GFR2017 3

APPENDIX– 8
GENERAL FINANCIAL RULES 2017

Ministry of Finance
Department of Expenditure
APPENDIX - 8
[ See Rule 286. (3) and Rule311]
CHARITABLE ENDOWMENTS AND OTHER TRUSTS

I. CHARITABLE ENDOWMENTS
1. The duties of the Treasurer of Charitable Endowments for India are prescribed in the Charitable Endowments
Act, 1890 (Act VI of 1890), and the rules framed thereunder, which are printed as an Annexure hereto.
2. Under sub-section (1) of Section 3 of the Charitable Endowments Act, the Deputy Secretary/Director (Budget) in
the Ministry of Finance, Department of Economic Affairs, nominated for the purpose, has been appointed ex
officio to be the Treasurer of Charitable Endowments for India with effect from the 1st April, 1954. All the
property of Charitable Endowments, the objects of which extend beyond a single State or which are objects to
which the executive authority of the Central Government extend, vest in him.
The Treasurer of Charitable Endowments for India is authorized to employ the agency of the Treasurer of
Charitable Endowments of a State, with the consent of the State Governments, for discharging any of the
functions assigned to him under the rules referred to in Paragraph 1 above.
3. When a copy of a vesting order is received by the Treasurer of Charitable Endowments for India, he should at
once place himself in communication with the persons who appear from the order to be the holders of the
documents of title relating to the property or of the securities mentioned in the order, and request them to
forward the Title Deeds, or securities in a registered cover and to insure the cover for Rs. 100. These do not
require to be endorsed, as the vesting order operates to transfer the securities to the Treasurer.
4. At every change of Office of the Deputy Secretary/Director (Budget) in the Ministry of Finance, Department of
Economic Affairs nominated for the purpose, a formal transfer of charge of the Treasurer of Charitable
Endowments for India should also take place and as separate charge report, supported by a statement of the
total of the balances of the Funds vested in the Treasurer, duly signed by the relieved and the relieving Treasurers
should be sent to Government.
A list of receipts granted by the Reserve Bank in acknowledgement of the securities forwarded to it for safe
custody as also of the securities kept in the custody of the Treasurer should also be prepared and signed by the
relieved and the relieving Treasurers, and sent to Government along with the charge report.
NOTE. -Whenever there is a change in the Office of a Treasurer of Charitable Endowments of a State who has
been acting as an agent of the treasurer of Charitable Endowments for India, a charge report prepared in the
manner indicated in this paragraph should be furnished to the latter.
II. MISCELLANEOUS TRUST ACCOUNTS
5. If, under any general or special orders of Government, an Audit Officer / Accounts Officer or any other
Government officer is required to act in his official capacity as a Trustee or Depository of any public or quasi-
public fund, which does come within the scope of the accounts of Government, or of any Charitable Endowment
and is not a Government security held in trust under the rules in Chapter IX of the Government Securities
Manual, such an officer should endeavour to have the trust vested, if possible, in the Treasurer of Charitable
Endowments for India; but, if that course is not possible, he should open an account with the State Bank of India,
or with any other approved Bank, for the deposit of moneys received by him on account of Trust. Full and clear
record of all transactions relating to the trust fund should be kept in the books of accounts in his personal
custody in a form complying with the terms and conditions of the Trust. The securities, if any, deposited with him
should be dealt with in accordance with the instructions contained in Chapter IX of the Government Securities
Manual.
6. The books of accounts should be supported by a short statement descriptive of the nature and obligation of the
Trust, with reference to the documents bearing upon it, so that any other Government officer on receiving
charge may know by reference to it exactly what his obligations are in the matter.
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APPENDIX– 8
Ministry of Finance
NOTE. -The receipt and disposal of interest should be recorded in these accounts which are meant for the
principal of the Trusts only.
7. The accounts should be balanced and closed every 31st day of March. They should also be balanced and
closed when the Government officer acting as the Trustee makes over charge of his office to a successor or
substitute, a balance sheet being appended to the charge report and signed both by the officer receiving and
the officer giving over charge.
8. The accounts will be subject to such audit check as may be prescribed by Government.
123
ANNEXURE
Ministry of Finance
ANNEXURE
[ See Paragraph 1 of Appendix -8 ]
In exercise of the powers conferred by Section 13 of the

Charitable Endowments Act, 1890 (VI of 1890), and in supersession of the late Home Department
Notification No. 1569 - Judicial, dated the 24th October, 1890, the Central Government is
pleased to make the following rules and forms :-
THE CHARITABLE ENDOWMENTS (CENTRAL) RULES, 1942
1. Short Title. -
(1) These rules may be called the Charitable Endowments (Central) Rules, 1942.
(2) They apply to charitable endowments the objects of which extend beyond a single State or are objects, to
which the executive authority of the Central Government extends.
2. Interpretation.- In these rules -
(a) “the Act” means the Charitable Endowments Act, 1890;
(b) “Treasurer” means the Treasurer of Charitable Endowments for India for the time being, appointed under
sub-section (1) of Section 3 of the Act, and includes such other officer as the Treasurer may appoint to
discharge any of the functions assigned to him under these rules;
(c) “Form” means a form appended to these rules.
3. Previous publication of vesting orders and schemes.-On cases in which private persons apply for a vesting
order or a scheme or modification of a scheme, and in all cases in which it is proposed to depart in any respect
from the ascertained wishes or presumable intentions of the founder of an endowment, there shall ordinarily,
and unless the Central Government otherwise directs, be precious publication of the proposed vesting order or
scheme or modification.
4. Mode of previous publication.
(1) Unless the Central Government is of opinion that a proposed vesting order or proposed scheme or
modification of a scheme may be made or settled without previous publication, it shall publish a draft of the
proposed order, scheme or modification or a sufficient abstract thereof, for the information of persons
likely to be affected thereby.
(2) The publication shall be made in the Official Gazette and in such other manner as the Central
Government may direct.
(3) A notice specifying a date on or after which the proposed order, scheme or modification will be taken into
consideration by the Central Government should be published with the draft or abstract.
(4) The Central Government shall consider any objection or suggestion which it may receive from any person
with respect to the proposed order, scheme or modification thereof before the date specified in the notice
under sub-rule (3).
5. Costs. The cost of the previous publication under Rule 4 of any proposed order, scheme or modification of a
scheme, and any other costs incurred or which may be incurred in the making of the orders or in the settlement
of a scheme or modification of a scheme, shall be paid by the applicant for the order, scheme or modification,
as the case may be, and, if the Central Government so directs may be paid by him out of any money in his
possession pertaining to the trust to which his application relates.
6. Securities which may vest in the Treasurer.-No securities for money except the securities mentioned in
Clauses (a), (b), (bb), (c) and (d) of Section 20 of the Indian Trusts Act, 1882 (II of 1882), shall be vested in the
Treasurer.
7. Accounts of trusts consisting of immovable property.-In the case of property vested in the Treasurer other
than securities for money, the person acting in the administration of the trust and having, under sub-section (3)
of Section 8 of the Act, the possession, management and control of the property and the application of the
income thereof, shall in books to be kept by him, regularly enter or cause to be entered full and true accounts of
all moneys received and paid respectively on account of the trust, and shall, on the demand of the Central
Government, submit annually to such public servant as the Central Government may appoint in this behalf, in
such form and at such time as the Central Government may prescribe, an abstract of those accounts and such
returns as to other matters relating to the administration of the trust as the Central Government may from time
to time see fit to require.
124
ANNEXURE
Ministry of Finance
8. Fees.
(1) The following are prescribed as the fees to be paid to the Central Government in respect of any property
vested under the Act in the Treasurer :-
(i) In the case of property other than securities for money, the actual charge incurred by the Treasurer in the
discharge of his functions in respect of he property.
(ii) In the case of securities for money, at the rate of one Paisa for every rupee of interest collected.
The fee shall be charged on interest by rounding off the amount to the nearest rupee, fractions of a
rupee below fifty Paisa or more being reckoned as one rupee.
(2) The Treasurer may deduct any fees payable to the Central Government under this rule on account of any
endowment from any money in his hands on account of such endowment. If he holds no such moneys the
amount shall be claimed form the administrators of the endowment.
9. Vesting orders how filed. - All copies of vesting orders received by the Treasurer shall be filed together and
shall be numbered in consecutive order of their receipt; when a sufficient number have been received they shall
be bound in volumes. A note shall be made on each vesting order of any entries in the registers prescribed
under these rules relating to the property vesting in the Treasurer under the order.
10. Registers of securities. - On the receipt of any securities for money, or on their purchase by himself, the
Treasurer shall record their receipt in a register in Form 1. He shall also keep a separate account for each
endowment in Form 2, in which he shall record all receipts including any amount sent for investment, and all
disbursements. In the cash account in Part - II of Form 2 the Treasurer shall record only his own transactions
(such as the payment of the money to the administrator), and not the transactions of the administrators of the
endowment fund.
11. Stock Disposal Register. - The Treasurer shall enter all securities returned or sold by him in a register in Form 3.
Returns shall also be entered in Form 2, where the amount returned will be deducted from the capital of the
endowment concerned.
12. Custody of Securities. - On the issue of a vesting order under Section 4 of the Act in respect of any securities for
money, the person authorized under Section 6 of the Act to make the application for such vesting order shall, as
soon as practicable, forward to the Treasurer the said securities. The Treasurer shall, after recording the receipt
of the said securities in the registers kept under Rule10, take steps, as soon as practicable, to have them
converted into stock and keep the stock certificate in his custody. After conversion, entries shall be made in the
Treasurer’s Stock Register in Form 7. A consolidated register showing the securities (e.g., Promissory
Notes and the Stock Certificates) in the custody of the Treasurer shall also be maintained in Form 8.
13. Accounting of Interest. - The Treasurer, on receipt of any interest securities, shall pass it through his General
Trust Interest Account under a special Sub-Head “Interests on Charitable Endowments under Act VI of 1890”.
The interest will then be distributed to the various ledger accounts in the register in Form 2, in which the gross
amounts shall be shown, any deductions for fees, etc., being shown as a charge, and the payment of the
balance to the administrators being shown as a disbursement. The Treasurer shall maintain personal, ledger
account in the Reserve Bank and shall make payment to the administrators by cheques. The entries in the ledger
of interest received shall be taken out and agreed annually with the total amount of the interest drawn.
14. Balance Sheet. -The registers in Form 1 shall show all securities vested in the Treasurer as such. In order to
prove the balance actually held by the Treasurer in his own hands, a balance sheet in Form 4 shall be made out
actually and agreed with the actual securities in the Treasurer’s possession. Such agreement shall be certified
on the balance sheet.
15. Publication of accounts. -A list of all properties vested in the Treasurer and an abstract of the accounts of the
interest and the annual agreement of balance shall be published in the Official Gazette on the 15th June of
each year.
16. Register of property other than securities.-The Treasurer shall enter in a register in Form 5 any property
other than securities which becomes vested in him, and shall record in the same register against the original
entry a note of any property of which he is divested.
17. Form of publication of list and abstract.-The list of properties vested in the Treasurer to be published annually
under Rule 15 shall be in Form 6. Part - I will relate to properties other than securities; Part - III will relate to
securities and will also contain the abstract of accounts required by the Act to be published. The Treasurer shall
demand and receive acknowledgements of the correctness of the balances when so published, from the
administrators of endowment funds or from any one or more of their body who may have been authorized by
the administrators to give such acknowledgements and such acknowledgements shall be furnished within 3
months from the date of publication of accounts in the Official Gazette.
18. Audit.-Arrangements for annual audit of the Treasurer’s accounts shall be made by the Comptroller and
Auditor General.
125
FORM 1
Ministry of Finance
FORM 1
REGISTER OF SECURITIES HELD UNDER ACT VI OF 1890
Particulars of Securities received
SI. Date Number From No. and Nature of Distingui- Nominal Total Ledger Remarks
No. of or brief whom date of Securities, e.g. shing value of nominal Folio
Receipt description received forwarding Government number of each value of
of letter securities each security each
Charitable 3 ½ per cent security separate
Endowments Loan of 1865, endowment
Guaranteed
Railway
Debentures, etc.
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
126
FORM 2
Ministry of Finance
FORM 2
LEDGER ACCOUNT OF SECURITIES HELD UNDER ACT VI OF 1890.
1.Name of Endowment…………
2.Particulars of vesting order…………
3.When vested in Treasurer…………
4.Name of Administrators…………
5.To whom interest is to be sent…………
PART - I - Account of Capital
Value of each security

SI. Particulars Details of (separate column for each kind) Amount Date to Initials
No. (e.g. securities of which of
Form received (distingui- 3½ Guaranteed half interest Treasurer
1 or shing per cent Railway yearly has or
returned) number, Loan of Deben-tures interest been paid Assistant-
etc.) 1865 on receipt in- Charge
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
NOTE.- The balance of the value columns must be worked out on every day on which there is a new entry.
127
FORM 2
Ministry of Finance
FORM 2
PART-II-CASH ACCOUNT
RECEIPTS EXPENDITURE
Date Particulars Amount Date Particulars Amount
NOTE. To be closed annually to balance. The transactions will not be numerous. A few pages of the ledger (rule
only for the Cash Account) may be left for each account, so that the account may be carried on for several
years without opening a fresh Ledger Account.
128
FORM 3
Ministry of Finance
FORM 3
STOCK DISPOSAL REGISTER
SI. Date of Name of the No. of entries in Amounts How GO’s Official
No. entry Fund or Trust Stock Register disposed of disposed of initials Designation
of Officer
129
FORM 4
Ministry of Finance
FORM 4
BALANCE SHEET OF SECURITIES HELD UNDER ACT VI OF 1890
3 ½ per cent Loan (A pair of columns for

Total
Particulars of 1865 each different kind of
No. Value security held) No. Value
Opening Balance (from last year)

...........Securities received..................
...........Stock Certificates received .....
....................
GRAND TOTAL
Deduct -
Sent to the PDO Reserve Bank of
India for conversion into stock...........
BALANCE
Deduct -
Returned or sold...............................
BALANCE
Add -
Sent for conversion out of which stock
certificates have not been received
..............................
CLOSING BALANCE
Certified that the above closing balance has been compared with the Securities in Treasurer’s possession and has
been found to be agree both as to number and value.
130
FORM 5
Ministry of Finance
FORM 5
REGISTER OF PROPERTIES OTHER THAN SECURITIES

HELD UNDER ACT VI OF 1890
Particulars of vesting order Property held

SI. Name of Administrators of
No. No. Date endowment property Description Value Annual
income
if known
1 2 3 4 5 6 7 8
Title Deeds held

Initials of Treasurer
Description or Remarks
Date of Where Date of To whom Authority
Assistant-in-Charge
receipt deposited return returned for return
9 10 11 12 13 14 15 16
131
FORM 6
Ministry of Finance
FORM 6
LIST AND ABSTRACT ACCOUNT OF
PROPERTIES HELD UNDER ACT VI OF 1890
PART - I - LIST OF PROPERTIES, OTHER THAN SECURITIES
SI. Particulars of vesting order Name of Administrators Property held

No. No. Date endowment of property Descri- Value Annual Remarks
ption income
if known
1 2 3 4 5 6 7 8 9
LIST OF ABSTRACT PART ACCOUNT-II-OF SECURITIES
Case Name Persons Particulars Total Cash Receipts Cash Balance Remarks
No. of in of of expenditure in cash
endow- whose Securities Securities Interest Other Total Payments*
ment behalf or Cash cash
held dividend Receipts* Receipts
realised
1 2 3 4 5 6 7 8 9 10 11
* Enter details in these columns
132
FORM 7
Ministry of Finance
FORM 7
TREASURER’S STOCK REGISTER OF
per cent loan of
No. Serial Date To what To Amount Amount of (Pair of Remarks

of No. of fund whom of half-yearly columns for
Case in entry or trust the interest is investment interest noting interest
Form investment to be payment
No. belongs remitted order
1 2 3 4 5 6 7 8 9
Rs. P. Rs. P. Rs. P.
133
FORM 8
Ministry of Finance
FORM 8
REGISTER OF CLEAN GOVERNMENT PROMISSORY NOTES AND

STOCK CERTIFICATES HELD BY THE TREASURER
OF CHARITABLE ENDOWMENTS FOR INDIA
Particulars A pair of
Date In Receipts Disposals columns for
SI. of noting interest
conversion Remarks
No. entry for half-year
of No. Amounts No. Amounts
ending
1 2 3 4 5 6 7 8 9
134
APPENDIX– 9
Ministry of Finance
APPENDIX - 9
[ See Rule320]
DESTRUCTION OF OFFICE RECORDS CONNECTED

WITH ACCOUNTS
The destruction of records (including correspondence) connected with accounts shall be governed by the following
Rules and such other subsidiary rules consistent therewith as may be prescribed by Government in this behalf with
the concurrence of the Comptroller and Auditor-General.
1. The following shall on no account be destroyed :-
(i) Records connected with expenditure, which is within the period of limitation fixed by law.
(ii) Records connected with expenditure on projects, schemes or works not completed, although beyond the
period of limitation.
(iii) Records connected with claims to service and personal matters affecting persons in the service except as
indicated in the Annexure to this Appendix.
(iv) Orders and sanctions of a permanent character, until revised.
(v) Records in respect of which an audit objection is outstanding.
2. The following shall be preserved for not less than the period specified against them :-
Description of records
Sl. No. Main-Head Sub-Head Retention Period Remarks

(1) (2) (3) (4) (5)
1. Payments (I) Expenditure Sanctions not 2 years, or one year after

and covered by Paragraph 1 completion of audit,
recoveries. above (including sanctions whichever is later.
relating to grants-in-aid) Subject to:
(a) Original
(ii) Cash Books maintained 10 years. nomination being
by the Drawing and placed in Vol. II of the
Disbursing Officers under Service Book of
Central Government Group ‘D’
Account (Receipts and Government servants;
Payments) Rules, 1983. and
(iii) Contingent expenditure. 3 years, or one year after (b) Nomination in
completion of audit, original or an
whichever is later. authenticated copy
(iv) Arrear claims (including 3 years, or 1 year after thereof being placed
sanction for investigation, completion of audit, in Vol. II of the Service
where necessary). whichever is later. Book/Personal File in
Papers relating to : case of other
(v) GPF Membership. 1 year. Government servants.
Subject to an
(vi) GPF Nomination. 1 year - after final authenticated copy of
settlement of GPF Account. the sanction being
(vii) Adjustment of missing 1 year. placed on the
credits in GPF Accounts. personal file.
135
APPENDIX– 9
Ministry of Finance

(1) (2) (3) (4) (5)
(viii) Final withdrawal from 1 year.
GPF, e.g., for house building,
higher technical education of
children, etc.
(ix) GPF annual statements. 1 year.
(x)T.A./Transfer T.A. claims 3 years, or one year after
completion of audit,
whichever is later.
2. Budget 3 years. The retention period
Estimates / here related to the
Revised Budget / Revised
Estimates. Estimates as compiled
3. Service by the Budget /
Books of: Accounts Section for
(a) Officials 3 years after issue of final the Department as a
entitled to pension/ gratuity whole.
retirement / payment order.
terminal
benefits.
(b) Other 3 years after they have
employees. ceased to be in service.
4. Leave Account of:
(a) Officials 3 years after issue of
entitled to final pension/
retirement / gratuity payment order.
terminal
benefits.
(b) Other 3 years after they have
employees. ceased to be in service.
5. Service records. (a) Nomination relating to 1 year - after settlement Subject to the nomination
family pension in and DCR of benefits. in original or an
gratuity. authenticated copy thereof
(where original kept with
(b) Civil List Gradation/
the audit)as the may be
Seniority list- being placed in Vol. II
(i) in the case of 3 years. of the Service Book/
Departments preparing Personal File.
bringing out the
compilation. .
(ii) In the case of other 1 year after issue of
Departments (i.e., those relevant compilation.
supplying information
for such compilation)
136
APPENDIX– 9
Ministry of Finance

(1) (2) (3) (4) (5)
(c) Alteration in the 3 years. Subject to suitable entry
date of birth. being made in
the appropriate service
record and an
authenticated copy of the
order being kept in
Vol. II of Service
Book/Personal file
(d) Admission of previous 3 years; or 1 year after – do –
service not supported by completion of
authenticated service audit, whichever is later
record, e.g., through Subject to a suitable record
collateral evidence. being kept somewhere,
e.g., in the Service Book or
(e) Verification of service. 5 years. History Sheet.
6. Expenditure (a) In respect of lower To be weeded out at the
statements. formations. end of financial year.
(b) In respect of To be weeded out after the
Department itself. Appropriation Accounts for
the year have been finalized
(c) Register of monthly To be weeded out
expenditure (Form GFR 9) the Appropriation
Accounts for the year have
been finalized.
7. Surety Bonds 3 years after the Bond
executed in ceases to enforceable.
be favour of a
temporary or a
retiring Govern-
ment servant.
8. (a) Pay Bill register. 35 years
(b) Office copies 35 years
of Establishment
pay bills and
related schedules
(in respect of
period for which
pay bill register is
not maintained).
(c) Schedules to 3 years, or one year after
the Establishment the completion of audit,
pay bills for the whichever is later
period for which
pay bill register is
maintained.
(d) Acquaintance 3 years, or one year after
Roll. the completion of audit,
whichever is later.
137
APPENDIX– 9
Ministry of Finance

(1) (2) (3) (4) (5)
9. Muster Rolls. Such period as may be
prescribed in this behalf in
the departmental regulations
subject to a minimum of
three financial years of
payment excluding the
financial year of payment
10. Bill Register 5 years.
maintained in
Form TR-28-A
11. Paid cheques 5 years The counter foils of
returned by the paid cheques
Bank to the Audit/ should be preserved
Accounts Office. for the same period as
prescribed for
preservation of paid
cheques, viz., 5 years.
However, in cases
where the counter foils
are required to be
preserved in
connection with
settlement of some
enquiry, etc., these
12. Files, papers and 5 years after the contract/ should not be
documents agreement is fulfilled or destroyed unless
relating to terminated. In cases where otherwise advised by
contracts, audit objections have been the authorities
agreements, raised, however, the conducting the
etc. relevant files and documents enquiry. The other
instructions contained
shall not, under any in this Appendix will
circumstances, be allowed continue to be
to be destroyed till such time applicable in this case
as the objections have been before the counterfoils
cleared to the satisfaction of which are more than
the audit authorities or have five years old are
been reviewed by the Public actually destroyed.
Accounts Committee.
13. Sub-vouchers 3 years after the expiry of
relating to the the financial year in which
Secret Service the expenditure was
Expenditure. incurred, subject to
completion of administrative
audit and issue of audit
certificate by the nominated
Controlling Officer.
138
APPENDIX– 9
Ministry of Finance
INSTRUCTIONS
1. The retention period specified in Column (4), in the case of a file, is to be reckoned form the year in which
the file is closed (i.e., action thereon has been completed) and not necessarily from the year in which it is
recorded.
2. In the case of records other than files, e.g., registers, the prescribed retention period will be counted from the
year in which it has ceased to be current.
3. In exceptional cases, a record may be retained for a period longer than that specified in the schedule, if it
has certain special features or such a course is warranted by the peculiar needs of the department. In no
case, however, will a record be retained for a period shorter than that prescribed in the schedule.
4. If a record is required in connection with the disposal of another record, the former will not be weeded out
until after all the issues raised in the latter have been finally decided, even though the retention period
marked on the former may have expired in the meantime. In fact, the retention periods initially marked on
such records should be consciously reviewed and, where necessary, revised suitably.
NOTES.-
(1) Before any pay bills/pay registers are destroyed, the service of the Government servants concerned
should be verified under Rule257in accordance(1) with .
(2) The periods of preservation of account records in Public Works Offices are prescribed separately by
Government.
(3) Where a minimum period after which any record may be destroyed has been prescribed, the Head of a
Department or any other authority empowered by him to do so, may order in writing the destruction of
such record in their own and subordinate offices on the expiry of that period counting from the last day
of the latest financial year covered by the record.
(4) Heads of Departments shall be competent to sanction the destruction of such other records in their own
and subordinate offices as may be considered useless, but a list of such records as property appertain
to the accounts audited by the Indian Audit and Accounts Departments shall be forwarded to the Audit
Officer and or the Accounts Officers, as the case may be, for his concurrence in their destruction before
the destruction is ordered by the Head of Department.
(5) Full details shall be maintained permanently, in each office, of all records destroyed from time to time.
139
APPENDIX– 9
Ministry of Finance
ANNEXURE TO APPENDIX – 9
Destruction of records referred to in Para. 1 (iii) of this Appendix
Sl. Main-Head Sub-Head Retention Period Remarks
No.
(1) (2) (3) (4) (5)
1. Creation & (I) Continuance / 1 year Subject to particulars
Classification revival of posts. of sanction being noted
of posts. in Establishment/
Sanction Register.
(ii) Conversion of 10 years – do –
temporary posts.
(iii) Creation of posts. 10 years – do –
(iv) Revision of Permanent in the case – do –
scales of pay. of Departments
issuing orders and
Departments concerned;
other Departments
need keep only the
standing orders,
weeding out superseded
ones as and when
they become obsolete.
(v) Upgrading of posts. 10 years – do –
2. Review for Establishment / Permanent. Where, for any reason

determining Sanction Register. the register is
suitability of re-written, the old
employees for volume will be kept for
continuance in 3 years.
service.
3. Arbitration and 3 years Subject to:

litigation cases. (a) the file not being
closed until the award/
judgment become final
in all respects by
limitation or final
decision in appeal/
revision; and
(b) cases involving
important issues or
containing material of a
high precedent /
reference value being
retained for an
appropriately longer
period either initially or
at the time of review.
140
APPENDIX– 9
Ministry of Finance
No.
(1) (2) (3) (4) (5)
4. Notices under 1 year If such a notice is
Section 80 of followed up by a civil
Civil Procedure suit, it would become
Code. arbitration/ litigation
case and would,
therefore, need to be
retained for 3 years.
5. Recruitment. Condonation of break 5 years Subject to a suitable

in service. entry being made in the
appropriate service
record and an
authenticated copy of
the order being kept in
Vol. II of Service Book
Personal File.
6. Advance.
house building
(i) Car Advance

Rules
(ii) Conveyance
Advance Rules.
Permanent in the
(iii) Cycle Advance
case of
Rules
Departments issuing
(iv) Festival Advance
the rules, orders
Rules
and instructions;
(v) GPF Advance
other Departments
Rules
need keep only the
(vi) House Building
standing rules, etc.,
Advance Rules
weeding out the
(vii) Motor Cycle /
superseded ones as
Scooter Advance
and when they
Rules
become obsolete.
(viii) Pay Advance Rules
(ix) T. A. Advance
Rules
(x) Travel Concession
Rules
(xi) Other Advance Subject to :
Rules (i) suitable entries being
1 year made in pay bill register;
(xii) Grant of car
Advance and (ii) in case of motor
(xiii) Grant of car/motor cycle / scooter
conveyance and house building
allowance advances.
141
APPENDIX–9
Ministry of Finance
No.
(1) (2) (3) (4) (5)
(xiv) Grant of cycle (a) copies of sanction

advance 1 year being placed on
(xv) Grant of festival personal files; and
advance (b) mortgage deeds and
(xvi) Grant of GPF other agreements
advance advance executed being kept
(xvii) Grant of separately in safe
(xviii) Grant of motor custody for the period
cycle/scooter they are valid.
advance
(xix) Grant of pay 1 year
advance
(xx) Grant of T. A.
advance
(xxi) Grant of LTC
advance
(xxii) Grant of other
advance
7. Surety Bonds 3 years after the Bond
executed in favor ceases to be
of a temporary enforceable.
or a retiring
Government
servant.
8. Pension / (i) Rules and Orders Permanent in the case of

retirement. (general aspects.) Departments issuing the
rules, orders and
instructions; other
(ii) In respect of Groups Departments need keep only
‘A’, ‘B’ and ‘C’ the standing rules and
Government servants. orders weeding out the
superseded ones as and
when they become obsolete.
(a) Pre-verification of 3 years
pension cases.
(b) Invalid pension Till one year after the
(c) Family pension last beneficiary of
the family pension
(d) Other pensions ceases to be entitled to
receive or 5 years
whichever is later.
(e) Gratuity 5 years
(f) Commutation of 15 years
pension after the Bond
ceases to be enforceable.
142
APPENDIX–9
Ministry of Finance
Note – The principle to be adopted in respect of files having financial implications and hence liable to be called by
audit for inspection is that such files should be retained for a period of five years after they have been recorded. If, at
any time during the period of five years, an audit objection having reference to the transaction dealt with in that file
arises, is received, the file will not be destroyed until after the audit objection has been settled to the satisfaction of
the audit. Also, if local audit does not take place within the period of five years, the Head of the Office should
ascertain from the audit authorities whether they have any objection to the files relating to the earlier years, due for
weeding out by the application of the five year formula, being destroyed or retained for a further period for scrutiny
by the audit party and, if so, for what period.
While records may be reviewed and weeded out at periodical intervals in the light of the retention periods prescribed
to avoid their build-up, the attempt should be to make a continuous and conscious effort throughout the year to
weed out unnecessary records. In other words, the working rules should be “weed as you go”.
INSTRUCTIONS:
1. The retention period specified in Column (4) in the case of a file, is to be reckoned from the year in which the file
is closed (i.e., action thereon has been completed) and not necessarily from the year in which it is recorded.
2. In the case of records other than files, e.g., registers, the prescribed retention period will be counted from the
year in which it has ceased to be current.
3. In exceptional cases, a record may be retained for a period longer than that specified in the Schedule, if it has
certain special features or such a course is warranted by the peculiar needs of the Department. In no case,
however, will a record be retained for a period shorter than that prescribed in the schedule.
4. If a record is required in connection with the disposal of another record, the former will not be weeded out until
after all the issues raised on the latter have been finally decided, even though the retention period marked on
the former may have expired in the meantime. In fact, the retention periods initially marked on such records
should be consciously “reviewed and where necessary revised suitably”.
143
APPENDIX–10
Ministry of Finance
APPENDIX - 10
[See Rule 61 and Rule 69]
“CHECK AGAINST PROVISION OF FUNDS”
The pre-check to be applied to all payments by the departmentalized Accounts Officers includes a check against
provision of funds also. It is an important part of the functions of the Accounts Office to see that no payment is made
in excess of the budget allotment. In order to exercise an effective check in this behalf, a separate register (DDO-
wise Bill Passing-cum-Expenditure Control Register –Form CAM –9) should be maintained in the Accounts Officer
for each Drawing Officer and by sub-heads and units of appropriation so as to ensure at the time of passing each
bill that the amount of the bill under check is covered by Budget allotment. If the amount of any bill leads to excess
over the Budget allotment or is not covered by an advance from the Contingency Fund, the Accounts Officer should
decline payment under advice to the authority controlling the grant so that the latter could arrange for additional
funds. An Appropriation Audit Register (Form CAM – 62) shall be maintained.
NOTE. – In cases where payment of a bill/claim would lead to excess over the provision under any unit of
appropriation the payment may be made by the Pay and Accounts Office only on receipt of an assurance in writing
from the Ministry/Head of Department controlling the grant that the expenditure involved is not on a New Service,
or New Instrument of Service; that necessary funds to accommodate the expenditure will be provided for in time by
issue of re- appropriation order, etc., that a note to the effect has been kept for further action, and that the grant as a
whole (i.e., separately under Revenue and Capital Sections) is not likely to be exceeded. This applies in respect of
any new item of expenditure, provision for which does not exist in the Budget (as distinct from expenditure on “New
Service” or “New Instrument Service” not provided in the Budget) as well as in cases where the existing provisions is
not sufficient to cover the payments. In case of an urgent requirement of expenditure attracting the
provisions of New Service/New Instruments of Service and thereby supplementary demands through the
approval of Parliament, the same should be referred to Ministry of Finance. The excess expenditure in
such cases can be allowed by the concerned Financial Advisers only on the specific approval of Secretary
(Expenditure) that the necessary funds will be made available through the next batch of supplementary
demands for grant.
If such a contingency in regard to inevitable payment of a bill should arise towards the close of financial year and the
grant as a whole is likely to get exceeded thereby, order of the FA on behalf of the Chief Accounting Authority would
have to be sought.
In case the additional funds required are to be made available merely by reallocation (and not by re- appropriation)
of savings, if any, under the same sub-head of appropriation, the related claim will be passed for payment only after
additional funds therefor are allocated in writing by the Controlling Officer.
144
APPENDIX–11
Ministry of Finance
APPENDIX - 11
[ See Rule 225 (viii) (b) ]
FORMULA FOR PRICE VARIATION CLAUSE
The formula for Price Variation should ordinarily include a fixed element, a material element and a labour element.
The figures representing the material element and the labour element should reflect the corresponding proportion
of input costs, while the fixed element may range from 10 to 25%. That portion of the price represented by the fixed
element will not be subject to variation. The portions of the price represented by the material element and labour
element alone will attract Price variation. The formula for Price variation will thus be :
P1 = P0 F+a M1 + b L1 - P0
M0 L0
Where P1 is the adjustment amount payable to the supplier (a minus figure will indicate a reduction in the Contract
Price)
P0 is the Contract Price at the base level.
F is the Fixed element not subject to Price variation.
a is the assigned percentage to the material element in the Contract price.
b is the assigned percentage to the labour element in the Contract Price.
L0 and L1 are the wage indices at the base month and year and at the month and year of calculation respectively. M0
and M1 are the material indices at the base month and year and at the month and year of calculation respectively.
If more than one major item of material is involved, the material element can be broken up into two or three
components such as Mx, My &Mz. Where price variation clause has to be provided for services (with insignificant
inputs of materials) as for example in getting Technical assistance normally paid in the form of per diem rates, the
price variation formula should have only two elements viz. a high fixed element and a labour element. The fixed
element can in such cases be 50% or more, depending on the mark-up by the supplier of the Periderm rate vis-à-vis
the wage rates.
145
APPENDIX– 12
Ministry of Finance
APPENDIX - 12
[See Rule 279 (1).]
RATES OF GUARANTEE FEE
S. No. Type of Borrowing Rate of Fee

(Per Annum)
1. Borrowing under the market borrowing programme approved by the RBI 0.25 %
2. Borrowing under inter corporate transfers envisaged in the Annual Plan 0.25 %
3. Other Domestic Borrowings :

(i) Pubic Sector including the cooperative sector. 1.00 %
(ii) Other sectors 2.50 %
4. External borrowings 1.20 %
146
FORM GFR 1
Ministry of Finance
FORM GFR 1
[ Rule 65 (4) ) ]
APPLICATION FOR AN ADDITIONAL APPROPRIATION,

YEAR …………………………. FOR DEPARTMENT
Budget Head Original Expenditure Additional Expenditure

Major and Appropriation appropriation during the past three
Minor Heads as years Amount Necessary applied for
of Account modified up for
to the remaining 20 20 20 20
and Primary by competent
unit of authority month month
Appropriation
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.
No…………………………………., dated …………………………….. 20.

Explanation of insufficiency of grant, recommendations and proposals for re-appropriation by -
(1) Disbursing Officer :
(2) Controlling Officer :
(3) Head of Department :
(4) Secretary to Government in Administrative Department. No…………………………………, dated
……………………………… 20.
Order of sanction with details

Additional appropriation of Rs. ……………………..................................of source of appropriation Sanctioned.
The amount will be met by re-appropriation form ……………………………………………………….............……
Signature ……………………………………………….
Designation …………………………………………….
147
FORM GFR 2
Ministry of Finance
FORM GFR 2
[ See Paragraph 4 of Appendix - 2 ]
REVENUE RECEIPTS
Ministry / Department / Union Territory :

Major Head :
(In thousands of Rupees)
First Month Last Month

ACCOUNTS Total
Third Eight Seven Five Four
Last year
Second
Last year
Last year
Current Budget
Year Revised
Ensuing Budget
Year
Accounts 7 months Current year Ensuing

Accounts
Minor Heads Year
Last Current Third Second Last Budget Revised Budget
year year Last Year Last Year Year Estimate Estimate Estimate
Explanation for increase / decrease (Minor Headwise)
Signature …………………......................................
Designation ………………...............................……
Date ………………………...............................……
148
FORM GFR 2A
Ministry of Finance
FORM GFR 2-A

ESTIMATES OF FOREIGN GRANTS CONCERNING

THE MINISTRY / DEPARTMENT …….........................................
(In thousands of Rupees )

Amounts to be provided in
Name Date Particulars Total Receipt Manner
of the of aid of assistance Major Current Current Ensuring of
grant or agreement assistance expected Head Year BE Year RE Year BE utilization
country/ to be of aid*
body received
1 2 3 4 5 6 7 8 9
Signature …………………………….
Designation ………………………….
Date ………………………………….
* A brief note may be added indicating the project on which aid is to be utilized. In the case of material and
equipment, the relevant grant and expenditure Heads of Account under which (i) utilization of material by Central
Government Departments / Projects, (ii) transfer of material to States, Union Territories and other Bodies will be
adjusted and also whether the utilization on transfer will be on Central Sector Scheme or Centrally Sponsored
Schemes should also be indicated. In cases where the aid material is proposed to be sold the Receipt Major Head
under which the proceeds will be credited should be indicated.
NOTE : Cash grants and assistance in the form of material and equipment should be indicated separately in
Columns 3 to 8.
149
FORM GFR 2B
Ministry of Finance
FORM GFR 2 - B
ESTIMATES OF INTEREST RECEIPTS AND LOAN REPAYMENTS
Ministry / Department ………….................……………………. (In thousands of Rupees)
Interest Receipts Loan Repayments

BE RE BE BE RE BE
Current Current Ensuing Current Current Current
Year Year Year Year Year Year
1. State Governments*.
2. Union Territory Governments*.
3. Interest on Capital Outlay in
departmental commercial
undertakings.
4. Foreign Governments*.
5. Industrial/Commercial/Financial
undertakings
(undertaking-wise details to be given)
:
(a) Public Sector Undertakings. (b)
Private Sector Undertakings.
6. Statutory Bodies (Port Trusts,
Municipalities, KVIC, Tea/Coffee
Boards, etc.)
7. Railways / P&T Reserve Funds.
8. Other parties (Co-operatives,
Educational Institutions, displaced
persons and other individual loanees
except Governments servants)*
9. Government servants.
Total
* Estimates for each State / Union Territory / Foreign Government /Statutory Body or Institution should be separately appended to
the Annexure.
No...................................................................................
Ministry / Department ………......………………..........…..…
Date the ………....……………………………….........……....
Forwarded in duplicate to the Ministry of Finance, Budget Division.

Signature ………………...…………............…...........….…..
Designation………………………………....……...........….…
150
FORM GFR 3
Ministry of Finance
FORM GFR 3
[ See Rule 58 and Rule 64(1)) ]
Office of …………………………
Grant No ………………………
LIABILITY REGISTER FOR THE YEAR ……………
SI. Designation Month Serial Nature No. & Agency Estimated Permissible Total
No. of of number in of date of on Cost excess Liability
Disbursing Report Liability Liability indent or which over the (Cols.
Officer Statement connected indent is estimated 8+9)
letter placed cost, in any
1 2 3 4 5 6 7 8 9 10
151
FORM GFR 3
Ministry of Finance
Probable month and year Balance commitments

Record of Payment [Col. 10 minus Col. 14(b)]
in which the expenditure Initials
will be accounted for in of the Initials
the departmental Branch (a) (b) (a) (b)* of the
expenditure statement Month Amount Amount Year(s) in Remarks
Officer Branch
and which it is Officer
Month Amount of year likely to be
and expenditure discharged
year to be incurred
11 12 13 14 15 16 17 18 19
NOTE :- Cols. 2, 3 and 4 will be operated upon only in the Register of Liabilities maintained by the Controlling
Officers in respect of the case reported by their Disbursing Officers.
* If the balance of commitment is to be discharged during more than one financial year, the year-wise break-up of
the amount should be indicated.
152
FORM GFR 3A
Ministry of Finance
FORM GFR 3-A

[See Rule58]
Office of …………………………
Grant No ………………………
LIABILITY STATEMENT FOR THE MONTH OF …………………………..
Part - I - Statement of Liabilities incurred during the month of report
Probable month in
SI. Nature No. and Agency Estimated Permissible Total
which the expenditure
No. of date on which cost excess liability
will be accounted for Remarks
liability of indent indent is over the (Col. 5 +
in the departmental
or placed or estimated Col. 6)
expenditure statement
connected demand cost, if any
letter is made Month Expenditure
likely to be
incurred
1 2 3 4 5 6 7 8 9 10
153
FORM GFR 3A
Ministry of Finance
Part - II - Payments made against Liabilities and Liabilities

cancelled or finally paid off
Record of payment Balance commitment

Month in Serial Remarks
which No. (a) (b) (a) (b)*
Liability Month Amount Amount Year(s) in which
was and year the balance of
reported Commitments
is likely to be
discharged.
1 2 3 4 5 6 7
NOTE 1- In Col. 2, the number to be entered will be the serial number of the liability in the Liability Statement in
which is was first reported.
NOTE 2 - In the Remarks column, the following information should also be given :-
(i) If payment against a liability is likely to be made, not in the month originally indicated, but in some
other month, the latter should be indicated. If change in the month of payment is the only
information to be given in respect of a liability, the Columns to be used will be 1, 2 and 5.
(ii) Similarly, if the whole or part of a liability has been cancelled or otherwise extinguished, the fact
may be mentioned and brief reasons given.
* If the balance of commitments is to be discharged during more than one financial year, the year -wise break- up of
154
FORM GFR 3A
Ministry of Finance
Part - III - Progressive amount of outstanding
Month in Serial Balance commitments

which No. (a) (b)*
liability was Amount Year(s) in which the balance of
reported commitments is likely to be discharged
1 2 3 4
Total
NOTE. 1 - This is a list of liabilities which are pending, that is, those which have not been paid off or otherwise
extinguished or cancelled.
NOTE. 2 - In Column 2, the number to be entered will be the serial number of the liability in the Liability Statement
in which it was first reported.
* If the balance of commitments is to be discharged during more than one financial year, the year -wise break- up of
155
FORM GFR 4
Ministry of Finance
FORM GFR 4
STATEMENT OF PROPOSALS FOR PRE-BUDGET DISCUSSION
Demand No.
STATEMENT OF BUDGET ESTIMATES (in crores of Rupees)
Sl. Description as Actuals Actuals B.E. Actuals upto R.E. B.E
No. shown in the For the last two current September current current
Exp.Bud.Vol.2 Preceding years year of current year year
(SBE) year
1 2 3 4 5 6 7 8
APPENDIX I Expenditure SBE

(See Paragraph3.5)
Ministry/ Department Demand No.
(Rs.in crore)
Actuals BE RE BE
For the last two (current year) (current year) (next year)
Preceding years
Revenue Capital Revenue Capital Revenue Capital Revenue Capital
A CENTRE'S EXPENDITURE
I. Establishment Expenditure
II. Central Sector Schemes
III. Other Central Expenditure
B. TRANSFERS TO STATES
IV. Centrally Sponsored Schemes
V. Finance Commission Transfers
VI. Other Transfers to States
156
FORM GFR 4
Ministry of Finance
FORM GFR 4
[ See Paragraph 3.5 ]
OBJECT HEAD WISE SUMMARY EXPENDITURE
PART C-OBJECT HEADWISE SUMMARY
Demand No.
(Rs.in crore)
Object Object Actual BE Actual RE BE

Head Head 2015-16 Expenditure
Code Name till
September
Revenue Capital Revenue Capital Revenue Capital
157
FORM GFR 5
Ministry of Finance
FORM GFR 5
[ See Rule 57 (4) (ii) and Rule 57 (5) (iii)]
REGISTER SHOWING EXPENSES BY HEADS OF ACCOUNT
Office of ................................................. Head of Account..........................................

Major Head.................................................
Minor Head................................................
Sub-Head ...................................................
Month
Year (Unit of Appropriation)
Allotment Sub-Head of Grants Deduction, Net

if any amount
SI. No. Voucher No./Token No. & of
Date/Serial No. in Bill Register* the bill
1.
2.
3.
4.
Add adjustment communicated by PAO
Total for the month
Total from 1st April Balance of

the appropriation
NOTE 1. If an allotment is changed, necessary correction in the register should be made in red ink.
NOTE 2. Allotment of expenditure under ‘Charged’ portion should be indicated distinctly.
NOTE 3.- This account should be despatched on the 3rdof the following month.
* Serial No. in Bill Register to be entered only in respect of bills passed by Cheque Drawing DDOs
under their cheque-drawing powers.
Signature.....................................................
Designation.................................................
Date............................................................
158
FORM GFR 6
Ministry of Finance
FORM GFR 6
[ See Rule 57 (4) (iv) ]
BROADSHEET FOR WATCHING RECEIPT OF

ACCOUNT FROM DISBURSING OFFICERS
Office of .................................................................
Major Head.............................................................
Minor Head ............................................................
Sub-Head ...............................................................
Serial Names of Date of receipt of account

Disbursing Officers District
No. March April May
NOTE 1. Districts are to be arranged according to alphabetical order.

NOTE 2. Dates of receipts should be noted in monthly columns. Reminder should be sent if not received by
the 7thof the month.
159
FORM GFR 7
Ministry of Finance
FORM GFR 7
[ See Rule 57 (4) (vi) ]
COMPILATION SHEET
Major Head....................................................
Minor Head....................................................
Sub-Head.......................................................
Month Serial No. of the Disbursing Officers Total for Remarks

each officer
Total expenditure ..............................

Add Adjustment communicated by
Accounts Officer and not reckoned by
DDOs ..............................................
......................................................
Grand Total.......................................
Add Total up to previous month...........

…………………................................
Progressive Total up-to-date ...............
........................................................
160
FORM GFR 8
Ministry of Finance
FORM GFR 8
[ See Rule 57 (4) (viii), (5) (iv) & (6)]
CONSOLIDATED ACCOUNTS
Name of Office........................................................ Grant No.................................................................

Appropriation..........................................................
Financial Year...........................................................
Units of Grants Grants Proportionate Grant Actual

appropriation sanctioned distributed from April to date Expenditure
(Part -III of Demands April
for Grants)
1 2 3 4 5
(i) Salaries Charged Voted Charged Voted Charged Voted Charged Voted
(ii) Total of all units
of appropriation
Units of Actual Expenditure

appropriation May Progressive June Progressive
(Part -III of Demands expenditure expenditure
for Grants) upto end of May
6 7 8 9
(i) Salaries Charged Voted Charged Voted Charged Voted Charged Voted
(ii) Total of all units
of appropriation
NOTE 1. Subsequent charges, if any, under Column 2 are to be made in red ink.
NOTE 2. Figures under Column 4 may be entered in pencil for facility of updating from month to month.
NOTE 3. Wherever variations between actual expenditure and proportion grant are large, suitable explanations
should be given in a “Remarks” column.
161

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APPENDIX– 8

GENERAL FINANCIAL RULES 2017

CHARITABLE ENDOWMENTS AND OTHER TRUSTS

II. MISCELLANEOUS TRUST ACCOUNTS

In exercise of the powers conferred by Section 13 of the

THE CHARITABLE ENDOWMENTS (CENTRAL) RULES, 1942

REGISTER OF SECURITIES HELD UNDER ACT VI OF 1890

Particulars of Securities received

LEDGER ACCOUNT OF SECURITIES HELD UNDER ACT VI OF 1890.

PART - I - Account of Capital

Value of each security

Date Particulars Amount Date Particulars Amount

STOCK DISPOSAL REGISTER

BALANCE SHEET OF SECURITIES HELD UNDER ACT VI OF 1890

3 ½ per cent Loan (A pair of columns for

Opening Balance (from last year)

REGISTER OF PROPERTIES OTHER THAN SECURITIES

Particulars of vesting order Property held

Title Deeds held

PART - I - LIST OF PROPERTIES, OTHER THAN SECURITIES

SI. Particulars of vesting order Name of Administrators Property held

LIST OF ABSTRACT PART ACCOUNT-II-OF SECURITIES

* Enter details in these columns

TREASURER’S STOCK REGISTER OF

per cent loan of

No. Serial Date To what To Amount Amount of (Pair of Remarks

REGISTER OF CLEAN GOVERNMENT PROMISSORY NOTES AND

DESTRUCTION OF OFFICE RECORDS CONNECTED

Sl. No. Main-Head Sub-Head Retention Period Remarks

1. Payments (I) Expenditure Sanctions not 2 years, or one year after

Sl. No. Main-Head Sub-Head Retention Period Remarks

Sl. No. Main-Head Sub-Head Retention Period Remarks

Sl. No. Main-Head Sub-Head Retention Period Remarks

Destruction of records referred to in Para. 1 (iii) of this Appendix

2. Review for Establishment / Permanent. Where, for any reason

3. Arbitration and 3 years Subject to:

5. Recruitment. Condonation of break 5 years Subject to a suitable

(i) Car Advance

(xiv) Grant of cycle (a) copies of sanction

8. Pension / (i) Rules and Orders Permanent in the case of

“CHECK AGAINST PROVISION OF FUNDS”

FORMULA FOR PRICE VARIATION CLAUSE

RATES OF GUARANTEE FEE

S. No. Type of Borrowing Rate of Fee

3. Other Domestic Borrowings :

4. External borrowings 1.20 %

APPLICATION FOR AN ADDITIONAL APPROPRIATION,

Budget Head Original Expenditure Additional Expenditure

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

No…………………………………., dated …………………………….. 20.

Order of sanction with details

Ministry / Department / Union Territory :

First Month Last Month

Accounts 7 months Current year Ensuing

Explanation for increase / decrease (Minor Headwise)

FORM GFR 2-A

ESTIMATES OF FOREIGN GRANTS CONCERNING

(In thousands of Rupees )