The document outlines the structure and rules governing the treasury system in Pakistan, differentiating between bank treasuries and non-bank treasuries. It details the federal consolidated fund and public fund accounts, including various types of funds and the procedures for pension payments. Additionally, it describes payment regulations, record-keeping, and audit processes pertinent to government finances.

1. Treasury Rules Compliance

2. Treasury
Bank Treasury
A treasury the cash business of which is conducted by the Bank and a
“Non-Bank treasury” means a treasury other than a Bank treasury.
Federal Treasury
Includes any treasury of sub-treasury not being a treasury or sub-
treasury under the control of a Province.
District Treasury
Unless the Government after consultation with Auditor General other
wise direct, there shall be a treasury in each of districts. The treasury of
that district shall be divided into two departments; a department of
accounts under the charge of an Accountant, and a department of cash,
stamps and opium under the charge of a Treasurer.

3. Government Business
Federal Consolidated Fund Account:
Article 78 (1) of the Constitution of Islamic Republic of
Pakistan defines the federal consolidated fund as ‘All
revenue received by the federal government, all loans
raised by that government and all monies received by it in
repayment of any loans, shall part of the consolidated fund
to be known as Federal Consolidated Fund.
1. All Govt. Tax & Non Tax revenue
2. All govt. Expenditures

4. Government Business
Public Fund Account:
Article 78 (2) of the Constitution of Pakistan defines the Public Fund
Account as:
 All other monies received by or on behalf of the federal government or
 Received/deposited with Supreme Court or any other court established
under the authority of the federation.
1. Provident Fund
2. Benevolent Fund
3. Welfare fund
4. Insurance Fund
5. Relief Fund
6. Trust Accounts

5. Public Money
Means the money forming part of the Federal Government fund and the
Public Account of the Federation.
Federal Consolidated Fund Account
+
Public Fund Account

6. FORM TR-6

7. CPR

8. PENSION BILL

9. PENSION BILL

10. Cheques

11. Cheques

13. GOVERNMENT PENSION PAYMENT
PROCEDURE
CHAPTER – IV
Introduction – Federal Treasury Rules (FTR – 319 to 322)
Place of payment (FTR – 319 to 327)
Pension payable in Pakistan may be drawn & disbursed by ;
1. Treasury in Pakistan
2. Accountant General
3. Office of Political Agent
4. Post Offices
5. SBP / NBP
Authority to issue Pension Payment Order (PPO) FTR – 328 to 338
1. MAG – CMA
2. AGPR
3. AGs

14. GOVERNMENT PENSION PAYMENT
Maintenance of Register (PPO) FTR – 336 to 338
Manner of Payment – Due Date FTR – 339 to 340
Payment of Claim of Pension FTR – 341 to 348
(Self, Agent, Minor & Family)
Forms for Claim of Pension FTR – 349 . . . to
Cheque to be applied by the disbursement officer
Record of payments
Special Rules of payments
Payment of commutation, Gratuity
Payment identification
Undrawn pension & arrears
Death of pensioner
Report to Accountant General
Annual Audit / Reporting FTR – . . . . 372
Military pension payment process FTR – 373 to 375

15. Special Payment Accounts
 Personal Ledger Accounts (PLAs)
 Special Drawing Accounts (SDAs)
 Assignment Accounts (AAs)
a. Domestic Accounts
b. Foreign Currency Accounts

16. Register of Payments

17. RECONCILIATION
17
NBP
FBR SBP
AGPR
BOOK FIG. FTO + DAO
(Compiled on the basis of vouchers &
scroll provided by NBP + SBP)
EXCEPTIONS
(Diff. b/w FBR & NBP)
AUDITOR
GENERAL
OF PAKISTAN
CONTROLLER
GEN. OF A/Cs
(CGA)
FBR + Non FBR = All
FBR Receipts Only
District A/C Officer /
Treasury Officer
Provincial AGs
(Vouchers)

18. THANK YOU