Punjab Financial Rules Vocabulary

Alphabetical vocabulary terms and their technical definitions derived from Chapter 1 and following sections of the Punjab Financial Rules Vol I.

Abstract Bill

A bill without details either for contingent or travelling allowance expenditure, other than P.W.D. travel expenditure, paid at a Treasury without scrutiny and countersignature of a controlling authority to save delay in discharge of a claim.

Administrative Approval

A formal acceptance by the department concerned of a proposal to incur expenditure connected with the requirements of that Department.

Administrative Department

A self-contained administrative unit in the Secretariat responsible for the conduct of business of Government in a distinct and specified sphere and declared as such by Government.

Appropriation

The allotment from within a unit of appropriation of a particular sum of money to meet expenditure on a specified object.

The Bank

The State Bank of Pakistan or any branch or agency acting as the agent of the State Bank of Pakistan, including the National Bank of Pakistan.

Book Transfer

The process whereby financial transactions which do not involve the giving or receiving of Cash, or of Stock materials, are brought to account.

Bonus

Payment made in addition to the prescribed pay or wages as a reward for specially good work or service or for outturn of work in excess of a prescribed limit.

Cash

Includes legal tender coin, currency notes, cheques payable on demand, remittance transfer receipts, demand drafts and also revenue stamps.

Cash Order

A payment order issued by a District Treasury or a Sub-Treasury in favour of a person to whom money is due or who is responsible for its disbursement and is payable in lump.

Charged Expenditure

Expenditure which under the Constitution of the Islamic Republic of Pakistan has been declared as charged on the Provincial Consolidated Fund and is not subject to the vote of the Provincial Assembly.

Competent Authority

The Administrative Department concerned acting in consultation with the Finance Department or any other authority to which power to exercise authority has been delegated.

Contract

Any kind of undertaking, written or verbal, express or implied, by a person not being a Government servant, or by a syndicate or firm, for construction, maintenance, repairs, supply of materials, or performance of service.

Controlling Officer

A Government servant designated as such in relation to receipts and expenditure under any head of account.

Detailed Bill

A bill setting forth the details of either contingent or travelling allowance expenditure and is subject to countersignature by a controlling authority.

Detailed Head

A division of a minor head.

Disbursing Officer

A Government Servant designated as such in relation to expenditure under any head of account.

Financial Year

The period from 1st July to 30th June both days inclusive.

Grade

National Scales of Pay in which a number of posts carrying same duties and responsibilities are placed.

Major Head

A main unit of classification of revenue and expenditure in the accounts of the Government.

Minor Head

A sub-division of a major head.

Non-recurring Expenditure

Expenditure sanctioned as a lump sum charge whether paid as a lump sum or by installments.

Officer

A Government Servant holding a post in National Pay Scale No. 16 or higher.

Official

A Government Servant holding a post in National Pay Scales No. 1 to 15.

Pre-Audit Cheque

A cheque issued by the Accountant-General or any officer of the Pakistan Audit Department in payment of a claim at Lahore after audit.

Primary Unit of Appropriation

A portion of the supply under each minor head which is allotted to a prescribed sub-division representing one of the primary objects of the supply.

Proposition Statement

A statement setting forth the financial effect of a proposal involving the creation, alteration or abolition of posts on an establishment.

Provincial Consolidated Fund

The funds defined in Article 118(1) of the Constitution of the Islamic Republic of Pakistan.

Re-appropriation

The transfer of funds from one unit of appropriation to another.

Secondary Units of Appropriation

Divisions into which a primary unit of appropriation is divided for the purpose of financial control.

Technical Sanction

The sanction of a competent authority to a properly detailed estimate of the cost of a work of construction or repair.

Treasury Rules

Rules issued by the Government under Article 119 of the Constitution of the Islamic Republic of Pakistan.

Voted Expenditure

Expenditure which is not "charged" and is subject to the vote of the Provincial Assembly.

Contract Contingencies

Contingent charges for which a lump sum is allotted annually within which the drawing officer may incur expenditure as and when required.

Audited Contingencies

Contingent charges under the direct audit of the Accountant-General, where bills paid at the treasury are complete with sub-vouchers for items in excess of Rs. 100.00.

Dead Stock

Stores comprising plant and machinery, furniture, and fixtures.

Other Stores

Stores which consist of consumable and perishable articles.

Personal Deposit Account

Special banking accounts kept for certain classes of deposit transactions of a public or quasi-public nature for which it is not necessary to treat each disbursement as made against a particular receipt.

Local Fund

Revenues administered by bodies which by law or rules come under the control of Government, or revenues of any body specially notified as such by competent authority.

Service Book

A contemporary record in minute detail of a person's official career.

Permanent Advance

Advances granted to Government servants who may have to make payments before they can place themselves in funds by drawing bills.