General Financial Rules Volume II - 2018 Edition
This file contains the revised and updated General Financial Rules (GFR) Volume II, published by the Finance Division of the Government of Pakistan. It includes important orders and instructions related to financial management, budgeting, expenditure, and more. The document is essential for understanding and following the financial regulations set by the Government of Pakistan.
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To fill out this document, carefully read through each section and ensure you understand the requirements. Pay attention to the instructions and guidelines provided for each form or appendix. Make sure to provide accurate and complete information to avoid any issues.

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Read through the entire document to understand the requirements.
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Who needs the General Financial Rules Volume II - 2018 Edition?
1
Financial officers in government departments need it to understand and adhere to financial regulations.
2
Audit officers require it to conduct audits and ensure compliance with financial rules.
3
Government contractors need it to comply with contractual obligations and financial procedures.
4
Provincial government officials use it for guidance on financial management and control.
5
Foreign missions of Pakistan need it for managing financial operations and expenditures.
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What are the instructions for submitting this form?
Submit this form by emailing it to the Finance Division at finance@pakinance.gov.pk, or fax it to +92-51-920-3457. You may also use the online submission form on the official Finance Division website or mail it to the Finance Division, Government of Pakistan, Q-block, Pakistan Secretariat, Islamabad. Make sure to include all required attachments and documentation for a complete submission. Double-check the submission guidelines on the official website to ensure compliance.
What is the purpose of this form?
The purpose of this form is to provide a comprehensive guideline for financial management and control within the Government of Pakistan. This document serves as a reference for various financial regulations, including budgeting, expenditure, custody and handling of stores, loans and advances, provident funds, and more. By following the General Financial Rules (GFR) Volume II, government officials and departments can ensure compliance with established financial procedures and maintain proper governance. This document is essential for implementing standardized financial practices and fostering transparency and accountability within the government framework.

Tell me about this form and its components and fields line-by-line.

- 1. Classes of contracts and assurances of property: Details the classes of contracts and assurances of property that can be executed by subordinate authorities on behalf of the President.
- 2. Instructions for the Disposal of Cases of Losses: Provides instructions for handling and disposing of cases involving losses related to financial matters.
- 3. Financial powers of subordinate authorities: Defines the financial powers of subordinate authorities concerning expenditure from the revenue of the Federal Government.
- 4. Financial Powers of Heads of Pakistan Missions abroad: Outlines the financial powers and responsibilities of Heads of Pakistani Missions in foreign countries.
- 5. Powers of the Heads of Departments: Lists the powers and functions of departmental heads related to financial management and control.
- 6. Regulations for the conduct of the audit of stores and stock accounts: Sets forth regulations for auditing stores and stock accounts to ensure proper management and accountability.
- 7. Transfer of lands and buildings between the Federal and Provincial Governments: Provides rules for transferring lands and buildings between Federal and Provincial Governments.
- 8. Charitable Endowments and other Trusts: Details the regulations governing charitable endowments and other trusts under government control.
- 9. Destruction of office records connected with Accounts: Specifies rules for the destruction of office records related to financial accounts.
What happens if I fail to submit this form?
Failure to submit this form can result in non-compliance with government financial regulations and potential legal and administrative consequences. It is crucial to adhere to the submission guidelines to avoid any issues.
- Non-compliance with financial regulations: Not submitting this form can lead to non-compliance with established financial rules and procedures.
- Legal and administrative consequences: Failure to submit the required form may result in legal and administrative actions against the responsible parties.
- Disruption of financial operations: Incomplete or missing submissions can disrupt the smooth functioning of financial operations within government departments.
How do I know when to use this form?

- 1. Budgeting and financial planning: Use this form for budgeting and financial planning processes to ensure proper allocation and management of resources.
- 2. Sanctioning expenditure: Utilize this form when seeking approval for expenditures from the revenue of the Federal Government.
- 3. Handling stores and stock accounts: Refer to this form for guidelines on the custody, handling, and auditing of stores and stock accounts.
- 4. Transferring lands and buildings: Use this form when transferring lands and buildings between Federal and Provincial Governments.
- 5. Managing charitable endowments: Apply the instructions in this form for managing and regulating charitable endowments and trusts.
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