h.p. elementary education codechapter_11_2012_financial guide by vijay kumar heer

7/28/2019 h.p. Elementary Education Codechapter_11_2012_financial Guide by Vijay Kumar Heer

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CHAPTER XI

Financial Guidelines for Head of Office/D&DOLoans and Advances/Writing of ACRs

(These guidelines being only illustrative and not exhaustive should be read with relevantbooks viz. H.P.F.R. 2009, Fundamental Rules and Supplementary Rules, and all otherrelevant reference books)

11.1 Financial management

A great responsibility devolves upon the Drawing & Disbursing Officer/Head ofOffice in matters of handling cash and maintenance of cash book. This is one ofthe most important document which is required to be personally handled andmaintained by each Drawing & Disbursing Officer (D&DO).General principles offinancial managerial as under :-

General Principles:

1) All money received by or on behalf of Government either as a due of govt.or otherwise for deposit remittance and withdrawal there from, shall be brought into govt. account.

2) Every officer receiving money on behalf of the Govt. should maintain acash book in form of HPFR: 1, which should have pages machinenumbered

3) Head of office should count the number of pages and record a certificateof count on first page of the cash book.

4)

All monetary transactions should be entered in the cash book as soon asthey occur and attested by the Head of office.5) Cash book should be closed regularly. Drawing and Disbursing Officer

(DDO) should verify the cash book.6) Totaling of cash book should be verified by the person other than writer /

cashier of the cash book.7) At the end of month: DDO should verify the cash balance and record

certificate of verification.8) DDO should cross checked the total receipt and payment from.The consolidated treasury receiptTreasury voucher number.

1) Erasure / overwriting should not be done in the Cash Book.2) Mistake, if discovered should be corrected by drawing the pen through the

incorrect entry and inserting correct one. DDO should attest everycorrection made.


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3) Special Sanction of head of office is required for handling the Govt. andnon govt. money by the same person.

4) Separate accounts/cash book should be maintained for govt. and non govt.money.

5) The departmental receipt collected should no be used towards expenditure.6)

Departmental receipt should be deposit into Govt. Accountimmediately/next day.

7) No money is to be withdrawn from treasury unless it is required forimmediate disbursement/has already been paid from the permanenetadvance.

8) It is not permissible to draw adances from treasury to prevent the lapse ofappropriation.

9) The money actually paid is under no circumstances kept of account a daylonger than obsolutely.

11.2 Delegation of financial powers

Delegation of financial powers have been made vide Directorate of ElementaryEducation, H.P., office order No. EDN(Pry)-H(3)F-25/95-1 dated 20-2-1996 andNo. EDN. (Pry)-H(3)-F-25/1 dated 27-3-96 vide which the financial powers standdelegated to the subordinate officers in the field offices, exercising Drawing &Disbursing including powers of Controlling Officers and Heads of Offices etc.The Drawing & Disbursing Officer/Head of office/Controlling Officer should befully aware of the limit of financial powers so delegated to the field officers. TheDrawing & Disbursing Officer/Head of Office/Controlling Officer shouldexercise the powers only to the extent and in the manner prescribed therein.*****

11.3 Maintenance of accounts registers

Each Drawing & Disbursing Officer/Head of Office is required to maintainvarious accounts registers; some of them are mentioned hereunder:

1) Bill register2) Contingent register3) Monthly and quarterly expenditure registers/statements4) Token register5) Loans and advances register6) Budget check register7) Stores and stock register


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11.4 Ledger:The necessity, importance and usages of the registers mentioned at serial No. 11.3(i) to (vii) above are briefly illustrated as under for the guidance of the Heads ofOffices/Drawing and Disbursing Officers so as to enable them to be fully awareof the necessity and importance of their correct and complete maintenance:-

1) Bill register.Bill register is the nucleus of all financial transaction/activity emanating atthe level of the Drawing & Disbursing Officer, and as such this registershould be maintained with precise care and accuracy on the format atAnnexure-I. Each bill should be numbered and dated starting from BillNo. 1 onwards from lst April and numbering should continue till the lastday i.e. 31st March of each financial year before its submission to theTreasury Office for payment orders/passing by the concerned treasury.The position of bills so sent to the treasury should be periodicallymonitored by the Drawing & Disbursing Officer himself/herself so as to

know the status of the bill whether it has been passed for payment orobjected. The bill register should be referred to by the D&DO whilechecking and signing the entries recorded in the cash book by the writer ofthe cash book. Similarly, this register must be referred to while comparingthe treasury schedules/voucher numbers received from the treasury. Thebill number allotted serially to a particular bill must be tallied by theD&DO while signing corresponding entries of the bills in other accountsregisters such as contingent registers/token register/loans and advancesregisters and so on.

2) Contingent register.Each bill for the drawal of money under SOE office expenses should beentered sub-voucher wise in the contingent register, classifyingexpenditure for each particular charge i.e. service postage charges, waterand electricity charges, telephone charges, rent, rate and taxes, stationery,POL (petrol, oil and lubricants,) other miscellaneous officeexpenses/T.E./M.R. etc. so as to know the trend of progressiveexpenditure under each classification and take measures to restrict theexpenditure to the authorized ceiling limits. The correct and updatedmaintenance of the contingent register provides two-pronged assistance tothe Drawing & Disbursing Officer. Firstly, to restrict the flow ofexpenditure item-wise, and, secondly, to exercise full vigil and control onthe total budget allotment under each SOE.

3) Monthly and quarterly expenditure registers.The bill-wise consolidated expenditure under each SOE incurred duringeach month should be reflected in the monthly expenditure register and theprogressive total of expenditure incurred from 1st April onwards in eachfinancial year should be deducted from the total budget allotment undereach SEO to exercise proper control on expenditure. Monthly


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reconciliation of expenditure should be done by each Drawing &Disbursing Officer with the concerned treasury office regularly eachmonth and a certified statement of reconciliation done at the treasury andD&DO level should be submitted to the Directorate of ElementaryEducation by the 10th of the following month to which the reconciliation

statement pertains for further reconciliation of expenditure at theDirectorate level with the A.G.

4) Token register:Token register is also one of the most important documents to bemaintained at the D&DO level. Each bill submitted to the treasury shouldbe entered in the token register on the standard format appended atAnnexure-II and the bills presented at the treasury should be handed overand received back by the D&DO or the authorized representative againstproper receipt both at the treasury and the D&DO level to avoid anyloss/misplacement of bills in transit. The objected bills when received

back and again presented at the treasury after attending to the observationsshould again be entered in the Token Register and transacted following thesame procedure. The status of the bills presented and received back by theD&DO should be regularly reviewed by the D&DO to keep a proper trackof the bills prepared, presented, received back and encashed. The tokenregister along with the bill register/bill book should invariably bepersonally checked and referred to by the D&DO while comparing thetreasury schedule and writing and signing the cash book, in order to detectand rectify the discrepancies and to ensure the correctness of the entriesrecorded in the cash book.

5) Loans and advances register:

In order to exercise proper check on the recoveries of short-term, as wellas, long-term loans and advances drawn by the employees, the loans andadvances register must be prepared and regularly updated each month onthe specimen standard format appended at Annexure-III. The monthlydeductions made from the salary or, otherwise, i.e. credit through treasurychallans from the employee concerned/loanee should be regularlyincorporated in the register and the details of balance of recoveries to beeffected must invariably be correctly reflected in the last pay certificateand conveyed to the next D&DO in the event of the employee beingtransferred to other office/institution. It may also be borne in mind by theD&DO that the amount recoverable from the employees on account ofpayments of short-term advances such as travelling expenses on transfer,pay advance, medical advance, LTC advance etc is fully adjusted andrecovered from the concerned employee within the stipulated time-limitand in the manner prescribed in the rules/instructions applicable in eachcase. Any delay or laxity on the part of the D&DO in the adjustment orfull recovery of loans/advances constitutes a grave financial irregularity on


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the part of the D&DO and renders himself/ herself liable to action andsuch a situation should be scrupulously avoided at all levels.

6) Expenditure control and budget check register.The main object of maintaining the expenditure control and budget check

register on the specimen format appended at Annexure-IV at the D&DOlevel is to exercise proper control on the flow of expenditure within theauthorization limit. It is, therefore, imperative that each bill preparedunder each SOE (Standard Object of Expenditure) should be entered in thebudget check register. The position of the expenditure already incurredand balance funds available should be regularly reviewed by the D&DO toavoid un-balanced and unplanned expenditure, as well as, rush ofexpenditure at the fag end of the financial year. The D&DO should,therefore, carefully assess the need-based minimum requirements, laydown the priorities, plan spending and ensure utilization of the budgetallotments in the manner conforming to the rules and allied

instructions/guidelines issued by the government/department from time totime.

7) Stores and stock register.As a custodian of the government property, it is incumbent on the part ofeach Drawing & Disbursing Officer/Head of Office to maintain stock andstores registers properly in the manner prescribed under the relevantrules/instructions which stand elaborated in para 7(ii) of these guidelines.

The specimen of standard formats of these registers are appendedat Annexures I to VI. It is to be ensured that these registers are maintainedproperly, neatly and complete in all respects, duly authenticated by theDrawing & Disbursing Officers at the appropriate place so that these servethe intended purpose, including that of audit and inspection of accounts.

8) Ledger :Ledger is the principal book for writing down the amount of funds received

and spent.

11.5 Expenditure control/submission of expenditure statements

The Drawing & Disbursing Officer must ensure that the budgetallotted/authorized under each SOE (Standard Object of Expenditure) of eachscheme; both under Plan and Non-Plan; heads of expenditure is utilized in theparticular month/quarter for which authorization has been made. The instructionsissued in this behalf from the Directorate from time to time should be gonethrough carefully, kept in mind, and, strictly adhered to. The monthly andquarterly expenditure statements must invariably be submitted by each D&DO onthe prescribed formats already made available to them by the Directorate throughthe respective Deputy Director Elementary Education Officer.


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11.6 Purchase of store articles

Purchases are to be made in accordance with the procedure laid down in rule 15.2of H.P.F.R. Vol-1and Chapter 6 Part A , Procurement of goods Rule 91 to

111. In this context, it is stressed upon each D&DO that it should be his/herendeavour to make purchases of items on the approved rate contract or throughthe boards/corporations or other government/public sector undertaking outletsengaged in the supply of the required items. The purchases from the open marketon competitive rates should be resorted to only as a last resort and that too afterobtaining NOC/NAC from the Additional Controller of Stores, H.P. and invitingtenders/rates/quotations from the prospective suppliers in sealed cover by post.Collecting of quotations by hand should be scrupulously avoided by the Drawing& Disbursing Officers. The sealed quotations should be opened on the fixed date,time and venue, in the presence of the suppliers or their authorized representativesfor which a committee of at least three members should be constituted. The

members of the committee should record a certificate on each quotation to theeffect that these have been opened in their presence on the date and time to bementioned in each case. A comparative statement of rates should be prepared andsigned by each member of the committee and finally approved by the Drawing &Disbursing officer under his/her signature and seal. Proper supply orders,mentioning the exact specifications, make and model, quantity required, terms ofsupply and rates approved must be mentioned in the supply order, leaving noscope for any ambiguity in any case. The articles received should be properlychecked and verified with regard to their quality and quantity as mentioned in thesupply order. As far as possible, the payments should be made through crossedbank drafts/cheques to the suppliers. Heavy payments in cash should be avoidedby the Drawing and Disbursing Officers.

1) The stores purchased must be entered in the relevant stock (to bemaintained separately for consumable and non-consumable articles)register under proper authentication of the Head of Office/D&DO beforereleasing the payment to the suppliers.

2) The entry in the stock register for each item of the stores purchased shouldbe recorded, separately, allocating separate page in the stock register foreach item e.g. chairs, tables, almirahs, black-boards and other items ofoffice/school furniture and other store articles/items (separately forwooden and steel) so as to depict a clear stock-position, at a glance, at aparticular point of time. Full specifications, make and model, cost priceetc. of each item should invariably be mentioned while making stockentries (standard format of model entries appended at Annexure-IV).

PROCUREMENT OF GOODS

1. Avoiding of piece meal purchases:


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A demand for goods shall not be divided into small quantities to make piece mealpurchases to avoid the necessity of obtaining sanction of competent authorityrequired with reference to the estimated value of total demand.

Buffer Stock:

Every office shall maintain on optimum level of buffer stock as per dayto day requirement so that there are neither excessive nor inadequate goods bestored.

2. Purchase of Goods without Quotation :Purchase of goods upto monetary value no exceeding Rs. 3000/-

(Rupees three thousand only ) on each occasion subject to maximum of Rs50,000/- (Rupees fifty thousand only) in a financial year may be made withoutinviting quotation / bids.

Following certificate is to be provided:

I _______________ am personally satisfied that goods purchasedare of requisite quality and specification and have been purchased from a reliablesupplier at reasonable price .

3. Purchase of goods by the Purchase Committee:Purchase of goods costing above Rs. 3,000/- (Three thousand rupees) only and upto Rs 1,00,000/- (one lac rupees) only on each occasion may be made on therecommendations of a duly constituted Local Purchase Committee consisiting ofthree members of an appropriate level as may be deicided by Head of theDepartment. The said committee shall survey the market to ascertain thereasonableness of rate, quality and specifications and identify the appropriatesupplier. Before recommending placement of the purchase order, the members ofthe committee shall jointly record a certificate as under.

Certified that we , the following members of the purchasecommittee are jointly and individually satisfied that the goods recommended forpurchase are of the r equisiste specification and quality. Priced at the prevailingmarket rate and the supplier recommended is reliable and competent to supply thegoods in question .

4. Purchase of Goods directly under rate contract:Department directly procures rate contracted goods from suppliers, decidecd bythe Controler of Stores or approved Public Sector Enterprisese, the prices to bepaid for such goods shallnot exceed those stipulated in the rate contract and the


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other sailent terms and conditions of the purchase shall be in line with thosespecified in the rate contract.

The Procurement Entitiy shall make its own arrangement forinspection and testing of such goods where required.

5. Purchase of Goods by obtaining bids:Following methods be followed:

Advertised Tender SystemLimited Tender SystemSingle Tender System

6. Advertised Tender System :In case of procurement of Goods of estimated value more than Rs. 10.00 lacs .

7. The advertisement shall appear in :Official Gazette of HP

At least two leading newspaper.

Website, if department has its own or in the website of Controller of Stores

Complete tender document on website it should be specific mention thecomprehensive maintenance contract.If tender document are priced, there shall be clear instructions for payment ofamount with bid.

Minimum time frame three weeks from the date publication

High Value Machinery & Equipment or machinery of complicated nature : Separate bids: Technical bid : financial bids be called for .

Technical bid be first opened & scrutinized.Financial bids be opened in r/o those bids which are technical acceptable.

BIDS RECEIVED AFTER THE DATE AND TIME SPECIFIED FOR THEIR RECEIPT SHALLNOT BE CONSIDERED .

LIMITED TENDER:In case of procurement of goods upto 10.00 lacs.

1) Preference be given to the supplier h aving depot & dumps in HP.


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2) Copies of tender be sent through speed post/registered posts / courier / e-mailto the firms dealing with the required goods to obtain more responsive bids.

3) The number of firms should not be less than three.PURCHASE THROUGH LIMITED TENDER:

May be adopted even where estimated value of procurement is more than the limitspecified; in following cirumstances:

1) HOD certifies that demand is urgent limited tender process is justified. Reasonbe indicated.

2) Sufficient reason --- procurement through advisement tender is not in the publicinterest.

3) Sources of supply are definitely known and possibility of fresh sources isbeyond them restored to is remote.

Single Tender System Single Tender System shall be adopted in case of articles of proprietary nature, which are

available from single source:

1. Item be purchases only after obtaining certificate from manufacturer or sole agentthat

a) Rates quoted by them are identical to those approved byDGS&D/Controller of Stores orb) Rates quoted by them are similar to those quoted in any other state/department.

Single Tender System shall also be resorted toFor additional purchse of goods from the original suppliers, which are intended

either as part replacement of existing goods, services or installations or the extension ofexisting goods, services or installations, where such additional purchse of equipments andservices shall meet the requirements of Procurement Entity for utilizing the alreadyexisting equipments or services.

Note : A certificate in the following form shall be provided by the ProcurementEnitity before procuring the g oods from a single source:

1. The indented goods are manufactured byM/S

2. No other make or model is acceptable for the following reasons:.

3. Approval of Competent Authority has been obtained vide.

(Signature with date and designation of the procuring officer)


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Maintenance Contract :

Depending on the cost and nature of Goods; high valued machinery ;maintenance contract may be entered with firms / supplier of goods / services :-

The terms of contract may specifically provide that it shall be mandatorythat the equipment or machinery is maintained free of charge by the supplier during itswarranty period.

Earnest Money:

In case of advertised or limited tender system; earnest money shall be otainedfrom the tenderers.

It shall be 2 % - 5% of estimated value of goods in the shape of AccountsPayees Bank Draft or duly pledged Fixed Deposit Receipt.

Earnest money of unsuccessful bidder shall be refunded immediately in case of

successful bidder the earnest money be retained till the supply of goods or as per timeperiod specified in the tender document.

Performance Security:

Performance Security shall be obtained from the successful contractor on the award ofthe contract irrespective at his registration status, which shall be for an amount betweenfive to ten percent of the value of the contract. Such security shall be furnished in theform of an Account Payee Demand Draft or duty pledged Fixed Deposit Receipt or BankGuarantee from a commercial bank, as the case may be, in an acceptable form with aview to safeguard the interest of Procuring Department.Performance Security shall remain valid for a period of sixty days from the date ofcompletion of contract including warrantly and guarantee period to the best ofsatisfaction of Procuring Department.

INVENTORY MANAGEMENT

1) All goods shall be counted, measured or weighed and inspected at the time ofreceipt with a view to ascertain the quality, quantities and specifications.Technical inspection where required shall be carried out by techinicalcommittee consitutied by the Competent authority.

2) Details of goods received shall thereafter be entered in the stock register. Theofficer-incharge of stores of the concerned Department shall certify that he hasactually received the goods and recorded it in the stock reg isters.

3) The officer in charge of stores having custody of goods shall takeappropriate steps for arranging their safe custody, proper storage andaccommodation including arrangements for maintaining required temperature.Dust free environment of required specification depending upon the nature ofgoods.


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4) Separate accounts shall be kept for fixed assests, Consumables and dead stockor unserviceable items in the manner as may be prescribed.

Physical verification:

Physical verification shall be done at least once a year.

Procedure of verification:

1) Physical Verification shall always be conducted in the presence of the officer (s), responsible for the custody of the inventory.

2) A certificate of verification along with the findings shall be recorded in thestock register by the officer (s) or the committee conducting the physicalverification.

3) Discrepancies, including shortages, damages and dead stock items.Unserviceable goods, if any identified during verification, shall immediately be

brought to the notice of the Competent Authority by the officer (s) or thecommittee conducting the physical verification for taking appropriate action inaccordance with the provisions of departmental regulations or any other rulesframed by the State Government in this behalf.

DISPOSAL OF GOODS

Department shall declare the goods as surplus or absolete or unserviceable and disposeoff the same in the prescribed manner.

Before disposing off the goods, reserve price of the goods be worked out.

METHODSof Disposal

Obtaining bids through advertisement tender orPublic auction orAny other mode.Disposal through Advertised Tender:-

The following broad steps shall be adopted in case of disposal of surplus or obsolete orunserviceable goods through advertised tender:

1) Preparation of tender documents2) Invitation of tender for the surplus, obsolete or unserviceable goods to be sold;3) Opening of bids;4) Analysis and evaluation of bids received5) Selection of highest responsive bidder6) Collection of safe value from the selected bidder7) Issue of sale release order to the selected bidder


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8) Release of sold goods to the selected bidder ; and9) Return of bid security to the unsuccessful bidders.Disposal through Auction:

A Department may undertake auction of surplus, obsolete or unservicealble goods to bedisposed off either directly or through approved auctioneers and shall ensuretransparency, completition, fairness and elimination of discretion.

The auction plan including details of the suruplus obsolete or unserviceablegoods to beauctioned and their location, terms and conditions of the sale shall be widely circulated.

Head of the Department shall constitute an auction committee comprising of threemembers.

During the auction process, acceptance or rejection of a bid shall be

announced immediately on the stroke of the hammer. If a bid is accepted, earnest moneynot less than twenty-five percent of the bid value shall immediatlely be taken on the spotfrom the successful bidder in cash. The goods shall be handed over to the successfulbidder only after receiving the balance payment.

Disposal by other modes.If a Department is unable to dispose off surplus or absolete or unserviceable goods inspite of its attempts through advertised tender or auction, it may dispose off the same atits scrap value with the approval of the Government.In case the Department is unable to dispose off the goods even at its scrap value, it mayadopt any other mode of disposal including destruction of the goods in an eco-friendlymanner after constituting a committee of departmental officers who are not directlydealing with the store

11.8 Loans and advances

The loans and advances cases should be initiated and processed carefully by theHead of Office/D&DO in accordance with the rules and procedure laid down bythe Govt. All formalities as required under the relevant rules before and aftermaking payments/disbursements should be got completed. Recoveries of theloans and advances should be made in accordance with the rules and conditionsmentioned in the sanction order.

Some of the important things which the Head of Office/D&DO should keep inmind while processing and submitting the cases, such as HBA, conveyanceadvances/loans are mentioned hereunder for their guidance:

1) Processing of cases of house building advance It has been observed that the cases for the HBA are not properlyscrutinized/processed at the Head of Office level before being forwarded to the


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Directorate, resulting thereby back references for getting the cases properlycompleted, thus, causing avoidable delay in the finalization/sanction. The Headof Office/D&DO should, therefore, ensure that the HBA cases have beencompleted in all respects and the following points should be kept in view:--

1)

The application for the HBA should be submitted only on the prescribedform, which should be signed by the applicant, with complete address, andcountersigned by the Head of Office. No column of the application formshould be kept blank. The columns which are not applicable or where theinformation is Nil should not be merely scored out, but, the word NotApplicable or Nil should be filled in against the appropriate column inthe application form.

2) As a simplification of procedure for sanction of house building advance,the Government of Himachal Pradesh (Finance Department) vides theirletter no. Fin-D-A(3)- 1/95, dated, 28-9-1999, further circulated videDirectorate of Elementary Education endst. No. EDN-H(Pry)-3-A-19/98,

dated 21-10-1999 has decided that, in future, the blue-prints/estimates ofthe building shall not be required by the Finance Department and thegovernment employee need not be asked to submit these documents withhis application for obtaining the house building advance.

3) All documents/certificates etc. attached with the case should be signed bythe applicant and countersigned by the Head of Office after personallysatisfying himself/herself of the correctness of the information furnishedtherein.

4) The recovery schedule should be properly filled in and the number ofinstallments of recovery of the HBA should be correctly worked out,keeping in view the date of superannuation of the applicant and therepaying capacity.

5) The Government of Himachal Pradesh, Finance Regulation Departmentvide their Office Memorandum No. FIN(C)A(3)-aa/95, dated 21stSeptember, 1998,O.M.No. fin (L) A(3) 3/200 dated 25th August 2006modified all previous orders and revised the rates and entitleview , as perdetail given order.

i) Cost ceiling limit -The existing cost ceiling limit is revised to 200 timesof the basic pay subject to a minimum of Rs. 7.5 lakh and maximum of'Rs. 18 lakh. Where the Administrative Department is satisfied on themerits of the case, they may relax the cost ceiling upto a maximum of 25%of the cost ceiling mentioned above in individual cases.

In regard to minimum cost ceiling, it is clarified that the minimum costceiling has been laid down to enable employees to avail house buildingadvance to acquire/construct houses upto this ceiling, even if their costceiling according to their basic pay is less. Otherwise, any governmentservant can avail of house building advance, irrespective of his basic pay,


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subject to compliance with other requirements of House Building AdvanceRules.

ii) Quantum of house building advance - The existing entitlements arerevised to 34 months Basic Pay plus D.P. or the anticipated cost of the

house, or the repaying capacity of the government servant, whichever isleast, subject to a maximum of Rs. 7.5 lakh.iii) The HBA is recoverable in equal monthly installments, subject to a

maximum of 144 Recovery of interest on HBA will start officeinstallments.

iv) Quantum of advance for repair/enlargement of the existing house -20 months basic pay or Rs. 1,80,000 or actual estimated cost ofrepair/enlargement of house, or the repaying capacity, whichever is least.

v) Other terms and conditions for the grant of house building advanceremain the same as prescribed from time to time. The above modifications

are effective with effect from1st October, 1998.

f. The Government employee is required to seek prior permission of thecompetent authority under the CCS (Conduct) Rules, 1964, to acquireimmovable property/construct house, which must be attached with the case.

g. In case of employees having put in more than ten years (now revised to 5year) service but not holding substantive post/not confirmed, a properlyexecuted Surety Bond by another state government employee as requiredunder rule 10.13 of the H.P.F.R, Vol. 1 should be attached with the case, onthe prescribed format.

h. Original copies of the latest revenue records of the land on which the house isproposed to be constructed by the employee, alongwith a certificate from thecompetent Revenue Authority (Tehsildar/Naib Tehsildar) to the effect that theland, in question, is free from all encumbrances, should be attached with theHBA case.

i. H.P.F.R. form No. 14 & 15 should be properly and completely filled in,signed by the applicant and countersigned by the Head of Office, must,invariably, be furnished along with the case.

j. In case the title of the land on which the employee proposes to construct thehouse, is held by him/her as a co-sharer of the land, a properly executedaffidavit duly attested by the Executive Magistrate, Ist Class, from all otherco-sharers of the land to the effect that they have no objection to theconstruction of the house by the employee on the land, anywhere, indicatingkhasra numbers should be attached.

11.9 H.P. Cooperative Banks to provide HBA to state government employees

The state government employees are being allowed house building advance(HBA) on first come first serve basis subject to availability of funds. As per


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provisions of H.P. Finance Rules, the amount of HBA is released in twoinstallments.

Due to release of amount of HBA, in installments, which takes some time,some employees are facing difficulties for carrying out uninterrupted construction

work in timely, completion of the houses. In order to enable such employees tocomplete their houses in time, matter was taken up with Co-operative Banks forproviding loan to the government employees for house building purposes on linesof the vehicle loans. House loan schemes are available with Kangra Central Co-operative Bank, H.P. State Co-operative Bank and Jogindra Central Co-operativeBank. The Kangra Central Co-operative Bank has expressed its willingness toextend HBA to the state government employees on the same terms/conditions asin case of vehicle loans.

(Government of H.P., Department of Finance, O.M. No. Fin(C) A(3)-3/2002dated 7th July, 2002)

Additional loans from public sector banks, co-operative banks and financdialinstitution (fin dept notification no: Fin (c) A (3) 3/2000 dt. 21.8.02

ANNEXUREGENERAL TERMS AND CONDITINS FOR CREATION OF SECOND CHARGE BYGOVERNMENT SERVANTS

(1) Prior permission of the Appointing Authority should be obtained byconcerned Government servant for creation of second charge.

(2) Concerned government servant will apply to the Appointing Authorityby submitting simple application giving therein details about concernedbank / financial institution from which loan is proposed to be obtained /amount of loan and other relevant information if any.

(3) On receipt of request from the concerned Governement servant,Appointing Authority with look into the matter and after satisfyinghimself that terms and conditions laid in this Annexure is satisfied, grantpermission for second mortgage. A copy of permission will also be sent tothe concerned bank / financial institution and it will be clearly mentionedtherein that the rights of second Mortgagee will be subordinate to therights of first Mortgagee i.e. Government.

(4) The second charge can be created by the Government servants only inrespect of loans to be granted for meeting balance cost (including revised)cost of the house / flat.

(5) The loan to be granted should be by Public Sector Banks, cooperativeBanks or public sector financial institutions like ICCI, HDFC, HUDCO,and LIC.

(6) The total amount of HBA granted by the State Government and the loanraised from above institutions taken together should not exceed theprescribed cost ceiling limit applicable to the concerned government


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servants as notified by the State Government from time to time. It isclarified that presently, the cost ceiling limit is 200 times of the basic payof concerned government servant subject to minimum of Rs. 7.5 lakh andmaximum of Rs. 18.00 lakh as notified vide FDs O.M. No. Fin (c) A (3) -11/95, dated 21st September, 1998.

(7)

Following additional clause will be inserted in the mortgage deed (form -14) as para-7:

That the Mortgager shall not, during the continuance of these presents,charges, encumber, alien, or otherwise dispose of the mortgaged property.However, if the Mortgager convenants to create a second mortgage infavour of any other financial institution, he shall not do without obtainingthe prior permission of the Appointing. Authority and on the consent beinggiven, the draft of second mortgage will be submitted to the Mortgagee forapproval.

The state Govt servants can obtain additional loans from public sectorbanks, co-operative banks and financial institutions etc. and create a second changesubject to terms and conditions specified in Annexure _______________ Housebuilding Advance to govt. to acquire flats / houses membership of co-operative grouphousing socieites and from private builders ( fin deptt O.M. Fin (c) A (3) . 5/2009 dt.9.2.2011)

It has been decided at govt level that house building advance maybe granted to the state govt employers who are members of such societies or intend tobuy house from Private builders / housing companies, etc but can to the govt because offacts that these houses/flat being constructed are not coupled / ready for possesionwithout necessity of the land / and or/ building where such flats / houses are dilicated.The terms and condition are annexured as Annexure ____________ .

ANNEXURE

The House Building Advance shall be granted subject to the following conditions:-

1. The applicant State Government servant shall execute a Personal Bond andalso furnish a Surety Bond. The Surety Bond shall be executed jointly by twosureties who are permanent govt. servants of adequate status having sufficientlength of service upto the period of recovery of the advance alongwith interestfrom the loanee. The surety bond should not be of husband or wife or memberof the same joint family and as far as practicable, should not have stood suretyfor anybody else.

2. The amount of advance shall not exceed 34 months Basic +Dearness Pay inthe pre-revised scale of the government servant or the anticipated cost of houseor the repaying capacity ( number of years left for retirement ) of the g ovt.


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Servant whichever is least, subject to the condition that maximum amount ofHousing Building Advance shall not exceed Rs. 7.50 Lakh.

3. The amount of advance shall be granted in 2 installments i.e 50% of the advancesanctioned shall be payable to the applicant on his executing necessarydocuments.

4.

The remainig amount of 50% of the total sanctioned advance shall be disbursedin suitable installments as fixed by the sanctioning authority at the time of issueof ssanction, on the basis of payment schedule of the flat/house furnished by theconcerned Co-operative Society / Private Builder/ Housing Companies, etc. Foreach disbursement, the employees will produce a demand letter from theHousing Soceity / Private Builder / Housing companies, etc. For eachdisbursement, the employees will produce a demand letter from the HousingSociety / Private Builder/ Housing companies, etc. indicating the progress ofconstruction, the correctness of which may be verified by the sanctioningauthority by arranging inspection of the premises in term of HBA Rules.

5. Original Agreement between the Housing Society / Private Builder / HousingCompanies. etc. applicant Government servant, the share certificates issued bythe Society /Private builder should be produced for verification.

6. A certificate to the effect that the Co-operative Group Housing Society / PrivateBuilder / Housing Companies, etc is registered with the Registrar of the Co-operative Societies of the concerned State, as the case may be, should also beobtained.Other terms and conditions for grant of House Building Advance shall be thesame as in force at present and as amended from time to time.

11.10 Stamp duty exemption on instruments of hypothecation

In exercise of the powers conferred by clause (a) of sub-section (1)of section 9 of the Indian Stamp Act, 1899 (Act, No. II of 1899) asapplicable to the state of Himachal Pradesh, the Governor, H.P. ispleased to remit the entire stamp duty chargeable on instruments ofhypothecation i.e. mortgage without possession executed by theemployees of the Himachal Pradesh State Government and theemployees of the H.P. state government public sector undertakingand the employees of autonomous bodies for securing a housebuilding loan from the Cooperative Banks registered under theH.P. Cooperative Societies Act, 1968 and Nationalized Banks, forconstruction or purchase of dwelling house for their own use andexecuted in favour of aforesaid bank, with immediate effect in thewhole of Himachal Pradesh.

Provided that the stamp duty so exempted shall be for one HBA per employee in hiscareer subject to the maximum ceiling of Rs. 10 lakh.

(Govt. of H.P. Deptt. Of revenue notification no. 5-10/74 Rev-A dated 18-3-2002 refers)


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In exercise of the powers conferred upon him by section 78 and 79of the Registration Act, 1908 (XVI of 1908) as made applicable tostate of Himachal Pradesh, the Governor, Himachal Pradesh ispleased to order that for the existing item (b) of Article I of thetable of registration fees annexed to this department notification

No-17-13/66-Rev.I, dated the 14

th

April, 1980, published in theRajpatra, Himachal Pradesh, dated 6th June, 1970 and as amendedfrom time to time, the following items shall be substituted witheffect from the date of its publication in the Himachal PradeshRajpatra namely:


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(Government of H.P., Department of Revenue notification no. 5-10/74 Rev-A dated 18-3-2002)

(b) For all compulsorily registerable documents other thanleases and deeds of hypothecation i.e. mortgage withoutpossession of immovable property executed by theemployees of H.P. State Government, the H.P. StateGovernment public sector undertakings and the employeesof autonomous bodies for securing a house building loanfrom Cooperative Banks registered under the H.P. CoopSocieties Act, 1968 and Nationalized Banks for constructionor purchase of dwelling house for their own use andexecuted in favour of aforesaid banks. If the value ofconsideration be only partly expressed (in addition to theadvalorem fee as above) on the value or considerationmoney expressed.If the value or consideration be not at all expressed, a fixedfee of.

(b-I) For deeds of hypothecation i.e. mortgages withoutpossession executed by the employees of the H.P. StateGovernment, the employees of H.P. State Governmentpublic sector undertakings and the employees ofautonomous bodies for securing a house building loan fromCooperative Banks registered under the H.P. Coop SocietiesAct, 1968 and Nationalized Banks for construction orpurchase of dwelling house for their own use and executedin favour of aforesaid banks, a fee of Rs. 10/- only shall becharged:

Provided that the fee chargeable under item (b-I) supra shallbe for one house building loan per employee in his careerfurther subject to maximum ceiling of Rs. 10.00 lacs.

Provided further that if an employee raises another housebuilding loan in his career, the registration fee shall becharged as applicable to documents compulsorilyregisterable.

At the rate of 2% onthe value ofconsideration subjectto a minimum of Rs.5/- and a maximumof Rs. 25000/-.

Rs. 10/-

Rs. 40/-


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11.11 Advance/Withdrawal from GPF Powers of sanctioning thereof

The Director of Elementary education, H.P. vides office order no. EDN-(Pry)-H(3) F-25-95-1 dated 4th November, 1999 has delegated the powers of sanctioningadvance/withdrawal from the General Provident Fund to the officers mentioned in

column No (2) who are authorized to function as Head of the Department under Rule12(2) and 15 of the General Provident Fund (Central Services), Rules 1960, in respect ofthe categories of staff mentioned against each in column No. (3) below:

SrNo.

1

Officer to whompowersdelegated

2

Categories of staff in respect of which powersdelegated

3

1. Deputy DirectorElementaryEducation

All categories of Class III & IV employees workingin the office of DDEE & BEEOs, including BEEOsand teachers working in the district under his/her

administrative control.2 Principal ofDistrict Instituteof Education andTrg. (DIET)

All categories of employees (Class II, III & IV)working under his/her administrative control.

3 Deputy Director(Adult Education)

All categories of employees working in the AdultEducation, including the field offices, under his/heradministrative control.

All these sanctioning authorities mentioned in column No. (2) above shall beresponsible for proper adherence of Rules and in the cases of negative/minus balance

they will be held responsible for such lapses and these will be termed as temporaryembezzlement of government money inviting both departmental as well as criminalaction. In order to avoid the occurrence of negative/minus balance in the GPF accounts ofthe subscribers, the detail of advances/withdrawals sanctioned to an employee by theprevious office shall be depicted in the Last Pay Certificate or separately on his/hertransfer to another office/institution. Further, at the time of sanctioningadvance/withdrawal, an entry to this effect will be made in the GPF statement of accountof the subscriber concerned so that an inaccurate statement of accounts is not preferredwhile applying for second or subsequent withdrawal/advance in the same financial year.

The power of sanctioning advance withdrawal in respect of DDEE, Principals of

DIETs and all officers and staff working in the Directorate of Elementary Education,shall continue to be exercised by the Director Elementary Education.

These orders shall come into force with immediate effect.

11.12 Settlement of audit paras


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The first annotated reply to the audit and inspections report issued by the AuditOffice must be submitted to the Audit Office within a period of one month fromthe date of issue of audit and inspection report by the Audit Office. All out effortsshould be made by the D&DO/Head of Office to ensure spot-settlement of theintended audit paras by the audit party so as to avoid accumulation of audit paras.

1) The first annotated reply is to be submitted, in quadruplicate, dulysupported with relevant documents, through the concerned DeputyDirector Elementary Education to the Head of the Department, leavingsufficient space in annotated form, for recording comments by the DDEEand the Head of Department. This exercise must be completed by eachHead of Office /D&DO within the prescribed time limit.

2) Review of old outstanding audit paras must be made periodically ascontinuing process by each D&DO to ensure whether necessary actionrequired to be taken towards the settlement of pending audit paras hasbeen initiated and follow-up should be ensured punctually. The Deputy

Director Elementary Educationand the Section Officer (F&A) shouldexamine each outstanding audit para in respect of their own office and theoffices of the Block Elementary Education Officers in the respectivedistrict, in the monthly meetings held with the BEEOs to monitor whetherthe first annotated reply has been submitted in the form and mannerstipulated above and to ensure that the follow-up action is being taken atall levels.

3) The recoveries on account of over payments and inadmissible claimspointed out in the audit note should be made from the concerned officialseither in lump sum or in monthly installments (not less than Rs. 500 permonth) or as the case may require.

4) The progress report/review position in regard to the settlement of pendingaudit paras will be regularly submitted by the BEEO to the DDEE in themonthly meeting convened at the district level, who in turn, will conveythe consolidated Review Report to the Directorate, on the formatappended at Annexure-VII.

11.13 Annual Confidential Reports

11.13.1 Writing of annual confidential reports time schedule therefor

The matter of revising of time schedule for writing the AnnualConfidential Reports has been under consideration of theGovernment for some time past. The time schedule of writingACRs is as under:


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i) Self-appraisal of the officer to bereported upon. 7th April

ii) Initiation of the report by theReporting Officer(s). 15th April

iii) Review of the report by the

Reviewing Officer(s). 22

nd

Apriliv) Acceptance of the reports by theAccepting Authorities. 29th April

v) Communication of adverseremarks, if any. 31st May

vi) Representations of governmentservants against communicatedremarks, if they wish so. 15th July

vii) Maximum period upto which thereport/comments of the authorityrecording adverse remarks on the

representation are to be awaited. 15 daysviii)

Final date for taking a decision onrepresentations against adverseremarks. 30th September

Under the above revised calendar the officer reported upon is required to record

his self-appraisal by the 7th April every year and submit it to the reporting officer. With aview to ensure timely completion of Annual Confidential Reports, it has also beendecided that the reporting officer will initiate the report at his own level, in cases wherethe officer reported upon does not submit his self-appraisal by the 7th April.

Under this time schedule for writing of ACRs, the process of writing ACRs andtaking final decision on the representation against adverse remarks would be completedby the respective authorities within the prescribed period. Accordingly, it has also beendecided that the ACRs of the preceding year will not be taken into account by the DPCsfor various purpose till after 30th September of the year in question.

The above decision will apply to all services, excepting the officers of the AllIndia Services, Himacahal Pradesh Administration Service, Himachal Police Service andthe Himachal Forest Service.(H.P. Govt. Deptt. of Personnel O.M. No: 8-3/63-DP (Apptt.-II) (V) dated 28-3-1984)

11.13.2 Writing of annual confidential reports time schedule in r/o teachingstaff under Education Department

The matter regarding prescribing separate time schedule in respect ofteaching staff under Education Department, Himachal Pradesh has beenengaging the attention of the Government for quite some time past, for themain reason, that the general time schedule appears to be impracticable intheir case as the examination results are generally declared by the end of


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June/July every year. In order that the Department could make objectiveassessment on the working of teaching staff in right perspective, theGovernment after careful consideration has decided impartial supersessionof this Deptt. O.M. No. 8-3/63 DP (Apptt. II) V. dated the 28th March,1984 that the time schedule in respect of teaching staff under Education

Department will henceforth be as under:

i) Self-appraisal of the officer to be reported upon7th Septemb

ii) Initiation of the report by the Reporting Officer(s).15th Septemb

iii) Review of the report by the Reviewing Officer(s).22nd Septemb

iv) Acceptance of the reports by the Accepting Authorities.29th Septemb

v) Communication of adverse remarks, if any.

31st

Octobvi) Representations of government servants against

communicated remarks, if they wish so.15t Decemb

vii) Maximum period upto which the report/comments ofthe authority recording adverse remarks on therepresentation are to be awaited.

15 da

viii) Final date for taking a decision on representationsagainst adverse remarks.

31s Decem

Under the above calendar, the process of writing of ACRs and taking finaldecisions on the representations against adverse remarks would be completed by therespective authorities within the prescribed period.

(H.P. Govt. Deptt. of Personnel O.M. No: Per (AP-II) B (15)-1/84 dated 22-2-1986refers)

11.14 Guidelines for Writing Annual Confidential Reports (ACRs)

11.14.1 Merit, justice and fair play only considerations

The officer recording the confidential reports should realize thevalue and importance of confidential reports in making or marringthe career of the officer reported upon. While superior officershave the fullest freedom and the right to record their opinionsabout the work and conduct of their subordinates, they should indoing so, be guided solely by consideration of merit, justice andfair play. No personal considerations, or recommendations of anykind should be allowed to prevail and their conscience alone


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should be their guide in the matter. Thus the officers writing theconfidential reports should make correct assessment of the workand conduct of their subordinates without any partiality, prejudice,selfish motive, pride or fear.

(H.P. Govt. Appointment Deptt. O.M. No. SAD-1-1163/57 dated 7/8-4-1960 and Apptt. 1-1163/57-II dated 5-2-1965 refers)

11.14.2 Reporting officer to advice, guide and assist his subordinates

Every reporting officer should consider it his duty not only tomake an objective assessment of a subordinates work andqualities but also to see that he gives to his subordinates at alltimes the necessary advice, guidance and assistance to correct theirfaults and deficiencies. Accordingly in mentioning any faults ordefects in the report, the reporting officer should also give

indication, etc. to get the defect removed and with what results. Itmay be noted that if called upon to do so, the officer who givescritical or adverse remarks in the confidential report on theGovernment servant, should be prepared to substantiate withconcrete facts.

(H.P. Govt. Appointment Deptt. O.M. No. SAD1-1163-57 dated 7/8-4-1960 and MemoNo.8/3/63-Apptt. Dated 16-9-1963 refers)

11.14.3 Guidelines for writing of annual confidential reports on revisedmodel forms

Revised model forms for writing of annual confidential reports inrespect of some of the common categories of posts have beendevised with a view to ensuring maximum objectivity in thepreparation of the confidential reports and these forms minimizevague, cryptic and non-committal remarks being recorded in theconfidential reports. The Departments were directed to adopt theseforms with suitable changes in consultation with the Department ofPersonnel.

The following instructions in this behalf need be kept in view while writing theannual confidential report:

1) The Reviewing Officers are now expected to perform a moreeffective role and where necessary they should seek clarification ordiscuss the adverse remarks with the Reporting Officer. TheReviewing Officer should arrive at a proper and independentjudgement of his own and it shall be his responsibility to verify thecorrectness of the remarks of the Reporting officer after making


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such enquiries as he may consider necessary, besides discussingthe remarks with the Reporting Officer. There may be cases wherethe entries made by the Reporting Officer are not sufficientlymeaningful. In such cases the reports should be returned to theReporting Officer for amplification or explanation.

2)

The confidential reports shall contain no mention as to fitness orunfitness for promotion. Fitness or unfitness for promotion shall bedecided by concerned promotion committee.

3) The confidential reports shall not contain any grading of the officerreported upon. The grading shall be done by the promotioncommittee.

4) At present detailed procedure for recording entries in regard toreputation and integrity has been prescribed and definite entriescan be made only after ascertaining the correctness ofsuspicions/doubts. It has now been decided that there should be noinhibition on writing about the reputation of any officer. It should

be possible to make remarks in regard to the integrity based ongeneral reputation without the need for citing specific cases ofdishonesty.

5) If the Reporting Officer feels that a prescribed course of training isrequired by an official in order to equip him better for his duties orto develop his potentialities, he may make a separaterecommendation to the appropriate authority on this matter. Theconfidential report would not be a proper place for such arecommendation.

(H.P.Govt. letter No.8-3/63-DP(Apptt-II)Vol.V dated 12-10-1976 and No.Per(AP-II)B(15)-1/82 (Loose) dated12-9-1988 refer)

11.15.4 Abolition of grading column in ACRs Grading by DPC

The general principles for promotion to selection posts provide that afterexcluding such of the officers in the field of choice who are consideredunfit by the Departmental Promotion Committee or other selectingauthority, the remaining officers should be classified as Outstanding,Very Good and Good on the basis of merit, as determined by theirrespective records of service. It is entirely left to the DPC or otherselecting authority to make its own classification of the officers beingconsidered by them for promotion to selection posts, irrespective of thegrading given to them by the reviewing officers in their confidentialreports.

With the revision of forms of annual confidential reports it has beendecided to dispense with the column in regard to the grading of officers inthe confidential reports. Though the column of grading in the existing C.R.forms has been dispensed with yet the DPC or other selecting authority


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should arrive at its own conclusions regarding the grading of the work ofthe officers under consideration on the basis of the total contents of theconfidential reports of the officers concerned. The principles for selectionwill continue to apply, with reference to the grading to be given by theDPC on the overall content of the C.R. form.

(G.I. Ministry of Home Affairs Office Memo No. 1/3/68-Ests (D), dated the 18th March,1968 refers)

11.15.5 Outstanding entry in ACRs

As per above decision, the column for grading has been dispensed with. It hasbeen decided by the Government that the Reporting/Reviewing Officers willexercise great restraint while making an entry of an officer/official asOutstanding. If such an entry is to be made, details of specific performanceand achievements justifying the entry should be recorded in the ACR of the

officers/officials.

(H.P. Govt. Deptt. of Personnel letter No. 8-3/63-DP (Apptt. II) Vol. I dated 3-11-1981refers)

11.15.6 No entry for grant of extension in service

Some officers make recommendations for grant of extension in service in theACRs, though there is neither any specific column for this purpose nor theinstructions require such recommendation in ACR. This tendency has beenseriously viewed and it has been decided that no such unwarranted remarks berecorded in ACRs in future.

(H.P. Govt. Deptt. of Personnel O.M. No. 8-3/63-DP (Apptt.II) Vol.V dated 17-1-1977refers)

11.15.7 Entries regarding courses of study or training

1. The question whether an entry should be made in the character roll of aGovernment servant in respect of approved courses of study or trainingundergone by him at institutions in India or abroad was underconsideration. It is desirable that the confidential report entries shouldcontain particulars of such courses. It would create greater incentiveamongst officers to attend the courses and pay more serious attention tothem. It has, therefore, been decided that the following procedure shouldbe adopted in such cases:

1) Whenever an officer attends an approved course of study ortraining, the fact of his having done so should be entered in hisconfidential report.


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2) The report received from the head of the institution should eitherbe placed in original with the confidential report or the substanceof it entered therein.

3) An entry about the report submitted by the officer on his workabroad as required in Cabinet Secretariat O.M. No. 145/CF/52,

dated 22nd May, 1953 should also find mention in the confidentialreport if it is outstandingly good, or is of poor quality indicatingthat the officer has not made good use of his period of study ortraining.

(G.I., M.H.A. Office Memo No. 51/14/60-Ests(A), dated 29-1-1962 incorporated in thecompendium issued vide H.P. Govt. Apptt. Deptt. OM No.8-3/63-Apptt-II dated 17-2-69)

2. Approved courses of training may be defined to include courses sponsored by theGovernment or in which the cost or part of the cost is borne by Government, asalso courses attended with the permission of Government or for which

Government grant study leave. In respect of some of these courses it may not bepossible or necessary to obtain reports, which could be incorporated in theconfidential reports. For instance, there are part-time courses and refreshercourses where an assessment of candidate is not made. In such cases, however,entry in the confidential report of the fact of the officer having attended the coursewould nevertheless be useful in giving a more complete picture of the officersexperience and accomplishment.

(G.I., M.H.A. Office Memo No. F 51/2/62-Ests(A), dated 12-4-1962 incorporated in thecompendium issued vide H.P. Govt. Apptt. Deptt. OM No.8-3/63-Apptt-II dated 17-2-69)

11.15.8Entries of penalties imposed and warnings

1) It has been decided that if as a result of disciplinary proceedings, any ofthe prescribed punishments (e.g. censure, reduction to a lower post, etc.) isimposed on a Government servant a record of the same should invariablybe kept in his confidential report. Further, if on the conclusion of thedisciplinary proceedings it is decided not to impose any of the prescribedpunishments but to administer only a warning or reprimand etc. (asexplained in Ministry of Home Affairs Office Memorandum No.39/21/56-Ests (A), dated the 13th December, 1956), a mention of suchwarning, etc should also be made in the confidential roll.

(G.I., M.H.A. Office Memo No. 39/12/59-Ests (A), dated 23-4-1960 incorporated in thecompendium issued vide H.P. Govt. Apptt. Deptt. OM No.8-3/63-Apptt-II dated 17-2-69)

2) Distinction has to be made between warning and censure. An order ofcensure is a formal and public act intended to convey that the personconcerned has been held guilty of some blameworthy act or omission forwhich it has been found necessary to award him a formal punishment.


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Nothing can amount to a censure unless it is intended to be such a formalpunishment imposed for good and sufficient reasons after following theprescribed procedure. A record of the punishment so imposed is kept onthe officers confidential roll and the fact that he has been censured, willhave its bearing on the assessment of his merit or suitability for promotion

to higher posts.

There may be occasions, on the other hand, when a superior officer mayfind it necessary to criticize adversely the work of an officer workingunder him, (e.g. point out negligence, carelessness, lack of thoroughness,delays, etc.) or he may call for an explanation for some act or omissionand taking all circumstances into consideration, it may be felt that, whilethe matter is not serious enough to justify the imposition of the formalpunishment of censure, it calls for some informal action, such as thecommunication of a written warning, admonition or reprimand. If thecircumstances justify it a mention may also be made of such a warning etc.

in the officers confidential roll. However, the mere fact that it is somentioned in the character roll does not convert the warning etc. into acensure. Although comments, remarks, warning etc. also would have theeffect of making it apparent or known to the person concerned that he hasdone something blameworthy and to some extent, may also affect theassessment of his merit and suitability for promotion, they do not amountto the imposition of the penalty of censure because it was not intendedthat any formal punishment should be inflicted.

The fact that a mere informal warning cannot be equated to a formalcensure, should not, however, be taken as tantamount to suggesting thata written warning may be freely given without caring whether or not it isreally justified. It is a matter of simple natural justice that writtenwarnings, reprimands, etc. should not be administered or placed on anofficers confidential record unless the authority doing so is satisfied thatthere is good and sufficient reason to do so. It may be reiterated that everyreporting officer should be conscious of the fact that it is his duty not onlyto make an objective assessment of his subordinates work and qualitiesbut also to see that he gives to his subordinates at all times the advice,guidance and assistance to correct their faults and deficiencies. If this partof reporting officers duty has been properly performed there should be nodifficulty about recording adverse entries because they would only refer tothe defects which have persisted in spite of the reporting officers effortsto have them corrected. If after having taken much care the reportingofficer finds that for the purpose of a truly objective assessment mentionshould be made of any warning, admonition, etc. issued, especially thosewhich have not produced desired improvement, it is his right and duty toso mention them. In the process of bringing the defects to the notice ofperson concerned, where an explanation is possible an opportunity to doso should be given.


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(G.I., M.H.A Office Memo No. 39/21/56-Ests (A), dated 13-12-1956 incorporated in thecompendium issued vide H.P. Govt. Apptt. Deptt. OM No.8-3/63-Apptt-II dated 17-2-69)

11.15.9 Entries regarding integrity

Entries in regard to the integrity of officers are generally made in a routine manner andthe significance of such entries is not fully appreciated. The following procedure is,therefore, laid down in regard to the grant of integrity certificate:

1) The form in which integrity certificate is to be recorded will be as follows:Nothing has come to my knowledge which casts any reflection on theintegrity of Shri. His general reputation for honesty isgood and I certify his integrity.

2) All certifying officers should give the most careful attention to the grant orwithholding of these certificates and treat it as a very important matter. No

certificate should be given unless the certifying officer is satisfied withoutreservation about the integrity of the officer concerned.3) To enable the certifying officers to discharge their responsibilities in this

regard properly, it is suggested that in respect of each subordinate theyshould note down from time to time any facts or circumstances whichcome to their knowledge touching the integrity of the subordinate. If adefinite fact susceptible of formal proof comes to the notice of thecertifying authority, he should make a proper enquiry. However, if a merevague allegation, not susceptible of formal proof but still creating doubt orsuspicion comes to his knowledge; he should face the subordinate with theallegation or circumstance which has come to his notice. If the subordinateclears up his position, a note should be made to the effect that he was ableto clear his position. If on the other hand, his explanation is not consideredsatisfactory and yet the point is not one on which the certifying officerthinks that proof should be available, he should utilize this as a fact or acircumstance which came to his knowledge and which would justify himin withholding the integrity certificate.

4) In cases where the reporting officer is not in a position to make a positivereport about integrity he should leave the column blank and submit asecret report if he has reasons to doubt the integrity of the officer on whomhe is reporting, stating the reasons for his suspicions. The Government orthe Head of Department who receives such secret reports should takesuitable steps to find out the correctness or otherwise of the report.

5) A copy of the secret note (report) should be sent together with thecharacter roll to the next superior officer who should ensure that follow upaction is taken with due expedition.

6) If, as a result of the follow up action, an officer is exonerated, his integrityshould be certified and an entry made in character roll. I f suspicionsregarding his integrity are confirmed, this fact can also be recorded andduly communicated to the officer concerned.


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7) There are occasions when a reporting officer cannot, in fairness to himselfand to the officer reported upon, either certify integrity or make an adverseentry, or even be in possession of any information which would enablehim to make a secret report to the Head of the Department. Such instancecan occur when an officer is serving in a remote station and the reporting

officer has not had occasion to watch his work closely, or when an officerhas worked under the reporting officer only for a brief period or has beenon long leave, etc. In all such cases, the reporting officer should make anentry in the integrity column to the effect that he has not watched theofficers integrity as the case may be. This would be a factual statement towhich there can be no objection. But it is necessary, that a superior officershould make every effort to form a definite judgement about the integrityof those working under him, as early as possible, so that he may be able tomake positive statement.

In all such cases, the reporting officer should make an entry in the

integrity column to the effect that he has not watched the officers workfor sufficient time to be able to make any definite remarks or that he hasheard nothing against the officers integrity, as the case may be.

8) There may be cases in which after a secret report/note has been recordedexpressing suspicion about an officers integrity, the inquiries that followdo not disclose sufficient material to remove the suspicion or to confirm it.In such a case the officers conduct should be watched for a further period,and, in the meantime, he should, as far as practicable be kept away frompositions in which there are opportunities for indulging in corruptpractices.

(H.P. Govt. Appointment Deptt. O.M. No. SAD 1-1163/57 dated 7/8-4-1960, G.O.I.,M.H.A. O.M. Nos. 51/4/65-Ests (A) dated 21-6-1965 and 15-9-1965 incorporated in thecompendium issued vide H.P.Govt. Apptt. Deptt. OM No.8-3/63-Apptt dated 17-2-69)

11.15.10 Recommendation of the joint conference of State AnticorruptionOfficers and CBI for maintenance of register regarding complaints

The Seventh Biennial Joint Conference of State Anti-corruption Officersand Central Bureau of Investigation while discussing a scheme with regardto eradication of corruption in State as prepared by the Central Bureau ofInvestigation have again recommended the maintenance of a register inrespect of matters or complaints against officers integrity and for makinguse of the same while recording the integrity certification in the annualconfidential reports.

(H.P. Govt. Deptt. of Personnel letter No. 7-22/72-DP(Apptt. II) dated 11-11-1975refers)


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11.15.11 Certification of integrity

The instructions at entries regarding integrity above prescribe theprocedure for filling the column relating to integrity. Particular wording ofthe certificate is also provided in these instructions. If anything adverse

relating to integrity comes to the notice of the concerned authority, thesame is also required to be specified in this column. In doubtful cases theconcerned authorities before recording such remarks should take steps toascertain personally whether there is any reason to doubt or suspect theintegrity of the official concerned.

Certain reporting officers do not record integrity certificate in theannual confidential reports of the officials according to the Governmentinstructions as issued from time to time. It is again emphasized upon eachreporting officers to record invariably the integrity certificate in the annualconfidential reports after giving it a serious thought according to these

instructions.

(H.P. Govt. Department of Personnel O.M. No. 8-3/63 (Apptt. II) Vol. V dated 6-6-1985refers)


32/37

Annexure-I (See Para 17.5.a i)

Specimen of Standard Bill Register

____________________________________________________

Sr. no. Date Bill no. Particulars Gross amount Deductionsof bill of bill________________________________________________________________1. 2. 3. 4. 5. 6.____________________________________________________

____________________________________________________

____________________________________________________

Net amt Signature Date of By whom Signature Tresaury Remarks,of bill of D&DO drawal drawn of D&DO voucher no if any/date

____________________________________________________7. 8. 9. 10. 11. 12. 13.____________________________________________________

____________________________________________________


33/37

Annexure-I I (See Para 17.5.a iv)

Specimen of Standard Token Register

____________________________________________________Sr. no. Date Bill no. Particulars Amount Date of submission& date of bill of bill in the treasury

____________________________________________________1. 2. 3. 4. 5. 6.____________________________________________________

____________________________________________________

____________________________________________________Signature Treasury Signature Date of Date of Signature Remarks,of D&DO token no. of treasury receipt drawal of D&DO if any

token fromclerk treasury

____________________________________________________7. 8. 9. 10. 11. 12. 13.____________________________________________________

____________________________________________________


34/37

Annexure-I I I (See Para 17.5.a v)

Specimen of Standard Loans and Advances Register

1. Name of official

2. Particulars of the loan/advance (specify,whether house building advance/GPFadvance/conveyance advance/festivaladvance warm clothing advance etc)

3. Amount of advance

4. Sanction order no. and date vide, which

and authority by whom the advancesanctioned.

.5. Number of monthly installments in

which the advance will be recoverable.

.6. Amount of monthly instalment

.7. Account number (allotted by the A.G.

H.P.) where applicable.

8. Whether the loan/ advance is interest

bearing or not?.

Details of the recovery____________________________________________________Bill no. Paid salary No. of Amount Progressive Diminishingand date month instalments recovered total of balance of

recovery recovery____________________________________________________1. 2. 3. 4. 5. 6.____________________________________________________

12and so on

____________________________________________________


35/37

Annexure-IV (See Para 17.5.a vi)

Specimen of Standard Budget Check Register

1. Name of scheme/ Total budget allotment

SOE.. for the year.

2. Sanction no. and date vide Plan/Non Planwhich allotment/authorizationmade

1. Head of account......

Bill no. Particular of Amount 1. Total budget allotment for& date bill of bill the year..

2. Expenditure including this bill..3. Balance allotment

Signature of D&DO


36/37

Annexure-V

Specimen of Standard Stock Register(Permanent articles/consumable articles)

1. Name of item. 2. Name of article.permanent/consumable

Receipt____________________________________________________Date of Bill/cash Name of Full particulars QuantityRatereceipt memo no. supplier/ giving specifications, received

& date or from whom make and modelinvoice no. received etc. of the item& date purchased/received

____________________________________________________1. 2. 3. 4. 5. 6.____________________________________________________

________________________________________________________________________________________________________Amount Grant/fund out Signature of Previous Total

of which D&DO balance Qtypurchased

____________________________________________________7. 8. 9. 10. 11.____________________________________________________

________________________________________________________________________________________________________Date To whom Quantity Signature Balance Sig. of Sig.of Remarksof issued issued of person qty incharge Headissue to whom stock Office/

issued D&DO____________________________________________________12. 13. 14. 15. 16. 17. 18. 19.____________________________________________________

____________________________________________________


37/37

Annexure-VI (See Para 17.5.a vii)

Specimen of Standard Bill Check Register

____________________________________________________

Sr. No. Bill no. & Particulars of Net amount Signature ofdate the bill of the bill D&DO____________________________________________________1. 2. 3. 4. 5.____________________________________________________

____________________________________________________

Annexure-VII (See Para 17.13)Review Report on the Settlement ofPending Audit Paras

Distt Month

SrNo

Name ofblock/office(including theDPEOs

office

Period of audit& inspectionreport

Sr. no ofpending auditpara appearingin the report

(period wise)

Total numberof pendingaudit paras

1. 2. 3. 4. 5.

No. of audit parassettled during themonth

Balance (no. of pendingaudit paras indicatingperiod of audit &inspection report to

which pertain

Remarks with reasonsof delay in finalsettlement of pendingaudit paras

6. 7. 8.ppendix A

Delegation of financial powers to the field officers of Elementary EducationDepartment issued by the Director (Elementary Education) HP vide office order No.EDN-(Pry) H(3)-F-25/95-I dated 19th/20th Feb, 96 and corrigendum dated 27-3-96in partial modification of direction

h.p. elementary education codechapter_11_2012_financial guide by vijay kumar heer

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