Rule 82 of The General Financial Rules 2017 Classification of Bills and Challans
Original Rule Text
Visual Summary
Record classification on all bills drawn.
Indicate classification on challans crediting money.
Refer to Principal Accounts Officer for clarification.
Executive Summary
Rule 82 of The General Financial Rules, 2017 mandates that Drawing Officers must record suitable classifications on all bills they draw. Similarly, Departmental Officers responsible for collecting government dues must indicate or record classifications on challans for money credited to the bank. In instances where there is uncertainty regarding the appropriate accounting head for a transaction, the matter should be escalated to the Principal Accounts Officer of the relevant Ministry or Department for clarification, involving the Ministry of Finance and the Controller General of Accounts as needed.
In-Depth Analysis of the Rule
Rule 82 is a foundational provision within the General Financial Rules, 2017, ensuring meticulous financial record-keeping. It establishes clear responsibilities for the accurate classification of financial transactions at the point of origin, whether it’s a bill being drawn or money being credited. This precision is vital for maintaining transparency, accountability, and the integrity of government accounts, preventing misallocations and facilitating proper financial oversight.
Breakdown of the Rule
- Mandatory Classification by Drawing Officers: Drawing Officers are explicitly required to record appropriate classifications on all bills they prepare. This ensures that every expenditure is correctly categorized from its inception.
- Mandatory Classification by Departmental Officers: Officers responsible for collecting government dues must similarly indicate or record the correct classification on challans when crediting money to the bank. This applies to all forms of government receipts.
- Procedure for Doubt: If any doubt arises concerning the correct accounting head for a transaction, the matter must be referred to the Principal Accounts Officer of the concerned Ministry or Department. This referral process includes seeking clarification from the Ministry of Finance and the Controller General of Accounts when necessary, ensuring expert guidance for complex classification issues.
Practical Example
Consider a Drawing Officer in the Ministry of Health preparing a bill for the procurement of medical supplies. According to Rule 82 of The General Financial Rules, 2017, this officer must accurately record the specific accounting classification (e.g., Major Head, Minor Head, Object Head for “Medical Supplies” under “Health Services”) directly on the bill. Simultaneously, if a Departmental Officer in the Ministry of Education receives fees for a vocational training program, they must ensure the challan used to deposit these funds into the bank clearly indicates the correct revenue classification (e.g., “Education Receipts – Vocational Training Fees”). If the Drawing Officer or Departmental Officer is unsure about the precise classification, they must refer the matter to their Principal Accounts Officer, who may then consult with the Ministry of Finance and the Controller General of Accounts for a definitive resolution. This structured approach prevents misclassification, which could otherwise lead to discrepancies in financial statements and hinder effective budget management.
Related Provisions
Rule 82 is closely related to other rules that govern financial management and accounting:
- Rule 78 of The General Financial Rules 2017 Classification of Transactions: This rule details the principles for classifying transactions in Government Accounts, emphasizing functions, programs, and activities.
- Rule 79 of The General Financial Rules 2017 Authority to Open a New Head of Account: Specifies the authority responsible for opening new heads of accounts, ensuring proper structure for classification.
- Rule 81 of The General Financial Rules 2017 Responsibility of Departmental Officers: Outlines the duty of officers to maintain proper accounts and tender accurate returns, directly supporting the need for correct classification.
Learning Aids
Mnemonics
- Bills Challans Drawing Officers Principal Accounts Officer: “Be Careful, Drawing Officers Properly Account Outlays!” (Highlights the key entities and actions in Rule 82).
Process Flowchart
Multiple Choice Questions
1. Who is responsible for recording classification on bills drawn, as per Rule 82 of The General Financial Rules, 2017?
- A) Accounts Officer
- B) Audit Officer
- C) Drawing Officer
- D) Controlling Officer
Show Answer
Correct Answer: C) Drawing Officer
2. According to Rule 82 of The General Financial Rules, 2017, who indicates classification on challans crediting Government money into the Bank?
- A) Principal Accounts Officer
- B) Departmental Officers
- C) Ministry of Finance
- D) Controller General of Accounts
Show Answer
Correct Answer: B) Departmental Officers
3. In cases of doubt regarding the Head under which a transaction should be accounted, as per Rule 82 of The General Financial Rules, 2017, to whom should the matter be referred?
- A) Audit Officer
- B) Ministry of Finance only
- C) Principal Accounts Officer of the Ministry/Department concerned
- D) Comptroller and Auditor General only
Show Answer
Correct Answer: C) Principal Accounts Officer of the Ministry/Department concerned
4. Rule 82 of The General Financial Rules, 2017 primarily focuses on ensuring what in financial transactions?
- A) Timely payments
- B) Accurate classification
- C) Budget allocation
- D) Expenditure control
Show Answer
Correct Answer: B) Accurate classification
5. Which of the following is NOT explicitly mentioned as a responsibility under Rule 82 of The General Financial Rules, 2017?
- A) Drawing Officers recording classification on bills.
- B) Departmental Officers indicating classification on challans.
- C) Referring doubts to the Principal Accounts Officer.
- D) Approving new heads of account.
Show Answer
Correct Answer: D) Approving new heads of account.
Frequently Asked Questions
What is the primary purpose of Rule 82 of The General Financial Rules, 2017?
The primary purpose is to ensure that all financial transactions, whether through bills or challans, are accurately classified at the point of origin to maintain proper government accounts and financial transparency.
Who resolves doubts regarding account classification under Rule 82 of The General Financial Rules, 2017?
Doubts regarding the correct accounting head for a transaction are referred to the Principal Accounts Officer of the concerned Ministry or Department, who may consult with the Ministry of Finance and the Controller General of Accounts for clarification.
Does Rule 82 of The General Financial Rules, 2017 apply to both expenditure and revenue transactions?
Yes, Rule 82 applies to both expenditure (bills drawn by Drawing Officers) and revenue (challans crediting government money by Departmental Officers) transactions, ensuring comprehensive classification.
Key Takeaways
- Rule 82 mandates accurate classification on all bills by Drawing Officers.
- Departmental Officers must classify all challans crediting government money.
- Doubts in classification are referred to the Principal Accounts Officer, potentially involving the Ministry of Finance and Controller General of Accounts.
- This rule is crucial for maintaining financial transparency and accountability in government transactions.
Conclusion
Rule 82 of The General Financial Rules, 2017 serves as a cornerstone for robust financial governance, emphasizing the critical importance of accurate and consistent classification of all government financial transactions. By clearly delineating responsibilities for both expenditure and revenue classification and providing a mechanism for resolving ambiguities, it underpins the reliability of financial reporting and supports effective public financial management. Adherence to this rule is fundamental for ensuring accountability and informed decision-making across all government departments.