Financial Instructions for the Guidance of the Bangladesh Mission Abroad

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Contents
Preface. [ PDF ] or [ MS Word ]
Index [ PDF ] or [ MS Word ]
Chapter I : Introduction.  [ PDF ] or [ MS Word ]
  • Short title
  • Definitions
Chapter II : General Organization Regard to Treasury in Business  Conducted by the Missions. [ PDF ] or [ MS Word ]
  • Treasury Functions
  • Responsibilities of the Head of the Mission
  • Transfer of charge
  • Responsibilities of the officer handling accounts
  • Custody of Government money and other valuables
Chapter III : General System of Financial Management and Control. [ PDF ] or [ MS Word ]
  • Imprest
  • Conditions governing expenditure from public funds
  • Standards of Financial Propriety
  • Control of Expenditure
  • Delays in Payment
  • Inevitable Payments
  • Contracts ... General Principles
  • Defalcations, Losses, etc.
Chapter IV : Handling of Cash. [ PDF ] or [ MS Word ]
  • Cash Book
  • Handling of Cash
  • Grant of Receipt to the Payer
  • Forms and Custody of Receipt Book
  • Issue of duplicates for copies of receipts
  • Drawal of Cheques
Chapter V : Withdrawal from Public Accounts. [ PDF ] or [ MS Word ]
  • Purposes for which money can be drawn
  • Place of Payment
  • Payment to Gazetted Officers
  • Payment of first salary
  • Accountability
  • Responsibility for moneys withdrawn
  • Arrear claims
  • General instructions regarding the preparation and form of bills
  • Signature and countersignature on bills
  • Duplicates and copies of the bills
  • Stamps for receipts
  • Checks to be applied on claims presented
  • Payment to persons not in Government employment
  • Disbursement of claims and records of payments
  • Vouchers of payment
  • Audit objections and recoveries
  • Personal Claims of Government Servants
  • Due data
  • Deductions from bills
  • Recoveries ordered by Addl. Accountant General
  • First payment of pay and allowances
  • Payment on quitting of service
  • Death of payee
  • Payment through agents
  • Leave salary
  • Bills of Gazetted Govt. Servants
  • Alterations of pay etc.
  • Bills of Non-Gazetted establishment
  • Absentee statement
  • Increment certificate
  • Overtime Allowance
  • Arrears Bills
  • Traveling allowance bills of Non-Gazetted establishment
  • Acquittance Rolls
  • Contingent Charges
  • Introductory
  • Classification of contingent charges
  • General limitations
  • Responsibility of Drawing Officer
  • Responsibility of Controlling Authority
  • Cancellation and destruction of sub-vouchers
  • Record of Contingent Expenditure
  • Contingent Register
  • Bill for contingent charges
  • Contract contingencies
  • Fully vouched contingencies
  • Charges regulated by Scale and Special contingencies
  • Countersigned Contingencies
  • Abstract bill
  • Detailed bill
  • Countersignature
  • Lapse of sanction
  • Control of expenditure
Chapter VI : Powers of Sanction and Control of Expenditure Against Appropriation. [ PDF ] or [ MS Word ]
  • Financial powers delegated to Head of Missions
  • Communication of sanctions
  • Date of effect of sanction
  • Retrospective sanction
  • Surrender of anticipated savings
  • Reappropriation of Funds
  • Contingent Item
  • Appropriation Accounts
Chapter VII : Loans and Advances to Government's Servants. [ PDF ] or [ MS Word ]
  • Introductory
  • Interest bearing advances - House building advance
  • Advances for the purchase of Conveyance - General Instructions.
  • Advances to Govt. Servant on transfer, tour, etc.
  • Advance for journeys on tour
  • Grant of Motor Car advances to officers Posted abroad
  • Advance from the G. P. Fund
  • House Building Advance
  • Recovery of Advance
Chapter VIII : Pay. [ PDF ] or [ MS Word ]
  • Conditions of service of staff serving in Bangladesh Missions abroad.
  • Affixing of revenue stamps on pay bills, etc. by Bangladesh Missions abroad.
  • Special pay to stenographers working as personal Assistants to the Head of Missions.
  • Payment of Compensatory allowance to government servants working in Bangladesh Missions while under suspension.
  • Payment of salaries in Bangladesh currency to Officers and staff who are either transferred Head quarters or come on leave to Bangladesh from Mission abroad.
  • Family remittances by the Ministerial staff serving in the Bangladesh Mission.
  • G. P. Fund deductions under the compulsory savings scheme in respect of locally recruited staff.
  • Leave admissible to the locally recruited staff.
  • Traveling Allowance Advance payment of Fixation of regular time scale for the locally recruited staff.
  • Admissibility of local Rates of pay and grant of Advance increment to locally recruited staff.
  • Grant of leave on average pay
  • Leave salary amendment to fundamental Rules
  • Grades of pay
Chapter IX : Allowances Other than T. A. [ PDF ] or [ MS Word ]
  • Outfit allowance
  • Foreign Allowance
  • Language Allowance
  • Hardship Allowance
Chapter X : Traveling Allowance. [ PDF ] or [ MS Word ]
  • Daily Allowance
  • T. A. on duty abroad
Chapter XI : Medical Attendance. [ PDF ] or [ MS Word ]
  • Medical Facilities
Chapter XII : Miscellaneous Subject. [ PDF ] or [ MS Word ]
  • Brokerage fee for renting residential accommodation by Bangladesh Missions 
  • Recovery on account of water, heating and lighting charge
  • Hiring of Taxies
  • Tips to waiters
  • Printing of cards
  • Telephone
  • Contribution towards joint gifts
  • Contributory payment in respect of breakages of crockery glassware, etc.
  • Membership fees of the professional institutions
  • Concessions admissible to heads of Bangladesh diplomatic Mission
  • Yearly Returns of Inventory of government property, etc.
  • Stationery stores
  • Care of Government transport
  • Annual return of non-gazetted Establishment
  • Supply of forms
  • Hiring of buildings for residential and office purpose of the Missions.
  • Remittance of Servicing of the home-based officials
Chapter XIII : Accounts. [ PDF ] or [ MS Word ]
  • Transactions adjustable on the books of Additional Accountant General, Foreign Affairs
  • Classification of Transactions 
  • Transactions on behalf of the defence services
  • Transactions on behalf of Railways
  • Transaction on behalf of another foreign Mission of Bangladesh
  • Transaction on behalf of other departments of the Government.
  • Important General orders governing Classification :
  • Submission of Accounts
Appendices [ PDF ] or [ MS Word ]

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