HPFR 2009 Rules 38 to 42 | Control of Expenditure, Savings & New Service Explained

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📘 HPFR 2009 – Rules 38 to 42 Explained in Detail:
In this video, we cover everything you need to know about Control over Expenditure, Liability Registers, Savings, and Expenditure on New Services as per the Himachal Pradesh Financial Rules 2009 (HPFR 2009).

👉 Covered Topics:
🔹 Rule 38 – Maintenance of Liability Register for Expenditure Control
🔹 Rule 39 – Role of HOD in Estimating Savings or Excess
🔹 Rule 40 – Control of Expenditure Against Grants or Appropriations
🔹 Rule 41 – Surrender of Savings before Financial Year Close
🔹 Rule 42 – Expenditure on New Service or Scheme

🎯 This video is perfect for:
✅ HPF&AS Exam Aspirants
✅ HP Govt. Employees for Departmental Knowledge
✅ Students preparing for Government Finance & Accounts

💡 Why Watch?
We break down each rule with simple explanations, practical examples, and exam-focused clarity to help you build strong conceptual understanding for the HPF&AS exam.

🔗 Explore the full HPFR 2009 Playlist here:
👉    • HPFAS Prep Podcast – Himachal Pradesh Fina...  

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