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Forest Accounts and Procedure

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Forest Accounts and Procedure by Bakht Zamin Khan


A summarized record of transactions relating to a person or thing is called an account. The art of recording, classifying and summarizing in terms of money transactions and events of a financial character and interpreting the results thereof is defined as Accounting.

An analysis of the definition of accounting indicates that it passes through the following stages.

  1. Recording
  2. Classifying
  3. Summarizing
  4. Financial transactions
  5. Interprets.

(a) It means to put the transactions to writing in the books of accounting.
(b) The work of classification is done in the book termed “LEDGER”.
(c) This involves the preparation of at least two measurements.
Trading, profit and loss account
Balance sheet
(d) Any dealing between two persons or things in a transaction. Accounting records only those transactions and events in term of money which are of financial character. Transactions which are not of financial character are not recorded in the books of Accounts.

Accounts and Transactions

The “Accounts” in the financial sense has been defined as statement s of fact relating to money or things having money value.
The facts that are incorporated into accounting records are described as “Transactions”.


A mere chronological register of pecuniary transactions (commonly called cash accounts) is soon found to be insufficient.
From such a register a man can not tell without going through every item, how he stands in relation to his various customers and whether his business is profitable or not. It becomes necessary that his transactions should be classified under various heads to show the combined effect of any desired series of transactions.

The process through these ends is effected is called “ACCOUNTING”.

Branches of Accounting

There are three main branches of accounting
i. Financial Accounting
ii. Cost Accounting
iii. Management Accounting

Financial Accounting

It is the original or pioneer form of accounting .it is mainly confined to the preparation of financial statements for the use of outsiders like Creditors, Banks and financial institutions. The chief purpose of financial accounting is to calculate profit or loss made by the business during the year and exhibit the financial position of the business as a particular date.

Cost Accounting

Cost accounting ascertains the cost of a product and to help the management in the control of cost.

Management Accounting

It provides the necessary information to the management for discharging its functions. It is the reproduction of financial accounts in such a way as will enable the management to take the decision and to control activities.

Maintenance of accounts of a forest division belongs to this branch of accounting. Since it provides useful information to the forest managers to take appropriate management decision and control activities.

Benefits of Accounting

  • It provides the following potential benefits:
  • Record keeping
  • Check on unwarranted and unjustified use of funds.
  • To meet legal requirements.
  • Communication of results.
  • It helps in keeping a systematic record of financial transactions which could be used to report regularly to the interested parties by preparing financial statements. e.g
  • Such record helps a DFO in preparing monthly, quarterly and annual financial statements.
  • It provides protection to the funds of any business from getting wasted in unwarranted and unjustified uses and protects the assets from wasteful use.
  • Under the provision of law and business has to file various statements. e.g,
  • Income tax returns sale tax returns etc.
  • An account is a base with the help of which various returns, documents, statements are prepared.
  • Accounting is the language business various transactions are communicated through accounting. The accounting shows a real and true position of the firm or the business. This picture may be presented to those who are interested in knowing the results of the firm.

Parties Interested in Accounting Information

Accounting is the language employed to communicate financial information of concern to a number of interested parties:

  1. Owners
  2. Management
  3. Creditors
  4. Employees
  5. Investors
  6. Government
  7. Consumers
    The owners provide funds or capital for the organization.
    The art of getting things done through others is termed as management. It helps a manager in raising the performance of the subordinates. Accounting information provides “THE EYES AND EARS TO MANAGEMENT”. Persons who supply goods on credit or bankers or lenders of money are called creditors

System of Accounting

Basically, there are two systems of accounting.

Cash System of Accounting

Accrual System of Accounting

In this system, entries are made only when cash is received or paid. The government system of accounting is mostly on the cash system.
It is a system in which accounting entries are made on the basis of amount have become due for payment or receipt.

Accounting Cycle

It refers to a complete sequence of accounting procedures which are required to be repeated in the same order during each accounting period.

Accounting cycle includes:

  • Recording
  • Classifying
  • Summarizing

All transactions should be recorded in the books of original entry known as subsidiary books as when they take place.

All entries in the books of original entry should be posted at the appropriate ledger accounts to find out at a glance the total effect of all such transactions in a particular account.

The last stage is to prepare the trial balance and find an account with a view to ascertaining the profit or loss made during a trading period and the financial position of the business on a particular date.


The pay is one of the most important items of terms and conditions of an employee. It is the remuneration and is earned for service rendered.

It expressed in monthly rates and is equivalent to a stage in time scale. It is payable to the employee on the first of next month subject.

The legal framework for pay is the entitlement of the civil servant is provided by section 17 of the Civil Servant Act 1973 and the rules made and orders issued thereunder.

“Pay a civil servant appointed to a post shall be entitled in accordance with the rules to the pay sanctioned for such post”.
“The amounts were drawn monthly by a government servant”.

Additional Pay

Grant of pay to government servants for holding two or more posts at a time is termed as additional pay.

The case of government servants holding charge of an additional post falls in three categories:

  1. Where a Government servant holds additional charge of a post equal in status to his own.
  2. Where a Government servant appointed to a superior post is put in charge of a lower post.
  3. Where a Government servant appointed to a lower post is permitted to officiate in a higher post in addition to his duties in the lower post.

In all such cases, Additional pay should not exceed 20% for the presumptive pay of the additional post. If it exceed for months, the whole time officer should be appointed for the second post immediately.

Special Pay

Special pay means an addition, of the nature of pay, to the emoluments of a post or of a government servant, in a consider of

  • The especially arduous nature of his duties.
  • A specific addition to the work or responsibility.
  • The unhealthiness of the locality in which the work is performed FR 9(25).

Substantive Pay

It means the pay other than special pay, personal pay, or emoluments are classed as pay under rule 9(21)(a)(iii) to which he has been appointed substantively or by reason of his substantive position in a cadre FR 9(28).

Personal Pay

It means additional pay granted to a government servant.

  • To save him from a loss of substantive pay in respect of permanent post other than tenure post due to revision of pay or to any reduction of such substantive pay, otherwise than as a disciplinary measure. OR
  • In exceptional circumstance, or other personal considerations. FR 9(23).

Average Pay

Average pay means the average monthly pay earned during the twelve months immediately preceding the month in which the event occurs, which necessitates the calculation of average pay.

Technical Pay

Means pay granted to a Government servant by virtue of his possessing minimum technical qualifications required for a post.

Officiating Pay

A government servant who is appointed to officiate in a permanent post which is substantively vacant or which is temporarily vacant in consequences of the absence of substantive incumbent on extraordinary leave or on transfer to foreign service, and is allowed to draw the full officiating pay.


Financial Definition

It includes:
i- Service as a probationer or apprentice provided that such service is followed by confirmation.
ii- Joining time.
iii- Extra leave on average pay granted to a government servant undergoing treatment at a Pasteur Institute.
iv- A government servant may be treated on duty
a) During a course of instruction or training in Pakistan.
b) In case of a student, stipendiary or otherwise, who is entitled to be appointed to the service of government on passing through a course of training at a university, college or school in Pakistan during the interval between the satisfactory completion of the course and his assumption of duties.

Legal Definition

Duty means an action that is due to moral or legal obligation that which one ought or is bound to do official function.
The ability of the subject who performs.


The right of civil servant to hold the post substantially to which he is appointed.


Fundamental Rule 9(4) defines the word “Cadre” to mean the strength of a service or part of a service sanctioned as a separate unit.


It is defined as “An allowance granted to meet personal expenditure necessitated by the special circumstances in which duty is performed. There are a number of compensatory allowances granted by the government in Pakistan to their employees. Some allowances are payable generally to all employees while others are applicable to special cadres and specialized nature of jobs in government departments. Always there are some conditions under which they are payable.

Generally applicable to all Departments:

  1. House Rent Allowance.
  2. Conveyance allowance.
  3. Compensatory allowance.
  4. Medical allowance.
  5. Ad-hoc allowance.
  6. Washing allowance.
  7. Dress Allowance.
  8. Cash Handling allowance.
  9. Qualification allowance.

Cash Account


Currency and banknotes, cheque payable on demand, remittance, transfer receipts and demand drafts and also revenue stamps are termed as cash
Government securities, deposits receipts of bank, debentures and bonds accepted as security deposit are not treated as cash.

A summarized record of transactions relating to cash is termed as a cash account.

If entries are made only when cash is received or paid then such a system is termed as a cash accounting system. Forest accounts are also based on this system.


Any type of income directly or indirectly of the business is termed as revenue, e.g. Sale of goods, interest received


Any type of expenses directly or indirectly of the business is called expenditure, e.g. Rent, salary, wages.

Classification of Revenue

Revenue received by a forest division from its various resources is classified into various heads and sub_ heads which is submitted to the office of CF through the form.

Cash Advance

A subordinate officer who is not authorized to draw cheque may be given a cash advance of a suitable amount to enable him to make the disbursements entrusted to his charge.

The amount of cash advance must be charged at once in the cash book of the officer making the advance, under “Forest Advance” as an advance to the disbursers concerned. Until cleared the advance should be held at the personal debit of the disburser.

Cash Recovery Service Payment (CRSP)

Any recovery of the paid amount from the person, to whom payment has already been made from the government budget, is known as CRSP, e.g.

  • Private use of telephone, electricity, Sui gas. As the full bill has already been paid through the government allocated budget in this head.
  • Excess payment made in any kind of work.

The recovery made as CRSP during the current financial year will be made as a (-ve) entry on the expenditure side under the proper head.


  1. Income Tax
  2. Rent
  3. Fines

Instructions Regarding the Preparation of Range Accounts

Following instructions are to be followed in letter and spirit by RFO to prepare his “Range Accounts”.

  1. General
  2. Revenue
  3. Expenditure


Cash Book

  1. Every RFO will keep his accounts in a printed, bound, page marked and properly issued cash book.
  2. All money transactions are entered in the cash book, as they occur daily.
  3. Sufficient detail should be given in the column “Particulars”.
  4. Overwriting and erasures are strictly prohibited.
  5. Each cash book contains information regarding two types of money transactions
  6. (a)REVENUE or DEBTOR side (Dr Side)
  7. (b)EXPENDITURE or CREDITOR side (Cr. Side)
  8. Cashbook is issued by DFO to the RFO after inscribing the following certificate.
  9. “This cash book contains page no——- to——- is issued to RFO ———- Range”


  1. These entries are made on the left-hand side of the cash book with red ink.
  2. All items of revenue must be fully detailed.
  3. In cases of the compound under section 68 of the Pakistan Forest Act 1927 the yearly case No, sanction No, date, receipt No, the date for the amount realized, the value of article seized and amount of compensation will suffice.
  4. When a sum previously is shown outstanding in Form no 11 is realized the description of the entry in cash book should be made.
  5. A bill book (FORM NO 13) must be used for timber and other forests produce sold from the depots.
  6. A reception on FORM NO 14 of the forest department code 7th edition must be granted to every person from whom any amount is realized on behalf of govt.
  7. All money received as revenue must be entered in the cash book immediately on its realization and must be remitted into the treasury with the least possible delay.
  8. In the case of remittance of revenue, the name of the treasury must be quoted in the “Particulars” column.
  9. Revenue money collected can not ordinarily be spent on current expenses.
  10. Recovery of the service pattern, if made before the close of the year in which the payment was charged in accounts, should not be remitted into the treasury but should be included in the cash balance and an FA voucher for the amount furnished to the DFO with the Range accounts in which the recovery is shown. If the recovery is made after the close of the financial year in which the payment was made then it should be treated as revenue and remitted into the treasury.
  11. Sub-total of revenue is given on every page of the cash book and monthly abstract is provided at the end.
  12. Recoveries on account of subscriptions to the General provident fund (GPF) or other funds or on account of “Advances Repayable”, when made by deduction from pay bills, should be distinctly shown on DR side of the cash book quoting the name and account No. of the fund.
  13. These recoveries are made by deduction from pay bills and there is no need to furnish a Forest advance voucher for the same.
  14. Revenue received on any account should be remitted into the government treasury within twenty-four hours of the receipt. In case the official is serving in a far off place than the revenue received should be remitted within forty-eight hours. During these 48 hours, the amount should be kept in the official safe.
  15. At the end of the cash book after closing the accounts the following certificates should be given.
  16. “Certified that the cash balance has been counted personally and found correct”

Also Read: Dealing with Forest Offenses


  1. The entries are made on the right-hand side of the cash book.
  2. Funds to meet current expenses must be obtained by a Cheque from the nearest treasury.
  3. Memo for funds FA should be made in time to reach to the DFO stating briefly the particulars of expenditure likely to be incurred for legitimate government expenses.
  4. RFO must prepare the estimate for all works prescribed for his range and that the sanction of the competent authority is obtained before the work is actually taken in hand.
  5. All work should be carried out punctually and not be left until the closing months of the financial year.
  6. Full detail of the work done should be given.
  7. All vouchers should bear the signature of the payee.
  8. Amounts disbursed on account of pay and allowances other than TA should be shown separately for each budget sub-head.
  9. In construction work or demarcation of forests, the detail should be given on the vouchers.
  10. Daily labourer employed on work must be paid promptly.
  11. Payment to the contractors may not be made before work is completed to the satisfaction of the DFO.
  12. The number of budget project to which the item belongs should be quoted.
  13. A budget control form for revenue and expenditure is prepared by DFO and supplied to each RFO early in July, each year.
  14. An RFO may not make any cash advance to a contractor without the sanction of the DFO.
  15. RFO is not permitted to make advances to another RFO or other disburser without the written permission of the DFO.
  16. Item number shown in the cash book should be marked on all vouchers, which should be serially arranged on a tag.
  17. All vouchers above Rs.20 must be stamped and signed.
  18. When the payment to daily Laborer is made through a proxy, the exact relationship should be invariably be stated minor through the minor.
  19. At the end of the cash book, the abstract of revenue and expenditure should be given by sub-heads and projects.

Maintenance of Range Cash Book

  1. Every officer who is authorized to receive and disburse government money should maintain a cash book in which he should enter all money transactions as they occur.
  2. When a cheque is drawn, the amount of it should be at once be entered as a receipt.
  3. All items pertain to receipts, disbursements and charges connected with public service must be shown in the cash book.
  4. Sufficient details should be given in the column “Particulars”.
  5. All items of revenue must be fully detailed.
  6. A cheque drawn in order to be paid away should be entered simultaneously on both sides of cash book, once as a receipt of money from the treasury and once as a payment to the payee concerned.
  7. All book transfers i.e. transactions in which no actual payment or receipt of cash is involved should be entered simultaneously on both the sides of the cash book.
  8. All entries of advances on both sides of the cash book must be made in RED INK.

Compilation of Monthly Cash Account

  1. The cash account is closed, balanced and compiled each month.
  2. The RFO should submit monthly cash account copy along with relevant voucher on or before 22nd of each month to the DFO for further consolidation and transmission to the CF and CCF accordingly on 24th of each month.

Earnest Money Deposit

Money by contractor or purchaser of forest-produce paid by them directly into treasury or sub-treasury where they will be treated as revenue deposit and not as forest remittances are termed as earnest money deposits.

The depositor must state the designation of the officer in whose favour he makes the deposit and the designation must be stated on the receipt given by the treasury.

Refunding of Earnest Money Deposits

They will be refunded only under the authority of an order endorsed upon the original deposit receipt of the treasury officer, by the DFO in whose favour the payment was made no part payment of the deposit can ever be made.

If the DFO desires that deposits, instead of being refunded be carried to the credit of govt. he will return the receipt with his direction, whereupon the treasury officer will make the necessary transfer on the authority of this voucher.

Muster Rolls

The initial record of the labourers employed each day on each work is termed as MUSTER rolls.

Information in Muster Roll

  1. M Roll No______
  2. Range/sub-division______
  3. Division______
  4. Issued to______
  5. Muster Roll of daily labourers employed on works______
  6. Month______
  7. S. No______
  8. Name of coolie______
  9. Parentage______
  10. Residence______
  11. Total numbers of days______
  12. Rate per day______
  13. Amount due______
  14. Net amount paid______
  15. Remarks/Acknowledgement______

Preparation Maintenance and Disbursement of Muster Rolls

The following rules should be observed for the preparation of maintenance and disbursement of Muster rolls:

  1. Muster roll of coolies on daily labour must invariably be kept on the usual printed forms (FORM No 23) and must remain in the possession of the officer in charge of the works until submitted to his superior.
  2. Muster roll or to be prepared daily on the work. Forester/Forest guards in charge of works will always have these bills with them on the work and will produce them to check whenever required to do so.
  3. Forest guard in charge of works will keep that Muster roll in their own handwriting and will record the numbers of coolies daily.
  4. The in-charge of work will call the roll in the morning and will make mark thus ‘I’ against the name of each coolie who is present, he will marked absent thus “A” should any coolie arrive late, but before midday, a mark will be made against is the name “1/2”.The guard will again call the roll in the afternoon when work is stopped and then complete the marks against each name thus “X” or ½ as the case may be.
  5. The total will be entered at the of the last entry for the day and initialled by the in charge of the work in the evening.
  6. The in-charge who prepared the Muster roll must certify on it that the bill is for the actual number of men employed on the work, must sign and date the bill.
  7. RFO when on tour, inspect the works being done, check the M roll with the actual numbers of the men present, initial it and should satisfy themselves.
  8. On completion of works at the close of the month, containing detail in all respect must be submitted to DFO.
  9. M roll, when sent to DFO, must contain the following information.
    1. (i) Name of work.
    2. (ii) Name of work in charge.
    3. (iii) Detail of coolies.
    4. (iv) Detail of works done.
    5. (v) Detail of expenditure incurred.
    6. (vi) Amount of materials used.
  10. Date of submission of M roll to RFO by works in charge with sign and date.
  11. Date of submission of M rolls to DFO by RFO for sanction.
  12. After scrutinization at the divisional office, the DFO will sanction and returned to RFO for disbursement.
  13. The RFO personally disburse the amount to the daily labourers on the identification of forest guard or work in charge. Payments to “Proxies” and through subordinates should be discouraged.
  14. The thumb/finger impression will be carried by printer ink.
  15. After payment, the forest guard and RFO will record certificate that the amount Rs___________ have paid to the daily labourers employed on the actual work
  16. done and has been paid accordingly.
  17. Paid M roll should be voucher and submitted in monthly cash account along with FORM NO.31.
  18. No M roll may be disbursed in part.
  19. M roll periodically called in by Internal and External Audit parties for checking.
  20. M rolls or to be disbursed without fail within one-month promptness will keep the labourers satisfied.
  21. After payment, an abstract should be prepared in FORM NO 31 where in the amount paid.

Measurement Book (MB)

Work done otherwise than on a lump sum contract and supplies made by a contractor, should unless impracticable be measured (Weighed or counted) before payment is made. The detail of the measurement made should be systematically recorded in a book called Measurement book, which will form the basis of all accounts of quantities.

The description of the work or supply must be lucid so as to admit of easy identification and check. The pages of the books should be machine numbered and no page maybe turn out, nor may any entry be erased or effected by a responsible officer.

At present, the use of measurement books for the following works is prescribed.

  • Road and building works (FORM NO 61-A)
  • Departmental felling (FORM NO 55).
  • Departmental Sawing (FORM NO 56).
  • Check dams measurement.

A reference to the voucher in which the quantities are entered for payment, as well as the date of entry should be given by an endorsement upon the original entries in the measurement book and no contract certificate or bill should be signed without crossing of the connected entry in the measurement book. The document on which payment is made should invariably bear a reference to the number and page of the book in which the detailed measurement are recorded and should also indicate the date on which the measurement was made.

Damage Report Register

All causalities taking place to the forest crop is term as forest damage all reports of damage made out shall be entered in a damage report register maintained in the range or divisional office. In the damage report register, the book number and the foil number of the damage report book shall be entered along with the serial number of the report in the year.

The disposal of each damage report must be shown in the damage report register. The report shall be filled only under order of the DFO and reference to the date and number of the order shall be recorded. When compounded or prosecuted the number of the compensation or prosecution case shall be given using the following abbreviations.
i. CC
ii. PC

Copies of damage report shall be made out monthly and submitted to the DFO along with an abstract of the damage report received and disposed of. The damage report, entries regarding which have been submitted previously, and which are disposed of during the month, shall be shown by their yearly serial numbers.

Compensation Case Register

All cases compounded shall be entered to the compensation case register, as soon as they are compounded. The entries shall be made carefully and monthly and progressive totals made, the figures should tally with the budget control form. The cash book entries regarding the cases compounded shall also be made in the same form.

The revenue received from the forest property made over to the accused must clearly shown in the books under relevant budget heads.

It must be clearly noted that all forest produce removed and charged for in the cash book must appear in the monthly FORM, 10 by forests.

The compensation recovered from the accused must be entered in the cash book as soon as the compensation amount reaches the hands of the range officer, and must not be delayed even by one day.

The prosecutors appearing in the courts on behalf of the department who withdraw any cases, with the court’s permission, when the accused agree to compound the offence, should issue compensation receipts from their receipt books and deal with them in the manner as the block officers do in the range.

Prosecution Register

Prosecution of the cases where the accused refuses to compound the offences should not be delayed and the Prosecution challan should be made out and submitted in the range office within a week of receipt of the damage report or further of the denial to compound the offence.
All cases Prosecuted shall be entered in the range prosecution register and a serial number maintained for the year.

Parcha Hamrahis

It must be filled up carefully and submitted along with the challans. They must be obtained back from the courts when cases have been decided and the entries in the prosecution register made and signed and then the parchas filed by DFO under his signature.

Drawing of Agreement

When a contract of work or supply is of sufficient magnitude to require written agreement care must be taken to fram such an agreement so that in the event of a dispute it could be maintained in a court of law. Care must also be taken that if necessary the document is stamped and registered according to the law in force for the time being.

Rules and Principles for Contract

The following fundamental principles for the guidance of authorities, who have to enter into contracts or agreements are laid down by the govt.

  1. The terms of the contract must be precise and definite and there must be no room for ambiguity or misconception therein.
  2. As far as possible legal and financial advice should be taken in the drafting of contracts and before they are finally entered into.
  3. Stand forms of the contract should be adopted where ever possible in the terms to be subject to adequate prior scrutiny.
  4. The terms of a contract once entered into should not be materially varied without the previous consent of the competent financial authority.
  5. No contract involving an uncertain or indefinite liability or any condition of unusual character should be entered into without the previous consent of the competent authority.
  6. Whenever practicable and advantageous, contracts should be placed only after tenders have been openly invited and in cases where the lowest tender is not accepted, reasons should be recorded.
  7. In selecting the tender to be accepted the financial status of the individuals and firms tendering must be taken into consideration in addition to all other relevant factors.
  8. Even in cases where a formal written contract is not made, no order of supplies etc should be placed without at least a written agreement of price.
  9. Provision must be made in contracts for safeguarding government property entrusted to a contractor.
  10. The audit office has the power to examine contracts and to bring before the public account committee any cases where competitive tenders have not been sought, or where high tenders have been accepted, or where other irregularities in the procedure have to come to light.
  11. The instructions given should be carefully observed in drawing up instruments relating to immovable property. These principles will apply to all contracts involving expenditure from provincial revenues and should be carefully observed by all government servants who have to enter into such contracts on behalf of govt.

Classification of Contracts and Authorities Empowered to Execute

The classes of deeds, contracts may be executed by the authorities mentioned opposite to each item as tabulated hereunder:-

Contracts for the Disposal of Forest Produce

Power to enter into forests contracts for the disposal of forest produce and to fix the terms of the contract provided open auction takes place or tenders are invited and the highest offer accepted.

  1. Admin Dept. (Full Power)
  2. CCF (Rs. 24 Lakh)
  3. CF (Rs. 10 Lakh)
  4. DFO (Rs. 1 Lakh)

Contracts for the Lease of Lands in Forest Areas

Power to enter into Forest contracts for lease of lands in Forest areas.

  1. CCF (Upto 5 years for Irrigated Land)
  2. CF (Annual Lease)
  3. DFO (Upto 50 Acre per Annum)

Contracts for Forest Work or Civil Works of the Forest Department

Power to enter into forests contracts for forest work or civil works of forest department such as the construction of building and conservancy works.

  1. CCF (Full Power)
  2. CF (Rs. 50 Lakh)
  3. DFO (Rs. 5 Lakh)

Contracts Relating to the Matter of Forest Administration

Contracts relating to the matter of Forest Administration

  1. CCF (Rs. 1 lakh)
  2. CF (Rs. 50,000)
  3. DFO (Rs. 2000)

Petty leases for Specified purposes over periods not exceeding 5 years

Petty leases for specified purposes over periods not exceeding 5 years

  1. CCF (Rs. 5000/Year)
  2. CF (Rs. 3000/Year)
  3. DFO (Rs. 1000/Year)

Orders Regarding Securities

The general orders regarding securities contained in the government securities manual should be observed in dealing with securities furnished by the contractors. Government paper tendered as security should be taken at its market value at the time of deposit subject to the following conditions.

  1. The amount V paper taken shall be such that its market value at the time of acceptance is not less than the amount for which securities required.
  2. when to owing to depreciation in the market value of the government paper, its market value is less than the amount of the security required by more than Rs100 further security shall be taken to cover the difference.
  3. when owing to appreciation in the market value of the government paper, its market value exceeds Rs100 and the amount of the security required to be more than Rs100 and the depositor asks that part of the government paper may be returned to him to cover this difference the request of the petitioner shall be granted so, for us this is possible.

Advances to Contractors

Advance to contactors may be given in exceptional cases only when no other arrangements can be made for carrying on the work. An advance can be made only under the orders of competent authority and security must be taken if possible for its summary recovery in the event of its not being adjusted by work done.

S.No. To whom delegated Extent Remarks
1. CCF Up to Rs10000/- in one case In exceptional cases when
2. CF Up to Rs 5000/- in one case No other arrangement
3. DFO Up to Rs 100/- to Rs 500 Can be made.

Adjustment of Advances to Contractor

The amount advanced should be charged in the cash account book under “work advances”. The entry being supported by an acknowledgement by the payee in FORMNO11 When recovered (wholly or partly) from the contractors either by work done or in cash, the amount recovered should be credited in the cash book under “work advances”.

The number and dates of the items in which the advances to be recovered were originally charged being quoted in the entry on the debtor side.
If the recovery is the value of the work done, such should simultaneously be charged for the contract to the appropriate sub-head of the accounts classification in the cash book, and the charge supported by a voucher (detailing the work done and the rate) which should be signed by contractors in token of the correctness of the credit given in his ledger account and completed as a payment voucher in other respects.

Submission of Completion Report

When a sanctioned work is completed all outstanding liabilities should be discharged as soon as possible and the account of work should be closed.
A completion report showing the amounts sanctioned and actually expended in the same details as in the monthly account should then be submitted through the audit office to the conservator of forests.

Preparation of Bills and Vouchers

Payment to contractors for works or supply can be made only by the DFO, or by an authorized subordinate officer. Claims for such a payment should be prepared by the claimants themselves, in FORM # 28. And no payment should be made until the correctness of the claim in respect of quantities and rates, as well as the quality of the work or supply and other necessary factors, has been accepted by our responsible officer.

The following general instructions regarding the preparation and form of vouchers should be observed.

  1. Printed forms of vouchers (FORM # 11) should be used as much as possible.
  2. If a purely vernacular voucher is used unavoidably, a brief abstract of it in English should be endorsed with it giving amount, name of the payee and the nature of the payment.
  3. All vouchers must be filled in and signed in ink. The amount of each voucher should, as for as whole rupees are concerned, be written in words as well as figure e.g. Rs.26 only.
  4. All corrections and alternations in the total of a voucher should be attested by the date initials of the person signing the receipt as many as much corrections and alternations are made.
  5. The corrected head of classification should be recorded on each voucher by the drawing officer.
  6. Charges against two major heads should not be included in one voucher, if not unavoidable.
  7. No payment may be made on a voucher or order signed by a clerk instead of by DFO, although in the absence of the latter, the clerk is in the habit of signing letters for him. Nor any money be paid on a voucher or order with a stump. When the signature on a voucher is given by a work or seal or thumb impression, it should be attested by some known person.
  8. When bills are presented on account of charges incurred under any special order, the orders sanctioning the charge should be quoted.
  9. The authority under which deductions are made in a bill should be quoted.
  10. Dated of payment should when possible be noted by the payee in their acknowledgements in sub vouchers, acquaintance rolls etc.
  11. In cases in which the endorsement on the bill is unauthorized, incomplete or otherwise irregular the DFO should refuse payments with a memorandum explaining why payment is refused, forms of pay bill.
  12. TA bills requiring previous counter signature should not be paid without such a counter signature.
  13. For the fixed allowances of a gazetted government servant the adoption of bills in a form similar to subsidiary treasury rules, 26 is recommended, in which the whole of the fixed allowances claimable by a government servant in respect of the same appointment is set forth.

Forms of Bills

  1. Pay and allowances may be paid only the person claim of the government servant concerned into his personal receipts, and not otherwise accept under the special authority in each case of the government of Pakistan or the auditor general.
    At the return request or order of the government servant, the pay bill may be made payable to some well-known banker or agent in the following forms.
  2. The receipt of the banker or agent cannot be accepted as a final acquaintance unless the bill itself is endorsed in favour of his banker or agent by means of district pay order which need not be stamped. The receipt of the banker or agent will be stamped weather it is in the body of the bill itself or separate.
  3. A government or any other single person can not be constituted as “Agent” for the purpose of receiving a pay bill except when he holds a legally valid power of attorney at act for the government servant concerned.
  4. All payments whether on account of pay travelling or other allowances are made to the government servants on their personal account.
  5. When payment is made by cheque it is not correct to disregard the endorsement and issue a cheque in favour of the drawer.
  6. If a pensioner is re-employed the fact should be stated in the bill.
  7. The last pay certificate (LPC) should show the rate of subscription on account of service funds, the general provident fund deductions last pay drawn in the date/month of payment thereof.

Last Pay Certificate

  1. In all cases of transfer from one division to another within the same Audit circle, the last pay certificate (LPC) should specify the last regular or monthly payment including monthly deduction should be shown with the date of payment to be paid in a new division with the same rates of pay, allowances and deduction.
  2. A DFO must be careful not to pay the pay and allowances to an official/officers to the home he has granted an LPC certificate unless the certificate is first surrendered.
  3. DFO is competent authority to issue LPC within his forest division to RFO, SDFO, FR, FG and ministerial staff.


  1. A cheque is an unconditional order in writing drawn by a customer on his bank, requesting to pay non-demand a certain sum of money to a person named in the cheque, or to the bearer or to the order of a stated person.
  2. The treasury officer will cash, against the drawing account of a DFO.
  3. All payments, which the government servants authorized to draw cheque have to make, should as for as possible, be made by cheques.

Kinds of Cheques

  1. Bearer Cheque
  2. Order Cheque
  3. Cross Cheque

Bearer Cheque

It is one on which the phrase “Or Bearer” is written after the name of the payee. It is payable to the bearer, holder or processor i.e anyone who may present it at the bank. The bank is under no liability to ascertain that the payment is made to the right person.

Order Cheque

It is made payable to ascertain person or order. It is a cheque on which the phrase (Or Order) is written after the name of the payee. If a cheque is made payable to a certain person with the addition of the word “Bearer” or orders thereto, it is regarded as an order cheque. It can be transferred only by endorsement and delivery.

Cross Cheque

When to parallel lines are drawn across the face of a Cheque it is said to be a crossed Cheque. A cross Cheque cannot be encashed at the counter but can be collected only by a bank from the drawer bank.

Rules Relating to Cheques

  1. The following rules relate to cheques
  2. Cheque books required by disburser officers authorized to drawn on treasuries and sub treasuries should be obtained by them from the head treasury concern on request on printed requisition.
  3. Cheques from books obtained from a particular treasury should not be drawn non-other treasuries or sub-treasuries of another district.
  4. A separate cheque book should be used for each head treasury.
  5. No advice of the issue of any cheque needs to be sent to the treasury, but all cheques drawn will be entered in the register of cheques, FORM NO 4.
  6. When a government servant is authorized to draw cheques, he should be given notice to the treasury officer.
  7. All cheques should have written across then in words.
  8. All correction an alternation in cheques should be attested by drawing officer be their full signature.
  9. It is a serious irregularity to draw cheques and deposit them in the cash chest at the close of the year for the purpose of showing the full amount of grand as utilized.
  10. Cheque remains current for three months only counting from the date of issue.
  11. When it is necessary to concealment should be recorded on the counterfoil and the cheque, if in the drawers possession, should be destroyed. If not in his possession, should promptly request the treasury officer to stop payment of the cheque.
  12. If a disbursing officer be informed that a cheque drawn by him has been loosed, he may address the treasury officer a certificate that
    “Certified that cheque no Dated for Rs reported by the disbursing officer to have been drawn by him on the treasury in favour of has not been paid and will not be paid if presented hereafter.
    ______ treasury
    The _ 2010
    Treasury officer
    The rules apply mutinies to a cheque in payment of government dues or in line with the provision of subsidiary Treasury Rule 2.5.

Adjustment in the Cash Book of Cancelled, Lost or Lapsed Cheque

  1. If a cheque which has been drawn and entered in the cash book has to be cancelled subsequently, the amount of it should be accounted for on the creditor side as a “Cancelled cheque” the cancelled cheque being treated on the debtor side as indicated below.
  2. If the cancelled cheque is replaced immediately by a fresh cheque should be shown as an X “Forest Remittance” the number and date of the cheque is a lien of which it is drawn being quoted in the entry.
  3. If the cancelled cheque is not replaced immediately, the expenditure in payment of which it was drawn should be written back by making debtor side (DR. Side) as for a cash recovery of service payment.
  4. A cash cheque should be treated in all respects like a cancelled cheque, the treasury certificate of non _ payment being regarded as a voucher in support of the entry of cancellation on the creditor side of the cash book.
  5. A lapsed cheque should be treated in all respects like a cancelled cheque and the fresh cheque issue in its place is entered in the cash book.

Revenue Receipts

All revenue received by an officer of the department should be paid into the treasury with as little delay as possible. Each remittance should be accompanied be usual challan supplied by the treasury in duplicate and the receipt copy returned by the entry in the cash book.

The following particular will be given or the back of each challan or advise list:-

  1. Name of sub _ treasury or tehsil.
  2. Amount acknowledged.
  3. Number and date of treasury officer’s receipt.
  4. By what forest officer remitted.


The word “Audit” is derived from Latin “AUDITUS” a heaving (Audire = to hear). It means an official examination of the account by one or more duly authorized person or agency by the government.

In the first place, he who renders accounts or to swear that he will render a lawful account and faithfully account for what he has received of the goods of his government.

An audit is an instrument of financial control. Audit reflects and reveals that:-

  1. It is an instrument of financial control.
  2. In its relation to commercial transactions.
  3. It acts as a safeguard on behalf of the proprietor against extravagance, careless or fraud on the part of the proprietor’s agents or servants in the realization and utilization of his money or other assets.
  4. It ensures in the proprietor behalf, that the account maintained truly represents facts and that expenditure has been incurred with due regularity and propriety.


The agency employed for auditing is called Auditor.

Elements/Objects/Spirit of Audit

  1. Mr DICKSEE in his works on Auditing states that the elements/objects/spirit of Audit may be said to be threefold:-
  2. Detection of fraud.
  3. Detection of technical errors.
  4. Detection of errors of principles.

Fundamental Principle of Audit

  1. Prompt payment of money into the treasury.
  2. The strict following up of errors.
  3. The necessity for accounts accurately portraying the facts.
  4. The value of checking the accounts and of conducting a local inspection, periodical stock verification and the check of stock with accounts.
  5. To verify the accuracy and completeness of accounts so has to ensure that all revenue receipts have been brought to account under the proper head and that all expenditure and disbursements have been authorized, vouched and correctly classified.
  6. To see that the final account represent a complete and true statement of the financial transaction it purports to exhibit.
  7. The public audit has a dual role I .e firstly on behalf of the executive govt. secondly on behalf of the legislature.

Kinds of Audit

  • Internal Audit
  • External Audit

Internal Audit

It is regarded as an important and useful source of information to the management. It operates independently of the entity in the sense that it is placed high usually immediately below the executive head of a department. It continuously reviews accounts and other records and reports to the departmental head.

The External Audit

It is done by the independent agency of the auditor general. His auditors move around to the field offices, making an audit of accounts kept by the DDOS.

On the conclusion of the audit, they issue an audit and inspection report for action by the DDOS. Copies of the note are also supplied to controlling offices and heads of the department. The said audit reports bring to the notice of the administration the irregularities and lapses and suggest where possible ways and means for the execution of plan and projects with the greater expedition, efficiency and economy.

The administration is expected to take prompt action on the reports in the question by taking remedial measures to settle the irregularities pointed by the audit.

Objection Statement of Audit

  1. The result of the Audit of bills and accounts will be communicated by the audit office to the DFO, in objection statement in FORM No 18. every government servant must attend promptly to objections and orders communicated to him by the audit officer.
  2. The objection statement should be returned in original within a fortnight of its receipt through the conservator of forests who should note all corrections and alternations’ in his copies of the divisional classified abstract of revenue and expenditure the fact that some of the objections are still under reference is no reason for keeping back the objection statement such cases can be extracted for a subsequent explanation.
  3. Recoveries of amounts disallowed by the audit should be finalized.
  4. If the audit objection or not settled with replies than the place before DAC (Departmental accounts committee). If again is not settled in DAC than these audit objections or transmitted to PAC for a solution.

Government Audit

  1. Main objects of government Audit are to ensure:-
  2. That there is the provision of funds for the expenditure duly authorized by the competent authority.
  3. That the expenditure is in accordance with a sanction properly accorded.
  4. That the payment has been made to the proper person and has been acknowledged.
  5. That the charge is correctly classified.
  6. That is the case of audit of receipts:-
    (i) Same due are regularly recorded and checked against demand.
    (ii) Sums received are duly brought to credit in the accounts.
  7. That is the case of audit of stores and stock when price accounts are maintained, are priced with reasonable accuracy, correlated with market rates.
  8. That the articles are counted periodically and otherwise examined for verification of the accuracy of the quantity and quality.
  9. That the expenditure is not more than the demand.
  10. That the authority does not exercise the power of sanctioning to its on advantage.
  11. That public money is not utilized for the benefit of a particular person or section of the community.
  12. That the allowances, such as the amount of TA granted are not on the whole source of profit to the recipients.

Timber Accounts

A summarized record of transactions relating to Timber is called Timber Accounts.

The art of recording, classifying and summarizing in terms of timber transactions and events of a financial character and interpreting the result thereof on specifying control is defined as Timber accounting.

Timber accounting is done on specified control forms details of particular are as follow Form No 2,3,5,6,7,8,9,10,11,12,13,14,15,16,17.


Control book and register of outturn.


Record of works and reproduction and improvements


Register of receipt of timber in the depot.


Register of disposal of timber from the depot.


All the forest produce received and disposed and balance timber during the month must appear thereof. The entries in this form should be made in the following heads.

  1. Timber.
  2. Firewood.
  3. Charcoal.
  4. Other minor produce.
  5. Drift, waif and confiscated forest produce.


All the forest produce disposed of from FORM NO 7 by sale must appear in this form.


The account of drift operations is shown in this form.


The revenue from timber and other forest produce cut, collected and removed from forests by consumer/ purchasers are shown in this form.


All outstanding revenue on account of sale of timber and other forest produce is exhibited in this form.


The entries relating to the forest produce granted to the right holders/ free grantee is entered id this form.


Bill books.


Receipt book for receipt of price of timber and other forest produce.


Form of receipt for government stores, tools and plants.


Return of stores, tools, plants.

The contents of the form are:

S.NO Date of purchase Description Quantity Value Disposal date To whom issued Quantity


Seizure and disposal of forest produce and other property

  1. All forest produce and other property (instruments) seized and disposed of otherwise than under section 68 of Pakistan forest act, 1927 which are taken to court or with the cases to which the offenders are unknown or untraced should be shown in this form. Entries relating to cases not disposed of within the month need not be carried forward to the next in the future month except in the July in which all entries will be carried forward.
  2. Reference to court cases pertaining to forest produce or other property shown in the form must be quoted in the remarks column.
  3. If the property confiscated is not made over the department but is disposed of otherwise by order of a court, it will appear in column 6 but not in column no 7 and the fact may brief be mentioned in the later column.
  4. Some times it happens that the forest produce or other property stored at the place where it was seized is subsequently taken to another place. The new place must be shown in next month in column no 3 in red ink.
  5. The stolen forest produce in respect of a case challan by the police on release after the decision of the case should be directly shown in this form, quoting the no and date of the court’s decision as an authority in the remarks column. Such forest produce should not appear in this form at all.


A site on which the forest produce is collected/ stored.

Classes of Depots

There are four classes of depots.

  1. Forest Depot
  2. Intermediate/Transit Depot
  3. Sale Depot
  4. Other Depot

Forest Depot

When the extraction of forest produce is undertaken the DFO fixes a special plot of land within the forest area. This special plot is called a forest depot for which a register called form no 5 is maintained for the receipt of forest produce and form no 6 for disposal.

Intermediate/Transit Depot

This is a definite plot of land on which the forest produce is temporarily stored pending its dispatch to sale/another depot.

Sale Depot

It is a plot of land for the sale and disposal of forest produce and it cannot be established in transit i.e between forests and check posts.

Other Depot

It is a plot where timber and other forest produce is stored for departmental use.

Major Forest Produce

These are timber and firewood.

Minor Forest Produce

It includes all products other than timber and firewood.

Gross Yield

It is the total volume (In cubic feet solid) or quantity of all produce felled or cut whether removed and utilized or not.


Outturn or “net yield” comprises such portion of the “gross yield” as has been or will be utilized. In case of produce removed by other than government agency (i.e purchaser, free- grantee or right holders) outturn is equivalent to “gross yield”.

Stores and Stocks

All articles and materials purchase or otherwise acquired for the use of government, including not only expendable and issue able articles in use or accumulated for a specific purpose but also articles of dead stock of the nature of plants, machinery, instruments, furniture, equipment fixtures.

Types/Kinds of Stores/Stocks

Basically, there are two broad categories of stores and stocks:-

  1. Deadstock or non-consumable goods.
  2. Consumable stores.

The dead stock articles include plant, machinery, furniture and fixtures, tool, building material small stores, spade, pick axes, tents etc.
The consumable stores consist of items like office requisites i.e stationary soap, detergents, and other for the functional use of an organization such as medicines.

Purchase of Stock Rules

The stores purchased by government departments vary from pity items of office requisite to huge stocks of goods needed for the working of departments. The basic principles underlying the rules for purchase of stores and stock are:

  1. Economy and efficiency
  2. Quality of goods to be obtained
  3. Correct quantities of goods acquired
  4. Transparency of procedures
    The rules for store purchase have been made for the guidance of the staff and are contained in the financial rules promulgated by the federal & provincial governments.
    The main points of rules are as follows:-
  5. The conditions of sanction of the competent authority and the existence of budget provision equally apply in-store purchase for the incurrence of expenditure subject to the power of sanction as per delegation of powers.
  6. Purchases are required to be made in the most economical manner in accordance with the definite requirements. Limits of minimum and maximum have to be adhered to.
  7. Purchase orders should not be split up to avoid the sanction of higher authority.
  8. Tenders have to be invited in Pakistan.
  9. Tenders have to be opened after intimation to tenderers in presence of tenderers who desire to attend.
  10. Purchases are subject to the condition that delivery will be in Pakistan and payments in Pakistan rupees.
  11. The articles whether manufactured in Pakistan or abroad are subjected to inspection. The articles have to conform to the specification and test as prescribed.
  12. Important plant, machinery etc has to be obtained from approved firms.
  13. The purchase has to be made in accordance with the rates or running contract, Where established for the supply of certain specialized articles of stores.
  14. Purchases are to be made by indenting upon the central purchase agencies in some departments for the acquisition of specialized items of stores.

Purchase of Stores/Stock

  1. The bids after full evaluation have to be compared and the lowest evaluated, qualified and responsive one should be identified.
  2. After obtaining approval of the bids from the competent authority, the purchase orders should be issued and contract signed.
  3. On receipt of stores from suppliers, it is incumbent on DDO to inspect the stores. It must be ensured that the stores are correct in quantity and good in quality. Inspection certificate should be drawn and signed before the acknowledgement of the stores.
  4. A warranty certificate, where applicable must be obtained from the supplier while receiving the store.
  5. Items nearing expiry date must not be accepted and should be replaced.

Stock Return (FORM 16) Plus-Minus Register

  1. As soon as the items of stock articles are purchased, bill sanctioned and charged in the account should be immediately be entered in plus and minus register. The register will facilitate to locate the exact date and cost per item of the article for calculating the depreciated value at the time of declaring the stock article unserviceable.
  2. The DFO/RFO should personally check on the spot the stock/store at least once during the calendar year and receipts for the articles hand over to government servant for use should be taken afresh.
  3. Periodical verifications of ground balances should be arranged that all items are verified at least once a year.
  4. Unserviceable items must be taken out and surveyed off after obtaining the sanction of the competent authority.

Form of Plus – Minus Register

The contents of the form are:

S.NO Date of purchase Description Quantity Value Disposal date To whom issued Quantity

Calculation of Depreciation Value

  1. Physical verification of all stores should be made at least once in a year by a committee authorized by competent authority for an inventory of unserviceable items to calculate the depreciation value, be analysed due to:-
    (i) Normal fluctuation of market prices.
    (ii) Fair wear and tear.
    (iii) Lack of foresight in regulating purchases
    (iv) Neglect after purchase.
  2. The previous sanction of competent authority should be obtained to writing off all losses, deficiencies and depreciation in the value of stores.
  3. Stores which are unserviceable may be disposed of by sale under the orders of the authority competent to sanction the writing of depreciation equivalent to their value.
  4. Each order declaring store as unserviceable should record the reasons for condemning them and how the condemned stores are to be disposed of i.e whether by sale, public function or otherwise.
    The disposal can be watched by the head of the office.

General Principles and Restrictions Relating to Expenditure

In incurring and sanctioning expenditure from the revenue of the province the disbursing officers and sanctioning authorities should be guided by the following fundamental canons of financial propriety

  1. Same vigilance should be exercised in respect of expenditure incurred from government revenues as a person of ordinary prudence would exercise in respect of the expenditure of his own money.
  2. Money borrowed on the security of allocated revenue should be expended on those objects only for which money is borrowed.
  3. No authority should exercise its powers of sanctioning expenditure to pass an order which will be directly or indirectly to its own advantage.
  4. Government revenue should not be utilized for the benefit of a particular person or section of the community unless
    (i) The amount of expenditure involved is insignificant
    (ii) A claim for the amount could be enforced in a court of law.
    (iii) The expenditure is in pursuance of a recognized policy or custom.
  5. No authority should sanction any expenditure which is likely to involve at a later date expenditure beyond its own power of sanction.
  6. The amount of allowances, such as travel allowances, granted to meet the expenditure of a particular type, should not, on the whole, be a source of profit to the recipients.
  7. Funds exists and expenditure does not exceed these funds.

Forest Remittances

All sums paid into the treasury by a departmental officer or on his account should be debited to “FOREST REMITTANCES” irrespective of whether a remittance is made in cash or by a cheque.

Forest Deposit

Earnest money deposits which are paid under the rules of government by contractors or purchasers of forest produce direct into a treasury or sub-treasury should be treated as revenue deposits and not forest remittances.

Advances to Disbursers

When a subordinate officer who is not authorized to draw cheques against the drawing account of the divisional officer is given a cash advance to make disbursement entrusted to his charge should be debited in the accounts of the officer making the advance to “FOREST ADVANCES” as an advance to disburser concerned.

Cash Account

The monthly cash account should be prepared in FORM FA 1 side. It should show a receipt or charge on the right side & left-hand side of the cash book DEBTOR side (Dr side) and CREDITOR (Cr side) respectively.

  1. Cheques drawn
  2. Recoveries or advances from contractors and disbursers.
  3. Revenue received and credited in the cash book under X-forest.
  4. Recoveries made by deduction from pay bills on account of service and other funds, provided the bills are accompanied by schedules showing the full particulars of each recovery.
  5. Refund of forest revenue taken by deduction from revenue.
  6. Receipts and recoveries credited to the central govt.
  7. Receipts and recoveries credited to other provinces.
    CR SIDE:-
  8. Remittances to treasures.
  9. Advances made to contractors and disbursers.
  10. Expenditure debited in the cash book to 10- forests.
  11. Expenditure debited in the cash book to 65- capital outlay on forests.
  12. Receipts and recoveries to be deducted from the capital outlay.
  13. Payments debitable to the central govt.
  14. Payments debitable to other provinces.

Government Servant (Efficiency and Discipline ) Rules 1973

    These rules may be called the government servants (Efficiency & discipline) rules.
    (i) ACCUSE:-Means a government servant against whom action is taken under the rules.
    (ii) AUTHORITY:- Means appointing authority prescribed in rule 6.
    (iii) AUTHORIZED OFFICER:-An officer authorized by the authority.
    (iv) MISCONDUCT:-Means conduct prejudicial to good order or service discipline or contrary to government servant (Conduct) rules 1966 to bring political or other outside influence directly or indirectly relating to service matters.
    (v) PENALTY:-may be imposed under these rules (minor or major)
    Where a government servant, in the opinion of the authority
    (i) is inefficient or has ceased to be efficient
    (ii) is guilty of misconduct
    (iii) is corrupt or may be reasonably be considered corrupt because
    (a) He is or any of his dependents in possession of pecuniary resources or property disproportionate to his know source of income.
    (b) He has assumed a style of living behind his ostensible means
    (c) Is engaged in subversive activities, is guilty of disclosure of officials secrets to any unauthorized person, prejudicial to nation security
    The authority may impose on him one or more penalties
    The following are the minor and major penalties
    (i) Censure
    (ii) Withholding, for a specific period promotion or increment, otherwise than for unfitness for promotion or financial advancement
    (iii) Stoppage at an efficiency bar
    (iv) Recovery from pay of any pecuniary loss caused to the government by the negligence or breach of orders

(i) Reduction to lower post or time-scale.
(ii) Compulsory retirement
(iii) Removal from service
(iv) Dismissal from service (disqualify for future employment )


Government Conduct Rules 1966

    These rules may be called the government servants (Conduct) rules 1966
    These rules apply to every person, whether on duty or on leave, within or without Pakistan, serving in a civil capacity during the employment.
    Under India act, 1919, 1942, 1935
  5. GIFTS
    No government servant shall accept including his family members any gift.
    No government servant shall accept with approval of the president, accept a foreign award, Title or decoration.
    No government servant shall encourage meetings to be held in his honour or presentation address of which the main purpose is to praise him.
    Medical officer may accept any gift of moderate value offered in good faith in recognition of its professional services.
    No government servant shall accept or raising of any subscription in pursuance of any object.
    No government servant shall lend a money to or borrow money from any person with whom he has any official dealings.
    Every government servant, at the time of entering government service, make a declaration to the government of all movable, immovable properties.
    Movable and immovable are liquid by a government servant declaration when required by government.
    No government servant shall speculate in investments.
    No government servant shall take part in the promotion, registration or management of any bank or company.
    No government servant shall be engage in any trade, employment or work other than his official duties.
    A government servant shall avoid habitual indebtedness.
    Unauthorized communication of official documents or information shall not be communicated to non-official person or to the press.

Inquiry Procedure

Following are the procedure of the inquiry

    On the basis of its own knowledge or information place before it, the authority is of the opinion that there are sufficient grounds for proceedings against a civil servant or the anti corruption establishment, rules direct the authorized officer to proceed against the aforesaid civil servant.
    i) In case where a government servant is accused of sub version, corruption or misconduct the authorized officer may require him to proceed or suspension shall require approval of the authority.
    ii) In the lights of the facts of the case or interest of justice an inquiry should be conducted through inquiry officer / inquiry committee.
    iii) If the authorized officer decides that it is not necessary to have an inquiry, he shall
    a) by order in writing inform the accused of the action to be taken in regard to him and the grounds of action.
    b) Give him a reasonable opportunity of showing cause against that action and giving him to the accused of written defence and personal hearing.

If on the receipt of the final show-cause notice and after hearing the accused if he so desire.
iv) If minor penalty is proposed, the authorized officer shall pass orders accordingly.
v) If it is proposed to impose major penalty he shall forward the case to the authority along with
a) Charges sheet and statement of allegations served on the accused.
b) The explanation of the accused to show-cause notice.
c) The findings of the inquiry officer / committee.
d) His recommended actions regarding the penalty to be imposed.

vi) The authority shall pass such orders as it may deem proper.

If the authorized officer or the authority is not in agreement with the findings of the inquiry officer / committee, he may order a fresh inquiry as deemed appropriate.

    1) Where an inquiry officer / committee is appointed, authorized officer shall

a) Frame a charge sheet with the statement of allegations explaining the charges communicate to the accused.
b) Require the accused with in a reasonable time, 14 days from the date of communication under proper acknowledgements to put him in written defense and to state the same time whether he desire to be heard in person.
2) The inquiry officer / committee shall inquire in to the charges and may examine such oral or documentary evidence in support of charge or in defense of the accused and the accused shall be entitled to cross-examination the witnesses against him.
3) The inquiry officer / committee shall hear the case from day to day and no adjournment normally adjournment shall be for more than a week.
4) The inquiry officer / committee, shall within 10 days of the conclusion of the proceedings submits his or its findings and the grounds thereof to the authorized officer.

Duties and Powers of Various Forest Officers

Various forest executive officers have been envisaged with certain duties to perform and use legal power endowed upon them by the government to manage their respective jurisdictions.

See Also: Powers and Limitation of Forest Officers

Duties and powers of forest officers are listed hereunder:

Duties of the Chief Conservator of Forest (CCF)

i- The CCF is the chief technical adviser to the government on forests matters.
ii- He is also the head of the forest department.
iii- The CCF is empowered to deal on his own authority, with all professional questions such as policy, accounts, working plans, silvicultural operation, developmental schemes and fire protection.
iv- The CCF deals finally with preliminary reports. He is responsible for the final approval of the control forms for working plans sanctioned by govt.
v- The CCF submits to the government for the whole province, the consolidated budget, the appropriation proposals and the annual forest administration report.
vi- The CCF controls the posting and transfers of officers and the sub-ordinates forest service between circles.
vii- The CCF as head of the department controls all forest affairs and issues instruction necessary on the administration and working of the forest.

Duties of the Additional CCF

Subject to control by the CCF, the additional CCF is empowered to deal.
i- All matters including appeals relating to subordinate establishment except promotion to the gazetted rank.
ii- Sales of forest produce.
iii- Working plans.
iv- Research and education.
v- Inspection of forests.

Duties of the Conservator of Forest (CF)

i- Subject to control by government and by the CCF the CF has full control of forest matters within his circle
ii- The CF, within his circle controls the posting and transfer of RFOS, clerks and subordinates between divisions.
iii- The CF may correspond with the government through CCF and sale matters with add-CCF.
iv- The CF will make frequent tours of inspection and visit once a year as many forests under his control as possible.
v- At the conclusion of each important tour of inspection the CF will write a self-contained note dealing with the policy, management and progress of the forest division, which he has visited copies transmitted to CCF, DFO & for a compartment history file.
vi- The CF will see the account matters of all the divisions, discipline and duties of the staff.
vii- A CF to see proper irrigation plantations.
viii- A CF will see all the machinery are properly utilized & maintained.

Duties of the Divisional Forest Officer (DFO)

The duties of the officer-in-charge of a forest division are
i- Responsible for the proper management, business and finance of the division.
ii- To take an active part in all technical work.
iii- To control silviculture and technical operations.
iv- Thoroughly conversant with land administrative manual and the land revenue settlement of his division.
v- To have a wide knowledge of the people with whom he has to deal: to show sympathy for their requirements and carry out forest policy.
vi- To submit a monthly tour diary and progress reports.
vii- For irrigated plantation only to ensure personally that every compartment in the plantation is properly watered.

Duties of the Range Forest Officer (RFO)

i- To be responsible for all cash disbursements and expenditure in his range. All payments of pay and labourers must be made personally by him.
ii- To communicate all orders and instructions to his subordinates and to see that they understand them and carry them out.
iii- To check the economical and efficient use of government funds in a range.
iv- To produce the highest revenue from his range consistent with the principles of forestry.
v- To prepare the monthly range accounts and to carry out all office works promptly and correctly.
vi- To prevent any miss-use of authority by sub-ordinates particularly in compounding forest cases.

Duties of the Range Assistant/Deputy Ranger

i- To assist the RFO in departmental works honestly and efficiently.
ii- To carry out all orders, given to him.
iii- To report the RFO on all important happenings.
iv- To understand the rules for compounding forest offence cases, except that he is forbidden to take money from the accused.
v- To prevent the forest guards from misusing their powers, authority, accepting bribes or harassing people.

Duties of the Forester/Block Officer

Forester’s post requires technical knowledge of forest operations. He is required to carry out the following works
i- Irrigation of plantation
ii- Nursery works and plantations
iii- Thinning
iv- Road and building construction
v- Timberworks in hills and plains
vi- Wattbandi and drainage
vii- Floating and rafting
viii- Timber depot works
ix- Strictly to observe the rules for detecting and for compounding forest offences in his jurisdiction.

Duties of Forest Guard/Beat Guard/Beat Officer

The duties of a forest guard in charge of a beat are as under:
i- To have knowledge of everything taking place in a beat under his control.
ii- To be fully acquainted of rights, privileges’ and concession that may be exercised by the people in the forest of his beat.
iii- To observe the rules strictly for compounding forest offences.
iv- To repair boundary pillars, roads and buildings in his beat.
v- To carry out maintenance of fences, tending operations in regeneration areas and plantings and weeding of young plants.
vi- To regularly the forest in his beat to see that no illicit damage to the forest or encroachment on the forest land and preventing illegal shooting and trapping.


A group of documents relating to one subject is called a “CASE”.


A group of cases referring to one head or division of work may be called in a “FILE”.
The world file is derived from French “filum” a thread a line or wire on which papers are placed in order. Thus the word means “holding papers in the folder”. The file consists of three covers:
i- Notes
ii- Cover
iii- Correspondence

Cover and routine cover or KWF (Keep with a file) cover.
The notes cover contains office notes and orders thereon, all pages being numbered serially.
The correspondence cover contains the correspondence viz, receipts and issued numbered in a serial order. All the sheets in the correspondence cover bear page numbers.

The third cover viz, KWF or routine cover consist of approved drafts and other routine papers kept merely to safeguard a loss of such papers. The filling is the procedure of placing papers on a current file or in a newly opened file.

Receipt Register

A letter or papers as soon as they received are sent to the DFO. He marks them to the assistant (head clerk) for entering them in a register called RECEIPT register or diaring them.

Any communication received from outside is called a “RECEIPT” such communications are received either by post or through a peon, if it is local dak.

Diary serial no No & date of document received From whom received File Remarks
1 2 3 4 5

Dispatch Register

All official correspondence from one office to another is communicated before entering them in a register made as DESPATCH register.
The samples of receipt and dispatch registers are tabulated hereunder:


Date Issue no Name and designation
To whom dispatched Place Subject File head & no Remarks
1 2 3 4 5 6 7

Posting of Register of Books and Maps

i- In each office, a register of books (FORM NO 45) must be kept up. The current number of the register and date of receipt should be entered on each copy.

The column of “REMARKS” is intended to explain what has become of any copies which have been lost or otherwise disposed of. The entries in this column should be dated and initiated by the officer to whose office the books belong.

ii- A separate register of maps will be kept in the same form.
Agreements and maps to be placed in envelopes.

Fire Reports

The range fire reports should be sent in original with such additions as the DFO find advisable to the CF. These reports will be returned to the DFO after making the necessary entries in the circle fire register.

Drafting of Letters

The word “draft” means, Lines drawn for a plan. A rough sketch or Sketch in outline. But the meaning is strictly restricted in official terminology to the writing of various forms of communication on the subject contained in a note, a precise, or order is called “DRAFT”.

Essentials of a Good Draft

  1. Correct
  2. Complete
  3. Clear
  4. Concise
  5. Courteous
    i. Official correspondence is formal in style.
    ii. There are certain stereotyped forms and rules of drafting which must necessarily be observed.
    iii. Unlike private letters, official letters contain no personal references.
    iv. A draft should not lack inappropriateness and dignity of diction.
    v. One draft cannot contain matter relating to two different subjects. It always deals with one subject only.
    vi. Correct not only in substance but also informs, language, spelling and punctuation. Inaccuracies may lead to serious consequences in certain cases.
    vii. It contains all the facts and materials necessary for understanding it and ensuring its quick disposal.
    viii. Use the right words and say what you to convey in a simple and most direct language.
    ix. A letter should be as brief as possible.
    x. The language of the official letters are formal, one should try to be as many courts and polite as possible.
    In refusing a request or commenting unfavourably on any action care should be taken to see that the language does not become discourteous or harsh.

Forms of Official Communications

  1. Official correspondence may be taken any of the following forms according to as an occasion may require:-
  2. Letter
  3. Dem I official letter (DO)
  4. Memorandum
  5. Endorsement
  6. Reminder
  7. Telegram
  8. Circular
  9. Express letter
  10. Notification
  11. Half-margin or Memo call
  12. Resolution.


The letter form is used when some higher authority is addressed or where detail instructions are required to be communicated. When may be divided into six (6) parts:-
i. Name and address of the correspondent
ii. Number and date
iii. Subject
iv. Salutation
v. Body

Demi-Official (DO) Letter

A DO is written when the matter is confidential and it is necessary to run no unnecessary risks, or personal attention is desired occasionally in case of great urgency to avoid delay.

Subordinate officers have rarely an occasion to address the government of public importance. Representation of higher authorities or personal matters is made through proper channel. It is drafted in a personal and friendly way.

Do No. 515-E-11
Inspector General, Hospitals
Northern Zone,
Dated Peshawar, the 9 July 2010 My Dear Khan Sahib,
I am enclosing a copy of the letter sent to your office by the high commissioner of Pakistan, London, Regarding the outstanding claims of Lieut Colonel Ali Ahmad.
I shall be highly great full if you will kindly expedite a decision of this letter.
Mr Muhammad Ashraf Khan, Yours Sincerely,
Deputy Controller, Northern Zone, Islam Khan Peshawar.


i. A memorandum or briefly termed as “MEMO” is used for inter-departmental communications between departments and officers of equal standing, in replying to petitions while writing to subordinates etc.
ii. This is a very general form of communication, used when some information is required.
iii. It is, however, used in a brief form designed to save much of time, labour and formalities.
iv. A memo is generally written in the third person, singular.
v. It does not contain the formalities of a letter such as solution, formal beginning “I am directed to” “I have the honour to” and complimentary close.

No. 216 dated 15-7-2010
Conservator of Forests,
Abbottabad circle

The DFO,
Siran Forest Division,
Memo: Ref. Your letter no. 350 dated 2-7-2010 sanction is covered to the purchase of office chairs, tables for Rs.15000/- (Fifteen thousand) under subhead. Funds must the expenditure exits.


i. This is the briefest possible form that an official correspondence may take.
ii. This form is used when a letter or its copy is forwarded to other authorities or subordinates requiring little or no remarks, explanation or opinions.
iii. All endorsement should clearly state whether the letter in original or copy thereof is sent.
iv. The third person is used in this form of correspondence. eg.
Copy forwarded to ………………………………………………………………………………..for information,
(Forwarded in original) necessary action guidance early compliance.


i. Sometimes, reply to communication is not received written a reasonable time. In such cases, it becomes necessary to issue reminders.
ii. They should be issued with discretion and intelligence in accordance with the nature of urgency of each case.
iii. But where a reply is not received in spite of ordinary reminders, a letter reminder, express letter reminder or DO reminder is written to expedite the letter.


i. Notification is issued in notifying posting, transfer, leave, appointments of Gazetted officers and also in publishing statutory rules and orders.
ii. A notification is written in the third person.
iii. They are for the general public.


i. In making requires, discussing questions of a common policy or other important matters or issuing instructions to lower authorities, the higher authorities issue circular, maybe in the letter, office memorandum or endorsement form. eg. Federal government have frequently to issue circulars to Provincial government who in turn do the to the heads of the departments under their control.
ii. Circulars differ from ordinary communications.
iii. Great care should be taken that circulars are not issued indiscriminately.

Express Letter

i. An express letter is written when the matter under correspondence requires urgent disposal. On the receipt it is treated.
ii. An express letter is worded concisely.
iii. It may be written in letter form or memo form.

Leave Rules and Procedure

Leave is a period authorized absence of the employ.
It is earned only by duty. Leave is expressed in terms of a number of days. A leave employ is maintained for each employee by the head office if the employee is non-gazetted.

If employ is gazetted leave account is maintained by account officer.

All leave earned is credit in the leave account and all leave taken is debited therein. Leave account is the part of service record is transferred from office to another with the transfer of employ. Leave is one of the items of terms and conditions of service.

Section 18 of the civil service Act gives it the legal cover, and the Revised Leave Rule, 1980.

Kinds of Leave Admissible

1) Leave on full pay
2) Leave on half pay
3) Extraordinary leave or Leave without pay
4) Recreation leave
5) Special leave
6) Maternity leave
7) Disability leave
8) Leave Ex- Pakistan
9) Leave preparatory to retirement (L.P.R)
10) Encashment of LPR
11) Casual leave
12) Leave not due

Study Leave

Under Fundamental Rule 84
i. Study leave may be granted to government servant to enable them to study scientific, technical or similar problems or to undergo special courses of instructions such leave is not debited against the leave account.
ii. Study leave is granted on half-pay and the maximum period should not exceed 2 years.
iii. Extraordinary leave may also be combined with the study leave and in that case, the condition of the maximum period will not apply.
iv. During the study leave a study allowance at the prescribed rates is granted for the period spent in prosecution a definite course of study at a recognized institute.

Casual Leave

i. Technically a government Servant on casual leave is not treated as absent from duty and his pay is not intermittent.
ii. Maximum leave which can be granted to a Government servant is 25 days during a calendar year.
iii. Government servant is entitled to casual leave as of right. It is entirely within the discretion of the sanctioning authority either to sanction or refuse leave. It relates to casual nature.
iv. Casual leave may not ordinarily exceed ten (10) days at a time and 25 days during any one calendar year. The sanctioning authority may grant leave up to 15 days at a time under special circumstances.
v. When it is combined with holidays the total period shall not exceed 15 days at a time.
vi. Casual leave may be sanction to a government servant by his immediate superior officer.
vii. No government should leave his headquarter during casual leave or holidays without the permission of the leave sanction authority.

Leave Salary

  1. Leave salary admissible during leave on fully shall be the greater of
    (a) The average monthly pay earned during the twelve (12) complete months immediately preceding the month in which the leave begins;
    (b) The rate equal to the rate of pay drawn on the day immediately before the beginning of the leave.
  2. When the half-pay is taken, the amount calculated under clause (a) and (b) of Sub Rule (1) shall be halved to determine the greater of the two rates.
  3. A civil servant shall be entitled to the leave pay at the revised rate of pay if general revision in the pay of civil servants takes place or an annual increment occurs during the period of leave of the civil servant.

Grant of Leave on Full Pay

The period of leave on full pay at may be granted at one time by the competent authority shall be as follows:-
i. Without medical certificate = 120 days
ii. With medical certificate = 180 days
iii. On medical certificate from leave account in entire service = 365 days

Leave Procedure

i. An application for leave must be made to the head of the office where a civil servant is employed. In the case of the head of the office, next above to administrative authority
ii. When a civil servant submits a medical certificate for grant of leave, it shall be by an authorized medical attendant in the prescribed form.
iii. If more application is placed for granting leave will be decided on a priority basis.
iv. Leave admissible shall be sanctioned and notified/ordered.

Application for Leave

  1. Name of the applicant
  2. Leave rules applicable
  3. Post held
  4. Department or office
  5. Pay
  6. House rent allowance/conveyance allowance or other compensating allowances are drawn in the present post.
  7. (a) Nature of leave applicable formalities
    (b) Period of leave in days.
    (c) Date of commencement.
  8. Particular rule/rules under which leave is admissible.
  9. (a) Date of return from last leave
    (b) Nature of leave
    (c) Period of leave in days.
    Signature of applicant
  10. Remarks and recommendations of the controlling officer.
  11. Certified that leave applied for is admissible under rule——————– and necessary conditions are fulfilled
  12. Report of audit officer


  1. Orders of the sanctioning authority certifying that on the expiry of leave the applicant is likely to return to the same post carrying the compensatory allowances being drawn by him.


1 – Items 1 to 9 must be filled by all applicants.
2 – Items 12 applies only in the case of government servants of grade 16 & above.

Leave on Full Pay or Earned Leaved

i. A civil servant shall earn leave only on full pay at the rate of four(4) days every calendar month of duty rendered and credit to the leave account as “LEAVE ON FULL PAY OR EARNED LEAVE”
ii. Duty period of more than fifteen (15) days shall be treated as a full calendar month for the purpose of calculation of earned leave.
iii. The maximum period of leave on full pay that may be granted at one time shall be as follows:-
(a) Without medical certificate = 120 days
(b) With medical certificate = 180 days
(c) With a medical certificate in entire service = 365 days

Leave on Half Pay

i. Leave on full pay may, at the opinion of the civil servant, be granted into leave on half-pay.
ii. The debit to the leave account will be at the rate of one day of the former for every two days of the latter
iii. There should be no limit of leave on half pay so long it is available to be converted in the leave account.

Leave Without Pay or Extraordinary Leave

i. Extraordinary leave without pay may be granted on any ground up to a maximum period of five (5) years at a time, provided that the civil servant has been continuously rendered ten (10) years service.
ii. In case of service less than ten years E.O.L may be granted for a maximum of two years.
iii. While granting E.O.L irrespective of that whether a civil servant is a permanent or a temporary employee.

Recreation Leave

Recreation leave may be granted for fifteen days once in a financial year.

Maternity Leave

i. Maternity leave may be granted on full pay, outside the leave account to a Female civil servant to the extent of ninety days in all from the date of its commencement or forty-five (45) days from the date of her confinement, whichever is earlier.
ii. Such leave may not be granted for more than three times in the entire service of a female civil servant.
iii. For confinement beyond the third one, the female civil servant would have to take leave from her normal leave account.
iv. Maternity leave may be granted in continuation of, Or in Combination with any other kind of leave including extra-ordinary leave as may be due and admissible to a female civil servant.

Special Leave

i. A female civil servant may, on the death of her husband, be granted special pay on full pay not excluding 30 days.
ii. This leave shall not be debited to her leave Account.
For this purpose, she will have to produce a death certificate issued by the competent Authority along with her application for special leave.

Ex-Pakistan Leave

i. It is granted to a civil servant who applies for such leave while proceeds ABROAD during leave or takes leave while posted abroad and makes a specific request to that effect.
ii. Grant of leave EX-PAKISTAN will be regulated and be subject to the same limits and conditions as on Full Pay Half pay, or Extraordinary leave.

Leave Preparatory to Retirement (LPR)

i . The maximum period up to which a civil servant may be granted LPR shall be three hundred and sixty-five days (365).
ii. Such leave may be taken subject to availability either on full pay, or partly on full pay and party on Half pay, or entirely on Half pay, at the discretion of the civil servant.

Quarantine Leave

i. It is the nature of extra casual leave and is granted on the recommendation of his authorized medical attendant.
ii. Period of such leave shall be treated as the duty with full pay and allowances of the post held by him at the time of proceeding on leave.

Hospital Leave

Hospital leave shall in no case exceed six months in any one term of three years whether such leave is taken at one time or by instalment.
i- Full average pay being allowed for the first three months and half average pay thereafter.
ii- Hospital leave may be combined with any other leave provided such combination shall not exceed 28 months (2 years 4 month).

Disability Leave

i. It may be granted, outside the leave account on each occasion up to a maximum of 720 days on such medical advice as the Head of the office may consider necessary to a civil servant, disabled by Injury ailment or diseased contracted in the course or in consequences of duty or official position.
ii. The leave pay during disability leave shall be equal to full pay for the first 180 days and a half pay for the remaining period.

Leave not Due

i. Leave not due may be granted on full pay to be offset against leave to be earned in future for a maximum period of 365 days in the entire period of service, subject to the condition that during the first five years of service it shall not exceed 90 days in all.
ii. Such leave may be converted into leave on half-pay.
iii. Such leave shall be granted sparingly and to the satisfaction authority.

I.D.T. (Inter Divisional Transfer)

It means Inter Divisional Transfer.
The charges and receipt adjusted through Book Transfer (by IDT) should also be classified as IDT.
It is worthwhile mentioning that as a result of departmentalization of Forest department No Book transfer is allowed except adjustment of pay and transfer TA Advances on the transfer of government servant which is to be classified as IDT.


It means amount provided in the budget estimates of a unit of appreciation or the part of that amount placed at the disposal of a disbursing officer.


The statement of the estimated receipts and expenditure of the federal or provincial government for each financial year laid before the legislative.

Charged Expenditure

Such expenditure is not subject to the vote of the legislative assembly

Voted Expenditure

Such expenditure as is submitted to the note of the legislative assembly

Detailed Estimate

They are the consolidated estimates prepared by the Finance department from the estimates of ordinary expenditure combined with the schedule of New expenditure (SNE)

Lists of date sanctions list of major and minor works lists of anticipated excess and surrenders

Financial Year

Year commencing from 1st July and ending 30th June.


The amount voted by the legislative assembly in respect of a demand for grant.


The transfer of saving under the appropriation for unit of appropriation to meet excess expenditure anticipated under another unit

Technical Sanction

It is the sanction of the competent authority to a property detailed estimate of the cost of a work of construction or Repair and other matters

Advance Payment

A payment made on a running account to a contractor for work done by him but not measured.


The incidental expenses of a miscellaneous character which can not be classified appropriately under any district subhead or sub work, yet pertain to the work as a whole.


Any kind of undertaking written or verbal expression or implied by a person not being government servant or by a syndicate or Firm for the construction repair or maintenance of one or more works for the supply of materials for the performance of any service in connection with the execution of works or the supply of materials is termed as CONTRACT.


The update quantities of work done or supplies make.

Permanent Post

A Post carrying a definite rate of pay sanctioned without limit of time.

Temporary Post

A post carrying a definite rate of pay sanctioned for a specific time.

Tenure Post

A permanent post which an individual government servant any not hold for more than a limited period

Travelling Allowance Rules

TA “compensating allowance” and defined as:-
“An allowance granted to government Servant to cover the expenses, which he incurs in travelling, in the interest of public service” FR 9(32)
TA is a composite term, its components are:-
1- Cost of passage (milage by rail, road, airfare etc)
2- Daily allowance (perdiem)
3- Actual expenses (airport tax, transportation of personal effects on transfer)
TA is admissible for the journey:-
1- On the journey of the first appointment
2- On tour
3- Transfer
4- To attend the court of law as assessor, or to give evidence
5- To attend the departmental enquiry
6- To obtain medical treatment
7- To attend a course of training
8- To attend the obligatory departmental examination
9- On retirement to his home town
42.2- GENERAL:-
1- Category of Government Servants
Category I
Category II
Category III
Category IV
2- Rates of mileage and daily allowances are specified for various categories of government Servants
3- Special rates are admissible at Lahore, Peshawar, Quetta, Karachi, Faisalabad, Hyderabad, Multan, Rawalpindi and Northern Areas.
4- Traveling allowance is admissible beyond radius 16 km of his headquarter.


  1. West Pakistan Forest Manual Volumes II, III.
  2. Fundamental Rules.
  3. Leave Rules, 1980.
  4. TA Rules.
  5. Conduct Rules, 1966.
  6. Efficiency & Discipline Rule
  7. Audit Code
  8. Office Routine procedure and Drafting.

Special thanks to Riaz Dehwar B.Sc (2008-10)

Click here to download Forest Accounts and Procedure Notes

The End

Naeem Javid Muhammad Hassani is working as Conservator of Forests in Balochistan Forest & Wildlife Department (BFWD). He is the CEO of Tech Urdu ( Forestrypedia (, All Pak Notifications (, Essayspedia, etc & their YouTube Channels). He is an Environmentalist, Blogger, YouTuber, Developer & Vlogger.

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