Finance Department Notifications 2007 550 706

38
Finance Department
No. FD(FR)II-5/82(Main)
GOVERNMENT OF THE PUNJAB
FINANCE DEPARTMENT
Dated Lahore the 3rd January, 2007.
Subject:
DECLARATION OF DISTRICT MONITORING OFFICERS AS

OFFICERS IN CATEGORY-III UNDER THE PUNJAB DELEGATION
OF FINANCIAL POWERS RULES, 2006.
Please refer to your letter No. APD/PMIU/DMO/2006-07/4438, dated 17 th October,

2006, wherein it has been requested to declare the District Monitoring Officer (DMO) as
Officer in Category-III.
2.
The matter has been examined in Finance Department and it has been determined
that a post in floating pay scale would be considered as of higher status whenever a
question of its position comes across. Under Part-III of First Schedule to the Punjab
Delegation of Financial Powers Rules, 2006, the Officer Incharge of an independent
office in basic pay scale 18 has been declared as Officer in Category-III. Since the post of
District Monitoring Officer (DMO) carries basic pay scale 18/17, he may exercise the
powers of an Officer in Category-III, as given in Part-I of the Second Schedule to the
Rules ibid.
3.
Further necessary action may be taken accordingly.

---------No. FD(FR)II-5/82(Main)
FINANCE DEPARTMENT
Dated Lahore the 10th January, 2007.
Subject:
EXERCISING FINANCIAL POWERS UNDER THE PUNJAB

DELEGATION OF FINANCIAL POWERS RULES, 2006, BY THE
INCUMBENT OF THE POST IN FLOATING PAY SCALES.
Sir,
Kindly refer to the subject as cited above.
2.
Under part-II and part-III of First Schedule to the Punjab Delegation of Financial
Powers Rules, 2006, officers in-charge of independent offices in basic pay scale-19 and
above, not included in part-I, and officers in-charge of independent offices in basic pay
scale-18 and above, not included in part-II, have been declared as officers in category-II
and category-III respectively, in order to enable them to exercise the financial powers as
mentioned against their corresponding categories in Part-I of the Second Schedule to the
said Rules.
3.
A question has arisen as to which category an officer would be placed if his post
carries floating pay scales. The matter has been examined in the Finance Department and
39
Finance Department
it is clarified that a post in floating pay scales would be considered as of higher status
whenever a question of its position in the context of the Delegation of Financial Powers
Rules, 2006 arises. For instance, since the post of District Monitoring Officer (DMO)
carries basic pay scale 17/18, he may exercise the financial powers of an Officer in
Category-III, as given in Part-I of the Second Schedule to the said Rules.
4.

---------No. FD(FR)II-36/79
FINANCE DEPARTMENT
Dated Lahore the 13th January, 2007.
Subject:
FIXATION OF RESERVE PRICE OF STORES LIABLE TO BE

AUCTIONED
Kindly refer to your letter No. SO (A-IV)10-23/2006 dated 27.12.2006 on the

subject as cited above.
2.
I am to state that the depreciated value of Bulldozers, Tractors, Rigs etc. is to be
worked out in terms of para 4.31 (2) of B&R code and reserve price would be calculated
on the basis of depreciated value, market price or by weight, whichever is higher, as
contended in the letter under reference.
3.
However, the depreciated value of spare parts, implements, boring material which
varies from 1% to 15%, as worked out by Administrative Department, shall have certain
basis. You are, therefore, requested to provide the same, for fixation of rate of
depreciation of such articles. Further, since most of these items of stores are in use in
Irrigation & Power Department, the comments of the latter are also being obtained to
formulate a uniform criterion of depreciation, for such items of stores.
---------No. FD(PC)2-1/2005
FINANCE DEPARTMENT
Dated Lahore, the 16th January, 2007
Subject:
REMOVAL OF ANOMALIES DUE TO REVISION OF PAY SCALES

IN 2005
Sir,
I am directed to refer to the above-mentioned subject and to say that cases of some
anomalies relating to revision of Pay-Scales in 2005, referred to this Department have
been examined in consultation with the Federal Government. In supersession of this
Department's letter No. FD(PC)2-1/2005(700/05), dated 01-07-2006, the following
decisions/clarifications have been made.
Compendium of Instructions for Local Governments
40
Benefit of Annual Increment on National Basis
2.
All government servants who have exhausted or may exhaust the relevant existing
pay scales shall be allowed the benefit of annual increment beyond the existing scope of
the pay scales with effect from 01-12-2005 subject to the following conditions:(i)
There will be no presumptive benefit on account or the aforesaid. Increment

prior to 01-12-2005, therefore, no arrears shall be allowed prior to this date.
(ii)
The increment may be treated as personal pay, subject to the condition, that
the employee concerned has put in six months or more service which counts
for an annual increment, unless withheld under the rules.
(iii) The amount of the persona! pay may not be reduced, and shall be treated as
part of the pay scale of the concerned government servant for the purpose of
fixation of pay, computation of pension, and recovery of House Rent etc.
B
Admissibility of Special Additional Allowance, Special Relief Allowance

& Ad-hoc Relief to Government Servants on their Repatriation from
Foreign Posting
3.
The Special Additional Allowance, Special Relief Allowance and Ad-hoc Relief
Allowance Sanctioned vide Nos. FO(PC)2-2/89 dated 27-07-1999, FD(PC)2-1/2003
dated 11-07-2003 and FD(PC)2-1/2004 dated 21-07-2004 respectively, frozen in terms of
paras-5 & 6 of the Revision of Pay-Scales, 2005, shall be respectively admissible to
government servants on their repatriation from foreign posting at the frozen levels, which
would have otherwise been admissible to them had they not been posted abroad.
-----------No. FD(DG)1-8/2005
GOVERNMENT Of THE PUNJAB
FINANCE DEPARTMENT
Dated Lahore, the 31st January, 2007
Subject;
FINANCIAL ASSISTANCE TO THE FAMILIES

SERVANTS WHO EXPIRE WHILE IN SERVICE
OF
CIVIL
Sir,
Please refer to your letter No. SO-Admn-II(LG)/1-36/2006 dated 02.12.2006, on
the above cited subject.
2.
In case of employees of the erstwhile councils working in UAs, it Is observed that
UAs are not in a position to make payment for compensation claims because of resource
constraint. The Finance Department agrees to making payment in such cases after
thorough verification of claims in this regard. As a matter of policy, such cases need to be
routed through LG&RD Department. Accordingly, LG&RD Department, is advised to
issue necessary notification for LGs.
------------
41
Finance Department

FINANCE DEPARTMENT
Dated Lahore, the 2nd February, 2007.
NOTIFICATION
No. FD (FR) II-5/82. In exercise of the powers conferred upon him vide sub-rule 2 (f) of
Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the
Punjab is pleased to direct that following addition shall be made under Part-II Officers
in Category-II of First Schedule to the Rules ibid:
AMENDMENT:
17. Director, Engineering and M&E, Strategic Planning / Reform Unit in
Irrigation & Power Department
---------GOVERNMENT OF THE PUNJAB
FINANCE DEPARTMENT
Dated Lahore, the 3rd February, 2007.
NOTIFICATION
No. FD (FR) II-5/82. In exercise of the powers vide sub-rule 2 (g) of Rule 3 of the Punjab
Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to
confer, on the Chief, Strategic Planning / Reform Unit and Director, Engineering and
M&E in Irrigation & Power Department, the special powers of the Chief Engineer and
Superintending Engineer respectively as prescribed in Part-II- Special Powers To Certain
Departments and Officers Irrigation and Power Department, of the Second Schedule to
the Rules ibid, provided the incumbent possess requisite professional qualification and
experience.
2.
The powers, so conferred, shall be exercised for the project period only.
---------No. FD.SR-1/9-20/2006
FINANCE DEPARTMENT
Dated Lahore, the February 07, 2007
Subject:
POLICY FOR PAYMENT OF PROJECT ALLOWANCE
Sir,
I am directed to refer to this Departments letter of even number dated 30th
November, 2006 on the above-mentioned subject and to state that Competent Authority
has been pleased to approve that para-4 & 5 of the said letter may be substituted with the
following:4.
Market based salaries at enhanced levels may only be allowed where project
staff has been selected through open competition alongwith private sector
42
candidates. The salary may be fixed after monetizing any benefits that the
Government officer may enjoy from his mainstream position. Government
Pay-Scales including MP-II / MP-III will serve as reference for the PDWP
while approving pay package for market based posts / jobs. Core team
Project posts will not be limited to Government Pay-Scales.
5.
2.
For a new Project the proposal for payment of Project Allowance will be
incorporated in the PC-1. Decision about the category in which the project
falls will be made by the PDWP at the time of approval of the Project. For
ongoing Projects, the concerned Administrative Department may submit a
proposal to PDWP for a decision about the category of the Project and
position(s) designated as core team for payment of Project Allowance.
Para-6(b & d) may be deemed deleted.

-----------No.FD.SR-1/1-480/2006
FINANCE DEPARTMENT
Dated Lahore the 7th February, 2007
Subject:
CASES OF MEDICAL RE-IMBURSEMENT CLAIMS SENT TO THE

FINANCE DEPARTMENT FOR SANCTION
Sir,
I am directed to refer to this Department's letter No. FD.SR-I-10-5/90(P), dated
22nd July, 1996 on the above mentioned subject and to say that Finance Department, at
Serial No. 21 of the Punjab Delegation of Financial Powers Rules, 2006 notified vide
FD(FR)11-2/89, dated 02nd October, 2006, has enhanced the powers to sanction reimbursement of medical charges as under::(i) Administrative Department
Upto Rs.100,000/- in each case
(ii) Heads of Attached Department
Upto Rs.50,000/- in each case
(iii) Honourable Chief Justice, Lahore Upto Rs.100,000/- in each case

High Court, Lahore
2.
It has been decided that medical re-imbursement cases involving an amount of
Rs.100,000/- or more should, before sending to the Finance Department, be referred to
Special Medical Board for scrutiny and their recommendations. All other conditions for
sanctioning the re-imbursement of medical claims will remain the same.
---------No. FD (FR) II-2/89(Main)
FINANCE DEPARTMENT
Dated Lahore the 13th February, 2007.
43
Finance Department
Subject:
ADMINISTRATIVE APPROVAL OF DEV. SCHEMES BY CHIEF

ENGINEER & SUPERINTENDING ENGINEER UNDER THE
PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006.
Kindly refer to your letter No. SO(PH)III-69/77, dated 29.12.2006, on the subject
cited above.
2.
The matter has been examined in Finance Department and it is clarified that the
executing agency, while executing the works, will ensure that the development
work/scheme, including the schemes identified by MNAs / MPAs, stand administratively
approved by the competent forum i.e. Superintending Engineer, District Development
Committee (DDC), Departmental Development Sub-Committee (DDSC) or Provincial
Development Working Party (PDWP), as the case may be.
3.
Further, Officers in Category-I, as well as Superintending Engineers are
empowered to approve a development scheme, in the prescribed manner, in terms of
powers at Sr. No.8 under Part-I and Sr. No.8 under Part-II Special Powers of Certain
Departments & Officers Public Health Engineering Department, of the Second
Schedule to the Punjab Delegation of Financial Powers Rules, 2006. Since special powers
of administrative approval have been delegated to the office of Superintending Engineer
and not to a committee, the question of representation of the Planning & Development
Department or Finance Department does not arise. However, the administrative approval
so accorded shall be endorsed to the Planning & Development and Finance Departments
for their record, pursuant to Note-I (b) under Sr.No.8 ibid.
FINANCE DEPARTMENT
Dated Lahore, the 19th February, 2007.
NOTIFICATION
No. FD (FR) II-2/89. In exercise of the powers conferred vide sub-rule 2 (g) of Rule 3 of
the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is
pleased to confer, on the Project Coordinator of Community Uplift Programme for Urban
and PERI Urban Areas Pilot Project Lahore City, the special powers of the
Superintending Engineer as prescribed in Part-II Special Powers To Certain
Departments and Officers Communication & Works Department and Public Health
Engineering Department of the Second Schedule to the Rules ibid, provided the
incumbent possess requisite professional qualification and experience.
2.
The powers, so conferred, shall be exercised for the project period only.
---------No. FD(FR)VI-9/2000
FINANCE DEPARTMENT
Dated Lahore the 20th February, 2007.
Subject:
FUNCTION
OFFICER.
AND
POWERS
OF
PRINCIPAL
44
ACCOUNTING
Please refer to your No. SO.D-III(LG) 2-10/2001, dated 7-2-2007, on the subject as
cited above.
2.
It is clarified that the office of the Principal Accounting Officer (PAO) and that of
Head of Office stand for responsibilities, as spelled out under rule 4 (3) of the Punjab
District and Tehsil Municipal Administration (Budget) Rules, 2003 read with Section 38
of the PLGO, 2001. No financial powers to sanction expenditure emanate from the
aforesaid office/s.
3.
Further action may be taken accordingly.

---------No. FD(FR)II-2/89
FINANCE DEPARTMENT
Dated Lahore the 21st February, 2007.
Subject:
DELEGATION OF FINANCIAL POWERS TO THE EXECUTIVE

DISTRICT
OFFICERS
BS-20
(W&S).
CITY
DISTRICT
GOVERNMENTS
Consequent upon the up-gradation of the posts, of Executive District Officers

(Works & Services) from BS-19 to BS-20, in the City District Governments in the
Punjab, vide No. SOH-III(C&W)5-10/2006-07 (Strength-C&W), dated 25-07-2006, the
Chief Engineer who is in regular BS-20 and posted as EDO(W&S), City District
Government, shall exercise the powers as of the Chief Engineer, under Part-II Special
Powers of Certain Departments and Officers - Communication & Works Department - of
the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006.
2.
The notification No. even, dated 14th October, 2006, shall stand amended to the
above stated extent.
3.
Further action may be taken accordingly.

-----------
No. FD (FR) II-2/89

FINANCE DEPARTMENT
Dated Lahore the 2nd March, 2007
45
Finance Department
Subject:
POWER TO SANCTION RESIDENTIAL TELEPHONE BILLS
Please refer to your U.O No.E&A(FD)4-7/2004, dated 7.2.2007, on the subject as

cited above.
2.
It is clarified that the sanction for residential telephone charges shall be made, after
the permission for such telephone is granted by Finance Department, vide powers at Sr.
No.2(b)(v) of Part-I, of the Second Schedule to the Punjab Delegation of Financial
powers Rules, 2006.
3.

---------No. SO(Goods)8-1/2007
FINANCE DEPARTMENT
Dated Lahore, the 14th March, 2007
Subject:
AMMENDMENT IN PARAS 101 AND 102 OF PURCHASE MANUAL
Sir,
I am directed to refer to paras 101 and 102 of the Purchase Manual and to intimate
that the Competent Authority has boon pleased to order the following amendments in the
said paras:PREVIOUS
AMENDED
Para 101. Finance Department shall be

consulted for all cases falling in any of the
under-mentioned categories:
(i)
Purchases above the limit of Rs.10
lacs if:
(a) The tendered rate exceeds the
last purchase rate by more than
10% in case of limited tender
enquiry;
(b) The rate exceeds the last
purchase rate by more than
20% in case of advertised
tender enquiry.
(ii) Where the previous purchase rate is
not available and where the total
value of the proposed purchase
exceeds the limit of Rs.6.00 lacs,
(iii) In cases whore only one quotation is
received and the value of purchase
exceeds the limit of Rs.6.00 lacs;
Para 101. Finance Department shall be

consulted for all cases falling in any of the
under-mentioned categories:
(i)
Purchases above the limit of Rs.10
million if:
(a) The tendered rate exceeds the
last purchase rate by more
than 10% in case of limited
tender enquiry;
(b) The rate exceeds the last
purchase rate by more than
20% In case of advertised
tender inquiry.
(ii) Where the previous purchase rate is
not available and where the total value of
the proposed purchase exceeds the limit
of Rs.10 million.
(iii) In cases where only one quotation is
received and the value of purchase
exceeds the limit of Rs.10 million.
(iv)
(v)
Where the value of total purchase in (iv)

a negotiated deal is above the limit of
Rs.6.00 lac;
All purchases against each foreign (v)
exchange, foreign credits and barter
deals where the estimated value of
the indent exceeds the limit of
Rs.2.00 lac.
Para 102. Cases where indent value

exceeds the limit of Rs.60 lacs shall be
examined by a Standing Purchase
Committee comprising of the following:
(i) Administrative
Secretary
concerned (Convenor)
(ii) Senior
Purchase
Officer
(Member/Secretary)
(iii) A representative of Finance
Department not below the rank
of deputy Secretary
(iv) Indenter concerned.
46
Where the value of total purchase in

a negotiated deal is above the limit
of Rs.10 million.
All purchases against each foreign
exchange, foreign credits and barter
deals where the estimated value of
the indent exceeds the limit of
Rs.10 million.
Para 102. Cases where indent value

exceeds the limit of Rs.200 million shall
be examined by a Standing Purchase
Committee comprising of the following:(i) Administrative
Secretary
concerned (Convenor)
(ii) Senior
Purchase
Officer
(Member/Secretary)
(iii) A representative of Finance
Department not below the
rank of Deputy Secretary.
(iv) Indenter concerned.
I am, therefore, directed to request that in future only those Purchase Proposals
may be referred to the Finance Department by Chief Purchase Officers of respective
Administrative Departments which exceed the above enhanced limits indicated in the
amended column.
-----------No.FD.SR.I-8-3/07
FINANCE DEPARTMENT
Dated Lahore the 15th March, 2007
Subject:
REVISION OF RATES OF DAILY ALLOWANCE ADMISSIBLE TO

OFFICIALS AND OTHER PERSONS WHILE ON TOUR / DUTY
OUTSIDE PAKISTAN
Sir,
I am directed to refer to the Office Memorandum No. F.1(10)R.10/2006-795 dated
30th December, 2006 issued by the Government of Pakistan, Finance Division
(Regulation Wing), Islamabad on the above-mentioned subject and to say that it has been
adopted by the Government of the Punjab. A copy of the same is forwarded herewith for
your information, guidance and record.
------------
47
Finance Department
GOVERNMENT OF PAKISTAN
FINANCE DIVISION
(Regulation Wing)
No. F.1(10)R.10/2006-795
Subject:
dated 30th December, 2006
REVISION OF RATES OF DAILY ALLOWANCE ADMISSIBLE TO

OFFICIALS AND OTHER PERSONS WHILE ON TOUR/DUTY
OUTSIDE PAKISTAN.
The undersigned is directed to refer to this Divisions Office Memorandum

No.F.1(10)R. 10/90-80/96, dated the 26th February, 1996 on the subject indicated above
and to state that the existing rates of daily allowance admissible to Government Servants
while on temporary duty outside Pakistan have been reviewed having regard to the
existing cost of living abroad. As a result, the President has been pleased to decide to
revise the existing rates as shown in the attached schedule with effect from 1 st January,
2007.
2.
The existing rules on the subject are detailed below:(i)
A category-I Officer for whom accommodation in a hotel is not arranged by

the Pakistan Embassy concerned and who stays in a hotel under his own
arrangement shall, in addition to the daily allowance for Category-I, continue
to be allowed reimbursement of the actual charges of single room
accommodation not exceeding the amount of daily allowance admissible to a
Category-II Officer on production of hotel bills, provided that where no
receipt is produced, daily allowance will be admissible as prescribed for
Category-II Officers. In such a situation the concerned Officer will be
allowed advance of foreign exchange equal to daily allowance of Category-I
plus Category-II and this advance will be adjusted on return of the officer to
Pakistan by producing the hotel bills.
(ii)
The extra amount spent by a Government servant proceeding abroad on the

purchase of foreign exchange in the form of Travellers Cheques equivalent
to the amount of daily allowance in US Dollars against the advance of daily
allowance sanctioned to him, shall be reimbursed on production of necessary
receipt.
(iii) Government officials visiting Saudi Arabia on official temporary duty during
the Hajj Season shall be entitled to the Daily Allowance and other facilities
as laid down in this Divisions O.M. No.F.1(1)R.10/83, dated the 20 th
February, 1983.
(iv) The daily allowance in Pakistan rupees will be calculated on the basis of
selling rates applicable to US Dollars in cash or travellers cheques on the
date of purchase as notified by the State Bank of Pakistan. Original receipt
from the Bank from which foreign exchange has been purchased will be
attached with the TA bill.
48
3.
Full DA can be paid in advance. However, 50% of DA meant to cover
accommodation charges will be admissible in the final TA adjustment bill on production
of hotel receipts/ vouchers. This does not apply to Category-I Officers for whom there are
separate rules on the subject.
4.
In case of State guests, i.e. where the host agency/country provides boarding &
lodging, only 30% of the DA is admissible. 15% incidental charges are not allowed to
state guests.
5.
According to Para.2 of Appendix 7 of FR & SR Vol.II, the existing Categories of
Government servants for the purpose of DA on tour/duty abroad are as under please:
Category-I
BPS-21 and above
Category-II
BPS-20
Category-III
BPS 17-19
Category-IV
BPS 16 and below.
6.
Ministries/Divisions are requested to manage the expenditure out of their allocated
budget. No requests of supplementary grants shall be entertained.
Schedule to Finance Divisions Office Memorandum
No.1(10)R-10/2006 Dated 30th December, 2006
---------SCHEDULE TO FINANCE DIVISIONS OFFICE MEMORANDUM
No. F.1(10)R-10/2006 Dated 30th December, 2006
Note: (i)
(ii)
Sr.
No.
1.
2.
All rates are expressed in US dollars.

In addition to the rates of Daily Allowances given below, Category-I Officers
are entitled to accommodation to be arranged by Pakistan Mission concerned
at a cost not ordinarily exceeding the daily allowance rate admissible to
Category-II officers at that station.
Country (town)
Afghanistan
Kabul (Gandarmack & Intercontinental)
Kabul (Elsewhere)
Mazar-e-Sharif
Jalalabad
Elsewhere
Albania
Tirana (Rogner Europapark & Sheraton)
Tirana (Elsewhere)
Durres
Lezha
Gjirokastra
Shkodra
Elsewhere
Category
II
III
IV
60
51
28
25
23
119
101
56
49
46
107
91
50
44
41
79
67
37
33
31
95
65
50
48
46
41
40
190
130
99
96
92
81
79
171
117
89
86
83
73
71
127
87
66
64
61
54
53
49
Finance Department
Sr.
No.
3
4.
5.
6.
7.
8.
9.
10.
Country (town)
Algieria
Algiers
Oran (Phoenix)
Tamanrasset (Hotel Tahat)
Annaba (Hotel Seubouse)
Constantine (Hotel Panoramic)
Elsewhere
American Samoa
All Areas
Angola
Luanda
Benguela
Cabinda
Lobito
Lubango
Menogue
Uige
Elsewhere
Anguillo
All Areas (15 December to 14 April)
All Areas (15 April to 14 December)
Antigua Barbuda
Antigua All Areas
Barbuda All Areas (15 Dec to 14 April)
Barbuda All Areas (15 April to 14 Dec)
Argentina
Buenos Aires
Bariloche
Chubut, Cordoba, Mar del Plata, Mendoza &
Ushuaia
Elsewhere
Armenia
All Areas
Australia
Canberra & Hobart
Melbourne, Darwing, Surfers & Paradise
Brisbane
Category
II
III
IV
65
102
59
63
41
32
130
203
117
126
81
63
117
183
105
113
73
57
87
135
78
84
54
42
64
127
114
85
117
82
72
57
57
65
55
49
233
164
143
114
114
130
109
97
210
148
129
103
103
117
98
87
155
109
95
76
76
87
73
65
169
138
337
276
303
248
225
184
105
74
31
210
147
62
189
132
56
140
98
41
102
84
68
203
168
136
183
151
122
135
112
91
58
116
104
77
65
129
116
86
102
103
101
204
206
202
184
185
182
136
137
135
Sr.
No.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Country (town)
Adelaide
Sydney
Alice Springs
Launceston
Perth
Elsewhere
Austria
All Areas
Azerbaijan
Baku (Hayatt Park)
Baku (Elsewhere)
Elsewhere
Bahamas
Bahrain
All Areas
Bangladesh
Dhaka (Hotel Sheraton & Sonargaon)
Dhaka (Elsewhere)
Chittagong (Agrabad & Harbour View)
Chittagong (Elsewhere)
Coxs Bazar (Parjatan Shalbal, Sesgull, Sea
Palace)
Elsewhere
Barbados
Belarus
Minsk
Elsewhere
Belgium
All Areas
Belize
Belize City
Elsewhere
Belmopan
50
I
100
100
97
86
95
79
Category
II
III
200
180
199
179
193
174
172
155
190
171
158
142
IV
133
133
129
115
127
105
124
248
223
165
129
106
30
257
211
60
231
190
54
171
141
40
136
129
271
258
244
232
181
172
109
217
195
145
91
44
49
26
29
181
87
98
52
58
163
78
88
47
52
121
58
65
35
39
15
30
27
20
145
121
289
241
260
217
193
161
87
34
173
67
156
60
115
45
146
291
262
194
89
70
177
139
159
125
118
93
51
Finance Department
Sr.
No.
21.
22.
23.
24.
25.
26.
Country (town)
Belmopan
Elsewhere
Benin
Cotonou (Marina & Novotel)
Cotonou (Elsewhere)
Parakou
Possotome
Elsewhere
Bermuda
All Areas (15 March - 30 November)
Bhutan
Thimpu
Bumthang, Phuentshoiing
Paro (Ocathong)
Paro
Punakha
Elsewhere
Bolivia
La Paz
Santa Cruz
Cochabamba
Potosi
Tarija
Oruro, Sucre & Cobija
Trini (Beni)
Elsewhere
Bosnia-Herzegovina
Sarajevo
Elsewhere
Botswana
Gaborone
Maun
Francistown
Kasane
Palape
Selebe-Phikwe
Lobatse
I
56
48
Category
II
III
112
101
96
86
IV
75
64
91
62
47
36
30
182
123
93
72
60
164
111
84
65
54
121
82
62
48
40
115
83
230
166
207
149
153
111
40
39
34
25
39
30
80
78
67
49
77
59
72
70
60
44
69
53
53
52
45
33
51
39
64
53
46
30
32
35
41
19
127
106
92
60
64
70
82
38
114
95
83
54
58
63
74
34
85
71
61
40
43
47
55
25
71
45
141
90
127
81
94
60
77
70
74
139
79
67
66
153
140
148
278
157
134
132
138
126
133
250
141
121
119
102
93
99
185
105
89
88
Sr.
No.
27.
28.
29.
30.
31.
32.
33.
Country (town)
Elsewhere
Brazil
Brazilia
Rio De Janeiro
Maccio
Aracaju, Recife Alegre, Teresina
Natal
Porto
Sao Paulo
Teresina
Salvador
Curitiba
Manaus
Campinas, Goiania. Joad Pessea, Campo
Grande, Belem
Rorianopolis
Belo Horizonte
Elsewhere
British Virgin Islands
Ali Areas (15 December to 15 April)
Brunei
Bandar Sen Bagawan
Elsewhere
Bulgaria
Sofia
Burgas, Plovdiv, Shumen, Stiven, Varna &
Veliko Tamovo
Elsewhere
Burkina Faso
Ouagadougou
Babo-Dioulasso
Banfora
Elsewhere
Burundi
Bujumbura
Elsewhere
Cambodia
52
I
42
Category
II
III
84
76
IV
56
90
99
90
99
90
90
97
90
96
65
65
65
180
197
180
197
180
180
193
180
192
129
129
129
162
177
162
177
162
162
174
162
173
116
116
116
120
131
120
131
120
120
129
120
128
86
86
.86
65
65
51
129
129
101
116
116
91
86
86
67
122
96
243
192
219
173
162
128
106
67
212
134
191
121
141
89
76
68
151
136
136
122
101
91
64
127
114
85
83
59
44
42
166
117
88
83
149
105
79
75
111
78
59
55
100
31
200
62
180
56
133
41
53
Finance Department
Sr.
No.
34.
35.
36.
37.
38.
39.
Country (town)
Phnom-Penh (intercontinental & L royal)
Phnom-Penh (Elsewhere)
Siem Reap
Sihanouk Village
Elsewhere
Cameron
Yaounde (Hotet Hilton)
Yaounde (Elsewhere)
Douaia
Bertoua
Bamenda
Kribi, Limbe, edea & Buea
Ngaoundera
Maroua
Garoua
Elsewhere
Canada
Ottawa
Toronto
Montreal
Vancouver
Quebec City
Catgary
Winnipeg
Elsewhere
Canary Islands
All Areas
Cape Verde
Praia
Santa Maria
Mindeio
Elsewhere
Cayman Islands
All Areas (1 May to 30 November)
Central African Republic
Bangui
Bambari
I
97
64
46
36
19
Category
II
III
194
175
128
115
92
83
71
64
38
34
IV
129
85
61
47
25
121
54
76
66
54
51
49
42
40
36
241
108
151
132
107
101
98
83
80
72
217
97
136
119
96
91
88
75
72
65
161
72
101
88
71
67
65
55
53
48
96
116
105
110
92
121
102
77
192
232
209
220
183
241
203
153
173
209
188
198
165
217
183
138
128
155
139
147
122
161
135
102
75
150
135
100
81
79
63
45
162
158
126
90
146
142
113
81
108
105
84
60
146
122
291
243
262
219
194
162
84
38
167
76
150
68
111
51
Sr.
No.
40.
41.
42.
43.
Country (town)
Bouar
Elsewhere
Chad
Ndjamena
Sarb
Elsewhere
Chilli
Santiago
Easter Island
Punta Aarena
Concepcion
Elsewhere
China
Beijing
Shanghai
Chong Qing
Nan Jing
Tianjin
Guangzhou
Shenzhen
Quingdao
Dalian
Fuzhou
Lhasa
Guilin
Kunming
Xiamen
Zhengzhou
Chengdu
Suzhou
Wuxi
Hangzhou
XiAn
Urumqi
Haikou
Elsewhere
Colombia
Bogota
54
I
36
31
Category
II
III
71
64
61
55
IV
47
41
105
48
35
210
96
70
189
86
63
140
64
47
83
73
90
87
69
166
146
179
174
138
149
131
161
157
124
111
97
119
116
92
90
111
85
102
82
105
98
86
104
79
111
98
90
104
92
77
101
69
92
86
71
94
44
179
222
170
203
164
210
196
172
208
157
222
196
179
207
184
153
202
137
183
171
142
187
88
161
200
153
183
148
189
176
155
187
141
200
176
161
186
166
138
182
123
165
154
128
168
79
119
148
113
135
109
140
131
115
139
105
148
131
119
138
123
102
135
91
122
114
95
125
59
86
171
154
114
55
Finance Department
Sr.
No.
44.
45.
46.
47.
48.
Country (town)
Cartagena
Cali
Medellin
Buenaventura
Bucaramanga
BarranquHIa
Santa Marta
Paipa
Monteria
Elsewhere
Comoros
Moroni (Galway Beach & Itsandra Hotels)
Moroni
Mutsamudu
Elsewhere
Congo
Brazaaville (Hotels Le Meridien, Olympic &
Residence Marina)
Brazaaville (Elsewhere)
Pointe-Noire
Elsewhere
Congo, Democratic Republic (Zaire)
Kinshasa
Mbuji-Mayi
Bukavu
Goma
Uvira
Lubumbashi
Shaba (Kamina, Kisenga, Kaniama, Kalemi, &
Likassi)
Elsewhere
Cook Islands
Rarotonga
Aiiutaki
Aitu
Elsewhere
Costa Rica
I
90
74
70
55
55
60
70
53
57
36
Category
II
III
179
161
148
133
140
126
110
99
109
98
120
108
139
125
106
95
113
102
71
64
IV
119
99
93
73
73
80
93
71
75
47
113
79
58
39
226
157
116
78
203
141
104
70
151
105
77
52
124
247
222
165
60
66
44
120
132
87
108
119
78
80
88
58
129
79
67
58
66
72
54
258
158
133
116
132
143
108
232
142
120
104
119
129
97
172
105
89
77
88
95
72
27
54
49
36
62
61
51
33
124
121
102
66
112
109
92
59
83
81
68
44
Sr.
No.
49.
50.
51.
52.
53.
54.
55.
Country (town)
Liberia
Puntaremas City
Limon City
Guanacaste
San Jose
Elsewhere
Cot DIvoire
Abidjan
Yomoussokro
Bouake
San Pedro
Elsewhere
Croatia
Zagreb
Dubrovnik
Elsewhere
Cuba
Havana
Santiago-De-Cuba l
Elsewhere
Cyprus
Nicosia
Elsewhere
Czech Republic
Prague
Karloyy Vary
Brno
PIzen
Hradec Kralove
Ceske Budejovice
Elsewhere
Denmark
All Areas
Djibouti
Djibouti (Hotel Sheraton)
Djibouti (Elsewhere)
Tadjourah
56
I
54
59
58
60
72
40
Category
II
III
107
96
117
105
116
104
119
107
143
129
80
72
IV
71
78
77
79
95
53
72
65
49
56
33
144
129
97
112
66
130
116
88
101
59
96
86
65
75
44
110
99
72
220
198
144
198
178
130
147
132
96
90
91
51
180
181
102
162
163
92
120
121
68
86
78
172
156
155
140
115
104
122
90
77
45
39
47
32
244
179
154
89
77
94
64
220
161
139
80
69
85
58
163
119
103
59
51
63
43
131
262
236
175
116
66
46
231
131
92
208
118
83
154
87
61
57
Finance Department
Sr.
No.
56.
57.
58.
59.
60.
61.
62.
63.
Country (town)
Elsewhere
Dominica
All Areas (All Seasons)
Dominican Republic
Santo Domingo
La Romana (Casa de Carhpo)
Puerto Plata
Samaha
Santiago
Elsewhere
Ecuador
Quito
Guayaquil
Cuenca
Elsewhere
Egypt
Cairo
Alexendria
Sharm El Sheikh
Luxor
Elsewhere
El-Salvador
San Salvador
San Miguel (El Mandarin & Tropico Inn)
San Miguel (Elsewhere)
Elsewhere
Equatorial Guinea
Malabo
Bata
Elsewhere
Eritrea
Asmara
Assab
Massawa
Keren
Elsewhere
Estonia
Tallin
I
36
Category
II
III
72
65
IV
48
93
186
167
124
79
84
60
65
50
24
157
168
120
129
99
48
141
151
108
116
89
43
105
112
80
86
66
32
74
77
60
42
147
153
120
83
132
138
108
75
98
102
80
55
88
85
85
85
56
176
169
170
170
111
158
152
153
153
100
117
113
113
113
74
65
36
29
19
130
72
58
38
117
65
52
34
87
48
39
25
85
56
30
170
111
59
153
100
53
113
74
39
46
44
31
25
14
92
87
62
50
27
83
78
56
45
24
61
58
41
33
18
93
186
167
124
Sr.
No.
64.
65.
66.
67.
68.
69.
70.
71.
72.
Country (town)
Parnu
Tartu
Elsewhere
Ethiopia
Addis Ababa (Hilton)
Addis Ababa (Elsewhere)
Elsewhere
Fiji
Suva
Nadi
Elsewhere (where commercial hotel exist)
Elsewhere (where no commercial hotel exist)
Finland
Helsinki
Elsewhere
France
Paris
Elsewhere
French Guinea
Cayenne
Elsewhere
Gabon
Libreville
Port Gentil
Lambarene
Franceville
Elsewhere
Gambia
Banjul
Elsewhere
Georgia
Tbilisi
Elsewhere
Germany
Berlin
Frankfurt
Bonn
Leipzig
58
I
65
71
39
Category
II
III
130
117
141
127
78
70
IV
87
94
52
86
41
26
171
82
51
154
74
46
114
55
34
66
66
38
17
132
131
76
34
119
118
68
31
88
87
51
23
130
107
260
213
234
192
173
142
135
119
270
237
243
213
180
158
93
63
186
126
167
113
124
84
105
92
63
65
51
209
184
126
129
101
188
166
113
116
91
139
123
84
86
67
90
30
180
59
162
53
120
39
119
50
237
99
213
89
158
66
126
132
121
126
252
264
241
252
227
238
217
227
168
176
161
168
59
Finance Department
Sr.
No.
73.
74.
75.
76.
77.
78.
79.
80.
81.
82.
Country (town)
Elsewhere
Ghana
Accra
Akesombo
Kumasi
Takoradi
Tarnale
Elsewhere
Gibraltar
All Areas
Greece
Athens
Elsewhere
Greenland
Al! Areas
Grenada
Guadeloupe
All Areas
Guam
All Areas
Guatemala
Guatemala City
Antigua
Panajachel
Elsewhere
Guinea
Conakry
Nzerekore
Ksmsar
Mamou
Fna
Labe
Dubreka
Kindia
Elsewhere
Guinea-Bissau
I
107
Category
II
III
213
192
IV
142
56
47
51
42
39
29
112
94
101
83
78
57
101
85
91
75
70
51
75
63
67
55
52
38
70
139
125
93
108
74
216
147
194
132
144
98
127
254
229
169
121
94
241
188
217
169
161
125
99
198
178
132
97
193
174
129
75
72
57
42
150
143
113
83
135
129
102
75
100
95
75
55
91
25
26
43
26
36
34
25
16
182
50
51
86
52
72
68
50
32
164
45
46
77
47
65
61
45
29
121
33
34
57
35
48
45
33
21
Sr.
No.
83.
84.
85.
86
87
88
89
Country (town)
Bissau
Bubaque
Batata
Elsewhere
Guyana
Georgetown
Linden
New Amsterdam
Elsewhere
Haiti
Port-au-Prince
Elsewhere
Honduras
Tegucigalpa
San Pedro Sula
Roatan Island
Elsewhere
Hong Kong
All Areas
Hungary
All Areas
Iceland
All Areas (May - Sep)
All Areas (Oct - Apr)
India
New Delhi
Hyderabad
Calcutta
Mumbai (Bombay)
Bangalore
Chennai (Madras)
Agra
Mysore
Udaipur
Goa
Lucknow
Jaipur
Varanasi
60
I
75
43
32
24
Category
II
III
149
134
86
77
64
58
48
43
IV
99
57
43
32
75
26
26
20
149
52
52
39
134
47
47
35
99
35
35
26
87
42
174
84
157
76
116
56
77
70
68
40
153
140
136
79
138
126
122
71
102
93
91
53
140
279
251
186
107
214
193
143
136
117
271
233
244
210
181
155
70
79
84
98
109
89
69
42
57
79
70
65
48
139
157
167
196
217
177
137
83
113
158
139
129
96
125
141
150
176
195
159
123
75
102
142
125
116
86
93
105
111
131
145
118
91
55
75
105
93
86
64
61
Finance Department
Sr.
No.
90
91
92
93
94
Country (town)
Aurangaabad
Shimla
Elsewhere
Indonesia
Jakrta
Mataram
Bali Island
Surabaya
Batam Island
Bandar Lampung
Semarang
Medan
Yogyakarta
Menado
Sofo
Bandung
Bogor
Jayapura
Malang
Kupang
Bengkula
Ujang Pandang
Palembang
Banjarmansin
Tanjung Pinang
Ambon
Elsewhere
Iran
All Areas
Iraq
Baghdad
Elsewhere
Ireland
All Areas
Italy
Rome
Milan
Venice
Category
II
III
71
64
72
65
90
81
IV
47
48
60
81
69
80
71
72
56
54
57
63
59
51
57
46
45
50
23
34
49
32
32
31
31
38
162
137
159
141
143
112
107
114
126
118
102
113
91
89
99
46
67
98
64
63
61
61
76
146
123
143
127
129
101
96
103
113
106
92
102
82
80
89
41
60
88
58
57
55
55
68
108
91
106
94
95
75
71
76
84
79
68
75
61
59
66
31
45
65
43
42
41
41
51
92
183
165
122
70
54
139
107
125
96
93
71
136
272
245
181
129
131
124
258
262
247
232
236
222
172
175
165
I
36
36
45
Sr.
No.
95
96
97
Country (town)
Florence
Elsewhere
Jamaica
Kingston
Elsewhere (15 December -15 April)
Elsewhere (16 April -14 December)
Japan
Tokyo
Osaka
Kyoto
Yokohama
Okinawa
Kobe
Nogoya
Hiroshima
Hakone
Shimoda
Furano
Shodoshima
Hakata
Sapporro
Nara
Tsuruoa
MJyazaki
Kokowue, Kanazwa & Karatsu
Saga, Nagasaki & Narita
Chitose
Kawasaki
Sendaicity
Okayama
Shizuuk City
Matsuyama
Elsewhere
Jordan
Amman
Jerusalem
Aqaba
Elsewhere
62
I
115
110
Category
II
III
229
206
220
198
IV
153
147
110
107
90
219
213
179
197
192
161
146
142
119
190
149
147
159
137
127
112
101
155
150
145
139
137
153
128
127
122
119
111
110
110
109
107
104
101
100
380
297
294
317
274
253
224
202
310
300
290
277
274
306
256
253
243
237
222
220
219
218
213
208
201
199
342
267
265
285
247
228
202
182
279
270
261
249
247
275
230
228
219
213
200
198
197
196
192
187
181
179
253
198
196
211
183
169
149
135
207
200
193
185
183
204
171
169
162
158
148
147
146
145
142
139
134
133
73
109
50
52
146
217
99
104
131
195
89
94
97
145
66
69
63
Finance Department
Sr.
No.
98
99
100
101
102
103
104
105
Country (town)
Kazakhstan
Astana (Comfort & Okan Intercontinental)
Astana (Elsewhere)
Alma Ata (Ankara & Hayat Regency)
Alma Ata (Elsewhere)
Elsewhere
Kenya
Nairco
Lamu
Mombasa
Naivasha
Baringo & Nyeri
Elsewhere
Kiribati
Kiribati/Christmas Island
Outer Island
Elsewhere
Korea, Democratic Peoples Republic
Pyongyang
Elsewhere
Korea, Republic of
Seoul
Cheju Island
Pusan
KyungiJv
Daejon
Changwon &Yousong
Elsewhere
Kuwait
All Areas .
Kyrgystan
Bishkek
Elsewhere
Lao Peoples Democratic Republic
Vientiane
Bokeo, Oudomxay & Thakhaek
Luang Prabang
Pakse
Category
II
III
IV
109
74
131
86
72
217
148
262
171
143
195
133
236
154
129
145
99
175
114
95
89
77
61
55
47
38
178
153
121
110
94
76
160
138
109
99
85
68
119
102
81
73
63
51
91
19
61
181
38
122
163
34
110
121
25
81
77
71
153
141
138
127
102
94
150
142
129
127
106
99
88
299
283
258
253
211
198
176
269
255
232
228
190
178
158
199
189
172
169
141
132
117
147
294
265
196
62
60
124
120
112
108
83
80
38
17
22
25
76
33
43
49
68
30
39
44
51
22
29
33
Sr.
No.
106
107
108
109
110
111
112
113
114
115
Country (town)
Savannakhet
Phonsavanh
Elsewhere
Latvia
Riga
Elsewhere
Lebanon
Greater Beirut
At Metn
Bekka/Baaibeck
BekaL/Chltaura
Jounieh
Khayzaran/Tyr
Tripoli
Elsewhere
Lesotho
Maseru
Elsewhere
Liberia
Monrovia
Elsewhere
Libyan Arab Jamah iriya
Tripoli
Benghazi, Sirte & Misurate
Elsewhere
Lithuania
Viiinius
Elsewhere
Luxmbourg
All Areas
Macedonia, Republic of
Skopje (Aleksandar Palace)
Skopje (Elsewhere)
Elsewhere
Macro
All Areas
Madagascar
Antananarivo (Hiiton Mcar)
64
I
24
34
15
Category
II
III
48
43
67
60
30
27
IV
32
45
20
106
50
211
100
190
90
141
67
104
104
48
90
51
64
64
39
207
207
96
180
102
128
128
78
186
186
86
162
92
115
115
70
138
138
64
120
68
85
85
52
77
38
153
76
138
68
102
51
109
27
217
54
195
49
145
36
103
82
66
206
163
131
185
147
118
137
109
87
97
76
193
151
174
136
129
101
112
223
201
149
96
63
43
192
126
86
173
113
77
128
84
57
88
176
158
117
105
210
189
140
65
Sr.
No.
116
117
118
119
Finance Department
Country (town)
Antananarivo (Elsewhere)
Antsirabe
Diego Suerez
Fort Dauphin
Tulear
Fianarantsoa
Mahajanga
Antsiranana
Morondave/Toliary
Nosy-Be
Toamasina
Tolagnaro
Elsewhere
Malawi
Lilongwe (Capital & Cresta)
Lilongwe (Elsewhere)
Biantyre
Mangochi
Mzuzu
Sallma
Zomba
Elsewhere
Malaysia
Kuala Lumpur
Kota Kinabalu (Sabah)
Kuching (Sarawak)
Langkawi
Penang
Putra Jaya
Elsewhere
Maldives
Male
Elsewhere Resorts (Aug-April)
Elsewhere Resorts (May - July)
Elsewhere
Mali
Bamako (Sofitet Amitie)
Bamako (Elsewhere)
I
66
24
81
22
22
20
25
21
22
56
27
30
15
Category
II
III
131
118
47
42
162
146
44
40
43
39
40
36
49
44
42
38
44
40
112
101
53
48
59
53
29
26
IV
87
31
108
29
29
27
33
28
29
75
35
39
19
61
29
51
39
40
57
39
20
121
58
102
77
79
114
77
40
109
52
92
69
71
103
69
36
81
39
68
51
53
76
51
27
69
65
54
56
61
50
42
137
130
108
111
122
99
83
123
117
97
100
110
89
75
91
87
72
74
81
66
55
62
82
62
15
123
163
124
29
111
147
112
26
82
109
83
19
90
81
179
162
161
146
119
108
Sr.
No.
120
121
122
123
124
Country (town)
Timbuctou & Mopati
Elsewhere
Malta
All Areas
Martinique
Ail Areas
Mauritania
Nouakchott (Hotel Novota! & Marhaba)
Nouakchott (Elsewhere)
Nouadhidou
Zouerate
UNDP base in Kaedi
Kiffa base
Rosso
Elsewhere
Mauritius
Port Louis/Mauritius
Elsewhere - Rodrigues Island & Outer Island.
Mexico
Mexico City
Manzanillo, Colima
Cancun, Quintana Roo
Ixtapa, Guerrero
Acapuico, Guerrero
Aguscalientes
Ciudad Juarez, Chihuahua
Coatzaccatcos, Veracruz
Cocoyoc, Morelos
Culiacan, Sinaloa
Durango
Guadalajara, Jaiisco
Guanajuato
Hemosillo, Sonora
l-eon, Guanjuato
Mazatlan, Sinaloa
Merida, Yucatan
Mexicali, Baja Ctaifornia Norte
Monterrey, Nuevo Leon
66
I
56
47
Category
II
III
111
100
94
85
IV
74
63
104
207
186
138
102
203
183
135
83
75
57
49
36
41
34
30
166
150
114
98
72
81
67
60
149
135
103
88
65
73
60
54
111
100
76
65
48
54
45
40
102
42
204
83
184
75
136
55
116
81
106
75
82
71
74
80
62
80
80
86
80
80
73
80
80
65
74
231
161
211
149
163
141
147
159
123
159
159
171
159
160
146
159
159
130
148
208
145
190
134
147
127
132
143
111
143
143
154
143
144
131
143
143
117
133
154
107
141
99
109
94
98
106
82
106
106
114
106
107
97
106
106
87
99
67
Finance Department
Sr.
No.
Country (town)
Morelia, Michoacan
Oaxaca,
Pachuca, Hidalgo
Puebia, Puebia
Puerto Vallarta, Jaiisco
Queretaro, Queretaro
Saltillo, Cohauila
San Luis Potosi, San Luis Potosi
Tapahula, Chiapas
Baja California Norte
Tiaxcala, Tiaxcata
Toluca Edo de Mexico
Torreon, Coahuila
Tuxtia, Gutierrez
Beracnz, Veracruz
Villahermosa, Tabasco
Zacatecas, Zacatecas
Cozume, Quintana Roo
Cuerravaca, Morelos
Cabo San Lucas, Baja California Sur
Loreto, Haja, California Sur
San Cristobal De la Casas, Chiapas
Campeche, Campeche Neuvo Laredo,
Tamaulipas Merida
Matamoros, Tamufipas
Tepic, Niarjarit
Negates, Sonora
Chetumal, Quinta Too
Reynosa, Tamaulipas Corrutan, Chiapas
Ensenda Baja
Elsewhere
125
126
127
Moldova
Kishinev
Elsewhere
Monaco
All Areas
Mongolia
I
67
69
65
78
84
79
76
65
80
66
54
61
62
80
57
65
74
69
62
59
52
52
77
Category
II
III
134
121
138
124
129
116
156
140
168
151
158
142
152
137
129
116
159
143
131
118
107
96
121
109
123
111
159
143
114
103
130
117
147
132
138
124
123
111
118
106
103
93
104
94
153
138
IV
89
92
86
104
112
105
101
86
106
87
71
81
82
106
76
87
98
92
82
79
69
69
102
47
45
42
42
41
41
40
94
90
83
83
82
81
79
85
81
75
75
74
73
71
63
60
55
55
55
54
53
107
65
214
130
193
117
1143
87
115
230
207
153
Sr.
No.
128
129
130
131
132
Country (town)
Uian Bater
Bteewhere
Montserrat
All Areas (15 April -14 December)
Morocco
Rabat
Agadir
Casablanca
Fes
Laayoune
Marrakech
Quarzazate
Tangiers
Elsewhere
Mozambique
Maputo
Beira & Sofaia
Chimoio & Manica
Nampuia
Pmba & Coba Delgado
Queiimane & Niassa Zambezia Lilchinga
Elsewhere
Myanmar
Yangoon & Nay Pye Taiw
Sandoway
Maymo
Lashio
Pagan
Kentung
Kyaing Tong
Taunggyi
Mandalay
Elsewhere
Namibia
Windhoek
luderitz & Otavi
68
I
71
18
Category
II
III
141
127
36
32
IV
94
24
76
84
152
167
137
150
101
111
84
70
102
91
67
83
75
70
61
167
139
204
181
133
166
149
140
121
150
125
184
163
120
149
134
126
109
111
93
136
121
89
111
99
93
81
87
50
44
36
60
37
30
173
99
88
72
120
73
59
156
89
79
65
108
66
53
115
66
59
48
80
49
39
60
61
55
40
55
61
46
43
46
35
120
121
109
80
109
121
91
86
91
70
108
109
98
72
98
109
82
77
82
63
80
81
73
53
73
81
61
57
61
47
69
61
138
121
124
109
92
81
69
Sr.
No.
133
134
135
136
Finance Department
Country (town)
Grootfontein
Karasburg
Katima Muiilo & Maltahohe
Keetmanshoop
Omaruru
Ondangwa
Opuwo
OshaRati
Oijiwarongo
Swakopmund
Walvis Bay
Elsewhere
Nauru
All Areas
Nepal
Katmandu
Nepalgunj
Pokhara
Elsewhere
Netherlands
Al! Areas
Netherlands Antilles
15 April to 15 December
Aruba
St. Eustasius
St. Maarten
Curacao
Bonaire
Saba
Elsewhere
16 December to 14 April
Aruba
St. Eustasius
St. Maarten
Curacao
Bonaire
Saba
I
59
61
43
71
65
51
70
56
55
60
60
37
Category
II
III
118
106
121
109
86
77
141
127
129
116
101
91
139
125
112
101
110
99
119
107
119
107
74
67
IV
79
81
57
94
86
67
93
75
73
79
79
49
51
102
92
68
60
22
57
20
120
44
113
39
108
40
102
35
80
29
75
26
148
296
266
197
145
107
115
131
101
112
51
290
213
230
262
202
223
101
261
192
207
236
1821
201
91
193
142
153
175
135
149
67
166
124
147
146
126
136
332
247
294
292
251
272
299
222
2.65
263
226
245
221
165
196
195
167
181
Sr.
No.
137
138
139
140
141
Country (town)
Elsewnere
New Calendonia
All Areas
New Zealand
Wellington. Auckland & Chnstchurch
Elsewhere
Nicaragua
Managua
Elsewhere
Niger
Niamey (Hotel Gaweye)
Niamey (Elsewhere)
Agadez
Maradi
Elsewhere
Nigeria
Abuja
Lagos (Le Meridien & Sheraton)
Lagos (Federal Palace)
Lagos (Hotel Hilton)
Lagos (Elsewhere)
Port Harcourt
Ota
Katsina
Ibadan
Kano
Maiduguri
Sokoto
Yola
Minna
UNDP Guest House Lagos
Kaduna
llorin
Enugu
Ijebu-Ode
Benin City
Baunchi
70
I
55
Category
II
III
109
98
IV
73
91
182
164
121
94
89
188
177
169
159
125
118
110
34
198
61
147
45
220
68
104
62
47
42-4
^29
207
124
94
84
58
186
112
85
76
52
138
83
63
56
39
92
150
124
108
69
57
71
54
52
52
45
45
44
41
61
39
35
34
34
35
31
183
299
247
216
138
113
142
107
104
103
90
89
88
82
122
77
70
67
68
70
61
165
269
222
194
124
102
128
96
94
93
81
80
79
74
110
69
63
60
61
63
55
122
199
165
144
92
75
95
71
69
69
60
59
59
55
81
51
47
45
45
47
41
71
Sr.
No.
142
143
144
145
146
Finance Department
Country (town)
Jos
Owerri
Makurili'
Calabar
Abeokuta
Elsewhere
Niue
All areas
Norway
All Areas
Oman
Muscat
Salalah
Nizwa
Elsewhere
Panama
Bambito
Panama City
Colon
Contadora Island
Elsewhere
Papua New Guinea
Port Moresby
Alotau
Buka
Buloto
Daru
Goroka
Kainantu
Kavieng
Kirn be
Kinuga
Kundiawa
Lae
Lorengau
Madang
Mendi
I
31
30
25
23
20
34
Category
II
III
62
56
59
53
50
45
46
41
40
36
68
61
IV
41
39
33
31
27
45
57
113
102
75
120
240
216
160
102
68
66
58
204
136
132
116
184
122
119
104
136
91
88
77
76
80
62
76
35
152
1591
124
152
69
137
143
112
137
62
101
106
83
101
46
123
77
63
75
68
89
64
64
57
80
87
80
64
75
64
246
153
126
149
136
178
127
127
113
160
173
160
127
149
127
221
138
113
134
122
160
114
114
102
144
156
144
114
134
114
164
102
84
99
91
119
85
85
75
107
115
107
85
99
85
Sr.
No.
147
148
149
150
151
Country (town)
Minj
Mt. Hagen
Popondetta
Rabaul
Vanimo
Wewak
Tabubil
Kieta
Laloata
Elsewhere
Paraguay
Asuncion
Elsewhere
Peru
Lima
Cuzco
Puno
Elsewhere
Philippines
Manila
Bacoiod City
Cagayan De Oro
Calatagan
Cebu City
Dava City
Laoag
Oiongapo City
Tagatay
Ternate
Taeloban/Banaue
Baguio city
Elsewhere
Poland
Warsaw (Sheraton, Holiday Inn & Victoria)
Warsaw (Elsewhere)
Elsewhere
Portugal
72
I
49
88
69
70
50
71
66
94
67
42
Category
II
III
97
87
176
158
137
123
139
125
99
89
142
128
132
119
188
169
134
121
84
76
IV
65
117
91
93
66
95
88
125
89
56
58
27
116
53
104
48
77
35
103
71
60
52
206
141
120
104
185
127
108
94
137
94
80
69
80
45
53
46
50
55
46
44
38
47
40
36
25
159
90
106
91
100
110
91
87
76
94
79
71
50
143
81
95
82
90
99
82
78
68
85
71
64
45
106
60
71
61
67
73
61
58
51
63
53
47
33
128
89
82
256
178
163
230
160
147
171
119
109
73
Sr.
No.
152
153
154
155
156
157
158
159
160
161
Finance Department
Country (town)
All Areas
Puerto Rico
All Areas (20 December - 30 April)
All Areas (1st May to 19 December)
Qatar
All Areas
Reunion
Alt Areas
Romania
Bucharest (Marriott)
Bucharest (Elsewhere)
Brasov City (Hotel Aro)
Brasov City (Elsewhere) & Elsewhere
Russian Federation
Moscow
St. Petersburg
Sochi (1 June to 15 October)
Sochi (16 October to 31 May)
Elsewhere
Rawanda
Kigali
Butare
Kisenyi
Kibungo
Elsewhere
St. Kitts/Nevis
All Areas (15 December -14 April)
St. Lucia
St. Vincent
Samoa
Upoln-Apia
Savaij/Salelologa
I
138
Category
II
III
276
248
IV
184
84
74
167
147
150
132
111
98
77
154
139
103
93
186
167
124
164
109
97
62
327
217
194
123
294
195
175
111
218
145
129
82
142
112
96
84
63
284
224
192
168
126
256
202
173
151
113
189
149
128
112
84
99
28
56
40
26
197
56
111
79
51
177
50
100
71
46
131
37
74
53
34
101
114
202
227
182
204
135
151
101
116
201
209
181
155
134
232
97
113
193
226
74
203
129
151
61
41
121
81
109
73
81
54
Sr.
No.
162
163
164
165
Country (town)
Salelologa (Hotel Safua/Bay View)
Salelologa (Elsewhere)
Elsewhere
Sao Tome & Principe
All Areas
Saudi Arabia
Riyadh
AI-Khobar
Jeddah
Makka
Dammam
AI-Jubail
Madina Munawara
Taif
Dhah an & Al Baha
Yanbu
Abha
Qasim
Gizan
Elsewhere
Senegal
Dakar
Cap Skirring
Sally M'Bour
Ziguinchor
Poubacounta
Kaolack
Tarn Bacounda
St. Louis
Diovrbel
Kolda & Thies
Elsewhere
Serbia & Montenegro (Yugoslavia)
Belgrade
Podgerica
Pristina
Montenegro Elsewhere
74
I
48
29
15
Category
II
III
96
86
57
51
29
26
IV
64
38
19
87
173
115
96
85
82
89
87
101
97
97
89
81
86
77
63
62
191
169
164
178
173
202
193
193
177
161
172
154
126
124
156
172
152
148
160
156
182
174
174
159
145
155
139
113
112
127
113
109
119
115
135
129
129
118
107
115
103
84
83
92
66
56
50
48
47
45
44
41
36
33
183
131
111
99
96
93
89
88
82
72
66
165
118
100
89
86
84
80
79
74
65
59
122
87
74
66
64
62
59
59
55
48
44
186
61
70
55
171
121
139
110
154
109
125
99
114
81
93
73
75
Sr.
No.
166
167
168
169
170
171
172
173
Finance Department
Country (town)
Serbia Elsewnere
Seychelles
All Areas
Sierra Leone
Freetown (Hotels Cape Sierra & Mammy Yoki,
Tokey Vill St Michael, Zakka Cotton, Cl. Softel,
. Bintumani)
Freetown (Elsewhere)
Bo & Makeni
Kenama
Elsewhere
Singapore
All Areas
Slovak Republic
Bratislava
Elsewhere
Slovenia
Ljubljana
Bled
Elsewhere
Solemen Islands
Honiara
Auki
Gizo
Munda
Elsewhere
Somalia
Ail Areas
South Africa
Pretoria
Cape Town
Durban
East London
Johanesburg
Rustenburg
Ulindi
Port Elizebeth, Biose Mofwtein Kimberley &
I
45
Category
II
III
90
81
IV
60
134
241
179
268
81
161
145
107
52
25
25
24
103
50
49
47
93
45
44
42
69
33
33
31
118
236
212
157
120
39
240
77
216
69
160
51
85
59
54
170
117
107
153
105
96
113
78
71
53
35
39
45
13
106
69
78
90
26
95
62
70
81
23
71
46
52
60
17
49
98
88
65
77
87
77
67
83
69
55
62
153
174
153
133
166
137
109
123
138
157
138
120
149
123
98
111
102
116
102
89
111
91
73
82
Sr.
No.
174
175
176
177
178
179
Country (town)
Withbank
Transvaal
Elsewhere
Spain
Madrid
Barcelona
Valencia
Elsewhere
Sri Lanka
Colombo
Kandy
Elsewhere
Sudan
Khartoum (Hilton, Grand Holiday, Khartoum
Plaza, Friendship Palace & Meridien)
Khartoum (Elsewhere)
Juba
Port Sudan
Rumbek
Gedaref
Elsewhere
Suriname
All Areas
Swaziland
Mbabane
Ezulvini (Royal Swazi Hotel)
Ezulvini (Elsewhere)
Manzini
Mhlambanyatsi
Nhlangano
Piggs Peak
Elsewhere
Sweden
Stockholm
Gothenburg
Malmo
76
Category
II
III
IV
61
49
121
98
109
88
81
65
148
125
105
86
296
249
209
172
266
224
188
155
197
166
139
115
56
48
34
111
96
67
100
86
60
74
64
45
117
234
211
156
63
63
60
32
52
30
126
126
120
64
103
60
113
113
108
58
93
54
84
84
80
43
69
40
78
156
140
104
86
170
110
60
84
89
116
52
171
340
220
120
167
178
231
103
154
306
198
108
150
160
208
93
114
227
147
80
111
119
154
69
132
77
123
264
154
246
238
139
221
176
103
164
77
Sr.
No.
180
181
182
183
184
185
Finance Department
Country (town)
Elsewhere
Switzerland
All Areas
Syrian Arab Republic
Damascus
Aleppo
Deir-Ezzor
Lattakia
Palmyra
Elsewhere
Tahiti
All Areas
Tajikistan
Dushambe
Elsewhere
Tanzania Republic of
Dar es Salam (Golden Tulip, Holiday Inn,
Protea, Royal Palm, Sea Cliff)
Dar es Salam (Elsewhere)
Arusha
Mwanza
Zanzibar (Blue Bay, Emerson & Green, Serena)
Zanzibar
Tanga
Elsewhere
Thailand
Bangkok
Cha Am
Chiang Mai
Hua Hin
Kanchanaburi
Nakorn Phatom (Hotel Rose Garden)
Pattaya
Phuket
Rayong
Songkla & Hat-Yai
Nae Hong Son
I
89
Category
II
III
178
160
IV
119
125
249
224
166
89
61
82
72
99
51
178
122
164
144
197
101
160
110
148
130
177
91
119
81
109
96
131
67
132
264
238
176
84
70
167
140
150
126
111
93
100
199
179
133
60
47
60
122
81
72
49
120
94
119
244
161
143
98
108
85
107
220
145
129
88
80
63
79
163
107
95
65
74
60
41
69
26
47
54
51
51
30
41
147
120
81
137
52
94
107
102
102
59
82
132
108
73
123
47
85
96
92
92
53
74
98
80
54
91
35
63
71
68
68
39
55
Sr.
No.
186
187
188
189
190
191
192
193
Country (town)
Chinng Rai
Ait, Pathunmthani
Surat Thani
Nakom Phatom (Elsewhere) & Elsewhere
Togo
Lome
Kara
Elsewhere
Tokelau
All Areas
Tonga
NukuAlofa
Vavau
Elsewhere
Trinidad/Tobago
Trinidad All Areas
Tobago All Areas (15 April to 15 Dec)
Tobago All Areas (16 Dec to 14 April)
Trust Territory of the Pacific Islands
Saipan
Keror (Palau) / Turk / Majuro / Yap / Ponape
Kasrae
Elsewhere
Tunisia
Tunis
Elsewhere
Turkey
Ankara
Antalya
Bursa
Istanbul
Izmir
Southeastern Anatolia
Elswhere (Commercial Accommodation)
Elsewhere (Government Guest Houses)
Turkmenistan
All Areas
78
I
32
36
29
25
Category
II
III
64
58
71
64
57
51
49
44
IV
43
47
38
33
79
45
25
158
89
50
142
80
45
105
59
33
42
83
75
55
42
53
37
83
106
74
75
95
67
55
71
49
94
102
116
187
203
232
168
183
209
125
135
155
127
91
53
11
254
182
106
21
229
164
95
19
169
121
71
14
66
49
132
97
119
87
88
65
62
76
66
112
60
31
45
12
123
152
131
223
120
62
89
24
111
137
118
201
108
56
80
22
82
101
87
149
80
41
59
16
95
189
170
126
79
Sr.
No.
194
195
196
197
198
199
200
Finance Department
Country (town)
Turks & Caicos Islands
Grand Turk (14 April to 21 December)
Grand Turk (22 December to 13 April)
Providenciales (14 April to 21 Dec)
Providenciales (22 Dec to 13 April)
Tuvalu
Funafuti
Elsewhere
Uganda
Kampala (Sheraton & Nile)
Kampala (Elsewhere)
Entebbe (Lake Victoria, Imperial Resort Beach)
Entebbe (Elsewhere)
Jinja
Mbalo & Kabale
Kasese
Mukono
Mweya
Mbarara
Elsewhere
Ukraine
Kiev (Kiev Skaya, Salut, National & Premier
Palace)
Kiev (Elsewhere)
Elsewhere
United Arab Emirates
Abu Dhabi
Dubai
Elsewhere
United Kingdom
London
Elsewhere
United States of America
New York
Washington
Chicago
Category
II
III
IV
101
104
105
115
201
207
210
229
181
186
189
206
134
138
140
153
61
20
122
39
110
35
81
26
109
78
102
82
45
42
39
34
57
50
27
217
156
203
164
89
84
78
68
114
99
54
195
140
183
148
80
76
70
61
103
89
49
145
104
135
109
59
56
52
45
76
66
36
132
263
237
175
82
74
163
147
147
132
109
98
99
112
87
198
223
173
178
201
156
132
149
115
161
142
321
283
289
255
214
189
128
124
116
256
248
231
230
223
208
171
165
154
Sr.
No.
201
202
203
204
205
Country (town)
Boston
San Francisco
Los Angeles
Honolulu
Philadelphia
Miami
Elsewhere
Uruguay
Montevideo
Punta Del Este (Dec-March)
Punta Del Este (Apr-Nov)
Elsewhere
Uzbekistan
Tashkent
Samarkand
Bukhara
Elsewhere
Vanuatu
Port Via
Santos
Tana Island
Elsewhere
Venezuela
Caracas
Caraballeda
Barquioimiento, Puerto & La Cruz
Barcelona & Maturin
Maracaibo & Valencia
Margarita
Curnana
Puerto Ordaz
Elsewhere
Vietnam
Hanoi
Da Nang & Quang Nam
Quang Ninh & Hai Phong
Ho Chi Minh City
80
I
130
140
110
110
102
102
84
Category
II
III
259
233
279
251
220
198
220
198
203
183
204
184
167
150
IV
173
186
147
147
135
136
111
56
80
47
42
112
160
93
84
101
144
84
76
75
107
62
56
64
50
48
40
127
99
96
79
114
89
86
71
85
66
64
53
107
73
61
32
214
146
122
63
193
131
110
57
143
97
81
42
96
86
57
47
65
63
52
84
35
191
171
114
93
129
126
104
168
70
172
154
103
84
116
113
94
151
63
127
114
76
62
86
84
69
112
47
86
54
52
65
171
107
103
129
154
96
93
116
114
71
69
86
81
Sr.
No.
206
207
208
209
210
Finance Department
Country (town)
T. Thien & Hue
Elsewhere
Virgin Islands U.S.
All Areas (1 May to 14 December)
Wallis & Futuna Island
All Areas
Yemen
Sanaa (Hotels Taj Sheba & Sheraton)
Sanaa (Elsewhere)
Aden (Moven Pick, Aden & Sheraton)
Aden
Mukalla
Taiz
Hodeida
Elsewhere
Zambia
Kitwe
Lusaka Livingstone
Ndola
Siavonga
Mansa, Luapula Province & Solwezi
Kabwe
Kasama
Elsewhere
Zimbabwe
Harare (Mickles, Sheraton, Monomotapa &
Meikles Resident)
Harare (Elsewhere)
Victoria Falls
Elsewhere
----------
I
44
31
Category
II
III
88
79
62
56
IV
59
41
103
92
206
183
185
165
137
122
84
167
150
111
99
67
99
63
84
80
74
39
198
133
198
126
167
160
148
78
178
120
178
113
150
144
133
70
132
89
132
84
111
107
99
52
67
87
61
54
44
47
32
26
133
174
121
108
87
94
64
51
120
157
109
97
78
85
58
46
89
116
81
72
58
63
43
34
82
163
147
109
61
82
58
121
164
116
109
148
104
81
109
771
No. FD(FR)11-5/82(P-III)
FINANCE DEPARTMENT
Dated Lahore the 19th March, 2007.
Subject:
82
THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES,

2006 -CORRECTION SLIP NO.3.
Sir,
The following substitutions are made in Part-II - Special Powers to Certain
Departments and Officers, under heading - Communication & Works, Irrigation & Power
Public Health Engineering Departments of Second Schedule to the Punjab Delegation of
Financial Powers Rules, 2006:Sr.#
2.
Name of Power
To whom
delegated
(b) Maintenance (ii) Chief
& Repair
Engineers.
(ii) In case of
Ordinary
and
Special Repairs to
Residential
Buildings.
Extent
(Existing)
Powers equal to
the powers for
the grant of
Technical
Sanction
for
such works
(iii) Superin- Powers equal to

tending
the powers for
Engineers
the grant of
Technical
Sanction
for
such works.
(iv)
Executive
Engineers
2.
Powers equal to
the powers for
the grant of
Technical
Sanction
for
such works.
Extent (Substituted)
Powers equal to the
powers for the grant
of Technical Sanction
of
ordinary
and
special repairs to
non-residential
buildings viz Full
powers.
Powers equal to the
of
ordinary
and
special repairs to
non-residential
buildings viz upto
Rs.15.00 lac in each
case.
Powers equal to the
of
ordinary
and
special repairs to
non-residential
buildings viz upto
Rs.3.00 lac in each
case.
The omission is regretted.

-----------No. FD(FR)11-2/89(Prov)
FINANCE DEPARTMENT
Dated Lahore the 26th March, 2007
83
Finance Department
Subject:
SANCTION OF RE-IMBURSEMENT OF MEDICAL CLAIM IN

RESPECT OF THE DESIGNATED SANCTIONING AUTHORITIES
-CLARIFICATION THEREOF.
Sir,
Kindly refer to the subject as cited above,
2.
Your kind attention is invited to item of expenditure at Sr. No.21 under Part-l of the
Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006, inter-alia
stating the extent of powers of designated authorities to sanction reimbursement of
medical charges. A question has arisen as to whether the designated sanctioning authority
is empowered to accord sanction for reimbursement of medical charges in his own
favour.
3.
The matter has been examined in the Finance Department and it has been
determined that the principle of financial propriety warrants that no authority should
exercise its powers of sanctioning expenditure or to pass an order, which will be directly
or indirectly to his own advantage, in terms of clause (3) of rule 2.10(a), of PFR Vol-I.
Further, a clarification made vide FDs letter No. 1035-1 (A)/57, dated 11th October,
1957, on the exercise of powers by Heads of Departments / Heads of Attached
Departments to sanction reimbursement of medical charges, laid down the fundamental
principle that the delegatees would sanction only such expenditure which is incurred by
the government servants under their administrative control.
4.
It is, accordingly, clarified that the designated sanctioning authorities viz Heads of
Administrative Department / Heads of the Attached Department / Registrar, Lahore High
Court, Lahore / District and Sessions Judge, shall obtain the sanction of expenditure
incurred by them on the medical treatment of themselves or the members of their
respective families, as admissible under the rules, from the authority under whose
administrative control they are working.
5.

-----------GOVERNMENT OF THE PUNJAB
FINANCE DEPARTMENT
Dated Lahore, the 29th March, 2007
NOTIFICATION
No. FD(FR)11-5/82 (P-III). In exercise of the powers conferred vide sub-rule 2(e) of Rule
3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab
is pleased to confer, on the Director General, Monitoring & Evaluation, Planning &
Development Department, Punjab, Lahore, the financial powers of an Administrative
Department as prescribed in Part-1, Powers Common To All Departments of the Second
Schedule to the Rules ibid.
------------
84

FINANCE DEPARTMENT
Dated Lahore, the 31st March, 2007
NOTIFICATION
No. FD (FR) 11-5/82. In exercise of the powers conferred vide sub-rule 2(e) & (f) of Rule
3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab
is pleased to confer, on the following officers of Civil Service Reforms / Change
Management Unit (CSR / CMU), Government of the Punjab, Services, Services &
General Administration Department, Lahore, the financial powers, as shown against each,
as prescribed in Part-1, Powers Common To All Departments of the Second Schedule to
the Rules ibid:
(i) Secretary / Director General
Administrative Department
(ii) Additional Secretary / Director
Category-1 Officer
(iii) Deputy Secretary / Deputy Director Category-11 Officer
-----------No. FD(FR)11-2/89
FINANCE DEPARTMENT
Dated Lahore, the 24th April, 2007
Subject:
EXERCISE OF FINANCIAL POWERS UNDER THE PUNJAB

DELEGATION
OF FINANCIAL POWERS
RULES,
2006
-CLARIFICATION.
Sir,
I am directed to refer to the subject noted above and to state that certain quarters
have raised observations with regard to the extent of application of certain powers vis-avis the items of expenditure contained in Part-1 - Powers Common to All Departments, of
the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006.
2.
These points have been examined and are clarified as hereunder to obviate any
misapplication of the relevant provision:(i)
(ii)
Observation
Upto what extent, sanctions under
local powers could be obtained
during a year by a DDO from some
higher
category
of
officer/
Administrative Department in terms
of clause (c)(ii) of Annex-D to Rule
15.2 of PFR Vol-I.
Whether
the
higher
Clarification
The aggregate extent of financial sanction
which could be given to a DDO, inclusive
of those given by the DDO himself, shall
not exceed the ceiling of the powers
delegated to the respective designated
authority, who had lastly accorded such
sanction, in exercise of his powers
mentioned under column 4 at Sr. 2(b).
authority The reply is in the affirmative.
85
Finance Department
Observation
empowered to grant sanction for
local purchase under the prescribed
limits vide Sr.No.2(b) could give
sanction, to the stated extent, to each
DDO working under him.
(iii) The aggregate extent of financial
sanction which could be obtained by
a DDO, during a financial year, from
the authorities above him vested with
delegated powers in the matter of
local purchase under clause (C)(ii) of
Annexure-D under Rule 15.2 of PFR
Vol-I. Whether quotations throughwide publicity, where prescribed,
would be necessary before granting
sanction in terms of powers at Sr.
No.2(a) in respect of all items of
expenditure spelled out under sr. no.
2b(i) to 2(b) (xxv) as clarified vide
Finance Department circular letter
No. FD(FR)II-1/78-Vol.II, dated
11.12.88.
Clarification
The reply is in the affirmative. The items

of expenditure which could be incurred
vide powers under Sr. No. 2(b)(i) to (xxv)
are all included in Sr.No.2(a). Further, the
item at sr.no.2, prescribes not only the
extent of powers vis-a-vis each item of
expenditure, but also stipulates the
procedure for procurement /purchase/
hiring etc. viz
(i)
Sanction would be accorded vide

powers under Sr. No.2(a), where
purchases have been effected under
Purchase Manual or through
advertised tender enquiry in terms
of Rule15.2(c) of PFR Vol-I.
(ii)
Sanction for stores / stocks etc.

procured through Rate Contract /
Running
Contract
or
from
Government
Controlled
Units
would be accorded as provided vide
instructions contained in FD letter
No. even dated 11,10.2000.
(iii) Sanctions would be accorded vide

powers at Sr. No.2(b)(i) to
Sr.No.2(b)(xxv) where procurement
/ purchases, hiring etc. have been
made through limited tender
enquiry in terms of clause (c) of
Annex-D - quite in line with the
provisions in Note-i (iv) under para
2 of the Purchase Manual.
(iv)
(iv)
Whether the stores under small order

could be procured after obtaining
single quotation or it has to be
The purchases upto the extent of

small order i.e. upto Rs.10,000/may be made on single quotation
basis.
Purchase against small order could be
made through a single quotation - basis, to
the prudence of financial propriety by the
(v)
(vi)
Observation
processed on the pattern of limited
tender inquiry.
What does the nomenclature in each
case denote in the matter of exercise
of powers under Sr. No. 2 (b) (xix).
86
Clarification
DDO.
In each case connotes incurrence of

expenditure on each occasion or each
event in the discharge of function specific
to the department.
The powers to sanction expenditure Since the Liveries Rules originally
for the purchase of liveries appear to contained in PFR Vol-II stand deleted, the
have been omitted in the Punjab expenditure relating thereto may be
Delegation of Financial Powers sanctioned, if so required, vide powers
Rules. 2006.
provided against Others at Sr. No, 2 (b)
(xxv).
----------
No.FD.SR-1-9-21/2006
FINANCE DEPARTMENT
Dated Lahore the 27th April, 2007
Subject:
QUALIFICATION
ALLOWANCE
FOR
THE
PROJECT
MANAGEMENT PROFESSIONALS (PMP) CERTIFICATION
Sir,
I am directed to refer to the above-mentioned subject and to say that Governor of
the Punjab has been pleased to approve Project Management Professionals (PMP)
Qualification Allowance at rate of Rs.5,000/- PM to the officers of the Punjab
Government possessing the PMP Certification for a period of two years upto June, 2008
i.e. for the financial year 2006-2007 & 2007-2008.
-----------No. IT(FD)3-1/95-Vol-III
FINANCE DEPARTMENT
Dated Lahore, the 2nd May, 2007
Subject:
OBSERVANCE
OF
FINANCIAL
DISCIPLINE
IN
THE
PROVINCIAL/DISTRICT GOVERNMENTS, SPECIALLY DURING
THE MONTH OF JUNE
Kindly refer to the standing instructions contained in this departments circular

letter No .IT (FD) 3-1/95-Vol-ll, dated 8th May, 2001 on the above cited subject,
prescribing various stipulations (cut-off dates) in the matter of (I) utilization of budget
(ii) contracts (iii) submission of claims to the Accountant General, Punjab/District
87
Finance Department
Accounts Officer/Treasury Officers and (iv) payments through government cheques

etc.
2.
In order to facilitate maximum discharge of liabilities by government departments/
district governments for the financial year ending 30 th June 2007, it has been decided to
extend the stipulations for submission of claims/cheques to the AG (Pb) / DAOs / T.O.
Lahore upto 28th June 2007 in relaxation of the respective conditions contained in the
circular letter of 8th May, 2001.
3.
The policy instructions/relaxations, as above, shall only be applicable in the
context of payments pertaining to Provincial Account No.1 (Non-Food), Account No.II
(Food), and District Fund Account No.IV, unless otherwise restricted by the respective
district government for the latter.
4.
However, the provisions regarding observance of normal office/banking hours as
contained in para 2(e) of the circular letter under reference shall remain enforced, as
before, for the provincial and district governments payments respectively.
5.
These relaxations shall only apply to the financial year 2006-2007.
6.
These instructions shall NOT apply to Federal Government payments.

No. FD.SR-1/1-480/2006
FINANCE DEPARTMENT
Dated Lahore the 15th May, 2007
Subject:
CASES OF MEDICAL RE-IMBURSEMENT CLAIMS SENT TO THE

FINANCE DEPARTMENT FOR SANCTION
Sir,
I am directed to refer to this Departments letter of even number dated 07 th
February, 2007 on the above-mentioned subject and to say that power delegated at Serial
No. 21 (iii) of the Punjab Delegation of Financial Powers Rules, 2006 has been deleted. It
is accordingly clarified that Honourable Chief Justice of the Lahore High Court, in light
of a judgment of the Honourable Supreme Court of Pakistan already has full powers to
sanction expenditure on any item from within the allocated budget of the Lahore High
Court.
2.
Contents of the above-mentioned letter dated 7th February, 2007 may please be
deemed substituted / amended to that context accordingly.
FINANCE DEPARTMENT
Dated Lahore, the 23rd May, 2007
NOTIFICATION
No. FD (FR)11-2/89. In exercise of the powers conferred vide sub-rule 2 (e) of Rule 3 of
pleased to confer, on the Director General, Anti Corruption Establishment, Punjab,
88
Lahore, the financial powers as of an Administrative Department, for the purchase of

durable goods and grant of Administrative Approval of development schemes, as
prescribed in Part-1 Powers Common To All Departments, of the Second Schedule to the
Rules ibid.
---------No. FD(FR)11-2/89
FINANCE DEPARTMENT
Dated Lahore, the 5th June, 2007
Subject:
DELEGATION OF FINANCIAL POWERS TO THE EXECUTIVE

DISTRICT
OFFICERS
BS-20
(W&S).
CITY
DISTRICT
GOVERNMENTS
Consequent upon the up-gradation of the posts, of Executive District Officers

(Works & Services) from BS-19 to BS-20, in the City District Governments in the
Punjab, vide No. SOH-III(C&W)5-10/2006-07(Strength-C&W), dated 25-07-2006, a
qualified Engineer appointed, in the prescribed manner, viz on regular/officiating/current
charge/acting charge basis, as Chief Engineer and posted as EDO(W&S), City District
Government, may exercise the powers as of the Chief Engineer, under Part-II Special
Powers of Certain Departments and Officers - Communication & Works Department of
the Second Schedule to the Punjab Delegation of Financial Powers Rules. 2006.
2.
The notification No. even, dated 14th October, 2006, shall stand amended to the
above stated extent.
3.
The notification No. even, dated 21st February, 2007 shall stand withdrawn, with
immediate effect.
FINANCE DEPARTMENT
NOTIFICTION
No. FD(FR)11-5/82. In exercise of the powers conferred vide sub-rule 2 (f) of Rule 3 of
pleased to direct that following addition shall be made under Part-11 - Officers in
Category-11 of First Schedule to the Rules ibid.
AMENDMENT
20.
Director Administration, Sustainable Development of Walled City Project,

Lahore, (SDWCL)
FINANCE DEPARTMENT
89
Finance Department
Dated Lahore, the 11th July, 2007

NOTIRCATION
No. FD (FR) 11-2/89. In exercise of the powers conferred upon him under Article 119 of
the Constitution of Islamic Republic of Pakistan, 1973, the Governor of the Punjab, is
pleased to direct that in the Punjab Delegation of Financial Powers Rules, 2006, the
following amendment shall be made, namely:AMENDMENT
Note 3 under serial number 9 in Part-l of the Second Schedule to the Rules ibid
shall be substituted, as under:Note-3: The Chairman, Punjab Public Service Commission (PPSC), Lahore,
shall have full powers of re-appropriation of funds from one head of account
to another head of account within the allocated budget of the PPSC, Lahore.
---------No. FD.SR-III-4-80/2007
FINANCE DEPARTMENT
Dated Lahore, the 23rd July, 2007
Subject:
GRANT OF INCREASE IN PENSION OF CIVIL PENSIONERS OF

PUNJAB GOVERNMENT
Sir
I am directed to state that the Governor of the Punjab has been pleased to grant
increase in pension to civil pensioners with effect from 01-07-2007, at the following
rates:(a)
(b)
Pensioners who retired prior to 01-07-1997.

Pensioners who retired between
01-07-1997 to 30-06-2007.
20%
15%
2.
For the purpose of admissibility of increase in pension sanctioned in this
notification the term Pension means Pension being drawn.
3.
The increase will also be admissible on family pension granted under the Pension
Rules of the Government of the Punjab as well as on the Compassionate Allowance if
being drawn by any pensioner.
4.
If the gross pension sanctioned by Government of the Punjab is shared with any
Government in accordance with the Rules of the Government of the Punjab, the amount
of increase in pension will be apportioned between the Government of the Punjab and the
other Government concerned on proportionate basis.
90
5.
The increase in pension sanctioned in this notification will not be admissible on
Special Additional Pension allowed in lieu of pre-retirement Orderly Allowance.
6.
In case of re-employed pensioners, the increase in pension sanctioned in this
notification shall not be admissible to them during the period of their re-employment.
7.
The benefit of increase in pension sanctioned in this notification will also be
admissible to those civil pensioners of the Punjab Government who are residing abroad
other than those residing in India and Bangladesh) who retired on or after 15.8.1947 and
are not entitled to or are not in receipt of pension increase under the British Government's
Pension (Increase) Acts. The payment will be made at the applicable rate of exchange.
------------
Annexure
ANNEXURE TO FINANCE DEPARTMENTS NOTIFICATION
No. FD.PC.2-1/2007, Dated 23-07-2007
Existing Pay Scales - 2005
Revised Pay Scales 2007
BPS
Min.
Incr.
Max.
Stages
BPS
Min.
Incr.
Max.
Stages
2150
65
4100
30
2475
75
4725
30
2200
75
4450
30
2530
85
5080
30
2275
85
4825
30
2615
100
5615
30
2345
100
5345
30
2700
115
6150
30
2415
115
5865
30
2780
135
6830
30
2485
125
6235
30
2860
145
7210
30
2555
140
6755
30
2840
160
7740
30
2655
150
7155
30
3055
175
8305
30
2770
165
7720
30
3185
190
8885
30
10
2865
185
8415
30
10
3295
215
9745
30
11
2980
200
8980
30
11
3430
230
10330
30
12
3155
225
9905
30
12
3630
260
11430
30
13
3365
245
10715
30
13
3870
285
12420
30
14
3565
275
11815
30
14
4100
315
13550
30
15
3780
305
12930
30
15
4350
350
14850
30
91
Finance Department
16
4375
340
14575
30
16
5050
390
16750
30
17
7140
535
17840
20
17
8210
615
20510
20
18
9355
675
22855
20
18
10760
775
26260
20
19
14260
705
28360
20
19
16400
810
32600
20
20
16915
1095
32245
14
20
19455
1260
37095
14
21
18750
1230
35970
14
21
21565
1415
41375
14
22
20055
1440
40215
14
22
----------
23065
1655
46235
14
No.FD.PC-2-1/2007
FINANCE DEPARTMENT
Subject:
REVISION OF BASIC PAY SCALES AND ALLOWANCES- 2007 OF

CIVIL EMPLOYEES OF PUNJAB GOVERNMENT (BS-1 TO 22)
Sir,
I am directed to state that the Governor of the Punjab has been pleased to sanction
Revision of Basic Pay Scales and Allowances for civil employees of the Government of
the Punjab in BPS-1 to BPS-22, with effect from 1.7.2007, as detailed below:
PART-I - BASIC PAY SCALES
(a)
Basic Pay Scales:

The revised Basic Pay Scales, 2007 shall replace the existing Basic Pay
Scales, 2005 as shown in the Annexure to this notification.
(b)
Fixation of Pay of the Existing Civil Servants:
(i)
The basic pay of an employee in service as on 30-06-2007 shall be fixed in

the Revised Basic Pay Scale on point to point basis i.e. at the stage
corresponding to that occupied by him above the minimum of Basic Pay
Scales, 2005.
(ii)
In case of Personal Pay being drawn by an employee as part of his basic pay
beyond the maximum of his scale on 30-06-2007, he will continue to draw
such pay in the Revised Basic Pay Scales, 2007 at the revised rates.
92
(c)
Fixation of Pay of the Existing Contract Employees:
(i)
Contract employees whose appointments have been made in the prescribed

pay scales of the posts and are drawing salary in the Basic Pay Scales, 2005,
their pay shall be fixed in the Revised Basic Pay Scales, 2007 with effect
from 01-07-2007 in the prescribed manner.
(ii)
An increase at the rate of 15% on initial of the pay shall be allowed to the
contractual appointees as "Special Allowance" who are in receipt of pay
package slightly higher than the standard pay package prescribed under the
Contract Appointment Policy dated 29-12-2004.
(iii) Contract employees who have been allowed Special Pay Package with
lucrative pay (i.e. pay considerably higher than the pay scale of the post
including Special House Rent Allowance/Utility charges etc) shall continue
to be governed by the existing terms & conditions as laid down in. the
document of their contract appointment.
(d)
Annual Increment:
Annual increment shall continue to be admissible subject to the existing
conditions, on 1st of December each year. However, the first annual
increment of existing employees in basic pay scales, in which their pay is
fixed on 01-07-2007 shall accrue on 1st December, 2007.
PART-11 ALLOWANCES
(e)
Special Additional Allowance, Special Relief Allowance and Ad-hoc

Relief:
The Special Additional Allowance, Special Relief Allowance and Ad-hoc
Relief shall continue to be admissible at frozen level on existing conditions.
(f)
Dearness Allowance:
Dearness Allowance @ 15% sanctioned w.e.f. 1.7.2006 shall stand frozen at
the level of its admissibility as on 30.6.2007 and the amount shall continue to
be admissible to the entitled recipients until further orders but it will not be
admissible to new entrants joining Government service on or after
01.07.2007.
2.
All existing rules/orders on the subject shall be deemed to have been modified to
the extent indicated above. All existing rules/orders not so modified shall continue to be
in force under this scheme.
-----------No. FDSR-I-8-3/2007
FINANCE DEPARTMENT
93
Finance Department
Procedure contained in Finance Divisions O.M. No. F.1(7)R-10/93-471/07 dated

30-06-2007 adopted by the Government of the Punjab is forwarded for information,
guidance and record.
Finance Division
(Regulation Wing)
No. F.1(7)R-10/93-471/07
Subject:
AIR TRAVEL TO FOREIGN COUNTRIES-STREAMLINING OF
PROCEDURES.
The undersigned is directed to refer to Finance Divisions O.M. No.F.1(17)R.10/86
dated 14th July, 1986 and to say that due to newly established system of E-Ticketing by
the Pakistan International Airlines, booking can also be done through Internet service
without formal ticketing. In order to streamline the accounting procedure, it has been
decided to revise the instructions contained in para 2(vi) of the aforesaid O.M. as under:Used air ticket/E-tickets plus boarding cards, shall be produced alongwith the TA
adjustment bills. However, reasons for failure to do so should be recorded on T.A.
bill by Controlling Officer of the Office.
---------No. W&M-1-31/2006-07
FINANCE DEPARTMENT
Lahore the, 31st July, 2007
Subject:
FINANCIAL ASSISTANCE TO THE FAMILY OF A CIVIL SERVANT

WHO DIES WHILE IN SERVICE
Please refer to Finance Departments Notification bearing No.FD.SR.1/3-10/2004

dated 10.11.2004 (copy enclosed), on the above subject.
2.
Attention is invited to para 4 of the referred Notification in which it has been stated
that expenditure involved in respect of financial assistance to the family / legal heirs of a
civil servant who dies while in service will be met out of the existing budget grant of the
Administrative Departments / District Governments concerned. However, advices from
various sections in the Finance Department are received in the Resource Wing for
transfer of funds in such cases into Account No.IV of the respective District Government.
3.
It is, therefore, requested that you may kindly circulate the referred Notification to
the Administrative Department / District Governments in the Punjab with the advice to
meet such expenditure in the future from their own resources.
---------No. SO(TAX)1-19/97
FINANCE DEPARTMENT
94
Dated Lahore, the August 4, 2007

Subject:
DEDUCTION OF SALES TAX ON PURCHASES MADE BY

Sir,
I am directed to enclose herewith a copy of Government of Pakistan (Revenue
Division), Central Board of Revenue letter No.CNO-4/3-STB/2007 (Pt.) dated 13.7.2007
on the subject noted above and Sales Tax Special Procedure (Withholding) Rules, 2007
notified vide SRO No 660(l)/2007 dated-30 6 2007.
2.
I am to request that while making purchases of taxable goods, the provisions of the
aforesaid rules may kindly be adhered to the provisions of these rules may kindly be
conveyed to all offices under your kind control for strict compliance.
---------GOVERNMENT.OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 30th June, 2007
NOTIFICATION
(SALES TAX)
S.R.O.660(1)/S007- In exercise of the powers conferred by subsection (6) and subsection (7) of section 3 of the Sales Tax Act, 1990, read with section 71 thereof, the
Federal Government is pleased to make the following rules, namely:
1. Short title, application and commencement (1) These rules may be called the
Sales Tax Special Procedure (Withholding) Rules, 2007.
(2) They shall apply to all taxable goods and services as are supplied by a supplier
to the Government departments, autonomous bodies and public sector organizations,
hereinafter referred to as withholding agents.
(3) They shall come into force on the 1s1 day of July, 2007.
2. Responsibility of a withholding agent (1) The withholding agent, intending to
make purchases of taxable goods, shall indicate in an advertisement or notice for this
purpose that the sales tax to the extent as provided in these rules shall be deducted from
the payment to be made to the supplier'
(2) A withholding agent shall deduct an amount equal to one fifth of the total sales
tax shown in the sales tax invoice issued by the supplier and make payment of the
balance amount to him as per illustration given below,
ILLUSTRATION:
Value of taxable supplies excluding sales tax
Rs.100
95
Finance Department
Sales tax chargeable @ 15%

Sales tax deductible by the withholding agent
Sales tax payable by the withholding agent
to the supplier.
Balance amount payable to the supplier
by the withholding agent.
Rs.15
Rs.3 (i.e. Rs.15 5)
Rs.12 (i.e. Rs.15 Rs.3)
Rs.112 (Rs.100 + Rs.12)
(3) All withholding agents shall make purchases of taxable goods from a person
duly registered under the Sales Tax Act, 1990, provided that under unavoidable
circumstances and for reasons to be recorded in writing, purchases are made from
unregistered persons, the withholding agent shall deduct sales tax at 15% of the value of
taxable supplies made to him from the payment due to the supplier.
(4) The sales tax so deducted shall be deposited by the withholding agent in the
designated branch of National Bank of Pakistan under Head of Account B02341-Sales
Tax on sales tax return-cum-payment challan in the form set out at Annexure to these
rules, by 15th of the month following the month during which payment has been made to
the supplier.
Provided that a single return-cum-challan can be filed in respect of all purchases
for which the payment has been made in a month.
---------Annexure
[See rule 2(4)]
Government of the Punjab
Monthly Sales Tax Return for With-holding agents
With-holding agents name & Address
Month
Year
NTN/FTN
Details of Sales Tax Deducted during the Month

(attach additional sheets is required)
Sr.
#
Name of supplier
NTN
No. of
invoices
Total Sales tax

charged
Sales tax
deducted
Total Sales Tax Withheld during the Month

I, ______________________________ holder of CNIC No. ________________ in my
capacity as .. certify that the information given above is / are correct,
96
completed and in accordance with the provisions of the Sales Tax Act. 1990 and Rules
and Notification issued thereunder.
Dated (dd/mm/yy) . Stamp Signature .
Detail
of ST
paid
Head of Account
BO2341 Sales Tax
BO2366-Salex tax on
services
Amount
For Bank
Amount received (in words
use
(in words)
Bank Officers Sig.
Banks Stamp
Date
{C.No.3(3)-ST-L&P/07(P-I} Section Officer (P-II)

(Musarrat Jabeen)
Additional Secretary
No.FD.SR.I/3-10/2004
FINANCE DEPARTMENT
Dated Lahore, the 15th August, 2007
Subject:
FINANCIAL ASSISTANCE TO THE FAMILY OF A CIVIL SERVANT

WHO DIES WHILE IN SERVICE
Sir,
I am directed to refer to this Departments letters of even number dated 10th
November, 2004 and 1st June, 2006 on the above-mentioned subject and to say that some
clarifications have been sought from this Department on admissibility of financial
assistance to the family of a deceased civil servant as per criteria prescribed therein.
Clarifications are made as under 1.
WHAT IS THE DATE OF EFFECTIVENESS OF THE POLICY

Financial assistance is admissible to the family of a civil servant, who
expired on or after 10th November, 2004. Since Policy is effective from 1011-2004 the cases of the deceased servants who expired before 10-11-2004
are not covered by this Policy. There is no concept of extension of the Policy
to back dated cases as clarified in this Department's letter of even number
dated 01-06-2006.
2.
WHO IS A CIVIL SERVANT

Under Section 2(1 )(b) of the Punjab Civil Servants Act 1974, a civil servant
means a person who is a member of a civil service of the province or who
holds a civil post in connection with the affairs of the province, but does not
include: a person who is on deputation to the province from the Federation or any
other province or authority.
(i)
97
Finance Department
(ii)
a person who is employed on contract, or on work-charged basis, or who is

paid from contingencies; or
(iii) a person who is a worker or workman as defined in the Factories Act,
1934 or the Workmen's Compensation Act, 1923.
Employees of Autonomous Bodies / Semi-Autonomous Bodies and
Corporations are not civil servants. Therefore, the Policy meant for civil
servants, as such is not applicable to them. However, Board of Governors /
Governing Bodies of these Organizations may adopt this Policy for their
employees provided that expenditure involved is met from their own
resources without making any demand to the Finance Department for
provision of funds on this account.
3.
TO WHOM FINANCIAL ASSISTANCE IS ADMISSIBLE

In case of death of a civil servant the financial assistance will be granted to
the family as explained in Rule 4.10 of the Punjab Civil Services Pension
Rules i.e.:(a) to wife or wives in the case of a male civil servant.
(b) Husband in case of a female civil servant.
(c) Children of the civil servant.
(d) Widow or widows and children of a deceased son of the civil servant.
B.
In case the financial assistance is not payable under para-A above, it may be
granted.
(i)
to the father;
(ii) failing the father, to the mother;
(iii) failing the father and the mother, to the eldest surviving brother below
the age of 21 years;
(iv) failing (i) to (iii) to the eldest surviving unmarried sister, if the eldest
sister married or dies then the next eldest;
(v) failing, (i) to (iv) to the eldest surviving widowed sister
4.
CAN THIS RELIEF BE REFUSED

Policy notified by the Finance Department for financial assistance is across
the board. Competent authority while sanctioning financial assistance may
keep in view the prescribed criteria and may ensure that the employee is a
civil servant as explained in the preceding para-1(2). However, family of a
civil servant cannot be refused such financial assistance simply on the
grounds that financial position of the family is sound and there is no need to
provide such assistance.
5.
WHO IS FINANCIAL ASSISTANCE SANCTIONING AUTHORITY

In order to remove some ambiguity and for sake of uniformity, only the
Administrative Departments in case of provincial employees and District
Coordination Officers in case of civil servants of the District Government
will issue sanction orders in individual cases.
---------No. FD.PC-32-7/2007
98
FINANCE DEPARTMENT
Dated Lahore, the 10th September, 2007
Subject:
UP-GRADATION OF CLERICAL POSTS.
Sir,
I am directed to state that the Governor of the Punjab has been pleased to approve
up-gradation of the clerical posts with effect from 01-07-2007 as detailed below:Sr. No.
1
2
3
Designation
Junior Clerk
Senior Clerk
Assistant/Head Clerk
Existing BPS
BPS-5
BPS-7
BPS-11
Upgraded BPS
BPS-7
BPS-9
BPS-14
The incumbents of the upgraded posts will also stand upgraded and their pay will
be fixed at the stage nest above their basic pay in their lower scales.
2.
The Governor of the Punjab has also been pleased to approve that the employees
from BS-1 to BS-4 would move one scale up in their respective pay scales with effect
from 1st July, 2007.
3.
Necessary amendments in the existing Service Rules of the ministerial posts
mentioned above shall be carried out by the Administrative Departments in consultation
with the Regulations Wing of S&GAD in accordance with the laid down procedure.
4.
As a special dispensation, the annual increment falling due on 1 st December, 2007
shall be admissible to the above mentioned employees in the upgraded pay scales.
---------No. SO(TT)6-1/2007
FINANCE DEPARTMENT
Subject:
REVISED PROCEDURE: OPERATION OF PLAs.
Kindly refer to the subject cited above.

2.
Presently, the Personal Ledger Accounts (PLAs) are sanctioned under the
provisions of Rule 12.17 of the Punjab Financial Rules, Vol-l and operated under the
detailed instructions issued by the Finance Department from time to time.
3.
However, the Controller General of Accounts (CGA), after approval by the
Ministry of Finance (MOF) has decided to prescribe a new procedure for the operation of
the Personal Ledger Accounts in conformity with the New Accounting Model (NAM).
Accordingly the Personal Ledger Accounts have given a new nomenclature as Special
Drawing Accounts (SDAs).
99
Finance Department
4.
A copy of the procedure circulated by the CGA is enclosed. The Provincial
Government has since decided to adopt this policy for the operation of SDAs with effect
from 01.10.2007. The new policy shall apply to Departmental Officers / Project Directors
vis-a-vis the funds provided to them for expenditure through the defunct PLAs.
5.
Accordingly, all Project Directors / Departmental Officers; operating PLAs are
advised to approach the concerned Additional Finance Secretary in the Finance
Department through their respective Administrative Departments, for issuance of the
revised, sanction for Special Drawing Accounts (SDA), well before 1st October, 2007 in
order to ensure un-interrupted operation of accounts and implementation of development
schemes.
6.
However, Personal Ledger Accounts sanctioned for Autonomous Bodies and other
organizations / NGOs, shall continue to be governed under existing Financial Rules /
instructions issued in this regard from time to time.
7.
Notwithstanding implementation of the new policy, as above, the relevant rules,
governing the operation of PLAs, shall be suitably amended in due course to bring them
in consonance with the revised procedure.
OFFICE OF THE
CONTROLLER GENERAL OF ACCOUNTS
ISLAMABAD
No.AC-II/6-23/99/Vol-XIV/160
Saturday, July 14, 2007
Subject:
REVISED PROCEDURE : OPERATION OF PLAs
Dear Sir,
Controller General of Accounts constituted a Committee of Stakeholders to
develop NAM complaint procedure for project accounting in July 2006. Committee held
a number of sessions and developed draft procedure to improve the existing process of
maintenance of Personal Ledged Accounts. Finance Division has approved the revised
procedure which is enclosed for implementation during the Fiscal year 2007-08
immediate effect.
2.
Any problems encountered during the implementation process may please be
communicated to this office for rectification.
---------REVISED PROCEDURE FOR OPERATION OF SPECIAL DRAWING
ACCOUNTS (SPA)
The existing Personal Ledger Accounts will be renamed as Special Drawing
Accounts (SDA). Following procedures for operation of SDA will be observed w.e.f
01.07.2007 to overcome the existing accounting problems relating to these accounts:
1.
Provisions contained in Chapter 10 and 17 of the Accounting Policies and
Procedures Manual (APPM) will be observed / implemented.
100
2.
SDAs shall only be established with the approval o1 MOF/FD, in consultation with
CGA/AG.
2.1 RECORDING OF EXPENDITURE
(a)
The SDA cheques will be drawn by authorized signatories of these accounts.

The cheques of SDA shall contain .a code number (cost center code or
project code as per Budget). This code will be used for entry by the DAO/TO
on receipt of SDA cheques for endorsement alongwith schedule of payment
in prescribed format (Annex-A) and also on receipt of paid cheques from
SBP/NBP. Separate SDA will be used for each project.
(b)
The drawing authorities will ensure that no money is drawn from these
accounts unless it is required for immediate disbursement. Moneys will not
be drawn for keeping into a bank account or in chest. A certificate to this
effect will be recorded on the Schedule of Payment mentioned in Para (a)
above.
On release of funds to SDA, the funds released will be noted in the
Appropriation Register and no expenditure will be recorded by the DAO/TO
at this stage. The expenditure shall be recorded in the accounts when
endorsement is given on the cheques by the DAO/TO and Appropriation
Register will be updated against relevant budget head. The expenditure shall
be recorded in the Consolidated Fund of the respective Federal or Provincial
Governments. The accounting entry will be.
(c)
Dr.
Detailed expenditure head
Cr
SDA Cheques
(d)
No endorsement will be made by the DAO/TO on the cheques presented after

30th June of the financial year in which cheques are issued.
(e)
Separate head of account for SDA cheques clearing account will be opened
in the COA.
2.2 BUDGETING AND RECONCILIATION:

(a)
The drawing authorities shall be responsible for preparation and submission

of detail object wise budget estimates to the MOF/Finance Department for
budgeting process.
(b)
The drawing authorities shall be primarily responsible for the recording and
accounting of the expenditure on a daily basis. On a monthly basis (by 7th of
each month), the drawing authorities will reconcile expenditure with
DAO/TO and ensure its inclusion in the monthly accounts.
(c)
The drawing authorities of a project will report project expenditure to the

DAO/TO in form at Annex-B.
2.3. POST AUDIT:
101
Finance Department
(a)
The drawing authorities will submit monthly account of expenditure

supported with copies of paid vouchers to the concerned AG/DAO/TO for
post audit purpose by 15th of each month.
(b)
The DAOs will carry out 100% post audit themselves, whereas TOs will
submit these accounts to the concerned Accountant General for requisite post
audit.
2.4. GENERAL
The above revised business process will not be applicable to departmentalized
Accounting Offices and to those accounts in which the Government does not provide
funds through budget.
----------
SCHEDULE OF SPECIAL DRAWN ACCOUNT
102
Annex-B
PROJECT EXPENDITURE STATEMENT

Month / Year
Brief Description of the year...................................................................................
................................................................................................................................
................................................................................................................................
................................................................................................................................
Amount in Rupees
Current
Previous
year
year
DESCRIPTION
Budget for the Project
Expenditure during the Month
Progressive Expenditure during the year
Up to date Expenditure since beginning of the Project
DDO Signature / Stamp

---------No. PD.6-81/2004-05
FINANCE DEPARTMENT
Dated Lahore, the 22nd September, 2007
Subject:
PAYMENTOF ELECTRICITY DUES TO WAPDA
Kindly refer to the subject noted above.
103
Finance Department
2.
The Finance Department had been making upfront payments to WAPDA on
account of electricity dues of various government departments. This policy was adopted
to ensure timely payment of electricity dues to avoid disconnection and surcharge on late
payment. However, it was noticed that in many cases duplicate payments were being
made to WAPDA with both the Finance Department and the Government Agency paying
electricity dues. Numerous such cases were reported to the Finance Department by the
government agencies. Further, WAPDA was raising demand against connections which
were not functional and in many cases against those which were not owned by the
departments. The problem was more acute in case of TMAs some of which conducted a
survey with the WAPDA teams to identify such connections and have these de-notified as
government connections.
3.
After examining the matter in detail in the Finance Department, it has been decided
to review the current policy of making upfront payments to WAPDA. The following
instructions are being circulated for strict compliance by all Government
Departments/Attached Departments/Autonomous Bodies and all tiers of the Local
Governments:
All Government Departments/ Attached Departments/ Autonomous Bodies would
be fully responsible for the payment and clearance of electricity dues. No payment would
be made by the Finance Department on behalf of any government agency in future.
As far as the District Governments and TMAs are concerned, they would be
fully responsible for the payment of WAPDA dues more so because they are receiving an
assured sum every month from the Provincial Government under the PFC Award.
The problem of defective meters is being taken up on priority basis with
WAPDA. WAPDA is being requested to replace defective meters after consulting the
concerned government agency.
---------No.FD.PC-32-7/2007
FINANCE DEPARTMENT
Subject:
UP-GRADATION OF CLERICAL POSTS
Sir,
I am directed to refer to this Department's notification of even number dated 10th
September, 2007 on the above-mentioned subject and to state that Governor of the Punjab
has been pleased to sanction one special advance increment to Junior Clerks, Senior
Clerks, Assistants and Head Clerks in their upgraded scales. It has also been sanctioned to
the employees in BS-1 to BS-4, in their moved up scales. This special advance increment
will be admissible with effect from 01-09-2007.
FINANCE DEPARTMENT
104
Dated Lahore, the 17th October, 2007

NOTIFICATION
No. FD(FR)11-5/82 (P-III). In exercise of the powers conferred vide sub-rule 2 (e) of
Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the
Punjab is pleased to confer, on the Director General, Monitoring & Evaluation, Planning
& Development Department, Punjab, Lahore, the financial powers of an Administrative
Department as prescribed in Part-1, Powers Common To All Departments of the Second
Schedule to the Rules ibid.
2.
Notification of number even, dated 29.03.20D7, shall stand withdrawn.

----------No. SO(TT)6-1/2007
FINANCE DEPARTMENT
Dated Lahore, the 26th October, 2007
Subject:
REVISED PROCEDURE: OPERATION OF PLAs
Kindly refer to this Departments letter of even number dated 11-09-2007 on the
subject cited above.
2.
In pursuance of the introduction of the revised procedure for the conversion of
PLAs into SDAs certain quarters have sought clarification in the matter of
implementation of the new procedure, specifically in the context of the fact that the salary
component was also being paid from the erstwhile PLAs. It has accordingly been decided
to issue the following guidelines for facilitating the transition to the new system.
3.
The Project Directors and other Departmental Officers authorised to operate SDAs
will follow the following procedure while sending the cases to Finance Department for
issuance of revised sanctions for SDAs;
Salient features of Special Drawing Accounts
(i)
Special Drawing Accounts will henceforth only be sanctioned for Project

Directors/Departmental Officers/DCOs for operation of the funds released
from regular budget. However, PLAs sanctioned for Autonomous Bodies,
Non-Governmental Organisations / institutions, Sugar Cane Cess Fund and
PLAs operated through funds provided by Autonomous Bodies (operated by
governmental officers) shall continue to be operated as such in the previous
mode.
(ii)
The unspent balances in a Special Drawing Account shall invariably lapse to

government at the close of a financial year.
(iii) As compared to the operation of the PLAs in the Public Account of the
Province the Special Drawing Accounts shall exclusively be operated in the
Provincial Consolidated Fund - in a regular budgetary mode.
105
Finance Department
(iv) Funds will be allocated in the budget estimates of a financial year in normal
itemized mode for schemes/programme/projects allowed to be operated
through SDAs.
(v)
The operators of SDAs, while issuing each cheque shall be required to

submit object-wise details of expenditure (in the prescribed schedule)
included in the amount of the cheque to the District Accounts
Officers/Treasury Officers for endorsement / authorisation.
(vi) The District Accounts Officer/Treasury Officer will record the entries of
expenditure object-wise in his books of accounts, as prescribed, against
relevant objects as indicated by the operator of the SDA.
(vii) The Operator of the SDA will be required to submit monthly accounts of
expenditure supported with copies of paid vouchers to the concerned
AG/DAO/TO for post audit purpose by 15th of month following the month
in which expenditure was incurred.
Steps for conversion of PLA into SDA
(i)
The operator of the PLA will freeze the expenditure on a certain date and get
the balance reconciled/verified and transferred to the Provincial Consolidated
Fund from the Public Account by the DAO/TO concerned, beside,
surrendering the un-used cheque books to concerned DAO/TO. Thereafter,
no expenditure shall be incurred / allowed in the existing PLA mode. The
certified unspent balance giving object-wise details shall be communicated to
the Finance Department for reauthorisation in SDA mode.
(ii)
The operator of existing PLA (except DCOs), in case he/she is head of the
department, will approach the Social Services/Economic Services/Local
Government Finance Wing of the Finance Department; as the case may be,
for issuance of fresh sanction for Special Drawing Account (SDA) in lieu of
existing Personal Ledger Account (PLA). Others will approach the concerned
wing of Finance Department through the respective Administrative
Department for issuance of sanction, as above.
(iii) The DCOs operating the PLAs will send proposals for its conversion to
SDAs direct to the Local Government Finance Wing of the Finance
Department by following the above mentioned procedure.
(iv) On receipt of certificate about available balance in the PLA, along-with
object-wise details of expenditure to be incurred against available balance in
future under a particular function/grant, equivalent funds will be
allocated/authorised through fresh sanction for release of funds (itemised), in
anticipation to the provision of funds through supplementary grant during
financial year 2007-08, to be operated through sanction of Special Drawing
Account (SDA), draft specimen sanctions are annexed at Annexure 5l & II.
(v)
Before issuing the sanction for SDA (by the respective wing), Project Code,
DDO Code/Cost Centre etc will be allotted by the Budget Wing of the
Finance Department for the funds to be released to SDA,
current/development funds, as the case may be.
106
(vi) The Special Drawing Accounts will be operated with the authorisation from
AG/DAO, who shall issue a new cheque book to the authorised officer
(operator of account) after affixing stamps of Special Drawing Accounts
on the available PLA cheque books, till receipt of fresh stocks from the
Security Printing Corporation of Pakistan. The Accountant General,
Punjab will place indent for printing of new cheque books with the
Security Printing Corporation of Pakistan, Karachi.
(vii) The cheques against valid accrued liabilities will be issued by the operators
of the SDAs in accordance with the procedure already circulated.
(viii) Starting with the financial year 2008-09 the Project Directors/other
Departmental Officers authorised to operate SDAs will be required to
demand funds by providing object-wise details through normal mode. The
Finance Department will allocate/release such funds after approval of the
Provincial Assembly on 1st July, 2008, which shall be reflected in the budget.
(ix) The PDs and other DDOs may sanction re-appropriation of funds for a SDA
under the powers delegated under the Delegation of Financial Power Rules
2006.
(x)
4.
The PDs and other DDOs operating the SDAs will also be required to submit
1st and 2nd Statements of Excesses and Surrenders pertaining to funds
release for SDAs.
An early action in the matter is requested please.

---------Annex-I
Subject:
OPERATION OF SPECIAL DRAWING ACCOUNT (SDA) IN

FAVOUR OF
Will the Section Officer, Government of the Punjab, .............. Department kindly
refer to his letter No. ........ Dated ..... the subject cited above?
2.
In pursuance to the policy/instructions regarding the conversion of PLAs into
SDAs, Finance Department agrees to sanction and release a sum of Rs. .........
(Rupees.........................only), in anticipation to the provision of funds through
supplementary grant during current financial year, 2007-08, against equivalent amount
surrendered/credited from the PLA/Public Account, for making expenditures by operating
Special Drawing Account (SDA), maintained by the Treasury Officer, Lahore/District
Accounts Officer, ......., with the following
details;
(A)
(B)
Establishment Charges.
(i)
Pay of Officers.
(ii) Pay of other staff
(iii) Regular Allowances
(iv) Other Allowances
Rs..................................
Rs..................................
Rs. ................................
Rs. ................................
Operating Expenses
(i)
Communications.
Rs..................................
107
Finance Department
(ii)
(iii)
(iv)
(v)
(C)
(D)
Utilities.
Occupancy Costs
Travel Transport
General
Rs..................................
Rs..................................
Rs. ................................
Rs. ................................
Expenditure on Acquiring of Physical Assets

(i)
Purchase of Building
Rs. ................................
(ii) Computer Equipment
Rs. ................................
(iii) Purchase of Transport
Rs. ................................
Repairs & Maintenance
(i)
Transport
Rs. ................................
(ii) Machinery & Equipment
Rs. ................................
3.
Finance Department further agree to allow the utilization of above funds through
the operation of Special Drawing Account (SDA) sanctioned for the purpose and the
operator of the SDA will follow the procedure prescribed/circulated by the Finance
Department vide SO (TT) 6-1/2007 dated 11th September, 2007.
4.
The expenditure will be debitable under Grant No PC ............, (mention
Functional Classification, cost centre / DDO code etc), during the financial year 200708.
5.
Administrative Department may get the Audit Copy authenticated by the Finance
Department accordingly.
SECTION OFFICER (-)
FINANCE DEPARTMENT
To
Section Officer ()
Government of the Punjab
Department
No & Date Even
A copy is forwarded for information and necessary action to;
(i)
The Budget Officer I & Budget Officer (concerned), Finance Department.
(ii) The Chief Inspector of Treasuries, Finance Department.
SECTION OFFICER (-)
FINANCE DEPARTMENT
---------Annex-II
No. SO(TT)6-2/2007
FINANCE DEPARTMENT
Dated Lahore, the
2007
108
To
The _____________________
_________________________
_________________________
Subject:
OPERATION OF SPECIAL DRAWING ACCOUNT (SDA)
Sanction is hereby accorded to the operation of the following Special Drawing

Account (SDA), to be operated as mentioned hereunder, in terms of Rule 12.17 (a) of the
Punjab Financial Rules Volume-I;
(i) Title of the Account
(ii) Name/Designation of the Officer(s) authorised to operate the
Account.
(iii) Name of the District Accounts Officer/Treasury Officer where
the account will be operated.
(iv) Purpose of the Account.
(v) Grant Number/Functional classification under which the
Account will be operated.
2.
The Special Drawing Account (SDA) shall be maintained in accordance with the
provisions of Rules 12.19 & 12.20 of the Punjab Financial Rules, Volume-1, read with
revised procedure for operation of Special Drawing Accounts, circulated by Finance
Department circular letter No. SO(TT)6-1/2007, dated 11th September, 2007. The rules
are reproduced hereunder;
3.
The Drawing Officers are required to keep the Cheque book in their personal
custody under Rule 2.13 (c) of the Punjab Financial Rules Volume-1, which lays down
that;
...................................................................................... Each Chequebook must
be kept under lock and key in the personal custody of the Drawing Officer,
who, when relieved, should take a receipt for the correct number of cheques
made over to the relieving Government Servant.........................................
....................................................
4.
The sanction for release of funds (in an itemised budgetary mode) for Special
Drawing Account will be issued by the Finance Department from time to time. The
Drawing Officers should ensure that no over withdrawals are made from the account.
Besides, the operation of the SDA will be subject to following conditions;
(i)
No withdrawals from Special Drawing Accounts are permissible as

advance withdrawals, or for en-block transfer of funds in commercial
banks/DFIs (Development Financial Institution).
(ii)
Withdrawals from Special Drawing Accounts shall only be admissible, if

these are required to meet validly accrued liabilities/booked expenditure,
duly pro-audit, where so required.
109
Finance Department
(iii) No cheques may be withdrawn for Self unless these are expressly meant
for the recoupment of working balance where so authorized; and
(iv) All payments through Special Drawing Account should be invariably
made through "Crossed Cheques" in the name of valid payees only.
5.
The instructions contained in this department's circular No. IT (FD) 3-6/92, dated
16.12.1992 may also be kept in view while operating the Special Drawing Account.
6.
The instructions contained in the Auditor General of Pakistans letter
No. 22-AC-II/6-23/99-Vol. VII, dated 08.02.2002 circulated by this department vide No.
SO (TT) 3-5/88.Pt-l, dated 19-08.2002 may also be kept in view while operating the
Special Drawing Account.
7.
The Special Drawing Account shall be subject to audit in accordance with the rules.
(FARAKH MURTAZA KHAN)
Under Secretary (Tech. Try)
No. & Date Even

A copy is forwarded for information to:(i)
The Accountant General Punjab, Lahore.
(ii) The District Accounts Officer, ..
(iii) The Treasury officer, Lahore.
Intimation about opening of Special Drawing Accounts may kindly be sent to
the Finance Department immediately.
(FARAKH MURTAZA KHAN)
Under Secretary (Tech. Try)
---------No. SO(TAX)6-1/2007
FINANCE DEPARTMENT
Dated Lahore, the 5th November, 2007
Subject:
REVISED PROCEDURE : OPERATION OF PLAs
Kindly refer to this departments letter of even number dated 11-09-2007 and 2610-2007 on the subject noted above.
2.
It has been observed by the Finance Department that the process of conversion of
PLAs into Special Drawing Accounts (SDAs) is proceeding at a very slow pace, thereby
defeating the purpose of our earlier instructions. The Finance Department has already
been issued instructions out lining necessary steps to be taken by the operators of PLAs
before approaching the Finance Department for issuing of new sanctions for Special
Drawing Accounts (SDAs). Considering all of the above and in order to report
compliance to the Federal Government and Controller General of Accounts, strict and
immediate implementation of the said procedure is required. Therefore, the Finance
110
Department has decided that all PLA operators are required to complete all formalities for
transition to the new system with effect from 10 th November, 2007. Payments made
through PLA cheques (old mode) on or after this date will not be entertained by the
District Accounts Officers/Treasury Officer.
---------No. SO(TAX)1-19/97
FINANCE DEPARTMENT
Subject:
DEPOSIT OF SALES TAX BY WITHOLDING AGENTS
Sir,
I am directed to enclose herewith a copy of Government of Pakistan (Revenue
Division), Central Board of Revenue letter No.C.No.3(10)ST-L&P/07 dated 20.09.2007
on the subject noted above. The Central Board of Revenue has instructed that the
Government Departments which are not registered for sales tax as taxpayers, shall use
their FTN (Free Tax Number) for the purpose of deposit of sales tax withheld on
purchases made by them from registered/ unregistered suppliers (copy of FTN list is
enclosed). In case a department does not have any FTN it should obtain the same from
the Central Board of Revenue, Islamabad.
2.
I am to request that while making purchases of taxable goods, the provisions of the
aforesaid rules may kindly be adhered to. The provisions of these rules may kindly be
conveyed to all offices under your kind control for strict compliance.
---------GOVERNMENT OF PAKISTAN
COLLECTORATE OF SALES TAX & FEDERAL EXCISE
4-Fane Road, Kasuri Tower, Lahore
No.ST&FE/PSC/117/2007/1052
Subject:
dated 20.09.2007
DEPOSIT OF SALES TAX BY WITHOLDING AGNETS
Kindly refer to Central Board of Revenues letter No.C.No.3(10)ST-L&P/07 dated

20.09.2007 on the subject cited above (Copy enclosed).
The Central Board of Revenue has instructed that the Government Department
which are not registered for sales tax as taxpayers, shall use their FTN (Free tax Number)
for the purpose of deposit of sales tax withheld on purchases made by them from
registered / unregistered suppliers (copy of FTN list is enclosed). In case of department
does not have any FTN it should obtain the same without delay.
3.
It is requested to kindly direct all respective departments under your supervisory
jurisdiction to make requisite arrangements to adopt the envisaged procedure. In case of
any queries, Mr. Ahmed Affan, Assistant Collector, Public Sector Procurement Cell has
been designated as the contact person and may be corresponded with on 042-9213211.
111
Finance Department
4.
It is requested to issue requisite instructions accordingly. The Collectorate of Sales
Tax & Federal Excise, Lahore assures of requisite assistance during this transition.
---------GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
(Revenue Division)
Sales Tax & Federal Excise Wing
No.3(10)ST-L&P/07
Subject:
dated 20.09.2007
DEPOSIT OF SALES TAX BY WITHOLDING AGNETS
I am directed to refer to the subject noted above and to say that it has been decided
that the government departments, which are not registered for sales tax as taxpayer, shall
use their FTN (Free Tax Number) for the purpose of deposit of sales tax withheld on
purchases made by them from registered/un-registered suppliers. A list of FTN is also
attached herewith. The Collectorate should also ensure that the departments not having
any FTN would obtain the same at the earliest.
2.
The Collectorates shall ensure that all withholding agents within their jurisdiction
deposit the withheld amount of sales tax for provisions of two months, if not already
deposited, in the authorized branches of National Bank of Pakistan.
---------FTN
0010000
0010100
0010200
0010300
0010400
0010500
0010600
0010700
0010800
0010900
0011000
0011100
0011200
0011300
0011400
0011500
0011600
0011700
0011800
Name
FEDERAL GOVERNMENT
CABINET DIVISION
ESTABLISHMENT DIVISION
COMMERCE DIVISION
MINISTRY OF COMMUNICATIONS
CULTURE, SPORTS AND YOUTH AFFAIRS DIVISION
DEVEFENCE DIVISION
DEFENCE PRODUCTION DIVISION
STATISTICS DIVISION
EDUCATION DIVISION
ENVIRONMENT DIVISION
FINANCE DIVISION
REVENUE DIVISION
FOOD, AGRICULTURE AND LIVESTOCK DIVISION
FOREIGN AFFAIRS DIVISION
MINISTRY OF HEALTH
HOUSING AND WORKS DIVISION
INDUSTRIES, PRODUCTION AND SPECIAL INITIATIVES DIVISION

0011900
0012000
0012100
0012101
0012200
0012300
0012400
0012500
0012600
0012700
0012800
0012900
0013000
0013100
0013200
0013300
0013400
0013500
0013600
0013700
0013800
0013900
0014000
0014100
0014200
0014201
0014300
0020000
0020200
0020300
0020400
0020500
0020600
0030000
0030100
0030200
0030300
0040000
0050000
0050100
0050200
MINISTRY OF INFORMATION AND BROADCASTING

INFORMATION TECHNOLOGY AND TELE-COMMUNICATIONS
DIVISION
INTERIOR DIVISION
NATIONAL DATABSE AND REGISTRATION AUTHORITY
KASHMIR AFFAIRS AND NORTHERN AREAS DIVISION
LABOUR AND MANPOWER DIVISION
OVERSEAS PAKISTANIS DIVISION
LAW, JUSTICE AND HUMAN RIGHTS DIVISION
LOCAL GOVERNMENT AND RURAL DEVELOPMENT DIVISION
MINORITY AFFAIRS DIVISION
NORCOTICS CONTROL DIVISION
PARLIAMENTARY AFFAIRS DIVISION
PETROLEUM AND NATURAL RESOURCES DIVISION
PLANNING AND DEVELOPMENT DIVISION
POPULAR WELFARE DIVISION
PRIVATIZATION AND INVESTMENT DIVISION
PORTS AND SHIPPING DIVISION
PAKISTAN RAILWAYS
RELIGIOUS AFFAIRS AND ZAKAT AND USHR DIVISION
SCIENTIFIC AND MICROBIOLOGICAL RESEARCH DIVISION
SOCIAL WELFARE AND SPECIAL EDUCATION DIVISION
STATES AND FRONTIER REGIONS DIVISION
MINISTRY OF TEXTILE INDUSTRY
TOURISM DIVISION
MINISTRY OF WATER AND POWER
WATER AND POWER DEVELOPMENT AUTHORITY
WOMEN DEVELOPMENT DIVISION
GOVERNMENT OF PUNJAB
HOUSING URBAN DEVELOPMENT AND PUBLIC HEALTH
ENGINEERING DEPARTMENT
INDUSTRIES AND MINERAL DEVELOPMENT DEPTT:
IRRIGATION AND POWER DEPARTMENT
MINISTRY OF AGRICULTURE
MINISTRY EDUCATION
GOVERNMENT OF SIND
CABINET DIVISION
HEALTH DEPARTMENT
MINES AND MINERAL DEVELOPMENT
GOVERNMENT OF BALOCHITAN
GOVERNMENT OF N.W.F.P
MINISTRY OF IRRIGATION AND POWER
BENEVOLENT FUND BOARD
112
113
0060000
0070100
0070200
0070300
0070400
0070500
0070600
0070700
0070800
0070900
0071000
0071100
0071200
0071300
0071400
0071500
0071600
0071700
0071800
0071900
0072000
0072100
0072200
0072300
0072400
0072500
0072600
0072700
0072800
0072900
0073000
0073100
0073200
0073300
0073400
0073500
0073600
0073700
0073800
0073900
0074000
0074100
Finance Department
GOVERNMENT OF A.J.K
EMBASSY OF ISLAMIC REPUBLIC OF AFGHANISTAN
EMBASSY OF ARAB REPUBLIC OF EGYPT
AUSTRALIAN HIGH COMMISSION
EMBASSY OF AUSTRIA
EMBASSY OF THE REPUBLIC OF AZERBAIJAN
OF THE KINGDOM OF BAHRAIN
BANGLADESH HIGH COMMISSION
EMBASSY OF BRAZIL
EMBASSY OF BULGARIA
CANADIAN HIGH COMMISSION
EMBASSY OF CHINA
EMBASSY OF CZEC REPUBLIC
EMBASSY OF ERITREA
EMBASSY OF FINLAND
EMBASSY OF THE FRANCE
EMBASSY FO THE GERMANY
EMBASSY OF THE NETHERLAND
EMBASSY OF THE REPUBLIC OF HUNDARY
HIGH COMMISSION OF INDIA
EMBASSY OF THE REPUBLIC OF INDONESIA
EMBASSY OF ISLAMIC REPUBLIC OF IRAN
OF ISLAMIC REPUBLIC OF PAKISTAN
EMBASSY OF ITALY
EMBASSY OF JAPAN
EMBASSY OF JORDAN
KENYA HIGH COMMISSION
EMBASSY OF THE REPUBLIC OF SOUTH KOREA
EMBASSY OF KUWAIT
EMBASSY OF LEBANAN
HIGH COMMISSION OF MALAYSIA
EMBASSY OF THE KINGOF MOROCCO
EMBASSY OF NEPAL
NIGERIA HIGH COMMISSION
ROYAL NORWEGIAN EMBASSY
EMBASSY OF PHILIPPINE
EMBASSY OF POLAND
EMBASSY OF THE STATE OF QATAR
EMBASSY OF REPUBLIC OF POLAND
EMBASSY OF ROMANIA
EMBASSY OF THE RUSSIAN FEDERATION
EMBASSY OF SAUDI ARABIA

0074200
0074300
0074400
0074500
0074600
0074700
0074800
0074900
0075000
0075100
0075200
0075300
0075400
0075500
0075600
0075700
0075800
0075900
0076000
0077100
0076000
0076900
0077000
0076700
0077800
0078200
0076800
0077200
0078400
0078100
0077900
0070200
0078000
0076500
0077000
0077400
0077700
0077600
0076100
0077300
HIGH COMMISSION OF SRI LANKA

SOUTH AFRICAN HIGH COMMISSION
EMBASSY OF JAPAN
EMBASSY OF SWEDEN
EMBASSY OF SWITZERLAND
ROYAL THAI EMBASSY
EMBASSY OF TURKEY
EMBASSY OF UK
EMBASSY OF UKRAINE
EMBASSY OF UNION OF MYANMAR
EMBASSY OF THE UNITED ARAB EMIRATES
EMBASSY OF UNITES STATES OF AMERICA
EMBASSY OF UZBIKISTAN
UNITED NATIONS
WORLD BANK
BRITISH CONCIL
EMBASSY OF DPR OF KOREA
EMBASSY OF TAJIKISTAN
EMBASSRY OF THE TURKMENISTAN
EUROPEAN UNION DELEGATION OF THE EUROPEAN
COMMISSION TO PAKISTAN
EMBASSY OF THE REPUBLIC OF IRAQ
INTERNATIONAL COMMITTEE OF THE RED CROSS(ICRC)
EMBASSY OF THE REPUBLIC KAZAKHSTAN
THE ASIAN DEVELOPMENT BANK
EMBASSY OF DENMARK
EMBASSY OF THE SYRIAN ARRAB REPUBLIC
EMBASSY OF SULTANATE OF OMAN
EMBASSY OF THE REPUBLIC OF THE SUDAN
HIGH COMMISSION OF BRUNAI DARUSSALAM
EMBASSY OF THE ARGENTINA REPUBLIC
EMBASSY OF THE REPUBLIC OF TUNISIA
ISLAMIC CHAMBER OF COMMERCE AND INDUSTRY
EMBASSY OF BOSNIA AND HERZEGOVINA
EMBASSY OF BELGIUM
EMBASSY OF REPUBLIC OF CUBA
EMBASSY OF PALESTINE
JAPAN INTERNATIONAL COOPERATION AGENCY (JICA)
EMBASSY OF THE SOCIALIST REPUBLIC OF VEITNAM
EMBASSY OF LIBYA
EMBASSY OF PORTUGAL
EMBASSY OF MAURITIUS HIGH COMMISSION
EMBASSY OF THE REPUBLIC (GREECE)
114
115
Finance Department
No. IT(FD)3-4/2002.Vol-IX
FINANCE DEPARTMENT
Subject:
TRANSFER OF APPROVED BUDGETED AMOUNTS BETWEEN

LOCAL GOVERNMENTS FOR EXECUTION OF DEVELOPMENT
SCHEMES.
It has come to the notice of the Finance Department that development funds
mutually transferred by the District / City District Governments to Tehsil / Town
Municipal Administrations and Union Administration in terms of Section 109(2) of the
PLGO 2001 (as amended), read with the policy instructions contained in Finance
Departments letter No. !T(FD)3-4/2002 Vol-III dated 22.02.2003 and LG&CDs
Department letter No. SO.D-H(LG)9-10/04(P) dated 5.10.2007 partake the mode of
upfront / advance cash transfer to the recipient local government, Such lump sum cash
transfers are reflected as a one time expenditure in the accounts of the local government
transferring the funds, whereby the incurrence of actual expenditure on ground is not
reflected, making it difficult to track the progressive expenditure against the respective
schemes.
2.
In order to rectify the said accounting anomaly, it is advised that the budgeted
amounts intended for transfer, as above, shall only be allocative in nature, and would not
be transferred upfront / lump sum in cash to the executing local government. However,
the latter shall submit bills as prescribed, on the basis of actual work done for pre-audit to
the respective Accounts Officer in terms of Section 114(2)(c) ibid for issuance of
cheque(s) in discharge of valid accrued liability.
---------No. SO(TT)6-1/2007
FINANCE DEPARTMENT
Subject:
REVISED PROCEDURE: OPERATION OF PLAs
Kindly refer to this departments letter of even number dated 11-09-2007, 26-102007, 05-11-2007 and 16-11-2007 on the above noted subject.
2.
Certain autonomous bodies / institutions, specially the autonomous medical
institutions (AMIs) have stated that their existing PLAs are fed by the funds received
from the government, as well as their own receipts, including donations. The latter funds
are being operated / utilized as per their respective statutes / rules. It is apprehended that
their financial operations, vis-a-vis their own receipts, may be adversely affected by the
116
new system of SDAs, specially in the context of lapseability of funds at the close of
financial year.
3.
It, has therefore, been decided that those Autonomous Bodies the PLAs whereof
are funded through dual source, as above, may get a SDA sanctioned for governmental
funds, while their PLAs pertaining to own source receipts shall continue to be operated in
the old mode.
---------No. SO(TT)12-2/2007
FINANCE DEPARTMENT
Dated Lahore, the 5th December, 2007
Subject:
MINUTES OF THE MEETING WITH THE DISTRICT ACCOUNTS

OFFICERS / TREASURY OFFICERS HELD UNDER THE
CHAIRMANSHIP OF THE FINANCE SECRETARY ON 5 TH
NOVEMBER, 2007-12-09
Kindly refer to the subject noted above.

2.
Please find enclosed a copy of the minutes of the meeting for information and
necessary action.
---------MINUTES OF THE MEETING WITH THE DISTRICT ACCOUNTS
OFFICER / TREASURY OFFICERS HELD UNDER THE CHAIRMNSHIP
OF THE FINANCE SECRETARY ON 5TH NOVEMBER, 2007
The Finance Secretary chaired a meeting held on 5.11.2007 with all District
Accounts Officers / Treasury Officers in the Punjab. The meeting was called to discuss
important issues emanating in the context of introduction of the new procedure of
operation of Special Drawing Accounts (SDAs) in lieu of Personal Ledger Accounts
(PLAs). Other administrative and technical matters relating to the output and efficiency
of the DAOs/TOs were also discussed in the meeting.
2.
The Finance Secretary while welcoming the participants highlighted the
complementary role of District Accounts Officers in proactively assisting the Provincial
and District Governments in the prompt accountal of their receipts, through timely
reconciliation, improved financial management and accurate accounting. In this regard,
their attention was -drawn to the expectations of our international partners who have
undertaken a Public Financial Management and Accountability Assessment as per the
international best practices on the basis of various indicators, giving different ratings in
its report issued in May, 2007. This report points out to the weaknesses and deficiencies
in our systems, which warrant improvement. Pertinently, the aid given by the donors is
regulated vis-a-vis the credit ratings so assigned by them.
3.
Coming to the main issue, the Finance Secretary stated that the CGA after approval
by the MoF has replaced the old system of PLAs by SDAs. The new system has been
117
Finance Department
essentially designed to ensure tracking of expenditures incurred through PLAs. It, was
therefore, imperative to implement the new system in letter and spirit, as per the
instructions issued by the CGA and circulated by the F.D. vide Nos. SO(TT)6-1/2007
dated 11.09.2007 and 26.10.2007. It was also pointed out that originally the new system
was to be implemented w.e.f. 1.7.2007, however in order to allow for the teething issues,
the system was being implemented w.e.f. 1.10.2007. Therefore, the practical operation of
existing PLAs shall stop w.e.f. 10.11.2007.
4.
The Finance Secretary informed the participants about the dis-satisfaction shown
by the Chief Secretary with regard to the shortfalls in the collection of provincial and
district receipts, the assigned targets whereof were not being met by the collecting
agencies. The Chief Secretary was pleased to direct that the revenue targets shall also be
shared with the DAOs who will assist in matching the targets and sending monthly
reports to the F.D. upfront, in a format designed by the Budget Wing. Similarly, payments
made by AG(Pb)/DAOs/TOs on daily basis would be monitored by the F.D through of
reports generated by DAOs in a given format. The DAOs were again advised to make the
reconciliation cells more effective so that figures of receipts and payments were
reconciled timely with the DCOs/SBP/NBP so as to improve their financial management
systems and monitoring of cash flows. They were also advised to submit monthly
accounts regularly to the A.G. Punjab, beside the timely submission of plus minus
statements of PLAs to the Finance Department regularly.
5.
The District Accounts Officers also raised certain points relating to shortages of
staff in their offices, which was one of the reasons for weaknesses in the prompt
discharge of their assigned functions. They also pointed out to the lack of interest on the
part of the District Government Offices, vis-a-vis the reconciliation of accounts. They
also stated about their difficulties with regard to implementation of P1FRA due to lack of
technical assistance in addressing system related break-downs. They also requested to fill
in the vacant posts, or allowing filling up of some posts upfront on contract basis,
whereby the Finance Secretary was pleased to agree to this proposal.
6.
The representative of the A.G. (Pb) did not attend the meeting.
THE FOLLOWING IS THE GIST OF DIRECTIONS ISSUED IN THE
MEETING
1.
That the conversion of PLAs to SDAs shall invariably start w.e.f. 10.11.2007,
wherefrom no PLA cheques would be entertained. The DAOs/TOs shall
assist the local offices in the conversion process.
2.
The. District Accounts Officers shall play an active role in reporting receipts
and payments of provincial and district governments by sending
periodical/daily reports on the format prescribed by Finance Department.
3.
The Finance Department will consider providing 2-3 computer operators to

each DAO on contract to help in the implementation of PIFRA.
4.
The DAOs shall take steps to cut down public complaints as the Ombudsman
had been taking a serious view in such matters, and recommending
disciplinary actions against them under E&D Rules.
118
5.
In view of the mishap regarding short receipt of stamps by the Treasury Office,
Lahore the DAOs/TOs shall invariably depute head treasurers to collect stocks (from
Railway Station) of stamps despatched by the Controller of Stamps, Karachi.
6.
The Finance Department shall provide revenue targets of provincial and district
governments to the DAOs for matching actual receipts booked in accounts.
---------No. W&M 1-31/2007
FINANCE DEPARTMENT
Subject:
FINANCIAL DISCIPLINE MEASURES
In pursuance of the approval granted by the competent authority, the following

financial discipline measures are being enforced with immediate effect for strict
compliance by all concerned:
(i)
No additional funds will be released for the execution of new schemes not
included in the ADP. The term new scheme will also include a scheme which
was administratively approved and duly tendered for but in respect of which
no work order was issued.
(ii)
There will be a complete ban on the purchase of new and expensive imported
vehicles against the current or development budgets. Any departure, if
warranted under unavoidable circumstances, will only be allowed with the
approval of the Chief Minister.
(iii) There will be a ban on purchase of durable goods / machinery, and

equipment, save those under the development schemes duly approved and
under execution.
(iv) Supplementary grants shall only be admissible in extremely emergent cases.
(v)
No upfront releases will be made by the District Governments to TMAs/UAs

for the schemes to be executed by them. Funds will be released subject to the
preparation of cash plans/work plans and submission of vouched accounts by
the respective TMAs/UAs. All codal formalities will be observed before
release of funds. Attention is also invited to Finance Departments letter No.
IT (F.D)3-/2002 Vol - IX dated 19.11.2007 issued in this regard.
(vi) Monthly PFC releases to the local governments shall be regulated on the
basis of actual receipts of the provincial government. Amounts released
earlier would be accordingly adjusted to allow for this.
(vii) Obligatory expenditures like salaries, pensions, debt-servicing/other charged
expenditures, purchase of medicines, essential M&R, flood protection and
relief measures will NOT be affected by the general restrictions.
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119
Finance Department

FINANCE DEPARTMENT
NOTIFICATION
No.RO(Tech) FD 18-44/2006. In exercise of the powers conferred upon him under
Article 119 of the Constitution of the Islamic Republic of Pakistan, 1973, the Governor of
the Punjab is pleased to direct that in the Punjab Departmental Financial Rules (Financial
Hand Book No.3), the following further amendments shall be made:
AMENDMENTS
In the said rules:(a)
in rule 7.36, for sub-rule (b), the following shall be substituted:Where tendered amount as mentioned in the letter of acceptance exceeds
rupees ten million, the competent authority may, on the request of the
contractor, sanction a mobilization advance up to fifteen percent of the said
tendered amount in the manner and subject to the following conditions:
(i)
initially, a sum equal to ten percent of the tendered amount and

thereafter a further sum equal to five percent of the tendered amount
may be sanctioned on the furnishing of a certificate by the engineer
incharge of the work to the effect that mobilization by the contractor is
complete in all respect necessary for the due commencement of work;
(ii)
the contractor shall furnish a guarantee in the shape of Form DFR

(P.W) 28-A in favour of the Government from any bank declared to be
a Scheduled Bank by the State Bank of Pakistan;
(iii) the authority accepting the tender shall personally verify the bank
guarantee;
(b)
(iv)
no interest shall be charged on a mobilization advance;
(v)
the recovery of mobilization advance shall commence after lapse of

20% contract period or after the execution of the 20% of the work
(financial terms) whichever is earlier. The rate of recovery shall be
25% of the value of work done in each interim pay certificate (running
bill); and
(vi)
in case the contractor fails to execute the work in accordance with the
terms of the contract, the security offered in respect of the mobilization
advance shall be forfeited to the credit of the Government. And;
for the form D.F.R. (P.W) 28-A, the following shall be substituted:
FORM D.F.R. (P.W.) 28-A
120
(Referred to in Rule 7.36)

FORM OF GUARANTEE
WHEREAS a contract for work has been awarded by the Governor of the Punjab acting
through _______________ the Government of the Punjab _____________ Department
(hereinafter called the Government) to M/S ____________________ (hereinafter called
the contractor);
AND WHEREAS under the terms of the said contract the Government has agreed to
advance a sum of Rs.__________ to the contractor for execution of the said work. The
said amount shall be recovered after lapse of 20% contract period or after the execution
of the 20% of the work (financial terms), whichever is earlier. The rate of recovery shall
be 25% of the value of work done in each interim pay certificate (running bill);
AND WHEREAS the Government has required the contractor to furnish a bank
guarantee from any scheduled bank for securing the payment of the sum advanced
thereon:It is agreed as follows:1.
I_________ acting on behalf of ________ (hereinafter called guarantor) hold

and firmly bind to the Government in the sum of Rs.______________.
(Rupees__________________) payable on the same sum given as
mobilization advance to the contractor.
2.
The guarantor hereby undertakes to pay the said amount payable to the
Government of the Punjab on demand in case the contractor makes a default
in the payment of said amount under the terms and conditions of the contract.
3.
The guarantee shall be irrevocable and shall remain in force till the sum
advanced payable thereon has been repaid in full by the contractor.
4.
The liability of the guarantor shall in no case exceed the aggregate amount of
Rs._________ (Rupees___________) payable thereon for the payment of
which the guarantor hereby undertakes to bind itself and promises to pay the
whole or any portion of this amount to the Government without making a
reference to the contractor.
IN WITNESS whereof we the said guarantor have set out hands to this deed of guarantee
this____________ day of _____________ 20
.
Guarantor (Scheduled Bank)
2.
This notification shall be applicable to future/new projects.

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38

DECLARATION OF DISTRICT MONITORING OFFICERS AS

Please refer to your letter No. APD/PMIU/DMO/2006-07/4438, dated 17 th October,

Further necessary action may be taken accordingly.

EXERCISING FINANCIAL POWERS UNDER THE PUNJAB

Further necessary action may be taken accordingly.

FIXATION OF RESERVE PRICE OF STORES LIABLE TO BE

Kindly refer to your letter No. SO (A-IV)10-23/2006 dated 27.12.2006 on the

REMOVAL OF ANOMALIES DUE TO REVISION OF PAY SCALES

Compendium of Instructions for Local Governments

Benefit of Annual Increment on National Basis

There will be no presumptive benefit on account or the aforesaid. Increment

Admissibility of Special Additional Allowance, Special Relief Allowance

FINANCIAL ASSISTANCE TO THE FAMILIES

GOVERNMENT OF THE PUNJAB

POLICY FOR PAYMENT OF PROJECT ALLOWANCE

Compendium of Instructions for Local Governments

Para-6(b & d) may be deemed deleted.

CASES OF MEDICAL RE-IMBURSEMENT CLAIMS SENT TO THE

Upto Rs.100,000/- in each case

(ii) Heads of Attached Department

Upto Rs.50,000/- in each case

(iii) Honourable Chief Justice, Lahore Upto Rs.100,000/- in each case

ADMINISTRATIVE APPROVAL OF DEV. SCHEMES BY CHIEF

Compendium of Instructions for Local Governments

Further action may be taken accordingly.

DELEGATION OF FINANCIAL POWERS TO THE EXECUTIVE

Consequent upon the up-gradation of the posts, of Executive District Officers

Further action may be taken accordingly.

No. FD (FR) II-2/89

POWER TO SANCTION RESIDENTIAL TELEPHONE BILLS

Please refer to your U.O No.E&A(FD)4-7/2004, dated 7.2.2007, on the subject as

Further necessary action may be taken accordingly.

AMMENDMENT IN PARAS 101 AND 102 OF PURCHASE MANUAL

Para 101. Finance Department shall be

Para 101. Finance Department shall be

Compendium of Instructions for Local Governments

Where the value of total purchase in (iv)

Para 102. Cases where indent value

Where the value of total purchase in

Para 102. Cases where indent value

REVISION OF RATES OF DAILY ALLOWANCE ADMISSIBLE TO

dated 30th December, 2006

REVISION OF RATES OF DAILY ALLOWANCE ADMISSIBLE TO

The undersigned is directed to refer to this Divisions Office Memorandum

The existing rules on the subject are detailed below:(i)

A category-I Officer for whom accommodation in a hotel is not arranged by

The extra amount spent by a Government servant proceeding abroad on the

Compendium of Instructions for Local Governments

All rates are expressed in US dollars.

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments

Compendium of Instructions for Local Governments