General Financial Rules (GFRs) are a set of Government of India rules and instructions to be followed by all when dealing with matters concerning public finances. These rules and regulations are regarded as executive directives to be followed by all Departments and Organisations under the Government and designated Bodies except otherwise given in these Rules.
General Financial Regulations were first published in 1947 putting together all current orders and instrutions relating to financial matters in one place. These
have subsequently been modified and published as GFRs 1963 and GFRs 2005.
The aim of any rule is
to provide a framework through which an organization conducts its business in a
financially prudent manner without compromising its flexibility to deal with
various circumstances. The GFRs 2005 were very comprehensively reviewed with
the aim of promoting simplicity and transparency in the financial system and
procedure of the government. GFRs, 2017 have also evolved as a result of wide consultations
with Central Government Ministries and Departments, some State Governments and
other stakeholders at the Task Force stage and thereafter. The new GFRs 2017 is expected to allow an
enhanced, productive and effective fiscal management system, while providing
the required flexibility to promote timely service delivery.
Some
excerpts from the GFR-2017 concerning rules related to libraries are given below:
Rule
142
This chapter contains the general rules applicable to all Ministries or
Departments, regarding procurement of goods required for use in the public
service. Detailed instructions relating to procurement of goods may be issued
by the procuring departments broadly in conformity with the general rules
contained in this Chapter.
Rule
143
Definition of Goods. The term
‘goods’ used in this chapter includes all articles, material, commodity,
livestock, furniture, fixtures, raw material, spares, instruments, machinery,
equipment, industrial plant, vehicles, aircraft, ships, medicines, railway
rolling stock, assemblies, subassemblies, accessories, a group of machineries
comprising of an integrated production process or such other category of goods
or intangible products like software, technology transfer, licenses, patents or
other intellectual properties purchased or otherwise acquired for the use of
Government but excludes books,
publications, periodicals, etc. for a library. The term ‘goods’ also
includes works and services which are incidental or consequential to the supply
of such goods, such as, transportation, insurance, installation, commissioning,
training and maintenance.
Rule
210 Custody of goods and materials.
The officer-in-charge
of stores having custody of goods and materials, especially valuable and/or
combustible articles, shall take appropriate steps for arranging their safe
custody, proper storage accommodation, including arrangements for maintaining
required temperature, dust free environment etc.
Rule
211 Lists and Accounts.
(i) The Officer-in-charge of stores shall
maintain suitable item-wise lists and accounts and prepare accurate returns in
respect of the goods and materials in his charge making it possible at any
point of time to check the actual balances with the book balances.
The form of the stock accounts mentioned
above shall be determined with reference to the nature of the goods and
materials, the frequency of the transactions and the special requirements of
the concerned Ministries/Departments.
(ii) Separate accounts shall be kept for
(ii) Separate accounts shall be kept for
(a) Fixed
Assets such as plant, machinery, equipment, furniture, fixtures etc. in the
Form GFR-22.
(b) Consumables
such as office stationary, chemicals, maintenance spare parts etc. in the Form
GFR-23.
(c)
Library
books in the Form GFR 18
(d) Assets of historical/artistic value held by
museum/government departments in the Form GFR-24.
Note: These forms can be
supplemented with additional details by Ministries
/ Departments as required.
Rule
215 Physical verification of Library books.
(i) Complete physical verification of books
should be done every year in case of
libraries having not more than twenty thousand volumes. For libraries
having more than twenty thousand volumes and up to fifty thousand volumes, such
verification should be done at least once in three years. Sample physical
verification at intervals of not more than three years should be done in case
of libraries having more than fifty thousand volumes. In case such verification
reveals unusual or unreasonable shortages, complete verification shall be done.
(ii) Loss of five volumes per one thousand volumes of books issued/consulted
in a year may be taken as reasonable provided such losses are not
attributable to dishonesty or negligence. However, loss of a book of a value
exceeding Rs. 1,000/- (Rupees One thousand only) and rare books irrespective of
value shall invariably be investigated and appropriate action taken.
I.
GRANTS-IN-AID
Rule
228
As a general principle Grants-in-aid can be given to a person or a public body
or an institution having a distinct legal entity. Thus Grants-in-aid including
scholarships may be sanctioned by an authority competent to do so under the
Delegation of Financial Powers Rules to :—
a) Institutions
or Organizations set up as Autonomous Organisations, under a specific statute
or as a society registered under the Societies Registration Act, 1860 or Indian
Trusts Act, 1882 or other statutes.
b) Voluntary
organizations or NonGovernment Organisations carrying out activities which
promote the welfare schemes and programmes of the Government should be selected
on the basis of well-defined criteria regarding financial and other resources,
credibility and type of activities undertaken.
c) Educational
and other institutions by way of scholarships or stipends to the students.
d) Urban
and Rural local self-government institutions
e) Co-operative
societies.
f) Societies
or clubs set up by Government servants to promote amongst themselves social,
cultural and sports activities as recreational avenues.
IV.
SECURITY DEPOSITS
Rule
307
Notwithstanding anything contained in Rule 275, security need not be furnished
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.
References:
India. Ministry of Finance, Dept. of Expenditure. General Financial Rules - 2017.
Self-Check Exercises
1. Which rule of Government of India provides the guidelines for maintaining accounts for library books?
Answer: (B) Rule 211 of GFR 2017
2. As per the Performa given in GFR 2017, accession register contains how many columns?
Answer: (C) 15
3. Which rule of government of India grant exclusion of librarian and library staff from security deposits in case of handling cash?
Answer: (B) Rule 307 of GFR 2017
4. Which rule of Government of India provides the guidelines regarding the physical verification of library books?
Answer: (A) Rule 215 of GFR 2017
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