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Rule 286 - Transfer of Charge | KartavyaDesk

GFR 2017

Original Rule Text

Rule 286 (2) In cases in which the transfer of charge involves assumption of responsibility for cash, stores, etc., the following instructions should be observed: - (i) The Cash Book or imprest account should be closed on the date of transfer and a note recorded in it over the signatures of both the relieved and the relieving Government servants, showing the cash and imprest balances and the number of unused cheques/receipt books, if any, made over and received by them respectively. (ii) The relieving Government servant should bring to notice anything irregular or objectionable in the conduct of business that may have come officially to his notice to the incoming officer. (iii) In the case of any sudden casualty occurring or any emergent necessity arising for a Government servant to relinquish his charge, the next senior officer of the department present shall take charge. When the person who takes charge is not a Gazetted Government servant, he must at once report the circumstances to his nearest departmental superior and obtain orders as to the cash in hand, if any.

What This Means

Rule 286 of the General Financial Rules (GFR) 2017 outlines the procedure for transferring charge when a government employee hands over their responsibilities to another. This rule is crucial when the position involves handling cash, stores (like inventory), or other valuable assets. It ensures accountability and a smooth transition, preventing discrepancies and potential misuse of government resources.

Essentially, the rule mandates a clear record of what's being transferred. This includes a documented closing of the cash book, detailing the cash and imprest balances (a small fund for petty expenses), and the number of unused checks or receipt books. Both the outgoing and incoming officers must sign this record. Furthermore, the incoming officer is responsible for reporting any irregularities they observe in the previous officer's handling of business. In emergency situations where an officer suddenly needs to relinquish charge, the next senior officer present takes over, ensuring continuity and safeguarding government assets.

This rule directly affects all government employees who handle cash, stores, or other valuable assets as part of their job. It's particularly relevant for those in finance, procurement, and administrative roles. Adhering to Rule 286 ensures transparency, accountability, and protects both the government's interests and the employees involved in the transfer of charge.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

  • •Cash Book/Imprest account must be closed and balances recorded with signatures of both relieved and relieving officers.
  • •The relieving officer must report any irregularities observed in the conduct of business.
  • •In case of sudden relinquishment, the next senior officer takes charge.
  • •The officer taking charge must report to their superior if they are not a Gazetted officer, especially regarding cash in hand.

Practical Example

Mr. Sharma, a cashier in the Rural Development Department, is being transferred. Ms. Verma is taking over his responsibilities. On the day of the transfer, they jointly close the cash book. The closing balance is Rs. 15,750.00, and there are 10 unused receipt books. Both Mr. Sharma and Ms. Verma sign the cash book, acknowledging the transfer of these assets.

During the handover, Ms. Verma notices a discrepancy in the petty cash vouchers from the previous month. Some vouchers lack proper authorization. She brings this to the attention of her superior, Mr. Patel, as per Rule 286(ii). Mr. Patel then initiates an internal audit to investigate the matter further, ensuring accountability and preventing future occurrences.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What happens if the relieving officer refuses to sign the cash book?▼
The relieving officer should document the reasons for refusal and immediately report the matter to their superior officer. An investigation should be conducted to resolve the discrepancy.
Does Rule 286 apply to the transfer of digital assets or online accounts?▼
While Rule 286 specifically mentions cash and stores, the principles of accountability and proper handover should be applied to digital assets and online accounts as well. A separate record of usernames, passwords, and access rights should be maintained and transferred securely.
What is an 'imprest account'?▼
An imprest account is a small fund of money kept for minor or petty expenses. It is replenished periodically to maintain a fixed balance.
What if the senior officer taking charge in an emergency is unfamiliar with the specific duties?▼
The senior officer should take charge to secure the assets and records. They should then seek guidance from other experienced personnel or their superior to ensure the continuation of essential functions.
Is a physical handover mandatory, or can it be done remotely?▼
A physical handover is generally preferred, especially when dealing with physical assets like cash and stores. However, in exceptional circumstances where a physical handover is not possible, a detailed virtual handover with proper documentation and verification is acceptable, with approval from higher authority.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Test Your Knowledge

Question 1 of 3

According to Rule 286 (2) of GFR 2017, what must be recorded in the Cash Book or imprest account at the time of transfer of charge?

Related Rules

Rule 271General Financial Rules 2017 (amended July 2024) - Rule 271 - Chapter 10Rule 109General Financial Rules 2017 (amended July 2024) - Rule 109Rule 146General Financial Rules 2017 (amended July 2024) - Rule 146 - Chapter 6Rule 169General Financial Rules 2017 (amended July 2024) - Rule 169 - Chapter 6Rule 215General Financial Rules 2017 (amended July 2024) - Rule 215 - Chapter 6

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