14. Special reason, if any

{
    "act_title": "Bihar Financial Rules, 1950",
    "act_slug": "bihar-financial-rules-1950",
    "section_label": "Section",
    "section": {
        "number": "14",
        "title": "14. Special reason, if any",
        "chapter": null,
        "content": "15. (a) Certified that the information given above is complete and true.\nSub-Section (3) - Advances For Purchase of Motor Cycles\n418.\n[ Note. - Advance under this Rule may also be granted to the Officers engaged on contract basis subject to the conditions applicable to grant of advance for purchase of motor cars to such Officers vide 'Note' below Rule 404.]\nNote.\n419.\n[Sub Section 3(A) - Pony Advance To The Sub-Inspectors of Police\n419A.\n(i) The application for advance should reach the State Government through proper channel.\n(ii) The advance will be interest bearing and the interest will be charged at the rate prescribed by the Government from time to time.\n(iii) If the actual price of the pony paid is less than the advance taken, the balance should forthwith be refunded to the Government.\n(iv) The pony purchased with the advance will be considered the property of the Government until the advance together with the interest thereon is fully paid.\n(v) Recovery of the advance will be made in thirty-six monthly instalments, and the interest accruing thereon at the prescribed Rules should be repaid in one or two additional instalments.\n(vi) Recovery of the advance will commence from the first issue of pay after the advance is drawn.\n(vii) No advance will be granted to those who are due to reach the age of superannuation within three years.]\nSub-Section (4) - Advances For Purchase of Bicycle\n420.\n(i) Advance should be granted only to permanent Government servants in superior service. But in exceptional cases, an advance may also be allowed to temporary Government servants in superior service whose term of employment is sufficiently long, and the circumstances admit of the provision of adequate security for due recovery of the advance.\n[ Note. - [Collectors] are empowered to sanction advances under this Rule to the non-Gazetted Government servants under their administrative control.]\nNote.\n(ii) No advance will be given to a Government servant whose pay exceeds [Rs. 375.]\n[ Note. - For this purpose \"pay\" will not include Cost of living Allowances.]\nNote.\n(iii) The amount of advance shall be limited to three months' pay of the Government servant concerned subject to a [minimum of Rs. 250] , and maximum of Rs. 375. In case of temporary Government servants the amount of advance should be limited to two month's pay or [Rs. 250] whichever is less.\n(iv) If the actual price of the cycle is less than the advance taken, the balance should forthwith be refunded to Government.\nNote. - Production of receipts or cash memos, showing the actual price of the cycle purchased with the advance to the head of office where the Government servant obtaining the advance is employed should invariably be insisted upon by the authorities sanctioning a cycle advance to Government servant under their administrative control.\nNote.\n(v) Recovery will be made by deducting monthly instalments equal to one twenty-fourth part of the advances from the pay-bill of the officer concerned except in case of temporary Government servants in whose case the recovery should be made in not more than 12 monthly instalments. Recovery will commence from the first issue of pay after the advance is drawn.\nNote. - The provision of Note 1 to Rule 407 apply mutatis mutandis to the recovery of advances granted under this Rule.\nNote.\n(vi) No advance shall be given to a Government servant who has obtained a cycle advance previously until after the lapse of seven years from the date of the last drawal.\n(vii) No advance shall be given to those who are due to reach the age of superannuation within three years.\n(viii) Advances should not be granted to Government servants who are bound by Rules to keep a pony or who possess a motor car or a motor cycle.\n(ix) The bicycle purchased with the advance will be considered to be the property of Government until the advance is fully repaid.\n(x) The advance will be interest bearing and the interest will be charged at the rate prescribed by Government from time to time.\nNote. - The amount of interest recoverable under Rule 384 shall be recovered in one instalment after the principal has been repaid.\nNote.\n[420A.\n(i) The amount of advance shall be limited to six months pay of the Government servant or [Rs. 200] or the price of the cycle purchased whichever is less.\n(ii) Recovery will be made by deducting monthly instalments equal to the one thirtieth part of the advance from the pay of the Government servant concerned together with interest accruing thereon at the prescribed rate in one or two additional instalments. Recovery shall commence from the first issue of pay after the advance is drawn.\n(iii) The pay of the Government servant and the fact that he holds permanent post should invariably be stated in the order sanctioning the advance.\n(iv) Other terms and conditions prescribed in Rule 420 above shall mutatis mutandis apply in cases of advances to permanent class IV Government servants.]\nNote 1. - Collectors are empowered to sanction advance to permanent class IV Government servants under their administrative control.\nNote 1.\nNote 2. - No advance under this Rule should however, be sanctioned to a Government servant who has been provided with a Government cycle.\nNote 2.\n421.\n422.\nSub-Section (5) - Passage Advances\n423.\nNote. - Special passage advance, made in England by the High Commissioner for India at his discretion to enable Government servants to return to duty should be recovered in 36 monthly instalments and bear interest at the rate fixed by Government. [See Rule 384.]\nNote.\nSub-Section (6) - Advances For Purchase of Tents\n424.\nNote. - These advances will bear interest at the usual rate, vide, Rule 384.\nNote.\nSub-Section (7) - Advances for Purchase of Typewriters\n425.\nNote. - These advances will bear interest at the usual rates, vide Rule 384.\nNote.\n426.\n(i) The head of an office desiring to purchase a typewriter for the use of a copyist in his office may apply to the State Government through the Divisional Commissioner or the District Judge, as the case may be for sanction to the grant of an advance not exceeding Rs. 320 for the purpose.\n(ii) In his application for an advance the head of the office will, after an examination of the past figures showing the total monthly fees derived from copies for a sufficiently long period, state whether the proceeds from copying fees will in his opinion be sufficient to provide the necessary minimum remuneration (Rs. 50) for an additional typist.\n(iii) Every advance will be recovered in twenty-four monthly instalments by deduction from the remuneration of the typist for whom the machine is purchased who will be held responsible for its maintenance in good order.\n(iv) If a typist for whom a machine has been purchased by means of an advance leaves Government service or is appointed to a different post before the advance has been fully repaid, he may be allowed the option of removing the typewriter on payment in full of the outstanding instalments, or transferring it, together with the obligation to meet outstanding instalments to his successor in receipt from the latter of a sum of money calculated on fair valuation of the machine.\n(v) The head of the office on whose application the advance is granted will be responsible to Government for its due repayment.\n[426A.\n(a) The copyist and typist applying for the advance should have been serving as a copyist and typist at the place from where he applies for the advance, for a period not less than three years.\n(b) His average income from remuneration of typing and copying work should not be less than Rs. 60 per month.\n(c) He will be required to furnish a surety from a permanent Government servant for the entire amount of advance together with interest due on it. The permanent Government servant, who stands as surety, will have to execute a bond in F.R. Form 21-A. The bond should be executed in duplicate and one copy of the same should be forwarded to the Audit Office along with the sanctioning order while the other will be retained by the sanctioning authority.\n(d) The advance shall be repayable in not more than 50 monthly instalments and shall be recovered from the remuneration of the copyists and typists. The amount of interest due shall be realised in one, and, if the sanctioning authority so orders, in two instalments.\n(e) So long as the amount with interest is not fully repaid the typewriter shall remain Government property and the surety's responsibility for the amount of advance with interest shall continue.\n(f) If the copyist and typist goes away to some other place, or give up his work as copyist and typist in the particular Court, he may transfer the typewriting machine to another copyist and typist for which order in writing of sanctioning authority shall have to be obtained.\n(g) The copyist or typist to whom a typewriter is transferred as in clause no. (f) shall have to furnish afresh surety for the balance of the advance remaining unpaid at the time of such transfer.The surety bond shall be executed and other conditions shall remain the same, as in the case of a surety furnished at the time of purchasing a new machine by the copyist and typist who has transferred the machine.\n(h) The machine should be made available for inspection by the sanctioning authority or any officer authorised by him for the purpose, and, it shall be the responsibility of the copyist and typist whom the advance has been sanctioned or to whom the typewriter machine has been transferred by the person to whom the advance was sanctioned, to keep it in proper and workable condition.]\nSection III\nSection III\nInterest Free Advances\nSub-Section (1) - Advances On Transfer\nSub-Section (1) - Advances On Transfer\n427.\n[ Note 1. - All heads of offices and controlling officers are empowered to grant advances under this Rule to officiating and temporary Government servants.]\nNote 1.\nNote 2. - Authorities competent to sanction advances under this Rule may sanction such advances for themselves also, [but when the controlling officer or head of office who is competent to sanction an advance to himself is a temporary officer such advance can be sanctioned to him by his immediate superior officer and not by himself] .\nNote 2.\nNote 3. - An advance under this Rule is also admissible to a Government servant who receives orders of transfer during leave.\nNote 3.\nNote 4. - This Rule does not preclude the grant of a second advance to a Government servant to cover the travelling expenses of any member of his family who follows him within six months from the date of his transfer and in respect of whom an advance of travelling allowance has not already been drawn.\nNote 4.\nNote 5. - When a single lump sum advance is drawn to cover the travelling expenses both of the Government servant himself and of his family, it may be adjusted by the submission of more than one bill if it so happens that the members of the Government servant's family do not actually make or complete the journey with him. In such a case, the Government servant should certify on each adjustment bill submitted by him that a further bill in respect of travelling allowance of the members of his family (to be specified) who have not yet completed the journey will be submitted in due course and is expected to include an amount not less than the balance of the advance left unadjusted in this bill.\nNote 5.\nNote 6. - The advance of pay under this Rule may be allowed to be drawn at the new station soon after the arrival of the Government servant there, on production of the last-pay certificate showing that no advance was drawn at the old station.\nNote 6.\nNote 7. - The amount of the advance to be recovered monthly should be fixed in whole rupees, the balance being reserved in the last instalment.\nNote 7.\nNote 8. - Advances to Government servants \"moving between Patna and Ranchi with the headquarters of the State Government are regulated by the Ranchi Rules. (Appendix 5, Bihar Travelling Allowance Rules).\nNote 8.\n[ Note 9. - Advances to Government servants on transfer to foreign service may be sanctioned by the authorities competent to sanction the transfer. The reimbursement of the advance to the State Government by the Foreign Employer should be made in lump sum by sending a cheque or Demand Draft in favour of the Accounts Officer on whose books the advance is generally booked.\nNote 9.\nAdvance of a pay to a Government servant on his reversion from foreign service should be granted by the Foreign Employer from the funds of the Foreign Employer only after consultation with the authority competent to sanction the transfer of the Government servant to foreign service. As for the repayment of the advance to the Foreign Employer, immediately on receipt to a demand from the Foreign Employer, duly supported by the cash receipt obtained from the officer concerned at the time of the Bank Draft, may be debited in the accounts under the head \"S - Deposits and advance - Part III - Advances not bearing interest - Departmental Advance - Civil Advance - Objection books advance.\" The recovery of the advance should be watched in the same manner as in case of advance of pay sanctioned to a Government servant under rule above. Since the T.A. for the return journey on Government servant's reversion to Government service is to be borned by the Foreign Employer, the advance of T.A. granted by the Foreign Employer in this regard may be adjusted only on the Government servant furnishing the T.A. bill, which should be sent straight to the Foreign Employer.]\nSub-Section (2) - Advances on Return from leave or Deputation Out of India\nSub-Section (2) - Advances on Return from leave or Deputation Out of India\n428.\nNote. - The advance under this Rule may be drawn under the orders of the Accountant-General from any treasury in Bihar to be specified in such orders. Such advances as well as similar advances made in England are recoverable by monthly instalments of one-third of pay fixed in whole rupees.\nNote.\nSub-Section (3) - Advances For Journeys On Tour\nSub-Section (3) - Advances For Journeys On Tour\n429.\n(i) To a Government servant, other than an Inspecting Officer, proceeding on tour, up to an amount sufficient to cover for a month his contingent charges, such as those for the hire of conveyances or animals for the carriage of records, tents or other Government property, subject to adjustment upon the Government servant's return to headquarters or 31st March, whichever is earlier.\nNote. - Advances under this sub-clause may be granted by heads of offices but they should not be applied to the expenditure of any Gazetted Government servant, except that of a Government servant of the Forest Department which is meant to be covered by his travelling allowance.\nNote.\n[(ii) To a Government servant proceeding on tour, of an amount sufficient to cover his personal travelling expenses for a month, subject to completion of the tour on 31st March, whichever is earlier.\nNote 1. - (i) Advances under this sub-clause may be granted by heads of office to officers sub-ordinate to them.\nNote 1.\n(ii) Such advances may be sanctioned to themselves by all officers declared to be their own controlling officers.\n(iii) Such advances to heads of offices, who were not their own controlling officers, may be sanctioned be the respective controlling officers.]\n[ Note 2. - All heads of offices and controlling officers are empowered to grant advances under this Rule to officiating and temporary Government servants also like permanent Government servants, except when the controlling officer or head of the office who is competent to sanction an advance to himself is a temporary officer, such advances can be sanctioned to him by his immediate superior officer and not by himself.\nNote 2.\nNote 3. - A second advance cannot be made to a Government servant under this Rule until an account has been given of the first.\nNote 3.\nA Government servant who has taken an advance under this Rule for any particular journey may not take payment of travelling allowance or other bills drawn in respect of the same journey while the advance or any portion of it still remains unadjusted.\nNote 4. - Subject to the restrictions specified above advances under this Rule may be granted in all cases of journeys in respect of which travelling allowance is admissible as for a journey on tour.]\nNote 4.\n430.\n431.\nNote. - Advances under this Rule are treated as final charges not as advances recoverable and are to be drawn and accounted for as contingent charges.\nNote.\n432.\n433.\nChapter 15\nMiscellaneous Subjects\nSection I\nSection I\nSecurity Deposits\n434.\n435.\nNote 1. - Other general rules on the subject will be found in Chapter X of the Bihar Board's Miscellaneous Rules, 1947. The rules in that Chapter are applicable mutatis mutandis to all departments of Government which have no special rules of their own on the subject.\nNote 1.\nNote 2. - For a list of competent authorities referred to in this Rule see Annexure A to Chapter 2.\nNote 2.\n436.\n437.\nSection II\nSection II\nTransfer of Government Land and Building\n438.\n439.\nNote. - The orders regarding the alienation of land and assignment of land revenue which is to be distinguished always from the alienation of the land itself are contained in Chapter VIII, Rules 167-173 of the Government Estates Manual, 1941.\nNote.\n440.\n441.\nSection III\nSection III\nInsurance of Government property\n442.\nSection IV\nSection IV\nCharitable Endowments and other Trusts\n443.\n444.\n(See also Rule 143, Note 5 of the Bihar Treasury Code.)\nSupply of Forms\n445.\nDestruction of Records\n446.\nChapter 16\nGovernment Accounts\nSection I\nSection I\nGeneral Form of Accounts 447. The form in which and the general principles and methods according to which the accounts of Government should be kept have been prescribed by the Comptroller and Auditor-General of India, with the approval of the President of India and the main directions in respect thereof are contained in Volume I of the Account Code. Volumes II and III of that Code embody the directions of the Comptroller and Auditor-General of India, regarding the form of initial and subsidiary accounts to be kept in treasuries and by officers of the Public Works and the Forest Departments. Detailed rules and instructions relating to the forms of the initial and subsidiary accounts to be kept and rendered by officers of the technical departments whose accounts are not finally settled through the treasury accounts, may be laid down in the departmental regulations relating to the departments concerned.\nForm of Accounts\n447.\nMajor, Minor and other Heads of Accounts\n448.\n(a) Major heads.\n(b) Minor heads.\n(c) Sub-heads.\n(d) Primary units\n(e) Secondary units\n(f) Detailed heads.\n449.\n450.\n451.\nResponsibility of Departmental Officers\n452.\nNote 1. - The classification on bills should be recorded by the drawing officers. Similarly, the classification on challans should be recorded by the officers responsible for the collection of Government dues and making the remittance to the treasuries. In cases of doubt the classification in the accounts may at the outset follow the budget, but the matter should be referred to Government for orders in any case of doubt.\nNote 1.\nNote 2. - The responsibilities of disbursing officers, controlling officers and heads of departments in regard to the control over expenditure incurred against the grants allotted to them are laid down in Rule 471 et seq and in the Bihar Budget Manual.\nNote 2.\nSection II\nSection II\nCapital and Revenue Accounts General Rules\n453.\n454.\n(i) it is essential for the exhibition of financial results of any special service or undertaking on the basis of generally accepted commercial principles, or in some other conventional manner, either that the cost of the service or undertaking may be ascertained or that the full implications of any policy may be clearly demonstrated; or\n(ii) the expenditure involved is so large that it cannot reasonably be met from ordinary revenues.\nNote. - The term \"ordinary revenues\" is applied to revenues derived from taxes, duties, fee, fines and similar items of current Government income including extraordinary receipts, if any, as distinct from receipt that are of a capital, or debt, deposit and banking character.\nNote.\n455.\n(i) Capital bears all charges for the first construction and equipment of a project as well as charges for intermediate maintenance of the work while not yet opened for service and bears also charges for such further additions and improvement as may be sanctioned under rules made by competent authority.\n(ii) Subject to clause (iii) below, revenue should bear all subsequent charges for maintenance and all working expenses. These embrace all expenditure on the working and upkeep of the project and also on such renewals and replacements and such additions, improvements or extensions as under rules made by Government are debitable to the revenue account.\n(iii) In the case of works of renewal and replacement, which partake both of a capital and revenue nature, the allocation of expenditure should be regulated by the broad principle that revenue should pay or provide a fund for the adequate replacement of all wastage or depreciation of property originally provided out of capital grants and that only the cost of genuine improvements, whether determined by prescribed rules or formulae, or under special orders of Government may be debited to Capital. Where under special orders of Government a Depreciation or Renewals Reserve Fund is established for renewing assets of any commercial department or undertaking the distribution of expenditure on renewals and replacements between Capital and the Fund should be so regulated as to guard against over capitalization on the one hand and excessive withdrawals from the Fund on the other.\n(iv) Capital receipts in so far as they relate to expenditure previously debited to Capital, accruing during the process of construction of a project should be utilized in reduction of capital expenditure. Thereafter their treatment in the accounts will depend on circumstances, but except under special rule or order of Government, they should never be credited to the ordinary revenue account of the department or undertaking.\n456.\nNote. - A productive work is one which produces sufficient revenue to afford a surplus over the charges relevant to its functioning.\nNote.\nInterest on Capital\n457.\n(i) For capital outlay met out of specific loans raised by Government at such rate of interest as may be prescribed by Government having regard to the rate of interest actually paid on such loans and the incidental charges incurred in raising and managing them.\nNote. - By specific loans are meant loans that are raised in the open market for one specific purpose which is clearly specified in the prospectus and in regard to which definite intimation is given at the time of the raising of the loans that for the purpose of accounts they are to be regarded as specific loans.\nNote.\n(ii) For capital outlay provided otherwise-\n458.\nSection III\nSection III\nAdjustments with other Government's Departments etc.\nAdjustment With The Government of India and Other State Governments\n459.\n(i) if a commercial department or undertaking or a regularly organised store department or store section of a department is concerned; or\n(ii) if, under the operation of any rule or order, an adjustment would have been made if the particular transaction with the Government of India or other State Governments were a transaction between two departments of the State Government.\nNote. - The procedure for the settlement of these adjustments will be regulated by the directions contained in Chapter 4 of the Account Code, Volume I.\nNote.\nI. Pay and allowances, other than Leave Salaries.\nII. Leave Salaries.\nIII. Cost of Passages.\nIV. Pensions.\nV. Charges for Bonus in respect of Government servants who are employed on Bonus terms and who serve under more than one Government.\nVI. Government contribution to Indian Civil Service Family Pensions.\nVII. Government contribution to the Indian Civil Service (None European Members) Provident Fund.\nVIII. Expenditure involved in Audit and keeping Accounts.\nIX. Grants of Land and Alienations.\nX. Cost of Police functions on Railways including the cost of protecting Railway Bridges.\nXI. Cost of (1) Forest Surveys carried out by the Survey of India, and (2) Forest maps prepared by that department.\nXII. Cost of Maintenance and Demarcation of Boundaries and of Settlement of Boundary Disputes.\nXIII. Leave Salary and Pension contributions recovered in respect of Government servants lent on Foreign Service.\n460.\n461.\n(i) If the agency work involves the employment of a State Commercial Department it would be open to that department to charge its normal commercial costs.\n(ii) Public Works Department agency costs should be represented by such percentage charges on the cost of Central Works executed by the State as may be agreed between the Government of India and the State Government, the works outlay being treated as an amount placed at the disposal of the State Government for actual expenditure on the execution of the work.\n(iii) The cost of regular joint establishments should be shared as far as practicable on the basis of fixed annual sums settled in agreement with the Government of India.\n(iv) In other cases, the following procedure should be adopted unless there are special orders to the contrary : -\n(1) Details of claims preferred should be furnished. (They may include pay, leave salary and pension contributions, contingencies, etc.)\n(2) If the work has been performed by the State in the past the charges claimed should bear relations with those charged in the past. It is not necessary to be meticulous in the matter, the Finance Department will assist in taking fairly general view.\n(3) If the charges do not exceed Rs. 20,000 per annum for any individual item (or connected group of items), a five year contract is generally offered by the Government of India during which the Central Government would pay the fixed sum per annum for the works. The amount is subjected to review at the end of each period of five years.\n(4) If the amount agreed upon exceeds Rs. 20,000 the Government of India may want to have an annual statement of proposed charges from the State at the time of the preparation of the budget unless in any individual case, the charges are obviously static, when the contract system may be adopted by the Government of India in these cases also.\n(v) In exceptional cases in which arbitration has to be resorted to the requisite arrangement in the matter will be made by the Finance Department.\n(vi) The Finance Department should be consulted on all matters arising under Article 258 (3) of the Constitution.\n462.\nAdjustments with Foreign Governments, Outside Bodies, etc.\n463.\nInter departmental adjustments\n464.\nNote 1. - The provisions of Rule 460 apply mutatis mutandis to transactions between commercial and non-commercial departments as they apply to transactions between the Central and State Governments.\nNote 1.\nNote 2. - Under the directions contained in the Account Code, Volume IV, inter-departmental and other adjustments are not to be made in the accounts of the past year, if they could not have been reasonably anticipated in time for funds being obtained, from the proper authority. In all cases, where the adjustment could have reasonably been anticipated as, for example, recurring payments to another Government or department, and payments which, though not of fixed amount, are of a fixed character etc., the Accountant-General will automatically make the adjustment in the accounts before they are finally closed. The onus of proving that the adjustments could not have been reasonably anticipated should lie with the controlling officer.\nNote 2.\nAdjustment of Pensionary Charges of Certain Commercial Departments\n465.\nNote. - In the case of irrigation major heads, the pensionary charges should ordinarily be calculated at a percentage of the total pay and leave salary of the pensionable establishment including such portion of the temporary staff as may be estimated to have the likelihood of ultimately being made permanent. The percentage which should be adopted should be based upon the cost of borrowing of the Government for the particular year in which the pensionary charge is adjusted in the accounts.\nNote.\n(i) 12.500 per cent of the total pay and leave salary of the pensionable establishment on a basis of 3 per cent rate of interest;\n(ii) 11.890 per cent of the total pay and leave salary of the pensionable establishment on a basis of 3 ¼ per cent rate of interest;\n(iii) 11.236 per cent of the total pay and leave salary of the pensionable establishment on a basis of 3 ½ per cent rate of interest;\n[(iv) 10.593 per cent of the total pay and leave salary of the pensionable establishment on a basis of 3 ¾ per cent rate of interest;\n(v) 9.982 per cent of the total pay and leave salary of the pensionable establishment on a basis of 4 per cent rate of interest;\n(vi) 9.427 per cent of the total pay and leave salary of the pensionable establishment on a basis of 4 ¼ per cent rate of interest;\n(vii) 8.899 per cent of the total pay and leave salary of the pensionable establishment on a basis of 4 ½ per cent rate of interest;\n(viii) 7.893 per cent of the total pay and leave salary of the pensionable establishment on a basis of 5 per cent rate of interest.]\n466.\nSection IV\nSection IV\nPro forma Accounts\nSubsidiary Accounts of Government Commercial Undertakings\n467.\nOther Pro forma Accounts\n468.\nSection V Annual Accounts 469. The annual accounts of receipts and disbursements of the State Government are submitted to Government by the Comptroller and Auditor General of India in the form of the Finance Accounts and Report thereon. These, together with the Appropriation Accounts and Reports thereon, constitute the published accounts of Government.\nSection V\nAnnual Accounts\n469.\n470.\nSection VI\nSection VI\nControl of Expenditure\n471.\n472.\n473.\n474.\n(i) He must attach to each bill a slip in F.R. Form 22, which will be returned by the Treasury Officer, with the cash or cheque, after noting thereon the voucher number and the date assigned to the bill.\n(ii) He must enter on each bill the complete accounts, classification of the proposed expenditure, from major head down to detailed head of account, and state whether the charge is voted or charged. When a single bill includes charges falling under two or more detailed heads the charges must be distributed accurately over the respective heads.\n(iii) Except in the case of bills for the pay of officers or establishments and for allowances drawn with pay he must enter on each bill and on each slip in F.R. Form 22, the progressive total of expenditure up to date under the sub-head or sub-heads to which the bill relates, including the amount of the bill on which the entry is made.\n475.\n(i) Every disbursing officer and in respect of his own expenditure from portions of the grant retained in his own hands, every controlling officer and head of department, must maintain a separate register in F.R.Form 23 for each minor or sub-head of account with which he is concerned. In this must be entered the necessary particulars of the charges drawn on each bill under the appropriate primary unit and detailed head.\n(ii) On the [seventh] day of each month, a copy of the entries in this register, so far as these records sums actually drawn from the treasury during the preceding month, must be sent in full detail by the officer maintaining it to the head of the department or other controlling officer. As certain of the entries in each month will represent bills which were not actually cashed before the end of that month, the copy sent will include a few entries of a previous month and exclude a few made in the month for which the return is submitted. With the copy must be forwarded all the slips in F.R. Form 22 which relate to the bill entered in it. If there be no entries in the register in any month, a \"nill\" statement must invariably be sent.\n(iii) In order to watch the receipt of the returns prescribed in the foregoing subclause the controlling officer must maintain a broad-sheet in F.R. Form 24, in which a serial number will be allotted to each individual disbursing officer. This broadsheet must be carefully watched and reminders sent if any returns are not received by the 7th of the month, since the accuracy of the controlling officer's accounts will depend upon the receipt of complete returns. The serial number allotted to each disbursing officer must be communicated to the Accountant-General.\n(iv) On receipt of the returns from disbursing officers the controlling officer must carefully examine them and must satisfy himself-\n(1) that the accounts classification has been properly given;\n(2) that progressive expenditure has been properly noted on the slips and the available balances worked out;\n(3) that expenditure up-to-date is within the grant;\n(4) that the returns have been signed by the disbursing officers, and\n(5) that all relevant slips in F.R. Form 22 have been attached. If he finds defects in any of these respects, he must take immediate steps to rectify them.\n(v) When all disbursing officers' returns for a particular month have been received and found to be in order, the controlling officer must prepare a statement in FR. Form 25, in which he will incorporate-\n(1) the totals of the figures supplied by disbursing officers;\n(2) the total taken from his own registers in F.R. Form 23; and\n(3) the totals of adjustments under the various detailed heads which will be communicated to him by the Accountant-General on account of transfer entries and expenditure debited to grant through accounts current.\n(vi) On the receipt of all the necessary returns, the head of the department must prepare an account in F.R. Form 26, showing the complete expenditure from the grant at his disposal up to the end of the preceding month. The figures of expenditure upon pay of officers and establishments and upon allowances drawn with pay will be communicated to him by the Accountant General as prescribed in Rule 476.\n(vii) In May of each year, the head of the department must forward to the Accountant General of copy of his account for April in F.R. Form 26. In subsequent months, it will suffice to send an abstract of the expenditure up-to-date under the various heads of disbursement in three columns, showing-\n(1) expenditure up to the end of the preceding month;\n(2) expenditure during the month just concluded; and\n(3) total expenditure up-to-date, being the total of (1) and (2).\n(viii) The head of the department and the Accountant General will be jointly responsible for the reconciliation of the figures given in the accounts maintained by the head of the department with those that appear in the Accountant General's books. Unless in any case there are special rules or orders to the contrary, the reconciliation should be made monthly, the initial responsibility resting with the Accountant General.The reconciliation need not be very close; its extent should be determined by the following considerations : -\n(1) that account figures finally published will be those maintained by the Accountant General; and\n(2) that the main object of the reconciliation is to ensure that the departmental accounts are sufficiently accurate to render possible an efficient departmental control of expenditure.\n(ix) If, for certain reasons monthly verification is not possible the controlling officer will depute an assistant of his office to the office of the Accountant General for verification, every third month, instead of allowing the discrepancies to accumulate and sending an assistant at the close of the financial year, as such deputation will cause much inconvenience in the Accountant General's office and the work of reconciliation will not be done satisfactorily.\n476.\n477.\n478.\n479.\n(a) The sanction of any authority to any expenditure becomes operative as soon as funds have been appropriated to meet it, and does not become operative until funds have been so appropriated.\n(b) The sanction of any authority to recurring expenditure covering a specified term of years becomes operative when funds are appropriated to meet the expenditure of the first year, and remains in operation for each year of the specified term, subject to appropriation or the voting of funds in such year.\nNote. - The practice of submission of proposals for additional grants by the controlling officers and sanction of re-appropriation of grants late in the financial year leads to a complete laxity of control over expenditure. Government will not approve of any expenditure in excess of the budget provision unless sanction to incurring extra expenditure has been obtained previously. In his application for sanction to exceed the budget grant the controlling officer must explain the reason for the extra expenditure and at the same time suggest the method of financing it-\nNote.\n(i) If it is considered that the extra amount can be found by re-appropriation within the grant, the re-appropriation should be suggested and sanctioned at the same time, when approval to incurring the extra expenditure is obtained; the practice of obtaining sanction to the re-appropriation at the end of the year which amounts to a formal adjustment of grants is against the spirit of this rule. The controlling officer must strictly comply with the provisions of this Rule and have a complete grasp over the progress of expenditure under the various heads under his control.\n(ii) In cases where it is not possible to find the extra fund required by re-appropriation and the expenditure is required to be incurred immediately and it is not possible to wait for the vote of the Legislature to a Supplementary Demand, the extra fund will be allowed by Government and the controlling officer must move for a Supplementary Demand at the earliest opportunity and not to wait till the end of the year.\nSpecial Rules for the Public Works Department\n480.\n(b) For payments chargeable to the account of other divisions, departments, or Governments or of non-Government works, and re-payments of deposits, a Divisional Officer does not require any specific provision of funds within the appropriations for his own division. It is sufficient to see that such payments are made only in accordance with the rules.\n481.\n482.\n483.\n484.\nSection VII\nSection VII\nRe-appropriations\n485.\nNote. - A detailed statement of these deductions appear at the end of each demand.\nNote.\n486.\n(a) from one voted unit to another voted unit within the same grant;\n(b) from one unit classed as charged on revenues, to another such unit within the same grant appropriation.\n487.\n(a) from a voted unit in one grant to a voted unit in another grant;\n(b) from a unit classed as charged on revenues to a voted unit; or\n(c) from a voted unit to a unit classed as charged on revenues; or\n(d) from a charged unit in one grant appropriation to a charged unit in another grant appropriation.\n488.\n489.\n(b) The Minister-ln-Charge of a department may sanction any re-appropriation within a grant between the unit subordinate to the same major head provided that no such re-appropriation-\n(i) shall create any recurring liability; or\n(ii) shall be made for a new service or scheme for which provision has not already been made in the annual budget estimate of expenditure; or in a supplementary estimate of expenditure; or\n(iii) shall be made where both units are not under the charge of the same Minister; or\n(iv) shall be sanctioned when the amount involved against a single subhead or primary unit of appropriation exceeds Rs. 15,000.\n(c) A copy of every order sanctioning a re-appropriation under this Rule shall be communicated to the Finance Department as soon as it is passed.\n(d) The Minister-In-Charge of any department may with the sanction of the Finance Department, re-appropriate from a unit which is under the charge of another Minister, to another unit which is under his charge, if both such units are within the same major head.\n490.\n(b) The Minister-In-Charge of a department may sanction any re-appropriation within a grant appropriation between the unit subordinate to the same major head provided that no such re-appropriation-\n(i) shall create any recurring liability; or\n(ii) shall be made for a new service or scheme for which provision has not already been made in the annual budget estimate of expenditure or in a supplementary estimate of expenditure; or\n(iii) shall be made where both units are not under the charge of the same Minister; or\n(iv) shall be sanctioned when the amount involved against a single subhead or primary unit of appropriation exceeds Rs. 15,000.\n(c) A copy of every order sanctioning re-appropriation under this Rule shall be communicated to the Finance Department as soon as it is passed.\n(d) The Minister-ln-Charge of any department, may with the sanction of the Finance Department re-appropriate from a unit classed as charged on revenues which is under the charge of another Minister to another similar unit which is under his charge, if both such units are subordinate to the same major head within the same grant appropriation.\nNote. - Even in cases where re-appropriation of funds are to be sanctioned by the Ministers, the Secretaries and Additional Secretaries to Government of the respective departments will be responsible to scrutinize all proposals for re-appropriation submitted by the Controlling Officers, carefully and advising the Ministers on these proposals.\nNote.\n491.\n492.\n493.\n(b) The officer concerned shall on receipt of the said order-\n(i) sent a copy of the said order to the Accountant General with the following endorsement: -\n\"Acting under the power delegated to me under. Rule 491 of the Bihar Financial Rules by the Minister-In-Charge, I sanction the above re-appropriation.\",\n(ii) send a copy of the said order and endorsement to the Finance Department for information, and\n(iii) send a copy of the endorsement to the administrative department concerned.\n494.\n\"The charge will be met by re-appropriation from ...(specify the unit of appropriation) in the current year's budget. Acting under the power delegated to me under Rule 491 of the Bihar Financial Rules by the Minister-In-Charge, I sanction the re-appropriation\".\n(b) The officer concerned shall send a copy of the said order to the Accountant-General, the Finance Department and the Administrative Department.\n495.\n(b) Such register shall ordinarily be kept in a form containing a list of the provisions under each unit, under the control of the said officer concerned with enough space opposite to each such unit to permit plus and minus entries to be made.\n(c) All re-appropriations sanctioned by an authority superior to an officer concerned shall also be entered in the register.\n(d) The officer maintaining the register shall consult the register whenever the revised estimate is under preparation or whenever any other re-appropriations are being considered.\n(e) The register of re-appropriations should be maintained in F.R. Form 27.\n496.\n497.\n498.\n499.\n500.\nNote. - The excepting clause as in Rule 498 above which provides for re-appropriation between sub-heads accommodating recoveries may not be made compulsory after a particular date to be fixed by Government for this purpose. Accordingly in cases where the excesses and savings under recovery heads are not known by a date to be prescribed by the Finance Department there will be no occasion for adverse comments in the Appropriation Accounts if effect to such permissible re-appropriation has not been given or has not been taken into account in formulating a Supplementary Demand. This date has been fixed by the Finance Department to be the 20th February each year.\nNote.\nForms\nForms\nF.R. Form 1\nF.R. Form 1\n[ See Rule 42]\nRegistry of Miscellaneous Property\nRegistry of Miscellaneous Property\nNotes\nNotes\nItem number.\nDescription of Revenue.\nLocality.\nParticulars.\nName and address of the lessee together with his\n\t\t\t\tfather's name.\nParticulars of the lease.\nPeriod of Lease.\nDate of commencement.\nDate of expiry.\n1\n2\n3\n4\n5\n6\n7\n8\nAmount Realisable\nDue date of payment.\nDate of realisation of amount & receipt no.\n\t\t\t\tand/or treasury challan.\nAmount realisable.\nBalance at the end of the year.\nInitials of S.D.O. or Divisional Accountant\n\t\t\t\tattesting columns 14 and 15.\nRemarks.\nArrear brought forward.\nRevenue realisable for the current year.\nTotal\n9\n10\n11\n12\n13\n14\n15\n16\n17\nF. R. FORM 2.\nF. R. FORM 2.\n[See Rule 83]\nStatement of Proposition for Revision of Establishment.\nStatement of Proposition for Revision of Establishment.\nNature of charges.\nPresent scale.\nProposed scale\nNumber.\nDesignation.\nPay.\nAverage cost\nNumber.\nDesignation.\nPay\nAverage cost.\nMinimum.\nIncrement.\nMaximum.\nMinimum.\nIncrement.\nMaximum.\n†\n†\n†\n†\n†\n†\nProposition.\nPermanent.\nTemporary\nIncrease per month.\nDecrease per month.\nIncrease per month\nDecrease per month.\nOrder of sanctioning authority.\nAmount.\nAmount.\nPeriod.\nAmount.\nPeriod.\nAmount.\n†\n†\n†\n†\n† Money columns.\nNote. - In preparing this statement particular attention should be paid to the instruction in Rule 4.\nNote.\nF.R. FORM 3.\nF.R. FORM 3.\n[ See Rule 86]\nCharge Report.\nCharge Report.\nPlace ................... ...................\nRelieved Officer.                                                                 Relieving Officer.\nSignature ..............................\nPlace ....................................\nDate .....................................\nFor Use In Audit Office\nAccountant General's Office. F.R. Form 4 [ See Rule 98] Form for Application for Leave. Note. - Items 1 to 9 must be tilled in by all applicants whether gazetted or non-gazetted. [* * *] Item 12 applies only in the case of Gazetted Officers. Items 13 and 14 apply in the case of non-Gazetted Officers. 1. Name of applicant. 2. Leave Rules applicable. 3. Post held. 4. Department or office. 5. Pay. 6. House allowance, conveyance allowance, or other compensatory\n\t\t\t\tallowances drawn in the present post. 7. Nature and period of leave applied for and date from which\n\t\t\t\trequired. 8. Ground on which leave is applied for. 9. Date of return from last leave and the nature and period of\n\t\t\t\tthat leave. [10. I undertake to refund the difference between the leave-salary\n\t\t\t\tdrawn during leave on average pay/ commuted leave and that\n\t\t\t\tadmissible during leave on half average pay/half pay leave which\n\t\t\t\twould not have been admissible, had the proviso to F.R. 81 (b)\n\t\t\t\t(ii)/Rule 17 (b) (ii) of the Bihar Service Code Rule 11 (c) (iii)\n\t\t\t\tof the Revised Leave Rules, 1993 (India) Rule 234 of the Bihar\n\t\t\t\tService Code, not been applied in the event of my retirement from\n\t\t\t\tservice at the end of during the currency of the leave] . Date. Signature of applicant. 11. Remarks and/or recommendation of the Controlling Officer. Date Signature. Designation. 12. Report of the Audit Officer- Date Signature. Designation. 13. Statement of leave granted to applicant previous to this\n\t\t\t\tapplication. Nature of leave. In current year During past year. Total. Casual. Privilege. On average pay (includes Earned Leave under Revised Leave\n\t\t\t\tRules.) On average pay on M.C. On half average pay On half average pay on M.C. On quarter average pay. On half average pay on private affairs. On quarter average pay on M.C. Extraordinary leave. Total 14. Certified that leave on average pay ____________________ Earned leave for Months and days from ... 20 to 20 is admissible. Under .......... _____________ Date Article Signature Designation 15. *Orders of the sanctioning authority- Date Signature. Designation.\nF.R. Form 4\nF.R. Form 4\n[ See Rule 98]\nForm for Application for Leave.\nForm for Application for Leave.\nNote. - Items 1 to 9 must be tilled in by all applicants whether gazetted or non-gazetted. [* * *]\nNote.\nItem 12 applies only in the case of Gazetted Officers.\nItems 13 and 14 apply in the case of non-Gazetted Officers.\n1.\nName of applicant.\n2.\nLeave Rules applicable.\n3.\nPost held.\n4.\nDepartment or office.\n5.\nPay.\n6.\nHouse allowance, conveyance allowance, or other compensatory\n\t\t\t\tallowances drawn in the present post.\n7.\nNature and period of leave applied for and date from which\n\t\t\t\trequired.\n8.\nGround on which leave is applied for.\n9.\nDate of return from last leave and the nature and period of\n\t\t\t\tthat leave.\n[10.\nI undertake to refund the difference between the leave-salary\n\t\t\t\tdrawn during leave on average pay/ commuted leave and that\n\t\t\t\tadmissible during leave on half average pay/half pay leave which\n\t\t\t\twould not have been admissible, had the proviso to F.R. 81 (b)\n\t\t\t\t(ii)/Rule 17 (b) (ii) of the Bihar Service Code Rule 11 (c) (iii)\n\t\t\t\tof the Revised Leave Rules, 1993 (India) Rule 234 of the Bihar\n\t\t\t\tService Code, not been applied in the event of my retirement from\n\t\t\t\tservice at the end of during the currency of the leave] .\nDate.\nSignature of applicant.\n11.\nRemarks and/or recommendation of the Controlling Officer.\nDate\nSignature. Designation.\n12.\nReport of the Audit Officer-\nDate\nSignature. Designation.\n13.\nStatement of leave granted to applicant previous to this\n\t\t\t\tapplication.\nNature of leave.\nIn current year\nDuring past year.\nTotal.\nCasual.\nPrivilege.\nOn average pay (includes Earned Leave under Revised Leave\n\t\t\t\tRules.)\nOn average pay on M.C.\nOn half average pay\nOn half average pay on M.C.\nOn quarter average pay.\nOn half average pay on private affairs.\nOn quarter average pay on M.C.\nExtraordinary leave.\nTotal\n14.\nCertified that leave on average pay\n____________________ Earned leave\nfor Months and\ndays from ... 20 to 20\nis admissible.\nUnder .......... _____________\nDate\nArticle Signature Designation\n15.\n*Orders of the sanctioning authority-\nDate\nSignature. Designation.\n* If the applicant is drawing any compensatory allowance the sanctioning authority should state whether on the expiry of leave he is likely to return to the same post or to another post carrying similar allowance.\nF.R. Form 5.\nF.R. Form 5.\n[ See Rule 167]\nIndent for Stores.\nCounterfoil\nIndent No.\n\t\t\t\t...........................\nOn\n\t\t\t\t......................................\nDated\n\t\t\t\t.................................\nDescription. Number of quantity. Head of account, etc. Name of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nDescription.\nNumber of quantity.\nHead of account, etc.\nName of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nCertified that the articles\n\t\t\t\tintended for are not available in my stock.\nThese materials should be\n\t\t\t\t......................... by ......................\n(Indenting Officer.) (Divisional or\n\t\t\t\tSub-divisional Officer.)\nF.R. Form 5.\nF.R. Form 5.\n[ See Rule 167]\nIndent for Stores.\nINDENT\nIndent No.\n\t\t\t\t...........................\nOn\n\t\t\t\t......................................\nDated\n\t\t\t\t.................................\nDescription. Number of quantity. Head of account, etc. Name of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nDescription.\nNumber of quantity.\nHead of account, etc.\nName of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nThese materials should be\n\t\t\t\t......................... by .........................\n(Indenting\n\t\t\t\tOfficer.) (Divisional or Sub-divisional Officer.)\nCERTIFICATE OF\n\t\t\t\tSUPPLY\nCERTIFICATE OF\n\t\t\t\tSUPPLY\nThis indent has (not)\n\t\t\t\tbeen complied with) in full .........................\n(The alteration, which I\n\t\t\t\thave attested have accordingly been made by me)\nto....on...by....\nDated ...... 20.\nSupplying Officer\nF.R. Form 5.\nF.R. Form 5.\n[ See Rule 167]\nINVOICE.\nInvoice of Stores\n\t\t\t\tSupplied.....\nTo\n\t\t\t\t.....................................................\nBy\n\t\t\t\t.....................................................\nOn Indent no ........... dated\n\t\t\t\t.................\nIssued by the\n\t\t\t\t.......................................\nDescription. Number of quantity. Head of account, etc. Name of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nDescription.\nNumber of quantity.\nHead of account, etc.\nName of work or sub-work (with name of contractor from whom\n\t\t\t\tvalue Is recoverable).\nDated ............... Supplying\n\t\t\t\tOfficer.\nReceived.\nDated ............... Receiving Officer.\nF.R. Form 6.\nF.R. Form 6.\n[ See Rule 191]\nRoad Metal Rate Book\nRoad Metal Rate Book\nRate table showing lowest rates at which metal can be supplied to the roadside throughout the Division.\nNo. of miles.\nQuarry from which dug and its situation.\nClass of metals.\nDistance carried.\nRates for carrying per Kilo meter.\nRate per cubic meter.\nRemarks\nKilometer.\nDigging and stacking at roadside.\nCharges on account of royalty, contractor's\n\t\t\t\tprofit, tools and plant.\nCarriage\nTotal.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nF.R. Form 7.\nF.R. Form 7.\n[ See Rule 264 (8)]\nIndenture for Secured Advances.\nIndenture for Secured Advances.\n(1) That the said sum of Rupees .........................so advanced by the Governor to the Contractor as aforesaid and all or any further sum or sums advanced as aforesaid shall be employed by the Contractor in or towards expediting the execution of the said works and for no other purpose whatsoever.\n(2) That the materials detailed in the said Running Account Bill [F.R., Form 6/ T.C. Form 53] which have been offered to and accepted by the Governor as security are absolutely the Contractor's own property any free from encumbrances of any kind and the contractor will not make any application for or receive a further advance on the security of materials which are not absolutely his own property and free from encumbrances of any kind and the contractor indemnifies the Governor against all claims to any materials in respect of which an advance has been made to him as aforesaid.\n(3) That the materials detailed in the said Running Account Bill [F.R. Form 6/T-C. Form 53] and all other materials on the security of which any further advance or advances may hereafter be made as aforesaid (hereinafter called the said materials), shall be used by the Contractor solely in the execution of the said works in accordance with the direction of the Executive Engineer ........................................ Division (hereinafter called the Executive Engineer) and the terms of the said agreement.\n(4) That the contractor shall make at his own cost all necessary and adequate arrangements for the proper watch, safe custody and protection against all risks of the said materials and that until used in construction as aforesaid the materials shall remain at the site of the said works in the Contractor's custody and on his own responsibility and shall at all times be open to inspection by the Executive Engineer or any officer authorised by him. In the event of the said materials or any part thereof being stolen, destroyed, or damaged or becoming deteriorated in a greater degree that as due to reasonable use and wear thereof the Contractor will forthwith replace the same with other materials of like quality or repair and make good the same as required by the Executive Engineer.\n(5) That the said materials shall not on any account be removed from the site of the said works except with the written permission of the Executive Engineer or an oficer authorized by him on that behalf.\n(6) That the advances shall be repayable in full when or before the Contractor receives payment from the Governor of the price payable to him for the said works under the terms and provisions of the said agreement. Provided that if any intermediate payments are made to the Contractor on account of work done, then on the occasion of each such payment the Governor will be at liberty to make a recovery from the Contractor's bill for such payment by deducting therefrom the value of the said materials than actually used in the construction and in respect of which recovery has not been made previously the value for this purpose being determined in respect of each description of materials at the rates at which the amounts of the advances made under these presents were calculated.\n(7) That if the Contractor shall at any time make any default in the performance or observance in any respect of any of the terms and provisions of the said agreement or of these presents the total amount of the advance or advances that may still be owing to the Governor shall immediately on the happening of such default be repayable by the Contractor to the Governor together with interest thereon at twelve per cent per annum from the date or respective dates of such advance or advances to the date of repayment and with all costs, charges, damages and expenses incurred by the Governor in or for the recovery thereof, or the enforcement of this security or otherwise by reason of the default of the Contractor and the Contractor hereby covenants and agrees with the Governor to repay and pay the same respectively to him accordingly.\n(8) That the Contractor hereby charges all the said materials with the repayments to the Governor of the said sum of Rupees .........................and any further sum or sums advanced as aforesaid and all costs, charges, damages and expenses payable under these presents Provided Always and it is hereby agreed and declared that notwithstanding anything in the said agreement and without prejudice to the powers contained therein if and whenever covenant for payment and repayment hereinbefore contained shall become enforceable and the money owing shall not be paid in accordance therewith, the Governor may at any time thereafter adopt all or any of the following courses as he may deem best:-\n(a) Seize and utilize the said materials or any part thereof, in the completion of the said works on behalf of the Contractor in accordance with the provisions in that behalf contained in the said agreement debiting the contractor with the actual cost of effecting such completion and the amount due in respect of advances under these presents and crediting the contractor with the value of work done as if he had carried it out in accordance with the said agreement and at the rates thereby provided or in the case of a lump sum contract at the rates provided in the sanctioned schedule of the Division as it stood on the date of the execution of the work. If the balance is against the Contractor he is to pay the same to the Governor on demand.\n(b) Remove and sell by public auction the seized materials or any part thereof and out of the moneys arising from the sale retain all the sums aforesaid repayable or payable to the Governor under these presents and pay over the surplus (if any) to the Contractor.\n(c) Deduct all or any part of the moneys owing out of the security deposit or any sum due to the contractor under the said agreement.\n(9) That except in the event of such default on the part of the Contractor as aforesaid interest on the said advance shall not be payable.\n(10) That in the event of any conflict between the provisions of these presents and the said agreement the provisions of these presents shall prevail and in the event of any dispute or difference arising over the construction or effect of these presents the settlement of which has not been hereinbefore expressly provided for the same shall be referred to the Superintending Engineer,........................Circle whose decision shall be final and the provisions of the Indian Arbitration Act for the time being in force shall apply to any such reference.\n1st witness.\n2nd witness,\nF.R. Form 8\nF.R. Form 8\n[ See Rules 289, 292, 294 (b) and 298.] Account of Receipts, Issues and Balances of Materials-at-site of the ....................... for the month of ............... 20. Description of materials Bricks Surkhi Lime Total Unit Rs. P. Opening balance Quantity Value Receipt - Total - Receipts Total – Receipts and Balances Issues Total - Issues Closing Balance.\nAccount of Receipts, Issues and Balances of Materials-at-site of the ....................... for the month of ............... 20.\nDescription of materials\nBricks\nSurkhi\nLime\nTotal\nUnit\nRs. P.\nOpening balance\nQuantity\nValue\nReceipt -\nTotal - Receipts\nTotal – Receipts and Balances\nIssues\nTotal - Issues\nClosing Balance.\nSub-divisional Officer\nComparison with estimated Requirements\nEstimated quantity of materials\nEstimated value of materials\nQuantity\nTotal - Receipts during the month as above.\nValue\nQuantity\nTotal - Receipts at end of previous month.\nValue\nQuantity\nTotal - Receipts to date.\nValue.\nSubdivisional Officer.\nF.R. Form 9\nF.R. Form 9\nReport of the Value and Verification of unused Materials.\nReport of the Value and Verification of unused Materials.\nAt Site Of\n[ See Rules 294, 295, 297 and 307]\nWork - Constructing clerks' quarters at Ranchi as on ......................... 20 ........................ Statement showing the quantities and values of materials issued to the work and of those used in construction.\nName of Sub-Head of Works\nUp to date \"progress\"\nDescription\n*Principal Items\n†Petty Items.\n‡Total\nBallast\nLime\nSurkhi\nBricks\nR.S. Beams\nIron\nUnit\nCft.\nMds.\nCft.\nNo.\nValue\nQuantities\nPucca Masonry\nUnit\nQuantity\nRate\nArch Masonry\nConcrete\nR.S. Beams\nIron Work\nStone mantle pieces\nStone mantle pieces, small\nB. - Total used in construction.\nDescription of Materials\nPRINCIPAL ITEMS\nPetty Items\nTotal\nBallast\nLime\nSurkhi\nBricks\nR.S. Beams\nIron\n-\nUnit\nCft.\nMds\nCft.\nNo.\nCwt.\nMds.\n-\nA. -  Total issues as per F.R. Form\n\t\t\t\t8\nB. -  Total used in construction as\n\t\t\t\tper statement overleaf.\nC. -  Paper balances of unused\n\t\t\t\tmaterials (i.e. A. minus B).\nD. -  Actual balances after\n\t\t\t\tverification.\nE - Differences (i .e. C. minus D)\nF. -  Remarks explaining action taken to adjust the\n\t\t\t\tdifferences as per E and if the work has been completed, to\n\t\t\t\tdispose of the surplus balance as per line D.\n1\n2\n3\n4\n5\n6\n7\n8\n9\netc.\n(1) Due to less wastage. May be\n\t\t\t\tcredited to Concrete.\n(2) Trifling. May be debited to\n\t\t\t\tPucca Masonry.\n(3) Shortage under enquiry.\n(4) Trifling. May be credited to\n\t\t\t\tPucca Masonry.\n(5) Shortage under enquiry.\n(6) Shortage already written off in S. E.'s no. 52, dated the\n\t\t\t\t4th January. 1919. The surplus materials may be sold.\n* Both quantities and values should be shown, values being posted in red ink, just above the corresponding quantities.\n† Only values should be shown in these two columns.\n‡ The quantity used in construction should be calculated on the basis of the quantities of work executed, such authorised formulae is being adopted for the purpose as may be in general use locally.\nSub-divisional Officer.\nChecked.\nDivisional Accountant.\nDivisional Officer's Orders\nDivisional Officer's Orders\nDivisional Officer.\nF.R. Form 10.\nF.R. Form 10.\n[ See Rule 309.]\nDetailed Completion Report.\nDIVISION-\nNAME OF WORK-\nAmount of estimate-\nRs.\nExpenditure\nRs.\nExcess\nRs.\nPercentage of excess\nRs.\nDate of commencement-\nDate of completion-\nNames of Engineers and Subordinates by whom\n\t\t\t\tthe work was supervised.\nName\nPeriod of Incumbency.\nFrom\nTo\nImmediate Charge.\nSub-divisional Officer.\nExecutive Engineer.\nExplanation of Excesses.\nName of work -\nMajor head -\nMinor head -\nDetailed head of classification -\nReference to last schedule docket submitted -\nAuthority-\nNo.\nFor the month of\nSub-head of estimate.\nAs-estimated.\nAs-executed.\nDifferences.\nReference to Paragraphs overleaf explaining\n\t\t\t\texcesses.\nQuantity\nRate.\nAmount\nQuantity.\nRate.\nAmount.\nQuantity.\nRate.\nAmount.\nRs.\nRs.\nRs.\nN.B. - In the case of original works and special repairs, if any, considerable deviations from the sanctioned design have occurred, the report of specification drawings and details of measurement of the work actually done in the same form.as the estimate should accompany the Completion Report vide Rule 255.\nN.B.\nF.R. Form 11.\nF.R. Form 11.\n[ See Rule 309.]\nConsolidated completion report of works and repairs outstanding\nConsolidated completion report of works and repairs outstanding\nDivision.\nMonth.\n1.\nThe statement of works and special repairs completed during\n\t\t\t\tthe month, excess in respect of which requires sanction of an\n\t\t\t\tauthority higher than the Executive Engineer, should be prepared\n\t\t\t\tseparately.\nStatement showing works and repairs completed during the month\n\t\t\t\tor works and repairs in progress during the month in respect of\n\t\t\t\twhich excess has been passed by the Executive Engineer.\n2.\nThe statement of work and special repairs completed and those\n\t\t\t\tin progress should not be included in the same statement.\nForwarded to the Accountant. General, Bihar, Ranchi, vide this\n\t\t\t\toffice no. ...............  dated\nfor Record Verification and transmission to the Superintending Engineer.\n3.\nAs soon as the Executive Engineer has examined the registers\n\t\t\t\tof works, two statements, one for works and special repairs\n\t\t\t\tcompleted, and the other for works and repairs in progress in\n\t\t\t\trespect of which excess has been passed by the Executive\n\t\t\t\tEngineer, should be submitted to the Audit Office for record\n\t\t\t\tthere.\nTransmitted to the Superintending Engineer Circle, vide this office no.............. dated, after verification.\nAccountant General\n4.\nNo completion statement is required for annual repairs\n\t\t\t\testimates unless the excess is required to be passed by an\n\t\t\t\tauthority higher than the Executive Engineer.\nF.R. Form 11. - Concld.\nF.R. Form 11.\nDivision\nDivision\nMonth\nCompletion statement of works and repairs completed during the month of ............ statement of works and repairs in progress in excess in respect of which order has been passed by the Executive Engineer.\n[See Rule 309].\nItem no.\nName of estimate\nSanction\nAmount of estimate\nExpended.\nExcess.\nPercentage of excess\nDate of completion.\nRemarks explaining excess, steps taken for the\n\t\t\t\tassessment of rent, refund of unspent balance of deposit works,\n\t\t\t\tetc., etc.\nAuthority\nNo.\nDate\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\nExecutive Engineer Division.\nDivisional Accountant.\nF.R. Form 12\nF.R. Form 12\n[ See Rule 381.]\nStatement of Loans and Advances sanctioned by the State Government.\nStatement of Loans and Advances sanctioned by the State Government.\nyear.\nName of person receiving the loan.\nAmount of loan sanctioned.\nRate of interest.\nNo. and date of orders authorising the loan.\nBalance from last year.\nAmount Received this year.\nTotal.\nAmount repaid during the year.\nBalance of loan at close of the year.\nAmount of interest reserved and credited to\n\t\t\t\trevenue\nBalance of interest unpaid.\nRemarks.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nRs. P.\nF.R. Form 13.\nF.R. Form 13.\n[ See Rule 393 Note.]\nForm of Mortgage.\nForm of Mortgage.\nIn the presence of 1st witness\nAddress\nOccupation\n2nd witness\nAddress\nOccupation\n(The deed should be registered.)\nNote. - There must be two witnesses to a mortgage.\nNote.\nF.R. Form 14\nF.R. Form 14\n[ See Rule 394 Note.]\nForm of Mortgage for House Building Advances granted to Government servants who do not possess full proprietory rights in the land upon which they intend to build a house.\nForm of Mortgage for House Building Advances granted to Government servants who do not possess full proprietory rights in the land upon which they intend to build a house.\nSigned by the said (Mortgagor)\nIn the presence of -\n1st witness -\nAddress -\nOccupation -\n2nd witness -\nAddress -\nOccupation -\n(The deed should be registered)\nNote. - There must be two witnesses to a mortgagee.\nNote.\nF.R. Form 15\nF.R. Form 15\n[ See Rule 393, Note.]\nForm of Re-conveyance for house-building Advances.\nForm of Re-conveyance for house-building Advances.\nF.R. Form 16\nF.R. Form 16\n[ See Rule 400 sub-paragraph.]\nForm of Agreement to be executed at the time of drawing an advance for the purchase of land on which to construct a house or of a house ready-made.\n* To be omitted in the case of purchase of a house.\nF.R. Form 17.\nF.R. Form 17.\n[ See Rule 400 sub-paragraph.]\nForm of Mortgage Deed to be executed in connection with an advance for the purchase of land on which to construct a house.\nForm of Mortgage Deed to be executed in connection with an advance for the purchase of land on which to construct a house.\n* To be deleted if the payment is not to be by instalment.\nSigned By the said (Mortgagor) in the presence of-\n1st Witness.\nAddress.\nOccupation.\n2nd Witness.\nAddress.\nOccupation.\n[F.R. Form 17A]\n[F.R. Form 17A]\n[ See Rule 407]\nSchedule of the Deduction of Motor Car/Motor Cycle Advances during the Month... 20.\nFull name and designation of the officer in block\n\t\t\t\tletter.\nAmount of advance drawn.\nNo. & date of T.V. including the name of the\n\t\t\t\tDistrict with head of Account in which the Advance has been\n\t\t\t\tdrawn.\nNumber of instalments.\nAmount of instalments.\nBalance of amount to be paid.\nRemarks.\n(a) Service to which the officer is member.\n(b) Head of Account.\n1\n2\n3\n4\n5\n6\n7\n8\nF.R. Form 18\nF.R. Form 18\n[ See Rule 411]\nForm of Agreement to be executed at the time of drawing an advance for the purchase of a motor vehicle.\nForm of Agreement to be executed at the time of drawing an advance for the purchase of a motor vehicle.\nSigned by the said* in the presence of\n(Signature of witnesses.)\n(Signature and designation of the Borrower.)\nfor and on behalf of the Governor of Bihar in the presence of-\n(Signature of witnesses.)\n(Signature and designation of the Officer.)\n* Name and designation of the Borrower.\nF.R. Form 19\nF.R. Form 19\n[ See Rule 411]\nForm of Mortgage bond for Motor vehicle advance\nForm of Mortgage bond for Motor vehicle advance\nThe Schedule\nDescription of Motor vehicle.\nMaker's name\nDescription.\nNo. of cylinders\nEngine Number\nChasis no.\nCost price\nSigned by the said* in the presence of\n1.\n...\n...\n...\n...\n2.\n...\n...\n...\n...\n(Signature of witnesses)\n(Signature and designation of the Borrower)\nSigned by (name and designation)\n...\n...\n...\n...\n...\nfor and on behalf of the Governor of Bihar in the presence of\n1.\n...\n...\n...\n...\n2.\n...\n...\n...\n...\n(Signature of witnesses.)\n(Signature and designation of the Officer.)\n* Name and designation of the Borrower.\nAppendix 'A'\nAppendix 'A'\n[ See under Rule 417]\n[Form of agreement to be executed at the time of drawing an advance for the purchase of motor car under Parliamentary Secretaries (Motor Car Advance) Rules, 1961.]\n[Form of agreement to be executed at the time of drawing an advance for the purchase of motor car under Parliamentary Secretaries (Motor Car Advance) Rules, 1961.]\n(Signature of witness.)\n....................................................\n(Signature and designation of the Borrower.)\n(Signature and designation of the Officer.)\nAppendix 'B'\nAppendix 'B'\nForm of Mortgage Bond for Motor Car Advance under the Parliamentary Secretaries (Motor Car Advance) Rules, 1961.\nForm of Mortgage Bond for Motor Car Advance under the Parliamentary Secretaries (Motor Car Advance) Rules, 1961.\nThe Schedule\nDescription of Motor Car -\nMaker's name -\nDescription -\nNo. of cylinders -\nEngine no. -\nChasis no. -\nCost Price -\n1. ......................................................\n2. ......................................................\n(Signature of witnesses.)\n................................................................ (Signature and designation of the Borrower.)\n1. ......................................................\n2. ......................................................\n(Signature of witnesses.)\nSigned by (name and designation.)\n........................................................... (Signature and designation of the Officer.)\nF.R. Form 20\nF.R. Form 20\n[ See Rule 414 (3)]\nForm of the clause to be inserted in Motor Vehicle Insurance Policies\nForm of the clause to be inserted in Motor Vehicle Insurance Policies\nF.R. Form 21\nF.R. Form 21\n[ See Rule 422]\nSanction to advance for purchase of a bicycle.\nSanction to advance for purchase of a bicycle.\nThe Accountant-General, Bihar\nSubject. - Grant of an advance of Rs. ..................) to Shree ....................... for the purchase of a bicycle.\nSubject.\nOrder - Sanctioned.\n* Inserted by Correction Slip No. 3, dated the 9th June, 1958.\n[F.R. Form 21-A.]\n[F.R. Form 21-A.]\n[ See Rule 426 A]\nForm of Surety Bond to be executed by a permanent Government Servant.\nForm of Surety Bond to be executed by a permanent Government Servant.\nSigned by ...........................\nPlace ..................................\nDate ...................................\n[F.R. Form 22]\n[F.R. Form 22]\n[ See Rule 474.]\nSlip to accompany claims for money of disbursing officers on treasuries.\nSlip to accompany claims for money of disbursing officers on treasuries.\n(to be returned in original by the Treasury Officer)\nMajor Head\nMinor Head\nSub-Head\nPrevious Expenditure\nExpenditure up-to-date.\n(To be filled in the Treasury)\nTo\nTo,\nThe Treasury\n\t\t\t\tOfficer ...............................\nThe ......................\nPlease furnish the Treasury Voucher No. and date of the bill\n\t\t\t\tsent herewith for encashment.\nReturned with Treasury Voucher No. and date as noted below :-\nSignature .............................. Drawing\n\t\t\t\tOfficer ...................\nSignature\n\t\t\t\t.................................. Treasury Officer\n\t\t\t\t.......................\nB.No.\nParticular\nGross Amount\nNet Amount\nAmount paid- .....................\nT.V. No.\n\t\t\t\t....................................\nSignature ............................. Treasury Accountant\n\t\t\t\t...................\nRs. P.\nRs. P.\nSignature of Accountant ........\n[F.R. Form 22-A]\n[F.R. Form 22-A]\n[ See Rule 474]\nRegister of T.V. slips to be maintained in the Treasury.\nRegister of T.V. slips to be maintained in the Treasury.\nSl. No.\nDesignation of the drawing officer.\nGross amount of the bill.\nNet amount of the bill.\nDescription of the bill.\nT.V. No. & date.\nFull signature of the person receiving the T.V.\n\t\t\t\tslip.\nTreasury's memo no. with which for warded to the\n\t\t\t\tdrawing officer.\nRemarks.\n1\n2\n3\n4\n5\n6\n7\n8\n9\nF.R Form 23\nF.R Form 23\n[ See Rule 475]\nRegister showing expenses by Heads of Account.\nRegister showing expenses by Heads of Account.\nOffice of\n\t\t\t\t.................................\nMonth ...................................\nHead of account -\n\t\t\t\t..................................\nMajor head\n\t\t\t\t.......................................\nMinor head\n\t\t\t\t..........................................\nSub-head ..........................................\nNo. of Voucher.\nSub-head of Grants\nDeduction if any -\nNet amount of the bill.\nAllotment.\nTotal for the month\nTotal from 1st April\nBalance of the appropriation.\nNote 1. - Allowances not drawn with pay should be shown as a separate detailed head in the register.\nNote 1.\nNote 2. - If an allotment is changed, the necessary correction of the register, should be in red ink.\nNote 2.\nNote 3. - This account should be despatched on the 3rd of the following month supported by slips (Bills extracts).\nNote 3.\nSignature .................................\nDesignation ............................\nNote. - The horizontal column in 3 parts just below the column for\"Sub-head of Grants\" is meant for indicating primary units under a sub-head and the vertical columns be low the horizontal column, for noting the detailed heads that might exist under a primary unit as well as the amounts of the bills relating the heads. The numbers and dates of treasury vouchers should be noted in the column prescribed for the purpose.\nNote.\nF.R. Form 24\nF.R. Form 24\n[ See Rule 475]\nBroad Sheet of watching receipt of account from Disbursing Officers.\nBroad Sheet of watching receipt of account from Disbursing Officers.\nOffice of ...............................\nMajor head .........................\nMinor head .........................\nSub-head ...........................\nSerial No.\nNames of Disbursing Officers.\nDistrict\nDate of receipt of account.\nApril\nMay\n-\n-\n-\nMarch\nNote 1. - Districts are to be arranged according to alphabetical order.\nNote 1.\nNote 2. -  Dates of receipts should be noted in monthly columns. Reminder should be sent if not received by the 7th of the month.\nNote 2.\nF.R. Form 25\nF.R. Form 25\n[ See Rule 475] Compilation Sheet. Major head ............................. Minor head ............................. Sub-head ................................ Month. Serial no. of the Disbursing Officer. Total of each officer. Remarks Total Expenditure cash. Add Adjustment communicated by A.G. Grand total Add total up to previous month. Progressive total up to date.\nCompilation Sheet.\nCompilation Sheet.\nMajor head .............................\nMinor head .............................\nSub-head ................................\nMonth.\nSerial no. of the Disbursing Officer.\nTotal of each officer.\nRemarks\nTotal Expenditure cash.\nAdd Adjustment communicated by A.G.\nGrand total\nAdd total up to previous month.\nProgressive total up to date.\nNote. - The column \"serial no. of the disbursing officers\" should have sufficient space to accommodate the figures supplied by the Disbursing Officers under the Controlling Officer.\nNote.\nF.R. Form 26\nF.R. Form 26\n[ See Rule 475] Consolidated Accounts Name of office .......................... Year ........................................... 1 2 3 4 Heads of Disbursement. Grant sanctioned Grant distributed. (Monthly columns) April May Total from April to date. Charged. Voted. Charged. Voted. Charged. Voted. Charged. Voted. Charged. Voted. Total of all primary units including pay of\n\t\t\t\tofficers and establishment temporary and permanent.\nConsolidated Accounts\nConsolidated Accounts\nName of office ..........................\nYear ...........................................\n1\n2\n3\n4\nHeads of Disbursement.\nGrant sanctioned\nGrant distributed.\n(Monthly columns)\nApril\nMay\nTotal from April to date.\nCharged.\nVoted.\nCharged.\nVoted.\nCharged.\nVoted.\nCharged.\nVoted.\nCharged.\nVoted.\nTotal of all primary units including pay of\n\t\t\t\tofficers and establishment temporary and permanent.\nNote - Progressive actual should be checked against budged appropriation in columns 2 and 3 every month.\nNote\nF.R. Form 27.\nF.R. Form 27.\n[ See Rule 494]\nRegister of alterations in Appropriations from one unit of appropriation to another for the year 20.\nRegister of alterations in Appropriations from one unit of appropriation to another for the year 20.\nMajor head .......................................... Minor head .......................................\nAuthority.\nSub-head.\nUnit of appropriation\nOriginal appropriation.\nSupplementary appropriation.\nFrom\nNumber and date.\nVoted.\nCharged\nVoted\nCharged\n1\n2\n3\n4\n5\n6\n7\n8\nRe-appropriation by Competent Authority.\nSurrenders.\nNet appropriation after each modification.\nRemarks\nAdditions.\nDeductions.\nMajor Minor Sub-head and units of appropriation\n\t\t\t\tfrom or to which transferred.\nVoted\nCharged.\nVoted.\nCharged.\nVoted.\nCharged\nVoted.\nCharged.\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\nF.R. Form 28\nF.R. Form 28\n[ See Rule 1 of Appendix 4]\nDetailed statement of the Permanent Establishment of the ................... as it stood on the 1st March 20.\nDetailed statement of the Permanent Establishment of the ................... as it stood on the 1st March 20.\nOrder of competent authority creating the post.\nDate of appointment of present incumbent to post\n\t\t\t\twith Indication of nature of appointment e.g. officiating,\n\t\t\t\tprovisional or permanent.\nName of section and post.\nDate of incumbents birth by Christian era (as\n\t\t\t\tnear as possible.)\nSerial number of post in each class.\nName of incumbent.\nPay of Post.\nPay of present incumbent and total of each\n\t\t\t\tsection.\nDate of last increment.\nRemarks. (including note of efficiency bar where\n\t\t\t\tapplicable.)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nCompared with Service Books and found correct.\nSignature of the Head of Office.\nF.R. Form 29\nF.R. Form 29\n[ See Rule 11 of Appendix 4]\nStatement of new names, leave, etc.\nStatement of new names, leave, etc.\nNew names\nFrom what office and on what date transferred or\n\t\t\t\t(in he case of new entrants) with what bill the health and age\n\t\t\t\tcertificate were furnished.\nName which were in Form A or the previous year\n\t\t\t\tare now omitted.\nFrom what date ceased to be borne on the\n\t\t\t\testablishment and why.\nNames of Government servants who were on leave or\n\t\t\t\tunder suspension during the previous year.\nDescription and period of leave or suspension\n\t\t\t\t(from and to what date) whether it has been expressly declared\n\t\t\t\tthat the suspension period will count towards pension.\n1\n2\n3\n4\n5\n6\nF.R. Form 30\nF.R. Form 30\n[ See Rule 10 of Appendix 13.]\nAgreement Form For Passage\nAgreement Form For Passage\nSigned by the said (Borrower) in the presence of:-\nWitness.\nAddress.\nOccupation.",
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