finance department notifications-2007 (550-706)

Compendium of Instructions for Local Governments 550

No. FD(FR)II-5/82(Main)GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 3rd January, 2007.

Subject: DECLARATION OF DISTRICT MONITORING OFFICERS AS OFFICERS IN CATEGORY-III UNDER THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006.

Please refer to your letter No. APD/PMIU/DMO/2006-07/4438, dated 17th October, 2006, wherein it has been requested to declare the District Monitoring Officer (DMO) as Officer in Category-III.

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

3. Further necessary action may be taken accordingly.----------

No. FD(FR)II-5/82(Main)GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 10th January, 2007.

Subject: EXERCISING FINANCIAL POWERS UNDER THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006, BY THE INCUMBENT OF THE POST IN FLOATING PAY SCALES.

Sir,

Kindly refer to the subject as cited above.

2. Under part-II and part-III of First Schedule to the Punjab Delegation of Financial Powers Rules, 2006, officers in-charge of independent offices in basic pay scale-19 and above, not included in part-I, and officers in-charge of independent offices in basic pay scale-18 and above, not included in part-II, have been declared as officers in category-II and category-III respectively, in order to enable them to exercise the financial powers as mentioned against their corresponding categories in Part-I of the Second Schedule to the said Rules.

551 Finance Department

3. A question has arisen as to which category an officer would be placed if his post carries floating pay scales. The matter has been examined in the Finance Department and it is clarified that a post in floating pay scales would be considered as of higher status whenever a question of its position in the context of the Delegation of Financial Powers Rules, 2006 arises. For instance, since the post of District Monitoring Officer (DMO) carries basic pay scale 17/18, he may exercise the financial powers of an Officer in Category-III, as given in Part-I of the Second Schedule to the said Rules.


No. FD(FR)II-36/79GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 13th January, 2007.

Subject: FIXATION OF RESERVE PRICE OF STORES LIABLE TO BE AUCTIONED

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

2. I am to state that the depreciated value of Bulldozers, Tractors, Rigs etc. is to be worked out in terms of para 4.31 (2) of B&R code and reserve price would be calculated on the basis of depreciated value, market price or by weight, whichever is higher, as contended in the letter under reference.

3. However, the depreciated value of spare parts, implements, boring material which varies from 1% to 15%, as worked out by Administrative Department, shall have certain basis. You are, therefore, requested to provide the same, for fixation of rate of depreciation of such articles. Further, since most of these items of stores are in use in Irrigation & Power Department, the comments of the latter are also being obtained to formulate a uniform criterion of depreciation, for such items of stores.

----------No. FD(PC)2-1/2005

GOVERNMENT OF THE PUNJABFINANCE DEPARTMENT

Dated Lahore, the 16th January, 2007

Subject: REMOVAL OF ANOMALIES DUE TO REVISION OF PAY SCALES IN 2005

Sir,

I am directed to refer to the above-mentioned subject and to say that cases of some anomalies relating to revision of Pay-Scales in 2005, referred to this Department have been examined in consultation with the Federal Government. In supersession of this


Department's letter No. FD(PC)2-1/2005(700/05), dated 01-07-2006, the following decisions/clarifications have been made.

A Benefit of Annual Increment on National Basis

2. All government servants who have exhausted or may exhaust the relevant existing pay scales shall be allowed the benefit of annual increment beyond the existing scope of the pay scales with effect from 01-12-2005 subject to the following conditions:-

(i) There will be no presumptive benefit on account or the aforesaid. Increment prior to 01-12-2005, therefore, no arrears shall be allowed prior to this date.

(ii) The increment may be treated as personal pay, subject to the condition, that the employee concerned has put in six months or more service which counts for an annual increment, unless withheld under the rules.

(iii) The amount of the persona! pay may not be reduced, and shall be treated as part of the pay scale of the concerned government servant for the purpose of fixation of pay, computation of pension, and recovery of House Rent etc.

B Admissibility of Special Additional Allowance, Special Relief Allowance & Ad-hoc Relief to Government Servants on their Repatriation from Foreign Posting

3. The Special Additional Allowance, Special Relief Allowance and Ad-hoc Relief Allowance Sanctioned vide Nos. FO(PC)2-2/89 dated 27-07-1999, FD(PC)2-1/2003 dated 11-07-2003 and FD(PC)2-1/2004 dated 21-07-2004 respectively, frozen in terms of paras-5 & 6 of the Revision of Pay-Scales, 2005, shall be respectively admissible to government servants on their repatriation from foreign posting at the frozen levels, which would have otherwise been admissible to them had they not been posted abroad.

------------No. FD(DG)1-8/2005

GOVERNMENT Of THE PUNJABFINANCE DEPARTMENT

Dated Lahore, the 31st January, 2007

Subject; FINANCIAL ASSISTANCE TO THE FAMILIES OF CIVIL SERVANTS WHO EXPIRE WHILE IN SERVICE

Sir,

Please refer to your letter No. SO-Admn-II(LG)/1-36/2006 dated 02.12.2006, on the above cited subject.

2. In case of employees of the erstwhile councils working in UAs, it Is observed that UAs are not in a position to make payment for compensation claims because of resource constraint. The Finance Department agrees to making payment in such cases after thorough verification of claims in this regard. As a matter of policy, such cases need to be


routed through LG&RD Department. Accordingly, LG&RD Department, is advised to issue necessary notification for LGs.

------------GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore, the 2nd February, 2007.NOTIFICATION

No. FD (FR) II-5/82. In exercise of the powers conferred upon him vide sub-rule 2 (f) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to direct that following addition shall be made under Part-II – Officers in Category-II of First Schedule to the Rules ibid:

AMENDMENT:17. “Director, Engineering and M&E, Strategic Planning / Reform Unit in

Irrigation & Power Department”----------


Dated Lahore, the 3rd February, 2007.NOTIFICATION

No. FD (FR) II-5/82. In exercise of the powers vide sub-rule 2 (g) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to confer, on the Chief, Strategic Planning / Reform Unit and Director, Engineering and M&E in Irrigation & Power Department, the special powers of the Chief Engineer and Superintending Engineer respectively as prescribed in Part-II- Special Powers To Certain Departments and Officers – Irrigation and Power Department, of the Second Schedule to the Rules ibid, provided the incumbent possess requisite professional qualification and experience.

2. The powers, so conferred, shall be exercised for the project period only.----------

No. FD.SR-1/9-20/2006GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore, the February 07, 2007

Subject: POLICY FOR PAYMENT OF PROJECT ALLOWANCE

Sir,

I am directed to refer to this Department’s letter of even number dated 30th November, 2006 on the above-mentioned subject and to state that Competent Authority


has been pleased to approve that para-4 & 5 of the said letter may be substituted with the following:-

4. Market based salaries at enhanced levels may only be allowed where project staff has been selected through open competition alongwith private sector candidates. The salary may be fixed after monetizing any benefits that the Government officer may enjoy from his mainstream position. Government Pay-Scales including MP-II / MP-III will serve as reference for the PDWP while approving pay package for market based posts / jobs. Core team Project posts will not be limited to Government Pay-Scales.

5. For a new Project the proposal for payment of Project Allowance will be incorporated in the PC-1. Decision about the category in which the project falls will be made by the PDWP at the time of approval of the Project. For ongoing Projects, the concerned Administrative Department may submit a proposal to PDWP for a decision about the category of the Project and position(s) designated as core team for payment of Project Allowance.

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

No.FD.SR-1/1-480/2006GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 7th February, 2007

Subject: CASES OF MEDICAL RE-IMBURSEMENT CLAIMS SENT TO THE FINANCE DEPARTMENT FOR SANCTION

Sir,

I am directed to refer to this Department's letter No. FD.SR-I-10-5/90(P), dated 22nd July, 1996 on the above mentioned subject and to say that Finance Department, at Serial No. 21 of the Punjab Delegation of Financial Powers Rules, 2006 notified vide FD(FR)11-2/89, dated 02nd October, 2006, has enhanced the powers to sanction re-imbursement of medical charges as under::-

(i) Administrative Department Upto Rs.100,000/- in each case

(ii) Heads of Attached Department Upto Rs.50,000/- in each case

(iii) Honourable Chief Justice, Lahore High Court, Lahore

Upto Rs.100,000/- in each case

2. It has been decided that medical re-imbursement cases involving an amount of Rs.100,000/- or more should, before sending to the Finance Department, be referred to Special Medical Board for scrutiny and their recommendations. All other conditions for sanctioning the re-imbursement of medical claims will remain the same.

----------


No. FD (FR) II-2/89(Main)GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 13th February, 2007.

Subject: ADMINISTRATIVE APPROVAL OF DEV. SCHEMES BY CHIEF ENGINEER & SUPERINTENDING ENGINEER UNDER THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006.

Kindly refer to your letter No. SO(PH)III-69/77, dated 29.12.2006, on the subject cited above.

2. The matter has been examined in Finance Department and it is clarified that the executing agency, while executing the works, will ensure that the development work/scheme, including the schemes identified by MNAs / MPAs, stand administratively approved by the competent forum i.e. Superintending Engineer, District Development Committee (DDC), Departmental Development Sub-Committee (DDSC) or Provincial Development Working Party (PDWP), as the case may be.

3. Further, Officers in Category-I, as well as Superintending Engineers are empowered to approve a development scheme, in the prescribed manner, in terms of powers at Sr. No.8 under Part-I and Sr. No.8 under Part-II Special Powers of Certain Departments & Officers – Public Health Engineering Department, of the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006. Since special powers of administrative approval have been delegated to the office of Superintending Engineer and not to a committee, the question of representation of the Planning & Development Department or Finance Department does not arise. However, the administrative approval so accorded shall be endorsed to the Planning & Development and Finance Departments for their record, pursuant to Note-I (b) under Sr.No.8 ibid.

----------GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore, the 19th February, 2007.NOTIFICATION

No. FD (FR) II-2/89. In exercise of the powers conferred vide sub-rule 2 (g) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to confer, on the Project Coordinator of Community Uplift Programme for Urban and PERI Urban Areas – Pilot Project Lahore City, the special powers of the Superintending Engineer as prescribed in Part-II – Special Powers To Certain Departments and Officers – Communication & Works Department and Public Health Engineering Department of the Second Schedule to the Rules ibid, provided the incumbent possess requisite professional qualification and experience.

2. The powers, so conferred, shall be exercised for the project period only.----------


No. FD(FR)VI-9/2000GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 20th February, 2007.

Subject: FUNCTION AND POWERS OF PRINCIPAL ACCOUNTING OFFICER.

Please refer to your No. SO.D-III(LG) 2-10/2001, dated 7-2-2007, on the subject as cited above.

2. It is clarified that the office of the Principal Accounting Officer (PAO) and that of Head of Office stand for responsibilities, as spelled out under rule 4 (3) of the Punjab District and Tehsil Municipal Administration (Budget) Rules, 2003 read with Section 38 of the PLGO, 2001. No financial powers to sanction expenditure emanate from the aforesaid office/s.

3. Further action may be taken accordingly.----------

No. FD(FR)II-2/89GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 21st February, 2007.

Subject: DELEGATION OF FINANCIAL POWERS TO THE EXECUTIVE DISTRICT OFFICERS BS-20 (W&S). CITY DISTRICT GOVERNMENTS

Consequent upon the up-gradation of the posts, of Executive District Officers (Works & Services) from BS-19 to BS-20, in the City District Governments in the Punjab, vide No. SOH-III(C&W)5-10/2006-07 (Strength-C&W), dated 25-07-2006, the Chief Engineer who is in regular BS-20 and posted as EDO(W&S), City District Government, shall exercise the powers as of the Chief Engineer, under Part-II Special Powers of Certain Departments and Officers - Communication & Works Department - of the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006.

2. The notification No. even, dated 14th October, 2006, shall stand amended to the above stated extent.

3. Further action may be taken accordingly.-----------


No. FD (FR) II-2/89GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 2nd March, 2007

Subject: POWER TO SANCTION RESIDENTIAL TELEPHONE BILLS

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

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


No. SO(Goods)8-1/2007GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore, the 14th March, 2007

Subject: AMMENDMENT IN PARAS 101 AND 102 OF PURCHASE MANUAL

Sir,

I am directed to refer to paras 101 and 102 of the Purchase Manual and to intimate that the Competent Authority has boon pleased to order the following amendments in the said paras:-

PREVIOUS AMENDED

Para 101. Finance Department shall be consulted for all cases falling in any of the under-mentioned categories:(i) Purchases above the limit of Rs.10

lacs if:(a) The tendered rate exceeds the

last purchase rate by more than 10% in case of limited tender enquiry;

(b) The rate exceeds the last purchase rate by more than 20% in case of advertised tender enquiry.

(ii) Where the previous purchase rate is

Para 101. Finance Department shall be consulted for all cases falling in any of the under-mentioned categories:(i) Purchases above the limit of Rs.10

million if:(a) The tendered rate exceeds the

last purchase rate by more than 10% in case of limited tender enquiry;

(b) The rate exceeds the last purchase rate by more than 20% In case of advertised tender inquiry.

(ii) Where the previous purchase rate is


not available and where the total value of the proposed purchase exceeds the limit of Rs.6.00 lacs,

(iii) In cases whore only one quotation is received and the value of purchase exceeds the limit of Rs.6.00 lacs;

(iv) Where the value of total purchase in a negotiated deal is above the limit of Rs.6.00 lac;

(v) All purchases against each foreign exchange, foreign credits and barter deals where the estimated value of the indent exceeds the limit of Rs.2.00 lac.

not available and where the total value of the proposed purchase exceeds the limit of Rs.10 million.(iii) In cases where only one quotation is

received and the value of purchase exceeds the limit of Rs.10 million.

(iv) Where the value of total purchase in a negotiated deal is above the limit of Rs.10 million.

(v) All purchases against each foreign exchange, foreign credits and barter deals where the estimated value of the indent exceeds the limit of Rs.10 million.

Para 102. Cases where indent value exceeds the limit of Rs.60 lacs shall be examined by a Standing Purchase Committee comprising of the following:

(i) Administrative Secretary concerned (Convenor)

(ii) Senior Purchase Officer (Member/Secretary)

(iii) A representative of Finance Department not below the rank of deputy Secretary

(iv) Indenter concerned.

Para 102. Cases where indent value exceeds the limit of Rs.200 million shall be examined by a Standing Purchase Committee comprising of the following:-

(i) Administrative Secretary concerned (Convenor)

(ii) Senior Purchase Officer (Member/Secretary)

(iii) A representative of Finance Department not below the rank of Deputy Secretary.

(iv) Indenter concerned.

I am, therefore, directed to request that in future only those Purchase Proposals may be referred to the Finance Department by Chief Purchase Officers of respective Administrative Departments which exceed the above enhanced limits indicated in the amended column.

------------No.FD.SR.I-8-3/07


Dated Lahore the 15th March, 2007

Subject: REVISION OF RATES OF DAILY ALLOWANCE ADMISSIBLE TO OFFICIALS AND OTHER PERSONS WHILE ON TOUR / DUTY OUTSIDE PAKISTAN

Sir,


I am directed to refer to the Office Memorandum No. F.1(10)R.10/2006-795 dated 30th December, 2006 issued by the Government of Pakistan, Finance Division (Regulation Wing), Islamabad on the above-mentioned subject and to say that it has been adopted by the Government of the Punjab. A copy of the same is forwarded herewith for your information, guidance and record.

------------GOVERNMENT OF PAKISTAN

FINANCE DIVISION(Regulation Wing)

No. F.1(10)R.10/2006-795 dated 30th December, 2006

Subject: REVISION OF RATES OF DAILY ALLOWANCE ADMISSIBLE TO OFFICIALS AND OTHER PERSONS WHILE ON TOUR/DUTY OUTSIDE PAKISTAN.

The undersigned is directed to refer to this Division’s Office Memorandum No.F.1(10)R. 10/90-80/96, dated the 26th February, 1996 on the subject indicated above and to state that the existing rates of daily allowance admissible to Government Servants while on temporary duty outside Pakistan have been reviewed having regard to the existing cost of living abroad. As a result, the President has been pleased to decide to revise the existing rates as shown in the attached schedule with effect from 1 st January, 2007.

2. The existing rules on the subject are detailed below:-

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

(ii) The extra amount spent by a Government servant proceeding abroad on the purchase of foreign exchange in the form of Traveller’s Cheques equivalent to the amount of daily allowance in US Dollars against the advance of daily allowance sanctioned to him, shall be reimbursed on production of necessary receipt.

(iii) Government officials visiting Saudi Arabia on official temporary duty during the Hajj Season shall be entitled to the Daily Allowance and other facilities as laid down in this Division’s O.M. No.F.1(1)R.10/83, dated the 20 th

February, 1983.


(iv) The daily allowance in Pakistan rupees will be calculated on the basis of selling rates applicable to US Dollars in cash or travellers cheques on the date of purchase as notified by the State Bank of Pakistan. Original receipt from the Bank from which foreign exchange has been purchased will be attached with the TA bill.

3. Full DA can be paid in advance. However, 50% of DA meant to cover accommodation charges will be admissible in the final TA adjustment bill on production of hotel receipts/ vouchers. This does not apply to Category-I Officers for whom there are separate rules on the subject.

4. In case of State guests, i.e. where the host agency/country provides boarding & lodging, only 30% of the DA is admissible. 15% incidental charges are not allowed to state guests.

5. According to Para.2 of Appendix 7 of FR & SR Vol.II, the existing Categories of Government servants for the purpose of DA on tour/duty abroad are as under please:

Category-I BPS-21 and aboveCategory-II BPS-20Category-III BPS 17-19Category-IV BPS 16 and below.

6. Ministries/Divisions are requested to manage the expenditure out of their allocated budget. No requests of supplementary grants shall be entertained.

Schedule to Finance Division’s Office MemorandumNo.1(10)R-10/2006 Dated 30th December, 2006

----------SCHEDULE TO FINANCE DIVISION’S OFFICE MEMORANDUM

No. F.1(10)R-10/2006 Dated 30th December, 2006

Note: (i) All rates are expressed in US dollars.(ii) In addition to the rates of Daily Allowances given below, Category-I Officers

are entitled to accommodation to be arranged by Pakistan Mission concerned at a cost not ordinarily exceeding the daily allowance rate admissible to Category-II officers at that station.

Sr. No.

Country (town)Category

I II III IV1. Afghanistan

Kabul (Gandarmack & Intercontinental) 60 119 107 79Kabul (Elsewhere) 51 101 91 67Mazar-e-Sharif 28 56 50 37Jalalabad 25 49 44 33Elsewhere 23 46 41 31

2. AlbaniaTirana (Rogner Europapark & Sheraton) 95 190 171 127


Sr. No.


I II III IVTirana (Elsewhere) 65 130 117 87Durres 50 99 89 66Lezha 48 96 86 64Gjirokastra 46 92 83 61Shkodra 41 81 73 54Elsewhere 40 79 71 53

3 AlgieriaAlgiers 65 130 117 87Oran (Phoenix) 102 203 183 135Tamanrasset (Hotel Tahat) 59 117 105 78Annaba (Hotel Seubouse) 63 126 113 84Constantine (Hotel Panoramic) 41 81 73 54Elsewhere 32 63 57 42

4. American SamoaAll Areas 64 127 114 85

5. AngolaLuanda 117 233 210 155Benguela 82 164 148 109Cabinda 72 143 129 95Lobito 57 114 103 76Lubango 57 114 103 76Menogue 65 130 117 87Uige 55 109 98 73Elsewhere 49 97 87 65

6. AnguilloAll Areas (15 December to 14 April) 169 337 303 225All Areas (15 April to 14 December) 138 276 248 184

7. Antigua BarbudaAntigua All Areas 105 210 189 140Barbuda All Areas (15 Dec to 14 April) 74 147 132 98Barbuda All Areas (15 April to 14 Dec) 31 62 56 41

8. ArgentinaBuenos Aires 102 203 183 135Bariloche 84 168 151 112Chubut, Cordoba, Mar del Plata, Mendoza & Ushuaia

68 136 122 91

Elsewhere 58 116 104 77


Sr. No.


I II III IV9. Armenia

All Areas 65 129 116 8610. Australia

Canberra & Hobart 102 204 184 136Melbourne, Darwing, Surfers & Paradise 103 206 185 137Brisbane 101 202 182 135Adelaide 100 200 180 133Sydney 100 199 179 133Alice Springs 97 193 174 129Launceston 86 172 155 115Perth 95 190 171 127Elsewhere 79 158 142 105

11. AustriaAll Areas 124 248 223 165

12. AzerbaijanBaku (Hayatt Park) 129 257 231 171Baku (Elsewhere) 106 211 190 141Elsewhere 30 60 54 40

13. BahamasAll Areas (20 December to 20 April) 136 271 244 181All Areas (21 April to 19 December) 129 258 232 172

14. BahrainAll Areas 109 217 195 145

15. BangladeshDhaka (Hotel Sheraton & Sonargaon) 91 181 163 121Dhaka (Elsewhere) 44 87 78 58Chittagong (Agrabad & Harbour View) 49 98 88 65Chittagong (Elsewhere) 26 52 47 35Cox’s Bazar (Parjatan Shalbal, Sesgull, Sea Palace)

29 58 52 39

Elsewhere 15 30 27 2016. Barbados

All Areas (16 December to 15 April) 145 289 260 193All Areas (16 April to 15 December) 121 241 217 161

17. BelarusMinsk 87 173 156 115Elsewhere 34 67 60 45


Sr. No.


I II III IV18. Belgium

All Areas 146 291 262 19419. Belize

Belize City 89 177 159 118Elsewhere 70 139 125 93

20. BelmopanBelmopan 56 112 101 75Elsewhere 48 96 86 64

21. BeninCotonou (Marina & Novotel) 91 182 164 121Cotonou (Elsewhere) 62 123 111 82Parakou 47 93 84 62Possotome 36 72 65 48Elsewhere 30 60 54 40

22. BermudaAll Areas (15 March - 30 November) 115 230 207 153All Areas (1 December to 30 April) 83 166 149 111

23. BhutanThimpu 40 80 72 53Bumthang, Phuentshoiing 39 78 70 52Paro (Ocathong) 34 67 60 45Paro 25 49 44 33Punakha 39 77 69 51Elsewhere 30 59 53 39

24. BoliviaLa Paz 64 127 114 85Santa Cruz 53 106 95 71Cochabamba 46 92 83 61Potosi 30 60 54 40Tarija 32 64 58 43Oruro, Sucre & Cobija 35 70 63 47Trini (Beni) 41 82 74 55Elsewhere 19 38 34 25

25. Bosnia-HerzegovinaSarajevo 71 141 127 94Elsewhere 45 90 81 60

26. Botswana


Sr. No.


I II III IVGaborone 77 153 138 102Maun 70 140 126 93Francistown 74 148 133 99Kasane 139 278 250 185Palape 79 157 141 105Selebe-Phikwe 67 134 121 89Lobatse 66 132 119 88Elsewhere 42 84 76 56

27. BrazilBrazilia 90 180 162 120Rio De Janeiro 99 197 177 131Maccio 90 180 162 120Aracaju, Recife Alegre, Teresina 99 197 177 131Natal 90 180 162 120Porto 90 180 162 120Sao Paulo 97 193 174 129Teresina 90 180 162 120Salvador 96 192 173 128Curitiba 65 129 116 86Manaus 65 129 116 86Campinas, Goiania. Joad Pessea, Campo Grande, Belem

65 129 116 .86

Rorianopolis 65 129 116 86Belo Horizonte 65 129 116 86Elsewhere 51 101 91 67

28. British Virgin IslandsAli Areas (15 December to 15 April) 122 243 219 162All Areas (16 April to 14 December) 96 192 173 128

29. BruneiBandar Sen Bagawan 106 212 191 141Elsewhere 67 134 121 89

30. BulgariaSofia 76 151 136 101Burgas, Plovdiv, Shumen, Stiven, Varna & Veliko Tamovo

68 136 122 91

Elsewhere 64 127 114 8531. Burkina Faso

Ouagadougou 83 166 149 111


Sr. No.


I II III IVBabo-Dioulasso 59 117 105 78Banfora 44 88 79 59Elsewhere 42 83 75 55

32. BurundiBujumbura 100 200 180 133Elsewhere 31 62 56 41

33. CambodiaPhnom-Penh (intercontinental & L royal) 97 194 175 129Phnom-Penh (Elsewhere) 64 128 115 85Siem Reap 46 92 83 61Sihanouk Village 36 71 64 47Elsewhere 19 38 34 25

34. CameronYaounde (Hotet Hilton) 121 241 217 161Yaounde (Elsewhere) 54 108 97 72Douaia 76 151 136 101Bertoua 66 132 119 88Bamenda 54 107 96 71Kribi, Limbe, edea & Buea 51 101 91 67Ngaoundera 49 98 88 65Maroua 42 83 75 55Garoua 40 80 72 53Elsewhere 36 72 65 48

35. CanadaOttawa 96 192 173 128Toronto 116 232 209 155Montreal 105 209 188 139Vancouver 110 220 198 147Quebec City 92 183 165 122Catgary 121 241 217 161Winnipeg 102 203 183 135Elsewhere 77 153 138 102

36. Canary IslandsAll Areas 75 150 135 100

37. Cape VerdePraia 81 162 146 108Santa Maria 79 158 142 105


Sr. No.


I II III IVMindeio 63 126 113 84Elsewhere 45 90 81 60

38. Cayman IslandsAll Areas (1 December to 30 April) 146 291 262 194All Areas (1 May to 30 November) 122 243 219 162

39. Central African RepublicBangui 84 167 150 111Bambari 38 76 68 51Bouar 36 71 64 47Elsewhere 31 61 55 41

40. ChadNdjamena 105 210 189 140Sarb 48 96 86 64Elsewhere 35 70 63 47

41. ChilliSantiago 83 166 149 111Easter Island 73 146 131 97Punta Aarena 90 179 161 119Concepcion 87 174 157 116Elsewhere 69 138 124 92

42. ChinaBeijing 90 179 161 119Shanghai 111 222 200 148Chong Qing 85 170 153 113Nan Jing 102 203 183 135Tianjin 82 164 148 109Guangzhou 105 210 189 140Shenzhen 98 196 176 131Quingdao 86 172 155 115Dalian 104 208 187 139Fuzhou 79 157 141 105Lhasa 111 222 200 148Guilin 98 196 176 131Kunming 90 179 161 119Xiamen 104 207 186 138Zhengzhou 92 184 166 123Chengdu 77 153 138 102


Sr. No.


I II III IVSuzhou 101 202 182 135Wuxi 69 137 123 91Hangzhou 92 183 165 122Xi’An 86 171 154 114Urumqi 71 142 128 95Haikou 94 187 168 125Elsewhere 44 88 79 59

43. ColombiaBogota 86 171 154 114Cartagena 90 179 161 119Cali 74 148 133 99Medellin 70 140 126 93Buenaventura 55 110 99 73Bucaramanga 55 109 98 73BarranquHIa 60 120 108 80Santa Marta 70 139 125 93Paipa 53 106 95 71Monteria 57 113 102 75Elsewhere 36 71 64 47

44. ComorosMoroni (Galway Beach & Itsandra Hotels) 113 226 203 151Moroni 79 157 141 105Mutsamudu 58 116 104 77Elsewhere 39 78 70 52

45. CongoBrazaaville (Hotels Le Meridien, Olympic & Residence Marina)

124 247 222 165

Brazaaville (Elsewhere) 60 120 108 80Pointe-Noire 66 132 119 88Elsewhere 44 87 78 58

46. Congo, Democratic Republic (Zaire)Kinshasa 129 258 232 172Mbuji-Mayi 79 158 142 105Bukavu 67 133 120 89Goma 58 116 104 77Uvira 66 132 119 88Lubumbashi 72 143 129 95Shaba (Kamina, Kisenga, Kaniama, Kalemi, & 54 108 97 72


Sr. No.


I II III IVLikassi)Elsewhere 27 54 49 36

47. Cook IslandsRarotonga 62 124 112 83Aiiutaki 61 121 109 81Aitu 51 102 92 68Elsewhere 33 66 59 44

48. Costa RicaLiberia 54 107 96 71Puntaremas City 59 117 105 78Limon City 58 116 104 77Guanacaste 60 119 107 79San Jose 72 143 129 95Elsewhere 40 80 72 53

49. Cot D’IvoireAbidjan 72 144 130 96Yomoussokro 65 129 116 86Bouake 49 97 88 65San Pedro 56 112 101 75Elsewhere 33 66 59 44

50. CroatiaZagreb 110 220 198 147Dubrovnik 99 198 178 132Elsewhere 72 144 130 96

51. CubaHavana 90 180 162 120Santiago-De-Cuba l 91 181 163 121Elsewhere 51 102 92 68

52. CyprusNicosia 86 172 155 115Elsewhere 78 156 140 104

53. Czech RepublicPrague 122 244 220 163Karloyy Vary 90 179 161 119Brno 77 154 139 103PIzen 45 89 80 59Hradec Kralove 39 77 69 51


Sr. No.


I II III IVCeske Budejovice 47 94 85 63Elsewhere 32 64 58 43

54. DenmarkAll Areas 131 262 236 175

55. DjiboutiDjibouti (Hotel Sheraton) 116 231 208 154Djibouti (Elsewhere) 66 131 118 87Tadjourah 46 92 83 61Elsewhere 36 72 65 48

56. DominicaAll Areas (All Seasons) 93 186 167 124

57. Dominican RepublicSanto Domingo 79 157 141 105La Romana (Casa de Carhpo) 84 168 151 112Puerto Plata 60 120 108 80Samaha 65 129 116 86Santiago 50 99 89 66Elsewhere 24 48 43 32

58. EcuadorQuito 74 147 132 98Guayaquil 77 153 138 102Cuenca 60 120 108 80Elsewhere 42 83 75 55

59. EgyptCairo 88 176 158 117Alexendria 85 169 152 113Sharm El Sheikh 85 170 153 113Luxor 85 170 153 113Elsewhere 56 111 100 74

60. El-SalvadorSan Salvador 65 130 117 87San Miguel (El Mandarin & Tropico Inn) 36 72 65 48San Miguel (Elsewhere) 29 58 52 39Elsewhere 19 38 34 25

61. Equatorial GuineaMalabo 85 170 153 113Bata 56 111 100 74


Sr. No.


I II III IVElsewhere 30 59 53 39

62. EritreaAsmara 46 92 83 61Assab 44 87 78 58Massawa 31 62 56 41Keren 25 50 45 33Elsewhere 14 27 24 18

63. EstoniaTallin 93 186 167 124Parnu 65 130 117 87Tartu 71 141 127 94Elsewhere 39 78 70 52

64. EthiopiaAddis Ababa (Hilton) 86 171 154 114Addis Ababa (Elsewhere) 41 82 74 55Elsewhere 26 51 46 34

65. FijiSuva 66 132 119 88Nadi 66 131 118 87Elsewhere (where commercial hotel exist) 38 76 68 51Elsewhere (where no commercial hotel exist) 17 34 31 23

66. FinlandHelsinki 130 260 234 173Elsewhere 107 213 192 142

67. FranceParis 135 270 243 180Elsewhere 119 237 213 158

68. French GuineaCayenne 93 186 167 124Elsewhere 63 126 113 84

69. GabonLibreville 105 209 188 139Port Gentil 92 184 166 123Lambarene 63 126 113 84Franceville 65 129 116 86Elsewhere 51 101 91 67

70. Gambia


Sr. No.


I II III IVBanjul 90 180 162 120Elsewhere 30 59 53 39

71. GeorgiaTbilisi 119 237 213 158Elsewhere 50 99 89 66

72. GermanyBerlin 126 252 227 168Frankfurt 132 264 238 176Bonn 121 241 217 161Leipzig 126 252 227 168Elsewhere 107 213 192 142

73. GhanaAccra 56 112 101 75Akesombo 47 94 85 63Kumasi 51 101 91 67Takoradi 42 83 75 55Tarnale 39 78 70 52Elsewhere 29 57 51 38

74. GibraltarAll Areas 70 139 125 93

75. GreeceAthens 108 216 194 144Elsewhere 74 147 132 98

76. GreenlandAl! Areas 127 254 229 169

77. GrenadaAll Areas (15 December to 15 April) 121 241 217 161All Areas (16 April to 14 December) 94 188 169 125

78. GuadeloupeAll Areas 99 198 178 132

79. GuamAll Areas 97 193 174 129

80. GuatemalaGuatemala City 75 150 135 100Antigua 72 143 129 95Panajachel 57 113 102 75Elsewhere 42 83 75 55

81. Guinea


Sr. No.


I II III IV

Conakry 91 182 164 121Nzerekore 25 50 45 33Ksmsar 26 51 46 34Mamou 43 86 77 57Fna 26 52 47 35Labe 36 72 65 48Dubreka 34 68 61 45Kindia 25 50 45 33Elsewhere 16 32 29 21

82. Guinea-BissauBissau 75 149 134 99Bubaque 43 86 77 57Batata 32 64 58 43Elsewhere 24 48 43 32

83. GuyanaGeorgetown 75 149 134 99Linden 26 52 47 35New Amsterdam 26 52 47 35Elsewhere 20 39 35 26

84. HaitiPort-au-Prince 87 174 157 116Elsewhere 42 84 76 56

85. HondurasTegucigalpa 77 153 138 102San Pedro Sula 70 140 126 93Roatan Island 68 136 122 91Elsewhere 40 79 71 53

86 Hong KongAll Areas 140 279 251 186

87 HungaryAll Areas 107 214 193 143

88 IcelandAll Areas (May - Sep) 136 271 244 181All Areas (Oct - Apr) 117 233 210 155

89 IndiaNew Delhi 70 139 125 93


Sr. No.


I II III IVHyderabad 79 157 141 105Calcutta 84 167 150 111Mumbai (Bombay) 98 196 176 131Bangalore 109 217 195 145Chennai (Madras) 89 177 159 118Agra 69 137 123 91Mysore 42 83 75 55Udaipur 57 113 102 75Goa 79 158 142 105Lucknow 70 139 125 93Jaipur 65 129 116 86Varanasi 48 96 86 64Aurangaabad 36 71 64 47Shimla 36 72 65 48Elsewhere 45 90 81 60

90 IndonesiaJakrta 81 162 146 108Mataram 69 137 123 91Bali Island 80 159 143 106Surabaya 71 141 127 94Batam Island 72 143 129 95Bandar Lampung 56 112 101 75Semarang 54 107 96 71Medan 57 114 103 76Yogyakarta 63 126 113 84Menado 59 118 106 79Sofo 51 102 92 68Bandung 57 113 102 75Bogor 46 91 82 61Jayapura 45 89 80 59Malang 50 99 89 66Kupang 23 46 41 31Bengkula 34 67 60 45Ujang Pandang 49 98 88 65Palembang 32 64 58 43Banjarmansin 32 63 57 42Tanjung Pinang 31 61 55 41


Sr. No.


I II III IVAmbon 31 61 55 41Elsewhere 38 76 68 51

91 IranAll Areas 92 183 165 122

92 IraqBaghdad 70 139 125 93Elsewhere 54 107 96 71

93 IrelandAll Areas 136 272 245 181

94 ItalyRome 129 258 232 172Milan 131 262 236 175Venice 124 247 222 165Florence 115 229 206 153Elsewhere 110 220 198 147

95 JamaicaKingston 110 219 197 146Elsewhere (15 December -15 April) 107 213 192 142Elsewhere (16 April -14 December) 90 179 161 119

96 JapanTokyo 190 380 342 253Osaka 149 297 267 198Kyoto 147 294 265 196Yokohama 159 317 285 211Okinawa 137 274 247 183Kobe 127 253 228 169Nogoya 112 224 202 149Hiroshima 101 202 182 135Hakone 155 310 279 207Shimoda 150 300 270 200Furano 145 290 261 193Shodoshima 139 277 249 185Hakata 137 274 247 183Sapporro 153 306 275 204Nara 128 256 230 171Tsuruoa 127 253 228 169MJyazaki 122 243 219 162


Sr. No.


I II III IVKokowue, Kanazwa & Karatsu 119 237 213 158Saga, Nagasaki & Narita 111 222 200 148Chitose 110 220 198 147Kawasaki 110 219 197 146Sendaicity 109 218 196 145Okayama 107 213 192 142Shizuuk City 104 208 187 139Matsuyama 101 201 181 134Elsewhere 100 199 179 133

97 JordanAmman 73 146 131 97Jerusalem 109 217 195 145Aqaba 50 99 89 66Elsewhere 52 104 94 69

98 KazakhstanAstana (Comfort & Okan Intercontinental) 109 217 195 145Astana (Elsewhere) 74 148 133 99Alma Ata (Ankara & Hayat Regency) 131 262 236 175Alma Ata (Elsewhere) 86 171 154 114Elsewhere 72 143 129 95

99 KenyaNairco 89 178 160 119Lamu 77 153 138 102Mombasa 61 121 109 81Naivasha 55 110 99 73Baringo & Nyeri 47 94 85 63Elsewhere 38 76 68 51

100 KiribatiKiribati/Christmas Island 91 181 163 121Outer Island 19 38 34 25Elsewhere 61 122 110 81

101 Korea, Democratic Peoples RepublicPyongyang 77 153 138 102Elsewhere 71 141 127 94

102 Korea, Republic ofSeoul 150 299 269 199Cheju Island 142 283 255 189


Sr. No.


I II III IVPusan 129 258 232 172KyungiJv 127 253 228 169Daejon 106 211 190 141Changwon &Yousong 99 198 178 132Elsewhere 88 176 158 117

103 KuwaitAll Areas . 147 294 265 196

104 KyrgystanBishkek 62 124 112 83Elsewhere 60 120 108 80

105 Lao People’s Democratic RepublicVientiane 38 76 68 51Bokeo, Oudomxay & Thakhaek 17 33 30 22Luang Prabang 22 43 39 29Pakse 25 49 44 33Savannakhet 24 48 43 32Phonsavanh 34 67 60 45Elsewhere 15 30 27 20

106 LatviaRiga 106 211 190 141Elsewhere 50 100 90 67

107 LebanonGreater Beirut 104 207 186 138At Metn 104 207 186 138Bekka/Baaibeck 48 96 86 64BekaL/Chltaura 90 180 162 120Jounieh 51 102 92 68Khayzaran/Tyr 64 128 115 85Tripoli 64 128 115 85Elsewhere 39 78 70 52

108 LesothoMaseru 77 153 138 102Elsewhere 38 76 68 51

109 LiberiaMonrovia 109 217 195 145Elsewhere 27 54 49 36

110 Libyan Arab Jamah iriya


Sr. No.


I II III IVTripoli 103 206 185 137Benghazi, Sirte & Misurate 82 163 147 109Elsewhere 66 131 118 87

111 LithuaniaViiinius 97 193 174 129Elsewhere 76 151 136 101

112 LuxmbourgAll Areas 112 223 201 149

113 Macedonia, Republic ofSkopje (Aleksandar Palace) 96 192 173 128Skopje (Elsewhere) 63 126 113 84Elsewhere 43 86 77 57

114 MacroAll Areas 88 176 158 117

115 MadagascarAntananarivo (Hiiton Mcar) 105 210 189 140Antananarivo (Elsewhere) 66 131 118 87Antsirabe 24 47 42 31Diego Suerez 81 162 146 108Fort Dauphin 22 44 40 29Tulear 22 43 39 29Fianarantsoa 20 40 36 27Mahajanga 25 49 44 33Antsiranana 21 42 38 28Morondave/Toliary 22 44 40 29Nosy-Be 56 112 101 75Toamasina 27 53 48 35Tolagnaro 30 59 53 39Elsewhere 15 29 26 19

116 MalawiLilongwe (Capital & Cresta) 61 121 109 81Lilongwe (Elsewhere) 29 58 52 39Biantyre 51 102 92 68Mangochi 39 77 69 51Mzuzu 40 79 71 53Sallma 57 114 103 76Zomba 39 77 69 51


Sr. No.



117 MalaysiaKuala Lumpur 69 137 123 91Kota Kinabalu (Sabah) 65 130 117 87Kuching (Sarawak) 54 108 97 72Langkawi 56 111 100 74Penang 61 122 110 81Putra Jaya 50 99 89 66Elsewhere 42 83 75 55

118 MaldivesMale 62 123 111 82Elsewhere Resorts (Aug-April) 82 163 147 109Elsewhere Resorts (May - July) 62 124 112 83Elsewhere 15 29 26 19

119 MaliBamako (Sofitet Amitie) 90 179 161 119Bamako (Elsewhere) 81 162 146 108Timbuctou & Mopati 56 111 100 74Elsewhere 47 94 85 63

120 MaltaAll Areas 104 207 186 138

121 MartiniqueAil Areas 102 203 183 135

122 MauritaniaNouakchott (Hotel Novota! & Marhaba) 83 166 149 111Nouakchott (Elsewhere) 75 150 135 100Nouadhidou 57 114 103 76Zouerate 49 98 88 65UNDP base in Kaedi 36 72 65 48Kiffa base 41 81 73 54Rosso 34 67 60 45Elsewhere 30 60 54 40

123 MauritiusPort Louis/Mauritius 102 204 184 136Elsewhere - Rodrigues Island & Outer Island. 42 83 75 55

124 MexicoMexico City 116 231 208 154


Sr. No.


I II III IVManzanillo, Colima 81 161 145 107Cancun, Quintana Roo 106 211 190 141Ixtapa, Guerrero 75 149 134 99Acapuico, Guerrero 82 163 147 109Aguscalientes 71 141 127 94Ciudad Juarez, Chihuahua 74 147 132 98Coatzaccatcos, Veracruz 80 159 143 106Cocoyoc, Morelos 62 123 111 82Culiacan, Sinaloa 80 159 143 106Durango 80 159 143 106Guadalajara, Jaiisco 86 171 154 114Guanajuato 80 159 143 106Hemosillo, Sonora 80 160 144 107l-eon, Guanjuato 73 146 131 97Mazatlan, Sinaloa 80 159 143 106Merida, Yucatan 80 159 143 106Mexicali, Baja Ctaifornia Norte 65 130 117 87Monterrey, Nuevo Leon 74 148 133 99Morelia, Michoacan 67 134 121 89Oaxaca, 69 138 124 92Pachuca, Hidalgo 65 129 116 86Puebia, Puebia 78 156 140 104Puerto Vallarta, Jaiisco 84 168 151 112Queretaro, Queretaro 79 158 142 105Saltillo, Cohauila 76 152 137 101San Luis Potosi, San Luis Potosi 65 129 116 86Tapahula, Chiapas 80 159 143 106Baja California Norte 66 131 118 87Tiaxcala, Tiaxcata 54 107 96 71Toluca Edo de Mexico 61 121 109 81Torreon, Coahuila 62 123 111 82Tuxtia, Gutierrez 80 159 143 106Beracnz, Veracruz 57 114 103 76Villahermosa, Tabasco 65 130 117 87Zacatecas, Zacatecas 74 147 132 98Cozume, Quintana Roo 69 138 124 92Cuerravaca, Morelos 62 123 111 82


Sr. No.


I II III IVCabo San Lucas, Baja California Sur 59 118 106 79Loreto, Haja, California Sur 52 103 93 69San Cristobal De la Casas, Chiapas 52 104 94 69Campeche, Campeche Neuvo Laredo, Tamaulipas Merida

77 153 138 102

Matamoros, Tamufipas 47 94 85 63Tepic, Niarjarit 45 90 81 60Negates, Sonora 42 83 75 55Chetumal, Quinta Too 42 83 75 55Reynosa, Tamaulipas Corrutan, Chiapas 41 82 74 55Ensenda Baja 41 81 73 54Elsewhere 40 79 71 53

125 MoldovaKishinev 107 214 193 1143Elsewhere 65 130 117 87

126 MonacoAll Areas 115 230 207 153

127 MongoliaUian Bater 71 141 127 94Bteewhere 18 36 32 24

128 MontserratAll Areas (15 April -14 December) 76 152 137 101All Areas (15 December to 14 April) 84 167 150 111

129 MoroccoRabat 84 167 150 111Agadir 70 139 125 93Casablanca 102 204 184 136Fes 91 181 163 121Laayoune 67 133 120 89Marrakech 83 166 149 111Quarzazate 75 149 134 99Tangiers 70 140 126 93Elsewhere 61 121 109 81

130 MozambiqueMaputo 87 173 156 115Beira & Sofaia 50 99 89 66


Sr. No.


I II III IVChimoio & Manica 44 88 79 59Nampuia 36 72 65 48Pmba & Coba Delgado 60 120 108 80Queiimane & Niassa Zambezia Lilchinga 37 73 66 49Elsewhere 30 59 53 39

131 MyanmarYangoon & Nay Pye Taiw 60 120 108 80Sandoway 61 121 109 81Maymo 55 109 98 73Lashio 40 80 72 53Pagan 55 109 98 73Kentung 61 121 109 81Kyaing Tong 46 91 82 61Taunggyi 43 86 77 57Mandalay 46 91 82 61Elsewhere 35 70 63 47

132 NamibiaWindhoek 69 138 124 92luderitz & Otavi 61 121 109 81Grootfontein 59 118 106 79Karasburg 61 121 109 81Katima Muiilo & Maltahohe 43 86 77 57Keetmanshoop 71 141 127 94Omaruru 65 129 116 86Ondangwa 51 101 91 67Opuwo 70 139 125 93OshaRati 56 112 101 75Oijiwarongo 55 110 99 73Swakopmund 60 119 107 79Walvis Bay 60 119 107 79Elsewhere 37 74 67 49

133 NauruAll Areas 51 102 92 68

134 NepalKatmandu 60 120 108 80Nepalgunj 22 44 40 29


Sr. No.


I II III IVPokhara 57 113 102 75Elsewhere 20 39 35 26

135 NetherlandsAl! Areas 148 296 266 197

136 Netherlands Antilles15 April to 15 DecemberAruba 145 290 261 193St. Eustasius 107 213 192 142St. Maarten 115 230 207 153Curacao 131 262 236 175Bonaire 101 202 1821 135Saba 112 223 201 149Elsewhere 51 101 91 6716 December to 14 AprilAruba 166 332 299 221St. Eustasius 124 247 222 165St. Maarten 147 294 2.65 196Curacao 146 292 263 195Bonaire 126 251 226 167Saba 136 272 245 181Elsewnere 55 109 98 73

137 New CalendoniaAll Areas 91 182 164 121

138 New ZealandWellington. Auckland & Chnstchurch 94 188 169 125Elsewhere 89 177 159 118

139 NicaraguaManagua 110 198 147 220Elsewhere 34 61 45 68

140 NigerNiamey (Hotel Gaweye) 104 207 186 138Niamey (Elsewhere) 62 124 112 83Agadez 47 94 85 63Maradi 42-4 84 76 56Elsewhere ^29 58 52 39

141 Nigeria


Sr. No.


I II III IVAbuja 92 183 165 122Lagos (Le Meridien & Sheraton) 150 299 269 199Lagos (Federal Palace) 124 247 222 165Lagos (Hotel Hilton) 108 216 194 144Lagos (Elsewhere) 69 138 124 92Port Harcourt 57 113 102 75Ota 71 142 128 95Katsina 54 107 96 71Ibadan 52 104 94 69Kano 52 103 93 69Maiduguri 45 90 81 60Sokoto 45 89 80 59Yola 44 88 79 59Minna 41 82 74 55UNDP Guest House Lagos 61 122 110 81Kaduna 39 77 69 51llorin 35 70 63 47Enugu 34 67 60 45Ijebu-Ode 34 68 61 45Benin City 35 70 63 47Baunchi 31 61 55 41Jos 31 62 56 41Owerri 30 59 53 39Makurili' 25 50 45 33Calabar 23 46 41 31Abeokuta 20 40 36 27Elsewhere 34 68 61 45

142 NiueAll areas 57 113 102 75

143 NorwayAll Areas 120 240 216 160

144 OmanMuscat 102 204 184 136Salalah 68 136 122 91Nizwa 66 132 119 88Elsewhere 58 116 104 77


Sr. No.


I II III IV145 Panama

Bambito 76 152 137 101Panama City 80 1591 143 106Colon 62 124 112 83Contadora Island 76 152 137 101Elsewhere 35 69 62 46

146 Papua New GuineaPort Moresby 123 246 221 164Alotau 77 153 138 102Buka 63 126 113 84Buloto 75 149 134 99Daru 68 136 122 91Goroka 89 178 160 119Kainantu 64 127 114 85Kavieng 64 127 114 85Kirn be 57 113 102 75Kinuga 80 160 144 107Kundiawa 87 173 156 115Lae 80 160 144 107Lorengau 64 127 114 85Madang 75 149 134 99Mendi 64 127 114 85Minj 49 97 87 65Mt. Hagen 88 176 158 117Popondetta 69 137 123 91Rabaul 70 139 125 93Vanimo 50 99 89 66Wewak 71 142 128 95Tabubil 66 132 119 88Kieta 94 188 169 125Laloata 67 134 121 89Elsewhere 42 84 76 56

147 ParaguayAsuncion 58 116 104 77Elsewhere 27 53 48 35

148 Peru


Sr. No.


I II III IVLima 103 206 185 137Cuzco 71 141 127 94Puno 60 120 108 80Elsewhere 52 104 94 69

149 PhilippinesManila 80 159 143 106Bacoiod City 45 90 81 60Cagayan De Oro 53 106 95 71Calatagan 46 91 82 61Cebu City 50 100 90 67Dava City 55 110 99 73Laoag 46 91 82 61Oiongapo City 44 87 78 58Tagatay 38 76 68 51Ternate 47 94 85 63Taeloban/Banaue 40 79 71 53Baguio city 36 71 64 47Elsewhere 25 50 45 33

150 PolandWarsaw (Sheraton, Holiday Inn & Victoria) 128 256 230 171Warsaw (Elsewhere) 89 178 160 119Elsewhere 82 163 147 109

151 PortugalAll Areas 138 276 248 184

152 Puerto RicoAll Areas (20 December - 30 April) 84 167 150 111All Areas (1st May to 19 December) 74 147 132 98

153 QatarAll Areas 77 154 139 103

154 ReunionAlt Areas 93 186 167 124

155 RomaniaBucharest (Marriott) 164 327 294 218Bucharest (Elsewhere) 109 217 195 145Brasov City (Hotel Aro) 97 194 175 129Brasov City (Elsewhere) & Elsewhere 62 123 111 82


Sr. No.


I II III IV156 Russian Federation

Moscow 142 284 256 189St. Petersburg 112 224 202 149Sochi (1 June to 15 October) 96 192 173 128Sochi (16 October to 31 May) 84 168 151 112Elsewhere 63 126 113 84

157 RawandaKigali 99 197 177 131Butare 28 56 50 37Kisenyi 56 111 100 74Kibungo 40 79 71 53Elsewhere 26 51 46 34

158 St. Kitts/NevisAll Areas (15 April to 14 December) 101 202 182 135All Areas (15 December -14 April) 114 227 204 151

159 St. LuciaAll Areas (15 April -14 December) 101 201 181 134All Areas (15 December -14 April) 116 209 155 232

160 St. VincentAll Areas (15 April -14 December) 97 193 74 129All Areas (15 December -14 April) 113 226 203 151

161 SamoaUpoln-Apia 61 121 109 81Savaij/Salelologa 41 81 73 54Salelologa (Hotel Safua/Bay View) 48 96 86 64Salelologa (Elsewhere) 29 57 51 38Elsewhere 15 29 26 19

162 Sao Tome & PrincipeAll Areas 87 173 156 115

163 Saudi ArabiaRiyadh 96 191 172 127AI-Khobar 85 169 152 113Jeddah 82 164 148 109Makka 89 178 160 119Dammam 87 173 156 115AI-Jubail 101 202 182 135


Sr. No.


I II III IVMadina Munawara 97 193 174 129Taif 97 193 174 129Dhah an & Al Baha 89 177 159 118Yanbu 81 161 145 107Abha 86 172 155 115Qasim 77 154 139 103Gizan 63 126 113 84Elsewhere 62 124 112 83

164 SenegalDakar 92 183 165 122Cap Skirring 66 131 118 87Sally M'Bour 56 111 100 74Ziguinchor 50 99 89 66Poubacounta 48 96 86 64Kaolack 47 93 84 62Tarn Bacounda 45 89 80 59St. Louis 44 88 79 59Diovrbel 41 82 74 55Kolda & Thies 36 72 65 48Elsewhere 33 66 59 44

165 Serbia & Montenegro (Yugoslavia)Belgrade 186 171 154 114Podgerica 61 121 109 81Pristina 70 139 125 93Montenegro Elsewhere 55 110 99 73Serbia Elsewnere 45 90 81 60

166 SeychellesAll Areas 134 241 179 268

167 Sierra LeoneFreetown (Hotels Cape Sierra & Mammy Yoki, Tokey Vill St Michael, Zakka Cotton, Cl. Softel, . Bintumani)

81 161 145 107

Freetown (Elsewhere) 52 103 93 69Bo & Makeni 25 50 45 33Kenama 25 49 44 33Elsewhere 24 47 42 31

168 Singapore


Sr. No.


I II III IVAll Areas 118 236 212 157

169 Slovak RepublicBratislava 120 240 216 160Elsewhere 39 77 69 51

170 SloveniaLjubljana 85 170 153 113Bled 59 117 105 78Elsewhere 54 107 96 71

171 Solemen IslandsHoniara 53 106 95 71Auki 35 69 62 46Gizo 39 78 70 52Munda 45 90 81 60Elsewhere 13 26 23 17

172 SomaliaAil Areas 49 98 88 65

173 South AfricaPretoria 77 153 138 102Cape Town 87 174 157 116Durban 77 153 138 102East London 67 133 120 89Johanesburg 83 166 149 111Rustenburg 69 137 123 91Ulindi 55 109 98 73Port Elizebeth, Biose Mofwtein Kimberley & Withbank

62 123 111 82

Transvaal 61 121 109 81Elsewhere 49 98 88 65

174 SpainMadrid 148 296 266 197Barcelona 125 249 224 166Valencia 105 209 188 139Elsewhere 86 172 155 115

175 Sri LankaColombo 56 111 100 74Kandy 48 96 86 64


Sr. No.



176 SudanKhartoum (Hilton, Grand Holiday, Khartoum Plaza, Friendship Palace & Meridien)

117 234 211 156

Khartoum (Elsewhere) 63 126 113 84Juba 63 126 113 84Port Sudan 60 120 108 80Rumbek 32 64 58 43Gedaref 52 103 93 69Elsewhere 30 60 54 40

177 SurinameAll Areas 78 156 140 104

178 SwazilandMbabane 86 171 154 114Ezulvini (Royal Swazi Hotel) 170 340 306 227Ezulvini (Elsewhere) 110 220 198 147Manzini 60 120 108 80Mhlambanyatsi 84 167 150 111Nhlangano 89 178 160 119Piggs Peak 116 231 208 154Elsewhere 52 103 93 69

179 SwedenStockholm 132 264 238 176Gothenburg 77 154 139 103Malmo 123 246 221 164Elsewhere 89 178 160 119

180 SwitzerlandAll Areas 125 249 224 166

181 Syrian Arab RepublicDamascus 89 178 160 119Aleppo 61 122 110 81Deir-Ezzor 82 164 148 109Lattakia 72 144 130 96Palmyra 99 197 177 131Elsewhere 51 101 91 67

182 Tahiti


Sr. No.


I II III IVAll Areas 132 264 238 176

183 TajikistanDushambe 84 167 150 111Elsewhere 70 140 126 93

184 Tanzania Republic ofDar es Salam (Golden Tulip, Holiday Inn, Protea, Royal Palm, Sea Cliff)

100 199 179 133

Dar es Salam (Elsewhere) 60 120 108 80Arusha 47 94 85 63Mwanza 60 119 107 79Zanzibar (Blue Bay, Emerson & Green, Serena) 122 244 220 163Zanzibar 81 161 145 107Tanga 72 143 129 95Elsewhere 49 98 88 65

185 ThailandBangkok 74 147 132 98Cha Am 60 120 108 80Chiang Mai 41 81 73 54Hua Hin 69 137 123 91Kanchanaburi 26 52 47 35Nakorn Phatom (Hotel Rose Garden) 47 94 85 63Pattaya 54 107 96 71Phuket 51 102 92 68Rayong 51 102 92 68Songkla & Hat-Yai 30 59 53 39Nae Hong Son 41 82 74 55Chinng Rai 32 64 58 43Ait, Pathunmthani 36 71 64 47Surat Thani 29 57 51 38Nakom Phatom (Elsewhere) & Elsewhere 25 49 44 33

186 TogoLome 79 158 142 105Kara 45 89 80 59Elsewhere 25 50 45 33

187 TokelauAll Areas 42 83 75 55


Sr. No.


I II III IV188 Tonga

Nuku’Alofa 42 83 75 55Vava’u 53 106 95 71Elsewhere 37 74 67 49

189 Trinidad/TobagoTrinidad All Areas 94 187 168 125Tobago All Areas (15 April to 15 Dec) 102 203 183 135Tobago All Areas (16 Dec to 14 April) 116 232 209 155

190 Trust Territory of the Pacific IslandsSaipan 127 254 229 169Keror (Palau) / Turk / Majuro / Yap / Ponape 91 182 164 121Kasrae 53 106 95 71Elsewhere 11 21 19 14

191 TunisiaTunis 66 132 119 88Elsewhere 49 97 87 65

192 TurkeyAnkara 62 123 111 82Antalya 76 152 137 101Bursa 66 131 118 87Istanbul 112 223 201 149Izmir 60 120 108 80Southeastern Anatolia 31 62 56 41Elswhere (Commercial Accommodation) 45 89 80 59Elsewhere (Government Guest Houses) 12 24 22 16

193 TurkmenistanAll Areas 95 189 170 126

194 Turks & Caicos IslandsGrand Turk (14 April to 21 December) 101 201 181 134Grand Turk (22 December to 13 April) 104 207 186 138Providenciales (14 April to 21 Dec) 105 210 189 140Providenciales (22 Dec to 13 April) 115 229 206 153

195 TuvaluFunafuti 61 122 110 81Elsewhere 20 39 35 26

196 Uganda


Sr. No.


I II III IVKampala (Sheraton & Nile) 109 217 195 145Kampala (Elsewhere) 78 156 140 104Entebbe (Lake Victoria, Imperial Resort Beach) 102 203 183 135Entebbe (Elsewhere) 82 164 148 109Jinja 45 89 80 59Mbalo & Kabale 42 84 76 56Kasese 39 78 70 52Mukono 34 68 61 45Mweya 57 114 103 76Mbarara 50 99 89 66Elsewhere 27 54 49 36

197 UkraineKiev (Kiev Skaya, Salut, National & Premier Palace)

132 263 237 175

Kiev (Elsewhere) 82 163 147 109Elsewhere 74 147 132 98

198 United Arab EmiratesAbu Dhabi 99 198 178 132Dubai 112 223 201 149Elsewhere 87 173 156 115

199 United KingdomLondon 161 321 289 214Elsewhere 142 283 255 189

200 United States of AmericaNew York 128 256 230 171Washington 124 248 223 165Chicago 116 231 208 154Boston 130 259 233 173San Francisco 140 279 251 186Los Angeles 110 220 198 147Honolulu 110 220 198 147Philadelphia 102 203 183 135Miami 102 204 184 136Elsewhere 84 167 150 111

201 UruguayMontevideo 56 112 101 75


Sr. No.


I II III IVPunta Del Este (Dec-March) 80 160 144 107Punta Del Este (Apr-Nov) 47 93 84 62Elsewhere 42 84 76 56

202 UzbekistanTashkent 64 127 114 85Samarkand 50 99 89 66Bukhara 48 96 86 64Elsewhere 40 79 71 53

203 VanuatuPort Via 107 214 193 143Santos 73 146 131 97Tana Island 61 122 110 81Elsewhere 32 63 57 42

204 VenezuelaCaracas 96 191 172 127Caraballeda 86 171 154 114Barquioimiento, Puerto & La Cruz 57 114 103 76Barcelona & Maturin 47 93 84 62Maracaibo & Valencia 65 129 116 86Margarita 63 126 113 84Curnana 52 104 94 69Puerto Ordaz 84 168 151 112Elsewhere 35 70 63 47

205 VietnamHanoi 86 171 154 114Da Nang & Quang Nam 54 107 96 71Quang Ninh & Hai Phong 52 103 93 69Ho Chi Minh City 65 129 116 86T. Thien & Hue 44 88 79 59Elsewhere 31 62 56 41

206 Virgin Islands U.S.All Areas (15 December to 30 April) 103 206 185 137All Areas (1 May to 14 December) 92 183 165 122

207 Wallis & Futuna IslandAll Areas 84 167 150 111

208 Yemen


Sr. No.


I II III IVSana’a (Hotels Taj Sheba & Sheraton) 99 198 178 132Sana’a (Elsewhere) 67 133 120 89Aden (Moven Pick, Aden & Sheraton) 99 198 178 132Aden 63 126 113 84Mukalla 84 167 150 111Taiz 80 160 144 107Hodeida 74 148 133 99Elsewhere 39 78 70 52

209 ZambiaKitwe 67 133 120 89Lusaka Livingstone 87 174 157 116Ndola 61 121 109 81Siavonga 54 108 97 72Mansa, Luapula Province & Solwezi 44 87 78 58Kabwe 47 94 85 63Kasama 32 64 58 43Elsewhere 26 51 46 34

210 ZimbabweHarare (Mickles, Sheraton, Monomotapa & Meikles Resident)

82 163 147 109

Harare (Elsewhere) 61 121 109 81Victoria Falls 82 164 148 109Elsewhere 58 116 104 771

----------

No. FD(FR)11-5/82(P-III)GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 19th March, 2007.

Subject: THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006 -CORRECTION SLIP NO.3.

Sir,

The following substitutions are made in Part-II - Special Powers to Certain Departments and Officers, under heading - Communication & Works, Irrigation & Power Public Health Engineering Departments of Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006:-


Sr.# Name of Power To whom delegated

Extent (Existing)

Extent (Substituted)

2. (b) Maintenance & Repair

(ii) Chief Engineers.

Powers equal to the powers for

Powers equal to the powers for the grant

(ii) In case of Ordinary and Special Repairs to Residential Buildings.

the grant of Technical Sanction for such works

of Technical Sanction of ordinary and special repairs to non-residential buildings viz Full powers.

(iii) Superin-tending Engineers

Powers equal to the powers for the grant of Technical Sanction for such works.

Powers equal to the powers for the grant of Technical Sanction of ordinary and special repairs to non-residential buildings viz upto Rs.15.00 lac in each case.

(iv) Executive Engineers

Powers equal to the powers for the grant of Technical Sanction for such works.

Powers equal to the powers for the grant of Technical Sanction of ordinary and special repairs to non-residential buildings viz upto Rs.3.00 lac in each case.

2. The omission is regretted.------------

No. FD(FR)11-2/89(Prov)GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 26th March, 2007

Subject: SANCTION OF RE-IMBURSEMENT OF MEDICAL CLAIM IN RESPECT OF THE DESIGNATED SANCTIONING AUTHORITIES -CLARIFICATION THEREOF.

Sir,

Kindly refer to the subject as cited above,


2. Your kind attention is invited to item of expenditure at Sr. No.21 under Part-l of the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006, inter-alia stating the extent of powers of designated authorities to sanction reimbursement of medical charges. A question has arisen as to whether the designated sanctioning authority is empowered to accord sanction for reimbursement of medical charges in his own favour.

3. The matter has been examined in the Finance Department and it has been determined that the principle of financial propriety warrants that no authority should exercise its powers of sanctioning expenditure or to pass an order, which will be directly or indirectly to his own advantage, in terms of clause (3) of rule 2.10(a), of PFR Vol-I. Further, a clarification made vide FD’s letter No. 1035-1 (A)/57, dated 11 th October, 1957, on the exercise of powers by Heads of Departments / Heads of Attached Departments to sanction reimbursement of medical charges, laid down the fundamental principle that the delegatees would sanction only such expenditure which is incurred by the government servants under their administrative control.

4. It is, accordingly, clarified that the designated sanctioning authorities viz Heads of Administrative Department / Heads of the Attached Department / Registrar, Lahore High Court, Lahore / District and Sessions Judge, shall obtain the sanction of expenditure incurred by them on the medical treatment of themselves or the members of their respective families, as admissible under the rules, from the authority under whose administrative control they are working.

5. Further necessary action may be taken accordingly.------------


Dated Lahore, the 29th March, 2007NOTIFICATION

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

------------GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore, the 31st March, 2007NOTIFICATION

No. FD (FR) 11-5/82. In exercise of the powers conferred vide sub-rule 2(e) & (f) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab


is pleased to confer, on the following officers of Civil Service Reforms / Change Management Unit (CSR / CMU), Government of the Punjab, Services, Services & General Administration Department, Lahore, the financial powers, as shown against each, as prescribed in Part-1, Powers Common To All Departments of the Second Schedule to the Rules ibid:

(i) Secretary / Director General Administrative Department(ii) Additional Secretary / Director Category-1 Officer(iii) Deputy Secretary / Deputy Director Category-11 Officer

------------No. FD(FR)11-2/89


Dated Lahore, the 24th April, 2007

Subject: EXERCISE OF FINANCIAL POWERS UNDER THE PUNJAB DELEGATION OF FINANCIAL POWERS RULES, 2006 -CLARIFICATION.

Sir,

I am directed to refer to the subject noted above and to state that certain quarters have raised observations with regard to the extent of application of certain powers vis-a-vis the items of expenditure contained in Part-1 - Powers Common to All Departments, of the Second Schedule to the Punjab Delegation of Financial Powers Rules, 2006.2. These points have been examined and are clarified as hereunder to obviate any misapplication of the relevant provision:-

Observation Clarification

(i) Upto what extent, sanctions under local powers could be obtained during a year by a DDO from some higher category of officer/ Administrative Department in terms of clause (c)(ii) of Annex-D to Rule 15.2 of PFR Vol-I.

The aggregate extent of financial sanction which could be given to a DDO, inclusive of those given by the DDO himself, shall not exceed the ceiling of the powers delegated to the respective designated authority, who had lastly accorded such sanction, in exercise of his powers mentioned under column 4 at Sr. 2(b).

(ii) Whether the higher authority empowered to grant sanction for local purchase under the prescribed limits vide Sr.No.2(b) could give sanction, to the stated extent, to each DDO working under him.

The reply is in the affirmative.

(iii) The aggregate extent of financial sanction which could be obtained by

The reply is in the affirmative. The items of expenditure which could be incurred


Observation Clarification

a DDO, during a financial year, from the authorities above him vested with delegated powers in the matter of local purchase under clause (C)(ii) of Annexure-D under Rule 15.2 of PFR Vol-I. Whether quotations through-wide publicity, where prescribed, would be necessary before granting sanction in terms of powers at Sr. No.2(a) in respect of all items of expenditure spelled out under sr. no. 2b(i) to 2(b) (xxv) as clarified vide Finance Department circular letter No. FD(FR)II-1/78-Vol.II, dated 11.12.88.

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

(i) Sanction would be accorded vide powers under Sr. No.2(a), where purchases have been effected under Purchase Manual or through advertised tender enquiry in terms of Rule15.2(c) of PFR Vol-I.

(ii) Sanction for stores / stocks etc. procured through Rate Contract / Running Contract or from Government Controlled Units would be accorded as provided vide instructions contained in FD letter No. even dated 11,10.2000.

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

(iv) The purchases upto the extent of small order i.e. upto Rs.10,000/- may be made on single quotation basis.

(iv) Whether the stores under small order could be procured after obtaining single quotation or it has to be processed on the pattern of limited tender inquiry.

Purchase against small order could be made through a single quotation - basis, to the prudence of financial propriety by the DDO.

(v) What does the nomenclature in each case denote in the matter of exercise of powers under Sr. No. 2 (b) (xix).

‘In each case’ connotes incurrence of expenditure on each occasion or each event in the discharge of function specific to the department.


Observation Clarification(vi) The powers to sanction expenditure

for the purchase of liveries appear to have been omitted in the Punjab Delegation of Financial Powers Rules. 2006.

Since the Liveries Rules originally contained in PFR Vol-II stand deleted, the expenditure relating thereto may be sanctioned, if so required, vide powers provided against “Others” at Sr. No, 2 (b) (xxv).

----------

No.FD.SR-1-9-21/2006GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore the 27th April, 2007

Subject: QUALIFICATION ALLOWANCE FOR THE PROJECT MANAGEMENT PROFESSIONALS (PMP) CERTIFICATION

Sir,

I am directed to refer to the above-mentioned subject and to say that Governor of the Punjab has been pleased to approve Project Management Professionals (PMP) Qualification Allowance at rate of Rs.5,000/- PM to the officers of the Punjab Government possessing the PMP Certification for a period of two years upto June, 2008 i.e. for the financial year 2006-2007 & 2007-2008.

------------No. IT(FD)3-1/95-Vol-III


Dated Lahore, the 2nd May, 2007

Subject: OBSERVANCE OF FINANCIAL DISCIPLINE IN THE PROVINCIAL/DISTRICT GOVERNMENTS, SPECIALLY DURING THE MONTH OF JUNE

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

2. In order to facilitate maximum discharge of liabilities by government departments/ district governments for the financial year ending 30th June 2007, it has been decided to extend the stipulations for submission of claims/cheques to the AG (Pb) / DAOs / T.O.


Lahore upto 28th June 2007 in relaxation of the respective conditions contained in the circular letter of 8th May, 2001.

3. The policy instructions/relaxations, as above, shall only be applicable in the context of payments pertaining to Provincial Account No.1 (Non-Food), Account No.II (Food), and District Fund Account No.IV, unless otherwise restricted by the respective district government for the latter.

4. However, the provisions regarding observance of normal office/banking hours as contained in para 2(e) of the circular letter under reference shall remain enforced, as before, for the provincial and district government’s payments respectively.

5. These relaxations shall only apply to the financial year 2006-2007.

6. These instructions shall NOT apply to Federal Government payments.No. FD.SR-1/1-480/2006


Dated Lahore the 15th May, 2007

Subject: CASES OF MEDICAL RE-IMBURSEMENT CLAIMS SENT TO THE FINANCE DEPARTMENT FOR SANCTION

Sir,

I am directed to refer to this Department’s letter of even number dated 07 th

February, 2007 on the above-mentioned subject and to say that power delegated at Serial No. 21 (iii) of the Punjab Delegation of Financial Powers Rules, 2006 has been deleted. It is accordingly clarified that Honourable Chief Justice of the Lahore High Court, in light of a judgment of the Honourable Supreme Court of Pakistan already has full powers to sanction expenditure on any item from within the allocated budget of the Lahore High Court.

2. Contents of the above-mentioned letter dated 7th February, 2007 may please be deemed substituted / amended to that context accordingly.


FINANCE DEPARTMENT

Dated Lahore, the 23rd May, 2007NOTIFICATION

No. FD (FR)11-2/89. In exercise of the powers conferred vide sub-rule 2 (e) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to confer, on the Director General, Anti Corruption Establishment, Punjab, Lahore, the financial powers as of an Administrative Department, for the purchase of durable goods and grant of Administrative Approval of development schemes, as prescribed in Part-1 Powers Common To All Departments, of the Second Schedule to the Rules ibid.


----------No. FD(FR)11-2/89


Dated Lahore, the 5th June, 2007

Subject: DELEGATION OF FINANCIAL POWERS TO THE EXECUTIVE DISTRICT OFFICERS BS-20 (W&S). CITY DISTRICT GOVERNMENTS

Consequent upon the up-gradation of the posts, of Executive District Officers (Works & Services) from BS-19 to BS-20, in the City District Governments in the Punjab, vide No. SOH-III(C&W)5-10/2006-07(Strength-C&W), dated 25-07-2006, a qualified Engineer appointed, in the prescribed manner, viz on regular/officiating/current charge/acting charge basis, as Chief Engineer and posted as EDO(W&S), City District Government, may exercise the powers as of the Chief Engineer, under Part-II Special Powers of Certain Departments and Officers - Communication & Works Department of the Second Schedule to the Punjab Delegation of Financial Powers Rules. 2006.

2. The notification No. even, dated 14th October, 2006, shall stand amended to the above stated extent.

3. The notification No. even, dated 21st February, 2007 shall stand withdrawn, with immediate effect.


FINANCE DEPARTMENT

Dated Lahore, the 15th June, 2007NOTIFICTION

No. FD(FR)11-5/82. In exercise of the powers conferred vide sub-rule 2 (f) of Rule 3 of the Punjab Delegation of Financial Powers Rules, 2006, the Governor of the Punjab is pleased to direct that following addition shall be made under Part-11 - Officers in Category-11 of First Schedule to the Rules ibid.

AMENDMENT

20. “Director Administration, Sustainable Development of Walled City Project, Lahore, (SDWCL)”


FINANCE DEPARTMENT

Dated Lahore, the 11th July, 2007NOTIRCATION


No. FD (FR) 11-2/89. In exercise of the powers conferred upon him under Article 119 of the Constitution of Islamic Republic of Pakistan, 1973, the Governor of the Punjab, is pleased to direct that in the Punjab Delegation of Financial Powers Rules, 2006, the following amendment shall be made, namely:-

AMENDMENT

Note 3 under serial number 9 in Part-l of the Second Schedule to the Rules ibid shall be substituted, as under:-

Note-3: “The Chairman, Punjab Public Service Commission (PPSC), Lahore, shall have full powers of re-appropriation of funds from one head of account to another head of account within the allocated budget of the PPSC, Lahore.

----------No. FD.SR-III-4-80/2007


Dated Lahore, the 23rd July, 2007

Subject: GRANT OF INCREASE IN PENSION OF CIVIL PENSIONERS OF PUNJAB GOVERNMENT

Sir

I am directed to state that the Governor of the Punjab has been pleased to grant increase in pension to civil pensioners with effect from 01-07-2007, at the following rates:-

(a) Pensioners who retired prior to 01-07-1997. 20%(b) Pensioners who retired between

01-07-1997 to 30-06-2007. 15%

2. For the purpose of admissibility of increase in pension sanctioned in this notification the term ‘Pension’ means ‘Pension being drawn.

3. The increase will also be admissible on family pension granted under the Pension Rules of the Government of the Punjab as well as on the Compassionate Allowance if being drawn by any pensioner.

4. If the gross pension sanctioned by Government of the Punjab is shared with any Government in accordance with the Rules of the Government of the Punjab, the amount of increase in pension will be apportioned between the Government of the Punjab and the other Government concerned on proportionate basis.

5. The increase in pension sanctioned in this notification will not be admissible on Special Additional Pension allowed in lieu of pre-retirement Orderly Allowance.

6. In case of re-employed pensioners, the increase in pension sanctioned in this notification shall not be admissible to them during the period of their re-employment.


7. The benefit of increase in pension sanctioned in this notification will also be admissible to those civil pensioners of the Punjab Government who are residing abroad “other than those residing in India and Bangladesh) who retired on or after 15.8.1947 and are not entitled to or are not in receipt of pension increase under the British Government's Pension (Increase) Acts. The payment will be made at the applicable rate of exchange.

------------

Annexure

ANNEXURE TO FINANCE DEPARTMENT’S NOTIFICATIONNo. FD.PC.2-1/2007, Dated 23-07-2007

Existing Pay Scales - 2005 Revised Pay Scales – 2007

BPS Min. Incr. Max. Stages BPS Min. Incr. Max. Stages

1 2150 65 4100 30 1 2475 75 4725 30

2 2200 75 4450 30 2 2530 85 5080 30

3 2275 85 4825 30 3 2615 100 5615 30

4 2345 100 5345 30 4 2700 115 6150 30

5 2415 115 5865 30 5 2780 135 6830 30

6 2485 125 6235 30 6 2860 145 7210 30

7 2555 140 6755 30 7 2840 160 7740 30

8 2655 150 7155 30 8 3055 175 8305 30

9 2770 165 7720 30 9 3185 190 8885 30

10 2865 185 8415 30 10 3295 215 9745 30

11 2980 200 8980 30 11 3430 230 10330 30

12 3155 225 9905 30 12 3630 260 11430 30

13 3365 245 10715 30 13 3870 285 12420 30

14 3565 275 11815 30 14 4100 315 13550 30

15 3780 305 12930 30 15 4350 350 14850 30

16 4375 340 14575 30 16 5050 390 16750 30

17 7140 535 17840 20 17 8210 615 20510 20

18 9355 675 22855 20 18 10760 775 26260 20


19 14260 705 28360 20 19 16400 810 32600 20

20 16915 1095 32245 14 20 19455 1260 37095 14

21 18750 1230 35970 14 21 21565 1415 41375 14

22 20055 1440 40215 14 22 23065 1655 46235 14

----------

No.FD.PC-2-1/2007GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT


Subject: REVISION OF BASIC PAY SCALES AND ALLOWANCES- 2007 OF CIVIL EMPLOYEES OF PUNJAB GOVERNMENT (BS-1 TO 22)

Sir,

I am directed to state that the Governor of the Punjab has been pleased to sanction Revision of Basic Pay Scales and Allowances for civil employees of the Government of the Punjab in BPS-1 to BPS-22, with effect from 1.7.2007, as detailed below:

PART-I - BASIC PAY SCALES «

(a) Basic Pay Scales:The revised Basic Pay Scales, 2007 shall replace the existing Basic Pay Scales, 2005 as shown in the Annexure to this notification.

(b) Fixation of Pay of the Existing Civil Servants:

(i) The basic pay of an employee in service as on 30-06-2007 shall be fixed in the Revised Basic Pay Scale on point to point basis i.e. at the stage corresponding to that occupied by him above the minimum of Basic Pay Scales, 2005.

(ii) In case of Personal Pay being drawn by an employee as part of his basic pay beyond the maximum of his scale on 30-06-2007, he will continue to draw such pay in the Revised Basic Pay Scales, 2007 at the revised rates.

(c) Fixation of Pay of the Existing Contract Employees:

(i) Contract employees whose appointments have been made in the prescribed pay scales of the posts and are drawing salary in the Basic Pay Scales, 2005,


their pay shall be fixed in the Revised Basic Pay Scales, 2007 with effect from 01-07-2007 in the prescribed manner.

(ii) An increase at the rate of 15% on initial of the pay shall be allowed to the contractual appointees as "Special Allowance" who are in receipt of pay package slightly higher than the standard pay package prescribed under the Contract Appointment Policy dated 29-12-2004.

(iii) Contract employees who have been allowed Special Pay Package with lucrative pay (i.e. pay considerably higher than the pay scale of the post including Special House Rent Allowance/Utility charges etc) shall continue to be governed by the existing terms & conditions as laid down in. the document of their contract appointment.

(d) Annual Increment:Annual increment shall continue to be admissible subject to the existing conditions, on 1st of December each year. However, the first annual increment of existing employees in basic pay scales, in which their pay is fixed on 01-07-2007 shall accrue on 1st December, 2007.

PART-11 – ALLOWANCES

(e) Special Additional Allowance, Special Relief Allowance and Ad-hoc Relief:

The Special Additional Allowance, Special Relief Allowance and Ad-hoc Relief shall continue to be admissible at frozen level on existing conditions.

(f) Dearness Allowance:Dearness Allowance @ 15% sanctioned w.e.f. 1.7.2006 shall stand frozen at the level of its admissibility as on 30.6.2007 and the amount shall continue to be admissible to the entitled recipients until further orders but it will not be admissible to new entrants joining Government service on or after 01.07.2007.

2. All existing rules/orders on the subject shall be deemed to have been modified to the extent indicated above. All existing rules/orders not so modified shall continue to be in force under this scheme.

------------No. FDSR-I-8-3/2007



Procedure contained in Finance Division’s O.M. No. F.1(7)R-10/93-471/07 dated 30-06-2007 adopted by the Government of the Punjab is forwarded for information, guidance and record.


GOVERNMENT OF PAKISTANFinance Division

(Regulation Wing)

No. F.1(7)R-10/93-471/07 Dated Lahore, the 30th June, 2007Subject: AIR TRAVEL TO FOREIGN COUNTRIES-STREAMLINING OF

PROCEDURES.

The undersigned is directed to refer to Finance Division’s O.M. No.F.1(17)R.10/86 dated 14th July, 1986 and to say that due to newly established system of E-Ticketing by the Pakistan International Airlines, booking can also be done through Internet service without formal ticketing. In order to streamline the accounting procedure, it has been decided to revise the instructions contained in para 2(vi) of the aforesaid O.M. as under:-

“Used air ticket/E-tickets plus boarding cards, shall be produced alongwith the TA adjustment bills. However, reasons for failure to do so should be recorded on T.A. bill by Controlling Officer of the Office.”

----------

No. W&M-1-31/2006-07GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Lahore the, 31st July, 2007

Subject: FINANCIAL ASSISTANCE TO THE FAMILY OF A CIVIL SERVANT WHO DIES WHILE IN SERVICE

Please refer to Finance Department’s Notification bearing No.FD.SR.1/3-10/2004 dated 10.11.2004 (copy enclosed), on the above subject.

2. Attention is invited to para 4 of the referred Notification in which it has been stated that expenditure involved in respect of financial assistance to the family / legal heirs of a civil servant who dies while in service will be met out of the existing budget grant of the Administrative Departments / District Governments concerned. However, advices from various sections in the Finance Department are received in the Resource Wing for transfer of funds in such cases into Account No.IV of the respective District Government.

3. It is, therefore, requested that you may kindly circulate the referred Notification to the Administrative Department / District Governments in the Punjab with the advice to meet such expenditure in the future from their own resources.

----------No. SO(TAX)1-19/97


Dated Lahore, the August 4, 2007


Subject: DEDUCTION OF SALES TAX ON PURCHASES MADE BY GOVERNMENT OF PAKISTAN

Sir,

I am directed to enclose herewith a copy of Government of Pakistan (Revenue Division), Central Board of Revenue letter No.CNO-4/3-STB/2007 (Pt.) dated 13.7.2007 on the subject noted above and Sales Tax Special Procedure (Withholding) Rules, 2007 notified vide SRO No 660(l)/2007 dated-30 6 2007.

2. I am to request that while making purchases of taxable goods, the provisions of the aforesaid rules may kindly be adhered to the provisions of these rules may kindly be conveyed to all offices under your kind control for strict compliance.

----------GOVERNMENT.OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS,STATISTICS AND REVENUE

(REVENUE DIVISION)

Islamabad, the 30th June, 2007

NOTIFICATION(SALES TAX)

S.R.O.660(1)/S007- In exercise of the powers conferred by subsection (6) and sub-section (7) of section 3 of the Sales Tax Act, 1990, read with section 71 thereof, the Federal Government is pleased to make the following rules, namely:–

1. Short title, application and commencement (1) These rules may be called the Sales Tax Special Procedure (Withholding) Rules, 2007.

(2) They shall apply to all taxable goods and services as are supplied by a supplier to the Government departments, autonomous bodies and public sector organizations, hereinafter referred to as withholding agents.

(3) They shall come into force on the 1s1 day of July, 2007.

2. Responsibility of a withholding agent (1) The withholding agent, intending to make purchases of taxable goods, shall indicate in an advertisement or notice for this purpose that the sales tax to the extent as provided in these rules shall be deducted from the payment to be made to the supplier'

(2) A withholding agent shall deduct an amount equal to one fifth of the total sales tax shown in the sales tax invoice issued by the supplier and make payment of the balance amount to him as per illustration given below,

ILLUSTRATION:Value of taxable supplies excluding sales tax Rs.100Sales tax chargeable @ 15% Rs.15Sales tax deductible by the withholding agent Rs.3 (i.e. Rs.15 5)Sales tax payable by the withholding agent Rs.12 (i.e. Rs.15 – Rs.3)


to the supplier.Balance amount payable to the supplier Rs.112 (Rs.100 + Rs.12)by the withholding agent.

(3) All withholding agents shall make purchases of taxable goods from a person duly registered under the Sales Tax Act, 1990, provided that under unavoidable circumstances and for reasons to be recorded in writing, purchases are made from unregistered persons, the withholding agent shall deduct sales tax at 15% of the value of taxable supplies made to him from the payment due to the supplier.

(4) The sales tax so deducted shall be deposited by the withholding agent in the designated branch of National Bank of Pakistan under Head of Account “B02341-Sales Tax” on sales tax return-cum-payment challan in the form set out at Annexure to these rules, by 15th of the month following the month during which payment has been made to the supplier.

Provided that a single return-cum-challan can be filed in respect of all purchases for which the payment has been made in a month.

----------Annexure

[See rule 2(4)]Government of the PunjabMonthly Sales Tax Return for With-holding agents

With-holding agents name & Address Month Year NTN/FTN

Details of Sales Tax Deducted during the Month(attach additional sheets is required)

Sr. #

Name of supplier NTN No. of invoices

Total Sales tax charged

Sales tax deducted

Total Sales Tax Withheld during the Month

I, ______________________________ holder of CNIC No. ________________ in my capacity as …………….. certify that the information given above is / are correct, completed and in accordance with the provisions of the Sales Tax Act. 1990 and Rules and Notification issued thereunder.


Dated (dd/mm/yy) ………………. Stamp ……………… Signature …………….

Detail of ST paid

Head of Account AmountFor Bank

useAmount received (in words (in words)Bank Officer’s Sig.Bank’s Stamp Date

BO2341 –Sales TaxBO2366-Salex tax on services

{C.No.3(3)-ST-L&P/07(P-I} Section Officer (P-II)

(Musarrat Jabeen)Additional Secretary

No.FD.SR.I/3-10/2004GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore, the 15th August, 2007

Subject: FINANCIAL ASSISTANCE TO THE FAMILY OF A CIVIL SERVANT WHO DIES WHILE IN SERVICE

Sir,

I am directed to refer to this Department’s letters of even number dated 10th November, 2004 and 1st June, 2006 on the above-mentioned subject and to say that some clarifications have been sought from this Department on admissibility of financial assistance to the family of a deceased civil servant as per criteria prescribed therein. Clarifications are made as under -

1. WHAT IS THE DATE OF EFFECTIVENESS OF THE POLICYFinancial assistance is admissible to the family of a civil servant, who expired on or after 10th November, 2004. Since Policy is effective from 10-11-2004 the cases of the deceased servants who expired before 10-11-2004 are not covered by this Policy. There is no concept of extension of the Policy to back dated cases as clarified in this Department's letter of even number dated 01-06-2006.

2. WHO IS A CIVIL SERVANTUnder Section 2(1 )(b) of the Punjab Civil Servants Act 1974, a civil servant means a person who is a member of a civil service of the province or who holds a civil post in connection with the affairs of the province, but does not include: -

(i) a person who is on deputation to the province from the Federation or any other province or authority.

(ii) a person who is employed on contract, or on work-charged basis, or who is paid from contingencies; or


(iii) a person who is a ‘worker’ or ‘workman’ as defined in the Factories Act, 1934 or the Workmen's Compensation Act, 1923.

Employees of Autonomous Bodies / Semi-Autonomous Bodies and Corporations are not civil servants. Therefore, the Policy meant for civil servants, as such is not applicable to them. However, Board of Governors / Governing Bodies of these Organizations may adopt this Policy for their employees provided that expenditure involved is met from their own resources without making any demand to the Finance Department for provision of funds on this account.

3. TO WHOM FINANCIAL ASSISTANCE IS ADMISSIBLEIn case of death of a civil servant the financial assistance will be granted to the family as explained in Rule 4.10 of the Punjab Civil Services Pension Rules i.e.:-

A (a) to wife or wives in the case of a male civil servant.(b) Husband in case of a female civil servant.(c) Children of the civil servant.(d) Widow or widows and children of a deceased son of the civil servant.

B. In case the financial assistance is not payable under para-A above, it may be granted.(i) to the father;(ii) failing the father, to the mother;(iii) failing the father and the mother, to the eldest surviving brother below

the age of 21 years;(iv) failing (i) to (iii) to the eldest surviving unmarried sister, if the eldest

sister married or dies then the next eldest;(v) failing, (i) to (iv) to the eldest surviving widowed sister

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

5. WHO IS FINANCIAL ASSISTANCE SANCTIONING AUTHORITYIn order to remove some ambiguity and for sake of uniformity, only the Administrative Departments in case of provincial employees and District Coordination Officers in case of civil servants of the District Government will issue sanction orders in individual cases.

----------No. FD.PC-32-7/2007



Dated Lahore, the 10th September, 2007

Subject: UP-GRADATION OF CLERICAL POSTS.

Sir,

I am directed to state that the Governor of the Punjab has been pleased to approve up-gradation of the clerical posts with effect from 01-07-2007 as detailed below:-

Sr. No. Designation Existing BPS Upgraded BPS

1 Junior Clerk BPS-5 BPS-7

2 Senior Clerk BPS-7 BPS-9

3 Assistant/Head Clerk BPS-11 BPS-14

The incumbents of the upgraded posts will also stand upgraded and their pay will be fixed at the stage nest above their basic pay in their lower scales.

2. The Governor of the Punjab has also been pleased to approve that the employees from BS-1 to BS-4 would move one scale up in their respective pay scales with effect from 1st July, 2007.

3. Necessary amendments in the existing Service Rules of the ministerial posts mentioned above shall be carried out by the Administrative Departments in consultation with the Regulations Wing of S&GAD in accordance with the laid down procedure.

4. As a special dispensation, the annual increment falling due on 1 st December, 2007 shall be admissible to the above mentioned employees in the upgraded pay scales.

----------No. SO(TT)6-1/2007



Subject: REVISED PROCEDURE: OPERATION OF PLAs.

Kindly refer to the subject cited above.

2. Presently, the Personal Ledger Accounts (PLAs) are sanctioned under the provisions of Rule 12.17 of the Punjab Financial Rules, Vol-l and operated under the detailed instructions issued by the Finance Department from time to time.

3. However, the Controller General of Accounts (CGA), after approval by the Ministry of Finance (MOF) has decided to prescribe a new procedure for the operation of the Personal Ledger Accounts in conformity with the New Accounting Model (NAM). Accordingly the Personal Ledger Accounts have given a new nomenclature as “Special Drawing Accounts” (SDAs).

4. A copy of the procedure circulated by the CGA is enclosed. The Provincial Government has since decided to adopt this policy for the operation of SDAs with effect


from 01.10.2007. The new policy shall apply to Departmental Officers / Project Directors vis-a-vis the funds provided to them for expenditure through the defunct PLAs.

5. Accordingly, all Project Directors / Departmental Officers; operating PLAs are advised to approach the concerned Additional Finance Secretary in the Finance Department through their respective Administrative Departments, for issuance of the revised, sanction for Special Drawing Accounts (SDA), well before 1st October, 2007 in order to ensure un-interrupted operation of accounts and implementation of development schemes.

6. However, Personal Ledger Accounts sanctioned for Autonomous Bodies and other organizations / NGOs, shall continue to be governed under existing Financial Rules / instructions issued in this regard from time to time.

7. Notwithstanding implementation of the new policy, as above, the relevant rules, governing the operation of PLAs, shall be suitably amended in due course to bring them in consonance with the revised procedure.

OFFICE OF THECONTROLLER GENERAL OF ACCOUNTS

ISLAMABAD

No.AC-II/6-23/99/Vol-XIV/160

Saturday, July 14, 2007

Subject: REVISED PROCEDURE : OPERATION OF PLAs

Dear Sir,

Controller General of Accounts constituted a Committee of Stakeholders to develop NAM complaint procedure for project accounting in July 2006. Committee held a number of sessions and developed draft procedure to improve the existing process of maintenance of Personal Ledged Accounts. Finance Division has approved the revised procedure which is enclosed for implementation during the Fiscal year 2007-08 immediate effect.

2. Any problems encountered during the implementation process may please be communicated to this office for rectification.

----------

REVISED PROCEDURE FOR OPERATION OF SPECIAL DRAWING ACCOUNTS (SPA)

The existing Personal Ledger Accounts will be renamed as Special Drawing Accounts (SDA). Following procedures for operation of SDA will be observed w.e.f 01.07.2007 to overcome the existing accounting problems relating to these accounts:

1. Provisions contained in Chapter 10 and 17 of the Accounting Policies and Procedures Manual (APPM) will be observed / implemented.


2. SDAs shall only be established with the approval o1 MOF/FD, in consultation with CGA/AG.

2.1 RECORDING OF EXPENDITURE

(a) The SDA cheques will be drawn by authorized signatories of these accounts. The cheques of SDA shall contain .a code number (cost center code or project code as per Budget). This code will be used for entry by the DAO/TO on receipt of SDA cheques for endorsement alongwith schedule of payment in prescribed format (Annex-A) and also on receipt of paid cheques from SBP/NBP. Separate SDA will be used for each project.

(b) The drawing authorities will ensure that no money is drawn from these accounts unless it is required for immediate disbursement. Moneys will not be drawn for keeping into a bank account or in chest. A certificate to this effect will be recorded on the Schedule of Payment mentioned in Para (a) above.

(c) On release of funds to SDA, the funds released will be noted in the Appropriation Register and no expenditure will be recorded by the DAO/TO at this stage. The expenditure shall be recorded in the accounts when endorsement is given on the cheques by the DAO/TO and Appropriation Register will be updated against relevant budget head. The expenditure shall be recorded in the Consolidated Fund of the respective Federal or Provincial Governments. The accounting entry will be.

Dr. Detailed expenditure head

Cr SDA Cheques

(d) No endorsement will be made by the DAO/TO on the cheques presented after 30th June of the financial year in which cheques are issued.

(e) Separate head of account for SDA cheques clearing account will be opened in the COA.

2.2 BUDGETING AND RECONCILIATION:

(a) The drawing authorities shall be responsible for preparation and submission of detail object wise budget estimates to the MOF/Finance Department for budgeting process.

(b) The drawing authorities shall be primarily responsible for the recording and accounting of the expenditure on a daily basis. On a monthly basis (by 7th of each month), the drawing authorities will reconcile expenditure with DAO/TO and ensure its inclusion in the monthly accounts.

(c) The drawing authorities of a project will report project expenditure to the DAO/TO in form at Annex-B.

2.3. POST AUDIT:


(a) The drawing authorities will submit monthly account of expenditure supported with copies of paid vouchers to the concerned AG/DAO/TO for post audit purpose by 15th of each month.

(b) The DAOs will carry out 100% post audit themselves, whereas TOs will submit these accounts to the concerned Accountant General for requisite post audit.

2.4. GENERAL

The above revised business process will not be applicable to departmentalized Accounting Offices and to those accounts in which the Government does not provide funds through budget.

----------

SCHEDULE OF SPECIAL DRAWN ACCOUNT


Annex-B

PROJECT EXPENDITURE STATEMENT

Month / Year

Brief Description of the year..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................

DESCRIPTIONAmount in Rupees

Current year

Previous year

Budget for the Project

Expenditure during the Month

Progressive Expenditure during the year

Up to date Expenditure since beginning of the Project

DDO Signature / Stamp----------

No. PD.6-81/2004-05GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore, the 22nd September, 2007

Subject: PAYMENTOF ELECTRICITY DUES TO WAPDA


Kindly refer to the subject noted above.

2. The Finance Department had been making upfront payments to WAPDA on account of electricity dues of various government departments. This policy was adopted to ensure timely payment of electricity dues to avoid disconnection and surcharge on late payment. However, it was noticed that in many cases duplicate payments were being made to WAPDA with both the Finance Department and the Government Agency paying electricity dues. Numerous such cases were reported to the Finance Department by the government agencies. Further, WAPDA was raising demand against connections which were not functional and in many cases against those which were not owned by the departments. The problem was more acute in case of TMAs some of which conducted a survey with the WAPDA teams to identify such connections and have these de-notified as government connections.

3. After examining the matter in detail in the Finance Department, it has been decided to review the current policy of making upfront payments to WAPDA. The following instructions are being circulated for strict compliance by all Government Departments/Attached Departments/Autonomous Bodies and all tiers of the Local Governments:

All Government Departments/ Attached Departments/ Autonomous Bodies would be fully responsible for the payment and clearance of electricity dues. No payment would be made by the Finance Department on behalf of any government agency in future.

As far as the District Governments and TMAs are concerned, they would be fully responsible for the payment of WAPDA dues more so because they are receiving an assured sum every month from the Provincial Government under the PFC Award.

The problem of defective meters is being taken up on priority basis with WAPDA. WAPDA is being requested to replace defective meters after consulting the concerned government agency.

----------No.FD.PC-32-7/2007



Subject: UP-GRADATION OF CLERICAL POSTS

Sir,

I am directed to refer to this Department's notification of even number dated 10th September, 2007 on the above-mentioned subject and to state that Governor of the Punjab has been pleased to sanction one special advance increment to Junior Clerks, Senior Clerks, Assistants and Head Clerks in their upgraded scales. It has also been sanctioned to the employees in BS-1 to BS-4, in their moved up scales. This special advance increment will be admissible with effect from 01-09-2007.



FINANCE DEPARTMENT

Dated Lahore, the 17th October, 2007NOTIFICATION

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

2. Notification of number even, dated 29.03.20D7, shall stand withdrawn.-----------

No. SO(TT)6-1/2007GOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT

Dated Lahore, the 26th October, 2007

Subject: REVISED PROCEDURE: OPERATION OF PLAs

Kindly refer to this Department’s letter of even number dated 11-09-2007 on the subject cited above.

2. In pursuance of the introduction of the revised procedure for the conversion of PLAs into SDAs certain quarters have sought clarification in the matter of implementation of the new procedure, specifically in the context of the fact that the salary component was also being paid from the erstwhile PLAs. It has accordingly been decided to issue the following guidelines for facilitating the transition to the new system.

3. The Project Directors and other Departmental Officers authorised to operate SDAs will follow the following procedure while sending the cases to Finance Department for issuance of revised sanctions for SDAs;

Salient features of Special Drawing Accounts

(i) Special Drawing Accounts will henceforth only be sanctioned for Project Directors/Departmental Officers/DCOs for operation of the funds released from regular budget. However, PLAs sanctioned for Autonomous Bodies, Non-Governmental Organisations / institutions, Sugar Cane Cess Fund and PLAs operated through funds provided by Autonomous Bodies (operated by governmental officers) shall continue to be operated as such in the previous mode.

(ii) The unspent balances in a Special Drawing Account shall invariably lapse to government at the close of a financial year.


(iii) As compared to the operation of the PLAs in the Public Account of the Province the Special Drawing Accounts shall exclusively be operated in the Provincial Consolidated Fund - in a regular budgetary mode.

(iv) Funds will be allocated in the budget estimates of a financial year in normal itemized mode for schemes/programme/projects allowed to be operated through SDAs.

(v) The operators of SDAs, while issuing each cheque shall be required to submit object-wise details of expenditure (in the prescribed schedule) included in the amount of the cheque to the District Accounts Officers/Treasury Officers for endorsement / authorisation.

(vi) The District Accounts Officer/Treasury Officer will record the entries of expenditure object-wise in his books of accounts, as prescribed, against relevant objects as indicated by the operator of the SDA.

(vii) The Operator of the SDA will be required to submit monthly accounts of expenditure supported with copies of paid vouchers to the concerned AG/DAO/TO for post audit purpose by 15th of month following the month in which expenditure was incurred.

Steps for conversion of PLA into SDA

(i) The operator of the PLA will freeze the expenditure on a certain date and get the balance reconciled/verified and transferred to the Provincial Consolidated Fund from the Public Account by the DAO/TO concerned, beside, surrendering the un-used cheque books to concerned DAO/TO. Thereafter, no expenditure shall be incurred / allowed in the existing PLA mode. The certified unspent balance giving object-wise details shall be communicated to the Finance Department for reauthorisation in SDA mode.

(ii) The operator of existing PLA (except DCOs), in case he/she is head of the department, will approach the Social Services/Economic Services/Local Government Finance Wing of the Finance Department; as the case may be, for issuance of fresh sanction for Special Drawing Account (SDA) in lieu of existing Personal Ledger Account (PLA). Others will approach the concerned wing of Finance Department through the respective Administrative Department for issuance of sanction, as above.

(iii) The DCOs operating the PLAs will send proposals for its conversion to SDAs direct to the Local Government Finance Wing of the Finance Department by following the above mentioned procedure.

(iv) On receipt of certificate about available balance in the PLA, along-with object-wise details of expenditure to be incurred against available balance in future under a particular function/grant, equivalent funds will be allocated/authorised through fresh sanction for release of funds (itemised), in anticipation to the provision of funds through supplementary grant during financial year 2007-08, to be operated through sanction of Special Drawing Account (SDA), draft specimen sanctions are annexed at Annexure 5l & II.


(v) Before issuing the sanction for SDA (by the respective wing), Project Code, DDO Code/Cost Centre etc will be allotted by the Budget Wing of the Finance Department for the funds to be released to SDA, current/development funds, as the case may be.

(vi) The Special Drawing Accounts will be operated with the authorisation from AG/DAO, who shall issue a new cheque book to the authorised officer (operator of account) after affixing stamps of “Special Drawing Accounts” on the available PLA cheque books, till receipt of fresh stocks from the Security Printing Corporation of Pakistan. The Accountant General, Punjab will place indent for printing of new cheque books with the Security Printing Corporation of Pakistan, Karachi.

(vii) The cheques against valid accrued liabilities will be issued by the operators of the SDAs in accordance with the procedure already circulated.

(viii) Starting with the financial year 2008-09 the Project Directors/other Departmental Officers authorised to operate SDAs will be required to demand funds by providing object-wise details through normal mode. The Finance Department will allocate/release such funds after approval of the Provincial Assembly on 1st July, 2008, which shall be reflected in the budget.

(ix) The PDs and other DDOs may sanction re-appropriation of funds for a SDA under the powers delegated under the Delegation of Financial Power Rules 2006.

(x) The PDs and other DDOs operating the SDAs will also be required to submit 1st and 2nd Statements of Excesses and Surrenders pertaining to funds release for SDAs.

4. An early action in the matter is requested please.----------

Annex-I

Subject: OPERATION OF SPECIAL DRAWING ACCOUNT (SDA) IN FAVOUR OF ……………………

Will the Section Officer, Government of the Punjab, .............. Department kindly refer to his letter No. ……........ Dated ………..... the subject cited above?

2. In pursuance to the policy/instructions regarding the conversion of PLAs into SDAs, Finance Department agrees to sanction and release a sum of Rs. ......... (Rupees.........................only), in anticipation to the provision of funds through supplementary grant during current financial year, 2007-08, against equivalent amount surrendered/credited from the PLA/Public Account, for making expenditures by operating Special Drawing Account (SDA), maintained by the Treasury Officer, Lahore/District Accounts Officer, ......., with the followingdetails;

(A) Establishment Charges.


(i) Pay of Officers. Rs...................................(ii) Pay of other staff Rs...................................(iii) Regular Allowances Rs. .................................(iv) Other Allowances Rs. .................................

(B) Operating Expenses(i) Communications. Rs...................................(ii) Utilities. Rs...................................(iii) Occupancy Costs Rs...................................(iv) Travel Transport Rs. .................................(v) General Rs. .................................

(C) Expenditure on Acquiring of Physical Assets(i) Purchase of Building Rs. .................................(ii) Computer Equipment Rs. .................................(iii) Purchase of Transport Rs. .................................

(D) Repairs & Maintenance(i) Transport Rs. .................................(ii) Machinery & Equipment Rs. .................................

3. Finance Department further agree to allow the utilization of above funds through the operation of Special Drawing Account (SDA) sanctioned for the purpose and the operator of the SDA will follow the procedure prescribed/circulated by the Finance Department vide SO (TT) 6-1/2007 dated 11th September, 2007.

4. The expenditure will be debitable under Grant No PC ............, (mention Functional Classification, cost centre / DDO code etc), during the financial year 2007-08.

5. Administrative Department may get the Audit Copy authenticated by the Finance Department accordingly.

SECTION OFFICER (-—)FINANCE DEPARTMENT

ToSection Officer (——)Government of the Punjab———— Department

No & Date Even

A copy is forwarded for information and necessary action to;(i) The Budget Officer I & Budget Officer (concerned), Finance Department.(ii) The Chief Inspector of Treasuries, Finance Department.

SECTION OFFICER (-—)FINANCE DEPARTMENT

----------


Annex-IINo. SO(TT)6-2/2007


Dated Lahore, the 2007To

The _______________________________________________________________________

Subject: OPERATION OF SPECIAL DRAWING ACCOUNT (SDA)

Sanction is hereby accorded to the operation of the following Special Drawing Account (SDA), to be operated as mentioned hereunder, in terms of Rule 12.17 (a) of the Punjab Financial Rules Volume-I;

(i) Title of the Account

(ii) Name/Designation of the Officer(s) authorised to operate the Account.

(iii) Name of the District Accounts Officer/Treasury Officer where the account will be operated.

(iv) Purpose of the Account.

(v) Grant Number/Functional classification under which the Account will be operated.

2. The Special Drawing Account (SDA) shall be maintained in accordance with the provisions of Rules 12.19 & 12.20 of the Punjab Financial Rules, Volume-1, read with revised procedure for operation of Special Drawing Accounts, circulated by Finance Department circular letter No. SO(TT)6-1/2007, dated 11th September, 2007. The rules are reproduced hereunder;

3. The Drawing Officers are required to keep the Cheque book in their personal custody under Rule 2.13 (c) of the Punjab Financial Rules Volume-1, which lays down that;

“...................................................................................... Each Chequebook must be kept under lock and key in the personal custody of the Drawing Officer, who, when relieved, should take a receipt for the correct number of cheques made over to the relieving Government Servant….........................................…....................................................”

4. The sanction for release of funds (in an itemised budgetary mode) for Special Drawing Account will be issued by the Finance Department from time to time. The Drawing Officers should ensure that no over withdrawals are made from the account. Besides, the operation of the SDA will be subject to following conditions;


(i) No withdrawals from Special Drawing Accounts are permissible as advance withdrawals, or for en-block transfer of funds in commercial banks/DFIs (Development Financial Institution).

(ii) Withdrawals from Special Drawing Accounts shall only be admissible, if these are required to meet validly accrued liabilities/booked expenditure, duly pro-audit, where so required.

(iii) No cheques may be withdrawn for “Self” unless these are expressly meant for the recoupment of working balance where so authorized; and

(iv) All payments through Special Drawing Account should be invariably made through "Crossed Cheques" in the name of valid payees only.

5. The instructions contained in this department's circular No. IT (FD) 3-6/92, dated 16.12.1992 may also be kept in view while operating the Special Drawing Account.

6. The instructions contained in the Auditor General of Pakistan’s letterNo. 22-AC-II/6-23/99-Vol. VII, dated 08.02.2002 circulated by this department vide No. SO (TT) 3-5/88.Pt-l, dated 19-08.2002 may also be kept in view while operating the Special Drawing Account.

7. The Special Drawing Account shall be subject to audit in accordance with the rules.

(FARAKH MURTAZA KHAN)Under Secretary (Tech. Try)

No. & Date EvenA copy is forwarded for information to:-(i) The Accountant General Punjab, Lahore.(ii) The District Accounts Officer, …………..(iii) The Treasury officer, Lahore.

Intimation about opening of Special Drawing Accounts may kindly be sent to the Finance Department immediately.

(FARAKH MURTAZA KHAN)Under Secretary (Tech. Try)

----------No. SO(TAX)6-1/2007


Dated Lahore, the 5th November, 2007

Subject: REVISED PROCEDURE : OPERATION OF PLAs

Kindly refer to this department’s letter of even number dated 11-09-2007 and 26-10-2007 on the subject noted above.


2. It has been observed by the Finance Department that the process of conversion of PLAs into Special Drawing Accounts (SDAs) is proceeding at a very slow pace, thereby defeating the purpose of our earlier instructions. The Finance Department has already been issued instructions out lining necessary steps to be taken by the operators of PLAs before approaching the Finance Department for issuing of new sanctions for Special Drawing Accounts (SDAs). Considering all of the above and in order to report compliance to the Federal Government and Controller General of Accounts, strict and immediate implementation of the said procedure is required. Therefore, the Finance Department has decided that all PLA operators are required to complete all formalities for transition to the new system with effect from 10 th November, 2007. Payments made through PLA cheques (old mode) on or after this date will not be entertained by the District Accounts Officers/Treasury Officer.

----------No. SO(TAX)1-19/97



Subject: DEPOSIT OF SALES TAX BY WITHOLDING AGENTS

Sir,

I am directed to enclose herewith a copy of Government of Pakistan (Revenue Division), Central Board of Revenue letter No.C.No.3(10)ST-L&P/07 dated 20.09.2007 on the subject noted above. The Central Board of Revenue has instructed that the Government Departments which are not registered for sales tax as taxpayers, shall use their FTN (Free Tax Number) for the purpose of deposit of sales tax withheld on purchases made by them from registered/ unregistered suppliers (copy of FTN list is enclosed). In case a department does not have any FTN it should obtain the same from the Central Board of Revenue, Islamabad.2. I am to request that while making purchases of taxable goods, the provisions of the aforesaid rules may kindly be adhered to. The provisions of these rules may kindly be conveyed to all offices under your kind control for strict compliance.

----------GOVERNMENT OF PAKISTAN

COLLECTORATE OF SALES TAX & FEDERAL EXCISE4-Fane Road, Kasuri Tower, Lahore

No.ST&FE/PSC/117/2007/1052 dated 20.09.2007

Subject: DEPOSIT OF SALES TAX BY WITHOLDING AGNETS

Kindly refer to Central Board of Revenue’s letter No.C.No.3(10)ST-L&P/07 dated 20.09.2007 on the subject cited above (Copy enclosed).


The Central Board of Revenue has instructed that the Government Department which are not registered for sales tax as taxpayers, shall use their FTN (Free tax Number) for the purpose of deposit of sales tax withheld on purchases made by them from registered / unregistered suppliers (copy of FTN list is enclosed). In case of department does not have any FTN it should obtain the same without delay.

3. It is requested to kindly direct all respective departments under your supervisory jurisdiction to make requisite arrangements to adopt the envisaged procedure. In case of any queries, Mr. Ahmed Affan, Assistant Collector, Public Sector Procurement Cell has been designated as the contact person and may be corresponded with on 042-9213211.

4. It is requested to issue requisite instructions accordingly. The Collectorate of Sales Tax & Federal Excise, Lahore assures of requisite assistance during this transition.

----------

GOVERNMENT OF PAKISTANCENTRAL BOARD OF REVENUE

(Revenue Division)Sales Tax & Federal Excise Wing

No.3(10)ST-L&P/07 dated 20.09.2007

Subject: DEPOSIT OF SALES TAX BY WITHOLDING AGNETS

I am directed to refer to the subject noted above and to say that it has been decided that the government departments, which are not registered for sales tax as taxpayer, shall use their FTN (Free Tax Number) for the purpose of deposit of sales tax withheld on purchases made by them from registered/un-registered suppliers. A list of FTN is also attached herewith. The Collectorate should also ensure that the departments not having any FTN would obtain the same at the earliest.

2. The Collectorates shall ensure that all withholding agents within their jurisdiction deposit the withheld amount of sales tax for provisions of two months, if not already deposited, in the authorized branches of National Bank of Pakistan.

----------

FTN Name0010000 FEDERAL GOVERNMENT

0010100 CABINET DIVISION

0010200 ESTABLISHMENT DIVISION

0010300 COMMERCE DIVISION

0010400 MINISTRY OF COMMUNICATIONS

0010500 CULTURE, SPORTS AND YOUTH AFFAIRS DIVISION

0010600 DEVEFENCE DIVISION

0010700

0010800 DEFENCE PRODUCTION DIVISION

0010900 STATISTICS DIVISION


0011000 EDUCATION DIVISION

0011100 ENVIRONMENT DIVISION

0011200 FINANCE DIVISION

0011300 REVENUE DIVISION

0011400 FOOD, AGRICULTURE AND LIVESTOCK DIVISION

0011500 FOREIGN AFFAIRS DIVISION

0011600 MINISTRY OF HEALTH

0011700 HOUSING AND WORKS DIVISION

0011800 INDUSTRIES, PRODUCTION AND SPECIAL INITIATIVES DIVISION

0011900 MINISTRY OF INFORMATION AND BROADCASTING

0012000 INFORMATION TECHNOLOGY AND TELE-COMMUNICATIONS DIVISION

0012100 INTERIOR DIVISION

0012101 NATIONAL DATABSE AND REGISTRATION AUTHORITY

0012200 KASHMIR AFFAIRS AND NORTHERN AREAS DIVISION

0012300 LABOUR AND MANPOWER DIVISION

0012400 OVERSEAS PAKISTANIS DIVISION

0012500 LAW, JUSTICE AND HUMAN RIGHTS DIVISION

0012600 LOCAL GOVERNMENT AND RURAL DEVELOPMENT DIVISION

0012700 MINORITY AFFAIRS DIVISION

0012800 NORCOTICS CONTROL DIVISION

0012900 PARLIAMENTARY AFFAIRS DIVISION

0013000 PETROLEUM AND NATURAL RESOURCES DIVISION

0013100 PLANNING AND DEVELOPMENT DIVISION

0013200 POPULAR WELFARE DIVISION

0013300 PRIVATIZATION AND INVESTMENT DIVISION

0013400 PORTS AND SHIPPING DIVISION

0013500 PAKISTAN RAILWAYS

0013600 RELIGIOUS AFFAIRS AND ZAKAT AND USHR DIVISION

0013700 SCIENTIFIC AND MICROBIOLOGICAL RESEARCH DIVISION

0013800 SOCIAL WELFARE AND SPECIAL EDUCATION DIVISION

0013900 STATES AND FRONTIER REGIONS DIVISION

0014000 MINISTRY OF TEXTILE INDUSTRY

0014100 TOURISM DIVISION

0014200 MINISTRY OF WATER AND POWER

0014201 WATER AND POWER DEVELOPMENT AUTHORITY

0014300 WOMEN DEVELOPMENT DIVISION

0020000 GOVERNMENT OF PUNJAB

0020200 HOUSING URBAN DEVELOPMENT AND PUBLIC HEALTH ENGINEERING DEPARTMENT

0020300 INDUSTRIES AND MINERAL DEVELOPMENT DEPTT:

0020400 IRRIGATION AND POWER DEPARTMENT


0020500 MINISTRY OF AGRICULTURE

0020600 MINISTRY EDUCATION

0030000 GOVERNMENT OF SIND

0030100 CABINET DIVISION

0030200 HEALTH DEPARTMENT

0030300 MINES AND MINERAL DEVELOPMENT

0040000 GOVERNMENT OF BALOCHITAN

0050000 GOVERNMENT OF N.W.F.P

0050100 MINISTRY OF IRRIGATION AND POWER

0050200 BENEVOLENT FUND BOARD

0060000 GOVERNMENT OF A.J.K

0070100 EMBASSY OF ISLAMIC REPUBLIC OF AFGHANISTAN

0070200 EMBASSY OF ARAB REPUBLIC OF EGYPT

0070300 AUSTRALIAN HIGH COMMISSION

0070400 EMBASSY OF AUSTRIA

0070500 EMBASSY OF THE REPUBLIC OF AZERBAIJAN

0070600 OF THE KINGDOM OF BAHRAIN

0070700 BANGLADESH HIGH COMMISSION

0070800 EMBASSY OF BRAZIL

0070900 EMBASSY OF BULGARIA

0071000 CANADIAN HIGH COMMISSION

0071100 EMBASSY OF CHINA

0071200 EMBASSY OF CZEC REPUBLIC

0071300 EMBASSY OF ERITREA

0071400 EMBASSY OF FINLAND

0071500 EMBASSY OF THE FRANCE

0071600 EMBASSY FO THE GERMANY

0071700 EMBASSY OF THE NETHERLAND

0071800 EMBASSY OF THE REPUBLIC OF HUNDARY

0071900 HIGH COMMISSION OF INDIA

0072000 EMBASSY OF THE REPUBLIC OF INDONESIA

0072100 EMBASSY OF ISLAMIC REPUBLIC OF IRAN

0072200 OF ISLAMIC REPUBLIC OF PAKISTAN

0072300 EMBASSY OF ITALY

0072400 EMBASSY OF JAPAN

0072500 EMBASSY OF JORDAN

0072600 KENYA HIGH COMMISSION

0072700 EMBASSY OF THE REPUBLIC OF SOUTH KOREA

0072800 EMBASSY OF KUWAIT

0072900 EMBASSY OF LEBANAN

0073000 HIGH COMMISSION OF MALAYSIA

0073100 EMBASSY OF THE KINGOF MOROCCO


0073200 EMBASSY OF NEPAL

0073300 NIGERIA HIGH COMMISSION

0073400 ROYAL NORWEGIAN EMBASSY

0073500 EMBASSY OF PHILIPPINE

0073600 EMBASSY OF POLAND

0073700 EMBASSY OF THE STATE OF QATAR

0073800 EMBASSY OF REPUBLIC OF POLAND

0073900 EMBASSY OF ROMANIA

0074000 EMBASSY OF THE RUSSIAN FEDERATION

0074100 EMBASSY OF SAUDI ARABIA

0074200 HIGH COMMISSION OF SRI LANKA

0074300 SOUTH AFRICAN HIGH COMMISSION

0074400 EMBASSY OF JAPAN

0074500 EMBASSY OF SWEDEN

0074600 EMBASSY OF SWITZERLAND

0074700 ROYAL THAI EMBASSY

0074800 EMBASSY OF TURKEY

0074900 EMBASSY OF UK

0075000 EMBASSY OF UKRAINE

0075100 EMBASSY OF UNION OF MYANMAR

0075200 EMBASSY OF THE UNITED ARAB EMIRATES

0075300 EMBASSY OF UNITES STATES OF AMERICA

0075400 EMBASSY OF UZBIKISTAN

0075500 UNITED NATIONS

0075600 WORLD BANK

0075700 BRITISH CONCIL

0075800 EMBASSY OF DPR OF KOREA

0075900 EMBASSY OF TAJIKISTAN

0076000 EMBASSRY OF THE TURKMENISTAN

0077100 EUROPEAN UNION DELEGATION OF THE EUROPEAN COMMISSION TO PAKISTAN

EMBASSY OF THE REPUBLIC OF IRAQ

INTERNATIONAL COMMITTEE OF THE RED CROSS(ICRC)

0076000 EMBASSY OF THE REPUBLIC KAZAKHSTAN

0076900 THE ASIAN DEVELOPMENT BANK

0077000 EMBASSY OF DENMARK

0076700 EMBASSY OF THE SYRIAN ARRAB REPUBLIC

0077800 EMBASSY OF SULTANATE OF OMAN

0078200 EMBASSY OF THE REPUBLIC OF THE SUDAN

0076800 HIGH COMMISSION OF BRUNAI DARUSSALAM

0077200 EMBASSY OF THE ARGENTINA REPUBLIC

0078400 EMBASSY OF THE REPUBLIC OF TUNISIA


0078100 ISLAMIC CHAMBER OF COMMERCE AND INDUSTRY

0077900 EMBASSY OF BOSNIA AND HERZEGOVINA

0070200 EMBASSY OF BELGIUM

0078000 EMBASSY OF REPUBLIC OF CUBA

0076500 EMBASSY OF PALESTINE

0077000 JAPAN INTERNATIONAL COOPERATION AGENCY (JICA)

0077400 EMBASSY OF THE SOCIALIST REPUBLIC OF VEITNAM

0077700 EMBASSY OF LIBYA

0077600 EMBASSY OF PORTUGAL

0076100 EMBASSY OF MAURITIUS HIGH COMMISSION

0077300 EMBASSY OF THE REPUBLIC (GREECE)

No. IT(FD)3-4/2002.Vol-IXGOVERNMENT OF THE PUNJAB

FINANCE DEPARTMENT


Subject: TRANSFER OF APPROVED BUDGETED AMOUNTS BETWEEN LOCAL GOVERNMENTS FOR EXECUTION OF DEVELOPMENT SCHEMES.

It has come to the notice of the Finance Department that development funds mutually transferred by the District / City District Governments to Tehsil / Town Municipal Administrations and Union Administration in terms of Section 109(2) of the PLGO 2001 (as amended), read with the policy instructions contained in Finance Department’s letter No. !T(FD)3-4/2002 Vol-III dated 22.02.2003 and LG&CD’s Department letter No. SO.D-H(LG)9-10/04(P) dated 5.10.2007 partake the mode of upfront / advance cash transfer to the recipient local government, Such lump sum cash transfers are reflected as a one time expenditure in the accounts of the local government transferring the funds, whereby the incurrence of actual expenditure on ground is not reflected, making it difficult to track the progressive expenditure against the respective schemes.

2. In order to rectify the said accounting anomaly, it is advised that the budgeted amounts intended for transfer, as above, shall only be allocative in nature, and would not be transferred upfront / lump sum in cash to the executing local government. However, the latter shall submit bills as prescribed, on the basis of actual work done for pre-audit to the respective Accounts Officer in terms of Section 114(2)(c) ibid for issuance of cheque(s) in discharge of valid accrued liability.

----------No. SO(TT)6-1/2007




Subject: REVISED PROCEDURE: OPERATION OF PLAs

Kindly refer to this department’s letter of even number dated 11-09-2007, 26-10-2007, 05-11-2007 and 16-11-2007 on the above noted subject.

2. Certain autonomous bodies / institutions, specially the autonomous medical institutions (AMIs) have stated that their existing PLAs are fed by the funds received from the government, as well as their own receipts, including donations. The latter funds are being operated / utilized as per their respective statutes / rules. It is apprehended that their financial operations, vis-a-vis their own receipts, may be adversely affected by the new system of SDAs, specially in the context of lapseability of funds at the close of financial year.3. It, has therefore, been decided that those Autonomous Bodies the PLAs whereof are funded through dual source, as above, may get a SDA sanctioned for governmental funds, while their PLAs pertaining to own source receipts shall continue to be operated in the old mode.

----------No. SO(TT)12-2/2007


Dated Lahore, the 5th December, 2007

Subject: MINUTES OF THE MEETING WITH THE DISTRICT ACCOUNTS OFFICERS / TREASURY OFFICERS HELD UNDER THE CHAIRMANSHIP OF THE FINANCE SECRETARY ON 5TH

NOVEMBER, 2007-12-09

Kindly refer to the subject noted above.

2. Please find enclosed a copy of the minutes of the meeting for information and necessary action.

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MINUTES OF THE MEETING WITH THE DISTRICT ACCOUNTS OFFICER / TREASURY OFFICERS HELD UNDER THE CHAIRMNSHIP OF THE FINANCE SECRETARY ON 5 TH NOVEMBER, 2007

The Finance Secretary chaired a meeting held on 5.11.2007 with all District Accounts Officers / Treasury Officers in the Punjab. The meeting was called to discuss important issues emanating in the context of introduction of the new procedure of operation of Special Drawing Accounts (SDAs) in lieu of Personal Ledger Accounts (PLAs). Other administrative and technical matters relating to the output and efficiency of the DAOs/TOs were also discussed in the meeting.


2. The Finance Secretary while welcoming the participants highlighted the complementary role of District Accounts Officers in proactively assisting the Provincial and District Governments in the prompt accountal of their receipts, through timely reconciliation, improved financial management and accurate accounting. In this regard, their attention was -drawn to the expectations of our international partners who have undertaken a Public Financial Management and Accountability Assessment as per the international best practices on the basis of various indicators, giving different ratings in its report issued in May, 2007. This report points out to the weaknesses and deficiencies in our systems, which warrant improvement. Pertinently, the aid given by the donors is regulated vis-a-vis the credit ratings so assigned by them.

3. Coming to the main issue, the Finance Secretary stated that the CGA after approval by the MoF has replaced the old system of PLAs by SDAs. The new system has been essentially designed to ensure tracking of expenditures incurred through PLAs. It, was therefore, imperative to implement the new system in letter and spirit, as per the instructions issued by the CGA and circulated by the F.D. vide Nos. SO(TT)6-1/2007 dated 11.09.2007 and 26.10.2007. It was also pointed out that originally the new system was to be implemented w.e.f. 1.7.2007, however in order to allow for the teething issues, the system was being implemented w.e.f. 1.10.2007. Therefore, the practical operation of existing PLAs shall stop w.e.f. 10.11.2007.

4. The Finance Secretary informed the participants about the dis-satisfaction shown by the Chief Secretary with regard to the shortfalls in the collection of provincial and district receipts, the assigned targets whereof were not being met by the collecting agencies. The Chief Secretary was pleased to direct that the revenue targets shall also be shared with the DAOs who will assist in matching the targets and sending monthly reports to the F.D. upfront, in a format designed by the Budget Wing. Similarly, payments made by AG(Pb)/DAOs/TOs on daily basis would be monitored by the F.D through of reports generated by DAOs in a given format. The DAOs were again advised to make the reconciliation cells more effective so that figures of receipts and payments were reconciled timely with the DCOs/SBP/NBP so as to improve their financial management systems and monitoring of cash flows. They were also advised to submit monthly accounts regularly to the A.G. Punjab, beside the timely submission of plus minus statements of PLAs to the Finance Department regularly.

5. The District Accounts Officers also raised certain points relating to shortages of staff in their offices, which was one of the reasons for weaknesses in the prompt discharge of their assigned functions. They also pointed out to the lack of interest on the part of the District Government Offices, vis-a-vis the reconciliation of accounts. They also stated about their difficulties with regard to implementation of P1FRA due to lack of technical assistance in addressing system related break-downs. They also requested to fill in the vacant posts, or allowing filling up of some posts upfront on contract basis, whereby the Finance Secretary was pleased to agree to this proposal.

6. The representative of the A.G. (Pb) did not attend the meeting.THE FOLLOWING IS THE GIST OF DIRECTIONS ISSUED IN THE MEETING


1. That the conversion of PLAs to SDAs shall invariably start w.e.f. 10.11.2007, wherefrom no PLA cheques would be entertained. The DAOs/TOs shall assist the local offices in the conversion process.

2. The. District Accounts Officers shall play an active role in reporting receipts and payments of provincial and district governments by sending periodical/daily reports on the format prescribed by Finance Department.

3. The Finance Department will consider providing 2-3 computer operators to each DAO on contract to help in the implementation of PIFRA.

4. The DAOs shall take steps to cut down public complaints as the Ombudsman had been taking a serious view in such matters, and recommending disciplinary actions against them under E&D Rules.

5. In view of the mishap regarding short receipt of stamps by the Treasury Office, Lahore the DAOs/TOs shall invariably depute head treasurers to collect stocks (from Railway Station) of stamps despatched by the Controller of Stamps, Karachi.

6. The Finance Department shall provide revenue targets of provincial and district governments to the DAOs for matching actual receipts booked in accounts.

----------No. W&M 1-31/2007


Dated Lahore, the 6th December, 2007

Subject: FINANCIAL DISCIPLINE MEASURES

In pursuance of the approval granted by the competent authority, the following financial discipline measures are being enforced with immediate effect for strict compliance by all concerned:

(i) No additional funds will be released for the execution of new schemes not included in the ADP. The term new scheme will also include a scheme which was administratively approved and duly tendered for but in respect of which no work order was issued.

(ii) There will be a complete ban on the purchase of new and expensive imported vehicles against the current or development budgets. Any departure, if warranted under unavoidable circumstances, will only be allowed with the approval of the Chief Minister.

(iii) There will be a ban on purchase of durable goods / machinery, and equipment, save those under the development schemes duly approved and under execution.

(iv) Supplementary grants shall only be admissible in extremely emergent cases.


(v) No upfront releases will be made by the District Governments to TMAs/UAs for the schemes to be executed by them. Funds will be released subject to the preparation of cash plans/work plans and submission of vouched accounts by the respective TMAs/UAs. All codal formalities will be observed before release of funds. Attention is also invited to Finance Department’s letter No. IT (F.D)3-/2002 Vol - IX dated 19.11.2007 issued in this regard.

(vi) Monthly PFC releases to the local governments shall be regulated on the basis of actual receipts of the provincial government. Amounts released earlier would be accordingly adjusted to allow for this.

(vii) Obligatory expenditures like salaries, pensions, debt-servicing/other charged expenditures, purchase of medicines, essential M&R, flood protection and relief measures will NOT be affected by the general restrictions.


FINANCE DEPARTMENT

Dated Lahore, the 7th December, 2007NOTIFICATION

No.RO(Tech) FD 18-44/2006. In exercise of the powers conferred upon him under Article 119 of the Constitution of the Islamic Republic of Pakistan, 1973, the Governor of the Punjab is pleased to direct that in the Punjab Departmental Financial Rules (Financial Hand Book No.3), the following further amendments shall be made:

AMENDMENTS

In the said rules:-

(a) in rule 7.36, for sub-rule (b), the following shall be substituted:-

“Where tendered amount as mentioned in the letter of acceptance exceeds rupees ten million, the competent authority may, on the request of the contractor, sanction a mobilization advance up to fifteen percent of the said tendered amount in the manner and subject to the following conditions:

(i) initially, a sum equal to ten percent of the tendered amount and thereafter a further sum equal to five percent of the tendered amount may be sanctioned on the furnishing of a certificate by the engineer incharge of the work to the effect that mobilization by the contractor is complete in all respect necessary for the due commencement of work;

(ii) the contractor shall furnish a guarantee in the shape of Form DFR (P.W) 28-A in favour of the Government from any bank declared to be a Scheduled Bank by the State Bank of Pakistan;

(iii) the authority accepting the tender shall personally verify the bank guarantee;


(iv) no interest shall be charged on a mobilization advance;

(v) the recovery of mobilization advance shall commence after lapse of 20% contract period or after the execution of the 20% of the work (financial terms) whichever is earlier. The rate of recovery shall be 25% of the value of work done in each interim pay certificate (running bill); and

(vi) in case the contractor fails to execute the work in accordance with the terms of the contract, the security offered in respect of the mobilization advance shall be forfeited to the credit of the Government.” And;

(b) for the form “D.F.R. (P.W) 28-A”, the following shall be substituted:

“FORM D.F.R. (P.W.) 28-A”(Referred to in Rule 7.36)FORM OF GUARANTEE

WHEREAS a contract for work has been awarded by the Governor of the Punjab acting through _______________ the Government of the Punjab _____________ Department (hereinafter called the Government) to M/S ____________________ (hereinafter called the contractor);

AND WHEREAS under the terms of the said contract the Government has agreed to advance a sum of Rs.__________ to the contractor for execution of the said work. The said amount shall be recovered after lapse of 20% contract period or after the execution of the 20% of the work (financial terms), whichever is earlier. The rate of recovery shall be 25% of the value of work done in each interim pay certificate (running bill);

AND WHEREAS the Government has required the contractor to furnish a bank guarantee from any scheduled bank for securing the payment of the sum advanced thereon:-

It is agreed as follows:-

1. I_________ acting on behalf of ________ (hereinafter called guarantor) hold and firmly bind to the Government in the sum of Rs.______________.(Rupees__________________) payable on the same sum given as mobilization advance to the contractor.

2. The guarantor hereby undertakes to pay the said amount payable to the Government of the Punjab on demand in case the contractor makes a default in the payment of said amount under the terms and conditions of the contract.

3. The guarantee shall be irrevocable and shall remain in force till the sum advanced payable thereon has been repaid in full by the contractor.

4. The liability of the guarantor shall in no case exceed the aggregate amount of Rs._________ (Rupees___________) payable thereon for the payment of


which the guarantor hereby undertakes to bind itself and promises to pay the whole or any portion of this amount to the Government without making a reference to the contractor.

IN WITNESS whereof we the said guarantor have set out hands to this deed of guarantee this____________ day of _____________ 20 .

Guarantor (Scheduled Bank)

2. This notification shall be applicable to future/new projects.----------

finance department notifications-2007 (550-706)

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