CHAPTER 4

FINANCES
1.

Non-Public Funds
Maintenance of Students Fund Accounts

(a)
The amount of students fund realized from students may be accounted for in
a separate cash book which will be closed down at the end of every month and got
reconciled with the Bank Statement.
(b)
Books, Sports Goods, Stationery and other articles (Expendable or- NonExpendable) purchased out of students fund be accounted for in separate ledgers.
2.

Expenditure out of Students Fund

The Heads of Educational Institutions are empowered to-incur expenditure out

of students fund on the following items upto the limit shown below at one occasion
and per annum:

Description
S/No. Sports.

of

Items

1.

Newspapers and Periodicals.

2.

Educational Excursions.

3.

Examinations.

4.
5.

Hot
and
Cold
Charges.
Prize for Students.

Weather

6.

Science Equipments and

Chemicals.

7.

Library Books.

8.

Scouting-Girls Guides.

9.

Progress Reports.

10.

Audio-Visual Aids.

11.

Drawing Equipments.

12.

Students Functions

13

Gardening.

14

Any other expenditure which

promotes the welfare of
students / institution / staff
1

Prohibited Expenditure

3.

Expenditure for purposes which can be made out of public fund. No payment
will be made out of the student fund except for making timely payment of Electricity,
Sui Gas, Telephone and Water Bills. On receipt of payment of these bills from the
CMA concerned, the amounts will immediately be refunded to the student fund.

Maintenance of Buiilding Fund Account

4.

The amount of building fund and student fund realized from

students may be accounted for in a separate cash book. Expenditure
made on the minor repair and maintenance of schools (colleges
buildings should also be exhibited in the cash books.
Expenditure out of Building Fund

5.

(a)
The Heads of Educational Institutions are empowered to incur
expenditure out of building fund on the following items during a financial year:-

Per
i)
ii)

Headmasters of Primary / Middle

Schools
Headmasters of Secondary Schools
Principals of Intermediate Colleges

iii)
6.

iv)

Annum

Principals of Degree Colleges

Description of Items

Rs.50000

/-

Rs.75,00

0/Rs.85,00
0/-

Rs.
100,000/-

(a).

Maintenance of School/College Building.

(b).

White Washing and painting of School/College Building.

(c).

Replacement of fused Electric Bulbs.

(d).

Replacement of Window-Pans.

(e).

Repairs of Fans, Switches, Water Tanks and Flush System.

(1)
GSO-l, Regional Offices are-empowered to-sanction
expenditure on these items out of student fund and
building
fund upto a maximum of Rs.150,000/-per
annum each.
(2) Where necessary sanction for expenditures beyond
limits sanction/approval may be obtained from
FGEI (C/G) Dte, Rawalpindi, through
GSO-I, Regional Offices.

the
Director
respective

1. Financial Aid to Deserving Students

All cases of affording financial aid to deserving students may be submitted to
the GSO-1, Regional Offices for scrutiny and onward submission "to the Directorate
2

for approval by the Director. Similarly the funds including tuition fee for orphan
students may be waive off under the existing Government policy. (it is applicable only
to the Govt servants who dies in service).
8.

Audit of Account
Local Audit Of Public Fund Accounts

Audit of public fund accounts will be carried out by the respective local Audit
Officers of Military Accounts Department at the station according to their scheduled
programme. The Heads will produce all auditable documents duly completed in all
respects to the audit party. Non-production of auditable -documents to the auditors is
a serious irregularity which should be avoided.
9.

Local Test Audit of Public Fund Accounts

Public Fund Accounts will also be test audited by the Test Audit Parties
according to their scheduled programme. List of auditable documents together with
the documents should be produced to the test audit parties. Non-production of audit
able documents to the test audit party is a-.serious irregularity. This should be
avoided.
10.

Settlement of Local Audit Objections

Heads of Institutions are duty bounded to get-the local audit objections

settled. They will take prompt action as soon as local audit objections are received in
their institutions. Cases of financial irregularities be however reported to the GSO-1
Directorate for necessary action. Quarterly Progress Reports for the settlement of
Audit Objections be submitted through respective Regional Offices.
11.

Settlement of Test Audit Objections

One copy of the local test audit report (LTAR) is sent by the test audit
authorities direct to the schools/colleges, while the other two copies meant for GSOI, Regional Office/Directorate are received through PP&A Directorate, GHQ,
Rawalpindi. It is the duty of GSO-l, Regional Office to obtain replies of test audit
objections from the schools/colleges in his Region and scrutinize the same for
submission to GHQ. In case replies are not to the point, the matter should be
referred again to the school/college concerned for clarification, meanwhile, replies of
remaining test audit objections may not be delayed and be submitted, immediately to
the Directorate. Prompt action should be taken on cases of financial irregularities
which may be submitted to the Directorate with definite recommendation of the GSO1, Regional Office, It is pointed out that delay in settlement of test audit objections
usually results in issuance of "Draft Paragraphs" by the test audit authority.

12.

Audit of Non Public Fund Accounts

The audit of non-public fund accounts viz: Student Fund and Building Fund of
Cantt/Garrison Educational Institutions will be carried out by internal audit teams
under orders of GSO-I, Regional Offices (on half yearly basis). The team will visit the
concerned institution along with i.e. an officer not below grade-16 and two
3

Accountants or Account Clerks as members. They will carry out 100% audit of
accounts and will observe particularly the following points:a. Fees/Funds are charged from the students according to the
prescribed rates.
b. Fees/Funds receipts are issued to the students on receipt of
amount received from them.

the

c. Every cash receipt is entered in the students ledger/

subsidiary Cash Book,
d.

The detail of fees/funds is given in the students fund

subsidiary cash register.

e. A summary of Government Money, students fund and

building
fund is made in the subsidiary cash book and signed by
the
Head/DDO.
f. Public Money (Government Money) is deposited into the
Treasury on the same day or next day, but not later than

Government
that.

g. Students Fund/Building Fund is deposited into Bank on the same or

next day, but not later than that.
h. Treasury receipts of Government Money are sent to CMA concerned
proper acknowledgement is obtained there from.

the
and

(1) The balance of Students Fund/Building Fund tally with the balance
of bank statement. In case it is not tally, a reconciliation statement
is prepared in the cash book at the end of the month and is signed
by the Head/DDO.
(2) The expenditures are incurred on the items shown at page
No. ____& ___
(3)

The expenditures are within the powers of the Heads of

Institutions,

(4)

Sanction for the expenditures beyond limits is obtained from

GSO-1. Regional Offices or Dte as the case may be.

(5)

Articles purchased out of students fund are taken -on charge

in separate stock ledgers by means of receipt vouchers
(CRV).

(6)

Articles consumed are struck off ledger charge by means of

expense vouchers (EV/IV).

(7)

Stock taking of dead stock articles and expendable articles

carried out during the financial year before 10th June, and
discrepancies, if any, are regularized under powers of
the competent financial authority.

is

(8)

Unserviceable articles are got condemned by a condemnation

board and the articles are disposed off by public auction (if in
4

bulk quantity). The sale proceeds of articles are credited to the

student fund.
(9)

Condemned articles are charged off by means of certificate

issue (CIV).

(10)

For the purchase of articles of more than Rs.25000/- but less

than Rs.100,000/-at least three quotations are obtained from
local dealers. Thereafter comparative statement is prepared
and order placed on the dealer/firm concerned for supply of the
articles required.

(11)

For the purchase of articles costing to Rs. 10

0,000/- or above tenders/quotations are invited through
advertisement in the press and thereafter supply orders
are placed for lowest rates accepted.

(12)

No cash payment is made except for the purchase of petty

articles. In other cases, crossed cheques are issued to
dealers / firms concerned.

(13)

The cash book and the subsidiary cash book are neat and
clean and there is no cutting, overwriting or erasing and if
any, the same are got attested by the DDO/Head
concerned.

(16)

13.

The GSO-I, will thoroughly go through the audit reports and

adopt remedial measures, if any irregularity is noticed. In
case of serious irregularity, the Directorate may also be
informed giving full details of the case. Further, the officers of
Directorate will also suddenly check non-public fund accounts
of institutions, without informing the Heads of Institutions.
The accounts should be kept complete upto
date and ready
for production at any time.

Settlement of Objections of Non-Public Funds

Settlement of objections of non-public fund accounts, raised by internal Audit

team is the responsibility of GSOs-1, Regional Offices. They will closely watch that
audit requirements are fulfilled and objections settled. Objections raised by Dte Audit
team, will however, be settled by the Directorate.
14.

Internal Audit Of Accounts

a. Public Fund and non-public fund accounts of schools/colleges will also

audited by an internal audit team of the Directorate according to the
scheduled programme. The audit team will render advice for correct
maintenance of store and cash accounts in the Institutions. They will
also suggest ways and means for expeditious settlement of all kinds of
outstanding objections.
b. Objections raised by the Internal Audit team will be scrutinized by the
Directorate after fulfillment of audit requirements by the Heads of
Institutions.
5

be

15.

Annual Audit of Regional, Offices/Schools & Colleges

In accordance with the instructions contained in Rules 463 to 465 "Army

Regulation Volume-I (Rules), the public fund accounts of all Regional Offices, will be
checked quarterly by the Audit Board of officers under arrangement of Corps HQs.
Copies of the Board proceedings will be submitted to the Directorate of FGEI
(Cantt/Garrison), GHQ, Rawalpindi for necessary action as required vide Ru1e466
A.R. (Rules) V -1".
16.

17.

Investigation of Losses - Store

a.

In case of loss where the amount is more than Rs. 5000/- an

Inquiry Committee consisting of Head of Institution as President
and two senior most teachers as members would be constituted
under orders of the GSO-I, Regional Office concerned. The
committee will find out as to whether or not the loss is due to theft,
fraud or negligence on the part of individual/individuals concerned
and will submit its proceedings/definite recommendations to the
competent authority in whose competency the amount of loss
falls.

b.

If the amount of loss of store/articles is Rs. 500/-or more, the

matter should immediately be reported to GSO-1, Regional Office
concerned, who will arrange for a court of Inquiry consisting of an
Army Officer of his office as President and two senior most
officers of the Institutions as members. The court of Inquiry after
proper investigation will record its proceedings and
recommendations for submission to the competent authority and
will find out as to whether or not the loss involved is due to theft,
fraud or negligence on-the part of individual concerned.

Investigation of Losses Public Money

In the , case of loss of Public Money a court of Inquiry should be held

immediately, irrespective of the fact as to whether or not the amount involved is
Rs. 500/- or less.

18.

Write off Action

a. After going through the court's proceedings as stated above, the

competent authority will decide whether the amount of loss is to
be borne by the individual concerned or state. Thereafter a loss
statement on PAFA-498, be prepared and got signed by the
competent authority.
b. If it is decided that loss is to be borne by the individual concerned,
then the amount involved be recovered from him in cash and
deposited into Government treasury by means of M.R.O.
Original Treasury Receipt
on this behalf be sent to CMA
concerned under Registered Cover and
an acknowledgement
be obtained from that office.
c. In case the amount cannot be recovered from the individual in
Bash, it may be recovered through his monthly pay bills. In the
6

remarks column of pay bill, it should be specifically mentioned

that the amount recovered is due to loss of store of public money.
The amount should be recovered at the rate of I/3 of Basic Pay of
the individual.

19.

Disposal of Loss Statement

Loss statements should be prepared on PAFA-498 (in
quadruplicate), two copies of which along with court proceedings
be sent to CMA concerned, the third copy be sent to this
Directorate and the fourth copy be recorded in office.
After observing all the formalities, the store/articles lost be struck
off the ledger charge by means of a C.I.V, (PAFA-2096).

20.

CONDEMNATION BOARD

a. Under order of GSO-1, Regional Office, a condemnation board of

store/ articles required to be condemned due to fair, wear and tear
be set up by the Heads of Institutions. Lists of unserviceable
store/articles be prepared in quadruplicate and produced before
the Board, who will endorse their definite remarks against each
item after inspection of store/articles. Proceedings of the
condemnation board will be submitted to the GSO-l, Regional
Offices for approval.
b. The articles condemned be struck off ledger charge by means of
CIVs.
c. Condemned articles be sold or auctioned (if in bulk quantity) and
sale proceeds so realized be deposited into Government
Treasury by means of a T.R. Original copy of TR be sent to the
CMA concerned, and acknowledgement obtained there from.

the

d. Condemnation Board for the articles purchased out of students

fund be also set up in the manner indicated above, and the sale
proceeds of articles be credited to the students fund.
21 .

DESTRUCTION OF OLD RECORD

Lists of old documents due for destruction may be prepared in triplicate,

two copies of which be sent to the GSO-1, Regional Office for approval. The
GSO-1, Regional Office, will return one copy duly endorsed with necessary
sanction for destruction of old files and documents. Thereafter the record may
be destroyed in presence of a responsible officer of Grade-16 or above, who
will endorse a certificate on the lists to the effect that old documents/ files were
destroyed in his presence.
22.

ANNUAL STOCK TAKING

a.

It is a yearly report to be submitted by all Regional Offices in

respect of schools/colleges under their jurisdiction by 15th August
each year. School/ Colleges will carry out stock taking of all Dead
Stock and Expendable articles held on, their charge once in a
7

financial year. Stock taking of furniture will be carried out before

31st May every year and that of other articles before 30th June.
Discrepancies, if any, will be got regularized under orders of the
competent financial authority.
b.

23.

Schools/Colleges will submit Annual Stock Verification Reports to

the concerned Local Audit Officer with copies to the D.C.L.A.
(D.S.) concerned and Regional Offices by the 5th August each
year on the prescribed proforma (Annexure 'AII') In this
connection please also see para 61.

FEE & FUNDS

a.

Uniform rates of fee & funds are prescribed by the Directorate for all
the FGEIs throughout the country. No additional fee/funds of any kind
will be charged by any Institution.

b.

Local authorities will not levy any additional fee/funds.

POWERS AND PROCEDURE REGARDING WRITE OFF

LOSSES OF STORE AND PUBLIC MONEY CANTT/GARRISON
FEDERAL GOVT EDUCATIONAL INSTITUTIONS
24.

a.

WRITE OFF LOSSES - STORE:

b.
The under mentioned authorities are empowered to write off
losses of store of Cantt) Garrison Educational Institutions to the extent noted
against each:Write Off Powers
S

Losses
Authority

N.

(i)

not

fraud

to

theft,

High
Nil

R s. 3000/-

(ii

Principals
Intermediate Colleges

Nil

Rs.

(ii

Principals
Colleges

Nil

Rs.
5000/-

(i

GSO-1,
Offices (Lt/Col)

Nil

Rs.

(v

Deputy
Educational

)
i)
v)

Losses
due

theft,
Headmasters,
Schools

due

to

Degree
Regional

Director

Rs.
500/-

Institutions (Col)

4000/-

6,000/-

Rs.
25,000/-

(
vi)

Director Educational
Rs,
Institutions (Brig)
2,000/-

IGT & E . (Lt General)

Rs.
50,000/-

Rs.
5,000/-

vii)

Rs_
100,000/Annexure-M

SPECIMEN OF DEAD STOCK AND EXPENDABLE STORE

ARTICLE LEDGER
25.

Accounting I3nii:-

Nomenclature:-

Ribbon Typewriter

No
.N

S
C.R.VJExpense
Voucher

Quan
tity

No. and date

tity
recei

ved
2

nts

1
0

Expense
Voucher
No. 3 dated 44-78

CR,V. No. 2 dated I05-78

Expense Voucher No.

4 dated 12 .b-7 $

Stock taking carried

out on 30-6-78

of the
Accou

issu

C.R.V. No. 1 dated 53

Expense
Voucher
No. 2 dated 10-3-78

ance

of old ledger

Initial

Bal

ed

8.F from page No:

Quan

5.

12

Annexure-O
26.

SPECIMEN OF OFFICE EQUIPMENT LEDGER

Accounting Unit:- No. ~ Nomenclature:- Typewriter Remington

Portable No: 1568-F6
Qua
ntity

Qua
ntity

Initi
al

B.F. from page No:

1-

2
2
_

Stock
carried out

taking

Annexure P
(PAFZ-2096)
27.

RECEIPT, ISSUE AND EXPENSE VOUCHER (a)

To be completed by the Receiving
10

Officer,
Receipt Voucher No.4 dated 5-7-78
Unit: Cantt Public School
Station: Rawalpindi

The articles enumerated below have been (a) Issued to

(b)

Received by
Manufactured by
Part
In (a) Full

Compliance with (c)

The articles enumerated below have been expended under the authority of (c)
Ledger
etc.
Group
Section

age

P L.I/Part or Articles
Catalogue
No.

No of Number of Quantity
Packages
Total
S
D
R
/S

R
ate

R Rs Ps
s.
Ps

1
0

Dead

Rat Total
Value

1
1

1
2

Stock
Article
Ledger

Chairs

Armless

- er
Chair

R Rs.
s.

200/4

0/Purchased from M/S Hayat and Sons Furnishers

97, The Mall Road, Rawalpindi Cantt. Vide
their Bill No.978 dated 5-7-78
(Item ONE ONLY)

Signature of Principal

11

Annexure Q
(PAFZ-2096)

RECEIPT, ISSUE AND EXPENSE VOUCHER (a)

28.

To be completed by the Receiving

Officer,
Issue (a) Voucher No.2 dated 08/08/78
Expense
Unit: Cantt Public School
Station: Rawalpindi

The articles enumerated below have been (a) Issued to

(b)

Received by
Manufactured by
Part
In (a) Full

Compliance with (c)

The articles enumerated below have been expended under the authority of (c)

Ledger
etc.
Group
Section
1

P L.I/Part or Articles
age
Catalogue
No.

No of Number of Quantity
Packages
Total
S DR U/S

Rate

Total
Value

Rate

s Rs Ps
. Ps

5
(d)

(e)

1
0

ExpendAble
Stock
Article
Ledger

Ribbon
Typewriter
-

Expended during the month of 7/78 as per detail given on Reverse

Signature of Principal/DDO
F.G. Public School
12

1
1

1
2

PURCHASES
29.

30.

PURCHASE PROCEDURE
a.

Requisition Performa by the concerned person/incharge duly signed by

the purchase committee (Demand Request)

b.

Order of the Authority.

c.

Quotations (if the purchased items exceeds beyond

d.

Comparative Statement
(1)

Supply /work order

(2)

Receipt of Bill / with cash Memo

(3)

Inspection Certificate

(4)

Certified Receipt Voucher (C.R.V)

(5)

Balance Sheet of the concerned funds

(6)

Covering letter by the Head of institution

Rs.25000/-

Local Purchase of Stores/Limited Tender System

a.

For local purchase of stores when the total estimated cost

is up to Rs. 25000/- than
(1) Covering ltr with brief justification of work to be
executed.
(2) 1 x Quotation/Bill (in original) with detail of work.
(3) Balance Performa

b.

For local purchase of stores when the total estimated cost is more than
Rs. 25000/- and less than Rs.100,000/- quotations from at least three (3)
local dealers will be obtained and the lowest rate will be accepted after preparation
of comparative statement. The comparative statement
will be signed by the
purchase committee, in case the articles of
cheapest rates are not up to the
required standard then, the same
should be rejected & the quotations from
other local dealers may be
called for to have articles of desired quality.

c.

Thereafter, supply order will be placed on the contractor / firm

concerned in which the last date of supply of articles should specifically
be mentioned. On completion of supply by the contractor/firm
concerned; all the articles will be inspected by the members of purchase
committee. Articles rejected, if any, by the purchase committee will be replaced by
the supplier. A certificate to the effect
that the store supplied by the supplier was
properly inspected and
found up to the required standards; will also be obtained
from the purchase committee.

d.

Receipt voucher (C.R.V) will be prepared in quadruplicate for all the

articles purchased and singed by the Head of office / Institution. All
13

articles will immediately be taken on charge in the respective stores

ledgers.

e.

Bill for the articles supplied will be obtained from the supplier in
duplicate, on the printed form duly affixed with Revenue Stamps. A
contingent bill, for the amount payable to the supplier will be prepared, in
duplicate and the original bill will be submitted to the CMA Education
Cell,
along with the following supported documents.

f.

Quotations (original)

31.

(1)

Comparative Statement

(2)

Supply order

(3)

Inspection certificate

(4)

Receipt voucher with number and date (in duplicate)

(5)

Dealer bill in original on proper cash memo form.

(6)

On receipt of amount from CMAs Office, payment of the bill will be

made by means of a crossed cheque to the party concerned.
Cash payment will not be made, in any case.

Open Tender System

a.

When the estimated cost of stores to be purchased is Rs.100,000/- or

more, an Open Tender System i.e. invitation to tender by public
advertisement, should be adopted as a General Rules vide paras 2021 of Annexure D of Financial Regulations Part 1 (Army and Air
Force). The other instructions published in the said Annexure shall also
be followed.

b.

After advertisement, through news papers sealed tenders will be

called from authorized / approved contractors/ firm on prescribed
tender forms and not on simple quotation forms Sealed tenders will be
opened on the date specified in the news papers, in the presence of
contractors, owners of firm or their authorized representatives.
Comparative statement will be prepared by the member of purchase
committee and lowest rates will be accepted, by the president of the
committee.

c.

The amount of Security Deposit fixed for the purpose will be obtained
from the supplier in the shape of crossed Bank draft or call deposit
certificate. Thereafter, proper "Contract Agreement" on the prescribed
contract form will be executed between the Head of Office/Institution
and contractor/firm concerned and proper supply order will also be
issued to the supplier. In case of breach of any condition of the
"Contract Agreement Deed", liquidated 'damages, will be charged from
the contractor/firm concerned, out of the amount of security deposits.

d.

On completion of supply, all the articles will be inspected by the

14

members of purchase committee and articles rejected, if any, will

be got replaced by the supplier according to the specification. A
certificate to the effect that the stores were inspected and found
according to the required standard will be signed by the
members/President of purchase committee. "Thereafter, Receipt
Voucher (C.RV) for all articles will be prepared-in quadruplicate
and articles will be taken on ledger charge immediately.
e.

32.

Bills (in duplicate) will be obtained in front of the supplier on

proper printed forms bearing machine No which will be affixed
with Revenue Stamps. A contingent bill for the amount payable
will be prepared in duplicate. and the original bill submitted to the
C.M.A Office, alongwith the following supporting documents:(1)

All Tenders (accepted and rejected).

(2)

Envelops of Tenders.

(3)

Comparative Statement.

(4)

Contract Agreement Deed.

(5)

Supply Order.

(6)

Inspection Certificate.

(7)

Receipt Voucher, bearing number and date (in

duplicate).

(8)

Suppliers bill in original.

(f)

On receipt of amount from the C.M.A's Office, payment of

bill, will be made by means of a "Crossed Cheque", to the
supplier. In no case payment in cash will be made. If
desired payment of the bill can also be made direct to the
firm by the C.M.A. In case the firm endorses their Banker
and Bank Account No. on the bill.

Single Tender System

The single tender system will be adopted in the cases of small orders or when
the articles required are of proprietary character and competition is not considered
necessary. A small order shall interpreted to mean for this purpose an order, the
total value be of which, does not exceed Rs.4000/33.

Petty Purchase Of Articles

For petty purchase of articles amounting to Rs.4000/- cash memos on printed

forms will be obtained from the dealers/shopkeepers, which will be affixed with
Revenue stamps. When the amount is less than Rs.2000/- Revenue stamps are not
required to be affixed on the printed cash memos, if the amount increase more than
Rs.1000/- In no case the un-printed cash memo will be accepted.
34.

Purchase of Furniture

15

Orders and instructions for provision and maintenance of furniture

incorporated in "QMG's furniture pamphlet-(1960 Edition)" and the instructions for
the purchase of stores published in Annexure `D' of Financial Regulation Part-I shall
also be followed in Educational Institutions.
35.

Erasure and Overwriting in Accounts, Etc

Erasure and overwriting in any account register, schedule, cash book or

voucher are absolutely forbidden. If any correction is necessary, the incorrect entry
shall be cancelled neatly in red ink and the correct entry be inserted. Each such
correction shall be authenticated with dated initials by the officers/party concerned.
36.

Preparation of Bills
Pay Bills

a. Monthly computerized pay rolls as & when received from the

concerned CMAs those will be submitted along with necessary
changes to the CMA by fifth of each month.
b. Copies of all office orders effecting drawl / cessation of pay and
allowances, published during the month should accompany the
monthly pay bills.
c. In the case of fresh appointments, medical certificates on the proper
form should be furnished in support of first claim. It may be noted that
pay and allowances are admissible from the date of medical
examination, if the medical fitness certificate is not submitted within
seven (7) days from the date of joining duty.
d. The fact that upper-age limit has been duly relaxed by the competent
authority should be published in the office order notifying a fresh
appointment.
e.

Pay bills should be accompanied by relevant schedule i.e. Group

Insurance, Benevolent Fund, G.P. Fund, House Building Advance,
Motor Cycle/Cycle Advance, duly completed in all respects.

f. Benevolent Fund at the prescribed rates should be deducted on the

basic pay through all the pay bills.
g. Arrears of pay and allowances if any, be claimed through
supplementary pay bills.
h. All employees of grade-16 and above, claiming House. Rent,
Conveyance Allowance, Motor Car Motor Cycle maintenance
allowance may sign the requisite certificates (printed on the Pay Bill
Form PAFA-35) by scoring out portion not applicable.
i. Certificates in support of House Rent, Conveyance Allowance and
Motor Cycle maintenance allowance (see Annexure `R') in respect of
the employees of grade-1 to grade-15, are required to be recorded-onthe pay bills by respective DDOs by scoring out the portion not
applicable.

16

37.

TA/DA CLAIMS
a.
TA/DA Claims should be prepared in 'Ink' or typed, if possible on the
proper form viz: PAFA-1715.

38.

b.

Rates of basic pay be shown in the claims.

c.

Attested copy of transfer/movement order issued

competent authority be attached in support of the claim.

d.

Specific duty performed be mentioned in the claim.

e.

Revenue Stamps be fixed on all claims for more than Rs.20/-

f.

Certificate printed or endorsed on claims be signed by

the individual/officer concerned after scoring out
unnecessary portion.

g.

A certificate to the effect that free transport was not provided

for conveyance of self, family and luggage be endorsed on the
claim.

h.

Claims should be countersigned by the controlling

authority.

i.

The Officer's Banker to whom payment is to be made,

should also be specified on the claims.

j.

Age, sex and other particulars of children and also dates of

journey for self and family should be given in the claims.

k.

Hours of commencement and conclusion of the Journey, should be

mentioned in the claims.

l.

A certificate to the effect that the rates and distances shown in the
claims are correct, should be endorsed on the claims.

by

the

Contingent and Miscellaneous Claims

a. General Rules for the preparation, submission and disposal of

bills and vouchers are contained in Rule 32-F.R. Part-II
(Army and Air Force), should be strictly complied with.
b. Erasure and over-writings should be avoided. All corrections
and alterations in the contingent bills or in any other accounting
documents should be made in such a manner that the original entries
are legible and should be signed by the responsible officer.
c. Where the claim is for expenditure debit able to an allotment / grant,
pages on the top right hand corner of the contingent bill, be
completed correctly. Allotment letter making the provision of funds
should be quoted and copy thereof furnished with the contingent bill.

the

d. Relevant Authority governing the particular charge(s), should he

quoted against the column provided for the contingent bill.
e. The particular Bank/Public Fund Account through which the payment
17

is

required, should be given prominently on the contingent bill.

f. Various certificates prescribed for different-types of expenditures
should in-variably be endorsed on the contingent bill and not on a
separate piece of paper pasted with the contingent billg. Enclosures should be securely tied with thread or Caged to avoid loss
transit. Use of pins for the purpose should be avoided.
h.

i.
39.

in

Where printed form (PAFA-115), is not available and the bill is

preferred on a manuscript form, it should be marked as such and the
portion meant for audit department should invariably be typed/provided
for.
Contingent bill should be countersigned by an authorized officer
vide Rule No. 53-F.R. Part-II (Army and Air Force).

Countersignature of Claims

a. The Drawing and Disbursing Officers of the Cantt/Garrisons

Educational Institutions are authorized to countersign all claims of
TA/DA, G.P. Fund Advance, House Building Advance, Motor Car,
Motor Cycle, Cycle Advance and bills or other charges, on the
authority of sanction letters issued by the competent authority.
b. All such bills duly supported with copies of sanction letters issued by
competent authority be submitted to the CMA's Office concerned for
audit and payment.
c. Personal claims for the Drawing and Disbursing Officer (except pay
bills) will however, be countersigned by the GSO-l, Regional
Office/Headquarter.
40.

PAYMENT OF ADVERTISEMENT CHARGES TO

NEWSPAPERS

Absentee Notices, Show Cause and Final Show Cause Notices in respect of
employees of Cantt/Garrison Educational Institutions are published by the Directorate in the Daily Newspapers. The advertisement charges bills as and when received in the Directorate will immediately be sent to the school/college concerned for
direct payment to the Newspaper Agency, through crossed cheques.

18

Chap 4 / Anx A
FG___________________________________________________________
__________________________ Bill for the Month of
________________________________
Officers
Establishment PAY BILL OF THE MILITARY ACCOUNTS

DEPARTMENT FOR PREPARATION ON THE

TYPEWRITING MACHINE PAF (CMA) innet

10

AllceTeaching

10%

20 %

50 %

RentHouse

AllceConvy.

washingDressing/

Med Allce

PaySpl

Name

Basic Pay

Credits

11

Cheque may be issued in favour of Account No.

____________________________________________________________________

19

PAY BILL AND ECQUITTANCE ROLL

ESTABLISHMENT OF THE
_________________________________________________________________
FOR THE MONTH OF _______________________ YEAR
____________________
STRENGTH CHECK STATEMENT
Authority Desg.
No. of
No. Actual Increase
Sanction Of the Sanction paid
or
ing the
Post
decrease
post
with
explanati
on

STRENGTH CHECK STATE

Authority Desg. No. of No.
Sanctioni Of
Sancti Actu
ng the
the
on
l paid
post
Post

CLASSIFICATION OF RECEIPT AND CHARGES

Month _____________________ CMA ______________ Section _______ Class of Vr.____

Vr No._____________

Classifica
tion Code

Receipt

R(1)
Rs
.

P
s.

Classification Code

Charges

MR(2)
R
s.

C(3)

P
s.

Rs.

Superintendent
DACMA/ACMA/DCMA
20

C(4)
Ps.

Rs.

Ps.

Chap 4 / Anx B

CONSENT OF THE OWNER

THIS IS NOT REQUIRED IN CASE OF SELF HIRING
i.

RENT DEMAND
I Mr.
Owner of House/Flat No
do hereby given my consent to rent out my house to Mr.
through FGEI (C/G) Directorate,
Rawalpindi Cantt at a monthly rent of Rs

with

years advance rent.

ii

STATUS OF DIFFERENCE OF RENT

If the rent demanded by me is

higher than the rent sanctioned by the FGEI (C/G) Dte the difference shall be
payable by the above official direct to me. The Govt shall not be a party in this
transaction. Moreover, I shall never claim the difference of rent from the Govt.
iii.

PERIOD OF LEASE AGREEMENT

I shall execute lease agreement for a

period of three years at the rates sanctioned by the Govt.

iv.

REFUND OF ADVANCE RENT

In case the house after having been hired by

the Govt is vacated by the mentioned official during the currency of agreed
lease period I shall refund the balance of advance rent, if any out standing for
the remaining period in order to the get back the possession of the house/flat
to make this refund the FGEI (C/G) Dte may utilize the house for another Govt
employee for the residual period on the rent as agreed by me in the lease
agreement.
v.

CONDITION OF HOUSE It is hereby affirmed/declared that the house is

complete in all respects and fully habitable, If, it is not found so on inspection,
the permission of occupation allowed by the Government shall automatically
stand withdrawn.

vi.

NON RENTING OF HOUSE/FLAT TO FGEI(C/G) DTE The house was not

previously rented out through FGEI(C/G) Dte, if yes please give details with
dates and reference.
Signature of Owners

21

Chap 4 / Anx C

CONTIGENT BILL
PAFA-115 (Small)
Voucher No _____________________
For__________________________________________
Banker:- _________________________________________ A/C No. ____ ____________
Amount of allotment
Rs. _____
Amount expended and for which bills have already been submitted for payment Rs. __
Balance of allotment excl the amount of this bill
Rs.
Expenditure on account of
____________________________________________
incurred by ___________________________________________
During _______
(i)
Auth No._________________________________________
(ii)
Month account in which last charge on this acct was referred.
Rate
Amount
Se
Pe
rN
Date
Details of Expenditure
Qty
P
P
r
Rs
Rs
o.
s
s
Payment of Rent of House No.173 Bank Colony,
Mohra Barian Dhamial Road, Rawalpindi hired
by Mr Muhammad Hanif UDC of FG Girls High
School MH Road, Rawalpindi.
Diff @ Rs,1010/-wef 01.07.2011 to 31.12.2011
and
Rent @ Rs.5035/-wef 01.01.2012 to 31.12.2012

Cheque may please be issued in favour of

owner of house Mr Muhammad Hanif A/C
No.2191-4
NBP Cantt Board
Building Branch, Rawalpindi
Total
Deduct
Advance received on

(Date)
From

Net amount due in word Rupees _________________________________

Paisas____________
i)
Certified that the above charges have been necessarily incurred in the interests of the State,
that the rates charged are the lowest obtainable and that all receipts for sums o fRs.25 and under
except as regards payments made in the MES to Contractors on running account, have been so
destroyed defaced or mutilated that they cannot be used again and that I have personally (checked the
progressive total in the bill with that in the contingent registers and found it to agree).
(ii)
Certified that the telegram was on State service and that case payment was unavoidable.
(iii)
Certified that the payment of subsistence allowance was in the interests of service and
that rejected recruits for whom the allowance has been claimed were rejected either
medically or by enrolling officers.
Note:- Under Rs. ______________ should be written across the bill in red ink in a prominent place
near to and above total amount of bill. The amount should be the next multiple of ten rupees exceeding
the amount of the bill.

Countersigned
Station _________
______________________
_________________________

22

Received Payment

Date

_________
______________________
_________________________
(for use in the MA Dept)

Inclusion in pay bill/ list

Passed for payment for Rs.
by inclusion in pay bill/ list of
In favour of
For the month of

Asst

Supdt

DCMA
ACMA
DCMA

NotedAsstt
in theSupdt
Register of-----------------------Page

(When payment is made by)

Last charge DV No.

for________________
Next change DV No.
for ________________

( When a cheque is to be issued)

Passed for (Rs.Paisas)
Rupees.only
(in words)
Voucher No . for payment as under:
AGs Treasury Amount of
Code
Cheque
No
Rs

Auditor

23

Ps

Supdt

Date of
Cheque

Initials of

Supdt
Offr IC
D Sec D Sec

DCMA
ACMA
DCMA

INSTRS
1.
All alterations must be attested. Original receipts should be invariably quoted and all prescribed
certificates, documents, submitted in support of the claim.
2.
The number and the date of the order authorizing the expenditure should be invariably quoted,
and all prescribed certificates or documents submitted in support of the claim. Original receipts
(translated when necessary) for all payments should be attached but if the amount is for Rs.25 or less
the certificate on the previous page will suffice.
3.
In contingent bills for the purchase or repair of articles of ordnance supply, and for purchase of
petty supplies locally the authority for the local purchase or repair and the station price current of the
article or of the labour and material or if this be not procurable the certificate on previous page that rates
charged are the lowest obtainable must be signed or quoted if standing order. Local purchases bills
must also certify that any articles requiring account in equipment ledgers have been brought on charge.
4.
In claims for rail fares of recruits their names and date of enrolment should be stated.
5.
Railway fare claims for men proceeding on furlough should be duly supported by PAFT-1720
complete in all respects.
6.
The following miscellaneous charges, and any others, of a similar nature for which there is no
specific form should be brought forward in this from:Nature of Charge
Voucher or Information Req
Allowance to an officer Hospital
cost
of
local (a) The number and date of the order of
appointed an interpreter to a purchase
of
hospital appointment should be cited in the bill.
Court Martial, etc.(a) (b) (c) supplies and equipment and (b) The period actually engaged on the
Allowance, detention, to a alcohol liquors (g).
duties and the hours and dates of arrival at
President of a language board Hospitals cost of diets and and departure from an out station should be
(a) (b).
supplies (g).
stated in the bill.
Allowance t an officer acting Hospitals cost of washing (c) Certificate stating the officer was not a
as D.J Advocate General (a) (b).
bedding.
member of the Court.
Allowance for collecting empty Lead (old), return into store (d) Sanction of competent financial auth.
cartridge case (i).
(i).
(e) The number and date of the AO or PAO
Army signaling stores.
Materials for submarine granting the reward must be quoted and the
Books purchased for centers defences (d).
payees stamped receipt furnished in
of garrison instructions (d).
Musketry Allowance (f)
support of the claim.
Books (hospital), cost of Ordinance
line
gear, (f) The number of men who have completed
binding.
purchase of regimentally their annual musketry course should be
Brass and copper recovered (m).
stated.
from projectiles returned into Ordinance equipment and (g) Bill to be countersigned by the D D M S/
stores (i).
obtained on payment and A.
Browning arms (f).
subsequently returned into (h) Certificate stating that accountable
Cantonment hospitals, grants store, refund of value of (i) articles have been or will be accounted for
in aid of
(ii)
in the equipment ledger.
Chowkidars over vacant lines Ordinance equipment cost of (i) Ordinance officers original receipts.
pay of (a).
repair done regimentally.
(j) Cert that two years have elapsed since
Compensation for damage to Pensions, commuted value the arms were last browned.
corps for losses (d).
of Prizes, workshop (n).
(k) The number and date of the delivery
Deserter (Pakistan), cost daily Painting ordinance carriages voucher on which the articles were received
food for period prior to of RH or artillery and heavy to be noted on the bill.
desertion.
batteries.
(l) The number and date of the valuation
Establishment, hot water (o). Rewards (d)
statement on which the cost was credited to
Equipment,
Ordinance, Sand
bags
made
up government should be cited in the bill.
sappers and miners, annual regimentally (h).
(m)
Ordinance
officers
sanctioned
repairs to and renewals of (h).
Stationery charges incurred estimate.
Equipment cost of marking by an officer who performs (n) The months account in which last
done regimentally (k).
the staff duties of an SSO at charge of a similar nature was made should
Fees for presiding over a station for which an SSO is be stated and the claim supported by
language boards (a).
not authorized (a).
details in PAFN-1271.
Gratuities for good conduct Stationery
for
Pakistani (o) In the first bill the number and date of
and long service (e).
class.
the station order authorizing the charge
must be cited.
(For use in the MA Dept)

24

PUNCHING MEDIUM

Month
Cl Code

CMA

Sec
Receipts
R (1)
MR (2)
Rs
Ps
Rs
Ps

Cl of Vr
Cl Code

CAP-GHQ-F-43/2005-4,95,400 Copies.

25

Vr No
Charges
R (1)
MR (2)
Rs
Ps
Rs
Ps

Chap 4 / Anx D

C.R.V
RECEIPT, ISSUE AND EXPENSE VOUCHER (a)
To be completed by the Issuing Officer
Receiving Officer
Issue (a) Voucher No

To be completed by the
Receipt Voucher No

Expense
Unit

Unit

Station

Station

This articles enumerated below have been (a)

Issued

(b)

Received
Manufactured
In (a) Part in completed with (c)
full
LEGGER
ETC
Group
of
Page
Sect ion

LI/Part
or
Catalogue
No

ARTICLES

No
Of
Pack
ages

NUMBER OF QUANTITY
Total

S(e)

RATE

D.F
P.W

U/S

Rate

10

Rs.

C.R.V
RECEIPT, ISSUE AND EXPENSE VOUCHER (a)
To be completed by the Issuing Officer
Receiving Officer
Issue (a) Voucher No

To be completed by the
Receipt Voucher No

Expense
Unit

Unit

26

TOTAL
VALUE
Rs.

Station

Station

This articles enumerated below have been (a)

Issued

(b)

Received
Manufactured
In (a) Part in completed with (c)
full
LEGGER
ETC
Group
of
Page
Sect ion

LI/Part
or
Catalogue
No

ARTICLES

No
Of
Pack
ages

NUMBER OF QUANTITY
Total

S(e)

27

RATE

D.F
P.W

U/S

Rate

10

Rs.

TOTAL
VALUE
Rs.

SignaturePAFZ2096(Large)

C.R.V
RECEIPT, ISSUE AND EXPENSE VOUCHER (a)
To be completed by the Issuing Officer

To be completed by the

Receiving Officer
Issue (a) Voucher No

___________________

Receipt Voucher No

Expense
Unit

Unit

Station

Station

This articles enumerated below have been (a) Issued

(b)

Received
Manufactured
In (a) Part in completed with (c)
LEGGER
ETC
Grou
p
Pag
of
e
Sect ion

NUMBER OF QUANTITY

LI/Part
or
Catalogu
e
No

ARTICLES

No
Of
Pack
ages

Total

S(e)

D.F
P.W

U/S

Rate

10

full

Signature

28

RATE

Rs.

TO
VA
Rs.

PAFZ-2096(Large)

C.R.V
RECEIPT, ISSUE AND EXPENSE VOUCHER (a)
To be completed by the Issuing Officer

To be completed by the Receiving Officer

Issue (a) Voucher No

Expense
Unit

Receipt Voucher No

Station

Station

Unit

This articles enumerated below have been (a)

Issued (b)
Received
Manufactured

In (a) Part in completed with (c)

full
LEGGER
ETC
Group
of
Page
Sect ion
1
2

LI/Part
or
Catalog
ue
No

ARTICLES

No
Of
Pack
ages
5

NUMBER OF
QUANTITY
Tot
al
S(e
)

D.F
P.
W

U/
S

Rat
e

10

TOTAL
VALUE

RATE
Rs.

Rs.

Signature

PAFZ-2096(Large)

C.R.V
RECEIPT, ISSUE AND EXPENSE VOUCHER (a)
To be completed by the Issuing Officer
Issue
(a) Voucher No
Expense
Unit

To be completed by the Receiving Officer

Receipt Voucher No
Unit

29

Station

Station

This articles enumerated below have been (a)

Issued (b)
Received
Manufactured

In (a) Part in completed with (c)

full
LEGGER
ETC
Group
of
Page
Sect ion
1
2

LI/Part
or
Catalog
ue
No

ARTICLES

No
Of
Pack
ages
5

NUMBER OF
QUANTITY
Tot
al
S(e
)

S
7

RATE

D.F
P.
W

U/
S

Rat
e

10

Rs.

TOTAL
VALUE
Rs.

Signature

30

Chap 4 / Anx E

Form G.F.R 16
FORM OF AGREEMENT TO BE EXECUTED AT THE TIME OF
DRAWING AN ADVANCE FOR THE PURCHASE OF MOTOR CYCLE
An agreement made

day of

Between

of

2008.

(hereinafter called the Borrower. Which expression shall include his legal
representatives and assigns) of the one part and THE PRESIDENT OF
PAKISTAN (hereinafter called the President) of the other part THERESE the
borrower has under the provisions of the General Financial Rules ( hereinafter
referred to as the said Rule which expression shall include any amendments
thereof for the time being in force) applied to the president for a loan of
Rs.50,000/- for the purchase of Motor Cycle and the President has agreed to
lend the said amount to the Borrower on the terms and conditions hereinafter
contained NOW IT IS HEREBY AGREED between the parties here to that in
consideration of the sum of Rs.50,000/- paid by the president to the Borrower
herby agrees with the President (1) to pay the President the said amount with
interest calculated according to the said rules by monthly deductions from his
salary as provided for by the said Rules and hereby authorities by the President
to make such deduction and (2) within one month from the date of these present
to expend the full amount of the said loan in the purchase of Motor Cycle of if the
actual price paid is less that the loan to repay the difference to the President for
with the (3) to Execute a document hypothecating the said Motor Cycle to the
President as security for the amount lent to the Borrower as aforesaid and
interest in the form provided by the said Rules AND IT IS HEREBY LASTLY
AGREED AND DECLARED that if the Motor Cycle has not been purchased and
hypothecated as aforesaid within one month from the date of these presents or it
Borrower within that period becomes insolvent or quits the service of
Government or dies the whole amount of the and the loan interest accrued
thereon shall immediately become due and payable.
31

IN WITNESS where of the Borrower has hereinto set his hand the day and
year first before written.

Signed by said
in the Presence of)
1.

2.

COUNTERSIGNED

32

Form G.F.R 16
FORM OF AGREEMENT TO BE EXECUTED AT THE TIME OF
DRAWING AN ADVANCE FOR THE PURCHASE OF MOTOR CAR
An agreement made

day of

Between

of

2008.

(hereinafter called the Borrower. Which expression shall include his legal
representatives and assigns) of the one part and THE PRESIDENT OF
PAKISTAN (hereinafter called the President) of the other part THERESE the
borrower has under the provisions of the General Financial Rules ( hereinafter
referred to as the said Rule which expression shall include any amendments
thereof for the time being in force) applied to the president for a loan of
Rs.150,000/- for the purchase of Motor Car and the President has agreed to
lend the said amount to the Borrower on the terms and conditions hereinafter
contained NOW IT IS HEREBY AGREED between the parties here to that in
consideration of the sum of Rs.150,000/- paid by the president to the Borrower
herby agrees with the President (1) to pay the President the said amount with
interest calculated according to the said rules by monthly deductions from his
salary as provided for by the said Rules and hereby authorities by the President
to make such deduction and (2) within one month from the date of these present
to expend the full amount of the said loan in the purchase of Motor Car of if the
actual price paid is less that the loan to repay the difference to the President for
with the (3) to Execute a document hypothecating the said Motor Car to the
President as security for the amount lent to the Borrower as aforesaid and
interest in the form provided by the said Rules AND IT IS HEREBY LASTLY
AGREED AND DECLARED that if the Motor Car has not been purchased and
hypothecated as aforesaid within one month from the date of these presents or it
Borrower within that period becomes insolvent or quits the service of
Government or dies the whole amount of the and the loan interest accrued
thereon shall immediately become due and payable.
33

IN WITNESS where of the Borrower has hereinto set his hand the day and
year first before written.

Signed by said
in the Presence of)
1.

2.

COUNTERSIGNED

34

Chap 4 / Anx F

Note: Only this performa will be accepted avoid any other kind of
performa
Type of Adv.

HBA
M-Car
M-Cycle
Cycle

APPLICATION PROFORMA FOR LONG TERM ADVANCES

Application No: -

Ministry: -

Date: -

Department:

APPLICANT PARTICULARS
Name:

____________

______

Appointment Date:

Fathers Name: ____________

Scale:

__

Date of Birth:

Pay:

_______

Date of Retirement: __

Temporary / Permanent
_______
New NIC No:

______

______

BPS /
Basic

Designation:

Old NIC No:

___________

________________

PERSON No: _______

Particulars of Previous Advance

How many times He/She has Drawn Advance
Type of Advance Availed:

Amount of Outstanding:

Date of Drawn:

Any

Comments:

Particulars of Plot for present House Building Advance

35

Name of Owner: ___________

___

Cost:

Category/House/Plot/Land
___________

Location
Note: - Please Attach attested copies of Ownership document, Fresh pay
slip, CNIC, Forwarding letter of Department, Confirmation orders for
permanent post.

CERTIFICATE
It is certified that the document upon which the house/plot is
proposed to be built/purchase provided by Mr. __________________
Designation
have been kept on record.
The documents have been examined and are valid as per requirement of
Para-253-A of GFR Vol-1. The application for allocation of Funds is being
forwarded alongwith the approval of the sanctioning authority.

Signature of Applicant
(Signature with Stamp
of DDO)

36

Chap 4 / Anx G
FGEI (C/G) DTE SIR SYED ROAD, RAWALPINDI
APPLICATION FORM FOR ALLOTMENT OF HIRED ACCOMMODATION
FOR OFFICE USE
Application No Station Date Note:
(I)
(II)
(III)

Fill the form in Capital letters preferable use typewriter.

Tick the relevant information
Please write N.A in the column not application

PART-I
TO BE FILED BY THE FEDERAL GOVT EMPLOYEE
(A) GENERAL INFORMATION
1. Name of FG Employees:
2. Designation
3. BPS
4. Name of Office/Institutions:
5. Date of Birth
(6) Sex: (a) Male (b) Female
7. NIC No.
8. Marital Status (a) Married (b) Unmarried
9. Details of family members: - S. No Name Relation Age 1 2 3 4 5 6 7
11. Date of Entry into Federal Govt Service:
12. Date of Posting at Present Station till (B) PARTICULARS OF ACCOMMODATION
ALREADY ALLOTTED
13. House / Flat No: Street No: Mohallah: Sector: City:
14. Status of House: - (a) Owned House (b) Hired House
15. Date of Occupation (C) PARTICULARS OF HOUSE TO BE OT ALLOTTED/HIRED
THROUGH FGEI(C/G) DTE, SIR SYED ROAD, RAWALPINDI CANTT
16. House / Flat No: Street No: Mohallah: Sector: City:
17. Date of Occupation of House
18. PLEASE ENSURE THAT TWO COPIES OF FOLLOWING DOCUMENTS HAVE
BEEN ATTACHED WITH THE APPLICATION DULY ATTESTED: (1) Vacation report of previous house.
(2) Copy of NIC of Allottee/Owner.
(3) Two Photograph of allottee.
(4) Copy of owner ship documents /Power of attorney.
(5) Copy of Map of house.
(6) Copy of last pay bill.
(7) Affidavit form Owner/Allottee.
(8) Bank Account No. of Owner duly verified by the bank Manager. UNDER TAKING OF
FG EMPLOYEE Mr. / Mrs. / Miss. S/O, D/O, W/O Designation

ADHERENCE TO THE CONDITION OF HIRING PROCEDURE.

37

The house will be hired if it is found complete in all respects as per consent
signed by the owner and will thereafter be assessed by the Assessment Committee in
accordance with the Govt instructions on the subject. I also understand that the rent of
the house is to be fixed by the Govt as per value assessed by the Assessment
Committee/owners demand or my rental ceiling which over is less. The payment to the
owner cannot be made by the Govt until and unless the owner has produced ownership
documents etc. and he/she (owner) has signed the lease agreement with the FGEI
(C/G) Directorate, Rawalpindi Cantt.
(b) PAYMENT OF DIFFERENCE OF RENT. I shall pay the difference of rent
between the rent sanctioned by FGEI(C/G) demand my entitlement to meet the owners
demand to him and that the FGEI (C/G) Dte shall not be a party in the transaction.
(c) PAYMENT OF RENT TO OWNER IN CASE OF NON-HIRING
If for any reason the house is not hired by the FGEI(C/G) Dte even if have been
allowed to occupy it, I shall responsible for payment of rent to the owner. Thus I assume
entire responsibility whatsoever in this regard.
(d) HANDING OVER OF POSSESSION OF HOUSE/FLAT ON VACATION.
At the time of vacation of the house, shall not hand over the house directly to the
owner but will hand over its possession to the Owner. In accordance with the inventory
signed by me at the time of taking over of possession of the house. I further under take
that I shall pay for any breakages/damages cost to the property and utility bills for the
period of my occupation of house. (e) NON-SUB-LETTING OF ACCOMMODATION.
I shall not sub-let the residence or the out houses attached thereto for the breach
of any rules or conditions of allotment I under take to abide by any decision given by the
competent authority. I certified that the information given above is correct to best of my
knowledge and belief. I agree to abide by the rules framed or which may be framed by
Govt. for allotment of accommodation. Dated Signature of Applicant (FG Employees)
PART-II
FOR USE BY THE HEAD OF THE CONCERNED OFFICE/INSTITUTION No
Dated : (1) Forwarded Mr.Mrs.Miss. is employed in this Department since he/she holds
a permanent/adhoc and contract post under the Federal Govt (Strike out not
applicable). His/Her date of retirement is
(2) The above official has never been allotted any house/flat (if allotted please indicate
the house/flat No.
(3) It is certified that information given by the FG Employee is correct. Signature/Stamp
Head of Department
PART-III
TO BE FILLED BY THE OWNER (A) GENERAL INFORMATION
(1) Name of Owner (2) Legal Position:- (a) Self (b) Attorney (c) NIC No. (3) Postal
Address: House No. (4) Telephone No. (i)Office (ii) Res: (5) Bank Account No. Name of
Bank (B) CONSENT OF THE OWNER (THIS IS NOT REQUIRED IN CASE OF SELF
HIRING)
(i) RENT DEMAND I Mr./Mrs./Miss Owner of House/Flat No. do hereby given my
consent to rent out my house to Mr./Mrs./Miss through FGEI (C/G) Directorate,
Rawalpindi Cantt at a monthly rent of Rs with Years advance rent.
(ii) STATUS OF DIFFERENCE OF RENT. If the rent demanded by me is higher than the
rent sanctioned by the FGEI (C/G) Dte the difference shall be payable by the above
38

official direct to me. The Govt shall not be a party in this transaction. Moreover, I shall
never claim the difference of rent from the Govt.
(iii)

PERIOD OF LEASE AGREEMENT shall execute lease agreement for a period of

three years at the rates sanctioned by the Govt.
(iv)
REFUND OF ADVANCE RENT. In case the house after having been hired by the
Govt is vacated by the mentioned official during the currency of agreed lease
period I shall refund the balance of advance rent, if any out standing for the
remaining period in order to the get back the possession of the house/flat to make
this refund the FGEI (C/G) Dte may utilize the house for another Govt employee for
the residual period on the rent as agreed by me in the lease agreement.
(v)
CONDITION OF HOUSE It is hereby affirmed/declared that the house is complete
in all respects and fully habitable, If, it is not found so on inspection, the permission
of occupation allowed by the Government shall automatically stand withdrawn.
(vi)
NON RENTING OF HOUSE/FLAT TO FGEI(C/G) DTE. The house was not
previously rented out through FGEI(C/G) Dte, if yes please give details with dates
and reference. Signature of Owner PART-IV: - LEASE AGREEMENT FOR
EXECUTION BETWEEN OWNER AND GOVERNMENT NOTE: i. Please do not fill in the left over blanks the same shall be filled at the time of execution
of the lease agreement
(ii) The owner should personally appear in FGEI(C/G) Dte to execute lease agreement on
issuance of sanction. 1. This indenture is made and entered at____________________ on
this day the between hereinafter referred to as the the lesson (Which expression shall
unless repugnant to the context, mean and include his heirs assignees executors
administrators and legal representatives) of the one part and President of Pakistan herein
after referred to as the lessee (Which expression shall where the context admits be
deemed to include the assignees of the President of Pakistan) of the other
Part. 2. WHEREAS the said lessor is the owner and in possession of and has agreed to
give on lease a storied bungalow on plot No. MEASURING Sq ft, and the lessee has
agreed to take on lease for a period of year/years the said bungalow consisting of herein
after called the said premises for the office/residential accommodation of the offices of the
lessee. 3. NOW THIS INDENTURE WITNESSTH THAT pursuant to the aforesaid
agreement and in consideration of the rent herein reserved and of the covenants and
conditions herein contained the lessor do-hereby grant and demise into the lessee the said
premises for the period of year/years commencing from which period can be extended if
necessary for a further period of one year on the same terms and conditions if the lessee
notifies the lessor one month prior to the termination of the lease otherwise the lease shall
terminate automatically.
4. The rent of the said premises shall be Rs (Rupees ) per month inclusive of fittings and
fixtures (Which will be adjusted at the monthly rate of Rs against the rent in respect of the
said premises until full adjustment thereof. The rent of months has been kept in reserve to
meet the repair charges etc: which shall be used by the lessee in case the lessor fails to
carry out the repairs etc, after he has been served with a notice 30 days. If any balance is
left out of the said reserve after expiry of the lease period. In case the lessee is obliged to
incur expense in excess of months rent it will be recoverable from the lessor. The lessee

39

shall have to render the account to the lessor of the expenditure incurred on repair etc, on
his behalf.
5. The lessor hereby covenants with lessee as follows: - i. The lessor will pay all rates,
taxes and assessment including urban property taxes etc, as assessed and revised on the
said premises by Govt or municipal authority or any other local Provincial or Central
Authorities. ii. The lessor shall provide Gas connection up to kitchen and drawing cum
dinning room. Geysers for supply of hot water to bath room/rooms. Ceiling fans, gas
cooking range gas burners shall be provided in the Kitchen. The aforesaid rent includes
rent for these fixtures and the lessor shall not claim rent separately for the same. iii. The
lessor shall have the said premised white washed and repaired every year at this own cost.
Distempering shall be done once every two years. If he/she does not do so, the work will be
carried out at his cost by FGEI (C/G) Dte after 30 days notice. The charge shall be met from
the reserve money referred to at Para-4. In case of any of any dispute between the lessor
and lessee over the expenditure of repair incurred by the FGEI (C/G) Directorate,
Rawalpindi Cantt on the behalf of the owner. vi. The lessor shall take over peaceful
possession of the said premises after the expiry of the lease period if it is desired by the
Govt, if the leasor fail to take over the premises, the Govt Chowkidar will be posted in the
premises at his own cost.
6. The lessee do hereby covenant with the lessor as follows: - i. The lessee shall not carry
out any alterations or additions to premises or demolish any part there of without the
consent of the lessor in writing, except non structural repairs these to including minor
repairs to sanitary, water and electrical installations which shall be the responsibility of the
lessee. ii. The lessee shall be responsible for charges and consumption of electricity Sui
Gas, water and conservancy charges during the subsistence of lease. iii. The lessee shall
be responsible for charges and consumption of the said premises after the expiry of the
lease period in the original condition as far as possible and subject to normal wear and tear.
7. And is also hereby covenanted between the lessor and lessee as follows: - i. Whenever
the said premises or any essential part there of is destroyed or damaged by fire
earthquake, war civil disturbance or any other natural calamity or due to faulty constructions
so as to make it unfit for further tenancy, the lease shall stand terminated at once. ii. The
opinion of the leassee that the premises or part there of have become unfit for further
tenancy, shall be final. iii. If for the reasons stated in sub-para (i) the premises are partially
damaged, the lease shall be terminable on the part of the lessee by 30 days notice. iv.
FGEI(C/G) Dte may terminate a lease agreement in public interest due to charge in Govt.
Policy by giving 30 days notice to the owner. No rent shall be payable to the lessor from the
date of such termination of the lease and lessor shall refund to the lessee the unadjusted
portion of the advance rent paid.
8. THE LESSEE as0 well as the lessor do hereby irrevocably commit themselves not to
dispute or raise any objection to the agreed amount of rent and the terms and conditions of
this lease through the lease period.
9. IN WITNESS WHEREOF THE lessor and the lease have executed this indenture of and
here in to subscribe there names and set their respective seal as the date first above
written.
FOR AND ON BEHALF OF WITNESSES 1. DEI ADDRESS: 2. ADDRESS: OWNER
LESSOR ADDRESS:

40

41

FGEI (C/G) DTE SIR SYED ROAD, RAWALPINDI

LEASE AGREEMENT FOR EXECUTION BETWEEN OWNER AND GOVERNMENT
(i) Please do not fill in the left over blanks the same shall be filled at the time of execution of
the lease agreement
(ii) The owner should personally appear in FGEI(C/G) Dte to execute lease agreement on
issuance of sanction.
1. This indenture is made and entered at on this day the between hereinafter referred to as
the the lesson (Which expression shall unless repugnant to the context, mean and include
his heirs assignees executors administrators and legal representatives) of the one part and
President of Pakistan herein after referred to as the lessee (Which expression shall where
the context admits be deemed to include the assignees of the President of Pakistan) of the
other part.
2. WHEREAS the said lessor is the owner and in possession of and has agreed to give on
lease a storied bungalow on plot No. MEASURING Sq ft, and the lessee has agreed to take
on lease for a period of year/years the said bungalow consisting of herein after called the
said premises for the office/residential accommodation of the offices of the lessee.
3. NOW THIS INDENTURE WITNESSTH THAT pursuant to the aforesaid agreement and in
consideration of the rent herein reserved and of the covenants and conditions herein
contained the lessor do-hereby grant and demise into the lessee the said premises for the
period of year/years commencing from which period can be extended if necessary for a
further period of one year on the same terms and conditions if the lessee notifies the lessor
one month prior to the termination of the lease otherwise the lease shall terminate
automatically.
4. The rent of the said premises shall be Rs (Rupees ___ ) per month inclusive of fittings
and fixtures (Which will be adjusted at the monthly rate of Rs against the rent in respect of
the said premises until full adjustment thereof. The rent of months has been kept in reserve
to meet the repair charges etc: which shall be used by the lessee in case the lessor fails to
carry out the repairs etc, after he has been served with a notice 30 days. If any balance is
left out of the said reserve after expiry of the lease period. In case the lessee is obliged to
incur expense in excess of months rent it will be recoverable from the lessor. The lessee
shall have to render the account to the lessor of the expenditure incurred on repair etc, on
his behalf.
5. The lessor hereby covenants with lessee as follows: i. The lessor will pay all rates, taxes and assessment including urban property taxes etc,
as assessed and revised on the said premises by Govt or municipal authority or any other
local Provincial or Central Authorities.
ii. The lessor shall provide Gas connection up to kitchen and drawing cum dinning room.
Geysers for supply of hot water to bath room/rooms. Ceiling fans, gas cooking range gas
burners shall be provided in the Kitchen. The aforesaid rent includes rent for these fixtures
and the lessor shall not claim rent separately for the same.
iii. The lessor shall have the said premised white washed and repaired every year at this
own cost. Distempering shall be done once every two years. If he/she does not do so, the
work will be carried out at his cost by FGEI (C/G) Dte after 30 days notice. The charge shall
be met from the reserve money referred to at Para-4. In case of any of any dispute between
the lessor and lessee over the expenditure of repair incurred by the FGEI (C/G) Directorate,
Rawalpindi Cantt on the behalf of the owner.

42

vi. The lessor shall take over peaceful possession of the said premises after the expiry of
the lease period if it is desired by the Govt, if the leasor fail to take over the premises, the
Govt Chowkidar will be posted in the premises at his own cost.
6. The lessee do hereby covenant with the lessor as follows: i. The lessee shall not carry out any alterations or additions to premises or demolish any
part there of without the consent of the lessor in writing, except non structural repairs these
to including minor repairs to sanitary, water and electrical installations which shall be the
responsibility of the lessee.
ii. The lessee shall be responsible for charges and consumption of electricity Sui Gas,
water and conservancy charges during the subsistence of lease.
iii. The lessee shall be responsible for charges and consumption of the said premises
after the expiry of the lease period in the original condition as far as possible and subject
to normal wear and tear.

7. And is also hereby covenanted between the lessor and lessee as follows: i. Whenever the said premises or any essential part there of is destroyed or
damaged by fire earthquake, war civil disturbance or any other natural calamity or due
to faulty constructions so as to make it unfit for further tenancy, the lease shall stand
terminated at once.
ii. The opinion of the leassee that the premises or part there of have become unfit
for further tenancy, shall be final.
iii. If for the reasons stated in sub-para (i) the premises are partially damaged,
the lease shall be terminable on the part of the lessee by 30 days notice.
iv. FGEI(C/G) Dte may terminate a lease agreement in public interest due to
charge in Govt. Policy by giving 30 days notice to the owner. No rent shall be payable to
the lessor from the date of such termination of the lease and lessor shall refund to the
lessee the unadjusted portion of the advance rent paid.
8. THE LESSEE as0 well as the lessor do hereby irrevocably commit themselves not to
dispute or raise any objection to the agreed amount of rent and the terms and
conditions of this lease through the lease period.
9. IN WITNESS WHEREOF THE lessor and the lease have executed this indenture of
and here in to subscribe there names and set their respective seal as the date first
above written.
(iii) CONSENT OF THE OWNER (THIS IS NOT REQUIRED IN CASE OF SELF
HIRING) RENT DEMAND I Mr./Mrs./Miss Owner of House/Flat No. do hereby given my
consent to rent out my house to Mr./Mrs./Miss through FGEI (C/G) Directorate,
Rawalpindi Cantt at a monthly rent of Rs with Years advance rent. FOR AND ON
BEHALF OF WITNESSES
1. DEI ADDRESS:
2. ADDRESS: OWNER LESSOR ADDRESS:

43

GOVERNMENT OF PAKISTAN
FGEI (C/G) DTE

REPORT OF THE ASSESSMENT COMMITTEE

1.

House No.

2.

To be hired for (a) Name:

3.

(b)

NIC No.

(c)

Designation/Grade

(d)

Official Address

Owner (a) Name & Address

Owner A/C No.

4.

(b)

NIC No.

(c)

Rent Demanded by Owner Rs.

DETAIL OF ACCOMMODATION
(a)

Covered Area
(c)

5.

(b)

Bath rooms

(e)

Lounge

(g)

Verandah (Front/Back)

Bed rooms
(d)

(f)

Drawing cum-Dining

Pantry /Kitchen
(h)

Garages/Car Porch

DETAIL OF AMENITIES
(a)

Ceiling Fans
(c)

(b)

Fly Proofing
(f)

Gas Burner
(d)

Water Motors

Grills
(g)

44

(e) Call bell

Water Pumping Set

(h)
(j)

Pantry /Kitchen

(i)

Gas

Boiler

Gas connection for Heating in Drawing Room

6.

Shortages

7. Excess

8.

Date of Occupation

10.

Date of permission

11.

RECOMMENDATION

9. Date of Inspection

(i) Category of house in terms of actual scale of accommodation/covered area

(ii) Rent Assessed on the basis of actual off accommodation-covered area Rs.
(iii)

p.m

Rent recommended as for the applicant is entitled

(iv)

Signature of Owner
D.S (N&C)

remarks (if any)

Signature of Allotee

45

Chairman