BF Rules 64Chapter 4 · Powers of sanction

Section 64 · Section 64

The orders contained in the preceding Rule do not apply to loss of cash in treasuries, whether in the course of remittance or out of treasury balance, small coin depot or currency chest. Individual cases of such losses should be reported to the Finance Department and its specific approval obtained before any item can be written off in the accounts of the State Government.Note 1. - The Government of India have decided with concurrence of the State Government and the Comptroller and Auditor General, that, in general, losses sustained by the Union Government through the negligence or culpability of the staff paid by the State Government, and vice versa, should be borne as they occur i.e., by the Union Government, if the loss occurs in connection with Central transactions and by the State Government, if it is on account of State transaction.In cases where recoveries are made in cash, e.g., by deductions from pay or otherwise, from the persons responsible for a loss, the entire amount recovered should be credited to the Government which, under the above arrangement, would bear the loss for this purpose. Recoveries made indirectly e.g., by stoppage of increment or promotion as a measure of punishment, should not be treated as recoveries made in cash. Where the staff is paid for by one Government and the loss is borne by another Government a copy of the orders regarding the action taken against the persons responsible for the loss should be communicated by the former to the later.[Note 2. - As soon as a loss on account of withdrawal of money from treasury connected with the Defence Service Payments, comes to light, the Civil authorities will carryout the necessary investigation under their own procedure and communicate the result thereof, together with their findings and orders regarding action taken against the official responsible for the loss to the concerned administrative authority of Defence Service under intimation to the Controller of Defence Accounts concerned for the preparation of loss statements and its submission to the competent financial authority for regularisation.] [Inserted by C.S. No. 38 dated 28.4.1950.]Remission of Disallowances by Audit and Writing off of over-payments made to Government Servants

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