General Financial Rules of Bangladesh

General Financial Rules of Bangladesh is inherited from the General Financial Rules of British India. General Financial Rules (GFRs) are a compilation of rules and orders of the Government of Bangladesh to be followed by all while dealing with matters involving public finances. These rules and orders are treated as executive instructions to be observed by all Departments and Organisations under the Government and specified Bodies except otherwise provided for in these Rules.

General Financial Rules of Bangladesh

General Financial Rules of Bangladesh


Compilation of General Financial Rules was first published during British rule. In Pakistan, the compilation was revised in 1951 incorporating all orders issued by the Government of Pakistan after 14th August 1947. In addition to the Compilation of General Financial Rules which was applicable to erstwhile Central Government, there was also a compilation of East Pakistan Financial Rules applicable to the then East Pakistan.

None of the compilations were statutory rules but was essentially executive orders of the President/Governor-General in the case of Central Government and executive orders of the Governor in the case of the Provincial Government.

Two sets of financial rules are not required since there is no provincial Government in Bangladesh. Moreover, substantial and fundamental reforms in financial management carried out in Bangladesh since independence have neither been incorporated in the above rules nor the inapplicable ones deleted.

Incorporation of the post-liberation reforms in the financial rules is a too comprehensive, time-consuming and arduous job to be performed within the normal set-up of the Finance Division. The task of updating all financial regulations, i.e., Account Code, Financial Rules and Treasury and Subsidiary Rules was therefore assigned to Reforms in Budgeting & Expenditure Control Project of the Finance Division which is a major project for implementing reforms in Government budgeting, accounting, expenditure control and financial management system.

As part of the terms of reference of the Project, the Account Code has already been updated. The Compilation of General Financial Rules has been revised and the Treasury Rules are also in the process of revision.

One of the salient features of the revised Compilation of General Financial Rules is that it amalgamates the above mentioned two sets of rules in a single document. This Compilation incorporates the main provisions of all orders, memoranda and circulars relating to financial matters issued by the Government since independence.

The present Compilation has been approved by the President. With the publication of this approved Compilation of General Financial Rules, the two sets of rules now in operation i.e., the existing Compilation of General Financial Rules and Bangladesh Financial Rules will become inoperative and shall have no effect.

All departments and Government functionaries will henceforth use and follow this revised version of the Compilation of General Financial Rules. Departmental authorities should observe these rules, supplemented by the special orders and instructions, if any, contained in their departmental regulations. The rules contained in this Compilation are in addition to the Account Code and Treasury Rules which will continue to be operative in their respective spheres.

All efforts have been made to make the rules comprehensive. If during the application of these rules, any omission is detected, the matter may be immediately referred to the Finance Division.

Dhaka 7th June 1998

Dr Akbar Ali Khan
Secretary Ministry of Finance
Finance Division

Dr Akbar Ali Khan
Dr Akbar Ali Khan





1. The rules contained in this volume, which are essentially executive orders of the President, describe primarily the financial powers of different authorities subordinate to the Government and the procedure prescribed by the President, which should be followed by them in the securing and spending of the funds necessary for the discharge of the functions entrusted to them. Departmental authorities should follow these rules, supplemented or modified by the special rules and instructions, if any, contained in their departmental regulations and other special orders applicable to them.


2. Unless there be anything repugnant in the subject or context, the terms defined in this Chapter are used in these rules in the sense hereby explained–

(i) Accounts Officer- means The Controller General of Accounts and an Accounts Officer subordinate to the Controller General of Accounts and includes Thana Accounts officer, District Accounts Officer, Regional Accounts Officer and Chief Accounts Officer.

(ii) Appropriation- means the assignment to meet specified expenditure of funds at the disposal of the assigning authority.

(iii) Auditor General– means the Comptroller and Auditor General of Bangladesh.

(iv) Bank– means the Bangladesh Bank or any of its offices or branches and includes any Branch of Sonali Bank acting as an agent of Bangladesh Bank in accordance with the provision of Bangladesh Bank order, 1972.

(v) Competent Authority- means the Government or any other authority to which the
relevant powers may be delegated by the Government.

(vi) Controlling Officer- means the head of a department or other departmental officer who is entrusted with the responsibility of controlling the incurring of expenditure and/or the collection of revenue by the authorities subordinate to the department.

(vii) Constitution– means the Constitution of the People’s Republic of Bangladesh.

(viii) Controller General of Accounts– means the Controller General of Accounts of Bangladesh.

(ix) Drawing Officer– means a Government Servant who has been authorised to draw bills to pay for services rendered or supplies made to Government.

(x) Finance Division– means the Finance Division of the Ministry of Finance.

(xi) Financial Year– means the year beginning on the 1st of July and ending on the 30th
June following.

(xii) Government– means the Government of the People’s Republic of Bangladesh.

(xiii) Head of a Department- (1) means any authority declared to be such with reference to Rule 2(10) of the Supplementary Rules, if the declaration is made in general terms and not with reference to certain specified rules only, and (2) includes any other officer declared to be such by the competent authority.

(xiv) Non-recurring expenditure– means expenditure sanctioned as a lump sum charge, whether the money be paid as a lump sum or by instalments.

(xv) Primary unit of appropriation- means a lump sum of money placed by the Government at the disposal of a subordinate authority.

(xvi) Principal Accounting Officer – means the Secretary or the Secretary-in-charge of a Ministry or Division.

(xvii) Public Accounts – means the Consolidated Fund and the Public Account of the Republic as defined in Article 84 and 86 of the Constitution.

(xviii) Public Works – means Civil Works including Roads and Highways, Housing and Settlement and Public Health Engineering.

(xix) Public Works Department– means the Department of the Government in specific administrative charge of public works.

(xx) Re-appropriation – means the transfer of funds from one unit of appropriation to another such unit.

(xxi) Recurring Expenditure – means all expenditure which is not non-recurring.

(xxii) Subordinate Authority – means a Department of the Government or any authority subordinate to the President. (xxiii) Treasury Rules – means the Treasury Rules of the Government.

3. Heads of departments have been authorised to declare any Gazetted officer subordinate to them to be the head of an office for the purpose of these and other financial rules of Government.


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