General Financial Rules

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Preface [ PDF ] or [ MS Word ]
 
Table of Contents [ PDF ] or [ MS Word ]
 

CHAPTER 1 - INTRODUCTION [PDF ] or [ MS Word ]

I.

 Introduction

II.

 Definition
 

CHAPTER 2 - GENERAL SYSTEM OF FINANCIAL MANAGEMENT AND CONTROL [PDF ] or [ MS Word ]

I.

 Receipt of Money -

  • Withdrawal of Moneys from the Public Accounts
  • Assessment, Collection and Check of Revenues

II.

Expenditure and Payment of Moneys -

  • Essential conditions governing Expenditure from Public Funds

  • Standards of Financial Propriety

  • Internal Check against Irregularities, Waste and Fraud

  • Delays in Payment

III.

 Duties as regards Accounts-

  • Maintenance of Accounts

  • Responsibility for Overcharges and Demand for Information by Audit

IV.

Contracts -

  • General Principles

V.

Defalcations, Losses etc.-

  • Report of Losses

  • Accidents
  • Responsibility for Losses, etc.
  • Write off of Losses, etc.

VI.

Departmental Regulations

 

CHAPTER 3 - REVENUE AND RECEIPTS [ PDF ] or [ MS Word ]

I.

General

II.

Special Rules for particular classes of Receipts -

  • Rents of Government Buildings, Lands, etc

  • Fines
  • Miscellaneous Demands

III.

Remissions of and Abandonment of Claims to Revenue

IV.

Audit of Receipts

CHAPTER 4 - POWERS OF SANCTION [ PDF ] or [ MS Word ]

I.

Powers of various Authorities in the matter of Sanctioning Expenditure -

  • General

  • Powers of Subordinate Authorities in Bangladesh

II.

Powers in regard to certain special matters -

  • Grants of Land, Assignments of Revenue and other Concessions, etc.

  • Write off of Losses
  • Remission of Disallowances by Audit and Writing off of Overpayments made to Government servants

III.

Communication of Sanctions

IV.

Indication of the source of Appropriations in the Sanctions to Expenditure

V.

Date of effect of Sanction

VI.

Retrospective Sanction

VII.

Lapse of Sanction

VIII.

Special Rules for Works Expenditure

 

CHAPTER 5 - BUDGET, GRANTS AND APPROPRIATIONS [ PDF ] or [ MS Word ]

I.

Procedure for Preparation and Submission of Budget Estimate (Non-Development Budget) -  

  • General Procedure

  • Preparation of the Budget  
  • Budget Monitoring and Resource Committee  
  • Dates of Submission of Budget Estimates  
  • Method of Drawing up Estimates  
  • Need for Punctual Submission of Budget Estimates  
  • Estimates of Revenue and Receipts  
  • Revised Estimates  
  • Purpose and Basis of the Revised Estimates  

  • Purpose of Budget Estimates  

  • Estimates of Expenditure to be in Two Parts

  • Preparation of Estimates of Expenditure

  • Schedules for New Expenditure proposed for Inclusion in the Budget

  • Schedules of New Works proposed for Inclusion in the Civil Works Budget

  • Estimates of new Expenditure on Works

  • Estimates of other New Expenditure

  • Preparation of Civil  Works Estimates

  • Disposal of Budget Reference

  • Discussion with Administrative Ministries

I.

Procedure for Preparation and Submission of Budget Estimate (Development Budget) -

  • General Procedure

  • Revised Estimate  
  • Budget Estimate

III.

Communication and Distribution of Grants

IV.

Incurring of Expenditure in Anticipation of Funds

V.

Control of Expenditure

VI.

Provision of Funds for Works executed through a different  Authority

VII.

Surrender of Anticipated Savings

VIII.

Expenditure not provided for - 

  • Re-appropriations and Supplementary Grants - General Rules for supplementary Grants

  • Re-appropriation of Funds

  • Inevitable Payments

IX.

Release and use of Funds for Development Projects -

  • Introductory

  • Procedure for Release of Local currency for Development Projects

  • Utilisation of Reimbursable Project Aid

X

Appropriation Accounts

 

CHAPTER 6 - ESTABLISHMENT [ PDF ] or [ MS Word ]

I.

Alterations of Establishment

II.

Variation in sanctioned Pay of a Post

III.

Transfer of Office

IV.

Date of Birth

V.

Leave Applications

VI.

Annual Returns of Non-Gazetted Establishments

VII.

Service Books

VIII.

Service Rolls

IX.

Arrear Claims

 

CHAPTER 7 - SUPPLIES & SERVICES AND REPAIRS & MAINTENANCE [ PDF ] or [ MS Word ]

I.

Introductory

II.

Powers of Subordinate Authorities to sanction Expenditure on Supplies & Services and Repairs & Maintenance

III.

Permanent Advances

IV.

Control of Expenditure

V.

Special Rules relating to particular kinds of Expenditure on Supplies & Services and Repairs & Maintenance -

  • Expenditure on Contract on account of  Supplies & Services and Repairs & Maintenance

  • Expenditure on Supplies & Services and Repairs & Maintenance Regulated by Scales

VI.

Expenditure for other Officers

 

CHAPTER 8 - STORES [ PDF ] or [ MS Word ]

I.

Introductory

II.

Purchase and Acquisition of Stores -

  • Authorities competent to purchase stores

  • Rules and Instructions governing the Purchase of Stores

  • Receipt of Stores

  • Issue of Stores

  • Transfer of Charge of Stores

III.

Custody and Accounts of Stores -

  • General

  • Dead Stock

  • Other Stores

  • Sale and Disposal of  Stores and write off of Stores

IV.  

Audit of Stores and Stock accounts

V.

Purchase for Local Bodies

 

CHAPTER 9 - WORKS [ PDF ] or [ MS Word ]

I.

Introductory  

II.

General Rules

III.

Works under the Administrative Control of the Public Works Department  

IV.

Works under the administrative control of other Civil Departments  

V.

Special Rules for Sanitary, Water Supply and Electric Installations to Government Buildings, etc.

VI.

Miscellaneous Rules

 

CHAPTER 10 -  MISCELLANEOUS EXPENDITURE [ PDF ] or [ MS Word ]

I.

General

II.

Refunds of Revenue

III.

Grants-in-aid, Contribution, etc. -

  • Grants to Public Bodies, Institutions, etc.

  • Expenditure from Discretionary Grants

  • Other Grants

IV.

Compensation to Civil Officers for Loss of Property

V.

Special Political Expenditure

 

CHAPTER 11 - DEBT AND MISCELLANEOUS OBLIGATIONS OF GOVERNMENT [ PDF ] or [ MS Word ]

I.

Taka Debt

II.

Provident Funds

III.

Service, Benevolent, Insurance and any other fund created by the Government

 

CHAPTER 12 - LOCAL FUNDS [ PDF ] or [ MS Word ]

I.

Introductory

II.

Grants to Local Bodies

III.

Loans to Local Bodies

IV.

Charges Recoverable from Local Bodies

V.

Revenue Collected on behalf of Local Bodies

VI.

Use of Service Postage Stamps

VII.

Audit of Accounts

 

CHAPTER 13 - LOANS AND ADVANCES [ PDF ] or [ MS Word ]

I.

Introductory

II.

General Rules -

  • Sanction

  • Estimates

  • Conditions of Repayments

  • Interest

  • Defaults in payment

  • Irrecoverable Loans and Advances

  • Accounts and Control

  • Annual Returns

III.  

Loans and Advances to Government Servants -

  • General  

IV.  

Interest-bearing Advances -

  • House Building Advances

  • Advances for purchase of Conveyances

V.

Interest-free Advances -

  • Advances to Government servants on Transfer

  • Advances to Survey Officers to join first appointment.

  • Advances for Journeys on Tour

  • Other Advances

  • Special Advances
 

CHAPTER 14 - MISCELLANEOUS SUBJECTS [ PDF ] or [ MS Word ]

I.

Security Deposits

II.

Transfer of Government Land and Buildings

III.

Insurance of Government Property

IV

Miscellaneous -

  • Payment of arrears claims to purchase persons not in Government service  

  • Supply of Forms  

  • Destruction of Official Records connected with Accounts

  • Supply of Furniture in Residences of High Officials

 

CHAPTER 15 - GOVERNMENT ACCOUNTS [ PDF ] or [ MS Word ]

I.

General -

  • Form of Accounts  

  • Classification in Government Accounts  

  • Responsibility of Departmental Officers

II.

Capital and Revenue -

  • General Rules  

  • Interest on Capital  

  • Adjustments with Foreign Governments, Outside Bodies, etc.

III.

Inter-departmental Adjustments

IV.

Pro-forma Accounts -

  • Subsidiary Accounts of Government Commercial Undertakings  

  • Other Pro-forma Accounts

V.

Annual accounts


APPENDICES [ PDF ] or [ MS Word ]

1.

Instructions for regulating the Enforcement of Responsibility for Losses etc.

2.

Regulations for the conduct of the Audit of Receipts

3.

Time Schedule for Preparation of Budget Estimates

4.

List of Expenditure charged upon the Consolidated Fund

5.

Directions for the preparation and submission of the Annual Establishment Return

6.

Rules regulating the purchase of Stationary and Printing Stores for the Public Service

7.

Regulations for the conduct of the Audit of Stores and Stock Accounts

8.

General Principles regarding the Accounting of Expenditure on Works executed by Civil Officers

9.

Instructions laying down the procedure to be followed in dealing with applications for advances for the construction of house

14.

Destruction of Office Records connected with Accounts

FORMS [ PDF ] or [ MS Word ]

Sl. no.

Descriptions

GFR 1

Statement of details of provision proposed for Pay of Officers/Establishment

GFR 2

Schedule of New Expenditure proposed by the Ministries/Divisions for inclusion in the Budget estimate

GFR 3

List of New Works of the Ministries/Divisions proposed for inclusion in the Civil Works Budget Estimate

GFR 4

Sample Form for Preparation of Civil Works Estimate

GFR 5

Form for Preparation of Statement showing Works in Progress (Civil Works)

GFR 6

Slip to accompany claims for money of disbursing officers on Accounts Offices

GFR 7

Register showing expenses by Ministry/Division/Departments etc.

GFR 8

Broadsheet for watching receipt of account from Disbursing officers

GFR 9

Compilation sheet.

GFR 10

Consolidated Accounts

GFR 11

Application for an Additional Appropriation

GFR 12

Statement of Proposition for Revision of Establishment

GFR 13

Application for Leave of Absence

GFR 14

Detailed statement of the Permanent Establishment as it stood on 1st July

GFR 15

Statement of new names, leave, etc. in an establishment

GFR 16

Store Account of Articles

GFR 17

Statement of Loans and Advances sanctioned by the Government

GFR 18

Form of Mortgage for House Building Advances

GFR 19

Form of Reconveyance for House Building advances

GFR 20

Form of Mortgage for House Building Advances granted to officers who do not possess full proprietary rights in the land upon which they intend to build a house

GFR 21

Form of Mortgage Bond for House-Building Advance for Constructing house on Leasehold land

GFR 22

Form of Agreement to be executed at the time of drawing an advance for the purchase of land on which to construct a house or of a house readymade

GFR 23

Form of Mortgage Deed to be executed in connection with an advance for the purchase of Land on which to construct a house

GFR 24

Form of Agreement to be executed at the time of drawing an advance for the purchase of a Motor Car/Boat/Cycle

GFR 25

Form of Mortgage Bond for Motor Car/Boat/Cycle advance

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