No.
Fin (TRJA(9)-1/2008-
Government of Himachal Pradesh
"Finance Department
Treasuries, Accounts & Lotteries
From
The Additional Chief Secretary (Finance) to the
Government of Himachal Pradesh.
To
1. All the Administrative Secretaries to the
Government of Himachal Pradesh.
2.3. All the Head of Departmentsin Himachal Pradesh.
All the Managing Directors/ Chief Executive
Officers of Public Sector Undertakings/
Autonomous Bodies in H.P
4. The Registrar General, High Court of Himachal
Pradesh, Shimla.
5. The Registrars of all Universities in Himachal
Pradesh.
31
Dated Shimla-9 the January, 2022
Subject Strengthening of mechanism of Internal Financial
Control in different Government Departments/ Public
Sector Undertakings/Universities/ Projects etc. in the
State of Himachal Pradesh.
Sirl Madam,
It is brought to your kind notice that instances of various
financial irregularities and mis-utilisation of funds have been pointed out in
various audits conducted by the Accountant General, Himachal Pradesh and
other Internal and external agencies in various Departments/Public Sector
Undertakings and Universities of the State. Most of these irregularities are of a
serious nature and are reflected in CAG reports which are examined and
viewed seriously by various committees of the legislature. On detailed
examination of thisissue, it has come to the notice of the Finance Department
that the services of Himachal Pradesh Finance & Accounts Service Officers
posted in various departments are not being utilized to its optimum level. These
officers are either not involved while sanctioning/ incurring such expenditure or
are asked to prepare suitable replies and make efforts to setle these
objections, after receipt of such reports, which is not desirable and defeats the
very purpose of creating this specialized service
The State Finance and Accounts Service has been
created in the State for maintaining financial discipline in various departments
to ensure that the Government funds are utilized as per the rules and
regulations in the most economical and transparent manner. The duties to be
performed by the HPF&AS Officers have already been defined by the Finance
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Department but it is regretted to point out that most of the departments are not
adhering to the instructions issued in this regard from time to time. Financial
decisions on the important matters such as fixation of pay/pension, ACPS
cases, procurement of goods/services are being taken without the advice of
these officers which has resulted in overpayments and loss to the state
exchequer in many cases.
It is, therefore, reiterated that following duties and responsibilities mandatorily
be assigned to Himachal Pradesh Finance & Accounts Service Officers posted
in your departments:
1. All types offinancial sanctions, pay fixation cases, ACPS cases, step-up
cases, pension cases, GPF cases, leave encashment cases and
checking/giving advice on various kinds of bills.
2. Proposals relating to all types of purchases and to function as the
member of purchase committee/tender committee in view of Govt.
instructions no. Fin.(A)-(11)-11/2004- dated 3.6.2014.
3. Inspection of subordinate offices, physical verification of stores and
stocks, to exercise check on financial matters and detect the laxity, if
any, in raising demands of office, checks on receipts and accountal of
stores and stocks and physical verification of cash,
of revenue, if any, during internal Audit and
stoppage of leakage
4. Framing of Budget Estimates, allotment of
Inspections.
and Surrender Statements,
budget to field units, Excess
scrutiny of proposals
for new expenditure
on
Really New Schemes and to ensure their factual submission to the
Finance Department.
5. To ensure that correct financial
procedure are followed, expenditure and
receipts are accounted for, financial powers are not abused and canons
of financial propriety are strictly adhered to.
6. To check proforma accounts, balance
sheets, income and expenditure
statement, profit and loss accounts etc. in the
commercial organisations. semi-commercial
7. To keep watch on
recovery of loans and advances.
8. Issuance of salary slips and
maintenance of service records of Gazetted
Officers where pay slip system is in
9 To assist in the disposal of CAG/PACpractice.
matters and audit
10.Implementation of Government instructions issued byparas. the Finance
Department from time to time.
It is, therefore, requested that the above instructions may
strictly be followed in your department and offices under your control.
laxity in this matter will be viewed seriously. The Any
be acknowledged receipt of this letter may please
Additional Chief Secretary (Fin)
to the Government of H.P.
