THE ORISSA GENERAL FINANCIAL RULES - DAO

1 GOVERNMENT OF ORISSA THE ORISSA GENERAL FINANCIAL RULES VOLUME I THIRD EDITION (Corrected up to 31st August 2000) FINANCE DEPARTMENT PREFACE The ORISSA GENERAL FINANCIAL RULES follows generally the provisions contained in the GENERAL FINANCIAL RULES of the Government of India so far as they could be adapted for application to the FINANCIAL transactions of the State Government. The FINANCIAL RULES contained in the Bihar and ORISSA Account Code, in the Civil Account Code and in other GENERAL orders and instructions have also been taken into account in the new compilation, Special RULES relating to the Works and Forest Departments contained in the Bihar and ORISSA Account Code have, however been excluded from this book for inclusion in the Codes of the Departments concerned.

2 Matters relating to the Treasury procedure which were included in the Bihar and ORISSA Account Code do not find place in this publication as those will be found in the ORISSA Treasury Code. Most of the Appendices and forms contained in Vol. II of the Government of India GENERAL FINANCIAL RULES have also been adapted with such modification as are considered necessary. 2. These RULES should be observed by all Departments and authorities under Government supplemented by such special orders and instructions if any, contained in any departmental regulations.

3 They supersede all previous RULES and orders issued on the subject. 3. An explanatory memorandum showing the source of each of the RULES and a reference table indicating each of the old RULES and corresponding new rule in the publication has been added at the end of Vol. I for facility of reference. 4. The forms Prescribed in these RULES have been distinguished by being grouped in a series marked and will be obtained from the Superintendent, Government Press, Cuttack, in accordance with the procedure prescribed by Government for obtaining forms from the Government Press.

4 5. These RULES shall come into force with effect from the 1st April 1959. PADHI Cuttack Secretary to Government The 23rd August 1957 Finance Department PREFACE TO THE FIRST EDITION (FIRST REPRINT)

5 The ORISSA GENERAL FINANCIAL RULES were published in two volumes (Volume I and II) in the year 1959. In the meantime several amendments have been made to these RULES . Besides, the stocks of the publication having been exhausted difficulties are being experienced in conducting official business. It has, therefore, been decided to reprint the publication with amendments issued up to 10th December 1971. BAIJAL Bhubaneswar Secretary to Government The 11th December 197 Finance Department PREFACE TO THE SECOND EDITION Report of First Edition of the ORISSA GENERAL FINANCIAL RULES , Volume I containing amendments issued up to the 10th December.

6 1971 was last published in 1972. Several amendments have since been made for which a fresh edition of the publication has been found necessary. Additions and alternations made up to the 31st October 1987 have been incorporated in this edition. Any error or omission noticed in the publication may be brought to the notice of Finance Department. DAS Bhubaneswar Commissioner-cum-Secretary to Government The 23rd November 1987 Finance Department PREFACE TO THE THIRD EDITION The ORISSA GENERAL FINANCIAL RULES , Volume I was first published in the year 1959 and subsequently reprints were published in 1972 and 1987.

7 In the meantime several amendments have been made to these RULES and copies have also become scarce. This reprint is being brought out to meet the demand for an updated version incorporating all amendments issued up to the 31st August 2000. Any error or omission noticed in the publication may be brought to the notice of Finance Department (Codes Branch) SARANGI Commissioner-cum-Secretary to Government Bhubaneswar Finance Department The 1st September 2000 ORISSA , Bhubaneswar TABLE OF CONTENTS THE ORISSA GENERAL FINANCIAL RULES Volume I Chapter 1 - Introductory RULES 01.

8 (I) Introductory 1 (II) Definition 2 Chapter 2 GENERAL System of FINANCIAL Management and Control 02. I- Receipt of money 1 II- Expenditure and payment of Moneys 8-13 III- Duties as regards accounts 14-16 IV- Contracts 17-18 V- Defalcations, losses, etc. 19-23 VI- Departmental regulations 24 Chapter 3 Revenue and Other Receipts 03. I- GENERAL 25-29 II- Special RULES for particular classes of receipts 30-40 III- Remissions of land abandonment of claims to revenue 35-36 IV- Audit of receipts 37 Chapter 4 Powers of Sanction 04.

9 I- GENERAL 38-40 II-Powers in regard to certain special matter 41-44 III- Communication of sanctions 45-48 IV- Indication of the source of appropriations in the sanction to expenditure. 49-50 V-Date of effect of sanction 50 VI- Retrospective sanction 52 VII-Lapse to sanction 53 VIII- Special rule for works expenditure 54 Chapter 5 - Budget 05. Budget 55-56 Chapter 6 - Establishment 06. I- Alternations of Establishment 57-61 II-Variation in sanctioned pay of a post 62 III-Transfer of office 63-64 IV- Date of birth 65-66 V- Leave application 67 VI- Annual returns of non-Gazetted Establishments 68 VII- Service Books 69-71 VIII- Arrear claims

10 72-76 Chapter 7 - Contingencies 07. I- Introductory 77-7- II- Powers of subordinate authorities to sanction contingent charges. 80-81 III-Permanent advances 82 IV-Control of expenditure 83-87 V-Special RULES relating to particular kinds of contingencies 88-89 VI- Expenditure for other officers 90 VI- Arrear claims of staff paid from contingencies 91 Chapter 8 - Stores 08.