Rule 307 of The General Financial Rules 2017 Exemptions from Security Furnishing
Original Rule Text
in cases of –
(a) Government servants who are entrusted with the custody of stores, which in the opinion of the competent authority are not
considerable.
(b) Government servants, who are entrusted with the custody of office furniture, stationery and
other articles required for office management, if the Head of Office is satisfied about the safeguards against loss through pilferage.
(c) Librarian and Library Staff.
(d) Drivers of Government vehicles.
Visual Summary
No security for negligible value stores.
Security not needed for office furniture/stationery if safeguards exist.
Librarians and drivers are exempt from security.
Executive Summary
Rule 307 of The General Financial Rules, 2017, outlines specific exemptions from the requirement of furnishing security by government servants. These exemptions apply to individuals handling stores deemed inconsiderable by a competent authority, those managing office furniture and stationery where adequate safeguards against pilferage are in place, and specifically to librarians, library staff, and drivers of government vehicles. This rule aims to streamline administrative processes by waiving security requirements for low-risk responsibilities and certain professional roles.
In-Depth Analysis of the Rule
Rule 307 of The General Financial Rules, 2017, provides crucial clarifications regarding the furnishing of security by government servants, building upon the general requirement outlined in Rule 306. It specifies scenarios where the obligation to provide security can be waived, focusing on the nature of the assets handled and the specific roles of the personnel involved. This rule is designed to ensure that security requirements are applied judiciously, avoiding unnecessary administrative burdens for low-risk responsibilities.
Breakdown of the Rule:
- Inconsiderable Stores: Government servants entrusted with the custody of stores that are, in the opinion of the competent authority, not considerable, are exempt from furnishing security. This provision acknowledges that for items of negligible value or risk, the administrative overhead of requiring security outweighs the potential benefit.
- Office Furniture, Stationery, and Other Office Management Articles: Security is not required from government servants responsible for office furniture, stationery, and other articles necessary for office management, provided the Head of Office is satisfied that sufficient safeguards exist against loss through pilferage. This focuses on internal control mechanisms rather than individual financial guarantees for common office assets.
- Librarian and Library Staff: This clause specifically exempts librarians and library staff from the requirement of furnishing security. This recognizes the unique nature of library assets and the professional responsibilities of library personnel.
- Drivers of Government Vehicles: Drivers of government vehicles are also explicitly exempt from furnishing security. This exemption likely considers the operational nature of their duties and perhaps other forms of accountability or insurance that might be in place for government vehicles.
Practical Example:
Consider a government department where an administrative assistant is responsible for managing the office’s supply cabinet, which contains items like pens, paper, and basic cleaning supplies. According to Rule 307(a) of the General Financial Rules, 2017, if the Head of Office deems these stores “not considerable” in value, the administrative assistant would not be required to furnish security. Similarly, the department’s official driver, responsible for a government vehicle, would be exempt under Rule 307(d), simplifying the administrative process for these roles without compromising essential controls.
Related Provisions
Understanding Rule 307 is enhanced by examining its foundational and contextual provisions:
- Rule 306 of The General Financial Rules 2017 Furnishing of Security by Government Servants Handling Cash: This rule outlines the general requirement for government servants handling cash or stores to furnish security, which Rule 307 then provides exemptions to.
- Rule 308 of The General Financial Rules 2017 Retention of Security: This rule details how security deposits taken from government servants are to be retained and managed.
- Rule 306 4 of The General Financial Rules 2017 Exemption for Officiating Government Servants: This sub-rule of 306 provides specific conditions under which an officiating government servant in a short-term vacancy may be exempted from furnishing security.
Learning Aids
Mnemonics:
- SLOD: Stores (inconsiderable), Librarian, Office management items, Drivers. Remember SLOD for security exemptions under Rule 307 of the General Financial Rules, 2017.
Process Flowchart:
Multiple Choice Questions
1. Under Rule 307 of the General Financial Rules, 2017, which of the following government servants is NOT exempt from furnishing security?
- A) A librarian responsible for managing a large collection of books.
- B) A driver of a government vehicle.
- C) A government servant handling stores deemed “considerable” by the competent authority.
- D) A government servant managing office stationery with adequate safeguards against pilferage.
Show Answer
Correct Answer: C) A government servant handling stores deemed “considerable” by the competent authority.
2. According to Rule 307(b) of the General Financial Rules, 2017, for which items is security NOT required if the Head of Office is satisfied about safeguards against loss through pilferage?
- A) Valuable scientific equipment.
- B) Office furniture, stationery, and other articles required for office management.
- C) High-value cash transactions.
- D) Sensitive government documents.
Show Answer
Correct Answer: B) Office furniture, stationery, and other articles required for office management.
3. Which condition must be met for a government servant entrusted with the custody of stores to be exempt from furnishing security under Rule 307(a) of the General Financial Rules, 2017?
- A) The stores must be newly acquired.
- B) The stores must be deemed “not considerable” by the competent authority.
- C) The government servant must have more than 10 years of service.
- D) The stores must be insured against all types of loss.
Show Answer
Correct Answer: B) The stores must be deemed “not considerable” by the competent authority.
4. Rule 307 of the General Financial Rules, 2017, provides exemptions from security furnishing. Which of the following roles is explicitly mentioned as exempt?
- A) Accounts Officer.
- B) Head of Department.
- C) Library Staff.
- D) Controlling Officer.
Show Answer
Correct Answer: C) Library Staff.
5. The exemptions listed in Rule 307 of the General Financial Rules, 2017, are provided “Notwithstanding anything contained in Rule 306.” What does this phrase imply about Rule 307?
- A) Rule 307 reinforces the requirements of Rule 306.
- B) Rule 307 provides exceptions to the general provisions of Rule 306.
- C) Rule 307 is entirely unrelated to Rule 306.
- D) Rule 307 is a historical amendment that is no longer relevant.
Show Answer
Correct Answer: B) Rule 307 provides exceptions to the general provisions of Rule 306.
Frequently Asked Questions
What is the primary purpose of Rule 307 of the General Financial Rules, 2017?
Rule 307 primarily outlines specific exemptions from the general requirement of furnishing security by government servants, particularly for those handling low-value stores, office management items with safeguards, and for specific roles like librarians and drivers.
Does Rule 307 of the General Financial Rules, 2017, completely abolish security requirements for all government servants?
No, Rule 307 does not abolish all security requirements. It provides specific exemptions to the general rule (Rule 306) for certain categories of stores and personnel, based on factors like the value of assets and the presence of alternative safeguards.
Who determines if stores are “not considerable” for the purpose of security exemption under Rule 307(a) of the General Financial Rules, 2017?
The determination of whether stores are “not considerable” for the purpose of security exemption rests with the competent authority, as explicitly stated in Rule 307(a).
Key Takeaways
- Rule 307 of the General Financial Rules, 2017, specifies exemptions from the general requirement for government servants to furnish security.
- Exemptions apply to government servants handling stores deemed “not considerable” by a competent authority.
- Security is not required for those managing office furniture, stationery, and other office management articles if the Head of Office ensures adequate safeguards against pilferage.
- Librarians, library staff, and drivers of government vehicles are explicitly exempt from furnishing security.
- This rule aims to reduce administrative burdens for low-risk responsibilities while maintaining appropriate financial controls.
Conclusion
Rule 307 of The General Financial Rules, 2017, serves as a practical refinement to the broader security requirements for government servants. By clearly delineating specific exemptions for low-risk assets and certain professional roles, it ensures that administrative controls are proportionate to the potential risks, fostering efficiency while maintaining accountability within the government’s financial management framework. This targeted approach helps in optimizing resource allocation and streamlining operational procedures for various departments.