On this page 10 sections
- Charge report at a glance
- What is a charge assumption report in Pakistan?
- Charge assumption report vs charge relinquishment report
- When is a charge report submitted?
- Who signs the charge report?
- Charge report format: what to write
- How to fill and submit a charge report
- Where the charge report goes
- Mistakes to avoid with a charge report
- Frequently asked questions
A charge assumption report is the certificate a government servant signs when he takes over a new post in Pakistan, and it is the document on which his pay for that post starts.
In Urdu: چارج رپورٹ / سنبھالنا اور چھوڑنا۔
Its twin is the charge relinquishment report, signed when he gives up a post. This guide explains both reports: the format, what to write in each field, who signs, when to submit, and where the copies go.
Charge report at a glance#
The table below gives the basic facts. The wording comes from the charge report forms used by the Education Department and other departments, and from federal transfer notifications.
| Item | Detail |
| Full name | Charge Assumption Report and Charge Relinquishment Report |
| Used for | First appointment, transfer, promotion, return from leave or deputation, additional charge, retirement |
| When submitted | On the same day the charge is taken over or made over |
| Who signs | The officer taking over or making over the charge; the head of office countersigns and forwards it |
| Copies go to | The Account Officer (AGPR or District Accounts Officer), the administrative department, the officer’s personal file |
| Key detail | Whether charge was taken over in the forenoon (FN) or the afternoon (AN) |
What is a charge assumption report in Pakistan?#
A charge assumption report in Pakistan is the written certificate by which a government servant records that he has taken over the charge of a post, on a stated date, in the forenoon or the afternoon, under a stated order.
It is the document on which the Account Office starts the officer’s pay for the post. The Accountant General Pakistan Revenues (AGPR) for federal officers, or the District Accounts Officer for provincial officers, acts on the charge report to start or stop pay.
The charge report is also the department’s record of who held the post from which date. If a question arises later about who was responsible for a post on a given date, the charge report is the proof.
The charge report and the joining letter are two different documents. A joining letter is the officer’s letter to the head of office saying he has joined. The charge report is the formal certificate of taking over or making over the charge.
A joining report is normally accompanied by the charge report.

Charge assumption report vs charge relinquishment report#
The two reports are the two halves of one handover. One officer gives up the charge, and the other takes it over. Both reports are made on the same day, and both record the same order, the same date and the same forenoon or afternoon.
| Item | Assumption report | Relinquishment report |
| Who signs it | The officer taking over the post | The officer giving up the post |
| What it certifies | “I have taken over the charge of the post” | “I have made over the charge of the post” |
| Effect on pay | Pay for the new post starts | Pay for the old post stops |
| When used | First appointment, transfer, promotion, return from leave or deputation | Transfer, promotion, retirement, proceeding on leave |
| Sent to | The Account Officer and the administrative department | The Account Officer and the administrative department |
On a transfer, the officer signs two reports: a relinquishment report at his old post and an assumption report at his new post. On a first appointment, he signs only an assumption report, because there is no old post to give up.
On retirement, he signs only a relinquishment report.
When is a charge report submitted?#
A charge report is submitted on the same day the charge is taken over or made over. The gazetted officers’ form says the certificates “should be at once filled up and dispatched by the same date”.
The Federal Board of Revenue tells its officers to send the charge relinquishment and assumption reports “immediately after relinquishment/assumption of charge”.
A charge report is submitted on six occasions.
- First appointment: the new appointee signs an assumption report when he takes over his first post.
- Transfer: the officer signs a relinquishment report at the old station and an assumption report at the new station. A transfer application is the request for the transfer; the charge reports are the record that the transfer took effect.
- Promotion: the officer gives up the old post and takes over the new post, so he signs both reports.
- Return from leave or deputation: the officer signs an assumption report when he resumes duty.
- Additional charge: the officer signs an assumption report for the extra post, and a relinquishment report when the additional charge ends.
- Retirement or proceeding on leave: the officer signs a relinquishment report when he gives up the post.
Who signs the charge report?#
The officer taking over or making over the charge signs the charge report. The certificate is in his own words: “Certified that I [name] have this day [date] after noon/fore noon taken over/made over the charge of the post.”
Both officers are present at the handover. The form says the charge is taken over or made over with “both officers being present”, so the relieving officer and the relieved officer are both there when the charge changes hands.
The head of the office then countersigns and forwards the report. The head of office adds an endorsement number and date, and sends the charge reports “for information and necessary action” to the Account Officer, the administrative department and the officer’s personal file.
The head of office also signs a second certificate. It says: “On [date] forwarded a Certificate declaring that the charge of the [post] has been taken over/made over by [name] after noon/fore noon on [date].” That certificate carries the head of office’s signature with seal.
Charge report format: what to write#
The format varies a little from department to department, but the certificate wording is the same across the forms. The table below lists every field on the gazetted officers’ form.
| Field | What to write |
| Name of the officer | Full name, as in the service record |
| Post and BPS | The post taken over or made over, with its Basic Pay Scale |
| Date | The date of taking over or making over the charge |
| Forenoon or afternoon | Whether the charge was taken over in the forenoon (FN) or the afternoon (AN) |
| Order | The authority, order number and date under which the transfer, promotion or appointment was made |
| Transferring from / to | The old post and station, and the new post and station |
| Signature | Signature of the officer taking over or making over the charge |
| Endorsement | Office endorsement number and date, signed by the head of office with seal |
The school form used in Khyber Pakhtunkhwa adds three more fields: the officer’s father’s name, his residential address, and the name of the school.
The head of the school then confirms in writing that the charge has been handed over and that all required documents have been received and filed.
Write the order number and date exactly as they appear in the transfer or appointment order. The Account Office matches the charge report against that order, and a wrong number delays the pay.

How to fill and submit a charge report#
Fill and submit the charge report in six steps, on the day the charge changes hands.
- Take the form: get the charge report form from your office. Gazetted officers use the gazetted officers’ form; other staff use their department’s form.
- Fill the certificate: write your name, the post and BPS, the date, and whether you took over or made over the charge in the forenoon or the afternoon.
- Quote the order: write the authority, order number and date of the transfer, promotion or appointment order, and the old and new posts.
- Sign it: sign the certificate. Both officers should be present at the handover.
- Get the head of office to forward it: the head of office adds the endorsement number and date, signs with seal, and sends the report to the Account Officer and the administrative department.
- Keep a copy: keep a copy for your own record, and check that a copy reaches your personal file.
Where the charge report goes#
The charge report is sent to the offices that need to act on it. The list below is the standard list from the forms and from federal transfer notifications.
- Account Officer: the AGPR office for federal officers, or the District Accounts Officer for provincial officers. This is the office that starts or stops the pay.
- Administrative department: the Secretary of the department concerned, and the head of the attached department or directorate.
- Establishment Division: for federal officers, a copy of the charge relinquishment and assumption notification goes to the Establishment Division.
- Personal file: a copy goes to the officer’s personal file, so the service record shows the date he took over or gave up the post.
- The officer concerned: the officer keeps a copy for his own record.
For a school teacher in Khyber Pakhtunkhwa, the copies go to the District Education Office, the Sub Divisional Education Office, the District Account Office, the head of the school, and the teacher’s own record.
Mistakes to avoid with a charge report#
- Submitting it late: the form says the certificates should be filled up and dispatched on the same date. A late charge report delays the pay, and the pay for the days in between is disputed.
- Leaving out forenoon or afternoon: the form records whether the charge was taken over in the forenoon or the afternoon, because that decides from which day the officer draws the pay of the post. An officer who assumes charge in the forenoon draws the pay from that day; one who assumes it in the afternoon draws it from the next day.
- Writing the order number wrong: the Account Office matches the charge report against the transfer or appointment order. A wrong order number or date sends the report back.
- Confusing the charge report with the joining letter: the joining letter says you have joined; the charge report certifies that you have taken over the charge. The Account Office acts on the charge report, not on the joining letter alone.
- Not keeping a copy: if the charge report is lost in transit, the copy in your personal file and the copy you kept are the proof of the date you took over the post.
- Signing without the other officer present: the form records that both officers were present. A handover made without the relieved officer present should be recorded with the head of office, not signed as if both were there.
Frequently asked questions#
When is a charge report submitted?
A charge report is submitted on the same day the charge is taken over or made over. The gazetted officers’ form says the certificates “should be at once filled up and dispatched by the same date”.
Federal departments say the same thing in their own words. The Federal Board of Revenue tells its officers to send the charge relinquishment and assumption reports “immediately after relinquishment/assumption of charge”.
Who signs the charge report?
The officer taking over or making over the charge signs the charge report. The certificate is in his own words, and he signs it on the day the charge changes hands.
The head of the office then countersigns and forwards it, with an endorsement number and date, to the Account Officer, the administrative department and the officer’s personal file. Both officers are present at the handover.
What is the difference between a charge report and a joining letter?
A joining letter is the officer’s letter to the head of office saying he has joined the post.
A charge report is the formal certificate that he has taken over or made over the charge of the post, on a stated date, in the forenoon or the afternoon, under a stated order.
The Account Office acts on the charge report to start or stop the pay. A joining report is normally accompanied by the charge report, and the two go together to the Account Officer.
What does forenoon and afternoon mean in a charge report?
Forenoon (FN) means the charge was taken over or made over before noon. Afternoon (AN) means it was taken over or made over after noon.
The distinction decides from which day the officer draws the pay of the post. An officer who assumes charge in the forenoon draws the pay from that day; one who assumes it in the afternoon draws it from the next day.