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Punjab Safe Cities Authority
DELEGATION OF FINANCIAL POWERS
RULES AND PROCEDURES, 2015
Government of the Punjab
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
1
OFFICE OF THE PUNJAB SAFE CITIES AUTHORITY LAHORE
DELEGATION OF FINANCIAL POWER RULES AND PROCEDURES
2015
NOTIFICATION
No.1747/PSCA/2016,
1. SHORT TITLE AND COMMENCEMENT
(1) These rules may be cited as the Punjab Safe Cities (PSCA)
Delegation of Financial Powers Rules, 2015. The jurisdiction of
these rules applies to the PSCA and its subordinate offices
including Project Management Units.
(2) These shall come into force at once.
2. DEFINITIONS
(1) In these rules, unless the context otherwise requires:
a) “Chairperson” mean Chairperson of the Punjab Safe Cities
Authority as defined in Section 3(2)(a) of Punjab Safe Cities Authority Ordinance 2015
b) “Chairman Management Committee” means the Chairman
Management Committee of the Authority
c) “Managing Director” means the Managing Director of PSCA;
d) “First Schedule” and “Second Schedule” mean, the First and the Second Schedules enclosed to these rules respectively, and
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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e) “Officers in Category-I” and “Officers in Category-II” mean
the Officers specified in Part-I and Part-II of the First Schedule and Second Schedule respectively.
f) “Financial Procedure” means Financial Procedures of PSCA made under these
(2) An expression used in these rules but not defined in it, shall have
the same meaning as assigned to it in the Punjab Financial Rules,
Volume-I.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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3. DELEGATION OF POWERS
(1) The authorities specified in column 3 of the Second Schedule shall
exercise the powers conferred in column 2, to the extent mentioned
in column 4 thereof.
(2) Notwithstanding anything contained in sub-rule (1) –
(a) subject to the superintendence of the Home Department and in the spirit of Article 9(1) read with Article 2(xxvi-a) of the
Police Order, 2002, the Managing Director may exercise financial powers of an Administrative Department under Part-I of the Second Schedule to these Rules;
(b) the Chief Operating Officer controlling budget of the PSCA may exercise the powers of a Category-I Officer under Part-I
of the Second Schedules to these Rules;
(c) the Government may, by notification, confer the financial powers of an Administrative Department on any officer;
(d) the Government may, by notification, confer the financial powers of an officer of a category as mentioned in the First Schedule, on any other officer; and
(e) the Government may, by notification, confer the special financial powers mentioned in Part-II of the Second
Schedule, on any officer.
3. Notwithstanding anything contained in rule 3, the higher authority in a
Department shall have the same powers as have been delegated to an authority
subordinate to it under the said rule. The powers conferred under this rule on
a higher authority shall not be in derogation of, but in addition to, the powers
of the subordinate authority.
4. The powers delegated under rule 3 shall be exercised subject to any
general or specific conditions laid down in the Second Schedule to these Rules
and financial procedures of PSCAas amended from time to time by the
Authority. Minor changes in the Forms can be made by the Head of the
Department which are not inconsistent with spirit of these rules.
5. These Rules shall be exercised subject to prevailing Punjab Procurement
Rules.
BY ORDER OF THE GOVERNOR OF THE PUNJAB
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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FIRST SCHEDULE
[See Rule 2(1) (c)]
PART – 1 ----- OFFICERS IN CATEGORY - 1
1. Managing Director PSCA
2. Chief Operating Officer PSCA
PART – II ------OFFICERS IN CATEGORY – II
1. Chief Administrative Officer of PSCA
2. Any other Officer Designated by the Managing Director for this purpose.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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SECOND SCHEDULE
[See Rule 3(1)]
PART–I POWERS
Sr.# Nature of Powers To whom delegated Extent
1 2 3 4
1. Creation/Abolition of
posts
i. Chairperson
ii. Managing Director
iii. Officers in Category - I
Full Powers
Full Powers in
respect of the
posts under his
control.
Full powers in
respect of posts in
PSCA-9 to PSCA-
12 under his
control.
Note-1: All orders regarding abolition of posts passed by the Chairperson/
Officers in Category-I and II shall be communicated to the
Accountant General, Punjab / District Accounts Officers and
Finance Department.
2. Sanctioning expenditure
debit able to the object
classification other than
purchase / replacement
of vehicles / machinery
/ tools/ plants etc. and
employees related
expenditure
a) To sanction
expenditure on items specifically
shown in the current budget estimates, against
detailed objects
i. Chairperson
ii. Officer in Category – I
iii. Officer in Category-II
Full Powers
Full Powers
Each item not
exceeding Rs.0.300
million.
Note:
i. The Administrative Approval shall connote “financial sanction” and the prescribed procedure shall apply.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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ii. Chairperson and Officers in Category –I to III may adopt purchase procedure under PPRA rules.
2(b) Sanctioning
expenditure on local
purchase of items as
under:
i. Local purchase of stationery
including Toners, Ribbons, and Computer
related Stationery.
i. Chairperson
ii. Officers in Category-I
iii. Officers in Category-II
Full powers
Full powers
Upto Rs.0.400
million during the
financial year.
ii. Sanctioning
expenditure on local purchase /
addition to stores, Durable goods, equipment,
instruments, computers,
Photostat machines, printers, fax machines,
duplicators, computer accessories, motor
cycles / cycles, and commodities
(not involving expenditure in foreign exchange)
i. Chairperson
ii. Officers in Category-I
iii. Officers in Category-II
Full Powers
Full Powers
Upto Rs.0.300
million during the
financial year for
one article / item or
class of similar
articles of stores /
commodities.
Note: Furniture items shall be considered as one article / item.
iii. Local purchase Powers of sanctioning
expenditure on repair of articles
of stores etc. mentioned
No. 2(b) ii) above.
i. Chairperson
ii. Officers in Category-I
iii. Officers in Category-II
Full Powers
Full Powers
Upto Rs. 40,000
in each case.
iv. Expenditure on
utility charges i.e Electricity, Sui gas, water
charges, and taxes.
i. Chairperson
ii. Officers in Category-I
iii. Officers in Category-II
Full Powers
Full Powers
Full Powers
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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v. Service Postage,
telegraphic charges, charges on Courier
Services, Fax, internet / E- mail,
(for official business only),computer
services , both customized and licensed, publicity
and advertisement and office
telephone charges other than those for residential
telephone.
i. Chairperson.
ii. Officers in Category-I
iii. Officers in Category-II
Full Powers
Full Powers
Full Powers
Note 1: Residential telephone shall be sanctioned by the Chairperson and
Managing Director upto the extent of ORT facility. Note 2: Office telephone will be sanctioned by officers in Category-I.
Note 3: In emergencies, like floods, epidemics and earthquake, terrorist incidents, crises, Managing Director and Chief Operating Officer will
have the powers to sanction installation of residential telephones for Government / Authority Officers upto the period of three month.
vi. POL including CNG charges
(not exceeding the rates mentioned in the Part II of
these rules).
i. Chairperson.
ii. Officers in Category-I
iii. Officers in Category-II
Full Powers
Full Powers
Full Powers
vii. Charges for
Printing at private presses other then
Government Press.
i. Chairperson.
ii. Officers in Category-I
iii. Officers in Category-II
Full Powers
Full Powers
Upto Rs. 0.200
million in each case
Note 1: PSCA and subordinate offices/PMUs will be empowered to have
printing done at Private Presses upto the value Rs. 0.500 million and officer
in Category-I, II ,III will be empowered to get printing done at Private Press
upto the extent of their respective local powers as indicated above without
obtaining No Objection Certificate from the Government Printing Press.
Note 2: The Chairperson and Managing Director may exercise full power to
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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sanction expenditure on printing done at Government Printing Press.
viii. Contributions &
Subscriptions in accordance with the rules /
governmental instructions and availability of
funds.
i. Chairperson.
ii. Officers in Category-I
Full Powers
Full Powers
ix. Conference,
Seminars/ Workshops / Symposia.
i. Managing Director
ii. Officers in Category-I
Full Powers
Full Powers
x. Conference, Seminars/ Workshops /
Symposia.
i. Managing Director
iii. Officers in
Category-I
Full Powers
Full Powers
xi. Law Charges.
xii. Fees to Law Officers.
xiii. Fees / Charges in
connection with departmental examinations /
trainings in accordance with
the rules.
i. Managing Director
ii. Officers in Category-I
iii. Officers in Category-II
Full Powers
Full Powers
Upto Rs. 0.5 million in
each case.
xiv. Fees in other cases on lieu of
services rendered.
i. Managing Director
ii. Officers in Category-I
Full Powers
Full Powers
xv. Compensation
payable to any individual under
law / rules of judgment of Courts.
xvi. Payment of Scholarships
i. Managing Director
ii. Officers in
Category-I
Full Powers
Full Powers
xvii. Purchase of Periodicals
Newspapers (Printing / Electronic)
i. Managing Director
ii. Officers in
Category-I
iii. Officers in
Category-II
Full Powers
Full powers
Two Newspapers Daily
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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Note: Chairperson and Officers in Category-I to III may exercise full powers
to sanction expenditure on the purchase of newspapers and
periodicals for library in accordance with the scale prescribed by the
Authority.
xviii. Purchase of Books, Maps and
Teaching Materials.
i. Managing Director
ii. Officers in Category-I
iii. Officers in Category-II
iv. Officers in Category-II
Full Powers
Full Powers
Full Powers if
authorized by the
Managing Director
Upto Rs. 50,000
during the financial
year
xix. Copies and Photostat Charges.
i. Managing Director
ii. Officers in
Category-I
iii. Officers in
Category-II
iv. Officers in Category-II
Full Powers
Full Powers
Full Powers
Full Powers
xx. Hire Charges of furniture and
tentage etc.
i. Managing Director
ii. Officers in Category-I
iii. Officers in
Category-II
Full Powers
Full Powers
Upto to Rs. 60,000
per annum in each
case.
xxi. Expenditure on carriage of records and movable
assets / property of the
Government.
i. Chairperson
ii. Officers in
Category-I
iii. Officers in Category-II
Full Powers
Full Powers
Full Powers
xxii. Expenditure in
emergent cases on account of binding
work executed locally.
i. Chairperson
ii. Officers in
Category-I
Full Powers
Full Powers
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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iii. Officers in Category-II
Full Powers
xxiii. Other (items not
mentioned in Sr 2(b) (i) to (xxii):
a) Non-
recurring items.
b) Recurring items.
i. Chairperson
ii. Officers in Category-I
iii. Officers in Category-II
Full Powers
Upto Rs. 5.0 million in
each case.
Upto Rs. 0.250 million
in each case.
Note 1: The procedure prescribed under paras b & c of Annex-D to Rule 15.2
of Punjab Financial Rules Vol-I may be adopted if PSCA procedures do not
provide guidance, while effecting local purchases / hiring & renting of the
items mentioned therein under Sr. No. 2 (b) (i) to (xxiii) above and will be
exempted from the procedures of competitive bidding.
Note 2: No item of expenditure may be sanctioned under Sr. No. 2 (a) & (b)
and purchased from contingencies on unusual or novel / luxurious items
except with the prior approval of Head of the Department.
3. Purchase and
replacement of
machinery, tools, plants
and vehicles including
commercial vehicles,
jeeps and land rovers.
Provided that :
i. Chairperson
ii. Chairperson
Management Committee
iii. Officers in Category-I
Full Powers
Full Powers
Full Powers
i. The strength of vehicles in the PSCA has been sanctioned by the
Finance Department, and the purchase / replacement is required for keeping up the sanctioned strength.
ii. The vehicle, machinery etc. to be replaced has been condemned / declared surplus by the Managing Director as per Financial Procedures of PSCA.
iii. The sanctioning authority is satisfied that the work for which the vehicle / machinery etc. was originally sanctioned has not undergone a substantial reduction making it redundant to replace the vehicle /
machinery etc. and iv. Minimum distance of two Lac Kilometers for all motor cars, jeeps and
motor cycle / scooter with engine power upto 1600 cc and of 0.250 million kilo meters for all other motor vehicles shall be observed as a uniform criterion for replacement of vehicles.
4. Powers to sanction and
incur expenditure on
addition to or repairs /
replacement of parts and
overhauling, etc. of the
i. Chairperson
Upto Rs. 0.500
million or 50 percent
of the un-
depreciated book
value (cost of
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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machinery, tools and
plants and motor
vehicles subject to
Following restriction.
i. That the repairs are carried in the
prescribed / authorized workshops; in
absence such workshops
quotations and open tenders may be invited in the
ii. Following manner:- a) Small order
uptoRs. 50,000/- b) Limited tender
enquiry, upto Rs.
0.150 million; c) Open tender
enquiry, when the
estimate of repair exceeds the limit of
Rs. 0.150 million; iii. The expenditure is
economical with
reference to the service period of the tools, plants,
machinery, vehicle
ii. Managing Director
iii. Officers in
Category-I
iv. Officers in
Category-II
purchase) in each
case.
Upto Rs. 0.150
million or 50 percent
of the un-
depreciated book
value (cost of
purchase) in each
case.
Upto Rs. 0.10
million or 15 percent
of the un-
depreciated book
value (cost of
purchase) in each
case.
Upto Rs. 50000/- in
each case.
5. Expenditure on rent of
non-residential buildings
and land.
i. Chairperson
ii. Managing Director
iii. Officers in
Category-I
iv. Officers in Category-II
Full Powers
Full Powers
Upto Rs. 2.00
million per annum
in each case.
Upto Rs. 1.00
million per annum
in each case.
FOR BUILDINGS- Hiring of buildings on rent would be subject to the
condition that rent reasonability certificate given by Chief Administrative
Officer and approved by officers in the Category-I.
FOR LAND- Subject to the condition that rent reasonability certificate is
given by the Revenue Department exercising powers of the Collector under
Land Revenue Act 1967.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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6. Awards/Honoraria i. Chairperson
ii. Managing Director
iii. Officers in Category-I
iv. Officers in Category-II
Full Powers
Full Powers
Upto salaries in each
case during F.Y
Upto one salary in each
case during the
financial year subjected
to approval from MD.
7. Grants – in – Aid. Chairperson
Full powers in
accordance with the
rules.
8 (a) Powers of Administrative
approval to Work /
Development Schemes.
i. Chairperson.
ii. Administrative Department
iii. Chairperson of Management
Committee
Full Powers
Upto Rs. 700 million.
Upto Rs. 300 million
Note 1: These powers shall be exercised by the Authority in Development
Sub-Committee consisting of the members indicated below:-
Managing Director
A representative of the
P&D
Department, not below
the rank of Additional
secretary / Chief of
Section / Assistant Chief
of the Department
concerned.
A representative of the
Finance Department not
below the rank of Deputy
Secretary.
A representative of Police
Department not below
the rank of Senior
Superintendent of Police
BS-18.
Chairperson
Member
Member
Member
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
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Where there is difference of opinion, the scheme shall be referred to the
Provincial Development Working Party.
The powers delegated to the Administrative Department and Chairperson
in Sub Committee shall be subject to the condition:-
i. No expenditure shall be incurred on a scheme unless there is a
provision in the Development Budget of the year. ii. The scheme so sanctioned shall be sent to Planning and Development
Department and Finance Department, simultaneously for their record.
iii. Where the schemes involve creation of new post/s. the staff portion of such schemes shall be separately got cleared from the Finance Department.
iv. A development scheme having a subsidy / foreign aid element shall be brought to the PDWP for approval irrespective of its cost.
Note 2: The powers delegated to Officers in Category-I shall be subject to the
following conditions:-
i. No expenditure shall be incurred on a scheme unless necessary provision for such expenditure exists in Development or the Non-
Development budget of that year, as the case may be. ii. In case of Development Schemes copies thereof shall be sent to the
Finance Department for record. iii. A development scheme having a subsidy / foreign aid element shall be
brought to the PDWP for approval irrespective of its cost.
8
(b)
Powers of Administrative
Approval (for
maintenance and repair
works of Residential and
non-residential buildings
– chargeable to current
budget of the department
concerned).
i. Chairperson
ii. Managing Director
iii. Officers in Category-I
iv. Officer in Category-II
Full Powers
Upto Rs. 3.00 million
Upto Rs. 1.500
million
Upto Rs. 0.500
million
Note I: No administrative approval and technical sanction would be required
for M&R Works upto Rs.1.0 million and institutions may carry out these
works on a quarterly basis, if required;
Note II: Certificate of satisfactory completion of work by the Chief
Administrative Officer shall be required for final payments and closing of the
accounts by the executing agency; and
Note III: 10% and 4.5% cushion admissible for original work for technical
sanction and acceptance of tender respectively shall not be allowed for M&R
Works.
9 Re-appropriation of
funds.
i. Chairperson
ii. Managing Director
iii. Officers in
Full Powers
Full Powers
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
14
Category-I Full Powers
Subject to the following conditions:-
1. No re-appropriation will be made from one Grant to another.
2. No re-appropriation will be made from the funds allocated for a particular financial year after the expiry of that financial year.
3. Re-appropriation will not be made from the funds authorized for expenditure charged upon the Provincial Consolidated Fund and other expenditure.
4. No re-appropriation will be made to meet expenditure not sanctioned by an authority competent to sanction it. (If the authority sanctioning
re-appropriation of funds for a particular purpose is authorized to sanction expenditure for that purpose its order of re-appropriation will operate as sanction for such expenditure also).
5. Re-appropriation will not be made to meet expenditure on purposes not contemplated in the Schedule of Authorized Expenditure pertaining to a particular financial year. If funds to meet such
expenditure are available under the relevant grant, re-appropriation to meet such expenditure may be made but only after a token sum has
been authorized through a Supplementary Grant. 6. No re-appropriation will be made to meet expenditure for a purpose
the allotment for which was specifically reduced or refused by the
Provincial Assembly. 7. Re-appropriation will not involve under-taking of recurring liability. 8. Re – appropriation will not be made out of lump sum provision.
9. No authority subordinate to the one which reduced an allocation will increase such reduced allocation by means of re-appropriation.
10. No re-appropriation will be made to or from “Basic Pay of Officer” and “Basic Pay of Staff: and Regular Allowances.
11. Re-appropriation will not be made so as to divert the provision
for specified new items to other purposes. 12. Re-appropriation will not be made so as to convert the provision
specifically made for expenditure in foreign exchange into expenditure in local currency.
13. No re-appropriation will be made from the sub-head “
Surrenders or Withdrawals within the Grant” 14. No re-appropriation will be made from a unit with intention of
restoring the diverted appropriation to that unit when savings become
available under other units later in the financial year. 15. In the case of expenditure on works:-
a) No re-appropriation will be made to meet any expenditure which is likely to involve further outlay in a future financial year.
b) No re-appropriation will be made from or to the units “Major
Works”. “Minor Works” and “ Repairs” and “ Maintenance and Repairs”;
c) No re-appropriation will be made from the allotment for a new original major work to any other work or item or vice versa; and
d) Re-appropriation can be made from an original major work in
progress only to a work or works of the same category. 16. In the case of development schemes:-
a) Re-appropriation will not be made except for approved schemes;
and b) The approved cost of the scheme will not be exceeded, through
re-appropriation, by more than 10% of the amount for which the
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
15
scheme has been administratively approved. 17. No re-appropriation will be made out of the budgetary
allocations under “Electricity, POL, Gas, and Telephone Charges Rent,
Rates & Taxes “without the prior approval of the Finance Department. 18. No re-appropriation will be made from one detailed function to
another.
10 Power to declare motor
vehicles, T& P,
machinery, equipment,
spares, stores/ stocks
etc, as surplus & / or
unserviceable.
i. Chairperson
ii. Managing Director
iii. Officers in Category-I
iv. Officer in Category-II
Full Powers
Upto the value of
Rs.3.00 million per
item.
Upto the value of
Rs.1.500 million per
item
Upto the value of
Rs.50,000 per item
Note:- In case of motor vehicles, minimum distance of two Lac Kilometers for
all motor cars, jeeps and motor cycle / scooter with engine power upto
1600cc and of 0.250 million kilo meters for all other motor vehicles
shall be observed as a uniform criterion for replacement / declaring of
vehicles as surplus
11 Powers to sell surplus or
unserviceable motor
vehicles, T&P,
machinery, equipment,
spares, stores/ stocks
etc. by auction.
i. Chairperson
ii. Officers in Category-I
iii. Officers in Category-II
Full Powers
Full Powers
Upto Rs.0.200/- at a
time.
Note: I: The amounts indicated above refer to un-depreciated book value
(cost of purchase). Further, reserve price for auction of condemned
/ surplus / stolen vehicles, machinery, tools / plants and durable
goods may be assessed in accordance with the yardstick given in
para 4.31 or B&R Code read with Finance Department’s letter
No.FD(FR)II-36/79,dated 12th July, 2007.
Note:-II Open auction will be held for disposal of condemned / surplus
items at the level of PSCA headquarter / PMU office when the
assessed value of auctioning items upto Rs.0.200 million.
12 Power to order refund in
accordance with the
rules or in pursuance of
decisions of Courts in
respect of which no
i. Chairperson
ii. Managing Director
Full Powers
Full Powers
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
16
appeal is proposed to be
filed.
iii. Officers in Category-I
Upto Rs.0.300
million in each case.
13 Power to suspend
collection of Government
dues.
i. Chairperson
ii. Managing Director
For a period not
exceeding one year.
For a period not
exceeding 3 months.
14 Remission of
Government dues in
accordance with the
rules.
i. Chairperson
ii. Officers in Category-I
Full Powers
Full Powers
15 To sanction advance to
PSCA employees for
construction / purchase
of a house or purchase of
motorcar or any other
means of conveyance or
purchase of computers.
i. Chairperson
ii. Officers in Category-I
Full Powers
Full Powers to
sanction the above
stated advances to
the employees of the
Authority to whom
they are competent
to appoint.
Note: - The above powers are to be exercised subject to the availability of
funds certified by the Audit Office concerned and in accordance with
the scale of advance prescribed by the Authority from time to time.
16 To write off losses on
account of negligence
and fraud.
i. Chairperson
ii. Managing Director
Upto Rs.2.0 million
in each case
provided an enquiry
report is sent to the
Director General
Audit and F.D.
17 To write off losses on
account of negligence
and fraud.
i. Chairperson
ii. Officer in Category-I
Upto Rs. 2.00
million in each case
provided the
Administrative
Secretary certifies
that, responsibility
to the loss does not
lie on any individual.
Upto Rs. 0.500
million in each case
provided that
responsibility to the
loss does not lie on
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
17
any individual.
18 Powers to sanction
investigation of claims of
Government servants to
arrears of pay,
allowances, etc.
i. Chairperson
ii. Officer in Category-I
Full Powers
Full powers in
respect of T.A claims
not more than 3
years old, and other
claims not more
than 3 years old.
19 a) Leases of Land
pertaining to Government
buildings.
b) Auctioning of
service outlet / canteen, leases of fruit trees and sale
of grass growing in the compounds of
Government Buildings/ Land.
i. Chairperson
ii. Officer in Category-I
iii. Officer in Category-II
Full Powers subject
to leases being
openly auctioned for
a period not
exceeding one year
at a time.
Full Powers subject
to leases being
openly auctioned for
a period not
exceeding one year
at a time.
Full Powers subject
to leases being
openly auctioned for
a period not
exceeding one year
at a time.
20 Power to dismantle and
sell – unserviceable
buildings.
i. Administrative Department.
ii. Officer in Category –I.
Upto the value of
Rs.3.000 million in
each case.
Upto the value of
Rs.1.50 million in
each case
Note: - The prescribed procedure as in para 3.10 of B&R Code may be
adopted for the calculation of value of the dismantled material.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
18
21 Power to sanction
reimbursement of
medical charges.
i. Chairperson
ii. Managing Director
Full Powers
Full Powers
22 Engagement of
services/consultants for
the Authority.
i. Chairperson
ii. Managing Director
iii. Officer in Category -I
Full Powers
Full Powers
Full Powers
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
19
PSCA Financial Procedures
[See Rule 4]
[November 12, 2015]
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
20
These Procedures may be cited as the Punjab Safe Cities (PSCA) Financial
Procedures, 2015. The jurisdiction of these procedures applies to the PSCA
Financial matters and its subordinate offices including Project Management
Units.
1. CAPITAL EXPENDITURE
(1) Tangible and intangible property having a useful life of more than one year
and an acquisition cost of Rs. 10,000 or more per unit shall be capitalized.
(2) All durable items costing less than Rs. 10,000 and having a recurring value
but not capitalized shall be recorded on the Fixed Assets Register at Rs.1.
(3) Major repairs shall be capitalized based on the principle of Materiality and
useful life of the expense being capitalized.
(4) Budgeted items shall mean number of items as well as amounts included in
the approved budget.
(5) All disposals of fixed assets shall be according to disposal policy approved
by the Authority.
(6) Re-appropriation of Budget shall be made as per Part-I of the Schedule.
(7)
(8) All procurement shall be made in accordance with the Public Procurement
Rules, 2004 and subsequent amendments, if any.
(9) On execution of purchase and receipt of items, the Goods Receiving Note
(GRN) (F-1 to F-3) will be signed and cleared for payment by the following:
Head Office/SRO
i) Where purchase is up to Rs. 200,000/: By concerned
Deputy Chief of Unit and DC Finance.
ii) Where purchase is more than Rs. 200,000/: By
concerned Chief of Unit and Chief of Procurement.
(10) On receipt of invoice duly supported by a GRN*, it shall be approved and
signed by authorities concerned as per delegated powers:
(11) At month-end, all purchased capital items for each Unit/Section shall be
submitted by Finance department to the concerned Chiefs & Chief
Operating Officer for information.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
21
(12) Total ‘Budgeted’ expenditure on capital items duly authorized by the
Authority for the Quarter with details of quantity and cost and presented to
the Managing Director and placed on record by the Finance Unit.
(13) All payments against capital expenditures shall be pre-audited.
2. REVENUE EXPENDITURE
(1) Expenditure on goods and services procured shall be processed by
Contracts and Procurement Unit on the following basis:
(2) Request from various Units/Sections shall be received and signed off by the
concerned Chief(s).
(3) All purchases/services will be initiated on written requests. Administration
Unit shall take action on the receipt of approved requests.
(4) Requisition shall be approved by authorities specified in Part-I of the
Schedule.
(5) Re-appropriation of Budget shall be approved by authorities specified in
Part-I of the Schedule.
(6) All procurement shall be made in accordance with the Public Procurement
Rules, 2004 and subsequent amendments, if any.
(7) The bills arising from executed work order/purchase requisition shall be
approved, on the strength of invoice verification by the concerned Unit Head
or the concerned individual in case of the goods and services.
(8) All payments (excluding payroll, all utility expenses, & employee
entitlements) will be pre-audited.
2.1 Payroll
(1) Payroll shall be prepared by Administration Section on monthly basis.
(2) Monthly reconciliations shall be prepared between last month and current
month payroll. Any changes must be supported by properly approved and
authorized additions/deletions.
(3) Chief Administrative Officer shall approve payroll irrespective of amount and
the Managing Director shall countersign for hind sight review.
(4) In case of temporary absence of Chief Administrative Officer Chief of
Finance shall approve the payroll for payment. However, it shall be
approved by Chief Administrative Officer on his return.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
22
2.2 Payments Against Employee’s Entitlements
(1) Since these are pre-defined and pre-approved benefits laid down as per
policies, all payments shall be processed by the Finance Department
without any further approval.
2.3 Petrol Expense Payments
(1) Petrol Expense payments of Managing Director, Chief Operating Officer shall
be approved by Chief Administrative Officer irrespective of amount.
(2) The monthly limits shall be followed in approval of monthly Petrol Expense
Payments.
(3) The monthly limits as prescribed by the Managing Director will be
monitored on yearly basis, i.e. July 01 to June 30. Once the annual limit
has been consumed by an officer any excess will be informed by
Administration Section to Finance Unit.
(4) Finance Unit will pay the vendor in full and book the excess as receivable
and deduct from monthly salary/adjust in next month provided that no
adjustment shall be carried forward to next Financial Year.
2.4 Local Conveyance Reimbursement
(1) In case official vehicle is not available in office and an employee has to travel
locally for official work, he / she will be paid Rs. 20 per Km. on the basis of
approval of the concerned Chief of Unit/Section. The concerned Chief shall
ensure that correct mileage is claimed.
2.5 Outstation Conveyance Reimbursement
(1) In case any employee up to DC level, uses his/her car for outstation travel,
payment @ Rs.10 per K.M will be made to cover the cost of fuel, lubricants,
wear & tear, toll tax etc.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
23
(2) The distance allowed will be as follows:
From To Distance (Km)
Lahore Rawalpindi/Islamabad 400
Lahore Faisalabad 150
Lahore Multan 375
Lahore Gujranwala 75
2.6 Advertisement Expense
(1) Advertisement expense shall be initiated and incurred by the Chief
Operating Officer.
(2) Approval shall be granted by the Managing Director for placing
advertisement.
(3) Invoice shall be received and verified by the Chief Administrative Officer
ensuring that Press Information Department (PID) approval has been
obtained.
(4) All advertisements shall be through advertisement companies duly
appointed by the Authority. Appointment of advertisement companies will
be done with the approval of Managing Director on yearly basis.
(5) Once the invoice is approved by PID and verified by Chief Administrative
Officer, no further approvals will be required by Finance Unit for processing
payment.
2.7 Overtime
(1) Overtime shall be charged at the following rates for the work done after
close of business hours during week days and for holidays.
Staff Entitled for Overtime Payment Overtime Rate
PSCA -10, 11, 12
Hourly rate Rs. 100 for week
day
Hourly rate Rs. 125 for week
end/holiday
(2) No overtime shall be paid to an employee in case he works less than one
hour after close of business hours on week days.
(3) If staff puts in more than 3 hours on weekdays and more than 5 hours on
weekend, they will be entitled to meal allowance as per following rates:
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
24
Staff Entitled for Meal
Allowance
Meal Allowance Rate
(per day)
PSCA - 10, 11, 12 Rs. 100
(4) No vouchers need to be submitted.
(5) Overtime, lunch/dinner claims and conveyance for late sitting of staff
entitled to overtime shall be submitted on prescribed form and shall be
approved as follows:
i. Chief of Units shall approve overtime charges for their staff reporting
to them.
ii. Managing Director/Chief Operating Officer shall approve overtime
charges for staff reporting directly to them.
(6) In case an employee of the Authority is required to stay late for office work,
conveyance charges at the following rates shall be reimbursed to him on
production of an approved Expense Claim Form (F-4):
i. All employees except those who have been provided vehicles by the
Authority and are provided with petrol allowance shall be entitled to
conveyance charges.
ii. All officer grade employees shall be entitled to conveyance allowance
of Rs. 500 per day where they are required to perform official duties
in office or otherwise on weekends.
iii. All non-officer employees shall be entitled to conveyance allowance of
Rs. 300 per day where they are required to perform overtime in
excess of 3 hours on weekdays and Rs. 400 per day for working on
weekends.
iv. The claim shall be presented on a monthly basis on the Expense
Claim Form (F-4), duly verified by the Chief of Unit.
v. The person delegated the authority for approval of claim shall be
responsible to monitor the genuineness of the claim.
(7) Chief of Units shall provide a comparative figure on monthly basis of
overtime bill for the month for each Unit and total for the Authority by the
Finance Unit to the Chief Operating Officer/Managing Director.
2.8 Official Entertainment
(1) Per event entertainment expenses limits are as follows:
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
25
Initiated By Amount of Expense Approving Authority
Deputy Chief of Unit Upto Rs. 10,000 Approved by authorities
specified in Part-I of the
Schedule Chief of Unit Above Rs. 10,000
Chief Operating
Officer/Managing Director
Upto Rs. 50,000
Above Rs. 50,000
(2) Where the expense is being signed by the higher relevant authority, the
intervening signatories may not be required to sign the expense form.
(3) Official entertainment will be claimed on the Expense Claim Form (F-4).
Names of persons must be given on expense claim form, who was actually
entertained.
(4) All entertainment requisition forms should specify the occasion and
justification for expense together with names of persons proposed to be
entertained.
(5) Finance Unit shall provide monthly expenditures together with budget and
variance.
(6) Official entertainment expenses of Authority and Executive/Management
Committee’s meeting up to Rs. 50,000 shall be approved by the Chief
Operating Officer of the Authority and above Rs. 50,000 by the Managing
Director.
2.9 Utility Expenses
(Electricity, gas, telephone, electronic communication such as internet/cable
TV utility, DSL connection, water, rent, rates and taxes of approved premises)
2.9.1 Electricity, gas, water, rent, rates and taxes
(1) All charges relating to Rent, rates and taxes and utilities including
electricity, gas, electronic communication such as internet/cable TV utility,
DSL connection etc., diesel and water shall be approved by Chief
Administrative Officer.
2.9.2 Official Telephones at PSCA Offices
(1) The below mentioned limits shall be followed for payment of official
telephone charges for direct numbers provided.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
26
Level of Person No Approvals
Required for
Amounts
Approval
required for
Amounts
Approving
Authority
Chief Up to Rs.10,000 Over Rs.10,000 Chief Operating
Officer
COO/MD Up to Rs.25,000 OverRs.25,000 Managing
Director
(2) All employees shall ensure proper use of the official telephone. Finance Unit
shall provide comparative figures on a Quarterly basis to the Chief of Chief
Operating Officer for his review and necessary actions.
(3) All employees entitled for the official telephone shall be provided at least one
telephone line.
(4) All charges of personal overseas calls shall be paid by the employee to whom
the phone has been allocated.
(5) All employees responsible for the phone shall sign-off on the monthly bills
when received as having approved it.
(6) All charges relating to official telephones of the Authority shall be approved
by the Chief Administrative Officer and measures taken to ensure that all
costs are reasonable.
(7) Finance Unit will process payment on time and adjustment if any will be
made subsequently after getting approval.
2.9.3 Mobile Phones
(1) All entitled employees shall carry mobile phones and must be available on
the mobile phones after office hours.
(2) Mobile phone sets shall be provided or cost shall be reimbursed as per
following entitlement limits:
Level Limit
All Drivers/Despatchers etc. Rs. 5,000 maximum ceiling
Other officers/officials Rs. 12,000 maximum ceiling
Chiefs of Units Rs. 40,000 maximum ceiling
Managing Director/Chief Operating
Officer
Rs. 60,000 maximum ceiling
(3) The Mobile telephone costs shall be reimbursed or sets shall be replaced
after 2 years from the date of claim of previous sets
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
27
(4) Authority shall reimburse staff for the mobile phone running cost , provided
that all entitled employees shall carry a mobile phone and are available on
it, on the basis of bills subject to the following limits:
Level Limit
Managing Director/Chief Operating Officer Rs. 5,000 pm
Chiefs of Units Rs. 3,000 pm
Deputy Chiefs/Executive Off/AO/RO/JRO Rs. 2,000 pm
All Drivers/Despatchers etc. Rs. 1,000 pm
(5) International roaming on official trips of Managing Director/Chief Operating
Officer will be reimbursed at actual irrespective of entitlement limits.
Roaming charges of all other employees will be reimbursed within the
entitlement limits of each individual.
(6) Internet facility on mobile phone will be allowed within the entitlement
limits. All other expenses included in the mobile phone bill like balance
transfer facility, mobile phone set charges etc. will not be reimbursed.
2.9.4 Residential Telephones and Internet Facility
(1) Following staff shall have official declared residential address, telephones
expenses of which shall be reimbursed at actual subject to following
maximum limits:
Post Entitlement
MD/COO Rs. 5,000 p.m.
Chief of Unit Rs. 3,000 p.m.
Deputy Chief Rs. 2,000 p.m.
Exec. Officer /AO working with MD/COO Rs. 2,000 p.m.
(2) Reimbursement shall be made on the strength of bills of fixed line telephone
service providers or wireless telephones service providers. Reimbursement
will be made against the telephone number installed at residence, subject to
above limits.
(3) The above mentioned limits of mobile and residential telephone shall be
monitored on annual basis i.e. July 01 to June 30.Reimbursement will be
made till the annual limit is consumed. Once the limit has been consumed
no further reimbursement will be made.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
28
(4) Internet and other related facilities on phone line at residence of MD& COO
shall be reimbursed at actual in addition to the above mentioned
entitlement.
2.10 Hospitalization & Medical Expenses
2.10.1 Hospitalization/Post Hospitalization/ Hospitalization
other than entitlement, expenses (as per policy)
(1) The claims shall be checked by the Administration to ascertain authenticity
of the claim. Once checked medical bills will be approved and signed as per
following delegated limits:
Level Limit
Chief Operating Officer Up to Rs.50,000
Managing Director - Over Rs.50,000
(2) Once approved the amount will be reimbursed by Finance Department
within five working days to the concerned employee.
2.10.2 Expense on Hospitalization of Managing Director/Chief
Operating Officer as per policy
(1) Since these are covered under policies, Chief Administrative Officer shall
approve it irrespective of amounts once the authenticity of expense has been
checked.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
29
3. TRAVEL/TOURS
(1) All local travel and Trainings of employees up to Unit Chiefs shall be
approved by Chief Operating Officer.
(2) All local and foreign travel and trainings of Chief Operating Officer shall be
approved by the Managing Director.
(3) All international travel programs and trainings of all employees shall be
approved by the Managing Director or in his absence by Chief Operating
Officer.
(4) All travel expenses including registration fee in case of trainings shall be
processed for payment by the Finance Unit on the basis of approved training
/ Tour Program.
(5) Payment of travel expenses and boarding and lodging of
Authority/Executive/Management Committee shall be on the basis of
verification of Secretary to the Authority/Executive/Management
Committee.
(6) Payment of travel expenses and boarding and lodging of
Authority/Executive/Management Committee shall be on the basis of
approval of the Managing Director for such expenses and verification of
attendance at the meeting.
(7) Expense Claim Form (F-4) for each tour must be submitted separately by
all employees of Authority attaching in original the following documents:
i. Actual expense vouchers/bills where required
ii. Boarding pass / Airline Flown Report / Toll Tax Receipt
iii. Hotel Bills if more than the authorized limits
iv. Approved tour Program
v. Daily allowances claimed
vi. Approval of training
vii. Invoices and receipt for registration fee
3.1 Daily Allowances for Local Tours
(1) Daily allowance shall be given to employees as per their entitlements to
cover meals, taxi / conveyance charges, laundry and other incidental
charges such as mini bar, telephone etc. other than hotel stay.
(2) A schedule of daily allowance and travel entitlements is annexed as F-5 for
local daily and travel allowances for officers of PSCA Grades.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
30
(3) Taxi/conveyance charges for official travel will be paid at actual on the basis
of receipts if official vehicles are not used.
3.1(a) Day Trip
(1) In case of a day trip wherein an employee travels at least 150 kms in a day
for intercity travel and/or 06 hours absence from Headquarters, 50% of
entitled daily allowance shall be paid. Employees availing day trip will not
be entitled for overnight stay.
3.1(b) Overnight Stay
(1) In case of overnight stay, daily allowance per night will be paid and the
above mentioned provision of day trip will not be applicable.
3.2 Air Travel Entitlement
(1) Managing Director/Chief Operating Officer shall be entitled to travel in
Economy class (domestic travel), however on medical grounds, physical
handicap or any other reason, Managing Director can approve travel in
Business class.
(2) Members of Authority/Executive Committee/Management Committee shall
be entitled to travel in Economy class (domestic travel), however on medical
grounds, physical handicap or any other reason, Managing Director can
approve travel in Business class.
(3) All other employees shall be entitled to travel in Economy class (domestic
travel).
(4) All employees travelling internationally shall be entitled to travel in
Economy class. However, where Government /Authority funds are not being
used, Chief Operating Officer/Managing Director may travel in business
class during foreign travel.
(5) All bookings for international travel shall be preferably made in advance at
least 21 days and 10 days for domestic travel.
3.3 Hotel Entitlements
(1) Officer grade staff shall be entitled to stay in a 4-star hotel or at the hotel at
which the event he/she is attending is being held. Below officer grade staff
shall stay in 2/3-star hotel as available.
(2) Members of Authority/Executive Committee/Management Committee
/Managing Director/Chief Operating Officer shall be entitled to stay at
executive rooms. All expenses of Members of Authority/Executive
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
31
Committee/Management Committee on their hotel stay will be covered by
the Authority. All other employees of the Authority shall be entitled to stay
at standard rooms.
(3) Authority may also provide its own boarding facility to the employees in
place of hotel accommodation as stated above.
(4) Any exception to entitlement for Hotel / Air Travel shall be approved by the
Managing Director.
3.4 Health Insurance for Foreign Tour
(1) Whenever an employee has to go on an official foreign tour, Administration
Unit shall obtain Health Insurance for the employee.
3.5(a) Daily Allowance on Foreign Tours
(1) A schedule to Federal Finance Division’s office Memorandum No. F.1.(10) R-
10/2006 Dated 30th December 2006 is annexed as F-5 for foreign daily
allowances for employees of the Authority and may be revised by the
Authority from time to time.
(2) Hotel bills for room rent, Wi-Fi charges and allied taxes only shall be paid at
actual. No other cost included in the hotel bill like dining charges etc. shall
be paid.
(3) Intercity Taxi/ conveyance charges for official travel will be paid at actual on
the basis of receipts. If there is extensive travelling involved, extra cost may
be reimbursed by approval of Managing Director or on his behalf by the
Chief Operating Officer.
3.5(b) Daily Allowance on Fully Sponsored Foreign Tours
(1) No TA/DA will be paid for foreign tours which are fully funded by donor
agencies. However if during the tour employee has paid for food, laundry,
taxi etc. (if not provided/reimbursed by the donor agency) such actual
expense shall be reimbursed on case to case basis subject to approval of the
Managing Director.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
32
3.5(c) Daily Allowances on Partially Funded Foreign Tours
(1) Advance approval i.e. approval before departure shall be obtained on case to
case basis from Managing Director, in case the tour is partially sponsored
for payment of Daily Allowance.
3.6 Travelling Allowance Advance and Payment of Expense Claims
(1) No advance payment shall be paid for local travel.
(2) All payments for travelling will be subjected to submission and approval of a
Travel Authorization request (Form F-6) to Chief of Finance prior to travel in
prescribed manner from time to time.
(3) Advances of approved daily allowance on foreign tours may be made in
equivalent Pak Rupees for foreign travel only up to an amount of daily
allowance and approximate expenses of boarding/lodging, for the number of
days that the employee is on tour.
(4) Chief of Finance shall authorize and pay all foreign tour advance payments,
based on approved tour program.
(5) On completion of tour, the employee must submit a full expense claim form
detailing the actual tour conducted, attaching airline ticket or ticket jackets
and listing all expenses being claimed including the daily allowance. If
actual tour is different than approved tour, this must be detailed and claim
statement made as per the actual tour. This claim form shall be submitted
within 15 days of return from tour.
(6) Any deviation from approved tour program including change in flight
schedule shall cause concerned Authority to approve the claim form. If there
is no deviation then Chief Administrative Officer shall approve the expenses
claimed.
(7) Ticket cancellation charges to be approved by concerned authority in case of
local and foreign travel.
(8) Advance received must be deducted from the final expense statement to
determine amount payable/receivable from the employee.
(9) Finance Unit shall pay all expense claims within 3 working days of
submission of duly approved form.
(10) Cash payment allowed in lieu of hotel stay will be 66.67% of entitled
Daily allowance for employees.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
33
(11) In case of foreign tour if employee makes a reimbursable payment
through his/her credit card, employee will be reimbursed the amount stated
on their credit card statement.
(12) In case of advance payment of DA, or reimbursable expenses on foreign
travel (for example hotel, taxi etc.) not paid through credit card, will be
reimbursed at the exchange rate prevailing on the last working day of
previous month. Open market exchange rate quoted by an authorized dealer
shall be used for conversion of foreign currency in to Pak Rupees.
3.7 Travel Expenses of ex-employees to attend court hearings
(1) If an ex-employee is required to report for official purpose, his/her tour
expenses shall be approved by the Chief Operating Officer or the Managing
Director, as the case may be.
(2) The travel, boarding and lodging entitlements in this case shall be
equivalent to the grade in which that ex-employee was serving at the time of
leaving the Authority.
(3) If an ex-employee is required to attend court hearings etc., by the Authority
with respect to his/her tenure/ engagement with the Authority, the
Authority shall bear all expenses.
(4) In such cases, if the ex-employee is required to obtain assistance of a
lawyer, to serve the interests of the authority, the cost of the same shall also
be approved by Chief Law & Procurement Officer and paid by the Chief of
Finance after approval from the Managing Director.
3.8 Transfer and Posting Entitlements.-
(1) All employees shall be entitled to the following on their transfer/posting
from one station to another:
(2) One way Air fare/railway fare/road travel for eligible family members.
(3) Packing, forwarding and unpacking on door-to-door basis to be arranged by
the Administration Department.
(4) Cost of transportation of entitled car and one private car.
(5) Insurance of household luggage/goods will be allowed up-to a value of
Rupees five hundred thousand [Rs.500,000]. Employees shall liaise with the
Administration Department for getting the insurance cover before the
transportation of goods takes place.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
34
(6) Transfer Grant equal to a lump sum amount equivalent to actual cost of
vehicle hiring for transportation, loading, unloading and packing or [Rupees
fifty thousand [Rs.50,000] whichever is higher will be allowed.
4. APPOINTMENT OF PROFESSIONALS, AUDITORS,
LAWYERS, ACTUARIES, CONSULTANTS
(1) Authorities for approving of expenses incurred on professional services shall
be as specified in part-I of Schedule as follows:
(2) All advance payments and out of pocket expenses in relation to the
professional services in accordance with the terms of appointment shall also
be approved by the approving authority as mentioned above.
(3) Once the expense is approved, Finance Unit shall process payment within
03 days subjected to availability of funds.
5. APPROVAL OF CONTRACTS
(1) Public Procurement Rules, 2004 and any amendments thereafter, shall
apply in case of all contracts entered into Authority.
(2) All draft contracts shall be vetted by the Chief Law & Procurement Officer
and/or legal Consultant of the Authority.
(3) All contracts shall be prepared by the concerned Chief of Unit after
confirmation of available budget from Finance Unit and shall be approved
by authorities specified in part-I of Schedule.
(4) Any contract spanning for more than 12 months period shall be approved
by the Managing Director irrespective of amount and in his absence by
Chief Operating Officer.
(5) All Contracts once approved shall be signed by Chief of Procurement and in
his absence Chief Administrative Officer.
5.1 Advance to Third Parties
(1) Advances as per terms of contract shall be approved by Managing Director
subject to verification of initiation of work as per contract has been verified
by the concerned Chief of Unit.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
35
(2) All advances to third parties will be pre-audited by the Finance Unit. Note:
Any advance of Rs. 2 million and above shall be secured through a Bank
Guarantee which will be vetted by Legal Consultant of Authority and/or
Chief Law & Procurement Officer.
6. LEASE/RENT AGREEMENTS
(1) Lease of Head Office in Lahore shall be approved by the Management
Committee of the Authority.
(2) All new leases and changes in the terms and conditions of existing leases
shall be approved by the Management Committee.
(3) Leases agreements shall be vetted by Chief Law & Procurement Officer or
Legal Consultant of the Authority.
(4) Once the lease is approved, Chief Administrative Officer shall sign the lease
agreement on behalf of the Authority.
(5) Finance Unit shall pay the lease rentals in accordance with the terms of
lease agreement and no approvals for payment would be required.
7. TRANSFER OF FUNDS
(1) All fund transfers between Authority’s bank accounts over Rs. 2.5 M shall
be approved by Managing Director.
(2) All fund transfers between Authority’s bank accounts upto Rs. 2.5M shall be
approved by Chief Operating Officer.
8. PETTY CASH IMPREST
(1) Head Office will maintain a petty cash impress to meet day to day expenses
and minor employee payments as per following limits:
Office Amount(Rs.)
Head Office 100,000
Other offices 50,000-100,000
(2) All expense payments other than advance payments from this imprest
account will be approved by authorities as specified in Part-I of Schedule.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
36
(3) Imprest will be replenished on the basis of approval of Chief Administrative
Officer.
(4) Each payment will be supported by a payment voucher and
acknowledgement of cash will be obtained from the person receiving cash.
(5) All employee claims up to Rs. 5,000 other than telephone reimbursements
may be paid through imprest.
(6) No payment to a third party shall be made out of the imprest amount.
(7) No payment will be made out of cash advance to regular suppliers of the
Authority.
9. PAYMENT OF TAXES
(1) Income tax and sales tax withheld from payments will be deposited as per
relevant tax laws. Since these are deducted from already approved
payments, therefore, Finance Unit will process payment of withholding taxes
without any further approval.
10. ACCOUNTS & AUDIT
(1) The Authority shall maintain proper accounts and other relevant records
and prepare annual statement of accounts.
(2) The statement of annual accounts within three months of close of the
financial year shall be submitted along report of auditor to the Authority.
(3) Auditor General of Pakistan shall audit the accounts of Authority.
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
37
Annexures
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
38
FORM F-1Capital Expenditures
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
39
FORM F-2 Good Receiving Note
PUNJAB SAFE CITIES AUTHORITY
GOODS RECEIVING NOTE
No.
Date.
Goods Supplied By M/s………………………………………………………………………………………
Against purchase order No…………………………………. Date:
Suppliers Delivery Challan No. (If any)…………………..Date:
Sr. No. Items Unit Quantity Remarks
Prepared by:……………………………………………….
Received, Checked and found as per specifications
………………… ……………….
Signatures (Receiving Department) Name
For Store items Only
Name & Signatures (Store Incharge)
Authorized Signature (authority concerned)
Authorized Signature
(Administration)
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
40
FORM F-3 Purchase/Work Order
PUNJAB SAFE CITIES AUTHORITY
PURCHASE/WORK ORDER
No………………
Date……………….
Supplier’s Name…………………………………………………………………….
Address……………………………………………………………….
We are pleased to place our order for the following items at rates mentioned against each as
quoted vide your Quotation No………………………………………
Dated………………………………………….
S.No. Description of
Items
Unit Qty. Unit
rate
without
GST
Per Unit
Sales
tax
amount
Unit
rate
with
GST
Total
Rs.
Grand Total Rs.
Prepared By Issued By
Other Terms & Conditions.
1. Delivery within ………….. days or by…………..
2. Invoice must refer to this PO & Clearly mention the PO No.
3. Items not conforming to the specification will be returned 4. Withholding Tax and Sales Tax will be deducted as per applicable Tax rules.
5. Sales Tax Invoice must be submitted along with the bills.
6. Payment will be made by crossed cheque within 30 days of receipt of gods and invoice
delivery/challans.
Suppliers Signatures
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
41
FORM F-4Expense Claim Form
Name: Employee ID# :
Designation: Date :
Unit/Subunit:
Claim RateNo of
days
F.C. (where
applicable)
F.C.
Conversion
Rate
Total Claimed
Amount Rs.
F.C. - (where
applicable)
F.C.
Conversion
Rate
Total Claimed
Amount Rs.
TRAVEL ENTITLEMENTS (To be claimed within 15 days of completion of travel & Original approved tour plan to be attached)
Foreign Travel
Attachments Original verified
hotel bills
Original payment
receipt or credit card
slip
Attachments
Visa Fee Original verified payment receipts
Attachments
Original payment receipt or credit card slip
Boarding pass or Flown report
Train Travel Original verified train tickets
Road Travel Original verified bus tickets
Rs. 10/Km
Taxi
Petrol Original verified bills
Toll Tax Original verified payment receipts
OTHER Expense Claims/ENTITLEMENTS (To be claimed within 3 months)
Attachments
Cell Phone Original verified bill
Residence Phone Original verified bill
Purchase of Cell phone Original verified bill
Original verified & approved payment receipts
Original verified bill
Entertainment Original verified & approved payment receipts
Overtime
Other (Please specify)
Total Claim:
Shaded boxes are only for the use of finance department.
Claimant
Hotel
Advance taken (if any)
Total Expenses
Original payment receipt or credit card slip
Original verified payment receipts
Mileage Allowance (for local travel only) -
Upto AD level only
Professional membership fee
Club membership/Subscription
Air Travel
Original verified air tickets
Registration Fee (of the
event to be travelled for)
Punjab Safe Cities Authority
Expense Claim Form (F-4)
Daily Allowance
For use of Finance Unit
DA in lieu
TO BE FILLED IN BY THE CLAIMANT
Local Travel
Nature of Expenses
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
42
FORM F-5 Local & Foreign TA / DA Rates
PSCA Grade Positions Category
Foreign Travel
Category
Local DA
Local TA
PSCA 01 Managing Director I I Rs.10/km
PSCA 02 Chief Operating Officer I I Rs.10/km
PSCA 03 Head of IT Technical Unit II II Rs.10/km
PSCA 04 Unit Head/ Deputy Head of
Tech Unit II II Rs.10/km
PSCA 05 Deputy Unit Head II II Rs.10/km
PSCA 06 Executive Officers III III Rs.10/km
PSCA 07 Associate Officers NA 8000 Rs.10/km
PSCA 08 Research Officers NA 8000 Rs.10/km
PSCA 09 Junior Research Officers NA 8000 Rs.10/km
PSCA 10 Support Staff NA 5000 Bus/Train
PSCA 11 Support Staff NA 5000 Bus/Train
PSCA 12 Support Staff NA 5000 Bus/Train
PSCA DELEGATION OF FINANCIAL POWER RULES & PROCEDURES
43
FORM F-6 Duty Travel Authorisation Form
Name: _________________________________________
Title: _Employee/Consultant___ ________________________
Duty Station: _____________________
Index No.____Vendor # _____Contract Type: FT PT Others
Purpose of Travel: ________________________________
Itinerary: _ ______ Mode of Travel: By Air By Road
Departure date & time: ____________Return date & time: _____________
Number of days of official duty: ________Personal days (if any): _
Project Number & Title: _____________________
Please click on below worksheet for calculation of travel expenses:
Chart of Account:
Unit Oper
Unit Fund
Project
ID Project Activity
Impl
Agent Source
%age
100
Travel Advance Required: Yes / No
Amount of Travel Advance Requested: ____________________________________
Name & Signature of Traveller: _____________________________Date: _________
Approved by Supervisor DC/Chief: _________________________Date: _________
(Name & signature)
Approved by Chief of Finance: _____________________________Date: _________
(Name & signature)
Approval of MD (for International Travel only): _____________Date: _________
Justification in case prior booking of 21 days for International travel /10 days for domestic
travel is not met:
________________________________________________________________________ Submission of Travel Claim: Upon completion of the journey all receipts for transportation and excess baggage, any
unused transportation tickets, and stubs of used tickets together with original copy of the travel authorization MUST be returned to PSCA, attached to the Expense Claim Form F-4. Failure to comply may result in debiting any outstanding charges to the traveler’s account. The cost of any deviations from the authorized itinerary and standard(s)
of accommodation will be borne by the traveler. If the standard(s) of accommodation actually used is lower than the standard to which the traveler is entitled, calculation of the cost to the PSCA shall be based on the lower standard.
Description Qty Price Amount (PKR) Amount (USD)
Ticket/Travel Cost: 0
DA Amount 0
Terminals: 0
Other Expenses( If any) 0
0 Total Travel and DA Costs: