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AP Employees Knowledge Hub

Financial Rules

AP Financial Code & Financial Rules

Drawing and disbursing officers work with financial rules every day. This knowledge centre organises the subject by the actual sequence of a transaction: budget, sanction, bill, payment, accounting and audit.

Related calculatorsSearch Government OrdersFAQs on this subject

Always verify the latest Government Order / official notification before taking action.

Framework

  • AP Financial Code
  • AP Treasury Rules
  • Budget Rules
  • Government expenditure

Sanctions

  • Financial sanctions
  • Administrative sanction
  • Technical sanction
  • Delegation of powers

Bills and payments

  • Bills
  • Contingent expenditure
  • Abstract Contingent Bills
  • Detailed Contingent Bills
  • Advances
  • Imprest

Receipts, deposits and assets

  • Receipts
  • Deposits
  • Loans and advances
  • Government property
  • Stores
  • Procurement
  • Works expenditure

Control and accountability

  • Internal control
  • Audit
  • Financial accountability
  • Recovery of overpayments

Practical examples

Worked through in the order an office would actually handle the case.

Contingent expenditure — from sanction to adjustment

  1. 1Confirm budget provision under the correct head of account.
  2. 2Obtain administrative sanction from the competent authority within delegated powers.
  3. 3Follow the prescribed procurement procedure and record it in the file.
  4. 4Prepare the contingent bill with vouchers and certificates.
  5. 5Where an abstract contingent bill is drawn, submit the detailed contingent bill within the prescribed period.
  6. 6Record the expenditure in the register and reconcile with treasury figures.

Explanation / Practical interpretation

The explanations on this page are a practical reading of the subject to help employees and offices act correctly. They are not a substitute for the official rule or Government Order, which alone is authoritative.