Rule 286 of The General Financial Rules 2017 Transfer of Charge
Original Rule Text
Visual Summary
Report of transfer of charge signed by both relieved and relieving officers.
Specific cases allow independent reporting (new/abolished posts, short vacancies, administrative exigencies).
Special procedures for transfers involving cash, stores, or sudden casualties.
Executive Summary
Rule 286 of the General Financial Rules, 2017, meticulously outlines the procedures for the transfer of charge by Gazetted Government servants. The core principle mandates a joint report, signed by both the relieved and relieving officers, to be submitted on the same day. However, it provides specific exceptions for situations such as assuming charge of new/vacant posts, relinquishing abolished posts, short-term vacancies, or administrative exigencies, where independent reporting is permissible. Crucially, for transfers involving financial assets like cash or stores, the rule imposes strict instructions, including the immediate closure of accounts and the reporting of any irregularities. Furthermore, it references Appendix 8 for additional procedures applicable to Audit and Accounts Officers dealing with Charitable Endowments and other Trust Accounts, ensuring comprehensive oversight and accountability during transitions.
In-Depth Analysis of the Rule
Introduction: Rule 286 is a critical provision within the General Financial Rules, 2017, designed to ensure seamless and accountable transitions when Gazetted Government servants transfer charge. It establishes clear protocols to prevent ambiguities and safeguard public resources, especially in financially sensitive roles.
Breakdown of the Rule:
- Rule 286 (1) – General Procedure and Exceptions: This sub-rule establishes the standard requirement for a transfer of charge: a report in Form GFR 16, jointly signed by both the relieved and relieving Gazetted Government servants, must be sent to the Head of Department or Controlling Officer on the same day. However, it carves out specific exceptions where independent reporting is allowed:
- Assuming charge of a newly created or vacant post.
- Relinquishing charge of an abolished post.
- Vacating a post for a short period without a formal officiating arrangement.
- Moving to another post due to administrative exigencies under a local arrangement.
- Rule 286 (2) – Responsibility for Cash, Stores, etc.: This sub-rule outlines stringent instructions for transfers involving financial responsibility:
- The Cash Book or imprest account must be closed on the date of transfer, with both officers signing off on balances and unused cheque/receipt books.
- The relieving officer is obligated to report any irregularities or objectionable conduct observed to the incoming officer.
- In cases of sudden casualty or emergent necessity requiring immediate relinquishment of charge, the next senior officer present must take charge and report to their departmental superior for orders regarding cash.
- Rule 286 (3) – Audit and Accounts Officers: This sub-rule directs that additional procedures for Audit Officers or Accounts Officers making over charge of functions related to Charitable Endowments and other Trust Accounts are detailed in Appendix 8.
Practical Example: Imagine a Gazetted Officer, Mr. Sharma, is transferring from his role as Head of Accounts to Ms. Gupta. According to Rule 286(1), they would both sign the Form GFR 16 report on the day of transfer. If, however, Mr. Sharma was merely vacating his post for a two-week training program, and no formal officiating arrangement was made, he could submit his report independently as per the exceptions. Furthermore, since Mr. Sharma’s role involves handling public funds, Rule 286(2) would require him and Ms. Gupta to jointly close the Cash Book, verify balances, and account for all unused cheque books on the day of transfer, ensuring financial continuity and accountability.
Related Provisions
Understanding Rule 286 is enhanced by considering these related provisions:
- Rule 37 of The General Financial Rules 2017 Responsibility of Losses: This rule outlines the personal responsibility of officers for losses due to fraud or negligence, which is highly relevant in the context of charge transfers involving financial assets.
- Appendix 8 of The General Financial Rules 2017 Charitable Endowments and Other Trusts: Directly referenced by Rule 286(3), this appendix provides the specific procedures for Audit and Accounts Officers when making over charge of functions related to charitable endowments and trust accounts.
- Form GFR 16 of The General Financial Rules 2017 Certificate of Transfer of Charge: This is the prescribed form for reporting the transfer of charge, as explicitly mentioned in Rule 286(1).
Learning Aids
Mnemonics
- JECS: Joint report, Exceptions, Cash/Stores, Sudden casualty.
Process Flowchart – Rule 286 (Transfer of Charge)
Multiple Choice Questions
1. According to Rule 286 of the General Financial Rules, 2017, who must sign the report of transfer of a Gazetted Government servant in normal circumstances?
- A) Only the relieving Government servant
- B) Only the relieved Government servant
- C) Both the relieved and relieving Government servants
- D) The Head of the Department
Show Answer
Correct Answer: C
2. Under Rule 286 of the General Financial Rules, 2017, which of the following is NOT an exception where a transfer of charge report need not be jointly signed?
- A) A Gazetted Government servant assumes charge of a newly created post.
- B) A Gazetted Government servant vacates a post for a short period.
- C) A Gazetted Government servant is transferred to a new department.
- D) A Gazetted Government servant relinquishes charge of an abolished post.
Show Answer
Correct Answer: C
3. When a transfer of charge involves responsibility for cash or stores, as per Rule 286 of the General Financial Rules, 2017, what specific action is required regarding the Cash Book?
- A) It should be audited by an external auditor.
- B) It should be closed on the date of transfer.
- C) It should be submitted to the Ministry of Finance.
- D) It should be reconciled monthly by the relieving officer.
Show Answer
Correct Answer: B
4. If a sudden casualty requires a Government servant to relinquish charge, according to Rule 286 of the General Financial Rules, 2017, who should take charge?
- A) The most junior officer available.
- B) The next senior officer of the department present.
- C) An officer from the Audit Department.
- D) A representative from the Ministry of Finance.
Show Answer
Correct Answer: B
5. Rule 286 (3) of the General Financial Rules, 2017, refers to an additional procedure for Audit Officers or Accounts Officers when making over charge of functions related to:
- A) Public Works contracts.
- B) Foreign exchange transactions.
- C) Charitable Endowments and other Trust Accounts.
- D) Procurement of goods and services.
Show Answer
Correct Answer: C
Frequently Asked Questions
What is the primary requirement for a transfer of charge report under Rule 286 of the General Financial Rules, 2017?
The primary requirement is that the report of transfer of a Gazetted Government servant must be duly made in Form GFR 16 and signed by both the relieved and relieving Government servants on the same day.
Are there any situations where the transfer of charge report under Rule 286 of the General Financial Rules, 2017, does not require joint signatures?
Yes, exceptions include when a Gazetted Government servant assumes charge of a newly created or vacant post, relinquishes charge of an abolished post, vacates a post for a short period without formal arrangement, or moves to another post due to administrative exigencies against a local arrangement. In these cases, reports can be sent independently.
What special considerations apply when a transfer of charge involves cash or stores according to Rule 286 of the General Financial Rules, 2017?
When cash or stores are involved, the Cash Book or imprest account must be closed on the date of transfer, with balances and unused books noted and signed by both officers. The relieving officer should also report any irregularities, and in case of a sudden casualty, the next senior officer present takes charge and reports to their superior for orders regarding cash.
Key Takeaways
- Joint signature on transfer reports is the norm for Gazetted officers, ensuring mutual accountability.
- Specific exceptions allow for independent reporting in situations like new/abolished posts, short-term vacancies, or administrative exigencies.
- Transfers involving financial assets (cash, stores) necessitate strict accounting procedures, including immediate closure of relevant books.
- Special rules, detailed in Appendix 8, apply to Audit and Accounts Officers when handling trust accounts during charge transfers.
Conclusion
Rule 286 of the General Financial Rules, 2017, serves as a cornerstone for maintaining financial discipline and administrative continuity within government operations. By clearly defining the protocols for transfer of charge, especially in roles with financial responsibilities, it minimizes risks of irregularities, promotes transparency, and ensures that public resources are managed with utmost care. Adherence to these guidelines is crucial for upholding the integrity of government financial management.