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01.1

(PART I) CHAPTERS I TO XVII

20 October, 2011

PAKISTAN RAILWAYS

Riaz Ahmad & Company Chartered Accountants

P A K I S T A N R A I L W A Y S C O D E F O R T H E A C C O U N T S D E P A R T M E N T ( P A R T I )

PAKISTAN RAILWAYS CODE FOR THE ACCOUNTS DEPARTMENT

PREFACE

1. The first edition of this code was brought in 1940 and reprinted after modification on 1st December 1952. Now, an elaborate exercise has been carried out to revise “Pakistan Railways Code for the Accounts Department” for upgraded Financial and Management Information System, under supervision and control of Mr. Mubarik Khan, Project Director, Project Management Unit (PMU), Ministry of Railways and expert review of Mr. Khalid Mehmood Financial Adviser and Chief Accounts Officer Railways (Retired).

2. This code is divided into two parts. Part I contains:

Departmental regulations, bills, internal check, establishment charges, inspection of executive offices, communications from audit and action thereon, cash and pay department, structure of railway accounts, compilation of railways accounts, annual accounts, general provident fund accounts, financial statements as per International Financial Reporting Standards, remittance transactions, control accounts, security deposits, etc.

Part II contains:

Traffic earnings, other coaching traffic, goods traffic receipts, station balance sheet, accounts office debits and their clearance, carriage bills and the accounts office balance sheet, handling bills, traffic book, inspection of station accounts.

3. The rules and orders embodied in this Code are to be followed with due care and caution and are applicable to Pakistan Railways.

4. In case, Financial Adviser & Chief Accounts Officers or any other concerned Principal Officers desire to make any amendment in the procedure laid down in this Code they should address to Member Finance for such authorization in each case.

5. Contributions made by Messrs Saeed Akhtar, General Manager Operations, Muhammad Ali, Deputy Director, (PMU) and efforts made by Riaz Ahmad & Company, Chartered Accountants, Consultants, in accomplishing this task are highly appreciated and placed on record.

Islamabad,

00-00-2012

M.S. Idrees Tarar

Member Finance

Ministry of Railways

Government of Pakistan


INTRODUCTORY NOTES

1. Index Letters for Codes The following index letters are used for distinguishing the several Pakistan Railways Codes from each other.

S for the Stores Department. W Mechanical Department (Workshops). A Accounts Department. T Traffic Department (Commercial). E Engineering Department. G General Code.

2. Paragraph Numbers For convenience of indexing and of reference, the paragraphs have been numbered according to a 3/4 figure “code”, in which the last two figures give the number of the paragraph and the remaining figures the number of the chapter. Thus paragraph 101 of any code is paragraph 1 of chapter 1 of that code and paragraph 1421, paragraph 21 of chapter XIV. 3. References to Paragraphs Reference in a code to the paragraphs of any other code is made by putting the paragraph number first, followed by the index letter of the code concerned as the suffix. Thus 1236T means paragraph 36 of Chapter XII of the Pakistan Railways Code for the Traffic Department and 3 App. 5A means paragraph 3 of Appendix V to the Pakistan Railways Code for the Accounts Department. 4. References to “Forms” The “forms” referred to in any of the Pakistan Railways Codes take the number of the paragraph of the code in which they are described, the index letter of the code in question being prefixed to the number of the paragraph in which the form is illustrated. Thus T647 is the form that is described and illustrated in paragraph 47 of Chapter VI of the Pakistan Railways Code for the Traffic Department.


INDEX (PART-I)

1

DESCRIPTION CHAPTER NO.

DEPARTMENTAL REGULATIONS I

BILLS II

INTERNAL CHECK III

CHECK OF ESTABLISHMENT CHARGES-GENERAL IV

CHECK OF ESTABLISHMENT CHARGES-GAZETTED STAFF V

CHECK OF ESTABLISHMENT CHARGES-NON GAZETTED STAFF VI

INSPECTION OF EXECUTIVE OFFICES VII

COMMUNICATIONS FROM AUDIT AND ACTION THEREON VIII

CASH AND PAY DEPARTMENT IX

STRUCTURE OF RAILWAY ACCOUNTS X

COMPILATION OF RAILWAY ACCOUNTS XI

ANNUAL ACCOUNTS AND RETURNS XII

GENERAL PROVIDENT FUND ACCOUNTS XIII

REMITTANCE TRANSACTIONS XIV

REMITTANCE TRANSACTION-ENGLAND XV (Deleted)

CONTROL ACCOUNTS XIV

SECURITY DEPOSITS XVII


LIST OF APPENDICES

2

DESCRIPTION APPENDIX NO.

DUTIES AND RESPONSIBILITIES OF MEMBER FINANCE I

DUTIES AND RESPONSIBILITIES OF ADDITIONAL GENERAL MANAGER-FINANCE

II

DIRECTORATE OF FINANCIAL INFORMATION SYSTEM / MANAGEMENT INFORMATION SYSTEM (FIS / MIS)

III

DUTIES AND RESPONSIBILITIES OF CHIEF COST ACCOUNTS OFFICER IV

DUTIES AND RESPONSIBILITIES OF FINANCIAL ADVISOR AND CHIEF ACCOUNTS OFFICERS

V

DUTIES AND RESPONSIBILITIES OF FINANCE AND BUDGET DIRECTORATE AT ISLAMABAD

VI

FINANCIAL POWERS DELEGATED TO THE MINISTRY AND THE HEADS OF THE DEPARTMENT BY FINANCE DIVISION, GOVERNMENT OF PAKISTAN

VII

AUDITOR GENERAL'S (FUNCTIONS, POWERS AND TERMS AND CONDITIONS OF SERVICE) ORDINANCE, 2001

VIII

CIVIL SERVANTS (APPOINTMENT, PROMOTION AND TRANSFER) RULES, 1973

IX

RULES FOR EXAMINATION QUALIFYING FOR PROMOTION TO THE RANK OF ASSISTANT ACCOUNTS OFFICERS INCLUDING INSPECTORS OF COACHING AND GOODS ACCOUNTS, INSPECTORS OF STORES ACCOUNTS AND DIVISIONAL PAY MASTERS

X

CIVIL SERVANTS (SENIORITY) RULES, 1993 XI

INSPECTION OF REGISTERS MAINTAINED IN ACCOUNTS OFFICE BY AN ACCOUNTS OFFICER

XII

PERIODS FOR WHICH RECORDS IN ACCOUNTS OFFICES ARE TO BE RETAINED

XIII

REVISED LEAVE RULES, 1980 XIV


LIST OF APPENDICES

3

DESCRIPTION APPENDIX NO.

TREASURY RULES OF THE FEDERAL GOVERNMENT APPLICABLE TO PAKISTAN RAILWAYS

XV

CHART OF ACCOUNTS XVI

RULES REGULATING THE EXHIBITION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS

XVII

RULES RELATING TO INTER-DEPARTMENTAL TRANSFERS XVIII

ACCOUNT HEADS FOR FEDERAL GOVERNMENT REPORTING XIX

ANNUAL FINANCIAL STATEMENTS OF PAKISTAN RAILWAYS AS PER IFRS XX

MONTHLY CIVIL ACCOUNTS OF PAKISTAN RAILWAYS XXI


CHAPTER I

DEPARTMENTAL REGULATIONS

4

CONTENTS

DESCRIPTION PAGE NO. PARA NO.

ORGANIZATION — FUNCTIONS OF THE ACCOUNTS DEPARTMENT

1.1 101

OFFICERS OF THE ACCOUNTS DEPARTMENT 1.1 — 1.2 102 — 102B

SUBORDINATE ESTABLISHMENT OF THE ACCOUNTS DEPARTMENT

1.2 103 (104 — 105 Deleted)

DUTIES OF ACCOUNTS OFFICERS 1.3 106 — 108

ACCOUNTS OFFICERS AND THE EXECUTIVE 1.3 — 1.5 109 — 111

FINANCIAL ADVISOR AND CHIEF ACCOUNTS OFFICERS AND MEMBER FINANCE

1.5 112

STATUTORY AUDIT 1.5 — 1.6 113 — 114 (115 Deleted)

RESPONSIBILITY OF THE DIRECTOR GENERAL AUDIT, RAILWAYS

1.6 116

OBJECT OF STATUTORY AUDIT 1.6 117

DISPOSAL OF AUDIT OBJECTIONS 1.6 — 1.7 118

RECRUITMENT RULES AND SERVICE CONDITIONS OF CIVIL SERVANTS

1.7 118A

GAZETTED STAFF 1.7 119 (120 Deleted)

APPOINTMENT, PROMOTION AND LEAVE 1.7 — 1.8 121

RECRUITMENT IN THE OFFICE OF FINANCIAL ADVISER AND CHIEF ACCOUNTS OFFICER

1.8 122


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5

CONTENTS


RECRUITMENT OF STAFF FROM OTHER OFFICES 1.8 — 1.9 123 (124 Deleted)

APPOINTMENT TO THE RANK OF STOCK-VERIFIERS 1.9 125

PROMOTION TO THE GRADE OF ASSISTANT ACCOUNTS OFFICER, INSPECTOR OF COACHING AND GOODS ACCOUNTS, INSPECTOR OF STORES ACCOUNTS AND DIVISIONAL PAY MASTER

1.9 126 — 127 (128 — 133 Deleted)

SENIORITY 1.9 134

SUPERSESSION 1.9 135

OFFICE PROCEDURE — MAIN DIVISION OF WORK 1.10 136

OFFICE MANUALS 1.10 137

CALENDAR OF RETURNS 1.11 138

INSPECTION OF BOOKS OF ACCOUNT 1.11 139

DESTRUCTION OF RECORDS 1.11 140

SUPPLY OF BOOKS OF REFERENCE 1.11 141

MONTHLY ARREAR REPORTS 1.11 — 1.12 142

PERFORMANCE EVALUATION REPORTS OF GAZETTED OFFICERS

1.12 143

CONFIDENTIAL REPORTS ON NON-GAZETTED STAFF 1.12 144

PERFORMANCE EVALUATION REPORT FOR GAZETTED STAFF (BPS-16)

1.13 144A


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6

CONTENTS


PERFORMANCE EVALUATION REPORT FOR OFFICERS IN (BPS-17 & 18)

1.22 145

CONFIDENTIAL REPORT ON NON-GAZETTED STAFF 1.35 146

CONFIDENTIAL REPORTS ON SUBORDINATES CONSIDERED FIT FOR PROMOTION TO ACCOUNTS OFFICER

1.38 147

REGISTER OF VALUABLE AND SECRET DOCUMENTS 1.39 148

TRANSFER OF CHARGES — HANDING—OVER NOTES 1.39 149 — 150


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1.1

A. ORGANIZATION

101. Functions of the Accounts Department. This Department of Pakistan Railways is mainly responsible for:

(a) the internal check of transactions affecting the receipts and expenditure of Pakistan Railways; (b) the prompt settlement of proper claims against Pakistan Railways; (c) keeping the accounts of Pakistan Railways in accordance with the prescribed rules; (d) helping the administration and executive officers of Pakistan Railways with advice whenever required or found necessary, in all matters involving Pakistan Railways finance; (e) Generally discharging other management accounting functions such as providing financial data for management reporting, assisting inventory management, participation in purchase/contracting decisions and surveys for major schemes in accordance with the relevant rules and orders; and (f) Seeing that there are no financial irregularities in the transactions of Pakistan Railways.

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


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102A. General hierarchy of Accounts Department is as follows:

102B. Duties, responsibilities, functions and organizational structure in brief of following directorate/officers are given in the below mentioned Appendices:

Member Finance (I) Additional General Manager-Finance (II) Directorate of FIS/MIS (III) Chief Cost Accounts Officer (IV) Financial Advisor & Chief Accounts Officers (V) Finance and Budget Directorate (VI)

103. Subordinate Establishment of the Accounts Department. The subordinate accounts establishment of Pakistan Railways consists of both indoor and outdoor staff. The indoor office staff is divided into two main classes, viz., Assistant Accounts Officers and Senior/ Junior Auditors. The indoor offices are divided into sections which are supervised by Assistant Accounts Officers. The outdoor staff comprises Inspector of Coaching and Goods Accounts, Inspectors of Stores Accounts, and Stock-Verifiers.

104. Deleted

105. Deleted

Member Finance

Additional General Manager - Finance

Director FIS/MIS

Chief Cost Accounts Officer

Financial Adviser and Chief Accounts

Officer —Manufacturing and

Services

Financial Adviser and

Chief Accounts Officer — Revenue

Director — Finance and

Budget

Financial Adviser and Chief Accounts

Officer — Pakistan Railways


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1.3

106. Duties of Accounts Officers. An Accounts Officer may not:

(a) without the permission of his immediate superior, reverse any deliberate or important orders, passed by an officer who preceded him in office; (b) propose increases in department other than his own; (c) on any account, join in protesting against any retrenchment or economy which a competent authority may order; (d) suggest expedients for the evasion of the natural operations of a rule when reporting on claims of pension or allowances of any kind, his duty being merely to report how a claim is affected by the rules; (e) advise upon any questions relating to pensionary claims until Pakistan Railways servant actually retires, or is about to retire from the service, except upon a reference from the Member Finance.

107. In making proposals for economy or improvement affecting other departments of Pakistan Railways, the Accounts Officer should always consult the executive officers of the department, and such proposals, should as a rule, come before the competent executive authority through the departmental officers. But the Financial Adviser and Chief Accounts Officers are empowered, if they think it necessary, to make such references direct to the competent authority.

108. In addition to the prescribed returns and accounts, the Accounts Officer should furnish the executive officers with such other accounts and returns as may be called for. Any statistical or other information required by the executive officers which can be obtained from the records of the accounts office should also be promptly supplied.

109. Accounts Officers and the Executive. The head of Pakistan Railways administration, referred to hereafter as the General Manager, and the various executive officers subordinate to him are responsible for the construction, maintenance and operations of Pakistan Railways. In the proper and legitimate discharge of their responsibilities the executive officers are authorized to incur expenditure within the limits of their financial powers. All claims arising out of such expenditure are checked (in accordance with the prescribed rules), on behalf of the Administration by the Accounts Officer, who arranges to liquidate claims which are found to be in order. In functioning thus and in giving financial advice to the executive, the Accounts Officer acts solely in the interest of the executive officers. The Accounts Officer’s relations with executive should therefore, be that of a friendly critic. The Accounts Officer should accordingly avoid all unnecessary objections and assist the executive officers to devise and follow legitimate means toward obtaining legitimate ends.


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1.4

110. In cases where an Accounts Officer is unable to accept as proper any orders of an executive authority or any claims arising therefrom, he should bring to the notice of such executive authority the nature of the impropriety or irregularity and suggest the proper and regular course of action under the extant rules and orders. In the event of a disagreement between the Accounts Officer and the executive, the following procedure should be followed:

(a) If the disagreement is between an executive officer other than the General Manager and an Accounts Officer other than the Financial Advisor and Chief Accounts Officer, the Accounts Officer should furnish a short note of his objection to the executive officer and ask him to obtain the decision of the General Manager. He should at the same time furnish a copy of his note to the Financial Adviser and Chief Accounts Officer.

(b) If the matter is settled to the satisfaction of the Financial Adviser and Chief Accounts Officer he will issue the necessary orders to the subordinate Accounts Officer. If, however, the General Manager and the Financial Adviser and Chief Accounts Officer are unable to come to an agreement, the former should obtain the orders of the Ministry of Railways (Railway Board), and the latter should act on the Ministry of Railways’ (Railway Board) orders which will be furnished to him by the General Manager (vide paragraph 302).

(c) Should the General Manager be unwilling to refer to the Ministry of Railways (Railway Board) for orders any point on which there is disagreement between himself and the Financial Adviser and Chief Accounts Officer, the latter should refer the point to the Member Finance for orders.

(d) The above procedures will apply mutatis mutandis in cases where the Financial Advisor and Chief Accounts Officer himself (without the intervention of his subordinate officers) considers that any order of an executive officer or any claims arising therefrom irregular or improper in internal check.

111. In matters of interpretation of rules and obtaining sanction of the Ministry of Railways (Railway Board) or higher authorities, the duty of the Accounts Officer is to address the executive officer concerned and ask him to obtain the orders of the Ministry of Railways (Railway Board). In such cases, the opinion of the Accounts Officer should be furnished to the executive officer in the form of a short note, which should be included verbatim in the report made by the General Manager to the Ministry of Railways (Railway Board) for orders. When the matter is really very urgent, as for instance, when delay in the issue of orders by the Ministry of Railways (Railway Board) may involve a serious financial loss to Pakistan Railways or dislocation of business or when a financial irregularity or defect in the working of a department of Pakistan


CHAPTER I


1.5

Railways has to be promptly brought to the notice of the Ministry of Railways (Railway Board), the Financial Adviser and Chief Accounts Officer may, after addressing the General Manager, send a copy of his note to the Member Finance for information with an explanation of the urgency of the case and a request for the issue of early orders by the Ministry of Railways (Railway Board). In all such cases the Financial Adviser and Chief Accounts Officer should await the orders of the Ministry of Railways (Railway Board).

112. Financial Adviser and Chief Accounts Officers and Member Finance. Member Finance is responsible for the compilation of the whole of the accounts relating to the receipts and expenditure under the heads of accounts prescribed in Appendix XVI. In discharge of this responsibility he will issue instructions to the Financial Adviser and Chief Accounts Officers relating to the preparation and submission of the accounts and returns required by him, and it is the duty of the Financial Adviser and Chief Accounts Officers to carry out such instructions. The financial powers delegated to the Ministry and the heads of the Departments (Financial Advisor and Chief Accounts Officers in case of Pakistan Railways Accounts Department) are given in Appendix VII to this Code. 113. Statutory Audit. The Auditor General of Pakistan is the final audit authority in Pakistan. His duties and powers as regards audit are set out in “Auditor-General’s (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001” (Appendix VIII) issued under Article 169 of the Constitution of Islamic Republic of Pakistan, 1973 as amended from time to time. Under Article 169 of the Constitution of Islamic Republic of Pakistan the Auditor General of Pakistan is responsible for the audit of the accounts of the Pakistan Railways but has no responsibility for the compilation of such accounts. However, compilation of accounts is the responsibility of Controller General of Accounts through Financial Advisor and Chief Accounts Officer. The form in which the accounts of the Pakistan Railways should be kept and changes in Chart of Accounts affecting the recording of expenditure in the Finance Accounts, Appropriation Accounts, Civil Accounts and Financial Statements are, however, subject to his approval as required under Article 170 of the Constitution of Islamic Republic of Pakistan. He may also require such compiled accounts to be submitted to him to carry out his statutory obligations.

114. In all matters relating to the audit of Pakistan Railways accounts, the Auditor General of Pakistan is assisted by the Director General Audit, Railways. Subordinate to the Director General Audit, Railways are the Audit Officers. It is the duty of these officers to audit the accounts of the Pakistan Railways. These Officers have been referred to in the rest of this Code as “Audit Officers” or “Audit”. Where, however, it is necessary to refer to the head of the Statutory Audit Office, the term “Director General Audit, Railways” has been used.


CHAPTER I


1.6

115. Deleted.

116. The responsibility of the Director General Audit, Railways for the audit of accounts is briefly as follows:

(a) to audit all expenditure from the Consolidated Fund and to ascertain whether the moneys shown in the accounts as having been disbursed were legally available for and applicable to, the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it; (b) in respect of receipts, it includes receipts of Pakistan Railways, whether under construction or open to traffic including receipts relating to accounts of manufacture; (c) it includes stores and stock accounts to the extent prescribed by the Auditor General of Pakistan and the Director General Audit, Railways; (d) to audit all transactions of Pakistan Railways relating to Public Accounts; and (e) to audit all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept and maintained by Pakistan Railways.

117. Object of Statutory Audit. The main object of audit is to ensure that the system of accounts used by the internal check authority is correct, that the method of check applied at every stage of the accounts is sufficient, that the accounts are maintained and the checks applied with due accuracy, and that arrangements exist in the accounts offices to ensure attention to the financial interests of Pakistan Railways on the part of all concerned. This object is generally secured by a percentage check to be applied to the vouchers and connected accounts record of the Accounts Office and by inspection on the spot of initial records and documents in the offices in which the transactions originate. Accounts Officers should afford all facilities to Audit Officers in the discharge of their audit duties. 118. Disposal of Audit Objections. All audit objections and notes should be promptly attended to by the Accounts Officers. Audit objections may either relate to matters which can be disposed of by the Accounts Officer himself without reference to the executive or to matters which can be elucidated only by the executive. In the former case, no reference should ordinarily be made by the Accounts Office to the executive except to advise disallowances, if any, arising out of the audit objections. In regard to the latter, the Accounts Officer should arrange to elicit necessary information for the


CHAPTER I


1.7

disposal of the audit objection; and, if in his opinion, the audit objection should be upheld, he should arrange to see that suitable action is taken. In the event of a disagreement between the Audit Officer and the Accounts Officer, procedure prescribed in Chapter VIII should be followed.

B. RECRUITMENT RULES AND SERVICE CONDITIONS OF CIVIL SERVANTS 118A. Civil Servants (Appointment, Promotion and Transfer) Rules, 1973 are given in Appendix IX to this Code. 119. Gazetted Staff. The gazetted establishment of Pakistan Railways Accounts Department comprises:

(a) Officers of Pakistan Audit and Accounts service, and

(b) Officers of departmental cadre of Pakistan Railways Accounts Department promoted from lower ranks, or

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

(d) On deputation from any other service. 120. Deleted.

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

(b) The post of Senior Accounts Officer will be filled by the promotion of Accounts Officers. When no Accounts Officer is available or can be made available without conflicting with the interest of the administration, an Accounts Officer may be appointed to officiate as a Senior Accounts Officer.


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1.8

(c) With a view to facilitating contact with officers on leave all such officers should, before proceeding on leave report to the Member Finance through Financial Adviser & Chief Accounts Officer.

(2) Assistant Accounts Officers. The post of Assistant Accounts Officers will be filled by selection from staff, who have passed the examination prescribed in Appendix X to this Code. (3) Senior Auditors. The posts of Senior Auditors will be ordinarily filled by transfer of selected persons from accounts offices of Pakistan Railways.

Non — Gazetted Staff

122. Recruitment in the office of Financial Adviser & Chief Accounts Officer.

Junior Auditors. Permanent and temporary vacancies shall be filled by recruitment in accordance with the Civil Servants (appointment, promotion and transfer) Rules, 1973 (Appendix IX to this code).

123. Recruitment of Staff from other Offices. (a) All first appointments, from other Offices/Government Departments, will be made by Selection Committees.

(b) All new Junior Auditors will be taken in the lowest class of Junior Auditors on the minimum pay of that class. (c) The provision of clauses (a) and (b) of this rule will also apply to appointments to the following classes of establishments:

Stenographers. Computer Operators. Junior Auditors.

(d) The Financial Adviser and Chief Accounts Officer will appoint a Selection Committee consisting of not less than three officers of the Accounts Department. At least one should be of a status not lower than that of a Deputy Financial Adviser and Chief Accounts Officer and should preside over the Committee. (e) Rules regarding conditions of service, eligibility to appear before the Committee, etc. will be as prescribed by the Financial Adviser and Chief Accounts Officer or the Member Finance as the case may be from time to time.


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1.9

Note: In following the Rules framed by Administration, preference should be given to the children of railway employees if other things are equal and not otherwise.

124. Deleted.

125. Appointment to the rank of Stock-Verifiers. As the seniority of Stock-verifiers has been combined with Senior Auditors, therefore, selection to the rank of stock verifiers will be made from the Senior Auditors.

126. Promotion to the grade of Assistant Accounts Officer, Inspector of Coaching & Goods Accounts, Inspector of Stores Accounts and Divisional Pay Master. No railway servant will be eligible for promotion to the rank of Assistant Accounts Officer, Inspector of Coaching and Goods Accounts, Inspector of Stores Accounts and Divisional Pay Master unless he has passed the examination qualifying for promotion to these grades as laid down in Appendix X to this Code.

127. The promotion of Assistant Accounts Officer of the office of the Member Finance to the rank of Assistant Director, whether in his own office or elsewhere, will be regulated under the same rules as followed in other offices of Pakistan Railways.

128. Deleted. 129. Deleted. 130. Deleted. 131. Deleted. 132. Deleted 133. Deleted. 134. Seniority. The rules for determining the relative seniority of civil servants employed in Accounts Offices are contained in Civil Servants (Seniority) Rules, 1993 as amended from time to time. These rules are reproduced in Appendix XI to this Code. 135. Supersession. Except in leave vacancies not exceeding four months in duration where purely local arrangement may be required to be made, no employee shall be superseded for promotion without the personal sanction of the Head of the Office or such higher authority as may be prescribed by any rule or order.


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1.10

C. OFFICE PROCEDURE

136. Main Division of Work. The work in Pakistan Railways Accounts Office generally falls under following main divisions:

(1) Establishment. (2) Stores. (3) Workshops. (4) Engineering Accounts. (5) Other Expenditure Accounts. (6) Cash and Pay. (7) Traffic. (8) General Provident Fund and Pension. (9) Booking and Compilation.

(10) Inspection. (11) Cost Accounting (i.e. Rail Costing, workshops and factories costing, etc.)

The actual division into branches and sections and the distribution of work among the gazetted staff is left to the discretion of the head of the office, in the absence of orders to the contrary as regards any particular charge. All the above items of work have been dealt with generally in this Code. Detailed rules relating to items of work numbered 2, 3 and 4 have been laid down in the respective departmental codes. 137. Office Manuals. Detailed working instructions in conformity with and subsidiary to the rules contained in this and other Pakistan Railway Codes should be laid down in the office manuals of each Accounts Office, issued under the authority of the head of the office, and these should be kept up to date. The office manuals should also contain:

(a) detailed rules of procedure for the conduct of business in the Accounts office; (b) orders defining the duties and responsibilities of the supervising staff; and (c) instructions for the periodical inspections of the books of account maintained in each section, for the test check of some portion of the work done by each member of the staff once a month (see note under paragraph 344), for the submission of progress reports about the state of work in each section and for periodical reviews of all correspondence awaiting disposal.


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1.11

138. Calendar of Returns. Each section of an Accounts Office should maintain a Calendar of Return showing the due and actual dates of (i) dispatch of returns due from the section, and (ii) submission to Accounts Officers of all accounts, objection statements, registers, etc. The calendar so maintained should be submitted periodically, on prescribed day, to the Accounts Officer in charge for review. The result of the review should be placed on record either in the periodical progress reports or elsewhere. 139. Inspection of Books of Account. The intervals at which books of account are required to be inspected by Accounts Officer in charge of the section concerned are laid down in Appendix XII to this Code. Books of account which are required to be checked and initialled by Accounts Officer at the time they are made, need not be subjected to a separate periodical inspection, but the detailed procedure prescribed in the office manuals (c.f. paragraph 137) for the posting and checking of such books of account should ensure a continuous review thereof by the officer in charge. 140. Destruction of Records. The destruction of records in an Accounts Office will be carried out under the order of the Financial Adviser and Chief Accounts Officer, subject to the retention of certain records for the minimum periods prescribed in Appendix XIII to this Code. 141. Supply of Books of Reference. Every gazetted officer should be supplied with a copy of all the Pakistan Railways Codes in force. Books so supplied will be treated as personal copies and may be carried away by the officer, on his transfer from one office to another. Corrections issued from time to time will be supplied by the office in which an officer is employed, but such officer will be personally responsible for the books and for keeping them corrected up to date. Permanent staff of the office, who desire the concession, may be supplied with priced Government publications together with sets of correction slips thereto. 142. Monthly Arrear Reports. Statement showing arrears of work on the last day of each month end in each Accounts Office should be submitted to the Member Finance so as to reach him not later than 7th of the following month. These statements should be in form A.142 given below. A list of important cases which remain outstanding for over a year with reasons therefore and the action taken to expedite settlement should be appended to the arrear reports.


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1.12

FORM A. 142

STATEMENT SHOWING ARREARS IN THE RAILWAY ACCOUNTS DEPARTMENT ON THE MONTH ENDED……………………… 20 . . . .

Serial No.

Branch and Division of the

Dept.

Nature of work in arrears

Period for which in arrears

Cause of arrears

Steps taken for clearance and when likely to be cleared.

Remarks

1 2 3 4 5 6 7

143. Performance Evaluation Reports of Gazetted Officers. The performance evaluation reports in respect of officers of Pakistan Audit and Accounts Service are to be sent to Auditor General of Pakistan. For officers of departmental cadre, these are to be kept with the Office of Financial Adviser & Chief Accounts Officer, Pakistan Railways (confidential). The last date of submission of performance evaluation reports is as per time schedule given below:

i) officers of grade 21 & 20 31st January ii) officers of grade 19 28th February iii) officers of grade 18 & 17 31st March

144. Confidential Reports on Non-gazetted Staff. Records which should be treated as confidential be maintained in each Accounts Office for non-gazetted staff. These records should be written up by the Assistant Accounts Officer Incharge, and submitted to the Accounts Officer of the section, who will sign it after adding such remarks as he may consider necessary. The Financial Adviser and Chief Accounts Officer should arrange for periodical inspection of these records to see that they are kept up to date. These records should be entered up annually and at every change of supervising officer, in the case of non-gazetted staff. Whenever adverse comments are made on the work of any individual, the substance of such adverse comments should be communicated to him. The documents through which the communication is made should be prepared in duplicate, one copy being signed by official concerned and returned with his explanation, if any, and the other copy being retained by him for future reference.


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1.13

144A. Performance Evaluation Report for Gazetted Staff (BPS-16) should be in the following form:

FORM A.144A

GOVERNMENT OF PAKISTAN Genl. 131/Rev.

(Name of the Ministry/Division/Department/Office) Name of Service _______________

PERFORMANCE EVALUATION REPORT

FOR THE PERIOD . . . . . 20 . . . . . TO . . . . . 20 . . . . .

PART I

1. Name (in block letters) ______________________________________________________________________

2. Date of Birth ___________________________________________ Date of entry in service_______________

3. Grade with present pay _____________________________________________________________________

4. Post held during the period __________________________________________________________________

5. Academic Qualifications ____________________________________________________________________

6. Knowledge of Languages (Please indicate proficiency in Speaking (S), Reading (R) and Writing (W)

__________________________________________________________________________________________

7. Hobbies __________________________________________________________________________________

8. Training Received:

Dates Name of course attended

From To Name of Institution and country

9. Job Description (Set out broadly in order of importance the main duties performed. Also mention as special work assigned during the period).

10. Period served: (a) in present post __________________ (b) under reporting officer __________________

11. Date of last annual medical check up __________________________________________


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The rating in Parts II, III & IV should be recorded by initialling the appropriate box. The ratings denoted by alphabets is as follows: “AI” Very Good, “A” Good, “B” Average, “C” Below Average, “D” Poor For uniform interpretation of qualities listed in those parts two extreme shades are mentioned against each item. Please see para. 7 of instructions.

PART II

PERSONAL QUALITIES

AI A B C D 1. Intelligence Exceptionally bright; Excellent

comprehension Dull, slow

2. Confidence and will power

Exceptionally confident and resolute

Uncertain: hesitant

3. Emotional stability Mature, balanced Unstable immature

4. Adaptability Alert & highly responsible Rigid inflexible

5. Understanding & tolerance

Considerate & Co-operative Lacks ability to appreciate other’s point of view unsympathetic

6. Appearance and bearing

Creates excellent impression Clumsy: Unimpressive

7. OVERALL GRADING IN PART II

PART III

ATTITUDE

1. *Knowledge of Islam Well read Narrow and superficial

2. *Attitude towards Islamic ideology

Deeply motivated: enlightened

Indifferent: intolerant

Irreproachable

Unserupulous 3. Integrity

(a) General (b) Intellectual Honest & straight forward Deviaus: Sycophant


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AI A B C D 4. Acceptances of

responsibility Always prepared to take on responsibility even in difficult cases

Reluctant to take on responsibility: will avoid it whenover possible

5. Ability to produce constructive ideas

Full of ideas: always comes up with ingenious solution to problems Fertile

Dull; has to be told what to think

6. Foresight Anticipates problems and plans ahead

Handles problems only after they arise

7. Initiative & Drive Bold and enterprising, dynamic

Timid and diffident

8. Reliability under pressure

Imperturbable and exceptionally reliable at all time

Confused and easily flustered even under normal pressures

9. Judgment Makes consistently sound proposal/decisions

Lacks balance and consistency: Immature

10. Financial Responsibility Exercises due care discipline Irresponsible

11. Perseverance and devotion to duty

Resolute: carries a task through to the end

Negligent and disinterested

Co-operative: well liked and trusted

Un-co-operative: does not inspire confidence

Works well in a team Difficult colleague

12. Relations with (a) Superiors (b) Colleagues (c) Subordinates

Courteous and effective: inspires confidence

Brusque & intolerant: does not earn respect

13. Behaviour with public Courteous and helpful Haughty: unsympathetic ill behaved

14. OVERALL GRADING IN PART III

*In case of non-muslims the entries will refer to their own religion.


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PART IV

PROFICIENCY IN JOB

AI A B C D Always precise, clear and well set out

Clumsy & vague

1. Power of Expression (a) Written (b) Oral Puts across convincingly &

concisely Ineffective

2. Knowledge of work Has a through grasp of the knowledge relevant to his job

Does not know enough about the present job

3. Analytical ability Picks out the essentials without wasting time on irrelevant details

Seldom sees below the surface of a problem

4. Supervision & Guidance Organises & uses staff and other resources effectively

Lacks control: Ineffective

5. Ability to take decision Very logical and decisive Indecisive vacillating

Always up to date: accumulates no arrears

Always behind schedule: very slow disposal

6. Work (a) Out put

(b) Quality Always produces work of exceptionally high quality

Generally produces work of poor quality

7. OVERALL GRADING IN PART IV


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PART V

(a) Pen-Picture. Please comment on any particularly strong or weak points without repeating earlier

parts of the report. Also indicate the future posting considered must suitable for the officer.

(b) Counselling. Was the officer advised to improve vide instruction No. 4 during the period under report. If so, on what aspects and with what results?

(c) Assessment of performance. Please comment on how effective the officer has been in performing the duties mentioned at S. No. 9 in Part I. Also comment on the officer's contribution to the overall performance of your office/organization especially in the light of any numerical measure e.g. examination results for teaching staff or other applicable index such as profitability project implementation tax collection, etc. In other cases give your assessment of relative proportion of (i) routine cases (ii) complicated cases/situations (iii) policy cases crisis situations dealt with by the officer. Also indicate whether further training is required for increasing his effectiveness and if so in which area.

(d) Inspection of Subordinate Officers. Please indicate whether inspections were carried out regularly by the officer and inspection reports were completed properly in-time. Please comment on steps taken for implementation of inspection reports and guidance provided to his subordinates.

(e) Field Tours. Please comment on interest taken by the officer in systematic and regular field tours.


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PART VI

Comparing him with other officers of the same level and keeping in view the overall gradings in Parts II, III and IV give your general assessment of the officer by initialling the appropriate box below:

(a) Overall Grading

By Reporting Officer

By Countersigning Officer

(i) Equalled by very few officers (Very Good)

(ii) Better than the majority of officers (Good)

(iii) Equals the majority of officers (Average)

(iv) Meets bare minimum standards (Below Average)

(v) Unsatisfactory (Poor)

(b) Fitness for promotion

By Reporting

Officer By Countersigning

Officer

(i) Fit for accelerated promotion

(ii) Fit for promotion in his turn

(iii) Not yet fit for promotion

(iv) Unlikely to progress further

Name of the Reporting Officer ________________________________Signature ___________________________ (Capital letters) Designation _______________________________________________________Date _______________________


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PART VII

(a) REMARKS OF THE COUNTERSIGNING OFFICER

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

Designation ______________________________________________________ Date ________________________

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

Designation ______________________________________________________ Date ________________________

PART VIII

1. Adverse remarks if any, communicated vide ________________________________________________ Date _____________________

2. Decision on representation if any __________________________________________________________

_______________________________________________________________________________________

_______________________________________________________________________________________

_______________________________________________________________________________________

_______________________________________________________________________________________

_______________________________________________________________________________________

_______________________________________________________________________________________


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INSTRUCTIONS FOR FILLING UP THE ACR FORMS

1. (i) ACR is the most important record for the assessment of an officer. At the same time the quality of ACR is a measure of the competence of the Reporting Officer and Countersigning Officer. It is, therefore, essential that utmost care is exercised by all Reporting and Countersigning Officers.

(ii) The Reporting and Countersigning Officer should be (a) as objective as possible and (b) clear and direct, not ambiguous or evasive in their remarks.

(iii) The over-riding importance of Part IV should be clearly understood in the overall grading.

(iv) Over-rating should be as showed by all Reporting/Countersigning Officers. (v) Vague impressions based on inadequate knowledge or isolated incidents

should be avoided.

2. The forms are to be filled in duplicate. Part I will be filled by the officer being reported upon and should be type written. Parts II to VI will be filled by the Reporting Officer and Part VII by the Countersigning Officers. Both the Reporting Officer and Countersigning Officer should give their assessment of the officer reported upon in respective boxes in Part VI. The Ministry/Division/Department concerned will fill Part VIII, if any adverse remarks are recorded in the report.

3. Assessment in the ACR should be confined to the work done by the officer reported upon during the period covered by the report.

4. Reporting Officer is expected to counsel the officer being reported upon about his weak points and advise him how to improve. Adverse remarks should normally be recorded when the Officer fails to improve despite counselling.

5. The ACR form should be filled in a neat and tidy manner. Cuttings/erasures should be avoided and must be initialled, where made.

6. The ratings in Part II, III, IV & VI should be recorded by initialling the appropriate box.

7. For uniform interpretation of qualities, etc., listed in Parts II, III & IV the two extreme shades are mentioned against each item. For example an exceptionally bright officer with excellent comprehension will be rated “AI” in Intelligence (box I of Part II). A dull and slow officer will merit a “D” rating. A, B & C ratings will denote shades between the above two extremes.


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8. The ratings should be clear and given in one of the boxes provided for the purpose in Parts II, III, IV & VI. Do not grade an officer between two shades i.e. between “Very Good” and “Good” or “Average” or Average and “Below Average”.

9. The Countersigning Officers should weigh the remarks of the Reporting Officer against his personal knowledge of the officer being reported upon compare him with other officers of the same grade working under different Reporting Officers but under the same Countersigning Officer and then give his overall assessment in Part VI and remarks in Part VII (a). In certain categories of cases remarks of a Second Countersigning Officer may also be required to be recorded. The Establishment Division will identify such cases, from time-to-time and also designate an officer as the Second Countersigning Officer for each category. The Second Countersigning Officer will record his remarks in Part VII (b).

10. If the Countersigning Officer differs with the grading or remarks given (in parts other than Part VI) by the Reporting Officer he should score it out and give his own grading in red ink. In Part VI he is required to give his own assessment in addition to that of the Reporting Officer.

11. The Countersigning Officer should underline, in red ink, remarks which in his opinion are adverse and should be communicated to the officer reported upon.


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145. Performance Evaluation Report for Officers in (BPS-17 & 18) and (BPS-19 & 20) should be in the following forms:

FORM A. 145

CERTIFICATE

Certified that I (Name of Officer)

Personnel Number (if allotted)

have on Submitted my(Group/Service) (BPS) (Date)

Performance Evaluation Report for the period to

(Name/Designation of Countersigning Officer)

My Countersigning officer is (Name/Designation of Countersigning Officer) Signatures Designation / Department Note:- This certificate is required to be dispatched by the officer being reported upon to the

Officer Incharge entrusted with the maintenance of his/her C.R dossier on the same date the PER is forwarded to his/her reporting officer.


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FORM A. 145 (I) S-121-G (i)

FOR OFFICERS IN BPS 17 & 18 CONFIDENTIAL

GOVERNMENT OF PAKISTAN

Service/Group Ministry/Division/ Department/Office


FOR THE PERIOD 20 TO 20

PART I

(TO BE FILLED IN BY THE OFFICER REPORTED UPON)

1. Name (in block letters)

2. Personnel number

3. Date of birth

4. Date of entry in service

5. Post held during the period (with BPS)

6. Academic qualifications

7. Knowledge of languages (Please indicate proficiency in speaking (S), reading (R) and writing (W)

8. Training received during the evaluation period

Name of course attended Duration with dates Name of institution and country

9. Period served (i) In present post ————————— (ii) Under the reporting officer—————————————————


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PART II


1. Job description

2. Brief account of performance on the job during the period supported by statistical data where possible. Targets given and actual performance against such targets should be highlighted. Reasons for shortfall, if any, may also be stated.

PART III

(EVALUATION BY THE REPORTING OFFICER)

The rating in Part III should be recorded by initialing the appropriate box.

The ratings denoted by alphabets are as follows: ‘A’ Very Good, ‘B” Good, ‘C’ Average, ‘D’ Below Average

For uniform interpretation of qualities, two extreme shades are mentioned against each quality.

A B C D 1. Intelligence

Exceptionally bright; excellent comprehension

Dull; slow

2. Confidence and will power Exceptionally confident and resolute

Uncertain; hesitant

3. Acceptance of responsibility Always prepared to take on responsibility even in difficult cases

Reluctant to take on responsibility

will avoid it whenever possible.


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4. Reliability under pressure Calm and exceptionally reliable at all times

Confused and easily frustrated

even under normal pressure.

5. Financial responsibility Exercises due care and discipline

Irresponsible

Relations with i) Supervisors Cooperative and trusted

Un-cooperative ii) Colleagues Works well in a team

Difficult colleague

6.

iii) Subordinates Courteous and effective; encouraging

Discourteous and

intolerant; 7. Behaviour with public

Courteous and helpful

Arrogant, discourteous and

indifferent 8. Ability to decide routine matters

Logical and decisive

Indecisive; vacillating

9. Knowledge of relevant laws, rules, regulations, instructions and procedures Exceptionally well informed, keeps abreast of latest developments

Ignorant and Uninformed

PART IV

(REPORTING OFFICER’S EVALUATION)

1. Please comment on the officer’s performance on the job as given in Part II (2)

with special reference to knowledge of work, quality and quantity of output. How far was the officer able to achieve targets? Do you agree with what has been stated in Part II (2)?

2. Integrity (Morality, uprightness and honesty)


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3. Pen picture with focus on the officer’s strengths and weaknesses not covered in Part III (Weakness will not be considered as adverse entries unless intended to be treated as adverse).

4. Special aptitude

5. Recommendations for future training

6. Overall grading

Reporting officer Countersigning officer

(i) Very Good (ii) Good (iii) Average (iv) Below Average

7. Fitness for promotion

Reporting officer Countersigning officer

(i) Fit for promotion (ii) Recently promoted/ appointed.

Assessment premature.

(iii) Not yet fit for promotion (iv) Unlikely to progress further

Name of the reporting officer _______________________ Signature__________________ (Capital letters)______________________________________ Designation______________________________________ Date______________________


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PART V

(REMARKS OF THE COUNTERSIGNING OFFICER)

1. How well do you know the officer? If you disagree with the assessment of the reporting officer, please give reasons

2. Evaluation of the quality of assessment made by the reporting officer

Exaggerated

Fair Biased

Name of the countersigning officer Signature_____________ (Capital letters)___________________________________________ Designation___________________________________________ Date_________________

PART VI

REMARKS OF THE SECOND COUNTERSIGNING OFFICER (IF ANY) Name ____________________________________________Signature_________________ Designation_______________________________________ Date_____________________ GUIDELINES FOR FILLING UP THE PER • After initiating their PERs, the officers under report should immediately fill up the detachable

‘certificate’ giving names of the RO/CO and send the same to the Officer Incharge of their respective confidential records. The exercise will ensure proper follow-up of the pending performance evaluation reports by the concerned Ministry/Division/Provincial Government etc.

• Forms should be filled in duplicate. Parts I and II are to be filled by the officer under report and should be typed. Parts III and IV will be filled by the Reporting Officer while the Countersigning/Second Countersigning Officers will fill Parts V and VI respectively. The ratings in Part III should be recorded by initialling the appropriate box.

• Each Division, Department, autonomous body and office etc. is required to prepare specific job descriptions giving main duties of each job to be mentioned in Part-II (1). The job descriptions may be finalized with the approval of the Head of the Organization or any person authorized by him.


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• The officer under report should fill Part II (2) of the form as objectively as possible and short term and long term targets should be determined/assigned with utmost care. The targets for each job may be formulated at the beginning of the year wherever possible. In other cases, the work performed during the year needs to be specifically mentioned.

• Assessment by the Reporting Officers should be job-specific and confined to the work done by the officer during the period under report. They should avoid giving a biased or evasive assessment of the officer under report, as the Countersigning Officers would be required to comment on the quality of the assessment made by them.

• The Reporting Officers should report their assessment in Part IV through comments against each characteristic. Their opinions should represent the result of careful consideration and objective assessment so that, if called upon, they could justify the remarks/comments. They may maintain a record of the work done by the subordinates in this regard.

• The Countersigning Officers should weigh the remarks of the RO against their personal knowledge of the officer under report and then give their assessment in Part V. In case of disagreement, the Countersigning Officers should give specific reasons in Part V. Similarly, if the Countersigning Officers differ with the grading or remarks given by the Reporting Officer in Part III they should score it out and give their own grading by initialling the appropriate box.

• The Countersigning Officers should make an unbiased evaluation of the quality of the performance evaluation made by the RO by categorizing the reports as exaggerated, fair or biased. This would evoke a greater sense of responsibility from the reporting officers.

• The Countersigning Officers should underline, in red ink, remarks which in their opinion are adverse and should be communicated to the officer reported upon. All adverse remarks whether remediable or irremediable should be communicated to the officer under report, with a copy of communication placed in the CR dossier. Reporting Officers should ensure that proper counselling is given to the officer under report before adverse remarks are recorded.

• The Reporting and Countersigning Officers should be clear, direct, objective and unambiguous in their remarks. Vague impressions based on inadequate knowledge or isolated incidents should be avoided.

• Reports should be consistent with the pen picture and overall grading. IMPORTANT • Parts I and II of the PER should be duly filled and dispatched to the Reporting Officer not later than

the 15th of January. The ROs should forward the report to the Countersigning Officer within two weeks of receipt after giving their views in Parts III and IV. The COs should then finalize their comments in Part V within two weeks of receipt of PER. The Second Countersigning Officers, if any, should also complete their assessment within a period of two weeks.

• Name and Designation of Reporting/Countersigning Officers should be clearly written. Comments should be legible and in the prescribed format and which can be easily scanned.

• Personnel Number is to be filled in by the officer under report, if allotted. • Proforma has been devised in English/Urdu to provide flexibility to RO/CO in the choice of language.


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FORM A. 145(ii)

CERTIFICATE

Certified that I (Name of Officer)

Personal Number (if allotted)

have on Submitted my(Group/Service) (BPS) (Date)

Performance Evaluation Report for the period to

(Name/Designation of Countersigning Officer)

My Countersigning officer is (Name/Designation of Countersigning Officer) Signatures Designation / Department Note:- This certificate is required to be dispatched by the officer being reported upon to the

Officer Incharge entrusted with the maintenance of his/her C.R dossier on the same date the PER is forwarded to his/her reporting officer.


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FORM A.145(ii) S-121-G (ii)

FOR OFFICERS IN BPS 19 & 20 CONFIDENTIAL

GOVERNMENT OF PAKISTAN

Service/Group Ministry/Division/ Department/Office


FOR THE PERIOD 20 TO 20

PART I


1. Name (in block letters)

2. Personnel number

3. Date of birth

4. Date of entry in service

5. Post held during the period (with BPS)

6. Academic qualifications

7. Knowledge of languages (Please indicate proficiency in speaking (S), reading (R) and writing (W)

8. Training received during the evaluation period (Training courses attended earlier, if any, may please be listed separately on the back page of the report)

Name of course attended Duration with dates Name of institution and country

9. Period served (i) In present post ————————— (ii) Under the reporting officer—————————————————


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PART II


1. Job description

2. Brief account of achievements during the period supported by statistical data where possible. Targets given and actual performance against such targets should be highlighted. Reasons for shortfall, if any, may also be stated.

PART III

(REPORTING OFFICER’S EVALUATION)

1. Please comment on the officer’s performance on the job as given in Part II (2)

with special reference to knowledge of work, ability to plan, organize and supervise, analytical skills, competence to take decisions and quality and quantity of output. How far was the officer able to achieve targets? Comment on the officer’s contribution, with the help of statistical data, if any, in the overall performance of the organization. Do you agree with what has been stated in Part II (2)?

2. Integrity (Morality, uprightness and honesty)

3. Pen picture including the officer’s strengths and weaknesses with focus on

emotional stability, ability to work under pressure, communication skills and interpersonal effectiveness (Weakness will not be considered as adverse entries unless intended to be treated as adverse).

4. Area and level of professional expertise with suggestions for future posting

5. Training and development needs

6. Overall grading

Very Good

Good Average Below

Average

7. Fitness for promotion Comment on the officer’s potential for holding a higher position and additional responsibilities


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Name of the reporting officer _______________________ Signature__________________ (Capital letters)______________________________________ Designation______________________________________ Date______________________

PART IV

(REMARKS OF THE COUNTERSIGNING OFFICER)

1. How often have you seen the work of the officer reported upon?

Very Frequently

Frequently Rarely Never

2. How well do you know the officer? If you disagree with the assessment of the reporting officer, please give reasons

3. Overall grading

Very Good

Good

Average

Below Average

4. Recommendation for promotion (Comment on the officer’s potential for holding a higher position and additional responsibilities)

5. Evaluation of the quality of assessment made by the reporting officer

Exaggerated Fair Biased

Name of the countersigning officer Signature_____________ (Capital letters)___________________________________________ Designation___________________________________________ Date_________________


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PART V

(REMARKS OF THE SECOND COUNTERSIGNING OFFICER (IF ANY))

Name ____________________________________________Signature_________________ Designation_______________________________________ Date_____________________ GUIDELINES FOR FILLING UP THE PER • After initiating their PERs, the officers under report should immediately fill up the detachable

‘certificate’ giving names of the RO/CO and send the same to the Officer Incharge of their respective confidential records. The exercise will ensure proper follow-up of the pending performance evaluation reports by the concerned Ministry/Division/Provincial Government etc.

• Forms should be filled in duplicate. Parts I and II are to be filled by the officer under report and should be typed. Parts III will be filled by the Reporting Officer while the Countersigning/Second Countersigning Officers will fill Parts IV and V respectively.

• Each Division, Department, autonomous body and office etc. is required to prepare specific job descriptions giving main duties of each job to be mentioned in Part-II (1). The job descriptions may be finalized with the approval of the Head of the Organization or any person authorized by him.

• The officer under report should fill Part II (2) of the form as objectively as possible and short term and long term targets should be determined/assigned with utmost care. The targets for each job may be formulated at the beginning of the year wherever possible. In other cases, the work performed during the year needs to be specifically mentioned.

• Assessment by the Reporting Officers should be job-specific and confined to the work done by the officer during the period under report. They should avoid giving a biased or evasive assessment of the officer under report, as the Countersigning Officers would be required to comment on the quality of the assessment made by them.

• The Reporting Officers should report their assessment in Part III through comments against each characteristic. Their opinions should represent the result of careful consideration and objective assessment so that, if called upon, they could justify the remarks/comments. They may maintain a record of the work done by the subordinates in this regard.

• The Reporting Officers should be careful in giving the overall and comparative gradings. Special care should be taken so that no officer is placed at an undue disadvantage.

• The Countersigning Officers should weigh the remarks of the RO against their personal knowledge of the officer under report, compare him with other officers of the same grade working under different Reporting Officers, but under the same Countersigning Officer, and then give their overall assessment of the officer. In case of disagreement with the assessment done by the Reporting Officer, specific reasons should be recorded by the Countersigning Officers in Part IV (2).

• The Countersigning Officers should make an unbiased evaluation of the quality of the performance evaluation made by the RO by categorizing the reports as exaggerated, fair or biased. This would evoke a greater sense of responsibility from the reporting officers.


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• The Countersigning Officers should underline, in red ink, remarks which in their opinion are adverse and should be communicated to the officer reported upon. All adverse remarks whether remediable or irremediable should be communicated to the officer under report, with a copy of communication placed in the CR dossier. Reporting Officers should ensure that they properly counsel the officer under report before adverse remarks are recorded.

• The Reporting and Countersigning Officers should be clear, direct, objective and unambiguous in their remarks. Vague impressions based on inadequate knowledge or isolated incidents should be avoided.

• Reports should be consistent with the pen picture, overall grading and comparative grading.

IMPORTANT • Parts I and II of the PER should be duly filled and dispatched to the Reporting Officer not later than

the 15th of January. The ROs should forward the report to the Countersigning Officer within two weeks of receipt after giving their views in Parts III. The COs should then finalize their comments in Part IV within two weeks of receipt of PER. The Second Countersigning Officers, if any, should also complete their assessment within a period of two weeks.

• Name and Designation of Reporting/Countersigning Officers should be clearly written. Comments should be legible and in the prescribed format and which can be easily scanned.

• Personnel Number is to be filled in by the officer under report, if allotted. • Proforma has been devised in English/Urdu to provide flexibility to RO/CO in the choice of language. • Comparative grading only applies to officers falling in very good, good and average categories. This

grading would not apply to anyone falling in below average category in Part III (6).


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146. Confidential Report on Non-gazetted staff should be in the following form:

FORM A. 146 CONFIDENTIAL REPORT FORM

JUNIOR AUDITORS/COMPUTER OPERATORS

PAKISTAN RAILWAYS ACCOUNTS DEPARTMENT

ANNUAL SPECIAL

REPORT FOR THE PERIOD FROM to

PART-I Name Date of birth Designation Grade Pay Date of entry into Govt. service

Date of appointment to the present grade.

Qualifications Training courses, attended, if any.

Nature of duties on which employed.

PART-II

A. PERFORMANCE AI A B C D Remarks

1. Referencing and copies of notes and correspondence

2. Keeping of files and papers in tidy condition 3. Maintenance of records including recording and

indexing

4. Skill in noting and drafting, where applicable

5. Other duties, e.g., Cashier duties, preparation of bills, statements and returns, etc.

6. Other Clerical duties, e.g., typing, diary/dispatch, disbursement of cash statements/returns.

7. Regularity and punctuality in attendance

8. Standard of work (a) Quality (b) Out-put

B. PERSONAL TRAITS 9. Intelligence 10. Perseverance and devotion to duty 11. Co-operation and tact 12. Amenability to discipline 13. Integrity 14. Trust-worthiness in confidential and secret

matters

Yes No

Note.–The rating should be recorded by initialing the appropriate box: ‘AI’ Very Good; ‘A’ Good; ‘B’ Average; ‘C’ Below Average; ‘D’ Poor.


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PART-III

GENERAL ASSESSMENT.

(Appraise in the present grade by initialing the appropriate column below.)

Very Good Good Average Below Average Poor Special aptitude, if any

PART-IV

SUITABILITY FOR PROMOTION.

(Initial the appropriate box below.)

(a) Recommended for accelerated promotion (b) Fit for promotion (c) Recently promoted/appointed, consideration for promotion premature (d) Not yet fit for promotion (e) Unfit for further promotion (f) Fitness for retention after 25 years service Fit Unfit

PEN-PICTURE _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________

Dated_______________20 Official Stamp. Signature, Name and Designation of Reporting Officer.


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PART-V

REMARKS OF THE COUNTERSIGNING OFFICER.

_______________________________________________________________ _______________________________________________________________ _______________________________________________________________

Dated_______________20 Official Stamp. Signature, Name and Designation.

A. INSTRUCTIONS FOR MINISTRIES, DEPARTMENTS, ETC.

1. The reports will be initialed by the Branch/Section Officer incharge and will be countersigned by the next higher officer, both being concerned with the work of the person reported upon.

2. When an adverse remark is made in the confidential report of the official reported upon, a copy of the whole report should be furnished to him at the earliest opportunity and in any case within one month from the date the report is countersigned with a memorandum a copy of which should be signed and returned by him in acknowledgement of the report and be in turn placed in the character roll for record. A serious view should be taken of any failure on the part or the official concerned to furnish a copy of the report containing adverse remarks to the person reported upon.

3. The officials making representations against adverse remarks recorded in their confidential reports should not make any personal remark or remarks against the integrity of the reporting officers. Violation of this rule will be considered misconduct and will also render the representation liable to be summarily rejected.

4. When a report is built upon or the individual opinions of the reporting and countersigning officers it is only the opinion as accepted by the latter which should be communicated.

5. Remarks in case where the reporting/countersigning officer suspends judgment should not be communicated.

6. Any remarks to the effect that the person reported upon has or has not taken steps to remedy the defects pointed out to him in a previous year should also be communicated.

7. The adverse remarks should be communicated by the senior officer incharge of establishment matters to the Ministry/Division/Department/Office concerned.

8. Annual Confidential Report containing adverse remarks should not be taken into consideration until they have been communicated following rule A-2 above and a decision taken on the representation, if any, of the person reported upon.

B. INSTRUCTIONS FOR THE OFFICERS RESPONSIBLE FOR THE CUSTODY OF CHARACTER ROLES.

1. Arrange for the completion of the routine part of the form and send it to the reporting officer

concerned. 2. On receipt of the completed form from the reporting officer submit it along with relevant

character roll to the countersigning officer concerned. 3. Go through each report carefully in order to see if there are any adverse remarks underlined in

red ink. If so, arrange to have them communicated to the person concerned immediately with the Direction that his representation, if any should be submitted within a fortnight of the receipt of those remarks by him.


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1.38

4. Arrange to obtain a decision on the representation, if any and communicate it to the official concerned within the month. Place a copy of the decision in the dossier.

5. Keep the duplicate as well as the original copies of the confidential reports in your office. 6. If an official has been receiving adverse remarks for two successive years from the same

reporting officer, take up the question of placing him under another reporting officer.

C. INSTRUCTIONS FOR THE REPORTING OFFICERS.

1. While reporting on your subordinates:-- (i) Be as objective as possible. (ii) Be as circumspect as possible. (iii) Be clear and direct, not ambiguous or evasive in your remarks. (iv) Avoid exaggeration and gross understatement.

2. State whether any of the defects reported have already been brought to the notice of the person concerned and also whether he has or has not taken steps to remedy them.

3. Fill his form in duplicate and affix your signature in both, at the end of the general remarks. 4. After remarking relevant entries send the form to the officer responsible for the custody of the

character roll.

D. INSTRUCTIONS FOR THE COUNTERSIGNING OFFICERS.

1. Weigh the remarks of the reporting officer against (a) your personal knowledge, if any, of the person reported upon; (b) the previous reports in his character role and then give your own remarks at the end of the report.

2. If you consider that a particular remark of the reporting officer is wrong and should be expunged, score it out in red ink, initial the scoring and add any other remarks which you may consider appropriate. If you do not wholly agree with a remark give your own remark either against the relevant entry or at the end of the report.

3. See whether any adverse remarks were communicated to the person concerned in a previous year and if so, whether or not he has taken steps to remedy the defects pointed out to him. Comment on this aspect unless the reporting officer has already done so.

4. Underline in red ink remarks which in your opinion, are adverse and should be communicated to the person reported upon. Please see also instructions 2 and 4 to 6 under A. Instructions for Ministries, Departments etc.

5. After countersigning the form return it to the officer responsible for the custody of the character role. 147. Performance Evaluation Report on Assistant Accounts Officer, Inspector Coaching and Goods, Inspector Store Accounts & Divisional Pay Master considered fit for promotion to Accounts Officer Rank. Performance Evaluation Report [A.145(i)] on each Assistant Accounts Officer, Inspector of Coaching and Goods Accounts, Inspector of Stores Accounts and Divisional Pay Master considered fit for promotion to the rank of Accounts Officer should be kept strictly confidential in the office of Financial Adviser and Chief Accounts Officer. Reports on the work of any individual once reported as fit for promotion to the rank of Accounts Officer should continue to be sent in subsequent years even though the Financial Adviser and Chief Accounts Officer may change his opinion about his ability. A confidential list of such persons should, therefore, be kept in each Accounts Office.


CHAPTER I


1.39

148. Register of Valuable and Secret Documents. A manuscript register should be maintained in each Accounts Office detailing all keys and valuable and secret documents in the personal charge of the Accounts Officer. At the time of transfer, the relieved Accounts officer should hand over to his successor all the articles detailed in the register and report to his immediate superior that he has done so. This report should be countersigned by the relieving officer, who should also sign the list in the register in token of his having received all the articles specified therein. 149. Transfer of Charges — Handing—over Notes. When an Accounts Officer is being relieved either permanently or temporarily of the charge of office, he should prepare Handing-over Notes for the information and guidance of his successor. Through these Notes, he should bring to the notice of his successor any points of importance in connection with the working of the office and any cases or items of work which are pending and likely to call for his special attention or scrutiny. The relieved officer is expected to place the result of his special knowledge and experience of the office at the disposal of his successor, in order that the latter may not start handicapped by ignorance of the state of the office or of such matters as require his special and personal supervision, and that as far as possible any breach of continuity in procedure or practice may be avoided in regard to cases and matters actually under settlement. 150. The Handing-over Notes should be given to the relieving officer, who should submit a copy thereof, with the advice of his having assumed charge, to his immediate superior. It will be the duty of the relieving officer to make a preliminary examination of the state of affairs as mentioned in these Notes at the time of relief, and within the span of three months to make a report to his immediate superior of the action taken by him thereon. Any omission or incorrectness noticed in the Handing-over Notes should also be reported by the relieving officer to his immediate superior within three months.


CHAPTER II

BILLS

7

CONTENTS


INTRODUCTORY 2.1 201

BILLS PAYABLE — PROCEDURE FOR PAYMENT 2.1 202

ARRANGING FUNDS 2.1 203

REGISTRATION OF BILLS 2.1 — 2.2 204 — 205

ACCOUNTS ENFACEMENT ON BILLS 2.2 — 2.3 206

ABSTRACTS OF BILLS PASSED 2.3 — 2.4 207 — 208

REQUISITION FOR CHEQUES 2.4 — 2.5 209 — 210

ABSTRACTS OF ALLOCATION 2.5 — 2.6 211 — 212

STATEMENT OF UNCHECKED BILLS 2.6 213

AUTHORITIES FOR PAYMENTS 2.7 214 — 217

SUPPLY OF SPECIMEN SIGNATURES TO STATE BANK OF PAKISTAN

2.7 218

CHEQUES 2.7 — 2.8 219 — 220

BILL FORM 2.8 221

BILLS RECOVERABLE REGISTER 2.9 222


CHAPTER II

BILLS

2. 1

201. Introductory. The document through which a claim is preferred is referred to as a “Bill” in this Code. Bills which are payable by the Pakistan Railways are referred to as “Bills payable” and those which are recoverable as “Bills recoverable”.

Bills Payable

202. Procedure for Payment. All payments of bills on an open line will, as a rule, be arranged for by the Accounts Officer by issuance of cheques in the name of concerned party or in case of cash payment through the Pay Department in accordance with the detailed rules laid down in Chapter IX. The funds required for disbursements will be obtained by cheques drawn on the State Bank of Pakistan. NOTE. All payments of bills on an open line will, as a rule, be arranged for by the Accounts Officer through cheques direct to the parties. Payments in cash are to be routed through Pay Department in accordance with the detailed rules laid down in chapter IX. The funds required for disbursement will be obtained by cheques drawn on the State Bank of Pakistan.

203. Arranging Funds. The State Bank of Pakistan will make payments of cheques as issued by the officers authorized by the Financial Adviser and Chief Accounts Officer to issue cheques. Payments will be made subject to the availability of budget.

204. Registration of Bills. All bills requiring settlement by cash payments should, as they are received for internal check be entered in the Register of Bills (A. 204) and should be numbered in the consecutive order, the date of receipt being entered upon them. The number thus allotted to each bill will be referred to as the “Accounts Bill Number” or briefly as “A.B. No.”. After a bill has been checked, the amount for which it has been passed in internal check will be entered in the column of the register (A. 204) provided for the purpose. The register will be so kept that the particulars of all bills received during each month are shown distinctly.


CHAPTER II

BILLS

2. 2

FORM A. 204

REGISTER OF BILLS RECEIVED FOR INTERNAL CHECK

Acc

ount

s B

ill N

o. (A

.B. N

o.).

Dat

e of

rec

eipt

.

Dep

artm

enta

l No.

and

dat

e of

bi

ll.

From

who

m r

ecei

ved.

Part

icul

ars

of b

ills.

Am

ount

.

Initi

als

of c

lerk

rec

eivi

ng b

ill.

Am

ount

adm

itted

in in

tern

al

chec

k.

Dat

e of

inte

rnal

che

ck.

No.

& d

ate

of fo

rm A

. 207

in

whi

ch b

ill is

incl

uded

.

Dat

e of

ret

urn

of b

ill b

y Pa

y M

aste

r.

Sign

atur

e of

rec

ord

cler

k re

ceiv

ing

the

bill

for

reco

rd.

Hea

d of

Acc

ount

to w

hich

ex

pend

iture

rel

ate.

Rem

arks

.

1 2 3 4 5 6 7 8 9 10 11 12 13 14

205. Bills received with the Settlement Account sent by the various Provincial Accountants General and other Federal Departments Accounts Officers should not be entered in the Register of Bills (A. 204). Such bills are liquidated through the Settlement Accounts. 206. Accounts Enfacement on Bills. All bills entered in the Register of Bills (A. 204) should be passed on to the sections of the Accounts Office concerned for internal check. On the completion of *internal check, the bills should be enfaced showing the amount for which the claim in each case has been admitted by the Accounts Officer, the total amount deducted and the net amount payable. The allocation of the charge represented by the bill and of the credit, if any deduction is made through it, should be entered near the Accounts Office enfacement on a bill. The Accounts Office enfacement on bills should be in form A. 206. In the case of bills which have to be discharged through another Accounts Office (c.f. paragraph 214) the words “Not to be included in A. 207” should be distinctly written above the enfacement.

* In the case of bills under the post-check system, internal check is conducted not at the time of passing for payment but after payment, vide rules in paragraphs 318 and 319.


CHAPTER II

BILLS

2. 3

FORM A. 206

ACCOUNTS ENFACEMENT ON PASSED BILLS

Accounts Bill No………....... Dated…………………...

Passed for Rupees……………. Included in Form A. 207.

Less deduction Rupees…..…. No……………… Dated……………

Net amount payable Rupees..

Chargeable to Account Head……….. Signature………………. Designation of Accounts Officer

Passing the bill……….

207. Abstracts of Bills Passed. The bills passed by the Accounts Officer for payment (i.e. the bills which require to be discharged by cash or cheque) should be posted into the Abstract of Bills passed (A.207). The narration of entries in the Abstract of Bills Passed (A.207) should be sufficiently full and clear to obviate the necessity of reference to the vouchers. The object of this Abstract is to reduce as much as possible the number of cheques to be drawn each day and to present in a condensed form to the officer who has to sign the cheques, the various bills passed by an Accounts Officer. It should give the particulars of each bill, the amounts drawn and passed, the deductions recoverable and the net amount to be paid. It should also show the details of cheques to be drawn as regards the Offices of State Bank of Pakistan and payee and the allocation of charges. The Abstract should be checked with the connected bills and signed by the Accounts Officer. As a safeguard against the inclusion of a bill in more than one Abstract, the enfacement on a bill included in an Abstract should be crossed off by the Accounts Officer signing the Abstract (A. 207).

FORM A. 207

……………SECTION. No……….. ABSTRACT OF BILLS PASSED FOR PAYMENT ON THE …………………………..

First Page

Departmental

No. Date

A. B. No. and date

Rendered by

Brief particulars

Amount passed

Deduction Net

amount payable

Account Head


CHAPTER II

BILLS

2. 4

Second Page

A. B. No. State Bank of Pakistan

Transfers Railways

Payables DepositsRevenue Abstracts

and so on

Total

Debits . . Total debits . .

Credits . . Total credits . .

Third Page

Passed for Rupees……………………………….. Deductions Rupees……………………………… Net Amount Payable Rupees…………………… ………………..Junior Auditor. Assistant Accounts Officer. ……………………………

Signature and designation of officer signing the Abstract.

DETAILS OF CHEQUES TO BE DRAWN

In whose favour

A. B. No. and date

Amount of each

item

Total of each

cheque

Cheque No. and

date

Office of State Bank of Pakistan on which cheque

is to be drawn

Remarks

Total

208. The Abstracts of Bills Passed (A. 207) should be numbered consecutively for each month and these numbers should be quoted in all records in which the Abstracts are referred to. The Abstracts of each week, fortnight or month should, after their return from the Pay Master, be bound together and carefully preserved so as to form a permanent record of bills passed for payment. This record should be treated as a subsidiary book to the Daily Abstract of Cash Transactions (A.1103).

209. Requisition for Cheques. The cheques required to be issued as shown on the third page of the Abstract of Bills (A. 207) should be classified, by State Bank of Pakistan, in form A. 209, Requisition for Cheques. This form duly filled in, together with the signed Abstracts (A.207) should be submitted with the cheques prepared in accordance with the details furnished on the third page of the Abstract to the officer authorized to sign cheques. The officer signing the cheques should not only satisfy himself that cheques have been correctly drawn in all respects, but, should also check


CHAPTER II

BILLS

2. 5

the correctness of the entries in the Requisition for Cheques (A.209) which is used as a voucher for posting the General Cash Book (A.1103). He should cross off the enfacements on the third page of the signed Abstracts of Bills (A.207) to ensure that cheques are not prepared more than once for the same Abstracts.

FORM A. 209

REQUISITION FOR CHEQUES

Lahore Karachi And so on C

hequ

e N

o.

Am

ount

.

Che

que

No.

Am

ount

.

Che

que

No.

Am

ount

.

No.

of A

bstr

act.

Am

ount

of

cheq

ue.

Ded

uctio

n.

Tota

l.

Total cheques drawn for the day

Total cheques drawn up to the day during the month

Total cheques drawn up to the day during the year

210. All cheques issued by the Accounts Office in respect of bills passed for payment should be sent to the Pay Master with the connected bills, Abstracts of Bills (A. 207) and Requisition for Cheques (A. 209), for arranging payment (see paragraph 941). Before passing on the bills and the connected documents to the Pay Master for arranging payments, columns 8 to 10 of the Bill Register (A. 204) should be posted. The Pay Master will, after making the necessary entries in his Cash Book (A 941), return the Abstracts of Bills and Requisition for Cheques to the Accounts Office for record.

211. Abstracts of Allocation. The allocation (debits and credits) entered on the Accounts enfacement (A. 206) on bills passed for payment should be abstracted in an Abstract of Allocation, form A. 211. A separate Abstract of Allocation should be prepared for each form A.207. 212. The totals of the several Abstracts of Allocation (A. 211) compiled in a day should be consolidated into one form, A. 212. From this Consolidated Daily Abstract (A. 212), which should be totalled at the end of the day, the Daily Abstract of Cash Transactions (A. 1103) will be posted. The object of the Daily Abstract of Allocation (A. 212) is to reduce to a minimum the postings in the Daily Abstract of Cash Transactions (A. 1103). The Daily Abstract of Allocations (A. 212) should bear the date of preparation.


CHAPTER II

BILLS

2. 6

FORM A. 211FORM A. 212

ABSTRACT OF ALLOCATION/CONSOLIDATED DAILY ABSTRACT

Heads of Accounts

No. of Accounts Bills form A. 207 Total

Rupees

Debits . . . . . .

Total debits . .

Credits . . . . . .

Total credits . .

NOTE.——Forms A. 211 and A. 212 are identical. 213. Statement of Unchecked Bills. It is essential that all claims against the Pakistan Railways should be promptly checked and discharged. With a view to ensure that no delays occur without the knowledge of the Accounts Officer in checking and passing bills for payment, a statement (A. 213) should be prepared from the Register of Bills (A. 204) on the 11th, 21st and the last day of each month, of bills received up to the 1st, 11th and 21st, respectively, but not passed up to the date of the preparation of the statement. A separate statement should be compiled for each section of the office to which bills have been sent for internal check. On these statements (A. 213), which should be dealt with expeditiously by the sections concerned reasons for the delay in passing the bills should be noted and submitted to the Assistant Accounts Officer of the section for scrutiny, and remarks where necessary. They should then be submitted for the information of the Accounts Officer.

FORM A. 213 STATEMENT OF UNCHECKED BILLS

Entry in the Register of Bills (A. 204)

No. Date.

By whom rendered

Brief particulars

Amount Why

unchecked

Accounts Officer’s Remarks


CHAPTER II

BILLS

2. 7

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


CHAPTER II

BILLS

2. 8

FORM A. 219

Cheque Stock Register

Signatures Signatures Cheque Book No.

Serial No.

From To

Office of State Bank of Pakistan

Date of Commencement of Cheque

Book

Senior Auditor

AccountsOfficer

Date of

Closing of

Cheque Book

Senior Auditor

AccountsOfficer

220. All cheques should be printed and Pakistan Railways be printed on the top in bold letters so as to enable the State Bank of Pakistan to classify the payments correctly against the account of the Pakistan Railways.

Bills Recoverable

221. Bill Form. All dues of Pakistan Railways should, as a rule, be realized by the issue of bills in form A.221.

FORM A. 221/E. 1756

Bill Form

. . . . . . . . . . . . . . . . . . . . DR TO. . . . . PAKISTAN RAILWAYS

Voucher Particulars Amount Total

No. Date.


CHAPTER II

BILLS

2. 9

222. Bills Recoverable Register. All bills issued should be entered in a Register of Bills Recoverable (A.222) and numbered in consecutive order. As the dues are realized, suitable remarks under the appropriate columns of the register should be recorded. The register should be reviewed frequently and necessary action taken towards the realization of the outstanding bills. Particulars of each party will be recorded on Bills Recoverable Register separately.

FORM A. 222/E. 1757

REGISTER OF BILLS RECOVERABLE

No. and

date of bill.

Against whom billed.

Amount ParticularsWhen

realized

How paid,

by cash or

transfer

Reference to journal entry, C. R. note,

etc.

No. of receipt granted

Remarks


CHAPTER III

INTERNAL CHECKS

8

CONTENTS


SCOPE AND METHOD OF INTERNAL CHECK — INTERNAL CHECK 3.1 301

INTERNAL CHECK OF SANCTIONS AND ORDERS 3.1 — 3.2 302 — 306

REGISTER OF SANCTIONS 3.2 307 — 308

INTERNAL CHECK OF DELEGATIONS OF FINANCIAL AUTHORITY 3.2 — 3.3 309

INTERNAL CHECK OF CONTRACTS AND AGREEMENTS 3.3 310

INTERNAL CHECK AGAINST PROVISION OF FUNDS 3.3 311 — 313

INTERNAL CHECK OF APPROPRIATIONS AND REAPPROPRIATIONS

3.3 — 3.4 314 — 315

SCRUTINY OF RECEIPTS 3.4 316

INTERNAL CHECK OF EXPENDITURE PRE-CHECK AND POST-CHECK

3.4 — 3.5 317

POST-CHECK SYSTEM 3.5 — 3.7 318 — 319

SCRUTINY OF EXPENDITURE 3.7 320

CHECK OF BILLS 3.8 321

POST-CHECK OF PAID VOUCHERS 3.8 — 3.9 322 — 323

INTERNAL CHECK OF DEBT AND REMITTANCE TRANSACTIONS 3.9 324

DEPOSITS 3.9 325

GENERAL PROVIDENT FUND 3.10 326

REMITTANCE TRANSACTIONS 3.10 327

INTERNAL CHECK OF CONTROL ACCOUNTS 3.10 328


CHAPTER III

INTERNAL CHECKS

9

CONTENTS


INTERNAL CHECK OF REFUNDS 3.10 329

INTERNAL CHECK OF WORKSHOP ACCOUNTS 3.11 330 — 333

INTERNAL CHECK OF STORES TRANSACTIONS 3.11 — 3.13 334 — 340

PROPRIETY OF EXPENDITURE 3.13 341 — 342

CHECK OF DEPARTMENTAL MANUALS 3.13 343

EXTENT OF INTERNAL CHECK 3.13 — 3.14 344

CHECK OF RECORDS NOT SUBMITTED TO THE ACCOUNTS OFFICE

3.14 345

RESULTS OF INTERNAL CHECK — IRREGULAR PAYMENTS AND OBJECTIONS

3.14 346

CORRECT PREPARATION OF BILLS 3.15 347

WAIVING OF OBJECTIONS 3.15 — 3.17 348 — 349

TREATMENT OF ERRONEOUS PAYMENTS 3.17 350

OBJECTIONS RELATING TO EXPENDITURE 3.17 351

DISALLOWANCE LISTS 3.17 — 3.18 352

OBJECTION STATEMENTS 3.18 — 3.19 353 — 355

OBJECTION BOOK 3.19 356

SAVINGS REGISTER 3.20 357

CLASSIFICATION OF OBJECTIONS 3.21 358

POSTING OF OBJECTION BOOK 3.21 359


CHAPTER III

INTERNAL CHECKS

10

CONTENTS


SUBSIDIARY OBJECTION BOOK 3.21 — 3.22 360

REVIEW OF OBJECTION BOOKS 3.22 361 — 363

REGISTER OF SERIOUS IRREGULARITIES 3.22 364

REGULARIZATION OF OBJECTIONS 3.23 365

OBJECTIONS OUTSTANDING FOR OVER THREE MONTHS 3.23 366

HALF-YEARLY OBJECTIONABLE ITEMS STATEMENT 3.23 — 3.24 367

REPORTS TO THE MEMBER FINANCE 3.25 368

RECTIFICATION OF MISTAKES IN ACCOUNTS 3.25 369

OBJECTIONS RELATING TO RECEIPTS 3.25 370

FRAUDS & LOSSES 3.25 — 3.27 371 — 375

DISCLOSURE OF LOSSES IN GOVERNMENT ACCOUNTS — RECEIPTS

3.27 376

BUILDINGS, LAND, STORES AND EQUIPMENT 3.27 377

CASH IN HAND, WHETHER IN THE CASH OFFICE OR AS IMPREST WITH GOVERNMENT / PAKISTAN RAILWAY SERVANTS

3.27 378

IRREGULAR OR UNUSUAL PAYMENTS 3.27 379

LOSS OF STORES 3.28 380

DISCLOSURE OF LOSSES IN THE APPROPRIATION ACCOUNT 3.28 381


CHAPTER III

INTERNAL CHECK

3. 1

301. Scope and method of internal Check — Internal Check should be conducted with reference to:

(a) the rules and orders issued by the President the Ministry of Railways (Railway Board), the Member Finance, General Managers of Pakistan Railways and other subordinate authorities to whom the power to issue rules or orders has been delegated;

(b) the instructions contained in this and other Pakistan Railways Codes and any further instructions issued from time to time by the Member Finance, and

(c) the recognized standards of financial propriety, vide paragraph 807-G.

302. Internal Check of Sanctions and Orders. All sanctions and orders, involving financial considerations, i.e., affecting Pakistan Railways receipts and expenditure and establishment charges, accorded by the Secretary, the Ministry of Railways (Railway Board) or a higher authority are sent by the Ministry of Railways (Railway Board), to the General Manager of the Pakistan Railways, in duplicate. It is the duty of the General Manager to make over the duplicate copies of all such sanctions and orders promptly to the Financial Adviser and Chief Accounts Officer; and no sanction or order should be accepted and acted upon unless it is so communicated. The exact procedure for the communication of sanctions accorded by authorities subordinate to the Ministry of Railways (Railway Board) may be settled by the Accounts Officers concerned in consultation with the sanctioning authorities. There is no objection to consolidated statements of sanctions relating to a particular class of expenditure or transactions being accepted in lieu of copies of individual orders, provided such statements reach the Accounts Officer in time for the internal check of the relevant transactions.

303. The scrutiny of sanctions accorded by the General Manager of Pakistan Railways and authorities subordinate to him devolves respectively on the Financial Adviser and Chief Accounts Officers and the Accounts Officers subordinate to him. All sanctions to fresh expenditure (i.e., exclusive of expenditure such as that involved in the grant of increments under the rules, grant of leave, sanction to officiating arrangements, etc.) accorded by the General Manager, should be pre-checked by the Financial Adviser and Chief Accounts Officer, who should advise the General Manager of all sanctions beyond his powers. If a Financial Adviser and Chief Accounts Officer considers that a certain expenditure requires higher sanction, but the General Managers do not accept his views, he should take action as indicated in paragraph 110.

304. All sanctions take effect from the date of issue unless a different date is specified in the order communicating the sanction. Statutory rules made by the President take effect from the date of their notification in the Gazette of Pakistan, unless a different date is specified in the rules themselves.


CHAPTER III

INTERNAL CHECK

3. 2

305. The Accounts Officer should examine every rule, order or sanction whether issued by the President or the Ministry of Railways (Railway Board) or any subordinate authority in order to see:

(a) that the authority framing the rule or according the sanction is competent to do so ; (b) that the sanction is definite, and thus needs no reference either to the sanctioning authority itself or to any higher authority; and (c) that the rule, order or sanction does not contravene any general or special orders of any higher authority.

If, in the opinion of the Accounts Officer any rule, order or sanction is open to objection in the light of facts known to him, he should report the matter to the Member Finance if the rule, order or sanction was issued by the President or the Ministry of Railways (Railway Board) otherwise he should take action as indicated in paragraph 110 and 111.

306. When a sanction to expenditure received by the Accounts Officer has been examined and admitted as regular and correct, the check of expenditure against the sanction becomes a simple matter as it has merely to be seen that the expenditure conforms to the provisions of the sanction. The utmost care and attention should be devoted to the work connected with the internal check of sanctions to expenditure as, once a sanction has been accepted in internal check, expenditure may have to be passed against it for a length of time. 307. Register of Sanctions. All sanctions to expenditure should be noted and properly attested in a prescribed register or other record against which the internal check of the expenditure will be conducted, and if it is known that the charge will entail a recovery from a third party, or such a recovery has been ordered by the sanctioning authority, a note of the recovery due should also be made and properly attested in a record maintained for the purpose so that it may be watched. 308. Sanctions with a long period of currency, as well as sanctions of a permanent nature should be reviewed periodically so that, if there is any reason to think that the administrative authority concerned should be invited to review the sanction, such action may be taken. 309. Internal Check of Delegations of Financial Authority. All orders of delegation of financial authority should be scrutinized carefully as, once they have been accepted, the internal check of sanctions as well as of expenditure or other transactions may be


CHAPTER III

INTERNAL CHECK

3. 3

conducted against them for an indefinite length of time. They should accordingly receive the personal attention of the Accounts Officer and should be formally accepted by him before they are admitted in internal check. 310. Internal Check of Contracts and Agreements. The rules in this connection are contained in paragraphs 402-S and 1121-E.

311. Internal Check against provision of Funds. Internal check against provision of Funds should be directed primarily to ascertain that the money expended has been applied to the purpose or purposes for which the allotments of the Grants and Appropriations specified in the Budget order and the Pink Book (Pakistan Railways-Current Expenditure and Capital Outlay) (see paragraph 420 et seq of the Pakistan Railways General Code) were intended to provide and that the amount of expenditure against each Grant or Appropriation does not exceed the amount allotted.

312. The Accounts Officer has to satisfy himself that the expenditure which is being checked falls within the ambit of a Grant or an Appropriation (accordingly as the expenditure is ”Charged” or “Other than Charged”) duly authenticated and that it is within the sanctioned allotment under that Grant or Appropriation. Expenditure in excess of the allotment under a Grant or Appropriation as well as expenditure not falling within the scope or intention of any Grant or Appropriation as specified in the Pink Book (Pakistan Railways-Current Expenditure and Capital Outlay), unless regularized by a supplementary allotment, should be treated as unauthorized expenditure.

313. The responsibility for watching the progress of expenditure against a Grant or Appropriation devolves on the Executive and the Executive is ultimately responsible for keeping the expenditure within the Grant or Appropriation. Accounts should, however, render all legitimate assistance to the Executive in this matter and should see that suitable and adequate arrangements exist in all departments or divisions of Pakistan Railways for the control of expenditure.

314. Internal Check of Appropriations and Reappropriations. In addition to seeing that expenditure against any Grant or Appropriation as a whole does not exceed the amount allotted thereunder, the Accounts Officer has to check the orders of allotment of funds and reappropriations within the Grants or Appropriations issued by competent authorities. He has also to check expenditure against allotments and provision of Funds made under the various Grants and Appropriations.

315. The Accounts Officer should scrutinize all appropriations and reappropriations sanctioned by the competent authorities to see:


CHAPTER III

INTERNAL CHECK

3. 4

(a) that the total amounts allotted by the executive authorities do not exceed the Grant or Appropriation placed at the disposal of such authorities; (b) that all appropriations and reappropriations sanctioned by subordinate authorities are covered by the allotment placed at their disposal by higher authority and are made by an authority specifically authorized to do so; and (c) that reappropriations do not contravene the specific orders of higher authority whether in the Budget orders or else-where, and do not involve a transfer;

(i) between a Other than Charged grant and a Charged appropriation, and (ii) between one Other than Charged grant or Charged appropriation and another.

316. Scrutiny of Receipts. In scrutinizing receipts, it should be seen:

(a) that the amounts due to Pakistan Railways for services rendered, supplies made, or for any other reason, are correctly and promptly assessed and recovered as soon as they fall due;

(b) that all receipts are properly brought into account; and (c) that all receipts are correctly classified.

317. Internal Check of Expenditure Pre-check and Post-check. All claims against Pakistan Railways should be checked by the Accounts Officer before payment is made. As exceptions to this general rule, the following payments may be made before such check, but they should all be post-checked in the Accounts Office:

(a) payments from imprest; (b) payments from station earnings when permitted under rules (c.f. paragraph 1405-G); (c) payments which fall due in respect of construction works, provided they are subjected to a preliminary scrutiny by the Divisional Accountant posted by the Accounts Officer to the construction division;


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(d) commission deducted by auctioneers from sale proceeds under their agreement; and (e) payments of certain classes of pay bills of open line staff specially permitted to be made by the Financial Adviser and Chief Accounts Officers under paragraph 318 and 319.

318. Post-check System. The Financial Adviser and Chief Accounts Officers of railway may permit the payment of any class of pay bills before internal check, either:

(a) when the ordinary procedure of pre-check in offices under his control is likely to lead to any delay and thereby cause any inconvenience to the staff affected or violate any of the provisions of the extant statutes (e.g., Payment of Wages Act), or (b) when a system of post-check is found necessary in order that an even distribution of work throughout the month either in the bill-preparing offices or in the bill-checking offices under his control, or in the Pay Department, may be ensured;

provided that the pay bills proposed to be brought under the post-check system, are prepared by staff conversant with the relevant rules and regulations and such staff can, in the opinion of the Financial Adviser and Chief Accounts Officers, be relied upon to prepare the bills and payroll accurately.

319. Subject to the detailed instructions which may be prescribed by the Financial Adviser and Chief Accounts Officer, the following procedure should be observed in regard to pay bills:

(a) the bills should be prepared with the greatest accuracy possible, and (b) an abstract in duplicate for each bill bringing out;

(i) the gross amount of pay or wages and allowances charged,

(ii) the deductions made, such as contributions to General Provident Fund, Income tax, etc., and

(iii) the net amount payable.

together with a certificate to the effect that to the best of his knowledge, it is a correct abstract of the bill which has been prepared in accordance with extant rules and orders should be furnished by the bill-preparing officer.


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NOTE. Deleted. (c) The original abstract should be submitted to the Accounts Officer for arranging payment, the concerned bill being sent direct or through the Accounts Officer, if so directed by him, to the Divisional Pay Master/Sectional Pay Master. The forwarding endorsement on the abstract should clearly indicate the latest date on which payment is to be made to the employees concerned. The Abstract should be accompanied by all the deduction sheets (e.g., General Provident Fund deduction sheets, Income tax deduction statements, etc.) pertaining to the bill.

(d) No detailed internal check need ordinarily be exercised in the Accounts Office before passing such abstracts for payment. Where possible, however, it should be seen, by comparison with the corresponding bill for the preceding month, that there is no large variation in the amount of the abstract. In cases where the bills are passed through the Accounts Office (i.e., not passed on direct to the Divisional Pay Master/Sectional Pay Master by the bill-preparing officers), the gross and net amounts of the abstracts should be verified and the allocation checked from the corresponding bills before passing the abstracts for payment. The abstracts should be passed in the Accounts Office without any delay, so as to furnish the Divisional Pay Master/Sectional Pay Master with the funds necessary for making payments of the concerned bills in time.

(e) All bills under the post-check system should be prominently enfaced by means of a rubber stamp or otherwise, as follow:

“Passed on the authority of…………………..(designation of bill-preparing officer). Should be returned to Accounts Office for check within ten days of receipt by the pay clerk".

(f) No payment should be made by a Sectional Pay Master on a bill under the post-check system, until after the receipt of the corresponding abstract duly passed by the Accounts Officer. On receipt of a passed abstract, the Sectional Pay Master should link up the corresponding bill, if received separately by him, and make payments on the dates specified on the abstract. The paid bills together with the connected abstracts should be returned so as to reach the Accounts Office within ten days of their receipt by the Sectional Pay Master.

(g) If any items included in such bills remain unpaid, the unpaid amounts should be dealt with in the usual way, a copy of the unpaid wages list (A. 952) being furnished to the Accounts Officer and to the authority who prepared the bill.


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(h) In the Accounts Office all bills under the post-check system should, on receipt from the Sectional Pay Master, be subjected to all the internal checks prescribed in the following paragraphs, and any irregularities noticed should be promptly reported to the bill-preparing officer for regularization.

320. Scrutiny of Expenditure. All claims against Pakistan Railways should be scrutinized with a view to see;

(a) That the expenditure or remission of revenue has been sanctioned by competent authority and that the expenditure is incurred by an officer competent to incur it. (b) That all prescribed preliminaries to expenditure are observed, such as proper estimates framed and approved by competent authority for works expenditure, a health certificate obtained before disbursement of pay to Pakistan Railways servant, etc.

(c) That it is covered by the grant at the disposal of the officer incurring it or by funds reappropriated by competent authority for the purpose. (d) That the expenditure does not contravene any rules and orders in force, or any special or general orders issued by competent authority. (e) That the expenditure does not involve a breach of the canons of financial propriety.

(f) That the expenditure sanctioned for a limited period is not admitted beyond that period without further sanction.

(g) That, in the case of recurring charges which are payable on the fulfilment of certain conditions or up till the occurrence of a certain event, a certificate is forthcoming from the drawing officer to the effect that the necessary conditions have been duly fulfilled or the event has not yet occurred. (h) That the expenditure has been properly and fully vouched and that payment has been so recorded as to render a second claim on the same account impossible. (i) That the charge is correctly classified, and that, if a charge is debitable to the personal account of a contractor, employee or other individual or is recoverable from him under any rule or order, it is recorded as such in a prescribed account.


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321. Check of Bills. All bills should, in so far as they represent claims against Pakistan Railways, be scrutinized as required by the preceding paragraph. They should, in addition be checked to see:

(a) That they are in the prescribed form, are written in ink, and are in original.

(b) That they are in English, or if in other language, have been rendered into English, that their total is given both in words and in figures, that there are no erasures, and that any alterations in the totals are attested as many times as they are made.

(c) That Fund and Income tax deductions have been correctly made.

(d) That they bear a certificate, wherever necessary, from the responsible officer that the services for which the payment is claimed have been actually rendered.

(e) That, if the proof of the correctness of a claim does not accompany the bill, e.g., the leave account of a subordinate for whom leave salary is drawn, a certificate is furnished that the claim has been checked with the relevant document and found correct.

(f) That if the bill is for tools or other articles of equipment for which an inventory is prescribed, it has been certified by the responsible officer that the necessary addition has been made in the inventory. (c.f. Chapter XX of the Pakistan Railways Code for the Stores Department).

(g) That, in the case of pay bills, the signature of the officer drawing the bill agrees with his specimen signature furnished to the Accounts Officer under paragraph 1643 of the Pakistan Railways General Code.

322. Post-check of Paid Vouchers. Paid vouchers and bills on which no more payment can be made are received from Pay Department, vide paragraph 954. On receipt of the vouchers and bills in the Accounts Office, column 11, viz., of the Bills Register (A.204) should be filled up, so that the bills outstanding with the Pay Master can be known and called for in due time. In the case of vouchers relating to gratuity payments, the number and date of the pay order should also be noted in the General Provident Fund Ledgers of the staff concerned. Bills which have not been pre-checked should then be sorted out and sent to the section concerned for internal check, vide paragraph 319 (h).


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323. All bills, whether under the pre-check or the post-check system, on which payment has been made should be post-checked to see:

(a) That the acknowledgments of payments are in English, or if in any other language, have been rendered into English.

(b) That the payment has been made to the right person, and the voucher is a full legal acquittance for the amount due, so that a second claim against Pakistan Railways on the same account is impossible.

(c) That vouchers are stamped, where necessary.

(d) That if the amounts are not acknowledged by the payees, a responsible officer has certified that the payment has been made by him or in his presence.

(e) That each voucher is cancelled in some efficient and prominent way.

NOTE. Receipt stamps affixed to paid vouchers should be punched or defaced with PAID stamp. 324. Internal Check of Debt and Remittance Transactions. The general principles and rules of internal check which govern check of expenditure apply mutatis mutandis to disbursements under Debt and Remittance heads (see paragraph 1005). In the case of a repayment, Accounts should check the payment against the original receipt and should satisfy itself that the repayment is made according to the rules, regulations or orders which govern the transactions. Similarly, in case of a payment subject to recovery, Accounts should ascertain that the payment conforms to the authority which governs it and has further to watch that the moneys are regularly repaid by the debtor.

325. Deposits. In the case of moneys received to be held as deposits with Pakistan Railways, it should be examined whether such moneys can be properly credited to the account of the railway by virtue of general or special orders of the General Manager or higher authorities. It should also be seen that no item is credited as a deposit in the books of account of Pakistan Railways which could be credited as a revenue receipt or in reduction of ordinary expenditure of Pakistan Railways. In respect of repayments of deposits, Accounts should examine that there are proper vouchers in support of the amount repaid and should check each repayment against the original receipt either individually or against the total credit in a particular account in order to ensure that repayments do not exceed the amounts originally received. It is also the function of the Accounts Department to see that balances in deposit accounts are correctly carried over from year to year, that the balance at the close of the year in each account is acknowledged as correct by the person or body concerned where necessary and practicable and that any deposits remaining unclaimed for such period as have been prescribed, vide paragraph 1121, are duly credited as receipts.


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326. General Provident Fund. The internal check of transactions pertaining to General Provident Fund controlled by Pakistan Railways mainly consists in seeing that these transactions conform to the rules or regulations governing the administration of Fund and any subsidiary instructions issued thereunder. Subscriptions to a General Provident Fund can be received only from such railway/government servants as are either required or permitted by the rules of the Fund to subscribe to it. Having satisfied itself on this score, Accounts should see that subscriptions and any other dues recoverable under the rules of a duly and regularly recovered from the railway/government servants concerned. Finally, it should be verified that the accounts of the Funds are correct both in total and in the detailed accounts of the subscribers. 327. Remittance Transactions. In the internal check of Remittance Transactions, it should be seen that debits and credits are cleared either by receipt or payment in cash or by book adjustment under the relevant service or revenue heads of accounts or have been paired off by the corresponding credits or debits within the same or in another Accounts Circle. An important part of the check is the scrutiny of balances from month to month in order to effect their early clearance and to determine the accuracy of the outstandings at the end of the year. For detailed rules in this connection, see Chapter XIV. 328. Internal Check of Control Accounts. Check of transactions under control accounts consists not only in applying the ordinary procedure of internal check of expenditure and receipts but also in seeing:

(a) that the balances under these heads continue to represent bona fide assets or liabilities capable of being realized or settled, as the case may be; and

(b) that satisfactory action towards such realization or settlement is being taken by the officers responsible.

All balances under control accounts should be reviewed at short intervals and in reviewing the balance it should be secured that no item remains unadjusted longer than is reasonably necessary to bring about its clearance in the ordinary course with due regard to the rules applicable to each case. (For detailed rules in this connection, see Chapter XVI). 329. Internal Check of Refunds. Charges for refunds are, in essence, of the nature of disbursements under deposit heads and the provisions of paragraphs 324 and 325 relating to repayment of deposits apply mutatis mutandis to these transactions. To prevent a second claim, a note should be kept against the corresponding item of receipt, wherever practicable.


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330. Internal Check of Workshop Accounts. The check of workshop accounts includes not only the usual scrutiny of the admissibility of the payments and the correctness of the accounts, but also an examination of any cost accounts, where maintained, in order to test whether they are correctly compiled and made to tally with the expenditure accounts. Appreciable discrepancies between the aggregate of the expenditure charged to various jobs and the figures in the expenditure account should be investigated. Detailed rules relating to check of workshop expenditure are laid down in the Pakistan Railways Code for the Mechanical Department (Workshops). 331. It is a duty of the Accounts Department to verify that stores received in the workshops are properly brought to account and that the issue of stores against work orders is properly controlled. 332. In the case of manufacturing operations, the financial results and the cost of manufacture should be scrutinized from time to time with a view to eliminating wastage and ensuring efficiency. 333. The accounts of workshops should be scrutinized to verify that they form an accurate and complete record of all the financial transactions directly or indirectly affecting workshops. 334. Internal Check of Stores Transactions. The internal check of stores transactions of Pakistan Railways should be directed to ascertain that the departmental regulations governing purchase, receipt and issue, custody, condemnation, sale and stock-taking of stores are properly carried into effect, and to bring to notice any important deficiencies in quantities of stores held, or any grave defects in the system of control. Detailed rules in this connection are laid down in the Pakistan Railways Code for the Stores Department. 335. As regards purchases of stores, Accounts should see that:

(a) these are properly sanctioned, are made economically and in accordance with any rules or orders made by competent authority for purchase of stores for Pakistan Railways; in particular, when stores are purchased from contractors, the system of open competitive tender is adopted and the purchase is made from the lowest tenderer, unless there are recorded reasons to the contrary ;

(b) the rates paid agree with those shown in the contract or agreement made for the supply of the stores; and

(c) certificates of quality and quantity are furnished by the passing and receiving Pakistan Railways servants before payment is made.


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Accounts should call attention to cases of uneconomical purchases of stores and to any losses, which may be clearly and definitely attributed to the defective or inferior nature of stores which were accepted and certified to be satisfactory in quality. 336. Accounts should see that the accounts of receipts of stores, whether purchased, or otherwise obtained, and of their issues and balances are correctly maintained. Where a scale has been prescribed for issue of stores of any particular kind, it should be seen that the scale is not exceeded. 337. Stores, in many cases, represent a locking up of capital, which is not justifiable unless essential. In order to effect economy in this direction, Accounts should see that the balance in hand does not exceed the maximum limit prescribed by competent authority and is not in excess of requirements for a reasonable period. 338. The accounting for and maintenance of unserviceable stores which cannot be utilized by the department in whose custody they are kept involve waste of labour and space. The retention of stores in excess of the probable requirements of the department in the near future may result in loss through deterioration. Accounts should, therefore, see that measures are taken to survey, segregate and consider the disposal of unserviceable, surplus and obsolete stores in accordance with the procedure prescribed for this purpose.

339. It is an important function of the Accounts Department to ensure that the articles in stock are counted periodically and otherwise examined to verify the accuracy of the quantity balances in the books (c.f. paragraph 703). Accounts should, to the extent authorized in the Pakistan Railways Code for the Stores Department, assume responsibility for the physical verification of stores, and investigate balances of stores, if any discrepancies in the stores accounts suggest that such action is necessary. Where, under the rules, Executive Officers are required to verify periodically stores in their custody, Accounts should call for certificates of verification of stores from the Executive Officers concerned and see that the system of verification adopted by the executive is adequate and proper. All discrepancies found on stock-taking, whether by Accounts or the Executive, should be properly investigated, and adjusted. Wherever possible, the staff responsible for the verification should be independent of the staff which is responsible for the physical custody of the stock or for keeping accounts of it. 340. Where a priced account is maintained, Accounts should see that:

(a) the stores are priced with reasonable accuracy and according to rules and procedures given in Pakistan Railways Code for the Stores Department.


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(b) the numerical balance of stock material is reconcilable with the total of value balances in the accounts at the rates applicable to the various classes of stores; and

(c) steps are taken for the adjustment of differences on stock-taking or for other causes, and that these are not indicative of any serious disregard of rules.

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


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NOTE. Regular test-check of some portion of the work of each staff should be done every month both by the subordinate supervising staff and gazetted officers. The items to be checked and the extent of test-check should be prescribed by the Financial Adviser and Chief Accounts Officer. The results of the test-check should be systematically recorded and submitted to the Financial Adviser and Chief Accounts Officer for review, at prescribed intervals. 345. Check of Records not submitted to the Accounts Office. Initial records, which are not submitted to the Accounts Office in support of claims or in support of the correctness of an account of receipts or expenditure rendered to the Accounts Office, should be inspected locally to such extent as the Financial Adviser and Chief Accounts Officer may prescribe subject to the general orders contained in Chapter VII.

B. RESULTS OF INTERNAL CHECK

346. Irregular Payments and Objections. (1)There should ordinarily be no irregular payments in connection with expenditure subject to pre-check. Claims which are not susceptible of internal check should be returned to the officer submitting them for amendment or explanation. If, in a particular case, the explanation of the officer submitting a claim or an amended claim is not accepted or, if the claim is considered irregular by the Accounts Officer in internal check, the claim may either be disallowed or passed provisionally pending regularization, in accordance with the following rules:

(a) As a general rule, a claim may be disallowed only when there is prima facie evidence that it is incorrect and that its payment might result in loss to Pakistan Railways.

(b) Claims, though technically open to objection (e.g., want of proper allocation or of sanction to estimate or appropriation) must be admitted if they are prima facie correct and if Pakistan Railways is clearly liable for them; and claims which are open to substantial objection but which do not affect the title of the payment to the amount claimed may be admitted at the discretion of the Financial Adviser and Chief Accounts Officer if the postponement of disbursement till the removal of the objection is likely, in his opinion, to cause undue delay and hardship to the payee. Certain claims may, in the opinion of the Accounts Officer, be irregular, but the General Manager or any subordinate authority to whom the power has been delegated (vide paragraphs 1703-G and 1048-E) may, in spite of the view of the Accounts Officer, take upon himself the responsibility of ordering that the claim be accepted. In all such cases, where claims considered as technically open to objection or irregular by the Accounts Officer are passed for payment, the expenditure should be passed provisionally and placed under objection.

(2) Payments made before scrutiny by the Accounts Office, if found to be irregular in internal check, should also be placed under objection.


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347. Correct preparation of Bills. The correct preparation of bills in every particular by Departmental Officers should be insisted on by the Accounts Officer. Failure in this respect necessitates a larger accounts staff than would otherwise be necessary and leads to delays in payments. Instances of gross or repeated carelessness in the preparation of bills should be brought specially to the notice of the head of the office concerned and, when necessary, to the head of the Department. 348. Waiving of Objections. To avoid unnecessary correspondence in trivial cases or to avoid delay in the settlement of claims against Pakistan Railways, or the final adjustment of transactions in the accounts, the Accounts Officers are permitted to waive objections in the following cases in respect of transactions for the final check of which they are responsible:

(a) The Financial Adviser and Chief Accounts Officer or his Deputy may waive the objection if there is irregular expenditure not exceeding Rupees 50,000 in any individual case; any other Gazetted Officer may exercise the same power up to a limit of Rupees 10,000. If the irregularity is such as is likely to recur, the Drawing Officer should be told that the expenditure, although admitted, was irregular.

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

(i) the expenditure is not of a recurring nature,

(ii) if the expenditure is not covered by sufficient sanction, the Financial Adviser and Chief Accounts Officer is satisfied that the authority empowered to sanction the expenditure would accord sanction if requested to do so, and that unnecessary inconvenience and trouble will be caused if the bill is returned unpassed for want of such sanction;

(iii) if sufficient proof that the expenditure has been incurred has not been produced, the Financial Adviser and Chief Accounts Officer is satisfied that undue trouble will be caused by his insisting on the submission of such proof, and sees no reason to doubt, that the charge has been actually paid.


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(c) The recovery of a payment not exceeding Rupees 10,000 in each case, may be waived by the Financial Adviser and Chief Accounts Officer, or his Deputy, if the amount, for any reason becomes irrecoverable, or if, in the case of a recoverable personal claim, disbursed more than a year previously, he is satisfied that Pakistan Railways servant concerned drew it under a reasonable belief that he was entitled to it. An officer in independent charge of a Sub-accounts Office or in charge of a branch of an Accounts Office may exercise this power up to Rupees 1,000 in each case.

(d) Any Gazetted Officer may waive recovery of undercharges up to Rupees 5 and Rupees 50 in individual items of coaching and goods earnings, respectively, and the Financial Adviser and Chief Accounts Officer or his Deputy may exercise similar power up to Rupee 100 and Rupees 500, respectively. Any tendency on the part of the station staff to take undue advantage of this concession should be prevented.

(e) Any Gazetted Officer may write off losses on account of base or counterfeit coins and may write off freight on missing or unclaimed goods or parcels up to any amount. The Financial Adviser and Chief Accounts Officer or his Deputy may write off other irrecoverable earnings up to Rupees 1,000 in each case when he is satisfied that in the circumstances in which the amount has become irrecoverable Pakistan Railways Administration would write off the amount, if approached.

(f) The above limits may be modified by the General Manager to any extent within the powers of write-off delegated to him. The principle underlying the grant of these powers to the Financial Adviser and Chief Accounts Officer is that, when an objection is of a purely formal nature and the amount involved relatively trifling and the Financial Adviser and Chief Accounts Officer has reason to think that the expenditure will be sanctioned by the authority competent to sanction if formally referred to it, it may be waived by the Financial Adviser and Chief Accounts Officer himself without such a reference.

349. The power given to Accounts Officers under the preceding paragraph of waiving recovery of overpayments or undercharges may be exercised whether the transactions are pre-checked or post-checked and whether the irregularity has come to notice in the course of internal check or has been brought to notice by Audit. A register in form A. 349, should be maintained of all recoveries foregone by the Accounts Officer under the powers given under paragraph 348. This register should be open to inspection by Audit at any time.


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NOTE. Recoveries foregone by the administrative and executive authorities should also be recorded in the Register of Recoveries Foregone (A. 349).

FORM A. 349

REGISTER OF RECOVERIES FOREGONE

Brief particulars of recoveries foregone

Amount

(Rupees)

Accounts Officer’s reasons for foregoing recovery

Remarks

350. Treatment of Erroneous Payments. When erroneous payments have been passed for a considerable time, owing either to a wrong interpretation of financial rules or to oversight, the following procedure should be observed;

(a) When a wrong interpretation of a financial rule has been followed in an Accounts Office, the new interpretation should be given effect to from the date which the competent authority may decide, when giving the correct interpretation. If no date is specifically fixed, the correct interpretation should be given effect to from the date it is stated by the competent authority.

(b) When erroneous payments, have been passed through oversight in the Accounts Office, payments made less than 12 months ago, should be recovered, and the orders of competent authority obtained with regard to previous overpayments.

351. Objections relating to Expenditure. Apart from enquiries to elicit further information and comments of a general nature for future guidance, the principal results of internal check should be communicated to the authority responsible for the expenditure, through Disallowance List (A. 352) or Objection Statements (A. 353) in accordance with the rules in the succeeding paragraphs. 352. Disallowance Lists. All disallowances from or objectionable items noticed in establishment bills should be communicated to the officers who submitted the bills through Disallowance Lists in form A. 352.


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FORM A. 352

LIST OF DISALLOWANCES FROM THE……………………………BILL FOR THE MONTH OF………………………………..20……..

No. of items

Name and designation of

officer or subordinate

Particulars of items disallowed

or objected to

Amount (Rupees)

Reasons for disallowance or objection

Explanation of officer

submitting the bill

Remarks and final orders of Accounts

Officer

353. Objection Statements. On open lines of Pakistan Railways, all objectionable items noticed in the internal check of bills or documents other than establishment bills should be communicated to the officer concerned through Objection Statements in form A. 353. Irregular or objectionable outlay (of the nature of expenditure incurred in the absence, or in excess, of sanctioned estimates or appropriations), which comes to notice after the postings in the register of works and allocation registers are totalled up and reconciled with general books, should also be intimated to the officers responsible for the outlay through form A. 353. In the case of lines under construction, the objection statement will be in form E. 1537.

FORM A. 353

OBJECTION STATEMENT

Amount Reference to bills

and other documents

Particulars of expenditure objected to

Amount objected to of sanctioned

estimate of expenditure up

to date

(Rupees) (Rupees) (Rupees) (Rupees) (Rupees)

1 2 3 4 5


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N.B. Columns 4 to 7 need be filled in only when the objection is “want of or excess over sanctioned estimate or appropriation”. 354. In all Disallowance Lists (A. 352) and Objection Statements (A. 353), the reasons for the disallowance or objections should be stated concisely and clearly, the rules or orders on which each disallowance or objection is based being mentioned. Departmental Officers are required to record their replies to disallowances and objections against each item in the Disallowance List or Objection Statement in the column provided for the purpose. These replies, together with the Accounts Officer’s rejoinder or final orders, should be entered in the office copies of forms A. 352 and A. 353 kept in the Accounts Office. On the final disposal of a Disallowance List or an Objection Statement, it will be returned to the Officer responsible for the outlay, for record in his office. 355. As soon as the accounts for a month are closed, the Disallowance Lists (A. 352) and Objection Statements (A. 353) issued during that month should be carefully scrutinized and all items still unadjusted or which are still held as objectionable should be transferred to the Objection Book (A. 356) under the appropriate headings thereof (c.f. paragraph 358). All item finally disallowed should be transferred to the Savings Register (A. 357). 356. Objection Book. An Objection Book in form A. 356 should be maintained in each Accounts Office or Section of Accounts Office responsible for the internal check of expenditure.

Amount

of sanctioned appropriations

of expenditure to end of month

Grounds of objection

Explanation of the officer responsible

for the outlay

Remarks and final orders of Accounts

Officer

(Rupees) (Rupees)

6 7 8 9 10


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FORM A. 356

OBJECTION BOOK Class of Objection…………………………

Balance brought forward

July

Item No.

Name of work and particulars

of item Year from

which outstanding

Amount

Amount placed under

objection*

Amount cleared*

And so on

for every month

Reference to the

order, a/c, voucher or

other documents justifying

the removal of objection

Remarks (including)

particulars of correspondence

and action taken**

(Rupees) (Rupees) (Rupees)

*The amount placed under objection during the month or the amount cleared during the month and the progressive total should be shown as the numerator and denominator, respectively of a fraction thus, 100 200 250 ———, ––, ———--, and so on. 100 300 50 **This column should be filled in only in respect of “Miscellaneous objections”.

357. ‘Savings’ Register. A register in form A.357 should be maintained in each Accounts Office or Section of an Accounts Office to record all savings or avoidance of expenditure or increase in earnings, as a result of the internal check or the financial advice of the Accounts Officer. All entries made in this register should be attested by the Accounts Officer.

FORM A. 357

‘SAVINGS’ REGISTER

Item No. Reference to vouchers or

other documents

Particulars of savings or

avoidance of expenditure or

increase in earnings

Amount

(Rupees)

Initials of Accounts Officer

Remarks


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3. 21

358. Classification of Objections. For the purpose of posting the Objection Book (Form A. 356) the various items of expenditure held under objection are classified as follows;

(a) Want of sanctioned estimate.

(b) Excess over sanctioned estimate.

(c) Want of sanctioned appropriation.

(d) Excess over sanctioned appropriation.

(e) Miscellaneous, e.g., irregular personal claims, absence of vouchers, breach of a financial rule, provisional acceptance of allocation of estimates under paragraph 945-E, etc.

359. Posting of Objection Book. Separate pages should be allotted in the Objection Book for each class of objection. Objections should be recorded under the appropriate classes and arranged by the class of expenditure, viz., Capital and Revenue, to which they relate. All objections raised by the Accounts Office, as a result of internal check, or by the Statutory Audit Office should, after their posting in the Objection Book, be watched until they are cleared. An objection may be cleared;

(a) by the recovery of the expenditure held to be irregular, if such a course is permissible under the rules, or

(b) by the withdrawal of the objection raised, either as a result of further information or on receipt of the necessary sanction of competent authority.

Objections raised by Audit should be recorded under the month in which the objection is raised reference being quoted to the number and date of the document concerned. Even if an objection raised by Audit is not accepted by the Accounts Officer as valid it should be recorded in the Objection Book (A. 356), if convenient in a separate portion of the register, and the objection should not be considered as having been cleared until it has been either withdrawn by Audit or over-ruled by competent authority. 360. Subsidiary Objection Book. A subsidiary Objection Book should be maintained for the record of petty objections like “want of detailed vouchers” and “payee's receipts”. This book should be examined every month and the total amount outstanding therein after the end of the second month following that to which the objections relate should be transferred to the main Objection Book without any details beyond the serial numbers of the items or other indication that may be necessary for identification. This procedure may, at the discretion of the Member Finance be extended to other definite


CHAPTER III

INTERNAL CHECK

3. 22

classes of objections of a similar nature, provided that such objections do not involve substantial deviations from the rules. 361. Review of Objection Books. The Objection Books should be closed every month by the 15th and an analysis of the objections and their clearance should be prepared in the form given below and submitted along with the Objection Book to the Accounts Officer in charge of the office or section.

FORM A. 361

ANALYSIS OF OBJECTIONS

Want of estimates Excess over estimate.

Want of appropriation

Excess over appropriation

Miscellaneous

Division or Sub-division

No. of

items

Amount expended

No. of

items

Excess expenditure

No. of

items

Amount expended

No. of

items

Excess expenditure

No. of

items

Total outlay under

objection

(Rupees) (Rupees) (Rupees) (Rupees) (Rupees)

Remarks by

Accounts Officer

362. Expenditure which has been authorized by the General Manager, but which requires the sanction of an authority higher than the General Manager, should be recorded in a separate folio of the Objection Book (A. 356), through which the receipt of the sanction should be watched. Such expenditure should be separately mentioned in the statement submitted to the Member Finance, vide paragraph 367. 363. The Objection Book is not intended to watch recoveries of advances and other similar expenditure for the record of which separate accounts have been prescribed. 364. Register of Serious Irregularities. Every Accounts Officer should, in addition to the Objection Books (form A. 356), maintain a record of the more important irregularities which he has noticed in the course of his internal check or inspection or which have been brought to his notice by Audit, and of the action taken by him. All cases of losses, frauds, or embezzlements in his accounts circle should also be recorded in this register. This record should be open to inspection by Statutory Audit at any time. The entries in the register should be reviewed by the Accounts Officer once a month and suitable action taken on all outstanding cases.


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3. 23

365. Regularization of Objections. It is the duty of the Accounts Officer to take all necessary action without avoidable delay to secure the regularization of all expenditure placed under objection. The Accounts Officer should, if necessary, send extracts from the Objection Book to the various Divisional Officers concerned and ask them in writing to intimate to him the action taken by them in each case. With regard to all serious irregularities, the Accounts Officer should see that adequate action, disciplinary or otherwise, is taken and that the responsibility of the supervising staff is enforced. If the Financial Adviser and Chief Accounts Officer considers that any irregularity is so serious and important that it should be brought to the notice of the Ministry of Railways (Railway Board) at once or that the action taken by the Administration in a particular case is insufficient he should request the General Manager to report the matter to the Ministry of Railways (Railway Board) for orders, furnishing at the same time for transmission to the Ministry of Railways (Railway Board) a statement of the reasons for which he considers such action imperative. If the General Manager refuses to do so, the Financial Adviser and Chief Accounts Officer may report the matter to the Member Finance for such action as he may consider necessary. 366. Objections Outstanding for Over Three Months. Items which have remained under objection for more than three months should be transferred to a special register and all action taken to secure their clearance should be noted therein. For this purpose a separate page should be set apart for each item under objection. This register should be reviewed every month by the Accounts Officer. 367. Half-yearly Objectionable Items Statement. A half-yearly statement of all objections which have been outstanding for six months and more at the close of the accounts for December and June should be submitted to the Member Finance in Form A. 367. The following instructions should be observed in connection with the preparation of this statement:

(1) The statement for the half-year ending the 30th June should include items of objections relating to the accounts for the half-year ending the 31st December of the preceding year but not cleared up to the close of the accounts for June of the following calendar year. Similarly, the statement for the half-year ending the 31st December should include items of objections relating to the accounts for the half-year ending the 30th June but not cleared up to the close of the accounts for December of the same year. These statements should reach the Member Finance by the 20th August and 20th February, respectively. The Member Finance will bring all important cases to the notice of the Ministry of Railways (Railway Board).


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INTERNAL CHECK

3. 24

(2) The items of objections included in this statement should be grouped under the following headings:

(a) No Estimate. (b) Excess over Estimate. (c) Miscellaneous items.

(3) The total number of items and the total amount of expenditure under objection should be shown under each group, the following items being detailed:

(a) Those requiring Ministry of Railways (Railway Board) sanction.

(b) Those in which the Accounts Officer considers that sufficient action is not being taken by the local administration or officers.

(c) Those in which action taken locally is sufficient but in which it may appear that regularization is delayed for want of due attention elsewhere.

(4) In the case of objections under the group “Excess over Estimate” the amount of estimate should be shown under the appropriate column.

(5) The action taken by the Accounts Officer to secure clearance of items under objections should be briefly but clearly stated in the column provided for the purpose.

FORM A. 367

OBJECTIONABLE ITEMS STATEMENT FOR THE HALF-YEAR ENDING 31st DECEMBER and 30th JUNE 20… .

Amount held under objection

Name of work or

particulars of Items

No. of Items Month in the accounts of which the

objectionable outlay first appeared

Amount of Estimate

During the half-year

To end of the half-year

Actions taken to secure

clearance of objections.

(Rupees) (Rupees) (Rupees)


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INTERNAL CHECK

3. 25

368. Reports to the Member Finance. Any matters of major financial importance which, in the opinion of the Financial Adviser and Chief Accounts Officer of Pakistan Railways are likely to be of interest to the Member Finance should be brought to the notice of the latter as and when they arise. 369. Rectification of Mistakes in Accounts. Mistakes discovered in the accounts after they have been compiled should be rectified in accordance with the procedure detailed in paragraph 807. 370. Objections relating to Receipts. The clearance of objections raised in the course of scrutiny of receipts, should be watched in the same way as that of objections relating to expenditure. The objections relating to traffic receipts may be against Government Department or against railway stations. Those against Railway stations, whether raised by the Financial Adviser and Chief Accounts Officer or by Audit should be recorded in a register, separately by each station and by each month, until such time as the objections have been either withdrawn or have been taken into account in the Station Balance Sheet, subsequent watch over their clearance being effected through the Station Balance Sheet (c.f., Chapter XXIII). Objections against departments other Government will be recorded in the Accounts Office Balance Sheet (c.f., Chapter XXIV). Objections outstanding at the end of a month should be carried forward to the next month’s account. Outstandings more than twelve months old should be separately watched through a special register similar to that prescribed in paragraphs 366 and should be reported annually by the 20th August to the Member Finance. In the report to the Member Finance, only items of objections exceeding Rupees 100,000 need be detailed. Items of Rupees 100,000 and below may be grouped together under one entry for each year, subject to the condition that the date of the earliest item is indicated. The Financial Adviser and Chief Accounts Officer should arrange for a regular review of all records of objections by a Gazetted Officer and for a report of the progress of their clearance being made to him every month.

C. FRAUDS AND LOSSES 371. Detailed rules laying down the procedure to be followed in;

(a) fixing and enforcing responsibility for losses.

(b) instituting criminal proceedings in connection with embezzlements of Government money, and

(c) taking departmental action against the delinquents responsible for losses or frauds, are laid down in Chapter XVIII of the Pakistan Railways General Code.


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INTERNAL CHECK

3. 26

The rules contained in the following paragraphs prescribe the procedure to be followed by the Accounts Officer. 372. Any defalcation or loss of public money, Departmental Revenue or Receipts, Stamps, Stores or other property detected by or reported to the Accounts Officer, should be recorded in the Register of Serious Irregularities (A. 364), even if the loss has been made good by the person responsible. The defalcation or loss should be reported to the Financial Adviser and Chief Accounts Officer and Statutory Audit. Petty cases involving losses not exceeding Rupees 10,000 each need not, however, be reported to the Financial Adviser and Chief Accounts Officer or Statutory Audit, unless there are important features which require detailed investigation and consideration. 373. When a fraud or loss comes to notice, the Accounts Officer should (a) when the investigation is made by the executive officers, call for a complete report detailing the nature and extent of the loss, the error or neglect of rules by which such loss was rendered possible and the prospects of effecting a recovery, and (b) in all other cases, investigate it fully with a view to fixing individual responsibility, and finding out whether the fraud or loss was rendered possible by any defect in procedure or violation of rules. 374. The Financial Adviser and Chief Accounts Officer of Pakistan Railways should make a report of all important cases of fraud, embezzlement or loss to the Member Finance and state therein:

(1) The various ways in which embezzlement or fraud was committed and the amount misappropriated in each way, working up to the total amount of the loss involved;

(2) in respect of each manner of misappropriation:

(a) what checks ought to have been exercised and by whom, so as to detect fraud, a reference being made in each case to the Code Rules or other orders on the subject ;

(b) whether it appears that the Code Rules are ineffective to prevent such frauds, and if so, how they require modification, and

(c) if in (b), any Pakistan Railways servant at fault is under the control of the Accounts Officer, what action has been taken in respect of the former’s error.


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INTERNAL CHECK

3. 27

375. The Financial Adviser and Chief Accounts Officer should also consider whether adequate disciplinary action has been taken, and if he considers that the action is not adequate he should bring it to the notice of higher authority. In cases of fraud, in particular, he should see that the desirability of a criminal prosecution of the individual responsible is considered, and competent legal advice obtained on the question whether the prosecution is likely to be successful.

D. DISCLOSURE OF LOSSES IN GOVERNMENT ACCOUNTS 376. Receipts. If a claim be relinquished, it should not be recorded in the expenditure side as a specific loss. If, however, money due to Pakistan Railways has actually reached a Railway/Government servant, and is then embezzled, stolen or lost, even though it may not have reached the Cash Office or Treasury and thus have passed into the Government account, it should be brought into account as a receipt and then shown on the expenditure side, under the proper head, as a loss. Where losses of public money are wholly or partly met by non-issue of pay or pension and the Accounts Department authorizedly applies the unissued amount to meet the public claim, the resultant balance of the claim should alone be treated as a loss, the emoluments due being charged to the pertinent head of account as if they had been drawn and used by the Pakistan Railways/Government servant concerned in paying the public claim. NOTE. The term “Railway/Government servants” includes persons who though not technically borne on a regular Pakistan Railways/Government-establishment are duly authorized to receive money on behalf of the Railway/Government. 377. Buildings, Land, Stores and Equipment. Losses or deficiencies should be recorded in the books of account in accordance with the Chart of Accounts. If any transactions under these categories are recorded under a respective head, the losses relating thereto should be written off under respective head also. 378. Cash in hand, whether in the Cash Office or as Imprest with Government / Pakistan Railway servants. All losses or deficiencies should be recorded in the books of account as required by the Chart of Accounts. The acceptance of counterfeit coins or notes is regarded as a loss of cash. Any recovery made in the course of the year in which the losses are brought to account should be shown by deduction from the head under which the loss is recorded. Any recovery made after the accounts of the year are closed should be recorded as other income or adjustment of amount recoverable as the case may be in the year of receipt. 379. Irregular or Unusual Payments. These should be recorded in the Accounts with general reference to the Chart of Accounts and according to the nature of expenditure.


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INTERNAL CHECK

3. 28

380. Loss of Stores. Where losses are an inevitable feature of the working of a particular department, the major head of account under which the expenditure of that department is recorded should contain separate detailed heads against which such losses should be shown. It is in conformity with this rule that losses of cash and stores are exhibited under certain separate heads in the Chart of Accounts (Appendix XVI). 381. Disclosure of Losses in the Appropriation Accounts. All losses or deficiencies of an important or unusual character should be mentioned in the explanations on appropriation accounts, the amount involved being disclosed separately in foot-notes under the relevant grants, irrespective of whether the items have been charged off in the accounts or not. Losses on account of impairment and/or shortage on account of physical stock taking of stores should appear under the account head “Inventories Obsolescence/Slow Moving Charge”. Losses should appear in Stores Account described in paragraph 649-G. Losses of Rupees 10,000 and above each should be itemized, while those below the limit may be lumped together. In cases of loss of stores, the net value of the stores, after crediting any sums recovered, should be taken as loss. Small losses by fire, or in transit, or in circumstances beyond the control of any responsible person need not be mentioned in the accounts; but a heavy loss should be mentioned separately. All items of remission and abandonment of claims to Revenue during a year should be included in a separate statement and appended to the Appropriation Accounts as laid down in paragraph 639-G.


CHAPTER IV

CHECK OF ESTABLISHMENT CHARGES - GENERAL

11

CONTENTS


INTRODUCTORY 4.1 401 — 403

CHECK AGAINST SANCTIONS AND FUNDS 4.1 404

PAY BILLS - METHOD OF CHECK 4.1 405

EXTENT OF CHECK 4.1 — 4.2 406

DETAILED CHECK 4.2 — 4.3 407

CHECK OF RECOVERIES 4.3 408

CHECK OF GENERAL PROVIDENT FUND RECOVERIES 4.3 409

PAKISTAN RAILWAY SERVANTS WELFARE FUND RECOVERIES

4.3 410

OTHER RECOVERIES 4.3 411

RECOVERIES TO BE SHOWN IN LAST PAY CERTIFICATES 4.3 412

CHECK OF PAY BILLS OF CONSTRUCTION ESTABLISHMENT

4.4 413

TRAVELLING AND OTHER ALLOWANCES BILLS — SUMMARY OF TRAVELLING ALLOWANCE BILLS

4.4 414

CHECK OF SUMMARY OF TRAVELLING ALLOWANCE BILLS 4.4 — 4.5 415 (416 Deleted)

ALLOWANCES OTHER THAN TRAVELLING ALLOWANCE 4.5 417

LEAVE AND LEAVE SALARY — PROCEDURE RELATING TO LEAVE

4.5 418 — 425 (419 — 424, 426 — 429 Deleted)

ADVANCES 4.6 430 (431 — 435 Deleted)

ADJUSTMENT OF RECOVERIES 4.6 436 (437 Deleted)


CHAPTER IV


12

CONTENTS


APPLICATIONS FOR GRATUITY AND GENERAL PROVIDENT FUND

4.6 — 4.7 438

REGISTRATION, VERIFICATION AND PAYMENT 4.7 439 (440 Deleted)

VERIFICATION OF APPLICATIONS FOR PENSION AND PAYMENT OF PENSION

4.7 441 (442 Deleted)

CONTRIBUTION TOWARDS PENSION, GRATUITY AND GENERAL PROVIDENT FUND OF RAILWAY SERVANTS LENT TO FOREIGN SERVICE (AND TO OTHER GOVERNMENT DEPARTMENTS)

4.8 — 4.10 443

BROAD SHEET OF RECOVERIES 4.10 444

LEAVE WHILE IN FOREIGN SERVICE 4.10 445

FOREIGN SERVICE OUT OF PAKISTAN 4.11 446 (447 — 449 Deleted)

ANNUAL RETURN OF GAZETTED AND PENSIONABLE STAFF ATTAINING THE AGE OF 60 YEARS

4.11 450

ANNUAL INCOME TAX RETURN 4.11 451

COURT ATTACHMENTS 4.11 452

COURT ATTACHMENTS AGAINST EMPLOYEES ON LEAVE OUT OF PAKISTAN

4.12 453 (453A — 454 Deleted)


CHAPTER IV


4.1

401. Introductory. Subject to the detailed instructions contained in the next two chapters, the following rules should generally be applied in the internal check of establishment claims. 402. The internal check of establishment claims should be conducted with reference to the authorized rules and regulations and the extant orders and sanctions. 403. In the disposal of establishment claims, celerity is almost as important as accuracy, as delays in personal matters frequently cause great inconvenience. 404. Check against Sanctions and Funds. All charges relating to establishment should, in common with other kinds of expenditure, be covered by the sanction of the competent authority and be within the sanctioned budget provision. In the internal check of establishment charges, it is not only sufficient to see that sanction exists for the incurrence of the expenditure, but it should also be seen that the charges, if relating to pay and allowances, are incurred against sanctioned posts. The check against budget provision should, in the case of open lines, be conducted with reference to the detailed estimates sanctioned by the General Manager (see paragraph 809-G) and through the monthly Financial Reviews (G. 817) and, in the case of lines under construction, through the Schedule of Expenditure against Budget Grant (E. 1503).

A. PAY BILLS 405. Method of Check. The internal check of pay and allowances charged, should be conducted on the basis of the information given in the Attendance Register, Time Sheets (W. 461A), Summary of Time Sheets (W. 464A), Memorandum of Differences (G. 1645) and the Attendance Report (G. 1652) which accompany the pay bills, and, in cases where form G. 1645 is not submitted with the pay bills (vide note under paragraph 1644-G), on the basis of the information given in the pay bills themselves. 406. Extent of Check. A complete check should be applied:

(a) to the details in the Memorandum of Differences (G. 1645) or to the corresponding entries in the pay bills themselves;

(b) in regard to the entries under columns ”Pay” and “Allowances” in payroll cost centre accounting summary (G. 1640), to only those as are affected by the Memorandum of Differences, whether recorded in G. 1645 or in the bills ;

(c) to the entries in the other columns of the payroll cost centre accounting summary and pay slips; and


CHAPTER IV


4.2

(d) to the admissibility of increments drawn, with the Statement of Increments (G. 1646) the details in which should, to the extent possible, be checked with Accounts Office records.

(e) to all calculations and totals. 407. Detailed Check. The detailed check should be carried out with reference to the following:

1. For new posts---

Sanction to the post. This should be communicated to the Accounts Officer by the sanctioning authority (see paragraph 302).

2. For first appointment to Railway Service---

(a) Order of appointment.

(b) In the case of gazetted officers and non-gazetted employees, service agreement.

(c) Deleted.

(d) Health certificate as required by rules.

(e) Deleted.

(f) Report of date of entering upon actual duties.

(g) Deleted.

3. For transfer

(a) Last Pay Certificate.

(b) Reports of dates of giving and taking over charge.

4. In case of leave

(a) Sanction to the leave, and statement of its nature and extent.

(b) Admissibility of the leave salary claimed under the rules applicable to each case. (See also paragraph 1657-G.)

(c) Deleted.

(d) Report of the date on which leave was availed.

(e) Sanction for substitute, if any.

(f) Report of the date of return to duty.

(g) Last Pay Certificate on return from leave out of Pakistan and intimation of the date of landing in Pakistan.


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4.3

5. In the case of promotion, increment, or any new claim

(a) Sanction of competent authority. (This should be communicated by the sanctioning authority, vide paragraph 302).

6. Deleted.

408. Check of Recoveries. The Accounts Office is responsible for seeing that all sums due to be recovered from the pay of a railway servant (and creditable to Government authorities, funds, societies, etc.) are correctly recovered. These recoveries include subscriptions to and repayment of advances from General Provident Fund, taxes on income, house rent, security deposits, deductions in connection with the Pakistan Railways Servant Welfare Fund, Pakistan Railways Servant Benevolent Fund and court attachments. 409. Check of General Provident Fund Recoveries. In the case of subscribers to the General Provident Fund, the rate of pay entered in the “Schedule of General Provident Fund deductions” attached to the pay bills for June paid in July, should be checked by the Section which passes the pay bill before the schedules are made over to the Fund Section. 410. Pakistan Railway Servants Welfare Fund Recoveries. The employees in BPS-16 and above have to pay the contribution towards Pakistan Railway Servants Welfare Fund on monthly basis at the rates notified by Government of Pakistan from time to time. Deductions are made at source from pay and credited to the Welfare Fund. Payments of the contributions of the employees having scales BPS 1 to BPS 15 are made to the fund in quarterly installments by the Ministry of Railways (Railway Board). 411. Other Recoveries. Recoveries of the nature of station debit, store debit and officers clubs subscriptions can be made from the pay of railway servants through the pay bills. Each pay bill in which such recoveries are made will be supported by a statement giving details of such recoveries. The Accounts Office will not be responsible for the correctness of the entries in these statements but will check the entries in the statement with the corresponding entries in the pay bills. The Accounts Office will be responsible for the payment of these recoveries to the persons to whom due. 412. Recoveries to be shown in Last Pay Certificates. When an employee is transferred from one Accounts Officer to another, the various items recoverable from him should be recorded in the Last Pay Certificate (G. 1673) so that the necessary deductions may be made from his pay at the new office.


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4.4

413. Check of Pay Bills of Construction Establishment. The internal check of pay bills of establishment of lines under construction will generally be conducted in accordance with the rules in the foregoing paragraphs and in the next two chapters. It is, however, open to the Accounts Officer to dispense with the use of the Memorandum of Differences (G. 1645) in the case of such bills. In such cases the internal check will be conducted by a comparison of the entries in the current month’s bill with those in the previous months’ bills.

B. TRAVELLING AND OTHER ALLOWANCES BILLS

414. Summary of Travelling Allowance Bills. Summary of travelling allowance bills will be accompanied by:

(a) Travelling allowance bills countersigned by the duly appointed controlling officer personally.

(b) Sanctions of competent authority to grants of special allowances. (These would, as a rule, be sent to the Accounts Officer by the sanctioning authority).

(c) Certificates, in special cases, as required by rules.

(d) Authority for travelling beyond jurisdiction.

(e) Deleted. 415. Check of Summary of Travelling Allowance Bills. In checking summary of travelling allowance bills, it should be seen that the travelling allowance bills have in every case been countersigned by the competent controlling officer. Countersignature does not dispense with the necessity for formal internal check with reference to rate and general conditions. Ordinarily, the countersignature by the proper authority, or the signature of the drawing officer, when a bill does not require countersignature, should be accepted as final evidence that the facts of the journey on which the claim is based are correct and that the controlling or the drawing officer, as the case may be, has exercised the scrutiny entrusted to him under the rules. Occasionally, a test check should be exercised to see that these officers scrutinize the bills, properly. In the case of a gazetted officer, the pay scale shown in the travel allowance bill should, when the travelling allowance claimed is dependent on pay scale, be checked with the audit register (A.505 or A.506) or the relevant pay slip (A. 512). In the case of non gazetted officers also, the correctness of pay scale shown in the travel allowance bills should be checked, in all cases where the information regarding the pay scale of individuals is available in the Accounts Office. In all other cases this check may, apart from the test check of Travelling Allowance Bills with the pay bills at the time of periodical inspections, be limited to seeing that the pay shown in the travel allowance bill does not exceed the maximum pay of the grade of the post held. When a Government


CHAPTER IV


4.5

servant is entitled to draw actual expenses, they should, in the absence of orders to the contrary, be set forth in detail. Distances by road should, when feasible, be compared with the local route book and railway fares, always, with the railway guide. When railway servants performing official duties have to make lengthy detours and it is not possible to check the distances billed for by tables, route books or other official documents, the distances passed by the controlling officer may be taken as correct and his check accepted as sufficient.

416. Deleted.

417. Allowances other than Travelling Allowances. In the case of allowances other than travelling allowances admissible to railway servants under the rules, the signature or certificate of the responsible departmental officer is sufficient authority for the Accounts Office to admit the propriety of the claims in each case, pending internal check with the initial documents (cf., paragraph 619).

C. LEAVE AND LEAVE SALARY

418. Procedure relating to Leave. No certification of leave is now required from Accounts Officer in case of non-gazetted employee. The gazetted officers, however, require such certification or verification but can be dispensed with by the leave sanctioning authority. Revised leave Rules, 1980 are given in Appendix XIV. 419. Deleted.

420. Deleted.

421. Deleted.

422. Deleted.

423. Deleted.

424. Deleted. 425. In the case of non gazetted employees, who take leave out of Pakistan all communications from and to the Accounts Officer should be made through their official superiors.

426. Deleted. 427. Deleted.

428. Deleted.

429. Deleted.


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4.6

D. ADVANCES

430. Advances. Pay and allowances advanced under proper sanction to railway servants come under internal check in the same way as payments on account of pay made on due dates and should be entered accordingly in the Salary Register A. 505 or 506, or in the Register of Deductions, A. 604. An advance of pay made on transfer should be debited to the account code F02113 “Account with Government Servants” in the books of the Accounts Officer in whose accounts circle he resumes duty. If the payment of such an advance is made by an Accounts Officer other than the one in whose accounts circle duty is resumed on transfer, the necessary debit should be raised against the Accounts Officer who will disburse the pay of the officer on resuming duty. All payments of advances should be noted in the Salary Register (A.505 or A.506) or in the Register of Deductions (A. 604), and their subsequent recovery watched. 431. Deleted. 432. Deleted. 433. Deleted. 434. Deleted. 435. Deleted. 436. Adjustment of Recoveries. When any railway servant applies for leave or retirement or when he is approaching the prescribed limit of his service after which retirement is compulsory (and also immediately on receipt of the news of any railway servant’s death) all demands against him should be promptly ascertained and adjusted. This is especially necessary in the case of railway servants proceeding out of Pakistan.

437. Deleted.

E. GRATUITY, GENERAL PROVIDENT FUND AND PENSION

438. Applications for Gratuity and General Provident Fund. (1) All applications for gratuity or General Provident Fund will be sent by the authorities competent to sanction them to the Accounts Officer for check and payment, duly sanctioned for the “amounts due under the rules”, without specifying the amounts. The particulars given in the applications should generally be verified from the service records of the employees concerned, which, in the case of non-gazetted railway servants, will accompany the applications. Where, in the case of non-gazetted employees, the service records are not sent along with the applications or are not forthcoming, the Accounts Officer may, for verifying the service, rely on certified copies of the service sheets and accept affidavits


CHAPTER IV


4.7

or the testimony of contemporary railway servants, duly attested, in all cases, by the competent authority. (2). When an application for gratuity or General Provident Fund is drawn up, the sanctioning authority is required to make a note of the fact in service records from which the application is prepared. After verification of the application in the Accounts Office, a remark as to the verification of the application should be given in the service record and General Provident Fund account. In cases where the verification is made from certified copies of service sheets, it is not obligatory on the part of the Accounts Officer to make the necessary endorsement on the original service records; he need only obtain a certificate from the officer preparing the application to the effect that the necessary remark as to the submission of the application has been endorsed on the original service record. 439. Registration, Verification and Payment. All applications for gratuity or General Provident Fund (or pension) should, on their receipt be entered in a manuscript register (A. 439). The verification of the applications and their subsequent disposal should be noted in that register and attested by the officer in charge. After an application for gratuity or General Provident Fund has been verified, a pay order for the amount due under the rules should be passed for payment and the sanctioning authority advised. 440. Deleted. 441. Verification of Applications for Pension and Payment of Pension. The procedure laid down in the Pakistan Railways Establishment Code should be followed. In the verification of the pension applications of the non-gazetted employees, service rendered in accounts circles other than the one from which the retirement takes place, should be got verified by the Accounts Officer concerned to whom extracts of service for the period in question should be sent. All orders sanctioning pension should, on receipt in the Accounts office, be duly registered in form A. 441. NOTE. All pension payments i.e. monthly pension and commuted value of pension are recorded in the books of Pakistan Railways under the account heads A04101-Pension Civil and A04102-Commuted Value of Pension Civil respectively.


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4.8

FORM A.441

REGISTER OF PENSIONS SANCTIONED

Reference to Sanction

Reference to authority issued to the Pakistan Diplomat in foreign

countries for payment of pension S.

No.

No. Date

Name of Officer to

whom pension is sanctioned

Designation of last

employment of Officer

Nature of

pension

Amount sanctioned

Where payable

To whom issued

No. Date

Rem

arks

(Rupees)

442. Deleted.

F. FOREIGN SERVICE CONTRIBUTIONS

443. Contributions towards Pension, Gratuity and General Provident Fund of Railway Servants lent to Foreign Service (and to other Government Departments). A register of railway servants whose contributions are adjustable in the books of Pakistan Railways in accordance with paragraph 1267-G should be kept in form A. 443 to enable a check to be exercised over the recovery of the contributions. This register should be posted on receipt of the orders of the competent authority sanctioning the transfer and the entries should be examined as to their correctness and initialled by the gazetted officer in charge. A certificate of the date of making over charge and of assuming charge of new post, and, in the case of employees in pay scale 1-4, the service book should be called for. On receipt of the certificate the fact should be recorded in the register, and the number assigned in the register to the railway servant should be posted in the first column of the Broad Sheet (A. 444). All orders subsequently received regarding a railway servant on foreign service, as also the orders issued by the Accounts Officer for recovery of interest or of contribution in arrears and the cause of the contribution ceasing to be realized owing either to retransfer, death, dismissal or any cause, should be recorded in the register (A. 443). In the case of retransfer of employees in pay scale 1-4, the fact should be noted in the service books and returned to the head of the office to which the employees in pay scale 1-4 servant is posted.


CHAPTER IV


4.9

FORM A. 443 REGISTER OF RAILWAY SERVANTS ON FOREIGN SERVICE OR LENT TO ANOTHER

DEPARTMENT No………………………. Name…………………………. Date of Birth………………………….

……………………………………… ……………………………………… ……………………………………… ……………………………………… ……………………………………… ……………………………………… From From From ……………………………………… ……………………………………… ……………………………………… ……………………………………… ……………………………………… ………………………………………

1. Official designation* . . . . . 2. Head of account to which pay was debitable before transfer. 3. No. and date of order with the name of the Authority sanctioning transfer. 4. To whom Lent . . . . 5. When lent . . . . 6. Number of years of service completed on …………………………for the purpose of determining the rate of pension contribution.7. Monthly rate of sanctioned pay in foreign service . . 8. Scale of pay of the post in Pakistan Railways service held substantively by the officer. 9. Monthly rate of contribution for: (a) leave salary . . . . (b) pension . . . . (c) deleted. (d) General Provident Fund . . (e) Gratuity . . . . Other items (to be detailed) 10. Where the contributions are to be recovered 11. Heads of Account creditable . .

……………………………………… ………………………………………


CHAPTER IV


4.10

Notes - Leave

Period of leave No. and date of order

Kind of leave Rules under

which granted From To

* This is, of the post held substantively before his transfer.

Notes - Penal Interest

Amount of Interest

due

No. and date

of ref.

Amount recovered

Date of recovery

Amount of Interest

due

No. and date

of ref.

Amount recovered

Date of recovery

Rupees Rupees Rupees Rupees

Other Notes

444. Broad Sheet of Recoveries. A broad sheet should be maintained in form A.444, for the purpose of watching the realization of foreign service contribution.

FORM A. 444

BROAD SHEET OF CONTRIBUTIONS TOWARDS PENSION AND LEAVE SALARY FOR THE YEAR 20 . . — 20 . .

Contribution due Contribution recovered Number in

Register Form A

Name of Government

servant Balance due from last year

Monthly rate

Total due this year

20….. July

And so on up to June

Total

Balance due at the end of

year

Brought forward

Rupees

Rupees

Rupees

Rupees

Rupees

Rupees

Rupees

445. Leave while in Foreign Service. If a railway servant in foreign service in Pakistan is granted leave otherwise than in accordance with the rules applicable to the service of which he is a member, the Accounts Officer should, on the fact coming to his notice, require the leave so granted to be converted to the leave for which the railway servant is eligible under the rules and call upon him to refund any leave salary in excess of the amount admissible.


CHAPTER IV


4.11

446. Foreign Service out of Pakistan. If a railway servant is transferred to foreign service out of Pakistan, the Accounts Officer concerned is responsible for obtaining from him, at the time of transfer, a declaration showing that he has read and understood the rules which are to regulate leave.

G. CHECK OF EXPENDITURE OF STATUTORY AUDIT OFFICES

447. Deleted. 448. Deleted. 449. Deleted.

H. MISCELLANEOUS

450. Annual Return of Gazetted and Pensionable Staff attaining the age of 60 years. The Accounts Officer should submit to the General Manager or Financial Advisor & Chief Accounts Officer on or before the 1st January each year, a list of all gazetted officers and of pensionable subordinates (other than employees in pay scale 1-4) under his payment who will attain the age of 60 years, or whose extension of service will expire, during the next financial year, with a view to orders being obtained as to their retention in, or retirement from, the service. In the case of the railway servants employed in his own office, the General Manager or Financial Advisor & Chief Accounts Officer should submit similar lists with his recommendations to his immediate superior, viz., the Member Finance as the case may be. Cases which he can deal with himself should not be included in this list. Similarly a list of employees in pay scale 1-4 railway servants who will attain the age of 60 years during the next financial year should be submitted to the head of the department concerned on or before the 1st January each year, should the General Manager or the head of the department so desire. 451. Annual Income tax Return. As soon as the accounts of each financial year have been closed, the Accounts Officer should furnish the income tax authorities with a statement showing recoveries made by him on account of taxes on income in such form and such manner as may be prescribed by the latter. 452. Court Attachments. Prohibitory or attachment orders from Civil Courts against railway servants will be received in duplicate. One copy should be returned to the Court duly accepted and the other retained in office for watching recoveries from the pay of the employees concerned. Necessary advice should be sent to the officer responsible for the preparation of the pay bill through which the recoveries are to be affected.


CHAPTER IV


4.12

453. Court Attachments against Employees on Leave out of Pakistan. (1) On receipt of an attachment order from a court in Pakistan against a railway servant who is on leave, steps should be taken for amount that will have to be deducted from the leave salary in compliance with the attachment order. This will enable the disbursing authority to make the corresponding reductions in the monthly bills presented to him for payment. The authorities in Pakistan will be responsible for drawing the amount recoverable monthly in compliance with the attachment order and remitting it to the court concerned. (2) In order to ensure that the portion of leave salary required for compliance with an attachment order under the procedure indicated above is not paid for any period beyond which it is due, owing to death or any other cause, the Accounts Officer will intimate any such event immediately to the officer concerned 453-A. Deleted. 454. Deleted.


CHAPTER V

CHECK OF ESTABLISHMENT CHARGES — GAZETTED STAFF

13

CONTENTS



PAY BILLS OF GAZETTED OFFICERS - PRINCIPLES OF INTERNAL CHECK

5.1 502 — 503

RECORDS MAINTAINED FOR INTERNAL CHECK 5.1 — 5.2 504

SALARY AUDIT REGISTER 5.2 — 5.3 505

ALTERNATIVE FORM OF SALARY AUDIT REGISTER 5.3 — 5.5 506

NEW ENTRIES IN SALARY AUDIT REGISTERS 5.6 507

OPENING NEW SALARY AUDIT REGISTER 5.6 508

“NIL” MONEY COLUMNS IN SALARY AUDIT REGISTERS 5.6 509

POSTING OF GAZETTE NOTIFICATIONS 5.6 — 5.7 510

ADVANCE NOTIFICATIONS 5.7 511

PAY SLIPS 5.7 — 5.9 512 — 513

LEAVE AND TRANSFER 5.9 514

RECORD OF OBJECTIONS IN THE SALARY AUDIT REGISTER

5.9 515

RECORD OF INTERNAL CHECK IN SALARY AUDIT REGISTER

5.9 — 5.10 516 — 517 (518 — 522 Deleted)

CADRE CHECK - CADRE REGISTER 5.10 — 5.11 523

INSTRUCTIONS FOR THE MAINTENANCE OF THE CADRE REGISTER

5.11 — 5.12 524 — 526

CHECKS TO BE APPLIED 5.13 — 5.14 527 — 528

MISCELLANEOUS - RECRUITMENT TO POSTS AND SERVICES

5.14 529

NO-DEMAND CERTIFICATE FOR MILITARY OFFICERS IN RAILWAY EMPLOYMENT

5.14 530


CHAPTER V


5.1

501. Introductory. The rules in this chapter are supplementary to those in the preceding chapter and should be applied in the internal check of establishment charges pertaining to gazetted staff.

A. PAY BILLS OF GAZETTED OFFICERS 502. Principles of Internal Check. In the internal check of the pay bill of a gazetted officer, it is necessary, after testing the formal completeness of the voucher:

(a) to see that he is entitled to the pay, i.e., that it is claimed and is admissible in respect of a post to which he has been duly appointed, and of which he is actually in charge; Note. No claim can be admitted for service in a post not duly sanctioned, or for pay not assigned provided for the post held by the gazetted officer. (b) to record the payment as a check on a second claim and as a guide in calculating the leave salary admissible in case of future leave; (c) to record the period of duty, suspension or leave as a check on future claims to leave, subscription to General Provident Fund and Pension, and. (d) to record the employment in a cadre register as a check on appointments in excess of the sanctioned scale and to see that no post is abolished or held in abeyance, except to the extent authorized, without the orders of the competent authority.

503. In the case of a gazetted officer on leave, it is necessary to see that leave has been granted, that it has not been exceeded and that the leave salary claimed is covered by the rules proper to the case.

504. Records maintained for Internal Check. For the purposes set forth in paragraph 502, the following records are provided: For (a) and (b), the Salary Audit Registers (A. 505 and A. 506); For (c), the History of Service (G. 1901) and the Leave Account. For (d) Cadre Registers (A. 523). All these records should be maintained in the office of Financial Adviser & Chief Accounts Officer. The Divisional Accounts Officer may be authorized to pre-check and disburse the pay and allowances of officers attached to Divisions on the authority of pay verification slip (A. 512) issued by the office of Financial Adviser and Chief


CHAPTER V


5.2

Accounts Officer but the ultimate responsibility for the internal check of the pay bills of the gazetted-staff should rest with the Financial Adviser and Chief Accounts Officer’s Office. In such cases, the paid bills should be submitted to the Financial Adviser and Chief Accounts Officer’s Office for final internal check and record. 505. Salary Audit Register. The record of pay and allowances of gazetted officers should be kept in form A. 505. If the register is not kept in loose-leaf form, it will be convenient to reserve two folios for each gazetted officer, so that a record for six years may be kept without changing the register. Separate registers may be kept for each department or service as may be convenient.

FORM A. 505 (Left-hand page)

SALARY AUDIT REGISTER OF GAZETTED RAILWAY SERVANTS PAY AND ALLOWANCES

DATE OF BIRTH ___________________________

NAME ______________________________________________

ORDERS RESPECTING EMOLUMENTS DATES FROM WHICH DUE ORDER Gazette 1 2 3 4 5

No. Date Page

Ref. to pay Col.

Substance Monthly emoluments and

deductions

Rupees Rupees Rupees Rupees Rupees Substantive pay Officiating pay Special pay ……………. ……………. Total charge DEDUCTIONS …………… …………… Income Tax Total Deductions Net payable Advice No.

Note. The above columns will be repeated on this page.

NOTE OF ADJUSTMENT OF LONG TERM ADVANCES

Month Amount Month Amount Month Amount Month Amount Month Amount

Rupees

Rupees

Rupees

Rupees

Rupees


CHAPTER V


5.3

FORM A. 505 (concld.) (Right-hand page)

Major Head of Account Minor Head of Account Detailed Head of Account SERVICE ______________ Charged/ Other than

Charged Audit No. _____________

Date of payment of bills for the month of

Particulars of objection

Month 20.. 20.. 20.. No. of

voucher

Month of

claim

Amount of objection

No. and date of reference Particular of adjustment

Date of admission or

recovery

Particulars of Correspondence

July

Aug.

Rupees

Sep.

NOTES EXPLANATORY OF PECULIAR PAYMENTS AND OF BROKEN PERIODS AT DIFFERENT RATES

Oct.

Nov.

Dec.

PARTICULARS OF LEAVE AND TRANSFER

Jan.

Orders Leave Appointment Joining

time Date from which

Feb.

Begins Ends

Initi

als

of

Gaz

ette

d O

ffice

r

No.

and

dat

e of

re

fere

nce

Rem

arks

Mar.

Dat

e of

ord

er

Gaz

ette

pag

e

Rul

es u

nder

whi

ch

leav

e is

gr

ante

d an

d ki

nd o

f lea

ve

Period granted

Initi

als

of G

azet

ted

Offi

cer

Period of absence

Appointment and Station

Adm

issi

ble

Take

n

Initi

als

of G

azet

ted

Offi

cer

Date Date

Apr. Y M D Y M D

May

June

506. Alternative Form of Salary Audit Register. The following alternative form of salary audit register is suitable for services wherein the changes are not very frequent. The advantage in using this form is that a single folio will record six years’ entries. It is left to the Financial Adviser & Chief Accounts Officer to decide which of the two forms (A. 505 or A. 506) should be used in respect of particular services or departments.


CHAPTER V


5.4

FORM A. 506 (Left-hand page)

ALTERNATIVE SALARY AUDIT REGISTER OF GAZETTED RAILWAY SERVANTS’ PAY

AND ALLOWANCES

DATE OF BIRTH ___________________________

NAME ______________________________________________

ORDERS RESPECTING EMOLUMENTS DATES FROM WHICH DUE ORDER Gazette 1 2 3 4 5

No. Date Page

Ref. to

pay Col.

Substance Monthly emoluments and

deductions

Rupees Rupees Rupees Rupees Rupees Substantive pay Officiating pay Special pay ……………. ……………. Total charge DEDUCTIONS …………… …………… Income Tax Total Deductions Net payable Advice No.

Note. The above columns will be repeated on this page.

Note of Adjustment of Long Term Advances

Month Amount Month Amount Month Amount Month Amount Month Amount

Rupees

Rupees

Rupees

Rupees

Rupees


CHAPTER V


5.5

FORM A. 506–(concld.) (Right-hand page)

SERVICE _____________ Charged/Other than Charged

Audit No. _____________

DATE OF PAYMENT OF BILLS FOR THE MONTH OF

Year of Payment

July Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May June

20. .

20. . 20. . 20. . 20. . 20. .

Particulars of objections Notes explanatory

of peculiar payments and

broken periods at different rates

Number of voucher

Month of

claim

Amount of objection

No. and date of reference

Particulars of adjustment

Date of admission or recovery

Particulars of correspondence

Rupees

Particulars of Leave and Posts

Orders Leave Post

Joining time

Date from which

Beg

ins

Ends

Dat

e of

ord

er

Gaz

ette

pag

e

Rul

es u

nder

whi

ch le

ave

is g

rant

ed a

nd k

ind

of le

ave

Peri

od g

rant

ed

Initi

als

of G

azet

ted

Offi

cer

Peri

od o

f abs

ence

Post

and

sta

tion

Adm

issi

ble

Take

n

Initi

als

of G

azet

ted

Offi

cer

Dat

e

Dat

e

Initi

als

of G

azet

ted

Offi

cer

No.

and

dat

e of

ref

eren

ce

Rem

arks

Y M D Y M D


CHAPTER V


5.6

507. New Entries in Salary Audit Registers. The pay admitted in internal check for an officer should be that shown in the money columns of the salary audit register for the period concerned. No pay can be passed to a gazetted officer whose name does not appear in the salary audit register. The name of an officer newly appointed to a service or post should be entered in the salary audit register on receipt of the notification in the Gazette of Pakistan; and, on receipt of the charge report, a money column should be opened showing the rate of pay and allowances admissible to him under the rules. In the case of an officer transferred to Pakistan Railways, the necessary entries in the salary audit register should be made from the gazette notification, the reports of taking over charge, the last pay certificate issued by the Accounts Officer by whom he was last paid and the statement of service (Form G.1907) signed by the Accounts Officer from whose accounts control he was transferred. All entries made in the salary audit register should be attested by a gazetted officer.

508. Opening New Salary Audit Register. In opening new registers, care should be taken to see that:

(a) the names of all effective gazetted officers in the current registers with all relevant particulars of pay and deductions are carried over to the new registers; (b) all orders still in force, any unexpired leave, any transfer ordered but not carried out, balances of outstanding advances and all outstanding objections are brought forward in the new register.

509. “Nil” Money Columns in Salary Audit Registers. When a gazetted railway servant proceeds on leave, a “nil” money column should be opened; this fact should be noted in the blank space on the right-hand page. This will prevent pay being passed to him until a fresh money column is opened for him in the register. A “nil” money column should also be opened in pencil whenever the nature of the post held by a gazetted officer is known to be such that careful watch has to be kept on the salary disbursed; as for example, when an officer is appointed to officiate for another during the period of the latter’s leave. If the period is extended, the date in the money column should be changed. In the case of sanctions to temporary appointments of gazetted officers, as an additional precaution, the word "stop" should be written in pencil in the payment cage of the month in which the sanction expires. A new column should be opened in pencil for reduced pay and allowances as well as for ‘nil' amounts.

510. Posting of Gazette Notifications. Immediately on receipt of each gazette, the Assistant Accounts Officer of the section should circulate it to the Junior Auditors. The Junior Auditors should pick out the items concerning them, enter those items in the appropriate salary audit registers and obtain the attestation of the gazetted officer in charge of the section to the entries made, without delay. At the time of attesting the


CHAPTER V


5.7

entries, the gazetted officer will initial the corresponding notifications in the gazette in token of his having attested the registers. The Assistant Accounts Officer of the section should review the gazette carefully to see if any items have been omitted to be entered in the registers and, after satisfying himself in this respect, obtain the orders of the Accounts Officer for filing the gazette. When an officer is appointed to a post for a limited time, the limitation should be stated in the note of the order; it is not necessary to note that an officer is to act “till further orders", as a later order always cancels the earlier one. 511. Advance Notifications. When orders sanctioning alterations of pay, leave, transfers, etc., are issued in advance of the notifications in the gazette, they should be handled in the same manner as the notifications themselves. The entries in the register should, however, be compared with the gazette notifications when the latter are received and the Junior Auditor should certify against the notifications concerned that he has made the necessary comparison. 512. Pay Slips. After the entries have been made and new money columns, if any, opened in the salary audit registers, pay verification slips in (form A. 512) should be prepared in favour of those officers who are newly posted to the Pakistan Railways or whose emoluments are changed, and put up to the Accounts Officer for approval. After approval, the pay slips should be sent to the subordinate accounts authority whose duty it is to pre-check the pay bills of the officers, vide paragraph 504. Copies of the pay verification slips may also be furnished to the heads of the offices to which the officers are attached, to facilitate correct preparation of pay bills. A pay verification slip (A. 512) is current until it is superseded by a fresh one. In all cases of transfers within Pakistan Railways, the pay slips should accompany the last pay certificates. NOTE. Deleted.


CHAPTER V


5.8

FORM A. 512

.

Copy forwarded for Information to:

(1) The Divisional Superintendent, Pakistan Railways.

(2) Mr.

(3) The Director General Audit / Railways

(4)

NOTE 2.This is in continuation/suppression of pay slip issued under No. . . . . . . . . . . . of . . . . . . . . . .

Leave-salary

The charge is Charged/Other-than charged.

NOTE 1. Deductions of fund subscriptions and recoveries of Government dues as already known to you/and noted in the enclosed Last Pay Certificate should be effected.

Special pay

From

Officiating pay

Pakistan Railways,Chief Accounts Officer,

Headquarters, Lahore.

From From

Substantive pay

From

rates shown below from the dates specified:

From

Pay and allowances of Mr./Mrs./Ms.

20 ____

P.R. PAY SLIP

No. EGA , Dated

The Divisional Accounts Officer,

To

The Financial Adviser &

Pakistan Railways,

The scale of pay is

Total Personal pay

should be drawn at the monthly

Joining time

for F inancia l Advisor &Chie f Accounts Of f ice r

for F inancia l Adviser &Chie f Accounts Of f ice r

513. A fresh pay slip should be issued: (a) whenever any increment is stopped; (b) Deleted. (c) whenever there is a change of any kind in emoluments, otherwise than by

the accrual of an increment in the ordinary course, e.g.

(i) when an officer passes outside or beyond the time-scale, or


CHAPTER V


5.9

(ii) whenever he passes from one time-scale to another, or

(iii) whenever he proceeds on leave of any kind or returns therefrom, or

(iv) whenever he is appointed to a temporary post or reverts therefrom.

514. Leave and Transfer. On receipt of sanction to leave, either through a notification in the gazette or an order issued in advance of the gazette notifications, a comparison should be made of the leave sanctioned with that shown in the office copy of the leave report and a suitable remark given against the gazette notification or the order. The particulars of leave and transfer as notified in the gazette or order should be posted in the salary audit register under the section “Particulars of Leave and Transfer", which should be completed on receipt of the report of the assumption of duties by the officer after the expiry of leave or on joining a new post, as the case may be. Reports of making over and taking charge or of going on and returning from leave, should be entered in the salary audit register immediately on receipt. 515. Record of Objections in the Salary Audit Register. Particulars of irregularities or objections noticed in the course of internal check of pay and allowances, leave, joining time, etc., of gazetted officers should, besides being intimated to the head of the office concerned for regularization (see paragraph 351) be also noted in the salary audit register under the section "Particulars of objections". All items placed under objection during a month should generally be reviewed before passing the next month's pay bill and suitable action should be taken towards the clearance of all outstanding objections. Ordinarily, recoveries of any overpayment in a bill will be made by short payment in a subsequent bill; and the record of such recovery should be made in the section "Particulars of objection” of the salary audit register before the voucher is laid before the gazetted officer in charge of the section. 516. Record of Internal Check in Salary Audit Register. The number of the money column against which pay has been admitted in internal check and the Accounts Bill (A. B.) number and date of the voucher subjected to internal check should be recorded in the salary audit register under the heading "Date of Payment of Bills for the Month of" in the cage for the month for which the pay is due (and not of the month in which it is disbursed), thus:

“(2) A.B. No. 82EG dated.-------- “ If the amount of either pay or any of the deductions for a month is not the same as that shown in the relevant money column or if the payment or deduction is made with reference to more than one money column, the actual amount passed or deducted through the pay bill should in addition, be noted in the cage. Alternatively a guiding letter or symbol should be placed in the cage and the significance thereof, viz., the


CHAPTER V


5.10

particulars of the payments or deductions in question, explained in the blank space provided for the purpose in the salary audit register. This procedure should also be followed when payments or deductions for broken periods or any peculiar payments or deductions are made. 517. The enfacement on every bill subjected to internal check should be filled in by the Junior Auditor. The pay bill should then be put up with the salary audit register to the Accounts Officer, who, after exercising the requisite check, should attest the enfacement on the bill and the entry in the relevant cage of the salary audit register with his initials and submit the bill and salary audit register for check and attestation by the Accounts Officer in charge. 518. Deleted. 519. Deleted. 520. Deleted. 521. Deleted. 522. Deleted.

B. CADRE CHECK.

523. Cadre Register. A register in form A. 523 should be maintained in the office of Financial Adviser and Chief Accounts Officer for the purpose of Cadre check. Instructions for checking the cadres are prescribed in the Pakistan Railways Establishment Code. The detailed checks to be applied to cadres are prescribed in paragraph 527 et seq.


CHAPTER V


5.11

FORM A. 523 CADRE REGISTER OF OFFICERS OF THE DEPARTMENT / SERVICE

Present on

duty in July 20 . Aug 20 .

Names of Incumbents

A.B

. No.

Whole month

Date from

and to

Serial number

connecting periods

forming the same chain

Remarks Whole month

Date from and to

Serial number

connecting periods

forming the same chain

Remarks

And so on for every month

. . . . . . . .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

I I I

. .

. .

I I I

. .

. .

I I I I

. .

. .

. .

. .

. . . . . .

1-8 16-20

. . . . . .

6-10 25-30

. . . . . . . .

1-5 11-24 9-15

21-30

. . . . . .

II

. . . . . .

22

. . . . . . . .

22II

. . . . . . . . . .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. . . . . . . . . .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. . . . . . . . . .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. . . . . . . . . .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. .

. . . . . . . . . .

. .

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. .

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. .

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. . . . . . . . . .

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. .

. .

. .

Permanent 1-A . . 2-B . . 3-C . . 4-D . . 5-E . . 6-F . . 7-G . . 8-H . . 9-I . . 10-J . . 11-K . . 12-L . . Officiating P . . Q . . Total

10 12

2 . . . . . . . . . . . .

524. Instructions for the Maintenance of the Cadre Register. In the cadre register, separate folios should be set apart for each service, department or class of appointments, as may be convenient. The number of sanctioned posts in a grade, class or other unit of classification should be entered at the top of the page or pages assigned to it under the initials of the Assistant Accounts Officer and the column "Names of Incumbents" should be opened by entering in order of seniority the names of the incumbents of permanent posts in the grade or class on 1st July. Such a number of lines as experience may show to be necessary should be left blank for entry of permanent promotions during the year to which the register refers. Such promotions should be entered, and the names of officers permanently leaving the grade or class should be scored out in red ink. Below the space provided for permanent incumbents should be entered the names of officiating incumbents beginning with those actually on duty on 1st July of the year. The names of officers holding temporary posts should be entered


CHAPTER V


5.12

below those holding permanent posts and those appointed in officiating arrangements in connection therewith. 525. After the end of a month, entries should be made in the columns for that month, showing which incumbents were on duty during any portion of the month. These entries should be made from the checked pay bills for the month or from the Memorandum of Differences (G.1645) and the Attendance Report (G.1652) accompanying the pay bills, as may be convenient. Against the names of those present throughout the month the figure "1" should be written in the first column, while against the names of those present for a part of the month only, the dates from and to which they were on duty should be entered in the second column as shown in the Form A.523, and in column 3 should be entered numbers beginning with 1, connecting the period which forms part of the same chain, the same number being repeated against each part of such chain. The highest number in column 3 will thus show the number of posts accounted for by the broken periods. If this number added to the sum of the figures entered in column 1 does not exceed the number of sanctioned posts, it is clear that the cadre has not been exceeded as a whole. To ensure that the cadre has not been exceeded during any day of the month, it must be seen, while entering the connecting numbers in column 3, that the dates indicating the fractions of the same chain do not overlap each other; the dates' 1-6, 7-20 and 21-31 indicate that the post was filled for the whole month. 526. To facilitate the completion of the check after the end of the month, brief notes indicating the changes during the month may be made either in the “Remarks” column or at the foot of the column for the month. Information regarding period of joining, and of taking or making over charge during which it is permissible for two officers to draw pay against one and the same post, should be recorded in the "Remarks " column. In the case of cadres which include a leave reserve, the total number of officers on leave and the total period of leave should, if necessary for the purpose of cadre check, be worked out and exhibited in the “Remarks” column. A departmental summary should then be prepared showing the number of “Duty posts” and "Leave Reserve posts” included in the sanctioned permanent cadre for each branch or department as compared with the actual number of officers on duty and on leave and deputation in that branch or department under the various categories. From the departmental summary, a general summary showing only the excesses and savings in all departments of Pakistan Railways by categories of appointments should be prepared and placed before the Accounts Officer. The general summary will help the Accounts Officer to see whether an excess in any class or category is or is not covered by a shortage in another class or category. The results of the check over cadres, as brought out in the general summary, should be communicated to the Financial Advisor & Chief Accounts Officer or General Manager within two months of the last day of the month to which the check relates.


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5.13

527. Checks to be Applied. The following checks should be exercised:

(1) Number of Permanent Officers.

(a) Administrative post. Not more than one officer may hold a lien on an administrative post.

(b) Divisional Officers’ posts. The number of officers holding lien on posts in each of the categories shown below should not exceed the number of posts sanctioned for the category in the department concerned:

• Divisional Officers • Assistant Officers

Provided, that an excess in the number of permanent Assistant Officers should be considered as permissible if there is a corresponding shortage in the number of permanent Administrative and Divisional Officers. An officer whose lien on a post has been suspended should not be included in the above calculations.

(c) Deleted.

(2) Number of Officers on duty.

(a) Administrative posts. No sanctioned working post may have more than one officer filling it on duty. (b) Divisional Officers. The number of officers drawing duty pay should not exceed the sanctioned number of divisional working posts unless the excess is covered by a corresponding shortage in the number of officers drawing duty pay against the higher, i.e., administrative working posts.

NOTE. This sub-clause does not apply to a department the leave reserve for which is provided in the District grade. (c) Assistant Officers. The number of officers drawing duty pay should not exceed the sanctioned number of Assistant Officers' working posts unless the excess is covered by a corresponding shortage in the number of officers drawing duty pay against the administrative and divisional posts. (d) Non—Gazetted Service. The number of officers drawing duty pay should not exceed the number of working posts in the non-Gazetted Service unless such excess is permitted under the rules or when a permanent post is vacant in a higher grade.


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5.14

(3) Total number of Officers on duty or on leave.

The total number of gazetted officers (other than officers of the Non—Gazetted Service) on duty or on leave should not exceed the total number, including the leave reserve, of permanent Administrative, Divisional and Assistant Officers' posts.

528. For the purpose of the checks prescribed in the foregoing rules, temporary posts should be kept outside the sanctioned cadre and permanent officers holding such posts should be considered as on deputation from their cadres to these posts.

C. MISCELLANEOUS

529. Recruitment to Posts and Services. Accounts Officers are not generally required to watch the observance of provisions of the following nature relating to recruitment or appointment to posts or services, as these are the concern of the administrative authorities, who should take the necessary steps in the matter:

(a) rules relating to the proportion to be observed in recruitment to services between personnel promoted from subordinate ranks and that recruited direct; or

(b) rules relating to educational or other qualifications. When, however, an Accounts Officer is of opinion that, in accordance with any rule or order, a post is reserved for members of a particular service and an outsider is appointed, he will call for the sanction of the authority which is competent to remove the reservation. The fact that the pay or a post has been fixed on the assumption that it will be held by a member of a particular service tends to show that it was intended to reserve the post for that service but by itself is not conclusive evidence.

530. No-demand Certificate for Military Officers in Pakistan Railways Employment. Military Officers in Pakistan Railways employment, when about to retire from active service, are required by the Defence Division to produce, besides the Last Pay Certificate (G.1673), a 'no-demand certificate' from the Pakistan Railways Accounts Officer under whose accounts control they are. This certificate should be granted only after adjusting all outstanding demands against the officers concerned.


CHAPTER VI

CHECK OF ESTABLISHMENT CHARGES — NON GAZETTED STAFF

14

CONTENTS



PAY BILLS OF NON-GAZETTED STAFF — RESPONSIBILITY OF OFFICERS SIGNING PAY BILLS

6.1 602

PAY BILLS OF EMPLOYEES IN PAY SCALE 1 — 4 6.1 603

REGISTER OF DEDUCTIONS 6.1 604

SCALE CHECK REGISTER 6.1 — 6.2 605

INSTRUCTIONS FOR POSTING THE SCALE CHECK REGISTER 6.2 606

PRINCIPLE OF SCALE CHECK 6.2 607

EXTENT OF SCALE CHECK OF PERMANENT ESTABLISHMENT 6.3 608

SCALE CHECK OF TEMPORARY ESTABLISHMENT 6.3 609

TEST CHECK OF PAY DRAWN BY STAFF 6.3 610

CHECK AGAINST DOUBLE PAYMENTS 6.3 611

PRECAUTIONS TO BE TAKEN IN PASSING SUPPLEMENTARY BILLS

6.4 612

ALTERNATIVE PROCEDURE FOR SCALE CHECK 6.4 — 6.5 613 — 615

SALARY CHECK REGISTER FOR CONSTRUCTIONS 6.6 616

SCALE CHECK REGISTER FOR CONSTRUCTIONS 6.7 617

OPENING OF NEW REGISTERS 6.7 618

SPECIAL ALLOWANCES 6.7 619

CHECK OF RENT ROLLS 6.7 620

BILLS FOR EDUCATIONAL ASSISTANCE 6.8 621


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6.1

601. Introductory. The rules prescribed in this Chapter should be applied in the internal check of charges relating to non-gazetted establishment. They should be deemed as supplementing those in Chapter IV.

A. PAY BILLS OF NON-GAZETTED STAFF

602. Responsibility of Officers Signing Pay Bills. The officer by whom a pay bill is signed is responsible for the correctness of facts regarding the actual employment on their legitimate duties of the establishment for whom pay is drawn. The internal check of pay bills should accordingly be conducted on this assumption.

603. Pay Bills of Employees in Pay Scale 1 - 4. In regard to the pay bills of employees in pay scale 1 - 4, for whom no Memorandum of Differences (G. 1645) are prepared, it will not be possible to check the correctness of the rates at which wages have been charged at the time of passing the bills for payment. So long as the rates charged are not in excess of the maximum of the appropriate scales, it should be assumed, at the time of passing the bills, that the wages have been drawn at the correct rates. Once a year, however, the rates shown in any one month's bill selected for the purpose should be checked with the employees’ service records maintained in the executive offices.

NOTE. Deleted.

604. Register of Deductions. For the purpose of watching the recoveries of authorized deductions from the emoluments of non-gazetted staff, registers in form A. 604 should be maintained in each Accounts Office. This form may, at the discretion of the Financial Adviser & Chief Accounts Officer, be treated as a distinct part of form A. 605 or A. 616 and bound therewith.

FORM A.604 REGISTER OF DEDUCTIONS FROM SALARIES AND ALLOWANCES

Particulars Recoveries

On what

account Authority

Name and designation

of employee

Amount to be

recovered

To end of

previous year

July August so on to June

To the end of current

year

Grand Total

Remarks

Rupees Rupees Rupees Rupees Rupees

605. Scale Check Register. For the purpose of exercising a check over the numbers of posts in the various time scales and pay scale number sanctioned from time to time registers in form A. 605 should be maintained in each Accounts Office. Separate foils should be set apart in these registers for each class or pay scale number of staff. Some entries have been shown in the form printed below by way of illustration.


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6.2

FORM A. 605 SCALE CHECK REGISTER

Grade 05 Sanctioned Scale of pay Rupees 3340-160-8140

Sanctioned Strength On Roll Strength

Authority Period of sanction

Date from

which takes effect

No. of

posts

Particulars of Bill Units July August

And so on

Remarks

FA &CAO / G.M.’s letter No…….. Dated…. Total

Permanent Do

3 1 4

Commercial Br. Rates Br.

3 1 4

3 1 4

606. Instructions for Posting the Scale Check Register. All sanctions in respect of non-gazetted establishment should, as received, be entered in the Scale Check Register and the entries attested by the Accounts Officer concerned. The pay bill of each cost centre should contain a summary of the sanctioned and on roll strength of the cost centre. The on roll strength as shown in the summary should be checked with the actual charged in the bill at the time of passing it. Entries of on roll strength should simultaneously be made from the checked summary into the Scale Check Register in the column for the month concerned. After the posting has been made of all the bills passed in internal check, the total on roll strength of each class in the accounting unit or division for the month should be compared with the sanctioned strength and excesses over the sanctioned strength, if any, should be taken up with the executive authorities concerned. Care should be taken by the supervising staff to see that there is no omission or double posting in making entries in the Scale Check Register. 607. Principle of Scale Check. Ordinarily, only one employee can remain on duty and draw pay against a sanctioned post. If more than one employee is shown as on duty against one and the same post or if an employee is shown as on duty against a post not sanctioned by the competent authority, the pay and allowances of the employees concerned should be held under objection. Under the rules, however, during joining time and during approved periods of 'making over' and 'taking over' of executive charges, both the relieving and relieved employees are counted as on duty against one and the same post. In making comparisons of on roll strength with the sanctioned strength, therefore, due consideration should be made for such instances, suitable remarks being recorded in the register.


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6.3

608. Extent of Scale Check of Permanent Establishment. The check against the sanctioned scale should, as a rule, be exercised cent percent every month in respect of all non-gazetted establishment including workshop staff and employees in pay scale 1 - 4.

NOTE. The following exceptions have, however, been permitted on the Pakistan Railways: (i) In the case of staff from BPS 5 — 15 (other than workshop staff)…………… this check may be limited to not less than 25 per cent. For this purpose, bill units should be divided into suitable number of sections and the scale check of each section should be completely carried out once in every four months. The selection of units or sections for check should be made at random and not in any particular order. (ii) In regard to the employees in pay scale 1 - 4, the check against the sanctioned scale should be conducted at least once every half-year.

609. Scale Check of Temporary Establishment. Temporary establishments, i.e., staff employed against temporary sanctions should be kept distinct from permanent establishments in the pay bills. In the Scale Check Register (A. 605) also, sanctions to temporary establishment should be recorded separately. A cent percent check should be exercised against the sanctions in regard to all temporary establishments at the time of passing the pay bills in internal check.

610. Test Check of Pay Drawn by Staff. The names of incumbents of all permanent posts, in scales of pay (e.g. in Scale No. 1 pay Rupees 2970 - 90 - 5670), the rates of pay admissible to them should be entered in a fly-leaf of the Scale Check Register (Form A. 605). The particulars in the pay bills relating to ‘name' and 'pay' of this class of staff should be compared with the entries in the fly-leaf of the Scale Check Register once a year. Any irregularity coming to light as a result of this comparison should be investigated and set right.

611. Check Against Double Payments. In order to safeguard against more than one payment on account of one and the same claim, a register in form A. 611 should be maintained by each Senior / Junior Auditor and the entries therein should be initialled by the Accounts Officer who passes the pay bills for payment.

FORM A. 611 REGISTER OF PAY BILLS PASSED FOR PAYMENT

Months to which the bills relate

July 20….

Regular bills Supplementary bills Cost Centre Number and

Name No. and

Date of bill


No. and Date of bill


August and so on

Remarks


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6.4

612. Precautions to be taken in passing Supplementary Bills. At the time of checking any supplementary bill, forms G. 1645, W. 464A and G. 1652 of the regular bills for the months to which the supplementary claim relates should be consulted to see that it has not already been passed for payment. In cases where reference to those forms does not serve the purpose or, where those forms are not submitted with the bills, the regular pay bills of the months affected should be consulted. When passing the supplementary claim for payment full particulars of the claim and reference to the supplementary bill should be entered prominently on the forms G. 1645, W. 464A and G. 1652 or, on the regular bills, for the months affected, against the names of the individuals concerned. A counter remark that this has been done should be given on the form G. 1645, W. 464A and G. 1652 of the supplementary bill or on the supplementary bill itself. All the entries and remarks made in connection with the passing of a supplementary claim should be checked and attested by the Accounts Officer. 613. Alternative Procedure for Scale Check. In respect of staff in scales of pay (e.g. in Scale No. 1 pay Rupees 2970 - 90 - 5670) a register in the form A. 613 may be maintained for the purpose of check of actual expenditure against funds and of number of persons employed against the sanctioned cadre. Part I of the register is for recording on roll strength and amount against the sanctioned posts and Part II for classification of expenditure by account heads. Separate pages should be allotted for separate cost centre or office in Part I and for each month in Part II. The total amount posted under the different heads of accounts in the latter part should be tallied with the amount of pay and allowances posted in Part I.

FORM A. 613

SALARY CHECK REGISTER OF NON-GAZETTED STAFF Part I

Appointments Sanctioned

Budget allotment

July

August and so on to June

Remarks

Order No.

Designation Sanctioned

Scale

Name of permanent incumbent

Name of officiating incumbent

Amount No. Rate Amount

Rupees Rupees


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6.5

Part II

Account Head A01151 A01155 A01202 And so on Total

Budget Provision for the year.

A.B. No.

Budget Provision for the month.

NOTE. The budget provision should be shown in red ink (Bold in case of computer generated report) under each head of account.. 614. In regard to staff (excluding engineering gangs and skilled labourers of the Engineering Department) in scales of pay (e.g. in Scale No. 1 pay Rupees 2970 - 90 - 5670) a Scale Check Register in form A. 614 should be maintained. This register is also in two parts, the second part being the same and used in the same way as Part II of form A. 613.

FORM A. 614 SCALE CHECK REGISTER OF NON-GAZETTED STAFF

Part I

July Sanctioned number by categories of posts

Sanctioned amount

Salary / Wage Period

Actual No.

passed

Gross amount of pay and

allowances


Remarks

Rupees Rupees No. Rupees 615. The Scale Check Register for engineering gangs and skilled labourers should be kept in form A. 615. This is also in two parts, the second part being the same and used in the same way as Part II of form A. 613.


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6.6

FORM A. 615

SCALE CHECK REGISTER OF ENGINEERING GANGS AND SKILLED LABOURERS

July

Permanent Temporary Sanctioned

number permanent

Salary / Wage Period No.

passed Amount

No. passed

Amount


Remark

Rupees Rupees No. Rupees

616. Salary Check Register for Constructions. All sanctions relating to establishments (other than work-charged) for lines under construction should be recorded individually and internal check of pay bills should be conducted with reference to such sanctions. A register in form A. 616 should be kept for this purpose in the Accounts Office. Separate folios should be set apart in this register for each construction. After the internal check of each pay bill, the gross amounts passed to each employee should be posted in the register under the month concerned.

FORM A. 616 CONSTRUCTION SALARY CHECK REGISTER

Orders or reports regarding appointments, postings, joining, promotions, reversions, grants of allowances, etc.

July

Authority No. Date

Nature of

order or

report

Date from

which order takes effect

Class and

grade

Pay and allowance

Scale and

Authority

Name and designation

No. of days, if

for broken periods

Amount passed

in internal check

Leave

Order

Authority No. Date Nature of

leave Period of

leave

When availed

of

When returned to duty

Remarks And so on to June


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6.7

617. Scale Check Register for Constructions. The check against the sanctioned scale of establishment (other than work-charged) on constructions may be exercised by maintaining a register in form A. 617. Separate pages should be allotted in this register for each construction project.

FORM A. 617 CONSTRUCTION SCALE CHECK REGISTER

Sanctions Actual

Period of employment

Authority for

Sanction

Designation of post

Period for which

sanctioned

Rate or scale of pay

Period (brought forward)

for which

sanction already utilized

Names of incumbents July August

And so on to

June

Total to

end of

year

Remarks

Rupees

618. Opening of New Registers. As forms A. 604, A. 605, and A. 613 to A. 617 provide columns for recording particulars for only 12 months, fresh registers have to be opened for each year. In carrying forward entries to a new register, care should be taken to see that no outstanding sanctions, orders or details necessary for the proper check of future claims are omitted. The entries made in the new registers should be checked and attested by the Assistant Accounts Officer.

619. Special Allowances. The special allowances (i.e., over time, running and under rest allowances) granted to non-gazetted railway servants are generally drawn through pay bills. If at the time of pre-check of pay bills, the propriety of the claims on account of these allowances is initially admitted in internal check on the authority of the departmental officer signing the pay bills, a test check should be conducted afterwards locally, or at inspections once a year as may be practicable with the initial documents on which they are based. This check may, at the discretion of the Financial Adviser & Chief Accounts Officer, be limited to a percentage to be fixed by him. Errors and irregularities noticed during this check should be taken up with the executive and the adjustments of over payments, if any, watched through the subsequent month's bills.

620. Check of Rent Rolls. The rent rolls (E.1969) received with the pay bills should be checked to see not only that the amount shown as rent recoverable is correct and that the recovery has actually been made through the pay bill but also that the benefit of free quarter is not allowed to staff ineligible to it. (See paragraphs 1904 and 1970 of the Pakistan Railways Code for the Engineering Department).


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6.8

B. MISCELLANEOUS

621. Bills for Educational Assistance. Non-gazetted railway servants are eligible for assistance from Pakistan Railways revenues for the education of their children in accordance with the rules prescribed for the purpose. For the internal check of claims for educational assistance preferred under these rules, a manuscript register (A.621) should be maintained to record particulars relating to:

(a) names of railway servants to whom assistance is granted,

(b) names of children,

(c) names of schools,

(d) reference to bills and

(e) amount passed for payment to railway servants month by month. The entries in this register should be attested by the Assistant Accounts Officer.


CHAPTER VII

INSPECTION OF EXECUTIVE OFFICES

15

CONTENTS


SCOPE OF INSPECTIONS 7.1 701 — 702

INTERVALS BETWEEN INSPECTIONS — INSPECTION OF STORES 7.1 703

INSPECTION OF STATION ACCOUNTS 7.1 704

INSPECTION OF DIVISIONS AND SUBORDINATE OFFICES 7.1 705

INSPECTION OF SUBORDINATE OFFICES 7.2 706

INSPECTION OF OTHER OFFICES 7.2 707 (708 Deleted)

PROGRAM OF INSPECTIONS 7.2 709

NOTICE OF INSPECTION 7.2 710

GENERAL INSTRUCTIONS 7.2 — 7.3 711

DISCUSSION WITH THE EXECUTIVE OFFICERS 7.3 712

INSPECTION REPORT 7.3 713

PART I OF THE REPORT 7.3 714

PART II OF THE REPORT 7.3 — 7.4 715

FRAUDS AND LOSSES 7.4 716


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7.1

701. Scope of Inspections. The initial accounts records, on which the claims and accounts returns submitted to the Accounts Office are based, but which are not submitted along with them to the Accounts Office, should be inspected locally. The object of such inspections is to ensure that returns, vouchers, etc., submitted to the Accounts Office, have been correctly prepared and accord with facts, and that all initial records, on which such returns, vouchers, etc., are based, have been maintained efficiently and in a way that they can be produced as reliable evidence in a court of law, should an occasion arise. Such inspections should include the verification of cash and stores. 702. Inspections will embrace only a test-check of the initial records of the office, but cash and stores will be checked in full.

Intervals between Inspections 703. Inspection of Stores. Stores whether in depots or lying with the consuming department as materials-at-site, subordinate stores or tools and plant in the various offices, should be verified by Stock Verifiers or Inspectors of Stores Accounts, subject to the general supervision of, and occasional test-check by, an Accounts Officer. The inspections should be so arranged that all materials in a depot are verified once a year, that all materials-at-site of works and stores with imprest holders lying with subordinate stores are verified once in two years, and all tools are verified once in three years. Detailed rules for the verification of stores are laid down in Chapters XXXII and XXXIII of the Pakistan Railways Code for the Stores Department. NOTE. The Financial Adviser and Chief Accounts Officer may extend the periods of verification or curtail the items to be verified in cases where he and the General Manager agree that:

(i) the reduction in check will not impair efficiency

(ii) the reduced check will provide sufficient safeguards against loss, and (iii) a too rigid application of the above rule is not conducive to economy or is wasteful. 704. Inspection of Station Accounts. The initial accounts of all stations should be inspected by the Inspectors of Coaching and Goods-Accounts, whose work will be regularly test-checked by a Traveling Accounts Officer. Detailed instructions in this connection are laid down in Chapter XXIX. 705. Inspection of Divisions and Subordinate offices. The initial accounts of expenditure in the various divisional offices should be inspected by a Gazetted Officer once every two years, but the initial accounts of engineering expenditure, both construction and open line, should be inspected once a year. The first inspection of a


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7.2

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

Procedure 709. Program of Inspections. A program of inspections to be conducted during the course of a year should be drawn up at the commencement of the year. In drawing up the program, due regard should be had to the program of inspections of the Statutory Audit staff so that an undue strain may not be imposed on the executive offices by the accounts and audit inspections taking place within a short interval. (See also Note below paragraph 705 above.) 710. Notice of Inspection. The head of the office which is proposed to be inspected should be given sufficient notice of the probable dates of inspection, so that, he may collect the necessary documents and arrange to be present at his headquarters to discuss with the Inspecting Officer the results of the inspection. 711. General Instructions. During the inspection of an executive office:

(i) a detailed examination should be made to see that all the returns, bills, statements and accounts of one month submitted to the Accounts Office agree with the books and original records kept locally;


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7.3

(ii) a test-check should be made, of the original records not submitted to the Accounts Office and of the accounts, returns, vouchers, etc., which are not checked in the Accounts Office or which cannot be checked adequately except locally, since the last inspection either by Accounts or Audit; and

(iii) a general review of the procedure relating to initial accounts of receipts and expenditure of cash and stores should be made with a view to making helpful suggestions towards the elimination of useless returns, redundancy of any kind and wasteful methods and to assisting the departmental officers in matters affecting accounts, budget, or the financial regularity of transactions.

712. Discussion with the Executive Officers. All irregularities and objections noticed during the course of inspection should be noted down methodically. The Inspecting Officer should discuss all the important points noted down with the head of the office inspected, as far as practicable, on the spot. If, as a result of the discussion, the Inspecting Officer is satisfied that there has been no irregularity or objectionable feature in regard to any point it should be dropped and should not find a place in the inspection report. 713. Inspection Report. At the conclusion of an inspection, an inspection report should be prepared embodying all irregularities and objections for which no satisfactory explanations were forthcoming. It should be prepared in two parts. The first part should contain points of major importance only, all other items being relegate to Part II. 714. Part I of the Report should be in quadruplicate. One copy will be retained in the Accounts Office as office copy; three copies will be sent to the immediate superior of the Officer whose office was inspected with request that two copies may be forwarded to the head of the office inspected for remarks. The latter should return one copy with as complete replies as possible through his immediate superior to the Inspecting Officer. Before forwarding the replies, the immediate superior should satisfy himself that they are correct and complete, and where necessary, should have them amended or amplified to avoid further correspondence. The remarks of the Executive Officer should be scrutinized and further action that may be necessary taken under the orders of the Accounts Officer. If any cases of serious irregularities come to light in the disposal of the inspection report (Part I), the details thereof should be entered in the Register of Serious Irregularities (A. 364) and the progress of their disposal carefully watched. 715. Part II of the Report. This report should be made out in duplicate. One copy should be retained as office copy and the other sent direct to the Officer in charge of the office inspected with the request that irregularities pointed out therein may be regularized and the recurrence of such irregularities guarded against. The Officer in charge of the office inspected need not return the report (Part II) with his remarks to the


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7.4

Accounts Officer. He should, however, give suitable remarks as to the action taken by him against each item in the report before filing it. The Accounts Officer should, during his next inspection, examine the remarks recorded on the Executive Officer's copy of the Part II of the report and satisfy himself that suitable action has actually been taken on the points raised therein. 716. Frauds and Losses. When a fraud or loss comes to notice during an inspection, the nature and extent thereof should be investigated and a report made to the Executive Officers concerned. Further action should be taken in accordance with the rules prescribed in paragraph 372 et seq.


CHAPTER VIII

COMMUNICATIONS FROM AUDIT AND ACTION THEREON

16

CONTENTS


COMMUNICATION FROM AUDIT 8.1 801

ACTION BY THE ACCOUNTS OFFICER 8.1 802

AUDIT INSPECTION REPORTS 8.1 803

REPLIES TO AUDIT INSPECTION REPORTS 8.1 804

DISAGREEMENT BETWEEN THE ACCOUNTS OFFICER AND THE DIRECTOR GENERAL AUDIT, RAILWAYS

8.2 805

AUDIT OBJECTIONS AND PROVISIONAL PAYMENTS 8.2 806

RECTIFICATION OF MISTAKES IN ACCOUNTS DISCLOSED BY AUDIT

8.2 — 8.3 807

DRAFT PARAGRAPHS FOR RAILWAY AUDIT REPORT 8.3 — 8.4 808 — 809

GENERAL 8.4 810


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8.1

801. Communication from Audit. Ordinarily, the results of statutory audit are communicated through:

(1) The more important and serious irregularities discovered in the course of audit of Accounts Office records are conveyed through Draft Paras directly to the Principal Accounting Officer and others. Draft Paras issued are discussed in Departmental Accounts Committee (DAC) meeting. (2) Audit notes detailing minor irregularities discovered in the course of audit of Accounts Office records. (3) Inspection report showing the results of audit of the initial records of executive offices.

(4) A record of petty objections not formally raised will also be maintained by Director General Audit, Railways and sent periodically, as may be arranged, to the Financial Adviser and Chief Accounts Officers for scrutiny and review.

802. Action by the Accounts Officer. The Accounts Officer should generally take the same action on defects and irregularities brought to notice by the Director General Audit, Railways as he would take if they had been discovered in the course of internal check applied by his own staff.

803. Audit Inspection Reports. An inspection report will consist of two parts, viz., Part I dealing with the more important matters and Part II dealing with minor or routine matters. Audit notes detailing the results of monthly test audit will similarly consist of two parts. The final disposal of Parts II of audit notes and inspection reports whether on the accounts or executive offices rests with the Accounts Officer and no formal reply to the Director General Audit, Railways is necessary. But, the disposal of such audit notes and inspection reports should be made available to the Director General Audit, Railways. Part I of inspection reports and audit notes and Draft Paras on the more important irregularities should be dealt with by the Accounts Officer without delay and a reply should be sent to the Director General Audit, Railways as soon as possible showing clearly the action taken thereon.

804. Replies to Audit Inspection Reports. Replies to inspection reports of executive offices should be sent by the office concerned to the Accounts Officers. In scrutinizing them, the Accounts Officer should call for further information if necessary, and consult the head of the division or department concerned, where desirable, before giving a reply to the Director General Audit, Railways.


CHAPTER VIII


8.2

805. Disagreement between the Accounts Officer and the Director General Audit, Railways. If the Accounts Officer is unable to accept the view of the Director General Audit, Railways, he should, if requested by the latter, make a reference to the General Manager, except when the question is one of accounts procedure or of the administration of the accounts establishment under the administrative control of the Member Finance when the matter should be referred to him. The General Manager should be requested to obtain the orders of the Ministry of Railways (Railway Board) if the matter is beyond his competence to decide. When making such a reference, the Accounts Officer should send a verbatim copy of the Director General Audit, Railways’ objection and a statement of his own views.

806. Audit Objections and Provisional Payments. If the Director General Audit, Railways objects to any payments of a recurring nature and it is considered to continue them pending settlement of the objection, they may be made provisionally and subject to recovery, the payee receiving the payments being so informed.

807. Rectification of Mistakes in Accounts disclosed by Audit. If the audit scrutiny discloses any inaccuracy in the accounts compiled by the Accounts Officer, the following procedure, which is equally applicable to mistakes detected in internal check, should be adopted:

(1) If the accounts of the year have not been finally closed, the mistake should be rectified through the accounts of the month in hand.

(2) Mistakes and misclassification noticed after the June accounts have been closed should be rectified before the Financial Statements and Finance Accounts are prepared, and intimated to the Member Finance either through a revised accounts or through corrections to accounts already submitted.

(3) Mistakes and misclassifications noticed after the submission of the Financial Statements should be dealt with in accordance with the following rules:

(a) if the item properly belongs to one account head but is wrongly classified under another, a suitable rectifying entry with the approval of competent authority will be passed.

(b) If corrections or transfer affect major heads, unless they affect the accounts of different Governments or represent re-adjustment of less important misclassifications of a previous year, they should usually be effected through the Retained Earnings by passing the adjusting entries. This would prevent unnecessary inflation of the current year’s accounts and the


CHAPTER VIII


8.3

voting of grants of doubtful propriety which the inclusion of the correcting entries in the current accounts would otherwise involve.

(c) If the error affects a debt or remittance head, the procedure should be as follows:

(i) Item taken to one debt or remittance head instead of another — The correction should be made by transferring it from the one to the other.

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

(iii) Item credited or debited to a revenue head instead of to a debt or remittance head — The correction should be made by crediting or debiting the relevant head.

(4) If the rectification of mistake would lead to an excess over a grant or grants voted by the Assembly or an appropriation sanctioned by the President or to a considerable change in the contribution payable during the year to general revenues the orders of the Member Finance, must be first obtained.

808. Draft Paragraphs for Railway Audit Report. (1) According to the principles which, the Auditor General has agreed, will govern the relations of Audit with the Executive, the following will be included in the Railway Audit Report:

(a) Those cases of financial irregularities as have not been rectified to the satisfaction of Audit by the Executive. (b) Cases of losses, writes-off or nugatory expenditure.

(2) In regard to (1) (a) above, departmental action for rectification of financial irregularities in the following cases, lies with the Ministry of Railways (Railway Board):

(a) Cases in which the Audit department feels doubtful as to the adequacy of the action taken by Pakistan Railways and therefore considers action or cognizance of the Ministry of Railways (Railway Board) is necessary.

(b) Matters which can adequately be dealt with only by the Ministry of Railways (Railway Board) e.g., cases regarding general policy.


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8.4

In such cases, Pakistan Railways Audit officers have instruction to forward copies of the original correspondence with the Executive to the Director General Audit, Railways so that he might place them before the Ministry of Railways (Railway Board) for consideration and departmental action. 809. When the Director General Audit, Railways proposes the inclusion of any particular case in the Railway Audit Report, he will send a copy of his provisional draft paragraph to the Financial Adviser and Chief Accounts Officer for obtaining the acceptance of the Railway Administration. This should be dealt with expeditiously and returned to the Director General Audit, Railways ordinarily within a period of six weeks with the Railway Administration‘s comments both on the statement of facts contained therein and the inferences drawn therefrom by the Director General Audit, Railways. If the draft contains any statements which are not accepted as correct by the Railway Administration, the attention of the Director General Audit, Railways should be drawn to them. If the paragraph deals with a question of accounts procedure or contains comments on the working of an Accounts Office under administrative control of Member Finance, a copy thereof together with the Financial Adviser and Chief Accounts Officer’s views and explanation should be sent to Member Finance.

810. General. The Accounts Officer should, in giving replies to the communications to the Director General Audit, Railways, act in close collaboration with the administrative authorities concerned, so that the information given to Audit may be an authoritative statement of facts on behalf of the Railway Administration, and there may be no possibility of any dispute at a later stage.


CHAPTER IX

CASH AND PAY DEPARTMENT

17

CONTENTS

DESCRIPTION

PAGE NO. PARA NO.

INTRODUCTORY 9.1 — 9.2 901 — 903

TREASURY RULES 9.2 904 — 905

CASHIER’S CASH BOOK 9.2 906

BALANCING THE CASHIER’S CASH BOOK 9.3 907

ACCOUNTS CHECK OF CASH BOOK 9.3 908

VERIFICATION OF CASH BALANCE BY ACTUAL COUNT 9.3 909

REMITTANCES OF STATION RECEIPTS TO THE CASH OFFICE

9.3 910

TRAVELLING SAFES 9.3 911 — 912

CASH WITNESSES 9.4 913 — 914

RECEIPTS OF STATION REMITTANCES BY CASHIER 9.4 915

CASH BAGS 9.4 — 9.5 916 — 917

OPENING THE CASH BAGS AND COUNTING THE CASH 9.5 — 9.6 918 — 920

DISCREPANCIES 9.6 921 — 922 (923 Deleted)

SHROFFING 9.6 924 (925 — 934 Deleted)

COUNTERFEIT CURRENCY NOTES 9.7 935

ACKNOWLEDGEMENT OF STATION REMITTANCES 9.7 936

CASH CHECK SHEET 9.7 — 9.8 937

REMITTANCE TO TREASURIES 9.8 — 9.9 938 — 939

PAY OFFICE—PAY DISTRICT 9.9 940


CHAPTER IX


18

CONTENTS

DESCRIPTION

PAGE NO. PARA NO.

PAYMASTER’S CASH BOOK 9.9 941

PROVIDING FUNDS TO SECTIONAL PAYMASTERS 9.10 — 9.11 942 — 943

BILLS DISTRIBUTION REGISTER 9.11 944

ADVICE NOTES OF BILLS AND CHEQUES DISPATCHED 9.11 945

RETURN OF FORMS A.207 AND A.209 TO ACCOUNTS OFFICE

9.11 946

SECTIONAL PAYMASTER’S CASH BOOK 9.12 947

BALANCING THE PAYMASTER’S AND SECTIONAL PAYMASTER’S CASH BOOKS

9.12 — 9.13 948 — 949

RETURN OF BILLS TO PAYMASTER 9.13 — 9.14 950 — 951

UNPAID WAGES LISTS 9.14 952

DISPOSAL OF UNPAID WAGES 9.14 — 9.15 953

RETURN OF BILLS TO ACCOUNTS OFFICE 9.15 954

CHECK OF PAYMASTER’S CASH BOOK 9.15 955

ACCOUNTS OFFICER’S ACQUITTANCE 9.15 — 9.16 956

PAYMENT PROCEDURE — NOTICE OF PAYMENT 9.16 — 9.17 957 — 960

WITNESSING OF PAYMENTS

9.17 961 — 962

INTER-DISTRICT PAYMENTS 9.17 — 9.18 963 — 964

INTER-DIVISIONAL / ACCOUNTING UNIT PAYMENTS 9.18 965

POSTAL PAYMENTS 9.19 966 (967 Deleted)

RECEIPTS FOR PAYMENTS 9.19 968


CHAPTER IX


19

CONTENTS

DESCRIPTION

PAGE NO. PARA NO.

PAYMENTS BY CHEQUES AND PAYMENTS INTO BANKS 9.19 969 (970 Deleted)

GENERAL INSTRUCTIONS TO SECTIONAL PAYMASTERS 9.20 971 — 974

PAYMENT OF WAGES 9.20 — 9.21 975 — 976

PAYMENT TO CONTRACTORS 9.21 — 9.22 977 — 979

TIME LIMIT FOR RETENTION OF BILLS 9.22 980

SURPRISE CHECKS 9.22 981

IMPRESTS OF SECTIONAL PAYMASTERS 9.22 — 9.23 982 — 984

CUSTODY OF CASH 9.24 985 — 986

TRANSFER OF CHARGE OF SECTIONAL PAYMASTERS 9.24 987 — 989


CHAPTER IX


9.1

A. GENERAL

901. Introductory. The banking of all cash received and the disbursements of all duly authorized payments on behalf of Pakistan Railways are mainly the responsibility of the “Chief Cashier and Treasurer”. Cash Office under the immediate charge of Chief Cashier and Treasurer at Pakistan Railways Headquarters is authorized to receive cash on behalf of Pakistan Railways. In Pakistan Railways, being a divisional organization, there are Sectional Paymasters and Divisional Paymasters who function in the same way as, and subordinate to, the Chief Cashier and Treasurer regarding payments. Unless the contrary is clear from the context, the term “Paymaster” includes the Divisional Paymaster.

902. The Chief Cashier and Treasurer and his staff will work under the Administrative control of the Financial Adviser & Chief Accounts Officer-Revenue whose duty is to prescribe detailed rules of procedure for the conduct of business in the cash and pay offices and for the internal check and inspection of the cash and pay work. The “Cash and Pay” work of Pakistan Railways may be performed either departmentally or under contract. In the latter case the sanction of the Member Finance is necessary to the letting out of the work under contract, and to the terms of the contract, including the rate of remuneration to the contractor. 903. (1) The rules prescribed in this Chapter are generally designed to ensure certain essential requirements, viz., promptness and correctness in dealing with cash receipts and payments, and avoidance of risks of misappropriation or loss. If, in the actual application of these rules, there are practical difficulties due to the peculiarities of the organization of the Chief Cashier and Treasurer Office, there is no objection to any rules or forms being modified to suit local conditions, provided the essential requirements of the rules or forms are not overlooked. All such modifications should be made by the Financial Adviser & Chief Accounts Officer and embodied in an office manual containing particulars of deviations from the rules in this code.

(2) The detailed rules of procedure prescribed by the Financial Adviser & Chief Accounts Officer for the conduct of business of the Chief Cashier and Treasurer Office should inter alia provide for:

(a) the systematic internal check over the accounts of the moneys passing through the hands of the cashier and other officials concerned;

(b) a continuous review of the arrangements for the expeditious disbursement of the moneys, for the custody thereof, and for the prompt and correct disposal of undisbursed balances and of sums otherwise payable into the treasury;

(c) the adequate reconciliation, preferably without previous notice, of cash balances with the accounts outstanding against the custodians of the balances.


CHAPTER IX


9.2

It is a responsibility of the Financial Adviser & Chief Accounts Officer to satisfy himself, at irregular intervals by inspections and surprise checks, that the system of supervision, as prescribed by him or in the authorised codes or special orders is carried out efficiently, and to see that, if there is any defect in supervision it is corrected and any necessary amendment of the rules receives the sanction of the competent authority. The fact that the Cashier, Paymaster or other subordinates of the Chief Cashier and Treasurer have given security, or executed a bond, in no way alters this responsibility of the Financial Adviser & Chief Accounts Officer. 904. Treasury Rules. The general rule is that all moneys received by Pakistan Railways should be paid promptly into Government treasuries and that funds required for payments should be obtained from Government treasuries by cheques drawn by the Accounts Officer or by Officers authorised by him. (Exceptions to this general rule are detailed in paragraph 1405-G).

905. The treasury business for and on behalf of Railways is conducted by the State Bank of Pakistan at every station at which it has a local head office or a branch, receiving revenues and making payments under the orders of competent government officers. At stations where there is no office of the State Bank of Pakistan, but where there is local head office or branch of the National Bank of Pakistan, the government treasury business is conducted by the National Bank of Pakistan, serving as agents of the State Bank of Pakistan. In this Code, therefore, wherever the terms “Treasury” and “Treasury Officer” occur, they include the treasury branch of the State Bank of Pakistan or the National Bank of Pakistan and the local agents of such banks, respectively. The treasury rules (of the Federal Government) applicable to the Pakistan Railways are printed as Appendix XV to this Code.

B. CASH OFFICE

906. Cashier’s Cash Book. The Cashier should deal with the receipt and disposal of station remittances and other cash receipts of Pakistan Railways. He should maintain a cash book in Form A-906 in which should be recorded the receipt and disposal of cash. (See paragraphs 937 and 938.)

FORM A. 906 CASHIER’S CASH BOOK FOR………………….20 _ _

Dr. Cr. Date Particulars. No. of

voucher No. of Receipt

Details Total Date Particulars No. of voucher

No. of challan

Details Total

……………. ……...………….. Chief Cashier and Treasurer Accounts Officer


CHAPTER IX


9.3

907. Balancing the Cashier’s Cash Book. At the close of business each day, the Cashier should balance his cash book (A-906) and enter at the foot of the page a statement showing the details of all the cheques and cash he has in hand and the purpose for which they are held. The total of this statement should agree with his cash balance each day. (For the purpose of detailing the balances on hand, a separate manuscript “Asset Register” may, if found more convenient, be maintained). 908. Accounts Check of Cash Book. The cash book, with all vouchers and supporting documents should be submitted daily for examination and check to the Accounts Officer, who should sign the cash book in token of having checked it. The Accounts Officer is responsible for seeing that the whole of each day’s cash collections is duly remitted to the treasury. 909. Verification of Cash Balance by Actual Count. The Accounts Officer should also verify the cash balance, by actual count on 30th June of each year and once every other calendar month, preferably without prior notice. 910. Remittances of Station Receipts to the Cash Office. Under arrangements with the treasuries, the collections of certain stations may be arranged to be paid by Station Masters direct into the treasuries. The collections of all other stations should be required to be remitted daily to the cash office. In the former case, the Chief Commercial Manager in consultation with the Financial Adviser & Chief Accounts Officer will, subject to the rules in paragraphs 2168 to 2172 of the Pakistan Railways Code for the Traffic Department, issue detailed instructions to the stations regarding the procedure to be followed in the matter (including precautions to safeguard loss of the remittances) and in accounting. In the latter case, the procedure outlined in the following paragraphs should be followed. 911. Travelling Safes. Station remittances to the cash office should be made in travelling safes every day by train under arrangements with the Traffic (Commercial) Department which remains responsible for the money until it is taken over by the cashier or his representative. 912. The safes should, on arrival at the station, be placed under the charge of the station police guard or otherwise properly secured, as may be locally arranged, until the contents are made over to the Cashier, or his authorized representative, who should attend at the station daily to take delivery of the cash bags at such times as may be arranged by the Financial Adviser & Chief Accounts Officer and the Chief Commercial Manager.


CHAPTER IX


9.4

913. Cash Witnesses. In order that the interests of the station staff may be sufficiently protected, the Traffic (Commercial) Department should furnish one or more Cash Witnesses daily, as may be necessary, to witness all operations connected with the remittances, from the time the bags are made over to the Cashier or his representative at the station till the cash has been counted out of them. 914. Cash Witnesses should not, in any way, assist in the work of counting the cash (but see paragraph 921). They should sign the counterfoils of the Cash Remittance Notes (T-2153) received with the station earnings, and see that the entries of the amounts of Cash Remittance Notes (T-2153) in the cash check sheet (A-937) are correctly made, and sign the document (A-937). The same men should not be regularly told off as “Cash Witnesses”. Receipt of Station Remittances by Cashier 915. Subject to any modifications, which may be authorized by the Financial Adviser & Chief Accounts Officer, the procedure, detailed in the following paragraphs, should be followed in dealing with station remittances. 916. Cash Bags. The safes should be opened in the presence of the Cashier, the Cash Witness or the Station Master on duty and the head constable of the police guard provided at the station, and the particulars of the contents should be posted into a register of cash bags (Form No. A.916) to be kept by both the Cashier and the Cash Witness or Station Master. In this register (A.916) the total number of cash bags received from each station should be entered against that station in the column “Total No. of bags” and the serial number of each bag, as given on the outside, should be entered in the column “No. on bags.” Should any of the cash bags be found to be torn, or the locks or seals damaged, a note of the fact should be made in the column “Remarks.” The number of each safe, the station from which it started, and the total number of bags found in it should also be entered in the register. It should then be signed by the Cashier or his representative, the Cash Witness (and the police head constable) in token of the correctness of the entries made therein.


CHAPTER IX


9.5

FORM A. 916 REGISTER OF CASH BAGS RECEIVED AT …………., ON…….…………... 20..... BY TRAIN …………………………………….

Station from No. of safe

Total No. of

bags

No. on bags

Name of the

Counters

Signature of counters

Remarks

Cashier’s

Representative Cash Witness Police Head

Constable Cashier

917. The cash bags should then, under the personal supervision of the Cashier or his representative and a Cash Witness be taken to the counting room in the cash office under a police (or other suitable) escort. From the time the cash bags are taken over by the Cashier or his representative till the time of the final counting out of the contents, the cash should not be touched except in the presence of the Cash Witnesses. 918. Opening the Cash Bags and Counting the Cash. On arrival at the counting room, the Cash Witness will make over the cash bags, station by station to the cash counters whose duty is to count the cash in the bags on behalf of the Cashier. The acknowledgement of the cash counters will be obtained either on form A.916 in the column “Signature of counters” or in a separate register showing (i) the names of counters, (ii) number of bags and (iii) signature of the counters. 919. The bags should then station by station, be opened by the cash counter (the Cash Witness and the Cashier or his representative looking on), and the contents emptied on a carpet or table quite clear of everything which might hide coins if they rolled under it. 920. Not more than one cash counter should be employed in dealing with the bags from one station, and until these are finally disposed of, the bags of another station should not be touched by that cash counter. On opening a cash bag the cash counter should first take out the Cash Remittance Note (T.2153) and hand it over, without unfolding, to the Cash Witness and then proceed to count the cash. The cash counter


CHAPTER IX


9.6

should call out the total amount of cash of each description and the Cash Witness should verify with the entries in the Remittance Note (T.2153). 921. Discrepancies. If the cash agreed exactly with the Remittance Note (T. 2153), the Cash Witness and the Cashier or his representative should initial the counterfoil of that document. If a discrepancy be discovered between the cash and the Remittance Note, a recount should first be made by the Cash Witness, and if that fails to settle the matter, the Cashier should be apprised forthwith. Further action to establish the bonafides or otherwise of the discrepancy should be taken by the Cashier in accordance with the detailed instructions prescribed by the Financial Adviser & Chief Accounts Officer on this behalf. In all such cases, however, the matter should be immediately reported to the Accounts Officer of the cash office who should cause such investigations to be made as he considers necessary and should, subject to the orders of the Financial Adviser & Chief Accounts Officer, when necessary, fix responsibility. 922. When counters are engaged, as is generally the case, on the responsibility of the Cashier, it will rest with the latter to see that the losses, for which they are held responsible, are made good. 923. Deleted. 924. Shroffing. The Cashier is responsible for seeing that the cash in each bag is closely examined by the counter during the verification so that uncurrent coins, oiled and spurious notes, etc., may be detected. If, when the cash remittances of Pakistan Railways are subsequently tendered at the Treasury, uncurrent coins, oiled and spurious notes, etc., are detected therein in addition to those already discovered by the cash office at the time of verification of station cash, the loss should be made good by the Cashier. 925. Deleted. 926. Deleted.


929. Deleted.

930. Deleted.

931. Deleted.


CHAPTER IX


9.7

932. Deleted.


935. Counterfeit Currency Notes. Spurious currency notes will be handed over to the police authorities for investigation, a special report of the case being made to the Chief Commercial Manager. Their value will be placed to the debit of stations concerned and where the notes are palpable forgeries, the amount will have to be made good at once by the station staff responsible. When, however, they are classed by the Accounts Officer as good imitations which could not be recognized by the station staff as forgeries with the exercise of reasonable care during the ordinary course of business, the value may be permitted to remain at debit of stations till the completion of the investigations, when the General Manager will decide, on a consideration of the facts of the case, whether the loss should be made good by the station or borne by the Pakistan Railways. Half mutilated, mismatched, or altered notes will be returned to stations by the cash office. The amount should be made good at once by the party responsible for its acceptance.

936. Acknowledgment of Station Remittances. The cash received from stations having been compared with the amounts shown in the Cash Remittance Notes (T. 2153) and examined, the correct amount with which each station is to be credited should be entered in the second, third and receipt foils of the Cash Remittance Note (T. 2153). All three foils should be signed by the Cashier and the any Cash Witness. One foil should be passed on to the Accounts Office with the Cash Check Sheet (A. 937) and the other returned to the station concerned as an acknowledgment. One foil is retained at cash office as record. Any corrections necessitated by short remittances or remittances of uncurrent coins and oiled and spurious notes, for which the station has been declared liable should be made in red ink with suitable explanatory remarks by the Cash Witness and initialled by him. 937. Cash Check Sheet. The particulars of the cash remittances of each day should be tabulated in Form No. A.937, Traffic Cash Check Sheets which should show the total amount of cash acknowledged to have been received from each station and the grand total of cash received from all stations and remitted by the Cashier into the treasury. It will be found convenient to prepare the Cash Check Sheet by sections of the line, the names of stations being arranged according to their geographical position. The total of the Cash Check Sheet (A.937), representing the cash receipts of the day, should be entered in the Cahier's Cash Book (A.906). The Cash Check Sheet should be sent daily, along with the Cash Remittance Notes (T.2153) received from the stations by the cash office to the Office of FA&CAO/Revenue for check.


CHAPTER IX


9.8

FORM A. 937 TRAFFIC CASH CHECK SHEET FOR ……………… 20__ .

Block No.

Stations Cash Bag

No. Earning

Date

Cash/Cheques Treasury Receipts

Vouchers Total Remarks

938. Remittance to Treasuries. Payments into the treasury of station remittances and other miscellaneous receipts should be made in Treasury Remittance Notes (Form No. A. 938), and as a general rule, daily. Form A.938 should be in three foils. The first foil is intended to be retained by the Treasury Officer; the second, which will bear the receipt of the Treasury Officer, will be the voucher in support of the credit entry in the Cashier's Cash Book; and the third foil will form the office record. The greatest care should be taken that these daily receipts are stamped or obliterated to such an extent as to render a second use of them impossible; and like other vouchers of the Cash Book, they should be carefully filed.

FORM A.938 FORM T.2168

TREASURY REMITTANCE NOTE

No. …………...20. . . . To The Officer-in-Charge, Treasury at…………………………….………. Sir, Please receive the undermentioned sums as detailed (total in words). ……………………………………………………………………………. For Financial Adviser and Chief Accounts Officer/Station Master.

Traffic receipts Refunds Total 1 2 3 4

Cheques Notes Rupees

Rupees Rupees Rupees

Total

(To be filled in by Treasury Officer.) Received the above sum as detailed, viz., Rupees (in words)…………………………………….. …………………………………………………………………………………………………………………… ……………………………. 20……

.................................... In charge of treasury.


CHAPTER IX


9.9

939. Receipts for sums of Rupees 500 and upwards should be signed by the Treasury Officer; for sums under Rupees 500, the receipts may be signed by the Accountant and Treasurer. In the case, however, of the State Bank of Pakistan, the signature of any officer authorized to sign receipts may be accepted. Treasury Officers and bank agents should be asked to furnish specimen signatures of officers authorized to sign receipts and the signatures on receipts should be carefully compared with these.

C. PAY OFFICE

940. Pay District. For the expeditious payment of claims, Pakistan Railways should be divided into “Pay Districts,” the location of which should be fixed by the Financial Adviser & Chief Accounts Officer with reference to the location of the Divisions and the Districts of the Engineering, Locomotive and Traffic Departments.

941. Paymaster's Cash Book. The accounts of the Pay Office should be based on bills and cheques received from the Accounts Office. The Accounts Office will forward to the pay office daily all bills requiring to be paid accompanied by abstract of bills (A.207), cheque requisitions (A. 209) and cheques corresponding to the total amount of the abstracts, for all of which the Paymaster should grant suitable acknowledgment. All bills received in the pay office for payment should be numbered serially. The number thus given in the pay office is referred to hereafter as the “Paymaster's (or P. M. R.) Number”. The Paymaster should then enter the particulars and amounts of the bills on the receipt side of the Paymaster's cash book (A.941), taking care to see that the postings made agree with the abstracts of bills. As disbursements are made by actual payments to payees at headquarters or by the issue of cheques or money to sectional paymasters for payment, they should be entered on the expenditure side of the Paymaster's cash book.

FORM A. 941

PAYMASTER'S CASH BOOK FOR............ 20__

Accounts Bill

Particulars of return

Paymaster’s

Dat

e of

rec

eipt

No.

Dat

e

No.

of A

bstr

act o

f Bill

s

Paym

aste

r’s (P

.M.R

.) N

o.

Pay

Dis

tric

t or

nam

e of

sec

tiona

l pa

ymas

ter

Part

icul

ars

Am

ount

of e

ach

Bill

Tota

l of e

ach

Abs

trac

t of

Bill

s

Tota

l for

the

day

Dat

e

Am

ount

pai

d

Am

ount

unp

aid

Dat

e of

Pay

men

t

No.

Dat

e

Pay

Dis

tric

t or

nam

e of

sec

tiona

l pa

ymas

ter

Am

ount

pai

d

Am

ount

ret

urne

d un

paid

Tota

l

Rem

arks

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21


CHAPTER IX


9.10

942. Providing funds to Sectional Paymasters. All cheques received with the passed bills in the pay office should be encashed by the paymaster and cash made over to the sectional paymasters concerned. In exceptional cases, cheques may be made over to the sectional paymasters for distribution. In such cases, separate cheques in favour of each of the sectional paymasters concerned should be requisitioned for, vide paragraph 943. The signature of the sectional paymasters for the cheques and amounts received should be obtained in a separate register (form A. 942), or in the Paymaster's cash book under a suitable column, in token of their acknowledgment. When cheques are sent to sectional paymasters at outstations, the acknowledgments of the sectional paymasters should be obtained on the Advice Notes of bills and cheques dispatched (A.945) and references to the accepted advice notes should be quoted in the register (A.942) or in the Paymaster's cash book. The total of the cheques made over to sectional paymasters should agree with the total of cheque requisitions (A. 209) received every day.

FORM A. 942 REGISTER OF CHEQUES RECEIVED & DELIVERED TO SECTIONAL PAYMASTERS

Date................20__

Cheque No.

Payee Amount Total Name of sectional

paymaster concerned

Signature of person receiving cheques or reference to advice

notes (A.945)

Rupees Rupees

943. Such of the cheques as have been omitted to be drawn or are required for placing sectional paymasters at outstations in funds, should be entered up in a register, form A.943, and the register sent to the Accounts Office for issue of the necessary cheques. The amount of these cheques should be deducted from the Paymaster's cheques for the day.

FORM A. 943 REGISTER OF CHEQUES TO BE DRAWN BY THE ACCOUNTS

DEPARTMENT Date.................20__

Reference to A. B. No. and abstract

Treasury on which required

Name of person in whose favour

cheque is required

Amount Remarks

Rupees


CHAPTER IX


9.11

944. Bills Distribution Register. After the posting of the Paymaster's cash book (A.941) is complete, the bills should be sorted for distribution to the sectional paymasters by whom the payments are to be made. They should then be entered in the bill distribution register (A. 944). Bills intended for sectional paymasters stationed at the headquarters of the Paymaster should be delivered to them and their acknowledgment obtained on this register. The acknowledgment of sectional paymasters at outstations should be obtained on an advice note (A.945), reference to which should be quoted under the column "Signature of sectional paymaster" in the Bills Distribution Register (A. 944).

FORM A. 944 REGISTER SHOWING DETAILS OF BILLS MADE OVER TO SECTIONAL PAYMASTERS

A.B. No.

P.M.R No.

Amount

Signature of

sectional paymaster for having received the bills

and amount

A. B.No.

P.M.R No.

Amount

Signature of

sectional paymaster for having received

the amount

And so on

Rupees Rupees

945. Advice Notes of Bills and Cheques Dispatched. Bills intended for sectional paymasters located at outstations should be entered in an advice note, to be prepared in triplicate. The original and duplicate of the advice note together with the bills and cheques should be dispatched under registered cover the same day, if possible, as they are received in the pay office. The dispatch of the bills and cheques should be intimated to the sectional paymasters concerned by email, fax, etc. Immediately on receipt of the registered cover, the sectional paymaster should verify that the bills and cheques stated to be enclosed with the advice note have been correctly received and return the duplicate copy of the advice note duly acknowledged to the pay office. Any difference between the amount advised and that actually received should be brought to the notice of the Paymaster by email, fax, etc. The copy of the advice note which bears the acknowledgment of the sectional paymaster should be filed in the pay office by attaching it to the office copy of the advice note. If any advice note remains unacknowledged, the Paymaster should promptly call for its acknowledgment. 946. Return of Forms A.207 and A.209 to Accounts Office. The Abstract of bills (A.207) and cheque requisition (A.209) should, after completion of the Pay office record in the manner indicated in the preceding paragraphs, be returned to the Accounts Office. They should not ordinarily be retained in the pay office for more than a day.


CHAPTER IX


9.12

947. Sectional Paymaster's Cash Book. Each sectional paymaster should maintain a cash book in form A.947. The “Receipt” side of the sectional paymaster's cash book should be posted from the bills received from the Paymaster or transferred by other sectional paymasters for payment. The total amount to be disbursed by a sectional paymaster in connection with the bills received by him, according to his cash book postings, should agree with the total amount of cash and cheques received by him. The “Expenditure” side of the cash book should be posted from paid vouchers and from acknowledgments of the Paymaster and other sectional paymasters on account of amounts transferred for payment.

FORM A. 947 SECTIONAL PAYMASTER'S CASH BOOK

Dr. (Receipts)

Paymaster's Register (PMR)

Accounts Bill Particulars of return to

Paymaster Date

of receipt

No. Date No. Date

Particulars

Am

ount

of e

ach

bill

Am

ount

re

ceiv

ed

from

oth

er s

ectio

nal

paym

aste

rs

Total for the

day

Date Amount

paid Amount unpaid

(Payments) Cr.

Paymaster's Date of payment

No. Date

Particulars

Amount paid

Amount paid on behalf of

other sectional paymaster

Total for the day

Remarks

948. Balancing the Paymaster's and Sectional Paymaster's Cash Books. The cash books of the paymaster and the sectional paymasters (A.941 and A.947) should be closed and balanced daily, and the details of the balance after actual count noted at foot. Any deficiency must at once be made good and brought on to the cash book of the following day, while an excess found in cash should be paid to the Cashier as a credit to G08208 “Unpaid Salaries and Wages”. If at any subsequent time the mistake as to the excess or deficiency, already entered in the cash book, is discovered, and the amount is found to be refundable, this should be done on a pay order issued by the Accounts Office. Erasures of any kind in the cash books, receipts and bills are strictly prohibited; corrections should always be attested by initials.


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9.13

949. The rule requiring the cash books of sectional paymasters to be closed and balanced daily may be waived by the Accounts Officer in cases in which compliance therewith is difficult or impracticable. Sectional paymasters should, however, be required to close and balance their cash books daily whenever they are at headquarters and in any case not less frequently than once a week. 950. Return of Bills to Paymaster. All paid bills and bills on which no more payments can be made, should be returned by the sectional paymasters to the Paymaster under cover of an advice slip (Form No. A. 950), together with a copy of the Unpaid Wages Lists (see paragraph 952) showing the names and designations of the payees and the amounts unpaid with reasons for non-payment. This advice slip, after being checked by the Paymaster with the unpaid money and the bills returned therewith, should be returned, duly acknowledged, to the sectional paymasters concerned.

FORM A. 950 ADVICE SLIP OF BILLS RETURNED

To

The Paymaster, . . . . . . . . . . . . . .

. . . . paid bills, enumerated below, together with the corresponding lists of unpaid wages and cash amounting to RUPEES.........as per details below are enclosed. Dated……….. …………………….

Sectional Paymaster

A. B. No. & date Amount of bill Amount unpaid Remarks

Paid into the Cash Office / Treasury as per Deposit Slip / Treasury Remittance Note No………....dated……………………….

………………….. Paymaster

Received the documents and cash detailed above. Dated……………… ………………….. Paymaster

951. Sectional paymasters should note the following information on all returned bills:

1. Date of receipt. 2. Dates on which payments were commenced and finished. 3. Date of return to Paymaster.


CHAPTER IX


9.14

Sectional paymasters should always quote the number of the bill and of the relevant abstract (A.207) on separate receipts, or on extracts and authorities attached to a bill to which they refer, as without this information it is difficult to trace the bill to which they pertain. When extracts (Form A. 964) or receipts are attached to a bill, a remark to the effect “extract attached” or “receipt attached” should always be made in the bill opposite the names of the persons concerned. 952. Unpaid Wages Lists. A complete list of items unpaid should accompany each bill returned by the sectional paymaster to the paymaster. The list should be prepared in form A.952 in triplicate. One copy should be retained as the sectional paymaster's record and, of the other two copies, one should be submitted to the Paymaster, for transmission to the Accounts Office and the other sent to the departmental officer concerned for such action as he may consider necessary.

FORM A. 952/A. 1116 LIST OF UNPAID WAGES RELATING TO THE………….……………... DEPARTMENT.........................FOR THE MONTH OF……………….

P.M.R. No. & date

Account Bill No. & date

(To be filled in the Accounts Office)

Credit (1)

Des

crip

tion

of b

ill fr

om

whi

ch e

xtra

cted

No.

of e

mpl

oyee

Nam

e

Fath

er’s

nam

e

Occ

upat

ion

Stat

ion

Rea

son

for

non-

paym

ent

Am

ount

Allo

catio

n

No.

and

Dat

e of

impr

est

a/c.

thro

ugh

whi

ch p

aid

or a

djus

tmen

t vou

cher

or

paym

ent o

rder

Item

s pa

id in

the

sam

e ha

lf ye

ar

Initi

als

of A

ccou

nts

Offi

cer

and

date

Item

s pa

id in

the

next

ha

lf ye

ar

Initi

als

of A

ssis

tant

A

ccou

nts

Offi

cer

and

date

Item

s pa

id a

fter

adju

stm

ent i

n ex

pens

es

Initi

als

of A

ccou

nts

Offi

cer

and

date

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

(1) To be given in case of capital items only.

953. Disposal of Unpaid Wages. Immediately after receipt of unpaid money, the Paymaster should enter the amount in his cash book on the receipt side. If it is evident that no more payments can by made, the money should either be returned to the Cashier with the deposit slip or paid into the treasury to the credit of Pakistan Railways, as may be prescribed by the Accounts Officer, and the expenditure side of the Paymaster's cash book posted. In the former case, the Cashier should acknowledge the receipt of the amount on the deposit slip, indicating thereon the date of remittance to the treasury, and return it to the pay office for submission with the Unpaid Wages Lists to the Accounts Office. In the latter case the treasury receipt should be submitted with


CHAPTER IX


9.15

the Unpaid Wages Lists to the Accounts Office. All amounts received as “unpaid” by the Cashier should be paid into the treasury to the credit of Pakistan Railways and the treasury receipt should be submitted to the Accounts Office as supporting voucher to his cash book (A. 906).

954. Return of Bills to Accounts Office. All “paid” and “unpaid” bills should be carefully examined by the Paymaster, and completed in every respect before they are returned to the Accounts Office. They should then be posted under the column “particulars of return” in the Paymaster's cash book (A.941), and forwarded to the Accounts Office with the cash book. The initials of the Junior/Senior Auditor receiving the paid and unpaid bills in the Accounts Office should be taken in the Paymaster's cash book. In cases where the Paymaster's cash book (A.941) does not contain the column “Particulars of return,” the acknowledgment of the Junior/Senior Auditor may be obtained on the advice slip of bills returned (A.950). (In the Accounts Office, the bills returned by the Pay Office should after the checks prescribed in the next paragraph, be dealt with in accordance with paragraphs 322 and 323).

955. Check of Paymaster's Cash Book. The Paymaster's cash book should be submitted to the Accounts Office for check at least once in a month. The Paymaster's cash book and the bills (paid and unpaid) should, on receipt in the Accounts Office, be examined to see that:

(i) all the cheques issued in favour of the Paymaster for the disbursement of bills included in the abstracts of bills (A.207) passed during the month have been correctly taken to account in the Paymaster's cash book;

(ii) the receipts of the payees are forthcoming in all cases where payments have been made;

(iii) the necessary unpaid wages lists and treasury receipts have been received for the amounts returned as unpaid;

(iv) there are no bills outstanding with the Paymaster beyond the period permitted under paragraph 980.

In cases where payees' receipts are not attached with the bills, the Paymaster should be called upon to submit the required receipts within a fortnight. Delays in the submission of payees' receipts or in the return of bills (paid or unpaid) to the Accounts Office should be reported to the Financial Adviser & Chief Accounts Officer for such action as he may deem necessary to take against the Paymaster. 956. Accounts Officer's Acquittance. After check in the manner indicated above, an acquittance certificate should be recorded on the Paymaster's cash book in the following form (suitable modification being made, when necessary) and the cash book returned to the Paymaster for record.


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9.16

FORM A. 956 ACCOUNTS OFFICER'S ACQUITTANCE CERTIFICATE

ON PAYMASTER'S CASH BOOK

1. This is to certify that all bills for Rupees.............relating to the month of ........have been received back from the Paymaster and there is no outstanding regarding objectionable vouchers, payees’ receipts, acknowledgments, etc. Hence the Paymaster's Cash Book is passed finally.

2. The amount of Rupees..............returned as unpaid has been deposited into the treasury as detailed below:

Treasury receipt or Challan

No. Date Amount

Rupees

………..…………….. Accounts Officer

Payment Procedure

957. Notice of Payment. Consistent with the provisions of the Payment of Wages Act and the Rules made thereunder, the Accounts Officer should notify, at least two months in advance, the dates on which payment of various classes of bills will be made, and see that the dates are adhered to. As a matter of convenience to departmental officers in mustering payees and furnishing witnesses to payments, sectional paymasters should give previous notice of the date and hour of intended payments. For payments of bills of departments other than Engineering, the employees of which are generally paid at a fixed place, such as at a Depot, a Shed or a Shop, not more than a couple of hours’ notice will be sufficient before commencing payments. For all bills of the Engineering Department (except office pay and travelling allowance bills, which require no special notice, unless payments thereof have to be made in the presence of an officer or subordinate) 48 hours’ clear notice should be given by the sectional paymaster to the officers or subordinates named therein to witness payments. The notice should be given through such means as may be thought most convenient and feasible, both for the sectional paymaster and witnessing officers. 958. Sectional paymasters should be very careful to see that the engagement so arranged is kept by them. If, on arrival at the appointed place, they find that the witnessing officer is not present, they should immediately inform him of their arrival by letter, and ask him when he may be expected; they should, at the same time, report the facts to the Divisional Paymaster.


CHAPTER IX


9.17

959. In special and exceptional cases, if a sectional paymaster, after giving notice, finds that he has a very urgent payment to make, and that, therefore, he would not be able to meet the witnessing officer at the appointed date, he should immediately contact with the witnessing officer telling him of his inability to attend, and asking him to propose another day for payment. On receipt of the witnessing officer's reply, the sectional paymaster should give him his consent in writing to the date proposed by him.

960. The same procedure should be observed by the witnessing officer in case of his inability to attend, and it will be binding on the part of both the sectional paymaster and the witnessing officer to reply immediately to each other's notice.

961. Witnessing of Payments. The general rules relating to witnessing of payments are laid down in paragraphs 1689-93 of the Pakistan Railways General Code. When an order to the effect that payment in a particular case is to be made in the presence of a particular official is recorded in a bill, the sectional paymaster should call upon that official, or any person deputed by that official, to witness the payment. When no such order is recorded in the bill, the sectional paymaster should call upon some recognized person of the railway staff to witness the payment. No witness need, however, be required for payments made to those railway employees who can sign their names in English, except in the following cases:

(a) When the payee is not known to the Sectional paymasters or to some recognized person on the line, in an office, or at a station, etc., of Pakistan Railways. (b) When the sectional paymaster finds if desirable to have a witness for his own satisfaction in the case of those employees who have merely learnt to sign their names in English.

962. Witnessing officials are responsible for the identity of their men, and for the correct payment of the amount entered in their favour in the bills. Sectional paymasters should take care to see that persons who present themselves for payment are, as far as they know, really those mentioned in the bills. If they entertain any doubt they should refuse payment until the doubt is removed. A case of one man answering to another man's name should, in no circumstances, be passed over, but should be reported to the Accounts Officer through the Paymaster.

963. Inter-District Payments. With a view to accelerate payments, employees of all Departments should send intimation of their transfers direct to the sectional paymaster, from whose district they have been transferred; should the men transferred be unable to write, his immediate superior should make out and dispatch the advice for him.

964. As soon as it comes to the notice of a sectional paymaster that a person whose money is in his hand for payment, has been transferred from his district to that of another sectional paymaster, he should immediately send to the other sectional paymaster an extract from the bill in form A.964 and authorize him to make the


CHAPTER IX


9.18

payment to the payee concerned. A sectional paymaster authorizing payment in this manner should send an advice to the Paymaster asking him to arrange for the necessary transfer of funds to the sectional paymaster making the payment (c.f. paragraph 943). The extracts with the payee's receipt thereon should, after payment, be sent direct to the pay office by the sectional paymaster. In urgent cases, advices may be sent by email, fax, etc.

FORM A. 964 EXTRACT OF BILL ON WHICH PAYMENT IS MADE

Pay District

————————————————— ————————————————— A. B. No........... Dated.................. P. M. R. No......... Dated.................. for Rupees ................. Rupees in words…………………………………………… Received from the Accounts Officer,...............................................Pakistan Railways Rupees ...................................................................................................................... being ......................................................................................................................... Station................ ..................................... Dated.................. Signature of payee The above payment has been made to and received by the payee and signed by him in my presence. ……..………………….. Signature of witness N.B. Payees who cannot write must have their thumb impressions attested by one witness.

965. Inter Divisional / Accounting Unit Payments. In the case of payments due to an employee transferred to another division or accounting unit, the sectional paymaster should be instructed to return the net amount payable as “unpaid” and the Accounts Officer of the division / accounting unit to which the employee has been transferred should be authorized to arrange payment of that amount to the employee and to raise the necessary debit against the division / accounting unit issuing the authority. (See paragraphs 214 to 216).

Note. The Financial Adviser & Chief Accounts Officer may authorize a procedure similar to that outlined in paragraph 964, by which inter-divisional payments may be arranged by Divisional Paymasters, without the interference of the Accounts Officer, if such a procedure would suit the organization of the department.


CHAPTER IX


9.19

966. Postal Payments. Where payments have to be made to persons living at remote places and where it is not possible to resort to the procedure outlined in paragraphs 214 to 216 or to issue cheques in favour of the payees, payment should be made by money order, the cost of the money order being borne by the payee except in cases where Pakistan Railways is clearly liable to arrange for the payment at remote places, e.g., payments of bills for stores purchased, electric charges, taxes, salaries of staff working at remote places of Pakistan Railways, advertisement charges, etc. Payments to persons who are at a place where there is neither a treasury nor a money order office may be made by currency notes and postage stamps of small value. This method of payment should be resorted to only in exceptional cases under the orders of the Accounts Officer. Government drafts and all remittances whether by cheques, postal orders, stamps, etc., should always be forwarded under registered cover, insured, where necessary. The receipts of the post office should be carefully filed as vouchers. 967. Deleted. 968. Receipts for Payments. Rupees 1 should be deducted for all payments exceeding Rupees 20 but not exceeding Rupees 2,000, Rupees two should be deducted on all payments exceeding Rupees 2,000 but not exceeding Rupees 10,000 and Rupees 5 should be deducted for all payments above Rupees 10,000 (except in cases where stamped receipts are not necessary) and revenue stamps affixed on the receipt obtained from the payee. In cases of remittances of Government Drafts, cheques, currency notes, etc., the payees should be called upon to furnish stamped receipts on the receipt portion of the Remittance Note (A.970) (which should be sent to the payees for signature and return). Should the payee neglect to furnish the stamped receipt, further action need not be taken (as in that event the receipt of the post office will be treated as the voucher for the remittance, vide paragraph 966). When an amount is remitted by money order, the purpose of remittance should be briefly stated by the sender on the acknowledgment portion of the money order form in continuation of the printed entry “Received the sum specified above....”, sufficient space being left below the manuscript entry thus made, for the signature or thumb impression of the payee. The payee’s receipt furnished by the post office should be accepted as a voucher and duly preserved for production, if necessary, as evidence of payment.

969. Payments by Cheques and Payments into Banks. The rules regarding payment of pay to railway employees are laid down in paragraphs 1663 of the Pakistan Railways General Code. Cheques for payment of pay to the railway employees will be drawn by the concerned Accounts Office. A consolidated cheque is issued to the bank under a covering (in duplicate) alongwith Office list of employees showing bank account numbers and amount to be credited to each employee. Bank’s acknowledgement is received on the covering for record. In cases where the cheques are to be sent to the officers (and not paid into banks), the acknowledgement of the officers will be obtained on the salary bills.


CHAPTER IX


9.20

Note. Deleted. 970. Deleted. 971. General Instructions to Sectional Paymasters. If any sectional paymaster receives an attachment order from a court against the dues of a railway employee or others, he should not make any deductions at all, but send the same to the Paymaster to be forwarded to the Accounts Office for necessary action.

972. The Paymaster and sectional paymasters are prohibited from making any deduction from the dues of an employee for payments to private individuals. 973. Sectional paymasters should not make payments of the dues of one employee to another except on the written authority of the person billed for, which should be attached to the bill in support of the payment. The signature for such payments should be taken as per example below:

“A. B., Signaller, ———, for B. C., Station master———, vide authority attached.” 974. The following rules should be observed in making payments on “authorities”:

(a) Unless specially ordered, no countersignature of anyone will be required on the authority given by an employee who can read and write English. But in such cases, the sectional paymasters are responsible as to the genuineness of the authority and payment to the correct party. In cases, therefore, where they have any reasonable doubt as to the identity of the payee the counter-signature of the immediate superior of the employee or of some other responsible witness in the service of Pakistan Railways should be demanded. (b) Railway servants unable to write in English, including labourers, workmen and staff in BPS 1 to 4 servants, should produce an authority countersigned by the officer named in the bill to witness the payment or by their immediate superior.

975. Payment of Wages. The following procedure should be followed in the payment of wages:

(a) The thumb impression of the payees should be obtained on the pay sheets. (b) The initials of the witnessing officer should be entered against the names of all men paid and his certificate in cases of full payment should be given at the foot of the pay sheet in the manner described below:


CHAPTER IX


9.21

“All paid in my presence.” Signature and designation

(in full) Date of payment

(c) If any employee had not been paid, the certificate should be as below:

“All paid in my presence, except……..men, wages amounting to Rupees……..."

(d) The witnessing officer should, at the same time, give appropriate remarks against the unpaid items to indicate the reason for non-payment (e.g., “absent,” “dead,” “discharged,” etc.)

(e) Subsequent payments (to unpaid men) should be certified by the witnessing officer in the following manner:

“Since paid . . . . . . . . . . men Rupees. . . . . . . . ” Signature and designation

(in full)

The date of the payment and the word “Paid” should be written and initialled against the name of the payee.

976. The detailed system of payment to employees of the Locomotive and Carriage & Wagon Workshops has been laid down in the Pakistan Railways Code for the Mechanical Department (Workshops). The detailed procedure for the payment of the staff of the other departments on the line should be laid down by the Accounts Officer in consultation with the heads of such departments.

977. Payment to Contractors. All payments to contractors should, as far as possible, be made by crossed cheques, but no cheque should be issued for a sum less than Rupees 100. The payment should be made in the presence of the officer or subordinate mentioned in the bills submitted for internal check by the drawing officer, who should clearly write thereon: "Pay in the presence of ………………at……………………………………."

The certificate for payment should be given by the witnessing officer in the following manner:

"Paid in my presence."

Signature and designation (in full)

Date of payment


CHAPTER IX


9.22

978. Payments due to a contractor may be made to his authorized agent or to a financing bank, instead of direct to the contractor, in accordance with the provisions of paragraph 1239 of the Pakistan Railways Code for the Engineering Department.

979. Unless specially mentioned in a bill, no witness need be required for payments made by cheque to contractors able to sign in English. 980. Time Limit for Retention of Bills. Sectional Paymasters should not retain in their hands, any bills for more than one month from the date of their receipt, but should return them to the Paymaster with any amounts remaining unpaid. This period, may, at the discretion of the Accounts Officer, be extended or curtailed to suit the detailed procedure of payment for particular staff, but in no case, should the bills be allowed to be retained by the sectional paymasters for more than three months.

981. Surprise Checks. The Accounts Officer or any other gazetted officer nominated by the Financial Adviser & Chief Accounts Officer should occasionally exercise a surprise check on the accounts of the sectional paymasters both at headquarters and on the line and such check should embrace a census of the bills in the possession of the sectional paymasters and the counting of the cash in their hands. The Accounts Officer should also arrange for surprise checks of payments to labour paid on salary bills/muster rolls in accordance with the rules in paragraph 1351 of the Pakistan Railways Code for the Engineering Department.

982. Imprests of Sectional Paymasters. (1) A sectional paymaster may be provided, in exceptional cases, when necessary (i.e., when the floating cash with him is not sufficient to meet urgent payments), with an imprest to meet urgent payments to employees whose accounts are to be settled up, or to whom payments are considered urgent by the officer authorized by the General Manager to issue pay orders against the imprest. This imprest will also be available for the purpose of making payments on account of unpaid wages subsequent to the return of the money to the accounts Office, up to a period (to be prescribed by the Financial Adviser & Chief Accounts Officer) not exceeding three months from the first of the month in which the bill in question was passed for payment. Items of older date than that specified above should only be paid upon authority from the Accounts Office.

(2) In arranging payments from sectional paymaster's imprests, the following rules should be observed:

(a) The word “emergent” should be written on the top of each pay order and the “Head of account chargeable to” filled in by the officer drawing a pay order who should also fill in the name of the witnessing officer and the place of payment, etc., in the same manner as is required for ordinary bills. Sectional paymasters should not cash any pay order not having this information.


CHAPTER IX


9.23

(b) "Emergent" pay orders against the imprest of sectional paymasters signed as "for the officers duly authorized to issue pay orders" should not be honoured unless signed by Accounts Officer.

(c) The amount of each “Emergent” pay order should not exceed Rupees 1,000. Drawing officers should be responsible for money drawn on pay orders.

(d) The sectional paymasters at the headquarters of the Accounts offices, need not be allowed an imprest, as all pay orders, both “Emergent” and for “Unpaid Wages” to be paid there will be forwarded by the drawing officers to the Accounts Office in order that arrangement may be made for their payment.

(e) In case of great emergency, such as a breach in the open line from floods, it may be found necessary to place funds at the disposal of a departmental officer for immediate and frequent payment to workmen. In such a case, a sectional paymaster should be sent to the spot with a sufficient imprest and the departmental officer should be authorized to draw upon the sectional paymaster for the necessary funds. But a voucher giving the correct allocation must in every instance be furnished to the sectional paymaster who alone should hold the cash and make all disbursements, and who should submit his imprest account, supported by vouchers received by him, to the pay office in order to have the expenditure checked and his imprest recouped. As soon as the emergency has passed, the special sectional paymaster with his imprest must be withdrawn and the ordinary procedure of pre check and payment of bills resumed.

983. Sectional paymasters should cash payment orders against their imprests as soon after their receipt as possible. When they have not got sufficient balance in their hands to meet the demands, they should ask the Paymaster for early recoupment of the imprests; the latter should send the demand to the Accounts Office, if the imprest account be there, so that the sectional paymaster may be placed in funds as early as possible.

984. Sectional paymasters should send their imprest accounts for recoupment at convenient intervals or when about half of the imprest amounts have been spent, to the pay office, and immediately after their receipt, they should be transmitted with vouchers to the Accounts Office. All vouchers in support of payments shown in imprest accounts should be numbered consecutively and submitted with the account concerned.


CHAPTER IX


9.24

985. Custody of Cash. Detailed rules for the custody and protection of cash with the sectional paymasters, while at their headquarters, when travelling, or while stopping at stations, should be laid down by the Financial Adviser & Chief Accounts Officer. Where treasury guards are employed, the rules should define clearly their duties and responsibilities.

986. Sectional paymasters should be held personally responsible for all moneys made over to them and for any loss accruing to Pakistan Railways from want of precautions for the protection of Pakistan Railways money. Under no circumstances should sectional paymasters keep Pakistan Railways money at their private residences, nor should private money be mixed with Pakistan Railways funds on any pretext whatever.

987. Transfer of Charge of Sectional Paymasters. The relieving sectional paymaster should receive the cash and bills as per relieved sectional paymaster's cash and imprest books as on the day on which the charge is made over, entering the details of these in form A.987. This form as well as the cash and imprest books should be signed both by the relieved and the relieving sectional paymasters. The form should be prepared in duplicate, one copy being sent by the relieved sectional paymaster to the pay office, and the other retained by him.

FORM A. 987

CHARGE REPORT OF SECTIONAL PAYMASTER

…....................Pay District ................District/Division

This is to certify that the charge of............Pay District is made over to-day, the............20__ , by sectional paymaster..................and taken over by sectional paymaster....................and the details of balance in hand are as below: …………………….. Dated................20__ . Paymaster

CASH

Liabilities Rupees Assets Rupees Amount of vouchers as per Govt. Currency notes, cash cash book for.............. ______ and stamps in hand _______ Amount of vouchers as per Cheques in hand _______ cash book for….......... —————— Amount of statement of unpaid

wages not yet recouped _______ Total


CHAPTER IX


9.25

Amount of any other dues as per details in the cash Amount of paid receipts in book for the month of —————— hand awaiting adjustment _______

Grand Total

A list of tools and plant and other Pakistan Railways property made over is attached.

Made over Rupees................(in words and figures) and bills and vouchers, as per details above. ……………….……

Relieved Sectional Paymaster.

Date...............20….. Received the above as correct.

…………………….. Relieving Sectional Paymaster.

Date................20…...

988. Both the relieved and the relieving sectional paymasters should, immediately after making and taking over charge, respectively, send intimation to the office on the following lines:

“Made over Rupees _______ as per cash book and Rupees ___ as per imprest to Mr. X.”

“Received Rupees ________ from Mr. Z.” 989. The relieving sectional paymaster should send to the pay office a list of the tools and plant, furniture, books and other Pakistan Railways property received by him from the relieved sectional paymaster, and give the latter of receipt for the same.


CHAPTER X

STRUCTURE OF RAILWAY ACCOUNTS

20

CONTENTS


COMMERCIAL AND GOVERNMENT ACCOUNTS 10.1 1001

FINANCIAL STATEMENTS 10.1 1002 — 1003

GOVERNMENT ACCOUNTS 10.1 1004

CLASSIFICATION IN GOVERNMENT ACCOUNTS 10.2 1005 (1006 Deleted)

DIVISION BY HEADS OF ACCOUNT 10.2 1007 (1008 — 1009 Deleted)

EXHIBITION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS

10.2 1010 (1011 — 1012 Deleted)

INTER-DEPARTMENTAL ADJUSTMENTS 10.3 1013

PURPOSE OF DETAILED CHART OF ACCOUNTS 10.3 1014

RESPONSIBILITY FOR ALLOCATION 10.3 1015

ALLOCATION OF EXPENDITURE 10.3 1016

ACCOUNT HEADS 10.3 — 10.4 1017

CURRENT LIABILITIES-RAILWAYS 10.4 1018

TRAFFIC ACCOUNTS (ACCRUED EARNINGS OF PAKISTAN RAILWAYS)

10.4 — 10.5 1019

SALARIES AND WAGES 10.5 1020

ADVANCE TO OTHERS BY RAILWAYS 10.5 1021 (1022 Deleted)

DEPOSITS 10.6 1023 (1024 Deleted)

STAFF BENEFIT FUND 10.6 1025


CHAPTER X


21

CONTENTS


GENERAL PROVIDENT FUND 10.7 1026

CASH BALANCES 10.7 1027 (1028 Deleted)

RETAINED EARNINGS 10.7 1029 (1030 Deleted)


CHAPTER X


10.1

1001. Commercial and Government Accounts. The principal requirement of commercial accounting is that the transactions pertaining to a commercial concern should be recorded in such a way as to show how its capital has been utilized, how it stands in relation to its debtors and creditors, whether it is gaining or losing, what are the sources of its gain or loss and whether it is solvent or insolvent. The main requirement of Government accounting, on the other hand, is that a systematic record of all incomings (receipts) and outgoings (expenditure) classified under certain appropriate headings should be kept. Pakistan Railways is as much a Government concern as a commercial enterprise. Its accounts should, therefore, not only follow the essential formalities of commercial accounting but also conform to the requirements of Government accounting. This object is achieved by keeping the accounts of the railways on a commercial basis outside the regular Government account and by maintaining a link between the two to show how much is coming into Government revenues from railways and how much is spent by Government, whether as capital or revenue expenditure, in carrying on its activities. The inter-linking of commercial and government accounting has been illustrated by the Glossary of Terms printed under paragraph 505 of the Pakistan Railways General Code.

1002. Financial Statements. The commercial accounts of the Railways are known as its “Financial Statements”. The Financial Statements of Pakistan Railways are compiled periodically (see Chapter XII). The various processes of accounting followed in Railway Accounts Offices, so far as the administrative requirements are concerned, lead up to these accounts. The Financial Statements will be prepared in compliance with the requirements of International Financial Reporting Standards (IFRS) as adopted in Pakistan by the Institute of Chartered Accountants of Pakistan. The financial accounting system of Pakistan Railways is based on double entry book keeping to meet the requirements of financial accounting best practices and implemented and operated effectively in a modern and integrated IT system. The financial accounting system is fully integrated and transactions of any accounting unit can be monitored/reviewed at Pakistan Railways Headquarters.

1003. The financial results of the working of a railway cannot be adequately gauged unless separate accounts are maintained of its Capital as distinguished from its Revenue transactions. Capital transactions may be broadly described as those which pertain to the acquisition of long term assets while Revenue transactions are those which relate to the working of the railways, comprising both earnings and working expenses. Detailed rules regulating the classification of transactions under Capital and/or Revenue are prescribed in Chapter IX of the Pakistan Railways General Code.

1004. Government Accounts. The accounts of railways maintained in accordance with the requirements of Government accounts are collectively termed the “Finance Accounts”. The Finance Accounts of Pakistan Railways are compiled annually for the purpose of presenting, in a condensed form, the various transactions brought to the books of account of the railway duly classified in accordance with the heads of account prescribed for Government accounting. (See Chapter XII.) The various processes of accounting followed in Pakistan Railways Accounts Office in compliance with the requirements of Government Accounts lead up to the Finance Accounts.


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10.2

1005. Classification in Government Accounts. The transactions of Pakistan Railways, in common with those of other Government Departments, fall under the following groups

(i) Revenue (ii) Capital (iii) Debt (iv) Remittance.

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

1007. Division by Heads of Account. For accounting purposes, each group of transactions referred to in paragraph 1005 is divided under convenient headings, the main units of division being known as “Accounting Element”. Accounting Element is divided into Major objects; Major objects into minor objects; and minor objects into detailed objects. The Major, minor and detailed level Chart of Accounts is given in Appendix XVI to this Code.

1008. Deleted.

1009. Deleted.

1010. Exhibition of Recoveries of Expenditure in Government Accounts. The general rules regulating the exhibition of recoveries of expenditure in Government accounts have been printed as Appendix XVII to this Code. Subject to the detailed instructions contained in this and other Pakistan Railways Codes, these rules should be followed in classifying recoveries.

NOTE. — (1) Recoveries on account of overpayments of a previous year, other than overpayments

relating to works in progress (i.e., works the accounts of which are kept open), stores and other accounts should be recorded as “Earnings” under sub detailed object (Sundry Earnings) in “31208-Sundry Income” subsidiary code. But overpayments due to difference between actual and assumed attendance (c.f. paragraph 1604 G) should, when recovered, be adjusted in reduction of expenditure, even though the recovery is made in a subsequent year.

(2) Credits not exceeding Rupees 2,000 relating to works the accounts of which have been closed

should also be recorded as “Earnings”.


CHAPTER X


10.3

1011. Deleted.

1012. Deleted.

1013. Inter-departmental Adjustments. The principles and rules prescribing the conditions under which one department of the public service may charge another department for service rendered or articles supplied to it, and the procedure to be observed in the settlement of such charges have been laid down in the rules printed as Appendix XVIII to this Code.

1014. Purpose of Detailed Chart of Accounts. The careful and well planned analysis of all transactions is a condition precedent to effective financial control and is the primary object of any Chart of Accounts. It is also necessary to secure the requisite degree of uniformity of accounting amid the volume and variety of the financial transactions of railways to render reliable comparisons between the accounts of different time periods possible and to prepare budget estimates or forecasts for receipts and payments. The labour spent in the classifications will be miss-spent if Accounts Offices failed to maintain proper books of account in accordance with the prescribed Chart of Accounts or if the Disbursing Officers omitted to review periodically, with the assistance of such records, the earnings and expenditure for which they are responsible.

1015. Responsibility for Allocation. The primary responsibility for the allocation (as per Chart of Accounts) of the initial documents in support of receipts and payments and other accounting transactions rests with the executive authorities, and each bill or voucher received from them should show the correct allocation in the fullest detail. The Accounts Department is responsible for seeing, to the extent it is possible to do so, that the allocation shown on the initial documents is not incorrect.

1016. Allocation of expenditure. Correct classification should be followed in accounts irrespective of whether the provision in the budget has been made under the correct unit or not. In order, however, to avoid undue variation between the budget and account figures, changes in Chart of Accounts will not generally be introduced during the course of the year.

1017. Accounts Heads. Of the several account heads operated on in Pakistan Railways books, some are for the purpose of reporting to Federal Government (which are kept on a purely receipts and expenditure basis) like Appropriation Accounts and Civil Accounts. The Chart of Accounts of Pakistan Railways is similar to that of Government. The accounts of Pakistan Railways will be prepared on accrual basis of accounting as per International Financial Reporting Standards, whereas reporting to Government is being made on cash basis of accounting. Therefore, certain heads of account as given in Appendix XIX to this code are operated in the books of Pakistan Railways for meeting


CHAPTER X


10.4

the requirements of reporting to Federal Government. Major of these heads are dealt with in paragraphs 1018 to 1020. Of the other account heads, those which need some explanation as to how they fit into the structure of Railways Accounts have been dealt with in paragraphs 1021-1029.

Account Heads for Government Accounts

1018. Current Liabilities-Railways. This is a minor head of account under the major head Trust Account-Railways. As the Revenue Account of each month records the expenses of the month without reference to the extent to which these have been liquidated, the Current Liabilities account is used to collect the liabilities of the month, and as the payment thereof is debited to it, the balance represents the outstanding liabilities. The following rules are prescribed for guidance in operating this head: (a) The accounts of a month cannot be closed, until some time after the expiry of the month. The greater part of the liabilities of the month, however, if not all, is liquidated early in the succeeding month. It follows, then, that the final book record of the payment of a liability is actually antecedent to the record of the incurring of the liability. This being the case, all Cash and Transfer payments of Revenue expenditure should be debited to “Current Liabilities-Railways”. (b) It is important that, all working expenses properly appertaining to a year should be charged to the Revenue Account of that year. For this purpose it will sometimes be necessary to estimate the probable charges for such items as Station expenses, charges for rent, maintenance and inspection, pay and allowances, utilities, etc. In such cases the proper head of expenditure will be debited, and appropriate detailed head of “Current Liabilities-Railways” credited, that latter account being cleared when the actual expenditure is known. If the amount has been underestimated a further entry debiting the expenditure by credit to “Current Liabilities-Railways” will be necessary; but if the estimate was too high “Current Liabilities-Railways” will be debited by Cash and Transfer only to the extent of the actual payment, and a journal entry, debiting “Current Liabilities-Railways” by credit to the head of expenditure previously over-debited will be made. Note: Pay and allowances are generally paid through out the month due to different tours, therefore the pay and allowance of a tour may fall in two calendar months, for closing of accounts, the pay and allowances of the number of days of the concerned calendar month have to be estimated for incorporation in the accounts. 1019. Traffic Accounts (Accrued Earnings of Pakistan Railways). This is a subsidiary head of account under the detailed head Accrued Earnings of Pakistan Railways (F02301). This account serves the same purpose for earnings as “Current Liabilities-Railways” does for expenses and is debtor for all earnings whether its own or foreign for


CHAPTER X


10.5

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

Certain Other Account Heads

1021. Advances to Others by Railways (F02152). This is a detailed head of account under the minor head Loans and Advances. This head is intended for the booking of the following classes of transactions:

(a) Deleted;

(b) Deleted;

(c) expenditure irregularly incurred for other than public purposes in anticipation of receipt of deposits or pending realization for the amount expended;

(d) payments made in advance for stores to be supplied or transfer debits for value of stores supplied pending receipts of materials (if not recorded through Sundry Creditor-Purchases).

1022. Deleted.


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10.6

1023. Deposits. There are following detailed heads for recording of different types of deposits received by Pakistan Railways:

(a) Security Deposit of Employees (G08125); (b) Unpaid Salaries and Wages (G08208); (c) Unclaimed Deposits (G11227); (d) Deposits of Fees received by Government Servants for Work done for

Private Bodies (G11239); (e) Security Deposits of Cashiers etc. (G11240); (f) Security Deposit of Private Companies (G11276); (g) Securities Deposits of firms / Contractors (G11290); and (h) Deposits Works for Private and Public Bodies (G11293).

(i) Personal Deposits (G11217)

(1) Unpaid Salaries and Wages (G08208). — This account is credited with all unpaid amount in bills passed in favour of the staff of the railway, and debited with all subsequent payments.

(2) Security Deposits of Private Companies (G11276). — When under competent

authority through booking is permitted with companies or other carriers who do not bank with Government Treasury, moneys due to them on the apportionment of traffic for the month will be credited to this detailed head of the Deposit account. This credit will be removed by actual payment or debit against money collected by private companies on behalf of Pakistan Railways.

(3) Other Accounts. — Under these detailed heads are included Cash Security Deposits, earnest-money given by tenderers for contracts, closed accounts of the General Provident Fund, court attachment recoveries, indemnity bond recoveries from stations and Administration on account of estimated cost of works to be executed by Pakistan Railways. The debits will consist of the refund or repayment of previous credits and of amounts written-off under paragraph 1121.

1024. Deleted.

1025. Staff Benefit Fund (G08120). This is a detailed head under the minor head Accounts of Railways. It will be operated in accordance with the Staff Benefit Fund rules prescribed in the Pakistan Railways Establishment Code. It will be credited with, besides other items, all fines realized from employees of the railway to whom a month’s notice or more of discharge is required to be given. Permanent —way gangmen and other monthly paid servants of a similar class come under this category. Fines realized from workpeople or contractors are not creditable to his fund, but should be credited to the work on which they are employed.


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10.7

1026. General Provident Fund (G06114). This head records the credits to and payments from the General Provident Fund. In this account are recorded all transactions relating to the General Provident Fund. (See also Chapter XIII). Unpaid General Provident Fund amounts will be credited to this head of account unless they relate to closed accounts, in which case they will be credited to relevant head of deposit accounts as described in paragraph 1023. Subsequent payments of such amounts will only be made on payment orders drawn out by the General Provident Fund section in the usual manner.

1027. “Cash Balances”. This is minor head under the major head “Cash and Bank Balances”. This head is debited and credited with all cash transactions as recorded in the General Cash Book (A.1103), and summarized in the General Cash Abstract Book (A.1106). The balance of this account will represent the amount held by the cashier for payment into treasury, and the total of cash imprests with the departmental officers.

1028. Deleted.

1029. “Retained Earnings (H01105)”. All revenue transactions on account of receipts and expenditure will be closed to this account.

1030. Deleted.


CHAPTER XI

COMPILATION OF RAILWAY ACCOUNTS

22

CONTENTS


INTRODUCTION 11.1 1101

GENERAL BOOKS 11.1 — 11.2 1102

DAILY ABSTRACT OF CASH TRANSACTIONS OR GENERAL CASH BOOK

11.2 1103

ALTERNATIVE FORM OF GENERAL CASH BOOK — COLUMNAR CASH BOOK

11.2 1104

POSTING THE GENERAL COLUMNAR CASH BOOK 11.3 1105

MONTHLY CLASSIFIED ABSTRACT OF CASH TRANSACTIONS OF GENERAL CASH ABSTRACT BOOK

11.3 — 11.4 1106

JOURNAL (EDIT LIST) 11.4 1107

VOUCHERS 11.4 — 11.5 1108

TOTALLING JOURNAL 11.5 1109

LEDGER 11.5 1110

SUBSIDIARY ACCOUNTS RECORDS 11.5 1111

REVENUE ALLOCATION REGISTERS 11.6 1112

REGISTER OF EARNINGS 11.6 1113

REGISTERS OF CONTROL ACCOUNTS 11.6 — 11.7 1114

PAYABLES REGISTERS 11.7 1115

UNPAID WAGES 11.7 — 11.8 1116 — 1118 (1119 Deleted)


CHAPTER XI


23

CONTENTS


REGISTERS FOR CONTROL ACCOUNTS 11.8 1120

SECURITY DEPOSITS 11.9 1121

CLOSING THE GENERAL BOOKS 11.9 1122

COMPILATION OF CAPITAL AND REVENUE ACCOUNTS CURRENT (TRIAL BALANCE)

11.9 1123

ACCOUNTS CURRENT (TRIAL BALANCE) 11.9 1124

REVENUE ACCOUNT CURRENT (TRIAL BALANCE) 11.10 1125

REVENUE ACCOUNT SCHEDULES 11.10 1126

FORMS OF SCHEDULES 11.11 1127

STATEMENT OF TRANSFER TRANSACTIONS 11.11 1128

CAPITAL ACCOUNT CURRENT (TRIAL BALANCE) 11.12 1129

CAPITAL ACCOUNT SCHEDULES 11.12 1130

CAPITAL EXPENDITURE SCHEDULE 11.12 1131

ANNUAL CLOSING OF BOOKS 11.13 — 11.14 1132 — 1135

FINAL ACCOUNT CURRENT (TRIAL BALANCE) 11.14 1136

FORM OF FINAL REVENUE ACCOUNT CURRENT (TRIAL BALANCE)

11.14 1137

FORM OF FINAL CAPITAL ACCOUNT CURRENT 11.15 1138

CONSOLIDATION OF ACCOUNTS CURRENT (TRIAL BALANCE)

11.15 1139


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24

CONTENTS


SUB-REGISTER OF ACCOUNTS CURRENT (TRIAL BALANCES)

11.15 — 11.16 1140

SUB-REGISTER OF SCHEDULES 11.16 1141

CONSOLIDATION IN THE OFFICE OF THE FINANCIAL ADVISOR AND CHIEF ACCOUNTS OFFICER

11.17 1142 (1143 — 1147 Deleted)


CHAPTER XI


11.1

1101. Introduction. The duties of the Accounts Officer in regard to the compilation of Railway Accounts are:

(i) to collect and bring to account all the receipts, disbursements and other

transactions of railway department, division, etc., to which he is attached, i.e., of his accounts circle / accounting unit;

(ii) to transfer to other accounts circles / accounting units the items pertaining

to them which originate in his circle unit and to adjust in his books of account the items transferred to him by other Accounts Officers;

(iii) to make up a detailed account of his accounts circle / accounting unit

monthly; and

(iv) to make up a detailed account of his circle / accounting unit for each year. The various processes by which the receipts, disbursements and other transactions of an accounts circle / accounting unit are collected and brought to account are described in this and other departmental codes. The detailed procedure relating to the settlement of “Remittance transactions” is laid down in Chapter XIV. The compilation of the monthly accounts is dealt in this chapter and compilation of the annual accounts in the next.

General Books and Subsidiary Accounts Records

1102. General Books. For the purpose of collecting and bringing to account the transactions of his accounts circle / accounting unit and for compiling the monthly and annual accounts, the Accounts Officer should maintain certain essential records, which, for brevity, are referred to in this Code as the “General Books” of the railway. The General Books of the railway comprise the following:

1. The Daily Abstract of Cash Transactions or the General Cash Book, Form No.

A.1103 or A.1104.

2. The Monthly Classified Abstract of Cash Transactions, or the General Cash Abstract Book, Form No A. 1106.

3. The Journal, Form No. A. 1107.

4. The Ledger, Form No. A. 1110.


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11.2

The distinction in Capital and Revenue will be made by recording the transaction with reference to its grant whether Capital or Revenue as the case may be. Only one Daily Abstract and Monthly Abstract of Cash Transactions need be maintained subsidiary to the General Ledger. All capital and revenue transactions should accordingly be journalized, summarized and recorded to appropriate heads of the Chart of Accounts as well as in subsidiary ledgers of such transactions should be effected by means of journal entries in the Books of account, 1103. Daily Abstract of Cash Transactions or the General Cash Book. This record is intended to bring to account the cash transactions of the accounts office. It should be maintained in form A. 1103. It should be posted daily as indicated in paragraph 1105. A Cash/Bank payment or receipt voucher duly signed by the competent authority should be forthcoming in support of every entry in it. It should be checked and signed by the officer in charge of the section. It should be balanced daily and the balance reconciled with that in the Cashier’s Cash Book (A. 906).

FORM A. 1103

Dr. GENERAL CASH BOOK FOR . . . . . . . 20. . . . Cr.

Date

Particulars

(Account

head)

No. of vouche

r

No. of receipt

Details Rupe

es Date

Particulars

(Account

head)

No. of voucher

No. of receipt

Details Rupe

es

1104. Alternative form of General Cash Book — Columnar Cash Book. The General Cash Book may also be kept in a columnar form, so that the analysis, by account heads, of the cash receipts and disbursements may be had directly without the intermediary of a cash abstract book. Whenever a columnar cash book is in use, a separate cash abstract book (A. 1106) need not be maintained.

FORM A. 1104

COLUMNAR CASH BOOK Receipts Disbursements

Date Particulars No. of

voucher Heads

credited Rupees Date Particulars

No. of voucher

Heads debited

Rupees Balance


CHAPTER XI


11.3

1105. Posting the General Columnar Cash Book (A.1103/1104). The debit side of the General Columnar Cash Book (A.1103/1104) should be posted from the following:

(a) the Cash Check Sheet (A.937) for station remittance; (b) the Requisition for Cheques A.209 in regard to cheques drawn on the

treasuries, one entry being made for each day of the total amount of cheques drawn on each treasury;

(c) the counterfoils of receipts granted for cash received, a separate entry being made for each item of miscellaneous cash receipt;

(d) the credits under the various heads of account as abstracted in form A. 212; and

(e) the Lists of Unpaid Wages (A.952). The credit side of the Cash Book (A. 1103/A. 1104) should be posted from the following:

(a) the Abstract of Allocation (A. 212) in regard to the allocation of debits; and (b) the Treasury Remittance Receipts (A. 938) in respect of remittance to

treasuries. 1106. The Monthly Classified Abstract of Cash Transactions of the General Cash Abstract Book. This record, form A. 1106, should be posted daily from the totals in the Daily Abstract, of Cash Transactions (A. 1103). It should be kept in two parts, one part for receipts and the other for disbursements. It should be totalled after the transactions for the last day of the month have been posted in it. The totals under the heads “Remittances in Transit” and “Pre-Audit Cheques” should be reconciled with the statements received from banks and treasuries.

FORM A. 1106

GENERAL CASH ABSTRACT BOOK. PART I.

Cash Dr. to Sundries. A. 1106 Receipts.

Heads of Account Date

And so on

Total Date

Receipts during the month . . . Opening Balance Total

Accounts Officer.


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11.4

PART II. Sundries Dr. to Cash. A. 1106 Disbursements.

Heads of Accounts Date

And so on Total Date

Payments during the month . .

.

Closing Balance Total

Accounts Officer.

1107. The Journal (Edit List). All transactions whether involving the actual receipt or disbursement of cash or not should be recorded in the Journal (Edit List), form A. 1107. Each entry in the Journal should be supported by a Journal voucher in form A. 1108, cash or bank voucher, duly signed by a Gazetted Officer or competent authority.

FORM A. 1107 THE JOURNAL

Voucher Account Head Debit Credit Remarks No. Date Code Description Rupees Rupees

1108. Vouchers. The Journal (A. 1107) should be posted from Vouchers, form A. 1108. Vouchers should be prepared by the several sections of the office and sent to the accounting or booking section for incorporation in the books of account. Each type of voucher should bear a separate series of numbers from the other. They should be filed in such a way as to permit of ready reference to any particular voucher and to protect the vouchers from being torn due to constant handling of the files.


CHAPTER XI


11.5

FORM A. 1108

PAKISTAN RAILWAYS JOURNAL VOUCHER

Department (Name and Code) Voucher No. and Date Accounting Unit (Name and Code) Accounts Bill No. and Date Function Element (Name and Code)

Object Element (Name and Code

Fund Element (Name and Code)

Subsidiary Ledger Code

Description of Account Head

(Detailed) Debit Credit

Rupees Rupees Rupees in Words _____________________________ Brief Narration of transaction: ________________________ __________________________________________________

Prepared By Checked By Approved By Posted By 1109. Totalling the Journal. The entries in the Journal (A. 1107) should be totalled up and checked by the competent authority in good time before posting into ledger of the relevant account head. The closing totals of the Journal (A. 1107) should be posted in the Ledger (A. 1110).

1110. The Ledger. The ledger, form A. 1110, is intended to record all the transactions of the railway under the various heads of account and to exhibit the progressive balances at the end of every accounting period.

FORM A. 1110 THE LEDGER

Account Code and Description Opening Balance _____________

Voucher Accounts Bill Document Reference

Debit Credit Balance

No. Date No. Date Description

No. Date

Subsidiary Ledger

Reference Rupees Rupees Rupees

Closing Balance _______________

1111. Subsidiary Accounts Records. In addition to the general books of the railway, the following subsidiary records should be kept in each accounts office:


CHAPTER XI


11.6

(i) Registers of Works, E. 1456 and E. 1764. (ii) Register of Capital expenditure (E. 1776). (iii) Revenue Allocation Registers (A. 1112/E. 1763). (iv) Registers of Earnings (A. 1113). (v) Registers of Control Accounts (A.1114)

These records are of the utmost importance inasmuch as they are designed to exhibit the details of the transactions duly analysed under the prescribed detailed Chart of Accounts. They should be posted direct from the Accounts Office vouchers immediately after they (the vouchers) are passed in accounts. The general rules relating to the maintenance of the first three registers are prescribed in paragraphs 1770-E et. seq. and should be supplemented by the detailed instructions in the next paragraph. The rules relating to the Registers of Earnings and Registers of Control Accounts are laid down in paragraphs 1113 to 1121.

1112. Revenue Allocation Registers. For each Revenue Expenditure under the major heads of Chart of Accounts a separate Revenue Allocation Register in form A. 1112 should be maintained.

FORM A. 1112 E. 1763

ALLOCATION REGISTER

Voucher. Accounts heads as per Chart of

Accounts Total Date Particulars

No. Date Cash Stores

Remarks

Total for the month Add Total to end of

the previous month.

Total to end of the month.

1113. Register of Earnings. For each class of Revenue Earnings under the detailed head C03591-Railways Revenue Receipts, a separate register (A. 1113) should be maintained in the Accounts Office. The Registers of Earnings should record the earnings of the Railway under all the sub-detailed heads of subsidiary coding scheme given in Appendix II to Pakistan Railways General Code. These registers may be kept in convenient parts to facilitate compilation of statistics of earnings.

1114. Registers of Control Accounts. Rules relating to the maintenance of detailed registers for recording the transactions pertaining to the control accounts under “store” and “Work in Process” are laid down in the departmental codes concerned. Rules relating to the maintenance of the following detailed registers for the heads of account operated on in accounting sections and offices are prescribed in paragraphs 1115 and 1116:


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11.7

(i) Payables Register. (ii) Advances Register. (iii) Loans and Advances to Employees Register. (iv) Unpaid wages Register. (v) Security Deposits Register. (vi) Provident Fund Register. (vii) Deposits from Private and Public Bodies for Work done.

1115. Payables Registers. Party wise Details in support of the credits and debits to the head “Sundry Creditors — Purchases” in the General Ledger (Form 1110) should be recorded in a manuscript register (A. 1115). A separate page should be allotted in the payables register to each party for recording of transactions with him. Before closing the books of account for a month, the balances in this register should be totalled up and the totals reconciled with the General Ledger.

FORM A. 1115

PAYABLES REGISTER Month . . . . . . . . . . . . . 20 . . .

Party

No. and date of form A. 207 A B C D E F G H Total

Brought forward

Total carried over

1116. Unpaid Wages. If, when bills are returned by the pay office to the Accounts Office there are any unpaid items in them, the amount so unpaid will be returned by the Pay Office to the Cashier accompanied by a statement in Form A. 952 giving necessary particulars of the unpaid items. These statements will be dealt with as cash vouchers for the receipts side of the Daily Abstract of Cash Transactions and the items in them will be transcribed (but see next paragraph) into an Unpaid Wages Register in form A. 1116 (same as A. 952). All items of unpaid wages will be credited to “Unpaid Wages” in the Chart of Accounts, but if there are any Capital items of magnitude, they will be distinguished in the Register of Unpaid Wages by writing “Capital grant number” against them. Should any claim afterwards be received for any sum remaining unpaid, it will be verified with the Unpaid Wages Register in which also will be noted the fact of the subsequent payment of any amount against the entry of the items in the column provided for the purpose. This noting should be carefully done under the initials of gazetted officer or an Assistant Accounts Officer to prevent the possibility of more than one payment. In this register employees wise list/records alongwith employee ID record should be maintained.


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11.8

1117. Where arrangements in respect to vouchers admit of the unpaid wages statement (form A.952) received from the pay office being separately filed, these files may be used as the Unpaid Wages Register, thus obviating the upkeep of the separate Register referred to above. In such cases, the statements must be filed sheet by sheet in a strong skeleton file, and the sheets consecutively numbered so that it may easily be seen if any sheet is missing.

1118. No pay order for unpaid wages should be drawn in the Accounts office, nor should authority be conveyed to any department to make a disbursement, in respect of items under three months old, until it has been ascertained from the Pay Department that the amount has not already been disbursed by Sectional Pay Master (SPM) out of their imprests or floating cash. In cases in which authority is given to any department to make a disbursement, the fact should be noted against the item concerned in the Unpaid Wages Register (A.1116 A.952). When the payment so authorized appears in a departmental imprest account, the imprest account should be checked as usual and the necessary entries made in the Unpaid Wages Register.

1119. Deleted.

1120. Registers for Control Accounts. Separate registers of Advances out of revenue and capital grant, Loans and Advances and Deposits should be maintained in form A. 1120. Separate account of each party should be maintained in these registers. All entries in these registers should be posted from the original documents. These registers should be reviewed frequently by a gazetted officer and the early clearance of all items placed under these insisted upon. No item posted in a register of control account should remain unadjusted longer than is absolutely necessary. It is left to the Accounts Officer to decide whether these registers should be maintained in one section of the office or in the various accounting sections. In any case, a monthly reconciliation of the receipts, charges and balances of these accounts with the general ledger in the books of account of the railway should be regularly made. Instructions for the internal check of control accounts are laid down in Chapter XVI.

FORM A. 1120

CONTROL ACCOUNT REGISTER Details of Items in . . . . . . . . . . for the year . . . . . . .

April Month from which outstanding originated

Item No.

ParticularsBalance brought forward

Vr. No

Dr./Cr.Balance to end of April

And so on for each

month

Remarks


CHAPTER XI


11.9

1121. Security Deposits. Unpaid items, unless the amounts are trifling, should be allowed to remain in the Register of Deposits of the Railway for a period of three years, or until it is practically certain that no further claims for payment will be made. The sums may then, with the approval of the head of the railway, be credited to appropriate head of account (unclaimed Deposits)..

1122. Closing the General Books. The compiled accounts of the railway should, as a rule, be submitted so as to reach the office of the Member Finance on the prescribed date. The accounts for the month of June may, however, be submitted so as to reach the Member Finance not later than the date prescribed by the competent authority. The General books of the Railway should, therefore, be closed every month in good time for the compilation of the monthly accounts. The various subsidiary registers should also be totalled up, and reconciled with the General Books before the closing of next months Accounts. The certificate of reconciliation should be recorded each month in the subsidiary registers over the signature of a Accounts Officer.

Accounts Current (Trial Balance)

1123. Compilation of Capital and Revenue Accounts Current (Trial Balance). After the General Books for a month have been closed and the Ledger (A. 1110) has been written up, the monthly accounts current (trial balance), (see next paragraph) for Capital and Revenue Transactions should be prepared from the ledger and submitted together with the prescribed supporting schedules to the Member Finance. Separate accounts current (trial balance) should be prepared for Open Line and New Construction Expenditure. The monthly accounts of the divisions should be submitted to the Financial Adviser and Chief Accounts Officer by the last day of the following month or on such other day, as may be fixed by that Officer, so as to enable him to compile the accounts of the entire railway and submit them in time to the Member Finance. When in exceptional cases, the accounts cannot, in due course, be sent forward so as to reach the Member Finance on the prescribed date, the fact should be reported immediately to that officer, with an explanation of the cause of the delay, stating when the accounts may be expected.

1124. Accounts Current (Trial Balance). An account current (trial balance) is simply a statement showing the receipts and disbursement on cash basis of accounting and debits and credits on accrual basis of accounting of an accounts circle / accounting unit, duly classified under the prescribed Chart of Accounts (see forms A. 1125 and A. 1129). The main principle on which the accounts current (trial balance) are prepared is that all entries should be shown net against each head of account. On no account should minus results be transferred as plus results, to the opposite side of the account. The column “Opening balance” (in case of monthly accounts) in the accounts current (trial balance) forms should show the transaction from the beginning of the financial year. The assets, liabilities and equity balances should be the opening balance of the year and the closing balance of the month to which the account refers.


CHAPTER XI


11.10

1125. Revenue Account Current (Trial Balance). The monthly Revenue Account Current (Trial Balance of Revenue Grant) should be prepared in form A. 1125. The prior approval of the Member Finance is necessary for the omission or addition of a major or a minor head in this form.

FORM A.1125 PAKISTAN RAILWAYS REVENUE ACCOUNT CURRENT (Trial Balance)

For the month of . . . . . . .

Account Head Opening Balance

Debits Credits Closing Balance

Code Description Rupees Rupees Rupees Rupees Detailed Object Heads 1126. Revenue Account Schedules. The monthly Revenue Account Current (Trial Balance) should be accompanied by the following schedules in support of the transactions shown against the various heads in the account current (Trial Balance). If any schedules are not sent in consequence of there being no transactions affecting them, they should be specified in the memorandum forwarding the account current.

SCHEDULES TO ACCOMPANY THE REVENUE ACCOUNT (TRIAL BALANCE)

(1) Schedule of Transactions Class wise break-up of Revenue Receipts (2) Do do Break-up of major Railway Miscellaneous Receipts. (3) Do do Interest of Debt (4) Do do Working Expenses (5) Do do Miscellaneous Railway Expenditure (6) Do do Accounting unit wise break-up of Debits and Credits of

Transfer Railways. (7) Do do and so on. (8) Do do (9) Do do (10) Do do (11) Do do (12) Do do (13) Do do


CHAPTER XI


11.11

1127. Forms of Schedules. The schedules should be in form A.1127, and should exhibit the transactions under each head by the prescribed detailed heads and such other details as may be required by Member Finance. In the case of the schedules of debits and credits to “Transfers Railways”, two separate schedules, one for debits and the other for credits, showing the analysis by railways should be prepared.

FORM A.1127

SCHEDULE No. . . . . . . . . . . . DESCRIPTION . . . . . . . . . .

Current financial year Heads of Accounts

During the month To end of the month Rupees Rupees

. . . . . . . . . Dated . . . . . . . . . . .

Chief Cost Accounts Officer.

1128. Statement of Transfer Transactions. In order that a proper reconciliation may be effected, in the office of the Member Finance of the transaction of the various accounting units of railways under the head “Transfer Railways”, Statements in form A.1128 should be prepared and submitted with the monthly Revenue Account (A.1125) (or trial balance). The figures shown in the statements should be sum total of the adjustments made both in Capital, Revenue and New Construction Accounts.

FORM A. 1128

STATEMENT SHOWING DETAILS OF DEBITS / CREDITS UNDER TRANSFERS RAILWAYS FOR AND TO END OF . . . . . . . . . . 19 . . . . .

Originating Railway Division

Responding Railway Division

Name of Railway Division

Difference as per last month’s

statements

For the

month

To end of the

month

For the month

To end of the

month

Difference Remarks

1 2 3 4 5 6 7 8

Total Capital Account. Revenue Account.

New Constructions Account.


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11.12

1129. Capital Account Current (Trial Balance). The monthly Capital Account Current (Trial Balance) of Open Line and of New Constructions should be prepared in form A. 1129. The rule laid down on paragraph 1125 is equally applicable to his form.

FORM A. 1129 PAKISTAN RAILWAYS

CAPITAL / NEW CONSTRUCTIONS ACCOUNT CURRENT For the month of . . . . . . . . . . 20 . . . . .



Code Description Rupees Rupees Rupees Rupees Detailed Object Heads

1130. Capital Account Schedules. The monthly Capital Account Current (Trial Balance) should be accompanied by the following schedules in support of the transactions shown against the various heads in the account current (Trial Balance). If any schedules are not sent consequence of there being no transactions affecting them, they should be specified in the memorandum forwarding the account current (Trial Balance). All the schedules, with the exception of the Schedule on property, plant and equipment (see next paragraph), should be prepared in form A. 1127 in accordance with the instructions in paragraph 1127.

SCHEDULES TO ACCOMPANY THE CAPITAL AND NEW CONSTRUCTIONS ACCOUNTS

(1) Schedule of expenditure on property, plant and equipment. (2) Deleted. (3) Schedule of credits and debits of Transfer Railways. (4) Deleted. (5) Deleted. (6) Deleted. (7) Deleted.

NOTE.–The schedule referred to in item 3 above should be submitted with the Capital Account of

New Constructions only where send Accounts are kept separately from Open Line accounts.

1131. Capital Expenditure Schedule. The Schedule of Expenditure against major class of property, plant and equipment should be in form A. 1131. In the case of new lines under construction a separate schedule should be submitted for each line.


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11.13


SCHEDULE OF EXPENDITURE AGAINST THE PROPERTY, PLANT AND EQUIPMENT

FOR THE MONTH OF . . . . . . . . 20 . . . Head of Accounts Current year

Code Description During the

month To end of the

month

Balances as on 01 July 20__

Rupees Rupees Rupees

- Land - Equipment - Rolling-stock

so on

Total

Deduct Receipts on Capital Account Net

Dated . . . . . . . . . . . . . . . . 20. . . . . Chief Cost Accounts Officer

1132. Annual Closing of Books. The books of account relating to the financial year should, in every case be closed by the 31st July following. Any expenditure actually incurred but not accounted for by that date may be adjusted as soon as possible; but every effort should be made to prevent the occurrence of such a case.

1133. Every endeavour should be made to bring to account all the transactions of year in the accounts of the year to which they pertain, but if any transactions are advised to the Accounts Officer for adjustment after the books of the year have been finally closed, they should be reported to the Member Finance.

1134. The books of account of a year are kept open after the close of the year so that, as far as possible all the transactions of the year may be included therein. It is not essential that transactions relating to earlier years should be booked in accounts for the latest year which are still open. If it is impossible to have any expenditure booked in the accounts of the year to which it relates owing to the fact that the actual incidence of the expenditure is under dispute, it ought to be charged to the accounts of the year in which the final decision is taken, though at the same time, efforts should be made to expedite the decision as far as possible. Adjustments should not be made in the


CHAPTER XI


11.14

accounts of the past year if the disbursements could not have been reasonably anticipated in time for a grant being obtained from the proper authority. In all cases, where the expenditure could have reasonably been anticipated as for example, recurring payment to a Province or Department of the Federal Government, and payments which, though not of fixed amount, are of a fixed character, etc., the Accounts Officer should make the adjustment in the accounts before they are finally closed.

1135. When demands (original or supplementary) for appropriation of the necessary amounts for the expenditure are placed before the National Assembly, suitable provision should always be made for anticipated liabilities and the provisions, in paragraph 1134 that adjustment should not be made in the previous year’s accounts in certain circumstances should not be used to cover the results of defective Budgeting. The onus of proving that the disbursements could not have reasonably been anticipated should lie on the Controlling Officer.

1136. Final Account Current (Trial Balance). After the books for a financial year are closed, Final Accounts Current (Trial Balance) of the Capital and Revenue transactions should be prepared and submitted to the Member Finance so as to reach his office not later than the prescribed date. These accounts current (Trail Balance) are intended to show the transactions of the Railway for the year under the various heads of account and the opening and closing balances under the assets, liabilities and equity heads.

1137. Form of Final Revenue Account Current (Trial Balance). The Final Revenue Account Current (Trial Balance) should be prepared in form A. 1137.


FINAL REVENUE ACCOUNT CURRENT (TRIAL BALANCE) FOR THE YEAR ENDED 30 JUNE 20 _ _



Code Description Rupees Rupees Rupees Rupees Detailed Object Heads 1138. Form of Final Capital Account Current. The final Capital account current should be prepared in form A. 1138.


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11.15

FORM A. 1138. PAKISTAN RAILWAYS

FINAL CAPITAL ACCOUNT CURRENT (TRIAL BALANCE) FOR THE YEAR ENDED 30 JUNE 20 _ _



Code Description Rupees Rupees Rupees Rupees Detailed Object Heads 1139. Consolidation of Accounts Current (Trial Balance).The accounts current whether monthly or final so submitted should be consolidated so that one account current (trial balance) may be prepared for the entire railway. Similarly the divisional accounts current (E.1501) of new constructions should be consolidated so that one account current for “New Constructions” may be prepared. The processes by which the various accounts current (trial Balances) are consolidated are outlined in the succeeding paragraphs.

1140. Sub-Register of Accounts Current (Trial Balance). A register in form A.1140 should be maintained for consolidating the receipts and charges on cash basis of accounting or debits and credits on accrual basis of accounting of the various accounts current (trial balance). This register should be posted direct from the accounts current (trial balance) and the totals struck. Figures “Closing Balance” should be worked out by adding the month’s figures to those brought out to end of the previous month. The account current (trial balance) for the entire railway or of “New Constructions” should be prepared from this register. (The ledger (A.1110) maintained in the Central Accounts Office of the railway should also be posted from this register).


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11.16

FORM A. 1140

PAKISTAN RAILWAYS

SUB-REGISTER OF ACCOUNTS CURRENT (TRIAL BALANCE)

Receipts Charges Heads of Account Heads of Account Name of Accounts

Circle / Accounting Unit

Total receipts.

Total

charges July

Total for July April and so on for each month.

Total for April

Total to end of April

1141. Sub-Register of Schedules. For the purpose of preparing consolidated schedules in support of the consolidated account current (trial balance) a subsidiary register in form A. 1141 should be maintained. In it, separate pages should be allotted for each head of account for which schedules are prepared. Alternatively, a separate register may be maintained for each head of account.

FORM A. 1141 SUB-REGISTER OF SCHEDULES

PROPERTY, PLANT AND EQUIPMENT

Accounts Heads Heads

Rolling Stock

Land And so on

Total Name of Division or Accounting Unit

……….Rupees………..

Total Charges

X Division Y Division Z Division

April

Total for the month May and so on for each month

X Division Y Division Z Division

Total for the month Total to end of the month.


CHAPTER XI


11.17

Total from commencement of operation.

1142. Consolidation in the office of the Financial Advisor and Chief Accounts Officer. The accounts current (trial balance) submitted by the various accounting units of railways are consolidated in the office of the Financial Advisor and Chief Accounts Officer and one Statement of Receipts and Charges on cash basis of accounting or debits and credits on accrual basis of accounting is prepared and submitted to the Member Finance and Controller General of Accounts.


1145. Deleted.

1146. Deleted.

1147. Deleted.


CHAPTER XII

ANNUAL ACCOUNTS AND RETURNS

25

CONTENTS



FINANCIAL STATEMENTS AS PER IFRS 12.1 1202

STATEMENT OF FINANCIAL POSITION 12.2 1202-A

INCOME STATEMENT 12.2 1202-B

STATEMENT OF COMPREHENSIVE INCOME 12.3 1202-C

STATEMENT OF CASH FLOWS 12.3 — 12.4 1202-D — 1202-H

STATEMENT OF CHANGES IN EQUITY 12.4 1202-I

NOTES TO THE FINANCIAL STATEMENTS 12.5 1202-J (1203 — 1222 Deleted)

CERTIFICATES 12.6 1223

FINANCE ACCOUNTS — DEFINITION, SCOPE AND DATE OF SUBMISSION

12.7 1224

CONSOLIDATED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

12.8 1224-A

RECEIPTS AND PAYMENTS ACCOUNT 12.8 1224-B

ACCOUNT OF REVENUE 12.8 1224-C

ACCOUNT OF EXPENDITURE BY DETAILED FUNCTIONS

12.8 1224-D

STATEMENT OF CAPITAL EXPENDITURE OUTSIDE THE REVENUE ACCOUNT

12.8 — 12.9 1224-E

STATEMENT SHOWING THE DISTRIBUTION BETWEEN CHARGED AND OTHER THAN CHARGED EXPENDITURE

12.9 1224-F


CHAPTER XII


26

CONTENTS


TRUST ACCOUNT FUND 12.10 1224-G

TRUST ACCOUNT RAILWAYS 12.10 1224-H

OTHER DEPOSITS 12.10 1224-I

STATEMENT OF OPENING AND CLOSING BALANCE 12.10 1224-J

REVIEW REPORT OF ALL THE STATEMENTS 12.11 1224-K

DEPARTMENT AND SIMILAR ACCOUNT 12.11 1224-L

COMBINED FINANCE AND REVENUE ACCOUNT 12.11 1224-M

GENERAL NOTE 12.11 1224-N

DETAILED ACCOUNT OF WORKING EXPENSES 12.11 1224-O

SUMMARY OF CAPITAL EXPENDITURE 12.12 1224-P

STATEMENT OF GROSS REVENUE RECEIPTS AND GROSS REVENUE EXPENSES

12.12 1224-Q (1225 — 1237 Deleted)

AUDIT CERTIFICATE 12.13 1238

PUBLIC ACCOUNT REPORT — DUE DATE FOR SUBMISSION

12.13 1239

ANALYSIS OF BALANCES 12.14 1240

THE REPORT 12.14 1241

CERTIFICATES BY THE ACCOUNTS OFFICER 12.14 1242

AUDIT CERTIFICATE 12.15 1243

STATEMENT OF CHARGED AND OTHER THAN CHARGED EXPENDITURE

12.15 1244

CIVIL ACCOUNTS — FORMAT AND DUE DATE FOR SUBMISSION

12.15 12.16 1245 - 1246


CHAPTER XII


12.1

1201. Introductory. After the books of account for a financial year have been closed and trial balance has been finalized following Financial Statements, accounts and returns should be compiled–

(a) Financial Statements as per IFRS.

(b) The Finance Accounts.

(c) The Public Account Report.

(d) Statement of Charged and Other than Charged Expenditure.

(e) The Appropriation Accounts and connected Returns and Statements.

(f) Civil Accounts

This chapter deals with the first four and sixth items only; for the fifth, Chapter VI of the Pakistan Railways General Code should be seen.

A. FINANCIAL STATEMENTS AS PER IFRS

1202. Financial Statements as per IFRS. Financial Statements comprise the following components which are described in International Accounting Standard 1, Presentation of Financial Statements:

I. Statement of Financial Position, II. Income Statement, III. Statement of Comprehensive Income, IV. Statement of Cash Flows, V. Statement of Changes in Equity, and VI. Notes to the Financial Statements.

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


CHAPTER XII


12.2

1202-A. Statement of Financial Position. The Statement of Financial Position (Balance Sheet) should be prepared on the form give in Appendix XX to this Code. As per International Financial Reporting Standards (IFRS), the statement of financial position will, as minimum, include line items that present the following amounts:

(a) property, plant and equipment; (b) investment property; (c) intangible assets; (d) financial assets (excluding amounts shown under (e), (h) and (i)); (e) investments accounted for using the equity method; (f) biological assets; (g) inventories; (h) trade and other receivables; (i) cash and cash equivalents; (j) the total of assets classified as held for sale and assets included in disposal

groups classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;

(k) trade and other payables; (l) provisions; (m) financial liabilities (excluding amounts shown under (k) and (l)); (n) liabilities included in disposal groups classified as held for sale in accordance

with IFRS 5; and (o) non-controlling interests, presented within equity.

1202-B. Income Statement. The income statement should be prepared on the form given in Appendix XX to this Code. As the International Financial Reporting Standards (IFRS), as a minimum, the statement of comprehensive income will include line items that present the following amounts for the period:

(a) revenue; (b) gains and losses arising from the derecognition of financial assets measured

at amortised cost; (c) finance costs; (d) share of the profit or loss of associates and joint ventures accounted for using

the equity method; (e) if a financial asset is reclassified so that it is measured at fair value, any gain

or loss arising from a difference between the previous carrying amount and its fair value at the reclassification date (as defined in IFRS 9);

(f) a single amount comprising the total of: (i) the profit or loss of discontinued operations and (ii) the gain or loss recognised on the measurement to fair value less costs

to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation;

(g) profit or loss;


CHAPTER XII


12.3

1202-C. Statement of Comprehensive Income. The statement of comprehensive income will be prepared on the form given in Appendix XX to this Code. The components of other comprehensive income include:

(a) changes in revaluation surplus; (b) actuarial gains and losses on defined benefit plans recognised in accordance

with paragraph 93A of IAS 19 Employee Benefits; (c) gains and losses arising from translating the financial statements of a foreign

operation; and (d) gains and losses from investments in equity instruments measured at fair

value through other comprehensive income in accordance with paragraph 5.4.4 of IFRS 9 Financial Instruments.

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

(a) from the accounting records; or (b) by adjusting revenue, cost of services and other items in the statement of

comprehensive income for: (i) changes during the period in inventories and operating receivables

and payables; (ii) other non-cash items; and (iii) other items for which the cash effects are investing or financing cash

flows.


CHAPTER XII


12.4

1202-E. The statement of cash flows will report cash flows during the period classified by operating, investing and financing activities. 1202-F. Cash flows from operating activities are primarily derived from the principal revenue producing activities. Therefore, they generally result from the transactions and other events that enter into the determination of profit or loss.

Some transactions, such as the sale of an item of plant, may give rise to a gain or loss that is included in recognised profit or loss. The cash flows relating to such transactions are cash flows from investing activities. However, cash payments to manufacture or acquire assets held for rental to others and subsequently held for sale are cash flows from operating activities. The cash receipts from rents and subsequent sales of such assets are also cash flows from operating activities. 1202-G. The separate disclosure of cash flows arising from investing activities is important because the cash flows represent the extent to which expenditures have been made for resources intended to generate future income and cash flows. Only expenditures that result in a recognised asset in the statement of financial position are eligible for classification as investing activities. 1202-H. The separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of capital. 1202-I. Statement of Changes in Equity. The statement of changes in equity will be prepared on the form given in Appendix XX to this Code showing:

(a) total comprehensive income for the period, showing separately the total amounts attributable to owners;

(b) for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with IAS 8; and

(c) for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from:

(i) profit or loss; (ii) each item of other comprehensive income; and (iii) transactions with owners in their capacity as owners, showing

separately contributions by and distributions (like return on investment by Government) to owners and changes in ownership interests in subsidiaries that do not result in a loss of control.


CHAPTER XII


12.5

The components of equity include, for example, each class of contributed equity, the accumulated balance of each class of other comprehensive income and retained earnings. Changes in an entity’s equity between the beginning and the end of the reporting period reflect the increase or decrease in its net assets during the period except for changes resulting from transactions with owners in their capacity as owners (such as equity contributions and distribution). 1202-J. Notes to the Financial Statements. The notes to the financial statements will:

(a) present information about the basis of preparation of the financial statements and the specific accounting policies used in preparation of the financial statements;

(b) disclose the information required by IFRSs that is not presented elsewhere in the financial statements; and

(c) provide information that is not presented elsewhere in the financial statements, but is relevant to an understanding of any of them.

As far as practicable, notes will be presented in a systematic manner. Each item in the statements of financial position and of comprehensive income, income statement, and in the statements of changes in equity and of cash flows will be cross referred to related information in the notes. 1203. Deleted.

1204. Deleted.

1205. Deleted.

1206. Deleted.

1207. Deleted.

1208. Deleted 1209. Deleted.

1210. Deleted. 1211. Deleted. 1212. Deleted. 1213. Deleted.


CHAPTER XII


12.6

1214. Deleted.

1215. Deleted.

1216. Deleted.

1217. Deleted.

1218. Deleted.

1219. Deleted.

1220. Deleted.


1223. Certificates. Following certificates should be appended to the Financial Statements (See section II of Annual Report). The Audit certificate will be signed by the Director General Audit Railways and the other certificates will be signed by the heads of departments concerned and the head of the Railway. The last two certificates will, in addition, be countersigned by the Federal Government Inspector of Railways.

1. Certificate respecting Accounts

Certified that the foregoing Accounts of the Pakistan Railways for the year ended 30 June 20 . . . are correct and have been prepared strictly in accordance with the orders in force.

. . . . . . . . . . . . . . . General Manager.

2. Audit Certificate

The Annual Accounts of Pakistan Railways for the year ……………….. were test audited by my office and in my opinion, present a fair statement of accounts, subject to the observations contained in the Audit report.

. . . . . . . . . . . . . . . . . . . . . . . . . . . Director General Audit, Railways.

3. Certificate respecting the permanent way and other structural works

I hereby certify that the whole of the permanent way, stations, buildings, bridges, fencing, signalling and interlocking and other structures on the Pakistan Railways, have, during the financial year ended 30 June 20__ , been maintained in good working condition and repairs.


CHAPTER XII


12.7

Chief Engineer. General Manager.

Countersigned . . . . . . . . . . . . . . . . . . . . . . . .

Federal Government Inspector of Railways,

4. Certificate respecting the Rolling-stock, etc.

I hereby certify that the whole of the plant, engines, tenders, carriages, wagons, machinery and tools, also the steam vessels and their engine, cargo boats and other stock have, during the past year, been maintained in good working order and repairs.

Chief Mechanical Engineer. General Manager.

Countersigned . . . . . . . . . . . . . . . . . . . . . . . .

Federal Government Inspector of Railways,

B. FINANCE ACCOUNTS

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

(a) Consolidated Balance Sheet, Profit and Loss Account and other statements for the year;

(b) Receipts and Payments Account and other statements for the year; (c) Account of Revenue by detailed heads for the year; (d) Account of Expenditure by detailed functions for the year; (e) Statement of Capital Expenditure outside the Revenue Account during

and to the end of the year; (f) Statement showing the distribution between Charged and Other than

Charged expenditure for the year; (g) Trust Account Fund for the year; (h) Trust Account Railways for the year; (i) Other Deposit for the year (j) Statement of Opening and Closing Balance for the year; (k) Review Report of all Statement(s); (l) Department and similar Account for the year.


CHAPTER XII


12.8

II Combined Finance and Revenue Account;

(a) General Note; (b) Consolidated Balance Sheet; (c) Profit and Loss Account for the year; (d) Detailed Account of Ordinary Working expenses for the year; (e) Summary of Capital Expenditure for the year; (f) Statement of Gross Revenue Receipts and Gross Revenue Expenses for

the year;

1224-A. Consolidated Balance Sheet and Profit and Loss Account. The consolidated balance sheet, profit and loss account and other statements forming part of the Finance Accounts are discussed in paragraph 1202. 1224-B. Receipts and Payments Account. Receipts and Payments Account, a part of Finance Accounts will be prepared in Form No. A. 1224-B. The receipts and payments accounts should show receipts and payments separately for consolidated fund from that of public account for each major, minor or detailed head of account.

FORM A. 1224-B

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 JUNE 20____

Receipts Payments

Total Charged Other than

Charged Account Head Account Head Charged

Other than

Charged Total

Rupees Rupees Rupees Code Description Code Description Rupees Rupees Rupees Consolidated Fund Public Account Total

1224-C. Account of Revenue (Summary of Revenue Statement) by detailed heads for the year forming part of the Finance Accounts is given in paragraph G. 602. [Annexure-A (7-A)].

1224-D. Account of Expenditure by detailed functions for the year will be prepared on the form given in paragraph G. 602. [Annexure-A (5-A)]. 1224-E. Statement of Capital Expenditure outside the Revenue Account during and to the end of the year will be prepared on the Form No. A. 1224-E.


CHAPTER XII


12.9

FORM A. 1224-E

STATEMENT OF CAPITAL EXPENDITURE OUTSIDE THE REVENUE ACCOUNT FOR THE YEAR ENDED 30 JUNE 20 __

Account Head Current Year Previous Year

Code Description Charged Other than Charged

Total Total

Rupees Rupees Rupees Rupees Railways

Buildings

Railways Land Railways Rolling

Stock

So on 1224-F. Statement showing the distribution between Charged and Other than Charged expenditure for the year will be prepared on the Form No. A. 1224-F.

FORM A. 1224-F

STATEMENT SHOWING THE DISTRIBUTION BETWEEN CHARGED AND OTHER THAN CHARGED EXPENDITURE FOR THE YEAR ENDED 30 JUNE 20 __

Current Year Previous Year Expenditure

Charged Other than Charged

Total Total

Rupees Rupees Rupees Rupees Expenditure within Revenue Account (Non-development grant)

Expenditure outside the Revenue Account (Development)

Total


CHAPTER XII


12.10

1224-G. Trust Account Fund for the year will be prepared on the Form A. 1224-G.

FORM A. 1224-G

ACCOUNT OF TRUST ACCOUNT FUND FOR THE YEAR ENDED 30 JUNE 20 _ _

Account Head (Detailed) During the Year Code Description

Opening Balance Receipts Payments

Closing Balance

Interest Paid during the year


Total

1224-H. Trust Account Railways for the year will be prepared on the Form A. 1224-H.

FORM A. 1224-H ACCOUNT OF TRUST ACCOUNT RAILWAYS FOR THE YEAR ENDED 30 JUNE 20 _ _

Account Head (Detailed) During the Year

Code Description Opening Balance Receipts Payments

Closing Balance


Total 1224-I. Other Deposit not bearing interest for the year will be prepared on the Form A. 1224-H. 1224-J. Statement of Opening and Closing Balance for the year will be prepared on the Form A. 1224-J.

FORM A. 1224-J

STATEMENT OF OPENING AND CLOSING BALANCES FOR THE YEAR ENDED 30 JUNE 20 _ _

Account Head (Detailed) Opening Balance Closing Balance Code Description

Total


CHAPTER XII


12.11

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

FORM A. 1224-O

DETAILED ACCOUNT OF WORKING EXPENSES

FOR THE YEAR ENDED 30 JUNE 20 ___

Account Head Current Year Previous Year

Code Description Rupees Rupees A01 Employee Related expenses A02 A03 Operating and so on (major heads) Total


CHAPTER XII


12.12

1224-P. Summary of Capital Expenditure. The combined Finance and Revenue Account should be supported by a summary of capital expenditure in the Form A. 1224-P. This statement should show a summary of capital expenditure of Federal Government on construction and purchase of Railway as shown in the expenditure outside the revenue account provided in the railway Public Sector Development Programme (PSDP).

FORM A. 1224-P

SUMMARY OF CAPITAL EXPENDITURE

Year Expenditure to the end of 14th August, 1947

Government outlay after independence

Rupees in million 1947-48 1948-49

and so on

2010-11

Total

1224-Q. Statement of Gross Revenue Receipts and Gross Revenue Expenses. This statement will be prepared on the Form A. 1224-Q.

FORM A. 1224-Q

STATEMENT OF GROSS REVENUE RECEIPTS AND GROSS REVENUE EXPENSES FOR THE YEAR ENDED 30 JUNE 20 ___

Revenue

Coaching Goods Sundry

Total Expenditure Working expenses as in detailed account of ordinary working expenses

Other expenses So on Total

Net Receipt / (Deficit)

Percentage of working expenses to revenue


CHAPTER XII


12.13

1225. Deleted.

1226. Deleted.

1227. Deleted. 1228. Deleted. 1229. Deleted. 1230. Deleted.

1231. Deleted.

1232. Deleted.

1233. Deleted. 1234. Deleted .

1235. Deleted.

1236. Deleted.

1237. Deleted. 1238. Audit Certificate. The Annual Finance Accounts should be got audited by the Audit Officer and a signed copy of the audit certificate should be furnished to the Member Finance. The certificate will be on the following lines:

Certified, that as a result of the test-audit of the accounts compiled under the direction of the General Manager that subject to the observations below, the Finance Accounts/Review of Balances of assets, liabilities and equity of the Pakistan Railways for the year ended 30 June 20__ have / has to the best of my knowledge and belief, been correctly prepared.

. . . . . . . . . . . . . . . . . . . . . . . . . . Director General Audit, Railways

C. PUBLIC ACCOUNT REPORT

1239. Due Date for Submission. A report on the balances under the “Public Account” should be submitted by each Financial Adviser and Chief Accounts Officer so as to reach the Member Finance not later than the prescribed date, a copy being furnished at the same time to the Statutory Auditor. A copy duly audited should be submitted to the Member Finance, to reach him by the prescribed date. If there are any unadjusted balances under the “Remittance Heads” a report on such balances should also be included in the Public Account Report. The Public Account Report will be prepared on the Form prescribed in paragraph G. 602. [Annexure-A (11-A)].


CHAPTER XII


12.14

1240. Analysis of Balances. The report should be based on an analysis of the various balances. The analysis may be in the form given below, separate forms being prepared for “Trust Accounts”, “Special Deposits”:

FORM A. 1240

ANALYSIS OF BALANCES UNDER PUBLIC ACCOUNT Trust Accounts. Special Deposit Accounts. Loans and Advances by the Pakistan Railways.

Detailed Heads of Account

Balance at the end of previous year

Balance at the end of the year under

review

Increase or decrease during the year under

review

Remarks

Total

1241. The Report. The report should, besides generally reviewing the outstanding balances, furnish explanations for important variations from the previous year’s balances and comment on the efficiency of the balances at the end of the year under review.

1242. Certificates by the Accounts Officer. The following certificates, suitably modified wherever necessary, should be furnished by the Financial Adviser and Chief Accounts Officer on the Public Account Report:

1. Regarding –General Provident Fund Balances.

Certified that the balances at the end of the year, as per the general books agree with the total of the

balances of the individual members, as per personal ledgers and that advice slips showing the balances in the Fund at the credit of members on the 30 June 20 __ have been issued to them.

2. “Deposits and Advances”

(i) Deposits.– Certified that action has been taken for the clearance of items outstanding for

more than three months.

(ii) Cash.– (a) Certified that the cash balance actually in charge of the Cashier(s) and departmental officer on the 30 June 20 _ _ , was Rupees _____________. (b) Certified that the Cash balances in the hands of the Cashier(s) and disbursing officers were verified by actual count and found correct.

3. Regarding Loans and Advances by the Pakistan Railways”

(a) Certified that the recoveries during the year were made regularly as required under the rules.


CHAPTER XII


12.15

(b) It is also certified that these balances have been analysed and reviewed by detailed heads and there are no cases of write-off, suspensions or doubtful assets in the balances; also there are no cases of remission of interest, grant of loan without or at a nominal rate of interest, grant of loans without necessary safeguards for recovery, and unusually large loans to an individual.

(c) The acceptance of the balances outstanding against the employees concerned as on the 30 June 20 _ _ have been obtained.

4. Regarding “Remittances” Certified that the outstanding balance represents the amount for which settlements could not be effected in the Exchange / Settlement Accounts during the year.

5. General

Certified that the balances shown in the Report agree with the general books and are supported by

details.

1243. Audit Certificate. The Public Account Report should be audited by the Statutory Audit and his audit certificate should be furnished to the Member Finance along with the audited copy of the report. The audit certificate will be on the following lines:

Certified that as a result of the test-audit of the accounts completed under the directions of the General Manager that subject to the observations below, the Finance Accounts/ Review of Balances of the Pakistan Railways for the year ended 30 June 20 _ _ has/have to the best of my knowledge and belief, been correctly prepared.

. . . . . . . . . . . . . . . . . . . . . . . . . . . Director General Audit, Railways.

D.–STATEMENT OF CHARGED AND OTHER THAN CHARGED EXPENDITURE

1244. A statement showing the Charged and Other than Charged expenditure for the year under the various heads of account prescribed in Chart of Accounts should be prepared and got audited by the Statutory Audit. An audited copy of the Statement should be submitted to the Member Finance on the prescribed date.

E — CIVIL ACCOUNTS

1245. Format and Due Date for Submission. Civil accounts are the monthly set of accounts reported to Accountant General Pakistan Revenue (AGPR) on the date prescribed by him. These comprise the following:

a) Revenue and Expenditure Statement; b) Public Account; c) Cash Flow Statement; d) Consolidated Expenditure Statement; e) Grant-Expenditure Analysis; f) Programme Report; and g) Revenue Statement.


CHAPTER XII


12.16

1246. Like wise appropriation accounts, civil accounts shall be prepared on cash basis of accounting. The preparation of civil accounts shall be the responsibility of the Central Books Section of Pakistan Railways. The Form of Civil Accounts as approved by the Auditor General of Pakistan is given in Appendix XXI to this Code. All the components of Civil Accounts are Self Explanatory. However, for further guidance, Financial Reporting Manual issued by Auditor General of Pakistan may be consulted.


CHAPTER XIII

GENERAL PROVIDENT FUND ACCOUNTS

27

CONTENTS


INTRODUCTORY 13.1 1301 (1302 — 1336 Deleted)

GENERAL PROVIDENT FUND — RULES FOR MEMBERSHIP AND ACCOUNTING

13.3 1337

HEAD OF ACCOUNT 13.3 1338

ESSENTIAL FEATURES OF THE GENERAL PROVIDENT FUND

13.3 1339

OUTLINE OF ACCOUNTING PROCEDURE 13.3 — 13.4 1340 — 1343

ACCOUNT BOOKS TO BE IN /

13.5 1344 FORM OF GENERAL PROVIDENT FUND JOURNALS 13.5 1345

FORM OF LEDGER ACCOUNTS 13.5 — 13.6 1346

INDEX REGISTERS 13.6 — 13.7 1347

NOMINATION 13.7 1348

OPENING OF NEW ACCOUNTS 13.7 1349

CHECK SHEETS 13.8 1350

REGISTER OF GENERAL PROVIDENT FUND JOURNALS

13.8 1351

RECONCILIATION WITH GENERAL BOOKS 13.9 1352


CHAPTER XIII


28

CONTENTS

DESCRIPTION

PAGE NO. PARA NO.

INTEREST 13.9 — 13.10 1353

POINTS TO BE NOTED IN CREDITING SUBSCRIPTIONS AND INTEREST

13.10 1354

REGISTER OF UNPOSTED ITEMS 13.10 — 13.11 1355

REGISTER OF UNPOSTED ACCOUNTS 13.11 1356

CLOSING OF LEDGERS AND RECONCILIATION WITH GENERAL BOOKS

13.11 1357

ACCOUNT FURNISHED TO EACH MEMBER 13.12 1358

TRANSFER OF GENERAL PROVIDENT FUND ACCOUNTS

13.12 — 13.13 1359

CLOSED ACCOUNTS 13.14 1360 — 1363


CHAPTER XIII


13.1

1301. Introductory. The responsibility for the internal check of all transactions pertaining to, and the maintenance of the accounts of the General Provident Fund to which the personnel of the Pakistan Railways subscribe devolves upon the Accounts Officer. Internal check in connection with subscriptions to, and withdrawals and payments from, the General Provident Fund should be conducted with reference to the General Provident Fund (Central Services) Rules. The accounts of the Fund should also be maintained in accordance with these rules which prescribe the more important books and accounts to be kept and the manner in which they should be posted.

Note. Deleted.

A. STATE RAILWAY PROVIDENT FUND

1302. Deleted.

Accounts of the Rupee Branch 1303. Deleted. 1304. Deleted. 1305. Deleted. 1306. Deleted. 1307. Deleted. 1308. Deleted. 1309. Deleted. 1310. Deleted. 1311. Deleted. 1312. Deleted.

Posting and Reconciliation 1313. Deleted. 1314. Deleted. 1315. Deleted. 1316. Deleted.


CHAPTER XIII


13.2

1317. Deleted. 1318. Deleted. 1319. Deleted. 1320. Deleted. 1321. Deleted. 1322. Deleted. 1323. Deleted. 1324. Deleted. 1325. Deleted. 1326. Deleted. 1327. Deleted. 1328. Deleted.

Accounts of the Sterling Branch. 1329. Deleted. 1330. Deleted. 1331. Deleted.

Machine Methods of Accounting 1332. Deleted. 1333. Deleted. 1334. Deleted. 1335. Deleted. 1336. Deleted


CHAPTER XIII


13.3

B. GENERAL PROVIDENT FUND. 1337. Rules for membership and accounting. The General Provident Fund (Central Services) Rules are applicable to the employees of Pakistan Railways. These rules define the scope of the fund and the conditions of membership and prescribe the accounting procedure to be followed. Under these rules, all Government employees including re-employed personnel having rendered service for more than two years are compulsorily required to subscribe to the General Provident Fund. As soon as a Government servant is due to complete two years service, an intimation to that effect will be sent to the Accounts Officer concerned and the latter may be asked to allot a General Provident Fund account number to the Government servant. When a number has been allotted, the subscription will be started. The General Provident Fund account number will be quoted invariably on the schedules and in all correspondence with the accounts officer on the subject. 1338. Head of Account. The transactions of the General Provident Fund will pass through the account code G06114 “General Provident Fund Account (Railway). Interest on the General Provident Fund balances will be recorded through account code A07121 “Interest on Unfunded Debt — Federal Government”. 1339. Essential Features of the General Provident Fund. The following are certain essential features of the General Provident Fund which should be taken note of in the internal check and accounting of General Provident Fund transactions:

(a) Subscription. The amount of subscription to General Provident Fund will be as fixed by the Government of Pakistan from time to time.

(b) Bonus. No bonus is allowed on subscriptions to this fund.

(c) Deleted.

1340. Outline of Accounting Procedure. In the General Provident Fund Section, a ledger account will be kept for each individual subscriber to the Fund. All transactions affecting the head “General Provident Fund” will be posted in the ledger accounts of the subscribers concerned. In order to ensure that the postings have been correctly made, the entries in the ledger accounts will be abstracted month by month in a statement, called the check sheet, and the totals of the check sheet reconciled monthly with the amounts credited and debited to the Fund. The aggregate balance in the ledger accounts will represent the balance under the head “General Provident Fund” in the Financial Statements of Pakistan Railways.


CHAPTER XIII


13.4

1341. The credits and debits to the General Provident Fund comprise the following: Credits (a) Subscriptions from members.

(b) Refunds of temporary withdrawals.

(c) Interest.

(d) Miscellaneous Adjustments including transfers to and from other

Accounts Offices. Debits (a) Temporary withdrawals.

(b) Payments to staff who have ceased to be members of the Fund.

(c) Miscellaneous Adjustments.

1342. Subscriptions and refunds of temporary withdrawals by the members of the Fund are generally recovered through pay bills. The recoveries affected are shown in statements called General Provident Fund Journals, which accompany the pay bills. The sections which are responsible for the internal check of the pay bills will check the correctness of the recoveries affected, compare the details shown in the General Provident Fund Journals with the recoveries made in pay slips and then pass on the General Provident Fund Journals to the General Provident Fund Section for posting into the ledgers. Credits on account of interest will be posted in the manner indicated in paragraph 1353. Postings necessitated by any adjustments will be made direct from the adjustment vouchers. 1343. The postings in the ledger accounts of payments and debit adjustments will be made from the relevant payment orders passed for payment and the adjustment vouchers respectively. All debit entries in the ledger accounts will be attested by the Accounts Officer in charge of the section at the time of passing the pay order for payment. The opening balances carried forward from the previous year’s ledger will be attested by the Accounts Officer. A percentage (as may be fixed by the Financial Adviser & Chief Accounts Officer) of the entries of opening balances will be checked and attested by the Accounts Officer.


CHAPTER XIII


13.5

1344. Account Books to be in Compartments / Sections. For the convenience of posting and reconciliation and for localizing errors in posting, the ledger accounts, the check sheets and the General Provident Fund journals will all be in compartments / sections, i.e., by employee numbers, cost centres, departments, accounting units or categories of staff, as may be decided by the Financial Adviser & Chief Accounts Officer. 1345. Form of General Provident Fund Journals. The General Provident Fund Journals showing the deductions made from pay bills on account of the General Provident Fund will be in form (A. 1345).

FORM A. 1345

TOTALNO. OF EMPLOYEES - - - -

BASIC PAY

TOTALEMPLOYEE NAMEEMPLOYEE NO.REGULAR

SUBSCRIPTION TO GPF

DESIGNATIONREFUND OF GPF

ADVANCEBPS

G E N E R A L P R O V I D E N T FUND J O U R N A L

CC NO:EMPLOYEE CATEGORY PERIOD ENDING:NAME:

1346. Form of Ledger Accounts. The ledger account of each individual subscriber to the Fund will be in form A. 1346. This form will be printed on both sides of the paper. One sheet will be allotted to each subscriber so that the account for two consecutive years may be recorded in the same ledger book.


CHAPTER XIII


13.6

FORM A. 1346

Account No.

Designation

Pay on 30th June, 20 Rupees

Ledger Card

Balance on 30th June 20----

Withdrawals

Deposited and Refunds Interest 20----20----

Total

Remarks

Balance 30th June 20----

November . . . .December . . . .January . . . .

Totalled by Checked by

July . . . . . .August . . . . September . . . .October . . . .

April . . . .May . . . .

June(final) . . . .Total Rupees . .

June . . . .

February . . . .March . . . .

SubscriptionsRefund of

withdrawals

20 -20Fig.=Words=

Year

Name

GENERAL PROVIDENT FUND

WithdrawalsClosing balance

Opening balance

Pay on 30th June, 20 Rupees

YearOpening balance

SubscriptionsRefund of

withdrawalsWithdrawals

Closing balance

Remarks

Fig.=20 -20 Words=

July . . . . . .

September . . . .August . . . .

October . . . .November . . . .December . . . .January . . . .February . . . . Balance 30th June 20----March . . . . Deposited and Refunds April . . . . Interest 20----20----May . . . . Total June . . . .

Withdrawals June(final) . . . .

Totalled by Checked by

Rupees

Rupees

Balance on 30th June 20----Total Rupees . .

1347. Index Registers. A numerical index to the ledger in the order of entrants will be maintained in form A. 1347. Besides this an alphabetical index by each department, cost centre or accounting unit may be maintained to facilitate reference to the subscribers’ accounts numbers. The Index Register (A. 1347), whether numerical or alphabetical, will show the following particulars:

(a) The month in which the account is opened. (b) Account number.


CHAPTER XIII


13.7

(c) Name of the subscriber. (d) Designation and office or department and the employee number. (e) The month in which the account is closed. (f) Remarks.

Additional columns may be provided in the numerical index register to show the date of receipt of general provident fund nomination form.

1348. Nomination. A subscriber will, as soon as may be after joining the Fund, send to the Accounts Officer a nomination conferring on one or more persons the right to receive the amount that may stand to his credit in the Fund, in the event of his death before that amount has become payable, or having become payable has not been paid.

Provided that if, at the time of making the nomination, the subscriber has a family, the nomination will not be in favour of any person or persons other than the members of his family. If a subscriber nominates more than one person, he will specify in the nomination the amount or share payable to each of the nominees in such manner as to cover the whole of the amount that may stand to his credit in the Fund at any time. NOTE. The nomination forms submitted by the subscribers will, on receipt in the Accounts Office, be kept under lock and key in the personal custody of the Accounts Officer. When a revised nomination is received from a subscriber, the old nomination form will be cancelled and returned to the subscriber. The dates of receipt of all nomination forms will be systematically noted in the Index Register or the separate register kept for the purpose. Reference to the nomination forms submitted to the Accounts Officer will also be quoted on top of the individual subscribers’ ledger accounts.

1349. Opening of New Accounts. When opening new accounts the following points will be attended to:

(a) The subscriber’s full name, designation (and office) will be entered in the index register (A. 1347) and the ledger (A. 1346). The name of a subscriber will be spelt according to the subscriber’s own way and the same will be strictly followed in all accounts and statements. (b) The employee number will be noted in the index registers and the ledger, so as to guard against errors in posting. (c) All subscribers will be categorized into compartments or sections based on employee numbers, cost centre or department. A subscriber’s number will never be altered, nor will the numbers of closed accounts be given to new members. (d) If a Muslim member, on opening his account, makes the express request that interest be not added to his deposit, a note to this effect will be made in the index register and the words “No Interest” written on the top of the account in the ledger. Such a remark will be repeated whenever a new ledger is opened.

(e) No accounts will be opened in the name of two or more persons jointly.


CHAPTER XIII


13.8

1350. Check Sheets. The check sheets referred to in paragraph 1340 will be prepared in form A. 1350.

FORM A. 1350

DIVISION DEPARTMENT SERIAL NO.

Nov Dec Jan FebJuly Aug Sep Oct Mar Apr May June

Monthly compulsory deposits and Refund of withdrawals

CHECK SHEET

3 4 5 6 7 8 9 10 11 12 13 14

NameDeposit

No.

1 2

Jan Feb Mar Apr May June

16 17 18 19 20 21 22 23 24 25 26 2715

Total deposits during the year

Monthly withdrawals

July Aug Sep Oct Nov

32 33 3430 31

Dec

Remarks

28 29

Total withdrawal during the year

Annual accounts for 20 -20 .Opening balance

Total deposits during the year

Total interestTotal withdrawal during the year

Closing balance

1351. Register of General Provident Fund Journals. All General Provident Fund Journals received in the Provident Fund Section will, before distribution to the ledger-keepers for posting into the ledgers, be serially numbered and entered in a manuscript register. This register will have separate columns for the various compartments or sections of the ledgers. The total recovery shown in each journal will be posted under the appropriate column on the credit side of the register. Similarly, withdrawals will be posted from the pay orders passed for payment under the appropriate columns on the debit side of the register and the total for each date agreed with the debit to General Provident Fund in the General Cash Book. The Register of General Provident Fund Journals will thus show a complete analysis of the general provident fund transactions booked in the accounts of Pakistan Railways by compartments or sections of General Provident Fund ledgers and facilitate reconciliation of the postings in each compartment or section of ledger accounts with the books of account of Pakistan Railways.


CHAPTER XIII


13.9

1352. Reconciliation with General Books. After the postings for a month in the ledger accounts are complete, the check sheets (A. 1350) will be posted from the ledger accounts and totalled. The totals in the check sheets (A. 1350) will be reconciled with the totals under the relevant columns in the register of general provident fund journals. In making this reconciliation due consideration will be made for inter-compartmental or inter-sectional transfers within the same accounting unit. The grand totals of debits and credits of the check sheets of all the accounting units will be agreed with the total debits and credits appearing in the General Books and in the monthly accounts of the accounting unit under the account code G06114 “General Provident Fund Account (Railway)”.

1353. Interest. The interest admissible under the rules on the balances at credit of members will be worked out and credited to the respective accounts at the close of each financial year. The interest figures in each account will be copied from the ledger into the appropriate columns of the check sheet (A. 1350) and the totals of these columns will be adjusted in the general books by debit to account code A07121 “Interest on Unfunded Debt—Federal Government”. Following points will be considered:

(1) Interest will be credited to the account of a subscriber at such rate as may be determined for each year according to the method of calculation prescribed from time to time by the Government of Pakistan.

Provided that, if the rate of interest determined for a year is less than 4 per cent, all existing subscribers to the Fund in the year preceding that for which the rate has for the first time been fixed at less than 4 per cent, will be allowed interest at 4 percent.

(2) Interest will be credited with effect from last day in each year in the following manner:

(i) on the amount at the credit of a subscriber on the last day of the preceding year, less any sums withdrawn during the current year - interest for twelve months; (ii) on sums withdrawn during the current year - interest from the beginning of the current year up to the last day of the month preceding the month of withdrawal; (iii) on all sums credited to the subscriber's account after the last day of the preceding year-interest from the date of deposit up to the end of the current year; (iv) the total amount of interest will be rounded to the nearest whole rupee, fifty paisa counting as the next higher rupee:


CHAPTER XIII


13.10

Provided that when the amount standing at the credit of a subscriber has become payable, interest will thereupon be credited under this sub-rule in respect only of the period from the beginning of the current year or from the date of deposit, as the case may be, up to the date on which the amount standing at the credit of the subscriber became payable.

(3) The date of deposit will, in the case of a recovery from emoluments, be deemed to be the first day of the month in which it is recovered; and in the case of an amount forwarded by the subscriber, will be deemed to be the first day of the month of receipt if it is received by the Account Officer before the fifth day of that month, but if it is received on or after the fifth day of that month, the first day of the next succeeding month.

1354. Points to be noted in crediting subscriptions and interest. The following points will be noted in crediting subscriptions and interest to ledger accounts:

(1) In all cases in which the emoluments of staff are paid on the basis of the “accommodation month” (i.e., a wage / salary period not coinciding with the calendar month), the provident fund recoveries made will be credited in the accounts on the 1st of the calendar month preceding the last day of the accommodation month.

(2) In cases where subscriptions to the General Provident Fund have been recovered in excess of those admissible under the rules, the amounts of subscriptions credited in excess will be refunded to the subscribers; and the amounts of interest thereon credited in excess will be written back as soon as the irregularity comes to notice. This rule will be applied in all cases of excess credits, whether due to wrong fixation of pay or irregular membership. In all such cases, the competent authority will sanction the payment of interest to the staff under them. For the purpose of calculation of interest on excess contributions, the ledger accounts need not be recast. Simple interest at the prescribed rates on the total over payments for half the period will yield fairly accurate results and this method will be adopted.

Note. The interest allowed on amounts wrongly credited to General Provident Fund and subsequently written back, will be credited to A07121 “Interest on Unfunded Debt—Federal Government”.

1355. Register of Unposted Items. During the course of posting a general provident fund journal if a ledger account cannot be traced, the corresponding recovery in the general provident fund journal will be posted in the Register of Unposted Items (Form A.1355). The vertical totals for each month in the Check Sheet will be reconciled with corresponding totals in the General Provident Fund journals less unposted items. Every attempt will be made to trace out the correct account number in respect of these items and to post them before the monthly accounts are reconciled.


CHAPTER XIII


13.11

FORM A. 1355 REGISTER OF UNPOSTED ITEMS DURING ______ 20___

Serial No.

AB No. & Date

Name DesignationDivision /

Accounting Unit

AmountCorrect Account

No.

Old or Incorrect Account

No.

Remarks of Posting, etc.

Rupees

1356. Register of Unposted Accounts. After the posting of the journals for a month has been completed, the ledger keeper will see that entries in all the accounts in a compartment or section have been recorded and note down the particulars of the accounts remaining unposted in the register of unposted ledger accounts in the form given in form A.1356. An account may remain unposted for the following reasons:

(a) No pay might have been drawn in favour of the subscriber.

(b) No account number or wrong account number might have been recorded in the general provident fund journal. (c) The subscriber might have been transferred to another accounting unit.

Note 1. Posting in respect of (a) above will be made in due course if and when the pay of the subscriber is drawn subsequently and necessary recovery made. As regards (b) a reference to the register of unposted items will help in locating the depositor and posting the recovery. With regard to (c) steps will be taken to transfer the account of the subscriber to the accounting unit concerned as soon as the fact of transfer comes to the notice of the section. Note 2. In reconciling the monthly posting due allowance will be made for inter divisional transfers.

FORM A. 1356 REGISTER OF UNPOSTED LEDGER ACCOUNTS DURING________________20_____

Serial No.

Account No.

Name DesignationDivision /

Accounting Unit

Amount Amount Posted

Remarks

Rupees

1357. Closing of Ledgers and Reconciliation with General Books. After the postings for June are completed, each account in the ledger will be closed. The opening and closing balances in each account will be copied from the ledger in the check sheet under the appropriate columns. It will be seen that the opening balance, plus deposits during the year, plus interest less withdrawals equals to the closing balance. The postings in the check sheet will then be totalled and agreed with the figures in the general books.


CHAPTER XIII


13.12

1358. Account furnished to each member. The annual statement of account furnished to each member after the close of each year will be in form A. 1358.

FORM A. 1358

The reciept of Statement of General Provident Fund Account as on 30th June, 20--, of Miss. / Mrs. / Mr.________________ daughter / wife / son of ________________ G. P. F Account No _________________Designation _______________________ issued by the D.A.O. / S.A.O. / Funds ____________________ is herebyacknowledged.

DatedSignature / Thumb impression

of subscriber.

ACKNOWLEDGEMENT

DIVL.for ––––––– Accounts officer.

Senior.Pakistan Railways.

3.

(a) The attention of subscriber is drawn to the importance of revising his declaration in case of any eventoccurred which necessitates revision. If a subscriber has not so far signed the declaration form he should signone now.

Note 1.

2.

(b) If the subsciber has acquired a family in cases where he has made no nomimation in favour of a memberof his family be should make or revise the nomination in terms of Sub-rule (2) of Rule 8 of General ProvidentFund (General Service) Rules.Subsciber should satisfy himself as to the correctness of the statement and errors should be brought to thenotice of A.A.O / GPF within six months from the date of its receipt.

Deposit Account of Miss/Mrs./Mr.

PAKISTAN RAILWAYSSTATEMENT OF GENERAL PROVIDENT FUND ACCOUNT

Nomination has/has not been received.

Daughter/Wife/Son of

The total subscription represents the amount recovered from his pay from June, 20-- to May, 20--.

Remarks

Designation

With G.P. Fund for and up to the end of year ending 30th June, 20--.

N.B. Special attention is invited to foot-notes.

Particulars Subscription

Employee No. Deposit No.

Balance on 1st July, 20--Add: subscription during 20--Refund of AdvanceProfit for 20-- at the rate of ----% per annum.

Balance on 30 June, 20--

TotalLess: withdrawal as per detail in remarks column

1359. Transfer of General Provident Fund Accounts. A member, who is transferred without break of service, from the jurisdiction of one Accounts Officer to another, will have his General Provident Fund Account transferred to the latter. Current year’s interest will be credited to the member’s account up to the end of the month preceding that in which the account is transferred. Interest upon interest will not be allowed during the current year. Transfer of Provident Fund Accounts will be made free of


CHAPTER XIII


13.13

charge. The account will be an exact copy of the ledger account which will bear the following endorsement to be initialled by the Accounts Officer in charge:

“Transferred to ___________________________ on _________________________”

The amount will be forwarded under an advice of Transfer of Provident Fund Form (A. 1359) accompanied by original nomination, if any. In cases of temporary transfers the balances may continue to be kept by the Accounts Office to which the officer permanently belongs.

NOTE. In the case of a permanent transfer to another department of the Federal Government or a Provincial Government the current year’s interest will be credited to the member’s account up to the end of the month preceding that in which the account is transferred. The same procedure would be followed by other departments of the Federal Government and Provincial Governments in cases of transfer to the Pakistan Railways.

FORM A. 1359 ADVICE OF TRANSFER OF GENERAL PROVIDENT FUND

From The Divisional / Senior Accounts Officer, ……………...Division / Accounting Unit, Pakistan Railways To The Divisional / Senior Accounts Officer, ……….……..Division / Accounting Unit, Pakistan Railways

No……………. dated the ……………….20…

Transfer of General Provident Fund account of ………………………..

It is to intimate the transfer of Rupees……………………………… being the amount of principal at credit of Mr./Mrs./Miss.………………………….…………………. Employee No. . . . . . . . . . . . . . . . in Pakistan Railways.

2. The current year’s interest to the end of the month preceding the date of transfer has been adjusted and included in the balance transferred.

3. A copy of the depositor’s ledger account for ……. together with his original declaration is sent herewith and may please be acknowledged.

4. Please send the usual transfer certificate for my acceptance and adjustment in accounts for……………………………….

Encl………… Divisional / Senior Accounts Officer


CHAPTER XIII


13.14

1360. Closed Accounts. As soon as possible after the death of a subscriber, or after a subscriber quits service, prompt action will be taken by the Accounts Officer to close the account of the subscriber and to issue the requisite notice to the person or persons entitled to receive the General Provident Fund balance specifying the amount at the credit of the subscriber and tendering payment thereof. Note. When a subscriber quits the service or dies while in service, interest on the amount standing at his credit in the General Provident Fund accrues up to the date of tender of payment or up to the end of the sixth month after the month in which the subscriber quits the service or died, whichever is earlier. 1361. When an account is closed, it will be removed from the General Provident Fund ledger to a separate list called the List of Closed Accounts (form A. 1361). The balance on such accounts closed during the year will not be removed from the books of account of Pakistan Railways. The list of “Closed Accounts” will be consulted when applications for refund are received by the Accounts Officer and the refund will be noted in the list to prevent a double payment.

FORM A. 1361

GENERAL PROVIDENT FUND LIST OF CLOSED ACCOUNTS FOR THE YEAR 20….

Gen

eral

Pro

vide

nt

Fund

Acc

ount

No.

Mem

ber’s

Nam

e

Des

igna

tion

Des

crip

tion

of

bala

nce

Am

ount

Tota

l

Initi

als

of g

azet

ted

offic

er

With

draw

als

Vou

cher

ref

eren

ce

Initi

als

of g

azet

ted

offic

er

Bal

ance

Rem

arks

1 2 3 4 5 6 7 8 9 10 11 12


1362. If after an account is closed and a petty error in calculation is discovered, the correction of which leaves a small balance in the account, the Accounts Officer will, after having, if possible, informed the subscriber and after six months have elapsed, recognize it as income under account code C03592 “Other Receipts” making a note in the ledger (A. 1346) of the transaction. Such an amount may, at any time, be refunded. 1363. There is no limitation of time to the legal liability to pay accumulations in the General Provident Fund Accounts with interest already accrued. When legal ownership is contested, the competent authority will take the earliest possible action to ascertain in whose favour the case has been decided by a Court of Law and to issue the requisite notice tendering payment.


CHAPTER XIV

REMITTANCE TRANSACTIONS

29

CONTENTS


SETTLEMENT OF REMITTANCE TRANSACTIONS 14.1 1401 — 1402

CLASSIFICATION OF REMITTANCE TRANSACTIONS 14.1 1403

TRANSFER WITHIN THE RAILWAY (TRANSFERS, CAPITAL AND TRANSFERS, REVENUE)

14.1 — 14.2 1404

TRANSFER WITHIN THE RAILWAYS (TRANSFER, DIVISIONAL)

14.2 1405

TRANSFER CERTIFICATE 14.2 — 14.3 1406

ACCEPTANCE OF TRANSFER CERTIFICATES 14.3 1407

NUMBERING AND WATCHING THE ACCEPTANCE OF TRANSFER CERTIFICATES

14.3 — 14.4 1408 — 1409

ADJUSTMENT IN BOOKS OF ACCOUNT 14.4 — 14.5 1410

TRANSFERS BETWEEN CONSTRUCTION DIVISIONS / ACCOUNTING UNITS

14.5 1411

ADVICE OF TRANSFER 14.5 — 14.6 1412

ACCEPTANCE OF TRANSFER 14.7 — 14.9 1413 — 1438 (1414 — 1437 Deleted)

PUBLIC ACCOUNT 14.9 1439

INTEREST ON THE BALANCE OF GENERAL PROVIDENT FUND

14.9 1440 (1441 Deleted)

MISCELLANEOUS REMITTANCES INTO TREASURIES AND BANKS

14.9 1442

GENERAL PROVIDENT FUND RECOVERIES ADJUSTABLE BY OTHER ACCOUNTS OFFICERS AND FOREIGN SERVICE CONTRIBUTIONS

14.10 1443


CHAPTER XIV


30

CONTENTS


PENSION PAYMENTS 14.10 1444

PURCHASE OF SERVICE POSTAGE STAMPS 14.10 1445 (1446 — 1464 Deleted)


CHAPTER XIV


14.1

1401. Settlement of Remittance Transactions. As a general rule, all transactions between two separate accounting units within Pakistan Railways should be settled by book adjustment; those between the Pakistan Railways and other Departments of the Federal Government or Provinces or non-Government bodies and institution or individuals should be settled by actual payment or by actual recovery, as the case may be. The settlement of transactions by book adjustment (i.e., not by actual payment or recovery) should be arranged for by the Accounts Officer. Settlement by book adjustment should be done by classifying the transactions in the books of account of Pakistan Railways under the relevant head of account and transferring them [by means of Transfer Certificates (A. 1406) or Advices of Transfer (A.1412) ] to the Accounts Officers concerned for incorporation in their books of account for the month specified. 1402. In the case of transactions between two accounting units of the Pakistan Railways, debits by unit A to unit B are set off against the credit by B to A in the Central Books. In the case of transactions between the Pakistan Railways and another Department or a Province the net amounts due to or from the Department or Province are debited or credited in the books of the Accounts Officers through actual payment or by actual recovery as the case may be. 1403. Classification of Remittance Transactions. All intra-railway remittance transactions are technically known as “Transfer Transactions” and are referred to as such in this Code. There are no remittance Transactions between the Pakistan Railways and other Departments or Provinces which are to be settled through actual payment or by actual recovery as the case may be.

B. TRANSFER TRANSACTIONS - INTRA-RAILWAY

1404. Transfers within the Railway (Transfers, Capital and Transfers, Revenue). As separate accounts records are kept for "Capital" and "Revenue" transactions of Pakistan Railways, it often becomes necessary to transfer capital items brought to account through revenue books to capital account and vice versa. For this purpose “Transfer Within the same Railways (G08112)” account will be used to record these transactions.

(a) Deleted. (b) Deleted.

If a capital transaction is brought to account through the Revenue Account books, it will appear under the head (i) in the revenue books and under head (ii) in the capital books as will be seen from the journal entries below:


CHAPTER XIV


14.2

(i) Revenue Books of Account

Appropriate Revenue Account Head Debit / Credit

To/By Transfer Within the same Railways (G08112).

(ii) Capital Books of Account

Transfer Within the same Railways (G08112) Debit / Credit

To/By Appropriate Capital Account Head. The result is that the per contra debit or credit to transactions recorded under the account head “Transfer Within the same Railways (G08112)” in the revenue books of account will appear under “Transfer Within the same Railways (G08112)” in the capital books of account and vice versa.

1405. Transfers within the Railway (Transfer, Divisional). In Pakistan Railways where the Accounts Department has been decentralised, the transactions arising in the Books of account of one accounting unit which are adjustable in the Books of account of another should be transferred to the latter by operating on the head “Transfer within the same Railways (G08112)”. The record of “Transfer within the same Railways” at each accounting unit should be separately maintained for the debit and credit transfer originated and responded to other accounting units. At the end of the month the total of debit and credit of all accounting units should be reconciled with the General Ledger.

1406. Transfer Certificate. Transfers between any two accounting units within the Pakistan Railways should be effected by means of Transfer Certificates, (A. 1406). The unit initiating a transfer should prepare the transfer certificate (A. 1406) in duplicate, send one copy duly supported by the initial accounts records or vouchers in which the details of the transactions are set forth to the unit to which the transaction pertains and retain the other copy as the office copy.


CHAPTER XIV


14.3

FORM A. 1406

TRANSFER CERTIFICATE

No………………. Dated…………20….. Certified that the sum of Rupees………………………….. has been

debited/credited to ………………………. by credit/debit to ………………….. Division/accounting unit on account of ………………………………………………… due from……........………………………………Division/accounting unit as per. ……. ..…………..………………………

Month of transfer…………………………...…Rupees.…….……………………… ……………………………..

for Accounts Officer, …Division/accounting unit

ACCEPTANCE OF TRANSFER

Certified that the above sum has been accepted as a debit/credit to

the………..……Division/accounting unit and transferred accordingly. Month of transfer…………..…………………..Rupees………………….……………………

……………………………..

for Accounts Officer, ……Division/accounting unit.

1407. Acceptance of Transfer Certificates. The responding Accounts Office, i.e., the accounting unit which receives the transfer certificate should, unless the transfer transaction does not clearly pertain to it, accept the transfer in the books of account of the same month in which the transfer is proposed. If the transaction does not pertain to the responding unit the transfer certificate should be returned forthwith with suitable remarks. If, for any reason, the responding unit cannot accept the transfer in the books of account for the month proposed by the originating unit, the former should indicate the month in which it is accepted. The acceptance of a transfer should normally be intimated through the lower half of the form of transfer certificate (A. 1406). 1408. Numbering and watching the acceptance of Transfer Certificates. The transfer certificates issued against a particular accounting unit should be serially numbered each month. Every accounting unit should see that there is no break in the serial number of transfer certificates received by it from another, and if there is a break, should call for the missing transfer certificate. The acceptance of transfers should, as they are received, be pasted on the office copies of the transfer certificates. Alternatively, reference to the


CHAPTER XIV


14.4

acceptance should be quoted on each office copy of the transfer certificate. Before closing the books of account of a month, the office copies of all transfer certificates issued for the month should be reviewed and the acceptance of any outstanding transfer certificate should be called for. 1409. It will be found convenient to have the transfer certificate (A. 1406) bound in books of convenient sizes and to use separate books for the various accounting units to whom transfer certificates are issued. A manuscript register in form A. 1409 may be maintained in each accounting unit for the purposes of registration of transfer certificates issued and for watching the acceptance thereof.

FORM A. 1409 Transfer Certificates issued to——————————————————

Amount Amount responded

Seria

l num

ber

T.C

. num

ber a

nd d

ate

Deb

it

Cre

dit

Mon

th in

whi

ch a

ccou

nt

issue

d

Sect

ion

whi

ch is

sued

the

T.

C.

Mon

th in

whi

ch a

ccou

nt

adju

sted

by th

e re

spon

ding

uni

t

Deb

it

Cre

dit

Mon

th in

whi

ch a

ccou

nt

adju

sted

by th

e re

spon

ding

uni

t

Jour

nal S

lip N

o.

Rem

arks

1 2 3 4 5 6 7 8 9 10 11 12

1410. Adjustment in Books of Account. In the books of account of the originating Accounts Office, a transfer transaction should be recorded under the detailed object “Transfer within the same Railways.” In the books of account of the responding office, the transaction should be adjusted by credit or debit, as the case may be, to the detailed object “Transfer within the same Railways” and debit or credit to the appropriate head of account. The result will be that the net total of the transactions under all the detailed-heads of “Transfer within the same Railways in the books of the Central Accounts Office of Pakistan Railways will be nil and there will be no outstanding under the head “Transfer within the same Railways For achieving this result, the following rules should, subject to such modification as may be necessary to suit local conditions, be observed;

(i) All items of cash outlay or receipt which are initially recorded under “Transfer within the same Railways” in the originating Accounts Office should be adjusted by the responding Accounts Office in the same month's books of account in which it is so recorded.


CHAPTER XIV


14.5

(ii) In the case of all other items, the Accounts Office originating the transfers should carry out the necessary adjustments in its books of account only on receipt of the acceptance from the responding Accounts Office. (iii) The responding Accounts Office should, before making any adjustment in its books of account, examine the bills or other supporting vouchers received with the transfer certificates to see that the debits or credits transferred to it pertain to it and that they have been admitted in internal check. In cases where items of debits or credits require the acceptance of the competent departmental officers, the relevant vouchers should be passed on to such officers for verification, acceptance and return.

NOTE. If, for any reason, there is an unadjusted balance at the close of the year under the head “Transfer within the same Railways”, it should be allowed to remain under that head and not cleared by debit or credit to a respective head. 1411. Transfers between Construction Divisions / Accounting Units. All transfer transactions between two construction divisions / accounting units submitting compiled accounts to the same Accounts Officer should be adjusted by the exchange of “Advices of Transfer” (A.1412) and “Acceptance of Transfer” (A. 1413) between the divisions / accounting units concerned. The divisions / accounting units originating the transfer should state in the Advice of Transfer the month in the books of account of which the transfer is being made; and the responding divisions / accounting units should, as a rule acknowledge the debit or credit in the same month's books of account by an Acceptance of Transfer. In all case of transfers, the responding divisions / accounting units should accept in full the debit raised and/or the credit afforded, reserving for future consideration objections, if any, relating to particular items included in the Advice. 1412. Advice of Transfer. The divisions / accounting units initiating the transfer should send to the divisions / accounting units to which the transaction pertains an Advice of Transfer in form (A. 1412) duly supported by vouchers. This form should be prepared in two foils, one foil being sent to the divisions / accounting units concerned and the other retained as office copy.


CHAPTER XIV


14.6

FORM A. 1412 ADVICE OF TRANSFER DEBIT/CREDIT.

Pakistan Railways. Division / accounting units by which Division / accounting units to which debit/credit is originated................. debit/credit is transferred............

Head of Account........

No…….......... Dated the........20..

The undersigned advise the......................................................................................... ............that in compliance with the orders quoted against each item, a sum of Rupees ………. as detailed below has been debited/credited in transfer to him, in the accounts for................ 20…….and to request an acceptance of the debit/credit.

2. The necessary vouchers as detailed against each item in support of the charge/credit are enclosed.

Authority for charge/credit

Rupees

By whom

No. Date

No., date and other particularsof vouchers for charge/credit

Particularsof charges

/credits Debits Credits

Total No. of vouchers sent……………………………………………………………............ Accepted in books of accounts for the month of……………………………………………. vide acceptance No .......... ……………..., dated……………………………….

………….………………….. Executive Engineer

Accounts Officer.

NOTE. (i) The No. and date of this advice should always be quoted when there is occasion to refer to it. NOTE. (ii) To be kept in counter foil form, and to be numbered consecutively for each year. NOTE. iii) The acceptance when received should be noted in the space provided and the original attached to the account submitted to the Accounts Officer.


CHAPTER XIV


14.7

1413. Acceptance of Transfer. The division / accounting unit which receives an Advice of Transfer (A. 1412) should intimate its acceptance through an Acceptance of Transfer in form (A. 1413). This should also be prepared in two foils, one foil to be sent to the division / accounting unit originating the transfer and the other to be retained as office copy.

FORM A. 1413

ACCEPTANCE OF TRANSFER Pakistan Railways. Division / accounting unit by which acceptance is made…….. Head of Account…………...

No……………… Dated, the………20….... The undersigned acknowledges advice of transfer debit/credit for Rupees………… No………, dated the…..…20….... from …………................……and…………………

original vouchers forwarded therewith and in reply to state that credit/debit has been afforded for the same in the books of this office for the month of …….20…. as follows:

Particulars of credit/charge Rupees

Adjusted in accounts for .............. 20….. .……………………….Executive Engineer.

Accounts Officer.

C. - TRANSFER TRANSACTIONS - INTER-RAILWAY

1414. Deleted

1415. Deleted. 1416. Deleted

Division / accounting unit to which acceptance is due……


CHAPTER XIV


14.8


D. REMITTANCE TRANSACTIONS 1420. Deleted. 1421. Deleted. 1422. Deleted. 1423. Deleted. 1424. Deleted. 1425. Deleted. 1426. Deleted.


1430. Deleted. 1431. Deleted. 1432. Deleted. 1433. Deleted. 1434. Deleted. 1435. Deleted. 1436. Deleted. 1437. Deleted.


CHAPTER XIV


14.9

1438. The transactions arising on account of Interest on the balances of General Provident Fund are finally adjusted in books of account of Pakistan Railways. For this purpose the following head have been opened:

Major Heads (object) Minor Heads (object) Detailed-heads.

Interest Payment

Interest - Domestic Debts

Unfunded debt to Federal Government (A07121)

Inter-Departmental Transactions

1439. Public Account. The transactions under the head ”Public Account” , will be booked finally in the railway accounts, i.e., the recoveries on account of General Provident Fund and the payments therefrom will be booked under the heads prescribed, vide Appendix XV to this Code. Similarly, Security Deposits received for work done will be booked under the head “Public Account”. 1440. Interest on the Balance of General Provident Fund. The amount of interest due on the balances in the General Provident Fund for the year should be worked out and recorded under Unfunded debt to Federal Government (A07121) as laid down in paragraph 1438. To work out the interest the procedure is described in Office Manual of “General Provident Fund Section”. 1441. Deleted. 1442. Miscellaneous Remittances into Treasuries and Banks. All amounts due to Pakistan Railways from non-government institutions, private bodies and individuals should, as a rule, be required to be paid to the Cashier, whose duty it is to receive the amounts, grant suitable receipts duly signed by the Accounts Officer and deposit the amounts collected into the treasury for credit to Pakistan Railways. In exceptional cases where this arrangement is not practicable, a departmental officer may receive the amounts due to Pakistan Railways and grant suitable receipts. In such cases the moneys received should ordinarily be remitted to the treasury either direct or through the Cashier or the nearest Station Master vide paragraph 1402-G. In all these cases the receipt foil of the Treasury Remittance Note (A.938) or the Miscellaneous Receipts Transmit Note (G.1403) should be required to be submitted to the Accounts Officer (with the account rendered by the departmental officer) for watching the credit. It occasionally happens that money is deposited in treasuries and banks by outsiders to the credit of Pakistan Railways. In such cases also, the depositor should be instructed to submit the receipt foil of the remittance note to the Accounts Officer to enable the latter to watch the credit.


CHAPTER XIV


14.10

1443. General Provident Fund Recoveries adjustable by other Accounts Officers and Foreign Service Contributions. Recoveries on account of General Provident Fund, if adjustable in the books of account of another office, should be intimated to that office as and when these are actually made from the pay bills. Particular care should be taken in this respect in the months of April, May and June so as to enable the Accounts Officer concerned to credit the amounts to the accounts of the depositors in the proper month or the year concerned. Similarly, it should be arranged to recover and adjust Foreign Service contributions in the accounts of the same year to which they relate.

1444. Pension Payments. The payment of pension and the commuted value of pension will be made in cash or through National Bank of Pakistan (NBP). The Expenditure on these items will be recorded under the head “Pension—Civil (A04101) and Commuted Value of Pension—Civil (A04102)” in the books of account of relevant division / accounting unit. 1445. Purchase of Service Postage Stamps. For obtaining service postage stamps from the treasury a cheque for the amounts should invariably be issued. 1446 to 1459. Deleted.

D. TRANSACTIONS WITH BURMA

1460 to 1464. Deleted.


CHAPTER XV

REMITTANCE TRANSACTIONS-ENGLAND

Deleted.


CHAPTER XVI

CONTROL ACCOUNTS

31

CONTENTS


GENERAL 16.1 1601 — 1603 (1602 Deleted)

REVIEW OF CONTROL ACCOUNT BALANCES 16.1 1604

STORES 16.1 1605

SUNDRY CREDITORS — PURCHASES 16.1 — 16.2 1606 (1607 — 1609 Deleted)

WORK IN PROCESS AND WORK IN PROGRESS ACCOUNT

16.2 1610

ADVANCES TO OTHERS BY RAILWAYS 16.3 1611

PAYABLES 16.3 1612

TRAFFIC ACCOUNT (ACCRUED EARNINGS OF PAKISTAN RAILWAYS)

16.3 1613 (1614 Deleted)

CASH 16.4 1615

CERTAIN OTHER ACCOUNTS 16.4 — 16.5 1616

DEPOSIT WORKS FOR PRIVATE AND PUBLIC BODIES 16.5 1617

LOANS AND ADVANCES TO EMPLOYEES 16.5 1618

STAFF BENEFIT FUND 16.5 1619

GENERAL PROVIDED FUND 16.5 1620

INTERNAL CHECK RESULTS 16.5 1621 (1622 — 1623 Deleted)

RECONCILIATION 16.5 1624


CHAPTER XVI

CONTROL ACCOUNTS

16.1

1601. General. Every balance should be proved each month as far as possible, i.e., it should be compared and reconciled with other parts of the accounts where the figures appear, and it should be seen that the total is supported by details, and that the items are current and efficient. The proof of the balances at the end of each financial year must be complete. 1602. Deleted. 1603. An item of receipt / payment should be carried to relevant account head of assets, liabilities, equity, revenue and expenditure as given in Chart of Accounts.

Review of Control Accounts Balances

1604. The chief points to be looked into in examining and proving the different control accounts balances are indicated in the paragraphs which follow. NOTE. A control account is a summary account in the general ledger. The details that support the balance in the summary account are contained in a subsidiary ledger which is linked to the general ledger. In the subsidiary ledgers detailed party wise / employee wise / suppliers wise / work order wise etc. record is maintained. 1605. Stores. It should be seen that;

(a) the stores ledgers or balance returns taken from stores ledgers work up to the amount at debit of stores in the General books or Accounts; (b) the rates at which articles are priced in the ledgers or balance returns are in accordance with paragraph 210-S and that due allowance is made for obsolescence / slow moving; (c) the rules relating to obsolete and surplus articles have been observed; and (d) there are no entries of (1) quantities without values, (2) values without quantities and (3) minus values or quantities or both.

1606. Sundry Creditors - Purchases. It should be seen that;

(a) all items are current, and are for bills payable for articles received or value of supplies for which payment is outstanding; and (b) there are no debit items except as provided for in paragraph 2815-S.


CHAPTER XVI

CONTROL ACCOUNTS

16.2

NOTE. If an advance was made for stock to be obtained, it would have to be carried to “Sundry Creditors—Purchases”. 1607. Deleted. 1608. Deleted. 1609. Deleted. 1610. Work in Process and Work in progress Account. The chief points to be looked into are;

(a) that the balance is supported by details leading down to the individual operations, such as the individual jobs undertaken in large shops, or the individual operations of brick making, and such like; (b) that the operations are all current and undertaken under competent sanction; (c) that accounts of manufacturing operations carried on from year to year are closed annually; (d) that there are no credit items in the details of balance and if there are any such items they are noted for immediate adjustment; (e) that the details consist only of labour, materials and overhead charges expended upon unfinished works or completed works awaiting adjustment; (f) that for all jobs undertaken for outsiders, a sufficient deposit has been made, where such a deposit is required by rule ; and that on the first appearance of a work it is seen that an estimate is on record, containing the extra percentages required by rule, and accepted by the person or department ordering the work ; (g) that there are no inefficient balances and the periodical adjustments in respect of “Overcharges and Undercharges” under the overhead, manufactures and repairs work orders are carried out regularly as laid down in Chapter X of the Pakistan Railways Code for the Mechanical Department (Workshops) and the outstandings are not allowed to accumulate.


CHAPTER XVI

CONTROL ACCOUNTS

16.3

1611. Advances to Others by Railways. It should be seen that;

(a) there are no credit items; (b) there are no items which can be at once adjusted through Transfers Accounts. (c) all items are current and are recoverable or adjustable; (d) sufficient documentary *evidence exists to support recovery or adjustment; NOTE. *This should be asked for on the 30th June if not recently proved at test check.

(e) all advances have been made under competent authority and in accordance with Code rules; and

(f) the entries are confined to the following classes of items; (i) Deleted.

(ii) Advances to be recovered.

(iii) Deleted.

(iv) Expenditure irregularly incurred for other than public purposes in anticipation of receipt of deposits.

(v) Deleted.

1612. Payables

(a) The balance of this account should be proved by details of items. (b) There should be no debit items. (c) Outstandings should consist only of items of liabilities not discharged.

1613. Traffic Account (Accrued Earnings of Pakistan Railways). The balances on the Traffic Book should be proved by the balance sheets of stations and of the Accounts office, and by the Invoice and Way-bill Registers. In the examination of this account opportunity should be taken to review the outstanding earnings and prompt steps taken to remove all outstandings.


CHAPTER XVI

CONTROL ACCOUNTS

16.4

1614. Deleted. 1615. Cash. It should be seen that the disbursing officers' cash balance returns of the 30th June have been received in original in the Accounts Office, and that they agree with the cash balance in the Cash Book or accounts rendered. 1616. Certain Other Accounts.

(1) Unpaid Wages. The balances under this head in the general books of account should be reconciled half yearly with the aggregate balances in the unpaid wages register (A. 1116).

(2) Deposit Private Companies. This head is operated for the purpose of recording all transactions regarding division of earnings with deposit private companies and other carriers (out-agencies).

(3) Other Deposits. Other deposits may include the following account heads:

(i) Security Deposits of Subordinates (Cashier, Divisional Pay Master, etc.); (ii) Security Deposits of Firms / Contractor; (iii) Sum due to Contractors on Closed Accounts (Unclaimed Deposits); and (iv) Freight Deposit Account.

The balances under these heads should be examined to see that;

(a) no items other than those indicated in paragraph 1023 (3) appear under this head;

(b) there are no debit items; (c) all items are of a class which may be rightly placed in this account, e.g.,

(i) Sums received to be expended on works for individuals, or Corporations (other than Deposit Works for Private and Public Bodies) financially independent of Government, or payments in advance for stores to be sold to them.

(ii) Sums received as security for faithful performance of agreements.

(iii) Sums due to Contractors on closed accounts, vide paragraph 1780-E.


CHAPTER XVI

CONTROL ACCOUNTS

16.5

(d) all items are current and relate to works in progress or to agreements in course of fulfilment.

1617. Deposits Works for Private and Public Bodies. It should be seen that the amounts deposited by the Private and Public Bodies are correctly taken to account under this head, that all charges relating to works for which the deposits are made are correctly debited to this head and that there are no debit balances. It should also be seen that all items are current and relate to works in progress. 1618. Loans and advances to employees. The internal check of the balances under this head should be such as to enable the Accounts Officer to furnish the certificate required under paragraph 1242(3). 1619. Staff Benefit Fund. It should be proved that the balance of the Staff Benefit Fund is borne out by the accounts of the Fund. (For detailed rules, see the Pakistan Railways Establishment Code). 1620. General Provident Fund. The balance of the fund should be proved at the end of each financial year by the detailed books of the Fund. 1621. Internal Check Results. Items which, upon the examination of a Control Accounts, are found to have been wrongly carried into it, and others which have become capable of settlement, should be noted for immediate adjustment; and every effort should be made to adjust all such items before the accounts for June are closed. To do this it is essential that the annual examination of the Control Accounts should be begun in May so that adjustments or removal of outstandings involving cash transactions may be made in the accounts for June. 1622. Deleted 1623. Deleted 1624. Reconciliation. The control account will be monthly reconciled with their subsidiary ledgers and such reconciliation should be kept on record for future reference, locating differences and reconciling items between control accounts and their subsidiary ledgers.


CHAPTER XVII

SECURITY DEPOSITS

32

CONTENTS



CASH SECURITIES 17.1 — 17.2 1702

CONVERSION OF CASH INTO PAPER SECURITIES 17.2 1703

GOVERNMENT SECURITIES 17.2 — 17.3 1704 — 1705

FIXED DEPOSIT RECEIPTS 17.3 1706 — 1707

BANKERS' GUARANTEE BONDS 17.3 1708

REGISTER OF PAPER SECURITIES 17.3 — 17.4 1709 — 1710

CHECK OF PAPER SECURITIES IN THE SAFE CUSTODY OF THE STATE BANK OF PAKISTAN AND THE CASHIER

17.5 1711 — 1712

INTEREST ON PAPER SECURITIES 17.5 1713

RETURN OR APPROPRIATION OF PAPER SECURITIES 17.5 — 17.6 1714


CHAPTER XVII

SECURITY DEPOSITS

17.1

1701. Introductory. The various classes of security deposits which may be accepted from certain employees and from Contractors are enumerated in paragraphs 2053 to 2061 of the Pakistan Railways General Code. All security deposits received in cash should be accounted for in the books of account of Pakistan Railways under the relevant detailed object head and should be held at credit of that head until these are refunded or appropriated under the orders of the competent authority. No interest will be allowed on security deposits received in cash. The rules in paragraphs 1703 et seq will apply in the case of security deposits of other than cash, i.e., Paper Securities. 1702. Cash Securities. A detailed record of the deposits and refunds of security deposits should be kept in a separate register, “Security Deposit Register” (Form A. 1702), kept for the purpose. When a deposit becomes refundable, the Executive Officer concerned will issue a pay order in favour of the employee or contractor to whom it is refundable. He will, at the same time, certify that the purpose for which the security was deposited has been satisfactorily fulfilled and if not so fulfilled indicate the amount ordered by him to be appropriated from the deposit or from other dues. The Accounts Officer will then check the correctness of the amount of the Security Deposit proposed to be refunded with the relevant entry in the “Security Deposit Register” (Form A. 1702) and pass the pay order for payment through crossed cheque. The amount refunded in each case should be noted in the “Security Deposit Register” (Form A. 1702) when the pay order is passed for payment. The record of security deposit of employees and contractors, etc. will be kept in the separate registers in the following formats:

Form A. 1702A

EMPLOYEE REGISTER

Employee Deposit Amount

Receipts Amount Refunded Account Bill

(A.B.) Balance

Name Code (ID) Department

Particulars of transaction

Date No. Rupees Rupees No. Date Rupees

Remarks


CHAPTER XVII

SECURITY DEPOSITS

17.2

Form A. 1702B

CONTRACTOR REGISTER

Contractor Deposit Amount

Receipts Amount Refunded Account Bill

(A.B.) Balance

Name code (ID)

Particulars of

transaction Date No. Rupees Rupees No. Date Rupees

Remarks

1703. Conversion of Cash into Paper Securities. If a person wishes to convert the security furnished in cash by him into any other form of security permissible under the rules, he should apply in writing to the Accounts Officer. On receipt of such an application, the Accounts Officer should take suitable action by purchasing Defence Saving Certificates of the required denomination, or by lodging the cash security in a scheduled bank or in the Postal Savings Bank Account, as desired by the applicant. 1704. Government Securities. The Government Securities Manual issued by authority of the Federal Government lays down the procedure to be followed in all Government offices in dealing with securities of the rupee loans issued by the President. The rules contained in that manual are of general applicability to Pakistan Railways. The instructions prescribed in this chapter should be considered as subsidiary to the rules in the Government Securities Manual. 1705. The following procedure should be strictly followed: (a) All Government Promissory Notes lodged as security deposits should be got endorsed payable to the Financial Adviser and Chief Accounts Officer or order. (b) Government Promissory Notes to be accepted as deposits should be complete in respect of the following requirements: (i) All interest accrued up to date should previously have been collected by the depositor.


CHAPTER XVII

SECURITY DEPOSITS

17.3

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


CHAPTER XVII

SECURITY DEPOSITS

17.4

Receipts, Guarantee Bonds of Scheduled Banks, Post Office Cash Certificates or Savings Banks Pass Books etc. On receipt, the documents should be first scrutinized to see that they are genuine, that the depositor's title thereto is clear and that the endorsements have been made in proper form. The particulars of the Security deposited, date of expiry, description of the contract and contractor's name should then be entered in the Register of Paper Securities. Separate pages should be allotted for different kinds of securities deposited. All paper securities may be kept for safe custody in the Accounts Office itself. Each entry in the Register of Paper Securities or return of any security should be attested by a Gazetted Officer.

FORM A. 1709

REGISTER (FOR RECEIPT AND DISPOSAL) OF PAPER SECURITIES

Reference to Agreement Particulars of scrip Serial No.

Date Name of depositor No. Date Dept.

For whatpurpose

No. Interest

Rate Year Amount

1 2 3 4 5

Return from the State Bank of Pakistan

Particulars of scrip Date

No. Loan of Interest Amount

Date refunded to depositors

Initials Remarks

11 12 13 14

Interest Cashiers Forwarded to the

State Bank of Pakistan

Safe Custody Receipt

Payable at

Paid up to

Receipt No.

Initials Letter No.

Date No. Date

Authority for refund

6 7 8 9 10


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SECURITY DEPOSITS

17.5

1710. To enable a watch being kept over the market fluctuations of paper securities, a list should be made on the fly-leaf of the securities register (A. 1709) in which the market values should be entered against all kinds of paper securities. The market values of the paper securities may be taken from a standard financial Journal. The securities register should be interleaved with blank papers to enable calculations to be made each quarter. This register should be put up to the Officer monthly for his information, after completion of the fly-leaf as regards the market values, and quarterly, after calculations of the market values of the paper securities. 1711. Check of Paper Securities in the Safe Custody of the State Bank of Pakistan and the Cashier. The offices of the State Bank of Pakistan which accept securities for safe custody are required to publish at the end of each calendar year a list of the securities in their respective custody, showing the names of the depositors, the Pakistan Railways officers through whom the deposits were received and the amount of securities (distributed by loans) held on account of each depositor. Every Accounts Officer should watch for this publication and, on its receipt, check it with the entries in the register (A. 1709), and bring to notice any omission or error with which he is concerned. If no discrepancy is pointed out within a reasonable time, it will be assumed that, so far as he is concerned, he has accepted the list as correct. 1712. Once in six months, on the 31st of December and the 30th of June each year, the Paper Securities with the Cashier should be checked by a Gazetted Officer with the entries appearing in the register maintained in the Accounts Office. 1713. Interest on Paper Securities. The interest falling due on securities in the safe custody of the State Bank of Pakistan will be remitted by the Bank, after deducting income tax, to the officers with whom the securities were originally pledged for distribution to the pledgers. Such interest receipts should, on receipt in the Accounts Office, be sent to the Cashier for encashment and credit to the relevant detailed object head in the books of account of Pakistan Railways, the payments to the respective depositors being separately arranged by issuing payment orders against the credit in the relevant head of account. NOTE. Deleted. 1714. Return or Appropriation of Paper Securities. Before releasing any security deposit, the departmental officer should furnish the certificate required in paragraph 1702 ante. On receipt of an intimation from the departmental officer that the securities deposited in a particular case may be returned, they should, if not kept in the Accounts Office, be called for from the Cashier or the State Bank of Pakistan, as the case may be, and sent to the party concerned, the date of return being entered at the same time in the Register of Securities (A. 1709). Before returning the Securities, they should be endorsed


CHAPTER XVII

SECURITY DEPOSITS

17.6

back to the parties concerned. If the advice to return the securities is not received within a month of the completion of the relevant contract, the departmental officer concerned should be addressed on the matter. Before returning the security deposits, the Accounts Officer should, in all cases, satisfy himself, from the facts available to him, that the purpose for which the securities were deposited have been satisfactorily fulfilled and that there are no claims of Pakistan Railways against the party whose security deposits are being returned.


APPENDIX I

(SEE PARAGRAPH 102B)

Page 1 of 2

DUTIES AND RESPONSIBILITIES OF MEMBER FINANCE 1. Member Finance has the following functions and responsibilities to perform: 1.1 Assists the Board in the formulation and direction of Railways Financial,

Accounting and Budgetary policies; 1.2 Formulation, scrutiny and clearance from the concerned Government Agencies

of Railways Annual Budgets: o Operational budget, fixing targets of revenue earnings under different

categories and levels of expenditure for various departments; o Improvement and welfare expenditure budget with specific targets and levels

of outlay; and o Development budget covering various schemes and their allocation both in

the foreign exchange as well as Pak rupees for Capital additions and replacement purposes.

1.3 Monitoring and review of the behavior of flow of expenditure and earnings

according to the budget targets; 1.4 Financial scrutiny of the various proposals for creation of posts made to the

Board/Ministry by the Railways various units; 1.5 Financial scrutiny of the various international procurement proposals processed

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

received from Railways various units; 1.7 Assists the Board in determining priorities and allocation of funds amongst the

various disciplines of the Railways; 1.8 Monitoring the cash flow position of Pakistan Railways with the State Bank of

Pakistan and adoption of appropriate remedial measures concerning receipts and disbursements on different accounts;

1.9 Monitoring utilization of aids, loans, grants, their proper accountal and

repayments wherever required according to the budget authorization available to the Railways;

1.10 Processing the requests for additional budget authorization;


APPENDIX I


Page 2 of 2

1.11 Provides necessary liaison with the Auditor General of Pakistan and the Public Accounts Committee of the National Legislature for presentation of Railways Audit Reports and monitoring compliance to their directives;

1.12 Assists the Railways in spelling out the main policy guidelines and also

reviewing the performance of various units viz. Mechanical Works, Locomotives Works, Civil Works, Railway Property Management and Development unit and the two subsidiary companies viz. Railway Constructions Pakistan Limited (RAILCOP) and Pakistan Railways Advisory and Consultancy Services Limited (PRACS).

ORGANIZATION STRUCTURE 2.1 General hierarchy of accounts department under Member Finance is stated in paragraph A. 102(a).

PAKISTAN RAILWAYS CODE FOR THE ACCOUNT DEPARTMENT

APPENDIX II


Page 1 of 2

DUTIES AND RESPONSIBILITIES OF ADDITIONAL

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

1.1 Ensure maintenance of proper books of account and records of Pakistan

Railways based on newly developed system of accounting and procedures; 1.2 Responsible for directing, guiding and controlling the financial and

accounting affairs of Pakistan Railways through established systems; 1.3 Ensure timely preparation and submission of all accounting reports and

statements to meet requirements of International Financial Reporting Standards(IFRS) and the management;

1.4 Analyse the financial results of operations, report the facts and deviations

from planned results to the Member Finance and suggest timely course of action for remedying the situations;

1.5 Ensure the implementation of an effective system of internal control and

prescribed management information system; 1.6 Verify standard of presentation and accuracy of all monthly, quarterly, bi-

annual and annual statements and write analytical but brief reports on such statements;

1.7 Continuously review accounting system and procedures to ensure suitable

amendments and modifications to meet the changing situations and International Financial Reporting Standards(IFRS) requirements;

PAKISTAN RAILWAYS CODE FOR THE ACCOUNT DEPARTMENT

APPENDIX II


Page 2 of 2

1.8 Rotate the duties of the staff in the Accounts Department from time to time so

as to familiarize them with accounting works; 1.9 Ensure that all management reports are submitted in time enabling the

management to take timely decisions and corrective actions; 1.10 Ensure authorization of all payments in accordance with the schedule of

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

particular attention towards:

(a) Safe custody of all accounting documents and back-up of data;

(b) Proper implementation of accounting instructions issued from time to time; and

(c) Any accounting problem which can be solved on the spot;

1.12 Report the matters to the Member Finance requiring changes in the Codes,

System and Procedures, Accounting Policies etc.; and 1.13 Any other function that may be assigned to him by the Member Finance from

time to time.


APPENDIX III


Page 1 of 1

DIRECTORATE OF FINANCIAL INFORMATION SYSTEM / MANAGEMENT INFORMATION SYSTEM (FIS / MIS)

1. Directorate of Financial Information System / Management Information System (FIS / MIS) is under Member Finance through Additional General Manager-Finance. 2. Main function of this directorate is coordination with all departments of Pakistan Railways to collect data and information; and to prepare reports for the management on weekly, monthly, quarterly, biannually and annually regarding sale of tickets; revenue from other operations; section wise, division wise, train wise, direct, indirect, fixed and variable costs; cost centre wise, accounting unit wise and consolidated monthly, quarterly and annual accounts; investment reports; public debt profile; report on public account; cost centre wise accounting information; monthly comparison of budget with actual and variance analysis; price and quantity variances analysis; reporting on overruns, extra overtime, inefficiencies etc. and any other report required for making financial and management decisions. 3. Directorate of FIS / MIS is responsible for data entry and to ensure accuracy and reliability of data entered into the system in coordination with the Accounts department at each level. Organization Structure:


APPENDIX IV


Page 1 of 2

DUTIES AND RESPONSIBILITIES OF CHIEF COST ACCOUNTS OFFICER 01. Chief Cost Accounts Officer is responsible for the implementation of following cost accounting systems:

• Rail Costing • Costing for Workshops • Costing for Carriage Factory • Costing for Pakistan Locomotive Factory • Project Costing • Costing for Concrete Sleeper Factories

02. Chief Cost Accounts Officer will also ensure following: • Maintenance and availability of cost centre wise accounting information at all

levels; • Allocation of fixed costs and overhead / administrative costs to individual

services, section wise, division wise, train wise. ORGANIZATION STRUCTURE 03. The organization chart of the office of Chief Cost Accounts Officer is as follows:


APPENDIX IV


Page 2 of 2

03.1 One Assistant Chief Cost Accounts Officer is posted at each following divisions:

• Karachi; • Sukkur; • Multan; • Quetta; • Lahore; • Peshawar; • Rawalpindi; and • Moghalpura Workshops.

04. Each Assistant Chief Cost Accounts Officer is assisted by Accounts Officers (AO) / Assistant Account Officers (AAO).


APPENDIX V


Page 1 of 43

DUTIES AND RESPONSIBILITIES OF FINANCIAL ADVISOR AND CHIEF ACCOUNTS OFFICERS

1. Accounts Department is supervised by following three Financial Advisors & Chief Accounts Officers. These officers are directly reporting to Member Finance:

• Financial Advisor & Chief Accounts Officer, Pakistan Railways • Financial Advisor & Chief Accounts Officer, Revenue • Financial Advisor & Chief Accounts Officer, Manufacturing & Services

Duties & Responsibilities of Financial Advisor & Chief Accounts Officers 2. Duties and responsibilities of Financial Advisor & Chief Accounts Officer, Pakistan Railways, Financial Advisor & Chief Accounts Officer, Revenue and Financial Advisor & Chief Accounts Officer, Manufacturing & Services are given below: 2.1 In the role of a Financial Advisor, these officers shall:

• represent the Finance Division in a comprehensive manner and be the focal point in financial management of the Ministry of Railways;

• monitor the monthly statement of expenditures and receipts; • have full powers to approve expenditure proposals and to accept budget

provision, within their Financial powers; • examine proposals for Supplementary Grant like other expenditure proposals.

2.2 As Chief Accounts Officer, these officers shall:

• systematize proper maintenance of accounts and their timely reconciliation with actual figures of Controller General of Accounts;

• monitor the progress of the expenditures and receipts, and furnish with the approval of Principal Accounting Officer;

• undertake coordination and internal scrutiny of budget estimates of expenditures as well as receipts, including Budget Order and New-Items Statement in accordance with the Budget Call Circular and proposals for additional funds by the Finance Division and proposals for additional funds to be met out of Supplementary Grants;

• be responsible for consolidation of Public Sector Development Program so that the development schemes are prepared in accordance with the prescribed procedures and instructions under the supervision and with the approval of the Principal Accounting Officer;


APPENDIX V


Page 2 of 43

• tender advice to the Principal Accounting Officer in the delegated field, in all matters of payment and matters affecting the accounts or any other matter concerning propriety and regularity of transactions;

• process cases relating to the non-delegated field, and matters relating to foreign exchange, and demands for Supplementary Grants;

• be responsible for the work relating to Public Accounts Committee (PAC) and Departmental Accounts Committee (DAC) and audit observations on Appropriation Accounts and Audit Reports, ensuring compliance with the Public Accounts Committee observations and recommendations;

• assist the Principal Accounting Officer prepare necessary briefs for Public Accounts Committee / Departmental Accounts Committee and attend the meeting of Public Accounts Committee and Departmental Accounts Committee along with the Principal Accounting Officer;

• tender advice to the Principal Accounting Officer for compliance of rules, such as General Financial Rules (GFR), Fundamental Rules (FR), Supplementary Rules (SR), Federal Treasury Rules (FTR) and other regulations, instructions and orders issued by Finance Division from time to time;

• be responsible for observance of Internal Control prescribed by the Controller General of Accounts;

• assist and advise the Principal Accounting Officer for preventing irregularities, waste and fraud;

• exercise internal checks as provided in Chapter III, Internal Checks of Pakistan Railways Code for the Accounts Department, instructions received from Finance Division and other competent authorities from time to time and in Para 13 of GFR’s Volume — 1, which states that:

o rules on handling and custody of cash are properly understood and applied;

o an effective system of internal check exists for securing regularity and propriety in the various transactions; and

o satisfactory arrangements exist for systematic and proper maintenance of Accounts Books.


APPENDIX V


Page 3 of 43

FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, PAKISTAN RAILWAYS

3. Financial Advisor & Chief Accounts Officer, Pakistan Railways heads the Accounts Department. He supervises the functioning of following personnel:

• Deputy Chief Accounts Officer, General Branch • Deputy Financial Advisor • Deputy Chief Accounts Officer, Coordination • Deputy Chief Accounts Officer, S&W

Organization Structure:

3.1 Financial Advisor & Chief Accounts Officer, Pakistan Railways is stationed at Railway Headquarters, Lahore. Besides functions given in paragraph 2, Financial Advisor & Chief Accounts Officer, Pakistan Railways performs following other functions:

• coordinates and advises to General Manager, Operations, all Additional General Managers and Divisional Superintendents on all financial issues of Pakistan Railways;

• caters all Accounts of Railways, and maintains and presents Accounts in accordance with prescribed rules and regulations;

• checks transaction of expenditures and settles claims, if any.

Deputy Chief Accounts Officer, General Branch 3.2 Deputy Chief Accounts Officer, General Branch supervises the functions of following personnel:

• Senior Accounts Officer, Assets • Senior Accounts Officer, General Branch • Senior Accounts Officer, Pension & Funds


APPENDIX V


Page 4 of 43


Senior Accounts Officer, Assets 3.3 Following are the functions of Senior Accounts Officer, Assets:

• gathering figures of Capital expenditures, replacement, deletions, major Improvement & Welfare Expenditure from the works registers;

• preparation Fixed Assets Register as per Accounting Manual; • reconciliation of figures of Fixed Assets Register with the General Ledger

(Accounts); • calculating Current Replacement Cost, Present Day Cost and Depreciation for

each category of assets. Senior Accounts Officer, General Branch 3.4 Senior Accounts Officer, General Branch supervises the following personnel of General Branch:

• Accounts Officer, EG Section • Accounts Officer, E Section • Accounts Officer, X Section



APPENDIX V


Page 5 of 43

Accounts Officer, EG Section 3.5 Accounts Officer, EG section pre-audits Pay bills of gazetted staff of Pakistan Railways. Account Officer, E Section 3.6 Accounts Officer, E Section pre-audits Pay bills of non-gazetted staff of Pakistan Railways. Accounts Officer, X Section 3.7 Accounts Officer, X Section passes payments of Bridge Workshop Jhelum, newspapers bills, tender bills and publicity bills. Senior Accounts Officer, Pension & Funds 3.8 Functions of Senior Accounts Officer, Pension & Funds are given below:

• making final payment to employees on retirement; • ascertainment and payment of commutation; • payment to the pensioners through Divisional Pay Master; • payment to the pensioners through Cheques and through designated branches of

National Bank of Pakistan; • approval of all pension cases and payments; • keeping record of General Provident Fund accounts of employees; • recording recoveries of and advance against General Provident Fund; • verification of applications for advance against General Provident Fund; • transfer of pension into family Pension; • working out and charging interest on General Provident Fund balances standing

to the credit of employees; • transferring the accounts of employees to other offices.

Deputy Financial Advisor 3.9 Deputy Financial Advisor supervises the functioning of following personnel:

• Senior Finance Officer, I • Senior Finance Officer, II • Senior Finance Officer, Doubling of Track • Senior Accounts Officer, Books


APPENDIX V


Page 6 of 43


Senior Finance Officer, I 3.10 Senior Finance Officer, I renders financial advice to various departments of Railways. Senior Finance Officer, II 3.11 Senior Finance Officer, II renders financial advice of matters relating to tender, purchase and sales. Senior Finance Officer, Doubling of Track 3.12 Senior Finance Officer, Doubling of Tracks renders financial advice to Project Director, Doubling of Track. Senior Accounts Officer - Books 3.13 Senior Accounts Officer, Books performs following functions:

• consolidation of monthly Revenue Accounts; • compilation of Annual Accounts / Appropriation Accounts; • monthly reconciliation of Transfer Divisional & Bank Reconciliation; • preparation of civil accounts; • watch over cash releases and cash flows; • receipt of paid cheques and reconciliation of cheques and bills; • reconciliation of the head Remittance into Bank; • clearing house meeting in connection with settlement accounts with other

Government Departments; • accounting of foreign loan transaction; • management of Books Section including printing of cheques and their issuance

to sub offices.


APPENDIX V


Page 7 of 43

Deputy Chief Accounts Officer, Coordination 3.14 Deputy Chief Accounts Officer, Coordination supervises the functioning of following personnel:

• Senior Accounts Officer, Administration / Headquarters • Divisional Accounts Officer, Peshawar • Divisional Accounts Officer, Rawalpindi • Divisional Accounts Officer, Lahore • Divisional Accounts Officer, Multan • Divisional Accounts Officer, Sukkur • Divisional Accounts Officer, Karachi • Divisional Accounts Officer, Quetta • Deputy Director Finance & Training, Walton


Senior Accounts Officer, Administration 3.15 Senior Accounts Officer, Administration supervises the functioning of following personnel:

• Accounts Officer, Efficiency • Accounts Officer, Confidential • Accounts Officer, Admin


APPENDIX V


Page 8 of 43


Accounts Officer, Efficiency 3.16 Accounts Officer, Efficiency performs following functions:

• Coordinates amongst Divisional Accounts Officers of Pakistan Railways; • Consolidates activity reports of accounts of all divisions of Pakistan Railways; • Deals with policy matters.

Accounts Officer, Confidential 3.17 Accounts Officer, Confidential performs following functions:

• Maintains confidential reports of officers of Accounts Department; • Maintains seniority list of officers of Accounts Department.

Accounts Officer, Admin 3.18 Accounts Officer, Admin performs following functions:

• Preparation of Pay bills; • Leave applications; • Annual increments; • Checking and preparation of travelling allowance journals; • Updating of personal record of the staff; • Dealing with resignations, dismissal, removal from service and issue of no

objection certificates; • Application for the refund of General Provident Fund of the staff; • Grant of loans and advances; • Dealing with the postings, transfers and promotion of the staff; • Statement of candidates for SRAS examination; • Statement of staff attaining the age of superannuation;


APPENDIX V


Page 9 of 43

• Timely circularization of notifications and circulars to the staff; • Preparation of pension papers and settlement claims; • Matters regarding training to officers and staff in various programs.

Divisional Accounts Officer, Lahore 3.19 Divisional Accounts Officer, Lahore supervises the functioning of following personnel:

• Accounts Officer, Establishment • Accounts Officer, Pension & General Provident Fund • Accounts Officer, Expenditure • Assistant Accounts Officer, Books • Assistant Accounts Officer, Coordination & Admin


Accounts Officer, Establishment 3.20 Accounts Officer, Establishment performs following functions:

• Checking of Pay bill of staff; • Checking of Supplementary bills; • Checking of travelling allowance bills; • Checking of pay fixation statements; • Verification of settlement papers; • Miscellaneous utility bills; • Policy matters regarding establishment.


APPENDIX V


Page 10 of 43

Accounts Officer, Pension & General Provident Fund 3.21 Accounts Officer, Pension & General Provident Fund (GPF) is responsible for following functions:

• Pre-audit and payment of Pension and GP fund; • Working out the amount payable to employees for pension and General

Provident Fund according to the instructions issued by Ministry of Railways; • Preparation of Monthly Pension Paid Statements; • Issuance of Pension Book and Pension Payment Order in triplicate (Disburser,

Pensioner and record portion); • Final payment of GPF Deposits to the employees; • On receipt of monthly paid vouchers from disbursers, treasury registers are

posted to prevent over and fraudulent payment. Accounts Officer, Expenditure 3.22 Accounts Officer, Expenditure performs following functions:

• Pre-audit of Pay bills of Engineering staff according to the tours; • Processing and party wise record keeping of the security deposits; • Processing and record keeping related to the contractor payment; • Pre-audit of temporary labour payments; • Material requisition handling and posting; • Processing of claims relating to executive offices; • Preparation of reports at the end of each year i.e. Debt Head Report, Annual

Accounts; • Posting of expenses in the subsidiary records i.e. Works register; • Preparation of journal vouchers.

Assistant Accounts Officer, Books 3.23 Functions of Assistant Accounts Officer, Books are given below:

• Receive passed bills with Abstract of Bills Passed (CO7); • Prepare cheque requisition, bank schedule and cheques to be handed over to

the parties; • Posting of all transactions in the General Cash Book; • Preparation of registers and ledgers like monthly Classified Abstract of Cash

Transactions and other registers; • Preparation of the detailed accounts of the Division on monthly and yearly basis; • Preparation of Monthly Revenue and Capital Account and Financial Reviews;


APPENDIX V


Page 11 of 43

• Preparation of various schedules and statements, payments and recoveries; • Financial Review of Revenue, ADP, debt head report, Form I and II and their

consolidation; • Schedule of loan and advances, bills receivable, capital, replacement, value

added, working expenses and pension; • Preparation of Transfer Certificates and their issue to other divisions for the items

pertaining to them; • Various subsidiary registers are also maintained to facilitate reconciliation of

above payments and recoveries; • Generate accurate financial information required by the management.

Assistant Accounts Officer, Coordination & Admin 3.24 Following functions are performed by Assistant Accounts Officer, Coordination & Admin:

• Co-ordination with other sections and receipt of the Divisional Superintendent’s office documents in the Accounts Office;

• Controlling administrative activities of overall Accounts Office; • Controlling of the movement of the bills in the Accounts Department allotting

AB number (Accounts bill No.) to bills received from other sections; • Finance matters, concurrence all kinds of cases.

3.25 Other six (6) Divisional Accounts Officers viz: Divisional Accounts Officer / Karachi, Divisional Accounts Officer / Sukkur, Divisional Accounts Officer / Quetta, Divisional Accounts Officer / Multan, Divisional Accounts Officer / Rawalpindi and Divisional Accounts Officer / Peshawar perform similar functions as Divisional Accounts Officer / Lahore. Deputy Director Finance & Training 3.26 Deputy Director Finance & Training is the incharge of accounts of Training Centre and renders financial advice to Director General — Pakistan Railways Academy, Walton. Deputy Chief Accounts Officer, Stores & Workshop

3.27 Deputy Chief Accounts Officer, Stores & Workshop is responsible for accounts of Pakistan Railways stores and workshop. Deputy Chief Accounts Officer, Stores is assisted by following Senior Accounts Officers:

• Divisional Accounts Officer, Workshop Accounts • Senior Accounts Officer, Stores


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Deputy Chief AccountsOfficer - S&W

DivisionalAccounts Officer -

WAC

Senior AccountsOfficer - Stores

Senior Accounts Officer, Stores 3.28 Following are the functions of Senior Accounts Officer, Stores:

• deal with various computer reports relating to stores; • preparation of Pakistan Railways Annual Accounts; • preparation of financial appraisal of stores in order to ensure financial control

according to the budget allocation; • deal with auction sale transactions and their completion accounts; • deal with monthly fuel accounts; • maintenance of fund allocation register and allocation of funds for store

purchased; • check the initial documents of store receipt and issuance and adjust the value

thereof in the books of Pakistan Railways and maintain necessary accounts; • deal with the suppliers payment bills and to adjust the cost of store purchased; • arrange physical verification of stores lying at stores depots, sub-stores, sites, etc.,

regular, surprise checks and especially at financial year end and prepare reconciliation for determining shortages / excesses.

Divisional Accounts Officer, Workshop Accounting Centre 3.29 Divisional Accounts Officer, Workshop Accounting Centre deals with the Accounts of workshop Moghalpura. Divisional Accounts Officer, Workshop Accounting Centre supervises following individuals:

• Accounts Officer, Processing • Accounts Officer, Pension & General Provident Fund • Accounts Officer, Expenses, Cheques & Cost Analysis • Accounts Officer, Steel Shops • Assistant Accounts Officer, Coordination


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• Assistant Accounts Officer, General Accounting I • Assistant Accounts Officer, General Accounting II


Accounts Officer, Processing 3.30 Functions of Accounts Officer, Processing are given below:

• verification of settlement papers; • preparation of pay tickets; • payment to workshop labour; • check of Pay bills for non-gazetted staff; • verification of Supplementary bills; • check of travelling allowance bills; • supplementary and travelling allowance claims other than regular salaries.

3.31 Accounts Officer, Processing is assisted by Assistant Accounts Officer, Carriage & wagon / Wood, Assistant Accounts Officer - Carriage & Wagon / Iron I, Assistant Accounts Officer - Carriage & Wagon / Iron II, Assistant Accounts Officer, Construction, Assistant Accounts Officer, Locomotive I, Assistant Accounts Officer, locomotive II and Assistant Accounts Officer, Establishment & Signal Shop.


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Accounts Officer, Pension & General Provident Fund

3.32 Accounts Officer, Pension & General Provident Fund is responsible to facilitate ex-employees of Railways by performing following functions:

• Pre-audit and payment; • Working out total qualifying service for pension; • preparation of calculation sheet for commutation of pension; • final payment of General Provident Fund; • preparation of pay Order and Abstract of Bills Passed (CO7); • issuance of Pension Payment Order; • on receipt of monthly paid vouchers from disbursers, treasury registers are

posted to prevent over payment; • rearrangement of GPF ledgers and check sheets; • reconciliation with books; • computation of interest due; • issuance of deposit slips on yearly basis; • provisional withdrawals of advances; • Issuance of Cheques.


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3.33 Accounts Officer, Pension & General Provident Fund is assisted by following personnel:

• Assistant Accounts Officer, Pension • Assistant Accounts Officer, Treasury Registers • Assistant Accounts Officer, General Provident Fund (Final) • Assistant Accounts Officer, General Provident Fund (Advance)


Accounts Officer, Expenditure, Cheques & Cost Analysis 3.34 Accounts Officer, Expenditure, Cheques & Cost Analysis performs following functions:

• recording and payment of bills relating to Moghalpura Workshop Division such as Contractor bills, Security deposits, Earnest money, Temporary labour payments, Engineering establishment, Reimbursement of medical charges, Utility bills, Advertisement bills;

• receives passed bills with Abstract of Bills Passed (CO7); • prepares cheque requisition, bank schedule and cheques; • issuance of cheques; • posting of General cash book; • preparation of Monthly Classified Abstract of cash transactions; • Preparation of Labour Distribution Statements, cost centre wise; • posting of Abstract of Bills Passed (CO7) in ledger worksheets; • posting of work orders of all shops; • preparation of Monthly Accounts of Bills issued to other Divisions for work done

in all shops; • preparation of Monthly Accounts of Inter shops adjustment of all shops; • Preparation of Monthly Foundry Accounts;


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• adjustment of deficiency accounts; • clearance of standing work orders; • miscellaneous work like Generating Account, Deposit works, Work-in-Process

Account. 3.35 Accounts Officer, Expenditure, Cheques & Cost Analysis supervises Assistant Accounts Officer, Control I, Assistant Accounts Officer, Control II, Assistant Accounts Officer, Cost Analysis, Assistant Accounts Officer, Cheques and Assistant Accounts Officer, Expenses. Organization Structure:

Accounts Officer, Steel Shops 3.36 Following functions are performed by Accounts Officer, Steel Shops:

• Pre-audit of Pay bills of staff of Steel Shops; • Maintains monthly accounts of Steel Shop; • Prepares related monthly accounts returns.

Assistant Accounts Officer, Coordination 3.37 Assistant Accounts Officer, Coordination is responsible for following tasks:

• Maintenance of record of pay and allowances of whole Division; • Confirmation of estimates, completion reports and material requisition; • Financial concurrence; • Draft paras; • Activity reports; • Verification of condemnation of locomotives; • To provide policy instruction; • Issuance of passes, privileged ticket orders to Staff;


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Assistant Accounts Officers, General Accounting I and II 3.38 Assistant Accounts Officers, General Accounting I and II perform following functions:

• Prepares monthly accounts of all workshops i.e. Loco Shops, Carriage & Wagons Shops and Signal Shops;

• Prepares monthly accounts returns related to Loco Shops, Carriage & Wagon Shops and signal Shops.

FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, REVENUE 4. Revenue Accounts Office is headed by Financial Advisor & Chief Accounts Officer, Revenue. 4.1 Functions of the Accounts Department - Revenue are given below:

• to check that the person, to whom the service is rendered pays the proper amount;

• to check that the Railway servants receiving payment correctly account for the same;

• to check that the rate & fares prescribed by the Railway administration from time to time for various classes of traffic are within the maxima and minima fixed by the Government;

• to compile accounts relating to revenue under prescribed form and as given in rules and regulations;

• to see that there are no financial irregularities in the transactions of Railway; • to help the administration and executive officers of the Railway with advice

whenever required or found necessary in all matters involving Railway finance. 4.2 Financial Advisor & Chief Accounts Officer, Revenue is assisted by Deputy Financial Advisor & Chief Accounts Officer, Revenue. Deputy Financial Advisor & Chief Accounts Officer, Revenue 4.3 Deputy Financial Advisor & Chief Accounts Officer, Revenue, supervises following personnel:

• Senior Finance & Accounts Officer, Revenue • Senior Accounts Officer, Coordination • Chief Cashier & Treasurer


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Senior Finance & Accounts Officer, Revenue 4.4 Senior Finance & Accounts Officer, Revenue is responsible for the functioning of following personnel:

• Accounts Officer, Traffic Books & Books • Accounts Officer, Payment & Finance • Travelling Accounts Officer, I • Travelling Accounts Officer, II • Accounts Officer, Balance Sheet & accounts and Approximate Returns



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Accounts Officer, Traffic Books & Books 4.5 Accounts Officer, Traffic Books & Books is responsible for the functioning of following personnel:

• Assistant Accounts Officer, Books Section • Assistant Accounts Officer, Traffic Book I • Assistant Accounts Officer, Traffic Book II • Assistant Accounts Officer, Traffic Book III • Assistant Accounts Officer, Computer Section


Assistant Accounts Officer, Books Section 4.6 Main functions of Assistant Accounts Officer, Books Section are given below:

• to check cash book received daily from the office of Chief Cashier & Treasurer; • to prepare form — II (revised) daily and monthly from treasury receipts, detailed

in form — III (revised) received from Chief Cashier & Treasurer for amounts remitted into State Bank and its submission to central books section headquarters office;

• to prepare cash abstracts (receipts and disbursements); • to prepare Transfer Certificates on account of:

o pension payment orders, Railway Credit Notes, etc., debitable to expenditure heads of accounts in the books of other accounting units;

o amounts of miscellaneous receipts deposited at Railway stations and in the office of Chief Cashier & Treasurer, creditable to various heads of accounts in the books of other accounting units;

• to prepare advices on the authority of bills / invoices received from warrants, passenger classification (Coaching) Section and Accounts Office Balance sheet Coaching (AOC), Accounts Office Balance Sheet Goods (AOG) Section and its


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submission to Central Books Section, Controller Military Accounts (CMA) Lahore Cantt, concerned Accountant Generals and Accountant General Pakistan Revenue (AGPR);

• to prepare cheques in connection with payments of: o Service Charges / commission bills to City Booking Agents, Out Agents

PRACS, refund of security deposits of contractors and compensation claim cases;

o Salaries, travelling / daily allowance bills, recoupment of Cash imprest bills of Chief Cashier & Treasurer Office and Traffic Account Branch and issue form — I (revised) to State Bank of Pakistan and Central Book Section.

• to prepare monthly and annual accounts for revenue and expenditure transactions separately.

Assistant Accounts Officer, Traffic Book I

4.7 Main functions of Assistant Accounts Officer, Traffic Book I are given below:

• to post Traffic Book (Coaching & Goods) from Station Balance Sheet; • to prepare journal entry for submission to books section TA branch; • to receive Cash remittance Notes along with Cash Check Sheets from Chief

Cashier & Treasurer office and post the same in cash register; • to submit cash check sheets to book section TA branch; • to prepare revenue statements.

Assistant Accounts Officer, Traffic Book II

4.8 Main functions of Assistant Accounts Officer, Traffic Book II are given below: • Receipt, sorting and posting of Coaching & Goods Vouchers in respective

registers; • Delivery of Pay Orders to Balance Sheet Section and Warrants, Credit Notes to

Warrant Section; • Preparation of bills in connection with Coaching and Goods Vouchers. • Preparation of Accounts Office Balance Sheets Coaching and Goods.

Assistant Accounts Officer, Traffic Book III 4.9 Main functions of Assistant Accounts Officer, Traffic Book III are given below:

• Receipt and check of Railways Credit Notes both Coaching and Goods; • Preparation of bills for raising debit against concerned accounting units. • To deal with miscellaneous cash receipts received from stations / cash office for

inclusion in Accounts Office Balance Sheets Coaching (AOC) and Goods (AOG).


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Assistant Accounts Officer, Computer Section 4.10 Main functions of Assistant Accounts Officer, Computer Section are given below:

• to prepare various computerized reports relating to earnings viz, coaching, goods & sundry other earnings;

• to prepare bills against various departments; • to prepare approximate earning reports periodically (ten days), monthly and

annually; • to preserve, store, restore and update the data reported to TA branch.

Accounts Officer, Payment & Finance 4.11 Accounts Officer, Payment & Finance, supervises following personnel:

• Assistant Accounts Officer, Payment • Assistant Accounts Officer, Finance • Assistant Accounts Officer, Bank Cell


Assistant Accounts Officer, Payment 4.12 Main function of Assistant Accounts Officer, Payment is to assist Accounts Officer Payment & Finance in pre-auditing the Pay Bills of staff and other personnel claims of staff of TA branch. Assistant Accounts Officer, Finance 4.13 Main function of Assistant Accounts Officer, Finance is to assist Accounts Officer Payment & Finance in rendering financial advice to executive offices.


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Assistant Accounts Officer, Bank Cell 4.14 Main function of Assistant Accounts Officer, Bank Cell as per agreement executed with National Bank of Pakistan and various circulars issued by the office of Financial Advisor & Chief Accounts Officer Revenue are given below:

• to verify cash collected by branches of National Bank of Pakistan from stations, dry ports, out agencies, city booking agencies, Railway reservation offices & PRACS reservation offices and its correct remittance by National Bank of Pakistan into State Bank of Pakistan;

• to receive and verify commission bills/service charges of National Bank of Pakistan for collection of Railway earnings;

• to raise debit through Transfer Certificate to “E” Section headquarters office Lahore for adjustment of payment arranged to National Bank of Pakistan against budget allotment.

Travelling Accounts Officers, I and II 4.15 Main functions of Travelling Accounts Officers, I & II are given below:

• to test check the work of each Inspector of Coaching & Goods once within a year;

• to inspect and check the accounts of major stations once within a period of three (3) years;

• to scrutinize the inspection reports, serious irregularities statements, special reports etc. received from inspector of coaching & goods;

• to examine scrutinize cases of frauds and serious irregularities before submission to Financial Advisor & Chief Accounts Officer Revenue for further reporting the same to executive authorities, Director General Audit Railways and Ministry of Railways;

• to deal with the personnel matters relating to Inspector of Coaching & Goods Accounts.

Accounts Officer, Balance Sheet and Accounts & Approximate Returns Section

4.16 Accounts Officer, Balance Sheet and Accounts & Approximate Returns, supervises following personnel:

• Assistant Accounts Officer, Balance Sheet A (Karachi Division) • Assistant Accounts Officer, Balance Sheet B (Lahore Division) • Assistant Accounts Officer, Balance Sheet C (Rawalpindi, Peshawar and Quetta

Divisions) • Assistant Accounts Officer, Balance Sheet D (Multan and Sukkur Divisions) • Assistant Accounts Officer, Accounts & Approximate Returns


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Assistant Accounts Officers, Balance Sheet A, B, C and D 4.17 Following functions, as per office manual of Traffic Accounts Branch Balance Sheet Section, are performed by Assistant Accounts Officers, Balance Sheet A, B, C and D:

• to see that stations take to account all amounts for which they are accountable; • to check station balance sheet and allocate earnings under various heads; • to watch items shown outstanding by the stations; • to report cases of theft & losses discovered during the scrutiny of outstanding

lists; • to clear items kept outstanding by Checking Sections and balance sheet

checkers; • to prepare monthly, quarterly and half yearly statements of outstanding; • to prepare statements for raising debits on accounts of Pension Payment Orders

etc., debitable to expenditure heads of accounts in the books of other accounting units;

• to issue error sheets against stations on account of non / short remittance of earnings against stations concerned;

• to receive statements of “Station” and “Audit” figures from auditing sections, its comparisons with the figures accounted for in balance sheet by stations and preparation of discrepancy statements for verification by concerned sections;

• to prepare statements for transferring credit on account of receipts deposited at Railway stations and in the office of Chief Cashier & Treasurer, creditable to various heads of accounts in the books of other accounting units.


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Assistant Accounts Officer, Accounts & Approximate Return 4.18 Following functions, as per manual of Traffic Accounts Branch, Accounts & Approximate Return Section, are performed by Assistant Accounts Officer, Accounts & Approximate Return:

• to compile periodical (ten days), monthly, and annual returns containing information about approximate earnings and analysis of working;

• to consolidate earnings of Pakistan Railways under following three abstracts: o passenger and other coaching earnings Abstract — X; o goods earnings Abstract — Y; o Sundry other earning Abstract — Z.

• to compile Annual Accounts; • to prepare figures for budget estimates for the year; • to compile Military traffic earnings under heads passengers, other coaching &

freight, periodically, monthly and annually. Senior Accounts Officer, Coordination 4.19 Senior Accounts Officer, Coordination, supervises following personnel:

• Accounts Officer, Administration • Accounts Officer, Passenger • Accounts Officer, Goods & Warrants • Accounts Officer, Other Coaching • Accounts Officer, Dry Port / Karachi, Bandar



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Accounts Officer, Administration

4.20 Following functions, as per office manual of Traffic Accounts Branch, Administration Section, are performed by Accounts Officer, Administration:

• to prepare Pay bills; • to check travelling / daily allowance journals; • to process applications for leave and advances; • to update personal record of staff; • to deal with administrative and personnel matters of staff; • to prepare budget and revised estimates; • to prepare Pension papers and settlement claims; • to maintain Annual Confidential Reports of staff.


Accounts Officer, Passenger

4.21 Accounts Officer, Passenger supervises the functioning of following personnel:

• Assistant Accounts Officer, Booking Agencies • Assistant Accounts Officer, Special Ticket Examiner • Assistant Accounts Officer, Local classification A & blank Paper Ticket • Assistant Accounts Officer, Local Classification B • Assistant Accounts Officer, Local Classification C • Assistant Accounts Officer, Local Parcel



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Assistant Accounts Officer, Booking Agencies 4.22 Main functions as per office manual of Traffic Accounts Branch, Booking Agency Section, are performed by Assistant Accounts Officer, Booking Agencies:

• to ensure that charges in respect of passengers, parcel and goods traffic, booked from or received at city booking agencies, out agencies are correctly recovered and properly accounted for in the books and returns;

• to ensure timely and regularly remittance of cash on behalf of Pakistan Railways; • to check and verify the out / city Booking Agents commission / service charges

bills and arrange payments in accordance with the terms and conditions of the agreement;

• to ensure receipt and check of returns and connected documents etc. Assistant Accounts Officer, Special Ticket Examiner 4.23 Following functions, as per office manual of Special Ticket Examiners Section, are performed by Assistant Accounts Officer, Special Ticket Examiner:

• to ensure correct recovery of excess fare and penalty charges due from passengers travelling without tickets or in a higher class than those for which they hold tickets etc.;

• to ensure correct and regular accountal of such charges by stations and Special Ticket Examiners through their returns;

• to ensure regular and timely receipt of returns from the stations and Special Ticket Examiners through Divisional Head Special Ticket Examiners;

• to ensure correct remittances of Special Ticket Examiners earnings by stations; • to compile figures of excess fare and penalty charges for check with Station

Balance Sheets; • to compare receipts sent by the Special Ticket Examiners with the statements of

cash deposited at station; • to compare Passenger files of each Excess Fare Tickets issued by Special Ticket

Examiners and Stations received as collected from destination stations with connected Excess Fare Returns;

• to issue Discrepancy Statements to Divisional Superintendents in connection with irregularities, undercharges detected during the course of check of Excess Fare Tickets Returns.

Assistant Accounts Officers, Local Passenger Classification A, B and C

4.24 Following Functions, as per office manual of Traffic Accounts Branch, Local classification Section, are performed by Assistant Accounts Officers, Local Passenger Classification A, B and C:


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• to ensure that correct charges have been levied by station staff for tickets issued to passengers;

• to ensure that all tickets issued to passengers are accounted for through prescribed returns;

• to check station indents for passenger tickets; • to check rates of printed tickets; • to check local passenger classification returns; • to trace non — issued tickets in the classification returns, received from Non —

Issued Ticket Collection Section; • to trace collected tickets in classification returns, received from Ticket Collection

Section; • to issue error sheets against stations for short or non accountal of fare by

concerned stations; • to prepare and submission of statements of “Stations” and “Audited” figures to

balance sheet sections; • to prepare on account of Military Concession Orders;

4.25 Blank Paper Tickets Section

• to check that correct charges have been levied by the station staff on Blank Paper Tickets issued to passengers;

• to check that all tickets issued to passengers have been accounted for in relevant returns;

• to check and compare collected Blank Paper Tickets with the highest numbers of Blank Paper Tickets in the respective returns.

Assistant Accounts Officer, Local Parcel 4.26 Following functions, as per office manual of Traffic Accounts branch, Local Parcel Section, are performed by Assistant Accounts Officer, Local Parcel:

• to watch receipt of periodical and monthly returns of parcel outward paid

alongwith connected parcel way bills and inward paid delivery books from receiving stations;

• to check continuity of Paid Parcel Way Bills in the Parcel outward Paid Cash Book;

• to check that rates are properly and accurately charged and accounted for in relevant returns;

• to check that charges are timely recovered; • to check credit notes; • to check returns relating to motor traffic;


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• to issue error sheets against stations for short or non accountal of freight and under charges against concerned stations;

• to prepare and submission of statements of “Stations” and “Audited” figures to balance sheet sections.

Accounts Officer, Goods, Warrants and Dry Ports 4.27 Accounts Officer, Goods, Warrants and Dry Ports supervises the following personnel:

• Assistant Accounts Officer, Goods Summary Section • Assistant Accounts Officer, Local Goods Machine & Invoice Section • Assistant Accounts Officer, Dry Ports • Assistant Accounts Officer, Warrants I • Assistant Accounts Officer, Warrants II


Assistant Accounts Officer, Goods Overcharge Sheet and Summary Section 4.28 Following functions, as per office manual of Traffic Accounts Branch, Goods Summary Section, are performed by Assistant Accounts Officer, Goods Summary Section:

• to ensure that entire Local Goods Traffic, booked under invoices, is correctly and completely accounted for in Outward Books and Inward Delivery Books by the originating and destination station respectively;

• to check and compare the Outward Returns with the connected Inward Returns; • to receive check and compare Goods Outward Books, invoices and related

Goods Outward Summaries; • to Compare Paid Outward Summaries, prepared by originating stations, with

Paid Inward (Delivery Book) Summary — prepared by destination stations; • to identify transactions that remain unpaid / unclear for more than 2 months;


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• to certify refunds of overcharges in freight, demurrage / wharfage and special detention charges claimed by public;

• to check overcharges received through Chief Commercial Manager and Divisional Superintendents preferred by public;

• to verify accountal of invoiced freight, demurrage / wharfage and special retention charges due and overcharges claimed;

• to check refund lists overcharges refunded at the time of delivery; • to check overcharge sheets relating to clearance of station outstandings; • to examine cases relating to compensation claims received from Chief

Commercial Manager Office. Assistant Accounts Officer, Local Goods Machine & Invoice Section

4.29 Following functions, as per office manual of Traffic Accounts Branch, Local Goods Machine (LGM) Section, are performed by Assistant Accounts Officer, Local Goods Machine & Invoice Section:

• to check invoices in respect of arithmetical accuracy of freight charges; • to check and examine that Goods Outward Books have correctly and properly

been prepared; • to check totals of the Inward Delivery Books; • to check and confirms continuity of Invoices; • to check totals and cross totals of invoices.

Assistant Accounts Officers, Warrant I and II 4.30 Following functions, as per office manual of Traffic Accounts Branch, Warrant Section, are performed by Assistant Accounts Officers, Warrant I & II:

• to check and verify the warrants, Military Credit Notes, Local Government Passenger Classification Returns, Goods returns and Parcel, Luggage and Horse, Carriage & Dog Returns with respect to Military traffic;

• to prepare bills against Controller Military Accounts (CMA) in respect of such traffic;

• to check continuity of soldier tickets etc; • to compare collected soldier tickets with Local Government Passenger Return; • to compare non — issued soldier tickets with Local Government Passenger

Return;

Assistant Accounts Officer, Dry Ports

4.31 Following functions, as per procedures for Dry Ports issued by executive authorities and circulars issued by the office of Financial Advisor & Chief Accounts Officer Revenue, are performed by Assistant Accounts Officer, Dry Ports Lahore:


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• to check, verify accounts and connected documents, Returns received from Dry Ports at Moghalpura, Faisalabad, Karachi, Quetta, Margala Islamabad, Multan and Peshawar;

• to prepare and submission of statements of “Stations” and “Audited” figures to balance sheet sections;

• to issue error sheets against concerned dry ports on for short or non accountal of freight and under charges against concerned dry ports.

Accounts Officer, Other Coaching

4.32 Accounts Officer, Other Coaching supervises the following personnel:

• Assistant Accounts Officer, Over Charge Sheet (Coaching) • Assistant Accounts Officer, Luggage horse Carriage and Dog • Assistant Accounts Officer, Non Issued Ticket & Pass, Ticket Collection Section


Assistant Accounts Officer, Over Charge Sheet (Coaching)

4.33 Following functions as per office manual of Traffic Accounts Branch, Over Charge Sheet (Coaching) Section, are performed by Assistant Accounts Officer, Over Charge Sheet (Coaching):

• to check Over Charge Sheets pertaining to public claims of local coaching traffic;

• to check over charge sheets relating to the clearance of station outstandings; • to process the cases of refund of tickets and parcels received through office of

Chief Commercial Manager, Headquarters; • to deal with compensation claim cases; • to check refunds allowed by station staff at the time of delivery of parcels; • to prepare bills against Pakistan Post for services rendered; • to watch recovery of charges from Pakistan Post.


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Assistant Accounts Officer, Luggage, Horse Carriage and Dog

4.34 Following functions, as per office manual of Traffic Accounts branch, Local Luggage Horse Carriage and Dog Section, are performed by Assistant Accounts Officer, Luggage Horse Carriage & Dog:

• to check local luggage, horse, carriage & dog returns; • to check correctness of charges levied by station staff with respect to local

luggage, horse, carriage & dog traffic and its correct accountal in the connected returns;

• to check continuity of luggage, horse, carriage & dog tickets issued and accounted for in the relevant returns;

• to compare collected luggage, horse, carriage & dog tickets received from destination stations with connected entries in the respective returns;

• to check credit notes; • to issue error sheets against stations for short or non accountal of freight and

under charges against concerned stations; • to prepare and submission of statements of “Stations” and “Audited” figures to

balance sheet sections.

Assistant Accounts Officer, Non Issued Ticket Collection & Pass, Ticket Collection Section

4.35 Following functions, as per office manual of Traffic Accounts Branch, Non Issued Ticket Collection & Pass, ticket Collection Section, are performed by Assistant Accounts Officer, Non Issued Ticket Collection & Pass, Ticket Collection Section:

• to receive covers containing non issued tickets along with daily statements of such tickets;

• to compare Non Issued Tickets with daily Non Issued Ticket statements; • to receive and compare monthly summaries of Non Issued Tickets with daily

Non Issued Ticket statements; • to submit monthly summaries of Non Issued tickets to Local Passenger

Classification Sections; • to submit daily Non Issued Ticket statements in respect of cancelled, refunded

advance dated tickets to local passenger classification sections; • to receive passes collected at stations; • to check collected passes with returns received from Pass Issuing Offices; • to receive collected tickets daily from stations alongwith Ticket Collectors’

Report; • to sort tickets local blank paper tickets and printed card tickets for check with

monthly returns; • to pick out, in respect of any two days between 3rd and 25th of the month and in

respect of all the days from 25th to the 2nd of following month;


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• to pick out highest numbers of collected printed card tickets between pairs of stations for comparison with local passenger classification;

• to compile information in regard to missing tickets from Ticket Collectors Reports as desired by traffic authorities.

Accounts Officer, Dry Port / Bandar, Karachi

4.36 As per procedures for Dry Ports issued by executive authorities and circulars issued by the office of Financial Advisor & Chief Accounts Officer Revenue, Accounts Officer, Dry Port / Bandar, Karachi assists DCOS, Dry Port Karachi in respect of payment of Karachi Port Trust dues and recovery from the Exporters before delivery of Bill of Lading. Accounts Officer, Dry Port maintains revolving Account from which all port dues are paid. The Account is recouped as and when required for this purpose transfer divisional head is operated. Receipts / Vouchers received from Karachi Port Trust for payment made are sent through Transfer Certificates to the office of FA&CAO/Revenue to watch recovery of charges included in the invoices of imports issued from Dry Port Karachi Bandar.


Accounts Officer - Dry PortKarachi Bandar

Assistant AccountsOfficer - Dry PortKarachi Bandar

Chief Cashier & Treasurer

4.37 Chief Cashier & Treasurer is the incharge of Cash & Pay Office at Lahore and pay offices at all divisional headquarters. He is assisted by the following personnel:

• Assistant Treasurer, Admin • Assistant Treasurer, Cash Receipt



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Assistant Treasurer, Admin

4.38 Following Functions are performed by Assistant Treasurer, Admin Chief Cashier & Treasurer:

• to supervise Divisional Pay Masters, Peshawar, Rawalpindi, Lahore, Multan, Sukkur, Quetta, Karachi, Workshop Moghalpura and Central (Headquarters office Lahore);

• to deal with matters relating to transfer of staff of cash &pay offices; • to prepare Pay bills and process Travelling / Daily Allowance Journals of staff of

cash & pay offices; • to process application for leave, advances etc; • to update personal record of staff; • to deal with administrative and personnel matters of staff; • to prepare budget and revised estimates; • to prepare pension papers and settlement claims; • to watch draw of cash from State Bank of Pakistan through Divisional Pay

Masters and disbursement on account of Pay, Pension payments etc. to staff; • to maintain Annual Confidential Reports of staff.

Organization Structure

Assistant Treasurer, Cash Receipt

4.39 Following functions are performed by Assistant Treasurer, Cash Receipt:

• to deposit all amounts of cash, bank drafts and cheques etc. received in Chief Cashier & Treasurer office into State bank of Pakistan through “Treasury Receipts”;

• to send “Treasury Receipts” alongwith cash book to Traffic Accounts branch Lahore;


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• to prepare form — III (revised) and submit the same to book section Traffic Accounts Branch;

• to send cash remittance notes duly entered in cash check sheets and vouchers received from stations etc. to Traffic Accounts branch.



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FINANCIAL ADVISOR & CHIEF ACCOUNTS OFFICER, MANUFACTURING & SERVICES 5. Financial Advisor and Chief Accounts Officer, Manufacturing & Services, is the head of Accounts Department, Manufacturing & Services. He is assisted by a Deputy Financial Advisor & Chief Accounts Officer, Manufacturing & Services. 5.1 Financial Advisor and Chief Accounts Officer, Manufacturing & Services performs following functions:

• synchronization of various M&S units; • Involvement in the various levels of Tender Committees; • Preparation of Accounts; • Financial feasibility of new projects; • Review of reports.

Deputy Financial Advisor & Chief Accounts Officer, Manufacturing & Services 5.2 Deputy Financial Advisor and Chief Accounts Officer, Manufacturing & Services supervises Senior Finance and Accounts Officer, Lahore, Senior Finance Officer, Carriage Factory / Islamabad, Senior Accounts Officer, Locomotive Factory / Risalpur and Senior Accounts Officer, Carriage Factory / Islamabad. Organization Structure:

Senior Finance & Accounts Officer, Manufacturing & Services 5.3 Senior Finance & Accounts Officer, Manufacturing & Services supervises the functioning of Accounts Officer, Coordination, Accounts Officer, Cairns Hospital, Accounts Officer, Concrete Sleeper Factories, Accounts Officer, Project Moghalpura and Assistant Finance Officer.


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Accounts Officer, Coordination

5.4 Following are the functions of Accounts Officer, Coordination:

• Provision of Tool & Plants and their maintenance for the M&S unit Headquarters, Lahore;

• Maintenance of Leave Account, Service books etc; • Preparation of Pay bills of Gazetted, Non Gazetted employees of M&S Unit; • Posting and transfer of Non Gazetted staff and Gazetted B-16; • Establishment (policy) matters; • Fixation of pay, TA bills, issue of LPC; • Deal with the Audit Reports of all M&S units; • Activity report of all M&S unit; • Preparation of Budget estimates and control over expenditure; • To meet with the demand and supply of stationery items on M&S unit; • Preparation of Imprest Bill and maintenance of expense register; • Payment of utility bills; • Coordination with all the offices of under Deputy Financial Advisor & Chief

Accounts Officer / M&S Lahore; • Submission of Calendar of Returns; • Preparation of Pension papers of retiring persons; • To deal with advances; • Maintenance of recovery registers; • Issue of cheques of M&S unit regarding Pay bills, supplementary bills, TA bills,

imprest bills, utility bills of Medical Superintendent Cairns Hospital, Director / Schools and Accounts Officer / Coordination (M&S);

• Preparation and issue of cheques of medical reimbursement cases and their dispatch;

• Preparation of Abstract of Bills Passed (CO7), cash abstract, State bank schedule, income tax statements and cheques, Issue of Transfer Certificates and adjustment;

• Compilation of cash book.


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5.5 Accounts Officer, Coordination is assisted by Assistant Accounts Officer, Cheques / Books and Assistant Accounts Officer, Coordination. Organization Structure:

Accounts Officer, Cairns Hospital 5.6 Accounts Officer, Cairns Hospital performs following functions:

• To audit the Pay bills, supplementary bills, TA bills, pay orders, Imprest bills after having been processed by the medical superintendent office;

• To audit bills, petrol bills, local purchase of medicines, telephone bills, repairs of machinery bills, reimbursement of medical charges;

• Preparation of expenditure statements, tour wise payments, staff position and other duty assigned, monthly activity report.

Accounts Officer, Concrete Sleeper Factories 5.7 Following functions are performed by Accounts Officer, Concrete Sleeper Factories:

• Assists Senior Finance & Accounts Officer, Lahore; • Pre-audit Pay Bills of staff; • Maintains accounts of Concrete Sleeper Factories.

Accounts Officer, Project Moghalpura 5.8 Accounts Officer, Project Moghalpura performs following functions:

• Assists Senior Finance & Accounts Officer, Lahore; • Preparation of estimates of Deposit work of AVLB Project; • Concurrence of local purchase cases of above projects; • Pre-audit Pay Bills of staff of AVLB, 1300 High Capacity Wagons, 1000 High

Capacity Wagons and Rehabilitation Project;


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• Maintains accounts of AVLB, 1300 High Capacity Wagons, 1000 High Capacity Wagons and Rehabilitation Project.

Assistant Finance Officer 5.9 Assistant Finance Officer performs following functions:

• deal with the cases of financial concurrence of concrete sleeper factories, CSF organization, Lahore vetting the concurrence statements;

• deal with the cases of financial concurrence of medical reimbursement cases of Cairns Hospital and checking of concurrence statements and other medical purchase.

Senior Finance Officer, Carriage Factory Islamabad 5.10 Senior Finance Officer, Carriage Factory Islamabad is responsible for rendering financial advice to Managing Director, Carriage Factory, Islamabad and Managing Director, Locomotive Factory, Risalpur. He also supervises the functioning of Accounts Officer, Coordination. Accounts Officer, Coordination 5.11 Accounts Officer, Coordination supervises following personnel:

• Assistant Finance Officer, Carriage Factory, Islamabad • Assistant Finance Officer, Locomotive Factory, Risalpur



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Assistant Finance Officer, Carriage Factory, Islamabad 5.12 Assistant Finance Officer, Carriage Factory Islamabad assists Senior Finance Officer in rendering financial advice to Managing Director, Carriage Factory Islamabad. Assistant Finance Officer, Locomotive Factory, Risalpur 5.13 Assistant Finance Officer, Locomotive Factory assists Senior Finance Officer in rendering financial advice to Managing Director, Locomotive Factory. Senior Accounts Officer, Carriage Factory, Islamabad 5.14 Senior Accounts Officer is assisted by Accounts Officer, Carriage Factory, Islamabad. He is the incharge of Accounts Department working in Carriage Factory Islamabad. Accounts Officer, Carriage Factory Islamabad 5.15 Accounts Officer, Carriage Factory Islamabad supervises the working of following personnel:

• Assistant Accounts Officer, Books • Assistant Accounts Officer, Stores • Assistant Accounts Officer, Establishment • Assistant Accounts Officer, Admin • Assistant Accounts Officer, Pension & Fund



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Assistant Accounts Officer, Books

5.16 Assistant Accounts Officer, Books performs following functions:

• Preparation, approval and Issuance of Cheques; • Maintenance of Register of Bills Received (CO6) register; • Preparation of monthly reports; • Preparation of various schedules and statements, payments and recoveries; • Receive bills from suppliers; • Preparation of Abstract of Bills Passed (CO7) on the basis of bill and its approval; • Provision of basic information for preparation of accounts at head office.

Assistant Accounts Officer, Stores

5.17 Following functions are performed by Assistant Accounts Officer, Stores:

• Issuance of Material Receipt Note; • Maintenance of inventory levels acquired; • Updates records of all the inventory items; • Recording of transfer items; • Identification of damaged and obsolete items of inventory.

Assistant Accounts Officer, Establishment

5.18 Assistant Accounts Officer, Establishment performs following functions:

• Checking of Pay bill for staff and labour of Carriage Factory; • Ensure that the Allowances and Deductions are properly made from the salaries.

Assistant Accounts Officer, Admin

5.19 Functions of Assistant Accounts Officer, Admin are given below:

• Check of pay fixation statements; • Verification of settlement papers; • Preparation of Abstract of Bills Passed (CO7); • Ensure that the Allowances and Deductions are properly made from the Pay.

Assistant Accounts Officer, Pension & General Provident Fund

5.20 Following are the functions performed by Assistant Accounts Officer, Pension:

• On receipt of monthly paid vouchers from disbursers, treasury registers are posted to prevent over or fraudulent payment;

• Total qualifying service is worked out; • Preparation of calculation sheet for commutation of pension;


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• Issuance of Pension Payment Order in triplicate (one copy each for Disburser, Pensioner and record portion);

• Final payment; • Preparation of pay order with Abstract of Bills Passed (CO7) for commutation; • Issuance of cheques; • Pre-audit of transactions; • Keeping record of General Provident Fund Accounts of employees; • Verification of applications of advances against General Provident Fund; • Transferring the fund accounts of employees to other offices; • Working out and charging interest on General Provident Fund balances; • Monthly and annual reconciliation with General Books; • Preparation of Accounts Slips of each member of the fund at the close of the

accounts of a financial year.

Senior Accounts Officer, Locomotive Factory

5.21 Senior Accounts Officer, Locomotive Factory is the incharge of the Accounts Department of Locomotive Factory, Risalpur. He is responsible for arranging payment to labour and staff of Locomotive Factory, Risalpur and compilation of monthly / annual accounts of the Factory. Senior Accounts Officer, Locomotive Factory is assisted by Accounts Officer, Locomotive Factory.

Accounts Officer, Locomotive 5.22 Accounts Officer, Locomotive supervises the functioning of following personnel:

• Assistant Accounts Officer, Books • Assistant Accounts Officer, Pension & General Provident Fund



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Assistant Accounts Officer, Books 5.23 Functions of Assistant Accounts Officer, Books are given below:

• Preparation of monthly reports; • Preparation of various schedules and statements, payments and recoveries; • Receive bills from suppliers; • Maintenance of Register of Bills Received (CO6); • Preparation of Abstract of Bills Passed (CO7) on the basis of bills; • Approval of Abstract of Bills Passed (CO7); • Preparation of cheque requisition and cheques; • Approval of cheques; • Issuance of cheques; • Posting of General cash book; • Provision of basic information for preparation of accounts.

Assistant Accounts Officer, Pension & General Provident Fund 5.24 Functions of Assistant Accounts Officer, Pension and fund are given below:

• Preparation of Pay for the Accounts Staff at Pakistan Locomotive Factory; • Checking of Pay bill for staff and labour of other departments; • Ensure that the Allowances and Deductions are properly made from the salaries; • Check of Travelling Allowance bills; • Check of pay fixation statements; • Verification of settlement papers; • Preparation of Abstract of Bills Passed (CO7); • Total qualifying service and pay is worked out; • Preparation of calculation sheet for commutation of pension; • Issuance of Pension Payment Order (P.P.O) in triplicate (one copy each for

Disburser, Pensioner and record portion); • Final payment; • Preparation of pay order with Abstract of Bills Passed (CO7) for commutation; • Issuance of cheque; • On receipt of monthly paid vouchers from disbursers, treasury registers are

posted to prevent over or fraudulent payment; • Co-ordination with other sections; • Allotting Account Bill No. (AB No.) to bills received; • Pre-audit and payment; • To visit market for obtaining quotations from the suppliers; • Short listing of suppliers;


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• Keeping record of General Provident Fund Accounts of employees; • Verification of applications of advances against General Provident Fund; • Transferring the fund accounts of employees to other offices; • Working out and charging interest on General Provident Fund balances; • Monthly and annual reconciliation with General Books; • Preparation of Accounts Slips of each member of the fund at the close of the

accounts of a financial year.


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DUTIES AND RESPONSIBILITIES OF FINANCE AND BUDGET DIRECTORATE AT ISLAMABAD

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

• Assist Member Finance by providing opinion on issues related to finance, accounts and budget policies;

• Proposes the annual budget and present it to the Finance Division for approval; • Reviews monthly and annual financial statements; • Analyzes and resolves any deficiency in budget, accounts and economic matters

of Pakistan Railways; • Monitor the progress of receipts and expenditures which are furnished by

Accounts Department. 2.1 Finance Section perform following functions:

• Explains the rules and regulations relating to finance and accounting; • Assesses the requirements for amendment of existing policies of Pakistan

Railways; • Communicates and circularizes the various orders of Ministry of Railways to all

divisions and departments; • Coordinates with Departmental Accounts Committee and Public Accounts

Committee; • Reviews the Internal Audit Reports of Pakistan Railways; • Examines the Accounts Department for its efficiency.

2.2 Functions of budget sections are given below:

• Reviews the budget sanctioned for the current and forthcoming financial years;


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• Prepares variance analysis between budgeted amounts and actual expenditure incurred;

• Reviews all the budget estimates, points down deficiencies if any and notifies deficiencies to higher authorities;

• Highlights any deficit or surplus in the budget by comparing it with actual; • Prepares monthly and quarterly reports for the International Monetary Fund and

World Bank; • Analyzes and resolves the economic problems; • Allocates the budget to further departments by analyzing their needs and

importance; • Fulfils any funding demands from budget, which are feasible; • Monitors the cash balances and current expenditure of Pakistan Railways; • On receipt of the funds from Ministry of Finance, this office allocates funds as

per budget to Pakistan Railways. Organization Structure:


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FINANCIAL POWERS DELEGATED TO THE MINISTRY AND THE HEADS OF THE DEPARTMENT BY FINANCE DIVISION, GOVERNMENT OF PAKISTAN

S. No.

Name of Powers Powers Delegated to the

Ministries / Divisions

Powers Delegated to the Heads of Departments

Remarks

1 2 3 4 5 1 Creation of

Temporary posts The creation of new posts in the Current Expenditure shall require the approval of the Finance Division, even when these are included in the current budget. The Secretaries of the Ministries / Divisions shall have full powers to create new post(s) in the Development Expenditure / PSDP, included in PC-I or PC-II after the approval of the project by the relevant forum subject to availability of development budget against Employees Related Expenses. These posts shall be continued on year to year basis till the completion of the project. Such post(s) will cease to exist on the closure / completion of the project. After completion of the project and submission of PC-IV, the barest minimum and essential post(s) shall be converted from Development Expenditure to Current Expenditure with the approval of the Financial Adviser.

(i) A post in any office or department which has remained vacant for a period of three years or more shall be deemed to have been abolished. The powers for revival of that post shall not be exercised without obtaining prior approval of the Financial Adviser.

(ii) Financial Adviser’s

concurrence for continuance of temporary posts in the next financial year may be sought well before the beginning of that year so that the posts not agreed to by the Financial Adviser are not continued in the next financial year even for a day.

2 Conversion of a

temporary post into a permanent post

Full powers, subject to the following conditions: Posts which have been in existence continuously for five years or more, and have been created for work of a permanent nature, and are likely to continue for an indefinite period.

As in column 3. Details of temporary posts converted into permanent during the course of a financial year, which are proposed to be transferred from Part-II to Part-I of the budget for the next year, should invariably be reported to


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S. No.




Remarks

1 2 3 4 5 the Financial Adviser before the Ist October, every year.

3 Abolition of posts

Full Powers. As in column 3.

4 Re-appropriation of funds

Full powers, subject to the observance of the following general restrictions and to the supply of a certificate to Audit by the administrative Ministry / Division while issuing orders for re-appropriation to the effect that the expenditure to be met by re-appropriation from the relevant minor and detailed objects was not foreseen at the time of budget; the expenditure cannot be reduced nor can it be postponed to the next year; and the expenditure in question was not specifically disallowed by the Finance Division at the time of approving the budget estimates. General Instructions: (I) (a) No appropriation or re-appropriation may be made: (i) from one grant to another; (ii) after the expiry of the financial year; (iii) between funds authorized for expenditure charged on the Federal Consolidated Fund and other expenditure; (b) Funds may not be appropriated or re-appropriated to meet: (i) any item of expenditure which has not been sanctioned by an authority competent to sanction it;

As in column 3.


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S. No.




Remarks

1 2 3 4 5

(ii) expenditure on a “new service” not provided for in the budget estimates authorized for the year; and (iii) expenditure for a purpose the allotment for which was specifically reduced or refused by the National Assembly. (a) All powers of appropriation and re-appropriation conferred upon Administrative Ministries / Divisions/ Departments/Sub-ordinate Offices and other authorities are subject to the condition that without the previous consent of the Financial Adviser / Finance Division: (i) an authority may not meet, by re-appropriation, expenditure which it is not empowered to meet by appropriation;. (ii) lump-sum provision for expenditure included in a grant may not be appropriated or re-appropriated; (b) No re-appropriation may be made: (i) from Development to Current Expenditure and vice-versa; (ii) from to, or within the Employees Related Expenses, from Operating Expenses- Communication-Telephone & Trunk Calls, Telex, Teleprinter & FAX, Electronic Communication; Utilities: Gas, Water, Electricity; Secret Service Expenditure, Unforeseen Expenditure for

If funds to meet a new service are available under the relevant grant, re-appropriation for such new service may be made after a token sum has been allocated through a Supplementary Grant.


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S. No.




Remarks

1 2 3 4 5 Disaster Preparedness & Relief and Occupancy Costs.

(iii) of provision specifically made in the budget for expenditure in foreign exchange to expenditure in local currency; and (iv) of provision allowed as Supplementary Grant;. (d) Funds may not be appropriated or re-appropriated to meet any expenditure, which is likely to involve further outlay in a future financial year.

(a) No Ministry / Division / Department / Subordinate Office (including any autonomous body) shall be authorized to re-appropriate funds from one development scheme to another development scheme. In exceptional cases, however, re-appropriation of such funds may be allowed, where necessary, by Financial Adviser on the recommendation of Planning and Development Division.

In the case of expenditure on works, the conditions laid down in paragraphs 31 and 32 of Appendix 6 to the Central Public Works Account Code shall also apply.

(b) In the case of development schemes controlled/ executed by the Planning and Development Division themselves, approval for re-appropriation of funds from one development scheme to another, if necessary, shall be made with the prior approval of the Financial Adviser to that Division.

Appropriation or re-appropriation in accordance with provisions of S.No. 5(I), (II) and (III) in Column 3 by a competent authority will, if that authority is authorized to sanction the expenditure in question, operate as sanction to such expenditure.

5 Power to declare stores surplus or unserviceable.

Full powers, subject to prescribed conditions.

As in column 3.

6 Write off of Upto Rupees 5,000,000 (Rupees Upto to Rupees


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S. No.




Remarks

1 2 3 4 5 irrecoverable value of stores or public money due to losses on account of fraud, theft, etc.

Five Million) in each case, provided that : (a) the loss does not disclose a defect of system the amendment of which requires the orders of higher authority; and (b) there has not been any serious negligence on the part of some individual government officer or officers, which may possibly call for disciplinary action requiring the orders of any higher authority.

100,000 (Rupees One hundred thousand) subject to observance of conditions mentioned in Column 3.

(ii) Powers to write-off of losses up to a limit of Rupees 200,000 (Rupees Two Hundred Thousand) to cover deficiencies on account of breakage, shortage in transit, wastage, spoilage and bottling, dryness in storage and depreciation on account of wear and tear fluctuation in market prices and obsolescence.

Subordinate authorities already enjoying the power in (ii) of Column 3 beyond this limit may continue to exercise those powers.

7 Expenditure against provisions in the budget shall be sanctioned in the following manners:

Project Pre- Investment Analysis

(1) Feasibility Studies, Research and Surveys and Exploratory Operations

Full powers, subject to the prescribed conditions.

As in column 3.


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S. No.




Remarks

1 2 3 4 5 Operating

Expenses

(2) Travelling Allowance.


As in column 3.

(3) Transportation of goods.

Full powers. As in column 3.

(4) POL Charges and CNG Charges.

Full powers, subject to observance of ceilings where applicable.

As in column 3.

(5) Conveyance charges.


As in column 3.

(6) Postage and Telegraph


(7) Telephone and Trunk Calls

Full powers, subject to observance of prescribed ceilings where applicable.

As in column 3.

(8) Telex and Teleprinter and FAX


As in column 3.

(9) Electronic Communication.


As in column 3.

(10) Courier and Pilot Services


(11) Utilities (Gas, Water, Electricity) Hot & Cold Weather Charges, Others.


As in column 3.

(12) Office Stationery.


(13) Printing & Publications.

Full powers, provided that printing at a press other than a press of the Printing Corporation of Pakistan,

As in column 3. The job of printing material of sensitive and classified nature shall


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S. No.




Remarks

1 2 3 4 5 should be undertaken only if the Principal Accounting Officer is satisfied that it is in public interest to do so and records a certificate to that effect.

continue to be performed by Printing Corporation of Pakistan. The Principal Accounting Officer shall determine the nature of such printing material.

(14) Newspapers Periodicals and Books.


(15) Uniform and Liveries.

Full Powers, provided that the purchase of uniforms and liveries shall be made subject to the prescribed scales and prices.

As in column 3.

(16) Rent of Residential Buildings.

(i) Full powers to incur expenditure from within the sanctioned budget grant as per prescribed rental ceiling and grant one year advance payment of rent during the lease period and subject to availability of funds.

As in column 3. (1)In sanctioning rent, merits and local conditions in each case will be kept in mind. (2) Powers at (i) and (ii) in Column 3 may be exercised only in the case of government servants who are entitled to provision of residential accommodation under any general or specific orders.

(17) Training Domestic.


(18) Payment to Government Departments for services rendered


(19) Fees to Law Officers

Full powers, in consultation with Law Division.

As in column 3.

(20) Advertising Full powers, subject to prescribed As in column 3.


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S. No.




Remarks

1 2 3 4 5 and Publicity.

conditions.

(21) Conferences / Seminars / workshops / Symposia

Full powers, in accordance with prescribed conditions.

As in column 3.

(22) Unforeseen Expenditure.

Rupees 100,000 (One Hundred Thousand)

Rupees 50,000 (Rupees Fifty Thousand)

Employees Retirement Benefits

Transfers

(23) Entertainment.

(i) For light refreshment not exceeding Rupees 30 (Rupees Thirty) per head at meetings convened for official business. Decision to incur such expenditure will be taken only by officers of and above the status of Joint Secretary. (ii) For receptions, lunches and dinners: up to Rupees 40,000 (Rupees Forty Thousand) in each case for Ministries / Divisions subject to the condition that per head expenditure including taxes and soft drinks etc should not in any case exceed Rupees 1200 (Rupees Twelve Hundred). (iii) For serving lunch boxes not exceeding Rupees 200 (Rupees Two Hundred) per head in meeting which are prolonged beyond office hours without break in the interest of Government work.

As in (i) of column 3. Welcome or farewell receptions, lunches and dinners to Government functionaries should not be arranged at the expense of public exchequer. (a Notwithstanding the provisions of para 8 (c) of this O.M. the power at (ii) and (iii) above shall not be delegated by the Secretaries of administrative Ministries / Divisions to the officers subordinate to them in the Ministries / Divisions and elsewhere. (b) The expenditure involved shall be subject to availability of budget. No proposals for reappropriation of funds from the restricted heads as mentioned at Sl. No 5 above and


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S. No.




Remarks

1 2 3 4 5 Supplementary Grant / Technical Supplementary Grant shall be entertained by Finance Division.

Expenditure on Acquiring of Physical Assets.

(24) Purchase of Building, Computer Equipment, Commodity purchases (Cost of State), Other Stores and Stocks, Transport, Plant and Machinery, Furniture & Fixture and purchase of Other Assets.

Full powers, subject to observance of prescribed conditions & instructions of Cabinet Division, regarding purchase of transport.

As in column 3.

Repair & Maintenance

(25) Transport Rupees 100,000 (Rupees One Hundred Thousand) at any one time to one or any number of vehicles used by the Ministry / Division.

As in column 3.

(26) Machinery & Equipment, Furniture & Fixtures and Computer Equipment.

Full powers subject to the prescribed conditions.

As in column 3.

8 Charges for remittance of pay and or allowances of establishment by money order



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S. No.




Remarks

1 2 3 4 5 or by bank drafts, other than leave salary.

9 Powers to sanction investigation of claims of government servants to arrears of pay, allowances, etc.

Full powers subject to restrictions under paras 125 and 126 of GFR Volume I.

As in column 3. Claims of government servants to arrears of pay and allowances or increments, or in respect of any underpayments, which have been allowed to remain in abeyance for a period exceeding one year may not be investigated by an Accountant General, except under the special orders of the competent authority, as vested under para 124 of GFR Volume I.

10 Fixation of initial pay by grant of premature increments in cases of first appointment under government of persons not already in the service of the Federal, or a Provincial Government.

Powers to grant not more than six premature increments for the initial fixation of pay subject to the following conditions: (a) In cases of persons appointed through the FPSC, premature increments should be granted, on the recommendations of the FPSC, and in consideration of the fact that suitable persons of requisite qualifications are not available in the minimum pay of the post. (b) No premature increments should be granted in cases of ‘adhoc’ appointments in anticipation of FPSC’s recommendations. (c) In posts where appointment is not made through FPSC, premature increments should be granted only

As in column 3. Six advance increments can also be allowed to those nominees of the FPSC who are already in government service over and above minimum of the respective pay scale to which they are appointed and not over and above their protected pay under FR. 22.


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S. No.




Remarks

1 2 3 4 5 after the appointing authority certifies that suitable persons of requisite qualifications are not available on the minimum of the sanctioned pay scale of the posts.

11 Fixation of initial pay of an officiating government servant on appointment to another post in a time scale of pay.

Power to fix the initial pay in the time scale of the new post at the stage at which it would have been fixed under the rules if the officiating pay in respect of the old post was the substantive pay, of the government servant provided that:- (a) the government servant concerned has held that post for a period of three years continuously (including period of leave) or would have held it for that period if not appointed to the other post; and (b) the appointing authority certifies that the government servant was not officiating in a leave or short term vacancy (sanctioned for less than one year) and was not likely to revert to a lower post at least for the period during which he/she holds the new post.

As in column 3. In case where the initial pay in the time scale of a new post is fixed in exercise of these powers, the government servant will, for the purposes of subsequent drawls of pay in that post (and for these purposes only), be treated as if the government servant were holding a lien on the old post.

12 Sanction to the undertaking of work for which an honorarium is offered and the grant of acceptance of an honorarium.

Full powers upto the level of Section Officer and equivalent. The amount should not exceed one month’s pay of the government servant concerned on each occasion. In the case of recurring honoraria, this limit applies to the total of recurring payments made to an individual in a financial year.

As in column 3. The power will be exercised subject to the condition that the relevant rules and policy instructions issued by the Finance Division from time to time are duly observed and that the grant of honorarium is not used as a device to compensate a


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S. No.




Remarks

1 2 3 4 5 government servant for special pay etc. not admissible under the rules. No expenditure should be incurred on honoraria in excess of the specific provision made for this purpose In the sanctioned budget grant and that if expenditure in cases of such provision becomes necessary at same stage, prior concurrence of the Financial Adviser shall be necessary before such expenditure is incurred. Notwithstanding the provisions of para 8 (c) of this O.M. this power shall not be delegated by the Secretaries of administrative Ministries / Divisions and Heads of Departments to the officers subordinate to them in Ministries / Divisions and Departments.

13 Sanction of honoraria to government servants in connection with departmental examinations in accordance with the rules.

Full powers, in accordance with approved rates or scales.

As in column 3.

14 Relaxation of the prescribed time limit for

(i) Where no TA advance was drawn: Full powers.

As in column 3.


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S. No.




Remarks

1 2 3 4 5 submission of TA Bill.

(ii) Where T.A advance was drawn: TA adjustment bill should be submitted within one year of the date of performance of journey by the government servant, failing which the advance will be recovered.

15 Relaxation of the prescribed time limit where the family of transferred government servant could not join within one year due to shortage of accommodation, education of children or on medical or compassionate grounds.

Full powers, subject to the following conditions: (i) Instructions contained in Government Decision No. 15 under S.R. 116 are duly observed. (ii) Where advance of TA had been drawn in respect of the family members and the family did not accompany the government servant, the advance would be refunded within one year.

As in column 3.

16 Relaxation of the prescribed time limit in respect of a member of the family of a transferred government servant preceding him.

Full powers provided that the family performed the journey after the transfer orders for the government servant were issued.

As in column 3.

17 Relaxation of prescribed time limit where the family could not follow a government servant granted leave travel concession within

Full powers, subject to the adjustment of TA advance within twelve months.

As in column 3.


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S. No.




Remarks

1 2 3 4 5 the prescribed period of one month on medical grounds or due to private affairs.

18 Grant of permission for the family to precede a government servant granted leave travel concession.

Full Power, subject to the condition that the family precedes the government servant after the formal sanction of leave.

19 Grant of daily allowance for compulsory halt due to dislocation of communications.


20 Grant of extraordinary leave to temporary government servants upto one year for reasons beyond their control.

Full powers. As in column 3. As prescribed under Revised Leave Rules, 1980.

21 Grant of leave terms to employees appointed on contract.

Full powers to the extent covered by model rules laid down in Appendix-10 to FR & SR Volume II.

As in column 3. In terms of Item No. 8 of the standard terms and conditions laid down vide Establishment Division’s O.M. No. 10/52/95-R-2, dated 18-7-1996.

22 Grant of special disability leave.

Full powers provided that the disability manifests itself within three months after the occurrence of its cause.

As in column 3.


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S. No.




Remarks

1 2 3 4 5 23 Grant of advance

to government servants from various provident funds.

Full Powers, subject to the condition that advances will be allowed in a manner that only one advance will remain outstanding at one time.

As in column 3.

24 Permission to postpone recovery of advance drawn from the GP Fund for a specified period.

Power to postpone recovery of advance for a period not exceeding two years.

As in column 3.

25 Grant of advance for the purchase of Motor Car/Motor Cycle to temporary government servants.

Full powers subject to the production of surety bond and fulfilment of other conditions prescribed by the rules.

As in column 3.

26 Relaxation of the time limit of one month within which purchase of conveyance should be completed.

Full powers to raise the limit upto six months.

As in column 3.

The rules regulating the efficiency, discipline and removal from service of civil servants are given below:

GOVERNMENT SERVANTS (EFFICIENCY AND DISCIPLINE) RULES, 1973

In exercise of the powers conferred by section 25 of the Civil Servants Ordinance, 1973 (No. XIV of 1973), the President is pleased to make following rules, namely:—

1. Short title, commencement and application.—These rules may be called the Government Servants (Efficiency and Discipline) Rules, 1973.


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(2) They shall come into force at once and shall apply to every civil servant.

2. Definitions.—In these rules, unless the context otherwise requires,— (1) "accused" means a Government servant against whom action is taken under

these rules; (2) "authority" means the appointing authority prescribed in rule 6 of the Civil

Servants (Appointment, Promotion and Transfer) Rules, 1973:

Provided that in the case of disciplinary proceedings already initiated against a Government servant before 14th June 2000, the powers of “authority” shall be exercised by the officer designed as such before the aforesaid date: (3) "authorised officer" means an officer authorised by the authority to perform

functions of an authorised officer under these rules or, if no officer is so authorised, the authority;

(4) "misconduct" means conduct prejudicial to good order or service discipline or contrary to Government Servants (Conduct) Rules, 1964 or unbecoming of an officer and, a gentleman and includes any act on the part of a Government servant to bring or attempt to bring political or other outside influence directly or indirectly to bear on the Government or any Government officer in respect of any matter relating to the appointment, promotion, transfer, punishment, retirement or other conditions of service of a Government servant; and

(5) "penalty" means a penalty which may be imposed under these rules. 3. Grounds for penalty.—-Where a Government servant, in the opinion of the

authority— (a) is inefficient or has ceased to be efficient; or (b) is guilty of misconduct; or (c) is corrupt, or may reasonably be considered corrupt because—

(i) he is, or any of his dependents or any other person through him or on his behalf is, in possession (for which he cannot reasonably account) of pecuniary resources or of property disproportionate to his known sources of income; or (ii) he has assumed a style of living beyond his ostensible means; or (iii) he has persistent reputation of being corrupt; or

(d) is engaged, or is reasonably suspected of being engaged, in subversive activities, or is reasonably suspected of being associated with others engaged in subversive activities or is guilty of disclosure of official secrets to any unauthorised person, and his retention in service is, therefore prejudicial to national security, the authority may impose on him one or more penalties.

4. Penalties.—(1) The following are the minor and major penalties, namely— (a) Minor Penalties:

(i) censure;


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

(b) Major Penalties:

(i) reduction to a lower post or time-scale, or to a lower stage in a time-scale; (ii) compulsory retirement; (iii) removal from service; and (iv) dismissal from service.

(2) Removal from service does not, but dismissal from service does, disqualify for future employment.

(3) In this rule, removal or dismissal from service does not include the discharge of a person—

(a) appointed on probation, during the period of probation, or in accordance with the probation or training rules applicable to him; or (b) appointed, otherwise than under a contract, to hold a temporary appointment, on the expiration of the period of appointment; or (c) engaged under a contract in accordance with the terms of the contract.

5. Inquiry Procedure.—(1) The following procedure shall be observed when a

Government servant is proceeded against under these rules:— (i) In case where a Government servant is accused of subversion, corruption or misconduct, the authorised officer may require him to proceed on leave or, with the approval of the authority suspend him, provided that any continuation of such leave or suspension shall require approval of the authority after every three months.

Provided further that where the authority is President or Prime Minister, the powers of the authority under this clause shall be exercised by the Secretary, Establishment Division. (ii) The authorised officer shall decide whether in the light of facts of the case or the interests of justice an inquiry should be conducted through an Inquiry Officer or Inquiry Committee. If he so decides, the procedure indicated in rule 6 shall apply.

(iii) If the authorised officer decides, that it is not necessary to have an inquiry conducted through an Inquiry Officer or Inquiry Committee, he shall—

(a) by order in writing, inform the accused of the action proposed to be taken in regard to him and the grounds of the action; and

(b) give him a reasonable opportunity of showing cause against that action:


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Provided that no such opportunity shall be given where the authority is satisfied

that in the interest of the security of Pakistan or any part thereof it is not expedient to give such opportunity.

(iii) On receipt of the report of the Inquiry Officer or Inquiry Committee or, where no such officer or Committee is appointed, on receipt of the explanation of the accused, if any, the authorised officer shall determine whether the charge has been proved. If it is proposed to impose a minor penalty he shall pass orders accordingly. If it is proposed to impose a major penalty, he shall forward the case to the authority along with the charge and statement of allegations served on the accused, the explanation of the accused, the findings of the Inquiry Officer or Inquiry Committee, if appointed, and his own recommendations regarding the penalty to be imposed. The authority shall pass such orders as it may deem proper.

(2) The exercise of powers under clauses (i) and (iv) of sub-rule (1) by the authorised

officers in the Pakistan Missions abroad shall, unless already so provided, always be subject to the approval of the authority.

6. Procedure to be observed by the Inquiry Officer and Inquiry Committee.— Where an Inquiry Officer or Inquiry Committee is appointed, the authorised Officer shall—

(1) Frame a charge and communicate it to the accused together with statement of

the allegations explaining the charge and of any other relevant circumstances which are proposed to be taken into consideration.

(2) Require the accused within a reasonable time, which shall not be less than seven days or more than fourteen days from the day the charge has been communicated to him, to put in a written defence and to state at the same time whether he desires to be heard in person.

(3) The Inquiry Officer or the Committee, as the case may be, shall enquire into the

charge and may examine such oral or documentary evidence in support of the charge or in defence of the accused as may be considered necessary and the accused shall be entitled to cross-examine the witnesses against him.

(4) The Inquiry Officer or the Committee, as the case may be, shall hear the case

from day to day and no adjournment shall be given except for reasons to be recorded in writing. However, every adjournment, with reasons therefor shall be reported forthwith to the authorized officer. Normally no adjournment shall be for more than a week.

(5) Where the Inquiry Officer or the Committee, as the case may be, is satisfied that

the accused is hampering, or attempting to hamper, the progress of the enquiry he or it shall administer a warning, and if thereafter he or it is satisfied that the accused is acting in disregard


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of the warning, he or it shall record a finding to that effect and proceed to complete the enquiry in such manner as he or it thinks, best suited to do substantial justice.

(6) The Inquiry Officer or the Committee, as the case may be, shall within ten days of the conclusion of the proceedings or such longer period as may be allowed by the authorized officer, submit his or its findings and the ground thereof to the authorized officer.

6-A. Revision.—(1) Subject to sub-rule (2), the authority may call for the record of any case pending before, or disposed of by, the authorized officer and pass such order in relation thereto as it may deem fit; (2) No order under sub-rule (1) shall be passed in respect of an accused unless the authorized officer to be designated by the authority has informed him in writing of the grounds on which it is proposed to make the order and has been given an opportunity of showing cause against it, including an opportunity of personal hearing if requested by the accused or is otherwise necessary in the interest of justice, in particular, when the authority contemplates to pass an order adverse to the interest of the accused: Provided that no such opportunity shall be given where the authority, for reasons to be recorded in writing, is satisfied that, in the interest of security of Pakistan or any part thereof, it is not expedient to give such an opportunity.

7. Powers of Inquiry Officer and Inquiry Committee.—(1) For the purpose of an inquiry under these rules, the Inquiry Officer and the Inquiry Committee shall have the powers of a civil court trying a suit under the Code of Civil Procedure, 1908 (Act V of 1908), in respect of the following matters, namely:—

(a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiring the discovery and production of documents;

(c) receiving evidence on affidavits; (d) issuing commissions for the examination of witnesses or documents.

(2) The proceedings under these rules shall be deemed to be judicial proceeding

within the meaning of sections 193 and 228 of the Pakistan Penal Code (Act XLV of 1860).

8. Rule 5 not to apply in certain cases.—Nothing in rule 5 shall apply to a case— (a) where the accused is dismissed or removed from service or reduced in rank, on the

ground of conduct which has led to a sentence of fine or of imprisonment; or (b) Where the authority competent to dismiss or remove a person from service, or to reduce a person in rank, is satisfied that, for reasons to be recorded in writing by that authority, it is not reasonably practicable to give the accused an opportunity of showing cause.

8-A. Action in respect of Government servant required to proceed on leave.—If a Government servant proceeding on leave in pursuance of an order under sub-rule (1) of rule 5 is not dismissed, removed from service, reduced in rank or compulsory retired, he shall be required to rejoin duty and the period of such leave shall be treated as duty on full pay.


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9. Procedure of inquiry against government servants serving in Provincial

Governments or working on deputation outside their department or service to which they belong.—When a government servant, to whom these rules apply, is serving under a Provincial government or in a department, outside the department or service to which he belongs, or in a statutory organization, corporate body, or local authority, and the borrowing authority wants to initiate disciplinary proceedings against such government servant under these rules, the borrowing authority shall forward to the concerned lending authority a report with supporting documents, on the basis of which disciplinary proceedings are proposed, and if considered necessary, it may with the approval of the lending authority place him under suspension or send him on forced leave. On receipt of report from the borrowing authority, the lending authority shall take action as prescribed by these rules.

10. Appeal.—A person on whom a penalty is imposed shall have such right of appeal as may be prescribed under the Civil Servants (Appeal) Rules, 1977:

Provided that, where the penalty is imposed by order of the President, there shall be no

appeal but the person concerned may apply for review of the order.

10-A. Appearance of Counsel.—No party to any proceedings under these rules before the authority, the authorised officer, and Inquiry Officer or an Inquiry Committee shall be represented by an advocate.

11. Repeal.—The Government Servants (Efficiency and Discipline) Rules, 1960 in their application to the Government servants to whom these rules apply and the Civilian Employees in Defence Services (Classification, Control and Appeal) Rules, 1961 are hereby repealed but the repeal thereof shall not affect any action taken or anything done or suffered thereunder.

REMOVAL FROM SERVICE (SPECIAL POWERS) ORDINANCE, 2000

An ordinance to provide for dismissal, removal, compulsory retirement from service and reduction to lower post or pay scale of certain persons from Government service and corporation service;

WHEREAS in view of prevailing circumstances it is expedient and necessary and in the public interest and further for good governance to provide for measures, inter alia, dismissal, removal etc., of certain persons from Government service and corporation service as hereinafter stated;

AND WHEREAS it is necessary to provide for speedy disposal of such cases and for matters connected therewith or ancillary thereto;


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AND WHEREAS the National Assembly and the Senate stand suspended in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No.1 of 1999;

AND WHEREAS the President is satisfied that circumstances exist which render it necessary to take immediate action;

NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth

day of October, 1999, and the Provisional Constitution Order No.1 of 1999, as well as Order No.9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance:—

1. Short title, extent, commencement and application.— (1). This Ordinance may be

called the Removal from Service (Special Powers) Ordinance, 2000. (2) It extends to the whole of Pakistan. (3) It shall come into force at once. (4) It shall apply to persons in Government service and corporation service.

2. Definitions.—In this Ordinance, unless there is anything repugnant in the subject or

context— (a) “competent authority” means the Prime Minister and where, in relation to any

person or class or persons, the Prime Minister authorizes any officer or authority, not being inferior in rank to the appointing authority prescribed for the post held by the person against whom action is proposed to be taken, to exercise the powers of competent authority under this Ordinance, that officer or authority, and in relation to an employee of a Court or Tribunal functioning under the Federal Government, the appointing authority or the Chairman or Presiding Officer of the Court or the Tribunal.

(b) “misconduct” includes conduct prejudicial to good order or service discipline or conduct unbecoming of an officer and a gentleman or involvement or participation for gain either directly or indirectly in industry, trade or speculative transactions or abuse or misuse of the official position to gain undue advantage or assumption of financial or other obligations to private institutions or persons such as may cause embarrassment in the performance of official duties or functions; (c) “person in corporation service” means every person in the employment of a corporation, corporate body, authority, statutory body or other organizations or institutions set up, established, owned, managed or controlled by the Federal Government, or by or under any law for the time being in force or a body or organization in which the Federal Government has a controlling share or interest and includes the Chairman and the Managing Director, and the holder of any other office therein; and

(d) “person in Government service” includes every person who is a member of an All-Pakistan Service or of a Civil Service of the Federation or who holds a civil post in connection with the affairs of the Federation or any employees serving in any Court or Tribunal set up or established by the Federal Government but does not include a Judge of the


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Supreme Court or of a High Court or Federal Shariat Court or any Court subordinate to the High Court, or any employee thereof.

3. Dismissal, removal and compulsory retirement etc. of certain persons in Government or corporation service etc.—- (1) Where, in the opinion of the competent authority, a person in Government or corporation service, is—

(a) inefficient, or has ceased to be efficient for any reason; or is guilty of being habitually absent from duty without prior approval of leave; or

(b) guilty of misconduct; or (c) corrupt, or may reasonably be considered as corrupt, because—

(i) he or any of his dependents or any other person, through him or on his behalf, is in possession of pecuniary source or of property, for which he cannot reasonably account for, and which are disproportionate to his known resources of income; or

(ii) he has assumed a style of living beyond his known sources of income; or (iii) he has a persistent reputation of being corrupt; or (iv) he has entered into plea bargaining under any law for the time being in force

and has returned the assets or gains acquired through corruption or corrupt practices voluntarily; or

(d) engaged, or is reasonably believed to be engaged, in subversive activities, and his

retention in service is prejudicial to national security or he is guilty of disclosure of official secrets to any unauthorized person; or

(e) found to have been appointed or promoted on extraneous grounds in violation of law and the relevant rules.

the competent authority, after inquiry by the Inquiry Officer or the Inquiry Committee appointed under section 5, may, notwithstanding anything contained in any law or the terms and conditions of service of such person, by order in writing dismiss or remove such person from service, compulsorily retire from service or reduce him to lower post or pay scale, or impose one or more minor penalties as prescribed in the Government Servants (Efficiency & Discipline) Rules, 1973.

(2) Before passing an order under sub-section (1), the competent authority shall,—

(a) by order in writing, inform the accused of the action proposed to be taken in regard to him and the grounds of the action; and

(b) give him a reasonable opportunity of showing cause against that action within seven

days or within such extended period as the competent authority may determine;

Provided that no such opportunity shall be given where the competent authority is satisfied that in the interest of security of Pakistan or any part thereof it is not expedient to give such opportunity:


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Provided further that no such opportunity shall be given where the accused is dismissed

under clause (a) of sub-section(2) of section(3)(a) or where the competent authority is satisfied for reasons to be recorded in writing that it is not reasonably practicable to give the accused an opportunity of showing cause.

(3) The dismissal or removal or premature retirement from service or reduction to lower post or pay scale of a person under sub-section (1) shall not absolve such person from liability to any punishment to which he may be liable for an offence under any law committed by him while in service.

3A. Procedure in case of conviction by a court of law.— (1) Where a person in Government service or in Corporation Service on conviction by a court of law is sentenced to imprisonment or fine, the competent authority shall examine the facts and the grounds on which the order convicting such person was passed by a court of law.

(2) Where on examination the competent authority finds that order of imprisonment or fine is based on—

(a) established charges of corruption or moral turpitude it shall pass order of dismissal from

service of the delinquent person in Government service or in corporation service to be effective from the date of his conviction by a court of law; and

(b) charges other than corruption or moral turpitude it may, in the light of the facts and circumstances of the case, decide as to whether it is a fit case for taking departmental action under this Ordinance and if it so decides it may, subject to the provisions of sub-section (2) of section 3, impose any penalty authorized by this Ordinance as it may deem fit in the circumstances of the case.

4. Suspension.—A person against whom action is proposed to be taken under sub-

section (1) of Section 3 may be placed under suspension with immediate effect if, in the opinion of the competent authority, suspension is necessary or expedient:

Provided that the competent authority may, in an appropriate case, for reasons to be

recorded in writing, instead of placing such person under suspension, require him to proceed on such leave as may be admissible to him from such date as may be specified by the competent authority.

5. Power to appoint an Inquiry Officer or Inquiry Committee.—(I) Subject to the provisions of sub-section (2), the competent authority shall, before passing an order under section 3, appoint an Inquiry Officer or Inquiry Committee to scrutinize the conduct of a person in Government service or a person in corporation service who is alleged to have committed any of the acts or omissions specified in section 3. The Inquiry Officer or, as the case may be, the Inquiry Committee shall—


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(a) communicate to the accused the charges and statement of allegations specified in the order of inquiry passed by the competent authority;

(b) require the accused within seven days from the day the charge is communicated to him to put in a written defence;

(c) enquire into the charge and may examine such oral or documentary evidence in support of the charge or in defence of the accused as may be considered necessary and the accused shall be entitled to cross-examine the witnesses against him; and

(d) hear the case from day to day and no adjournment shall be given except for special reasons to be recorded in writing and intimated to the competent authority.

(2) Where the Inquiry Officer or as the case may be, the Inquiry Committee is satisfied that the accused is hampering, or attempting to hamper, the progress of the inquiry he or it shall record a finding to that effect and proceed to complete the inquiry in such manner as he, or it, deems proper in the interest of justice.

(3) The Inquiry Officer or, as the case may be, the Inquiry Committee shall submit his, or its, findings and recommendations to the competent authority within twenty-five days of the initiation of inquiry.

(4) The competent authority may dispense with the inquiry under sub-section (1) if it is in possession of sufficient documentary evidence against the accused, or for reasons to be recorded in writing, it is satisfied that there is no need of holding an inquiry.

(5) Where a person who has entered into plea bargaining under any law for the time being in force, and has returned the assets or gains acquired through corruption or corrupt practices voluntarily, the inquiry shall not be ordered:

Provided that show cause notice shall be issued on the basis of such plea bargaining to such person informing of the action proposed to be taken against him and the grounds of such action requiring him to submit reply within fifteen days of the receipt of the notice. On receipt of the reply, the competent authority may pass such orders as it may deem fit.

6. Powers of the Inquiry Officer or Inquiry Committee.— The Inquiry Officer or Inquiry Committee shall have power —

(a) to summon and enforce attendance of any person and examine him on oath; (b) to require the discovery and production of any document; (c) to receive evidence on affidavits; and (d) to record evidence.

7. Procedure to be followed by the Inquiry Officer or Inquiry Committee.—The

Inquiry Officer or Inquiry Committee shall, subject to any rules made under this Ordinance, have power to regulate its own procedure for the fixing of place and time of its sitting and deciding whether to sit in public or in private, and in the case of corporate Committee, to act notwithstanding the temporary absence of any of its members.


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8. Order to be passed upon a finding.—Every finding recorded by the Inquiry Officer or,

as the case may be Inquiry Committee under section 5 shall, with the recommendation provided for in that section, be submitted to the competent authority and the competent authority may pass such orders thereon as it may deem proper in accordance of the provisions of this Ordinance.

9. Representation.—(1) A person on whom a penalty is imposed under section 3, may, within fifteen days from the date of communication of the order prefer a representation to the Prime Minister for such officer or authority as the Prime Minister may designate:

Provided that where the order has been made by the Prime Minister such person may, within the aforesaid period, submit a representation to the President.

(2) The President, the Prime Minister, or an officer or authority, as may be designated for the purpose by the Prime Minister, may, on consideration of the representation, and any other relevant material, confirm, set aside, vary or modify the order in respect of which such representation is made.

10. Appeal.— Notwithstanding anything contained in any other law for the time being in force, any person aggrieved by any final order under section 9 may, within thirty days of the order, prefer an appeal to the Federal Service Tribunal established under the Service Tribunals Act, 1973 (LXX of 1973):

Provided that where a representation has been preferred under section 9 but no decision has been received by, or communicated to, the applicant or, as the case may be, petitioner, within a period of sixty days of its submission to the prescribed authority, he may prefer appeal to the Service Tribunal within thirty days of the expiry of the aforesaid period.

11. Ordinance to override other laws.—The provisions of this Ordinance shall have effect notwithstanding anything to the contrary contained in the Civil Servants Act, 1973 (LXXI of 1973), and the rules made thereunder and any other law for time being in force.

12. Proceedings under this Ordinance.— All proceedings initiated on the commencement of this Ordinance in respect of matters and persons in service provided for in this Ordinance shall be governed by the provisions of this Ordinance and rules made thereunder.

Provided that the Federal Government may, by notification in the official gazette, exempt any class or classes of employees of a Corporation, a corporate body, authority, statutory body or other organization or institution set up, established, owned, managed or controlled by it or a body or organization in which it has a controlling share or interest from the provisions of this Ordinance and such class or classes of employees shall, notwithstanding anything contained in this Ordinance, be proceeded against and dealt with under the laws and rules applicable to such employees before the commencement to this Ordinance.


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13. Pending proceedings to continue.—For the removal of doubts, it is hereby provided that all proceedings pending immediately before the commencement of this Ordinance against any person whether in Government service or corporation service under the Civil Servants Act, 1973 (LXXI of 1973) and rules made thereunder, or any other law or rules, shall continue under the said laws and rules, and as provided thereunder.

14. Pensionary benefits, etc.—Notwithstanding anything contained in this Ordinance the payment of pension or other benefits to a person retired or reduced to a lower post or pay scale under this Ordinance shall, if admissible, be regulated in accordance with the law for the time being in force relating thereto.

14A. Indemnity.—No suit, prosecution or other legal proceedings shall lie against the

competent authority or an officer or authority authorized by it for any thing which is in good faith done or intended to be done under this Ordinance or the rules, instructions or directions made or issued thereunder.

14B. Jurisdiction barred.—Save as provided under this Ordinance, no order made or

proceedings taken under this Ordinance, or the rules made thereunder by the competent authority or any officer or authority authorized by it shall be called in question in any Court and no injunction shall be granted by any Court in respect of any decision made or proceedings taken in pursuance of any power conferred by, or under, this Ordinance, or the rules made thereunder.

15. Power to make rules.—The Federal Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Ordinance.

16. Removal of difficulties.—If any difficulty arises in giving effect to any of the provisions of this Ordinance, the President may make such Order, not inconsistent with the provisions of this Ordinance, as may appear to him to be necessary for the purpose of removing the difficulty.


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AUDITOR GENERAL'S (FUNCTIONS, POWERS AND TERMS AND CONDITIONS OF SERVICE) ORDINANCE, 2001

F. No. 2 (l)/2001-Pub.–The following Ordinance made by the President is hereby published for general information:

Ordinance No. XXIII of 2001

An Ordinance

to determine the terms and conditions of service, the term of office and the powers, and functions of the Auditor-General of Pakistan

WHEREAS it is expedient to determine, the terms and conditions of service, the

term of office and the powers and functions of the Auditor-General of Pakistan and for matters connected therewith or incidental thereto;

And whereas the National Assembly and the Senate stand suspended in pursuance of the Proclamation of Emergency, of the fourteenth day of October. 1999, and the Provisional Constitution Order No. 1 of 1999; and whereas the President is satisfied that circumstances exist which render it necessary to take immediate action;

Now, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999, read with the Provisional Constitution (Amendment) Order No. 9 of 1999 and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance: 1. Short title, extent and commencement.–(1) This Ordinance may be called the Auditor General's (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001.

1. It extends to the whole of Pakistan. 2. It shall come into force on the first day of July, 2001.

2. Definitions.–1.In this Ordinance, unless there is anything repugnant in the subject or context,–

a. "accounts" in relation to commercial undertakings of a Government, includes trading, manufacturing and profit and loss accounts and balance sheets and other subsidiary accounts;

b. "Auditor-General" means the Auditor-General of Pakistan appointed under Article. 168 of the Constitution of the Islamic Republic of Pakistan;

c. "Controller General of Accounts" means the Controller General of Accounts appointed under the Controller General of Accounts (Appointment, Functions and Powers) Ordinance, 2001;


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d. "regulations" means regulations made under this Ordinance; and e. "rules" means rules made under this Ordinance.

3. Salary, pension, etc.- The salary, pension and other terms and conditions of service of the Auditor General shall be as provided in the Schedule to this Ordinance.

4. Term of office – The Auditor-General shall, unless he sooner resigns or is removed from office in accordance with the Constitution, hold office for a fixed term of five years from the date on which he assumes such office or he attains the age of sixty-five years whichever is earlier.

Explanation–For the purpose of this section the term of five years in respect of the Auditor-General holding office immediately before the commencement of this Ordinance shall be computed from the date on which he had assumed office. 5. Resignation.–The Auditor-General may, at any time, by writing under his hand addressed to the President resign his office. 6. Leave.–(1) The Auditor-General may be granted leave on such terms and conditions as the President may by order published in the official Gazette, prescribe. (2) The power to grant or refuse leave to the Auditor-General, and revoke or curtail leave granted to him, shall vest in the President. 7. Auditor-General to certify accounts–The Auditor-General shall, on the basis of such audit as he may consider appropriate and necessary, certify the accounts, compiled and prepared by Controller General of Accounts or any other person authorized in that behalf, for each financial year, showing under the respective heads the annual receipts and disbursements for the purpose of the Federation of each Province and of each district, and shall submit the certified accounts with such notes, comments or recommendations as he may consider necessary to the President or the Governor of a Province or the designated District Authority, as the case may be. 8. Provisions relating to Audit.–The Auditor-General shall –

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

b. audit all transactions of the Federation and of the Provinces relating to Public Accounts;


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c. audit all trading, manufacturing, profit and loss accounts and balance sheets and other subsidiary accounts kept by Order of the President or of the Governor of a Province in any Federal or Provincial department; and

d. audit, subject to the provisions of this Ordinance, the accounts of any authority or body established by the Federation or a Province, and in each case to report on the expenditure, transactions or accounts so audited by him.

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

Explanation.–Where the loans or grants to a body or authority from the Consolidated Fund of Federal Government or of any Province or of any district in a financial year is not less than five million rupees and the amount of such grant or loan is not less than fifty per cent of the total expenditure of that body or authority such body or authority shall be, deemed, for the purposes of this section, to be substantially financed by such loans or grants as the case may be. 10 Auditor-General to give information and undertake studies, etc. –The Auditor-General shall, in so far as the accounts enable him so to do give to the Federal Government, the Provincial Governments and the District Government, as the case may be, such information and to undertake such studies and analysis as they may, from time to time, require. 11. Functions of Auditor-General in the case of grants or loans given to other authorities or bodies.- (1) Where any grant or loan is given for any specific purpose from the Consolidated Fund of Federal Government or of any Province or of any district to any authority or body, not being a foreign State or international organization, the Auditor-General may scrutinize the accounts by which the sanctioning authority satisfies itself as to the fulfilment of the conditions subject to which such grants or loans were given and for this purpose have the right of access, after giving reasonable previous notice, to the books and accounts of that authority or body: Provided that the President, the Governor of a Province or the authority of a district, as the case may be, is of the opinion that it is not necessary to do so in the public interest. (2) While exercising the powers conferred on him by sub-section (1), the Auditor-General shall not have right of access to the books and accounts of any authority or body if the law, by or under which such authority or body has been


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established, provides for the audit or the accounts of such authority or body by an agency other than the Auditor-General. 12. Audit of receipts of Federation or of Provinces or of districts.– The Auditor-General shall audit all receipts which are payable into the Consolidated Fund or Public Account of the Federal Government and of each Province and in the accounts of each district and to satisfy himself that all such receipts which are payable into the Consolidated Fund, Public Account or any district account have been properly and correctly deposited and rules and procedures relating to which receipts are being fully observed and the systems are in place to ensure proper assessment and collection of government receipts. 13. Audit on accounts of stores and stock.–The Auditor-General shall have authority to audit and report on the accounts of stores and stock kept in any office or department of the Federation or of a Province or of a district. 14. Powers of Auditor-General in connection with audit of accounts.– (1) The Auditor-General shall, in connection with the performance of his duties under this Ordinance, have authority–

(a) to inspect any office of accounts, under the control of the Federation or of a Province or of a district, including treasuries, and such offices responsible for the keeping of initial or subsidiary accounts;

(b) to require that any accounts, books, papers and other documents which deal with, or form, the basis of or otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may direct for his inspection; and

(c) to enquire or make such observations as he may consider necessary, and to call for such information as he may require for the purpose of the audit.

(2) The officer incharge of any office or department shall afford all facilities and provide record for audit inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition.

(3) Any person or authority hindering the auditorial functions of the Auditor General regarding inspection of accounts shall be subject to disciplinary action under relevant Efficiency and Discipline Rules, applicable to such person. 15. Audit of companies and corporations established in the public sector.---(1) The Auditor General shall perform functions and exercise powers in relation to the audit including supplementary audit of the accounts of the public sector companies in accordance with the provisions of the Companies Ordinance, 1984 (XLVII of 1984).


APPENDIX VIII

(SEE PARAGRAPH 113)

Page 5 of 11

(2) The duties and powers of the Auditor General in relation to the audit of the accounts of corporations (not being companies) established by, or under, law shall be performed and exercised by him in accordance with the provisions of the respective laws.

(3) The Governor of a Province or the district authority may, where he is of opinion that it is necessary in the public interest so to do, request the Auditor General to audit the accounts of a corporation established under provincial law and where such request has been made, the Auditor-General shall audit the accounts of such corporation and shall have, for the purposes of such audit, right of access to the books and accounts of such corporation. 16. Audit of accounts of certain authorities or bodies.– Save as otherwise provided, in section 11 where the audit of the accounts of any body or authority has not been entrusted to the Auditor-General by or under any law, he shall, if requested so to do by President, or the Governor of a Province, as the case may be, undertake the audit of the accounts of such body or authority and shall have, for the purposes of such audit, right of access to the books and accounts of that body or authority. 17. Power to dispense with detailed audit.–The Auditor-General may dispense with, when circumstances so warrant, any part of detailed audit or any accounts or of transactions and to apply such limited check in relation to such accounts or transactions as he may determine. 18. Delegation of powers.–Any power exercisable by the Auditor-General under the provisions of this Ordinance, or any other law may be exercised by such officer of his department as may be authorised by him in this behalf by general or special order. 19. Budgetary provisions.–The Auditor-General shall have the full powers to incur expenditures within the budgetary provisions. 20. Power to amend the Schedule.–The Federal Government may, by notification in the official Gazette, amend the Schedule so as to add any entry there to or modify or omit any entry therein. 21. Power to make rules.-The President may by notification in the official Gazette make rules for carrying out the purpose of this Ordinance. 22. Power to make regulations–The Auditor-General may with the previous approval of the Federal Government, by notification in the official Gazette, make such regulations, not inconsistent with the provisions of this ordinance and the rules made there under as he may consider necessary or expedient for carrying out the purpose of this Ordinance.


APPENDIX VIII

(SEE PARAGRAPH 113)

Page 6 of 11

23. Repeal.–The Pakistan (Audit and Accounts) Order. 1973 (P.O. 21 of 1973), is hereby repealed.


APPENDIX VIII

(SEE PARAGRAPH 113)

Page 7 of 11

THE SCHEDULE

[See section 3]

PAY, ALLOWANCES AND PENSION The Auditor-General shall be – (a) paid a salary which is twenty per cent higher than the maximum salary payable to an officer in Basic Pay Scale 22; (b) entitled to all such benefits including entitlement pertaining to travel, as are admissible to a Minister of State ; and (c) paid, for each completed year of service, a pension at the rate of twelve thousand rupees per annum : Provided, that a person entering into the office of Auditor- General of Pakistan who was previously under Government service, shall stand retired from Government service and shall be entitled to pension earned during that service; Provided further that no provision herein contained shall have effect so as to give a who, immediately before the date of assuming office as the Auditor-General, was in the service of Government less favourable terms in respect of any of the matters a foresaid than those to which he would be entitled as a member of the service to which he belonged: Provided also that the Auditor-General holding office immediately before the commencement of this Ordinance may opt for the provisions of the Pakistan (Audit and Accounts Order) 1973 (P.O. ,21. of 1973) pertaining to, pension, leave, retirement from service, or entitlements if they are more favourable to him and provisions of the said Order shall accordingly apply.


APPENDIX VIII

(SEE PARAGRAPH 113)

Page 8 of 11

CONTROLLER GENERAL OF ACCOUNTS (APPOINTMENT, FUNCTIONS AND POWERS) ORDINANCE, 2001

F.No.2 (1) /2001-Pub. Islamabad, the 17th May, 2001

The following Ordinance made by the President is hereby published for general

information;-

ORDINANCE NO. XXIV of 2001

An Ordinance to provide for separation of accounting functions and appointment of Controller

General of Accounts. WHEREAS it is expedient to provide for separation of accounting functions and

appointment of Controller General of Accounts and for matters connected therewith or incidental.

AND WHEREAS the National Assembly and the Senate stand suspended in

pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999;

AND WHEREAS the President is satisfied that circumstances exist which render

it necessary to take immediate action; NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the

fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999, read with the Provisional Constitution (Amendment) Order No. 9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance;-

1. Short title, extent and commencement;- (1) This Ordinance may be called the Controller General of Accounts (Appointment, Functions and Powers) Ordinance, 2001.

(2) It extends to the whole of Pakistan. (3) It shall come into force on the first day of July, 2001.

2. Definitions;- In this Ordinance, unless there is anything repugnant in the subject

or context;-


APPENDIX VIII

(SEE PARAGRAPH 113)

Page 9 of 11

(a) ‘appropriation accounts’ means; accounts relating to expenditure brought into account during a financial year to several items specified in the schedules of expenditure authenticated under the Budgetary Provisions Order, 2001 (Chief Executive’s Order No. 6 of 2000);

(b) ‘Auditor-General’ means the Auditor-General of Pakistan appointed under

Article 168 of the Constitution of the Islamic Republic of Pakistan;

(c) ‘Controller General’ means the Controller General of Accounts appointed under section 4; and (d) ‘Finance Accounts’ means the accounts exhibiting annual receipts and disbursements as well as balances of assets and liabilities of the Federal Government as on the thirtieth June of a financial year. 3. Transfer of accounting functions;- On the commencement of this Ordinance, the Auditor-General shall, by order published in the official Gazette, transfer accounting functions to the Controller General of Accounts. 4. Controller General of Accounts;- There shall be a Controller General of Accounts who shall be appointed by the President from amongst the officers of the Accounts Group and shall be a BPS 22 officer. 5. Functions of the Controller General:- The functions of the Controller General shall be;-

(a) to prepare and maintain the accounts of the Federation, the Provinces and district governments in such forms and in accordance with such methods and principles as the Auditor-General may, with the approval of the President, prescribe from time to time;

(b) to authorize payments and withdrawals from the Consolidated Fund and

Public Accounts of the Federal and Provincial Governments against approved budgetary provisions after pre-audited checks as the Auditor-General may, from time to time, prescribe;

(c) to prepare and maintain accounts of such organizations and authorities

established, set up or controlled by the Federation or Provinces as may be assigned to him by the President or, as the case may be, the Governor of a Province;

(d) to lay down the principles governing the internal financial control for

Government departments in consultation with the Ministry of Finance and the Provincial Finance departments as the case may be.


APPENDIX VIII

(SEE PARAGRAPH 113)

Page 10 of 11

(e) to render advice on accounting proceeding for new scheme, programmes

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

that behalf, after the close of each financial year, to the Auditor-General, showing under the respective heads, the annual receipts and disbursements for the purpose of Federation and of each Province within the time-frame prescribed by the Auditor-General;

(g) to provide, in so far as the accounts compiled by him permit, to the

Federal Government or, as the case may be, the Provincial (h) develop and maintain an efficient system of pension, provident funds and

other retirement benefits in consultation with the concerned Government; (i) to co-ordinate and ensure resolution of audit observation of the Audit

Department with the concerned departments; and (j) to prescribe syllabus, standards and provide facilities for the training of

officers and staff under his administrative control.

6. Certain offices to work under the control of the Controller General:- (1) The Controller General shall have such offices at the Federal, Provincial and district levels and such officers working in these offices as may be notified for this purpose by the Federal Government and the respective Provincial Government.

(2) Until such time the offices of the Controller General specified in sub-section (1) are notified the following accounting organizations shall work under the Controller General, namely:-

(a) the Accountant General of Pakistan Revenues and its sub-offices; (b) the Military Accountant General and its sub-offices; (c) the Offices of the Provincial Accountants General of each Province

and the offices subordinate to them; (d) the Chief Accounts Officers of the departmentalized accounting

offices; and (e) any other departmentalized accounting organizations as well as

their sub-offices.

(3) The Controller General shall be the administrative head of all the offices subordinate to him with full authority for transfer and posting within his organization. 7. Reports:- From the accounts directly kept or maintained by him or by accounts


APPENDIX VIII

(SEE PARAGRAPH 113)

Page 11 of 11

officers subordinate to him, and from the accounts kept and maintained by other entities, including self-accounting entities, the Controller General shall-

(a) prepare each year the appropriation and finance accounts and such other

accounts as may be prescribed by rules for submission to the Auditor-General on such dates as may be specified by him;

(b) prepare and submit to the Auditor-General for each financial year a

Consolidated and General Financial Statement incorporating the summary of the accounts of the Federation, all provinces and district authorities. The Auditor General, after authentication, shall forward the same to the Federation, all provinces and district authorities;

(c) prepare and submit to the Federal, the respective Provincial Governments

and the Auditor General statements and summaries of monthly or quarterly accounts as on such formats as may be prescribed by rules.

8. All accounting offices to assist and afford facilities:- All Accounting Offices shall afford all necessary facilities for efficient discharge and functioning of the office of Controller General. 9. Delegation of powers:- The Controller General may, by general or special order, direct that all or any of his power under this Ordinance shall, under such conditions, if any, as may be specified, be exercisable by any officer or officers of his organization. 10. Terms and conditions of service of Provincial employees not to be adversely effected:- Nothing contained in this Ordinance shall be construed in any manner to impair or adversely effect the terms and conditions of service of the Provincial Government employees working in the Provincial and district accounts offices. 11. Power to make rules: - The Federal Government may, by notification in the official Gazette make rules for carrying out the purposes of this Ordinance. 12. Power to make regulations: - The Controller General may with the previous approval of the Federal Government by the notification in the official Gazette, make such regulations not inconsistent with the provisions of this Ordinance and the rules made hereunder as he may consider necessary or expedient for carrying out the purpose of this Ordinance.

13. Removal of difficulties: - If any difficulty arises in giving effect to any provisions of this Ordinance, the President may make such Order not inconsistent with the provisions of this Ordinance as may appear to him to be necessary for the purpose of removing the difficulty.


APPENDIX IX

(SEE PARAGRAPHS 118A & 119)

Page 1 of 7

Civil Servants (Appointment, Promotion and Transfer) Rules, 1973

In exercise of the powers conferred by section 25 of the Civil Servants Act, 1973 (LXXI of 1973), the President is pleased to make the following rules, namely:—

PART I —- GENERAL

1. These rules may be called the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973.

2. In these rules, unless there is anything repugnant in the subject or context,—

(a) "appointing authority", in relation to a post means the person authorized under rule 6 to make appointment to that post;

(b) "selection board" means a Board constituted by the Federal Government,

for the purpose of selection for promotion or transfer to posts in basic pay scales 19 to 21 and equivalent, consisting of such persons as may be appointed by Government from time to time.

(c) "commission" means the Federal Public Service Commission;

(d) “departmental promotion committee” means a Committee constituted for

the purpose of making selection for promotion or transfer to posts under a Ministry, Division, Department or Office of the Federal Government in basic pay scales 18 and below and equivalent; and

(e) "departmental selection committee" means a Committee constituted for

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

3. (1) Appointments to posts shall be made by any of the following

methods, namely:— (a) by promotion in accordance with Part II of these rules; (b) by transfer in accordance with Part II of these rules, and (c) by initial appointment in accordance with Part III of these rules.


APPENDIX IX


Page 2 of 7

(2) The method of appointment and the qualifications and other conditions applicable to a post shall be as laid down by the Ministry or Division concerned in consultation with the Establishment Division.

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

(4) Where a person referred to in sub-rule (3),—- (i) possesses educational qualifications which are considered

interchangeable with, or equivalent to, the qualification prescribed in the relevant recruitment rules; or

(ii) fulfils the prescribed qualifications and the conditions for initial

appointment to the post in the relevant rules except the condition relating to prescribed experience, the appointing authority may, for reasons to be recorded in writing, relax the requirement of educational qualifications or, as the case may be, the prescribed experience. 4. (1) In each Ministry, Division, Department or Office of the Federal

Government, there shall be one or more Departmental Promotion Committees, and Departmental Selection Committees, the composition of which shall be determined by the Ministry or Division concerned in consultation with the Establishment Division.

(2) Each such Committee shall consist of at least three members one of whom

shall be appointed Chairman.

5. Where an appointing authority for *[posts in basic pay scales 15 and below and equivalent] does not accept the recommendation of a Departmental Selection or Departmental Promotion Committee, it shall record reasons therefor and obtain orders of the next higher authority.

6. (1) The appointing authority specified in column (3) of the table below shall be competent to make appointment to the various posts in the basic pay scales specified in column (2) of that table.


APPENDIX IX


Page 3 of 7

TABLE

S. No. Basic pay scale of posts Appointing Authority 1 2 3 (1) Posts in basic pay scales 20 and

above or equivalent. Prime Minister

(2) Posts in basic pay scales 17 to 19 or equivalent.

Secretary of the Ministry or Division concerned.

(3) Posts in basic pay scale 16 or equivalent.

An officer notified by the Secretary of the Ministry or Division concerned.

(4) Posts in basic pay scales 3 to 15 or equivalent.


(5) Posts in basic pay scales 1 and 2 or equivalent.


Provided that appointment to posts in Basic Pay Scales 20 and above or

equivalent in the President’s Secretariat shall be made by the President.

(2) Notwithstanding anything contained in sub-rule (1), the Appointing Authority specified in column (4) of the table below shall be competent to make appointments to the posts specified in column (3) of that table in the department specified in column (2) thereof.

TABLE

S. No.

Name of Department Basic pay scale of posts Appointing Authority

1 2 3 (i) 17 to 19 or equivalent. Auditor-General of Pakistan.

(ii) 16 or equivalent. An officer notified by the Auditor-General of Pakistan.

(iii) 3 to 15 or equivalent. An officer notified by the Auditor-General of Pakistan.

(1) Pakistan Audit Department and Officers of Inter-Departmental Cadre of Pakistan Audit & Accounts Group

(iv) 1 to 2 or equivalent. An officer notified by the Auditor-General of Pakistan.

(i) 17-19 or equivalent

Director-General Intelligence Bureau.

(2) Intelligence Bureau

(ii) 1-16 or equivalent Officer(s) notified by the Director General, Intelligence Bureau.

(3) Secretariat Training Institute

Posts in BPS 1 to 16 or equivalent

Director, Secretariat Training Institute Islamabad.


APPENDIX IX


Page 4 of 7

PART II —- APPOINTMENTS BY PROMOTION OR TRANSFER 7. Promotions and transfer to posts in basic pay scales 2 to 18 and

equivalent shall be made on the recommendation of the appropriate Departmental Promotion Committee and promotions and transfer to posts in basic pay scales 19 to 21 and equivalent shall be made on the recommendation of the Selection Boards.

7-A. (1) The Competent Authority may approve the promotion of an officer or official from the date on which the recommendation of the Central Selection Board

or, as, the case may be, the Departmental Promotion Committee was made. (2). Notwithstanding anything in FR 17 the officer or official who expires or

superannuates after the recommendations of the Central Selection Board or the Departmental Promotion Committee and before the issuing of the notification, shall stand exempted from assumption of the charge of the higher post. The Principal Accounting Officer or an Officer so authorized, will give a certificate to the effect that the officer or official has expired or superannuated.

8. Only such persons as possess the qualifications and meet the conditions laid down for the purpose of promotion or transfer to a post shall be considered by the Departmental Promotion Committee or the Central Selection Board, as the case may be.

8-A. No promotion on regular basis shall be made to posts in basic pay scales 17 to 22 and equivalent unless the officer concerned has completed such minimum length of service, attended such training and passed such departmental examination, as may be prescribed from time to time.

8-B. (1) Where the appointing authority considers it to be in the public interest to fill a post reserved under the rules for departmental promotion and the most senior civil servant belonging to the cadre or service concerned who is otherwise eligible for promotion does not possess the specified length of service the authority may appoint him to that post on acting charge basis.

(2) [Omitted]

(3) In the case of a post in basic pay scales 17 to 22 and equivalent, reserved

under the rules to be filled by initial appointment, where the appointing authority is satisfied that no suitable officer drawing pay in basic pay scale in which the post exists is available in that category to fill the post and it is expedient to fill the post, it may appoint to that post on acting charge basis the most senior officer otherwise eligible for promotion in the organization, cadre or service, as the case may be, in excess of the promotion quota.


APPENDIX IX


Page 5 of 7

(4) Acting charge appointment shall be made against posts which are likely to fall vacant for a period of six months or more. Against vacancies occurring for less than six months, current charge appointment may be made according to the orders issued from time to time.

(5) Appointment on acting charge basis shall be made on the recommendations of the Departmental Promotion Committee or the Central Selection Board, as the case may be, same in the case of post in basic pay scale 22 and equivalent.

(6) Acting charge appointment shall not amount to appointment by

promotion on regular basis for any purpose including seniority. (7) Acting charge appointment shall not confer any vested right for regular

promotion to the post held on acting charge basis.

9. Appointments by transfer shall be made from amongst the persons holding appointment on a regular basis in posts in the same basic pay scale or equivalent to or identical with the posts to be filled.

PART III - INITIAL APPOINTMENT

10. Initial appointment to the All-Pakistan Services, the Civil Services of the Federation and posts in connection with the affairs of the Federation in basic pay scales 16 & above or equivalent, except those which under the Federal Public Service Commission (Functions) Rules, 1978, do not fall within the purview of the Commission, shall be made on the basis of tests and examinations to be conducted by the commission.

11. Initial appointments to posts in basic pay scales 1 to 15 and equivalent, shall be made on the recommendations of the Departmental Selection Committee after the vacancies have been advertised in newspapers.

12. A candidate for initial appointment to a post must possess the educational qualifications and experience and, except as provided in the rules framed for the purpose of relaxation of age limit, must be within the age limit as laid down for the post:

Provided that unless otherwise specified in the method of appointment, qualifications and other conditions applicable to a post as laid down under sub rule (2) of rule 3, the experience prescribed for initial appointment shall be the post-qualification experience.


APPENDIX IX


Page 6 of 7

12-A. Alteration in the date of birth.—The date of birth once recorded at the time of joining government service shall be final and thereafter no alteration in the date of birth of a civil servant shall be permissible.

13. A candidate for appointment shall be a citizen of Pakistan; Provided that this requirement may be relaxed with the approval of the

Establishment Division: Provided further that, in the case of candidates to be appointed on temporary

basis to posts in the Pakistan Missions abroad, such relaxation shall not be accorded for a period exceeding one year at a time.

14. Vacancies in the undermentioned posts shall be filled on All-Pakistan basis in accordance with the merit and provincial or regional quotas prescribed by Government from time to time:

(i) All posts in basic pay scales 16 and above and equivalent. (ii) Posts in basic pay scales 3 to 15 and equivalent] in offices, which serve the whole of Pakistan: Provided that if no suitable person holding the domicile of the Province or

Region to which a vacancy has been earmarked and fulfilling the prescribed qualifications is found even after the vacancy has been advertised twice, the appointing authority may fill up the vacancy on open merit on contract in the following manner, namely:-

(i) contract appointment shall be made initially for a period of one year, and if the post falls under the purview of the Federal Public Service Commission, the Commission shall be informed about contract appointment;

(ii) if nomination is not received from the Federal Public Service Commission within one year, contract appointment may in the public interest be extended for another one year; and

(iii) the Federal Public Service Commission shall ensure that the nominations of the qualified candidates are made within a period of two years. If Federal Public Service Commission does not find a suitable candidate, it shall advise the appointing authority, for the extension in the contract.

15. Vacancies in posts in basic pay scales 3 to 15 and equivalent in offices

which serve only a particular province or region shall be filled by appointment of persons domiciled in the province or region concerned.

16. Vacancies in posts in basic pay scales 1 and 2 and equivalent shall ordinarily be filled on local basis.


APPENDIX IX


Page 7 of 7

17. A candidate for appointment must be in good mental and bodily health

and free from any physical defect likely to interfere with the discharge of his duties. A candidate who after such medical examination as Government may prescribe is found not to satisfy these requirements, shall not be appointed.

PART-IV. —- AD HOC AND TEMPORARY APPOINTMENTS

18. When under the Federal Public Service Commission (Functions) Rules, 1978, a post is required to be filled through the Commission, the appointing authority shall forward a requisition to the Commission on a prescribed form immediately. In exceptional cases, ad hoc appointment may, however, be made for a period of six months or less with prior clearance of the Commission as provided in rule 19.

19. When the appointing authority considers it to be in public interest to fill a post falling within the purview of the Commission urgently pending nomination of a candidate by the Commission, it may proceed to fill it on ad hoc basis for a period of six months or less after obtaining prior clearance of the Commission. The post shall be advertised and the same procedures as laid down for initial appointment in Part III shall be followed in making ad hoc appointments.

20. Short term vacancies in the posts falling within the purview of the

Commission and vacancies occurring as a result of creation of temporary posts for a period not exceeding six months, may be filled by the appointing authority otherwise that through the Commission on a purely temporary basis after advertising the vacancy.

PART V —- PROBATION

21. (1) Persons appointed by initial appointment, promotion or transfer shall be on probation for a period of one year.

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

(3) On the successful completion of probation period, the appointing

authority shall, by specific order, terminate the probation. (4) If no order is issued under sub-rule (3), on the expiry of the first year of

probation period, the period of probation shall be deemed to have been extended under sub-rule (2): Provided that, subject to the provisions of proviso to sub-section (2) of section 6 of the Civil Servants Act, 1973 in the absence of an order under sub-rule (3), the period of probation shall, on the expiry of the extended period under sub-rule (2), be deemed to have successfully been completed.


(SEE PARAGRAPH 126)

APPENDIX X

1

2

S. NO.

Proposed Papers Contents Marks

1 Paper-I Functional English

Name of Books AuthorManagement English Course book K.E. RowlandsBusiness Communication today Courtlan L Bovee John V Thill

Functional English Blundbell Hlggens, middlemissManagement (Hodges)Notes prepared by HRM Wing of Auditor General Inter-Personal Skills The inter-personal Communication Book Joseph A-Devito

iv) Organization & Methods 20 Interplay: The process of Interpersonal Communication (3rd Edition)

Ronald B-Adler Lawerance B - Rosenfelo.

Interpersonal Communication Prof. William HeneyTotal Weightage 100 Behavioural Sciences

Organizational Behaviour (3rd Edition) Fred LuthansManagement and Organizational Behaviour Laurie j. Muiins


The examination will be held once each year in the month of November and will be conducted by the Member Finance. The subjects of theexamination are given below.

Proposed revised syllabus of SRAS (Part-I &II) examinations, in order to upgrade its standard up to the SAS (new syllabus) and PIPFA (PakistanInstitute of Public and Finance Accountants, in pursuance of Chapter V of Auditor General’s MSO notified under letter no. 109-HR/ATC dated 23-4-2001.

Recommended Books / Studies

SRAS PART - I

40

Business Communication and Behavioural Studies.

i) Principles of applied grammar

iii) Inter personal skills & Behavioural Sciences

20

ii) Public sector correspondence & Report writing

20

Page 1 of 7


(SEE PARAGRAPH 126)

APPENDIX X

S. NO.

Proposed Papers Contents Marks Recommended Books / Studies

2 Paper-IIi) Accounts Cycle 20 Principles of Accounting Prof. M.A. Ghaniii) Journal Ledger, Trial Balance, Sub Division of Journal & Booking Transactions.

10

iii) Final Accounts including Adjustments & provision for Bad Debts

20

iv) Companies Account & Partnership Account

20

v) Capital & Revenue Account & Rectification of Errors

10

vi) Depreciation (all Methods) 20

Total Weightage3 Paper-III Legal Frame Work:

i) Introduction to Legal System 15 Student Ed. Of Polleck & Mulla's Indian Contract Act

D.F. Mulla

ii) Contract Act 15 All Bare Acts-Contract Act, 1872, Sales of Goodsiii) Companies Act 10 Constitution of Pakistan, 1973iv) Taxation 10 Auditor General's (Functions, Powers and Terms

and Conditions of Service) Ordinance, 2001.v) Principles of Economics 25 The Income Tax Ordinance, 2001 Govt. of Pakistanvi) Economics of Pakistan 25 The Income Tax Ordinance, 2001 S.A. Salam

Practical Taxation Ikram ul HaqTotal Weightage 100 Guide Income Tax Law. Raza Naqvi

Income Tax Law With Practical Problems Notes, circulars, etc.

K. Amjad Saeed

100

Legal Framework of Public Sector Accounting/Economics

Advance Commercial Booking Keeping

Page 2 of 7


(SEE PARAGRAPH 126)

APPENDIX X

S. NO.


Economics:Economics K.K. DewettEconomics: International Studies Edition Paul A.L SemueisonIntroductory Economics, Fourth Edition G D StanlakEconomics: 2nd Edition David Begg

Introduction to Economics A. CaimcrossA Text Book of Economics Theory Stenier and HagueBehnam's Economics S.W. FalshAnnual Economics Survey Ministry of FinanceEighth Five year plan (1993-98) Planning CommissionTrade, Finance and Development Russel and Muhammad

4 Paper-IV Business Mathematics:Business Mathematics Business Mathematics L. W. T. Stafford

Business Mathematics Steen C. LawlorA) Section-I 25 Mathematics for Business & Economics M. M. MirzaB) Section-II 25 Applied Mathematics for Business, Economics and

Social SciencesFrnk. S.Budnick

ii) Business Statistics 50 Business Statistics:Statistics Sher Mohammad Choudhry

Total Weightage 100 Wheldon's Business Statistics and Statistical Methods Thirkettle Theory & Problem of Statistics

Murray R. Spiegal

Theory & Problem of Statistics M.K.Ghosh & S.C. ChaudharyStatistics A.RollersicStatistical Quality Control E.L. FrantModern Business Statistics Freund and WilliamBusiness Statistics Richard and Lacave

Business Mathematics & Statistics

Page 3 of 7


(SEE PARAGRAPH 126)

APPENDIX X

S. NO.


5 Paper-VAccounts code vol-l Federal Treasury rules

ii) Rules & Procedure followed in Railway Accounts Department including scope, method of internal check.

30

Pay office Manual

iii) Payment system of Pakistan Railways including treasury rules of Federal Govt.

30Banking Law & Practice

IV) Banking Law & Practice 20 General code vol-l

Total Weightage 1006 Paper-VI 1. a) General code voI-I & II

Railway Accounting (Practical)

i) Formulation of Railway Budget and control over Expenditure 15

ii) New Chart of Accounts Existing classification of railway receipt & Expenditure.

25

iii) System & Method of compilation of monthly and annual accounts. Appropriation & Finance Accounts 20

2. a) Accounts Code Vol-I

iv) Profit & Loss Accounts balance sheet of Pakistan Railways 20

b) Books and Budget Manual

v) Suspense heads & Remittance Transactions

20

Total Weightage 100

b) New Chart of Accounts issued by Federal Government as adapted by Pakistan Railways.

Railway Accounting (Theoretical)

i) Organization & Function of Railway Accounts department

20

Page 4 of 7


(SEE PARAGRAPH 126)

APPENDIX X

S. NO.

Proposed Papers Contents Marks

1 Name of Books AuthorsPaper-I i) Cost Concepts & Costing methods 40 Cost Accounting Charles. Horngren (Cost Accounting) a) Accounting for Material Cost Accounting Matz, Curry. Frand & Khan

b) Accounting for Labour Cost Accounting MW.W. Bigg. c) Accounting for Over head Cost Accounting Blocker & Weltmer ii) Types of costing system (cost behaviour) 30 Cost Accounting & Costing Methods HJ. Wheldon

Terminology of Cost Accounting I.C.M.A. Londoniii) Methods of cost estimation 30a) cost for planning & controlb) cost for decision making

Total Weightage 1002 Paper-II

i) Management information System 50 Computer in Business Studies H.Lucasii) Electronic Date Processing 50 Computing J.L. Sardinas

Computers Long and longTotal Weightage 100 Management Information System, conceptual

Foundation, Structure and DevelopmentGarden B. Davis

Computers today Donald H. SandersManagement Information System David KreonkeSystem Analysis and Design Kendall & KendallComputer Oriented Business System Wayne S.BoutellManagement Information System R.I. MartinoManaging and Accounting for information system J.E.Cooks & B.H.Drury

(Information Technology)


Recommended Book/Studies

Page 5 of 7


(SEE PARAGRAPH 126)

APPENDIX X

S. NO.

Proposed Papers Contents Marks Recommended Book/Studies

3 Paper-III Accounts code voI-II Traffic code Commercial Manual Coaching & Goods Tariff

ii) Procedure followed in Traffic Accounts Branch for Checking of returns received from stations

30Military Tariff

iii) Inspection of station accounts 20 Manuals of I.A.ICG, Balance Sheet, Coaching iv) Dry port account & Traffic books 20 Goods and A &AR sections of T.A Branch

Total Weightage 1004 Paper-IV

20 Store code.Store Manual Manual of Stock verification.Mechanical code

ii) Procedure followed in Stores Accounts Branch, including internal check & maintenance of store suspense.

20

Accounts code Vol-I

iii) Stock verification. 20 General code Vol-Iiv) Attendance and payment system of workshops labour. 20v) on cost job costing, work order system and maintenance of WMS a/cs in the workshop accounts office 20

Total Weightage 100

Stores & Workshops Accounts

Revenue Accounting

I).Procedure followed at Railway Stations for Booking of coaching, goods and other traffic including system of cash collection.

30

i) Procedure Followed in CCP & CCS Offices for procurement, Stocking, issue & accountal of stores for Railways.

Page 6 of 7


(SEE PARAGRAPH 126)

APPENDIX X

S. NO.

Proposed Papers Contents Marks Recommended Book/Studies

5 Paper-VEngineering CodeWay & Works ManualManual of X Section

ii) Role of Finance, Accounts and Internal Audit with reference to (i) above

20

General Code Vol-I

iii) Initial Accounts of open line and line under construction. 20

Accounts Code Vol-I

iv) Maintenance of subsidiary accounts record. 20v) Procedure for execution of Misc. works such as deposit works & Assisted sidings, etc. 20

Total Weightage 1006 Paper-VI

i) Pay fixation rules 10 i) Establishment Code Vol-I &IIii) T.A rules 20 ii) Esta Codeiii) Leave rules 10 iii) DDO hand bookiv) Pension Rules 20 iv) C.S. APT Rules 1973. P. R. Personal Manualv) G.P.Funds rules 10 v) C. S. (Appeal) Rules, 1973vi) B.F & G.l rules 10 vii) Civil Servant (Seniority) Rules, 1993vii) Other service rules 20 viii) Govt. Servant (Conduct) Rules, 1964

ix) FR & SRTotal Weightage 100 x) Compendium of Pension Rules

xi) GPF Manualxii) Pay Revision and T.A. Rules

Establishment rules and procedure

General Expenditure & Construction Accounts

i) System followed in Civil Engineering, Electrical, Signal and Telecom Deppts. For estimation, tendering and Execution of 20

Page 7 of 7


APPENDIX XI

(SEE PARAGRAPH 134)

Page 1 of 3

Civil Servants (Seniority) Rules, 1993 In exercise of the powers conferred by section 25 of the Civil Servants Act, 1973

(LXXI of 1973), read with section 8 thereof, the President is pleased to make the following rules, namely: — 1. Short title, application and commencement.—(1) These rules may be called the Civil Servants (Seniority) Rules, 1993.

(2) They shall apply to all civil servants except those governed under: — (i) the Police Service of Pakistan (Composition Cadre and Seniority) Rules,

1985; (ii) the Occupational Group and Services (Probation, Training and

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

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

2. Seniority on initial appointment.—(1) Persons initially appointed on the recommendations of the selection authority through an earlier open advertisement shall rank senior to those appointed through a subsequent open advertisement.

(2) If two or more persons are recommended in open advertisement by the

selection authority their inter se seniority shall be determined in order of merit assigned by the selection authority.

(3) If only one candidate is recommended in open advertisement by the

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

already holding the same post. (b) the date of his joining the post after being recommended by the

selection authority if he was not already holding the same post. 3. Seniority on promotion.—Seniority in a service, cadre or post to which a civil servant is promoted shall take effect from the date of regular promotion to that service, cadre or posts:—


APPENDIX XI

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Page 2 of 3

Provided that — (a) Civil servants selected for promotion to higher posts on an earlier date shall

be senior to those selected for such promotion on a later date; (b) Civil servants selected for promotion to higher posts in one batch shall on

their promotion to the higher post, retain their inter se seniority as in the lower post; and (c) Civil servants eligible for promotion who could not be considered for

promotion in the original reference in circumstances beyond their control or whose case was deferred while their juniors were promoted to the higher post, shall, on promotion, without supersession, take their seniority with the original batch. 4. Seniority on appointment by transfer.—Seniority in service, cadre or post to which a civil servant is appointed by transfer shall take effect from the date of regular appointment to the service, cadre or post; Provided that—

(a) persons belonging to the same service, cadre or post selected for appointment

by transfer to a service, cadre or post in one batch shall, on their appointment, take inter se seniority in the order of their date of regular appointment in their previous service, cadre or post; and

(b) persons belonging to different services, cadre or posts selected for

appointment by transfer in one batch shall take their inter se seniority in the order of the date of their regular appointment to the post which they were holding before such appointment and, where such date is the same, the person older in age shall rank senior. 4A. In the event of merger of Ministries, Divisions, Attached Departments or Subordinate Offices, the inter se seniority of civil servants, other than those belonging to regularly constituted Occupational Groups and Services, shall be determined in accordance with the date of regular appointment to a cadre or post. 5. Seniority of officers of the Armed Forces on induction in civil posts.—Officers of the Armed Forces of Pakistan who are inducted in a civil service, cadre or post in accordance with the Government orders and instructions shall take seniority in that service, cadre or post from the date of such induction:

Provided that the officers inducted in one batch shall, on induction, retain their inter se seniority as in the Armed Forces of Pakistan.


APPENDIX XI

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Page 3 of 3

6. Inter se seniority of civil servants appointed in the same calendar year.—Persons appointed by transfer in a particular calendar year shall, as a class, be senior to those appointed by promotion or by initial appointment to such posts in that year, and persons promoted to higher posts in a particular calendar year shall, as a class, be senior to those appointed by initial appointment to such posts in that year. 7. Repeal and savings.—The General Principles of seniority circulated vide Establishment Division's O.M.No.1/16/ 69-D.II, dated the 31st December, 1970, and all other existing rules, orders and instructions relating to seniority except—

(i) the Police Service of Pakistan (Composition, Cadre and Seniority) Rules, 1985; (ii) the Occupational Groups and Services (Probation, Training and Seniority)

Rules, 1990; and (iii) the Establishment Division's O.M.No.1/2/74-ARC dated 23rd January, 1974,

amended vide O.M. No. 2/1/75-ARC, dated the 3rd March, 1976 and as amended from time to time. are hereby repealed.


APPENDIX XII

(SEE PARAGRAPH 139)

Page 1 of 3

INSPECTION OF REGISTERS MAINTAINED IN ACCOUNTS OFFICE BY AN ACCOUNTS OFFICER

This list of Registers mentioned below is not to be taken as exhaustive. Any other Registers which may be maintained in the Accounts Office should be submitted to Branch Officers at such intervals as have been prescribed in any extant code or as may be prescribed by the Financial Advisor and Chief Accounts Officer.

No. Name of Register. Form No.

Minimum period that should

elapse between each period of

scrutiny.

Remarks

1 Cashier’s Cash Book. A906.. Daily

2 Daily Abstract of Cash Transactions.. A 1103 & A

1104 ,,

3 Pay Master’s Cash Book .. A 941.. ,, 4 Register of Bills.. A204 .. Monthly 5 Revenue Allocation Registers .. A 1112.. ,, 6 Register of Bills Recoverable.. A222.. ,, 7 Invoice Distribution Statement S 945 ,, Deleted 8 Sales Register .. S 2722 .. ,, 9 Supplier ledger .. S 2809 ,,

10 Register of Currency Notes.. …. ,, 11 Sectional Pay Master’s Cash Book.. A 947 .. ,, 12 Registers of Earnings .. A 1112.. ,, 13 Registers of Principal Commodities …. ,, 14 Registers of Train-Kilometres .. …. ,,

15 Registers of Vehicle-Kilometres (ordinary)

…. ,,

16 Registers of Vehicle-Kilometres (Misc.) …. ,, 17 Objection Book.. A 356 .. ,, 18 Register of Transfer Certificate

Outward, Inward A 1416 ,,

19 Scale Check Register .. A 605 .. ,, 20 Salary Check Register .. A 613.. ,, 21 Cadre Register .. A 523 .. ,, 22 Register of Capital Expenditure. E 1776 .. ,, 23 Register of Control Accounts A 1120 .. ,, 24 Register of Control Accounts .. A 1120 .. ,, 25 Monthly Classified Abstract of Cash

Transactions. A 1106 .. ,,

26 Journal .. A 1107 .. ,, 27 Ledger A 1110.. ,,


APPENDIX XII

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Page 2 of 3




scrutiny.

Remarks

28 Progress Reports of Work.. …. ,, 29 Register of expenditure in England …. ,, Deleted 30 Register of detailed Estimates.. …. ,, 31 Provident Fund Check Sheets.. A 1350.. Monthly 32 Traffic Book .. A 2803, A

2826 & A 2834.

,,

33 Registers of Imprests .. …. ,, 34 Register of Workshop Labour W 1623 ,, Deleted 35 Register of charges for land .. E 1349 .. ,, 36 Accounts Office Balance Sheet .. A 2542 .. ,, 37 Register of vouchers selected for

arithmetical check …. ,,

38 Adjustment Book .. E 1425 .. ,, 39 Sub-Registers .. A1140 &

A1141 ,,

40 Register of Cash Bags .. A 916 .. Quarterly 41 Register of Works .. E 1764 .. ,, 42 Register of Unaccounted for Traffic

“To-pay” Goods A 2214 .. ,,

43 Register of unaccounted for Traffic “Paid” (Goods)

A 2214 ,,

44 Register of Unaccounted for Traffic “To-pay” (Coaching)

A 2139 .. ,,

45 Register of Unaccounted for Traffic “Paid” (Coaching)

A 2123 .. ,,

46 Register of Rentable Land, Buildings, etc.

…. ,,

47 Register of Unit-distance of Passenger traffic and Tonne-kilometres of other Coaching Traffic.

…. Half yearly

48 Register of Station-to-station Goods traffic Tonne and Unit-Distance of Goods Traffic.

…. ,,

49 Register of Outward Traffic at Stations ..

…. ,,

50 Register of General Provident Fund Closed Accounts.

A 1361 .. Yearly.


APPENDIX XII

(SEE PARAGRAPH 139)

Page 3 of 3




scrutiny.

Remarks

51 List of Unpaid Wages..

A 952 .. Whenever a payment Order is passed.

52 List of Writes-off on the authority of Financial Adviser and Chief Accounts Officer and the General Manager.

…. Each entry to be initialled.

53 List of Paper Securities .. A 1709 .. Whenever a fresh entry is made.

54 Register of irrecoverable items not exceeding Rupees 50.

…. ,,

55 Register of leave applications certified by the Chief Accounts Officer.

…. ,,

56 Register of Railway servants on Foreign Service and Broad Sheet of Recoveries.

A 443 & A 444

,,

57 Audit Registers of Gazetted Staff .. A 505 & A 506,

,,

58 Records of Service .. G 1932 & G 1934

,,

59 Budget Register or Record .. …. ,, 60 Register of Acquaintance Rolls for

regular establishment received and disposed of.

…. Daily or whenever Acquittance Rolls are received.

61 General Provident Fund Ledgers .. .. A 1346 ..

Whenever a depositor is paid

62 Contractors Ledgers .. .. E 1437 ..

Each entry to be initialled.

63 Register of applications for gratuity, General Provident Fund and Pension.

A 439 ..

Whenever applications are received and disposed of.

64 Register of English Indents S 950 --- Deleted 65 Register of Cheque Books .. .. A 218, A219 .. As events occur.


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 1 of 11

PERIODS FOR WHICH RECORDS IN ACCOUNTS OFFICES ARE TO BE RETAINED The list below is not exhaustive. In the case of records not mentioned in the list, the Financial Adviser and Chief Accounts Officer may, after consultation with the General Manager, prescribe the periods for preservation.

Form No. Particulars

Number of complete account

years to be preserved

Remarks

1 2 3 4 T 307 Indent for passenger’s ticket . . 2

T 704 Luggage ticket, Local . . ½

T 726 Left Luggage ticket, Local . . ½

T 801 Single ticket for Horses, Carriages, Dogs, etc.

½

T 620 Ticket Collector’s Report . . ½

T 402 Soldiers’ ticket (Local) . . ½

T 901 Parcels Way-Bill (Local) . . 1½

T 1243 Return of Foreign Coaching vehicles, received and forwarded.

¼

T 1257 Transit Memo of Coaching Returns, Local.

¼

T 1236. Coaching Balance Sheet . . 2½

T 515 Classification of Passengers (Local) . . 2

T 520 Classification of Passengers (Foreign) . . 3

T 522 Return of Government passengers and their baggage (Local).

2

T 647 Return of Excess Fares . . 1

T 1219 Return of Demurrage and Left Luggage

1


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 2 of 11




Remarks

1 2 3 4 T 1206 Abstract of Parcels forwarded (Local)

2

T 1207 Abstract of Parcels forwarded (Foreign)

2

T 1208 Abstract of Parcels received (Local) . .

2

T 1209 Abstract of Parcels received (Foreign)

2

T 1353 Goods Invoice (Local) . .

2

T 1354 Goods Invoice (Foreign) . .

2

. . . . Goods under and overcharges (Local)

2½

. . . . Goods under and overcharges (Foreign) 2½

T 1707 Lists of refunds of overcharges . .

1½

T 1826

Goods Summary Outwards (Local) . .

Goods Summary (Loose Sheets) . .

1½

T 1827

Goods Summary (Foreign) . .

Goods Summary (Loose sheets) . .

2

T 1826

Goods Summary Inwards (Local) . .


1½

T 1827

Goods Summary (Foreign) . .


2

T 1830 .

Demurrage Return . . . . 1

. . . . Return of Foreign Wagons received and forwarded.

¼


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 3 of 11




Remarks

1 2 3 4 . . . . Junction Return of Foreign wagons

received and forwarded.

1

. . . . Statement of Goods handled by Contractors.

6* *Cash vouchers.

. . . . Register of Goods handled . .

2½

T 1431 .

Handling Bill . . 6* *Cash vouchers.

T 938 . Register of Foreign Invoices at Junction with Foreign Railways.

2

. . . . Weekly Abstract of Cross Traffic . .

3

T 1859 . Transit Memo for Goods Returns, Local Traffic.

¼

T 1843 .

Goods Balance Sheet . . . . 2½

T 2402 .

List of Outstandings . . . . 2½

T 1812 .

Abstract of Goods Outwards (Local) . . 1½

T 1818 .

Abstract of Goods Outwards (Foreign) . . 3

T 1821 .

Abstract of Goods Inwards (Local) . . 1½

T 1825 .

Abstract of Goods Inwards (Foreign) . .

3

T 2153 .

Cash Remittance-note . . . . 1½

T 1140 .

Miscellaneous Cash Note . . 2½

G 1406 .

Receipt for Cash received (Duplicate) 1½

A 2402 . .

Error sheet . . . . . .

1

A 2358 . Advice of Check of Balance Sheet . . ¼


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 4 of 11




Remarks

1 2 3 4 A2803, 2819 2820 & 2826

Traffic Book . . . . . . 5

A 2834 . Summary of Traffic Book for journal entry.

5

. . . . Register of Invoices forwarded to Foreign Lines (To-pay and paid).

1½

. . . . Return of Through Passengers booked. .

3

T 1215 and T 1216.

Return of Luggage, Horses, Carriages & Dogs.

3

A 2839 Report of Inspector of Coaching and Goods Accounts.

2

T 320 .

Statement of Tickets on hand . . 3

. . Station Master’s Relief Certificate . .

3

A 937 .

Traffic cash Check Sheet . . 3

. . Advice of Tickets issued . . . .

½

. . Statement of uncollected Tickets . .

½

. . Statement of Free Passes . .

½

. . Statement of irregularities in tickets . .

½

A 2542 .

Accounts Office Balance Sheet . . 3

E 1408 and E 411.

Monthly Cash Account . . . . 15

G 1601 and E 1202.

Pay Bill . . . . . . 15


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 5 of 11




Remarks

1 2 3 4 G 1645 .

Memo of Difference in Pay Bill . . 15

G 1679 .

Allowance Bill . . . . 1

G 1652 .

Absentee statement . . . . 15

G 1677 .

Journal of duties performed . . 1

. . Journal of occupation and duties . .

1

. . Statement of deductions from Pay . .

3

E 1213 .

Labour Pay Sheet . . . . 10

S 2817 . Bill for stores purchased . . . . 6* *1 year for duplicate copies in stores section.

G 1688 .

Pay Order . . . . . . 5

E 1669 .

Monthly Rent Roll . . . . 2

G 1406 .

Receipts for cash received . . 6

G 1403 .

Miscellaneous receipt transit note . . 3

. . Station Pay Order . . . .

2* *Block.

E 1752 .

Register of Tools and Plant . . 2

S 2001 .

Inventory of Dead Stock . . 2

. . Cheque Pass (counterfoils) . .

1

. . Register of passes issued . . . .

1

. . Return of passes issued . . . .

1

E 1759 . Ballast train return . . . . 1


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 6 of 11




Remarks

1 2 3 4 E 1421 .

Adjustment memorandum . . 3

A 952 . .

List of unpaid wages and bills . .

6

. . List of since-paid wages and bills . . 5

. . Summary of Indent . . . .S 923 & 924

Certificate to accompany indents for stores.

* *To be kept in sections.

S 3001 .

Annual Statement of Stores Transaction 2† † Do.

G517-G577

Budget Estimates . . . . 2

E1233-1236

Contractors’ Bills . . . . 6* *Office copies to be kept 3½ years.

E 1044 . Quarterly Progress Report of constructions.

2

E1804, E1813 & E1817.

Completion Reports and Statements . . ½* *Office copies to be kept 3½years.

E 1730 .

Petty Stores Return . . . . 2

. . Statement of overtime and allowances to Drivers and Firemen.

3

. . Workshop outturn statement . .

2

. . Schedule of indirect charges debitable to work orders.

2

. . Statement of works completed in workshops.

2

. . Workshop deposit schedule . . 3


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 7 of 11




Remarks

1 2 3 4 . . Schedule of amounts to be recovered

from employees.

3

. . Monthly account current . .

3

. . Monthly statement of locomotive expenses.

½

. . Monthly statement of carriage and wagon expenses.

½

A 1103 or A 1104.

General Cash Book . . 40

A 1106 . Cash Abstract Book (Receipts and Disbursements).

3

A 1107 .

Journal . . . . . . 15

A 1110 .

Ledger . . . . . . 15

A 204 . Register of Bills Received for Internal Check.

6

A 207 .

Abstract of Bills Passed . . . . 40

A 222 .

Register of Bills Recoverable . . 5

A 353 & E1537

Statement of Objections . . 1

A 1129 .

Monthly Account Current, Capital . . 2

A 1125 .

Monthly Account Current, Revenue . . 2

A 1125 .

Monthly Revenue Account (Office copies).

5

. . Advice note forwarding sums paid into Treasury.

3


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 8 of 11




Remarks

1 2 3 4 . . Allocation statements of Revenue

expenditure.

10

A 1406 .

Transfer certificate . . . . 2

A 1108 .

Journal slip . . . . . . 5

Register of Loans and Advances A 1120 . Miscellaneous Advances account.

5

. . . . Store, Ledger, Accounts Office . .

3

. . Abstract of daily report of issues . .

2

. . Monthly account current of issues . .

3

S 2809 and S 812.

Purchase Register . . . . 6

. . Stock Verifier’s report of discrepancies in stores.

3

. . Statement of differences . .

1

E 1776 .

Register of Capital Expenditure. 20

E 1450 and E 1764.

Open Line Register of Works . . P

A 1416 .

Register of Transfer certificates . . 2

. . Synopsis of financial transactions . .

2

A 1224 .

Finance Accounts . . . . P

A 1202 .

Yearly Capital and Revenue Accounts P

A 356 . Objection Book . . . . 2 S 1302 . Requisition for stores (office copies) . . 1


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 9 of 11




Remarks

1 2 3 4 . . Daily report of receipt of stores (Loose

sheets).

2

. . Balance return of stores . . . .

5

S 1539 . Advice Note of stores returned . .

2

S 1539 . Advice of Stores returned (from workshops).

2

. . Monthly account current of Locomotive Stores.

15

. . Application and intimation for the purchase of country stores.

3

A 941 .

Pay Masters’ Cash Book . . 6

A 947 .

Sectional Paymasters’ Cash Book . .

5

. . Remittance Note Book . .

½

. . Register of Currency Notes . .

3

. . Register of Remittance Transfer Receipts.

½

. . Advice of Remittance by Currency Notes.

½

A 952 . Register of unpaid wages . .

5

. . Intimation of Transfers of Railway Servants.

1


APPENDIX XIII

(SEE PARAGRAPH 140)

Page 10 of 11




Remarks

1 2 3 4 . . Request Note Book . .

. . Notice of Intended Payments . .

. . Pay Master’s Monthly Accounts . .

. . Charge Book . . . . . .

. . Receipts for final payment . .

* ¼†

†Counterfoil. *Not generally in use.

. . Periodical Approximate Traffic Return Checked (actual)

1§

. . Statement of fluctuations of Goods Traffic.

. .

. . Half-yearly analysis of working . .

P§

. . Return of Traffic at stations, and station-to-station Traffic.

P§

§One or more sets should be retained permanently and others destroyed after 2 years.

. . Register of Coaching Traffic . .

1

. . Abstract of Parcels, Luggage, etc. . .

. .

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

. .

. . Register of Goods Traffic . .

. .

. . Register of kilograms and unit kilometre of Goods Traffic.

. .

A 1113 . Registers of Earnings . . . .

1

. . Registers of Principal Commodities . .

1

. . Register of Outward Traffic at stations 3½


APPENDIX XIII

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Page 11 of 11




Remarks

1 2 3 4 . . Register of Inward Traffic at stations

3½

. . Abstract of Inwards Coaching and Goods Traffic.

3½

. . Return of Train and Engine kilometre . .

3½

. . Guard’s Report . . . .

1½

. . Register of Train kilometre . . 3½

. . Register of Vehicle kilometre (Ordinary) 3½

. . Register of Vehicle kilometre (Miscellaneous)

3½

Statement of Trains run during the week

1½

. . Form of General Provident Fund Declaration . .

P

A 1323 . Depositor’s Annual Account . .

P

. . Application for purchase of Government Promissory Note.

P

A 1709 . Register of Paper Securities . .

P

. . Letter of Advice of Transfer of Account

P

. . Notice of Deposit of Security . .

P

A 1309 . General Provident Fund Ledger . .

40

A 1312 . Check Register . . . . 3


APPENDIX XIV

(SEE PARAGRAPH 418)

Page 1 of 16

Revised Leave Rules, 1980

S.R.O. 1313 (I)/80.- In exercise of the powers conferred by section 25 of the Civil Servants Act, 1973 (LXXI of 1973), the President is pleased to make the following rules, namely:-

1. Short title, application and commencement.- (1) These rules may be called the Revised Leave Rules, 1980.

(2) They shall apply to all civil servants other than those who were employed before the first day of July, 1978, and opted not to be governed by the Revision of Leave Rules issued under the Finance Division's Office Memorandum No.F.1(2)-Rev.I/78, dated the 21st September, 1978.

(3) They shall come into force at once.

2. When leave earned.- (1) All service rendered by a civil servant qualifies him to earn leave in accordance with these rules but shall not be earned during the period of leave.

(2) Any period spent by a civil servant in foreign service qualifies him to earn leave provided that contribution towards leave salary is paid to the Government on account of such period.

3. Earning and accumulation of leave.- (1) A civil servant shall earn leave only on full pay which shall be calculated at the rate of four days for every calendar month of the period of duty rendered and credited to the leave account as "Leave on Full Pay", duty period of fifteen days or less in a calendar month being ignored and those of more than fifteen days being treated as a full calendar month for the purpose.

(2) If a civil servant proceeds on leave during a calendar month and returns from it during another calendar month and the period of duty in either month is more than fifteen days, the leave to be credited for both the incomplete months shall be restricted to that admissible for one full calendar month only.

(3) There shall be no maximum limit on the accumulation of such leave.

4. Civil servants in vacation department.- A civil servant in vacation department may earn leave on full pay:-

(a) When he avails himself of full vacation in a calendar year ___________ at the rate of one day for every calendar month of duty rendered;

(b) When during any year he is prevented from availing himself of the full vacation _______ as for a civil servant in a non-vacation department for that year; and


APPENDIX XIV

(SEE PARAGRAPH 418)

Page 2 of 16

(c) When he avails himself of only a part of the vacation _______ as in (a) above plus such proportion of thirty days as the number of days of vacation not taken bears to the full vacation.

5. Leave on full pay.- The maximum period of leave on full pay that may be granted at one time shall be as follows:-

(a) Without medical certificate ----------- 120 days (b) With medical certificate --------------- 180 days

plus

(c) On medical certificate from leave account in entire service --------- 365 days

Note.- Under the Prescribed Leave Rules, 1955, leave on half average pay could be

converted into leave on full pay on the strength of Medical Certificate up to a maximum of twelve months in terms of leave on full pay in the whole service. The account of this kind of leave was separately maintained in column 14 (a) of the leave account under the said Rules. Such leave availed of by the civil servants before the introduction of these rules, shall be debited against the maximum limit of 365 days fixed under this rule.

6. Leave on half pay.- Leave on full pay may, at the option of the civil servant, be converted into leave on half pay, the debit to the leave account will be at the rate of one day of the former for every two days of the latter, fraction of one-half counting as one full day's leave on full pay.

(2) The request for conversion of leave referred to in sub-rule (1) shall be specified by the civil servant in his application for the grant of leave.

(3) There shall be no limit on the grant of leave on half pay so long as it is available by conversion in the leave account.

7. Leave to be applied, etc., in terms of days.- Leave shall be applied for, expressed, and sanctioned, in terms of days.

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

(i) Leave on average pay:

(a) 1 month ---------------30 days (b) 1 day ------------------ 1 day

(ii) Leave on half average pay:


APPENDIX XIV

(SEE PARAGRAPH 418)

Page 3 of 16

(a) 1 month ------------ 15 days (b) 2 days -------------- 1 day

Note.- Fractions, if any, shall be ignored.

9. Extraordinary leave (leave without pay).- (1) Extraordinary leave without pay may be granted on any ground upto a maximum period of five years at a time, provided that the civil servant to whom such leave is granted has been in continuous service for a period of not less than ten years, and, in case a civil servant has not completed ten years of continuous service, extraordinary leave without pay for a maximum period of two years may be granted at the discretion of the head of his office:

Provided that the maximum period of five years shall be reduced by the period of leave on full pay or half pay, if granted in combination with the extraordinary leave.

(2) Extraordinary leave up to a maximum period prescribed under sub-rule (1) may be granted, subject to the conditions stated therein, irrespective of the fact whether a civil servant is a permanent or a temporary employee.

(3) Extraordinary leave may be granted retrospectively in lieu of absence without leave.

10. Recreation leave.- Recreation leave may be granted for fifteen days once in a calendar year, the debit to the leave account may, however, be for ten days leave on full pay:

Provided that such leave shall not be admissible to a civil servant in a vacation department. 11. Leave not due.- (1) Leave not due may be granted on full pay, to be offset against leave to be earned in future, for a maximum period of three hundred and sixty-five days in the entire period of service, subject to the condition that during the first five years of service it shall not exceed ninety days in all.

(2) Such leave may be converted into leave on half pay.

(3) Such leave shall be granted only when there are reasonable chances of the civil servant resuming duty on the expiry of the leave.

(4) Such leave shall be granted sparingly and to the satisfaction of the

sanctioning authority. 12. Special leave.- (1) A female civil servant, on the death of her husband, may be granted special leave on full pay, when applied for a period not exceeding one hundred and thirty days.

(2) Such leave shall not be debited to her leave account.


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(3) Such leave shall commence from the date of death of her husband and for this purpose she will have to produce death certificate issued by the competent authority either alongwith her application for special leave or, if that is not possible, the said certificate may be furnished to the leave sanctioning authority separately.

13. Maternity leave.- (1) Maternity leave may be granted on full pay, outside the leave account, to a female civil servant to the extent of ninety days in all from the date of its commencement or forty-five days from the date of her confinement, whichever be earlier.

(2) Such leave may not be granted for more than three times in the entire service of a female civil servant except in the case of a female civil servant employed in a vacation department who may be granted maternity leave without this restriction.

(3) For confinements beyond the third one, the female civil servant would have to take leave from her normal leave account.

(4) The spells of maternity leave availed of prior to the coming into force of these rules shall be deemed to have been taken under these rules.

(5) Maternity leave may be granted in continuation of, or in combination with, any other kind of leave including extraordinary leave as may be due and admissible to a female civil servant.

(6) Leave salary to be paid during maternity leave shall be regulated, as for other leave, in accordance with the formula contained in the Finance Division Office Memorandum No. F. 9(16)-R. 1/69, dated the 26th July, 1969, read with its Office Memorandum of even number dated the 28th November, 1969.

(7) The leave salary to be paid during maternity leave will, therefore, remain unaffected even if an increment accrues during such leave and the effect of such an increment will be given after the expiry of maternity leave.

14. Disability leave.- (1) Disability leave may be granted, outside the leave account on each occasion, up to a maximum of seven hundred and twenty days on such medical advice as the head of office may consider necessary, to a civil servant, other than a seaman or a civil servant in part-time service, disabled by injury, ailment or disease contacted in course or in consequence of duty or official position.

(2) The leave salary during disability leave shall be equal to full pay for the first one hundred and eighty days and on half pay of the remaining period.

15. Leave ex-Pakistan.- (1) Leave ex-Pakistan may be granted on full pay to a civil servant who applies for such leave or who proceeds abroad during leave, or takes leave while posted abroad or is otherwise on duty abroad, and makes a specific request to that effect.


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(2) The leave pay to be drawn abroad shall be restricted to a maximum of three thousand rupees per month.

(3) The leave pay shall be payable in Sterling if such leave is spent in Asia other than Pakistan and India.

(4) Such leave pay shall be payable for the actual period of leave spent abroad subject to a maximum of one hundred and twenty days at a time.

(5) The civil servants appointed after the 17th May, 1958, shall draw their leave salary in rupees in Pakistan irrespective of the country where they spend their leave.

(6) Leave ex-Pakistan will be regulated and be subject to the same limits and conditions as prescribed in rules 5, 6 and 9.

16. Leave preparatory to retirement.- (1) The maximum period up to which a civil servant may be granted leave preparatory to retirement shall be three hundred and sixty-five days.

(2) Such leave may be taken, subject to availability, either on full pay, or partly on full pay and partly on half pay, or entirely on half pay, at the discretion of the civil servant.

(3) An officer of BPS-21 or BPS-22 who, on or after the 19th day of February, 1991, opts to retire voluntarily after he has completed twenty-five years of service qualifying for pension may be granted leave preparatory to retirement equal to entire leave at his credit in his leave account on full pay or till the date on which he completes the sixtieth years of his age, whichever is earlier:

Provided that such officer shall not be entitled to conversion of leave preparatory to retirement on full pay under rule 6 into leave on half pay.

17. Encashment of refused leave preparatory to retirement.- (1) If in case of retirement on superannuation or voluntary retirement on completion of thirty years qualifying service a civil servant cannot for reasons of public service, be granted leave preparatory to retirement duly applied for in sufficient time, he will in lieu thereof be granted lump-sum leave pay for the leave refused to him subject to a maximum of one hundred and eighty days leave on full pay.

(2) Such leave can be refused partly and sanctioned partly but the cash compensation shall be admissible for the actual period of such leave so refused not exceeding one hundred and eighty days.

(3) The payment of leave pay in lieu of such refused leave may be made to the civil servant either in lump-sum at the time of retirement or may, at his option, be drawn by him month-wise for the period of leave so refused.


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(4) For the purpose of lump-sum payment in lieu of such leave, only the "Senior Post Allowance" will be included in "Leave Pay" so admissible.

(5) In case a civil servant on leave preparatory to retirement dies before completing one hundred and eighty days of such leave his family shall be entitled to lump-sum payment equal to the period falling short of one hundred and eighty days.

18. Power to refuse leave preparatory to retirement, etc.- (1) Ordinarily, leave preparatory to retirement shall not be refused.

(2) All orders refusing leave preparatory to retirement to a civil servant and recalling civil servant from leave preparatory to retirement shall be passed only by the authorities specified below:

(i) For civil servants of BPS-20 and above

Prime Minister

(ii) For civil servants of in BPS-17 to 19

Appointing Authority prescribed in rule 6 of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973; and

(iii) For civil servants in BPS-16 and below

Appointing Authority prescribed in rule 6 of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973; and

(3) The authorities specified in sub-rule (2) shall not delegate these powers to

any other authority.

(4) All proposals regarding refusal of Leave Preparatory to Retirement to the Officers in BPS-17 and above shall be submitted to the respective appointing authorities with detailed justification at least three months before the officer is due to proceed on such leave.

18-A. Encashment of leave preparatory to retirement.- (1) A civil servant may fifteen months before the date of superannuation or thirty years qualifying service on or after the 1st July, 1983, at his option, be allowed to encash his leave preparatory to retirement if he undertakes in writing to perform duty in lieu of the whole period of three hundred and sixty-five days or lesser period which is due and admissible.

Provided that a civil servant who does not exercise the option within the specified period shall be deemed to have opted for encashment of LPR.

(2) In lieu of such leave, leave pay may be claimed for the actual period of such leave subject to a maximum of one hundred and eighty days.


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(3) If at any time during such period leave is granted on account of ill health supported by medical certificate or for performance of Haj, the amount of cash compensation on account of leave pay shall be reduced by an amount equal to the leave pay for half the period of leave so granted, for example, if an employee who has opted for encashment of such leave, has taken sixty days leave, his cash compensation equal to thirty days leave shall be forfeited.

(4) The civil servant shall submit the option to the authority competent to sanction leave preparatory to retirement, who shall accept the option and issue formal sanction for the payment of cash compensation.

(5) For the purpose of payment in lieu of such leave.-

(a) the rate of leave pay shall be the rate admissible at the time the

leave pay is drawn,

(b) the leave pay may be drawn at any time for the period for which duty has already been rendered; and

(c) only the "Senior Post-Allowance" will be included in the leave pay

as admissible. 19. In-service death, etc. - (1) In case a civil servant dies, or is declared permanently incapacitated for further service by a Medical Board, while in service, a lump-sum payment equal to leave pay up to one hundred and eighty days out of the leave at his credit shall be made to his family as defined for the purposes of family pension or, as the case may be, to the civil servant.

(2) For the purpose of lump-sum payment under sub-rule (1), only the "Senior Post Allowance" will be included in the leave pay" so admissible". 20. Reasons need not be specified, etc.- (1) It shall not be necessary to specify the reasons for which leave has been applied so long as that leave is due and admissible to a civil servant.

(2) Leave applied for on medical certificate shall not be refused:

Provided that the authority competent to sanction leave may, at its discretion, secure a second medical opinion by requesting the Civil Surgeon or Medical Board, as the case may be, to have the applicant medically examined. 21. Leave when starts and ends.- Instead of indicating whether leave starts or ends in the forenoon or afternoon, leave may commence from that day following that on which a civil servant hands over the charge of his post and may end on the day preceding that on which he resumes duty.


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22. Recall from leave, etc.- (1) If a civil servant is recalled to duty compulsorily with the personal approval of the head of his office from leave of any kind that he is spending away from his headquarters, he may be granted a single return fare plus daily allowance as admissible on tour from the station where he is spending his leave to the place where he is required to report for duty.

(2) In case the civil servant is recalled to duty at headquarters and his remaining leave is cancelled, the fare then admissible shall be for one way journey only.

(3) If the return from leave is optional, the civil servant is entitled to no concession.

23. Overstayal after sanctioned leave, etc.- (1) Unless the leave of a civil servant is extended by the head of his office, a civil servant who remains absent after the end of his leave shall not be entitled to any remuneration for the period of such absence, and without prejudice to any disciplinary action that may be taken against him, double the period of such absence shall be debited against his leave account.

(2) Such debit shall, if there is insufficient credit in the leave account, be adjusted against future earning.

24. Any type of leave may be applied.- A civil servant may apply for the type of leave which is due and admissible to him and it shall not be refused on the ground that another type of leave should be taken in the particular circumstances, for example, a civil servant may apply for extraordinary leave or leave on half pay even if leave on full pay is otherwise due and admissible to him, or he may, proceed on extraordinary leave followed by leave on half pay and full pay rather than that on full pay, half pay, and without pay.

25. Combination of different types of leave, etc.- One type of leave may be combined with joining time or with any other type of leave otherwise admissible to the civil servant:

Provided that leave preparatory to retirement shall not be combined with any other kind of leave.

26. Civil servant on leave not to join duty without permission before its expiry.- Unless he is permitted to do so by the authority which sanctioned his leave, a civil servant on leave may not return to duty before the expiry of the period of leave granted to him.

27. Leave due may be granted on abolition of post, etc.-(1) When a post is abolished, leave due to the civil servant, whose services are terminated in consequence thereof, shall be granted without regard to the availability of a post for the period of leave.


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(2) The grant of leave in such cases shall, so long as he does not attain the age of superannuation, be deemed automatically to have also extended the duration of the post and the tenure of its incumbent.

28. Manner of handing over charge when proceeding on leave, etc.- (1) A civil servant proceeding on leave shall hand over the charge of his post, and if he is in Grade 16 and above, he shall, while handing over charge of the post sign the charge relinquishment report.

(2) If leave ex-Pakistan has been sanctioned on medical grounds, the civil servant shall take abroad with him a copy of the medical statement of his case.

29. Assumption of charge on return from leave, etc.- (1) A civil servant, on return from leave, shall report for duty to the authority that sanctioned his leave and assume charge of the post to which he is directed by that authority unless such direction has been given to him in advance.

(2) In case he is directed to take charge of a post at a station other than that from where he proceeded on leave, travel expenses as on transfer shall be payable to him.

30. Accounts offices to maintain leave account. (1) Leave account in respect of a civil servant shall be maintained as part of his service book.

(2) The accounts offices shall maintain the leave accounts of civil servants of whom they were maintaining the accounts immediately before the coming into force of these rules. 31. Leave to lapse when civil servant quits service.- All leave at the credit of a civil servant shall lapse when he quits service. 32. Pay during leave.- (1) Leave pay admissible during leave on full pay shall be the greater of:-

(a) the average monthly pay earned during the twelve complete months immediately preceding the month in which the leave begins; and

(b) the rate equal to the rate of pay drawn on the day immediately before the beginning of the leave.

(2) When leave on half pay is taken, the amounts calculated under clauses (a) and (b) of sub-rule (1) shall be halved to determine the greater of the two rates.

(3) A civil servant shall be entitled to the leave pay at the revised rate of pay if a general revision in pay of civil servants takes place or an annual increment occurs during the period of leave of the civil servant.


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33. Departmental leave.- (1) Departmental leave may be granted to civil servants drawing pay in Grade 1 to 9 in the National Pay Scales and serving in the Survey of Pakistan or in any such other department as may be notified by the Finance Division on the conditions laid down in this rule.

(2) Departmental leave may be granted only to a civil servant whose services are temporarily not required and no leave other than leave-not-due is admissible.

(3) A subsistence allowance at such rate as the officer granting the leave may think fit but not exceeding half pay may be granted during departmental leave.

(4) The allowance shall be payable only on return to and resumption of duty after the expiration of the leave, whether taken by itself or combined with departmental leave without pay:

Provided that if a civil servant dies while on departmental leave, the amount of allowance, if any, otherwise admissible upto date of his death shall be paid to his heirs.

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

(6) Departmental leave with subsistence allowance may be granted at times other than the recess for not more than one hundred and eighty days at a time by a Director or Deputy Director, Survey of Pakistan, provided such leave is granted in the interest of public service or work and not at the civil servant's own request.

(7) Leave granted may in special cases be extended by the Surveyor-General upto a maximum of three hundred and sixty five days at a time.

(8) Leave on medical certificate shall in no circumstances be regarded as granted in the interest of public service or work.

(9) Departmental leave without pay may be granted by the Surveyor-General in continuation of departmental leave with subsistence allowance in special cases as authorized by the Finance Division by a general or special order.

(10) When a civil servant holds a post in which the Surveyor-General considers that he is unlikely to be eligible for departmental leave in future, the Surveyor-General may, by special order in writing, declare that, with effect from such date not being earlier than the civil servant's last return from departmental leave, as the Surveyor-General may fix, any balance of leave at debit in the civil servant's leave account shall be cancelled, and all leave earned after such date will be credited as due in the civil servant's leave account, and all leave taken after such date, including departmental leave with allowances, if any, will be debited to it.


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(11) Departmental leave may be combined with any other kind of leave which may be due.

34. Sick leave to a seaman.- A civil servant serving as an officer, warrant officer or petty officer on a government vessel may, while undergoing medical treatment for sickness or injury, either on his vessel or in hospital, be granted leave on full pay, outside his leave account, for a period not exceeding forty-five days by the master or the captain of the vessel provided that the civil servant is not malingering or his ill health is not due to such of his own actions as cause or aggravate disease or injury.

35. Leave to disabled seaman.- A civil servant referred to in rule 34 who is disabled while performing his duty may be allowed leave on full pay for a maximum period not exceeding ninety days on each occasion if:-

(a) the disability is duly certified by a government Medical Officer,

(b) the disability is not due to the civil servant's own carelessness, and

(c) the vacancy caused by his absence is not filled up.

36. Leave earned by civil servant employed in non-continuous establishment.- (1) A civil servant employed in a non-continuous establishment may be granted only earned leave and disability leave as admissible to, and subject to the conditions laid down for, a civil servant employed in a continuous establishment and no other kind of leave shall be admissible to such civil servant.

(2) A civil servant who is transferred from a non-continuous establishment to a continuous establishment and vice versa shall carry forward the balance of earned leave at his credit on the date of his transfer.

Explanation.- In this rule, "non continuous establishment" means an establishment which does not function throughout the year and "continuous establishment" means an establishment which functions throughout the year. 37. Quarantine leave.- (1) Quarantine leave is in the nature of extra casual leave and a substitute shall normally not be employed during the absence of civil servant on such leave:

Provided that where the exigencies of service are compelling, the head of the office may employ a substitute for reasons to be recorded in writing.

(2) A civil servant may be granted quarantine leave outside his leave account

to the extent that his authorized medical attendant recommends and the period of such leave shall be treated as duty with full pay and allowances of the post held by him at the time of proceeding on leave.


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38. Leave application, its sanction, etc.- (1) Except where otherwise stated, an application for leave or for an extension of leave must be made to the head of office where a civil servant is employed and, in the case of the head of office, to the next above administrative authority and the extent of leave due and admissible shall be stated in the application.

(2) An audit report shall not be necessary before the leave is sanctioned. (3) When a civil servant submits a medical certificate for the grant of leave, it

shall be by an authorized medical attendant or other registered medical practitioner in the form attached to these rules.

(3-A). No civil servant who has been granted leave on medical certificate may return to duty without first producing a medical certificate of fitness in the form attached to these rules.

(4) Leave as admissible to a civil servant under these rules may be sanctioned by the head of a Ministry, Division, Department, Office or any other officer authorized by him to do so and, when so required, leave shall be notified in the official Gazette.

(5) In cases where all the applications for leave cannot, in the interest of public service, be sanctioned to run simultaneously, the authority competent to sanction leave shall, in deciding the priority of the applications, consider:-

(i) whether, and how many applicants can, for the time being, best be spared;

(ii) whether any applicants were last recalled compulsorily from leave; and (iii) whether any applicants were required to make adjustment in the timing

of their leave on the last occasion. 39. Hospital leave and study leave.- Subject to these rules, the provisions regarding hospital leave and study leave contained in the Fundamental Rules and Supplementary Rules shall apply to the civil servants. 40. Relaxation of Rules.- The Federal Government may in a case of hardship, relax all or any of the provision of these Rules:

Provided that such relaxation shall not be less favourable to any benefit available to a Civil Servant under these Rules.


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Form-I

FORM OF MEDICAL CERTIFICATE

Signature of applicant

MEDICAL CERTIFICATE FOR CIVIL SERVANTS RECOMMENDED FOR LEAVE OR EXTENSION I ......................... after careful .............................. personal examination of the case, hereby certify that ......................... whose signature is given above, is suffering from ......... and I consider that a period of absence from duty of ....................... with effect from ...................... is absolutely necessary for the restoration of his health.

Dated, the......... Government Medical Attendant

Or Other Registered Medical Practitioner.

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

or Other Registered Medical Practitioner.


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APPLICATION FOR LEAVE Notes.-Items 1 to 9 must be filled in by all applicants. Item 12 applies only in the case of Government servants of Grade 16 and above. 1. Name of applicant 2. Leave Rules applicable 3. Post held 4. Department or Office 5. Pay 6. House rent allowance, conveyance allowance or other compensatory

allowances drawn in the present post 7. (a) Nature of leave applied for

(b) Period of leave in days (c) Date of commencement

8. Particular Rule/Rules under which leave is admissible 9. (a) Date of return from Last Leave

(b) Nature of leave (c) Period of leave in days

Dated:-

Signature of applicant

10. Remarks and recommendation of the Controlling Officer 11. Certified that leave applied for is admissible under Rule........and necessary conditions are fulfilled

Signature Dated Designation 12. Report of Audit Officer Dated

Signature Designation

13. Orders of the sanctioning authority certifying that on the expiry of leave the applicant is likely to return to the same post or another post carry the compensatory allowances being drawn by him

Dated Signature Designation


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EXPLANATORY INSTRUCTIONS FOR FILLING UP THE LEAVE ACCOUNT FORM 1. This leave account will be maintained for all civil servants of the Federal Government who were in service on the 1st July, 1978 including those who were on leave on that date and have not opted to retain the existing leave rules and all others, who enter service on or after 1st July, 1978. 2. All leave at credit in the account of a civil servant who was in service on the 1st July, 1978 shall be converted in terms of leave on full pay at the following rates:

(i) L.A.P. (a) 1 month ............30 days (b) 1 day ..........…...1 day

(ii) L.H.A.P.

(a) 1 month ............15 days (b) 2 days ........…....1 day

(Fractions if any to be ignored)

3. The Leave account shall commence with an opening entry "Due on 1-7-1978" or in the case of a civil servant, who was on leave on 1-7-1978 with effect from the date of his return from leave. For the purpose of computing the leave at credit, the service upto 30-6-1978 will be taken into account. The leave due in terms of leave on full pay in days will be noted in Column No. 21.

4. (i) In calculating the leave earned on full pay at the rate of 4 days for every calendar month the duty period of 15 days or less in a calendar month shall be ignored and those of more than 15 days shall be treated as a full calendar month for the purpose. If a civil servant proceeds on leave during a calendar month and returns from it during another calendar month and the period of duty in either month is more than 15 days, the leave to be credited for both the incomplete months will be restricted to that admissible for one full calendar month only. There shall be no maximum limit on accumulation of this leave.

(ii) The provision in (i) above will not apply to a vacation department. In such case, a civil servant may earn leave on full pay (a) when he avails himself of full vacation in a calendar year _________________ at the rate of one day for every calendar month of duty rendered (b) when during any year he is prevented from availing himself of the full vacation _____________ as for a civil servant in a non-vacation department for that year, and (c) when he avails himself of only a part of the vacation ____________ as in (a) above plus such proportion of thirty days as the number of days of vacation not taken bears to the full vacation.


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5. (a) Leave on full pay may be converted into leave on half pay at the option of the civil servant; the debit to the leave account will be at the rate of one day of the former for every two days of the latter fraction of one half counting as one full day's leave on full pay. The request for such conversion shall be specified by the civil servant in his application for the grant of leave.

(b) There shall be no limit on the grant of leave on half pay so long as it is available by conversion in the leave account. 6. L.P.R. on full pay will be noted in column No. 10 while that on half pay in columns No. 13 and 14. 7. Leave not due may be granted on full pay to be offset against leave to be earned in future for a maximum period of 365 days in the entire period of service, subject to the condition that during the first five years of service it shall not exceed 90 days in all. Such leave may be converted into leave on half pay. It shall be granted only when there are reasonable chances of the civil servant resuming duty. 8. The grant of Special leave, Maternity leave, Disability leave, Extra-ordinary leave, payment of leave pay for refused L.P.R. upto a maximum of 180 days, lump-sum payment equal to full pay upto 180 days out of leave at credit made to the family of a Government servant, whose death occurs while in Service, Seaman Sick Leave, Departmental leave, study leave, Hospital leave and Quarantine leave shall be noted in column No. 22, Maternity leave other than three times in entire service shall, however, be debited to the relevant column of the leave account. 9. When a Government servant applies for leave columns 2 to 7 shall be filled in showing the period of duty upto the date preceding that on which a Government servant intends to go on leave. The full calendar months to be noted in column 5 shall be worked out on the lines indicated in para 4 above. 10. When a Government servant returns from leave columns 8 to 23 shall be filled according to the nature of leave. If leave not due is availed of the minus balance to be shown in column No. 21 should be written in red ink.


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TREASURY RULES OF THE FEDERAL GOVERNMENT APPLICABLE TO PAKISTAN RAILWAYS

General

494. The rules in this chapter are intended primarily for the guidance of officers of Pakistan Railways, in their dealing with treasuries, and of Treasury Officers dealing with the transactions of those Railways. At places where the cash business of the treasury is conducted by the Bank, these rules shall have effect subject to the provisions of Part VI. 495. All cheques, challans and remittance notes of the Railway Department shall have the name of the Railway stamped or printed on the top in bold letters so as to enable the Bank or the Treasury Officer to classify the receipts and payments correctly against the amount of the Railway concerned.

Remittance to Treasury 496. Except as provided in sub-rule (2) of rule 7, all earnings and other receipts of the Railway, whether on capital or revenue account, shall be remitted by each Railway Administration into the treasury in accordance with the procedure prescribed in this chapter. NOTE. Amounts payable to Railways by private individuals or companies should, as far as possible, be received by cheque or in cash by the Railway Officer concerned. A similar procedure should be followed, whenever amounts are payable in cash to Railways by other Government departments.

497. Whenever under the provisions of sub-rule (2) of rule 7, cash receipts of Railway are utilised for current disbursements, the Railway Officer concerned shall, before the end of the month, sent to the Treasury Officer a cheque for the amount thus utilised, drawn in his own favour and endorsed by himself with the words “Received payment by transfer credit to …………………. Railway”.

Provided that the Financial Adviser and the Chief Accounts Officer may with the prior approval of Ministry of Communications exempt any particular transaction or class of transactions from the operation of this rule.

498. No deposit account can be opened in a treasury by officers of the Railway Department, whatever sums are paid into a treasury by a Railway Officer, or on his account, must be carried to the credit of the Railway Administration concerned.

NOTE. This rule applies also to deposits made, at the instance of the Railway Department, by Municipalities or other Local Funds or Local Bodies, to meet the cost of works to be carried out by that department. In such cases, the accompanying challan should state clearly the name of


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the Railway (and if possible, of the Railway district) to which the amount is creditable and of the work to which the deposit relates. 499. A Railway Officer who has frequently to make the remittances shall keep a book in which he will enter all his remittances to the treasury. This book shall accompany the remittance and the challan to be receipted by the treasury. Whenever moneys other than the ordinary earnings have to be deposited into a treasury by a Railway Officer, a copy of the challan or remittance note for the moneys so deposited shall be immediately sent by the remitting officer to his Financial Adviser and Chief Accounts Officer. NOTE. Remittances made to the Bank of cheques paid in as Railway receipts should be entered in the remittance book, but in the place for the treasury receipt should be entered “by Bank Cheques”, and the book need not be sent with the remittance, provided that the cheques are always endorsed “Pay to the Bank of ………………. ” or “Credit account of Government”. 500 (1). In the case of open lines of Railway, remittances shall be made by or on behalf of the Financial Adviser and Chief Accounts Officer of the Railway as far as possible daily. Each remittance shall be sent under cover of a special form (State Railway Form No. A.938), tendered in duplicate, giving full particulars of the remittance. The Treasury Officer shall write in words at the foot of each form the amount received, and return one of the forms as a receipt, the other being retained in the treasury.

(2). In the case of railway stations permitted to pay their earnings direct to local treasuries, each remittance shall be sent with the book of remittance notes (State Railway Form No. A. 938) which contains one block foil and two counterfoils. These counterfoils and the block foil shall be filled in by the Station Master to show the full particulars of the remittance. The Treasury Officer shall write in words at the foot of each form the amount received and retain the second counterfoil, returning the book with the block foil and the remaining counterfoil duly initialed and signed respectively.

NOTE. Remittances made into treasuries by Railways on the last working day of a financial year should, on the authority of the Railway chalans, be brought into the treasury accounts for the day on which they are received, even though they remain unshroffed. When, however, they are subsequently shroffed, any excesses or deficiencies which may come to light between the shroffed amount and the sums previously brought into accounts, should be adjusted with the Railway Department in the treasury accounts for July. When a refund is made to a potdar, the Treasury Officer should send a separate intimation of the amount to the Railway Officer who made the remittance.

Drawings from Treasury

501. Disbursing officers of Railways, who may be so authorized by the Financial Adviser and Chief Accounts Officer may draw cheques on specified treasuries with which they may be placed in accounts. No letter of credit will be issued, specifying any limit up to which such cheques may be drawn.


APPENDIX XV

(SEE PARAGRAPH 905)

Page 3 of 8

Subordinate Railway Officers

502. A railway disbursing officer authorized to draw money by cheques may empower any of his subordinate officers to draw cheques against his own drawing account to any extent he may specify, supplying him with a cheque book bearing a different number from his own and advising the treasury thereof. NOTE. Cheques drawn and paid under a letter of authority issued by a disbursing officer should be dealt with in the same way as if drawn by himself. The letter of authority should be dealt with the Treasury Officer in accordance with the procedure prescribed in rule 194. 503. When funds are required for a subordinate at a different treasury from that with which a disbursing officer himself banks, the latter shall get himself placed in account with that treasury, and then empower his subordinate to draw against it. Funds may not be made available for such a purpose by means of State Bank drafts.

Payments at Sub-treasuries

504. Subject as provided in rules 150 and 163, funds may be obtained by a disbursing officer or his subordinate officers from sub-treasuries, by means of cheques.

Service Postage Stamps

505. Officers of Railways requiring service postage stamps shall send a cheque for the value of such stamps drawn in favour of the officer who supplies the stamps, in accordance with the procedure prescribed in rule 317.

Compensation for Land

506. The procedure to be observed for the payment of compensation for lands taken up for the purpose of the Railway, when such payments are made by the Collector or any other officer not acting as a Railway disburser, shall be Governed by the orders contained in Appendix 6. Special Land Acquisition Officers acting as disbursers of the Railway Department shall be treated for the purposes of the rules in this chapter as officers of the Railway Department and moneys can be issued for their disbursement only in conformity with the provisions of those rules.

Supplemental

507. Subject to the general provisions of this chapter, supplementary instructions for the guidance of departmental officers may be laid down by departmental regulations.


APPENDIX XV

(SEE PARAGRAPH 905)

Page 4 of 8

Annexure to Appendix XV

Payment of Revenues of the Federal Government into the Federal Consolidated Fund Rule 7. (1) Save as hereinafter provided in this section, all moneys received by or tendered to Government officers on account of the revenues of the Federal Government shall without undue delay be paid in full into a treasury or into the Bank, or in the case of moneys received by, or tendered to the Ambassador of Pakistan in the United Kingdom, into such Bank or Banks as may be authorised by the State Bank of Pakistan in this behalf, and shall be included in the Federal Consolidated Fund of the Federal Government. Moneys received as aforesaid shall not be appropriated to meet departmental expenditure, nor otherwise kept apart from the Federal Consolidated Fund of the Federal Government. No department of the Government may require that any moneys received by it on account of the revenues of the Federal Government be kept out of the Federal Consolidated Fund of the Federal Government. (2) Notwithstanding anything contained in sub-rule (1) of this rule, direct appropriation of departmental receipts for departmental expenditure is authorised in the following cases, that is to say:-

(a) In the case of cash receipts utilised in accordance with departmental regulations by Postmasters and other heads of offices of the Pakistan Post Office and the Pakistan Telegraph and Telephone Departments for departmental purposes ;

(b) In the case of moneys received on account of the service of summons,

diet-money of witnesses and similar purposes, in Civil, Revenue and Criminal cases ;

(c) In cases of deposits received at a Civil Court and utilised by the Court to

meet claims for the refund of such deposits ; (d) In the case of fees received by Government servants appointed Notaries

Public under Act XXVI of 1881, and utilised to defray legal expenses incurred by them in the discharge of their duties as such Notaries Public;

(e) In the case of the Public Works Department and the Department of

Federal Excises and Land Customs to permit the use under departmental regulations of cash receipts temporarily for current works expenditure or, in very exceptional cases, for disbursement of pay and travelling allowance charges, where this course has been authorised by the Accountant General to prevent any abnormal delay in payment;


APPENDIX XV

(SEE PARAGRAPH 905)

Page 5 of 8

(f) In the case of cash collections of the Customs Department utilised, under special authorisation of the Government, in meeting payments on account of departmental expenditure;

(g) In the case of cash received by the Forest Department and utilised in

meeting immediate local expenditure; (h) In the case of cash found on the persons of prisoners at the time of their

admission to jail, and used for the repayment by jail Superintendents under departmental regulations of similar sums due to other prisoners on their release;

(i) In the case of cash receipts of Railways utilised under departmental

regulations or with the previous approval, general or special, of the President, for departmental purposes;

(j) In cases of Government libraries, to permit the replacement of books,

belonging to the Library, which are not returned by borrowers, out of their deposit money;

(k) Deleted. (l) Deleted.

(i) Deleted. (ii) Deleted.

(m) Deleted. (n) In the ease of the Survey of Pakistan Department, to permit the payment

of commission to Map Agents out of map sale receipts; (o) Deleted. (p) In the case of Branch Military Dairies located at stations where there is no

treasury, Military treasure chest or authorised bank, to enable the sale proceeds of dairy produce being utilised for meeting their current expenditure, the equivalent amount being remitted into treasury by the parent Dairy Farms;

(q) Deleted.


APPENDIX XV

(SEE PARAGRAPH 905)

Page 6 of 8

(r) In the case of sale proceeds of office furniture, etc., purchased from the office Allowance Fund of a Military Unit or Office, and utilised under departmental regulations, for the purposes of the Fund;

(s) In the case of the Collectorates of Customs and Federal Excise and Land

Customs, to permit the payment of:

(i). commission to duly authorised auctioneers out of the sale proceeds of the auctioned goods and

(ii). rebate or refund claim on account of customs-duties, excise duty

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

(t) In the case of the Department of Investment Promotion and Supplies, to

permit the payment of commission to duly authorised auctioneers out of the sale proceeds of the auctioned goods ;

Provided that the authority hereby given for appropriation of departmental receipts for departmental expenditure shall not be construed as authority to keep the departmental receipts and expenses defrayed therefrom outside the account of the payments into and the withdrawals from the Federal Consolidated Fund.

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


APPENDIX XV

(SEE PARAGRAPH 905)

Page 7 of 8

Rule 163. A Government officer authorized to draw cheques on sub-treasuries shall give notice to the Treasury Officer from time to time of the probable amount of his drawings on each sub-treasury, in order that funds may be provided as far as possible. Where sub-treasuries are in charge of persons not acquainted with English, bi-lingual cheques shall be used, and if these cheques are not used, paying officer is responsible for calling attention to this rule. Rule 194. (1) Every payment made on the authority of any letter of credit or assignment must, without fail, be noted at the time of payment under the Treasury Officer’s initials either in the appropriate register of payments, or on the reverse of the letter of credit or assignment itself.

(2) The Treasury Officer must bear in mind that the letter of credit or assignment shows the maximum amount he has authority to pay, or the departmental officer credited has authority to ask for, and that any further payment is made at the Treasury Officer’s own risk; the progressive total of his payments must, therefore, be so recorded that there can be no risk of overpayment.

Service Postage Stamps

Rule 317. The following procedure shall be adopted by Government officers for obtaining service postage stamps from the treasury and for the adjustment of their value:– (1) Officers who draw money from the treasury on contingent bills.– A bill in Form T.R. 34 should be prepared by the departmental officer when he requires service postage stamps. The bill should contain the acknowledgment of the drawing officer of the receipt of the stamps indented for and should in other respects be treated in the same way as a contingent bill for drawing cash from the treasury. The Treasury Officer should pass the bill for payment by transfer, have the stamps issued and enter the amount in the list of payments, crediting the value of the stamps in the same manner as if cash were realised. NOTE. Departmental Officers at Karachi, Rawalpindi and Islamabad who draw money for contingent expenditure by bills presented at the office of the Accountant General, Pakistan Revenues should present their bills for service stamps at the Karachi and Rawalpindi treasuries. (2) Officers who draw money by cheque.- Cheques to be presented in payment of the value of service stamps should be drawn in favour of the officer (official designation without name) who supplies the stamps, whether they are drawn by the officer who indents for the stamps or by a departmental officer on the indenting officer's requisition. Such cheques must always be crossed in accordance with the provisions of sub-rule (1)


APPENDIX XV

(SEE PARAGRAPH 905)

Page 8 of 8

of rule 157. Cheques drawn on the Bank may be accepted and the stamps issued without insisting on the cheques being deposited first in the Bank. A separate indent drawn in Form T.R. 35 should accompany the cheque. The Treasury Officer will retain the indent and grant a receipt under rule 103. In respect of cheques presented by indenting officers of the Defence Department, the procedure laid down in note 1 under rule 103 should be observed. (3) Officers at headquarters of Provinces whose bills are pre-audited by the local Accountants General.- Subject to the concurrence of the Provincial Government concerned, one of the following methods may be adopted at the option of the Accountant General:-

i. The charges for service postage stamps may be drawn on separate contingent bill forms in the usual way, and separate cheques thereof may be issued by the Accountant General in favour of the officer who supplies the stamps. Cheques so issued will not be subject to any special minimum amount.

ii. Bills for service postage stamps may be prepared in Form T.R. 34

and paid by transfer in the usual way by the Stamp Officer, without pre-audit in the Accountant General's office. The Stamp Officer will submit the bills to audit in support of the issues in the stamp account in the same way as other Treasury Officers.

One or other of these two alternatives should be definitely adopted once for all to prevent the confusion and possibility of fraud which diversity of procedure at the same station may entail.


CHART OF ACCOUNTS

(SEE PARAGRAPH 1007)

APPENDIX XVI

Code Description Code Description

F 27 1 PR01 01 General Manager, Operations 000 Senior Accounts Office/GB HQ (Headquarters, Lahore)02 FA & CAO, Pakistan Railways 001 Divisional Accounts Office, Karachi03 FA & CAO, Revenue 002 Divisional Accounts Office, Sukkur04 Traffic Department 003 Divisional Accounts Office, Multan05 Civil Engineering Department 004 Divisional Accounts Office, Lahore06 Electrical Department 005 Divisional Accounts Office, Rawalpindi07 Signal Department 006 Divisional Accounts Office, Quetta08 Telecom Department 007 Divisional Accounts Office/WAC/MGPR, (Workshops Accounts Moghalpura)09 Locomotive Department 008 -10 Wagon Department 009 Divisional Accounts Office, Peshawar11 Carriage Department 010 Senior Accounts Office/Revenue, Lahore (Traffic Accounts, Lahore)12 Stores Department 011 SAO/Pension & Funds, Headquarters, Lahore13 MIS Department 012 SAO/Stores, Headquarters, Lahore14 Law Department 013 AO/MIS/ HQ (IT Centre, HQ, Lahore)15 Police Department 014 AO/Steel Shop/MGPR (Steel Shop, Moghalpura, Lahore)21 General Manager, Manufacturing & Services 015 AO/CDL/ Rawalpindi (Central Diesel Locomotive Shop, Rawalpindi)22 FA & CAO, Manufacturing & Services 016 AO/C&W/Hyderabad (Carriage and Wagon Shop, Hyderabad)31 General Manager, Development 017 S F&AO/TR Karachi (Track Rehabilitation Project, Karachi)32 Directorate of Schools 018 S F&AO/EPZ Karachi (Export Processing Zone, Karachi)33 Medical Department 019 AO/Dry Port Karachi (Dry Port, Karachi)34 Research IRM Surveys 020 S F&AO/DOT (Doubling of Track, HQ, Lahore)41 Chief Internal Auditor 021 S F&AO/MPS/Karachi (Mirpur Khas Project, Karachi)42 Federal Government Inspector of Railways 022 AO/ RBOD /K.C (Right Bank Outfall Drain, Karachi)43 Marketing Department 023 S F&AO/M&S (Manufacturing & Services, Headquarters, Lahore)44 Railway Board 024 SAO/CF/Islamabad (Carriage Factory, Islamabad)

025 SAO/LMF/Risalpur (Locomotive Factory, Risalpur)026 S F & AO/ CSF / HQ / LHR (Concrete Sleeper Factories, Lahore)027 S F & AO/ AVLB, MGPR/WAC (Moghalpura Workshops Lahore)028 S F&AO/ H.C.W/ MGPR (High Capacity Wagons, Moghalpura, Lahore)029 S F&AO/ RE (Rehabilitation, Moghalpura, Lahore)030 Deputy Director/Walton (Training Centre, Walton, Lahore)031 AO Payment Islamabad (Ministry of Railways, Islamabad)

District and DDO codes (suggested by NAM training manual) have been ignored in the coding scheme as Railways does not report its transactions on the basis of district and DDO. Accounting unit element has been taken into consideration because Railways has developed the accounting units for financial reporting purposes.

1) Entity Element

DivisionAttached

DepartmentDepartment / Spending unit Accounting Unit

Govt Ministry

Page 1 of 100


(SEE PARAGRAPH 1007)APPENDIX XVI

Code Description Code Description Code Description

A01 Employee Related Expenses

A011 Pay Pay of Officers (A01101 - A01150)

A01101 Basic PayA01102 Personal PayA01103 Special PayA01104 Technical PayA01105 Qualification PayA01106 Pay of Contract StaffA01107 Index PayA01108 Pay of Shaheed Police OfficersA01109 Command PayA01150 Others

Pay of Other Staff (A01151 - 99)A01151 Basic PayA01152 Personal PayA01153 Special PayA01154 Good Conduct PayA01155 Qualification PayA01156 Pay of Contract StaffA01157 Index PayA01158 Pay of Shaheed Police OfficialsA01170 Others

A012 Allowances Regular Allowances (A01201 - 10)A01201 Senior Post AllowanceA01202 House Rent Allowance

2) Object Element

Detailed ObjectMajor Object Minor Object

Page 2 of 100



Code Description Code Description Code DescriptionDetailed ObjectMajor Object Minor Object

A01203 Conveyance AllowanceA01204 Sumptuary AllowanceA01205 Dearness AllowanceA01206 Local Compensatory AllowanceA01207 Washing AllowanceA01208 Dress AllowanceA01209 Special Additional AllowanceA01210 Risk Allowance

Other Regular Allowances (A01211 - 70)A01211 Hill AllowanceA01212 Telecommunication AllowanceA01213 Expatriation AllowanceA01214 Postal Operation AllowanceA01215 Extra Departmental Employees AllowanceA01216 Qualification AllowanceA01217 Medical AllowanceA01218 Fixed Contingent/Stationary AllowanceA01219 Foreign AllowanceA01220 Language AllowanceA01221 Accreditation AllowanceA01222 Hardship AllowanceA01223 Exchange Compensation AllowanceA01224 Entertainment AllowanceA01225 Instructional AllowanceA01226 Computer AllowanceA01227 Project AllowanceA01228 Orderly AllowanceA01229 Special Compensation AllowanceA01230 Dusting AllowanceA01231 Drinking Water Allowance

Page 3 of 100




A01232 Performance Evaluation AllowanceA01233 Unattractive Area AllowanceA01234 Training AllowanceA01235 Secretariat AllowanceA01236 Deputation Allowance A01237 Design AllowanceA01238 Charge AllowanceA01239 Special AllowanceA01240 Utility Allowance for GasA01241 Utility Allowance For ElectricityA01242 Consolidated Travelling AllowanceA01243 Special AllowanceA01244 Adhoc ReliefA01245 Indexed House Rent AllowanceA01246 Indexed Conveyance AllowanceA01247 NAB Allowance A01248 Judicial AllowanceA01249 Utility Allowance to Ministers/Ministers of StateA01250 Incentive AllowanceA01251 Mess AllowanceA01252 Non Practicing AllowanceA01253 Science Teaching AllowanceA01254 Anaesthesia AllowanceA01255 Hostel Superintendent AllowanceA01256 Special Adhoc Relief AllowanceA01257 RC Allowance A01258 President/Prime Minister/Parliament House AllowanceA01259 Fuel Allowance A01260 Ration AllowanceA01261 Constabulary Allowance

Page 4 of 100




A01262 Special Relief AllowanceA01263 Research AllowanceA01264 Technical AllowanceA01265 Cash Handling AllowanceA01266 Disturbance AllowanceA01267 Warden/Boarding AllowanceA01268 Cost of Living AllowanceA01269 Basic Science AllowanceA01270 OthersA0120A Special Message AllowanceA0120B Servant AllowanceA0120C Club AllowanceA0120D Integrated AllowanceA0120E Housing Subsidy Allowance to Government ServantsA0120F Mobility AllowanceA0120G Field Allowance A0120H Hair Cutting AllowanceA0120I Remote Area AllowanceA0120J ATS AllowanceA0120K Special Judicial AllowanceA0120L Hard Area Allowance @ 50% of running basic pay for Northern AreasA0120M Car AllowancesA0120N Special Allowance @ 20% of Basic Pay for Secretariat EmployeesA0120P Adhoc Relief - 2009A0120Q Fixed Daily AllowanceA0120R Prison AllowanceA0120S Elite Force AllowanceA0120T Education Allowance

Other Regular (Allowances excluding TA) (A01271 - 99)A01271 Overtime Allowance

Page 5 of 100




A01272 Night Duty AllowanceA01273 Honoraria A01274 Medical ChargesA01275 Rest and Recreation AllowanceA01276 Outfit AllowanceA01277 Contingent Paid StaffA01278 Leave SalaryA01279 Extra Duty AllowanceA01280 Out Station AllowanceA01281 Danger Money AllowanceA01282 Session AllowanceA01283 Field AllowanceA01284 Firewood AllowanceA01285 Motor Cycle Maintenance AllowanceA01286 Suspension AllowanceA01287 Land Revenue Collector's AllowanceA01288 Contract AllowanceA01289 Teaching AllowanceA01290 President / Governor's House AllowanceA01291 Special Allowance For Hiring Drivers to the Parliamentary Secretaries / Chairmen Standing

CommitteesA01292 Screener AllowanceA01293 Diet chargesA01294 Ticketing AllowanceA01295 Road Safety Education AllowanceA01299 Others

A02 Project Pre-investment Analysis

A021 Feasibility Studies A02101 Feasibility Studies

A02102 Consultant based Feasibility Studies

Page 6 of 100




A022 Research, Surveys and Exploratory Operations

A02201 Research and Surveys

A02202 Exploratory Operation A02203 Consultant Based Research and SurveysA02204 Consultant Based Exploratory Operation

A03 Operating Expenses A030 Fuel and Power A03001 High Speed Diesel (HSD) Oil- Operational

A03002 High Speed Diesel (HSD) Oil - Non OperationalA03003 Furnace Oil - OperationalA03004 Furnace Oil - Non OperationalA03005 Electric TractionA03070 Others

A031 Fees A03101 Bank FeesA03102 Legal FeesA03103 License FeeA03170 Others

A032 Communication A03201 Postage and TelegraphA03202 Telephone and Trunk CallsA03203 Telex,Teleprinter and FaxA03204 Electronic CommunicationA03205 Courier and Pilot ServiceA03270 Others

A033 Utilities A03301 GasA03302 WaterA03303 ElectricityA03304 Hot and Cold Weather ChargesA03370 Others

A034 Occupancy Costs Occupancy Cost (A03401 - A03470)A03401 Charges

Page 7 of 100




A03402 Rent for Office BuildingA03403 Rent for Residential BuildingA03404 Rent for Other BuildingsA03405 Rent other than on BuildingA03406 RoyaltiesA03407 Rates and TaxesA03408 Rent of Machine and EquipmentA03409 InsuranceA03410 SecurityA03411 Rent of Hall for Council MeetingsA03412 Sewerage Charges/Waste ChargesA03470 Others

A035 Operating Leases Operating Leases (A03501 - A03570)A03501 Machinery and EquipmentA03502 BuildingA03503 Motor VehiclesA03504 ComputersA03506 Medical Machinery and Technical EquipmentA03570 Others

A036 Motor Vehicles Motor Vehicles (A03601 - A03670)A03601 FuelA03602 InsuranceA03603 RegistrationA03670 Others

A037 Consultancy and Contractual Work

Consultancy and Contractual Work (A03701 - A03770)

A03701 ComputerA03702 ManagementA03703 Government DepartmentsA03770 Others

Page 8 of 100




A038 Travel & Transportation

Government Servants (A03801 - A03820)

A03801 Training - DomesticA03802 Training - InternationalA03803 Other - DomesticA03804 Other - InternationalA03805 Travelling AllowanceA03806 Transportation of GoodsA03807 P.O.L Charges, Aeroplanes, Helicopters, Staff Cars, Motor CyclesA03808 Conveyance ChargesA03809 CNG Charges (Government)A03810 Tour Expenditure State Conveyance and Motor CarsA03811 Railway Concession VoucherA03820 Others

A038 Travel & Transportation

Other than Government Servants (A03821 - 40)

A03821 Training-DomesticA03822 Training - InternationalA03823 Other - DomesticA03824 Other - InternationalA03825 Travelling AllowanceA03826 Transportation of GoodsA03827 P.O.L Charges, Aeroplanes, Helicopters, Staff Cars, Motor CyclesA03828 Conveyance ChargesA03829 CNG Charges (Non-Govt)A03840 Others

A039 General General (A03901 - 3971)A03901 StationeryA03902 Printing and PublicationA03903 Conferences / Seminars / Workshops / Symposia

Page 9 of 100




A03904 Hire of VehiclesA03905 News Papers, Periodicals and BooksA03906 Uniforms and Protective ClothingA03907 Advertising & PublicityA03908 Discount GivenA03909 Tax Refunds A03910 Commission PaidA03911 Loss on ExchangeA03912 Expenditure on Pakistani Delegations to Foreign CountriesA03913 Contribution & SubscriptionA03914 Secret Service ExpenditureA03915 Payments to Government Department for Services RenderedA03916 Essay Writing and CopyrightsA03917 Law ChargesA03918 Exhibitions, Fairs and other National CelebrationsA03919 Payment to Other for Services RenderedA03920 Relief and Repatriation of Civilian InterneesA03921 Unforeseen Expenditures for Disaster Preparedness & ReliefA03922 Reimbursement of interest to BankA03923 Security of VIPsA03924 Expenditure on Refugees, Security, Prisoners & DetaineesA03925 Subsistence Allowance to Detainees A03926 Allied Branch of the Provincial C.I.DA03927 Purchase of Drugs and MedicinesA03928 Expenditures on Confiscated Goods A03929 Weight & Measures, Trade Marks and Patent RightsA03930 Vocational and Manpower Training A03931 Expenditure on Foreign Experts Assistance Received from AbroadA03932 Demarcation of Pakistan-India BoundaryA03933 Services Charges

Page 10 of 100




A03934 Re-imbursement of T.T Charges to Banks for Home RemittancesA03935 Depreciation ExpensesA03936 Foreign/Inland Training Course FeeA03937 Refresher/Recurrent Courses of Pilot A03938 Insurance of Aircrafts and PilotsA03939 Landing/Parking Charges of AircraftsA03940 Unforeseen ExpenditureA03941 Expense against National Fund for Control of Drug AbuseA03942 Cost of Other StoresA03943 HIV/AIDS - Training ForeignA03944 HIV/AIDS - Local Training and MeetingsA03945 HIV/AIDS - Technical AssistanceA03946 HIV/AIDS - SurveillanceA03947 HIV/AIDS - Monitoring, Research & EvaluationA03948 HIV/AIDS - Behaviour Change communication and AdvocacyA03949 HIV/AIDS - Services for vulnerable PopulationA03950 HIV/AIDS - Drugs & Medical SuppliesA03951 HIV/AIDS -ContingenciesA03952 HIV/AIDS -Operational Cost of Old Surveillance CentresA03953 Investigation CostA03954 Ordnance StoreA03955 Other Store - Tear Gas/Computer , StationaryA03956 Losses to Local Government and Entities due to Abolition of TaxesA03957 Special Costs incurred in Performance of Government FunctionariesA03958 Special Expenditures Incurred in Executives DirectivesA03959 Stipend, Incentives, Awards and Allied ExpenditureA03960 Expenditures on Foreign Delegations Arriving in PakistanA03961 Discount on Judicial StampsA03962 Discount on Non Judicial StampsA03970 Others

Page 11 of 100




A03971 Cost of State Trading MedicinesA03972 Expenditure on Diet for PatientsA03973 Monitoring/SEMISA03974 School Rehabilitation Program/Terms of PartnershipA03975 School Management Committee (SMC)A03976 Public Private PartnershipA03977 Stipend to Girls StudentsA03978 Free Text BooksA03979 Teachers/Managers TrainingA03980 Incremental Technical Assistance StaffingA03981 Learning Assessment/ PEACEA03982 Capacity BuildingA03983 Expenditure Tracking/Monitoring

A04 Employees Retirement Benefit

A041 Pension Pension (A04101 - 4170)

A04101 Pension - CivilA04102 Commuted Value of Pension - CivilA04103 Gratuity - CivilA04104 Other Pension (e.g. Family Pension)A04105 Gratuities (e.g. Gratuity where Pension is not Mature)A04106 Reimbursement of Medical Charges to PensionersA04107 Pension -DefenceA04108 Commuted Value of Pension - DefenceA04109 Gratuity - DefenceA04110 Payment of Pension Contribution of Ex-Local Fund EmployeesA04111 Travelling Allowance for Retired Government Servants in Connection with Journey on

Medical GroundsA04112 Grants to Civil-DefenceA04113 Superannuation and Retirement AllowanceA04114 Superannuation Encashment on L.P.R

Page 12 of 100




A04115 30% of Minimum Pay Scale as Social Security Benefit in Lieu of Pension to Contract Appointee

A04116 Pension Contribution (LCS/ Non LCS)A04170 Others

A042 Others - Post Retirement Benefits

A04201 Employer's Contribution to Benevolent Fund

A04202 Post Retirement Free Medical FacilityA04203 Post Retirement Travel FacilityA04220 Others

A05 Grants, Subsidies and Write offs of Loans / Advances / Others

A051 Subsidies Subsidy (A05101 - A05120)

A05101 WheatA05102 FoodA05103 Edible oilA05104 FertilizerA05105 TubewellA05106 CottonA05107 Freight Subsidy on imported cementA05108 Subsidy on Imported Whole Gram BlackA05109 Mark-up Rate Subsidy for Spinning IndustriesA05120 Others

A052 Grants Domestic Grants Domestic (A05201 - A05270)A05201 To Federal Government A05202 To Provincial Government A05203 To District GovernmentA05204 To TMAsA05205 To Financial InstitutionA05206 To Non Financial Institution

Page 13 of 100




A05207 To Union AdministrationA05208 Local BodiesA05209 Share from Provincial Allocable Amount (District Government)A05210 Special Grants from Provincial Retained Amounts (District Government)A05211 Federal Funded Projects (District Government)A05212 Special Grants from Provincial Allocable Amounts (TMAs)A05213 Special Grants from Provincial Retained Amounts (TMAs)A05214 Federal Funded Projects/Schemes (TMAs)A05215 Grants to Union AdministrationA05216 Financial Assistance to the Families of Civil Servants Who Expire during ServiceA05217 Share from Provincial Allocable Amount (Cantonment Board)A05218 Special Grants from Provincial Retained Amount (Cantonment Board)A05270 To Others

A053 Write off of Loans and Advances

Write-off of Loans and Advances (A05301 - A05320)

A05301 Government ServantsA05320 Others

A054 Write off / Loss of Assets

A05401 Inventories Obsolescence / Slow Moving Charge

A05402 Impairment of Property, Plant and EquipmentA05403 Write off of InventoriesA05404 Loss on Disposal of Property, Plant and EquipmentA05405 Loss on Sale of ScrapA05420 Others

A06 Transfers A061 Scholarships, Bonuses and Other Awards

Scholarships (A06101 - A06104)

A06101 Merit ScholarshipsA06102 Other ScholarshipsA06103 Cash Awards

Page 14 of 100




A06104 BonusesA062 Technical Assistance Technical Assistance (A06201 - A06270)

A06201 Expenditures on Foreign Trainees in PakistanA06202 Contribution To International AgenciesA06270 Others

A063 Entertainments and Gifts

Entertainment & Gifts (A06301 - A06399)

A06301 Entertainments and GiftsA064 Other Transfer

PaymentsOther Transfer Payments (A06401 - A06470)

A06401 To Foreign GovernmentsA06402 Contributions/Transfers to Reserve FundA06403 Renewal & ReplacementsA06404 Return To Government InvestmentA06405 To Sugar Cess Fund A06406 Premium under Group Term Insurance Schemes for employees of NH & MPA06407 Transfer to Staff Benefit Fund - RailwaysA06408 Premium for Railways Employees Group InsuranceA06470 Others

A065 Public Private Partnership

A06501 Grant In Aid to Sindh Education Foundation

A06502 Fellowship ProgramA06503 100 Community Supported SchoolsA06504 Early Learning ProgramA06505 Rural Based Community SchoolA06506 Promotion of Private School in Rural AreaA06507 Integrated education Learning ProgramA06599 Others

A07 Interest Payment A071 Interest - Domestic Debts

Permanent Debt (A07101 - 10)

Page 15 of 100




A07101 To Federal Government A07102 To Provincial GovernmentsA07103 To District GovernmentsA07104 To TMAsA07105 To Financial InstitutionA07106 To Non Financial InstitutionsA07107 SukukA07110 Others

Floating Debt (A07111-20)A07111 To Federal Government A07112 To Provincial GovernmentsA07113 To District GovernmentsA07114 To TMAsA07120 Others

Unfunded Debt (A07121 - 30)A07121 To Federal Government A07122 To Provincial GovernmentsA07123 To District GovernmentsA07124 To TMAsA07130 Others

A072 Interest - Foreign Permanent Debt (A07201 - 10)A07201 To Federal Government A07202 To Provincial GovernmentsA07203 To Financial InstitutionsA07204 To Non Financial InstitutionsA07205 Suppliers' CreditA07210 Others

A073 Others Other Obligations (A07301 - A07399)A07301 Other Obligations (e.g. Depreciation and other Reserve Fund, Deposits of Income Tax Under

Section18A etc.)

Page 16 of 100




A07302 Other payments ( e.g. Management of Loan, Interest of Commercial Banks, Loan on Food Account)

A07303 On Loans Received by Post Office etc.A074 Interest / Profit on

National Savings Schemes

A07401 Defence Savings Certificates

A07402 Special Savings CertificatesA07403 Regular Income CertificatesA07404 Behbood Savings CertificatesA07430 Other Savings CertificatesA07431 Pensioner Benefit AccountsA07432 Special Savings AccountsA07433 Savings AccountsA07434 Mahana Amdani AccountsA07460 Other Savings Accounts

A08 Loans and Advances A081 Advances to Government Servants

Advances To Government Servants (A08101 - A08170)

A08101 House Building AdvanceA08102 Motor Car AdvanceA08103 Motor Cycle/Scooter AdvanceA08104 Cycle AdvanceA08170 Others

A082 Provinces Loans To Provinces (A08201 - 08210)A08201 NWFP A08202 PunjabA08203 SindhA08204 BalochistanA08205 Drought Emergency Relief AssistanceA08206 Federal DERA Unit(See A08701and 02)

Page 17 of 100




A083 District Govt. / TMAs Loans to Districts/TMAs Government (A08301 - A08310)A08301 NWFP A08302 PunjabA08303 SindhA08304 BalochistanA08310 Others

A084 Loans to Financial Institutions

Loans to Financial Institutions (A08401 - A08499)

A08401 Loans to Financial InstitutionsA08499 Others

A085 Loans to Non-Financial Institutions

Loans to Financial Institutions (A08501 - A08599)

A08501 Loans to Non-Financial InstitutionsA08599 Other

A086 Loans to Others Loans to Private Sector (A08601 - A08670)A08601 Private SectorA08670 Others

A087 Drought Emergency Relief Assistance

DERA Loans (A08701 - A08799)

A08701 Federal DERA UnitA08702 Drought Emergency Relief Assistence (Provincial) - BlockedA08703 NWFP A08704 PunjabA08705 SindhA08706 BalochistanA08707 Others (FATA, FANA, AJK)

A09 Expenditures on Acquiring of Physical Assets

A091 Purchase of Building Purchase of Building and Structures (A09101 - A09170)

Page 18 of 100




A09101 Land and BuildingsA09102 Land and Buildings - Residential BuildingsA09103 Land and Buildings - Office BuildingsA09104 Buildings and Structures - OthersA09170 Others

A092 Computer Equipment Computer Equipment (A09201 - A09299)A09201 HardwareA09202 SoftwareA09203 I.T. Equipment

A093 Commodity Purchases (Cost of State Trading)

Commodity Purchases(A09301-A09370)

A09301 Food (Sugar)A09302 FertilizerA09303 CoalA09304 Cost of State Trading-Food (Wheat)A09305 Cost of State Trading-Food (Rice)A09306 Cost of State Trading-OthersA09307 Provincial Judicial StampsA09370 Others

A094 Other Stores and Stocks

Other Stores and Stocks (A09401-A09470)

A09401 Medical StoresA09402 NewsprintA09403 TractorsA09404 Medical and Laboratory EquipmentA09405 Workshop EquipmentA09406 Storage and Carrying ReceptaclesA09407 Specific ConsumablesA09408 Generic Consumables

Page 19 of 100




A09409 Medical StockA09410 Life saving Medical SuppliesA09411 General Utility ChemicalsA09412 Specific Utility ChemicalsA09413 Drapery, Fabrics, Clothing and allied materialA09414 InsecticidesA09470 Others

A095 Purchase of Transport Purchase of Transport (A09501-A09599)

A09501 Purchase of TransportA09502 Diplomatic CarsA09503 Others

A096 Purchase of Plant & Machinery

Purchase of Plant and Machinery (A09601-A09699)

A09601 Purchase of Plant and MachineryA09602 Cold Storage EquipmentA09603 Signalling SystemA09604 Railways Rolling Stock

A097 Purchase of Furniture & Fixture

Purchase of Furniture and Fixture (A09701-A09799)

A09701 Purchase of Furniture & FixtureA09702 Unkept Furnishings

A098 Purchase of Other Assets

Purchase of Other Assets (A09801-A09899)

A09801 Purchase of Live stocksA09802 OthersA09899 Others

A10 Principal Repayments of Loans

A101 Loans - Domestic Principal Repayment (A10101-A10170)

Page 20 of 100




A10101 Domestic DirectA10102 To Federal Government A10103 To Provincial GovernmentsA10104 To District GovernmentsA10105 To TMAsA10106 To Financial InstitutionsA10107 To Non Financial InstitutionsA10108 Federal Investment BondsA10109 Foreign Exchange Bearer CertificatesA10110 US Dollar Bearer CertificatesA10111 Foreign Currency Bearer CertificatesA10112 Special US Dollar BondsA10113 Pakistan Investment BondsA10114 SukukA10170 To Others

A102 Principal Repayment of Loans - Foreign

Repayment Of Foreign Loans (A10201-A10270)

A10201 Foreign DirectA10202 To Federal GovernmentA10203 To Financial InstitutionsA10204 To Non-Financial InstitutionsA10205 Suppliers' CreditA10270 To Others

A103 Principal Repayment of Loans - Others (NES)

Other Repayments (A10301-A10399)

A10301 Other Repayments

Page 21 of 100




A104 Principal Repayment of Loans - Floating Debt

Repayment Of Floating Debts (A10401-A10499)

A10401 Prize BondsA10402 Treasury BillsA10403 Ways and Means AdvancesA10404 Cash Credit Accommodation

A11 Investments A111 Investment - Domestic Domestic Investments (A11101-A11170)

A11101 To Financial InstitutionsA11102 To Non-Financial InstitutionsA11170 To Others

A112 Investment - Foreign Foreign Investments (A11201-A11270)A11201 To Financial InstitutionsA11202 To Non Financial InstitutionsA11203 Contribution to International Financial InstitutionA11270 To Others

A113 Investment - Others Other Investments (A11301-A11399)A11301 Others

A12 Civil Works A121 Roads, Highways and Bridges

Roads, Highways and Bridges (A12101-A12199)

A12101 HighwaysA12102 Other RoadsA12103 Bridges of National ImportanceA12104 Other BridgesA12106 Track Work and Infrastructure

A122 Irrigation Works Irrigation works (A12201-A12270)A12201 Main CanalsA12202 Feeder Canals

Page 22 of 100




A12203 Tertiary and Other Subsidiary LinksA12204 Agricultural Produce Carrying EquipmentA12105 Transport Stands and TerminalsA12270 Others

A123 Embankments and Drainage Works

Embankments and Drainage Works (A12301-A12370)

A12301 Main Embankment A12302 Miscellaneous Embankment A12303 Drainage A12370 Others

A124 Building and Structures

Building and Structures (A12401-A12470)

A12401 Office BuildingsA12402 Residential BuildingsA12403 Other BuildingsA12404 StructuresA12405 Electrification Plumbing and Other InfrastructureA12470 Others - Civil Works Construction of Building & Structure

A125 Other Works Other Works (A12501-A12599)A12501 Works - Urban A12502 Works - Rural

A126 Telecommunication Works

Telecommunication Works (A12601-A12620)

A12601 Lines And WiresA12602 Apparatus and Plants A12603 Share in FactoriesA12604 StoresA12605 Construction of Lines and Wires (Telegraph)A12606 Construction of Lines and Wires (Telephone)A12607 Construction of Lines and Wires (Radio)

Page 23 of 100




A12608 Construction of Apparatus and Plants (Telegraph)A12609 Construction of Apparatus and Plants (Telephone)A12610 Construction of Apparatus and Plants (Radio)A12620 Others

A127 Drought Emergency Relief Assistance

DERA Works (A12701-A12799)

A12701 WorksA12702 Goods & CommoditiesA12703 Consultant Services & TrainingA12704 Incremental Operational Cost (Establishment Charges)

A13 Repairs and Maintenance

A130 Transport Transport (A13001 - A13099)

A13001 Transport A13002 LocomotivesA13003 Railways Coaches and CarriagesA13004 Railways Wagons

A131 Machinery and Equipment

Machinery and Equipment (A13101 - A13199)

A13101 Machinery and EquipmentA13199 Repair & Maintenance of Others

A132 Furniture and Fixture Furniture and Fixture (A13201 - A13299)

A13201 Furniture and FixtureA133 Building and

StructuresBuilding and Structures (A13301 - A13370)

A13301 Office BuildingsA13302 Residential BuildingsA13303 Other BuildingsA13304 StructuresA13370 Others - Repair and Maintenance of Building and Structures

Page 24 of 100




A134 Irrigation Irrigation (A13401-A13470)A13401 Main CanalsA13402 Feeder CanalsA13403 Tertiary and Other Subsidiary LinksA13470 Others

A135 Embankments and Drainage

Embankments and Drainage (A13501-A13570)

A13501 Main Embankment A13502 Miscellaneous Embankment A13503 Drainage A13570 Others

A136 Roads, Highways and Bridges

Roads, Highways and Bridges (A13601 - A13699)

A13601 HighwaysA13602 Other RoadsA13603 Bridges of National ImportanceA13604 Other BridgesA13305 Works - Urban and Rural / Water Supply/ ElectrificationA13605 Transport Stands and TerminalsA13606 Railways Track

A137 Computer Equipment Computer Equipment (A13701 - A13799)

A13701 HardwareA13702 SoftwareA13703 IT Equipment

A138 General General (A13801 - A13899)A13801 Maintenance of Gardens

A139 Telecommunication Works

Telecommunication Works (A13901 - A13920)

A13901 Lines And Wires - Repairs

Page 25 of 100




A13902 Apparatus and Plants A13903 Repairs and Maintenance of Lines and Wires (Telegraph)A13904 Repairs and Maintenance of Lines and Wires (Telephone)A13905 Repairs and Maintenance of Lines and Wires (Radio)A13906 Repairs and Maintenance of Apparatus & Plants (Telegraph)A13907 Repairs and Maintenance of Apparatus & Plants (Telephone)A13908 Repairs and Maintenance of Apparatus & Plants (Radio)A13920 Others - Repair

A14 Suspense and Clearing

A141 Recovery of Expenditures

Suspense And Clearing (A14101 - A14199)

A14101 Recovery of Expenditure Suspense A142 P.W. Suspense A14201 Suspense (Irrigation).

A14201 Suspense (Highway).A14201 Suspense (Building).A14201 Suspense (P.H.E.).

A15 Miscellaneous Schemes

A151 Citizen Community Board (Check with District Govt)

A15101 Citizen Community Board Current

A15102 On going Schemes Citizen Community BoardA15103 On going Schemes ADP (Current year)A15104 On going Schemes ADP (Previous year)A15105 On going Schemes CM GrantA15106 On going Schemes (Office Complex) — NB fundsA15199 Others

Tax Receipts

Non - Tax Receipts

Page 26 of 100




C01 Income from Property and Enterprise

C010 Profits C01001 Railway

C01002 Pakistan Post OfficeC01003 IrrigationC01004 OpiumC01005 SaltC01006 ElectricityC01007 State TradingC01008 Pakistan Telecommunication AuthorityC01009 Balochistan Mining EnterpriseC01010 Trans Balochistan EnterpriseC01070 Others

C011 State Trading Schemes State Trading Wheat (C01101 - 10)C01101 Sale Proceeds of WheatC01102 Federal Subsidy on WheatC01103 Provincial Subsidy on WheatC01104 Recoveries of Incidentals ChargesC01105 Wheat Receipts - Others

State Trading Fertilizer (C01111 - 20)C01111 Sale Proceeds of FertilizerC01112 Federal Subsidy on FertilizerC01113 Provincial Subsidy on FertilizerC01114 Recoveries of Incidentals ChargesC01115 Other Receipts

State Trading Medical Stores (C01121 - 40)C01121 Sale Proceeds of Medical StoresC01122 Federal Subsidy on Medical StoresC01123 Provincial Subsidy on Medical StoresC01124 Recoveries of Incidentals on Supply of Medical Stores to Federal Government

Page 27 of 100




C01125 Medical Stores other ReceiptsState Trading Coal Stores (C01141 - 60)

C01141 Sale Proceeds of CoalC01142 Federal Subsidy on CoalC01143 Provincial Subsidy on CoalC01144 Recoveries of Incidentals ChargesC01145 Coal Receipts - Other

State Trading Diplomatic Cars (C01161 - 70)C01161 Sale Proceeds of Diplomatic CarsC01170 Others

State Trading Others (C01171 - 90)C01171 Sale Proceeds of OthersC01172 Sale Proceeds of Others-Tractors

C012 Interest on Loans and Advances to Provinces

Interest Domestic Loans (C01201 - 04)

C01201 PunjabC01202 SindhC01203 NWFPC01204 Balochistan

Interest Foreign Loans (C01205 - 08)C01205 PunjabC01206 SindhC01207 NWFPC01208 Balochistan

Interest US-Aid Local Currency Loans (C01209 -12)C01209 PunjabC01210 SindhC01211 NWFPC01212 Balochistan

Page 28 of 100




Interest German Loans (C01213 - C01299)C01213 PunjabC01214 SindhC01215 NWFPC01216 Balochistan

C013 Interest on Loans to District Government / TMAs

Interest Domestic Loan (C01301 - 10)

C01301 Karachi Shipyard and Engineering Works LimitedC01302 Multan Hospital MultanC01303 Security Printing Corporation of PakistanC01304 Ghee Corporation of PakistanC01305 Rice Export Corporation of PakistanC01306 Cotton Export CorporationC01307 Municipal Committees / Corporation / District CouncilsC01308 Mari Gas CompanyC01309 Interest on Cash LoansC01310 Sui Northern Gas Pipe Lines Ltd.C013aa Karachi Electricity Supply Corporation

Interest Foreign Loan (C01311 - 30)C01311 Karachi Port TrustC01312 National Shipping CorporationC01313 Karachi Development AuthorityC01314 Karachi Electric Supply CorporationC01315 Suigas Transmission Company Ltd.C01316 Pakistan International AirlineC01317 Karachi Shipyard & Engineering Works Ltd.C01318 Port Qasim AuthorityC01319 Oil And Gas Development CorporationC01320 Indus Gas

Page 29 of 100




C01321 Hyderabad Development AuthorityC01322 Sui Northern Gas Pipeline Ltd.C01323 Pakistan Television CorporationC01324 Pakistan Energy CommissionC01325 Civil Aviation AuthorityC01326 Mari Gas CompanyC01327 Rice Export Corporation of PakistanC01328 Interest 0n Foreign LoanC01329 Capital Development AuthorityC01330 National Highway AuthorityC01399 Others

C014 Interest on Loans & Advances to Financial Institutions


C01401 Industrial Development Bank of PakistanC01402 Investment Corporation of PakistanC01403 House Building Finance CorporationC01404 Cooperative Bank GilgitC01405 Equity Participation Fund (EPF)C01410 Others

Interest Foreign Loans (C01411 - 20)C01411 Agricultural Bank of PakistanC01412 Pakistan Industrial Credit and Investment CorporationC01413 Industrial Development Bank of PakistanC01414 National Development Finance CorporationC01415 Bankers EquityC01420 Others

Page 30 of 100




C015 Interest on Loans and Advances to Non-Financial Institutions


C01501 WAPDA Water WingC01502 WAPDA Power WingC01503 National Fertilizer Corporation of PakistanC01504 Fauji Fertilizer CorporationC01505 State Cement Corporation of PakistanC01506 Pakistan Industrial Development CorporationC01507 Pakistan Automobile CorporationC01508 State Engineering CorporationC01509 Federal Chemical and Ceramic CorporationC01510 POF WAHC01511 Pakistan SteelC01512 Pakistan RailwayC01513 Pakistan Mineral Development CorporationC01514 National Press TrustC01515 Shaheen Foundation (PAF)C01516 Mechanized Construction Pakistan LimitedC01517 Oil and Gas Regulatory Authority

Interest Foreign Loan (C01516 - 99)C01516 WAPDA Water WingC01517 WAPDA Power WingC01518 National Fertilizer Corporation of PakistanC01519 Fauji Fertilizer CorporationC01520 State Cement Corporation of PakistanC01521 Pakistan Industrial Development CorporationC01522 Pakistan Automobile CorporationC01523 State Engineering Corporation

Page 31 of 100




C01524 Federal Chemical and Ceramic CorporationC01525 POF WAHC01526 Pakistan SteelC01527 Pakistan RailwayC01528 Pakistan Mineral Development CorporationC01551 ReturnC01599 Others

C016 Interest on Loans & Advances to Government Servants

Interest on Loans & Advances to Government Servants (C01601 - 10)

C01601 House Building AdvanceC01602 Motor Car AdvanceC01603 Motor Cycle/Scooter AdvanceC01604 Cycle AdvanceC01605 Others

C017 Interest on Loan & Advances - Others

Interest on Loans & Advances - Others (C01701 -C01710)

C01701 Domestic Loans to Azad Kashmir GovernmentC01702 Foreign Loan to Azad Kashmir GovernmentC01703 Interest Regimental LoanC01704 Interest Accrued on Retained Funds on Account of Sale Proceeds of Special US Dollar Bonds

by Banks/NBFIsC01705 Taccavi Loan to CultivatorsC01706 Land Improvement Act 1883C01707 Loan to Agricultural Loan Act 1958

Interest Received from Commercial Department (C01730 - C01740)C01730 Interest on Cash LoansC01731 Interest on Foreign LoansC01799 Others

Page 32 of 100




C018 Interest on Loan -Others

Income on Loans - Others (C01801 - C01850)

C01801 Interest -Pakistan Post Office DepartmentC01802 Interest on Arrears of RevenueC01803 Interest realized on Investment of Cash BalancesC01804 Return WAPDA Power WingC01805 Interest German Counterpart Fund - WAPDA Power WingC01806 Interest OPEC Special Loan -WAPDA Power WingC01807 Interest on Loans and Advances - OthersC01808 Penal Interest Recovered from Assesses of the Income Tax under Section 53 of Income Tax

Ordinance 1979C01809 Interest on UN Bonds IssueC01810 Interest on Late Payment of Government DuesC01811 Interest on Sale of Food GrainsC01812 Interest on Sale of FertilizerC01813 Percentage on Servicing of Foreign Loan and CreditsC01814 Interest on undistributed Pension Paid by NBPC01815 Interest on Investment of GP FundC01816 Interest - Pakistan T&T DepartmentC01817 Interest - Taccavi Loans to ZamindarsC01818 Taccavi Loans to Zamindars in Gilgit DistrictC01819 Taccavi Loans to Zamindars in Balthistan DistrictC01820 Interest on Debt recovered from Foreign GovernmentsC01821 Interest German Counterpart FundC01822 Interest - OPEC Special LoansC01823 Gains on Pakistan Investment BondsC01824 Foreign Currency Bonds (SWAP)

C019 Dividends Dividends (C01901 - C01930)C01901 Dividends from Government Investments (Financial Institutions)C01902 Dividends from Government Investments (Non Financial Institutions)

Page 33 of 100




C01903 OthersC02 Receipts from Civil

Administration and Other Functions

C021 General Administration Receipts - Organs of State

General Administration Receipts - Organs of State (C02101 - 2104)

C02101 Organs of State - Examination Fee Realized by Public Service CommissionC02102 Organs of State - Receipt realized by Selection Divisional Boards for Recruitment in

Secretariat DepartmentC02103 Organs of State - Recoveries of OverpaymentsC02104 Organs of State - Collection of Payments for Services Rendered

Organs of Merged State of Dir, Chitral, Swat (C02105 - 35)C02105 IndustriesC02106 Provincial ExciseC02107 StampsC02108 ForestC02109 RegistrationC02110 Motor Vehicle ActC02111 Other Taxes and DutiesC02112 Tolls on RoadC02113 Administration of JusticeC02114 Jail and Convict SettlementsC02115 PoliceC02116 Educational InstitutesC02117 HealthC02118 AgricultureC02119 VeterinaryC02120 CooperationC02121 IndustriesC02122 Mines, Oilfield & Minerals

Page 34 of 100




C02123 Public Works DepartmentC02124 Recoveries of OverpaymentsC02125 Collection of Payment for Services RenderedC02135 Others

C021 General Administration Receipts - Organs of State

Organs of State - Frontier Regions (C02136 - 65)

C02136 Land RevenueC02137 Provincial ExciseC02138 StampsC02139 ForestC02140 RegistrationC02141 Motor Vehicle ActC02142 Other Taxes and DutiesC02143 Toll Fees on Khyber RoadC02144 Administration of JusticeC02145 Jail and Convict SettlementsC02146 PoliceC02147 Educational InstitutesC02148 HealthC02149 AgricultureC02150 VeterinaryC02151 CooperationC02152 IndustriesC02153 Public Works DepartmentC02154 Taxes on Agricultural IncomeC02155 Recoveries of OverpaymentsC02156 Collection of Payment for Service RenderedC02157 Receipts of Chartered Flights

Page 35 of 100




C02199 OthersC022 General

Administration Receipts - Fiscal Administration

Receipts of Fiscal Administration - Audit (C02201 - 10)

C02201 Private OrganizationC02202 Public Sector OrganizationsC02203 Government OrganizationsC02204 Recoveries of OverpaymentsC02205 Collection of Payment for Services RenderedC02206 Audit Other

Receipts of Fiscal Administration - Currency (C02211 - 30)C02211 Share of Surplus Profits of the State Bank of PakistanC02212 Dividends on Government Shares in State Bank of PakistanC02213 Dividends on Government Shares in the Security Printing CorporationC02214 Royalty on Quaid-e-Azam Centenary - Gold and Silver Commemorative CoinsC02215 Royalty on Allama Iqbal - Gold and Silver Commemorative CoinsC02216 Royalty on Islamic Summit Minar Inauguration - Gold and Silver Commemorative Coins

C02217 Royalty on Gold and Silver W.W.F Conservation CoinsC02218 Value of Quaid-e-Azam Gold and Silver Commemorative CoinsC02219 Value of Allama Iqbal Gold and Silver Commemorative coinsC02220 Value of Islamic Summit Minar inauguration Gold and Silver Commemorative Coins

C02221 Value of Gold and Silver W.W.F Conservation CoinsC02222 Value of Allama Iqbal Centenary Commemorative CoinsC02223 Value of Old Currency Notes Assumed to be no Longer in CirculationC02224 Value of Unclaimed Currency NotesC02225 Fines and Forfeitures under the Foreign Exchange Regulation ActC02226 Currency - Others

Page 36 of 100




C02227 Penalty Imposed by State Bank of Pakistan on National Bank of Pakistan against unlawful retention of Government Receipts

Receipts of Fiscal Administration - Mint (C02231 - 40)C02231 Fee for Mintage of Foreign Coins ActC02232 Profit from Circulation of Small CoinsC02233 Assay FeesC02234 Others

Receipts in Aid of Superannuation (C02241 - 50)C02241 Contribution of Pension and GratuitiesC02242 Receipt under Federal Government (B1& 2) Provident Fund RulesC02243 OthersC02244 Fiscal Administration-Receipts-in-Aid of Superannuation -Share of Pension Liability recovered

from Local Bodies for Provincialised College / SchoolsC02245 Fiscal Administration-Receipts-in-Aid of Superannuation -Receipts of undisbursed Pension

Deposited by National Bank of PakistanC02251 Fiscal Administration - Receipts- In- Aid of Superannuation contribution of Pension & Gratuity

-DefenceC023 General

Administration Receipts - Economic Regulation

Economic Regulation (C02301 - C02370)

C02301 Fee for Deposits and Registration of Trade MarksC02302 Fee Realized under the Insurance Act, 1938C02303 Patent FeesC02304 Receipts under the Companies Ordinance, 1984C02305 Federal Fees for Weights and MeasuresC02306 Receipt under the Weights and Measures and Trade Employees ActC02307 Receipts under the Securities & Exchange Ordinance, 1969C02308 Receipts under Anti-Dumping Duties Ordinance, 2000

Page 37 of 100




C02370 OthersC024 General

Administration Receipts - Statistics

Statistics (C02401 - C02470)

C02401 Sale of Census PublicationC02470 Others

C025 Defence Services Receipts

Defense Service Effective (C02501 - 20)

C02501 Fighting ForcesC02502 Administrative ServicesC02503 Military FarmsC02504 General HeadquartersC02505 Purchase & Sale of Stores Equipment and AnimalsC02506 Transportation, Conservancy, Hot Weather Establishment and OthersC02507 Other Services of Armed ForcesC02508 Military Engineering ServicesC02509 Auxiliary and Territorial ForcesC02510 Air ForceC02511 Pakistan Navy (including Stores and Works)C02512 Ordnance & Clothing FactoriesC02513 Procurement, Research & Product DevelopmentC02514 Receipts on Certain Measures of Inter-Services NatureC02520 Others

Defense Service Non-Effective (C02521 - 30)C02521 Army ReceiptsC02522 Air Force ReceiptsC02523 Pakistan Navy ReceiptsC02530 Others

C026 Law and Order Receipts

Justice (C02601 - 20)

Page 38 of 100




C02601 Sale Proceeds of Unclaimed and Escheated PropertyC02602 Court Fees Realized in CashC02603 General Fees Realized in CashC02604 General Fees, Fines and ForfeituresC02605 Leadership and Mukhtarship Examination FeesC02606 Receipt of the Supreme CourtC02607 Receipt of the Official AssigneeC02608 Receipt of the Official ReceiverC02609 Receipt of the Official Record roomC02610 Recoveries of OverpaymentsC02611 Collection of the PaymentsC02612 Collection of the Payments of Services RenderedC02613 Others

Frontier Watch and Ward (C02621 - 30)C02621 Frontier Constabulary and Militia ReceiptsC02622 Receipt in Northern AreasC02623 Federally Administered Tribal AreasC02624 Recoveries of OverpaymentsC02625 Others

Police Department Receipts (C02631 - 45)C02631 Police Supplied to RailwayC02632 Police Supplied to Federal GovernmentC02633 Police Supplied to Municipalities, CantonmentsC02634 Police Supplied to Public Departments, Private Companies and PersonsC02635 Receipts Realised under the Arms ActC02636 Fees, Fines and ForfeituresC02637 Motor Driving LicenseC02638 Traffic FinesC02639 Police Land ReceiptsC02640 Recoveries of Overpayments

Page 39 of 100




C02641 Collection of Payments for Services RenderedC02642 OthersC02643 Receipts of Provincial Public Safety CommissionC02644 Receipts of District Public Safety CommissionC02645 Provincial Police Complaint Authority

Provincial Border Force (C02646 - 55)C02646 Cash Receipt under Arms ActC02647 Fees, Fines and ForfeituresC02648 Recoveries of OverpaymentsC02649 Collection of Payments for Services RenderedC02650 Others

Jails (C02656 - 65)C02656 Sale Proceeds of Articles Manufactured in JailC02657 Value of Supplies Made by Factory Department to Maintenance Department in JailC02658 Income from Hired ConvictsC02659 Recoveries of OverpaymentsC02660 Collection of Payments for Services RenderedC02661 Others

Civil Defense (C02666 - 99)C02666 Ordinary ReceiptsC02667 Reimbursement by Federal GovernmentC02668 Fines RealizationC02669 OthersC02676 Sale Proceeds of Unclaimed and Escheated PropertyC02677 Other Receipts

C027 Community Services Receipts

Works - Building (C02701 - 10)

C02701 Building RentC02702 Receipts from Workshops and Rent of EquipmentC02703 Recoveries of Expenditure

Page 40 of 100




C02704 Recoveries of OverpaymentsC02705 Collection of Payments for Services RenderedC02706 Others

Works - Communications (C02711 - 20)C02711 Building RentC02712 Tolls on Roads and BridgesC02713 Recoveries of ExpenditureC02714 Recoveries of OverpaymentsC02715 Collection of Payments for Services RenderedC02716 OthersC02717 Fee for use of Right of Way (ROW) for laying Cables/Pipelines etc. along the ROW of all

Provincial RoadsC02718 Taxes on Roads and BridgesC02719 Receipt from Workshops

Public Health (C02721 - 30)C02721 Sale Proceeds of Sera and VaccinesC02722 ContributionsC02723 Income from EndowmentsC02724 Recoveries of OverpaymentsC02725 Collection of Payments for Services RenderedC02726 Others

Scientific Research and Survey (C02731 - 40)C02731 Survey of PakistanC02732 Recoveries of OverpaymentsC02733 Collection of Payments for Services RenderedC02734 OthersC02735 Receipts of Pakistan Technology Board (PTB)C02741 Receipt of Pakistan National CentreC02742 Fire ServicesC02743 Others-Citizen Community Board

Page 41 of 100




C02744 Registration Fee of Citizen Community CourtC028 Social Services Education (C02801 - 20)

C02801 Fees Government University Art CollegesC02802 Fees Government University Professional Art CollegesC02803 Fees Government Secondary (including Intermediate Classes) SchoolC02804 Fees Government Primary SchoolC02805 Fines under Sindh Primary Education Act 1947C02806 Recoveries from Local Bodies for Primary EducationC02807 Fees and Other Receipts, Government Special SchoolsC02808 Receipt of Technical and Commercial InstitutesC02809 ContributionsC02810 Education - General Income from EndowmentsC02811 Education - General Cess FundC02812 Education - General Hostel FeesC02813 Education - General Admission FeesC02814 Education - General Recoveries of OverpaymentsC02815 Education - General Collection of Payments for Services renderedC02816 ArchaeologyC02817 Receipts from MuseumsC02818 Education - OthersC02819 Receipts from Boys Secondary SchoolsC02820 Receipts from Girls Secondary SchoolsC02821 Receipts from Boys Primary SchoolsC02822 Receipts from Girls Primary SchoolsC02823 Receipts from ArchivesC02824 Receipts from Libraries

Health (C02851 - 99)C02851 Health - Medical CollegesC02852 Health - Dental CollegesC02853 Health Schools

Page 42 of 100




C02854 Health - Medical SchoolsC02855 Health - Sale of Outdoor TicketsC02856 Health - Recoveries of Diet ChargesC02857 Health - Rooms RentC02858 Health - Government share of Fees realized by Doctors from PatientsC02859 Health - Mental Hospital ReceiptsC02860 Sale of Medicines and VaccinesC02861 Health Contributions from Local Bodies on account of Salaries of District Medical Officers

C02862 Health Contributions from Local Bodies for the maintenance of Health CentresC02863 Health Contributions by Federal Government for Fatima Jinnah Medical College for Women

maintenance of Health CentresC02864 Health Contributions by Federal Government for reservation of beds in T.B. Sanatorium Samli

C02865 Health other ContributionsC02866 Health recoveries of OverpaymentsC02867 Health - Collection of Payments for Services renderedC02868 Health fees for Chemical ExaminationC02869 Health fees for Medical ExaminationC02870 Health Fees realized on account of Registration of Private, Clinics, Laboratories, X Ray Clinics

C02871 Health other ReceiptsC02872 Fees realised on account of Birth and Death CertificatesC02873 Fees realised on account of Anti-Rabic TreatmentC02874 Income from EndowmentsC02875 Health - Hospital Receipts

C029 Social Services Miscellaneous

Manpower Management (C02901 - 30)

C02901 Emigration FeesC02902 Fees for Registration of Trade Union under Act, 1926

Page 43 of 100




C02903 Receipts of the Manpower and Employment OrganizationC02904 Receipts under the Factories Act, 1940C02905 Receipts under the West Pakistan Ordinance, 1969C02906 Registration and other Fees from Pakistanis Working AbroadC02930 Others

Housing and Physical Planning (C02931 - 50)C02931 Sale of PlotsC02932 Sale of BuildingC02933 Income from Satellite Town SchemeC02934 Recoveries of OverpaymentsC02935 Collection of Payments for Services RenderedC02950 Others

Social Security and Social Welfare Measures (C02951 - 70)C02951 Receipts under the Wild Birds & Wild Animals Protection ActC02952 Recoveries of OverpaymentsC02953 Fee for NOC to Wildlife TradersC02954 Penalties under NWFP Consumer Protection Act 1997C02955 Penalties under Punjab Consumer Protection Act 2005C02970 Others

Refugees Relief Measures (C02971 - 90)C02971 Receipts of Afghan Refugees

C03 Miscellaneous Receipts

C031 Economic Services Receipts - Food & Agriculture

Food (C03101 - 15)

C03101 Receipts of the Federal Food DepartmentsC03102 Recoveries of OverpaymentsC03103 Collection of Payments for Services RenderedC03104 Others

Agriculture (C03116 - 50)C03116 Agriculture Receipts

Page 44 of 100




C03117 Receipts from Experimental FarmsC03118 Receipts from Agriculture / Seed FarmsC03119 Receipts from District FarmsC03120 Receipts from Agriculture/Engineering/Machinery Maintenance FarmsC03121 Receipts from Boring OperationC03122 Receipts from Research OperationC03123 Receipts from Plant Protection OperationC03124 Receipts from Soil Conservation and OperationC03125 Receipt of ZooC03126 Fees Other than Cotton Fee under Cotton Control OrdinanceC03127 Agriculture College & School FeesC03128 Grants by the Agricultural Research Council and the Central Cotton CommitteeC03129 Receipt from Karkhana Alat-e-ZaraeC03130 Agricultural Receipts from Government GardensC03131 Agricultural Receipts from Station GardensC03132 Agriculture-Receipts of Arrears from Ex-Commission Agents on Account of Sale of Cotton

Seeds and FertilizerC03133 Agriculture Receipts from on Farm Management ProjectC03134 Agriculture-Recoveries of OverpaymentsC03135 Collection of Payments for Services RenderedC03136 Agriculture OthersC03137 Hire Charges of Tractors/Lower Land Levelling EquipmentC03199 Others

C032 Economic Services Receipts - Fisheries & Animal Husbandry

Fisheries (C03201 - 20)

C03201 Ordinary ReceiptsC03202 Grants made by the Agriculture Research CouncilC03203 Recoveries of Overpayments

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C03204 Collection of Payments for Services RenderedC03205 Others

Animal Husbandry (C03221 - 50)C03221 Veterinary College and School FeesC03222 Grants Made by the Agriculture Research CouncilC03223 Receipts from Livestock FarmsC03224 Receipts from Broiler FarmsC03225 Receipts from Research InstituteC03226 Receipts from Transferred Agricultural FarmsC03227 Insemination FeesC03228 Receipts from Biological SectionC03229 Recoveries of OverpaymentsC03230 Collection of Payments for Services RenderedC03231 Others

C033 Economic Services Receipts - Forests

Forests (C03301 - C03370)

C03301 Timber and other Produce Removed from the Forest by Government Agencies -Timber

C03302 Timber and other Produce Removed from the Forest by Government Agencies-Firewood and Charcoal

C03303 Timber and other Produce removed from the Forest by Government -Brushwood, Chips and Stumps

C03304 Timber and other Produce Removed from the Forest by Government-RosinC03305 Timber and other Produce Removed from the Forest by Government-Planting Stump, Seeds,

Mazri, Palm, Grass other than Fodder etc.C03306 Timber and other Produce Removed from the Forest by Government-Sericulture Receipts

C03307 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Timber

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C03308 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Firewood and Charcoal

C03309 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Brush wood,Chips and Stumps

C03310 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Grazing & Fodder Grass

C03311 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Honey, Herbs and Medicinal Plants

C03312 Timber and other Produce Removed from the Forest by Consumer or Purchasers-For Plants ,Stumps ,Seeds Mazri, Palm, Grass other than Fodder etc.

C03313 Drift and Waif Wood and Confiscated Forest Produce -DriftwoodC03314 Drift and Waif Wood and Confiscated Forest Produce -Sale of Confiscated Forest Produce

C03315 Revenue from Forests not Managed by GovernmentC03316 Revenue from Forests not Managed by Government -Duty on Transport of Timber from Forest

and Road DevelopmentsC03317 Jallo Rosin Factory - Sale of RosinC03318 Jallo Rosin Factory - Sale of TurpentineC03319 Jallo Rosin Factory - Sale of StoresC03320 Jallo Rosin Factory - Other Factory ReceiptsC03321 Fines and Forfeitures (except Fines by Court)C03322 Compensation under Forest Act including Fines by CourtsC03323 Lease Rent from Temporary CultivationC03324 Hire Charges of Bulldozers and Other MachineryC03325 Recovery of Water RatesC03326 Rent of Buildings, Shops, Lands and WatermillsC03327 Receipts under Wild Birds and Wild Animals Protection ActC03328 Recoveries of OverpaymentsC03329 Collection of Payments for Services RenderedC03330 Receipts on Account of Tree Cess

Page 47 of 100




C03370 Other ReceiptsC034 Economic Services

Receipts - Cooperation, Irrigation & Embankment - Drainage - Works

Cooperation (C03401 - 30)

C03401 Audit feesC03402 Income from Pak-German Demonstration FarmC03403 Recoveries from other Provincial Governments on Account of Training in Cooperative

Training InstitutesC03404 Recoveries of OverpaymentsC03405 Collection of Payments for Services RenderedC03406 Other

Irrigation Works (C03431 - 60)C03431 Direct Receipts on Account of Water RatesC03432 Direct Receipts on Account of Sale of WaterC03433 Recoveries of ExpendituresC03434 OthersC03435 Tolls on Barrages

Embankments and Drainage Works (C03461 - 99)C03461 Direct Receipts on Account of Sale of WaterC03462 Direct Receipts on Account of Sale of Hill TorrentsC03463 Recoveries of ExpendituresC03464 Collection of Payments for Services RenderedC03465 OtherC03466 Receipts from Canal Side Plantations of the Forestry Wing of Irrigation and Power Department

C03467 Timber & Other Produce Removed from Canal Side Plantation by Government Agency

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C03468 Timber Removed by Government AgencyC03469 Fire Wood & Charcoal Removed by Government AgencyC03470 Brushwood, Chips & Stumps Removed by GovernmentC03471 Planting Stumps, Seed, Mazri etc. Removed by Government AgencyC03472 Timber & Other Produce Removed from Canal Side Plantation by Consumers & Purchasers

C03473 Timber Removed by Consumers & PurchasersC03474 Fire Wood Removed by Consumers & PurchasersC03476 Grazing & Fodder Grass Removed by Consumers & PurchasersC03477 Others Minor Produce Removed by Consumers & PurchasersC03478 Others - Canal Side Plantations of Forestry WingC03479 Fine & Forfeiture (Except Fines by Courts)C03480 Compensation under Forest Act including Fines Credited by CourtsC03481 Other Miscellaneous RevenueC03482 Brushwood ,Chips & Stumps Removed by Consumers & Purchasers

C035 Economic Services Receipts - Others

Fuel and Power (C03501 - 5)

C03501 Fees for Petroleum ProductsC03502 Recoveries of OverpaymentsC03503 OthersC03504 Commitment Fee for Gas Allocation

Industrial and Mineral Resources (C03506 - 10)C03506 Industrial Safety - Explosives DepartmentC03507 Receipts under Excise Duty on Minerals (Labour Welfare) Act 1967C03508 OthersC03509 Unspent Amounts Received from Oil & Gas Companies Needs for Social Welfare

ProgrammesPrinting (C03511 - 25)

C03511 Sale of GazetteC03512 Sale of other Government Publications

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C03513 Pakistan Law ReportsC03514 Civil List and Other PublicationsC03515 Sale of Forms and RegistersC03516 Sale of Service BooksC03517 Sale of Forms and Registers to Union CouncilsC03518 Sale of Other FormsC03519 Press ReceiptsC03520 Printing Charges for Work Done for Provincial Government DepartmentsC03521 Recoveries of OverpaymentsC03522 Collection of Payments for Services RenderedC03523 Others

Stationery (C03526 - 30)C03526 Stationery ReceiptsC03527 Sale of Stationery to Local Bodies etc.C03528 Sale of Stationery to Provincial Government DepartmentsC03529 Sale of Plain Paper Used with StampsC03530 Other Stationery Receipts

Investment Promotion and Supplies (C03531 - 40)C03531 Fees on Account of Purchase of StoresC03532 Fees on Account of Inspection of Stores Purchased through the Department of Investment,

Promotion and SupplyC03533 Fees on Account of Inspection of Stores not Purchased through the Department of Investment,

Promotion and SupplyC03534 Receipts of Textile CommissionerC03535 Receipts of Coal CommissionerC03536 Receipts of Central Testing and Standard LaboratoriesC03537 Receipts of the Pakistan Standard InstitutesC03538 Recoveries of OverpaymentsC03539 Collection of Payments for Services RenderedC03540 Others

Page 50 of 100




Industries (C03541 - 50)C03541 Industries ReceiptsC03542 Cottage IndustriesC03543 Stores purchasesC03544 Fees of Inspection of BoilersC03545 Fees under Partnership Act 1932C03546 Recoveries of OverpaymentsC03547 Collection of Payments for Services RenderedC03548 Metal Research and Development CentreC03549 OthersC03550 Technical EducationC0350A Technical Education and Vocational Training Authority (TEVTA)C0350B Penalties under Compensatory Support Order-2008

Transport and Communication (C03551 - 55)C03551 Aviation ReceiptsC03552 Aviation - Recoveries of OverpaymentsC03553 OthersC03554 Fork Lifter FeeC03555 Car Parking Fee

Ports and Pilotage (C03556 - 70)C03556 Receipts from Management and Upkeep of Ports and Rivers DuesC03557 Receipts from Management and Upkeep of Ports & Pilotage-Pilotage ReceiptsC03558C03559 Receipts from Management and upkeep of Ports of Landing Charges and Mooring Hire

C03560 Survey FeesC03561 Fees for the Engagement and Discharges - SiemensC03562 Fees for the Registration of VesselsC03563 Sale Proceeds of Vessels and StoresC03564 Freight, Passage and Tonnage

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C03565 Registration and Other FeesC03566 Recoveries of OverpaymentsC03567 OthersC03568 Purchase of Multidisciplinary Package Forms

Lighthouses and Lightships (C03571 - 80)C03571 Light DuesC03572 ContributionsC03573 Recoveries of OverpaymentsC03574 OthersC03575 National Transport Research Centre - Consultancy ServicesC03576 Special Communication Organization - Receipt (blocked)C03577 Special Communication Organization - Other (blocked)C03578 Special Communication Organization - Deduct Share (blocked)

Pakistan Post Office Department (C03581 - 90)C03581 Post Office ReceiptsC03582 OthersC03583 Special Communication Organization - ReceiptC03584 Special Communication Organization - OtherC03585 Special Communication Organization - Deduct Share Payable to PTCC03586 Commission on Money Transfer C03587 Receipts from other Postal AdministrationC03588 Agency Receipts

Railways (C03591 - 99)C03591 Railway Revenues ReceiptsC03592 Other Receipts

C036 Grants Grants (C03601 - C03609)C03601 Foreign Grants - Development Grants from Foreign GovernmentsC03602 Foreign Grants - Non-Development Grants from Foreign GovernmentsC03603 Other Grants from Federal Government - Development Grants from Federal Government

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C03604 Other Grants from Federal Government - Non Development Grants from Federal Government

C03605 European Union GrantC03608 Others - Foreign GrantsC03609 Others - Domestic Grants

Grants from Provinces in District Government Account (C03610 - 30)C03610 Share out of Principal Allocable AmountC03611 Special Grants from Provinces (unconditional)C03612 Special Grants from Provinces (conditional)C03613 Grants for Khushal Pakistan Program (KPP)C03614 Grants for Population WelfareC03615 Grants for Other Federal Funded ProjectsC03630 Others

Foreign Aided Project Grants (C03631-40)C03631 DERA ProgrammeC03632 HIV/AIDS Prevention ProgramC03633 Grants for Global AllianceC03634 Foreign Aided ProjectC03640 Other Foreign Aid

Grants To TMAsC03681 Grant from Federal GovernmentC03682 Grant from Federal Government in Lieu of Octroi/ GSTC03683 Grant from Provincial Government (PFC Share)C03684 Grant from Provincial Government (Performance/ Conditional Grant)C03685 Grant from Provincial Government (Unconditional Grant)C03686 Grant from District Government

C037 Extraordinary Receipts Extra Ordinary Receipts (C036701 - C03710)C03701 Sale of LandC03702 Sale of Land - Town Sites and Colonies

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C03703 Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in Colonies

C03704 Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in otherthan Colonies

C03705 Sale of Land - Sale of Proprietary Rights to Tenants in ColoniesC03706 Sale of Other Government AssetsC03707 Other Receipts - Fees, Fines and ForfeituresC03708 Sale of State Owned AssetsC03709 Sale of Land by PPB / RPCC03710 Sale of Government Assets by PPB / RPC

Sale of Agricultural Machinery (C03711 - 20)C03711 Sale of TractorC03712 Sale of ThreshersC03713 Sale of Machinery & EquipmentsC03720 Others

Other Receipts (C03721 - 50)C03721 Sale Proceeds and Rent of Urban Evacuee Property and Rent of Mortgage Money of

Agricultural LandsC03722 Interest on Deferred payments of Land Sold in ColoniesC03723 Receipts from Sale of Plots in Industrial EstateC03724 Receipts of Bonus Shares from Lever Brothers PakistanC03725 OthersC03726 Sale of Mass Produced RotiC03741 Trading ReceiptsC03742 Receipts of EnerconC03743 Fee Collected by Staff Welfare OrganizationsC03744 Fee Collected by Pakistan National Accredition CouncilC03745 Receipts from Special Commercial OrganizationsC03746 Receipts from PAKSAT Project

C038 Others Other Receipts (Not Elsewhere Stated) (C03801 - C03899)

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C03801 Unclaimed DepositsC03802 Sale of Stores and MaterialsC03803 Sale of Land & Houses etc.C03804 ContributionsC03805 Rent, Rates and TaxesC03806 Citizenship, Nationalization, Passport and Copyright FeesC03807 Realizations under the Monopolies & Restrictive Trade Practices OrdinancesC03808 Receipts under the Mines - Oilfields and Mineral Development ActC03809 Receipts from levy of Excise Duty imposed under Section 30-A of the Mines ActC03810 Departmental Receipts form FertilizersC03811 Sugarcane Development CessC03812 Other Receipts - Gains by Exchange on Remittance AbroadC03813 Other Receipts - Fees realized under the Import & Export Act 1950C03814 Other Receipts - Sale proceeds of Export GuidesC03815 Other Receipts - Collection charges of Sugarcane Development CessC03816 Other Receipts - Sale of Publicity Material and rent of Documentaries and FilmsC03817 Receipts of Federal Haj OrganizationC03818 Fees for Registration of Societies under the Registration ActC03819 Sale Proceeds of Refugee Adhesive StampsC03820 Sale Proceeds of Highway Safety CodesC03821 Receipts of Tourist DepartmentC03822 Receipts from Zoological GardensC03823 Recoveries from Federal Government on account of Compulsory Film Screening Scheme

C03824 Recoveries of OverpaymentsC03825 Collection of Payments for Services RenderedC03826 Subsidy Payments by I.M.F under Supplementary Financing FacilityC03827 Remuneration Paid by I.M.FC03828 Leather Export CessC03829 Other Receipts Fees, Fines and Forfeitures

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C03830 Fees for the issue of duplicate Identity Cards under the National Registration Act 1973

C03831 Fees and Subscription by Petition Writers and Traders in Katchery CompoundsC03832 License Fees for Storage or Sale of PetroleumC03833 Fees under the Poisons ActC03834 Fees under the West Pakistan Ordinance 1960C03835 Arms License FeesC03836 Under the Cattle Trespass Act 1939C03837 Fees for all Allotment of Land and Gardens to RefugeesC03838 Fees for the Screening of the Films (in the Punjab)C03839 Settlement FeesC03840 Fees for transfer and Issue of Duplicate Saving & Deposits Certificates, Pass Books and

Withdrawal SlipsC03841 Fees, Fines not Specified elsewhereC03842 Treasure Trove Act 1878C03843 Sale Proceeds of Durbar and Other PresentsC03844 Copying Agency AccountsC03845 Ferry Receipts under the Ferries Act of 1978C03846 Receipts from the Deposit Account of the Chief Settlement CommissionerC03847 Sand and Quarry FeesC03848 Receipts from the TollsC03849 Contractor PenaltyC03850 Miscellaneous Recoveries made by NAB from defaultersC03851 Differential Amount between Exchange Rates Prevailing on the Date of Realization and Due

Date of Export BillsC03852 Royalty, Pollution and Trekking FeeC03853 Sale of Publication of PPARCC03854 Certificate Fee of Environment LaboratoriesC03855 Initial Environmental Examination and Environmental Impact Assessment Review Fee

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C03856 Fee for Vehicles of Foreign Dignatories Visiting AfghanistanC03857 Registration Fee for Private Security CompaniesC03858 Fees on Transfer of Special US Dollar BondsC03859 Collection of Registration/Work Permit FeeC03860 Fines Collected by National Highway & Motorway PoliceC03861 Transfer of Savings of Pakistan Banking and Finance Services CommissionC03862 District Government - Receipts from Local FundC03863 Recoveries Made by Ministry of Environment - Local Govt & Rural Development from

Defaulters NGOsC03864 Staging Bungalow FeeC03865 SurchargesC03866 Fee for Issuance of Licences to Private Security CompaniesC03867 Fee for Renewal of Licences of Private Security CompaniesC03870 OthersC03871 Hajj Arrangement - Recoveries of Electic and Similar Changes from Allotees of Government

Buildings in the Hajj CampC03872 Other Receipts - Recoveries of Claims Under the Ehtasab Act 1997C03873 Fine Levied under Ordinance upon Printing Presses, Newspapers and News Agencies for

DefaultingC03874 Receipts from Sports and Recreation FacilitiesC03875 5% Collection Charges on Federal TaxC03876 Fee Imposed under Dramatic Performance Act 1876C03877 Fee for Issuance Renewal of Licences for illicit use of Medicinal Opeum PowderC03878 Fee for Grant / Renewal of Licences for Registration / Fines of Internet CafesC03879 Recoveries Made by Anti-Corruption Establishment PunjabC03880 TMA Other Non-tax RevenuesC03881 Fines and Penalties Imposed by Textile CommissionerC03882 Deposit of Fee, under Power Generation Policy, 2006C03883 Production Bonus deposited by Exploration and Production Companies working under

Ministry of Petroleum

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C03884 Marine Fee deposited by Exploration and Production Companies working under Ministry of Petroleum

C03885 Fee payable for obtaining information and copies of public record.C03886 Fee for Issuance of NOC and Registration /Renewal Certificate for PublicationsC03887 Fines on Hoarding and High Price sale

C039 Development Surcharge & Royalties

C03901 Petroleum Development Levy

C03902 Development Surcharge on GasC03903 Net Proceeds from Development Surcharge on Petroleum assigned to ProvincesC03904 Net Proceeds from Development Surcharge on Gas assigned to ProvincesC03905 Royalty on Crude OilC03906 Royalty on Natural GasC03907 Net Proceeds of Royalty on Crude Oil assigned to ProvincesC03908 Net Proceeds of Royalty on Natural Gas assigned to ProvincesC03909 Mineral RoyaltiesC03910 Discount Retained on Local Crude PriceC03911 Mineral Royalties from SandakC03912 Mineral Royalties from ChamalangC03912 Mineral Royalties from Reko DiqC03914 Mineral Royalties from DuddarC03915 Salsabil Condensate

E01 Recoveries of Investments

E011 Irrigation Receipts Irrigation (Productive) Receipts (E01101 - 25)

E01101 Water RatesE01102 Water Supply to TownsE01103 Sale of WaterE01104 Plantations

Capital Receipts

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E01105 Other Canal produceE01106 Water PowerE01107 RentsE01108 FinesE01109 Receipts from WorkshopsE01110 Recoveries of ExpenditureE01111 Others

Irrigation (Unproductive) Receipts (E01126 - 50)E01126 Water RatesE01127 Water Supply to TownsE01128 Sale of WaterE01129 PlantationsE01130 Other Canal produceE01131 Water PowerE01132 RentsE01133 FinesE01134 Receipts from WorkshopsE01135 Recoveries of ExpenditureE01136 Others

E012 State Trading Schemes Receipts

Wheat (E01201 - 10)

E01201 FederalE01202 ProvincialE01203 OthersE01204 Recoveries of Incidentals on Supply of Wheat to Federal Government

Medical Stores (E01211 - 20)E01211 FederalE01212 ProvincialE01213 Others

Fertilizer (E01221 - 40)

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E01221 FederalE01222 ProvincialE01223 Others

Coal (E01241 - 50)E01241 FederalE01242 ProvincialE01243 Others

Others (E01271 - 90)E01271 Sale Proceeds of NewsprintE01272 Newsprint Receipts - OtherE01273 Sale Proceeds of Diplomatic CarsE01274 Other Diplomatic Cars ReceiptsE01275 Other State Trading Schemes Receipts

E013 Investment Receipts Investment (E01301 - E01310)E01301 Federal/Provincial Investment (financial)E01302 Federal/Provincial Investment (non-financial)E01303 Federal Government Investment in Railway through Cash releases (non-financial)E01304 Receipt from Investment of Cash Balance by District Government

E014 Works Receipts Works Receipts (E01401 - E01410)E01401 Receipts and Recoveries of Investments

E015 Privatization Receipts Privatization Receipts (E01501 - E01510)E01501 Proceeds from Major UnitsE01502 Proceeds from Minor Units

E016 Computed Value of Pension Receipts

Computed Value of Pension - Receipt (E01601 - E01610)

E01601 Recoveries of Computed Value of PensionsE02 Recoveries of Loans

and AdvancesE021 From Provinces Domestic Loans (E02101 - 04)

E02101 Sindh

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E02102 PunjabE02103 BaluchistanE02104 Khyber Pukhtoonkhawa

Foreign Loans (E02105 - 08)E02105 SindhE02106 PunjabE02107 BalochistanE02108 Khyber Pukhtoonkhawa

US - Aid Local Currency Loans (E02109 - 12)E02109 SindhE02110 PunjabE02111 BalochistanE02112 Khyber Pukhtoonkhawa

German Loans (E02113 - 16)E02113 SindhE02114 PunjabE02115 BalochistanE02116 Khyber Pukhtoonkhawa

E022 From District Government/TMAs

Domestic Loans (E02201 -E02202)

E02201 District GovernmentsE02202 TMAs

Foreign Loans (E02203 - 99)E02203 District GovernmentsE02204 TMAs

E023 From Financial Institution

Financial Institutions (E02301 - 20)

E02301 Domestic LoansE02302 Foreign LoansE02320 Others

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E024 From Non Financial Institution

Non Financial Institutions (E02401 - 20)

E02401 Domestic LoansE02402 Foreign LoansE02403 Interest German Counterpart Fund - WAPDA Power Wing E02404 Interest OPEC Special Loan - WAPDA Power WingE02420 Others

E025 From Government Servants

Government Servants (E02501 -50)

E02501 House Building AdvanceE02502 Motor Car Advance E02503 Motorcycle/Scooter AdvanceE02504 Cycle AdvanceE02520 Others

E026 From Private Sector Private Sector (E02601 -20)E02601 Taccavi Loans to ZamindarsE02602 To CultivatorsE02620 Others

E027 From Others Others (E02701 - 20)E02701 Domestic Loans E02702 Foreign LoansE02703 Regimental LoansE02704 Canteen Stores LoansE02705 Repayment Loans by Other Countries

E03 Debt E031 Permanent Debt (Domestic)

Domestic Permanent Debt (E03101 - 20)

E03101 Permanent Debt - DirectE03102 Permanent Debt - received from Federal GovernmentE03103 Domestic Debt (Permanent) - received from the Federal Government - SAPE03104 Federal Investment Bonds

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E03105 Pakistan Investment BondsE03106 Foreign Currency Bearer CertificatesE03107 Special US Dollar BondsE03108 Received from Provincial GovernmentE03109 SukukE03120 Others

E032 Floating Debt Floating Debt (E03201 - E03270)E03201 Treasury BillsE03202 Cash Credit AccommodationE03203 Ways and Means AdvancesE03204 Received from Provincial GovernmentE03205 Government Commercial PapersE03270 Others

E033 Permanent Debt (Foreign)

Foreign Permanent Debt (E03301 - 20)

E03301 Permanent Debt (Foreign) - DirectE03302 Permanent Debt (Foreign) - received from Federal GovernmentE03303 Foreign Debt (permanent) - Drought Emergency Relief AssistanceE03304 PIFRAE03305 Foreign Debt (permanent) received from the Federal Government - SAP E03306 Foreign Debt (permanent) - Drought Emergency Relief Assistance (DERA)E03307 Euro BondsE03308 Foreign Debt (Permanent) for Earthquake Reconstruction and RehabilitationE03309 Foreign Debt (Permanent) - IMF Budget Financing

F01 Cash and Bank Balances

F011 Balance with SBP F01101 Non Food Account

F01102 Food AccountF01103 Railways Account

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F01104 District AccountF01105 Pakistan Railways Special AccountF01106 Government Deposit Account No.XII (Escrow Account)F01107 National Debt Retirement AccountF01108 Fertiliser AccountF01109 TMAs AccountF01110 Receipt Clearing Account (Food Account) SBPF01111 Receipt Clearing Account (Fertilizer Account) SBPF01112 Receipt Clearing Account (Government Deposit Account) SBPF01113 Receipt Clearing Account (National Debt Retirement Account) SBPF01114 Receipt Clearing Account (Non Food Account) SBPF01115 Receipt Clearing Account ( TMAs Account) SBPF01116 Receipt Clearing Account (Railways Account) SBPF01117 Receipt Clearing Account (District Account) SBPF01118 Receipt Clearing Account SBPF01119 National Bank Deposits Special Imprest

2 Other Account Other Account (E01201 - 20)F01201 Held in Special Deposit Account under American Aid ProgrammeF01202 Deposits under other Commodity LoanF01203 U.S. Disbursing Officer AccountF01204 State Bank Deposits - Food AccountF01205 State Bank Deposits - Non Food Account BlockedF01206 State Bank Deposits - District GovernmentsF01207 State Bank Deposits - Railways

F013 Adhoc Treasury Bills Created

Adhoc Treasury Bill Created (F01301 - 20)

F01301 For Replenishment of Cash BalancesF01302 Special Adhoc Treasury Bills Created for Loan to former East Pakistan GovernmentF01303 Pakistan RailwaysF01304 IMF Account

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F014 Cash Balances Cash Balances (F01401 - 20)F01401 Cash Balances with TreasuriesF01402 Remittances in TransitF01403 Petty CashF01404 Cash Balances - InvestmentF01405 Cash at State Bank (District Governments)F01406 Cash at Other Bank (Local Governments )

F015 Civil Departmental Balances

Civil Balances - Departmental (F01501 - 30)

F01501 CivilF01502 Public WorksF01503 ForestF01504 MintF01505 CustomsF01506 Pakistan Missions AbroadF01507 National SavingsF01508 Pakistan Post OfficeF01509 DefenceF01510 RailwaysF01511 Foreign AffairsF01512 Pakistan PWDF01513 Food WingF01514 GSP (Geological Survey of Pakistan)F01515 Others

F016 Balance with NBP Balances with NBP (F01601 - 20)F01601 Food AccountF01602 Non Food AccountF01603 Receipt Clearing Account (Food Account) NBPF01604 Receipt Clearing Account (Non Food Account) NBP

F02 Receivables F021 Loans and Advances Loans and Advances (F02101 - 70)

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F02101 Permanent Advances (Civil)F02102 Permanent Advances (Defence)F02103 Account of Pakistan Post OfficeF02104 Account of RailwaysF02105 Account with Government of SindhF02106 Account with Government of PunjabF02107 Account with Government of BalochistanF02108 Account with Government of Khyber PukhtoonkhawaF02109 Account of Other DepartmentsF02110 Accounts of Other EntitiesF02111 Account with Financial InstitutesF02112 Account with Non Financial InstitutesF02113 Account with Government ServantsF02114 Account with District GovernmentsF02115 Account with TMAsF02116 Account with Private SectorF02117 Account with Foreign GovernmentsF02118 Account with SBP BlockedF02119 OB Advances (Civil)F02120 Advances Recoverable (Defence)F02121 Special AdvancesF02122 Civil Advances for Purchase of Prize BondsF02123 Payment for Fertilizer on behalf of PADSC, ADAF02124 Permanent Advances (Pakistan Post office)F02125 Permanent Advances (Railways) BlockedF02126 Permanent Advances (Pakistan PWD)F02127 Permanent Advances (Foreign Affairs)F02128 Permanent Advances (Food Wing)F02129 Permanent Advances (National Savings)F02130 Permanent Advances (Mint) Blocked

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F02131 Permanent Advances (Forest)F02132 Permanent Advances (GSP)F02133 OB Advances (Railways)F02134 OB Advances (Pakistan PWD)F02135 OB Advances (Foreign Affairs)F02136 OB Advances (Food Wing)F02137 OB Advances (National Savings) BlockedF02138 OB Advances (Mint) BlockedF02139 OB Advances (Forest)F02140 OB advances (GSP)F02141 Provident Fund Advance to Government Servants (BPS -1&2) BlockedF02142 Forest Advances BlockedF02143 Permanent Advances (Railways)F02144 Permanent Advances (Mint)F02145 OB Advances (National Savings)F02146 OB Advances (Mint)F02147 Provident Fund Advance to Government Servants (BPS -1&2)F02148 Forest AdvancesF02149 Recovery of Loan Paid out of Benevolent FundF02150 Advances to Punjab (Sindh Agriculture Development) Suppliers CorporationF02151 O.B. Advances (Pakistan Post)F02152 Advances to Others by RailwaysF02153 Interest accrued on Advances to Government Servants

F022 Other Receivables Other Receivables (F02201 - F02250)F02201 Government of Straits Settlement, SingaporeF02202 Government of MauritiusF02203 Her Majesty's Colonial Government, Hong KongF02204 Government of Federated Malaya StatesF02205 Government of SrawakF02206 Her Majesty's Protectorate Government

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F02207 Account with Government of India (Civil)F02208 Account with Government of India (Defence)F02209 Account with Government of India (Bank Account Holder)F02210 Payments made to Indian Pensioners upto 1960F02211 Payments made to Indian Pensioners after 1961F02212 Payments to Refugee Government Servants from IndiaF02213 Account with Government of BurmaF02214 East Pakistan Suspense (Civil)F02215 East Pakistan Suspense (Defence)F02216 Account with the Bank-i-Milli Iran (Railways)F02217 East Pakistan Suspense (Post Office)F02218 East Pakistan Suspense (Railways)F02219 Account with the Government of India (Pakistan Post Office) BlockedF02220 Account with the Government of India (Pakistan Post Office)F02221 Account with Government of India (Railways)F02222 Federal Government Suspense (Railways)F02223 Interest Accrued on Funds

F023 Accrued Earnings F02301 Accrued Earnings of Pakistan RailwaysF02302 Provision against Accrued Earnings of Pakistan Railways

F03 Physical Assets F031 Cost of Assets Cost of Assets (F03101 - 50)F03101 Land and BuildingsF03102 VehiclesF03103 Plant & MachineryF03104 Furniture & FittingsF03105 LivestockF03106 Roads, Highways and BridgesF03107 Office / Computer EquipmentF03108 IT EquipmentsF03109 Railways LandF03110 Railways Buildings

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F03111 Railways Rolling StockF03112 Railways Track work and InfrastructureF03113 Signalling SystemF03114 Work in Progress

F032 Reserve for Depreciation Reserve for Depreciation (F03201 - 50)F03201 Land and BuildingsF03202 VehiclesF03203 Plant and EquipmentF03204 Furniture & FittingsF03205 LivestockF03206F03207 Office / Computer EquipmentF03208 IT EquipmentsF03209 Railways BuildingsF03210 Railways Rolling StockF03211 Railways Track work and InfrastructureF03212 Signalling SystemF03221 Provision against Inventories Obsolescence / Slow MovingF03222 Provision against Impairment of Property, Plant and Equipment

F033 Inventories F03301 Stores, Spares and Loose ToolsF03302 Stores in TransitF03303 Fuel StockF03304 Fuel Stock in TransitF03305 Raw MaterialsF03306 Work in Process - WorkshopsF03307 Work in Process - Concrete Sleepers Factories (CSF)F03308 Work in Process - OthersF03309 Finished Goods

F04 Investments F041 Investments Investments (F04101 - 10)F04101 Deposits and Reserves

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F04102 Investments Deposit AccountsF04103 Investments by Railways

F05 Other Assets F051 Other Assets Other Assets (F05101 - 20)F05101 Other Current AssetsF05102 Down PaymentsF05103 Account with State Bank of PakistanF05104 Transactions on Behalf of State Bank of PakistanF05105 Other DepositsF05106 Inventories/ Consumable Tools and Spare PartsF05107 Prepaid ExpensesF05108 Security Deposits - UtilitiesF05109 Deferred Assets

F052 Control Account Control Account (F05201 - 20)F05201 Adjusting Account - BlockedF05202 Adjusting Account between Federal & Provincial Government - BlockedF05203 Inter Provincial Settlement Account - BlockedF05204 Miscellaneous Government Account - BlockedF05205 State Bank Suspense - BlockedF05206 District Accounts Office Suspense - BlockedF05207 Letter of Credit Suspense - BlockedF05208 Foreign Aid / Loan Suspense Account - BlockedF05209 Adjusting Account between Federal and District Government - BlockedF05210 Adjusting Account between Provincial and District Government - BlockedF05299 Suspense Account for Upload

F053 Intangibles Assets F05301 Computer SoftwaresF05302 PatentsF05303 CopyrightsF05304 LicenseF05310 Others

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G01 Current Liabilities G011 Cheque Clearing Account

Cheque Clearing Account (G01101 - 99)

G01101 Non Food AccountG01102 Food AccountG01103 Railways AccountG01104 Fertiliser AccountG01105 Government Deposit Account No.XII (Escrow Account)G01106 Social Action ProgrammeG01112 Cheque Payment Clearing Account (Food Account) SBPG01113 Transfer Payment Clearing Account (Food Account) SBPG01114 Receipt Clearing Account (Food Account) SBP - BlockedG01115 Bank Charges Clearing Account (Food Account) SBPG01116 Bank Interest Clearing Account (Food Account) SBPG01117 Cheque Payment Clearing Account (Fertiliser Account) SBPG01118 Transfer Payment Clearing Account (Fertiliser Account) SBPG01119 Receipt Clearing Account (Fertiliser Account) SBP - BlockedG01120 Bank Charges Clearing Account (Fertiliser Account) SBPG01121 Bank Interest Clearing Account (Fertiliser Account) SBPG01122 Cheque Payment Clearing Account (Government Deposit Account) SBPG01123 Training Payment Clearing Account (Government Deposit Account) SBPG01124 Receipt Clearing Account (Government Deposit Account) SBP -BlockedG01125 Bank Charges Clearing Account (Government Deposit Account) SBPG01126 Bank Interest Clearing Account (Government Deposit Account) SBPG01127 Cheque Payment Clearing Account (National Debt Retirement Account) SBPG01128 Training Payment Clearing Account (National Debt Retirement Account) SBPG01129 Receipt Clearing Account (National Debt Retirement Account) SBP - BlockedG01130 Bank Charges Clearing Account (National Debt Retirement Account) SBPG01131 Bank Interest Clearing Account (National Debt Retirement Account) SBPG01132 Cheque Payment Clearing Account (Non Food Account) SBP

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G01133 Training Payment Clearing Account (Non Food Account) SBPG01134 Receipt Clearing Account (Non Food Account) SBP - BlockedG01135 Bank Charges Clearing Account (Non Food Account) SBPG01136 Bank Interest Clearing Account (Non Food Account) SBPG01137 Cheque Pay Clearing Account (TMAs Account) SBPG01138 Training Pay Clearing Account (TMAs Account) SBPG01139 Receipt Clearing Account (TMAs Account) SBP - BlockedG01140 Bank Charges Clearing Account (TMAs Account) SBPG01141 Bank Interest Clearing Account (TMAs Account) SBPG01142 Cheque Payment Clearing Account (Food Account) NBPG01143 Training Payment Clearing Account (Food Account) NBPG01144 Receipt Clearing Account (Food Account) NBP - BlockedG01145 Bank Charges Clearing Account (Food Account) NBPG01146 Bank Interest Clearing Account (Food Account) NBPG01147 Cheque Payment Clearing Account (Non Food Account) NBPG01148 Training Payment Clearing Account (Non Food Account) NBPG01149 Receipt Clearing Account (Non Food Account) NBP - BlockedG01150 Bank Charges Clearing Account (Non Food Account) NBPG01151 Bank Interest Clearing Account (Non Food Account) NBPG01152 Payment Suspense Account (Food Account) SBPG01153 Receipt Suspense Account (Food Account) SBPG01154 Payment Suspense Account (Fertiliser Account) SBPG01155 Receipt Suspense (Fertiliser Account) SBPG01156 Payment Suspense Account (Government Deposit Account) SBPG01157 Receipt Suspense (Government Deposit Account) SBPG01158 Payment Suspense Account (National Debt Retirement Account) SBPG01159 Receipt Suspense (National Debt Retirement Account) SBPG01160 Payment Suspense Account (Non Food Account) SBPG01161 Receipt Suspense Account (Non Food Account) SBPG01162 Payment Suspense Account (TMAs Account) SBP

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G01163 Receipt Suspense (TMAs Account) SBPG01164 Payment Suspense Account (Food Account) NBPG01165 Receipt Suspense Account (Food Account) NBPG01166 Payment Suspense Account (Non Food Account) NBPG01167 Receipt Suspense (Non Food Account) NBPG01168 Cheque Payment Clearing Account (Railways Account) SBPG01169 Training Payment Clearing Account (Railways Account) SBPG01170 Receipt Clearing Account (Railways Account) SBP - BlockedG01171 Bank Charges Clearing Account (Railways Account) SBPG01172 Bank Interest Clearing Account (Railways Account) SBPG01173 Payment Suspense Account (Railways Account) SBPG01174 Receipt Suspense (Railways Account) SBPG01175 Cheque Payment Clearing Account (District Account) SBPG01176 Training Payment Clearing Account (District Account) SBPG01177 Receipt Clearing Account (District Account) SBP - BlockedG01178 Bank Charges Clearing Account (District Account) SBPG01179 Bank Interest Clearing Account (District Account) SBPG01180 Payment Suspense Account (District Account) SBPG01181 Payment Suspense (District Account) SBPG01182 Cheque Payment Clearing Account (PR Special Account) SBPG01183 Training Payment Clearing Account (PR Special Account) SBPG01184 Receipt Clearing Account (PR Special Account) SBP - BlockedG01185 Bank Charges Clearing Account (PR Special Account) SBPG01186 Bank Interest Clearing Account (PR Special Account) SBPG01187 Payment Suspense Account (PR Special Account) SBPG01188 Receipt Suspense (PR Special Account) SBPG01189 Special Drawing Account Cheques (SDA)G01190 Special Drawing Account Cheques (SDA)G01191 Assignments Accounts Cheques

G012 Others G01201 Outstanding Commitments

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G01202 Fines and Penalties Levied by Local Government.G02 Loans G021 Domestic Domestic Loans (G02101 - 20)

G02101 Loans - Domestic (Permanent)G02102 Loans - Domestic (Floating)G02103 Loans - Domestic (Others)G02104 Others

G022 Foreign Foreign Loans (G02201 - 20)G02201 Loan Foreign

G03 Deferred Liabilities G031 Missing Missing Deferred Liabilities (G03101 - 30)G03101 Provident Fund - BlockedG03102 Saving Accounts, Savings and Deposits CertificatesG03103 Annuities and Other FundsG03104 Benevolent Fund - BlockedG03105 Mint Account - BlockedG03106 Deposits & Reserves - Interest BearingG03107 Deposits & Reserves - Non Interest BearingG03108 Group InsuranceG03109 Postal Life Insurance Fund

G04 Other Liabilities G041 Other Liabilities Other Liabilities (G04101 - 10)G04101 Pension Fund Liability

G05 Control Account G051 Miscellaneous Miscellaneous (G05101 - 30)G05101 Exchange Account - BlockedG05102 Adjusting AccountG05103 Suspense AccountG05104 HR Document Splitting AccountG05105 Wages Clearing AccountG05106 Inter Provincial Settlement AccountG05107 Adjusting Account between Federal and Provincial GovernmentsG05108 Miscellaneous Government Account - BlockedG05109 Remittances - Blocked

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G05110 State Bank SuspenseG05111 District Accounts Office SuspenseG05112 Letter of Credit SuspenseG05113 Foreign Aid/Loan Suspense AccountG05114 Adjusting Account between Federal and District GovernmentsG05115 Adjusting Account between Provincial and District GovernmentsG05116 Inter District Government AccountsG05117 Inter TMA Accounts

G06 Trust Account - Fund G061 Provident Fund Provident Fund (G06101 - 50)G06101 Indian Civil Service Provident FundG06102 Indian Civil Service (NEM) Provident FundG06103 General Provident Fund (Civil)G06104 General Provident Fund (Defence)G06105 General Provident Fund (Foreign Affairs)G06106 General Provident Fund (Forest)G06107 General Provident Fund (Food Wing)G06108 General Provident Fund (GSP)G06109 General Provident Fund (Mint)G06110 General Provident Fund (National Savings)G06111 General Provident Fund (Pakistan PWD)G06112 General Provident Fund (PPO)G06113 General Provident Fund (T&T)G06114 General Provident Fund Account (Railway)G06115 State Railway Provident Fund InstitutionG06116 Defence Savings Provident Fund (Railway)G06117 Contributory (Transferred) Railway (Personnel) Provident FundG06118 Defence Services Officers Provident FundG06119 Provident Fund (MES)G06120 Provident Fund (Armed Forces Personnel)G06121 Provident Fund (AKRF Officers)

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G06122 Provident Fund (AKRF Personnel)G06123 Contributory Provident FundG06124 Other Miscellaneous Provident FundG06125 Unclaimed Deposits in Defence Services Officer's Provident FundG06126 Unclaimed Deposits in the General Provident FundG06127 Unclaimed Deposits in the Contributory Provident FundG06128 Unclaimed Deposits in other Miscellaneous Provident FundsG06129 Provident Fund Advance to Government Servants (B 1-2) -BlockedG06130 Provident Fund Bonds

G062 Benevolent Fund Benevolent Fund (G06201 - 50)G06201 Punjab Benevolent FundG06202 Federal Government Employees Benevolent Fund (Civil)G06203 Federal Government Employees Benevolent Fund (Defence)G06204 Federal Government Employees Benevolent Fund (Telegraph and Telephone)G06205 Federal Government Employees Benevolent Fund (Pakistan Post Office)G06206 Federal Government Employees Benevolent Fund (Pakistan PWD)G06207 Federal Government Employees Benevolent Fund (Foreign Affairs)G06208 Federal Government Employees Benevolent Fund (Food Wing)G06209 Federal Government Employees Benevolent Fund (National Savings)G06210 Federal Government Employees Benevolent Fund (Mint)G06211 Federal Government Employees Benevolent Fund (Forest)G06212 Federal Government Employees Benevolent Fund (GSP)G06213 Railway Employees Benevolent Fund (Railways)G06214 Provincial Government Employees Benevolent FundG06215 District Government Employees Benevolent FundG06216 New: TMA Employees Benevolent FundG06217 Government Employees Benevolent Fund working in TMAs

G063 Welfare Funds Welfare Fund (G06301 - 30)G06301 Staff Welfare Fund (Customs and Excise)G06302 Staff Welfare Fund (Income Tax)

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G06303 Staff Welfare Fund (FPSC)G06304 Workers Welfare FundG06305 Mines Labour Housing General Welfare FundG06306 Coal Mines Labour Welfare FundG06307 Endowment Fund for Welfare of Men of LettersG06308 Staff Welfare Fund - Balochistan PoliceG06309 Punjab Police Welfare FundG06310 Northern Areas Police Welfare Fund

G064 Insurance Fund Insurance Fund (G06401 - 50)G06401 Federal Government Employees Group Insurance Fund (Pakistan Public Works Department)

G06402 Federal Government Employees Group Insurance Fund (Foreign Affairs)G06403 Federal Government Employees Group Insurance Fund (Food Wing)G06404 Federal Government Employees Group Insurance Fund (National Savings)G06405 Federal Government Employees Group Insurance Fund (Mint)G06406 Federal Government Employees Group Insurance Fund (Forest)G06407 Federal Government Employees Group Insurance Fund (GSP)G06408 Provincial Government Employees Group Insurance FundG06409 Federal Government Employees Group Insurance Fund (Civil)G06410 Federal Government Employees Group Insurance Fund (Defence)G06411 District Government Employees Insurance FundG06412 Local Fund Govt. Employees GIFG06413 Group Insurance Fund for Government Employees working in TMAsG06414 Insurance Fund of Employees of Punjab Emergency Services

G065 Relief Fund Relief Funds (G06501 - 30)G06501 President's Mian Amiruddin Himayat-e-Islam Fund 1986G06502 Deposits of Badshahi Mosque Cess FundG06503 Tajweed-ul-Quran Trust Azad-Kashmir

G07 Trust Accounts - Post Office

G071 Accounts of Pakistan Post Office

Pakistan Post Office (G07101-50)

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G07101 Post Office Renewal Reserve FundG07102 Pakistan Post Office Welfare FundG07103 Pakistan Post Office Improvement FundG07104 Federal Government Employees Group Insurance Fund (Pakistan Post Office)G07105 Pakistan Post Office Trust Interest AccountsG07106 Pakistan Post Office MiscellaneousG07107 Pakistan Post Office ChequesG07108 Permanent Advances (Pakistan Post Office) - BlockedG07109 OB Advances (Pakistan Post Office) - BlockedG07110 Account with the Government of India (Pakistan Post Office) -BlockedG07111 East Pakistan Suspense Post Office - BlockedG07112 Transfer between Post Office OfficersG07113 In - Land Money Orders of Pakistan Post OfficeG07114 Postal AnnuitiesG07115 Pakistan Post Office Cheques (CDNS Schemes)

G08 Trust Account - Railways

G081 Accounts of Railways G08101 Foreign Loans / Credits on Capital Account (released by Federal Government) Railways

G08102 Foreign Loans/Credits on Replacement Account RailwaysG08103 Railway Employees Group Insurance Fund (Railways)G08104 Account with the Bank-i-Milli Iran (Railways) - BlockedG08105 Suspense Account RailwaysG08106 State Railway DepositsG08107 Railway Divisional Paymaster AccountG08108 Railways Wages AccountG08109 Pre-Audit Cheques (Railways)G08110 Account with the Government of India (Railways)G08111 East Pakistan Suspense Railways - BlockedG08112 Transfer within the same RailwaysG08113 Railways Remittances into State Bank / National Bank of PakistanG08114 State Bank Deposits - Railways - Blocked

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G08115 OB Advances (Railways) - BlockedG08116 Permanent Advances (Railways) - BlockedG08117 Railways Reserve FundG08118 Railways Improvement FundG08119 Railways Pension FundG08120 Staff Benefit Fund (Railways)G08121 Railways Depreciation Reserve FundG08122 Deposit of Depreciation Reserve of Government Commercial ConcernsG08123 Other Miscellaneous RemittanceG08124 Freight Deposit AccountG08125 Security Deposit of EmployeesG08126 Lease Key Money (Deposit against Finance Leases)G08127 Payable to Employees Cooperative Credit Society (ECCS)G08128 Subscription to Officer Club

G082 Current Liabilities - Railways

G08201 Expenses Payables

G08202 Salaries and Wages PayableG08203 Lease Rentals PayablesG08204 Accrued Mark-up/Interest - Domestic LoansG08205 Accrued Mark-up/Interest - Foreign LoansG08206 Accrued Management Fee - Foreign LoansG08207 Accrued Exchange Risk Fee - Foreign LoansG08208 Unpaid Salaries and WagesG08209 Unearned Revenue - FareG08210 Unearned Revenue - FreightG08211 Unearned Lease Income - OperatingG08212 Unearned Lease Income - FinanceG08213 Sundry Creditors - PurchasesG08220 Others

G083 Other Liabilities G08301 Post Retirement Free Medical Facility

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G08302 Post Retirement Travel FacilityG08303 Leave Encashment

G09 Trust Account - T & T

G091 Accounts of Telegraph & Telephone

Telegraph and Telephone (G09101 - 50)

G09101 Telegraph & Telephone Renewal Reserve FundG09102 Pakistan Telegraph and Telephone Welfare FundG09103 Pakistan Telegraph and Telephone Improvement FundG09104 Pakistan Telegraph and Telephone Cash FundG09105 Pakistan Telegraph and Telephone Depreciation FundG09106 Federal Government Employees Group Insurance Fund (Telegraph and Telephone)G09107 Pakistan Telegraph and Telephone Trunk Call DepositsG09108 Pakistan Telegraph and Telephone - MiscellaneousG09109 Permanent Advances (Pakistan Telegraph and Telephone) -BlockedG09110 OB Advances (Pakistan Telegraph and Telephone) - BlockedG09111 Telegraph and Telephone Remittances into BankG09112 Civil Departmental Balances - Pakistan Telegraph and Telephone - BlockedG09113 State Bank Deposits - Telegraph and Telephone - BlockedG09114 Transfer between Telegraph and Telephone OfficersG09115 East Pakistan Suspense Telegraph and Telephone - BlockedG09116 Account with the Government of India (Pakistan Telegraph and Telephone)G09117 Pakistan Telegraph and Telephone Cheques

G10 Trust Accounts - Other

G101 Accounts of Other Departments

Other Departments (G10101 - 99)

G10101 Pakistan PWD Receipt and Collection AccountG10102 Foreign Affairs Receipt and Collection AccountG10103 Food Wing Receipt and Collection AccountG10104 Mint Receipt and Collection AccountG10105 Pakistan Public Works Department ChequesG10106 Deposit Works of Survey of Pakistan

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G10107 Deposits of Department of Mineral DevelopmentG10108 Deposits of Department of Petroleum and MineralsG10109 Deposits of Industries DepartmentG10110 Deposits for the Department of Advertising Films and PublicationsG10111 Food Department DepositsG10112 Sanitary Board FundG10113 Public Works/Pakistan PWD DepositsG10114 Supply and Development Department DepositsG10115 Permanent Advances (Pakistan PWD) - BlockedG10116 OB Advances (Pakistan PWD) - BlockedG10117 OB Advances (Foreign Affairs) - BlockedG10118 OB Advances (Food Wing) - BlockedG10119 OB Advances (National Savings) - BlockedG10120 OB Advances (Mint) - BlockedG10121 OB Advances (Forest) - BlockedG10122 OB Advances (GSP) - BlockedG10123 Transfer between Forest OfficersG10124 Transfer between MES OfficersG10125 Transfer between Public Works OfficersG10126 PRTC Employees Pension FundG10127 Foreign Affairs ChequesG10128 Food Wing ChequesG10129 National Savings ChequesG10130 Mint ChequesG10131 Forest ChequesG10132 GSP ChequesG10133 Other Departmental ChequesG10134 Pre-Audit Cheques - Civil (Others)G10135 Pre-Audit - Civil Cheques BlockedG10136 Reserve Fund for Punjab Irrigation & Drainage Authority

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G10137 Pre-Audit - Civil ChequesG102 Accounts of Other

EntitiesOther Entities (G10201 - 30)

G10201 Permanent Advances (Foreign Affairs) - BlockedG10202 Permanent Advances (Food Wing) - BlockedG10203 Permanent Advances (National Savings) - BlockedG10204 Permanent Advances (Mint) - BlockedG10205 Permanent Advances (Forest) - BlockedG10206 Permanent Advances (GSP) - BlockedG10207 Suspense Account MintG10208 Suspense Account Defence

G103 Other Deposits and Reserves Other Deposits and Reserves (G10301 - 30)G10301 Reserve Fund for Lighthouses / Lightships and Depreciation thereofG10302 Sportsmen, Artists and Artisans Endowment FundG10303 Political Agents DepositsG10304 Zakat Collection AccountG10305 State Bank Deposits - District Government - BlockedG10306 Sinking FundsG10307 Other Appropriations

G104 Other Remittances Other Remittances (G10401 - 99)G10401 National Savings RemittancesG10402 Forest RemittancesG10403 Mint RemittancesG10404 Central Excise and Land Custom RemittancesG10405 GSP RemittancesG10406 Sindh Food Department RemittancesG10407 PWD RemittancesG10408 Remittances into TreasuriesG10409 Works Audit SuspenseG10410 Other Miscellaneous Remittances

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G10411 Sea Customs RemittancesG10412 Income Tax RemittancesG10413 Sales Tax RemittancesG10414 Cash Remittances between TreasuriesG10415 SBP RemittancesG10416 Foreign RemittancesG10417 Exchange Account between Civil and CivilG10418 Exchange Account between civil and Pakistan PostG10419 Exchange Account between Civil and Defence (including Navy)G10420 Exchange Account between Posts and DefenceG10421 Exchange Account between Defence and DefenceG10422 Cheques BlockedG10423 Other Remittances BlockedG10425 ChequesG10426 Other RemittancesG10427 Fund Remitted to District GovernmentG10428 Pakistan Post Office Remittances (CDNS Schemes)

G11 Special Deposit Investment

G111 Investment Deposit Accounts

Investment Deposit Accounts (G011101 - 50)

G11101 Savings Bank AccountsG11102 National Deposit AccountG11103 Khaas Deposit AccountsG11104 Mahana Amdani AccountsG11105 Special Savings AccountsG11106 Defence Savings CertificatesG11107 Premium Savings CertificatesG11108 National Deposit CertificatesG11109 Khaas Deposit CertificatesG11110 Special Savings Certificates (Bearer)G11111 Special Savings Certificates (Registered)

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G11112 Special Savings AccountsG11113 Regular Income CertificateG11114 Qarz-e-Hasna for Prime Minister's National Debt Retirement ProgrammeG11115 Term Deposit Certificates for Prime Minister's National Debt Retirement Programme

G11116 Ceased Savings and Deposit CertificatesG11117 Ceased Savings and Deposit Certificates Bonus FundG11118 National Deposit Certificates Bonus FundG11119 Khaas Deposit Certificates Bonus FundG11120 Defence Savings Certificates Bonus FundG11121 Premium Savings Certificates Bonus FundG11122 Pakistan Post Office unclaimed Saving Bank Deposits of less than Rs 2/-G11123 Pakistan Post Office Dead Savings Bank AccountsG11124 Pakistan Post Office fixed DepositsG11125 Pakistan Post Office Postal OrdersG11126 Pensionery BenefitsG11127 Behbood Saving CertificateG11128 Punjab General Provident Investment FundG11129 Short Term Saving Certificates (STSC)

G112 Other Deposit Account Other Deposit Account (G11201 - G11299)G11201 Special Deposit Fund for Army Supplies made to friendly CountriesG11202 Deposit of Depreciation Reserve of Commercial concerns -Jallo Rosin FactoryG11203 Deposit of Depreciation Reserve of Commercial Concerns -Motor TransportG11204 Deposits on Account of Foreign Mountaineering ExpeditionsG11205 Deposit Account of Grants and Donations for Educational BuildingsG11206 Deposits of Cess on Oilseeds and OilsG11207 Deposits on Tea Cess FundG11208 Deposits of Coconut Cess FundG11209 Deposits of Tobacco Cess FundG11210 Deposits of Agriculture Produce Cess Fund

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G11211 Deposits of Cotton Cess FundG11212 Deposits of Sugarcane Development Cess FundG11213 Deposits of Historical Mosque FundG11214 Deposits of Jamia Mosque Fund BahawalpurG11215 Revenue DepositsG11216 Civil and Criminal Courts DepositsG11217 Personal DepositsG11218 Forest DepositsG11219 Deposits on Account of Passage Money of the PilgrimsG11220 Deposits in connection with ElectionsG11221 Coal DepositsG11222 Deposits on Account of Evacuee EstatesG11223 Deposits of Chief Controller of Imports and Exports Department made by the Exporters

G11224 Deposit Account with DefenceG11225 Deposit Account with AGPRG11226 Deposits in favour of the Chief Settlement CommissionerG11227 Unclaimed DepositsG11228 Deposits for Repatriation of Pakistani Nationals AbroadG11229 Deposits for Imports against the UK LoansG11230 Special Remittances DepositsG11231 Deposits on Account of Cost of Medical Treatment of Federal Government Employees

G11232 Deposits of Pakistan Government LoansG11233 Deposits of Equalisation Fund for Iron and SteelG11234 Deposits on Account of Sugar supplied by Pakistan GovernmentG11235 Local Fund Employees Pay and TA etc. DepositsG11236 Deposits on Account of Market Committee EmployeesG11237 Deposits made by Local Bodies to meet the Claims of ContractorsG11238 Security Deposits of Supply Cell

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G11239 Deposits of Fees received by Government Servants for Work done for Private Bodies

G11240 Security Deposit of Cashiers etcG11241 Deposit Account of Foreign Guaranteed LoansG11242 Deposit Account of Transactions connected with Standardisation of Foreign Loans and Credits

G11243 Deposit Account of Grants made by the Federal Government for Social Uplift Schemes

G11244 Deposit Account of Duties, Taxes etc. realised on purchases of Indus Basin Replacement Works

G11245 Deposit Account of the Grant made by the Federal Government for the development of Agriculture

G11246 Deposit Account of Grants for Economic Development and Improvement of Rural Areas

G11247 Deposit Account of Grant made by the Agricultural Research Council of PakistanG11248 Deposit Account of Special Grant by the Federal Government to the Punjab Government

G11249 Deposit Account of Sale Proceeds of Agricultural Commodities against convertible local currency credit under PL480

G11250 Deposits on Account of Recovery from Pakistan Railway in respect of foreign Loans and Credits

G11251 Deposits of Surcharge on Sales of confiscated custom goods for donation to Motamar Alam-e-Islam

G11252 Deposit Account under the Punjab Real Estate Agents and Motor Vehicles Dealers (Regulationof Business) Ordinance 1980

G11253 Deposit Account of Grant made by Federal Government for the Rehabilitation of Destitute from East Pakistan

G11254 Deposit Account of the Grant made by the Pakistan Central Cotton CommitteeG11255 Defence Services Security DepositsG11256 Defence Services Miscellaneous Deposits

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G11257 Foreign Money OrdersG11258 Assignment Account (Pak-PWD)G11259 Assignment Account (Foreign Affairs)G11260 Assignment Account (Food Wing)G11261 Assignment Account (Mint)G11262 Assignment Account (GSP)G11263 Assignment Account (IDA/IBRD)G11264 Assignment Account (ADB))G11265 Assignment Account (Civil)G11266 Assignment Account (PM Secretariat)G11267 Recoveries of Loans granted by Cooperative Bank to AJK Government EmployeesG11268 Deposit Account of Unclaimed Dividends and Undistributed Assets under the Companies

Liquidation ActG11269 Deposit Account of Fund for Welfare of Families of Disabled/Martyrs of Cargill Fighting

G11270 Deposit Account of Share made by Citizen Community BoardG11271 Security Deposits Ex-Local Fund Officers (Ex-MEL & Ex-Zila Council Securities )G11272 Withholding Tax on Profit from Investments in National Savings Schemes BlockedG11273 Deposit Account of Fees realized by Pakistan National Accreditation Council Blocked

G11274 Deductions on Account of Housing LoanG11275 Deposits Account for the Production of Balanced Feed at Government Livestock Farms.

G11276 Security Deposit of Private CompaniesG11277 Deposit of Number Plates & Smart Registration CardsG11278 Contribution to Government Servant Housing Foundation from its membersG11279 Deposit for Smart Driving Licence CardsG11280 Withholding Tax on Profit from Investments in National Savings SchemesG11281 Deposit Account of Fees realized by Pakistan National Accreditation CouncilG11282 Assignment Account (others)

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G11283 Assignment Account (IP Bureau)G11284 Assignment Account (IDB)G11285 Assignment Account (AFD)G11286 Deposit for Small Cause CourtsG11287 Assignment Account (DFID)G11288 Deposits of PTAG11289 Assignment Account (Australian Centre for International Agriculture Research (ACIAR)

G11290 Securities Deposits of Firms / ContractorsG11291 Unclaimed Money AccountG11292 Assignment Accounts - OFIDG11293 Deposit Works for Private and Public Bodies

G12 Special Deposit Fund

G121 Relief Funds Relief Funds (G12101 - G12150)

G12101 Prime Minister's Disaster Relief FundG12102 Prime Minister's Fund for Welfare and Relief for KashmirisG12103 Prime Minister's Bangladesh Cyclone Relief Fund - BlockedG12104 Prime Minister's Bosnia Herzegovina Relief Fund - BlockedG12105 Kashmir Relief Fund for Rehabilitation of Kashmiri Refugees and Freedom FightersG12106 President's Fund for Afghan RefugeesG12107 President's Fund for Assistance to PalestineG12108 President's Fund for Flood Relief 1978 - BlockedG12109 Sindh Governor's War Victims Relief FundG12110 President's Famine Relief Fund for AfricaG12111 Bangladesh Cyclone Relief FundG12112 Quaid-e-Azam Relief FundG12113 Governor's Relief FundG12114 Sindh Relief FundG12115 Sindh Emergency Medical Relief FundG12116 Rosalinda Relief Fund

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G12117 Bangladesh Flood Relief Fund 1988G12118 Chief Minister Punjab Flood ReliefG12119 Sindh, Chief Minister's Rain Relief Fund, 1992G12120 Afghan Refugees Benefit Wrestling Bouts 1984 AccountG12121 Afghan Refugees Wrestling Bouts Sponsor's Account 1984G12122 Funds for Assistance to the Muslims of Kosovo 1999G12123 Chief Executive Drought Relief Fund 2000G12124 Sindh Governor's Relief Fund 2000 for Drought Affected AreasG12125 Governor Punjab Rain Affectees Relief FundG12126 Prime Minister Flood Relief Fund 1992 - BlockedG12127 Pakistan Post Office Postal Orders - BlockedG12128 Provincial Flood Relief Fund Khyber Pukhtoonkhawa-2005G12129 Khyber Pukhtoonkhawa Chief Minister’s Fund for Internally Displaced Persons 2009G12130 President’s Relief Fund for the Earthquake Victims 2005G12131 Chief Minister Earthquake Fund Khyber Pukhtoonkhawa 2005G12132 President’s Relief Fund for Flood Victims G12133 Chief Minister's Flood Relief Find Khyber Pukhtoonkhawa 2008G12134 Chief Minister’s Balochistan Relief and rehabilitation FundG12135 Prime Minister Special Fund for Victims of TerrorismG12136 Punjab Chief Minister’s Fund for Internally Displaced Persons of Khyber PukhtoonkhawaG12137 Governor’s Support Programme for Internally Displaced Persons

G122 Welfare Fund Welfare Fund (G12201 - 50)G12201 Prime Minister's Fund for Welfare of Widows and OrphansG12202 Fund for Remission of Advances made to Widows for House BuildingG12203 Special fund for welfare of prisoners of war and civil interneesG12204 Special Fund for Welfare of Retarded and Handicapped ChildrenG12205 Pakistan Minorities Welfare FundG12206 Special Fund for Welfare and Uplift of MinoritiesG12207 Sindh Assembly (Members) Welfare FundG12208 National Council Social Welfare Fund

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G12209 Fund for Scholarships to the Children of Government Servants B1 to 15G12210 Fund for Scholarships to the Children of Government Servants (B16 and above)G12211 Population Welfare Programme FundG12212 Subvention from Workers Welfare FundG12213 Fund for Educational and Economic Uplift of Scheduled CastesG12214 Fund for Uplift SchemesG12215 Funds for Rehabilitation of War Displaced Persons 1965G12216 Funds for Rehabilitation of War Displaced Persons 1971G12217 Sindh Orphanages Fund (Sindh Darul Atfal Fund)G12218 Fund for Rehabilitation of Disabled PersonsG12219 Subvention from the Fund for Rehabilitation of Displaced PersonsG12220 Funds for Revenue Foundation Scheme of AJ&KG12221 Mines Labour General Welfare FundG12222 Mines Labour Housing FundG12223 Education employees Foundation NWFP FundG12224 Balochistan Police Foundation Fund

G123 Economic Fund Economic Fund (G12301 - 50)G12301 Sugar Export Subsidy FundG12302 Economic FundG12303 Procurement of Edible Oil through Trading Corporation of Pakistan under FY 1982G12304 Special Fund for Assistance to Export of SugarG12305 Export Development FundG12306 Technical Advisory Services received from USAG12307 Technical Advisory Services received from AustraliaG12308 Reserve Fund for Exchange Risk on Foreign LoansG12309 Convertible Currency Release FundG12310 Procurement of Edible Oil through Trading Corporation of Pakistan under FY 1981G12311 Education Employees Foundation NWFP Fund BlockedG12312 Education Employees Foundation NWFP Fund

G124 Development Fund Development Fund (G12401 - 50)

Page 90 of 100




G12401 Special Development Grant FundG12402 Irrigation Works-Reserve for Renewal and Replacement of Irrigation MachineryG12403 Depreciation Reserve Fund Government PressesG12404 Buildings/Roads Works Reserve for Renewals and Replacement of Buildings/Roads Machinery

G12405 Federal/Provincial Road FundG12406 Federal Rehabilitation FundG12407 National Mass Transit Authority FundG12408 Population Planning ProgrammeG12409 Special Development FundG12410 Women's Development Programme FundG12411 Rural Development Works Programme FundG12412 Pakistan Oil Seeds Development Cess FundG12413 Fund for Administrative Restructuring of Public SectorG12414 Special Fund for Construction of GHQ Complex, IslamabadG12415 Thar Uplift Development FundG12416 Depreciation Reserve FundG12417 Forestry Development Fund

G125 Education and Training Fund

Education and Training Fund (G12501 - 30)

G12501 Federal Education Fee FundG12502 Fund for Grants to UniversitiesG12503 Scholarship Fund for Training AbroadG12504 Worker's Children Education FundG12505 National Training Board FundG12506 Special Fund for Promotion of Science and TechnologyG12507 Education Special Development FundG12508 Fund for Liaqat Memorial LibraryG12509 Pakistan Madrassah Education FundG12510 Education Welfare Fund

Page 91 of 100




G126 Fund for Culture and Heritage

Fund for Culture and Heritage (G12601 - 50)

G12601 Fund for Development of UrduG12602 Quaid-e-Azam Memorial FundG12603 Alama Iqbal Memorial FundG12604 Quad-e-Azam Centenary FundG12605 National Fund for Cultural HeritageG12606 See Moenjodaro FundG12607 Fund for Artists, Journalists, Men of Letters and their familiesG12608 Fund for promoting Pride of PerformanceG12609 Tarraqi-e-Urdu FundG12610 Bazm-e-Iqbal FundG12611 Arts and Literature Fund

G127 Other Funds Other Funds (G12701 - 99)G12701 Jahez FundG12702 Civil Defence Training FundG12703 Riot and Civil Commotion Issuance FundG12704 Police FundG12705 Police Clothing and Equipment FundG12706 Fund for Civil DefenceG12707 Canal Clearance FundG12708 Funds for Damages Deficiencies and Service Charges in respect of Houses on Estate Office

poolG12709 Sindh Chief Minister's discretionary Grants Utilization FundG12710 Central Rescue Station FundG12711 Foreign Aid Counterpart FundG12712 Trust Interest Fund (Charitable Endowment)G12713 Income Tax deduction from SalariesG12714 Income Tax deduction from Contractors/SuppliersG12715 War Risk Insurance Fund 1965

Page 92 of 100




G12716 War Risk Insurance Fund 1971G12717 District FundsG12718 Municipal FundsG12719 Cantonment FundsG12720 Punjab Market Committee FundG12721 Punjab Co-operative Board for LiquidationG12722 Other Miscellaneous FundG12723 Prime Minister Fund for National Debt RetirementG12724 President's Hajj FundG12725 Silver Jubilee Fund for Celebration of 50th Anniversary of Independence of PakistanG12726 Sinking Funds for Loans granted to Local BodiesG12727 Advance Payment of Tax under Section 53 of the Income Tax OrdinanceG12728 Sinking Fund Investment AccountG12729 Fund for Social ServicesG12730 Olympic Stadium FundG12731 Federal Fund for Agricultural ResearchG12732 Youth Development FundG12733 Privatisation FundG12734 Agriculture Prices Commission FundG12735 National Defence Fund 1965G12736 National Defence Fund 1971G12737 National Reconstruction FundG12738 National Fund for Control of Drug AbuseG12739 National Self Reliance FundG12740 Pre-Partition Assets and LiabilitiesG12741 Federal Civil Servant's subscription to Services Book ClubG12742 Fund for Education of Working Children and Rehabilitation of Freed Bounded Labourers

G12743 Fund for Strengthening JudiciaryG12744 Sindh Sustainable Development Fund

Page 93 of 100




G12745 Central Research FundG12746 HR Development FundG12747 National Commission FundG12748 Funds for Lady Reading Hospital, Peshawar BlockedG12749 Funds for Khyber Teaching Hospital, Peshawar BlockedG12750 Funds for Khyber Medical College, Peshawar BlockedG12751 Funds for Khyber College of Dentistry, Peshawar BlockedG12752 Funds for Hayatabad Medical Complex, Peshawar BlockedG12753 Funds for Post Graduate Medical Institute, Peshawar BlockedG12754 Funds for Ayub Medical College, Abbottabad BlockedG12755 Funds for Ayub Teaching Hospital, Abbottabad BlockedG12756G12757G12758 Fund for Women in Distress & DetentionG12759G12760 Deposit Account of Shares made by Citizen Community Board (CCB)G12761 Fund for Securities & Exchange Commission of Pakistan (SECP)G12762 Tameer-e-Karachi FundG12763 Punjab Development FundG12764 Access to Justice Development FundG12765 President's Relief Fund for Tsunami VictimsG12766 Funds for Lady Reading Hospital, PeshawarG12767 Funds for Khyber Teaching Hospital, PeshawarG12768 Funds for Khyber Medical College, PeshawarG12769 Funds for Khyber College of Dentistry, PeshawarG12770 Funds for Hayatabad Medical Complex, PeshawarG12771 Funds for Post Graduate Medical Institute, PeshawarG12772 Funds for Ayub Medical College, AbbottabadG12773 Funds for Ayub Teaching Hospital, AbbottabadG12774 National Disaster Management Fund

Page 94 of 100




G12775 Funds for Accident and Emergency Department under Lady Reading HospitalG12776 Competition Commission FundG12777 Sales Tax Deduction at source under sales tax special Procedure (Withholding) Rules, 2007

G128 Pension Fund G12801 Punjab Pension FundG13 Special Deposit

GrantG131 Grant in Aid Grants and Aid (G13101 - 99)

G13101 Cash Aid received from Ford FoundationG13102 Machinery, Equipment and Supplies received from West GermanyG13103 Machinery, Equipment and Supplies received from JapanG13104 US Aid Local Currency CreditG13105 US Aid Fund for the projects of Federal and Provincial GovernmentsG13106 UN Development FundingG13107 Norwegian WheatG13108 German WheatG13109 Sweden WheatG13110 Australian WheatG13111 Deposits on Account of Canadian WheatG13112 Food Aid ConventionG13113 Fertilizer from FAOG13114 Foreign Assistance for Afghan Refugees from United Nations High Commissioner for Refugees

G13115 Deposit Account of the Japanese Grant for Coastal Fisheries Development ProjectG13116 Other Foreign GrantsG13117 Grants and Technical Assistance from AustraliaG13118 Grants and Technical Assistance from CanadaG13119 Grants and Technical Assistance from UNOG13120 Grants and Technical Assistance from US AidG13121 Grants and Technical Assistance from SingaporeG13122 Grants and Technical Assistance from Switzerland

Page 95 of 100




G13123 Grants and Technical Assistance from Ford FoundationG13124 Grants and Technical Assistance from UKG13125 Grants and Technical Assistance from GermanyG13126 Grants and Technical Assistance from NetherlandsG13127 Grants and Technical Assistance from US governmentG13128 Commodity Grants from AustraliaG13129 Commodity Grants from CanadaG13130 Commodity Grants from GermanyG13131 Commodity Grants from NorwayG13132 Commodity Grants from Aid ConventionG13133 Commodity Grants from World Food ProgrammeG13134 Foreign Non-Project Commodity Aid-USAG13135 Finance agreed Project on account of Butter Oil Grant from EECG13136 UK GrantsG13137 Grants from SaudiaG13138 Grants from JapanG13139 Commodity Grant from ItalyG13140 GSP Receipt and Collection AccountG13141 US Aid Programme for USG13142 US Aid Ace Programme for USG13143 Special Subsidiary AccountG13144 Special PL-480 Title II AccountG13145 US Aid Programme for US 1983G13146 US Aid Programme for US 1984G13147 US Aid ECE for US 1984G13148 US Aid ECE for US 1985G13149 US Aid ACE for US 1986G13150 US Aid ACE for US 1987G13151 US Aid ACE for US 1988G13152 US Aid Programme for US FY 1989

Page 96 of 100




G13153 Special Subsidiary Account FY 1984G13154 Special Subsidiary Account FY 1985G13155 Special Subsidiary Account FY 1986G13156 Special Subsidiary Account FY 1987G13157 Special Subsidiary Account FY 1988G13158 Special Subsidiary Account FY 1989G13159 Special Subsidiary Account FY 1990G13160 Special Subsidiary Account FY 1993G13161 Special Subsidiary Account FY 1995G13162 Special Subsidiary Account FY 1996G13163 Special Subsidiary Account FY 1997G13164 Canadian DebtG13165 Tameer-e-Watan FundG13166 Foreign Grant for EnerconG13167 Foreign Commodity Grant for Gwadar Port AuthorityG13168 Rescheduling of Indonesian Debt 1965

G14 Mint Account G141 Coinage Account Coinage Account (G14101 - G14150)G14101 Value of One Rupee Notes IssuedG14102 Nickel Whole Rupee BalanceG14103 Cupro Nickel Whole Rupee BalanceG14104 Bronze and Copper Coining AccountG14105 Nickel Coinage AccountG14106 Cupro Nickel Coinage AccountG14107 Aluminium Coinage AccountG14108 Small Coin Depot BalanceG14109 Purchase and Sale of SilverG14110 Profit from Circulation of Nickel - CoinsG14111 Deficiency found in Coins Remitted to MintG14112 Nickel Whole Rupee RemittancesG14113 Cupro Nickel Whole Rupee Remittances

Page 97 of 100




G14114 Small Coin Depot RemittancesG14115 One Rupee CoinsG14116 Two Rupee CoinsG14117 Five Rupee CoinsG14118 Value of Ten Rupee CoinsG14119 Value of Ten Rupee Commemorative Coin of Mohtarma Benazir Bhutto (Shaheed)G14120 Aluminium one Rupee Coins G14121 Aluminium two Rupee CoinsG14122 Ten Rupee Commemorative Coin on 60th Anniversary of the Peoples Republic of China

H01 Equities H011 Equities Equities (H01101 - 99)H01101 Residual EquityH01102 Suspense Loss AccountH01103 Unrecovered LossesH01104 Gain and Loss on Foreign ExchangeH01105 Retained Earnings / Accumulated LossH01106 Miscellaneous Government Accounts

H012 Investment by Government


H01202 Revaluation of Fixed Assets

Page 98 of 100



APPENDIX XVI

3)

No. Description No. Description No. Description No. Description

C Consolidated Fund 1 Capital 1 Voted Current Expenditure Not Applicable2 Voted Development Expenditure 186 Capital Outlay on Pakistan Railways3 Voted Capital Expenditure Not Applicable4 Charged Current Expenditure Not Applicable5 Charged Development Expenditure Not Applicable6 Charged Capital Expenditure Not Applicable

2 Revenue 1 Voted Current Expenditure 106 Pakistan Railways2 Voted Development Expenditure 106 Pakistan Railways3 Voted Capital Expenditure 106 Pakistan Railways4 Charged Current Expenditure 106 Pakistan Railways5 Charged Development Expenditure Not Applicable6 Charged Capital Expenditure Not Applicable

P Public Account 2 Revenue 1 Trust Accounts 106 Pakistan Railways2 Special Deposit Accounts 106 Pakistan Railways

i)

ii) Voted expenditure means the expenditure the incurrence of which requires the approval of legislation (parliament).

iii) Charged expenditure does not require the approval (vote) of parliament like interest, principal repayments, etc.

iv)

Fund Element

The use of fund element is mandatory for all accounting transactions under NAM.

Non-financial assets are included under 'Development' whereas expenditures on Financial Assets (investments) are categorized under "Capital"

Grant/Public Account NumberFund Source Sub-Fund

Note

Page 99 of 100



APPENDIX XVI

4)

Code Description Code Description Code Description Code Description Code Code Code

04 Economic Affairs 045 Construction and Transport 0454 Railway Transport 045401 Railway Transport

i)

ii) All codes will be fixed except for program code (if introduced) and there will be no option to modify them.

Function Element

Provision for program code has been made in chart of accounts and it will be used to identify Government programs if Federal Governmentdecides to introduce it.

Major Function ProgramSub-Detailed FunctionDetailed FunctionMinor Function

Note

Page 100 of 100


APPENDIX XVII


Page 1 of 2

RULES REGULATING THE EXHIBITION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS

1. Definitions.-In these rules the term “recovery” means repayment by another Government Department or an outside body or person of expenditure initially borne by a Government Department and recorded as such in its accounts.

“Government” means the Federal Government or a Provincial Government.

Rules

2. Recoveries from private persons or bodies (including local funds) should, as a general rule, be treated as revenue and not as deduction from expenditure.

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

(ii) Recoveries of expenditure on works in progress and transactions of stock and other accounts– The technical estimates take cognizance of all anticipated receipts from sale proceeds of materials, plant, etc., received from the old structure, while the receipts under “Stock” are by their very nature inseparable from the expenditure recorded under the detailed head. It is therefore, proper that recoveries falling under these two categories should continue to be treated as reduction of gross expenditure. 3. As between two or more Governments, the following rules should regulate the classification of recoveries:– (a) If the recoveries represent debits to another Government of expenditure which was so debitable from the moment it was sanctioned, they should not be treated as revenue of the Government effecting the recoveries but as deduction from expenditure. (b) In the case of joint establishments, where the expenditure is not shared by two or more Governments ab initio but is incurred by one of the Governments and partially repaid by the others, the repayment if made while the accounts of the year are still open, should be treated as deduction from expenditure. (c) Recoveries of the classes falling under (a) and (b),if not effected within the accounts of the year in which the expenditure was incurred, should be treated as Revenue.


APPENDIX XVII


Page 2 of 2

(d) Recoveries on account of commuted value of pensions effected from other Governments should be treated as deductions from expenditure. (e) All other recoveries should be credited as revenue of the recovering Government, whenever they are received. 4. As between different departments of the same Government, the recoveries should be treated as deduction from the gross expenditure, except such recoveries as are made by a Commercial Department, which should be treated as receipts of that department.

NOTE.–The term “recoveries by a Commercial Department” for the purpose of this direction

and intended to apply to recoveries in respect of services rendered to other Departments in pursuance of the proper functions for which the Department is constituted, that is to say, in the case of the Pakistan Posts Department, recoveries will be treated as receipts only when they are made in respect of Postal services rendered to the other departments. Where, however, a Commercial Department acts as an agent of another department for the discharge of functions not germane to the essential purpose of the Department, the recoveries should be taken in reduction of expenditure.

5. Notwithstanding anything to the contrary that may be provided by or under these rules receipts and recoveries on Capital Account is so far as they represent recoveries of expenditure previously debited to a capital detailed head should be taken in reduction of expenditure under the detailed head concerned, except where, under the rules of allocation applicable to a particular department, such receipts have to be taken to revenue.

6. In case of doubt or dispute, the question whether any particular recovery is classifiable as revenue or as deduction from expenditure under these rules, should be referred to the Member Finance for a decision.


APPENDIX XVIII


Page 1 of 5

RULES RELATING TO INTER-DEPARTMENTAL TRANSFERS 1. (i) The following rules regulate the conditions under which a department of a Government may make charges for services rendered or articles supplied by it and the procedure to be observed in recording such charges in the accounts of the Governments concerned. (ii) In these rules–“Government” means the Central Government or the Government of a Governor’s Province as the circumstances may require and “Act” means the Government of India Act, 1935.

I–ADJUSTMENTS BETWEEN GOVERNMENTS 2. In the case of transactions between two Governments, adjustments shall always be made if required by or under the provisions of the Act; and otherwise, in such manner and to such extent as may be mutually agreed upon by the Governments concerned. 3. Subject to any subsequent arrangements that may be settled between the Governor-General of Pakistan (or Federal Government) and the Crown Representative, a service department of the Central (or Federal Government) shall not ordinarily charge the Crown Representative for any supplies or services for which under the rules on the subject it would not charge another service department of that Government, nor shall a service department be charged by the Crown Representative for such supplies or services, provided that adjustments may be made between the accounts of the Crown Representative and the Central (or Federal) Government in cases in which the demand of the Crown Representative under section 145 provides for the payment of sums to the Central Government or for recovery of sums therefrom in connexion with charges which are common, but are not separable. The amount of any charge to be adjusted in such cases will be regulated by the agreement reached between the Crown Representative and the Central Government which will be communicated to the Accounts Officers concerned. Departmental charges shall not be recovered in respect of works executed by the Central Public Works Department for the Crown Representative and included in the demand under section 145.

II–ADJUSTMENTS WITH OUTSIDE BODIES

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


APPENDIX XVIII


Page 2 of 5

III–INTER-DEPARTMENTAL ADJUSTMENTS 5. For purposes of inter-departmental payments, the departments of a Government shall be divided into service departments and commercial departments according to the following principles. 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 (Buildings and Roads Branch), Indian Stores Department.

B–Commercial Department or Undertakings.-These are maintained mainly for

the purposes of rendering services or providing supplies, of certain special kinds, on payment for the services rendered or for the articles supplied. They perform functions which are not necessarily governmental functions. They are required to work to a financial result determined through accounts maintained on commercial principles.

Note–Government has the power in respect of these rules to decide whether a particular

department or particular activities of a department shall be regarded a commercial department or undertaking. A list of departments and undertakings at present recognized by the Central Government as commercial is given in the annexure to these rules. List of Commercial concerns of the Provincial Governments will be found in the manuals, etc., of the Government concerned.

6. Save as expressly provided by these rules, a service department shall not make charge against another department for services or supplies which fall with in the class of duties for which the former department is constituted.

The following exceptions to the above rule have been authorized:–

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

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

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


APPENDIX XVIII


Page 3 of 5

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

This rule may be applied to particular units or particular activities of any department even though the department as a whole may not be a commercial department. Such a unit or activity shall ordinarily charge for its services or its supplies to, and may likewise be charged by, either the department of which it forms a part or any other department.

Note–(i). Save as otherwise provided in these rules, services rendered by a Service

Department falling under Clause A (a) of rule 5 in the normal discharge of its functions shall not be regarded as service rendered for the purposes of the above rule.

(ii) The supply of residential accommodation by one department to the employees of another, shall not for the purposes of these rules be held to constitute a service rendered. In all such cases the rent charged for residential accommodation will be the rent recoverable under the rules for the time being in force from the persons actually using such accommodation. (See paragraph 1946 to 1948 of the Pakistan Railways Code for the Engineering Department).

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

Note–When a special offer is employed for the acquisition of land for any department,

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

9. Without prejudice to the general principle contained in paragraph 6, the Defence Services shall, in respect of inter-departmental transactions, charge and be charged for services rendered and supplies made to or by other departments, unless in particular cases or classes of cases Government in consultation with the Auditor General have decided that the inter-departmental adjustment would be unsuitable and undesirable.

Note–The Defence Services are not required to pay rent for office accommodation

supplied by the Public Works Department in Central building in any station in Pakistan, nor is rent charged for buildings of the Defence Services in any station in Pakistan occupied by departments of the Central Government under those falling under clause B of paragraph 5.


APPENDIX XVIII


Page 4 of 5

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

Examples–Jail Manufacture, Survey map-publishing, Printing (Publishing

Department), Mint (Miscellaneous Services other than coinage).

11. A branch of a department constituted for the subsidiary service of that department, but employed to render similar service to another department, may charge that other departments, e.g., Workshops of a department, Mathematical Instrument Office, Dockyards.

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

13. Notwithstanding anything contained in these rules a Government may, for special reason which shall be recorded and communicated to the Accounts Officer, permit inter-departmental adjustment in any case where such adjustment may be considered necessary in the interests of economy or of departmental control of expenditure.

Note–Accounts Officer means the head of an office of accounts keeping the accounts

of the Central Government of a province, by whatever designation he may be called.

SECTION IV GENERAL.

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

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

Note–The Railway Department will settle payments of amounts due to or from other

Government Departments through Settlement Accounts.

16. Any question of doubt or dispute arising in connection with the interpretation of these rules should be referred to the Financial Adviser (Communications) for decision.


APPENDIX XVIII


Page 5 of 5

ANNEXURE List of departments and undertakings at present recognized by the central Government

as Commercial (vide Note Rule 5).

(The list does not purport to be exhaustive and may be modified by Government, where necessary, in consultation with the Accounts Officer).

Central Government.

1. Pakistan Post. 2. Railways. 3. Irrigation, Navigation, Embankment, and Drainage Works for which capital and

revenue accounts are kept. 4. Radio Station. 5. The radio Publication. 6. Lighthouse Administration (Headquarters and Lighthouse District). 7. Pakistan Salt Revenue Department.

PAKISTAN RAILWAYS CODE FOR THE ACCOUNTS DEPARTMENT APPENDIX XIX


Page 1 of 3

ACCOUNT HEADS FOR FEDERAL GOVERNMENT REPORTING For Expenditure (Payments)

Head of Account for normal accounting Government Reporting Minor Object Detailed Object Minor Object Detailed Object

Code Description Code Description Code Description Code Description F053 Intangibles Assets F05304 License A031 Fees A03103 License Fee F05303 Copyrights A039 General A03916 Essay Writing and Copyrights F05302 Patents A03929 Weight & Measures, Trade Marks

and Patent Rights F021 Loans and Advances F02113 Account with Government Servants A081 Advances to Government

Servants A08101 House Building Advance

F02113 Account with Government Servants A08102 Motor Car Advance F02113 Account with Government Servants A08103 Motor Cycle / Scooter Advance F02113 Account with Government Servants A08104 Cycle Advance F02113 Account with Government Servants A08170 Others (Advances to Employees) F02152 Advances to Others by Railways A086 Loans to Others A08601 Private Sector F031 Cost of Assets A091 Purchase of Building A09101 Land and Buildings A09102 Land and Buildings - Residential

Buildings A09103 Land and Buildings - Office

Buildings

F03109 F03110

Railways Land Railways Buildings

A09104 Buildings and Structures - Others F03108 IT Equipments A092 Computer Equipment A09201 Hardware F053 Intangible Assets F05301 Computer Softwares A09202 Software F031 Cost of Assets F03108 IT Equipments A09203 I.T. Equipment F03102 Vehicles A095 Purchase of Transport A09501 Purchase of Transport F03103 Plant & Machinery A096 Purchase of Plant &

Machinery A09601 Purchase of Plant and Machinery



Page 2 of 3


Code Description Code Description Code Description Code Description F03113 Signalling System A09603 Signalling System F03111 Railways Rolling Stock A09604 Railways Rolling Stock F03104 Furniture & Fittings A097 Purchase of Furniture &

Fixture A09701 Purchase of Furniture & Fixture

G081 Accounts of Railways A102 Principal Repayment of Loans - Foreign

A10201 Foreign Direct

A10202 To Federal Government A10203 To Financial Institutions

G08101, G08102

Foreign Loans / Credits on Capital Account Railways, Foreign Loans/Credits on Replacement Account Railways A10204 To Non-Financial Institutions

F011 Balance with SBP F01103 Railways Account A104 Principal Repayment of Loans - Floating Debt

A10403 Ways and Means Advances

A101 Loans - Domestic A10101 Domestic Direct F041 Investments F04103 Investments by Railways A113 Investment - Others A11301 Others F031 Cost of Assets F03114 Work in Progress A121 Civil Works- Roads,

Highways and Bridges A12102 Other Roads

F03114 Work in Progress A12104 Other Bridges F03114 Work in Progress A12105 Track Work and Infrastructure F03114 Work in Progress A124 Civil Works- Building and

Structures A12401 Office Buildings

F03114 Work in Progress A12402 Residential Buildings F03114 Work in Progress A12403 Other Buildings F03114 Work in Progress A12404 Structures F03113 Signalling System A126 Civil works -

Telecommunication Works

A12601 Lines And Wires

F03113 Signalling System A12602 Apparatus and Plants



Page 3 of 3


Code Description Code Description Code Description Code Description For Revenue (Receipts) G081 Accounts of Railways G08101

Foreign Loans / Credits on Capital Account (released by Federal Government) Railways,

E033 Permanent Debt (Foreign) E03302 Permanent Debt (Foreign) — received from Federal Government

G08102 Foreign Loans/Credits on Replacement Account Railways

E03301 Permanent Debt (Foreign) - Direct

F021 Loans and Advances F02113 Account with Government Servants E025 From Government Servants

E02501 House Building Advance

F02113 Account with Government Servants E02502 Motor Car Advance F02113 Account with Government Servants E02503 Motorcycle/Scooter Advance F02113 Account with Government Servants E02504 Cycle Advance F02113 Account with Government Servants E02520 Others F011 Balance with SBP F01103 Railways Account E032 Floating Debt E03203 Ways and Means Advances F011 Balance with SBP F01103 Railways Account E031 Permanent Debt

(Domestic) E03101 Permanent Debt - Direct


H01201 Investment by Government E013 Investment Receipts E01303 Federal Government Investment in Railways through Cash Release (Non-financial)


APPENDIX XX


ANNUAL FINANCIAL STATEMENTS OF PAKISTAN RAILWAYS AS PER IFRS

INDEX DESCRIPTION PAGE NO.

STATEMENT OF FINANCIAL POSITION 1 of 35 to 4 of 35

INCOME STATEMENT 2 of 35

STATEMENT OF COMPREHENSIVE INCOME 3 of 35

STATEMENT OF CASH FLOWS 4 of 35

STATEMENT OF CHANGES IN EQUITY 5 of 35

NOTES TO THE FINANCIAL STATEMENTS 6 of 35 to 24 of 35

ACCOUNTING POLICIES 25 of 35 to 35 of 35

APPENDIX XX

Note 2009 2008 Note 2009 2008

EQUITY AND LIABILITIES ASSETS

Equity Non-current assets

Investment by government 3 xxx xxx xxx xxx xxx xxx Property, plant and equipment 12 xxx xxx xxx xxx xxx xxxReserves 4 xxx xxx xxx xxx xxx xxx Investment property 13 xxx xxx xxx xxx xxx xxxTotal equity xxx xxx xxx xxx xxx xxx Intangible assets 14 xxx xxx xxx xxx xxx xxx

Long term investments 15 xxx xxx xxx xxxSurplus on revaluation of property, Trade and other receivables 16 xxx xxx xxx xxx xxx xxxplant and equipment 5 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

Non-current liabilities Current assets

Long term borrowings 6 xxx xxx xxx xxx xxx xxx Inventories 17 xxx xxx xxx xxx xxx xxxSecurity deposits xxx xxx xxx xxx xxx xxx Trade and other receivables 16 xxx xxx xxx xxx xxx xxxEmployee benefits 7 xxx xxx xxx xxx xxx xxx Cash and bank balances 18 xxx xxx xxx xxx xxx xxxDeferred revenue - lease rentals 8 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

xxx xxx xxx xxx xxx xxxCurrent liabilitiesTrade and other payables 9 xxx xxx xxx xxx xxx xxxShort term borrowing 10 xxx xxx xxx xxx xxx xxxCurrent portion of long term borrowings 6 xxx xxx xxx xxx xxx xxx

xxx xxx xxx xxx xxx xxxTotal Liabilities xxx xxx xxx xxx xxx xxx

TOTAL EQUITY AND LIABILITIES xxx xxx xxx xxx xxx xxx TOTAL ASSETS xxx xxx xxx xxx xxx xxx

Contingencies and commitments 11

The annexed notes 1 to 31 form an integral part of these financial statements.

_____________________________ ________________________________________________________General Manager, Operations Financial Advisor & Chief Accounts Officer, Pakistan Railways

PAKISTAN RAILWAYSSTATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2009

(Rupees in thousand) (Rupees in thousand)

Page 1 of 35

APPENDIX XX

Note 2009 2008

Revenue 19 xxx xxx xxx xxx xxx xxx

Cost of Services 20 xxx xxx xxx xxx xxx xxx

Gross income / (loss) xxx xxx xxx xxx xxx xxx

Administrative and selling expenses 21 xxx xxx xxx xxx

Other expenses 22 xxx xxx xxx xxx

Other income 23 xxx xxx xxx xxx

Operating income / (loss) xxx xxx xxx xxx

Finance cost 24 xxx xxx xxx xxx

Income / (loss) before Government grant xxx xxx xxx xxx

Government grant to meet the operational shortfall 25 xxx xxx xxx xxx

Net income / (loss) after Government grant xxx xxx xxx xxx


___________________________ ____________________________________________________General Manager, Operations Financial Advisor & Chief Accounts Officer, Pakistan Railways

PAKISTAN RAILWAYS

INCOME STATEMENT FOR THE YEAR ENDED 30 JUNE 2009

(Rupees in thousand)

Page 2 of 35

APPENDIX XX

Note 2009 2008

Net income / (loss) after Government grant xxx xxx xxx xxx

Other comprehensive income

Surplus on revaluation of property, plant and equipment xxx xxx xxx xxx

Actuarial gains (losses) on defined benefit plans xxx xxx xxx xxx

Other comprehensive income for the year xxx xxx xxx xxx

Total comprehensive income / (loss) for the year xxx xxx xxx xxx


_________________________ _____________________________________________________General Manager, Operations Financial Advisor & Chief Accounts Officer, Pakistan Railways

PAKISTAN RAILWAYSSTATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2009


Page 3 of 35

APPENDIX XX

Note 2009 2008

CASH FLOWS FROM OPERATING ACTIVITIES

Revenue Receipts xxx xxx xxx xxxCash paid to suppliers and employees xxx xxx xxx xxxCash generated from (used in) operations xxx xxx xxx xxxFinance cost paid xxx xxx xxx xxxGovernment grant to meet the operational shortfall xxx xxx xxx xxxNet cash from / (used in) operating activities xxx xxx xxx xxx

CASH FLOWS FROM INVESTING ACTIVITIESCapital expenditure on property, plant and equipment xxx xxx xxx xxxCapital expenditure on intangible assets xxx xxx xxx xxxProceeds from sale of property, plant and equipment xxx xxx xxx xxxDividend from subsidiaries xxx xxx xxx xxxNet cash used in investing activities xxx xxx xxx xxx

CASH FLOWS FROM FINANCING ACTIVITIESProceeds from long term financing - unsecured xxx xxx xxx xxxShort term borrowing - net xxx xxx xxx xxxRepayment of long term financing - unsecured xxx xxx xxx xxxInvestment by government of Pakistan xxx xxx xxx xxxReturn on investment by government xxx xxx xxx xxxNet cash used in financing activities xxx xxx xxx xxxNet decrease in cash and cash equivalents xxx xxx xxx xxx

Cash and cash equivalents at the beginning of the year xxx xxx xxx xxx

Cash and cash equivalents at the end of the year 18 xxx xxx xxx xxx


___________________________ _________________________________________________________General Manager, Operations Financial Advisor & Chief Accounts Officer, Pakistan Railways

PAKISTAN RAILWAYSSTATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2009

( Rupees in thousand)

Page 4 of 35

APPENDIX XX

Balance as at 01 July 2007 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

Comprehensive income

Net income / (loss) for the year xxx xxx xxx xxx xxx xxx

Other Comprehensive incomeSurplus on revaluation of property, plant and equipment xxx xxx xxx xxxIncremental depreciation xxx xxx xxx xxx (xxx xxx)Actuarial gains (losses) on defined benefit plants xxx xxx xxx xxx xxx xxxTotal other comprehensive income xxx xxx xxx xxx xxx xxx xxx xxx

Transactions with ownersInvestment by government of Pakistan xxx xxx xxx xxxReturn on investment by government of Pakistan (xxx xxx) (xxx xxx)Balance as at 30 June 2008 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

Comprehensive incomeNet income / (loss) for the year xxx xxx xxx xxx xxx xxxOther Comprehensive income

Surplus on revaluation of property, plant and equipment xxx xxx xxx xxxIncremental depreciation xxx xxx xxx xxx (xxx xxx) xxx xxxActuarial gains (losses) on defined benefit plants xxx xxx xxx xxx xxx xxxTotal other comprehensive income xxx xxx xxx xxx xxx xxx xxx xxxTransactions with ownersInvestment by government of Pakistan xxx xxxReturn on investment by government of Pakistan (xxx xxx) (xxx xxx)

Balance as at 30 June 2009 xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx


________________________________________________________Financial Advisor & Chief Accounts Officer, Pakistan Railways

____________________________General Manager, Operations

--------------------------------- Rupees in thousand ---------------------------------

Improvement reserve

Depreciation reserve

Accumulated losses

Total

Surplus on revaluation of property, plant and equipment

Total equity

PAKISTAN RAILWAYSSTATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2009

Investment by government

REVENUE RESERVES

Railway reserve

Page 5 of 35

PAKISTAN RAILWAYSNotes to the Financial Statements

APPENDIX XX

2009 2008

3. INVESTMENT BY GOVERNMENT

Investment by government prior to provincialization period xxx xxx xxx xxx xxx xxxInvestment by government provincialization period xxx xxx xxx xxx xxx xxxInvestment by government through repayment of foreign loans xxx xxx xxx xxx xxx xxxInvestment by government through cash development releases 3.1 xxx xxx xxx xxx xxx xxx

xxx xxx xxx xxx xxx xxx

3.1 Reconciliation of investment by government through cash development releases

Outstanding as at 01 July xxx xxx xxx xxx xxx xxxReceipt during the year xxx xxx xxx xxx xxx xxxOutstanding as at 30 June xxx xxx xxx xxx xxx xxx

4. RESERVES

Depreciation reserve fund xxx xxx xxx xxx xxx xxxImprovement fund xxx xxx xxx xxx xxx xxxRailway reserve fund xxx xxx xxx xxx xxx xxxAccumulated losses xxx xxx xxx xxx xxx xxx


5. SURPLUS ON REVALUATION OF PROPERTY, PLANT AND EQUIPMENT

As at 01 July xxx xxx xxx xxx

Incremental depreciationAccumulated xxx xxx xxx xxxCharge for the year xxx xxx xxx xxx

xxx xxx xxx xxx

As at 30 June xxx xxx xxx xxx

6. LONG TERM BORROWINGS

Foreign currency loans 6.1 xxx xxx xxx xxxLocal currency loans - SBP blocked account xxx xxx xxx xxx

xxx xxx xxx xxxLess: Current portion shown under current liabilities

Foreign currency loans xxx xxx xxx xxxLocal currency loans xxx xxx xxx xxx

xxx xxx xxx xxx

xxx xxx xxx xxx


Page 6 of 35


APPENDIX XX

6.1 Foreign currency loans

Years

% %1 CANADIAN LOANS1.1 CIDA Loan 47 DE Locos xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx1.2 CIDA Loan 30 BGDE Locos xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx1.3 CIDA Loan 1 (M) xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx1.4 CIDA Loan 2 (M) xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx1.5 CIDA Loan 3rd line of credit xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx

- 2 JAPANESE LOANS2.1 PKP-7 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx2.2 PKP-13 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx2.3 PKP-31 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx2.4 PKP-34 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx2.5 PKP-35 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx2.6 PKP-44 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx2.7 PKP-45 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx

3 WORLD BANK3.1 IDA LOANS3.1.1 US AID-1278-P xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx

3.2 IBRD LOANS3.2.1 IBRD Loan-3241 PAK xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx3.2.2 IBRD Loan-3241 Transport Sector xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx

Sr. No

Loan Note

Cur

renc

y Foreign Currency Balance As At

30 June 200930 June 2008

Rupee Balance As At

30 June 200930 June 2008

Gra

cePe

riod

Rate (Per Annum)

InterestExchange

RiskFee

InstallmentsPayable

RepaymentPeriodYears

Page 7 of 35


APPENDIX XX

6.1 Foreign currency loans

Years

% %

Sr. No

Loan Note

Cur

renc

y Foreign Currency Balance As At

30 June 200930 June 2008

Rupee Balance As At

30 June 200930 June 2008

Gra

cePe

riod

Rate (Per Annum)

InterestExchange

RiskFee

InstallmentsPayable

RepaymentPeriodYears

4 AUSTRIAN LOANS4.1 BANK AUSTRIA AG, VIENNA4.1.1 U.I.C-54 Rails xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx4.1.2 Track Machines xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx4.1.3 Turn Outs xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx

4.2 OPEC FUND LOANS4.2.1 OPEC Loan 1087-P xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx4.2.2 OPEC Loan 55 DE Locos xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx

5 FRENCH LOAN5.1 1981-2 Portion-1 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx

6 ISLAMIC DEVELOPMENTBANK LOAN

6.1 Loan No 0090 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx6.2 Loan No 0091 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx6.3 PAK-108 xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx

7 CHINESE LOANS7.1 1300 HCW xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx7.2 175 P Coaches xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx7.3 U.I.C-54 Rails xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx7.4 69 DE Locos xx xxx xxx xxx xxx xxx xxx xxx xxx xx xx xxxx xx xx

Total

Current portion shown under current liabilities xxx xxx xxx xxx

TOTAL xxx xxx xxx xxx

Page 8 of 35


APPENDIX XX

2009 2008Note

7. EMPLOYEE BENEFITS

General provident fund scheme xxx xxx xxx xxxPension xxx xxx xxx xxxPost retirement free medical benefit xxx xxx xxx xxxPost retirement travel facility xxx xxx xxx xxxLeave encashment / compensated absences xxx xxx xxx xxx

7.1 xxx xxx xxx xxx

7.1 Reconciliation of payable to employee benefit plans: Note 2009 2008 2009 2008 2009 2008 2009 2008 2009 2008

Present value of funded obligation 7.4 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxUnrecognized actuarial losses xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxUnrecognized past service cost xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxNet liability xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

7.2 Movement in net liability Opening liability xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxCharge for the year 7.3 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxContribution paid xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

7.3 Amounts recognized in the income statement are as follows:

Current service cost 7.4 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxInterest on obligation 7.4 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxNet actuarial losses recognized in the year xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxPast service cost - non-vested xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxTotal included in employee benefit expense 7.90 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

7.4 Changes in the present value of defined benefit obligation are as follows: Note 2009 2008 2009 2008 2009 2008 2009 2008 2009 2008


Post retirementTotalPension

Travel facilityLeave encashment

Free medical facility

Free medical facility

Travel facilityLeave encashment

------------------------------------------(Rupees in thousand)------------------------------------------

Post retirementTotalPension

Page 9 of 35


APPENDIX XX

Opening defined benefit obligation xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxService cost 7.3 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxInterest cost 7.3 xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxActuarial losses xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxBenefits paid xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxClosing defined benefit obligation xxxx xxxx xxxx xxxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

7.5 Principal actuarial assumptions used (expressed as weighted average)

2009 2008 2009 2008 2009 2008% % % % % %

Expected increase in pay xx xx xx xx xx xxDiscount rate xx xx xx xx xx xxExpected return of growth per annum in average cost of facility xx xx xx xx xx xxIncrease in average cost of free medical facility per employee due to increase in age of recipient xx xx xx xx xx xxRate of utilization of travel facility by future entitled employees xx xx xx xx xx xx

7.6 The effect of one percentage movement in assumed rates would have following effects:

One % point

increase

One % point

decrease

One % point

increase

One % point

decrease

Effect on the aggregate of the service cost and interest cost xxxx xxxx xxxx xxxxEffect on defined benefit obligation xxxx xxxx xxxx xxxx

7.7 Deficit for current and previous four years are as follows:

2009 2008 2007 2006 2005

Defined benefit obligation xxx xxx xxx xxxx xxx xxx xxx xxx xxx xxxExperience adjustment on plan liabilities xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

2009 2008 2007 2006 2005

Defined benefit obligation xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

Post retirement free travel facility

Pension Free medical facility

------------------------------------------(Rupees in thousand)------------------------------------------

2008

----------------------------(Rupees in thousand)-----------------------

---------------------(Rupees in thousand)---------------

2009


Post retirement free medical facility

Travel facility

Page 10 of 35


APPENDIX XX

Experience adjustment on plan liabilities xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

2009 2008 2007 2006 2005

Defined benefit obligation xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxExperience adjustment on plan liabilities xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

2009 20087.8 Estimated future contributions

Post retirement free medical facility xxx xxx xxx xxxPost retirement travel facility xxx xxx xxx xxx

xxx xxx xxx xxx7.9 The charge for the year has been allocated as follows:

Cost of services 20 xxx xxx xxx xxxAdministrative and selling expenses 21 xxx xxx xxx xxx

xxx xxx xxx xxx


Pension


Page 11 of 35


APPENDIX XX

2009 2008Note

8. DEFERRED REVENUE - LEASE RENTALS

Balance as on 01 July xxx xxx xxx xxxReceipt during the year xxx xxx xxx xxxRentals recognized in revenue for the year xxx xxx xxx xxxBalances as on 30 June xxx xxx xxx xxxLess: current portion shown in unearned revenue xxx xxx xxx xxx

xxx xxx xxx xxx9. TRADE AND OTHER PAYABLES

Creditors for:- Fuel 9.1 xxx xxx xxx xxx- stores and spare parts 9.2 xxx xxx xxx xxx

Accrued liabilities xxx xxx xxx xxxFreight deposits account xxx xxx xxx xxxEarnest money received from contractors xxx xxx xxx xxxMobilization and other advances xxx xxx xxx xxxExchange risk, management and commitment fee payable xxx xxx xxx xxxAccrued mark up / interest xxx xxx xxx xxxTax deducted at source xxx xxx xxx xxxSales tax payable xxx xxx xxx xxxPayable to employees' benefits 9.3 xxx xxx xxx xxxUnearned revenue xxx xxx xxx xxxOther payables xxx xxx xxx xxx

xxx xxx xxx xxx

9.1

9.2

9.3 Payable to employees' benefits

Staff benefit fund xxx xxx xxx xxxBenevolent fund xxx xxx xxx xxxStaff welfare fund xxx xxx xxx xxx

xxx xxx xxx xxx10. SHORT TERM BORROWING

11. CONTINGENCIES AND COMMITMENTS

11.1 Contingencies

11.2

a) Capital Commitments

Property, plant and equipment xxx xxx xxx xxxIntangible assets xxx xxx xxx xxx Others xxx xxx xxx xxx

xxx xxx xxx xxx

b) Other Commitments xxx xxx xxx xxx


Capital expenditure contracted for at statement of financial position

Commitments

Included herein is a sum of Rupees __________ (2008: Rupees _________ ) payable to subsidiaries and a sumof Rupees (2008: Rupees ) payable to other related parties.

Short term running finance facility (Ways and Means Advance) available from State Bank of Pakistan (SBP)amounting to Rupees 4000 million (2008: Rupee 4000 million). Markup is charged on daily product basis atlast quarterly average rate of auction of Government of Pakistan treasury bills. Penal interest equal to 400basis points plus normal markup rate is charged on the outstanding balance exceeding the limit of Rupees4000.000 million.

Pakistan Railways has the following significant contingent liabilities in respect of legal claims arising in theordinary course of business.

This includes an aggregate sum of Rupees _______ (2008: Rupees ___________) payable to subsidiaries andRupee (2008: Rupees ) other related parties.

Page 12 of 35


APPENDIX XX

Note 2009 200812. FIXED ASSETS

Property, plant and equipmentOperating fixed assets (12.1) xxxx xxxxCapital work in progress 12.2 xxxx xxxx

xxxx xxxx

12.1 Reconciliation of the carrying amounts at the beginning and end of the year is as follows:

Freehold land Leasehold Buildings on Buildings on Rolling Tracks and Signalling Plant and IT equipment Motor Total

At 01 July 2007

Cost / assessed value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxAccumulated depreciation xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

Net Book Value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

Year ended 30 June 2008

Opening net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxAdditions xxxxDisposals


xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxDepreciation charge xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxClosing net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

At 30 June 2008



Year ended 30 June 2009

Opening net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxAdditions xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxSurplus on Revaluation xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxDisposals


xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxDepreciation charge xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

Closing net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

At 30 June 2009



Rate of depreciation in % xx xx xx xx xx xx xx xx xx xx xx


---------------------------------------------------------------------------------------------------------------------R u p e e s in t h o u s a n d ----------------------------------------------------------------------------------------------------

Operating Fixed Assets

Page 13 of 35


APPENDIX XX

2009 2008Note

12.1.1 The depreciation charge for the year has been allocated as follows:

Cost of services 20 xxx xxx xxx xxxAdministrative and selling expenses 21 xxx xxx xxx xxxCapitalized during the year

Rolling stock xxx xxx xxx xxxTrack work and infrastructure xxx xxx xxx xxxCivil works xxx xxx xxx xxxCapital work in progress - others xxx xxx xxx xxxWork in process xxx xxx xxx xxx

xxx xxx xxx xxxxxx xxx xxx xxx

12.1.2 If property, plant and equipment were stated on historical cost basis, the amounts would be as follows:

Freehold land

Buildings on freehold

land

Rolling stock

Tracks and infrastructure

Signalling equipment

Plant and machinery

IT equipments

Motor vehicles

Total

At 30 June 2009

Cost xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxAccumulated depreciation xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

Net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

At 30 June 2008

Cost xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxxAccumulated depreciation xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

Net book value xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

_______________________________ Rupees in thousands________________________________


Page 14 of 35


APPENDIX XX

2009 2008Note

12.2 Capital work in progress

Rolling stock xxx xxx xxx xxxTrack work and infrastructure xxx xxx xxx xxxCivil works xxx xxx xxx xxxCapital work in progress - others xxx xxx xxx xxxInventories held for capital expenditure (12.2.1) xxx xxx xxx xxxAdvances for land and other capital expenditure xxx xxx xxx xxx

xxx xxx xxx xxx

12.2.1 Inventories held for capital expenditure

xxx xxx xxx xxxLess: Provision for obsolescence xxx xxx xxx xxx

xxx xxx xxx xxx

13. INVESTMENT PROPERTYLand Buildings Total Total

Rupees Rupees

Assessed value as 01 July xxxx xxxx xxxx xxxxAdditions xxxx xxxx xxxx xxxxTransfer from property, plant and equipment xxxx xxxx xxxx xxxxTransfer to property, plant and equipment xxxx xxxx xxxx xxxxGains / (losses) from fair value adjustments xxxx xxxx xxxx xxxxAssessed value as on 30 June xxxx xxxx xxxx xxxx

14. INTANGIBLE ASSETS

Computer softwares (14.1) xxx xxx xxx xxxIntangible assets under development xxx xxx xxx xxx

xxx xxx xxx xxx

2009 2008Note

14.1 Computer softwaresReconciliation of the carrying amounts at the beginning and end of the year is as follows:

Balance as at 01 JulyCost xxx xxx xxx xxxAccumulated amortization xxx xxx xxx xxxNet book value xxx xxx xxx xxx

Movement during the yearAdditions during the year xxx xxx xxx xxxAmortization charge for the year xxx xxx xxx xxx

Balance as at 30 JuneCost xxx xxx xxx xxxAccumulated amortization xxx xxx xxx xxx

xxx xxx xxx xxxNet book value xxx xxx xxx xxx

Rate of amortization in % xx xx

15. LONG TERM INVESTMENTS

SubsidiariesRailway Constructions Pakistan Limited (RAILCOP) xxx xxx xxx xxxPakistan Railway Advisory and Consultancy Services Limited (PRACS) xxx xxx xxx xxx

xxx xxx xxx xxxOther - West Pakistan Road Transport Company xxx xxx xxx xxxProvision for impairment xxx xxx xxx xxx

xxx xxx xxx xxx


Inventories including in transit Rupees __________ (2008: Rupees __________ )


Page 15 of 35


APPENDIX XX

2009 200816. TRADE AND OTHER RECEIVABLES Note

Trade receivables xxx xxx xxx xxxSecurity deposits xxx xxx xxx xxxPrepayments xxx xxx xxx xxxLoans and advances to and receivables from employees 16.1 xxx xxx xxx xxxAdvances to suppliers xxx xxx xxx xxxInterest accrued on loans and advances to employees xxx xxx xxx xxxLease rentals receivables xxx xxx xxx xxxSales tax recoverable xxx xxx xxx xxxOther receivables xxx xxx xxx xxx

xxx xxx xxx xxxLess: Impairment of trade and other receivables 16.2 xxx xxx xxx xxxNet trade and other receivables xxx xxx xxx xxxLess: Current portion shown under current assets 16.3 xxx xxx xxx xxx

xxx xxx xxx xxx

16.1 Loans and advances to and receivables from employees

House building xxx xxx xxx xxxMotor car xxx xxx xxx xxxMotor cycle xxx xxx xxx xxxCycle xxx xxx xxx xxxReceivables xxx xxx xxx xxx

xxx xxx xxx xxx

16.1.1

16.2 Impairment of trade and other receivables

Balance as at 01 July xxx xxx xxx xxxProvision for impairment for the year 16.2.1 xxx xxx xxx xxxTrade and other receivables written off during the year xxx xxx xxx xxxUnused impairment provision reversed xxx xxx xxx xxxBalance as at 30 June xxx xxx xxx xxx

16.2.1 Provision for impairment for the year

Trade receivables xxx xxx xxx xxxSecurity deposits xxx xxx xxx xxxPrepayments xxx xxx xxx xxxLoans and advances to and receivables from employees xxx xxx xxx xxxAdvances to suppliers xxx xxx xxx xxxLease rentals receivables xxx xxx xxx xxxOther receivables xxx xxx xxx xxx

xxx xxx xxx xxx

16.2.2


House building and motor car loans are repayable in _____ years, whereas motorcycle / scooter and cycle loans are repayable in __ years. Interest at the rate ranging between __% and __% (2008: __% and __%) per annum is charged on these loans.

As at 30 June 2009, trade receivables of Rupees _________ (2008 : Rupees ______________ ) werepast due but not impaired. These relate to a number of independent customers from whom there isno recent history of default. The ageing analysis of these trade receivables is as follows:

Page 16 of 35


APPENDIX XX

2009 2008Note

1 to 6 months xxx xxx xxx xxxMore than 6 months xxx xxx xxx xxx

xxx xxx xxx xxx

16.2.3

Upto 1 month xxx xxx xxx xxx1 to 6 months xxx xxx xxx xxxMore than 6 months xxx xxx xxx xxx

xxx xxx xxx xxx16.3 Current portion shown under current assets

Trade receivables xxx xxx xxx xxxSecurity deposits xxx xxx xxx xxxPrepayments xxx xxx xxx xxxLoans and advances to and receivables from employees xxx xxx xxx xxxAdvances to suppliers xxx xxx xxx xxxInterest accrued on loans and advances to employees xxx xxx xxx xxxLease rentals receivables xxx xxx xxx xxxOther receivables xxx xxx xxx xxx

xxx xxx xxx xxx16.4 The fair values of trade and other receivables are as follows:

Trade receivables xxx xxx xxx xxxSecurity deposits xxx xxx xxx xxxPrepayments xxx xxx xxx xxxLoans and advances to and receivables from employees xxx xxx xxx xxxAdvances to suppliers xxx xxx xxx xxxInterest accrued on loans and advances to employees xxx xxx xxx xxxLease rentals receivables xxx xxx xxx xxxSales tax recoverable xxx xxx xxx xxxOther receivables xxx xxx xxx xxx

xxx xxx xxx xxx17. INVENTORIES

xxx xxx xxx xxx

Stores and spare parts 17.1 xxx xxx xxx xxxWork in process 17.2 xxx xxx xxx xxx

xxx xxx xxx xxx

2009 2008Note

17.1 17.1.1 xxx xxx xxx xxx

xxx xxx xxx xxxxxx xxx xxx xxx

Less: Provision for obsolescence


Stores and spare parts including in transit amounting to Rupees ____________ (2008: Rupees __________ )

Fuel stock including in transit amounting to Rupee _______ ( 2008: Rupees _____)

As at 30 June 2009, trade receivables of Rupees __________ (2008 : Rupees _________ ) wereimpaired and provided for. The ageing analysis of these trade receivables is as follows:


Page 17 of 35


APPENDIX XX

17.1.1

17.2

Stores and spare parts in process xxx xxx xxx xxxConcrete sleepers in process xxx xxx xxx xxxRepair and maintenance in process - workshops xxx xxx xxx xxx

xxx xxx xxx xxx

18. CASH AND BANK BALANCES

xxx xxx xxx xxx

xxx xxx xxx xxx

xxx xxx xxx xxx

19. REVENUE

Passengers xxx xxx xxx xxx xxx xxxGoods xxx xxx xxx xxx xxx xxxOthers xxx xxx xxx xxx xxx xxx

xxx xxx xxx xxx xxx xxx20. COST OF SERVICES - OTHERS

Fuel consumed xxx xxx xxx xxx xxx xxxEmployee related expenses xxx xxx xxx xxx xxx xxxEmployees retirement benefits xxx xxx xxx xxx xxx xxxRepair and maintenance xxx xxx xxx xxx xxx xxxUtilities xxx xxx xxx xxx xxx xxxCommunication xxx xxx xxx xxx xxx xxxRent, rates and taxes xxx xxx xxx xxx xxx xxxDepreciation 12.1.1 xxx xxx xxx xxx xxx xxxAmortization xxx xxx xxx xxx xxx xxxPrinting and stationery xxx xxx xxx xxx xxx xxxOthers xxx xxx xxx xxx xxx xxx


2009 2008Note

21. ADMINISTRATIVE AND SELLING EXPENSESEmployee related expenses xxx xxx xxx xxxEmployees retirement benefits xxx xxx xxx xxxUtilities xxx xxx xxx xxxRepairs and maintenance xxx xxx xxx xxxRent, rates, electricity and telephone xxx xxx xxx xxxCommunication xxx xxx xxx xxxTravelling xxx xxx xxx xxxStationery xxx xxx xxx xxxProfessional services xxx xxx xxx xxx

Work in process

This includes a sum of Rupees __________ (2008: Rupees ___________ ) which represents the cost ofstores and spares not in possession of Pakistan Railways.

Cash in hand

Cash at bank (account XI), including remittances in transit of Rupees ____________ (2008: Rupees _________)


Page 18 of 35


APPENDIX XX

Loans to deceased employees written off xxx xxx xxx xxxInventories written off xxx xxx xxx xxxProvision for obsolete inventories xxx xxx xxx xxxProvision for impairment of trade and other receivables 16.2.1 xxx xxx xxx xxxFinancial assistance to the families of deceased employees xxx xxx xxx xxxAdvertisement xxx xxx xxx xxxDepreciation 12.1.1 xxx xxx xxx xxxAmortization of intangible assets xxx xxx xxx xxxOthers xxx xxx xxx xxx

xxx xxx xxx xxx22. OTHER EXPENSES

Loss on disposal of property, plant and equipment xxx xxx xxx xxxExchange losses xxx xxx xxx xxxContribution to staff benevolent fund xxx xxx xxx xxxOthers xxx xxx xxx xxx

xxx xxx xxx xxx23. OTHER INCOME

Income from financial assetsInterest on loans and advances to employees xxx xxx xxx xxxIncome from assets other than financial assetsNet gain on disposal of property, plant and equipment xxx xxx xxx xxxOthersGain on deposit works / construction contracts xxx xxx xxx xxxRecoveries of trade and other receivables written off xxx xxx xxx xxxSale of scrap xxx xxx xxx xxxMiscellaneous xxx xxx xxx xxx

xxx xxx xxx xxx24. FINANCE COSTS

Mark-up/ interest/ commitment charges on:Long term borrowings xxx xxx xxx xxxShort term borrowing xxx xxx xxx xxxInterest on general provident fund scheme xxx xxx xxx xxxManagement fee xxx xxx xxx xxxExchange risk coverage fee xxx xxx xxx xxx

xxx xxx xxx xxx25. It represents the grant from federal government to meet the operational short fall suffered by Pakistan

Railways in respect of providing services on non profitable trains and charging fare at lower ratesunder Public Service Obligation (PSO) to facilitate general public and government departments.

Page 19 of 35


APPENDIX XX2009 2008

Note26. TRANSACTIONS WITH RELATED PARTIES

Relationship Nature of transactions

Subsidiary companies Services xxx xxx xxx xxxRelated parties Revenue xxx xxx xxx xxx

Purchase of inventories xxx xxx xxx xxxPost employment benefit plans Contribution to employee funds xxx xxx xxx xxx

Key management compensation

Pay and allowances xxx xxx xxx xxxOthers benefits xxx xxx xxx xxx

27. FINANCIAL RISK MANAGEMENT

27.1 Financial risk factors

(a) Market risk

(i) Currency risk

2009 2008

Rupees per US Dollar

79.0007 63.038781.1000 68.0001

(ii) Other price risk


Pakistan Railways' activities expose it to a variety of financial risks: market risk (including currencyrisk, other price risk and interest rate risk), credit risk and liquidity risk. Pakistan Railways' overall riskmanagement programme focuses on the unpredictability of financial markets and seeks to minimisepotential adverse effects on the financial performance.

Risk management is carried out by the _Authority / Committee___. The Committee providesprinciples for overall risk management, as well as policies covering specific areas such as currencyrisk, other price risk, interest rate risk, credit risk and liquidity risk.

The following significant exchange rates were applied during the year:

Other price risk represents the risk that the fair value or future cash flows of a financial

Key management includes chairman, member finance, general managers, and other principalsofficers. The compensation paid or payable to key management for employee services is shown

Currency risk is the risk that the fair value or future cash flows of a financial instrument willfluctuate because of changes in foreign exchange rates. Currency risk arises mainly fromfuture commercial transactions and payables that exist due to transactions in foreign

Pakistan Railways' exposure to currency risk arising from currency exposure to the USDollar (USD), Japanese Yen (Jy) on amounts payable to the suppliers and long termfinancing is efficiently hedged. Pakistan Railways has obtained foreign currency loans fromvarious agencies and countries most of which are covered under the exchange risk coverageby the Government of Pakistan. Under this arrangement, Pakistan Railways is to makepayment in Pak Rupees to Government of Pakistan for onward payment to the lenderaccording to amortization schedule. The exchange gain / loss on payments to suppliers isb b P ki R il

Average rate Reporting date rate

Page 20 of 35



(iii) Interest rate risk

2009 2008

Fixed rate instruments

Financial liabilities

Long term borrowings xxx xxx xxx xxx

Floating rate instruments

Financial liabilities

Long term borrowings xxx xxx xxx xxxShort term borrowing xxx xxx xxx xxx

Fair value sensitivity analysis for fixed rate instruments

Cash flow sensitivity analysis for variable rate instruments

(b) Credit risk

If interest rates, at the year end date, fluctuates by 1% higher / lower with all other variablesheld constant, profit / (loss) for the year would have been Rupees ________ lower / higher(2008: Rupees _________ higher / lower) respectively, mainly as a result of higher / lowerinterest expense on floating rate borrowings in the year ended 30 June 2009 and higher /lower interest expense in the year ended 30 June 2008.This analysis is prepared assumingthe amounts of floating rate instruments outstanding at statement of financial dates wereoutstanding for the whole year.

Pakistan Railways has no long-term interest-bearing assets. Pakistan Railways' interest raterisk arises from short term borrowing and long term financing. Borrowings obtained atvariable rates expose Pakistan Railways to cash flow interest rate risk.

This represents the risk that the fair value or future cash flows of a financial instrument willfluctuate because of changes in market interest rates.

instrument will fluctuate because of changes in market prices (other than those arising frominterest rate risk or currency risk), whether those changes are caused by factors specific tothe individual financial instrument or its issuer, or factors affecting all similar financialinstrument traded in the market. Pakistan Railways is not exposed to commodity and equityprice risk.

At the statement of financial position date the interest rate profile of Pakistan Railways'interest bearing financial instruments was:


Pakistan Railways does not account for any fixed rate financial assets and liabilities at fairvalue through profit or loss. Therefore, a change in interest rate at the statement of financialposition date would not affect profit or loss of Pakistan Railways.

Page 21 of 35



2009 2008

Trade and other receivables xxx xxx xxx xxx xxx xxxBank balances xxx xxx xxx xxx xxx xxx


(c) Liquidity risk

Carrying Amount

Contractual cash flows

Less than 1 year

Between 1 and 5 years

Over 5 years

Long term borrowings xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxTrade and other payables xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxShort term borrowing xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

Carrying Amount

Contractual cash flows

Less than 1 year

Between 1 and 5 years

Over 5 years

Long term borrowings xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

The credit quality of financial assets that are neither past due nor impaired can be assessed byreference to external credit ratings (If available) or to historical information about counterpartydefault rate.

Due to the Pakistan Railways long standing business relationships with these counterparties andafter giving due consideration to their strong financial standing, management does not expectnon-performance by these counter parties on their obligations to Pakistan Railways. Accordinglythe credit risk is minimal.

---------------------- (Rupees in thousand) ----------------------


Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associatedwith financial liabilities.

Credit risk represents the risk that one party to a financial instrument will cause a financial lossfor the other party by failing to discharge an obligation. The carrying amount of financial assetsrepresents the maximum credit exposure. The maximum exposure to credit risk at the reportingdate was as follows:

The table below analysis Pakistan Railways financial liabilities into relevant maturity groupingsbased on the remaining period at statement of financial positions to the contractual maturity date.The amounts disclosed in the table are the contractual undiscounted cash flows. Balances duewithin 12 months equates to their carrying balances as the impact of discounting is noti ifi t

---------------------- (Rupees in thousand) ----------------------

30 June 2009

Pakistan Railways' approach to managing liquidity is to ensure, as far as possible, that it willalways have sufficient liquidity to meet its liabilities when due, under both normal and stressedconditions, without incurring unacceptable losses or risking damage to the Pakistan Railwaysreputation. Inspite the fact that Pakistan Railways is in a negative working capital position,management believes the liquidity risk to be low.

30 June 2008

Page 22 of 35



Trade and other payables xxx xxx xxx xxx xxx xxx xxx xxx xxx xxxShort term borrowing xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx

27.2 Fair values of financial assets and liabilities

27.3 Financial instruments by categories

As at 30 June 2009Assets as per statement of financial positionTrade and other receivables xxx xxx xxxCash and bank balances xxx xxx xxx

xxx xxx xxx

Liabilities as per statement of financial positionLong term borrowings xxx xxx xxxSecurity deposits xxx xxx xxxShort term borrowing xxx xxx xxxTrade and other payables xxx xxx xxx

xxx xxx xxx

Loans and receivables

Assets at fair value

through profit and

loss

Total

As at 30 June 2008Assets as per statement of financial positionTrade and other receivables xxx xxx xxx xxx xxx xxxCash and bank balances xxx xxx xxx xxx xxx xxx


Liabilities as per statement of financial positionLong term borrowings xxx xxx xxxSecurity deposits xxx xxx xxxTrade and other payables xxx xxx xxx

xxx xxx xxx

27.4 Capital risk management


Financial liabilities at amortized cost


Financial liabilities at amortized cost


The carrying values of all financial assets and liabilities reflected in financial statementsapproximate their fair values. Fair value is determined on the basis of objective evidence at eachreporting date.


The contractual cash flows relating to the above financial liabilities have been determined on thebasis of mark-up rates effective as at 30 June. The rates of mark up have been disclosed inrespective notes to the financial statements.

Loans and receivables

Page 23 of 35



The gearing ratio as at year ended 30 June 2009 and 30 June 2008 is as follows:

Note 2009 2008

xxx xxx xxx xxxxxx xxx xxx xxxxxx xxx xxx xxx

xxx xxx xxx xxx

28. DATE OF AUTHORIZATION FOR ISSUE

29. EVENTS AFTER THE STATEMENT OF FINANCIAL POSITION DATE

30.

31.

_________________________ _______________________________________________________General Manager, Operations Financial Advisor & Chief Accounts Officer, Pakistan Railways

Gearing ratio

DebtEquityTotal capital employed

Figures have been rounded off to the nearest thousand of Rupees.

CORRESPONDING FIGURES

GENERAL

Corresponding figures have been rearranged or reclassified, wherever necessary, for the purpose ofcomparison.

The financial statements were authorized for issue on ______________________________ by the___________________ of Pakistan Railways.

There are no significant events after the date of statement of financial position that are to be adjustedor required disclosure.


Pakistan Railways' objectives when managing capital are to safeguard Pakistan Railways' ability tocontinue as a going concern in order to provide benefits for stakeholders and to maintain healthiercapital ratios in order to support its operations. Pakistan Railways' manages its capital structure andmakes adjustments to it, in the light of changes in economic conditions. To maintain or adjust thecapital structure, Pakistan Railways is support by Federal Government of Pakistan.

Page 24 of 35

APPENDIX XX

Page 25 of 35

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Following are the accounting policies related to standalone (separate) financial statements of Pakistan Railways:

Pakistan Railways and Its Operations Pakistan Railways, a Federal Government department, is under the management and control of Ministry of Railways, Government of Pakistan. It is mainly engaged in the provision of rail transport services all over Pakistan. In addition, Pakistan Railways is engaged in providing engineering and other allied services. The Headquarters of the Pakistan Railways is situated at 18 - Empress Road, Lahore.

Statement of Compliance These financial statements have been prepared in accordance with the requirements of International Financial Reporting Standards (IFRSs) issued by International Accounting Standards Board (IASB) as applicable in Pakistan.

Basis of Preparation These financial statements have been prepared under the historical cost convention except modified by recognition of operating fixed assets at assessed values (deemed cost), certain employee benefits at present value and certain financial instruments carried at their fair value. These financial statements are presented in Pakistani Rupees which is the Pakistan Railways' functional and presentation currency.

Critical Accounting Estimates and Judgements The preparation of financial statements in conformity with the approved accounting standards requires the use of certain critical accounting estimates. It also requires the management to exercise its judgement in the process of applying the accounting policies. Estimates and judgments are continually evaluated and are based on historical experience, including expectation of future events that are believed to be reasonable under the circumstances. The areas where various assumptions and estimates are significant to the Pakistan Railways financial statements or where judgements were exercised in application of accounting policies are as follows: Depreciation and amortization of property, plant and equipment In making estimates of the depreciation / amortization method, the management uses the method which reflects the pattern in which economic benefits are expected to be consumed by Pakistan Railways. The method applied is reviewed at each financial year end and if there is a change in the expected pattern of consumption of the future

APPENDIX XX

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economic benefits embodied in the assets, the method is changed to reflect the changed pattern. Such change is accounted for as change in accounting estimates in accordance with IAS 8, "Accounting Policies, Changes in Accounting Estimates and Errors". Employee benefits The cost of the defined benefit plans is determined using actuarial valuation. The actuarial valuation involves making assumptions about discount rates, future salary increases and mortality rates. Changes in these assumptions in future years may affect the liability under these plans in those years.

Property, Plant and Equipment Cost Operating fixed assets are initially recognized at cost. Cost comprises of purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates and other costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by the management. Subsequent to initial recognition, operating fixed assets are carried at assessed value being their fair value at the date of revaluation less accumulated depreciation and impairment losses, if any. Land and tunnels are not depreciated. Subsequent costs are included in the asset's carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to Pakistan Railways and the cost of the item can be measured reliably. All other repair and maintenance costs are charged to income during the period in which they are incurred. Depreciation Depreciation on property, plant and equipment is charged to income on the straight line method so as to write off the depreciable amount of an asset over its estimated useful life at the rates given in Note _______. Depreciable amount, useful life and depreciation methods are reviewed and adjusted if appropriate, at the statement of financial position date. Depreciation on addition is charged from the month the assets are available for use while no depreciation is charged for the month in which an asset is derecognized. Derecognition An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and carrying amount of the asset) is included in the income statement.

APPENDIX XX

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Impairment Test Pakistan Railways assesses at each statement of financial position date whether there is any indication that property, plant and equipment may be impaired. If such indication exists, the carrying amounts of such assets are reviewed to assess whether they are recorded in excess of their recoverable amount. Where carrying values exceed the respective recoverable amount, assets are written down to their recoverable amounts and the resulting impairment loss is recognized in the income statement for the year. The recoverable amount is the higher of an asset's fair value less costs to sell and value in use. Where an impairment loss is recognized, the depreciation charge is adjusted in the future periods to allocate the asset's revised carrying amount over its estimated useful life.

Capital Work In Progress (Assets Under Construction) Capital work in progress (assets under construction), represents ongoing Public Sector Development Programme (PSDP) projects / schemes, is stated at cost less any identified impairment loss.

Investment Property Property not held for own use or for sale in the ordinary course of business is classified as investment property. The investment property of Pakistan Railways comprises land and buildings and is valued using the cost method, i.e. cost less any accumulated depreciation and any identified impairment loss. Depreciation on buildings is charged to income on straight line method at the rate of 2 % per annum. Depreciation on additions to investment property is charged from the month in which a property is acquired or capitalized while no depreciation is charged for the month in which the property is disposed off. Gains or losses on disposal or retirement of an investment property represented by the difference between the sale proceeds and the carrying amount of the investment property are recognized in the income statement in the period of the retirement or disposal.

Investment by Government Internal (Rupee) component of Public Sector Development Program (PSDP) grant by Federal Government to Pakistan Railways is classified as Investment by Government and is presented in equity. Return on Investment by Government at the rate of 4% to 6.25% per annum is payable by Pakistan Railways in case of its profitable operations.

APPENDIX XX

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Government Grants Government grant received to meet the operational shortfall is recognized in income statement in the period to which the grant relates. It is presented in the income statement as Government grant to meet the operational shortfall. Government grants received related to assets, including non-monetary grants at fair value is credited to deferred credit. Amortization of deferred credit commences upon capitalization of the related asset and is amortized over its estimated useful life.

Investments Classification of an investment is made on the basis of intended purpose for holding such investment. Management determines the appropriate classification of its investments at the time of purchase. Investments are initially measured at fair value plus transaction costs directly attributable to acquisition, except for “Investment at fair value through profit or loss” which is measured initially at fair value. Pakistan Railways assesses at the end of each reporting period whether there is any objective evidence that investments are impaired. If any such evidence exists, Pakistan Railways applies the provisions of IAS 39 “Financial Instruments: Recognition and Measurement” to all investments, except investments in subsidiaries and associates, which are tested for impairment in accordance with the provisions of IAS 36 "impairment of Assets". Investment in subsidiaries Investments in subsidiaries are stated at cost less impairment loss, if any, in accordance with the provision of IAS 27, “Consolidated and Separate Financial Statements”. Investment at fair value through profit or loss Investment, classified as held-for-trading and those designated as such, is included in this category. Investments are classified as held for trading if these are acquired for the purpose of selling in the short term. Gains or losses on investments held-for-trading are recognized in the income statement. Held-to-maturity Investments with fixed or determinable payments and fixed maturity are classified as held to maturity when Pakistan Railways has the positive intention and ability to hold to maturity. Investments intended to be held for an undefined period are not included in this classification. Other long-term investments that are intended to be held to maturity are subsequently measured at amortized cost. This cost is computed as the amount initially

APPENDIX XX

Page 29 of 35

recognized minus principal repayments, plus or minus the cumulative amortization, using the effective interest method, of any difference between the initially recognized amount and the maturity amount. For investments carried at amortized cost, gains and losses are recognized in income statement when the investments are derecognized or impaired, as well as through the amortization process. Available-for-sale Investments intended to be held for an indefinite period of time, which may be sold in response to need for liquidity, or changes to interest rates or equity prices are classified as available for sale. These are sub-categorized as under: Quoted After initial recognition, investments which are classified as available-for-sale are measured at fair value. Gains or losses on available for sale investments are recognized directly in equity until the investment is sold, derecognized or is determined to be impaired, at which time the cumulative gain or loss previously reported in equity is included in income statement. For investments, that are actively traded in organized capital markets, fair value is determined by reference to stock exchange quoted market bids at the close of business on the statement of financial position date. Unquoted Available for sale investments in unquoted equity instruments are carried at fair value determined on the basis of appropriate valuation techniques as allowed by IAS 39 "Financial Instruments: Recognition and Measurement". However, if the range of reasonable fair value estimates is significant and the probabilities of the various estimates cannot be reasonably assessed, then these investments are stated at cost.

Intangible Assets Expenditure incurred to acquire computer software is capitalized as intangible assets and stated at cost less accumulated amortization and any identified impairment loss. Intangible assets are amortized using the straight line method over the period of its useful life. Amortization on additions to intangible assets is charged from the month in which an asset is acquired or capitalized while no amortization is charged for the month in which the intangible asset is derecognized. Pakistan Railways assesses at each statement of financial position date whether there is any indication that intangible assets may be impaired. If such indication exists, the carrying amounts of such assets are reviewed to assess whether they are recorded in excess of their recoverable amounts. Where carrying values exceed the respective recoverable amounts, assets are written down to their recoverable amounts and the resulting impairment loss is recognized in the income statement for the year. The recoverable amount is the higher of an asset's fair value less costs to sell and value in

APPENDIX XX

Page 30 of 35

use. Where an impairment loss is recognized, the amortization charge is adjusted in the future periods to allocate the asset's revised carrying amount over its estimated useful life.

Revenue Revenue associated with the transportation services is recognized by reference to the stage of completion of the transaction at the end of the reporting period. Revenue is recognized in the period in which the services are provided. Tickets sold in advance and cargo booked for which trains are scheduled after the year end are reported as unearned revenue. Dividend Income and Bonus Shares Dividend income and entitlement of bonus shares are recognized when right to receive such dividend and bonus shares is established. Interest Income Interest income is recognized on time proportion basis using the effective interest rate method. Income from Leases Lease rentals are recorded in the income statement on time proportion basis over the lease term of the arrangement.

Trade and Other Payable Liabilities for trade and other amounts payable are initially recognized at fair value which is normally the transaction cost.

Provisions Provisions are recognized when Pakistan Railways has a present obligation (legal or constructive) as a result of past event, if it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate of the amount can be made. Provisions are reviewed at each statement of financial position date and adjusted to reflect the current best estimate.

Impairment Of Assets The carrying amounts of the assets are reviewed at each statement of financial position date to determine whether there is any indication of impairment. If such indication exists, the recoverable amount of such asset is estimated. An impairment loss is recognized wherever the carrying amount of the asset exceeds its recoverable amount. Impairment losses are recognized in the income statement. A previously recognized

APPENDIX XX

Page 31 of 35

impairment loss is reversed only if there has been a change in the estimates used to determine the asset's recoverable amount since the last impairment loss was recognized. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Such reversal is recognized in the income statement.

Inventories Inventories comprise material and supplies to be consumed in operations and construction works in progress. They are stated at the lower of cost and net realizable value. Cost of inventories comprises all cost of purchase, costs of conversion and other costs incurred in bringing them to their present location and condition. This includes labour, material and attributable fixed and variable overhead costs. Cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects is assigned by using specific identification of their individual costs. Cost of remaining inventories is assigned by using the weighted average cost formula. Cost formulae are applied consistently to all inventories having a similar nature and use to Pakistan Railways. The carrying amount of inventories consumed is recognized as an expense unless made part of other assets. The amount of any write-down of inventories to net realizable value and loss relating to inventories is recognized as an expense in the year in which the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realizable value, is recognized as a reduction of the expense relating to the inventories in the year in which the reversal occurs. Inventories in transit are valued at cost comprising invoice value plus other charges paid thereon.

Trade and Other Receivables Trade and other receivables are carried at original invoice amount less provision for impairment, if any.

Cash and Cash Equivalents Cash and cash equivalents comprise cash in hand, cash at banks on current accounts and other short term highly liquid instruments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in values.

Long Term Borrowings

APPENDIX XX

Page 32 of 35

All borrowings are initially recognized at the fair value less directly attributable transaction costs. Difference between the fair value and the proceeds of borrowings is recognized as income or expense in the income statement. Subsequent to initial recognition, borrowings are measured at amortized cost using the effective interest rate method. Gains and losses are recognized in the income statement when the liabilities are derecognized as well as through the amortization process.

Foreign Currency Transactions and Balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the date of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currency are recognized in the income statement. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the income statement within ‘other income or expenses’. All other foreign exchange gains and losses are presented in the statement of comprehensive income. Exchange risk fee are presented in the income statement within ‘finance cost’.

Financial Instruments

Financial instruments comprise long term loans, trade debts, loans and receivables, cash and bank balances, borrowings and trade and other payables. Financial assets and liabilities are initially recognized at fair value at the time the Pakistan Railways becomes a party to the contractual provisions of the instruments. The particular measurement methods adopted are disclosed in the individual policy statements associated with each item. Financial assets are derecognized when Pakistan Railways loses control of the contractual rights that comprise the financial asset. Pakistan Railways loses such control if it realizes the rights to benefits specified in contract, the rights expire or the Pakistan Railways surrenders those rights. Financial liabilities are derecognized when the obligation specified in the contract is discharged, cancelled or expired. Any gain or loss on subsequent measurement and derecognition is charged to income statement for the year. Off Setting Financial assets and liabilities are offset and net amount is reported in the financial statements when there is a legally enforceable right to setoff and Pakistan Railways

APPENDIX XX

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intends either to settle on a net basis or to realize the asset and settle the liabilities simultaneously.

Construction Contracts Contract costs are recognized when incurred. When the outcome of a construction contract can be estimated reliably and it is probable that the contract will be profitable, contract revenue is recognized over the period of the contract. When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognized as an expense immediately. When the outcome of a construction contract cannot be estimated reliably, contract revenue is recognized only to the extent of contract costs incurred that are likely to be recoverable. Pakistan Railways uses “the percentage of completion method" to determine the appropriate amount to recognize in a given period. The stage of completion is measured by reference to the contract costs incurred up to the statement of financial position date as a percentage of total estimated costs for each contract.

Borrowing Cost Borrowing costs that are directly attributable to the qualifying assets are capitalized as a part of the cost of that asset upto the date of commissioning of the related assets. All other borrowing costs are recognized as expense in the period in which these are incurred.

Employee Benefits The main features of the funds and schemes operated by Pakistan Railways for its employees are as follows: Welfare fund Pakistan Railways established Welfare Fund in the year 1969 and is governed by “The West Pakistan Railways Servants� Welfare Fund (Amendment) Ordinance, 1984”. Contributions are deducted from the salaries of employees according to the approved rates, except for the contributions of employees having pay scales BS-1 to BS-15, which are borne by the Pakistan Railways and paid in the fund. These contributions are recognized as an expense in the income statement as and when incurred. The funds collected / deducted are utilized for meeting the expenses on arrangements made with an insurance company for the group insurance of Pakistan Railways employees. Any sum remaining is utilized for benefits of employees and their families by the fund. Benevolent fund

APPENDIX XX

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Pakistan Railways established Benevolent Fund effect from 01 July 1969, and is governed by “The West Pakistan Servants Benevolent Fund Ordinance, 1969”. The fund is established for the benefit of the invalidated as well as for the bereaved of the deceased Pakistan Railways employees. The liability of Pakistan Railways is limited to the extent of deductions made from pay according to approved rates and to pay them into the fund. Pakistan Railways� contribution to the benevolent fund, if any, is recognized as expenses in the income statement as and when incurred. General provident fund scheme General provident fund scheme was established under the Provident Fund Act, 1925. Subscription to the fund is compulsory for all Federal Government employees having rendered service for more than two years. The monthly subscription is made by deduction from pay at uniform rates based on basic pay scale with effect from 1 July 1987. It is non — contributory unfunded scheme. Interest on balance payable is calculated at the rates notified by the Government of Pakistan. Staff benefit scheme Staff benefit is an unfunded scheme established for the welfare of distressed workers, orphans, widows, Hafiz-e-Quran, needy and poor employees. The funds are allocated through the annual budget of Pakistan Railways by the Ministry of Railways. No contributions are received from employees. The provision for the staff benefit scheme is recognized in the period on receipt of budget from Ministry of Railways. Post — Retirement Defined Benefits Plans Pension An unfunded pension scheme was introduced by the Federal Government vide Ministry of Finance office memorandum No. (4) F.12 (2)-R.1/53 dated 24 March 1954. The scheme was adopted by Pakistan Railways subsequent to year 1966 and payment is governed by the rules contained in the Pakistan Railways Establishment Code volume II. Leave encashment Pakistan Railways has provided Leave Encashment option to its employees. A total of 48 days leave per year (4 days per month) are allotted to each employee as Earned Leaves. Un-availed leaves can be accumulated with no maximum limits. The employees have an option to avail the accumulated leaves as Leave Preparatory to Retirement (LPR). However, encashment is allowed upto maximum of 180 days leave pay. Post retirement medical facility

APPENDIX XX

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Pakistan Railways has established its own medical set up comprising of hospitals, dispensaries and qualified doctors to provide free medical treatment to its retired employees and their dependants. Under exceptional cases reimbursement of medical treatment is also allowed. Post retirement travel facility Pakistan Railways provides free / concessional travelling facility to its retired employees and their family members. The entitlement of free travelling facility is determined by the Pakistan Railways administration as amended from time to time. Provisions are made annually to cover obligation under the defined benefits schemes, by way of a charge to the income statement, calculated in accordance with the actuarial valuation under the projected unit credit method. Actuarial valuations of these schemes are carried out at regular intervals. The latest actuarial valuations of the above schemes were carried out as on 30 June 2009, using the “Projected Unit Credit Method”. Actuarial gains / losses are recognized in the statement of comprehensive income in the period of occurrence.

Segment Reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the senior management that makes strategic decisions.


APPENDIX XXI


MONTHLY CIVIL ACCOUNTS OF PAKISTAN RAILWAYS

INDEX

DESCRIPTION PAGE NO.

REVENUE & EXPENDITURE STATEMENT 1

PUBLIC ACCOUNT (OBJECT ELEMENT ‘F’ & ‘G’) 3

CASH FLOW STATEMENT 4

CONSOLIDATED EXPENDITURE STATEMENT 5

GRANT-EXPENDITURE ANALYSIS 6

PROGRAM REPORT 7

REVENUE STATEMENT 8

PAKISTAN RAILWAYSCIVIL ACCOUNTS

REVENUE AND EXPENDITURE STATEMENT FOR THE MONTH OF ____________

APPENDIX XXI

( In Unit of Rupees)

Variance Variance% %

NON TAX RECEIPTS

TOTAL NON TAX RECEIPTS (A)

EXPENDITURE MET FROM REVENUE

CURRENT

DEVELOPMENT

TOTAL EXPENDITURE MET FROM REVENUE (B)

EXPENDITURE MET FROM CAPITAL

TOTAL EXPENDITURE MET FROM CAPITAL ( C )

TOTAL EXPENDITURES (B+C)

CURRENT YEAR

This Month To Date

Minor Head of Accounts

Code Description This Month To Date Budget

PREVIOUS YEAR

Budget

Page 1 of 8

PAKISTAN RAILWAYSCIVIL ACCOUNTS

REVENUE AND EXPENDITURE STATEMENT FOR THE MONTH OF ____________

APPENDIX XXI

( In Unit of Rupees)

Variance Variance% %

CURRENT YEAR

This Month To Date

Minor Head of Accounts

Code Description This Month To Date Budget

PREVIOUS YEAR

Budget

SURPLUS / DEFICIT (D) = A - (B+C)

CAPITAL RECEIPTS

PUBLIC DEBT

DOMESTIC DEBT

TOTAL CAPITAL RECEIPTS(E)

NET SURPLUS / DEFICIT (D-E)

Add / Less Net Public AccountCASH AND BANKS AT THE BEGINNING OF THE MONTHCASH AND BANKS AT THE END OF THE MONTH

Page 2 of 8

PAKISTAN RAILWAYSPUBLIC ACCOUNT (OBJECT ELEMENT 'F' & 'G') AS ON _________________

APPENDIX XXI


Net Movement

Total

Detailed Head of AccountComments

Opening Balance

Closing BalanceCode Description

During the Period

Payments Receipts

Page 3 of 8

APPENDIX XXI

Note Current Month Previous Month

CASH FLOWS FROM OPERATING ACTIVITIES

Non Tax Receipts xxx xxx xxx xxxOperations - Payments xxx xxx xxx xxxCash generated from (used in) operations xxx xxx xxx xxxServicing of Debt xxx xxx xxx xxxTransfers xxx xxx xxx xxxNet cash from / (used in) operating activities xxx xxx xxx xxx

CASH FLOWS FROM INVESTING ACTIVITIESCapital expenditure on property, plant and equipment xxx xxx xxx xxxCapital expenditure on intangible assets xxx xxx xxx xxxProceeds from sale of property, plant and equipment xxx xxx xxx xxxDividend from subsidiaries xxx xxx xxx xxxPayment of Loans and Advances xxx xxx xxx xxxNet cash used in investing activities xxx xxx xxx xxx

CASH FLOWS FROM FINANCING ACTIVITIESReceipt of Foreign Debt xxx xxx xxx xxxDomestic Floating Debt - Net xxx xxx xxx xxxPrincipal Repayment of Debt xxx xxx xxx xxxInvestment by government of Pakistan xxx xxx xxx xxxNet receipt / (payment) of public accounts xxx xxx xxx xxxNet cash used in financing activities xxx xxx xxx xxxNet decrease in cash and cash equivalents xxx xxx xxx xxx

Cash and cash equivalents at the beginning of the year xxx xxx xxx xxx

Cash and cash equivalents at the end of the year xxx xxx xxx xxx

PAKISTAN RAILWAYSSTATEMENT OF CASH FLOWS FOR THE MONTH OF __________________

( Rupees in thousand)

Page 4 of 8

APPENDIX XXI

Object Description Rs. In Million

A01101 Basic pay XXXXA01102 Personal pay XXXX……………………………………… TOTAL: XXXX

Consolidated Fund Payments — Detailed level

PAKISTAN RAILWAYS

Page 5 of 8

PAKISTAN RAILWAYSCIVIL ACCOUNTS FOR THE MONTH OF ____________EXPENDITURE STATEMENT - CONSOLIDATED FUND

GRANT EXPENDITURE ANALYSIS

APPENDIX XXI

Grant No. XXX

FUNCTIONEconomic FunctionMinor FunctionDetailed FunctionDivision/Department

( In Rupees)

1 2 3 4 5Cost Centre xxxxx

Detailed Head of Accounts CURRENT YEAR

Up To Previous Month

For The Month

PREVIOUS YEAR

Grant To DateBalance (1-

4)BalanceGrant


For The Month To DateCode Description

Page 6 of 8

PAKISTAN RAILWAYSPROGRAM REPORT (PSDP PROJECTS)FOR THE MONTH OF ____________

APPENDIX XXI

( In Unit of Rupees )

Original Residual /

Modification Final Original Supplementary

Residual / Modification

Final Original Supplementary Residual /

Modification Final

Capital

Total - Capital

Replacement

Total - Replacement

Internal Foreign Loan

Internal

Total Foreign

Loan Local Currency Foreign Exchange

Local Currency

Foreign Exchange

Amount

Allocation for the Month Actual Expenditure for the Month Expenditure as Compared with Final Grant / Allocation Excess / (Saving)

% Amount Total

Total (Railways)

Sr. No.

Name, Location & Status of the Scheme / Project

Foreign Loan Internal Total

% % Local

Currency %

Foreign Exchange

Page 7 of 8

PAKISTAN RAILWAYSCIVIL ACCOUNTS FOR THE MONTH OF ______________

REVENUE STATEMENT - CONSOLIDATED FUND

APPENDIX XXI

Rupees Rupees Rupees Rupees Rupees Rupees %

C03591 Railway Revenue Receipts

C03592 Other Receipts

Total

VARIANCEFor The Month Progressive

PREVIOUS YEAR


For The Month ProgressiveUp To Previous

Month

Detailed Head of Accounts CURRENT YEAR

Code Description

Page 8 of 8