2. TYPES OF GOVERNMENT ACCOUNTS
The main type of Accounts of Provincial &
Central Government.
1. Drawing Account.
2. Assignment Account.
3. Personal Ledger Account
2
3. DRAWING ACCOUNTS
When an officer of a Government Department is
authorized to draw funds from the Bank without
limit such an account is called “Drawing
Account”.
Offices have to make payments irrespective of
balances.
IT refunds, Sales tax refunds, NSO Payments,
CMA payments etc are examples of Drawing
accounts
3
4. ASSIGNMENT ACCOUNTS
Amount Limit is specified for each Assignment
Account. The Limit can be Monthly or yearly and
can be replenished or amended.
Authorized officers are free to withdraw funds
from these accounts up to the amounts
available.
On withdrawal the balances available in the
respective accounts are accordingly reduced.
The Accountants General /MAG authorizes the
Bank to open Accounts.
Amounts will be used by same financial year/given
time period. 4
5. NBP- ASSIGNMENT ACCOUNT
The Accountant General shall issue a letter of
assignment to the relevant DAO/treasury office
with an endorsed copy to the branch manager
of the State Bank of Pakistan, within whose
area the account is opened.
Account name
The bank branch from which it shall operate
Authorised person
Limit of the account
Funds for specified purposes.
Each assignment account is established in fixed
currency
Amount is specified for each Assignment
Account.
5
6. ASSIGNMENT ACCOUNT AT NBP –REIMBURSEMENT OF
Accounts opened at NBP
Intimated to field office
Treasury officer draws cheque
NBP makes payment
NBP presents its claim to SBPBSC Office.
Reimbursement to NBP
Responsibilities of SBP BSC
6
7. ASSIGNMENT ACCOUNT
An assignment account is a separate bank
account
Funds for specified purposes.
Each assignment account is established in fixed
currency
Amount is specified for each Assignment
Account.
The Limit can be Monthly or yearly and can be
7
9. MONITORING OF ASSIGNMENT ACCOUNT
Globus Enquiry --Movement Register:
This enquiry will display the limit granted, transaction effected on
account and progressive balance. At the end of enquiry, there will
be total limit granted, limit used, and position as per transactions
and position as per assignment register.
Assignment Accounts Checking- Daily:
This enquiry will display all assignments accounts with
Total Limit
Used Up Amount-Register
Used Up Amount-Transactions
Difference (if any between Used up Amount Register and Used
Up Amount-Transactions)
Available Balance
Proper reconciliation Assignment Accounts
10. TYPE OF ACCOUNTS
3.Personal Ledger Account:
These accounts are maintained with the
Government Treasury Officers. The officer
concerned draws cheques on the Government
Treasury Officer and T.O records the orders for
making payment of the amount for which the
Cheque has been drawn.
SBP BSC Bank makes payment by debiting
respective government account
10
11. PERSONAL LEDGER ACCOUNT
A personal ledger account (PLA) is also a facility
provided to a delegated authority to incur
expenditure upto a prescribed limit
PLA is a ledger account maintained by the
DAO/treasury office.
Spending limit controlled by these offices ,
The DAO issue an official Cheque book
DOs/DDOs of these departments draw cheque
on Treasury.
Treasury Officer then affixes his pay order and
draw the same on SBP BSC Office.
11
