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«Government of India Ministry of Finance Department of Expenditure General Financial Rules, 2005* (* Amendments issued upto March 2010 have been added as ...»

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(3) Transfer of buildings and superstructures on land vide above shall be at the present day cost minus depreciation of these structure(s) standing on the land. Valuation for this purpose shall be obtained from the Central Public Works Department at the time of transfer.

(4) The allotment of land to, and recovery of cost of buildings from the Public Sector Undertakings shall be at ‘market value’ as defined in paragraph - 2 of Appendix - 11.

(5) The transfer of land and building between the Union and State Governments shall be regulated by the provisions of Articles 294, 295, 298 and 299 of the Constitution and subsidiary instructions issued by the Union Government which are reproduced as Appendix - 11.


Rule 280. Detailed instructions relating to Charitable Endowments and other Trusts are embodied in Appendix -12.


Rule 281. Financial arrangements between Central Government and Local Bodies :

(1) Unless any one of the following arrangements is authorized by specific orders of Government, a local body will be required to pay, in advance, the estimated amount of charges to be incurred or cost of services to be rendered, by Government on account of the fund :i) payments made by Government are debited to the balances of the deposits of the local fund with Government; or (ii) payments are made as advances from public funds in the first instance pending recovery from the local funds.

(2) Notwithstanding the provision contained in Rule 281 (1) in case of emergency such as epidemics prepayment will not be insisted upon from local bodies for supply of medicines from Medical Stores Depots of the Ministry of Health.

Rule 282. Any amount or loan not paid on due date to Government by a local body, may be adjusted from any nonstatutory grant sanctioned for payment to it.

Rule 283. Taxes etc.

collected by Government on behalf of Local Bodies : Proceeds of taxes, fines or other revenues levied or collected by Government for or on behalf of local bodies shall not be appropriated direct to a local fund without passing them through the Consolidated Fund unless expressly authorised by law.

Rule 284. Payments to Local Bodies : Subject to provision of relevant act and rules, payments to local bodies in respect of revenue and other moneys raised or received by Government on their behalf will be made in such manner and on such date, as may be authorized by general or special orders of Government.

Rule 285. Audit of Account of Local Bodies : Subject to the provisions of any law made under Article 149 of the Constitution, the accounts of local bodies, other non-Government bodies, or institutions will be audited by the Indian Audit and Accounts Department under such terms and conditions as may be agreed upon between the Government and the Comptroller and Auditor-General of India.

Rule 286. Audit Fees : Audit fees on the basis of daily rates prescribed by Government from time to time shall be charged by the Indian Audit and Accounts Department for the audit of local and other non-Government funds, excluding

funds for the audit of which the rates of fees recoverable are prescribed by law or by rules having the force of law:

Provided that nothing contained in this rule shall be held to override any special instructions of Government exempting any particular local body or institution wholly or partially from the payment of audit fees.

Rule 287. In the case of Government Companies, the recovery of the cost of Supplementary audit conducted under Section 619(3) (b) of Companies Act, 1956 as amended from time to time, should be waived in those cases where the audit is done by the Comptroller and Auditor-General through his own departmental staff but should be enforced in cases where the Comptroller and Auditor-General employs professional auditors for the Supplementary audit.

Rule 288. Financial transactions between Government and local bodies shall be rounded off to the nearest Rupee.


Rule 289. Subject to any general or special rules or orders applicable to particular departments as prescribed in their departmental manuals, no Government record connected with accounts shall be destroyed except in accordance with the provisions of Appendix -13.


Rule 290. Rules relating to contingent expenditure are available at Rule 13 of the Delegation of the Financial Powers Rules, 1978 and Rules 96 to 98 of the Government of India (Receipts and Payments) Rules, 1983.

Rule 291. Permanent Advance or Imprest : Permanent advance or Imprest for meeting day to day contingent and emergent expenditure may be granted to a government servant by the Head of the Department in consultation with Internal Finance Wing, keeping the amount of advance to the minimum required for smooth functioning.

Procedures for maintenance of permanent advance or imprest are available in para 10.12 of the Civil Accounts Manual, Volume.I.

Rule 292. Advances for Contingent and Miscellaneous purpose :

(1) The Head of the Office may sanction advances to a Government Servant for purchase of goods or services or any other special purpose needed for the management of the office, subject to the following conditions:i) The amount of expenditure being higher than the Permanent Advance available, cannot be met out of it.

(ii) The purchase or other purpose can not be managed under the normal procedures, envisaging postprocurement payment system.

(iii) The amount of advance should not be more than the power delegated to the Head of the Office for the purpose.

(iv) The Head of the Office shall be responsible for timely recovery or adjustment of the advance.

(2) The adjustment bill, along with balance if any, shall be submitted by the government servant within fifteen days of the drawal of advance, failing which the advance or balance shall be recovered from his next salary(ies).

Rule 293. The Ministry or Department may sanction the grant of an advance to a Government Pleader in connection with law suits, to which Government is a party, up to the maximum limit of Rupees five thousand at a time.

The amount so advanced should be adjusted at the time of settlement of Counsel’s fee bills.


–  –  –


1. The cardinal principle governing the assessment of responsibility is that, every Government officer should exercise the same vigilance in respect of expenditure from public fund generally as a person of ordinary prudence would exercise in respect of the expenditure and the custody of his own money. While, the competent authority may, in special cases, condone an officer's honest errors of judgement involving financial loss if the officer can show that he has acted in good faith and done his best up to the limits of his ability and experience, personal liability shall be strictly enforced against all officers who are dishonest, careless or negligent in the duties entrusted to them.

2. In cases where loss is due to delinquencies of subordinate officials and where it appears that this has been facilitated by laxity of supervision on the part of a superior officer, the latter shall also be called strictly to account and his personal liability in the matter carefully assessed.

3.(a) The question of enforcing pecuniary liability shall always be considered as well as the question of other forms of disciplinary action. In deciding the degree of an officer's pecuniary liability, it will be necessary to look not only to the circumstances of the case but also to the financial circumstances of the officer, since it should be recognized that the penalty should not be such as to impair his future efficiency.

(b) In particular if the loss has occurred through fraud, every endeavour should be made to recover the whole amount lost from the guilty persons and if laxity of supervision has facilitated the fraud, the supervising officer at fault may properly be penalized either directly by requiring him to make good in money a sufficient proportion of the loss or indirectly by reduction or stoppage of his increments of pay.

(c) It should always be considered whether the depreciated value of the Government property or equipment lost, damaged or destroyed by the carelessness of individuals entrusted with their care should be recovered from the delinquent official. The depreciated value of the stores may be calculated by applying the 20% of depreciation in the case of vehicles, including cycles, and 15% in the case of calculating machines, on the reduced balance every year. The amount to be recovered may be limited to the Government servant's capacity to pay.

4. When a pensionable Government servant is concerned in any irregularity or loss, the authority investigating the case shall bear in mind the provisions contained in Central Civil Services (Pension) Rules 1972 as amended from time to time and immediately inform the Audit Officer and/or the Accounts Officer, as the case may be, responsible for reporting on his title to Pension or Death-Cum-Retirement Gratuity, and the authority competent to sanction Pension or Death-Cum-Retirement Gratuity and it will be the duty of the latter to make a note of the information and see that the Gratuity or Death-Cum-Retirement Gratuity is not paid before a conclusion is arrived at as regards the Government servant's culpability and final orders are issued thereon.

5. The fact that Government servants who were guilty of frauds or irregularities have been demobilized or have retired and have thus escaped punishment, should not be made a justification for absolving those who are also guilty but who still remain in service.

6. It is of the greatest importance to avoid delay in the investigation of any loss due to fraud, negligence, financial irregularity, etc. Should the administrative authority require the assistance of the Audit Officer and/or the Accounts Officer, as the case may be, in pursuing the investigation, he may call on that officer for all vouchers and other documents that may be relevant to the investigation; and if the investigation is complex and he needs the assistance of an expert Audit Officer/ Accounts Officer to unravel it, he should apply forthwith for that assistance to Government which will then negotiate with Audit Officer and/or the Accounts Officer concerned for the services of an investigating staff. Thereafter, the administrative authority and the Audit /Accounts authority shall be personally responsible within their respective spheres, for the expeditious conduct of the enquiry. In any case in which it appears that recourse to judicial proceedings is likely, the Special Police Establishment or the State Police should be associated with the investigation.

7. Depending upon the results of the inquiry, departmental proceedings and/or prosecution shall be instituted at the earliest moment against the delinquent officials concerned and conducted with strict adherence to the Central Civil Services (Classification, Control and Appeal) Rules, 1957, and other instructions prescribed in this regard by Government.

APPENDIX - 2 [ See Note below Rule 48 ]


1. Revenue receipts. - These comprise (i) Central taxes, duties and cesses administered by the Central Board of Direct Taxes and the Central Board of Excise and Customs; (ii) local taxes and duties and other receipts in relation to the Union Territories without Legislature; (iii) interest receipts of loans and advances by the Central Government as also interest charged to commercial departments, etc., (iv) notional receipts from adjustments based on principles of accounting like grant assistance from foreign Governments or International institutions; and (v) all other revenue receipts including dividends on equity investments of the Central Government, cesses collected by the Ministries and Departments, etc.

2. Capital Receipts. - These comprise (i) Internal debt (market loan, treasury bills, etc.); (ii) External debt; (iii) Repayment of loans and advances made by the Central Government; (iv) Disinvestment Receipts (v) Other Liabilities.

3.(1) Estimates of receipts of Central Taxes and Duties and External Aid receipts are prepared within the Finance Ministry by the Central Board of Direct Taxes, the Central Board of Excise and Customs and the Controller of Aid Accounts and Audit. Estimates of internal debt (market loans) receipts are framed by the Budget Division.

3.(2) Estimates of revenue receipts of the Union Territory Administrations will be furnished to the Finance Ministry by the concerned Audit Officer / Accounts Officer wherever departmentalization of accounts has not taken place and by the Controller of Accounts of the Union Territory Administrations where departmentalization of accounts has been introduced.

3.(3) Estimates of receipts in all other cases will be prepared by Controller of Accounts of each Department after obtaining necessary data by the 30th November from the various organizations / field units and such scrutiny as may be necessary in the light of policy decisions and other post Budget developments.

4. Estimates will be furnished to the Finance Ministry in prescribed forms (GFR 5, 5-A and 5-B) by the 31st December, each year for the ensuing Budget.

5.(1) In preparing the Revised Estimates, while previous year's actuals and current year's trends will be material factors to review the original Budget Estimates, special attention should be devoted to making as realistic an estimate as possible of receipts which are likely to materialize during the rest of the financial year.

5.(2) In framing the Budget Estimates for the ensuing year, the estimating authorities should exercise utmost care. While all receipts which can be foreseen in the light of latest trends, decisions and developments must be provided for, care should be taken to ensure that undue optimism does not influence these estimates.

Similarly, where the receipts have a seasonal character, due note should be taken thereof in preparing the estimates.

5.(3) Receipts by way of recoveries from Central Government Ministries / Departments, are to be excluded in preparing Receipt Estimates. Other recoveries (from the State and Union Territory Governments, foreign Governments, companies and statutory bodies, individuals, etc.) will, however, be included in the Receipt Estimates.

5.(4) Estimates of receipts by way of interest on loans and advances will be based on the terms of the loans sanctioned, as entered in the Loan Registers, including defaults, if any. The estimates should be realistic;

that is to say, that the estimates should reflect not merely what is due but what is likely to be realized during the year together with the reasons for non-recovery of the difference between receipts due and assumed in the estimates. In the case of Public Sector Units, interest receipts expected from their internal resources should be distinguished from notional recoveries offset by corresponding expenditure provisions in the form of Plan/Non-plan subsidies and loans.

Similarly, where repayments due are refinanced by further Non-Plan loans or by conversion of past loans into equity, the details should be furnished.

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