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OFFICE OF THE CONTROLLER GENERAL OF ACCOUNTS CGA Complex, G-5/2, ISLAMABAD No.AC-II/1-39/08-Vol-V/632      September 24, 2008 Subject:-    REVISED PROCEDURE FOR OPERATION OF ASSIGNMENT ACCOUNTS OF FEDERAL GOVERNMENT. In order to overcome the existing Accounting problems, the procedure for operation of Assignment account has been revised in light of the provisions contained in chapter 17 of the Accounting Policies and Procedures Manual (APPM). 2.         The revised procedure has been approved by the Finance Secretary. A copy of the revised procedure is enclosed for implementation w.e.f. 1.10-2008. 3.         A notification of amendment in Federal Treasury Rules (FTR 170-B) which was necessary for implementation of the revised procedure has been issued vide Finance Division notification No. S.R.O.(1)/2008, dated 23.9.2008 (copy enclosed). 4.         Any problem encountered during the implementation process may please be communicated to this office for rectification. Director General (Accounts) REVISED PROCEDURE FOR OPERATION OF ASSIGNMENT ACCOUNTS OF FEDERAL GOVERNMENT The procedure relating to Assignment Accounts has been revised. Features of the revised procedure are as follows:- 1. General Policy: -Account name. -The bank branch from where it shall operate -Authorized cheque signatories and specimen signatures. -Budget head from which the allocation of funds will be made. . -Any other condition for operation of the account. 2. RECORDING OF EXPENDITURE: i.                           The funds authorized for utilization through Assignment Account will be noted in the Appropriation Register by the AG/DAO. No expenditure will be recorded at this stage. The expenditure will be recorded in accounts on the issuance of cheques by the authorities allowed to draw on the assignment accounts. In order to record expenditure upon issue of cheque, the concerned DDO shall ensure that a copy of schedule, in the format at Annex-A, is received in the concerned AG/DAO office on a daily basis (or as the cheques are drawn depending on the volume). This schedule will provide the expenditure coding detail for each cheque drawn. Following entry in accounts will be made by the AG/DAO on receipt of this schedule. Dr       Detailed expenditure head (detailed function-cum-object) Cr        G01191-Assignment Account Cheques. Dr        G01191-Assignment Account Cheques Cr        Bank account vi..                      The officers holding Assignment Accounts will ensure that no money is drawn from these accounts unless it is required for immediate disbursement. Moneys will not be drawn for deposit into chest or any bank account. A certificate to this effect will be recorded on the Schedule of Payment mentioned in Para 2 ( i ) above. The cheques for payments on account of purchases/supplies will be drawn in the name of contractor/supplier. 3. BUDGETING AND RECONCILIATION: 4. POST AUDIT: The drawing authorities will submit monthly account of expenditure with copies of paid vouchers to the concerned AG/DAO for post audit purpose by 15th of each month who will carry out 100% post audit. 5. EXCEPTIONS: FORM-A (Sanction for opening of Assignment Account) Ministry of———————– ———————————— No. ——————————————– Islamabad, the—————–, 200x From    :           ————————-,                         ————————-                         Islamabad. To        :           The Accountant General Pakistan Revenues, Islamabad. Subject:-                 OPENING OF LAPSABLE ASSIGNMENT ACCOUNT IN PAK RUPEE TITLED “—————————————————————————————————————————————————————————————————————————————————————————————————–”. Dear Sir, I am directed to convey the sanction of the President for opening of Lapsable Assignment Account in Local Currency for———————————————- titled “——————————————————————————————————————————————————” at National Bank of Pakistan (NBP)—————–Branch, ——————————————-. The above account will be operated jointly by Mr.——————————and Mr.———————–whose specimen signatures duly attested are attached herewith in triplicate. It is therefore, requested that necessary authority may kindly be issued to NBP for the opening of Lapsable Assignment Account at National Bank of Pakistan (NBP)———— Branch ———————-. The above account will be operated /maintained in accordance with the approved revised procedure circulated by the CGA vide No. ————————————————-dated ——————–. The funds in the assignment account will be provided through sanctioned Current/Development budget grant. Government of PakistanFinance Division(BR Wing) ——- No. ———————-                                           Islamabad, the,—————, 200x. Forwarded to Accountant General Pakistan Revenues, Islamabad for further necessary action. Name——————————- Designation————————— Tele——————- Copy forwarded for information to: A.O (T.M Section) AGPR, Islamabad. FORM-B (Authority to NBP for opening of Assignment Account)OFFICE OF THE ACCOUNTANT GENERAL PAKISTAN REVENUESG-8/4 ISLAMABAD No. ———————————                                        Dated: ——————-,200x. To Manager National Bank of Pakistan—————————–. Subject:-                OPENING OF LAPSABLE ASSIGNMENT ACCOUNT IN PAK RUPEE TITLED “————————————————————————————————————————————————————————————-“. In pursuance of——————————-Division, Islamabad letter No.———————————————-, dated —————– bearing Finance Division Budget Wing endorsement No.——————————— , dated—————–, you are hereby authorized to open a lapsable Assignment Account with the above title in the National Bank of Pakistan, —————————Branch at———————. by Mr. —————————————————–and Mr.——————————– areenclosed. Encl: As above (——————– ) Assistant Accountant General/Accounts Officer Tele: ———— Copy to: OFFICE OF THEACCOUNTANT GENERAL PAKISTAN REVENUEG-8/4, ISLAMABAD. No. Conditions for Opening of Lapsable Assignment Account, in Pak Rupees, for Titled “————————————————————————–“. 1.         The revised procedure of assignment account circulated vide No.—————————————————————-dated——————will be followed. 2.         The account will be operated jointly by following two officers: 3.         The above account shall be lapsable at the end of each financial year. 4.         Regular accounts of the expenditure out of this Assignment Account will be auditable by the Auditor General of Pakistan. 5.         The above terms are subject to modification from time to time for better financial discipline. Name———————————– Assistant Accountant General/Accounts Officer Tele: ————————– FORM-C (Sanction for Placement of Funds in Assignment Account) No.—————————- Government of Pakistan Ministry of————– Islamabad the —————200x. The Accountant General Pakistan Revenues, ———————— Subject:-              SANCTION FOR PLACEMENT OF AMOUNT AS CEILING IN THE ASSIGNMENT ACCOUNT RELATING TO ———————– —————————————————————————————————————————————————————————————————————— Dear Sir, I am directed to convey the sanction of the President of Islamic Republic of Pakistan to the placement of an amount of Rs. ———— (Rupees —————————————only) in the assignment account titled ————————————————————————————————————————- as ceiling for the quarter/month —————– of the current financial year 200x-200x. 2.                            It is requested that the Manager National Bank of Pakistan ——————————————-Branch ————————- may be advised to arrange payment against above mentioned ceiling of Rs.———————.on the receipt of cheque and prescribed schedule of payment duly signed by the authorized signatories of the account. 3.                            The above assignment of funds has been made against budgetary allocation in Grant No.——————————————————————————–Cost centre

No.F.1(1)-Reg.6/2008 GOVERNMENT OF PAKISTANFINANCE DIVISION(Regulations Wing) Islamabad, the 24th June, 2008 NOTIFICATION                                S.R.O. No.           (1) /2008. In exercise of the powers conferred by sub-section (1) of section 25 of the Civil Servant Act, 1973 (LXXI of 1973), read with Notification No SRO 120(I)/98, dated the 27th February, 1998, the Prime Minister is pleased to direct that in Civil Service Regulations the following further amendments shall be made and shall be deemed to have been so made on the 31st March, 2008, namely:- In the aforesaid Regulations, in Article 474 B, for clause (a), the following new clauses shall be substituted, namely:- “(a)      After a service of five years or more but less than ten years, a gratuity not exceeding one month’s emoluments for each completed year of service. If a civil servant dies in service, the rate shall be one and a half month’s emoluments for each completed year of service. If the emoluments of a civil servant have been reduced during the last twelve months or thirty six months of his service, as the case may be, otherwise than as a penalty, average emoluments may, at the discretion of the authority which has the power to sanction gratuity, be substituted for emoluments. (aa)    If the civil servants are unable to work and retire on account of invalidation due to illness, accident, earthquake or terrorism will get complete pension benefits, and the condition of ten years service shall not apply to such cases.” Deputy Secretary (Reg.III) Stay updated for further details and clarifications regarding the above mentioned or any other notification, please do not hesitate to reach out to our Facebook Group.