head shall cover items which are from their inception debts
due to Government recoverable either in cash or by deduction from pay and
allowances. Pay and allowances of any kind in respect of an assignable period
paid before they are due shall be debited to the same head as when paid after
they are due, but advances of pay and travelling allowance made to a Government
servant under orders of transfer may be debited to " Advances Repayable " or if
the Government servant is transferred to another account circle should be passed
on to the latter circle for adjustment. Advances for compensation for land may be
debited to “Advances Repayable" and retained under that head until receipt of
proper payment vouchers when the amounts should be transferred to the debit of
the department concerned.
 Advances for law suits shall be finally debited against the department concerned.
Refunds of amounts remaining unspent out of these advances shall be dealt with as cash
recoveries of service payments—vide Article 22 of Volume IV of this Code.
Classification of transactions under ' Suspense '.
37) Items of receipts and payments which cannot at once be taken to a final head of
receipt or charge owing to lack of information as to their nature or for any other
reason may be held temporarily under the head " Suspense Account " in the
Deposit Section of the accounts. A service receipt of which full particulars are not
given must not be taken to the head " Suspense Account " but should be credited
to the minor head ' Miscellaneous' under the revenue head to which it appears to
belong pending eventual transfer to the credit of the proper head on receipt of
detailed particulars. The charges under the head ' Suspense Account' will consist
not only of items for which full particulars have not been given which will enable
the Audit office properly to classify them, but also charges written back on
disallowance from Exchange Accounts or charges disallowed from the Inward
Settlement Accounts, which are not susceptible of final adjustment against some
other head. If, however, the only point of doubt in respect of any charge is whether
it should be treated as Central or Provincial it should not be debited to ' Suspense'
but should be taken to a proper service head of account, and shown as
appertaining to the Government which actually incurred the expenditure pending
final decision of the question of which Government should bear the charge.
Note.—No sums shall ordinarily be credited to Government by debit to
suspense head; credit must follow and not precede actual realisation.
Important special orders governing the classification of certain
individual transactions
Cost of acquisition of land.
38) The cost of land taken up by acquisition shall be debited to the department for
which it is acquired. See also Notes 1 and 2 to Article 62.
Sale-proceeds of Government land and buildings
39) The classification of the sale-proceeds of Government land and buildings shall be
regulated in accordance with the schedules given below :—
I.—schedule.
Sale-proceeds of land, etc.

—— Heads to which creditable.

 i. When the cost of the land was The Capital or Revenue account of the
originally debited to, or remains at project, as the case may be, according to
the debit of, the Capital account of the allocation rules applicable to the
any project or undertaking for Department concerned. Revenue accounts
which regular Capital and are kept
or was originally met from the re
venue account of such project or
undertaking.

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

iii. When the cost was originally The receipt head relating to the department
debited, within the Revenue Section concerned, or, in the case of departments
of the accounts, to any service or not having a corresponding receipt head, "
revenue department for which no XLVI—Miscellaneous— Miscellaneous ".
Capital and Revenue accounts are
kept.

iv. When the cost was not so debited— VII.—Land Revenue,

a) the rights of Government in XLVI.—Miscellaneous—Sales of Land and
agricultural land not covered by houses, etc.
clause (b) ; XLVI.—Miscellaneous—Miscellaneous
b) Nazul lands in the Punjab or
elsewhere and lands in the Punjab
equipped at the cost of provincial
revenues for re-sale for building
purposes ;
c) all other items

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

—— Heads to which creditable.

i. When the cost of the building was The Capital or Revenue account of the
originally debited to, or remains at project, as the case may be, according to
the debit of, the Capital Account of a the allocation rules applicable to the
 project or undertaking for which Department concerned.
regular Capital and Revenue
Accounts are kept or was originally
met from the Revenue account of
such project or undertaking.

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

iii. When the sale affects irrigation, XVIII.—Irrigation, Navigation, Embankment

navigation, embankment and and Drainage Works for which no Capital
drainage works for which Capital Accounts are kept.
Accounts are not kept.

iv. When the sale is of buildings, the The receipt head relating to the department
cost of which was originally debited, concerned, or, in the case of departments
within the revenue section of the not having a corresponding receipt head.—
accounts, to any service or revenue XL VI.—Miscellaneous—Miscellaneous.
department for which no capital and
revenue accounts are kept.

v. In all other cases :— XXXIX.—Civil Works.

a) if sold in the Public Works XLVII.—Defence Receipts—Effective.
Department XLVI.—Miscellaneous—Sales of Land and
b) if sold in the Defence houses, etc.
Department
c) if sold by Civil agency

Note 1.—Any special and non-recurring receipts unconnected with

expenditure previously debited to a capital head falling under
Schedules I and I! of this rule may be credited to the Major Head " LI.
—Extraordinary Receipts " if Government desires to distinguish them
from the ordinary revenues of the year, provided that the amount
involved is so large as to justify this special treatment.
Note 2.-—The sale-proceeds realised from the disposal of all surplus
lands and buildings in the Defence Department are to be credited to a
special suspense head " Sale proceeds of surplus military lands and
buildings " under " P.—Deposits and Advances—Suspense Accounts
'" so long as the temporary head remains in existence.
 Note 3: Deleted.
Municipal rates and taxes
40) Municipal rates and taxes on Government buildings shall be adjusted as follows:—
a) As a general rule, municipal rates and taxes on a non-residential
building paid by, or passed on to, a department other than the Defence Depart-
ment, occupying the whole or part of the building shall be debited to the
contingencies of the Department concerned. Where, however, the whole or part of
the tax is paid by the Public Works Department or by a Civil department as the
department in administrative control of the building, the payments may be debited
to the maintenance estimate of the building concerned.
b) Taxes on non-residential buildings occupied by Departments other
than the Defence Department, if paid by a department nominated by Government
in this behalf and not passed on to the occupying departments, shall be debited to
" 57-Misceilaneoas—Rents, Rates and Taxes."
c) Taxes on residential buildings, if payable by Government, whether
the buildings are under the administrative control of the Public Works Department
or any other Civil department, shall be debited to the maintenance estimates of the
buildings concerned.
note.—In cases where the whole or any portion of the taxes which by
local rule or custom are ordinarily leviable from the tenant, is paid by
a department other than the department in administrative control of
the building, the charge may be treated as contingent expenditure of
the paying department.
d) Taxes both on residential and non-residential buildings owned or
occupied by the Defence Department shall be debited to Defence Services
estimates.
Cost of Survey of Pakistan and other scientific par ties accompanying a military
expedition
41) The cost of Survey of Pakistan and other scientific parties which may accompany a
military expedition shall be adjusted as follows :—
i) All extra expenditure connected with a Survey of Pakistan unit
which would not have been incurred but for field operations shall be borne by the
Defence Estimates, provided the Survey of Pakistan unit accompanied the
expedition at the request of the Defence Department.
 ii) The cost of the pay, allowances, and contingencies of other
scientific parties shall be borne by the respective Civil Departments concerned,
while the expenditure incurred on special transport arrangements made by the
Defence Services shall be debited to the Defence Estimates.
These rules shall not, however, apply to the classification of the cost of units of the
Survey of Pakistan or of other scientific parties mobilized for service with the Army on
general mobilization. The whole cost of these units except (in the case of the Survey of
Pakistan) that of the initial supply of all technical equipment, material and stores, shall be
debited to the Defence Estimates under special rules.
General methods of accounting
Accounting for transactions pertaining to more than one major head of account
42) For the sake of convenience or for other special reasons, receipts or charges
pertaining to more than one head of account may be booked in the first instance
under one of the heads concerned, but the portion creditable or debitable to the
other head or heads involved should be transferred from the former head to the
latter before the accounts of the year are closed. A few cases in which this
procedure is authorised are cited below :—
1. Where the charges for the supply of water from Irrigation canals are
consolidated with the Land Revenue demand the consolidated rates are in the first
instance credited to the head “Land Revenue " and an approximate amount
calculated as the share due to Irrigation is transferred to Irrigation Revenue head.
2. Charges for collection of corporation tax are accounted for under the head
“4-Taxes on Income other than Corporation Tax " in the first instance, the amounts
debitable to the head " 3-Corporation Tax " being transferred later from the former
head to the latter.
3. Interest paid by Government on loans is taken initially under the head “22-
Interest on Debt and Other Obligations” and necessary transfers from this head
are made subsequently in respect of amounts debitable to Commercial
Departments.
4. The Establishment and Tool and Plant charges of Public Works Divisions
are in the first place booked under a single' major head subject to final
apportionment among the several major heads concerned. -
5. The charges relating to the audit of the transactions of the Posts and
Telegraphs, Railway and the Salt Revenue Branch of the Department of Central 1
excises and Salt, are recorded initially under the head “26-Audit " and are
transferred subsequently to the accounts of the respective departments.

Record of Capital expenditure in accounts

43) The following principles shall govern the record of Capital expenditure in the
accounts :—
1. Save as provided otherwise, all expenditure of a Capital nature incurred in a
 Commercial Department or in connection with commercial undertakings for which
regular Capital and Revenue accounts are kept shall be debited in the first
instance to a capital head outside the Revenue Account. So much of this
expenditure as Government may decide to finance out of revenue sources shall be
transferred to a corresponding capital head within the Revenue Account.
note.—Capital expenditure financed from ordinary revenues may be
debited direct to a capital head within the Revenue Account if so
desired by Government, provided that the expenditure is recorded in
sufficient detail under the capital major head within the Revenue
Account, so that it may be combined with the expenditure brought to
account under the capital major head outside the Revenue Account in
order to show the total capital outlay in one place in the administrative
or pro-forma account maintained for the purpose. In the absence of an
appropriate capital major head within the Revenue Account such
capital expenditure shall be taken directly to a distinct sub-head with
separate detailed heads to be opened for the purpose under the
relevant Revenue major head concerned.
2. In the case of other departments, expenditure of a capital nature on a
project which Government may decide to finance from borrowings or from non^-
revenue sources shall be debited initially and finally to a capital head outside the
Revenue Account while similar expenditure on all other projects shall be taken
direct to the appropriate head within the Revenue Account. No question of
transferring any portion of the expenditure initially recorded outside the Revenue
Account to the Revenue Account should arise in these cases unless Government
decide to write the expenditure back to Revenue over a period of years. If this
process takes the form of amortisation of loans taken for the expenditure, the
annual Sinking Fund payments shall be debited to the appropriate Revenue head
of account concerned.
The detailed rules by which allocation of expenditure .between Capital and Revenue
in Commercial departments and undertakings should be determined shall be such as may
be made by Government after consultation with the Auditor General.
Accounting for transactions relating to Excluded and Partially Excluded
Areas
44) Receipts and expenditure pertaining to Excluded Areas and Partially Excluded
Areas in a province—vide Section 91 of the Act—shall be accounted for under the
same major and minor heads under which corresponding receipts and expenditure
pertaining to other areas of the province are accounted for, but the receipts and
expenditure of the former kind may be shown in the accounts separately from the
latter if Government so desires.
45) Deleted.
Accounting for losses
46) Losses of Public money, stores or other property of Government shall be
accounted for in accordance with the rules in Chapter 6.
 Exhibition of recoveries in Government Accounts
47) The rules to regulate the exhibition of recoveries in Government Accounts are
contained in Chapter 5.
Accounting, for recoveries of overpayments
48) Recoveries of overpayments shall be adjusted in the accounts in accordance with
the procedure set out in Article 22 of Volume IV of this Code.
Accounts of commercial undertakings
49) Where any undertakings of Government are conducted on commercial lines, the
essential formalities of commercial accounts should, if Government so desires, be
strictly observed. In such cases, separate commercial accounts of the
undertakings shall be kept outside the regular Government account. Gross receipts
and expenditure of commercial undertakings shall be accounted for under the
appropriate major and minor heads in the same way as ordinary receipts and
expenditure of Government. The heads of accounts should, as far as possible, be
common to the Government accounts and the General Ledger maintained at the
undertaking and should be selected with due regard to the principles of
Governmental and commercial accounting to that the monthly classified account of
income and expenditure of the undertaking may be prepared readily from the
General Ledger maintained at the undertaking.
Working expenses of commercial departments
50) As a general rule all expenditure pertaining to a department should be recorded on
the expenditure side of the account. In the case of recognised commercial
departments, however, it is permissible to take “Working Expenses “on the receipt
side as deduction from gross receipts.
Transactions with other Governments and account circles
51) The methods by which transactions between different account circles as well as
between different Governments including foreign Governments and Pakistan
States are settled shall be as described in the relevant Chapters of Volume IV of
this Code.
Rectification of misclassifications
52) The procedure to be followed in rectifying misclassifications in accounts shall be as
prescribed in Chapter 19 of Volume IV of this Code.
Writes-off from balanced heads to ' Government'
53) Ordinarily all amounts due to Government which are found to be irrecoverable shall
be written-off from the Debt head of account concerned to an expenditure head as
a loss to Government. Similarly, any amount due by Government remaining
unclaimed for such time as may be prescribed by Government may be credited as
revenue of the Government concerned by debit to the Debt or Deposit head
concerned. No amounts should be written-off to " Government Account " under " P-
Deposits and Advances—Part V-Miscellaneous " from a head of account which
closes to balance in the Government account without a specific order of the Auditor
 General and then only on the ground that the error is one of book-keeping only.
Accounts to work from balance to balance
54) The accounts of each Government shall work from balance to balance. The closing
balance shown in the accounts of each month shall work up to the general cash
balances of each Government held in its treasuries (including remittances in
transit) and by the State Bank of Pakistan at the end of that month.
Note.—A portion of the balances of the Central Government is held in
England by the High Commissioner for Pakistan at the Lloyds Bank
Ltd. (Eastern Department

ANNEXURE
(See Article 25)
LIST OF SECTIONS UNDER THE FOUR DIVISIONS OF ACCOUNTS
I.—Revenue.—
Principal heads of Revenue.
A Direct Demands on the Revenue.
AA.—Principal Revenue heads :—
Capital Outlay on Salt Works within the Revenue Account. B.—Railway Revenue
Account.
BB,—Railway Capital Account within the Revenue Account.
C.—Revenue Account of Irrigation, Navigation, Embankment and Drainage Works.
CC.—Capital Account of Irrigation, Navigation, Embankment and Drainage Works within
the Revenue Account.
D.—Posts and Telegraphs Revenue Account.
DD.—Posts and Telegraphs Capital Account within the Revenue Account. E.—Debt
Services. F.—Civil Administration.
FF.—Civil Administration—Capital Account within the Revenue Account.
G.—Currency and Mint.
H.—Civil Works and Miscellaneous Public Improvements.
HH.—Capital Account of Civil Works and Miscellaneous Public Improvements within the
Revenue Account.
I.—Electricity Schemes.
II.—Capital Account of Electricity Schemes within the Revenue Account.
J.—Miscellaneous.
JJ.—Miscellaneous Capital Account within the Revenue Account.
K.—Defence Services.
L.—Contributions and Miscellaneous Adjustments between Central and Provincial
Governments.
M.—Extraordinary Items.
II. —Capital—
AA.—Principal Revenue Heads :—
Forest and other Capital Accounts outside the Revenue Account.
BB.—Railway Capital Account outside the Revenue Account.
CC.—Capital Account of Irrigation, Navigation, Embankment and Drainage Works outside
the Revenue Account.
DD.—Posts and Telegraphs Capital Account outside the Revenue Account.
FF.—Civil Administration—Capital Accounts outside the Revenue Account.
GG.—Currency and Mint—Capital Accounts outside the Revenue Account.
HH.—Capital Account of Civil Works and Miscellaneous Public Improvements outside the
Revenue Account.
II.—Capital Account of Electricity Schemes outside the Revenue Account.
JJ.—Miscellaneous Capital Account outside the Revenue Account.
KK.—Defence Capital Account outside the Revenue Account.
III.—Debt—
N.—Public Debt.
O.—Unfunded Debt.
P.—Deposits and Advances.
Q.—Loans and Advances by the Central Government.
R.—-Loans and Advances by Provincial Governments.
IV.—Remittance—
S.—Remittance—
I.—Remittances within Pakistan.
II.—Remittances between England and Pakistan.
T.—Transfer of Cash between England and Pakistan.
 CHAPTER 4.—DIRECTIONS REGULATING INTER-DEPARTMENTAL
TRANSFERS.

Introductory ... ... 55 General 68

Adjustments between 56 List of Commercial departments Annexure.

Governments and undertakings

Adjustments with outside bodies 58

interdepartmental adjustments 59
 Introductory
55) The Directions in this Chapter shall regulate the conditions under which a
department of a Government may make charges for services rendered or articles
supplied by it and the procedure to be observed in recording such charges in the
accounts of the Government concerned.
Note.—Deleted
Adjustments between Governments
56) In the case of transactions between two Governments, adjustment shall always be
made if required by or under the provisions of the Act; and otherwise, in such
manner and to such extent as may be mutually agreed upon by the Governments
concerned.
57) Deleted
Adjustments with outside bodies
58) Payment shall be required in all cases where a department of a Government
renders service or makes supplies to a non-Government body or institution or to a
separate fund constituted as such inside or outside the Public Account, unless
Government by general or special order gives directions to the contrary. Relief in
respect of payment for services or supplies given to any body or fund, should
ordinarily be given through a grant-in-aid rather than by remission of dues.
Inter-departmental adjustments
59) For purposes of inter-departmental payments, the departments of a Government
shall be divided into Service departments and Commercial departments according
to the following principles :—
A.—Service Departments.—These are constituted for the discharge of those
functions which either (a) are inseparable from and form part of the idea of
Government, or (b) are necessary to, and form part of, the general conduct of the
business of Government—
Examples of the first class are:—
the departments of Administration of Justice, Jails and Convict Settlements, Police,
Education, Medical, Public Health, Forest, Defence.
Examples of the second class are:—
the departments of Survey, Government Printing, Stationery, Public Works
(Building and Roads Branch), Supply and Development Department.
B.—Commercial Departments or Undertakings.—These are maintained mainly for
the purposes of rendering services or providing supplies, of certain special kinds, on
payment for the services rendered or for the articles supplied. They perform functions
which are not necessarily Governmental functions. They are required to work to a
‘financial result determined through accounts maintained on commercial principles.
 note.—Government has the power in respect of these Directions to-
decide whether a particular department or particular activities of a
department shall be regarded as a Commercial department or
undertaking. A list of departments and undertakings at present
recognised by the Central Government as commercial is given in the
annexure to this chapter. Lists of commercial 'concerns of the
Provincial Governments will be found in the Manuals, etc., of the
Governments concerned.
60) Save as expressly provided in this Chapter, a Service department shall not make
charges against another department for services or supplies which fall within the
class of duties for which the former department is constituted.
The following exceptions to the rule in this Article have been authorised:—
a. The Forest Department may charge any other department for vegetable, animal or
mineral products extracted from a forest area.
b. Payment must ordinarily be made for convict labour as in the case of that supplied
to the Public Works and other departments of Government but no charge shall be
made for convict labour in the case of works undertaken by the Public Works
Department which are treated as Jail Works.
c. The cost of additional Police Guards supplied to an Irrigation or other project while
under construction, may, be debited to the project concerned.
61) A commercial department or undertakings shall ordinarily charge and be charged
for any supplies and services made or rendered to, or by, other departments of
Government.
This Direction may be applied to particular units or particular activities of 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 1 .—Save as otherwise provided in this Chapter, service rendered
by a Service department falling under clause A (a) of Article 59 in the
normal discharge of its functions shall not be regarded as service
rendered for the purposes of this Article.
Note 2.—The supply of residential accommodation by one department-
to the employees of another shall not for the purposes of the
Directions in this Chapter be held to constitute a service rendered. In
all such cases, the rent charged for residential accommodation will be
the rent recoverable under the rules for the time being in force from
the persons actually using such accommodation.
62) Where one department makes payment or renders service as an agent of another
department of the same Government the principal department may, subject to
such monetary limit as may be fixed by Government in this behalf, be debited with
the expenditure incurred on its behalf by the agent department.
 Note 1.—The cost of land acquired by a Civil department on behalf of
the Public Works Department is debitable in the accounts of the latter
as part of the cost of the works for which the land is taken up; but
when land is taken up by two or more Service departments conjointly,
the cost is wholly debitable to the department for which the major
portion of expenditure was incurred, unless there are special reasons
to the contrary.
Note 2.—When a special officer is employed for the acquisition of land
for any department, the expenditure on pay, allowances, etc., of the
special officer and his establishment and any expenditure on
contingencies is debitable to that department as part of the cost of
land. When the land is taken up by a Civil officer, not specially
employed for the work, only special charges incurred in connection
with the acquisition of the land on establishment, contingencies, etc.,
shall be borne by the department for which the land is acquired.
63) Without prejudice to the general principle contained in Article 60, the Defence
Services shall, in respect of inter-departmental transaction^ charge and be
charged for services rendered and supplies made to or by other departments,
unless in particular cases or classes of cases, Government in consultation w»tri
the Auditor General have decided that the inter-departmental adjustment would be
unsuitable and undesirable

Note l.---The Defence Services shall not be required to pay rent for
office, accommodation supplied by the Public Works Department in
Central! buildings in any station in Pakistan, nor shall rent be charged
for buildings of the Defence Services in any station in Pakistan
occupied by departments of the Central Government other than those
falling under clause B of Article 59.
Note 2.—The Defence Services also shall not be required to pay for
the use of the Government Civil aerodromes and for other incidental
services rendered by the Civil Aviation Department to Royal Pakistan
Air Force planes, nor shall the: Civil Aviation Department be charged,
as a reciprocal arrangement, for the use of the aerodromes of the
Royal Pakistan Air Force by the Civil Aircrafts.
64) A branch of a Service department performing duties supplementary to the main
function of the department and intended to render particular services on payment,
may levy charges in respect of the work for which it has been constituted.
Examples
Jail Manufacture, Survey map-publishing, Printing (Publishing Department),
Mint, (Miscellaneous Services other than coinage)
65) A branch of a department constituted for the subsidiary service of that department,
but employed to render similar service to another department, may charge that
other department, e.g.—
 Workshops of a department, Mathematical Instrument Office, Dockyards
66) A regularly organised store branch of a department should ordinarily charge any
other department for supplies made ; but petty and casual supplies of stores may if
the supplying department consents, be made without payment.
67) Notwithstanding anything contained in the Directions in this Chapter, a
Government may, for special reasons which shall be recorded and communicated
to the Accountant General, permit inter-departmental adjustment in any case
where such adjustment may be considered necessary in the interests of economy
or of departmental control of expenditure.
General
68) Where under the Directions in this Chapter payment is required to be made by one
department of a Government to another, such payment may, if the case so
requires or if otherwise deemed necessary, include adequate charge for
supervision or other indirect expenditure connected with the service or supply for
which payment is made.
69) Payments of amounts due by one department of Government to another shall
ordinarily be made by book transfer except when such transfers do not suit the
methods of accounts or of business adopted by the receiving department.
70) Deleted.
71) Any question of doubt or dispute arising in connection with the interpretation of the
Directions in this Chapter will be decided by the Auditor General with the approval
of the Governor General.
ANNEXURE
List of departments and undertakings recognised by the Central Government as
Commercial
(vide Note under Article 59).
(This list does not purport to be exhaustive and may be modified by Government
where necessary in consultation with the Accountant General.)
1. Posts and Telegraphs.
2. Railways.
3. Irrigation, Navigation, Embankment and -Drainage Works for which capital
and revenue accounts are kept.
4. The Radio Pakistan.
5. The Radio Publications.
6. Pakistan Lighthouse Administration (Headquarters and Lighthouse District )
7. Salt Revenue Branch of the Department of Central Excises and Salt.
 CHAPTER 5
DIRECTIONS REGULATING THE EXHIBITION OF RECOVERIES OF EXPENDITURE
IN GOVERNMENT ACCOUNTS

Introductory 7 Recoveries by one department from .

2 another department of the same
Government
Recoveries from private persons or 75
bodies including Pakistan States and 7
Governments outside Pakistan 3

Recoveries by one Government from 7 Receipts and recoveries on Capital 76

another 4 Account
 Introductory
72) The Directions in this Chapter shall regulate the exhibition of recoveries of
expenditure in Government accounts.
In these directions the term ' recovery ' means repayment by another Government,
department or an outside body or person of expenditure initially borne by a Government
department and recorded as such in its accounts. .
Recoveries from private persons or bodies, Pakistan States and Governments
outside Pakistan
73) Recoveries from private persons or bodies (including local funds, Pakistan States
and Governments outside Pakistan) should, as a general rule, be treated as
revenue and not as deduction from expenditure.'
Exceptions
i. When a Government undertakes a service merely as an agent of a private body,
so that the entire cost of the service is recovered from that body, the net cost to
Government being nil, the recoveries may be taken in reduction of expenditure.
ii. Recoveries of expenditure on works in progress and transactions of stock and
other suspense accounts :—
The technical estimates take cognisance of all anticipated receipts from sale
proceeds of materials, plant, etc., received from the old structure, while the receipts under
“Stock and Suspense " are by their very nature inseparable from the expenditure
recorded under the main head. The recoveries falling under these two categories should
therefore be treated as reduction of gross expenditure.
Recoveries by one Government from another
74) As between two or more Governments the following directions shall regulate the
classification of recoveries :—
a) If the recoveries represent debits to another Government of expenditure
which was so debitable from the-moment it was sanctioned, they should not be
treated as revenue of the Government effecting the recoveries but as deductions
from expenditure.
b) In the case of joint establishments, where the expenditure is not shared by
two or more Governments ab initio but is incurred by one of the Governments and
partially repaid by the others, the repayment, if made while the accounts of the
year are still open, should be treated as deduction from expenditure.
c) Recoveries of the classes falling under (a) and (b), if not effected within the
accounts of the year in which the expenditure was incurred, should be treated as
revenue.
Exception : — In cases where the recovery is made on the basis of the calendar
year instead of the financial year, the whole amount of the recovery may be treated
as reduction of expenditure though a portion of it relates to expenditure incurred
during the previous financial year.
 d) Recoveries on account of commuted value of pensions effected from other
Governments should be treated as deductions from expenditure.
e) All other recoveries should be credited as revenue of the recovering
.Government, whenever they are received.
Recoveries by one department from another department of the same Government
75) As between different departments of the same Government, the recoveries should
be treated as receipts deduction from the gross expenditure, except such
recoveries as are made by a Commercial department, which should be treated as
receipts of that -department.
Note 1. — The term " recoveries by a Commercial department "for the
purpose of this Direction shall apply to recoveries in respect of
services rendered to other departments in pursuance of the proper
functions for which the department is constituted, that is to say, in the
case of the Posts and Telegraphs Department, recoveries shall be
treated as receipts only when they are made in respect of Postal,
Telegraph or Telephone services rendered to the other departments.
Where, however, a Commercial department acts as an agent of
another department for the discharge of functions not germane to the
essential purpose of the department, the recoveries shall be taken in
reduction of expenditure.
Note 2. — Recoveries made from another department, if not effected
within the accounts of the year in which the expenditure was incurred,
should be treated as revenue and not as deduction from expenditure,
unless the latter course is authorised by provision in the budget
estimates. '
Receipts and recoveries on Capital Account
76) Notwithstanding anything to the contrary that may be provided by or under the
Directions in this Chapter, receipts and recoveries on Capital Account is so far as they
represent recoveries of expenditure previously debited to a Capital major head shall be
taken in reduction of expenditure under the major head concerned except where under
the rules of allocation applicable to a particular department, such receipts have to be
taken to revenue.
Settlement of doubts or disputes
77) In case of doubt or dispute, the question whether any particular recovery is
classifiable as revenue; or as deduction from -expenditure under the Directions in this
Chapter will be decided by the Auditor General, with the approval of the Governor-
General.
78) Deleted.
 CHAPTER 6.—DIRECTIONS REGULATING THE EXHIBITION OF LOSSES IN
GOVERNMENT ACCOUNTS.

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

Receipts ... 80 Inevitable losses 84

Buildings, lands, stores and 81 Exhibition of Losses in Appropriation 85

equipment Accounts

Cash in Treasuries and in 82

departmental charge ... ...

Introductory
79)The Directions in this Chapter shall regulate the exhibition and adjustment of
losses in Government Accounts.
Receipts
80)
1. If a claim be relinquished, the value of the claim shall not be recorded on
the expenditure side as a specific loss.
2. If money due to Government has actually reached a Government servant
and is then embezzled, stolen or lost, even though it may not have reached the
treasury and thus have passed into the Public Account, it should be brought into
the public account as a receipt and then shown on the expenditure side by record
under a separate head as a loss.
Note 1.—The term “Government servant " used in clause (2) of this
Article includes persons who, though not technically borne on a
regular Government establishment, are duly authorised to receive
money on behalf of Government.
Note 2.—Where losses of public money are wholly or partially met by
non-issue of pay or pension and the Account Department
authorisedly applies the unissued amount to meet the public claim,
the resultant balance of the claim alone should be treated as a loss,
the emoluments due being debited-to the pertinent head of account
as if they had been drawn and used by the Government servant
concerned in paying the public claim.
Buildings, lands, stores and equipment
81) Losses or deficiencies need not be recorded under a separate head in the
 accounts, though they should be written off any value or commercial account that may
be maintained. If any transactions under these categories are recorded under a
Suspense head in the Government accounts, losses or deficiencies relating thereto must
be written off the Suspense heads also.
Cash in hand, whether in treasuries or in departmental charge.
82) All losses or deficiencies should be recorded under separate heads in the
accounts.
Note 1.—The acceptance of counterfeit coins or notes shall be
regarded as a loss of cash.
Note 2.—Any recovery made in the course of the year in which the
losses are brought to account shall be shown by deduction from the
head under which the loss is recorded. Any recovery made after the
accounts of the year are closed shall be shown as an item of receipt.
Irregular or unusual payments.
83) Irregular or unusual payments should be recorded in the accounts with general
reference to the ordinary rules of classification according to the nature of the
expenditure; for example, an overpayment of pay shall be debited to the head "Pay".
Similarly, an excess payment for bricks manufactured shall be debited to the work for
which the bricks are used. It is only when special heads exist in the account^ for
recording such charges, as compensations for damages, irrecoverable temporary loans
written off and the like, that unusual pr extraordinary payments shall be separately
recorded.
Inevitable losses
84) Where losses are an inevitable feature of the working of a particular department,
the major head of account under which the expenditure of that department is recorded
shall contain separate descriptive heads under which such losses may be recorded.
Exhibition of Losses in Appropriation Accounts
85) The rules relating to the exhibition of losses in the Appropriation Accounts are
contained in the instructions issued by the Auditor General for the preparation of those
Accounts.
 APPENDIX 1
(See article 2.)
The Initial and Subsidiary Accounts Rules
In exercise of the powers conferred by sub-paragraph (3) of paragraph 11 of the
Government of India (Audit and Accounts) Order, 1936, the Governor-General is pleased,
after consultation with the Auditor General of India to make the following rules:—
1)
1. These rules may be called the Initial and Subsidiary Accounts Rules.
2. They shall come into force on the 1st April, 1937.
2) In these rules—
1. " Initial Accounts " means a primary record of all money
transactions affecting the revenues of the Federation or of any Province as they
occur ;
2. the " Order " means the Government of India (Audit and Accounts)
Order, 1936 ;
3. “Treasuries " include all treasuries and sub-treasuries whether
under the control of the Federation or of a Province; and other terms and
expressions have the same meanings as have been assigned to them in the
Order.
3) The Auditor General of India from the date these rules come into force shall be
relieved from the responsibility for keeping accounts of the undermentioned class
or character :—
a) Initial Accounts required to be kept in treasuries ;
b) Initial and Subsidiary Accounts that may be required to be kept in any office
or department of the Federation, or, as the case may be, of any Province ;
c) accounts of stores and stock that may be required to be kept in any office or
department of the Federation or of a Province by order of the Governor General or
of the Governor of the Province ; and
d) Trading, Manufacturing and Profit and Loss Accounts and balance sheets
and any other subsidiary accounts that may be required to be kept by order of the
Governor-General or of the Governor of a Province in any Department of the
Federation or of the Province.
4) Nothing contained in Rule 3 shall be construed as derogating from the authority of the
Auditor General of India—
a) to require any treasury, office or department keeping initial or subsidiary
accounts to render accounts of such transactions as are included in them to the
audit and accounts offices under his control on such dates as he may determine ;
or
b) To prescribe the form in which such accounts shall be rendered and in
which the initial accounts, from which the accounts so rendered are compiled or on
which they are based, shall be kept.
 APPENDIX 2
(See article 26.)
List of Major and Minor heads of Account of Central and Provincial Receipts and
Disbursements.
(Printed separately)
 APPENDIX 3
(See article 29.)
Principles and Rules regarding the distribution of certain charges and receipts
between Governments
A.—introductory
B.—pay, allowances, pensions, etc
I. Incidence of Pay and Allowances, other than Leave Salaries.
II. Incidence of Leave Salaries.
III. Incidence of cost of Passages.
IV. Incidence of Pensions.
V. Incidence of charges for Bonus in respect of Government servants who are
employed on Bonus terms and who serve under more than one Government.
VI. Incidence of Government contribution to Indian Civil Service Family Pensions.
VII. Incidence of Government contribution to the Indian Civil Service (Non-European
Members) Provident Fund.
C. — other charges
VIII. Incidence of expenditure involved in Audit and keeping Accounts.
IX. Incidence of Grants of Land and Alienations.
X. Incidence of the cost of Police functions on Railways including the cost of
protecting Railway Bridges.
XI. Incidence of the cost of (I) Forest Surveys carried out by the Survey of Pakistan,
and (2) Forest maps prepared by that Department.
XII. Incidence of the cost of Maintenance and Demarcation of Boundaries and of
Settlement of Boundary Disputes.
D.—receipts.
XIII. Incidence of Leave Salary and Pension Contributions recovered in respect .of
Government servants lent on Foreign Service.
 A.—introductory
The rules regulating the incidence of pay, leave, passage and pension, etc.,
charges of Government servants as well as of certain other charges and receipts between
Governments which are set out in this Appendix are based on arrangements agreed
between the different Governments and therefore binding on all of them.
B.—pay, allowances, pensions, etc
/. Incidence of pay and Allowances, other than leave salaries.
Subject to any other arrangements which may be settled mutually between the
Governments concerned, the incidence of transit pay and allowances including travelling
allowances of a Government servant transferred from one Government to another, will be
regulated in accordance with the following principles:—
i. When a Government servant is transferred permanently from one Government to
another his transit pay and allowances including travelling allowances shall be
borne by the Government to which he is transferred.
ii. When the services of a Government servant are lent by one Government to
another the transit pay and allowances including travelling allowances while he is
joining and leaving the new service shall be debited to the borrowing Government.
This principle applies even in cases where the Government servant lent takes
leave either before joining the borrowing Government or before rejoining the
lending Government and holds good even in respect of joining time admissible to a
Government servant returning, from leave put of Pakistan of more than four
months'' duration, the term ' four months * being interpreted to mean 90 days in the
class of Government servants subject to the Revised Leave Rules. For this
purpose, officers of the Indian Medical Service employed under Provincial
Governments should in all cases be regarded as lent to those Governments by the
Central Government (Defence Department)
iii. In the case of an officer in a joint cadre serving two Governments his transit pay
and allowances including travelling allowances on transfer from one office to
another shall be debited to the office to which he is proceeding.
2) When a Military or Medical Officer holding a civil post on consolidated pay which is
less than his military pay is allowed to draw the difference between them, he draws
it from the department—Central or Provincial—from which he receives his
consolidated pay.
3) The following rules govern the incidence of the cost of troops lent to civil
departments of the Central Government and to Provincial Governments. The
words ' military ' and ‘troops’ are used to include Royal Pakistan Navy and the Air
Force as well as the Army.
1. When troops are required on duties of a ' military' nature e.g.,
ceremonial purposes and provision of escorts or guards of honour in
circumstances not covered by instructions 771, 772 and 775 of the Regulations for
the Army in India (1937 Edition) and flag marches when they fall into the category
of cases involving duties of a military nature and when they are not connected with
the maintenance of law and order ] the extra cost if any, of supplying the services
required (e.g., in the way of transport, equipment, etc.) will be met by a contribution
 from Provincial revenues or the revenues of the Civil Department concerned of the
Central Government to the Defence Services Estimates.
Note.—The cases in which, flag marches come within the scope of this
rule will be decided by the Central Government.
2. When troops are employed by civil on duties of a 'non-military'
nature (e.g., on occasions of public calamities or emergencies such as fires,
earthquakes, floods, famines and strikes), the Provincial Governments or the Civil
Departments concerned will be liable to bear the following charges unless they are
waived by the Central Government for any exceptional reasons :—
a) In strikes, etc., for carrying on essential public services.—
The complete cost of the force including ordinary pay and allowances, extra cost of
transport, equipment (including loss and repair expenses, etc.) and extraordinary
charges in the shape of special pay or transport of stores to the personnel
engaged at the rates laid down in paragraphs 397 to 399, Pay and Allowances
Regulations, Part I and Rule 491, Regulations for the Army in India.
b) In fires, floods, famines, earthquakes, and other
calamities of nature.—All extra cost involved in the way of transport, equipment,
etc., and all extraordinary expenses in the shape of special pay or the supply of
stores to the personnel engaged at the rates laid down in paragraphs 397 to 399,
Pay and Allowances Regulations, Part I, and Rule 491, Regulations for the Army in
India.
Note.—In addition, when troops are employed on duties falling under
either clause (a) or (b) above, the Provincial Government or the Civil
Department concerned of the Central Government will be liable for all
loss or damage to property (including military) and also for all
pensionary awards made in respect of casualties arising directly out
of the employment.
3. The full cost of employing troops in aid of the Civil power for the
prevention or suppression of disorder will be met by the Central Government from
defence Services Estimates: but it will be open to the Civil Department of the
Central! Government or the Provincial Government concerned to contribute
towards the cost, if they wish to do so. The Provincial Governments or the Civil
Departments concerned will nevertheless be liable for the .payment of any
compensation that may become payable in respect of any damage done when
troops are employed in aid of the Civil power.
4) Rewards for proficiency in oriental languages paid to a military officer from the
Defence-Services Estimates during the three years preceding his transfer to other
Departments of .the Central Government or to Provincial Governments will be
recovered by the Controller of Military Accounts (Pensions), Lahore, from the
Department or Government concerned on confirmation of the officer in his Civil
appointment
 Rewards to Military officers in temporary civil employ under the Central or
Provincial Governments for proficiency in oriental languages are paid by the Controller of
Military Accounts(Pensions), Lahore, from the Defence Services Estimates in the first
instance. On confirmation of an officer in the civil department, the Controller of Military
Accounts (Pensions). Lahore, will recover from the department or Provincial Government
concerned, the amount of any language rewards paid to the officer from the Defence
Services Estimates.
The amount recoverable from the civil department of the Central Government or
from the Provincial Government in these cases is the civil rate of language reward as
published by the Department of Education, Health and Lands of the pre-partition
Government of India; but in the case of officers of the category referred to in sub-clause f
above the difference between the military and the civil rates of awards is recoverable from
the officers themselves in instalments of Rs. 50 per mensem. '
Note.—Rewards for passing the lower and Higher Standard
examinations in Urdu by officers in temporary civil employ are not
refundable to the Defence Services Estimates.
5) When soldiers, are sent under Military escort from one station to another to stand
trial on a criminal charge, they will travel like any other party of soldiers on duty,
under a warrant furnished by the Military authorities,- the charge being met from
the Defence Services Estimates. When a soldier is conducted by a Police escort,
the charge will be Civil ; the warrant issued in such cases should include the
accused as he is a soldier proceeding to a certain place under the orders of his
Military superior and therefore on duty.
6) Civilian Government servants, who belong to the Army in India Reserve of officers,
when called up for training receive the following emoluments—
i. when proceeding to carry out their training direct from their civil
appointments, the pay and allowances which they would have drawn in their civil
appointments but for the training, for the whole period of absence on such training
inclusive of the time spent in transit to and fro ;
ii. when proceeding to carry out their training while on leave in Pakistan,
Burma, Ceylon, Great Britain or Northern Ireland, the civil leave pay and
allowances which they would have drawn but for the training ;
iii. (in) when proceeding to carry out their training on the expiry of leave out of
Pakistan taken from their civil appointments but before rejoining their civil
appointments for duty, joining time civil pay from the date of disembarkation in
Pakistan to the date preceding that on which their training commenced and full civil
pay for the period of actual training and the period spent in journeying to the place
of their civil appointments : and
iv. Military pay and allowances for the period of actual training.
The emoluments drawn under (i) to (ii) are debatable to the Civil—Central or
Provincial Estimates and that under)to the Defence Services Estimates.
If it is necessary to provide a substitute in the place of such an officer undergoing
training the additional cost will be a charge on Civil Estimates.
note.—This rule is also applicable in regard to the allocation of the
 civil pay of a Government servant, who is a member of the Royal
Pakistan Naval Volunteers Reserve or the Pakistan Royal Navy
Reserve, when called up for training.
7) Reservists of the Army employed under the Central or Provincial Governments will,
when called up for periodical military training, receive military pay and allowances.
They will also receive the excess, if any, of their civil pay over their military pay
provided that this concession is specifically sanctioned by the Ministry or Division
of the Government of Pakistan or the head of the attached or subordinate office
concerned, or by the Provincial Governments in whose employ the reservists are
serving in their civil capacity. Except where the civil pay of the reservists is met
from the Defence Services Estimates the extra expenditure involved will not
constitute a charge against the Defence Services Estimates.
8) Deleted.
9) Deleted.
10) Travelling allowances of Telegraph signalers accompanying Provincial Governors
and other high officials on tour is debited to the Department concerned, although
their pay for the period is debited to the Telegraph Department.
11) Deleted.
12) Subject to any separate agreements that have been or may be arrived at between
the various Governments, the pay and allowances including travelling allowances,
of a Government servant summoned to give evidence in his official capacity in a
Criminal Court or m a Civil Court in a case in which Government is a party are,
during the period of his absence, debited to the Government under which he is
employed. Actual expenses under the rules of the court, if admissible, are,
however, payable by the court, and debited to court contingencies.
13) Deleted.
II. Incidence of Leave Salaries.
The following rules govern the incidence of leave-salaries of Government servants
who have served under two or more Governments.
For the purposes, of these rules—
1. services under the Defence Department and Commercial Departments
within the same Government should be regarded as service under a separate
Government ;
2. a lending Government is ordinarily a Government under which a
Government servant first obtains permanent employment ;
3. leave salary does not include a house rent allowance or other compensatory
allowance drawn during leave,
1) Save as otherwise provided in these rules, when a Government servant is
transferred to service under Government other than that under which he was first
employed, the leave salary drawn by him during any leave taken after the date of
transfer should be debited to the borrowing Government until the entire leave
earned under that Government has been exhausted, irrespective of whether the
leave is taken while the Government servant is actually serving under the
 borrowing Government not.
note 1.—In cases in which a Government servant while in permanent
service under one Government is transferred to equally permanent
service under another Government, e.g.. officers of the Indian Medical
Service and Royal Pakistan Engineers transferred to permanent Civil
employment and members of the Civil Service of Pakistan-transferred
to permanent employment in Central Departments such as the
Pakistan Customs Service or the Pakistan Audit Department, the
Government to which such a Government servant is permanently
transferred should not be regarded as a borrowing Government but
should be regarded as occupying the same position as the original
lending Government. In other words, for the purposes of these rules, it
is to be regarded in respect of that Government servant in future as a
lending Government. This principle shall not, however, apply to cases
in which a Government servant is transferred from one Government to
another to fill a permanent post for a limited period, e.g., a Secretary
ship in the Central Government's Secretariat.
An important corollary of this principle is that when an officer of the
Pakistan Army, Indian Medical Service or Royal Pakistan Engineers in
permanent civil employ is re-transferred temporarily to the Defence
Department for war work, etc., the Defence Department should be
regarded as a borrowing Government.
note 2.—In the case of Government servants borne on joint cadres,
service under a Government, other than the parent Government, will
be treated as service under a borrowing Government ; but see Rule 10.
note 3.-No share of the leave salary of a Civilian Government servant
belonging to the Army in India Reserve of Officers or the Pakistan
Territorial Force for the period he is called out for military training will
be debitable to the Defence Services Estimates.
note 4.—Leave earned by service under the Government of Burma
prior to separation will for purposes of allocation be treated as earned
under the Government under which the officer concerned was
permanently employed on the 1st April, 1937.
2) Except as provided in the two succeeding sub-paragraphs, the liability of a
borrowing Government should be taken in all cases (including those of
Government servants whose leave is regulated by the leave rules in the Civil
Service Regulations or any other leave rules) in terms of leave on average pay, at
5/22nds of duty in the case of Government servants subject to the Special Leave
Rules of the Fundamental Rules or the European Service Leave Rules of the Civil
Service Regulations or any other corresponding leave rules and at 2/Mths of duty
in the case of others, without regard to the maximum limit of leave that can be
earned or granted to the Government servant under the leave rules to which he is
subject. This principle applies also in the case of Military Commissioned Officers,
Departmental Officers and Warrant and Non-commissioned Officers whose leave
is regulated under Military Leave Rules and/or Fundamental Rule 100. For the
purpose of determining the liability for leave-salaries, these officers should be
 considered to have earned leave as follows :—
a) Military Commissioned Officers—5/22nds of duty performed;
b) Others—2/11 the of duty performed.
In the case of officers serving in vacation departments the leave earned is
subject to reduction by one month or a fraction of a month, as the case may be, for each
year of duty in which the vacation was wholly or partly enjoy :d. For the purpose of
subsidiary leave accounts it may, however .be assumed, that vacation was enjoyed in
all cases prior to 1st January 1922, the true facts recorded in the leave accounts being
taken into account in all subsequent calculations.
In the case of High Court Judges, the calculations for the purpose of subsidiary
leave accounts should be made in accordance with the leave rules to which they are
subject under the Government of India (High Court Judges) Order, 1937.
3) When the leave salary of a Government servant has to be allocated under
these rules between an original lending Government and a second lending Government
(ride Note 1 under Rule I), it should, save as provided in Rule 4, be debited first to the
second lending Government to the full extent of the leave earned under it and a debit to
the first lending Government will be made only when all leave earned under the second
lending Government has been exhausted. Similarly, if the leave salary has to be allocated
among three lending Governments, the leave earned under the third or the last lending
Government will first be exhausted, then the leave earned under the second and finally
the leave .earned under the first or original lending Government. This principle of debit of
leave salary according to the reverse order to that of employment shall also apply, subject
to the provisions of Rules 1 and 4, when leave salary has to be allocated among two or
more borrowing Governments and in respect of different periods of service rendered by a
Government servant under a particular Government. In the latter case, the leave salary in
respect of the leave earned in each period of service under the particular Government will
be dealt with separately.
The example given below illustrates how the principle laid down in this Rule read
with Rule 1 should be applied in practice :—
Suppose a Government servant has rendered service under different Governments
as follows :—

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

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

Reverts to Government A on the 1st August 1931.

Transferred permanently to Government B on the 1st April 1932.

(second leading Government)

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

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

September 1932.
Reverts to Government B on the 1st October 1932,

Transferred permanently to Government C on the 1st December 1932.

(third leading Government)

Proceeds on leave for 28 months on the 1st April 1933.

from Government C

The leave salary of the Government servant will be debited to the different
Governments in the following order :—
Firstly, Government P in respect of leave earned under it for the period 1st
September 1932 to 30th September 1932.
Secondly, Government Q in respect of leave earned under it for the period 1st
June 1932 to 31st August 1932.
Thirdly, Government P in respect of leave earned under it for the period 1st April
1931 to 31st July 1931.
Fourthly, Government C in respect of leave earned under it for the period 1st
December 1932 to 31st March 1933.
Fifthly, Government B in respect of leave earned under it for the periods 1st
October 1932 to 30th November 1932 and 1st April 1932 to 31st May 1932.
Sixthly, go eminent A in respect of leave timed under it for the periods 1st August
1931 to 31st March 1932, 1st April 1930 to 31st March 1931 and in respect of leave
earned under it by service prior to 1st April 1930.
3 A. When a Government servant is granted an extension of service and the whole of
the leave at his credit on the date of compulsory retirement lapses under F. R. 86
(a) or any other corresponding leave rule and no leave is carried forward on
extension of service, the Government for whose benefit the extension is
sanctioned will bear the entire charge for leave salary in respect of the leave
earned by him during the period of extension, any liability of any Government on
that date as shown in his subsidiary leave account being automatically cancelled.
When, however, such a Government servant carries forward any leave on
extension of service, such liability continues, but only in respect of the leave
actually carried forward.
4) When a Military Commissioned Officer claims under Note 2 to Fundamental Rule
90 the privilege of drawing the minimum leave-salary fixed by military rules in
respect of any period of leave earned under those rules before coming under civil
leave rules, such portion of the leave as was actually earned by military service
should be debited to the Defence Department.
5) The Government which sanctions ' leave not due ' will bear the charge on account
of such leave in the first instance in all cases, but in cases where the Government
servant on return from such leave is transferred to another Government before the'
leave not due taken by him is completely earned by duty, such readjustment of the
charge may be made as may be agreed upon by the two Governments concerned.
6) Leave-salary in respect of Special Disability Leave granted to a Government
servant will be borne by the Government which sanctioned the leave, provided that
where a Government servant has served under more than one Government and is
granted Special Disability Leave on average pay under Fundamental Rule 83 (7)
(b), half of which is debitable to his leave account under Fundamental Rule 78 (b),
the debit for such leave should be made both in the main and subsidiary leave
accounts and the actual amount of leave-salary drawn by him for the whole period
of such leave will be apportioned among the Governments concerned in the
proportion in which that leave is debited to his leave accounts with those
Governments.
7) The allowances paid to a Government servant during study leave will be borne by
the Government under which he was employed when the study leave was granted.
8) The Government which received or remitted the contribution for leave salary of a
Government servant in Foreign service should bear the charges for his leave-
salary in respect of the leave earned by him during such service.
9) In respect of Government servants subject to the Central Government's Revised
Leave Rules, 1933, or similar rules issued by other Governments which make the
calculation of leave in relation to the period of duty impossible, contribution for
leave-salary is recovered from borrowing Governments. The liability of a borrowing
Government to pay contributions to the lending Government ceases when a
Government servant is permanently transferred to the former, but the lending
Government remains responsible for the leave-salary of the Government servant in
respect of " earned leave " at credit on the date of his permanent transfer to the
borrowing Government. This amount of " earned leave " should be exhausted first
by the Government servant before any leave in respect of service after permanent
transfer to the borrowing Government is taken by him. The leave-salary in respect
of any other kind of leave which may be taken by the Government servant after his
permanent transfer to the borrowing Government under the leave rules of that
Government will be borne by that Government.
note.—In the case of officers borne on joint cadres, allocation of
leave-salary will be made in accordance with the arrangement
mutually agreed upon by the Governments concerned.
10) Notwithstanding anything contained in these rules, the Government of Sind
liquidated their liability for the leave-salary of officers of the joint cadre services
serving under them by payment of leave-salary contribution to the Government of
Bombay in respect of such service up to and for 14th August, 1947.
11) Deleted.
III. Incidence of the cost of Passages.
The following rules govern the incidence of the cost of passages taken by
Government servants who have served under two or more Governments, under the
Regulations contained in Schedule IV to the Superior Civil Services Rules or under the
Central Services (Non-Superior Officers) Passage Rules, 1939, or under the Railway
Services (Non-Superior Officers) Passage Rules, 1939, or under identical terms in rules
or orders of a Provincial Government, or under the rules of the Defence Department. .
For the purposes of these rules, Commercial Departments are treated as separate
Governments and the Defence Department of the Central Government is also treated as
a separate Government.
note.—It has been agreed by the Central and the Provincial
Governments that no passage contribution should be paid in respect
of an officer employed as the Governor of a province. (This decision
does not apply to Governors who have demitted office prior to the 1st
April 1943.)
1)
i. When the services of a Government servant who is entitled to passage
concessions under the terms of the Service rules applicable to him are lent by one
Government to another, the borrowing Government will pay contributions in
respect of his passages to the lending Government at the rate, specified below for
the period of service, including leave, rendered by the Government servant under
the borrowing Government. The cost of all passages taken by him (including those
taken while serving under the borrowing Government) will then be borne by the
lending Government. The calculation of the total amount payable by the borrowing
Government may be made at the end of the Government servant's service under
the latter or at the end of the financial year, whichever is earlier and the adjustment
may then be made in one lump sum.
The rates of contributions applicable to the several classes of officers will be as
follows :—

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

Civil officers entitled to second class ... Rs. 30p.m.

passages

Military officers ... At the rate prescribed in Appendix X,

Financial Regulations for the Army in India,
Part I.

note.—In respect of officers of joint cadres serving two or more

Governments the provisions of this clause may be varied by mutual
agreement between the Governments concerned.
ii. When such a Government servant is transferred permanently from one
Government to another, the allocation of the liability for his passages will be made
between the two Governments as follows :—
a) The Government under which the Government servant was
originally employed will be debited with an amount equivalent to the contributions
calculated at the rate mentioned in clause (/) above for the period of service,
including leave, rendered by him under that Government. The expression “period
of service " in this clause includes any period of service under another Government
in respect of which contribution for passages has been received, but excludes any
period of service in respect of which the Government servant was not eligible for
passage concessions under the rules applicable to the Service to which he
 belonged.
b) That Government will be credited with an amount representing the
cost of passages already taken by the Government servant while serving under it.
If (a) exceeds (b), the difference will be paid by the original Government to the
second Government, and, conversely, if (6) exceeds (a), the difference will be recovered
by the original Government from the second Government.
The cost of all passages taken by the Government servant after the date of
transfer will be debited to the second Government.
note.—A Government servant will not be considered to have been
transferred permanently from one Government to another until he is
confirmed in a permanent post other than a tenure post, under the
latter Government.
2) Deleted.
IV. Incidence of Pensions.
The following rules regulate the adjustment of pensionary charges of Government
servants who have served under, one Government or more than one Government. These
rules also constitute the agreements relating to the distribution of pensionary charges
contemplated by Section 156 of the Government of India Act, 1935.
2) Deleted.
3) For the purposes of these rules—
1. " Length of service " means " length of qualifying service " ;
2. service under a Government includes periods for which a Government
servant drew pay or leave salary from that Government, but periods of leave out of
India prior to 1st April 1921 should be taken as service under the Government
under which the Government servant rendered the service by which the said leave
was earned ;
3. service rendered in a department the expenditure on which was debited to a
divided
head before 1st April 1921 should be treated as service under the Central or
Provincial
Government according as the head in question became Central or Provincial after
31st March 1921 ;
4. Foreign Service should be treated as service under the Government which
received or remitted, as the case may be, the contribution for pension in respect of
such service:
5. Compassionate allowances are treated as pensions.
4) When pensionary charges are apportioned under these rules between different
Governments on the basis of length of service, the following, except as provided
in Rule 5, should be excluded from the calculation of such service :—periods of
probation or training during which the Government servant did not hold a
sanctioned charge, periods of such leave as commuted furlough, leave on
average pay other than the first four months of each period of such leave and
leave on less than average or full pay and in the case of Government servants
governed by the Central Government's, Revised Leave Rules, 1933, any period
of leave during which leave-salary was drawn other than earned leave not
exceeding 90 days in any one spell, and special additions (excluding additions in
respect of periods of war service—vide Rule 14 of these rules) to qualifying
service of periods during which no qualifying service has been rendered to
Government, which are allowed by special rules or orders made by Government,
for example, Article 404-A, or the corresponding rules of a Provincial
Government. The effect of omitting these periods will be that the pensionary
liability in respect thereof will be distributed among the employing Governments
in the same proportion as the liability for the rest of the Government servant's
service.
5) In the case of pensions which are earned by total service including leave, the
pensionary liability should, subject to these rules, be distributed among the
employing Governments in proportion to the periods for which the Government
servant concerned has drawn pay or leave-salary from each Government.
6) When a deficiency in qualifying service is condoned, the period condoned should
be reckoned as service under the Government which condones it.
7) Pensions, including wound or injury pensions and pensions to the dependants of
Mutiny Veterans, sanctioned before 1st April 1921, will be debited to the Central
Government, if paid outside India/Pakistan and to the Government by which the
payment is made, if the payment is made in India/Pakistan.
8) Except as provided otherwise in these rules, pensions sanctioned on or after 1st
April 1921 will be adjusted as follows:—
a) Payments outside India :—
i. If a Government servant has served under one Government only,
that Government will bear the charge.
ii. If he has served under more than one Government, the pension
will be divided among the several Governments in proportion to the length of
service under each.
b) Payments made in India :—
(/) Pensions sanctioned before 1st January 1942.
i. If a Government servant has served under one Government only, that
Government will bear the pension drawn by him on retirement even though it
may be disbursed by another Government.
ii. If a Government servant has served under more than one Government
(other than the Central Government) before retiring, his pension will be borne by
the Government under which he was serving at the date of retirement.
iii. If a Government servant has served both the Central Government and
under on or more other Governments before retiring, the Central Government will
be debited with a proportionate share of the pension determined by mere length
of service. The balance will be borne by the Government under which he was
serving at the date of retirement, or, if that be the Central Government, by the
Government under which he was serving prior to his transfer to the Central
Government.
note 1.—The initial allocation of a pension made under this rule shall
not be altered subsequently merely by reason of its transfer from a
place outside India to India or vice versa ; but see Rule 34.
note 2.—In the case of pensions of Government servants transferred
from Burma to India , before the 1st April 1937, and retiring on or
after that date service rendered under the Government of Burma
before that date should be ignored for the purposes of this rule. The
effect of ignoring such service will be that the pensionary liability for
that service will be distributed among the other employing
Governments in the same proportion as the liability for the rest of
the Government servant's service. The entire pensionary liability in
cases of such transfers from India to Burma is borne by the
Government of Burma. In the case of transfers on or after the 1st
April 1937, liability of the Government or Governments in
India/Pakistan as the case may be, and of the Government of Burma
will be limited, unless settled otherwise by mutual agreement, to the
pension earned by service under each
 note 3.—In respect of pensions sanctioned on or after the 1st April
1937, for Government servants who have rendered a part of their
service in Aden prior to its separation—including in theft case any
service after separation also—the liability of the Government or
Governments in India, as the case may be, and the Colonial
Government should be fixed on the basis of length of service, any
period of service in Aden for which India recovered pension
contribution from the Colonial Government in any individual case
being allocated as service in India.
(II) Pensions sanctioned on or after 1st January 1942.
If a Government servant has served under more than one Government (including
the Central Government) before retiring, his pension will be divided amongst the several
Governments in proportion to the length of service rendered under each. Where the
pension rules of the Government concerned differ, the charges may by mutual
agreement be distributed in accordance with the principles laid down in rule 24.
9) Special additional pensions sanctioned on or after 1st April 1921, whether paid in
Pakistan or outside Pakistan will be treated as separate items and distributed
according to the length of service between the different Governments under
which the service by which the additional pension was earned was rendered. The
allocation should be based on the total period of service in the lower and upper
grades combined, without regard to the period of service by which the additional
pension can be earned in any one grade alone. See also Rule 11.
note 1.—The- Railway, Posts and Telegraphs and Defence
Departments shall be regarded as separate Governments for the
purpose of this rule.
note 2.—Note 2 under Rule 8 applies mutatis mutandis to special
additional pensions.
10) Wound and injury pensions sanctioned on or after 1st April 1921 will be debited
to the Government under which the recipient of the pension was serving when
the wound or injury was received.
note.—The Railway, Posts and Telegraphs and Defence Departments
shall be regarded as separate Governments for the purpose of this
rule.
11) In respect of pensions, sanctioned on or after the 1st April 1921, for Government
servants serving in the Irrigation Department, whether paid in Pakistan or out of
Pakistan, the liability of the Central Government, in respect of services rendered
prior to the 1st April 1921, should be fixed in each case in the proportion which
the entire cost of the Irrigation establishment debited to wholly Imperial heads
bore to that debited to Provincial or divided heads, or in the case of Madras to
the total Public Works Establishment charges ; the proportion being determined
on the average of the ten years preceding the 1st April 1921. This rule also
appears to special additional pensions dealt with under Rule 9.
12) Pensions sanctioned on or after 1st April 1921 for Military Officers and other
ranks, including those of the Indian Medical Service or Department who have
been employed partly under the Defence Department and partly under the Civil
 Departments of the Central! Government or Provincial Governments, will be
distributed in accordance with the principles laid down in Rules 8 (a) (//), and 8
(b) (iii) of these rules between the Provincial Government or Governments
concerned, the Central Government (Civil Estimates) and the Defence Services
Estimates in proportion to the length of service rendered in the Civil Departments
of each Government and in the Defence Department Special additional pensions
awarded to Military Officers holding high civil posts will, as laid down in Rule 9,
be distributed according to the length of service by which it was earned under the
different Governments. These principles will also be applied mutatis mutandis to
pensions sanctioned on or after the 1st April 1921 for Civilian Government
servants who have been employed partly under the Defence Department; but no
share of the pensionary charges of a civilian Government servant belonging to
the Army in India Reserve of Officers for the period he is called out for military
training will be debitable to the Defence Services Estimates, the share being
debited to the Government from which the officer drew pay or leave salary for the
period in question.
13) Civil servants who were placed on military duty during the Great War shall be
deemed to have served under the Central Government for the period of that
duty ; the pensionary charges in respect of that duty being debited to the
Defence Department in the case of pensions sanctioned on or after the 1st April
1921. :'
13-A In the case of Civil Government servants who held higher temporary or officiating
posts in the Defence Services during the Second World War (1939) to whom Art.
487-A of the Civil Service Regulations applies and for whom pension
contributions were originally recovered on the basis of the substantive
appointments held by them, the extra pensionary liability should be charged
against the Defence Estimates.
14) The pensionary liability in respect of periods of War service rendered by a
Government servant prior to civil employment and added to civil qualifying service
under the relevant Service Rules is distributed as follows :—
c) In the case of officers and men, who rendered military service in the Great
War and are allowed under Article 357-A., C. S. R., to count such service towards
civil pension, subject to a maximum of four years, no portion of the pensionary
charge in respect of such added service should be debited to Defence Estimates.
The entire charge in respect of the added service is debitable to the Civil
Department the distribution between employing Governments being made in the
same proportion as the liability for the rest of the Government servant's qualifying
service.
Service of other kinds in His Majesty's forces during the Great War in the Dominion
forces for which the War Office has not accepted pensionary liabilities are allowed to
count as service for their Indian pension as m the above sub-paragraph up to a maximum
of two years, provided that no such service rendered before the age of 27 years should
so count. The pensionary charges for such service should be distributed among the
various employing Governments in Pakistan in the manner laid down in sub-clause (a)
above.
b) In the case of surplus officers of the Indian Army, who retired under the
 Royal Warrant of the 25th April 1922 and subsequently obtained Civil employment,
the pensionary charges in respect of any special addition to Civil qualifying service
are debitable to the Defence Department.
15) Pensions sanctioned on or after 1st April 1921 to the dependants of Mutiny
Veterans are debitable to the Central Government (Civil).
16) For the purpose of determining the share of pensionary charges between the
Central Government and a Provincial Government, a Government servant, who,
during the last three years of his service, served under one Government but was
concurrently remunerated by both Governments or who served under and was
remunerated by both the Governments simultaneously, should be considered to
have served during this period under each of these Governments for a period pro-
portionate to the cost which each Government incurred.
17) Deleted.
18) Pensions of Government servants employed in the North-West Frontier Province
will be adjusted as follows :—
I. Pensions sanctioned before 1st April 1921 will be adjusted in
accordance with Rule 7.
II. Pensions sanctioned between 1st April 1921 and 17th April 1932
(both dates inclusive)
will be adjusted as follows :— '
a) If the whole of the pensionary service of the Government
servant has been rendered under the Central Government (including the North-
West Frontier Province Administration)—
i. If the pension for the 17th April 1932 was paid in the
North-West Frontier Province, the charge is debitable to the North-West Frontier
Province irrespective of the place of payment (including England).
ii. If the pension for the 17th April 1932 was paid
elsewhere, the charge is debitable to the Central Government irrespective of the
place of payment.
b) If the pensioner has served both under the Central
Government (including the North-West Frontier Province Administration) and under
one or more other Provincial Governments—
i. a proportionate share debitable to a Provincial Government in accordance
with Rule 8 (b) (iii) is debitable to the Provincial Government concerned,
ii. a proportionate share debitable to the Central Government under Rule 8 (b)
(iii) will be adjusted in accordance with clause (a) above.
III. Pensions sanctioned on or after 18th April 1932 will be adjusted
mutatis mutandis in accordance with the principles laid down in Rules 8—10 and
12—14, any service in the North-West Frontier Province Administration in
departments which have been provincialised being considered as service under
the Government of the North-West Frontier Province.
19) The pensionary charges of Government servants who have rendered service in the
Railway Department will be adjusted as follows :—
 i. All pensions which were being debited to the Railway Department on 3rd
September 1929 will continue to be so debited.
ii. Pensions sanctioned on or aftef3rd September 1929 should be distributed
between the Railway Department and other Departments of Governments under
which the Government servants served in accordance with the principles laid down
in Rules 8 (a) (ii) and 8 (b) (iii).
20) 20. The incidence of pensionary charges of Government servants employed in the
Posts and Telegraphs Department is determined as follows :—
I. Pensions sanctioned before 1st April 1921—
a) If paid in a treasury situated in a Governor's province the
charge is- debitable to the revenues of that province.
b) If paid in a treasury situated in areas administered by the
Central Government, or in a Pakistan State or if paid outside Pakistan—the charge
is debitable to the Central Government (Civil).
II. Pensions sanctioned between 1st April 1921 and 3Ist March 1935
(both dates inclusive)—
a) When the whole of the pensionary service of a Government servant other
than an officer of the Civil Service of Pakistan or Pakistan Audit and Accounts
Service, has been rendered under the Central Government (including the Pests
and Telegraphs Department) the charge, other than that debitable to Railways or
Defence, will be debited irrespective of the place of payment, i.e., whether it is
made in or outside Pakistan—
i. to the Posts, and Telegraphs Department, provided the pensioner
was at the date of retirement "serving in that Department;
ii. to the Central Government (Civil), provided the pensioner was at
the date of retirement serving in a Department of the Central Government other
than the Posts and Telegraphs Department.
b) If the pensioner, other than an officer of the Civil Service of
Pakistan or Pakistan Audit and Accounts Service, has served both under the
Central Government (including the Posts and Telegraphs Department) and under
one or more other Governments—
i. The proportionate share debitable to the Provincial Government, in
accordance with 8 (b) (iii) and 18 will be debited to the Government concerned ; -
ii. (ff) the proportionate share debitable to the Central Government
under Rule 8 (b) (iii) will be regulated in accordance with II (a) above.
c) In the case of an officer of the Civil Service of Pakistan or Pakistan Audit
and Accounts Service, the amount debitable to the Posts and Telegraphs
Department will be determined on the length of service rendered in that
Department.
III. Pensions sanctioned on or after 1st April 1935—
The pensionary charges will be distributed between the Posts and Telegraphs
Department and other Governments and Departments mutatis mutandis in accordance
with the principles laid down in Rules 8—10, 12—14 and 18—19.
21) Deleted.
22) Deleted.
23) Notwithstanding anything in these rules,
1. any pension or portion of a pension which would under
these rules have been debitable to the old province of Bombay cum Sind, if Sind
had not been separated from Bombay, shall be adjusted as provided in paragraph
14 of the Second Schedule to the Government of India (Constitution of Sind)
Order, 1936 ;
2. in respect of officers of the joint cadre serving under it,
Sind shall liquidate its liability for the pensionary charge in respect of such service
by the payment of pension contribution to Bombay.
24) 24. In the case of pensions divisible between the Central Government and one or
more Provincial Governments the foregoing rules, in so far as they are applicable,
are subject to the observance of the following convention which has been
established between the Central Government and the Provincial Governments :—
1. When a pension granted by a Government under its own rules is more
generous than that admissible under the rules of another Government, the latter
Government will bear only the proportionate share which would be admissible
under its own less favorable rules. This principle will come into operation when
there is a divergence in the pension codes of two Governments, and a pension
calculated under the normal working of one set of rules is more liberal than under
the other set of rules. It does not take into account any concessions which may be
allowed under the discretionary powers contained in the two sets of rules.
2. When a pensionary concession other than the grant of a compassionate
allowance or the condonation of a deficiency in qualifying service is granted by one
Government under its own rules (irrespective of whether or not they are more
liberal than the rules of another Government) that Government will bear the
resulting increase in pension, unless any portion of the increased liability has been
accepted by the other Government or Governments affected. In the event of
another Government agreeing to the grant of a concession, the share of the total
pension debitable to each Government will be determined on the basis of the
length of service under each.
These principles will not apply to military service in respect of any matter in regard
to which special orders already exist—e.g., paragraph 192-B of the Pension Regulations
for the Army in India.
In respect of pensions divisible between themselves Provincial Governments have
by mutual agreement adopted these principles.
note 1.—In the case of a Government servant who has served partly
under the Central Government and who retires on or after 2nd March
1938 under the Pension rules of the Government of the Central
Provinces and Berar before completing qualifying service of 30 years
and is entitled under those rules to a retiring pension, the Central
Government's share of his pension will be calculated according to the
following formula:—
 AY
Central Government's share — x— XC
B X
When C = the total pension admissible,
A= the number of years of qualifying service under the Central Government,
B= the number of years' services which the Government servant would have rendered
on attaining the age of 55 years ; or 30 years' service whichever is less,
X = the commutation value at the actual age (next birthday) of retirement, of the
pension admissible (C) expressed as number of years' purchase, and
Y = the commutation value of the pension admissible (C), expressed as number of
years' purchase, at the age (next birthday) of the Government servant (i) at the
date on which he would have completed 30 years' qualifying service or (//) at the
date on which he attains the age of 56, i.e., age next birthday after the age of
superannuation (assumed as 55 years for this purpose for all classes of Gov-
ernment servants) whichever would have come first.
For the purpose of calculating X and Y reference shall be had to the tables
prescribed from time to time under Rule 7 of the Central Government's Civil Pension
(Commutation) Rules.
This formula will apply only to retiring pensions of Government servants other than
those to whom Article 465-A, Civil Service Regulations, would have applied if the Central
Government pension rules were applicable.
Note 2.—In the case of a Government servant in Superior Service who
has served partly under the Central Government and who retires on a
retiring pension on or after the 1st April 1940 under the pension rules
of the Government of Sind before completing qualifying service of 30
years, the Central Government's share of his pension will be
calculated in accordance with the formula under Note 1 above.
In the case of such a Government servant who retires on a retiring pension after
completing qualifying service of 30 years or more the Central Government's share of
pension will be determined according to rule 279-A of the Bombay Civil Services Rules.
Note 3.—In the case of Government servants governed by the pension
rules in the Bombay Civil Services Rules, the share of pensionary
charges of the Central Government for the period of service rendered
under that Government will be calculated under those rules.
25) For the purpose of determining the share of pensionary charges payable by two or
more Governments, the service of the pensioner under the several Governments
should be expressed in terms of months, 15 days or more being regarded as a
month. When the share of pension debitable to a particular Government comes to
less than a rupee, it should be neglected.
26) When an adjustment has to be made under these rules between two or more
Government!, it may, except as provided in Rule 31, be made either by the
payment in lump or in installments of the commuted value of a pension, or in
accordance with any special arrangement which may be concerted between the
 Governments concerned. The system of lump sum adjustments of pensionary
Charges by payment of commuted value between the Central Government and
Provincial Governments is not however to be applied to pensions which are subject
to revision after retirement. In such cases the adjustments with the Governments
concerned should be made as pensions are paid with) reference to the actual
amounts paid.
27) In adjusting pensionary charges between two or more Governments by payment of
Commuted value, the tables of present values prescribed respectively for Officers
of non-Asiatic and 'Asiatic Domicile under Rule 7 of the Civil Pensions
(Commutation) Rules should be employed, unless the Governments concerned
mutually agree to employ any other table.
a) The table prescribed for Officers of non-Asiatic Domicile should be used in
the case of—
1. Civil Officers whose domicile at the time of their first appointment to
Government service was non-Asiatic, and
2. Officers of the Army, Medical Service, and Navy and Departmental and
Warrant Officers
whose domicile at the time of their first appointment to Government service was
non-
Asiatic.
b) The table prescribed for Officers of Asiatic Domicile should be
used in the case of—
1. Civil Officers whose domicile at the time of their first appointment to
Government service was Asiatic, and
2. Officers of the Army, Medic..! Service^ and Navy. Departmental and
Warrant Officers (including Military Sub-Assistant Surgeons), non-Commissioned
officers and men of the Army, whose domicile at the time of their first appointment
to Government service was Asiatic.
c) In respect of the portions of their pensions earned by periods of
service under Provincial Governments or Civil departments of the Central
Government, such other officers of the Defence Department whose pensions are
governed by the Civil Service Regulations should be treated as civil officers for the
purposes of clauses (a) (1) and (b) (1) of this rule.
28) The Defence Department's share of a divisible pension should in all cases,
excepting those falling under Rule 31, be extinguished by credit of the commuted
value of that share to Central (Civil) by debit to Defence, the adjustment being
made as and when each case arises. This procedure will have the effect of
converting the Defence Department's share of the divisible pension into one
relating to Central (Civil) for all purposes and will not in any way affect the
arrangement that may be agreed upon for the adjustment of pensions between the
Central and Provincial Governments.
29) The provisions contained in the preceding rule will be applied covers for the
settlement of the civil shares of military pensions which are not subject to revision
after retirement. That is to say, the civil share of a divisible pension debitable to a
province or to the Central Government (Civil) will be extinguished by credit of the
 commuted value of that share to Defence by debit to Central (Civil), the adjustment
being made as and when each case arises. The Defence Account Officer will
report periodically to the Provincial Accountant General the amount of pensions
paid in respect of cases where the arrangement between the Central and the
Provincial Governments concerned for the adjustment of pensions is with
reference to actual payments. This report should also cover cases where a
pension which has been adjusted as provided in this rule is subsequently
transferred for payment in the United Kingdom.
30) Pensionary charges of Government servants who have served under the Posts
and Telegraphs Department and another Department of the Central Government
(with the exception of the Railway Department) will, except in cases falling under
Rule, 31, be adjusted in the following manner. In the case of such a pension
sanctioned on or after 1st April 1938, if the actual monthly pension payments are
not made at the Post Office and the Government servant concerned was not borne
on the cadre of the Posts and Telegraphs Department at the time of retirement, the
Posts and Telegraphs Department will be debited with the capitalised value of the
share of pension debitable to it according to the length of service rendered in that
Department, and the entire pension will then become a charge against Central
Government (Civil). In cases in which the actual monthly pension payments are
made by the Posts and Telegraphs Department that Department will be credited
with the capitalised value of the share of pension which is debitable to the other
Departments according to the length of service principle, and the entire pension
will then become a charge on the Posts and Telegraphs Department. These
provisions apply also in cases where the pensions are divisible between the Crown
Representative's Department and the Posts and Telegraphs Department.
In cases where the pensions are divisible between the Posts and Telegraphs
Department and the Railway Department, the adjustment will be made on the basis of
actual pensions paid.
31) The system of adjustment between Governments or Departments by payment of
commuted value does not apply to pension’s payable in England.
32) When a portion of a pension which is debitable to more than one Government is
commuted by payment of the capitalised value of a portion of his pension to the
pensioner, the amount commuted may be taken as being in absorption or
reduction of the shares debitable to the different Governments in the order in which
those shares rise from the least to the largest amount, except in the case of
pensions paid by the High Commissioner for Pakistan in the U. K. where the
amount commuted is taken first in absorption or reduction of the share debitable to
Defence estimates.
Thus, if, out of a pension of Rs. 400 per month which is apportioned as follows:—

Rs.

Government A 80

Government B 100

Government C 220
 Rs. 100 is commuted; the commutation will have the effect of extinguishing the
share of Rs. 80 debitable to Government A and reducing from Rs. 100 to Rs. 80 the share
debitable to Government B.
The capitalised value of the amount commuted should, in such a case, be debited
to Government A and B in proportion to the amounts by which their monthly shares of the
pension have been reduced.
In respect of pensions which are divisible between the Central Government and a
Provincial Government, the Central Government may authorise the debit to Central
Revenues of the whole commuted value of a portion of the pension not exceeding the
commuted value of the share of the pension debitable to it, if the Provincial Government
concerned cannot find funds to meet the payment of its share of commuted value.
33) Commutations in respect of pensions adjustable between Sind and Bombay, which
are paid in India or by the High Commissioner in England will be divided into two
portions according to the length of pre-separation and post-separation service of
the Government servant, and the portion relating to the pre-separation service will
be shared between Bombay and Sind in the ratio of 85 :15.
34) When the payment of a pension which was sanctioned after 31st March 1921 and
paid outside India is transferred to India, and the transfer involves the payment by
one Government of a charge for which another Government is responsible under
Rule 8 (b) (i), the adjustment of the charge will be effected in accordance with Rule
26, In the reverse case of transfer outside India of such a pension paid in India, the
classification of the payments made out of India will be the same as it was at the
time of the transfer.
35) The allocation of pensionary charges of the officers and subordinate
establishments of the Ecclesiastical Department will be as follows :—
i. With effect from the 1st April 1942 the Defence Services, the Civil and the
Railway Estimates, will contribute towards these pensionary charges in
accordance with rule 21 of the Ecclesiastical Charges Allocation Rules, 1940 ; an
extract of the rule is given below :—
"21. Twenty per cent, of the expenditure incurred during a year on the pay
including overseas pay and leave pay but excluding the allowances of (i) the Bishops of
Calcutta and Bombay, so long as the present incumbents remain in office, (ii) Chaplains
on the Indian Ecclesiastical Establishment and (iii) subordinate ecclesiastical (church and
cemetery) establishments holding pensionable posts shall be taken as representing the
charges.
Subordinate ecclesiastical (church and cemetery) establishments, who are in
receipt of the benefits of provident fund and gratuity in lieu of pension, shall be deemed to
be holding pensionable posts for the purpose of this rule.
In respect of service rendered before the 1st April 1942, no recovery of pensionary
charges will be made from the Defence Services and the Railway Estimates."
ii. The pensionary charges in respect of pensions already sanctioned before
the 1st April 1942, will continue to be allocated in accordance with the ordinary
rules in this Appendix except that the Incidence of pensions of Chaplains will be
 governed by the following rule :—
the Pensions of Chaplains sanctioned prior to the 1st April 1928 will be treated as
a charge against „„ Defence Services Estimates if paid or adjusted in India, and as a civil
charge against Central Revenues if paid out of India and adjusted finally in the Home
accounts ; provided that if a Chaplain rendered military service during the Great War, the
portion of this pension corresponding to that services will be charged against Defence
Services Estimates. Pensions sanctioned from the 1st April 1928 will be adjusted in
accordance with the ordinary rate in this Appendix,'
V. Incidence of charges for Bonus in respect of Government servants who are
employed on Bonus terms and who serve under more than one Government.
The Government to which a subscriber to a special provident fund originally
belongs is primarily responsible for payment of bonus and interest on his subscriptions to
the Fund. When the services of a subscriber to such a fund are lent to another
Government, the borrowing Government may be required to pay the bonus contribution to
the lending Government under such arrangement as may be settled between the two
Governments concerned.
The recoveries from the borrowing Government shall be classified as reduction of
charges under the major head " 55—Superannuation Allowances and Pensions—
Donations to Provident Funds ".
In the case of Commercial Departments or Undertakings in which the payment of
bonus to Special Provident Funds is debited to working expenses the recoveries should
be adjusted as reduction of charge under the appropriate head of account concerned.
VI. Incidence of Government Contribution to Indian Civil Service Family Pensions.
With effect from the 1st April 1937, the contribution payable by Government in
respect of Indian Civil Service Family Pensions should be allocated in accordance with
the following principles:—
1. Where the family pensions were sanctioned before the 1st April 1921, the liability
for the Government share of the pension should be wholly central.
2. Where the family pensions were sanctioned on or after the 1st April 1921, the
allocation of the Government contribution should follow the allocation of the annuity of the
officer in respect of whom the family pension is paid, and no fresh allocation should be
made in cases where the officers drew pension in undivided India but the family pensions
were paid in England, or vice versa.
3. In the case of an officer dying after 1st April 1921, without drawing pension, the
contribution should be allocated on the same basis as would be followed had the officer
retired from service on the date on which he died.
Note 1.—The principles of clauses (2) and (3) also apply in the case of
allocation of the donation of £250 payable to a female orphan on
marriage, which is provided by Government under Rule 19 (2) of the
Indian Civil Service Family Pension Fund Rules.
Note 2.—Deleted
Note 3.—In respect of Indian Civil Service Officers who have served in
Burma, retiring after 1st April, 1937, the allocation of Government
 contribution to family pensions should follow the principles of
clauses (2) and (3) above.
2. The following basis of allocation should be followed in the case of Bombay-Sind
joint cadres :—
a) In the case of family pension sanctioned prior to 1st April 1936, the
allocation should be made on the same basis as the annuity of the officer.
b) In the case of family pensions sanctioned on or after 1 st April 1936, the
allocation should be made in proportion to the length of service under each
Government—-the term "length of service " being interpreted to mean completed
service.
3. The allocation of the Government contribution to the Family Pension Fund will be
made by the authority who disbursed the annuity in cases where both the annuity
and the family pensions are paid outside Pakistan. Where, however, the allocation
of the contribution has to be determined afresh with reference to the record of
service of the officer, the disbursing authority should allocate the contribution on
the basis of data which may be obtained from the Audit Officer concerned in
Pakistan.
The agency for allocating the contribution, where the family pension is paid in
Pakistan should be the Audit Officer who issued the authority for payment of the annuity
of the officer in Pakistan or would have issued the authority had the annuity been paid.
VII. Incidence of Government contribution to the Indian Civil Service (Non-
European Members) Provident Fund,
The contribution payable in each case under Rule 6 of the Indian Civil Service
(Non-European Members) Provident Fund Rules should be apportioned among the
Governments concerned in accordance with the principle laid down in Rule 8 (a) (//) of
the Rules regulating the incidence of pensions. This rule applies also to officers borne on
join i cadres.
Note.—In allocating the contribution in respect of officers of the
Bombay-Sind joint cadre the term' length of service' occurring in the
rule quoted above, should be interpreted to mean completed service.
VII-A. Incidence of Family Pensions in respect of Military and Naval officers
Family Pensions in respect of Military or Naval Officers granted under the Army
Regulations or the Regulations for the Royal Pakistan Navy—whether at the ordinary or
other rates—are charged to the Defence Services Estimates, even though the officers
concerned may have served under Civil Departments of the Central or Provincial
Governments. Family pensions in respect of Military or Naval officers in civil employ
granted under the provisions of Section III of Chapter XXXVIII of the Civil Service
Regulations or the Superior Civil Services (Extraordinary Pensions) Rules or under similar
rules framed by Provincial Governments are debited wholly to the Civil Department—
Central or Provincial—as the case may be.
C.—Other Charges
VIII. Incidence of expenditure involved in Audit and keeping Accounts. The
following rules govern the incidence of expenditure on Audit and Accounts:—
 i. Under paragraph 13 (1) of the Government of India (Audit and Accounts)
Order, 1936 (hereinafter referred to in these rules as the Order), the Auditor
General is responsible for the audit of all expenditure from the revenues of the
Federation and of the Provinces, and of certain accounts specified therein. In
conducting such audit the Auditor General performs a statutory function entrusted
to him and the cost of this function is a charge of the Central Government.
ii. If a Provincial Government requests the Auditor General to arrange for a
more detailed or a local audit of expenditure, transactions or accounts which relate
to or form part of the accounts of the Province, the criterion for deciding the
incidence of the expenditure involved in such audit is whether or not the Auditor
General agrees to do the work as part of this legitimate statutory functions. If he
does, the cost of the audit should be treated as a charge of the Central
Government, since what is involved is an extension of audit for which the Auditor
General is statutorily responsible. The fact that such audit is undertaken in a single
Province is not a decisive consideration in the apportionment of cost as the extent
of audit to be conducted in any case is determined by the Auditor General in
consultation with the Governor General.
iii. The Auditor General is not responsible ab initio for the audit of any accounts
mentioned in paragraph 13 (2) of the Order, but when he undertakes the audit of
any such accounts he becomes statutorily responsible for the work. In this case
also, the cost of audit is a charge of the Central Government.
iv. The Auditor General is not statutorily responsible for the audit of the
accounts of local or quasi-public bodies whose accounts do not constitute part of
the accounts of the Federation or of any Province. Such audit can be undertaken
by the Auditor General only on a " consent" basis and on such terms and
conditions as may be settled between him (after consultation with the Governor
General) and the Governor of the Province concerned.
v. Expenditure involved in keeping the accounts of a Province, in so far as the
responsibility for keeping such accounts remains with the Auditor General under
paragraph 11 of the Order, is a charge of the Central Government. The cost of
keeping such accounts of a Province as are covered by the Initial and Subsidiary
Accounts Rules issued by the Governor General under paragraph 11 (3) of the
Order is a charge of the Province concerned. Similarly, if in any Province the
Auditor General is relieved of the responsibility for the keeping of the accounts of
any particular service or department of a Provincial Government in pursuance of
paragraph 11 (2) of the Order, the cost of keeping such accounts will be a liability
of the Government of the Province.
vi. The maintenance of the internal accounts of a department of a Province is
part of the ordinary duties of a Provincial Government and is therefore a Provincial
responsibility. Thus, it the Auditor General is asked to scrutinise or advise on the
modification of an existing system of internal accounts kept in a department of a
Province, such work can be undertaken by him on a consent basis and on
specified terms and conditions as in rule (/v) above.
IX. Incidence of 'Grants of 'Land and Alienations.
Provincial Governments receive compensation from the revenues of the Central
Government for all grants of land and assignments or remissions of land revenue
sanctioned on or after the 1st April 1921 in favour of officials and non-official in
recognition of exceptional services rendered by them to the Central Government.
1) The value of compensation for grants of land, etc., by the Defence Department
should be debited against the Defence Services Estimates.
2) All special pensions and Jagirs in the form of assignments of land revenue
sanctioned for Military Officers on a date previous to the 1st April 1921 under the
undivided Government of India Special War Rewards Scheme should also be
debited to the Defence Services Estimates.
X. Incidence of the cost of Police Functions on Railways including the cost of pro
feeling Railway Bridges.
Police functions in Railways are divided into three categories :—
a) Crime—for which Civil Governments are entirely responsible and
the expenses of which these Governments have to pay.
b) Order—for which Civil Governments are responsible but the
expenses of which Railways have to pay, and
c) Watch and Ward—for which Railways bear both responsibility and
cost.
Special requisitions on the police by Railways for (c) must be paid for by the latter:
special requisitions for (a) beyond what a Civil Government considers necessary should
also be debited to Railways. But Railways cannot be called upon to pay for special
measures under (a) which a Civil Government considers necessary.
2) The following rules regulate the incidence of the cost of protecting railway bridges :
—
1. Railway bridges, in common with railway goods and premises, will ordinary
be protected by watchmen in the employ of the Railway concerned.
2. In the event of the replacement of these watchmen by military or police
guards :—
a) When the services of the military or police guards are placed at the
disposal of the Railway at the request of the Railway Administration, the cost of the
guards will fall upon the Railway.
b) If the substitution is made on general grounds of State policy and
the service is taken over by the Police, Defence Services or other public service
department as part of their regular duties, the charges will fall upon the
Government and will be debited to Police, Defence Services or the public
department concerned, as the case may be.
XI. Incidence of the cost of (I) Forest Surveys carried out by the Survey of Pakistan
and (2) Forest maps prepared by that Department.
The rules governing the incidence of the cost of (1) Forest Surveys carried out by
the Survey of Pakistan and (2) Forest maps prepared by that department are given in
Chapter IX of the Survey of India Handbook of Topography.
XII. Incidence of the charges relating to the maintenance and demarcation of and
disputes over boundaries.
 The incidence of these charges is regulated by the following principles:—
A. Between a Pakistan State and Pakistan (Governors' Provinces and Centrally
Administered Areas).—All charges relating to boundaries will be shared equally by the
parties concerned, provided that, where a boundary dispute is referred to arbitration, the
decision of the arbitrator in respect of costs also should be sought and the costs allocated
accordingly and that, where agreements with states in respect of boundaries exist, the
allocation of costs will be in accordance with the terms of those agreements.
B. Between a Pakistan State and a Foreign Country.
a) Maintenance.—Half the maintenance charges should be borne by
the Pakistan State the other half being recovered as far as practicable from the
Foreign Country, failing which the Foreign Country's share will be borne by the
Central Government.
b) Demarcation and Disputes.—Charges relating to demarcation of
boundaries and boundary
disputes will be borne by the Central Government under Entry 3 of the Federal
Legislative List subject to such recovery as may be made from the Foreign
Country.
C. Between a Foreign Country and Pakistan (i.e., Governors' Provinces or
Centrally Ad ministered Areas).
a) Maintenance.—Half the maintenance charges will be borne by the
Governor's Province or the Centre, in the case of a Chief Commissioner's Province
as the case may be, the other half being recovered, as far as practicable, from the
Foreign Country, failing which, the Foreign Country's share will be borne by the
Central Government.
b) Demarcation and Disputes.—Charges relating to demarcation of
boundaries and boundary disputes will be borne by the Central Government under
Entry 3 of the Federal Legislative List subject to such recovery as may be made
from the Foreign Country.
Notes 1 and 2. Deleted.
D. In cases where streams or other water courses form the boundary and where the
ordinary principle of median lire applies, the Governments concerned i.e., Pakistan
State, Foreign Country or Pakistan will bear the cost of maintenance of the
boundary line on its side. Where a separate set of survey marks is maintained by
each of the two Governments on its side, the cost of maintenance of the survey
marks should be borne by the Government concerned.
D.—Receipts
XIII. Incidence of Leave Salary and Pension Contributions recovered in respect of
Government servants lent on Foreign Service.
Contributions towards leave salary and pension recovered on behalf of a
Government servant in foreign service are creditable to the Government (Central or
Provincial) under which he was permanently employed at the time of his transfer to
foreign service.
Note.—Deleted.
2) Contributions towards the leave salary and pension of Military Officers and others
in permanent Military employ, including those in temporary Civil employ, should be
adjusted in the Defence Services accounts, while the contributions in respect of
such officers in permanent Civil employ should be credited to Civil estimates.
When a Government servant on whose behalf the contributions are received
belongs to the Posts and Telegraphs Department or Railways the credits should be
passed on to the Department concerned.
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 PAKISTAN
[AUDIT AND ACCOUNTS] ORDER
(21 OF 1973)
[11th October, 1973]
Preamble: Whereas it is expedient to determine the terms and conditions of
service, the term of office and the powers and functions of the Auditor-General of
Pakistan;
Now, therefore, in exercise of the powers conferred by clause (3) of Article 168 and
Article 169 of the Constitution of the Islamic Republic of Pakistan, the President is
pleased to make the following Order, namely:—
I.—INTRODUCTORY
1) Short title and commencement :
This Order may be called the Pakistan (Audit and Accounts) Order, 1973.
2. it shall come into force at once.
2) Definitions : In this Order, unless there is anything repugnant in the subject or
context,—
a) "accounts" includes, in relation to commercial undertakings of a Government,
subsidiary accounts;
b) "appropriation accounts" means accounts relating to expenditure brought into
account during a financial year to the several items specified in the schedules of
authorised expenditure authenticated under Article 83 or, as the case may be,
Article 123 of the Constitution ;
c) "Auditor-General" means the Auditor-General of Pakistan ;
d) "rules" in relation to leave, pension and other conditions of service, includes
regulations and orders; and
e) "pension" includes ordinary pension, special additional pension and gratuity.
II.—THE AUDITOR-GENERAL OF PAKISTAN
3) Salary : The salary of the Auditor-General shall be at the rate of pay admissible to
a Secretary to the Federal Government :
Provided that, if the person who is appointed as Auditor-General holds or enjoy
pension or other retirement benefits, his salary under this paragraph shall be reduced by
the amount of such pension or retirement benefits so held or enjoyed by him.
4) Term of office:
1. An Auditor-General shall, unless he sooner resigns or is removed from office in
accordance with the Constitution, hold office until he attains the age of fifty-eight
years or until he completes the term of three years in that office, whichever first
occurs.
2. The Auditor-General shall not hold any other office of profit in the service of
Pakistan or occupy any other position carrying the right to remuneration for the
 rendering of services.
5) Resignation: The Auditor-General may at any time by writing under his hand
addressed to the President resign his office.
6) Leave :
1. A person who, immediately before his appointment as Auditor-General, was in the
service of Pakistan may be granted leave during, but not after the termination of
his tenure of office, in accordance with the rules for the time being applicable to the
service to which, at the date of his appointment as Auditor-General, he belonged.
2. Any other Auditor-General may be granted leave on such terms and conditions as
may be prescribed by an Order of the President.
3. The power to grant or refuse leave to the Auditor-General, and to revoke or curtail
leave granted to him, shall vest in the President.
7) Pension:
1. A person who, immediately before his appointment as Auditor-
General, was in the service of Pakistan shall, on retirement, be eligible—
a) if he was entitled to any pension upon retirement from the service to which on the
date of such appointment he belonged or the post or office which on such date he
held, for such pension as is admissible under the rules for the time being in force in
relation to such service, post or office, his service as Auditor-General being
reckoned for the purposes of those rules as service for such pension ; and
b) if he was not entitled to any pension upon retirement from the service to which on
the date of such appointment he belonged or the post or office which on such date
he held but was entitled to the benefit of a Contributory Provident Fund, for such
benefit as is admissible under the rules for the time being in force in relation to
such service, post or office, his service as Auditor-General being reckoned for the
purposes of those rules as service entitling him to the benefit of such Fund.
2. Any other Auditor-General shall be eligible for such retirement benefits, if any, as
may be determined by Act of Parliament or, until so determined, by an Order of the
President.
8) Other conditions of service : Subject to the provisions of Articles 168 and 250 of
the Constitution, the conditions of service of the Auditor-General, including his
emoluments during any period of duty out of Pakistan and his travelling allowances
while travelling on duty, shall be determined by the rules for the time being
applicable to an officer holding the rank of Secretary to the Federal Government :
Provided that nothing in this Article shall have effect so as to give to an Auditor-
General who was on the date of his appointment in the service of Pakistan less favorable
terms in respect of any of the matters aforesaid than those to which he would be entitled
as member of the service to which he belonged on the date of his appointment as
Auditor-General, his service as Auditor-General being treated for the purposes of this
proviso as continuing service in the service to which he belonged.
III.—FUNCTIONS AND POWERS OF THE ADVOCATE-GENERAL
9) Accounts:
1. Subject to the provisions of this Article, the Auditor-General shall be responsible for
 the keeping of the accounts of the Federation and of each Province, other than the
accounts of the Federation relating to Defence or Railways :
Provided that the President may by any general or special order, require the
Auditor-General to keep the accounts of the Federation relating to Defence or Railways or
the accounts of any authority or body established by the Federation or a Province.
2. As respects accounts of the Federation, the President and as respects accounts of
a Province, the Governor may, after consultation with the Auditor-General, make
provision by rules for relieving the Auditor-General of responsibility for the keeping of the
accounts of any particular service or department.
3. The President may, after consultation with the Auditor-General, make provision by
rules relieving the Auditor-General of responsibility for keeping accounts of any
particular class or character.
4. The Auditor-General shall, from the accounts kept by him and by other persons
responsible for keeping public accounts, prepare in each year accounts (including
in the case of accounts kept by him, appropriation accounts) showing the annual
receipts and disbursement for the purpose of the Federation and of each Province,
distinguished under the respective heads thereof, and shall submit those accounts
to the Federal Government or, as the case may be, to the Government of the
Province on such dates as he may, with the concurrence of the Government
concerned, determine.
5. Notwithstanding anything contained in this Article, the Auditor-General shall comply
with any general or special orders of the President or, as the case may be, a
Governor as to the head of account under which any specified transaction or
transactions of any specified class is, or are, to be included :
Provided that, before issuing any such order as aforesaid, the President or, as the
case may be, the Governor shall consult the Auditor-General.
10) General Financial Statement : It shall be the duty of the Auditor-General to
prepare annually in such form as he, with the concurrence of the President, may
determine and to submit to the President a General Financial Statement
incorporating a summary of the accounts of the Federation and of all the Provinces
for the last preceding year and particulars of their balances and outstanding
liabilities and containing such other information as to their financial position as the
President may direct to be included in the statement.
11. Audit
1. It shall be the duty of the Auditor-
General—
 i. to audit all expenditure from the revenues of the Federation and of the Provinces
and to ascertain whether moneys shown in the accounts as having been disbursed
were legally available for and applicable to the service or purpose to which they
have been applied or charged and whether the expenditure conforms to the
authority which governs it;
ii. to audit all transactions of the Federation and of the Provinces relating to debt,
deposits, sinking funds, advances, suspense accounts and remittance business ;
iii. to audit all trading, manufacturing and profit and loss accounts and balance-sheets
kept by order of the President or of the Governor of a Province in any department
of the Federal Government or of a Province ; and
iv. to audit the accounts of any authority or body established by the Federation or a
Province ; and in each case to report to the President or, as the case may be, to
the Governor on the expenditure, transactions or accounts so audited by him.
2. The Auditor-General may, with the approval of, and shall if so required by, the
President or the Governor of any Province, audit and report on—
a) the receipts of any department of the Federal Government or, as the case may be,
of the Province; and
b) the accounts of stores and stock kept in any Office or department of the Federal
Government or, as the case may be, of the Province.
3. The President or the Governor of a Province may, after consultation with the
Auditor-General, make regulations with respect to the conduct of audits under clause(2).
12) Sanctions accorded by the Auditor-General:
If the President appoints an independent officer to audit sanctions to expenditure
accorded by the Auditor-General, the Auditor-General shall produce for inspection
by that officer all books and other documents relating thereto and give him such
information as he may require for the purposes of audit.
13) Supply of information by the Auditor-General: It shall be the duty of the Auditor-
General, so far as the accounts for the keeping of which he is responsible enable
him so to do, to give to the Federal Government and to the Government of every
Province such information as they may from time to time require, and such
assistance in the preparation of their Annual Budget Statements as they may
reasonably ask for.
14) Supply to Auditor-General of Government publications, etc. : The Federal
Government and the Government of every Province shall—
a) supply to the Auditor-General free of charge the annual budget estimates of the
Federation or of the Province and any other publications issued by a department of
the Federal Government or of the Province which he may require for the purposes
connected with his audit functions ; and
b) give to him such information as he may require for the preparation of any account
or report which it is his duty to prepare.
15) Inspection by Audit: The Auditor-General shall have authority to inspect
Government treasuries and such offices responsible for the keeping of initial or
subsidiary accounts as submit accounts to him.
16) Books, etc., where to be sent: The Auditor-General shall have authority to
require that any books and other documents relating to transactions to which his
duties in respect of audit extend shall be sent to such place as he may appoint for
inspection by him :
Provided that, if the President or the Governor of a Province certifies that any such
book or document is a secret book or document, the Auditor-General shall accept
as a correct statement of the facts stated in that book or document a statement
certified as correct by the President or, as the case may be, by the Governor.
17) Repeal: The Pakistan (Audit and Accounts) Order, 1952 (G. G. O. No. 9-A of
1952) is hereby repealed.
 Questions with Answers
Q. 1. Describe the provisions of the Constitution of the Islamic Republic of Pakistan,
1973 relating to the Powers and Duties of the Auditor-General of Pakistan.
Ans. Provisions relating to the Powers and Duties of Auditor-General are
contained in Articles 168-171 of the Constitution- of Pakistan, 1973. These Articles are
as follows:
168) Auditor-General of Pakistan:
1. There shall be an Auditor-General of Pakistan, who shall
be appointed by the President.
2. Before entering upon office, the Auditor-General shall
make before the Chief Justice of Pakistan oath in the form set out in the Third
Schedule.
3. The terms and conditions of service, including the term of
office, of the Auditor-General shall be determined by Act of Majlis-e- Shoora
(Parliament) and, until so determined, by Order of the President.
4. A person who has held office as Auditor-General shall not
be eligible for further appointment in the service of Pakistan before the
expiration of two years after he has ceased to hold that office.
5. The Auditor-General shall not be removed from office
except in the like manner and on the like grounds as a Judge of the Supreme
Court.
6. At any time when the office of the Auditor-General is
vacant or the Auditor-General is absent or is unable to perform the functions of
his office due to any cause, such other person as the President may direct shall
act as Auditor-General and perform the functions of that office.
169) Functions and powers of Auditor-General: The Auditor- General shall, in
relation to—
a) The accounts of the Federation and of the Provinces; and
b) The accounts of any authority or body established by the
Federation or a Province; perform such functions and exercise such powers as
may be determined by or under Act of Majlis-e-Shoora (Parliament) and, until so
deter mined, by Order of the President.
170) Power of Auditor-General to give directions as to accounts: The accounts of the
Federation and of the Provinces shall be kept in such form and in accordance with such
principles and methods as the Auditor-General may, with the approval of President,
the
prescribe.
171) Reports of Auditor-General: The reports of the Auditor-General relating to the
accounts of the Federation shall be submitted to the President, who shall cause
them to be laid before the National Assembly and the reports of the Auditor-General
relating to the accounts of a Province shall be submitted to the Governor of the
Province, who shall cause them to be laid before the Provincial Assembly.
Q. 2. Enumerate the functions and powers of the Comptroller and Auditor-General of
Pakistan, in relation to accounts, under the Pakistan (Audit and Accounts) Order, 21
of 1973.
Ans. As laid down in paragraphs 9, 10, 11, 12, 15, 14, 15 and 16 of the Pakistan
(Audit and Accounts) Order, 1973 the powers and duties of the Comptroller and Auditor-
General of Pakistan in relation to accounts are as below :—
1) Accounts : To be responsible for the keeping of the accounts of the Federation and
of each Province, other than the accounts of the Federation relating to Defence or
Railways :
i. The President may, by any general or special order, require the Auditor-General to
keep the accounts of the Federation relating to Defence or Railways or the accounts
of any authority or body established by the Federation or a Province (Provision).
ii. As respects accounts of the Federation, the President and as respects accounts of a
Province, the Governor may, after consultation with the Auditor-General, make
provision by rules for relieving the Auditor-General of responsibility for the keeping of
the accounts of any particular service or department.
iii. The President may, after consultation with the Auditor-General, make provision by
rules relieving the Auditor-General of responsibility for keeping accounts of any
particular class or character.
iv. The Auditor-General from the accounts kept by him and by other persons
responsible for keeping public accounts, prepare in each year accounts (including in
the case of accounts kept by him, appropriation accounts) showing the annual
receipts and disbursement for the purpose of the Federation and of each Province,
distinguished under the respective heads thereof, and shall submit those accounts to
the Federal Government or, as the case may be, to the Government of the Province
on such dates as he may, with the concurrence of the Government concerned,
determine.
v. (v) Notwithstanding anything contained in this Article, the Auditor-General
shall comply with any general or special orders of the President or, as the case may
be, a Governor as to the head of account under which any specified transaction or
transactions of any specified V class is, or are, to be included :
vi. Before issuing any such order as aforesaid the President or,
as the case may be, the Governor shall consult the Auditor-General.
2) General Financial Statement: To prepare annually in such form as he, with the
concurrence of the President, may determine and to submit to the President a
General Financial Statement incorporating a summary of the accounts of the
Federation and of all the Province for the last preceding year and particulars of their
balances and out-standing liabilities and containing such other information as to their
financial position as the President may direct to be included in the statement.
3) Audit :
i. It shall be the duty of the Auditor-General—
a) to audit all expenditure from the revenues of the Federation and of the Provinces
and to ascertain whether moneys shown in the accounts as having been disbursed
were legally available for and applicable to the service or purpose to which they
have been applied or charged and whether the expenditure conforms to the authority
which governs it:
b) to audit all transactions of the Federation and of the Provinces relating to debt,
deposits, sinking funds, advances, suspense accounts and remittance business ;
 c) to audit all trading, manufacturing and profit and loss accounts and balance-sheets
kept by order of the President or of the Governor of a Province in any department of
the Federal Government or of a Province; and
d) to audit the accounts of any authority or body established by the Federation or a
Province ; and in each case to report to the President or, as the case may be, to the
Governor on the expenditure, transactions or accounts so audited by him.
ii. May, with the approval of; and shall if so required by the President or the Governor
of any Province, audit and report on—
b) the receipts of any department of the Federal Government or, as the case may be,
of the Province ; and
c) the accounts of stores and stock kept in any office or department of the Federal
Government or, as the case may be, of the Province.
iii. The President or the Governor of a Province may, after consultation
with the Auditor-General, make regulations with respect to the conduct of audits
under clause (2).
4) Sanctions accorded by the Auditor-General: If the President appoints an
independent officer to audit sanctions to expenditure accorded by the Auditor-
General, the Auditor-General shall produce for inspection by that officer all books
and other documents relating thereto and give him such information as he may
require for the purposes of audit. (Para. 12)
5) Supply of information by the Auditors-General: It shall be the duty of the Auditor-
General, so far as the accounts for the keeping of which he is responsible enable
him so to do, to give to the Federal Government and to the Government of every
Province such information as they may from time to time require, and such
assistance in the preparation of their Annual Bud jet Statements as they may
reasonably ask for. (Para. 13)
6) Supply to Auditor-General of Government publications, etc. : The Federal
Government and the Government of every Province shall—
i. supply to the Auditor-General free of charge the annual budget estimates of the
Federation or of the Province and any other publications issued by a department of
the Federal Government or of the Province which he may require for purposes
connected with his audit functions ; and
ii. give to him such information as he may require for the preparation of any account or
report which it is his duty to prepare. (Para. 14)
7) Inspection by Audit: The Auditor-General have authority to inspect Government
treasuries and such offices responsible for the keeping of initial or subsidiary
accounts as submit accounts to him.
(Para. 15)
8) Books, etc., where to be sent: The Auditor-Genera! have authority to require that
any books and other documents relating to transactions to which his duties in
respect of audit extend shall be sent to such place as he may appoint for inspection
by him ;
If the President or the Governor of a Province certifies that any such book or
 document is a secret book or document, the Auditor-General shall accept as a
correct statement of the facts stated in that book or document a statement certified
as correct by the President or as the case may be, by the Governor.
(Para. 16)
Q. 3. Describe briefly the general outlines of the system of Government accounts.
Ans. The general outlines of the system of accounts of the Federal and Provincial
Governments are briefly stated as follows:—
Receipts: All receipts in Pakistan on behalf of the Federal and Provincial
Governments are paid into a treasury or the Bank. Except as provided in the following
Para, the initial accounts of such receipts are maintained at the treasury.
Receipts realised in the Railway, Defence, Posts and Telegraphs, Public Works,
Forest and any other departments which may be authorised in this behalf are paid into a
treasury or the Bank in lump and are accounted for at the treasury merely as receipts on
behalf of such departments. The detailed accounts of such receipts are kept by the
departmental officers concerned.
Payments in Pakistan on behalf of the Federal and Provincial Governments are
ordinarily made either at a treasury or the Bank; some departmental officers are, however,
authorised to withdraw sums in lump from a treasury or the Bank for making payments. In
the former case, the initial accounts of payments are kept at the treasury. In the latter case
such accounts are maintained by the departmental officer concerned.
The accounts referred to in this clause do not relate to the accounts maintained by
Government servants in respect of expenditure incurred from permanent advances.
Monthly Accounts : At the beginning of each month each Accountant-General
receives from the treasuries under his jurisdiction monthly accounts supported by the
requisite schedules, vouchers, etc., in respect of the transactions which took place in the
treasury during the previous month,
"All Provincial and those Central treasuries, which render accounts to Provincial
Accountants-General submit a double set of accounts, one for transactions of the Provincial
Governments and the other for the transactions of the Federal Government. Federal
treasuries, which render accounts to the Accountant-General, Pakistan Revenues, furnish,
however, only a single account, in which any transactions on behalf of Provincial
Governments are accounted for under the appropriate Remittance head pending
adjustment against the balances of the Province concerned.
Officers of the Civil Departments who pay their receipts into or withdraw moneys for
expenditure from, the Public Account in lump submit detailed accounts of their transactions
to their respective Account Officers. Some Departmental officers are required to render to
the Account Officer compiled accounts with suitable abstracts of their transactions
classified under prescribed heads of accounts.
Departmental Classified and Consolidated Abstracts: From the accounts
furnished by Treasuries and Civil Departmental officers. Departmental Classified Abstracts
are compiled by the civil Account Officers showing the monthly receipts and payments
pertaining to each Department for the whole account circle classified under the relevant
major, minor and detailed heads. Separate Classified Abstracts are maintained for each
Department, each group of small Departments or each major head or group of major heads
of account not relating to any particular department or departments according to local
convenience. The transactions adjustable against a department or against a major head
not relating to any particular department which are intimated to the Civil Account Officer by
another Account Officer as well as all book adjustments against a departmental or other
major head which are initiated in the Account office itself are also incorporated in the
relevant Departmental Classified Abstracts so that the latter may include monthly all
transactions of whatever nature connected with the receipts and payments pertaining to
each department or major head of account. From these classified abstracts, separate
Depart* mental Consolidated Abstracts showing the progressive totals month by month
under major, minor and detailed heads of revenue receipts and service payments are
compiled. Separate Consolidated Abstracts are maintained for each Department or Major
head of account or for a group of Departments or Major heads of account as may be found
convenient.
The Departmental Classified Abstracts and the Departmental Consolidated
Abstracts for the Central Departments are compiled separately from those for Departments
of the Provincial Government.
The transactions relating to Debt and Remittance heads appearing in the Treasury
Cash Accounts and Lists of Payments, and in the Departmental and other Abstract.; are
collected for the whole circle of account under each head of account from month to month
in a Detail Book. From the figures in the Detail Book, the Consolidated Abstract of Debt and
Remittance transactions is prepared showing the progressive totals month by month under
each major head in the Debt and Remittance Section of the accounts as well as is under
such minor and detailed heads as may be found necessary
Separate Detail Books and Consolidated Abstracts are compiled for Federal and
Provincial transactions.
Abstract of Major Head Totals: The final stage of compilation is the preparation of
the Abstract of Major head totals showing the receipts and disbursements by major heads
during and to end of the month from the Departmental Consolidated Abstracts and the
Consolidated Abstracts of Debt and Remittance transactions. From these Consolidated
Abstracts are also compiled the monthly and the annual accounts of the Federal and
Provincial Governments.
The cash balance of each Government in the books of the Accountants-General at
the close of the month are then reconciled with the balances shown in the Cash Accounts
rendered by Treasury Officers and with the statements of closing balances received from
the Central Accounts Section of the State Bank.
Accounts of P. & T., Railway and Defence Departments:
Departmental officers of the Posts and Telegraphs and Railway Departments submit
accounts of their transactions to the respective Posts and Telegraphs and Railway Account
Officers render their monthly accounts to the Auditor-General, and the Financial Adviser,
Communications respectively and these two officers consolidate the accounts of the entire
transactions of these two departments. The accounts of the Defence Services as a whole
are compiled of the Military Accountant-General on the basis of particulars of receipts and
disbursements furnished by the various Defence Account Officers.
Submission of Accounts to Governments: A copy of the monthly accounts of
each Provincial Government is submitted it by the Accountant-General concerned. The
Accountant-General, Pakistan Revenues, receives from each Civil Account Office an
 abstract of the account of the transactions of the Federal Government compiled by it for
each month and the accounts together with the accounts for month prepared in his office
are consolidated into a single monthly account for submission to the Federal Government.
The Auditor-General, and the Financial Adviser, Communications submission the
consolidated monthly accounts of the Posts and Telegraphs and the Railway departments
respectively to the Federal Government.
Each Civil Account Officer works put the progressive figures during the year of the
Central and Provincial account of his circle. On closing the accounts for March (Final the
Central and Provincial accounts of each circle for transaction of the whole year are
submitted by each Civil Account Officer to the Auditor-General, a copy of the annual
account of each province being at the same time submitted to the Provincial Government
concerned.
The consolidated annual accounts of the Railways and Defence Services are
submitted to the Auditor-General of the Financial Adviser, Communications and the Military
Accountant-General respectively.
Q. 4. What are the powers and responsibilities of the Comptroller and Auditor-
General of Pakistan regarding the initial and subsidiary Accounts Rules?
Ans. Powers of Comptroller and Auditor-General regarding initial and subsidiary
Accounts Rules: The Initial and Subsidiary Accounts Rules made by the President under
sub-paragraph (3) of paragraph 11 of the Audit and Accounts Order (vide Appendix I)
relieved the Comptroller and Auditor-General from the responsibility for keeping accounts
of a specified class or character without derogating from his power to prescribe the form in
which such accounts shall be rendered to him and in which the initial accounts from which
the accounts so rendered are compiled or on which they are based shall be kept. The
relevant provisions of these rules are reproduced below:—
3) The Comptroller and Auditor-General of Pakistan shall be relieved from the
responsibility for keeping accounts of the undermentioned class or character :—
a) Initial Accounts required to be kept in treasuries ;
b) Initial and Subsidiary Accounts required to be kept in any office or department of the
Federation (Federal Government), or as the case may be, of any Province ;
c) Accounts of stores and stocks required to be kept in the office or department of the
Federation (Federal Government) or of a Province by order of the President or of the
Governor of the Province ; and
d) Trading, Manufacturing and Profit and Loss Accounts and Balance Sheets and any
other subsidiary accounts that may be required to be kept by order of the President
or of the Governor of a Province in any Department of the Federation (Federal
Government) or of the Province.
Nothing contained in Rule 3 shall be construed as derogating from the authority of the
Comptroller and Auditor-General of Pakistan:—
a) to require any treasury, office or department keeping
initial or subsidiary accounts to render accounts of such transactions as are included
in them to the audit and account offices under his control on such dates as he may
determine ; or
b) to prescribe the form in which such accounts shall be rendered and in which the
 initial accounts, from which the accounts so rendered are compiled or on which they
are based, shall be kept". [Art. 2, Account Code. Vol. /].
Q. 5. What is the object of Appropriation Accounts?
Ans. Object of Appropriation Accounts: The object of the Appropriation Accounts
is to relate expenditure brought into account during a financial year to the several items
specified in the schedules of authorised expenditure authenticated.
As no special process of accounting is involved in the preparation of Appropriation
Accounts they should be regarded as complementary to the accounts of annual receipts
and disbursements.
[Art. 5 of Account Code. Vol. 1].
Q. 6. Describe in detail the procedure followed, in regard to Government Accounts at
offices and Branches or Agencies of the State Bank of Pakistan.
Ans. Procedure to be followed in regard to Government Accounts at offices
and branches of State Bank of Pakistan;
The Federal Government and each of the Provincial Governments have made separate
agreements with the State Bank of Pakistan by virtue of which the general banking
business of these Governments (in which business is included the receipt, collection
payment and remittance of moneys on behalf of Government) is carried on and transacted
by the Bank in accordance with and subject to the provisions of the agreement and of the
State Bank of Pakistan Order. 1948 and in accordance with and subject to such orders as
may from time to time be given to the Bank by the Federal Government or the Provincial
Government, as the case may be. The Federal Government, as a general rule, operates on
every office and branch or agency of the State Bank of Pakistan.
Each Office or branch of the State Bank keep two separate accounts of cash
transactions undertaken by it on behalf of Government—one for the transactions of the
Federal Government and the other for the transactions of the Provincial Government within
whose area it is situated. All transactions which cannot be debited or credited directly to the
account of the Federal Government with the Bank are taken to the accounts of the
Government of the Province in which they occur so that this account will include as well the
transactions relating to other provinces. Separate statements of transactions in their
Federal and Provincial Government accounts together with supporting vouchers, etc., are
transmitted by each office and branch of the Bank daily to the Treasury Officer or to the
Accountant-General, as the case may be. At the close of each month the balances of the
two accounts are transferred to the Central Accounts Section of the State Bank of Pakistan
at Karachi.
Each branch of State Bank of Pakistan transacting Government business as agent
of the State Bank classifies the daily receipts and disbursements on behalf of Government
in two groups, Federal and Provincial, the latter embracing transactions not only on behalf
of the province in which Bank is situated but also on behalf of other provinces. Separate
statements of transactions of the Federal Government and of those taken against the
provincial account are forwarded by each branch daily with supporting vouchers to the local
Treasury Officer or to the Accountant-General, as the case may be. The totals of such
transactions are also reported by the Bank at the close of each day to the Central Accounts
Section of the State Bank through the Central Accounts Office of the State Bank at Karachi.
Complete accounts of the Federal Government and of each of the Provincial
Governments with the Bank are maintained by the Central Accounts Section of the State
Bank at Karachi which also acts as a General Clearing House for the adjustment of
transactions between different Governments. All adjustments to be made between the
accounts of the Federal Government and that of a Province or between the accounts of
different Provinces as well as all payments which one Government has to make to another
are advised by the Account Officers authorised in this behalf to the Central Accounts
Section of the State Bank which will pass the necessary entries in the accounts of the
Governments concerned maintained in the books of the Bank. Details of transfers effected
in its books against the balance of the Provincial Government or of the Federal
Government, as the case may be, on account of adjustments advised by different Account
Officers are communicated by the Central Accounts Section of the Bank to the Accountant-
Genera! concerned at the close of each day. At the close of the accounts of each month a
statement of closing balance of each Government on the books of the Bank after taking into
account all such transactions in all the offices, branches and agencies of the Bank and the
adjusting transactions in its own books is forwarded by the Central Accounts Section to the
Accountant-General concerned.
[Article 9, 10. 11. 12 of Account Code. Vol. /]
Q. 7. Describe briefly, how transaction in one account circle which are
adjustable in the accounts of another circle passed on.
Ans. Transaction in one account circle which are adjustable in the accounts of
another circle are passed on month by month to the latter for adjustment through one or
the other of the following accounts :—
i. Exchange Accounts.
ii. Settlement Accounts.
1) All transactions arising in the accounts of a Defence or Posts and Telegraphs
Account Officer which are adjustable in the books of a civil or a non-civil Account
Officer (including a Railway Account Officer) are passed on through to Exchange
Accounts. If any such transaction has to be adjusted against the balance of a
Provincial Government the money settlement in respect of it is effected by the
account-ant-General of the Province to whom the transaction passed. Civil
Account Officers utilise the media of Exchange Accounts for passing on
transactions of the Federal Government which are adjustable on the books of
other Account Officers including Railway Account Officers. Book transactions
arising in the Central Section of the accounts of Civil Account Officer which are
adjustable in the accounts of a Province kept by another Account Officer are also
passed in through Exchange Accounts so that the latter Account Officer may
adjust the transaction against the balance of the Province.
2) Transactions initially taken against the balance of a Province which are
eventually adjustable against the balance of another Province are passed on to
the Accountant-General of the latter Province through the Settlement Account
and the money settlement between the two Provinces in respect of such
transactions is effected by the Accountant General of the former province
through the Federal Accounts Section of the State Bank.
3) In respect of transactions originating in their accounts which are adjustable
against the balances of a Provincial Government, the Accountant-General,
Pakistan Revenues, and the Deputy Accountant-General, industries. Supplies
 and Food, effect the necessary money settlement through the Central Accounts
Section of the State Bank, be transactions being passed by them through the
head Adjusting Account between Federal and Provincial Governments."
Transactions pertaining to Provincial Governments are also settled direct with the
Bank through the head Adjusting Account between Fedora! and Provincial
Governments." An account of the transactions passed through his head is
furnished by these Account Officers to the Provincial Accountant-General or
Comptroller concerned or final adjustment. This accounts falls under the category
Settlement Accounts mentioned in clause (2) above.
4) Transactions of the Federal and Provincial Governments in the United Kingdom
except those representing genuine sterling assets and liabilities of the Federal
Government are passed on to Pakistan monthly through the Account Current
between England and Pakistan for adjustment under appropriate heads of
accounts in books of the various Account Officers in Pakistan.
An Account Current purports to be an extract from the books of the officer who
despatches it, and to show the amounts he has passed to debit or credit of the other party
to the account, with any necessary explanations of the credits, and with documents
. supporting the debits.
[Art. 16. Account Code, Vol. /]
Q. 8. What are the main divisions of Government accounts ?
Ans. Main Divisions of Government Accounts The four main divisions of
Government accounts shall be :
(1) Revenue (2) Capital.
(3) Debt. (4) Remittances.
The first division shall deal with the proceeds of taxation and other receipts classed
as revenue and the expenditure there from. The second division shall deal with
expenditure met usually from borrowed funds, such expenditure being incurred with the
object either of increasing concrete assets of a material character or of reducing recurring
liabilities such as those for future pensions by payment of the capitalised value, and also
final receipts of a capital nature intended to be applied as a set-off to Capital expenditure.
The third division shall comprise receipts and payments in respect of which Government
becomes liable to repay the money received or has a claim to recover the amounts paid
together with repayments of the former and the recoveries of the latter. The fourth division
shall embrace all merely adjusting heads, under which shall appear remittances of cash
between treasuries. State Bank of Pakistan Remittances, as well as items in transit
between different branches of the accounts department including Accounting Officers in
England. The initial debits or credits to the heads in this division are cleared eventually by
corresponding receipts or payments either within the same circle of account or in another
account circle.
Inside each of the four divisions mentioned in the preceding Article (Article 24) the
transactions shall be grouped into Sections which shall be further sub-divided into Major
Heads of Account. The Sections shall be distinguished by letters of the alphabet, a
double letter denoting the Capital portion of the particular set-of transactions. The Majary
Heads in the Revenue and Capital divisions shall be numbered serially, Roman numerals
being employed on the receipt side, and Arabic on the disbursement side.
[Articles 24 and 25. Account Code, Vol. 1}
Q. 9. What did you know about Proforma Accounts?
Ans. Proforma Accounts: The operations of some departments of Government
sometimes include undertakings of a commercial or a ^£/as/-commercial character, e.g.,
an industrial factory or a store. Even though these may be maintained almost entirely for
the benefit of the department, it is still necessary, that the financial results of the
undertaking shall be expressed in the normal commercial form so that
the cost or the service or undertaking may be accurately known. This implies the
maintenance of suitable Capital, Manufacturing, Trading and Profit and Loss accounts
and as the Government system of accounts, being on a purely cash basis, is unsuitable
for such commercial accounts, these are usually kept on a Proforma basis outside the
general accounts of Government. The actual transactions entering these Proforma
accounts, except those adjusted on a liability basis, find a place primarily in the regular
accounts and the commercial accounts are additional as well a separate. These Proforma
accounts are maintained by the Departmental authorities themselves in such form as may
be agreed upon between the Auditor-General and d the Government concerned.
Certain Proforma accounts relating the Irrigation, Navigation, Embankment and Drainage
projects and Government residential buildings are required to be prepared by Civil
Account Offices. Proforma accounts are also sometimes required to be prepared for
transactions which do not relate to commercial or <7t/as/-commercial undertakings of
Government, e.g., transactions of the Famine Relief Fund. The form in which any
Proforma accounts are prepared in Accounts Offices is determined by the Auditor-
General in consultation with the Government concerned. [Article 19, Account Code, Vol. I]
principle of classification in
Q. 10. What are the general Government accounts?
Ans. General Principle of classification in Government Accounts: As a
general rule, the classification of transactions in Government accounts shall have
closer reference to the department in which the revenue or expenditure occurs,
than to the object of the revenue of expenditure, or the grounds upon which it is
sanctioned. For example, expenditure in the Public Works Department on buildings
which are under its administrative control, but which are required by a non-
commercial department shall be debited in the Public Works Accounts and not
passed on for adjustment against the department benefited by the expenditure.
[Article 30, Account Code, Vol. /]
Q. 11. What are the general principles of classification of Civil Works expenditure?
How far are they consistent with the principle that classification should follow
administrative control?
Ans. Classification of Civil Works expenditure: Expenditure on Civil Works
should be classified in accounts in accordance with the following principles:—
1. Outlay on buildings and other words shall be debited in the accounts as
expenditure of the Public Works Department if the administrative control of the
works is vested in officers of the Public Works Department and as expenditure of
the civil department concerned if the administrative control of the works is
transferred by a general or special order of Government from the Public Works
Department to the department using or requiring them. The term "administrative
 control" when applied to Civil Works implies inter alia the assumption of full
responsibility for construction, up-keep and maintenance of buildings and other
works and the provision of funds for the execution of these functions. This
responsibility is not diminished if the execution of the work is entrusted to a
different agency. Thus works, administration of which is not transferred from the
Public Works
Department, may by mutual arrangement be executed by the Military Engineer
Service, or by any other Civil Department (e.g.. Mint) but the charges in connection
with them shall nevertheless be classified as Public Works Expenditure. On the
other hand, a Civil Department, to which the administration of a building has been
transferred, may invoke the aid of the Public Works Department for technical
advice or execution, but the charges relating thereto shall be debited to the
Department concerned. The function of the Military Engineer Services in the former
case and that of the Public Works Department in the latter is merely that of the
contractor, and the administration and the control of the expenditure rests with the
Public Works Department in the former case and with the administrative
department concerned in the latter. The agency by which the work is executed
shall not thus be the deciding factor in determining the question of classification.
2. Civil Works expenditure pertaining to areas which under the provisions of the Act,
are administered by the Governor in his discretion shall be classified under
departmental heads of account if the control is transferred to Departments, but
may be classified under the head '50-Civil Works' though the administrative control
of such works is vested in a local works organisation and is not transferred to the
Provincial Public Works Department. Works expenditure pertaining to the External
Affairs and State Departments shall be debited as expenditure of that department,
while works expenditure connected with the civil armed forces and Frontier
Constabulary shall be classified under the head '34-Tribal Areas'.
Note: Where the buildings, etc., are under the administrative control of
the Public Works Department, it is open to Government to prescribe
that expenditure on construction and repairs connected with those
buildings, etc., up to money limit fixed by Government shall be debited
as expenditure of the civil department carrying out the works.
All works expenditure debitable to civil departments shall be classified
under the minor head 'Works subordinate to the relevant department
major head, unless Government by rule or order prescribes that such
expenditure up to a money limit fixed by it shall be classified as
contingent expenditure of the department concerned.
[Article 33. Account Code. Vol. /].
Q. 12. How the Municipal taxes on Government buildings are charged and
accounted for?
Ans. Charging of Municipal Taxes on Government Building:
Municipal rates and taxes on Government buildings are adjusted as follows: —
a) As a general rule, municipal rates and taxes on a non-residential building paid by,
or passed on to, a department other than the Defence Department, occupying the
whole or part of the building shall be debited to the contingencies of the
 Department concerned. Where, however, the whole or part of the tax is paid by the
Public Works Department or by a Civil Department as the department in
administrative control of the building, the payments may be debited to the
maintenance estimate of the building concerned.
b) Taxes on non-residential building occupied by Departments Other than the
Defence Department, if paid by a department nominate by Government in this
behalf and not passed on to the occupying departments, shall be debited to "57-
Miscellaneous—Rents, Rates and Taxes".
c) Taxes on residential buildings, if payable by Government whether the buildings are
under the administrative control of the Public Works Department or any other Civil
department, shall be debited to the maintenance estimates of the building
concerned.
Note : In cases where the whole or any portion of the taxes which by
local rule or Custom are ordinarily leviable from the tenant, is paid by
a department other than the department in administrative control of
the building, the charge may be treated as contingent expenditure of
the paying department.
d) Taxes both on residential and non-residential buildings owned or occupied by the
Defence Department are debited to the Defence Services Estimates.
[Article 40, Account Code. Vol. I].
Q. 13. Please explain the accounting for transactions pertaining to more than
one major head of account.
Accounting for transactions pertaining to more than one major head of account:
For the sake of convenience or for other special reasons, receipts or charges pertaining
to more than one head of account may be booked in the first instance under one of the
heads concerned, but the portion creditable or debitable to the other head or heads
involved should be transferred from the former head to the latter before the accounts of
the year are closed. A few cases in which this procedure is authorised are cited below:—
1. Where the charges for the supply of water from irrigation canals are consolidated
with the Land Revenue demand the consolidated rates are in the first instance
credited to the head "Land Revenue" and an approximate amount calculated as
the share due to Irrigation is transferred to Irrigation Revenue head.
2. Charges for collection of corporation tax are accounted for under the head "4—
Taxes on Income other than Corporation Tax" in the first instance, the amounts
debitable to the head "3—Corporation Tax" being transferred later from the former
head to the latter.
3. Interest paid by Government on loans is taken initially under the head "22—
Interest on Debt and Other Obligations" and necessary transfers from this head
are made subsequently in respect of amounts debitable to Commercial
Departments.
4. The Establishment and Tools and Plant charges of the Public Works Divisions are
in the first place booked under a single major head subject to final appointment
among the several major head concerned.
5. The charges relating to the audit of the transactions of the Posts, Telegraphs,
 Railway and Salt Revenue Branch of the Department of Central Excises and Salt,
are recorded initially under the head "26—Audit" and are transferred subsequently
to the accounts of the respective departments.
[Article 42, Account Code, Vol. I].
Q. 14. Explain briefly, the cases in which one department of public service may
charge another department for service rendered or supplies made for.
Ans. Department of Public Service charging another department : Save as
expressly provided in this Chapter a Service department shall not make changes against
another department for services or supplies which fall within the class of duties which the
former department is constituted.
The following exceptions to the above rules have been authorised :—
a. The Forest Department may charge any other
department for vegetable, animal products extracted from a forest area.
b) Payment must ordinarily be made for convict labour as in the case of that, supplied
to the Public Works and other departments of Government but, no charge shall be
made for convict labour in the case of works undertaken by the Public Works
Department which are treated as Jail Works.
c) The cost of additional Police Guards supplied to an Irrigation or other project while
under construction, may be debited to the project concerned.
[Article 60. Account Code, Vol. /]
Q. 15. In what cases recoveries may be taken in reduction of expenditure ?
Ans. Recoveries taken in reduction of expenditure: Recoveries from private
persons or bodies (including local funds Pakistan States and Governments outside
Pakistan) should as a general rule, be treated as revenue and not as deduction from
expenditure.
The following are exceptions to the above Rule:—
i. When a Government undertakes a service merely as an agent of a private body,
so that the entire cost of the service is recovered from that body, the net cost to
Government being nil. the recoveries may be taken in reduction of expanditure.
ii. Recoveries of expenditure on works in progress and transactions of stock and
other suspense accounts :—
The technical estimates take cognisance of all anticipated receipts from sale
proceeds, of materials, plant, etc., received from the old structure, while the
receipts under "Stock and Suspense" are by their very nature inseparable from the
expenditure recorded under the main head. The recoveries falling under these two
categories should therefore be treated as reduction of gross expenditure.
iii. If the recoveries represent debits to another Government of expenditure which was
so debitable from the moment it was sanctioned, they should not be treated as
revenue of the Government effecting the recoveries but as deductions from
expenditure.
iv. In the case of joint establishments, where the expenditure is not shared by two or
more Governments ab initio but is incurred by one of the Governments and
partially repaid by the others, the repayment, if made while the accounts of the
year are still open, should be treated as deduction from expenditure.
 v. In cases where the recovery is made on the basis of the calendar year instead of
the financial year, the whole amount of the recovery may be treated as reduction of
expenditure though a portion of it relates to expenditure incurred during the
previous financial year.
vi. Recoveries on account of commuted value of pensions effected from other
Governments should be treated as deduction from expenditure.
vii. As between different departments of the same Government, the recoveries should
be treated as deduction from the gross expenditure, except such recoveries as are
made by a Commercial department, which should be treated as receipts of that
department.
Note: Recoveries made from another department if not effected within
the accounts of the year in which the expenditure was incurred,
should be treated as revenue and not as deduction from expenditure,
unless the latter course is authorised by provision in the budget
estimates.
viii. Notwithstanding anything to the contrary that may be provided by or under
Directions in this Chapter (Chapter 5) receipts and recoveries on Capital Account
is so far as they represent recoveries of expenditure previously debited to a Capital
major head shall be taken in reduction of expenditure under the major head
concerned except where under the rules of allocation applicable to a particular
department, such receipts have to be taken to revenue.
[Articles 73 to 76, Account Code, Vol. I]
Q. 16. (1) How should a money due to Government which has actually
reached a Government servant is then embezzled, stolen or lost, be treated?
(2) How is overpayment of pay shown in accounts?
Ans. Money embezzled or stolen: If money due to Government has actually reached a
Government servant and is then embezzled, stolen on lost, even though it may not have
reached the treasury and thus have passed into the Public Account, it should be brought
into public account as a receipt and then shown on the expenditure side by record under
a separate head as a loss. [Art, 80, Account Code, Vol. I]
(2) Overpayment: An overpayment of pay should be debited to the head "pay."
[Art. 82, Account Code, Vol. /]
Q. 17. State the principles regulating the incidence transit of pay and allowances,
including travelling allowances of a Government servant transferred from one
Government to another.
Ans. Subject to any other arrangements which may be settled mutually been the
Governments concerned, the incidence of transit pay and allowances including travelling
allowances of a Government servant transferred from one Government to another, will be
regulated in accordance with the following principles :—
i. When a Government servant is transferred permanently from one Government to
another his transit pay and allowances including travelling allowances shall be
borne by the Government to which he is transferred.
ii. (When the services of a Government servant are lent by one Government to
 another the transit pay and allowances including travelling allowances while he is
joining and leaving the new service shall be debited to the borrowing Government.
This principle applies even in cases where the Government servant lent takes
leave either before joining the borrowing Government or before rejoining the
lending Government and holds good even in respect of joining time admissible to a
Government servant returning from leave out of Pakistan of more than four
months' duration, the term four months' being interpreted to mean 90 days in the
case of Government servants subject to the Revised Leave Rules. For this
purpose, officers of the Pakistan Medical Service employed under Provincial
Governments should in all cases be regarded as lent to those Governments by the
Federal Government (Defence Department).
iii. In the case of an officer in a joint cadre serving two Governments his transit pay
and allowances including travelling allowances on transfer from one office to
another shall be debited to the office to which he is proceeding.
2) When a Military or Medical Officer holding a civil post on consolidated pay which if
less than his military pay is allowed to draw the difference between them, he draws
it from the department. Federal or Provincial—from which he receives his
consolidated pay.
3) Subject to any separate agreements that have been or may be arrived at between
the various Governments, the pay and allowances including travelling allowances,
of a Government servant summoned to give evidence in his official capacity in a
Criminal Court or in a Civil Court in a case in which Government is a party are,
during the
period of his absence, debited to the Government under which he is employed.
Actual expenses under the rules of the Court, if admissible, are, however, payable
by the Court, and debited to Court contingencies.
[Appendix 3, p. 35, Account Code. Vol. 1}
Q. 18. What are the rules which govern the incidence of leave salaries of
Government servants who have served under two or more Governments?
Ans. Rules relating leave salaries of Government servants serving under two
or more Governments: The following rules govern the incidence of leave-salaries of
Government servants who have served under two or more Governments: —
1. Save as otherwise provided in these rules, when a Government servant is
transferred to serve under Government other than under which he was first
employed, the leave salary drawn by him during any leave taken after the date of
transfer should be debited to the borrowing Government until the entire leave
earned under that Government has been exhausted, irrespective of whether the
leave is taken while the Government servant is actually serving under the
borrowing Government or not.
by him is completely earned by duty, such readjustment of the charge may be made as
may be agreed upon by the two Governments concerned.
5) The allowances paid to a Government servant during study leave will be borne by
the Government under which he was employed when the study leave was granted.
6) The Government which receives or remitted the contribution for leave salary of a
Government servant in Foreign service should bear the charges for his leave-
salary in respect of the leave earned by him during such service.
7) In respect of Government servants subject to the Central Government's Revised
Leave Rules, 1933 (Now the Revised Leave Rules, 1980) or similar rules issued by
other Governments which make the calculation of leave in relation to the period .of
duty impossible, contribution for leave-salary is recovered from borrowing
Governments, The liability of a borrowing Government to pay contributions to the
lending Government ceases when a Government Servant is permanently
transferred to the former, but the lending Government remains responsible for the
leave-salary of the Government servant in respect of "earned leave" at credit on
the date of his permanent transfer to the borrowing Government. [Appendix III. p.
38, Account Code, Vol. 1}
 ACCOUNT CODE
VOLUME II

(Treasury Accounts)

(Applicable to the Central Government

Servants)

REVISED EDITION
Amended & Up to-date

IDEAL BOOKS
43, LOWER MALL, LAHORE
Rights Reserved with the Publishers

MlAN ASAD HAKIM

at
UMER KHURRAM PRINTERS
43. LOWER MALL,
LAHORE.
 PREFACE TO FIRST EDITION (PAKISTAN)

This edition is an adaptation of the 1940 edition of the Account Code, Volume I,
published in undivided India. It includes all corrections issued upto the 14th August, 1947.
Opportunity has been taken to carry out certain verbal changes due to the» establishment
of Pakistan" from the 15th August, 1947.
Errors or omissions that may come to light or suggestions regarding amendments
should be brought to the notice of the Auditor General of Pakistan.

GHULAM ABBAS,
Auditor General.

KARACHI;
The 31st March
1951.
 PREFACE TO SECOND EDITION (PAKISTAN)

this edition is a reprint of the Code, with such additions and a terations as have
been necessitated, due to the following factors:-
i. Unification of the Province of West Pakistan,
ii. Decimalization of Pakistan Currency,
iii. Change of Pakistan Financial Year.
iv. Abolition of Exchange Account with Railways, etc. opportunity
has been availed also to incorporate the amendments, corrections, etc.,
issued after 14th August 1947.
Errors or omissions, if any, may be brought to the notice of he Comptroller and
Auditor General

MUSHTAQAHMAD,
Comptroller and Auditor General

KARACHI:
Dated I8th August 1962
 CONTENTS

PART I artic les

CHAPTER I.—INTRODUCE RY

PART II

CHAPTER II.—CLASSIFICATION OF TRANSACTIONS IN

TREASURY ACCOUNTS.

A.—gener al 4

B.—transactions with other governments—

I. In Provincial Treasuries 6
II. In Central Treasuries 9

C.—transactions on behalf of railways 9-A

D.—transaction on behalf of foreign governments and pakistan states 10

E.—account with state bank 11

F.—transactions with departments which draw money by cheques 12

G.—remittances—
I. Cash Remittances 17
II. State Bank of Pakistan Remittances 22
III. Military Treasure Remittances 23

H.----ADJUSTMENTS BY TRANSFER 25

CHAPTER III.—ACCOUNTS TO BE KEPT AT TREASURIES

section 1.—general directions

A.—introductory 27

B.—treasurer’s r ecords—
I. Cash 29
II. Stamps and Opium 31
C.—account books—
I. Cash Book 32
II. Subsidiary Registers—
a) General 35
b) Register of Adjustments between Central 36
and Provincial Governments
c) Register of Adjustments with 38
other Provincial Governments—(inter-Provincial
Suspense) 38-A
d) Register of 39
Transactions with Railways 41
e) Register of Adjustments by
Transfer
42
f)Other Registers
44
III. Special Directions for Bank Treasuries—
a) General
47
b) Register of State Bank
Deposits 50
c) Register of Misclassifications by the Bank 55
IV. Incorporation of Sub-treasury Accounts
V. Daily Closing of Accounts
VI. VI. Monthly Closing of Accounts

section 2.—transactions of departments which render separate

cash accounts 57

section 3.—accounts of deposits

A.—general 62

b.—-rev-nue deposits 64

C.—personal deposits 68

D.—civil amd criminal court deposits 71

E.—deposits of local funds 73

F.—deposits at sub-treasuries 75

section 4.—accounts of state bank of pakistan remittances

A.—issue of Telegraphic Transfers and Drafts 78

B.—Encashment of Telegraphic Transfers and Drafts 81

C. Drawings and Encashment at Sub-treasuries 83

D.—Drafts, etc., cancelled 84

E.—Drafts, etc., exchanged 85

section 4-A—accounts of military treasure remittances 86

section 5—miscellaneous accounts 90

CHAPTER IV.—ACCOUNTS RETURNS TO BE RENDERED BY

TREASURTES

A.—GENERAL 92

B.—compilation of month ly accounts—

I. Cash Account and List of Payments 95
II. Supporting Schedules—
a) General
b) Schedule of 98
Income-tax Receipts 100
c) Schedules for 101
Railways and Departmental Disbursing Officers
105
d) Schedules of
Deposit Transactions 109
e) Schedule of
Seamen's Money Orders 110
111
III. Plus and Minus Memoranda— 112
a) General
115
b) Deposits
c) Stamps
IV. Statement of Lapsed Sub-treasury Cash Orders
C.—submissioh to accountant general 117

PARTIII

CHAPTER V.—ACCOUNTS OF SMALL COIN DEPOTS

A.—GENERAL 128
B.—ACCOUNTS TO BE KEPT 130

C.—ACCOUNTS RETURNS 131

PAGE

list of for ms 31

form s 33

index 89
 ACCOUNT CODE
VOLUME II
TREASURY ACCOUNTS

PART I
CHAPTER I.—INTRODUCTORY
The directions contained in this volume deal primarily with the initial accounts to be
kept at treasuries and with the accounts returns to be rendered by treasuries to
Accountants General. They are supplementary to the general directions in Volume I,
which shall apply to all treasuries unless there be something repugnant in the subject or
context or except to the extent that they are modified by the directions in this volume.
2) The forms of initial accounts described in this volume should be regarded as
standard or model forms which may be modified by Government according to local
requirements in consultation with the Accountant General concerned. Similarly, as
regards accounts returns the Accountant General may introduce such changes in detail
as he may deem necessary.
3) Unless there be something repugnant in the subject or context, the following
expression in this volume should be interpreted in the sense here explained :—
1. "Accountant General" includes a Comptroller and when used in relation to a
treasury means the Accountant General to whom that treasury renders accounts.
2. "The Bank" means the State Bank of Pakistan, or any branch or agency of
the State Bank of Pakistan and includes any branch of the National Bank of
Pakistan acting as the Agent of the State Bank of Pakistan in accordance with the
provisions of the State Bank of Pakistan Order, W48.
3. "Bank Treasury" means a treasury the cash business of which is conducted
by the Bank.
4. "Non-bank Treasury" means a treasury other than a bank treasury (see item
(3) above]
5. "Treasury" includes a sub-treasury.
6. "Government" when used in relation to a Central treasury means the Central
Government and when used in relation to a Provincial treasury means the
Provincial Government.
7. "Department" or "Departmental Officers" exclude the Railway Department
and the Railway Officers respectively.
 PART II
CHAPTER II.—CLASSIFICATION OF TRANSACTIONS IN TREASURY ACCOUNTS.

A.—general
4) Save as provided hereafter in this volume, each item of receipt and payment
occurring at a treasury should be broadly classified in the treasury accounts.
a) firstly, with reference to the Government to which the transaction appertains,
namely the Central or the Provincial Government concerned.
b) and secondly, with reference to the department or such heads of receipts
and, with expenditure as may be required by the Accountant General.
Note—Deleted
5) Any transaction which cannot be allocated directly to any particular department or
to any of the prescribed heads of classification should be entered in the accounts
as an "Unclassified item", the debits and credits to this suspense head being
cleared by the Accountant General by adjustment against the Government
concerned under the appropriate head of account. Such transactions in a
Provincial treasury as cannot be allocated directly to the Central Government
should likewise be taken to the accounts of the Province to which the treasury
belongs.
B.—trahsactions with other governments
I. In Provincial Treasuries
6) The transactions of the Central Government in a Provincial treasury should be
accounted for in sets of books and registers entirely separate from those, of the
Provincial Government.
7) Transactions of the Central Government occurring at a bank treasury, which will be
taken by the Bank direct to the accounts of the Central Government, should be
incorporated in the "Central" section of the treasury accounts under the appropriate
heads of classification, the net ere lit or debit being taken to the head "State Bank
Deposits—Central". Such transactions occurring at a non-bank treasury should
likewise be accounted for under the appropriate heads of receipts and payments in
the "Central" section of accounts but the net totals of those receipts and payments
should be entered in the accounts of the Provincial Government under the
suspense head "Adjusting Account between Central and Provincial Governments".
8) Transactions relating to other Provinces, whether taking place at a bank or a non-
bank treasury should be classified in the "Provincial" section of the treasury
accounts under the suspense head "Inter-Provincial Suspense Account—
Government of.................”
II. In Central Treasuries
9) Transactions on behalf of a Provincial Government originating in a Central treasury
should be classified in the treasury accounts under the head "Adjusting Account
between Central and Provincial Governments — Government of .......”. Such
transactions occurring at a Central non-bank sub-treasury working under a
Provincial District treasury should be accounted for under the appropriate heads of
 receipts and payments in the "Provincial"' section of the treasury accounts, the net
amounts so accounted for being set .off by an entry under the suspense head "
Adjusting Account between Central and Provincial Governments ".
C. — transactions on behalf of railways
9-A. Deleted.
D. — transactions oh behalf of foreign governments and pakistan states
10) Transactions on behalf of Foreign Governments (other than the Provincial
Governments in India and the Government of Burma) and Pakistan States should
be classified under appropriate heads of accounts in the Central Section of the
treasury accounts. Transactions on behalf of the Provincial Governments in India
and those on behalf of the Government of Burma should be treated as Central or
Provincial according as the treasury at which they originate is Central or Provincial.
E. — account with state
11) Receipts and payments on accounts of the State Bank originating in a Provincial
treasury or sub-treasury should be credited or debited to the head "Account with
the State Bank” in the Provincial Section of the treasury accounts. Such
transactions occurring at other treasuries or sub-treasuries should be credited or
debited to that head in the account of the Central Government.
F. — transactions with departments which draw money by cheques
12) Save as otherwise provided in this Code, or as may be authorised by the
Accountant General in any special cases, transactions with, or on behalf of,
departments which draw money from the treasury by cheques should be entered in
the treasury accounts in lump without detail as receipts or payments, as the case
may be, of the department concerned.
13) Pay and allowances and contingencies of officers of the Public Works Department
and the Department of Central Excises and Salt, drawn on regular Trills should be
classified under the particular heads of classification noted on those bills.
14) Payments on account of compensation for lands for the Public Works Department
made by Land Acquisition Officers not acting as Public Works "Disbursers should
be entered in the treasury accounts as debatable to the Public "Works Department,
the name of the division or office being specified in each case.
15) Earnest money deposits made by intending tenders of the Forest and Defence
Departments, either direct or through the Departmental Officers concerned should
be credited as “Revenue Deposits " and should not be carried to the credit of those
departments.
note-—Earnest money deposits made in a treasury in favour of a
departmental officer of another Government should be classified in the
treasury accounts in accordance with the directions in Articles 7 to 9.
16) Pensions derived from the old Military Orphan and Medical Funds paid on warrants
issued by the Controller of Military Accounts and Pensions, and payments in
connection with those funds on account of (I) benefits received by wards, such as
marriage dowries, passage money, etc. (2) passage money of widows and other
miscellaneous charges, should be debited to the head "55— Superannuation
 Allowances and Pensions" and should not be included in the account of payments
on behalf of the Defence Department.
G.—remittances

I.—Cash Remittances
17) A remittance, whether made direct or through currency chests, between any two
treasuries should be classified as follows in the treasury accounts;—
1. if both the treasuries are under a single as " Local Remittance" in
the accounts of
Government, that Government ;
2. if they are under different Governments, as a “Foreign Remittance " in
the accounts of the Central Government.
note.—Remittances between treasuries under the Central
Government which render accounts to different Accountants General
should also be treated as "Foreign Remittances ".
18) Individual remittances through Currency between treasuries in the Punjab and the
State Bank of Pakistan, Peshawar, should be classified as "Local Remittances" in
the Central Section of the treasury accounts, the totals of the transfers against
which opposite payments are made at the Currency Office being re-adjusted under
"Foreign Remittances" on the books of the Accountant General on receipt of the
monthly list of transfers from the Currency Officer.
19) Remittances between two sub-treasuries in the same district or between a treasury
and sub-treasury subordinate to it should be treated merely as "Transfers within
the Treasury" and watched through the Accountant's balance sheet (see Article
50). If, however, the business of the remitting or receiving treasury or sub-treasury
is conducted by the Bank, the remittance should be classified as a “Local
Remittance ".
20) Remittances from a District treasury', whether bank or non-bank, to the Mint should
be accounted for in the treasury accounts as payments on account of the Central
Government and classified as " Foreign Remittances ". When, however the
treasury and the Mint render accounts to the same Accountant General, the
remittance should be classified as “Local Remittances “within the accounts of the
Central Government.
21) Remittances between treasury and a Small Coin Depot should be accounted for in
the treasury accounts as receipts or payments of the Central Government and
classified under the following heads: —

Small Coin Depot Remittances if the Depot and the Treasury render
accounts to the same Accountant General;

Foreign Remittances if the Depot and the Treasury render

accounts to different Accountants Genera!.
 Note.—Remittances between Small Coin Depots or between a Small
Coin Depot and a Mint should not pass through the treasury accounts,
but they should be accounted for in the books of the Depots
concerned as Small Coin Depot or 'Mint' Remittances if both the
Depots or the Depot and the Mint render accounts to the same
Accountant General, and as 'Foreign Remittances if they render
accounts to different Accountants General.
II.—State Bank of Pakistan Remittances
22) All transactions connected with the drawings and encashment of Telegraphic
Transfers and Drafts on State Bank account should be classified in the accounts of
the treasury as “State Bank of Pakistan Remittance"—Receipts or Payments as
the case may be.
Note.—Actual telegram charges recovered by treasuries for issue of
Telegraphic Transfers will be credited as miscellaneous receipts of the
treasury, the service stamps required for the despatch of telegram
being debited as Treasury contingencies.
III.—Military Treasure Remittances.
23) Receipts on account of Military Treasure Remittances drawn on Military Treasure
Chests should be credited as receipts of the Defence Department in the accounts
of the Central Government.
24) Deleted.
H.—adjustment by transfer
25) When a payment is authorised to be made "by transfer", that is, by entry of the
amount in the accounts as received under some head of receipt, the amount
should be debited to the appropriate heads of payment by per contra credit to the
receipt head concerned.
26) Save as provided below or as may be authorised by the Accountant General in
any special cases, the net cash payment only should be entered in the treasury
accounts, that is to say, there should not be a gross debit with a per contra credit,
even when a sum is being recovered under the Accountant General's orders.
i. All sums deducted from Central and Provincial bills on account of Income tax and
subscriptions to the funds mentioned below should be entered separately as
receipts.
Postal Life Insurance Fund
Indian Civil Service Family Pension Fund
Superior Services (India) Family Pension Fund
Indian Military Service Family Pension Fund
Indian Military Widows and Orphans Fund
General Provident Fund deductions from the pay bills of Defence Department
personnel on deputation to the Civil Department
 Any other deductions from Central / Provincial bills which are creditable to the
Central / Provincial Government should likewise be shown as receipts.
ii. In the case of local funds the«gross amount of a voucher should be entered as
payment and the deductions credited.
iii. When a deposit is subject to abatement, the full sum should be entered as
payment, and the sum abated brought to credit.
iv. In the case of bills containing deductions on account of rent of buildings (including
electric installations, water supply, etc.) borne on the books of the Public Works
Department, the gross amount should be entered as payment and the recoveries
credited to the Public Works head of account concerned, as noted in the Divisional
Officer's demand statement.
v. When it is desired that either the whole or part of the amount of a bill should be
remitted to a person or persons by Postal Money Order, the gross amount of the
bill should be entered as payment and the deduction on account of the Money
Order and the amount of commission due thereon credited direct to the Post
Office.
 CHAPTER III.—ACCOUNTS TO BE KEPT AT TREASURIES.
SECTION I.—GENERAL DIRECTIONS.
A.—introductory
27) The directions contained in this Chapter shall apply primarily to accounts kept at
District treasuries. Except as specifically provided in this Code and subject to such
modifications as may be authorised by the Accountant General, they shall also
apply to accounts kept at subtreasuries.
28) Deleted.
B.—treasurer's records-

I.—Cash.
29) Under the Treasury Rules of the Government concerned the Treasurer, where the
cash business of the treasury is not conducted by the Bank, will maintain a simple
cash book (without subsidiary registers), in which each receipt and payment will be
posted at the time and on the date on which they actually occur and in Ac order of
occurrence. Payments made “by transfer " will not find a place in the cash book as
no payment of cash takes place. Cheques received in payment of value of service
stamps will, however, be entered on both sides of the cash book.
note.—The directions in Chapter II of this Volume shall not apply to
the Treasuries cash book.
30) When stamps, match excise banderols or opium are sold, the total sales will be
entered in to Treasurer's cash book before it is closed for the day, and a
memorandum will be prepared and forwarded to the Accountant, so that necessary
entry may be made in the account books.
II.—Stamps end Opium.
31) Under the relevant rules or orders of the Government concerned Stock registers
will be maintained for stamps, match excise banderols and opium in the custody of
the Treasury Officer in such form as may be prescribed by competent authority
after consultation with the Accountant General.
C.—account books.
I.—Cash Book
32) A complete account of cash transactions and book transfers relating to the District
treasury including those of the sub-treasuries within its jurisdiction should be kept
in Cash Book Form T.A. 1. This book should be maintained in two separate parts—
one for receipts and the other for disbursements.
note.—Separate sets of accounts should be kept in Provincial
treasuries for transactions of the Central Government (vide Article 6).
33) Every item received or paid as well as all adjustments by transfers should be
entered in the cash book or in some register subsidiary to the cash book (vide
Article 35) and numbered in a consecutive series for each register. The daily
 totals from any subsidiary registers pass into the cash book (vide Article 70).
34) In non-bank treasuries cash receipts should be entered in the accounts as soon
as the connected memorandum or chalan is received from the Treasurer signed
by him in token of his having received the money. Similarly as regards cash
payments, the charge should be entered in the accounts as soon as the payment
is authorised on a voucher or other document. In the case of bank treasuries, the
receipts and payments should be entered in the accounts from the daily account
rendered by the Bank (vide Article 42).
note.—Adjustments by transfers should be recorded separately from
cash transactions, the fact of adjustment by transfer being noted in
each case. In the case of receipts remitted by postal money orders
and adjusted by book transfer, entries in the subsidiary register
concerned maybe made daily in lump under each detailed head of
account, provided that they are entered in sufficient detail in the
departmental registers and that daily returns are submitted to the
treasury by the revenue authority concerned.
II.—Subsidiary Registers
(a) General.
35) Save where other forms of registers are prescribed in these directions for
particular classes of transactions and subject to such modifications as may be
authorised by the Accountant General to meet local requirements, departmental
receipts for which separate returns are submitted should be recorded in separate
registers in Form T. A. 2. Departmental payments should likewise be recorded in
separate registers in Form T. A. 3, according to the various classes of payments.
For convenience of accounting, however, the initial record in respect of any
particular class of receipts or payments may, in special cases, with the approval
of the Accountant General, be kept in the same form as that of the corresponding
receipt or payment schedule rendered to the Accountant General and in such
cases the requisite number of carbon copies may be struck. — Vide Article 98.
note 1.—The words” separate registers” used in this Article do not
necessarily imply a separate volume. If it is convenient to include
several registers within the same volume, a set of continuous pages
may be set aside for each.
note 2.—When the receipts of a department (e.g. copying agency) are
liable to frequent refund they may be entered in a special Register—
Form T.A. 20 prescribed for Revenue Deposits (suitably modified in
manuscript) so that refunds when made may conveniently be noted
against the original credits.
note 3.—A separate Register in Form T. A. 2 should be kept for the
record of subscriptions realised in cash on behalf of each service
and other Fund.
(b) Register of Adjustments between Central and Provincial Governments.
36) A check register in Form T. A. 4 should be maintained in Provincial treasuries for
the record of all cash and transfer transactions which pass through the head
“Adjusting Account between Central and Provincial Governments “in the Central
 and Provincial Accounts. This register should be written up daily at the time of
closing the cash books. Part I of the register should record in totals the cash
receipts and disbursements relating to the Central Government in a non-bank
treasury and in non-bank sub-treasuries subordinate to it. Cash receipts and
disbursements of the Central Government in Provincial non-bank sub-treasuries
subordinate to a bank treasury should be entered in totals in Part II. Part III of the
register should be used in cases in which a Central non-bank treasury renders
account to a Provincial District treasury. Parts IV and "V should be written up
daily from the registers prescribed in Articles 39 and 46.
37) The entries made in this register should be compared daily with the amounts
posted in the cash books under the prescribed minor heads subordinate to 1he
head "Adjusting Account between Central and Provincial Governments", care
being taken to see that net debit or net credit brought to account under this major
Tiead in the provincial cash book agrees with the net result of opposite
adjustments entered against the identical major head in the cash book for Central
transactions. "Monthly totals from this register should be carried into the
abstracts accompanying the Cash Account—Vide Article 97.
(c) Register of Adjustments with other Provincial Governments— (Inter-Provincial
Suspense Account).
38) The receipts and disbursements in a Provincial treasury on behalf of other
Provincial Governments should be posted in separate registers in Forms T.A. 2
and T.A. 3. The same forms should be used in Central treasuries for the record
of transactions on behalf of Provincial Governments which are adjusted through
the head "Adjusting Account between Central and Provincial Governments ".
(d) Register of Transactions with Railways.
38-A. Deleted.
(e) Register of Adjustments by Transfer.
39) In Provincial treasuries, two Check Registers in Form T.A. 5, one for the Central
and the other for Provincial Government, should be kept for the record of receipts
or payments adjustable wholly or partly by transfer debit or credit (see Articles 25
and 26). The registers should be written up in accordance with the directions
given on the form. In Central treasuries, only one such register need be kept.
note.—The directions given on the form shall not apply to Central
treasuries.
40) At the end of each day's entries, an abstract should be prepared and recorded
showing the figures which should pass into the various Subsidiary Registers.
(f) Other Registers.
41) Special forms of registers are prescribed in Sections 2 to 5 for receipts and
payments relating to certain departments which draw money by cheques and for
deposits, bills and other specified classes of transactions.
 III.—Special Directions for Bank Treasuries,
(a) General.
42) Where the cash business of a Provincial treasury or sub-treasury is conducted by
the Bank, the Bank renders two daily accounts of receipts and" disbursements for
Central and Provincial Governments, the latter embracing transactions not only on
behalf of the Province in which the Bank is situated but also on behalf of other
provinces. Such accounts, however, rendered in respect of Central treasuries and
sub-treasuries consist of a single account for the Central Government, all
transactions on behalf of any Provincial Government being taken by the Bank
against the balance of the Central Government.
43) The transactions reported by the Bank in the daily statement of receipts and
payments should, after examination with the chalans and vouchers accompanying
it, be posted into the cash book either direct or through some subsidiary register in
the same way as transactions taking place in non-bank treasuries (vide Article 33).
Note I.—The net amounts only of payments are entered in the
statements of the Bank; for example, when a deduction is made from
the amount of a bill on account of income-tax t he daily statements of
the Bank show only the net amount paid after deduction. In such
cases the posting should be done with due regard to the directions
contained in Articles 26 and 39.
Note 2.—When the cash book and the subsidiary registers are posted,
the vouchers should be numbered and arranged according to the
register in which they are entered.
(b) Register of State Bank Deposits.
44) The net difference between the total receipts and the total payments as shown in
the Bank's daily statement should be posted in subsidiary register called the
Register of State Bank Deposits (Form T. A. 6). In Provincial treasuries this
register should be kept in two volumes—one for the Central Government and
another for the Province. The figures posted in this register should be checked and
agreed with the pass book forwarded by the Bank along with its daily account and
also, in the case of Provincial treasuries, with the totals as shown in the daily
schedule rendered by the Bank to its Head Office, a copy of which is forwarded to
the Treasury Officer.
(c) Register of Misclassifications by the Bank.
45) Transactions that may be classified incorrectly in the daily account rendered by the
Bank should be taken by the Treasury Officer to the correct heads of account and
posted into the appropriate subsidiary registers but on no account should the
figures under the head "State Bank Deposits” be rectified in the treasury accounts.
Any differences resulting from the rectification of Bank's misclassification of Central
transactions as Provincial or vice versa should be taken in the treasury accounts to
the head "Adjusting Account between Central and Provincial Governments—
Misclassifications by the Bank " in the manner indicated below.
46) Provincial transactions erroneously entered in the Bank's daily statement of
transactions of the Central Government and vice versa, should be entered in a
Register of Misclassifications by the Bank (Form T. A. 7). The form is divided into
 two parts, viz. (i) Central transactions included in the Provincial statement and (ii)
Provincial transactions included in the Central statement so that separate totals
may be struck for each part. The total receipts posted into the first part should be
taken in the cash book for Provincial receipts but in one lump sum under the head
" Adjusting Account between Central and Provincial Governments—
Misclassifications by the Bank". In the cash book for Central receipts the
misclassified items should be taken under correct heads of Central receipts, and
there should also be a deduct entry under the head " Adjusting Account between
Central and Provincial Governments— Misclassifications by the Bank ",
corresponding to the total amount taken to the identical head in the cash book of
Provincial receipts. In the same way. Central payments wrongly classified by the
Bank as Provincial should be posted under appropriate and correct heads in the
cash book of Central payments and set off by a deduct entry in lump under the
head " Adjusting Account between Central and Provincial Governments ", while the
total amount of such misclassified disbursements should be posted in lump in the
cash book of Provincial payments under the head, " Adjusting Account between
Central and Provincial Governments ". Similar postings should be made of the
items of the second category in the Central and Provincial cash books.
Note.—Any correction under the head' State Bank Deposits " which
will be necessary as a result of the adoption of the correct
classification by the Treasury will be made by the Accountant General
through the Central Accounts Section of the State Bank.
IV.—Incorporation of Sub-treasury Accounts.
47) The transactions occurring at a sub-treasury should be reported to the District
treasury in a daily sheet in Form T. A. 8 (supported by vouchers) showing receipts,
disbursements and balance of the day. The receipts and disbursements should be
posted from these sheets on the day of receipt into ^the accounts of the District
treasury in the same way as if they had taken place at it.
48) The following items of receipts or payments in the daily sheets of sub-treasuries
should be excluded from the accounts of the District treasury in which they will
remain as part of the balance:—
i. remittances of cash to and from a sub-treasury from and to another sub-treasury
within the district or the District treasury.
ii. transfer of funds, through currency, to and from sub-treasuries against opposite
payments at the District treasury or at another sub-treasury subordinate to the
same District treasury.
Note.—This direction shall not apply if the cash business of the
remitting or receiving treasury or sub-treasury is conducted by the
Bank, see Article 19.
49) The transactions of the Central Government in a Provincial sub-treasury should be
reported to the District treasury in separate daily sheets. The receipts and
disbursements shown in such a daily sheet should be entered item by item in the
cash book or appropriate subsidiary registers relating to Central transactions, such
entries in the accounts kept in a non-bank treasury being set off by the closing
adjustment made through the head "Adjusting Account between Central and
Provincial Governments—Central transactions in non-bank treasuries "—vide
 Article 51. In the account feet in a bank treasury, the totals of receipts and
disbursements of the Central Government appearing in the accounts of a non-bank
sub-treasury of the Province should be taken into the cash book of Provincial
receipts and disbursements under the head " Adjusting Account between Central
and Provincial Governments—Central transactions in non-bank sub-treasuries ",
while in the cash book for Central transactions, there should be deduct entries in
lump under the same head, both on the receipt and disbursement sides,
corresponding to the identical amounts entered in the Provincial cash book. This
method of accounting should also be adopted mutatis mutandis in regard to
transactions of a Provincial Government in a Central non-bank sub-treasury which
renders accounts to a District treasury subordinate to that Government.
V.—Daily Closing of Accounts.
50) After the several subsidiary registers have been written up and completed in
respect of cash and transfer items, the daily total of each register should be carried
into the appropriate cash book. The cash book should then be totalled and to the
gross totals of receipts and disbursements thus worked out the deductions and
additions indicated at foot of the cash book (Form T. A. 1) should be applied so as
to bring out the net tot." Is of receipts and disbursements which should agree with
the totals shown in the treasurer's cash book or in the daily account of the Bank, as
the case may be. Finally, a balance sheet should be drawn up in Form T. A. 9 and
the account balance worked out therein reconciled, where necessary, with daily
balance as per Treasurer's cash book.
Note.—The preparation of Accountant's Daily Balance Sheet in form T.
A. 9 is not required in the case of a Treasury and sub-Treasuries
subordinate to it when the cash business is conducted by the banks".
51) 51. In Provincial non-bank treasuries, before final totals are struck in the cash
book, the cash book relating to Central transactions should first be totalled in pencil
and from the gross totals of receipts and disbursements of the Central Government
necessary 'deductions should be made in respect of transfer adjustments as in
column 5 of the Central Check Register of Adjustments by Transfers (Form T. A. 5)
so that the totals of receipts and disbursements in cash may be deduced. The total
sums thus determined should be posted in the cash book of Provincial receipts and
disbursements under the head "Adjusting Account between Central and Provincial
Governments—Central transactions in non-bank treasuries ", while in the cash
book relating to Central transactions there should be deduct entries under the
identical head, both on the receipt and disbursement sides, corresponding to the
total amounts taken under that head in the Provincial cash book. At the same time
the amounts so adjusted should be posted in Part I of the Check Register of
Adjustments between Central and Provincial Governments (Form T. A. 4).
52) The cash book maintained for Central transactions in a Provincial treasury should
close invariably with a nil balance, the total receipts being always equal to the total
payments after incorporation of the adjusting entries under the head “State Bank
Deposits " and " Adjusting Account between Central and Provincial Governments "
as may be necessary.
53) The cash books should be finally closed and signed after such further check and
methods of verification have been applied as may be prescribed in the treasury
 rules or by executive instructions of the Government concerned.
54) Any amount found surplus or deficit in treasury balances should be brought to
account as such in the cash book on the receipt or payment side, as the case may
be.
VI.—Monthly Closing of Accounts
55) As it is absolutely necessary that the figures given in the different receipts,
accounts and returns exchanged with other departments should agree exactly with
those shown in the treasury accounts, the formal closing of the accounts of the
several sub-treasuries for the month should be fixed for the latest date by which
any risk of failure to receive that day's returns at the headquarters treasury before
the end of the month will be eliminated : any transactions of a later date should be
included in the returns of the treasury for the next month. The head-quarter's
accounts for June must, however, be kept open until receipt of daily sheet of every
sub-treasury for 30th June, in order that all receipts and payments taking place at
sub-treasuries within the official year may, without exception, be brought into the
accounts of the year. Every endeavour should be made to close the June accounts
not later than the 5th of July. All correcting entries affecting inter-governmental
adjustments should be intimated to the Accountant General so as to reach him by
the 12th of July at the latest.
56) In addition to the daily closing, the month's totals of the subsidiary registers should
be carried into the cash account in the case of receipts and into the lists of
payments in the case of payments (vide Article 96). The cash account should be
closed with an abstract in the form indicated in Article 97. The account balance at
the close of the month should be agreed with the actual cash balance in the
treasury as reported in the Cash Balance Report of the month.
SECTION 2.—TRANSACTIONS OF DEPARTMENTS WHICH RENDER SEPARATE
CASH ACCOUNTS.
57) Save as provided in Articles 58 to 60 below or as may be specially authorised by
the Accountant General in any particular case, moneys received from or on behalf
of departmental officers who render separate cash accounts to the Audit or
Account office should be recorded at once in a register in Form T. A. 10. In the
same way, funds supplied to such departmental disbursing officers on cheques
drawn against letters of credit or otherwise, should be entered in a register in Form
T.A. 11.
58) Remittances by Forest Officers should be entered in a register in Form T. A. 12
which may also be used for the purpose of consolidated receipt furnished to Forest
Divisional Officers. Funds supplied to Forest Disbursing Officers by means of
cheques or otherwise should be entered iii Register of Forest Cheques Paid, Form
T. A. 13.
59) The receipts and payments of the Defence Department should be entered in
separate schedules (Forms T. A. 14 to T. A. 17).
60) All receipts and payments on account of the Post Office should be posted in
Registers of Post Office Receipts and Payments (Forms T.A. 18 and T. A. 19). The
transactions of each Head Post Office having a separate letter of credit at the
treasury should be shown in a separate column subdivided for payments in cash'
 and by transfer Receipts and payments originating in the Civil Department should
not be included under any Post Office but should be shown in a special column
headed "Miscellaneous."
61) In all the cases covered by the directions in this Section, the Treasury Office
should arrange to have a monthly settlement of account with the Departmental
Officer concerned in accordance with such procedure as may be prescribed by
Government,
SECTION 3.—ACCOUNTS OF DEPOSITS
A.—general
62) No item should be credited as a deposit save under formal order of competent
authority. Furthermore, no sums should be credited in any deposit register which
can be carried to any other head of account; for example, revenue paid to
Government on account of a demand not yet due should at once be carried finally
to the proper revenue head, and should not be placed in deposit.
63) The amount of a lapsed deposit refunded under the rules of Government should
appear in the treasury accounts as a miscellaneous refund and not as a repayment
of deposit.
B.—revenue deposits
64) Each item of deposit received should at once be entered in a register in Form TA
20 and numbered. There should be a separate series of numbers for each register,
beginning a new each year. The Treasury Officer should check carefully the
amount and particulars of each entry and then set his initials in the proper column
against each. A daily total only should be carried from each register to the cash
book.
65) Every item should be recorded in the name of the person from whom, not that of
the Government official through whom, it is received ; it should be passed through
the accounts even though repaid on the day of receipt, and be kept distinct,
however small it be, finally disposed of, never being consolidated with others.
66) Each repayment of deposit should at once be recorded both in the Register of
Repayments, Form T.A. 21, from which the daily total should pass into the cash
book, and in that of Receipts, Form T.A. 20, in the latter the date and amount of
the repayment also being noted.
Note.—When, in the case of a bank treasury, a deposit is repaid by an
order on the Bank the entry in the Register of Receipts should be
made when the order is issued and that in the Register of Repayments
when the repayment is reported in the daily account of the Bank. If in
any case repayment is not made on the date of the order on the Bank,
the actual date of repayment should also be noted in the Register of
Receipts just below the entry of the date of the order.
67) When a deposit is adjusted by transfer to some other head of account, the head of
account to which it is transferred, and the item in which it is included in the treasury
account, should be noted both in the Register of Receipts, and in the Register of
Repayments, and it should be credited separately in the cash book or the
subsidiary register concerned. The voucher submitted with the list of repayment
 should state these facts the statement being attested by the signature of the
Treasury Officer.
C.—personal deposits
68) Receipts and payments on Personal Deposit accounts should be recorded in
personal ledgers in Form T. A. 22, which should be bound up into a volume. Every
personal account should have its own ledger page in which the receipts should be
entered in regular order without being numbered and the disbursements (made not
from any particular item, but from the aggregate balance in hand) noted as they
are made without any further remark.
69) An account of cash orders issued on sub-treasuries should be maintained, like that
of Personal Deposits, through a personal ledger for each sub-treasury in Form T.
A. 23. When paid at the sub-treasury, the amount of the cash order should be
entered in the sub-treasury cash book and daily sheet as a miscellaneous payment
but in the District treasury it should be posted in the personal ledger account as a
repayment of deposit.
70) The daily totals of receipts and payments should be carried from the personal
ledgers (Forms T.A. 22 and T.A. 23) in to the Register of Personal Deposits (Form
T.A. 24), from which again the aggregate daily total only should be carried to the
cash book.
D.—civil and criminal court deposits
71) There are two methods in which the accounts of civil and criminal court deposits
may be kept :
1. When each deposit is separately paid into and drawn from the treasury
upon documents passed by competent authority and setting forth the particulars
necessary for the entries in the deposit registers, the accounts of Civil and Criminal
Court Deposits should be kept in the manner prescribed in Articles 64 to 67 for
revenue deposits, although the sets of registers and returns should all be separate
from those of the revenue deposits proper.
2. In cases where the Civil Courts and Magistrates merely bank with the
treasury, remitting without detail their gross deposit receipts for credit in a personal
ledger, and making repayments by cheques on the treasury, the accounts at the
treasury should be kept in the forms prescribed in Articles 68 and 70 for personal
deposits, but quite separate from those of personal deposits proper; and the
deposits should be designated as Civil Court or Criminal Court Deposits.
Whenever the latter system is permitted the detailed record of deposit transactions
should be kept by the court concerned in the form prescribed in Articles 64 to 66 for
treasury officer's accounts of Revenue Deposits with such adaptations and modifications
as may be authorised by the competent judicial authority after consultation with the
Accountant-General.
72) In provinces where all branches of the civil administration, revenue, criminal and
civil, are under the same officer, the system may be adopted of including all
deposits of the district in one register as revenue deposits or the treasury officer
may receive and keep the accounts of all such deposits in exactly the same way
as revenue deposits but in separate registers and returns under the designation
of " Civil Courts and Magistrates' Deposits.”
E.—deposits of local funds
73) The transactions of all local funds, including municipal and cantonment funds,
should be recorded in the forms used for personal deposits (Forms T.A.22 and
T.A. 24), but should be kept quite distinct, and should pass into the treasury
accounts as Deposits of Local Funds, and not as Personal Deposits.
74) The transactions of each fund should be entered in a separate column in the
register (Form T.A. 24) which should provide a separate column for every such
fund in the district. Unless the funds are very few in number, there should be
registers and totals for municipal and cantonment funds separate from those of
other funds.
F.—deposits at sub-treasuries.
75) Deposits made at a sub-treasury should be brought, item by item, through the
daily sheet upon the district registers and must be numbered in the general
series. It may, however, be sufficient to enter in the district registers merely the
daily totals of transactions relating to personal deposits such as, Wards, Estates,
Dispensaries, Municipalities, etc., which take place at sub-treasuries, unless the
Accountant General for special reasons instructs otherwise in any case,
76) When the Officer in Charge of a sub-treasury has occasion to place in deposit
items which, according to rule, should be so dealt with, and which he is also
empowered to repay on his own authority without formal authority from the
District treasury, a register of such deposits should be kept at the sub-treasury in
addition to that at the District treasury.
77) In regard to repayment the sub-treasury account in which the credit originally
appeared should be indicated clearly so that it may be easy to trace the item and
to charge off payment correctly in the district account.
SECTION 4.—ACCOUNTS OF STATE BANK OF PAKISTAN REMITTANCES
A—issue of telegraphic transfers and drafts
78) Particulars of all Telegraphic Transfers and Drafts drawn by treasuries on other
treasuries and on offices and agencies of the Bank should be recorded in a
Register,—Register of State Bank of Pakistan Remittances Drawn,—in form T.A.
25, in which each drawing should be entered in a consecutive series in the order
of issue. This register which will be separated for each financial year should be
page-numbered and the pages should be ruled and the lines numbered in the
column headed “No. of Item".
79) The Treasury Officer should send an advice of State Bank of Pakistan
Remittances drawn by him during the day to the treasury or bank drawn upon in
the form prescribed by the State Bank (Advices of remittances sold) on the very
day on which the telegraphic transfer or draft is drawn. Detailed instructions in
 this behalf will be found in the Treasury Rules of Government.
80) Telegraphic Transfers and Drafts drawn each day, as recorded in the Register of
drawings (Form T.A. 25), should be listed in a Schedule in the form prescribed by
the Bank. The Schedule inter alia contains separate columns for "Amount", and
"Exchange". The total of the columns "Amount" and "Exchange” should be
agreed with the total receipts for the day booked under head "State Bank of
Pakistan Remittances” in the Cash Book. This provides an independent check of
the totals in the Register of State Bank of Pakistan Remittances Drawn, which
are taken direct to the Cash Book. The total in the column “Amount “in the
Schedule should also be agreed with the total drawings as entered in the several
advices for the day. The Schedule accompanied by the applications for the
remittances should then be despatched the same day to the Accountant General.
B.—encashment of telegraphic transfer and drafts
81) As each Telegraphic Transfer or Draft is encashed the dale of payment should
be noted in the column provided for the purpose in the relevant advice, the entry
being initialled by the Treasury Officer.
82) A record of Telegraphic Transfers and Drafts encashed should be maintained in
a Register. Register of State Bank of Pakistan Remittances Encashed.—in Form
T.A. 26, in which the Telegraphic Transfers and Drafts should be entered as they
are paid, the daily totals being carried into the Cash Book. At the close of the day
all encashment made during the day, as recorded in the Register, should be
listed in a Schedule in the form prescribed by the State Bank and the Schedule
should be forwarded to the Accountant General the same day after the total in it
is agreed with the total payments for the day the head "State Bank of Pakistan
Remittances" in the Cash Book. The receipted drafts including payees receipts in
the case of telegraphic transfers, should accompany the Schedule as voucher.
C.—drawings and encashments at sub-treashriks.
83) Where State Bank of Pakistan Remittances are drawn b> or encashed at sub-
treasuries, the sub-treasuries will maintain Registers of drawings and
encashment and submit daily Schedules of drawings and encashment direct to
the Accountant Genera] in the same way as District treasuries, but the total
drawings and encashment for the day should be intimated by toe sub-treasury
officer (without details) to the District treasury in the usual way. In the Cash Book
of the District treasury the total daily receipts and payments at each sub-treasury
will be exhibited under a separate sub-head " State Bank of Pakistan
Remittances—sub-treasury ". Such receipts and payments should not however
be incorporated in the corresponding Registers of the District treasury. Sub
treasury schedules for all the days of {he month tip to and including the date of
closing of the sub-treasury accounts for the month should be prominently marked
as relating to the accounts for that month, the. schedules for subsequent days of
the month being marked as pertaining to, the accounts for the month following.
D.—drafts, ETC. cancelled.
84) When a State Bank of Pakistan Remittance is cancelled, the fact of cancellation
should be noted in the Register of State Bank of Pakistan Remittances Drawn
against the relevant entry and intimation sent to the treasury or bank drawn upon,
by which the fact should be noted conspicuously on the advice originally
 received. The amount when refunded by the drawing treasury should be entered
in the Register of State Bank of Pakistan Remittances encashed and it must
appear in the Register even though issue and cancellation take place on the
same day. The amount of the cancelled draft should simultaneously be entered
m the proper columns of the schedule of drafts encashed for the day in which
cancellation takes place, suitable remarks being made in-the schedule indicating
that the payment is on account of cancellation of a draft already drawn by the
treasury. The cancelled draft should accompany the schedule of encashment.
E. -DRAFTS, ETC., EXCHANGED
85) When a draft is exchanged for another the original should be treated and entered
as a draft presented for payment and the amount again credited as received for
the issue of a new draft.
SECTION 4-A.—ACCOUNTS OF MILITARY TREASURE REMITTANCES
86) A record of Military Treasure Remittances drawn on Military Treasure Costs
should be kept in a Register in Form T.A. 27 in which each drawing should be
entered in the order of issue. The "Register should be page-numbered and a
sufficient number of pages should be set apart for each Military Treasurer Chest
on which drawings are usually made. The pages should be ruled and the lines
numbered in the column headed "Serial". The serial numbers will thus be
separate for each Military Treasure Chest and should commence anew with each
financial year.
87) Military Treasure Remittances drawn for the day as recorded in the Register
should simultaneously be entered in a list in Form T.A. 28. The daily total of the
list (worked out in pencil) will be entered without details in the Schedules of
Defence Department Receipts (Form T.A. 14) of the Account Circle concerned, in
the column "Military Treasure Remittances Drawn ". After the drawings for all the
days of the month have been entered in the first five columns of the list, the list
should be submitted to the Accountant General along with the monthly Cash
Account.
88) An advice of Military Treasure Remittances drawn should be sent to the Officer in
charge of the Military Treasure Chest concerned on the very day on which the
Remittance is drawn in such form and according to such procedure as may be
laid down in the Treasury Rules of the Central Government.
89) Deleted.
SECTION 5.—MISCELLANEOUS ACCOUNTS
90) In every treasury from which revenue advances are made one or more plus and
minus memoranda (Form T.A. 46) should be kept, in which the advance should
be debited and all recoveries credited. One of these plus and minus memoranda
should be the ordinary account of revenue advances; and other special accounts
may be opened from time to time for any special officers authorised to make
such advances, who may, under the orders of revenue authorities keep and
submit accounts separate from the accounts of the district officer. Unless the
Government requires otherwise, the treasury shall keep no detailed accounts of
these advances.
Note—An advance held to be irrecoverable by the Revenue
 authorities should be written off the treasury plus and minus
memorandum under the authority of the Accountant General any
subsequent recoveries should not affect the treasury plus and minus
memorandum but should be taken direct to revenue.
91) In addition to the registers prescribed in the foregoing Articles the following
subsidiary registers should be kept for the record of transactions specified
against each. Separate registers should be kept, where necessary, in Provincial
treasuries for transactions relating to the Central Government.
i. Register in Form T. A. 31 for the record of advances (other than those
mentioned in Article 90) made/recovered under the heads "Loans and Advances"
and "Advances Repayable".
ii. Register in Form T.A. 32 for payments relating to personal claims of Gazetted
Officers.
iii. Register in Form T. A. 33 for payments of Pensions. Separate registers should
be kept for different classes of pensions such as pensions chargeable to ''55.—
Superannuation Allowances etc." Assignments and Compensations and Political
and other pensions, etc.
iv. Register in Form T.A. 34 for payment of coupons on Bearer Bonds.
v. Register in Form T. A. 35 for payment of interest on Promissory Notes/Stock
Certificates.
 CHAPTER IV.—ACCOUNTS RETURNS TO BE RENDERED BY
TREASURIES
A.—general
92) Except as specified otherwise the directions in this Chapter shall apply to all bank
and non-bank treasuries at the headquarters of the district.
93) The returns prescribed in this Chapter "should be prepared from the accountant's
cash book and the registers subsidiary thereto and despatched to the Accountant
General punctually on the prescribed date. The returns due for despatch on a
holiday may be sent one day (but not more than one day) late.
94) Separate returns should be rendered by Provincial treasuries in respect of
transactions of the Central Government and in respect of those taken against the
Province.
B.—compilation of monthly accounts.
I.—Cash Account and List of Payments
95) The Cash Account and list of Payments should be prepared in Forms
T.A. 36 and T.A. 37, respectively, in which heads of receipts and payments
should
be printed in the order prescribed by the Accountant General. The Cash Account
should show the total receipts collected, and the List of Payments the total
payments nude during the month (vide article 56).
96) The entries from the cash book and register subsidiary thereto into
the Cash Account. List of Payments and schedules pertaining to these
documents
(vide Articles 96 to 109) should be made in accordance with the following
directions :—
i. Those transactions which, under the instructions of the Accountant General,
have to be recorded in full in any one of these documents should be entered
therein on the date on which they appear in the cash book, or, on the following
day, provided that the transmission of the accounts and returns on the due dates
(vide Articles119 to 120) is not thereby retarded.
ii. The lump entries appearing in the Cash Account. List of Payments and
schedules pertaining to these documents should be made therein in time to
permit of the completion of those returns and their submission to the Accountant
General on the due dates.
iii. The difference between the monthly totals of receipt and payment columns of the
subsidiary register of State Bank Deposits (vide Article 44) should be carried into
the appropriate Cash Account or the List of Payments according as the
difference represents net drawings from or net payments into, the Bank during
the month.
iv. In Provincial treasuries, the difference between the monthly totals of receipt and
payment columns, of Part VIT of the Check Register of Adjustments between
Central and Provincial Governments, Form T.A. 4 (vide Article 36), should be
carried into the Cash Account or the List of Payments, as the case may be. under
 the head "Adjusting Account between Central and Provincial Governments", care
being taken to see that the net payments brought to account under this head in
the Provincial Account are entered" under the identical head as net receipts in
the account of the Central Government and vice versa.
97)
1. The cash accounts (Central and Provincial) rendered by Provincial
treasuries should be supported by a closing abstract in Form T.A.38. The differ-
ence between the monthly totals of the Receipts and Payments columns of the
different part of the Check Register of Adjustments between Central and
Provincial Governments (Form T.A. 4) should be carried into this abstract under
the appropriate minor heads subordinate to the head "Adjusting Account between
Central and Provincial Governments" (vide Articles 36 to 37). "the entries in the
abstract of Provincial Cash. Account being reconciled with the adjusting entries in
the abstract of Central Cash Account.
2. The cash accounts compiled by other treasuries should be supported by a
closing abstract in the following form :—
Form of Closing Abstract of the Cash Account
Rs. Paisa.
Opening balance
Cash receipts
total receipts
Payments, 1st to 10th as per Schedules / List
Payments, 11th to 31st
TOTAL PAYMENTS
Closing balance as per Cash Balance Report
total
II.—Supporting Schedules.
(a) General
98) Save as provided in Articles 100 to 109 below and subject to the observance of
the following general principles, the form and number of the schedules may be
determined by the Accountant General according to the local convenience.
i. There should be separate schedules of the receipts and expenditure for each
department and for each major head of account not relating to any particular
department. All revenue receipts and service payments should appear in one or
other of these schedules. Receipts on account of departments for which
descriptive major heads are not opened on the receipt side should be included in
the schedule for the major head "XLVI Miscellaneous".
Note 1.—In the case of small departments or of major heads under
which the transactions are few, two or more such departments or
major heads may, at the discretion of the Accountant General, be
treated for the purpose of this rule as relating to a single department.
Note 2.—Where a separate schedule has been prescribed by the
Accountant General, it should be prepared invariably, even if there
be no transactions in the treasury accounts under the head,
concerned during the period in respect of which the schedule is
prepared. In such cases the schedule should show the transactions
as 'nil'.
ii. Miscellaneous items of receipts and recoveries of service payments should be
shown with full particulars in the receipt schedules of the department by, or at the
instance of which the money is presented at the treasury.
iii. Advances of pay, travelling allowances, etc., to Government servants and
recoveries of such advances should be included in the schedule of the
department to which the Government servants concerned belong.
iv. Payments relating to personal claims of Gazetted Officers should be-shown in a
separate column of the schedule of payments of the department concerned or in
a separate schedule (Form T.A. 32) altogether, the total of which should be
brought forward as a single item in the relevant schedule of payments. In the
former case schedules containing such payments should be prepared in
duplicate.
v. The vouchers for refunds of revenue should be entered in a separate-subsidiary
schedule for each department, and the total of this schedule should be entered
as a distinct item in the relevant schedule of payments. As an alternative to this
procedure, refunds of revenue may be shown in a separate column in the
payment schedule of the department or major head concerned.
vi. Each schedule of payments should be prepared in two parts, the first part relating
 to the payments made from the 1st to the 10th of the month and the second part
to those made during the rest of the month. The total of the first schedule of
payments should be brought below, and added to the total of the second
schedule of payments, so that the grand total in the latter may agree with the
entry in the List of Payments.
Note:—The general directions contained in this Article shall apply to
treasuries rendering accounts to the Accountant General, Pakistan
Revenues, subject to such modifications as may be authorised by
him.
99) The vouchers pertaining to each schedule should be numbered consecutively in
a monthly series as they are entered therein, and attached to it arranged in their
numerical order.
(b) Schedule of Income-tax Receipts.
100) Apart from the schedules of income-tax receipts, if any, required by the Income-
tax Officer concerned, two separate schedules of receipts should be prepared in
respect of income-tax deductions from bills for salaries and pensions —(a) one
for the tax collected on salaries and pensions wholly debitable to the Central
Government and (b) another for income-tax deducted from salaries and pensions
debitable to other Governments. If Income-tax is recovered at a higher rate from
any Central Government servant or pensioner on account of additional income
from properties situated in a Province, the entire amount of the tax realised
should, nevertheless, betaken to the schedule relating to deductions from Central
emoluments. Similarly, the income-tax deducted from a pension which is
debitable partly to the Central Government and partly to the Provincial Govern-
ment, should be taken to the schedule relating to deductions from Central emolu-
ments. Any refund allowed in such a case during the course of the year should
also be taken to that schedule.
(c) Schedules for Railways and Departmental Disbursing Officers.
101) Save as provided in Articles 102 to 104 below, the schedules of receipts and
expenditure for Railways and for those Departments which render separate cash
accounts to Audit and Accounts offices (vide Article 57) should be prepared in
the same forms and with the same details as have been prescribed in Chapter
111 for the Registers of Receipts and Payments of those Railways and
Departments concerned.
102) A simple schedule of Forest Remittances showing separately the cash received
into the treasury from each Forest Division and acknowledged in the
Consolidated Treasury Receipt (Article 58) should be prepared in Form T.A. 39.
103) Schedules of Receipts of the Posts and Telegraphs Department should be
prepared separately for Postal and Telegraph Sections in Forms T.A. 40 and T.A.
41 respectively.
104) For Public Works Department, the Telegraph Branch of the Posts and
Telegraphs Department and the Salt Revenue Branch of the Department of
Central Excises and Salt, a separate schedule of cheques paid/payments made
on account of each department should be prepared in Form T.A. 42 and attached
to the List of Payments.
 This direction should apply also to the following departments whose operator’s
extend over several provinces and whose accounts are collected under the charge of a
single Account Officer :—
i. Survey of Pakistan,
ii. Meteorology,
iii. Archaeology,
iv. Geological Survey.
v. Intelligence Bureau, Government of Pakistan,
vi. Mines,
vii. Department of Supply and Development.
(d) Schedules of Deposit Transactions.
105) An ".Extract Register of Revenue Deposits received" should be written up daily in
Form T.A. 43 from the Register of Receipts, Form T.A. 20. It is of importance that
each deposit should be confined exactly to its own cage, as the Accountant
General has to detail repayments against it.
106) in some cases where many deposits are received for very short periods,
permission may be given by the Accountant General to detail in the returns only
tin items not repaid in the month of receipt : but the permission should not be
extended without clear proof of its necessity. When such permission is given, the
return can not be written up till after the close of the month, and there will be
breaks in the series of numbers representing the deposits received during the
month, which have been wholly repaid before its close, fn these cases, "Deposits
received and repaid during the month " should be entered in lump sums at foot of
each extract register, both of receipt and repayment (vide Articles 105 and 107)
in order that extracts might agree with the accounts.
107) As” Extract Register of repayment of Revenue Deposits " Form T.A. 44, should
also i»e written up daily in respect of transactions for the entire month. Although
no extract register accompanies the first schedule of payments entry should be
made in it of the total payment on each head, made during the first ten days of
the month ; the entry in the second schedule should be of the total made from the
11th to 31st
108) An “Extract Register of Receipts and Payments of Personal Deposits'". Form T.A.
45, should be written up from the Register of Personal Deposits (Form T.A. 21).
The return should show only the monthly totals of receipts and repayment on
each persona! ledger: the totals of the two columns. "Receipts of the month “and
"Payments of the month “alone will be traceable in the Cash Account and the List
of Payments. The monthly totals brought out on the return should be the same as
those brought out by submission of the daily total columns of Form T.A. 24.
(e) Schedule of Seamen’s Money Orders.
109) At die end of each month the Treasury Officer should prepare a consolidated
schedule giving particulars of the Seamen's money orders issued during the
month and forward it to the Accountant General with the monthly cash account.
The schedule should be prepared in the form appended to the '”Instructions 10
 Snipping Masters in Pakistan “issued by the Board of Trade.
III.—Plus and Minus Memoranda.
(a) General.
110) Plus and minus memoranda should be prepared in Form T. A. 46. for the
transactions on account of each class of deposits (including cash orders) of each
Local Fund of each kind of stamps (general, adhesive, bill, court fee), of match
excise banderols and of excise opium. The deductions from balance should tally
with the corresponding entries of receipts in the accounts (except as regards
stamps referred to in Articles 112 to 114 and stamps sent to other treasuries or
sub-depots), and the closing balances should be certified as agreeing with the
stock registers and accounts maintained in the treasury. Memoranda may also
be required of the outstanding balances of any class of advances which the
District or other revenue officer has authority to make (vide Articles 90 and 91 ‘)].
Note 1.—The plus and minus memoranda should be prepared in
such separate parts as may be determined by the Accountant
General. Those relating to particular departments may be furnished
wherever this is possible, on the reverse, of the receipts schedules
concerned.
Notes.—No difference should ever exist between the closing balance
of one month and the opening balance of the next: any addition lo, or
deductions from, the balance should be made by a special entry to
be explained by a foot-note.
(b) Deposits.
111) Each head of deposit and each Local Fund should be detailed separately in the
appropriate memorandum. The balance in the plus and minus memorandum of
deposit transactions for the month of July should he reduced by the amount
reported for laps under Article 127. so that it may agree with the aggregate of
repayable deposit balances upon the deposit register.
Note.—In the case of local funds, which ha\e a provincial balance,
the balance column should not be filled up.
(c) Stamps.
112) When, under proper sanction, permanent advances of postage stamps are made
to Heads of .Departmental Telegraph offices without payment, their value should
not be credited in the treasury account but deducted in the plus and minus
memorandum of postage stamps, the deduction being supported by the receipt
granted by the Head of the Departmental Telegraph office and the sanction of the
competent authority.
113) When on the eve of holidays (when treasuries are closed for more than one day)
temporary advances of postage stamps are made to Heads of local
Departmental Telegraph offices without payment on the requisition of the Post
Master General (Telegraph Traffic Branch), the value of those stamps should be
deducted in the plus and minus memorandum, the requisition of the Post Master
General being attached to the receipt given by the competent Telegraph
Authority in support of the reduction appearing in the plus and minus
 memorandum.
These temporary advances should be adjusted immediately on the reopening of
the treasury by the return of the unused stamps and the money value of those sold and
care should be taken that no delay occurs in effecting the adjustment. The cash
received should be credited in the cash book as proceeds of postage stamps sold in the
usual course, with a corresponding entry in the plus and minus memorandum. In the
latter in a separate entry, the full amount of •stamps advanced should be shown as
returned.
Note.—If the stamps are issued and returned in the same month,
neither the deduction on issue nor the addition on return should be
shown in the plus and minus memorandum.
114) The value of damaged and obsolete stamps should be deducted, from the plus
and minus memorandum, after they have been destroyed or otherwise disposed
of in accordance with the prescribed rules.
IV.—Statement of Lapsed Sub-treasury Cash Order
115) A statement of Cash Orders which are held as lapsed under the rules of
Government should be prepared monthly specifying (i) in the case of cash orders
issued for service payments, the number and date of the vouchers in which the
charges were drawn originally and the name of the officer by whom they were
drawn, and (ii) in the case of cash orders issued on behalf of a Ward's Estate or
a Municipality, the number and date of the cheques.
116) 116. The total amount of cash orders included in the monthly statement should
be deducted from the closing balance in the plus and minus memorandum
(Article 110) and a note should be made at the same time against the items
concerned in the Ledger (Form T.A. 23), that they have been" reported to the
Accountant General for adjustment as lapsed.
C.—Submission to Accountant General
117) On the 8th, 16th. 24th and the last day of each month (or on the previous open
day if any of these days is a holiday), or at such other convenient intervals as
may be settled between the Accountant General and the Government of the
Province. Provincial non-bank treasuries should forward to the Accountant
General a statement in Form T.A. 47 showing Central transactions. No voucher
should accompany these statements.
118) Statements in the same form should be submitted to the Accountant General by
the treasury weekly or after such periodical intervals as may be settled between
the Accountant General and the Government in respect of Central transactions
occurring in Provincial non-bank sub-treasuries subordinate to a Provincial bank
treasury.
119) The first schedules of payments (vide Article 98 (vi)] with connected vouchers
and a Memorandum in Form T.A. 48 should be sent to the Accountant General
on the 10th and in the case of bank treasuries, on the 11th of the month and the
Cash Account and the List of Payments (vide Article 95) with supporting
schedules and the connected vouchers together with the Memorandum in Form
T.A. 48 'should be despatched to him on the first day of the following, month.
 Note.—Deleted.
120) The following and such other schedules as the Accountant General may require
(vide Article 98) shall accompany the accounts mentioned above;
(a) With the Cash Accounts

1) Schedule of Forest Remittances ... .. Form T. A.39 (vide Article 102).

2) Deleted.

3) Extract from the Register of Public Works

Department Receipts.

4) Schedule of Defence Service Remittances

and Military Treasure Remittances drawn on
Military Treasure chests.

5) Schedule of Miscellaneous Defence

Services In the same form as the Register
(vide Article 101).
6) Schedule of Revenue received on account
of the Salt Revenue Branch of the
Department of Central Excise and Salt.

7) Schedule of Postal Remittances Form T.A. 40 (vide Article 103).

8) Schedules of Telegraph Remittances. Form T. A. 41 (vide Article 103).

9) Detailed List of subscriptions realised in In the same form as the Register,

cash on behalf of each fund. (vide Article 35, Note 3).

10) Extract Register of Revenue Deposits. Form T.A. 43 (vide Article 105).

11) Schedule of receipts in respect of Income- vide Article 100

tax deductions from bills, salaries and
pensions…

12) List of military Treasure Remittances drawn Form T. A.28.

on Military Treasure Chests.

(b) With the List / Schedule of payments

1) Schedule of Forest Cheques paid

2) Schedule of Defence Services Cheques

In the same form as the Register
3) Schedule of Miscellaneous payments on (vide Article 101).
account of Defence Services
4) Schedule of Miscellaneous payments on
account of Postal Department.
5) Schedule of payments on account of Public
Works Department.
6) Deleted.

7) Schedule of payments on account of

Telegraph Branch of the Posts and
Telegraph Department. Form T.A. 43 (vide Article 105).
8) Schedule of payments on account of Salt
Revenue Branch of the Department of
Central Excise and Salt.

9) Schedule of payments on account of certain

Central Departments (Article 104).

10) Extract Register of Repayment of Revenue Form T.A. 44 (vide Article 107).
Deposits.

11) Schedule of payments of pensions Form T.A.33 [vide Article 91 (iv)].

(c) Other Returns (to be submitted monthly)

1) Extract Register of Receipts and Payments Form T.A 45 (vide. Article 108).
of Personal Deposits (supported by the
original paid cheques.)

2) Schedule of Seamen's money orders vide Article 109.

3) Plus and Minus Memoranda Form T.A 46 (vide. Article 110).

4) Statement of Lapsed Cash Orders Form T.A 45 (vide. Article 108).

121) The Cash Account should be signed and certified by the Collector or if he is
absent on tour or otherwise unable to sign the accounts on the first of the month
by such other officer to whom the duty may be entrusted under rules made by
Government. If the account is not signed by the Collector, the reason should
invariably be stated.
122)
1. The Cash Account should be supported by a certificate that the cash
balance shown in the account has been verified according to prescribed rules
and agrees with the balance reported in the Cash Balance Report of the treasury
for the last day of the month.
2. Where the cash business of the district treasury or any of its sub-
treasuries is conducted by the Bank, a certificate to the following effect should be
given on the Cash Account :--
“Certified that the net amount credited/debited under the head
“State Bank Deposits General/Provincial agrees with the net
 disbursements/receipts shown in the daily statements of
Central/Provincial receipts and disbursements received from the
Bank during the month, the totals of which were checked and agreed
with the totals shown in the copy, received in this treasury, of the
daily schedule rendered by the Bank to its Head Office.
123)
1. The plus and minus memoranda in respect of stamps and opium
transactions should be accompanied by a certificate of actual count or
weighment of stock in the treasury and the sub-treasuries subordinate to it. The
certificate should be given in such form and at such intervals as may be
prescribed by Government in consultation with the Accountant General.
2. A certificate should also be recorded monthly on the plus and minus
memorandum for cash orders (Article 110) or Form T.A. 45 to the effect that the
balance of cash orders on sub-treasuries shown in Form T. A. 45 corresponds
with the totals of the outstandings as shown in detail in Form T.A. 23.
124) At the end of every quarter a certificate should be
furnished with the Extract Register of Receipts .of Deposits (Form T.A. 43) by the
Collector or by a Gazetted Officer of the district staff (not being the Treasury
Officer) selected by the Collector for the purpose, that he has examined the
register personally, and that the entries are made with the utmost care and
regularity.
Note. — This examination is not intended to be mechanical!, and to
secure only that all necessary entries are made and initialled without
fail at the time of the transaction, but also that no moneys are
necessarily in deposit, or allowed to remain there without good
cause.
125) In July each year, the Treasury Officer should
examine the Registers of Receipts of Deposit "(Form T.A. 20) of the second
preceding year and transfer to a Clearance Register in Form T.A. 43 with suitable
change in the headings, all the outstanding balances which are not reported for
lapse under the rules of Government (vide Article 127). To this Clearance
Register should also be transferred any items in the last preceding Clearance
Register but one, that are for special reasons not allowed to lapse to
Government. It should then be submitted to the Accountant General in order that
repayments during the next two years may be recorded in it in the columns
provided for the purpose.
note.—It is not intended that the Clearance Registers should be used
in District treasuries; the repayment of items entered in the
Clearance Register should continue to be recorded therein the
original Receipt Registers, vide Article 66.
126) For other classes of deposits which are accounted for
as personal deposits a certificate from the administrator of every personal ledger
account to the effect that the balance claimed by him is of a named amount, and
detailing his outstanding cheques in order to explain the difference between his
balance and that admitted by the Treasury Officer in his plus and minus
memorandum should be sent with the Clearance register.
 note.—In respect of sub-treasury personal ledger accounts, the
Treasury Officer should certify annually that the credit balance of
each sub-treasury personal ledger account agrees with the sum of
cash orders ascertained to be outstanding.
127) Immediately after 30th June each year, a list of
deposits or balances of that year which lapse under the rules of Government
should also be submitted to the Accountant General in Form T.A. 49. The list
should be signed by the Collector.
For this purpose the registers of deposit should be taken up early in June and an
extract made on ruled paper of those of each class which will, in ordinary course,
whether from age or pettiness, lapse at the end of the month. This list should then be
reviewed by the Collector, and any item which in his opinion should not be so dealt with
should be struck out and at the same time (if it be an item lapsing from age) entered on
the first page of the Clearance Registers (vide Article 125) for that class, full detail of the
reasons why it is not to lapse being given in a covering memorandum. Similarly, if any
item is repaid in the course of the month, it should be struck out .of this list at the same
time as the payment is entered in registers of receipt and repayment. On 30th June
each of these lists should be checked again with the registers of receipts, in which the
items pertaining to the list should be marked off as having, lapsed and been
credited to Government on 30th June.
Note.—In preparing the lapsed statement the items should be
entered in chronological order and separate totals should be given
for deposits relating to different years.
 PART III
CHAPTER V. ---ACCOUNTS OF SMALL COIN DEPOTS
A.—general
128) The directions in this Chapter shall apply primarily to accounts of Small Coin
Depots located at treasuries and sub-treasuries. They shall also apply to
accounts of Small Coin Depots located at Currency Offices and at any branch of
the National Bank unless the Governor-General directs otherwise.
129) The accounts of Small Coin Depots are treated as departmental accounts of the
Central Government, the balances in those depots not being included in the
general cash balance of the Central Government. The accounts and balances of
a Small Coin Depot located at a treasury should, therefore, be kept entirely
separate from the accounts and balance of the treasury.
B.—accounts to be kept
130) The accounts of the depots should be kept in Form T.A. 50. T.A.50 A. Every
transaction should be entered at the time of its occurrence and the closing
balance struck.
C.—accounts returns

131) On every day on which transactions occur a slip in Form T.A. 51/51-A, being a
copy of the entry of the transaction in the depot accounts, with the balance
before and after it, should be despatched to the Accountant General and to the
Currency Officer concerned.
132) As an alternative to the submission of a daily slip to him, the Accountant General
may require the submission of a monthly account in Form T.A.51 on such date as
may be settled by him with the Currency Officer concerned.
133) Early in July each year, a certificate in the following form signed by the Collector
or in his absence by the officer who signs the accounts under Article 121 should
be submitted to the Accountant-General to whom the accounts of the depot are
rendered :—
"The closing balance of the Small Coin Depot at .............. on the 30th
June...................... according to the Depot Book maintained in
Form................ is Rs. ................ ............This balance has been duly
verified according to the prescribed rules".
134) For depots located at the Currency Offices/Branches of the National Bank of
Pakistan a certificate in the following form in respect of the last verification
conducted in the preceding financial year should be submitted to the Accountant-
General by the State Bank of Pakistan July each year :—
"The balance of the Small Coin Depot at ..................on...............
according to the Depot Book was Rs............This balance has been
duly verified according to the prescribed rules ".
 1
List of Forms

Serial Nos. of Description of Forms

Forms

T.A.12 Cash Book.

T.A. 2 Register of Receipts of—————————————Department
T.A. 3 Register of Expenditure of————————————
Department.
T.A. 4 Check Register of Adjustments between Central and Provincial
Governments.
T.A. 5 Check Register of Adjustments by Transfer.
T.A. 6 Register of State Bank Deposits.
T.A. 7 Register of Misclassifications by the Bank.
T.A. 8 Daily Sheet of Sub-treasury.
T.A. 9 Accountant's Balance Sheet
T.A. 10 Register/ Schedule of Railway/ Department Receipts.
T.A. 11 Register of Payments made to officers of Railway/ Department
on cheques against Letters of Credit or otherwise.
T.A. 12 Register/ Schedule of Remittances by Forest Officers.
T.A. 13 Register/ Schedule of Forest Cheques paid
T.A. 14 List of Receipts on account of Defence Department Remittances.
T.A. 15 List of Miscellaneous Receipts of Defence Department.
1
These forms are standardized for printing in the 'Try". Series, of which supplies are obtainable, subject to the observance of the procedure prescribed by the Controller of Printing and Stationery.
2
The alphabet "F" where used in these forms denotes 6 Paisa.
T.A. 16 Register/ Schedule of Payments made to officers of Defence
Department.
T. A.17 List of Miscellaneous payments on account of Defence
Department
T.A. 18 Register of Receipts of the Post offices.
T.A. 19 Register of Payments made to Post offices.
T.A. 20 Register of Receipts of Deposits
T.A. 21 Register of Repayments of Deposits
T.A. 22 Register of Personal Deposits
T.A. 23 Register of Orders on Sub-treasuries Issued and Adjusted
T.A. 24 Register of Daily Receipts and Repayments of Personal Deposits
T.A. 25 Register of State Bank of Pakistan Remittances Drawn
T.A. 26 Register of State Bank of Pakistan Remittances Encashed
T.A. 27 Register of Military Treasury Remittances Drawn
T.A. 28 List of Military Treasure Remittances Drawn
T.A. 29 Deleted
T.A. 30 Deleted
T.A. 31 Register of Advances made/recovered
T.A. 32 Register/ Schedule of pay and travelling Allowances of Gazetted
Officers paid.
T.A. 33 Register of Pensions paid.
 T.A. 34 Register/ Schedule of Payments of Coupons on Bears Bonds.
T.A. 35 Register/ Schedule of payment of Interest on Promissory Notes
Stock Certificates.
T.A. 36 Cash Account.
T.A. 37 List of Payments.
T.A. 38 Closing Abstract.
T.A. 39 Schedule of Forest Remittances.
T.A. 40 Schedule of Receipts of the Post Office.
T.A.41 Schedule of Receipts of Telegraph Department.

T.A.42 Schedule of Payments on behalf of Railway/Department

T.A. 43 Extract Register of Receipts of Deposits.
T.A. 44 List of Repayments of Deposits
T.A. 45 Extract Register of Receipts and Repayments of Personal
Deposits.
T.A. 46 Plus and Minus Memorandum
T.A. 47 Weekly intimation of Central transactions

T.A. 48 Memorandum of Vouchers appertaining to the List of Payments

and the Cash Account
T.A. 49 Statement of Lapsed Deposits
T.A. 50 Small, Nickel, Bronze and Copper Depot Book
T.A. 50-A Small Coin Depot Book for Decimal Coins
 T.A. 51 Memorandum of Payment of the Small, Nickel. Bronze and
Copper Depot
T.A. 51-A Memorandum of Payment for Decimal Coins

FORMS
 FORM T. A. 1.
(See Chap. Ill, Arts. 32 and 50).
Cash Book of Receipts/Payments of the Treasury for the Month of----------------19-----

Register 1st 2nd 3rd 4th 5th 6th 26th 27th 28th 29th 30th 31st Total from Total for Regist
No. the 11th to the month er No.
the end of
the month.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Revenue/Expenditure heads
to be prescribed according to
local convenience by the
Local Account Officers.
TOTAL --

Closing Entries.
Deduct----
3
Sub treasuries
Transfer payments
State Bank Deposits
Add---
Remittances and transfers
within the District (applies to
non-bank treasuries)

Net Receipts/Payments

Agreed with Treasurer’s

Cash Book Bank’s Account
Treasury Officer
Accountant
Clerk

3
These entries should be omitted from the cash book for central transactions maintained by provisional treasuries.
 FORM T. A. 2.
(See Chap. Ill, Arts. 35 and 38).
REGISTER OF------------- RECEIPTS

Remarks
Date of Mum her of Dale of Sub-Treasury Return From Whom received or Daily total Daily total Initials of
Receipt Chalan from what Treasury of each carried to Treasury
Detailed heads
Treasury Cash Officer
Book

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total ...
 FORM T. A. 3.
(See Chap. Ill, Arts, 35 and 38.)
REGISTER OF -------------------------EXPENDITURE
Treasury for the month of-----------19 -----

Date Reference To whom paid, Particulars Detailed Heads Daily total Initials of Remarks
etc. Treasury Officer
of Payment number of Vouchers

Rs. P. Rs. P. Rs. P. Rs. P.

 FORM T. A. 4
(See Chap. Ill, Arts. 36 and 51.)
CHECK REGISTER OF ADJUSTMENTS BETWEEN CENTRAL AND PROVINCIAL GOVERNMENTS
Government of-----------------Treasury for the month of-------------------19--------------------

Date I II III4 IV5 V6 VI VII VIII

Central transactions Central transactions Provincial transactions Transfers Misclassifications by Total for the day. Net results in the
(cash) in a Provincial (cash) in a Provincial (cash) in a Central non- the Bank Provincial Cash Book
non-bank treasury and non-bank treasury and bank treasury and non-

Treasury office
non-bank sub-treasuries non-bank sub-treasuries bank sub-treasuries
subordinate to it. subordinate to a bank subordinate to a
treasury. Provincial treasury.

Receipts Payments Receipts Payments Receipts Payments Receipts Payments Receipts Payments Receipts Payments Receipts Payments

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total for
the
month

Net Total
carried
into the
Cash
Accounts
or Lists
of
Payment
s.

4
Receipts/payments entered in Part III are Receipts/payments of the Provincial Government occurring at a Central non-bank sub-treasury subordinate to a treasury of that Province.
5
Receipts/payments entered in Part IV are totals of columns 4/5of the Central/Provincial Register of Adjustment by Transfers (Form T.A.5) posted as deduct entries.
6
Receipts/payments entered in Part V are Receipts of Part A---Receipts of Part---B/Payments of Part A---Payments of Part---B of the Register of Misclassification by the Bank(Form T.A.7.)
 FORM T. A. 5
(See Chap. Ill, Art.39.)
TREASURY---------------------PROVINCIAL/CENTRAL
Check Register of Adjustments by Transfer for the month of-----------------------19.

Date Particulars of bills or chalans Net Amount Amount adjustable by transfer Gross Amount to be Head of Accounts Initials by Treasury
credit to entered in the Officer
1 2 3 7
Departmental Register
8
6

Provincial Central
Government Government
4 5

Rs. P. Rs. P. Rs. P. Rs. P.

General Simultaneously the items should be taken to the Cash Book of Central Receipts under the
appropriate heads of accounts by a deduct entry under the head 'Adjusting Account between
Note 1.—Vouchers or items debitable by transfer to the Central Government should be
Central and Provincial, III—Adjustments by Transfer'.
classified -Central" and posted in the Central Register in the column “Provincial” and vice versa.
Central Register
Provincial Register
Note 4.—The total of items in column 4 of this Register should be taken to the Cash
Note 2.—Items as per column 4 of the Provincial Register should be taken to the Cash
Book of Central Payments as deduct entry against the head 'Adjusting Account between
Book of Provincial Receipts under the appropriate heads of accounts. When the daily
Central and Provincial, 111—Adjustments by Transfers'. At the same time the items should
agreement of the Cash Book figures is made with the corresponding figures in the accounts of
be posted in the Cash Book of Provincial Receipts under the appropriate heads of account
the Bank or the Treasurer's Cash Book, the total of the items in this column should be deducted
by a deduct entry against the head Adjusting Accounts between Central and Provincial, etc.
both from the Receipts and Payments sides of the Cash Book.
Note 5.—The items in column 5 of the Central Register should be posted in the Cash
Note 3.—The total of items of column 5 of the Provincial Register should he taken to the
Book of Central Receipts under the appropriate heads of accounts. See also the second
Cash Book of Provincial Payments as a deduct entry against the head 'Adjusting Account
sentence of note 2 above.
between Central and Provincial, III—Adjustments by Transfers.
 FORM T. A. 6.
(See Chap. III. Art. 44.)
Register of State Bank Deposits central /provincial for the month of-----------19----
TREASU RY

Date (I) Net Payments (2) Net Receipts (3) Initials of Treasury Officer (4)

Rs. P. Rs. P.

Total for the month of

Deduct Payments / Receipts

Net Payments / Receipts

Note. ---There will be only one entry in column (2) or column (3), as the case may be, against each date. When the total receipts exceed the total
payment the difference will be posted in column (2) and when the total payments exceed the total receipts, they will be posted in column (3).
 FORM T. A. 7.
(See Chap. Ill, Art. 47)
Register of Misclassifications by the _ _ _ ______ Branch of_ __________ Bank of Pakistan
TREASU RY

Date of Bank Statement Particulars of bills and chalans Receipts Payments

A. — Capital transactions included in the Provincial Statement.

Rs. P. Rs. P.

Total A

B.—Provincial transactions included in the Central Statement.

Rs. P. Rs. P.

Total B
 FORM T. A. 8.
(See Chap. Ill, Art. 47.)
DAILY SHEET OF SUB-TREASURY
Siaha of--------------------------Tehsil of the---------------- District for-----------------------19---
RECEI PTS

No. Detail of Receipts Amount

Rs. P.

Total Receipts

DISBURSEMENTS

No. Nature of Payments Amount

Rs. P.

Total Disbursements

ABSTRACT DETAILS OF BALANCE.

Opening Balance...
Receipt of the day...
Total...

Payment of the day

Balance ...
Net difference between receipts and
payments of the Central.

7
Closing Balance
Total

FORM T. A. 9.

7
These entries will not appear in the Central Daily Sheet of a Provincial Sub-Treasury.
Signature of Treasury Clerk
with date of posting. Tehsildar
Siaha-Nawis
Sub-Treasurer
Initials of Treasury Officer
 (See Chap. Ill, Art. 50.)
Accountant’s Daily Balance Sheet for---------------------19---

Rs. P.
Opening balance as per last page.
Receipts as per cash book.

Total
Disbursement as per cash book.

Closing Balance.

Deduct balances in Sub-treasuries as follows:-

Sub-treasury, as per Daily Sheet of (date)
Ditto Ditto of
Ditto Ditto of
Ditto Ditto of
Ditto Ditto of
Ditto Ditto of
Cash remittances within the District as per following
details:-

Date of charge in sub-treasury

From To
sheet or Treasurer’s Cash Book.

Actual Balance in District Treasury

Do (in words)

Agreed with Treasurer’s Balance Sheet

Accountant Treasury Officer.

 FORM T. A. 10.
(See Chap. Ill, Art. 57.)
Register/Schedule of---------------Department Receipts during the month of------------------19---

Payments made into treasury by officers of the department Payments made into treasury on account of the department

Date of receipt

Remarks
---- ---- ---- ---- Daily total

From when
carried to

account.
received

On what
On account On account On account On account Cash Book.
Other items
of----- of----- of----- of-----

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.
 FORM T. A. 11)
(See Chap. Ill, Art. 57.)
Register of Payments made to Officers of the------------------------------------------------ Department on Cheques against Letters of Credit or otherwise from----------------------to----------------19--.

8 9 10

Daily total of
payments carried
Cheque Book Ho. Cheque Book No. Cheque Book No. Cheque Book No. Book
Serial No.

Serial No.

Serial No.

Serial No.
Date of
Payment
No of
No. of Initials Initials No. of Initials of No. of Initials
Amount Balance Chequ Amount Balance Amount Balance Amount Balance
cheque of T.O. of T.O. cheque T.O. cheque of T.O.
e

Rs. P. Rs. P. Rs. P. Rs. P. Rs. p. Rs. P. Rs. P. Rs. P. Rs. P.

8
Entries should be made in the column of 'balance' only when the amounts are drawn against letters of credit. Each such entry and each payment entry must be attested by the Treasury Officer's initials, who should see that the balance is correct in each case.
9
In the case of payments at the Bank or at sub-treasury, it should be sufficient to enter in the register the daily total paid and to note the balance available after each such entry,
10
A separate column should be used for each officer having a letter of credit or separate account on the treasury.
 FORM T. A. 12.
(See Chap. Ill, Art. 58.)
Treasury. ----------------------------- From ---------------------------------Forest
------------------------Division
Consolidated Receipt cum schedules for Forest
Cash Remittances. ----------------------------------------------------------- For--------------------19--

Received from the Officer- in-charge of

Division the sum of Rs.-----------------as detailed below
for credit to the Forest Department:— Number of Cr. item
and the date of
entry in Forest
Date of Name of Amount Remitted Account
Remittances to Treasury or By whom Number of each with each Chalan
Treasury or Sub- remitted Chalan
Sub-Treasury Treasury

Rs. Ps.

Countersigned
Forest Officer
Division
Officer-in-charge of Treasury
19—-. Dated---—--19-
 FORM T. A. 13.
(See Chap. Ill, Art. 58.)
TREASU RY
Register/Schedule of Forest Cheques paid during -------------------------------------19-----

Particulars of
Cheque
Date of
By whom drawn Division Division Remarks
Payment
No. Date

Rs. P. Rs. P.
 FORM T. A. 14.
(See Chap. Ill, Arts. 59 and 87)
(DEFENCE MI NISTRY REMITTANCES DIVISION
List of Receipts on account of Defence Ministry Remittances (from
Defence Ministry to Civil) in the---------------------------------- Treasury for the
month of -------------------------------- 19---.

No. Date From Military Departmental Daily total Remarks

whom Receipts— carried to
of Treasure
received Defence Ministry cashbook
Chalan Remittances
Drawn

Rs. P. Rs. P. Rs. P.

N.B.—Departmental receipts are received from or on the authority of the officers of the
Defence Ministry.
FORM T. A. 15
(Sec Chap. Ill Art 59).
MISCELLAN EOUS RECEIPTS OF DEFENCE MINISTRY DIVISION
List of Miscellaneous Receipts of Defence Ministry in the
Treasury during the month of------------------------------19---.

Recoveries by civil authorities for the

Date from
Serial Defence Ministry Daily total carried to
whom
No. cashbook
received
Description Amount

Rs. P. Rs. P.
 FORM T. A. 16
(See Chap. Ill, Art. 59)
Register/ Schedule of payments made to officers of the Defence
Ministry-----------------------------------------------------------------------------------------------------Circle on account of
cheques against
Assignments during the month of---------------------19---
Date of payment
Serial No. of Voucher

Divisional Disbursing Officer

Cheque Book No.

Similar colour

Remarks
Daily total
for other
carried to
Departmental
Number of

cashbook
Amount11
Cheque

Officers

Balance

Initials of T.O.
Rs. P. Rs. P. Rs. P.

11
A cash remittance made, under special orders, to a military treasure chest, is to be entered
in this column.
 FORM T. A. 17
(See Chap. Ill, Art. 59).
DEFENCE MINISTRY----------------------------------------------------- DIVISION.
List of Miscellaneous Payments on account of Defence Ministry at the Treasury
-----------------------------------------------from the-----------------to the--------------of---------------------------19--.
Consecutive No. of

Emergent Miscellaneous payments (e.g..

Date of To whom advances under Leave allowances. Pensions,
1 Voucher 1

payment paid. station orders Defence Ministry Expenditure Daily Total

orders. by Civil. Officers, etc.) carried to Cash
Book
Description Amount

Rs. P. Rs. P. Rs. P.

 FORM T. A. 18. (See
Chap. Ill, Art. 60).
Register of Receipts of the Post Office Department
TREASURY

Post Office Post Office Miscellaneous

Initials of Treasury
Sale of Daily Total

Officer 1
No. of large Sale of carried to
Date Sale of
Chalan sized service the Cash
By book By book Postage
In Cash In Cash Regis- stamps Book
transfer transfer stamps
tration
ordinary
envelopes

Rs. P. Rs. P. Rs. P. Rs. p. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total...
 FORM T. A. 19.
(See Chap. Ill, Art.60.)
Register of Payments made to Post Office for the month of
TREASURY

Post Office Post Office Miscellaneous

Date of Payment No. of voucher Daily Total carried to the Cash Book Initials Of Treasury Officer

In Cash By Book Transfer In Cash By Book Transfer

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total...
 Date of receipt.

No. of each deposit.

From whom received,

Number of deposit.

Name of the court or authority ordering

the deposit.

Rs.
Amount of each deposit.

P.
Rs. Initials of T.O

Daily total carried to cash book

P.

Date.

Name of the court or authority

ordering the repayment.
Rs.

Amount of each repayment.

P.

Initials of T.O

Date.

Name of the court or authority

ordering the repayment.
FORM T. A. 20.

Rs.

Amount of each repayment.

P.

Initials of T.O
(See Chap. Ill, Arts.64, 66 and Note 2 to Art.35).

Date.
Details of repayments.

Name of the court or authority

ordering the repayment.
Register of Receipts of----------------------Deposits in the month of------------------------------at-------------------Treasury.

Rs.

Amount of each repayment.

P.

Initials of T.O

Date.

Name of the court or authority

ordering the repayment.
Rs.

Amount of each repayment.

P.

Initials of T.O
Rs.
Total

P.
repayments

Rs.
P.
credited to
Lapsed and

Government.
Note. The entry in the column “Nature of deposit” should be sufficient explain why the amount deposited.
 FORM T. A. 21
(See Chap. Ill, Art. 66).
Register of Payments of------------------------------- Deposits at ------------------------------Treasury in the month of

Detail of Original Deposits Amount repaid. Initials of

To whom Re-
Date of No. of repaid. Treasury marks.
present repayment By Accounta or Daily total
No. as per Amount or In Cash
Date of repayment. voucher. transfer nt Disbursing carried to
register of balance of
receipt. Officer. cash book.
receipts. deposits.

Rs. P. Rs. P. Rs. P. Rs. P.

 12
FORM T. A. 22
(See Chap. Ill, Arts. 68 and 73).
Treasury Register of Personal on account of

Balance after
Amount each transaction.
Date No. of Payment cheque. Amount paid. Treasury Officer's initials.
received.

Rs. P. Rs. P. Rs. P.

12
I f there be large number of transactions on the same day, a balance reed not be struck after each transaction bin the Treasury
Officer, if there be any possibility of an overdrawal, should by totalling the items of receipts and refunds and striking the balance
whenever necessary satisfy himself that the balance is not overdrawn. The Treasury Officer, should, however, strik invariably, a total at
the end of each day's transact ions.
 FORM T. A. 23.
(See Chapter III, Art. 69)
REGISTER OF ORDERS ON SUB-TREASURIES ISSUED AND ADJUSTED

Orders issued Orders paid.

Date Daily total (to Payment of Sub-

Value Initials of be carried to Treasury. Daily total to
No. or Initials. Amount of No. of Amount of
Payee how Treasury Register of Date Register of
order. each order. order. order.
received. officer. Personal Personal Deposit.
Deposit.)
Date Amount.
Accountant. Treasurer.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

The column "Payment at Sub-Treasury" is provided under "Orders issued" in order to give space for making off paid orders and ascertaining whether the total of the orders outstanding
agrees with the balance on the books. The balance month by month (the difference between the sums of the two columns of daily totals) should he carried for warded to the new month to the
column "Dally total" under "Orders issued". Under Orders paid" the entries should be made in the order in which the paid orders are received back from the sub-treasury without reference
to period of issue, and the total should be agreed with the total charge in the sub-treasury account; the payments should at the same time be marked off in the issue columns from the original
paid orders. The orders may be numbered in a general series for the whole district, but those on each sub-treasury must also be numbered in a separate annual series. The column “Value how
received” is intended for remarks denoting cash or transfer.
 FORM T. A. 24.
(See Chapter III, Arts. 70 and 73)
Register of Daily Receipts and Repayments of Personal Deposits at the-----------------Treasury in the month of------

Receipts Payment

Daily
Daily total
total to Account
Date to cash
Date Account No. cash No.
book.
book.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total Total

A separate column each side should be assigned to each account, in which the daily gross receipt and gross charge
should be entered from the personal ledger. Thus there should be lister One single line in this register for the transactions of all
personal ledger accounts each day, and its gross totals should give the figures to pass into the cash book. A page of foolscap
has probably breath enough for nine such accounts if there be more than one page can accommodate either the two sides may be
separated into different parts of the same volume, the same columns being carried a cross both pages or more than one register
may be opened and the totals of the second, third, etc. , carried into separate column of the first,
 FORM T. A. 25.
(See Chapter III, Art. 78).
Register of State Bank of Pakistan Remittances drawn on the
Rank
Treasury at
Sub-Treasury

No. of Item Date Drawn. Nature of Name of Name of Serial No. Exchange. Amount. Initials of Sub- Remarks
drawing. Remitter. Payee. of treasury
On. Place. Remittanc Officer
e13. Treasury,

Rs. P. Rs. P.

13
In the case of Telegraphic Transfers the Name of the beneficiary should be given.
 FORM T. A. 26.
(See Chapter III, Art. 82).
Register of State Bank of Pakistan Remittances encashed during the period----------------
from--------------------------to-------------------------

Initials of Treasury
Drawn By
No. of Nature of Serial No. of
Place. Date Amount. Remarks.
Item. drawing Remittance14
Sub-treasury Officer.

Rs. P.

14
In the case of Telegraphic Transfers the name of the beneficiary should be given.
 FORM T. A. 27.
(See Chapter III, Art. 86).
Register of Military Treasure Remittances drawn by Treasury on the Military Treasure Chest at

Numbers.
Remarks.
Initials of
To whom To whom
Date. Serial. Printed (or Amount. Treasury
granted. payable.
General). Officer.

Rs. P.
 FORM T. A. 28.
(See Chapter III, Art. 87)
List of Military Treasure Remittances drawn by the--------------------------Treasury on the Military Treasure Chest at--------------------------------

Date
Number Amount
To whom

The columns to right of this space should be left blank for use in the Accountant
(printed or To whom Balance at close
payable. Amount pa/d in Amount paid in Amount paid in paid in rest of
general). granted. Amount of Amount paid first month after second month after third month after of quarter next
quarter after quarter of
each Remit- in month of Issue. issue. issue. succeeding issue.
tance. issue.
quarter of

5 6 11
4 10
2 3 7 8 9
1

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

General’s Office.
FORM T. A. 29

Deleted.
FORM T. A. 30

Deleted.
 FORM T. A. 31.
(See Chapter III, Art. 91)
TREASU RY
Register of Advances made/recovered in thee month of------------19--

Daily Total Initials of

carried to Treasury
Loans and advances. Advances Repayable. Remarks.
Cash Book. Officer.
No. of Chalan. / From whom
Date No. of received. / To
Voucher. whom paid
 FORM T. A. 32.
(See Chapter III, Arts. 91 and 98)
TREASURY
Register of Schedule of Pay and Travelling Allowance of Gazetted Officers paid
from------------------------------------------- to ----------------------of--------------------------- 19---.

To whom paid and

Date of Pay- Number of other particulars. Travelling Daily Total
Pay. carried to Cash
ment. Voucher. Allowance.
Book.

1 2 3 4 5 6

Rs. P. Rs. P. Rs. P.

Grand Total (in words)

For use in A.G.'s Office. /"Checked and agreed.

Auditor Treasury Officer.

 Date.

Number of Voucher.

Number of Pension Payment Order.

Names of Pensioners.

Period for which pension is paid.

Charitable Allowances.
TREASURY

Superannuation and Retired

FORM T. A. 33.

Allowances.
(See Chapter III, Arts. 91)

Compassionate Allowances.

Gratuities.
Register of------------------------pensions paid during the month of-------------------------------19--.

Pensions for Distinguished and

Meritorious Services.

Income Tax recovered

Net Amount paid.

Daily Total carried to Cash Book.

Initials of Treasury Officer.

 Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

FORM T. A. 34.
(See Chapter 111, Art. 91)
REGISTER / SCH E D U LE OF PAYM E NT O F COUPONS ON BEARER BON DS
Treasury---------------------------------for the month ----------------------------19---

Particulars of the coupons paid. Amount of coupons paid.15 Net Payments. Treasury
Officer's
Date No of bond. Amount Deductions Daily Total
Initials.
of Income of Net

15
S u b -co lu m n s sh o u ld b e o p e n e d a cco rd in g to lo ca l re q u ire m e n ts.
 Half year, rep- Tax. payments.
of bond. resented by Dividend Nos.
coupons. 3 % of 2 ½ % of 3 % of
of coupons.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

 FORM T. A. 35.
(See Chapter III. Art. 91.)
REGISTER/SCHEDULE OF PAYMENT OF INTEREST ON PROMISSORY NOTES/STOCK CERTIFICATES

OfficerInitials of Treasury
No. of half years for
Date up to which paid.
Deduction of Income-tax

Amount of Note.
Interest paid. credited per contra.

Name of payee
No. of voucher

which paid.
No. of Note.
Daily total of
Date.

Net Payment gross

payments.
Amount. Rate.

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total

Name of loan should be entered in the Blank columns as required. Total (in words). ----------------
Treasury Officer.
 FORM T. A. 36.
(See Chapter IV. Arts. 56 and 95)
TREASU RY
Central/Provincial Cash Account for the month of-----------------------------------------------------------------19--.

Number
Heads of Revenue or Receipts. Amount. Remarks.
of Schedule.

Rs. P.
 FORM T. A.37.
(See Chapter IV, Arts. 56 and 95)
TREASURY
Central/Provincial List of Payments from the------------------------to the---------------of

Number Heads
Amount.
of of
Schedule. Disbursements. Remarks.
Total.

1st List 2nd List

Rs. P. Rs. P. Rs. P.

 FORM T. A.38.
(See Chap. IV, Art.97)
Closing Abstract for TREASURY
Treasury for the month of

I.—-Central Accounts II.—Provincial Accounts

Heads of Classification. Receipts. Payments. Heads of Classification. Receipts. Payments.

Rs. P. Rs. P. Rs. P. Rs. P.

16
1. Opening balance 1. Opening balance (in non-bank treasuries and sub-
treasuries)
2. Central Receipts / Payments
2. Provincial Receipts / Payments (including unclassified
(Detailed under relevant heads)
items and transactions on behalf of other Provinces)
3. State Bank Deposits—(Central) (Detailed under relevant heads).
(in bank-treasuries and sub-treasuries). 3. State Bank Deposits of—Provincial)
17
4. Adjusting Account between Central and (in bank treasuries and sub-treasuries).
Provincial Governments—
4. Adjusting Account between
Rs. P. Central and Provincial Govern-
ments—
Rs. P.
I. Difference between Cash receipts and
disbursements of the Central Government in I. Difference between Cash receipts and
non-bunk treasuries and sub-treasuries. disbursements of the Central Government in
Provincial non-bank treasuries and sub-
II. Difference between Cash receipts and treasuries.
disbursements of the Provincial Government
of in Central sub-treasury subordinate to the II. Difference between Cash receipts and
Provincial treasury. disbursements of the Provincial Government of
in Central sub-treasury subordinate to the
IIl. Adjustments by transfers Provincial District treasury.
IV. Misclassifications by the Branch Bank III. Adjustments by transfers
IV. Misclassifications by the Branch Bank

5. Total 5. Total

6. Closing Balance as per Cash Balance Report 6. Closing Balance as per Cash Balance Report (in Non-
bank treasuries and sub-treasuries).

7. Grand Total 7. Grand Total

16
These lines are intended for Cash balance in a Central non-bank sub-treasury, if any, subordinate to a Provincial District treasury.
17
Only the net amount under this head should be shown in the money column body of the "Receipts" or "Payments" as the case may be, the details by sub-heads being given in the
Abstract.
 FORM T. A. 39.
(See Chap. IV, Art. 102)
T R EASU RY
Schedule of Forest Remittances credited during---------------------
19-------------------------------as acknowledged in separate consolidated Treasury
Receipts (Form T. A. 12).

Item No. Name of Divisions Amount Remarks

Rs. P.

Total
 Form T. A. 40.
(See Chap. IV, Art. 103)
TREASU RY
Schedule of Receipts of the Post Office Department for the month of
------------------------------------------------------------------------------------------19---.

Particulars Amount Total Remarks

Rs. Ps. Rs. Ps.

Sale of Ordinary Postage Stamps, etc.

Sale of large sized Registration envelopes
Sale of Service Stamps..
Remittances from Postmaster of

Ditto of

Ditto of

Ditto of

Ditto of

Ditto of

Total

Treasury Officer.
 FORM T. A. 41.
(See Chap. IV, Art. 103)
TREASURY
Schedule of Receipts of the Telegraph Department for the month of

Particulars Amount Total Remarks

Rs. P. Rs. P.

Sale of Telegraph Sumps

Sale of Message Books or Forms

Advances Recovered as detailed below:—

Remittances from Deputy Superintendent of

Total ...

Treasury Officer.
 FORM T. A 42.
(See Chap. IV, Art. 104)
Schedule of Payments/Cheques paid on account of-----------------------
Department from-------------------------------------------------------------------
to-----------------------------------19---.

Date of Payment Serial No. No. of Voucher/ Amount Remarks

Cheque

Rs. P.
 FORM T. A. 43.
(See Chap, IV, Arts. 105 and 125)

Extract Register of Receipts of--------------------------Deposits at the ----------------------------Treasury in the month of----------------------------19---.

For use in the Accountant General's Office.

In the first year Balance of each deposit.

following the
In the year of year of receipt
receipt
Number of each From whom Nature of each Amount of each
Date Total repayment on Transferred to
deposit received deposit deposit each deposit clearance
Lapsed
register
12 monthly 12 monthly
Columns. Columns.

Rs. P. Rs. P. Rs. P. Rs. P.

N.B. ---- It is not necessary to total the last 3 columns of this register.
 FORM T. A. 44.
(See Chap. IV, Art. 107.)
[For use only where a duplicate (carbon) copy of Form T. A. 21 is not utilised for the purpose.]
List of Repayments of ---------------------Deposits of-------------------------Treasury for the month of
-----------------------------------19--.

Date of Date of original

receipt
Deposit
Amount of balance of Number of Amount Repaid
Repayment
Deposit
Number as per Register of Voucher
Receipts

Rs. P. Rs. P.
 FORM T. A. 45.
(See Chap. IV, Art.108)
Extract Register of Receipts and Personal Deposits at the---------------------------------------- Treasury in the month of.

Accounts Opening balances Receipts of month Total credits No. of Payments Closing balances
Vouche
rs

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total
 FORM T. A. 46.
(See Chap. IV, Arts.90 and 110.)
Plus and minus memorandum of----------------------for-------------------------19—

Nature of Transactions Balance from the last Additions to balance this Total Deductions from Balance at the end of the
month month balance month

1 2 3 4 5 7

Treasury
Dated 19 Treasury Officer
 FORM T. A. 47.
(See Chap. IV, Art.117.)
--------------------
TREASURY
Weekly intimation of central transactions
From 1-8-------------------------------19
From 9-16-------------------------------19
From 17-24-------------------------------19
From 25-30/31-------------------------------19

--------- Receipts Payments Difference

Cr. Dr.

(i ) Central Transactions

Treasury
Dated 19 Head Treasury Clerk Treasury Officer
 FORM T. A. 48.
(See Chap. IV, Art.119.)
TREASURY
Memo. Of Vouchers appertaining to the List of Payments and the Cash Account for the month of
19

Number of

Schedules Documents sent with Documents to be

Serial
Headings sent with the List of payments forwarded hereafter Remarks
No.
Cash
Account Schedules Vouchers Schedule Vouchers
s

Treasury
Dated 19 Head Treasury Clerk Treasury Officer

FORM T. A. 48.
 (See Chap. IV, Art.127.)
18
STATEMENT OF LAPSED DEPOSITS OF THE
Treasury, for the year 19

Particulars of Deposit For use in Account General’s Office

Year No. Balance lapsed No. and data of Amount of Remarks

Refund order Refunded Initials
sanctioned

Rs. P. Rs. P.

18
Civil Criminal Courts or Revenue
 FORM T. A. 48.
(See Chap. IV, Art.130.)
Small Nickel, Bronze and Copper Dept. Book

Pure Nickel Cupro Nickel Nickel Brass

Initials
1/8 Total Gran
Nature of ½ ¼ 1/1 1/3 Bronz of
Date Cupr d
Transaction Tota Rs 6 2 Singl e& Tota Officer
Rs Rs o Total
l . e Pice Single l Incharge
. . Rs. Rs. Nicke
Pice
l
 FORM T. A. 48.
(See Chap. V, Art.130.)
Small Coin Dept. Book for Decimel Coins

Date Nature of Transaction Cupro- Nickel Bronze Grand Initials of

Nickel Brass Total the Officer
1 Paisa
Incharge
10 Paisa 5 Paisa
 FORM T. A. 51.
(See Chap. V, Articles 131 and 132.)
Memorandum of Payment The Small--------------------------- Nickel, Bronze Copper Dept. on this date.

Pure Nickel Cupro Nickel

Bronze & Initials of
Total Cupro Nickel Brass Grand
Particulars of Remittance ½ ¼ 2 Anna 1 Anna ½ Anna Copper Single Officer
Nickel Single Pice Total
Total Pice Incharge
Rs. Rs. pieces pieces pieces

Opening Balance in Depot.

Remitted to--------------as per
order of the Currency Officer
No.
Date.
Balance
Received from-------as per order
of the Currency Officer,
No.
Date

Closing balance in Depot.

No. ------------------------------ Dated the------------------------------19--------.

From or To
.---------------------------------------------------------------------------------
Submitted to the Accountant General/Currency Officer for information
Officer Incharge of-------------------------------
 FORM T. A. 51-A.
(See Chap. V, Articles 131 and 132.)
Memorandum of Payment Small Coin Dept. Book for Decimel Coins

Cupro Nickel Bronze Initials of

Nickel Brass 5 Grand
Particulars of Remittance Officer
10 Paisa Paisa 1 Paisa Total
Incharge

Opening Balance in Depot.

Remitted to--------------as per
order of the Currency Officer
No.
Date.
Balance
Received from-------as per order
of the Currency Officer,
No.
Date

Closing balance in Depot.

No. ------------------------------ Dated the------------------------------19--------.

From or To
.---------------------------------------------------------------------------------
Submitted to the Accountant General/Currency Officer for information
Officer Incharge
of-------------------------------
 Index
N.B.—The Index has been compiled solely for the purpose of references and no
expression should be used in it should be considered as in any way interpreting the
directions.

Article

Accountant General— 3(1)

Expression—defined

Accounts Returns—
See Returns.

Accounts (Small Coin Depots)---

Currency offices and National Bank Branches, at 128
Forms of—kept 130
Treasuries, at
128—129

Accounts (Treasury)—
Cash Book—
See Cash Book.
Central transactions in Provincial treasuries kept in separate set of Books
Daily closing of— 32 Note
Deposits, of 50—54
See Deposits.
Incorporation of Sub-treasury—
June— 47—49
Date of closing
Last date of intimation of corrections 55
Monthly closing of— 55—56
61
Monthly settlement of—
Subsidiary Registers
See Registers.
Transactions of Departments which render separate cash accounts
57—61
Treasurer's—
Cash Book
Stock Registers
29—30
31

Accounts with the State Bank—

Classification of transactions under— 11
Adjusting Account between Central and Provincial Governments----
Check Register of—
Classification of transactions under— 36
How transactions of sub-treasury accounted for under— 7, 9, 49
Misclassifications by the Bank recorded under— 49
Record of transactions under —in Central treasuries 45-46
38

Adjustments by transfer---
Classification 25—26
Entry of—in Treasurer's Cash Book 29
Entry of — in Accountant's Cash Book 33—34
How — relating to Deposits accounted for 67
Register of— 39—40

Advances—
Recoveries of — of Government servants, schedule of— 98(iii)
Register of— made/recovered
Revenue—
See Revenue Advances.
Temporary—of stamps. How adjusted 113

Advices of State Bank of Pakistan Remittances Sold— 79

Form and despatch of— 84
Record of cancelled drafts in— Record of—encashment in— Separate—for bills 81
drawn on

Annual Certificates (of)— 133

Balances in Small Coin Depots Balances Personal Deposits 126

Bank---
Expression—defined 3(2)

Bank Treasury—
Daily account of receipts and payments received from the Bank by---
Expression—defined 42
Register of Misclassifications by the Bank kept in— 3(3)
Register of State Bark Deposits kept in— 45- 46
Special directions for posting the Cash Book— 44
43

Balance Sheet---
Form of Accountant's— 50

Bearer Bonds—
Register for payment of interest on—
91(iv)
Burma Government---
Classification of State Bank of Pakistan Remittances between Pakistan and —
22
Classification of transactions on behalf of —
C 10

Cash Account—
Certificate of Cash balance to be given in— 122
Form and preparation of— 95—79
Month's totals of the subsidiary registers carried of— 56
Signing of— 121
Submission of—to Accountant General 119—120

Cash Balances—
Account balances agreed with actual— 56
Certificate of verification of— 122(1)

Cask Book---
Accountant's—
Daily closing 50—54
Form and upkeep 32—34
Posting of transactions incorrectly classified in Bank's daily account 46
Posting of transactions reported by the sub-treasury 49
Special directions for posting in bank treasuries 43
Treasurer's— 29—30
How posted

Cash Orders—
Certificate of agreement of balances of— 123(2)
Plus and Minus Memorandum of— 110,116
Register of— 69,116
Statement of Lapsed— 115,120

Central Departments---
Railway transactions to be accounted for as those of— 4 Note
104,120
Schedule of payments made on behalf of certain

Certificates---
Actual count or weighment of stock of stamps and opium, of 123(1)
Agreement of figures under the head "Slate Bank Deposits" with Bank's account, of 122(2)
Annual— of balances of personal deposits 126
Annual—of Small Coin Depot Balances 133
Monthly—of balance of Cash orders 123(2)
Verification of Cash Balance, of 122(1)

Civil and Criminal Court Deposits—

See Deposits.

Classification—
Board—of receipts and payments 4
Earnest money deposits of Forest and Defence Departments 15
Misclassifications by the Bark 45-46
Pay and allowances of Public Works Department and Department of Central 13
Excises and Salt 14
Payments on account of compensation for lands for Public Works Department 16
Pensions derived from old Military Orphan and Medical Fund 22
Remittances (State Bank of Pakistan)— 22
State Bank of Pakistan Remittances 17—19
Transaction between Pakistan and Burma 21 Note
Remittances (cash) — Local and Foreign Mint— 21
Small Coin Depot-Transfers within the treasury 19
Transactions adjusted by transfer 25—26
Transactions on account of the State Bank 11
Transactions on behalf of Burma 10
Transactions on behalf of Foreign Governments and Pakistan States 10
Transactions which cannot be allocated to any particular Department or head 5
Transactions with Departments which draw money by cheques 12—16
Transactions with other Governments — 6—8
In Provincial treasuries In Central treasuries Transactions with Railways 9
9-A

Clearance Register—
See Deposits.

Closing Abstract—
Form and preparation 97
Monthly totals from the Register of Adjustments between Central and Provincial 37
Go-earned to —

Collector 124
Examination of the Extract Register of Receipts of Deposits by the 121
Signing of the monthly account by-

Consolidated Receipts---
Form of— furnished to Forest officers 58

Currency Chests-
General rule for classification of Remittances through—between treasuries 17
Special rule for classification of remittances through— between treasuries in
Provinces where there is no State Bank and the State Bank 18

Daily Sheet---
Form and preparation 47
Items in the—excluded from the accounts of the District treasury 48
Separate — for transactions of the Central Government in a Provincial Sub- 49
treasury
Deductions— 26
When accounted for as receipts
Defence Department—
Accounts of receipts and payments of— 59
Classification of transactions with or on behalf of— 12,15,16,23
Schedules of transactions on behalf of— 101,127

Deficit in treasury Balances---

How for— accounted 54

Deposits—
Civil and Criminal Courts— Method of accounting 71—72
Clearance Register of— 125—126
From and preparation
Local Funds—
See Local Funds Personal—
Certificate of balances
Register of Cash Orders on Sub-treasuries
Register of Daily Receipts and Repayments 126
Register of Personal Deposits 69
Plus and Minus Memorandum 70
Refund of Lapsed— 68
Slate Bank— 110
See State Bank Deposits. 63
Returns—
See Returns.
Revenue—
Earnest money deposits
Record of adjustment by transfer 15
Register of Receipts 64—65
Register of Repayments 66
Schedules—
Extract Register of receipts and payments of Personal Deposits
Extract Register of repayments of Revenue Deposits
Extract Register of Revenue deposits received 108,120
See Extract Register. 107,120
Statement of Lapsed— 127
Form, preparation and submission
Sub-treasury items— 126 Note
Annual certificate of agreement of balances 69
Cash Orders—adjustment 77
Credit to be quoted against repayments 123
Monthly certificate of agreement 76
Register of deposits at the sub-treasury 75
To be brought separately upon the district registers 26(iii)
When gross should be charged
E
Earnest Money Deposits---
Classification of — made by tenders of Forest and Defence Departments 15

Extract Register (of)— 108,120

Receipts and payments of Personal Deposits 107,120
Repayment of Revenue Deposits 105—106
Revenue Deposits received Form and preparation 124
Quarterly examination by the Collector 120
Submission to the Accountant General

Foreign Government— 10
Classification of transactions on behalf of—

Foreign Remittances—
Cash Remittances 17—18, 20—
21

Forest Department—
Accounts of receipts and payments of— 58
Classification of transactions with or on behalf of— 12,15
Schedule of transactions on behalf of— 101—102,
120

Forms—
Extent, to which—can be modified Government and the Accountant General 2
Treasurer’s Records prescribed by Government 29,31

Fund Subscriptions— 26(1)

Deductions on account of— from Bills to be shown as receipts 35, Notes
Record of—realised in cash 120
Schedule of—realised in cash

Gazetted Officer-Register for payments relating to personal claims of— 91(ii)

Schedule of payments relating to personal claims of— 98(iv)

General Direction—
Directions in Volume I of the Account Code applicable to Treasuries 1

Government—
Expression—defined (3)6)

Income-tax —
Deductions on account of —from bills accounted for as receipts 26(i)
Schedule of— Receipts 100, 120

Inter-Provincial Suspense Account---

Classification of transactions under the head — 8
Record of transactions under the head— 28

J
June Accounts—
See Accounts

Lapsed Deposits—
See Deposits.

List of Payments--- 95—96

Form and preparation 56
Month's totals of Subsidiary registers carried to— 119—120
Submission to Accountant General

Local Funds-
Accounts at the treasury 73—74
Deductions on account of—When credited as receipts 26(ii)
Plus and Minus Memorandum 110

Local Remittances—
Cash Remittances 17-20

Match Excise Banderols---

Treasurer's Records of— 30—31

Military Treasure Remittances— 86

(drawn on Military Treasure Chests)— 88
Accounts of Advice of 23
Classification of 87
List of (34)

Mint Remittances—
Between Small Coin Depot and Mint 21 Note
Between Treasury and Mint 20

Misclassification by the Bank 45-15

Monthly Settlement---
Account with certain Departmental officers, of 61

Net Payments—
Are entered in the daily account of the Bank 43, Note 1 26
To be entered in Treasury account, exceptions

Non-bank Treasury—
Expression—defined 34

Opium
Plus and Minus Memorandum for— 110, 123
Treasure's records of— 30—31

P
Pakistan States—
Classification of Transactions on behalf of 10

Pensions---
Classification of— derived from the old Military' Orphan and Medical Funds 16
Register for payments of— 91(iii)

Personal Deposits —
See Deposits.

Personal Ledgers---
Certificate regarding balances 126
Form of— used for account of cash orders 669
Form of— used for personal deposits 8

Plus and Minas Memoranda—

Form and general instructions for preparation of— 110
Special instructions for—of Cash Orders 116,123
Deposits 111
Opium 123
Revenue Advances 90
Stamps 112—114,
123
Submission to Accountant General
120

Posts and Telegraphs Department—

Accounts of receipts and payments of— 57,30
Schedules of transactions on behalf of— 101, 103 —4,
120

Promissory Notes---
Register for payment of interest on— 91(v)

Public Works Department---

Classification of transactions with or on behalf of— 12—14
Schedules of transactions on behalf of— 101, 104,120

Quarterly Certificates—
See certificates.

Railway Transactions—
Classification of 9-A
Form of Accounts kept for — 38-A
Schedule of— 101,104,120
Weekly statements 117— 118

Recoveries of Service Payments—

How to be accounted for— 98(ii)
Refunds---
Lapsed deposits, of 63
Schedule of— 98(v)

Register (Subsidiary) of—

Advances made/recovered
Adjustments by transfer 91(i)
Adjustments with other Provincial Governments 39 — 40
Check—Adjusting Account between Central and Provincial Governments — 38
Entries made from — in the Cash Account and List of Payments 96(iv)
Entries made from—in the Closing Abstract
97
Entries made in—compared daily with the amounts
posted in the Cash Books
35
Form and use
36
Daily receipts and repayments of personal deposits
70
Departmental receipts and payments
35
Deposits at the sub-treasury when kept
76
Forest cash remittances
58
Forest cheques paid
58
Misclassifications by the Bank
46
Payments of Coupons on Bearer Bonds
91(iv)
Payments of interest on Promissory Notes and Stock Certificates
Payments of Pensions 91(v)
Payments relating to personal claims of Gazetted Officers 91(iii)
Payments to departments which render Cash Accounts 91 (ii)
Personal Deposits 57
Post Office payments 68
Post Office receipts 60
Railway Transactions 60
Receipts of Departments which render Cash Accounts 38-A
Receipts of Revenue Deposits 57
Repayments of Revenue Deposits 64—65
State Bank Deposits Entries made from— 66
In the Cash Account and List of Payments 96(iii)
Form and use 44
Stock of stamps and opium 31
Subscriptions realised in cash on behalf of service and other Funds 35, Note 3
Remittances (cash)—
Foreign— 17—18,20-21
Local— 17—21
Mint— 21 Note
Small Coin Depot— 21
Transfers through currency between treasuries in Provinces where there is no
State Bank and the State Bank 18
Transfers within the treasuries 19
Rent deductions—
On account of Public Works Department buildings shown 26(iv)
as receipts

Returns (Small Coin Depots).—

Certificate of Balance 133
Daily slip 131
Monthly Account 132

Returns (Treasury)—
Cash Account—
See Cash Account.
Dates of submission to Accountant General 93
How prepared 93
List of Payments—
See List of Payments.
Plus and Minus Memoranda—
See Plus and Minus Memoranda
Separate—of Central transactions rendered by Provincial treasuries 94
Statements—
Submission to Accountant General—
See Submission.
Supporting schedules—
See Schedules.

Revenue Advances—
How accounted for 90
Irrecoverable—hew to be accounted for 90 Note
Plus and Minus Memoranda 110

Revenue Deposits—
See Deposits.

Schedules---
Daily—of State Bank of Pakistan Remittances drawn 80
Daily—of Slate Bank of Pakistan Remittances encashed 82
Departmental Disbursing Officers, for 101—104
Deposit transaction, of—
See Deposits
General directions for preparation of— 98-99
Income-tax receipts, of 100
List of—accompanying the Cash Account 120
List of—accompanying the List 120
--------------------------------of Payments Schedule
Nil— 98(i),Note2
Railways, for
Seamen's Money Orders, of 101, 104
Special directions for preparation of—submitted to Accountant General, Pakistan 109
Revenues 91 Note
Submission of first Schedule of payments 119

Scope of Directions—
Small Coin Depot accounts 128
Treasury accounts 126 Note 27,
92

Seamen's Money Orders—

Schedule of— 109, 120

Small Coin Depots---

Account of—
See Accounts (Small Coin Deposits).
Account Returns—
See Returns (Small Coin Depots).
Remittances 21

Stamps---- 110, 112—

114, 123
Plus and Minus Memoranda for—
113
Temporary advances of—how adjusted
30—31
Treasurer's Records of—
Value of damaged and obsolete—
114

Stale Bank Deposits---

Certificate regarding figures under the head— 122(2)
Classification of Transactions under the head 45,46,
Corrections in figures under the head— Note
Register of 44

State Bank of Pakistan Remittances—

Account of drawings 78
Account of encashments 82
Advice of drawings 79

Cancellation of drafts---
How accounted for 84
Classification 22

Exchange of drafts—
How accounted for 85
Register of drawings 78
Register of encashments 82
Schedule of drawings 80
Schedule of encashments 82
Transactions in Sub-Treasuries 83

Statements—
Daily—of receipts and payments by the Bank 42—43
Lapsed Deposits, of 127
Lapsed Sub-treasury Cash Orders, of 115, 120
Weekly—of Central/Railway transactions in Provincial non-bank sub-treasuries 118
sub
ordinate to a Provincial bank treasury
117
Weekly—of receipts and disbursement on behalf of the Central! Government and
Railways in Provincial non-bank treasuries

Stock Certificates---
Register for payment of interest on— 91(v)

Submission to Accountant General---

Accounts of Small Coin Depot 131—133
Cash Account and List of Payments Certificates— 119—122
See certificates.
Date of— 117—119
Memorandum of vouchers appertaining to the List of Payments and the Cash
Account 119
Plus and Minus Memoranda—
See Plus and Minus Memoranda.
Schedules—
See Schedules.
Statements—
See Statements.

Subsidiary Registers---
Daily closing of— 50
Forms of—for specified classes of transactions 41
Monthly closing of— 56
See Registers also.

Sub-Treasury—
Account of Cash Orders issued on— 69
Daily Sheet---
See Daily Sheet.
Date of closing the—accounts for the month 55
Deposits at—
See Deposits.
Drawings and Encashments of State Bank of Pakistan Remittances at— 83
Form of accounts to be kept at— 27
Incorporation of—accounts in Treasury Accounts 47—49

Surplus in Treasury balances— 54

How accounted for—

Treasurer—
Forms of—'s records to be prescribed by Government 29,31
Treasury—
Bank---
See Bank Treasury.
Expression—defined 3(5)
Non-bank—
See Non-bank Treasury.

Unclassified items 5

Weekly Statements---
See Statements.
 Serial No. of
Correction

Article affected

Date of Posting

Serial No. Of
Correction

Article affected

Date of Posting
Note of Posting of Corrections

Serial No. Of
Correction

Article affected

Date of Posting
 VOLUME III

(Departmental Accounts)
(Applicable to the Federal Civil Servants)
Upto-date Amendments

REVISED EDITION

1992

IDEAL BOOKS

43, LOWER MALL, LAHORE

 CONTENTS

PART I.—GENERAL

CHAPTER 1.—GENERAL

ARTICLES

A.—INTRODUCTORY 1

B.—PUBUC WORKS AND FOREST DEPARTMENTS 2-3

C.—OTHER DEPARTMENTS 4-8

D.—DEFINITIONS 9

PART II.—PUBUC WORKS ACCOUNTS

CHAPTER II.—CLASSIFICATION OFPUBLIC WORKS RECEIPTS

AND EXPENDITURE

A.—GENERAL 10-13

B.—TRANSACTIONS WITH OTHER GOVERNMENTS AND 14-17

DEPARTMENTS

C.—INTER-DIVISIONAL TRANSFERS 18-19

D.—REVENUE RECEIPTS 20-21

E.—WORKS EXPENDITURE—
I. Original Works or Repairs 22
II. Civil Works 23-24
III. Irrigation, Navigation, Embankment and Drainage Works 25-30
IV. Non-Government Works 31-34
V. Famine Relief Works 35
VI. Road Development Works 36

F.—EXPENDITURE ON STORES 37

G.—ESTABLISHMENT AND TOOLS AND PLANT CHARGES 38-42

H.—GRANTS-IN-AID 43-46
I.—SUSPENSE TRANSACTIONS—
I. General 47
II. Purchases 48-50
III. Stock-
51
a) General 52
b) Manufacture 53
c) Land and Kilns 54-57
IV. Miscellaneous P. W. Advances 58-61
V. London Stores 62
 VI. Workshop Suspense

J.—WORKSHOP TRANSACTIONS 63-64

K.—RECOVERIES OF EXPENDITURE 65-72

L.—DEPOSITS 73-74

M.—MISCELLANEOUS TRANSACTIONS 75-78

CHAPTER III—ACCOUNTS TO BE KEPT IN PUBLIC WORKS

OFFICES

Section 1.—Cash Accounts

A.—General 79

B.—cash book—
I. Upkeep 80,80A-81
II. Balancing 82-83
III. Rectification of Errors 84-85

C.—IMPREST ACCOUNT 86-87

D.—TEMPORARY ADVANCE ACCOUNT 88

E.—SETTLEMENT OP ACCOUNTS WITH TREASURIES 89-90

Section 2.—Stores Accounts

A.—GENERAL 91-93

B.—STOCK—
I. General 94-95
II. Initial Accounts 96-99
III. Subsidiary Accounts 100
IV. Rectification of Errors 101-103

C.—SPECIAL TOOLS AND PLANT 104

Section 3.—Transfer Entries

A.—GENERAL 105

B.—TRANSFER ENTRY ORDERS 106-109

C.—TRANSFER ENTRY BOOK 110-111

Section 4.—Revenue Receipts

A.—GENERAL 112

B.—REGISTERS OF REVENUE 113-116

Section 5.—Works Accounts

A.—GENERAL 117-119

B.—DETAILED RECORDS—
I.—Cash Charges-
 a) Introductory 120
b) Muster Rolls 121-122
c) Measurement Book 123-124
d) Bills and vouchers 125
II.—Charges on account of materials—
a) Introductory 126
b) Issues to Contractors 127
c) Issues Direct to Works 128-130
d) Carriage and Incidental Charges 131
III.—Book Adjustments 132

C.—CONSOLIDATED RECORDS—
I.—Works Abstracts—
a) General 133-134
b) Sub-heads 135-136
c) Records of Progress 137
d) Liabilities against the Work 138-139
e) Preparation. Completion and Disposal 140
II.—Register of Works-
a) Form and Preparation 141-142
b) Closing of Accounts on Completion of Works 143-1487
c) Correction of Errors after the Closing of 149
Accounts
III.—Contractors' Ledger- 150-151
a) Form and use 152
b) Posting 153-154
c) Balancing and Reconciliation

Section 6.—Manufacture Accounts

A.—GENERAL 155-156

B.—OPERATION ACCOUNTS 157-158

C.—OUTTURN ACCOUNTS 159-160

D.—CONSOLIDATED ACCOUNTS 160

E.—CLOSING OF ACCOUNTS 162-163

Section 7.—Accounts of Deposits and suspense transactions

A.—ACCOUNTS OF HEADS OTHER THAN " LONDON STORES" 164-166

AND " WORKSHOP SUSPENSE"

B.—ACCOUNTS OP SUSPENSE HEAD " LONDON STORES" 167

C.—ACCOUNTS OF WORKSHOP 168-169

D.—UNADJUSTED BALANCES 170-172

Section 8.—Workshop Accounts

A.—GENERAL 173-174

B.—DETAILED ACCOUNTS OF JOBS 175-178

C.—ANNUAL ACCOUNT 179

Section 9.—Transactions with other Divisions, Departments and

Governments

A.—GENERAL 180

B.—TRANSACTIONS ORIGINATING IN THE DIVISION 181-183

C.—TRANSACTIONS ORIGINATING IN ANOTHER DIVISION, 184-186

DEPARTMENT OR GOVERNMENT

D. — SETTLEMENT OF ACCOUNTS 187-189

Section 10. — Accounts of Cemetery Endowments— Deleted.

Section 11.— Other Directions

A. — MONTHLY CLOSING OF THE ACCOUNTS 195-196

B. — REVIEW OF UNSETILSD ACCOUNTS 197-198

C. — CLOSING OF THE ACCOUNTS OF THE YEAR 199

D. — CORRECTIONS IN ACCOUNTS 200-201

E. — PRO FORMA ACCOUNTS . . 202

F. — ACCOUNT OFFICES TO TE RECONSTITUTED 203

CHAPTER IV—ACCOUNTS RETURNS RENDERED BY PUBLIC

WORKS OFFICERS

A.—GENERAL 204

B.—SUB-DIVISIONAL ACCOUNTS 205

C.—COMPILATION OP MONTHLY ACCOUNTS—

I. Introductory 206-208
II. Schedule Dockets 209-212
III. Schedules-
a) Schedule of 213
Monthly Settlement with Treasuries 214
b) Schedule of Revenue Receipts 215
c) Schedules of Works 216-218
Expenditure
219-220
d) Schedules of Suspense
Transactions 221
e) Schedules of Deposit 222
Transactions
f) Schedule of Takavi Works 223
g) Schedules of Debits/Credits to " Adjusting 224
Account between Central and Provincial
Governments" 225
h) Schedule of Debits/Credits to 226227
“Inter-Provincial Suspense Accounts" 228-229
i) Schedules of Debits/Credits to Remittances
j) Schedule of Debits/Credits to Miscellaneous
Heads of Account
IV. Consolidated Account of Contingent Expenditure
 V. Classified Abstract of Expenditure
VI. Monthly Account

D.—SUBMISSION TO ACCOUNTANT GENERAL 230-239

5) Competent Authority.—The term "Competent Authority" means the Government or
other authority to whom the relevant powers may be delegated by the Government.
6) Completion and Completed.—The expression "completion of work” may be
understood to include “abandonment of a work ", and “completed " to include
"abandoned ".
7) Contingencies.—When used in respect of the accounts of works, the term
“Contingencies " indicates the incidental expenses of a miscellaneous character
which cannot be classified appropriately under any distinct sub-head or sub-work,
yet pertain to the work as a whole.
8) Contract and Contractor.—The term " Contract" means any kind of undertaking,
written or verbal, express or implied, by a person, not being a Government servant,
or by a syndicate or firm, for the construction, maintenance or repairs of one or more
works, for the supply of materials, or for the performance of any service in
connection with the execution of works or the supply of materials. The terms
“Contractor " means a person, syndicate or firm that has made such an undertaking,
but often its use is restricted to contractors for the execution of works or for services
in connection therewith.
9) Deposit Works.—This term is applied to works of construction or repair the cost of
which is met, not out of Government funds, but out of funds from non-Government
sources, which may either be deposited in cash or otherwise placed at the disposal
of the Divisional Officer. Works executed for municipalities and other public bodies
fall under this category when the cost is debatable either to cash deposits made for
the purpose, or to their credit balances at treasuries.
10) Direct and Indirect Charges.—" Direct Charges " are those charges pertaining to a
work, project or job, which are incurred directly for its execution and are included in
the regular accounts of it. " Indirect Charges" and those charges which pertain, or
are incidental to a work, project, workshop job or manufacture job, but which are not
incurred directly and solely in connection therewith and thus cannot be taken directly
into such detailed accounts of it as are incorporated in the regular accounts of the
expenditure of the Department.
11) Direct and Indirect Receipts.—"Direct Receipts" are those items of revenue
receipts which are realised in connection with a work of project either by officers of
the Public Works Department or other departments and are brought to account
directly as appertaining to the work or project. "Indirect Receipts” are those receipts
which pertain, or are incidental, to a scheme or work, but cannot be taken directly
into such detailed accounts pf it as are incorporated in the regular accounts of the
receipts of the Department.
12) Division and Divisional Office.—These terms are used to denote respectively the
executive charge held by a Divisional Officer [clause (13) below] and the head office
of such a charge. Thus, the office of an independent executive sub-division is a divi-
sional office for the purposes of this volume, as also that of the Superintendent of a
Workshop working independently of a Divisional Officer.
13) Divisional officer.—This term is applied to an executive officer of the Public Works
or Forest Department who is not subordinate to another executive or disbursing
officer of the Department, even though the executive charge held by him may not be
recognised as a “division " by the Government concerned. Thus, the officer in charge
 of an independent sub-division is also treated as a Divisional Officer for the
purposes of this volume.
Disbursing Officers of other departments, if they spend Public Works funds and are
required to render their accounts direct to the Accountant General, are also included in the
term Divisional Officer in this volume.
14) Final Payment means the last payment on a running account made to a contractor
on the completion or determination of his contract and in full settlement of the
account.
15) Government means the “Central Government" in respect of matters relating to
Central divisions and sub-divisions and “Provincial Government" in respect of those
relating to Provincial divisions and sub-divisions.
16) Imprest.—This term represents the standing advance of a fixed sum of money given
to an individual to enable him to make certain classes of disbursements which may
be entrusted to his charge by the Divisional Officer or the Sub-divisional Officer.
17) Intermediate Payment is a term applied to a disbursement of any kind on a running
account, not being the final payment. It includes an," Advance payment ", a
“Secured advance” and an "On account payment (other than the final payment on a
running account) ", or a combination of these.
18) Issue Rate.—This term denotes the cost per unit fixed, in respect of an article borne
on the Stocks of the Department, at a valuation for the purpose of the calculation of
the amount creditable to the sub-head concerned of the Stock account (i.e., the sub-
head under which the article is classified) by charge to the account or service
concerned, when any quantity of that article is issued from Stock. This does not take
into account the storage charges mentioned in clause (33).
19) Labour.—When a separate materials account is kept for one or more sub-heads of
an estimate and the term “Labour " is used in connection with such an account, it
denotes all charges pertaining to each of those subheads, other than (1) the cost of
materials issued direct and (2) carriage and incidental charges in connection with the
materials.
20) Liabilities.—When used in respect of accounts of works, this term includes all
anticipated charges which are adjustable as final charges, but have not been paid,
regardless of whether or not they have fallen due for payment, or, having fallen due,
have or have not been placed to the credit of the persons concerned in a suspense
head subordinate to the accounts of the work concerned.
21) Local Loan Works.—This expression indicates works executed by the Public Works
Department on behalf of a Pakistan State, Municipality, Port Trust, or other
corporation, when the cost of the works is to form part of a loan given to it by
Government for the purpose.
22) Lump Sum Contract is a contract for a complete work which a contractor agrees to
execute with all its contingencies for a fixed sum subject to such conditions as the
Government may lay down.
23) On Account Payment or Payment on Account means a payment made on a running
'account to a contractor in respect of work done or supplies made by him and duly
measured. Such a payment may or may not be for the full value of work or supplies:
if it is an intermediate payment, it is subject to the final settlement of the running
account on the completion of the contract for the work or supplies.
24) Operation.—Used in respect of the accounts of manufacture and workshop
transactions, this term indicates the charges incurred on the manufacture operations
connected with specific jobs.
25) Outturn.—Used in respect of the accounts of manufacture and Workshop
transactions, this term denotes the value of the finished products (or of the work
done, in cases in which the articles brought are. not supplied departmentally) of
manufacture operations connected with specific jobs.
26) Progress means the up-to-date quantities of work done or supplies made.
27) Quantity.—In the accounts of work 'this expression is used to describe the extent of
work done, supplies made or services performed, when these can be measured,
weighed or counted.
28) Rate.—In estimates of cost, contracts, contractors' bills and vouchers generally rate
means the consideration allowed for each unit of work, supply or other service.
29) Rate of Cost and Inclusive Rate of Cost.—Rate of Cost means generally the total
cost of a work or supply divided by its quantity. In the accounts it represents the
recorded cost per unit, as arrived at by dividing the up-to-date final charge on a sub-
head, by the up-to-date progress thereof. Inclusive Rate of Cost means the rate of
cost of the entire work relating to a sub-head, including the cost of materials if
recorded separately in the accounts.
30) Recoverable Payment means a payment to or on behalf of a contractor which does
not represent value creditable or payable to him for work done or supplies made by
him, and has therefore to be made good to Government by an equivalent cash
recovery or short payment of dues.
31) Running Account is a term applied to the account with a contractor when payment
for work or supplies is made to him at convenient intervals subject to final settlement
of the account on the completion of determination of his contract.
32) Secured Advance is a term applied specifically to an advance made, on the
security of materials brought to site of work, to a contractor whose contract is for the
completed items of work. This advance is however not permissible on the security of
materials which are only partially used up in the works such as Form Work,
Centering and Shuttering, ladders, tools, etc.
33) Storage Rate and Storage- Charges.—These expressions denote, respectively,
the percentage rate fixed for, and charges levied on, all issues of' stock to cover
such actual expenditure as is incurred after the acquisition of the stores, on work-
charged establishment1 Employed, on handling' and keeping initial accounts, the
custody of stock and the maintenance of the store go down or yards, etc.
34) Sub-divisional Officer.—This designation is applied primarily to an official, whether
a gazetted officer or not, who holds the charge of a recognised sub-division in
subordination to a Divisional Officer, but when the immediate executive charge of
any works or stores has not been constituted into a regular sub-divisional charge,
but is held by the Divisional Officer himself, the latter is also treated as the Sub-
divisional Officer in respect of such charge. When a Divisional Officer" holds the
immediate charge of a recognised sub-division in addition to his own duties .as the
executive head of the division, he is treated as the Sub-divisional Officer in respect
of the charge of the sub-division.
35) Sub-head.—In the accounts of works and in working estimates, this term is used to
 describe the sub-divisions into which the total cost of a work (or of its sub-works if it
is a large work) is divided for purposes of financial control and statistical con-
venience. The several types of work that have to be executed in the course of
construction or maintenance of a work or sub-work, e.g., excavation, brick-work,
concrete, woodwork, etc., are treated usually as the sub-heads of it.
36) Sub-work.—In the case of a large work consisting of several buildings or smaller
works, or groups thereof, the term sub-work is .often applied to a distinct unit of the
work if that unit is sufficiently large or important to be kept distinct for the purposes of
accounts, for example, the outer wall, the solitary ceils, the cook-houses, the jailor's
quarters, etc., in the case of a large central jail. In the case of Irrigation, Navigation,
embankment, Drainage and Water Storage projects, the Head Works, Main Line,
each branch of a canal, each group of distributaries relating to each branch
separately, the drainage and protective works, the Water-Course Scheme, and
Special Tools and Plant, all form separate sub-works.
37) Supervision charges.—This term in relation to stores, is applied ordinarily to the
charges which are levied, in addition to book value and storage charges, in respect
of stock materials sold or transferred, and are intended to cover such items of the
expenditure incurred on the stores as do not enter their books value and are not
included in the storage charges [see clause (33) .J
38) Suspense Accounts.—This term is applied primarily to certain heads of accounts,
falling under the minor head " Suspense" of a major head of expenditure, which are
reserved for the temporary passage of such transactions as must be taken at once
to the account of the sanction or grant concerned, but cannot be cleared finally
either because the relevant payment, recovery or adjustment is awaited, or because
it is necessary to keep an effective watch over the values of any stock materials,
until their final disposal. The charges under a suspense account are taken in
enhancement of the charges under the major head of expenditure concerned, and
the receipts in reduction thereof. For suspense accounts within the accounts of
works, see Article 136.
39) Takavi Works.—This term denotes works of construction or maintenance relating to
water-courses .or any other works, expenditure on which is treated by Government
as a (takavi, advance (i.e. and advance to cultivators) recoverable from the party or
parties concerned.
40) Value.—This term used in connection with the sale of stock materials (vide Article
55) or their issue to work (vide Articles 127 and 128) includes storage charges.
41) Work.—The term "work" when by itself, is used in a comprehensive sense and
applies not only to works of construction or repair, but also to other individual objects
of expenditure connected with the supply, repair and carriage of tools and plant, the
supply or manufacture of other stores, or the operations of a Workshop.
42) Works Expenditure and Works Outlay.—These terms are used to indicate
respectively the expenditure, and the capital charges, on the special services
connected with the construction, repair and maintenance of works. The charges
falling1 under these categories may be net when, under rule, any receipts are taken
in reduction of the charges, but they do not include the cost of the general services,
Tools and Plant and Establishment, or any charges not taken to final heads of
account but kept under one of the suspense accounts.
43) Financial Year.—The financial year which hithertofore was from April to March has
 been changed with effect from 1-7-1959 as from July to June. The Financial Year
1958-59, However, ran for 15 months, i.e., from April, 1958, to June, 1959.
44) Accountant General.—This term wherever used in this Code in the case of Public
Works Accounts and Forms should be held to include the Director of Audit and
Accounts, Works, West Pakistan, Lahore.
 PART II.—PUBLIC WORKS ACCOUNTS
CHAPTER II.—CLASSIFICATION OF PUBLIC WORKS RECEIPTS AND EXPENDITURE
A.—GENERAL
10) The major and minor heads prescribed for the classification of Public Works receipts
and expenditure are set out in Appendix 2 to Volume I. Subject to any specific
directions contained in this Code, the sub-heads, detailed heads or units of grants
and appropriations will be determined by Government according to local
requirements in consultation with the Accountant General.
Note 1.—For departmental purposes, Public Works Officers usually
divide a detailed head into a number of "service heads" and the latter
into a number of "departmental heads'' but, for purposes of account the
single term "detailed head" should be used for all divisions subordinate
to a minor head. .
Note 2.—In the case of Irrigation Navigation, embarkment Drainage and
Water Storage Works, the sub-divisions into which the minor head
"Works" is divided for departmental purposes are called " sub-works"
and the further sub-divisions of the latter, detailed heads. *
11) In the case of Irrigation and other works for which separate capital and revenue
accounts are kept, the allocation of expenditure between capital and revenue should
be determined in accordance with such principles and methods as may be
prescribed by Government in consultation with the Accountant General.
12) A-transaction of receipt or expenditure should be classified under the final or the
debt or remittance head to which it pertains, if that be known, but if the exact head
cannot be ascertained at once, the transaction should be classified temporarily
under " Public Works Deposits" if a receipt, or under " Miscellaneous P. W.
Advances ", if a charge
13) Heads 17, 18 (1) and 19 are purely transfer heads normally operated upon by the
Accountant General in which the executive officers of the department are not directly
interested. At the discretion of the Government executive officers may operate upon
the transfer head " 19 " monthly, provided that the expenditure recorded there under,
at the end 01 the year, is combined with the expenditure brought to account directly
under the head " 68"' to show the total Capital expenditure relating to each canal and
arrangements satisfactory to the Accountant General are made for this purpose.
When this procedure is adopted, the expenditure should be accounted for,
separately for each irrigation project, in the same detail as regards minor and
detailed heads as are prescribed for the major head “68 ".
Note.—A similar method of account! g may be adopted at the
discretion of Government with regard to the transfer head 18 (1)
where this head is used.
B.—TRANSACTIONS WITH OTHER GOVERNMENTS AND DEPARTMENTS
14) The general directions under which one department of the public service may raise
debits against another department under the same Government or any department
under another Government for services14. The general directions under which one
department of the public
15) In Provincial Divisions, all transactions originating on behalf of. the Central
 Government should be classified initially under the appropriate central head of
account but in the compiled accounts they should be collected together under the
head "Adjusting Account between the Central and Provincial Governments"..
Transactions originating in Provincial Divisions on behalf of other Provincial
Governments and those originating in Central Divisions on behalf of all Provincial
Governments, should be classified both initially and finally under the heads-“inter-
Provincial Suspense Account—Government of-------------- and "Adjusting Account
between Central and Provincial Governments, Government of
———————————" respectively. The requisite adjustment against the
balances of the Government concerned will be made by the Accountant General
himself through the Central Accounts Section of the State Bank. In Central Divisions
such central transactions as are adjustable in another accounting circle should be
classified under the Exchange Account head concerned (vide Appendix 2 to Volume
I)
Note—The Exchange Account between Railways and other Central
Provincial Government departments having been abolished with effect
from 1st of July, 1960; no book adjustment for works done, supplies
made or services rendered to or on behalf of Railways is permissible
with' effect from the same date and all inter-departmental transactions
with Railways are to be settled by cheque or at the State Bank of
Pakistan through the Accounts officer Concerned as the case may be
according to the prescribed procedure detailed in Annexure 'A' to this
code.
16) All other remittance transactions, whether originating in the division or in another
division or department of another Government, should be accounted for under the
heads "Transfers between Public Works Officers" or "Public Works Remittances" as
the case may be (vide footnotes 399 to 402 in Appendix 2 to Volume I) unless the
Accountant-General directs otherwise.
Note.—Transactions on account of cheques drawn on, or remittances
made to, treasuries, should be treated as originating at "treasuries".
17) In the case of works done as a standing arrangement for other departments when
the cost is debitable to those departments, the prescribed classification applicable to
the connected transactions will be intimated by +he Accountant General to the
Divisional Officers concerned.
C. — INTER- DIVISIONAL TRANSFERS
18) Service rendered or articles supplied by one division to another under the same
Government will not be charged for except in the following cases :—
i. Stores—if they are issued from a Stock or Material Account or if their transfer
affects a work for which a separate capital account is kept;
ii. Other Services—if they affect the accounts of (a) any work for which a separate
capital account is kept, (b) a work in progress, or (c) Suspense or Deposits.
19) When the cost of a service undertaken on behalf of another division of the same
Government is debitable to that division, the connected receipts and charges should
be classified under the head “Transfers between Public Works Officers " and passed
on for adjustment finally in the accounts of the latter division.
 D.—REVENUE RECEIPTS
20) Public Works revenue should be brought to account in accordance with the
classification prescribed by the Comptroller and Auditor General, vide Article 10.
Distinction should be made between receipts which are finally creditable to
Government as revenue of the department and transactions which represent merely
such cash or other value received as has either to be repaid eventually or to be
utilised to meet, the cost of some service to be rendered or already rendered or to
be taken in reduction of expenditure previously incurred. Receipts of the latter class-
should be credited to the debt, deposit—or expenditure head concerned.
Note 1.—Should Government deem any source of revenue not
specifically mentioned in the minor heads provided, to be of sufficient
importance to justify the keeping of a separate account of it, a detailed
head for the purpose may be opened under the minor head
"Miscellaneous".
21) Refunds of revenue actually collected and brought to account under " XXXIX—Civil
Works " or" Irrigation heads " when made in cash, should be accounted for under the
minor head " Deduct Refunds " of the Revenue major head concerned. All other
refunds of revenue, such as refunds of rents adjusted by short assessment or short
realisation in a subsequent month and repayments of receipts and recoveries on
capital account, should be taken as reduction of revenue receipts or as “Receipts
and Recoveries on Capital Account", as the case may be, under the heads
concerned.
E.—WORKS EXPENDITURE.
I.—Original Works or Repairs
22) Subject to any general or special orders issued by Government in this behalf in
consultation with the Accountant General, the following. principles should be
observed in classifying the expenditure between " Original Works " and " Repairs
":—
1. Original Works should comprise all new construction, whether of
entirely new works or of additions and alterations to existing works, except as
hereinafter provided, also all repairs to newly purchased or previously abandoned
buildings required for bringing them into use.
2. Repairs should include primarily operations undertaken to-maintain in
proper condition buildings and works in ordinary use and also new works in
circumstances indicated in clause (3).
3. Where a portion of an existing structure or other work, not being a
road, road surface, road bridge, causeway, embankment, ferry approach, protective
or training work in connection with a road, is to be replaced or remodelled (whether
or not the change involves any dismantlement) and the cost of the change
represents a genuine increase in the value of the property, the work of replacement
or remodelling as the case may be, may be classed as " original works ", the cost
(which should be estimated if not known) of the portion replaced or remodelled being
credited to the estimate for " original work " and debited to "repairs". In all other
cases the whole cost of the new works should be debited to “repairs ".
4. When an existing portion of road, road bridge, causeway,
embankment, ferry approach, protective or training work in connection with a road is
 to be replaced or remodelled (whether or not the change involves any
dismantlement) and the change represents genuine increase in the value of the
property, the whole cost of replacement or remodelling, as the case may be, should
be classified as "new work" and the cost or value of the portion replaced or
remodelled should not be debited to "repairs".
5. In addition to all repairs and renewals in material similar to that pre-
existing, the following items of road work should be classed as " repairs " :—
i. ordinary repairs and maintenance including surface painting and the necessary
addition of stone chips, gravel or sand, but not including asphaltic concrete, premix
asphalt macadam, bitumen grout, bitumen semi-grout, mix-in-place, cement
concrete, or cement macadam;
ii. special repairs and periodical renewals ; and
iii. petty and miscellaneous items of work in any material which are classed ordinarily
as " new work ", "provided that the works in question do not in the opinion of the
competent authority form part of any comprehensive scheme or project covered by a
works estimate.
II.—Civil Works.
23) The general principles to be followed in the classification of Civil Works expenditure
are laid down in Article 33 of Volume I.
24) In Provincial Public Works Divisions, transactions relating to Central Civil Works,
which are to be accounted for finally in the books of the Accountant General to
whom the divisions render accounts, should be classified under the central final
heads concerned, those relating to other works of the Central Government, under
the remittance head concerned. For purposes of adjustment against the balance of
the Central Government, the amounts involved should be included in the account of
the head "Adjusting Account between Central and Provincial Governments " vide
Article 15.
III.—Irrigation, Navigation, Embankment and Drainage Works.
25) All works of Irrigation, Navigation, Embankment, Drainage and Water Storage
should be classified primarily into the following two sections:—
A) Irrigation Works.—This section should include Water
Storage Works also.
B) Navigation, Embankment and Drainage Works.—
This section, should include receipts and charges relating to waterways, navigable
canals, embankments and other agricultural and drainage works undertaken
primarily not for irrigation purposes but for the general improvement of the country or
for general administrative purposes.
26) Works for either of the two classes mentioned above, should be classified further
into (1) Productive and (2) Unproductive in accordance with such general principles
as may be determined by Government in consultation with the Accountant General.
Note.—When under the rules of Government a work is transferred from
the productive to the unproductive category, or vice versa, no
adjustment need be made in the general account in respect of past
transactions but the necessary transfers may be made in the profarma
accounts of the work.
27) Works expenditure which under prescribed rules of allocation is debitable to the
Capital account should be classified under the minor head " Works " of the major
head " 19 or 68 " as the case may be. That which is debitable to the Revenue
account should fall under the minor head " Extensions and Improvements " or "
Maintenance and Repairs " of the division " Working Expenses " of the major head "
XVII" according as the expenditure pertains to the category of " Original Works " or "
Repairs ; " vide Article 22.
28) The expenditure on a work or project which is classed as Productive by orders of
Government should be recorded in two sections separately for capital and revenue
charges. For Unproductive works also, the arrangement should he similar where it is
desirable or possible to maintain accounts on a quasi-commercial basis. When,
however, a work of this class is too small to justify the maintenance of a separate
account on such a basis, all expenditure upon it should be treated as a revenue
charge, the work being classified as one for which no capital accounts are kept. In
the category of Unproductive Works should also fall "Miscellaneous Expenditure",
which is expenditure upon the preliminary survey of new project and also the cost of
famine surveys required for the preparation of famine programme.
29) Each of the three minor heads mentioned in Article 27 should be divided ordinarily
into the following sub-divisions :—
1. Head Works.
2. Main Canal and Branches.
3. Distributaries.
4. Drainage and Protective Works.
5. Water-courses (for "Works" only).
6. Special Tools and Plant (for "Works" only).
7. Losses on Stock.
Under the minor head "Maintenance and Repairs" an eighth head "Compensation",
may be opened. The detailed heads subordinate, to these heads will be such as may be
prescribed by Government after consultation with the Accountant General.
30) All works expenditure relating to Main Canal and Branches may be divided into (1)
Main line of a canal, and (2) each of its branches separately: that relating to
distributaries will also be grouped for the distributaries belonging to the main line of
the canal and to each of its branches separately.
IV.—Non-Government Works-
31) Non-Government Works should for purposes of classification be divided into three
broad classes :—
i. Deposit Works,
ii. Local Loan Works and
iii. Takavi Works.
32) Expenditure incurred on Deposit Works, should be debited against the amount
advanced by the party concerned to the extent of that amount. Any excess over
that amount and also any expenditure on a deposit work which has been
authorised by competent authority in anticipation of receipt of money should be
 classified under "Miscellaneous P. W. Advances” pending recovery. Expenditure
incurred on District, Municipal, Cantonment and Port Trust Fund Works may, if
authorised by Government, be debited to the head "Deposits of Local Funds........" in
cases where the balances of the fund form part of the Public Account of the
Government concerned.
33) Expenditure on a Local Loan Work including the portion of expenditure on a joint
work, which is incurred against a sanctioned loan under orders of competent
authority, should be classified under the head "Q.—Loans and Advances by the
Central Government" or "R.— Loans and Advances by Provincial Government" as
the case may be.
34) The transactions relating to Takavi Works should be classified under the head
“Takavi Works Advances ", the full name of which is "P.—Deposits and Advances
not bearing interest—Advances Repayable —Civil Advances—Advances of the
Public Works Department". If the amount of the expenditure incurred by the Public
Works Department is not recovered in cash by that Department but passed on to the
Civil Department to effect the necessary recovery, the amounts may, on the
authority of the acceptance of that Department, be credited to the Takavi Works
Advances by debit to the minor head "Advances to Cultivators " under the " Q.—
Loans and Advances by the Central Government" or " R.—Loans and Advances by
Provincial Governments ", as the case may be.
V.—Famine Relief Works
35) The directions regulating classification of expenditure of public works undertaken for
the purpose of famine relief are given in footnotes (271) to (273) of Appendix 2 to
Volume I.
VI.—Road Development Works
36) The expenditure on works or portion of works, the cost of which _is met from Central
Road Fund, should be classified in accordance with the directions contained in
footnote (334) of Appendix 2 to Volume I.
F.—EXPEN DITURE ON STORES
37)
a) As general rule the cost of the acquisition of stores should be debited to the final
head of account concerned or the particular work for which they are required if either
of these can be determined at once. Otherwise, it should be kept in a suspense
account pending clearance as the materials are issued actually by debit to specific
heads of account or works.
b) In accordance with this general rule the cost of the supply of all stores required as
tools and plant for the general use of the division should be debited at once to the
minor head " Tools and Plant" subordinate to the major head under which such
charges of the division are classified, and special items of tools and plant, which are
required not for general purposes but for a specific work, should be debited to that
work. The question whether a particular item of supply should be treated as ordinary
tools and plant or special tools and plant should be decided by Government.
c) Similarly, all road metal required for the maintenance of a road or section of a road
should be debited at once to the minor head " Repairs (Communications) " under the
major head concerned against the estimate sanctioned for the collection of it, and
when road metal is required specially for use in the construction of a road or other
 work, its cost should be debited to the estimate for such construction.”
d) In the case of other materials when the purchases are made for the requirements of
works generally, the cost should be accounted for under the suspense head "Stock".
Materials purchased specially for a work should, however, be debited to that work.
G.—ESTABLISHMENTS AND TOOLS AND PLANT CHARGES
38) Charges on account of general services, like Establishment and Tools arid Plant,
should be classified in the accounts under the appropriate sub-head under the minor
heads "Establishment1" and "Tools and Plant", as the case may be, of the major
head under which the division is classified for the purpose and, save as provided
Hereafter, no attempt should be made ordinarily to include in the cost of an
individual work or an other major head of expenditure any portion of expenditure on
account of those services. See also Article 118.
39) As an exception to the foregoing rule, the under-mentioned special establishments
should be debited as indicated below:—
i. purely revenue establishment (Deputy Collectors, Zilladars, Amins, etc.), employed
entirely on the management of Irrigation, Navigation, or Drainage Works, and on the
assessment, etc., of connected revenue, to the sub-division "Working Expenses" of
the major head "XVII.—Irrigation, Navigation, Embankment and Drainage Works for
which Capital Accounts are kept" or to the major head " 18.—Other Revenue
Expenditure financed from Ordinary Revenues", as the case may be:
Note.—If in any division of a circle of superintendence, the charges of
this special establishment cannot be allotted accurately to either of
these two heads, the entire revenue establishment of the circle should
be treated as "Joint revenue establishment—XVII and 18", though it will
be classified in the first instance, in accordance with general rule in
Ankle 38.
ii. establishment employed on large irrigation surveys for new projects, to the surveys
concerned under the head " 18.—Other Revenue Expenditure financed from
Ordinary Revenues—Miscellaneous Expenditure ";
iii. establishment employed on famine relief works; to the head «54-A—Famine Relief";"
iv. establishment employed in workshops of a quasi-commercial character, to the
workshop concerned under the major head under which its maintenance charges
may be classified.
40) Subject to such general or special orders issued by Government in this behalf, pay
and allowances of such temporary establishment as is employed upon the actual
execution, as distinct from the general supervision, of a specific work or upon the
subordinate supervision of departmental labour, stores, and machinery In connection
with such a work may be debited to the account of that work.
41) The cost of special tools and plant, i.e., tools, plant, machinery, etc., obtained to
meet the special requirements of a particular work or project and of a nature not
usually to be found in the general stores of the province or Administration, should be
treated as a direct charge to that work or project; wide Article 37.
42) When the charges on account of Establishment and Tools and Plant of a division are
met out of a single major head in the first instance a share of such charges may be
debited, where necessary to other major heads or accounts concerned in
 accordance with such methods as may be prescribed by Government in consultation
with the Accountant General, Similarly, the cost of special tools and plant (such as
dredgers, etc.), debited to a -single head in the accounts may be distributed over the
several sub-heads of works, in accordance with such methods as the Government
may determine in consultation with the Accountant General.
H.—G RANTS-I N-AI D.
43) The general directions for the classification in the accounts of transactions relating to
contributions by the Central or Provincial Government to Local Funds and Public
Bodies and vice versa, are given in Article 34 of Volume I.
44) In the Public Works accounts, contributions made to local bodies whether in cash or
in the shape of work done by the Public Works, Department on their behalf, should
be debited to the minor head " Grants-in-Aid" under the major head " 50.—Civil
Works" or "18. — Other Revenue Expenditure" according as the contribution is
made by the Civil Works or Irrigation Branch of the Public Works Department.
45) When the Public Works Department entrusts to the agency of a district council or
other local body, the maintenance of Government buildings or roads without
transferring the property to the local body, the payment made to it on. this account
should be debited to the estimate of the maintenance of the work and not classified
as " Grants-in-Aid ".
46) When work already constructed or land already purchased are transferred, free of
charge, to local bodies, no re-adjustment of the accounts of cost should be made
unless Government otherwise directs.
Note.—This direction shall not apply to Irrigation, Navigation,
Embankment and Drainage Works for which capital accounts are kept.
I.—SUSPENSE TRANSACTIONS
I.—General
47) Suspense transactions should be classified under the minor head “Suspense" of the
major head of expenditure concerned, unless they are required to be taken to the
account of works, vide Article 136. The sub-divisions into which this minor head
should be divided and the nature of transactions to be classified under each, are
described below.
II.—Purchases.
48) When materials are received from a supplier or from another division or department,
their value should be credited to Purchases :—
i. immediately on their receipt, if they have been received for a specific work, so that,
per contra, the cost may be included at once in the accounts of the work -and those
accounts, as well as the connected subsidiary accounts, may take cognizance of the
receipt of materials at the earliest opportunity (see Articles 127 and 128) ;
ii. on closing the accounts of the month, if they have been received for stock and
payment has not been made for them during the month, so as to secure agreement
between the quantity and value accounts.
49) When the actual value of the materials is not known, an estimated figure should be
adopted, any difference being adjusted, as soon as known, by a plus or a minus
credit to Purchases, as the case may be.
50) When the price of the materials is paid or adjusted by transfer, the payment should
be debited to Purchases, and the outstanding credit thus cleared.
Note.—If the amount admitted in payment exceeds the amount credited
to Purchases, the difference should be debited direct to Stock or to the
work concerned.
Ill—Stock,
(a) General.
51) To the account head “Stock " should be debited all expenditure connected with the
acquisition of stock materials and with all manufacture operations and the
expenditure incurred on storage. To it should be credited the value of materials
issued to works, sold, transferred, or otherwise disposed of, and the balance of the
account will represent the book value of the materials in Stock plus the -unadjusted
charges, etc., connected with manufacture plus the unjusted expenditure on storage.
(b) Manufacture.
52) The manufacture transactions (detailed in Section 6 of Chapter III) should be
classified in accounts as follows :—
a) Operation" charges should be shown as receipts of Stock under the sub-head
“Manufacture", charges representing value of Stock materials issued to manufacture
being treated simultaneously as issues of Stock under the subheads concerned.
b) All out-turn should first be brought formally on the Stock account, by credit of its
value to " Manufacture", and the simultaneous exhibition of the articles as receipts of
Stock under the sub-heads concerned.
(c) Land and Kilns.
53) "When land is acquired for extracting road metal primarily intended for :—
i. the maintenance of an existing road, or
ii. the construction of a new road or the raising in class of an existing road, the
following principles of classification should be followed in adjusting the charges
connected with the land and quarries :—
a) When the charges do not exceed Rs. 1,000, or such other limit as may be
prescribed by Government i(n consultation with the Accountant General, the amount
should be debited direct to " Repairs " or to " Original Works ", according as the
quarry is intended to serve the purposes specified in clause
b) When the charges exceed Rs. 1,000, or such other limit as may be
prescribed by Government in consultation with the Accountant General, and the road
metal is required for the maintenance of an existing road or roads for a series of
years, the total initial outlay should be debited to the sub head " Land, Kilns, etc.",
of the Stock Account, and this sub head should be relieved gradually, by debit to the
collection estimates of each year, in the manner prescribed in Article 158 for similar
charges connected with manufacture operations.
c) When the charges exceed Rs. 1,000, or such other limit as may be prescribed
by Government in consultation with the Accountant General, and the road metal is
required for the purpose specified in clause (ii) above, a proper portion of the cost
should be debited direct to the original work concerned. Any balance should be
debited to the sub-head " Land and Kilns, etc.," of the Stock Account, and this sub-
 head should be cleared eventually by debit to “Repairs “in the manner prescribed in
Article 158 (b).
IV.—Miscellaneous P. W. Advances.
54) Transaction recorded under the head "Miscellaneous P W. Advances " should be
divided into the following classes : —
1. Sales on credit.
2. Expenditure incurred on Deposit Works in excess of deposits
received or in anticipation of receipt of money (Article 32).
3. Losses, retrenchments, errors, etc.
4. Other items.
Note. --- No charges should be debited to (his head on the ground of
absence or insufficiency of Mind ion or appropriation except as
provided in item (2).
55) When stores of any kind are sold on credit, their value (plus if recoverable, the
Supervision charges) should be debited. -.0 Miscellaneous P. W. Advances under
the sub-head "Sales on credit", so that (1) the accounts of Stock or works from
which the materials are issued may be kept correctly, and (2) the recovery of the
value from the local body or individual concerned may be watched through the
regular accounts.
56) Under the heading "Losses, retrenchment, errors, etc.", should, appear the
following : —
a) deficiencies in cash or stock,
b) actual losses of cash or stock,
c) errors in accounts awaiting adjustment, and
d) retrenchments and losses of other kinds recoverable from. Government
servants
57) The head "Other items" should be used for all debits, the allocation of which is not
known or which cannot be adjusted until recovery or settlement is effected or write-
off ordered. The following are cited as examples :—(1) debits, the classification of
which cannot be determined at once, (2) recoverable debits not pertaining to the
accounts of a work, and (3) recoverable outstandings pertaining to works, the
accounts of which are closed.
Note.—The share of municipal taxes paid by Government on behalf of
tenants of Government buildings should be debited to this head
pending recovery.
V.—London Stores
58) The head “London Stores “is the suspense head through which should be passed all
transactions connected with stores obtained through the High Commissioner for
Pakistan, London. The objects of this account are (i) that the stores received from
England may be brought on the accounts of Stock or works immediately on their
receipt without waiting for the advice of the payments made in England by the High
Commissioner, (ii) that when the advice precedes the stores the receipt of the latter
may be watched, and (iii) that in all cases agreement may be secured between the
 charge to Stock or works, and the payments made in England.
59) When the stores arrive, to the head "London Stores" should be credited, and to the
accounts of the works concerned or Stock should be debited, the cost of the
quantities actually received, the amount being determined by the conversion of the
invoiced sterling value into rupees at the average rate of exchange (which will be
communicated by the Accountant General) for the month in which the payment was
made in England.
Note.—If the month of payment is not known, the average rate of
exchange for the month in which the stores were despatched from
England should be adopted provisionally, subject to adjustment on
receipt of the advice of payment.
60) When the debit for the payments made in England, which will be calculated in
rupees at the average rate -of exchange for the month of 'payments, is received from
the Accountant General, the head " London Stores " should be debited and the
minor head " Public Works Remittances " credited.
61) Charges in Pakistan (e.g., balance of sea-freight and carriage and incidental
charges) should be debited direct to Stock or works concerned unless incurred prior
to the arrival of the stores in the division, in which case they should be debited to j'
London Stores " and on receipt of the stores the charge should be transferred to the
relevant accounts of works or Stock, when the adjustment of cost is made as laid
down in Article 59.
VI.—Workshop Suspense.
62) Save as provided in Articles 63 and 64 below, direct outlay on the jobs executed in a
workshop should be passed through the suspense head “Workshop Suspense ". On
the completion of a job, all outstanding charges on it should be debited, as soon as
possible, to the head exonerated; but in cases where this cannot be done, as in the
case °f expenditure incurred in excess of the deposit received, the unadjusted
amount should be transferred to the head " Miscellaneous P. W. Advances " pending
settlement.
Note.—Incidental charges connected with the stock of materials should
be dealt with under Article 64.
J.—WORKSHOP TRANSACTIONS
63) Receipt and expenditure transactions in connection with workshops should be
classified as follows : —
a) where capital accounts are kept of a workshop intended mainly for the needs
of the Irrigation Branch (i.e., if the workshop 'is to be regarded as being on a quasi-
commercial basis), the capital expenditure should be classified under the relevant
division and sub-division of the major head " 68" receipts representing recoveries of
capital expenditure should be taken in reduction of such expenditure, while revenue
receipts and working expenses should be classified under the minor heads opened
under the corresponding division and sub-division of the major head "XVII" divided
so as to meet the requirements of the pro forma accounts of the shop ;
Note.—The procedure described above will apply mutatis mutandis to
the Iran sections of a workshop established on a quasi-commercial
basis in connection with any other system or project for which regular
capital accounts are kepi.
 b) where capital accounts are kept of a workshop intended mainly for the needs
of the Civil Works Branch, all expenditure incurred upon it, whether of the nature of
capital or of working expenses, should be classified under the major head “50" :
recoveries of capita! expenditure should be taken in reduction of such expenditure ;
revenue receipts should be booked under the minor head, opened under the major
head " XXXIX", entitled '* (Receipts from Workshops", divided so as to meet the
requirements of the pro forma accounts of the shop ; and
c) where no capital accounts are kept of a workshop, for which ever branch
intended, all expenditure should be classified under the major head " 18 " or " 50 ";
as the case may be,, and all receipts whether " recoveries of expenditure " or "
revenue receipts", under the minor head " Miscellaneous" of the corresponding
revenue head " XVIII " or XXXIX".
64) All Capital charges on buildings, plant and machinery and stock materials, and all
Revenue charges incurred on their maintenance and on the upkeep of the
necessary general establishment, should be classified, as ordinary Public Works
transactions under the major head concerned, in accordance with the preceding
Article and under the general directions in this Code. These are charges which
neither pertain to any individual job executed in the shop, nor are capable of direct
apportionment amongst all the jobs, and their distribution over individual jobs should
be made in accordance with the rule in Article 177.
K.—RECOVERIES OF EXPENDITURE
65) The general directions to regulate the exhibition of recoveries of expenditure are
given in Chapter 5 of Volume I. The following Articles indicate their application to
Public Works transactions.
66) Subject to the provisions of Article 75 of Volume I all recoveries of expenditure
appearing in the accounts of Public Works offices should be treated as revenue
receipts and not as minus expenditure.
Recoveries in respect of over-payments made during the current year however,
should be adjusted ordinarily by deduction from the current year's charge under the
detailed head previously over-charged.
67) Receipts and recoveries on Capital account, in so far as they represent recoveries of
expenditure previously debited to a capital major head, should be taken in reduction
of expenditure under the major head concerned. For convenience of accounting they
should be treated as receipts in the first instance and classified as” Receipts and
.recoveries on Capital", the necessary transfer at the end of the month being made
to the capital major head of expenditure in a lump sum.
68) Recoveries under stock end other suspense accounts] and recoveries of
expenditure upon works in progress should be treated as reduction of gross
expenditure. The recoveries in the latter case should comprise sale proceeds of
surplus materials and plant acquired specially for any work or of materials received
from dismantled structures, irrespective of whether the estimates for the works make
allowance for such recoveries or not.
69) Recoveries on account of establishment and tools and plant charges should be
treated as follow:—
i. Recoveries of establishment charges at percentage rates — These recoveries,
in so far as they are effected from outside bodies and from other departments of the
 same Government, should be adjusted by deduction from expenditure under the
minor head "Establishment ". Recoveries for works carried out by one Government
on behalf of another, however, should be treated as revenue receipts unless the
recoveries relate to expenditure previously debited to a capital head in which case
the credits should be adjusted in reduction of expenditure of the capital major head
concerned; provided that if the works are carried out as a standing arrangement the
recoveries may be adjusted as reduction of expenditure.
ii. Recoveries of tools and plant charges at percentage rates. — Recoveries from
other Departments of the same Government should be adjusted as reduction of
expenditure under "the minor head “Tools and Plant". In the same way recoveries
relating to expenditure previously debited to a capital head of account should also be
treated as reduction of expenditure. All other recoveries should be treated as
revenue receipts under the major head concerned provided that if the recoveries
relate to works carried out by one Government on behalf of another as a standing
arrangement, those recoveries may be adjusted as reduction of expenditure.
iii. Pro rata share of the charges for establishment and tools and plant.—The pro
rata shares calculated at the end of the year should be treated as reduction of
expenditure under the minor heads "Establishment" and "Tools and Plant",
respectively, of the major head to which the total charges were debited in the first
instance.
iv. Recoveries of charges for leave and pensions.—When the recoveries on account
of establishment charges include, as a distinct and separate factor, an element of
the charges for leave and pensions, the portion of the recoveries representing leave
should be treated as revenue receipts under the Public Works Major head
concerned. Recoveries of pensionary contributions should in the case of Civil Works
be credited to " XLIV—Receipts in aid of Superannuation ", while such recoveries in
the case of the Irrigation Department should be credited to the Irrigation Major heads
concerned, as receipts or recoveries of expenditure according as they relate to
Revenue or Capital Major heads. In cases, however, in which the rates for leave and
pension contributions are combined, the recoveries in the case of Civil Works should
be taken to "XLIV.—Receipts in aid of Superannuation", while such recoveries in the
Irrigation Department should be credited to the Irrigation Major heads concerned, as
revenue receipts or recoveries of expenditure according as they relate to Revenue
or Capital Major heads.
70) Recoveries of outlay on water-courses, other than those treated as Takavi works,
which are made by a general levy whether for a specified or indefinite period should
be treated as follows :—
a) When the actual recoveries are to
be set off against the outlay—as receipts on capital account of the project, if the
levy takes the form of a lump sum recovery of cost in one or more years. '
b) When the actual recoveries are not to be set off against the outlay—as revenue
receipts of the project, if the levy takes the form of an enhancement of revenue, the
exact classification being determined by the form in which the recoveries are made.
Note.—Recoveries of outlay on water-courses, where such recoveries
have to be set off against the outlay, may at the discretion of
Government be taken in reduction of expenditure under the sub-head
“Water-courses ".
71) The recoveries of expenditure which are finally creditable as revenue receipts should
be recorded under the minor head " Recoveries of expenditure" of the major head
XVII, XVIII or XXXIX as the case may be; while those which are adjustable in
reduction of expenditure under the Capital major head should appear under the
minor head Receipts and Recoveries on Capital account" of the capital major head
concerned.
Note.—Receipts on account of sale proceeds of land, building, special
tools and plant or other assets purchased or constructed at the cost of
a special project may at the discretion of Government be taken in
reduction of expenditure under the appropriate sub-head subordinate to
the capital major head concerned.
72) Recoveries on account of the cost of audit and accounts.—These recoveries when
they are made in connection with works done for Defence, Posts and Telegraphs
and other Departments of the Central Government should be treated as reduction of
expenditure under 26— Audit. In all ether cases, such recoveries should be adjusted
as receipts under the minor head " Fees for Government Audit" subordinate to the
major head " XLVI.—Miscellaneous ".
L.—DEPOSITS.
73) The following transactions should be classified under the head " Public Works
Deposits “:—
a) cash deposits of subordinates as security ;
b) cash deposits of contractors as security ;
c) deposits for work (other than Takavi Work) to be done ;
d) sums due to contractors on closed accounts ; and
e) miscellaneous deposits.
Note 1.—Deposits for Takavi works should be classified under the head
" P.— Deposits and Advances..........Advances of the Public Works
Department" vide Article 34.
Note 2.—The head " Miscellaneous Deposits" should also
accommodate, until clearance, all items of receipt, the classification of
which cannot be determined at once, or which represent errors in
accounting awaiting adjustment.
74) Percentage deductions for security deposit made from contractors' bills should be
credited to the head " Public Works Deposits— Cash deposits of contractors ".
Note.—As an exception to this rule when the security is exacted by
withholding from payment the required percentage of the value of work
actually measured and passed, the amount so withheld may appear in
the suspense account "Contractors—Other Transactions" of the work
concerned.
M.—MISCELLAN EOUS TRANSACTIONS
75) The expense attendant upon the necessary examination of the soil for the
foundation of works ordered by competent authority should be treated as outlay on
works and not as a contingent charge.
76) Municipal or other rates and taxes on public buildings, residential or non-residential,
when debitable to the Public Works Department vide Article 40 of Volume I, should
be treated as expenditure on repairs and debited to the maintenance estimates of
the buildings concerned.
77) Every payment made to a member of the work-charged establishment, whether on
account of his; wages or^ recoupment of actual travelling expenses, should be
debited to the work on which he is employed. See Article 40 also.
78) The following transactions recorded in the initial cash and .stock accounts, which are
counterbalanced either at once or after an interval by a similar transaction of the
reverse character, should be classified as indicated below, care being taken to see
that all such transactions are cancelled by each other in due course-:—
i. Cash from Treasury.—A cheque drawn to replenish the cash chest should be
debited to this head in the Cash Book, and per contra the amount of the cheque
should be entered at once, as cash received, under the same head, a cheque drawn
in favour of self being cash even though not cashed at once.
ii. Transfers within Division.—Remittances of cash and stock by one accounting
officer of the division to another, should be debited or credited to this head when the
remittance is actually made or received.
 CHAPTER III.—ACCOUNTS TO BE KEPT IN PUBLIC WORKS
OFFICES
SECTION I.—CASH ACCOUNTS
A.—GENERAL
79) The directions in this section -shall apply to cash transactions, other than those
relating to cash obtained on bills presented at treasuries. The payments on such bills will
be brought to account by the Accountant General himself from the data furnished to him
direct by treasury-officers.
B.—CASH BOOK
I.—Upkeep
80) An account of their cash transactions should be maintained in the Cash Book, Form
P. W. A. 1, by all Government servants authorised, as a regular arrangement, to receive
money on behalf of Government, as well as by those entrusted with disbursements out of
cash received by them in transfer from the divisional cash chest or obtained by cheques
drawn on the treasury.
80-A. Cheques of private individuals if accepted in payment of Government dues should be
treated as cash vide paragraph 9(4) and entered in the cash book in the ordinary
way just like other cash transactions. When they are sent to the Bank for
encashment they should be shown in the disbursement column as “Remittance into
Treasury". In order, however, to relieve the Cash Book of a large number of detailed
entries in cases in which the transactions of receipt of private cheques are frequent
and numerous, the cheques may be initially entered in a Register of cheques
received and adjust in Form No. P. W. A. 1-A and only the daily totals of receipts
and remittances entered in the Cash Book.
This register will also facilitate the watching of the clearance of the cheques.
Note.—As an exception to this rule, Government may authorise
Divisional Officers not to pass through the Cash Book earnest money
received from and returned to contractors on the same day the tenders
are opened, provided that the contractors concerned are required to
give a stamped receipt for the money in the Register of Tenders
maintained in the divisional office and that the Register is to that extent
treated as a subsidiary cash book and consequently as an accounts
form.
81) The Cash book should be treated as one of the most important accounts records of
the department; the detailed instructions given in the notes on Form P. W. A.-l, should be
observed strictly in practice by all concerned.
II.—Balanci ng.
82) The Cash Book should be balanced on the date prescribed for closing the cash
accounts of the month, but when the transactions are numerous, a weekly or daily balance
is recommended, and it is advisable that the cash be counted whenever a balance is strike
or at convenient intervals, as this affords an independent check on the accuracy of the
postings. The results of such intermediate counting may be recorded in the form of a note
(specifying the actual cash and also the outstanding, balances of imprests and temporary
advances) in the body of the Cash Book (column 8) so as not to interfere with the up-to-
 date totals; the actual balance of cash in the chest should be stated invariably in the note
both in words and figures. The details of the actual cash found at the monthly counting
should be recorded in Form P. W. A.-2 and a certificate of the reconciliation of the book
balance with the actual one, recorded below the closing entries of the month.
83) Whenever on the contents of the cash chest being counted, the balance as per Cash
Book is found to be incorrect, it should, unless the error can be detected and set right at
once, be rectified forthwith by making the necessary receipt or payment entry " To cash
found surplus in chest" under Public Work Deposits or " By cash found deficit in chest"
under Miscellaneous P. W. Advances, as the case may be.
III.—Rectification of Errors
84) An entry once made in the Cash Book should in no circumstances be erased. If a
mistake has been made and it is discovered before the copy of the Cash Book has been
submitted to the divisional office, the mistake should be corrected by drawing the pen
through the incorrect entry and inserting the correct one in red ink between the lines. The
disbursing officer should initial every such correction and invariably date his initials. When
the mistake is discovered too late for correction .in this way, an intimation of the necessary
correction should be sent at once to the divisional office accompanied by a proposed
transfer entry, if necessary. Except as indicated above, no correction of an entry once
made in his Cash Book" should be made by a Sub-divisional Officer unless authorised by
the divisional office to do so.
85) The same principles should be observed in correcting errors noticed in the divisional
Cash Book. If the accounts of the month have been closed, no corrections of errors in
amount, .classification, or name of work, should be made in that book, but a transfer entry
should be prepared for the necessary correction, a suitable remark in red ink (quoting
reference to the correction in accounts) being recorded against the original erroneous entry
in the Cash Book.
C.—IMPREST ACCOUNT
86) An account of imprest cash should be kept in duplicate by the imprest holder in Form
P. W. A-3. “Imprest Cash Account “in accordance with the directions given in that form. The
counterfoil should be retained by the imprest holder and the original supported by the
necessary vouchers should be forwarded to the officer from whom the imprest is held,
whenever the imprest holder finds it necessary to have the account recouped, or when it is
proposed to increase or decrease the-amount of the imprest or to close the account
altogether. The account should, in any case, be rendered to the officer from whom the
imprest is held, in time to enable him to examine and incorporate the account in his Cash
Book (vide notes on Forms P.WA.-l and P.W.A.-2) before it is closed for the month on the
date fixed for the purpose.
87) If any item in an imprest account appears to the recouping officer to be open to
objection that item may be entered in his Cash Books as "item awaiting adjustment in the
Imprest account of. ... “under “Miscellaneous P. W. Advances " to be watched under that
head until either the objection is removed or the amount is made good by the imprest
holder.
D.—TEMPORARY ADVANCE ACCOUNT
88) When a disbursing officer makes a remittance to a subordinate officer to enable him
to make a number of specific petty payments on a muster roll or other voucher which has
already been passed for payment, the amount remitted should be treated as a Temporary
 Advance and accounted for in Form P. W. A.-3 in the same way as an imprest. The
account of a Temporary Advance should, be closed as soon as possible.
Note. This rule shall apply also to cash taken out of The chest by the
disbursing officer himself to make payments at a distance.
E.—SETTLEMENT OF ACCOUNTS WITH TREASU RIES
89) As soon after the expiry of the month as possible, the divisional office should effect a
monthly settlement with all treasuries in respect of the transactions of the entire division in
accordance with such procedure as may be prescribed in the Treasury or Financial Rules
of Government.
90) As sub-divisional cash books are closed on various dates before the last date of the
calendar month (vide Article 195). and the accounts, of sub-treasuries are similarly treated,
transactions recorded in the cash books of the Public Works Department for a month may
be reported sometimes by the treasury in an earlier or a subsequent month. This disturbing
factor should be borne in mind. Differences which are neither due to this cause, nor
represent amounts of uncashed cheques should be settled expeditiously in consultation
with the Treasury Officer concerned.
Section 2.—Stores Accounts
A.—GENERAL
91) The four classes into which the Public Works Stores are classified vide Article 37,
should be divided into two distinct categories as shown, below:—
a) Stores debited to final heads—.
b) Tools and Plant,
c) Road metal,
d) Materials debited to works.
e) Stores debited to Suspense—
f) Stock.
92) Save a provided in this volume the initial records of the stores which fall under
category (1) will be kept in such forms and such manner as may be prescribed by
Government with the object of controlling their balances until the stores are disposed of
finally either by consumption on works or otherwise. The accounts of the stores mentioned
in category (2) should be kept in accordance with directions in Articles 94 to 103.
93) In all cases, the initial record of the detailed count or measurement of all materials
received, the cost of which has to be paid for or adjusted by book transfer in the accounts
of the division, should be kept, in the Measurement Book prescribed in Article 123.
B.—STOCK
I.—GENERAL
94) Unless Government directs otherwise, the records and returns of all stores kept or
rendered by sub-divisions should take account of quantifies only, value accounts being
maintained in the divisional office.
95) The stock account should be divided into the following subheads. (1) Small Stores,
(2) Building Materials, (3) Timber, (4) Metals. (5) Fuel, (6) Painters' Stores, (7) House
Fittings, (8) Miscellaneous Stores, (9) Land, Kilns, etc., (10) Manufacture and (11) Storage.
 Numbers (1) to (8) may be replaced locally by other suitable heads, if necessary.
II.—Initial .Accounts
96) All transactions of receipts and issues—in quantities only—should be recorded by
each officer authorised to receive and issue stock on behalf of Government in “Register of
Stock Receipts-Issues " Form P. W. A.-4. in the order in which and as soon as they occur.
Note 1. — These registers need not be kept in cases where a detailed
account of any particular kind of stores is maintained in the form of
card or leaf ledgers provided that suitable arrangements are made for
the completion of the Abstracts of Stock Receipts and Stock Issues
(Article 97).
Note 2. — Where this course is authorised by Government the issues of
petty stores by a sectional officer direct to works under his supervision
may be shown in the accounts collectively once a month when the
accounts of the month are closed.
97) The receipt and issue transactions of the entire sub-division, as entered in Form P.
W. A.-4, should be abstracted monthly by the sub-divisional office in a single "Abstract of
Stock Receipts" (Form P. W. A.-5) and in a single "Abstract of Stock Issues" (Form P." W.
A-6), in accordance with the instructions, printed' on these forms. No entries need be made
in the sub-divisional office in any of the money columns in either part of the form, as these
will be filled up in the divisional office vide Article 94.
98) These abstracts should be completed in the divisional office in respect of (1) the
values of quantities shown as received and issued (2) the calculation of the storage
charges on the issues and (3) cash or adjustment charges on account .of manufacture
operations, storage and incidental charges, such as those for carriage, the loading and
unloading or stock materials. The cash and transfer entry debits and credits to stock should
be agreed with the transactions pertaining to Stock brought to account in the Cash Book
and the Transfer Entry Book, vide Article 207. Carriage and other incidental charges should
be debited to stock only when they are incurred in connection with the general stock
requirements. These charges should be adjusted against the particular sub head under
which the item is classified or the sub head “Storage " of the stock account according as
the charges have been incurred before or after the acquisition and delivery of the stores at
the godown.
99) The general account of receipts, issues and balances of the suspense head "Stock"
for the entire division should be kept in the Suspense Register prescribed in Article 164.
III. — Subsidiary Accounts
100) Sub-divisional and divisional offices will keep subsidiary Registers of stock in such
form as the Government may determine in consultation with the Accountant General, the
objects being to effect a periodical reconciliation, after verification, of the quantity accounts
with the general accounts (vide Article 99) and to revise the issue and storage rates fixed
by competent authority.
IV. — Rectification of Errors
101)
a) Any errors that may be discovered in the Registers of Receipts and Issues or
in the Monthly Abstracts before the accounts for the month are closed, should be set
right by the Sub-divisional Officer. Such corrections should be made neatly by
 scoring out the incorrect figures or other entries and writing the correct ones above
them and they should be attested by dated initials. Mistakes noticed subsequently
should not be corrected except in accordance with a formal transfer entry as under
instruction received from the divisional office.
b) Clerical errors in value accounts should be dealt with generally in accordance
with the directions in Article 84. Corrections of errors discovered after the accounts
of the month are closed, should be made when permissible, (i) by entries of value
(without quantities) in the Stock accounts of the current month when no change is to
be made in the head of account affected, and (ii) 'by transfer entries in other cases.
102) Other corrections which may be necessary as the result of stock taking or periodical
revision of rates or declaration of stores as unserviceable, should be effected in the
following manner : —
a) Both in quantity and value accounts, all additions to quantities should be
treated as Receipts, and reductions therein as Issues, a suitable remark being made
in the entries in Forms P. W. A.-5 and P. W. A.-6. These entries must be made as
soon as differences in quantities come to notice but in the case of materials to be
declared unserviceable, no adjustment should be made until receipt of orders of
competent authority.
b) The net surplus or deficit resulting from the periodical revision of rates should
be adjusted by making suitable value entries, without any correction in quantities, in
the Abstracts of Receipts and Issues, Form P.W.A.-5 or P. W. A.^6, as the case may
be, the values being classified in accordance with the principles enunciated below.
c)
1. The value of stores found surplus should be
credited at once as a revenue receipt or a receipt on capital account, as the case
may be.
2. The value of deficit should, however, not be
debited to final heads, but kept under “Miscellaneous P. W. Advances “pending
recovery or adjustment under orders of competent authority. When the loss is
declared to" be irrecoverable and its write-off ordered, a transfer entry should be
prepared to clear the head " Miscellaneous P. W. Advances " by debit to (i) the
works for which the stores were collected specially, in the accounts thereof are still
open, or (ii) the general head " Losses on Stock " under one or more major heads as
may be 'decided by competent authority, on consideration of the objects for which
the stores were stocked.
103) No correction should be made in the accounts in respect of stores declared to be in
excess of requirements. Such stores should continue to be borne on the Stock account
until transferred elsewhere or otherwise disposed of in the ordinary course.
C. — SPECIAL TOOLS AN D PLANT
104) If the cost or depreciated value of any Special Tools and Plant obtained for, or used
on, a project is required to be distributed over different units of the project, the forms of
subsidiary accounts to be keep to facilitate that distribution may be settled by Government
after consultation with the Accountant General.
Section 3.—Transfer Entries
A.—GEN ERAL
105)
1. Transfer entries, that is, entries intended to
transfer an item of receipt or charge from the account of a work in progress or of a
regular head of account to the account of another work or head, should be made :—
a) in order to correct an error of classification in the original accounts ;
b) in order to adjust, by debit or credit to the proper head of account (or work), an
item outstanding in a suspense account or under a debt head ;
c) in order to bring to account certain classes of transactions which do not pass
through the cash or stock account, e.g.—
i. for credit to " Purchases " or " London Stores ", as the case may be, on
account of materials received for works from sources other than stock, vide Articles
127 and 128 ;
ii. for credit to " Public Works Deposits" on account of balances due to
contractors on closed accounts, vide Article 138 ;
iii. for credit to Revenue heads on account of revenue not recovered in cash;
iv. for original debits or credits to Remittance heads based on. transactions not
appearing in cash or stock accounts; e.g., transfer of Tools and Plant to another
division, department or Government when the value is recoverable from them ;
v. for credit to the heads concerned of the several percentages leviable under
the rules, e.g., those on account of supervision (when not recovered in cash),
establishment, tools and plant and workshop charges, ride Article 177 ;
d) in order to respond to a remittance transaction advised by the Accountant
General or direct by the division or department concerned, if the corresponding debit
or credit to the remittance head has not appeared already in the accounts ;
e) in order to relieve the account of a work in progress of—
i. items which have ceased to be debitable to the estimate for the work, and
ii. suspense charges which can no longer be kept within the accounts of the work
(vide Article 136); such transfer entries are necessary either when the accounts to
any contractor or of the work itself are to be closed, or when any recoveries to be
made (otherwise than in cash) have become due, e.g., by transfer of stores to any
filler work or account.
2. Sometimes it may be more convenient to classify items pertaining to several
heads (or works), under a single head in the first instance than to classify them
under each from the beginning. For example, when a joint work in which several
parties are interested is undertaken, the individual transactions relating to it may be
taken to the account of a single par*/ in the first instance, but before the accounts of
a month are closed, the necessary distribution over all the accounts should be
effected by transfer entry.
B.—TRANSFER ENTRY ORDERS
106) For every transfer entry either a Transfer Entry Order should be prepared in Form
P.W.A.-7 or order recorded on another document, e.g., Survey Report, and Final Bill of a
contractor's closed account placed under ''Public Works. Deposits-", which sets forth all the
necessary particulars; see Article 212.
 Note 1.—In cases in which submission to the Accountant General of the
Transfer Entry Order with the Monthly Account, vide Article 232, is nut
required, the necessary order, it not initiated by a Sub-divisional Officer,
may be signified by the Divisional Officers initials against the entry in
the Transfer Entry Book (Article 110).
Note 2.—A single transfer entry may cover a number of adjustment and
correction provided that all the necessary particulars are set forth in
respect of each.
107) A Transfer Entry Order may be initiated by the Sub-Divisional Officer, and should be
so initiated by him in all cases falling within clauses (a), (b-, (c) and (e) of Article 105 (I)
which come within his
108) The Divisional Officer should see that no transfer entry is made in the accounts
unless admissible under the rules, that a transfer entry is made as soon as it becomes
necessary, and that Transfer Entry Orders in respect of transactions falling under clauses
(a); (b) and (c) of Article 105 (1). proposed by Sub-divisional Officers, are countersigned by
himself in token of acceptance.
Note.—Transfer entries should receive the special attention of
Divisional Officers so thru habitual errors and misclassifications in the
accounts of subordinate officers may not remain un-noticed.
109) All Transfer Entry Orders should set forth such explanation of the correction or
adjustment proposed as establishes clearly the correctness and necessity of the entry.
Note.—In cases of corrections involving a reduction in the charges
against the estimate of a work, not only should full particulars of the
vouchers and accounts in which the erroneous charges originally
appeared be specified, but also the circumstances in which the charges
were allocated wrongly under the estimate for the work should be set
forth clearly. It is not sufficient to state that the charges were classified
erroneously in the first instance.
C.—TRANSFER ENTRY BOOK
110) All Transfer entries which have been approved for action should be registered in the
Transfer Entry Book, Form P.W.A.-8, maintained in the divisional office. Entries should be
grouped separately for each month in the accounts of which they ere to be incorporated.
Before the book is closed monthly the divisional office should see that no adjustments
which are required to be made under any rule or order are omitted.
111) Though no transfer should be made from one sub-head to another in the accounts of
a work except on 'the authority of a formal Transfer Entry Order approved by the Divisional
Officer, the order should not be entered in the Transfer Entry Book but filed with the Works
Abstract for the month in which the transfer is effected.
 Section 4-—Revenue Receipts
A.—GENERAL
112) Except in the following cases, revenue should not be credited to the head concerned
until it is realised :—
a) supervision charges on sales of stock on credit.
b) sale proceeds of such articles or tools and plant as are creditably under the
rules of Government to the minor head “Recoveries of expenditure" by debit to
Miscellaneous P. W. Advances.
B.—REGISTERS OF REVENUE
113) Save as provided in Article 116 all revenue receipts of the division should be
classified and abstracted in a Register of Revenue, Form P.W-A.-9, maintained in the
divisional office. The receipts relating to each irrigation, Navigation, Embankment or
Drainage project for which a separate capital account is kept, should be registered
separately, and all the other receipts pertaining to a major head should be booked
collectively. In Governor's Provinces, the receipts relating to transactions of the Central
Government should be recorded in "a separate register.
Note 1.—Revenue receipts pertaining to (a) Military Engineer Services,
(b) Pakistan Air Force, (c) Railway Works, (d) Posts and Telegraphs
Department Works and (e)Archaeological Works of the Central
Government referred to in Article 215 should be posted in separate
registers.
Note 2.—Revenue receipts from Irrigation, Navigation, etc.. works
realised in the Civil Department and paid direct into treasuries under the
rules of Government will be brought to account to the credit of the
revenue heads concerned direct on the books of the Accountant-
General without being passed on to the Divisional Officer for
adjustment.
114) In this register a column should be opened for each minor head of revenue (and
detailed heads subordinate to it, as required) other than “Deduct—Refunds “for which a
single deduction is made from the total revenue of the month. The details of the amounts
which make up the figure to be deducted should be recorded in a separate Register of
Refunds of Revenue, which may also be in the same form as that of the Register of
Revenue.
115) All receipts falling under the minor head "Receipts and Recoveries on Capital
Account" should be abstracted also in the same form as that of the Register of Revenue,
separately for each major head of expenditure, -a separate account being kept for each
project the expenditure on which is booked separately. Receipts falling under the minor
head "Recoveries of expenditure" should appear in the Register of Revenue for the major
head concerned under three distinct detailed heads, namely (1) Establishment recoveries,
(2) Tools and Plant recoveries and (3) Other recoveries
116) If in respect of rent receipts of the buildings, lands and special services, subsidiary
accounts are kept in a separate Register of Rents prescribed by Government, entries
should not be made in detail in any of the registers mentioned in Articles 113 to 115. The
monthly totals only (excluding the amounts realised by Treasury Officers under the same
accounts circle) for each class of the rents for which separate detailed heads have been
 opened under the minor head " Rents " should be transferred from the Register of Rents to
those Registers.
Note.—The amount realised by deduction from pay bills cashed at
treasuries subordinate to the same Accountant General as the
Divisional Officer will be credited by the Accountant-Genera! Direct in
his books to the revenue heads concerned.
Section 5.—Works Accounts.
A.—GENERAL
117)
a) Expenditure on the construction or maintenance of a work may be
divided broadly into two main classes, viz., (i) Cash and (2) Stock charges. As
explained in Section 1 and 2 of this Chapter, these charges should be recorded in
the cash and stock accounts respectively.
b) In addition to the charges falling under the main classes, there are
other transactions affecting the cost of a work. For example, there may be charges
incurred in other divisions, departments or Governments, materials received from
them or service rendered by them, or there may be cash receipts such as are taken
in reduction of expenditure in accordance with the directions in Articles 65 to 72.
c) Furthermore, in the case of certain works, there are departmental
charges, known as Establishment, Tools and Plant and Audit and Accounts
Charges, which are levied On those works under the rules of Government and
included in the cost of those works.
d)Allthese transactions pass into the general accounts of the division in the manner
described in Chapter IV and are thence incorporated in the accounts of the province.
As. however, the units of classification adopted in the general accounts in respect of
expenditure are the heads of account not designed to correspond with individual
estimates for works, or contract accounts, separate accounts have to be maintained
in sub-divisional and divisional offices for recording (1) the cost of individual work
and (2) the transactions of individual contractors. These are known as Works
Accounts.
118) In recording the cost of an individual work in the accounts no attempt should be
made to include in the cost any charges for general services like Establishment and Tools
and Plant, the entire cost of which should be adjusted in the general accounts under the
prescribed heads of classification. But, if any service connected with the working estimate
for a work is rendered by another division, department or Government and the claim made
by it includes an authorised charge on accounts of such general services, such charge
should be adjusted in the accounts of the work as part of the cost of the work in the same
way as if the service had been rendered by a contractor.
Note.—The cost of special establishment employed on the acquisition
of land taken up for a work when debitable to the Public Works
Department should be treated as a part of work expenditure.
119) All initial accounts and vouchers connected with charges relating to works must
specify invariably : —
1. the full name of the work as given in the estimate,
2. the name of the component part (or " sub-head") of it if separate accounts are
 kept up for the several component parts, and
3. any charges which are of the nature of recoverable payments and the names
of the contractors or others from whom recoverable.
B.—DETAILED RECORDS –
I.—Cash Charges
(a) Introductory
120) Cash charges on works consist of payments to (1) labourers and members of work-
charged establishment of their wages, and (2) contractors and others for work done or
other services rendered.
(b) Muster Rolls
121) Save as provided below an account of labourers employed daily on each work, the
amount of wages due to each and the amount paid and left undisbursed during the month,
should be kept in a Muster Roll in such form and according to such methods as may be
prescribed by Government in consultation with the Accountant General.
122) A Muster Roll need not be kept in exceptional and urgent cases, such as urgent silt
clearance of canals or the closing of breaches, where labourers are employed casually for
short periods- Nor need they be kept in the case of petty works and repairs done on petty
Works Requisition when the entries of daily labour are few and can be endorsed on the
form of requisitions itself.
(c) Measurement Books
123) A detailed account of actual measurement in quantities of work done otherwise than
by daily labour or on lump sum contracts, and all supplies, should be kept in a
Measurement Book in such form and in accordance with such methods as may be
prescribed by Government after consultation with the Accountant General.
124) Measurement Books may not be used in cases where, under the rules of
Government, standard measurement books of buildings are maintained in order to facilitate
the preparation of estimates for periodical repairs and are utilized for the purpose of
preparing contractors' bills for such repairs.
(d) Bills and Vouchers
125)
a) All payments to members of work-charged establishment and to
contractors and suppliers will be detailed in bills and vouchers drawn up on such
forms and according to such methods as the Government may prescribe in
consultation with the Accountant General.
b) An account of items remaining i unpaid on the passed bill of
members of work-charged establishment, on the day fixed for closing the accounts
of the month, should be kept in a suitable register of items remaining unpaid.
c) A separate running account should be maintained in respect of each
contract. Transactions relating to two or more working estimates should not be
brought on to the same running account. Transactions relating to two or more
separate parts of the same working estimate for which separate works abstracts are
prepared, vide Article 134, should also appear in separate running accounts
Note.—In exceptional cases where more than one working estimate is
 covered by a single contract, the contract agreement need not be split
up but the estimates may be consolidated to facilitate the maintenance
of proper accounts in respect of that contract. If this procedure cannot
be observed, some special accounts procedure may be devised on the
merits of each case by the Accountant-General concerned. No
consolidation of estimates or special accounts procedure is necessary
where separate estimates covered byline single contract relate to
different accounts heads or where separate estimates whether relating
to different accounts heads or not are covered by a single running rate
contract as in the case of the painting of roads, etc., and where separate
agreements are drawn on the basis of such rate contracts with other
details varied to suit the requirements of each job.
II.—Charges on Account of Materials
(a) Introductory
126) Issues of materials to works, whether from stock or by purchase, transfer or
manufacture, shall be divided into two classes :—
1. Issues to Contractors.—Issues of materials to contractors with whom
agreements in respect of completed items of works, i.e., for both, labour and
materials, have been executed.
2. Issues Direct to Works.—Issues of materials when work is done
departmentally or by contractors whose agreements are for labour only.
(b) Issues to Contractors
127) On the authority of the contractor's detailed acknowledgment of materials made over
to him for use on works under the rules of Government, the cost recoverable from
him should be debited at once to his personal account by charge to the suspense
head " Contractors— Other transactions " (vide Article 136) in the ^accounts of the
work concerned, the adjustment being made at such rates as may be determined by
Government. This adjustment should be effected by affording credit to the head
concerned, as indicated below :—

Source of receipt of materials Head of Account to be

credited

1. Stock
Stock (including manufacture)

2. Work concerned
Transfer from another work

3. Purchases
Transfer from another division, department or
Government.

4. Purchases
Suppliers

5. London Stores.
Obtained through the High Commissioner for
 Pakistan, London.

6. Head concerned
Charges in Pakistan on (5)

If the amount thus credited differs from the charge made to the contractors' account,
the excess of the former over the latter, should be treated as additional final outlay (plus or
minus as the case may be) on the work, and a separate sub-head entitled " Additional
Charges for Materials issued to Contractors ", opened for the purpose in the accounts of
work of which accounts are kept by sub-heads, vide Article 135.
Note 1.—The object of these rules is to ensure that the full amount
recoverable from the -contractor is debited to his account as soon as
the materials are delivered, so that (l)he may not receive payment, at full
rates, for the completed items of work before the value of the
Government materials used by him therein, has been charged to his
account, or (2) his final bill for the work done may not be settled before
the full value of materials recoverable from him has been debited to his
account.
Note 2.—Issues from Stock (including Manufacture) should be
accounted for through the Stock returns. For other issues, a transfer
entry should be prepared b\ the Sub-divisional Officer in Form P. W. A. 7
as soon as each transaction takes place.
Note 3.-—The provisions of this Article shall not apply to tools and plant
which are borne on the Tools and Plant lists of the division and are,
under the rules of Government, lent temporarily to contractors for use
on Government works.
(c) Issues Direct to Works
128)
a) In all cases materials issued direct to a work should, as soon as
received, be brought to account as indicated below:—

Source of receipt of materials Head of Account to Mode of effecting

be credited adjustment of cost

1. Stock (including manufacture) Stock Through Stock accounts at

the end of the month.

2. Transfer from another work Work concerned By Special transfer entry in

Form P.W.A-7 prepared as
soon as the materials are
received.

3. Transfer from another division, Purchases Ditto.

department or Government.
 4. Suppliers Ditto. Ditto.

5. Obtained through the High London Stores Ditto.

Commissioner for Pakistan
London.

6. Charges in Pakistan on (5) Head concerned Through cash account or

transfer entry, as the case
may be.

The full value credited to the head concerned should be debited to the work (Article
129).
b) In the case of materials received direct from suppliers full details of
the articles received should at the same time be entered in a measure-merit book,
with the full name of the work as entered in the estimate, vide Article 119.
129)
a) When materials are issued direct to a work their cost should either be
treated as a final charge or debited to the suspense head " Materials '' in the
accounts of the work, as prescribed in Article 136.
b) When the suspense head “Materials " is used, a detailed account of
materials issued to, or returned from, the work will be kept in such form as
Government may prescribe in consultation with the Accountant General in order that
the total issues of each kind of materials may be watched with reference to the
estimated requirements.
c) Government will also lay down rules for the periodical verification of
unused balances of materials debited to works and for the disposal of the
Verification Reports.
130) If any surplus materials at site of works are transferred to works in progress or
brought on to stock account, their value should be credited to the work to which they
were issued originally and debited to the work to which they are transferred or to the
stock account, as the case may be,
(d) Carriage and Incidental Charges
131)
a) The cost of carriage of stock materials to site of work, and of all carriage
charges in connection with the movement, from place to place, of other materials
issued to or provided specially for a work should be debited direct to the account of
the work, the exact classification of charge being as indicated below :—

Nature of issue of materials Head to be debited in the work

I. Issues to Contractors allowed under the The sub-head “Additional Charges for
terms of their contracts. Materials issued to Contractors"' or "Final
Charges ", according as the accounts of the
a) To the promised place of delivery
work are or are not Kept by sub-heads.
b) Beyond the place of delivery, if
 incurred. The personal account of the contractor
under the suspense head "Contractors —
Other Transactions ".

II. Issues to Contractors allowed otherwise Ditto.

than under the terms of contracts.

III. Issues Direct to Works The sub-head to which the cost of the
materials is debited.

a) When surplus materials are returned from a work to stock, the cost of
carnage should be borne by the work, but if they are transferred to another work, the
charge may be debited to either work as may be equitable.
b) Incidental charges connected with the movement of materials issued
to or provided specially for a work or returned from a work should be adjusted in the
same way as the cost of carriage.
c) In all cases the places from and to which materials are conveyed, the
distance, the quantity and the approximate weight should be stated clearly in the
payment vouchers.
III.—Book Adjustments
132) The detailed rules governing these adjustments are given in Section 3 of this
Chapter.
C. — CONSOLIDATED RECORDS
I. — Works Abstracts
(b) General
133) An account of all the transactions relating to a work during a month, whether in
respect of cash, stock or other charges Should be prepared in Works Abstract Form
P.W.A. 10 if the accounts of works are required under the rules of Government to be
kept by sub-heads, or in Form P.W.A. 11 if they are not required under those rules to
be so kept. In the case of petty works the accounts of which do not involve suspense
transactions (e.g., advance payments, secured advances or other transactions of
contractors) and for which the estimate, account and completion reports are
prepared on a single form prescribed by Government, no separate Works Abstract
need be prepared,
Note.---Percentage charges on account of Establishment, Tools and
Plant and Account an Audit, levied on works expenditure, should be
shown in Works Abstracts arid Registers of Works through (hey are
included eventually in the cost of works, vide Note 2 on Form P.W.A.27
134) Ordinarily there should be one Works Abstract for each working estimate. if,
however, the estimate is for a large work which is divided into several sub-works, a
separate Works Abstract may be prepared for each sub-work provided that no part
of an estimate should be separated from the rest if any contract for the execution of
work connected with it covers also work connected with the other parts.
(b) Sub-heads
135) Subject to the following directions and subject also to such detailed rules as may be
made by Government in this behalf, the various sub-heads into which the final
charges of a work should be distributed will be determined by the classification
sanctioned in the abstract of the estimate : —
a) Miscellaneous charges of a general nature which do not pertain to
any sub-head in particular, should be treated as separate sub-heads e.g., work-
charged establishment, contingencies, etc.
b) If any part of a work is pulled down and rebuilt to any serious extent,
the extra charges for construction should be debited ordinarily to the sub-head
concerned unless they are recoverable from the contractor under the terms of his
agreement. But if the amount involved be so large as to affect seriously the cost or
rate of the sub-head, it should be debited to the sub-head “Contingencies " or, with
the sanction of competent authority, to a new sub-head additional to the original
sanctioned sub-heads of the estimate.
c) If any receipts or recoveries are credited under the rules to the
account of a work of which accounts are kept "by sub-heads, a special sub-head
should be opened in the Works' Abstract for, the reception of all such credits.
d) In the case works carried out on lump sum contracts the expenditure
need not be booked by sub-heads if all the charges represent nothing but payments
on a lump sum contract.
136) In addition to the head " Final charges ", or the final sub-heads in the case of works
of which accounts are kept by sub-heads,, the following suspense accounts should
be opened in Works Abstracts to record transactions of a temporary character which
are either not adjustable as final outlay in the accounts of the works concerned or of
which the correct classification cannot be determined immediately :—
1. Materials ''—for the record of the cost direct to work. of
materials issued
Note.—When provision is made in the abstract of estimate separately
for "labour" and "materials " under any sub-head, (he account of the
cost of a/1 materials issued to the work from stock, or by purchase,
manufacture or transfer, should be kept under a single head, entitled "
Materials " the sanctioned amount of which should be taken to be
equivalent to the aggregate provision for "materials " in the estimate.
The "labour" divisions only will thus appear in the Works Abstract as
separate subheads of final outlay. The charges booked under the
suspense head materials" should be transferred to the final sub-heads
of works by the divisional office at the time of closing the accounts of
the works, vide Article 145.
2. “Contractors—Advance Payments “for the record of advance
payments and of their recoveries.
Note.—In the case of lump sum contracts, payments, for measured up
additions and alterations, as well as for the work covered by the lump
sum for which no detailed measurements are necessary, should be
-treated like advance payments and brought to account in the woks
accounts under -the suspense head "Contractors— Advance Payments
". If a percentage or any other portion of the value of work done is with-
 held as security for the due fulfillment of the terms of the contract, the
net amount remaining after the deduction of the portion withheld,
.should be entered as the advance payment.
3. “Contractors—Secured Advances "—for the record of secured.
advances and of their recoveries.
4. “Contractors—Other Transactions "—for the record of all other
debits or credits to contractors awaiting settlement.
Note.—If a Running Account Bill or Muster Roll's only partly paid, the
total amount due thereon as value of work done or supplies made
should be brought to account in the Works Abstract as final charges or
as expenditure on the sub-heads concerned, and the amount
remaining unpaid should be shown as a minus entry in the appropriate
suspense columns—" Contractors— Other Transactions " or
"Labourers ".
5. “Labourers "—for the record of unpaid wages of labourers and
of their subsequent payment.
Note.—See Note under item (4) above.
(c) Record of Progress
137) Entries of “Progress “in the Works Abstract will be made according to such
instructions as the Government may lay down in this connection.
(d) Liabilities against the Work
138) If a contractor delays receiving final payment for more than one month after his final
bill has been passed, the account of the work as passed on the bill should be
incorporated in the Works Abstract on the authority of the bill and the balance due to
him should be removed from the accounts of the work by credit to the head " Public
Works Deposits " to be dealt with thereafter under the rules of Government, if the
final account of a contractor shows that he has already been overpaid or that the
account closes with a balance due by him and if an immediate recovery is not
practicable, the balance should be removed from the Works Abstract by debit to the
head " Miscellaneous P.W, Advances ".
139) If any wages of labourers remain unpaid after the completion of a work the accounts
of the work may be kept open for a period of one month, which may be extended to
three months at the discretion of the Divisional Officer. Thereafter the accounts of
work should be closed, the balance under the suspense head “Labourers “being left
unadjusted. If unpaid wage- of labourers are claimed and paid subsequent to the
closing of the accounts of a work, the accounts of the work may be re-opened at the
discretion of the Divisional Officer.
(e) Preparation, Completion and Disposal
140) The Works Abstract should be prepared in the sub-divisional office in u«= first
instance. It should be posted day by day from the Cash Book and the connected bills
of contractors and suppliers, cash refunds and readjustment of final charges being
posted as minus entries. At the end of the month, stock and adjustment transactions
should be added and, in the detailed statements provided for the purpose, quantities
of work executed should be posted in accordance with the instructions mentioned in
Article 137 and the closing balance of contractors' accounts should be detailed so
 that the correctness of the up-to-date totals under the suspense heads (1)
Contractors—Advance Payments, (2) Contractors— Secured Advances and (3)
Contractors—Other Transactions should be proved. The closing balances arrived at
under, the suspense head ''- Labourers “in each case, should be agreed with the
connected record of unpaid wages and its correctness should be certified over the
dated initials of the Sub-divisional Officer. The Works Abstract should then be for-
warded in original to the divisional office, where all necessary completing entries will
be made in respect of the direct charges and adjustments made by the Divisional
Officer.
Note 1.—The posting of stock and adjustment transactions may, if
preferred, be done entirety in the divisional office.
Note 2.—Postings made in the sub-divisional office should be in black
ink and all postings and corrections made in the divisional office in red
ink.'
Note 3.—Office copies of Works Abstracts need not be kept, as the
originals are returned by the divisional office after completion. Before
the Works Abstracts are sent to the divisional office, the up-to-date
totals should be entered in advance in the returns for the following
month and these should be corrected, if necessary, on return of the
Works Abstracts from the divisional office.
II.—Register of Works (a) Form and preparation
141) A permanent and collective record of the expenditure incurred on all works carried
out during a year should be maintained in the divisional office in Registers of Works.
Form P.W.A. 12 and P.W.A 13 (corresponding respectively to the two forms of
Works Abstracts, Forms P. W. A. 10 and P. W. A. 11) in accordance with the
instructions printed on these forms. These registers should be posted monthly from
Works Abstracts. When Works Abstracts are prepared, under article 134, for the
sub-works or parts of an estimate, the transactions relating to each Works Abstracts
should be posted separately and an abstract for the entire work should be prepared
on a separate folio or set of folios to compare the cost of the work and its sub-works
with the provision in the estimate.
Note.—The maintenance of a register, in Form P.W.A. 13, for petty
works for which the estimate, account and completion reports are
prepared on a single form prescribed by Government (vide Article 133)
is optional.
142) Before the date of submission of the monthly accounts to the Accountant General,
the posting of the Registers of Works should be completed and the registers should
then be laid before the Divisional Officer for review. The monthly account of each
work on which there has been expenditure during the month should be initialled (and
dated) by the Divisional Officer in the column set apart for the purpose, in token of
his having examined the entries and found them correct.
Note.—If the transactions of a division are very large, the Divisional
Officer may allow an extra period of a few days for the completion of the
Registers of Works, but the submission of the monthly accounts to the
Accountant General and (he completion of the Works Abstracts should
not be delayed on this account.
 (b) Closing of Accounts on Completion of Works.
143) It is an object of great importance to close the accounts of works-as soon as
possible after the actual work of construction is completed. If there is necessarily any
delay in closing the accounts, it should be seen, in particular that further charges are
not incurred without the permission of the Divisional Officer.
144) Before the accounts of a work can be closed on its completion, it should be seen
that any adjustments of. cost necessary under the rules, have been made in the
accounts, that all liabilities not originally brought to account have either been
liquidated or since brought to account and that the balances under the suspense
accounts, " Contractors" and "Lab ours" have been cleared, vide Articles 138 and
139. If the whole or any part of the expenditure on the work is recoverable from
another Government, department, local body or individual, action should be taken to
effect or complete the necessary recovery before the accounts of the work are
closed.
145)
a) The suspense account “Materials " should be cleared and the total cost of
materials should be distributed over the final sub-heads or other accounts concerned
in accordance with such rules as the Government may lay down for the purpose.
b) The sub-head "Additional Charges for Materials issued to Contractors” should
receive the special attention of the Divisional Officer who*should, if necessary,
investigate large closing balances under this head before he permits the accounts of
the work to be closed. It is not necessary to clear this head by transferring the
charges booked under it to other final sub-heads, but profits or losses which are not
clearly traceable to known differences between the rates chargeable to contractor
and the actual cost of Government, should not be accepted as correct without closer
examination.
146)
1. The accounts of annual maintenance estimates should be closed in the
month fixed by Government concerned, as the last month of the working year for the
purpose. Ordinarily, it will be possible to complete all the repair work and to settle
the accounts of contractors and other suspense accounts, before the expiry of the
working year. If, in any exceptional case, any work remains to be done and, it is
proposed to carry it. on to completion, action, should be taken as described below:—
2. The expenditure incurred in the next working year should be treated as
expenditure against the annual maintenance estimate for that year.
3. The suspense accounts of the work should be closed in the last month of the
working year, by transferring the balances of all those accounts to the general
suspense accounts " Public works Deposits or " Miscellaneous P. W. Advances ", as
the ease may be, which should be relieved in the following month by re-transferring
the balances to the suspense account concerned in the accounts of the
maintenance estimate for the next working year. All unsettled liabilities and assets
should then be treated as those pertaining to the next working years estimate.
Note.—In the case of Takavi Works, ordinary maintenance and repair
works should however, be considered as completed on the 31sl
January of each year (or any other date that nay be prescribed by
Government as the Hast date of the Takavi year( and expenditure
 thereon incurred subsequently should be accounted for as pertaining to
a new work of the following year so that the transactions and balances
relating to each Takavi year may be kept distinct and separate.
147) When the work is completed and the accounts of it have been settled and written up
as indicated in Article 144 and 145, a double red ink line should be ruled below the
final entries and a note made in red ink " Work completed in ...... ............... 19 ".
This note should be signed by the Divisional Officer in token of his satisfying himself
that all action has been taken under those Articles. It will be the authority for treating
the accounts of the work as closed, and a work should not be reported as completed
in the divisional accounts unless this authority has been placed on record.
148) If the total expenditure on the work is in excess of the sanctioned estimate and the
excess is passed by the Divisional Officer under his powers, the words " Excess
passed by me” should be added to the completion note recorded under Article 147.
If, however, the excess is such that the Divisional Officer cannot pass it within his
powers the completion note in the Register of Works should be amplified thus:—
“Work completed in .......... 19 ... Completion Report’ Statement submitted with this
office letter No. .......... dated........
Note.—The completion Report/Statement will be submitted to
competent authority in the form prescribed by Government. .
b) Correction of errors after the Closing of Accounts.
149) Should an error or omission in the recorded expenditure of a work come to light after
its accounts have been closed, the accounts may be reopened in order to rectify the
error or omission unless the amount involved is not more than ten rupees (or any
other limit prescribed b> Government) in which case a note of the error or omission
should be made in the relevant documents concerned.
III. — Contractors’ ledger
(a) Form and Use
150) The accounts relating to contracts should be kept in the Contractors' Ledger, Form
P.W.A. 14, a separate folio, or set of folios being reserved for all the transactions
with each contractor for whom a personal account is maintained, vide Article 151.
151) Except in the following cases, a personal account should be opened in the ledger for
every contractor, whether or not a formal contract has been executed : —
if the work or supply entrusted to him is not important and no payment is made to
him except on a First and Final Bill on completion of the work. If any materials are issued to
the contractor or any payments are made on his behalf, a ledger account should be
opened;
if under the rules of Government, a consolidated monthly account for " on account "
payments to petty contractors employed on the same work or section of a work is prepared
in preference to a separate bill for each payee, a single ledger head, "Petty. Contractors",
should be opened for the running accounts of all such contractors.
Posting
152) Except when a contractors account is to be closed and the procedure prescribed in
Article 138 is observed in respect of unpaid bills, the value of work done or supplies
made by a contractor should not be credited to his account until his bill has been
 passed and payment made thereon. Debit entries in the ledger should be made only
on the basis of transactions recorded in the accounts and the postings should be
made from the supporting cash, stock or adjustment vouchers; liabilities not yet
liquidated should be excluded altogether. The value of materials issued to a
contractor should be debited to his account on the authority of his
acknowledgement, see Article 127.
Note1. — Security deposits of contractors should not be included in
their personal accounts in the ledger, ' vide Article 74.
Note 2. — When a deduction made from a contractor's bill for one work
is creditable to the account of another work and such credit is in
connection with his contract for the latter work, two distinct sets of
entries should be made in the ledger one for the payment made en
account of the former work, and the other for the recovery creditable to
the latter, as if that recovery had been made in cash.
Note 3. — If there are several contracts in connection with a work or
account, the transactions relating to each should be distinguished,
preferably by quotation of the number and date of the agreement or
work order.
Note 4.—If a petty contractor's account has to be removed from the
combined ledger head "Petty contractors' account " [vide Article 151
(b)] to a separate personal account for him, the total value of work done
up to date and the total payments up to date should be debited or
credited respectively, to the " Petty contractors' account" and taken on
to the personal account as credits and debits.
Balancing and Reconciliation
153) The ledger accounts should be closed and balanced monthly. The closing balance of
each personal account should be in such detail as-to show in respect of each
separate work or account (Stock or Purchases), the amount outstanding under each
of the three suspense accounts, (1) Advance Payments, (2) Secured Advances and
(3) Other Transactions with a quotation, in each case, of the last Running Account
Bill and 'of all the vouchers supporting unadjusted out-standings under "Other
Transactions", not incorporated in the last Running Account Bill.
Note.—The Petty Contractor's Ledger account should also be closed
and balanced in the same way, the balances being recorded as
pertaining wholly to the suspense head ''Other Trans~ action ".
154) Periodically all the personal accounts in the ledger should be-examined and it should
be seen (1) that balances do not remain outstanding for a long time without
justification and (2) that, in the case of running accounts, bills are prepared at
reasonable intervals.
Section 6.—Manufacture Accounts
A.—GENERAL
155) When materials are manufactured departmentally, either for the general
requirements of works or for a particular work, a separate account, called a
Manufacture Account, should be kept of the transactions connected with each
manufacture under a distinct sub-head "Manufacture” of the suspense head " Stock "
: vide Article 95.
 Note.—The accounts of road metal digging are not treated as
manufacture accounts, but the charges connected with land and
quarries acquired for such sections should be dealt with in accordance
with Article 53.
156) Save as provided in this section, the detail accounts of the expenditure on a
particular manufacture process should be maintained in the same way as the
accounts of a work (vide Section 5) and, in addition, an account should be kept of
the quantities and values of the products of the manufacture. The two sections of the
accounts are known, respectively, as the “Operation” and the “Outturn " accounts.
B.—OPERATION ACCOUNTS
157) To a manufacture account should be debited directly (1) the value of raw materials
issued from stock or obtained otherwise, (2) the cost of the labour employed and (3)
other incidental charges connected with the operation.
158) The following directions should apply to certain incidental charges : —
a) Capital charges, such as the cost of land, kilns, special
plant, etc., incurred in connection with a manufacture operation which does not
extend beyond a single season, should be debited wholly to the account of the
manufacture.
b) Capital charges in connection with a manufacture
operation extending over more than one season should be debited, in the first
instance, to a special account under the sub-head "Land, Kilns, etc", of the stock
account vide Article 95. To this account should also be debited the cost of repairs
and renewals of the kilns, etc. All these charges should be recovered in suitable
instalments by debit to the “Operation " accounts of the several seasons, the number
of instalments and the amount for each season being determined in each case
under the orders of competent authority.
Note.—When the land, kilns, plant, etc., acquired for departmental
manufacture operations are leased to a contractor of the division or
other person, the rent recovered should be credited to this special
account and not to Revenue.
If the manufacture is undertaken on behalf of other divisions, departments or
Governments, or local bodies or individuals, a charge should be made on account of
establishment and tools and plant, if leviable under the rules of Government for outlay on
works undertaken on their behalf.
Save as provided in clause (c) above no charge should be made on account of
general establishment and ordinary tools and plant charges or on account of interest on the
capital cost of land, kilns, plant, etc., unless Government directs otherwise.
C.—OUTTU RN ACCOUNTS
159) To a manufacture account should be credited the value of the manufactured articles
and of the surplus materials sold or otherwise disposed of.
Note 1.—The rates for valuing manufactured articles will be such as
may be fixed by com-' patent authority.
Note 2 —If the rate, at which any article of outturn manufactured for a
particular work is valued, turns out to be different from the issue rate of
a similar article already in stock, the value of the two articles may be
 averaged for the purpose of stock account unless Government decides
otherwise, allowance being made necessarily for the different quantities
at the different values.
160) A detailed outturn account for .each month should be prepared in Form P. W. A. 15,
Outturn Statement of Manufacture, and should bi attached to the Works Abstract for
the operation. The account is mid show, month by month, the quantities and values
of each class o articles manufactured and also the corresponding figures shown in t
e estimate (if any).
D.—CONSOLI DATED ACCOUNTS
161) The record of the monthly transactions connected with manufacture operations
should be kept in the divisional office in a separate Register of Manufacture, Form
P.W.A. 16, instead of the ordinary forms of the Registers of Works (vide Article 141).
E.—CLOSING OF ACCOUNTS
162) The accounts of manufacture operations should not remain open indefinitely. If the
operations are seasonal, the accounts of each season should be kept separate and
closed as soon as the operations are closed. In cases in which operations are
continuous, the accounts should be closed periodically or at least once a year.
163) Before the accounts are closed, the difference between the “operation " and "
outturn “should be adjusted under the orders of competent authority. If the orders
issued have the effect of enhancing or lowering the value of the outturn already
brought to account, the adjustment should be made by a suitable entry (without any
fresh quantities) in the Outturn Statement, Form, P. W. A. 15; in other cases, the
loss or gain, is the case may be, should be taken to the expenditure or revenue
head, concerned by a regular transfer entry, which will affect the "Operation"
account only. In all cases, the total "operation" and “outturn " should equal each
other when the Manufacture Account is closed.
Section 7.—Accounts of Deposits and Suspense Transactions
A.—accounts of heads other than “London stores " and "workshop suspense"
164) Subject to the provisions of Articles 165 and 166 below, a detailed account of the
transactions relating to the suspense heads "Purchases" "Stock" and "Miscellaneous
P. W. Advances" should be maintained in the divisional office in a Register called the
Suspense Register, Form P.W.A. 17, separate sets of folios being reserved for each
of the several classes of items under the heads concerned (vide Articles 48 and 54).
The account of the debt head "Public Works Deposits” should also be kept in the
same form.
165) In respect of items relating to deposit works (including items falling under the class "
Expenditure incurred on Deposit works in excess of deposits received ") which are
accounted for in detail in the schedule of Deposit Works, (vide Article 219), a single
entry for the monthly transactions relating to all such works should be made both in
the Deposit and the Suspense (Miscellaneous P.W. Advances) Registers, as the
case may be.
166) As the detailed accounts for individual transactions relating to Stock are kept in
Forms P. W. A. 4 to P. W. A. 6 prescribed in Section 2 of this Chapter the monthly
totals only in respect of each sub-head of stock should be posted in the Suspense
Register, the transactions of the several sub-divisions being detailed as separate
items and the totals of all sub-divisions as another. Transfers within the division
 should be accounted for against a single item “Deduct—Transfers within Division
“before the total for the entire head “Stock “is struck.
B.—ACCOU NTS OF SUSPENSE H EAD "LON DON STORES"
167) The transactions under this head should be recorded in detail in monthly schedule
Form P. W. A. 18.
C.—ACCOUNTS OF WORKSHOPS SUSPENSE
168) The detailed account of the transactions under this head will be kept, in a suitable
form to be settled by Government in consultation with the Accountant General so as
to show the cost of each job or operation and its adjustment from time to time.
169) The recorded expenditure on a job should be removed from the suspense head only
when and to the extent that, an adjournment is effected against the deposit received
or against the service or other head concerned; vide Article 176. This removal
should be effected by a credit to the account of the job. But when any charges are
transferred from one job operation to another, the transfer should be made by plus
and minus debit entries.
D.—U NADJ USTED BALANCES
170) In the accounts for [June] each year, the outstanding items in the Deposit Register
and the Suspense head “Purchases", which under the rules of Government are to be
treated as lapsed, should be credited to the Revenue head concerned. Any
subsequent repayment of such an item should be treated as refund of receipts under
the head to which the item was credited and the repayment should be noted in the
Deposit or Suspense Register against the entry for its credit to Government.
171) The balance under the sub-head " Storage” of the Suspense head " Stock"
outstanding at the end of the year should also be adjusted finally as a surplus or
deficit, vide Article 102, i.e., as profit or loss on stock, according as it is a minus or
plus balance, and should not be carried forward to the following year.
172) Items or balances under the suspense head " Miscellaneous P. W- Advances "
which become irrecoverable, or any balances under the head " London Stores " due
to short deliveries, which cannot be cleared by recovery of cost should not be
removed from the accounts until a competent authority has sanctioned their being
written off. For balances under the head “Workshop Suspense " see Article 62.
Section 8.—Workshop Accounts
A.—GENERAL
173) The directions in this Section shall not apply to the accounts of small shops kept in
divisions for the execution of repairs to tools and plant or of small manufacture jobs.
The accounts of works executed in such shops should be kept in the forms
prescribed for repair works or manufacture operations, as the case may be; 'vide
Section 5 and 6.
174) Larger workshops, with special plant or machinery should be treated as separate
sub-divisions, or divisions, for account purposes. When such workshops are of 'the
character of quasi-commercial undertakings, the system of accounts shall be that
prescribed locally for similar undertakings. When they are run mainly for
departmental purposes, the accounts should be kept in accordance with the general
directions laid down in this Section. In either case, the exact forms to be used and
the procedure to be observed will be settled by Government in respect of each
 workshop in consultation with the Accountant General concerned.
B.—DETAILED ACCOU NTS OF JOBS
175) Subject to the provisions of Article 63 and 64, all direct charges pertaining
exclusively to any job should be debited at once to the accounts of that job under the
suspense head " Workshop Suspense " and those of a general nature should be
treated, in the first instance, as general charges (under one or more suitable
headings) and apportioned subsequently amongst the jobs concerned in accordance
with a definite procedure.
Note.—All liabilities should be taken into account, even though
undisbursed, so that the general charges may be allocated correctly
month by month, and the recorded expenditure on each job may
represent, as far as possible, the actual cost up to date.
176) In the case of jobs of all classes, the cost of operations should be cleared or
adjusted in transfer (vide Article 169), as the case may be, month by month, but in
the following cases the accounts of a job may be settled once a year in [June], or in
an earlier month if the job is completed earlier (vide Article 62) : —
when the total cost during the year is not larger than Rs. 500 or any other limit that
may be fixed by Government in consultation with the Accountant General;
when the monthly settlement of account is convenient to the indenting division or
department.
Note.—When the estimated cost of a job is recovered in advance, it
should be kept in deposit in the first instance, and the adjustments of
actual cost made under this Article should be effected against the
deposit, the unexpended balance being refunded under the rules of
Government only when the job is completed and the account of it
settled.
177) In addition to the direct charges mentioned in Article 175, to the account of each job
may be debited, not through the Workshop Suspense account but directly under the
head of account concerned, suitable 'percentages to cover the indirect charges
determined by Government. The following are the examples of the charges usually
levied.
a) Supervision charges.
b) Interest on the capital cost of buildings, plant and machinery.
c) Maintenance charges of buildings, plant and machinery.
d) Depreciation of buildings, plant and machinery.
e) Establishment charges (including the percentage fixed by the
Central Government for Audit and Accounts Establishment.)
f) Profit.
See also Article 64.
Note.—The percentage realised on account of establishment charges
should be treated as a reduction of expenditure or as revenue receipts,
as the case may be, in accordance with the directions in Article 69. All
other percentages should be treated as revenue receipts.
178) The indirect charges mentioned in Article 177 should be brought to account
whenever the settlement of the account of direct charges is effected under Article
176.
C.—AN NUAL ACCOUNTS
179) Pro forma accounts of each workshop will be prepared annually in such form and in
such detail as may be prescribed by Government in consultation with the Accountant
General.
 Section 9.—Transactions with other Divisions, Departments and Governments
A.—GENERAL
180) When a transaction has to be cleared by a book transfer, the transfer should be
effected by debiting or crediting it to the remittance or other head concerned in the
Cash or Stock Accounts if it appears therein, or by an entry in the Transfer Entry
Book; see Articles 14 to 19 also.
Note 1.—Such percentage charges on account of supervision and
establishment and tools and plant as may be leviable under the rules,
should also be included, by a transfer entry, in the amount transferred.
Note 2.—The cost of workshop jobs need not be adjusted monthly, vide
Article 176.
B.—TRANSACTIONS ORIGINATING IN TH E DIVISION
181) When a transaction originates in a Public Works division, the necessary transfer
should appear ordinarily in the accounts of the division for the month in which the
transaction occurred, but in the case of work done in workshops the cost should be
adjusted in accordance with the directions in Article 175 to 177.
182) In respect of work done in a division for other divisions, departments cr
Governments, the intimation of the transfer will be given after audit (see Notes
below), by the Accountant General to the Accounts Officer concerned, or to the
division or department for which the work is clone, if in the same province. The
division undertaking the work should bring the transactions to account under the
remittance or other head concerned, and submit vouchers to the Accountant Gene-
ral in the same way as for works of the division itself.
Note 1.—For the purpose of this Article work done should include jobs
executed in workshops.
Note 2.—The provision regarding audit before intimation of transfer may
be relaxed in the case of any item appearing in the accounts for [June]
and requiring adjustment with another Government, vide Article 234.
183) For other transfer transactions between Public Works divisions subordinate to the
same or different Governments, the originating division should send an Advice of
Transfer Debit (or Credit), Form P. W. A. 19, accompanied .by necessary vouchers
in the case of debits, to the division concerned as soon as the transaction occurs.
The division required to adjust the amount should, if it accepts the transfer,
acknowledge it on the prescribed form of Acceptance of Transfer, Form P. W. A. 20.
The entry in the accounts of the debiting division should be supported by the
Acceptance of Debit or Advice of Credit, as the case may be.
Note—In cases of transfer debit transactions all relevant vouchers,
including such as do not pass ordinarily beyond the divisional office,
should company the Advice. If this requirement cannot be complied
with in any case in respect of a cash voucher which cannot be replaced
by a certificate of payment, an advice should be attached to the Monthly
Account for transmission by the Accountant General, after the audit of
accounts, to the division concerned.
C.—TRANSACTIONS ORIGINATING IN ANOTHER DIVISION
DEPARTMENT OR GOVERNMENT
184) Transactions originating in another division, department or Government should as a
rule be adjusted in divisional accounts only on receipt of intimation of the debit or
credit through the Accountant General. The following are, however, exceptions in
which the adjustment may be made without receipt of intimation from the Accountant
General:--
1. recoveries of rent realised on behalf of the Public Works Department by
disbursing or Accounts Officers of other accounts circles, provided these entries are
supported by certificates (signed by the disbursing or the accounts officer, as the
case may be) to show that the amounts adjusted in the accounts have' been realised
from the parties concerned ;
2. transactions for which advices and acceptances of transfers are exchanged
direct between one division and another vide Article 183;
3. any other transactions authorised by the Accountant General.
184-A. The transfers advised by the Accountant General for adjustment as per contra credit
or debit to the head " P. W. Remittances— Items adjusted by P. W. D." should be
registered in a Special Register (Form 57-A).
185) The Divisional Officer should examine every transfer advised to his division for
adjustment, but should not reject a transfer because the voucher is not in order, or is
wanting. Nor should a transfer sent for adjustment be partly accepted and partly
rejected; it may be rejected altogether if it does not pertain clearly to the division;
otherwise it should be accepted provisionally in full and the dispute, whether as to
the amount or as to other particulars of the transaction, should be settled separately
in communication with the officer who advised the transfer.
Note.—Railway debits for amounts due on Warrants and credit notes
passed on by the Accountant General for adjustment in the divisional
account, should be accepted in full subject only to readjustment later
on of under or over charges. The adjusting officer is not responsible for
the correctness of the charges with reference to the railway tariffs but
only for proper scrutiny with reference to the propriety of the charges
as against the 'head of the service concerned; the calculations made by
the Railway Account Department which are test checked by the Railway
Audit Department should be accepted as correct.
186) When a charge is transferred to another division, department or Government for
adjustment, the transfer must be supported either by the necessary vouchers,
complete in all respects, or by a certificate (signed by the Accounts Officer) of the
department originating the transfer to the effect that the payment vouchers have
been audited and passed in accordance with the rules. Divisional Officers are,
therefore, responsible for obtaining proper vouchers in support of all charges to
remittance heads in their accounts.
187) In cases in which Advices and Acceptances of Transfers are exchanged direct by
Divisional Officers of two accounts circles, those officers shall be jointly responsible
for clearing remittance transactions expeditiously in direct communication with each
other. If an item cannot be accepted, and the intimation of its rejection issues too
late to reach the originating officer within the month in which he has brought it to
account, the officer who is called upon to adjust it, should also inform his own
Accounts Officer, of the number and date of the originating officer's Advice of
Transfer and of his own intimation of objection, giving him also brief particulars of the
 debit or credit and tance heads in their accounts.
188) In cases in which no Advices and Acceptances of Transfer are exchanged, the
Divisional Officer should examine, as expeditiously as possible, the transfers which
his Accountant, General intimates to him for adjustment in the divisional accounts,
and report all his objections to the Accountant General, whether the transfer is
brought to account provisionally or rejected.
189) The directions given in Articles 187 and 188 shall apply also to transfer transactions,
not relating to the execution of works, with (1) Railways, (2) Military Engineer
Services, and (3) Posts and Telegraphs Department (Telegraph Section).
Section 10.—Accounts of Cemetery Endowments
190) Deleted.
191) Deleted.
192) Deleted.
193) Deleted.
194) Deleted.
A.—MONTH LY CLOSING OF TH E ACCOU NTS
195) The initial accounts of cash and stores which are maintained in sub-divisional offices
under the directions" contained in Sections 1 and 2, should be closed on the 25th or
such earlier date between the 19th and tr. 3 25th is may be fixed by the Accountant
General for the purpose, in order to fit the accounts returns of the sub-division may
reach the divisional office in sufficient time for the compilation of the monthly account
of the division and its submission to the Accountant General by the prescribed date
Note.—In cases where sectional officers are authorised to maintain
separate initial accounts of stock in their charge, which have to be
incorporated in those of the sub-divisions, they may be permitted
except in (June) to close their monthly accounts three days before the
date of closing fixed for the sub-division. This limit of three days may be
relaxed by the Accountant General in exceptional cases.
196) The cash and stock accounts of the divisional office should be closed on the last
working day of the calendar month. The transfer Entry Book of the month should be
closed as soon as possible after the expiry of the month, but before this is done, all
necessary transfers, e.g., those relating to the levy of the prescribed percentages for
establishment, tools, and plant, supervision charges, etc., should be made
B.—REVIEW OF U NSETTLED ACCOUNTS
197) The several registers and schedules relating to the suspense and deposit heads of
account, the Contractors' Ledger, Works Abstracts and Registers of Works, should
be reviewed monthly so that the action necessary to effect the expeditious clearance
of outstanding balances, whether by actual recovery or by adjustment in the
accounts, may be taken regularly throughout the year. In (May) or early in (June)
special steps should be taken to bring about all possible reduction in the number and
amounts of outstanding items at the close of the year,
198) Similarly, special action should be taken early in [June] to bring to account all
remittance transactions and other liabilities and assets awaiting settlement, and to
effect clearance, in the accounts of [June] of as many outstanding items as possible.
 Liabilities, as well as outstanding debits and credits remaining unadjusted at the end
of [June] should be watched individually to secure their clearance before the
accounts of the year are closed finally. It is not sufficient that the divisional office
should bring to account all the transactions the responsibility for which devolves on
itself. It is equally important that necessary action be taken to move the other parties
concerned to bring to account or settle the outstanding items; the intervention of the
Accountant General may be sought where necessary. All the original transactions
under the head "Transfer between P. W. Officers" which cannot be got adjusted by
the responding Divisions in the accounts for June Supply (referred to in Article 236)
should be transferred to the general suspense accounts "Miscellaneous Public
Works Advances" or "Public Works Deposits" as the case may be in the above
accounts. The adjustment thus made may be reversed in the account for the Current
month of the next financial year, quoting reference to the original advices.
Note.—In connection with transactions with other Governments it
should be borne in mind that the Central Accounts Section of the State
Bank close their books for the year on the 15th(July) vide Article 234.
C.—CLOSING OF THE ACCOUNTS OF THE YEAR
199) The financial year terminates on the [30th June] and actual transactions taking place
after that date should on no account be treated as pertaining to that year. In order,
however, that as many of the unadjusted outstandings of the year as possible should
be cleared and the errors in accounts coming to notice after the [30th June] should
be rectified, if possible, within the accounts of the year, the Transfer Entry Book and
the Stock Accounts should be kept open for inclusion of transfer entries relating to
rectification of errors and for settlement of outstandings, but not (in the case of stock
accounts) for actual transactions. These accounts should be closed on the 20th
[August] or on such date as may be prescribed by the Accountant General (see
Article 236).
Note.—Accounts of transaction with other Government must be settled
completely and communicated to the Accountant General by the 12th
(July)at the latest vide Article 234.
D.—CORRECTIONS I N ACCOU NTS
200)
a) If an item in the accounts which properly belongs to a
revenue or expenditure head is classified wrongly under another revenue or
expenditure head, the error may be corrected at any time before the accounts of the
year are closed, but, after the accounts are closed, no correction is admissible
except as permitted in Article 251 of Volume IV and except in cases affecting the
accounts of works including those falling under Article 149.
Note 1.—Errors in suspense accounts are governed by the rule in
clause (b).
Note 2.—If an error is detected after submission to the Accountant
General of the Divisional Officer's Supplementary Account of the year
(vide Article 236), it should be reported to the Accountant General for
his instructions unless the amount is not more than ten rupees.
b) All errors affecting debt (including suspense) and
remittance heads must be corrected, however old they may be.
 When a correction is permissible, it should be made by a formal transfer entry, but
when it is not permissible, a suitable note of it should be made in the account -concerned.
201) All corrections in accounts which may be advised by the Accountant General on his
auditing the documents should, after verification be carried out in all relevant records
in red ink and attested by the dated initials of the Divisional Accountant. A reference
to the audit note or other advice also be noted against the -correction.
E.—PROFORMA ACCOU NTS
202) If for the purposes of any profarma account which the Accountant General is
required to prepare or check, it is necessary to determine the charges incurred on a
particular work or service or a group of works or services, the expenditure on it
should be booked separately in the general accounts, even though, under rule, it
may not be customary to estimate or account for such expenditure separately.
Detailed instructions in this connection will be issued by the Accountant General in
consultation with the Government concerned, where necessary.
F.—ACCOUNTS IN OFFICES TO BE RECONSTITUTED.
203) When in consequence of the reconstitution of executive charges or of any other
arrangements, the accounts of two or more divisional offices are to be amalgamated
or those of any office are either to be broken up into parts or closed, the
Divisional .Officers concerned should apply in time to the Accountant General for the
instructions to be observed in regard to accounts in giving effect to the
arrangements.
 CHAPTER IV.—ACCOUNTS RETURNS RENDERED BY PUBLIC WORKS OFFICERS.
A.—GENERAL
204) The directions contained in this Chapter shall regulate the procedure relating to the
compilation of divisional accounts and to their submission to the Accountant General
In their application to the accounts of Divisional Officers in East Pakistan they are
subject to such modification as may be authorised by the Accountant General, East
Pakistan
B.—SU B-DIVISIONAL ACCOUNTS
205) Arrangements should be made, under the orders of the Divisional Officer, for the
despatch of the sub-divisional returns mentioned below, to the divisional office on
such dates as may render possible the compilation of the monthly or other periodical
amounts of the division on the due dates :—

a) Copies of the Cash Book Twice a month or oftener as may be

(supported by vouchers). directed by the Divisional Officer, the
copy for the last period of each month
together with the Cash Balance
Report being sent on the date fixed
for closing the Cash Book, vide Article
195.

b) Abstracts of Stock Receipts and Within three days of the date on

Issues, Forms P.W.A. 5 and P.W.A. 6 which the accounts of a month are
supported by receipted invoices or closed.
other vouchers, and extracts from
Registers of Stock Receipts and Issues
(Copies).
c) Works Abstracts (accompanied,
where necessary, by Statements of
Outturn from Manufacture and Transfer
Entry Orders) for each work in progress
in connection with which there was any
transaction during the month.
d) Petty Works Requisitions and
Accounts for each petty work in progress
in connection with which there was any
transaction during the month (in original).
e) Transfer Entry Orders, Form
P.W.D. 7, relating to the accounts of the
month, other than those proposed from
time to time and transmitted separately;
vide Article 108.
f) Such other returns as may be
necessary for the compilation of the
accounts required to be submitted to the
 Accountant General under orders of
Government, vide Article 239.

Note 1 .—The totals of the "Cash" columns on both sides of the copy of
the sub-divisional cash book should be expressed in words in the Sub-
divisional Officer's own hand in token of his having satisfied himself
that it is a true copy and correct in all respects.
Note 2.—The Accountant General to eliminate the work of preparing
copies may permit sub-divisions at the headquarters of a divisional
office to maintain two alternative Cash Books— one being submitted in
original to the divisional office at end of the month and the other being
used in the month following.
Note 3.—The Accounts Returns received from sub-divisions should be
further checked in accordance with the rules prescribed in this behalf in
the Audit and Departmental Codes.
C.—COMPI LATION OF MONTH LY ACCOU NTS
I.—Introductory
206) Save as provided in Article 207, all the transactions of the division, as recorded in
the initial accounts of cash and stock and in the Transfer Entry Book, should be
posted direct from those sources in one or other of the schedules prescribed in this
section, the details being in some cases recorded in supporting schedule dockets
(vide Article 209).
207) The cash and stock transactions booked under the head “Transfers within Division"
should not be included in any of the schedules leading to the monthly accounts. Nor
should the following transactions be posted in the schedules from the initial accounts
specified against each :—
i. transactions recorded in the Cash Book under the head " Cash
from Treasury" (These are brought to account as a part of the entry " Total amount
of cheques drawn ") ;
ii. transactions brought to account in the initial accounts of stock
(forms P.W.A. 5 and P.W.A. 6) through the Cash Book or the Transfer Entry Book;
e.g., stock purchase in. cash, stock sold for cash and stock received from works.
208) Before the actual compilation of the various schedules and schedule dockets, etc., is
undertaken, the Abstract Book, Form P.WA, 23 may be written up from the original
Cash Books Abstracts of Receipts and Issues of Stock, and the Transfer Entry Book
in accordance with the instructions printed on the standard form. The book will
consolidate all the transactions of the division and will thereby facilitate the location
of errors and omissions made in the compilation of the Monthly Account from the
schedules and also serve as an independent check over the compiled accounts.
II.—Schedule Dockets.
209) As cash vouchers and transfer entry orders, relating to (i) charges on works, other
than percentages charged for establishment, tools and plant, etc., and (ii) other
items of expenditure or disbursement for which a contingent bill is not required (see
Article 226), are received and are scrutinised, they should be posted into Schedule
Dockets in. Form P.W.A. 24, a separate form being used for—
 a) each work to be accounted for in a Schedule of Works Expenditure,
Form P, W.A. 27 or in the Schedules of Deposit Works and Takavi Works; Forms
P.W.A. 33 and P.WA. 36, vide Articles 219 and 221;
b) each manufacture or other item of expenditure debitable to Stock and
to-be accounted for in the Schedule of Debits to Stock, Form P.W.A. 28, vide Article
216; and
c) each separate class of charges (including refunds of revenue) for
which a schedule in any other form has to be prepared under the rules in this
Chapter.
Cash receipts which have to be taken in reduction of expenditure (vide Article 20)
should be posted as refunds, with brief particulars of the transactions.
210) At the end of the month, the schedule dockets should be completed in respect of the
Stock transactions. All the Stock debits and credits of the month as recorded in the
lower part of Forms P.W.A. 5 and P.W.A. 6, Abstracts of Stock Receipts and Stock
Issues, respectively, other than those brought to account through the Cash Book
and the Transfer Entry Book, vide Article 98, should be posted in the schedule
dockets. The total of the month’s Stock transactions relating to each schedule
docket should be entered therein as a single figure, plus or minus according as it is a
debit or a credit, and if there are both debit and credits to be entered, the net result
only should be posted.
211) The schedule dockets should then be totalled and reconciled with the works
abstracts in the case of works, and with the schedules concerned in the case of
dockets of class (c) of Article 209. All the vouchers (including acknowledgements for
stock supplied to contractors), transfer entry orders, survey reports, and sale
accounts which are required to be submitted to the Accountant General (vide Article
232) should then be attached to the respective schedule dockets which should Le
numbered in a separate series for each month.
Note.—Accountants General may at their discretion, permit Divisional
Officers to post the Schedule Dockets at the end of the month from the
Works Abstracts as soon as the latter are completed and checked.
Accountants General may also at their discretion dispense with the pre-
paration and submission of a Schedule Docket for a work when the
outlay on that work consists entirely of payments on muster rolls or
other vouchers not required to be submitted to the Accountant General.
In' that case, the Divisional Accountant should record a certificate in the
last "V column of the Schedule of Works Expenditure against the
relevant item that the vouchers in support of the item are such as are
not required to be submitted to the Accountant General under the rules.
Note 2.—Some of the schedules mentioned in clause (c) of Article 209
include charges for works supported by a Schedule of Works
Expenditure. Such charges and other transactions relating to the works
expenditure should be posted in the schedule deckles for the works
concerned.
212) For percentage recoveries made on account of establishment, tools and plant, and
accounts and audit charges, a single schedule docket should be prepared in Form
P.W,A. 25 which should embrace all Government as well as non Government works
on which these percentages may be leviable under rule.
Note—This form serves as the transfer entry order relating to there
recoveries (vide Article 196) and should, therefore, be signed by the
Divisional Officer, and should therefore, be signed by the Divisional
Officer
III.—Schedules.
(a) Schedule .of Monthly Settlement with Treasuries.
213) After the settlement of account mentioned in Article 89 has been effected with
treasuries, a Schedule of .Monthly Settlement with Treasuries should be prepared
in Form P.W.A. 26 separately in respect V- of the treasuries of each accounts
circle.
 (b) Schedule of Revenue Receipts
214) The following schedules which are only extracts of the Registers prescribed in
Articles 113 to 115. should be prepared in the same form as that of the
corresponding registers :—
i. Schedule of Revenue Realized.
ii. Schedule of Refunds of Revenue.
iii. Schedule of Receipts and Recoveries on Capital Account.
Note.—A separate schedule should be prepared for each class of
receipt for which a separate register is maintained under Article 113.
(c) Schedules of Works Expenditure
215)
a) After a reconciliation has been effected between the totals of works
abstracts and relevant schedule dockets, a Schedule of Works Expenditure should
be prepared in Form P.W.A. 27, separately for expenditure relating to each of the
following classes :—
i. each major head (or a division thereof shown separately in
Appendix 2 to Volume I) under which expenditure is recorded, a separate schedule
should be prepared for " Central" and " Provincial ", in the case of " 50—Civil Works
" in Governors' Provinces;
Note—This form is not used for manufacture, vide, Article 216.
ii. Military Engineer Services ;
iii. Royal Pakistan Air Force ;
iv. Railway Works ;
v. Posts and Telegraphs Department Works ;
vi. Archaeological Works of the Central Government connected
with the conservation of ancient monuments which are debitable to the
Archaeological Department;
vii. all other Government works including occasional works of
classes (ii) to (vi) and
viii. all non-Government works other than Deposit Works, vide
Articles 219 and 221.
b) Only those works on which expenditure has been incurred during
the month should be included in the schedule. The entries should be detailed in the
order of the prescribed heads of the accounts classification in the case of works of
classes (i) to (vi) and grouped separately for each Government, department,
division, local body or other party concerned, in the case of works of classes (vii)
and (viii). All works which form part of a single project or system should, in all cases,
be grouped together.
(d) Schedules of Suspense Transactions.
216)
a) All debits to stock should "be collected in Form P.W.A. 28,
 Schedule of Debits to Stock. The entries in this schedule should be arranged in four
groups—(1) " Manufacture", (2) " Land, Kilns, etc.",(3) "Storage” and (4) "Other sub-
heads," Under (1), should be detailed all manufacture operations in progress and
under (2), all works in progress in connection with the acquisition of land,
construction and repairs of kilns, etc. Under (3), should be shown, the expenditure
which is incurred, after the acquisition of the stores, on work-charged establishment
employed on handling and keeping initial accounts, the custody of stock and the
maintenance of the store godown or yards, etc. Under (4), should be shown (a)
individually, all items of expenditure on the carriage, handling, etc., of stock
materials when the cost of such processes is debitable to the sub-head of stock
under which the materials are classified (vide Article 98 and 131), (b) individually, all
items of acquisition of stock materials for which an estimate is required, and (c)
collectively, all other items of acquisition of stock materials. In respect of each
manufacture operation, the outturn of the month (vide Article 156) should also be
shown in the schedule. The operation and outturn should be entered in two separate
lines.
b) An account of suspense head “Stock " should next be prepared in
Form P. W. A. 29, Stock Account. Part I of this form is the main account which
should show the receipts, issues and balances, classified by sub-heads. Separate
figures should be' given in respect of the subheads "Manufacture", "Land, Kilns,
etc.", and "Storage", and all other sub-heads (vide Article 95), should be lumped up,
Part II, the Detailed Account of Issues, should be written up first, and from this part
and the Schedule of Debits to Stock, Form P. W. A. 28, should be prepared Part I.
217) The schedules relating to Purchases and Miscellaneous P W. Advances should be
prepared in Form P. W. A. 30 (or Form P. W. A. 31, vide Note 1 below) and Form P.
W. A. 32, respectively, on the basis of the entries made in the Suspense Register,
Form P W A 17 vide Article 364.
Note 1.— In respect of Purchases the Accountant General may
authorise the use of Form P. W A. 31 in the case of divisions where the
number of outstanding items is very large but the number usually
affected by the monthly transactions is small.
Note 2. — In the schedule of Miscellaneous P.W. Advances for the
months other than (June] items which do not exceed Rs.5 each may be
shown in a lump sum if the Accountant General so
218) The schedule for the Suspense head "London Stores" has already been described in
Article 167, The schedule for “Workshop Suspense " should be prepared in such
form as may be prescribed by Government in consultation with the Accountant
General.
(e) Schedules of Deposit Transactions.
219) After the reconciliation mentioned in Article 211 has been effected, a consolidated
record of the transactions of a month relating to all deposit works of the division
should be prepared in Form P W A 33, Schedule of Deposit Works. This schedule
should show in respect of each work, the amount of deposit received and the
expenditure incurred, both during the month and up-to-date. The amount of deposit
received for each work should be numbered as a single item but the transactions
which relate to (1) the share available for works expenditure and (2) the total amount
recoverable as establishment, tools and plant and audit and accounts charges, if
 any, should be shown separately, thus—
For Works Expenditure
For Percentage charges
Note.—Refunds of unexpended balances of completed works should be
taken in reduction of the deposits and, therefore, shown in the Schedule
as minus realizations and not as expenditure
220) After the transactions relating to Deposit Works have been posted in the Deposit
Register, Form P. W. A. 17, a schedule of complete transactions, as accounted for in
that Register, should be prepared in Form P. W. A. 34. It should show for each item
the opening balance, the receipts and adjustments of the month, and the closing
balance.
Note.—The Accountant General may authorise the use of alternative
Form P. W. A. 35 under the conditions prescribed in Note 1 to Article
217. This form is in two parts—Part I, Abstract Account, which should
show the totals for each class of deposits and Part II, Detailed Extract
from the Deposit Register. In Part II, only such items should be
extracted from the Deposit Register as are affected by the month's
transactions, but in the schedules for the months of (September,
December, March and June) all current items should be shown, those
not affected by the month's transactions should also be included.
(f) Schedule of Takavi Works.
221) After the necessary reconciliation between the totals of works abstracts and relevant
schedule dockets (vide Article 211), the transactions i elating to Takavi Works
should be consolidated in the Schedule of Takavi Works Form P. W. A. 36, which
should show the expenditure incurred on each work, the amount realised on account
of it and the outstanding balance of the account.
(g) Schedules of Debits/Credits to Adjusting Account between Central and Provincial
Governments”
222)
a) In Forms P.W.A. 37, separately for debits and credits under each
major head should be brought together all transactions which originate in the division
and have to be adjusted by the Accountant General through the major head
"Adjusting Account between Central and Provincial Governments” vide Article 15.
b) In Provincial divisions the transaction included in the schedules of
Debits/Credits to "Adjusting Account between Central and Provincial Governments"
should be grouped according to the prescribed heads of classification, where in the
Central divisions the transactions included in them should be detailed by each
Government.
c) Deleted.
note.—Percentage recoveries for audit and accounts should appear in
these schedules in the case of Provincial divisions only.
d) Items or groups of items for which details are given in the
separate schedules, e.g., Schedules of Receipts (Form P. W. A. 9), and Works
expenditure (Form P. W. A. 27 or P. W. A. 41), should be shown as a single item.
 (h) Schedule of Debits /Credits to "Inter Provincial Suspense Account".
223) In divisions under the administrative control of a Provincial Government, any
transactions which originate in the division on behalf of any other Provincial
Government should be collected in Form P. W. A. 38, separately for debit and credit
transactions. The items in the schedule should be detailed by each Government.
(i) Schedules of Debits/Credits to Remittances.
224) All remittance transactions other than those mentioned in Articles 222 and 223
should be collected in Form P. W. A. 39, separately for debits and credits and the
entries grouped under the headings given in the sample entries in the form.
(j) Schedule of Debits/Credits to Miscellaneous Heads of Account.
225) Subject to such instructions as may be issued in this behalf by the Accountant
General, all disbursements and receipts, which cannot be accounted for in any of the
other schedules prescribed in Articles 213 to 224 should be collected in Form P. W.
A. 40. The transactions to be accounted for in this schedule must be such as are
adjustable finally in the books of the Accountant General under one of the non-
Public Works major heads of revenue and expenditure or a debt head, appertaining
to the accounts of the Government to which the division is subordinate.
Note. 1—In Central division’s income-tax recoveries from work-charged
establishments should appear in the Schedule of Credits to
Miscellaneous Heads of Account. Similarly, in these divisions,
percentage recoveries for accounts and audit should appear as credits
or minus debits in the Schedule of Credits or Debits to Miscellaneous
Heads of Account, according as the amount are creditable to XLVI—
Miscellaneous—Fees for Government Audit “or "26—Audit”; vide
Article 72.
Note. 2—Save as provided above no transactions should be accounted
for under the final or debt head concerned and shown in the Schedules
of Credits or Debits to Miscellaneous Head of Account except under the
authorisation of the Accountant General. Ordinarily, they “should be
shown under the remittance head” Public Works Remittances—III Other
Remittances and included in the Debit or Credit Schedule (Form P. W. A.
39) as the case may be.
IV.—Consolidated Account of Contingent Expenditure
226) When cash required to meet contingent charge is drawn from treasuries by cheques,
all contingent charges (including stock and adjustment charges) should be
consolidated in the form prescribed in Treasury Rules of the Government concerned
for the monthly detailed bill of contingent charges countersigned after payment
(headed "Not Payable at the Treasury"). Particulars of charges need not be entered
in this account except in the case of miscellaneous items which do not fall under one
of the classified sub-heads for specific charges.
V.—Classified Abstract of Expenditure
227) A consolidated account of all expenditure debited against the grants of the division
should be prepared in Form P. W. A. 41, Classified Abstract of Expenditure. The
figures relating to the several major heads (or divisions thereof shown separately in
column 1 of the Classification table in Appendix 2 to Volume I) should be entered in
separate sections, arranged in the order indicated in the Appendix, and in the case
 of the major head "50—Civil Works in Governors' Provinces the "Central" and "
Provincial" transactions should be shown in two different sections.
Note 1.—When works for Military Engineer Services, Royal Pakistan Air
Force, Railways Posts and Telegraphs Department and Archeological
Department are undertaken as a standing arrangement, vide Article 215,
and funds for the purpose are allotted to the division the expenditure
transactions connected therewith should also be abstracted in Form P.
W. A. 41 in accordance with the classification prescribed in respect of
the works concerned vide Article 17.
Note 2.—Refunds of Revenue should be excluded from this Abstract as
they are treated as minus Revenue, vide Article 21. On the other hand,
"Receipts and Recoveries on Capital Account" should be included in
this Abstract as minus expenditure, as they are taken in reduction of the
charges under the proper head concerned.
VI.—Monthly Accounts
228) Finally, the Monthly Account should be prepared in Form P. W. A. 42. This account
is an abstract of the entire receipts and disbursements of the month, as detailed in
the various schedules and registers, and shows also the opening and closing cash
balances. On the back of the form are recorded (1) a memorandum of miscellaneous
cash receipts paid into treasuries and (2) a certificate in respect of the closing cash
balances of the subordinate disbursing officers.
229) The entries in the Account should be divided into three groups : (1) Revenue entries,
which are totals of receipts of the Government concerned under the several major
heads, as taken, from the Registers of Revenue Realised, Form P. W. A. 9, (2)
Expenditure entries, which are the totals of expenditure of the Government
concerned for the several divisions of major heads and are posted from the
Classified Abstracts of Expenditure, Form P. W. A. 41, and (3) Other Heads, under
which both receipts and disbursements are posted from the Schedules of Deposits,
Takavi Works, " Adjusting Account between Central and Provincial Government", "
Inter-Provincial Suspense Account", " Remittances 'r and Miscellaneous Heads of
Account, Forms P. W. A. 34 to P. W. A. 40.
Note 1.—The entries posted under the several heads in the monthly
account should be checked with corresponding entries in the
Abstract Book (Form P. W. A. 23).
Note 2.—The totals of the columns for receipts and disbursements must
agree and, if there is any difference due to cash being in transit between
two disbursing officers its amount should be included in the closing
balance and the certificate of cash balance should be amplified to
explain the amount and the steps taken to adjust the difference.
230) The monthly Account should be submitted so as to reach the Accountant General's
office by such date between the 7th and 10th of the month following that to which it
relates, as may be fixed by the Accountant General in consultation with the
Divisional Officer It should be supported by the following documents : —

1. Schedule of Revenue Realised, Extracts from the registers,

Form P.W.A.9, vide Article 214.
2. Schedule of Refunds of Revenue,
Form P.W.A.9

3. Classified Abstracts of Expenditure, Vide Article 227.

Form P. W. A. 41.

4. Schedules of Works Expenditure, Vide Article 215.

Form P. W. A. 27

5. Consolidated account of contingent vide Article 226.

expenditure (with necessary vouchers).

6. Schedule Docket of Percentage vide Article 212.

Recoveries, Form P.W.A.25.

7. Stock Account, Form P. W.A. 29

(with Sale Accounts 1 in support of the Cash
Credits to Stock). Vide Article 216.

8. Schedule of Debits to Stock, Form

P. W. A. 28

9. Schedule of Purchases, Form

P.W.A. 30 or P. W.A.I Extracts from the 31, and Vide Article Extracts from
sections of the the relevant sections of the
Suspense Registers, vide
10. Schedule of Miscellaneous P. W. A Article 217.
advances, Form P.W.A. 32.

11. Schedule of London Stores, Form

P. W. A. 18 1
Vide Article 218.
12. Schedule of Workshop Suspense
(in the form prescribed by Government)

13. Schedule of Receipts and Vide Article 214.

Recoveries on Capital Account, in the same form
as that of the registers.

14. Schedule Dockets, Form P.W.A. 24

(with necessary vouchers, transfer entry orders,
Vide Articles 209 to 211.
survey reports and sale accounts attached to
each).

15. Schedules of Credits and Debits to Vide Article 222.

Adjusting Account between Central and Provincial
Governments’ Form P.W.A. 37.

16. Schedules of Credits and Debits to Vide Article 223.

"Inter-Provincial Suspense Account " Form P.W.A.
38

17. Schedules of Credits and Debits to Vide Article 224.

Remittances, Form P.A.W. 32.

18. Schedules of Credits and Debits to Vide Article 225.

Miscellaneous Heads of Account, Form P. W. A.
40.

19. Schedule of Monthly Settlement

with Treasuries, Form P.W.A. 26 (with supporting
Vide Article 213.
Consolidated Treasury Receipts and Certificates of
issues, signed by Treasury Officers".

20. Schedule of Deposits, Form P.W.A. Vide Article 225.

34 or P. W. A. 35, Extract from the Deposit
Register, Form P.W.A 17.

21. Schedule of Deposit Works, Form Vide Article 219.

P. W. A. 33 (with Vide Article 219. Reports of
Progress of Expenditure).

22. Schedule of Takavi Works, Form P.

W. A. 36 (with Vide Article 221. acceptance of the Vide Article 221.
Civil Department mentioned in Article 34.

23. Extract from contractors Ledger, Vide Article 233.

Form P.W.A.43

24. Extract from the Register of vide Article 184 A.

Transfers advised by the Accountant General,
Form P.W.A.57—All (detailing, outstanding, items
in the same Form as the Register)

25. Extract from Account of receipt of

Tools and Paint Form C. P.W.A. 13, and

26. Extract from Account of Issues of

Tools and Plant, from C.P.A.W.14 (with supporting In the same form as the
Survey Reports of Stores Form C.P.W.A. 18, Sale Accounts.
Account Form C.P.W.A.19 and acknowledgments Vide Article 239.
of officers concerned in the case of stores
transferred to other officers not being Divisional
Officers rendering accounts to the same
Accountant General.

27. Extract from the Register of Vide para 21 of C.P.W.A.

Divisional Accountants Audit objection, Form Code.
C.P.W.A. 60(A.T.C. 6).
 28. Schedule of Rents of Buildings and
Land Forms C.P.W. A.75 (with supporting Vide para 265 of C.P.W.A.
statements of Rents recoverable in cash, or by Code.
deduction from pay Bills, Form C.P.W.A.48).

29. List of Accounts submitted to Audit,

Form P.W.A.44.

Note 1.—The consolidated account of Contingent Expenditure is not

required to accompany the Monthly Account if contingent charges are
drawn by bills presented direct at treasuries.
Note 2.—If the Divisional Officer is required by any rule to make a formal
report, periodically, of the progress of expenditure on Deposit Work, to
the administrator or depositor concerned, a report setting forth the
amount of the estimate, the total deposits received and the progressive
expenditure, should accompany the Schedule of Deposit Works, so that
the Accountant General may after audit of the schedule verify the report
and forward it to the local body or persons concerned.
Note 3.—If the Divisional Officer is authorised to refund, without
reference to higher authority, fines which have been remitted by a court
of law, the original orders of the court should accompany the Schedule
of Refunds of Revenue, as the audit of the refunds made in such cases
is conducted by the Accountant General on the authority of the orders
of the court.
231) The schedules relating to the suspense and deposit accounts, should be submitted
to the Accountant General month after month, so long as there are balances,1
outstanding under the account concerned whether there have been any transactions
during the month or not. In respect of the Schedule of Deposit Works, Form P. W. A.
33, the Accountant General may dispense with the submission, every month, of Part
II of the schedule, provided (1) that this part is submitted invariably with the accounts
for (June) and (2) that, if Part II for any month contains works any expenditure on
which has been debited to Miscellaneous P. W. Advances, an extract from Part II
relating to such works only is submitted to him. Subject to these exceptions, the
remaining schedules are necessary only if there have been any transactions during
the month.
232)
a) With the exceptions noted below [as to which, however, see
clause (b) below], all vouchers and transfer entry orders in support of cash payments
and other charges in the accounts should accompany the Monthly Account: —
i. muster rolls or other vouchers in support of payments to labourers,
irrespective of amount;
ii. vouchers in support of payments of wages to members of the work-charged
establishment, when the Divisional Officer is authorised to sanction the posts held by
them ;
iii. other vouchers, whether relating to works or contingencies, the amounts of
which do not exceed Rs. 25 ;
 Note.—Vouchers not submitted to the Accountant General should be "
cancelled " by means of a perforating or endorsing stamp and kept
carefully to be made available for test audit when ever demanded by
him.
iv. invoices or other vouchers in acknowledgement of issues of stock materials,
including issues of outturn from manufacture to Stock;
v. vouchers in support of payments made for the conversion of cash deposits
into interest-bearing securities, in cases in which no voucher other than the security
itself or a safe custody certificate of the security exists ; and
Note.—When a voucher of this class is not submitted to the Accountant
General the reasons should be noted against the entry of its amount in
the schedule docket or in the Schedule of Works Expenditure, vide"
Article 211.
vi. transfer entry orders of the classes enumerated below:—
a) those involving debits to Remittance heads otherwise than in
respect of expenditure on works ;
b) those relating to charges which are supported by vouchers
received in transfer ;
c) those involving a debit or credit to London Stores, or a credit to a
Revenue head (Gross Receipts), or to any Miscellaneous Head of Account
otherwise than in respect of expenditure on works.
b) All vouchers (other than Muster Rolls) in support of debits to contractors
should be submitted to the Accountant General even though falling under any of the
exceptions to clause (a).
Note 1.—The provisions in clauses (a) and (b) of this Article apply also to
voucher received from other divisions, departments or Governments, in
support of transfer debits raise by them.
Note 2.—The term "Voucher" used in clause (a) includes advices of
Transfer Credit and Acceptances of Transfer Debit received from other
divisions, departments, etc., in t he case of the docket for Schedule of
Debits to Remittances.
c) All vouchers in support of payments for land acquired should be submitted to
the' Accountant General.
d) All survey reports of stores and sales accounts should also accompany the
Monthly Account. Sale accounts in support of cash credits to stock should be
attached to the stock Account, Form P.W.A. 29; survey reports and sale accounts in
support of other credits to stock should be attached to the schedule dockets
pertaining to the works or accounts debited and the remaining survey reports and
sale accounts should be attached to the schedule dockets relating to the works or
accounts credited.
233) An extent from the Contractors' Ledger should also be prepared in Form P. W. A. 43,
and submitted to the Accountant General with the Monthly Account, unless
Government has prescribed in consultation with the Accountant General that the
transactions covered thereby should be audited by the latter locally at the periodical
inspections of divisional and other offices.
234) In connection with the accounts for [June], the following points should receive
special attention:—
a) the entry of the closing cash balance should be supported by (1) the original
Cash Balance Reports of all disbursing officers including the Divisional Officer, and
(2) a certificate of the Divisional Officer to the effect that he has obtained, on. or after
[30th June,] and retained in his office, an acknowledgment from the officer or
subordinate concerned, in respect of each item of imprest or temporary advance
shown in the Cash Balance Reports of the division for [30th June] ;
Note.—The original Cash Balance Reports of subordinate disbursing
officers should be initialled by the Divisional officer before transmission
to the Accountant Genera'.
b) to Part II of the Schedule of Monthly Settlement with Treasuries, Form P. W.
A. 26, should be subjoined a statement in the form given below, in respect of the
cheques drawn to meet payments of works ;

Particulars No. of cheques issued. Amount

For the whole month

During the last five working days of the month

c) the Schedules of Credits [Debits to the heads "adjusting Account between

Central and Provincial Governments", and "Inter-"Provincial Suspense Account"
should invariably be despatched so as to reach the Accountant General not later
than the 7th of [July] of the succeeding year and all correcting entries affecting those
schedules should be intimated to the Accountant General so as to reach him by the
[12th of July] at the latest.
235) Within six weeks of the submission of the Monthly Account for [June], a consolidated
certificate in respect of balances, other than cash, should be forwarded to the
Accountant General in Form P. W. A. 46, Annual Certificates of Balances.
Note.—If the closing balance under any head is nil it does not follow
necessarily that a certificate is not required in respect of it. In all cases
in which there was a balance at the commencement "of the year, or
there were any transactions during the year, a certificate should be
recorded but the wording of it may be amended suitably If the closing
balance is .nil.
236) In addition to the ordinary accounts for [June], a Supplementary Account for that
month, which shall comprise the transfer entries and corrections permitted in Article
199, should be submitted to the Accountant General with all the necessary
accompaniments, so as to-reach him by the 1st [September] or such other date as
may be prescribed by him.
Note.—This account should be of the simplest character and should set
forth only the transactions to be brought to account. It is not
necessary, for instance, to repeat in any of the Suspense or Deposit
Schedules the times not affected, so long as in addition to the
necessary details of the items affected the totals for the account
concerned are also given. Similarly, in the Extract from the
Contractors' Ledger, Form P. W. A. 43, only the accounts of those
 contractors whose accounts are affected in any way should be given.
237) Deleted.
238) The Divisional Accountant should sign not only the Monthly Account, but also all the
schedules, etc., accompanying it. The Divisional Officer need not sign all these
documents; he should, however, sign the Monthly Account and the List of Accounts,
Form P. W. A. 44, unless he is absent from headquarters, in which case he should
send to the Accountant General, as soon as he can examine his books and papers
on return, a report in Form P. W. A. 45 (with a duplicate copy of the Monthly Account
signed by himself), without which the Accountant General will not pass the Monthly
Account finally. The consolidated Account of Contingent Expenditure, vide Article
226 should be signed invariably by the Divisional Officer.
Note.—It is desirable that the Divisional Officer should make
arrangements for the review by himself of all the vouchers before they
are submitted to the Accountant General and that unless the
circumstances are exceptional, the Divisional Officer should sign the
accounts himself.
239) In addition to the accounts prescribed above, such other accounts (e.g., Subsidiary
accounts of revenue, Stores, Stock and Tools and Plants and interest bearing
securities, or profarma accounts) should be submitted to the Accountant General as
Government may prescribe or the Accountant General may require.
 PART III.—FOREST ACCOUNTS.
CHAPTER V,—CLASSIFICATION OF FOREST RECEIPTS AND EXPENDITURE.
A.—GENE RAL
240) The major and minor heads prescribed by the Comptroller and Auditor General with
the approval of the President for the classification of forest receipts and expenditure
are set out in Appendix 2 to Volume I. The sub-heads, detailed heads or units of
grants and appropriation "will be determined by Government according to local
requirements. The authorised arrangement of heads should not, however, be altered
^except in consultation with the Accountant General.
B.—TRANSACTIONS WITH OTHER DEPARTMETNS AND 'GOVERNMENTS
241) Adjustments with other Departments and Governments in respect of supplies made
or services rendered by or to the Forest Department should be regulated by the
directions contained in Chapter 4 of Volume I.
242) Recoveries or payments made in cash should be treated like other revenue receipts
or service payments, as the case may be. But when a transaction has to be adjusted
by book transfer, the transfer should be effected by debiting or crediting the amount
involved to " Book Transfer", the entry in the accounts being supported by full
particulars of the transaction and where necessary, by the bill or invoice duly
accepted by the department debited or by the bill or invoice of the Supplying
Department accepted by the Forest Officer.
243) Transactions of the Central Government or of another Provincial Government
originating in a Provincial Forest Division, in so far as such transactions are
adjustable by book transfer should be entered in the accounts as debits or credit to
the head " Book Transfers— Central", or "Book Transfers Government of the
Province of.......",as the case may be. Likewise, Provincial transactions originating in
a Forest Division of the Central Government should be taken to the head “Book
Transfers Government of the Province of........ ". The necessary adjustment will be
made by the Accountant General against the balances of the Government
concerned.
C.—I NTER-DIVISIONAL TRANSFERS
244) All revenue and expenditure should be recorded in the accounts of the division with
which it is collected or incurred without reference to its origin or object and save as
provided in Article 245, no inter-divisional adjustments should be made except under
special orders of Government.
245) In cases where Government in consultation with the Accountant General have
declared a Division or a Circle as a unit for the purpose of ascertaining the financial
results of the working of the forests, adjustments may be made between different
units. Thus, in cases where the unit is the division, adjustments may be made
between different divisions; where the unit is the circle, adjustments may be made
between divisions in different circles. These adjustments may be made monthly or
annually as may be found convenient.
D.—CHARGES FOR ESTABLISHMENT, TOOLS AND PLANT, ETC.
246) Charges on account of general services like Establishment, Live Stock, Stores and
Tools and Plant should be classified under appropriate sub-heads under the minor
head " Establishment" or " Conservancy and Works", as the case may) be and, save
 as provided below, .no attempt should De made ordinarily to include in the cost of an
individual work any portion of expenditure on account of those servie4s. The cost of
materials purchased for a specific work should, however, be debited to the accounts
of that work.
247) Pay and allowances of such temporary establishment as is employed upon the
actual execution, as distinct from the general supervision of a specific work or upon
the subordinate supervision of departmental labour stores and machinery in
connection with such a work should be debited to the appropriate sub-head under
“Conservancy and Works" and not under " Establishment".
248) Where such extendible stores, as building materials, small stores house fittings, etc.,
taken to the general sub-head for Stores and Tools and Plant, are utilized
subsequently on any specific work, the value thereof should be transferred to the
accounts of the work concerned by write-back to the sub-head to which the stores
were debited originally. Similarly, the cost of carriage of these stores to the site of a
work and carriage charges in connection with the movement from place to place of
other materials and Tools and Plant issued to or provided specifically for a work may
be debited direct to the accounts of that work.
E.—FOREST REMITTANCES.
249) All sums paid into the treasury by a departmental officer or on his account should be
debited to "Forest Remittances" irrespective of whether a remittance is made in cash
or by a cheque. Similarly the value of all cheques drawn should be credited to
"Forest Remittances" irrespective of whether or not they are cashed at once.
F.—FOREST ADVANCES.
I.—Advances to Disbursers.
250) When a subordinate officer who is not authorised to draw cheques against the
drawing account of the Divisional Officer is given a cash advance of suitable amount
to enable him to make the disbursements entrusted to his charge, the amount of the
advance should be debited in the accounts of the officer making the advance to "
Forest Advances" as an advance to the disburser concerned. When an account of
the advance is rendered by the disburser, the amount of the expenditure incurred
should be credited to “Forest Advances” by a per central-debit to the appropriate
sub-head of accounts classification.
II.—Advances to Contractors, etc.
251) Advances to contractors, suppliers and labourers made in connection with the
execution of works under the orders of competent authority should be debited in the
accounts of the officer making the advance to the head "Works Advances"
subordinate to the minor head “Conservancy and Works ", the entry being supported
by an acknowledgement by the payee. When recovered (wholly or partially) from the
contractor, etc., either by work done or in cash the amount recovered should be
credited under "Works Advances". If the recovery is the value of work done, such
value should simultaneously be debited per contra to the appropriate sub-head of
accounts classification.
252) Petty advances to labourers which are made by a subordinate out of his own imprest
or advance (see Article 250) and allowed to be treated as part of the cash balance
with him, should not, however, be accounted for "as "Works Advances".
G.—RECOVERI ES OF SERVICE PAYMENTS
253) Recoveries of service payments should be dealt with as follows:—
a) If made before the close of the year in the accounts of which the payment
was included.
1. When the recovery is in adjustment of an overcharge on account of pay or
travelling allowance and is made by deduction from a bill debitable to the same
detailed head, the net amount only should be debited to that head.
2. In all other cases, the amount recovered should be entered initially in the
accounts as an item of receipt under "Recoveries of Service Payments" but in the
accounts rendered to the Accountant General the amount should appear as a minus
entry under the sub-head to which it was debited originally.
b) If made after the close of the year in the accounts of which the
payment was included. The amount should be credited in the accounts as
miscellaneous revenue.
H.—OTH ER RECOVERIES
254) Other recoveries from pay bills, etc., should be recorded as pertaining to "Provident
Funds, Income-tax, etc-," as the case may be, but such recoveries as are creditable
to the Central Government (e.g., deduction on account of income-tax Postal Life
Insurance Fund, etc.) should be classified under the head "Book Transfer—Central"
(see Article 243). In the same way, any recoveries creditable to another Provincial
Government should be taken to the head " Book Transfers— Government of.........”
I.—FOREST DEPOSITS.
255) Earnest money deposits which are paid under the rules of Government by
contractors or purchasers of forest produce direct into a treasury or sub-treasury
should be treated as Revenue Deposits and not as Forest Remittances. Such
deposits should not appear in the accounts of the officers of the Forest Department.
Similarly, earnest money deposits which are received initially by a Forest Officer but
remitted subsequently to the treasury as such should also be dealt with in the
treasury accounts as Revenue Deposits.
Note.—Earnest money deposits which are tendered at auctions held at
outlying stations and received by Forest Officers under the rules of
Government may be accounted for in the Forest Departmental accounts
as "Revenue Deposits" if this course is considered more convenient by
Government. Under this arrangement such deposits, whenever remitted
to the treasury, should be treated in the treasury accounts as Forest
Remittances while the Forest Departmental Officer concerned should
keep the detailed accounts of these deposits and submit the necessary
returns to the Accountant General in accordance with the directions
contained in Volume II.
 CHAPTER VI.—ACCOUNTS TO BE KEPT IN FOREST OFFICES.
A. —CASH BOOK.
I.—General
256) Every officer who is authorised to receive or disburse Government money should
keep an account in Cash Book, Form F- A. 1 in which he should enter not only all
money, transactions as they occur but also book transfers permissible under Article
260.
257) Only transactions connected with the public service and no other should be shown in
the Cash Book. Sufficient details should be given in the column “Particulars” to admit
of the main points of each transaction being ascertained readily without reference to
the detailed vouchers. All items of revenue must be detailed fully; the forest from
which the revenue is received, the person who pays it, and the articles and
quantities removed should be stated in that column whenever the information is
available. The classification of receipts and charges should be given in the column
“Head of Service “in accordance with the prescribed accounts classification (see
Chapter V).
258) When a cheque is drawn in favour of self or order to replenish the cash chest the
amount of it should be entered at once as a receipt. This entry must not be delayed
until the money has been received after the cheque has been cashed at the
treasury.
259) A cheque drawn in order to be paid away should be entered simultaneously on both
sides of the Cash Book, once as a receipt of money from the treasury and again as
a payment to the payee concerned, the number and distinguishing letter of the
cheque being specified in both the entries.
260) Similarly, all book transfers, in., transactions in which no actual payment or receipt of
cash is involved, should be entered simultaneously on both sides of the Cash Book,
the credit or debit to " Book Transfers" appearing on one side and an equivalent
debit to an expenditure head or credit to a revenue head, on the other.
261) Pay and allowances of Forest Officers and their establishments which are paid by
cheques or out of cash obtained from the treasury should be entered in the Cash
Book under the head “Establishment" without further details, the entries being
supported by bills as vouchers.
II.—Cancelled, Lost or Lasped Cheques.
262) If a cheque which has been drawn and entered in the Cash Book has to be
cancelled subsequently, the amount of it should be accounted for on the creditor
side as a “cancelled cheque", the cancelled cheque being treated as a voucher.
Simultaneously, an entry should be made on the debtor side, as indicated below:—
a) If the cancelled cheque is replaced immediately by a fresh cheque.—The
fresh cheque should be shown as a "Forest Remittance", the number and date of the
cheque in lieu of which it is drawn being quoted in the entry.
b) If the cancelled cheque is not replaced immediately.—The expenditure in
payment of which it was drawn should be written-back by making an entry of the
cancelled cheque on "the debtor side as for" a cash recovery of a service payment
(Article 253).
263) A lost cheque should be treated in all respects like a cancelled cheque (Article 262),
the treasury certificate of non-payment being regarding as a voucher in support of
the entry of cancellation on the creditor side of the Cash Book.
264) A lapsed or time-expired cheque, if renewed, should be treated as a cancelled
cheque and the fresh cheque issued in its place entered in the Cash Book in the
manner indicated in clause (a) of Article 262.
III.—Closing and Balancing.
265) The cash Book should be closed and balanced monthly. The account balance at the
close of the month should be checked with the actual cash balance on hand verified
by actual count. If any excess or deficiency is found, it should be entered at once as
such in the Cash Book on the debtor or creditor side, as the case may be.
266) Divisional Officers and others who render accounts to the Accountant General
(Chapter Vl) should close their books on the. last working day of each month, but
subordinate offices should do so on the 27th or such earlier date as may be
necessary in order to ensure that their accounts reach the officers in whose
accounts they are to be included, by the last day of the month. For the month of
[June], the Divisional Officer should keep open his own accounts until the receipt of
such accounts of the subordinate officers as will be closed on the 30th of the month.
B.—REGISTER OF CH EQUES DRAWN
267) A monthly register of cheques drawn on all treasuries with which the drawing officer
is placed in account should be kept in Form F. A. 2.
C.—Works Accounts.
I.—Muster Rolls.
268) For work executed by labourers, whether paid by the day or otherwise, a Muster Roll
should be kept in such form and in accordance with such methods as may be
prescribed by Government after consultation with the Accountant General.
II.—Measurement Books.
269) For work done otherwise than on a lump sum contract, and for supplies made by a
contractor, a Measurement Books should be kept in such form and in accordance
with such methods as may be prescribed by Government after consultation with the
Accountant General.
III.—Register of Works.
270) A detailed record of the expenditure relating to each sanctioned work should be kept
in a register in Form F. A. 3.
D.—STORES ACCOUNTS.
271) An account of stores such as building materials, small stores, house fittings, etc.,
which may be held in stock for general purposes, as distinct from materials
purchased for specific works, should be kept in such form as the Government may
determine1, in consultation with* the Accountant General.
E.—CONTRACTORS' AN D DISBURSERS' LEDGERS
272) A ledger should be maintained by the Divisional Officer in Form F. A. 4 for all
accounts with disbursers and contractors. On the debtor side should be entered all
payments made to them and on the creditor side the amounts of all bills passed to
 their credit and all sums repaid by them in cash.
273) Only one account should be opened with each disburser, but in the case of
contractors a separate account should be kept with each person in respect of each
work.
274) Each item entered in the Cash Book under " Forest Advances " or " Works Advances
" should be posted at once in the ledger, and when any work is accepted as having
been done by a contractor, or any account supported by the necessary vouchers is
accepted from a disburser, the amount covered by work done or expenditure
incurred, should be set off against the amount due from the contractor or disburser,
as shown in his account in the ledger. The ledger account should thus be a running
account with each contractor and disburser from which the amount "due by him or
from him can always be ascertained easily.
275) The account with each contractor and disburser should be balanced on the last day
of each month in which any transaction takes place.
276) The pages in the ledger should be numbered consecutively, and there should be an
index to the accounts it contains. Each new account opened should be assigned a
number which will be appropriate to that particular account until it is closed finally.
The numbers should be given to the accounts in the ledger in consecutive order as
they are opened and should run in a consecutive sequence until a new ledger
volume is opened.
F.—CLOSI NG OF TH E ACCOUNTS OF THE YEAR
277) The financial year terminates on 30th June and actual transactions taking place after
that date should on no account be treated as pertaining to that year. In order,
however, that as many of the unadjusted outstandings of the years as possible
should be cleared, and that errors in accounts coming to notice after the 30th| June
should be rectified, if possible, within the accounts of the year, the account books
prescribed above should be kept open, after the closing of the accounts for June, for
the inclusion of transfer entries relating to rectification of errors and for settlement of
outstandings. These accounts should be closed on the 120th of August or on such
date as may be prescribed by the Accountant General. (See Article 294).
G.—CORRECTION OP ERROBS
278) If an item in the Forest accounts which properly belongs to one head is classified
wrongly under another head, the error should be corrected in the following manner :
—
a) if the error is discovered be/ore the close of the month's accounts,, the
necessary correction should be made in the original entries before the accounts are
closed. The mistake should be corrected by drawing the pen through the incorrect
entry and inserting the correct one in red ink between the lines. The disbursing
officer should initial every such correction and invariably date his initials.
b) If the error is discovered after the close of the month's accounts, but before
the accounts for June supplementary are closed, the correction should take the form
of a fresh entry in the current Cash Book. (Article 277).
Note 1.—Errors affecting only revenue or expenditure (service) heads,
where the amount involved does not exceed Rs. 10, need no formal
correction.
 Note 2.—If the error affects one or more heads on each side of the Cash
Book, the correcting entry should be made on both sides in the manner
indicated in Article 260 but if it affects only receipt or expenditure heads
on one side of the Cash Book, the entry should be made on the one side
affected, the amount (plus or minus) pertaining to each head being
specified in the column headed "Particulars" and the column "Receipts"
or "Disbursements'", as the case may be, being left blank. At the same
time, a suitable remark should be made in red ink against the original
incorrect entries in all accounts, the reference to the correcting entry
being quoted.
Note 3.—No correcting entry should be made unless supported by the
orders of the Divisional Forest Officer obtained on a Transfer Entry
Memorandum in the form below:—

Particulars of the original transaction, Debits Credits

with reasons for the proposed
adjustment.

Head of Amount Head of Amount

Account Account

Rs. Ps. Rs. Ps.

Passed
Divisional Forest Officer
c) If the error is discovered after the accounts for June supplementary have
been closed and despatched to the Accountant General (Article 294), it should be
reported by letter to the Accountant General who will deal with it in accordance with
the rules in Volume IV and advise to the Forest Officer the corrections (if any) which
he should make in his accounts.
d) In all cases in which a formal correction is not permissible, a suitable note (in
red ink) should be made in all the accounts concerned.
H.—SU BSI DIARY ACCOU NTS OF COMM ERCIAL UN DERTAKINGS
279) If the activities of any individual Forest Unit or of any self-contained exploitation
scheme like a Saw-mill or a Forest Railway are such as to require the maintenance
of subsidiary accounts on a Commercial basis, the form of accounts to be kept may
be settled by Government after consultation with the Accountant General.
 CHAPTER VII. ---ACCOUNT RETURNS RENDERED BY FOREST DEPARTMENT
OFFICERS.
A.—GENERAL
280) The directions contained in this Chapter shall apply primarily to accounts of
Divisional Officers. They shall also apply mutatis mutandis to accounts of
Conservators and other Forest Officers who draw funds against their own drawing
accounts and render separate accounts to the Accountant General in respect of
transactions passing through them.
B.—I NCORPORATION OF SUBORDI NATES' ACCOUNTS
281) Before closing the accounts of a month the Divisional Officer should satisfy himself
that the accounts of his subordinate officers for the month have been examined and
incorporated truly and accurately in his owe accounts. For this purpose, the
accounts of the latter should reach the office of compilation in time for the
preparation and submission of the accounts returns on the due date (see Article
288). If they do not arrive in time to be so incorporated, they should be taken in the
following month's accounts but such an occurrence should be avoided as far as
possible. In the case of accounts for June, however, the Divisional Officer must keep
open his accounts until receipt of all the subordinates' accounts in order that all
receipts and payments of the official year may, as far as possible, be brought into
the accounts of the year (see also Article 277).
C.—COMPI LATION OF MONTHLY ACCOUNTS.
I.—Cash Account.
282) The monthly Cash Account should be prepared in Form F.A.L It should show in
respect of the following items merely the totals for the month and all other items of
receipt or charge should be entered in detail:—
a) Debtor side.— (1) Cheques drawn; (2) Recoveries or advances from
contractors and disbursers; (3) Revenue received and credited in the Cash Book
under X.—Forest; (4) Recoveries made by deduction from pay bills on account of
service and other Funds, provided the bills are accompanied by schedules showing
the full particulars of each recovery; (5) refund of Forest Revenue taken by
deduction from Revenue ; (6) Receipts and recoveries credited to the Central
Government; (7) Receipts and recoveries credited to other Provinces.
b) Creditor side. — (1) Remittances to treasuries; (2) Advances made to
contractors and disbursers ; (3) Expenditure debited in the Cash Book to 10.—
Forest; (4) Expenditure debited in the Cash Book to 65.—Capital Outlay on Forests ;
(5) Receipts and Recoveries to be deducted from capital outlay ; (6) Payments
debitable to the Central, Government ; and (7) Payments debitable to other
Provinces.
II.—Classified Abstracts of Revenue and Expenditure.
283) A classified abstract of revenue and expenditure should be prepared in Form FA. 5,
the expenditure debited to the head “65. — Capital Outlay on Forests “being shown
separately from that debited to10.—Forests. All items of revenue and expenditure
recorded in the Cash Book for the month should be classified and arranged in this
return in accordance with the prescribed classification—the entries being made in
such details as may be required by the Accountant General.
 III.—Schedule of Remittances to Treasuries.
284) A schedule of remittances to treasuries should be prepared in Form F. -A. 6. The
entries in this schedule should show each item of remittance separately and a
reference to these items should be made invariably against the corresponding
entries in the last column of the Consolidated Treasury Receipt received from, the
treasury concerned.
IV.—Schedules of Transactions with other Governments.
285) A schedule should be prepared in Form F.A. 7, separately for receipts and payments
in which all items of receipts and payments originating in the division on behalf of
other Governments (vide Article 243) should be detailed by each Government.
V.—Abstracts of Contractors’ and Disbursers' Ledgers
286) An abstract of the Contractors' and Disbursers' Ledger should be prepared monthly
in Form F. A. 8. In this Abstract should be shown in consecutive order first, the
contractors' accounts and then the disbursers' accounts. The columns should be
totalled separately for contractors' and disbursers' accounts and grand totals of all
accounts should be given at the foot of the Abstract.
287) The abstract for June in each year should be accompanied by a brief statement
explaining the circumstances in which each item outstanding for more than twelve
months remains unadjusted, and the steps which have been taken with a view to its
early clearance.
D.—SUBMISSISN TO ACCOUNTANT GENERAL
288) A copy of the Monthly Register of Cheques Drawn (Article 267) should be submitted
to the Accountant General on the last day of each month, and the other accounts
mentioned below should be submitted on or before the 5th of the month following
that to which they relate:—

1. Monthly Cash Account vide Article 282

2. Classified Abstract of Revenue and vide Article 283

Expenditure

3. Schedule of Remittances to vide Article 284

Treasuries

4. Schedules of Transactions with vide Article 285

other Governments

5. Abstract of Contractors, and vide Article 286

Disbursers Ledgers (in original)

These should be accompanied by all vouchers other than those which may be
destroyed after payment (Article 290)' and by the Consolidated Treasury Receipts. The
entry in the accounts in respect of the payment made en Muster Rolls should be supported
by a voucher setting forth the brief particulars of work done by the labourers and containing
a certificate of the disbursing officer to the effect that the labourers were employed actually
on the work and paid on Muster Rolls.
289) A certificate signed by the Divisional Officer should be attached to the Monthly Cash
Account to the following effect:—
1. that the lump sums, shown agree with the details in the Cash Book
and also with "the subsidiary returns after making allowance for :—
i. cash recoveries of service payments noted in the Cash Book
but net shown in the Cash Account as separate items,
ii. refunds of forest revenue noted in the Cash Book but taken by
deduction from revenue in the Cash Account, and
iii. receipts and recoveries on Capital Accounts noted in the Cash
Book but deducted from expenditure under the head " 65.—Capital Outlay on
Forests " in the Cash Account,
and (2) that the account balance agrees with the actual cash balance.
290) 290. A certificate in the following form signed by the Divisional Officer, should be
attached to each Classified Abstract of Expenditure :—
“I certify that (so far as I have been able to ascertain by an examination of the
accounts and vouchers and by personal inspection of the works carried out which I have
been able to visit)' the expenditure entered in this account could not with due regard to the
interests of the Government service, be avoided. I certify that, to the best of my knowledge
and belief, the payments included in this account have been duly made to the parties
entitled to receive them. All vouchers for payments of salaries and travelling allowances
and of refunds and advances, vouchers for all other- payments above Rs. 25 in amount,
and vouchers for all items adjusted by book transfer with other Governments, departments,
etc., are attached to the account. I have, so far as possible, obtained vouchers for other
sum, and personally responsible that they have been so destroyed that they cannot be
used again ".
291) When stores are purchased it should also be certified that:—
i. all the articles detailed in the vouchers attached to the account
and in those retained by the Drawing Officer have been duly received in good order
and accounted for in the Stock Register ; and
ii. the quantities noted in the vouchers are correct, the quality is
good, the rates paid are not in excess of the accepted and the market rates and that
suitable notes of payment have been recorded against the indents and invoices
concerned to prevent .double payment.
292) For special reasons the Divisional Officer may -authorise a few days' delay in the
submission of the accounts, but if they are not despatched on of before the 10th of
the following .month the reason for delay must be intimated invariably on that date.
293) As regards the accounts for June, schedules for transactions with other
Governments (Article 285) should invariably be despatched so as to reach the
Accountant General, not later than the 7th of July of the succeeding year and all
correcting entries affecting those schedules should be intimated to the Accountant
General so as to reach him by the 12th July at the latest.
294) In addition to the ordinary accounts for June, a supplementary account for that
month, in the form of the Cash Account (Form F. A. 1) with the necessary
accompaniments, comprising the transactions included in the supplementary
account books (Article 277) should be submitted to the Accountant General so as to
 reach him by the 1st September, or such other date as may be prescribed by him.
295) When the Divisional Officer signs the accounts while on tour and cannot give the
required certificates (Article 289 to 291) these should be furnished separately when
he returns to headquarters: Similarly when owing to the absence of the Divisional
Officer the monthly accounts have been signed and despatched by his Head Clerk
or other official authorised by Government in this behalf, the Divisional Officer
should, on his return to headquarters, examine the accounts and submit to the
Accountant General a report of such examination in such form as may be prescribed
by him.
296) In addition to the accounts prescribed above, such other accounts of revenue due
and outstanding and of timber and other transaction should be submitted to the
Accountant General as he may from time to time require.
297) The monthly Abstracts of the Contractors' and Disbursers' Ledger may be submitted
to the Accountant General through the Conservator or other superior officer, if so
desired by Government to ensure the control of the latter over the adjustment of the
outstanding balances, but that officer should, within ten days of receipt of the,
Abstracts in his office, pass them on to the Accountant General.
 LIST OF FORMS

Serial Nos. Of
DESCRIPTION OF FORMS
Forms

P.W.A. CASH BOOK.

„ 1. A—Register of Cheques
„ 2. Cash Balance Report
„ 3. Imprest Cash Account
„ 4. Register of Stock Receipts/Issues
„ 5. Abstract of Stock Receipts
„ 6. Abstract of Stock Issues
„ 7. Transfer Entry Order
„ 8. Transfer Entry Book
„ 9. Register of Revenue Realised
„ 10. Works Abstract—A
„ 11. Works Abstract—B
„ 12. Register of Works—A
„ 13. Register of Works—B
„ 14. Contractors' Ledger
„ 15. Outturn Statement of Manufacture
„ 16. Register of Manufacture
„ 17. Suspense/Deposit Register
,, 18. Schedule of London Stores
„ 19. Advice of Transfer Debit/Credit
„ 20. Acceptance of Transfer Debit/Credit
„ 21. Deleted
„ 22. Deleted
„ 23. Abstract Book
„ 24. Schedule Docket.
„ 25. .Schedule Docket for Percentage Recoveries
„ 26. Schedule of Monthly Settlement with Treasuries
„ 27. Schedule of Works Expenditure
„ 28. Schedule of Debits to Stock
„ 29. Stock Account
„ 30. Schedule of Purchase
„ 31. Schedule of Purchases (Alternative Form)
 „ 32. Schedule of Miscellaneous P.W. Advances
„ 33. Schedule of Deposit Works
„ 34. Schedule of Deposits
„ 35. Schedule of Deposits (Alternative Form)
,, 36. Schedule of Takavi Works
„ 37. Schedule of Debits/Credits to Adjusting Account between
Central and Provincial Governments
„
38. Schedule of Debits/Credits to --Inter Provincial Suspense
„
Account ".
„
39. Schedule of Debits /Credits to Remittances
„
40. Schedule of Debits/Credits to Miscellaneous Heads of
,, Account
„ 41. Classified Abstract of Expenditure
„ 42. Monthly Account
„ 43. Extract from Contractors" Ledger
„ 44. List of Accounts Submitted to Accountant General.
„ 45. Divisional Officers' Report of Scrutiny of Account
,, 46. Annual Certificates of Balances
„ 47. Deleted
„ 57-A. Register of Transfer advised by Accountant Central.
„ F. A. Forms
„ 1. Cash Book/Cash Account
„ 2. Register of Cheques Drawn
,, 3. Register of Works
„ 4. Contractors' and Disbursers' Ledger
„ 5. Classified Abstract of Revenue and Expenditure
„ 6. Schedule of Remittances to Treasuries
„ 7. Schedule of Receipts/Payments on behalf of other
Governments
8. Abstract of Entries in Contractors' and Disbursers'
Ledger.

FORM P. W. A. 1
(See Chap. Ill, Article 80)
CASH BOOK

Notes to be printed on the flyleaf of the Cash Book

1. The Cash Book contains two money columns, headed (1) " Cash” and (2) ."Bank or
 Treasury ", on the payment side to distinguish payments made by cheques from
those made out of the cash in chest. When, however, a cheque is drawn to
replenish the chest, its number and amount should be entered on the payment side
in the ' Bank or Treasury “columns Nos. 10 and 11, and the amount only on the
receipt side as "Cash from Treasury" in the single “Cash" column No. 4. The
amount of a cancelled cheque should be shown by a special write-back entry, as a
minus figure on the payment side in the " Bank or Treasury " column, but the fact of
a new cheque having been issued in lieu of a time-expired or lost cheque should be
entered on the date of issue in red ink in column No. 8, only and not in the columns
for " payments ", a counter reference being given in both cases against the original
entry in the Cash Book.
2. Every entry should be concise. The date, the number of voucher if any, the name of
the work, and such a brief narration as will indicate unmistakably the nature of the
transaction must be entered against each item. The amount debit able or creditable
to each separate work, head of account, or contractor or other person should be
entered separately, and the amounts to be posted by the divisional office into the
Abstract Book or Schedules of account under each prescribed bead of account
should be brought out distinctly opposite the entries in columns Sand 12, headed "
Classification of Receipts " and " Classification of Charges ". No receipt or payment
other than that of “Cash “as defined in Article 9 (4) should be entered in the Cash
Book. A deduction made at the time of payment, creditable to a work or head of
account other than that to which the payment itself is debit able, should, however,
be entered on the receipt side of the Cash Book.
3. Transactions should be recorded at the time and on the date on which they actually
occur and strictly in the order of occurrence. If, however, owing to the absence of
the disbursing officer on tour a cheque issued by him, Whilst in camp, is entered in
the Cash Book maintained at his head quarters on a subsequent date, the actual
date of issue of the cheque should be noted in the Cash Book as the denominator
of a fraction the numerator of which should be the date on which the transaction is
incorporated in the book. A similar procedure should be observed when the double
transaction relating to the realization of miscellaneous cash receipts by a
subordinate and their payment directly into treasury is incorporated in the Cash
Book of the superior disbursing officer on receipt of the receipted chalan of the
treasury from the subordinate.
4. Acknowledgments of payments should be numbered in a separate series for each
month and the serial number of each voucher should be entered in the Cash Book
as soon as the payment transaction is entered in it.
5. When an imprest is first given the fact should be noted in red ink, in the Cash Book
of the disbursing officer giving it, in the column " To whom paid "; but the amount
should not be entered as an actual payment," as it will still form a portion of the
cash book balance of the disbursing officer making the advance. if, however, a
cheque is drawn, its amount should be shown on both sides of the Cash Book, vide
note 1. Any sub sequent increases or decreases in the amount should be noted
similarly, the increases on the payment side and the decreases on the receipt side.
6. In posting transactions from imprest accounts the recouping disbursing officer
should enter in his Cash Book only the total for each work or head of account as
brought out in the abstract, which should be prepared in his own office, on the
reverse of the imprest account.
7. All payments should be debited at once to the work or service on account of which
they are made. Money advanced to a subordinate for disbursement to labourers,
etc., at a distance should be noted in the Cash Book in red ink as a temporary
advance, in the manner followed when regular imprests are first made; and when
the subordinate returns the duly certified muster rolls etc., with the unpaid wages, if
any, the amounts actually paid should be debited to the works or services
concerned, the amount unpaid being returned into the cash balance. A similar
procedure should be observed when the disbursing officer removes cash from his
chest and takes it with him on tour for disbursement.
8. When an advance on transfer is made to a Government servant from the cash in the
hands of the disbursing officer pending recoupment when the bill is encashed
subsequently, the amount thus advanced should not be entered as a final
transaction in the Cash Book but recorded as a temporary advance so that the
amount may continue to form part of the cash balance for which the disbursing
officer is responsible.
9. The cash balances at end of the month should be detailed thus in a note at foot of
the Cash Book :—
Rs. Ps.
Cash in chest 7 05
Imprest with Mr. R. Johnson 100 00
Imprest with Mr. Abdul Rahman 50 00
Total cash balance as above 157 05
Rupees on hundred and fifty-seven and five paisa.

10. If the disbursing officer draws on more than one district or sub-treasury, the total
amount of cheques drawn during the month on each (excluding the amount of
cancelled cheques), should be recommended in another note at foot of the Cash
Book.
11. Cash Books should have their pages machine-numbered. As far as possible, no
lines should be left blank, but if any space on a page of the Cash Book has to be left
blank owing to the whole of the other page of the same folio being written up
completely, a diagonal line should be drawn to cancel the blank space, so that it
may not be possible to make any subsequent entries therein. Interpolation of entries
should be avoided as far as possible, but when it becomes necessary to make any
entries between two ruled lines or to make any additions to, or interpolation
between, entries already made such additions should be attested invariably by the
dated initials of the disbursing Officer.
 FORM P. W. A. 1
(See Chapter TU, Article 80)
CASH BOOK
---------------Division, Cash Book of---------------------------for the month of --------------------------------19----------
RECEIPTS SIDE PAYMENT SIDE
PAYMENT
Bank or Treasury
No. of From To No of
Date
voucher whom Amount Classification Date of No of whom cheque Classification
of Cash
or received (cash) of Receipts payment voucher paid (with of charges
receipt Amount
Receipt etc etc. No of
cheque
Book)
Rs Ps Rs Ps Rs Ps
 FORM PWA 1-A
(See Chapter iii Article 80-A)
Register of Cheques
Name of
On what Date of
From the Bank Divisional
Date of account dispatch Date of
S. No. whom Cheque Amount Officer’s Remarks
Receipts to be to the adjustment
Received No and initials
credited bank
Date
Rs Ps
 FORM P.W.A.2
(See Chap. Ill, Article 82)
CASH BALANCE REPORT
Part 1.—Statement of the actual balance of Cash in the hands of
On the -------------------------------day of -----------------------------19-------19-----and of standing imprests and temporary advances
with subordinates
Description No Amount Remarks and
explanation of
large balances etc.
Rs Ps
Cheques received in favour of self,
but not cashed Bank drafts not
cashed Notes
Sovereigns Rupees
Fifty Paisa Coins As detailed below :

Twenty five Paisa Coins

Ten Paisa Coins
Five Paisa Coins
One Paisa Coins
Revenue Stamps
Total Cash in chest In words
Add-amount of Imprests and
Advances shown below
Grand total balance as per Cash
Book

Part II.—19Statement of standing imprests and temporary advances with subordinates

Name and Amount of Explanation when an imprest exceeds the prescribed
designation of imprest or maximum of Rs. 1000 or any other limit prescribed by
subordinate Temporary Government and authority or raising or reducing the
Advance imprest.
Rs Ps
19
Standing imprests and temporary advances should be detailed separately.
 Total

(Signature)
Date the -----------19---- (Rank)

FORM P. W. A. 3
(See Chap. Ill, Articles 86 and 88)
IMPREST CASH ACCOUNTS

N.B. —This form should be printed in two foils and bound in book form. Notes to be printed on the fly-leaf

1. Government servants entrusted with fixed imprests or temporary advances should maintain acid render accounts of their
disbursements there from in this form.
2. The round sum with which an Imprest cash account is opened, should be entered at once in red ink in column 5, “Total ". The
date and manner of the remittance, and, if recouped by cheque, the cheque and cheque book number should also be
entered, column 3 being utilised for the latter purpose. The disbursements from this imprest should be entered daily as they
are made, clearly and in full detail; and from time to time as the imprest-holder finds it necessary, as also a few days before
the due date for the monthly closing of the Cash Book of the disbursing officer from whom the imprest is held, the account
should be closed and balanced, the right-hand half-page being cut off and .sent to the disbursing officer, the counterfoil being
retained by the imprest-holder. The account should be supported by a voucher in proper form, for each payment, numbered
and attached to the account so as to correspond with the order of the entries in column 2, "Voucher No.". The sums received,
from time to time, in recoupment of the imprest should be entered in column 5 in red ink in the same way as the fixed amount
with which the account was first opened.
3. The account should contain no entries of receipts other than the opening entry, of the fixed imprest and the subsequent
recoupment of expenditure, nor any entries of expenditure other than those paid directly by the Imprest-holder himself from
 the amount of his imprest.
4. Money received by imprest-holders on behalf of Government is not to be mixed up with their (imprest cash, or brought into
the imprest cash book, but should be disposed of in the manner prescribed in the relevant treasury rules.
5. To facilitate the abstracting of charges by the recouping disbursing officer the imprest holder must enter invariably in column
3, along with other particulars of payment, the name of the work, etc., to which each payment is debatable and also the name
of the contractor or other person, if any, from whom the amount paid is recoverable. Column 6 is intended for the head of
account to which each payment relates and should be left blank by the imprest-holder. The date and manner of recoupment,
and, if recouped by cheque, the cheque and cheque book number should be entered by the recouping disbursing officer on
every imprest account disposed of by him, also a note of increase, reduction, or withdrawal when such occur. When the
account is incorporated in his own Cash Book, it should be numbered to correspond with the voucher number quoted in the
Cash Book, so as to be readily traceable from it.
6. Temporary advances should also be accounted for in this form, but the accounts of these advances should be quite distinct
from those for permanent advances.
 FORM P. W. A. 3
(See Chap. Ill, Article 86 and 88)
IMPREST CASH ACCOUNT

Imprest Cash Account of'--------------------

Month and date Voucher Transaction Amount of Total Head of
No each account
payment
Rs Ps Rs Ps

Abstract of Charges
Name
of
works
--------------to-----------------Period

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

Total

N.B. This abstract should be printed at eh back of each form and filed in by the sub divisional Officer when imprest holder receives funds from him
and in other cases by the divisional officer.
 FORM P. W. A. 4
Division / Sub-division
(See Chap. Ill, Article 96).
Section
(REGISTER OF STOCK RECEIPTS/ISSUES)
20
Month ---------------------------- 19-----

Name of Articles
Reference to
21
recorded Source from which received. Head of
measurements To whom issued (with name Account,
Date etc.
(for receipts only) of work and of contractor
and to indent or whom debit able )
order

20
Score out the upper or lower entry as required.
21
In this column, the name of account head to which the issue of stores is debit able should be entered and full names of divisions and offices to which Nock is
to be issued and of contractors, employees, other persons or local bodies to whom sales are authorised should be added in all cases in which orders exist for
stores to be issued otherwise than for the requirements of work; within the division.
 INSTRUCTIONS FOR FILLING IN FORMS

P.W.A. 5 AND P.W.A. 6

I.—For Sub-divisional Offices
1)- The several transactions of the month need not be entered severally in the Abstracts. It is sufficient to show as a single
transaction, the total receipts from each source or the total issues to each account or work. The quantities received (or
issued) in each transaction should be noted in the lower pan of the Abstracts, against the en try of the transaction, in
separate columns for each distinct article of Stock, these columns being so written up as the articles by the prescribed heads
of Stock are grouped together. After all transactions of the month have been posted, the total receipts (or issues) of each
article should be computed and noted in the column headed Quantities ' in the upper part of the forms.
2)- In column 1 of the Abstracts, those receipts and issues of the month, which represent transactions the value of which is
brought to account in the same month through the Cash-" Book or transfer entries, should be separated from transactions not
so brought to account within the month, See Article 207.
3)- Care should be taken to reconcile all transfers of stock between subordinates of the same sub-division, and reconciled
transactions connected with such transfers within the sub-division should not appear in the Abstracts of the sub-division.
II.—For Divisional Offices
4)- The lower part of each Abstract should be taken up first. In this part, quantities of the several articles received or issued in
connection with each transaction have already been entered separately in the columns provided for this purpose (vide
Instruction No. 1). These quantities should now be valued by recording the amount of each just below it, and the total value
of each transaction should be shown in the first money column (third column of Form P.W.A. 5 or sub-column 1 of the second
column of Form P. W. A. 6 as the case may be). In Form P. W . A. 6, storage charges should be calculated on the book
values entered in sub-column 1 and shown in sub-column 2 and a total of these should be entered in the last sub-column of
the second column-against each transaction. Total should then be struck in the next money column, "Total, separately for
each head of account. The upper part of the form should be valued next. The total of the values entered against each article
in the lower part should be shown in the column headed " Amount (separately for each article)” against that article, it being
seen further, in the case of issues, that this total is equal to the rate for the article multiplied by the total quantity. Finally, the
entries in the last money column should be totaled up, both for each sub-head of Stock and for the whole Abstract. In Form
P. W. A. 6, the total of the sub-column 2 of the second column in the lower part should be shown against the line "Total—
Storage" in the upper part and grand total struck in that part. The grand total should agree with the total of the second money
column " Total " in the lower part of .the form"
5)- Receipts should be valued on the basis of the prices paid or payable as per bills or other claims: extra charges, when paid or
adjusted, should be posted as separate items without quantities. Issues should be valued at the Issue Rates fixed for the
 purpose by competent authority.
6)- All entries made in the divisional office should be in red ink to distinguish them from those made in the sub-divisional office.
 FORM P.W.A. 5
Division.
(See Chap. III, Article 97)
Sub-division
ABSTRACT OF STOCK RECEIPTS

each sub head)

(separately for

Ps
Total

Rs
(separately

Ps
for each
articles)
Amount
22
Sources

Authority
from which

Rs

Grand total
received

articles(groupNames of
Value of
each
Total
receipt of
materials

ed by sub–
heads)
Quantities

Rs Ps Rs Ps

23
Grand Total

Date the ------ Dated initials of Divisional Accountant Sub Divisional Officer

22
Quoting reference to No. of Cash Book voucher or transfer entry, in respect of items brought to account through the Cash Book or the Transfer Entry Book, vide Instruction No. 2.
23
The totals should agree.
 FORM P.W.A. 6
Division.
(See Chap. III, Article 97)
Sub-division
ABSTRACT OF STOCK ISSUES

Month ---------------------19----------

Total for sub-heads other than storage

Grand total
Total storage
Ps
Total (Separately for each sub head)
Rs
Ps
Amount (separately for each article)
Rs

25
Ps
Rate
Rs

Names of articles(grouped by sub–heads)

24
On
what
account
issued
Value of materials expended upon each
item
Total

Book Storage
Total Quantities
value charges
Rs Ps Rs Ps Rs Ps

24
Quoting reference to No. of Cash Book voucher or transfer entry, in respect of items brought to account through the Cash Book or the Transfer Entry Book, vide Instruction No. 2.
25
the figure to be entered here will be the total of the sub column “storage charges” of the second column.
 26
Grand total

Date the ------ Dated initials of Divisional Accountant Sub Divisional Officer

FORM P.W.A. 7 FORM P.W.A. 7

(See Chap III Articles 106 to 109) (See Chap III Articles 106 to 109)
Transfer Entry Order Transfer Entry Order

No date No. dated

Adjusted in the accounts for
Vide Transfer Entry book, item No.
Debits Credits
Particulars of the transaction Name
Particulars of the transaction
Reason for Transfer of work
with reasons for the proposed Name of work or
Amount or head Amount
adjustment head of account
of
account
Rs Ps Rs Ps Rs Ps

To be credited to

Countersigned
To be debited to Divisional Accountant Divisional Officer Officer initiating the
Date Date transfer entry
A transfer entry should set forth such explanation of the correction or adjustment
Initials of the Officer proposed to be made as would establish clearly the correctness and necessity of the
Initiating the Transfer Entry entry. In cases of corrections involving a reduction in the charges against the estimate of a
work, not only should full particulars of the vouchers and account in which the erroneous
charges originally appeared be specified but also the circumstances in which the charges
were allocated wrongly under the estimate for the work should be set forth clearly. It is not
sufficient to state that the charges were previously classified erroneously.

26
These totals should be agree.
 FORM P. W. A. 8.
(See Chapter III, Articles 110 and 111)
TRANSFER ENTRY BOOK.

For the month of ------------------------------------19----------

28
DEBITS CREDITS
Dated
Item Head of initials of
Date Head of Account
No. Account
27
Particulars of Amount (with name Amount Divisional
each transaction (with name
of work) Accountant
of work)

Rs. Ps. Rs. Ps.

Total Total

Date the ------ Dated initials of Divisional Accountant

27
Authority should be quoted in all cases, e.g., No and date of Transfer Entry Order, or of adv ice and acceptance of Transfer. In cases falling under Note 1 to a Article 106, it will suffice if the
Divisional Officer initials the entry in this column.
28
The totals of the debits and credits against each entry should be agree with each other
 FORM P. W. A. 9.
Chapter III, Articles 113 to 116)
REGISTER OF REVENUE REALISED.
Major Head

30
Reference Wate Water Other
Item 29 Owners Sales of Plantation
B voucher Particulars r supply of canal
No Rates Water s
No. Rates Towns produce

Amount brought Rs. Ps Rs. Ps Rs. Ps Rs. Ps Rs. Ps Rs. Ps.

forward from last
month
Transactions of the
month

Total for the month

Total up to date
carried over to the
following month

29
This form is also used for the detailed accounts of (1) Refunds of Revenue and (2) Receipts and Recoveries on Capital Account.
30
When a major head is divided into parts, e. g., the head XVII, a separate Register of Revenue should be kept for each part. Receipts pertaining to (a) Military Engineer Services, (6) Pakistan Air
Force, (c) Posts and Telegraphs Works and (J) Archaeological Works of the Central Government mentioned in Article 215 should be posted in separate registers for each, and in Governor's provinces
a register should also be maintained for receipts from other .works of the Central Government.
 FORM P. W. A. 9.—contd.
Name of system
31
Recoveries of expenditure
Water power Navigation Rents Fines
32
Miscellane-
Establish- Tools and Total
Other ous
ment Plant
recoveries
recoveries recoveries

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

Deduct Refunds Net

Rs. Ps. Rs. Ps.

31
These columns are internded for the minor heads (and detailed heads, if any) subordinate to the major head concerned. The examples given are those relating to the major head XVIII.
32
To be used only in respect of projects for which a separatge capital account is kept.
 FORM P. W. A. 10
WORKS ABSTRACT A.
Name of Work.-— Constructing Canal Officers Quarters at Mandi Bahauddin
Detail of Up-to-date Progress33

Reference to last SUB-HEADS

Source from which progress is Running Account Bill
taken (quoting page and book or other voucher (1) (2)
(3)
No. of Measurement Book) Doors
No. Date Pucca Arch
and
Masonr Masonry
Window
y
M. B. No. 14, page 71 42 11th June 1963 12,000 4,500 300

M. B. No. 23, page 19 27 18th July 1963 48,000 U50

Total 60,000 4,500 1,450

33
Only quantities which have been actually measured and paid for on bills included in the accounts should be taken into this statement.
 FORM P. W. A. 10—contd.
(See Chap. Ill, Article 133.)
WORKS ABSTRACT A.

Name of work.—Constructing Canal Officer's Quarters at Mandi Bahauddin.

Authority.—Secretary to Government of West Pakistan, Communication and Works Department, No. S. O. IX-W-17-574 dated the 16th April, 1962.

FROM WHAT SOURCE POSTED Cash Book SUB

Voucher or Doors arid (Sub-heads
Transfer Pucca (a) Arch Windows costing less than
Entry-Book Masonry Masonry Number of
Brief Particulars Rs. 1,000
item No. (3) Item
(1) (2) excluding (2)
(4)
Estimate No. 40 of 1 962-63 Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.
00 819 0 3,190
6,492 00 2,113

Expenditure to end of June, 1963 . . 3,750 00 405 CO 1,500 0 1,350 00

Month' a Transactions 750 00 " 312 50 420' 00 1

Purchases from Kalu Khan & Sons T.E. No. 34. 2
Adbul Ghani, Contractor Vr. No. 27. 3
Purchases from Fatten Jang As per T.E. No. 38.
Muster roll Vr.No.44 4
Fateh Din, Cartman Vr. No.5O. 5
Stock
Total of month
Total to end of month
Progress (up-to-date)
Rate of cost
 750 4,500 00 405 00 312 ' SO 420 1, 00 00
1,812 50
00 770

60,000 c. ft. 4,500 c. ft. 9.00 1,450 c. ft. 1.25

7.50
NOTE.—Postings made in the sub-divisional office should be in black ink and all postings and corrections made in the divisional office in red ink,
 FORM Pi W. A. 10.—contd.
(To be used when outlay is recorded by sub-heads).
Month—April, — J963

HEADS
SUSPENSE ACCOUNTS

CONTRACTOR
Total cost
Number Contingen
Materials Advance Secured Other Labourers
of Item cies (5) payments Advances transactions

Rs. Ps Rs. Ps. Rs. Ps. Rs. Ps. Rs. Rs. Rs. Ps. Rs. Ps. Rs. Ps.
2,360 00 34,586 00 49,560 00
480 00 28,935 00 1,200 —1,223 00 36,397 00
1 5 00 1,340 00 —400 — 148 00 1,340 00
2 806 00 9.345 00
3 806 5 00
4
5 1,000 00 1,000 00
2,000 00 2,000 00
5 00 5,146 00 —400 —148 00 6,085 50
485 00 34,081 00 800 —1,371 4,24,825 50
(a) Under Divisional Officer's orders this sub-head was not lumped with other
sub-head costing less than Rs. 1,000.
 FORM P. W. A. 10-concld.
Detail of Contractor's Closing Balances

REFERENCE TO
Name of
LAST RUNNING CLOSING BALANCE
Contractor
ACCOUNT BILL 'Explanati
on of non-
adjustmen
NoVoucher

Other t
Advance Secured ad-
Date transacti
payments vances
ons

Rs. Rs. Rs. Ps.

Dina 42 11-6-63 500 480 00

Abdul Ghani 27 18-7-63 300 891 00

Total 800 1371 00

The closing balance under the Suspense head "Labourers" as arrived at within has
been compared with the connected record of unpaid wages for this work and found correct.
The work is still in progress.
D.S.,-28-7-63
(Dated initials of Sub-divisional Officer.)

As a rule, reasons for delay should be recorded if an item is not cleared within three
months. If the work was completed during the month, the fact should be stated with an
explanation of the steps taken to close the accounts of the work.
Certificate by divisional Accountant
This Abstract and the Statement of Progress have been checked under my
supervision. 1 have compared personally all the items in the "Detail of Contractors' closing
Balances" with the Contractors” Ledger and found them correct
H.R.,—5-8-63
(Dated initials of Divisional Accountant).
Remarks by Divisional Officer.
(The Divisional Officer should note here whether he has examined the work, counted
materials or checked measurements and make any other remarks in respect of the
execution of the work or of the state of account as he may consider necessary.)
(Dated initials of Divisional Officer.)
 (To be used when outlay is
not recorded by sub-heads.)

FORM P. W. A. 11.
(See Chap. Ill, Article 133)
WORKS ABSTRACT B.

Name of work'—Additions and Alterations to General Post Office, Lahore.

Authority.-S. E. No. 2341, dated 14th September, 1962. Month—June 1963.
From what source posted SUSPENSE ACCOUNTS
Cash Contractors
Book
final
Voucher Ad- Labourers
charges Secure Other Total cost
Brief Particulars or vance
Transfer d Ad- transac-
pay-
entry vances tions
ments
Book
item No.
Rs. Ps. Rs. Rs. Rs. Ps. Rs Ps. Rs. Ps.
Estimate No. J55 of 1,521 87 983 — 00 4.950 00
1961-62 5
2,500
Expenditure to end of
Month's transactions

Moti, contractor 4 1.625 25 — 44 369 s:

1,255
Mod. contractor 52 232 00 ISO 100 —23 00 459 00
Umra, coolie 54 4 00 4 00

Stores transferred to •• T. E. No. 150 00 150 00

Constructing Clerks 24
Stock., (a) 00 100 00 104 00

TOTAL OF MONTH 1.711 25 150 100 — 44 4 00 786 81

1,178
TOTAL TO IND OF 3.233 12 150 100 — 94 _1 00 3,287 18
JUNE. 1963 194

NOTE.—Potting made in the Sub-divisional office should be in black ink and ail
posting and corrections mad* in the divisional office in red ink.
(a) Additional charges for material issued to contractors.
 FORM P. W. A. 11.—contd.
Reference to Measurements
(A reference to any recorded measurements should be entered here.)
DETAIL OF CONTRACTOR'S CLOSING BALANCES
REFERENCE TO LAST CLOSING BALANCC
RUNNING ACCOUNT
BILL Explanation
Name of of
Contractor Vouche non-
Advance Secured Other adjustment
r Date
Payments Advances transactions
No.

Rs. Rs. Rs. Ps.

Moben 52 25th June 150 100 -194 94
1963

TOTAL 150 100 -194 94

The closing balance under the suspense head 'labourers' as arrived at within has
been compared with the connected record of unpaid wages of this work and found correct.
The work is still in progress.
K.S.,—5-7-63.
(Dated initials of sub-Divisional Officer.)
As a rule, reasons for delay should be recorded if an item is not cleared within three
months.
If the work was completed during the month, the fact should be stated with an
explanation of the steps taken to close the accounts of the work.
Certificate by Divisional Accountant
This abstract has been checked under my supervision. I have compared personally
all the items in the "Detail of Contractors' Closing Balances" with the Contractors Ledger
and found them correct.
G.A.,—9-7-63
(Dated initials of Divisional Accountant)
Remarks by Divisional Officer
(The Divisional Office should note here whether he has examined the work, counted
materials or checked measurements and make any other remarks in respect of the
execution of the work or the state of accounts as he may consider necessary).
(Dated initials of Divisional Officer)
 INSTRUCTIONS FOR FILLING IN FORMS P. W. A. 12 AND P. W. A. 13
1)- The Register of Works is not a classified account of works; for facility of reference it
should be supplied with an index which should be sub-divided' under the prescribed
heads of account classification.
2)- The sanctioned amount of estimate should be entered in respect of each work.
When supplementary estimates are sanctioned, the additional amounts sanctioned
should be entered below the corresponding amounts of the original estimate and
both totaled. But when a revised estimate is sanctioned, the folio of the original
estimate should be closed and the revised estimate should be entered on a fresh
folio, prominently marked "Revised Estimate" in red ink, and a reference to the folio
on which the original estimate is to be found should be entered thereon.
Note.—In the case of Works which are assessable to percentage
recoveries on account of establishment, tools and plant, etc., the
amount of the estimate and allotment for the work should be divided
ratably into two pans, one representing the share available for works ex-
penditure and the other, the total amount for establishment, tools and
plant and audit and accounts charges, if any, recoverable under the
rules of Government.
3)- In the case of works for which specific allotments are sanctioned individually, the
amount of allotment for the year should be noted in the register at the top of the
page, any additions or deductions made during the year being noted in the same
place.
NOTE.—In the case of Local Loan Works the limit of funds set aside by
Government (to be ascertained from the Accountant-General) for
expenditure on a work during the year should be treated as the
allotment for t he work.
4)- The blank vertical columns in Form P. W. A. 12 should be utilised for the final sub-
head of the estimate and for as many of the suspense heads as may be operated
upon, but the sub-columns for "quantity" and the horizontal columns for "rate of cost"
should be left blank in respect of sub-heads for which there are no quantities in
Works Abstracts.
5)- In Form P W A 13 the final charges on works should be posted in the column “Total
value of work done” and the single column “suspense Account” should embrace the
transactions under all the suspense accounts.
 FORM P W A 12
(See Chap III, Article 141)
Register of Works A
Name of Work:- constructing Clerk’s Quarters at Jehlum Authority Secretary’s No. 1447-W., Dated 16-11-1961 allotment for the year ------Rs.--- Folio No. 25

SUSPENSE
Dated initials of
DOOR ; AND WINDOWS (3) SUB HEADS COSTING OTHER Total Divisional Officer
MONTHS, ETC. PACCA MASONRY (1) LESS THAN Rs.1000 CONTENGIES MATERIALS ADVANCE TRASS cost against transaction
ARCH MASONRY (o) (2)
EXCLUDING (2) (5) (6) PAYMENTS ACTION or the month
(4)

Quantity Amount Quantity Amount Quantity Amount Quantity Amount Quantity Amount Amount Amount Amount

Estimate No. 40 of 1 96 1 -62

Rate of cost
Expenditure of previous year
brought forward (if any). July
1962 ..
Total . . Rate of cost . .
August
Total . . Rate of cost
September
Total . . Rate of cost
October Total . . Rate of
cost November
Total Rate of cost . . ....
December (Transfer entry of
cost of materials as per Pan
IV of Form 38).
Inclusive cost Inclusive Rate
of cost . .
January 1963
Total Rate of cost .'. February
Total Rate of cost . . March
.. .. ..
Total Rate of cost . . April
"
Total Rate of cost .. May
Total Rate of cost . . June
 FORM P. W. A. 13.
(See Chap. Ill, Article 141)
REGISTER OF WORKS B

Additions and alterations to General Post Office, Lahore S. E.

Name of work and authority
N o. 2341, dated 14-12-61.

Estimate Rs. 4,950.

Allotment for the year Rs. 3,500.

Total value Dated initials of

Months, etc. Suspense Total
of work Divisional Officer against
Accounts charges
done of the month
Expenditure of previous
years brought forward (if any)
Rs. Ps. Rs. Ps. Rs. Ps.
July 1962
Total ..
August
Total ..
September
Total ..
October
Total ..
November
Total ..
December
Total ..
1,093 87 —109 37 984 50 D. R. K.— 8-2
January 1963
Total .. 1,093 87 -009 37 984 50
D. R. K.,— 7-3
February 10 00 256 75 266 75

Total .. 1103 87 38 1,251

147 25 00 D. R. K.,— 9-4.
March 18 00 00 13

Total .. 1,121 87 142 38 1,264

25 12 D. R. K.,— 10-5,
April 390 00 679 12 1,069

1,511 87 821 50 2,333

Total .. 37 00 D: R. K.;— 8-6
10 00 157 00 167
May
 1,521 87 978 — 50 2,500
Total .. 37 81 D. R. K.,— 10-7.
1,711 25 924 44 786
June

Total .. 3,233 12 54 06 3,287 18

Supplementary Account

Total ..
3,233 12 54 5 6 3.287 18

Carried over to page 26 of next year Register GL 20-07-63

This will take effect from the financial year 1958-59.

 FORM P. W. A. 14
(See Chap. Ill, Article 150)
CONTRACTOR’S LEDGER

Name of Contractor – Abdul Majid

PARTICULARS OF BILL OR VOUCHER

Serial number of Runa Account Bill NET TRANSACTIONS DETAILED BY SUSPENSE HEAD GROSS TRANSACTIONS

Payment” +=Debit

-=Credits +=Debit “Other Transactions”

-=Credits +=Debit “Secured” Advances
-=Credits
Name of Work or
Account (in red ink) TOTAL VALUE OF WORK OR
REMARKS
and particulars of SUPPLIES
Advance

Date No Debits Credits

transaction

Rs Rs Rs Ps Rs Ps Rs Ps Rs Ps

June 1963

Balance brought over

Constructing Residential
quarter at Hazurpur bill
for

Constructing Menials
quarters at Lyallpur 1st
and final bill for

Constructing telegraph
 office at Lahore

Constructing clerk’s
Quarters at Dhar

Value of bricks supplied

by purchase from Kaloo
Khan

Value of cement supplied

from stock

Balance c.f.

Total

Detail of balance

Constructing Residential
Quarters at Nurpur –Bill
VIII

Constructing Clerk’s Divisional

Quarters at Dhar 25 Adj Officer,
for 6-63 Ditto Stock for 6- G D -77
63

Lump sum Contracts

April, 1963
Constructing at university
Hall

Value of cement supplied

from stock

May 1963
Constructing at university
Hall

Value of cement supplied

from stock
 June 1963
Constructing at university
Hall

July 1963
Constructing at university
Hall

If there are several contracts in connection with a work or account the transactions relating to each should be distinguished preferably by quoting the number and date of agreement or
work order.
 FORM P. W. A. 15.
(See Chap. Ill, Article 160)
OUTTURN STATEMENT OF MANUFACTURE
Name of Manufacture----------Site---------------Season
Authority-----------------Name of month-----------------------------
ACTUAL OUTTURN ( QUANTITIES
34
Estimated AND VALUES)

Name of Articles Outturn To end Remarks

manufactured (Quantities During
of
and Values) the Total
previou
month
s month

Total values

Date ---------19----------
Subdivisions Officer.

34
The value should be entered in red ink just below the quantities.
 FORM P. W. A. 16
(See Chap. Ill, Article 161.)
REGISTER OF MANUFACTURE,
Name of Manufacture ------------------------- , Site------------------------ Season
Authority-------------------

OPERATION

Quantity

Quantity

Quantity

Quantity
Months, etc.

Amount

Amount

Amount
Estimate No.- 40 of 1962-63 Amount
Rs. P Rs. P Rs. Ps Rs. Ps.
Brought, forward
Brought forwardfromfrom
previous s. s. — .
year
July, 1962
Total
Rate
August, 1962
Total
Rate
September, 1962
Total
Rate
October, 1962
Total
Rate
November, 1962
Total
Rate
December , 1962
Total
Rate
January
Total
Rate
February
Total
Rate
March
Total
Rate
April
Total
Rate
May
Total
Rate
June
Total
Rate
Supplementary Account
Total
Rate
 FORM P. W. A. 16,—contd.
Appropriation for the year-------Rs.------------------ , Folio No------

OPERATION
Quantity

Quantity

Quantity
Amount

Amount

Amount
Total Cost

Rs. Ps Rs. Ps Rs. P Rs. Ps

. . s. .
 Quantity

Amount

Rs.
Ps.
Quantity

Amount

Rs.
Ps.
Quantity
OUTTURN

Rs. Amount
TOTAL

Ps.
FORM P. W. A. 16,—contd

Balance at debit or credit of

Rs.

manufacture
Ps.

Dated initial of Divisional Officer

against transactions of the month
 FORM P W A 17
(See Chap. III Article 1 & 4)
Suspense / Deposits Register
36 37
Particulars July 19 How
35
Month of items Opening Debits Credits And so on adjusted
Item from which (with balance for the other (and other
Closing
No transactio authority of the month of the remarks
38
Credits 39
Debits balance
n dates where year year where
necessary) necessary)
Rs Ps Rs Ps Rs Ps Rs Ps

Total

35
To be indicated thus 12/48 for December 1948: 1/49 for January 1949; and son on
36
This will take effect from the “Financial yuear 1958-59”
37
To be indicated thus “A”
38
Score out “Credits in the case of Miscellaneous P.W.Advances and Stock, and “Debits” in the case of Purchases and P.W. Deposits.
39
Score out “Debit” in the case of ---------------- and “ Credits”
 paymentNo. and date of accountant General’s Advice of

1
DEBIT

2
Me of Vessel

3
No. and date of Invoice

Particulars of Invoiced stores

Total
No. or

month
for the
quantity
Month -----------------------19------------

Rs
Charges in England during month by credit to the head
“P.W. Remittances”

5
Ps
Rs
Charges in Pakistan of the month

6
Ps
Rs
Balance from last month

7
FORM P W A 18

Ps Rs
Total (Columns 5+6+7)
(See Chap. III, Article 167)

8
SCHEDULE OF LONDON STORE

Ps

Particulars of stores received

9

No. or
CREDIT

quantity

Name of work or head of account to which debited

10

(Schedule docket number to be quoted in red ink)

Values of stores received

11

Closing balance
12
Rs Ps Rs Ps
13

Remarks
 Total
for the
year

Total credits to P.W. Remittances” (Col.5)……………………………Rs. Ps.

Total debit to “London Stores” (Cols 5+6) ……………………………

FORM P. W. A. 19. FORM P. W. A. 19.

(See Chap. Ill, Article 183) (See Chap. Ill, Article 183)
ADVANCE OF TRANSFER DEBIT/CREDIT ADVANCE OF TRANSFER DEBIT/CREDIT
No.-------------------Dated----------------------- 19---. No.-------------------Dated----------------------- 19---.
The undersigned has the honour to advise To
that a sum of Rs.-----, as detailed below The undersigned has the honour to advise that a sum of Rupees
has been debited/credited in transfer to him, --------------------, as detailed below has been debited /credited in transfer to him, in
in the accounts for------- 19---, and to request that an the accounts for-19----, and to request that an Acceptance may please be furnished
Acceptance may please be furnished as early as possible. as early as possible.
Authority .................... Authority ....................
No. and
date of No. and date of
Particulars of transactions Amount Particulars of transactions Amount
Voucher, Voucher, if any
if any Rs Ps
Rs Ps

Total number of voucher sent Total number of vouchers sent.

Divisional Officer
Divisional Accountant Divisional Accountant.
For use in adjusting office.
Amount adjusted in the accounts for ---------, vide Transfer Entry Book, item
No.----------, and Acceptance No.--------------------, dated ---------------------------

Dated initials of Divisional Accountant

 FORM P. W. A. 20
(See Chap. Ill, Article 183)
ACCEPTANCE OF TRANSFER DEBIT/CREDIT
No._______ , dated- ---------
To
The undersigned has the honour to inform-----------------that the amount advised in his Advice
of Transfer Debit/Credit No.----------------, dated ------------------- for
Rupees------------------------------has been adjusted in the accounts of this Division for

(40and that the supporting vouchers have been received)

Particulars of transactions Amount

Rs Ps

Total

Divisional Accountant
Divisional Officer
Division

40
Intended only for cases of Acceptances of Transfer Debits.
 FORM P. W. A. 21.—Deleted.

FORM P. W. A. 22.—Deleted.

Notes be printed on the fly-leaf of the Abstract Book, Form P. W. A. 23.

1)- The standard form is only a model. The number of vertical columns may be varied according to
requirements, the examples given being those suitable for an ordinary division of the Civil Works
branch in a Governor's province.
2)- The book should be posted from the several Cash Books in respect of cash transactions from
the Transfer Entry Book in respect of transfer entries, and from the Abstracts of Stock Receipts
and Issues in respect of stock transactions.
3)- The amount of each cheque entered in a Cash Book should be shown on the charges side
under the head to which the payment relates, and the total amount of cheques drawn should be
shown as a single entry on the receipts side in the column for "P.W. Cheques " or " Other Remit-
tances", according as the treasuries on which the cheques are drawn or within or outside the
account circle in which the division itself is.
4)- When the stock transactions are posted from the Abstracts of Stock Receipts and Issues! debits
(and credits) to Stock which represent credits (and debits) posted in the Abstracts from the Cash
Book and the Transfer Entry Book, and which are separately shown in the Abstracts, vide
Instruction No. 2 on Forms 5 and 6, should be excluded, as these are posted in the Abstract
Book direct from the Cash Books and the Transfer Entry Book. In the vertical columns headed
“Stock ", should be entered, on the receipts side, the total of the stock issues (corrected as
above) and on the charges side, the total of the stock receipts (also corrected as above).
5)- As the postings from each Cash Book or other document are completed, it should be seen that
the total postings on the receipts side agree with those on the charges side, and that, further the
totals of the columns headed "Cash from Treasury", agree in respect of Cash Book, and those of
the columns, beaded "Transfers within Division", in respect of whole division, separately for
Cash and Stock, unless any Cash or Stock be in transit, see Articles 166 and 229.
6)- Refunds of Revenue appear as charges in the initial accounts, and should therefore be posted
on the charges side of the Abstract Book. As they are to be taken ultimately in reduction of
revenue receipt; the totals for the month should be transferred to the receipts side as minus
entries in the columns for the revenue heads concerned.
7)- Similarly, receipts which are to betaken in reduction of expenditure on individual works in
progress or on establishment and tools and plant, vide Articles 65 to 72, should be posted as
.receipts in the first instance under appropriate headings, and ultimately transferred to the
charge side as minus entries in the columns for the heads under which the charges to be
reduced are classified.
8)- Finally, it should be seen that the totals of the vertical columns agree with the totals of the
relevant schedules, registers, etc., or of the corresponding figures therein. Differences should be
traced and set right.
 FORM P W A 23
(See Chap. IV Article 208)
Abstract Book
Month ------------------------------------------------------------------------------------19--------------
ADJUSTING ACCOUNT BETWEEN CENTRAL INTER PROVINCIAL SUSPENSE
SUSPENSE ACCOUNTS Establishment Tools and
XXXIX – Miscellaneou Public AND PROVINCIAL GOVERNMENTS ACCOUNT
“Deduct Plant
Sub division, etc CIVIL Miscellaneou s Heads of Works XXXIX –
London percentage Deduct Government
Works Purchases Stock s P.W. Account Deposits CIVIL Railway
Stores recoveries” Recoveries of -
Advances Works
Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps
Cash Division office
Total
'A' sub-division
Total
B' subdivision
Total
C' sub-division
Total
Transfer Entries
Total
Stock 'A sub-division
Total
B' sub-division Total
C' sub-division
Total
Total Cash,
Transfer Entries and
Stock.
Deduct — Refunds
transferred from
Receipts side
Net

Reference to
Schedule Register, 17 17 (Miscel.
etc.. 9 (Purchases 17 and 29 P.W. 18 41 41 34 or 35 37 37 3 38
Form No. ) Advances)
 FORM P W A 23
(See Chap. IV Article 208)
Abstract Book
Month ------------------------------------------------------------------------------------19--------------
S.REMITTANCES REFUNDS TO BE DEDUCTED FROM CHARGES SIDE
Transfers Transfer Cash Opening
Sub division, etc between Other s within from cash Total
P.W.Cheques
P.W. items Division treasury balance
Officers
Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps
Cash Division office
Total
'A' sub-division
Total
B' subdivision
Total
C' sub-division
Total
Transfer Entries
Total of
Total Rs Ps last 3
Stock 'A sub-division columns
Total
Total
B' sub-division Total Total transfer
entries
C' sub-division
No Copies
Total
Total Cash, Total
Transfer Entries and
Stock.
Total
Deduct — Refunds
transferred from Total transfer with division---stock
Receipts side
Net

Reference to Transfer to Charge side

Schedule Register,
etc.. 39
Form No.
 FORM P W A 23----contd
(See Chap. IV Article 208)
Abstract Book
Month ------------------------------------------------------------------------------------19--------------
50.---CASH WORKS
Original Works Original Works Repairs ADJUSTING ACCOUNT
Buildings Communications SUSPENSE ACCOUNTS BETWEEN CENTRAL AND
Establishment,Co Miscellaneo Public PROVINCIAL GOVERNMENTS
Sub division, ntingencies,Supp Tools and us Heads of Works 50 –
etc lies and Services, Plant Miscellaneou Londo Account Deposits Civil
Grants-in-aid Purchases Stock s P.W. n Works-
Advances Stores Centra
l
Rs Ps Rs Ps Rs Ps Rs Ps Rs Rs Ps Rs Rs Ps Rs Ps Rs Rs
Rs Ps Rs Ps
Ps Ps Ps Ps
Cash
Division office
Total
'A' sub-
division
Total
B' subdivision
Total
C' sub-
division
Total
Transfer
Entries
Total
Stock 'A sub-
division Total
B' sub-
division Total
C' sub-
division
Total
Total Cash,
Transfer En-
tries and
Stock.
Deduct — No Entries
Refunds
transferred
from
Receipts side
Net

Reference to
Schedule 17
17
Register, etc.. 41 27 and 17 (32) 18 40 17 37
27 or 41 (Purchases)
Form No. 28
 FORM P W A 23
(See Chap. IV Article 208)
Abstract Book
Month ------------------------------------------------------------------------------------19--------------
REFUNDS OF
INTER-PROVINCIAL REVENUE TO BE
S.REMITTANCES
SUSPENSE ACCOUNT TRANSFERRED TO
Transfers Closing
RECEIPT SIDE Cash from
Sub division, etc within cash Total
Transfers XXXIX – XXXIX – treasury
Remittances Division balance
Government between Other CIVIL CIVIL
into
of---- P.W. items Works Works
Treasury
Officers Central Provincial
Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps
Cash Division office Total
'A' sub-division
Total
B' subdivision
Total
C' sub-division
Total
Transfer Entries
Total
Total of
Stock 'A sub-division
Rs Ps last 3
Total columns
B' sub-division Total C'
Total
sub-division Total transfer
Total entries
No Entries
Total Cash,
Transfer Entries and Total
Stock.
Deduct — Refunds
Total
transferred from
Receipts side
Net
Total transfer with division---stock

Reference to Schedule
Transfer to Receipt side
Register, etc..
Form No. Totals agreed with the corresponding figures in
38 39
relevant schedules, registers,etc.

Divisional Accountant
No. -----------
FORM P.W.A.24
(See Chap., Article 209)
SCHEDULE DOCKET
Name of work41 or Schedule-----------------------------------
42
Classification of Charge--------------Month-----------19----

No. Of Amount REMARKS No. Amount Particulars Amount REMARKS

cash Of
vou- cash
cher vou-
cher

Rs. Ps. Rs. Ps. Brought forward Cash Rs. Ps.

charges, for which
vouchers are not
required in audit : —
Stock
Transfer Entry Debits :
43

—
T. E. No.
T. E. No.
T. E. No.
TOTAL
Deduct Refunds —
Cash receipts:-
Transfer Entry Credits :
—
T. E. No.
T. E. No.
T. E. No.
Total Refunds
Net charges of the
month.

Total Carried
forward

Divisional Accountant

41
Full name of work as given in the estimate should be entered here in the case of each work included in a
Schedule of Works Expenditure, Form P. W. A. 27, or in the Schedule of Deposit Works, Takavi Works, or Debits
to Stock, Forms P. W. A. 33, P. W. A. 36 and P. W. A. 28. In all other cases, the name of the Schedule should be
given
42
Only such particulars need be entered as are necessary to avoid errors in the posting of charge in Schedule
Dockets.
43
ln the case of Transfer Entry debits the supporting vouchers, if exceeding Rs. 25 each should also be attached,
their particulars being quoted below each entry, and the amount of the petty vouchers-being specified in the
column for remarks. In the case of Transfer Entry credits a reference to the Schedule Docket in which the
corresponding debit is shown should be given in the same column.
 FORM P. W. A. 25
(See Chap. IV, Article 212)
SCHEDULE DOCKET FOR PERCENTAGE RECOVERIES
Month---------------------------19---

Works
Expenditure PERCENTAGE RECOVERIES

Establishm Tools and Account

TOTAL REMARKS
44 ent Plant and Audit
Name of work
(i.e., full name
Item No.
as given in the
estimate) Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

TOTAL

Divisional Accountant Divisional Officer

44
Non-Government Works should be shown in three separate groups (1) Deposit Works (2) Local Loan Works
and (3) Takavi Works. Government Works should be grouped by Governments and departments, and the name of
the division or office should be prefixed to that of the work in red ink.
 FORM P. W. A. 26
(See Chap. IV, Article 213)
SCHEDULE OF MONTHLY SETTLEMENT WITH TREASURIES
Part I.—Cash Remitted and Acknowledged

1. Difference brought over, as Treasury Treasury Treasury Total

per line 5 of last month's memo.
2. Cash remitted during the
month.
3. TOTAL
4. Amounts acknowledged by
Treasuries as per Consolidated
Receipts attached.
5. Difference (line 3 minus 4)
as explained below.
Analysis of the differences as per line 5

A. — Received by treasuries too late for

incorporation in the accounts of the month.
B. — Remitted after the closing of sub-
divisional accounts _of the month but
received by treasuries in time for in-
corporation in the ac-• counts of the month.

FORM P. W. A. 26—contd.
Part II.—Cheques Issued and Paid

1. Difference as per line 5 of Treasury Treasury Treasury Total

previous month's mono.
2. Cheques issued during the
month.
3. TOT
AL
4. Cheques cashed as per
pass books, vide Treasury Officers
Certificates of Issues (attached).
5. Difference (detailed below).
 45
DETAILS OF DIFFERENCES

PARTICULARS particulars of
PARTICULARS Amount
Amount OF CHEQUES Amount CHEQUES
OF CHEQUES

No. Date No. Date No. Date

Rs. Ps. Rs. Ps Rs. Ps.

.
Total uncashed cheques Cheques cashed during the
month but taken to account in
Deduct — Total of cashed cheques as per
Sub-Divisional Cash Books of
last column.
the following month.
Net difference
tiring the Account i x* Books
i/A.
uncashed cheques

TOTAL

Divisional Accountant

45
The difference relating to each treasury should be detailed in the manner indicated.
 FORM P. W. A. 27.
(See Chap. IV, Article 215)
SCHEDULE OF WORK EXPENDITURE
Major Head, Remittance or other Account) Name of Month 19

EXPENDITURE UP TO DATE REMARKS

EXPENDITURE UP TO DATE
Name of works (i.e., YEAR COMPARED WITH ESTIMATED If the work is
YEAR COMPARED WITH ALLOTMENT
Minor and full names as given completed, say so.
Schedule in the estimate).
Serial No.

detailed If an excess over an

Docket. Total charges
heads of N.B. — Sanction to estimate is sanctioned
No. be noted in red ink
classification of the month by the Divisional
when a work is Total charges of the year
allotment Total charges up to date Amount of Estimate Officer and the work is
entered for the first
time.
still in progress, the
orders may be
recorded here.

New Other New Other New Other New Other New Other
Total Total Total Total Total
Expd. Expd. Expd. Expd. Expd. Expd. Expd. Expd. Expd. Expd.

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

Note 1 —In the Schedules for works of classes (i) to (v) mentioned in Article 215, money column 5 for "Total charges of the month " should be totalled to bring out separately the totals for (1) each minor head,
(2) each primary unit of appropriation (if any) subordinate to a minor bead, and (3) each group 3 varies for which a separate lump sum allotment has been placed at the disposal of the Divisional Officer or a
controlling authority. Against each total at the last category should be given (ii) in column 6, the total charges of the year which will be arrived at by adding the total of the month to the total of the w given in
column 6 of the previous month's schedule, and (b\ in column 7, the lump sum allotment, if placed at the Divisional Officer's disposal.
Note 2.—In the Schedules pertaining to works of classes (vi) and (vii), mentioned in Article 215, the entries relating to each work should be made separately for works expenditure," and " percentage charges "
(for establishment, tools and plant, accounts and audit charges, etc.; one line should be used for of these two charges and a third for the total charges on the work.
Note 3.—Save as provided for in Note 1, it is optional with the Divisional Officer to make entries in columns 6, 7 and 9 in respect of individual work 7 and 9 need not be filled in the schedule required for
submission to the Accountant General.
Divisional Accountant
 FORM P. W. A. 28
(See Chap. IV, Article 216)
SCHEDULE OF DEBITS TO STOCK
Month --------------9--

46
Name of Manufacture
Schedule Docket
REMARKS
or other item of
Item If the work is comple-
expenditure (as given in Total Total up to date
No. ted, say so. (Amount of
the estimate). transactions of
estimate to be entered
the month
N.B. — Sanction to be in office copy only)
noted in red ink when a
work or item is entered
for the first time
1 2 3 4 5 6
Manufacture
Manufacture of bricks at
Lahore
3,300 00 6,000 00
Operation
3,000 00 5,000 00
Outturn
Lime making at Lahore
2,300 00 3,000 00
Operation
2,000 00 2,500 00
Outturn Total
manufacture Operations
Total Manufacture
Outturn Total
Manufacture
5,600 00
Land Kilns, etc. Total
Land, Kilns, etc. , 5,000 00
Storage Total Storage
Other Sub-heads 10,600 00
Total other Sub-heads
GRAND TOTAL

Divisional Accountant

46
Only those works or items should be entered on which there has been any transaction during the month, and the
"operation" and "outturn" transactions of each manufacture should be shown in two separate lines. In June, all
items under the groups "Manufacture" and "Land Kilns, etc.", the accounts of which are still open, should be shown
invariably.
 FORM P. W. A. 29.
(See Chap. IV, Article 216)
STOCK ACCOUNT
Month-------------------------19-------------
Part I.—Classified Account of Receipts, Issues and Balances.

47
Item Sub-heads Balance Receipts Total Issues Balance sanctioned Remarks
No Reserve

1 48
Manufactures. Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps.
2
Land, Kilns, etc.
3
Storage Other sub-
4
beads
Total

Part II.—Detailed Account of Issues.

Schedule Docket No

Schedule Docket No
Schedule Docket No

Reference to
Amount Amount Amount Particulars Amount
schedule etc.

Rs Ps Rs Ps Rs Ps Rs Ps

Line 1 (Part 1)
— Manufacture
Credits of or
Outturn.

Line 2. Land, S.D. No

Kilns, etc.
T.E. No.
T.E. No."
Total

Lines 3 and 4. Previous

column
— Storage and
consolidated
other Sub-head account of
contingent
Issues to works, expenditure
etc. Issues to
49
Contingencies. 19 19

Cash Credits to
Stock.
Sale Account

Total

Line 4 total issued

Divisional Accountant

47
For details see Schedule of Debits to Stock, Form P.W.A. 28.
48
lf the closing balance of "Manufacture" includes any items which are not chargeable against the Reserve limit,
they should be detailed in the column for remarks.
49
To be used only when contingent charges are not drawn by bills presented direct at treasuries.
 FORM PWA 30
(See Chap IV Article 217)
Schedule of Purchases
Extract from suspense register, form PWA 17

Remarks with explanation when

Particulars of items to items
be grouped, by classes remain unadjusted
of Purchases, i.e., (1) for more than three
For Stock, and (2) Credits Total Closing months.
Month from which Debits 52
Item No. For Works, with name of supplier and Opening during credits balance How (In respect of credits during the
transaction during the
As per Register name balance the (Cols. (Cols. adjusted month
dates50 month
of work in case of class month 4-5) 6-7) here enter reference
(2), and quantity and to Schedule docket
description of materials in which the
supplied.51 1 corresponding
debit appears.)
1 2 3 4 5 6 7 8 9 10

Ps Rs Ps Ps
Rs Ps Rs Rs Ps Rs

I.— For Stock.

II. — For Specific Works.

Divisional Accountant

50
To be indicated thus:- New for items appearing for the first time “12/48” for December 1948, “1/49” for January 1949, and so on
51
In the case of purchases for a specific work, one or other of the following remarks applicable to the cae should also be noted (i) for Direct issue (ii) for Issue to --------------- contractors.
52
Column 9 “A” Paid in cash “B” Adjusted by transfer. The letters “A” and “B” should be entered in this column .
 FORM PWA 31
(See Chap IV Article 217)
Schedule of Purchases
Extract from suspense register, form PWA 17
54 Remarks with explanation
Particulars of items to be
when items remain
grouped, by classes of
53 unadjusted for more than
Month from purchases, i.e. (1) For Stock,
Closing 55 three months. (In respect of
Item No as per which and (2) For Works, with name of Opening Credits during Total credits Debits during How
balance (Cols. credits during the month
Register transaction supplier and name of work in balance the month (Cols 4-5) the month adjusted
6-7) here enter reference to
dates case of class (2), and quantity
Schedule docket in which
and description of materials
the corresponding debit
supplied.
appears)
Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

I- For Stock
For Specific Work

Divisional Accountant

53
To be indicated thus:- “New” for items appearing for the first time, “12/48” for December 1948, “1/49” for January 1949, and so on.
54
In the case of purchases for a specific work, one or other of the following remarks applicable to the case should also be noted (i) For Direct Issue (ii) For Issue to ----------- contractor
55
Column 9 “A” Paid in cash, “B” Adjusted by transfer. The letters “A” and “B” should be entered in this column.
 56
FORM P. W. A. 31
(See Chap. IV, Article 217)
Schedule of Purchases.
Part – I 57Extract from Suspense Register, Form P.W.A. 17
Remarks with
explanation when
items remain
Particulars of items (to be
unadjusted for
grouped by classes of
more than three
Reference to Purchases), i.e. (1) For
Item No. as per Register

58
Month from months. (In
month in Stock and (2) For works, 59 Closing 60
which Opening Credits during Total credits Debits during How respect of credits
which item with name of supplier ,and balance (Cols.
transaction balance the month (Cols 5-6) the month adjusted during the month
was last name of work in case of 7-8)
dates here enter
affected class (2) and quantity and
reference to
description of materials
Schedule docket
supplied
in which the
corresponding
debit appears
Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

I For Stock
II For Specific Work

56
This alternative form may be authorised by the Accountant General for use in the case of divisions where the number of items in the Suspense Register is usually very large, but the number usually affected
by the monthly transactions is small.
57
For September, December, March and June, all current items should be extracted from the register including those not affected by the month’s tansaction. In the case of other months, only items affected by
the months transactions need be detailed.
58
To be indicated thus:- “New” for items appearing for the first time, “12/48” for December 1948, “1/49” for January 1949, and so on.
59
Column 5 to 9 should be totaled separately for each class in September, December, March and June. In other months, column 6 and 8 only should be totaled separately for each class of Purchases.
60
Column 10 “A” Paid in cash, “B” Adjusted by transfer. The letters “A” and “B” should be entered in this column.
 FORM P W A 31 contd.

Part II – Abstract Account of Credits, Debits and Balances of the purchases Account.

Class of Purchases Opening balance Credits during the month Total Col (2-3) Debits during the month Closing balance (Cols. 4-5)
Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

I – For Stock

II – For Specific Works

Total

Divisional Accountant
 FORM P W A 32
(See Chap. IV, Article 217)
Schedule of Miscellaneous PW Advances

Division -------------------
Month ----------------19---

Remarks, with explanation

Particulars of as to steps taken to effect
items (Items to adjustment of outstanding
61
Month from be grouped by items (In respect of each
Debit Credits Closing
which classes of Opening Total (Cols. How credit during the month
Serial No Authority during the during the balance
transaction Miscellaneous P balance 5-6) adjusted here enter reference to
month month (Cols. 7-8)
dates W Advances Schedule docket in which
mentioned in the corresponding debit
Art. 54) appears, or if it was a cash
receipt, say so, 11)

Rs Ps Rs Ps Rs Ps Rs Ps

Divisional Accountant

FORN P. W. A. 33

61
To be indicated thus:- “New” for items appearing for the first time; “12/62” for December 1962, “12/62” for December 1962, “1/63” for January 1963, and so on.
 (See Chap. IV, Article 219)
Schedule of Deposit Works
Part I – Account of Deposit Works affected during the month of -----------19-----
Expenditure, if any
debited to
Deposit Expenditure Remarks if the
Detailed 62
Name of work miscellaneous P.W.
Schedule work is
Serial No classification of with name of Advances
Docket No. completed say
estimate depositor
so.
To end of previous During the Total up to Total charge of Total up to Up to During the
month month date the month date date month

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

Net Chargeable during the month to P W. Deposits

Total for accounts affected g the month’s transactions.
Add Total for accounts not affected by the month’s 63
transactions, as per Part II C D (=B-C)

64
Grand Total A B

65
E Deduct “Up to date” totals of F G
accounts closing during the
month, as per items. H 66
L

62
When a work is included for the first time in the schedule, the sanction should be entered in red ink in column 3
63
The amount as per entry C should, by a transfer entry, be debited in lump sum to Miscellaneous P.W. Advances
64
'The amounts as per entries A and D should be entered in columns 5 and 7 i.e., " Credits during the month " and " Debits during the month " of the Schedule of
Deposits, Form P.W.A. 34 or P.W.A. 35.
65
The amount as per entry E should agree with entry J of last month's schedule.
66
The amount as per entry L should agree with the closing balance of Deposits for work to be done as per column 8 of the Schedule of Deposits; Form '.W.A. 34 or
P.W.A. 35.
 Net “Up to date” totals of (= F-G) (=K-H)
accounts remaining open at the
J
closing of the month.
 FORM P.W.A. 33-contd.
Part II.—Account of Deposit Works not affected during the month.

Expenditure Steps taken to adjust (1)

Total debited to Month in unexpended balances of
Total
expendi- Miscella- which work completed works and (2)
Serial No. Name of work, with name of deposits
ture up to neous P.W. was com- expenditure debited to
depositor up to date
date Advances up pleted Miscellaneous P.W.
to date Advances

Rs Ps Rs Ps Rs Ps

Total transferred to part I

Divisional Accountant
 FORM P W A 34
(See Chap IV, Article 220)
Schedule of Deposits
EXTRACT FROM DEPOSIT REGISTER, FORM P W A 17
Division ------------
Month -------------19--------

Remarks (in respect of

each credit during the
67 Particulars of items (to be
Month from month, here enter
grouped by classes of Credits Debits 68
Item No as which Opening Closing How reference to schedule
deposits) with name of during the Total (4-5) during the
per Register transaction balance balance (6-7) adjusted docket in which the
work in the case of month month
dates corresponding debit
contractors
appears or if it was a
cash receipt, say so)

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

The letters A B C etc., should be entered in the column “How adjusted”. If necessary, additional letters (D E etc.) should be entered with explanation at foot.
Certified that, with the exceptions noted below, all the interest-bearing securities as per items acknowledgments by the authorised custodians, have been received and
lodged in a chest in the custody of the Divisional Officers, and similar securities as per items have been certified as received and kept in custody by the Sub
Divisional Officers concerned.
Exceptions (with reasons)
Divisional Accountant

67
To be indicated thus “New” for items appearing for the first time, “12/48” for December 1948, “1/49” for January 1949, and so on
68
Column 9 – “A” Repaid in cash, “B” adjusted by transfer entry, “C” Converted into an interest-bearing security and entered in the Register of Securities.
 FORM P W A 35
(See Chap. IV, Article 220)
Schedule of 69Deposits

Part II – Abstract Account of receipts, adjustments and balances of deposits.

Division -----------------
Month --------------19-----

Opening Credits during the Debits during the Closing balance (Cols.
Class of deposits Total Col (2+3)
balance month month 4+5)
Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

I. Cash deposits of subordinates as security

II. Cash deposits of contractors as security

III. Deposits for work to be done

IV. Sums due to contractors on closed accounts

V. Miscellaneous deposits

Total

69
This alternative form may be authorised by the Accountant General for use in the case of divisions where the number of items in the Deposit Register is usually very large, but the number affected by the monthly transactions is small.
 FORM P. W. A. 35 contd.

Part – II Detailed 70Extract from Deposit Register, Form P.W.A. 17

RegisterItem No. as per

Remarks
(In respect of credits
71 Reference to
Month from Particulars of items (to be during the month here
month in 72 Credits Debits 73
which grouped by classes of Opening Total credits Closing balance How enter reference to
which item during the during the
transaction deposits) with name of work balance (Cols 5+6) (Cols. 7-8) adjusted Schedule docket in which
was last month month
dates in the case of contractor. the corresponding debit
affected
appears or if it was a
cash receipt, say so)

Rs Ps Rs Ps Rs Ps Rs Ps Rs Ps

Certified that, with the exceptions noted below, all the interest-bearing securities as per items acknowledgments by the authorised custodians, have been received and lodged in a chest in the custody of the Divisional
Officers, and similar securities as per items have been certified as received and kept in custody by the Sub Divisional Officers concerned.
Exceptions (with reasons)

Divisional Accountant

70
For September, December, March and June, all current items should be extracted from the register including those not affected by the month’s tansaction. In the case of other months, only items affected by the months transactions need
be detailed.
71
To be indicated thus:- “New” for items appearing for the first time, “12/48” for December 1948, “1/49” for January 1949, and so on.
72
Column 5 to 9 should be totaled separately for each class in September, December, March and June. In other months, column 6 and 8 only should be totaled separately for each class of Purchases.
73
Column 10 “A” Paid in cash, “B” Adjusted by transfer. The letters “A” and “B” should be entered in this column.
 FORM P. W. A. 36
(See Chap. IV, Article 221)
Month---------19----- SCHEDULE OF TAKAVI WORKS
Division--------------- Part I. ----Account of Works Affected by the month's transactions

Serial 74
Name of work, with the name and Schedule EXPENDITURE REALISATION REMARKS
No. address of the cultivator responsible Docket No.
Total up To end of 75During Total up If the work is
for it. 3 Total completed, say so.
to date previous the month to date
charges
1 2 month 6 9
of the 5 7 8
month 4

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

Total for Account; affected by the month's

transactions. Closing
Add— Total for Accounts not affected by the balance E(=C
GRAND TOTAL — D)
month's transactions, as per Part II. C

C D
76
A

ABSTRACT Rs. Ps. Opening

balance
Deduct "Up to date"
Plus Expenditure totals of accounts
during month. closing during the
month as per items
Minus Realizations Net "Up to date" total
Closing balance of accounts
remaining open at the
(vide entry E.) close of the month. B

74
When a work is included for the first time in the schedule, the sanction should be entered in red ink in column 2.
75
If the recovery is made otherwise than in cash, a suitable explanation should be recorded in the column for Remarks. Repayments of realisations should be entered in column 7 as minus figures.
76
The total realisations to end of previous month as per entry A should agree with the entry B in column 8 of last month's schedule.
 FORM P. W. A. 36—contd.
Part II.—Account of works not affected by the month's transactions.

Steps taken, specially

Month in for adjustment of the
Name of work, with the name Total Total
which work outstanding balance of
Serial No. and address of the cultivator expenditure realizations
was completed work
responsible for it. up to date up to date
completed

Rs. Ps. Rs. Ps.

Total transferred to Part I.

Divisional Accountant
 FORM P. W. A. 37.
Schedule of Debits/Credits to " Adjusting Account between Central and Provincial Government".
N.B.—Only the Central transactions originating in Provincial Divisions and Provincial transactions
originating in the Central Divisions will appear in this schedule.

Name of
Reference to
Government Head
Particulars authority or No.
of account in the 79
and date of Remarks
Item case of of Amounts
Advices and
Central77/Provincial
No. 78 Debit/Credit Acceptances
Divisions

1 2 3 4 5 6

Rs. Ps.

Divisional Accountant

FORM P. W. A. 38
SCHEDULE OF DEBITS/CREDITS TO “INTER-PROVINCIAL SUSPENSE ACCOUNT".
N.B.—Only the items originating in the Provincial Divisions on behalf of other Provincial Govern-
ments-will appear in this schedule.

Reference to
80 authority or No. and 81
Item No. Name of Government, (with Particulars of Amount Remarks
date of Advices and
name of Department) Debit 'Credit
Acceptances

77
In the case of Central Divisions, the entries should be grouped by each Government.
78
In the case of Provincial Divisions, items should be grouped in two classes. A—Items to be finally accounted for
in the Accounts office (to whom the accounts are rendered) and B—Items to be passed on to other Accounts
offices.
79
In the schedule of credits items representing cash receipts should be so described in this column and against all
other items should be given a reference to the schedule docket in which the corresponding debit appears.

80
Entries in the schedule should be grouped by each Government.
81
In the schedule of credits, items representing cash receipts should be so described in this column and against
all other items should be given a reference to the schedule docket in which the corresponding debit appears.
1 2 3 4 5 6

Rs. Ps.
Divisional Accountant
 FORM P. W. A. 39
(See Chapter IV, Article 224)
SCHEDULE OF DEBITS/ CREDITS TO REMITTANCES
Month------------------------------------19----------
Authority. Particulars of Responding
items which have been
brought to account
provisionally
Name of Amount
Division or Responding items brought Remarks
Item 83
Whether an Other items
office (with intimated by Accountant to
original(O) or
No. name of 82
Particulars General for adjustment account Nature of
a Responding
Department and Amount 84
objection quoting
1 3 (R) item
Government, if No. and date reference to the 12
necessary) 4 Month and No. and date of 9
of authority advice thereof
No. and item No. of Advice of
or 10 sent separately
2 date of settlement or Transfer
acceptance
intimation Exchange 11
of Transfer (if any)
Account
5 (if any)
6 8
7

Transfers between P.W. Officers Rs. Ps. Rs. Ps.

( To be detailed )
Public Works Remittances —
I. — Remittances into Treasuries
II. — Public Works Cheques
(Total only)
III. — Other Remittances —
(a) Items adjustable by Civil Officers
85
(To be detailed.)
(b) Items adjustable by P.W. Officers
(To be detailed)
86
Exchange Accounts —
(To be detailed).

Divisional Accountant

82
Entries in this schedule should be grouped under the several headings as indicated in the form.
83
Transactions representing the cost of work done should not be entered severally, as the necessary details of works are given in the Schedule of Works Expenditure concerned.
84
Column 4 should be filled in only in respect of transactions falling under the group "III.—Other Remittances".
85
In the Schedule of Credits, items representing cash receipts should be so described in this column, and against all other items a reference to the schedule docket in which the corresponding debit appears should be quoted.
86
The entries under this head will appear in Central Divisions only—under the sub- headings "Exchange Account between Civil and Civil", "Exchange Account between Civil and Posts and Telegraphs," etc., in respect of Central transactions adjustable in
another Accounting Circle
 FORM P. W. A. 40
(See Chap. IV, Article 226)
SCHEDULE OF DEBITS/CREDITS TO MISCELLANEOUS HEADS OF ACCOUNT
Month---------------------------------19----
Head of 87
Item No. Particulars Amount Remarks
Account Authority
1 3 5 6
2 4

Rs. Ps.

Total

Divisional Accountant

87
In the Schedule of Credits, items representing cash receipts should be so described in this column and against all other items should be gjven a to the
schedule docket in which the corresponding debit appears.
 FORM P.W.A. 41
(See Chap. IV, Article 227.)
classified abstract of expenditure
Month---------------19------

Reference to Schedule, Schedule 88

Minor Heads and Primary Units of Ap-
Docket or Bill 1 propriation (separately for each Major Head or Total charges Of the month
distinct part thereof)

89
XVII.—A.—Irrigation Works for which Capital New Other Total
Accounts are kept. I.—Productive Works— Expenditure Expenditure
Deduct—Working Expenses

Rs Ps Rs Ps Rs Ps
Form P.W.A. 27 Extensions and Improvements Maintenance and
Form P.W.A. 27 Repairs

Consolidated Account of Contingent 90 Rs Ps

Establishment contingencies
Expenditure.
Deduct percentage recoveries
Form P.W.A. 25
Net establishment
FormP.W.A.27 Tools and plant
Deduct Recoveries
Net Tools and Plant
Total Final Heads
Form P.W.A. 29 Suspense
88
When a minor head of account is split up into two or more primary units, the figures for each of thse should be entered in the inner column, and the total
for the minor head in the outer column. The minor head “Suspense” should be detailed as shown. “Refunds of Revenue will not appear in this Abstract, but
“ Receipts and Recoveries on Capital Account” should be shown as deductions.
89
These are only specimen entries.
90
To be used only if such charges are not drawn by bills presented direct at treasuries. Charges under the minor head “Grant-in-aid” in the case of “50 –
Civil Works” or “18- other Revenue Expenditure” are also supported by the Consolodated Account of Contingent Expenditure.
 „ P.W.A. 30 Debits to stock
„ P.W.A. 32 Purchases
„ P.W.A. 18 Miscellaneous P.W. Advances
London Stores
Workshop Suspense’s Workshop Suspense
Schedule. Total Debits
Form P.W.A. 29 Credits to Stock
„ P.W.A. 30 Purchases
„ P.W.A. 32 Miscellaneous P.W.
„ P.W.A. 18 Advances
Workshop Suspense’s Schedule. London Stores

Total credits
Net debit to suspense
Total charges

Divisional Accountant
 FORM P W A 42
(See Chap IV Article 228)
Monthly Account Office Faisalabad
Month -----------------19-----
Receipts Disbursements
Item No Names of Major Heads, Heads of Account, etc. Schedule New Other
Total
Expenditure Expenditure
Revenue Rs Ps Rs Ps Rs Ps
1. XVII.— A.— Irrigation Works- Form PWA 9
Productive Works — Gross Receipts —Direct Receipts
2. Unproductive Works — Gross Receipts—Direct
Receipts
B. — Navigation, Embankment and Drainage Works —
3. Productive Works— Gross Receipts — Direct Receipts
4. Unproductive Works — Gross Receipts — Direct
Receipts
5. XVIII— A.— Irrigation Works
6. B. — Navigation, Embankment and Drainage Works
7. XXXIX.— Civil Works
EXPENDITURE
8. XVII.— A.— Irrigation Works- Productive Works — PWA 41
Working expenses
9. Unproductive Works — Working Expenses
B— Navigation, Embankment and Drainage Works —
10. Productive Works — Working Expenses
11. Unproductive Works — Working Expenses
18.— A.— Irrigation Works —
12. Works for which no Capital Accounts are kept
13. Miscellaneous Expenditure
B. — Navigation, Embankment and
Drainage Works —
14. Works for which no Capital Accounts are kept
15. Miscellaneous Expenditure
 91
16. 18(1) — Other Revenue Expenditure financed
from Famine Relief Fund
17. 19-A— Financed from Famine Relief Fund

18. 19-B — Financed from Ordinary Revenues

19. 50.— Civil Works

20. 63. — A. — Development

21. 63. — B. — Development

22. 68.— A.A Irrigation Works — Productive

Works
23. Irrigation Works – Unproductive works
B – Navigation, Embankment and Drainage Works
25. Productive Works -
26. 70 – Capital outlay on improvement of Public Health
27. 80 – Town Development
28. 81 Capital Account of Civil Work outside the Revenue
Accounts
OTHER HEADS PWA 40
29. Miscellaneous heads of Account
P- Deposits and Advances
30. Civil Deposits – Public Works Deposits “ 34 35
31. Advances Repayable – Civil Advances Public Works (Takavi “ 36
Works)
S – Remittances-
32. Adjusting Account between Central and Provincial “ 37

91
Where specially allowed, vide Article 13
 Governments
33. Inter –Provincial Suspense Account “ 38
34. Remittances “ 39
92
35. Cash Balance diminished / increased
Opening Balance Previous
93
Closing Balance month’s
account
Balance from last account
Receipts during the month
Total

Paid into treasuries:-

Treasury, vide Form PWA 26

----------Ditto ---------ditto ----------

----------Ditto ---------ditto ----------
Balance remaining to be paid as explained below

Certificate of Cash Balance

Certified (i) that the closing cash balance in the account agrees with the total of the balances
recorded in the several Cash Balance Reports in Form P.W.A. 2, (ii) that no single officer hold an imprest of more than Rs94 , (iii) that all imprest-
holders who have to furnish security under the rules have either furnished the security or ha\e been exempted by complement authority and (iv) that
with the exceptions noted below, all temporary advances of outstanding in cash accounts of the second preceding month have since been cleared.

Name Particulars of Amount Date on which the advance Remarks explaining the
advance was first made delay in clearance
Rs Ps

92
If the Closing Balance is Jess than the opening balance, the difference will appear in the Receipts column; but if the balance has increased during the
month, the difference will fall in the Disbursements column.
93
the total of the columns for Receipts and Disbursements must agree, and if there is any difference due to cash being in transit between two disbursing
officers, its amount should be included in the closing balance and the certificate of cash balance should be amplified so as to state the amount and the
steps taken to adjust it.
94
Here state the maximum limit fixed by Government.
Divisional Accountant
Divisional Officer
 FORM P. W. A. 43
(See Chap. IV, Article 233)
EXTRACT FROM CONTRACTOR’S LEDGER
Part I—Accounts affected by the month's transactions.
(Same as Form P. W. A. 14)
Part II- Accounts not affected by the month's transactions.

Month in which Balance outstanding

the account last 95
Item No. Names of Contractors Remarks
appeared in
Part J Debit (i.e., due Credit (i.e.,
from due to
contractor.) contractor.)

1 2 3 4 5 6
Rs. Ps. Rs. Ps.

Divisional Accountant

95
If any individual balance due from a contractor under the heads “Other Transaction " and
" Advance payments " has been outstanding for more than three months, the No. and date of
the last running account bill or other voucher relating to it should be quoted in the column for "
Remarks " with an explanation of the delay in its adjustment.
 FORM P. W. A. 44
(See Chap. IV, Articles 230 and 238)
LIST OF ACCOUNTS; SUBMITTED TO ACCOUNTANT GENERAL
Month-----------------19--------
96 97 No of
Form No Name of Document Remarks
Documents
P.W.A 42 Monthly Account
“ 9 Schedule of Revenue Realised
“ 9 Schedule of Refunds of Revenue (with—original orders of courts
regarding remission of fines)
“ 41 Classified Abstract of Expenditure .. Schedule of Works
“ 27 Expenditure Consolidated Account of Contingent Expenditure (with
necessary vouchers attached)
“ 25 Schedule Docket of Percentage Recoveries Stock
“ 29 Account (with—Sale Accounts)
“ 28 Schedule of Debits of Stock
“ 30
Schedule of Purchases
“ 31
“ 32 Schedule of Miscellaneous P. W. Advances
“ 18 Schedule of London Stores
Local Form Schedule of Workshop Suspense
P.W.A 9 Schedule of Receipts and Recoveries on Capital
“ 24 Account Schedule Dockets (with necessary vouchers, Transfer
Entry Orders, Survey Reports, and Sale Accounts attached to
each)
“ 40 Schedule of Credits to Miscellaneous Heads of Account
“ 40 Schedule of Debits to Miscellaneous Heads of Account..
Schedule of Credits to Adjusting Account between
“ 37 Central and Provincial Government
Schedule of Debits to Adjusting Account between Central and
“ 37 Provincial Government.
Schedule of Credits to Inter-Provincial Suspense Account
“ 38 Schedule of Debits to Inter-Provincial Suspense Account
“ 38 Schedule of Credits to Remittances
Schedule of Settlement with Treasuries (with—Treasury) Officers'
“ 39 Certificate of Issues and—Consolidated Treasury Receipts)
“ 26 Schedule of Debits to Remittances

Schedule of Deposits
“ 39
“ 34 Schedule of Deposit Works (with—Reports' of Progress of
Expenditure)
“ 35 Schedule of Takavi Works (with—accepted certificates of
“ 33 Collectors)
Extract from Contractors' Ledger
“ 36 Extract from the Register of Transfers advised by the Accountant
General detailing all the outstanding items (in the same form as
“ 43 the Register)
“ 57-A Extract from Accounts of Receipts of Tools and
Plant, and
Extract from Account of Issues of Tools

96
Strike out the Form numbers of any documents not forwarded, the submission of which is un
necessary. If any document required to be submitted is not ready, a suitable note should be
recorded against it in the column for “Remarks” and the probable date of its submission should be
stated.
97
Including those in support of the Schedules of Adjusting Account between Cental and Provincial
governments, Remittances and Miscellaneous Heads of Account.
C.P.W.A.13 and Plant (with Supporting Survey in the
Reports of Stores, Form C.P.W.A. 18, same
“ 14 Sale Accounts, Form C.P.W.A. 19, and | form
acknowledgements of officers concerned f as the
in the case of stores transferred to other Accounts,
officers not .being Divisional Officers
rendering accounts to the same Accountant General.
Extract from the Register of Divisional Accountants' Audit Objection
(Form A.T.C. 6)
Schedule of Rents of Buildings and Lands (with supporting
Statements of Rents recoverable in cash, or by deduction from
“ 60 Pay Bills, Form C.P.W.A. 48)

“ 75
 FORM P. W. A. 44—concld.
The vouchers enumerated below do not accompany for the reasons stated against each :
—

Reference to Reason for Probable date

Schedule Docket or Voucher no Amount non of submission
contingent Account submission

Rs Ps

Divisional Accountant

Forwarded to the Accountant General

Date -----------------

The -----------19------

Divisional Officer

------------------

FORM P.W.A. 45
(See Chap. IV, Article 238)
Divisional Officer’s Report of Scrutiny of Accounts
 Month --------------------19------------

After due examination of the office copies of the Monthly Account and supporting
documents for the month of ----------19---, which were despatched over the signature of the
Divisional Accountant during my absence from headquarters, I accept responsibility for the same.
2)- I have initialed the office copies of the Monthly Account and the List of Accounts (Form
P.W.A. 44), and a duplicate copy of the Monthly Account signed by me is attached to
this report.
3)- I have issued instructions for the adjustment, in the next month’s account, of the errors
and omissions detailed below, which my scrutiny of the accounts has disclosed.

Divisional Officer

No.----------------------
Date --------------------
----------------------------Division,
Enclosure: Monthly Account.

To
THE ACCOUNTANT GENERAL
 FORM P. W. A. 46
(See Chap. IV, Article 235)
ANNUAL CERTIFICATES OF BALANCES
[N.B.—This form may be modified by the' Accountant General to suit the local
circumstances.]
For the year ended 9830th June 19
CERTIFICATE No. 1.—STOCK.
A.—Manufacture.—Certified (1) that the dosing balance of Rupees in the accounts
of the head "Manufacture" for [June]19 .consisted, with the exceptions noted below, only of the
unadjusted charges upon operations in progress, (2) that all outturn from the operations has been
duly brought to account and (3) that the closing balance does not relate to any operations the
accounts of which should have been closed and adjusted during the previous twelve months.
B.—Land, Kilns, etc.—Certified (1) that the closing balance of Rupees in the accounts
of the head " Land, Kilns, etc." for [June] 19 , consists of the items enumerated below, (2) that all
charges recoverable from other heads of account under rule or order have been duly credited to
this head during the year, and (3) that the balance in respect of each item represents, in my
opinion, a fair residue which the operations of the coming seasons may be reasonably expected
to bear at the prescribed rates of recovery :—

Balance outstanding at end of the year

Total number of years in which the

Year in which the capital charges were

Remarks
capital account is to be cleared

Total credits on
Gross capital char-
account of
geable to end of
recoveries to end of
year
year
first incurred
Item No.

To end of previous year

To end of previous year

Total

Total
During the year

During the year

Particulars

99
Rs. Rs. Rs. Rs. Rs. Rs. Rs.

98
This takes effect from the financial year 1958-59.
99
ln nearest rupees only.
 FORM P. W. A. 46 – Contd.
C – Other Sub-Heads – Certified (1) that the closing balance of Rupees ,
under the head “Other sub-heads” in the Stock Account of [June] 19 , represents the value of
Stock Materials, detailed quantity accounts whereof have been maintained in accordance with the
prescribed procedure, and (2) that, with the exceptions noted below, none of the materials
stocked are in excess of the probable requirements of the works of the division for the
subsequent 100twelve months:-

Item No Particulars Value Remarks

101
Rs
1 Unserviceable Stock (State the steps taken to obtain
the necessary sanction to write
off the loss )
2 Serviceable Stock in excess of the
requirements of the next twelve months,
but which in my opinion it is necessary
to keep in reserve. (No details required)
3 Surplus Stock, i.e., serviceable materials (State the steps taken to dispose
which are available for sale or transfer of the materials or to obtain the
(No details required) necessary orders for their
disposal)
Total

CERTIFICATE NO 2 WORKSHOP SUSPENSE

Certified (1) that the closing balance of Rupees , in the accounts

of the head ”Workshop Suspense” for [June] 19 , consists of the unadjusted
charges for labour and materials on the under mentioned jobs in progress, which
for the reasons noted against each it was not possible to adjust in the accounts for
[June] 19 , and (2) that action has been taken to ensure their clearance in the
Supplementary Account.

100
Or any other period that the Government may have prescribed
101
In nearest rupees only.
 CERTIFICATE NO 3 OTHER SUSPENSE ACCOUNT AND DEPOSITS
Certified (1) that the closing balances of the accounts named in the margin (as
specified against each) for 102[June] 19 , have been
Purchase – credit balance of Reviewed in detail, (2) that no items are included therein which
Rs. Miscellaneous P.W. under rule do not pertain to the account concerned, (3) that,
Advances Debit balance of with the exceptions noted below, none of the items, in view of
Rupees the period t has been outstanding or of any other circumstances
which may diminish the chance of its recovery, calls for any
London stores – Credit/Debit special action, to effect clearance, and (4) that in respect of the
balance of Rupees exceptions specified, necessary action is being taken under my
Deposit – Credit balance of orders.
Rupees

102
This takes effect from the financial year 1958-59.
 FORM P. W. A. 46 – Contd.
Certificate No 4 Works Accounts
A.—General—Certified (1) that the accounts of all works, the actual construction of
which is completed, have been closed as far as possible, and (2) that in cases in which the
accounts of such works have still to be kept open, arrangements have been made to ensure that
no further charges will be incurred without my permission as required by Article 143.
B.—Materials.—Certified (1) that in respect of each work in progress in the accounts of
which the suspense head " Materials " is being operated upon, a report of valuation in the
prescribed form has been prepared as for 103[30th June] 19 , and reviewed by me, (2) that the
statement below sets forth the calculated values of the unused materials at site of works and
the results of the last verification of materials, and (3) that the unused balances represent, in all
cases, the value of the materials intended for the actual requirements of the works concerned :
—
balance and the actual balance as at the time of
Serial No.

Paper balance of Materials Account on 30th

Amount of that portion of the difference referred

Date of last verification

Value of the difference between the paper

to in column 4 which has been adjusted

the last verification
June 19

Remarks briefly explaining

delays in adjustments,
105

Full name of work. and steps taken to adjust

the outstanding balances
104

1 2 3 4 5 6 7

Rs. Rs. Rs.

103
This takes effect from te financial year 1959-59
104
In nearest rupees only
105
If the materials relating to a work were not verified during the previous twelve months, the
reasons for the omission should be recorded in this column.
 FORM P. W. A. 46—concld.
C.—Contractors and Labourers.—Certified (1) that the closing balances of the accounts of
"Contractors" and "Labourers," as maintained in Registers of Works in respect of works the
accounts of which were open on the 106[30th June] 19 , were as detailed below, (2) that the total of
the Contractors' balances as shown in certificate (1) has been reconciled by the Divisional
Accountant with the total of the balances in the Contractors' Ledger, (3) that the Labourers
balances have been similarly reconciled by the Sub-divisional Officers concerned with the
relevant records of unpaid wages, (4) that there has been no abnormal delay in the closing or
adjustment of the accounts of contracts which are no longer in operation, (5) that all "Secured
Advances" are covered by duly executed indentures in the prescribed form which have seen are
in existence in the divisional office, and (6) finally, that none of the other outstanding debit
balances represent any overpayments, or have become, or are likely to be. irrecoverable:—

Detail of balances.

Contractors.

Serial Full Name of

Remarks
No. work. Other trans-
Advance Secured Labourers.
actions.
payments advances
Debits /
(Debits). (Debits).
Credits.

Rs. Rs. Rs.

Total
CERTIFCATE NO. 5—ARREARS OF REVENUE
Certified (1) that the Register of Rents of Buildings and Lards, and other records of assessment
and realisation of revenue for the year ending (30th June) 19 , have been reviewed in detail and
that all immoveable properties belonging to the division which are available for letting out ,and
other important sources of revenue, are entered in the relevant registers with full particulars,(i)
that adequate action is being taken under my orders in respect of revenue which remains
unrealized for more than one month by reason of delay on the part of the tenant or other person
concerned, and (3) that there are no arrears which have become, or are likely to be,
irrecoverable.
Divisional Officer
Divisional Accountant
Date
Date

106
In nearest rupees only.
 FORM F.W.A. 57—A.
REGISTER SHOWING THE ADJUSTMENT OF TRANSFERS ADVISED BY THE AUDIT OFFICE UNDER THE HEAD
" P. W. REMIT TANCES "
lll—Other Remittances—Items adjustable by P. W. D.
(See chapter III.—Article 84-A.)

Month in which
Amount responded to and
advised by the the amount
Audit officer Name of the ' Sub- Remarks showing
Reference to Month to Brief
Initials of Division to which the Initials of Divi- steps taken for
Adjustment memos. which the particulars of Name of
Sr. No Divisional transaction pertains and sional adjustment of
issued by the Audit transaction the transfer the work
Accountant No. and date with which Accountant outstanding items
office (No. and Date) pertains advised
sent to S.D.O. etc.
Debit Credit Month Amount

1 2 3 4 5 6 7 8 9 10 11

PTO
 SUMMARY ABSTRACT

Debit Credit
1 Opening balance
2 Add amount of transactions advised by the Audit Office during
the month
3 Deduct amount of transactions responded to during the month
4 Deduct amount of transactions withdrawn by the Audit Office
5 Deduct amount of transactions passed on to other Divisions
under instructions from the Audit Office
6 Closing Balance

Divisional Officer

Division
 FORM C. P. W. A. 80.

(A.T.C.-6)

REGISTER OF DIVISIONAL ACCOUNTANT'S AUDIT OBJECTIONS

(Referred in paragraph 21 of C. P. W. A. Code)

Divisional Officer's
107
Brief particulars of replies (With rea-
Item Amount
transaction or order placed Nature of objection (Rules sons for not Remarks by the
No. placed under
under objection by the and orders to be quoted) admitting the Accountant General
objection
Divisional Accountant objection)

Note : This register will remain in the personal custody of the Divisional Accountant except when submitted to the Divisional Officer under the
provisions if paragraph 21 of C.P.W.A. Code.

107
Objection relating to transactions and orders of subordinate officer which falls within the powers of Divisional Officer to sanction or confirm
should not be entered in this Register.
 FORM F.A.1.
(See Chap. VI, Article 256 and Chap, VII, Article 282)
Cash Book/Cash Account of ----------------Division, ,for the month of -----------------19-----
Dr Cr
Date No Particulars Receipts Head of Date No of Particulars Disbursement Head of
of classificatio Item Voucher s classification
Item n

Note:- Blank returns should not be submitted with the Cash Account, but a note should be made at the foot of the
Account of the Forms that are blank.

Dated -----------------------19------
Divisional Officer,
DIVISION
 FORM F. A. 2
(See Chap. VI, Article 267)
--------------------------------------Division
Register of Cheques Drawn during -----------------19--------
No. of cheques For use in the Office of the
(with No. of Date On what Treasury Amount Accountant General. Date Remarks
Cheque Book) of encashment at Treasury
1 2 3 4 5 6

Dated -----------------------19------
Divisional Officer,
DIVISION
 FORM F A 3
(See Chap IV, Article 270)
----------------------------------------------------Division
Register of Works--------------------------------------------
Forest Range
Nature of work
Number and Date of
Sanction
Amount sanctioned

Dated initials of Divisional

Total Charges Total charges up
Month Particulars of Expenditure Officer against monthly
of the month to date
entries.
1 2 3 4 5

Completion report sent to Conservator with letter No.-------------------- dated -------------------

Dated ---------------19---------------
Divisional Officer
Division
 FORM F A 4
(See Chap VI, Article 272)
Contractor’s and Disburser’s Ledger
Accounts No. -------------------------
Disburser / Contractor in account with ---------------------------Forest Division

Dr. Cr.

Cash Book Cr. Particulars of Advances cash Book Dr. Particulars of Advances
Date Amount Date Amount
Item No made Item No. made

(Signed)
Divisional Officer
Division
Dated --------------19-----
 FORM F. A. 5. V
(Sec Chap. VII, Article 283)
-----------------------------Division
Classified Abstract of Revenue and Expenditure during-------------19----------
N.B.—The items in this Abstract should be arranged in accordance with the prescribed detailed heads and sub-heads.
No of items Total of Sub No in Cash Book Total of Sub
in Cash Items Amount head of Remarks of Item Amount head of Remarks
Book Classification Item Voucher Classification
1 2 3 4 5 6 7 8 9 10 11

NOTE 1 . — The certificates required by Articles 290 and 291 should invariably be attached to the Classified Abstract of Expenditure
forwarded to the Accountant General.
NOTE 2. — Sufficient details should be given in column 8 to enable the charges at once to be understood and checked.
NOTE 3. — The authority for charges lying outside the powers of sanction of the officer submitting the accounts should be quoted
invariably in the "Remarks" column.
NOTE 4. — Whenever expenditure on any work is spread over two or more months, the total previous expenditure on such work should
be noted in the irks column before the items expended during the month are entered.
 FORM F.A. 6
(See Chap. VII, Article 284)
---------------------------Division
Schedule of Remittances to Treasuries during --------------------19------

Number of
Date when By whom
Item of Name of Treasury Amount Remarks
remitted remitted
Chalan
1 2 3 4 5 6

Divisional Officer
Division
Dated --------------19-----

FORM F.A. 7
(See Chap, VII, Articles 285 and 293)

------------------------------------------Division
Schedule of Receipts / Payments on behalf of other Government.

Name of
Item No. Particulars of Receipts Payment Amount Remarks
Government
1 2 3 4 5

Divisional Officer
Division
Dated --------------19-----

Note:- There should be two separate schedules, one for Receipts and the other for payment.
Note:- The items included in the schedule should be grouped by each Government.
 FORM F. A 8
(See Chap VII, Article 286)
Abstract of Entries in the Contractors and Disburser’s ledger during ------------19----

Department Debtor Department Creditor Balance due

Recoveries
in cash or Nos. of
No of Name Nos. of Balance By Month from
Particulars Balance due value of Cr. Payments To
Accountant’s and Dr. items outstanding contactor which Remarks
of Works from last supplies or Total Items in during the Total contractor
Ledger Rank in Cash from last / outstanding
month work done cash month / Disburser
Book month Disburser
during the Book
month
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

N.B. When the balance due as exhibited in columns 12 and 13 is made up of more than on item the details of the items making up the balance should be shown in the column for
“Remarks”.

Divisional Officer
Division
Dated --------------19-----
 ANNEXURE 'A'
(Referred to in note below Article 15)
Copy of Comptroller and Auditor General of Pakistan memo. No. 206-AC-I-A/28-62, dated 5-3-1963,
addressed to all Accountants-General, Directors of Audit and Comptrollers etc., and copy endorsed to
Ministry of Communications (Rly. Wing), Ministry of Finance (Budget and Expenditure Division), F. A. &
C.A.Os, P.E.R., Chittagong and P.W.R., Lahore, Comptroller, P.T. & T., M.A.G., State Bonk of Pakistan,
Central Directorate, Karachi.
SUBJECT:—Accounting Arrangement arising out of Provincialisation of Railways.
1. As a result of Provincialisation of Railways in pursuance of President's Order No. 33 of 1962, the
Railway Fund formed on proforma basis on the books of State Bank of Pakistan under Central
Consolidated Fund per Ministry of Finance letter No. D-749-B-III/60, dated the 12th May 1960
became inoperative with effect from 1st July 1962. With effect from that date, two separate Proforma
Railway Funds, viz. "Pakistan Western Railway Fund" and "Pakistan Eastern Railway Fund" have
been created on the books of the State Bank of Pakistan under Provincial Consolidated Fund. These
funds will accommodate all earnings and receipts and will bear all the expenditure of the respective
Railways. The Pakistan Western Railway Fund and Pakistan Eastern Railway Fund will be operated
upon by the Financial Adviser and Chief Accounts Officer of the respective Railways.

1. Govt. of West Pakistan Finance 2. It has been decided by the Provincial Governments and the Ministry
Deptt. Letter No. BI.I (10) 62, dated of Communications (Railway Wing) vide their letter quoted in the
the 6th June, 1962. margin that the settlement of the transactions between Railways and
other department of the Central and Provincial Governments including
2. Govt. of East Pakistan Finance Defence and Posts and Telegraphs will be done on the same lines as
Deptt. Letter No. 239-FBW, dated the Iaid down in the Ministry of Finance's letter, dated the 12th May, 1960
2oth October1962 referred to above. The accounting arrangement envisage in this office
circular memo. No 787-Ac. 1 /A/7-60, dated the10th June, 1960, as
amended from time to time will therefore equally apply even after
Provincialisation of Railways. The procedure is. However, reproduced
3. Ministry of Communications below for ready reference.
(Railway Wing) letter F, D A-MA136
dated 27-8-62.

3. The transactions between the Railways and the Central/Provincial Government Departments will continue to be
settled in cash or by cheques as far as possible. In the exceptional cases noted below the monetary settlement
would be effected through the State Bank of Pakistan on the authority of the advices issued by the Railways or the
Central and Provincial Accounts Officers, according as the services have been rendered by/to Railways.
a) The Central and Provincial Government Departments will issue credit notes as hither-to-fore in
favour of the Railways in payment of fares and freight including demurrage and wharfage for carnage of
passengers, goods and other traffic charges of clearance handling and storage of goods, etc. In all such
cases the Railway Accounts Offices will work out the payment receivable from departments on the basis of
the credit note and advise the State Bank for crediting the Railway Fund with the amount thereof per contra
debit to the cash balance—————————of the Government concerned. A copy of the advice along
with the credit notes will simultaneously be endorsed to the Accounts Officers on whose books the
payments in question are adjusted. In the case of the transactions, which are adjustable in the Central
Section of the accounts of a Provincial Accountant General and in the books of the Defence and Posts,
Telegraphs and Telephones' Account Officers, separate advices shall be prepared by the Railway Accounts
Officer for the amount relating to each Civil, Defence and Posts, Telegraphs and Telephones' Account
Officers and sent to the State Bank of Pakistan. The advices should give an indication that the transactions
included in them are adjustable by the Accountant General, Pakistan Revenues the name of the Accounts
Officer being shown in brackets. A copy of the advice to the State Bank of Pakistan shall also be sent by
the Railway Accounts Officer to the Accountant General, Pakistan Revenues. The clearance memo will be
sent to the Accountant General, Pakistan-Revenues by the State Bank.
b) The Railway transactions, arising in the Provincial bocks of the various Accountants General
Comptrollers will be settled by them direct with the Railway through the State Bank of Pakistan. In case of
 Railway transaction, arising in the Central Section of the accounts of the Provincial Accountants General
and in the books of the Defence and Posts, Telegraphs and Telephones Accounts Officers they will be
passed on through Exchange Accounts to the Accountant General, Pakistan Revenues responsibility of the
latter to arrange for the necessary money settlement in respect of such transactions with the Railway
Accounts Officers. The Schedule supported with vouchers shall be sent by the Civil Defence and Posts and
Telegraphs Accounts Officers to the Railway Accounts Officers direct and copies of the Schedules will be
sent to the Accountant General, Pakistan Revenues, in support of the entries in the Exchange Accounts. As
regards the Railway transactions arising in Pakistan foreign missions (including the High Commission for
Pakistan in U.K.) the Account art General, Pakistan Revenues will advise the State Bank to debit Railway
Fund concerned per contra credit to Central Government cash balance. A copy of the advice, issued to the
State Bank in the above cases will be endorsed to the Railway Accounts Officer and in the case of
transactions arising in Pakistan foreign mission the copy of the advice will be supported with the duplicate
copies of the schedules with certificate to the effect that the statement of receipts and expenditure in
respect of the Railway transactions have been forwarded with vouchers and receipts to the Financial
Adviser and Chief Accounts Officer, Pakistan Western-Pakistan Eastern Railways—
c) In case of purchase of Rolling Stock coal, etc., made by Railway from foreign countries by opening
of letters of credit on the authorised banks debits on the account of such transactions will be adjusted by
the State Bank of Pakistan by debit to Railway Fund concerned on receipts of advice from the Audit Officer,
Industries Supply, and Food and a copy of the above advice duly supported by requisite documents "will
simultaneously be sent to the respective Financial Adviser and Chief Accounts Officers.
4. The transactions in which cash settlement will be necessary between the Railways and other Department
and the manner in which it will be done are indicated below :—
a) In the case of purchase made by the Director General Supply and Development en
behalf of Railways and paid for by the Audit Officer, Industries, Supply and Feed the latter will send to the
Railway Accounts Officer concerned monthly bills duly supported by paid vouchers. These bills will be
checked by the Railway Accounts Officers concerned within seven days of their receipt and reimbursement
will be arranged to the Audit Officer, Industries, Supply and Food through crossed cheques.
b) For obtaining service postage stamps from the treasuries a cheque for the amount
involved will be issued by the Railways.
c) The payment of the charges for interest and maintenance, etc. of Railways sidings
of other Central/Provincial Government Department will be arranged by the departmental officers within
seven days of receipt of bills from the Railway Accounts Officer.
d) In the case of work executed by P.W.D. on behalf of the Railways prior deposits
will be credited by cheque by the Railways under the head P.W. Deposits. Further procedure laid down in
Art, 409-412 of the C.P.W.A. Code or the corresponding provision in the Provincial codes will be followed in
this case and the refunds of unspent balances of deposit will be made by cheque by debit to the above
head. In case of the expenditure incurred hi excess of the amount deposited by the Railways the excess
expenditure will be transferred to the Head "Misc. P.W. Advances" in the books of the Director of Audit and
Accounts Works, Lahore or the Account art General, East Pakistan, Dacca as the case may be and action
will be taken by them for recovery of the amount from the Railways concerned. The Divisional Officer of the
P.W.D. will render Periodical account of the expenditure from the deposit account to the Financial Adviser
and Chief Accounts Officer concerned.
5. The re-imbursement in the above case will be made in Full by the Financial Adviser and Chief Accounts
Officer of the Railways and the Civil Account Officers. Subsequent re-adjustment, if any, will however, be
made with the consent of the other party.
6. As a result of introduction of above change the following procedure will require to he followed :—
i. The payment made to the Railways by means of cheques and the
recoveries effected from them will be debited and credited respectively to the final service and receipt
heads concerned in Civil Account.
ii.
a) In the case of payment of fare, freight etc., charges referred to in para 3 (a) above the Accountant
General, Pakistan Revenues and the Provincial Accountants General will, on receipt of memoranda of
clearance from the State Bank, carry out the following adjustment.
 Dr. State Bank Suspense
Cr. State Bank Deposits
On receipt of advice (duly supported with vouchers) from the Railway Accounts Officer, the following
adjustment will be carried out by the Accounts Officer concerned.
Dr.—Final head concerned
Cr.—Deduct Debits
State Bank Suspense
In the case of the transactions, adjustable finally in the Central Section of the accounts of a Provincial
Accountant General and in the books of the Defence and the Posts, Telegraphs and Telephones Account Officers,
the Accountant General, Pakistan Revenues will carry out the adjustment in the manner, indicated above, except
that the debit adjustable by the other Accounts Officers will be classified by the Accountant General, Pakistan
Revenues under the Exchange Account head concerned.
b) In respect of the amounts adjustable with the Railways mentioned in para 3 (b) above the Provincial
Accountants General and the Accountant General, Pakistan Revenues will carry out the following
adjustment :—
On receipt of memoranda of clearance from the Bank the Provincial Accountants General who initiated the
adjustment will clear the outstanding in his account under the head "P.W.R." Suspense or "P.E.R. Suspense" by
deduct entries per contra debit credit to the head "State Bank Deposit". A similar procedure will be adopted by the
Accountant General, Pakistan Revenues for settlement of the transactions arising in Pakistan foreign missions.
As regards the settlement of the Railways transactions arising in Central Section of the Books of the Civil
Accountants General, Defence and Posts, Telegraphs and Telephones, Account Officer, the following procedure
will be followed:
On receipt of Exchange Account from the Civil, Defence and Posts, Telegraphs and Telephones Accounts
Officers, the Accountant General, Pakistan Revenues will carry out the following adjustment :—
Cr. /Dr. Exchange Account head concerned
Dr. /Cr. P.W.R. Suspense or P. E. R. Suspense
The Accountant General, Pakistan Revenues will then advise the State Bank of Pakistan to make
adjustment against the balances of the Railway Fund.
On receipt of memoranda of clearance from the Bank the Accountant General, Pakistan Revenues will
carry out the following adjustment:
Dr. Cr. State Bank Deposits
Cr. Dr. Deduct Debit Deduct Credit.
P.W.R. Suspense or P.E.R. Suspense
c) The Suspense heads "P.W.R. Suspense", '-P.E.R. Suspense" already opened by the Accountant
Genera], Pakistan Revenues and other Accounts Officers in "Part IV Suspense-^-Suspense Accounts—
Suspense Account" will continue to be operated by the foreign missions (including the High Commission for
Pakistan in U.K.) and other departments to accommodate the expenditure incurred and receipts realised on
behalf of the Railways.
d) An adjustment register and a broadsheet will be maintained in form A.0.11 of Account Code Vol. IV
after introducing therein the heads "P.W.R. Suspense" and "P.E.R. Suspense*' by the Accountant General
Pakistan Revenues and other Account Officers concerned to maintain a watch over the clearance of the
transactions adjustable with Railways. This register will also indicate clearly the number and date of the
memoranda of clearance, received from the State Bank. It will be closed monthly.
iii. In the case of stores purchased by the Railways by opening of letter of credit [referred to in para
3(c) above] the procedure now being followed by the Audit Officer, Industries Supply and Food for
accounting of letter of credit transaction is as under :—
The detailed head "L. C. Suspense" accommodates payments made in foreign Countries on production of
shipping documents or Railway receipt etc. The State Bank re-imburses, such payments as soon as an advice of
the payment, having been made abroad together with a copy of the shipping documents is presented to it. In turn,
the State Bank informs the Audit officer Industries, Supply and Food of the Payment haying been made by it and
also sends a copy of the shipping document. On receipt of the shipping documents and the- advice of the payment
the Audit officer, Industries, Supply and Food carries out the following adjustment.
Dr. P.W.R. Suspense or P.E.R. Suspense
Cr. L.C. Suspense.
When the clearance memo, issued by the State Bank is received by the Accountant General, Pakistan
Revenues he will carry out the following adjustment.
Dr. State Bank Deposit
Cr. Exchange Account between Accountant General, Pakistan Revenues and the Audit
officer, Industries, Supply and Food.
On receipt of the Exchange Account from the A. G. P. R., the A. O. I.S. and Food will carry out the following
adjustment.
Dr. Exchange Account between Accountant General, Pakistan Revenues and the Audit
Officer, Industries, Supply and Food
Cr. Deduct Debit L. C. Suspense.
The Audit Officer, Industries, Supply and Food will then advise the State Bank to make adjustment for the
amount against the balances of the Respective Railway Fund and clear the amount adjusted previously under
Pakistan Western Railway, Pakistan Eastern Railway suspense.
6.
iv. According to Procedure laid down in Art. 178-A of Account Code, Vol. IV:—
a) English transactions pertaining to Railways appear in the Account of receipts and
disbursements of the High Commissioner for Pakistan in U. K., and
b) an extract of the High Commissions account together with Schedule, relating to the
transactions adjustable under "Remittances Misc-Account between England and Pakistan" is forwarded by
the Accountant General, Pakistan Revenues to the Financial Adviser and Chief Accounts Officer of Railway
concerned.
in consequence of the Provincialisation of Railways while the English transactions will continue to be
exhibited in the Accounts of Receipts and Disbursements of the High Commission the extracts of the Accounts will
no longer require to be forwarded to the Financial Adviser and Chief Accounts officer of Pakistan Western Railway
or Pakistan Eastern Railway. All that would be required in this case will be that the Accountant General, Pakistan
Revenues will advise the State Bank of Pakistan to make necessary adjustment against the Railway Fund
concerned and forward a copy of the advice to the Railway Account Officer. On receipt of Memoranda of clearance
from the State Bank, the Accountant General, Pakistan Revenues will carryout the following adjustment.
Dr. Cr. State Bank Deposits
Cr. Dr. Remittance Account between England and Pakistan
The adjustment made against the Railway Fund will be communicated to the' Financial Adviser and Chief
Accounts officer concerned by the Central Accounts Section of the State Bank. On receipt of this intimation
necessary adjustment under the final heads will be made by the Railway Account Officer.
7. According to the decision contained in Para 7 of the Ministry of Communications (Railway Wing) letter
dated the 27th August, 1962 referred to above the 4% return on Government investment in the Railways
will be payable by the respective Railway to the Provincial Government in equal monthly instalments. The
Provincial Government will in its turn arrange adjustment of the return payable to the Central Government,
the amounts of contribution payable by Railway will be subject to audit and the Chief Auditor of the Railway
will have to furnish audit certificate. The Provincial Accountant Genera] on receipt of audit certificate will
effect necessary adjustment through the State Bank of Pakistan. Thereafter adjustment for the return
payable to the Central Government will be arranged by them. The contribution so received from the Railway
will be accounted for under the minor head Railways contribution to General Revenues" under the major
head "XX-Interest" as already decided by the Ministry of Finance in their U.O. No. D. 556-B. Ill 61, dated the
11-8-61. On the Railway side the contribution so paid will be charged to the bead "15-D Contribution to
General Revenues" already sanctioned under correction slip No. 371 to the list of Major and Minor heads of
Accounts.
 8. According to the decision contained in para 9 of the Ministry of Communications letter dated 27-8-62, the
existing capital Major Head "67-Construction of State Railways" in section-BB Railway capital Account
outside Revenue has been split up into the following three parts with effect from 1-7-62.
i. 67-A Construction of State Railways—Capital outlay by Government of Pakistan,
ii. 67-B Construction of State Railway—Capital outlay by Government of East Pakistan,
iii. 67-C Construction of State Railway—Capital Outlay by Government of West Pakistan.
The capital expenditure under the existing major head "67-Construction of State Railway" on 30-6-62, will
be transferred to the head "67-A Construction of State Railways—Capital outlay by Government of Pakistan"
without financial adjustment in the books of the Railway. After 1-7-62 the Capital Expenditure on the Railways will
be booked partly under the head 67-or 67-C for rupee portion of the expenditure and partly under the head 67-A for
foreign exchange components financed by the Central Government from Loans. Sanction to the opening of the
above major heads are being conveyed separately.
9. According to para 10 of the Ministry of Communication letter dated 27-8-62, the balances under
Depreciation Reserve Fund Railway Reserve Fund and staff Benefit Fund as on 30-6-62. will immediately
be transferred from the Central Section of accounts to u»c Provincial accounts without financial adjustment.
The actual transfer of Cash balances from the Central to the Provincial consolidated Fund will be arranged
by the Finance Department of the Provincial Government in consultation with the Government of Pakistan,
Ministry of Finance.
PROVIDENT FUNDS
10. The subscribers on 30-6-62, to Defence Savings State Railway General and Contributory Provident Funds
shall continue to contribute to the Funds on the same basis as existed before 1-7-62, and their contribution
shall be credited to the General balances of the Central Government. The liability in respect of the payment
of the above fund balances to the employees shall also be that of the Central Government.
The accounts of the above mentioned funds will be kept in the Central Section of the account in the
Railways books. All the documents relating to these provident Fund accounts i.e. ledgers P.P. Journals Check
Sheets etc. will be distinctly marked "Central Accounts". The credits and debits to these accounts will initially take
place in the Provincial Railway Accounts" and thereafter necessary transfer to the Central Accounts would be
carried out every month, through the medium of the major head "Adjusting Account between Central and Provincial
Government.
11. According to para 15 of the Ministry of Communications letter dated the 27-8-62, cited above a Provincial
Provident Fund will be constituted in books of the Railways with effect from 1-7-63. The accounts of the
subscribers to this Fund will be kept separate from Central Account.
Q-LOANS AND ADVANCES BY THE CENTRAL GOVERNMENT
12. According to the decision contained in para 16 of the Ministry of Communication letter dated 27-8-62, cited
above the account of the advances made up to 30-6-62, will be maintained in the Central Section of
account in the Railways books and all Journal Slips prepared for the same will be distinctly marked as such.
The recoveries of the advances will however initially be booked in the Provincial Section of accounts and at
the end of month it would be necessary to adjust these recoveries between the Railway Fund and the
Central Consolidated Fund through the State Bank of Pakistan n order to bring them under Central Section
of accounts. The interest charges recovered in respect of these loans will be credited to "XX-Interest" in the
Central Section of accounts and adjustment carried out through the State Bank of Pakistan as in the case of
Principal recovered.
a) As a result of Provincialisation of Railways with effect from 1-7-62, all loans and
advances to the Railway Employees granted on or after 1-7-62, will be accounted for under "R-Loan and
Advances" by the Provincial Government in the Books of the Railways. The repayment of these advances
will be credited to the same head. The interest charges recovered is respect of these loans will be credited
and to "XX-Interest" in the Provincial Section of Accounts,
P—DEPOSITS AND ADVANCES (NOT BEARING INTEREST)
13. The balances on 30-6-62, in the various heads of account operated in the Railway books under this Section
will be transferred to the Provincial Section of accounts without financial adjustment 1-7-62.
PENSIONARY CHARGES
14. According to the decision contained in para 19 of the Ministry of Communication letter dated 27-8-62, cited
above the Provincial Government have become responsible for the pensionary charges after 30-6-62, in
respect of the staff—transferred to the Provincial Government in terms of Art-9-1 (b) of the Presidential
Order No. 33 dated the 9th June, 1962. The same principal will hold good for determining the incidence of
special contribution and gratuity paid to the staff. As for the officers of Accounts service class I referred to in
Art. 9(1) (a) of the President's Order ibid a further communications will be issued by the Ministry of
Communications (Railway Wing).
15. It has also been decided that the transactions under the major heads "IV-Taxes on income other than
corporation taxes" "XLI-A-Taxes and duties etc., "XX-Interest" and "22 Interest on Debit and other obligation
etc., will continue to be accounted for finally in the Railways books in the Central Section of accounts. The
consolidated monthly accounts relating to the transactions appearing in Central Section of Accounts in the
Railways Books will continue to be submitted to the Central Government direct by the respective provincial
Railway Board as required under Art. 15(J) of Account Code Vol. 1. The material for Central Finance
Accounts and Combined Finance and Revenue Accounts will continue to be submitted by the Railways to
the Accountant General Pakistan Revenues and this office respectively as usual. In addition to this the
Financial Adviser and Chief Accounts officers will also have to supply certain material to the Accountant
General. West Pakistan and Accountant General East Pakistan for incorporation in the Provincial
Governments Finance Accounts. The Forms and details in which the information will be required to be
submitted may be settled with the Provincial Accountants General concerned.
 INDEX
N.B.—The index has been compiled solely for the purpose of references and no expression used in it
should be considered as in any way interpreting the directions.

ARTICLE

-------- Public Works Forest

Accounts
Accounts

A
Abstract Book 208 286-287,297
Abstract of Contractor's and Disbursers' Ledger
Abstract of Stock Issues 97-98
Abstract of Stock Receipts 97-98
Acceptance of Transfer Debit (or Credit) 183
Accounts —
Amalgamation of Accounts of two or more divisional offices 266
Closing of — for a month 203 277
Closing of— of the year 195-196
Contingent expenditure, consolidated account of — 199
Correction in — 266
See Correction in Accounts.
Deposits---
See Deposits.
Incorporation of Sub-divisional —
Manufacture — 205
See Manufacture Accounts.
Performa Accounts
Public Works transferred to the administrative control of a 202
department other than the Public Works Department
Review of unsettled —
4
Settlement of— with other Divisions. Departments and
197,198
Governments
Settlement of— with treasuries
187-189
Stores—
89-90
See Stores Accounts.
Subordinates Accounts—
See Subordinates' Account
Suspense transactions —
See Suspense Accounts.
works---
See Works Accounts.
Workshop Accounts—
See Workshop.
Accounts Returns —
Compilation 282-287
Submission to Accountant General 206-229 288-297
Adjusting Account between Central and Provincial 230-239
Governments—
Classification of transactions under —
Schedule of debits/credits to—
15,24
Advance Payment —
222
Expression — defined
Posting hi Works Abstracts
9(1)
Advances —
136(2) 251-252
Classification of— to contractors, etc.
250
Classification of — to Disbursers
250
Forest---
Posting of — to contractors in the Works Abstracts
Works---
136 251-252
Advice of Transfer Debit (or Credit)
Annual certificates of Balances
183
Assets---
235
Expression — defined
B
9(2)
Balances —
Review of unsettled---
Unadjusted — pertaining to suspense and deposit transactions
197-198
Bank---
Expression — defined
170-172
Bills and vouchers
Book Transfer —
9(3)
Classification of transactions under —
125
Deductions from pay bills creditable to the Central or other
242-243
Provincial Governments classified under---
254
Entry of — in the Cash Book
260
C
Cantonment Fund Works—
Classification of expenditure on—
Cash—
Accounts —
32
See “Cash Book “and " Imprest Cash Account ".
Cash Book—
See Cash Book.
Expression — defined
Imprest Account — 9(4)
See Imprest Cash Account.
Cash Account---
Certificate of agreement with the Cash Book and Cash Balance
Compilation of — Cask Balance Report — 289,295
Form 282
Submission of — for June to Accountant General
Cash Book--- 82
Closing and balancing 234
Correction of errors Form and upkeep 265-266
Posting of cancelled, lost or lapsed Cheques. 82-83 278
Posting of Imprest Account in — 84-85 256-261
Cheques--- 80,80A,81 262-264
Cancelled, lost or lapsed cheques, How accounted for 86-87
Posting in Cash Book 262-264
258-259,261-264
Register of — drawn 267
Civil Works—
Classification
Classification —
Additional charges for materials issued to contractor 23-24
Advances to contractors, 251-252
Advances to Disbursers 127 250
Carriage and incidental charges 248
Deduction from pay bills, etc. 254
Deposits 131 255
Deposit Works
Establishment and Tools and Plant charges 73-74 246-248
General directions for — of Receipts and Expenditure 32
Grants-in-aid 38-42 240
Inter-divisional Transfers 10 244-245
Live Stock Charges 43-46 246
Local Fund Works (i.e. District Municipal, Cantonment and Port 18-19
Trust Fund Works)
Local loans works
32
Manufacture transactions
33
Miscellaneous transactions
52
Non-Government Works — 75-78
See non-Government Works.
Purchases of materials
Receipts and charges on account of stock materials
Receipts and expenditure of workshops 48-50
Recoveries of expenditure 51 253-234
Revenue receipts 63-64 240
Special incidental charges on manufacture 65-72
Stores obtained from England 10-20
Stores purchased for work and for general use or stock 158
Suspense Transactions 58-61 250-251
Takavi works 37
Transactions with other Governments and Departments 47-62 241-243
Work-charged establishments, payments to 34
Works Expenditure 14-17 247
Workshop Transaction 40-77
Classified Abstract of Expenditure 22-36
Classified Abstract of Revenue and Expenditure — 63-64
Compilation 227
Certificate furnished with —
Closing of the Accounts--- 283
Completion of work, on 290-291,295
Manufacture, of
Monthly—
Yearly— 143-148
Commercial Undertakings--- 162-163 266
Subsidiary accounts 195-196 277
System of accounts prescribed locally in certain cases 199
Competent Authority— 279
Expression — defined
Completion and Completed— 174
Expressions — defined
Conservancy and Works — 9(5)
Classification of charges under —
Contingencies — 9(6)
Expression— denned 246-247
Contingent Expenditure---
Consolidated account
Contract and Contractors--- 9(7)
Expressions — defined
Contractors--- 226
Additional charges for materials issued to —
Adjustment of closed accounts 9(8)
Advances to — how accounted for
Contractors Ledger — 127
Abstracts 138 251
Balancing and reconciliation 136 286-287,297,275
Form, and upkeep
Posting of— 272-274
Correction in Accounts 153-154 274
General rules 150-151
Special rules — 152 278
Cash accounts
Stock accounts 200
Works accounts
See also Transfer Entry 84-85
D 101-103
Date of dosing the Accounts — 149
Cash and Stock accounts of divisional office
Cash and Stock accounts of sub-divisional office 266
Transfer Entry Book 266
Deposits--- 196
Accounts 195
Classification 196
Earnest money —
Schedule of— 164-165 255
Unadjusted Balances 73-74
Deposit Register
Deposit Works--- 220
Classification of expenditure on — 170
Expression — defined 164
Schedule of—
Detailed Heads--- 32
Expression — defined 9(9)
Direct charges--- 219
Expression— defined
Pertaining to Manufacture Accounts 10 Notes 1&2
Pertaining to Workshop Accounts
Direct Receipts — 9(10)
Expression— defined 157
Disburser’s Ledger--- 175
Abstracts of—
Form and use 9(11) 286-287,297
District Fund Works— 272-276
See Local Fund Works.
Divisional Accountant---
Accounts to be signed by —
Divisional Officer—
Closing the account of works, precaution to be taken by —
Expression — defined 238
Signing of accounts
Division and Divisional Officer---
Expressions — defined 143-148 295
E 9(13) 255
Earnest Monty Deposits 238
Error, Corrections —
See correction in Accounts. 9(12)
Establishment charges —
Classification
Extract from Contractors' Ledger
F 246,248,261
Famine Relief Works-
Classification of expenditure on — 30-40,42
Final Payment--- 233
Expression — defined
Financial year —
Expression — defined 35
Forms —
Modification 9(14)
Use of P. W. A.— for Public Works transferred to departments
other than Public Works
9(43)
G
Government —
3
Expression — defined
4
Grants-in-aid—
Classification in Public Works Accounts
I
9(15)
Imprest Cash Account —
Expression “Imprest" defined
Form and upkeep
43-46
Inclusive Rate of Cost---
Expression — defined
Indirect Charge — 9(16)
Expression — defined 86-87
Pertaining to Workshop account*
Indirect Receipts--- 9(29)
Expression — defined
Inter-divisional Transfer — 9(10)
Classification 177-178
When affected
Intermediate Payment— 9(11) 244
Expression— defined
Inter-Provincial Suspense Account — 19
Classification of transactions under — 18
Schedule of—
Irrigation, Navigation, etc., work — 9(17)
Allocation of expenditure between Capital and Revenue in the
case of—
15
Classification of —
223
lssue Rate---
Expression — defined
June Accounts —
11
Date of closing
25-30
Schedule of transactions with other Governments —
Special directions for
9(18) 266
Supplementary —
293
See Supplementary Accounts for
199 281
June.
L
234-235
Labour---
Expression— defined
Posting of unpaid wages of labourers in the Works Abstracts
Land and Kilns---
Classification of transactions under—
Ledger Accounts (of) —
9(19)
Contractors —
See Contractors' Ledger
136(5)
Disbursers —
See Disbursers Ledger.
53
Liabilities—
Expression — defined
Local Fund Work —
Classification of expenditure on —
Local Loan Works---
Classification of expenditure on—
Expression— defined 9(20)
London Stores—
See suspense Accounts. 32
Lump Sum Contract — 33
Expression — defined 9(21)
M
Manufacture Accounts —
Classification
Closing of accounts 9(22)
Consolidated accounts
Manufacture Accounts — contd.
Expenditure debitable to the account of operation 52
General directions 162-163
Outturn account 161
Materials Account —
Accounts of materials issued to — 157-158
Contractors 155-156
Direct to Works 159-160
Opening of — in Works Abstracts
Measurement Books —
Form and upkeep 127
Standard— 128-130
Miscellaneous P.W. Advances — 136 269
See Suspense Accounts.
Monthly Accounts — 123-124
Abstract Book 124
Compilation of —
Submission of—
Also tee Submission to Accountant General. 282-287
Municipal Fund Works — 208 288-297
Classification of expenditure on — 206-229
Muster Rolls--- 230-239
Form and upkeep
N
Non-Government Works--- 32 268
Classification
O 121-122
On Account Payment —
Expression — defined
Operation — 31-34
Accounts
Expression — defined
Original Works--- 9(23)
Classification of Works expenditure under —
Outturn — 156-158
Accounts 9(24)
Expression — defined
Valuation of — 22
Outturn Statement of Manufacture
P 159-160
Payment to Account — 9(25)
Expression — defined 159
Productive Works — 160
Classification of Irrigation, Navigation, etc., Works into-
Port Trust Fund Works-
See Local Fund Works. 9(23)
Proforma Accounts —
Instructions regarding 26
Progress —
Entries of — in the Works Abstract
Expression — defined
Public Works Deposits--- 202
See Deposit
Public Works Remittances — 137
Classification of transactions under — 9(26)
Purchases —
See Suspense Accounts.
Q
Quantity— 16
Expression — defined
R
Rate---
Expression — defined
Rate of cost — 9(27)
Expression — defined
Recoverable Payment —
Expression — defined 9(28)
Recoveries—
Directions regarding classification of— 9(29)
Rectification of Accounts —
See Correction in Accounts. 9(30) 253-25
Rectification of Errors —
See Correction in Accounts. 65-72
Refunds of Revenue —
Classification
Register —
Cheques drawn, of
Deposits, of
Manufacture, of 21 267
Receipts and recoveries on Capita! Account, of
Refunds of Revenue, of
Revenue realised, of 164
Stock receipts/issue, of 161
Suspense, of 115
Works, of— 114
Closing entries 113
Closing the accounts of annual maintenance works 96
Closing the accounts on completion of works 164-166
Forms and posting
Remittances — 147-148
Forest — 146 270
Schedule of Debits/Credits to 143-145
Schedule of— to treasuries 141-142 249
Repairs—
Classification of Works expenditure — 284
Returns — 224
See Accounts Returns.
Revenue Receipts —
Classification 22
Classified Abstracts
Registers of Revenue 240
Schedule of — 283
Road Development Works--- 20-21
Classification of expenditure on —
Running Account--- 113-116
Expression — defined 214
S
Schedule— 36
Debits or Credits to Adjusting Account between Central and
Provincial Governments, of
9(31)
Debits or Credits to Inter-Provincial Suspense Account, of
Debits or Credits to Miscellaneous Heads of Account, of
Debits or Credits to Remittances, of
Debits to Stock, of
222
Deposits, of
223
Deposit Works, of
General directions for posting of
225
London Stores, of Miscellaneous P. W. Advances of
224
Monthly Settlement with Treasuries, of
216
Purchases, of
220
Remittances to Treasury
219
Revenue Receipts, of
206-207
Special directions for submission of- — of suspense and
167,218
deposit accounts
217 284
Takavi Works, of
213
Transactions with other Governments
217
Works Expenditure, of —
214
Workshop Suspense, of —
231
Schedule Dockets---
221 285
Forms and Compilation
Scope of Directions
Secured Advances —
215
Expression — defined
218 280
Posting in Works Abstract
Settlement of Accounts win Treasuries
209-212
Standard Measurement Book
2-3
Stock Suspense
See Suspense Accounts
9(32)
Stock Account—
136(3)
Correction of errors
89-90
Form
124
Initial accounts

101-103
216(b)
96-99
 ACCOUNT CODE

VOLUME IV

ACCOUNTS KEPT IN ACCOUNT OFFICES

(Applicable to the Federal Civil Servants)

Upto-date Amendments
REVISED EDITION

1992

IDEAL BOOKS
43, LOWER MALL,
LAHORE
 CONTENTS

PAGE

Definitions

ARTICLES

CHAPTER I.—COMPILATION OF DEPARTMENTAL ABSTRACTS

Introductory
Form of Departmental Classified Abstract 1-3
Procedure in posting 4-14
Examination of Departmental Classified Abstract 15-16
Departmental Consolidated Abstract—Form and Method of Posting 17-18
Review of Consolidated Abstract 19
Transfer Entries 20-22

CHAPTER 2.—CLASSIFIED ABSTRACTS AND SUMMARIES OF

PUBLIC WORKS AND FOREST TRANSACTIONS.
Compilation of Classified Abstracts of Public Works Transactions 23
Central Transactions in Provincial Public Works Divisions 24
Registration of Details 25
Works Audit Summaries 26-28
Treasury Audit Summaries of Public Works Transactions 29
Consolidated Abstract 30
Classified Abstracts of Forest Transactions 31-33

CHAPTER 3.—COMPILATION OF PRE-AUDIT PAYMENTS

Introductory
Payments by the Pre-audit Pay Department 34
Receipt of Vouchers 35
Debt Head Classified Abstract 36
Transfer of Schedules and Vouchers to Departmental Audit Sections 37
Closing of Debt Head Classified Abstract 38
Treatment of Schedules and Vouchers in the Departmental Audit 39
Sections 40
 CHAPTER 4.—BANK SHEET
Bank Account 41
Daily Sheet 42
Accounting 43-45

CHAPTER 5.—DEPARTMENTAL CASH ACCOUNTS

Cash Accounts 46-47
Balances 48
Small Coin Depots 49

CHAPTER 6—STATEMENT OF DISBURSERS' ACCOUNTS

Posting the Statement:—
Treasury and Departmental Accounts 50-52
Local Remittances in Transit 53
Inward Settlement Account and Exchange Account Abstracts 54
Completion in the Book Department 55-56
Check of Totals 57

CHAPTER 7.—GENERAL RULES AND PROCEDURE APPLICABLE

TO EXCHANGE ACCOUNTS
Introductory 58
Nature and Scope of Exchange Accounts 59-69
Vouchers accompanying Exchange Accounts 70-72
Inter-departmental Adjustments 73-75
Transactions with Pakistan States and Foreign Governments 76
Settlement Account transactions wrongly included in Exchange 77
Accounts
78
Cash remittances between Account Circles
79
Watching of Adjustments
80
Exchange Account for June
81
Exchange Account for June Final and Supplementary
82
Due dates

CHAPTER 8.—INTER GOVERNMENT ADJUSTMENTS

Introductory 83
Transactions between Central and Provincial Governments 84-85
Periodical adjustments of Inter-Government transactions through the 86-87
Bank
Succeeding transactions 88
Register of Adjustments with the State Bank and Advice of Adjustments 89
to the Bank
Clearance of the head "Adjusting Account between Central and 90-91
Provincial Governments"
Adjustment of' Pensionary charges recoverable from Provincial
Governments but charged in the first instance on Central (Federal)
Revenues under certain Sections of the Act 92
Adjustment of the share of Jute Export Duty payable to Provincial
Governments.
93
Adjustment of Grants from the Central to Provincial Governments
Adjustment of certain fees, etc., collected by Provincial Governments
on behalf of the Central Government and paid by the latter to the former 94
Adjustment of Repayments of debt by Provincial Governments to the
Central Government 95
Adjustment of net disbursements in the United Kingdom on behalf of 96
Provincial Governments
97
Transactions under the head " Inter-Provincial Suspense Accounts "
Sub-heads under the head " Inter-Provincial Suspense Accounts " 98

Clearance of Inter-Provincial transactions through the Bank 99

Broaheet of State Bank Deposits—Central Accounts Office—State 100

Bank Suspense 101
Form of Settlement Accounts 102-107
Disposal of Settlement Accounts 108-109
Objections 110
State Bank of Pakistan Remittances 110A-110-C

CHAPTER 8—A WEST PAKISTAN INTERNAL ADJUSTING

ACCOUNT
Introductory 110D(1)
Outward Accounts 110D(2)
Inward Accounts 110D(3) and
(4)
B—WORKS AUDIT SUSPENSE
Introductory 110E(1)
Various Sub-Divisions of the head, works Audit Suspense 110E(2) and
(3)
Procedure for the Adjustment of the Accounts of the Works Audit
Suspense 110-F(1) to
(VI)
 CHAPTER 9—ACCOUNTS WITH FOREIGN GOVERNMENTS AND
PAKISTAN STATES.
General Procedure 111-117
Accounts with British Colonies and Protectorates, and mandated 118-119
Territories etc Accounts with Aden
120-121
Accounts with the Government of Burma and the Burma Railway Board
122-129
Accounts with the Central Government of and Provincial Governments
in India 130-A
List showing the names of Foreign Governments other than the
Government of India and Burma and Pakistan States, etc., and of the
Account and Departmental Officers through whom the transactions
relating to these Governments and States should be settled Annex.

CHAPTER 10.—FORM AND TREATMENT OF EXCHANGE

ACCOUNTS
Introductory 131
Form of Account 132-135
Disposal of Account 136-139
Exchange Account Abstract 140-141
Objections 142
Advances and Suspense Items 143
Progress Register 144-146
List of special items adjustable on the books of certain Civil 147
Accountants General

CHAPTER 11.—EXCHANGE ACCOUNTS WITH THE ACCOUNTANT

GENERAL PAKISTAN REVENUES AND THE AUDIT OFFICER,
INDUSTRIES, SUPPLIES AND FOOD.
148
Introductory
Transactions of Central Departments adjusted by the Accountant
General Pakistan Revenues 149
The Indian Civil Service and the Superior Services (India) Family
Pension Funds 152
Transactions under "Adjusting Account between Central and Provincial
Governments " passed on to the Accountant General, Pakistan
Revenues 153
Repayments of debt by Provincial Governments to the Central
Government 154
Exchange Account with the Audit Officer, Industries, Supplies and Food
List of items, transactions connected with which should be adjusted on 155
the books of the Accountant General Pakistan Revenues
List of transactions which should be adjusted on the books of the Audit Annex. A
Officer, Annex. B
Industries, Supplies and Food

CHAPTER 12.—EXCHANGE ACCOUNTS BETWEEN CIVIL

(INCLUDING POSTS, TELEGRAPH AND TELEPHONES AND
DEFENCE SERVICES.
Introductory 157
Schedules of Receipts and Payments 158-161
Form of Exchange Account 162-164
Account for June 165-166
Lapse of Cheques 167
Indian Military Service Family Pension Fund and Indian Military
Widows' and ' Orphans' Fund
168
Grants of lands and jagirs
169
Leave salaries and pensionary charges
170
Charges on account of printing work done for and stationery supplied to
the Defence
Department 171
Deceased Soldiers and Deserters Estates 172

CHAPTER 13.---SETTLEMENT WITH RAILWAYS

Introductory 173
Railway Transactions arising at the Branches of National Bank of
Pakistan and the State Bank 175
Transactions between Railways and Central / Provincial Governments
and Pakistan Foreign Mission, etc
176&176-A
Settlement of transactions in Cash between Central and Provincial
Governments 177-177-A
Railway Transactions with Foreign Mission, etc 177-B
Adjustment of Transactions at the close of the year 177-C
Adjustment of transactions relating to Provident Fund, Loans and 177D
Advances by the Central Government and Deposits and Advances, etc. 177E

CHAPTER 14. ---EXCHANGE ACCOUNTS BETWEEN CIVIL AND

POSTS, TELEGRAPHS AND TELEPHONES.
Introductory 180-181
Adjustment of transactions between Provinces and the Posts,
Telegraphs and Telephones Department
182
Exchange Accounts
Due Date 183
Account Jurisdiction 184
Responsibility for Adjustment 185
Adjustment of Provincial transactions in the accounts for May and June 186
List of Account Officers who are in account with each Deputy Controller, 187
Posts, Telegraph and Telephone Branch Annex.

CHAPTER 15.—CENTRAL ADJUSTING ACCOUNTS.—

DELETED.

CHAPTER 16.---ACCOUNTS CURRENT BETWEEN ENGLAND AND

PAKISTAN
Scope of the Accounts Current 198-199
Inward and Outward Accounts 200

Inward Accounts

Classification of items in the Inward Accounts 201-203

Money settlement with Provincial Governments and Railways 204
Treatment in the office of the Accountant General, Pakistan Revenues 205
Adjustments in Pakistan Accounts 206-208
Dates of Despatch 209

European Stores---

Stores for the Public Works Department, Government Commercial

Undertakings, Local Funds, Pakistan States, etc
210
Register of Invoices
211-212
Recovery of cost of European Stores from Local Funds and Pakistan
States 213
Pre-payment of the cost of Stores supplied to Pakistan States 214
Direct Purchase of stores in the United Kingdom 215

Outward Accounts—

Form of Outward Account 216-220

Special items in Outward Accounts—
Light dues payable to the Board of Trade
Deceased, distressed and discharged Seamen 221
Navy Bills 222
Emigration and other Bills 223
Sterling Family Pension Funds (Civil) 224
Outstandings 225
List of Sub-heads for use in the Accounts Current between England 226
and Pakistan under minor head "Remittances: Miscellaneous Accounts
between England and Pakistan"
Annex.

CHAPTER 17.—REMITTANCES FOR FINANCING LONDON

TRANSACTIONS AND EXCHANGE.
Origin of Exchange 227
Remittances for financing London Transactions 228
Uniform rate of Exchange 229
Average rate of Exchange 230
Final adjustment of Exchange 231

CHAPTER 18.—CONSOLIDATION OF ACCOUNTS

Introductory 232
Detail Book-
Form and Method of Posting 233-235
Checking 236-237
Consolidated Abstract—
Form and Method of Posting 238-240
Abstract of Major Head Totals 241-242
Final Accounts for June and June Supplementary Adjustments 243-245
Rectification of Errors 246

CHAPTER 19.—TRANSFER ENTRIES.

Object of Transfer Entries 247
General Rules 248-250
Correction of Accounts 251
Outline of Procedure 252-257
Closing of the Combined Transfer Ledger and Abstract 258
 CHAPTER 20.—JOURNAL AND LEDGER
Forms 259-261
Heads 262
Opening the Books 263
Monthly Entries 264-266
Closing the Books 267-269
Journal Totals 270
Trial Balance Sheet 271

CHAPTER 21.—MONTHLY AND ANNUAL ACCOUNTS OF THE

CENTRAL AND PROVINCIAL GOVERNMENTS
Monthly Accounts of the Central and Provincial Governments 272
The Annual Accounts of the Central and Provincial Governments 274-276
The Combined Finance and Revenue Accounts of the Central and
Provincial Governments in Pakistan
277-280
Pro forma Accounts
281
Statement required in connection with the preparation of the Combined
Finance and Revenue Accounts Annex.

CHAPTER 22.—ACCOUNTS OF THE CROWN REPRESENTATIVE—

DELETED APPENDICES
1.—FORM OF THE FINANCE ACCOUNTS—
Finance Accounts of Provincial Governments— 115-135
A.—General Finance Accounts
B.—Debt, Deposit, and Remittance Accounts 136-145
Finance Accounts of Central Government—
A.—General Finance Accounts 147-156
B.—Debt, Deposit, and Remittance Accounts 157-165
2.—RULES RELATING TO THE PREPARATION OF THE CAPITAL 166
AND REVENUE ACCOUNTS OF RESIDENTIAL BUILDINGS
3.—ADMINISTRATIVE ACCOUNTS OF IRRIGATION, NAVIGATION,
EMBANKMENT AND DRAINAGE WORKS 167-169

LIST OF FORMS 170-171

FORMS 173-248

INDEX 249-262
 ACCOUNT CODE
Volume IV
ACCOUNTS KEPT IN ACCOUNT OFFICES
CHAPTER 1.—COMPILATION OF DEPARTMENTAL ABSTRACTS

Introductory 1

Form of Departmental Classified Abstract 2

Procedure in posting 4

Examination of Departmental Classified Abstracts 15

Departmental Consolidated Abstract—Form and Method of Posting 17

Review of Consolidated Abstract 19

Transfer Entries 20

Introductory
1) The rules in this Chapter shall not apply in their entirety to account offices in whose
jurisdiction the treasuries follow the system of gross accounting for all kinds of deductions
made in bills. The Account Officers of such treasuries are authorised to make such
modification in the procedure prescribed in this Chapter as they may deem necessary in
order to adapt it to suit their requirements.
Form of Departmental Classified Abstract
2) Save as provided otherwise, transactions relating to each Civil department or to a major
head of account not co-extensive with any particular department, other than transactions
appearing in the departmental accounts mentioned in Chapter 5, shall be collected for the
whole circle of account from month to month in a Departmental Classified Abstract. There
should be separate departmental abstracts for Central and Provincial transactions.
Note 1.—One Departmental Classified Abstract should ordinarily be
maintained for each department or major head of account, but in the case of
small departments or major heads under which the transactions are few, the
transactions of two or more such departments or major heads may, at the
discretion of the Accountant General, be recorded in a single classified
abstract.
Note 2.—Classified Abstracts are not to be maintained separately for major
heads relating to debt, deposit and remittance transactions. Such
transactions appearing in the Treasury each Accounts and Lists of
Payments and in the Departmental and other abstracts shall be collected
from month to month for the whole circle of account under each head of
account in a Detail Book (see Chapter 18).
3) Each Departmental Classified Abstract to which has been assigned the number Form 1
shall consist of seven parts:—
On the Receipt side:—
1. Detail of Revenue. — A vertical column should be provided, in the prescribed
order for each detailed head opened under the major and minor head relating to the
abstract and a number of columns in their proper places for the total receipts of a
treasury, etc., under each minor head. In abstracts where transactions under more than
one major head are included, there will be columns for major head totals also. In the case
of big departments, an abstract of minor head totals may be prepared in the same form at
the end and the major head totals worked out there. Horizontally, a line should be
provided in the abstract for each treasury then as many lines as the Accountant General
may deem necessary for entering receipts transferred through suspense slips from the
Inward Exchange and Settlement Accounts and the abstracts of other Departments; and
finally a line for transfers adjusted through the Combined Transfer Ledger and Abstract
prescribed in Article 20. In their proper places, lines are provided for totals of the treasury
transactions and for grand totals
2. Detail of debt, deposit and remittance receipts brought to account through
the departmental abstract. — This will be in the same form as part (1) of the ' abstract.
3. Detail of recoveries from payment vouchers.
On the Disbursement side: —
4. Detail of expenditure. — The arrangement will be similar to that of part (1).
5. Detail of debt, deposit and remittance disbursements brought to account
through the departmental abstract. — The arrangement will be similar to that of part
6. A proof sheet for the receipt side, for each month showing (i) total revenue ; (ii)
total debt, deposit and remittance receipts; (iii) total of (i) and (ii) ; (iv) total amount of the
detailed head concerned under the suspense head " Departmental Adjusting Account" ;
(v) total under the minor head "Refunds" ; (vi) total of (iii), (iv),(v);(vii) total deductions
from payment vouchers ;(viii) net adjustments through the Combined Transfer Ledger and
Abstract; (i) the total of (vi) minus (vii) plus or minus (viii) which should agree with the
aggregate of the certified totals of the treasury schedules of receipts and of the suspense
slips representing items transferred from other sections.
7. A proof sheet for the payment side similar to that for receipts.
PROCEDURE IN POSTING
4) The Departmental auditor when he has completed the audit of the vouchers of either
schedules of payments with which he himself deals, should recover from the Gazetted
Audit Department and other Audit sections all the bilk and vouchers which were
transferred to those sections for audit, compare them again with the schedule, ascertain
that none are missing, and arrange them in order of major and minor heads. He should
then proceed to post the Departmental Classified Abstract.
Note 1. — This procedure may be suitably modified by the Accountant
General in the case of those vouchers the audit of which is permissible after
incorporation in the Departmental Abstract.
Note 2. — The Accountant General, may, at his discretion, allow direct
posting of the Consolidated Abstract without the intervention of
Departmental Classified Abstract in the case of heads of account where the
transactions are limited and such direct posting is not attended with any risk
or inconvenience.
 Note 3. — The term "Departmental auditor" occurring in this and other
Articles of the volume refers to the clerk attached to the Treasury
Departmental Section of a Provincial Accountant General's office who
compiles Departmental Abstracts.
The term "Gazetted Audit Department" used in this Article and elsewhere in
this volume refers to the section in an Accountant General's office which
audits the claims of Gazetted officers.
5) The amount of payments relating to each detailed head except the head "Refunds"
with the numbers of the vouchers pertaining thereto should be entered in a
Compilation Book (Form 2) separately for each schedule, and the total amount of
payments under each head carried into the "total" column. It will however, be
sufficient to enter the total payment under the detailed head, with the number or
letter of the treasury schedule, in cases in which a schedule gives the gross
amounts of all vouchers classified under a single head. The gross, and not the net,
amount of the voucher should be taken as the amount of the payment relating ' to
the head concerned, even though certain charges on the voucher may have been
placed under objection; but when a recovery relating to an overpayment of the
current year is made by short payment of an item debitable to the same detailed
head the net amount should be taken. See also Article 22.
1. To facilitate posting, each detailed head should be given a guide
letter or a guide number, .all the detailed heads in an abstract or within the minor
head of an abstract being given numbers or letters in a consecutive series. A
symbol may be assigned to each detailed head if this course is preferred.
6) Such of the deductions shown on payment vouchers as have not been initially
credited by transfer to the receipt heads concerned in the treasury accounts should
be recorded in part (3) of the abstract.
1. Recoveries which are creditable to any of the detailed heads to which the
payments on a voucher relate should not be treated as deductions for the purpose
of this Article. See also Article .22.
2. Deductions shown in payment vouchers for subscriptions to Provident
Funds which have not been accounted for as receipts in the treasury accounts
should be recorded in an appendix in 'Form 3, the deductions for each fund and for
the Sterling and Rupee branches of the same fund being posted and accounted for
separately. From this appendix the total deduction for each fund relating to each
district should be brought into the Deduction Register (Part (3) of the Abstract] and
shown in the latter distinctly from deductions credited through the Treasury Cash
Account. The appendix should then be passed on to the Fund Section with a
certificate to the effect that the totals agree with the credits in the departmental
abstract. The appendix supported by the requisite schedule may be sent to the
Fund Section in two parts; the portion relating to the first schedule of payments
being sent with a certificate of agreement after the compilation of the vouchers of
that schedule and that relating to the second schedule into which the total deduc-
tion of the first part also should be brought in order to give the monthly total, after
completion of the departmental accounts.
Note.—The term "Fund Section” used in this rule denotes the section in an
Accountant General's office which maintains the accounts of subscribers to
the General Provident Fund and similar other Funds.
7) When all the vouchers of either schedule of payments have been posted in the
Compilation Book, the column showing the total under each detailed head should be
summed up, and, if the working is correct, the total should agree with the total of the
schedule of payments after (a) deducting from the former the aggregate amount shown
as deduction from vouchers for credit in Part (3) to Provident Funds, etc., and (b) adding
to the result the amount of payments on account of refunds of revenue.
Note.—In the case of accounts which can conveniently be proved with the
total payments of the months as entered in the second schedule of
payments, because of the small size of the department or the small size of
the district or for any similar reason, the proving of postings in the
Compilation Book for each schedule may be forgone at the discretion of the
Accountant General.
8) When the entries against a treasury in the Compilation Book have been posted and
proved, the payments, for the month at the treasury under each detailed head except
"Refunds" should be brought together in the Compilation Book for the first schedule. The
monthly total under each head should then be posted in parts (4) and (5) of the abstract.
The month's total payments as shown in the second schedule of payments should also be
posted in part (5) as a minus entry under the suspense head "Departmental Adjusting
Account" of the Department.
9) After the postings in parts (4) and (5) have been completed in the manner described
above for each treasury, the detailed items should be independently cast across the
pages to the total column and, if the entries have been made correctly, the total of both
the parts against each treasury will agree with the difference between the amount of (a)
recoveries from payment vouchers for credit to Provident Funds, etc., as posted in part
(3) and.(b) payments at the treasury on account of refunds of revenue as posted in part
(1).
10) When the departmental schedule of receipts of a treasury has been examined as to
correctness of form and classification and the classification or the items appearing under
the head "unclassified receipt" has been supplied, the amount shown in the schedule
should be entered against the treasury concerned under proper heads on the receipt side
of the abstract, those relating to part (3) being posted therein and the rest in parts (1) and
(2). The total amount of payments appearing in the two payments schedules of the
treasury on account of refunds revenue should be recorded at the same time in the
relevant columns of part (1). The total receipt as shown in the receipt schedule should
then be posted as a minus entry under the suspense head "Departmental Adjusting
Account" of the department in part (2).
11) When the payment vouchers of both schedules of payments, as well as the schedule of
receipts from a treasury, have been abstracted, the recoveries and receipts shown in part
(3) should be transferred to parts (1) and (2), the total relating to each alone being posted
against it.
12) After the postings in parts (1) and (2) have been completed in the manner prescribed in
the two preceding Articles for each treasury, the detailed items should be cast across the
pages to the total column and, if the entries have been made correctly the total against
each treasury should be equal to the difference between the amount of refunds posted
from the payment schedules and the amount of recoveries from the payment vouchers
posted in part (3).
13) After the grand total of the transactions in all treasuries under each head as been made in
 parts (1), (2), (4) and (5), it shall be necessary to post all adjustments made through
departmental abstracts, so that the departmental abstract should include monthly all
transactions, of whatever nature, connected with receipts and payments of the
department. These will be posted from the Compilation Book in the case of suspense
slips, and from the combined Transfer Ledger and Abstract of the department, additions
or deductions, as the case may be, being made under the various heads concerned.
14) The final stage in the completion of the abstract is the preparation of the proof sheets in
parts (Q and (7) as prescribed in Article 3 (6) and (7).
EXAMINATION OF DEPARTMENTAL CLASSIFIED ABSTRACTS
15) On completion, the Departmental Classified Abstract, accompanied by the schedules of
receipts and payments, vouchers and all supporting documents, Should be made over to
the Superintendent, who should carefully check the classification of receipts and
expenditure. The Classified Abstract so checked and passed by the Gazetted Officer in
charge should be utilised as the basis of the Consolidated Abstract.
Note .—The term "Superintendent" or "member of the superintending staff"
used in this volume means a Senior Accountant or Accountant in charge of
a section or sub-section in an Accountant General's office.
1. For the purpose of this Article, the classification entered on the vouchers
which the Superintendent and the Gazetted Officer have checked as part of their
concurrent review may be treated as checked for the purpose of this review.
2. The Superintendent and the Gazetted Officer should see that the
vouchers reviewed by them in respect of classification have been correctly posted in the
Classified Abstract. In the case of those vouchers the audit of which is permissible after
compilation of the accounts, this check may be exercised at the time the vouchers are
reviewed. The postings of Gazetted Audit vouchers should be checked to the extent of
the review done in the Gazetted Audit Department and the postings of the pre-audit
vouchers should be checked to the extent of the review prescribed for post-audit
vouchers received with the treasury schedules.
16) The due date for closing the Departmental Classified Abstract shall be the 14th of the
month following that to which the accounts relate.
DEPARTMENTAL CONSOLIDATED ABSTRACT—FORM AND METHOD OF POSTING
17)
a) The next process shall be the preparation, in Form 47 of the Depart-
mental Consolidated Abstract of revenue receipts and service payments as brought to
account in the Departmental Classified Abstracts. Columns shall be provided for monthly
progressive totals under major heads, minor heads, sub-divisions of a minor head, and
detailed heads. In their proper places, columns shall also be provided for progressive
totals under each sub-head of a Grant or unit of appropriation, against which
appropriation audit is required to be conducted. Progressive totals for each sub-head of a
Grant or unit of appropriation and for each major head should always be filled in, but in
other cases progressive totals may be filled in at the end of the year or whenever they are
necessary to supply departmental requisitions, to facilitate watch over actuals, or for any
other purpose. Unnecessary totalling should be avoided whenever possible.
b) Every head of account, under the Revenue and Service heads
concerned, for which a column is provided in the Departmental Classified Abstract, must
appear in the Departmental Consolidated Abstract also, and against it must be entered
 the total of the month's entries as there recorded.
18) The totals of the receipts and payments should then be checked with the corresponding
totals in the Departmental Classified Abstract and, when these are agreed, the
Consolidated Abstract should be sent to the Book Section. Similarly, after the preparation
of June Final accounts, the Consolidated Abstract should be sent to the Book Section for
the action indicated in Article 243.
1. No separate Consolidated Abstract need be prepared for the
transactions brought to account in the Classified Abstract of treasury payments of
the Public Works Department. These transactions should be incorporated in the
general Consolidated Abstractor Public Works Transactions which may be
maintained either in the Departmental Audit Section or in the Works Audit
Department according to local convenience. See also Article 30.
Note.—The term "Book Section" or "Book Department" wherever used in
this volume means the Section or Department of an Account office which
prepares consolidated monthly and annual accounts for the account circle
as a whole.
The term "Departmental Audit Section" wherever used in this volume means
the Section of the Treasury Audit Department in an Accountant General's
office, otherwise known as the Treasury Departmental Section, which
compiles Departmental Abstracts.
The term "Works Audit Department " wherever used in this volume denotes the Sections
in a Civil Account Office which compile the Classified Abstracts of Public Works transactions
from the monthly accounts received from the Public Works Divisions (vide Chapter 2).
REVIEW OF CONSOLIDATED ABSTRACT
19) The Superintendent should scrutinise the Consolidated Abstract intelligently once a
month and see whether the figures under any head are so abnormally high or low as
compared with those of the previous months as to arise a doubt whether there has been
misclassification or misposting. If any doubt is aroused he should carry out the necessary
scrutiny with reference to the details of the doubtful items and should satisfy himself
about the correctness of the figure. The results of this review should be reported monthly
to the Gazetted Officer in charge on a date to be prescribed by the Accountant General.
TRANSFER ENTRIES
20) Corrections and adjustments within a departmental account should be effected by means
of transfer entries in accordance with the procedure laid down in Chapter 19. If an item in
a transfer entry has to be taken to a head in another Departmental account in the
accounts of the same Government it should be classified in the transfer entry as
pertaining to the suspense head " Departmental Adjusting Account" relating to the other
department. The transfer entry with the necessary suspense slip should then be sent, for
acceptance and return, to the section which maintains the Detail Book or Departmental
Abstract in which the transferred item will be finally adjusted under the proper head.
When received back with the acceptance, the transfer entry will be posted in the
Combined Transfer Ledger and abstract in Form 52.
21) The section to which a transfer entry is sent with a suspense slip for acceptance should
retain the suspense slip and deal with it in the same way as if it had been received with
the departmental schedules of a treasury.
22) If an item of receipt or payment relating to the Central Government is wrongly included in
 the schedule of Provincial receipts or payments, the amount should be credited or
debited, as the case may be, to the head “Adjusting Account between Central and
Provincial Governments “in the Provincial Departmental Classified Abstract. At the same
time the Departmental auditor concerned will prepare a transfer entry for incorporation in
the Central section of the accounts, in which debit or credit for the amount in question
should be given to the head " Adjusting Account between Central and Provincial
Governments " by corresponding credit or debit either to the appropriate final head of
account or to the relevant Departmental Suspense head, as may be considered
necessary or suitable. Except as provided otherwise (vide Rule 2 to Article 89), this
transfer entry should invariably be included in the Central accounts of the same month.
This procedure applies mutatis mutandis when an item of Provincial receipt or payment is
wrongly included in the schedule of Central receipts or payments.
23) If recovery relating to an overpayment of the current year be made by short payment of
an item chargeable to the same detailed head, no separate adjustment shall be
necessary. But such recoveries, if they are made in cash or by short payment of items not
chargeable to the same detailed heads as were previously overcharged, as well as
recoveries relating to overpayments of a previous year whatever the mode of recovery
shall be credited in the first instance to the suspense head " Recoveries of Service
Payments" and appear under that head in the Classified Abstract. This suspense head
shall then be cleared by a transfer entry in the following manner ;—
a) by deductions from the current year's charge under the detailed head
previously overcharged, if the recoveries/relate to overpayments of the current year.
b) by credit to the departmental receipt head concerned as receipts of
the department or, in the- case of departments not having a corresponding receipt head,
to the major head " XLVI.—Miscellaneous ", if the recoveries relate to overpayments of a
previous year.
There shall be only one transfer entry each month for adjusting the recoveries of each
department.
 CHAPTER 2.—CLASSIFIED ABSTRACTS AND SUMMARIES OF PUBLIC WORKS AND
FOREST TRANSACTIONS

Compilation of Classified Abstracts of Public Works Transactions 23

Central Transactions in Provincial Public Works Divisions 24

Registration of Details 25

Works Audit Summaries 26

Treasury Audit Summaries of Public Works Transactions 29

Consolidated Abstract 30

Classified Abstracts of Forest Transactions 31

COMPILATION OF CLASSIFIED ABSTRACTS OF PUBLIC WORKS TRANSACTIONS

23) The total receipts and disbursements shown in the monthly accounts received from the
Public Works Divisions shall be posted in the Statement of Disbursers Accounts (see
Chapter 6), the entries being made in the latter either individually for each Division or
collectively for all the Divisions taken together as the Accountant General may deem
convenient. The accounts shall then be utilised for posting the Public Works Classified
Abstract shall be prepared in a form similar to that of other Departmental Classified
Abstracts.
Note.—"The Provisions of Article 15 apply mutatis mutandis in the case of
classified Abstracts of Public Works Transactions."
CENTRAL TRANSACTIONS IN PROVINCIAL PUBLIC WORKS DIVISIONS
24) The transactions relating to works of the Central Government which are carried out by the
Provincial Public Works Department shall be accounted for in the monthly Divisional
Accounts under the head " Adjusting Account between Central and Provincial
Governments " the detailed particulars relating to their classification under the relevant
receipt and expenditure heads being furnished in separate schedules accompanying the
monthly account. A separate Classified Abstract for Central transactions shall be
prepared from the particulars furnished in these schedules, such of the transactions as
are adjustable on the books of another Account Officer being shown therein under the
appropriate Remittance head.
REGISTRATION OF DETAILS
25) The Accountant General or Director of Audit and Accounts Works as the case may be
shall prescribe the amount of detail to be recorded in the Classified Abstract in respect of
Public Works transactions brought to account through the Monthly Accounts of Divisional
Offices. In any case, it is essential that the Classified Abstract should be the main record,
so far as the entire account circle is concerned, in respect of the following :—
1. receipts of the under mentioned classes, classified under major,, minor and detailed
heads :—
Revenue Receipts;
 Receipts and recoveries on Capital Account
2. refunds of Revenue, classified under major, minor and detailed heads;
3. other expenditure transactions, classified under major and minor heads, and such other
heads of account as are declared to be units of appropriation, or are distinct suspense
heads;
4. debt head (including remittance) transactions, classified under major and minor heads
and sub-divisions of minor heads.
Other details may be recorded either in the Classified Abstract or in the Subsidiary
Summaries maintained in the Works Audit Department known as Works Audit Summaries,
provided that these details are recorded in some account and are not dispensed with altogether.
It is permissible to utilise as summaries any of the broadsheets maintained in the audit sections.
The object of these summaries is to make up any deficiency in the Classified Abstract and to
facilitate the preparation of the statements required for the Finance Accounts and the Combined
Finance and Revenue Accounts of the Central and Provincial Governments (see Chapter 21) as
well as of any pro-forma annual accounts (see Appendices 2 and 3).
WORKS AUDIT SUMMARIES
26) In respect of details excluded from the Classified Abstract, it should not ordinarily be
necessary to prepare every month a complete provincial summary of the transactions of
all divisions of the circle of account; where such a summary is necessary oftener than
three or four times in the year, it will usually be found more convenient to record the
details in the Classified Abstract. Divisional summaries may, however, be prepared
monthly or as often in the year as may be necessary for the purpose either of furnishing
any statistical information required by Government or of facilitating the preparation of the
provincial summaries. At the close of the year, it is essential that the total of the
transactions of the year, for the entire circle of account, under each head excluded from
the Classified Abstract, should be worked out through the Works Audit Summaries.
27) The summaries prescribed in the preceding Article should be prepared as indicated below
:—
a) in respect of transactions of the classes enumerated below—from the audited Divisional
Schedules pertaining thereto (see Chapter 4 of Volume III of this Code)—
Revenue and other receipts;
Suspense Accounts;
Deposits;
Takavi Works Advances;
Refunds of Revenue;
b) in respect of other transactions (including works expenditure included in the accounts of
Deposits and Takavi Works Advances) from the Works Audit Registers prescribed by the
Comptroller and Auditor General, which show all the necessary totals including those for
detailed heads of expenditure subordinate to each unit of appropriation.
28) The forms of the summaries may be prescribed by the Accountant General, or Director of
Audit and Accounts Works as the case may be according to local requirements, separate
summaries being prepared in respect of Central Works carried out by the Provincial
Public Works Department. In respect of revenue and expenditure transactions connected
with works of the Departments of the Central Government named below, the execution of
 which is entrusted to the Public Works Department as a standing arrangement, and for
which the Accountant General or Director of Audit and Accounts Works as the case may
be acts as the Sub-Account Officer of another civil Account Officer or of a non-civil
Account Officer, suitable summaries may be maintained or compiled, whenever
necessary, for furnishing such accounts or statistical information as may be required, by
the latter Account Officers or other authorities.
Military Engineer Services;
Pakistan Air Force;
Railway Department;
Posts, Telegraphs and Telephones Department;
Archaeological Department
In writing up the summaries, the arrangement of the prescribed major, minor and detailed
heads should be observed strictly; and as far as possible, the result brought out should be
reconciled with the corresponding figures in the relevant Classified Abstract, the responsibility
for this agreement being placed on a member of the superintending staff.
TREASURY AUDIT SUMMARIES OF PUBLIC WORKS TRANSACTIONS
29) Revenue and expenditure transactions of the Public Works Department which arc brought
to account direct on the books of the Accountant General or Director of Audit and
Accounts Works as the case may be will not enter the Monthly Accounts of Divisional
Officers and will, therefore, be excluded from the Works Audit Registers as well as the
summaries of the Works Audit Department. These transactions should .ordinarily be
entered in the Departmental Classified Abstract' in full detail, but if the Accountant
General or Director of Audit and Accounts works as the Case may be finds it more
convenient, the details below the units of appropriation may-be excluded from the
Departmental Classified Abstract, in respect of expenditure transactions, provided that
suitable summaries are maintained in the Departmental Audit Sections in respect of the
excluded details. Subsidiary registers will in any case, be necessary to summarise, in
detail, the receipts relating to projects for which separate revenue accounts have to be
maintained (vide paragraph 8 of Appendix 3).
CONSOLIDATED ABSTRACT
30) The next process shall be the preparation of the Consolidated Abstract of the Provincial
Public Works transactions as brought to account in the monthly Classified Abstracts. The
Consolidated Abstract shall be in the same form as the Consolidated Abstract for other
Departments (vide Article 17) and the transactions brought to account in the Classified
Abstract of the treasury payments of the Public Works Department shall also be
incorporated in this Consolidated Abstract. The figures in the Classified Abstract of
Central Public Works transactions shall be taken to the Consolidated Abstract relating to
Central Department.
CLASSIFIED ABSTRACTS OF FOREST TRANSACTIONS
31) The transactions of the month shown in the Divisional Accounts should be posted in a
Classified Abstract for each Forest Circle. The transactions accounted for by the Forest
Officers under the heads "Book Transfers—Central" and "Book Transfers—Government
of the Province of—" should be shown by the Accountant General in the Classified
Abstract under the heads "Adjusting Account between Central and Provincial
Government", "Inter-Provincial Suspense Accounts and West Pakistan Internal Adjusting
 Account" as the case may be. The Classified Abstract should contain columns in which
can be exhibited the transactions of each Forest Division in each month and also
separate columns for the exhibition of month by progressive totals of the Circle. It should
open. with the cash balance of each division as brought forward from the previous
month's account, and the resulting balance should be proved by comparison with the total
of the cash balance as certified in the Cash Accounts of the several divisions.
a) The provisions of Article 15 apply mutatis mutandis in the case of Classified Abstracts of
Forest transactions.
b) The transactions arising in the Forest Divisions in West Pakistan, adjustable in the circle
of account, other than that in which the Division is located, shall be classified by the
Divisional Forest Officers under the head, 'Works Audit Suspense or 'West Pakistan
Internal Adjusting Account' accordingly as the transactions are adjustable by the
Directors, Audit and Accounts Works or by the Area 'Audit and Account Officers in West
Pakistan'.
32) The accounts of the month being thus proved, the Classified Abstract should be utilised
as the basis of the Consolidated Abstract which should be compiled through a separate
classified abstract in which the total provincial figure under each head shall be worked
out- The Accountant General will lay down the detailed Procedure for the compilation of,
and the extent of the details to be re-Corded in, the Consolidated Abstract.
33) The accounts of Forest Officers' transactions should be incorporated in the accounts of
the month to which they relate, and no departure from this rule should be permitted in
respect of the accounts of any division except in unavoidable circumstances, such as
very late receipt of the Divisional Officer's Cash Account.
Note .—The procedure described in Articles 31-33 above shall not apply to
the accounts of the Forest Department of the Government of West Pakistan
which have been departmentalised with effect from 1-7-1963. The accounts
of the various Divisions of the Forest Department in West Pakistan will be
initially consolidated by the Agriculture Department of the Provincial Go-
vernment which will render a compiled and classified account to the
Accountant General, West Pakistan. The detailed accounting procedure has
in this respect been laid down in the Book entitled "Revised system of
Accounting for West Pakistan Forest Department"
 CHAPTER 3.—COMPILATION OF PRE-AUDlT PAYMENTS
34
Introductory
35
Payments by the Pre-audit Department
36
Receipt of Vouchers
37
Debt Head Classified Abstract
38
Transfer of Schedules of Vouchers to Departmental Audit Sections
39
Closing of Debt Head Classified Abstract
Treatment of Schedules and Voucher! in the Departmental Audit 40
Sections

INTRODUCTORY
34) Claims of Civil Departments and of the Public Works Department in respect of other than
works expenditure at some Provincial Capitals are submitted ' to the Civil Accountant
General for Pre-audit and are paid by an order upon the Bank. The detailed procedure for
dealing with such claims will be Such as may be prescribed by the Comptroller and
Auditor General elsewhere. The rules in this Chapter prescribe the procedure for
accounting for such payments and may be followed in Civil Account Offices, where the
system of Pre-audit is in force, as far as circumstances permit, but option is allowed in
regard to the method of preparing and proving the abstract of pre-audit payments; that is
to say, the postings in the abstract may be made and proved at longer intervals,' provided
that these operations are carried out not less frequently than in the case of a De-
partmental Classified Abstract, namely, twice a month.
Note.—Deleted.
PAYMENTS BY THE PRE-AUDIT PAY DEPARTMENT
35) The cheques issued by the Pre-audit Pay Department should be classified' as Central or
Provincial according as they are issued in respect of Central or Provincial payments.
Payments made in cash by that Department on account of the Central and Provincial
Governments should be met from Permanent Advance, held by the Accountant .General,
for making pre-audit payments. This advance should be classified as Central and
recouped by drawing Central Pre-audit cheques, adjustment being made periodically
between Central and Provincial Governments in respect of Provincial Payments met from
the Advance.
Note .—At the discretion of the Accountants General, Provincial Payments
made from the Permanent Advances may be adjusted at the end of each
working day by drawing of a Provincial Per-audit cheques for the total
amount of-such payments, the cheque being "crossed", and made payable
invariably by transfer credit to the Central Government under the head 'Pre-
audit cheques',
RECEIPT OF VOUCHERS
36) At the close of each day, all bills paid by the Pre-audit Pay Department should be sent by
 it to the section preparing the Debt Head Classified Abstract of Pre-audit Pay Department
with' separate memoranda in Form 4 for payments by cheque and those made in cash,
each showing the aggregate amount of the payments in words and figures. The
memoranda for Central payment should be separate from those for Provincial payments.
On receipt of the vouchers with the memoranda the total of the payments should be
checked at once in the following manner. The vouchers as they are received "should be
sorted by departments, and the payments entered by carbon process in duplicate in the
several departmental schedules of pre-audit payments (Form 5) the vouchers paid by
cheques and those paid in cash, being entered in separate parts, and the total amounts
brought together at the end of the day as shown in the form. The total net payment in
these schedules should then be entered in a daily cash memorandum (Form 6) and the
grand total struck. When found correct, the memorandum in Form 4 should be signed as
"agreed" by a responsible officer and returned to the Pre-audit Pay Department as an
acknowledgement for the vouchers received.
DEBT HEAD CLASSIFIED ABSTRACT
37) After the day's payments have been examined as prescribed in the preceding Article, the
total gross payments of the day, as worked out in the several schedules (Form 5), should
be posted in the Debt Head Classified Abstract of Pre-audit Pay Department (Form 7)
under the departmental suspense heads concerned, the Abstract for Central transactions
being kept separate from that relating to Provincial transactions. The recoveries and
receipts shown in the schedules should be entered under the appropriate debt,
remittance and suspense heads at the bottom of the Abstract, the total deductions
relating to each head being posted against it. The postings should then be proved by
agreeing the net payments with the total shown in the daily cash memorandum (Form 6).
In the case of deductions from Provincial bills creditable to the Central Government, the
total amount of such deductions shall be shown under the head "Adjusting Account between
Central and Provincial Governments" in the Provincial Classified Abstract, the corresponding
adjustment against the Central Government under the heads "Adjusting Account between
Central and Provincial Governments" and the relevant Departmental Adjusting Account head or
other head concerned being shown in the Debt Head Classified Abstract for Central receipts.
This procedure shall apply mutatis mutandis to deductions from Central bills creditable to the
Provincial Government.
TRANSFER OF SCHEDULES AND VOUCHERS TO DEPARTMENTAL AUDIT SECTIONS
38) The Schedule of payments relating to each department should be totalled, and the upper
sheets sent to the section concerned with the vouchers appertaining to them at such
convenient intervals as may be determined by the Accountant General; but they must not
be sent less frequently than twice a month. Simultaneously, memoranda of credits should
be prepared from the schedules and sent to the departmental and other sections
concerned for incorporation in their Classified Abstracts of receipts.
CLOSING OF DEBT HEAD CLASSIFIED ABSTRACT
39) At the end of the month, all the columns of the Debt Head Classified Abstract should be
totalled and the amount of Pre-audit cheques issued added to the receipt side of the
abstract. In case where the cash payments on account of Provincial are met from the
fixed imprest for central payments subject to adjustment through the clearing accounts
section of the Bank, an entry shall be made on the receipt side of the Provincial Abstract
under the head, "Adjusting Account between Central and Provincial Governments" of an
amount equivalent to that met from the Central imprest. When this is done, the grand total
 of receipts - will be equal to the grand total of payments, and the Abstract thus completed
and proved shall be made over to the Book Section for posting in the Detail Book.
TREATMENT OF SCHEDULES AND VOUCHERS IN THE DEPARTMENTAL AUDIT
SECTIONS
40) On receipt of the vouchers, schedules, and the memoranda of credits in the Departmental
and other sections concerned they shall be posted in the departmental abstracts in the
same way as if they had been received with the accounts from a treasury.
 CHAPTER 4.—BANK SHEET

Bank Account 41

Daily Sheet 42

Accounting 43

BANK ACCOUNT
41) At the headquarters of Provincial Governments, the Accountant General is in charge of
the operations upon the accounts of the Central and Provincial Governments with Bank,
and the Bank renders to the Accountant General two separate daily accounts of moneys
received arid payments, including payments on Pre-audit cheques, made by it on behalf
of Government, one for the transactions of the Central Government and the other for
Provincial transactions including transactions on behalf of other Provincial Governments.
Note .—The Bank also renders daily accounts to the Comptroller, Northern
Area in respect of the Accounts relating to his jurisdiction and to the
Comptroller, Southern Area in respect of his circle of account.
DAILY SHEET
42) From the Bank is received each day in respect of Central and Provincial Governments—
1. a register of daily receipts and payments, which should be agreed with the Daily
Account, vide clause (2) below and returned to the Bank after the Accountant General or
any Gazetted Officer- authorised by him in this behalf has initialed the entries in token of
verification;
2. an account of the receipts and payments, entered generally (as far as the Bank
can conveniently do so) in accordance with the classification adopted in the Government
accounts;
3. schedules giving further details of items entered in the accounts under heads
which require special treatment in the Account Office (e.g. Accountant General's
cheques, bills, Defence Services receipts, interest Payments, etc.); and
4. vouchers supporting the receipts and .payments.
ACCOUNTING
43) The procedure prescribed in Chapter 3 for dealing with pre-audit payment vouchers
should apply mutatis mutandis in the case of vouchers and schedules received from the
Bank.
44) The items in the Daily Accounts, after being verified against the vouchers and schedules,
should be posted in separate daily abstracts for Central and Provincial transactions in
such form as shall provide for the totalling of the daily entries under each head so that
they shall form Debt Head Classified Abstracts for the month for Central and Provincial
transactions respectively.
45) The net difference between the credits and debits in the Daily Account should be posted
into the Register of State Bank Deposits (Central or Provincial, as the case may be) in
Form 8. At the close of the month, the difference between the totals of the two« money
columns should be carried into the Monthly Debt Head Abstract, the head "State Bank
Deposits—Headquarters—Central/Provincial" being credited debited as the case may be.
 CHAPTER 5. ---DEPARTMENTAL CASH ACCOUNTS

Cash Account 46

Balances 48

Small Coin Depots 49

CASH ACCOUNTS
46) Besides the treasury accounts, the Divisional Accounts of Public Works and Forest
transactions, the account of Pre-audit payments and the Bank Sheet, there are other
accounts received from officers or departments in direct account with the Accountant
General, such as Collectors of Customs, the Mint, Small Coin depots and sub-depots.
These accounts should, as far as possible, be dealt with in the same way as treasury
accounts, and the Classified and Consolidated Abstracts prepared in similar forms with
suitable modifications, where necessary. The general statement of account should be
entered in the Classified Abstract in the following form, the receipts being always equal to
the payments:—

Month Receipts Payment Difference in Balance Initials

as per as per
Classified Classified Opening balance Closing balance Decrease Increase
Abstract Abstract

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

1. When an Income-Tax officer has to make refunds of income-tax by money

order, he draws a cheque for the amount of the refund plus money order
commission on the Treasury in favour of the Post Master and sends it to the Post
Office along with the money order form or forms duly completed and the Post
Office will then arrange to pay the amount of the refund to the refundee.
Each Income-Tax Officer shall submit monthly to his Account Officer a classified
account of the refunds made by him by cheques during a month together with the paid
refund vouchers and a list showing particulars of the cheques issued by him. These
accounts should be given the same treatment as is accorded to Departmental accounts.
The charges shown in these accounts shall be adjusted by the Account Office under the
prescribed heads subordinate to the head "Ill-Corporation Tax" and "IV—Taxes on
Income other than Corporation Tax" by per contra credit to the head "Cheques and Bills
—Departmental Cheques—Income Tax Officers" under "Section F—Deposits and
Advances—Part IV—Suspense". The credit under the latter head will be cleared when
adjustment is made under it of the debits appearing in the treasury accounts on account
of cheques paid.
The amount of money orders which are returned by the Post Office as undelivered
will also be shown by the Income Tax Officer in his monthly account duly classified and
the Account Office will take these credits under the appropriate sub-head under the
minor head "Deduct—Refunds" by per contra debit to the head "S—-Remittances—
Miscellaneous Remittances—income-Tax Remittances".
Account Officers should maintain broadsheets in a suitable form so that the final
adjustment of the outstanding* under the heads "Cheques and Bills—Departmental
Cheques—Income Tax Officers" and "S—Remittances—Miscellaneous Remittances—
Income Tax Remittances'' may be watched.
47) Where Central and Provincial Departmental officers submit separate subsidiary accounts
for Provincial and Central transactions respectively the differences between receipts and
payments in such accounts should not be shown as balances but should be taken under
the head "Adjusting Account between Central and Provincial Government". These
subsidiary accounts should eventually be incorporated in the relevant Departmental
Classified Abstracts, the transactions being passed through the appropriate Departmental
Adjusting Account head in the Central or Provincial section of the Accounts, as the case
may be. In cases where no separate subsidiary Accounts are submitted by Departmental
officers, the Accountant General may lay down the detailed procedure whereby Central
transactions appearing in Provincial Departmental Accounts and nee vena shall be
incorporated in the relevant Central or Provincial Classified Abstract
BALANCES
48) The balances of departmental accounts should not be shown as cash balance, but an
entry should be made upon the receipt side of "Balance diminished, Rs. 00", or upon the
charge side of "Balance increased, Rs. 00", so that the total of the receipt side may be
equal to the total of the charge side. These figures should be credited or debited under
the debt head "Departmental Accounts", except in the case of Small Coin Depot balances
which should go to the head "Small Coin Depot Balances". The Calculations of "Balance
diminished" or "Balance increased" should be recorded upon the account itself.
SMALL COIN DEPOTS
49) The accounts of small Coin depots and sub-depots as received should be examined and
then pasted in a file, so arranged that the accounts of the same depot or sub-depot may
be found together. The Accountant General should prepare from these accounts one
general Classified Abstract of the depots in his province in Form 9, and should include in
his monthly Cash Balance Report relating to the Central Government a memorandum
showing the balances of the several kinds of small nickel, and bronze and copper coins
and decimal coins, separately in each depot or sub-depot. The Classified Abstract should
be posted under the following heads:—
Small Coin Depot Remittance.—(Coins remitted within the same Province).
Mint Remittances.—(Coins remitted to or from Mint; this head will appear in the
accounts of the Accountant General, West Pakistan only).
Foreign Remittances.—(Coins remitted to or from another Province.) Small Coin Depot
Balances.—Nickel coin balance decreased or increased Bronze and Copper coin balance
decreased or increased).
Note .—Small Coin Depot remittances which are in transit at the end of a
month should not be adjusted in the accounts in the manner prescribed in
Article 83 for other local remittances to transit, but should be left
outstanding under the head "Small Coin Depot Remittances”.
 CHAPTER 6.—STATEMENT OF DISBURSERS' ACCOUNTS

Posting the Statement—

Treasury and Departmental Accounts 50

Local Remittances in Transit 53

Inward Settlement Account and Exchange Account Abstracts 54

Completion in the Book Department 55

Check of Totals 57

POSTING THE STATEMENT

Treasury and Departmental Accounts
50) The last stage before handing over the Cash Account and the List of Payments of a
treasury to the Book Department should be the posting of the balances and the totals in
the Statement of Disbursers' Accounts. This statement should be maintained in Form 10
separately for Central and Provincial transactions. Each district auditor, as he completes
his examination of a treasury account, should post in the Central or Provincial Statement,
as the case may be,, the entries of Central and Provincial transactions relating to the
treasury, the figures-being taken from the Closing Abstract appended to the Cash
Accounts.
Note.—The term "district auditor” used in this Article is the designation of
the clerk in a, Civil Account Office who is responsible for the adjustment of
the entire treasury accounts of a. district.
51) Similarly each auditor, as he completes his Departmental and Debt Head Abstracts,
should post in the relevant Statement of Disbursers' Accounts the total receipts and
payments which must be equal, from the receipts and payments Abstracts respectively. If
the number of departmental abstracts in an account circle is large, a separate sheet in
Form 10 may be maintained for the departmental abstracts alone and the totals from this
sheet may be posted into the main form.
52) The entries in the Statements of Disbursers' Accounts should be made w the same order
as is observed in the Cash Balance Report. The Bank Account should come first, arid
after it the district accounts, the Departmental Adjusting Accounts, and the various
departmental accounts in detail; but, as the Bank Account, the Departmental Adjusting
Account and the various departmental account have no balances, the only columns to be
filled in against them will be the receipts, and disbursements columns, the entries in
which will be equal.
Local Remittances in Transit
53) Next in order to the departmental accounts should come the head "Remittances in Transit
—Local", which being a sub-head of "V.—Cash Balances'* functions like a disburser or
officer holding a portion of the Government balances. Its opening balance will be the
amount of local remittances in transit at the beginning of the month and its closing
balance that outstanding at the end of it; and these amounts taken from the Remittance
 Check Register maintained separately 'in a prescribed form should be posted accordingly.
The entire amount of the opening balance should then be posted under disbursements,
and that of the closing balance under receipts (care -being taken that the amounts
entered here as receipts and disbursements are also posted into the Detail Books as
receipts and disbursements, respectively, under the head "Remittances in Transit—
Local").
INWARD SETTLEMENT ACCOUNT AND EXCHANGE ACCOUNT ABSTRACTS
54) The totals from the Abstracts of Inward Settlement Accounts should then be posted in the
relevant statement. The totals in the Exchange Account Abstracts should be entered in
the Central Statement only.
COMPLETION IN THE BOOK DEPARTMENT
55) The Statements of Disbursers' Accounts must be completed in the Book Department by
the entry in them of the amounts which pass into the Detail Books through the Combined
Transfer Ledger and Abstract. An abstract, in the following form, of the entries in that
Abstract must be drawn up at foot of that document:—

Debits Nature of heads Credits

A B C D
Deduction Additions to Additions to Deduction from
from Receipts Disbursements Receipts Disbursements

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

323.00 Revenue Heads 134.00 721.00
1,247.00 Service charges
1,117.00 Debt and other 1,832.00
heads

323.00 Total 1,966.00 721.00

2,364.00

2,687.00 Total Debits and 2.687.00

Credits

Column C diminished by Column A 1,643

Column B diminished by Column D 2,687

The figures are inserted to show how the calculations should be made. Those in the first
three lines should be taken, by totaling, from the Combined Transfer Ledger and Abstract; the
fifth line will be found, on each side, by adding the pair of figures in the fourth line, and must be
agreed, before going further, with the totals of the Combined Transfer Ledger and Abstract; the
figures in the sixth and seventh lines will be brought out, by substractlon, from the fourth-
The figures in the last two lines (which will always be equal), should then be posted in the
Statement of Disbursers' Accounts against the head “Transfers ".
Note .—In an Account Office where the departmental system of accounts
has been introduced the drawing up of the abstract may be discontinued at
the discretion of the Account Officer.
56) Lastly, the balances under the head " State Bank Deposits—^Provincial *' should be
entered in the Provincial Statement, the debit or credit balances under this head being
entered in the column " Receipts " or " Disbursements ", as the case may be, and the
closing balance of the previous month being entered in the column opening balance.
Care should be taken to enter in the Detail Book against the head " State Bank Deposits "
under Receipts or Payments, as the case may be, the amounts shown in the Statement
of Disbursers Accounts under this head. The transactions relating to " State Bank
Deposits—Central" will be shown in the Statement of Disbursers' Accounts prepared by
the Accountant General Pakistan Revenues, and not in the Statement of Provincial
Accountants General.
CHECK OF TOTALS
57) The form thus prepared will bring together the aggregates of the month's receipts and
payments with the opening and closing balances of all officers rendering accounts to the
Accountant General, and so furnish an effective check on the grand totals of the several
Consolidated Abstracts as made out in the Abstract of Major Head Totals prescribed in
Article 241. The latter shows the amounts received and paid on all accounts, the
Statement of Disbursers' Accounts the amounts received and paid by all Accountants.
The grand totals of receipts and payments in both should therefore be equal.
 CHAPTER 7. ---GENERAL RULES AND PROCEDURE APPLICABLE TO EXCHANGE
ACCOUNTS

Introductory 58

Nature and scope of Exchange Accounts 59

Vouchers accompanying Exchange Accounts 70

Inter-departmental Adjustments 73

Transactions with Pakistan States and Foreign Governments 76

Settlement Account transactions wrongly included in Exchange Accounts 77

Cash remittances between Account Circles 78

Watching of Adjustments 79

Exchange Account for June 80

Exchange Account for June Final and Supplementary 81

Due dates 82

INTRODUCTORY
58) The several kinds of accounts through which transactions arising in one account circle will
be passed on to another account circle for adjustment are:—
1. Exchange Accounts; and
2. Accounts of Inter-Government Adjustments consisting of the Account of Inter-
Provincial Suspense and the Adjusting Account between Central and Provincial
Governments. These accounts are otherwise known as Settlement Accounts.
The general rules and procedure applicable to Exchange Accounts are set out in this
Chapter.
The Account Current between England and Pakistan is also to « regarded as of the
nature of an Exchange Account, but the rules and procedure applicable to it are set out
separately in Chapter 16. The rules and procedure relating to the settlement accounts-
mentioned above are contained in Chapter 8.
NATURE AND SCOPE OF EXCHANGE ACCOUNTS
59) The Exchange Accounts procedure with its system of original and responding debits and
credits shall be operative only within the sphere of the accounts of the Central
Government and shall be utilised for the settlement of transitions between different
central account circles, namely, Central (Civil), Defence and Posts, Telegraphs and
Telephones.
60) Exchange Accounts shall comprise not only accounts between account circles which
exchange accounts direct with each other but also accounts between account circles
which exchange their accounts through another account circle with which both parties are
 in direct account.
61) An Exchange Account should purport to be an extract from the books of the Account
Officer who despatches it and to show the amounts he has passed to the debit or credit of
the other party to the account with any necessary explanation of the credits and with
documents supporting the debits-
62) The routine of an Exchange Account shall be as follows: A, in his accounts, debits a
certain charge to "Exchange Account between A and B" and will send an extract from his
accounts, including this charge, to B; B, accepting the charge, will debit it to its proper
head by credit to "Exchange Account between A and B", and send an account including
this credit to A; no further entries, in account will be required to complete the transaction.
But if A, after debiting B, discovers before the accounts for the year are closed that the
charge should be debited elsewhere, he will in' his next account, debit the proper account
by minus debit to "Exchange Account between A and B", thus cancelling the original debit
raised by him. It may happen that B may credit A in the same month in which A debits B.;
In this case the two original entries will answer each other, and no further adjustment will
be required.
Note 1.—An Exchange Account being an extract from books which are
posted monthly can only be sent monthly and supplementary statements of
omitted credits or debits are impossible errors, if any, necessitate debits or
credits to other heads, and so, must be corrected in the accounts of other
months. The Exchange Account for June will be an exception; the June,
Preliminary accounts will report the effect of all transactions known up to
date of completion of the • preliminary Consolidated Abstract, whereas the
final account for June will show the effect of all transaction which are
afterwards brought into the same year's accounts and, will especially
include the responses to the preliminary inward accounts.
Note 2.—Erroneous debits or credits adjusted in the accounts of a previous
year should be written back by fresh credits or debits and not by minus
debits or minus credits.
Note 3.—The total debits and credits in an Exchange Account must tally with
the corresponding entries in the Consolidated Abstract and the Ledger. No
differences should on any account be allowed and if any occur they should
be investigated and reconciled.
63) The following is list of authorised exchange accounts :—

Exchange Accounts Civil and Civil Each Civil Accountant General with
between each other Civil Accountant General.

Ditto Civil and Posts Telegraphs and As detailed in the Annexure

Telephones to Chapter

Ditto Civil and Defence Each Civil Accountant General with

Services each Defence Account Officer.

Ditto Defence Account Each Defence Account Officer with

Officers each other Defence Account Officer.

Ditto Posts, Telegraphs and As detailed in the Annexure to Chapter

 Telephones and Defence 14.
Services.

Note .—Due to the abolition of the head, "Exchange account with Railways",
the Exchange accounts connected with (i) Civil and Railways", (ii) "Railways
and Posts, Telegraphs and Telephones" and (iii) "Railways and Defence
Services", have been deleted from this list. See also Chapter 13 of this Code.
64) The heading or name of each Exchange Account is fixed and shall remain the same
whether it appears on the books of one party to the account or on those of the other party
; thus the account which is exchanged between the Accountant General, Pakistan
Revenues, and the Accountant General, West Pakistan, shall be called "Exchange
Accounts between Pakistan Revenues and West Pakistan" and never "Exchange
Accounts between West Pakistan and Pakistan Revenues " the Pakistan Revenues side
shall be the first side of the account and the West Pakistan side the second side.
65) The instructions contained in Chapter 10 regarding the form and treatment of Exchange
Accounts shall apply generally to the treatment of all Exchange Accounts; special rules
applicable in any 'case shall be such as are given in the special ;chapter relating to the
Exchange Accounts concerned.
66) As a general rule no item of receipt or payment should appear in an Exchange Account
when no change in incidence is involved. Except in the cases, noted below, all
transactions pertaining to the Central Government should be adjusted in the Central
section of the books of the Accountant General in whose circle they are received or paid.
i. Transactions pertaining to Defence Services (including Military
Engineer Services and the Pakistan Navy), the Posts, Telegraphs and Telephones
Departments should be passed on for adjustment to the Account Officer of those
departments.
ii. The transactions mentioned below, which are required to be brought
together in a single account for the whole of Pakistan should be passed on for adjustment
through the Exchange Account to the Account Officer named against each:
a) transactions referred to in Article 148 — to the Accountant General, Pakistan
Revenues;
b) Deleted;
c) refunds made on the authority of refund orders issued by the Collector of Customs,
Karachi, on account of Pakistan import duties on trade goods transmitted to Kashmir and
Foreign territories — to the Accountant General, Pakistan Revenues;
d) transactions on account of the Mines Department — to the Accountant General,
Pakistan Revenues and the Comptroller Southern Area;
e) Deleted;
f) Deleted;
g) transactions relating to the Opium Department — to the Accountant General, West
Pakistan;
h) the transactions relating to the Opium Department to the Accountant General, East
Pakistan:
 i) the transaction of the Income Tax Department, appearing in the treasury accounts
of Northern Area, West Pakistan should be passed on to the Accountant General, West
Pakistan. Lahore while similar transactions relating to /Southern Area, West Pakistan
should be passed on to the Accountant General, Pakistan Revenues;
j) interest on Public Debt of Central Government paid in the province in Pakistan will
be finally accounted for on the Books of the Accountant General, Pakistan Revenues, and
should be debited to him in the Exchange Accounts.
While similar transactions relating to Quetta, Kalat and Southern Areas should be passed
on to the Accountant General, Pakistan Revenues.
67) The entries made in an Exchange Account will either be original entries or responding
entries. An original entry is one in connection with which cash is either received or paid or
for which a transfer adjustment is made for stores or labour supplied; it may also be a
write-back. A responding entry is a response to an original entry and may also be a write-
back.
68) A responding debit or credit should not, ordinarily appear in Exchange accounts, in
anticipation of the original credit or debit in the accounts of the other party. But any two
Account Officers may arrange in respect of any particular class of transactions, to afford
credit in advance of the debit or vice versa, care being taken to prevent double
adjustments.
Note 1.—An Account Officer to whom an advance made to Government
servant in another circle is debited through Exchange Account may, if he
receives intimation of the advance earlier take it to the relevant head and
afford anticipatory credit to Exchange Account.
Note 2.—Deleted
Note 3.—Deleted
69) Subject to the exceptions mentioned below and to any other exceptions
which may be authorised by the Comptroller and Auditor General, net payments
only shall be entered in the account passed on to the other party to the Exchange
Account.
i. In the case of deductions on account of Income Tax, Postal Life,
Insurance Fund, the I. C. S. Family Pension Fund, the Superior Services (India) Family
Pension Fund, the Indian Military Service Family Pension Fund, the Indian Military
Widows' and Orphans' Funds, rent of public buildings (including electric installations,
water supply, etc.) from the pay, establishment and pension bills, which are to be passed
on to another account circle for adjustment, the Civil Accountant General in whose circle
the bills are paid should credit the deductions to the relevant head and pass on the gross
amount of the bills to the other party to the account-
ii. In cases, where the entire amount of a bill for leave salary is debitable,
to the Defence Department, the gross amount should be passed on to the nearest
Defence Account Officer, any recoveries on account of Income-tax and other deductions
being adjusted in the books of the paying Account Officer, or where under any rule or
order, such credits are adjustable on' the books of a different Account Officer passed on
to the Account Officer concerned.
Vouchers Accompanying Exchange Accounts
70) When a charge is paid in one account circle and is passed on through the Exchange
 Accounts to be adjusted in another circle, the Account Officer of the paying circle shall be
responsible for obtaining a voucher which is correct in point of from, and which sets forth
the charge with sufficient detail and clearness and also for the arithmetical correctness of
the calculations in the bill. Unless it is expressly provided otherwise, vouchers must be
forwarded to the adjusting Account Officer in support of the debits in the Exchange
Account. It is not necessary for the Account Officer finally adjusting the charge to check
the arithmetical calculations of the vouchers.
71) Cheques issued by Disbursing and Account Officers of the Defence Department, should
after audit be passed on to the Military Accounts Department in support of the debits in
the Exchange Accounts. Cheques issued on civil treasuries by other officers not
rendering accounts to the Civil Accountants General will-not be passed on in support of
the debits in the Exchange Accounts but will be retained by the Civil Accountants General
for audit and final custody. The treasury schedules of these cheques should be compared
carefully with the cheques before the schedules are passed on with the Exchange
Accounts.
72) The adjusting Account Officer should not reject an item because the voucher is not in
order or is wanting; it should be accepted and adjusted but placed under objection. The
chief question for the adjusting officer to decide should be whether the entry properly
belongs to the accounts kept in his office and if on the face of the account he cannot say
that the item is not adjustable on his books he should accept it and adjust it against the
proper service head ; though if it be imperfectly vouched or described, or seem rather to
belong to another account circle he should enter it in the outgoing objection statement or,
if necessary, address the disbursing officer direct.
INTER-DEPARTMENTAL ADJUSTMENTS
73) In the case of services rendered or stores supplied by one Department of the Central
Government to another for which adjustment in accounts is permitted, the serving
department should take credit in its accounts by debit to the-department served. The
debit should at once be accepted in the accounts of the latter and adjusted to the proper
head of account. As an exception to this rule, original credits should be afforded in
respect of the cost of maps issued by the map offices, to departments of the Central
Government.
74) The cost of stationery supplied to and printing work done for the paying departments of
the Central Government, such as Posts, Telegraphs and Telephones and Defence
Departments, etc., by the Central Stationery Office and the several presses of the Central
Government should be debited to the several departments by the Civil Accountant
General concerned, through the monthly Exchange Accounts with the respective Account
Officers. If the monthly debits raised by the Civil Accountant General in his Exchange
Accounts are based on approximate figures only supplementary debits may be raised by
him annually, before the accounts are finally closed against the several Departments for
the adjustment of any differences between the actual charges for the whole year and the
approximate charges included in the monthly Exchange Accounts. Any adjustments
which remain outstanding even after the close of June Final accounts sh6uld be carried
out in the accounts of the following year.
75) The vouchers for charges for stationery supplied from the Central Stationery Stores to
paying departments of the Central Government will be sent by the Central Stationery
Stores direct to the Account Officers concerned and the numbers and dates of the
forwarding letters should be quoted against the items of debits appearing in the Exchange
Accounts in respect of them. No vouchers will, however, be sent in support of debits for
 the cost of printing work (including he cost of stationery used in printing) raised in the
Exchange Accounts.
TRANSACTIONS WITH PAKISTAN STATES AND FOREIGN GOVERNMENTS
76) If an Account Officer in whose circle a transaction on behalf of a Pakistan State arises is
not in account with the State, he should pass on the transaction through the Exchange
Account to the Account Officer who has been nominated for settling accounts with that
State—vide Annexure to Chapter 9. This procedure shall apply mutatis mutandis to
transactions with Foreign Governments.
SETTLEMENT ACCOUNT TRANSACTIONS WRONGLY INCLUDED IN EXCHANGE
ACCOUNTS
77) If a civil Exchange Account received by a Provincial Accountant General contains an item
which should have been passed on to him through the Inward Settlement Account, it will
not be necessary to ask the originating Account Officer to write it back and pass it on
through the correct account. Such an item should be adjusted by the Accountant General
receiving the account to the proper head, necessary adjustments between Central and
Provincial balances effected by being him in the usual manner.
CASH REMITTANCES BETWEEN ACCOUNT CIRCLES
78) Remittances of cash between places which are situated within the jurisdiction of different
account circles, other than currency remittances, shall not be adjusted through the
Exchange Accounts. In respect of such remittances the Account Officers at both ends
should operate on the head "Foreign Remittances” and the adjustment under this head
should be watched centrally by the Accountant General, Pakistan Revenues.
WATCHING OF ADJUSTMENTS
79) Both Account Officers, between whom an account is exchanged, shall be equally
responsible for the clearance of each item passing through it and both should keep a
watch over the progress of adjustment on the plan prescribed in Articles 144 to 146.
Objections should be intimated by one party to the other through Objection Statements—
vide Article 142.
EXCHANGE ACCOUNT FOR JUNE
80) Every effort should be made to clear the Exchange Account items within the year of
account. The Objection Statements relating to the preliminary accounts of June must be
despatched promptly after receipt of accounts and the objections must be as promptly
answered; any new items which may come to light should be made the subject of
correspondence; but no Accountant General should make an adjusting entry on account
of an item mentioned in correspondence, in anticipation of its appearance in an Exchange
Account, unless the other office states distinctly that it will appear in his account.
EXCHANGE ACCOUNT FOR JUNE FINAL AND SUPPLEMENTARY
81) The final Exchange Account for June need not detail the items of the preliminary account,
but must open with its gross debit and gross credit. This Exchange Account should
include responding entries only and no original entries should appear except with the
consent of the other party to the Account.
Any corrections or adjustments found necessary after the despatch of the June Final
Exchange Account may, if the other party to the account agrees, b; communicated by means of
a Supplementary Exchange Account.
 DUE DATES
82) The dates of despatch of Exchange Accounts by the Civil, Posts, Telegraphs and
Telephones and Defence Accounts Officers shall be as given in the following statement:
—

Name of the Due date for Due date for

Due date for accounts
Account Officer accounts from July Accounts for June
for June Final Remarks
despatching the to May preliminary
account
A B C
25th July for account
Civil Account 25th of the next
with the Accountant
Officers other month for account
General, Pakistan
than Accountant with the
Revenues: except in
General, Accountant
the case of the Audit
Pakistan General, Pakistan
Officer Industries,
Revenues Revenues except
Supply and Food
in the case of the
who sends out the
Audit Officer
account on the last
Industries, Supply
day of the month:
and Food who
31st July for account 15th September
sends out the
with Defence and
account or the last
Posts, Telegraphs
day of the next
and Telephones
month; last day Of
Account Officers and
the next month for
3rd August for other
account with Posts,
accounts.
Telegraphs and
Telephones
Account Officers
and 3rd of the
second month
for other Exchange
Accounts.

Accountant
General Pakistan 18th of the second 18th August 22nd September.
Revenues. month.

Posts Telegraphs
Last day of the
and Telephones 31st July. 15th September.
next month.
Account Officers.

Defence Account
Officers other 5th of the second
5th August 1st October
than Controller of month.
Naval Accounts.
Controller of 25th of the next
Naval Accounts. 25th July
month.

CHAPTER 8.--1NTE.R-GOVERNMENT ADJUSTMENTS

83 Adjustment of certain fees, etc., col- 95

lected by Provincial Governments on
Introductory
behalf of the Central Government
and paid by the latter to the former

Transactions between Central and 84 Adjustment of repayment of debt by 96

Provincial Governments Provincial Governments to the
Central Government

Periodical adjustments of Inter- 86 Adjustment of net disbursements in 97

Government transactions through the United Kingdom on behalf of Pro-
the Bank vincial Governments

Succeeding transactions 88 Transactions under the head "Inter- 98

Provincial Suspense Accounts"

Register of Adjustments with the 89 Sub-heads under the head "Inter- 99

State Bank and Advice of Provincial Suspense Accounts"
Adjustments to the Bank

Clearance of the head "Adjusting 90 Clearance of Inter-Provincial transac- 100

Account between Central and Pro- tions through the Bank
vincial Governments"

Adjustment of pensionary charges 92 Broadsheet of State Bank Deposits 101

recoverable from Provincial Central Accounts Office State Bank
Governments but charged in the Suspense
first instance on Central (Federal)
Revenues under certain Sections
of the Act

Adjustment of the share of Jute 93 Form of Settlement Accounts 102

Export Duty payable to Provincial
Governments

Adjustment of grants from the 94 Disposal of Settlement Accounts 108

Central to Provincial Governments
Objections 110

State Bank of Pakistan Remittances 110A

 INTRODUCTORY
83) The general outline of the procedure connected with the settlement of transactions
between a Provincial Government and the Central Government and between one
Provincial Government and another is set forth in Chapter 2 of Volume I of this Code. The
method by which transactions between Governments should be settled through the
adjustment of their balance with the Bank, and the detailed accounting procedure relating
to such settlement are described in this Chapter.
For the sake of convenience the method of "settlement of transactions connected with the
issue and payment of telegraphic transfers, drafts, etc., on State Bank Account is also described
in this Chapter.
TRANSACTIONS BETWEEN CENTRAL AND PROVINCIAL GOVERNMENTS
84) Save as otherwise provided in respect of a/iy particular classes of transactions (as, for
instance, in Articles 92 to 97), all transactions adjustable between the Central and
Provincial Governments shall be initially brought to account in the Central and Provincial
accounts under the major head "Adjusting Account between Central and Provincial
Governments". Ordinarily, for each debit or credit under this head in the Provincial
Section of an Accountant General's books there shall be a corresponding credit or debit
under the same head in the Central Section and vice versa. See also Rule 2 to Article 89.
Note.—An original credit or debit appearing under the head "Adjusting
Account between Central and Provincial Governments ' in the accounts of a
Government will denote the amount payable by or to that Government to or
by the other Government
Note 2.—Deleted
85) Transactions originating in the accounts of a Central Treasury or of a Central
Departmental Disbursing Officer rendered to a Provincial Accountant General which are
adjustable in the accounts of a province kept by another Accountant General should be
passed by the former Accountant General through the Central and Provincial sections of
his books under the head "Adjusting Account between Central and Provincial
Governments", the debit or credit in the Provincial Section being set off by credit or debit
to the head "Inter-Provincial Suspense Accounts" through which the transactions will be
passed on to the province concerned for adjustment. Book transactions arising in the
Central Section of the accounts of a Provincial Accountant General which are adjustable
in the provincial accounts kept by another Accountant General should be passed on to
the latter through the Exchange Accounts. .
1. In the case of supplies by the Central Stamp Store to Provincial
Governments, the Accountant General of the Government receiving the supplies
should adjust the cost of such supplies against the balances of that Government
and afford the original credit through the Exchange Account to the Accountant
General, Pakistan Revenues for adjustment.
PERIODICAL ADJUSTMENTS OF INTER-GOVERNMENT TRANSACTIONS THROUGH THE
BANK
86) Central transactions originating in Provincial non-bank treasuries and sub-treasuries will
be intimated to Accountants General by Treasury Officers weekly or at other prescribed
periodical intervals vide Article 117 of Volume II of this Code. These transactions should
be consolidated by the Accountant General in Part I of the Register of Adjustments with
the State Bank (Form 11) and advices should be sent by him weekly or at other
 prescribed intervals to the Central Accounts Section of the Bank for making necessary
transfers between the balances of the Central Government and of the Provincial
Government. Other inter-Government transactions whether appearing in the Treasury,
Departmental or Exchange Accounts or originating in the books of the Accountant
General should usually be advised to the Central Accounts Section of the Bank for ad-
justment once a month as soon as the accounts of a month are closed, through by mutual
agreement between the Governments concerned and in consultation with the Bank,
arrangements may be made to effect adjustments through the Bank at more frequent
intervals.
Note.—If the State Bank desires, specimen signatures of the Account
Officers signing the advices may be supplied to the Bank.
87) The Central Accounts Section of the Bank will carry out adjustments in its accounts for a
month if the necessary advices relating to that month are communicated to it not later
than the seventh of the succeeding month, the advice issued on that date by distant
provinces being sent by telegram. On the 7th of each month (except July) or on the
previous working day, if the 7th happens to be a holiday a memorandum should invariably
be sent to the Central Accounts Section of the Bank intimating the number and date of
the last advice sent to the Bank for adjustment in the accounts of the previous month. The
special procedure for sending advices in respect of June transactions is laid down in the
following Article.
SUCCEEDING TRANSACTIONS
88) Inter-Government adjustments in respect of transactions pertaining to a financial year will
not be carried out by the Bank in the accounts of that year if the necessary advice is not
sent so as to reach it on the 15th of July of the succeeding year at the latest. Special
steps should, therefore, be taken to collect and settle so far as possible all cash and book
transactions involving inter-Government adjustments that originate towards the close of
the year and to advise the necessary transfers to the Central Accounts Section of the
Bank by the 1 5th of July. The Accountant General should obtain in proper time from
treasury officers and Departmental Disbursing officers rendering accounts to him returns
of inter-Government transactions taking place in June in advance of the submission of
accounts for that month. Similarly, in respect of provincial transactions arising in the
accounts of the Posts, Telegraphs and Telephones and Defence Account Officers for
May and June the Accountant General will receive advance schedules by 25th June and
10th July respectively (vide Articles 166-and 187). The inter-Government transactions
thus collected from the different sources and those arising from a preliminary audit of
treasury and departmental accounts for June should be advised in batches to the Central
Accounts Section of the Bank on the 5th, 10th and 15th of July by telegram, if necessary,
or on the previous day if any of these dates is a holiday, for necessary adjustments
against the balances of the Governments concerned in the accounts of June. An advice
of adjustment should invariably be sent to the Central Accounts Section of the Bank on
each of these dates, a nil statement being rendered when there are no adjustments to be
communicated. The last advice to be issued on the 15th of July should include a
certificate of the Accountant Genera that no further adjustment will be intimated to the
Bank for inclusion in the Accounts of the previous financial year.
As inter-Government transactions pertaining to a financial year 'will not be settled and
finally adjusted in the accounts of that year if they come to notice after 15th July of the following
year they should be left outstanding under the head "Adjusting Account between Central and
Provincial Governments" or under "Inter-Provincial Suspense Accounts", as the case may be, in
the section of the accounts in which they originate, but care should be taken to see that these
outstandings are cleared at the earliest possible opportunity in the accounts of the following-year
through the requisite advices to the Bank.
REGISTER OF ADJUSTMENTS WITH THE STATE BANK AND ADVICE OF ADJUSTMENT
TO THE BANK
89) Transactions involving adjustments between the Central and Provincial Governments
through the Bank should be collected by a Provincial Accountant General in a Register of
Adjustments with the State Bank (Form 11). In Part I of the Register should be entered in
appropriate columns the receipts and payments on account of the Central Government in
non-bank treasuries and sub-treasuries intimated weekly or at other prescribed intervals
by Provincial Treasury Officers The net total of the debits or credits worked out in this
Part should be taken at the end of each period to Part II of the Register in which the
unadjusted balances Of the previous month under the head "Adjusting Account between
Central and Provincial Governments" as worked out in Part 111 of the Register should
also be brought forward. Adjustments between Central and Provincial Governments
which are initiated by the Accountant General with the Bank but which are not passed
through the head "Adjusting Account between Central and Provincial Government" (vide
Articles 93, 94 and 96) should also be entered in Part 11 in the appropriate column.
Advices of adjustment in Form 12 should then be prepared .on the basis of figures
worked out in this Part and sent to the Central Accounts Section of the Bank for the
necessary transfers between the balances of the Central and Provincial Governments, a
copy of the advice being simultaneously forwarded lo the Accountant General, Pakistan
Revenues.
 Part III of the Register should bring together the debits and credits under the head
"Adjusting Account between Central and Provincial Governments" brought to account in the
Treasury, Departmental, etc., accounts and abstracts of the Provincial section. The total debits
and credits worked out in this part should be agreed with the Provincial Detail Book and the
unadjusted balance at the end of the month should be transferred to Part II of the Register of the
next month for inclusion in the next advice to the Bank.
Note.—In lieu of the Register prescribed in this Article, the Accountant
General, Pakistan; Revenues, may maintain a simplified register in a form
prescribed by the Comptroller and Auditor General.
In lieu of Part I of the Register, the Accountant General, East Pakistan, has been
authorised to maintain a separate register wherein the relevant figures from Treasury,
Departmental and other accounts are consolidated.
A separate register consisting of only one part corresponding to Part II of the Register will
be maintained by the Accountant General, Pakistan Revenues for watching the clearance of
certain transactions between the Central Government and other Provincial Governments in res-
pect of which money settlement is effected at his instance; e.g., London transactions of
Provincial, Governments; distribution of Provincial Governments, share of the Central Sales Tax.
A similar-procedure may be adopted by other Accountants General in dealing with any
transactions of a similar nature.
1. Part III of the Register may, at the discretion of the Accountant General, be
posted direct from Parts I and II of the Provincial Detail Book, in that case the
unadjusted balance at the end of the month worked out in the Register should be
agreed with the Provincial Ledger.
2. The totals of debits and credits under the head "Adjusting Account between
Central and' Provincial Governments" appearing in the Central section of a
Provincial Accountant General's, books should agree with the totals of credits and
debits appearing under the same head in the Provincial section, and the
Accountant General should see that this agreement is effected every month.. In
making-this agreement allowance should necessarily have to be made for
differences which may arise in certain cases; for example in the accounts of June
differences may arise owing to the fact that transactions of a year between Central
and Provincial Governments which come to notice after the 15th July of the
following year may be adjusted under this head in the Central/Provincial section
without a corresponding adjustment being made in the Provincial/Central section
pending clearance in the following year's accounts, vide Article 88.
3. The advices of adjustments (Form 12) relating to a financial year issued to
the Bark should be numbered serially for each month.
CLEARANCE OF THE HEAD "ADJUSTING ACCOUNT BETWEEN CENTRAL AND
PROVINCIAL GOVERNMENTS".
90) When a Provincial Accountant-General receives intimation from the Central Accounts
Section of the Bank in Form 13 that adjustment against the balances of the Central
Government and of his province has been made in its books-as advised by them, the net
debit or credit adjusted by the Bank against the balance of his province should be
credited or debited in the Provincial section of his accounts to- the head "State Bank
Deposits—Central Accounts Office, Stats Bank" by per contra adjustment against the
head " Adjusting Accounts between Central and Provincial Governments". At the same
 time the Provincial Accountant General should clear the outstandings under the head
"Adjusting Account between Central and Provincial Governments" in the Central section
of his accounts by debit or credit to the Exchange Accounts with the Accountant General,
Pakistan Revenues.
In respect of adjustments against Provincial balances initiated by them, the Accountant
General, Pakistan Revenues, and the Audit Officer, Industries, Supplies and Food should on
receipt of the clearance memorandum from the Bank (Form 13), clear the outstandings under
the head " Adjusting account between Central and Provincial Governments ", the per contra
debit or credit being made by the Accountant General, Pakistan Revenues, under the head
''State Bank Deposits-Central Accounts Office, State Bank " and by the Audit Officer, Industries,
Supplies and Food, under the head " Account between Pakistan Revenues and the Audit
Officer, Industries, Supplies .and Food".
All adjustments made against the balance of the Central Government at the
instance of other Account Officers are intimated by the Central Accounts Section
of the Bank to the Accountant General Pakistan Revenues, who on receipt of such
intimation should debit or credit the head "State Bank Deposits—Central Accounts Office, State
Bank" by per contra credit or debit to Exchange Account with the Account Officer concerned. .
1. In order to avoid exaggeration in accounts the outstandings under the head
"Adjusting Account between Central and Provincial Governments" should be cleared by
making deduct entries under the head on the debit and credit sides. When, however, the
outstandings under the-head are cleared in the following years accounts, the clearance
should be effected by plus entries on the credit and debit sides as the case may be
instead of by deduct entries.
2. The procedure prescribed in the above rule should be followed in clearing the
outstandings under other adjusting heads, namely, "Inter Provincial Suspense Account,
Central Accounts Office State Bank Suspense", and Pakistan Western Railway
Suspense/Pakistan Eastern Railway Suspense".
91) Deleted.
ADJUSTMENT OF PENSIONARY CHARGES RECOVERABLE FROM PROVINCIAL
GOVERNMENTS BUT CHARGED IN THE FIRST INSTANCE ON CENTRAL (FEDERAL)
REVENUES UNDER CERTAIN SECTIONS OF THE ACT.
92) In cases where pensions (including commuted value of pensions) in respect of persons
who have served under Provincial Governments are, under certain Sections of the Act,
charged on Central (Federal) Revenues but are subsequently recovered from the
Provincial Government concerned, the charges for such pensions, if paid at a Provincial
treasury, should not be passed through the head "Adjusting Account between Central and
Provincial Governments but should be classified as Provincial transactions under the
head "55-Superannuation Allowances and Pensions " or under the head "Inter-Provincial
Suspense Accounts", as the case may be. The Provincial Accountant General in whose
books the payments are finally adjusted should also bring them into account in the
Central section of his accounts under the head "55-Superannuation Allowances and
Pensions,, the debit under this head being set off by a deduct entry under the same head.
Note.—With the omission of Section 247(5) of the Government, of India Act,
1935, from the adaptation in the Pakistan (Provisional Constitution) Order,
194 the pensions of Secretary of State's Officers no longer continue to be
"charged" to the revenues of the Federation, particularly as Section 10 of the
Indian Independence Act, 1947, does not give any protection in respect of
 the votability of these payments. Consequently under Section 156 of the
Govt. of India Act, 1935 (as adapted), the pensions in question need not be
initial y charged to the Revenues of the Federation but maybe debited
initially to the Provincial Revenues and the procedure prescribed in Art. 29
should be viewed as modified to the extent that the payments of pensions to
the-Secretary of State's Officers borne on Provincial Cadre should be
debited initially to the Revenues of Province concerned and recoveries if any
in the case of the divisible pensions from the Central Government or other
Provincial Governments should be made in the usual manner.
ADJUSTMENT OF THE SHARE OF JUTE EXPORT DUTY PAYABLE TO PROVINCIAL
GOVERNMENTS
93) The share of the net proceeds of export duty on jute or jute products payable by the
Central Government to the Provinces under Section 140 (2) of the Act should be adjusted
in the accounts in accordance with the procedure described, below:—
The Ministry of Finance communicates direct to the Central Accounts Section of the Bank
the amounts to be credited to the province of East Pakistan on. this account, sending at the
same time necessary intimation to the Accountants-General, East Pakistan and Pakistan
Revenues. In the Central section of hi& accounts the Accountant General, East Pakistan, should
adjust the total of these amounts as a deduction under the receipt head "I.—Customs" by credit
to ""Account between Pakistan Revenues and East Pakistan " while in the Provincial section he
should take under the same major head for the amount representing the East Pakistan
Government's share of the duty by per contra debit to the head "Central Accounts Office—State
Bank Suspense". The debits under the Suspense head "Central Accounts Office—State Bank
Suspense" should be cleared by the Provincial Accountant General on receipt of intimation of
adjustment from the Bank by debit to the head "State Bank Deposits—Central Accounts Office,
State Bank". The Accountant General, Pakistan Revenues, should, on receipt of the Bank's
intimation, afford the necessary credit in his books to the head "'State Bank Deposits—Central
Accounts Office, State Bank" by debit to "Account between Pakistan Revenues and East
Pakistan".
Note 1.—The procedure laid down in this Article may be followed mutatis
mutandis in the care of other classes of transactions involving adjustments
of considerable financial or sequence.
Note 2.—As for the adjustment 9f the shares of the Sales Tax assigned to
provinces, the Central Government communicates direct to the Central
Accounts Section of the Bank the amounts to be credited to the several
provinces on this account, sending at the same time the necessary
intimation to the Accountants General concerned. The following adjustments
should accordingly be made in this connection:—

a) On receipt of Govt. orders:—

1. Central Books of Accountant Provincial books of the Provincial

General, Pakistan Revenues. Accountant General.

Dr. (Minus credit)—IV-A.—Sales Tax Dr.—State Bank Suspense.

Cr.—State Bank Suspense Cr. IV-A. Sales Tax.
 b) On receipt of intimation of
adjustment from the Bank:—

1. Dr. State Bank Suspense Dr. State Bank Deposits

Cr. State Bank Deposits. Cr. State Bank Suspense.

ADJUSTMENT OF GRANTS FROM THE CENTRAL TO PROVINCIAL GOVERNMENTS

94) The procedure for the adjustment of grants payable by the Central Government to
Provincial Governments under Section 142 of the Act should be as follows:—
The Accountant General of the Province which receives the grant should debit the
amount in the Central section of his accounts to the expenditure head concerned by credit to the
Exchange Accounts with the Accountant General, Pakistan Revenues, and require the Bank to
effect the necessary transfer between the balances of the Central Government and the
Province. He should at the same time make an adjustment in the Provincial section of his
accounts crediting the grant to the appropriate head concerned by debit to "Central Accounts
Office—State Bank suspense". The latter head should be cleared on receipt of intimation of
adjustment from the Bank by debit to "State Bank Deposits—Central Accounts Office State
Bank".
ADJUSTMENT OF CERTAIN FEES, ETC., COLLECTED BY PROVINCIAL GOVERNMENTS
ON BEHALF OF THE CENTRAL GOVERNMENT AND PAID BY THE LATTER TO THE
FORMER.
95) The proceeds of certain fees, etc., collected by Provincial Governments as agents of the
Central Government (e.g., fees under the Petroleum Act, 1934, and the rules there under)
which are paid to those Governments in toto as charges for performing the agency
functions should be adjusted in the books of the Provincial Accountants General in the
manner indicated below :—
The fees, as they are collected, should be credited in the first instance to the Provincial
revenues and the amount of any refunds should also be debited to the same revenues. At the
prescribed periodical intervals, the net total amount of the fees received during the prescribed
period should be credited to the Central Government under the head "XXXVI—Miscellaneous
Deptt." by deduction from the Provincial receipt head initially credited. At the same time, an
equivalent amount should be credited to the Province under the head "L—Miscellaneous Adjust-
ments between Central and Provincial Governments", a debit being made under the
corresponding expenditure head in the Central section of the accounts.
ADJUSTMENT OF REPAYMENT OF RODEBT BY PROVINCIAL GOVERNMENTS TO THE
CENTRAL GOVERNMENT
96) Transactions on account of repayment of debt by a Provincial Government to the Central
Government should not be passed through the head Adjusting Account between Central
and Provincial Governments" but should be adjusted in the Provincial and Central
accounts in the manner prescribed in Article 154. Payments of interest on such debt
should also be adjusted in accordance with the same procedure.
ADJUSTMENT OF NET DISBURSEMENTS IN THE UNITED KINGDOM ON BEHALF OF
PROVINCIAL GOVERNMENTS
97) Adjustments in Pakistan books in respect of net disbursements in the-United Kingdom on
behalf of Provincial Governments should not be passed through the head "Adjusting
Account between Central and Provincial Governments" but should be made in the
manner prescribed in Article 206.
TRANSACTIONS UNDER DIE HEAD “INTER-PROVINCIAL SUSPENSE ACCOUNTS".
98) Transactions arising in the accounts of one Province which are adjustable against the
balance of another should be initially accounted for under the suspense^ head "Inter-
Provincial Suspense Accounts". The accounts through which these-transactions are
reported by one Provincial Accountant General to 'another shall be known as Settlement
Accounts, A Settlement Account despatched by an Accountant General will be his
Outward Settlement Account and the account received by him will be his Inward
Settlement Account.
Transactions originating in the accounts of the Accountant General, Pakistan-Revenues,
and the Audit Officer, Industries, Supplies and Food which are adjustable against the balances
of a Province should be brought to account in their books, under the head "Adjusting Account
between Central and Provincial Governments". Accounts of these transactions which are sent by
these officers to Provincial Accountants General fall under the category of Settlement Accounts
and should be treated in the same way as the latter accounts.
SUB-HEADS UNDER THE HEAD “INTER-PROVINCIAL SUSPENSE ACCOUNTS”
99) Under the head "Inter-Provincial Suspense Accounts" a separate subhead should be
opened for account with each Provincial Government, e.g., Government of West
Pakistan". "Government of East Pakistan", etc. Separate detailed heads may be opened
under each of these sub-heads indicating the nature of the connected transactions, e.g.,
cheques, remittances, miscellaneous receipts, miscellaneous payments, etc.
Note.—In the books of the Accountant General, Pakistan Revenues, and the
Audit Officer,, Industries, Supplies and Food, similar sub-heads and detailed
heads may be opened under the: head "Adjusting Account between Central
and Provincial Governments".
CLEARANCE OF INTER-PROVINCIAL TRANSACTIONS THROUGH THE BANK
100) All Inter-Provincial transactions brought to account in a month in the various accounts and
abstracts in an Account office should be brought together for the whole account circle in
Part III of the Register of Adjustments with the State Bank (Form 11) and the net credits
and debits worked out in this Part under the head " Inter-Provincial Suspense Accounts "
should be transferred to " the relevant columns of Part 11 of the Register after agreement
with the Detail Book. An advice of adjustment should then be prepared in Form 12 on the
basis of figures entered in this Part and sent to the Central Accounts Section of the Bank
for the necessary transfers between the balances of the originating Province and each of
the other Provinces concerned. Simultaneously, copies of the advice supported by
schedules, vouchers and other papers should be forwarded to the Account Officer
concerned for them to incorporate the transactions in their books.
On receipt of intimation of adjustment from the Bank in Form 13 the Account Officer who
initiated the adjustment, should clear the outstandings in his accounts under the head "Inter-
Provincial Suspense Accounts" by making deduct entries by per contra credit or debit to the
head " State Bank Deposits—Central Accounts Office, State-Bank". When a copy of the same
intimation is received by the other Account Officer concerned, he should make an adjustment in
the Provincial section of his accounts under the head " Central Accounts Office— State Bank
Suspense " by per contra debit or credit to the head " State Bank Deposits—Central Accounts
Office, State Bank ". Suitable sub-heads may be opened under the head "Central Accounts
Office—State Bank Suspense " to correspond with the different Account Officers operating on
the Central Accounts Section of the Bank. See also Rule below Article 90 and the last sentence
of Article 108.
Note 1.—The provisions of Rule 1 under Article 89 apply also to the entries
made in Part III of the Register under the head "inter-Provincial Suspense
Accounts".
Note 2.—As transactions between a Provincial Government and the
Government of Burma (including the Burma Railway Board) are adjusted
with the Bank in the same manner as inter-Provincial transactions, they
should also be included in Parts II and III of the Register.
BROADSHEET OF STATE BANK DEPOSITS—CENTRAL ACCOUNTS OFFICE—STATE
BANK SUSPENSE.
101) This broadsheet, which is maintained in Part IV of the Register of Adjustments with the
State Bank (Form 11) shows on one side the net debits or credits adjustable against
the balance of a Province during a month in respect of which advices have been sent to
the Bank by the Accountant General of that Province, as well as by other Account
Officers and on the other side the particulars of adjustments effected with reference to
such advices by the Central Accounts Section of the Bank against the balance of that
Province in the same month. The total of the net credits or debits for the ninth worked
out in column 5 (r) of this Part should be agreed with the net figure accounted for under
the head " State Bank Deposits (Provincial)—Central Accounts Office—State Bank " in
the Consolidated Abstract and if there is any difference it should be investigated and
reconciled. The net difference between columns 5 (b) and 3 (b) should be agreed monthly
with the net difference between credits and debits under the head " Central Accounts
Office—State Bank Suspense " in the Detail Book. The progressive difference under this
head should be explained at the foot of the broadsheet as prescribed therein.
FORM OF SETTLEMENT ACCOUNTS
102) The Outward Settlement Account mentioned in Article 98 shall be prepared in Form 11A
and shall consist of a copy of the monthly advice of adjustments sent to the Bank (Form
12) supported by schedules of credits and debits and connected vouchers or other
documents working up to the net credit or debit advised to the Bank—vide Article 100.
The schedules accompanying the Account may be prepared in Form 17 with suitable
modifications.
103) All transactions should be detailed in the schedules accompanying the Settlement
Account but in the case of cheques and remittances of Public Works Officers it should be
sufficient to state the amount paid or received at each treasury on account of each Public
Works Division. The schedules should be supported by treasury consolidated receipts
and paid cheques. Public Works outward items which represent charges for work done
should be supported by certificates in a form prescribed by the Comptroller and Auditor
General.
104) The Civil Accountant General despatching a Settlement Account should not only state the
items correctly but should be prepared to give any information regarding them required by
the other party. If the Civil Accountant General receiving the account finds any item which
he cannot accept he should re-credit or re-debit it to the originating Account Officer after
obtaining his consent.
105) The provisions of Articles 69 (i) and 70 should apply mutatis mutandis to transactions
passed through the Settlement Accounts. It shall be the responsibility of the Civil
Accountant General despatching the Settlement Accounts to see that the payments
included in them are such as have been authorised by him or are covered by other
general or special authority.
106) Unless it is otherwise arranged by mutual agreement between the Governments
concerned, the Civil Accountant General of the Government which renders services or
supplies stores to another Government should take credit for the supply in his accounts
and initiate necessary adjustments against the balance of the other Government. See
also rule 2 under Article 85.
107) In some cases, the Civil Accountant General receiving the Inward "Settlement Account
obtains information of the transactions included in it through another part of his accounts
also. Examples of these cases and the manner in which such transactions should be
adjusted in the accounts of the adjusting Civil Accountant General in anticipation of the
receipt of the Settlement Account are given below:—
i. Cash remitted into, or cheques drawn on treasuries in a Province by Public Works and
Forest Officers belonging to another Province should be brought to account in the
accounts of those officers under the head “Public Works Forest Remittances ". The debits
and credits under this head should be cleared by the Civil Accountant General to whom
the Public Works and Forest Officers render accounts, when the corresponding credits
and debits are received through the Settlement Account.
ii. When recoveries on account of rents are made in one province on behalf of the Public
Works Department of another province, the Divisional Officer of the latter province may
take credit for the amount under the revenue head concerned by debit to " Public Works
Remittances " in anticipation of credit appearing in the Inward Settlement Account,
provided that certificates of realisation or rent are obtained from the officers who
recovered them. Care should, however, be taken to avoid double adjustment in such
cases on receipt of the corresponding credit through the Inward Settlement Accounts.
iii. When a Provincial Civil Accountant General receives intimation that an advance has been
paid in another province to a Government servant under his audit he should adjust it
against the relevant head by credit to the head "Suspense Account", the latter head being
cleared on receipt of the debit through the Settlement Account.
DISPOSAL OF SETTLEMENT ACCOUNTS
108) Immediately on receipt of an Inward Settlement Account, the net credit or debit shown in
it should be agreed with the net difference of the debit and credit items shown in the
accompanying schedules. If any vouchers are wanting or full particulars have not been
furnished in respect of any item, or if an item is not prima facie adjustable against the
province, the necessary particulars in respect of such items should be entered in an
Objection Book (Form 23) and the objection communicated to the other Civil Accountant
General through an Objection Statement, vide Article 110. The several individual items of
credits-and debits included in the schedules, etc., should then be posted in consecutive
series in two Adjustment Registers (Form 14), one for credits and the other for debits, the
items of Public Works and Forest receipts and payments which are adjustable in the
Divisional Accounts being shown in lump as single entries. The procedure for the
communication of these items to the Audit Section concerned for note of classification
and for adjustment in the Departmental or other Abstract should be the same as that
prescribed for Inward Exchange Account items in Chapter 10. On receipt of the
 necessary particulars from the Audit Sections; concerned, the classification should be
noted against each item in the Adjustment Register. Items held, under objection as not
adjustable by the Province should be classified under the head "Suspense Account—
Unclassified Suspense" pending clearance by adjustment against the balance of the
Government concerned while items, which are susceptible of final adjustment but cannot
be treated as finally disposed of for want of vouchers or full particulars, should be
adjuster under the relevant Departmental Adjusting Account or other head concerned,
the clearance of both classes of items being watched through the Objection Book
and the Objection Statement. After verification that each item in the Adjustment Registers
has been classified the total of the column "Adjusted"" should be struck, and the
difference between the totals of the debit and credit Adjustment Registers should be
worked out and agreed with the net credit or debit advised in the Inward Set dement
Account. This difference should be adjusted as-a deduct entry under the head 'Central
Account Office State Bank Suspense' in the relevant adjustment Register if the
adjustment is effected in the same year's accounts, so that the Credit and debit Registers
may be squared and the debit and credit previously made under this head (vide Article
100) may be cleared. See also Rule I below Article 90.)
Note 1.—Items passed through the Inward Settlement Account which are
adjustable in the Public Works and Forest Divisional accounts should be
dealt with in the manner prescribed for similar items passed through the
Inward Exchange Account, vide Note 2 to Article 138. See also-clauses (i)
and (11) of Article 107.
Note 2.—Items passed through the Settlement Account instead of through
the Exchange: account should be adjusted against the proper head without
reference to the originating. Accountant General, the necessary adjustment
between Central and Provincial balances being effected by the receiving
Accountant General in the usual manner. See also Article 77.
109) When the grand total of the Adjustment Register has been made the amounts entered in
the column "adjusted" should be posted into the Settlement Account Abstract (Form 21)
by each adjuster. Care must be taken that the Abstract is posted only from the
Adjustment Registers, and not from the schedules accompanying the inward account or
from any other document. When all the Settlement Account adjustments of the month
have been posted in it, the Abstract should be totalled and duly examined and submitted
to the gazetted officer for approval.
OBJECTIONS
110) Every item which is not finally disposed of should be entered in an Objection Statement
and in the Objection Book, Forms 22 and 23, with suitable modifications being adopted
for this purpose. The procedure for the raising and pursuance of objections should be
similar to that prescribed for Exchange Account objections, vide Article 142.
STATE BANK OF PAKISTAN REMITTANCES
110A). Transactions connected with the issue and payment of telegraphic transfers, drafts, etc.,
on State Bank Account are accounted for under the Major head " State Bank of Pakistan
Remittances ", in Section "S.—Remittances—Remittances within Pakistan". These
transactions are cleared with the State Bank by corresponding adjustment against the
balance of the Government concerned. The clearance of the transactions should be
effected and watched in accordance with the procedure laid down below.
110 B). The receipts and payments on behalf of the State Bank are required to be cleared with
 the Bank daily and in the accounts of the month in which the transactions originate. For
this purpose the schedules of receipts and payments on account of telegraphic transfers,
drafts, etc., received by the Accountant General from treasuries and sub-treasuries during
a particular day should, as far as possible, be forwarded to the Bank that same day.
These schedules, as they are received from treasuries and sub-treasuries, should be
listed in a special form of advice- prescribed by the Bank. This list should be prepared in
duplicate by carbon process. One copy of each list should be for* warded to the Central
Accounts Section of the State Bank at Karachi, accompanied by the schedules, vouchers and
other connected documents and the other copy of each list retained in the Accountant General's
office as a record. All advices relating to transactions of a particular month of account should be
communicated to the Bank not later than the 7th of the succeeding month, in order that the Bank
may carry out the adjustments in its accounts for the month in which the transactions originated
in the treasuries. Advices in respect of transactions occurring towards the end of a month should
therefore be communicated to the Bank in. advance by telegram, if necessary.
Note.—Advices of Rs. One crore and above may be shown to Deputy
Accountant General, before issue over the signature of Branch Officer.
110 C. The total debits and credits as worked out in the lists mentioned above-should be
posted in Part III-A of the Register of Adjustments with the State Bank (Form 11).
111) On receipt of intimation of adjustment from the State Bank, the amount adjusted by the
Bank should be credited or debited to the head "State Bank Deposits" by per central
minus credit or minus debit to the head State Bank of Pakistan Remittances. When,
however, the outstanding under the head, "State Bank of Pakistan Remittances" are
cleared in the following years account, the clearance should be effected by plus entries
on the debit and credit sides as the case may be instead by deduct entries. At the same
time the requisite entries should be made in the appropriate columns of Part III-A of the
Register mentioned above. At the close of the accounts of the month, the total net debits
and credits worked out in this part of the Register should be agreed with the
corresponding figures under the head “State Bank of Pakistan Remittances “in the Detail
Book. The total debits and credits should then be posted in lump in the appropriate
columns at the end of Part IV of the Register, in order that the monthly total net debits or
credits in columns 5 (C) of the Register may agree with the next adjustment under the
head "State Bank Deposits—Central Accounts Office, State Bank ".
Note.—In respect of transactions taking place in a Central treasury under the
audit control of a Provincial Accountant General, the Accountant General
concerned should prepare three copies of the advice to the Bank. One copy
of the advice, accompanied by treasury schedules, etc., should be forwarded
to the Central Accounts Sections of the State Bank for adjustment against
the balance of the Central Government. The second, copy of the advice
should be forwarded simultaneously to the Accountant General, Pakistan
Revenues, to enable him to watch the necessary adjustment by the Bank. On
receipt of intimations of adjustment from the Bank, the Accountant General,
Pakistan Revenues, should debit or credit the head "State Bank Deposits"
by per contra credits or debits to his Exchange Account with the Account
officer concerned. The debits afforded through the Public Works Officers
shall also be brought to account by the Director of Audit and Accounts
Works. A Broad Sheet in the form ATM-116 will be maintained in that Office.
No further action is, however, necessary for the adjustment of the debits in
other Area Audit and Account offices.
 WEST PAKISTAN INTERNAL ADJUSTING ACCOUNT
110 D. Consequent on the integration of the various provinces and States in West Pakistan with
effect from 14th October, 1955, Provincial transactions, originating in -the books of one
Area Audit and Account office in West Pakistan, which are adjustable on the Books of
another Area's Audit and Account office, should be transferred without any monetary
settlement by the former to the latter through the minor head " West Pakistan Internal
Adjusting account ", in section, " P—Deposits and Advances Part IV Suspense." It
should be operated upon in the same way as the suspense head, “Departmental
Adjusting Account". Its clearance should be watched by the respective Area Audit and
Account officers and the amounts outstanding under this head should be adjusted under
the final heads by per contra minus debit/credit to this head; It is the duty of each Area
Audit and Account officer of West Pakistan to ensure that all the vouchers schedules in
respect of the amounts, booked under this suspense head in the monthly accounts, are
sent to the other Area's Audit and Account officer of West Pakistan to enable him to
adjust them in his accounts. The Accountant General, West Pakistan, Lahore should
maintain a Broad Sheet in form A.O.-11-D to watch the clearance of the Balances against
each Area Audit and Account office. For this purpose the various Area Audit and
Account officers in West Pakistan have to furnish to him along with the monthly Civil
Account, a summary in form A.O.-l 1-B showing the Circle wise break up of the debits and
credits appearing in the said account under aforementioned head. Separate summaries
should be prepared for debits and credits.
2. After the despatch of the monthly Civil account on the 24th of the month following
that to which it relates, a broad sheet in form A.T.M.-130 should be prepared separately
for debits and credits in respect of every other circle of account, the figures in Column 2
of the broad sheet being taken from the inward account of the suspense head, received
from the respective Circle and those in Column 3 from the Detail Book and Classified
Abstract. The outstanding items should be fully explained. An abstract in the form A. O.-ll-
C should be furnished to the Accountant General, West Pakistan on the 20th of the
second following month. To facilitate the preparation of the above returns a detailed head
relating to each circle of account should be opened in the Detail Book and the classified
Abstracts.
3. “A collective record of the Adjustment made and the objections raised should be
maintained in forms A. O.-14 and 23 respectively and objections communicated through
form A. O.-22. An abstract in form A. O.-l 1-B (both for debits and credit relating to each
circle of account supported in case of original items shown in Column 2 of form A. O.-l 1-
B by necessary Schedules in form A. O.-17 and the requisite vouchers and particulars
constitutes the outward account of the suspense head to be issued on the 3rd of the
Second following month as in the case of Settlement Accounts.
4. In the event of a dispute concerning the adjustment of an item booked under the
suspense head, the matter should be referred to the Accountant General West Pakistan
for issue of a directive on the analogy of the provision made in article 136.
WORKS AUDIT SUSPENSE
110 E. The Provincial transactions originating in the books of the Director of Audit and Accounts,
Works, Lahore, which are finally adjustable in the books of Accountant General, West
Pakistan, Comptrollers Northern Area and Southern Area and vice versa will be
transferred without any monetary settlement through the new minor head " Works Audit
Suspense " to be opened under the Major Head " Suspense Accounts " in the section P—
Deposits and Advances Part IV Suspense. It will be operated upon exactly on the same
 lines as the suspense head “West Pakistan (Internal) Adjusting Accounts ". Its clearance
will be watched by the respective Account Officers and the amounts appearing under this
head will be adjusted under the final heads by per contra minus debit/credit to this head.
The Accountant General, West Pakistan, Lahore, will maintain a broad sheet in the form
“A.O.-l 1-G “to watch the clearance of the balances against each Account Officer.
2. For purposes of efficient control the head " Works Audit Suspense " will be sub-
divided into following four detailed heads :—
I. Remittances into Treasuries.
II. Public Works Cheques.
III. Items adjustable by Civil.
IV. Items adjustable by Public Works Department.
The above head will be operated upon both in the books of the Director of Audit and
Accounts, Works as well as in the books of Comptrollers, Northern Area/ Southern Area and
Accountant General, West Pakistan. In the books of the Comptrollers and Accountant General,
West Pakistan, the original transactions will appear under the head I, II and IV whereas under
the head III responding debits/credits will appear in adjustment of the original credits/debits
raised by the Director of Audit and Account Works. Conversely in the books of the Director of
Audit and Accounts, Works original transactions will appear only under head III and responding
debits and credits under head I, II and IV in adjustment of the credits and debits raised by the
various Comptrollers and Accountant General West Pakistan.
3. In case of items under head, I, II and IV the Comptrollers and Accountant General
West Pakistan will submit the outward account in form A O -17 duly supported by
vouchers, treasury schedule, etc., to the Director of Audit and Ac-. counts, Works,
whereas the Director of Audit and Accounts, Works will forward the outward account in
the same form with supporting vouchers and receipt schedules to Comptrollers and
Accountant General, West Pakistan for head III only This outward account will be
despatched to each Accounts Officer on the 3rd of the second following month This
account will be prepared from the extract 01 Form A.O. 11-E as discussed hereafter.
The" Suspense head will be operated upon directly in the books of the Accountant
General, West Pakistan and Comptrollers whereas in the Divisional Accounts, these items will
continue to be classified as here-to-fore under the head:—
S. Remittances.
Cash Remittances, etc.
P.W. Remittances.
which will ultimately be relieved by the Director of Audit and Accounts Work in the manner
detailed below: — '
(I) REMITTANCES INTO TREASURIES:
Receipts of P. W. Divisions collected by its own officers are treasury in lump sum under
the head “P. W Remittance to Treasury. In the P. W. Divisional Accounts these amounts are
credited to final receipt head by per contra debit to the aforementioned hid will with effect from
1st August, 1956, be credited by the Treasury officers under the Suspense head » Works Audit
Suspense Remittances of debit in the Divisional Accounts is to be paired with the credit in the
accounts. This responsibility of pairing will rest on the Director of Audit Accounts, Works. The
Comptrollers and Accountant General West Pakistan receiving the; treasury accounts will pass
on the credits to the Director of Audit Suspense Accounts, Works who on receipt of intimation
will clear the suspense head" Works Audit Suspense—I—Remittance into Treasury " by deduct
entries and credit the same under the head Suspense Remittance, Cash Remittances, etc PW
Remittances" A broadsheet in the form A. T. M.-117 will be maintained in respect of this head in
the office of the Director of Audit and Accounts, Works West Pakistan
(II) PUBLIC WORKS CHEQUES:
The cheques drawn by the P. W. D. on Civil Treasuries are accounted for final debits to
the relevant P. W. D. heads by credits to Suspense Remittance P W Remittance-II-Cheques in
the Divisional Accounts. Effect from 1st August, 1956, such debits will be booked by the
Treasury Officer under "Works Audit Suspense-Il-P. W. Cheques in the manner indicated under
“I----Remittances into treasuries "above. The debit in the Treasury Accounts will be paired by
the Director of Audit and Accounts Works with the credit m the Divisional Accounts. A
broadsheet for the head will' in form A.T.M.-l 16 in the office of the Director of Audit and
Accounts west Pakistan Lahore
(III) ITEMS ADJUSTABLE BY CIVIL:
This head accommodated transactions originating in P. W. Accounts and adjustable in
the Accounts of the Forest Officers. The transactions appearing in the P. W. Accounts which
were adjustable in the accounts of the Civil Departments other than Forest were shown in the P.
W. Divisional Accounts under the head "P—Deposits and Advances—Part IV Suspense—
Departmental Adjusting Account." With effect from 1st August, 1956, this distinction shall be
removed. All the transactions which are finally adjustable in the Civil Accounts including forest
on account of supplies made or services rendered by P. W. Department will be classified in the
Divisional Accounts under the head " S—Remittances—P. W. Remittances ". At the end of each
month, the amount appearing in the books of the Director of Audit and Accounts, Works under
the Remittance head will be transferred to the head “Works Audit Suspense 111 Item adjustable
by Civil ". This adjustment will be prepared by the Director of Audit and Accounts, Works before
the final closing of the account for the month.
(IV) ITEMS ADJUSTABLE BY P. W. D.
Transactions originating in the books of Comptrollers and Accountant General, West
Pakistan, which are adjustable in the books of the Director of Audit and Accounts, Works will be
brought to account in the books of the former under the Suspense head. The Director of Audit
and Accounts, Works on receipt of the account will clear the suspense head " Works Audit
Suspense IV—Items adjustable by P. W. D. " by per contra debit or credit under the head " S—
Remittance P. W. Remittance—III, Other Remittance—Items adjustable by P. W. D." At the
same time a memo, of adjustment will be issued by him to the Divisional Offices concerned for
adjustment of these items in the Divisional accounts. A suitable broad sheet will also be
maintained by the Director of Audit and Accounts, Works to keep a watch over the clearance of
each item and also to analyse total uncleared balances under the Remittance head month by
month.
“PROCEDURE FOR THE ADJUSTMENT OF WORKS AUDIT SUSPENSE”
110F-I. To enable the Accountant General, West Pakistan, Lahore to watch the clearance of the
balances outstanding under the suspense head " Works Audit Suspense " in terms of
para I above, the various Comptrollers/Director of Audit and Accounts, Works shall
furnish to him along with the monthly Civil Account a summary in the form ' A.O.-11-E'
showing the Circle wise break up of the debits and credits appearing in the said account
under the aforementioned head. Separate summaries may be prepared for debits and
credits.
II. After the despatch of monthly Civil Account, the broadsheet in form ATM-130 shall be
prepared separately for debits and credits in respect of every other Circle of account. The
figures in Col. 2 of the broadsheet being taken from the inward account of the Suspense
head received from respective circles and those in Col. 3 from the Detail Book and the
Classified Abstracts. The outstanding items shall be fully explained. The Abstract in the
form ' A.O.-11-F' shall be furnished to the Accountant General, West Pakistan on the 20th
of the second following month. To facilitate the preparation of the above returns a detailed
head relating to each circle of account shall be opened in the Detail Book and the
classified Abstracts.
III. A collective record of the objections raised shall be maintained in form 'A.O.-14 and 23'
respectively and objections communicated through form ' A.O.-22'. The extract from form '
A.O.-11-E' both debits and credits relating to each circle of account supported in the case
of original items shown in Col. 2 of form ' A.O.-11-E' by necessary schedule in form A.O.-
17 and the requisite vouchers and particulars, shall constitute the outward accounts of the
Suspense head to be issued on the 3rd of the second following month as in the case of
settlement accounts.
IV. In the event of a dispute concerning the adjustment of an item booked under the
suspense head, the matter may be referred to the Accountant General, West Pakistan for
guidance.
V. In case of cash transactions originating in treasuries relating to P. W. D. which are
adjustable in the books of the Director of Audit and Accounts, Works the requisite Receipt
and Payment Schedule along with the supporting documents and paid cheques will be
passed on direct by the Treasury Officer to the Director of Audit and Accounts, Works.
VI. The main Broadsheet in order to watch the clearance of the items outstanding under the
head " Works Audit Suspense " for the entire transactions relating to West Pakistan shall
however be maintained by the Director, Audit and Accounts, Works in the form A. O.-ll-G
of this code.
 CHAPTER 9.—ACCOUNTS WITH FOREIGN GOVERNMENTS AND PAKISTAN STATES.

General Procedure 111 Account with the Central 130-A

Government of and Provincial
Governments in India

Accounts with British Colonies, 118 List showing the names of Foreign Annex.
Protectorates, and mandated Governments (other than the
territories. etc. Government of India and Burma)
and Pakistan States, etc., and of the
Accounts with Aden 120 Account and Departmental Officers,
through whom the transactions
Accounts with the Government of 122 relating to these Governments and
Burma and the Burma Railway Board States should be settled

GENERAL PROCEDURE
111) An authorised list showing the names of Foreign Governments (excepting Burma and
India), Pakistan States, etc., and of the Account and Departmental Officers through whom
transactions between those Governments and States, etc., and the Governments in
Pakistan should be settled is given in the Annexure to this Chapter. The accounts with
these Governments, States, etc., are of the nature of advance accounts and are settled
by actual recovery of the net debit or payment of the net credit.
The special procedure relating to the adjustment of transaction between Pakistan and
Burma is described in Articles 122 to 130 of this Chapter.
The special procedure relating to adjustment of transactions between Pakistan and India
is described in Art. 130-A of this Chapter.
112) All transactions adjustable with Pakistan States and Foreign Governments including
transactions of Provincial Governments with those Governments and States shall in the
first instance be carried against the balances of the Central Government, that is to say,
the amounts paid or received on behalf of each Foreign Government or Pakistan State
shall be debited or credited in the first instance to the Central Government under the
relevant minor head subordinate to the head " Accounts with Foreign Governments and
Pakistan States pending recovery from or payment to the Foreign Government or
Pakistan State concerned. Similarly, debits raised against or credits afforded to the
Governments in Pakistan by Foreign Governments shall be adjusted in the first instance
as debits or credits in the accounts of the Central Government pending final adjustment
against the balances of the Provincial Governments of such of the transactions as
concern them. Save as provided otherwise in respect of any particular class of
transactions, the payments to or by Foreign Governments and Pakistan States in respect
of each month's transactions is made by means of cheques, bank draft, bills of exchange
or in cash as may be settled by mutual agreement between the parties concerned.
113) If an Account Officer has to adjust a transaction with a Foreign Government or a Pakistan
State with which he is not in account, he should pass on the transaction through the
Exchange Account to the Account Officer with whom the Government or the State
concerned is in account. But see Article 119.
Note.—The provision in this Article shall not preclude direct cash payments
 being made under any rule or order of Government by disbursing officers of
Government to Pakistan States for services tendered or supplies made by
the latter.
114) When services are rendered or stores are supplied to a Pakistan State by the Defence,
Posts, Telegraphs and Telephones and other Departments, the Department rendering the
service or supplying the stores should be responsible for recovering the amount due, and
when this amount is paid by the Pakistan State into a Government treasury, the credit
should be passed on to the Account Officer concerned through the Exchange Account.
The payments due to Pakistan States by the Defence Department are made direct by the
Defence Account Officer concerned by means of cheques.
115) The Accountant General should after closing the accounts of a month forward to each
Foreign Government or Pakistan State with which he is in account, an abstract of the
account with each such Government or State working up to the amounts credited or
debited by him under the relevant minor head subordinate to the head " Accounts with
Foreign Governments and Pakistan States ". This account should be prepared in such
form and in such detail as may be settled mutually. The Accountant General shall be
responsible for obtaining a formal acceptance of the account from the Government or
State concerned and for ensuring the prompt settlement of the account.
116) Where deductions made from a voucher pertaining to a Foreign Government or Pakistan
State are creditable to the Central or a Provincial Government, the debit to the
Government or State concerned should always be for the gross amount.
117) Every case of delay, beyond a period of six months, in the settlement of monthly accounts
by a Pakistan State, should be reported to the Ministry of States and Frontier Regions for
such action as it may consider proper and a copy of each report should be sent to the
Comptroller and Auditor General for information.
ACCOUNTS WITH BRITISH COLONIES, PROTECTORATES AND MANDATED
TERRITORIES, ETC.
118) The Accountant General, Pakistan Revenues, shall exchange regular two-sided accounts
with the following Colonies, Protectorates and Mandated territories :—
Ceylon.
The Straits Settlements.
Hong Kong.
Federation of Malaya.
Southern Rhodesia.
Mauritius.
There shall also be separate accounts between the Accountant General, Pakistan
Revenues, and the Governments of Perlis and Sarawak for the adjustment of payments of the
pensions of certain pensioners of those Governments residing in Pakistan. These accounts are
one-sided as no payments are at present made by the Perlis and Sarawak Governments on
behalf of the Government of Pakistan.
1. Charges of the Straits Settlements recoverable from the United Kingdom,
London, should be included in the Account Current between England and
Pakistan.
2. In respects of transactions relating to Hong Kong and the Straits
 Settlements, two separate accounts current should be prepared and sent by the
Accountant General, Pakistan Revenues, one for items relating to the civil
authorities which should be sent to the Colonial Secretary of Treasure and the
other for items relating to the naval or military authorities which should be
forwarded to the Command Paymasters in those territories.
3. Contributions for pensions and the capitalised value of wound, etc.,
pensions of Government servants lent for service under the Colonies,
Protectorates, and Mandated territories mentioned in this Article should also be
included in the Accounts Current rendered by the Accountant General, Pakistan
Revenues, to those Governments.
4. Deleted.
5. The institution of Accounts Current between the Accountant General,
Pakistan Revenues and the Colonies, etc., mentioned in this Article, shall not
preclude direct settlement of transactions between an authority of that Colony or
Protectorate, etc., and an Account Officer in Pakistan in cases in which it has been
customary in the past to effect settlement in that manner,. e.g., Postal and Money
Order transactions and Defence Services transactions settled through I.A.F.A.-602
or A.F.-O. 1706.
6. The Settlement of pensions paid by the Govts. of Nyasaland and Southern
Rhodesia and Kenya on behalf of the Govt. of Pakistan will be made through our
High Commission at Nairobi.
119) Deleted
ACCOUNTS WITH ADEN
120) All transactions between Pakistan and Aden, other than Postal, Telegraph and
Telephones transactions, shall be adjusted through a regular two-sided account between
the Accountant General, Pakistan Revenues and the Finance Officer, Aden the net
balance in favour of Pakistan or Aden normally being settled monthly by means of Bank
drafts.
Note .—The Postal, Telegraph and Telephones transactions should be
settled in accordance with the detailed procedure which shall be as laid
down in the relevant Posts, Telegraphs and Telephone manual.
121) Deleted.
ACCOUNTS WITH THE GOVERNMENT OF BURMA AND THE BURMA RAILWAY BOARD
122) The transactions adjustable with the Burma Government shall be accounted for in the
Pakistan accounts under the major head " Account with the Government of Burma " in
Section P—Deposits and Advances.
i. The transactions between the Governments in Pakistan and
the Government of the Union of Burma will, for the purposes of adjustment, be broadly
classified under the following categories :—
a) Transactions between the Central Government of Pakistan' and the
Government of the Union of Burma.
b) Transactions between each Provincial Government in Pakistan and
the Government of the Union of Burma.
ii. The transactions referred to in sub-para, (i) (a), which will
 include Civil, Postal Telegraph and Telephones and Defence Services transactions, will
be adjusted through an Account Current between the Accountant General, Pakistan
Revenues and the Accountant General, Burma. So far as the transactions referred to in
sub-para, (i) (b) are concerned, they will be similarly adjusted through an Account Current
between the Provincial Accountant General concerned in Pakistan and the Accountant
General, Burma Pakistan states
iii. In respect of the transactions pertaining to the Government of
the Union of Burma, which arise in the Central Section of the books of the Provincial
Accountant General in Pakistan [vide sub-para, (ii) above ] or in the books of the
Departmental Account Officers in Pakistan (vide Art. 123 below), each Account Officer
concerned will send advance schedules with all necessary vouchers, etc., direct to the
Accounts Officer concerned in Burma in whose books the transactions are finally
adjustable, an intimation of the total credit or debit included in each schedule being sent
simultaneously to the Accountant General, Pakistan Revenues, to enable him to effect
the necessary transfer of balances through the Central Accounts Section of the State
Bank of Pakistan, Karachi.
123) The names of the Departmental Accounts Officer in Pakistan, who will send advance
schedules to the Account Officers in Burma are given below :—

Accounts Officers Transactions

Financial Advisor and Chief Accounts Officers, Railway transactions arising in or

relating to Western Pakistan.
Pakistan Western Railway.

Financial Advisor and Chief Accounts Offices, Railway transactions arising in or

Pakistan Eastern Railway. relating to Eastern Pakistan.

Deputy Comptroller (Posts, Telegraphs and Posts and Telegraphs transactions

Telephones Branch), Lahore. arising in or relating to Western
Pakistan.

Deputy Comptroller (Posts, Telegraphs, and Posts, Telegraphs and Telephones

transactions arising in or relating to
Telephones Branch), Dacca.
Eastern Pakistan.

Military Accountant General, Rawalpindi. Defence Services.

124) The financial settlement between the Central or a Provincial Government in Pakistan and
the Government of the Union of Burma will be effected through the Central Accounts
Section of the State Bank of Pakistan.
125) The following departmental Account Officers of the Government of the Union of Burma
will send and receive advance schedules duly supported by vouchers, etc., in respect of
the transactions indicated against each :—

Accounts Officers Transactions

1. Controller of Railway Accounts Railway transactions arising in or relating

 to the Union of Burma.

2. Controller of Military Accounts Military transactions.

3. Comptroller, Posts, Telegraphs and Posts, Telegraphs and Telephone

Telephones. transactions,

4. Chief Accounts Officer, Civil Supplies Department transactions,

department.

126) Deleted.
127) Deleted.
128) As soon as the accounts of the month in which the transactions take place are closed,
statements of credits and debits should be prepared by the Provincial Accountant
General concerned and despatched to the Accountant General Burma, supported by
necessary vouchers and other documents. Simultaneously and in any case not later than
the end of the month following that to which the transactions relate, an intimation should
be sent to the Central Accounts Section of the Bank to effect necessary transfers
between the balances of the Government concerned in Pakistan and the Government of
Burma.
2. All transactions occurring in Pakistan on behalf of the Central Government of India
will be initially adjusted in the Central section of the accounts and all transactions on
behalf of the Provincial Governments in India will be initially adjusted in the Provincial
Section of the accounts. In other words, the classification of these transactions in
Treasury accounts will follow generally the device adopted for adjustment of the
transactions of the Central and Provincial Governments of. Pakistan itself.
3. After the Accounts of a month are closed, each Account Officer in Pakistan will
send to the Account Officer in India at whose instance the payment has been made or the
money received or in whose books the transactions are finally adjustable, a schedule
supported by details of receipts and vouchers in support of payments. Similarly, a
schedule will be sent by each Account Officer in India to the Account Officer concerned in
Pakistan. On receipt of the schedule, the Account Officer of the receiving dominion will
check the schedule and if it is found in order, he will communicate his acceptance to the
other Account Officer. This acceptance should be communicated within one month of the
receipt of the schedule but if any items in a schedule are not checked within the
prescribed period, provisional. acceptance should be given and adjustment effected
between the two dominions. Readjustment will be permissible in the case of items
accepted provisionally up to two calendar months after the expiry of the one month
allowed for checking the schedule. After an Account Officer in Pakistan has received
acceptance of the schedule sent by him and has also communicate his own acceptance
of the schedule received by him, he should work out the account due by him to, or to him
by each Account Officer in India. If the net figure of the transactions between two Account
Officers in Pakistan and India shows that an amount is due to India by Pakistan, the
Account Officer concerned in Pakistan will send a bank draft to the Account Officer
concerned in India in settlement of the Accounts. Similar action will be taken by the
Accounts Officer in India in cases where India is a debtor.
4. So far as Central Civil Transactions are concerned on the Indian side the Deputy
 Accountant General, R. I. & S., will in addition to the Accountant General, Central
Revenues, settle accounts direct with the Accountant General, Pakistan Revenues. In the
case of Central transactions arising in the central section of the books of the Provincial
Accountants General, the monetary settlement will be effected between the Accountant
General, Pakistan Revenues and the Accountant General, Central Revenues. Under this
arrangement the Provincial Accountants General in Pakistan will pass on the transactions
to the Accountant General, Pakistan Revenues, through Exchange Account, who will take
action to effect the monetary settlement.
5. In the case of transactions between the Defence Services, Account Officers in the
two dominions, the Accountant General, Military, in Pakistan and the Military Accountant
General, in India, will settle the accounts. Under this arrangement, each Military Account
Officer in Pakistan will prepare a summary of the accepted inward and outward schedules
exchanged by him with the Military Account Officers in India and send that summary to
the Controller of Military Accounts, Rawalpindi, who will prepare a consolidated statement
for all the Defence Services Account Officers in Pakistan. If this statement discloses that
Pakistan is debtor to India, a bank draft will be purchased for the amount by the Controller
of Military Accounts, Rawalpindi, in favour of the Military Accountant General, India, and
the consolidated statement together with the bank draft will be forwarded by him to the
Military Accountant General, India. But, if the statement in question discloses that an
amount is due from India, then the Controller of Military Accounts, Rawalpindi, should
watch that bank draft for that amounts is received by him promptly from the Military
Accountant General, India.
As regards the transactions between the Railway Account Officers in the two dominions,
the settlement will be effected in the case of transactions arising in Western Pakistan between
the Financial Advisor and Chief Accounts Officer P. W. Railway, on this side and the Secretary,
Railway Board (Accounts), New Delhi on the other. Similarly in the case of transactions of Indian
Railways arising in Eastern Pakistan the settlement will be effected between the Financial
Advisor and Chief Accounts Officer, P. E. Railway and the Secretary, Railway Board (Accounts),
New Delhi. Thus two separate drafts one for P. W. Railway transactions and the other for P. E.
Railway transactions will be issued by the Secretary, Railway Board, New Delhi in settlement.
Similarly two separate drafts will be issued by the Financial Advisor and Chief Accounts Officer
P. W. and P. E. Railways, in settlement of their accounts with the Indian Railways, the drafts
being issued in favour of the Secretary, Railway Board, New Delhi.
6. So far as Posts, Telegraphs and Telephones transactions are concerned the
procedure similar to that prescribed for the Railways will be followed. In other words, as in
the case of Railways, there will be two drafts, one for Eastern Pakistan and one for
Western Pakistan the settlement on this side being effected by the Accountant General,
West Pakistan, in the case of Western Pakistan and the Accountant General, East
Pakistan, in the case of Eastern Pakistan. On the Indian side, the Accountant General,
Posts and Telegraphs, Simla, will be responsible for the clearance of the accounts, which
will be initially checked by his Deputy Accountant General, and for the issue of the bank
drafts.
7. The adjustment between the Military, Railway and Posts, Telegraphs and
Telephones Audit Officers will be strictly confined to transactions relating to those
respective department and all miscellaneous payments will be adjusted through the
Accountant General, Pakistan Revenues and the Accountant General, Central Revenues.
8. A manuscript register should be maintained which should show by each Account
Officer in India the particulars of outward and inward schedules together with their
amounts to watch acceptance of outward schedules and to record the acceptance of
inward schedules.
9. The method of settlement of Inter-dominion accounts laid down above does not in
any way affect any special arrangements that have been made or may be made between
the two Governments for financing any payment or class of payments.
 ANNEXURE (See Article 111)
List showing the names of Foreign Governments (other than the Governments of India and
Burma) and Pakistan States, etc., and of the Account and Departmental Officers through whom
the transactions relating to these Governments and States should be settled.

Name of Accounts Officer Name of

through whom the Departmental Names of Governments, States,
transactions should be Agency or officer Chiefships and Estates
settled through whom the
accounts are settled

Accountant General, Government of Ceylon.

Pakistan Revenues.
His Majesty's Colonial Government Straits
Settlements.
Her Majesty's Colonial Hong Kong.
Government,
Her Majesty's Colonial Mauritius.
Government,
Her Majesty's Colonial of Aden. Government

Federated Malaya States.

Kedah States.

Johore.

Aden.

Sarawak.

Iraq.

Holland.

Kenya.

Fiji.

North Borneo,

Rodhesia.

Accountant General, West Pakistan. Kashmir, Poonch.

Comptroller, Northern Area, Political Agent, Dir, Deputy Commissioner, Hazara.
West Pakistan. Swat and Chitral.
 CHAPTER 10.—FORM ANDTREATMENTOFEXCHANGE ACCOUNTS.

Introductory 131

Form of Account 132

Disposal of Account 136

Exchange Account Abstract 140

Objections 142

Advances, and Suspense Items 143

Progress Register 144

List of special items adjustable on the 147

books of certain Civil Accountants General and Annexure

INTRODUCTORY
131) The instructions in this Chapter relate primarily to the procedure to be observed in Civil
Account Offices in respect of accounts exchanged with other Civil Account Offices; they
shall apply also generally to the treatment of Exchange Accounts in all other Account
Offices.
FORM OF ACCOUNT
132) An Exchange Account will contain two kinds of items, namely:—
1. transactions of which the Account Officer receiving the account obtains
information through another part of his accounts also, e.g., remittances of money into,
and cheques, drawn by officers of the Central Government (Civil) on, treasuries
subordinate to another Account Officer ; remittances into and cheques drawn on Civil
treasuries by officers of the Posts, Telegraphs and Telephones and Defence Depart-
ments ;
2. transactions of which the Account Officer receiving the account gets no
information, except through it, and which he has therefore to deal with when he receives
it, e.g., payments and receipts by one Account Officer on account of another, which the
latter must, on receipt of the Exchange Accounts, bring within his own accounts.
133) Except as otherwise provided, every Exchange Account should be prepared in Form 15
and classified under four heads. Taking, by way of example, the account between
Pakistan Revenues and West Pakistan the four heads shall be .as follows :—
1. Remittances to Pakistan Revenues from Accountant General, West
Pakistan.
2. Remittances to West Pakistan from Pakistan Revenues.
3. Items adjustable by Pakistan Revenues.
 4. Items adjustable by West Pakistan.
The classification of an Exchange Account under four heads is intended only as a
convenient working arrangements and should net be understood as implying any division of
responsibility. See Article 136.
In the case of Exchange Account between Civil and Civil the operation on heads I and II
would be confined practically to cheques drawn on treasuries by Public Works and Forest
Officers of the Central Government in account with another Accountant General and payments
into treasuries by such officers.
134) There should be four schedules attached to each Exchange Account namely :—
A.—a schedule, in Form 16, giving details of debits under head I or II (as the case may be),
viz., remittances to the Account Officer receiving the account ;
B.—a schedule, in Form 16, of credits under head I or II ;
C.—a schedule, in Form 17, of debits under head III or IV (as the case may be), viz., items
adjustable by the Account Officer receiving the account;
D.—a schedule, in Form 17, of credits under head III or IV.
1. In respect of remittances into treasuries by Public Works Officers of the
Central Government who are in account with another Accountant General, both the
remitting and receiving account circles are required to prepare schedules under this
Article. It is open, however,, to Accountants General, by mutual agreements, to dispense
with the schedules of debits required to be prepared by the remitting account circle,
provided that the Account Office of that circle intimates promptly to the other Account
Office all discrepancies that the examination of the schedule of credits received from the
latter may bring to light.
2. In respect of responding adjustments communicated through the outward
account there-is no necessity for detailing the items in the schedules.
Note.—Writes-back of debits, or credits made in a former month under head
HI or IV should be made under the head under which the debits or credits
originally appeared.
135) All original transactions should be detailed in the schedules accompanying the Exchange
Accounts, but in the case of cheques and remittances of Public: Works Officers adjusted
through Exchange Account it is sufficient to state, in. Schedule A or B, as the case may
be, the amount paid or received at each treasury on account of each Public Works
Division. Treasury Consolidated receipts should accompany the schedule, but it is not
necessary to forward paid cheques.
Public Works outward items which represent charges for work done should be supported
by certificates in the form prescribed by the Comptroller and Auditor General except in the case
of works of Central Departments which are executed" by the Provincial Public Works
Department as a standing arrangement and in respect of which the Provincial Accountant
General acts as a Sub-Account Officer of the Account Officer of the department concerned.
Items of the latter class should be shown as a single entry in the schedule supported by a
subsidiary schedule giving: such details as may be required by the Account Officer concerned.
Public Works outward items which represent receipts realised as a standing: arrangement
on behalf of the Central Department referred to in the preceding sub-paragraph should also be
shown as a single entry in the schedule supported by a. subsidiary schedule giving such details
as may be required by the Account Officer concerned.
 Note.—Before despatch, the exchange account should be examined so that
it may be verified that the figures agree with these in the Detail Books, that
all necessary explanations are given,, and that ail documents are attached or
their absence explained and the necessary action taken.
DISPOSAL OF ACCOUNT
136) The Account Officer who sends out the account must, in the case of items falling under
heads I and III, if his account is the second side, or in the case of those under heads II
and IV, if it is the first side, not only state the items correctly and be prepared to give any
information required regarding them but must also keep a careful watch over all
outstandings and press the other party, for their speedy adjustment. The receiving
Account Officer, on the other hand, is directly responsible for the speedy adjustment of all
items passed on to him, and if he finds any item which in the case of head I or II he
cannot trace, or in the case of head III or IV which he is not prepared to accept and
respond to, he must induce the other party to write back the original credit or debit. If the
matter cannot be settled by correspondence, a reference should be made to the Comp-
troller and Auditor General; but until the item is adjusted by the receiving officer or written
back by the originating officer, both parties shall remain equally responsible for the
outstanding.
1. Items shown under “Remittances to” and “Items adjustable by “other
account circles should not be written back without the previous consent of the account
circle concerned. Errors committed in crediting or debiting amounts to heads I to IV
should be rectified by addition or deduction, as the case may be, and not by a transfer
entry and the fact intimated to the other party to the account in Form 18.
2. In respect of remittances into treasuries made by Public Works Officers of
the Central Government who are in account with another Accountant General, the rule in
this Article is subject to the qualification that, as in respect of cheques of such officers, the
primary responsibility for watching the clearance of transactions shall devolve upon the
Accountant General who keeps the accounts of the Public Works Officers concerned.
137) In the case of items under head I or II, the credits will usually be known before the debits
appear in the Exchange Account. To facilitate tie scrutiny of the adjustment of
transactions under these heads other than transactions of Public Works and Forest
Officers, the credit in each outward account and the corresponding entries from the
inward accounts should be posted in a register in Form 19. If any differences are noticed,
necessary action should be taken.
Note.—The detailed procedure for watching the adjustment of Public Works
and Forest transactions passed through head I or II of the Exchange
Account will be such as may be prescribed by the Comptroller and Auditor
General.
138) Immediately on receipt of the inward account, the transactions shown under head III or
IV, as the case may be, should be posted individually inconsecutive order in columns 1 to
3 of the Adjustment Registers (Form 20) for credits and debits respectively. These
transactions should then be dealt with as follows :—
In respect of items which are adjustable under heads which have been opened, in
departmental abstracts, suspense slips should be prepared in the form prescribed by the
Comptroller and Auditor General. All suspense slips should be entered in a list of suspense
slips which together with the suspense slips themselves and the supporting vouchers or other
documents should then be sent to the Departmental auditor concerned for necessary
adjustment. At the same time, the sections concerned are required to classify such of the other
charges and credits as are not adjustable in the Departmental Abstracts. As soon as this
has been done and the lists of suspense slips have been returned with the prescribed certi-
ficate of adjustment, columns 4 to 8 of the Inward Adjustment Register (Form 20) should be
posted. The items which are adjusted in the Central section of the accounts should be classified
in the Adjustment Register, under the relevant Departmental Adjusting Account head, or under
the appropriate debt or remittance head, as the case may be, while items which are adjusted in
the Provincial section are classified under the Head "Adjusting Account between Central and
Provincial Governments". Items which are susceptible of adjustment but cannot be treated as
finally settled should be placed under objection and entered in columns 4 and 5 as well as in
column 8 of the Register. The Adjustment Register should be closed after the total of the
"adjusted" and "omitted" column has been agreed with the total of 'the inward account.
For transactions in the Inward Exchange Accounts which are adjustable in the Provincial
section of the accounts separate adjustment registers should be maintained. The transactions
should be classified in these registers under the "Departmental Adjusting Account" or other
heads concerned by per contra credit or debit to the head "Adjusting Account between Central
and Provincial Governments". The Provincial-register should be closed after the total credit or
debit under the latter head has been agreed with the corresponding debit or credit adjusted
under the same head in the Central Adjustment Register.
Note 1.—When in respect of a net debit received through the Exchange
Account, the gross debit is adjustable in the Provincial section and the
deductions are adjustable in the Central section, the amount of the gross
debit should be posted in column 5 of the Adjustment Register under the
head "Adjusting Account between Central and Provincial Governments" and
the deductions should be posted in red ink in the same column under the
appropriate suspense or other head concerned.
Note 2.—Items passed through the Inward Exchange Accounts which are
adjustable in the Public Works Divisional accounts should be taken by the
Accountant General or the Director, Audit and Accounts, works as the case
may be under the head "Public Works Remittances—III. — Other
Remittances—(b) Items adjustable by Public Works" and should be
communicated to the Divisional Officer concerned, who will then become
responsible for clearing them. Any items which are adjustable in the
accounts of other divisions should be passed on by the Divisional Officer to
the divisions concerned for adjustment, while items of a doubtful nature
should be accepted provisionally and referred to the Accountant General or
the Director, Audit and Account, Works as the case may be separately for re-
adjustment, The procedure should apply mutatis mutandis to items passed
through Inward Exchange Account which are adjustable in the account of
the Forest Department.
139) An arrear adjustment, that is an adjustment of an item rejected, or outstanding from a
previous account, should be entered in the Inward Adjustment Register in continuation of
and below the total of the current month's adjustments, the name of the month in which it
originally appeared being noted in the first column.
EXCHANGE ACCOUNT ABSTRACT
140) When the grand total of the Adjustment Register has been made the amounts entered in
the column "adjusted" should be posted into the Exchange Account Abstract (Form 21) by
each adjuster. The Abstract for Central transactions should be kept separate from that for
 the Provincial transactions. In that for Central Abstract, the grand total of the column
"adjusted" in the Central Register should be shown under the relevant Exchange Account
head as a responding entry. When there is more than one amount under the same
detailed head the figures should at first be posted at foot of the abstract, for which
purpose sufficient space is left at the foot of each page. Care must be taken that the
Abstract is posted only from the Adjustment Registers, and not from the Exchange
Account itself or any other document.
141) When all the Exchange Account adjustments of the month have been posted in it, the
Exchange Account Abstract should be totalled, examined, and submitted to the Gazetted
Officer for approval. It should then be made over to the Book Section. Objections
142) Every item which is not finally settled should be entered in an Objection Statement and in
the Objection Book (Forms 22 and 23). The serial numbers of items of previous months
still outstanding should be entered at the beginning of each Objection Statement and the
Objection Book. The debit items should be entered first and then the credit items.
The procedure for the upkeep of the Objection Book and for watching the adjustment of
the items entered in it will be such as may be prescribed by the
Comptroller and Auditor General.
ADVANCES AND SUSPENSE ITEMS
143) No "Advances Repayable" or other "Suspense" item should be left outstanding under the
Exchange Accounts, pending recovery. It should be adjusted to the appropriate debt head
and must be entered in the proper Objection Book.
PROGRESS REGISTER
144) The progress of the adjustment of each Exchange Account should be watched by means
of a register in Form 24 in which th,e totals of the prescribed heads should be entered
monthly separately for the inward and the outward account. The outward figures should
be entered first for the twelve months and for June final and supplementary, and the
inward figures should be entered similarly below them. Annual totals should be made of
all the eight columns separately for the inward and the outward account and grand totals
of the two made with opening and closing balances.
145)
a) The progress of adjustment under all heads should be watched
closely, that under heads III and IV being tested in detail month by month.
b) The unadjusted balance under heads I and II should ordinarily be
small as most of the items are cleared during the same month. The balances should,
however, be tested from time to time. See also Article 137.
146) After the June final accounts have been despatched, the balances outstanding under
heads I and III or II and IV, as the case may be, should be communicated to the other
party to the account. As soon after the close of June supplementary adjustments as
possible but not later than the 15th November, an Annual Consolidated Abstract of the
Progress Register prescribed in Article 144 should be sent to the Comptroller and Auditor
General and to the other party to the account, in Form 25 with detailed explanations, on
the reverse of that form or in Form 26 of the balance outstanding under heads I and III or
II and IV, as the case may be.
LIST OF SPECIAL ITEMS ADJUSTABLE ON THE BOOKS OF CERTAIN CIVIL
ACCOUNTANTS GENERAL
147) A list showing certain special items and the Accountants General in whose books they
should be adjusted is given in the Annexure to this Chapter. Certain items which should
be adjusted in the books of the Accountant General, Pakistan Revenues, are mentioned
in the Annexure to the succeeding Chapter!
 ANNEXURE
(See article 147)
The transactions connected with the following items should be adjusted by the Accountant-
General noted against each:—.

Accountant
Items
General/Comptroller

Mint (Lahore) West Pakistan

Opium Do.

General Family Pension Fund East Pakistan

Hindu Family Annuity Fund Do.

Bengal Christian Family Pension Fund Do.

Do.
Bengal Uncovenanted Service Family Pension Fund
Do.
Bengal and Madras Service Family Pension Fund
 CHAPTER 11.—EXCHANGE ACCOUNTS WITH THE ACCOUNTANT
GENERAL, PAKISTAN REVENUES, AND AUDIT OFFICER,
INDUSTRIES, SUPPLIES AND FOOD

Repayments of debt by Provincial

Introductory 148 Governments to the Central 154
Government

Transactions of Central Exchange Account with the

Departments adjusted by the Industries, Supplies and Food
149 155
Accountant General, Pakistan
Revenues

The Indian Civil Service and the List of items, transactions

Superior Services (India) Family connected with which should be Annexure.
Pension Funds 152 adjusted on the books of the A
Accountant General, Pakistan
Revenues

Transactions under “Adjusting List of transactions which should

Account between Central and be adjusted on the books of the Annex.
Provincial Governments" passed 153 Industries, Supplies and Food
on to the Accountant General,
Pakistan Revenues

INTRODUCTORY
148) The Exchange Account with the Accountant General, Pakistan Revenues, is peculiar in
this respect that several kinds of service and debt head items are adjusted through it,
instead of directly against the appropriate heads in the Central section of the books of
Provincial Accountants General or in the books "S^ of non-Civil Account Officers. A list of
these items will be found in Annexure 'A' to this Chapter.
As it is of great advantage that these items should be adjusted in the Pakistan Revenues
accounts of the month to which they pertain, the outward account with Pakistan Revenues
should be sent out as soon as possible and in advance of the other accounts—vide Article 82.
TRANSACTIONS OF CENTRAL DEPARTMENTS ADJUSTED BY THE ACCOUNTANT
GENERAL, PAKISTAN REVENUES.
149) The following procedure should be followed in respect of the receipts and charges of the
department mentioned below which should be finally brought to account by the
Accountant General, Pakistan Revenues :—
Archaeology.
Intelligence Bureau, Ministry of Home Affairs.
Separate schedules of any receipts pertaining to these departments reported by
treasuries should be despatched by Civil Account Officers to the Accountant General, Pakistan
Revenues, in anticipation of the Exchange Account in which t he receipts are credited, but in the
case of receipts received by non-Civil Departments the schedules may be sent with the
Exchange Accounts.
The charges of these departments should be reported by treasuries to the Accountants
General, bi-monthly in schedules showing the voucher number and then amounts of each
voucher, a separate schedule being used for each department. As soon as these schedules are
received they should be checked with the supporting vouchers, the total of each schedule also
being checked with the list of payments. A covering list should then be prepared in Form 27
separately for each department and despatched to the Accountant General, Pakistan Revenues,
with schedules supported by vouchers, excluding paid cheques, in anticipation of the Exchange
Accounts in which the charges are debited.
The vouchers, excluding paid cheques, for expenditure incurred by non-Civil Departments
will be forwarded with the Exchange Accounts.
150) Deleted.
151) The Central Government's obligation to maintain ancient monuments springs from
Section 11 of the Ancient Monuments Preservation Act, 1904 in the case only of
protected monuments in respect of which Government have acquired rights under
Section 4 of the aforesaid Act, or which they have acquired under Section 10 of the Act.
The receipts and charges pertaining to such monuments should be passed on to the
Accountant General, Pakistan Revenues, for adjustment. The totals only of such receipts
or charges need be shown in the schedules, any particulars required by the Accountant
General, Pakistan Revenues, being given in separate statements.
THE INDIAN CIVIL SERVICE AND THE SUPERIOR SERVICES (INDIA) FAMILY PENSION
FUNDS.
152) Transactions relating to the Indian Civil Service Family Pension Fund and the Superior
Services (India) Family Pension Fund arising in other account circles should be passed
on to the Accountant General, Pakistan Revenues, monthly through the Exchange
Accounts.
The monthly transactions in respect of the transferred and untransferred sections of the
Indian Civil Service Family Pension Fund and those in respect of transferred section of the
Superior Services (India) Family Pension Fund and the Superior Services (India) Family
Pensions (Un-transferred) should be shown separately in the Schedules, the details of the
recoveries relating to each category being furnished in separate certified lists in Forms 28 and
29 as the case may be. These lists should be sent to the Accountant General, Pakistan
Revenues by the 25th of the month following that to which the recoveries relate. In the case of
the Superior Services (India) Family Pension Fund (Transferred), advance intimations of
transfers from the General Provident Fund should, in addition, be given to the Accountant
General, Pakistan Revenues, by telegram, as soon as the transfers are made. The net balances
of the transactions relating to the I.C.S. Family Pension Funds (Transferred) and (Untransferred)
and the Superior Services (India) Family Pension Fund (Transferred) should be parsed on by
the Accountant General, Pakistan Revenues, half-yearly to the Secretary, Commonwealth Rela-
tions Department through the London Accounts. In the case of the transactions connected with
the Superior Services (India) Family Pensions (Untransferred), the receipt and payments should
be adjusted on the books of the Accountant General, Pakistan Revenues.
In the case of transactions under the Indian Civil Service (Non-European Members)
Family Pension Rules, the charges only should be passed on to the Accountant General,
Pakistan Revenues, for final adjustment in his books, the receipts being brought finally to
account in the Central section of the Civil Accountant General's books under the appropriate
head.
TRANSACTIONS UNDER "ADJUSTING ACCOUNT BETWEEN CENTRAL AND
PROVINCIAL GOVERNMENTS" PASSED ON TO THE ACCOUNTANT GENERAL,
PAKISTAN REVENUES.
153) As the balances of the Central Government are worked out on the books of the
Accountant General, Pakistan Revenues, all adjustments affecting the balances of the
Central Government initiated by an Accountant General should be intimated to the
Accountant General, Pakistan Revenues in bulk so that he may agree with the
adjustments against Central balances communicated to him by the Central Accounts
Section of the Bank. When, therefore, an Accountant General receives intimation from the
Bank that adjustments between Central and Provincial balances have been carried out as
instructed by him, he should clear the outstanding under the head "Adjusting Account
between Central and Provincial Governments" in the Central section of his accounts by
debit or credit to the Exchange Accounts with Accountant General, Pakistan Revenues
On receipt of a copy of the same intimation from the Bank the Accountant General,
Pakistan Revenues, should afford the necessary credit or debit in his accounts to the
head "State Bank Deposits—Central Accounts Office, State Bank" by per contra debit or
credit to the appropriate Exchange Account head concerned.
153 A. Deleted.
REPAYMENTS OF DEBT BY PROVINCIAL GOVERNMENTS TO THE CENTRAL
GOVERNMENT
154) The repayments of debt by Provincial Governments to the Central Government which are
adjusted finally on the books of the Accountant General, Pakistan Revenues, should not
be passed on to that officer through the Exchange Accounts, but should be adjusted in
accordance with the procedure described below :—
The Provincial Accountant General should when sending the advice of adjustment to the
Bank in respect of Debt repayments, adjust the transaction in> the Provincial section of his
accounts under the head "Central Accounts Office— State Bank Suspense" by debit to the
appropriate head, the credit under the former head being cleared by transfer to the head "State
Bank Deposits—Central Accounts Office, State Bank" on receipt of clearance memorandum
from the Bank. The Provincial Accountant General should at the same time send a special
intimation to the Accountant General, Pakistan Revenues, regarding the particular advice in
which repayment of debt has been communicated to the Bank for adjustment so that the latter
may watch the credit to be afforded by the Bank. On receipt of advice of adjustment from the
Bank, the Accountant General, Pakistan Revenues, should make necessary adjustment in his
books crediting "Q—Loans and Advances by the Central Government" by debit to "State Bank
Deposits—Central Accounts Office, State Bank".
The procedure prescribed above shall apply mutatis mutandis to payments of interest by
Provincial Governments to the Central Government.
EXCHANGE ACCOUNT WITH THE AUDIT OFFICER, INDUSTRIES, SUPPLIES AND FOOD.
155) The receipts and payments in respect of the transactions enumerated in Annexure B to
this Chapter should be passed on to the Audit Officer, Industries, Supplies and Food,
through the Exchange Accounts supported by the necessary schedules and vouchers.
Paid cheques should, however, be retained.
156) Deleted.
 ANNEXURE A
(See Article 148)
The transactions connected with the following items should be adjusted on the books of the
Accountant General, Pakistan Revenues.
1. Expenses of the President, etc., on tour.
2. Deleted.
3. Haulage charges of carriages of Members of the Cabinet.
4. Railway charges for distinguished visitors to Pakistan incurred under special orders of
the Central Government.
5. Deleted.
6. Expenditure against grants at the disposal of the Ministry of Home Affairs and the De-
partment of Education, Health and Lands of the Central Government.
7. Payments on account of the Bureau of Central Intelligence.
8. Transactions pertaining to Chief Commissioners' provinces.
9. Pay; leave salaries and compensatory allowances (other than gazetted officers,
attached to the offices of the Civil Accountants General or to Comptroller and Auditor
General.
10. Pay and allowances of the Office of the Asstt. Accounts Officer (Inspections) attached to
the Office of the Comptroller and Auditor General.
11. Deleted
12. Capital expenditure of the Lighthouses Department.
13. Deleted.
14. Consular and Diplomatic Services.
15. Archaeological Department.
Exception Transactions arising in East Pakistan should be adjusted in the Books of
Accountant General, East Pakistan.
16. Deleted.
17. Deleted.
18. Deleted.
19. Deleted.
20. Deleted.
21. Deleted.
22. Deleted.
23. Deleted.
24. Deleted.
25. Charges for loss on it withdrawal of Bronze (Copper) and Nickel coins.
26. Deleted.
27. Deleted.
28. Deleted.
29. Transactions on account of payments of commuted value of Central Government
excepting those pertaining to the Railway, Posts, and Defence Departments.
30. Central Loans
31. Indian Civil Service Family Pension Fund.
32. Superior Services (India) Family Pension Fund.
33. Payments under Indian Civil Service (Non-European Members) Family Pension Rules.
34. Transactions connected with Provident Funds the accounts of which are maintained by the
Accountant General, Pakistan Revenues.
35. Deleted.
36. Transactions with certain Foreign Governments and Pakistan States which are adjusted
through the Accountant General, Pakistan Revenues, under the rules in Chapter 9.
37. Advances made by the Central Government to the Provincial Governments and
repayments in respect of such advances (including pre-autonomy debt). See Article 154.
 ANNEXURE 'B'
(See Article 155)
The transactions in connection with the following items should be adjusted on the books
of the Audit Officer, Industries, Supplies and Food.
1. Payment of contractors bills for stores supplied or services rendered
against orders placed by:-
a) Director General, Supply and Development, Karachi.
b) Textile Commissioner, Karachi.
c) Coal Commissioner, Karachi.
d) Iron and Steel Controller, Karachi.
e) Controller, Printing and' Stationery (Central Purchases only).
f) Director of Food and Agriculture (Food Division), Karachi
g) Director of Procurement and Enforcement, Ministry of Food and Agriculture (Food
Division), Karachi.
h) Director of Supplies, Lahore.
i) Director General, Disposals, Karachi.
j) Director of Disposals, Lahore.
2. Deposits of Ministry of Food and Agriculture (Food Division).
3. Deposits of the Purchase Organizations under the Ministry of Industries.
4. State Trading Schemes under the capital Major Head "87-Capital Outlay "
Pertaining
a) Purchases of Foodstuffs by the Ministry of Food, Karachi.
b) Purchases of Textiles by the Textile Commissioner, Karachi.
c) Purchases of Coal by the Coal Commissioner, Karachi.
d) Purchase of Reserve stores by the Department of Supply and Development.
5. A portion of the transactions relating to the Major Head XXXV. Supply and
Development, XXXVI. Miscellaneous Departments and XLVI Misc-Fees realised on
account of —
i. Purchase of stores through officers stated at (i) above.
ii. Inspection of stores purchased through officers stated at (/) above.
iii. Inspection of stores and purchases through the Director General Supply and
Development and
iv. Testing fees recovered by the Govt. Test House.
6. Transactions arising out of recoveries from Disposal 9f surplus and
obsolete stores sale proceeds from the disposal of American surplus stores and disposal
of surplus foodstuff.
7. A portion of transactions under the Major Head XLVII-Defence
Services— Effective-I-Fighting Services (c) R.P.A.S.O. Supply Miscellaneous (Code
Head 188/30.).
8. Transactions relating to payments on account of "Subsidy to Cement
Companies in West Pakistan on despatches of Cement to East Pakistan" under the Major
Head "57- Miscellaneous".
 CHAPTER 12.—EXCHANGE ACCOUNTS BETWEEN CIVIL (INCLUDING POSTS,
TELEGRAPHS AND TELEPHONE) AND DEFENCE SERVICES.

Introductory 157 Grants of lands and jagirs 169

Schedules of Receipts and

158
Payments
Leave salaries and pensionary charges 170
Form of Exchange Account 162

Account for June 165

Charges on account of printing work done

Lapse of Cheques 167 for and stationery supplied to the Defence 171
Department

Indian Military Service Family

Pension Fund and Indian Deceased Soldiers' and Deserters'
168 172
Military Widows' and Orphans' Estates
Fund

INTRODUCTORY
157) Transactions pertaining to the Defence Services taking place at a Central or a Provincial
treasury as well as any transactions arising in the Central or Provincial section of a Civil
Accountant General's books which are adjustable in the accounts of the Defence
Services should be adjusted through the Exchange Accounts between Civil and Defence
Services, the money settlement between the Central and Provincial Governments in
respect of such transactions, where necessary, being effected separately by the Civil
Accountant General concerned in the manner indicated in Article 13 of Volume I of this
Code. Similarly, all transactions arising in the accounts of the Defence Department which
are adjustable in the books of a Civil Accountant General should be passed on by the
Defence Account Officer concerned to the former through the Exchange Accounts, any
adjustment between the Central and Provincial Government in respect of such
transactions being left .to be effected by the Civil Accountant General concerned, vide
Article 16(2) of Volume I of this Code.
SCHEDULES OF RECEIPTS AND PAYMENTS
158) The original schedules of Miscellaneous Defence Services Receipts Form T. A. 15 of
Volume II of this Code) submitted by Treasury Officers with their monthly accounts should
be collected together by the Civil Accountant General and forwarded to the Defence
Account Officer concerned under cover of a list in Form 30 which should be despatched
not later than the 10th of the month following that to which it relates. The schedules of
Defence Services Remittances (Form T.A. 14 of Volume II of this Code) with the duplicate
copies of Receivable Orders received with the treasury accounts should, however, be
retained in the Accountant General's office. The latter schedules should be pasted in a
 register in original in Form 31 and the corresponding debits intimated through the inward
Defence Services Exchange Accounts should be posted against the items concerned in
the appropriate column. At the end of each quarter, the items remaining unadjusted
should be carried into the "Balance" column for that quarter and a list of the unadjusted
items supported by the connected duplicate copies of the Receivable Orders should be
transmitted to the Defence Account Officer concerned.
The procedure prescribed in this Article shall apply mutatis mutandis to Defence Services
receipts received by the Bank at places where the Bank renders accounts direct to the
Accountant General.
159) The periodical schedules of Defence Services payments (Form T. A. 16 and 17 of
Volume II of this Code) transmitted by Treasury Officers and the Bank should on receipt
be collected together and listed separately in Form 32. The schedules relating to
payments of cheques (Form T.A. 16 of Volume II of this Code) together with the paid
cheques themselves, other than those of the Controller of Factory Accounts, should be
forwarded to the Defence Accounts Officer concerned through the Deputy Assistant
Military Accountants General incharge, Hollerith Section, Rawalpindi. Schedules relating
to payment of cheques together with paid cheques issued by Controller of Factory
Accounts should be forwarded to him direct. The schedules relating to other payments
(Form T.A. 17 of Volume II of this Code) with all vouchers should be forwarded direct to
the Defence Accounts Officers concerned. These schedules should be sent to the
Defence Accounts Officers in one batch, on the 10th of the month following that to which
they relate. It should be ensured by a preliminary scrutiny of the accounts, that the
schedules and vouchers sent to Hollerith Section and to the Controller of Factory
Accounts are complete in all respects.
Cheques issued on Sub-treasuries should be detailed in the schedule of payments
separately from those paid by the District Treasury.
1. The due dates prescribed in this and the preceding Article must be
strictly observed, and if all the schedules have not been received from treasuries
or the Bank on the due dates those which have been received should be
forwarded, and supplementary lists should be sent as early as possible after the
receipt of the late schedules.
160) The Civil Accountant General should preserve for record a copy of the covering lists and
also a copy of the schedule of receipts and of the entries in the "Miscellaneous Payments
"column of the schedule of payments.
161) The credits relating to the Defence Services Officer's Provident Fund should be
communicated to the Controller of Military Account (Pension), Lahore, in advance of the
monthly exchange account Schedules containing particulars of these credits should be
prepared in the Accountant General's office in Form 17 and sent on the dates mentioned
below, copies being retained for record :—
i. deductions from bills paid up to the 10th of a month—by the 25th of the month ;
ii. deductions from bills paid up during the remainder of the month and subscriptions paid in
cash during the month—on the 10th of the following month.
FORM OF EXCHANGE ACCOUNT
162) The outward Exchange Account should be prepared in Form 33, and the inward in Form
34. The mutual adjustment and clearing of items shall be regulated in accordance with
the rules laid down in Chapter 10. Each Defence Account Officer shall furnish to the
 Comptroller and Auditor General and the Accountant General concerned annually a
statement compiled in the manner prescribed in Article 146.
Note.---.Separate annual Consolidated Abstracts of Progress Registers, as
prescribed in Article 146, should be submitted to the Comptroller and
Auditor General by Civil Accountants General acting as sub-Account
Officers on behalf of the Military Accounts Department in respect of works
transactions pertaining to the Military Engineer Services and the Pakistan
Air Force executed in the Public Works Department. Similarly, Defence
Account Officers acting as Sub-Account Officers of a Civil Accountant
General in respect of transactions relating to Public Works under the control
of the Military Engineer Services should submit separate Abstracts of
progress Registers for such transactions.
163) The transactions which are passed through heads I to IV of the Exchange Account are of
the kind specified below :—
HEAD I.—REMITTANCES TO CIVIL FROM DEFENCE SERVICES.
This head is intended for (i) cash remitted by the officers of the Defence Department into
a Civil treasury, (ii) Remittances into Civil treasuries by Pakistan states on account of cost of
Military stores supplied to them, and (iii) Transfer receipts drawn by Civil treasuries, and
cheques drawn by the Civil Department, on Military treasure chests.
HEAD II.—REMITTANCES TO DEFENCE SERVICES FROM CIVIL.
These remittances comprise payments, upon cheques issued by the officers of the
Defence Department, and also—when such are specially ordered—specific remittances from
Civil treasuries to Military treasure chests, Registration fees Stamp, Abkari and Salt collections,
etc., paid into Military treasure chests should appear under this head.
HEAD III.—ITEMS ADJUSTABLE BY CIVIL.
This head is intended for moneys received or charges incurred on account of the Civil
Department by officers of the Defence Department, and credited or debited by them to the Civil
Department for adjustment in the accounts of Civil Account Officers. Under this head should be
included sums paid into Military treasure chests on account of Cantonment Funds, contributions
for foreign service examination fees and subscriptions to Service Funds. Consequently the
original items under this head should appear always in the account rendered by the Defence
Account Officers to Civil, and the responding entries in the account rendered by Civil to the
Defence Account Officers.
HEAD IV.—ITEMS ADJUSTABLE BY DEFENCE SERVICES.
This is intended for receipts received otherwise than on Receivable orders and for
payments on account of the Defence Department made otherwise than on cheques issued by
officers of the Defence Department, and also for the value of stores supplied by and returned to
Civil Departments. These transactions should be debited or credited to the Defence Account
Officers in the account rendered to them by Civil. The only entries under this head in the account
rendered to Civil by the Defence Account Officer should be the responses given by them in
adjustment of these debits and credits.
164) The Civil Accountant General need give no particulars in his outward Exchange Account
of the items credited and debited under heads I and III, and in the same way the Defence
Account Officer need give no particulars of the items-credited and debited under heads II
and IV of his outward Exchange Account. These particulars should be given in separate
schedules on the plan described in Articles 134 and 135. The Accountant General in
 giving particulars of credits under head IV, should also enter in the relevant schedules the
full designation of the party paying the amount into the treasury. Receipts and
expenditure pertaining to Military Engineer Services or Pakistan Air Force Works
executed in the Public Works Department as a standing arrangement, in respect of which
the Civil Account Officer acts as a sub-Account Officer on behalf of the Military Accounts
Department, should not be included in the main Exchange Account sent to that
Department but should be booked under a separate head "Exchange Account between
Civil and Defence Services—Sub-Account Officer, M. E. S. or sub-Account Officer,
P.A.F." as the case may be. A similar procedure should be followed in cases in which a
Defence Account Officer acts as a sub-Account Officer of a Civil Accountant General in
respect of public works under the control of the Military Engineer services.
Note .—A copy of the outward Exchange Account with entries of debits and
credits under head II only should be sent by the Civil Accountant General to
the Hollerith Section concerned as prescribed in Article 159 relating to the
transmission of schedules of payments of cheques, simultaneously with the
despatch of the Account to the Defence Account Officer concerned.
ACCOUNT FOR JUNE
165) All original transactions relating to Defence Services which are likely to appear in the
Exchange Accounts for June (Final)—under head "IV.—Items adjustable by Defence
services'-' according to the latest available information, should be communicated by each
Accountant General to the Defence Account Officer concerned by batches in the form of
advance schedules, the last batch being sent in time to reach them before the 25th
August.
Any such transactions coming to light after the despatch of the last batch of advance
schedules, which may be adjusted by the Accountant General in his June Final account, should
be communicated to the Defence Account Officers, as they are noticed, for adjustment in their
June Supplementary accounts in time to reach them before the 25th September, all
communications after the 2nd September being made by telegram.
166) In order that transactions affecting Provincial balances which originate in the accounts of
the Defence Account Officers may be adjusted as far as possible in the accounts of the
year to which they relate, these officers should send advance schedules in respect of
such transactions for the months of May and June so as to reach Civil Accountants
General by 25lh June and 10th July respectively, and corrections to the May Schedules
also being advised so as to reach the Civil Accountant General not later than the 10th
July. The vouchers and other documents relating to the transactions need not, however,
accompany the schedules but should be sent with the regular Exchange Accounts.
LAPSE OF CHEQUES
167) Military Cheques lapse at the end of the third month after the month of issue and should
be adjusted in the books of the Defence Department and not in those of the Civil
Department.
INDIAN MILITARY SERVICE FAMILY PENSION FUND AND INDIAN MILITARY WIDOWS'
AND ORPHANS' FUND
168) Transactions pertaining to the Indian Service Family Pension Fund and the Indian Military
Widows' and Orphans' Fund should be passed on by the Civil Account Officer concerned
monthly through the Exchange Account to the Controller of Military Accounts (Pensions),
Lahore, pending eventual transfer of the net transactions to the Secretary, commonwealth
 Relations Department through the London Accounts. The transactions relating to the
transferred and un-transferred sections of each of these Funds should be shown
separately in the schedules, the Credits under category being supported by a list showing
in detail the amounts recovered from each subscriber. The lists relating to the Indian
Military Service Family Pension Fund will be furnished in Form 35 which with necessary
modifications may also be used for transactions of the Indian Military Widows' and
Orphans Fund.
GRANTS OF LANDS AND JAGIRS
169) The amount payable to Provincial Governments on account of grants of Land and jagirs
sanctioned by the Defence Department (vide Section IX in Appendix 3 to Volume I of this
Code) should be adjusted in the accounts in the following manner :—
a) in the case of the grants of a plot of land, the Civil Accountant General concerned should
debit the amount representing the value of the plot as assessed by Government to the
nearest Defence Account Officer ;
b) in the case of assignments of land revenue payable in cash, the Defence authorities will
arrange for payment through their own Account Officer, and the amount paid will be
debited direct against the Defence Services Estimates ;
c) in the case of an assignment of land revenue paid by land owners direct to the grantee or
of remission of land revenue if the grantee is a land holder, the amount of the grant
should be debited annually by the Civil Accountant General to the nearest Defence
Account Officer. .
Note.—The term "nearest Defence Account Officer" means the Controller of
Military Accounts whose office is nearest to Civil Account Officer
concerned.
LEAVE SALARIES AND PENSIONARY CHARGES
170) The charges for leave salaries paid by the Civil or the Posts Telegraphs and Telephones
Department, in respect of leave earned by service in the Defence Department should be
debited by the Civil or the Posts, Telegraphs and Telephones Account Officers, as the
case may be, to the Controller of Military Accounts whose office is nearest to his own
office, irrespective of the Military Division or District to which the payments actually relate.
Debits for pensionary charges should, however, be passed on to the Controller of Military
Accounts, Pensions, Lahore. The debits in each case should be supported by a certificate
to the effect that the leave or pension for which the charges are debited was earned in
respect of service rendered in the Defence Department and that the amounts charged are
correct according to rule.
When, however, the debits on account of charges for leave salary are raised by ah officer
who is not responsible for their audit, they should be supported cy $ copy of a certificate in the
following form, which should be furnished to that officer by the Account Officer responsible for
such audit at the time of issuing the leave salary certificate:—
"I certify that the sum of Rs. per month for the period from to is debitable to the Defence
Services estimates on account of the leave salary of for leave earned in respect of services
rendered in the Defence Department and the amount has been correctly calculated according to
rule".
CHARGES ON ACCOUNT OF PRINTING WORK DONE FOR AND STATIONERY SUPPLIED
TO THE DEFENCE DEPARTMENT
171) Charges for the cost of printing work done in the presses of the Central and Provincial
Governments on behalf of the various branches of the Defence Department (including the
Military Accounts Department) and of stationery supplied by the Printing and Stationery
Department to those branches should be passed en for adjustment to the Defence
Account Officers as shown below :—

Charges pertaining to Name of the Account Officer adjusting the

charges

Pakistan Air Force Controller of Accounts, Air Force, Lahore.

Pakistan Navy Controller of Naval Accounts, Karachi.

Ordnance Factories Controller of Military Accounts, Rawalpindi.

Other Defence Services Controller of Military Accounts, Lahore.

Note.—Deleted.
DECEASED SOLDIERS' AND DESERTERS' ESTATES
172) Under Rule 44 of the Fundamental Rules Part II, the receipts in respect of the surplus of
Estates of deceased, insane and missing persons and of the property of deserters should
be credited by the Standing Committee of Adjustments or the Officer Commanding in the
treasury in favour of the Controller, Military Accounts concerned. The amount will be held
in deposit by the accounting authorities of the Defence Department pending disposal on
receipt of instructions from the Ministry of Defence.
 CHAPTER 13—SETTLEMENT WITH RAILWAYS

Introductory 173

Railway Transactions arising at Branches of the National Bank of Pakistan 175

and the State Bank.

Transactions between Railways and Central/Provincial Government 176-176(A)

Departments and Pakistan Foreign Mission.

Settlement of Transactions in Cash between Central and Provincial . 177-177(A)

Government and the Railways.

Railway Transactions with Foreign Mission etc 177 B

Adjustment of Transactions at the close of t he year 177 C

Adjustment of Transactions relating to Provident Fund, Loans and 177 D-177-E

Advances by the Central Government and Deposits and Advances etc.

INTRODUCTORY
173)
a) As a result of Provincialization of Railways, the Railway fund formed on proforma basis
on the books of the State Bank of Pakistan under the Central Consolidated Fund became
inoperative with effect from 1st July, 1962. Two separate proforma Railway Funds, viz.,
Pakistan Western Railway Fund and Pakistan Eastern Railway Fund have been created
on the books of the State Bank of Pakistan under Provincial Consolidated Fund. These
funds will accommodate all earnings and receipts and will bear all the expenditure of the
respective Railways. The Pakistan Western Railway Fund and the Pakistan Eastern Rail-
way Fund will be operated upon by the Financial Adviser and Chief Accounts Officer of
the respective Railways.
b) The cash balances of the Railways will be considered as a part of the West Pakistan
Consolidated Fund and the East Pakistan Government's Consolidated Fund respectively.
The responsibility for verification of the balances on the books of the State Bank and their
agreement with the balances on the books of the Railway will be that of the Financial
Adviser and Chief Accounts Officer of the Railway concerned. He will also be required to
confirm the net total of the Fund transactions intimated monthly by the State Bank of
Pakistan direct to the Accountant General for adjustment under the head 'State Banks
Deposits— Railways by per contra debit or credit to the head, V.—Cash Balance in the
Provincial Section of Accounts'.
c) On the creation of the Consolidated Funds the Railways will discontinue depositing their
earnings at and drawing cheques, on the Central and Provincial Treasuries. Such
transactions will arise only at the offices of State Bank and the branches of the National
Bank of Pakistan and will be taken by them direct against the Fund. All Railway earnings
and other receipts will be paid into this fund and all the expenditure chargeable to
Railways will be met therefrom. The fund will be operated upon by the Pakistan Western
Railway and Pakistan Eastern Railway. The responsibility for verification of the balances
 of the Fund as on the books of the State Bank and for their agreement with the balances
on the books of the Railway, will be that of the Railway Board. It will also be the duty of
the Railway Board to confirm the net total of the" Fund transactions intimated monthly by
the State Bank direct to the Chief Accounts Officer of the Railway concerned for
adjustment under the head "State Bank Deposits Railways " by per contra debit or credit
to the head "Cash Balance".
173A. Deleted.
174) Deleted.
RAILWAY TRANSACTIONS ARISING AT BRANCHES OF THE NATION BANK OF
PAKISTAN AND STATE BANK
175) The Transactions on behalf of Railways, taking place at the State Bank and the branches
of the National Bank shall not pass through the Treasury Accounts or consequently
through the accounts of the Civil Accountants General but shall be brought to account
direct against the Railway fund in the books of the State Bank vide notes under Article 10
and 11 of the Account Code Vol. I.
TRANSACTION BETWEEN RAILWAYS AND THE CENTRAL/PROVINCIAL GOVERNMENT
DEPARTMENT AND PAKISTAN FOREIGN MISSIONS
176) The transactions between the Railways and the Central/Provincial Government
Departments will continue to be settled in Cash or by Cheques as far as possible. In the
exceptional cases noted in the succeeding paragraphs the monetary settlement would be
effected through the State Bank of Pakistan on the authority of the advice issued by the
Railways or the Central- and Provincial Accounts Officer, according as the services have
been rendered by to Railways. In the case of the transactions, which are adjustable in the
Central Section of the accounts of a Provincial Accountant General and in the books of
the Defence and Posts, Telegraphs and Telephones, Account Officers, Separate Advices
shall be prepared by the Railway Accounts Officer for the amount relating to each Civil
Defence and Posts, Telegraphs and Telephones, Account Officers and sent to the State
Bank of Pakistan. The advices should give an indication that the transactions included in
them are adjustable by the Accountant General, Pakistan Revenues, the name of the
Accounts Officer being shown in brackets. A copy of the advice to the State Bank of
Pakistan shall also be sent by the Railway Accounts Officer to the Accountant General,
Pakistan Revenues. The clearance memo will be sent to the Accountant General,
Pakistan Revenues by the State Bank.
The Railway transactions, arising in the provincial books of the various Accountants
General/Comptrollers will be settled by them direct with the Railway through the State Bank of
Pakistan. In case of Railway transaction, arising in the Central Section of the Accounts of the
Provincial Accountants General and in the books of the Defence and Posts, Telegraphs and
Telephones, Accounts Offices, they will be passed on through Exchange Accounts to the
Accountant General, Pakistan Revenues and it shall be the responsibility of the latter to arrange
for the necessary money settlement in respect of such transactions with the Railway Accounts
Officers. The schedules, supported with vouchers shall be sent by the Civil Defence and Post,
Telegraph and Telephone, Accounts Officers to the Railway Accounts Officers direct and copies
of the schedules will be sent to the Accountant General, Pakistan Revenues in support of the
entries in Exchange Accounts. As regards the Railway transactions, arising in Pakistan Foreign
Missions (including the High Commission for Pakistan in the U.K.) the Accountant General,
Pakistan Revenues will advise the State Bank to debit Railway fund concerned by per contra
credit to Central Government cash balance. A copy of the advice issued to the State Bank in the
above cases will be endorsed to the Railway Account Officer and in the case of transactions
arising in Pakistan Foreign Mission the copy of the advice will be supported with the duplicate
copies of the schedules with certificate to the effect that the statement of receipts and expendi-
ture in respect of the Railway transactions have been forwarded with vouchers and receipts to
the Financial adviser and Chief Accounts Officer, Pakistan Western/Pakistan Eastern Railways.
176-A. In case of purchase of Rolling stock, coal etc. made by Railway from foreign countries by
opening of letters of- credit on the authorised banks debits on account of such
transactions will be adjusted by the State Bank of Pakistan by debit to Railway Fund
concerned on receipts of advice from the Audit Officer, Industries, Supply and Food and a
copy of the advice, duly supported by requisite documents will simultaneously be sent to
the respective Financial Adviser and Chief Accounts Officers.
The transactions in which cash settlement will be necessary between the Railways and
other Departments and the manner in which it will be done are indicated below:-—
In case of purchase made by the Director General, Supply and Development on behalf of
Railways and paid for by the Audit Officer, Industries, Supply and Food the latter will send to the
Railway Accounts Officer concerned monthly, bills duly supported by paid vouchers. These bills
will be checked by the Railway Accounts Officers concerned within seven days of their receipt
and re-imbursement will be arranged to the Audit Officer, Industries, Supply and Food through
crossed cheques.
SETTLEMENT OF TRANSACTIONS IN CASH BETWEEN CENTRAL AND PROVINCIAL
GOVERNMENTS AND THE RAILWAYS
177) The Central and Provincial Government Department will issue credit notes as heretofore
in favour of the Railways in payment of fares and freight, etc. The system of payment by
credit notes will be extended to other cases also which were not so far covered by them.
In such cases the department concerned will receive a Rill from the Railways containing
full particulars of the payments, demanded and issue a credit note in settlement thereof.
178) The Railway Account Officer will work out the payments receivable from other
Departments on the basis of these credit notes and periodically issue advices to the State
Bank for crediting the Railway Fund with the amounts thereof by per contra debit to the
cash balances of the Government concerned. They will simultaneously endorse copies of
such advices duly supported by the credit notes to the Account Officers on whose books
the payments in question are adjustable.
177A. In the case of work executed by P.W.D. on behalf of the Railways prior deposits be
credited by cheques by the Railways under the head "P.W. Deposits". Further procedure
laid down in Art. 409—412 of the C. P. W. A. Code or the corresponding provision in the
Provincial codes will be followed in this case and the refunds of unspent balances of
deposit will be made by cheques by debit to the above head. In case of the expenditure
incurred in excess of the amount deposited by Railways the excess expenditure will be
transferred to the Head "Misc. P.W. Advances" in the books of the Director of Audit and
Account (Works), Lahore or the Accountant General, East Pakistan, Dacca as the case
may be and action will be taken by them for recovery of the amount from the Railways
concerned. The Divisional Officer of the P.W.D. will render periodical account of the
expenditure from the deposit account to the Financial Adviser and Chief Accounts Officer
concerned. The re-imbursement will be made in full by the Financial Adviser and Chief
Accounts Officer of the Railways and the Civil Accounts. Officer. Subsequent re-
imbursement, if any, will,} however, be made with the consent of the other party.
RAILWAY TRANSACTIONS WITH FOREIGN MISSIONS, ETC
177B. The suspense heads "P.W.R. Suspense," "P.E.R. Suspense" already opened by-the
Accountant General, Pakistan Revenues and other Accounts Officers in Part IV—
Suspense—Suspense Accounts—Suspense Account" will continue to be operated by the
Foreign Mission (including the High Commission for Pakistan in U.K.) and other
department to accommodate the expenditure incurred and receipts realised on behalf of
the Railways.
An adjustment register and a broadsheet will be maintained in form A. O.-11 of this Code
after introducing therein the heads " P. W. R. Suspense " and " P: E. R. Suspense " by the
Accountant General, Pakistan Revenues and other Account Officers concerned to maintain a
watch over the clearance of the transactions adjustable with Railways. This register will also
indicate clearly the number and date of the memoranda of clearance, received from the State
Bank. It will be closed monthly. In case of the stores purchased by the Railways by opening of
letter of credit the procedure now being followed by the Audit Officer, Industries, Supply and
Food for accounting of letter of credit transaction is as under :—
The detailed head “L.C. Suspense" account denotes payments made in foreign countries
on production of shipping documents or Railway receipt, etc. The State Bank re-imburses such
payments as soon as an advice of the payment, having been made abroad together with a copy
of the shipping document, is presented to it. In turn the State Bank informs the Audit Officer,
Industries, Supply and Food of the payment having been made by it and also sends a copy of
the shipping document. On receipt of the shipping documents and the advice of payment the
Audit Officer Industries, supply and Food carries out the following adjustment :—
Dr. P. W. R. Suspense or P. E. R. Suspense.
Cr. L.C. Suspense.
When the clearance memo, issued by the State Bank is received by the Accountant
General, Pakistan Revenues he will carry out the following adjustment:—
Dr. State Bank Deposits.
Cr. Exchange Account between Accountant General, Pakistan Revenues
and the Audit Officer, Industries, Supply and Food.
On receipt of the Exchange Account from the A. G. P. R. the A. O. I. S. and Food will
carry out the following adjustment :—
Dr Exchange Account between Accountant General, Pakistan Revenues
and Audit Officer, Industries, Supply and Food.
Dr. Deduct Debit L. C. Suspense.
The Audit Officer, Industries, Supply and Food will then advise the State Bank to make
adjustments of the amount against the balances of the respective Railway Fund and clear the
amount adjusted previously under Pakistan Western Railway/Pakistan Eastern Railway
suspense.
English transactions pertaining to Railway appear in the Account of receipts and
disbursements of the High Commissioner for Pakistan in U. K. and an extract of the High
Commissions account together with schedules relating to the transactions adjustable under "
Remittance Misc. Account between England; and Pakistan" is forwarded by the Accountant
General, Pakistan Revenues to the Financial Adviser and Chief Accounts Officers of Railway
concerned.
In consequence of the Provincialisation of Railways while the English transactions will
continue to be exhibited in the Accounts of Receipts and Disbursements of the High
Commission, the extracts of the Accounts will no longer require to be forwarded to the Financial
Adviser and Chief Accounts Officer of Pakistan Western or Pakistan Eastern Railway. All that
would be required in this case will be that the Accountant General, Pakistan Revenues will
advise the State Bank of Pakistan to make necessary adjustment against the Railway Account
Officer. On receipt of Memoranda of clearance from the State Bank, the Accountant General,
Pakistan Revenues will carry out the following adjustment:—
Dr./Cr. State Bank Deposits.
Cr./Dr. Remittance Account between England and Pakistan.
The adjustment made against the Railway Fund will be communicated to the Financial
Advisor and Chief Accounts Officer concerned by the Central Accounts under the final heads will
be made by the Railway Account Officer.
ADJUSTMENT OF TRANSACTION AT THE CLOSE OF THE YEAR
177C. Return on Government investments in the Railways will be payable by the respective
Railway to the Provincial Government in equal monthly instalments. The Provincial
Government will in its turn arrange adjustment of the return payable to the Central
Government. The amounts of contribution payable by Railway will be subject to audit and
the Chief Auditor of the Railway will have to furnish audit certificate. The Provincial
Accountants General on receipt of audit certificate will effect necessary adjustment
through the State Bank of Pakistan. Thereafter adjustment for the return payable to the
Central Government will be arranged by them. The contribution so received from the Rail-
ways will be accounted for under the Minor head ' Railway Contribution to General
Revenues' under- the Major head ' XX—Interest'.
The existing capital Major hea4 ' 57—Construction of State Railways' in Section BB
Railway Capital Account outside Revenue has been split up in the following three parts with
effect from the 1st July, 1962 :—
i. 67—A Construction of State Railways-Capital outlay by Government of Pakistan.
ii. 67—B Construction of State Railways—Capital outlay by Government of East Pakistan.
iii. 67—C Construction of State Railways—Capital outlay by Government of West Pakistan.
The capital expenditure under the existing Major head “67—Construction of State
Railways", on 30th June 1962 will be transferred to the head” 67—A Construction of State
Railways—Capital outlay by Government of Pakistan “without financial adjustment in the books
of the Railway. After 1st July, 1962 the Capital expenditure on the Railways will be booked partly
under the head " 67—B “or” 67—:C "for rupee portion of the expenditure and partly under the
head " 67-A " for foreign exchange components financed by the Central Government from
Loans.
N.B.—The balances under Depreciation Reserve Fund, Railway Reserve Fund and Staff
Benefit Fund as on 30th June, 1962 will immediately be transferred from the Central Section of
Accounts to the Provincial accounts without financial adjustment'. The actual transfer of cash
balances from the Central to the Provincial consolidated Fund will be arranged by the Finance
Department of the Provincial Government in consultation with Government of Pakistan, Ministry
of Finance.
N.B.1.—The State Bank will issue a memoranda of clearance in form 13 of this Code.
N.B.2.—In cases where it is detected that any excess or erroneous payment has been
made the Paying department will, subsequently, claim re-imbursement treating it as a fresh
transaction and deal with as such. The advices to be issued to the State Bank for making
monetary adjustments between the Railway Fund and the Central and Provincial Governments
cash balance will be sent by Railways and other Account Officers.
N.B. 3—the Provincial/Central Government Departments may make payments to the
Railways in cash or through cheques instead of issuing credit notes, when the amounts to be
involved arc small or when this method of settlement is found to be inconvenient.
N.B.4.—Notwithstanding the abolition of exchange accounts between the Railways and
other departments the receipts and expenditure under the major heads (a) IV-Taxes and Income
other than Corporation Tax, (b) XII-A—Taxes and Duties earned in connection with
Rehabilitation of Displaced persons, (c) XX—Interest and (</) 22—Interest on Debt and other
obligations which are not Railway transactions but are at present adjusted finally in the Railway
Departments will continue to be adjusted as such.
N.B.5.—
i. The payments made to Railways by means of cheques and the recoveries affected
from them will be debited and credited respectively to the final service and Receipt
heads concern in the books of the Accountant. General, East Pakistan or West
Pakistan as the case may be.
ii. For obtaining service postage stamps from the treasuries a cheque for the amount
involved should invariably be issued as here to fore by the Railways.
N.B. 6.—In the case of payments of fare, freight, etc., charges referred to in Article 177
above, the Accountant General, Pakistan Revenues and the Provincial Accountant General will,
on receipt of Memoranda of Clearance from the State Bank, carry out the following adjustment:
—
Dr. State Bank Suspense.
Cr. State Bank Deposits.
On receipt of advice (duly supported with vouchers) from the Railway Account Officer, the
following adjustment will be carried out by the Accounts Officer •concerned:—
Dr. Final head concerned.
Cr. Deduct Debits.
State Bank Suspense.
In the case of the transactions, adjustable finally in the Central Section of the accounts of
a Provincial Accountant General and in the books of the Defence and the Posts, Telegraphs and
Telephones, Account Officers, the Accountant General, Pakistan Revenues will carry out the ad-
justment in the manner, indicated above, except that the debit adjustable by the other Accounts
Officers will be classified by the Accountant General, Pakistan Revenues under the Exchange
Account head concerned.
In respect of the amounts adjustable with the Railways, the Provincial Accountants
General and the Accountant General, Pakistan Revenues will carry out the following adjustment:
—
On receipt of Memoranda of Clearance from the Bank the Provincial Accountants
General, who initiated the adjustment, will clear the outstanding in his account under the head
"P.WJR..,
 Suspense" or "P.E.R. Suspense" by deduct entry per contra debit credit to the head
"State Bank Deposits'. A similar procedure will be adopted by the Accountant General, Pakistan
Revenues for settlement of the transactions arising in Pakistan Foreign Missions.
As regards the settlement of the Railway transactions arising in Central Section of the
Books of the Civil Accountants General, Defence and Posts, Telegraphs and Telephones,
Account Office r, the following procedure will be followed:—
On receipt of Exchange Account from the Civil Defence and Posts, Telegraphs and Tele-
phones, Account Officers, the Accountant General, Pakistan Revenues will carry out the
following adjustment:—
Cr./Dr. Exchange Account and head concerned. Dr./Cr. P.W.R. Suspense or P.E.R.
Suspense.
The Accountant General, Pakistan Revenues will then advise "the State Bank of Pakistan
to make adjustment against the balances of the Railway Fund.
On receipt of Memoranda of Clearance from the Bank, the Accountant General, Pakistan
Revenues will carry out the following adjustment:—
Dr./Cr. State Bank Deposits.
Cr./Dr. Deduct Debit/Deduct Credit.
P.W.R. Suspense or P.E.R. Suspense.
N.B.7.—The consolidated monthly accounts relating to the transaction appearing in
Central Section of Account’s in Railways books will continue to be submitted to the Central
Government direct by the respective Provincial Railway Board as required under Art. 15 (j) of the
Account Code Vol. I. The material for Central Finance Accounts and Combined Finance and
Revenue Accounts will continue to be submitted by the Railways to the Accountant General,
Pakistan Revenues and this office respectively as usual. In addition to this, the Financial
Adviser and Chief Accounts Officers will also have to supply certain material to the Accountant
General, West Pakistan and Accountant General, East Pakistan for incorporation in the
Provincial Governments Finance Accounts.
N.B. —The Railway transactions, e.g., leave salary, payments of pension Provident Fund
deductions of Railway employees temporarily working in other departments etc., shall be
adjusted with the Railway through the medium of the P.W.R. Suspense and P.E.R. Suspense in
the Provincial Section of accounts.
These Account Officers will also simultaneously furnish the Railway Account Officers with
copies of their advices showing particulars of such transaction. The recoveries on account of
Provident Fund adjustable in the books of a Non-Railway Account Officer shall, however, be
paid by crossed cheques each month so as to enable the Account Officer concerned to credit
the amount to the accounts of the depositors. The foreign services contributions payable to the
Central/ Provincial Government departments shall be paid immediately on receipt of bills from
the former.
ADJUSTMENT OF TRANSACTIONS RELATING TO PROVIDENT FUNDS, Q-LOANS
ADVANCES BY THE CENTRAL GOVT., DEPOSITS AND ADVANCES ETC.
177D. The subscribers on 30-6-1962 to Defence. Saving State Railway General and
Contributory Provident Funds shall continue to contribute to the Funds on the same basis
as existed before 1-7-1962 and their contribution shall be credited to the General
balances of the Central Government. The liability in respect of the payment of the above
fund balances to the employees shall also be that of the Central Government. The
 accounts of these funds will be kept in the Central Section of the account in the Railways
books. All the documents relating to these provident Fund accounts i.e. ledgers, P.F.
Journals, Check Sheets, etc., will be distinctly marked "Central Accounts". The credits
and debits to these accounts will initially take place in the Provincial Railway Accounts
“and thereafter necessary transfer to the "Central Accounts" would be carried out every
month, through the medium of the major head "Adjusting Account" between Central and
Provincial Governments. Howler, a Provincial Provident Fund will be constituted in the
books of the Railways with effect from 1-7-1962. The accounts of the subscribers to this
Fund will be kept separate from Central Accounts.
177E. The account of the loans and advances made up to 30-6-1962 will be maintained in the
Central Section of account in the Railways "books and all .Journal slips prepared for the
same will be distinctly marked as such. The recoveries of the advances will however
initially be booked in the Provincial Section of account and at the end of month it would be
necessary to adjust these recoveries between the Railway Fund and the Central
consolidated Fund through the Slate Bank of Pakistan in order to bring them under
Central section of accounts. The interest charges recovered in respect of these loans will
be credited to "XX-Interest" in the Central Section of accounts and adjustments carried
out through the State Bank of Pakistan as in the case of principal recovered. As a result
of Provincialization of Railways with effect from 1-7-1962 all loans and advances to the
Railway-Employees granted on or after 1-7-1962 will be accounted for under **R—Loans
and Advances by the Provincial Government", in the books of the Railways. The
repayment of these advances will be credited to the same head. The interest charges
recovered in respect of these loans will be credited to "XX-Interest" in the Provincial
Section of Accounts. The balances on 30-6-1962 in the various heads of account
operated in the Railway books under the Section P. Deposit and Advances (Advances not
bearing Interest) will be transferred to the Provincial Section of accounts without financial
adjustment on 1-7-1962.
ADJUSTMENT OF PENSIONARY CHARGES
The Provincial Governments have become responsible for the pensionary charges after
30-6-1962 in-respect of the staff transferred to the Provincial Governments in terms of Art. 9-(l)
(b) of the Presidential order No. 33 dated 9-8-1962. The same principle will hold good from
determining the incidence of special contribution and gratuity paid to the staff.
 CHAPTER 14.—EXCHANGE ACCOUNTS BETWEEN CIVIL AND POSTS, TELEGRAPHS
AND TELEPHONES

Introductory 180 Responsibility for Adjustment 186

Adjustment of transactions 182 Adjustment of Provincial 187

between Provinces and the transactions in the accounts for
Posts, Telegraphs and May and June.
Telephones Department.

Exchange Accounts 183

Due date 184 List of Account Officers who are in Annexure

account with each Deputy
Account Jurisdiction 185 Comptroller Posts, Telegraphs
and Telephones Branch

Introductory
180) The two Deputy Comptrollers, Posts. Telegraphs and Telephones Branch, Lahore and
Dacca shall be treated as independent Account Officers of the Posts, Telegraphs and
Telephones Department for purposes of Exchange Accounts. The list of Account Officers
in account with the Deputy Comptrollers, Posts, Telegraphs and Telephones shall be as
given in the Annexure to this Chapter.
181) The general rules of procedure laid down in Chapter 10 shall apply mutatis mutandis to
the Exchange Accounts with the Deputy Comptrollers, Posts, Telegraphs and Telephones
Branch. The rules applicable prescribe inter alia—
1. the classification of the Exchange Accounts under the four main heads
prescribed in Article 133;
2. the preparation of the Exchange Accounts, both outward and inward, in the form
prescribed in Article 133, Forms 16 and 17 being used as accompanying schedules
containing details of transactions including in the Exchange Accounts ;
3. the maintenance of Remittance Registers, to watch the adjustment of remittance
transactions passing through heads I and II; and
4. the maintenance of separate Progress Registers, Inward Adjustment Registers
and Objection Books.
ADJUSTMENT OF TRANSACTIONS BETWEEN PROVINCES AND THE POSTS,
TELEGRAPHS AND TELEPHONES DEPARTMENT
182) The rule in Article 157 shall apply mutatis mutandis to the adjustment of
transactions between a Provincial Government and the Posts, Telegraphs and
Telephones Department.
183) A single Exchange Account should be prepared for all transactions relating to the
Posts, Telegraphs and Telephones Department including Postal Telegraphs, Telephone
and Wireless branches. An Account Officer who is in account with one of the Deputy
Comptroller, Posts, Telegraphs and Telephone Branch only, should include all items
pertaining to other Deputy Comptrollers in the same account.
 Note 1.—The details of the remittance transactions pertaining to the
different branches should be shown separately by treasuries in Form 16
accompanying the Exchange Accounts.
Note 2.—In advance of the monthly Exchange Accounts, a preliminary
statement showing the sale of ordinary (including air mail), service and
Defence saving stamps should be forwarded to the Deputy Comptroller,
Posts, Telegraphs and Telephones concerned so as to reach his office on
the 4th day of the month following the month of account in the case of
transactions for October, January, March and April, and on the 6th of the
following month in other cases. Should the statement too be late for the
post, the figures should be communicated by telegraph or telephone and
this followed by confirmation by post. If it is necessary to make any
modification involving a large amount in the statement, it should similarly be
communicated by telegraph. or telephone by the 12th of that month.
DUE DATE
184) The due date for the despatch of the Exchange Accounts between Civil and Posts,
Telegraphs and Telephones have been prescribed in Article 82.
ACCOUNT JURISDICTION
185) The account jurisdiction of the two Deputy Comptrollers, Posts, Telegraphs and
Telephones Branch shall be as shown below :—
POSTS, TELEGRAPHS AND TELEPHONES CIRCLES
Deputy Comptroller, Posts, Telegraphs and Telephones Branch, West Pakistan, Lahore.
Deputy Comptroller, Posts, Telegraphs and Telephones Branch, East Pakistan, Dacca.
Note 1.—Transactions pertaining to Telegraph Store Depots should be
adjusted by the Deputy Comptroller, Posts, Telegraphs and Telephones
Branch, Lahore.
Note 2.—Transactions of the Engineers incharge Eastern and Western
wireless regions and the Radio Offices under their control should be
adjusted by the Deputy Comptrollers, Posts, Telegraphs and Telephones
Branch, Lahore and Dacca, respectively.
Note 3.—Cost of Printing and Stationery—
i. The charges debatable to the Posts, Telegraphs and Telephones
Departments for work done and supplies made by the Central
Government Presses and the Central Stationery Offices should be
passed on by the Accountant General, Pakistan Revenues to the
Deputy Comptroller, Posts, Telegraphs and Telephones Branch,
Lahore, with the exception of charges relating to the supply of sealing
wax which should be passed on to the respective Deputy Comptroller,
Posts Telegraphs and Telephones Branch.
ii. Charges debitable to the Posts, Telegraphs and Telephones
Department for the cost of stationery supplied and printing work done
by Provincial Stationery Depots and Provincial Government Presses
should be passed on to the Deputy Comptorller, Posts, Telegraph, and
Telephones Branch, with whom the Civil Account Officer Concerned is
in accounts,
 Note 4.—Postal Insurance premia and Telephones.—These should be
credited to the Deputy Comptroller, Posts, Telegraphs and Telephones
Branch Lahore with whom each Civil Accounts Officer exchanges Accounts.
The certified lists of premia should, however, be sent to the Director, Postal
Life Insurance, Karachi, direct.
RESPONSIBILITY FOR ADJUSTMENT
186) The Civil Account Officers shall be responsible for prompt adjustment of items
appearing in the inward Exchange Accounts under Heads I and HI and for the clearance
of items passed on by them in the outward Exchange Accounts under Heads II and IV
which have been rejected by the Deputy Comptrollers, Posts, Telegraphs and
Telephones Branch. Similarly, the Deputy Comptroller, Posts, Telegraphs and
Telephones Branch, shall be responsible for the prompt adjustment of items appearing in
the inward Exchange Accounts under Heads II and IV and for the clearance of rejected
items under Heads I and III of the outward Exchange Accounts. See also Article 136.
Note—Debit raised under Head 1 by Deputy Comptroller, Posts Telegraphs
and Telephones Branch for remittances into treasuries by Post Offices
should be supported by consolidated receipts prepared by postmasters and
checked and verified by treasuries. In respect of drawings from treasuries by
Post Offices, the consolidated receipts received by the Civil Accountants
General in duplicate through treasuries should be checked in totals and
agreed with the' debits raised under Head II of the Exchange Account. One
copy of the consolidated receipt should be sent to the Deputy Comptroller,
Posts, Telegraphs and Telephones Branch concerned in support of the debit
in the Exchange Accounts the other, copy being retained "" the office of the
Civil Account Officer.
ADJUSTMENT OF PROVINCIAL TRANSACTIONS IN THE ACCOUNTS FOR MAY
AND JUNE 4
187) The rule in Article 166 shall apply mutatis mutandis to transactions arising in the
accounts of the Posts, Telegraphs, and Telephones Department for May and June which
are adjustable against balances of the Provincial Governments.

ANNEXURE
(See Article 180)
List of Account Officers who are in account with each Deputy Comptroller, Posts,
Telegraphs and Telephones Branch

Name of Deputy
Comptroller, Posts, Name of Civil Accounts Name of Defence
Telegraphs and Officers Accounts Officers
Telephones Branch

Deputy Comptroller, Posts, 1. Accountant General, 1. Command Controller

Telegraphs and Telephones Pakistan Revenues, of Military Accounts,
Branch, Lahore. Karachi. Rawalpindi.
2. Audit Officer, Industries 2. Controller of Military
Supplies and Food. Accounts, Rawalpindi.
3. Accountant General, 3. Controller of Ord-
West Pakistan Lahore. nance Factory Accounts,
Wah Cantt.
4. Comptroller, Northern
Area, Peshawar 4. Controller of Military
Accounts, Lahore Cantt.
5. Controller of Ac-
counts, Air Force Lahore
Cantt.
6. Controller of Military
Accounts & Pensions,
Lahore.
7. Controller of Military
Accounts, Karachi.
8. Controller of Naval
Accounts, Karachi.
9. Field Controller of
Military Accounts, Lahore
Cantt.
10. Controller of Military
1. Accountant General, Accounts, Dacca.
Pakistan Revenues,
Karachi. Do.
The Deputy Comptroller,
Posts, Telegraphs and Tele- 2. Audit Officer,
phones Branch, Dacca. Industries, Supply and
Food.
3. Accountant General,
West Pakistan, Lahore.
4. Accountant General,
East Pakistan, Dacca.

CHAPTER 15
CENTRAL ADJUSTING ACCOUNT
Deleted.
 CHAPTER 16,—ACCOUNTS CURRENT BETWEEN ENGLAND AND PAKISTAN

Scope of the Accounts Current 198 Pre-payment of the cost of Stores 214
supplied to Pakistan States

Inward and Outward Accounts 200 Direct Purchase of stores in the 215
Inward Accounts United Kingdom

Classification of items in the Inward 201 Outward Accounts— 216

accounts Form of Outward Account

Money settlement with Provincial 204 Special items in outward 221

Governments and Railways Accounts— Light dues payable to
Board of Trade

Treatment in the office of the Ac- 205 Deceased, distressed and 222
countant General, Pakistan discharged Seamen
Revenues

Adjustments in Pakistan Accounts 206 Navy Bills 223

Dates of Despatch 209 Emigration and other Bills 224

Sterling Family Pension Funds
(Civil) Out standings

European Stores— Lists of sub-heads for use in the 225

Accounts Current between
Stores, for the Public Works De-
England& Pakistan under the
partment, Government Commercial
minor head
Undertakings Local Funds, Pakistan
State etc., Register of Invoices
Recovery of cost of European
Stores . from Local Funds and
Pakistan States.

"Remittance Miscellaneous Ac- 226

counts between England and
Pakistan'-

Pre-payment of the cost of Stores Annexure

supplied to Pakistan States

Scope of the Accounts Current

198) All transactions in the United Kingdom of the Central Government of Pakistan and
its Provincial Governments and all remittances effected through the agency of
Government on behalf of third parties (e.g., recoverable expenditure in Pakistan on behalf
of Her Majesty's Government and expenditure incurred in England on behalf of Local
 Funds Pakistan States, etc.) should be included in the Remittance Accounts between
England and Pakistan. Transactions of the Central and Provincial Governments which are
passed on to Pakistan through this Account shall eventually be incorporated by Account
Officers concerned in the accounts kept in Pakistan under appropriate heads of account,
vide clause (6) under Article 16 in Volume I of this Code.
199) Leave salaries and pensions of Government servants paid in Colonies which have
no direct Accounts Current with Pakistan will be passed on to Pakistan through the
Accounts Current between England and Pakistan for adjustment in the Pakistan books. In
order to enable the Director of Audit and Accounts, High Commission for Pakistan in U.
K- to deal with such items, the Account Officers in Pakistan should submit to him
quarterly returns in Form 39 showing the warrants issued by them for the payment of
leave salaries and pensions in those Colonies Cases in which Government servants to
whom such warrants were issued did not draw any part of their leave salary on the
warrant should be reported to the Director of Audit and Accounts, High Commission for
Pakistan in the United Kingdom.
INWARD AND OUTWARD ACCOUNTS
200) The Accounts Current sent from England to Pakistan shall be termed "Inward"
accounts, the accounts sent from Pakistan to England being style "Outward" accounts.
A. For facility of reference, the accounts mentioned in this Article are described in this
and other Chapters of this Code as London Accounts.
INWARD ACCOUNTS
CLASSIFICATION OF ITEMS IN THE INWARD ACCOUNTS
201) Monthly totals of transactions passed on to Pakistan for adjustment should be
exhibited in the Accounts Current under the following heads :—
Remittance: Miscellaneous Accounts between England and Pakistan sub
divided under—
a) Civil Accountant General Pakistan Revenues.
b) Audit Officer, Industries, Supplies and Food.
c) Posts. Telegraphs and Telephones.
d) Defence Services.
e) Net disbursements on behalf of Railways.
f) Net disbursements on behalf of Provincial Governments.
g) Remittances Miscellaneous Accounts between England and Pakistan.
The details of the revenue and capital transactions of the Central Government under
appropriate heads of account should be given in subsidiary monthly statements' of receipts and
disbursements working up to the totals in the Accounts These statements should be transmitted
by the Director, Audit and High Commission for Pakistan in U. K. direct to the Account Officers in
Pakistan, separate statements being sent to the Deputy Comptrollers Telegraphs and
Telephones, Lahore and the Deputy Comptroller, Posts, Telegraphs and Telephones, Dacca in
respect of Posts, Telegraphs and Telephones Sections adjustable in their books and to the
Financial Adviser and Chief Accounts Officer; P. W. Railway and Financial Adviser and Chief
Accounts Officer, East Pakistan Railway 'in respect of Railway transactions adjustable in their
books Similarly statement of receipts and disbursements relating to each Province classed
under prescribed heads of accounted working up to the amounts shown in the Accounts Current
should be transmitted monthly Provincial Government and Provincial Accountant General direct
by the r Audit and Accounts, High Commission for Pakistan in U. K. The in these statements of
Provincial and Railway transactions relating to-con-ion passages: publications supplied to
Pakistan, provident funds, motor car and other advances, etc., should be supported by detailed
statements containing full particulars of the transactions. The transactions under "Remittance:
Miscellaneous Amounts between England and Pakistan" should be advised in detail Through
separate schedules which for Civil transactions including Posts, Telegraphs and Telephones
should be sent to the Accountant General, Pakistan Revenues, S3l*Those for Defence Services
should be sent to the Military Accountant General who will deal with them according to the rules
laid down in the Military Account Code
Note -In order to enable the Director, Audit and Accounts, High Commission
for Pakistan in the united Kingdom to classify the transactions under
proper heads in their monthly statements in the all authorities for payment in
the United Kingdom including leave salary certificates, Pension payment
orders and indents for stores should furnish the following particular-
a) the major and minor heads of account;
b) the particular Government to which the payment is debitable; in the case of charges
debitable to the Central Government, whether debitable to the Civil (including Posts,
Telegraphs and Telephones and Railways) estimates or Defence Services estimates;
c) whether the expenditure is "charged" (non-voted) or "voted" ;
d) full classification of any deduction to be made from the payment.
202) The transactions accounted for under "Net disbursements on behalf of Provincial
Governments" shall include not only transactions under Revenue, Service and Capital
heads but also those relating to Provincial Debt and Deposit heads. No items of receipts
or disbursements on behalf of Provincial Governments should be passed through the
head "Remittance : Miscellaneous Accounts between England and Pakistan" -except
credits for passage rebates recovered in England which should be passed on to Pakistan
through the sub-head "Passage Rebates".
203) The Inward Accounts Current transactions relating to the head " Remittance:
Miscellaneous Account between England and Pakistan" supported by schedules should
be sent to the Accountant General, Pakistan Revenues, and the Military Accountant
General. These accounts shall contain only original items (i.e., items adjustable in
Pakistan). No general rule of classification of an item as "original" or "responding" can be
laid down, but the principle to be observed, where possible, should be that items should
be treated as original in the country in which the first cash transaction takes place.
A list of the sub-heads appearing in the Inward Accounts is given in the Annexure to this
Chapter under the heading "Adjustable in Pakistan". No new sub-head shall be added to the list
without the approval of the Comptroller and Auditor General.
MONEY SETTLEMENT WITH PROVINCIAL GOVERNMENTS AND RAILWAYS
204) Provincial transactions in England shall be taken in the first instance against the
balances of the Central Pakistan Government. In order to enable adjustments to be made
in Pakistan against the balances of Provincial Governments as early as possible, the net
disbursements made by the High Commissioner for Pakistan on behalf of each Provincial
Government will be intimated by the Director, Audit and Accounts to the High
Commissioner for Pakistan in the United Kingdom to the Accountant General, Pakistan
 Revenues by the first air mail after the 10th of the month following that to which the
transactions relate, the figures for the month of June being intimated by telegram so as to
reach the Accountant General, Pakistan Revenues, before the 15th of July. Any items
affecting Provincial revenues coming to light after the despatch of June figures should be
adjusted in the accounts of the following year. On receipt of the intimations from London
the Accountant General, Pakistan Revenues, should immediately arrange with the
Central Accounts Section of the State Bank at Karachi to have the necessary adjustments
made against the balances of the Provincial Government concerned by corresponding
credit to the account of the Central Government. For the purpose of these adjustments
the rupee cost of the sterling payments should be computed at the average rate of
exchange for the month to which the payments relate (vide Art. 230).
THE MONETARY SETTLEMENT IN RESPECT OF RAILWAY TRANSACTIONS PASSED
THROUGH INWARD LONDON ACCOUNTS MADE IN THE MANNER PRESCRIBED IN
ARTICLE 177D OF THIS CODE.
Note — If any Provincial transactions are erroneously passed on by the
Director, Audit and Accounts to the High Commission for Pakistan in the
United Kingdom, through his subsidiary account current of Miscellaneous
remittance transaction (Civil) instead of through the monthly statements of
Provincial receipts and disbursements, the Accountant General, Pakistan
Revenues should initiate the necessary adjustment against the Provincial
balances in respect of such transactions and communicate the items to the
Provincial Accountant General concerned through his outward "Settlement
Account". In the converse case of any central transactions being
erroneously included in the monthly statements of provincial receipts and
disbursements, the Provincial Accountant General concerned should rectify
the error and initiate necessary adjustments between Central and Provincial
balances. In the case of credits for passage rebates recovered in England
which are passed on through the subsidiary Account Current of
Miscellaneous remittance transactions the Accountant General, Pakistan
Revenues, should communicate to each Provincial Accountant Genera the
share adjustable in his accounts by credit to Central and Provincial heads it
shall be the duty-of the Provincial Accountant General to initiate the
necessary adjustment between Central and Provincial balances in respect of
the passage rebates adjusted in the Provincial section of his accounts.
TREATMENT IN OFFICE OF THE ACCOUNTANT GENERAL, PAKISTAN REVENUES
205) On receipt of the Inward Accounts Current (including the subsidiary accounts
current of miscellaneous remittance transactions) from London, extracts of items which
are adjustable on the books of other Account Officers should be sent by the Accountant
General, Pakistan Revenues, to those officers for necessary adjustment.
Note 1 —Extracts relating to Revenue and Capital transactions of the
Commercial Department and undertakings of the Central Government
mentioned in the Annexure to Chapter 4 of Volume l of this Code should be
sent by the Accountant General, Pakistan Revenues, to the Account Officers
of those Departments and undertakings.
Note 2 —If any item in the extracts from the Inward Account received from
the Accountant General Pakistan Reveres, is found to be adjustable in the
accounts of the Defence Department it should be passed on for adjustment
to the Defence Account Officer concerned direct through the Exchange
 Account, an intimation being sent to the Accountant General, Pakistan
Revenues.
ADJUSTMENT IN PAKISTAN ACCOUNTS
206) The adjustments in respect of sterling transactions of Provincial Governments
should be effected by Provincial Accountants General in three stages, viz.,
a. on receipt of the intimation of adjustment against the balance of the
Province from the Central Accounts Section of the State Bank ;
b. fin on receipt of the monthly statements of receipts and
disbursements from the Director, Audit and Accounts, High Commission for Pakistan in
the United Kingdom ; and
c. on receipt of extracts of the Inward Accounts in which the net
disbursements on behalf of each Province will be shown in lump totals.
The adjustments at these stages should be made as follows:—

I Stage.

Dr. Suspense Accounts. Provincial Books Central Books

Central Accounts Office—State Bank suspense Nil

State Bank Deposit—Central Accounts Office—State Bank Cr.

In the accounts of the Accountant General, Pakistan Revenue, to whom the Central
Accounts Section of the State Bank will likewise communicate the adjustments made in favour of
the balance of the Central Government, the following adjustment should be made :—
Dr. State Bank Deposit
Central Accounts Office—State Bank,
Exchange Account with Provincial Accountants General concerned. Cr.
The credits in the Accounts Current will be set off against the debits raised by Provincial
Accountants General under III below.

II. Stage.

Provincial Books Central Books

Dr. Departmental Adjusting Account or other heads concerned Nil

Suspense Account—Central Accounts Office—State Bank Cr.

Suspense
(Minus Debit)
(See also Rule below Article 90 and last sentence of Article 108.)

III. Stage.
 Provincial Books. Central Books

Nil. .. Dr. Exchange Account with the Accountant General, Cr.

Pakistan Revenues Dr./Cr. Exchange on Remittance Accounts.
Accounts with the High Commissioner

(See also Rule below Article 90 and last sentence of Article 108).
In effecting adjustments at the first two stages, the sterling transactions should be
converted into rupees at the average rate of exchange for the month in which the transactions
take place in England (vide Article 230). When the Departmental Suspense heads are cleared in
the usual course, the credit or debit to the appropriate revenue or expenditure head should be
made at the conventional rate of Is. 6d. to the rupee (Article 227), the difference between the
amounts so booked and the value of the transactions at the average rate being taken to the
minor head "Loss or gain by exchange" under the respective major heads.
At the third stage, the response to the debits in the Inward Accounts should be given at
the conventional rate of exchange while the corresponding debit to the Accountant General,
Pakistan Revenues, should be raised at the average rate of exchange the difference being taken
to the deposit head "Exchange on Remittance Accounts.",
Note I, — For the purpose of adjustment at all the three stages mentioned in
this Article, the Sterling transactions should be converted into the Pakistan
Currency to the nearest paisa.
Note 2 — No adjustment on account of loss or gain by exchange in respect
of sterling transactions relating to Provincial debt, deposit and remittance
heads should be included under those heads. The difference between the
rupee cost of such transactions at the average rate of exchange and
the».value of the booked transactions at the conventional rate of exchange
should be adjusted under the head "XLVl. ---Miscellaneous" "as net gain by
exchange on Remittance transaction". If in any year the net result of the
adjustments under this head is a loss it should be adjusted as a minus
receipt to avoid unnecessary appropriation of funds.
Note 3 — No adjustment on account of exchange should be made under the
minor head "Loss or gain by exchange" in respect of the cost of English
stores purchased for the Public Works Department. The cost of such stores
should be adjusted in the regular accounts as well as in the accounts of
works or stock at the average rate of exchange for the month in which
payments are made in England. This rule shall apply also in the case of
other Departments or Commercial Services where the value of stores
purchased in England has to be included in the accounts of works or stock.
207) Sterling transactions of the Central Government should be adjusted on Central
Books under the proper heads at the conventional rate of exchange by debit or credit to
account current with London, the difference between the rupee equivalent at the average
rate and the conventional rate of exchange in respect of the Revenue and Capital
transactions being taken to the minor head "Loss or gain by exchange" under the relevant
major heads concerned by per contra credit or debit to the Deposit head "Exchange on
Remittance Accounts".
Note. — The provisions of Notes 1 and 3 to Articles 206 shall apply mutatis
mutandis to the adjustments made under this Article.
 208) Formal response in bulk should be recorded in the Pakistan books to the Revenue
and Capital transaction in England of the Central Government and also to the net
disbursements in England on behalf of Provincial Governments but should not be passed
through the Outward Account. The only item in respect of which schedules of responding
credits and debits should be furnished by Account Officers in Pakistan to the Accountant
General, Pakistan Revenues; will be those which are passed through the head "
Remittance : Miscellaneous Accounts between England and Pakistan. " (See also Article
217).
DATES OF DESPATCH
209) The Inward Account Current of the High Commissioner for Pakistan the monthly
statements of receipt and disbursements and the subsidiary Account Current of the High
Commission relating to miscellaneous remittance, transactions will be despatched to
Pakistan by air mail not later than the 21st of the month following that to which the
transactions relate. The statement and accounts for June Preliminary, however, will be
sent by the Director, Audit and Accounts High Commissioner for Pakistan in the United
Kingdom a week later than the usual date. The final Accounts Current for June will be
sent by him by last air mail in August.
EUROPEAN STORES
STORES FOR THE PUBLIC WORKS DEPARTMENT, GOVERNMENT COMMERCIAL
UNDERTAKINGS LOCAL FUNDS, PAKISTAN STATES, ETC
210) In the case of stores supplied for the Public Works Department, Government,
Commercial Undertakings and Local Funds, and Pakistan States, the Director, Audit and
Accounts, High Commission for Pakistan in the United Kingdom should forward
statements of payments and invoices to the Account Officer concerned, and it shall be the
duty of the latter officer to compare these statements with the invoices of the stores
supplied in order to see that invoices of all stores shipped for department in account with
hi m have been received and distributed. This comparison will not be made in the case of
stores supplied to Department other than Public Works or Commercial Undertakings of
the Central and Provincial Governments in regard to which invoices only are received
from England.
Note.—In the case of stores purchased in England for the Commercial
undertakings of the Central Government for and works executed by the
Central Public Works Department which ate brought to account by Provincial
Accountant General in the Central section of the books, the invoices and
statements of payments will be received by those officers through the
Accountant General, Pakistan Revenues, and not from the Director of Audit
and Accounts, High Commission for Pakistan in the United Kingdom direct.
REGISTER OF INVOKES
211) On receipt of the invoices from England they should be entered at once in a register in
Form 40 which should contain separate pages for each department or officer obtaining
stores from Europe. This Register should be used for comparison with the monthly
statements received from England. The invoices of extracts there from should then be
forwarded to the departmental officers concerned.
212) The Account Officers should satisfy themselves that the stores shown in this register
are brought on the stores accounts of the proper departments; accordingly when all the
invoices for the year (Article 211) have been received, annual Abstract Statements in
 Form 41 should be prepared for non-Public Works stores from the register and sent to
each officer to whom stores have been consigned during the year; these officers are
required to return the Abstract Statements in original and to certify in the prescribed
column whether the stores invoiced have been received by them and brought on their
stores accounts.
RECOVERY OF COST OF EUROPEAN STORES FROM LOCAL FUNDS AND PAKISTAN
STATES
213) As it is essential in the case of European stores supplied to Local Fund of Pakistan
States that the London Accounts should receive credit at once for the whole amount
charged, the amount communicated in the monthly statements should be adjusted
immediately by credit to the London Accounts and per contra debit to the appropriate
deposit or suspense head immediate steps being taken to make recoveries, where
necessary. If the local fund concerned does not bank with the Government treasury and
recovery has to be made from that body, or if, for want of sufficient information, it is
difficult to determine the proper head of charge, the items should be placed under the
suspense head “English Stores Suspense Account".
Note.—In case of petty differences between invoice and the Accounts
Current debits charges paid for stores in England, the latter should be taken
as correct and recovery made accordingly.
PRE-PAYMENT OF THE COST OF STORES SUPPLIED TO PAKISTAN STATES
214) In the case of supplies to Pakistan States where the cost of stores supplied has been
prepaid in cash, the rupee deposits received should be converted at the rate of Is-6d
per rupee and the cost in sterling of the stores supplied (including sea freight payable in
England) together with the surcharge for departmental expenses and marine insurance
added by the High Commissioner to the invoiced price should be adjusted month by
month against the sterling deposit.
DIRECT PURCHASE OF STORES IN THE UNITED KINGDOM
215) Payments for articles obtained by a direct order from private firms and individuals in the
United Kingdom should be made by means of bank drafts purchased by Account
Officers in Pakistan in favour of the Director, Audit and Accounts, High Commission for
Pakistan in the United Kingdom, the payments being brought to account directly in the
Pakistan books. In the case of stores obtained direct from firms abroad on f.o.b. basis
subject to inspection by the High Commissioner's Stores Department, London, the
payment may, if the purchasing officers have so desired, be made directly by the
Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom, on
receipt of supplier's bills duly verified by the High Commissioner's Inspecting Officer.
Such payments should be passed on to the Accounts Officers concerned in Pakistan for
adjustment through the London Account supported by the supplier's bills duly certified
by the High Commission Inspecting Officer.
OUTWARD ACCOUNTS
FORM OF OUTWARD ACCOUNT
216) The monthly Outward Account will contain only the transactions relating to the head
"Remittance: Miscellaneous Accounts between England and Pakistan". The sub-heads
appearing in this account shall be as given in the Annexure to this Chapter. The
instructions in Article 203 shall apply mutatis mutandis to this account also.
 217) The Outward Account should be prepared in Form 42 showing both original and
responding items and despatched to the Accountant General, Pakistan Revenues;
schedules in Form 43 should accompany the account and also vouchers, where
necessary, unless they have been sent in advance under Article 219. The responding
items shall be left out by the Accountant General, Pakistan Revenues, when compiling
the consolidated Outward Account for transmission to England.
The following example shows how entries are made in a schedule accompanying the
Outward Account:—

Item Particulars Received or Net amount Rate of

No. Paid in credited or Exchange
Pakistan debited in the
Particulars in Accounts
Rs. Paisa £. s. d. 15
480 00 35 17 6 Is.— 5— d
16

Total. 480 00 35 17 6

Exchange debited ( — ) or 1.67.

Credited (+).
Net amount credited or debited 478 33 478 33
in the Accounts Current in
Pakistan Currency.
The figures given are those appertaining to an item of £35, 17s, 6d. the equivalent of
which at Is. 5-15/16d. per rupee (supposing this to be the rate of exchange at which such an
item is required to be adjusted) is Rs. 480. The rupee amount to be debited or credited in the
Outward Account is thus the equivalent of the sterling amount at Is. 6d. the rupee, the difference
between this amount and the amount actually received or paid treated as exchange and taken to
"Exchange on Remittance Accounts" (see Article 231).
Note 1.—The rupee amounts shown in both the money columns of the
schedule, against the entry "Net amount credited or debited in the Accounts
Current in Pakistan Currency>" of the table given above should represent
the exact equivalent to the nearest paisa of the sterling total given in the
second money column.
Note 2.—As the accounts of the High Commissioner are normally closed en
the 7th of August, all original items to be included In the Outward London
Accounts for May and June (preliminary) should be reported to him direct in
advance schedules so as to reach him before the 1st and 7th of August
respectively. Adequate steps should be taken to ensure that no original
items are left over for inclusion in the June Final or Supplementary
Schedules. If any items are unavoidably left over, they should be included in
the schedules for the following year.
218) A separate schedule should be prepared for each of the subheads shown in the
Annexure to this Chapter and should be clearly marked "Adjustable in England" or
"Adjusted in Pakistan", as-the case may be (see Article 217). Each schedule should bear
 a distinguishing number, and the vouchers should be •numbered to correspond with the
items in support of which they are forwarded.
1. When the several items W a schedule involve separate receipts or payments in
England, fractions of a penny should not be shown, fractions of less than a half-
penny being emitted and a halfpenny or more being shown as a penny: when the
whole schedule involves only one receipt, or one payment in England, the fraction
should be omitted only in the total of the schedule.
219) Except as otherwise provided in any particular case or class of cases, payments in
Pakistan on account of Her Majesty's or other Government, which are to be recovered by
the High Commissioner, should be advised to the Accountant General Pakistan,
Revenues, for communication to the High Commissioner as soon as possible, "and in
anticipation of the regular account; and all vouchers and documents necessary for the
recovery should be sent with the advice. Vouchers for charges of an unusual nature
should either be supported by orders of Government authorizing their recovery in
England, or the circumstances under which the charge ' was incurred should be fully
explained. Credits to Her Majesty's Government should be dealt with in a similar manner.
1. Payments of pensions in Pakistan on behalf of the Crown Agents for the Colonies, and
petty recoverable amounts from Government Departments should not be advised to the
Accountant General, Pakistan Revenues, or to the Director, Audit and Accounts, High
Commission for Pakistan in the United Kingdom, in Advance of the Accounts Current, it
being sufficient if necessary supporting vouchers are sent to the Accountant General,
Pakistan Revenues, with the schedules of the Outward Accounts Current in which the
appropriate debit is raised. In the case of amounts recoverable from individuals advance
notifications should however, be sent to the Director, Audit and Accounts High
Commission for Pakistan in the United Kingdom through the Accountant General,
Pakistan Revenues irrespective of the amount involved. Incidental charges, if any, such
as Customs duty, etc., incurred by the Civil Department in connection with the issue of
stores by the Defence Department to a Department of Her Majesty's Government, should
be debited by the Civil Account Officers to the Defence Account Officer from whose circle
the stores were issued, in order that he may consolidate all such charges and pass them
on to the Director, Audit and Accounts, High Commission for Pakistan in the United
Kingdom for adjustment.
2. When claims are made on account of telegrams despatched in Pakistan, copies of the
telegrams, should be furnished with the claims. If the telegrams are of a secret nature
information as to the dates-of despatch and the department from which the telegrams
issued, with any further particulars which may be necessary for their identification, should
be addressed under cover to the Director, Audit and Accounts, High Commission for
Pakistan in the United Kingdom.
220) To ensure the agreement of the figures in the Accounts Current with those shown in the
Combined Finance and Revenue Accounts for the year, a comparison should be made
in the third week of October in each year of the London Accounts for all the months of
the year with the corresponding total in the final account for June, as modified by
subsequent transfer entries submitted to the Comptroller and Auditor General for
incorporation in the accounts of the year. In the event of any difference being
discovered, a supplementary account current and schedule should be forwarded to the
Accountant General, Pakistan Revenues, and intimations sent to the Comptroller and
Auditor General.
SPECIAL ITEMS IN OUTWARD ACCOUNTS
 LIGHT DUES, PAYABLE TO THE BOARD OF TRADE
221) The rules relating to the collection of these dues, the rules for the supply of forms to be
used in such collection and the rules relating to forms to be observed by the officers
who collect these dues in Pakistan will be such as may be prescribed by the Central
Government. The accounts of these dues should be summarised hi Form 44. The
Accountants General of maritime provinces should submit these accounts for each
quarter direct to the Director, Audit and Accounts, High Commission for Pakistan in the
United Kingdom by the 15th of the first month following the quartet.
DECEASED, DISTRESSED AND DISCHARGED SEAMEN
222) The rules for accounting for the receipts from estates of deceased and the expenditure
on relief of distressed and discharged seamen will be such as may be prescribed by the
Central Government. The following procedure should be followed by the Accountant
General in connection with the disposal of the account sent to him.
On receipt of the account, the Accountant General should check in detail the
transactions included in it and, having satisfied himself of their correctness, reports to
the Director, Audit and Accounts, High Commission for Pakistan in the United Kingdom
the amounts due to, or by the Board of Trade on account of the balances of Shipping
Masters' accounts and seamen's money orders. The report should be in Form 45 and
the balance of each Shipping Master's account should be separately entered in it, and
should agree with the account rendered to the Board of Trade, and correspond with
such adjusting entries as are made in the schedules of the London Accounts Current.
The account should be filed in the office, and its Contents compared with the entries in
the London Accounts.
The adjustment of the account will rest with the Director, Audit and Accounts, High
Commission for Pakistan in the United Kingdom and the Board of Trade.
The receipts and charges on this account should be shown under the head "Balances of
Pakistan Shipping Masters' Accounts”; only the net figures should be shown in the London
Accounts.
NAVY BILLS
223) For claims against Her Majesty's Navy (e.g., for stores supplied and work done for Her
Majesty's ships or payments made to contractors on this behalf) Navy Bills in duplicate
must be obtained which will be forwarded for realization through the London Accounts.
All charges incurred by Civil Department for similar supplies should be passed on to the
Controller of Naval Accounts, Karachi, for adjustment, and the Navy Bills in duplicate
endorsed in favour of the Director, Audit and Accounts, High Commission for Pakistan
in the United Kingdom with supporting vouchers (e.g., receipts signed by the
responsible officer of the ship in the case of stores supplied) should be forwarded to the
Controller of Naval Accounts, Karachi, for transmission to the Director, Audit and
Accounts, High Commission for Pakistan in the United Kingdom direct. In the case of
cash supplied to Her Majesty's ships the charges should be included in the London Ac-
counts of the Civil Account Officer concerned, and the Navy Bills in duplicate endorsed
in favour of the Director, Audit and Accounts, to the High Commission for Pakistan in
the United Kingdom, should be forwarded to the Accountant General, Pakistan
Revenues. The transactions should be shown under the head "Bills of exchange drawn
on the Admiralty" in the Accounts Current and Schedule.
EMIGRATION AND OTHER BILLS
 224) Bills on the Crown Agents for sums advanced to the Emigration Agents and those in
respect of expenditure incurred by the Commissioner of Police, Karachi, in connection
with the repatriation of Pakistan nationals from South Africa should be debited to
Accounts Current with London, the former appearing under the head "Bills drawn in
Pakistan on account of African Protectorates and the Emigration of Coolies" and the
latter under the head "Miscellaneous". These should be forwarded to the Director, Audit
ant Accounts, to the High Commission for Pakistan in the United Kingdom direct in
advance of the Outward Remittance accounts by the Accountant General, East
Pakistan, or Pakistan Revenues according as they are drawn in Citation or Karachi.
STERLING FAMILY PENSION FUNDS (CIVIL)
225) The receipts and payments connected with both the transferred and un-transferred
sections of the 1. C. S. Family Pension Fund, the transferred section of the Superior
Services (India) Family Pension Fund and the Superior Services (India) Family
Pensions (Untransferred) should be passed on by all Account Officers in Pakistan to the
Accountant General, Pakistan Revenues as prescribed in Article 152. These
transactions should in the case of transferred sections of the I.C.S. Family Pension
Fund and the Superior services (India) Family Pension Fund be adjusted by the
Accountant General, Pakistan Revenues, in Section P» Deposits and Advances-Part IV-
Suspense-Suspense Accounts, and in the case of untransferred section of the I. C. S.
Family Pension Fund and the Superior Services (India) Family Pensions (Untransferred)
in Section 'O-Unfunded Debt, and under XLIV/55. Receipts in aid of
Superannuation/Superannuation Allowances arid Pensions, respectively. The net
balances of the transactions relating to the I.C.S. Family Pension Funds (Transferred
and Untransferred) and the Superior Services (India) Family Pension Fund
(Transferred) should be passed on by that officer at the close of each half-year to the
Secretary Commonwealth Relations Department through his Outward London Accounts
for February and June (Supplementary) respectively. To enable the Director Audit and
Accounts to the High Commission for Pakistan in the United Kingdom to adjust these
transactions in the accounts for the year to which they relate the Accountant General,
Pakistan Revenues, should, immediately after the close of his June (Final) accounts
and not later than the 23rd September in any case, also send him a telegraphic advice
of the total receipts and disbursements in Pakistan for the year the figures relating to
the transferred Section being distinguished from those relating to the untransferred
Section of each Fund.
OUT STANDINGS
226) Each Accountant General shall be responsible for the expeditious adjustment of
transactions in the Inward Accounts passed on to him. Similarly, in respect of transactions
included in the Outward Accounts the responsibility for the clearance of those items shall
devolve on the accounting authorities in England. To ensure the incorporation in the accounts of
all items reported from England to Pakistan and vice versa and the reconciliation of the detailed
balances with the total outstanding, the balances of the Outward Accounts (i.e., items adjustable
in England) should be worked out by the accounting authorities in England and those of the
Inward Accounts (i.e., items adjustable in Pakistan) by the Accountant General, Pakistan
Revenues, and the Military Accountant General.
a) The Accountant General, Pakistan Revenues, should maintain a Progress
Register to watch the progress of adjustment of the Inward Account transactions passed
through the head "Remittances Miscellaneous Accounts between England and Pakistan"
and at the end of each year should communicate to each Accountant General the amount
outstanding in respect of this account circle.
 ANNEXURE
(See Articles 203 and 216)
List of Sub-heads for use in the Account Current between England and Pakistan under
the minor head "Remittances Miscellaneous Accounts between England and Pakistan."
1.—ACCOUNT CURRENT WITH THE HIGH COMMISSIONER FOR PAKISTAN
CIVIL
Items adjustable in Pakistan
Advances for the purchase of Motor Cars and recoveries of such advances.
Advances to Non-Government Scholars
Concession Passages
Capitalization of pensions Capital Stores for salt Works.
Capital Stores for Broadcasting Civil.
Capital Stores for Aviation Civil.
Capita] Outlay on Industrial Development
Capital Stores for light houses and lightships.
Capital Outlay on Civil Works.
Capital Outlay on Printing Press
Capital Outlay on schemes of State Trading (only such schemes as are actually required may
be shown).
General Provident Fund
House Building Advances and Recoveries of such Advances
Indian Civil Service Provident Fund
Indian Civil Service (Non-European Members)-Provident Fund
Miscellaneous
Miscellaneous Stores
Passage Rebates.
Passage Advances to Government Officers.
Publications Supplied to Pakistan.
Pay and Pensions chargeable to Local Funds, etc
Sundry Provident Funds
Superior Services (India) Family Pensions (un-transferred).
Stores for Mica Development
Stores for Mint (Copper)
Stores for Mint (Nickel)
Stores for Road Development
Stores Chargeable to Local Funds
Stores for Civil Works
Stores for P.W.R. /P.E.R., Out of U.K.Credits
Transaction in connection with German Repatriations
U.K. Credit Loan Account:—
First 10 Million U.K. Credit
Second 10 Million U.K. Credit
Third U.K. Credit Account
Fourth U.K. Credit Account
Fifth U.K. Credit Account
Sixth U.K. Credit Account
Item adjustable in England
Miscellaneous
DEFENCE
Items adjustable in Pakistan
Concession Passages
Miscellaneous Payments to be brought to charge or recoveries in Pakistan
Miscellaneous Stores
Miscellaneous Receipts
Passage Rebates.
Passage Advances to Government Officers.
General Provident Funds
Sundry Provident Funds
Advances for the purchase of motor cars and recoveries of such advances
House Building advances and recoveries of such advances
Stores for Military Engineer Services
Item adjustable in England
Family Pensions Funds
Miscellaneous
National Health Insurance (including Widows and Orphan Insurance and Old age contributory
Pension) contributions
Pensions, etc., issued on behalf of War Office.
Pensions, etc., issued on behalf of the Pay Master General.
Payments chargeable to the Ministry of Pension
PAKISTAN POST OFFICE & PAKISTAN TELEGRAPH & TELEPHONE DEPARTMENTS
Items adjustable in Pakistan
 Postal and Money order transactions with the U.K., other Commonwealth and European
Countries.
Encashment of Postal Savings Certificates
Suspense London Stores
General Provident Fund
Sundry Provident Funds
Advances for the purchase of Motor Cars and recoveries of such advances
Passage advances.
Miscellaneous Advances
Passage Rebates
Miscellaneous

CHAPTER 17.—REMITTANCES FOR FINANCING LONDON TRANSACTIONS AND

EXCHANGE

Origin of Exchange 227 Uniform rate of Exchange 229

 Remittances for financing London 228 Average rate of Exchange 230

Transactions. Final adjustment of Exchange 231

ORIGIN OF EXCHANGE
227) The High Commissioner for Pakistan in the U.K. is placed in funds by means of direct or
indirect remittances from Pakistan in order to enable him to make disbursements in
England on behalf of the Central and Provincial Governments. These admittances are
effected at varying rates .of exchange differing from the conventional rate at which
sterling transactions are represented in the-accounts in terms of rupees. The difference
between the latter rate and the actual rate realised on remittances between Pakistan
and England causes a gain or loss by exchange which shall be brought to account in
the first instance under the Central Deposit head "Exchange on Remittance Accounts",
as stated in Article 231.
Note.—The conventional rate referred to in this Article as fixed by the
President for converting sterling transactions into rupees and vice versa in
Government accounts at present is £l=Rs. 13.33 Paisa
REMITTANCES FOR FINANCING LONDON TRANSACTIONS
228) Direct remittances to England for financing the High Commissioner are made by the
State Bank of Pakistan, Karachi on the basis of advices received from England. Such
remittances as well as remittances from England to Pakistan which are also made through the
State Bank are effected at the market rate of the day for Telegraphic Transfers. If however, a
large transfer has to be effected in connection with the floatation or repayment of a sterling loan
or analogous operation, and it is considered by Government or the Bank that it would be
inappropriate to apply the rate of a single day, an average rate based on a longer period may be
fixed by agreement between the parties. Such transactions shall not be included in the Accounts
Current between England and Pakistan, but shall be brought to account under Section "T—
Transfer of Cash between England and Pakistan—Remittances through the State Bank". The
credit or debit under this head in the Pakistan accounts shall be the rupee equivalent of the
sterling amount of the remittance converted at the conventional rate the difference between this
rupee equivalent and the rupee amount actually credited or debited by the Bank to the account
of the Central Government being adjusted as loss or gain by exchange, under the Central
Deposit head "Exchange on Remittance Accounts".
Note.—Direct remittance of funds from Pakistan to Eng and may be avoided
in certain case as for example when the Central Government takes over in
London the proceeds of sterling loan raised by a Pakistan local body. Such
indirect remittances also are effected at varying, rates of exchange, thus
giving rise to gain or loss by exchange.
UNIFORM RATE OF EXCHANGE
229) Save as otherwise provided in any rules, the Central Government or a Provincial
Government in respect of any particular transactions or classes of transactions, all
remittances through Government on behalf of Pakistan States, Local Funds private
bodies or individuals, etc., are adjustable at the uniform rate of 1 shilling 6 pence to the
rupee.
 Note 1.—The Treasury in England have agreed, until further notice to the
adoption of the rate of £.6 to the rupee for the adjustment of transactions
between the Central Government and Her Majesty's Government.
Transactions relating to Colonial Governments whose standard of currency
is sterling are also adjusted at the same rate.
Note 2.—In the case of pensions fixed in rupees, but paid in sterling which
are chargeable either wholly or partly to Pakistan States or Local Funds, the
equivalent of the actual cost of the pensions paid in sterling at the privileged
Pakistan state rate of exchange is recovered from the: Pakistan States of
Local Funds at the rate of ls.6d to the rupee.
AVERAGE RATE OF EXCHANGE
230) This is a monthly rate advised by the Ministry of Finance of the Central Government, the
calculation being based on the average of the daily Karachi Telegraphic Transfer rates
on London during the month. This rate shall be applied for the purpose of the
adjustments prescribed in Articles 204,206 and 207.
FINAL ADJUSTMENT OF EXCHANGE
231) All exchange in respect of remittances between England and Pakistan' shall be brought
to account in the first instance under the Deposit head "Exchange on Remittance
accounts" in the accounts of the Central Government. The gain or loss by exchange on
all Revenue and Capital transactions in the United Kingdom of the Central Government
and on all transactions (including those relating. to debt, deposit etc., heads) of
Provincial Governments occurring in that country shall be eventually transferred from this
head to the appropriate Revenue Service or Capital heads concerned in the accounts of
the Central and Provincial Governments in the manner described in Articles 206 and
207. These adjustments shall be made monthly by the Account Officer concerned on the
basis of the average-rate of exchange (Article 230). The balance left under the Deposit
head after making these adjustments shall be transferred at the end of each year to a
separate minor head "Net gain/joss by exchange on Remittance transactions "under the
major heads "XLVI-Miscellaneous "or "57-Miscellaneous" as the case may be, in the
accounts of the Central Government. This final adjustment under the revenue or
expenditure head shall be carried out by a closing transfer entry prepared in the office of
the Comptroller and Auditor General of which a copy shall be sent to the Accountant
General, Pakistan Revenues, for incorporation in his accounts.

CHAPTER 18.—CONSOLIDATION OF ACCOUNTS

Introductory 232
Abstract of Major Head Totals 241
Detail Book—

Form and Method of Posting 233 Final accounts for June and June
243
Checking 236 Supplementary Adjustments
Consolidated Abstract—
Rectification of Errors 246
Form and Method of Posting 238

INTRODUCTORY
232) The procedure for the compilation of revenue receipts and service
payments in Civil Account Offices is laid down in Chapters 1 to 5. In this Chapter, Articles
233 to 240 deal exclusively with the compilation of the transactions under Debt, Deposit
and Remittance heads, the remaining Articles being devoted to general procedure
relating to consolidation of accounts in Civil Account Offices.
DETAIL BOOK
FORM AND METHOD OF POSTING
233) Particulars relating to Debt, Deposit and Remittance transactions appearing in the
Treasury Cash Accounts and Lists of Payments and in the Departmental and other
abstracts shall be collected for the whole circle of account under each head of account
from month to month in a Detail Book. The Detail Book for Central transactions should be
kept separate from that for Provincial transactions.
1. If the accounts for any month of a Treasury Officer, Public Works Divisional Officer
or an other Departmental Officer be received so late that they cannot be included along
with other transactions of the month in the Detail Book without greatly delaying the
consolidation of the accounts they should be kept back for inclusion in the next month's
accounts. A note of the omission should be recorded distinctly in red ink below the
month's entries in the Statement disbursers Accounts (Form 10). When they are posted in
the Detail Book and the Statement Disbursers' Accounts of the next month a note should
be made against the entries giving reference to the month to which they relate. On no
accounts should the figures of the two months be combined into a single set of entries.
234) The Detail Book (Form 46) shall be arranged in vertical columns,
of which the first two columns on each folio or page shall show the period of account and
the name of the district or of the departmental or other abstract, and the remaining
columns the entries which appear in that abstract under each head of account. The Detail
Book should be so arranged as to provide sufficient space under each heading for the
consecutive entry of twelve months' transactions; that is the set or sets of heads of
account should be repeated on consecutive pages as often as may be necessary to
record the transactions of the whole year from July to June (Final), and any additions or
deductions consequent on corrections made after the despatch of June (Final) accounts.
235) The Detail Book shall be in two parts, the first part being utilised
for compiling the treasury transactions direct from the Cash Accounts and Lists of
Payments, and the second part for consolidating the Debt, Deposit and Remittance
figures appearing in the various Departmental and other abstracts. The totals of one part
should be brought into the other in which the grand totals should be struck. When thus
completed, the detail book will present for the whole circle of account the figures under
the various detailed heads of Debt, Deposit and Remittance heads.
Note.—The Detail Book, if not bound before being brought into use, should
be .bound at all events at the end of the year; meanwhile sufficient sections
containing the pages assigned for the whole year to one or more heads
 should be securely stitched in covers of stout paper and levelled clearly on
the outside. The word "Receipts" or "Payments ", as the case may be,
should be written conspicuously at the top of each page.
CHECKING
236) When the postings under each head have been completed, the
detailed items should be cast independently across the page to the total column of the
Detail Book, without reference to the total of the Cash Account, List of Payments, or the
Departmental or other abstracts. The grand totals of receipts and disbursements in Part I
of the Detail Bock should then be agreed with the Statement of Disbursers Accounts.
237) The postings in the Detail Book should be checked independently
with the entries in the Cash Account, List of Payments, or the Departmental or other
abstracts, that is, both the postings of the detailed heads and the totals made for minor
heads. The person who checks the postings shall be required to put his initials on the
face of the Cash Account, List of Payments or Abstracts and if all the entries of a month
on one page of the Detail Book are posted by one man, and checked by another, the
poster and the checker severally should set their initials at foot of the page,
Note.—A separate progress register may be maintained in which may be
recorded the initial of the poster a id the checker if this system is found to
be an improvement over the arrangement contemplated in this Article.
CONSOLIDATED ABSTRACT
FORM AND METHOD OF POSTING
238) The next process is the preparation, in Form 47 of the Consolidated Abstract of Deposit
and Remittance transactions. The Consolidated abstract for Central transactions should
be kept separate from that for Provincial transactions. Columns shall be provided in the
Abstract for showing the progressive totals, month by month, under each major head and
under such minor and detailed heads as may be found necessary. Every head of account
for which a column is provided in the Detail Book must also appear in the Consolidated
Abstract and against it should be entered the total of the month's entries as there
recorded.
Note.—The classification of Exchange Account transactions under four
heads as prescribed in Article 133 need not be shown in the
CONSOLIDATED ABSTRACT OF CENTRAL TRANSACTIONS
239) As the transfers of each month are posted in the Detail Books without reference to the
amount of the month's transactions under the detailed heads concerned, the result may
be a minus entry, which will pass in red ink into the Consolidated Abstract and reduce the
total of the minor head.
It may sometimes happen that the minus entry under a detailed head is so large as to
exceed the aggregate of the plus entries for the current month under the other detailed heads
subordinate to the same minor head. In this case the net entry for the minor head also will be a
minus one in red ink both in the Consolidated Abstract and in the Ledger. In exceptional cases
minus entries under a major head may appear in any month.
240) After the Consolidated Abstract is closed the totals of the receipts and payments recorded
in it should be checked against the totals in the Detailed Book.
ABSTRACT OF MAJOR HEAD TOTALS
241) From the Consolidated Abstract when completed and the Departmental Consolidated
Abstracts (vide Article 17) and Abstract of Major Head Totals shall be prepared
separately for Central and Provincial transaction in the same form as the Consolidated
Abstract, showing the receipts and disbursements by major heads during and to end of
the month. The totals of the receipts and payments should then be checked against the
Statement of Disbursers' Accounts (see Article 57), and the General Statement of
Account should be drawn up on the back of the disbursement section of the Abstract of
Major Head Totals as follows :

Rs. Paisa Rs. Paisa

Opening Balance

Cash in treasuries 0.00

Cash in transit 0.00

Deposit with the State Bank 0.00 0.00

Receipts of the month as 0.00

detailed within

Total 0.00

Disbursements of the month 0.00

as detailed within

Balance 0.00

Detail of Balance 0.00

Cash in treasuries 0.00

Cash in transit 0.00

Deposit with the State Bank 0.00

0.00

The closing cash balance of Government as worked out in the General Statement of
Account should then be reconciled with the balances shown in the Cash Account rendered by
Treasury Officers and with the Statement of closing balances received from the Central
Accounts Section of the State Bank.
Note.—In the General Statement of Account which will be drawn up by
Provincial Accountants General in the Central Abstract of Major Head Totals,
there will be ordinarily only entry relating to the total receipts and
disbursement of the month which should agree with each other.
1. Any difference between the account balance shown in the General Statement of Account and
the grand total of the cash balance report should be explained in a note to be added to the
former.
242) The accounts of each month must be completed, carefully checked and signed
punctually on or before the 24th of the next month (last day of the next month in the case
of the Accountant General, West Pakistan) the accounts of the Accountant General,
Pakistan Revenues being however, closed on the 14th of the second month following to
admit of the incorporation of the inward Exchange Accounts transactions .n the accounts
of the month to which they relate.
Final Accounts for June and June Supplementary Adjustment
243) The accounts for June as first prepared are only preliminary records, as the books
remain open for adjustments and transfers until the 15th October (and in the case of the
Accountant General, Pakistan Revenues until the 22nd October) when the
Supplementary adjustments for June are completed. The progressive figures for June
Final should be despatched to the Comptroller and Auditor General in special forms
prescribed by him (i.e., Ar.G. Forms 6-11), so as to reach him by the 25th September. As
the June Final accounts may be corrected by subsequent entries (Article 244), their
despatch should not be delayed merely by reason of their not being absolutely complete,
but every endeavour should be made to incorporate in them all adjustments and
corrections that can possibly be made by the date of despatch.
Note.—The June Final accounts rendered to the Comptroller and Auditor
General should ordinarily be prepared by major and minor heads and such
detailed heads only as find a place in the Combined Finance and Revenue
Accounts. Public Works receipts and expenditure of which separate detailed
accounts are furnished in Public Works Finance Schedules and
Administrative Accounts, should be shown only by major heads of
accounts.
1. For the preliminary account for June, the Detail Books, the Departmental Classified
Abs tracts and the Departmental Consolidated Abstracts will be dealt with as if no later
account will be submitted; an abstract of transfer entries will be prepared and the entries
in the Detail Book the Departmental Classified Abstracts and the Departmental
Consolidated Abstracts completed in ink, but below the grand total will be ruled lines for
the exhibition of the effect of later adjustment for the final account for June (to be taken
from an abstract of the later transfers), and correct total for the month will be made below;
subsequent entries should be posted as plus or .minus in red ink.
244) Correcting or additional entries made after the despatch of the final June account
together with an abstract in Form 49 should be communicated to the Comptroller and
Auditor General by the 15th October and in the case of the Accountant General Pakistan
Revenues, by the 22nd October, after which no entries will ordinarily be permitted. The
reason why the adjustment was not effected before the closing of the final June accounts
should be briefly stated against each entry. In the event of the corrections affecting an
Exchange Account head, the officer must obtain the assent of the other officer, and
certify in the copy of the correcting entry sent to the Comptroller and Auditor General that
he has obtained it. All correcting or additional entries should be recorded by the
despatching officer in a single statement, in which he should also include the entries
made under instructions from the Comptroller and Auditor General.
 A progressive account of the Provincial transactions incorporating the corrections made
after the despatch of the final June account should also be furnished to the Provincial
Government.
245) The accounts of each financial year shall be kept open by Accountant General till
October of the following year, so that, as far as possible, all the transactions of the year
may be entered in the accounts of the year, but it is not essential that transactions
relating to earlier years should be booked in the accounts of the latest year which are still
open. If it is impossible to have any expenditure booked in the accounts of the year to
which it relates, owing to the fact that the actual incidance of the expenditure is under
dispute, it ought to be debited to the accounts of the year in which the final decision is
taken, though at the same time, all possible efforts should be made to expedite the
decision &s far as possible.
Inter-departmental or other account adjustments should not be made in the accounts of
the past year when they involve debits against a department which could not reasonably have
been anticipated in time for funds to be obtained from the proper authorities. In all cases, where
the expenditure could have reasonably been anticipated, as for example, recurring payments
from one department to another under the same Government, the Account Officer should
automatically make the adjustment in the account before they are finally closed.
RECTIFICATION OF ERRORS
246)
a) No alteration should be made in the Detail Book, Departmental Classified Abstracts or
Consolidated Abstracts of any month after they have been closed. When errors are
discovered in the same year, involving a correction by transfer of amounts from one minor
head to another under the same major head or from one major head to another, the
necessary corrections should be made by a formal transfer entry (see Articles 20 to 22
and Chapter 19).
b) If any error be detected after submission of the final account for June, it should be
adjusted only by a formal transfer entry, a copy of which should be submitted to the
Comptroller and Auditor General in the usual course for approval.
Exception.—If the amount involved does not exceed ten rupees and affects only
Revenue or expenditure heads affecting the same Government, no formal transfer is necessary
and it should be sufficient simply to make a note of the error against the original entry.
Note.—Corrections between detailed heads under the same minor head
should not be made by formal transfer entry, such corrections being made
by plus and minus entries against the heads affected. These corrections,
unless they affect the detailed heads which appear in the Combined Finance
and Revenue Accounts (vide Note under Article 243), need not be
communicated to the Comptroller and Auditor General. Any corrections
between detailed heads which affect the Combined Finance and Revenue
Accounts should be communicated to the Comptroller and Auditor General
as soon as the error is detected.
 CHAPTER 19.—TRANSFER ENTRIES.

Object of Transfer Entries 247 Outline of Procedure 252

General Rules 248 Closing of the Combined 258

Transfer Ledger and Abstract
Correction of Accounts 251

OBJECT OF TRANSFER ENTRIES

247) Transfer entries, which are entries intended to transfer an item from one head of account
to another, are necessary—
a) in order to correct an error of classification in the original accounts;
b) in order to adjust, by debit or credit to its proper head an item outstanding under a debt,
deposit or remittance head;
c) in order to adjust inter-departmental and other transactions which do not involve the
receipt or payment of cash.
1. Another type of case in which transfer entries are necessary occurs when it is
found more convenient to classify items pertaining to more than one head of account
under a single head of account in the first instance than to classify them under each head
of account from the beginning; for example, when a definite proportion of any receipt or
charge is taken to a separate head, it is often convenient to make the distribution upon
the totals of the Departmental Abstract or the Detail Book.
GENERAL RULES
248) Transfer entries should be prepared in Form 50. One side of every transfer entry there
should be only one major head to which there may be a debit by credit to sundry heads,
or vice versa debit should not be taken against sundry heads by credit to sundry heads.
A fortiori, the same entry should not contain independent corrections of two major heads;
it may not debit A by credit B, and again C by credit to D.
In a transfer entry all particulars explaining both the nature of the adjustment and (if it is a
correcting transfer) the grounds of the correction must be clearly stated.
249) A list of adjustments which have to be made periodically should be maintained in order to
ensure that they are regularly made. These adjustments should as a rule, be made
monthly. If this is found inconvenient and if the Accountant General considers that there
are sufficient grounds for postponing and adjustments, they may be made quarterly.
Unforeseen adjustments should, however, be made as soon as the necessity for them
arises.
250) Save as may be authorised by the Comptroller and Auditor General or by Government in
consultation with the Comptroller and Auditor General annual and half yearly transfers
should, as a rule, be avoided. Cases in which such transfers are authorised will be found
in the manuals of the Account Officer concerned.
CORRECTIONS OF ACCOUNTS
251)
a) If an item which properly belongs to a Revenue or Expenditure head is wrongly classified
under another Revenue or Expenditure head in the accounts of the same Government,
the error may be corrected at any time before the Accounts of the year are closed, in the
manner directed in Article 246, but after the accounts are closed, no correction is
admissible, it being sufficient to make a suitable note of the error against the original
entry. If, however, the error affects the receipts and disbursement of another
Government, or the transactions of a Commercial Department it should be corrected or
transfer in all cases as soon as the error is discovered. The procedure to be observed for
the correction of error in the Accounts of works in the Public Works Department shall be
as laid down in Articles 149 and 200 (a) of Volume III of this Code.
b) An error which affects a debt, deposit or remittance head must be corrected by transfer,
however old and however small it may be- If the accounts of the year in which the error
took place are not closed, the correction should be made by removal of the item from the
head under \\hichit was wrongly taken to that which it properly belongs. If the accounts of
the year in which the error took place are closed, then the following procedure should be
followed in the cases referred to :—
1. an item taken to one debt, deposit or remittance head instead of another, —the
correction should be made by transfer from the one to the other;
2. an item credited to a debt, deposit or remittance head instead of to revenue head,
or debited to a debt, deposit or remittance head instead of to an expenditure head,—the
correction should be made by transfer to the head under which it should originally have
appeared;
3. an item credited to a revenue head instead of to a debt, deposit or remittance
head,—correction should be made by debiting refunds and crediting the proper head;
4. an item debited to an expenditure head instead of to a debt, deposit or remittance
head,—correction should be made by debiting the proper head and crediting "Recoveries
of Service Payments" (vide Article 22).
Note1.—After the accounts of the year are closed, corrections or transfers
affecting capital major heads, unless they affect the accounts of different
Governments, should usually be effected without financial adjustment by
alteration of progressive figures without passing the debit and credit entries
through the accounts of the year's financial transactions. This would prevent
unnecessary inflation of the current year's account and the voting of grants
of doubtful propriety which the inclusion of the correcting entries in the
current accounts would otherwise involve.
Note 2.—Errors in the accounts of Divisional Officers of the Public Works
Department shall be governed by (he rule in Article 200 of Volume III of this
Code.
OUTLINE OF PROCEDURE
252) A correction by a transfer entry may be proposed by any section of an Account Offices, it
should be accepted by the other section concerned, if the entry has been drawn up
according to rule and necessary particulars are furnished. Original vouchers and other
documents in support of the entry should be recorded in the section which originally dealt
with them and not sent to the other section concerned along with the transfer entry.
253) A Transfer Entry Number Book in Form 51 should be maintained in each audit or
accounts section in which should be entered in brief but clear detail the particulars of
each transfer originating in that section as well as that received from other sections. The
Transfer Entry Number Book for Central transactions should be kept separate from that
for Provincial transactions. The entries proposed by the several sections should be
numbered serially by each, a distinctive letter being used by each section and these
numbers entered in their respective Number Books. The number to be given to an entry
received from another section should be expressed as a fraction, the numerator of which
will denote the number as given by the originating section and the denominator will show
the number assigned to the entry in the number Book of the receiving section.
254)
a) The addition or deduction which should be posted in Departmental Abstracts or the Detail
Books on account of the transfer entries should be worked out from the separate transfer
entries of all sections in accordance with the procedure described in the succeeding
Articles. This procedure shall consist mainly of the preparation of an abstract known as
the Combined Transfer Ledger and Abstract (Form 52) showing the debits and credits to
be made under each detailed head affected by the entries of the month, the totals of the
debits and credits of the month necessarily being equal. The Combined Transfer Ledger
and Abstract for Central transactions should be kept separate from that for Provincial
transactions.
b) In the case of revenue and expenditure heads, it is the net outcome of the transfer entries
against each, i.e., the balance of the head in the Combined Transfer Ledger and Abstract
(Form 52), which should appear as a debit or credit in the Abstract; but in the case of
debt, deposit or remittance heads, the gross credit and the gross debit should both
appear in the Abstract—the former in the receipt part and the latter in the disbursement
part, as these heads have corresponding accounts on both sides.
1. When large transfers are made from one debt, deposit or remittance head to
another, in order to correct the original classification in accounts the correction should,
however possible be made by a deduct entry against the original debit or credit, so as to
prevent exaggeration of the transactions in the accounts. The same principle shall apply
also to transfer of balances from one account circle to another within the accounts of the
Central Government.
When, however, such a transfer effects a debt, deposit or remittance head for which
grants are obtained, it should be adjusted, inspective of the amount involved, on the following
principle:—
a) when the correction is in rectification of a misclassification of the same year,—by deduct
entry against the original debit or credit, as the case may be;
b) when the correction is in rectification of a misclassification of the previous year—by plus
credit or minus credit under the heads concerned, without affecting the debits for the
year: provided that in either case, if the correction involves the transfer of balances from
one account circle to another within the accounts of the Central Government, the
adjustment in both circles must be made without any reservation within the same official
year.
255) The transfer entries, after being noted in the Number Book, should be posted individually
into the left hand columns of the Combined Transfer Ledger and Abstract, against the
respective heads affected. The column for "Number" of the entry and that for the "District
 or Department" which provides for the name of the district or department in whose
accounts the original error appeared should be filled in at the same time.
256) From the right hand money columns of the Combined Transfer Ledger and Abstract, the
figures should be posted under appropriate heads in the Departmental Abstract or the
Detail Books, immediately under the total of cash transactions. The debits to a revenue
head, and the credits to an expenditure head should appear in the "deduct" line, but all
other entries (with the exception of the kind mentioned in Rule 1 to Article 254) are
entries of addition and should appear in the "add" line.
257) A note of a correction affecting district figures relating to revenue and expenditure heads
should be made against the original entry in the Departmental Abstract of the month in
which the error occurred. Where the Compilation Book of revenue and service
transactions takes the place of the Departmental Abstract a note should be made
similarly in that Book. Transfers affecting a debt, deposit or remittance head should be
made by new entries in the month of correction and need not be noted against the
original entry. In the case of important transfers, however, a note should be made in red
ink, across the original entry in the Detail Book, of the month of its reversal and across
the correcting entry, of the month of the original one.
Note.—When detailed statement of revenue is communicated, month by
month, to the revenue controlling authority, particulars of correcting
transfers made in the month's account should be given at the foot.
CLOSING OF THE COMBINED TRANSFER LEDGER AND ABSTRACT
258) The Combined Transfer Ledger and Abstract should be closed by totalling, under each
head, the figures in the columns on the left, and carrying into the columns on the right the
balance in the case of revenue and expenditure heads and the totals (except as stated in
Rule 1 to Article 254) in the case of debt, deposit and remittance heads. The totals of the
two money columns on the left need not be carried forward, but the amounts in the two
money columns on the right hand side should be totalled and agreed. After the
Combined Transfer Ledger and Abstract is thus proved by the agreement between the
totals of these two columns, an abstract should be drawn up as indicated in Article 55.
The Departmental Abstracts or the Detail Book should then be posted from the columns
on the right, the poster ticking off each entry as he posts it. At the end of the year, the
monthly, volumes of the Combined Transfer Ledger and Abstract should be arranged in
order of the months and bound into convenient volumes.
 CHAPTER 20.—JOURNAL AND LEDGER

Forms 259 Closing the Books 267

Heads 262 Journal Totals 270

Opening the Books 263 Trial Balance Sheet 271

Monthly Entries 264

FORMS
259) Provincial Accountants General should maintain separate Journals and Ledgers for
Central and Provincial transactions. See also Article 20 of Volume 1 of this Code.
260) The Journal should be kept in Form 53. The first two or three pages should be set apart
for the opening entries as the closing balances of the preceding year's accounts are
brought upon the books of the year (see Article 263), the next few pages should be used
for the monthly entries (see Article 264); these will provide columns for the twelve
months of the year with the headings printed on the left-hand page and lastly a sufficient
number of pages should be provided for the closing entries of the year.
261) The Ledger should be maintained in Forms 54 and 55, the former for Debt and
Remittance heads which are closed to balance and the latter for Revenue, Expenditure,
Capital, Debt and Remittance heads which are closed to Government (see Articles 268
and 269).
HEADS
262) The accounts to be opened on the Ledger should be classified as follows :—

1. Opening and closing heads, viz., Government Balance.

2. Revenue being the total of the transactions under Revenue,

Receipt Expenditure and Capital heads within the Revenue
Account (see Article 266).
3. Service
Expenditure

4. Capital Expenditure outside the Revenue Account.

5. Debt and Remittance heads which are closed to Government (see Article
269).

6. Debt and Remittance heads which are closed to Balance (see Article 269).

7. Personal Accounts of Collectors who are in account with the Accountant

General, including local remittances in transit and also the following special heads,
viz., "Departmental Adjustment Accounts", "Departmental Accounts", " Exchange
Account Abstracts ", " Settlement Account Abstract" and " Transfers ", under which the
entries on both sides must always be the same.
 OPENING THE BOOKS
263) The books should be opened by transferring from Balance account to the various debt
and remittance heads personal accounts the debtor and creditor balances with which
they closed in the preceding year's books.
Note 1.—The processes are here described as if they took place in their
natural order. As a matter of fact, the opening entries described in this
Article cannot be made until the books of the previous year are closed,
which is not done until a part of the new year has passed and a part of its
transactions duly posted in the Journal and Ledger. But immediately on
closing the books of any year, the balances at credit or debit of the several
balanced heads should be earned forward to the books of the following year.
Note 2.—As the opening entries of a year in the Journal are the exact replica
of the closing entries of the previous year the former may be posted only by
group heads, full details under each of these being available in the closing
entries in the previous year's Journal.
MONTHLY ENTRIES
264) The transactions of each month should be journalised by the following entries :—
1. Sundry Accountants Dr. to Revenue Receipts and Sundry Accounts for the
revenue and receipts of the month.
2. Service Expenditure and Sundry Accounts Dr. to Sundry Accountant for the
disbursements of the month.
1. The posting of the Journal should not be delayed till the opening entries can
under the. Comptroller- and Auditor General's orders, be brought on the new year's
Books.
Note 1.-—The entries to be journalised for the month of June should be
based on the figures in the June Final account.
Note 2.—For adjustments made by transfer entries after the despatch of
June Final accounts: (see Article 244) an abstract should be prepared in
detail of ledger heads to facilitate the posting*' of the Journal.
265) In the monthly entries, the figures against Sundry Accountants (that is, the personal
accounts) should be taken from the Statement of Disbursers' Accounts those against the
" Revenue Receipts and sundry " and "Service Expenditure and Sundry " accounts,
should be taken from the Abstract of Major Head Totals referred to "in Article 241.
266) The Ledger should be posted monthly from the Abstract of Major Head Totals (see.
Article 241) for transactions under Revenue, Service and Capital heads and from the
Consolidated Abstract (see Article 238) for transactions under Debt and Remittance
heads. The object of the Ledger is to bring out the balances under the debt and
remittance heads other than those which are closed to Government (see Article 269).
The posting of Revenue, expenditure and capital heads is required only for the purpose
of squaring the Ledger. The Revenue Receipts, Service Expenditure and Capital
Expenditure outside the Revenue Account should, therefore, be posted by totals only,
while such of the debt and remittance heads as are closed to Government (see Article
269) should be posted by major heads. The debt and remittance heads, which are closed
to balance (see Article 269), should be posted in detail of ledger heads. (Note: Each
 prescribed minor head under debt and remittance heads which close to balance and
each Collector's Account shall be a separate ledger head). The inner columns in the
ledger should be used for detailed heads subordinate to the prescribed, minor heads.
1. In the debt and personal classes of account*, the inner columns, if not
required for the record of the detailed head figures can be conveniently used for
independent headings, so that several accounts can be introduced in the same
folio; this arrangement will facilitate their being grouped in classes.
CLOSING THE BOOKS
267) The books should not be closed formally until orders are received from the Comptroller
and Auditor General.
268) The heads “Revenue Receipts ", " Service Expenditure ", " Capital Expenditure outside
the Revenue Account" in the Central and Provincial Ledgers shall be closed to "
Government".
269) The debt and remittance heads and personal accounts shall be closed separately to
balance, except that the heads under " State Bank Deposits ", " Exchange on
Remittance Accounts ", " Appropriation for Reduction or Avoidance of Debt—Other
Appropriations ", " Remittances adjusted on the Central Books " " Accounts between Civil
and Civil", " Accounts between Civil and other Departments", and "Accounts between
England and Pakistan" shall be closed to " Government".
1. The books of each Account Office show only one side of each Exchange
account and the correct balance under each Exchange Account head can be
shown only on the central books of the Comptroller and Auditor General where
both sides are brought together. This is the reason why Exchange Account heads
are closed to Government on the books of Accountants General.
2. Consequent on departmentalisation of the accounts of Forest Department in
West Pakistan with effect from 1-7-1963 the head "Forest Remittance" will be
treated as closed to Government on the books of the Comptroller, Northern
Area/Southern Area and closed to-balance on the books of the Accountant
General, West Pakistan".
JOURNAL TOTALS
270) The totals in the amount columns of the Journals should not be closed at the end of the
month, but carried forward continuously till the end of the year. They should be noted in
pencil only, until the orders of the Comptroller and Auditor General permit the opening
entries to be posted (Article 263, Note 2).
1. The Journal totals, after the completion of each Journal entry, should, of
course, be equal.
TRIAL BALANCE SHEET
271) The accuracy of the ledger posting should be tested annually after the closing of the
accounts for June Final (including Supplementary adjustments) by the preparation of a
Trial Balance Sheet in Form 56 and a certificate to the effect that this has been done
should be forwarded to the Comptroller and Auditor General.
 CHAPTER 21.—MONTHLY AND ANNUAL ACCOUNTS OF THE CENTRAL AND
PROVINCIAL GOVERNMENTS

Monthly Accounts of the Central Proforma Accounts

272 281
and Provincial Governments

The Annual Accounts of the 274 Statements required in

Central and Provincial connection with the preparation
Governments of the Combined Finance and Annexure
Revenue Accounts
The Combined Finance and
Revenue Accounts of the Central
277
and Provincial Governments in
Pakistan

MONTHLY ACCOUNTS OF THE CENTRAL AND PROVINCIAL GOVERNMENTS

272)
a) Each Provincial Accountant General should, as soon as the accounts of a month
are closed, submit to the Provincial Government a monthly account of its transactions in
Form 57 which may, however, be modified, if necessary, in consultation with Government
to suit local requirements. The figures for this account should be taken from the
Consolidated Abstracts. A certificate should be furnished by the Accountant General on
each account to the effect that the balance shown under the head " Cash Balance—
Deposits with the State Bank" has been checked and reconciled with the balance of
Government on the books of the Bank as shown in the statement of balances rendered
by the latter. Any difference between the cash balance in treasuries and the balance
shown in the Cash Balance Report should be worked out and explained on the face of the
Account.
1. Progressive accounts incorporating adjustments made in the accounts for
June Final and any Supplementary adjustments made after the close of those
accounts should also be submitted to Provincial Governments.
b) An account of all Central transactions brought to account by him and by other Civil
Account Officers should be compiled by the Accountant General, Pakistan Revenues, in
Form 58 and submitted monthly to the Central Government. For this purpose, each Civil
Account Officer should furnish to the Accountant General, Pakistan Revenues, details of
Central transactions brought to account by him in such form and detail as the Accountant
General, Pakistan Revenues, may require. The form of this monthly account may be
modified by the Accountant General, Pakistan Revenues, to suit the requirements of the
Central Government.
Note.—See also Article 15 (/) of Volume I of this Code.
1. A progressive account incorporating the adjustments made in the accounts
for June Final should also be submitted to the Central Government.
273) Deleted.
THE ANNUAL ACCOUNTS OF THE CENTRAL AND PROVINCIAL GOVERNMENTS
274) The Annual Accounts which the Comptroller and Auditor General is required to submit to
the several Governments under paragraph 11 (4) of the Audit and Accounts Order shall
be designated as the Finance Accounts. The form of the Appropriation Account which
the Comptroller and Auditor General is required to submit under the aforesaid provisions
of the Order shall be such as may be determined by him after consultation with the
Government concerned. Detailed instructions relating to the preparation and submission
of Appropriation Accounts are included in the Comptroller and Auditor General's Audit
Manual. (See also Article 5 of Volume I of this Code).
275) The Finance Accounts submitted to each Government shall be an auditor's presentation
of the general accounts of Government to the Legislature. These Accounts with the
Reports on them, which will form a single document, shall be divided into two sections as
shown below, the Report preceding the Accounts in each section :—
Section A.—General Finance Accounts—
Report
Accounts
Section B—Debt, Deposit and Remittance Accounts—
Report
Accounts.
The accounts shall commence with an audit certificate which will present and
authenticate the Comptroller and Auditor General's reports and accounts.
The Finance Accounts of the Provincial Government should be prepared by the Provincial
Accountant General in the form given in Appendix I while those of the Central Government
which shall comprise transactions of the Central Government (Civil), Defence Services, and
Posts, Telegraphs and Telephones Departments as well as Central transactions brought to
account initially in the books of the accounting authorities in England should be compiled by the
Accountant General, Pakistan Revenues, in the form prescribed in the same Appendix.
276) Copies of the Provincial Finance Accounts should be submitted to the Comptroller and
Auditor General in clean proof so as to reach him on or before the 15th December, the
final printed copies reaching him on or before the 31st of January. The proof and final
printed copies of the Finance Accounts of the Central Government should be submitted
to the Comptroller and Auditor General by the Accountant General, Pakistan Revenues,
in the first week of April and the first week of May respectively.
THE COMBINED FINANCE AND REVENUE ACCOUNTS OF THE CENTRAL AND
PROVINCIAL GOVERNMENT IN PAKISTAN
277) Under paragraph 12 of the Audit and Accounts Order, the Comptroller and Auditor
General is required to prepare annually, in such form as he, with the concurrence of the
President, may determine, and to submit to the President General Financial Statement
incorporating a summary of the accounts of the Federation and of all the Provinces for
the last preceding financial year and particulars of their balances and outstanding
liabilities and containing such other information as to their financial position as the
President may direct to be included in the Statement. This General Financial Statement
shall otherwise be known as the Combined Finance and Revenue Accounts of the
Central and Provincial Governments in Pakistan. These accounts which shall be so
designed as to present the accounts of all the Governments in Pakistan on a common
and comparable basis shall be made up of (1) the General accounts and (2) the
Subsidiary accounts and shall be prefaced by an introductory note in which a brief and
general description of the structure of the Government accounts shall be given in
addition to a brief historical survey of the stages leading up to the existing financial and
accounting system.
278) The General accounts shall contain a general summary of the receipts and
disbursements of the Central Government and of each of the Provincial Governments
showing all receipts on one side and all disbursements on the other, the receipts as well
as the disbursements against the several heads being exhibited is parallel columns for
 each Government. To this shall be added accounts presenting the receipts and
disbursements of the Central Government by major heads, ana similar accounts for
Provincial transactions, the receipts as well as disburse meats in the latter accounts
being shown in parallel columns for each Government,
279) The Subsidiary accounts shall give the details generally by minor heads of the figures
shown in the General accounts. They shall also exhibit the balances at the
commencement and close of the year under debt, deposit, etc., heads. The distribution
of expenditure between " charged " (or " non-voted ") and "voted '* should be shown in
lump at the end of each relevant Subsidiary account except that in regard to debt, etc.,
heads such distribution should be shown in a separate statement. An explanatory note
shall, where necessary, be appended to each Subsidiary account explaining the account
itself and containing a brief description of the nature of the transitions and any important
entries dealt with in it.
Note.—The receipts and expenditure of the Central Government under heads
I to V/1 to 5 of the List of Major and Minor Heads of Account should also be
shown by geographical areas i.e., according to provinces of origin of the
revenue or expenditure.
280) The Combined Finance and Revenue Accounts shall be prepared mainly from the
following accounts :—

Name of account From whom received

1. Accounts of Provincial Each Civil Account Officer,

Governments and of the Central
Government (Civil).

2. Accounts of the Posts, Deputy Comptroller, Posts, Telegraphs and

Telegraphs and Telephone Telephones
Department.

3. Railway Capital and Revenue Financial Commissioner Railways.

Accounts

4. Accounts of the defence Military Accountant General.

Services

5. Accounts of sterling Director, Audit and Accounts, High Com

transactions of the Central mission for Pakistan in the United Kingdom
Government finally brought to
account in the books of the Vide details given in the Annexure to this
Accounting Officers in United Chapter.
Kingdom.

The Combined Finance and Revenue Accounts should be printed and submitted to the
President in May of every year.
PROFORMA ACCOUNTS
The rules relating to the proforma accounts of the Public Works Department which Accountants
General may be required to prepare are given in Appendices 2 and 3.
 ANNEXURE
Statements required in connection with the preparation of the Combined Finance and
Revenue Accounts

Latest date of
No. Name of Statement From whom due Remarks
despatch

1 Statement of Rupee Debt of Accountant 15th August.

the Government of Pakistan. General, Pakistan
Revenues.

2 Deleted. Deleted. Deleted.

3 Final Accounts of the High Director, Audit and Last air mail in
Commissioner. Accounts, High August.
Commission for
Pakistan in United
Kingdom.

4 Posts, Telegraphs and Deputy 15th

Telephones June Final Comptroller, Posts September.
Accounts. Telegraphs and
Telephones.

5 June Final Accounts All Civil So as to reach The statement

Accountants Comptroller should show
General, and Auditor gross-receipt,
Comptrollers and General by the refunds
Audit Officer, 25th and
Industries, September. drawbacks
Supplies and and the net
Food. receipts under
each minor
6 Public Works Finance All Civil (i) Accountant, and detailed
Schedules. Accountants General, head
General and Pakistan prescribed in
Director, Audit and Revenues, 2nd the List of
Accounts, Works, October. Major and
West Pakistan. Minor Heads
(ii) Director,
Audit and of Account.
Accounts,
Works, 10th
October.
(iii) Others,
30th
September.
7 Statement of Customs All Accountants 1st October
Revenue during the year. General and
Comptrollers.

8 Statement of Stationery Accountant Gene-

supplied from Central ral, Pakistan 1st October.
Stores to Provincial Revenues.
Government.
9 Statement showing the tran- Accountants Ge-
sactions adjusted during the neral, Pakistan
year under the head Revenues and
"Bronze (and Copper) West Pakistan. 4th October.
Coinage Account" classified
under the prescribed
detailed heads.

10 Statement showing the tran-

sactions adjusted during
the year under the head
"Nickel Coinage Account" Ditto 4th October.
classified under the pres-
cribed detailed heads.

11 Journal Entries All Civil 15th October

Accountants and 22nd
General, October for
Comptrollers, Accountant
Audit Officer, In- General,
dustries, Supplies Pakistan
and Food and Revenues
Deputy
Comptroller Posts,
Telegraphs and
12 Statement of miscellaneous All Provincial Ac-
adjustments between Cen- countants General 20th October.
tral and Provincial Govern- and Comptrollers.
ments.

13 Statement of Salt Revenue Accountant Gen- 1st November.

and of charges for collection eral, West Pakis-
of Salt Revenue, including tan.
manufacturing charges, cost
of salt and other revenue
expenditure of the Central
Excise and Salt
Department, and Statement
of Capital Outlay in the
Central Excise and Salt
Department.
14 Account of Relief Fund All Provincial Ac- 20th October.
countants General
and Comptrollers.

15 Statement showing the ad- All Account Offi- 20th October

justments made on account cers. and for
of gain or loss by exchange Accountant
on sterling transactions. General,
Pakistan
Revenues,
27th October

16 Corrections to the Public Accountant Gen- (i)

Works Finance Schedules. eral, Pakistan Accountant
Revenues, Direc- General, Pak-
tor of Audit and istan
Accounts, Works Revenues,
and Accountant 27th October.
General, East (ii) Others,
Pakistan. 20th October.

16-A Statement showing the Accountant Gene- 25th October.

analysis of loan transactions ral, Pakistan
of the Central Government Revenues.
(including transfers from or
to other loans) under Sec-
tion N. Public Debt.
17 State Railway Revenue and Financial 31st October.
Capital Accounts. Commissioner,
Railways.
18 Administrative Accounts of Director, Audit (i) Accountant
Irrigation, etc., Works. and Accounts, General,
Works, Accountant Pakistan
General, Pakistan Revenues, 2nd
Revenues. November.
Accountant (ii) Others,
General, East 25th October.
Pakistan.

19 Deleted. Deleted. Deleted.

20 Consolidated balance Military Accountant
5th November.
account of Defence receipts General.
and charges including
(Military Works and Pakistan
Navy).

21 Deleted. Deleted. Deleted.

22 Defence Services portion of Military Accountant 20th

the Combined Finance and General November.
Revenue Accounts

23 Statement of balances of Financial 25th

Branch Line Companies. Commissioner, November.
Railways.

24 Railway portion of the Com- 25th

bined Finance and Revenue Ditto. November.
Accounts.
25 Statement showing the All Civil 1st December.
distribution between "Voted" Accountants
and "Non-voted" of General,
expenditure (inclusive of Comptrollers.
working expenses) of Audit Office),
Central and Provincial Industries,
Governments under each Supplies and
major head. Food, Deputy
Comptroller, Posts
and Telegraphs
and Financial
Commissioner,
Railways.
26 Deleted. Deleted. Deleted.

27 Review of Balances All Account 15th January.

Officers.
28 Statement showing expendi- All Provincial 25th
ture on various schemes or Accountants September.
Departments under the General and
major head "82— Capital Comptrollers.
Account of other Prov l.
works outside “the Revenue
Accounts."
29 Statement showing the Accountant Gene- 22nd October.
amounts of 'work' ral, Pakistan
expenditure on Civil Aviation Revenues.
incurred in the various zones
in Pakistan distributed over
the following sub beads:—
(a) Works.
(b) Maintenance of
Aerodromes etc.
(c) Other charges.
-

Note.—All these statements should invariably be prepared in the forms

prescribed by the Comptroller "and Auditor General, and in all matters
relating to the Combined Finance and Revenue Accounts, the Comptroller
and Auditor Generals' instructions "should be strictly followed as it is
essential that there should be uniformity in the accounts of the several
Account Offices.
 APPENDIX 1
(See Article 275)
FORM OF THE FINANCE ACCOUNTS

Finance Accounts of Provincial Government

A. ---General Finance Accounts

Note. ---The heads in the statements in this Appendix are liable to modification
from time to time. The statement should therefore be prepared according to the Sections
and Heads given in the Appendix 2 to the Account Code, Vol.1---List of Major and Minor
Heads of Account.
 No. 2.—SUMMARY OF REVENUE AND EXPENDITURE BY MAJOR HEADS

HEADS OF REVENUE ACTUALS FOR 19 - 19

ACTUALS
HEADS OF EXPENDITURE
FOR 19 -19
CHARGED VOTED TOTA

1 2 3 4 5 6

OVINCIAL CONSOLIPATED FUND PROVINCIAL CONSOLIDATED

RS. RS. RS. RS.
(RECIEPTS)— FUND (PAYMENTS) —

principal heads of revenue A. — direct demands on the

revenue —
Customs
5— Salt
— Taxes on Income other than
poration Tax 6 — Opium
Salt 7 — Land Revenue
— Opium 8— Provincial Excise
— Land Revenue 9— Stamps
— Provincial Excise 10— Forests
— Stamps 11— Registration
Forests 12 — Charges on account of
Motor Vehicles Acts
Registration-
13 — Other Taxes and Duties
— Receipts under Motor Vehicles
s Total
A— Taxes and Duties levied in
nection with Rehabilitation of B — railway revenue account —
laced persons
15-A — State Railways —
— Other Taxes and Duties Commercial Lines —
Interest on Debt
15-C.— Subsidized Companies
l 1 5-D. — Miscellaneous Railway
Expenditure Total
railway revenue account— C. — revenue account of
irrigation, navigation,
— Subsidized Companies . .
embankment and drainage works
—
l
IRRIGATION, NAVIGATION,
ankment and drainage works —
17 — Interest on works for which
 Capital Accounts are kept

. — Irrigation, Navigation, 18. — Other Revenue Expenditure

bankment and Drainage Works financed from ordinary revenues.
which Capital Accounts are kept 18(1). — Other Revenue
ss Receipts — Expenditure financed from
Famine Relief Fund.
ct Receipts
ion of Land Revenue due to
ks
uct— Working Expenses TOTAL
Receipts
I.—Irrigation, Navigation, E.—
Embankment and Drainage debt services—
Works for which no Capital 22.—Interest on Debt and
Accounts are kept other Obligations Deduct—
Direct Receipts (1) Interest transferred to
Portion of Land Revenue due to Commercial Departments.
works (2) Interest transferred to
Total E. Forest Department
ebt services— (3) Interest portion of equated
X.—Interest payments on account of
commuted value of pensions
Total
civil administration (4) Interest met from
subventions from Central
L—Administration of
tice XXII .—Jails and Road Fund Net amount met out of
nvict .Settlements ordinary revenues
II.—Police 23.—Appropriation for Reduction
or Avoidance or Debt.
V.—Ports and Pilot age
Total
V.—A Frontier Regions
F.—civil administration
Carried over
25.—General Administration
27.—Administration of Justice
28.—Jails and Convict
Settlement}
— civil administration— contd.
29.—Police
ught forward
Carried over
I. — Education
F. — Civil administration— contd.
,— Medical
Brought forward
H-A.— Health Services, West
 stan 30.— Ports and Pilot age
III.— Public Health 36. — Scientific Departments
X. — Agriculture 37. — Education
. — Veterinary 38.— Medical
I. — Co-operation 38-A. — Health Services, West
Pakistan
II. — Industries
39.— Public Health
III. — Aviation
40. — Agriculture
IV.— Broadcasting
41.— Veterinary
VI.— Miscellaneous
artments 42. — Co-operation
43. — Industries
l 44.— Aviation
45.— Broadcasting
47. — Miscellaneous
Departments
civil works and miscellaneous
ublic improvements— Total
XIX.—Civil Works I.—civil works and
miscellaneous public im-
provements—
Gross Receipts
50.—Civil Works
Deduct.—Working
52.—Interest on Capital
Expenses Net receipts
Outlay on Electricity
Total Schemes
miscellaneous— 52-A.—Other revenue
1I.—Transfers from Famine Relief expenditure connected with
ds Electricity Schemes

V.—Receipts-in-aid of Total
erannuation J.—miscellaneous—
.—Stationery and Printing 54.—Famine—
VI.—Miscellaneous
A.—Famine Relief
B.—Transfers to Famine Relief
— contributions and Fund
cellaneous adjustments between
55.—Superannuation Allowances
ral and provincial governments
and Pensions
56.—Stationery and Printing
X.— Grants-in-aid from Central
ernment 57.—Miscellaneous
— Miscellaneous Adjustments
ween Central and Provincial TOTAL
ernments CONTRIBUTIONS AND
MISCELLANEOUS
l
ADJUSTMENTS BETWEEN
EXTRAORDINARY ITEMS CENTRAL AND PROVINCIAL
— EXTRAORDINARY RECEIPTS GOVERNMENTS—

.— CIVIL DEFENCE 62.— MISCELLANEOUS

ADJUSTMENTS BETWEEN
Total CENTRAL AND PROVINCIAL
GOVERNMENTS

Total
M. — EXTRAORDINARY ITEMS—
Rs.
Total Revenue
63. — Extraordinary Charges
63-B.— Development
64-B.— Civil Defence
Total
TOTAL REVENUE EXPENDITURE
CAPITAL EXPENDITURE WITHIN
THE REVENUE ACCOUNT—

CC-19.—Construction of
Irrigation, Navigation,
Embankment and Drainage
Works
FF-43-A.—Capital Outlay on
Industrial Development
H.H.-50A.—Capital Outlay on Civil
Works met out
of Extraordinary Receipts
11-53.—Capital outlay on
Electricity Schemes met out of
Revenue
TOTAL
TOTAL EXPENDITURE ON
REVENUE ACCOUNT
surplus (+) deficit (—)
CAPITAL EXPENDITURE
OUTSIDE THE REVENUE AC-
COUNT—
AA-65-A.—Capital Outlay on
 Forests
CC-68.—Construction of
Irrigation, Navigation,
Embankment and Drainage
Works
FF-70.—Capital Outlay on
Improvement of Public Health
71.—Capital Outlay of Schemes
of Agricultural Improvement and
Research
72.—Capital Outlay on Industrial
Development
HH-81.—Civil Works outside the
Revenue Account
II-81-A.—Capital Outlay on
Electricity Schemes
JJ-82.—Other Provincial Works
outside the Revenue Account—
83.—Payments of Commuted
value of Pensions
85.—Payments to Retrenched
Personnel
er transactions :
85-A.—Capital outlay and
Public debt incurred — Provincial Scheme of State
Permanent Debt Trading

Total 90.—Provincial Miscellaneous

Investments
Floating Debit
Total
reasury Bills
Other transactions
ther Floating Loans
N.— PUBLIC DEBT
Total DISCHARGED—
-Loans from the Central I.— Permanent Debt Total
ernment
II. — Floating Debt
Total Public Debt incurred
(i) Treasury Bills
Loans and Advances by
vincial Governments (ii) Other Floating Loans Total

ns to Municipalities Port Fund III.— Loans from the Central

Total Government Total Public Debt
Discharged
ns to Government Servants
R.— Loans and Advances by
Total Provincial Governments
Loans to Municipalities Port Fund
 etc.
Total
Loans to Government Servants
Total

Total other Transactions Total R. — Loans and Advances

by Provl. Govt.
l Receipts under Provincial
solidated Fund Total other Transactions
Total Payments charged to
Provincial Consolidated Fund

No. 3. --- STATEMENT SHOWING THE DISTRIBUTION BETWEEN CHARGED AND VOTED
EXPENDITURE

Particulars Charged Voted Total

1 2 3 4

Expenditure on Revenue Account (a) Rs Rs Rs

Expenditure outside the Revenue Account
Disbursements under Debt, Deposit and
Remittance Heads treated as expenditure (b)
Total

(a) The figures have been arrived at as Charged Voted

follows:-
Rs Rs

Total expenditure as in Account No. 2

Add— Working Expenses of—
Irrigation
Electric Schemes
Other concerns
Total
(b) The figures have been arrived at as follows :—
(i) Public Debt.
(ii) Loans and Advances by Provincial Governments.
 NO. 4. --- DETAILED ACCOUNT OF REVENUE BY MINOR HEADS

Heads Actual of 19 - 19

Part I.—Provincial Consolidated Fund (Receipts). A.

—Principal Heads Of Revenue—
I.—CUSTOMS
Share of net proceeds of Export Duties assigned to
Provinces
Total
IV.—TAXES ON INCOME OTHER THAN CORPORATION
TAX—
Share of net proceeds assigned to Provinces
V.—SALT—
Share of net proceeds assigned to Provinces
VI.—OPIUM—
Total
Sale Proceeds of Excise opium
Sale Proceeds of Medical opium
VII.—LAND REVENUE—
Ordinary revenue
Sale of Government estates
Sale proceeds of waste-lands and redemption of land tax
Recoveries on account of survey and settlement charges
Rents, etc., of fisheries
Recoveries of cost of maintenance of boundary pillars
Rates and cesses on lands
Recoveries of overpayments
Collection of payments for services rendered
Miscellaneous
Deduct—Portion of Land Revenue due to Irrigation
Receipts in England
Loss or gain by exchange
Deduct—Refunds
Part I.—Provincial Consolidated Fund (Receipts).
contd.
A.—PRINCIPAL HEADS OF REVENUE—contd.
VIII.—PROVINCIAL EXCISE—
 Country spirits
Country fermented liquor
Malt liquors
Wines and spirits (foreign liquors other than beer,
medicated wines and commercial spirits)
Receipts from commercial spirits including denatured
spirits and medicated wines
Opium
Duties on medical and toilet preparations containing
alcohol, opium, etc.
Hemp and other drugs
Receipts from Distilleries
Fines, confiscations and miscellaneous
Recoveries of over-payments
Collection of payments for services rendered
Receipts in England
Loss or gain by exchange
Deduct—Refunds
Total

(SIMILAR DETAILS FOR OTHER MAJOR HEADS)

Total Revenue Receipts
A.—PROVINCIAL CONSOLIDATED—FUND (RECEIPT)—
contd.
Other Transaction.
N.—Public Debt incurred
I.—PERMANENT DEBT—
(i) Loans bearing Interest—Rate of Interest Amount
subscribed
1. Punjab Bonds, 1956
2. Sind Loan, 1958
(SIMILAR DETAILS FOR OTHER LOANS)
(ii) Loans not bearing Interest (Expired Loans)
1. Punjab Bonds, 1933
2. Punjab Bonds, 1937
Total
 (SIMILAR DETAILS FOR OTHER LOANS)
II.—FLOATING DEBT—
(i) Treasury Bills
(ii) Other Floating Loans
(iii) Loans from the Central Government

Total A—Public Debt incurred

A.—Provincial Consolidated Fund (Receipts)—concld.
R.—LOANS AND ADVANCES BY PROVINCIAL
GOVERNMENTS—
1.—LOANS TO MUNICIPALITIES
PORT FUND ETC.—
(a) Loans to Municipalities
Total
(b) Loans to Districts and other Local Fund
Committees
Total
(c) Advances to Cultivators
Total
W) Miscellaneous Loans and Advances
Total
2.—LOANS TO GOVERNMENT SERVANTS—
(i) House Building Advances
(ii) Advances for the purchase of Motor Conveyances
(iii) Advances for the purchase of other Conveyances
(iv) Passage Advances
(v) Other Advances
Total
Total R.—Loans and Advances by Provincial
Governments
Total other Transactions
Total Receipts under Provincial consolidated Fund

No. 5. ---DETAILED ACCOUNT OF EXPENDITURE BY MINOR HEADS

Heads Expenditure for Total

19-19
 Charged Voted
1 2 3 4

Part I.—PROVINCIAL CONSOLIDATED FOND (PAYMENTS)

A.—DIRECT DEMANDS ON THE REVENUE—
6.—opium—
7.—LAND REVENUE—
Charges of administration
Management of Government estates
Charges on account of land revenue collections
Charges on account of fishery collections Survey,
Settlement and Record Operations Land Records
Charges on account of encumbered estates
Assignments and Compensations Charges in England
Allowances to District and Village Officers
Total
8.—PROVINCIAL EXCISE—
Superintendence
District Executive Establishment
Distilleries
Departmental and Commission shops
Cost of opium supplied to Provincial Excise Department
Purchase of Ganja and other drugs
Compensations
Excise Bureau
Charges in England
Total
(SIMILAR DETAILS FOR OTHER MAJOR HEADS)
Total expenditure on Revenue Account

No. 5. ---DETAILED ACCOUNT OF EXPENDITURE BY MINOR HEADS—

contd.

PART I. — PROVINCIAL CONSOLIDATED FUND

(PAYMENTS)
Other Transactions :
N. — public debt discharged —
I.— PERMANENT DEBT BALANCE ON 14™ AUGUST 1957 —
1. Punjab Bonds, 1956
2. Sind Loans, 1958
(SIMILAR DETAILS IN CASE OF OTHER LOANS)
(ii) Loans not bearing Interest (Expired Loans)
1. Punjab Bonds, 1933
2. Punjab Bonds, 1937
(SIMILAR DETAILS IN CASE OF OTHER LOANS)
Total
II. — FLOATING DEBT—
(i) Treasury Bills
(ii) Other Floating Loans Total
III. — LOANS FROM THE CENTRAL GOVERNMENT —
Total
Total N.— Public Debt Discharged
R. — LOANS AND ADVANCES BY PROVINCIAL
GOVERNMENT —
I. — loans to municipalities port funds etc.
(a) Loans to Municipalities
Total
(b) Loans to Districts and other Local Funds Committees
Total
PART I.— PROVINCIAL CONSOLIDATED FUND (PAYMENTS)
R. — LOANS AND ADVANCES BY PROVINCIAL
GOVERNMENTS
(c) Advances to Cultivators
Total
(d) Miscellaneous Loans and Advances
Total
Total Loans to Municipalities
2. — LOANS TO GOVERNMENT SERVANTS —
(i) House Building Advances
(ii) Advances for the purchase of Motor Conveyances
(iii) Advances for the purchase of other Conveyances
 (iv) Passage Advances
(v) Other Advances
Total
Total Capital Expenditure outside the Revenue Account
Total R. — Loans and Advances by Provincial Governments
Total Other Transactions
Total Payments Chargeable to Provincial Consolidated
Fund
 No. 6.—STATEMENT OF CAPITAL EXPENDITURE OUTSIDE THE REVENUE ACCOUNT
DURING AND TO END OF THE YEAR.

Expenditur Expenditure
Nature of Expenditure e during to end of
the year the year

68.—CONSTRUCTION OF IRRIGATION, NAVIGATION, Rs. Rs.

EMBANKMENT AND DRAINAGE WORKS

(Details by Canals and Projects)

Total Irrigation, etc., Works

Deduct—Amount met out of Revenue

Net amount outside the Revenue Account

70.—CAPITAL OUTLAY ON IMPROVEMENT OF PUBIC

HEALTH
(Details by schemes, etc.)

Total Improvement of Public Health

(SIMILAR DETAILS FOR OTHER CAPITAL MAJOR HEAD)

No. 7.—STATEMENT SHOWING DETAILS AS ON 30TH JUNE, 19 OF LOANS TAKEN

FROM THE CENTRAL GOVERNMENT

1 2 3 4 5 6 7 8 9 10 11
 Serial Number.

i
Loan

8-1947.
Deduct---
Prepartition
Balance not
Description of

adopted on 14-
was grantedYear in which loan

Amount of Loan
granted.

Repayable in annual
equated instalments.
Year from which
repayment
commences.

Rate of Interest.

Balance on 13-10-
1955.

Finance Account of the West Pakistan Government.

Advances drawn
during the year under
report.

Repayment of
Principal during the
year under Report.

Note.—Columns 8 is only necessary in the case of the preparation of the

Balance on 30th June-
 No. 1-SUMMARY OF RECEIPTS AND DISBURSEMENTS BY
MAJOR HEADS

Actuals for
Heads of Receipts Heads of Disbursements
19 -19
1 3
2

UNFUNDED DEBT INCURRED Rs. O.—UNFUNDED DEBT DISCHARGED

Special Loans Special Loans
Treasury Notes Treasury Notes
State Provident Funds State Provident Funds
Other Accounts Other Accounts
Total Total

P.—DEPOSITS AND ADVANCES— P.—DEPOSITS AND ADVANCES—

Deposits bearing interest Deposits bearing interest
Depreciation Reserve Fund Depreciation Reserve Fund
Irrigation Irrigation
Deposits of Depreciation Reserve of Deposits of Depreciation Reserve of
Government Concerns Government Concerns

Carried over Carried over

 No. 1-SUMMARV OF RECEIPTS AND DISBURSEMENTS BV MAJOR
HEADS---contd

Actuals A
Heads of Receipts Heads of Disbursements
for 19 -19 for
1 3
2
P—Deposits and Advances-concld. P—Deposits and Advances-concld.
Brought forward Brought forward
Deposits not bearing interest— Deposits not bearing interest—
Appropriation for Reduction or Appropriation for Reduction or Avoidance
Avoidance of Debt--- of Debt---
Sinking Funds Sinking Funds
Other Appropriations Other Appropriations
Sinking Funds for Loans granted to Sinking Funds for Loans granted to Local
Local Bodies Bodies
Sinking Fund Investment Account Sinking Fund Investment Account
Famine Relief Fund Famine Relief Fund
Provincial Road Fund Provincial Road Fund
General Police Fund General Police Fund
Pension Equalisation Fund Pension Equalisation Fund
Deposit Account of the fund for Deposit Account of the fund for
restoration of Earthquake Damage restoration of Earthquake Damage
transferred from Central Government transferred from Central Government
Special Development Fund (West Special Development Fund (West
Pakistan) Pakistan)
Scheduled Castes Education Fund Scheduled Castes Education Fund (East
(East Pakistan) Pakistan)
Industrial Research Fund (West Industrial Research Fund (West
Pakistan) Pakistan)
Depreciation Reserve Fund—Electricity Depreciation Reserve Fund—Electricity
Special Reserve Fund—Electricity Special Reserve Fund—Electricity
Depreciation Reserve Fund— Depreciation Reserve Fund—
Government Presses Government Presses
Deposits of Depreciation Reserve of Deposits of Depreciation Reserve of
Commercial Concerns Commercial Concerns
Deposits of Local Funds Deposits of Local Funds
Civil Deposits Civil Deposits
Transfers from Famine Transfers from Famine
Relief Fund Relief Fund
Other Accounts Other Accounts
 No. 1—SUMMARY OF RECEIPTS AND DISBURSEMENTS BY MAJOR HEADS—contd

Actuals A
Heads of Receipts Heads of Disbursements
for 19 -19 for
1 3
2

Advances not bearing interest— Advances not bearing interest—

Advances Repayable Advances Repayable
Permanent Advances Permanent Advances
Accounts with Foreign Governments and Accounts with Foreign Governments and
Pakistan States Pakistan States
Accounts with the Government of Burma Accounts with the Government of Burma
Accounts with the State Bank Accounts with the State Bank
Suspense— Suspense—
Suspense Accounts Suspense Accounts
Cheques and Bills Cheques and Bills
Departmental and similar Accounts Departmental and similar Accounts
Miscellaneous— Miscellaneous—
Miscellaneous— Miscellaneous—
S.—Remittances--- S.—Remittances---
Cash Remittances and Adjustments Cash Remittances and Adjustments
between officers rendering accounts to between officers rendering accounts to
the same Accountant General or the same Accountant General or
Comptroller Comptroller
State Bank of Pakistan Remittances State Bank of Pakistan Remittances
Adjusting Account between Central and Adjusting Account between Central and
Provincial Governments Provincial Governments
Inter-Provincial Suspense Account Inter-Provincial Suspense Account
Total Total
Total Receipts under Debt, Deport and Total Receipts under Debt, Deport and
Remittance beads Remittance beads
Total Revenue as per Account No. 2 of Total Revenue as per Account No. 2 of
Part A Part A
TOTAL RECEIPTS TOTAL RECEIPTS

No. 1—SUMMARY OF RECEIPTS AND DISBURSEMENTS BY MAJOR

HEADS—contd
 Actuals A
Heads of Receipts Heads of Disbursements
for 19 -19 for
1 3
2

V.—(Opening) Cash Balance--- V.—(Opening) Cash Balance---

Cash in Treasuries Cash in Treasuries
Deposits with the State Bank Deposits with the State Bank
Remittances in transit Remittances in transit
Total Total
GRAND TOTAL GRAND TOTAL
No. 2.-STATEMENT SHOWING THE CAPITAL AND OTHER EXPENDITURE (OUTSIDE THE
REVENUE ACCOUNT) TO END OF THE YEAR 19 -19 AND THE PRINCIPAL SOURCES
FROM WHICH FUNDS WERE PROVIDED FOR THAT EXPENDITURE.

Increase
(+)
--- Decrease
On 30th On 30th
June 19 June 19 (—)
2 3 in the year
1 ended 30th
June 19
4

Capital and other expenditure Rs. Rs. Rs.

Commercial Departments—
Irrigation
Electricity Schemes
Other Commercial Departments and
Undertakings
Total Commercial Departments
Other Departments—
Agricultural Schemes
Industrial Schemes
Other Accounts
Total Other Departments
Total Capital Expenditure
Loans and Advances—
Loans to Municipalities, Port Funds, etc
Loans to Government Servants
Total Loans and Advances
Total capital and other expenditure
Deduct—Contribution from revenue for capital
expenditure
Net capital and other expenditure (outside the
Revenue Account)
 No. 2.-STATEMENT SHOWING THE CAPITAL AND OTHER EXPENDITURE (OUTSIDE THE
REVENUE ACCOUNT) TO END OF THE YEAR 19 -19 AND THE PRINCIPAL SOURCES
FROM WHICH FUNDS WERE PROVIDED FOR THAT EXPENDITURE.

Increase
(+)
--- Decrease
On 30th On 30th
June 19 June 19 (—)
2 3 in the year
1 ended 30th
June 19
4

PRINCIPAL SOURCES OF FUNDS Rs. Rs. Rs.

Debt---
Permanent debt—Nominal value
Less—Unredeemed discount
Floating debt
Loans from the Central Government
Unfunded Debt
Total Outstanding Debt
Sinking Funds and Reserve Funds
Net balance under Deposits, Advances, etc.,
other than those shown separately
Remittances
Total Debt and other obligations
Deduct.—Cash balance
,, Investments
Net Provision of Funds

No. 3.—STATEMENT OF DEBT AND OTHER INTEREST-BEARING OBLIGATIONS

 SHOWING THE ADDITIONS TO, AND DISCHARGES OF DEBT, ETC., DURING THE YEAR,
AND THE AMOUNT OF DEBT. ETC., AT THE COMMENCEMENT AND CLOSE OF THE
YEAR
(A separate head for each fund)
Other Accounts
Total Unfunded Debt
Total Debt and other Interest-bearing obligations

No. 4.—STATEMENT SHOWING THE APPLICATION IN THE YEAR OF THE SUMS

APPROPRIATED FROM REVENUE AND OTHER SOURCES, ON ACCOUNT OF THE
SEVERAL FUNDS.
I.—Sinking Fond for.........per cent Loan

Rs. Rs.
Balance on 30th June 19 000 Amount applied in paying off 000
debt
Amount appropriated from 000
revenue Amount applied in purchase 000
and cancellation of stock
Interest on Investments 000 000
Balance on 30th June, 19

Total 000 Total 000

Rs.
Cash 000
Investment 000

II.—Sinking Fond for.........per cent. Loan

(Details as under I above)
III.—Famine Relief Fond

Rs. Rs.
Balance on 30th June, 19 000 Transfers to the Revenue
Account
Transfers from the Revenue 000
Account Transfers to General Balance
000 000
for repayment of debt
Interest receipts 000
Advances to Provincial Loan
Recoveries of Famine 000 Account for loans to 000
expenditure
000 Cultivators, etc
Gain on realisation of
Transfers to General Balances
securities for financing loans to 000
Cultivators, etc
Recoveries of advances to
Provincial Loans Account for 000 Writes-off of irrecoverable 000
loans to Cultivators, etc loans to Cultivators
000
Recoveries of other advances Other advances
000 000
Other items Loss on realisation of securities
000
Other payments
000
Balance on 30th June 19

Total 000 Total 000

Rs.
Cash 000
Investment 000

IV.—Depreciation Reserve Fond for Government Presses.

Rs. Rs.
Balance on 30th June, 19 000 Amount expended to meet the
cost of renewals and
Amount appropriated from 000
replacements
revenue 000 000
Balance on 30th June, 19

Total 000 Total 000

V.—Subventions from Central Road Fund.

Rs. Rs.
Balance on 30th lane, 19 000 Amount of expenditure during 000
the year
Amount allotted from the 000 000
Central Road Fond Balance on 30th June,

Total 000 Total 000

VI.—Deposit Account of Grants for Economic Development and Improvement of

Rural Areas.
 Rs. Rs.
Balance on 30th June, 19 000 Amount expended on various 000
schemes
Amount contributed by the 000
Central Government 000
Amount contributed by the Balance on 30th June, 19
000 000
Provincial Government
Total 000 Total 000

(Similar accounts for other Deposit Accounts, if any).

5-STATEMENT OF LOANS AND ADVANCES SHOWING THE AMOUNTS ADVANCED AND
REPAID IN INTEREST RECIEVED DURING THE YEAR AND BALANCES OF SUCH LOANS
AND ADVANCES AT THE COMMENCEMENT AND CLOSE OF THE YEAR

Amount Amount
Balance advanced repaid Balance on
Major and Minor Heads of Accounts on 1st during Total during the 30th June,
July 19 the year year 19

1 2 3 4 5 6

Rs. Rs. Rs. Rs. Rs.

Loans to Municipalities, Port Funds, etc.—
Loans to Corporations, Port Trusts and
other Port Funds
Loans to Municipalities
Loans to District and other Local Fund
Committees
Loans to Landholders and other Notabilities
Advances to Cultivators
Advances under Special Laws
Loans to Local Boards for Railway
construction
Miscellaneous Loans and Advances
Total
Loans to Government Servants—
House building advances
Advances for purchase of motor cars
Advances for purchase of other
conveyances
Passage advances
Other advances
Total
GRAND TOTAL
Finance Accounts of Central Government
A.—General Finance Account
No. 1.—GENERAL ABSTRACT OF RECEIPTS AND DISBURSEMENTS

Actuals Actuals
Receipts Disbursements
for 19-19 for 19-19
1 3
2 4
Federal Consolidated Fund Rs. Federal Consolidated Fund Rs.
(Receipts) (Payments)
Principal Heads of Revenue Direct Demands on the
Revenue
Customs
Railways: Interest and
Central Excise Duties
Miscellaneous Charges
Corporation Tax
Irrigation
Taxes on Income other than Cor-
Posts, Telegraphs and
poration Tax
Telephones
Sales Tax
Debt Services
Salt
Civil Administration
Opium
Currency and Mint
Other Heads
Civil Works and Miscellaneous
Total Principal Heads Public Improvements
Irrigation: Net Receipts Posts, Miscellaneous
Telegraphs and Telephones Net
Defence Services
Receipts
Contributions and
Debt Services
Miscellaneous Adjustments
Civil Administrations between Central and
Currency and Mint Provincial Governments

Civil Works and Miscellaneous Extraordinary items

Public Improvements Capital expenditure within the
"Miscellaneous Revenue Account (Details by
Major Heads are given in
Defence Services Account No. 2)
Contributions and Total expenditure within
Miscellaneous Adjustments the Revenue Account (A)
between Central and Provincial
Governments Capital outlay outside the Re-
venue Account (Details by
Extraordinary Items Major Heads are given in
Total Revenue Receipts (A) Account No. 2)
Public Debt incurred Public Debt discharged
Loans and Advances by the Loans and Advances by the
Central Government Central Government
Unfunded Debt incurred Unfunded Debt discharged "
Total Federal Consolidated Fund Total Federal Consolidated
(Receipts) Fund (Payments)
Deposits and Advances Deposits and Advances
Remittances Remittances
Transfer of Cash between Transfer of Cash between
England and Pakistan England and Pakistan
Total (B) Public Account of the
Federation Total (B) Public Account of the
Total Receipts Federation
(Opening) Cash Balance (B) Total disbursements
Grand Total (Closing) Cash Balance (B)
Grand Total

(A) Revenue Surplus/Deficit during the year—Rs-------------------------------

(B) Increase/ Decrease of Cash balance during the year---Rs---------------
 No. 2. — SUMMARY OF REVENUE AND EXPENDITURE BY MAJOR HEADS

Actuals for 19
Actuals for
Heads of Revenue Heads of Expenditure
19-19.
Non- Vote
1 3
2 voted 5
4
A. — Federal Consolidated Fund Rs. A.— Federal Consolidated Fund Rs. Rs.
(Receipts) (Payments)
Principal Heads of Revenue — Direct Demands on the Revenue
—
I. — Customs
1.— Customs
II. — Central Excise Duties
2. — Central Excise Duties
III. — Corporation Tax
3.— Corporation Tax
IV. — Taxes on Income other
than Corporation Tax. 4. — Taxes on Income other
than Corporation Tax.
IV-A.— Sales Tax
4-A.— Sales Tax
V.— Salt
5.— Salt
VI. — Opium
5-A.— Capital Outlay on Salt
VII. — Land Revenue
Works
VIII.— Provincial Excise
6. — Opium
IX. — Stamps
7.— Land Revenue
X.— Forest
8.— Provincial Excise
XI.— Registration
9.— .Stamps
XII.— Receipts under Motor
10. — Forest
Vehicles Acts
11. — Registration
Total
12. — Charges on account of
Motor Vehicles Acts Total
Irrigation, Navigation,
Revenue Account of Irrigation,
Embankment and Drainage
Navigation, Embankment and
Works—
Drainage Works
VII.— Works for which Capital
17. — Interest on Works for
accounts are kept
which Capital accounts • are
Gross Receipts Deduct— kept
Working Expenses Net Receipts
18. — Other Revenues
XVIII. — Works for which no Expenditure financed from
Capital accounts are kept. Ordinary Revenue
Total Total
and so on for other major heads. and so on for other major heads.
 No. 4.—DETAILED ACCOUNT OF REVENUE BY MINOR HEAD

Heads Actuals for 19

-19-,

A.—FEDERAL CONSOLIDATED FUND (RECEIPTS) Rs.

PRINCIPAL HEADS OF REVENUE—
I.—CUSTOMS—
See Customs—
Imports
Exports
Imports from Burma
Miscellaneous
Land Customs
Warehouse and Wharf rents
Miscellaneous
Receipts in England
Deduct—
Share of net proceeds of Export Duties assigned to Provinces
Refunds and Drawals
Total
II.—CENTRAL EXCISE DUTIES-
Excise duty on motor spirit
Excise duty on Kerosene
Excise duty on Silver
Excise duty on Sugar
Sugar other than Khandsari and Palmyra
Khandsari Sugar
Excise duty on Matches
Excise duty on Iron and Steel
Excise duty on Mechanical Lighters
Receipts in England
Deduct—
Share of net proceeds assigned to Provinces
Refunds
Total
IV.—Taxes on Income other than Corporation Tax---
Income Tax
Super Tax
Miscellaneous
Receipts in England
Deduct—
Share of net proceeds assigned to Provinces Refunds---
Total
(Similar Details For Other Major Heads)
 No. 5— DETAILED ACCOUNT OF EXPENDITURE BY MINOR HEADS

Actuals for Total

Heads 19 -19. 4
1
Non-voted Voted
2 3

A. FEDERAL CONSOLIDATED FUND Rs. Rs. Rs.

(PAYMENTS)
DIRECT DEMANDS ON THE REVENUE —
1.— CUSTOMS —
See Customs, charges at the Ports
Land Customs, charges
Assignments and Compensations
Miscellaneous r Charges in England
Total
2.— CENTRAL EXCISE DUTIES---
Charges on collection of Excise Duty on Sugar
Charges on collection of Excise Duty on Matches
Charges on collection of Excise Duty on
Mechanical Lighters
Charges in England
Total
3.— CORPORATION TAX---
Collection of Corporation Tax
Charges in England
Total
* * * *
(Similar Details For Other Major Heads)

No. 6.—STATEMENT OF CAPITAL EXPENDITURE OUTSIDE THE REVENUE ACCOUNT

DURING AND TO END OF THE YEAR

Heads Expenditure Expenditure to

during the year end of the year
1
2 3
66.— CAPITAL OUTLAY ON THE SECURITY Rs. Rs.
PRINTING PRESS
67-A. — CONSTRUCTION OF STATE
RAILWAYS
CAPITAL OUTLAY BY GOVT. OF PAKISTAN
—
State Railways worked by the State
(Details by Railways).
Total
68.— CONSTRUCTION OF IRRIGATION,
NAVIGATION, EMBANKMENT AND
DRAINAGE WORKS
(Details by Canals and Projects)
Total Irrigation, etc., Works
Deduct— Amount financed from ordinary
Revenue
Net expenditure outside the Revenue Account
69. — CAPITAL OUTLAY ON POSTS,
TELEGRAPHS AND TELEPHONES
71. — CAPITAL OUTLAY ON SCHEMES OF
AGRICULTURAL IMPROVEMENT AND
RESEARCH
(Details by schemes, etc.)
Total
(Similar Details For Other Capital Major
Heads)
GRAND TOTAL
 B.—DEBT, DEPOSIT AND REMITTANCE ACCOUNTS

No. 1.—SUMMARY OF THE RECEIPTS AND DISBURSEMENTS BY MAJOR HEADS

Actuals Actuals for

Heads of Receipts Heads of Disbursements
for 19-19 19-19
1 3
2 4
A.—Federal Consolidated Fund Rs. A.—Federal Consolidated Rs.
(Receipts) Fund (Payments)

N.—Public Debt incurred— N.—Public Debt incurred—

A.—Debt raised in Pakistan--- A.—Debt raised in Pakistan---
Permanent Debt Permanent Debt
Floating Debt Floating Debt
B.—Debt raised Abroad--- B.—Debt raised Abroad---
Permanent Debt Permanent Debt
Total Total
O. ---Unfunded debt O. ---Unfunded debt
Special Loans Deposits of Service Special Loans Deposits of
Funds Service Funds
Post Office Savings Bank Post Office Savings Bank
Deposits Deposits
Post Office Cash Certificates Post Office Cash Certificates
State Provident Funds State Provident Funds
Other Accounts Other Accounts
Total Total
and so on. and so on.

No. 2.—STATEMENT SHOWING THE CAPITAL AND OTHER EXPENDITURE (OUTSIDE

THE REVENUE ACCOUNT) TO END OF THE YEAR 19-19 AND THE PRINCIPAL
SOURCES FROM WHICH FUNDS WERE PROVIDED FOR THAT EXPENDITURE.

Increase (+)
On 30th June On 30th June Decrease (-) in
---- the year ended
19 19
1 30th June 19
2 3
4

CAPITAL ART OTHER EXPENDITURE— Rs. Rs. Rs.

1.— CAPITAL EXPENDITURE---
Commercial Departments —
Posts, Telegraphs and Telephones Irrigation
Other Commercial Departments and Under-
takings
Total Commercial Departments
Other Departments —
New Capital at Karachi
Other Accounts
Total Other Departments
Total Capital Expenditure
2. — Loans and Advances — Advances to
Provincial Governments
Advances to Pakistan States, Local Bodies, etc.
Total Loans and Advances
Total Capital and other Expenditure
3. — DEDUCT— CONTRIBUTION FROM
REVENUE FOR CAPITAL EXPENDITURE
Net Capital and other Expenditure outside the
Revenue Account
PRINCIPAL SOURCES OF FUNDS —
1.— Capital contributed by Pakistan States
2. — Debt—
Permanent Debt —
In Pakistan — Nominal value
Less — unredeemed discount
Abroad — (Nominal value at conventional
rate)
Less — unredeemed discount
Floating Debt
Unfunded Debt-
Post Office Savings Bank Deposits
Post Office Cash Certificates
State Provident Funds, etc.
Total Debt
3. — Sinking Funds and Reserve Funds
4.— Net balance under Deposits, Advances,
etc., other than those shown separately

5.— Remittances
 No. 3. — STATEMENT OF DEBT AND OTHER INTEREST-BEARING OBLIGATIONS
SHOWING THE ADDITIONS TO, AND DISCHARGES OF DEBT, ETC., DURING THE YEAR,
AND THE AMOUNT OF DEBT, ETC., AT THE COMMENCEMENT AND CLOSE OF THE
YEAR.

Additions Discharges
Amount on 1st Am
Description of Debt during the during the
July 19 30th
year year
1
2
3 4

A.— FEDERAL CONSOLIDATED FUND Rs. Rs. Rs.

I.— PUBLIC DEBT—
A.— DEBT RAISED IN PAKISTAN---
(a) Permanent Debt —
(i) Loans bearing interest
(A separate head for each denomination of loan.)
(ii) Loans not bearing interest—
(A Separate Head For Each Denomination Of
Loan.)
(b) Floating Debt---
Treasury Bills
Other Floating Loans
B.— DEBT RAISED ABROAD---
Permanent Debt —
(i) Loans bearing interest—
(A Separate Head For Each Denomination Of
Loan.)
(ii) Loans not bearing interest
(A Separate Head For Each Denomination Of
Loan.)
Total Public Debt
II.— UNFUNDED DEBT---
Special Loans
Treasury Notes
Deposits of Service Funds
(A Separate Head For Each Fund.)
Post Office Savings Bank Deposits
Post Office Cash Certificates
State Provident Funds
(A Separate Head For Each Fund.)
Other Accounts
(A Separate Head For Each Account.)
Total Unfunded Debt
Total Debt and other Interest-bearing
Obligations
No. 4.—STATEMENT OF LOANS AND ADVANCES SHOWING THE AMOUNT ADVANCED
AND REPAID, INTEREST RECEIVED DURING THE YEAR AND BALANCES OF SUCH
LOANS AND ADVANCES AT THE COMMENCEMENT AND CLOSE OF THE YEAR.

Balance Amount Amount Balance Interest

Major heads and on 1st advance repaid received and
Minor heads July 19 d during Total during on 30th credited to
June 19
2 the year 4 the year Revenue
1
6
3 5 7

Advances to Provincial Rs. Rs. Rs. Rs. Rs. Rs.

Governments
(A separate head for
each Provincial
Government)
Total
Loans to Pakistan
States
Total
Loans to Local Funds,
etc. —
Loans to Major Port
Trusts
Regimental and other
Loans
Advances to Cultivators
Advances under Special
Laws
Miscellaneous Loans
and Advances
Total
Loans to Government
servants —
House-building
advances
Advances for the pur-
chase of motor cars
Advances for the pur-
chase of other convey-
ances
Passage Advances
Other Advances
Total
GRAND TOTAL
 APPENDIX 2
(See Article 281)
RULES RELATING TO THE PREPARATION OF CAPITAL AND REVENUE ACCOUNTS OF
RESIDENTIAL BUILDINGS

Introductory 1 Form of Accounts 8

Buildings 2 Buildings of the Central 12

Government

Installations and. other Services 7 Review 13

Note.—The rules in this Appendix may be adopted by each Government with

such modifications as may be agreed upon between that Government and
the Comptroller and Auditor General, See also Article 19 of Volume I of this
code.
INTRODUCTORY
1) An Accountant General or the Director, Audit and Accounts Works, Lahore should if so
required by Government, prepare Capital and Revenue Accounts of residential building-
with the object of reviewing the financial results of the year and of determining whether
the annual allowance fixed for maintenance and repairs is sufficient to protect
Government against any losses arising from the operation of the rules made by it for
recovery of rent for residential building. These accounts may be prepared and reviewed
at such intervals as may be settled between the Government and the Accountant General
or the Director, Audit and Accounts Works, Lahore.
BUILDINGS
2) Residences of any specified class may, if Government so direct, be omitted from the
Capital and Revenue Accounts. All other residential buildings including buildings which
are occupied partly as office buildings will be included whether they were acquired or
constructed at Government expense or only leased for use as residences.
Ordinarily, residences falling under the following categories may be excluded from the
Capital and Revenue Accounts:—
1. residences for use of the President, the Governor of a Province or the head of a
Local Administration;
2. buildings which are situated within the precincts of jails, hospitals police lines,
tehsil, educational institutions, provided that they are allotted rent-free under the order of
Government to Government servants who are required to occupy particular houses in
order to ensure the proper performance of their duties ;
3. buildings, which are not intended to be used as regular residences, e. g, dak
bungalows, rest houses, circuit houses, inspection houses and other buildings of a like
nature-;
4. petty buildings the cost of which does not exceed Rs. 5,000 or any other limit
which may be prescribed by Government.
3) The buildings for which Capital and Revenue Accounts are maintained may be grouped
into two classes :—
Class I.—Buildings which will ordinarily be occupied by Government servant liable to pay
the full standard rent subject to the limit of a prescribed maximum percentage of their
emoluments.
Class II.—Buildings, which will ordinarily be occupied by Government servants who are
entitled to accommodation rent-free or at reduced rents under the sanction of competent
authority.
1. Buildings should not ordinarily be transferred from one class to the other unless
there is a permanent change In the conditions under which they will be rented. The
transfer should be made under the orders of the competent authority and should
normally have effect from the commencement of a financial year.
2. Buildings for which rent is recovered for a season only such as those meant for
the migratory staff of Government may be shown under class I if they are allotted
to Government servants liable to pay the full standard rent limited to specified
percentage of their emoluments. Such buildings may, however, be exhibited under
a separate subgroup of that class.
4) A building should be brought on to the Capital and Revenue Accounts in the official year
following that in which any of the events enumerated below has taken place : but if the
event takes place on the 1st of July the building should be brought on to the accounts of
the same year :—
a) Its acquisition or construction was completed, or
b) it was leased, or
c) being a building already in existence it was first
brought into use as a residence.
5) A residential building which has once been included in these accounts should not be ex-
cluded therefrom without the sanction of Government or of such other authority as
Government may prescribe in this behalf.
6) If, under the rules of the Government concerned, a number of residences in a particular
area or of a particular class or classes is grouped for the purpose of assessment of rent,
the collective results of all such buildings should also be brought out in the accounts.
INSTALLATIONS AND OTHER SERVICES
7) Transactions relating to the capita! cost and maintenance of sanitary, water supply and
electric installations and fittings of a residence included in these accounts should be
included in those for the building itself. Similar transactions relating to other services
excepting furniture such as gardens, tennis courts, etc., for which additional rent is
recovered under the rules, should be shown separately for each such service, below
those relating to the building itself. The furniture provided for all such residences in each
circle of superintendence or other unit for which a separate account is prepared (vide
paragraph 11), is treated as an item by itself.
FORM OF ACCOUNTS
8) These accounts should be compiled in Form 59. For their preparation, the Executive
officers concerned may be required to furnish the Accountant General or the Director,
Audit and Accounts Works, Lahore with the necessary data in suitable form which the
 Accountant General or the Director Audit and Accounts Works, Lahore may prescribe
according to local requirements. Any additional information which the Accountant General
or the Director, Audit and Accounts Works, Lahore considers necessary for testing the
accuracy of the standard rents fixed may, if required, be also obtained. These data should
be scrutinised in the Account Office as far as possible or the Director of Audit and
Accounts Works, Lahore.
9) Both in respect of capital outlay and maintenance charges, the actual charges only
should be taken, no addition being made on account of establishment and tools and plant
charges or on account of the cost of accounts and audit.
1. If a building is occupied partly as a residence and partly as an office, the
best possible approximation should be made, in consultation with the
Superintending Engineer or other officer prescribed by Government for the
purpose of assessing the capital value of the portion used as a residence, the
revenue charges being proportionately distributed for the purpose! of the
accounts.
2. In the case of non-residential buildings which arc converted into residences,
if the original cost cannot be ascertained from the records, the capital value should
be based on the estimated value of the buildings, subject to any rule which
Government may have prescribed.
10) Column 15 of the Accounts (Form 59) "Interest on capital outlay to end of year under
report or rent payable by Government" should be filled in as indicated below :—
i. Leased buildings.—Rent payable by Government to the lessor should be noted in
this column. When charges for maintenance of a-d repairs to the building or municipal or
other taxes relating thereto are also borne by Government, those charges .should be
noted in columns 12 to 14.
ii. Government buildings.—As interest for the year is generally calculated at the
rate which is in force as the standard of return from productive irrigation works at the time
of acquisition or construction of the building, it is necessary to calculate interest
separately on (1) capital outlay to and of-previous year and (2) capital outlay during the
year. The interest on (1) will be the figure entered in the last account or, if there was any
capital outlay during the previous year it will be that figure plus interest on half the amount
of that capital outlay. The interest on (2) will be calculated on half the amount of the
capital outlay of the year at the rate of interest for the year. The total of (1) and (2) should
be noted in column 15.
11) These accounts should be prepared in such detail as Government may desire, but in res-
pect of buildings under the control of the Public Works Department usually it will be found
sufficient to prepare a separate account for each circle of superintendence, so that copies
of the accounts may be sent to superintending Engineers to enable them to review the
results of the areas in their respective charges, and to take such action as they may
deem necessary to effect economies in working.
BUILDINGS OF THE CENTRAL GOVERNMENT
12) In Governor's provinces Capital and Revenue Accounts of residential buildings of the
Central Government should be prepared separately from the accounts of Provincial
buildings Both in Governors' provinces and elsewhere, the accounts of buildings
belonging to the Defence Services should be kept separate from those of civil buildings of
the Central Government.
 REVIEW
13) The accounts, when completed, should be reviewed in the light of the rules made by
Government governing the assessment and recovery of rent and the allotment or
residences; and the results of this collective review should be embodied in a concise
report, with which the accounts should be submitted to Government by such date as may
be fixed in consultation with the latter. If, in any particular cases, or generally, the
standard rents need revision, or the maintenance charges are excessive or the
realisations inadequate, these points should be mentioned in the report, with any
suggestions regarding the working or suitability of the rules which the Accountant General
or the Director, Audit and Accounts Works, Lahore as the case may wish to make. The
true annual cost to the tax-payer on account of the residences included in these accounts
should also be reviewed. For this purpose, a lump sum (which should be estimated by the
Accountant General or the Director. Audit and Accounts Works, Lahore as the case may
be, with due regard to the rules relating to allocation of these charges) representing
charges for establishment and tools and plant should be added to the total capital cost,
including value of site, of all buildings which form the subject of a single review. If the
capital cost of any building does not include the value of site, the estimated value of this
site should be ascertained and added to its capital cost for this purpose. A similar lump
sum addition for departmental charges should also be made to the total average
maintenance charges of all buildings forming the subject of a single review, and the
interest charges should be calculated on the (gross) capital cost worked out in the
manner indicated above. The total of the maintenance and interest charges thus worked
out should be compared with the total realisation of rent. In all comments and
observations, leased building should, as far as possible, be distinguished from those
owned by Government and each of the special services such as furniture which are
exhibited separately in the accounts (see paragraph 7) should be dealt with separately.
14) The Accountant General or the Director. Audit and Accounts, Works, Lahore as the case
may be should satisfy himself that sanction exists for (1) every building appearing in the
accounts which is stated to be occupied rent free or at reduced rent and (2) residences
completed during the previous year but omitted from the accounts under review, in terms
of clause (2) of the second sub-paragraph 2.
15) In cases where Government have issued orders writing down the capital cost of any
residence the calculation for the purpose of the review prescribed in this paragraph
should be based on the reduced cost, but the extent of reduction made should be clearly
indicated in the Capital and Revenue Account for the year in which those orders take
 APPENDIX 3
(See Article 281)
ADMINISTRATIVE ACCOUNTS OF IRRIGATION, NAVIGATION, EMBANKMENT AND
DRAINAGE WORKS

Introductory 1 Part III.—Revenue Account 8

Classification 2 Part IV.—Interest Account 9

Part I.—General Abstract of 3 Part V.—Account of Indirect 11

Financial Results Charges

Part II.—Detailed Account of 4 Part VI.—Statement comparing 12

Capital Expenditure Capital Cost with Sanctioned
Estimates

Review 14

Note.—The rules in this Appendix may be applied in relation to the accounts

of a Government with such modification u may be decided by the
Government after consultation with the Comptroller and Auditor General,
vide Article 19 of Volume I of this Code.
INTRODUCTORY
1) The Accountant General or the Director, Audit and Accounts Works, Lahore
may be required by Government to prepare annually proforma accounts (otherwise
known as Administrative Accounts) of irrigation, navigation, embankment and drainage
Projects for which capital and revenue accounts are kept. These accounts should be
prepared in Form 60 which is divided into the following six parts :—
Part I.—General Abstract of Financial Results.
Part II.—Detailed Account of Capital Expenditure.
Part III.—Revenue Account.
Part IV.—Interest Account.
Part V.—Account of Indirect Charges
Part VI.—Statement comparing Capital cost with Sanctioned Estimates
Accounts of individual projects are kept in Parts II to VI for each, and the general results
of all projects are abstracted in Part 1.
CLASSIFICATION
2) The projects for which Administrative Accounts are prepared are classified
thus :—
A.—Irrigation Works—
1. Productive.
2. Unproductive.
B.—Navigation, Embankment and Drainage Works—
1. Productive.
2. Unproductive.
In Part I, projects should be grouped according to this classification, and on all separate
Accounts of them the detailed classification of each project should be indicated prominently.
1. The classification of works into (1) productive and (2) unproductive is governed by
such general principles as may be laid down in this behalf by the Government
concerned in consultation with the Accountant General. See also Article 26 of
Volume 111 of this Code.
PART I.—GENERAL ABSTRACT OF FINANCIAL RESULTS
3) Part I is a summary of the financial results of all projects in the province,
excluding those for which no capital accounts are kept the figures in respect of individual
projects being taken from the detailed accounts as brought out in other parts.
Note.—Projects should be arranged serially in the order of the date on which the
construction estimates were closed. Projects whose construction estimates have
not been closed should come next in the arrangement and they should be detailed
in the order of the dates of sanction to the estimates. This arrangement should not,
however, interfere with the classification of projects between irrigation and
Navigation, etc., and between productive and unproductive prescribed in the
preceding paragraph.
PART II.—DETAILED ACCOUNT OF CAPITAL EXPENDITURE
4) Part II, the Detailed Account of Capital Expenditure, is a statement of the total
direct charges incurred to end of the year against all the sanctioned estimates of capital
expenditure. The outlay should be detailed by such branches and sections of the project
as arc shown separately in the sanctioned project estimate, and under each it should be
given in full detail of minor heads including " Receipts and Recoveries on Capital
Account" and detailed heads.
1. Charges under the minor heads " Establishment" and " Tools and Plant" should be
detailed only if the entire expenditure of a circle of superintendence, or of any
other prescribed unit of distribution of charge relates to a single project in other
cases, the charges to be shown under each of these two heads will be the lump
sums which may be debited to a project according to the rules of distribution of
such charges made by Government in consultation with the-Accountant General or
the Director, Audit and Accounts Works, Lahore. See Article 42 of Volume HI of
this Code.
2. In the case of projects for which completion reports have been submitted, it is not
necessary to show details of expenditure by detailed heads under the sub-
divisions of minor heads.
3. In the case of projects in respect of which the construction estimates have been
closed and the completion reports proved by Government and in respect of which
no further capital expenditure is being incurred under open capital estimates, all
details of capital expenditure should be omitted, references being given to the
Administrative Accounts of the years in which the capital accounts were shown in
detail.
4. The particulars of apportionment of the capital expenditure among the Irrigation
 Major heads need not be shown 'in the capital account.
5) Expenditure on surveys which was incurred before construction commenced
should be brought on to the account by an entry in the column headed “To end of the
year ", qualified by a suitable explanation in the column for “Remarks ".
6) For purposes of comparison with estimates, the form of Part II provides a
column for “Cost of construction as now estimated ". This column is written up thus :—

i. if the construction the estimated cost,

estimate is still open ;

the aggregate of (1) actual expenditure on

the closed construction estimate, (2) actual
ii. if the construction expenditure on all closed estimates of open
estimate is closed capital and (3) estimated cost of all open
capital estimates the accounts of which are
still open.

In the case of projects the construction estimates of which have been closed, the
difference between the figures in this column and column 4 of Part VI will indicate the amount of
the open capital sanctions still operative, i.e., the further authorised liabilities of the project.
7) If the construction estimate has been closed, the date on which it was closed should be
noted in the column for “Remarks".
PART III.—REVENUE ACCOUNT
8) Part III, the Revenue Account, is a statement making an up-to-date comparison of the
gross (i.e., direct as well indirect) figures of the receipts and the working expenses of a
project yielding revenue. The receipts should be detailed by minor heads, and the
working expenses, by both minor heads and subdivisions of minor heads. The difference
between the gross receipts and the gross charges will represent the net revenue or the
deficit, as the case may be.
1. The Revenue Account should be opened for a project as soon as any section if it is
completed and begins to yield revenue.
PART IV.—INTEREST ACCOUNT
9) Part IV, the Interest Account, is a simple debit and credit account showing on one -de the
charges for the interest and on the other the net revenue, or deficit, as worked out in Part
10) Interest is adjusted in the Administrative Accounts of Irrigation, etc., projects as stated
below:-
a) for capital outlay met out of specific loans raised
by Government, at such rate of interest as may be prescribed by Government having
regard to the rate of interest actually paid on such loans and the incidental charges
incurred in raising and managing them ;
b) for capital outlay provided otherwise,- at such
rate of interest as may be determined by Government in consultation with the Comptroller
and Auditor General.
Note.--- By specific loans are meant loans that are raised in the open market
 for one specific purpose which is clearly specified in the prospectus and in
regard to which definite intimation is given at the time of the raising of the
loans that for the purpose of accounts they are to be regarded as specific
loans.
Interest is calculated on the total direct capital outlay to end of the previous year plus half
the outlay of the year itself.
PART V.—ACCOUNT OF INDIRECT CHARGES
11) Part V, the Account of Indirect Charges, which is prepared in two separate
sections— capital and revenue —is a simple statement of the indirect charges shown
below :—
Capitalised abatement of land revenue. ---At twenty times the annual amount of
land revenue remitted
Note.—This charge should not be made in cases when the capitalised value
has been awarded in lieu of abatement and has been debited as a direct
charge.
Audit and Accounts Establishment.—The actual expenditure, where it is readily
ascertainable as in the case of separate Audit and Account offices constituted for specific
projects ; otherwise, 1 per cent, on works expenditure.
PART VI.—STATEMENT COMPARING CAPITAL COST WITH SANCTIONED ESTIMATES
12) Part VI compares both the direct and indirect charges incurred up to date on a project
with the amount of sanctioned estimates.
13) If the construction estimate is still open, no entries should be made in columns 2 to 4
headed " Charges against closed sanctions", and in column 8 " Total charges to date
against old and current sanctions ". But, if it has been closed, all the columns of the form
should be written up, columns 2 to 4 being used hi respect of all working estimates
(construction or open capital) which have been closed, and columns 5 to 7, headed "
Current Sanctions ", in respect of all working estimates of open capital, the accounts of
which are still open. Particulars of the sanctioned estimates e.g., the numbers and dates
of the orders of Government issued from time to time, the amounts of estimates, etc.,
need not be entered in either case.
REVIEW
14) The Administrative Accounts should be submitted to Government in print as soon as
possible after closing the final accounts for June. The Accountant General or the Director,
Audit and Accounts Works as the case may be should review the accounts and send with
them a report of the points which his review may suggest. In the report should be
mentioned specially all points requiring attention, e.g. (1) cases in which, in the
Accountant-General's or the Director, Audit and Accounts Works opinion, a change of
classification of projects from "productive" to " unproductive " or vice versa may be
indicated, (2) cases in which an abnormal increase under “Working Expenses " is not
accompanied by an adequate increase in the " Receipts " or (3) cases in which "Receipts"
show a marked decline and there is no known reason for this.
1. For the purpose of the review the figures shown against the Minor head
“Recoveries of Expenditure” should be deducted both from “Gross Receipts “and
from “Gross Working Expenses ".
2. 2. Any practical suggestions calculated to reduce the working expenses, to
 develop the gross receipts, or to effect economies otherwise which may occur to
the Accountant General's or the Director, Audit and Accounts, Works as the case
may be should ordinarily be made separately, the report being confined to
mentioning the salient features of the account in a manner intelligible to an
outsider.
15) Two copies of the accounts (with Report) should also be submitted simultaneously "to the
Comptroller and Auditor General. If printed copies cannot be despatched so as to reach
the Comptroller and Auditor General by the dates prescribed in Annexure to Chapter 21,
the first copy should be sent on the due date in manuscript. A separate report should also
be submitted at the same time reviewing the working of the various Irrigation projects with
reference to the desirability of changing the existing classification of a particular work or
works from "Productive " to " Unproductive " or vice versa, on the basis of the actual yield
and the anticipated return from such works. This review may, however, if Government
has no objection, be included in the report to Government which the Accountant General
or the Director, Audit and Accounts works, Lahore submit under paragraph 14 above.
 LIST OF FORMS

No. of Form Name of Form

 108
A.O. 1. Departmental Classified Abstract
109
“ 2. Compilation Book
“ 3. Schedule of Amounts credited to Funds
4. Memorandum of Pre-audit Payments
“ 5. Schedule of Pre-audit Payments
6. Daily Cash Memorandum of Pre-audit Payments
“ 7. Debt Head Classified Abstract of Pre-audit Pay Department
8. Register of State Bank Deposits
“ 9. Classified Abstract of Small Coin Depots
10. Statement of Disbursers' Accounts
11. Register of Adjustments with the State Bank
“
11 A. Outward Settlement Accounts
11 B. Summary of Transactions passed on to, various Area Audit and
“ Accounts Officers in West Pakistan through the head West Pakistan
(Internal) Adjusting Account in the account for the month of..........
11 C. Debits/Credits Abstract of Broadsheet of West Pakistan
“ (Internal) Adjusting Account for the month of..........
“ 11 D. Broadsheet of West Pakistan (Internal) Adjusting Account
Debits/Credits year
11 E. Summary of transactions passed on to the various Area Audit
“ and Account Officers in West Pakistan through the head ''Works
Audit Suspense", in the Account for the month of..........

“ 11 F. Debits/Credits Abstract of Broadsheet of Works Audit Suspense

for the month of..........
11 G. Broadsheet of Works Audit Suspense Debits/Credits year..........
“
12. Advice of Inter-Government Adjustment
13. Memorandum of Clearance by Central Accounts Section of the
State Bank
“ 14. Adjustment Register of Inward Settlement Accounts
15. Exchange Accounts.
16. Schedules A and B of Exchange Accounts
“
17. Schedules C and D of Exchange Accounts
18. Detailed Statement showing Plus and Minus Entries of Transfer
“

108
These forms are standardised in the A.O. Series.
109
These forms are authorised to be printed as special forms.
 Adjustments made in the Progress Register.
“ 19. Register of Outward Credits under Head I and II of Exchange
Accounts
20. Adjustment Register of Inward Exchange Accounts
“
21. Classified Abstract of Receipts and Payments of
Exchange/Settlement Accounts
22. Objection Statement for Exchange Accounts
“
23. Objection Book for Exchange Accounts
24. Progress Register of Exchange Accounts
25. Annual Consolidated Abstract of Progress Register of Exchange
“
Accounts
26. Details of Outstar dings in the Exchange Account on 30th June.
27. List of Schedules of Payments made at treasuries.
“ 28. Statement showing Realisation from Subscribers to the Indian Civil
Service Family Pension Fund
29. Statement showing Realisations from Subscribers to the Superior
Services (India) Family Pension Fund

“ 30. List of Schedule of Miscellaneous Defence Services Receipts

31. Register of Outward Credits under Head I on account of
Remittances from Defence Services to Civil.
“
32. List of Schedules of Defence Services Payments
33. Exchange Account between Civil and Defence Services—Civil side
“ 34. Exchange Account between Civil and Defence Services—Defence
Services side
35. Statement of Deductions on account of the Indian Military Service
“ Family Pensions
36. Deleted

“ 37. Deleted
38. 110Deleted
39. Statement of Warrants issued for payment of Pension/Leave
Salaries in Colonies which have no direct Accounts Current with
Pakistan.
“
40. Register of Invoices received from the Director, Audit and
Accounts, High Commission for Pakistan in the United Kingdom.
41. Annual Abstract Statement of Stores received from United
Kingdom 19 -19
“
42. Outward Account Current between Pakistan and Director, Audit
and Accounts, High Commission for Pakistan in the United
110
These forms have been deleted.
“ Kingdom
43. Schedule of the London Account
“ 44. Statement of Amount due to the Board of Trade in respect of the
Account of Basses, Minicoy, Bahamas and Leeward Islands Light
“ dues.
45. Report of the Closing Balance of the Accounts rendered to the
“ Board of Trade, by Shipping Masters.
46. Detail Book.

“ 47. Consolidated Abstract

48. Abstract of correcting or additional Entries made after the despatch
of the June Final Accounts.
49. Transfer Entry.
“
50. Transfer Entry Number Book
51. Combined Transfer Ledger and Abstract
52. Journal
“ 53. Ledger for Debt and Remittance heads closed to Balance.
54. Ledger for Heads closed to Government.
55. Trial Balance Sheet
56. Monthly Accounts of Provincial Governments
“
57. Monthly Accounts of the Central Government (Civil)
58. Capital and Revenue Accounts of Residences.
59. Administrative Accounts of Irrigation, Navigation, Embankment and
“ Drainage Works.
 No. 3.—STATEMENT SHOWING THE DISTRIBUTION BETWEEN NON-VOTED AND
VOTED EXPENDITURE

Non-voted Voted Total

1. 2 3 4

Rs. Rs. Rs.

Expenditure within the Revenue Account (a)
Expenditure outside the Revenue Account
Disbursements under Debt, Deposit and
Remittance Heads treated as expenditure (b)

Total

(a) The figures have been arrived at as follows : —

Non-Voted Voted
Total expenditure as in Account No. 2
Add Working Expenses of— Rs. Rs.
Irrigation
Posts, Telegraphs and Telephones Other concerns
Total

(b) The figures have been arrived at as follows: —

(i) Public Debt.
(ii) Loans and Advances by Central Government.
 FORM A.O. 1
(See Article 3)
Departmental Classified Abstract
Not Standardized
 FORM A. O. 2

(See Article 5)
Compilation Book

Symbol Symbol
Total of Total of
or guide or guide And
Period of Voucher each Voucher each 111
No. or Amount No. or Amount so
account No detailed No detailed
guide guide on
head head
letter letter

111
Space for noting the name of the treasury.
 FORM A. O. 3
(See Article 6)

(Obverse)

schedule of amounts credited to ------------------------------------ Fund in the account of the ------------ Department
during the month of -------19-----.

No of Amount No of Amount No of Amount No of Amount

Voucher recovered Voucher recovered Voucher recovered Voucher recovered

(Reverse)

No of Amount No of Amount No of Amount No of Amount

Voucher recovered Voucher recovered Voucher recovered Voucher recovered

Total
Amount
credited
through
Cash
account
GRAND
TOTAL
Grand Total verified with Classified Abstract

AUDITOR
 FORM A. O. 4.
(See Article 36)

MEMORANDUM

Pre- Audit Cheque payments. ----------------------------------------------------------------

Amount of Vouchers paid at ----------- O Clock Rs. -----------------------------------

Voucher for Rs. ------------------- Sent already.

Voucher for Rs. -------------------- sent herewith.

Assistant Accountant General

Assistant Accounts Officer

In Charge, Pre-Audit Pay Department

---------- 19—

-----------------------------Agreed.

A.A.O. / A.A.G. /D. A.G

 FORM A. O. 5
(See Article 36)

Schedule of the Pre-audit Payments of ---------------------- Department

rom Provincial / Central Vouchers Recoveries from Provincial /Central Vouchers creditable to Recoveries cre
rovincial / Central revenue and debt Central / Provincial revenue and debt heads, (Adjusting Account Provincial Gove
heads. between Central and Provincial Governments) Provincial Susp
.C. (Non-European And
G.P. Income House I.S.C. Family Postal Life And so East
members) Family so West
Fund Tax rent Pension Fund Insurance on Pakistan
Pension Fund on
4 5 6 7 8 9 10 11 12
 FORM A. O. 6
(See Article 36)

Daily Cash Memorandum of pre-audit payments

--------------------------------------------(Date)

Total No of Departments Net Payment Remarks

Vouchers Cheque
 FORM A. O. 7
(See Article 37)
Debt Head Classified abstract of pre-audit Pay Department

Similar columns for other days

Money columns for different dates
1st 2nd

No of voucher

No of voucher
Monthly
Heads of Account
Total
Amount Amount

Rs P Rs P Rs P
 FORM A. O. 8
(See Article 45)

Register of State Bank Deposits Central / provincial at -------------------------- for the month of
----------------------------19. ----.

Date Receipts Payments Initials

Total for the month

Deduct:- Receipts / Payments

Net receipts / Payments

 FORM A. O. 9
(See Article 49)
(Receipts)

Classified Abstract of Small Coin Deposit in --------------------------------for the month of ----------------19--

Small Coin Account

Mint Foreign
me of Depot Depot between
Remittances (a) Remittances
Remittances (b)
Rs P Rs P Rs P Rs P Rs P Rs P Rs P

tal receipts
alance decreased
opper Balance

rand total

(a) Appears in the accounts of Accountant General, West Pakistan only.

(b) This column is intended to exhibit the debits and credits on account of deficiencies in
remittances from and to small Coin depots in another province.
 FORM A. O. 9 concld
(Disbursements)

Classified Abstract of Small Coin Depots in ------ for the month of -------------------------- 19 ---

Small Nickle Mint Account

Foreign Total
of Depot Coin Depot Remittances between
Remittances disbursem
Remittances (a) (b)
Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs

bursements
alance

opper Balance

d Total.

(a) Appears in the accounts of Accountant General, West Pakistan only.

(b) This column is intended to exhibit the debits and credits on account of deficiencies in
remittances from and to small Coin depots in another province.

Small coin depot balances

Bronze and Total
Small silver Nickel coin
Copper coin
Rs P Rs P Rs P Rs
Memo of Balance
ce, Current month
st month
ase
se
 FORM A.O. 10
(See Article 50)

Statement of Disbursers’ Accounts ------------------------- for the month of --------------------- 19 ---

Receipts Disbursement
Opening Closing Total initials
fice or District during the Total s during the Total
balance balance of Auditor
month month
Rs P Rs P Rs P Rs P Rs P Rs P
f all accounting Treasuries
e printed in the order
e Cash Balance Report
ed returns.
Total
djusting Account (There will
line for each detailed head
head).
Total
ccounts in detail Local
Transit
Total

OF INWARD SETTLE-
NT

ACCOUNT ABSTRACT

E BANK DEPOSITS
RAND TOTAL

112
This head will appear in the Provincial Statement of Disbursers’ Accounts.
113
This head will appear in the Central Statement of Disburser’s Accounts
 FORM A O 11
(See Articles 89, 100, 101 and 110C)
REGISTER OF ADJUSTMENTS WITH THE STATE BANK
Part I.—Intimation of adjustment with Central Government by non-bank treasuries and sub-treasuries

Week ending Week ending Week ending Week en

Central Payments

Central Payments

Central Payments

Central Payments
Central Receipts Net

Central Receipts

Central Receipts

Central Receipts
ry or sub-treasury or Department Net
Net
Receipts /
Payments Receipts /
Receipts / R
Payments
Payments Pa

otal carried over to Part II.

 FORM A. O. 11-contd
Part II.—Adjustments advised to Central Accounts Section of the State Bank.

Net amount advised

No. and date
Central for adjustment
West Pakistan East Pakistan intimating cl
Government against the balance
by the Ce
of the Province
Accounts Se
the State
Debit Credit Net Debit Credit Net Debit Credit Net Debit Credit

1st Advice
No. Date.

easuries etc., as per Part

balance of previous

Total

2nd Advice

3rd Advice

4th Advice

Total

Note. — A separate column should be opened in this Part for recording Debits and credits on account of
Burma.
 FORM A. 0.11—contd,
part III.—Broadsheet of Inter-Government adjustments for the month of---- —— — — --19 — -.

Adjusting Account between Inter-Provincial Suspense Accounts

Central and Provincial
Governments
me of Treasury and Section of Office West Pakistan East Pakistan

Net
Net Debit / Net Debit /
Debit Credit Debit Credit Debit Credit Debit
Credit Credit
Credi

Treasury
per Detail Book Part I)
ction
s per Detail Book Part II)
Total
eed with Detail (Book)

ening Balance

osing Balance
 FORM A. O. 11—contd
Part iii a Register of adjustment of State Bank of Pakistan Remittances

Amount adjusted by the Bank

Intimation of against to the Bank
against the balances of the---------- - - - - - - - - -
Against the balances of the ---------- ------ ---- - - -
- - -Government
--------Government

No. and date of

Difference
memo, intimating
clearance by the
No. of
Date Debit Credit Net Central Accounts Debit Credit Net
advice
Section of the State
Bank

1 2 3 4 5 6 7 8 9 10

Total

Agreed and carried to Part IV,

 FORM A. O.11 concld
Part IV—Broadsheet of State Bank Deposits—Central Accounts Office, State Bank, and Central Accounts
Office—State Bank
Suspense

Adjustment advised against

No. and Amount adjusted by Bank against the
the balance of the————
date of --------------------------------------Government
Government No. &
Serial advice to
date of
No. Bank by
By other Advice of On account of
and this office On account of
By this Office. account Ad- Advice from
date or by
(a) Officers justment Advice from other account Net
another the office (a)
(b) by Bank Officers (b) Debit/Credit
Account
office (c)
Debits Credits Debits Credits Debits Credits Debits Credits

Total

State Bank of Pakistan Remittances (Carried from Part III - A)

Note 1. The net total of the net credits or debits for the month in column 5(c) should agree with the net
figure accounted for under the head State Bank Deposits—Provincial—C.A.O. State Bank "
in the Consolidated Abstract and if there is any difference it should be investigated and
reconciled.
Note 2. — The net difference between column 5(6) and 3(6) should agree with the monthly net
difference under the head “Central Accounts Office State Bank Suspense” in the Detail
Book. The progressive difference under this head is explained below
Brought forward from last month............................................
Difference of this month..........................................................
Net difference requiring adjustment........................................
(Vide details given below)
Difference
No. and date of Advice Name of Government Month of Adjustment
Debit Credit
 FORM A. O. 11 – A
(See Article 102)
Province of
Outward Settlement Account between - - - - - - - - - and - - - - - - - - - - - - - - for the month of - - - - - - - 19 - -
-

Reference to advice (s) sent to

the Central Accounts Section of Debit Credit Net Debit/Credit
the State Bank
Rs Paisa Rs Paisa Ra Paisa

Total

No. --------------
Forwarded to the - - - - - -- - - - - - - - - - - - - - - - - With - - - - - - - -Schedule and - - - - - - - - - - - - - - - - - - - - -
-vouchers.

Office of the - - - - - - - - - (Signature) - - - - - - -

Dated - - - - - - - - 19. - - - (Designation) - - - - - - -
 FORM A.O. 11-B

Summary of transactions passed on to the various Area Audit and Accounts Officers in West Pakistan
through the head West Pakistan Internal Adjusting Account in the accounts for the month of-
————————————

Total of items adjusted

Total of items originating in
by deduct entries in
the books of the Audit and
response to the
Account Officer rendering
Area Audit and Account transactions initiated by
his account and adjustable Net Remarks
Officer in West Pakistan. other Area Audit and
on the Books of the Area
Accounts Officers
Audit and Accounts Offi-
mentioned in Column
cers named in Column 1.
1.

1 2 3 4 5

1. Accountant General.
West Pakistan, Lahore.

2. Comptroller, Northern
Area, Peshawar.

3. Comptroller, Southern
Area, West Pakistan,
Karachi.

Total

The total of column 4 should agree with the total debit or credit as the case may be appearing in the
monthly Civil Accounts under West Pakistan Internal Adjusting Account.
 FORM A. 0.11-C
Debits/ Credits Abstract of broadsheet of West Pakistan Internal Adjusting Account for the
month of_________

Total as per Detail of

Less adjusted
counts of which original Outstanding balance inward Total Columns Balance standing fo
during the
credits appeared. as per last abstract. accounts for 2&3. outstanding. months wit
month.
the month. for

1 2 3 4 5 6

t General. West
istan, Lahore

er, Northern Area,

Peshawar

er, Southern Area,

akistan, Karachi.

Total
 FORM A. O. 11 D
Broadsheet of West Pakistan Internal Adjusting Account Debits /Credits year

July Au

t and Responding Circle of Audit and Opening

Accounts. balance. Responding. Closing
Original Net. Original. Respondin
balance.

rea, I. Accountant General, W.

Pakistan. Lahore.
Area,

l West II. Comptroller, Northern Area,

Peshawar.
ern

l West III. Comptroller, Southern Area,

Karachi.
ern
 FORM A. O. 11 E
Summary of transactions passed on to the Various Account Officers in West Pakistan through the head,
" Works Audit Suspense" in the Accounts for the months

Total of items originating in Total of items adjusted

the books of the Account by deduct entries in
S
Name of the Account offices rendering their response to the
No Net. Remarks.
Offices in West Pakistan. account adjustable on the transactions intimated by
books of the Account offices the Account offices
named in Col. 2. mentioned in Col. 2.

1 2 3 4 5 6

1 Accountant General,
West Pakistan, Lahore

Director of Audit and

2
Accounts, Works, West
Pakistan, Lahore

Comptroller, Northern
3
Area, Peshawar

Comptroller, Southern
Area, West Pakistan
4
Karachi

Total

The total of Col. 5 should agree with the total debit/credit as the case may be appearing in the Monthly
Civil Account under "Works Audit Suspense ".
 FORM A. 0. 11-F

Debit /Credit Abstract of broad sheet of “Works Audit Suspense” for the month of - - - - - - - - - - - - -

Items
Total as per inward Detail of items outstand
ccounts of which Outstanding balance as Total Col. adjusted Balance
account for the than 3 months with just
credits appeared. per last abstract. 3 & 4. during the outstanding
month. Delay.
month.

2 3 4 5 6 7 8

ant General,
stan, Lahore

r of Audit and
Works, West
n, Lahore.

ler, Northern
kistan, Peshawar

ler, Southern
kistan, Peshawar

otal
 FORM A. O. 11-G

Broadsheet of "Works Audit Suspense" Debits/Credits year

August
July
Responding and so on
S.
Originating circle of Account circle of Opening Responding
No. Closing
Account Balance
Balance
Original
1. Director of Audit & Accounts,
Works
2. Comptroller, Northern
Area, Peshawar
3. Comptroller, Southern Area,
Karachi
Total
1. A.G.W.P. Lahore
2. Director of Audit &
Accounts, Works, Lahore
3. Comptroller, S.A. Karachi
Total
1. A.G.W.P. Lahore
2. Director of Audit &
Accounts, Works, Lahore
3. Comptroller, N A Peshawar
Total
1. A.G.W.P. Lahore
2. Comptroller, N. A. Peshawar
3. Comptroller, S.A. Karachi
Total
Grand Total
 FORM A. O. 12.
(See Articles 89 and 100)
office of the accountant general/comptroller
Advice of Inter-Government Adjustment

Serial No. ------- Accountant General /Comptroller Dated - - - - - - -19- - -

To
The Manager,
Central Accounts Section of the
State Bank of Pakistan, Karachi

Sir,

Please debit / credit Rs. - - - - - - - against the balance of the Government of - - - - - - - - - - - - - - - - - -by
per contra credit/debit against the balances of the Government noted below:-

Intimation of adjustment should be sent to the Account Officer noted in column 2 quoting the number of this
Advice.

Accountant General /Comptroller

Name of For use in the Central Accounts

Net Amount
Account Section of the State Bank
officer to No. and date of
Name of Government to be
whom clearance Memo in
debited or credited Date of
Adjustment Cr Dr which adjustment has
should be adjustment
been intimated to the
intimated Account Officer
1 2 3 4 5 6

Total
Net credit/debit
Copy to the Secretary to the Government of - - - - - - - - - - Finance Department, for information.
Copy to the Accountant General / Comptroller - - - - - - - - - with Vouchers, etc.

Accountant General / Comptroller.

________________________
 FORM 13
(See Articles 90 and 100)
Memorandum of Clearance by the Central Accounts Section of the
State Bank
Clearance.......... July, 19- - - -,
Dated....................

Serial No. - - - - - - - - - - - - - - - - C.A.O.—State Bank Pakistan—1.

To
The Accountant General, Pakistan.

Sir,
A sum of Rs.............has been credited/debited in the accounts of this office against
the balance of the Government of the Pakistan under advice from different Account Office as per particulars
given below :—

Amount
For use in the Accountant General's Office
Adjusted
No. and date of
Advice
By whom advised received from
Accountants
General
Month's
Posted in
account in Transfer
Dr. Cr. register of Initials
which entry No.
adjustment
adjusted

Accountant General,
Pakistan.

Accountant General,
Pakistan Revenues.

Total

Net adjustment against Pakistan

……….Credit / Debit.
 Manger. .. . ………..
Copy to the Government of the Pakistan, Finance Department, for information.

Manager
 FORM A. O. 14
(See Article 108)
ADJUSTMENT REGISTER OF INWARD SETTLEMENT ACCOUNTS
Inward adjustment Register pertaining to Settlement Account from the Accountant General -- - - - - for the
month of - - - - -19.- - -.

Credits / Debits.

Adjusted
Item held under objection
Serial No. of Amount Item placed under
No. of voucher or of each Head of “Un classified Items accepted Remarks
Item schedule item Amount
account Suspense” but awaiting
pending clearance
settlement
 FORM A. OF 15
(See Article 133)
Province of - - - - - - - - - - - - -

Exchange Account between - - - - - - - - - - - - - -between - - - - - - - - - - for - - - - - - - - - - - - - - - - - - - - - - -the

month of - - - - - - - - - - - - - - -19- - - - -.

Side Receipts Outgoings

Opening balance reckoning from July 1st
I. Remittances to from
vide schedule
II. Remittances to from
vide schedule
III. Items adjustable by
vide schedule
IV. Items adjustable by
vide schedule

Total Rs.
Balance carried forward to next account
Grand Total

No. - - - - - - - - -
Forwarded to the - - - - - -- - - - - - - - -- - - - - - - - - - - - - - - - - - - - - -with - - - - - - - - -schedules - - - - - - - - -
-vouchers and - - - - - - - - - - -sub voucher.- - - - - - - -office of the - - - - - - - - - - - - -.

(Signature) ______________

Dated - - - - - - - - - - - 19.- - - (Designation) ___________

________________________
 FORM A. O. 16
(See Article 134)
Schedules A and B Of Exchange Accounts

Schedule A – Debits / B – Credits - - - - - - - - - - - - - -Account between and side, for the month of - - - - - - - - - -
-under “Remittances to”

Remitted
Amount
No. of voucher Remarks
From To
Rs Paisa

Note:- In the case of cheques and remittances into treasuries of Public Works Officers columns 2 to
4 only need be filled in, the entries being in respect only of the total amount of the month’s transactions
between each Public Works division and each treasury. Columns 5 and 6 will not be filled in the receiving
office in respect of such items.
 FORM A. O. 17
(See Article 134)
Schedules C and D Of Exchange Accounts

Schedule C – Debits / D – Credits in Exchange Account between and side, for the month of - - - - - - - - - - -to
be adjusted by.

Not of voucher or Amount

Particulars Remarks
list Rs Paisa
 FORM A. O. 18
(See Article 136)
(Obverse)

Detailed Statement showing Plus and Minus Entries of Transfer Adjustments made in the Progress Register
under the following heads during the month of 19 - - - - Credits / Debits.

Head under
which the Head to
Remarks reference
Month of Name of item was which the
Particulars Amount Total to correspondence
Account treasury previously item is now
etc.
shown in transferred
error
Rs P Rs P

No. -------------- , dated ---------------------------------------------19 -----------.

Forwarded to the -------------- with reference to Rule I under Article 136, Account Code Volume IV.

(Signature) ______________

(Designation) ___________

(Reverse)

Abstract showing the net result of the entries on the reverse under each head of Account.

Net result
Head of Account
Plus Minus
I. Remittances to from
II. Remittances to from
III. Items adjustable by
IV. Items adjustable by

Total Rs
 FORM A. O 19
(See Article 137)
Register of Outward Credits under Heads I and II of Exchange Accounts
Particulars of corresponding items in Inward Account for -------19 ---
Similar
columns
for the
other
months Balance
Serial No of Treasury Balance of the
To Amount June June to end
Remittances date July August September 1st year with Balance
Final Supply of year
quarter “a
Balance”
column
after
each
quarter
Rs Paisa
 FORM A. O. 20
(See Article 138)
adjustment register of inward exchange accounts
Inward Adjustment Register of Exchange Accounts between ………and ….………….for the month of
………………
Credits/Debits
Adjusted Omitted

Suspense or other head

and other items already

Writes-back of rejected

Examiner's Initials.
Serial No. of Item

Amount of each Item

No of voucher or list

account concerned.

awaiting Clearance.
Items accepted but
Items rejected.
responded to.
Amount.
114

1 2 3 4 5 6 7 8 9

Rs. Paisa Rs. Paisa Rs. Paisa Rs. Paisa Rs. Paisa

114
Minus figures should invariably be noted with a minus sign
 FORM A. O. 21
(See Articles 109 and 140)
Province

Classified Abstract of Receipts/Payments of the Exchange / Settlement Accounts during the month of
………..19…

Heads of Receipts / Pakistan West Pakistan And so on Total Gu

Payment Revenue
Debt and Remittance
Heads
 FORM NO 22
(See Article 142)
Province of
Objection Statement showing the result of the examination of the Accounts with ---- for the month of
------------19—
N.B. This statement is to be returned within a fortnight of its receipts, or the cause of delay in doing so
schedule be explained by a docket.
Debits Credits O
Accepted but Accepted but Nature of error a
e of item Explanation
awaiting Rejected awaiting Rejected or objection
clearance clearance C

otal
----- No.-------------- No . --------------- dated the ------------------------------ 19 - ---
e ----------------------with the request that he will be good enough to Enclosures
his reply recorded in the proper column Returned with explanations noted against each item
------------- (Signature) ----------------- (Signatur
-19 - - - - - (Designation) - - --------- (Designa
 FORM A O 23
(See Article 142)
Objection Book for Exchange Abstract between ---------and-------------for the month of ---------------------19----.

Debits Credits Mode of Adjustment

Subsequent Reminders etc

Nature of objection
Month in which If disallowed, the month's Ex
Accepted
Nature of item

admitted if finally Account

Accepted but Passed in which the item is credited o
but awaiting
Rejected Rejected
awaiting clearance
clearance
Amount of

Month

Month
each portion Amount
admitted

aminer. Superintendent. Gazetted Officer

Debits Credits —— —
—

nth's objections
m Last month
Total
mount adjusted in
ate register,
uct adjustment in June final
arried forward
Examiner Superinte
Gazetted Office
 FORM A. O 24
(See Article 144)
Progress Register of Exchange Accounts
Progress Register of Exchange Accounts between ---------------------------and ---- - - - - -------------------------, for
the year 19 - - - - -19- - - - -.

Credits Debits
III. Items adjustable by

III. Items adjustable by

IV. Items adjustable by

IV. Items adjustable by

I. Remittances to this
I. Remittances to this

II. Remittances to
II. Remittances to

this province

this province
Province
Province

Total

Total
Months

1 2 3 4 5 6 7 8 9 10 11
Outward Accounts
July - - - - -
August - - - - -
June preliminary - -
June Final
Supplementary
Exchange Account
Total
Inward Accounts
July - - - -
August - - - -
June preliminary - -
June Final
Supplementary
Exchange Account
Total

Opening Balance
Closing Balance

GRAND TOTAL
 FORM A O 25
(See Article 146)
Annual consolidated Abstract of Progress Register of Exchange Accounts
Exchange Accounts between --- - - - -and- - - - - - - - -for the year 19 ----19.
Sum of
Balance of Figures of the first side Figures of the second side being n
tion outstandings from
last year + or -
Credits by Debits by Net + or - Credits by Debits by Net + or - +

Date ----------------
Accountant General
 FORM A. O. 26
(See Article 146)
(To be printed on the reverse of Form 25 and also separately)

Details of outstandings on the 30th June 19 ---- in the Exchange Accounts between and under Head
Items adjustable by -----------------------------------------------------------------------------------

Month of
Serial No of items Nature of item Amount Explanation
origination
1 2 3 4 5
 FORM A. O. 27
(See Article 149)
List of schedule of payments made at treasuries of --------------------province during the period from
--------------------------to ----------19---, an account of -----------------

No. of vouchers Name of Treasury Amount Remarks

No. ---------------------
Forwarded to the Accountant General, Pakistan Revenues, with ------schedules and --------------vouchers.

Office of the

The ------------------------19----.

(Signature)---------------------
(Designation)---------------------
 FORM A. O. 28
(See Article 152)

Statement showing realizations from Subscribers to the Indian Civil Service Family Pension Fund During
the month of ---------19--.

Name of Bachelor Marriage

Married Son Daughter Interest Total Remarks
subscribers or widower Donations
Rs P Rs P Rs P Rs P Rs P Rs P Rs P

Total

Certified that the sum of Rupees (in words) ----------------has been passed on to the Accountant General,
Pakistan Revenues through this office Exchange Account for the month of -------------------19----.
Station
-----------------------------No.--------------- date --------------

Forwarded to Accountant General, Pakistan Revenues.

(Signature)---------------
(Designation) ---------------
 FORM A. O. 29
(See Article 152)

Statement showing realization from Subscribers to the Superior Services (India) Family Pension Fund
during the month of----------------------------------------------19---.
Voluntary
Children (Pension Daughters (Pen
Period for Wife
ceasing at age 21) on Marr
which
Names of Single
subscriptions Compulsory
Subscribers premiums or
have been Monthly Monthly Single Monthly
paid commuted
contributions contributions premiums contributions
level
contributions
Rs P Rs P Rs P Rs P Rs P Rs P

Total

Certified that the credit for Rupees (in words) -------------------------has been passed on to the Accountant-
General, Pakistan Revenues, through this office exchange Account for the month of
-----------------------------------------------
Station
-----No.--------------- Date ----------

Forwarded to the Accountant-General, Pakistan Revenues.

(Signature)---------------
(Designation) ---------------
 FORM A. O. 30
(See Article 158)

List of Schedules of Miscellaneous Defence Services Receipts for the month 19-------of Treasuries in
----------------------------
Name of Military Treasury Departmental Receipts from other
Total
Treasury Remittances Receipts sources
Rs Paisa Rs Paisa Rs Paisa Rs Paisa

Total

Accountant General
---------------------

Date -------------
 FORM A. O. 31
(See Article 158)

Register of Outward Credits under Head I on account of Remittances from Defence Services to Civil.
Responding debits appearing in Inward Defence Services Exchange Accounts
Similar columns June
1st Quarter June Final
for other supplementary Balance at
quarters of the end of year
Month Amount Balance year Amount Balance Amount

foolscap
which the
edule of
rvices
should be
ccountant
ffice
 FORM A. O. 32
(See Article 159)

List of Schedules of Defence Services Payments for the month of ---------------------------19------of Treasuries in
---------------------

Name of Emergent Miscellaneous

Cheque Total Remarks
Treasury advance Payment
Rs Paisa Rs Paisa Rs Paisa Rs Paisa

Total

Date -------------- Accountant General

-----------------------------
 FORM A. O. 33
(See Article 162)
Exchange account between Civil and Defence Services – Civil Side

Province ---------------------------------------------Controller of Military Accounts -----------------------Month of

-------------------------19-----
DEFENCE DEPARTMENT DR DEFENCE DEPARTMENT CR
emittances to Civil From Defence Services I Remittances to Civil from Defence Services
rite back of Departmental Receipts (Schedules attached) Departmental Receipts ------------
emittances to Defence Services from Civil List of Receipts
First List Supplementary List
Second List Transfer Receipts on Military Treasure
Cheques Chests
Supplementary List
Schedules attached Remittances to Defence Services from Civil
ems adjustable by Civil - II Writes-back of Debits (Schedules attached)
ems adjustable by Defence Services III Items adjustable by Civil
Emergent Advances First List IV Items adjustable by Defence Services
Second List Miscellaneous Receipts
Supplementary List List of Receipts
Schedules attached Supplementary List
Miscellaneous First List Schedules attached
Payments Second List Indian Military Service Family Pension Fund
Supplementary List Vide list attached, dated 19
Schedules attached Transactions with the Government of Burma
(Schedule attached)
ansactions with the Government of Burma (Schedule
tached) Transactions with the Burma Railways Board
(Schedule attached)
ansactions with the Burma Railway Board (Schedule
tached)
Total Total

Note:- No details need be given of “ III-Items adjustable by Civil” as the Civil Department is entirely
responsible for the adjustment. The details of other items are shown in the schedules supporting the
prescribed covering lists.

Date ------------

Accountant
General.

------------------------------
FORM A. O. 34
(See Article 162)
Exchange Account between Civil and Defence Services side -----------------
----------------and Controller of -------------Month of ---------------------------19---
Particulars Amount Particulars Amount
Rs P Rs P Rs P Rs P
Receipt Credited in the defence Payment Credited in the
services accounts, defence services accounts,
Viz:- Viz:-
I. Remittance to Civil from I. Remittance to Civil from
Defence Services, as per Defence Services, as
schedules accompanying per schedules
II. Remittances to Defence accompanying
Services from Civil II. Remittances to Defence
III. Items adjustable by Civil, Services from Civil
as per details III. Items adjustable by
 accompanying Civil, as per details
IV. Items adjustable by accompanying.
Defence Services. IV. Items adjustable by
Defence Services

No. …………..
Forwarded to the ………………………….with ……………………voucher for receipts and
……………………….for payments

Station ……………
Date ………………
Signature …………….
Designation …………
 FORM A. O. 35
(See Article 168)
Statement of Deduction on account of the Indian Military Service Family Pension realised during the month
of ------------19---
--through the under mentioned Treasuries.

Interest on passage money premia

Subscribers Wife Son Daughter

Payments on account of insurance of passage money

Unmarried subscription
Excess age Donation
Promotion Donation

Disparity Donation
Marriage Donation
Period of pay bill

Subscription

Subscription

Subscription
Donation

Donation
Rank

me

Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P Rs P

tal

Certified that the sum of Rupees ------------------------------------(in words)-------------------------has been credited to

you in the Exchange Account of this office for --------------------------------19-----

Accountant General.
 FORM A. O. 36 DELETED

FORM A. O. 37 DELETED

FORM A. O. 38 DELETED

FORM A. O. 39
(See Article 199)
Statement of Warrants issued by the Accountant General --------------------
-----------during the quarter 115ending -----------for payment of pension / leave salaries in Colonies which have
no direct accounts current with Pakistan.
Government servant

Rate of
Name and title of

Government and head of pension / leave

At what Colonial
Treasury and by
No and date of

whom payable
account to which pension / salary and the
warrant
leave salary is debitable amount
No of
debitable to
entry
each
Head of Government
No Dates Government
Account and head of
account
1 2 3 4 5 6 7 8

Forwarded to the High Commissioner for Pakistan in the united Kingdom

Accountant General.
115
Of the official year see note to Article 201
-----------------------------
 FORM A. O. 40
(See Article 211)
Register of Invoices received from the Director, Audit and Accounts, High Commission for Pakistan in the
United Kingdom.

Name Invoice Nature Value of Freight paid Total Initials of Dispatch of

of of stores in England superintendent invoices
vessel stores
No Date ₤ s d ₤ s d ₤ s d No Date

Annual Abstract Statement forwarded with letter No. ---------------dated------------

No. and date acknowledgement of above.
 FORM A. O. 41
(See Article 212)
Annual Abstract Statement of Stores received from Director, Audit and Accounts, High Commission for
Pakistan in the United kingdom during the year 19---19----

116
Value including Date of Receipt of
Name of No and date of Nature of
Fright paid in Stores and of entry Remarks
vessel invoice Stores
London in Store Account

116
To be filled in by the officer receiving the stores.
 FORM A. O. 42
(See Article 217)
Civil department in account current with the Director, Audit and Accounts, High Commission for Pakistan in
the United Kingdom for the Month of -----------19.—

Number of British
Credits Pakistan Currency
schedule Currency
117
Part I – items adjustable in Pakistan Rs P ₤ s d Part I – items ad

Stores charged to Local Funds and

Pakistan State

Pay and pensions chargeable to Local

Fund

General Provident Fund

Indian Civil Service provident Fund

Miscellaneous
Total

117
Particulars of heads in these columns are not printed in the working form.
 FORM A. O. 42 concld
(See Article 217)
Civil department in account current with the Director, Audit and Accounts, High Commission for Pakistan in
the United Kingdom for the Month of -----------19.—

Number of British
Credits Pakistan Currency
schedule Currency
Part II – Items adjustable in England Rs P ₤ s d Part I – items ad

Bills of Exchange drawn on the

Admiralty

Light Dues payable to the Board of

Trade.

Balance of Pakistan Shipping Masters

Accounts

Bills drawn in Pakistan on account of

African protectorates and the
Emigration

Miscellaneous
Total
Grand Total Gr
 FORM A. O. 43
(See Article 217)
Province of --------------------Schedule No----------------of the ----------------account with Director, Audit and
Account, High Commission for Pakistan Adjustable in United Kingdom / Pakistan
Net amount
Received or credited or
paid in debited in the
Item No. Particulars Pakistan in Account Rate of Exchange
Pakistan Current in
Currency British
Currency
Rs P ₤ s d

Total

Exchange debit (-) or credited

(+)

Net amount credited or debited

in the account current in
Pakistan Currency.
Forwarded to Accountant General, Pakistan Revenues.

Signature _______________

Designation _____________

The -----------------19----
 FORM A. O. 44
(See Article 221)
(Obverse)

Statement of amount due to the Board of Trade in respect of the account of Basses, Minicoy, Bahamas and
leeward Island Light dues collected in the quarter ended the -----------------19------

Basses and Bahamas and

Minicoy Light Leeward islands
dues Light dues
Rs P Rs P
Light dues collected at ---------------------------
Do. Do -------------------------------
Do. Do -------------------------------
Do. Do -------------------------------
Gross amount of dues
Less – Amount refunded as per schedule on reverse
Net amount of dues
Less – Commission at 7 per cent on net amount
Add – commission due to Board of Trade as per Query No.
Rs -------

Equivalent in sterling at the conventional rate

No________________

Dated -----------------------the --------------19-------

Forwarded to the ---------------------------

Accompaniments ------------------------

Accounts ---------------------

Counterfoils -----------------

Vouchers ---------------------

(Signature) _____________

(Designation) ___________
 FORM A. O. 44 – contd.
(Reverse)
Schedule of Refunds

Amount refunded
Name of Vessel Bahamas and
Basses and
Leeward Island
Minicoy Light
Light dues
Rs P Rs P

Total Refund

FORM A. O. 45
(See Article 222)

Report of the Closing Balance of the Accounts for the month of rendered to the board of Trade by the
Shipping Masters in

Shipping Master’s Accounts Seamen’s Money

Payable to Board Orders payable to
Payable by Board of Trade
of Trade
Accounts rendered by the Shipping ₤ s d ₤ s d ₤ s d
Masters at

Date ----------------------------19----- Accountant General

 FORM A. O. 46
(See Article 234)
Detail Book

Name of the Head of Head of

District or of Account Account
Period of
the Total Total and so on
Account
Departmental or
other Abstract

Total
Add / Deduct Transfers

Grand Total
 FORM A. O. 47
(See Articles 17 and 238)

Consolidated Abstract of Department in ----------------------------------for the year 19---19-----

118
No Heads July August 1st September 1st October 1st November 1st December 1st Jan
of July July July July July
Accoun to to to to to
t date date date date date

118
If numbers are assigned to detailed heads for facility of reference, they may be filled in this column otherwise it is not
necessary to provide for this column in the working form.
 FORM A. O. 47 – concld
(See Articles 17 and 238)

Consolidated Abstract of Department in ----------------------------------for the year 19---19-----

Februar 1st March 1st April 1st May 1st June 1st June 1st June 1st
y July July July July Preliminary July Final July Supplementary July
to to to to to to Entries to
date date date date date date date
 FORM A. O. 48 Deleted.

FORM A. O. 49

(See Article 244)

Abstract of correcting or additional entries made after the despatch of the
final June Accounts,

Debits No of the entry Head Credits

 FORM A. O. 50
(See Article 248)
Transfer Entry in the accounts of ------------------------19--------

Sectional No----------------------- Date --------------------- General No-------------------

Dr

MAJOR HEAD AND MINOR HEAD,

DETAILED HEAD

To

HEADS IN TWO LINES AS ABOVE.

Cr
Full description of the item should here be given, with a
reference to the direct account from which the entry now
corrected was taken (if it be not one of the ordinary monthly
entries), and also to the correspondence leading up to
correction. The explanation may, if necessary be continued on
Debit Post. the reverse.
Page of Combined Credit Post Pages of
Transfer Ledger and Combined Transfer
Abstract. Ledger and Abstract,
and Date of Posting.
Date of Posting.
Initials of Poster.
Initials of Poster,
Supdt. Of the Section receiving Gazetted Officer Supdt. Of Section desiring the entry
the entry
This entry has been noted in the Sent to Superintendent Section, for
Detail Book or Classified Abstract note and return.
of the month of ------
Superintendent Noted and returned
 FORM A. O. 51
(See Article 253)

Transfer Entry Number Book of the ------------------------- Section / Department for the month of -----------19--

District Debited Credited Receipt of

119 No. of the
nsfer Reasons for the
Receiving Remarks
Transfer Entry Receiving
Section
Section

Department Head Amount Head Amount

2 3 4 5 6 7 8 9 10
Rs. P. Rs. P.

119
In Column 7 a guide letter A, B or C, as the case may be, should appear to indicate the reasons for transfer
entries as follows:-
A.— Mistake of this office. B— Mistake of the Treasury Department. C—Periodical
adjustment
 FORM A. O. 52
(See Articles 20 and 254)
Combined Transfer Ledger and Abstract

Detail Book Posting

Original Transfer Entry
Departmental Abstract Posting

District Head
Debit Credit Number or of Debit Credit
Department Account

Note.—The Royal paper generally used for Departmental Abstracts should be used for the form.
Sufficient space should be allowed in the form for each head under which transfers are expected.
 FORM A. O. 53
(See Article 260)

Journal

Dr. Cr.
Rs Paisa Opening entries Rs Paisa

Carried over …..

 FORM A. O. 53— concId.
Monthly postings

Similar monthly
July August September
columns

Cr. Dr. Cr. Dr. Cr. Dr. Cr.

Rs.Dr. P, Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Brought forward.
Sundry
Accountants Dr.
To Revenue
Receipts and
Sundry Account
aqts Cr.
etc.
etc.

Carried over. .

Dr. Cr.

Rs. Paisa Brought forward Rs. Paisa

Closing entries
Total------
 FORMA. O. 54
(See Article 261)
Ledger for debt and remittance heads closed to balance
Name of Major or Minor Head

Nine Money Columns for Min

Nine Money Columns for Minor or Detailed Heads inches t
Hea
Month —

To or by balance.
To or by Sundry
Accountants.

19
July
19
August
19
April
19
.
May
19
June
To or by Balance.

Total . .
 FORM A. O. 55
(See Article 261)
Ledger for heads which arc closed to Government
Name of
Name of Nam of Name of
Journal page account
account account account
Month

Debits Credits Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.

July 19 To or by
Sundry
Accountants.

August Ditto
April 19 Ditto
May 19 Ditto
June 19 Ditto

Total

Name of Name of Name of Name of

Journal page
account account account account
Month

Debits Credits Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.

July 19 To or
by Sundry Accountants

April 19 Ditto
April 19 Ditto
May 19 Ditto
June 19 Ditto

Total

FORM A. O. 56
(See Article 271)
government of _ _ _ _ _
 Trial Balance Sheet for the year ending _____

Account Amounts Balance Amounts

Names of ledger
Ledger page or folio
heads
Debits Credits Debits Credits

1. the columns to the left should be filled up with the totals of the postings on either side of every
account, and should equal, and be compared with the forward totals of the journal; entries in columns to
the right will appear only opposite those heads which are carried on with a balance into the books of the
following year.
2. The ledger heads should be arranged by groups (see list in Appendix 2 to Volume I of this Code),
and the totals made for each group.

FORM A. O. 57
(See Article 272)
monthly accounts of the government of (province) for---------------19
General Statement of Accounts

Budget Progressive
Current
Head of account Progressive last year
Month
Revised
Total — Revenue Heads
Total— Expenditure within the revenue Account.
Total — Capital expenditure outside the
Revenue Accounts.
Net— Debt, Deposit, etc., hi ads
Total — Transactions

Opening Balance

Closing Balance
 FORM A. O. 57—contd.
Budget
Current Progressive last
Heads of Account Progressive
Month year
Revised

(Revenue heads as in the List of Major and

Minor Heads of Account).

Budget
Current Progressive last
Heads of Account Progressive
Month year
Revised

(Revenue heads as in the List of Major and

Minor Heads of Account).
 FORM A. O. 57—concld.

Net Receipts Plus or

Receipts Outgoings
Minus

Heads of Account
Net
Current Progressive Current Progressive Current Progressive

(Debt, Deposit, etc.,

heads as in the List
of Major and
Minor Heads of
Account).

Certified that the accounts of the Government of for the month of and have been filed
were completed and signed by me on the in my office

2. The General Statement of Account is given below

Opening Balance
Cash in treasuries
Transit
Deposits with the State Bank
Receipts of the month
Total

Disbursements of the month

Closing Balance
Details of Closing Balance
Cash in treasuries
Transit
Deposits with the State Bank
Total

3. Certified that the closing balance under "Deposits with the State Bank" has been checked and reconciled with
the balance of the Government of on the books of the Bank as shown in the
statement of balances rendered by the Manager, State Bank of Pakistan Central Accounts Section, Karachi.
4. The closing balance in the Provincial Treasuries as per cash balance report was Rs and differs from that noted
above by Rs. as follows :—

Additions Deductions

As per this Account

As per Cash Balance Report

Total
Net
The-------------------19--- Accountant General/Comptroller.
 FORM A. O. 58 (See Article 272)
monthly accounts of the central government civil for -----------19----- General Statement of
Accounts

Actuals Budget Estimates

Total – Revenue Heads

Total – Expenditure within the Revenue

Account

Total – Capital expenditure outside the

Revenue Account

Net Debt, Deposit, heads

Total Transitions

Cash balance, July, 19

Accountant General, Pakistan

Revenue

The --------------19---
 FORM A. O. 58 Contd.

Director, Audit and Accounts, High commission

Audit, officer, Industries, Supplies and Food

for Pakistan in the United KINGDOM

Central and Southern Area

Budget Estimate 19----19

Quetta and kalat

Total Pakistan
Northern Area

East Pakistan
Lahore Area

Grand total
Heads of Account

(Revenue major heads as in the list of Major and

Minor Heads of Account)

Transaction of Defence Services, Railway and Posts, Telegraphs and Telephones departments brought to
account in the books of the respective Departments are excluded from this account.
 Heads of Account

Minor Heads of Account)

(Revenue major heads as in the list of Major and
Central and Southern Area

Quetta and kalat

Northern Area
FORM A. O. 58 Contd.

Lahore Area

East Pakistan

Audit, officer, Industries, Supplies and Food

Total Pakistan

Director, Audit and Accounts, High commission

for Pakistan in the United KINGDOM

Grand total

Budget Estimate 19----19

 Heads of Account

and Minor Heads of Account)

(Revenue major heads as in the list of Major
Central and Southern Area

Quetta and kalat

Northern Area
FORM A. O. 58 Contd.

Lahore Area

East Pakistan

Audit, officer, Industries, Supplies and Food

Total Pakistan

Director, Audit and Accounts, High commission

for Pakistan in the United KINGDOM

Grand total

Budget Estimate 19----19 Net Receipts

 Left

1
Locality

2
Serial No.

3
buildings
Particulars of

4
Capital outlay to end of year under report

Cost of value site inc

expenditure preparation.

5
Minor additions and alterations
account in

6
Capital cost

Standard rent
which has not

calculating the
been taken into
FORM A. O. 59

Year 19 -19__.

Net capital expenditure on which the present standard

7
rent has been calculated [4-(5+6)]
(See Appendix 2, Paragraph 8)

kept Number of years for which revenue accounts have been

8
9
Ordinary.
10
Special

Municipal or other taxes borne

Capital and Revenue Accounts of Residences and their subsidiary services for the

by Government
11
Annual allowance

the entire building

for maintenance of

(including premises
 Right

Total annual cost to Government i.e. Total of columns

Actual expenditure Standard
Rent realised Remarks.

Interest on capital outlay to end of year under

on maintenance rent per
during the year.
inclusive of Municipal or annum
other taxes borne by 1) Explanation of short Realisation
Government. 2) Reference to orders fixing

Monthly rent
Date from which it is operative
special rents etc.
3) Explanation of excess of average
annual maintenance charges,
14 and 15
over the amount permissible,
To end of year under report

Number of months
Columns 9, 10&11.
Average per annum

4) Information as to the particular

During the year

Amount
Amount
rule applicable.

12 13 14 15 16 17 18 19 20 21 22

Column 4.—The figures entered in this column will include cost of site except in cases where Government
have sanctioned the exclusion of such cost, as well as expenditure on minor additions and alterations and
should be tested to see that it agrees with the total of columns 5, 6 and 7. .In, cases where the value of site
is ignored in calculating the capital cost the fact should be stated in a footnote which should be
connected with the item or items concerned by means of a guide letter.

Columns 19 and 20.—When two or more rates are chargeable during a year, each period of occupation (in
months and days) with its rate should be noted in the Remarks column.
 FORM A. O. 60
(See Appendix 3, Paragraph 1)
Administrative Accounts

Part I General Abstract of Financial Results of Irrigation, Navigation, Embankment and Drainage works
for which Capital and Revenue Accounts are kept for the year 19----19---

Cost of construction as now Capital Outlay

Date of closure of construction estimate or in the case of the works under constructions, date of sanction.
estimated
During the To end of
year year
Indirect charges
Direct charges

Name of Indirect charges

Indirect charges
Direct charges

Direct charges
projects
Total

Total

Total

1 2 3 4 5 6 7 8 9 10 11
Accumula

invested

Gross receipts during the Working expenses and maintenance

revenue
capital
Total

year during the year inclusive of indirect

Net
ted

charges
 year arrears of simple

12
interest to end of the
Percentage on capital outlay column II Gain

21
“G” Loss “L”

to end of the year

(column 11 and column

13

22
IVSimple interest for the year as detailed in Part
12)

23
Net gain.
Direct receipts
14

24
Net Loss

During Portion of land revenue

due to works
15

25
During
16

Total

26
Direct charges
17

invested (column 13)

During
(COLUMN 20) on capital

27
Percentage of net revenue

Indirect charges
Prescribed rate of interest as test of

28
productivity
18
19

Total
29
Remarks

deficit -surplus +
20
 FORM A. O. 60 contd.
-------------------------project
Part II Detailed Account of Capital Expenditure for and to end of year 19-19
Head of Direct charges Cost of Remarks (if
Account (Minor During the year To end of year construction as any)
and Detailed now estimated
heads)
Rs Rs Rs

-------------project
Part III – Revenue Account for and to end of year 19 – 19
Date of closing of construction estimate
Gross Receipt Gross Working Expenses
Total Total
During the

During the
To end of

To end of
Heads of account
the year

the year
Remarks

year
year

Minor Head (Minor and Detailed

heads)

1 2 3 4 5 6 7
Direct Receipts Direct Charges
Total Direct Receipts Total Direct charges
Portion of Land
Revenue due to Indirect charges as
Works per Part V

Total Gross Receipts Gross charges

Net Deficit (if any) Balance Net Revenue

Grand Total Grand total

 FORM A. O. 60 contd.
-----------------Project
Part IV Interest Account for and to end of year 19----19
Interest Amount Net Revenue Amount
Total interest to end of Net Revenue realised to end of previous
previous year year
Net Revenue realised during the year as
Interest charges for the year per part III
Total Net Revenue realised to end of the
Total Interest to end of year year as per Part III
120
Balance Balance
Total Total

------------------Project
Part V – Account of Indirect charges for and to end of year 19 – 19
Amount
Particulars During
To end of the year
the year
Capital Account
Capitalised abatement of Land Revenue
Leave and Pensionary Charges
Audit and Account Establishment

Total Capital Account

Revenue Account
Capitalised abatement of Land Revenue
Leave and Pensionary Charges
Audit and Account Establishment

Total Revenue Account

-------------------Project
Part V Statement comparing Capital Cost to end of 19 – 19, with sanctioned Estimates

Charges against closed Current Sanctions Total

sanctions charges
Expenditure to date
Particulars Expenditure against Remarks
against Amount of Unspen
against Charges old and
open Total sanctioned t
construction to date current
capital estimate Balance
estimate sanctions
sanctions
1 2 3 4 5 6 7 8 9

120
Balance will be entered on the Interest or Net Revenue side as may be necessary.
 INDEX
This index deals only with the rule in the several chapters and with the appendices
but not with the forms. It has been compiled solely for the purpose of references. No
expression used in it in any way interprating the rules.

Articles

Abstract of transfer entries---

See Combined Transfer Ledger and Abstract

Account between England and Pakistan---

See London Account.

Account Code—Volume IV—

Can be amended by the Comptroller and Auditor General with the Preface
approval of the President Preface
Extent of application of—to different Account Offices Preface
Issued by the Comptroller and Auditor General with the approval of the
President

Account Officer---
Preparation of proforma accounts of Irrigation works, etc. Appx.3
Preparation of proforma accounts of residences Appx.2
Responsible for making up a monthly account of his account circle and for
its submission to Government 272
Responsible for making up the years account of his account circle and for 243
its submission to Comptroller and Auditor General
272
Responsibility for submission of monthly account to Government
276
Submission of Finance Accounts to the Comptroller and Auditor-General
Submission of June Final Accounts to the Comptroller and Auditor-
General 243
Supply of information required for the Combined Finance and Revenue
Accounts 280
Watching of outstandings in accounts with other Account Offices, etc
136,144,126
Accounts---
Accounts of Central and Provincial Governments 272-281
Accounts with Aden 120
Accounts with Governments 118
Accounts with Foreign Governments and Pakistan States 76,111-116
Settlement with Railways 173-179
Accounts with other account circles, etc.—
See Exchange Accounts.
Accounts with the Government of Burma and the Burma Railway Board 122-129
Accounts with British Colonies, Protectorates, etc 118
Action to be taken if—of a treasury or departmental officer are delayed 283,Rule 1
Administrative—of irrigation works, etc. Appx.3
Capital and Revenue—for Irrigation works Appx.3
Capital and Revenue—of residences Appx.4
Classification of—See Classification of Accounts
Combined Finance and Revenue Accounts
Consolidated Abstract--- 227-280
See Consolidated Abstract.
Correcting or additional entries made after despatch of the Final June 244
Corrections in accounts 246,251
Detail Book—
See Detail Book.
Exchange— See Exchange Account Foreign Remittances 78
Form of the Combined Finance and Revenue Accounts prescribed by the
Comptroller and Auditor-General with the concurrence of the President 277
Inter-Government Adjustments See Inter-Government Adjustments.
London Account—
See London Account.
June—, preliminary final and supplementary 243
June Exchange—, preliminary, final and supplementary 80,81
Proforma—
See Proforma Accounts.
Prohibition of alterations in— 246
Transfer Entries—
See Transfer Entries.
Accounts of Central and Provincial Governments—
Combined Finance and Revenue
Accounts—
Compiled by the Comptroller and Auditor General for submission to the
President' 277, 280
Data from which compiled 280
General structure of the Accounts 278,279
Returns required from Account Officers for the— 280 and Annex.
To Chap.21
Finance (annual) Accounts— 275 and Appx.1
Form of the—
Submitted to Government by the Comptroller and Auditor-General 276
Term defined 272
Monthly Accounts, Form of the— 274
——submitted to Government 272
Proforma accounts 281

Accounts of the Provincial Governments—

See Accounts of Central and Provincial Governments.

Accounts with other Account circles.—

Accounts with foreign Governments and Pakistan States
76,111-116
Account with the Central Government of and Provincial Governments in
130-A
India
58
Classes of accounts explained
Conditions under which transactions may be transferred from one account
circle to another 66
Inter-Government adjustments—
See Inter-Government adjustment.

Aden---
Transactions with—how adjusted 120

Adjustments—
—by Transfer Entry---
See Transfer Entries.
—of advance made to a Government servant in another Account circle
68, Note 1
—of certain fees collected by Provincial Governments on behalf of Central
Government
—of debt and interest thereon by Provincial Governments 95
—of expenditure in the United Kingdom on behalf of Provincial 98,154
Governments 97,206
—of railway transactions in England 178-A
—of grants by the Central Government to Provincial Governments 94
—of Jute Export Duty 93
—of pensionary charges between Governments 92
Inter-Government—
Rules concerning—
See Inter-Government adjustments

Administered Areas---
Expenditure in---
Receipts in---
283
Treasuries in—

Administrative Accounts of Irrigation Works, etc.---

Accountant General should prepare—annually Appx.3, Rule 1
Account of capital Appx.3, Rules 4-7
Account of indirect charges Appx.3, Rule 11
Account of interest— Appx.3, Rule 12
Calculation of interest Appx.3, Rule 9
Form of interest account. Appx.3, Rule 8
Account of Revenue Classification of projects Appx.3, Rule 2
Comparison of capital cost with sanctioned estimates Appx.3, Rules
12,13
Date of opening of Revenue account of project
Exhibition of charges of Establishment and Tools and Plant in-Financial Appx.3, Rule 8
results Form of— Appx.3, Rule 4
Inclusion of survey charges in— Appx.3, Rule 3
Review of— Appx.3, Rule 1
Scope of— Appx.3, Rule 5
Submission of—to Government Appx.3, Rule 14
Suggestions for charges in classification of projects Appx.3, Rule 1
Suggestion to effect economies or to develop the revenue Appx.3, Rule 14
 Appx.3, Rule 14
Appx.3, Rule 14

Advances—
—to a Government servant made in another account circle adjusted 68 Note 1
through Exchange Accounts

African Protectorates—
Receipts and charges should be adjusted with the Accountant-General, 118
Pakistan Revenues

Annual or half yearly Transfers—

Allowed in certain cases 250

Archaeology—
149 and Annex.
Receipts and Payments should be adjusted with the Accountant General, To Chap.11
Pakistan Revenues.

Comptroller and Auditor General—

Annual account of each Government submitted to—
Annual consolidated abstract of Progress Register of exchange accounts 276
submitted to— 146
Compiles the Combined Finance and Revenue Accounts of the Central
and Provincial Governments in Pakistan
277
Consolidated Abstract of June Final submitted to—
243
Copies of transfer entries correcting errors detected after the submission
of the final account for June should be submitted to— 246
Directs the closing of the Ledger and Journal 267
Finance Accounts are submitted to— 276
Forwards Finance Accounts to Governments 274
May amend or revise the Account Code with the approval of the President Preface
Prescribes the form in which the accounts should be kept in Account
offices Preface
Submits to President annually a General Financial Statement of all 277
Governments in Pakistan
271
Trial Balance Sheet certificate or completion submitted to—

Average Rate of Exchange—

Application of— 230
Expression defined 230

B
Bank---
Settlement of inter-Government transactions through Central Accounts 86,87,100
Section of the— 175
Railways transactions arising at the

Bank Account---
Rendered daily to the Accountant General 41
Adjustment of net difference between the credits and debits in the daily— 45
Bank Daily Sheet, submission to the Accountant General 42
Monthly Classified Abstract of— 44,45
Transactions in Bank Account, how accounted for— 43

Book Section or Department---

Definition of— 18, Note

Botanical Survey—
147 and Annex.
Receipts and payments of— adjusted by the Accountant General, To Chap.10
Pakistan Revenues

Bureau of Intelligence—
Receipts and payments of—adjusted by the Accountant General, Pakistan 149 and Annex.
Revenues To Chap.11

Burma—
See Government bf Burma and the Burma Railway Board.

Burma Railway Board—

See Government of Burma and the Burma Railway Board.

Capital and Revenue Accounts of Residences—

Account of furniture and installations Appx.2, Rule 7
Accounts prepared by circle of Superintendence Appx.2, Rule 11
Calculation of capital cost of residences forming part of offices Appx.2, Rule 9
Calculation of interest charges Appx.2, Rule 10
Charges for establishment and tools and plant are not included in Capital
cost of buildings Appx.2, Rule 9
Classes of buildings excluded from— Appx.2, Rule 2
Data for—furnished by Executive Officers Appx.2, Rule 8
Date of submission of Provincial Government Appx.2, Rule 13
Form of— Appx.2, Rule 8
Intended to ascertain financial results and adequacy of standard rents Appx.2, Rule 1
Personal responsibility of Accountant General Appx.2, Rule 13
Prepared annually by Accountant-General Appx.2, Rule 1
Review of— Appx.2, Rule 13
Scope of— Appx.2, Rule 2-6
Separate accounts required for buildings of Central Government Appx.2, Rule 12
Separate accounts required for buildings belonging to the Defence Appx.2, Rule 12
Services Appx.2, Rule 13
Suggestions for revision of rents Appx.2, Rule 13
Suggestions regarding the suitability of rules for fixing rents, etc. Appx.2, Rule 14
Year from which capital and revenue accounts of a residence are opened

Central Departments—
Receipts and charges of certain —are adjusted with the Accountant-
General, Pakistan Revenues 149-151
Date of closing monthly accounts of—
Exchange Accounts with Accountant General—See Exchange Accounts. 243
Exchange Accounts with— should take precedence of other accounts 148

Certificate---
Trial Balance:
Accountant General's— regarding
271
Ceylon—
Accounts with—how treated 118

Chief Commissioner's Provinces---

Transactions pertaining to— adjusted by the Accountant General, Annex. To
Pakistan Revenues Chap.11

Civil Accountant General----

Definition of— Definitions

Classification—
—of pre-audit payments 35

Classification of Accounts---
Preliminary—in some cases purposely erroneous 247 , Rule 1
See also Exchange Accounts.
Classified Abstract---
Separate—to be maintained for Central and Provincial Public Works
transactions 24
—of Bank Accounts 44
—of Departmental Accounts 46
—of Forest transactions 31
—of Small Coin Depots 49
—of Pre-audit Pay Department 37,39
—of Public Works transactions 23,25

Colonial Governments—
Quarterly statement of leave salaries and pensions payable in— 199
Receipts and charges should be adjusted with the Accountant General,
Pakistan Revenues 118,119
Transactions with certain—how adjusted 118,119

Colonies—
See Colonial Government's

Combined Finance and Revenue Accounts—

See Accounts of Central and Provincial Governments.

Combined Transfer Ledger and Abstract---

Closing and abstracting 258
Form and use of— 245,256

Consolidated Abstract---
Abstract for June Final, copies submitted to the Comptroller and Auditor
General and to the Provincial Governments in respect of Provincial 243
Accounts
241
Abstract with Major Head Totals
240
Agreed with the Detail Book
244,246
Corrections due to transfer entries
241
Drawing up of the General Statement of Account
242,243
Due Date of closing the—
238
Form of—
238
Heads of Account opened in---
339
Minus entries posted in red ink Procedure for adjustments effected after
closing of abstracts for June Final 244
Progressive totals 238
Rectification of Errors after closing of— 246
Separate—for Central and Provincial transactions 238
—of Departmental Accounts 46
—of Forest transactions 32
—of Public Works transactions Conventional rate of Exchange 30

Debt Heads—
Close to balance exceptions 269
Ledger is kept for— 262
Term defined Definitions

Debt—
Adjustment of—and interest thereon payable by Provincial Governments 96,154

Defence Services—
Exchange Accounts between Civil and Defence Services—
See Exchange Accounts.
Extent of application of Account Code to accounts of—
Preface
Submission of annual accounts of—to Comptroller and Auditor General
280

Departmental Abstracts---
Deductions from payment vouchers, how posted in—
Departmental Classified Abstract 6,9
Form of— 2,3
Procedure of posting 4-14
Separate—to be maintained for Central and Provincial transactions 2
Departmental Consolidated Abstract 18
Examination 17
Form and method of posting Review 19
Due date of closing the— 16
Examination of— 15
Modifications in the procedure authorised in certain cases 1
Transfer entries 20-22

Departmental Cash Accounts---

Accounting for and balances of— 46,48
Form of the general Statement of account in the Classified Abstract 46
Procedure for Central transactions appearing in Provincial Departmental 47
Accounts and vice versa

Departmental Auditor---
Term defined 4, Note 3

Departmental Audit Sections—

Term defined 18, Note

Detail Book---
Alterations after closing not permissible 246
Arrangement of the heads of account in— 234
Checking of postings in— 236,237
Form of— 234
List of heads of account opened in— 235
Object of the— 233
Posting of transfer entries in the— 258
Separate—for Central and Provincial transactions 233

Direct Remittances to England 228

District Auditor—
Term defined 50, Note

Divisional Accounts---
Posting of receipts and disbursements of—in the Statement of Disbursers 23
Accounts
Treatment of Central Public Works transactions in the—of Provincial 24
Public Works Department

England—
Certain Sterling transactions relating to the Central Government adjusted
finally in Pakistan Accounts 198
Direct remittances to— 228
Transactions between—and Pakistan which should be adjusted through
the remittance accounts 198
See also London Account.

Exchange— 230
Average rate of— 227
Conventional rate of— 231
Final adjustment of— 231
Gain or loss by—is brought to account on the books of the Accountant- 227
General concerned Origin of— 229
Uniform rate of—

Exchange Accounts---
Accounts for June, June Final and Supplementary
Account should be agreed with Consolidated Abstract and Ledger 80,81
—between Civil and Defence services 62, Note 3
Accounts for June 165
Advance Schedules for May and June 166
Explanation of heads of account 163,164
Form of account 162
Grants of lands and jagirs 169
Lapse of cheques 167
Leave Salaries and Pensionary charges 170
Schedules of receipts and payments Stationery charges and Printing 158-160
Transactions appertaining to Indian Military Service Family Pension 171
Fund 168
Transactions appertaining to Indian Military Widows and Orphans' Fund 168
Transactions relating to deceased soldiers' and deserters' estates 172
Transactions relating to the Defence Services Officers' Provident Fund 161
Transactions with Provincial Government settled through Bank 157
—between Civil and Posts, Telegraphs and Telephones— Account 185
jurisdiction of Accountants-General, Posts Telegraphs and Telephones
Branch 187
Adjustment of Provincial transactions in the accounts for May and June 185, Note 3
Adjustment of the Cost of stationery and printing 82,184
Due date Exchange Accounts Postal Insurance Premia Responsibility of 188
adjustment 185
Transactions with Provincial Governments settled through Bank
List of Account Officers who are in account with each Accountant General, 186
Posts Telegraphs and Telephones Branch 182
Advance and Suspense items in— 180 and Annex.
Classification To Chap.14
Disposal of account 143
Due Date 133, Annex. To
Chap.10
Expression—defined
and11,163,
Form of account
136-141
Inter-Government Adjustments—
82
See Inter-Government adjustments.
61
Items should be cleared within the year of account
133,162,217
Kinds of items contained in—
80
List of authorised—
132
Name, meaning or title is not changeable
63
Nature and scope of—
64
Net payments only entered, exceptions
59,60
Objections relating to---dealt with as other audit objection
60
Objection statement
142
Original entry, defined
80,142
Procedure for watching adjustments under heads I and II of Public Works
67
and Forest transactions
137, Note
Progress Register
79,144,226, Rule 1
Responding entry, defined
67
Response and adjustment watched through adjustment register
137,138
Responsibilities of both parties for adjustment
79,136,144,226
Restrictions
66,68
Routine explained
62
Schedule pertaining to—
134,135
Settlement of items relating to Settlement Account wrongly included in—
77
Submission of annual abstract of Progress Register to Comptroller and
Auditor-General 146,162
Verification of Balances of— 145,146
Watching of adjustments 79,136,144,146
Exchange Accounts with the Accountant General, Pakistan
Revenues—
Adjustments affecting balances of the Central Government
List of items included in 153
Repayment of Debt by Provincial Governments 148, Annex. To
Chap.11
Schedules of receipts and payments pertaining to Central Departments
154
Should take precedence over others
149-151
Transactions pertaining to I.C.S. and Superior Services (India) Family
Pension Funds and I.C.S. (N.E.M.) Family Pension Rules 148
152

Exchange Accounts with the Audit Officer, Industries, Supplies and

Food.
Transactions relating to—
155

Exchange on sterling transactions—

Final adjustment of— 231
Transactions should be adjusted by the Accountant General concerned 231

Foreign Governments—
Adjustment of transactions with— 76,113,115
Debits should be for gross amounts 116
Transactions with—carried against Central balances 112

Foreign Remittances—
Adjustments watched by the Accountant General, Pakistan Revenues 78

Fund Section---
Term defined 6, Note

Gazetted Audit Department---

Term defined 4, Note 3

Geological Surrey—
Receipts and payments should be adjusted with the Accountant General, 147, Annex. To
Pakistan Revenues Chap.10
Government of Burma, and the Burma Railway Board---
Classes of accounts 122
Procedure for settlement of accounts with— 128
Transactions with—how adjusted 123-127
Treatment of account received from Burma 129

President---
Annual (Finance) Accounts of the Central Government submitted to—
Combined Finance and Revenue Accounts submitted by the Comptroller 274
& Auditor General to— 280
Form of the Combined Finance and Revenue Accounts determined by the 277
Comptroller and Auditor General with the concurrence of the—
Annex. To
Tour charges of—should be adjusted with the Accountant General, Chap.11
Pakistan Revenues

Grants—
—made by the Central Government to Provincial Governments how
adjusted 94

High Commissioner for Pakistan—

Adjusts finally in his accounts certain sterling transactions relating to the 198
Central Government.
Brings to account the payments of leave salaries and pensions made in 199
colonies which do not have Accounts current with Pakistan
His remittance accounts with Pakistan
See London Accounts.

Home and Education, Health and Lands Departments—

Expenditure against grants at the disposal of—adjusted with the Annex. To
Accountant General, Pakistan Revenues Chap.11

Indian Civil Service Family Pension Fund—

See Exchange Accounts with the Accountant General, Pakistan
Revenues.

Indian Civil Service (N. E. M.) Family Pension Rules—

See Exchange Accounts with the Accountant General, Pakistan
Revenues.
Interest—
—on debt of Central Government adjusted finally on the books of the
Provincial Accountants General 66

Inter-Government Adjustments—
Actions to be taken when a voucher is not in order or is missing
Advices of adjustment to the Bank 72
Inter-provincial Suspense Accounts 89,100
How cleared 100
Responsibility of the Account Officer despatching the account 104,105
Settlement Accounts— 102,108
Form and disposal of— 98
Term defined 99
Sub-heads of— 68
Original credits or debits should precede the responding debits and credits
— 89,100,10170-72
Exceptions
Register of adjustments with the State Bank 86,87,100
Responsibilities of an Account Officer for adjusting a charge transferred by
another Account Officer
Settled through the Bank
90
Transactions between Central and Provincial Governments—
Adjustment by the Bank against Central balances advised to the
Accountant General, Pakistan, Revenues 90
Clearance of the head "Adjusting Account between Central and Provincial
Governments" 97,206
Expenditure on behalf of Provincial Governments in the United Kingdom 95
Fees collected by Provincial Governments on behalf of the Central 94
Government
93
Grants made by Central Government to Provincial Government
88
Jute Export Duty payable to Provincial Governments
92
June transactions
96,154
Pensionary charges recoverable from Provincial Governments
Repayment of debt and interest thereon by Provincial Governments

Journal and ledger—

Classification of account’s for purposes of Ledger 262
Closed on receipt of orders from Comptroller and Auditor General 267
Forms of Ledger 261
Form of Journal 260
How closed 267-269
How opened 263
Journal closed annually 270
Ledger posted monthly from Abstract of Major Head Totals and 266
Consolidated Abstract 259
Maintained separately for Central and Provincial transactions 264,265
Monthly entries, how journalised 271
Submission of certificate of completion of Trial Balance Sheet to 271
Comptroller and Auditor General
Trial Balance sheet prepared annually

June Account—
Consolidated Abstract for Final—submitted to Comptroller and Auditor
General 243
June Preliminary Final and Supplementary Exchange Accounts 80,81
Preliminary and final 243

Jute Export Duty---

How adjusted 93

Light dues payable to the Board of Trade 221

London Account—
Adjustment of Exchange 231
Charges payable in Colonies 199
Claims for recovery from authorities in England 219
Classes of Accounts Current 200
Classifications of schedules of outward account 218
Classification of items in Accounts Current 203
Particulars to be furnished on all requisitions for payments in England 201
Distribution of inward accounts by the Accountant General, Pakistan
Revenue to Account Officers 250
European Stores— 201
Classification in indents 213
Debits for stores supplied to Local Funds and Pakistan States should be 215
responded to at once
214
Direct purchase of stores in the United Kingdom
Pre-payment of cost of stores supplied to Pakistan States
211,212
Register of invoices
210
Stores for the Public Works Department, Government Commercial
Undertakings, Local Funds etc.

Inward Accounts—
Adjustment in Pakistan Accounts 206,208
Classification of items 201-203
Dates of despatch 209
Money settlement with railways 178
Money settlement with Provincial Governments 204
Provincial transaction erroneously included in Remittance transactions,
how settled 204 Note
Term defined 200
Treatment in the office of the Accountant General, Pakistan Revenues 205
Items to be included in— 189,215
Leave salaries and pensions paid in Colonies 199
Light dues payable to the Board of Trade 221
Outstandings watched by the Accountant General, Pakistan Revenue and 226
by each Account Officer

Outward Accounts---
Form and Sub-heads 216,217 and
Annex. To
Chap.16
219
Procedure for advice of payments
220
Reconciliation with final accounts for June
218
Schedules required for—
200
Term defined Rates of Exchange
229,230
Special items in—
222
Deceased, distressed and discharged seamen
221
Light dues payable to the Board of Trade
228,224
Navy, emigration and other bills
225
Sterling Family Pension Funds (Civil
198
Scope of the Accounts Current
217
Submission of—by Account Officer
200,Rule 1

Mauritius—
See Colonial Governments

Meteorological Department—
Receipts and payments—of adjusted with Accountant General. Pakistan
Revenues Annex. To
Chap.10
Mines Departments---
Receipts and payments adjusted with Accountant General, Pakistan
Revenues 147, Annex. To
Chap.
Monthly Provincial Account---
See Accounts of Central and Provincial Governments.

Navy Bills—
Adjustment of the transactions of— 223

Objections—
Exchange and Settlement Account—and their adjustments 79,110,186,142
Overpayments—
Recoveries of—
See Recoveries payments.

Pakistan States—
Transactions with—carried against Central balances 112
Adjustments of transactions with— 76,133,115,116
Supply of English Stores to 211,213,214

Pakistan Audit Department---

Certain charges of the—adjusted with the Accountant General, Pakistan Annex. To
Revenues Chap.11

Post Office---
See Posts, Telegraphs and Telephones.

Posts, Telegraphs and Telephones—

Adjustment of Stationery and Printing Charges of—
Exchange Account between Civil and— 185
See Exchange Accounts.
Extent of application of Account Code to accounts of—
Submission of annual accounts to the Comptroller and Auditor General Preface
Submission of London Account 280
217

Pre-audit payments---
Closing of Debt Head classified Abstract 39
Deductions from Provincial bills creditable to the Central Government or 37
vice versa, how accounted for 34
Option allowed in case of certain Provincial Capitals in respect of— 37
Posting of Debt Head classified Abstract of— 34
Pre-audit of claims upon Government in Provincial Capitals 38
Transfer of schedules and vouchers to the Departmental Audit Sections 35
—made by cheque

Progress Register—
Maintenance of—relating to Exchange Accounts 79,144,226
Proforma Accounts—
Detailed rules for—framed by Government with the approval of the Note under
Comptroller and Auditor General Appx.2 and
Appx.3
Appx.2, Rule 1
Intended to determine the financial results to projects, schemes, etc. and
and Appx.3 Rule 3
—of Irrigation Works, etc.
Appx.3
—of residences
Appx.2
Submission to Government
Appx.2, Rule 13
and Appx.3, Rule
14

Provincial Governments—
Accounts of—
See Accounts of Central and Provincial Governments.
Administrative Accounts of Irrigation Works, etc., submitted to— Appx.3, Rule 14
Annual Provincial Finance Accounts forwarded by the Comptroller and 274
Auditor General to— Appx.2, Rule 11
Capital and Revenue Accounts of residences submitted to— and 13

Railways---
Extent of application of Account Code to accounts of—
Submission of annual accounts of—to Comptroller and Auditor General Preface
Before 1st July 1960 the transactions pertaining to Pakistan Railways, 280
were adjusted with the Bank against the Balance of the Central
Government
173
Adjustment of transactions on the abolition of the exchange Account and
creation of Railway fund 175,176
Settlement of transactions in Cash between Central and Provincial
Governments and the Railways 177
Money settlement in respect of English transactions 178

Rate of Exchange—
See Exchange.
Recoveries of overpayments—
Adjustments of—made in cash or by short payment of items not debitable
to the same detailed head 22
No adjustment necessary when—are made by short payment of an item 22
debitable to the same detailed head

Remittance Heads---
Close to Balance: Exceptions 269
Ledger should be kept for 262
Term defined Definitions

Remittances to England—
Remittances for financing London transactions 228

Review—
—of adjustments of Exchange Accounts and account current transactions 79,144,146,226
—of Administrative Accounts of Irrigation Works, etc. Appx.3, Rule 14
—of Capital and Revenue Accounts of residences Appx.2, Rule 13

Sales Tax---
Share of——assigned to provinces—how adjusted Note Art.9

Service Funds—
Annex. To
In certain cases, recoveries fire creditable to Accountant General, Chap.11
Pakistan Revenues

Settlement Account—
Procedure of adjusting an item relating to Exchange Accounts wrongly
included in— or vice versa 77,108, Note
See also inter-Government adjustments.

Small Coin Depots---

Examination of the accounts of and preparation of a general classified
abstract there from— 49
Remittances in transit, how accounted for 49, Note

Statement of Disbursers Accounts—

Balances under State Bank Deposits to be posted in— 56
Completion of— in the Book Department 55
Figures from the Combined Transfer Ledger and Abstract to be posted in
the— 55
Figures from the Inward Settlement Accounts and Exchange Accounts 54
Abstract to be posted in — 53
Local Remittances in transit to be posted in the— 52
Order in which posted 23
Posting in the—of receipts and disbursements of the monthly accounts of 50-56
Public Works Divisions
57
Posting the—
110A-110C
Purpose served by—
State Bank of Pakistan

Straits Settlements---
See Colonial Governments

Sub-Account Officers---
Term defined Definitions

Summaries---
Treasury Audit— 29
Works Audit— 25-28

Superintendent---
Term defined 15, Note

Superior Services India Family Pension Fund---

See Exchange Accounts with the Accountant General, Pakistan
Revenues.

Survey of Pakistan---
Receipts and payments adjusted with the Accountant General, Pakistan 147, Annex. To
Revenues. Chap.10

Telegraphs---
See Posts, Telegraphs and Telephones.

Tour Charges—
—of President adjusted on the books of Accountant-General, Pakistan Annex. To
Revenues Chap.11

Transfer Entries---
Abstracting of entries 254,256
Abstract of—for posting Statements of Disbursers Accounts 55
Annual or half-yearly transfers as a rule to be avoided 250
Combined Transfer Ledger and Abstract 258
Closing and Abstracting 254,256
Form and use 254, Rule 1
Deduct entries necessary in certain cases 249
Entries should be made monthly as a rule 248,253,254
Forms used 248
Grounds of correction should be stated in— 249
Maintenance of a list of adjustments to be made periodically
Misposting of Central receipts and payments in the schedule of Provincial 21
receipt or payment or vice versa rectified through— 246(c)
Not necessary for certain errors 251(a)

Note in Departmental Classified Abstract 257

Numbering of— 253
Object of— 247
Posting in Detail Book 257
Posting of—in the Combined Transfer Ledger and Abstract 20
Procedure for correction of accounts 251
Procedure for proposing, accepting and recording of— 252,255
Prohibition of alterations in accounts 246
Sundry beads should not appear on both sides 248

Treasuries in Administered Areas— 283

Treasury Audit Summaries of Public Works transactions---

Necessity for— 29

Uniform rate of Exchange 229

Warrants---
Quarterly return of—for payment of pensions and leave salaries- in 199
Colonies which do not exchange account with Pakistan
Works Audit Department---
Term defined 18, Note

Works Audit Summaries---

Form of—to be prescribed by Accountant Generals 28
Necessity for—and when and how they are prepared 25-27
Separate—to be prepared for Central and Provincial Works 28
Works transactions of certain Departments of the Central Governments 28