Finance Department Notifications 2007 550 706

38

Finance Department

No. FD(FR)II-5/82(Main) GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 3rd January, 2007. Subject:

DECLARATION OF DISTRICT MONITORING OFFICERS AS OFFICERS IN CATEGORY-III UNDER THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006.

Please refer to your letter No. APD/PMIU/DMO/2006-07/4438, dated 17 th October, 2006, wherein it has been requested to declare the District Monitoring Officer (DMO) as Officer in Category-III. 2. The matter has been examined in Finance Department and it has been determined that a post in floating pay scale would be considered as of higher status whenever a question of its position comes across. Under Part-III of First Schedule to the Punjab Delegation of Financial Powers Rules, 2006, the Officer Incharge of an independent office in basic pay scale 18 has been declared as Officer in Category-III. Since the post of District Monitoring Officer (DMO) carries basic pay scale 18/17, he may exercise the powers of an Officer in Category-III, as given in Part-I of the Second Schedule to the Rules ibid. 3.

Further necessary action may be taken accordingly. ---------No. FD(FR)II-5/82(Main) GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 10th January, 2007.

Subject:

EXERCISING FINANCIAL POWERS UNDER THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006, BY THE INCUMBENT OF THE POST IN FLOATING PAY SCALES.

Sir, Kindly refer to the subject as cited above. 2. Under part-II and part-III of First Schedule to the Punjab Delegation of Financial Powers Rules, 2006, officers in-charge of independent offices in basic pay scale-19 and above, not included in part-I, and officers in-charge of independent offices in basic pay scale-18 and above, not included in part-II, have been declared as officers in category-II and category-III respectively, in order to enable them to exercise the financial powers as mentioned against their corresponding categories in Part-I of the Second Schedule to the said Rules. 3. A question has arisen as to which category an officer would be placed if his post carries floating pay scales. The matter has been examined in the Finance Department and

39

Finance Department

it is clarified that a post in floating pay scales would be considered as of higher status whenever a question of its position in the context of the Delegation of Financial Powers Rules, 2006 arises. For instance, since the post of District Monitoring Officer (DMO) carries basic pay scale 17/18, he may exercise the financial powers of an Officer in Category-III, as given in Part-I of the Second Schedule to the said Rules. 4.

Further necessary action may be taken accordingly. ---------No. FD(FR)II-36/79 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 13th January, 2007.

Subject:

FIXATION OF RESERVE PRICE OF STORES LIABLE TO BE AUCTIONED

Kindly refer to your letter No. SO (A-IV)10-23/2006 dated 27.12.2006 on the subject as cited above. 2. I am to state that the depreciated value of Bulldozers, Tractors, Rigs etc. is to be worked out in terms of para 4.31 (2) of B&R code and reserve price would be calculated on the basis of depreciated value, market price or by weight, whichever is higher, as contended in the letter under reference. 3. However, the depreciated value of spare parts, implements, boring material which varies from 1% to 15%, as worked out by Administrative Department, shall have certain basis. You are, therefore, requested to provide the same, for fixation of rate of depreciation of such articles. Further, since most of these items of stores are in use in Irrigation & Power Department, the comments of the latter are also being obtained to formulate a uniform criterion of depreciation, for such items of stores. ---------No. FD(PC)2-1/2005 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 16th January, 2007 Subject:

REMOVAL OF ANOMALIES DUE TO REVISION OF PAY SCALES IN 2005

Sir, I am directed to refer to the above-mentioned subject and to say that cases of some anomalies relating to revision of Pay-Scales in 2005, referred to this Department have been examined in consultation with the Federal Government. In supersession of this Department's letter No. FD(PC)2-1/2005(700/05), dated 01-07-2006, the following decisions/clarifications have been made.

Compendium of Instructions for Local Governments

A

40

Benefit of Annual Increment on National Basis

2. All government servants who have exhausted or may exhaust the relevant existing pay scales shall be allowed the benefit of annual increment beyond the existing scope of the pay scales with effect from 01-12-2005 subject to the following conditions:(i)

There will be no presumptive benefit on account or the aforesaid. Increment prior to 01-12-2005, therefore, no arrears shall be allowed prior to this date.

(ii)

The increment may be treated as personal pay, subject to the condition, that the employee concerned has put in six months or more service which counts for an annual increment, unless withheld under the rules.

(iii) The amount of the persona! pay may not be reduced, and shall be treated as part of the pay scale of the concerned government servant for the purpose of fixation of pay, computation of pension, and recovery of House Rent etc. B

Admissibility of Special Additional Allowance, Special Relief Allowance & Ad-hoc Relief to Government Servants on their Repatriation from Foreign Posting

3. The Special Additional Allowance, Special Relief Allowance and Ad-hoc Relief Allowance Sanctioned vide Nos. FO(PC)2-2/89 dated 27-07-1999, FD(PC)2-1/2003 dated 11-07-2003 and FD(PC)2-1/2004 dated 21-07-2004 respectively, frozen in terms of paras-5 & 6 of the Revision of Pay-Scales, 2005, shall be respectively admissible to government servants on their repatriation from foreign posting at the frozen levels, which would have otherwise been admissible to them had they not been posted abroad. -----------No. FD(DG)1-8/2005 GOVERNMENT Of THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 31st January, 2007 Subject;

FINANCIAL ASSISTANCE TO THE FAMILIES SERVANTS WHO EXPIRE WHILE IN SERVICE

OF

CIVIL

Sir, Please refer to your letter No. SO-Admn-II(LG)/1-36/2006 dated 02.12.2006, on the above cited subject. 2. In case of employees of the erstwhile councils working in UAs, it Is observed that UAs are not in a position to make payment for compensation claims because of resource constraint. The Finance Department agrees to making payment in such cases after thorough verification of claims in this regard. As a matter of policy, such cases need to be routed through LG&RD Department. Accordingly, LG&RD Department, is advised to issue necessary notification for LGs. ------------

41

Finance Department

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 2nd February, 2007. NOTIFICATION No. FD (FR) II-5/82. In exercise of the powers conferred upon him vide sub-rule 2 (f) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to direct that following addition shall be made under Part-II – Officers in Category-II of First Schedule to the Rules ibid: AMENDMENT: 17. “Director, Engineering and M&E, Strategic Planning / Reform Unit in Irrigation & Power Department” ---------GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 3rd February, 2007. NOTIFICATION No. FD (FR) II-5/82. In exercise of the powers vide sub-rule 2 (g) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to confer, on the Chief, Strategic Planning / Reform Unit and Director, Engineering and M&E in Irrigation & Power Department, the special powers of the Chief Engineer and Superintending Engineer respectively as prescribed in Part-II- Special Powers To Certain Departments and Officers – Irrigation and Power Department, of the Second Schedule to the Rules ibid, provided the incumbent possess requisite professional qualification and experience. 2.

The powers, so conferred, shall be exercised for the project period only. ---------No. FD.SR-1/9-20/2006 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the February 07, 2007

Subject:

POLICY FOR PAYMENT OF PROJECT ALLOWANCE

Sir, I am directed to refer to this Department’s letter of even number dated 30th November, 2006 on the above-mentioned subject and to state that Competent Authority has been pleased to approve that para-4 & 5 of the said letter may be substituted with the following:4.

Market based salaries at enhanced levels may only be allowed where project staff has been selected through open competition alongwith private sector

Compendium of Instructions for Local Governments

42

candidates. The salary may be fixed after monetizing any benefits that the Government officer may enjoy from his mainstream position. Government Pay-Scales including MP-II / MP-III will serve as reference for the PDWP while approving pay package for market based posts / jobs. Core team Project posts will not be limited to Government Pay-Scales. 5.

2.

For a new Project the proposal for payment of Project Allowance will be incorporated in the PC-1. Decision about the category in which the project falls will be made by the PDWP at the time of approval of the Project. For ongoing Projects, the concerned Administrative Department may submit a proposal to PDWP for a decision about the category of the Project and position(s) designated as core team for payment of Project Allowance.

Para-6(b & d) may be deemed deleted. -----------No.FD.SR-1/1-480/2006 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 7th February, 2007

Subject:

CASES OF MEDICAL RE-IMBURSEMENT CLAIMS SENT TO THE FINANCE DEPARTMENT FOR SANCTION

Sir, I am directed to refer to this Department's letter No. FD.SR-I-10-5/90(P), dated 22nd July, 1996 on the above mentioned subject and to say that Finance Department, at Serial No. 21 of the Punjab Delegation of Financial Powers Rules, 2006 notified vide FD(FR)11-2/89, dated 02nd October, 2006, has enhanced the powers to sanction reimbursement of medical charges as under::(i) Administrative Department

Upto Rs.100,000/- in each case

(ii) Heads of Attached Department

Upto Rs.50,000/- in each case

(iii) Honourable Chief Justice, Lahore Upto Rs.100,000/- in each case High Court, Lahore 2. It has been decided that medical re-imbursement cases involving an amount of Rs.100,000/- or more should, before sending to the Finance Department, be referred to Special Medical Board for scrutiny and their recommendations. All other conditions for sanctioning the re-imbursement of medical claims will remain the same. ---------No. FD (FR) II-2/89(Main) GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 13th February, 2007.

43

Finance Department

Subject:

ADMINISTRATIVE APPROVAL OF DEV. SCHEMES BY CHIEF ENGINEER & SUPERINTENDING ENGINEER UNDER THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006.

Kindly refer to your letter No. SO(PH)III-69/77, dated 29.12.2006, on the subject cited above. 2. The matter has been examined in Finance Department and it is clarified that the executing agency, while executing the works, will ensure that the development work/scheme, including the schemes identified by MNAs / MPAs, stand administratively approved by the competent forum i.e. Superintending Engineer, District Development Committee (DDC), Departmental Development Sub-Committee (DDSC) or Provincial Development Working Party (PDWP), as the case may be. 3. Further, Officers in Category-I, as well as Superintending Engineers are empowered to approve a development scheme, in the prescribed manner, in terms of powers at Sr. No.8 under Part-I and Sr. No.8 under Part-II Special Powers of Certain Departments & Officers – Public Health Engineering Department, of the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006. Since special powers of administrative approval have been delegated to the office of Superintending Engineer and not to a committee, the question of representation of the Planning & Development Department or Finance Department does not arise. However, the administrative approval so accorded shall be endorsed to the Planning & Development and Finance Departments for their record, pursuant to Note-I (b) under Sr.No.8 ibid. ---------GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 19th February, 2007. NOTIFICATION No. FD (FR) II-2/89. In exercise of the powers conferred vide sub-rule 2 (g) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to confer, on the Project Coordinator of Community Uplift Programme for Urban and PERI Urban Areas – Pilot Project Lahore City, the special powers of the Superintending Engineer as prescribed in Part-II – Special Powers To Certain Departments and Officers – Communication & Works Department and Public Health Engineering Department of the Second Schedule to the Rules ibid, provided the incumbent possess requisite professional qualification and experience. 2.

The powers, so conferred, shall be exercised for the project period only. ---------No. FD(FR)VI-9/2000 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 20th February, 2007.

Compendium of Instructions for Local Governments

Subject:

FUNCTION OFFICER.

AND

POWERS

OF

PRINCIPAL

44

ACCOUNTING

Please refer to your No. SO.D-III(LG) 2-10/2001, dated 7-2-2007, on the subject as cited above. 2. It is clarified that the office of the Principal Accounting Officer (PAO) and that of Head of Office stand for responsibilities, as spelled out under rule 4 (3) of the Punjab District and Tehsil Municipal Administration (Budget) Rules, 2003 read with Section 38 of the PLGO, 2001. No financial powers to sanction expenditure emanate from the aforesaid office/s. 3.

Further action may be taken accordingly. ---------No. FD(FR)II-2/89 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 21st February, 2007.

Subject:

DELEGATION OF FINANCIAL POWERS TO THE EXECUTIVE DISTRICT OFFICERS BS-20 (W&S). CITY DISTRICT GOVERNMENTS

Consequent upon the up-gradation of the posts, of Executive District Officers (Works & Services) from BS-19 to BS-20, in the City District Governments in the Punjab, vide No. SOH-III(C&W)5-10/2006-07 (Strength-C&W), dated 25-07-2006, the Chief Engineer who is in regular BS-20 and posted as EDO(W&S), City District Government, shall exercise the powers as of the Chief Engineer, under Part-II Special Powers of Certain Departments and Officers - Communication & Works Department - of the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006. 2. The notification No. even, dated 14th October, 2006, shall stand amended to the above stated extent. 3.

Further action may be taken accordingly. -----------

No. FD (FR) II-2/89 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 2nd March, 2007

45

Finance Department

Subject:

POWER TO SANCTION RESIDENTIAL TELEPHONE BILLS

Please refer to your U.O No.E&A(FD)4-7/2004, dated 7.2.2007, on the subject as cited above. 2. It is clarified that the sanction for residential telephone charges shall be made, after the permission for such telephone is granted by Finance Department, vide powers at Sr. No.2(b)(v) of Part-I, of the Second Schedule to the Punjab Delegation of Financial powers Rules, 2006. 3.

Further necessary action may be taken accordingly. ---------No. SO(Goods)8-1/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 14th March, 2007

Subject:

AMMENDMENT IN PARAS 101 AND 102 OF PURCHASE MANUAL

Sir, I am directed to refer to paras 101 and 102 of the Purchase Manual and to intimate that the Competent Authority has boon pleased to order the following amendments in the said paras:PREVIOUS

AMENDED

Para 101. Finance Department shall be consulted for all cases falling in any of the under-mentioned categories: (i) Purchases above the limit of Rs.10 lacs if: (a) The tendered rate exceeds the last purchase rate by more than 10% in case of limited tender enquiry; (b) The rate exceeds the last purchase rate by more than 20% in case of advertised tender enquiry. (ii) Where the previous purchase rate is not available and where the total value of the proposed purchase exceeds the limit of Rs.6.00 lacs, (iii) In cases whore only one quotation is received and the value of purchase exceeds the limit of Rs.6.00 lacs;

Para 101. Finance Department shall be consulted for all cases falling in any of the under-mentioned categories: (i) Purchases above the limit of Rs.10 million if: (a) The tendered rate exceeds the last purchase rate by more than 10% in case of limited tender enquiry; (b) The rate exceeds the last purchase rate by more than 20% In case of advertised tender inquiry. (ii) Where the previous purchase rate is not available and where the total value of the proposed purchase exceeds the limit of Rs.10 million. (iii) In cases where only one quotation is received and the value of purchase exceeds the limit of Rs.10 million.

Compendium of Instructions for Local Governments

(iv)

(v)

Where the value of total purchase in (iv) a negotiated deal is above the limit of Rs.6.00 lac; All purchases against each foreign (v) exchange, foreign credits and barter deals where the estimated value of the indent exceeds the limit of Rs.2.00 lac.

Para 102. Cases where indent value exceeds the limit of Rs.60 lacs shall be examined by a Standing Purchase Committee comprising of the following: (i) Administrative Secretary concerned (Convenor) (ii) Senior Purchase Officer (Member/Secretary) (iii) A representative of Finance Department not below the rank of deputy Secretary (iv) Indenter concerned.

46

Where the value of total purchase in a negotiated deal is above the limit of Rs.10 million. All purchases against each foreign exchange, foreign credits and barter deals where the estimated value of the indent exceeds the limit of Rs.10 million.

Para 102. Cases where indent value exceeds the limit of Rs.200 million shall be examined by a Standing Purchase Committee comprising of the following:(i) Administrative Secretary concerned (Convenor) (ii) Senior Purchase Officer (Member/Secretary) (iii) A representative of Finance Department not below the rank of Deputy Secretary. (iv) Indenter concerned.

I am, therefore, directed to request that in future only those Purchase Proposals may be referred to the Finance Department by Chief Purchase Officers of respective Administrative Departments which exceed the above enhanced limits indicated in the amended column. -----------No.FD.SR.I-8-3/07 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 15th March, 2007 Subject:

REVISION OF RATES OF DAILY ALLOWANCE ADMISSIBLE TO OFFICIALS AND OTHER PERSONS WHILE ON TOUR / DUTY OUTSIDE PAKISTAN

Sir, I am directed to refer to the Office Memorandum No. F.1(10)R.10/2006-795 dated 30th December, 2006 issued by the Government of Pakistan, Finance Division (Regulation Wing), Islamabad on the above-mentioned subject and to say that it has been adopted by the Government of the Punjab. A copy of the same is forwarded herewith for your information, guidance and record. ------------

47

Finance Department

GOVERNMENT OF PAKISTAN FINANCE DIVISION (Regulation Wing) No. F.1(10)R.10/2006-795 Subject:

dated 30th December, 2006

REVISION OF RATES OF DAILY ALLOWANCE ADMISSIBLE TO OFFICIALS AND OTHER PERSONS WHILE ON TOUR/DUTY OUTSIDE PAKISTAN.

The undersigned is directed to refer to this Division’s Office Memorandum No.F.1(10)R. 10/90-80/96, dated the 26th February, 1996 on the subject indicated above and to state that the existing rates of daily allowance admissible to Government Servants while on temporary duty outside Pakistan have been reviewed having regard to the existing cost of living abroad. As a result, the President has been pleased to decide to revise the existing rates as shown in the attached schedule with effect from 1 st January, 2007. 2.

The existing rules on the subject are detailed below:(i)

A category-I Officer for whom accommodation in a hotel is not arranged by the Pakistan Embassy concerned and who stays in a hotel under his own arrangement shall, in addition to the daily allowance for Category-I, continue to be allowed reimbursement of the actual charges of single room accommodation not exceeding the amount of daily allowance admissible to a Category-II Officer on production of hotel bills, provided that where no receipt is produced, daily allowance will be admissible as prescribed for Category-II Officers. In such a situation the concerned Officer will be allowed advance of foreign exchange equal to daily allowance of Category-I plus Category-II and this advance will be adjusted on return of the officer to Pakistan by producing the hotel bills.

(ii)

The extra amount spent by a Government servant proceeding abroad on the purchase of foreign exchange in the form of Traveller’s Cheques equivalent to the amount of daily allowance in US Dollars against the advance of daily allowance sanctioned to him, shall be reimbursed on production of necessary receipt.

(iii) Government officials visiting Saudi Arabia on official temporary duty during the Hajj Season shall be entitled to the Daily Allowance and other facilities as laid down in this Division’s O.M. No.F.1(1)R.10/83, dated the 20 th February, 1983. (iv) The daily allowance in Pakistan rupees will be calculated on the basis of selling rates applicable to US Dollars in cash or travellers cheques on the date of purchase as notified by the State Bank of Pakistan. Original receipt from the Bank from which foreign exchange has been purchased will be attached with the TA bill.

Compendium of Instructions for Local Governments

48

3. Full DA can be paid in advance. However, 50% of DA meant to cover accommodation charges will be admissible in the final TA adjustment bill on production of hotel receipts/ vouchers. This does not apply to Category-I Officers for whom there are separate rules on the subject. 4. In case of State guests, i.e. where the host agency/country provides boarding & lodging, only 30% of the DA is admissible. 15% incidental charges are not allowed to state guests. 5. According to Para.2 of Appendix 7 of FR & SR Vol.II, the existing Categories of Government servants for the purpose of DA on tour/duty abroad are as under please: Category-I BPS-21 and above Category-II BPS-20 Category-III BPS 17-19 Category-IV BPS 16 and below. 6. Ministries/Divisions are requested to manage the expenditure out of their allocated budget. No requests of supplementary grants shall be entertained. Schedule to Finance Division’s Office Memorandum No.1(10)R-10/2006 Dated 30th December, 2006 ---------SCHEDULE TO FINANCE DIVISION’S OFFICE MEMORANDUM No. F.1(10)R-10/2006 Dated 30th December, 2006 Note: (i) (ii)

Sr. No. 1.

2.

All rates are expressed in US dollars. In addition to the rates of Daily Allowances given below, Category-I Officers are entitled to accommodation to be arranged by Pakistan Mission concerned at a cost not ordinarily exceeding the daily allowance rate admissible to Category-II officers at that station. Country (town) Afghanistan Kabul (Gandarmack & Intercontinental) Kabul (Elsewhere) Mazar-e-Sharif Jalalabad Elsewhere Albania Tirana (Rogner Europapark & Sheraton) Tirana (Elsewhere) Durres Lezha Gjirokastra Shkodra Elsewhere

I

Category II III

IV

60 51 28 25 23

119 101 56 49 46

107 91 50 44 41

79 67 37 33 31

95 65 50 48 46 41 40

190 130 99 96 92 81 79

171 117 89 86 83 73 71

127 87 66 64 61 54 53

49

Finance Department

Sr. No. 3

4. 5.

6.

7.

8.

9. 10.

Country (town) Algieria Algiers Oran (Phoenix) Tamanrasset (Hotel Tahat) Annaba (Hotel Seubouse) Constantine (Hotel Panoramic) Elsewhere American Samoa All Areas Angola Luanda Benguela Cabinda Lobito Lubango Menogue Uige Elsewhere Anguillo All Areas (15 December to 14 April) All Areas (15 April to 14 December) Antigua Barbuda Antigua All Areas Barbuda All Areas (15 Dec to 14 April) Barbuda All Areas (15 April to 14 Dec) Argentina Buenos Aires Bariloche Chubut, Cordoba, Mar del Plata, Mendoza & Ushuaia Elsewhere Armenia All Areas Australia Canberra & Hobart Melbourne, Darwing, Surfers & Paradise Brisbane

I

Category II III

IV

65 102 59 63 41 32

130 203 117 126 81 63

117 183 105 113 73 57

87 135 78 84 54 42

64

127

114

85

117 82 72 57 57 65 55 49

233 164 143 114 114 130 109 97

210 148 129 103 103 117 98 87

155 109 95 76 76 87 73 65

169 138

337 276

303 248

225 184

105 74 31

210 147 62

189 132 56

140 98 41

102 84 68

203 168 136

183 151 122

135 112 91

58

116

104

77

65

129

116

86

102 103 101

204 206 202

184 185 182

136 137 135

Compendium of Instructions for Local Governments

Sr. No.

11. 12.

13.

14. 15.

16.

17.

18. 19.

20.

Country (town) Adelaide Sydney Alice Springs Launceston Perth Elsewhere Austria All Areas Azerbaijan Baku (Hayatt Park) Baku (Elsewhere) Elsewhere Bahamas All Areas (20 December to 20 April) All Areas (21 April to 19 December) Bahrain All Areas Bangladesh Dhaka (Hotel Sheraton & Sonargaon) Dhaka (Elsewhere) Chittagong (Agrabad & Harbour View) Chittagong (Elsewhere) Cox’s Bazar (Parjatan Shalbal, Sesgull, Sea Palace) Elsewhere Barbados All Areas (16 December to 15 April) All Areas (16 April to 15 December) Belarus Minsk Elsewhere Belgium All Areas Belize Belize City Elsewhere Belmopan

50

I 100 100 97 86 95 79

Category II III 200 180 199 179 193 174 172 155 190 171 158 142

IV 133 133 129 115 127 105

124

248

223

165

129 106 30

257 211 60

231 190 54

171 141 40

136 129

271 258

244 232

181 172

109

217

195

145

91 44 49 26 29

181 87 98 52 58

163 78 88 47 52

121 58 65 35 39

15

30

27

20

145 121

289 241

260 217

193 161

87 34

173 67

156 60

115 45

146

291

262

194

89 70

177 139

159 125

118 93

51

Finance Department

Sr. No.

21.

22.

23.

24.

25.

26.

Country (town) Belmopan Elsewhere Benin Cotonou (Marina & Novotel) Cotonou (Elsewhere) Parakou Possotome Elsewhere Bermuda All Areas (15 March - 30 November) All Areas (1 December to 30 April) Bhutan Thimpu Bumthang, Phuentshoiing Paro (Ocathong) Paro Punakha Elsewhere Bolivia La Paz Santa Cruz Cochabamba Potosi Tarija Oruro, Sucre & Cobija Trini (Beni) Elsewhere Bosnia-Herzegovina Sarajevo Elsewhere Botswana Gaborone Maun Francistown Kasane Palape Selebe-Phikwe Lobatse

I 56 48

Category II III 112 101 96 86

IV 75 64

91 62 47 36 30

182 123 93 72 60

164 111 84 65 54

121 82 62 48 40

115 83

230 166

207 149

153 111

40 39 34 25 39 30

80 78 67 49 77 59

72 70 60 44 69 53

53 52 45 33 51 39

64 53 46 30 32 35 41 19

127 106 92 60 64 70 82 38

114 95 83 54 58 63 74 34

85 71 61 40 43 47 55 25

71 45

141 90

127 81

94 60

77 70 74 139 79 67 66

153 140 148 278 157 134 132

138 126 133 250 141 121 119

102 93 99 185 105 89 88

Compendium of Instructions for Local Governments

Sr. No. 27.

28.

29.

30.

31.

32.

33.

Country (town) Elsewhere Brazil Brazilia Rio De Janeiro Maccio Aracaju, Recife Alegre, Teresina Natal Porto Sao Paulo Teresina Salvador Curitiba Manaus Campinas, Goiania. Joad Pessea, Campo Grande, Belem Rorianopolis Belo Horizonte Elsewhere British Virgin Islands Ali Areas (15 December to 15 April) All Areas (16 April to 14 December) Brunei Bandar Sen Bagawan Elsewhere Bulgaria Sofia Burgas, Plovdiv, Shumen, Stiven, Varna & Veliko Tamovo Elsewhere Burkina Faso Ouagadougou Babo-Dioulasso Banfora Elsewhere Burundi Bujumbura Elsewhere Cambodia

52

I 42

Category II III 84 76

IV 56

90 99 90 99 90 90 97 90 96 65 65 65

180 197 180 197 180 180 193 180 192 129 129 129

162 177 162 177 162 162 174 162 173 116 116 116

120 131 120 131 120 120 129 120 128 86 86 .86

65 65 51

129 129 101

116 116 91

86 86 67

122 96

243 192

219 173

162 128

106 67

212 134

191 121

141 89

76 68

151 136

136 122

101 91

64

127

114

85

83 59 44 42

166 117 88 83

149 105 79 75

111 78 59 55

100 31

200 62

180 56

133 41

53

Finance Department

Sr. No.

34.

35.

36. 37.

38.

39.

Country (town) Phnom-Penh (intercontinental & L royal) Phnom-Penh (Elsewhere) Siem Reap Sihanouk Village Elsewhere Cameron Yaounde (Hotet Hilton) Yaounde (Elsewhere) Douaia Bertoua Bamenda Kribi, Limbe, edea & Buea Ngaoundera Maroua Garoua Elsewhere Canada Ottawa Toronto Montreal Vancouver Quebec City Catgary Winnipeg Elsewhere Canary Islands All Areas Cape Verde Praia Santa Maria Mindeio Elsewhere Cayman Islands All Areas (1 December to 30 April) All Areas (1 May to 30 November) Central African Republic Bangui Bambari

I 97 64 46 36 19

Category II III 194 175 128 115 92 83 71 64 38 34

IV 129 85 61 47 25

121 54 76 66 54 51 49 42 40 36

241 108 151 132 107 101 98 83 80 72

217 97 136 119 96 91 88 75 72 65

161 72 101 88 71 67 65 55 53 48

96 116 105 110 92 121 102 77

192 232 209 220 183 241 203 153

173 209 188 198 165 217 183 138

128 155 139 147 122 161 135 102

75

150

135

100

81 79 63 45

162 158 126 90

146 142 113 81

108 105 84 60

146 122

291 243

262 219

194 162

84 38

167 76

150 68

111 51

Compendium of Instructions for Local Governments

Sr. No.

40.

41.

42.

43.

Country (town) Bouar Elsewhere Chad Ndjamena Sarb Elsewhere Chilli Santiago Easter Island Punta Aarena Concepcion Elsewhere China Beijing Shanghai Chong Qing Nan Jing Tianjin Guangzhou Shenzhen Quingdao Dalian Fuzhou Lhasa Guilin Kunming Xiamen Zhengzhou Chengdu Suzhou Wuxi Hangzhou Xi’An Urumqi Haikou Elsewhere Colombia Bogota

54

I 36 31

Category II III 71 64 61 55

IV 47 41

105 48 35

210 96 70

189 86 63

140 64 47

83 73 90 87 69

166 146 179 174 138

149 131 161 157 124

111 97 119 116 92

90 111 85 102 82 105 98 86 104 79 111 98 90 104 92 77 101 69 92 86 71 94 44

179 222 170 203 164 210 196 172 208 157 222 196 179 207 184 153 202 137 183 171 142 187 88

161 200 153 183 148 189 176 155 187 141 200 176 161 186 166 138 182 123 165 154 128 168 79

119 148 113 135 109 140 131 115 139 105 148 131 119 138 123 102 135 91 122 114 95 125 59

86

171

154

114

55

Finance Department

Sr. No.

44.

45.

46.

47.

48.

Country (town) Cartagena Cali Medellin Buenaventura Bucaramanga BarranquHIa Santa Marta Paipa Monteria Elsewhere Comoros Moroni (Galway Beach & Itsandra Hotels) Moroni Mutsamudu Elsewhere Congo Brazaaville (Hotels Le Meridien, Olympic & Residence Marina) Brazaaville (Elsewhere) Pointe-Noire Elsewhere Congo, Democratic Republic (Zaire) Kinshasa Mbuji-Mayi Bukavu Goma Uvira Lubumbashi Shaba (Kamina, Kisenga, Kaniama, Kalemi, & Likassi) Elsewhere Cook Islands Rarotonga Aiiutaki Aitu Elsewhere Costa Rica

I 90 74 70 55 55 60 70 53 57 36

Category II III 179 161 148 133 140 126 110 99 109 98 120 108 139 125 106 95 113 102 71 64

IV 119 99 93 73 73 80 93 71 75 47

113 79 58 39

226 157 116 78

203 141 104 70

151 105 77 52

124

247

222

165

60 66 44

120 132 87

108 119 78

80 88 58

129 79 67 58 66 72 54

258 158 133 116 132 143 108

232 142 120 104 119 129 97

172 105 89 77 88 95 72

27

54

49

36

62 61 51 33

124 121 102 66

112 109 92 59

83 81 68 44

Compendium of Instructions for Local Governments

Sr. No.

49.

50.

51.

52.

53.

54. 55.

Country (town) Liberia Puntaremas City Limon City Guanacaste San Jose Elsewhere Cot D’Ivoire Abidjan Yomoussokro Bouake San Pedro Elsewhere Croatia Zagreb Dubrovnik Elsewhere Cuba Havana Santiago-De-Cuba l Elsewhere Cyprus Nicosia Elsewhere Czech Republic Prague Karloyy Vary Brno PIzen Hradec Kralove Ceske Budejovice Elsewhere Denmark All Areas Djibouti Djibouti (Hotel Sheraton) Djibouti (Elsewhere) Tadjourah

56

I 54 59 58 60 72 40

Category II III 107 96 117 105 116 104 119 107 143 129 80 72

IV 71 78 77 79 95 53

72 65 49 56 33

144 129 97 112 66

130 116 88 101 59

96 86 65 75 44

110 99 72

220 198 144

198 178 130

147 132 96

90 91 51

180 181 102

162 163 92

120 121 68

86 78

172 156

155 140

115 104

122 90 77 45 39 47 32

244 179 154 89 77 94 64

220 161 139 80 69 85 58

163 119 103 59 51 63 43

131

262

236

175

116 66 46

231 131 92

208 118 83

154 87 61

57

Finance Department

Sr. No. 56. 57.

58.

59.

60.

61.

62.

63.

Country (town) Elsewhere Dominica All Areas (All Seasons) Dominican Republic Santo Domingo La Romana (Casa de Carhpo) Puerto Plata Samaha Santiago Elsewhere Ecuador Quito Guayaquil Cuenca Elsewhere Egypt Cairo Alexendria Sharm El Sheikh Luxor Elsewhere El-Salvador San Salvador San Miguel (El Mandarin & Tropico Inn) San Miguel (Elsewhere) Elsewhere Equatorial Guinea Malabo Bata Elsewhere Eritrea Asmara Assab Massawa Keren Elsewhere Estonia Tallin

I 36

Category II III 72 65

IV 48

93

186

167

124

79 84 60 65 50 24

157 168 120 129 99 48

141 151 108 116 89 43

105 112 80 86 66 32

74 77 60 42

147 153 120 83

132 138 108 75

98 102 80 55

88 85 85 85 56

176 169 170 170 111

158 152 153 153 100

117 113 113 113 74

65 36 29 19

130 72 58 38

117 65 52 34

87 48 39 25

85 56 30

170 111 59

153 100 53

113 74 39

46 44 31 25 14

92 87 62 50 27

83 78 56 45 24

61 58 41 33 18

93

186

167

124

Compendium of Instructions for Local Governments

Sr. No.

64.

65.

66.

67.

68.

69.

70.

71.

72.

Country (town) Parnu Tartu Elsewhere Ethiopia Addis Ababa (Hilton) Addis Ababa (Elsewhere) Elsewhere Fiji Suva Nadi Elsewhere (where commercial hotel exist) Elsewhere (where no commercial hotel exist) Finland Helsinki Elsewhere France Paris Elsewhere French Guinea Cayenne Elsewhere Gabon Libreville Port Gentil Lambarene Franceville Elsewhere Gambia Banjul Elsewhere Georgia Tbilisi Elsewhere Germany Berlin Frankfurt Bonn Leipzig

58

I 65 71 39

Category II III 130 117 141 127 78 70

IV 87 94 52

86 41 26

171 82 51

154 74 46

114 55 34

66 66 38 17

132 131 76 34

119 118 68 31

88 87 51 23

130 107

260 213

234 192

173 142

135 119

270 237

243 213

180 158

93 63

186 126

167 113

124 84

105 92 63 65 51

209 184 126 129 101

188 166 113 116 91

139 123 84 86 67

90 30

180 59

162 53

120 39

119 50

237 99

213 89

158 66

126 132 121 126

252 264 241 252

227 238 217 227

168 176 161 168

59

Finance Department

Sr. No. 73.

74. 75.

76. 77.

78. 79. 80.

81.

82.

Country (town) Elsewhere Ghana Accra Akesombo Kumasi Takoradi Tarnale Elsewhere Gibraltar All Areas Greece Athens Elsewhere Greenland Al! Areas Grenada All Areas (15 December to 15 April) All Areas (16 April to 14 December) Guadeloupe All Areas Guam All Areas Guatemala Guatemala City Antigua Panajachel Elsewhere Guinea Conakry Nzerekore Ksmsar Mamou Fna Labe Dubreka Kindia Elsewhere Guinea-Bissau

I 107

Category II III 213 192

IV 142

56 47 51 42 39 29

112 94 101 83 78 57

101 85 91 75 70 51

75 63 67 55 52 38

70

139

125

93

108 74

216 147

194 132

144 98

127

254

229

169

121 94

241 188

217 169

161 125

99

198

178

132

97

193

174

129

75 72 57 42

150 143 113 83

135 129 102 75

100 95 75 55

91 25 26 43 26 36 34 25 16

182 50 51 86 52 72 68 50 32

164 45 46 77 47 65 61 45 29

121 33 34 57 35 48 45 33 21

Compendium of Instructions for Local Governments

Sr. No.

83.

84.

85.

86 87 88

89

Country (town) Bissau Bubaque Batata Elsewhere Guyana Georgetown Linden New Amsterdam Elsewhere Haiti Port-au-Prince Elsewhere Honduras Tegucigalpa San Pedro Sula Roatan Island Elsewhere Hong Kong All Areas Hungary All Areas Iceland All Areas (May - Sep) All Areas (Oct - Apr) India New Delhi Hyderabad Calcutta Mumbai (Bombay) Bangalore Chennai (Madras) Agra Mysore Udaipur Goa Lucknow Jaipur Varanasi

60

I 75 43 32 24

Category II III 149 134 86 77 64 58 48 43

IV 99 57 43 32

75 26 26 20

149 52 52 39

134 47 47 35

99 35 35 26

87 42

174 84

157 76

116 56

77 70 68 40

153 140 136 79

138 126 122 71

102 93 91 53

140

279

251

186

107

214

193

143

136 117

271 233

244 210

181 155

70 79 84 98 109 89 69 42 57 79 70 65 48

139 157 167 196 217 177 137 83 113 158 139 129 96

125 141 150 176 195 159 123 75 102 142 125 116 86

93 105 111 131 145 118 91 55 75 105 93 86 64

61

Finance Department

Sr. No.

90

91 92

93 94

Country (town) Aurangaabad Shimla Elsewhere Indonesia Jakrta Mataram Bali Island Surabaya Batam Island Bandar Lampung Semarang Medan Yogyakarta Menado Sofo Bandung Bogor Jayapura Malang Kupang Bengkula Ujang Pandang Palembang Banjarmansin Tanjung Pinang Ambon Elsewhere Iran All Areas Iraq Baghdad Elsewhere Ireland All Areas Italy Rome Milan Venice

Category II III 71 64 72 65 90 81

IV 47 48 60

81 69 80 71 72 56 54 57 63 59 51 57 46 45 50 23 34 49 32 32 31 31 38

162 137 159 141 143 112 107 114 126 118 102 113 91 89 99 46 67 98 64 63 61 61 76

146 123 143 127 129 101 96 103 113 106 92 102 82 80 89 41 60 88 58 57 55 55 68

108 91 106 94 95 75 71 76 84 79 68 75 61 59 66 31 45 65 43 42 41 41 51

92

183

165

122

70 54

139 107

125 96

93 71

136

272

245

181

129 131 124

258 262 247

232 236 222

172 175 165

I 36 36 45

Compendium of Instructions for Local Governments

Sr. No.

95

96

97

Country (town) Florence Elsewhere Jamaica Kingston Elsewhere (15 December -15 April) Elsewhere (16 April -14 December) Japan Tokyo Osaka Kyoto Yokohama Okinawa Kobe Nogoya Hiroshima Hakone Shimoda Furano Shodoshima Hakata Sapporro Nara Tsuruoa MJyazaki Kokowue, Kanazwa & Karatsu Saga, Nagasaki & Narita Chitose Kawasaki Sendaicity Okayama Shizuuk City Matsuyama Elsewhere Jordan Amman Jerusalem Aqaba Elsewhere

62

I 115 110

Category II III 229 206 220 198

IV 153 147

110 107 90

219 213 179

197 192 161

146 142 119

190 149 147 159 137 127 112 101 155 150 145 139 137 153 128 127 122 119 111 110 110 109 107 104 101 100

380 297 294 317 274 253 224 202 310 300 290 277 274 306 256 253 243 237 222 220 219 218 213 208 201 199

342 267 265 285 247 228 202 182 279 270 261 249 247 275 230 228 219 213 200 198 197 196 192 187 181 179

253 198 196 211 183 169 149 135 207 200 193 185 183 204 171 169 162 158 148 147 146 145 142 139 134 133

73 109 50 52

146 217 99 104

131 195 89 94

97 145 66 69

63

Finance Department

Sr. No. 98

99

100

101

102

103 104

105

Country (town) Kazakhstan Astana (Comfort & Okan Intercontinental) Astana (Elsewhere) Alma Ata (Ankara & Hayat Regency) Alma Ata (Elsewhere) Elsewhere Kenya Nairco Lamu Mombasa Naivasha Baringo & Nyeri Elsewhere Kiribati Kiribati/Christmas Island Outer Island Elsewhere Korea, Democratic Peoples Republic Pyongyang Elsewhere Korea, Republic of Seoul Cheju Island Pusan KyungiJv Daejon Changwon &Yousong Elsewhere Kuwait All Areas . Kyrgystan Bishkek Elsewhere Lao People’s Democratic Republic Vientiane Bokeo, Oudomxay & Thakhaek Luang Prabang Pakse

I

Category II III

IV

109 74 131 86 72

217 148 262 171 143

195 133 236 154 129

145 99 175 114 95

89 77 61 55 47 38

178 153 121 110 94 76

160 138 109 99 85 68

119 102 81 73 63 51

91 19 61

181 38 122

163 34 110

121 25 81

77 71

153 141

138 127

102 94

150 142 129 127 106 99 88

299 283 258 253 211 198 176

269 255 232 228 190 178 158

199 189 172 169 141 132 117

147

294

265

196

62 60

124 120

112 108

83 80

38 17 22 25

76 33 43 49

68 30 39 44

51 22 29 33

Compendium of Instructions for Local Governments

Sr. No.

106

107

108

109

110

111

112 113

114 115

Country (town) Savannakhet Phonsavanh Elsewhere Latvia Riga Elsewhere Lebanon Greater Beirut At Metn Bekka/Baaibeck BekaL/Chltaura Jounieh Khayzaran/Tyr Tripoli Elsewhere Lesotho Maseru Elsewhere Liberia Monrovia Elsewhere Libyan Arab Jamah iriya Tripoli Benghazi, Sirte & Misurate Elsewhere Lithuania Viiinius Elsewhere Luxmbourg All Areas Macedonia, Republic of Skopje (Aleksandar Palace) Skopje (Elsewhere) Elsewhere Macro All Areas Madagascar Antananarivo (Hiiton Mcar)

64

I 24 34 15

Category II III 48 43 67 60 30 27

IV 32 45 20

106 50

211 100

190 90

141 67

104 104 48 90 51 64 64 39

207 207 96 180 102 128 128 78

186 186 86 162 92 115 115 70

138 138 64 120 68 85 85 52

77 38

153 76

138 68

102 51

109 27

217 54

195 49

145 36

103 82 66

206 163 131

185 147 118

137 109 87

97 76

193 151

174 136

129 101

112

223

201

149

96 63 43

192 126 86

173 113 77

128 84 57

88

176

158

117

105

210

189

140

65

Sr. No.

116

117

118

119

Finance Department

Country (town) Antananarivo (Elsewhere) Antsirabe Diego Suerez Fort Dauphin Tulear Fianarantsoa Mahajanga Antsiranana Morondave/Toliary Nosy-Be Toamasina Tolagnaro Elsewhere Malawi Lilongwe (Capital & Cresta) Lilongwe (Elsewhere) Biantyre Mangochi Mzuzu Sallma Zomba Elsewhere Malaysia Kuala Lumpur Kota Kinabalu (Sabah) Kuching (Sarawak) Langkawi Penang Putra Jaya Elsewhere Maldives Male Elsewhere Resorts (Aug-April) Elsewhere Resorts (May - July) Elsewhere Mali Bamako (Sofitet Amitie) Bamako (Elsewhere)

I 66 24 81 22 22 20 25 21 22 56 27 30 15

Category II III 131 118 47 42 162 146 44 40 43 39 40 36 49 44 42 38 44 40 112 101 53 48 59 53 29 26

IV 87 31 108 29 29 27 33 28 29 75 35 39 19

61 29 51 39 40 57 39 20

121 58 102 77 79 114 77 40

109 52 92 69 71 103 69 36

81 39 68 51 53 76 51 27

69 65 54 56 61 50 42

137 130 108 111 122 99 83

123 117 97 100 110 89 75

91 87 72 74 81 66 55

62 82 62 15

123 163 124 29

111 147 112 26

82 109 83 19

90 81

179 162

161 146

119 108

Compendium of Instructions for Local Governments

Sr. No.

120 121 122

123

124

Country (town) Timbuctou & Mopati Elsewhere Malta All Areas Martinique Ail Areas Mauritania Nouakchott (Hotel Novota! & Marhaba) Nouakchott (Elsewhere) Nouadhidou Zouerate UNDP base in Kaedi Kiffa base Rosso Elsewhere Mauritius Port Louis/Mauritius Elsewhere - Rodrigues Island & Outer Island. Mexico Mexico City Manzanillo, Colima Cancun, Quintana Roo Ixtapa, Guerrero Acapuico, Guerrero Aguscalientes Ciudad Juarez, Chihuahua Coatzaccatcos, Veracruz Cocoyoc, Morelos Culiacan, Sinaloa Durango Guadalajara, Jaiisco Guanajuato Hemosillo, Sonora l-eon, Guanjuato Mazatlan, Sinaloa Merida, Yucatan Mexicali, Baja Ctaifornia Norte Monterrey, Nuevo Leon

66

I 56 47

Category II III 111 100 94 85

IV 74 63

104

207

186

138

102

203

183

135

83 75 57 49 36 41 34 30

166 150 114 98 72 81 67 60

149 135 103 88 65 73 60 54

111 100 76 65 48 54 45 40

102 42

204 83

184 75

136 55

116 81 106 75 82 71 74 80 62 80 80 86 80 80 73 80 80 65 74

231 161 211 149 163 141 147 159 123 159 159 171 159 160 146 159 159 130 148

208 145 190 134 147 127 132 143 111 143 143 154 143 144 131 143 143 117 133

154 107 141 99 109 94 98 106 82 106 106 114 106 107 97 106 106 87 99

67

Finance Department

Sr. No.

Country (town) Morelia, Michoacan Oaxaca, Pachuca, Hidalgo Puebia, Puebia Puerto Vallarta, Jaiisco Queretaro, Queretaro Saltillo, Cohauila San Luis Potosi, San Luis Potosi Tapahula, Chiapas Baja California Norte Tiaxcala, Tiaxcata Toluca Edo de Mexico Torreon, Coahuila Tuxtia, Gutierrez Beracnz, Veracruz Villahermosa, Tabasco Zacatecas, Zacatecas Cozume, Quintana Roo Cuerravaca, Morelos Cabo San Lucas, Baja California Sur Loreto, Haja, California Sur San Cristobal De la Casas, Chiapas Campeche, Campeche Neuvo Laredo, Tamaulipas Merida Matamoros, Tamufipas Tepic, Niarjarit Negates, Sonora Chetumal, Quinta Too Reynosa, Tamaulipas Corrutan, Chiapas Ensenda Baja Elsewhere

125

126 127

Moldova Kishinev Elsewhere Monaco All Areas Mongolia

I 67 69 65 78 84 79 76 65 80 66 54 61 62 80 57 65 74 69 62 59 52 52 77

Category II III 134 121 138 124 129 116 156 140 168 151 158 142 152 137 129 116 159 143 131 118 107 96 121 109 123 111 159 143 114 103 130 117 147 132 138 124 123 111 118 106 103 93 104 94 153 138

IV 89 92 86 104 112 105 101 86 106 87 71 81 82 106 76 87 98 92 82 79 69 69 102

47 45 42 42 41 41 40

94 90 83 83 82 81 79

85 81 75 75 74 73 71

63 60 55 55 55 54 53

107 65

214 130

193 117

1143 87

115

230

207

153

Compendium of Instructions for Local Governments

Sr. No.

128

129

130

131

132

Country (town) Uian Bater Bteewhere Montserrat All Areas (15 April -14 December) All Areas (15 December to 14 April) Morocco Rabat Agadir Casablanca Fes Laayoune Marrakech Quarzazate Tangiers Elsewhere Mozambique Maputo Beira & Sofaia Chimoio & Manica Nampuia Pmba & Coba Delgado Queiimane & Niassa Zambezia Lilchinga Elsewhere Myanmar Yangoon & Nay Pye Taiw Sandoway Maymo Lashio Pagan Kentung Kyaing Tong Taunggyi Mandalay Elsewhere Namibia Windhoek luderitz & Otavi

68

I 71 18

Category II III 141 127 36 32

IV 94 24

76 84

152 167

137 150

101 111

84 70 102 91 67 83 75 70 61

167 139 204 181 133 166 149 140 121

150 125 184 163 120 149 134 126 109

111 93 136 121 89 111 99 93 81

87 50 44 36 60 37 30

173 99 88 72 120 73 59

156 89 79 65 108 66 53

115 66 59 48 80 49 39

60 61 55 40 55 61 46 43 46 35

120 121 109 80 109 121 91 86 91 70

108 109 98 72 98 109 82 77 82 63

80 81 73 53 73 81 61 57 61 47

69 61

138 121

124 109

92 81

69

Sr. No.

133 134

135 136

Finance Department

Country (town) Grootfontein Karasburg Katima Muiilo & Maltahohe Keetmanshoop Omaruru Ondangwa Opuwo OshaRati Oijiwarongo Swakopmund Walvis Bay Elsewhere Nauru All Areas Nepal Katmandu Nepalgunj Pokhara Elsewhere Netherlands Al! Areas Netherlands Antilles 15 April to 15 December Aruba St. Eustasius St. Maarten Curacao Bonaire Saba Elsewhere 16 December to 14 April Aruba St. Eustasius St. Maarten Curacao Bonaire Saba

I 59 61 43 71 65 51 70 56 55 60 60 37

Category II III 118 106 121 109 86 77 141 127 129 116 101 91 139 125 112 101 110 99 119 107 119 107 74 67

IV 79 81 57 94 86 67 93 75 73 79 79 49

51

102

92

68

60 22 57 20

120 44 113 39

108 40 102 35

80 29 75 26

148

296

266

197

145 107 115 131 101 112 51

290 213 230 262 202 223 101

261 192 207 236 1821 201 91

193 142 153 175 135 149 67

166 124 147 146 126 136

332 247 294 292 251 272

299 222 2.65 263 226 245

221 165 196 195 167 181

Compendium of Instructions for Local Governments

Sr. No. 137 138

139

140

141

Country (town) Elsewnere New Calendonia All Areas New Zealand Wellington. Auckland & Chnstchurch Elsewhere Nicaragua Managua Elsewhere Niger Niamey (Hotel Gaweye) Niamey (Elsewhere) Agadez Maradi Elsewhere Nigeria Abuja Lagos (Le Meridien & Sheraton) Lagos (Federal Palace) Lagos (Hotel Hilton) Lagos (Elsewhere) Port Harcourt Ota Katsina Ibadan Kano Maiduguri Sokoto Yola Minna UNDP Guest House Lagos Kaduna llorin Enugu Ijebu-Ode Benin City Baunchi

70

I 55

Category II III 109 98

IV 73

91

182

164

121

94 89

188 177

169 159

125 118

110 34

198 61

147 45

220 68

104 62 47 42-4 ^29

207 124 94 84 58

186 112 85 76 52

138 83 63 56 39

92 150 124 108 69 57 71 54 52 52 45 45 44 41 61 39 35 34 34 35 31

183 299 247 216 138 113 142 107 104 103 90 89 88 82 122 77 70 67 68 70 61

165 269 222 194 124 102 128 96 94 93 81 80 79 74 110 69 63 60 61 63 55

122 199 165 144 92 75 95 71 69 69 60 59 59 55 81 51 47 45 45 47 41

71

Sr. No.

142 143 144

145

146

Finance Department

Country (town) Jos Owerri Makurili' Calabar Abeokuta Elsewhere Niue All areas Norway All Areas Oman Muscat Salalah Nizwa Elsewhere Panama Bambito Panama City Colon Contadora Island Elsewhere Papua New Guinea Port Moresby Alotau Buka Buloto Daru Goroka Kainantu Kavieng Kirn be Kinuga Kundiawa Lae Lorengau Madang Mendi

I 31 30 25 23 20 34

Category II III 62 56 59 53 50 45 46 41 40 36 68 61

IV 41 39 33 31 27 45

57

113

102

75

120

240

216

160

102 68 66 58

204 136 132 116

184 122 119 104

136 91 88 77

76 80 62 76 35

152 1591 124 152 69

137 143 112 137 62

101 106 83 101 46

123 77 63 75 68 89 64 64 57 80 87 80 64 75 64

246 153 126 149 136 178 127 127 113 160 173 160 127 149 127

221 138 113 134 122 160 114 114 102 144 156 144 114 134 114

164 102 84 99 91 119 85 85 75 107 115 107 85 99 85

Compendium of Instructions for Local Governments

Sr. No.

147

148

149

150

151

Country (town) Minj Mt. Hagen Popondetta Rabaul Vanimo Wewak Tabubil Kieta Laloata Elsewhere Paraguay Asuncion Elsewhere Peru Lima Cuzco Puno Elsewhere Philippines Manila Bacoiod City Cagayan De Oro Calatagan Cebu City Dava City Laoag Oiongapo City Tagatay Ternate Taeloban/Banaue Baguio city Elsewhere Poland Warsaw (Sheraton, Holiday Inn & Victoria) Warsaw (Elsewhere) Elsewhere Portugal

72

I 49 88 69 70 50 71 66 94 67 42

Category II III 97 87 176 158 137 123 139 125 99 89 142 128 132 119 188 169 134 121 84 76

IV 65 117 91 93 66 95 88 125 89 56

58 27

116 53

104 48

77 35

103 71 60 52

206 141 120 104

185 127 108 94

137 94 80 69

80 45 53 46 50 55 46 44 38 47 40 36 25

159 90 106 91 100 110 91 87 76 94 79 71 50

143 81 95 82 90 99 82 78 68 85 71 64 45

106 60 71 61 67 73 61 58 51 63 53 47 33

128 89 82

256 178 163

230 160 147

171 119 109

73

Sr. No. 152

153 154 155

156

157

158

159

160

161

Finance Department

Country (town) All Areas Puerto Rico All Areas (20 December - 30 April) All Areas (1st May to 19 December) Qatar All Areas Reunion Alt Areas Romania Bucharest (Marriott) Bucharest (Elsewhere) Brasov City (Hotel Aro) Brasov City (Elsewhere) & Elsewhere Russian Federation Moscow St. Petersburg Sochi (1 June to 15 October) Sochi (16 October to 31 May) Elsewhere Rawanda Kigali Butare Kisenyi Kibungo Elsewhere St. Kitts/Nevis All Areas (15 April to 14 December) All Areas (15 December -14 April) St. Lucia All Areas (15 April -14 December) All Areas (15 December -14 April) St. Vincent All Areas (15 April -14 December) All Areas (15 December -14 April) Samoa Upoln-Apia Savaij/Salelologa

I 138

Category II III 276 248

IV 184

84 74

167 147

150 132

111 98

77

154

139

103

93

186

167

124

164 109 97 62

327 217 194 123

294 195 175 111

218 145 129 82

142 112 96 84 63

284 224 192 168 126

256 202 173 151 113

189 149 128 112 84

99 28 56 40 26

197 56 111 79 51

177 50 100 71 46

131 37 74 53 34

101 114

202 227

182 204

135 151

101 116

201 209

181 155

134 232

97 113

193 226

74 203

129 151

61 41

121 81

109 73

81 54

Compendium of Instructions for Local Governments

Sr. No.

162 163

164

165

Country (town) Salelologa (Hotel Safua/Bay View) Salelologa (Elsewhere) Elsewhere Sao Tome & Principe All Areas Saudi Arabia Riyadh AI-Khobar Jeddah Makka Dammam AI-Jubail Madina Munawara Taif Dhah an & Al Baha Yanbu Abha Qasim Gizan Elsewhere Senegal Dakar Cap Skirring Sally M'Bour Ziguinchor Poubacounta Kaolack Tarn Bacounda St. Louis Diovrbel Kolda & Thies Elsewhere Serbia & Montenegro (Yugoslavia) Belgrade Podgerica Pristina Montenegro Elsewhere

74

I 48 29 15

Category II III 96 86 57 51 29 26

IV 64 38 19

87

173

115

96 85 82 89 87 101 97 97 89 81 86 77 63 62

191 169 164 178 173 202 193 193 177 161 172 154 126 124

156 172 152 148 160 156 182 174 174 159 145 155 139 113 112

127 113 109 119 115 135 129 129 118 107 115 103 84 83

92 66 56 50 48 47 45 44 41 36 33

183 131 111 99 96 93 89 88 82 72 66

165 118 100 89 86 84 80 79 74 65 59

122 87 74 66 64 62 59 59 55 48 44

186 61 70 55

171 121 139 110

154 109 125 99

114 81 93 73

75

Sr. No. 166 167

168 169

170

171

172 173

Finance Department

Country (town) Serbia Elsewnere Seychelles All Areas Sierra Leone Freetown (Hotels Cape Sierra & Mammy Yoki, Tokey Vill St Michael, Zakka Cotton, Cl. Softel, . Bintumani) Freetown (Elsewhere) Bo & Makeni Kenama Elsewhere Singapore All Areas Slovak Republic Bratislava Elsewhere Slovenia Ljubljana Bled Elsewhere Solemen Islands Honiara Auki Gizo Munda Elsewhere Somalia Ail Areas South Africa Pretoria Cape Town Durban East London Johanesburg Rustenburg Ulindi Port Elizebeth, Biose Mofwtein Kimberley &

I 45

Category II III 90 81

IV 60

134

241

179

268

81

161

145

107

52 25 25 24

103 50 49 47

93 45 44 42

69 33 33 31

118

236

212

157

120 39

240 77

216 69

160 51

85 59 54

170 117 107

153 105 96

113 78 71

53 35 39 45 13

106 69 78 90 26

95 62 70 81 23

71 46 52 60 17

49

98

88

65

77 87 77 67 83 69 55 62

153 174 153 133 166 137 109 123

138 157 138 120 149 123 98 111

102 116 102 89 111 91 73 82

Compendium of Instructions for Local Governments

Sr. No.

174

175

176

177

178

179

Country (town) Withbank Transvaal Elsewhere Spain Madrid Barcelona Valencia Elsewhere Sri Lanka Colombo Kandy Elsewhere Sudan Khartoum (Hilton, Grand Holiday, Khartoum Plaza, Friendship Palace & Meridien) Khartoum (Elsewhere) Juba Port Sudan Rumbek Gedaref Elsewhere Suriname All Areas Swaziland Mbabane Ezulvini (Royal Swazi Hotel) Ezulvini (Elsewhere) Manzini Mhlambanyatsi Nhlangano Piggs Peak Elsewhere Sweden Stockholm Gothenburg Malmo

I

76

Category II III

IV

61 49

121 98

109 88

81 65

148 125 105 86

296 249 209 172

266 224 188 155

197 166 139 115

56 48 34

111 96 67

100 86 60

74 64 45

117

234

211

156

63 63 60 32 52 30

126 126 120 64 103 60

113 113 108 58 93 54

84 84 80 43 69 40

78

156

140

104

86 170 110 60 84 89 116 52

171 340 220 120 167 178 231 103

154 306 198 108 150 160 208 93

114 227 147 80 111 119 154 69

132 77 123

264 154 246

238 139 221

176 103 164

77

Sr. No. 180 181

182 183

184

185

Finance Department

Country (town) Elsewhere Switzerland All Areas Syrian Arab Republic Damascus Aleppo Deir-Ezzor Lattakia Palmyra Elsewhere Tahiti All Areas Tajikistan Dushambe Elsewhere Tanzania Republic of Dar es Salam (Golden Tulip, Holiday Inn, Protea, Royal Palm, Sea Cliff) Dar es Salam (Elsewhere) Arusha Mwanza Zanzibar (Blue Bay, Emerson & Green, Serena) Zanzibar Tanga Elsewhere Thailand Bangkok Cha Am Chiang Mai Hua Hin Kanchanaburi Nakorn Phatom (Hotel Rose Garden) Pattaya Phuket Rayong Songkla & Hat-Yai Nae Hong Son

I 89

Category II III 178 160

IV 119

125

249

224

166

89 61 82 72 99 51

178 122 164 144 197 101

160 110 148 130 177 91

119 81 109 96 131 67

132

264

238

176

84 70

167 140

150 126

111 93

100

199

179

133

60 47 60 122 81 72 49

120 94 119 244 161 143 98

108 85 107 220 145 129 88

80 63 79 163 107 95 65

74 60 41 69 26 47 54 51 51 30 41

147 120 81 137 52 94 107 102 102 59 82

132 108 73 123 47 85 96 92 92 53 74

98 80 54 91 35 63 71 68 68 39 55

Compendium of Instructions for Local Governments

Sr. No.

186

187 188

189

190

191

192

193

Country (town) Chinng Rai Ait, Pathunmthani Surat Thani Nakom Phatom (Elsewhere) & Elsewhere Togo Lome Kara Elsewhere Tokelau All Areas Tonga Nuku’Alofa Vava’u Elsewhere Trinidad/Tobago Trinidad All Areas Tobago All Areas (15 April to 15 Dec) Tobago All Areas (16 Dec to 14 April) Trust Territory of the Pacific Islands Saipan Keror (Palau) / Turk / Majuro / Yap / Ponape Kasrae Elsewhere Tunisia Tunis Elsewhere Turkey Ankara Antalya Bursa Istanbul Izmir Southeastern Anatolia Elswhere (Commercial Accommodation) Elsewhere (Government Guest Houses) Turkmenistan All Areas

78

I 32 36 29 25

Category II III 64 58 71 64 57 51 49 44

IV 43 47 38 33

79 45 25

158 89 50

142 80 45

105 59 33

42

83

75

55

42 53 37

83 106 74

75 95 67

55 71 49

94 102 116

187 203 232

168 183 209

125 135 155

127 91 53 11

254 182 106 21

229 164 95 19

169 121 71 14

66 49

132 97

119 87

88 65

62 76 66 112 60 31 45 12

123 152 131 223 120 62 89 24

111 137 118 201 108 56 80 22

82 101 87 149 80 41 59 16

95

189

170

126

79

Sr. No. 194

195

196

197

198

199

200

Finance Department

Country (town) Turks & Caicos Islands Grand Turk (14 April to 21 December) Grand Turk (22 December to 13 April) Providenciales (14 April to 21 Dec) Providenciales (22 Dec to 13 April) Tuvalu Funafuti Elsewhere Uganda Kampala (Sheraton & Nile) Kampala (Elsewhere) Entebbe (Lake Victoria, Imperial Resort Beach) Entebbe (Elsewhere) Jinja Mbalo & Kabale Kasese Mukono Mweya Mbarara Elsewhere Ukraine Kiev (Kiev Skaya, Salut, National & Premier Palace) Kiev (Elsewhere) Elsewhere United Arab Emirates Abu Dhabi Dubai Elsewhere United Kingdom London Elsewhere United States of America New York Washington Chicago

I

Category II III

IV

101 104 105 115

201 207 210 229

181 186 189 206

134 138 140 153

61 20

122 39

110 35

81 26

109 78 102 82 45 42 39 34 57 50 27

217 156 203 164 89 84 78 68 114 99 54

195 140 183 148 80 76 70 61 103 89 49

145 104 135 109 59 56 52 45 76 66 36

132

263

237

175

82 74

163 147

147 132

109 98

99 112 87

198 223 173

178 201 156

132 149 115

161 142

321 283

289 255

214 189

128 124 116

256 248 231

230 223 208

171 165 154

Compendium of Instructions for Local Governments

Sr. No.

201

202

203

204

205

Country (town) Boston San Francisco Los Angeles Honolulu Philadelphia Miami Elsewhere Uruguay Montevideo Punta Del Este (Dec-March) Punta Del Este (Apr-Nov) Elsewhere Uzbekistan Tashkent Samarkand Bukhara Elsewhere Vanuatu Port Via Santos Tana Island Elsewhere Venezuela Caracas Caraballeda Barquioimiento, Puerto & La Cruz Barcelona & Maturin Maracaibo & Valencia Margarita Curnana Puerto Ordaz Elsewhere Vietnam Hanoi Da Nang & Quang Nam Quang Ninh & Hai Phong Ho Chi Minh City

80

I 130 140 110 110 102 102 84

Category II III 259 233 279 251 220 198 220 198 203 183 204 184 167 150

IV 173 186 147 147 135 136 111

56 80 47 42

112 160 93 84

101 144 84 76

75 107 62 56

64 50 48 40

127 99 96 79

114 89 86 71

85 66 64 53

107 73 61 32

214 146 122 63

193 131 110 57

143 97 81 42

96 86 57 47 65 63 52 84 35

191 171 114 93 129 126 104 168 70

172 154 103 84 116 113 94 151 63

127 114 76 62 86 84 69 112 47

86 54 52 65

171 107 103 129

154 96 93 116

114 71 69 86

81

Sr. No.

206

207 208

209

210

Finance Department

Country (town) T. Thien & Hue Elsewhere Virgin Islands U.S. All Areas (15 December to 30 April) All Areas (1 May to 14 December) Wallis & Futuna Island All Areas Yemen Sana’a (Hotels Taj Sheba & Sheraton) Sana’a (Elsewhere) Aden (Moven Pick, Aden & Sheraton) Aden Mukalla Taiz Hodeida Elsewhere Zambia Kitwe Lusaka Livingstone Ndola Siavonga Mansa, Luapula Province & Solwezi Kabwe Kasama Elsewhere Zimbabwe Harare (Mickles, Sheraton, Monomotapa & Meikles Resident) Harare (Elsewhere) Victoria Falls Elsewhere ----------

I 44 31

Category II III 88 79 62 56

IV 59 41

103 92

206 183

185 165

137 122

84

167

150

111

99 67 99 63 84 80 74 39

198 133 198 126 167 160 148 78

178 120 178 113 150 144 133 70

132 89 132 84 111 107 99 52

67 87 61 54 44 47 32 26

133 174 121 108 87 94 64 51

120 157 109 97 78 85 58 46

89 116 81 72 58 63 43 34

82

163

147

109

61 82 58

121 164 116

109 148 104

81 109 771

No. FD(FR)11-5/82(P-III) GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 19th March, 2007.

Compendium of Instructions for Local Governments

Subject:

82

THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006 -CORRECTION SLIP NO.3.

Sir, The following substitutions are made in Part-II - Special Powers to Certain Departments and Officers, under heading - Communication & Works, Irrigation & Power Public Health Engineering Departments of Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006:Sr.# 2.

Name of Power

To whom delegated (b) Maintenance (ii) Chief & Repair Engineers. (ii) In case of Ordinary and Special Repairs to Residential Buildings.

Extent (Existing) Powers equal to the powers for the grant of Technical Sanction for such works

(iii) Superin- Powers equal to tending the powers for Engineers the grant of Technical Sanction for such works.

(iv) Executive Engineers

2.

Powers equal to the powers for the grant of Technical Sanction for such works.

Extent (Substituted) Powers equal to the powers for the grant of Technical Sanction of ordinary and special repairs to non-residential buildings viz Full powers. Powers equal to the powers for the grant of Technical Sanction of ordinary and special repairs to non-residential buildings viz upto Rs.15.00 lac in each case. Powers equal to the powers for the grant of Technical Sanction of ordinary and special repairs to non-residential buildings viz upto Rs.3.00 lac in each case.

The omission is regretted. -----------No. FD(FR)11-2/89(Prov) GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 26th March, 2007

83

Finance Department

Subject:

SANCTION OF RE-IMBURSEMENT OF MEDICAL CLAIM IN RESPECT OF THE DESIGNATED SANCTIONING AUTHORITIES -CLARIFICATION THEREOF.

Sir, Kindly refer to the subject as cited above, 2. Your kind attention is invited to item of expenditure at Sr. No.21 under Part-l of the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006, inter-alia stating the extent of powers of designated authorities to sanction reimbursement of medical charges. A question has arisen as to whether the designated sanctioning authority is empowered to accord sanction for reimbursement of medical charges in his own favour. 3. The matter has been examined in the Finance Department and it has been determined that the principle of financial propriety warrants that no authority should exercise its powers of sanctioning expenditure or to pass an order, which will be directly or indirectly to his own advantage, in terms of clause (3) of rule 2.10(a), of PFR Vol-I. Further, a clarification made vide FD’s letter No. 1035-1 (A)/57, dated 11th October, 1957, on the exercise of powers by Heads of Departments / Heads of Attached Departments to sanction reimbursement of medical charges, laid down the fundamental principle that the delegatees would sanction only such expenditure which is incurred by the government servants under their administrative control. 4. It is, accordingly, clarified that the designated sanctioning authorities viz Heads of Administrative Department / Heads of the Attached Department / Registrar, Lahore High Court, Lahore / District and Sessions Judge, shall obtain the sanction of expenditure incurred by them on the medical treatment of themselves or the members of their respective families, as admissible under the rules, from the authority under whose administrative control they are working. 5.

Further necessary action may be taken accordingly. -----------GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 29th March, 2007

NOTIFICATION No. FD(FR)11-5/82 (P-III). In exercise of the powers conferred vide sub-rule 2(e) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to confer, on the Director General, Monitoring & Evaluation, Planning & Development Department, Punjab, Lahore, the financial powers of an Administrative Department as prescribed in Part-1, Powers Common To All Departments of the Second Schedule to the Rules ibid. ------------

Compendium of Instructions for Local Governments

84

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 31st March, 2007 NOTIFICATION No. FD (FR) 11-5/82. In exercise of the powers conferred vide sub-rule 2(e) & (f) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to confer, on the following officers of Civil Service Reforms / Change Management Unit (CSR / CMU), Government of the Punjab, Services, Services & General Administration Department, Lahore, the financial powers, as shown against each, as prescribed in Part-1, Powers Common To All Departments of the Second Schedule to the Rules ibid: (i) Secretary / Director General Administrative Department (ii) Additional Secretary / Director Category-1 Officer (iii) Deputy Secretary / Deputy Director Category-11 Officer -----------No. FD(FR)11-2/89 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 24th April, 2007 Subject:

EXERCISE OF FINANCIAL POWERS UNDER THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006 -CLARIFICATION.

Sir, I am directed to refer to the subject noted above and to state that certain quarters have raised observations with regard to the extent of application of certain powers vis-avis the items of expenditure contained in Part-1 - Powers Common to All Departments, of the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006. 2. These points have been examined and are clarified as hereunder to obviate any misapplication of the relevant provision:(i)

(ii)

Observation Upto what extent, sanctions under local powers could be obtained during a year by a DDO from some higher category of officer/ Administrative Department in terms of clause (c)(ii) of Annex-D to Rule 15.2 of PFR Vol-I. Whether

the

higher

Clarification The aggregate extent of financial sanction which could be given to a DDO, inclusive of those given by the DDO himself, shall not exceed the ceiling of the powers delegated to the respective designated authority, who had lastly accorded such sanction, in exercise of his powers mentioned under column 4 at Sr. 2(b).

authority The reply is in the affirmative.

85

Finance Department

Observation empowered to grant sanction for local purchase under the prescribed limits vide Sr.No.2(b) could give sanction, to the stated extent, to each DDO working under him. (iii) The aggregate extent of financial sanction which could be obtained by a DDO, during a financial year, from the authorities above him vested with delegated powers in the matter of local purchase under clause (C)(ii) of Annexure-D under Rule 15.2 of PFR Vol-I. Whether quotations throughwide publicity, where prescribed, would be necessary before granting sanction in terms of powers at Sr. No.2(a) in respect of all items of expenditure spelled out under sr. no. 2b(i) to 2(b) (xxv) as clarified vide Finance Department circular letter No. FD(FR)II-1/78-Vol.II, dated 11.12.88.

Clarification

The reply is in the affirmative. The items of expenditure which could be incurred vide powers under Sr. No. 2(b)(i) to (xxv) are all included in Sr.No.2(a). Further, the item at sr.no.2, prescribes not only the extent of powers vis-a-vis each item of expenditure, but also stipulates the procedure for procurement /purchase/ hiring etc. viz (i)

Sanction would be accorded vide powers under Sr. No.2(a), where purchases have been effected under Purchase Manual or through advertised tender enquiry in terms of Rule15.2(c) of PFR Vol-I.

(ii)

Sanction for stores / stocks etc. procured through Rate Contract / Running Contract or from Government Controlled Units would be accorded as provided vide instructions contained in FD letter No. even dated 11,10.2000.

(iii) Sanctions would be accorded vide powers at Sr. No.2(b)(i) to Sr.No.2(b)(xxv) where procurement / purchases, hiring etc. have been made through limited tender enquiry in terms of clause (c) of Annex-D - quite in line with the provisions in Note-i (iv) under para 2 of the Purchase Manual. (iv)

(iv)

Whether the stores under small order could be procured after obtaining single quotation or it has to be

The purchases upto the extent of small order i.e. upto Rs.10,000/may be made on single quotation basis. Purchase against small order could be made through a single quotation - basis, to the prudence of financial propriety by the

Compendium of Instructions for Local Governments

(v)

(vi)

Observation processed on the pattern of limited tender inquiry. What does the nomenclature in each case denote in the matter of exercise of powers under Sr. No. 2 (b) (xix).

86

Clarification DDO.

‘In each case’ connotes incurrence of expenditure on each occasion or each event in the discharge of function specific to the department. The powers to sanction expenditure Since the Liveries Rules originally for the purchase of liveries appear to contained in PFR Vol-II stand deleted, the have been omitted in the Punjab expenditure relating thereto may be Delegation of Financial Powers sanctioned, if so required, vide powers Rules. 2006. provided against “Others” at Sr. No, 2 (b) (xxv). ----------

No.FD.SR-1-9-21/2006 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 27th April, 2007 Subject:

QUALIFICATION ALLOWANCE FOR THE PROJECT MANAGEMENT PROFESSIONALS (PMP) CERTIFICATION

Sir, I am directed to refer to the above-mentioned subject and to say that Governor of the Punjab has been pleased to approve Project Management Professionals (PMP) Qualification Allowance at rate of Rs.5,000/- PM to the officers of the Punjab Government possessing the PMP Certification for a period of two years upto June, 2008 i.e. for the financial year 2006-2007 & 2007-2008. -----------No. IT(FD)3-1/95-Vol-III GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 2nd May, 2007 Subject:

OBSERVANCE OF FINANCIAL DISCIPLINE IN THE PROVINCIAL/DISTRICT GOVERNMENTS, SPECIALLY DURING THE MONTH OF JUNE

Kindly refer to the standing instructions contained in this department’s circular letter No .IT (FD) 3-1/95-Vol-ll, dated 8th May, 2001 on the above cited subject, prescribing various stipulations (cut-off dates) in the matter of (I) utilization of budget (ii) contracts (iii) submission of claims to the Accountant General, Punjab/District

87

Finance Department

Accounts Officer/Treasury Officers and (iv) payments through government cheques etc. 2. In order to facilitate maximum discharge of liabilities by government departments/ district governments for the financial year ending 30 th June 2007, it has been decided to extend the stipulations for submission of claims/cheques to the AG (Pb) / DAOs / T.O. Lahore upto 28th June 2007 in relaxation of the respective conditions contained in the circular letter of 8th May, 2001. 3. The policy instructions/relaxations, as above, shall only be applicable in the context of payments pertaining to Provincial Account No.1 (Non-Food), Account No.II (Food), and District Fund Account No.IV, unless otherwise restricted by the respective district government for the latter. 4. However, the provisions regarding observance of normal office/banking hours as contained in para 2(e) of the circular letter under reference shall remain enforced, as before, for the provincial and district government’s payments respectively. 5.

These relaxations shall only apply to the financial year 2006-2007.

6.

These instructions shall NOT apply to Federal Government payments. No. FD.SR-1/1-480/2006 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore the 15th May, 2007

Subject:

CASES OF MEDICAL RE-IMBURSEMENT CLAIMS SENT TO THE FINANCE DEPARTMENT FOR SANCTION

Sir, I am directed to refer to this Department’s letter of even number dated 07 th February, 2007 on the above-mentioned subject and to say that power delegated at Serial No. 21 (iii) of the Punjab Delegation of Financial Powers Rules, 2006 has been deleted. It is accordingly clarified that Honourable Chief Justice of the Lahore High Court, in light of a judgment of the Honourable Supreme Court of Pakistan already has full powers to sanction expenditure on any item from within the allocated budget of the Lahore High Court. 2. Contents of the above-mentioned letter dated 7th February, 2007 may please be deemed substituted / amended to that context accordingly. ---------GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 23rd May, 2007 NOTIFICATION No. FD (FR)11-2/89. In exercise of the powers conferred vide sub-rule 2 (e) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to confer, on the Director General, Anti Corruption Establishment, Punjab,

Compendium of Instructions for Local Governments

88

Lahore, the financial powers as of an Administrative Department, for the purchase of durable goods and grant of Administrative Approval of development schemes, as prescribed in Part-1 Powers Common To All Departments, of the Second Schedule to the Rules ibid. ---------No. FD(FR)11-2/89 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 5th June, 2007 Subject:

DELEGATION OF FINANCIAL POWERS TO THE EXECUTIVE DISTRICT OFFICERS BS-20 (W&S). CITY DISTRICT GOVERNMENTS

Consequent upon the up-gradation of the posts, of Executive District Officers (Works & Services) from BS-19 to BS-20, in the City District Governments in the Punjab, vide No. SOH-III(C&W)5-10/2006-07(Strength-C&W), dated 25-07-2006, a qualified Engineer appointed, in the prescribed manner, viz on regular/officiating/current charge/acting charge basis, as Chief Engineer and posted as EDO(W&S), City District Government, may exercise the powers as of the Chief Engineer, under Part-II Special Powers of Certain Departments and Officers - Communication & Works Department of the Second Schedule to the Punjab Delegation of Financial Powers Rules. 2006. 2. The notification No. even, dated 14th October, 2006, shall stand amended to the above stated extent. 3. The notification No. even, dated 21st February, 2007 shall stand withdrawn, with immediate effect. ---------GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 15th June, 2007 NOTIFICTION No. FD(FR)11-5/82. In exercise of the powers conferred vide sub-rule 2 (f) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to direct that following addition shall be made under Part-11 - Officers in Category-11 of First Schedule to the Rules ibid. AMENDMENT 20.

“Director Administration, Sustainable Development of Walled City Project, Lahore, (SDWCL)” ---------GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

89

Finance Department

Dated Lahore, the 11th July, 2007 NOTIRCATION No. FD (FR) 11-2/89. In exercise of the powers conferred upon him under Article 119 of the Constitution of Islamic Republic of Pakistan, 1973, the Governor of the Punjab, is pleased to direct that in the Punjab Delegation of Financial Powers Rules, 2006, the following amendment shall be made, namely:AMENDMENT Note 3 under serial number 9 in Part-l of the Second Schedule to the Rules ibid shall be substituted, as under:Note-3: “The Chairman, Punjab Public Service Commission (PPSC), Lahore, shall have full powers of re-appropriation of funds from one head of account to another head of account within the allocated budget of the PPSC, Lahore. ---------No. FD.SR-III-4-80/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 23rd July, 2007 Subject:

GRANT OF INCREASE IN PENSION OF CIVIL PENSIONERS OF PUNJAB GOVERNMENT

Sir I am directed to state that the Governor of the Punjab has been pleased to grant increase in pension to civil pensioners with effect from 01-07-2007, at the following rates:(a) (b)

Pensioners who retired prior to 01-07-1997. Pensioners who retired between 01-07-1997 to 30-06-2007.

20% 15%

2. For the purpose of admissibility of increase in pension sanctioned in this notification the term ‘Pension’ means ‘Pension being drawn. 3. The increase will also be admissible on family pension granted under the Pension Rules of the Government of the Punjab as well as on the Compassionate Allowance if being drawn by any pensioner. 4. If the gross pension sanctioned by Government of the Punjab is shared with any Government in accordance with the Rules of the Government of the Punjab, the amount of increase in pension will be apportioned between the Government of the Punjab and the other Government concerned on proportionate basis.

Compendium of Instructions for Local Governments

90

5. The increase in pension sanctioned in this notification will not be admissible on Special Additional Pension allowed in lieu of pre-retirement Orderly Allowance. 6. In case of re-employed pensioners, the increase in pension sanctioned in this notification shall not be admissible to them during the period of their re-employment. 7. The benefit of increase in pension sanctioned in this notification will also be admissible to those civil pensioners of the Punjab Government who are residing abroad “other than those residing in India and Bangladesh) who retired on or after 15.8.1947 and are not entitled to or are not in receipt of pension increase under the British Government's Pension (Increase) Acts. The payment will be made at the applicable rate of exchange. ------------

Annexure ANNEXURE TO FINANCE DEPARTMENT’S NOTIFICATION No. FD.PC.2-1/2007, Dated 23-07-2007 Existing Pay Scales - 2005

Revised Pay Scales – 2007

BPS

Min.

Incr.

Max.

Stages

BPS

Min.

Incr.

Max.

Stages

1

2150

65

4100

30

1

2475

75

4725

30

2

2200

75

4450

30

2

2530

85

5080

30

3

2275

85

4825

30

3

2615

100

5615

30

4

2345

100

5345

30

4

2700

115

6150

30

5

2415

115

5865

30

5

2780

135

6830

30

6

2485

125

6235

30

6

2860

145

7210

30

7

2555

140

6755

30

7

2840

160

7740

30

8

2655

150

7155

30

8

3055

175

8305

30

9

2770

165

7720

30

9

3185

190

8885

30

10

2865

185

8415

30

10

3295

215

9745

30

11

2980

200

8980

30

11

3430

230

10330

30

12

3155

225

9905

30

12

3630

260

11430

30

13

3365

245

10715

30

13

3870

285

12420

30

14

3565

275

11815

30

14

4100

315

13550

30

15

3780

305

12930

30

15

4350

350

14850

30

91

Finance Department

16

4375

340

14575

30

16

5050

390

16750

30

17

7140

535

17840

20

17

8210

615

20510

20

18

9355

675

22855

20

18

10760

775

26260

20

19

14260

705

28360

20

19

16400

810

32600

20

20

16915

1095

32245

14

20

19455

1260

37095

14

21

18750

1230

35970

14

21

21565

1415

41375

14

22

20055

1440

40215

14 22 ----------

23065

1655

46235

14

No.FD.PC-2-1/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 23rd July, 2007 Subject:

REVISION OF BASIC PAY SCALES AND ALLOWANCES- 2007 OF CIVIL EMPLOYEES OF PUNJAB GOVERNMENT (BS-1 TO 22)

Sir, I am directed to state that the Governor of the Punjab has been pleased to sanction Revision of Basic Pay Scales and Allowances for civil employees of the Government of the Punjab in BPS-1 to BPS-22, with effect from 1.7.2007, as detailed below: PART-I - BASIC PAY SCALES « (a)

Basic Pay Scales: The revised Basic Pay Scales, 2007 shall replace the existing Basic Pay Scales, 2005 as shown in the Annexure to this notification.

(b)

Fixation of Pay of the Existing Civil Servants:

(i)

The basic pay of an employee in service as on 30-06-2007 shall be fixed in the Revised Basic Pay Scale on point to point basis i.e. at the stage corresponding to that occupied by him above the minimum of Basic Pay Scales, 2005.

(ii)

In case of Personal Pay being drawn by an employee as part of his basic pay beyond the maximum of his scale on 30-06-2007, he will continue to draw such pay in the Revised Basic Pay Scales, 2007 at the revised rates.

Compendium of Instructions for Local Governments

92

(c)

Fixation of Pay of the Existing Contract Employees:

(i)

Contract employees whose appointments have been made in the prescribed pay scales of the posts and are drawing salary in the Basic Pay Scales, 2005, their pay shall be fixed in the Revised Basic Pay Scales, 2007 with effect from 01-07-2007 in the prescribed manner.

(ii)

An increase at the rate of 15% on initial of the pay shall be allowed to the contractual appointees as "Special Allowance" who are in receipt of pay package slightly higher than the standard pay package prescribed under the Contract Appointment Policy dated 29-12-2004.

(iii) Contract employees who have been allowed Special Pay Package with lucrative pay (i.e. pay considerably higher than the pay scale of the post including Special House Rent Allowance/Utility charges etc) shall continue to be governed by the existing terms & conditions as laid down in. the document of their contract appointment. (d)

Annual Increment: Annual increment shall continue to be admissible subject to the existing conditions, on 1st of December each year. However, the first annual increment of existing employees in basic pay scales, in which their pay is fixed on 01-07-2007 shall accrue on 1st December, 2007. PART-11 – ALLOWANCES

(e)

Special Additional Allowance, Special Relief Allowance and Ad-hoc Relief: The Special Additional Allowance, Special Relief Allowance and Ad-hoc Relief shall continue to be admissible at frozen level on existing conditions.

(f)

Dearness Allowance: Dearness Allowance @ 15% sanctioned w.e.f. 1.7.2006 shall stand frozen at the level of its admissibility as on 30.6.2007 and the amount shall continue to be admissible to the entitled recipients until further orders but it will not be admissible to new entrants joining Government service on or after 01.07.2007.

2. All existing rules/orders on the subject shall be deemed to have been modified to the extent indicated above. All existing rules/orders not so modified shall continue to be in force under this scheme. -----------No. FDSR-I-8-3/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 23rd July, 2007

93

Finance Department

Procedure contained in Finance Division’s O.M. No. F.1(7)R-10/93-471/07 dated 30-06-2007 adopted by the Government of the Punjab is forwarded for information, guidance and record. GOVERNMENT OF PAKISTAN Finance Division (Regulation Wing) No. F.1(7)R-10/93-471/07 Dated Lahore, the 30th June, 2007 Subject: AIR TRAVEL TO FOREIGN COUNTRIES-STREAMLINING OF PROCEDURES. The undersigned is directed to refer to Finance Division’s O.M. No.F.1(17)R.10/86 dated 14th July, 1986 and to say that due to newly established system of E-Ticketing by the Pakistan International Airlines, booking can also be done through Internet service without formal ticketing. In order to streamline the accounting procedure, it has been decided to revise the instructions contained in para 2(vi) of the aforesaid O.M. as under:“Used air ticket/E-tickets plus boarding cards, shall be produced alongwith the TA adjustment bills. However, reasons for failure to do so should be recorded on T.A. bill by Controlling Officer of the Office.” ---------No. W&M-1-31/2006-07 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Lahore the, 31st July, 2007 Subject:

FINANCIAL ASSISTANCE TO THE FAMILY OF A CIVIL SERVANT WHO DIES WHILE IN SERVICE

Please refer to Finance Department’s Notification bearing No.FD.SR.1/3-10/2004 dated 10.11.2004 (copy enclosed), on the above subject. 2. Attention is invited to para 4 of the referred Notification in which it has been stated that expenditure involved in respect of financial assistance to the family / legal heirs of a civil servant who dies while in service will be met out of the existing budget grant of the Administrative Departments / District Governments concerned. However, advices from various sections in the Finance Department are received in the Resource Wing for transfer of funds in such cases into Account No.IV of the respective District Government. 3. It is, therefore, requested that you may kindly circulate the referred Notification to the Administrative Department / District Governments in the Punjab with the advice to meet such expenditure in the future from their own resources. ---------No. SO(TAX)1-19/97 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

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Dated Lahore, the August 4, 2007 Subject:

DEDUCTION OF SALES TAX ON PURCHASES MADE BY GOVERNMENT OF PAKISTAN

Sir, I am directed to enclose herewith a copy of Government of Pakistan (Revenue Division), Central Board of Revenue letter No.CNO-4/3-STB/2007 (Pt.) dated 13.7.2007 on the subject noted above and Sales Tax Special Procedure (Withholding) Rules, 2007 notified vide SRO No 660(l)/2007 dated-30 6 2007. 2. I am to request that while making purchases of taxable goods, the provisions of the aforesaid rules may kindly be adhered to the provisions of these rules may kindly be conveyed to all offices under your kind control for strict compliance. ---------GOVERNMENT.OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) Islamabad, the 30th June, 2007 NOTIFICATION (SALES TAX) S.R.O.660(1)/S007- In exercise of the powers conferred by subsection (6) and subsection (7) of section 3 of the Sales Tax Act, 1990, read with section 71 thereof, the Federal Government is pleased to make the following rules, namely:– 1. Short title, application and commencement (1) These rules may be called the Sales Tax Special Procedure (Withholding) Rules, 2007. (2) They shall apply to all taxable goods and services as are supplied by a supplier to the Government departments, autonomous bodies and public sector organizations, hereinafter referred to as withholding agents. (3) They shall come into force on the 1s1 day of July, 2007. 2. Responsibility of a withholding agent (1) The withholding agent, intending to make purchases of taxable goods, shall indicate in an advertisement or notice for this purpose that the sales tax to the extent as provided in these rules shall be deducted from the payment to be made to the supplier' (2) A withholding agent shall deduct an amount equal to one fifth of the total sales tax shown in the sales tax invoice issued by the supplier and make payment of the balance amount to him as per illustration given below, ILLUSTRATION: Value of taxable supplies excluding sales tax

Rs.100

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Sales tax chargeable @ 15% Sales tax deductible by the withholding agent Sales tax payable by the withholding agent to the supplier. Balance amount payable to the supplier by the withholding agent.

Rs.15 Rs.3 (i.e. Rs.15  5) Rs.12 (i.e. Rs.15 – Rs.3) Rs.112 (Rs.100 + Rs.12)

(3) All withholding agents shall make purchases of taxable goods from a person duly registered under the Sales Tax Act, 1990, provided that under unavoidable circumstances and for reasons to be recorded in writing, purchases are made from unregistered persons, the withholding agent shall deduct sales tax at 15% of the value of taxable supplies made to him from the payment due to the supplier. (4) The sales tax so deducted shall be deposited by the withholding agent in the designated branch of National Bank of Pakistan under Head of Account “B02341-Sales Tax” on sales tax return-cum-payment challan in the form set out at Annexure to these rules, by 15th of the month following the month during which payment has been made to the supplier. Provided that a single return-cum-challan can be filed in respect of all purchases for which the payment has been made in a month. ---------Annexure [See rule 2(4)] Government of the Punjab Monthly Sales Tax Return for With-holding agents With-holding agents name & Address

Month

Year

NTN/FTN

Details of Sales Tax Deducted during the Month (attach additional sheets is required) Sr. #

Name of supplier

NTN

No. of invoices

Total Sales tax charged

Sales tax deducted

Total Sales Tax Withheld during the Month I, ______________________________ holder of CNIC No. ________________ in my capacity as …………….. certify that the information given above is / are correct,

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completed and in accordance with the provisions of the Sales Tax Act. 1990 and Rules and Notification issued thereunder. Dated (dd/mm/yy) ………………. Stamp ……………… Signature ……………. Detail of ST paid

Head of Account BO2341 –Sales Tax BO2366-Salex tax on services

Amount

For Bank Amount received (in words use (in words) Bank Officer’s Sig. Bank’s Stamp Date

{C.No.3(3)-ST-L&P/07(P-I} Section Officer (P-II) (Musarrat Jabeen) Additional Secretary No.FD.SR.I/3-10/2004 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 15th August, 2007 Subject:

FINANCIAL ASSISTANCE TO THE FAMILY OF A CIVIL SERVANT WHO DIES WHILE IN SERVICE

Sir, I am directed to refer to this Department’s letters of even number dated 10th November, 2004 and 1st June, 2006 on the above-mentioned subject and to say that some clarifications have been sought from this Department on admissibility of financial assistance to the family of a deceased civil servant as per criteria prescribed therein. Clarifications are made as under 1.

WHAT IS THE DATE OF EFFECTIVENESS OF THE POLICY Financial assistance is admissible to the family of a civil servant, who expired on or after 10th November, 2004. Since Policy is effective from 1011-2004 the cases of the deceased servants who expired before 10-11-2004 are not covered by this Policy. There is no concept of extension of the Policy to back dated cases as clarified in this Department's letter of even number dated 01-06-2006.

2.

WHO IS A CIVIL SERVANT Under Section 2(1 )(b) of the Punjab Civil Servants Act 1974, a civil servant means a person who is a member of a civil service of the province or who holds a civil post in connection with the affairs of the province, but does not include: a person who is on deputation to the province from the Federation or any other province or authority.

(i)

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(ii)

a person who is employed on contract, or on work-charged basis, or who is paid from contingencies; or (iii) a person who is a ‘worker’ or ‘workman’ as defined in the Factories Act, 1934 or the Workmen's Compensation Act, 1923. Employees of Autonomous Bodies / Semi-Autonomous Bodies and Corporations are not civil servants. Therefore, the Policy meant for civil servants, as such is not applicable to them. However, Board of Governors / Governing Bodies of these Organizations may adopt this Policy for their employees provided that expenditure involved is met from their own resources without making any demand to the Finance Department for provision of funds on this account. 3.

A

TO WHOM FINANCIAL ASSISTANCE IS ADMISSIBLE In case of death of a civil servant the financial assistance will be granted to the family as explained in Rule 4.10 of the Punjab Civil Services Pension Rules i.e.:(a) to wife or wives in the case of a male civil servant. (b) Husband in case of a female civil servant. (c) Children of the civil servant. (d) Widow or widows and children of a deceased son of the civil servant.

B.

In case the financial assistance is not payable under para-A above, it may be granted. (i) to the father; (ii) failing the father, to the mother; (iii) failing the father and the mother, to the eldest surviving brother below the age of 21 years; (iv) failing (i) to (iii) to the eldest surviving unmarried sister, if the eldest sister married or dies then the next eldest; (v) failing, (i) to (iv) to the eldest surviving widowed sister

4.

CAN THIS RELIEF BE REFUSED Policy notified by the Finance Department for financial assistance is across the board. Competent authority while sanctioning financial assistance may keep in view the prescribed criteria and may ensure that the employee is a civil servant as explained in the preceding para-1(2). However, family of a civil servant cannot be refused such financial assistance simply on the grounds that financial position of the family is sound and there is no need to provide such assistance.

5.

WHO IS FINANCIAL ASSISTANCE SANCTIONING AUTHORITY In order to remove some ambiguity and for sake of uniformity, only the Administrative Departments in case of provincial employees and District Coordination Officers in case of civil servants of the District Government will issue sanction orders in individual cases. ---------No. FD.PC-32-7/2007 GOVERNMENT OF THE PUNJAB

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FINANCE DEPARTMENT Dated Lahore, the 10th September, 2007 Subject:

UP-GRADATION OF CLERICAL POSTS.

Sir, I am directed to state that the Governor of the Punjab has been pleased to approve up-gradation of the clerical posts with effect from 01-07-2007 as detailed below:Sr. No. 1 2 3

Designation Junior Clerk Senior Clerk Assistant/Head Clerk

Existing BPS BPS-5 BPS-7 BPS-11

Upgraded BPS BPS-7 BPS-9 BPS-14

The incumbents of the upgraded posts will also stand upgraded and their pay will be fixed at the stage nest above their basic pay in their lower scales. 2. The Governor of the Punjab has also been pleased to approve that the employees from BS-1 to BS-4 would move one scale up in their respective pay scales with effect from 1st July, 2007. 3. Necessary amendments in the existing Service Rules of the ministerial posts mentioned above shall be carried out by the Administrative Departments in consultation with the Regulations Wing of S&GAD in accordance with the laid down procedure. 4. As a special dispensation, the annual increment falling due on 1 st December, 2007 shall be admissible to the above mentioned employees in the upgraded pay scales. ---------No. SO(TT)6-1/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 11th September, 2007 Subject:

REVISED PROCEDURE: OPERATION OF PLAs.

Kindly refer to the subject cited above. 2. Presently, the Personal Ledger Accounts (PLAs) are sanctioned under the provisions of Rule 12.17 of the Punjab Financial Rules, Vol-l and operated under the detailed instructions issued by the Finance Department from time to time. 3. However, the Controller General of Accounts (CGA), after approval by the Ministry of Finance (MOF) has decided to prescribe a new procedure for the operation of the Personal Ledger Accounts in conformity with the New Accounting Model (NAM). Accordingly the Personal Ledger Accounts have given a new nomenclature as “Special Drawing Accounts” (SDAs).

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4. A copy of the procedure circulated by the CGA is enclosed. The Provincial Government has since decided to adopt this policy for the operation of SDAs with effect from 01.10.2007. The new policy shall apply to Departmental Officers / Project Directors vis-a-vis the funds provided to them for expenditure through the defunct PLAs. 5. Accordingly, all Project Directors / Departmental Officers; operating PLAs are advised to approach the concerned Additional Finance Secretary in the Finance Department through their respective Administrative Departments, for issuance of the revised, sanction for Special Drawing Accounts (SDA), well before 1st October, 2007 in order to ensure un-interrupted operation of accounts and implementation of development schemes. 6. However, Personal Ledger Accounts sanctioned for Autonomous Bodies and other organizations / NGOs, shall continue to be governed under existing Financial Rules / instructions issued in this regard from time to time. 7. Notwithstanding implementation of the new policy, as above, the relevant rules, governing the operation of PLAs, shall be suitably amended in due course to bring them in consonance with the revised procedure. OFFICE OF THE CONTROLLER GENERAL OF ACCOUNTS ISLAMABAD No.AC-II/6-23/99/Vol-XIV/160 Saturday, July 14, 2007 Subject:

REVISED PROCEDURE : OPERATION OF PLAs

Dear Sir, Controller General of Accounts constituted a Committee of Stakeholders to develop NAM complaint procedure for project accounting in July 2006. Committee held a number of sessions and developed draft procedure to improve the existing process of maintenance of Personal Ledged Accounts. Finance Division has approved the revised procedure which is enclosed for implementation during the Fiscal year 2007-08 immediate effect. 2. Any problems encountered during the implementation process may please be communicated to this office for rectification. ---------REVISED PROCEDURE FOR OPERATION OF SPECIAL DRAWING ACCOUNTS (SPA) The existing Personal Ledger Accounts will be renamed as Special Drawing Accounts (SDA). Following procedures for operation of SDA will be observed w.e.f 01.07.2007 to overcome the existing accounting problems relating to these accounts: 1. Provisions contained in Chapter 10 and 17 of the Accounting Policies and Procedures Manual (APPM) will be observed / implemented.

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2. SDAs shall only be established with the approval o1 MOF/FD, in consultation with CGA/AG. 2.1 RECORDING OF EXPENDITURE (a)

The SDA cheques will be drawn by authorized signatories of these accounts. The cheques of SDA shall contain .a code number (cost center code or project code as per Budget). This code will be used for entry by the DAO/TO on receipt of SDA cheques for endorsement alongwith schedule of payment in prescribed format (Annex-A) and also on receipt of paid cheques from SBP/NBP. Separate SDA will be used for each project.

(b)

The drawing authorities will ensure that no money is drawn from these accounts unless it is required for immediate disbursement. Moneys will not be drawn for keeping into a bank account or in chest. A certificate to this effect will be recorded on the Schedule of Payment mentioned in Para (a) above. On release of funds to SDA, the funds released will be noted in the Appropriation Register and no expenditure will be recorded by the DAO/TO at this stage. The expenditure shall be recorded in the accounts when endorsement is given on the cheques by the DAO/TO and Appropriation Register will be updated against relevant budget head. The expenditure shall be recorded in the Consolidated Fund of the respective Federal or Provincial Governments. The accounting entry will be.

(c)

Dr.

Detailed expenditure head

Cr

SDA Cheques

(d)

No endorsement will be made by the DAO/TO on the cheques presented after 30th June of the financial year in which cheques are issued.

(e)

Separate head of account for SDA cheques clearing account will be opened in the COA.

2.2 BUDGETING AND RECONCILIATION: (a)

The drawing authorities shall be responsible for preparation and submission of detail object wise budget estimates to the MOF/Finance Department for budgeting process.

(b)

The drawing authorities shall be primarily responsible for the recording and accounting of the expenditure on a daily basis. On a monthly basis (by 7th of each month), the drawing authorities will reconcile expenditure with DAO/TO and ensure its inclusion in the monthly accounts.

(c)

The drawing authorities of a project will report project expenditure to the DAO/TO in form at Annex-B.

2.3. POST AUDIT:

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(a)

The drawing authorities will submit monthly account of expenditure supported with copies of paid vouchers to the concerned AG/DAO/TO for post audit purpose by 15th of each month.

(b)

The DAOs will carry out 100% post audit themselves, whereas TOs will submit these accounts to the concerned Accountant General for requisite post audit.

2.4. GENERAL The above revised business process will not be applicable to departmentalized Accounting Offices and to those accounts in which the Government does not provide funds through budget. ----------

SCHEDULE OF SPECIAL DRAWN ACCOUNT

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Annex-B

PROJECT EXPENDITURE STATEMENT Month / Year Brief Description of the year................................................................................... ................................................................................................................................ ................................................................................................................................ ................................................................................................................................ Amount in Rupees Current Previous year year

DESCRIPTION Budget for the Project Expenditure during the Month Progressive Expenditure during the year Up to date Expenditure since beginning of the Project

DDO Signature / Stamp ---------No. PD.6-81/2004-05 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 22nd September, 2007 Subject:

PAYMENTOF ELECTRICITY DUES TO WAPDA

Kindly refer to the subject noted above.

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Finance Department

2. The Finance Department had been making upfront payments to WAPDA on account of electricity dues of various government departments. This policy was adopted to ensure timely payment of electricity dues to avoid disconnection and surcharge on late payment. However, it was noticed that in many cases duplicate payments were being made to WAPDA with both the Finance Department and the Government Agency paying electricity dues. Numerous such cases were reported to the Finance Department by the government agencies. Further, WAPDA was raising demand against connections which were not functional and in many cases against those which were not owned by the departments. The problem was more acute in case of TMAs some of which conducted a survey with the WAPDA teams to identify such connections and have these de-notified as government connections. 3. After examining the matter in detail in the Finance Department, it has been decided to review the current policy of making upfront payments to WAPDA. The following instructions are being circulated for strict compliance by all Government Departments/Attached Departments/Autonomous Bodies and all tiers of the Local Governments: All Government Departments/ Attached Departments/ Autonomous Bodies would be fully responsible for the payment and clearance of electricity dues. No payment would be made by the Finance Department on behalf of any government agency in future. As far as the District Governments and TMAs are concerned, they would be fully responsible for the payment of WAPDA dues more so because they are receiving an assured sum every month from the Provincial Government under the PFC Award. The problem of defective meters is being taken up on priority basis with WAPDA. WAPDA is being requested to replace defective meters after consulting the concerned government agency. ---------No.FD.PC-32-7/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 26th September, 2007 Subject:

UP-GRADATION OF CLERICAL POSTS

Sir, I am directed to refer to this Department's notification of even number dated 10th September, 2007 on the above-mentioned subject and to state that Governor of the Punjab has been pleased to sanction one special advance increment to Junior Clerks, Senior Clerks, Assistants and Head Clerks in their upgraded scales. It has also been sanctioned to the employees in BS-1 to BS-4, in their moved up scales. This special advance increment will be admissible with effect from 01-09-2007. ---------GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

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Dated Lahore, the 17th October, 2007 NOTIFICATION No. FD(FR)11-5/82 (P-III). In exercise of the powers conferred vide sub-rule 2 (e) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to confer, on the Director General, Monitoring & Evaluation, Planning & Development Department, Punjab, Lahore, the financial powers of an Administrative Department as prescribed in Part-1, Powers Common To All Departments of the Second Schedule to the Rules ibid. 2.

Notification of number even, dated 29.03.20D7, shall stand withdrawn. ----------No. SO(TT)6-1/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 26th October, 2007

Subject:

REVISED PROCEDURE: OPERATION OF PLAs

Kindly refer to this Department’s letter of even number dated 11-09-2007 on the subject cited above. 2. In pursuance of the introduction of the revised procedure for the conversion of PLAs into SDAs certain quarters have sought clarification in the matter of implementation of the new procedure, specifically in the context of the fact that the salary component was also being paid from the erstwhile PLAs. It has accordingly been decided to issue the following guidelines for facilitating the transition to the new system. 3. The Project Directors and other Departmental Officers authorised to operate SDAs will follow the following procedure while sending the cases to Finance Department for issuance of revised sanctions for SDAs; Salient features of Special Drawing Accounts (i)

Special Drawing Accounts will henceforth only be sanctioned for Project Directors/Departmental Officers/DCOs for operation of the funds released from regular budget. However, PLAs sanctioned for Autonomous Bodies, Non-Governmental Organisations / institutions, Sugar Cane Cess Fund and PLAs operated through funds provided by Autonomous Bodies (operated by governmental officers) shall continue to be operated as such in the previous mode.

(ii)

The unspent balances in a Special Drawing Account shall invariably lapse to government at the close of a financial year.

(iii) As compared to the operation of the PLAs in the Public Account of the Province the Special Drawing Accounts shall exclusively be operated in the Provincial Consolidated Fund - in a regular budgetary mode.

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(iv) Funds will be allocated in the budget estimates of a financial year in normal itemized mode for schemes/programme/projects allowed to be operated through SDAs. (v)

The operators of SDAs, while issuing each cheque shall be required to submit object-wise details of expenditure (in the prescribed schedule) included in the amount of the cheque to the District Accounts Officers/Treasury Officers for endorsement / authorisation.

(vi) The District Accounts Officer/Treasury Officer will record the entries of expenditure object-wise in his books of accounts, as prescribed, against relevant objects as indicated by the operator of the SDA. (vii) The Operator of the SDA will be required to submit monthly accounts of expenditure supported with copies of paid vouchers to the concerned AG/DAO/TO for post audit purpose by 15th of month following the month in which expenditure was incurred. Steps for conversion of PLA into SDA (i)

The operator of the PLA will freeze the expenditure on a certain date and get the balance reconciled/verified and transferred to the Provincial Consolidated Fund from the Public Account by the DAO/TO concerned, beside, surrendering the un-used cheque books to concerned DAO/TO. Thereafter, no expenditure shall be incurred / allowed in the existing PLA mode. The certified unspent balance giving object-wise details shall be communicated to the Finance Department for reauthorisation in SDA mode.

(ii)

The operator of existing PLA (except DCOs), in case he/she is head of the department, will approach the Social Services/Economic Services/Local Government Finance Wing of the Finance Department; as the case may be, for issuance of fresh sanction for Special Drawing Account (SDA) in lieu of existing Personal Ledger Account (PLA). Others will approach the concerned wing of Finance Department through the respective Administrative Department for issuance of sanction, as above.

(iii) The DCOs operating the PLAs will send proposals for its conversion to SDAs direct to the Local Government Finance Wing of the Finance Department by following the above mentioned procedure. (iv) On receipt of certificate about available balance in the PLA, along-with object-wise details of expenditure to be incurred against available balance in future under a particular function/grant, equivalent funds will be allocated/authorised through fresh sanction for release of funds (itemised), in anticipation to the provision of funds through supplementary grant during financial year 2007-08, to be operated through sanction of Special Drawing Account (SDA), draft specimen sanctions are annexed at Annexure 5l & II. (v)

Before issuing the sanction for SDA (by the respective wing), Project Code, DDO Code/Cost Centre etc will be allotted by the Budget Wing of the Finance Department for the funds to be released to SDA, current/development funds, as the case may be.

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(vi) The Special Drawing Accounts will be operated with the authorisation from AG/DAO, who shall issue a new cheque book to the authorised officer (operator of account) after affixing stamps of “Special Drawing Accounts” on the available PLA cheque books, till receipt of fresh stocks from the Security Printing Corporation of Pakistan. The Accountant General, Punjab will place indent for printing of new cheque books with the Security Printing Corporation of Pakistan, Karachi. (vii) The cheques against valid accrued liabilities will be issued by the operators of the SDAs in accordance with the procedure already circulated. (viii) Starting with the financial year 2008-09 the Project Directors/other Departmental Officers authorised to operate SDAs will be required to demand funds by providing object-wise details through normal mode. The Finance Department will allocate/release such funds after approval of the Provincial Assembly on 1st July, 2008, which shall be reflected in the budget. (ix) The PDs and other DDOs may sanction re-appropriation of funds for a SDA under the powers delegated under the Delegation of Financial Power Rules 2006. (x)

4.

The PDs and other DDOs operating the SDAs will also be required to submit 1st and 2nd Statements of Excesses and Surrenders pertaining to funds release for SDAs.

An early action in the matter is requested please. ---------Annex-I

Subject:

OPERATION OF SPECIAL DRAWING ACCOUNT (SDA) IN FAVOUR OF ……………………

Will the Section Officer, Government of the Punjab, .............. Department kindly refer to his letter No. ……........ Dated ………..... the subject cited above? 2. In pursuance to the policy/instructions regarding the conversion of PLAs into SDAs, Finance Department agrees to sanction and release a sum of Rs. ......... (Rupees.........................only), in anticipation to the provision of funds through supplementary grant during current financial year, 2007-08, against equivalent amount surrendered/credited from the PLA/Public Account, for making expenditures by operating Special Drawing Account (SDA), maintained by the Treasury Officer, Lahore/District Accounts Officer, ......., with the following details; (A)

(B)

Establishment Charges. (i) Pay of Officers. (ii) Pay of other staff (iii) Regular Allowances (iv) Other Allowances

Rs.................................. Rs.................................. Rs. ................................ Rs. ................................

Operating Expenses (i) Communications.

Rs..................................

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(ii) (iii) (iv) (v) (C)

(D)

Utilities. Occupancy Costs Travel Transport General

Rs.................................. Rs.................................. Rs. ................................ Rs. ................................

Expenditure on Acquiring of Physical Assets (i) Purchase of Building Rs. ................................ (ii) Computer Equipment Rs. ................................ (iii) Purchase of Transport Rs. ................................ Repairs & Maintenance (i) Transport Rs. ................................ (ii) Machinery & Equipment Rs. ................................

3. Finance Department further agree to allow the utilization of above funds through the operation of Special Drawing Account (SDA) sanctioned for the purpose and the operator of the SDA will follow the procedure prescribed/circulated by the Finance Department vide SO (TT) 6-1/2007 dated 11th September, 2007. 4. The expenditure will be debitable under Grant No PC ............, (mention Functional Classification, cost centre / DDO code etc), during the financial year 200708. 5. Administrative Department may get the Audit Copy authenticated by the Finance Department accordingly. SECTION OFFICER (-—) FINANCE DEPARTMENT To Section Officer (——) Government of the Punjab ———— Department No & Date Even A copy is forwarded for information and necessary action to; (i) The Budget Officer I & Budget Officer (concerned), Finance Department. (ii) The Chief Inspector of Treasuries, Finance Department. SECTION OFFICER (-—) FINANCE DEPARTMENT ---------Annex-II No. SO(TT)6-2/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the

2007

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To The _____________________ _________________________ _________________________ Subject:

OPERATION OF SPECIAL DRAWING ACCOUNT (SDA)

Sanction is hereby accorded to the operation of the following Special Drawing Account (SDA), to be operated as mentioned hereunder, in terms of Rule 12.17 (a) of the Punjab Financial Rules Volume-I; (i) Title of the Account (ii) Name/Designation of the Officer(s) authorised to operate the Account. (iii) Name of the District Accounts Officer/Treasury Officer where the account will be operated. (iv) Purpose of the Account. (v) Grant Number/Functional classification under which the Account will be operated. 2. The Special Drawing Account (SDA) shall be maintained in accordance with the provisions of Rules 12.19 & 12.20 of the Punjab Financial Rules, Volume-1, read with revised procedure for operation of Special Drawing Accounts, circulated by Finance Department circular letter No. SO(TT)6-1/2007, dated 11th September, 2007. The rules are reproduced hereunder; 3. The Drawing Officers are required to keep the Cheque book in their personal custody under Rule 2.13 (c) of the Punjab Financial Rules Volume-1, which lays down that; “...................................................................................... Each Chequebook must be kept under lock and key in the personal custody of the Drawing Officer, who, when relieved, should take a receipt for the correct number of cheques made over to the relieving Government Servant…......................................... …....................................................” 4. The sanction for release of funds (in an itemised budgetary mode) for Special Drawing Account will be issued by the Finance Department from time to time. The Drawing Officers should ensure that no over withdrawals are made from the account. Besides, the operation of the SDA will be subject to following conditions; (i)

No withdrawals from Special Drawing Accounts are permissible as advance withdrawals, or for en-block transfer of funds in commercial banks/DFIs (Development Financial Institution).

(ii)

Withdrawals from Special Drawing Accounts shall only be admissible, if these are required to meet validly accrued liabilities/booked expenditure, duly pro-audit, where so required.

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(iii) No cheques may be withdrawn for “Self” unless these are expressly meant for the recoupment of working balance where so authorized; and (iv) All payments through Special Drawing Account should be invariably made through "Crossed Cheques" in the name of valid payees only. 5. The instructions contained in this department's circular No. IT (FD) 3-6/92, dated 16.12.1992 may also be kept in view while operating the Special Drawing Account. 6. The instructions contained in the Auditor General of Pakistan’s letter No. 22-AC-II/6-23/99-Vol. VII, dated 08.02.2002 circulated by this department vide No. SO (TT) 3-5/88.Pt-l, dated 19-08.2002 may also be kept in view while operating the Special Drawing Account. 7.

The Special Drawing Account shall be subject to audit in accordance with the rules. (FARAKH MURTAZA KHAN) Under Secretary (Tech. Try)

No. & Date Even A copy is forwarded for information to:(i) The Accountant General Punjab, Lahore. (ii) The District Accounts Officer, ………….. (iii) The Treasury officer, Lahore. Intimation about opening of Special Drawing Accounts may kindly be sent to the Finance Department immediately. (FARAKH MURTAZA KHAN) Under Secretary (Tech. Try) ---------No. SO(TAX)6-1/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 5th November, 2007 Subject:

REVISED PROCEDURE : OPERATION OF PLAs

Kindly refer to this department’s letter of even number dated 11-09-2007 and 2610-2007 on the subject noted above. 2. It has been observed by the Finance Department that the process of conversion of PLAs into Special Drawing Accounts (SDAs) is proceeding at a very slow pace, thereby defeating the purpose of our earlier instructions. The Finance Department has already been issued instructions out lining necessary steps to be taken by the operators of PLAs before approaching the Finance Department for issuing of new sanctions for Special Drawing Accounts (SDAs). Considering all of the above and in order to report compliance to the Federal Government and Controller General of Accounts, strict and immediate implementation of the said procedure is required. Therefore, the Finance

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Department has decided that all PLA operators are required to complete all formalities for transition to the new system with effect from 10 th November, 2007. Payments made through PLA cheques (old mode) on or after this date will not be entertained by the District Accounts Officers/Treasury Officer. ---------No. SO(TAX)1-19/97 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 10th November, 2007 Subject:

DEPOSIT OF SALES TAX BY WITHOLDING AGENTS

Sir, I am directed to enclose herewith a copy of Government of Pakistan (Revenue Division), Central Board of Revenue letter No.C.No.3(10)ST-L&P/07 dated 20.09.2007 on the subject noted above. The Central Board of Revenue has instructed that the Government Departments which are not registered for sales tax as taxpayers, shall use their FTN (Free Tax Number) for the purpose of deposit of sales tax withheld on purchases made by them from registered/ unregistered suppliers (copy of FTN list is enclosed). In case a department does not have any FTN it should obtain the same from the Central Board of Revenue, Islamabad. 2. I am to request that while making purchases of taxable goods, the provisions of the aforesaid rules may kindly be adhered to. The provisions of these rules may kindly be conveyed to all offices under your kind control for strict compliance. ---------GOVERNMENT OF PAKISTAN COLLECTORATE OF SALES TAX & FEDERAL EXCISE 4-Fane Road, Kasuri Tower, Lahore No.ST&FE/PSC/117/2007/1052 Subject:

dated 20.09.2007

DEPOSIT OF SALES TAX BY WITHOLDING AGNETS

Kindly refer to Central Board of Revenue’s letter No.C.No.3(10)ST-L&P/07 dated 20.09.2007 on the subject cited above (Copy enclosed). The Central Board of Revenue has instructed that the Government Department which are not registered for sales tax as taxpayers, shall use their FTN (Free tax Number) for the purpose of deposit of sales tax withheld on purchases made by them from registered / unregistered suppliers (copy of FTN list is enclosed). In case of department does not have any FTN it should obtain the same without delay. 3. It is requested to kindly direct all respective departments under your supervisory jurisdiction to make requisite arrangements to adopt the envisaged procedure. In case of any queries, Mr. Ahmed Affan, Assistant Collector, Public Sector Procurement Cell has been designated as the contact person and may be corresponded with on 042-9213211.

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4. It is requested to issue requisite instructions accordingly. The Collectorate of Sales Tax & Federal Excise, Lahore assures of requisite assistance during this transition. ---------GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE (Revenue Division) Sales Tax & Federal Excise Wing No.3(10)ST-L&P/07 Subject:

dated 20.09.2007

DEPOSIT OF SALES TAX BY WITHOLDING AGNETS

I am directed to refer to the subject noted above and to say that it has been decided that the government departments, which are not registered for sales tax as taxpayer, shall use their FTN (Free Tax Number) for the purpose of deposit of sales tax withheld on purchases made by them from registered/un-registered suppliers. A list of FTN is also attached herewith. The Collectorate should also ensure that the departments not having any FTN would obtain the same at the earliest. 2. The Collectorates shall ensure that all withholding agents within their jurisdiction deposit the withheld amount of sales tax for provisions of two months, if not already deposited, in the authorized branches of National Bank of Pakistan. ---------FTN 0010000 0010100 0010200 0010300 0010400 0010500 0010600 0010700 0010800 0010900 0011000 0011100 0011200 0011300 0011400 0011500 0011600 0011700 0011800

Name FEDERAL GOVERNMENT CABINET DIVISION ESTABLISHMENT DIVISION COMMERCE DIVISION MINISTRY OF COMMUNICATIONS CULTURE, SPORTS AND YOUTH AFFAIRS DIVISION DEVEFENCE DIVISION DEFENCE PRODUCTION DIVISION STATISTICS DIVISION EDUCATION DIVISION ENVIRONMENT DIVISION FINANCE DIVISION REVENUE DIVISION FOOD, AGRICULTURE AND LIVESTOCK DIVISION FOREIGN AFFAIRS DIVISION MINISTRY OF HEALTH HOUSING AND WORKS DIVISION INDUSTRIES, PRODUCTION AND SPECIAL INITIATIVES DIVISION

Compendium of Instructions for Local Governments 0011900 0012000 0012100 0012101 0012200 0012300 0012400 0012500 0012600 0012700 0012800 0012900 0013000 0013100 0013200 0013300 0013400 0013500 0013600 0013700 0013800 0013900 0014000 0014100 0014200 0014201 0014300 0020000 0020200 0020300 0020400 0020500 0020600 0030000 0030100 0030200 0030300 0040000 0050000 0050100 0050200

MINISTRY OF INFORMATION AND BROADCASTING INFORMATION TECHNOLOGY AND TELE-COMMUNICATIONS DIVISION INTERIOR DIVISION NATIONAL DATABSE AND REGISTRATION AUTHORITY KASHMIR AFFAIRS AND NORTHERN AREAS DIVISION LABOUR AND MANPOWER DIVISION OVERSEAS PAKISTANIS DIVISION LAW, JUSTICE AND HUMAN RIGHTS DIVISION LOCAL GOVERNMENT AND RURAL DEVELOPMENT DIVISION MINORITY AFFAIRS DIVISION NORCOTICS CONTROL DIVISION PARLIAMENTARY AFFAIRS DIVISION PETROLEUM AND NATURAL RESOURCES DIVISION PLANNING AND DEVELOPMENT DIVISION POPULAR WELFARE DIVISION PRIVATIZATION AND INVESTMENT DIVISION PORTS AND SHIPPING DIVISION PAKISTAN RAILWAYS RELIGIOUS AFFAIRS AND ZAKAT AND USHR DIVISION SCIENTIFIC AND MICROBIOLOGICAL RESEARCH DIVISION SOCIAL WELFARE AND SPECIAL EDUCATION DIVISION STATES AND FRONTIER REGIONS DIVISION MINISTRY OF TEXTILE INDUSTRY TOURISM DIVISION MINISTRY OF WATER AND POWER WATER AND POWER DEVELOPMENT AUTHORITY WOMEN DEVELOPMENT DIVISION GOVERNMENT OF PUNJAB HOUSING URBAN DEVELOPMENT AND PUBLIC HEALTH ENGINEERING DEPARTMENT INDUSTRIES AND MINERAL DEVELOPMENT DEPTT: IRRIGATION AND POWER DEPARTMENT MINISTRY OF AGRICULTURE MINISTRY EDUCATION GOVERNMENT OF SIND CABINET DIVISION HEALTH DEPARTMENT MINES AND MINERAL DEVELOPMENT GOVERNMENT OF BALOCHITAN GOVERNMENT OF N.W.F.P MINISTRY OF IRRIGATION AND POWER BENEVOLENT FUND BOARD

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113 0060000 0070100 0070200 0070300 0070400 0070500 0070600 0070700 0070800 0070900 0071000 0071100 0071200 0071300 0071400 0071500 0071600 0071700 0071800 0071900 0072000 0072100 0072200 0072300 0072400 0072500 0072600 0072700 0072800 0072900 0073000 0073100 0073200 0073300 0073400 0073500 0073600 0073700 0073800 0073900 0074000 0074100

Finance Department GOVERNMENT OF A.J.K EMBASSY OF ISLAMIC REPUBLIC OF AFGHANISTAN EMBASSY OF ARAB REPUBLIC OF EGYPT AUSTRALIAN HIGH COMMISSION EMBASSY OF AUSTRIA EMBASSY OF THE REPUBLIC OF AZERBAIJAN OF THE KINGDOM OF BAHRAIN BANGLADESH HIGH COMMISSION EMBASSY OF BRAZIL EMBASSY OF BULGARIA CANADIAN HIGH COMMISSION EMBASSY OF CHINA EMBASSY OF CZEC REPUBLIC EMBASSY OF ERITREA EMBASSY OF FINLAND EMBASSY OF THE FRANCE EMBASSY FO THE GERMANY EMBASSY OF THE NETHERLAND EMBASSY OF THE REPUBLIC OF HUNDARY HIGH COMMISSION OF INDIA EMBASSY OF THE REPUBLIC OF INDONESIA EMBASSY OF ISLAMIC REPUBLIC OF IRAN OF ISLAMIC REPUBLIC OF PAKISTAN EMBASSY OF ITALY EMBASSY OF JAPAN EMBASSY OF JORDAN KENYA HIGH COMMISSION EMBASSY OF THE REPUBLIC OF SOUTH KOREA EMBASSY OF KUWAIT EMBASSY OF LEBANAN HIGH COMMISSION OF MALAYSIA EMBASSY OF THE KINGOF MOROCCO EMBASSY OF NEPAL NIGERIA HIGH COMMISSION ROYAL NORWEGIAN EMBASSY EMBASSY OF PHILIPPINE EMBASSY OF POLAND EMBASSY OF THE STATE OF QATAR EMBASSY OF REPUBLIC OF POLAND EMBASSY OF ROMANIA EMBASSY OF THE RUSSIAN FEDERATION EMBASSY OF SAUDI ARABIA

Compendium of Instructions for Local Governments 0074200 0074300 0074400 0074500 0074600 0074700 0074800 0074900 0075000 0075100 0075200 0075300 0075400 0075500 0075600 0075700 0075800 0075900 0076000 0077100

0076000 0076900 0077000 0076700 0077800 0078200 0076800 0077200 0078400 0078100 0077900 0070200 0078000 0076500 0077000 0077400 0077700 0077600 0076100 0077300

HIGH COMMISSION OF SRI LANKA SOUTH AFRICAN HIGH COMMISSION EMBASSY OF JAPAN EMBASSY OF SWEDEN EMBASSY OF SWITZERLAND ROYAL THAI EMBASSY EMBASSY OF TURKEY EMBASSY OF UK EMBASSY OF UKRAINE EMBASSY OF UNION OF MYANMAR EMBASSY OF THE UNITED ARAB EMIRATES EMBASSY OF UNITES STATES OF AMERICA EMBASSY OF UZBIKISTAN UNITED NATIONS WORLD BANK BRITISH CONCIL EMBASSY OF DPR OF KOREA EMBASSY OF TAJIKISTAN EMBASSRY OF THE TURKMENISTAN EUROPEAN UNION DELEGATION OF THE EUROPEAN COMMISSION TO PAKISTAN EMBASSY OF THE REPUBLIC OF IRAQ INTERNATIONAL COMMITTEE OF THE RED CROSS(ICRC) EMBASSY OF THE REPUBLIC KAZAKHSTAN THE ASIAN DEVELOPMENT BANK EMBASSY OF DENMARK EMBASSY OF THE SYRIAN ARRAB REPUBLIC EMBASSY OF SULTANATE OF OMAN EMBASSY OF THE REPUBLIC OF THE SUDAN HIGH COMMISSION OF BRUNAI DARUSSALAM EMBASSY OF THE ARGENTINA REPUBLIC EMBASSY OF THE REPUBLIC OF TUNISIA ISLAMIC CHAMBER OF COMMERCE AND INDUSTRY EMBASSY OF BOSNIA AND HERZEGOVINA EMBASSY OF BELGIUM EMBASSY OF REPUBLIC OF CUBA EMBASSY OF PALESTINE JAPAN INTERNATIONAL COOPERATION AGENCY (JICA) EMBASSY OF THE SOCIALIST REPUBLIC OF VEITNAM EMBASSY OF LIBYA EMBASSY OF PORTUGAL EMBASSY OF MAURITIUS HIGH COMMISSION EMBASSY OF THE REPUBLIC (GREECE)

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No. IT(FD)3-4/2002.Vol-IX GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 19th November, 2007 Subject:

TRANSFER OF APPROVED BUDGETED AMOUNTS BETWEEN LOCAL GOVERNMENTS FOR EXECUTION OF DEVELOPMENT SCHEMES.

It has come to the notice of the Finance Department that development funds mutually transferred by the District / City District Governments to Tehsil / Town Municipal Administrations and Union Administration in terms of Section 109(2) of the PLGO 2001 (as amended), read with the policy instructions contained in Finance Department’s letter No. !T(FD)3-4/2002 Vol-III dated 22.02.2003 and LG&CD’s Department letter No. SO.D-H(LG)9-10/04(P) dated 5.10.2007 partake the mode of upfront / advance cash transfer to the recipient local government, Such lump sum cash transfers are reflected as a one time expenditure in the accounts of the local government transferring the funds, whereby the incurrence of actual expenditure on ground is not reflected, making it difficult to track the progressive expenditure against the respective schemes. 2. In order to rectify the said accounting anomaly, it is advised that the budgeted amounts intended for transfer, as above, shall only be allocative in nature, and would not be transferred upfront / lump sum in cash to the executing local government. However, the latter shall submit bills as prescribed, on the basis of actual work done for pre-audit to the respective Accounts Officer in terms of Section 114(2)(c) ibid for issuance of cheque(s) in discharge of valid accrued liability. ---------No. SO(TT)6-1/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 28th November, 2007 Subject:

REVISED PROCEDURE: OPERATION OF PLAs

Kindly refer to this department’s letter of even number dated 11-09-2007, 26-102007, 05-11-2007 and 16-11-2007 on the above noted subject. 2. Certain autonomous bodies / institutions, specially the autonomous medical institutions (AMIs) have stated that their existing PLAs are fed by the funds received from the government, as well as their own receipts, including donations. The latter funds are being operated / utilized as per their respective statutes / rules. It is apprehended that their financial operations, vis-a-vis their own receipts, may be adversely affected by the

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new system of SDAs, specially in the context of lapseability of funds at the close of financial year. 3. It, has therefore, been decided that those Autonomous Bodies the PLAs whereof are funded through dual source, as above, may get a SDA sanctioned for governmental funds, while their PLAs pertaining to own source receipts shall continue to be operated in the old mode. ---------No. SO(TT)12-2/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 5th December, 2007 Subject:

MINUTES OF THE MEETING WITH THE DISTRICT ACCOUNTS OFFICERS / TREASURY OFFICERS HELD UNDER THE CHAIRMANSHIP OF THE FINANCE SECRETARY ON 5 TH NOVEMBER, 2007-12-09

Kindly refer to the subject noted above. 2. Please find enclosed a copy of the minutes of the meeting for information and necessary action. ---------MINUTES OF THE MEETING WITH THE DISTRICT ACCOUNTS OFFICER / TREASURY OFFICERS HELD UNDER THE CHAIRMNSHIP OF THE FINANCE SECRETARY ON 5TH NOVEMBER, 2007 The Finance Secretary chaired a meeting held on 5.11.2007 with all District Accounts Officers / Treasury Officers in the Punjab. The meeting was called to discuss important issues emanating in the context of introduction of the new procedure of operation of Special Drawing Accounts (SDAs) in lieu of Personal Ledger Accounts (PLAs). Other administrative and technical matters relating to the output and efficiency of the DAOs/TOs were also discussed in the meeting. 2. The Finance Secretary while welcoming the participants highlighted the complementary role of District Accounts Officers in proactively assisting the Provincial and District Governments in the prompt accountal of their receipts, through timely reconciliation, improved financial management and accurate accounting. In this regard, their attention was -drawn to the expectations of our international partners who have undertaken a Public Financial Management and Accountability Assessment as per the international best practices on the basis of various indicators, giving different ratings in its report issued in May, 2007. This report points out to the weaknesses and deficiencies in our systems, which warrant improvement. Pertinently, the aid given by the donors is regulated vis-a-vis the credit ratings so assigned by them. 3. Coming to the main issue, the Finance Secretary stated that the CGA after approval by the MoF has replaced the old system of PLAs by SDAs. The new system has been

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essentially designed to ensure tracking of expenditures incurred through PLAs. It, was therefore, imperative to implement the new system in letter and spirit, as per the instructions issued by the CGA and circulated by the F.D. vide Nos. SO(TT)6-1/2007 dated 11.09.2007 and 26.10.2007. It was also pointed out that originally the new system was to be implemented w.e.f. 1.7.2007, however in order to allow for the teething issues, the system was being implemented w.e.f. 1.10.2007. Therefore, the practical operation of existing PLAs shall stop w.e.f. 10.11.2007. 4. The Finance Secretary informed the participants about the dis-satisfaction shown by the Chief Secretary with regard to the shortfalls in the collection of provincial and district receipts, the assigned targets whereof were not being met by the collecting agencies. The Chief Secretary was pleased to direct that the revenue targets shall also be shared with the DAOs who will assist in matching the targets and sending monthly reports to the F.D. upfront, in a format designed by the Budget Wing. Similarly, payments made by AG(Pb)/DAOs/TOs on daily basis would be monitored by the F.D through of reports generated by DAOs in a given format. The DAOs were again advised to make the reconciliation cells more effective so that figures of receipts and payments were reconciled timely with the DCOs/SBP/NBP so as to improve their financial management systems and monitoring of cash flows. They were also advised to submit monthly accounts regularly to the A.G. Punjab, beside the timely submission of plus minus statements of PLAs to the Finance Department regularly. 5. The District Accounts Officers also raised certain points relating to shortages of staff in their offices, which was one of the reasons for weaknesses in the prompt discharge of their assigned functions. They also pointed out to the lack of interest on the part of the District Government Offices, vis-a-vis the reconciliation of accounts. They also stated about their difficulties with regard to implementation of P1FRA due to lack of technical assistance in addressing system related break-downs. They also requested to fill in the vacant posts, or allowing filling up of some posts upfront on contract basis, whereby the Finance Secretary was pleased to agree to this proposal. 6.

The representative of the A.G. (Pb) did not attend the meeting. THE FOLLOWING IS THE GIST OF DIRECTIONS ISSUED IN THE MEETING 1.

That the conversion of PLAs to SDAs shall invariably start w.e.f. 10.11.2007, wherefrom no PLA cheques would be entertained. The DAOs/TOs shall assist the local offices in the conversion process.

2.

The. District Accounts Officers shall play an active role in reporting receipts and payments of provincial and district governments by sending periodical/daily reports on the format prescribed by Finance Department.

3.

The Finance Department will consider providing 2-3 computer operators to each DAO on contract to help in the implementation of PIFRA.

4.

The DAOs shall take steps to cut down public complaints as the Ombudsman had been taking a serious view in such matters, and recommending disciplinary actions against them under E&D Rules.

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5. In view of the mishap regarding short receipt of stamps by the Treasury Office, Lahore the DAOs/TOs shall invariably depute head treasurers to collect stocks (from Railway Station) of stamps despatched by the Controller of Stamps, Karachi. 6. The Finance Department shall provide revenue targets of provincial and district governments to the DAOs for matching actual receipts booked in accounts. ---------No. W&M 1-31/2007 GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 6th December, 2007 Subject:

FINANCIAL DISCIPLINE MEASURES

In pursuance of the approval granted by the competent authority, the following financial discipline measures are being enforced with immediate effect for strict compliance by all concerned: (i)

No additional funds will be released for the execution of new schemes not included in the ADP. The term new scheme will also include a scheme which was administratively approved and duly tendered for but in respect of which no work order was issued.

(ii)

There will be a complete ban on the purchase of new and expensive imported vehicles against the current or development budgets. Any departure, if warranted under unavoidable circumstances, will only be allowed with the approval of the Chief Minister.

(iii) There will be a ban on purchase of durable goods / machinery, and equipment, save those under the development schemes duly approved and under execution. (iv) Supplementary grants shall only be admissible in extremely emergent cases. (v)

No upfront releases will be made by the District Governments to TMAs/UAs for the schemes to be executed by them. Funds will be released subject to the preparation of cash plans/work plans and submission of vouched accounts by the respective TMAs/UAs. All codal formalities will be observed before release of funds. Attention is also invited to Finance Department’s letter No. IT (F.D)3-/2002 Vol - IX dated 19.11.2007 issued in this regard.

(vi) Monthly PFC releases to the local governments shall be regulated on the basis of actual receipts of the provincial government. Amounts released earlier would be accordingly adjusted to allow for this. (vii) Obligatory expenditures like salaries, pensions, debt-servicing/other charged expenditures, purchase of medicines, essential M&R, flood protection and relief measures will NOT be affected by the general restrictions. ----------

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GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT Dated Lahore, the 7th December, 2007 NOTIFICATION No.RO(Tech) FD 18-44/2006. In exercise of the powers conferred upon him under Article 119 of the Constitution of the Islamic Republic of Pakistan, 1973, the Governor of the Punjab is pleased to direct that in the Punjab Departmental Financial Rules (Financial Hand Book No.3), the following further amendments shall be made: AMENDMENTS In the said rules:(a)

in rule 7.36, for sub-rule (b), the following shall be substituted:“Where tendered amount as mentioned in the letter of acceptance exceeds rupees ten million, the competent authority may, on the request of the contractor, sanction a mobilization advance up to fifteen percent of the said tendered amount in the manner and subject to the following conditions: (i)

initially, a sum equal to ten percent of the tendered amount and thereafter a further sum equal to five percent of the tendered amount may be sanctioned on the furnishing of a certificate by the engineer incharge of the work to the effect that mobilization by the contractor is complete in all respect necessary for the due commencement of work;

(ii)

the contractor shall furnish a guarantee in the shape of Form DFR (P.W) 28-A in favour of the Government from any bank declared to be a Scheduled Bank by the State Bank of Pakistan;

(iii) the authority accepting the tender shall personally verify the bank guarantee;

(b)

(iv)

no interest shall be charged on a mobilization advance;

(v)

the recovery of mobilization advance shall commence after lapse of 20% contract period or after the execution of the 20% of the work (financial terms) whichever is earlier. The rate of recovery shall be 25% of the value of work done in each interim pay certificate (running bill); and

(vi)

in case the contractor fails to execute the work in accordance with the terms of the contract, the security offered in respect of the mobilization advance shall be forfeited to the credit of the Government.” And;

for the form “D.F.R. (P.W) 28-A”, the following shall be substituted: “FORM D.F.R. (P.W.) 28-A”

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(Referred to in Rule 7.36) FORM OF GUARANTEE WHEREAS a contract for work has been awarded by the Governor of the Punjab acting through _______________ the Government of the Punjab _____________ Department (hereinafter called the Government) to M/S ____________________ (hereinafter called the contractor); AND WHEREAS under the terms of the said contract the Government has agreed to advance a sum of Rs.__________ to the contractor for execution of the said work. The said amount shall be recovered after lapse of 20% contract period or after the execution of the 20% of the work (financial terms), whichever is earlier. The rate of recovery shall be 25% of the value of work done in each interim pay certificate (running bill); AND WHEREAS the Government has required the contractor to furnish a bank guarantee from any scheduled bank for securing the payment of the sum advanced thereon:It is agreed as follows:1.

I_________ acting on behalf of ________ (hereinafter called guarantor) hold and firmly bind to the Government in the sum of Rs.______________. (Rupees__________________) payable on the same sum given as mobilization advance to the contractor.

2.

The guarantor hereby undertakes to pay the said amount payable to the Government of the Punjab on demand in case the contractor makes a default in the payment of said amount under the terms and conditions of the contract.

3.

The guarantee shall be irrevocable and shall remain in force till the sum advanced payable thereon has been repaid in full by the contractor.

4.

The liability of the guarantor shall in no case exceed the aggregate amount of Rs._________ (Rupees___________) payable thereon for the payment of which the guarantor hereby undertakes to bind itself and promises to pay the whole or any portion of this amount to the Government without making a reference to the contractor.

IN WITNESS whereof we the said guarantor have set out hands to this deed of guarantee this____________ day of _____________ 20 . Guarantor (Scheduled Bank) 2.

This notification shall be applicable to future/new projects. ----------