Rule 81 of The General Financial Rules 2017 Responsibility of Departmental Officers
Original Rule Text
Visual Summary
Maintain proper accounts for all transactions.
Covers both receipts (dues) and expenditures.
Accurate and prompt submission of accounts/returns.
Executive Summary
Rule 81 of The General Financial Rules, 2017 outlines the crucial responsibility of departmental officers to maintain accurate accounts for government receipts and expenditures. It mandates that these officers ensure proper record-keeping and timely submission of all financial accounts and returns to the relevant authorities, thereby upholding financial propriety and transparency.
In-Depth Analysis of the Rule
Introduction: Rule 81 is a cornerstone of financial governance, establishing clear directives for officers handling public funds. It underscores the importance of meticulous record-keeping and timely reporting to ensure accountability and prevent financial irregularities within government departments.
Breakdown of the Rule:
- Primary Responsibility: The rule places direct responsibility on ‘every officer responsible for the collection of Government dues or expenditure of Government money’. This broad scope ensures that all individuals involved in handling public funds are covered.
- Scope of Financial Transactions: It explicitly covers two main areas: ‘collection of Government dues’ (receipts) and ‘expenditure of Government money’. This dual focus ensures comprehensive financial oversight.
- Account Maintenance: Officers ‘shall see that proper accounts of the receipts and expenditure… are maintained in such form as may have been prescribed’. This emphasizes adherence to standardized accounting practices and forms.
- Reporting Obligation: Officers must ‘tender accurately and promptly all such accounts and returns relating to them’. The keywords ‘accurately’ and ‘promptly’ highlight the critical need for precision and timeliness in financial reporting.
- Recipients of Reports: These accounts and returns are to be submitted to ‘Government, Controlling Officer or Accounts Officer, as the case may be’, ensuring that multiple layers of oversight are informed and can exercise their functions.
Practical Example: Consider a departmental officer in charge of a government welfare scheme. Under Rule 81, this officer is responsible for meticulously recording every rupee received for the scheme (e.g., government allocations) and every rupee spent (e.g., disbursing benefits, purchasing supplies). They must maintain these records in the prescribed format, ensuring all entries are accurate. Furthermore, they are required to submit regular, timely reports and accounts to their designated Controlling Officer and the Accounts Officer, detailing all financial transactions, thereby allowing for proper monitoring and audit.
Related Provisions
Rule 81 is integral to the broader framework of financial management. Understanding its connections to other rules provides a more complete picture of government financial responsibilities:
- Rule 10 of The General Financial Rules 2017 Controlling Officer Returns: This rule details the Controlling Officer’s duty to obtain monthly accounts and returns from subordinate officers, directly complementing the reporting obligation of officers under Rule 81.
- Rule 70 of The General Financial Rules 2017 Duties of Chief Accounting Authority: This rule outlines the overarching responsibilities of the Chief Accounting Authority for financial management, including ensuring proper records and internal controls, which are supported by the adherence to Rule 81 by individual officers.
Learning Aids
Mnemonics
- AAR for Rule 81: Accurately Account, Always Report.
Process Flowchart
Multiple Choice Questions (MCQs)
1. What is the primary responsibility of an officer under Rule 81 of the General Financial Rules, 2017?
- A) To approve all government expenditures.
- B) To ensure proper accounts of receipts and expenditures are maintained.
- C) To conduct external audits of departmental finances.
- D) To formulate new financial policies for the government.
Show Answer
Correct Answer: B
2. According to Rule 81 of the General Financial Rules, 2017, for what types of financial transactions are officers responsible for maintaining accounts?
- A) Only collection of Government dues.
- B) Only expenditure of Government money.
- C) Both collection of Government dues and expenditure of Government money.
- D) Private financial transactions of government employees.
Show Answer
Correct Answer: C
3. Rule 81 of the General Financial Rules, 2017 mandates that accounts and returns must be tendered to which of the following authorities?
- A) Only the Government.
- B) Only the Controlling Officer.
- C) Only the Accounts Officer.
- D) Government, Controlling Officer, or Accounts Officer, as applicable.
Show Answer
Correct Answer: D
4. What characteristic must the accounts and returns maintained by officers possess, as per Rule 81 of the General Financial Rules, 2017?
- A) They must be complex and detailed.
- B) They must be accurately and promptly tendered.
- C) They must be kept confidential from all authorities.
- D) They must be submitted only at the end of the financial year.
Show Answer
Correct Answer: B
5. Under Rule 81 of the General Financial Rules, 2017, in what form should proper accounts of receipts and expenditure be maintained?
- A) In any form the officer deems fit.
- B) In a form prescribed for government financial transactions.
- C) Only in digital format.
- D) Only in physical ledgers.
Show Answer
Correct Answer: B
Frequently Asked Questions
Q: Who is responsible for maintaining accounts under Rule 81 of the General Financial Rules, 2017?
A: Every officer responsible for the collection of Government dues or expenditure of Government money is responsible for maintaining proper accounts.
Q: What kind of accounts and returns must be submitted under Rule 81 of the General Financial Rules, 2017?
A: Officers must maintain and tender accurate and prompt accounts and returns relating to government receipts and expenditures, in the prescribed form.
Q: To whom are these accounts and returns to be submitted as per Rule 81 of the General Financial Rules, 2017?
A: They must be submitted to the Government, the Controlling Officer, or the Accounts Officer, as required.
Key Takeaways
- Officers are personally responsible for accurate financial record-keeping of government funds.
- The rule covers both the collection of government dues (receipts) and the expenditure of public money.
- It mandates the timely and accurate submission of all accounts and returns to relevant authorities.
- Adherence to Rule 81 is crucial for ensuring transparency and accountability in government financial transactions.
Conclusion
Rule 81 of The General Financial Rules, 2017 is fundamental to sound financial governance, establishing clear accountability for officers handling public funds. Its strict adherence is vital for maintaining transparency, integrity, and public trust in government financial operations, forming the bedrock of responsible fiscal management.