Rule No


Rule 4 (1) (a)

In case of Post Offices, cash receipts may be used for departmental purpose under departmental regulations. Only the surplus collections are being remitted to the treasury.

Note 1 below     Rule 8

ACG 67 is issued in duplicates in the books of 100 forms. The used receipt books shall be kept in the person custody for five years from the date of the last receipt issued from the book.

Rule 9

It is ordinarily the duty of the Departmental officers and not of the Audit Officer, to see that all dues of the Department are regularly collected and brought to account.

Note 1 below    Rule 16

The responsibility for incurring unsanctioned charges rests with the drawing officer and the Disbursing Officer is not empowered to refuse the payment of such bills on the ground that the charges have not been sanctioned.

Rule 17 (b)

When bills contain doubtful items which can easily be eliminated, the Disbursing Officer should disallow the doubtful items and the remainder of the bill.

Rule 18

Cheques preferred at a treasury for payment can be endorsed only once to whom money is to be paid.       

Rule 18 (2)

Three endorsements are permitted in a contingent bill which has been endorsed in favour of a firm suppliers.

Rule 19

Account officer will supply a copy of specimen signature of all Gazetted officers serving under him and authorized to sign payment order on bills and vouchers among the disbursing ficers:                                                                     

Rule 19-B

Circle Accounts Officer can issue GPF final payment authority. 

Rule 22

Unless otherwise provided in the rules, no payment may be made without the orders of the Accounts Officer to a Government servant transferred from another Department or on return from leave out of India. 

Rule 25

No claims not preferred within two years of their becoming due can be presented without any authority from the Circle Accounts Officer, provided that such claims not exceeding Rs. 500/- if presented within three years of their becoming due may be paid without pre-check by the Circle Accounts Officer.       

Note 3 below Rule No. 25

The bills for claims more than two years old shall be subjected to pre-check by the Circle Accounts Officer as required under rules, even if the net amount payable after adjustment of advance due etc is nil (irrespective of whether they are payable in cash or by book adjustment)      

The Bills for claims more than two years old shall be subjected to pre-check by the Circle Accounts officer.  

GFR Rule 290

Right for TA including DA to a Government servant in forfeited if the claims are not submitted within 60 days to the Head of the office from the date on which it becomes due.

Note  3 below Rule  27

All petty claims of a Government servant more than three old other than those that affect his pension an all claims for delayed submission without adequate explanation should be rejected

GID No. 2 below Rule No 27 of FHB Volume I

Due date of OTA claim:  Claim for OTA shall due for payment on first day of the month following the month to which to which OTA relates. The claim shall stand forfeited if not submitted within sixty days of the due date.

GID No. 3 below Rule No 27 of FHB Volume I

Retired Government servants become eligible of Travelling expenses for appearing in court of law for defending himself only when the judgement relating to his honourable acquittal is pronounced by the court. In such cases, the date of pronouncement of the judgement shall be reference point for submission and reimbursement of his T.A claim.  

GID No. 4-A below Rule No. 27

Time limit is revised for submission of final claims for reimbursement of medical expenditure to 6 months from the date of completion of medical treatment / discharge from hospital  

GID No. 6 below Rule No 27 of FHB Volume I

Due date of LTC claim: LTC claim shall fall due on the date succeeding the date succeeding the date of completion of return journey. The time limit for submission of claims shall be as under:                                                                                

(i) In case advance drawn: Within thirty days of the due date                                                       

 (ii) In case advance not drawn: Within sixty days of the due date.                                          

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 within the prescribed time lines, the claim shall stand forfeited.    


Rule 32

Rent of a building occupied by an office of the Department should be paid on obtaining a receipt duly signed by the owner and stamped where necessary. When the rent is remitted by Money Order to an agent or owner, a separate receipt (duly stamped where necessary) should be obtained from the owner in addition to the Money Order acknowledgement.    

Rule 35 to 44

Short notes on preparation of bills and their check

Rule 35 (f)

Charges against two or more major heads should not be included in one bill.  

Note below Rule 35 (o)

A bill becomes a voucher after payment

Note below Rule No. 44-A

The cash memoranda submitted in support of the claims for reimbursement of the cost of special medicines purchased from the market, under the Medical Attendance Rules, need not, however, be stamped or bear the supplier’s acknowledgment.    

Rule 45

Every voucher must bear a pay order and indicate mode of payment i.e. cash or cheque

Note below Rule 45

A Sub Postmaster make payments without orders of the Head Postmaster in following cases:

Pension bills, EB Charges etc  

GID No. 1 below Rule No. 47

Rounding off in case of Traveling Allowance bills shall be done in last stage

GID no. 2 below Rule 47

In rounding of premia in whole rupee, an insurant would be paying extra premium if at present his rate of premia is in the fraction of fifty paise or more. All such excess recovery either as deduction from salary or deposits by cash will be refunded to the insurants at the time of settlement of claims of maturity.                  

Rule 49

Receipts for all sums Rs. 5,000/- must be stamped under Section 3, read with item 53 of Schedule I of the Indian Stamp Act, 1899, (Act II of 1899) unless thery are exempt from stamp duty.  

Rule 59

As per FHB Volume I the responsibility for and overcharges in the pay and allowances will rest primarily on the drawer of the bill      

Rule 60

Write short notes on “Standards of financial propriety”       

Rule 60(1)

Every officer is expected to exercise the same vigilance in respect of expenditure incurred from the public moneys as a person of ordinary prudence would exercise in respect of expenditure of his own money.

Rule 60 (2)

The expenditure from public account should not be prima facie more than the occasion demands.

Rule 72

The Indian Posts and Telecommunication Departments are recognized as commercial departments.

Rule 84

Every Government servant must attend promptly to all objections orders communicated to him by the Audit Officer / Accounts Officer.

Rule 86

The Disbursing Officer is bound not only to recover the amount disallowed without listening to any objection or protest but to refuse to pay it in future till the Audit Officer /Accounts Officer authorizes the payment to be resumed.

Rule 87

Recoveries may not be ordinarily made at a rate not exceeding one- third of pay on account of overpayments, advances etc can be effected from the salary of a Government servant.

Rule 92

Preparation of Objection statements

Rule 96

If disbursing officers or Heads of offices delay returning the objection statements or in settling objections, the matter will be reported by the Audit Office to the Head of Circle concerned.

Rule 97-A

How the Audit Inspection Reports are prepared?

Rule 102

Short notes on “Requisition for audited documents

Rule 103

The private cash or accounts of a Government servant on no account be mixed up with the public cash or accounts

Rule 104

 The term “Cash’’ includes Legal tender coins, Treasury Certificates and  DD. Government Securities, deposit receipts of Banks, debentures and bonds accepted as security deposits whether from the contractors or from the employees of the Department should not be treated as cash.                                                    

Rule 106

Public money not in the custody of a treasury or the Bank, shall be kept in strong treasure chests and secured by two locks of different patterns. As a general rule, the key of one lock should be kept in the custody of one man while that of second should be in the custody of another.                                                           

Rule 125

Whenever, on the contents of cash chest being counted the balance as per Cash Book found to be incorrect, it must be rectified at once, by making necessary receipts or payment entry as follows:-  To Cash found excess in  chest or By Cash found deficient in chest. In Post Offices, the necessary entry is required to be made under Unclassified Receipts or Unclassified Payments, as the case may be.

Rule 217 (b)

Bills for pay and allowance of a Government servant may be paid before the end of the month when he is transferred to another Account Circle.   

Rule 222

The  records of deductions  made in respect of any attachments made by the Court  of Law  shall be kept in form TR 13


Rule 222

Where any part of portion of the salary as is liable to attachment has been under attachment whether continuously or intermittently for a total period of twenty four months, such portion shall be exempted from attachment until the expiry of a further period of 12 months and where such attachment has been made in execution of one and same decree shall, after the attachment has continued for a total period of 24 months, be finally exempt form attachment in execution of  that decree. 

Rule 222

One –third of salary of a Government servant is exempt from court attachment in the case of execution of any decree for maintenance.    

Note 2 below Rule  222

All kinds of travelling allowances, allowances granted for meeting cost of uniforms and rations, allowances granted as compensation for higher cost of living in locatives considered to be expensive including hill stations, Children Education Allowance and all amount paid way of reimbursement of medical expenses is exempt from attachment by an order of the Court of Law.  

Rule 223

The formula for counting net amount attachable for purposes other than maintenance when “X” is the total salary and “Y” is allowances exempted from attachment:  (x-Y-1000) /3

Rule  223-A (2)

If a new attachment order is received which has the result of increasing the amount beyond the maximum limits prescribed, the Disbursing Officer shall return the attachment order to the Court concerned with a statement showing (i) particulars of exiting attachments (ii) particulars of amounts withheld and paid up to date into the Courts concerned (iii) amounts remaining to be recovered.

Rule 226

The cost of remittance to a Court of money realized under its attachment order shall be deducted from the amount realized and the net amount shall be remitted to the Court.                                                       



Note 5 below Rule No. 227

if any officer has been declared “Temporarily unfit”  by the competent medical authority and retained in service, the period for which the officer has been declared so should be intimated to the Circle Accounts office.

GIO No. 1 below Rule 229

Provisional payment of substantive pay may be allowed to non-Gazetted Government servants pending receipt of their Last Pay Certificates either on reversion from a Gazetted post or on transfer from one non-Gazetted post to another.                                                    





GID below Rule  281

What are the conditions for changing date of birth?                                                      

(a) The request is made within five years of his entry into Government service 

(b)  It is clearly established that a genuine bona fide mistake has occurred  

 (c)  The date of birth so altered would not make him ineligible to appear in any School or University or Union Public Service Commission Examination in which he had appeared or entry into Government service on the date on which he first appeared at such examination or on the date on which he entered Government service


 Rule No. 282 (a)

If a Government servant is unable to state his exact date of birth but can state the year, or year and month of birth, the 1st July or the 16th of the month respectively, may be treated as the date of birth. 



GID below Rule  283

The Service book of a Government servant shall be maintained in duplicate.

The Government servant shall hand over his copy of Service Books to his office for updation each year in the month of January.  

Official’s copy of the service Book shall be updated by the office and returned to the Government servant within 30 days.

If a Government servant’s copy of the service book is lost by him. it shall be replaced on payment of Rs.500/-




Rule  284 (1)

Head of the Office concerned remains responsible for the proper maintenance of an attestation of entries in Service Books, Service Books and Leave Accounts and for their safe custody. In order to ensure that the Head Office does exercise general supervision in this matter, the Head Office should inspect at least 10 percent of these documents every year and initial them in token of having done so.

GID No. 2 below Rule  284

Cost of photograph to be affixed on the first page of the revised service book shall be borne by the Government.

Rule 287

The Service Books of Gazetted Officers, officiating or substantive should be kept in the custody of the competent authority responsible for authorizing the entitlement of their pay and allowances. If the Head of an office is the non –Gazetted Government servant, his own Service Book should be kept in the custody of immediate superior.                               


GID below Rule  287

The Heads of Offices are permitted to delegate to subordinate Gazetted Officers under them powers to attest entries in the Service Books of all Gazetted Officers (except their own Service Books) for maintenance of which Head of Offices are responsible. The entries of the own Service Books who have been delegated such powers should be attested by the Head of the office.                                                               




Rule 301

The monthly bill shall be supported by an absentee statement, if a Government servant was absent during the month, either on special duty or on suspension or with or without leave other than casual leave or when the post is left vacant substantively, whether any officiating arrangements have or have not made against it.




Rule 319

RMS Divisional Head is the competent authority to sanction the OTA claim of RMS staff in cases where the employment of staff in a cycle within 70 hours.

Head of the circle / Region is the competent authority to sanction the OTA claim of RMS staff in cases where the employment of staff in a cycle exceeds 70 hours.

Rule 342

Claims for contingent expenditure up to Rs.500 may be disbursed out of permanent advance.



Rule No. 343 (1)

While fixing the quantum of permanent advance, the sanctioning authority should take into account the following:

 (a) The advance should not be larger than absolute necessary                                

(b) The advance should be based on the average monthly contingent expenditure of the office for the preceding twelve months                  

(c) advance sanctioned should be recouped at least twice a month and so the amount sanctioned should not exceed half of the amount of average monthly contingent expenditure as in (b) above    


GID No. 2  below Rule No. 390

Advance made to a private firm for execution of a contract should not exceed 30 Percent of the contract 40% of contract value is maximum limit of advance to a State or Central Govt. agency to execute a contract.

After despatch of goods from premises of supplier, part payment can be released to a supplier of goods under the terms of a contract.

Rule 396

The interest will be calculated on balance outstanding on the last day of each month.


Note 2 below Rule No.396

If, in any particular case, any advance is drawn in more than one installment, the rate of interest recoverable should be determined with reference to the date on which the first installment is drawn.

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