Gfr 2005

 WHAT IS GFR

 A COMPILATION OF GENERAL PROVISIONS TO BE
COMPENDIUM
FOLLOWED BY ALL OFFICES OF GOVT.OF INDIA IN
DEALING WITH FINANCIAL MATTERS

VARADHARAJAN Friday, April 13, 2012 2

 FIRST
ISSUED IN 1947 IN THE FORM OF
EXECUTIVE INSTRUCTIONS

 MODIFIED SUBSEQUENTLY AS GFR 1963

 SEVERALAMENDMENTS AND MODIFICATIONS
ISSUED THEREAFTER


CHAPTERS

 Thereare TWELVE (12) chapters in GFR
 293 Rules


CHAPTER 1

INTRODUCTION

 RULE -1 TO 6

 DEFINITIONS OF DIFFERENT TERMS USED IN GFR
2005


CHAPTER 2

GENERAL SYSTEM OF FINANCIAL MANAGEMENT

 RULE-6 TO 41
 GENERAL PRINCIPLES RELATING TO EXPENDITURE
AND PAYMENT OF MONEY
 DEFALCATION AND LOSSES
 SUBMISSION OF RECORDS & INFORMATION


CHAPTER 3

BUDGET FORMULATION AND IMPLEMENTATION

 RULE -42 TO 64


CHAPTER 4

GOVERNMENT ACCOUNTS

 RULE -65 TO 122


CHAPTER 6

PROCUREMENTS OF GOODS

 RULE – 135 TO 185


CHAPTER 12
Miscellaneous Subjects
 RULE – 253- 293
 I. Establishment II. Refund of revenue
 III. Debt and misc. obligations of Govt.
 IV. Security deposits
 V. Transfer of land and buildings
 VI. Charitable endowments and other trusts
 VII. Local bodies
 VIII. Destruction of records connected with Accounts
 IX. Contingent and Miscellaneous Expenditure.


 RULE – 145
 Purchase of goods without quotation:
 Purchase of goods upto the value of Rs.
15,000/- (Rupees Fifteen Thousand) only on
each occasion may be made without inviting
quotations or bids


 RULE – 146
 Purchase of goods by purchase committee
 Purchase of goods costing above Rs. 15,000/-
and upto Rs.1,00,000/- on each occasion may
be made on the recommendations of a duly
constituted Local Purchase Committee consisting
of three members of an appropriate level as
decided by the Head of the Department.


 RULE – 147
 Purchase of goods directly from contractor
 Direct procurement from suppliers, the prices to
be paid for such goods shall not exceed those
stipulated in the rate contract.
 other salient terms and conditions of the
purchase should be in line with the rate contract.
 Own arrangement for inspection and testing.


 RULE – 159
 Advance payment to suppliers
 payments for services rendered should be
released only after the services have been
rendered
 Advance payment demanded by firms
holding maintenance contracts for
servicing of Air-
conditioners, computers, other costly
equipment, etc. VARADHARAJAN Friday, April 13, 2012 15

 RULE – 159
 Advance payment to suppliers
 (i) 30 % of the contract value to private firms;
 (ii)40% of the contract value to a State or
Central Govt agency or a Public Sector
Undertaking; or
 (iii) in case of maintenance contract, the
amount should not exceed the amount
payable for six months under the contract.

 RULE – 190
 Lists and Accounts :
 (i) Fixed Assets such as
plant, machinery, equipment, furniture, fixtures
etc. in the Form GFR - 40.
 (ii) Consumables such as office
stationery, chemicals, maintenance spare parts
etc. in the Form GFR - 41.
 (iii) Library books in the Form GFR 35


 RULE – 192
 Physical verification of Fixed Assets :
 The inventory for fixed assets shall ordinarily be
maintained at site. Fixed assets should be
verified at least once in a year and the outcome
of the verification recorded in the corresponding
register. Discrepancies, if any, shall be promptly
investigated and brought to account.


 RULE – 192
 Physical verification of Fixed Assets :
 (2) Verification of Consumables :
 consumable goods and materials should be
undertaken at least once in a year and
discrepancies, if any, should be recorded in the
stock register for appropriate action by the
competent authority.


 RULE – 256
 Date of Birth :
 New appointed to Government service, at the
time of the appointment, declare the date of
birth by the Christian era with confirmatory
documentary evidence such as a Matriculation
Certificate, where prescribed qualification for
appointment is Matriculation or above.
 In other cases Municipal Birth Certificate or
Certificate from the recognised school last
attended shall be treated as a valid document.

 RULE – 257
 Service Book :
 Detailed Rules for maintenance of Service Books are
contained in SR 196 to 203. Service Books
maintained in the establishment should be verified
every year by the Head of Office who, after satisfying
himself that the services of Government servants
concerned are correctly recorded in each Service
Book shall record the following certificate "Service
verified from ……(the date record from which the
verification is made)……….. Upto ……(date)…………."


 RULE – 257
 Service Book :
 The service book of a government servant shall be
maintained in duplicate. First copy shall be retained
and maintained by the Head of the Office and the
second copy should be given to the government
servant for safe custody as indicated below :-
 (a) To the existing employees - within six months of
the date on which these rules become effective.
 (b) To new appointees - within one month of the
date of appointment.


 RULE – 257
 Service Book :
 In January each year the Government servant
shall handover his copy of the Service Book to his
office for updation. The office shall update and
return it to the Government Servant within 30
days of its receipt.
 In case the Government servants' copy is lost by
the government servant, it shall be replaced on
payment of a sum of Rs. 500/-


 RULE – 259
 Due date of T.A. claim
 Travelling allowance claim of a government
servant shall fall due for payment on the date
succeeding the date of completion of the
journey.
 He shall submit the travelling allowance claim
within one-year of its becoming due failing
which it shall stand forfeited.


 RULE – 261
 Due date of LTC claim
 Leave Travel Concession claim of a government
servant shall fall due for payment on the date
succeeding the date of completion of return
journey. The time limit for submission of the
claims shall be as under :-
 (i) In case advance drawn :
Within one month of the due date.
 (ii) In case advance not drawn :
Within three month of the due date.

 RULE – 261
 Due date of LTC claim
 In case of (i) above if the claim is not
submitted within one month of the due date,
the amount of advance shall be recovered but
the Government employee shall be allowed to
submit the claim as under (ii) above. In case
of failure to submit the claim in both the
cases within three months of the due date,
the claim shall stand forfeited.


 FORM NO GFR 9

 Rule 52 (4) (ii) (a) and Rule 52 (5) (iii)

 Register showing expenses by Heads of Account


Item of Expenditure Rules applicable and
DFP of HODs of CBDT
Repairs & maintenance Total of Rs.50000/- in a
work in hired office year, Non-recurring
buildings

Hiring of office Rs.3 lakhs p.m. for 13
accommodation major cities and Rs. 1.5
lakhs p.m. for others


Item of Rules applicable and DFP of HODs of
Expenditure CBDT
Computers a. Site preparation of computers/ install.
Rs.2 lacs.pa
b. Maintenance of site for Computers -
Rs.2lacs/year
c. AMC of computers (Hardwares) Rs. 2
lac p.a.
d. Training in computers Rs.2 lacs/year
e. Purchase/procurement of PC Rs. 5lacs
p.a.


Item of Rules applicable and DFP of HODs of
Expenditure CBDT
Printing and Govt. Press full power
binding. Pvt. Parties Up to Rs.1 lakhs p.a. including
cost of paper.
Medical Upto Rs. 2lakhs subject to instructions of
advance Ministry of Health issued from time to
under time.
CS(MA)


Item of Rules applicable and DFP of HODs
Expenditure of CBDT
Purchase of Upto Rs.10 lacs in a year
stationary

Miscellaneous Recurring :Rs.1 lakh p.a.
expenditure Non-recurring Rs. 2 lacs in each case.


Item of Rules applicable and DFP of HODs
Expenditure of CBDT
Outsourcing Upto Rs.10 lacs in a year per cadre
controlling C.Cs.

Miscellaneous Recurring :Rs.1 lakh p.a.
expenditure Non-recurring Rs. 2 lacs in each case.


TWO SIDES
Receipts side
Payment side

VARADHARAJAN Friday, April 13, 2012
34

Cash Balance physically
verified and found to be Rs.
which tallies with the closing
balance as worked out in the
cash book.

35

Self cheques drawn, for
payments to staff etc. in cash
should also be entered on the
receipts side of the cash book.

36

Analysed in the following ways:
i. Cash
ii. Self cheques/ dd
iii.Other cheques
Iv.Other Bank Drafts
V. Imprest with
 TOTAL CASH BALANCE.

37

 RULE – 13
Cash Book should be closed regularly
and completely checked.
The H.O.O or responsible subordinate
other than the writer should verify the
total in Cash Book and initial it as
correct.

38

 RULE – 13
At the end of each month the H.O.O
should verify the Cash Balance and
record a signed and dated certificate
to the effect.
An erasure or over writing of an entry
once made in the C.B. is strictly
prohibited.
39

 RULE – 13
Correction should be made by
drawing the pen through the incorrect
entry and inserting the correct one in
red ink between lines.
The H.O.O. should initial all such
corrections.

40

K VARADHARAJAN
Faculty, DTRTI, Ahmedabad 41

THANK YOU

K VARADHARAJAN
Faculty, DTRTI, Ahmedabad 42

Gfr 2005

Recommended

Recommended

More Related Content

What's hot

What's hot (20)

Viewers also liked

Viewers also liked (20)

Similar to Gfr 2005

Similar to Gfr 2005 (20)

Recently uploaded

Recently uploaded (20)

Gfr 2005