3. Federal Treasury Rules
Banking and non Banking Treasuries
Functions of non banking treasuries has been taken
over by District Accounts offices
DAOs prepare government accounts and submit to
AGPR
FTRs deal with procedures to be followed at
Treasuries, SBP Offices agencies of SBP &
Government Departments dealing with Treasuries &
SBP
Provides basic principles and safeguards for making
payments or withdrawing amounts
4. Federal Treasury Rules.....
Rule 29: Adjustments in Federal Government's
account
Rule 79 : Clearing of cheques of banks received as
Govt. receipt.
a) Initially preliminary receipt will be issued
b) Final receipt only on realization of the proceeds
c) Any clearing charges will be born by the party
Rule 86 :-Non Issuance of Duplicate Challans
a) In no case duplicate challans will be issued
b) In case of need only a certificate to effect will be
issued
Rule 95 Note.3 : Issuance of CPR duly stamped
5. Federal Treasury Rules.....
Rule.141: authorization of officer and communication of name
& specimen signature
Rule 148: Supply of cheque books by DAO to Dos exemption
Defence, Railways
Rule.151:Cheque book series intimation
Rule 155:- Loss of Blank Cheque
Marking stop payment
Rule 156 :-Protective cross entry
Rule 157: Crossing
Rule 161 :-Correction/alteration
a) No cheque would be issued with correction/alteration
b) In case of need new cheque would be issued
c) Cutting in cheque form
6. Federal Treasury Rules......
Rule 162:- Validity of cheque
a) Payable at any time within 3 months after the month of issue
b) On expiry of currency period no validity
c) If a cheque has not been claimed or has not been presented
and paid within the valid period it is stale and may not be
negotiated
Rule 165 :-Stop payment
a) On receipt of advice from drawer mark stop payment
b) If such cheque presented than return it by writing “PAYMENT
STOPPED” across the cheque
Rule 168: Assignment Account
Withdrawls amount & placing in drawing account not allowed
Assignment of GPO
Rule 170 : Reimbursement To NBP
7. 172-174 : specimen signatures intimation
Rule 180: authority for receiving payment
When a person who is not the actual payee or
authorised agent he will have to produce authority
letter
Rule 430: Identification of payee
457-460: Daily accounts Scrutiny
772: Validity of Draft
8. Accounting Procedure and policy Manual
Purpose of this Manual is to set out the detailed
policies and procedures to be used in accounting for
the Government of Pakistan’s financial transactions
an overview to the accounting system
Processes of budgetary control, expenditures and
receipts.
Processes of bank reconciliation and financial
reporting.
9. The Accountant General Pakistan Revenues
(AGPR) is responsible for
the centralised accounting and reporting of federal
transactions
for the consolidation of summarised financial
information.
receives accounts and reports from the DAOs,
Federal Treasuries and SBP/NBP, and
provide Annual Accounts (to the AGP) and
Consolidated Monthly Accounts (to the Federal
Finance Division).
