Rule 294 of The General Financial Rules 2017 Withheld Increment Due Date

Rule 294 of The General Financial Rules 2017 Withheld Increment Due Date

Original Rule Text

Rule 294 Due date of a withheld increment. In the absence of any specific order withholding an ordinary increment under FR 24 before the date on which it falls due for payment, the period of one year should be counted from the date on which it falls due and not with reference to the date on which the Increment Certificate is signed by the competent authority. Even where an increment is withheld, the time-limit should be reckoned from the date on which it falls due after taking into account the period for which it is withheld.

Visual Summary

Core Principle

Increment due date is key, not certificate signing.

Withheld Increment

Time limit still based on original due date.

FR 24 Reference

Rule applies unless FR 24 specifies otherwise.

Executive Summary

Rule 294 of The General Financial Rules, 2017 clarifies that the due date for a withheld increment is determined by its original falling due date, not by when the Increment Certificate is signed. Even if an increment is withheld, the calculation of the one-year period for its due date must still account for the original due date and the period of withholding, ensuring consistency in financial record-keeping.

In-Depth Analysis of the Rule

Rule 294 provides crucial clarity on how to determine the due date for a government servant’s increment, especially when it has been withheld. This rule emphasizes a consistent approach to financial administration, ensuring that the calculation of an increment’s due date remains anchored to its original schedule, irrespective of administrative delays or disciplinary actions.

Breakdown of the Rule:
  • Core Principle: The period of one year for an ordinary increment is counted from the date it falls due for payment, not from the date the Increment Certificate is signed by the competent authority. This prevents administrative processing times from affecting the actual increment cycle.
  • Exception (FR 24): This principle applies “in the absence of any specific order withholding an ordinary increment under FR 24.” This implies that if FR 24 contains specific instructions for withholding, those would take precedence for the act of withholding itself, but Rule 294 clarifies the due date calculation for the increment.
  • Withheld Increments: Even when an increment is withheld, the time-limit for reckoning its due date must still consider the original date it would have fallen due, along with the period for which it was withheld. This ensures that the overall service period and increment progression are accurately tracked.
Practical Example:

Consider an employee whose increment was due on April 1, 2023. Due to an administrative delay, the Increment Certificate was only signed on June 1, 2023. According to Rule 294, the one-year period for the next increment (April 1, 2024) is still counted from April 1, 2023, not June 1, 2023. If this employee’s increment was withheld for three months starting April 1, 2023, the new effective due date would be July 1, 2023 (April 1 + 3 months), and subsequent increments would be calculated from this adjusted date, still respecting the original ‘falls due’ concept.

Related Provisions

Understanding Rule 294 is enhanced by considering other related financial rules:

Learning Aids

Mnemonics:
  • “Increment Due Date: Original, Not Official” – Helps remember that the increment’s due date is based on when it originally falls due, not when the certificate is signed.
Process Flowchart:
Increment DueCheck for FR 24Withholding OrderWithholdingOrder?NoCount 1 Yearfrom Due DateYesReckon from Due Date+ Withholding PeriodIncrement Due DateDetermined

Multiple Choice Questions

1. What is the primary factor for determining the due date of an ordinary increment under Rule 294 of The General Financial Rules, 2017?

  • A) The date the Increment Certificate is signed.
  • B) The date the increment originally falls due for payment.
  • C) The date of the employee’s annual performance review.
  • D) The date of the last promotion.
Show Answer

Correct Answer: B) The date the increment originally falls due for payment.

2. According to Rule 294 of The General Financial Rules, 2017, if an increment is withheld, how should its time-limit for reckoning be determined?

  • A) From the date the withholding order is issued.
  • B) From the date the Increment Certificate is signed after the withholding period.
  • C) From the date it originally falls due, accounting for the withholding period.
  • D) It is forfeited and a new cycle begins.
Show Answer

Correct Answer: C) From the date it originally falls due, accounting for the withholding period.

3. Rule 294 of The General Financial Rules, 2017 applies in the absence of a specific order withholding an increment under which other rule?

  • A) FR 22
  • B) FR 24
  • C) FR 26
  • D) FR 28
Show Answer

Correct Answer: B) FR 24

4. What does Rule 294 of The General Financial Rules, 2017 aim to ensure regarding increment due dates?

  • A) Flexibility in administrative processing.
  • B) Consistency in financial record-keeping.
  • C) Discretionary power for competent authorities.
  • D) Expedited payment of all increments.
Show Answer

Correct Answer: B) Consistency in financial record-keeping.

5. If an employee’s increment was due on July 1, 2023, but the certificate was signed on September 1, 2023, when is the one-year period for the next increment counted from, as per Rule 294 of The General Financial Rules, 2017?

  • A) September 1, 2023
  • B) July 1, 2023
  • C) January 1, 2024
  • D) The date of the next budget allocation.
Show Answer

Correct Answer: B) July 1, 2023

Frequently Asked Questions

Does the signing date of an Increment Certificate affect the due date of an increment under Rule 294 of The General Financial Rules, 2017?

No, Rule 294 explicitly states that the period of one year for an increment is counted from the date it falls due for payment, not from the date the Increment Certificate is signed.

How does Rule 294 of The General Financial Rules, 2017 apply to increments that have been withheld?

Even if an increment is withheld, the time-limit for reckoning its due date should still be calculated from the date it originally fell due, taking into account the period for which it was withheld.

What is the significance of FR 24 in relation to Rule 294 of The General Financial Rules, 2017?

Rule 294 applies “in the absence of any specific order withholding an ordinary increment under FR 24.” This means that while FR 24 governs the act of withholding, Rule 294 clarifies how the due date for the increment is calculated, even if it was withheld.

Key Takeaways

  • Increment due dates are fixed by their original schedule, not by administrative certificate signing dates.
  • Withheld increments still follow the original due date principle, adjusted for the withholding period.
  • The rule ensures consistent and predictable financial administration for government employees’ increments.
  • It clarifies the interplay between general financial rules and specific service rules like FR 24 regarding increment management.

Conclusion

Rule 294 of The General Financial Rules, 2017 is a foundational provision for ensuring fairness and consistency in the financial management of government employees’ increments. By clearly defining how due dates are to be reckoned, it minimizes ambiguity and provides a stable framework for both regular and withheld increments, reinforcing the principles of sound financial propriety.