TABLE OF CONTENT.

 

 

TABLE  OF CONTENTSന് 

ഫിനാന്‍ഷ്യല്‍ കോഡില്‍ എന്ത് കാര്യം.

 

കാര്യമുണ്ട്!!

 

സാധാരണയായി ശരാശി 65 മാർക്കിന് ഈ പുസ്തകത്തില് നിന്നും ചോദിച്ചുകാണുന്നു. പരീക്ഷജയിക്കാനുള്ള സൂത്രം പറയട്ടെ. 

നിരവധി തവണ ടേബിള്‍ ഓഫ് കണ്ടന്റ് വായിക്കുക. 

എന്തിനാണ് അത് വായിക്കുന്നതെന്ന് പി.എസ്.സി. നടത്തിയ    

ഒരു പരീക്ഷയുടെ ചോദ്യപേപ്പര്‍ നോക്കിയാല്‍ മനസ്സിലാകും..

 

ഏത് റൂള്‍ ആണ് ഇത് എന്ന ചോദ്യം പി.എസ്. സി 2016 ജൂലായ് മാസം ഹയറിന്  ചോദിച്ചത് 42 എണ്ണം. ബഡ്ജറ്റ്  മാന്വലില്‍  ചോദിച്ചത് 10  ചോദ്യവും.

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പുസ്തകത്തിലെ കണ്ടന്റുകളൊന്നും വായിക്കാതെ ടേബിള്‍ ഓഫ് കണ്ടന്‍ര് മാത്രം വായിച്ചാല്‍ ആ പരീക്ഷ അന്ന് ജയിക്കാം.

 

റൂള്‍ ഏത് എന്ന് എല്ലാ പരീക്ഷകള്‍ക്കും ചോദ്യങ്ങള്‍ വന്നു കാണുന്നു.

അത് കണ്ടെത്താനുള്ള ഏറ്റവും എളുപ്പ മാര്‍ഗ്ഗം ടെബിള്‍ ഓഫ് കണ്ടന്റ്  തന്നെ.

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 മുന്‍ വര്‍ഷങ്ങളില്‍ പരീക്ഷയ്ക്ക് വന്ന ചോദ്യങ്ങള്‍ ഈ പേജിന്റെ താഴെയുള്ള 

കമന്റ് ബോക്‌സില്‍ നല്‍കിയിട്ടുണ്ട്.

 

 

TABLE  OF CONTENTS
CHAPTER I
Introductory	1
Definitions	3
CHAPTER II—RECEIPTS,THEIR COLLECTION AND CHECK
General	4
Duties and responsibilities of a Government servant  entrusted with the collection of revenue and its remittance  into the treasury and maintenance of regular accounts— Collection	5–6
Remittance	7
Accounts— Maintenance of proper accounts	8
Duties of the Departmental Controlling Officer in respect of maintenance of accounts	9
Duties of the Inspecting Officers in  checking revenue collections	10-11
Special rules for particular classes of receipts— Rents of Government buildings due from Government servants	12
Duties of a Government servant who is in-charge of a  Government building which is constructed or acquired  for use as residence—Duties of a Head of Office/Drawing Officer	13&14
Duties of the Executive Engineer	14 A
Duties of the Treasury Officer or other disbursing officer  on receipt of the demand statement of rents	15-19
Rents of Government buildings, lands, etc. due from  private persons and pensioners	20
Hire of office accommodation	21
Rent of hostels	22
Fines—Duties of Government officers in the realisation of fines	23(a)
The procedure to be adopted when any amount is realised  in any district on account of a fine imposed in  another district of the state	23(b)
The procedure for keeping accounts relating to fines	24
Pricing of stationery	25
Fees for cultural and microscopic examinations,dispensing  stock vaccines, auto-vaccine, etc., in the Public Health Laboratory	28
Fees received by Government officers as Notaries Public	29
Credit Sales	30
Receipts under the Motor Vehicle Act	31
Dues from local bodies	32-33(a)
Procedure for the recovery of arrears due to Government from local bodies	33(b)
Miscellaneous dues and special recoveries	34
Refunds of revenue	35-36
Time-limits for claim for refunds of revenue	37
Remission of revenue	38
Waiver of Revenue	38 A
Audit of receipts	39
CHAPTER III—EXPENDITURE
General Principles and Rules—General Principles	40(a)
Standards of financial propriety	40(b)
Important financial principles	40(c)-44
Communications of sanction	45-48
Date of effect of sanction	49
Lapse of sanction	50
Contracts	51
Arrear claims	52-53(a)
Due date of a claim	52(b)-57
Arrear claims relating to statutory grants	58
Supply of information to Audit	59
Over charges and Audit objections	60-63(a)
Maintenance and check of Audit Objection Register	63(b)
Inspection reports	63(c)-66
CHAPTER IV— ESTABLISHMENTS,CLAIMS OF GOVERNMENT SERVANTS  AND RECOVERIES FROM THEM
(i)Introductory—Scope of the Chapter	67
Powers of Government to create and abolish posts	68
(ii)Establishment—Powers of Subordinate authorities  to sanction  additional establishments	69
Additions to establishment or increase in emoluments  of existing posts	70
Principles to be observed in putting up a proposal  for additions or alterations in the establishment of an office—  A. Scale of pay for new posts	71
B. Details to be furnished with establishment proposals	71
Variation in sanctioned pay of a post	72
Special rules regarding temporary establishments	73
Distribution of non-gazetted establishments into sections	74
Claims of Government servants—  Due date for payment of pay, allowances, etc.	75
Signing and presentation of pay bills	76
Drawal of pay above an efficiency bar	77
Drawal of an increment in pay	78-79
Pay due in India to persons not in India	80
Reports of transfer of charge of Gazetted  Government Officers	81
Specimen signatures required by the Accountant General	83
Pay due to a Government servant whose whereabouts are unknown	84
(iii) Travelling allowance bills	85
Railway warrants	86
Motor warrants	87-87A
Detailed monthly bills for countersigned contingencies  Advances for travelling expenses for tours	88
(iv) Deductions from pay bills of Government servants (1) Fund deductions ..	89
(2) Deduction on account of income tax	89
3) Deduction of amounts due to Co-operative Societies	89
(4) Deduction on account of attachment of  pay and allowances by Civil Courts	89
(4)(d) Responsibilities of Government Servants for  recovering amounts attached by Civil Courts from Pay and Allowances	89
(5) Hospital stoppages	89
(7) Deduction of premium due to the Life Insurance  Corporation of India from the salaries of  Government servants	89
CHAPTER V—CONTINGENT CHARGES
Definition	90
Extent of application of this chapter	91
Authorities competent to sanction contingent expenditure	92–93
Permanent advances	94
Rules regulating the grant of permanent advance	95–96
Recoupment of permanent advance	97–98
Temporary advances for specified purposes	99
Advances for contingent charges to be incurred on tour	100
Advances for Law charges	101
Cash Book	102
Classification of contingent charges	103
Contingent Register	104-106
Detailed monthly bills for contersigned contingencies	107
Countersigning Authority’s Contingent Register	108–109
Amounts disallowed by the countersigning authority	110
List of abstract contingent bills	111
Endorsement of contingent bills in favour of private parties	112
Inter-departmental transfers	113
Contingent charges incurred on behalf of  other Government servants	114
Control of contingent expenditure against appropriation	115
Service Postage Stamps	116
Rates and Taxes	117
Cleaning, etc, charges	118
Electric current and water charges	118
CHAPTER VI—STORES
Introductory	120
Authorities competent to purchase stores	121
Forecast of requirements	122
Preparation of Indent	123
Administrative sanction	124
Purchase sanction	125
Tender system	126
Purchase from Government sources	127
Purchase of furniture	128
Ascertainment of surplus stores .	129
Form of tenders	130
Invitation of tenders	131
Earnest Money Deposit	132
Receipt and opening of tenders	133
Entertainment of tenders	134
Acceptance of tenders	135-138
Communication of acceptance	139
Security and agreement	140
Rate and running contracts	141
Negotiated contracts	142
Examination of contracts by  the Accountant General	143
Insurance of Government property	144
Claims in respect of imported stores lost or damaged	145
Insurance on Railways or Lorry  Transport or Inland Water Transport	146
Receipt and verification of Stores	147
Payment for stores	148
Stock accounts	149-150
Valuation of stores in stock accounts	151-152
Inspection of Stores	153
Unserviceable and surplus stores	154-157
Verification of stores	158-160
Discrepancies found on verification of stores	161
Audit of stores and stock accounts	162
CHAPTER VII—WORKS
Introductory	163
Classification of works	164
Allotment of works to Departments-works  allotted to the Public Works Department	165
Works allotted to the Forest Department	166
Maintenance of register of immovable properties	170
Electrical works	171
General Rules—Selection of site	172
Preparation of estimates	173
Sanction for works	174
Estimates and sanctions to be treated as confidential	176
Supplementary estimates	177
Method of executing works	178
Purchase of materials and invitations to tender	179
Provision of funds	180
Execution of agreement	181-183
Starting of work without a sanctioned estimate  or without adequate funds having been provided	184
Starting a work in an emergency	185
Muster roll for a work executed departmentally	186-187
Labour engaged departmentally through a contractor	188
Measurement book	189-190
Check-measurement of works	191
Aid to contractors	192
Liability of contractors	193
Completion report	194
Disposal of surplus materials	195
Protection of religious edifices	196
Works allotted to the Public Works Department	197
Consultation with the Public Works Officers	198
CHAPTER VIII—MISCELLANEOUS EXPENDITURE
Authorities competent to sanction miscellaneous expenditure	199
Acquisition of land	200-202
Payment to Her Highness the Senior Maharani of Travancore	203
Payment of Annuity to the Chengamanad Devaswom	204
Family and Political Pensions, Malikhana, Jenmibhogam, Arthapalisa, Karathichilavu,Thiruppuvaram, Beriz deduction and Tasdic allowances	205
Departmental payments	206
Discretionary grants	207
Grant-in-aid and contributions of Public bodies,institutions, etc.	208-209
Responsibility of a departmental officer  on whose signature or countersignature a grant-in-aid bill was drawn	210-211
Grant-in-aid and contributions to local bodies	212
Educational grants-in-aid (other than local bodies)-Grants to Schools.	213
Orphanages and Boarding Houses	214
Grants to Libraries and the Kerala Grandhasala Sanghom	215
Scholarships and stipends	216
Industrial grants	217
Grants to Medical Institutions	218
Co-operative grants	219
Grant-in-aid private Engineering Colleges and Polytechnics	220
Expenditure on inaugural ceremonies	221
Examination charges	222
Overtime fees	223
Fees for Medical Inspection of Vessels in Harbour	224
Plague charges	225-226
Honoraria to Honorary Nursing Sisters employed in the State Hospitals	227
Honoraria to Ayurvedic physicians	228
Contribution to Devaswom Fund	229
Contributions to association, etc. and for charitable purposes	230
Compensation for loss of property	231
Expenditure for the transportation of dead body  of a Government Servant dying in harness	231A
Exgratia payments to Government Servants  Sustaining injuries while on duty	231B
CHAPTER IX—LOANS AND ADVANCES
General—Main classes of loans and advances	232
1.Loans to Local Funds, Private Parties, etc.—	233
General Instructions	234
Loans to Municipalities and to district and  other Local Fund Committees	235
Advances to cultivators	236
Miscellaneous Loans and Advances	237
2. Loans to Government Servants— General classes of loans	238
General principles	239
A. Advances for the purchase of motor conveyances—  (i) General	240
Procedure for sanction	241
(ii) Advances for the purchase of a motor car	242
(iii)Advances for the purchase of Motor cycles/scooters— Eligibility of Government servants for an advance	243
B. House building advance to Government servants	244
Different kinds of advances included under this head	244
Eligibility of Government Servants for advance	244A
Authority competent to sanction the advance	244B
Conditions under which advance is sanctioned	244C
Rules regulating calculation of interest and death-cum-retirement gratuity	244D
Rules regarding the procedure on receipt of applications	244E
Procedure for release of mortgages/Policies after complete  repayment of the loan and interest	244F
C. Cycle advance	245
D. Marriage Advance	245-A
E Advances to Junior I.A.S. Officers for the purchase of furniture	246
F. Other advances	247
3. Advances repayable	248
(i) Civil advances	249
(a) Advances for Thiru Onam festival	250
(b) Other festival advances	251
(c) Advances on transfer	252
Travelling allowance advance to the family of Officers  who die while in service	252A
Advance for the payment of immediate relief     to the families of officers who die in harness	253
(d) Rules for the grant of advance for the purchase of mosquito nets	254
2.Special advances— General	255
(i) Advances for minor irrigation works	256
(ii) Advances for the eradication of plant pests	257
(iii) Advances for erecting temporary sheds inplague affected areas	258
3. Revenue advances	259
(i) Advances for demarcation purposes	260
(ii) Advances for replacing missing boundary marks	261
Demands, collection balance statements	262
(iv) Forest advances	263
4. Permanent advances	264
(i)Demand, collection and balance statement of/advances	264A
Irrecoverable loans and advances— Duties and powers of officers to write off	265
Annual Certificate	266
CHAPTER X—DEPOSITS
Introductory	267
Classes of Civil Deposits	268
Revenue Deposits	269-269A
Civil Court’s Deposits	270
Criminal Court’s Deposits	271
Personal Deposits	272
Public Works Deposits	273
Trust Interest Funds	274
Deposits for works done for public bodies or private individuals	275
Unclaimed Provident Fund Deposits	276
Deposits for Government Loans	277
Forest Deposits	278
Deposits of Government Commercial undertakings	279
Deposits in connection with elections	280
General Principles and Rules	281
Lapse of Deposits to the Government	282-283
CHAPTER XI—LOSSES OF PUBLIC MONEY OR PROPERTY
Securities and general principles for fixing and  enforcing responsibility— General	283
Rules to be observed in cashing bills or in remitting money  from one office to another	284-285
Security Deposits— Fidelity Insurance—Government servants	286
Security Deposits—Contractors	287
Forms of security and conditions on which they  are accepted	288-289
Post Office Savings Bank Deposits	290
Registration of security bonds	291
Custody of securities and security bonds	292
Periodical verification of all securities	293
Annual valuation of Government Promissory Notes, etc.	294
Repayment of security deposits	295
Security deposit of a Private Employer of a Government  Servant on Foreign Service	296
Losses— Report of losses	297
Losses with which the Reserve Bank, etc., are concerned	298
Losses of cash due to acceptance of counterfeit coins	299
Write off losses	300
Loss of Stores	301
Damage to immovable Government Property	302
General Principles and Procedure for fixing and enforcing  responsibility for losses	303A-303B
Departmental Enquiries regarding Frauds, etc.,  in which Government Servants are involved	304
Prosecution for embezzlement of Public Moneys or property	305
CHAPTER XII—LOCAL FUNDS
Introductory	306-308
Grants to Local and Other Bodies	309
Loans to Local Bodies	310
Charges recoverable from Local Bodies	311
Time-limits for claims by Local Bodies	312
Arrear claims of Local Bodies	313
CHAPTER XIII—MISCELLANEOUS SUBJECTS
Introductory	314
Allocation of expenditure between capital and revenue	315-319
Interest on capital	320-321
Work done for another Government or State	322
Rules regarding charges on account of the  maintenance and upkeep of Government motor cars and motor boats	323
Register of motor cars and motor boats	324
Insurance of Government Property	325
The transfer of Government land from one department to another	326
Proforma accounts relating to Government commercial undertakings	327
Other proforma accounts	328
Service funds	329
Treasury Savings Bank	330
Endowments for scholarships, prizes, etc.	331
Application for and grant of leave	332
Custody of valuable documents	333
Service Books	334
Register of books and periodicals	335
Erasures	336
Destruction of official records, connected with accounts	338
Report of deaths of pensioners	339
CHAPTER XIV—DELEGATION OF UNION FUNCTIONS  TO THE STATE GOVERNMENT
By Consent of the State	340