gf & ar

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GOVERNMENT OF RAJASTHAN

FINANCE (G.F. & A.R.) DEPARTMENT

GENERAL FINANCIAL AND ACCOUNTS RULES

FINANCIAL RULES & PROCEDURES

PART-I

AMENDED UPTO 30.11.2018

PUBLISHED BY AUTHORITY
Rajasthan State Co-operative Press Limited, JAIPUR
GENERAL FINANCIAL AND ACCOUNTS RULES

FINANCIAL RULES & PROCEDURES

PART - I
PREFACE

The General Financial & Accounts Rules contain basic Principles to be observed and the
procedure to be followed by various authorities in dealing with the funds received by them in
their public capacity. These Rules were published in 1952 and, there after, six more editions
were published with the last being in 1986. However, during all these years no major structural
changes to meet the present day requirements had been attempted.

In the last few years, there has been rapid expansion in the activities of the state,
especially in the field of social security, upliftment of weaker sections of the society and
development of infrastructural facilities to accelerate the pace of rapid economic growth.
Consequently, a number of changes have taken place in the mode and norms of the functioning
of various Government Departments. It was, therefore, felt that unless these financial rules,
systems and procedures are also brought in consonance with the present day requirements, the
same instead of regulating the activities within broad parameters of financial discipline and
control, may in fact tend to prove impediments in the efficient and speedy execution of various
schemes.

The Finance Department had, therefore, decided to have a fresh look at these Rules.
Against this back-drop and context, it was considered expedient to rewrite these Rules. Shri
Bhagwan Singh, a retired Chief Accounts Officer was entrusted with this job who submitted
these Rules in three parts, namely :-

Part-I fundamental Rules & Procedures.

Part-II governing Store Purchases.

Part-III delegation of financial powers to various officers subordinate to Govt.

It is hoped that these re-written Rules will help the various authorities in dealing
smoothly with the funds received by them in their official capacity and in case any major
structural change is left due to which there appear difficulties in meeting the present day
requirements, this may kindly be brought to the notice of the Finance (GF&AR) Department
for appropriate action.

Inspite of due care having been taken, if any, errors or omissions have inadvertently
remained and are detected in this edition the same may also kindly be brought to the notice of
the Finance (GF&AR) Department.

(Inderjit Khanna)
Jaipur. Secretary to Government
7th September, 1993. Finance Department
Jaipur.
RE-WRITING OF G.F.&A.R.

1. CONSIDERATIONS FOR RE-WRITING/REVISION:
The following considerations were kept in view while re-writing G.F.& A.R.:
i) Practical applicability of Rules in the present set up in view of huge expenditure
on developmental activities.
ii) Accounting Reforms and changed structure of Accounts classification.
iii) Removal of difference between Heads of Department Class-I and other than
class I for financial rules.
iv) Removal of difference between Gazetted officers and non-Gazetted officers in
personal claims and accounting, their categorization as "Government servants".
v) Conveniences to Government servants relating to their personal claims.
vi) Strengthening of Heads of Offices and Regional officers. De-centralisation of
Financial Powers for speedy execution of works/activities.
vii) Effective control and easy understanding Rules & Procedure, and better
Accountability & uniformity in system and procedure.
viii) Re-structuring of chapters, headings and bringing rules in sequence with
adequate linking and Contents in the beginning for easy location.
ix) Simplification of procedure in view of practical considerations.
x) Review of Stores Purchase system and compilation of a Manual incorporating
all possible rules therein.
xi) Review of delegations and making them elaborate and realistic.
xii) Bifurcation of rules into parts for easy handling and for creation of sense of
adaptability by Government servants.
2. i) Presently the G.F.& A.R. contains 490 rules and 546 printed pages (273 pages
in double column on one page). It includes 19 chapters and 21 appendices, 242
notes, 58 Government decisions, alongwith 22 annexures. In addition it contains
subsequent additions. In all total printed pages are about 600.
G.F. & A.R. now contains three parts and appendices as under:

No. of No of
Rules Appendix
I PART General Financial Rules & 365 12
Procedures
II PART Stores 71 3

ii) Re-writing/Revision is based on amended G.F. & A.R. as provided by Director,
Treasuries & Accounts, few amendments given by F.D. and amendments
contained in Lekha-Vigya (April to July 92).

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3. IMPORTANT CHANGES : The re-writing/revision provides for following
important changes :-
i) Separate Chapters have been given for Advances to Government servants and
Inter-Departmental Adjustments.
ii) Pre-check has been suggested after two years instead of one year it is now done
at the level of Heads of offices, etc.
iii) Concept of rate contract for maintenance and repairs of specified machinery and
equipment's with manufacturers, authorised dealers, etc., has been introduced to
bring efficiency.
iv) Scope of Annual Certificate of Payments and deductions to Government
Servant has been extended and made final evidence of all deductions and thus
made a basis of adjustments of missing credits and No Dues Certificate.
v) Duties of Cashier has been defined to make him more responsible and specific.
vi) System of advance payments out of permanent advance and A.C. bill, etc., its
accounting and adjustments in cash book and recovery of unspent balances and
recording in L.P.C., has been modified/introduced.
vii) Duties of Head of office has been abstracted in appendix to make it specific.
viii) Duties of Accounts Person has been revised and concept of their prior
concurrence in respect of financial matters has been proposed.
ix) Rules for Destruction of Accounts records have been revised. Concurrence of
Accountant General , if necessary may be obtained
x) Concept of joint responsibility and role of Accounts personal has been
introduced in cases of purchases and auction through Committees at all level
which will be final authority in respect of purchases and auctions.
xi) Limit of tenders has been increased and scope of purchases with out tender has
been widened. Sources of purchases by single and limited tenders have been
made specific.
xii) Purchases rules have been made compact and self contained by incorporating
all possible provisions at one place. Conditions of contract have been revised. It
would need betting by Law Department.
xiii) Delegation have been made object wise and practical .
xiv) Presently serial number of G.A. forms prescribed in volume II of G.F. & A.R.
do not correlate with the serial numbers of rules and Chapters. Revised serial
numbers have, therefore, been indicated which are contained in Appendix 6 of
Part-I. Pending final decision by the Government in the rules space has been left
blank. These may be filled in before final printing of G.F. & A.R. and after
revising Volume II .
xv) Difference between Heads of Departments (Class_I and others) have been done
away with. Presently there is no difference in delegations in Appendix VIII. It
exists only in Appendix IV, that too in few items.
xvi) Forms given in the Chapter either within or at the end have been proposed to be
transferred to Volume II with assigning of new serial number as mentioned in
Appendix 6 . Such forms have been shown therein without old numbers.

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C O N T E N T S
R ule Page
No. No.
CHAPTER-I 1-4
INTRODUCTORY 1
Introductory 1 1
Definition 2 1-2
Head of Office 3 3
Removal of Doubts 4 3
Annexure 'A' 4
CHAPTER – II 5-11
GENERAL SYSTEM OF FINANCIAL 5
MANAGEMENT AND CONTROL
I. RECEIPT OF MONEY, GENERAL 5-6 5
Assessment, Collection and Control 7 5
II. EXPENDITURE AND PAYMENTS OF MONEYS 5
Withdrawals of moneys from the Treasury – General 8 5
Principles
Essential conditions governing Expenditure from Public 9 5
Funds
Standards of Financial propriety 10 5-6
Control of Expenditure. 11 6
Internal check against irregularities, Waste, Loss and 12 6
Fraud.
Delay in Payment to be avoided. 13 6
III. DUTIES AS REGARDS MAINTENANCE OF 6
ACCOUNTS.
Maintenance of Accounts 14 6
Responsibility of countersigning the certificate 15 7
Responsibility of Departmental Officers. 16 7
Demand for information of Audit. 17 7
IV. CONTRACTS 7
Contracts 18 7
General Principles 19 7-8
V. MISAPPROPRIATION, FRAUD AND LOSSES. 8
Report of Losses. 20 8-10
Forms of Losses due to re-tendered-auction/re-sale. 10
Accidents 21 10
Responsibilities for Losses etc. 22 11
Write of Losses etc. 23 11

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VI. Departmental Regulations.
Departmental Regulations. 24 11
VII DUTIES AND RESPONSIBILITIES OF
ACCOUNTS OFFICERS, ETC.
Duties and Responsibilities of Accounts Officers 25 11
Delegations. 26 11
12-14
CHAPTER-III
REVENUE AND RECEIPTS.
I GENERAL
Duties as regards Receipts and Acconts 27 12
Extract of Accounts. 28 12
Departmental Regulations. 29 12
Irricoverable amount due to Government and their 30 13
adjustment
II RENT OF GOVERNMENT BUILDINGS, LANDS,
FINES ETC.
Sums will not be credited as revenue by debit to a 31 13
suspense head
Collection of revenue 32 13
Rent of Buildings and lands. 33 13
Assessment and Recovery of Rent, Fines. 34 13
Fines 35 13
Statement of fines. 36 13-14
Miscellaneous Demands 37 14
III. REMISSION ABANDONMENT OF CLAIMS TO
REVENUE.
Abandonment of claims to Revenue/Remission of 38 14
Statement of Remissions etc. 39 14
Departmental Rules defining Remission & 40 14
Abandonment of Revenue
Internal check/ Audit. 41 14

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CHAPTER-IV
I RECEIPT OF GOVERNMENT MONEYS,ITS
CUSTODY AND PAYMENTS OF SUCH MONEYS
IN TO THE TREASURIES
GENERAL RULES 15
Mode of Receipt of Government Money. 42 15
Receipt of Coin, Notes, etc. 43 15
Receipt of Government Dues by Cheques, Dishonour of 44 15-16
Cheques Received.
II FORM AND CUSTODY OF RECEIPT BOOKS.
Form Of Receipt Books. 45 16
Grant of Receipt to the Payer. 46 16-17
Issue of Duplicate or Copies of Receipts 47 17
III INSTRUSCTION FOR HANDLING CASH
Accounting of Government Money 48 17-18
Non-Government Money not to be mixed with 49 18
Government Money
Handling of Non-Government Money 50 18-19
Verification of Cash Balances 51 19
Verification of Cash Balances by Accounts Officer 51(2) 19
posted in the Department and Officers of Director ,
Inspection Department, Rajasthan
Security Arrangements 52 19
Custody of Cash 53 19-20
IV PAYMENT INTO TREASURY
Challan 54 20
Copies of Challan 55 20
Signing of Challan by Departmental officers 56 20
Special for of Challans 57 21
V OTHER PROVISIONS.
Utilisation of Receipts directly for payments 58 21
Reconciliation with Treasury 59 21
Duties of Cashier or any person authorised to receive 60 21
and handle money.

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CHAPTER-V
I POWERS OF SANCTION
POWERS OF VARIOUS AUTHORITIES IN THE 22
MATTER OF SANCTIONING EXPENDITURE
General. 61 22
Higher Authority to exercise Power of Subordinate 62 22
Authority.
Financial Powers in Past Cases 63 22
Powers in case of current charge of Another Post in 64 22
addition to his own post.
II POWERS IN REGARD TO CERTAIN SPECIAL
MATTERS
Grants of Land Assignment of Revenues and other 65 22
Concession, etc.
Writing off Losses 66 22
Remission of disallowances by audit and writing off of 67 22
over payments made to Government Servants.
III COMMUNICATION OF SANCTION.
Communication of sanctions. 68 23-24
Sanction to grants of land and alienation of Land 69 24
Revenue
IV DATE OF EFFECT OF SANCTION
Sanction when Effective 70 24
V RESTROSPECTIVE SANCTION
Sanction when effective Retrospectively. 71 24
VI LAPSE OF SANCTION.
Sanctions when lapse 72 24-25
Sanctions when not lapse 73 25
CHAPTER - VI
I PAYMENTS- General instructions
Claims for Payments. 74 26
Bill Defined. 75 26
Kind of Claims 76 26
Important Requirements-Signature and 77 26
Countersignature on Bills.
Specimen Signatures 78 26
Form of specimen Signature 26
Requirements at the time of Creation of a New office 79 27
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Preparation and form of Bills – General Instructions. 80 27-29
Payment on Identity Card. 81 29
Forms of identity Card for Banking Treasury 30
Forms of identity Card for non Banking Treasury 31
Rounding off of Government transactions 82 32
Bill Register 83 32
Presentation of Claims. 84 32-33
Stamps for Receipts 85 33
Payments at Sub-Treasury 86 33
Duplicate and Copies of Bills, etc. 87 33
Loss of Bills- Presentation of Duplicate Bills. 88 33-34
Certificate in lieu of Vouchers or Payee's Receipts. 89 34
II TIME-BARRED CLAIMS-PRE-CHECK
Time Barred Claims. 90 34-35
Pre-Check. 91 35
Requirements of Pre-Check 92 35
Reckoning of time limits for Pre-Check. 93 35
Time-barred claimed under Limitation Act 94 35
III CHEQUES
Authority to Draw Cheques. 95 36
Supply of Cheque Book by Treasury 96 36
Separate Cheque Book for each Bank/Treasury 97 36
Intimation to Bank/Sub-Treasury. 98 36
Examination of Cheque Book 99 36
Custody of Cheque Book. 100 36
Precaution in writing Cheques. 101 36
Issue of cheques as crossed, Order and bearer by 102 36-37
Government Officers and Department in settlement of
Government Dues
Advice of Cheques 103 37
Amount of Cheques 104 37
Deduction of Income Tax 105 37
Currency of Cheque 106 37
Cheque on Sub-Treasuries, Intimation of Drawings 107 37
Cancellation of Cheques 108 37

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