Rule 216 of The General Financial Rules 2017 Transfer of Charge of Goods Materials etc
Original Rule Text
Visual Summary
Ensures correct handover of goods/materials.
Detailed statement of goods/materials is mandatory.
Both officers sign and keep a copy of the statement.
Executive Summary
Rule 216 of the General Financial Rules, 2017, outlines the mandatory procedure for the transfer of charge of goods and materials between officers. It stipulates that the transferring officer must ensure a correct handover to their successor. A detailed statement of the goods and materials must be prepared, signed, and dated by both the relieving and relieved officers, with each retaining a copy for record-keeping and accountability.
In-Depth Analysis of the Rule
Introduction: Rule 216 is a critical provision within the General Financial Rules, 2017, designed to ensure transparency and accountability during the transfer of physical assets and inventory between government officers. This rule prevents ambiguities and potential discrepancies that could arise during personnel changes, safeguarding public property.
Breakdown of the Rule:
- Duty of Transferring Officer: The officer-in-charge who is being transferred has the primary responsibility to ensure that all goods and materials under their custody are correctly handed over to their successor. This implies a thorough check and verification process.
- Preparation of Statement: A comprehensive statement must be prepared. This document should contain all relevant details of the goods and materials being transferred. The level of detail should be sufficient to clearly identify and account for each item.
- Joint Signing and Dating: Both the relieving officer (the successor) and the relieved officer (the one being transferred) must sign and date this statement. This joint signature signifies mutual agreement and acknowledgment of the transfer’s accuracy.
- Retention of Copies: Each of the officers involved in the transfer (both relieving and relieved) is required to retain a copy of the signed statement. This ensures that both parties have an official record of the transaction for future reference and accountability.
Practical Example: Imagine a storekeeper in a government department is transferred. Before leaving, they must meticulously list all inventory items, including their quantities, condition, and any other pertinent details, in a formal statement. This statement is then reviewed and verified by the incoming storekeeper. Once both are satisfied with the accuracy of the inventory, they both sign and date the statement. Each storekeeper then keeps a copy of this signed document, ensuring a clear record of responsibility for the transferred goods.
Related Provisions
Understanding Rule 216 is enhanced by considering other related provisions in the General Financial Rules, 2017:
- Rule 208 of The General Financial Rules 2017 Receipt of Goods and Materials from Private Suppliers: Details the procedure for receiving goods from external sources, which eventually become part of the inventory.
- Rule 210 of The General Financial Rules 2017 Custody of Goods and Materials: Specifies the responsibilities for the safe custody and proper storage of inventory, directly impacting what is transferred.
- Rule 213 of The General Financial Rules 2017 Physical Verification of Fixed Assets: Outlines the process for verifying assets, a crucial step before any transfer of charge.
Learning Aids
Mnemonics
- Transfer Statement Signed Copies Retained: Helps remember the key actions: Transfer, Statement, Signed, Copies, Retained.
Process Flowchart
Multiple Choice Questions (MCQs)
1. What is the primary duty of an officer-in-charge during a transfer of goods under Rule 216 of the General Financial Rules, 2017?
- A) To dispose of surplus materials before transfer.
- B) To ensure goods and materials are made over correctly to the successor.
- C) To unilaterally decide on the value of transferred assets.
- D) To only inform the successor verbally about the inventory.
Show Answer
Correct Answer: B) To ensure goods and materials are made over correctly to the successor.
2. According to Rule 216 of the General Financial Rules, 2017, who must sign the statement detailing the transfer of goods?
- A) Only the transferring officer.
- B) Only the relieving officer.
- C) Both the relieving and the relieved officers.
- D) The Head of the Department.
Show Answer
Correct Answer: C) Both the relieving and the relieved officers.
3. What specific action must both the relieving and relieved officers take with the signed statement under Rule 216 of the General Financial Rules, 2017?
- A) Submit it to the Audit Officer.
- B) Retain a copy of the signed statement.
- C) Destroy it after one month.
- D) Forward it to the Ministry of Finance.
Show Answer
Correct Answer: B) Retain a copy of the signed statement.
4. Rule 216 of the General Financial Rules, 2017, emphasizes ensuring that goods are made over:
- A) As quickly as possible, regardless of verification.
- B) With an estimated value, not exact quantities.
- C) Correctly to the successor.
- D) Only if they are in perfect condition.
Show Answer
Correct Answer: C) Correctly to the successor.
5. Which document is essential for recording the transfer of goods under Rule 216 of the General Financial Rules, 2017?
- A) An informal memo.
- B) A detailed statement of goods and materials.
- C) A verbal confirmation.
- D) A general inventory list without signatures.
Show Answer
Correct Answer: B) A detailed statement of goods and materials.
Frequently Asked Questions
What is the purpose of Rule 216 of the General Financial Rules, 2017?
Rule 216 ensures a formal and accountable process for the transfer of goods and materials between government officers, preventing discrepancies and ensuring proper record-keeping during changes in charge.
Who is responsible for preparing the transfer statement under Rule 216?
The transferring officer (the one being relieved) is responsible for preparing a statement giving all relevant details of the goods and materials being handed over.
What happens if the transfer statement is not signed by both officers as per Rule 216?
The rule explicitly states that the statement must be signed and dated by both the relieving and relieved officers. Failure to do so would indicate a non-compliance with the prescribed procedure, potentially leading to accountability issues and disputes regarding the transfer of charge.
Key Takeaways
- Rule 216 mandates a formal process for transferring custody of goods and materials.
- The transferring officer must ensure a correct and complete handover to their successor.
- A detailed statement of all items must be prepared and jointly signed by both the relieving and relieved officers.
- Both officers are required to retain a copy of the signed statement for accountability.
Conclusion
Rule 216 of the General Financial Rules, 2017, is fundamental for maintaining financial integrity and accountability within government departments. By institutionalizing a clear, documented, and mutually acknowledged process for the transfer of goods and materials, it minimizes risks of loss, fraud, or negligence, ensuring a seamless transition of responsibilities and robust asset management.