Service Rules and Financial Rules Applicable to Jammu & Kashmir
Service Rules and Financial Rules applicable to Jammu and Kashmir tests the rules governing appointment, pay, leave, discipline, retirement and spending by J&K government offices. Questions are rule-based and often ask which authority can sanction what.
Service rules
- J&K Civil Services Regulations (CSR) and related service rules govern pay, leave, pension and other conditions.
- Recruitment and promotion follow the applicable recruitment rules and reservation policy.
- Probation, confirmation, seniority and transfer are rule-bound; disciplinary action follows the prescribed procedure and appeal rights.
- Conduct rules regulate outside employment, gifts and political activity.
Financial rules
- J&K Financial Rules (Volumes I and II) and Treasury Rules govern receipts, payments, sanctions and custody of money.
- Every expenditure needs a sanction by the competent authority, budget provision and DDO certification.
- GPF, pension and other retirement benefits are processed under the relevant J&K rules.
- Audit objections must be replied to within the prescribed time; losses are fixed after due process.
Worked example
A DDO wants to pay a TA/DA claim. The sequence is: sanction by the competent authority, verification that budget is available, DDO certification, voucher with tickets and certificates, treasury or PAO payment, and entry in the accounts. Skipping the budget check makes the payment unauthorised even if the claim is genuine.
Traps
- Assuming any officer can sanction any amount.
- Treating GPF as Consolidated Fund money.
- Ignoring the difference between service rules and financial rules.
- Using expired rates or unrevised allowances.
- Answering from general central rules when the question names J&K rules.