Delegation of Financial Powers Rules 1990

DELEGATION
OF
FINANCIAL POWERS RULES
1990
(EFFECTIVE FROM 27TH MARCH, 1990.)
MUHAMMAD AKHTAR
DISTRICT ACCOUNTS OFFICER / TREASURY OFFICER
GOVERNMENT OF THE PUNJAB
FINANCE DEPARTMENT
2
3
PREFACE
Delegation of Financial Powers Rules were last revised in 1983. A large
number of amendments were necessitated due to increase in prices, introduction of new
purchase procedure etc. New rules have, therefore, been promulgated in supersession
of the existing rules.
2. In a large number of cases, technical sanction is not issued before
undertaking the execution of construction works, despite issuance of numerous
instructions by the Government and directions by the Public Accounts Committee.
Acceptance of tenders has now been linked with technical sanction and the permissible
excess of 15 % over the administratively approved cost of the work has been split up as
under:-
i. Technical sanction shall be subject to the condition
that the excess over the amount for which the work
has been administratively approved does not
exceed 10% and
ii. Acceptance of tenders shall be subject to the
condition that the rates quoted or amounts
tendered are such that the total cost of the project
will not exceed the amount for which technical
sanction has been accorded, by more than 4.5%.
This has done to make sure that technical sanction
is issued before construction is started.
3. Instructions regarding procedure for the purchase and replacement of
motor vehicles contained in Para 4 of the FD’s letters No. (A)-II-4/67 dated 15-07-70 and
24-04-71 were bases on the expected life of the vehicles in terms of years and mileage
to be completed by 30 different makes and types of government vehicles. As the makes
of the motor vehicles remain changing, the following uniform criteria in terms of distance
covered has been prescribed for all vehicles:-
“ Minimum distance of two lac kilometers for all motor cars,
jeeps and motorcycle/ scooter with engine power upto
1600 cc and of 2.5 lac kilometers for all other motor
vehicles.”
4
4. In revising and updating these rules, I was given useful and willing
guidance by Mr. Hashmat Ali, Deputy Secretary and Khan Rahim Bukhsh, Accounts
Officer.
5. Errors, omissions and suggestions, if any, may please be brought to the
notice of the Finance Department.
Dated 27th March, 1990. SYED ZULIFQAR ALI SHAH

Secretary to Government of
the Punjab,
Finance Department.
5
INDEX
Sr.No Heading Page
1 The Punjab Delegation of Financial Powers Rules, 1990 1-2
2 First Schedule Part-I Officers in Category-I
3 First Schedule Part-II Officers in Category-II
4 First Schedule Part-III Officers in Category-III
5 First Schedule Part-IV Officers in Category-IV
6 Second Schedule Part-I Powers common to all departments
7 Second Schedule Part-II Special powers to certain departments
& Officers
1. Agriculture Department
2. Livestock and Dairy Development Department
(A) Forest Wing
(B) Fisheries Wing
(C) Parks and Wildlife Wing
3. Anti-Corruption Department
4. Communication and Works Department
5. Education Department
6. Finance Department
7. Food Department
8. Health Department
9. Housing and Physical Planning Department
10. Irrigation and Power Department
11. Police Department
12. Printing and Stationery Department
13. Prisons Department
14. Public Health Engineering Department
15. Reclamation and Probation Department
16. Land Revenue Department:-
i) General
ii) Disposal of land
iii) Exchanges
iv) Lease
v) Concessions and remissions
17. Public Service Commission
18. Secretariat
8. Important Circulars
6

FINANCE DEPARTMENT
NOTIFICATION
The 27th March, 1990
NO. FD (FR) II-2/89. In exercise of the powers conferred on him by Article 119
of the Constitution of the Islamic Republic of Pakistan and in supersession of all previous
rules, orders, instruments, etc. relating to the delegation of powers under the Financial
Rules and Powers of Re-appropriation Rules in force in the province of the Punjab or
any part thereof (Deleted vide Finance Department’s Notification No. FD (FR) II-2/89
dated 16-04-1990), the Governor of the Punjab (Deleted vide Finance Department’s
Notification No. FD (FR) II-2/89 dated 16-04-1990) is pleased to make the following
rules, namely:-
1. SHORT TITLE AND COMMENCEMENT
(1) These rules may be called the Punjab Delegation of Financial Powers
Rules, 1990.
(2) They shall come into force at once.
2. DEFINITIONS
(1) In these rules, unless the context otherwise requires, the following
expressions shall have the meanings hereby respectively assigned to
them:
(a) “Chief Secretary” means the Chief Secretary to the Government of
the Punjab;
(b) “Deputy Commissioner” includes a Political Agent;
(c) “Officers in Category-I”, “Officers in Category-II”, “Officers in
Category-III” and “Officers in Category-IV” mean respectively the
officers specified in Part-I, Part-II, Part-III and Part-IV of the First
Schedule to these Rules.
(2) Other expressions used in these rules shall have the same meanings as
assigned to them in the Punjab Financial Rules, Volume-I.
3. DELEGATION OF POWERS
The powers specified in column 2 of the Second Schedule to these rules shall ,
to the extent mentioned in column 4 thereof, be exercised by the authorities specified
against such powers in column 3 of the said schedule provided that
7
(1) The Chief Justice , Lahore High Court, Chairman , Punjab

Public Service Commission, Secretary, Provincial
Assembly of the Punjab, Principal, King Edward Medical
College, Lahore and the Chairman, Punjab Local Councils
Election Authority shall respectively exercise the powers of
an Administrative Department; and
(2) The Additional Secretary (Supply), Services, General
Administration and Information Department, shall exercise
the powers of a Category-II Officer in respect of the items
mentioned against serial numbers 3(a), 3(b) (i), 3(b) (iii),
3(b) (xii), 3(b) (xxvii) and 7-B in the Second Schedule
under Part-I, “Powers common to all Departments”.
4. Notwithstanding anything contained in Rule 3, the highest authority in a
department shall have the same powers as have been delegated to an authority
subordinate to it under Rule 3. The powers conferred by this rule on a higher authority
shall not be in derogation of, but in addition to, the powers of the subordinate authority.
5. The powers delegated under Rule 3 shall be exercised subject to any
general or specific conditions laid down in the Second Schedule to these rules or in any
other rules of the government.
BY ORDER OF THE GOVERNOR OF THE PUNJAB
SECRETARY FINANCE
8
FIRST SCHEDULE
[See Rule 2(c)]
PART – 1 ----- OFFICERS IN CATEGORY - 1
A. Secretaries to Government (Chief Secretary shall be the Secretary to

Government so far as establishment is concerned if no other Secretary to
Government in the Services and General Administration Department has been so
declared as Secretary).
B. Divisional Commissioners.
Additional Commissioners for the purpose of exercising powers shown
against items 3(b)(vii) to (xviii) in Part-I of second Schedule.
C. Chief Justice, Lahore High Court, Lahore (Deleted vide Finance Department’s
Notification No. FD (FR)II-5/82.Vol.II, dated 23.07.1992). Registrar, Lahore High
Court, Lahore. (Added vide Finance Department’s Notification No. FD (FR) II-
5/82 Vol-II dated 01-07-2000).
D. Chairman, Punjab Labour Appellate Tribunal.
E. Presiding Officer, Punjab Labour Court.
F. All Heads of Attached Departments.
G. Other Officers:
1. Additional Inspector General of Police.
2. Director of Agriculture (Extension/Field/On-Farm Water Management).
3. Director of Agriculture Research.
4. Director of Livestock Farms.
5. Director of Veterinary Research Institute.
6. Director Soil Conservation.
7. Director, Rapid soil Fertility.
8. Director, Economics and Marketing Agriculture Department.
9. Director, Livestock and Dairy Development (Extension), Punjab.
10. Deputy Director, Health Services.
11. Director of Information and other field officers of the Information
Department carrying the status of Director.
12. Electric Inspector.
13. Director, Institute of Blood Transfusion, if he is of the status of Director,
Health Services.
14. Deputy Director, Food
15. Dean, Institute of Hygiene and Preventive Medicine, Lahore.
16. Regional Directors of Technical Education.
17. Divisional Directors of Education.
18. Medical Superintendents, Mayo Hospital, Lahore, Nishtar Hospital,
Multan and B.V. Hospital Bahawalpur.
18-A. Medical Superintendent, Jinnah Hospital, Lahore (Added vide Finance
Department’s Notification No. FD(FR)II-5/82.Vol-II, dated 20.12.1993).
9
19. Principal, De’ Montmorency College of Dentistry, Lahore.

20. Principals/Administrators, Medical Colleges.
21. Dean, Post Graduate Medical Institute, Lahore.
22. Chairman, Punjab Service Tribunal.
23. Medical Superintendents, District Headquarters Hospital, Rawalpindi
District Head Quarters Hospital, Faisalabad, Lahore General Hospital, Lahore Lady
Willingdon Hospital, Lahore, Lady Atchison Hospital, Lahore Punjab, Dental Hospital,
Services Hospital, Lahore, Holy Family Hospital, Rawalpindi, Sir Ganga Ram Hospital,
Lahore and Allied Hospital, Punjab Medical College, Faisalabad.
24. Director, Institute of Experimental cine, Lahore.
25. Project Director, Asian Development Bank Schemes.
26. Director, Agriculture (Information), Punjab.
27. Director, Livestock Production Research Institute, Bahadarnagar (Okara).
28. Director, Para Veterinary Training of Villages, Rawalpindi.
29. Director Poultry Research Institute, Rawalpindi.
30. Director, Extension, Production and Artificial Insemination, Lahore.
31. Director Planning and Evaluation Cell, Livestock and Dairy Development
Department, Lahore.
32. Principal, Barani Agriculture College, Rawalpindi.
33. Director Pediatrics Hospital, Lahore.
34. Project director, Cardiac Centre, Lahore.
35. Secretary to Chief Minister.
36. Director General, O&M, Services General, Administration & Information
Department.
37. Director, staff Training Institute, Lahore. Director Punjab Institute of
Human Resource Development (Substituted vide Finance Department’s Notification No.
FD(FR)II-5/82 dated 17-02-1999)
38. Additional Director Public Instruction (Primary Education), Lahore.
39. Surgeon General, Punjab.
40. Director, Education Extension Centre, Lahore.
41.
42. Chief Pilot, VIP Flight (Added vide Finance Department’s Notification No.
FD (FR) II-7/80, dated 29.03.1990).
43. Military Secretary to Governor Punjab (Added vide Finance Department’s
Notification No. FD (FR) II-11/88, dated 24.04.1990).
44. Deputy Inspector General of Police (Added vide Finance Department’s
Notification No. FD (FR) II-5/82. Vol-II, dated 15.04.1993).
45. Director General, Project Management Unit, Housing, Physical &
Environmental Planning Department (Added vide Finance Department’s Notification No.
FD (FR) II-5/82, dated 21.07.1991).
46. Project Director, Punjab Civil Services Academy (Added vide Finance
Department’s Notification No. FD (FR) II-5/82, dated 27.10.1991).
47. Director Archives, S&GAD / Secretary Official Language. (Added vide
Finance Department’s Notification No. FD (FR) II-2/89(P) dated 26-02-2000.)
10
48. Director Research Institute for Physiology of Animal Reproduction at

Bhunikey (Pattoki) (Added vide Finance Department’s Notification No. FD (FR) II-
14/77.Vol-II, dated 21.08.1990).
49. Tehsil/Town Municipal Officer (Added vide Finance Department’s Letter
No. B.I-34(1400)2001-02, dated 07.02.2002).
50. S.R.O. Animal Nutrition Centre, Rakh Dera Chal, District Lahore.
51. Executive District Officer, Health of all districts (Added vide Finance
Department’s Notification No. FD (FR) II-5/82, dated 01.11.2001).All other Executive
District Officers of the City District Government, Lahore only (Finance Department’s
Notification No. FD (FR) VI-9/2000 dated 24-04-2003.)
52. Director Genera, Population Welfare Department (BS-20) (Added vide
Finance Department’s Notification No. FD (FR) II-5/82, dated 23.11.2002).
53. District Coordination Officer (Added vide Finance Department’s
Notification No. FD (FR) II-5/82 dated 30-07-2001. The District Coordination Officer,
Lahore, was given financial powers of Administrative Secretary vide Finance
Department’s Notification No. FD (FR) VI-9/2000 dated 24-04-2003.)
54. District & Sessions Judges (Added vide Finance Department’s
55. Medical Superintendent, Government Hospital for Psychiatric Diseases,
Lahore. (Added vide Finance Department’s Notification No. FD (FR) II-2/89, dated
11.03.2002).
56. District Education Coordinator (Added vide Finance Department’s
PART – II ------OFFICERS IN CATEGORY - II
1. Officers in charge of independent officers in Basic Pay Scale -19 and
above not included in Part – I.
2. Deputy Commissioners.
3. Director of Land Records/Inspector-General of Registration.
4. Settlement Officers.
5. Divisional Directors of Excise and Taxation.
6. Principals of Degree Colleges and Technical Institutes.
7. District Education Officers.
8. Director, Institute of Blood Transfusion, if he is not of the status of
Director, Health Services.
9. Divisional Directors, Local fund Audit.
10. Principals of Training colleges.
11. Principal, college of Physical Education.
12. Principal, Queen Mary College, Lahore.
13. Principal, comprehensive High school.
14. Headmaster, Government Boys High School.
15. Headmistress, Governments Girls High School.
16. Principals of Special Institutions.
17. Principal, Government College of Commerce.
18. Principal, Government Polytechnic Institute for Women.
11
19. Principal, Government Commercial Training Institute.

20. Principal, Government Vocational Institute for Girls.
21. Principal, Government Technical Teachers Training College.
22. Principal, government Vocational Teachers Training Institute for Women.
23. Superintendent of Police.
24. Project Director, Pest Warning and Quality Control of Pesticides,
Agriculture Department.
25. Director Finance Project Management Unit, Housing Physical &
Environmental Planning Department (Added vide Finance Department’s Notification No.
FD (FR) II-5/82.Vol-II, dated 21.07.1991).
26. Director (A & F) / Divisional Director / Chief Medical Officer, Incharge of
RHS-A, Master Training Centre. (Added vide Finance Department’s Notification No.
FD(FR)II-5/82, dated 23.11.2003)
27. Additional Secretaries in the Punjab Civil Secretariat who control the
budget (Added vide Finance Department’s Notification No. FD (FR)-II-2/89 dated 01-08-
1996.)
28. Executive District Officer (Added vide Finance Department’s Notification
No. FD (FR)II-5/82 dated 30-07-2001]
PART – III ------ OFFICERS IN CATEGORY - III
1. Officers in-charge of independent officers in Basic Pay Scales-18.
2. Divisional Forest Officers.
3. Project Director, Lehtrar Valley Scheme, Murree Hills, Rawalpindi
Scheme.
4. Manager, Government Jallo Rosin Factory, Lahore.
5. Deputy Secretaries in the Punjab Civil Secretariat who control the budget
(Added vide Finance Department’s Notification No. FD(FR)-II-2/89 dated
01-08-1996.)
6. DPWO (BS-18/19), Deputy Director (General), Office of Director General
(BS-18), Medical Officer Incharge RHS-A Centre (BS-17/18). (Added vide
Finance Department’s Notification No. FD(FR)II-5/82, dated 23.11.2003)
7. District Officers of the District Governments (Added vide Finance
PART – IV ------ OFFICERS IN CATEGORY - IV
1. Drawing and Disbursing Officers other than those specified in Parts I, II
and III.
2. Deputy District Officers in the District Governments (Added vide Finance
12
SECOND SCHEDULE
[See Rule (3)]

Sr. # Name of powers To whom delegated Extent
1 2 3 4
PART – I POWERS COMMON TO ALL DEPARTMENTS
1. Omitted.
2. Abolition of posts. (i) Administrative Department. Full powers.
(ii) Officers in category-I. Full powers in respect of all posts other
than class-I posts.
(iii) Officers in category-II. Full powers in respect of a non-
gazetted post.
Note: All orders regarding abolition of
posts passed by the
Administrative department or
officers in categories-I & II
should be communicated to
Audit and copies endorsed to
the Finance Department.
3. Sanctioning expenditure debitable to
the object classification – “Purchase
of durable goods, repair and
maintenance of durable goods and
commodities and services.”
(a) to sanction expenditure on (i) Administrative Department. Full powers.
items specifically shown in
the budget Estimates in
detail
(ii) Officers in category-I. Full powers.
(iii) Officers in category-II. Each item not exceeding Rs. 1,50,000/-
(iv) Officers in category-III. Each item not exceeding Rs. 60,000/-
(v) Officers in category-IV. Each item not exceeding Rs. 30,000/-
13

1 2 3 4
Note: These powers are subject to any general or specific conditions

mentioned elsewhere in this Schedule or in any other rules of the
government.
(b) To sanction expenditure in
cases where lump sum
budget provision exists but
individual items are not
specified in detail.
(i) Local purchase of stationery (i) Local purchase of stationery
(Deleted from column No. 3 vide
Finance Department’s Notification
No. FD(FR)II-2/89 dated 03-04-
1991)
. (i) Administrative Department. Rs. 40, 000/- at a time.

(ii) Officers in category-I. Rs. 20, 000/- at a time.
(iii) Officers in category-II. Rs. 5, 000/- at a time.
(iv) Officers in category-III. Rs. 2, 000/- at a time.
(v) Officers in category-IV. Rs. 1, 000/- at a time.
Provided that no Non-Availability Certificate from the Controller of
Printing and Stationery or Manger of the Regional Press will be needed
for an item not exceeding Rs. 2,000/- at a time.
(i)(a) Local purchase of other Local purchase of other stores (not
stores (not involving involving expenditure in foreign
expenditure in foreign exchange); (Deleted from column
exchange); No. 3 and inserted in column No. 2
vide Finance Department’s
Notification No. FD(FR)II-2/89 dated
03-04-1991)
(i) Administrative Department. Rs. 1,50, 000/-
(ii) Officers in category-I. Rs. 1,50, 000/-

14

1 2 3 4
(iii) Officers in category-II. Rs. 1,50, 000/-
(iv) Officers in category-III. Rs. 60, 000/-
(v) Officers in category-IV. Rs. 30, 000/-
For one article or a class of similar

articles or stores at one time, without
splitting the indent, during the period of
one year
(ii) Addition to or repair of (i) Administrative Department. Full Powers.
equipment, instruments
(excluding agricultural and
other machinery and
furniture.
(ii) Officers in category-I. Rs. 20, 000/-
(iii) Officers in category-II. Rs. 4, 000/-
(iii) Hire charges of furniture. (i) Administrative Department. Rs. 12, 000/- per annum in each case.
(ii) Officers in category-I. Rs. 6, 000/- per annum in each case.
(iii) Officers in category-II. Rs. 2,400/- per annum in each case
(iv) Officers in category-III. Rs. 1,200/- per annum in each case
(v) Officers in category-IV. Rs. 600/- per annum in each case.
Note: - Hiring of furniture should be

avoided. The delegations are meant to
cover the period till the furniture is
purchased.
(iv) Expenditure on carriage of (i) Administrative Department. Full Powers.
15

1 2 3 4
records.
(ii) Officers in category-I. Full Powers.
(iii) Officers in category-II. Full Powers.
(iv) Officers in category-III. Full Powers.
(v) Officers in category-IV. Full Powers.
(v) Expenditure on rent of non- (i) Administrative Department. Full Powers.
residential buildings and
land.
(iii) Officers in category-II. Rs. 24,000/- per annum in each case.
(iv) Officers in category-III. Rs. 18,000/- per annum in each case.
(v) Officers in category-IV. Rs. 12,000/- per annum in each case.
FOR BUILDINGS- Subject to the conditions that (i) the accommodation is according to the scale prescribed by the
Government, (ii) either the rent does not exceed the rent assessed by the Excise & Taxation Department for the
purpose of urban immovable property tax or the rent to be paid is made the basis of property tax, and (iii) non-
availability certificate is obtained from the Buildings Department.
FOR LAND- Subject to the condition that rent reasonability certificate should be given by an officer of the Revenue
Department exercising powers of the Collector under Land Revenue Act 1967.
(vi) Appointment of class IV (i) Administrative Department. Full Powers.
Establishment Chargeable to . .
contingencies.
(ii) Officers in category-I. Full Powers
(v) Officers in category-IV Full Powers.
(vii) Freight for movement of (i) Administrative Department. Full Powers.

government property.
(iii) Officers in category-II. Full Powers

16

1 2 3 4
(iii) Officers in category-III. Full Powers.
(viii) Electricity, sui gas, water (i) Administrative Department. Full Powers.
charges and taxes.
(iv) Officers in category-III. Full Powers
(v) Officers in category-IV. Full Powers
(ix) Postal and telegraphic (i) Administrative Department. Full Powers.

charges and telephonic
charges other those for
residential telephone.
Note (1) Office telephones will be sanctioned by officers in Category – I and residential telephones will be
sanctioned by the government.
(2) In emergencies, like floods and epidemics, all Category – I Officers will have the powers to sanction
17

1 2 3 4
installation of residential telephones for Government Officers upto three months.
(x) Services Postage (i) Administrative Department. Full Powers.
(xi) Hot and Cold Weather (i) Administrative Department. Full Powers.
Charges

(iv) Officers in category-III. Full Powers
(v) Officers in category-IV. Full Powers
(xii)(a) Purchase of Liveries, (i) Administrative Department. Full Powers in accordance with the
typewriters, duplicators and
scale prescribed by the Government..
bicycles.
18

1 2 3 4
(ii) Officers in category-I. Full Powers in accordance with the
(iii) Officers in category-II. Full Powers in accordance with the

(iv) Officers in category-III. Full Powers in accordance with the

(v) Officers in category-IV. Full Powers in accordance with the

scale prescribed by the Government.
(b) Oiling, Servicing and Repair (i) Administrative Department. Full Powers
of typewriters in use in
Government offices /
Institutions.
(ii) Officers in category-I. Rs. 10000/
(iii) Officers in category-II. Rs. 4,000/-
(iv) Officers in category-III. Rs. 2,000/-
(v) Officers in category-IV. Rs. 400/-
Note: - At places other than Lahore instructions contained in rule 12.12 of the Printing & Stationery Manual (Ist
Edition), 1960 shall not apply and the work shall be got done without “Rate contract” and on the basis of
competitive tenders.
(Xiii) Charges for Printing at (i) Administrative Department. Rs. 40, 000/-
19

1 2 3 4
Private Presses other than
government Presses
(ii) Officers in category-I. Rs. 20, 000/-
(iii) Officers in category-II. Rs. 10, 000/-
Provided that the Government Press

certifies that it cannot undertake the
work. However, Officers in Category – I
and II will be empowered to have
printing done at Private Presses upto
Rs. 5,000/- and Rs. 1,000/- in each
case respectively without obtaining the
said certificate from the Government
Press.
(xiv) Copying and translation (i) Administrative Department. Full Powers.
Charges.

20

1 2 3 4
(xv) Charges for remittance of (i) Administrative Department. Full Powers, Where such remittances
pay or allowances of
are authorised by rules.
establishment or stipends to
the trainees at government
Training Centers by Money
Orders.
(ii) Officers in category-I. Full Powers, Where such remittances
(iii) Officers in category-II. Full Powers, Where such remittances

(iv) Officers in category-III. Full Powers, Where such remittances

(v) Officers in category-IV. Full Powers, Where such remittances
(xvi) Purchase of Periodicals and (i) Administrative Department. Full Powers.
Newspapers.
(iv) Officers in category-III. One Daily Newspaper
(v) Officers in category-IV. One Daily Newspaper

21

1 2 3 4
(xvii) Purchase of books and (i) Administrative Department. Full Powers.
maps..
(iv) Officers in category-III in the Rs. 400 per month.

Education Department,
Medical Colleges Training
and Research Institutes, only.
(v) Officers in category-IV in the Rs. 200 per month.

Education Department.
(xviii) Expenditure in emergent (i) Administrative Department. Rs. 2,000 in each case.
cases on account of binding
work executed locally.
(ii) Officers in category-I. Rs. 2,000 in each case
(iii) Officers in category-II. Rs. 1,000 in each case
(iv) Officers in category-III. Rs. 500 in each case
(v) Officers in category-IV. Rs. 250 in each case
(xix) Rewards and bonus (i) Administrative Department. Rs. 5,000(In cases where grant of
rewards or bonus is permissible under
the rules.
22

1 2 3 4
(ii) Officers in Category-I. Rs. 2,000(In cases where grant of

the rules.
(iii) Officers in Category-II. Rs. 1,000(In cases where grant of

the rules.
(xx) Law Charges. (i) Administrative Department. Full Powers.
(ii) Officers in category-I. Rs. 5,000
(iii) Officers in category-II. Rs. 2,000
(iv) Officers in category-III. Rs. 1,000
(v) Officers in category-IV. Rs. 1,000
Where Law charges have to be paid in

relaxation of rules, Orders of the
Government will be necessary.
(xxi) Fees to Law Officers.. (i) Administrative Department. Full Powers in accordance with the
prescribed scales for payment of fee.
23

1 2 3 4
(ii) Officers in category-I. Full Powers in accordance with the
(iii) Officers in category-II. Full Powers in accordance with the

(xxii) Fees to Persons in (i) Administrative Department. Full Powers.

connection with departmental
examinations in accordance
with the rules
(iii) Officers in category-II. Rs. 1,000 in each case.
(iv) Officers in category-III. Rs. 200 in each case.
(xxiii) Fees in other cases (i) Administrative Department. Rs. 1,000 in each case.
(ii) Officers in category-I. Rs. 1,000 in each case.
(iii) Officers in category-II. Rs. 200 in each case.
(xxiv) Compensation payable to (i) Administrative Department. Full Powers.

any individual under law rules
or judgement of courts.
(iii) Officers in category-II. Upto Rs. 5,000

24

1 2 3 4
(iv) Officers in category-III. Upto Rs. 500
(xxv) Payment of Scholarships.. (i) Administrative Department. Full Powers within the number of
Scholarships sanctioned by the
Administrative Department.
(ii) Officers in category-I. Full Powers within the number of

Administrative Department..
(iii) Officers in category-II. Full Powers within the number of

(iv) Officers in category-III. Full Powers within the number of

(v) Officers in category-IV. Full Powers within the number of

(xxvi) Grants –in-Aid Administrative Department. Full Powers in accordance with the
rules..
(a) Non-recurring items.. (i) Administrative Department. Rs. 40,000 in each case.
25

1 2 3 4
(iv) Officers in category-III in the Rs. 4,000 in each case.

Education Department,
Medical Colleges Training
and Research Institutes, only.
(v) Officers in category-IV in the Rs. 2,000 in each case.

Education Department.
(b) Recurring Items. (i) Administrative Department. Rs. 8,000 in each case.
Rs. 10,000/- in each case (limit revised
vide Finance Department’s Notification
No. FD (FR) II-2/89/ (P), dated
01.06.1995).
01.06.1995).
01.06.1995).
(iv) Officers in category-III Rs. 1,000 in each case.
01.06.1995).
(v) Officers in category-IV Rs. 200 in each case.
26

1 2 3 4
Rs. 500/- in each case (limit revised
01.06.1995).
Note — No items of expenditure ma be
sanctioned from contingencies
on unusual or novel items
except with the prior approval of
Government.
4. Powers of Administrative approval to (i) Administrative Department in Upto Rs. 60 Lacs
Works/Development Scheme. Development Sub- Upto Rs. 200 lac (Limit enhance vide
Committees.. Finance Department’s Notification No.
FD(FR) II-2/89 dated 03-12-1998)
(ii) Officers in category-I. Upto Rs. 15 Lacs
(iii) Divisional Committee Rs. 25 lacs
Upto Rs. 35 lac (Limit enhanced vide
Finance Department’s notification No.
FD(FR)II-I/78-V-II dated 12-03-1991)
Upto Rs. 100 lac (Limit enhance vide
Finance Department’s Notification No.
FD(FR) II-2/89 dated 03-12-1998)
(iii)(a) District Development Upto Rs. 50 lac (Added vide Finance
Committee Department’s Notification No. FD(FR)
II-2/89 dated 03-12-1998)
(iv) Zila Council Rs. 15 lacs
(v) Sub-Divisional Committee Rs. 10 lacs (These powers shall be
Murree. exercised in project undertaken on
Chief Minister’s directives issued from
time to time in .the public interest).
Note 1- The delegated to the administrative Departments in sub-Committee shall be subject to the conditions
that:-
(i) These powers shall be exercised by the Administrative Secretaries in sub-Committee consisting of the
Members as indicated below:-
27

1 2 3 4
Secretary to Government in the
concerned Department/Director
Fisheries and Ex-Officio,
(Joint Secretary fisheries) in the ----- Chairman
case of schemes relating to fisheries
Sub-Sector.
A representative of Finance ----- Member
Department (Not below the rank of
Deputy Secretary)
A representative of Planning and ----- Member
Development Department (Not
below the rank of Deputy Secretary)
When there is unanimity, no reference to the Provincial Development Working Party shall be necessary but in case of
difference of opinion, the scheme shall be referred to the Provincial Development working Party.
Note 1- The powers delegated to the administrative Departments in Sub-Committee shall be subject to the
conditions :-
i) Theses powers shall be exercised by the Administrative Department in Development Sub-Committee

consisting of the members indicated below:-
Secretary to Government in the concerned Department Chairman
A representative of the P& D Department , not below the rank of Additional Secretary/ Chief of Section/ Assistant Chief
of the Department concerned Member
A representative of the Finance Department not below the rank of Deputy Secretary Member
Where there is unanimity, no reference to the Provincial Development Working Party shall be necessary but in case of
difference of opinion, the scheme shall be referred to the Provincial Development Working Party. (Finance
Department’s Notification No. FD(FR) II-2/89 dated 03-12-1998)
(ii) No expenditure shall be incurred on a scheme unless there is a provision in the Development Budget of the
year.
(iii) The scheme so sanctioned shall be sent to the Planning and Development Department and Finance
Department, simultaneously for their record.
(iv) Where the schemes involve creation of new posts, the staff portion of such schemes shall be separately got
cleared from the Finance Department
Note 1-A The Administrative Department in Development Sub-Committee shall function as recommendatory body
for PDWP for schemes costing more than Rs. 200 lac. All schemes above Rs. 200 lac shall be considered by
28

1 2 3 4
the Administrative Department in Development Sub-Committee and forwarded to the P & D Department
alongwith its recommendations for consideration / approval by PDWP. (Added vide Finance Department’s
Notification No. FD(FR) II-2/89 dated 03-12-1998)
Note 2- The powers delegated to Officers in Category -I shall be subject to the following conditions:-
(i) No expenditure shall be incurred on a scheme unless necessary provision or such expenditure exists in
Development or the Non-Development Budget of that year, as the case may be.
(ii) In case of Development Schemes copies thereof shall be sent to the Planning and Development Department
and the Finance Department for their record.
(iii) Where the schemes involve creation of new posts the staff portion of such schemes shall be got cleared from
the Finance Department even if they are otherwise within the competence of officers in Category –I.
Note 3A- The Divisional Committee shall comprise the following:-
(1) Divisional Commissioner ----- Chairman
(2) Deputy Commissioner ----- Member
concerned
(3) Director (Development) ----- Member/Secretary
(4) Director General, Agency for ----- Member
Barani Area Development
(5) Managing Director, Cholistan ----- Member
Development Authority
(6) Director (Local Government) ----- Member
(7) Divisional Officer of the ----- Member
sponsoring Department
(8) Superintending Engineer of ----- Member
Buildings Department
Highways Department
Public health Engineering
Department
Irrigation Department
(12) Deputy director of Health ----- Member
Department
(13) Director, Education Member
29

1 2 3 4
Department
(14) Representative of the Optional Member
Finance Department(of
Deputy Secretary level)
(15) Representative of the P&D ----- Optional Member
(Chief of Section level)
(16) Chairmen of the Zila Councils ----- Members
in the Division
Note 3-A The composition of the Divisional / District Development Committee shall be notified by the P& D
Department in consultation with the Finance Department from time to time. (Earlier Note 3-A substituted vide Finance
(B) The Power of approval of schemes by the Divisional Committee Divisional / District Development Committee
(Substituted vide Finance Department’s Notification No. FD(FR) II-2/89 dated 03-12-1998)shall be subject to the
following conditions;-
(a) No re-appropriation will be made from one scheme to another without prior approval of the Finance Department
and the Planning and Development Department.
(b) Posts created under th approved schemes shall not include any Post I Grade 17 or above. Wherever any Grad
17 post or above is involved prior approval of the finance Department would be necessary.
(c) Prior notice of the meeting of the committee shall be sent simultaneously to the Administrative Department,
Planning and Development Department and the Finance Department, not less than 10 days in advance of the
scheduled meeting, in which the scheme is to be discussed. Attendance of Finance And P&D Departments
would, however, be optional.
(c-a) The notice / agenda of the meeting shall be furnished to Finance and Planning and Development Departments
at least 7 days in advance of the convening of the meeting. (Added vide Finance Department’s Notification No.
FD(FR) II-2/89 dated 03-12-1998)
(c-b) The minutes of the meeting shall be furnished simultaneously to Finance Department, concerned Chief of
Section, Assistant Chief (Computer) and Assistant Chief (Coord), P & D Department. (Added vide Finance
(d) The Committee shall not be competent to approve any scheme based on subsidy.
(e) After the issue of the proceedings by the Secretary of Divisional Committee, the administrative approval will be
issued by the Divisional Officers of the concerned Department under the signature of the Divisional
Commissioner.
(f) No Scheme would be implemented unless it is approved and reflected in the annual Development Programme
or unless anticipatory approval for its funding/execution in the budget has been obtained from the P&D
30

1 2 3 4
Department and the Finance Department.
(C) The power of approval of schemes by the Zila Councils shall be subject to the following conditions:-
(a) No re-appropriation will be made from the scheme to another without prior approval of the Finance Department
and the Planning & Development Department.
(b) Posts created under the approved schemes shall not include any post in Grade 17 or above. Wherever any
Grade 17 post or above is involved, prior approval of the Finance Department would be necessary.
(c) The Council shall not be competent to approve any schemes based on subsidy.
(d) No scheme would be implemented unless it is approved and reflected in the Annual Development Programme
or unless anticipatory approval for its funding/execution in the budget has been obtained from the P&D
Department and the Finance Department
Note—4 The delegation of powers to the Administrative Departments in sub-committees and Category –I
Officers shall be subject to the condition that a development schemes having a subsidy element shall
be brought to the PDWP for approval irrespective of its cost.
Note 4 The delegation of powers to the Administrative Department in Development Sub-Committee and officers in
category-I shall be subject to the condition that a development scheme having a subsidy / foreign aid
element shall be brought to the PDWP for approval irrespective of its cost. (Substituted vide Finance
Note—5 (i) The powers of the following Category-I Officers to approve Schemes stand withdrawn for sectors and
sub-sectors noted against each, because these powers have been delegated to Zila Council--
Serial No. Name of Sector Designation of Head of Attached
Department
1. Rural Development (except foreign Director General, Local Government
aided or province-wide schemes). and Rural Development
2. Rural Water Supplies Chief Engineer, Public Health
Engineering Department.
3. Rural Health Unit & Rural Health Director, Health Services/Deputy
Centre) Director, Health Services.
4. Education (Primary, Middle & high Director, Public Instruction/All .
School Level in rural areas). Divisional Directors of Education.
(Entry deleted vide Finance (Entry deleted vide Finance
Department’s Notification No. FD Department’s Notification No. FD
(FR)II-2/89(P0) dated 23-10-1995) (FR)II-2/89(P0) dated 23-10-1995)
(ii) The powers of Administrative Department in Sub-Committees to approve schemes upto Rs. 25 lac also stand
withdrawn for the sectors mentioned in (i) above and the following sectors, because these powers have been
31

1 2 3 4
delegated to the Divisional Committees and Zila Councils:–
1. Rural Water Supplies Chief Engineer, Public Health
2. Rural Health (Basic Health Units & Director, Health Services/Deputy
Rural Health Centers). Director, Health Services.
3. Education (Primary, Middle & High Director, Public Instruction/All
School level in rural areas). Divisional Directors of Education.
4. Urban Water Supplies Chief Engineer, Public Health
5. Government Servants Housing Chief Engineer/Deputy Chief
excluding Houses in Lahore City. Engineer, Buildings Department.
6. Government Offices and Buildings Chief Engineer Buildings
Department, Deputy Chief Engineer,
Buildings Department.
7. Local Development. Director General, Local Government
and Rural Development Department.
Note—6 The Sub-Divisional Development Committee, Murree shall comprise the following:–
i) Assistant Commissioner, Murree. Chairman
ii) Chairman, Municipal Committee, Murree. Member
iii) Secretary, Murree Improvement Trust. Member
iv) Executive Engineer, Highways, Murree. Member
v) Executive Engineer, Buildings, Murree. Member
vi) Executive Engineer, P.H.E.D., Murree. Member
5. Re-appropriation of funds. Administrative Department Full powers subject to the following
Officers in Category-I conditions:–
(1) No re-appropriation will be
made from one Grant to
another.
made from the funds allocated
for a particular financial year
after the expiry of that financial
year.
(3) Re-appropriation will not be
32

1 2 3 4
made between funds authorised
for expenditure charged upon
the Provincial Consolidated
Fund and other expenditure.
made to meet expenditure not
sanctioned by an authority
competent to sanction it. (If the
authority sanctioning re-
appropriation of funds for a
particular purpose is authorised
to sanction expenditure for that
purpose its order of re-
appropriation will operate as
sanction for such expenditure
also).
made to meet expenditure on
purposes not contemplated in
the Schedule of Authorized
Expenditure pertaining to a
particular financial year. If funds
to meet such expenditure are
available under the relevant
grant, re-appropriation to meet
such expenditure may be made
but only after a token sum has
been authorized through a
Supplementary Grant.
made to meet expenditure for a
purpose the allotment for which
was specifically reduced or
refused by the Provincial
33

1 2 3 4
Assembly.
(7) Re-appropriation will not involve
under-taking of recurring
liability.
made out of lump sum
provision.
(9) No authority subordinate to the
one which reduced an allocation
will increase such reduced
allocation by means of re-
appropriation.
made to or from “Basic Pay of
Officers” and “Basic Pay of Staff
and Regular
Allowances.”(Regular
allowances added vide Finance
Department’s Notification No.
FD(FR)II-5/82(Vol-II) dated 20-
01-1992)
made from and to the provisions
for secret service expenditure.
made so as to divert the
provision for specified new
items to other purposes.
made so as to convert the
provision specifically made for
expenditure in foreign exchange
into expenditure in local
currency.
34

1 2 3 4
made from the sub-head
“Surrenders or Withdrawals
within the Grant”.
made from a unit with intention
of restoring the diverted
appropriation to that unit when
savings become available under
other units later in the financial
year.
(16) In the case of expenditure on
works:–
(a) No re-appropriation will
be made to meet any
expenditure which is
likely to involve further
outlay in a future
financial year.
(b) No re-appropriation will
be made from or to the
units “Major Works”,
“Minor Works” and
“Reports” or
Maintenance and
Repairs”;
(c) No re-appropriation will
be made from the
allotment for a new
original major work to
any other work or item or
vide versa; and
(d) Re-appropriation can be
made from an original
35

1 2 3 4
major work in progress
only to a work or works
of the same category.
(17) In the case of development
schemes:–
(a) Re-appropriation will not
be made except for
approved schemes; and
(b) The approved cost of the
scheme will not be
exceeded, through re-
appropriation, by more
than 10% of the amount
for which the scheme
has been
administratively
approved.
made out of the budgetary
allocations under “Electricity,
POL, Gas, and Telephone
charges Rent, Rates & Taxes”
without the prior approval of the
Finance Department.( Rent,
rates and taxes added vide
Finance Department’s
Notification No. FD(FR)II-
5/82(Vol-II) dated 20-01-1992)
(19) No re-appropriations will be
made from one detailed function
to another. (Added vide Finance
FD(FR)II-5/82.Vol-II, dated
20.01.1992)
36

1 2 3 4
Note: Lahore High Court, Lahore shall
have full powers for re-
appropriation of funds within the
allocated budget under
intimation to the Finance
Department subject to the
condition that the existing
procedure for the provision of
funds in the budget would
continue. (Finance
FD(FR)II-5/82.Vol-III, dated
23.07.1992)
6. Power to declare motor vehicles, (i) Administrative Department. Full Powers.
T&P machinery, equipment, spares
and stores, as surplus.
(ii) Officers in Category- Upto the value of Rs. 4 lac per item.
(iii) Officers in Category-II Upto the value of Rs. 50,000 per item.
(iv) Officers in Category-III Upto the value of Rs. 10,000 per item.
6-A Power to declare motor vehicles, (i) Administrative Department Full Powers.
T&P machinery, equipment, spares .
and stores, as unserviceable.
(ii) Officers in Category-I Upto the value of Rs. 4 lac per item.
(iii) Officers in Category-II Upto the value of Rs. 50,000 per item
(iv) Officers in Category-III Upto the value of Rs. 10,000 per item.
7. Powers to sell surplus or (i) Administrative Department Full Powers.
unserviceable motor vehicles, T&P, .
machinery, equipment, spares and
stores by auction.
(ii) Officers in Category-I Full Powers
37

1 2 3 4
(iii) Officers in Category-II Upto Rs. 1 Lac at a time.
(iv) Officers in Category-III Upto Rs. 20,000 at a time.
(v) Officers in Category-IV Upto Rs. 5,000 at a time.

Note: – The amounts indicated in items, 6, 6-A and 7 above refer to un-depreciated book value.
7-A Purchase and replacement of (i) Administrative Department Full powers subject to the following
vehicles including commercial (ii) Officers in Category-I. conditions:–
vehicles Jeeps and Land Rovers. (i) The strength of vehicles in the
Department has been
sanctioned by the Finance
Department, and the purchase/
replacement is required for
keeping up the sanctioned
strength.
(ii) The vehicle to be replaced has
been condemned by the
competent authority.
(iii) The sanctioning authority is
satisfied that the work for which
the vehicle was originally
sanctioned has not under gone
a substantial reduction making it
redundant to replace the
vehicle.
7-B Powers to sanction and incur
expenditure on repairs, replacement
of parts, overhauling, etc. to the light
machinery, motor vehicles and other
tools and plants subject to the
restrictions that:–
(i) that the repairs are carried in (i) Administrative Department Upto Rs. 1 lac or 50 percent of the
the Government Workshop. book value of the machinery whichever
is less.
38

1 2 3 4
(ii) in absence of Government (ii) Officers in Category-I Upto Rs. 1 lac or 50 percent of the
Workshop open tenders are book value of the machinery whichever
invited. is less.
(iii) The expenditure is (iii) Officers in Category-II Upto Rs. 25,000 or 25 percent of the
economical with reference to the book value of the machinery whichever
service period of the tools, is less.
plants and machinery.
(iv) Officers in Category-III Upto Rs. 10,000 or 50 percent of the
book value of the machinery whichever
is less.
(v) Officers in Category-IV Rs. 1,000/-
8. Power to order refund in accordance (i) Administrative Department Full Powers
with the rules or in pursuance of
decisions of Courts in respect of
which no appeal is proposed to be
filled.
(ii) Officers in Category-I Full Powers
(iii) Officers in Category-II Upto Rs. 2 lacs.
(iv) Officers in Category-III Upto Rs. 50,000/-

9. Powers to suspend collection of (i) Administrative Department For a period not exceeding one year.
Government dues. .
(ii) Officers in Category-I For a period not exceeding 3 months
10. Remission of Government dues in (i) Administrative Department Full Powers.
accordance with the rules.
(ii) Officers in Category-I Full Powers.
11. Advances to Government Servants. (i) Administrative Department. Full powers to sanction advance for
(ii) Officers in Category-I construction/purchase of a house or
(iii) Officers in Category-II purchase of motor car or any other
means of conveyance or purchase of
typewriters.
(iv) Officers in Category-III Full powers to sanction the above
mentioned advances to the Civil
39

1 2 3 4
servants they are competent to appoint.
Note: - The above powers are to be
exercised subject to the availability of
funds being certified by the Audit
Officers concerned.
12. To write off losses on account of Administrative Department Upto Rs. 10,000 provided a report is
negligence and fraud. sent to the Accountant General.
13. To write off losses other than those (i) Administrative Department Upto Rs. 20,000/-
due to negligence or fraud.
(ii) Officers in Category-I Upto Rs. 5,000/-
14. Powers to sanction investigation of (i) Administrative Department Full powers in respect of T.A. claims
claims of Government servants to (ii) Officers in Category-I not more than 3 years old, and other
arrears of pay, allowances, etc. claims not more than 6 years old.
(iii) Officers in Category-II Full powers in respect of claims not
(iv) Officers in Category-III more than 3 years old of Government
(v) Officers in Category-IV servants to whom they are competent
to support.
15. (a) Leases of Land pertaining to (i) Administrative Department Full Powers subject to leases being
Government buildings. openly auctioned for a period of one
year at a time.
(b) Leases of fruit trees and sale (ii) Officers in Category-I - do -

of grass growing in the
compounds of Government
Buildings/Land.
(iii) Officers in Category-II - do -
16. Power to dismantle and sell- (i) Administrative Department Upto the value of Rs. 2,00,000/-
unserviceable buildings.
(ii) Officers in Category-I Upto the value of Rs. 1,50,000/-
Note: –T.A. Claims more than 3 years old, and claims of arrears of pay and allowances other than T.A. more than 6
years old, require the sanction of the Finance Department for payment without investigation by audit.
17. Power to sanction reimbursement of (i) Administrative Secretary. Upto Rs. 10,000/-
Medical Charges. (ii) Heads of Attached Upto Rs. 5,000/-
Department/ Commissioner (Sr. No. 17 added vide Finance
40

1 2 3 4
of the Division. Department’s Notification No. FD (FR)
II-2/89(P), dated 02.06.1999).
The powers of Administrative Secretary
were enhanced upto Rs. 20,000/- and
those of Commissioners of Divisions/
Heads of Attached Departments upto
Rs. 10,000/- vide Finance Department’s
Notification No. FD (FR) II-2/89(P),
dated 23.05.2000.
District Coordination Officers in the
Punjab were given powers to sanction
reimbursement of medical charges upto
Rs. 10,000/- and the Executive District
Officers were given powers to sanction
reimbursement of medical charges upto
Rs. 3,000/- vide Finance Department’s
Letter No. FD (FR) II-2/89, dated
01.09.2001.
Powers delegated to the Judiciary for reimbursement of medical charges vide Finance Department’s Letter No. FD
(FR) II-2/89, dated 13.11.2002 are as follows:
(i) Honourable Chief Justice, Upto Rs. 20,000/-
Lahore High Court, Lahore.
(ii) Registrar, Lahore High Court, Upto Rs. 10,000/-
Lahore.
(iii) District and Sessions Judges. Upto Rs. 10,000/-
PART-II SPECIAL POWERS TO CERTAIN DEPARTMENTS AND OFFICERS
Note: Powers specified in this part are in addition to and not in substitution of the powers mentioned in Part-I.
AGRICULTURE DEPARTMENT1
1
The text regarding financial powers delegated to the officers of the Agriculture Department vide the Delegation of Financial Powers Rules, 1990 was
substituted by the one reproduced in this book vide Government of the Punjab, Finance Department’s Notification No. FD(FR)II-I/78-V-II dated 1st March 2002.
41

1 2 3 4
Note (1) Wherever the tern “Director-General of Agriculture” is used, it will include Director-General of
Agriculture (Extension), Director-General of Agriculture (Field), Director-General of Agriculture
(Research), and Director- General of Agriculture (On Form Water Management).
(2) Wherever the term “Director of Agriculture” is used, it will include all Directors of Agriculture & other
officers of the Agriculture Department of equivalent rank and status in-charge of independent offices.
(3) Wherever the term “Deputy Director of Agriculture” is used, it will include all Deputy Directors of
Agriculture and other officers of the Agriculture Department of equivalent rank and status in-charge
of independent offices.
(4) Whenever the term “Extra Assistant Director of Agriculture” is used, it will include all Extra Assistant
Directors of Agriculture and other officers of the Agriculture Department of equivalent rank and status
in-charge of independent offices.
AGRICULTURE WING
A- PROVINCIAL LEVEL OFFICES
1 To sanction prizes for fruit and i) Director General Agriculture Full powers
agricultural produce competitions (Extension & AR), Punjab
ii) Director of Agriculture Full powers
iii) Deputy Director of Agriculture Upto Rs. 20000/ at a time.
2 To sanction expenditure on the i) Full Powers.
purchase (at fixed rates) of improved Director of Agriculture.
seeds and other seed deports
commodities, including bags (under
Seed Depots Rules) for distribution
to the growers.
ii) Upto Rs.20,000/- at a time.
Deputy Director of Agriculture.
iii)
Extra Assistant Director of Upto Rs.5,000/- at a time
Agriculture.
3. To sanction expenditure on the Directorate of Agriculture and other Full Powers
purchase of seeds, manures, Disbursing Officer of the Agriculture
implements, the insecticides, the Department.
bags for general use in the
Department.
4. To sanction expenditure for i) Director of Agriculture. Full Powers
42

1 2 3 4
purchase of livestock for use at
department/ institutions.
ii) Deputy Director of Upto Rs. 20,000/- at a time.
Agriculture.
Iii) Other Disbursing & Upto Rs. 50,000/- at a time.
Disbursing Officers.
5. To sanction expenditure on: -
a) Purchase of chemicals, i) Director General Agriculture. Full powers (a) to (g) subject to the
equipment and apparatus conditions that the purchase should be
required by research made in accordance with the rules –
laboratory, training institutes Purchase Manual.
and other departmental
officers;
b) Purchase of aviation spirit for ii) Director of Agriculture. Full powers (a) to (g) subject to the
aerial sprays; conditions that the purchase should be
made in accordance with the rules –
Purchase Manual.
iii) Deputy Director of Upto Rs. 25, 000/- at a time (a) to (g).
Agriculture.
iv) Other Disbursing Officers Upto Rs. 5, 000/- at a time (a) to (g).
c) Purchase of petrol, Oil, v) Agriculture Engineer Full powers in respect of time (b),(c),
lubricants and spare parts of (d),(f) and (g) subject to the condition
vehicles and agriculture that purchase should be made in
machinery and incurring of accordance with the rules Purchase
other expenditure on their Manual
general overhauling and
repair;
d) Purchase of tyres and tubes vi) Assistant Agriculture Upto Rs. 10,000/- including items (b),
for vehicles and tractors and Engineer (c), (d) and (g) subject to the conditions
similar other agricultural that purchase should be made in
machinery; accordance with the rules- Purchase
Manual.
e) Purchase of photographic
material for publicity works;
43

1 2 3 4
f) Purchase of Tarpaulines
required for department
experimental research and
seed farms and covers for
vehicles
g) Building of bodies on trucks.
5A. To sanction expenditure on Administrative Department. Full Powers, subject to the conditions
purchase of agricultural machinery. that purchase should be made in
accordance with the rules- Purchase
Manual.
6. To accord technical sanction to i) Director General Agriculture. Full Powers
construction of buildings and
execute the works themselves.
ii) Director of Agriculture. Rs. 500,000/-
iii) Deputy Director of Agriculture Rs. 100,000/-
NOTE: The technical sanction will be
given by the Building Department.
6A. Powers to approve estimates in case i) Director General of Full Powers
of ordinary and special repair of Agriculture
office buildings
ii) Director of Agriculture Rs. 500,000/
iii) Deputy Director of Agriculture Rs. 100,000/
6B. Powers to approve estimates in case i) Director General of Rs. 100,000/ in each case.
of ordinary and special repair to Agriculture
residential buildings for execution of
maintenance and repair work
ii) Director of Agriculture Rs. 40,000/ in each case.
iii) Deputy Director of Agriculture Rs. 20,000/ in each case.
7 Powers to declare surplus and sell i) Director General Agriculture Full Powers
44

1 2 3 4
agricultural produce
ii) Director of Agriculture or the Full powers to sell farm produce by
Extra Assistant Director of open auction through a committee
Agriculture, if specially constituted by Director / Director
nominated by Director General Agriculture
General Agriculture/ Director
of Agriculture
8 To sanction dismantling and selling i) Director General of Full Powers
unserviceable building constructed Agriculture
out of departmental funds under
minor head “Works”
ii) Director of Agriculture Rs. 40,000/
iii) Deputy Director of Agriculture Rs. 10,000/
9 Powers to accord technical sanction i) Director Soil Conservation Full Powers
for soil and water conservation
works
ii) Deputy Director Soil Rs. 100,000/-
Conservation / Agricultural
Engineer Soil Conservation
iii) District Soil Conservation Rs. 60,000/-
Officer
Provided that excess over the amount
for which the administrative approval
has been accorded does not exceed 10
per cent. In case the excess exceeds
10 per cent, fresh administrative
approval will be required.
10 Deleted Deleted Deleted
11 To accord technical sanction to 1) Director, On-Farm Water Full Powers.
estimates for construction of a water Management Development
course. Project.
2) Water Management Rs. 500,000/-
Coordinator,
12. To sanction expenditure on 1) Director, On-Farm Water Full Powers.
45

1 2 3 4
purchase of material to be used on Management Development
works (each Water Course to be Project.
considered as an independent
work).
2) Water Management Rs. 200,000/- for each item.
Coordinator,
13 Expenditure on carriage and 1) Director, On-Farm Water Full Powers.
handling of various stock materials. Management Development
Project.
2) Water Management Rs. 1500,000/- in each case.
Coordinator,
B. DISTRICT GOVERNMENT OFFICERS:
1 To sanction prizes for fruit and i) Executive District Officer Full Powers.
agricultural produce competitions. (agriculture).
ii) District Officer Agriculture Upto Rs. 20,000/- at a time
Extension, OFWM, Soil
Fertility, Soil Conservation.
2. To sanction expenditure on the i) Executive District Officer Full Powers.
purchase (at fixed rates) of improved (agriculture).
seeds and other seed depots
commodities, including bags (under
Seed Depots Rules) for distribution
to the growers.
ii) District Officer Agriculture Rs. 5,000/- at a time
iii) Deputy District Officer Rs. 5,000/- at time.
Agriculture, Extension,
OFWM, Soil Fertility, Soil
Conservation.
3. To sanction expenditure on the i) Executive District Officer Full Powers.
purchase of seeds, manures, (agriculture).
implements, the insecticides, the
bags for general use in the
46

1 2 3 4
Department.
4. To sanction expenditure for i) Executive District Officer Full Powers.
purchase of livestock for use at (agriculture).
department/institutions.
iii) Deputy District Officer Rs. 5,000/- at a time
Conservation.
5 To sanction expenditure on :-
a) Purchase of Chemical i) Executive District Officer Full Powers (a) to (g) subject the
equipment and apparatus (Agriculture). condition that the purchase should be
required by research made in accordance with the rules
laboratory, training institutes Purchase Manual.
and to he departmental
officers;
b) Purchase of aviation spirit for ii) District Officer Agriculture, Rs. 25,000/- at a time (a) to (g)
aerial sprays; Extension, OFWM, Soil
Fertility soil Conservation.
c) Purchase of petrol, oil iii) Other Drawing & Disbursing Rs. 25,000/- at a time (a) to (g)
lubricants and spare parts of Officers.
vehicles and agriculture
machinery and incurring of
other expenditure on their
general overhauling and
repair;
d) Purchase of tyres and tubes Rs. 5,000/- at a time (a) to (g)
for vehicles and tractor and
similar other agricultural
47

1 2 3 4
machinery;
e) Purchase of photographic
material for publicity works;
f) Purchase of Tarpaulines
required for departments
experimental research and
seed farms and covers for
vehicles;
g) Building of bodies on trucks
6. To accord technical sanction to i) Executive District Officer Rs. 40,000/-
construction of buildings and (agriculture).
execute the works themselves.
ii) District Officer Agriculture Rs. 10,000/-
iii) Deputy District Officer Rs. 5,000/-
Conservation.
6A. Powers to approve the estimates in i) Executive District Officer Rs. 5,000/-
case of ordinary and special repair (agriculture).
of office buildings.
given by executive
District Officer Works
6B Powers to approve the estimates in i) Executive District Officer Rs. 40,000/-
case of ordinary and special repair (agriculture).
to residential buildings.
48

1 2 3 4
given by executive District Officer
(Works).
7 Powers to declare surplus and sell Executive District Officer Full Powers.
agriculture produce. (Agriculture). Auction will be carried out by the
Committee consisting of :
i) EDO (Agriculture).
ii) DOA (Extension).
iii) DDOA (Extension).
8. To sanction dismantling and selling i) Executive District Officer Rs. 40,000/-

unserviceable building constructed (agriculture).
out of departmental funds under
minor head “Works”;
iii) Deputy District Officer Rs. 5,000/-
Conservation.
9 Powers to accord technical sanction 1) Executive District Officer Full Powers
for soil water conservation works. (agriculture).
2) District Officer Agriculture Rs. 100,000/-
3) Deputy District Officer Rs. 60,000/-
Conservation.
Provided the excess over the amount
for which the administrative approval
has been accord does not exceed 10
percent, fresh administrative approval
49

1 2 3 4
will be required.
10 Deleted. Deleted. Deleted.
11 To accord technical sanction to 1) Executive District Officer Full Powers
estimates for construction of a water (Agriculture).
course.
2) District Officer Agriculture, Rs. 500,000/-
OFWM.
12 To sanction expenditure on 1) Executive District Officer Rs. 1,500,000/-
purchase of materials to be used on (Agriculture).
works (each Water Course to be
considered as an independent
work).
2) District Officer Agriculture, Rs. 200,000/- for each item.
OFWM.
13 Expenditure on carriage and 1) Executive District Officer Rs. 1,,000,000/-
handling of various stock materials. (Agriculture).
2) District Officer Agriculture, Rs. 15,000/- in each case.
OFWM.
LIVESTOCK AND DAIRY DEVELOPMENT DEPARTMENT
Note (1) Wherever the tern “Director-General” is used, it will include Director-General (Extension), and Director-
General (Research) of the Livestock & Dairy Development Department.
(2) Wherever the term “Director” is used, it will include all other officers incharge of independent offices
who are declared by government equal in status to the Director, Livestock & Dairy Development
Department.
(3) Wherever the term “Deputy Director” is used, it will include all other officers incharge of independent
offices who are declared by government equal in status to the Deputy Director, Livestock & Dairy
Development Department.
1. Power to undertake departmentally 1. Director General. Rs. 50,000/-
petty construction and repair works.
2. Director. Rs. 30,000/-
3. Deputy Director. Rs. 10,000/-

2. Power to invite tenders for 1. Heads of Institutions in BPS- Full Powers.
50

1 2 3 4
consumable stores. 18 and above.
2. Other Heads of Institutions Upto Rs. 10,000/-
who are disbursing officers.
Subject to the condition that the
procedure laid down in the Purchase
Manual, where applicable is followed.
3. Power to sanction acceptance of the (i) Director. Full Powers.
above mentioned tenders.
(ii) Heads of Institutions in BPS- Upto Rs. 10,000/-

18
(iii) Other Heads of Institutions Rs. 2,000/-

who are Disbursing Officers.
4. Fixation of prices for the sale of (i) Director of Livestock & Dairy Full powers on the basis of the rates
animal produce and by products. Development Department. prevailing in the market.
(ii) Officers in Category II and III Powers upto Rs. 5,000 on the basis of
the rates prevailing in the market.
5. Writing off loss of livestock due to 1. Administrative Department. Rs. 50,000/-
natural causes.
2. Director General. Rs. 30,000/-
3. Director. Rs. 20,000/-

Note: –The words Director of Livestock and Dairy Development Department include all other field officers of Livestock
and Dairy Development Department who are declared by Government equal in status to Director of
Livestock and Dairy Development Department.
FORESTRY, WILDLIFE, FISHERIES & TOURISM DEPARTMENT
(Added vide Finance Department’s Notification No. FD(FR)II-2/89, dated 03.04.1991)
(A) FOREST WING

1. Creation and appointment of work- (i) Chief Conservator of Forests. Full Powers.
charged establishment.
(ii) Conservator of Forests. On salaries not exceeding Rs. 2,000
P.M.
51

1 2 3 4
(iii) Divisional Forests Officers. On salaries not exceeding Rs. 1,350/-
Provided that:
(a) Funds are available in the
sanctioned estimates.
(b) Powers are exercised only
when orders to commence work
have been received.
(c) Monthly wages allowed to the
work charged establishment do
not exceed the emoluments
including allowances admissible
to the regular establishment of
the same category; and
(d) Duration of the seasonal posts
does not exceed six months.
2. Power of technical sanction in
respect of works chargeable to
“51700-Fore strength the
Development and non-development
budgets.
(a) For original works. (i) Administrative Department. Full Powers.
.
(ii) Chief Conservator of Forests Rs. 20 lac.
(iii) Conservator of Forests. Rs. 10 lac.
(iv) Divisional Forest Officers. Rs. 1 lac.

(b) For special and ordinary (i) Administrative Department. Full Powers.
repairs including .
replacements and renewal of .
existing works.
(ii) Chief Conservator of Forests Rs. 50,000/-
52

1 2 3 4
(iii) Conservator of Forests. Rs. 20,000/-
(iv) Divisional Forest Officers Rs. 5,000/-

3. Power to enter into forest contracts (i) Administrative Department. Full Powers.
(for disposal of forest produce) and
to fix the terms of the contracts.
(ii) Chief Conservator of Forests. Rs. 20 lacs.
(iii) Conservator of Forests. Rs. 10 lacs.

(iv) Divisional Forest Officers and Rs. one lac.
other officers in
corresponding. Provided open auction takes place or
tenders are invited and the highest bid
or offer is accepted.
3-A (a) Sale of Forest produce to Chief Conservator of Forests/ Full powers at the rates obtained in the
Government Departments, Conservator of Forest. last auction or at average rates of last
Autonomous four auctions whichever is higher.
Bodies/Institution.
(b) Sale of minor forest produce, Chief Conservator of Forests/ Full Powers.
e.g. seed, stamps, grazing Conservator of Forest.
grass, Karries, brushwood,
etc. at fixed rates.
4. Powers to sanction _____ and (i) Administrative Department Rs. 5 lac.
plants and tents for various forest
works at rest house and purchase of
office furniture.
(ii) Chief Conservator of Forests. Rs. 4 lac.
(iii) Conservators of Forests. Rs. one lac.
(iv) Divisional Forests Officers. Rs. 10,000/-

5. Purchase of livestock. (i) Chief Conservator of Forests. Rs. 2 lacs.
(ii) Conservators of Forests. Rs. 25,000/-

53

1 2 3 4
6. To sanction all usual payments on (i) Chief Conservator of Forests. Full Powers.
sowing or planting etc., under
“51700-forestry” in development and
non-development budget.
(ii) Conservators of Forests. Full Powers.
(iii) Divisional Forests Officers Full Powers.
7. Lease of land in Forests areas. (i) Chief Conservator of Forests. By action or tenders upto 5 years for
irrigated lands and upto 15 years for
Barani lands.
(ii) Conservators of Forests. By auction or tenders for annual leases.
(iii) Divisional Forests Officers By auction or tenders upto 50 acres in
each case for one year.
8. Powers to sanction special grant of (i) Chief Conservator of Forests. Rs. 10,000 in each case.
timber or other forests produce free
or at favourable rates for special
purposes of public utility.
(ii) Conservators of Forests. Rs. 5,000 in each case.
9. To write off irrecoverable forest (i) Administrative Department Rs. 20,000/-
revenue.
(ii) Chief Conservator of Forests. Rs. 5,000/-
(iii) Conservators of Forests. Rs. 2,000/-

10. To grant rewards in forest case:-
(i) Out of the sum accepted as (i) Chief Conservator of Forests. Full powers.
compensation not exceeding
3/4th of the amount
realized.
(ii) Conservators of Forests. Upto Rs. 25,000/- in each case.
(ii) Out of the sum accepted as (iii) Divisional Forest Officers. Upto Rs. 5,000/- in each case
compensation plus value of
property not exceeding 3/4th
of the amount realized.
54

1 2 3 4
11 Powers regarding acceptance of (i) Chief Conservator of Forests. Full Powers.
tenders for forest work (or civil works
of Forest Department such as
Construction of buildings and
conservancy work etc.
(ii) Conservator Forests. Rs. 50 lac.
(iii) Divisional Forest Officers. Rs. 5 lac.

These powers are subject to the
conditions that:–
(i) the normal procedure laid down
for invitation of tenders is
followed.
(ii) the rates quoted and/or
amounts tendered are such that
the total cost of the project/work
will not exceed the amount for
which technical sanction has
been accorded by more than
4.5%.
(iii) where competitive tenders are
invited under the rules, in case
the lowest tender from an
approved contractor is not
accepted, reasons should be
recorded and further approval
should be obtained from (a) the
Chief Conservator of Forests for
tenders upto the value of Rs. 10
lac, (b) the Administrative
Department if the value of the
tender is more than Rs. 10 lac
but not more than Rs. 20 lac,
and (c) the Finance Department
55

1 2 3 4
if the value of the tender is more
than Rs. 20 lac.
12. To sanction leases for specific (i) Administrative Department. Upto Rs. 50,000 per month.
purposes such as Mills, timber .
depots, etc.
(ii) Chief Conservator of Forests Upto Rs. 12,000 per month.
13. To sanction sale of livestock and its (i) Administrative Department. Full powers.
by products. .
(ii) Chief Conservator of Forests Rs. one lac per annum.
(iii) Conservator of Forests. Rs. 20,000 per annum.
(iv) Divisional Forest Officers.Rs. 10,000 per annum.

Provided sale is made by auction or
open tenders.
Note:– The term Divisional Forest Officer includes Deputy Director Sericulture, Project Supervisor Range and pasture
Improvement Scheme maslakh and the Project Director Lehrar Valley Scheme Murree Hills,
Rawalpindi.
(B) FISHERIES WING
1. Power to fix rates for disposal of fish. Director of Fisheries. Full powers to determine rates at which
fish caught on Government account
may be sold.
Note:– The Director of Fisheries will ensure that rates so fixed are not below the market rates.
2. To sanction expenditure on the (i) Director General, Fisheries. Full powers.
purchase of fish seed, manure,
fishing implements and breed fish,
etc.
(ii) Deputy Director, Fisheries. Rs. 10,000 in a year.
(iii) Assistant Director, Fisheries. Rs. 5,000 in a year.

3. To sanction expenditure on Director-General, Fisheries. Full powers.
purchase of chemicals, equipment
56

1 2 3 4
and apparatus required at Research
Stations, Hatcheries, Nurseries and
Training Centers.
4. To sanction dismantling and selling (i) Director General, Fisheries. Rs. 20,000/-
unserviceable buildings, tanks and .
other civil works constructed out of .
departmental funds under minor
head “Works”.
(ii) Deputy Director, Fisheries Rs. 10,000/-
(iii) Assistant Director, Fisheries Rs. 5,000/-

5. To accept tenders of fishing on Director-General, Fisheries. Full powers.
share basis from government forms
and other public waters reserved for
departmental operations.
6. Lease of land for grazing of cattle or Director-General, Fisheries. Full powers by open auction or tenders
cultivation of fruit trees in fisheries for one year.
project areas.
7. Sale of trees and other products in Director-General, Fisheries. Full powers by open auction or tenders
fisheries project areas. for one year.
8. To approve highest bid of fishing (i) Director General, Fisheries. Full powers.
leases in open auction.
(ii) Deputy Director, Fisheries. Rs. 50,000/-
(iii) Assistant Director, Fisheries. Rs. 10,000/-

Subject to the condition that the highest
bid is more than 10% of the last auction
or average bid of last 3 years,
whichever is more.
Director-General, Fisheries. Full powers subject to condition that
open auction is held by the Auctioning
Authority, i.e. Assistant Director,
Fisheries, under the Auction
Committees as under:–
57

1 2 3 4
DISTRICT AUCTION COMMITTEE
Assistant Director of Chairman
Fisheries of the District Auctioning
Authority.
Assistant Warden of
Fisheries of the respective
district. Member
Any other Assistant Director
of Fisheries of the adjoining
district. Member.
DIVISIONAL AUCTION COMMITTEE
Deputy Director, Fisheries
of the respective division Chairman
Assistant Director, Auctioning
Fisheries of the respective Authority
district. &
Member.
Assistant Director, Fisheries
of adjoining district. Member.
PROVINCIAL AUCTION COMMITTEE
Any Deputy Director Nominated as
Chairman by
the Director
General
Assistant Director, Auctioning
Fisheries of the respective Authority
District & Member
Any Assistant Director of
the Directorate. Member.
9. To auction fishing rights. Deleted vide Finance Department’s
Notification No. FD(FR)II-2/89, dated
03.04.1991
(C) PARKS & WILDLIFE WING
58

1 2 3 4
1. Power to accord technical sanctions
in respect of works chargeable to
“51700-Forestry” in development
and non-development budget.
(a) For original work. (i) Administrative Department. Full powers.
(ii) Conservator of Forests Rs. 15 lac.

(Parks & Wildlife).
(iii) Deputy Game Warden. Rs. one lac.

Provided the excess over the amount
for which administrative approval has
been accorded does not exceed 10%.
(In case the excess exceeds fresh
administrative approval will be required)
(b) For special and ordinary (i) Administrative Department. Full powers.
repairs including
replacement/renewal of existing
work.
(ii) Conservator of Forests Rs. 20,000/-
(Parks & Wildlife).
(iii) Deputy Game Warden. Rs. 5,000/-

2. Power to sanction purchase of feed (i) Conservator of Forests Full powers.
for animals, chemicals, medicines, (P&W).
baits, cartridges and other materials.
(ii) Deputy Game Warden. Upto Rs. 10,000 at a time.
3. Purchase of Livestock and Wildlife Conservator of Forests (P&W). Full powers.
species.
4. To sanction all usual payments on (i) Conservator of Forests Full powers.
sowing planting afforestation, under (P&W).
“Preservation of Wildlife & Control of
Hunting”.
59

1 2 3 4
(ii) Deputy Game Warden. Full powers.
5. Supply of Wildlife free or at (i) Administrative Department. Full powers.
favourable rates for special
purposes of public utility/ scientific
purposes.
(ii) Chief Conservator of Forests Upto Rs. 50,000/-
(P&W)
6. Acceptance of tenders for the works (i) Chief Conservator of Forests Rs. 25 lac.
of development of wildlife and (P&W).
constructions of buildings, quarters,
cages enclosures, breeding farms,
etc.
(ii) Deputy Game Warden. Rs. one lac.
conditions that (i) the normal procedure
laid down for invitation of tendents is
followed (ii) the rates quoted and/or
amounts tendered are such that the
total cost of the project/ work will not
exceed the amount for which technical
sanction has been accorded by more
than 4.5% (iii) where competitive
tenders are invited under the rules, in
case the lowest tender from an
approved contractor is not accepted,
reason should be recorded and further
approval should be obtained from (a)
the Chief Conservator of Forests for
tenders upto value of Rs. 10 lac, (b) the
Administrative Department if the value
of the tender is more than Rs. 10 lac
but not more than Rs. 20 lac and (c) the
Finance Department if the value of the
tender is more than Rs. 20 lac.
60

1 2 3 4
7. Powers to sanction rewards for (i) Conservator of Forests Full powers according to the scale
destruction of vermines. (P&W). prescribed by the Government.
(ii) Deputy Game Warden. Full powers according to the scale

prescribed by the Government.
8. To grant cash rewards for informer (i) Conservator of Forests Full powers in accordance with the
other than government servants who (P&W). rules.
are instrumental in detecting and
bringing to notice breaches,
contraventions and infringements of
the rules and give useful and correct
information.
(ii) Deputy Game Warden. Full powers in accordance with the
rules.
9. Fixing of prices for the sale of wild Conservator of Forests (P&W). Full powers.
animals, produce and by products.
10. To sanction sale of livestock, wildlife Conservator of Forests (P&W). Full powers.
species and its by products.
ANTI-CORRUPTION DEPARTMENT
1. Grant of rewards admissible under (i) Administrative Department. Upto Rs. 5,000 in each case.
the Rules.
(ii) Director of Anti-corruption. Upto Rs. 2,000 in each case.
(iii) Additional Director, Anti- Upto Rs. 1,500 in each case.

corruption.
COMMUNICATION AND WORKS DEPARTMENT.
1. Technical Section:–
(i) In the case of original works. (i) Administrative Department. Full power provided the excess over
the amount for which the administrative
approval has been accorded does not
exceeds 10 percent (In case the excess
exceeds 10 percent fresh
administrative approval will be
61

1 2 3 4
required).
(ii) Chief Engineers. Full power provided the excess over
exceed 10 percent (In case the excess
required).
(iii) Superintending Engineers. In Highway Department works upto Rs.
75 lacs. In Buildings Department works
upto Rs. 50 Lacs. Provided the excess
over the amounts for which
administrative approval has been
accorded does not exceed 10 percent.
Upto Rs. 1.00 crore for both Highway
and Buildings Departments provided
the excess over the amount for which
(The earlier text substituted vide
Government of the Punjab, Finance
Department’s Notification No. FD(FR)II-
1/78-V-II, dated 02.06.2000)
(iv) Executive Engineers. In Highway Department works upto Rs.
15 lacs. In Buildings Department works
upto Rs. 10 lacs provided the excess
over the amount for which
In Highway Department, works upto Rs.
30.00 lacs and in Buildings
Department, works upto Rs. 20.00 lacs,
provided the excess over the amount
for which administrative approval has
62

1 2 3 4
been accorded does not exceed 10
percent. (The earlier text substituted
vide Government of the Punjab,
FD(FR)II-1/78-V-II, dated 02.06.2000)
(ii) In the case of Ordinary and (i) Administrative Department. Full Powers.
Special Repairs.
(ii) Chief Engineers. Full Powers.
(iii) Superintending Engineers. Upto Rs. 5 lac.
(iv) Executive Engineers. Upto Rs. one lac.

(iii) Powers for Special repairs to (i) Administrative Department. Full Powers.
Residential buildings.
(ii) Chief Engineers. Upto Rs. 40,000 in the case of each

building
Upto Rs. 1.00 lac in the case of each
building (Revision made vide Finance
Department’s Notification No. FD(FR)
II-I/78-Vol-II dated 13-09-2000)
(iii) Superintending Engineers. Upto Rs. 20,000 in the case of each

building
Upto Rs. 40,000 in the case of each
building. (Revision made vide Finance
(iv) Executive Engineers. Upto Rs. 10,000 in case of each

building
63

1 2 3 4
Upto Rs. 20,000 in the case of each
building (Revision made vide Finance
(iv) In case of ordinary and (i) Chief Engineers. Full Powers.

special repairs to roads.
(ii) Superintending Engineers. Upto Rs. 10 lacs.
2. Acceptance of tenders. (i) Administrative Department. Full powers.
(ii) Chief Engineers. Full powers.

(iii) Superintending Engineers. In Highway Department upto Rs. 75
lacs.
In Building Department upto Rs. 50
lacs.
Upto Rs. 1.00 crore for both Highway &
Buildings Departments (The earlier text
substituted vide Government of the
Punjab, Finance Department’s
Notification No. FD(FR)II-1/78-V-II,
dated 27.01.2001).
(iv) Executive Engineers. In Highway Department upto Rs. 15
lacs.
In Building Department upto Rs. 10
lacs.
In Highway Department works upto Rs.
30.00 lacs and in Buildings Department
works upto Rs. 20.00 lacs (The earlier
text substituted vide Government of the
dated 27.01.2001)
conditions that:–
64

1 2 3 4
(i) the normal procedure laid
down for invitation of tenders
is followed;
(ii) the rates quoted and/or
amounts tendered are such
that the total cost of a
project/work will not exceed
the amount for which
technical sanction has been
accorded by more than 4.5%;
(iii) Where competitive tenders
are to be invited under the
rules, in case the lowest
tender from an approved
contractor is not accepted
reasons should be recorded
and further approval should
be obtained from (a) the
Chief Engineers for tenders
upto the value of Rs. 10 lac
(b) the Administrative
Department, if the value of
the tender is more than Rs.
10 lac, but not more than Rs.
20 lac, and (c) the Finance
Department if the value of the
tender exceeds Rs. 20 lac.
3. To sanction employment of work
charged establishment subject to the
condition that:–
(a) Provision exists in the (i) Administrative Department. Full powers.
sanctioned estimates; (ii) Chief Engineers. Full powers.
(b) the powers is exercised only (iii) Superintending Engineers. On salaries upto Rs. 2,000/- mensum
when the order to commence On salaries upto Rs. 4,000 per
65

1 2 3 4
the work has been received; mensum (The powers revised vide
and Finance Department’s Notification No.
(c) The monthly wages allowed FD(FR)II-2/89, dated 14.05.2002).
do not exceed the (iv) Executive Engineers. On salaries upto Rs. 1,350 per
emoluments including mensum
allowances admissible to On salaries upto Rs. 3,000 per
regular establishment of the mensum (The powers revised vide
same category. Finance Department’s Notification No.
FD(FR)II-2/89, dated 14.05.2002).
(v) EDO Works & Services. On salaries upto Rs. 4,000 per
mensum (Powers granted vide Finance
2/89, dated 14.05.2002).
(vi) DO (Roads & Buildings). On salaries upto Rs. 3,000 per
mensum (Powers granted vide Finance
2/89, dated 14.05.2002).
4. Power to sanction fixation of stock (i) Administrative Department. Full powers including Powers to
limits of various Divisions. (ii) Chief Engineers. decrease any stock limits temporary or
permanently.
5. Powers to sanction Tools and plants, ORDINARY
ordinary and special.
(i) Administrative Department. Rs. 2.50 lac.
(ii) Chief Engineers. Rs. 2 lac.
(iii) Superintending Engineers. Rs. 30,000/-
(iv) Executive Engineers. Rs. 10,000/-

SPECIAL
(i) Administrative Department. Rs. 5 lacs.
(ii) Chief Engineers. Rs. 4 lacs.

66

1 2 3 4

6. Powers to sanction repairs and (i) Administrative Department. Rs. 1.50 lac.
carriage of Tools and Plants

7. Payment of compensation under the (i) Communication and Works Full powers to the amount admissible
Workmen Compensation Act. Department under the Act, provided that the
(ii) Chief Engineers. payment in each case is pre-audited
(iii) Superintending Engineers. and all cases in which there is a doubt
as to the applicability of the Act are
referred to the Chief Engineer for
obtaining legal advice.
8. Administrative approval for Works. Superintending Engineers. Upto Rs. 3 lac.
Upto Rs. 7 lac. (Power enhanced vide
FD(FR)II-1/78, dated 13.09.1990 &
12.03.1991)
Note:– These powers shall be subject to the conditions that:–
(a) No expenditure shall be incurred on a scheme unless necessary provision for such expenditure exists in the
Development Budget or the Non-Development Budget of that year, as the case may be.
(b) In case of Development Scheme copies thereof shall be sent to the Planning and Development Department
Note 2:– The scheme involving new posts shall be got cleared from the Finance Department with regard to the
proposed expenditure on staff only.
9. Leases of surplus buildings. (i) Communication and Works Full powers for a period not exceeding
Department one year after obtaining competitive
offer.
67

1 2 3 4
(ii) Chief Engineers. – do –
(iii) Superintending Engineers. – do –

10. Leases of land along Provincial (i) Communication and Works Full powers for a period of 3 years
Highways for petrol pumps at the Department subject to the conditions that the site is
prescribed rates. (ii) Chief Engineers. approved by the Divisional Petrol Pump
Committee. The land is under the
control of the Communications and
Works Department.
11. Renewal of leases for petrol pumps (i) Communication and Works For a period of 3 years at a time.
along Provincial Highways at the Department
prescribed rates.
(ii) Chief Engineers. – do –
(iii) Superintending Engineers. For one year at a time.

12. Lease of land along Provincial Chief Engineer Highways. Full powers at a prescribed rates. The
Highways for approach to petrol rate shall be reviewed by the
pumps, industrial units mills, Administrative Department in
factories, grid stations of WAPDA, consultation with the Finance
private houses and other similar Department after every two years.
premises.
13. (a) To issue work orders for (i) Executive Engineers. Upto Rs. 15,000/-
works & repair.
(ii) Sub-Divisional Officers. Upto Rs. 7,000/-
14. To divert provision for contingencies (i) Superintending Engineers. Full powers.
of a sanctioned estimate for
purchase of new items, provision for
which could not be made in the
original estimate, e.g. stationery
surveying equipment, testing
instruments and scientific drawing
instruments required for the
preparation of estimates, furniture
and equipment for site office, etc. for
68

1 2 3 4
the same work/ estimate.
(ii) Executive Engineers. Rs. 5,000 at a time.
(i) Provided that Expenditure on
survey scientific drawing and
testing instruments does not
exceed 1% of the approved
estimate; and
(ii) Diversion would not be for the
purchase of vehicles or for the
construction of residential or
office accommodation other
than the site office for the same
work/project.
of a sanctioned estimate for meeting
expenditure on minor additions to
the work and for repairs necessary
for the execution/completion of the
work.
16. To sanction sale of trees whether (i) Superintending Engineers. Full powers.
standing or fallen, green or dead by
public auction.
(ii) Executive Engineers. Upto Rs. 2,000/-
EDUCATION DEPARTMENT.
1. Purchase of scientific equipment and (i) Director, Public Instructions/ Rs. 50,000 in each case.
apparatus, furniture, instruments and Divisional Directors of
teaching material. Education, Director
Curriculum Research.
(ii) Director, Technical Rs. 50,000 in each case.
Education, Regional Director.
(iii) Principals of Degree & Rs. 10,000/- in each case.
Intermediate Colleges,
69

1 2 3 4
Principals of Training
Colleges, Principals of
Colleges of Physical
Education, Queen Mary
College, Principals of
Comprehensive High
Schools, Headmasters/
Headmistresses of High
Schools, Principals of Special
Institutions, Principals
Government Colleges of
Technology, Principals
Government College of
Commerce, Principals
Government Polytechnic
Institute for Women,
Principals Government
Technical Teachers Training
College, Principals
Government Commercial
Training Institute, Principal
Government Vocational
Teachers Training Institute
(Women) and Principals
Government Vocational
Institute for Girls.
(iv) District Education Officers. Rs. 10,000 in each case.
(v) All other disbursing Officers Rs. 2,000 in each case.
under DPI/DTE and
Divisional Directors of
Education.
These powers shall be exercised with the concurrence of the purchase
committees constituted by the Education Department.
1-A Deleted
70

1 2 3 4
2. Payment of Scholarships. Administrative Department. Full powers subject to budget provision
to determine the number of
scholarships. The scholarships to be
paid in accordance with the existing
rules applicable to various areas.
2-A Award of Scholarship to individual (i) District Education Officer. Award of Primary/Middle Schools
scholars within the number scholarships tenable in Primary and
sanctioned by the Administrative Secondary classes.
Department.
(ii) Divisional Director of Award of other scholarships above the
Education. level of Middle School Scholarships.
3. Leases of land belonging to Administrative Department. Full powers subject to rules and policy
education Department in forest area laid down.
and not borne on the books of the
Forest or any Department by
auction.
4. (i) To give technical sanction to (i) Director of Education. Upto Rs. 10,000/-
the estimates for expenditure
on painting and replacement
of glass panes of doors and
windows of educational
institutions other than
Polytechnic Institutes.
(ii) District Education Officers/ Upto Rs. 5,000/-
Principals of Colleges.
(iii) Headmaster of High Schools. Upto Rs. 2,000/-
(ii) Annual/Special Repairs of (i) Director of Technical Upto Rs. 10,000/-
buildings of Polytechnic Education.
Institutes.
(ii) Principals of Polytechnic Upto Rs. 5,000/-
Institutes.
(iii) Technical Sanction for (i) Superintending Engineers. Rs. 5 lac in each case.
ordinary and special repairs Rs. 5 lac in each case except in a case
of non-residential buildings. to which clause (ii) applies. (Revision
71

1 2 3 4
made vide Finance Department’s
Notification No. FD (FR) II-
II/69(Volume-II) dated 24-07-1994).
(ii) Executive Engineers. Rs. one lac in each case.
Full powers in respect of 1992-Flood
Damages Restoration Projects.
(Finance Department’s Notification No.
FD (FR) II-II/69(Volume-II) dated 24-07-
1994).
5. Grant-in-Aid. (i) Administrative Department. Full powers in accordance with the
rules.
(ii) Director of Education. – do –

The Superintending Engineers / Executive Engineers posted in the Civil Engineering Cell of the Education Department are delegated
the same technical / financial powers as are available to the Superintending Engineers / Executive Engineers of the Building
Department in the Delegation of Financial Powers Rules, 1990 .( Finance Department’s Notification No. FD(FR)II-II/69 dated 10-07-
1990).
FINANCE DEPARTMENT.
1. Deleted.
FOOD DEPARTMENT.
1. (i) Powers to accept tenders in (i) Administrative Department. Full powers provided the prescribed
respect of transportation procedure for invitation of tenders is
handling and labour charges followed.
(including charges for loading (ii) Deputy Director Food.
unloading stacking, un-
stacking weighting etc.) of
Government stocks.
(ii) Powers to accept quotations (i) Administrative Department. Full powers.
in respect of transportation of (Commissioners of Civil Divisions given
Government stocks in cases powers of Administrative Department
where tenders have been subject to the condition that the said
invited but no response is powers shall be exercised on the
received. recommendations of a committee in
72

1 2 3 4
each District comprising the following:-
1. Deputy Commissioner of the
District
2. District Accounts Officer
3. District Food Controller
The committee shall call the quotations
and obtain approval of the
Commissioner.
These powers were granted vide
Finance Department’s Notification No
FD(FR)II-5/82 Vol-III dated 03-06-1998
which remained effective upto 30-06-
1998.
(ii) Director Food. Upto Rs. 50,000/-
(iii) Deputy Director of Food Upto Rs. 20,000/-

Incharge of Region.
Note I: – For transportation of stocks between places connected by rail and where rail transport is cheaper than
road transport these powers shall be exercised only in cases where railway wagons are not available.
Note II: – (i) In case of emergency the Administrative Department may accept quotations for the
transportation of stocks without going through the prescribed procedure of inviting tenders
provided that on the recommendation of the Administrative Department, the Government in the
Finance Department may delegate this power to the Commissioner of a Civil Division subject to
the condition that the said power shall be exercised by the Commissioner on the
recommendation of a Committee comprising the Deputy Commissioner, the District Accounts
Officer and the District Food Controller of the District Concerned.(The bold and italized portion
added vide Finance Department’s Notification No FD(FR)II-5/82 Vol-III dated 03-06-1998) .
(ii) Similarly, in case of emergency the Deputy Director Food after obtaining authorization from the
Administrative Department may accept quotations upto Rs. 5,000 at a time, without going
through the prescribed procedure of inviting tenders.
i) Powers to accept tenders in i) AD Full powers provided the prescribed

respect of transportation, procedure for invitation of tenders is
73

1 2 3 4
handling and labour charges followed
(including charges for loading un-
loading stacking, unstacking
weighing, upgradation / sieving
for the purposes of exports or
supply to an International Agency
sieving if required on account of
infestation etc) of Govt. stocks.
ii) Director Food do
iii) Deputy Director Food do

ii) Powers to accept quotations i) Administrative Department Full powers
in respect of transportation of
Govt. stocks and labour
activity (including charges for
loading, unloading, stacking,
un-stacking, weighing
upgradation / sieving for the
purposes of exports or
supply to an International
Agency, sieving if required
on account of infestation etc)
in cases where tenders have
been invited but no response
is received.
ii) Director Food Full powers
iii) Deputy Director of Food Upto Rs. 1,00,000/ for each storage
incharge of the Region centre subject to approval by the
Director Food
Note-I For transportation of stocks through N.L.C rate contract for a period of three months shall be settled at one time which
shall not be higher than the lowest rates of transportation received in the tenders enquiry from the Registered
Transport Contractors. If tenders are not floated due to emergency or if no response is received on account of tender
inquiry, the rates may be negotiated with the N.L.C.
Note-II i) In case of emergency the AD, may accept quotation for the transportation of stocks without going through the
74

1 2 3 4
prescribed procedure of inviting tenders.
ii) In case of sieving on account of infestation responsibility for negligence and action there fore shall be fixed /
initiated.
iii) In case of emergency declared by the AD, Deputy Director Food incharge of the Region may accept quotation
for transportation, handling, sieving/upgradation of wheat for export purposes, sieving for removal of infestation
and labour charges (including loading, un-loading stacking, un-stacking weighing etc) upto Rs. 100,000/- at a
time without going through the prescribed procedure of inviting tenders. Provided further that the Director Food
shall be required to submit a proposal to the AD to seek declaration of any such emergency.
(Substituted vide Finance Department’s Notification No. FD(FR)II-5/82 dated 29-12-2001)
(iii) Powers to accept quotation (i) Administrative Department. Full powers.
in respect of handling and
labour Charges (including
charges for loading,
unloading, weighing etc.) of
Government stocks in cases
where tenders have been
invited but no response is
received.
(ii) Director Food. Upto Rs. 50,000/-
(iii) Deputy Director Food. Upto Rs. 25,000/-
(iv) District Food Controller. Upto Rs. 10,000/-

2. To write off losses on account of (a) For stocks stored n house
shortage enroute or in storage due type godowns/ bins/ ganjies
to dryage weevil and other similar overone year.
causes e.g. damage due to heating (i) Administrative Upto 0.50% of the total stock in a
excessive moisture leave in a bages Department Unit/ganji subject to maximum value of
destruction by insects other than Rs. one lac.
weevils destruction by rodents (ii) Director Food. Upto 0.35% of the total stock in a
difference in weight due to variation unit/ganji subject to maximum value of
in scales. Rs. 70,000/-.
(iii) Deputy Director Food Upto 0.25% of the total value of stock
incharge of Region. stored in a unit/ganji subject to
75

1 2 3 4
maximum value of Rs. 35,000/-.
Note: –The above powers are subject to the condition that the handling staff is proceeded against under the Efficiency
and Discipline rules.
(b) Enroute /transit losses of
Government stocks duly
verified by the dispatching
end staff/ officer nominated
by the competent authority
for verification at the spot:
(i) Administrative Upto Rs. one lac in any one case.
Department.
(ii) Director Food. Upto Rs. 50,000/- in any one case.
(iii) Deputy Director Upto Rs. 25,000/- in any one case.
incharge of Region.
Provided the total weight of the
consignment is not less than one
thousand tons.
3. Power to sanction transfer of Stocks. (i) Administrative Department. Full powers.
(ii) Director Food. Full powers within the Province.
(iii) Deputy Directors. Full powers within their respective Food

Regions.
(iv) Assistant Director incharge of Full powers within their respective Food
Region. Regions.
4. Deleted.
5. Powers to purchase gunny bags, (i) Administrative Department. Full powers.
fumigants, tranpaulins, weighing
scales, etc.
(ii) Director Food. Full powers.
76

1 2 3 4
(iii) Deputy Directors incharge of According to the procedure laid down in

Region. the Purchase Manual
6. Powers to release of forfeit (i) Administrative Department. Full powers
securities food grains agents.
(ii) Director Food. Full powers
(iii) Deputy Directors incharge of Upto Rs. 50,000 subject to the

Region. conditions prescribed by the
Government/ Director Food.
7. Schemes to be financed from Commissioners of Divisions in Full powers subject to the condition
Sugarcane (Development Cess) respect of Mill Areas within their specified in the note.
Fund. respective jurisdiction.
Note:– The exercise of these powers shall be subject to the following conditions:–
(1) The Powers shall be exercised by the Commissioner concerned in Zonal Committee consisting of:–
(i) The Divisional Commissioner in whose jurisdiction, the Mill Zone falls Chairman
(ii) The Assistant to the Divisional Commissioner concerned. Member-cum-
Secretary
(iii) The additional Cane Commissioner/Deputy Commissioner concerned Member
(iv) The Director of Agriculture in whose Region the Mill Zone is located Member
(v) The Superintending Engineer Highways of the Division Member
(For Project Areas of the Agricultural Development Corporation only)
(vi) The Managing Director or General Manager or representative of the Sugar Mill in the Mill Zone Member
(vii) A representatives of the Regional Transport Authority within whose area the Mill is located Member
(viii) A representative of the growers on the sugarcane Control Board of the Mill Zone Member
(ix) A representative of the District Council of the area in which the Mill is located Member
(x) Any other Official or non-Official member who may be nominated by Government Member
(2) Where two or some Sugar Mills are situated in close proximity may constitutes a common Zonal Committee,
comprising the members of the various Zonal Committees, for the Mill Zones within which such sugar
mills are located and such common Zonal Committee for all such Mill Zones.
(3) Subject to such general or special directions as government may give and the availability of the
required amount in the Fund, a Zonal Committee shall for the purposes specified in sub-rule (5) of rule 8
of the West Pakistan Sugarcane Development Cess Fund Rules, 1964 have powers to formulate and initiate
the scheme and select the roads and bridges, the construction, repair of maintenance where of is to be
77

1 2 3 4
financed from the Fund and fixed their priorities.
(4) A Scheme or other work approved by a Zonal Committee shall be executed by the Superintending
Engineer, Highway Irrigation Department and in the case of Project Areas of the Agricultural Development
Corporation by the Superintending Engineer, Buildings and Roads of the Corporation.
HEALTH DEPARTMENT.
1. Powers to accept tenders for (i) Head of Institution. Full powers.
consumable stores other than drugs
and medicines for hospitals.
(ii) Officers in Category-I Full powers.
(iii) Officers in Category-II Rs. 50,000/-
(iv) Officers in Category-III Rs. 20,000/-
(v) Officers in Category-IV Rs. 10,000/-

Note: – Provided that the lowest tender is accepted in all cases.
Power to sanction expenditure on (i) Head of Institution. Full powers.
purchase of pharmaceuticals.
(ii) Officers in Category-I Full powers.
(iii) Officers in Category-II Rs. 10,000 at a time.
(iv) Officers in Category-III Rs. 5,000 at a time.
(v) Officers in Category-IV Rs. 1,000 at a time.

HOUSING PHYSICAL AND ENVIRONMENTAL PLANNING DEPARTMENT.
NOTE: - The term ‘Director-General’ wherever used, shall include Director-General, Project Management Unit.
The term Director, wherever used shall include Project Director, Project Management Unit, Gujranwala, and Director
Engineering, Project Management Unit, Lahore. (added vide Finance Department’s Notification No. FD(FR)II-5/82(V-
II) dated 21-07-1991)
NOTE 2 (I) The term ‘Director-General’ wherever used, shall include Director-General, Environmental Protection Agency,
78

1 2 3 4
Punjab, Lahore.
(ii) The term Director, wherever used shall include Project Director, (Monitoring), Environmental Protection
Agency, Punjab, Lahore.
(iii) The term Deputy Director (incharge of district level officer), wherever used, shall include Deputy Director
(Implementation), Environmental Protection Agency, Punjab, Lahore. (Note 2 added vide Finance
Department’s Notification No. FD (FR) II-2/89 dated 21-10-1991).
1. Technical Sanction:–
(i) In the case of original works. (i) Administrative Department. Full power provided the excess over
the amount for which administrative
required).
(ii) Chief Full powers provided the excess over
Engineer(North), PHE the amount for which administrative
Department approval has been accorded does not
Director-General (PMU) (Substituted exceeds 10 percent fresh
vide Finance Department’s administrative approval will be
Notification No. FD(FR)II-5/82-Vol-II required).
dated 25-01-1992)
(iii) Director (incharge of Works upto Rs. 50 lacs provided the
Divisional Officers). excess over the amount for which
(iv) Deputy directors (incharge of Works upto Rs. 10 lacs provided the
District level Offices)/ excess over the amount for which
Executive engineers administrative approval has been
Construction Division). accorded does not exceed 10 per cent.
(ii) In the cae of ordinary and (i) Director-General Full Powers.
special repairs.
79

1 2 3 4
(ii) Director (Incharge of Upto Rs.5 lac
Divisional level office).
(iii) Deputy Director Incharge of Upto Rs. one lac.
District level office
2. Acceptance of Tenders (i) Administrative Department Full powers
(ii) Director General Full powers
(iii) Director (Incharge of Upto Rs. 50 Lac
Divisional level office)
(iv) Deputy director Incharge Upto Rs. 10 lac
District level Office
(Executive Engineer
(Construction Division).
These powers are subject to the condition that:-
(i) The normal procedure laid down for invitation tenders is followed.
(ii) The rates quoted and/or amount tended are such that the total cost of project work will not exceed the amount
for which technical sanction has been accorded by more than 4.5%
(iii) Where competitive tenders are to be invited under the rules, in case the lowest tender from an approved
contractor is not accepted reason should be recorded and further approval should be obtained from the
Director-General for tenders upto the value of Rs. 10 Lakh (b) the Administrative Department if the value of the
tender is more thatn Rs. 10 lakh but not more than Rs. 20 lac, and (c) the Finance Department, if the value of
tender exceeds Rs. 20 lac.

condition that --
(a) Provision exists in the (i) Administrative Department Full powers
sanctioned estimates;
(b) The power is exercised only (ii) Director General Full powers
when the order to commence
the work has been received
and
80

1 2 3 4
(c) The monthly wages allowed (iii) Director, Incharge of On salaries upto Rs. 2,000 per
do not exceed the Divisional Level Office mensum
emoluments including
allowances admissible to
regular establishment of the
same category.
(iv) Deputy Director, Incharge Of On salaries upto Rs. 1,350 per
District level Office. mensum
4 Powers to sanction fixation of stock (i) Administrative Department Full powers

limits of various District level Offices
or project Divisions.
(ii) Director General Full powers
5. Power to sanction tools and plants (a) Ordinary--

(i) Administrative Department Rs. 2.50 lac
(ii) Director –General Rs. 2 lac
(iii) Director Incharge of Rs. 30,000/-
Divisional level Office
(iv) Deputy Director Incharge of Rs. 10,000/-
District Level Office.
(b) Special--
(i) Administrative Department Rs. 5 lac
6. Powers to sanction repairs and (i) Administrative Department Rs. 1.50 lac
carriage of tools and plants.
81

1 2 3 4
7. Payment of compensation under the (i) Administrative Department Full powers upto the amount admissible
Workmen Compensation Act. (ii) Director –General under the Act, provided that the
(iii) Director Incharge of payment in each case is pre-audited
Divisional level Office and all cases in which there is a doubt
as to the applicability of Act are referred
to the Director – General for obtaining
legal advice.
8. Administrative approval for Housing Director Incharge of Divisional Level Upto Rs. 3 lacs.
Schemes. Office. Upto Rs. 7 lac. (Power enhanced vide
FD(FR)II-1/78, dated 13.09.1990 &
12.03.1991)
Note 1—These powers shall be a subject to the following conditions—
(i) No expenditure on a scheme shall be incurred unless necessary provision for such expenditure exists in the
Development Budget or Non –Development Budget of that year, as the case may be.
(ii) In case of Development Schemes copies thereof shall be sent to the Planning and Development Department
Note 2:- The Scheme involving new posts shall be got cleared from the Finance Department with regard to the
9. Lease of surplus buildings (i) Administrative Department Full power for a period not exceeding
one year after obtaining competitive
offers.
(ii) Director –General ---- do----
(iii) Director Incharge of ---- do----
10. Lease of land for Petrol Pumps at (i) Administrative Department Full powers for a period of 3 years
the prescribed rates. (ii) Director –General subject to the condition that site is
approved by the Divisional Petrol
82

1 2 3 4
Pumps Committee and the land is
under the control of Housing and
Physical Planning Department.
11. Renewal of leases for Petrol Pumps (i) Administrative Department For a period of 3 years at a time
granted under item 10 above.
(ii) Director –General -----do----
(iii) Director Incharge of For one year at a time.
12. To remit the penalties imposed on Director –General. Full Powers.
account of deviation by the
Prospective builders in Housing
scheme of the H&PP Department.
13. To issue work orders for works and (i) Deputy Director executive Upto Rs. 15,000/-
repairs. Engineer Construction
Division.
(ii) Assistant Director Upto Rs. 7,000/-
14. To divert provision for contingencies (i) Director Full Powers
of a sanctioned estimate for (ii) Deputy director Executive Rs. 5,000 at a time.
purchase of new items, provision for Engineer Construction
which could not be made in the Division Provided that
original estimate, e.g. stationery, (i) expenditure on survey, scientific
surveying equipment , testing drawing and testing instruments
instruments and scientific drawing does not exceed 1% of the
instruments required for the approved estimate; and
preparation of estimates furniture (ii) diversion would not be for the
and equipment for site office, etc for purchase of vehicles or for the
the same work/estimate. construction residential or office
accommodation other than the
site office for the same
work/project.
15. To divert provision for contingencies (i) Director Full powers

of a sanctioned estimate for meeting
expenditure on minor additions to
83

1 2 3 4
the work and for repairs necessary
for the execution/completion of the
work .
(ii) Deputy director Executive Rs. 5,000 at a time.
Engineer Construction
Division
16. To sanction sale of trees whether (i) Director Full powers

public auction.
(ii) Deputy Director Upto Rs. 2,000/-
IRRIGATION AND POWER DEPARTMENT.

1 Technical Sanction.
(i) In the case of original works. (i) Administrative Department Full Powers provided the excess over
exceed 10 per cent. (In case the
excess exceeds 10 per cent fresh
required).
(ii) Chief Engineers Full Powers provided the excess over
exceed 10 percent. (In case the excess
exceeds 10 per cent, fresh
required).
(iii) Superintending Engineers Works upto Rs. 50 lacs provided the
excess over the amount for which
accorded does not exceed 10 per cent.
Works upto Rs. 1.00 crore, provided
84

1 2 3 4
1/78-V-II, dated 02.06.2000)
(iv) Executive Engineers Works upto Rs. 10 lacs provided the
excess over the amount for which
accorded does not exceed 10 per cent
Works upto Rs. 20.00 lacs, provided
1/78-V-II, dated 02.06.2000)
(ii) (a) In the case of ordinary and (i) Administrative Department Full powers
Special repairs
(ii) Chief Engineers Full powers
(iii) Superintending Engineers Upto Rs. 5 lacs
(iv) Executive Engineers Upto Rs. One lac
(b) Special repairs to residential (i) Administrative Department Full powers
buildings.
(ii) Chief Engineers Rs. 40,000/- in case of each building.
Upto Rs. 1,00,000/- in case of each
building.
FD(FR)II-1/78-Vol-II, dated 10.12.2002)
(iii) Superintending Engineers Rs. 20,000/- in case of each building.
Upto Rs. 40,000/- in case of each
building.
85

1 2 3 4
(iv) Executive Engineers Rs. 10,000/- in case of each building.
Upto Rs. 20,000/- in case of each
building.
2. Acceptance of tenders. (i) Administrative Department Full powers
(iii) Superintending Engineers Upto Rs. 50 lacs
and other officers in Upto Rs. 1.00 crore (The earlier text
corresponding ranks holding substituted vide Government of the
independent charges Punjab, Finance Department’s
dated 27.01.2001).
(iv) Executive Engineers Upto Rs. 10 lacs
Upto Rs. 20.00 lacs (The earlier text
dated 27.01.2001).
The powers are subject to the conditions that:-
(i) The normal procedure laid down for invitation of tenders is followed:
(ii) The rates quoted and/or amounts tendered are such that the total cost of a project/work will not exceed the
amount for which the technical sanction has been accorded by more than 4.5%
(iii) Where competitive tenders are to be invited under the rules, in case the lowest tender from an approved
contractor is not accepted reason should be recorded and further approval should be obtained from (a) the
Chief Engineer, for tenders up to the value of Rs. 10 lacs (a) the Administrative Department, if the value of the
tender is more than 10 lacs but not more than Rs. 20 lacs and (c) the Finance Department if the value of the
tender exceeds Rs.20 lacs.
86

1 2 3 4
3. The sanction employment of Work-

Charged establishment subject to
the conditions that :-
(a) Provision exists in the (i) Administrative Department Full powers
sanctioned estimates:
(b) the powers exercised only
the work has been received;
and
(c) the monthly wages allowed
do not exceed the
same category.
(iii) Superintending Engineers On salaries upto Rs. 2,000/- power

and other officers in mensum.
corresponding ranks holding
independent charges
(iv) Executive Engineers On salaries upto Rs. 1,350/- power

mensum.
4. Powers to sanction fixation of stock (i) Administrative Department Full powers including powers to
limit of various divisions. decrease any stock limits temporarily or
permanently.
(ii) Chief Engineers Full powers including powers to
decrease any stock limits temporarily or
permanently.
5. Powers to sanction tools and plants Ordinary Special
87

1 2 3 4
ordinary and special
(i) Administrative Department Rs. 2.50 lac Rs. 8 Lac
(ii) Chief Engineers Rs. 2 lac Rs. 4 Lac
(iii) Superintending Engineers Rs. 30,000/- Rs. 60,000/-
(iv) Executive Engineers Rs. 10,000/- Rs. 20,000/-
6. Payment or compensation under the (i) Chief Engineers Full powers upto the amount admissible
Workmen’s compensation Act. under that Act provided that the
payment in each case is pre audited
and all cases in which there is a doubt
refereed to the Chief Engineer for
(ii) Superintending Engineers ----do-----
and other officers in
corresponding ranks holding
independent charges
7. Administrative approval for works. Superintending Engineers. Upto Rs. 3 lac
FD(FR)II-1/78, dated 13.09.1990 &
12.03.1991)
Note:- these powers shall be subject to the following conditions:-
(a) No expenditure shall be incurred on a scheme unless necessary provision for such expenditure exists in the
Development budget or the Non-Development Budget of that year, as the case may be.
(b) In case of Development schemes copies there of shall be sent to the Planning and Development Department
and the finance Department for their record.
Note:2- The schemes involving new post shall be got cleared from the finance Department with regard to the proposed
expenditure on staff only.
7A. Administrative approval to deposit (i) Administrative Department Upto Rs. 40 lac
works.
(ii) Chief Engineers Upto Rs. 10 lac
(iii) Superintending Engineers Upto Rs. 5 lac
(iv) Executive Engineers Upto Rs. 25,000/-
Subject to the condition that total
88

1 2 3 4
amount required for completion of the
job has been deposited in advance.
8. Powers to write off losses due to (i) Chief Engineers Upto Rs. 50,000/-
depreciation of serviceable stock
(i.e. book losses only as opposed to
actual losses).
(ii) Superintending Engineers Upto Rs. 20,000/-
(iii) Executive Engineers Upto Rs. 5,000/-
9. Leases of house, land or other (i) Administrative Department Full powers, provided the lease is for a
immovable property belonging to period not exceeding 5 years.
Government by auction or
competitive tenders.
(ii) Chief Engineers Full powers, provided the lease is for a
period not exceeding 3 years.
(iii) Superintending Engineers Upto one year, provided the rent of the
and other officers in property does not exceed Rs. 1,000/-
corresponding ranks holding per month.
independent charges
(iv) Executive Engineers For a period exceeding 3 years
provided that the rates are not lower
than those previously approved.
10. Powers to sanction repairs (i) Administrative Department. Upto Rs. 2 lacs or 50 percent of the
replacement overhauling etc. the book value of the machinery whichever
light machinery, motor vehicles and is less.
other tools and plants subject to the (ii) Chief Engineers. Upto Rs. 1 lacs or 50 percent of the
restrictions. book value of the machinery whichever
(i) that the repairs are carried is less.
out in the Government (iii) Superintending Engineers. Upto Rs. 50,000 or 25 percent of the
Workshop. book value of the machinery whichever
(ii) in the absence of is less.
Government Workshop open (iv) Executive Engineer. Upto Rs. 10,000 or 10 percent of the
tenders are invited. book value of the machinery whichever
(iii) the expenditure is is less.
89

1 2 3 4
economical with reference to
the service period of the
tools, plants or machinery.
11. Lease of water power for mills. (i) Administrative Department. Full powers for a period not more than
5 years by auction.
(ii) Chief Engineers. Full powers for a period not more than
5 years by auction.
(iii) Superintending Engineers. Full powers for a period not more than
2 years by auction.
12. To sanction estimates for purchase (i) Superintending Engineers. Full power within the limits sanctioned
or manufacture of materials to be for reserve stock.
used on work.
13. To purchase or manufacture (ii) Executive Engineers. Full powers within the limits sanctioned
materials to be used on works. for reserve stock subject to the
approval or sanction of the estimate
being obtained where required by the
provisions of paragraphs 4.27 and 4.28
of the Punjab Public Works Department
Code.
14. To sanction the carriage and (i) Executive Engineers. Full powers.
handling charges of stock materials
chargeable to stock.
15. To sanction purely temporary (ii) Superintending Engineers. Upto 20 percent increase over the
increase of reserve stock limits of a sanctioned permanent limit of any
Division, such increase to be Division.
absorbed within six months from the
date of the increase.
carriage of tools and plants.
(ii) Chief Engineers. Rs. 1.00 lac.

90

1 2 3 4
(iv)
Executive Engineers. Rs. 10,000/-
17. To sanction sale of trees whether (i) Superintending Engineers. Full power.
Public auction.
(ii) Executive Engineers. Upto Rs. 2,000/-
18. To sanction sale proceeds of Executive Engineers. Full powers subject to the condition in
thinning and pruning of standing paragraph 2.6 of Irrigation Manual of
trees. Order.
19. To issue work orders for works and (i) Executive Engineers. Upto Rs. 15,000/-
repairs. (ii) Sub-Divisional Officer. Upto Rs. 7,000/-
20. To divert provision for Contingencies (i) Superintending Engineers. Full powers.
of sanctioned estimate for purchase (ii) Executive Engineers. Rs. 5,000 at a time.
of new items, provision for which Provided that –
could not be made in the original (i) Expenditure on survey, scientific
estimate, e.g. stationery, surveying drawing and testing instrument
equipment, instruments and does not exceed 1% of the
scientific drawing instrument approved estimate; and
required for the preparation of (ii) Diversion would not be for the
estimates furniture and equipment purchase of vehicles or for the
for site office, etc. for the same work/ construction of residential or
estimate. office accommodation other
than the site office for same
work/ project.
of a sanctioned estimate for meeting (ii) Executive Engineers. Rs. 5,000/-
expenditure n minor additions to the
work and for repairs necessary for
the execution/ completion of the
work.
POLICE DEPARTMENT.
1. Payment of rewards where granting (i) Administrative Department. Full powers.
of rewards is permissible under the
police rules. .
91

1 2 3 4
(ii) Inspector General of Police. Full powers.
(iii) Deputy Inspector General of Full powers.

Police.
(iv) Superintendent of Police. Full powers
2. (a) Powers to invite tenders in Head of Office. Full powers.
prescribed form for
consumable stores required
for the Police.
(b) to sanction acceptance of the (i) Inspector General of Police. Full powers.
above mentioned tenders.
(ii) Deputy Inspector General of Full powers.
Police.
3. To give technical sanction to (ii) Inspector General of Police. Upto Rs. 50,000/-
estimates for expenditure on all petty
and annual repairs as well as
original works or special repairs to
buildings in the charge of Police
Department.
(iii) Deputy Inspector General of Upto Rs. 25,000/-
Police.
(iii) Superintendent of Police and Upto Rs. 10,000/-

Principal, Commandant
Police Training Centre,
Sihala.
4. To sanction and incur expenditure (i) Deputy Inspector General of Rs. 75,000 at a time provided the
for the purchase of uniforms. Police. purchases are made in accordance
with rules/ instructions.
(ii) Superintendent of Police. Rs. 50,000 at a time provided the
purchases are made in accordance
with rules/ instructions.
5. To sanction and incur expenditure (i) Inspector General of Police. Full powers.
on repairs and replacement of
92

1 2 3 4
equipment.
(ii) Deputy Inspector General of Upto Rs. 50,000/-
Police.
(iii) Superintendent of Police. Rs. 10,000/-

Provided the purchases are made in
accordance with the rules/ instructions.
6. (a) To sanction initial uniform Inspector General of Police. Full powers subject to the conditions
allowance to Police Officers laid down in rule 4.5 of the Punjab
of the APUG and Punjab Police Rules.
Police Officers.
(b) To sanction renewal of Inspector General of Police. Full powers subject to the conditions
Summer and Winter uniforms laid down in rule 4.5 of the Punjab
allowance to Police Officers Police Rules.
of the APUG and Punjab
Police Officers.
(c) To sanction horse/ saddlery Inspector General of Police. Full powers subject to the conditions
allowance on requirements of laid down in rule 4.5 of the Punjab
an officer to keep a horse. Police Rules.
PRINTING AND STATIONERY DEPARTMENT.
1. Power to sanction Tools and Plants. (i) Controller of Printing and Rs. 2 lac per item.
Stationery.
(ii) Superintendent Government Rs. 20,000 per item.

Press
2. To sanction expenditure on account (i) Administrative Department. Full powers.
of printing and binding work at
private presses.
(ii) Controller of Printing and Full powers.

Stationery.
93

1 2 3 4
(iii) Superintendent Government Rs. 1,000 in each case.
Press. Manager Govt. Press,
Bahawalpur.
(iv) Manager, Government Rs. 500 in each case.
Presses.
PRISONS DEPARTMENT.
1. To grant rewards to Warders and (i) Inspector General of Prisons. Upto Rs. 100 in any one case. Total
Head Warders for good work within rewards not to exceed Rs. 1,000 per
the course of their ordinary duty. person per annum.
2. To sanction expenditure of the
following nature on detenues:-
(a) Purchase of articles of (a) Inspector General of Prisons. Rs. 100 per head per annum.
games.
(b) Special Medical Treatment.
(b) Inspector General of Prisons. Rs. 2,000 per head per annum.
3. To sanction purchase of tools and Inspector General of Prisons. Rs. 10,000/-
implements.
4. Deleted.
5. To grant technical sanction to (i) Administrative Department. Full powers.
estimates of expenditure on works
executed departmentally.
(ii) Inspector General of Prisons. Rs. one lac.
6. Powers to invite and accept tenders (i) Inspector General Prisons. Full powers.
of dietary articles.
(ii) Superintendent, Jail Class-I. Upto Rs. 20,000/-
(iii) Superintendent, Jail Class-II. Upto Rs. 20,000/-

PUBLIC HEALTH ENGINEERING DEPARTMENT.
1. Technical Sanction:-
(i) In the case of original works. (i) Administrative Department. Full powers provided the excess over
94

1 2 3 4
exceeds 10 percent, fresh
required).
(ii) Chief Engineers. Full powers provided the excess over
exceeds 10 percent, fresh
required).
(iii) Superintending Engineers. Works upto Rs. 50 lacs provided the
excess over the amount for which the
Works upto Rs. 1.00 crore, provided
1/78-V-II, dated 02.06.2000)
(iv) Executive Engineers. Works upto Rs. 10 lacs provided the
excess over the amount for which the
Works upto Rs. 20.00 lacs, provided
1/78-V-II, dated 02.06.2000)
95

1 2 3 4
(ii) In the case of ordinary and (i) Administrative Department. Full powers.
special repairs.
.
(iii) Superintending Engineers. Upto Rs. 5 lac.
(iv) Executive Engineers Upto Rs. one lac.

(iii) Powers for special repairs to (i) Administrative Department. Full powers.
residential buildings.
(ii) Chief Engineers. Rs. 40,000 in the case of each building.
(iii) Superintending Engineers. Rs. 20,000 in the case of each building.
(iv) Executive Engineers. Rs. 10,000 in the case of each building.

2. Acceptance of tenders. (i) Administrative Department. Full powers.
(iii) Superintending Engineers. Upto Rs. 50 lacs.
Upto Rs. 1.00 crore (The earlier text
dated 27.01.2001).
(iv) Executive Engineers. Upto Rs. 10 lacs.
Upto Rs. 20.00 lacs. (The earlier text
dated 27.01.2001).
These powers are subject to the conditions that :-
(i) the normal procedure laid down for invitation of tenders is followed;
(ii) the rates quoted and/or amounts tendered are such that the total cost of a project work will not exceed the
amount for which the technical sanction has been accorded by more than 4.5%.
96

1 2 3 4
(iii) where competitive tenders are to be invited under the rules, in case the lowest tender from an approved
contractor is not accepted reason should be recorded and further approval should be obtained from (a) the
Chief Engineers. for tenders upto the value of Rs. 10 lacs; (b) the Administrative Department if the value of the
tender is more than Rs. 10 lacs but not more than Rs. 20 lacs; and (c) the Finance Department, if the value of
the tender exceeds Rs. 20 lacs.
condition that:-
(a) provision exists in the (i) Administrative Department. Full powers.
sanctioned estimates;
(b) the power is exercised only
the work has been received;
and
(c) the monthly wages allowed
do not exceed the
same category.
(iii) Superintending Engineers. On salaries upto Rs. 2,000 per

mensum
(iv) Executive Engineers. On salaries upto Rs. 1,350 per

mensum
4. Power to sanction fixation of stock (i) Administrative Department. Full powers.
limits of various Divisions.
5. Powers to sanction tools and plants, ORDINARY
(i) Administrative Department. Rs. 2.50 lac.
97

1 2 3 4
(ii) Chief Engineers. Rs. 2.00 lac.

SPECIAL
(i) Administrative Department. Rs. 5 lac.

carriage of Tools and Plants.

7. Payment of compensation under the (i) Chief Engineers. Full powers upto the amount admissible
Workmen’s Compensation Act. (ii) Superintending Engineers. under the Act, provided that the
payment in each case is pre-audited
and all cases in which there is a doubt
referred to the Chief Engineer for
8. Administrative approval for works. Superintending Engineers. Upto Rs. 3 lac.
FD(FR)II-1/78, dated 13.09.1990 &
98

1 2 3 4
12.03.1991)
Note 1:These powers shall be subject to the following conditions:–
(a) No expenditure shall be incurred on a scheme unless necessary provision for such expenditure exists in
the Development Budget or the Non-Development Budget of the year, as the case may be;
(b) In case of Development Scheme, copies thereof shall be sent to the Planning and Development
Department and the Finance Department for their record.
Note 2:The schemes involving new posts shall be got cleared from the Finance Department with regards to the
9. Lease of surplus buildings. (i) Administrative Department. Full powers for a period not exceeding
offers.
(ii) Chief Engineers. Full powers for a period not exceeding

offers.
(iii) Superintending Engineers. Full powers for a period not exceeding

offers.
10. To issue work orders for works & (i) Executive Engineers. Upto Rs. 15,000/-
repairs.
(ii) Sub-Divisional Officer. Upto Rs. 7,000/-
11. To divert provision for contingencies (i) Superintending Engineers. Full powers provided that:-
of a sanctioned estimate for Rs. 5,000/- at a time.
purchase of new items, provision for (i) Expenditure on survey,
which could not be made in the scientific, drawing & testing
original estimate, e.g. stationery, instruments does not exceed
surveying equipment, scientific 1% of the approved estimate;
drawing instruments required for the and
preparation of estimates, furniture (ii) Diversion would not be for the
and equipment for site office, etc. for purchase of vehicles or for the
the same work/estimate. construction of residential or
99

1 2 3 4
office accommodation other
than the site office for the same
work/ project.
(ii) Executive Engineers. – do –
of a sanctioned estimate for
additions to the work and for repairs
necessary for the execution/
completion of the work.
RECLAMATION AND PROBATION DEPARTMENT
1. To grant rewards for the arrest of (i) Director, Reclamation & Upto Rs. 500 in each case.
absconders and absentees from Probation.
amongst the probationally released
prisoners.
(ii) Assistant Director Upto Rs. 100 in each case.
Reclamation & Probation.
REVENUE DEPARTMENT
GENERAL
Note:- The powers detailed in this section are to be exercised subject to the general or specific instructions issued by
the Board of Revenue from time to time.
1. Remission of revenue in accordance (i) Board of Revenue. Full powers.
with the rules.
(ii) Commissioners. Full powers.
(ii) EDO (Revenue) (Substituted
5/82 dated 13-09-2001).
2. Remission of Land Revenue due to (i) Board of Revenue. Full powers.
clamities.
(ii) Commissioners. Rs. 10,000/- per district.
100

1 2 3 4
5/82 dated 13-09-2001).
(iii) Deputy Commissioner Rs. 1,000/- per district.
(iii) DO (Revenue) (Substituted
5/82 dated 13-09-2001).
3. Remission of revenue otherwise (i) Board of Revenue. Rs. 2,000/-
than in accordance with the rules,
but not in relaxation of any rules.
(ii) Commissioners. Rs. 1,000/-
5/82 dated 13-09-2001).
4. Refund of revenue otherwise than in Board of Revenue. Upto Rs. 2,000 in each case.
accordance with the rules, but not in
relaxation of rules.
5. Powers to sanction loans under the (i) Board of Revenue. Full powers.
Agriculturist Loans Act.
(ii) Commissioners. Upto Rs. 50,000/-
(ii) EDO (Revenue). (Substituted
5/82 dated 13-09-2001).
(iii) Deputy Commissioners. Upto Rs. 15,000/-
(iii) DO (Revenue). (Substituted
5/82 dated 13-09-2001).
(iv) Assistant Commissioners Upto Rs. 10,000 in each case.
Incharge of Sub-Divisions.
(iv) Dy. D.O. (Revenue).
101

1 2 3 4
(Substituted vide Finance
FD (FR) II-5/82 dated 13-09-
2001).
(v) Tehsildars/ Mukhtiarkars. Rs. 1,000 in each case.
6. Powers to sanction loans under the (i) Board of Revenue. Rs. 1 lac in each case.
Land Improvement Loan Act.
(ii) Commissioners. Rs. 50,000 in each case.
(ii) EDO (Revenue). (Substituted
5/82 dated 13-09-2001).
(iii) Deputy Commissioners. Rs. 15,000 in each case.
(iii) DO (Revenue). (Substituted
5/82 dated 13-09-2001).
(iv) Assistant Commissioners Rs. 10,000 in each case.
Incharge of Sub-Divisions.
(iv) Dy. D.O. (Revenue).
FD (FR) II-5/82 dated 13-09-
2001).
7. Powers to sanction suspension of (i) Board of Revenue. Full powers but in accordance with the
recoveries of loan under the Land Taccavi Acts and Rules.
Improvement Loans Act and the
Agriculturist Loans Act.
(ii) Commissioners. Full powers but in accordance with the
(ii) EDO (Revenue) (Substituted Taccavi Acts and Rules.
5/82 dated 13-09-2001).
(iii) Deputy Commissioners. Upto the extent of three instalments in
102

1 2 3 4
each case, irrespective of the amount
of loans.
8. Powers to sanction the remission of Commissioners. Upto the sum of Rs. 100 in individual
disallowances by Audit Officers. EDO (Revenue) (Substituted vide cases.
No. FD (FR) II-5/82 dated 13-09-
2001).
9. To sanction refund of court-fee Collectors. Full powers on production of an order
stamps affixed unnecessarily, in of the Court.
consequence of an order of a Court.
9-A. To sanction refund of mutation fee in Assistant Commissioner Incharge of Full powers.
case of rejection of mutation in a Sub-Division.
accordance with the rules. Dy. D.O. (Revenue). (Substituted
Notification No. FD (FR) II-5/82
dated 13-09-2001).
10. To sanction refund or renewal of Collector. Full powers, subject to the deduction of
impressed or adhesive court-fee D.O. (Revenue). (Substituted vide six paisa per Rupee of face value in the
stamps which have been spoiled, or Finance Department’s Notification case of refunds, except in case of
rendered useless or unfit for the No. FD (FR) II-5/82 dated 13-09- court-fee, stamps not spoiled or
purpose intended or for which the 2001). rendered unfit for the returned in
purchaser has not immediate use. Collector, store on–
(i) expiration of licence; or
(ii) revocation of licence for any
reason other than fault of the
licensee.
11. To sanction expenditure in cases in Commissioners. Full powers.
which money is credited to EDO (Revenue) (Substituted vide
Government or purchase of stamps, Finance Department’s Notification
but stamps are not actually No. FD (FR) II-5/82 dated 13-09-
purchases. 2001).
12. To sanction writing off of the value
of:
(i) non-postal stamps that are (i) Commissioners. Upto Rs. 500/-
103

1 2 3 4
absolute, unserviceable or (i) EDO (Revenue) (Substituted
spoiled. vide Finance Department’s
5/82 dated 13-09-2001).
(ii) water-marked plain paper (ii) Collectors. Upto Rs. 300/-
which is damaged and unfit (ii) D.O. (Revenue). (Substituted
for use. vide Finance Department’s
5/82 dated 13-09-2001).
(iii) (a) Stamps lost in transit.
(b) loss of stamps
forming part of
the stock in a local
Branch Depot.
13. To write off irrecoverable loss of (i) Commissioner. Upto Rs. 500/-
stamps revenue. (i) E.D.O. (Revenue).
FD (FR) II-5/82 dated 13-09-
2001).
(ii) Collectors. Upto Rs. 300/-
(ii) D.O. (Revenue). (Substituted
5/82 dated 13-09-2001).
14. Leases of surplus buildings. Board of Revenue. For a period not exceeding one year
after obtaining competitive offers.
15. Administrative approvals works. Deputy Commissioner. Upto Rs. 20,000/-
D.O. (Revenue). (Substituted vide
2001).
16. Grants-in-aid. Commissioners. Full powers in accordance with the
E.D.O. (Revenue). (Substituted vide rules.
104

1 2 3 4
2001).
17. Deleted.
18. To sanction expenditure on account (i) Director, Land Records. Rs. 2,000/- in each case.
of binding work of Revenue/
Settlement records.
(ii) Deputy Commissioners/ Rs. 1,000/- in each case.
Settlement Officers.
(ii) D.O. Revenue). (Substituted
Notification No. FD (FR)II-
5/82 dated 13-09-2001).
DISPOSAL OF LAND
1. To sanction grant of State Commissioners. Full powers subject to the condition that
Agricultural lands in colonies. E.D.O. (Revenue). (Substituted videthe grant is made in accordance with
Finance Department’s Notification standing orders or a Scheme approved
No. FD (FR) II-5/82 dated 13-09- by the Revenue Department in
2001). consultation with the Finance
Department.
2. To sanction grant of nazul lands free (i) Commissioners. Upto the value of Rs. 10,000
of cost of Local Bodies. (i) E.D.O. (Revenue). Full powers.
FD (FR) II-5/82 dated 13-09-
2001).
(ii) Board of Revenue/
3. To allot land for graveyards and Collector Full powers.
cremation grounds D.O. Revenue). (Substituted vide
2001).
105

1 2 3 4
4. To allot land for kanals (tanning (i) Collectors. Upto limit of two kanals in each case
yards) (i) D.O. Revenue). (Substituted subject to Standing Orders of the Board
vide Finance Department’s of Revenue.
5/82 dated 13-09-2001).
(ii) Commissioners. Full powers subject to Standing Orders
(ii) EDO (Revenue) (Substituted of the Board of Revenue.
5/82 dated 13-09-2001).
5. To sell State land for agricultural Commissioners. Upto fifty acres; provided that:-
purposes. EDO (Revenue) (Substituted vide
Finance Department’s Notification (a) The land is sold by auction held
No. FD (FR) II-5/82 dated 13-09- in accordance with the condition
2001). approved to Government or the
board of Revenue; and
(b) The reserve price is approved
by the Board of Revenue before
the auction is held.
Note: The result of such auction
should be reported to the Board
of Revenue in such form as may
be prescribed by it.
6. To sanction sale of awkward plots of (i) Commissioners. Full powers, provided:-
State land for agricultural purpose by (i) EDO (Revenue) (Substituted (a) the price is charged on the
private treaty. vide Finance Department’s basis of the previous year’s
Notification No. FD (FR) II- auction price or the previous
5/82 dated 13-09-2001). three years average auction
price (whichever is higher) in
the same of an adjoining chak
or village;
(b) 10 percent of the price is
charged in addition on account
of concession to sell by private
106

1 2 3 4
treaty;
(c) if the land is encroached upon,
then in addition. 10 percent of
the price for unintentional
encroachment and 50 percent
of the price for intentional
encroachment; and
(d) the sale is in accordance with
the policy laid down by
Government or Board of
Revenue.
Note: A copy of the sanction should
be forwarded to the Board of
Revenue.
(ii) Board of Full powers.
Revenue/Administrative
Department.
7. To sanction sale of escheated land. (i) Collectors. Upto the value of Rs. 15,000/- subject
(i) D.O. Revenue). (Substituted to the condition that the land is sold by
vide Finance Department’s public auction after fully publicity.
5/82 dated 13-09-2001).
5/82 dated 13-09-2001).
8. To sanction sale of nazul Land by:–
(i) Public auction; and (i) Collectors Sites upto two acres.
(i) D.O. Revenue). (Substituted
5/82 dated 13-09-2001).
(ii) Commissioners. Sites upto five acres.
107

1 2 3 4
(ii) E.D.O. Revenue).
FD(FR)II-5/82 dated 13-09-
2001).
(iii) Board of Revenue. Full powers.
(ii) Private treaty at market Board of Revenue. (i) in a Municipal Corporation or a
value. First Class Municipality-sites
upto half an acre;
(ii) in a second class Municipality
and other urban area-site upto
one acre; and
(iii) in rural areas-sites upto five
acres.
9. To sanction or cancel sale of old Collectors Full powers.
wells. D.O. Revenue). (Substituted vide
2001).
10. To sanction sale of State land for
non-agricultural purposes by:–
(i) Public auction; and (i) Collectors. Sites upto two acres.
(i) D.O. Revenue). (Substituted
5/82 dated 13-09-2001).
(ii) Commissioners. Sites upto five acres.
(ii) E.D.O. Revenue).
2001).
(iii) Board of Revenue. Full powers.
(ii) Private treaty at market Board of Revenue. (i) In a Municipal corporation or
108

1 2 3 4
value. first class Municipality-sites upto
half an acre;
(ii) in a Second Class Municipality
and other urban areas-sites
upto one acre;
(iii) in rural areas-sites upto five
acres.
11. To sanction sale of sites required (i) Collectors. Upto 2 kanals at half the market value
exclusively for the purpose of a (i) D.O. Revenue). (Substituted of the land.
temple mosque or other religious vide Finance Department’s
building in State-owned towns, i.e. Notification No. FD (FR) II-
towns built mainly on State owned 5/82 dated 13-09-2001).
land colonies.
(ii) Commissioners. Upto 4 kanals in any individual case at
(ii) E.D.O. (Revenue). half the market value of the land.
FD (FR) II-5/82 dated 13-09-
2001).
(iii) Board of Revenue. Full powers subject to the condition that
the first four kanals are paid for at half
the market value and any area is
excess is paid for at full market rates.
12. To sanction sale of land required (i) Commissioners. Upto 12 kanals subject to the condition
exclusively for the purpose of a (i) E.D.O. Revenue). that the first 4 kanals are paid for at half
mosque, temple or church in areas (Substituted vide Finance the market value and any area in
other than those specified in item 11. Department’s Notification No. excess at full market rates.
2001).
(ii) Collector. Upto 4 kanals at half the market value
(ii) D.O. Revenue). (Substituted of the land.
5/82 dated 13-09-2001).
109

1 2 3 4
13. To sanction reserve price of land to (i) Administrative Department. Full powers.
be sold by auction.
(ii) Board of Revenue. Full powers.
(iii) Commissioners. For land they are competent to sell.
(iii) E.D.O. Revenue).
FD (FR) II-5/82 dated 13-09-
2001).
14. To sanction sale of village residential Collectors. Full powers subject to the order of the
shod site private treaty. D.O. (Revenue). (Substituted vide Commissioners regarding the price.
2001).
15. To fix amount of compensation (i) Commissioners. Upto Rs. 1,000/-
cases involving breach of the (i) E.D.O. (Revenue).
conditions of sale. (Substituted vide Finance
FD (FR) II-5/82 dated 13-09-
2001).
(ii) Board of Revenue. Upto Rs. 10,000/-
(iii) Administrative Department. Above Rs. 10,000/-
16. To cancel sale of State land and
refund the price already paid in
cases in which:–
(1) the land is sold and after sale Commissioners. Full powers provided that:–
it transpires that: EDO (Revenue) (Substituted vide (a) the cancellation is of the whole
(a) it, or a part of it, is Finance Department’s Notification and not of part of it; and
owned by another person; or No. FD (FR) II-5/82 dated 13-09- (b) the price paid in refunded
(b) it, or a part of it, is 2001). without any interest there on or
already allotted or leased out compensation.
to another person or it has Note: A copy of the order canceling
already been sold on sale should in each case be
installment basis to another supplied to the Board of
110

1 2 3 4
person; or Revenue.
(c) a part, or whole of it,
is a graveyard.
(2) the land is sold as
commanded by a canal but it
is found later on as a result
of the Irrigation Department’s
report that a major part of it is
situated outside the Irrigation
boundary of the canal.
(3) the land is sold erroneously
under some mistake of fact.
EXCHANGE
17. To sanction exchanges of Nazul Board of Revenue. (a) in a Municipal Corporation or a
land of equal value. First Class Municipality-sites
upto half an acre;
(b) in a Second Class Municipality
and other urban areas-sites
upto one acre;
(c) other areas-sites upto five
acres.
18. To sanction exchange of land under (i) Board of Revenue. (a) where land has been acquired
the peasant grant of occupancy with for public purposes;
state land in colony areas. (b) where the Irrigation Department
find difficulty in maintaining
irrigation; and
(c) where the land has been
adversely affected by water-
logging, and the sub-soil water
is reported by the Irrigation
Department or any other agency
of Government dealing with
water-logging and salinity
control to be within five feet of
111

1 2 3 4
the surface and the area
affected has become banjar to
the extent of 1/3rd of the total
holding and is incapable of
bearing 25 paisa corp owing to
the presence of thur.
(ii) Commissioners. Powers to sanctin exchange upto 25

(ii) EDO (Revenue) (Substituted acres within 10 years of the grant and
vide Finance Department’s subject to the limitation given in the
Notification No. FD (FR) II- item 18(i) above.
5/82 dated 13-09-2001).
LEASE
19. To sanction lease of:
(1) Land under the rules (i) Commissioners. Upto one hundred and fifty acres in
contained in Appendix III to (i) EDO (Revenue) (Substituted accordance with the rules for the lease
the Land Administration vide Finance Department’s of waste land contained in Appendix III
Manual other than land Notification No. FD(FR)II- to the Land Administration Manual for a
included in a colonization 5/82 dated 13-09-2001). maximum period of twenty years,
scheme or which is likely to provided that the total area held on
come under perennial lease by a single lease does not
irrigation in the forceable exceed on one hundred and fifty acres.
future.
(ii) Board of Revenue. Full powers in accordance with the
rules for the lease of waste lands
contained in Appendix II to the land
Administration.
(2) Land for grazing of cattle. (i) Collectors. Upto ten acres for a period not
(i) D.O. Revenue). (Substituted exceeding two years.
5/82 dated 13-09-2001).
112

1 2 3 4
(ii) E.D.O. (Revenue).
FD (FR) II-5/82 dated 13-09-
2001).
(3) Fruit trees not in the (i) Collectors. For one year.
compound of Government (i) D.O. (Revenue). (Substituted
buildings. vide Finance Department’s
5/82 dated 13-09-2001).
FD (FR) II-5/82 dated 13-09-
2001).
20. To lease out State agricultural land (i) Collectors. Upto one hundred acres of a period not
by tenders in colonies. (i) D.O. (Revenue). (Substituted exceeding ten harvests.
5/82 dated 13-09-2001).
(ii) Commissioners. Full powers subject to any order issued
(ii) EDO (Revenue) (Substituted by Government or the Board of
vide Finance Department’s Revenue and provided that the area to
Notification No. FD (FR) II- be held at one time by a lease shall not
5/82 dated 13-09-2001). exceed the limit fixed under the Land
Revenue Orders.
21. To lease out State land for (i) Collectors. Upto fifty acres for a period of one year
agricultural purposes by private (i) D.O. (Revenue). (Substituted only in respect of land for which offers
treaty. vide Finance Department’s by tenders or auction fail to attract a
Notification No. FD (FR) II- bidder provided that no second lease of
5/82 dated 13-09-2001). the same land to the same lease in
continuation of the first lease should be
113

1 2 3 4
allowed without the sanction of the
Commissioners.
(ii) Commissioners. Upto fifty acres for a period of two
(ii) EDO (Revenue) (Substituted years only in respect of land for which
vide Finance Department’s Officers by tender or auction fail to
Notification No. FD (FR) II- attract a bidder provided that no lease
5/82 dated 13-09-2001). of land beyond two years is allowed in
continuation of the same lease without
the sanction of the Board of Revenue.
(iii) Board of Revenue. Full powers upto five years.
22. To sanction long lease with special (i) Commissioners. Full powers subject to standing order of
conditions under a scheme (i) E.D.O. (Revenue). the Board of Revenue.
approved by Government. (Substituted vide Finance
FD (FR) II-5/82 dated 13-09-
2001).
(ii) Board of Revenue. Full powers.
23. To sanction lease of nazul land. (i) Commissioners. (a) Lease of areas upto five acres
(i) EDO (Revenue) (Substituted for a period not exceeding five
vide Finance Department’s years provided that the lease
Notification No. FD(FR)II- does not involve erection of a
5/82 dated 13-09-2001). building.
(ii) Board of Revenue/ Full powers.
24. To sanction lease of State land for (i) Commissioners. (a) In a Municipal Corporation or a
non-agricultural purposes. (i) EDO (revenue) (Substituted first class Municipality leases of
vide Finance Department’s areas upto two acres for a
Notification No. FD (FR) II- period not exceeding five years
5/82 dated 13-09-2001). provided the lease does not
involve the erection of a
building.
(b) In a second class Municipality
and other areas, leases of areas
upto five acres for a period not
114

1 2 3 4
exceeding five years provided
that the lease does not involve
the erection of a building.
(ii) Board of Revenue. Full powers subject to the condition that
the lease does not involve the erection
of a building.
25. To sanction lease of land to local (i) Collectors. Upto two acres for a period of five
bodies. (i) D.O. (Revenue). (Substituted years provided the lease does not
vide Finance Department’s involve the erection of any building.
5/82 dated 13-09-2001).
(ii) Commissioners. Full powers subject to the standing
(ii) EDO (Revenue) (Substituted orders issued from time to time by
vide Finance Department’s Government or the Board of Revenue.
5/82 dated 13-09-2001).
26. To lease out State land for brick (i) Collectors. Full powers subject to standing orders
kilns. (i) D.O. (Revenue). (Substituted of the Board of Revenue.
5/82 dated 13-09-2001).
CONCESSIONS AND REMISSIONS
27. To sanction renewal, for the term of Board of Revenue. Grants of the annual value of Rs. 50 or
the new settlement of land revenue, under.
assignments enjoyed by religious
and charitable institutions or rest-
houses the terms of which have
expired (with the expiring
settlement).
28. To convert an assignment of land Board of Revenue. Grants of the annual value of Rs. 50 or
revenue released for the life or lives under provided that a grant of which the
of the Manager or Managers of any condition have been so altered shall in
religious and charitable institution or no case be resumed until it is liable to
115

1 2 3 4
rest house into an assignment for resumption under the conditions on
the term of the new settlement on which it was originally made.
the condition of its proper
maintenance even though one or
more of the grantees is still alive.
29. To sanction Continuance of village Board of Revenue. All grants of the annual value of Rs. 20
service grants at a general re- or under for any period not exceeding
assessment of a district. the term of the new settlement.
30. To sanction continuance of religious Board of Revenue. All grants of the annual value of Rs. 50
and charitable grants for the or under.
remainder of term of settlement if the
original term of release expires
during the period of settlement.
31. To remit acreage rate. (i) Commissioners. To remit upto Rs. 100 per harvest in a
(i) E.D.O. (Revenue). single case.
FD (FR) II-5/82 dated 13-09-
2001).
(ii) Collectors. Upto Rs. 50 per harvest in a single
(ii) E.D.O. (Revenue). case.
FD (FR) II-5/82 dated 13-09-
2001).
32. To levy or remit acreage rate. Board of Revenue. Full powers.
33. To sanction remission of rent on (i) Commissioners. Full powers subject to standing orders
temporary cultivation. (i) EDO (revenue) (Substituted issued by the Board of Revenue from
vide Finance Department’s time to time (Returns of remission
Notification No. FD (FR) II- granted should be furnished to the
5/82 dated 13-09-2001). Board of Revenue).
(ii) Collectors. Upto Rs. 100/-
(ii) D.O. (Revenue). (Substituted
116

1 2 3 4
5/82 dated 13-09-2001).
34. Shifting of installments connected (i) Board of Revenue. Upto three years.
with disposal of land.
(ii) Commissioners. Upto two years.
FD (FR) II-5/82 dated 13-09-
2001).
(iii) Collectors. Upto one year.
35. Increase in number of installments (i) Board of Revenue. Upto 14 half yearly installments.
connected with the disposal of land.
(ii) Commissioners. Ten half yearly installments.
FD (FR) II-5/82 dated 13-09-
2001).
(iii) Collectors. Six half-yearly installments.
(iii) D.O. (Revenue). (Substituted
5/82 dated 13-09-2001).
PUBLIC SERVICE DEPARTMENT
1. Advertisement charges. (i) Chairman. Full powers.
(ii) Secretary. Upto Rs. 1,000/- in each case.

2. To sanction expenditure on payment (i) Chairman. Full powers.
of remuneration to government
servants and/ or to persons other
than government servants;
employed in connection with the
117

1 2 3 4
examinations held by the
Commission.
(ii) Secretary. Rs. 50/- in each case.
3. Hiring of furniture, stadia/halls labour Chairman. Full powers.
charges for carriage of furniture,
etc., and provision of other essential
facilities connected with examination
held by the Commission.
SECRETARIAT
1. Sanctioning expenditure debitable to
contingencies:–
(i) Local purchase of stationery. Chief Secretary. Full powers provided that no non-
availability certificate will be required
from the controller of printing and
stationery for any item not exceeding
Rs. 2,000/- at a time.
(ii) Addition to or repairs of Chief Secretary. Full powers.
Instruments and furniture. Note: Hiring of furniture should be
avoided. The delegation is meant to
cover the period till furniture is
purchased.
(iii) Furniture on rent of Chief Secretary. Upto 20 percent of the pay of the
residential buildings. occupant, or the intending occupant
subject to a certificate from the
Executive Engineer that the rent is
reasonable.
(iv) Ceremonial functions and Chief Secretary. Upto Rs. 10,000/- in each case subject
state entertainment. to the availability of funds in the
sanctioned Budget Estimates.
2. To sanction expenditure on Secretary to C.M. Pl. Upto Rs. 4.00 lacks at a time.
operation & maintenance of aircrafts. Chief Pilot, VIP Flight. (Substituted
Notification No. FD(FR)II-7/80, dated
118

1 2 3 4
29.03.1990)
POPULATION WELFARE DEPARTMENT
1. Reimbursement of IRC claims of CS Administrative Department. Full powers.
cases of the RHS-B Centres.
2. Purchase of medicines. Director General. Full powers.
3. Purchase of medicines for CS cases Medical Officer / Incharge RHS-A Upto Rs. 80,000/- at a time.
in RHS-A Centres. Centres.
4. Reimbursement of IRC claims of CS Medical Officer / Incharge RHS-A Full powers.
cases of RHS-A Centres. Centres.
LOCAL GOVERNMENT AND RURAL DEVELOPMENT DEPARTMENT
1. Administrative approval for works. (i) Superintending Engineer, Upto Rs. 7 lac.
Local Government & Rural
Development Department.
(ii) Directors Local Government Upto Rs. 7 lac.
& Rural Development
Department.
Note 1: These powers shall be subject to the following conditions:–
(a) No expenditure shall be incurred on a scheme unless necessary
provisions for such expenditure exists in the development
budget or the non-development budget of that year, as the case
may be.
(b) In case of development scheme, copies thereof shall be sent to
the Planning & Development Department and the Finance
Department for their record.
Note 2: The schemes involving new posts shall be got cleared from the
Finance Department with regard to the proposed expenditure on
staff only.
119
120
SUPPLEMENTARY ORDERS BEARING ON THE PUNJAB

DELEGATION OF POWERS FINANCIAL RULES, 1990
------------------------------
ADDITIONAL COMMISSIONERS AND ADDITIONAL HEADS OF
DEPARTMENTS-POWERS OF
DISPOSAL OF TOOLS, PLANT AND MACHINERY
Finance Department letter No. SOAA-II 55/62-2443/63 DATED 20th March, 1964.
Subject:- DISPOSAL OF TOOLS AND PLANTS AND MACHINERY UNDER THE
WEST PAKISTAN DELEGATION OF – POWERS UNDER THE
FINANCIAL RULES AND THE POWERS OF RE-APPROPRIATION
RULES, 1962.
I am directed to refer to the Service and General Administration

Department’s notification No. PRC-3/-3/62, dated 21st March 1962, on the above subject
and to state tat a proposal has been received to delegate the powers to declare Tools
and Plants and surplus and unserviceable. The suggestion is based on the presumption
that no powers stand delegated already. The presumption is not correct as under the
delegation Orders, powers are already delegated, - vide item 6 of Part I to declare stores
surplus or unserviceable. Similarly, under item 7, Part I, Powers are delegated to sell
surplus or unserviceable stores and stocks by auction. The word “Stores” as specified in
paragraph 4.15 of the P.W.D. Code, include Tools and Plants. With these clarifications, it
is not considered necessary to issue further orders in this respect. However, it has been
decided that for the disposal of –
(i) Air –conditioners;
(ii) Refrigerators;
(iii) Motor-Cycles and;
(iv) Radio Sets, etc.
(v) Tractors and earth-moving, etc., the same procedure, as prescribed for
the disposal of commercial Vehicles, etc., under item 7-A Part I of the
Delegation Order, 1962 should be adopted. Thus the disposal of these
items should be subjected to the following condition:-
(1) The strength of the articles in the Department has been sanctioned by the
Finance Department and that the replacement is required for keeping up
the Sanctioned strength;
(2) That the article have been condemned for use by the Competent
Authority or completed the number of years of service which may by
prescribed in consultation with the Competent Authority for different types
of articles;
(3) That there is budget provision for the expenditure involved; and
(4) That the Officer concerned is satisfied that the work for which articles are
originally sanctioned has not undergone substantial reduction making it
redundant to replace the articles.
GOVERNMENT – DEFINITION OF
Finance Department letter No. SOAA-II -3/59-1685/64 Dated 10th December, 1964.
Subject: - DEFINITION OF TERM “GOVERNMENT” AS USED IN THE

FINANCIAL SANCTIONS.
It has been brought to the notice of the Finance Department that an

ambiguity exists in certain quarters with regard to the term “Government” as used in
matter of financial sanctions under the Financial Rules. The term is already defined and
the business of Government is distributed amongst several departments under West
Pakistan Government Rules of Business, 1962. The word “Government” as defined in
rule 2(x) of the Rules of Business means Executive Government of the Province and
executive authority of the Provincial Government in financial matters is exercised by
Administrative Department in consultation with the Finance Department.
2. Under rule 121 of the Punjab Financial Rules Volume I Government, has
been defined as “an Administrative Department of Government” This definition when
read with rule 15 of the Rules of Business, also clearly shows that no Administrative
121
Department, without previous consultation with the Finance Department, can issue any
order having financial implication, expect an order in pursuance of any general or special
delegation made by the Finance Department.
3. With this clarification it is hoped that consultation with Finance

Department will invariable be made when the authority competent to accord financial
sanction is “Government” and no specific delegation for the purpose of such a sanction,
already exists in favour of the sanctioning authority.
6. An acknowledgement is requested.
LOCAL PURCHASE POWERS
Copy of Memo No. III-1/212-IX/69 dated the 22nd December, 1969, from the Government
of West Pakistan, Industries, Commerce & M.R. Deptt. to Home Department.
Subject:- LOCAL PURCHASES TO BE MADE BY POLICE DEPARTMENT
Reference correspondence resting with your U.O. No. HP.II/VI-3/63,

dated 16th December, 1969, on the subject noted above.
2. In relaxation of the normal purchase procedure the Governor of West

Pakistan is pleased to authorized the Police Department to make their purchase of
clothing the equipment except imported items without the intermediary of Supply Wing of
the Directorate of Industries. The Police Department however may make necessary
delegation of powers in this behalf to their officers as deemed fit by them.
Memo. From the Inspector General of Police, Punjab, Lahore, to All Heads of Police
Offices Punjab.
No. 5140-82/C-3, dated Lahore, the 6th May, 1975.
Subject:- LOCAL PURCHASE TO BE MADE BY POLICE DEPARTMENT.
In pursuance of Government of West Pakistan Industries Commerce &

Mineral Resources Department Memo No. III-1/212-II/69, dated 22nd December, 1969
(given above) the following officers are delegated powers, as noted against each to
make local purchase of Clothing and Equipment (expect imported items) without the
intermediary of the Director Industries:-
No. Name Powers

1 (i) All Deputy –Inspector General of Police Rs. 75,000/-
(ii) Commandant, Punjab Reserve Police, Chuharkana., at a time
(iii) Principal, Police Training College, Sihala.
2. (i) Asstt. Inspector General of Police, Government Railway Police Rs. 50,000/-
Punjab, Lahore. at time
(ii) Asstt. Inspector General of Police, welfare & P.O.P. Organization
Punjab Lahore.
(iii) All Districts Superintendent of Police including Police, motor,
Transport, Punjab, Lahore.
(iv) Officers Incharge Police training Institutions.
(v) Deputy Superintendent of Police, Lahore Range, Reserve
Lahore.
2. The above powers shall be exercised subject to the availability of funds

after ovserving normal procedure of inviting quotations samples, etc.
3. This is in supersession of the instruction, contained in this office Circular

Memo. No. 975-1074/3-C-4 (dated 14th February, 1970).
(Sd.)KHALID AHMAD ALI

AIG/F
For Inspector – General of Police, Punjab,
Lahore.
122
Copy from the Industries and Commerce & M.R. Department Section. III Government of
the West Pakistan to Health Department. Memo No. III/I/I/431, IX/76, dated Lahore, the
23rd March, 1969.
Subject:- REVISED PURCHASE PROCEDURE FOR PURCHASE OF MEDICAL

STORES AND ENHANCEMENT OF LOCAL PURCHASE POWERS
. Reference correspondence resting with this department Memo. No. III-

I/431-IX/67, dated 20th September, 1968.
In Partial modification of the orders contained in the above mentioned
Memo, the Government of West Pakistan is pleased to approve of the following revised
purchase procedure in respect of medial stores and enhancement of the local purchase
powers
* * * * * * * * * *
* * * * * * * * * *
* * * * * * * * * *
LOCAL PURCHASE POWERS FOR PURCHASE OF PHARMACEUTICALS
15% of the total budget under Pharmaceuticals shall be utilized for local
purchase by all Hospital in West Pakistan. The remaining 85% of the budget of an
institution should be utilized through the normal procedure of placing indents with the
Medical Stores Depots. These indents shall be placed in accordance with the time
schedule mentioned in the proceeding paras.
Local purchase powers shall be exercised as under:-

(i) Medical Superintendents of the Hospital shall be allowed to make
purchases upto 25% of the portion allotted to them for local purchase
directly from the local market and their discretion in this regard will be
unfettered
(ii) The remaining 75% of the budgetr apportioned for local purchase (i.e.
11.25% of the total budget under pharmaceuticals of the particular
institution) shall be utilized for local purchase by a committee headed by
the Medical Superintendent of Institution concerned and another two
members nominated by the Secretary, Health Department. These
purchases shall be made on the most economic basis by the Committee.
(iii) Whenever medicines/drugs are requisitioned from the Medical Stores
Depot by an institution and these cannot be made available within the
stipulated period.

FINANCE DEPARTMENT
Subject:– LOCAL PURCHASE POWER FOR THE PURCHASE OF MEDICINES
------------------------------
Will the Section Officer (Coord), Health Department, kindly refer to his U.O. No.
SO(Coord)5-1/88, dated the 5th July, 1988 on the subject noted above?
2. Finance Department agrees to enhance local purchase powers of certain
categories of officers in the Health Department and sanction local purchase powers
anew in other cases, in the case of Medical Superintendents of Hospitals (Teaching
Hospitals, District Headquarters Hospitals and Tehsil Headquarters) in the Punjab for
purchase of medicines from the budget allocation of the financial year as per the
following:–
a) Powers of Medical Superintendents of Teaching Hospitals will be
enhanced so as to permit utilization of 40% of the budgetary allocation for
local purchase of medicines as against 25% al already sanctioned.
b) In the case of Distt. Headquarter Hospitals, the powers of Local Purchase
shall be enhanced to allow utilization of 25% of the budget allocation for
purchase of medicines as against 15% previously allowed.
123
c) The officers incharge of Tehsil Headquarter Hospitals are granted powers

to utilize 15% of their budget allocation for purchase of medicines,
through local purchase powers.
3. In addition to the above, the existing powers of Medical Superintendents of
Teaching Hospitals are enhanced from 10,000/- on any one item, to Rs. 20,000/-.
4. The prescribed procedure for local purchase of medicines shall be strictly
observed.
5. These instructions shall come into effect immediately.
Section Officer (Supply)

To
The Section Officer (Coord),
Health Department.
U.O. No. SOS/4(6)/79 Dated Lahore, the 31st August, 1988
LOCAL PURCHASE POWERS
Industries and Mineral Development Department.

Letter No. 11.16/146/69, dated 8th October, 1970, endorsed by Finance Department.
Subject: ENHANCEMENT OF LOCAL PURCHASE POWERS.
In partial supersession of the orders contained in Government of West Pakistan

Industries Commerce and Mineral Resources Department, Memo No. IX-6/60 dated the
22nd November, 1960 the Governor of the Punjab is pleased to enhance the limit for
local purchases from within the country (Not involving expenditure of foreign exchange)
in respect of the officers of various categories mentioned in the First Schedule of
Delegation of Powers in the Financial Rules and the Powers of Re-appropriation Rules
as indicated below:
(1) Officers in Category-I 25,000 per
year
(2) Officers in Category-II 15,000 per
year
(3) Officers in Category-III 10,000 per
year
(4) Officers in Category-IV 5,000 per year
The above powers would be available for:
(a) An article of stores
OR
(b) A Class of similar articles of stores
at one time without splitting the indent during the period of one year, unless the requisite
stores are either controlled or covered by the Rule & Running Contract or are of such a
special nature as can not easily be procured or are exempted under Special general
orders of Government or by any other officer authorised on their behalf.
Necessary decision regarding the grouping of stores will be communicated in due
course.
Industries and Mineral Development Department Letter No. 11-16/164-69(iii) 17th

February 1971
Subject: ENHANCEMENT OF LOCAL PURCHASE POWERS
In pursuance of paragraph 2 of this Departments letter No. II-16/46-66 dated 8th

October, 1970 the Governor of the Punjab is pleased to approve the following
categorization classification of various type of machinery and spare parts to be locally
purchased by the Agriculture Department, Government of the Punjab:–
1. All Earth moving machinery except bulldozers.
2. Bulldozers.
(i) Main engine, Fuel system, Air cleaning group, Electrical
system and starting Engine system.
(ii) Gear box, Final drive, stearing system, Clutch, Brakes,
Cooling, Hydraulic and other system.
124
3. Tractors (Wheel type).

4. Other farm equipment.
5. Drilling machinery and equipment.
6. Automobile Vehicle (all Engine/other parts except Tyres, Tubes and
batteries).
7. Tyres and Tubes.
8. Batteries.
The spares for each of these types of machinery/group would be considered a
distinct articles of stores for the purpose of limits on powers of local purchases.
This supersedes the orders contained in Finance Department reference Nos.
SOS-IV/37/70, dated 14th January, 1971.
Finance Deptt. Letter No. F.D/Acctts/(A&A) II-11/69, dated the 3rd November, 1971
Subject: DELEGATION OF POWERS UNDER THE FINANCIAL RULES AND

THE POWERS OF RE-APPROPRIATION RULES, 1962
I am directed to state that it has been brought to the notice of this Department by
the Accountant General, Punjab that some of the Departments are under the impression
the local purchase powers enhanced by the Industries and Mineral Development
Department in their letter No. II-16/147-69, dated 8th October, 1971, supersede the
powers of sanctioning the expenditure delegated to different categories of Officers under
the Financial Rules and the powers of Re-appropriation Rules, 1962. In this connection it
is clarified that “sanction of an expenditure” and “making local purchase” are two
different acts for which specific powers have been delegated by the Finance Department
and Industries and Mineral Development Department respectively. It is, therefore,
essential that proper distinction should be maintained while exercising the said powers.
2. It is therefore, requested that all Officers concerned may kindly be directed not to
confuse the scope of the Financial Rules and Powers of Re-appropriation Rules, 1962
with the powers of “local purchases” approved by the Industries and Mineral
Development Department. The Audit Officers have also been requested to scrutinize
properly the sanctions issued by the various categories of officers with a view to
ensuring that the powers delegated by the Finance Department and Industries and
Mineral Development Department are properly exercised and not confused with each
other.
Industries and Mineral Development Deptt. Letter No. II-1/1-75, dated 17th January,
1975, endorsed by Finance Department.
In partial modification of this Department Memo No. 11-16/146-69, dated 8th

October, 1970, the Governor of the Punjab is pleased to approve the enhancement of
the local purchase powers of the officers of the various categories as under:–
Rs.
(a) Officers of Categories I & II 50,000
(b) Officers of Categories III 20,000
(c) Officers of Categories IV 10,000
Finance Department’s Letter No. SOS-4(9)/77, dated 15th August, 1977.
Subject: LOCAL PURCHASE POWERS OF DEPARTMENTAL OFFICERS
I am directed to state that under letter No. II-I/1-75, dated 17th January, 1975
from Secretary to Government of the Punjab, Industries and Mineral Development
Department, the various departmental officers are allowed to effect local purchase of all
article of store or a class of similar articles of stores (not involving foreign exchange) at
one time without splitting the indent (total requirement) during a period of one year upto
the following extent:–
Rs.
(a) Officers of Categories I & II 50,000
(b) Officers of Categories III 20,000
(c) Officers of Categories IV 10,000
125
2. In order to enable the departmental officers to effect the local purchase of stores
with the least possible delay and without incurring additional expenditure of
advertisement, etc., it has been decided that the said officers may obtain quotations
through Limited Tender Enquiry instead of floating Advertised Tender Enquiry upto their
maximum local purchase powers. All concerned under your control may kindly be
informed accordingly.
Industries Mineral Development Department letter No. II 8 16/78 Part II dated the 10th
March, 1980, endorsed by the Finance Department.
In partial modification of this Department’s Memo No. II-I/1-75, dated 17th

January, 1975, the Governor of the Punjab is pleased to enhance Local Purchase
Powers of Departmental Officers to the following extent:–
Category of Officers Existing Powers Enhanced Powers
Rs. Rs.
Officers of Category I & II 50,000 75,000
2. All concerned under your administrative control may please be informed

accordingly.
FINANCE DEPARTMENT CIRCULAR LETTER No. FD(FR)II-5/82
Dated 2nd November, 1986
Subject: LOCAL PURCHASE POWERS OF DEPARTMENTAL OFFICE

Sir,
I am directed to state that under rule 15.2(a) of the Punjab Financial Rules Vol.I
the departmental officers in various categories are authorised to make local purchase of
an article of store or a class of similar article of stores (not involving foreign exchange) at
one time without splitting the indent during the period of one year. The powers delegated
to these officers under this rule have revision therein was notified by the industries and
mineral development department (in consultation with the finance department), vide its
letter No. II-8-16/78-Part.II, dated 10.03.1980 (Copy reproduced overleaf). Keeping in
view the need for further enhancement of these powers in keeping with the spirit of the
decentralized purchases and to offset the effect to price escalation, it has now been
decided to increase the local purchase powers of the departmental officers upto the
following extent with immediate effect:–
Officers of Categories I & II Rs. 1,50,000
Officers of Categories III Rs. 60,000
Officers of Categories IV Rs. 30,000
2. All concerned under your administrative controller may please be informed

accordingly.
PURCHASE OF PERIODICALS AND NEWSPAPERS
Finance Department’s letter No. SOA-II-3(17)/62-636/711, dated Ist April, 1964
Subject: PURCHASE OF PERIODICALS AND NEWSPAPERS.
I am directed to refer to the West Pakistan Delegation of Powers under the

Financial rules and the Powers of the Re-appropriation Rules, 1962. Under serial No.
3(XVI) of Part-I of the Second Schedule the Administrative Department, Officers in
category I and II have been delegated full powers to purchase Periodicals and
Newspapers. These delegations were made to avoid inconveniences to the Department
and Officers so that Periodicals and Newspapers could be purchases. However,
instances have come to the notice of the Finance Department where Periodicals,
126
Magazines and Newspapers having no connection with the work of the department are
being purchased regularly.
2. Officers are, therefore, requested to kindly ensure that only such Periodicals,
Magazines/Newspapers are purchased which are actually required in connection with
the work of the Department. In particular, Magazines and Periodicals, having
predominantly entertainment value only e.g. Readers Digest, Mirror, should not
purchased.
3. Acknowledgement is requested.
Finance Departments Letter No. FD(FR)-II-37/75, dated 2nd January, 1976 to the
Accountant General, Punjab, Lahore.
Subject: PURCHASE OF PERIODICALS AND JOURNALS.
I am directed to state that some Departments have sought sanction from the
Finance Department to the relaxation of rules for the payment of subscription for the
purchase of periodicals and journals stating that the payment of subscription is treated
as “Advanced Payment” by your office and requires relaxation of rules. The matter has
been examined and the Finance Department considers that subscription in respect of
periodicals/journals for a specified period is paid in advance to the publishers/suppliers
who undertake to supply the publications. It has been decided that the payment of
subscription in respect of such journals and periodicals may not be treated as an
“advance payment” which requires relaxation of Rules. The firm’s invoice demanding the
subscription may be treated as sufficient for allowing payment.
Finance Department’s D.O. Letter No. Fin.(Lib.)5/3/78, dated the 6th March, 1978
Subject: PURCHASE OF PERIODICALS AND NEWSPAPERS.
Please refer to the former Government of West Pakistan, Finance Department’s

circular letter No. SOAA-II-3(17)/64-636/64, dated the 1st April, 1964 in which a request
was made to ensure that only such periodicals, magazines and newspapers are
purchased at Government expenses as are actually required in connection with the work
of the Department.
2. It has come to notice that some officers are still purchasing magazines, like
Akhbar-e-Jehan, Pakeeza Digest, Akhbar-e-Khawateen, Khawateen Digest, etc. Such
publications obviously have nothing to do with the professional duties of the officers
concerned nor can their purchase be considered in the public interest in any way. I
would request you to please review all publications being purchased by your office and
those under your administrative control so as to prevent misuse of the delegated powers
and wastage of Government funds by ensuring that only such publications are
purchased on official account as are considered to be in the public interest.
A similar review may also be conducted for the publications being purchased by
the autonomous bodies under the control of your Department.
Finance Department’s Letter No. (A.A)-II-4/67, dated 17th May, 1970
Subject: DELEGATION OF POWERS FOR PURCHASE AND REPLACEMENT

OF VEHICLES INCLUDING COMMERCIAL VEHICLES, JEEPS AND
LAND ROVERS.
I am directed to refer to item “7-A Purchase and Replacement of Vehicles

including Commercial Vehicles, Jeeps and Land Rovers”, under “Second Schedule Part
I, Powers Common to all Departments” of Delegation of Powers under the Financial
Rules and the Powers of Re-appropriation Rules, 1962. Administrative Departments and
Officers in Category I, have full powers for replacement of vehicles subject to the
following conditions:–
(1) The strength of vehicles in the Department has been sanctioned by the
Finance Department, and the replacement is required for keeping up the
sanctioned strength;
(2) That the vehicles have been condemned for use by a Competent
Authority, or have completed a ascertain mileage or years of service
which may be prescribed by the Government;
(3) That there is specific budget provision for the expenditure; and
127
(4) That the sanctioning officer is satisfied that the work for which the vehicle
was originally sanctioned, has not undergone substantial reduction
making it redundant to replace the vehicle.
2. A point has arisen as to who is the competent authority for condemnation of
vehicles. It has been decided by the government that the authority competent to replace
vehicles will also be competent to condemn then subject to above mentioned conditions.
3. A Committee consisting of Motor Vehicles Examiner and works Manager
Assistant Works Manager of the Road Transport Corporation, will give technical advice
to competent authority whether a government owned vehicle which has completed
prescribed life and mileage, may be declared condemned or it may be retained in
service for some time more after further repair, if necessary.
3. A Committee consisting of Secretary, R.T.A., Motor Vehicle Examiner and MMPI
concerned will give technical advice to the competent authority whether Government-
owned vehicle, which has otherwise completed its prescribed life and mileage, may be
declared condemned or it may be retained in service for sometime more after further
repairs, if necessary.(Para 3 substituted vide Finance Department’s letter No. A&A/II-
4/67(P) dated 29-04-2000).
4. The expected life in years and the mileage expected to be completed by different
makes and types of Government owned motor vehicles, before considering them for
condemnation, is enclosed for guidance.
UNIFORM TERMS OF DISTANCE COVER
Distance Covered
Minimum distance of 2.00 lack Ms. For all Motor Cycles/Secotors, Motor Cars
and Jeeps Truk engine power upto 1600 c.c. or a distance of 2.5 lack Ms. For all other
vehicles.
PURCHASE AND REPLACEMENT OF VEHICLES
STATEMENT SHOWING THE DETAILS OF LIFE IN YEARS AND THE

MILEAGE TO BE COMPLETED FOR THE CONDEMNATION OF
GOVERNMENT OWNED VEHICLES
LIFE IN YEAR AND MILEAGE

Sr. # Name of Vehicle Year Mileage
Local Mufassal Local Mufassal
1. Mercedez Benz all types 6 5 100,000 80,000
2. Leyland Comet 90 and 100 6 5 100,000 80,000
3. Bedford SB-8 6 5 100,000 80,000
4. Bedford SB-13 6 5 100,000 80,000
5. Bedford SB-5 6 5 100,000 80,000
6. Bedford J-6 LZ-5 6 5 100,000 80,000
7. Bedford J-4 LZ-1 5 4 100,000 80,000
8. Bedford J-2 LZ-7 5 4 100,000 80,000
9. Chevrolet 5 4 100,000 80,000
10. Fort 5 4 100,000 80,000
11. Dedge PD-500 and S-305 6 5 100,000 80,000
12. Mack SWB/MWB 5 4 100,000 80,000
13. Mack LWV 6 5 100,000 80,000
14. Chevrolet Station Wagon 6 5 100,000 80,000
15. Fiat 5 4 100,000 80,000
16. Ford Station Wagon 6 4 100,000 80,000
17. Mercedez Benz 4 100,000 80,000
18. Jeeps 5 100,000 80,000
19. Land Rover 6 5 100,000 80,000
20. Other Trucks and Heavy Vehicles 6 5 100,000 80,000
21. Van Jeeps such like light Pick-ups 6 6 100,000 80,000
22. Staff Car (Petrol) large size 6 6 100,000 80,000
23. Staff Car (Diesels) 6 6 100,000 80,000
24. Volks Wagon Micro Bus 6 6 100,000 80,000
25. Motor Cycle 3 H.P. and above 5 4 100,000 80,000
26. Sector 4 4 100,000 80,000
27. Rickshaw 4 4 100,000 80,000
128
28. Toyota Minibus 6 6 100,000 80,000

29. Toyota Car 5 5 100,000 80,000
30. Mazda Car 5 5 100,000 80,000
Finance Department’s Letter No. FD/Acctts. (A&A)-II-4/67, dated the 23rd April,
1971

LAND ROVERS.
I am directed to refer to this Department’s letter No. (A&A)-II-4/67, dated

th
the 17 May, 1970, on the subject noted above, and to state that the following
may be added to the statement appended to the said letter:–
LIFE IN YEAR AND MILEAGE
Sr. # Name of Vehicle Year Mileage
Local Mufassal Local Mufassal
28. Toyota Minibus 6 6 100,000 80,000
29. Toyota Car 5 5 100,000 80,000
30. Mazda Car 5 5 100,000 80,000
Finance Department’s Letter No. A&A-II-4/67, dated the 14th April, 1980.

LAND ROVERS, ETC.
I am directed to refer to this Department’s Circular letter No. A&A-II-4/67, dated

the 17th May, 1970, on the subject, and to state that Para 3 ibid provides that before
condemning a vehicle the advice of the Motor Vehicle Examiner, and the Works
Manager in the Road Transport Board should be obtained. It has been decided to
suspend the operation of this condition in the case of those engineering departments
which have their own workshops, where they can easily do the repair work.
PURCHASE OF STATIONERY AND SUPPLIES AND SERVICES

FROM THE PRINTING AND STATIONERY DEPARTMENT
Finance Department’s letter No. FD/Acctts/A&A/1-4/70, dated 2nd February, 1971.
Subject: COMMERCIALIZATION OF THE PROVINCIAL PRINTING AND

STATIONERY DEPARTMENT.
I am directed to invite a reference to this Department Notification No.

FD/Acctts/1-4/70, dated 23rd January, 1971 regarding the commercialization of the
Government Printing and Stationery Department and state that the following procedure
would be observed while obtaining supplies and other services from the Printing and
Stationery Department. These instructions will take effect from 1st July, 1970.
2. the jurisdiction of Stationery Office, Lahore, Forms Press, Lahore, Secretariat
Press, Lahore and Government Book Depot, Lahore, extends over Lahore, Multan,
Sargodha and Rawalpindi Divisions. The offices located in Bahawalpur Division will
obtain their requirements of stationery forms, publications and get their printing work
done at Government Press, Bahawalpur.
3. All the Departments with effect from 1st July, 1970 would make payment in
advance to the Printing and Stationery Department in the manner detailed in para 8
below.
4. The instructions contained in this Department’s letter No. BII-21/78/70 dated 15th
December, 1970 would be observed for making budget provision of Stationery Store
Charges/ Supply of Forms/ Registers and Government publications and printing/ binding
work charges. The budget provision so made will exclusively be meant for receiving
supplies and services from the Printing and Stationery Department and should not be
utilized for obtaining supplies and services from private sources. This can only be done
after obtaining a non-compliance certificate from the Printing and Stationery Department.
129
5. The departmental authorities at whose disposal funds for purchase of

stationery/ forms/ Government publications and printing work have been placed shall
have full powers to get supplies and services from the Printing and Stationery
Department subject to the availability of funds.
6. The local purchase of stationery stores would be regulated in accordance
with the instructions contained in Second Schedule under Heading Part-I- Powers
common to all Departments (Serial No.3(b)(i) Page 8) of the Delegation of Powers under
the Financial Rules and the powers of Re-appropriation Rules, 1962. The expenditure on
local purchase of stationery stores would be met out of funds provided under “other
contingencies” of the Department concerned while making local purchase of any article
of stationery which is on the Price List of the Printing and Stationery Department, its full
particulars and value paid for should immediately be intimated to the Manager,
Provincial Stationery, Lahore and Manager, Government Press, Bahawalpur, as the
case may be in the following form:
Serial No. Article No. Full Quantity Amount Head of

as given in description purchased account
the price of the
list article
purchased
1 2 3 4 5 6
7. The provisions of the Printing and Stationery Manual regarding the

procedure, time, schedule of submitting indents and obtaining supplies from the Printing
and Stationery Department would be observed as heretofore.
8. PROCEDURE FOR OBTAINING STATIONERY STORES, ETC.
(a) Indents for stationery article of your office including your

subordinate officers should be checked and countersigned before
transmission to the Manager, Provincial Stationery Office, Lahore or the
Manager, Government Press, Bahawalpur, as the case may be. The
Manager will issue three copies of printed challan forms (Marked Original/
Duplicate/ Triplicate) alongwith a Demand Notice in duplicate indicating
the cost of stationery etc indented for.
(b) On receipt of the Demand Notice alongwith printed challan
forms, a bill in form STR-33-A (Appendix-A) should be prepared by the
Indenting Officer. The bill will in other respects be treated in the same
way as a contingent bill for drawing cash from the Treasury. The Treasury
Officer would pass the bill for “Payment by transfer” and the original and
duplicate copy of the challans handed over to the Indenting Officer. The
Provincial Stationery Office who will arrange the supply/dispatch of the
consignment of stationery etc., direct to each Indenting officer at the
address shown on the front page of each Indent. The duplicate copy of
the challan would be retained by the Indenting Officer.
(c) The Departments, who draw money by cheques from the
Treasuries, would issue the cheque in favour of the Manager, Provincial
Stationery Office, Lahore/Manager, Government Press, Bahawalpur.
These cheques should be crossed “Account payee only – Not
negotiable”. The Stationery Office would on receipt of the cheque prepare
challans and credit the amount to the relevant Head of Account.
(d) As an exception to the rule by which all bills payable at
Lahore/ Gujranwala should be pre-audited, bills for stationery, printing,
binding and supply of Government publications, etc. be prepared in the
special form STR-33-A and presented at Lahore Treasury/District Pay
and Accounts Office, Gujranwala and paid by transfer in the manner
detailed in sub-para (b) above.
(e) The difference, if any, between the amount paid and the cost
of stationery supplied would be adjusted by the printing, and Stationery
Department in future supplies.
9. SUPPLY OF FORMS
The procedure prescribed for obtaining supply of stationery articles will apply
mutatis mutandis to the supply of standard/universal forms.
130
10. SUPPLY OF GAZETTE AND OTHER PUBLICATIONS

The procedure prescribed for obtaining supply of stationery article will also apply
to the supply of gazette and other Government publications. As the gazette is a regular
publication and its supply to the Indenting Officers is also made on regular basis, the
annual requirement of your office and subordinate offices for various parts of the Gazette
should be intimated to the Manager, Government Book Depot, Lahore. On receipt of this
information, the Manager will intimate the total annual subscription for the Gazette and
send three copies of printed challans for making the advance payments of the
subscription in the manner prescribed in para 8 above.
FORM S.T.R. 33-A
Bill No. ________________

Not payable in cash but by Book Transfer
Voucher No. ____________
List of Payment for. ____________ 19

Bill for stationery charges supply of forms, registers Government publications and
Printing/Binding work for the _______________ 19
Head of Account __________________________________________________
Department ______________________________________________________
Indent No. _________________________ Amount _______________________
Demand Notice No. ________________________________________________
Cost of Stationery _________________________________________________
Cost of Forms ____________________________________________________
Cost of forms, registers and Government Publication ______________________
Printing charges ___________________________________________________
Binding charges ___________________________________________________
Total _____________________________________________________
Rs. (in words) _____________________________________________________
FORM S.T.R. 33-A

(Reverse)
Amount of Appropriation __________________ Amount ___________________

Deduct Expenditure ______________________ Amount ___________________
Total Present Bill __________________________________________________
Total of Previous Bill as shown in Bill No. _______________________________
Total up-to-date _____________________________
Available Balance ____________________________
(i) Received payment of Transfer Credit to Stationery and Printing Department.
(ii) Certified that the amount has been drawn in accordance with the Demand
Notices issued by the Stationery and Printing Department.
Date _______________
Head of Office and
Designation
Pay Rs. ( )
By transfer credit to “1264309-Printing Press receipt”
Date _______________ Treasury Officer.
FINANCE DEPARTMENTS LETTER NO. FD/ACCOUNT (A&A)1-4/70

The 22nd March, 1975

THE POWERS OF RE-APPROPRIATION RULES, 1962-PURCHASE
OF STATIONERY ARTICLES
It has been brought to the notice of this department that local purchases of
stationery are frequently made by splitting the purchases which is against the spirit of
Financial Rules and delegation of powers. At the same time suggestions have been
131
made that powers regarding local purchase of stationery articles are inadequate and
should be liberalized.
The matter has been carefully considered by the department and it has been
observed that one of the reasons for frequent to local purchase of stationery is that the
department do not carefully estimate their needs for purchase of stationery and place
their indents on the Controller of Printing and Stationery. If the annual indents for
purchase of stationery articles are based on the purchases made during the proceeding
year from the Printing and Stationery Department and purchases made locally under the
delegated powers the need for local purchase of stationery articles would be less
frequents. I am directed to request you to issue necessary instructions to all
departmental authorities under your administrative control to consideration of their total
requirements for the year and should particularly take into account the stationery
purchased locally under the delegated powers.
UNAUTHORIZED DEPOSIT OF GOVERNMENT MONEY
Finance Department’s letter No. FD(FR)V-6/2, dated the 29th October, 1978.
Subject: UNAUTHORIZED OPENING OF BANK ACCOUNTS AND DEPOSIT OF

GOVERNMENT MONEY IN PRIVATE BANKS
I am directed to state that the Auditor General in his report on the accounts of
Government of Punjab for the year 1970-71 has reported that certain officers had
unauthorizedly opened accounts with the commercial banks and had deposited therein
money withdrawn from the provincial revenues. The Public Accounts Committee has
taken a serious view of the irregularity.
2. In this connection, attention is invited to Rule 7(1) of the Punjab Treasury Rules
which lays down that all moneys received by a Government servant on behalf of the
Provincial Government shall be paid in full into Treasury and shall be included in the
Provincial Consolidated Fund or Public Account of the Province as the case may be.
Similarly, rule 9(1) ibid lays down that a Government servant may not, except with the
special permission of the Government deposit in Commercial bank moneys with drawn
from the Provincial Consolidated Fund or Public Account of the Province.
3. I am to request you that above mentioned provisions of the rules may kindly be
brought home to all the Officers under your administrative control for strict compliance.
In no case the Government money coming into the hands of a Government servant
either on account of receipts of the Government or by way of with drawal from the
Treasury should be kept in a commercial band except with the specific sanction of the
Finance Department. In case any bank account has been opened by some
Offices/institutions the same may be closed forthwith and the balance standing therein
credited to the Government account.
4. Any violation of above mentioned rules and these instructions will be regarded as
a serious financial irregularity and the Government servants concerned shall be held
personally responsible for such an irregularity.
UNUSUAL AND NOVEL ITEMS
Finance Department’s Letter No. FD/Accounts (A&A)-III-2/73, dated 7th May, 1973

POWERS OF RE-APPROPRIATION RULES, 1962 – PURCHASE OF
UNUSUAL AND NOVEL ITEMS.
I am to invite a reference to the note at the end of Item 3(b)(xxvii)(b) of Part I of

the Second Schedule to the Delegation of Powers under the Financial Rules and Powers
of Re-appropriation Rules, 1962, and to state that it is clearly laid down therein as
follows:
“No Items of expenditure may be sanctioned from contingencies n
unusual or novel items except with prior approval of Government.”
2. It has come to the notice of the Finance Department that in a certain case a Sofa
Set, Trolley, Refrigerator, Thermos Bottle, and a Dinner Set have been purchased for an
Office. Such articles are obviously not needed for the normal working of an Office and
the expenditure incurred on their purchase in the aforesaid case amounted to misuse of
public money. One of the purposes of the aforesaid note in the rules is to safeguard
132
such eventuality and to allow the purchase of unusual or novel item only in case there
were a special Justification based on special circumstances which would then be
examined before hand at the level of the Government. The Provisions of this note may,
therefore, kindly be strictly observed.
3. The Finance Department has taken a serious view of the instance stated above
and it is consequently requested that all the Drawing and Disbursing Officers under your
control may kindly be instructed to avoid such irregularities and hence misuse of public
money. It is emphasized herewith that the Drawing and Disbursing Officers would be
personally responsible in such instances and would be liable for recovery of the amount
concerned in addition to any other action that may be taken.
4. The Audit is also being requested to carry out a strict check on expenditure with
a view to locating such irregularities.
Finance Department’s Letter No. (A&A)-III-2/73, dated 3rd January, 1974.

POWERS OF RE-APPROPRIATION RULES, 1962 – PURCHASE OF
UNUSUAL AND NOVEL ITEMS.
I am directed to invite a reference to the note at the end of item 3(b)(xxvii)(b) of

Part I of the Second Schedule the Delegation of Powers under the Financial Rules and
the Powers of Re-appropriation Rules, 1962 which for bids the sanction of expenditure
on unusual or novel items without the prior approval contemplated in this note means the
approval of the Government in the Finance Department and not of the Administrative
Department. It is hereby clarified that for the purchase of unusual novel items the
approval of the Finance Department and not of the Administrative Department is
required. Accordingly it is requested that the above position may be brought to the notice
of all the Drawing and Disbursing Officers under your control and they may be instructed
to strictly observe the provisions of the rules.
WRITE OFF OF LOSSES
Finance Department’s Letter No. SOA-II-2/64, dated 2nd April, 1964.
Subject: EXAMINATION OF APPROPRIATION ACCOUNTS THE AD-HOC

PUBLIC ACCOUNTS COMMITTEE AND THE POWERS TO WRITE
OFF LOSSES
I am directed to refer to this Department’s endorsement Circular No. S.O.FR-

II/10/26/63, dated 19th March, 1963 and to state that it has now been decided to amplify
the instructions contained in the West Pakistan Delegation of Power under Financial
Rules and the powers of Re-appropriation Rules, 1962 as follows:–
(i) All cases involving loss of property, etc. exceeding Rs. 5,000 should be
reported to audit for comments before final orders are passed with regard
to writing off of loss by administrative Department or the Finance
Department, as the case may be.
(ii) A self contained report should be sent to the Accountant General, with
regard to the circumstances of the loss and the Accountant General,
would be entitled to call for such other documents and records as he
considers necessary.
2. It is requested the compliance of the above instructions may be ensured.
Finance Department’s Letter No. SOAA-II-2(2)/64-64/87, dated 6th July, 1965.
Subject: AUDITABLE DOCUMENTS SHOWING OF SECRETARIAT FILES
I am directed to refer to Finance Department’s Circular letter No. S.O.AA-II 2(2)

77-678/64, dated 2nd aril, 1964 amplifying the instructions contained in the West Pakistan
Delegation of Powers under the Financial Rules and the Powers f Re-appropriation
Rules, 1962 to the effect that all cases involving losses of property, etc, exceeding Rs.
5,000 should be reported to Audit and that Audit would be entitled to call for such
documents and record as they consider necessary to scrutinize the transaction when the
orders have been issued. The right of Audit to scrutinize the orders ex-post facto is not
subject to any monetary limits. The question has, however, arisen whether or not
133
Secretariat files should be shown to Audit. In this connection it is stated that the
Government of Pakistan was consulted and the Ministry of Finance have held that the
Comptroller and the Auditor General is legally competent to call for any file or papers.
The government Departments will have, therefore, to show the files to Audit if so squired
unless of course the Department is prepared to certify that the document are secret.
These instructions may please be brought to the notice of all concerned and
acknowledged.
Finance Department’s Letter No. FD(FR)A&A-II-2(2)64, dated 6th February, 1979.
Subject: CONSULTATION WITH AUDIT BEFORE WRITING OFF LOSSES.
I am directed to say that orders contained in Finance Department’s letter No.

SO(AA)-II-2(2)64/678/64 dated 24th April 1964 are withdrawn.
2. This information may please be brought to the notice of all concerned and
acknowledged.
Copy of letter No. V-4-17/60 dated 25th December, 1965 from S.O.V.LC and M.R.
department addressed to all Administration Secretaries to Government of the Punjab
and etc.
Subject: DELEGATION OF POWERS FOR THE PURCHASE HIRING AND

CONDEMNATION OF TYPEWRITERS, DUPLICATORS ETC. IN USE
OF GOVERNMENT OFFICERS AND INSTITUTIONS TO WEST
PAKISTAN.
In supersession of the instructions contained in this Department circular letter No.

X-4-17/60, dated the 26th December, 1961 and all the previous orders issued by
Government as well as the existing rules on the subject, the Governor of West Pakistan
has been pleased to direct that the powers of various Officers in respect of Purchase on
hiring of typewriters, calculating machines, and Duplicators etc. and their condemnation
shall be indicated below:–
1. Purchase of Typewriters:
(i) Where stenographers, steno typists and typists have been sanctioned,
each Drawing and Disbursing Officer may sanction one typewrite for
each.
(ii) Where typewriters are required for Clerks and Ministerial establishment
other than stenographers, steno typists and Typists, the sanction of the
Regional/Divisional Head of the Department may be obtained.
(iii) These powers will be exercised subject to fund being available in the
office contingencies and where funds are not so available, a separate
allocation of funds will have to be obtained before the orders sanctioning
purchase are issued.
2. Condemnation of Typewriters, Duplicators, Calculating Machines etc.
(i) All the Drawing and disbursing Officers will have the powers to replace a
typewriters which is more than ten years old. If it is proposed to condemn
a typewriter, which is less than ten years old the sanction of the Divisional
Commissioners and Regional Head of Departments should be obtained.
The typewriters condemned by the Drawing and Disbursing Officer and
Regional Heads of various Department, should be passed on to the
printing and Stationery Department, for disposal.
(ii) Divisional Commissioners and Heads of Attached Department shall have
the powers to condemn Duplication and Calculating Machines subject the
condition that the machine to be condemned is not less than ten years old
and the machine to be purchased in replacement there of does not cost
more than Rs. 1,000. Cases involving relaxation of these conditions
should be referred through the Administrative Departments concerned to
3. Purchase of Duplications, Calculating Machines etc.
The Divisional Commissioners, Heads of Attached Departments will have the
powers to authorize the purchase of such machines, subject to private limit of Rs. 1,000
per machine. For end amount in excess of this limit the sanction of the Admn.
Department concerned should be obtained. This power will of course, be subject to the
condition of funds being available in the budget.
4. Hiring of Typewriters.
134
(i) All Drawing and Disbursing Officers will have the power to hire typewriters
for a period not exceeding six months. The Regional/ Divisional Heads of
Department will have the power so sanction the hiring for a period of one
year. The Heads of the Attached Departments may sanction hiring of
typewriters to two years and for a longer period to sanction of the Admn.
Department concerned should be obtained.
(ii) The following maximum rates for the hiring of typewriters are prescribed:-
(a) Second hand typewriters 18.00 per mensem
(b) New typewriters. 25.00 per mensem
The machines should be hired only after making enquiries from different firms in
the locality and cheapest on should be hired.
The purchasing officers should place their orders for the purchase of typewriters
Duplication Machines upon the Director of Industries (Supply Wing) Wet Pakistan, who
would make the necessary arrangement for their purchase from the agents of
manufacturers.
11. PRINTING AND BINDING JOBS.
The requirements of Printing and Binding work should be intimated to the

Incharge of the Governments Press concern who will intimate the estimated cost
involved. The amount so intimated would be paid in the manner detailed in para 8
above. Difference, if any, between the estimated cost and the actual cost will be worked
out after the completion of the job and adjusted in the future work of the Department
concerned.
135

FINANCE DEPARTMENT
Dated Lahore the 28th July, 2001
NOTIFICATION
No. FD (FR) II-5/82. In exercise of the powers conferred on him under Article 119 of the
Constitution 1973, the Governor of Punjab is pleased to make following addition in First
Schedule of the Delegation of Powers Financial Rules, 1990: -
i. District Co-ordination Officer Category-I
ii) Executive District Officer Category-II
iii) District Officers Category-III
iv) Deputy District Officer Category-IV
The above mentioned officers shall exercise the financial powers as given in Second
Schedule Part-I Powers common to all Departments.
The Governor of Punjab is further pleased to delegate the powers to District Co-
ordination Officer for approval of development schemes upto Rs.10 million in District
Development committee. The composition of District Development Committee is as
under: -
1. DCO Chairman
2. EDO Finance & Planning Member
3. EDO of Works and Services Department Member
4. EDO of Concerned Sector Member
5. District officer of Concerned Department Member
6. District officer Planning Member/Secretary
Note: -
(a) The Commissioners shall exercise concurrent powers till
abolition of Divisional tiers but not the powers for approval
of development schemes.
2. The DCOs, EDOs, DOs and deputy Dos will exercise
these powers on promulgation of Local Government
Ordinance 2001.
M. AKRAM MALIK
Secretary to Government of the Punjab
Finance Department.
No. FD (FR) II-5/82 Dated Lahore the 28th July, 2001
1. All Administrative Secretaries to Government of Punjab.

2. All Commissioners.
3. All Deputy Commissioners.
3. The Accountant General, Punjab, Lahore.
4. All District Accounts officers of Punjab
5. Treasury officer, Lahore
(KARIM BAKHSH ABID)

Additional Finance Secretary (Monitoring)
136

FINANCE DEPARTMENT
NOTIFICATION
Constitution of Islamic Republic of Pakistan 1973, the Governor of Punjab is pleased to
notify with immediate effect the following financial powers: -
i) OSD/DCOs (Designate) Category-I Officers
ii) OSD/EDOs (Designate) Category-II Officers
The above mentioned officers willl exercise the financial powers as given in Second
Schedule Part-I Powers common to all Departments (Delegation of Financial Powers
Rules, 1990).
M. AKRAM MALIK
Finance Department.
A copy is forwarded for information and necessary action to:-

5. All OSD/DCOs (designate).
6. All OSD/EDOs (designate).
7. All District Accounts officers of Punjab.
8. Treasury officer, Lahore.
(KARIM BAKHSH ABID)

137

FINANCE DEPARTMENT
Dated Lahore the Ist November, 2001
NOTIFICATION
No. FD (FR) II-5/82. In partial modification of this Department’s notification dated 30th
July, 2001, Governor of Punjab is pleased to declare EDO Health as Category-I Officer.
SALMAN SIDDIQUE
Finance Department.
No. FD (FR) II-5/82 Dated Lahore the Ist November, 2001

1. All Administrative Secretaries to Government of the Punjab.
3. All District Coordination Officers in Punjab.
4 All EDOs (Health) in the Punjab.
5. All District Accounts officers in Punjab.
(KARIM BAKHSH ABID)

138

FINANCE DEPARTMENT
Dated Lahore the 11st November, 2001
NOTIFICATION
No. FD (FR) II-5/82. Governor of Punjab is pleased to authorize Project Engineer

Bahawalpur Rural Development Project full powers of technical sanction provided he
has requisite qualifications and experience. These powers will be exercised for the
project period only.
SALMAN SIDDIQUE
Finance Department.
No. FD (FR) II-5/82 Dated Lahore the 11th November, 2001

1. Director General Works Audit Punjab.
2. Director General Audit, Punjab.
4. The Secretary, P&D Department, Lahore.
4 District Accounts Officer, Bahawalpur.
5. Project Director, Bahawalpur Rural Development Project, Bahawalpur.
(KARIM BAKHSH ABID)

139
GOVERNMENT OF THE PUNJAB,

FINANCE DEPARTMENT
Dated: Ist November, 2001
NOTIFICATION
No. FD(FR) II-2/89. In supersession of this department’s letter of even No. dated 10-9-
2001, Governor of Punjab is pleased to delegate the following financial powers to District
Government Officers:
M&R works of Health Buildings
The officers mentioned below are authorized to clear the estimates for M&R
Works:
i) EDO (Health) Full powers.

ii) MS, DHQ Hospitals Upto Rs. 3.50 lacs
iii) DHO Upto Rs. 1 lac
iv) MS, THQ Hospitals Upto Rs. 50,000/-
The technical sanction of the above cleared estimates would be issued by

officers of C&W Department in District Governments.
Powers to accept tender for consumable stores other than Drugs and
Medicines for Hospitals and other institutions (rate contract).
i) EDO (Health) Full powers

ii) MS, DHQ Hospitals
iii) MS, THQ Hospitals Upto Rs. 1.50 lacs
iv) DHO
v) SMO and other officers Upto Rs. 20,000/-
Powers to sanction expenditure on purchase of pharmaceuticals

(rate contract)

iii) MS, THQ Hospitals Upto Rs. 1.50 lacs
iv) DHO
v) SMO /Incharge RHCs
and other officers Upto Rs. 50,000/-
To incinerate the used/infectious linen articles of the hospitals subject to

recommendations of condemnation committee.

ii) MS, DHQ Hospitals Full powers
v) MS, THQ Hospitals Full powers
vi) DHO Full powers
and other officers Full powers
Repair of medical equipment and instruments.
i) EDO (Health) Upto Rs. 2 lac

vii) MS, THQ Hospitals Upto Rs. 25,000/-
viii) DHO
v) SMO /Incharge RHCs and other
officers Upto Rs. 10,000/-
In view of the reason that bulck purchase of medicines would

not be made through MSD, the Officers in District Governments are now authorized to
distribute the budget allocation for medicines in the following ratio:-
140
i) 10% reserved for natural calamities/emergencies to be purchased in bulk.

ii) 15% day to day purchase for normal medicines.
iii) 75% bulk purchase for normal medicines.
The budgetary authorization under purchase of medicines would be subject to the

condition that 85% of the budget of medicines would be utilized through bulk purchase
and remaining 15% on day to day purchases through local purchase. The concerned
District Government shall make rate contract in the light of instructions of the Punjab
Government for the procurement of all standardized medicines/pharmaceuticals.
However, the local purchase made by the institutions through quotations would be in
accordance with the prescribed procedure of quotations.
SALMAN SIDDIQUE
Secretary to Government of the Punjab,
Finance Department.
No. FD(FR) II-2/89 Dated: Lahore the Ist November, 2001
A copy is forwarded for information and necessary action to:

1) All Administrative Secretaries, to Government of the Punjab.
2) The Accountant General, Punjab, Lahore.
3) All DCOs in the Punjab.
4) All District Accounts Officers in the Punjab.
5) Treasury Officer, Lahore.
6) All Under Secretaries/SOs in Finance Department.
(KARIM BAKHSH ABID)

ADDL: FINANCE SECRETARY (MONITORING)
N0. & Date: Even
A copy is forwarded to the Secretary to Government of the Punjab, Health

Department with the request to communicate the above delegation of powers to all field
offices for information/further necessary action.
(KARIM BAKHSH ABID)

141
NO. PS/AFS(M)/2001
FINANCE DEPARTMENT
AUGUST 11, 2001

To
All Administrative Secretaries to

Government of the Punjab
Subject:- DDO POWERS FOR THE OFFICERS OF DISTRICT GOVERNMENT
DEPARTMENTS
Kindly refer to the subject noted above.
2. Finance Department is in the process of deciding the matter regarding
grant of Drawing and Disbursing Officers/Collecting Officers powers to
the Officers of the departments, decentralized to the District
Governments w.e.f. 14th August, 2001.
3. It is clarified that the officers of the district government departments shall

continue to exercise the existing powers of Disbursing Officers (for
expenditure) and Collecting Officer (for receipts) as already
prescribed in Appendix-D of the Punjab Budget Manual. However, in
case of change of nomenclature of the post or creation of a post with
a new nomenclature, DDOs/Cos powers would be notified afresh. The
District Coordination Officers are meanwhile authorized to confer
powers of DDOs to the officers of district governments, in cases
deemed imperative, for a period upto
30-11-2001.
4. This action would be subject to post confirmation by the Finance

Department.
(KARIM BAKHSH ABID)
ADDITIONAL SECRETARY (MONITORING)
No. & Date Even

Copy forwarded for information and necessary action to:
1. The Accountant General Punjab, Lahore.
2. All DCOs in the Punjab.
3. All EDOs in the Punjab.
4. All District Accounts Officers in the Punjab.
(KARIM BAKHSH ABID)

ADDITIONAL SECRETARY (MONITORING)
142
NO.BI-34(1400)/2001-2002
FINANCE DEPARTMENT
(BUDGET WING)
November 11, 2001
To
All District Coordination Officers

in the Punjab.
Subject:- DDO POWERS FOR THE OFFICERS OF DISTRICT GOVERNMENT

DEPARTMENTS
Kindly refer to our letter No.PS/AFS(M)/2001 dated 11-8-2001 on the

subject noted above.
The District Coordination Officers were authorized to confirm powers of
DDO to the officers of District Government in cases deemed imperative, for a period
upto 30-11-2001.
It is requested that a statement may be supplied showing DDOs/COs
powers notified afresh in case of change of nomenclature of the post or creation of a
post with a new nomenclature.
(CH.BARKAT ALI)
BUDGET OFFICER-I
143
No. PS/AFS(M)/2001
FINANCE DEPARTMENT
Dated Lahore the 2nd July, 2002
To
1. All District Nazims,

in the Punjab.
2. All District Coordination Officers,
in the Punjab.
Subject: DDO POWERS FOR THE OFFICERS OF DISTRICT GOVERNMENT

DEPARTMENTS.
In continuation of this department’s letter of even number, dated
26-3-2002 I am directed to convey the sanction that the District Coordination Officers are
authorized to confer the powers of DDOs to the officers of District Governments up till
31-12-2002.
2. The department-wise/sector-wise list of officers authorized the DDO

powers at district level may be sent to the Monitoring Wing of Finance Department for
confirmation.
3. The DDO powers are subject to further condition that reconciliation of

expenditure/receipts would be made with the DAOs on regular basis. In case of failure
for reconciliation of monthly accounts the DDO powers would be reviewed.
(KARIM BAKHSH ABID)
ADDL. FINANCE SECRETARY (M)
No. & Date Even
A copy is forwarded for information and necessary action to the:-
1. Accountant General Punjab, Lahore.

2. All Executive District Officers in Punjab.
3. All District Accounts Officers in Punjab.

FINANCE DEPARTMENT
Dated Lahore, the 2001
NOTIFICATION
No.FD(FR)11-1/78-V-II. The Governor of the Punjab is pleased to direct that in the
Punjab Delegation of Financial Powers Rules, 1990, the following amendments shall be
made namely:-
Amendments:
1. In Second Schedule, Part-II, Special Powers to certain Departments and
Officers - Communications and Works Department - at Sr. No.2 against
Superintending Engineers under Column 3 (iii), the existing entry in
Column 4 under heading “Extent” shall be substituted by the following:-
“Upto Rs.1.00 crore both for Highway and Buildings Departments”.
Officers - Communication and Works Department - at Sr. No.2 against
Executive Engineers under Column 3 (iv), the existing entry in Column 4
under the heading “Extent”, shall be substituted as under:-
144
“In Highway Department, works upto Rs.30.00 lacs and in

Buildings Department, works upto Rs.20.00 lacs.”
Officers - Irrigation and Power Department - at Sr. No.2 against
Superintending Engineers and other Officers in corresponding ranks
holding independent charges. Under Column 3 (iii), the existing entry in
Column 4 under the heading “Extent”, shall be substituted as under:-
“Upto Rs.1.00 crore”
Officers - Irrigation and Power Department at Sr. No.2 against Executive
Engineers under Column 3 (iv), the existing entry in Column 4 under the
heading “Extent”, shall be substituted as under:-
“Upto Rs.20.00 lacs”
Note: The conditions stipulated in the Delegation of Financial Powers
Rules, 1990 on page 65 shall continue to apply toamended powers
exercised under Sr. Nos. 3 & 4 above.
Officers - Public Health Engineering Department, at Sr. No.2 against
Superintending Engineers under Column 3 (iii), the existing entry in
Column 4 under the heading “Extent”, shall be substituted by the
following:-
“Upto Rs.1.00 crore”
Officers - Public Health Engineering Department, at Sr. No.2 against
Executive Engineers under Column 3 (iv), the existing entry in Column 4
under the heading “Extent”, shall be substituted by the following:-
“Upto Rs.20.00 lacs.”
Note: The conditions stipulated in the Delegation of Financial Powers
Rules, 1990 at page 74 shall continue to apply to amended powers
exercised under Sr. Nos. 5 & 6 above.
BY ORDER OF THE
GOVERNOR OF THE PUNJAB
M. AKRAM MALIK
SECRETARY TO
FINANCE DEPARTMENT
NO. & DATE EVEN.
1. All Administrative Secretaries to Govt. of the Punjab.
2. All Heads of Attached Departments to Govt. of the Punjab.
3. All Divisional Commissioners in the Punjab.
4. All Deputy Commissioners in the Punjab.
5. The Registrar, Lahore High Court, Lahore.
6. All the District Accounts Officers in the Punjab.
8. The Director General (Audit) Works, Lahore.
9. The Director General (Accounts) Works, Lahore.
10. The Director General, Civil Audit, Punjab, Lahore.
11. The Superintendent, Government Printing Press, Punjab Lahore, with the
request that he may publish it in the next Gazette and supply 50 copies to this
department.
ACCOUNTS OFFICER (FR)

145
No.FD(FR)II-2/89
FINANCE DEPARTMENT
Dated Lahore, the Ist September, 20001
To
1. All District Coordination Officers
in the Punjab.
2. All District Executive Officers,
in the Punjab.
Subject: DELEGATION OF FINANCIAL POWERS.
The Governor of the Punjab is pleased to delegate following financial

powers for re-imbursement of medical charges to District Government Officers:-
Name of Power To Whom delegated Extent
Power to sanction re- i) DCO Rs.10,000/-

imbursement of medical
ii) EDO Rs.3,000/-
charges
(KARIM BAKHSH ABID)

ADDL. FINANCE SECRETARY (MONITORING)
No. and Date Even.
Copy forwarded for information and necessary to the :-
2. Accountant General, Punjab, Lahore.
3. All District Accounts officers in the Punjab/Treasury Officer, Lahore.
4. Director General, Civil Audit Punjab, Lahore.
5. Director General, SAP Audit Punjab, Lahore.
6. Director General, Works Punjab, Lahore.
(KARIM BAKHSH ABID)

146
No. FD (FR)II-2/89
FINANCE DEPARTMENT
Dated Lahore, the 10th September, 2001
To
The Secretary,
Government of the Punjab,
Health Department.
Subject: AMENDMENT IN THE DELEGATION OF FINANCIAL RULES, 1990

Kindly refer to the subject cited above.
2. The following officers in District Governments are authorized to clear the

estimates for M&R works pertaining to the health buildings:
i) EDO Health Upto Rs.5.00 lac
ii) M.S. DHQ Hospitals Upto Rs.3.50 lac
iii) District Officer/DHQ Upto Rs.1.00 lac
iv) M.S. THQ Hospitals Upto Rs.50,000/-
3. The technical sanction of the above cleared estimates would be issued by
officers of C&W Department in District Government.
PURCHASE OF MEDICINES
4. In view of the decision that MSD will not make bulk purchase of
medicines, the officers in District government are authorized to distribute the budget
allocations for medicines in the following ratios:-
i) 10% reserved for natural calamities/emergencies.
ii) 15% day to day purchase.
iii) 75% bulk purchases.
5. The above mentioned purchases would be subject to the condition that
85% of the budget for medicines would be utilized for bulk purchase and remaining 15%
on day to day purchases. In case of bulk purchases the rate contract would be made in
the light of standing instructions of government for all standardized medicines/
pharmaceuticals. In case of day-to-day purchases the normal purchases made through
quotations and financial feasibility would be observed. The other purchase conditions as
prescribed in the Financial Rules and instructions would strictly be followed by District
Government Officers.
(KARAIM BUKHSH ABID)

Addl. Finance Secretary (Monitoring)
No. & Date Even.

Copy is forwarded for information and necessary action to:-

2. All DCOs, EDOs Health in Punjab.
3. All DAOs, in the Punjab.
4. Section Officer Exp(Health), Finance Department.
(KARAIM BUKHSH ABID)

147

FINANCE DEPARTMENT
No. PA/AFS(M)2-1/2001
Dated:-21-08-2001
To
i) The Accountant General, Punjab, Lahore.

ii) All the District Officers in the Punjab/Treasury
Officer, Lahore(Through Special Messenger)
SUBJECT: PAYMENT TO THE DRAWING & DISBURSING OFFICERS OF THE

OFFICES DEVOLVED TO THE DISTRICT GOVERNMENT OUT OF
DISTRICT BUDGET.
Kindly refer to the subject cited above.
2. The procedure for incurrence of expenditure out of District Budget, and

maintenance of accounts thereof is being finalized with the approval of the Competent
Authority.
3. Meanwhile, in order to ensure un-hindered payments to DDOs of the District

governments it has been decided that the expenditure out of District Budget may
temporarily be considered as provincial payments insofar the banks are concerned.
However, a separate drawing schedule be prepared for such payments, and paid
vouchers relating thereto may not be mixed with those relating to provincial payments.
4. On the receipt of final decision, the account of said payments shall be

maintained accordingly.
BUDGET OFFICER-I
NO. & DATE EVEN.
A copy is forwarded for information to :-
1. Al the District Coordination Officers in the Punjab.

2. All the Executive District officers (Finance) in the Punjab.
BUDGET OFFICER-I
148
URGENT/OUT TODAY
No. SO(B&E-1)Misc-14/2001
FINANCE DEPARTMENT
Dated Lahore, the 24th December 2001

To
All the District Coordination Officers
In the Punjab.
Subject: RE-EMPLOYMENT OF SPECIALISTS IN FINANCE.
Kindly refer to this department’s letter of even number dated 23rd October,
2001 containing directions for appointment of specialist in finance, as per the annexed
terms and conditions.
2. The matter has been subsequently reviewed, vis-à-vis the stipulation as
at serial No. 13 of the terms and conditions of contract employment, under the sub-head
“Termination of Contract”. It has accordingly been decided to partially modify this
condition with immediate effect as follows:-
“The appointment on contract shall be liable to termination on one month’s
notice or payment of one month’s pay, in lieu thereof on either side
without assigning any reason.”
3. The condition may not, however, apply to appointments contracted prior
to the issuance of this letter.
(SHAHID MAHMOOD)
Additional Finance Secretary (Budget)
No. & Date Even:
Copy is forwarded continuation of this department’s endorsement of even
number dated 23.10.2001 for information and necessary action to:-
4. All the Deputy Secretaries/Under Secretaries and Section Officers in
Finance Department.
(SHAHID MAHMOOD)
Additional Finance Secretary (Budget)
149

FINANCE DEPARTMENT
Dated Lahore, the September, 1998.
NOTIFICATION
No. FD (FR)11-2/98. In exercise of the powers conferred on him under Article-119 of the
Constitution of Islamic Republic of Pakistan, the Governor of the Punjab, is pleased to
direct that the following amendment shall be made with immediate effect in the
Delegation of Financial Power Rules, 1990 :-
AMENDMENT
In Second Schedule, Part-I, Powers common to all Department, against
Sr. No. 4, the existing entries at (i) & (iii) in Column 3 and 4 shall be substituted by the
following :-
i) Administrative Departments in upto Rs. 200 lac
Development Sub-Committee.
iii) Divisional Development Committee upto Rs. 100 lac.
The following new entry iii(a) shall be added after Sr. No.(iii):
iii(a) District Development Committee upto Rs. 50 lac.

The Note-I and clause (i) thereunder shall be substituted as follow:
NOTE I- The powers delegated to the Administrative Departments in Development
Sub-Committee shall be subject to the condition that :-
These powers shall be exercised by the Administrative Secretaries in
Development Sub-Committee consisting of the Members as indicated
below:-
Secretary to Government in the Chairman
concerned Department.
A representative of the P&D Department not Member
below the rank of Addl: Secy. / Chief of
Section of Department concerned.
A representative of Finance Department Member
(not below the rank of Deputy Secy.).
When there is unanimity, no reference to the Provincial Development
Working Party shall be necessary but in case of difference of opinion, the
scheme shall be referred to the Provincial Development Working Party.
A new note "NOTE 1(a)" under NOTE-1 shall be added as under:-
NOTE 1(a) The Administrative Departments in Development Sub-Committee, shall
function as recommendatory body for PDWP regarding schemes costing
more than Rs. 200 lac. All schemes above Rs. 200 lac shall be
considered by the Administrative Departments in Development Sub-
Committee and forwarded to P&D Department, alongwith its
recommendations for consideration/approval by PDWP.
The existing Note 3-A shall be renumbered as Note 3A (a) and amended as
under:-
NOTE 3A (a) The composition of Divisional Development Committee shall be as
notified by P&D department in consultation with the Finance Department from time to
time.
A new Note 3A (b) shall be added as under:-
NOTE 3A(b) The composition of the District Development Committee shall be as
notified by P&D department in consultation with the Finance Department
from time to time.
Existing clause (B) of note 3 shall be renumbered as note 3B and the
words "Divisional Committee" occurring in line one shall be substituted with words
150
Divisional/ District Development Committees. Two new clauses i.e. c (i) and c (ii) shall
be added against existing clause (c) of note 3B.
c (i) The notice/agenda of the meeting shall be furnished to Finance and
Planning & Development Departments at least 7 days in advance of the
convening of the meeting.
c (ii) The minutes of the meeting shall be furnished simultaneously to Finance
Department, concerned Chief of section, Assistant Chief (Computer) and
Assistant Chief (Coord), P&D Department.
NOTE-4 shall be amended as under:-
Note-4 The delegation of powers to the Administrative Departments in
Development
Sub-Committee and officers in category-I shall be subject to the condition
that a development scheme having a subsidy/foreign aid element shall be
brought to the PDWP for approval irrespective of its cost.
BY ORDER OF GOVERNOR OF PUNJAB
(MUHAMMAD AKRAM MALIK)
Finance Department
i) All Administrative Secretaries to Govt. of the Punjab.
ii) The Military Secretary to Governor, Punjab, Lahore.
iii) The Secretary to Chief Minister, Punjab, Lahore.
vi) All Heads of attached Departments in the Punjab.
v) All Divisional Commissioners in the Punjab.
vi) All Deputy Commissioners in the Punjab.
vii) The Registrar, Lahore High Court, Lahore.
viii) The Accountant General, Punjab, Lahore.
ix) The Director General, Audit & Accounts Works, Lahore.
x) The Director General, Civil Audit, Punjab, Lahore.
xi) The District Accounts Officers in the Punjab.
(ANSAR AHMAD)
Accounts Officer (FR)
151

FINANCE DEPARTMENT
Dated Lahore the 11th March, 2002.

NOTIFICATION
FD(FR)11-2/89. The Governor of the Punjab is pleased to direct that in the Delegation of
Financial Powers Rules, 1990 the following amendment shall be made namely:-
AMENDMENT
In the First Schedule in Part-I Officers in Category-I, sub part-G-Other Officers, the
following new entry shall be made:-
“ 49-Medical Superintendent-Government Hospital for

Psychiatric Diseases, Lahore.”
BY THE ORDER OF THE GOVERNOR OF PUNJAB
Secretary to Govt. of the Punjab

Finance Department
No. & Date Even:
Copies are forwarded for information and necessary action to:-

1. All Administrative Secretaries to govt. of the Punjab.
2. The Principal Secretary to Governor, Punjab, Lahore.
4. The Director General (Works), (Accounts), Punjab, Lahore.
5. The Director General Works Audit, Punjab, Lahore.
6. The Director General, Civil Audit, Punjab, Lahore.
7. The Director General SAP Audit, Punjab, Lahore.
8. All District Accounts Officers in the Punjab/Treasury Officer, Lahore.

FINANCE DEPARTMENT.
152

FINANCE DEPARTMENT
Dated Lahore the 11th August, 2001
NOTIFICATION
No. FD(FR)II-5/82. In continuation of this department’s letter notification No. FD(FR)11-

5/9\82, dated 30/.07.2001, the Governor of Punjab is pleased to notify the following
financial powers: -
i) District Officers Category-III Officers

ii) Deputy District Officers Category-IV Officers
The above mentioned officers will exercise the financial powers as given in Second
rules, 1990).
2. The Governor of Punjab is further pleased to constitute the District

Development Committee which will be headed by the DCO. The District Development
Committees would be empowered to approve the development schemes upto the value
of Rs. 10.00 million. The composition of District Development Committees is as under:-
i) D.C.O. Chairman
ii) E.D.O. Finance & Planning Member
iii) E.D.O. of Works & Services Department Member
iv) E.D.O. of concerned Sector Member
v) District officer of concerned Department Member
vi) District Officer Planning Member/Secretary
Note: The powers of District Devlopment Committee notified by P&D Department vide
letter No. 9(77) RO (RD) P&D/99, dated 06.11.1999 are hereby
withdrawn.
Chief
M. AKRAM MALIK
Finance Department
No. FD (FR) II-5/82 Dated Lahore the 11th August, 2001

2. All Commissioners/Deputy Commissioners in Punjab.
6. All District Accounts Officers of Punjab.
7. Treasury Officer, Lahore.
(KARIM BUKHSH ABID)

No. & Date Even
Copy forwarded for information and necessary action to all Under

Secretaries/Section Officers in Finance Department.
(KARIM BUKHSH ABID)

153

FINANCE DEPARTMENT
N O TI FI C A T I O N
No.FD(FR)II-5/82. The Governor of the Punjab is pleased to approve the following
designations for officers of Revenue Department in the District Governments:-
Existing Designations New Designations in District

Government
Commissioner Executive District Officer (Revenue)
D.C./Collector District Officer (Revenue)
A.C. of Sub-division Deputy District Officer (Revenue)
2. The existing limits of Financial/Revenue powers as given in the

Delegation of Financial Power Rules, 1990-Special Powers to Revenue
Department, will be exercised by the Executive District Officer (Revenue), District
Officer (Revenue) and Deputy District Officer (Revenue).
BY ORDER OF THE GOVERNOR OF THE
PUNJAB
SALMAN SIDDIQUE
Finance Department
No.FD(FR)II-5/82 Dated Lahore the, 13th September, 2001

3. The Senior Member, Board of Revenue, Punjab. Lahore.
4. All District Coordination Officers in the Punjab.
5. All Executive District Officers in the Punjab.
8. All Additional Secretaries in the Finance Department.
( KARIM BAKHSH ABID )
154

FINANCE DEPARTMENT
NOTIFICATION
No. FD (FR) II-5/82. The Governor of Punjab is pleased to delegate following powers to
the officers of District Government and Tehsil Municipal Administration: -
POWERS OF TECHNICAL SANCTION
a) Development Work
Sr.
Designation Powers Delegated
No.
i) EDO Works & Services Upto Rs. 100 lacs for Highways and Buildings
ii) District Officer i) Upto Rs.30 lacs for Highways
ii) Upto Rs. 20 lacs for Buildings
b) Ordinary and Special Repairs
i) EDO Works & Services
i) Upto Rs.10 lacs for Highways
ii) Upto Rs.5 lacs for Buildings

ii) District Officer i) Upto Rs.2 lac for Highways
ii) Upto Rs.1 lac for Buildings
c) Special Repairs to Residential Buildings
i) EDO Works & Services Upto Rs.40,000/-
ii) District Officer Upto Rs.20,000/-
ACCEPTANCE OF TENDERS
i) EDO Works & Services Upto Rs. 100 lacs for Highways & Buildings
Housing:
Technical sanction & acceptance of tenders:
i) District Officer (BS-18) Upto Rs.10 lacs
ii) District Officer (BS-19) Upto Rs.50 lacs
These powers would be exercised by the EDOs/DOs of C&W Department and Housing
Department. In case of the sanctions beyond above proposed limits, the EDOs will
obtain the approval from respective Chief Engineers/D.G. Housing and C&W
Department.
3. The other existing Special Powers of SE & XEN in C&W Department
under Delegation of Powers Financial Rules, 1990, will now be exercised by EDO and
D.O. respectively.
4. The powers of Technical Sanction and Acceptance of Tenders to PHE
Department would be as under:-
Public Health Engineering:

i) Tehsil Officer (BS-19) Upto Rs.100 lacs
155
ii) Tehsil Officer (BS-18) Upto Rs.20 lacs
Note(1): Technical sanction shall be subject to the condition that the excess over
the amount for which work has administratively approved does not
exceed 10%.
Note(2): The powers for acceptance of tenders would be subject to following
conditions:
i) the normal procedure laid down for invitation of tenders is followed;
ii) the rates quoted and or amounts tendered are such that the total cost of
a project/work will not exceed the amount for which technical sanction
has been accorded by more than 4.5%;
iii) where competitive tenders are to be invited under the rules, in case the
lowest tender from an approved contractor is not accepted reasons
should be recorded and further approval should be obtained from (a) the
Chief Engineers for tenders upto the value of Rs.10 lac (b) the
Administrative Department, if the value of the tender is more than Rs.10
lac, but not more than Rs.20 lac, and (c) the Finance Department if the
value of the tender exceeds Rs.20 lac.
Note(3): i) In case BS-17 officer is posted in a Tehsil, the TS and acceptance of
tenders would be obtained from BS-18 or BS-19 PHE officer in the same
District. If BS-19 officer is not posted then case will be referred to Chief
Engineer PH for T.S. and acceptance of tenders.
ii) In case BS-18 officer is posted in a Tehsil, then TS and acceptance of
tenders would be obtained from BS-19 PHE officer in the same District. If
BS-19 PHE officer is not posted in the District then case will be referred
to Chief Engineer PHE for TS and acceptance of tenders
M. AKRAM MALIK
Finance Department.

Copy is forwarded for information and necessary action to the:
3. The Director General Audit Works, Lahore.
4. The Director General Works Audit, Lahore.
5. The Director General SAP Audit, Lahore.
8. All District Accounts officers in the Punjab .
10. All Under Secretaries/Section Officers in the Finance Department.
(KARIM BAKHSH ABID)

156

FINANCE DEPARTMENT
NOTIFICATION
No.FD(FR)II-5/82. The Governor of the Punjab is pleased to notify the following financial
powers for officers of Forestry and Fisheries Wings in the District Governments:-
FORESTRY
Existing Designations New Designations in District Govt.
Conservator of Forest Executive District Officer Agriculture
Divisional Forest Officer District Forest Officer
The existing limits of financial powers as given in the Special Powers to

Forestry Sector, under the Delegation of Financial Powers Rules, 1990 would be
exercised by above mentioned officers.
FISHERIES
Existing Designations New Designations in District Govt.
Deputy Director (Fisheries) District Fisheries Officer
The existing limits of financial powers as given in the Special Powers to

Fisheries Sector, under the Delegation of Financial Powers Rules, 1990 would be
exercised by the above mentioned officers.
SALMAN SIDDIQUE
Finance Department.
No.FD(FR)II-5/82. Dated Lahore, the 27th September, 2001
1. All Administrative Secretaries, Government of the Punjab.
3. All DCOs in the Punjab.
4. All EDOs in the Punjab.
7. All Deputy Secretaries in the Finance Department
( KARIM BAKHSH ABID )

157

FINANCE DEPARTMENT
NOTIFICATION
No. FD(FR)II-5/82. In exercise of the powers conferred on him under Article 119 of the

The above mentioned officers will exercise the financial powers as given in Second
rules, 1990).
M. AKRAM MALIK
Finance Department

3. All Deputy Commissioners
7. All District Accounts Officer of Punjab.
(KARIM BUKHSH ABID)

158

FINANCE DEPARTMENT
NOTIFICATION
No. FD (FR) II-5/82. The Governor of Punjab is pleased to delegate following powers to
the officers of District Government and Tehsil Municipal Administration: -
POWERS OF TECHNICAL SANCTION
a) Development Work
Sr.
Designation Powers Delegated
No.
i) EDO Works & Services Upto Rs. 100 lacs for Highways and Buildings
ii) Upto Rs. 20 lacs for Buildings
b) Ordinary and Special Repairs
i) EDO Works & Services
i) Upto Rs.10 lacs for Highways

ii) District Officer i) Upto Rs.2 lac for Highways
ii) Upto Rs.1 lac for Buildings
c) Special Repairs to Residential Buildings
i) EDO Works & Services Upto Rs.40,000/-
ii) District Officer Upto Rs.20,000/-
i) EDO Works & Services Upto Rs. 100 lacs for Highways & Buildings

Housing:
i) District Officer (BS-18) Upto Rs.10 lacs
ii) District Officer (BS-19) Upto Rs.50 lacs
These powers would be exercised by the EDOs/DOs of C&W Department and Housing
Department. In case of the sanctions beyond above proposed limits, the EDOs will
obtain the approval from respective Chief Engineers/D.G. Housing and C&W
Department.
3. The other existing Special Powers of SE & XEN in C&W Department
under Delegation of Powers Financial Rules, 1990, will now be exercised by EDO and
D.O. respectively.
4. The powers of Technical Sanction and Acceptance of Tenders to PHE
Department would be as under:-
Public Health Engineering:

i) Tehsil Officer (BS-19) Upto Rs.100 lacs
ii) Tehsil Officer (BS-18) Upto Rs.20 lacs
159
Note(1): Technical sanction shall be subject to the condition that the excess over
the amount for which work has administratively approved does not
exceed 10%.
Note(2): The powers for acceptance of tenders would be subject to following conditions:
i) the normal procedure laid down for invitation of tenders is followed;
ii) the rates quoted and or amounts tendered are such that the total cost of
a project/work will not exceed the amount for which technical sanction
has been accorded by more than 4.5%;
iii) where competitive tenders are to be invited under the rules, in case the
lowest tender from an approved contractor is not accepted reasons
should be recorded and further approval should be obtained from (a) the
Chief Engineers for tenders upto the value of Rs.10 lac (b) the
Administrative Department, if the value of the tender is more than Rs.10
lac, but not more than Rs.20 lac, and (c) the Finance Department if the
value of the tender exceeds Rs.20 lac.
Note(3): i) In case BS-17 officer is posted in a Tehsil, the TS and acceptance of
tenders would be obtained from BS-18 or BS-19 PHE officer in the same
District. If BS-19 officer is not posted then case will be referred to Chief
Engineer PH for T.S. and acceptance of tenders.
ii) In case BS-18 officer is posted in a Tehsil, then TS and acceptance of
tenders would be obtained from BS-19 PHE officer in the same District. If
BS-19 PHE officer is not posted in the District then case will be referred
to Chief Engineer PHE for TS and acceptance of tenders
M. AKRAM MALIK
Finance Department.

4. The Director General Works Audit, Lahore.
(KARIM BAKHSH ABID)

160

FINANCE DEPARTMENT
Dated Lahore the 7th December, 2001
NOTIFICATION
No. FD (FR) II-5/82. In continuation of this Department Notification No.FD(FR)11-5/82,

dated 15th August, 2001 it is hereby clarified that 6 Superintending Engineers of Public
Health Engineering Department posted as Tehsil Municipal Officers in Tehsil Municipal
Administration will also exercise the powers of technical sanction beyond the powers of
Tehsil Officers in BS 17/18.
SALMAN SIDDIQUE
Finance Department.
No. & Date Even

4. The Director General Accounts Works, Lahore.
(KARIM BAKHSH ABID)

161

FINANCE DEPARTMENT
NOTIFICATION
Constitution 1973, the Governor of Punjab is pleased to make following addition in First
Schedule of the Delegation of Powers Financial Rules, 1990: -
i. District Co-ordination Officer Category-I
ii) Executive District Officer Category-II
iii) District Officers Category-III
iv) Deputy District Officer Category-IV
The above mentioned officers shall exercise the financial powers as given in Second
Schedule Part-I Powers common to all Departments.
The Governor of Punjab is further pleased to delegate the powers to District Co-
ordination Officer for approval of development schemes upto Rs.10 million in District
Development committee. The composition of District Development Committee is as
under: -
1. DCO Chairman
2. EDO Finance & Planning Member
3. EDO of Works and Services Department Member
4. EDO of Concerned Sector Member
5. District officer of Concerned Department Member
6. District officer Planning Member/Secretary
Note: -
(a) The Commissioners shall exercise concurrent powers till
abolition of Divisional tiers but not the powers for approval
of development schemes.
2. The DCOs, EDOs, DOs and deputy Dos will exercise
these powers on promulgation of Local Government
Ordinance 2001.

M. AKRAM MALIK
Finance Department.

4. All District Accounts officers of Punjab
5. Treasury officer, Lahore
(KARIM BAKHSH ABID)

162

FINANCE DEPARTMENT
NOTIFICATION
The above mentioned officers willl exercise the financial powers as given in Second
Rules, 1990).
M. AKRAM MALIK
Finance Department.

7. All District Accounts officers of Punjab.
(KARIM BAKHSH ABID)

163

FINANCE DEPARTMENT
Dated Lahore the Ist November, 2001
NOTIFICATION
No. FD (FR) II-5/82. In partial modification of this Department’s notification dated 30th
July, 2001, Governor of Punjab is pleased to declare EDO Health as Category-I Officer.
SALMAN SIDDIQUE
Finance Department.
No. FD (FR) II-5/82 Dated Lahore the Ist November, 2001

3. All District Coordination Officers in Punjab.
4 All EDOs (Health) in the Punjab.
5. All District Accounts officers in Punjab.
(KARIM BAKHSH ABID)

164

FINANCE DEPARTMENT
Dated Lahore the 11st November, 2001
NOTIFICATION
No. FD (FR) II-5/82. Governor of Punjab is pleased to authorize Project Engineer

Bahawalpur Rural Development Project full powers of technical sanction provided he
has requisite qualifications and experience. These powers will be exercised for the
project period only.
SALMAN SIDDIQUE
Finance Department.
No. FD (FR) II-5/82 Dated Lahore the 11th November, 2001

1. Director General Works Audit Punjab.
2. Director General Audit, Punjab.
4. The Secretary, P&D Department, Lahore.
4 District Accounts Officer, Bahawalpur.
5. Project Director, Bahawalpur Rural Development Project, Bahawalpur.
(KARIM BAKHSH ABID)

165

FINANCE DEPARTMENT
Dated Lahore, the 2nd April, 2002
NOTIFICATION
No. FD(FR)11-5/82 In continuation of this Department’s notification of even number

dated 15th August, 2001 the Governor of the Punjab is pleased to delegate following
powers of technical sanction to the officers of Public Health Engineering Department in
Tehsil/Town Municipal Administrations (TMAs): -
1. Tehsil/Town Officers (Infrastructure and Services) (BS-18) of District
Headquarter, TMAs upto Rs. 5.00 million (Rupees five million).
2. All schemes of other TMAs in the District upto Rs.5 million will be submitted
to Tehsil Officer (Infrastructure and Services) of District Headquarter TMA
whereas schemes exceeding Rs.5 million and upto Rs.20 million will be
submitted to EDO (Works & Services), of the concerned district for technical
sanction.
SALMAN SIDDIQUE
Finance Department
No. & Date Even:

1) The Principal Secretary to Governor, Punjab.
2) The Secretary, LG&RD Department, Lahore.
3) The Secretary, HUD&PHE Department, Lahore.
4) The Secretary, P&D Department, Lahore.
5) All District Nazims in the Punjab.
7) The Director General, Audit (Works) Punjab, Lahore.
8) The Director General, Accounts (Works) Punjab, Lahore.
10) Chief Engineers (North) and (South) PHE&D, Punjab.
11) All Tehsil/Town Nazims in the Punjab.
12) All EDOs(W&S) in the Punjab.
13) All District Accounts Officers in the Punjab/Treasury Officer, Lahore.
14) All Tehsil/Town Officers (I&S) in Tehsil Municipal Administration in
the Punjab.

166

FINANCE DEPARTMENT
Dated Lahore, the 28th March, 2002
NOTIFICATION
No. FD(FR) II-5/82. The Governor of the Punjab is pleased to delegate the following
powers to the officers of Communication & Works Department and to the Officers of
District Governments for technical sanction and acceptance of tenders: -
TECHNICAL SANCTION - ORIGINAL WORKS
Sr. No. Name of powers To whom delegated. Powers delegated.
1. Technical sanction in S.E. Highway / Works and Upto Rs.200 lacs

case of original works. EDO (W&S)
XEN Highway / Works and Upto Rs.50 lacs
DO (Roads/ Buildings)
S.E. Highway / Works and Upto Rs.200 lacs
EDO (W&S)
XEN Highway / Works and Upto Rs.50 lacs
DO (Roads/ Buildings)
TECHNICAL SANCTION - ORDINARY / SPECIAL REPAIRS
2. The revised powers of technical sanction for ordinary and special repair of
roads and buildings are as under:-
Sr. No. Name of powers To whom delegated. Powers delegated.
1. Technical sanction in i) S.E.(Works)/ Upto Rs.10 lacs

case of ordinary / & EDO (W&S)
special repairs
ii) XEN.(Works)/DO Upto Rs.2 lacs
(Buildings)
2. Technical sanction in i) S.Es.(Highway)/ Upto Rs.20 lacs
case of ordinary / & EDO (W&S)
special repair to Roads.
ii) XENs (Highway)/DO Upto Rs.4 lacs
(Roads)
i) Note (1): The existing conditions applicable to accord

technical sanctions and acceptance of tenders
shall also be applicable.
SALMAN SIDDIQUE
Finance Department.
No. FD(FR) II-5/82 Dated: Lahore the 28th March, 2002

1) The Chairman National Reconstruction Bureau, Chief Executive
Secretariat, Islamabad.
167
3) The Controller General of Accounts, Taimur Plaza, West, Blue

Area, Islamabad.
4) All District Nazims in the Punjab.
6) The Director General, Audit (Works) Punjab, Lahore.
7) The Director General, Audit (Civil) Punjab, Lahore.
8) The Director General, Accounts (Works) Punjab, Lahore.
10) All EDOs(W&S) in the Punjab.

FINANCE DEPARTMENT
168

FINANCE DEPARTMENT
Dated: Ist November, 2001
NOTIFICATION
No. FD(FR) II-2/89. In supersession of this department’s letter of even No. dated 10-9-
2001, Governor of Punjab is pleased to delegate the following financial powers to District
Government Officers:
M&R works of Health Buildings
The officers mentioned below are authorized to clear the estimates for M&R
Works:
i) EDO (Health) Full powers.

ii) MS, DHQ Hospitals Upto Rs. 3.50 lacs
iii) DHO Upto Rs. 1 lac
iv) MS, THQ Hospitals Upto Rs. 50,000/-
The technical sanction of the above cleared estimates would be issued by

officers of C&W Department in District Governments.
Powers to accept tender for consumable stores other than Drugs and
Medicines for Hospitals and other institutions (rate contract).

vi) MS, THQ Hospitals Upto Rs. 1.50 lacs
vii) DHO
viii) SMO and other officers Upto Rs. 20,000/-
Powers to sanction expenditure on purchase of pharmaceuticals

(rate contract)

ix) MS, THQ Hospitals Upto Rs. 1.50 lacs
x) DHO
and other officers Upto Rs. 50,000/-
To incinerate the used/infectious linen articles of the hospitals subject to

recommendations of condemnation committee.

ii) MS, DHQ Hospitals Full powers
xi) MS, THQ Hospitals Full powers
xii) DHO Full powers
and other officers Full powers
Repair of medical equipment and instruments.
i) EDO (Health) Upto Rs. 2 lac

xiii) MS, THQ Hospitals Upto Rs. 25,000/-
xiv) DHO
v) SMO /Incharge RHCs and other
officers Upto Rs. 10,000/-
In view of the reason that bulck purchase of medicines would

not be made through MSD, the Officers in District Governments are now authorized to
distribute the budget allocation for medicines in the following ratio:-
169
iv) 10% reserved for natural calamities/emergencies to be purchased in bulk.

v) 15% day to day purchase for normal medicines.
vi) 75% bulk purchase for normal medicines.
The budgetary authorization under purchase of medicines would be subject to the

condition that 85% of the budget of medicines would be utilized through bulk purchase
and remaining 15% on day to day purchases through local purchase. The concerned
District Government shall make rate contract in the light of instructions of the Punjab
Government for the procurement of all standardized medicines/pharmaceuticals.
However, the local purchase made by the institutions through quotations would be in
accordance with the prescribed procedure of quotations.
SALMAN SIDDIQUE
Finance Department.
No. FD(FR) II-2/89 Dated: Lahore the Ist November, 2001

6) All Under Secretaries/SOs in Finance Department.
(KARIM BAKHSH ABID)

N0. & Date: Even
A copy is forwarded to the Secretary to Government of the Punjab, Health

Department with the request to communicate the above delegation of powers to all field
offices for information/further necessary action.
(KARIM BAKHSH ABID)

170

FINANCE DEPARTMENT
Dated Lahore, the July 13, 2002
NOTIFICATION
No. FD(FR)II-2/89. The Secretary, Implementation & Coordination Wing, S&GAD is

hereby authorized to exercise the financial powers of Administrative Secretary in terms
of Schedule-II, Part-I, Serial No. 17 of the Delegation of Financial Power Rules, 1990
concerning reimbursement of medical claims for Provincial Cabinet. These Powers are
Specifically Delegated in respect of I&C Wing, SGA&I Department.
( SALMAN SIDDIQUE )
Finance Secretary

SERVICES & GENERAL ADMINISTRATION
DEPARTMENT (SECTION SR-I)
Dated Lahore, the 13th August, 2001
NOTIFICATION
No. SI.2-2/2001(B). All functions performed and appointments held by the Divisional
Commissioners / Deputy Commissioners in their ex-officio capacity shall not be
performed / held by the District Coordination Officers in their respective districts with
effect from August 14, 2001.
( IMTIAZ MASRUR )
CHIEF SECRETARY
171

FINANCE DEPARTMENT
Dated Lahore, the 17th November, 2001
NOTIFICATION
No. FD(FR)II-5/82. Governor of the Punjab is pleased to authorize Senior Project

Engineer of Bahawalpur Rural Development Project to exercise the powers of Chief
Engineer Highways for the purpose of grant of technical sanction. These powers will be
subject to the condition that the Senior Project Engineer holds prescribed qualification
and experience. Further the powers would be for the project period only.
( SALMAN SIDDIQUE )
Finance Department
FINANCE DEPARTMENT
Dated Lahore 24th January 2002
ORDER
No. FD SO (AB-I) 8-4/97(v). All the District Coordination Officers in the Punjab are
hereby nominated as Collecting/Refunding Officers in respect of amounts deposited in
the account of District Privatization Committees. They are authorized to sign refund
vouchers subject to the prior approval of the Punjab Privatization Board.
SALMAN SIDDIQUE
Finance Department
No. and date even.
A copy is forwarded for information & necessary action to:-
1. The Chairman, Punjab Privatization Board, Lahore.

3. All the Executive District Officers (Revenue) in the Punjab.
UNDER SECRETARY (AB-I)

172
TO BE SUBSTITUTED FOR ORDER OF EVEN NO. AND DATE

FINANCE DEPARTMENT
ORDER
No. FD SO (AB-I) 8-4/97(v). All the District Coordination Officers in the Punjab are
hereby nominated as Collecting/Refunding Officers in respect of amounts deposited in
the accounts of the District Privatization Committees/Regional Privatization Committees.
They are authorized to sign refund vouchers subject to the prior approval of the Punjab
Privatization Board.
SALMAN SIDDIQUE
Finance Department
No.FDSO(AB-I)8-4/97(V) dated Lahore the 1st of February, 2002
A copy is forwarded for information & necessary action to:-

2. The Secretary, Punjab Privatization Board, Lahore.
UNDER SECRETARY (AB-I)

173

FINANCE DEPARTMENT

NOTIFICATION
No. FD SO (AB-I) 8-4/98. The Governor of the Punjab has been pleased to reconstitute
the District Privatization Committees with the following constitution for each District:-
1. District Coordination Officer. Chairman
2. Executive District Officer (Revenue). Member/Secretary
3. Executive District Officer (F&P). Member
4. Representative of the Department owning land / Member

assets (of the rank/status not less than Deputy
Secretary/equivalent/BS-18).
5. President of the concerned Chamber of Member

Commerce and Industry.
The District Privatization Committees (DPCs) will dispose of properties

valuing upto Rs. 10.00 million belonging to Provincial Government only through open
auction.
SALMAN SIDDIQUE
Finance Department
Dated Lahore, the 24th January, 2002
–––––––––
No. and date even.
A copy is forwarded for necessary action to:-

5. All Members of the Board.
7. The Secretary to Governor, Punjab, Lahore.
8. The Chairman, Governor’s Inspection Team, Punjab, Lahore.
9. The Private Secretaries to all Provincial Ministers/Chief Secretary/
Additional Chief Secretary/Secretary (Services) in the SGA& I Deptt.
10. All Administrative Secretaries, Government of the Punjab.
12. All the Executive District Officers (F&P) in the Punjab.
13. All the Additional Secretaries/Deputy Secretaries/Under
Secretaries/Section Officers in the Finance Department.
14. The Director General, Public Relations, Punjab, Lahore.
15. The Director (Protocol), Directorate of Public Relations, Punjab, Lahore.
17. The Director General Audit, Civil Punjab, Lahore.
(ABDULLAH KHAN SUMBAL)

DEPUTY SECRETARY (AB-I)
IMMEDIATE
No.BI-34(1400)/2001-2002
174

FINANCE DEPARTMENT
Dated Lahore the 7th February 2002
To
All Tehsil/Town Municipal Officers,

Tehsil/Town Municipal Administrations
in the Punjab
SUBJECT: DECLARING AS DRAWING AND DISBURSING OFFICER
In terms of Rule 2.23 of the Punjab Budget Manual, the Tehsil / Town
Municipal Officers of Tehsil and Town Municipal Administrations are declared as
Drawing and Disbursing Officers for the operation of the respective Tehsil / Town
Provincial Accounts.
2. They shall also exercise powers of Category-I officer as defined in the

Punjab Delegation of Financial Power Rules, 1990.
( MUHAMMAD ARSHED )
DEPUTY SECRETARY (BUDGET)
NO. & DATE EVEN:
A copy is forwarded for information and necessary action to :-
1. All District Nazims in the Punjab.

2. All Tehsil/Town Nazims in the Punjab.
( MUHAMMAD ARSHED )
NO.& DATE EVEN:
1. The Secretary Finance, Government of Pakistan, Finance Division,

Islamabad.
2. The Secretary to the Government of the Punjab, Local Government and Rural
Development in the Punjab.,
3. The Consultant, National Reconstruction Bureau, Chief Executive Secretariat,
Islamabad. (Attention: Mr. Daniyal Aziz)
5. All Additional/Deputy Secretaries in the Finance Department.
6. All the Executive District Officers (Finance & Budget), of District Governments
in the Punjab.
( MUHAMMAD ARSHED )
NO.& DATE EVEN:
1. The Controller General of Accounts, 10-D, West Taimur Chamber, 4th
Floor Blue Area, Islamabad.
3. All the District Accounts Officers in the Punjab/Treasury Officers, Lahore.
4. All Tehsil Accounts Officers in the Punjab.
( MUHAMMAD ARSHED )
175

FINANCE DEPARTMENT
Dated Lahore, the 20th May, 2002
NOTIFICATION
No. FD (FR)II-5/82(P). The Governor of the Punjab is pleased to allow the powers of
technical sanction and acceptance of tenders in favour of Superintending Engineers in
Public Health Engineering Department, posted at Faisalabad, Multan, Lahore and
Rawalpindi. The powers of technical sanction and acceptance of tenders would be upto
Rs. 20 million.
. The cases of technical sanction and acceptance of tenders beyond Rs. 5

million would now be sent to the Superintending Engineers of Public Health Engineering
Department instead of EDO (Works and Services). These powers would be exercised in
case of Rural Water Supply/Urban Water Supply. Drainage and Sewerage schemes of
the Tehsil Municipal Administrations.
BY ORDER OF THE GOVERNOR
Dated Lahore the

20th May, 2002
SECRETARY TO
FINANCE DEPARTMENT
176

FINANCE DEPARTMENT
Dated Lahore, the 2nd July, 2002
NOTIFICATION
No. FD (FR)II-5/82(P). The Governor of the Punjab is pleased to allow the powers of
Technical Sanction to Tehsil Officers (I&S) BS-17 upto the value of Rs. 2.00 lac (Rs.
Two lac only). The Tehsil Officer (I&S) is also authorized to exercise the drawing and
disbursing powers.
SALMAN SIDDIQUE
Finance Department
177

FINANCE DEPARTMENT
Dated Lahore, the 10th December, 2002
NOTIFICATION
No. FD (FR)II-5/82(P). The Governor of the Punjab is pleased to delegate powers of

technical sanction to Tehsil Officers (I&S) BS-17 upto the value of Rs. 5.00 lac (Rs. five
lac only) instead of Rs. 2.00 lac already allowed vide notification of even No. dated
02.07.2002.
SALMAN SIDDIQUE
Finance Department

FINANCE DEPARTMENT
Dated Lahore, the 12th January, 2002
NOTIFICATION
No. FD (FR)II-5/82. In continuation of this department’s notification of even No. dated

11.08.2001, the Governor of Punjab is pleased to further enhance the powers of District
Development Committee to approve development schemes upto the value of Rs. 20.00
million, with immediate effect. The composition of District Development Committee
already notified shall remain the same.
(SALMAN SIDDIQUE)
Finance Department
178

FINANCE DEPARTMENT
Dated Lahore, the 16th , 2002
NOTIFICATION
No. FD (FR)II-5/82. In continuation of this Department’s notification of even number

dated 15.08.2002, the Governor of the Punjab is pleased to delegate following powers of
acceptance of tenders & according of technical sanction to the officers of Public Health
Engineering Department in Tehsil/Town Municipal Administration (TMAs):–
1. Tehsil/Town officers (Infrastructure and Services) (BS-18) of District
Headquarter, TMAs upto Rs. 5.00 million (Rupees five million).
2. All schemes of other TMAs in the District upto Rs. 5 million shall be
submitted to Tehsil officer (Infrastructure and Services) of District
Headquarter TMA whereas schemes exceeding Rs. 5 million and upto
Rs. 20 million will be submitted to EDO (Works & Services), of the
concerned District for technical sanction and acceptance of tenders
through Tehsil Officer (I&S) (BS-18) of PHE Department.
SALMAN SIDDIQUE
Finance Department
179
NO. FD-PS-AFS(B)6770/02
FINANCE DEPARTMENT
To
1. All Zila Nazims of District Government in the Punjab.
3. All Executive District Officers (F&P) of District Government in the Punjab.
Subject: SETTLEMENT OF AUDIT PARAS.
Kindly refer to the subject noted above.
2. With the implementation of “Development Plan” w.e.f. 14.08.2001, the

administrative and financial linkages of the departments de-centralized / devolved to the
Local Governments have been reconfigured according to the provisions of Punjab Local
Government Ordinance, 2001.
3. Consequently, the responsibilities of the Local Governments in relaxation

to audit have been redefined in the context of internal and external audit. The latter in
respect of the District Governments in the exclusive responsibility of the auditor General
of Pakistan in terms of Section 115 of the PLGO 2001 (as amended).
4. The matter regarding the settlement or audit paras of devolved

government departments, pertaining to the pre-devolution period has been engaging the
attention of the Finance Department. The administrative departments consider that the
settlement of such audit paras are now the responsibility of the respective District
Governments, given the fact that the District Coordination Officer is the Principal
Accounting Officer in terms of Section 28(2)(e) of the PLGO 2001, beside the fact that
the relevant record pertaining to the audit observations is available in the respective
department / office of the District Government concerned.
5. In consideration of the above facts, it has been decided that the

settlement/ disposal of audit paras pertaining to the period prior to 14th August 2002 is
now the responsibility of the respective devolved departments of the District Government
concerned. For the purpose of discharge of this responsibility the District Government
may notify the District Accounts Committee (DACs) with the following composition. The
meetings of DAC may be held on fortnightly basis.
i) District Coordination Officer Chairman
ii) EDO of the concerned sector Member
iii) EDO (F&P) Member
iv) District Audit Officer Member
6. In order to make the aforesaid arrangements functional, the details of

pending audit paras may accordingly be obtained from the concerned District Audit
Officer/ Administrative Department. Progress report may be sent to the Monitoring Wing
of the Finance Department on monthly basis, which shall review the matter in quarterly
review meetings, to be inter-alia attended by the representatives of the Director General,
Civil Audit, Punjab.
(KARIM BAKHSH ABID)

Addl. Finance Secretary (Budget)
180
NO. FD (FR) II-I/78. VOL. II

FINANCE DEPARTMENT
To
The Accountant General,
Punjab, Lahore.
THE POWERS OF RE-APPROPRIATION RULES, 1962.
Kindly refer to your Memo. No. TM-I/2-34(iii)/86-88/10247 dated 27-06-
1998 on the subject noted above.
2. Finance Department observes as under:-
(a) Para 2(i) & (ii)
The powers delegated vide item 3(a) of Part-I of the Second Schedule are
exercisable in respect of sub-items mentioned under item 3(b). These powers cannot
obviously be exercised for the succeeding items of Part-I, namely item 4 to 16 which
relate to administrative approval for works, re-appropriation of funds, power to declare
machinery and stores surplus, unserviceable, their disposal, power to sanction and incur
expenditure on repairs, replacement of machinery, motor vehicles, T&P, power to
suspend collection of Government duties, advances to Government servants, write off of
losses, investigation of claims, lease of land and dismantling of unserviceable buildings.
The powers under item 3(a) are to be exercised subject to the conditions,
if any, mentioned against the relevant sub-items under item 3(b).
(b) Serial No. (iii)
The powers delegated vide Part-II of the Second Schedule are in addition
to and not in substitution of the delegation made vide Part-I of the Second Schedule.
DEPUTY SECRETARY (ACCOUNTS)
OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO. TM-I/2-3A (iii)/86-88/474 Dated: 27.12.1988
Copy alongwith a copy of this office Memo. No. TM-I/ I/2-3A (iii)/86-88/10247 dated 27-
06-1988 forwarded for information and necessary action to:-
1. All DA and Pay Roll Sections in the Office
2. HAD, Reorganization Cell and ICO
3. All officers in the office
DEPUTY ACCOUNTANT GENERAL/ TM
OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO. TM-I/2-3A (iii)/86-88/10247 Dated: 27.6.1988
To
The Secretary,
Finance Department,
Lahore.
THE POWERS OF RE-APPROPRIATION RULES, 1962.
Please refer to the Finance Department’s Memo No. FD (FR) II-1/78

dated 29-05-1988 on the above subject.
2. This office has sought for the clarification on the following points:
i. Where the powers delegated in Serial No. 3(a) of
Part-I of the Second Schedule to the Delegation of
181
Powers under the Financial Rules and Powers of

Re-appropriation Rules, 1962, are to be exercised
in respect of such items of expenditure only which
are shown distinctly under Serial No. 3(a) ibid
subject to the fulfillment of conditions mentioned
against each such item under Serial No. 3(b) ibid.
ii. Where specific powers have been delegated for
items in Part-I of the Second Schedule ibid
(excepting Serial No. 3), the delegate should
exercise those specific powers and not the powers
under Serial No. 3(a) ibid.
iii. Where specific powers have been delegated vide
Part-II of the Second Schedule ibid, the delegate
should exercise those special powers and not the
powers under Serial No. 3(a) of Part-I ibid.
3. The Finance Department have replied the points in seriatim as under:
(i) The powers delegated under Serial No. 3(a) are to
be exercised in respect of all items of expenditure
specifically shown in the budget estimates in detail
irrespective of the fact whether these items are
shown under Serial No. 3(b) or Serial No. 4 to 14 of
Part-I of the Second Schedule. However, the
conditions imposed against any sub-item of item
3(b) will be applicable even if sanction is accorded
under item 3(a) in view of the specific budget
provision.
(ii) &
(iii) The powers delegated in Part-I (Serial No. 4 to 14)
and Part-II of the Second Schedule are in addition
and not in substitution of the powers delegated vide
Serial No. 3(a) of Part-II ibid.
5. This office has examined the reply of the Finance Department and is of the view
that the powers delegated under Serial No. 3(a) are to be exercised in respect of
such items of expenditure only which are shown distinctly under Serial No. 3(b)
and not in respect of such items shown against Serial No. 4 to 14 of Part-I or
Part-II ibid. For example, the purchase and replacement of vehicles for which no
powers have been delegated under Serial No. 3(a) ibid would not be governed
under Serial No. 3(a) in spite of the fact that specific provision for purchase and
replacement of vehicles exists in the budget of the Department, but would be
regulated under the specific powers delegated for the purpose under Serial No.
7-A of Part-I ibid. Likewise , this office is of the view that purchase of medicines
for hospitals for which no powers have been indicated in Part-I ibid in spite of the
availability of specific provision in the budget of a hospital but would be regulated
by the powers mentioned against Serial No. 2 of Part-II- Special Powers to the
Health Department of the Second Schedule ibid. In case it is held that the powers
delegated under Serial No. 3(a) ibid are applicable in such cases, then there
does not seem any justification to retain the powers mentioned against Serial No.
7-A of Part-I or Serial No. 2 of Part-II- Special Powers to Health Department, etc,
because of the reason that the powers delegated under Serial No. 3(a) ibid are
such high than those delegated under other Serial Nos. For instance, the
different categories of officers of the Health Department enjoy the powers of
sanctioning expenditure on purchase of pharmaceuticals to the extent mentioned
against each below vide Serial No. 2 of Part-II- Special Powers to Health
Department:-
Serial No. To whom delegated Extent
i) Administrative Department Full powers
ii) Officers in Category-I Rs. 10,000/
iii) Officers in Category-II Rs. 5,000/
iv) Officers in Category-III Rs. 25, 00/
v) Officers in Category-IV Rs. 500/
On the other hand, the powers of these officers to sanction expenditure
under Serial No. 3(a) ibid are as under:-
Serial No. To whom delegated Extent
i) Administrative Department Full powers
182
ii) Officers in Category-I Full powers

iii) Officers in Category-II Each item not exceeding Rs. 50,000/
iv) Officers in Category-III Each item not exceeding Rs. 25,000/
v) Officers in Category-IV Each item not exceeding Rs. 5,000/
It would thus be evident that the powers delegated under Serial No. 3(a)
are ten times more than the powers delegated under Serial No. 2- Special Powers to
Health Department. In case the purchase of medicines for hospitals is decided to be
governed by the powers delegated under Serial No. 3(a) ibid, then every officer would
certainly be using the enhanced powers under Serial No. 3(a) ibid, thus making the
powers under Serial No. 2 of Part-II ibid as redundant.
5. The matter may please be reconsidered and the decision of the
Government conveyed to this office at an early date.
DEPUTY ACCOUNTANT GENERAL/ TM

183
NO.FD(M-II)I-III/98.
FINANCE DEPARTMENT
(MONITORING WING)
Dated Lahore, the 18th May, 1999.
To
1. The Accountant-General,
Punjab, Lahore.
2. All the District Accounts Officers in Punjab.
SUBJECT: STRENGTHENING OF PRE-AUDIT SYSTEM.
While conducting post-audit of the accounts of various Government offices by the

Audit Department, it is frequently observed that Drawing & Disbursing Officers do not
observe, in many cases, codal formalities in incurring/ sanctioning expenditure on
various accounts, resulting into a large number of audit paras involving violation of
financial rules/irregularities. The Public Accounts Committees on a number of occasions
have observed that all such audit objections could have been avoided, had the
concerned District Accounts Officers exercised vigilant check on all such violations and
irregularities while pre-auditing the relevant bills submitted to them by the respective
Drawing & Disbursing Officers. Although, in some cases, the intention of the DDOs may
not be mala-fide in submitting such bills and it may only be due to ignorance of relevant
rules/procedures yet, in some cases, the unscrupulous behaviour in submitting
unjustified claims cannot be ruled out. Nevertheless, in either case, the DAOs are
required not to pass such bills on any account.
2. Therefore, in order to strengthen the pre-audit system and obviate such

audit objections involving infringement of rules/irregularities, all the D.A.Os are directed
to be careful while pre-auditing/passing such bills and observe all requisite codal
formalities, financial rules and regulations. They are accordingly required to exercise
more supervisory checks and personally test/check bills at pre-audit. If in spite of that
wrong/unjustified claims are accepted at pre-audit, the D.A.Os will be personally held
responsible along with the D.D.Os, as directed by the two PACs.
Sd/-
(1)
184
NO. EXP (GEN) II-6/89.

FINANCE DEPARTMENT
EXP (GEN) SECTION
Dated Lahore, the 19th April, 1989.

From
The Secretary to Government
Of the Punjab, Finance Department
To
1. All the Administrative Secretaries, Government of the Punjab, Lahore.
2. All the Heads of Attached Departments in the Punjab.
3. All the Commissioners/ Deputy Commissioners in the Punjab
4. All the District and Sessions Judges in the Punjab
SUBJECT: ADVANCE DRAWAL OF FUNDS ON ACCOUNT OF ADVERTISEMENT
CHARGES
Sir,
I am directed to state that the Chief Minister, Punjab, has been pleased to
order that as a matter of policy all the government advertisements which are routed
through the Directorate General Public Relations Punjab may be released alongwith
advance cheque/ payment in future.
2. It has, therefore, been decided as a general policy, to allow the advance

drawal of funds under object “ADVERTISEMENT CHARGES” by all Government
Departments/ Agencies.
(SYED MAHMOOD JAVED)
DEPUTY SECRETARY EXP(EDUCATION)
FINANCE DEPARTMENT
NO. & DATE EVEN
A copy is forwarded to the Secretary to Chief Minister, Punjab, Lahore, for
information with reference to his letter No. US-I/Misc .2(INF)/2879 dated 27-03-1989.
(M. ASLAM ARSHAD)
UNDER SECRETARY
NO. & DATE EVEN

A copy is forwarded to all the Chief Executives of the Autonomous Bodies
in the Punjab.
(M. ASLAM ARSHAD)
UNDER SECRETARY
NO. & DATE EVEN
A copy is forwarded to the
(M. ASLAM ARSHAD)
UNDER SECRETARY
NO. & DATE EVEN
A copy is forwarded to all the Under Secretaries / Section Officers in Exp/
AB wings in the Finance Department.
(M. ASLAM ARSHAD)
UNDER SECRETARY
185
NO.FD(M-I)III-2/87(P-III)
FINANCE DEPARTMENT
(MONITORING WING)
Dated Lahore, the 27th Feb:, 1994
To
1. The Secretary to
Communication & Works Department.
2. The Secretary to
Irrigation & Power Department.
3. The Secretary to
Housing, Physical & Environmental
Planning Department.
4. The Director General
Audit Works, Lahore.
5. The Director Accounts
Works, Lahore.
Subject: ROLE OF DIVISIONAL ACCOUNTANTS IN THE WORKS

DEPARTMENTS – EFFECTIVE FINANCIAL MANAGEMENT
Sir,
In pursuance of the decisions taken in the Special Meeting held on

30.1.1994 with the representatives of the Works Departments are issued for strict
compliance: -
i. The Divisional Accountant, being the compiler of accounts as well

as primary auditor in a Division of Public Works Department, must
scrutinize all bills and financial claims before making payment, as
provided in rule 2.14 of Departmental Financial Rules. He must
ensure that no payment is made without proper scrutiny;
ii. Where the Divisional Accountant feels that bill/claim is not in

accordance with the rules, it is his duty to raise objections in
writing and advise the Executive Engineer about the
irregularities/illegalities in the claim as contained in rule 2.16(b) of
Departmental Financial Rules;
iii. If no objection has been raised by the Divisional Accountant and

irregular/illegal payment is made by the Executive Engineer, the
Divisional Accountant would be held equally responsible for wrong
payments;
iv. Where the Divisional Accountant has raised objections in writing

but the Executive Engineer has made the payment by over-ruling
the objections, then the Executive Engineer would be held fully
responsible for the wrong payment. In that case, the Divisional
Accountant would be duty-bound to report such as case
immediately to report such as case immediately to the Director
General Works Audit/Director Accounts (Works) as well as the
Finance Department in accordance with rule 2.16(b) of
186
Departmental Financial Rules. If he fails to do so, he would be

equally accountable alongwith the Executive Engineer;
v. Since no payment can be made without pre-audit by the Divisional

Accountant, he would be responsible for assisting the Executive
Engineer for furnishing explanations/ compliances at the time of
inspection by the Audit Team of Works Audit Department. As
provide in rule 2.15 read with rule 2.33 and Note 1 and 2 of rule
2.36 of Departmental Financial Rules the Divisional Accountant
would ensure that, through appropriate explanations and
completion of record, minimum number of objections are raised by
the Audit Team.
vi. In compliance with rule 2.35 of Departmental Financial Rules and

Note thereunder, the Divisional Accountant would invariably
attend all D.A.C./P.A.C. Meetings and would assist his Executive
Engineer in disposing off the Audit Paras; and
vii. Finance Department as well as Pakistan Audit Department are in

agreement that the Executive Engineers as well as Divisional
Accountants are equally responsible for veracity of accounts and
propriety of expenditure and it is their duty to food back to their
departments immediately where any transgression of financial
powers is noticed. The Divisional Accountants would henceforth
invariably send copies of their dissenting notes to the Director
General Works Audit/ Director Accounts (Works) and the Finance
Department as required in rule 2.16(b) of Departmental Financial
Rules.
2. The above instructions may kindly be circulated amongst all concerned for strict
immediate compliance. Where-ever necessary, the relevant financial rules are being
amended separately.
Yours obedient servant,
Sd/-
(MUHAMMAD IQBAL NASIR)
DEPUTY SECRETARY (MONITORING)
for Finance Secretary
NO. & DATE EVEN
A copy is forwarded to: -
1. The Chief Engineer (South) & (North)
i) Public Health Engineer Department.
ii) Highway Department, Lahore.
iii) Building Department, Lahore.
2. The Director General
i) Housing & Physical Planning Punjab, Lahore.
ii) Environmental Protection Agency (EPA), Lahore.
3. The Director Finance:
WASA Lahore & Faisalabad.
i) Lahore Development Authority.
ii) Faisalabad Development Authority.
iii) Sargodha Development Authority.
iv) Bahawalpur Development Authority.
v) Rawalpindi Development Authority.
vi) Gujranwala Development Authority.
vii) D.G. Khan Development Authority.
viii) Choolistan Development Authority.
ix) Murree-Kahuta Development Authority.
4. All Chief Engineer in Irrigation Department.
5. Project Director Small Dams Organization, Rawal Dam Colony, Islamabad.
Sd/-
SECTION OFFICER (M-I)
FINANCE DEPARTMENT
187
NO.SO(M-REC) MW/91
FINANCE DEPARTMENT
(MONITORING WING)
Dated Lahore, the 25th September 1991
To
1. All the Administrative Secretaries to Government of the Punjab

2. All Divisional Heads of Departments, Punjab
3. All Regional Heads of Departments, Punjab.
Subject: EXERCISE OF POWERS TO WRITE-OFF LOSSES
Sir,
The Public Accounts Committee-I of the Provincial Assembly of the
Punjab has observed that the powers delegated to various authorities under the
Delegation of Financial Powers Rules to write-off losses are being exercised by the
without proper investigation into causes of the losses . Consideration of various Audit
Reports by the PAC has revealed that in most of the cases of losses due to shortages,
overpayments, misappropriation etc, the departmental authorities had not taken prompt
and proper action to investigate into facts of the case, fix responsibility and make good
the losses. The matters had been allowed to linger on for years together. The audit
observations, the decisions of the Departmental Accounts committees and even the
directives of the PAC were constantly ignored. At a belated stage, cases of write-off of
the losses were initiated with such explanation as the ‘relevant record was not traceable’
or ‘the officials responsible had retired or expired’ or the ‘contractor had died or his
whereabouts were not known’ etc.
2. In such cases, the Administrative Secretaries usually grant write-off
sanctions without investigating whether the loss had occurred due to negligence or fraud
and without investigating who were responsible for not taking proper and timely action to
make the recoveries.
3. The matter has been examined and it has been decided that in future the
Administrative Secretaries and all other field officers who are delegated powers to write-
off losses will exercise such powers after conducting detailed investigations and fixing
responsibility in each case. Such authorities at the time of issuing sanctions to write-off
losses must give reasons in writing and also record the following certificates in the body
of each sanction:
(a) I have conducted a thorough investigation under the rules and am satisfies
that no official/ contractor was responsible for the loss;
(b) I have personally satisfied myself that the loss was inevitable and the
recovery which was beyond control was not possible.
4. The above instructions may kindly be noted for strict compliance and may
also be circulated among your subordinate offices.
Your obedient servant
(M. IQBAL NASIR)

DEPUTY SECRETARY (M&E)
FOR FINANCE SECRETARY
NO. & DATE EVEN:
Copy forwarded to the Secretary, Provincial Assembly of the Punjab, for information of
the Chairman, Public Accounts Committee No.I with reference to his d.o note
No.PAP/PAC-I/Gen/91/Civil/4111 dated 28-08-1991.
DEPUTY SECRETARY (M&E)
188
NO.FD(M-I)III-2/87(P-II)
FINANCE DEPARTMENT
(MONITORING WING)
Dated Lahore, the 19th December:, 1994

From
The secretary to Government of the Punjab,
Finance Department
To
1. All Administrative Secretaries to Government of the Punjab

2. All Heads of Attached Departments
3. The Secretary to Governor Punjab, Lahore.
4. The Secretary to Chief Minister Punjab, Lahore.
5. All Commissioners of Divisions in the Punjab,
7. The Secretary, Punjab Public Service Commission, Lahore.
8. All the Deputy Commissioners in the Punjab
Subject: EX-POST FACTO SANCTIONS UNDER THE DELEGATION OF

Sir,
I am directed to state that during the discussion on audit objections in the
Departmental Accounts Committee meetings, the representatives of the Finance and
Audit Department have been questioning the sanctity of the ex-post facto sanctions
issued by the field officers who have been delegated with certain financial powers. It is
felt that the gross financial irregularities committed by the Drawing and Disbursing
Officers are covered / regularized with ex-post facto sanctions issued a day or two
before the meetings and even during the meetings only to lay a blanket on all the
misdeeds committed in the past and to avoid accountability by ignoring the instructions
of this department contained in letters No. FD (FR) VI-4(P) dated 1st April, 1993 and of
30th October, 1993, already issued in consultation with the Director General Audit. This
practice of the Drawing and disbursing Officers is against the provision of Rule 2.10 (a)
(5) of P.F.R, Vol. I which lays down that “no authority should sanction or incur any
expenditure which is likely to involve at a later date expenditure beyond its own powers
of sanction”.
2. In order to stop the above practice, Finance Department have made the
following policy decisions on ex-post facto sanctions for guidance and strict compliance
by all concerned:-
(i) Ex-post facto sanction after 30-06-1993 may not be
accorded by any field officer. It should be given by the
Administrative Secretary himself after satisfying himself
about the genuineness of the expenditure;
(ii) Any ex-post facto sanction prior to 30-10-1993 involving the
amounts exceeding Rs. 20,000/ but not exceeding Rs.
50,000/ should be accorded by the Administrative Secretary
only after initiating disciplinary action against the defaulting
officers;
(iii) Any case for ex-post facto sanction beyond Rs. 50,000/
should invariably be referred to Finance Department with full
details/ justification.
3. Kindly ensure that the above policy decision is followed by all the Drawing
and Disbursing Officers of your department in letter and spirit.
(M. IQBAL NASIR)

189

NO. AND DATE EVEN

2. The Director General Audit, Punjab, Lahore.
3. The Director General Audit (Works), Lahore.
4. The Director Accounts(Works), Lahore.
5. The Director Receipt Audit, Lahore.
6. The Director Commercial Audit, Lahore.
7. All the District Accounts Officers in the Punjab/ Treasury Officer, Lahore,
with the direction that they should follow the instructions contained in this
department’s letter No. FD(FR)VI-4/91(P) dated 01-04-1993 and 30-10-
1993 in letter and spirit.
8. All officers in the Finance Department.

FINANCE DEPARTMENT
190
FINANCE DEPARTMENT
(MONITORING WING)
Dated Lahore, the 21st September:, 1998

From
The Secretary to Government of the Punjab,
Finance Department
To


Sir,
I am directed to state to refer to this department’s circular letter of even
number dated 19-12-1994 and to state that the powers of Administrative Secretaries to
issue ex-post facto sanctions given in para No. 2 of the circular letter undetr reference
have been revised as under
(i) Ex-post facto sanction after 30-06-1993 may not be accorded by any
field officer. It should be given by the Administrative Secretary himself
after satisfying himself about the genuineness of the expenditure;
(ii) Any ex-post facto sanction prior to 30-10-1993 involving the amounts
exceeding Rs. 20,000/ but not exceeding Rs. 50,000/ but not
exceeding Rs. 100,000/ (one lac) should be accorded by the
Administrative Secretary only after initiating disciplinary action against
the defaulting officers;
(iii) Any case for ex-post facto sanction beyond Rs. 100,000/ (one lac)
should invariably be referred to Finance Department with full details/
justification.
(M. IQBAL NASIR)

NO. AND DATE EVEN

2. The Director General Audit, Punjab, Lahore.
4. The Director Accounts (Works), Lahore.
5. The Director Receipt Audit, Lahore.
7. All the District Accounts Officers in the Punjab/ Treasury Officer, Lahore, with
the direction that they should follow these instructions while pre-auditing the
claims

191
FINANCE DEPARTMENT

FINANCE DEPARTMENT
Subject: LOCAL PURCHASE POWERS FOR THE PURCHASE OF MEDICINES
Will the Section Officer (B&E), Government of the Punjab, Health Department, kindly
refer to his U.O. letter No. SL (B &A) II-2/96-97 dated 11-10-1997 on the above subject?
2. In supersession of this Department’s earlier advice bearing U.O No.
SOS/4(6)/79 dated 31-08-1988, Finance Department agrees to revise the existing local
purchase powers of different purchasing authorities in the Health Department with
regard to purchase of medicines as under:-
Name of purchasing Share of

S. authority. Share of MSD local purchase
No.
1. Incharge of Teaching 60% of allocated 40% of allocated No
Hospitals budget. budget. change in
2. Incharge of DHQ 75% of allocated 25% of allocated the
Hospitals budget. budget. existing
position
3. Incharge of THQ 80% of allocated 20% of allocated
Hospitals budget. budget.
4. Incharge of R.H.Cs. 85% of allocated 15% of allocated
budget. budget.
5. Incharge of B.H.Us. 90% of allocated 10% of allocated
budget. budget.
3. The prescribed procedure for local purchase of medicines shall be strictly

observed.
4. These instruction come into immediately.
SECTION OFFICER (SUPPLY)
Health Department
The Section Officer (B& A, Government,
U.O. No. SOS-II(12/97(PP). Dated Lahore, the 4th November, 97

192

FINANCE DEPARTMENT
NOTIFICATION
No. SO(D-II)FD-3(4)83: The Government of the Punjab is pleased to order that para (1)
of this Department Notification No.SOX(Irr:)FD-7-5(4)74, dated 04.02.1980 may be
amended as under:-
Category. Enlistment/Re-newing
Eligibility of work Authority
(ceiling)
Category-A Works costing more Secretary of Engg:

No limit than Department concerned.
Rs. 10.000 million
Category-B Works costing upto Chief Engineer/Director
Rs. 10.000 million. General.
Category-C Works costing upto Superintending
Rs. 5.000 million Engineer/ Director
Category-D Works costing upto -------------
Rs. 1.000 million Do-----------------
Category-E Works costing upto -------------
Rs. 0.5 million Do-----------------

PUNJAB
SECRETARY TO GOVERNMENT OF THE

PUNJAB
FINANCE DEPARTMENT
NO.SO(D-II)FD-3(4)/83 Dated Lahore the 26th May, 1998
Copy forwarded to:-
1. All the Administrative Secretaries, Government of the Punjab.

2. All the Commissioners of the Divisions in the Punjab.
4. The Director General, Audit and Accounts (Works), Lahore.
SECTION OFFICER (D-II)

No. SO(D-II)FD-3(4)83. Dated Lahore, the 26th May, 1998
Copy to the Superintendent, Government. Printing Press, Lahore for
necessary gazette Notification.
SECTION OFFICER (D-II)
193
FINANCE DEPARTMENT
Dated Lahore, the 21st September:, 1998
To

2. All Heads of Attached Departments in the Punjab.
7. The Military Secretary to Governor Punjab, Lahore.
11. The Registrar, Punjab Service Tribunal, Lahore.
Subject: DELEGATION OF FINANCIAL POWERS RULES, 1990 – PURCHASE

OF UNUSUAL AND NOVEL ITEMS.
Sir,
I am directed to invite a reference to the note below Serial No.3(b)(xxvii)
(b) of the Second Schedule-‘Part – I- Powers common to all Department’s of the
Delegation of financial Powers Rules, 1990, which, forbids the incurring of expenditure
from contingencies on unusual or novel items except with the period approval of the
government.
2. A question has been raised whether the installation of inter-com in an

office falls within the purview of novel items or otherwise.
3. It is clarified that installation of inter-com in a small office will be

considered a novel item but if it is installed in a big organization, an Officer of Category –
I according to note (1) below Serial No. 3 (b)(ix), of the Second Schedule ‘Part – I –
Powers common to all Departments’ of the Delegation of Financial Powers Rules, 1990
will also competent to sanction the installation of inter-com just like the office telephone,
subject to the availability of funds in the budget.
(MAQSOOD HUSSAIN)
NO. & DATE EVEN:
A copy is forwarded to the following for information and necessary

action:-
1. Accountant –General, Punjab, Lahore.
2. Director –General, Civil Audit, Punjab, Lahore.
3. Director –General, Audit & Accounts Works, Punjab, Lahore.
4. All District Accounts Officers in the Punjab/ Treasury Officers Lahore.
(MAQSOOD HUSSAIN)
194
NO.Judl.1-X(Home)/89
FINANCE DEPARTMENT
Dated 8th Oct., 1995
NOTIFICATION
Subject: REVISED SYSTEM OF FINANCIAL CONTROL AND BUDGETING-

FINANCIAL INDEPENDENCE OF JUDICIARY – LAHORE HIGH
COURT.
. In pursuance of judgment of the Supreme Court of Pakistan in the civil

appeal No. 105 –K to 107-K of 1969 dated 29.03.1993 titled Government of Sindh v/s
Sharif Faridi and in relaxation of the provision contained in Punjab Delegation of
Financial Powers Rules, 1990 and the Powers of Re- appropriation Rules, 1962 the
following financial powers will be examined by Chief Justice of Lahore High Court,
Lahore:-
i) Full powers to re-appropriate funds from one head of account to another
head of account within the allocated budget of the Lahore High Courts,
Lahore.
ii) Full powers to sanction expenditure on any item from within the allocated
budget of the Lahore High Court, Lahore.
iii) Full powers to create new posts and abolish old posts provided that
expenditure is met from within the allocated budget of Lahore High Court,
Lahore.
iv) Full powers to change nomenclature and upgrade/downgrade any post
provided expenditure is met from within the overall allocated budget of
Lahore, High Court, Lahore.

PUNJAB
(AMINULLAH CHAUDRY)
SECRETARY FINANCE
NO.Judl.1-X(Home)/89 Dated Lahore the 8th Oct., 1995.
A copy is forwarded to the Accountant General, Punjab for information

and necessary action.
SECTION OFFICER X(HOME)

FINANCE DEPARTMENT
195
TO BE SUBSTITUTED FOR BEARING THE SAME NO. & DATE

FINANCE DEPARTMENT.
From
The Secretary to
Finance Department.
To
All Administrative Secretaries to
Government of the Punjab.
No. X(Agri-II)4-26/98-Vety.
Subject: WRITE OFF LOSSES SUSTAINED BY THE GOVERNMENT OF

PUNJAB DUE TO NEGLIGENCE AND INEFFICIENCY OF
GOVERNMENT SERVANTS
Sir,
I am directed to refer to the subject noted above and to convey the

concern about the cases that are referred to Finance Department for writing off losses
sustained by the Government due to negligence and inefficiency, wherein the
responsible Government servants are awarded in-sufficient penalties. A greater cause of
concern is that mostly no recovery of the Government loss is made from over those
found guilty. It is requested that where such loss has been caused to the Government,
the Authority/Authorized Officer may invariably keep inview the extent of responsibility of
guilty persons and accordingly order full or partial recovery of the amounts involved.
Further the Administrative Secretaries should examine such cases carefully with a view
to exercising their Revisional Jurisdiction under the Efficiency and Discipline Rules
rather more frequently.
Your obedient servant,
( CH. MUHAMMAD HUSSAIN )

Section Officer X (Agri-II)
NO. & DATE EVEN
1. All Additional Finance Secretaries, Finance Department.
2. All Deputy Secretaries in Finance Department.
3. Chief Inspector of Treasuries, Finance Department.
4. All Under Secretaries/Section Officers/Budget Officers/Superintendents in
( CH. MUHAMMAD HUSSAIN )

Section Officer X (Agri-II)
196
NO.FD(M-I)III-2/87(P-V)
FINANCE DEPARTMENT
Dated Lahore, the 11th May,2002
To

3. The Registrar, Lahore High Court, Lahore
4. The Chairman, Governor Inspection Team, Lahore.
5. The Chairman, Punjab Public Service Commission, Lahore.
6. The Chairman, Punjab Service Tribunal, Lahore.
8. All Tehsil Nazims in the Punjab.

Sir,
Please refer to this department’s letter of even number dated 21st
September, 1998 on the subject noted above, where under the policy for ex-post facto
sanction to the holding of formal inquiry / E & D proceedings against those prima-facie
responsible for perpetrating the financial irregularity in question.
2. The matter has been reconsidered in the Finance Department and it has
been decided to leave it for the competent authority to decide whether to hold E & D
proceedings against the persons allegedly responsible for a particular financial
irregularity or not. In case, the irregularities are attributable to the concerned official , due
responsibility would be fixed by the department itself, and action taken accordingly.
3. Accordingly, all ex-post facto sanctions upto Rs. One lac shall be given by
the Administrative Secretary concerned, in the light of delegation of powers under
financial Rules 1990 while the case in excess of Rs. One lac shall be referred to the
Finance Department with full facts, and the recommendations of the Administrative
secretary / Principal accounting Officer concerned for consideration and approval.
(KARIM BAKHSH ABID)

NO. AND DATE EVEN:
2. All the District Accounts Officers/Treasury Officers in the Punjab.
3. The Additional Secretary (G), govt. of the Punjab, Health Department with
reference to his letter No. AAAC/HD/8-41/2000(P) dated 17.10.2001.
4. The Director General Civil Audit, Punjab, Lahore.
7. The Director Revenue Receipt Audit, PT&T Building, Lahore.
9. The Director General, SAP, Audit, Lahore.
(KARIM BAKHSH ABID)

197
NO.FD(FR)VI-4/91(P)
FINANCE DEPARTMENT
Dated Lahore, the IST April:, 1993

From The Secretary to
Finance Department.
To


Sir,
I am directed to refer to provisions of Rule 18.2 of Punjab Financial Rules
Vol-I and to state that the extent to which powers to sanction expenditure have been
delegated to the Administrative Departments, Heads of Departments and other
Subordinate Authorities, is given in the Punjab Delegation of Financial Powers Rules,
1990. As a matter of principle, each Drawing & Disbursing Officer should not incur
expenditure beyond his powers without obtaining prior sanction of the competent
authority, but in certain cases it has been noticed that the expenditure is incurred by the
Drawing and Disbursing Officers beyond their powers by splitting up the indent
intentionally to avoid the sanction of the higher authority. On such irregularities being
detected by the audit, ex-post facto sanctions are obtained/granted at random to avoid
accountability and to settle the audit observations. Such actions by the disbursing
officers and sanctioning authorities are against the provisions of Rule 2.10 (a)(1) of the
Punjab Financial Rules, Vol-I which lays down that the same vigilance should be
exercised in respect of expenditure incurred from Government revenues, as a person of
ordinary prudence would exercise in respect of the expenditure of his own money.
2. In the light of the above explained circumstances, all the Drawing &
Disbursing Officers and the sanctioning authorities are requested to avoid such
irregularities by not splitting the amount with the intention to lower the level of delegation
and should also avoid post dated sanctions in future.
(MAQSOOD HUSSAIN)
NO. AND DATE EVEN:

A copy is forwarded to the following Officers for information and necessary action:-

2. Director General, Audit Punjab, Lahore.
3. Director General, Audit (Works), Lahore.
4. Director, Accounts (Works), Lahore
5. All the District Accounts Officers in the Punjab/ Treasury Officer,
Lahore,
(MAQSOOD HUSSAIN)
198
NO.FD(FR)VI-4/91(P)
FINANCE DEPARTMENT
Dated Lahore, the 30th October, 1993
From The Secretary to
Finance Department.
To
1. The Accountant General,
Punjab, Lahore.
2. The director General Audit,
Punjab, Lahore.
4. The Treasury Officer,
Lahore.
Sir,
I am directed to refer to this department’s letter of even number dated 1 st
April, 1993 on the above subject and to state that it has come to the notice of this
department that the expenditure is being incurred by the Drawing and Disbursing
Officers beyond their powers by splitting the indent intentionally to avoid the sanction of
the competent authority as required under the Punjab Delegation of Financial Powers
Rules 1990. This irregularity, when noticed while conducting the audit, is being
regularized with ex-post facto sanctions which are issued by the departmental authorities
at random to avoid accountability and to settle audit observations. This practice is
against the provision of Rule 2.10(a)(5) of PFR Volume-I which lays down that no
authority should sanction any expenditure which is likely to involve at a later date
expenditure beyond its own powers of sanction. All the Accounts Officers are therefore
requested not to allow payments which are against the provision of the aforesaid rule.
Any disregard on this account would treat amount to omission on the part of the
concerned Accounts Officer/District Accounts Officer who may admit and allow such
defective sanctions.
2. In future the Director General, Audit Punjab, Lahore shall bring to the
notice of this department all such irregular payments made by the office of the A.G.
Punjab as well as all the District Accounts Offices in the Punjab, in violation of the
aforesaid rule, as and when comes to their notice, while conducting the audit of the
Government Institutions, so that the matter may be taken up by the Finance Department
with relevant quarters, for taking suitable action against the concerned officers.
(MAQSOOD HUSSAIN)
ACCOUNTS OFFICER(FR)
NO. AND DATE EVEN:
A copy is forwarded to the following Officers for information and necessary action:-
2. All Heads of Attached Departments in the Punjab.
3. The Secretary to Governor, Punjab, Lahore.
4. The Secretary to Chief Minister Punjab, Lahore
12. The Director General, Receipts Audit Punjab, Lahore.
13. The Director General commercial Audit Punjab, Lahore.
14. All the Officers in the Finance Department.
(MAQSOOD HUSSAIN)
199
NO. FD(FR)II-36/79
FINANCE DEPARTMENT

To
The Secretary to Government of the Punjab,

Agriculture Department,
Lahore.
Subject: DISPOSAL OF UNSERVICEABLE MACHINERY AND EQUIPMENT

Sir,
I am directed to refer to state that it has been reported by the Planning
and Development Department that some misunderstanding exists in your department
that the powers regarding disposal of surplus / unserviceable stores by auction
deregulated to the departmental authorities vide item no 7 of part- I of the second
schedule to the delegation of powers under the financial rules and the powers of re-
appropriation rules, 1962 and also applicable for the disposal of surplus / unserviceable
motor vehicles , T & P , machinery, equipment, spares. I am to clarify that under this
Department’s Notification No. FD(FR)II-36/79 dated the 6th January, 1980 the powers for
the disposal of surplus / unserviceable motor vehicles , T & P , machinery, equipment,
spares vest in the Divisional Disposal Committee alone and the departmental authorities
do not have any powers in this respect. The powers delegated vide item No. 7 ibid relate
to stores other than motor vehicles, T & P, machinery, equipment, spares.
2. I am to request that this position may kindly be brought to the notice of all
concerned so that there may be no hindrance in the task assigned to the Divisional
Disposal Committee.
(SAFDAR JAVED SAYED)

DEPUTY SECRETARY (SR)
NO. AND DATE EVEN:

Copy forwarded to all Administrative Secretaries to Government of the
Punjab for information.

NO. AND DATE EVEN:

Copy forwarded to the Member (Technical), Planning and Development
Board, Lahore with reference to his memo No. 12(879)SO(Coord) P & D / SO-II dated
07-09-1980.

200
NO. SO (PH)-IV-12/99
HUD& PHE DEPARTMENT
Dated Lahore the 8th April, 2002
To,
1. All Administrative Secretaries to
2. All District Nazims in the Punjab
3. All District Coordination Officers in the Punjab
5. All Executive District Officers (F&P) in the Punjab.
6. All Executive District Officers (W&S) in the Punjab.
7. All Tehsil Municipal Officers in the Punjab.
SUBJECT: STREAMLINING THE FUNCTIONING OF TEHSIL MUNICIPAL

ADMINISTRATIONS (TMAs).
I am directed to refer to the above noted subject and to convey as under:-
In the event of posting of T.O. (I&S) (BS-17), in a TMA, all the cases to
accord “ Technical Sanction” and “Acceptance of Tenders” will be
submitted to T.O. (I&S) (BS-18, Officer of PHED) posted at District
Headquarter Tehsil, for approval.
The cases beyond the competence of T.O. (I&S) (BS-18, Officer of

PHED), will be refereed to the Executive District Officer (Works &
Services) and further to the Chief Engineer concerned through T.O. (I&S)
(BS-18) with their recommendations, for approval.
2. It is requested that the above instructions may be strictly followed.
UNDER SECRETARY (PH)

NO. & DATE EVEN:
1) Accountant General Punjab, Lahore
2) Chief Engineer (North South) PHED, Lahore.
3) Director General Works (Accounts), Punjab Lahore.
4) Director General Works (Audit), Punjab Lahore.
5) Director General Civil Audit, Punjab Lahore.
6) Director General SAP Audit, Punjab Lahore.
7) All District Accounts Officers in the Punjab/Treasury Officers, Lahore.
8) All Tehsil Officers (I&S) in Tehsil/Town Municipal Administration in the
Punjab.

201
NO. SO(TR-II)/9-2/75
TRANSPORT DEPARTMENT
Dated Lahore the 17th June, 2002
To,
1. All administrative Secretaries to
2. All Heads of the Attached Departments.
4. All District coordination Officers in the Punjab
6. The Registrar, Provincial Ombudsman Punjab, Lahore.
SUBJECT: REPLACEMENT, MAINTENANCE, REPAIRS ETC. OF GOVERNMENT

OWNED VEHICLES
I am directed to refer to the subject cited above and to state that

Government of the Punjab, S&GAD issued instructions on 30.09.1961 which were
modified on 30.05.1975 and later on 11.03.1980 regarding maintenance, repair etc. of
Government-owned vehicles in which all departments of Punjab government were
instructed that “in case expenditure regarding repair of government vehicle exceeds
Rs. 1500/-, it may be got vetted by the Works Manager or Assistant Works Manager of
the Punjab Road Transport Board and at places where the services of the Works
Manager/Assistant Works Manager or the PRTB are not available, the expenditure may
be got cleared from the Motor Vehicles Examiner. Where the services of both the Works
Manager/Assistant Works Manager of the PRTB or the Motor Vehicle Examiners are not
available, the District Magistrate or an officer authorized by him on his behalf may
scrutinize the estimates”.
2. Both S&GAD and Transport Department have observed that he above

instructions have become redundant as officers of PRTB and District Magistrate do not
exist any more. Secondly, a limit of Rs. 1500/- might have all justifications in 1980 but
presently owing to inflation, it is a very small amount. It has now, therefore, been
decided that the Administrative Secretary or authority competent to sanction the repair,
replacement of parts and maintenance expenditure, shall also be competent to get it
scrutinized / verified if they feel necessary.
3. The other procedural instructions would, however, remain the same.
SECTION OFFICER (TR-II)

NO. & DATE EVEN:
1) P.S. to Additional Chief Secretary, Government of the Punjab, S&GAD.

2) P.S. to Additional Secretary (P&T), Government of the Punjab, S&GAD.
3) Deputy Secretary (MT), S&GAD.
4) Accountant General, Punjab.
5) Motor Transport Officer, Transport Pool, S&GAD..
6) All District Accounts Officer in the Punjab.

202
OFFICE OF THE ACCOUNTANT GENERAL PUNJAB LAHORE

NO. TM.I/H-3-4/2001-2002/KW/356
DATED: 8th June, 2002
To,
The Secretary,
Finance Department, Lahore
SUBJECT: FINANCIAL POWERS REGARDING SANCTION TO INCUR

EXPENDITURE BY THE DISTRICT GOVERNMENT OFFICERS IN
CATEGORY I & II
As per Government of the Punjab, services & Gneral Administration

Department. (procurement Wing)’s letter No. SO(PROC) S&GAD/1-3/97 (VOL. II) dated
01.11.2001 (copy enclosed a new Chapter No XIII in the Purchase Manual has been
added According to para 103(i) of the above mentioned letter, the Executive District
Officer of the District government have been declared as Chief Purchase Officer in
respect of their department for exercising powers for purchase upto Rupees six lacs. A
question has been raised by different corners whether the District Government Officers
can exercise powers to incur expenditure upto Rupees six laces or full powers whatever
the case may be or their financial powers with regard to incur expenditure will be limited
to the power delegated to the different categories of officers vide Finance Department’s
Notification No. FD(FR)II-2/89 dt. 27.03.21990. Delegation of Financial Powers Rules
1990. Ditt. Coordination Officer. Sahiwal vide his order No. 105/ECO/F&P) dated
9.04.2002 accorded sanction to incur expenditure of Rs. 941526/- for purchase of
stationery and purchase of other stores for District Govt. Departments in the light of
S&GAD circular letter dt. 01.11.2001. This office is of the view that
delegation/authorization of procurement and purchase of stationery and other stores
under Purchase Manual is meant only of specified stores to be procured/purchased
under the provision of purchase Manual. As regards sanction to incur expenditure, if falls
under the Delegation of Financial Powers Rules 1990 assigned to different categories of
officers for different items/articles.
2. It is requested that this office may kindly be advised whether the District
Coordination Officers and Executive District Officers of the District Governments can
record sanction to incur expenditure in the light of S&GAD letter No.
SO(PROC)S&GAD/1-3/97 (Vol.II) dated 01.11.2002 or their powers to accord sanction
for incurring expenditure will be limited to the extent of delegation of Financial Powers
Rules, 1990.
Sd/-
(HAFIZ MUHAMMAD ISLAM)
ADDL: ACCOUNTANT GENERAL /TM
PHONE: 042-9210155
Fax: 042-9210172
NO. TM.I/H-3-4/2001-02/375-59 DATED: 08.06.2002
Copy is forwarded for information to:

1. The Secretary to Government of the Punjab, Services & General
Administration Department. (Procurement Wing) Lahore with reference to
Circular No. SO(PROC)S&GAD/1-3/97(VOL.II) dt. 01.11.2001
2. The District Coordination Officer, Sahiwal.

3. All district, Accounts Officers in Punjab with reference to DAO, Sahiwal
Letter No. DAO/SWL/PR.I/HM/475 dt.04.06.2002.

203
FAX TODAY
NO. TM.I/H-3-4/2001-2002/KW/360
To,
All district Accounts Officers in Punjab.
(through respective District Coordination Officers).
SUBJECT: PAYMENT TO SUPPLIERS ON ACCOUNT OF

SUPPLIES/PURCHASES MADE BY THE DISTRICT GOVERNMENTS
UNDER CHAPTER-XIII OF PURCHASE MANUAL.
Please refer to the subject noted above.

2. The case has been examined by the Head Officer and the cometent
authority has been pleased to order that there is no need of separate sanction to incur
expenditure so far as purchased/supplies made by the District governments under
Chapter-XIII of Purchase Manual issued by the Government of the Punjab, Services &
General Adminoistration Department(Procurement Manual) vide No.SO(PROC)
S7GAD/1-3/97(Vol.II) dated 01.12.2001 are concerned.
3. You are hereby directed to comply with the provisions of the Chapter-XIII
of the Purchase Manual and instructions of the competent authority to facilitate the
Doistrict Government in clearing the liabilities/claims on account of supplies/purchases.
4. This issues with the approval of the Accountant General.
Sd/-
ADDL: ACCOUNTANT GENERAL (TM)
PHONE: 042-9210155
Fax: 042-9210172

1. The Deputy Accountant General, Supply (Local).
2. The Accounts Office Supply (Local).

204

NO. FD(FR)II-5/82
FINANCE DEPARTMENT
Dated Lahore the 23rd July, 1985
To,
The Accountant General
Punjab Lahore.
SUBJECT: DELEGATION OF POWERS UNDER THE FINANCIAL RULES AND

THE POWERS OF REAPPROPRIATION RULES 1962.
Please refer to your office Memo No.TM.I/2-3A(III)/84-85/6055 dated

12.05.1985 on the subject noted above.
2. Finance Department confirms the view expressed in the first half of para 2
of your office memo No. TM.I-2-3A(iii)84-85/4690 dated 07.01.85 to the effect that the
articles viz.-84-85 papers paper pins, pencils etc., fall with in the category of the item of
stationery and if the prevision of funds under the detailed object “540 Office Stationery”
exists in the budget estimates of an office it would teneamount to specific provision for
all items of stationery in the budget estimates in detail for the purpose of Sr. No. 3(a) of
the Delegation of Posers, etc., Rules, 1962, and resultantly the different categories of
Officers would be competent to accord sanction in such cases under Sr. No. 3(a) ibid
subject, however of course to the fulfillment of conditions mentioned against S.No. 3(b)
(i) ibid.
3. As regards the view expressed in the 2nd half of para 2 of the aforesaid
memo, it is explained that the powers delegated under Srn.No.3(A) of the second
schedule to the Delegation of Powers under the Financial Rules and Powers of
Reappropriation Rules 1962 are independent of the powers delegated under Srn.No.3(b)
ibid but are subject to any general conditions governing different items of expenditure
laid down in different Government Rules including the delegation of Powers under the
financial Rules and Powers of re-appropriation Rules, 1962.
(ACCOUNTS OFFICER)
FINANCE DEPARTMENT
NO. TM.I/2-3(iii)/2001-02/408 DATED: 17.06.2002

Copy is forwarded for information and necessary action to:
1. All DAOs in the Punjab/T.O. Lahore.
2. All Officers in the main office.
3. All Sections in the main office.
4. A.O./A.A.G.PR.I(C) Pen.I(C) Fd.I(C) IIIAS TDH CELL TDH.I.II.III Deposit.
I.II.DCS Computer (C)
5. Cheque I.CO.O (For kinds information of A.G. Punjab Lahore)
6. P.R.O. (Local)
(This issues with the approval of Additional Accountant General (PRs)).
DY: ACCOUNTANT GENERAL

(ACCOUNTS)
No. FD (FR)VI-9/2000
FINANCE DEPARTMENT
Dated Lahore then 26th February, 2002
From
Mr. Salman Siddique,
Finance Department.
To
3. All Tehsil Nazims in the Punjab.
205
5. All Executive District Officers (F&P) in the Punjab

7. All Tehsil Administration Officers in the Punjab.
Subject: STREAMLINING THE FUNCTIONING OF TEHSIL MUNICIPAL
Sir,
I am directed to state that in supersession of the instructions contained in
Note 3 of Finance Department’s notification of even number, dated 15.8.2001 all cases
of acceptance of tenders/grant of technical sanction which are beyond the competence
of a Tehsil Officer (I&S) (BS-18/19) in a Tehsil Municipal Administration (TMA) shall be
referred to the Executive District Officer (Works & Services) of the same district, for the
grant of the necessary acceptance/sanctions.
2. The powers to accept tenders and to accord technical sanction shall not
vest in Tehsil Officer (I&S) (BS-17). Therefore, in the event of posting of a Tehsil Officer
(I&S) (BS-17), in a TMA the powers of acceptance of tenders and grant of technical
sanction may only be exercised by the Executive District Officer (Works & Services) of
the same district.
No. & Date Even:
Copies are forwarded for information and necessary action to the:
2. Director General Works (Accounts), Punjab, Lahore.
3. Director General Works Audit, Punjab, Lahore.
4. Director General Civil Audit, Punjab, Lahore.
5. Director General SAP Audit, Punjab, Lahore.
6. All District Accounts Officers in the Punjab/Treasury Officer, Lahore.
7. All Tehsil Officers (I&S) in Tehsil/Town Municipal Administrations in the
Punjab.

206

FINANCE DEPARTMENT
NOTIFICATION
No.FD(FR)II-5/82(P). Governor of the Punjab is pleased to delegate powers of technical

sanction to Tehsil Officers (I&S) BS-17 upto the value of Rs.5.00 Lac (Rs. Five Lac only)
instead of Rs.2.00 Lac already allowed vide notification of even No. dated 2.7.2002.
BY THE ORDER OF THE GOVERNOR PUNJAB
SALMAN SIDDIQUE
Finance Department
207
No.FD(FR)11-5/85
FINANCE DEPARTMENT
Dated Lahore the 31st March, 2003-05-06

From:
The Secretary,
Finance Department.
To
Subject: DELEGATION OF POWERS REGARDING ACCEPTANCE OF

TENDERS
Finance Department advises that any delegation of financial power by
District Governments to a committee or to any officer not so authorized under Punjab
Delegation of Financial Rules is unlawful and ultra vires.
2. It is further advised that financial powers delegated by Punjab
Government to its functionaries including officers of the local governments cannot be
further delegated / amended.
3. This may kindly be brought to the notice of all concerned.
(KARIM BAKSH ABID)

Addl. Finance Secy. (Monitoring)
Finance Department
NO. & DATE EVEN

A copy is forwarded for information and necessary action to the Accountant
General, Punjab, Lahore.
Finance Department
NO. & DATE EVEN
A copy is forwarded for information and necessary action to all District Accounts
Officers in the Punjab.

Finance Department
208

FINANCE DEPARTMENT
Dated Lahore, the 29th December, 2001
NOTIFICATION
No. FD (FR) II-5/82. The Governor of the Punjab, is pleased to direct that in the Punjab
Delegation of Financial Powers Rules, 1990, the following amendment shall be made:-
Amendment
In the Second Schedule Part-II Special Powers to certain Departments & Officers under
the Heading Food Department, the existing entries at Sr.No. 1 (i) &1 (ii) with Note-I and
Note-II (i) &(ii) shall be substituted as under:-
Sr. No. NAME OF POWERS TO WHOM DELEGATED EXTENT

1. i) Powers to accept tenders i) AD Full powers
in respect of ii) Director Food provided the
transportation, handling iii) Deputy Director Food prescribed
and labour charges procedure for
(including charges for invitation of tenders
loading un-loading is followed
stacking, unstacking
weighing, upgradation /
sieving for the purposes of
exports or supply to an
International Agency
sieving if required on
account of infestation etc)
of Govt. stocks.
ii) Powers to accept i) Administrative Full Powers
quotations in respect of Department
transportation of Govt. ii) Director Food Full Powers
stocks and labour activity iii)Deputy Director Food Upto Rs. 1,00,000/-
(including charges for Incharge of the Region for each storage
loading, unloading, center subject to
stacking, un-stacking, approval by the
weighing upgradation / Director Food
sieving for the purposes of
exports or supply to an
International Agency,
sieving if required on
account of infestation etc)
in cases where tenders
have been invited but no
response is received.
Note-I For transportation of stocks through N.L.C rate contract for a period of
three months shall be settled at one time which shall not be higher than
the lowest rates of transportation received in the tenders enquiry from the
Registered Transport Contractors. If tenders are not floated due to
emergency or if no response is received on account of tender inquiry, the
rates may be negotiated with the N.L.C.
Note-II i) In case of emergency the AD, may accept quotation for the
transportation of stocks without going through the prescribed
procedure of inviting tenders.
ii) In case of sieving on account of infestation responsibility for
negligence and action there fore shall be fixed / initiated.
iii) In case of emergency declared by the AD, Deputy Director Food
incharge of the Region may accept quotation for transportation,
209
handling, sieving/upgradation of wheat for export purposes, sieving

for removal of infestation and labour charges (including loading, un-
loading stacking, un-stacking weighing etc) upto Rs. 100,000/- at a
time without going through the prescribed procedure of inviting
tenders. Provided further that the Director Food shall be required to
submit a proposal to the AD to seek declaration of any such
emergency.
By order of the Governor of Punjab,

Finance Department
No. & Date Even:

1. All Administrative Secretaries to Govt. of the Punjab.
4. All District Accounts Officers / Treasury Officer Lahore.
5. The Accountant General, Punjab Lahore.
6. The Director General, Audit (Civil ) Punjab Lahore.
7. The Director General, Audit (Works) Punjab Lahore.
Accounts Officer (FR),

Finance Department
210
No.FD(FR)VI-2/91(P)
FINANCE DEPARTMENT
To
i) All the District Accounts Officers,

in the Punjab.
ii) The Treasury Officer,
Lahore.
Subject: REFERENCE TO THE FINANCE DEPARTMENT
It has been observed that the cases are referred at random to the Finance
Department for clarification without quoting any rule or Govt. instruction on the point at
issue which shows that such cases are not properly examined by the addresses. All the
District Accounts Officers / Treasury Officer, Lahore are, therefore, directed that they
should not refer any case to this department in a perfunctory manner. All the cases
should be disposed off under the existing relevant Rules and Govt’s instructions. In
case any departmental authority is not satisfied with the observations raised by the
District Accounts Officer/Treasury Officer concerned, he may be advised to take up the
case with the Finance Department through his Administrative Department.
(MAQSOOD HUSSAIN)
FINANCE DEPARTMENT
211
No.FD(FR)(ACCOUNTS)A&A-II-1/74
FINANCE DEPARTMENT
Dated Lahore, the 2ND August, 2000
To
1. All the Administrative Secretaries to

2. Principal Secretary to Governor Punjab.
3. All heads of attached Departments in
the Punjab.
4. Registrar, Lahore High Court, Lahore.
5. All Commissioners in the Punjab.
6. Accountant General Punjab.
Subject: CLAIMS OF ARREAR OF PAY DUE TO ANOMALY
I am directed to invite attention to the instructions contained in foot note at page

30 of the Delegation of Financial Powers Rules, 1990 that claims of arrears of pay and
allowances other than T.A. more than six years old, require sanction from the Finance
Department for payment without investigation by audit.
2. In addition to the forgoing, the Claims regarding anomaly where pay of the
Government servants is re-fixed on dates after 1.6.91 become due on the date / day on
which pay was refixed by audit office after removing anomaly and as such the period of
delay will be calculated from the date of re-fixation of pay by audit office after removing
anomaly or from the date of issue of sanction / order and not from the period of the claim
of arrears of pay due to which the anomaly occurred.

GOVT. OF THE PUNJAB
FINANCE DEPARTMENT
212
No.FD(FR)II-3/80
FINANCE DEPARTMENT
To
The Section Officer (Food-I),
Food Department,
Lahore.
Subject: APPLICATION OF FINANCIAL RULES IN STORAGE SHORTAGE OF
WHEAT FOR WRITE OFF CASES
Please REFER to your U.O.NO.SOF(1)4(11)/87, dated 11.04.1992, on
the above subject.
2. The following points are clarified for future guidance / action: -
i) The Punjab Delegation of Financial Powers Rules, 1990, have
been issued with effect from 27th March, 1990 and from that date
old Delegation of Powers under the Financial Rules 1962, have
become obsolete.
ii) As the old write off cases are to be decided now, as a matter of
principle, the rules in force i.e. Financial Powers Rules, 1990, will
be applicable to such cases.
iii) The extent of powers to write off losses on account of shortage
enroute or in shortage due to dryage weevil and other similar
causes have been delegated to the A.D. (o.50%), Director Food
(0.35%) Deputy Director Food, Incharge of the Region (0.25%)
vide Sr. No.2 of Part-II-Special powers to certain departments and
officers (Food Department) of the Delegation of Financial Powers
Rules 1990 with certain conditions. These powers are related with
the total shortage of stock in each house type godown / bins /
gangis. Generally, in respect of cases which do not fall within the
purview of the subordinate officer, the sanction of the next higher
officer, as the case may be, is necessary without splitting up the
total amount involved. So partly sanctioning write off by one officer
and partly sending the case to his next higher officer is against the
spirit of the said rule. As such, these powers cannot be broken up
enabling the above three officers to write off a maximum of 1.10%
(o.50 + 0.35 + 0.25) as presumed by the Food Department.
(MAQSOOD HUSSAIN)
NO. & DATE EVEN
A copy is forwarded to the following officers for information and necessary action:
2. Director General, Audit Punjab, Lahore.
3. Deputy Secretary (M&E), Government of the Punjab, Finance Department
(Monitoring Wing), Lahore.
4. All the District Accounts Officers in the Punjab/Treasury Officers, Lahore.
(MAQSOOD HUSSAIN)
213
No. FD (FR) 11-2/89 (P)

FINANCE DEPARTMENT
(MONITORING WING)
From:
M. Akram Malik,
Secretary to
Govt. of the Punjab,
Finance Department.
To
2. The Principal Secretary to,
Governor Punjab, Lahore.
3. All Heads of Attached Departments,
in the Punjab.
4. Registrar, Lahore High Court, Lahore.
5. All Divisional Commissioners in the Punjab.
Subject: POWERS TO SANCTION EXPENDITURE ON PURCHASE OF STORES

FROM GOVT. CONTROLLED PRODUCTION / SUPPLY UNITS AND
PURCHASE ON RATE CONTRACT.
Sir,
There has been a lot of confusion regarding sanctioning/purchases
powers of different field officers in respect of purchase from Govt. controlled production/
supply units like M.S.D., Govt. Weaving Centre, Shahdara, Govt. Weaving Centre,
Shahdara, Govt. Woolen Centre, Jhang, Units of Punjab Sm,all Industries Corporation,
etc. Because of ambiguity, a large number of audit paras have been raised in the recent
past resulting into an influx of numerous cases in Finance Department for regularization
of such purchases.
2. The matter has been examined in the Finance Deptt. and it has been
decided that all field officers, irrespective of their category, would be competent to make
purchases from Govt. controlled production units, subject to the following conditions: -
a) The purchases would be made subject to clear availability of

budget specifically meant for the purpose and the DDO will be
bound to certify availability of specific budget in the relevant head
of account while issuing sanction for the expenditure and payment
will be made through Bank draft / pay order / Book adjustment as
the case may be.
b) The purchase should be reasonably rationalized to be made into

3-4 installments spread over the whole year.
3. Similarly, for making purchases of the items from the firms with which rate
contract has been entered into by the competent authority, every DDO would be
competent to make purchases according to his requirement subject, again, to clear
availability of specific budget in the relevant head of account and rate contract entered
into with the respective firms by the competent authority other conditions for internal
controls imposed from time to time by government will remain applicable. The DDOs,
while issuing sanctions, will mention the No. and date of order of rate contract for the
items concerned.
4. Instructions may kindly be issued to all DDOs under your administrative
control to abide by the above instructions and also to fulfill all other codal formalities
before making purchases.
Your obedient servant,

214
(M. IQBAL NASIR)

ADDL. FINANCE SECY. (MONITORING)
215
NO. SO (PH)-IV-12/99
HUD& PHE DEPARTMENT
Dated Lahore the 8th April, 2002
To,
3. All District Coordination Officers in the Punjab
5. All Executive District Officers (F&P) in the Punjab.
7. All Tehsil Municipal Officers in the Punjab.
SUBJECT: STREAMLINING THE FUNCTIONING OF TEHSIL MUNICIPAL

I am directed to refer to the above noted subject and to convey as under:-
In the event of posting of T.O. (I&S) (BS-17), in a TMA, all the cases to
accord “ Technical Sanction” and “Acceptance of Tenders” will be
submitted to T.O. (I&S) (BS-18, Officer of PHED) posted at District
Headquarter Tehsil, for approval.
The cases beyond the competence of T.O. (I&S) (BS-18, Officer of

PHED), will be refereed to the Executive District Officer (Works &
Services) and further to the Chief Engineer concerned through T.O. (I&S)
(BS-18) with their recommendations, for approval.
2. It is requested that the above instructions may be strictly followed.

NO. & DATE EVEN:
1) Accountant General Punjab, Lahore
2) Chief Engineer (North South) PHED, Lahore.
3) Director General Works (Accounts), Punjab Lahore.
4) Director General Works (Audit), Punjab Lahore.
5) Director General Civil Audit, Punjab Lahore.
6) Director General SAP Audit, Punjab Lahore.
7) All District Accounts Officers in the Punjab/Treasury Officers, Lahore.
8) All Tehsil Officers (I&S) in Tehsil/Town Municipal Administration in the
Punjab.

216
NO. SO(TR-II)/9-2/75
TRANSPORT DEPARTMENT
Dated Lahore the 17th June, 2002
To,
1. All administrative Secretaries to
2. All Heads of the Attached Departments.
4. All District coordination Officers in the Punjab
6. The Registrar, Provincial Ombudsman Punjab, Lahore.
SUBJECT: REPLACEMENT, MAINTENANCE, REPAIRS ETC. OF GOVERNMENT

OWNED VEHICLES
I am directed to refer to the subject cited above and to state that

Government of the Punjab, S&GAD issued instructions on 30.09.1961 which were
modified on 30.05.1975 and later on 11.03.1980 regarding maintenance, repair etc. of
Government-owned vehicles in which all departments of Punjab government were
instructed that “in case expenditure regarding repair of government vehicle exceeds
Rs. 1500/-, it may be got vetted by the Works Manager or Assistant Works Manager of
the Punjab Road Transport Board and at places where the services of the Works
Manager/Assistant Works Manager or the PRTB are not available, the expenditure may
be got cleared from the Motor Vehicles Examiner. Where the services of both the Works
Manager/Assistant Works Manager of the PRTB or the Motor Vehicle Examiners are not
available, the District Magistrate or an officer authorized by him on his behalf may
scrutinize the estimates”.
2. Both S&GAD and Transport Department have observed that he above

instructions have become redundant as officers of PRTB and District Magistrate do not
exist any more. Secondly, a limit of Rs. 1500/- might have all justifications in 1980 but
presently owing to inflation, it is a very small amount. It has now, therefore, been
decided that the Administrative Secretary or authority competent to sanction the repair,
replacement of parts and maintenance expenditure, shall also be competent to get it
scrutinized / verified if they feel necessary.
3. The other procedural instructions would, however, remain the same.

NO. & DATE EVEN:
1) P.S. to Additional Chief Secretary, Government of the Punjab, S&GAD.

2) P.S. to Additional Secretary (P&T), Government of the Punjab, S&GAD.
3) Deputy Secretary (MT), S&GAD.
4) Accountant General, Punjab.
5) Motor Transport Officer, Transport Pool, S&GAD..
6) All District Accounts Officer in the Punjab.
217

218

NO. TM.I/H-3-4/2001-2002/KW/356
To,
The Secretary,
Finance Department, Lahore
SUBJECT: FINANCIAL POWERS REGARDING SANCTION TO INCUR

EXPENDITURE BY THE DISTRICT GOVERNMENT OFFICERS IN
CATEGORY I & II
As per Government of the Punjab, services & Gneral Administration

Department. (procurement Wing)’s letter No. SO(PROC) S&GAD/1-3/97 (VOL. II) dated
01.11.2001 (copy enclosed a new Chapter No XIII in the Purchase Manual has been
added According to para 103(i) of the above mentioned letter, the Executive District
Officer of the District government have been declared as Chief Purchase Officer in
respect of their department for exercising powers for purchase upto Rupees six lacs. A
question has been raised by different corners whether the District Government Officers
can exercise powers to incur expenditure upto Rupees six laces or full powers whatever
the case may be or their financial powers with regard to incur expenditure will be limited
to the power delegated to the different categories of officers vide Finance Department’s
Notification No. FD(FR)II-2/89 dt. 27.03.21990. Delegation of Financial Powers Rules
1990. Ditt. Coordination Officer. Sahiwal vide his order No. 105/ECO/F&P) dated
9.04.2002 accorded sanction to incur expenditure of Rs. 941526/- for purchase of
stationery and purchase of other stores for District Govt. Departments in the light of
S&GAD circular letter dt. 01.11.2001. This office is of the view that
delegation/authorization of procurement and purchase of stationery and other stores
under Purchase Manual is meant only of specified stores to be procured/purchased
under the provision of purchase Manual. As regards sanction to incur expenditure, if falls
under the Delegation of Financial Powers Rules 1990 assigned to different categories of
officers for different items/articles.
2. It is requested that this office may kindly be advised whether the District
Coordination Officers and Executive District Officers of the District Governments can
record sanction to incur expenditure in the light of S&GAD letter No.
SO(PROC)S&GAD/1-3/97 (Vol.II) dated 01.11.2002 or their powers to accord sanction
for incurring expenditure will be limited to the extent of delegation of Financial Powers
Rules, 1990.
Sd/-
PHONE: 042-9210155
Fax: 042-9210172
NO. TM.I/H-3-4/2001-02/375-59 DATED: 08.06.2002

219
1. The Secretary to Government of the Punjab, Services & General

Administration Department. (Procurement Wing) Lahore with reference to
Circular No. SO(PROC)S&GAD/1-3/97(VOL.II) dt. 01.11.2001
2. The District Coordination Officer, Sahiwal.

3. All district, Accounts Officers in Punjab with reference to DAO, Sahiwal
Letter No. DAO/SWL/PR.I/HM/475 dt.04.06.2002.

220
FAX TODAY
NO. TM.I/H-3-4/2001-2002/KW/360
To,
All district Accounts Officers in Punjab.
(through respective District Coordination Officers).
SUBJECT: PAYMENT TO SUPPLIERS ON ACCOUNT OF

SUPPLIES/PURCHASES MADE BY THE DISTRICT GOVERNMENTS
UNDER CHAPTER-XIII OF PURCHASE MANUAL.
Please refer to the subject noted above.

2. The case has been examined by the Head Officer and the cometent
authority has been pleased to order that there is no need of separate sanction to incur
expenditure so far as purchased/supplies made by the District governments under
Chapter-XIII of Purchase Manual issued by the Government of the Punjab, Services &
General Adminoistration Department(Procurement Manual) vide No.SO(PROC)
S7GAD/1-3/97(Vol.II) dated 01.12.2001 are concerned.
3. You are hereby directed to comply with the provisions of the Chapter-XIII
of the Purchase Manual and instructions of the competent authority to facilitate the
Doistrict Government in clearing the liabilities/claims on account of supplies/purchases.
4. This issues with the approval of the Accountant General.
Sd/-
PHONE: 042-9210155
Fax: 042-9210172

1. The Deputy Accountant General, Supply (Local).
2. The Accounts Office Supply (Local).

221

NO. FD(FR)II-5/82
FINANCE DEPARTMENT
Dated Lahore the 23rd July, 1985
To,
The Accountant General
Punjab Lahore.
SUBJECT: DELEGATION OF POWERS UNDER THE FINANCIAL RULES AND

THE POWERS OF REAPPROPRIATION RULES 1962.
Please refer to your office Memo No.TM.I/2-3A(III)/84-85/6055 dated

12.05.1985 on the subject noted above.
2. Finance Department confirms the view expressed in the first half of para 2
of your office memo No. TM.I-2-3A(iii)84-85/4690 dated 07.01.85 to the effect that the
articles viz.-84-85 papers paper pins, pencils etc., fall with in the category of the item of
stationery and if the prevision of funds under the detailed object “540 Office Stationery”
exists in the budget estimates of an office it would teneamount to specific provision for
all items of stationery in the budget estimates in detail for the purpose of Sr. No. 3(a) of
the Delegation of Posers, etc., Rules, 1962, and resultantly the different categories of
Officers would be competent to accord sanction in such cases under Sr. No. 3(a) ibid
subject, however of course to the fulfillment of conditions mentioned against S.No. 3(b)
(i) ibid.
3. As regards the view expressed in the 2nd half of para 2 of the aforesaid
memo, it is explained that the powers delegated under Srn.No.3(A) of the second
schedule to the Delegation of Powers under the Financial Rules and Powers of
Reappropriation Rules 1962 are independent of the powers delegated under Srn.No.3(b)
ibid but are subject to any general conditions governing different items of expenditure
laid down in different Government Rules including the delegation of Powers under the
financial Rules and Powers of re-appropriation Rules, 1962.
Sd/-
(ACCOUNTS OFFICER)
FINANCE DEPARTMENT

222
NO. TM.I/2-3(iii)/2001-02/408 DATED: 17.06.2002

Copy is forwarded for information and necessary action to:
1. All DAOs in the Punjab/T.O. Lahore.
2. All Officers in the main office.
3. All Sections in the main office.
4. A.O./A.A.G.PR.I(C) Pen.I(C) Fd.I(C) IIIAS TDH CELL TDH.I.II.III Deposit.
I.II.DCS Computer (C)
5. Cheque I.CO.O (For kinds information of A.G. Punjab Lahore)
6. P.R.O. (Local)
(This issues with the approval of Additional Accountant General (PRs)).
DY: ACCOUNTANT GENERAL

(ACCOUNTS)

Delegation of Financial Powers Rules 1990

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Delegation of Financial Powers Rules 1990

Uploaded by

Copyright:

Available Formats

DELEGATION

FINANCIAL POWERS RULES

(EFFECTIVE FROM 27TH MARCH, 1990.)

Dated 27th March, 1990. SYED ZULIFQAR ALI SHAH

GOVERNMENT OF THE PUNJAB

(1) The Chief Justice , Lahore High Court, Chairman , Punjab

BY ORDER OF THE GOVERNOR OF THE PUNJAB

[See Rule 2(c)]

PART – 1 ----- OFFICERS IN CATEGORY - 1

A. Secretaries to Government (Chief Secretary shall be the Secretary to

19. Principal, De’ Montmorency College of Dentistry, Lahore.

48. Director Research Institute for Physiology of Animal Reproduction at

19. Principal, Government Commercial Training Institute.

[See Rule (3)]

Sr. # Name of powers To whom delegated Extent

Note: These powers are subject to any general or specific conditions

. (i) Administrative Department. Rs. 40, 000/- at a time.

(ii) Officers in category-I. Rs. 1,50, 000/-

Sr. # Name of powers To whom delegated Extent

(iv) Officers in category-III. Rs. 60, 000/-

(v) Officers in category-IV. Rs. 30, 000/-

For one article or a class of similar

(ii) Officers in category-I. Rs. 6, 000/- per annum in each case.

(iii) Officers in category-II. Rs. 2,400/- per annum in each case

(iv) Officers in category-III. Rs. 1,200/- per annum in each case

(v) Officers in category-IV. Rs. 600/- per annum in each case.

Note: - Hiring of furniture should be

Sr. # Name of powers To whom delegated Extent

(iii) Officers in category-II. Full Powers.

(iv) Officers in category-III. Full Powers.

(v) Officers in category-IV Full Powers.

(vii) Freight for movement of (i) Administrative Department. Full Powers.

(iii) Officers in category-II. Full Powers

Sr. # Name of powers To whom delegated Extent

(iii) Officers in category-III. Full Powers.

(v) Officers in category-IV. Full Powers.

(iii) Officers in category-II. Full Powers

(iv) Officers in category-III. Full Powers

(v) Officers in category-IV. Full Powers

(ix) Postal and telegraphic (i) Administrative Department. Full Powers.

(iii) Officers in category-II. Full Powers.

(iv) Officers in category-III. Full Powers.

(v) Officers in category-IV. Full Powers.

Sr. # Name of powers To whom delegated Extent

(x) Services Postage (i) Administrative Department. Full Powers.

(ii) Officers in category-I. Full Powers.

(iii) Officers in category-II. Full Powers.

(iv) Officers in category-III. Full Powers.

(v) Officers in category-IV. Full Powers.

(ii) Officers in category-I. Full Powers

(iii) Officers in category-II. Full Powers

(v) Officers in category-IV. Full Powers

Sr. # Name of powers To whom delegated Extent

(iii) Officers in category-II. Full Powers in accordance with the

(iv) Officers in category-III. Full Powers in accordance with the

(v) Officers in category-IV. Full Powers in accordance with the

(iii) Officers in category-II. Rs. 4,000/-

(iv) Officers in category-III. Rs. 2,000/-

(v) Officers in category-IV. Rs. 400/-

Sr. # Name of powers To whom delegated Extent

(iii) Officers in category-II. Rs. 10, 000/-

(iv) Officers in category-III. Rs. 5, 000/-

(v) Officers in category-IV. Rs. 1, 000/-