Financial Guidelines for Head of Office/D&DO Loans and Advances/Writing of ACRs
(These guidelines being only illustrative and not exhaustive should be read with relevant books viz. H.P.F.R. 2009, Fundamental Rules and Supplementary Rules, and all other relevant reference books)
11.1 Financial management
A great responsibility devolves upon the Drawing & Disbursing Officer/Head of Office in matters of handling cash and maintenance of cash book. This is one of the most important document which is required to be personally handled and maintained by each Drawing & Disbursing Officer (D&DO).General principles of financial managerial as under :-
1) All money received by or on behalf of Government either as a due of govt. or otherwise for deposit remittance and withdrawal there from, shall be b rought into govt. account.
2) Every officer receiving money on behalf of the Govt. should maintain a cash book in form of HPFR: 1, which should have pages machine numbered
3) Head of office should count the number of pages and record a certificate of count on first page of the cash book.
4) All monetary transactions should be entered in the cash book as soon as they occur and attested by the Head of office.
5) Cash book should be closed regularly. Drawing and Disbursing Officer
(DDO) should verify the cash book.
6) Totaling of cash book should be verified by the person other than writer /
cashier of the cash book.
7) At the end of month: DDO should verify the cash balance and record certificate of verification.
8) DDO should cross checked the total receipt and payment from.
The consolidated treasury receipt
Treasury voucher number.
1) Erasure / overwriting should not be done in the Cash Book.
2) Mistake, if discovered should be corrected by drawing the pen through the incorrect entry and inserting correct one. DDO should attest every correction made.
3) Special Sanction of head of office is required for handling the Govt. and non govt. money by the same person.
4) Separate accounts/cash book should be maintained for govt. and non govt. money.
5) The departmental receipt collected should no be used towards expenditure.
6) Departmental receipt should be deposit into Govt. Account immediately/next day.
7) No money is to be withdrawn from treasury unless it is required for immediate disbursement/has already been paid from the permanenet advance.
8) It is not permissible to draw adances from treasury to prevent the lapse of appropriation.
9) The money actually paid is under no circumstances kept of account a day longer than obsolutely.
11.2 Delegation of financial powers
Delegation of financial powers have been made vide Directorate of Elementary Education, H.P., office order No. EDN(Pry)-H(3)F-25/95-1 dated 20-2-1996 and No. EDN. (Pry)-H(3)-F-25/1 dated 27-3-96 vide which the financial powers stand delegated to the subordinate officers in the field offices, exercising Drawing & Disbursing including powers of Controlling Officers and Heads of Offices etc. The Drawing & Disbursing Officer/Head of office/Controlling Officer should be fully aware of the limit of financial powers so delegated to the field officers. The Drawing & Disbursing Officer/Head of Office/Controlling Officer should exercise the powers only to the extent and in the manner prescribed therein.
11.3 Maintenance of accounts registers
Each Drawing & Disbursing Officer/Head of Office is required to maintain various accounts registers; some of them are mentioned hereunder:
1) Bill register
2) Contingent register
3) Monthly and quarterly expenditure registers/statements
4) Token register
5) Loans and advances register
6) Budget check register
7) Stores and stock register
The necessity, importance and usages of the registers mentioned at serial No. 11.3 (i) to (vii) above are briefly illustrated as under for the guidance of the Heads of Offices/Drawing and Disbursing Officers so as to enable them to be fully aware of the necessity and importance of their correct and complete maintenance:-
1) Bill register.
Bill register is the nucleus of all financial transaction/activity emanating at the level of the Drawing & Disbursing Officer, and as such this register should be maintained with precise care and accuracy on the format at Annexure-I. Each bill should be numbered and dated starting from Bill No. 1 onwards from lst April and numbering should continue till the last day i.e. 31st March of each financial year before its submission to the Treasury Office for payment orders/passing by the concerned treasury. The position of bills so sent to the treasury should be periodically monitored by the Drawing & Disbursing Officer himself/herself so as to know the status of the bill whether it has been passed for payment or objected. The bill register should be referred to by the D&DO while checking and signing the entries recorded in the cash book by the writer of the cash book. Similarly, this register must be referred to while comparing the treasury schedules/voucher numbers received from the treasury. The bill number allotted serially to a particular bill must be tallied by the D&DO while signing corresponding entries of the bills in other accounts registers such as contingent registers/token register/loans and advances registers and so on.
2) Contingent register.
Each bill for the drawal of money under SOE office expenses should be entered sub-voucher wise in the contingent register, classifying expenditure for each particular charge i.e. service postage charges, water and electricity charges, telephone charges, rent, rate and taxes, stationery, POL (petrol, oil and lubricants,) other miscellaneous office expenses/T.E./M.R. etc. so as to know the trend of progressive expenditure under each classification and take measures to restrict the expenditure to the authorized ceiling limits. The correct and updated maintenance of the contingent register provides two-pronged assistance to the Drawing & Disbursing Officer. Firstly, to restrict the flow of expenditure item-wise, and, secondly, to exercise full vigil and control on the total budget allotment under each SOE.
3) Monthly and quarterly expenditure registers.
The bill-wise consolidated expenditure under each SOE incurred during each month should be reflected in the monthly expenditure register and the progressive total of expenditure incurred from 1st April onwards in each financial year should be deducted from the total budget allotment under each SEO to exercise proper control on expenditure. Monthly
reconciliation of expenditure should be done by each Drawing & Disbursing Officer with the concerned treasury office regularly each month and a certified statement of reconciliation done at the treasury and D&DO level should be submitted to the Directorate of Elementary Education by the 10th of the following month to which the reconciliation statement pertains for further reconciliation of expenditure at the Directorate level with the A.G.
4) Token register:
Token register is also one of the most important documents to be maintained at the D&DO level. Each bill submitted to the treasury should be entered in the token register on the standard format appended at Annexure-II and the bills presented at the treasury should be handed over and received back by the D&DO or the authorized representative against proper receipt both at the treasury and the D&DO level to avoid any loss/misplacement of bills in transit. The objected bills when received back and again presented at the treasury after attending to the observations should again be entered in the Token Register and transacted following the same procedure. The status of the bills presented and received back by the D&DO should be regularly reviewed by the D&DO to keep a proper track of the bills prepared, presented, received back and encashed. The token register along with the bill register/bill book should invariably be personally checked and referred to by the D&DO while comparing the treasury schedule and writing and signing the cash book, in order to detect and rectify the discrepancies and to ensure the correctness of the entries recorded in the cash book.
5) Loans and advances register:
In order to exercise proper check on the recoveries of short-term, as well as, long-term loans and advances drawn by the employees, the loans and advances register must be prepared and regularly updated each month on the specimen standard format appended at Annexure-III. The monthly deductions made from the salary or, otherwise, i.e. credit through treasury challans from the employee concerned/loanee should be regularly incorporated in the register and the details of balance of recoveries to be effected must invariably be correctly reflected in the last pay certificate and conveyed to the next D&DO in the event of the employee being transferred to other office/institution. It may also be borne in mind by the D&DO that the amount recoverable from the employees on account of payments of short-term advances such as travelling expenses on transfer, pay advance, medical advance, LTC advance etc is fully adjusted and recovered from the concerned employee within the stipulated time-limit and in the manner prescribed in the rules/instructions applicable in each case. Any delay or laxity on the part of the D&DO in the adjustment or full recovery of loans/advances constitutes a grave financial irregularity on
the part of the D&DO and renders himself/ herself liable to action and such a situation should be scrupulously avoided at all levels.
6) Expenditure control and budget check register.
The main object of maintaining the expenditure control and budget check register on the specimen format appended at Annexure-IV at the D&DO level is to exercise proper control on the flow of expenditure within the authorization limit. It is, therefore, imperative that each bill prepared under each SOE (Standard Object of Expenditure) should be entered in the budget check register. The position of the expenditure already incurred and balance funds available should be regularly reviewed by the D&DO to avoid un-balanced and unplanned expenditure, as well as, rush of expenditure at the fag end of the financial year. The D&DO should, therefore, carefully assess the need-based minimum requirements, lay down the priorities, plan spending and ensure utilization of the budget allotments in the manner conforming to the rules and allied instructions/guidelines issued by the government/department from time to time.
7) Stores and stock register.
As a custodian of the government property, it is incumbent on the part of each Drawing & Disbursing Officer/Head of Office to maintain stock and stores registers properly in the manner prescribed under the relevant rules/instructions which stand elaborated in para 7(ii) of these guidelines.
The specimen of standard formats of these registers are appended at Annexures I to VI. It is to be ensured that these registers are maintained properly, neatly and complete in all respects, duly authenticated by the Drawing & Disbursing Officers at the appropriate place so that these serve the intended purpose, including that of audit and inspection of accounts.
8) Ledger :
Ledger is the principal book for writing down the amount of funds received and spent.
11.5 Expenditure control/submission of expenditure statements
The Drawing & Disbursing Officer must ensure that the budget allotted/authorized under each SOE (Standard Object of Expenditure) of each scheme; both under Plan and Non-Plan; heads of expenditure is utilized in the particular month/quarter for which authorization has been made. The instructions issued in this behalf from the Directorate from time to time should be gone through carefully, kept in mind, and, strictly adhered to. The monthly and quarterly expenditure statements must invariably be submitted by each D&DO on the prescribed formats already made available to them by the Directorate through the respective Deputy Director Elementary Education Officer.
11.6 Purchase of store articles
Purchases are to be made in accordance with the procedure laid down in rule 15.2 of H.P.F.R. Vol-1and Chapter – 6 Part – A , Procurement of goods Rule 91 to
111. In this context, it is stressed upon each D&DO that it should be his/her endeavour to make purchases of items on the approved rate contract or through the boards/corporations or other government/public sector undertaking outlets engaged in the supply of the required items. The purchases from the open market on competitive rates should be resorted to only as a last resort and that too after obtaining NOC/NAC from the Additional Controller of Stores, H.P. and inviting tenders/rates/quotations from the prospective suppliers in sealed cover by post. Collecting of quotations by hand should be scrupulously avoided by the Drawing
& Disbursing Officers. The sealed quotations should be opened on the fixed date, time and venue, in the presence of the suppliers or their authorized representatives for which a committee of at least three members should be constituted. The members of the committee should record a certificate on each quotation to the effect that these have been opened in their presence on the date and time to be mentioned in each case. A comparative statement of rates should be prepared and signed by each member of the committee and finally approved by the Drawing & Disbursing officer under his/her signature and seal. Proper supply orders, mentioning the exact specifications, make and model, quantity required, terms of supply and rates approved must be mentioned in the supply order, leaving no scope for any ambiguity in any case. The articles received should be properly checked and verified with regard to their quality and quantity as mentioned in the supply order. As far as possible, the payments should be made through crossed bank drafts/cheques to the suppliers. Heavy payments in cash should be avoided by the Drawing and Disbursing Officers.
1) The stores purchased must be entered in the relevant stock (to be maintained separately for consumable and non-consumable articles) register under proper authentication of the Head of Office/D&DO before releasing the payment to the suppliers.
2) The entry in the stock register for each item of the stores purchased should be recorded, separately, allocating separate page in the stock register for each item e.g. chairs, tables, almirahs, black-boards and other items of office/school furniture and other store articles/items (separately for wooden and steel) so as to depict a clear stock-position, at a glance, at a particular point of time. Full specifications, make and model, cost price etc. of each item should invariably be mentioned while making stock entries (standard format of model entries appended at Annexure-IV).
PROCUREMENT OF GOODS
1. Avoiding of piece meal purchases:
A demand for goods shall not be divided into small quantities to make piece meal purchases to avoid the necessity of obtaining sanction of competent authority required with reference to the estimated value of total demand.
Every office shall maintain on optimum level of buffer stock as per day to day requirement so that there are neither excessive nor inadequate goods be stored.
2. Purchase of Goods without Quotation :
Purchase of goods upto monetary value no exceeding Rs. 3000/- (Rupees three thousand only ) on each occasion subject to maximum of Rs
50,000/- (Rupees fifty thousand only) in a financial year may be made without inviting quotation / bids.
Following certificate is to be provided:
“ I am personally satisfied that goods purchased are of requisite quality and specification and have been purchased from a reliable supplier at reasonable price” .
3. Purchase of goods by the Purchase Committee:
Purchase of goods costing above Rs. 3,000/- (Three thousand rupees) only and up to Rs 1,00,000/- (one lac rupees) only on each occasion may be made on the recommendations of a duly constituted Local Purchase Committee consisiting of three members of an appropriate level as may be deicided by Head of the Department. The said committee shall survey the market to ascertain the reasonableness of rate, quality and specifications and identify the appropriate supplier. Before recommending placement of the purchase order, the members of the committee shall jointly record a certificate as under.
“ Certified that we , the following members of the purchase committee are jointly and individually satisfied that the goods recommended for purchase are of the r equisiste specification and quality. Priced at the prevailing market rate and the supplier recommended is reliable and competent to supply the goods in question “ .
4. Purchase of Goods directly under rate contract:
Department directly procures rate contracted goods from suppliers, decidecd by the Controler of Stores or approved Public Sector Enterprisese, the prices to be paid for such goods shallnot exceed those stipulated in the rate contract and the
other sailent terms and conditions of the purchase shall be in line with those specified in the rate contract.
The Procurement Entitiy shall make its own arrangement for inspection and testing of such goods where required.
5. Purchase of Goods by obtaining bids:
Following methods be followed:
Advertised Tender System Limited Tender System Single Tender System
|6.||Advertised Tender System :
In case of procurement of Goods of estimated value more than Rs. 10.00 lacs .
The advertisement shall appear in :
Official Gazette of HP
At least two leading newspaper.
Website, if department has its own or in the website of Controller of Stores
Complete tender document on website – it should be specific mention the comprehensive maintenance contract.
If tender document are priced, there shall be clear instructions for payment of amount with bid.
Minimum time frame three weeks from the date publication
High Value Machinery & Equipment or machinery of complicated nature : Separate bids: Technical bid : financial bids be called for .
Technical bid be first opened & scrutinized.
Financial bids be opened in r/o those bids which are technical acceptable.
BIDS RECEIVED AFTER THE DATE AND TIME SPECIFIED FOR THEIR RECEIPT SHALL NOT BE CONSIDERED .
In case of procurement of goods upto 10.00 lacs.
1) Preference be given to the supplier h aving depot & dumps in HP.
2) Copies of tender be sent through – speed post/registered posts / courier / e-mail to the firms dealing with the required goods to obtain more responsive bids.
3) The number of firms should not be less than three.
PURCHASE THROUGH LIMITED TENDER:
May be adopted even where estimated value of procurement is more than the limit specified; in following cirumstances:
1) HOD certifies that demand is urgent limited tender process is justified. Reason be indicated.
2) Sufficient reason — procurement through advisement tender is not in the public interest.
3) Sources of supply are definitely known and possibility of fresh sources is beyond them restored to is remote.
Single Tender System –
Single Tender System shall be adopted in case of articles of proprietary nature, which are available from single source:
1. Item be purchases only after obtaining certificate from manufacturer or sole agent that
a) Rates quoted by them are identical to those approved by
DGS&D/Controller of Stores or
b) Rates quoted by them are similar to those quoted in any other state/
Single Tender System shall also be resorted to
For additional purchse of goods from the original suppliers, which are intended
either as part replacement of existing goods, services or installations or the extension of existing goods, services or installations, where such additional purchse of equipments and services shall meet the requirements of Procurement Entity for utilizing the already existing equipments or services.
Note : A certificate in the following form shall be provided by the Procurement
Enitity before procuring the g oods from a single source:
1. The indented goods are manufactured by
2. No other make or model is acceptable for the following reasons:
3. Approval of Competent Authority has been obtained vide
(Signature with date and designation of the procuring officer)
Maintenance Contract :
Depending on the cost and nature of Goods; high valued machinery ;
maintenance contract may be entered with firms / supplier of goods / services :-
The terms of contract may specifically provide that it shall be mandatory that the equipment or machinery is maintained free of charge by the supplier during its warranty period.
In case of advertised or limited tender system; earnest money shall be otained from the tenderers.
It shall be 2 % – 5% of estimated value of goods in the shape of Accounts
Payees Bank Draft or duly pledged Fixed Deposit Receipt.
Earnest money of unsuccessful bidder shall be refunded immediately in case of successful bidder the earnest money be retained till the supply of goods or as per time period specified in the tender document.
Performance Security shall be obtained from the successful contractor on the award of the contract irrespective at his registration status, which shall be for an amount between five to ten percent of the value of the contract. Such security shall be furnished in the form of an Account Payee Demand Draft or duty pledged Fixed Deposit Receipt or Bank Guarantee from a commercial bank, as the case may be, in an acceptable form with a view to safeguard the interest of Procuring Department.
Performance Security shall remain valid for a period of sixty days from the date of completion of contract including warrantly and guarantee period to the best of satisfaction of Procuring Department.
1) All goods shall be counted, measured or weighed and inspected at the time of receipt with a view to ascertain the quality, quantities and specifications. Technical inspection where required shall be carried out by techinical committee consitutied by the Competent authority.
2) Details of goods received shall thereafter be entered in the stock register. The officer-incharge of stores of the concerned Department shall certify that he has actually received the goods and recorded it in the stock reg isters.
3) The officer – in – charge of stores having custody of goods shall take appropriate steps for arranging their safe custody, proper storage and accommodation including arrangements for maintaining required temperature. Dust free environment of required specification depending upon the nature of goods.
4) Separate accounts shall be kept for fixed assests, Consumables and dead stock or unserviceable items in the manner as may be prescribed.
Physical verification shall be done at least once a year.
Procedure of verification:
1) Physical Verification shall always be conducted in the presence of the officer (s)
, responsible for the custody of the inventory.
2) A certificate of verification along with the findings shall be recorded in the stock register by the officer (s) or the committee conducting the physical verification.
3) Discrepancies, including shortages, damages and dead stock items.
Unserviceable goods, if any identified during verification, shall immediately be brought to the notice of the Competent Authority by the officer (s) or the committee conducting the physical verification for taking appropriate action in accordance with the provisions of departmental regulations or any other rules framed by the State Government in this behalf.
DISPOSAL OF GOODS
Department shall declare the goods as surplus or absolete or unserviceable and dispose off the same in the prescribed manner.
Before disposing off the goods, reserve price of the goods be worked out. METHODSof Disposal
Obtaining bids through advertisement tender or
Public auction or
Any other mode.
Disposal through Advertised Tender:-
The following broad steps shall be adopted in case of disposal of surplus or obsolete or unserviceable goods through advertised tender:
1) Preparation of tender documents
2) Invitation of tender for the surplus, obsolete or unserviceable goods to be sold;
3) Opening of bids;
4) Analysis and evaluation of bids received
5) Selection of highest responsive bidder
6) Collection of safe value from the selected bidder
7) Issue of sale release order to the selected bidder
8) Release of sold goods to the selected bidder ; and
9) Return of bid security to the unsuccessful bidders.
Disposal through Auction:
A Department may undertake auction of surplus, obsolete or unservicealble goods to be disposed off either directly or through approved auctioneers and shall ensure transparency, completition, fairness and elimination of discretion.
The auction plan including details of the suruplus obsolete or unserviceablegoods to be auctioned and their location, terms and conditions of the sale shall be widely circulated.
Head of the Department shall constitute an auction committee comprising of three members.
During the auction process, acceptance or rejection of a bid shall be announced immediately on the stroke of the hammer. If a bid is accepted, earnest money not less than twenty-five percent of the bid value shall immediatlely be taken on the spot from the successful bidder in cash. The goods shall be handed over to the successful bidder only after receiving the balance payment.
Disposal by other modes.
If a Department is unable to dispose off surplus or absolete or unserviceable goods in spite of its attempts through advertised tender or auction, it may dispose off the same at its scrap value with the approval of the Government.
In case the Department is unable to dispose off the goods even at its scrap value, it may adopt any other mode of disposal including destruction of the goods in an eco-friendly
manner after constituting a committee of departmental officers who are not directly dealing with the store
11.8 Loans and advances
The loans and advances cases should be initiated and processed carefully by the Head of Office/D&DO in accordance with the rules and procedure laid down by the Govt. All formalities as required under the relevant rules before and after making payments/disbursements should be got completed. Recoveries of the loans and advances should be made in accordance with the rules and conditions mentioned in the sanction order.
Some of the important things which the Head of Office/D&DO should keep in mind while processing and submitting the cases, such as HBA, conveyance advances/loans are mentioned hereunder for their guidance:
1) Processing of cases of house building advance –
It has been observed that the cases for the HBA are not properly scrutinized/processed at the Head of Office level before being forwarded to the
Directorate, resulting thereby back references for getting the cases properly completed, thus, causing avoidable delay in the finalization/sanction. The Head of Office/D&DO should, therefore, ensure that the HBA cases have been completed in all respects and the following points should be kept in view:–
1) The application for the HBA should be submitted only on the prescribed form, which should be signed by the applicant, with complete address, and countersigned by the Head of Office. No column of the application form should be kept blank. The columns which are not applicable or where the information is ‘Nil’ should not be merely scored out, but, the word ‘Not Applicable’ or ‘Nil’ should be filled in against the appropriate column in the application form.
2) As a simplification of procedure for sanction of house building advance, the Government of Himachal Pradesh (Finance Department) vides their letter no. Fin-D-A(3)- 1/95, dated, 28-9-1999, further circulated vide Directorate of Elementary Education endst. No. EDN-H(Pry)-3-A-19/98, dated 21-10-1999 has decided that, in future, the blue-prints/estimates of the building shall not be required by the Finance Department and the government employee need not be asked to submit these documents with his application for obtaining the house building advance.
3) All documents/certificates etc. attached with the case should be signed by the applicant and countersigned by the Head of Office after personally satisfying himself/herself of the correctness of the information furnished therein.
4) The recovery schedule should be properly filled in and the number of installments of recovery of the HBA should be correctly worked out, keeping in view the date of superannuation of the applicant and the repaying capacity.
5) The Government of Himachal Pradesh, Finance Regulation Department vide their Office Memorandum No. FIN(C)A(3)-aa/95, dated 21st September, 1998,O.M.No. fin (L) A(3) 3/200 dated 25th August 2006 modified all previous orders and revised the rates and entitleview , as per detail given order.
i) Cost ceiling limit – The existing cost ceiling limit is revised to 200 times of the basic pay subject to a minimum of Rs. 7.5 lakh and maximum of’ Rs. 18 lakh. Where the Administrative Department is satisfied on the merits of the case, they may relax the cost ceiling upto a maximum of 25% of the cost ceiling mentioned above in individual cases.
In regard to minimum cost ceiling, it is clarified that the minimum cost ceiling has been laid down to enable employees to avail house building advance to acquire/construct houses upto this ceiling, even if their cost ceiling according to their basic pay is less. Otherwise, any government servant can avail of house building advance, irrespective of his basic pay,
subject to compliance with other requirements of House Building Advance
ii) Quantum of house building advance – The existing entitlements are revised to 34 months Basic Pay plus D.P. or the anticipated cost of the house, or the repaying capacity of the government servant, whichever is least, subject to a maximum of Rs. 7.5 lakh.
iii) The HBA is recoverable in equal monthly installments, subject to a maximum of 144 Recovery of interest on HBA will start office installments.
iv) Quantum of advance for repair/enlargement of the existing house –
20 months basic pay or Rs. 1,80,000 or actual estimated cost of repair/enlargement of house, or the repaying capacity, whichever is least.
v) Other terms and conditions for the grant of house building advance remain the same as prescribed from time to time. The above modifications are effective with effect from 1st October, 1998.
f. The Government employee is required to seek prior permission of the competent authority under the CCS (Conduct) Rules, 1964, to acquire immovable property/construct house, which must be attached with the case.
g. In case of employees having put in more than ten years (now revised to 5 year) service but not holding substantive post/not confirmed, a properly executed ‘Surety Bond’ by another state government employee as required under rule 10.13 of the H.P.F.R, Vol. 1 should be attached with the case, on the prescribed format.
h. Original copies of the latest revenue records of the land on which the house is proposed to be constructed by the employee, alongwith a certificate from the competent Revenue Authority (Tehsildar/Naib Tehsildar) to the effect that the land, in question, is free from all encumbrances, should be attached with the HBA case.
i. H.P.F.R. form No. 14 & 15 should be properly and completely filled in, signed by the applicant and countersigned by the Head of Office, must, invariably, be furnished along with the case.
j. In case the title of the land on which the employee proposes to construct the house, is held by him/her as a co-sharer of the land, a properly executed affidavit duly attested by the Executive Magistrate, Ist Class, from all other co-sharers of the land to the effect that they have no objection to the construction of the house by the employee on the land, anywhere, indicating
‘khasra numbers’ should be attached.
11.9 H.P. Cooperative Banks to provide HBA to state government employees
The state government employees are being allowed house building advance
(HBA) on first come first serve basis subject to availability of funds. As per
provisions of H.P. Finance Rules, the amount of HBA is released in two installments.
Due to release of amount of HBA, in installments, which takes some time, some employees are facing difficulties for carrying out uninterrupted construction work in timely, completion of the houses. In order to enable such employees to complete their houses in time, matter was taken up with Co-operative Banks for providing loan to the government employees for house building purposes on lines of the vehicle loans. House loan schemes are available with Kangra Central Co- operative Bank, H.P. State Co-operative Bank and Jogindra Central Co-operative Bank. The Kangra Central Co-operative Bank has expressed its willingness to extend HBA to the state government employees on the same terms/conditions as in case of vehicle loans.
(Government of H.P., Department of Finance, O.M. No. Fin(C) A(3)-3/2002 dated 7th July, 2002)
Additional loans from public sector banks, co-operative banks and financdial institution (fin dept notification no: Fin (c) A (3) 3/2000 dt. 21.8.02
ANNEXURE GENERAL TERMS AND CONDITINS FOR CREATION OF SECOND CHARGE BY GOVERNMENT SERVANTS
(1) Prior permission of the “Appointing Authority” should be obtained by concerned Government servant for creation of second charge.
(2) Concerned government servant will apply to the “Appointing Authority” by submitting simple application giving therein details about concerned bank / financial institution from which loan is proposed to be obtained / amount of loan and other relevant information if any.
(3) On receipt of request from the concerned Governement servant, “Appointing Authority” with look into the matter and after satisfying himself that terms and conditions laid in this Annexure is satisfied, grant permission for second mortgage. A copy of permission will also be sent to the concerned bank / financial institution and it will be clearly mentioned therein that the rights of second Mortgagee will be subordinate to the rights of first Mortgagee i.e. Government.
(4) The second charge can be created by the Government servants only in respect of loans to be granted for meeting balance cost (including revised) cost of the house / flat.
(5) The loan to be granted should be by Public Sector Banks, cooperative Banks or public sector financial institutions like ICCI, HDFC, HUDCO, and LIC.
(6) The total amount of HBA granted by the State Government and the loan raised from above institutions taken together should not exceed the prescribed cost ceiling limit applicable to the concerned government
servants as notified by the State Government from time to time. It is clarified that presently, the cost ceiling limit is 200 times of the basic pay of concerned government servant subject to minimum of Rs. 7.5 lakh and maximum of Rs. 18.00 lakh as notified vide FD’s O.M. No. Fin (c) A (3) –
11/95, dated 21st September, 1998.
(7) Following additional clause will be inserted in the mortgage deed (form –
14) as para-7:
“That the Mortgager shall not, during the continuance of these presents, charges, encumber, alien, or otherwise dispose of the mortgaged property. However, if the Mortgager convenants to create a second mortgage in favour of any other financial institution, he shall not do without obtaining the prior permission of the Appointing. Authority and on the consent being given, the draft of second mortgage will be submitted to the Mortgagee for approval.”
The state Govt servants can obtain additional loans from public sector banks, co-operative banks and financial institutions etc. and create a second change subject to terms and conditions specified in Annexure ‘ ’ House building Advance to govt. to acquire flats / houses membership of co-operative group housing socieites and from private builders ( fin deptt O.M. Fin (c) A (3) . 5/2009 dt.
It has been decided at govt level that house building advance may be granted to the state govt employers who are members of such societies or intend to buy house from Private builders / housing companies, etc but can to the govt because of facts that these houses/flat being constructed are not coupled / ready for possesion without necessity of the land / and or/ building where such flats / houses are dilicated. The terms and condition are annexured as Annexure ‘ ’ .
ANNEXURE The House Building Advance shall be granted subject to the following conditions:-
1. The applicant – State Government servant shall execute a Personal Bond and also furnish a Surety Bond. The Surety Bond shall be executed jointly by two sureties who are permanent govt. servants of adequate status having sufficient length of service upto the period of recovery of the advance alongwith interest from the loanee. The surety bond should not be of husband or wife or member of the same joint family and as far as practicable, should not have stood surety for anybody else.
2. The amount of advance shall not exceed 34 months’ Basic + Dearness Pay in the pre-revised scale of the government servant or the anticipated cost of house or the repaying capacity ( number of years left for retirement ) of the g ovt.
Servant whichever is least, subject to the condition that maximum amount of
Housing Building Advance shall not exceed Rs. 7.50 Lakh.
3. The amount of advance shall be granted in 2 installments i.e 50% of the advance sanctioned shall be payable to the applicant on his executing necessary documents.
4. The remainig amount of 50% of the total sanctioned advance shall be disbursed in suitable installments as fixed by the sanctioning authority at the time of issue of ssanction, on the basis of payment schedule of the flat/house furnished by the concerned Co-operative Society / Private Builder/ Housing Companies, etc. For each disbursement, the employees will produce a demand letter from the Housing Soceity / Private Builder / Housing companies, etc. For each disbursement, the employees will produce a demand letter from the Housing Society / Private Builder/ Housing companies, etc. indicating the progress of construction, the correctness of which may be verified by the sanctioning authority by arranging inspection of the premises in term of HBA Rules.
5. Original Agreement between the Housing Society / Private Builder / Housing Companies. etc. applicant Government servant, the share certificates issued by the Society /Private builder should be produced for verification.
6. A certificate to the effect that the Co-operative Group Housing Society / Private Builder / Housing Companies, etc is registered with the Registrar of the Co- operative Societies of the concerned State, as the case may be, should also be obtained.
Other terms and conditions for grant of House Building Advance shall be the same as in force at present and as amended from time to time.
11.10 Stamp duty exemption on instruments of hypothecation
In exercise of the powers conferred by clause (a) of sub-section (1) of section 9 of the Indian Stamp Act, 1899 (Act, No. II of 1899) as applicable to the state of Himachal Pradesh, the Governor, H.P. is pleased to remit the entire stamp duty chargeable on instruments of hypothecation i.e. mortgage without possession executed by the employees of the Himachal Pradesh State Government and the employees of the H.P. state government public sector undertaking and the employees of autonomous bodies for securing a house building loan from the Cooperative Banks registered under the H.P. Cooperative Societies Act, 1968 and Nationalized Banks, for construction or purchase of dwelling house for their own use and executed in favour of aforesaid bank, with immediate effect in the whole of Himachal Pradesh.
Provided that the stamp duty so exempted shall be for one HBA per employee in his career subject to the maximum ceiling of Rs. 10 lakh.
(Govt. of H.P. Deptt. Of revenue notification no. 5-10/74 Rev-A dated 18-3-2002 refers)
In exercise of the powers conferred upon him by section 78 and 79 of the Registration Act, 1908 (XVI of 1908) as made applicable to state of Himachal Pradesh, the Governor, Himachal Pradesh is pleased to order that for the existing item (b) of Article I of the table of registration fees annexed to this department notification No-17-13/66-Rev.I, dated the 14th April, 1980, published in the Rajpatra, Himachal Pradesh, dated 6th June, 1970 and as amended from time to time, the following items shall be substituted with effect from the date of its publication in the Himachal Pradesh Rajpatra namely:
(Government of H.P., Department of Revenue notification no. 5-10/74 Rev-A dated 18-3-
(b) For all compulsorily registerable documents other than leases and deeds of hypothecation i.e. mortgage without possession of immovable property executed by the employees of H.P. State Government, the H.P. State Government public sector undertakings and the employees of autonomous bodies for securing a house building loan from Cooperative Banks registered under the H.P. Coop Societies Act, 1968 and Nationalized Banks for construction or purchase of dwelling house for their own use and executed in favour of aforesaid banks. If the value of consideration be only partly expressed (in addition to the advalorem fee as above) on the value or consideration money expressed.
If the value or consideration be not at all expressed, a fixed fee of.
(b-I) For deeds of hypothecation i.e. mortgages without possession executed by the employees of the H.P. State Government, the employees of H.P. State Government public sector undertakings and the employees of autonomous bodies for securing a house building loan from Cooperative Banks registered under the H.P. Coop Societies Act, 1968 and Nationalized Banks for construction or purchase of dwelling house for their own use and executed in favour of aforesaid banks, a fee of Rs. 10/- only shall be charged:
Provided that the fee chargeable under item (b-I) supra shall be for one house building loan per employee in his career further subject to maximum ceiling of Rs. 10.00 lacs.
Provided further that if an employee raises another house building loan in his career, the registration fee shall be charged as applicable to documents compulsorily registerable.
At the rate of 2% on the value of consideration subject to a minimum of Rs.
5/- and a maximum of Rs. 25000/-.
Rs. 10/- Rs. 40/-
11.11 Advance/Withdrawal from GPF – Powers of sanctioning thereof
The Director of Elementary education, H.P. vides office order no. EDN-(Pry)-H(3) F-25-
95-1 dated 4th November, 1999 has delegated the powers of sanctioning advance/withdrawal from the General Provident Fund to the officers mentioned in column No (2) who are authorized to function as Head of the Department under Rule
12(2) and 15 of the General Provident Fund (Central Services), Rules 1960, in respect of the categories of staff mentioned against each in column No. (3) below:
|Officer to whom powers
|Categories of staff in respect of which powers delegated
|All categories of Class III & IV employees working
in the office of DDEE & BEEOs, including BEEOs and teachers working in the district under his/her administrative control.
|2||Principal of District Institute of Education and Trg. (DIET)||All categories of employees (Class II, III & IV)
working under his/her administrative control.
|All categories of employees working in the Adult
Education, including the field offices, under his/her administrative control.
All these sanctioning authorities mentioned in column No. (2) above shall be responsible for proper adherence of Rules and in the cases of negative/minus balance they will be held responsible for such lapses and these will be termed as temporary embezzlement of government money inviting both departmental as well as criminal action. In order to avoid the occurrence of negative/minus balance in the GPF accounts of the subscribers, the detail of advances/withdrawals sanctioned to an employee by the previous office shall be depicted in the ‘Last Pay Certificate’ or separately on his/her transfer to another office/institution. Further, at the time of sanctioning advance/withdrawal, an entry to this effect will be made in the GPF statement of account of the subscriber concerned so that an inaccurate statement of accounts is not preferred while applying for second or subsequent withdrawal/advance in the same financial year.
The power of sanctioning advance withdrawal in respect of DDEE, Principals of DIETs and all officers and staff working in the Directorate of Elementary Education, shall continue to be exercised by the Director Elementary Education.
These orders shall come into force with immediate effect.
11.12 Settlement of audit paras
The first annotated reply to the audit and inspections report issued by the Audit Office must be submitted to the Audit Office within a period of one month from the date of issue of audit and inspection report by the Audit Office. All out efforts should be made by the D&DO/Head of Office to ensure spot-settlement of the intended audit paras by the audit party so as to avoid accumulation of audit paras.
1) The first annotated reply is to be submitted, in quadruplicate, duly supported with relevant documents, through the concerned Deputy Director Elementary Education to the Head of the Department, leaving sufficient space in annotated form, for recording comments by the DDEE and the Head of Department. This exercise must be completed by each Head of Office /D&DO within the prescribed time limit.
2) Review of old outstanding audit paras must be made periodically as continuing process by each D&DO to ensure whether necessary action required to be taken towards the settlement of pending audit paras has been initiated and follow-up should be ensured punctually. The Deputy Director Elementary Educationand the Section Officer (F&A) should examine each outstanding audit para in respect of their own office and the offices of the Block Elementary Education Officers in the respective district, in the monthly meetings held with the BEEOs to monitor whether the first annotated reply has been submitted in the form and manner stipulated above and to ensure that the follow-up action is being taken at all levels.
3) The recoveries on account of over payments and inadmissible claims pointed out in the audit note should be made from the concerned officials either in lump sum or in monthly installments (not less than Rs. 500 per month) or as the case may require.
4) The progress report/review position in regard to the settlement of pending audit paras will be regularly submitted by the BEEO to the DDEE in the monthly meeting convened at the district level, who in turn, will convey the consolidated ‘Review Report’ to the Directorate, on the format appended at Annexure-VII.
11.13 Annual Confidential Reports
11.13.1 Writing of annual confidential reports – time schedule therefor
The matter of revising of time schedule for writing the Annual Confidential Reports has been under consideration of the Government for some time past. The time schedule of writing ACRs is as under:
|i)||Self-appraisal of the officer to be reported upon.||
|ii)||Initiation of the report by the
|iii)||Review of the report by the
|iv)||Acceptance of the reports by the
|v)||Communication of adverse
remarks, if any.
|vi)||Representations of government|
servants against communicated
remarks, if they wish so. 15th July vii) Maximum period upto which the
report/comments of the authority recording adverse remarks on the
representation are to be awaited. 15 days
Final date for taking a decision on representations against adverse
remarks. 30th September
Under the above revised calendar the officer reported upon is required to record his self-appraisal by the 7th April every year and submit it to the reporting officer. With a view to ensure timely completion of Annual Confidential Reports, it has also been decided that the reporting officer will initiate the report at his own level, in cases where the officer reported upon does not submit his self-appraisal by the 7th April.
Under this time schedule for writing of ACRs, the process of writing ACRs and taking final decision on the representation against adverse remarks would be completed by the respective authorities within the prescribed period. Accordingly, it has also been decided that the ACRs of the preceding year will not be taken into account by the DPCs for various purpose till after 30th September of the year in question.
The above decision will apply to all services, excepting the officers of the All India Services, Himacahal Pradesh Administration Service, Himachal Police Service and the Himachal Forest Service.
(H.P. Govt. Deptt. of Personnel O.M. No: 8-3/63-DP (Apptt.-II) (V) dated 28-3-1984)
11.13.2 Writing of annual confidential reports – time schedule in r/o teaching staff under Education Department
The matter regarding prescribing separate time schedule in respect of teaching staff under Education Department, Himachal Pradesh has been engaging the attention of the Government for quite some time past, for the main reason, that the general time schedule appears to be impracticable in their case as the examination results are generally declared by the end of
June/July every year. In order that the Department could make objective assessment on the working of teaching staff in right perspective, the Government after careful consideration has decided impartial supersession of this Deptt. O.M. No. 8-3/63 DP (Apptt. II) V. dated the 28th March,
1984 that the time schedule in respect of teaching staff under Education
Department will henceforth be as under:
|i)||Self-appraisal of the officer to be reported upon||
|ii)||Initiation of the report by the Reporting Officer(s).||
|iii)||Review of the report by the Reviewing Officer(s).||
|iv)||Acceptance of the reports by the Accepting Authorities.||
|v)||Communication of adverse remarks, if any.||
|vi)||Representations of government servants against communicated remarks, if they wish so.||15th December|
|vii)||Maximum period upto which the report/comments of
the authority recording adverse remarks on the representation are to be awaited.
|viii)||Final date for taking a decision on representations against adverse remarks.||31st December|
Under the above calendar, the process of writing of ACRs and taking final decisions on the representations against adverse remarks would be completed by the respective authorities within the prescribed period.
(H.P. Govt. Deptt. of Personnel O.M. No: Per (AP-II) –B (15)-1/84 dated 22-2-1986 refers)
11.14 Guidelines for Writing Annual Confidential Reports (ACRs)
11.14.1 Merit, justice and fair play only considerations
The officer recording the confidential reports should realize the value and importance of confidential reports in making or marring the career of the officer reported upon. While superior officers have the fullest freedom and the right to record their opinions about the work and conduct of their subordinates, they should in doing so, be guided solely by consideration of merit, justice and fair play. No personal considerations, or recommendations of any kind should be allowed to prevail and their conscience alone
should be their guide in the matter. Thus the officers writing the confidential reports should make correct assessment of the work and conduct of their subordinates without any partiality, prejudice, selfish motive, pride or fear.
(H.P. Govt. Appointment Deptt. O.M. No. SAD-1-1163/57 dated 7/8-4-1960 and Apptt. 1-
1163/57-II dated 5-2-1965 refers)
11.14.2 Reporting officer to advice, guide and assist his subordinates
Every reporting officer should consider it his duty not only to make an objective assessment of a subordinate’s work and qualities but also to see that he gives to his subordinates at all times the necessary advice, guidance and assistance to correct their faults and deficiencies. Accordingly in mentioning any faults or defects in the report, the reporting officer should also give indication, etc. to get the defect removed and with what results. It may be noted that if called upon to do so, the officer who gives critical or adverse remarks in the confidential report on the Government servant, should be prepared to substantiate with concrete facts.
(H.P. Govt. Appointment Deptt. O.M. No. SAD1-1163-57 dated 7/8-4-1960 and Memo
No.8/3/63-Apptt. Dated 16-9-1963 refers)
11.14.3 Guidelines for writing of annual confidential reports on revised model forms
Revised model forms for writing of annual confidential reports in respect of some of the common categories of posts have been devised with a view to ensuring maximum objectivity in the preparation of the confidential reports and these forms minimize vague, cryptic and non-committal remarks being recorded in the confidential reports. The Departments were directed to adopt these forms with suitable changes in consultation with the Department of Personnel.
The following instructions in this behalf need be kept in view while writing the annual confidential report:
1) The Reviewing Officers are now expected to perform a more effective role and where necessary they should seek clarification or discuss the adverse remarks with the Reporting Officer. The Reviewing Officer should arrive at a proper and independent judgement of his own and it shall be his responsibility to verify the correctness of the remarks of the Reporting officer after making
such enquiries as he may consider necessary, besides discussing the remarks with the Reporting Officer. There may be cases where the entries made by the Reporting Officer are not sufficiently meaningful. In such cases the reports should be returned to the Reporting Officer for amplification or explanation.
2) The confidential reports shall contain no mention as to fitness or unfitness for promotion. Fitness or unfitness for promotion shall be decided by concerned promotion committee.
3) The confidential reports shall not contain any grading of the officer reported upon. The grading shall be done by the promotion committee.
4) At present detailed procedure for recording entries in regard to reputation and integrity has been prescribed and definite entries can be made only after ascertaining the correctness of suspicions/doubts. It has now been decided that there should be no inhibition on writing about the reputation of any officer. It should be possible to make remarks in regard to the integrity based on general reputation without the need for citing specific cases of dishonesty.
5) If the Reporting Officer feels that a prescribed course of training is required by an official in order to equip him better for his duties or to develop his potentialities, he may make a separate recommendation to the appropriate authority on this matter. The confidential report would not be a proper place for such a recommendation.
(H.P.Govt. letter No.8-3/63-DP(Apptt-II)Vol.V dated 12-10-1976 and No.Per(AP- II)B(15)-1/82 (Loose) dated12-9-1988 refer)
11.15.4 Abolition of grading column in ACRs – Grading by DPC
The general principles for promotion to selection posts provide that after excluding such of the officers in the field of choice who are considered unfit by the Departmental Promotion Committee or other selecting authority, the remaining officers should be classified as ‘Outstanding’,
‘Very Good’ and ‘Good’ on the basis of merit, as determined by their respective records of service. It is entirely left to the DPC or other selecting authority to make its own classification of the officers being considered by them for promotion to selection posts, irrespective of the grading given to them by the reviewing officers in their confidential reports.
With the revision of forms of annual confidential reports it has been decided to dispense with the column in regard to the grading of officers in the confidential reports. Though the column of grading in the existing C.R. forms has been dispensed with yet the DPC or other selecting authority
should arrive at its own conclusions regarding the grading of the work of the officers under consideration on the basis of the total contents of the confidential reports of the officers concerned. The principles for selection will continue to apply, with reference to the grading to be given by the DPC on the overall content of the C.R. form.
(G.I. Ministry of Home Affairs Office Memo No. 1/3/68-Ests (D), dated the 18th March,
11.15.5 Outstanding entry in ACRs
As per above decision, the column for grading has been dispensed with. It has been decided by the Government that the Reporting/Reviewing Officers will exercise great restraint while making an entry of an officer/official as
‘Outstanding’. If such an entry is to be made, details of specific performance and achievements justifying the entry should be recorded in the ACR of the officers/officials.
(H.P. Govt. Deptt. of Personnel letter No. 8-3/63-DP (Apptt. II) Vol. I dated 3-11-1981 refers)
11.15.6 No entry for grant of extension in service
Some officers make recommendations for grant of extension in service in the ACRs, though there is neither any specific column for this purpose nor the instructions require such recommendation in ACR. This tendency has been seriously viewed and it has been decided that no such unwarranted remarks be recorded in ACRs in future.
(H.P. Govt. Deptt. of Personnel O.M. No. 8-3/63-DP (Apptt.II) Vol.V dated 17-1-1977 refers)
11.15.7 Entries regarding courses of study or training
1. The question whether an entry should be made in the character roll of a Government servant in respect of approved courses of study or training undergone by him at institutions in India or abroad was under consideration. It is desirable that the confidential report entries should contain particulars of such courses. It would create greater incentive amongst officers to attend the courses and pay more serious attention to them. It has, therefore, been decided that the following procedure should be adopted in such cases:
1) Whenever an officer attends an approved course of study or training, the fact of his having done so should be entered in his confidential report.
2) The report received from the head of the institution should either be placed in original with the confidential report or the substance of it entered therein.
3) An entry about the report submitted by the officer on his work abroad as required in Cabinet Secretariat O.M. No. 145/CF/52, dated 22nd May, 1953 should also find mention in the confidential report if it is outstandingly good, or is of poor quality indicating that the officer has not made good use of his period of study or training.
(G.I., M.H.A. Office Memo No. 51/14/60-Ests(A), dated 29-1-1962 incorporated in the compendium issued vide H.P. Govt. Apptt. Deptt. OM No.8-3/63-Apptt-II dated 17-2-69)
2. Approved courses of training may be defined to include courses sponsored by the Government or in which the cost or part of the cost is borne by Government, as also courses attended with the permission of Government or for which Government grant study leave. In respect of some of these courses it may not be possible or necessary to obtain reports, which could be incorporated in the confidential reports. For instance, there are part-time courses and refresher courses where an assessment of candidate is not made. In such cases, however, entry in the confidential report of the fact of the officer having attended the course would nevertheless be useful in giving a more complete picture of the officer’s experience and accomplishment.
(G.I., M.H.A. Office Memo No. F 51/2/62-Ests(A), dated 12-4-1962 incorporated in the compendium issued vide H.P. Govt. Apptt. Deptt. OM No.8-3/63-Apptt-II dated 17-2-69)
11.15.8 Entries of penalties imposed and warnings
1) It has been decided that if as a result of disciplinary proceedings, any of the prescribed punishments (e.g. censure, reduction to a lower post, etc.) is imposed on a Government servant a record of the same should invariably be kept in his confidential report. Further, if on the conclusion of the disciplinary proceedings it is decided not to impose any of the prescribed punishments but to administer only a warning or reprimand etc. (as explained in Ministry of Home Affairs Office Memorandum No.
39/21/56-Ests (A), dated the 13th December, 1956), a mention of such warning, etc should also be made in the confidential roll.
(G.I., M.H.A. Office Memo No. 39/12/59-Ests (A), dated 23-4-1960 incorporated in the compendium issued vide H.P. Govt. Apptt. Deptt. OM No.8-3/63-Apptt-II dated 17-2-69)
2) Distinction has to be made between “warning” and “censure”. An order of
‘censure is a formal and public act intended to convey that the person concerned has been held guilty of some blameworthy act or omission for which it has been found necessary to award him a formal punishment.
Nothing can amount to a ‘censure’ unless it is intended to be such a formal punishment imposed for ‘good and sufficient reasons’ after following the prescribed procedure. A record of the punishment so imposed is kept on the officer’s confidential roll and the fact that he has been censured, will have its bearing on the assessment of his merit or suitability for promotion to higher posts.
There may be occasions, on the other hand, when a superior officer may find it necessary to criticize adversely the work of an officer working under him, (e.g. point out negligence, carelessness, lack of thoroughness, delays, etc.) or he may call for an explanation for some act or omission and taking all circumstances into consideration, it may be felt that, while the matter is not serious enough to justify the imposition of the formal punishment of ‘censure’, it calls for some informal action, such as the communication of a written warning, admonition or reprimand. If the circumstances justify it a mention may also be made of such a warning etc. in the officer’s confidential roll. However, the mere fact that it is so mentioned in the character roll does not convert the warning etc. into a
‘censure’. Although comments, remarks, warning etc. also would have the effect of making it apparent or known to the person concerned that he has done something blameworthy and to some extent, may also affect the assessment of his merit and suitability for promotion, they do not amount to the imposition of the penalty of ‘censure’ because it was not intended that any formal punishment should be inflicted.
The fact that a mere informal warning cannot be equated to a formal
‘censure’, should not, however, be taken as tantamount to suggesting that a written warning may be freely given without caring whether or not it is really justified. It is a matter of simple natural justice that written warnings, reprimands, etc. should not be administered or placed on an officer’s confidential record unless the authority doing so is satisfied that there is good and sufficient reason to do so. It may be reiterated that every reporting officer should be conscious of the fact that it is his duty not only to make an objective assessment of his subordinate’s work and qualities but also to see that he gives to his subordinates at all times the advice, guidance and assistance to correct their faults and deficiencies. If this part of reporting officer’s duty has been properly performed there should be no difficulty about recording adverse entries because they would only refer to the defects which have persisted in spite of the reporting officer’s efforts to have them corrected. If after having taken much care the reporting officer finds that for the purpose of a truly objective assessment mention should be made of any warning, admonition, etc. issued, especially those which have not produced desired improvement, it is his right and duty to so mention them. In the process of bringing the defects to the notice of person concerned, where an explanation is possible an opportunity to do so should be given.
(G.I., M.H.A Office Memo No. 39/21/56-Ests (A), dated 13-12-1956 incorporated in the compendium issued vide H.P. Govt. Apptt. Deptt. OM No.8-3/63-Apptt-II dated 17-2-69)
11.15.9 Entries regarding integrity
Entries in regard to the integrity of officers are generally made in a routine manner and the significance of such entries is not fully appreciated. The following procedure is, therefore, laid down in regard to the grant of integrity certificate:
1) The form in which integrity certificate is to be recorded will be as follows: “Nothing has come to my knowledge which casts any reflection on the integrity of Shri……………………. His general reputation for honesty is good and I certify his integrity”.
2) All certifying officers should give the most careful attention to the grant or withholding of these certificates and treat it as a very important matter. No certificate should be given unless the certifying officer is satisfied without reservation about the integrity of the officer concerned.
3) To enable the certifying officers to discharge their responsibilities in this regard properly, it is suggested that in respect of each subordinate they should note down from time to time any facts or circumstances which come to their knowledge touching the integrity of the subordinate. If a definite fact susceptible of formal proof comes to the notice of the certifying authority, he should make a proper enquiry. However, if a mere vague allegation, not susceptible of formal proof but still creating doubt or suspicion comes to his knowledge; he should face the subordinate with the allegation or circumstance which has come to his notice. If the subordinate clears up his position, a note should be made to the effect that he was able to clear his position. If on the other hand, his explanation is not considered satisfactory and yet the point is not one on which the certifying officer thinks that proof should be available, he should utilize this as a fact or a circumstance which came to his knowledge and which would justify him in withholding the integrity certificate.
4) In cases where the reporting officer is not in a position to make a positive report about integrity he should leave the column blank and submit a secret report if he has reasons to doubt the integrity of the officer on whom he is reporting, stating the reasons for his suspicions. The Government or the Head of Department who receives such secret reports should take suitable steps to find out the correctness or otherwise of the report.
5) A copy of the secret note (report) should be sent together with the character roll to the next superior officer who should ensure that follow up action is taken with due expedition.
6) If, as a result of the follow up action, an officer is exonerated, his integrity should be certified and an entry made in character roll. If suspicions regarding his integrity are confirmed, this fact can also be recorded and duly communicated to the officer concerned.
7) There are occasions when a reporting officer cannot, in fairness to himself and to the officer reported upon, either certify integrity or make an adverse entry, or even be in possession of any information which would enable him to make a secret report to the Head of the Department. Such instance can occur when an officer is serving in a remote station and the reporting officer has not had occasion to watch his work closely, or when an officer has worked under the reporting officer only for a brief period or has been on long leave, etc. In all such cases, the reporting officer should make an entry in the integrity column to the effect that he has not watched the officer’s integrity as the case may be. This would be a factual statement to which there can be no objection. But it is necessary, that a superior officer should make every effort to form a definite judgement about the integrity of those working under him, as early as possible, so that he may be able to make positive statement.
In all such cases, the reporting officer should make an entry in the integrity column to the effect that he has not watched the officer’s work for sufficient time to be able to make any definite remarks or that he has heard nothing against the officer’s integrity, as the case may be.
8) There may be cases in which after a secret report/note has been recorded expressing suspicion about an officer’s integrity, the inquiries that follow do not disclose sufficient material to remove the suspicion or to confirm it. In such a case the officer’s conduct should be watched for a further period, and, in the meantime, he should, as far as practicable be kept away from positions in which there are opportunities for indulging in corrupt practices.
(H.P. Govt. Appointment Deptt. O.M. No. SAD 1-1163/57 dated 7/8-4-1960, G.O.I., M.H.A. O.M. Nos. 51/4/65-Ests (A) dated 21-6-1965 and 15-9-1965 incorporated in the compendium issued vide H.P.Govt. Apptt. Deptt. OM No.8-3/63-Apptt dated 17-2-69)
11.15.10 Recommendation of the joint conference of State Anticorruption
Officers and CBI for maintenance of register regarding complaints
The Seventh Biennial Joint Conference of State Anti-corruption Officers and Central Bureau of Investigation while discussing a scheme with regard to eradication of corruption in State as prepared by the Central Bureau of Investigation have again recommended the maintenance of a register in respect of matters or complaints against officer’s integrity and for making use of the same while recording the integrity certification in the annual confidential reports.
(H.P. Govt. Deptt. of Personnel letter No. 7-22/72-DP(Apptt. II) dated 11-11-1975 refers)
11.15.11 Certification of integrity
The instructions at ‘entries regarding integrity’ above prescribe the procedure for filling the column relating to integrity. Particular wording of the certificate is also provided in these instructions. If anything adverse relating to integrity comes to the notice of the concerned authority, the same is also required to be specified in this column. In doubtful cases the concerned authorities before recording such remarks should take steps to ascertain personally whether there is any reason to doubt or suspect the integrity of the official concerned.
Certain reporting officers do not record integrity certificate in the annual confidential reports of the officials according to the Government instructions as issued from time to time. It is again emphasized upon each reporting officers to record invariably the integrity certificate in the annual confidential reports after giving it a serious thought according to these instructions.
(H.P. Govt. Department of Personnel O.M. No. 8-3/63 (Apptt. II) Vol. V dated 6-6-1985 refers)
Annexure-I (See Para 17.5.a i)
Specimen of Standard Bill Register
Sr. no. Date Bill no. Particulars Gross amount Deductions
|of bill||of bill|
Net amt Signature Date of By whom Signature Tresaury Remarks, of bill of D&DO drawal drawn of D&DO voucher no if any
7. 8. 9. 10. 11. 12. 13.
Annexure-II (See Para 17.5.a iv)
Specimen of Standard Token Register
|Sr. no. Date Bill no.||Particulars||Amount||Date of submission|
|& date||of bill||of bill||in the treasury|
1. 2. 3. 4. 5. 6.
Signature Treasury Signature Date of Date of Signature Remarks,
of D&DO token no. of treasury receipt drawal of D&DO if any token from
7. 8. 9. 10. 11. 12. 13.
Annexure-III (See Para 17.5.a v)
Specimen of Standard Loans and Advances Register
|1.||Name of official||…………………………|
|2.||Particulars of the loan/advance (specify, whether house building advance/GPF|
advance warm clothing advance etc)
3. Amount of advance …………………………
4. Sanction order no. and date vide, which and authority by whom the advance sanctioned.
5. Number of monthly installments in which the advance will be recoverable.
6. Amount of monthly instalment
7. Account number (allotted by the A.G.
H.P.) where applicable.
8. Whether the loan/ advance is interest bearing or not?
Details of the recovery
Bill no. Paid salary No. of Amount Progressive Diminishing balance of
1. 2. 3. 4. 5. 6.
Annexure-IV (See Para 17.5.a vi) Specimen of Standard Budget Check Register
1. Name of scheme/ Total budget allotment
SOE………………….. for the year………….
2. Sanction no. and date vide Plan/Non Plan……… which allotment/authorization made………………………
1. Head of account……………………..
Bill no. Particular of Amount 1. Total budget allotment for
& date bill of bill the year………………..
2. Expenditure including this bill…………..
3. Balance allotment……………
Signature of D&DO
Specimen of Standard Stock Register
(Permanent articles/consumable articles)
1. Name of item……………. 2. Name of article…………. permanent/consumable
Date of Bill/cash Name of Full particulars Quantity
receiptmemo no. supplier/ giving specifications, received
& date or from whom make and model invoice no. received etc. of the item
& date purchased/received
1. 2. 3. 4. 5. 6.
Amount Grant/fund out Signature of Previous Total of which D&DO balance Qty purchased
7. 8. 9. 10. 11.
Date To whom Quantity Signature Balance Sig. of Sig.of Remarks of issued issued of person qty incharge Head
issue to whom stock Office/
12. 13. 14. 15. 16. 17. 18. 19.
Annexure-VI (See Para 17.5.a vii)
Specimen of Standard Bill Check Register
|Sr. No.||Bill no. &||Particulars of||Net amount||Signature of|
|date||the bill||of the bill||D&DO|
1. 2. 3. 4. 5.
Annexure-VII (See Para 17.13) Review Report on the Settlement of
Pending Audit Paras
|Name of block/office (including the DPEO’s
|Period of audit
& inspection report
|Sr. no of pending audit para appearing in the report (period wise)||Total number of pending audit paras|
|No. of audit paras settled during the month||Balance (no. of pending audit paras indicating period of audit &
inspection report to which pertain
|Remarks with reasons of delay in final settlement of pending