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BILL FORMS:
[G.O.Ms.No. 87 Finance [TFR] Department dt. 31-1-2002 w.e.f. 1-4-2002
[a] All Loans and Advance like FA, G.P.F., A.P.EW.F., GIS, FBF, HBA, MCA, MA,
CA etc—APTC FORM 40A shall also be used as Annexure to APTC FORM 40
for GPF withdrawals.
[b] Pay Advance/ TA Advance
[c] Advance for Medial Expenses
Drawl of pay and allowances for both Gaz. And Non-Gaz., Encashment of
leave, Leave Salary, Educational concessions.
1
A.P.T.C. Form 62
2
STANDARDISATION OF OBJECT HEADS
CLASSIFICATION OF REVISED OBJECT HEADS
[AS PER G.O.Ms.No.664, Fin.(BG I)Dept.Dt.27-10-01. W.E.F.01-04-2002
& Cir.Memo.No.23929/A/1987/BG.I/2005 dt. 20-9-2005 of Finance (B.G.I) Department]
3
DESCRIPTION OF OBJECT HEADS
011 pay
012 Allowances
013 DA
014 Sumptuary Allowances
015 I.R.
016 H.R.A.
017 Medical Reimbursement
018 Encashment of E.L.
019 L.T.C.
030 O.T.
4
131 Will include Service Postage, Tele-
-grams and Telephone Charges
133 Water and Electricity charges
240 Petrol, Oil & Lubricants Will include expenditure on petrol, oil
and lubricants of all office and functinal
vehicles
250 Clothing, Tentage & Store Will include expenditure on cloting &
Tentage of Police and Paramillitary
establishment
340 Scholarships & Stipends Will include all scholarships & Stipends.
7
MAJOR HEAD OF ACCOUNTS
2. RECEIPT HEADS:
1 Interest 0049 31
4 Power 0801 95
10
3. DEPOSIT HEADS:-_______________________________________________________
Sl.No. Description of Deposit Head of Account
4. STAMPS:
RECEIPT OF STAMPS:
REFUND OF STAMPS:
1] Regular 8009-01-101-01
2 Class-IV 8009-01-101-05
3 CSS 8009-01-101-03
4 A.I.S. 8009-01-104-01
12
Head of Account for Rent:
0216 - Housing
01 - Government Residential Building
800 - Other Receipts
Head of Account for Remitting sale proceeds of Old furniture and news paper:
0070 - Other Administrative Services
800 - Other Receipts
80 - Sale proceeds of Dead stock and waste papers
Head of Account for Drawal of permanent advance for the first time:
8672 - Permanent Cash imprest
101 – Civil
Head of Account for remittances under lapsed deposits as per G.O.43 dt.22-04-2000:
Major head – Departmental receipt head
Head of Account for Pension and leave salary contribution in respect of Foreign service)
Leave salary
0070 – O.A.S.
800 - Other receipts
01 - leave salary contribution of officers on foreign service
14
Pension Contribution
0071 – Contribution and Recovery towards Pension & other Pensionery benefits
01 - Civil
101 - Subscription and contribution
01 - Contribution of officers on foreign service
Head of Account for sale proceeds on land)
HEAD OF ACCOUNT:
I. 8009 - STATE PROVIDENT FUND
01 CIVIL
101 GENERAL PROVIDENT FUND
01 GPF REGULAR
15
II. 8009 - STATE PROVIDENT FUND
01 CIVIL
101 GENERAL PROVIDENT FUND
03 GPF C.S.S.
VII. GIS
8011 - Insurance Pension Fund
107 - State Govt. Employees Fund
02 - GIS
002 - Principal
16
COMMON REQUIREMENTS ON ALL TYPES OF BILLS
1. The bill should be signed by the DDO with dated signature
[Authority :SR 1 OF TR 16 of A P Treasury Code Vol-I]
2. The correct classification up to 7 tier head of account i.e. Major head, sub Major Head,
Minor head, sub minor head, group head, detailed head, sub detailed head are to be
noted on the bill
[Authority: SR 2(a) of TR16 A.P. Treasury Code Vol-I]
3. Information about the nature /period of claim should be noted in the bill.
[Authority SR 2(a) of TR 1 A.P. Treasury Code Vol - I]
4. The bill is to be preferred in printed and in the revised APTC forms with relevant
Certificates should be recorded at the appropriate place, but not in a separate sheet.
[Authority: SR 2(b) of TR 16 A.P. Treasury Code Vol-I]
6. The bill should contain the office seal of the department affixed on the left side top
corner
[ Authority: SR 2(c) of TR 16 A.P.Treasury Code Vol-I]
7. The bill should contain protective endorsement in red ink, be written vertically beside
the classification on the bill
[Authority: SR 2(c) of TR 16 of A.P.Treasury Code Vol-I]
10. The bill should contain discharge endorsement and pass order in figures and words
duly rounding off the amount to the nearest rupee.
[Art 45 of A P Financial Code Volume-I]
11. The alterations/corrections and erasures should be attested with full signature of the
DDO
[Authority: SR 2(d) of TR 16 A.P.Treasury Code Vol-I]
13. The specimen signature of the DDO should tally with the specimen signature available
with Treasury
[ Authority: Inst.1 and 2 of TR 29 A.P.Treasury CodeVol-I]
14. The specimen signature of DDO duly attested should be obtained in triplicate and
preserve one copy with the Bill passing Accountant, another copy with the Sub-
Treasury Officer and third copy with the ATO/DD for verification of the specimen
Signature of the DDO. To that effect a rubber stamp should be affixed on the bill under
authentication by the STO.
17
[ Authority: SR 2(h) of TR 16 A.P.Treasury Code Vol-I]
15. The claim should be covered under proper sanction by the competent authority,
wherever required.
[Authority: Art.3 (a) and 38 of A P Financial Code Volume-I
read with SR 2(a) of TR 16 A.P. Treasury Code Vol-I]
16. Sufficient funds are to be provided in the current financial year / re-appropriation from
the Competent authority
[Authority: Art 3(b) and 38 of A P Financial Code Volume-I]
17. Ink signed orders of sanctioning the expenditure leading to the drawl of money from
exchequer is to be enclosed in original to the bill (stencil or facsimile signatures are not
permissible)
[Authority: Art .45 of A P Financial Code Vol-I and Govt. Memo.No.20721-
A/434/TFR-i.dt.25-08-2004 of fin(TFR I) Dept communicated by the DTA,AP,
Hyderabad Memo.No.M1/16084/04.dt.31-08-2004.
18. The validity of a sanction order is within one year from the date of sanction or otherwise
the same will be lapsed and requires renewal for the expenditure when it was not met
from Contingency fund.
[Authority: Art.50 of A P Financial Code Vol-I]
19 The sanction is for a specified budget financial year, then the claim should be preferred
within that financial year otherwise it will be lapsed by 31st March of that financial year.
The budget memoranda should be noted on the bill in the space provided for it.
[Authority: Art.50 of A P Financial Code Volume-I]
20. The DDO should furnish Non-drawl certificate stating that the claim has not been
Preferred and paid previously
[Authority: SR 14 under TR 16 A.P.Treasury Code Vol-I]
22. The bills to be drawn by a Non-Gazetted Govt. Servant should be got countersigned by
the competent authority
[Authority: S.R.7 T.R. 16 A.P. Treasury Code Volume-I]
24. All bills should be presented through TBR in A.P.T.C. Form 70 No bill should be received
at treasury without entry in TBR.
Authority: T.R. 16 Ins. 33 A.P.Treasury Code Vol-I ]
25. The cancelled bill should be enclosed to the present bill along with
reply against the objection raised by the Treasury.
[Authority: DTA’s L.Dis.No.1727774/TM-IIC/64 Dated: 28-10-74.]
26. The claim is not admissible before the expiry of the month in respect of Pay and
Allowances
[ Authority: Art.72 of A P Financial Code Volume-I ]
27. A Treasury officer shall not honor a claim, which he considers to be disputable, he shall
refuse the claim and refer it to AG. A Treasury Officer should not under take on behalf
of the claimant any correspondence with any authority in regard to a claim, which
consider being disputable.
18
[Authority: TR 18 of AP Treasury Code Volume-I ]
28. A Govt. Servant shall not place any Private money in a cash chest for keeping the
Money received in his Official capacity, as such the money found to be in excess should
be credited to Govt. Account.
[ Authority: S.R. 7 (d) T.R.10 A.P.Treasury code Vol-I ]
29. Not to utilize the private money to Government purpose As per Art. 3 and 38 of A.P.
Financial Code volume-I, precludes the use of personal/Private money for
Government/public purpose. Hence the question of reimbursement does not arise
When such expenditure is not authorized by the competent authority in terms of
Chapters I and IV of A.P.F.C. Volume-I, such bills claiming the amount should be
Dishonored.
[Authority: Govt. Memo. No. 1109/44/TFR/A2/91-2 dt. 30-3-91 of F&P FW.TFR]Dept.
30. The above restriction is exempted for payment of Telephone, postage bills subject to
the condition that“ paid receipts” have to be enclosed to the bill duly noting that they
were paid by the DDO, on that undertaking given by the DDO the Bills can be passed
for payment only by means of Cheque/ Demand draft
[Authority: Memo. No. 2326/B/35/A1/ Admn.I/98 of F&P (Fin Wing Admn.I) Dept.,
dt.19-3-98]
31. Separate bill should be prepared for the expenditure debitable to each Major head
[ Authority: S.R.2(e) T.R.16 A.P.Treasury Code Vol-I ]
32. Cello tape should be affixed by the DDO both on words and figures
indicating amount of bill to avoid interpolation of amounts
33. The Treasury Officer should also affix the cello-phone tape on the pass order both on
words and figures.
19
PAY AND ALLOWANCES
1. The claim is not admissible before expiry of month.
[ Authority: Art 72 of A P Financial Code Volume-I ]
2. All enclosures to the Pay Bill should be in ink signed by the competent authority.
6. Separate bills for permanent and temporary establishment and separate bills for
Plan and Non Plan shall be presented
Authority: SR 7 of TR 16 A.P.Treasury Code – I ]
7. Correct schedules in respect of all deductions like GPF, Class IV GPF, CSS,
APGLI, PT, GIS, all loans and advances,Interest on loans except FA, Spl.FA &
EA, interest on loans, IT etc., are to be enclosed in Prescribed proforma in
triplicate duly signed by the DDO separately. Employee I.D. Number should be
noted in all employee related claims and all schedules.
[Authority: SR 2(1) of TR 16] and [Rule 10 of GPF Rules and Govt Act No
87789/B/dt 21-5-68] A.P.Treasury Code Volume – I.]
10. Gross and Net amount of the bill should agree with the total recoveries
11. The Accountant concerned is totally responsible for Arithmetical accuracy of the
bill.
[Authority: SR 7 of TR 16 A.P.Treasury Code Volume-I ]
20
12. Certificate for the drawl of HRA and other compensatory allowances should be
furnished
[ Authority: Note 2 of SR 4 under FR 44
13. If, the bill relates to leave salary, the period of leave, nature of leave should be
noted in the bill duly Supported by leave sanction orders issued by the
competent authority . The leave already availed and balance of leave at their
credit should be noted in leave proceedings.
[Authority: G.O.Ms.No.384 F & P (FW TR I) Dept.dt.05-11-1977]
16. Number of posts in each category/designation/ scale of pay and pay drawn by
the Individual to be tallied with reference to entries in fly leaves besides
maintaining SLO Register for observation of cadre strength.
[ Authority: Article 72 of A P Financial Code Volume –I]
17. G.O. No. and Date in which the Permanent/ Temporary Estt. Of the Drawing
Officer is to be noted on the Top of the bill in the Red Ink, TBR No. and Date
should be noted at appropriate Column and also indicate Plan and Non
Plan on the bill. [ Authority: S.R.7 T.R. 16 A.P. Treasury Code Vol-I]
18. Sanction of continuance of Temporary Post with the period should be noted in
the bill
[ Authority: S.R.7 T.R. 16 A.P.Treasury Code Vol-I ]
19. Certificate should be furnished in respect of the persons whose names have
been omitted in the pay bill with reasons.
[Authority: S.R.9 T.R. 16Treasury Code Vol-I ]
20. The claim in respect of each item Under Pay, DA, HRA, CCA etc., in the bill shall
be rounded off to the nearest rupee.
[ Authority: S.R.2 (g) T.R.16 Treasury Code Volume – I and Art.321 and 322
of A.P. Financial Code Volume-I ]
22. The pay bill for the month of February shall contain the certificate regarding
recovery of Income Tax.
23. A certificate to the effect that the APEWF Contribution @ 20/- for all cadres shall
be deducted in the March Salary bill payable on April may be appended.
[ Authority: Note under Art.325 of A.P.Financial Code Volume-I ]
24. The DTOs is empowered to return the DDOs Salary bill of April payable in May
every financial year due to Non-accompany of P.A. Acknowledgement Form.
21
25. The pay bill relating to the month of MAY payable in JUNE should contain the
Service verification Certificate for the year ending 31st March
[Authority: Note under Art 325 of A P Financial Code Volume-I ]
26. In the Pay bill for the month of December, recovery of flag day fund @ Rs.20/-
from NGOs and @ Rs. 50/- from Gazetted Officers may be effected. This should
be shown in the salary bill form in Non Govt. deductions column.
(G.O.Ms.No.299 Home (Gen. C) Dept.dt.18-12-2007)
28. The entries in respect of all kinds of bills should be noted in the flyleaf in
respective ledger sheet of the individual and cadre strength particulars with
regard to Duty pay-leave salary subsistence allowance and vacancy particulars
should be noted in the S.L.O. Register along with token number and date.
29. In respect of claims of fresh appointments the relevant orders of the selection
authority /Government and appointing authority should be obtained and bill is to
be presented in duplicate and entry is to be made in the first appointments watch
Register.
30. In case of 1st salary bill of a newly recruited employee, a certificate to the effect
that the Physical fitness certificate has been obtained and filed in the DDOs
office.
31. In case of 1st pay bill of a newly recruited employee an amount of Rs 50/- is to
be recovered towards APEWF subscription compulsorily.
32. In case of first salary bill of a new employee, a certificate to the effect that the
appointment was made in accordance with the provisions contained in Section 4
of Act 2 of 1994 issued by the appointing authority only. Other wise the pay bill
shall be returned by the treasury officer. The Pay bill should be preferred in
duplicate by the DDO. Original should be passed and the duplicate should be
retained in the treasury, making an entry the separate register maintained for
this purpose.
[ Authority: GO MS NO 68 F&P FW PC-I DEPT DT 24-4-92 &
Memo.No.P2/28950/6 dt. 18-10-96 of DTA AP Hyderabad.
33. Original LPC should be insisted for 1st drawl of salary bill of the transferred
employee duly noting the date of joining of the individual in the post under
proper attestation of the DDO who presents the pay bill.[TR.23of APTC Vol.I]
34. In respect of GIS claims, subscription shall be recovered from the employee
Irrespective of his being on duty, leave or suspension
22
35. No interest on arrears of subscription due, shall be levied, if the non-recovery is
due to delayed payment of salary
36. If an employee is EOL during which no salary is payable, his subscription for the
month for which no payment of salary is made to him, shall be recovered with
interest admissible under the scheme is not more than 3 installments from his
Salary for the months following the month in which he resumes duty after leave.
If an employee dies while on EOL, the subscription due from his shall be
recovered with interest from his family under the scheme.
[5] When one is transferred from one public works division to another or forest
1] If an employee has disappeared leaving his family and if his where aboutsare
not known the family should have lodged a complaint with concerned police
station.
2] The police authorities after due investigation should have issued a report that
the employee has not been traced after all the efforts had been made by the
police
3] The said report of the police in original should be filed by the family preferring
the claims due to the Govt. servant
4] The family should also execute a indemnity bond that all the payments made
will be adjusted against the payment due to employee in case he appears on
the scene and makes any claim
5] While making payments of above dues, the Head of the office will assess all
Govt. dues against the Govt. servant and effect the recovery
23
6] The family can be paid salary due for the duty period of the Govt. servant till
the date of disappearance, the encashment of leave if any due to the legal
heir after lapse of one year from the date of filing of FIR
7] In respect of GPF amount standing at his credit, it shall be paid to the nominee
as per the nomination filed by the Govt. servant after lapse of one year from
the date of filing of FIR
8] After lapse of one year from the date of disappearance, the family pension and
retirement gratuity proposals may be entertained from the family
9] After lapse of seven years from the date of filing of FIR, an application for
compassionate appointment shall only be entertained from the eligible family
member for consideration GOMsNo.378, GAD (SER.A) dept.dt.24-08-99
10] A fresh police report shall be obtained that the missing Govt. employee is not
traceable while considering the application for compassionate appointment
11] The application for compassionate appointment shall be entertained within one
year from the date of completion of seven years from the date of filing of FIR
with police.
12] This benefit shall not be applied to the cases of Govt. servant who had less
than 7 years of service to retire on the date from which the FIR is filed.
13] Who is suspected to have committed fraud, are suspected to join any terrorist,
extremist organization or suspected to have gone abroad, the application for
compassionate appointment shall not be considered.
14] A bond shall be obtained from the dependent at the time of appointment with a
condition that if such missing Govt. employee is alive anywhere at a later date,
the services of the person so appointed are liable for termination.
15] GIS,APGLI and insurance claims shall be settled after completion of 7 years
from the date of filing of FIR
2] The obsequies charges of a Govt. employee who retired from service but
whose pensionery benefits are not yet received shall be drawn and paid by
the DDO from where the employee retired by debiting the amount to 2071-
Pension head.
24
4] The Detailed and Sub-detailed head for Obsequies Charges is 310/318 and bill
should be preferred in A.P.T.C. Form 102
1] Pay Leave Salary and other emoluments of a Government Employee died can
be drawn for the day of death irrespective of the hour a which the death has
taken place.
2] The payment can be made without production of legal heir certificate unless
there is doubt,
3] In respect of N.G.Os, the Pay and Allowances of all kinds including TA relating
to deceased employee can be drawn and paid by the Head of the Office in
which the Government Servant last employed, if the Gross Amount of the
Claim does not exceed Rs. 5,000/-.
4] If the Head of the Office is N.G.O., the Claim should be sanctioned by the
immediate Gazetted Officer.
5] If the amount exceeds Rs. 5,000/- it should be drawn and paid with the
sanction of HOD after obtaining indemnity bond in From VI.
6] One Surety can be accepted upto Rs. 7,500/- if the surety is financially sound
and 2 Sureties are required beyond Rs. 7500/-
3] In all cases where an in-service employee who was covered under the earlier
pension rules joins another organization/department where the same rules
were applicable after submitting a technical resignation, such employee will be
treated outside the purview of the C.P.S.
[Govt. Memo.No.21944/ 379/A2/Pen.I/2005.dt.26-09-2005]
25
INCREMENT ARREAR BILL
1. The incremental arrear bill shall be preferred in A.P.T.C. form 47
5. EOL on MC or for any other cause beyond the Government Servants control or
for Prosecuting higher scientific or technical studies within an understanding to
serve the Government on return of leave for a period of five years shall also
count for increment and this should be one time in entire service. For sanction
of increment for period of EOL, below six months HOD is competent and beyond
6 months the Government is competent authority.
[Authority: FR 26 b (ii) & Cir Memo.No. 21102-B/371/A2/FR.I/98 dt.7-8-98 of
F&P [FW.FR.I] Department.]
6. Increment will be drawn from the 1st of the month in which it is due.
[ Authority: G.O.Ms.No.133, F & P, Dt.13-05-74 and GOMsNo192, F & P Dt.1-
8-74
7. Periods that do not count for increments.
a) EOL on private affairs
b) Period treated as Dies-Non-under FR18
c) Over stayal of Joining Time not regularized.
d) Unauthorized Absence in continuation of authorized absence of leave not
Regularized.
e) Suspension treated as “NOT DUTY”
f) Period of interruption
g) Service rendered at less than the minimum of the time
scale under FR 35
h) Service as apprentice
8. If the increment fallen due during the period of leave(other than E.O.L.) which
was regulated later, the Increment shall be sanctioned from the date of accrual
with the monetary benefit from the date of joining after expiry of leave. In case of
EOL, the increment shall also be postponed accordingly.
10. The increment certificate in APTC form 49 in 15 columns duly signed by the
DDO should be enclosed along with sanction proceedings issued by the
competent authority.
[Authority: SR 13 & 15 OF TR 16 A.P.Treasury Code Volume-I]
26
PAY FIXATIONS & AUTOMATIC ADVANCEMENT SCHEME
2] The pay is also to be re-fixed under FR 31(2) from the date of accrual of
increment in the lower cadre.
3] If the Govt. servant promoted to the higher post after appointment to Automatic
Advancement Scheme (SG & SPP-I) in the lower post on or after 01-07-2003,
the pay of the individual shall be fixed under FR 22(B).
[G.O.(P) No. 241 Fin.(P.C.II)Dept dt. 28-09-2005]
4] If the Govt. servant promoted to the higher post from the lower category with out
getting appointment to the AAS, the pay of the individual shall be fixed under
FR 22(B) by allowing notional increment at the time of fixation
5] When once the pay is fixed under FR 22-B, the provisions of Rule
31(2) shall not be applicable in any case.
6] If a Govt. servant opted to fix his pay under FR 22(B) from the date of
promotion, One increment has to be added notionally to the pay already drawn
in the lower post, and fix the pay so arrived in the next stage in the promotion
post
7] If a Govt. servant opted to fix his pay under FR 22(B) from the date of accrual of
increment in the lower Category, One increment has to be released as per FR
26 (regular increment in the lower category) and add another increment
notionally to the pay already drawn in the lower post, and fix the pay so arrived
in the next stage in the promotion post
8] In respect of Govt. servants who promoted, they may be given only one
opportunity to revise their options provided such revised option shall be within a
period of one year from the date of promotion
(G.O.Ms.No.102, F & P (FW FR II) Dept.Dt.19-03-91)
9] The Govt. servants who promoted from the lower category shall exercise his
option for fixation of pay within 30 days from the date of joining in the promotion
post
10] Where a Govt. servant has reached the maximum of the time scale, or if he has
drawn all(3) stagnation increments, option is not necessary and his pay shall be
27
fixed from the date of promotion only and his next increment will be released
after completion of one year from the date of promotion only. In such cases
fixation of pay under FR 22(B), FR 31(2) is not applicable
[Cir.Memo.No.40304/692/A1/FR.II/2001 dt. 16-01-2002]
11] Family planning increments, higher education qualification increments does not
count for fixation of pay in the higher post.
12] In respect of typists and stenographers whose services have been regularized
prior to 24-08-98, their special pay shall be taken into consideration for pay
fixation in the promotion post.
(G.O.Ms.No.190,F & P,(FW FR II)Dept.Dt.24-08-98)
13] An employee carrying time scale upto 10845-25600 after completion of 8 years
incremental service in one cadre shall be eligible for appointment to the special
grade post and his pay shall be fixed in the SG post scale under FR 22(a)(i)
read with FR 31(2)
14] An employee after completion of 16 years incremental service in one cadre and
after acquiring the requisite qualification for appointment to the promotion post,
shall be eligible for appointment to the special promotion post and his pay shall
be fixed in the SPP post scale under FR 22(a)(i) read with FR 31(2) only.
15] An employee who does not acquire requisite qualification to become eligible for
promotion (1st level promotion) should not be eligible for appointment to the
SPP scale even after completion of 16 years of service.
16] An employee who has relinquished the right of promotion to the 1 st level
promotion post under Rule 45 of AP State and Subordinate Service Rules,
should not be appointed to SPP - I
(Govt.Memo.No.0007/375/PRC I/88.Dt.26-10-98)
17] The services rendered in two different categories i.e. Typist/Junior Assistant can
be computed for the purpose of appointment in SPP I
18] If an employee who has no promotional avenues according to service rules like
Shroffs, Attenders, Record assistants, Jeep drivers etc., after completion of 16
years of service, appointment shall be made under SAPP I
19] On completion of 24 years of service which counts for increments an employee shall be
eligible to be placed in the scale applicable to the next promotion scale over the First
Special Promotion post which happens tobe the next promotion post to the first
level promotion post to the original post held by him under relevant rules. This is
subject to condition that he is fully qualified tobe promoted to such promotion post,
and also such post should belong to the regular line and not outside the regular
line. This scale shall be called as “SPP Scale-II” [G.O.(P) No. 241 Finance (P.C.II)
Dept. dt. 28-09-2005]
20] In case an employee holding a post for which there is no promotion post under the
relevant service rules, he shall be eligible to be placed on completion of 24 years, inthe
scale of pay, next above the scale applicable to SAPP Scale-I. This scale shall be called
“SAPP-II. [G.O.(P) No. 241 Finance (P.C.II) Dept. dt. 28-09-2005]
28
21] As per G.O.Ms.No. 241 Finance(PC II)Dept.Dt. 28-09-2005, the existing system of
awarding Automatic Advancement Grades for every 8/ 16/ 24 shall be continued in
RPS’2005.
22] The stagnation increments are treated as normal increments for all purposes such as
pension, pay fixation etc., and also sanctioned at the higher rate as admissible to the
pay
(Memo. No.5763/59/PC-I/99-1,Dt.27-02-99 of F & P(FW PC I)Dept.)
23] The employees on completion of 45 years of age be exempted from passing the
departmental tests as prescribed in the service rules to get one level promotion, for
appointment to SPP also subject to conditions laid down in G.O.Ms.No.225 GAD Dt.18-
05-1999.
24] If the pay of the senior has been stepped-up on par with his junior, the DDO shall
present the bill in APTC Form 47 with the following documents
25] Govt. clarified that the period during which the increments have been stopped without
cumulative effect, will count for purpose of AAS (Govt.Memo.No.41082 /574/A1/ PC
II/95,Dt.30-12-96 of F & P (FW PC II) Dept.
26] Pay fixation statements and appointment orders for AAS shall be enclosed in original
with ink-signed copy to the bill and also necessary increment certificates wherever
necessary be enclosed to the bill.
28] An employee should not be placed in ‘8’ years scale of S.G. post in the promotion
post, if he was promoted from SPP-II Scale in the lower cadre.
29] The Services rendered in the categories of Attender, Dafedar and Jamedar put
together or the service rendered in the categories of Attender and Record Assistant
Put together as the case may be shall continued tobe reckoned for purpose of
A.A.S.
[G.O.(P) No. 241 Fin.(P.C) Dept dt. 28-09-2005]
30] In case of Government Servant appointed directly to another post nder the
Government by APPSC, the pay should be fixed under FR 22(a)(iv) and no rule
for protection of date of increment in the previous post.
[Memo.No.14497/188/A1/FR.II/2000 dt. 15-10-2004 of Finance FR.IIDept.]
29
32] The cases of stepping up of pay of the senior Govt. servants on par with the pay of their
juniors as per rules, the request /representation of the senior Govt. servant must be
received upto a period of 5 years after promotion of their junior can be allowed.
(Cir. Memo.NO.5476-A/137/FR II/07.dt.12-03-2007 of Finance (FR II) Dept. )
33] The anomaly of junior drawing more pay than senior cannot be rectified if the pay of the
junior is fixed under FR 22(B) who promoted on or after 01-07-2003.
(Cir.Memo.No.2620-A/65/FR II/07.dt.20-02-2007 of Finance(FR II) Dept.
34] If an individual has failed to exercise his option for fixation of pay under FR 22(B)after
getting promotion, the Controlling Officer has to fix his pay under FR 22(B) either from
the date of promotion or from the date of accrual of next increment in the lower cadre
whichever is beneficial.
Principles of fixation of pay:- The pay of an officer shall be fixed from 1-11-58 in
the R.P Scales at the stage next above the existing scale of pay whether it is a stage
or not in the revised scale. Provided that if his present pay less than the minimum of
the revised scale his pay shall be fixed at the minimum of the new scales.
Date of effect:1-11-1961
Principles of fixation of pay : resent scale i.e. Basic pay, DA admissible on 1-11-
1961 or on the date of entry into the revised scale shall first be arrived at by
deducting the amount as specified in Column No. 2 below. The pay of government
servant shall be fixed in the revised scale at the stage next above whether it is a
stage or not in the revised scale of pay.
30
Weightages:- No weightages.
Principles of pay fixation :- The pay of Government servant shall be fixed in the
revised scale of the stage next above his pay in the existing scale whether it is a
stage or not in the new scale.
1. pay as on 1-1-74 or as other date of entry into the Revised Pay Scales
2. DA as on 31-12-73
3. Add 5% of basic pay minimum 10/- maximum 25/-
Fixation of pay:- After the existing emoluments are increased above the pay shall
be fixed in the R.P scale of 1974 at the stage next above the amount of the existing
31
emoluments as so increased irrespective whether it is a stage or not in the
R.P.Scales 1974.
Fraction of 50 paise and above to be rounded of to next rupee and fractions of less
than 50 paise to be ignored.
Weightage:- No weightages
.
Pay of graduates of persons with higher qualification:- No Higher start as per
government memo.no.550/PRCIII/25 Dt. 12/11/75.
Exercising Option:- Within a period of 6 months from the date of publication in the
A.P.Gazette up to 31-5-80 extended up to 31-7-80 and further extended up to 31-12-
80, vide G OMs No.208 dated 23-6-80, & G.O.Ms No.297 dated 9-10-80.
Next date of Increment:- The date of next increment in the R.P.Scale 1978 will be
the date on which they would have drawn their increments had they continue in the
existing scale of pay.
Stagnation increments :
32
Grades Biannual Annual
1-4-78 to31-3-81 from 1/4/81
I to XI - 5 5
XII to XIV - 3 3
XV - 2 3
XVI to XVIII - 2 2
XIX to XXI - 2 4
XXII to XXV - - 2 Biannual
Time for Exercising of option: - With in a period of 6 months from the date of
publication of these rules in the AP gazette. Government employees who are on
leave or on deputation or under suspension may exercise option with in a period of
one month from the date of resumption of duty after expiry of the leave or from the
date of his rejoining in service on the termination of his deputation or reinstatement
as the case may be.
Existing Emoluments:
Weightage:- No Weightages
Stagnation increments :-3 stagnation increments to all grades.
Next date of increment:- After fixation of pay in the R.P.Scale 1986 the next
increment should be given on the day on which he would have drawn his increment
in the existing scale.
33
REVISED PAY SCALES- 1993
G.O.P.No.162 Finance and Planning (FWPC) dt 20/5/93
G.O.P.No18 Finance and planning 19/1/94
Date of Effect : 1-7-92
Monetary benefit : 1-4-93
Option :- Either from 1-7-92 or from the date on which he earns his next increment,
any subsequent increment in the existing scale of pay, but before 30-6-94. The
option once exercised is final (G.O.P.No.317 Finance & Planning 19-9-94)
Exercising option :- With in a 6 months from the date of publication of these rules in
AP gazette. Government employees who are on leave or deputation or under
suspension may exercise option with in a period of one month from the date of
resumption of duty.
Principles for pay fixation:- The pay of an employee shall be fixed on 1-7-92 or on
the date of entry into R.P.S, at the stage next above the existing scale of pay
whether it is a stage or not in the new scale.
Master Scale :- The pay revision commissioner has evolved as master scale of Rs.
1375-25-1475-30-1625-40-1825-50-2075-60-2375-75-2750-90-3200-110-3750-130-
4400-160-5200-190-6150-230-7300-280-10380-, of which all the revised scales are
segments.
Existing Emoluments:
1. Basic pay as on 1/7/92 or as on the date of increment including stagnation
increments.
2. DA admissible as on 1/7/92.
3. DA on P P s.
4. DA on FP increment.
5. DA on typist special pay, drivers special Pay.
6. Add 10% on basic pay minimum 100/-
Weightage :- No weightage
Stagnation increments:- 3 stagnation increments to all cadres.
Date of next increment:- Normal date of increment.
34
REVISED PAY SCALES- 1999
(G.O.(P)No.114 Finance and Planning date 11-8-99)
Option : Either from 1-7-1998 or from the date on which he earns next
increment in the existing scale of pay, but not beyond 30-6-99. The option once
exercised shall be final.
Time for Exercising option:- The option shall be exercised with in a period of 6
months from the date of publication of the notification in AP gazette.
Existing Emoluments:
1. Basic pay including stagnation increments as on the date of option.
2. PP under Rule 9(23)(a)
3. PP under Rule 5 (b)
4. DA admissible as on 1-7-98
5. Add 25% on basic pay as fitment
Principle of fixation of pay in R.P.S 1999:-Pay shall be fixed in the R.P.Scale
1999 at the stage next above the amount of the existing emolument as so
increased wheter it is a stage or not in the R.P.Scale of 1999.
Stagnation increments:- Three stagnation increments to all cadres
Weightage: - No weightages
If the amount of the existing emoluments as so increased under column (a) is
less than the minimum of the R.P.Scale of 1999, the pay shall be fixing at the
minimum of the scale.
Next date of increment:- Next increment shall accrue on the date on which
he would have drawn his increment had he continued in the existing of pay.
35
REVISED PAY SCALES 2005
(G.O.(P)NO.213,Fin.(PC I) Dept.Dt.27-08-2005.]
& G,O.(P).NO.180 Fin (PC I)Dept.dt.29-6-2006
Date of Effect : 01-07-2003
Monetary Benefit: 01-04-2005
Option: Either from 01-07-2003 or from the date on which he earns next increment
in the existing scale of pay before 30-06-2004.
The option shall be exercised within a period of six months from the date of
publication of the notification in AP Gazette.
Employees who are under suspension/ long leave / deputation shall exercise their
option within one month from the date of joining duty.
Fixation :
If an employee not exercised his option within the stipulated time his pay should be
fixed w.e.f.01-07-03 only.
The next increment shall accrue on the normal date of the employee
In case of Govt. employee who has reached maximum of the pre-revised scales and
has exhausted all the stagnation increments beyond the maximum of the scale and
36
stagnated for less than one year as on 1st July 2003, the next increment shall be
allowed on completion of one year from the date he has reached that stage.
In case of employee who has reached maximum of the pre-revised scale and has
exhausted all stagnation increments beyond the maximum of the scale and
stagnated for more than one year as on 01-07-03, the next increment shall be
allowed on 01-07-03.
If the amount so fixed under RPS 2005 is less than the Minimum of the Time Scale,
His pay should be fixed at the Minimum of the Time Scale.
If the amount so fixed under RPS 2005 is more than the maximum of the time scale
attached to the post, the pay should be fixed at maximum of time scale and the
difference shall be shown as PP and it should be absorbed in future increases.
If an employee who is re-instated after discharge from service shall enter the RPS,
2005 only on the date of reinstatement.
Where the pay of a Govt. employee is a higher officiating is less than or equal to the
pay fixed in the lower post, his pay in the higher post shall be fixed at the stage next
above his substantive pay in the lower post under 6(g)(i)
37
SUBSISTANCE ALLOWANCE
9. The suspended official shall submit a certificate to the competent authority that
he/she is not engaged in any other employment, business, profession every
month while getting subsistence allowance.
[Authority: FR.53 [2]
10. The vacant post of suspended official shall not be filled in by way of promotion,
Appointment by transfer or regular transfer except making additional charge
Arrangements.
[Authority: G.O.Ms.No. 189 GAD[SER.C] Dept. dt. 20-4-99 read with Memo.
No.20225/219/FR.II/99 dt. 23-7-99 of F&P
11. During the period of suspension, the family of the suspended official can be
sanctioned and availed L.T.C. except suspended official.
38
12. Review on suspension:
[Authority: G.O.Ms.No. 578 GAD[Ser.C]dt. 31-12-99]
a] First six months period to be reviewed by the appointing authority
b] Next six months period shall be reviewed by the Higher Authority/HOD
c] Next review by the Government.
13. If an employee dies, while under suspension, the period between date of
suspension and he date of death shall be treated as duty and the family shall be
paid full pay and allowances, after deducting the substance allowance and other
allowances paid to the Employee, if any
[Authority: Rule 54-B[2]]
14. The recovery of A.P.G.L.I and G.I.S. P.T. shall be made compulsorily during
suspension period also.
15. The subscription and recovery of loan of G.P.F. shall not be made at the request
of the Suspended official during suspension.
39
COMBINATION OF APPOINTMENT (Additional Pay)
Additional Charge Arrangements [F.R. 49]
[1] The claim for additional charge allowances shall be drawn in A.P.T.C. Form
47 in regular salary head of Account
[2] The State Government may appoint one Government servant to hold another
post as a temporary measure or to officiate in, not more than two independent
posts at one time
[3] For first 3 months H.O.D. is empowered to appoint Gaz/NGO below regional
level i.e., confined to a single District.
[Authority: G.O.Ms.No. 282 F&P[F.W.FR.I]Dept. dt. 11-8-77 and Govt.Cir.
Memo. No. 3917/127/FR.II/82 dt. 23-3-82
[7] For first 3 months of 1/5 of his pay or half of initial pay of time scale of
additional post Which ever is less.
[8] For next 3 months of 1/10 th of his pay
10] the compensatory allowance such as H.R.A & CCA should not exceed to
larger of the two allowances i.e., either the rate of allowance attached to the
additional post or his own whichever is more [Authority:Govt. Memo.
24587/376/FR.I/73-1 dated 19-2-74 of F&P [FR. I&L ] Dept. ]
11] Special pay attached to the additional post shall not be allowed during the
period of additional charge.
12] The Full Additional Charge/ additional charge arrangements shall be made
against the vacant posts of retirement/leave and suspension vacancies.
[Authority: Govt. Memo. No. B-92-7/044/450/FR.II/A2/92 of F&P dt. 28-10-
92] &Govt. Memo. No. 20225/219/FR.II/99 dt. 23-7-99 ]
13] A certificate to the effect that there are no persons in approved panel awaiting
promotion. is required.
[14] No additional charge arrangements should be made against newly created
post
[Authority: Govt. memo No.8345/175/FR.II/85-1,dt. 6.4.1985.
40
15] Additional pay does not count for pension purpose
16] The Govt. servant shall hold FAC Post for more than 14 working days is
eligible for drawl of additional charge allowance, otherwise he is not eligible
for the same
17] The sanction of additional charge allowance should be made by the authority
who appoints the person to FAC/AC post
18] Handing over of charge where CTC is required on orders placing the
individual in full additional charge before the date of taking over charge.
[Authority: FR49]
19] Additional charge arrangements are to be made against one post equal or
higher post but not to the subordinate post.
[Authority: FR 49]
20] The claim is supported with a copy of proceedings placing the Government
servant in Full Additional charge and Financial sanction by the competent
authority
21] Employees working in Govt. Corporations etc., shall not be appointed FAC for
the Govt. posts.
EDUCATION REIMBURSEMENT
[Rule 206 of A.P Educational rules published in supplement to part. I of A.P
Gazette. dt 26.5.1966]
4] If the pupil remains for more than one year in one and the same class, the
concession shall does be withdrawn /shall be revived when the pupil is
promoted to the next higher class.
5] A pupil one of whose parents is gazetted officer and the other is a non-gazette
officer, the concession is not admissible.
9] The concession is claimed up to the month in which the NGO is ousted for want
of Vacancy/dismissed / retired from service and not till the end of the school
year.
10] Govt clarified that the N.G.O’s children who are studying Intermediate
Ist and IInd year are eligible for reimbursement of tution fee of
Rs.300/- per annum, per pupil and the scheme shall be limited to
to two children of the N.G.Os
[Memo.No. 17531/Ser.IV-2/2002-1 dt. 23-9-2002 of Edn.(Ser.IV)
Dept. ]
11] The Education reimbursement concession is restricted to two children only. The
rate of Reimbursement is Rs 400/- for all classes from I to X for those NGOs
who are in RPS 2005 Scale of Rs. 7770-18575 and below; subject to the
condition that the scheme should be limited to two children of the employee. And
in r/o other classes the previous orders issued by the Govt fixing the
Reimbursement of Rs 65/- and Rs. 70/- remains the same w.e.f. 2005-2006
academic year.
[G.o.Ms.No.119 EDN [Ser.IV] Dept dt 22-09-05]
42
MEDICAL REIMBURSEMENT CLAIMS:
[AP MEDICAL ATTENDENCE RULES 1972]
1]. The Medical Reimbursement bill should be preferred in A P.T.C. Form –58 with
all original vouchers and Advance shall be drawn
on A.P.T.C form 40 only.
4] The office seal of the hospital to which the AMO is attached or the seal of the
dispensary indicating clearly the hospital to which the dispensary is attached.
6] The bill is received within 6 months after the last date of the period of treatment
or Otherwise 15 % cut is to be imposed on belated
claim after special sanction of Government.
[G.O.Ms.No. 2323 dt. 28-7-1961]
10] The reimbursement claim is not admissible in respect of items, which are not
medicines but are primarily foods, tonics, and toilet preparation of disinfections.
Rule 5 (3) (iii) of APMA Rules1972 .Appendix III.
11] The bill containing any consultation or other fees, which are prohibited.
[Authority: Rule 4 (5) of APMA Rules, 1972
12] Not to admit the Medical reimbursement bills into audit without finance
concurrence, in cases where sanction orders are issued by the Department
where relaxation of rules are required. [Authority: Govt Cir Memo No
20203/567/TFR/2003 dt 26-8-2003.]
13] In case of retired employees and their dependents to avail the option of drawing
medical Reimbursement amount where he last worked or in district office where
he settled after retirement in same head of account to which salary was being
debited while he was in service [Authority: G.O. Ms. No.16
H.M.F.W.(K1) Dept. Dt. 10.1.2001.
43
14] The authorized medical attendant should fill in the essentiality certificate him self
in the prescribed form as shown in the APIMAR 1972 and it should be signed by
the authorized medical attendant who actually given the treatment
15] That the date of the bills and the vouchers are within treatment period mentioned
in the essentiality certificate
16] Any certificate countersigned by AMO who is not AMA shall be rejected
17] Each original bill should contain the name of claimant/patient and the date of
issue and the bill should be cash voucher only
18] Original bills produced by the claimant should be initialed by the sanctioning
authority or by any Gazetted officer under him who deals with the application
and return to the claimant
19] The claimant should surrender the original bills and the essentiality certificate to
the treasury who disburse the bills amount
22] The Medical Bills on white papers shall not be entertained. The bill should be
cash voucher only and it should contain the name of claimant or patient and date
of issue. The name of drug and cost should be legible.
23] The original bills should be enclosed to the bills duly countersigned
by the AMA
44
25] As per Rule 3(7)(b) of APIMA Rules,1972, a women Government Servant is
eligible to claim of Medical Reimbursement in respect of her parents, husband
and children residing with and whollly dependent on her
[Lr.No.Dis.No. 21763/MA.B/2004 dt. 16-9-2004 of DME AP Hyd.]
6) If any rates which are not covered in the said procedure, the Scrutinizing authority
is empowered to take final decision in the matter basing on the disease/ nature of
disease, necessity of treatment/ medicine.
7) The ceiling limit shall be central govt. health scheme package rates for scrutinizing
the bills by the DME or other scrutinizing authority.
10) All types of out-patient including diagnostics and follow up treatments including
Chemotherapy, Radiotherapy, Regular dialsis for kidney and outpatient treatment for
cardinal diseases like Cardiac diseases and Server neurological problems and AIDS
are allowed for reimbursement.
12) In respect of Life long follow up treatment to certain diseases, for every follow up
treatment for post-operative cases who requires life long treatment , the concerned
patient has to get revalidation of prescription once in six months from the Specialist
45
Government doctor and reimbursement be allowed on submission of scrutiny report
of scrutinizing authority.
13) Powers are delegated to all Dist. Level officers of the all departments in the state
to sanction the Medical Reimbursement upto a value of Rs.25,000/- subject to
scrutiny done by the Dist. Medical board /Dist. Hospital Superintendent/ Teaching
Hospital Superintendent
14) If the claim exceeds Rs.25,000/-, the HOD/Collector is sanctioning authority after
scrutinize the claim by the DME.
15) In respect of road accidental cases, the employees or his dependents and other
category of persons mentioned in Rule 6 of APIMA Rules,1972 are admitted in
nearly private hospitals which are not recognized as referral hospitals under
emergency conditions to save the life of the patients
18) 10% cut shall be imposed on the claims when the treatment was obtained under
emergency conditions in private hospitals recognized by the Government with out
referral letter from any Govt. hospital/NIMS/SVIMS.
19) Dismissed or removed government servants and their dependent, the retired
employees whose pension is imposed 100% cut and who were convicted by Court of
Law are not entitled for Medical reimbursement claim.
20) All HODs/RJDs/Dist. Officers can issue LOC (Letter of credit) to the private
hospitals recognized by the State Government for treatment/operations to their
employees and their dependents of CABG,Kidney transplantation, Cancer, Neuro-
surgery, Open Heart surgery, All organ transplants, PTCA+ Stent, Pace Maker,
Plastic surgery done secondary to accident and burn cases based on the estimates
and acceptance of credit of the concerned recognized private hospital subject to
ceiling limit as per the package rates prescribed by the CGHS.
21) All departments should take expeditious steps for issuing ID cards to all eligible
state government employees and their dependents for allowing LOC facility.
22) The referral hospitals shall also provide treatment immediately after admission of
the patient, on production of Identity Card in emergency situation.
23) The powers are delegated to Superintendents of Area Hospitals, and the
Superintendent of Dist. Head Quarter Hospital under APVVP to refer the patient to
private recognized hospitals for special treatment.
46
24) Preferring the claims for medical reimbursement should be within a period of six
months from the date of discharge of the patients from the hospital except COMA,
Expiry cases and accidental cases.
25) In the above three cases, the claim should be preferred within 8 months from the
last date of discharge from the hospital / expiry of concerned patient.
26) For scrutiny of bills the following original documents should be submitted
alongwith claim.
a) Discharge summary
b) Emergency certificate (except for dental & Eye ailments)
c) Essentiality certificate
d) Appendix- II Form
e) Declaration of dependents(To be attested by the Gazetted officer)
f) Non-drawal certificate by the DDO Concerned.
g) Original bills duly signed by the concerned employee, scrutinized by the AMA,
passorder by the respective DDO on each bill.
h) Copy of the letter issued by the Scrutinizing authority.
i) Ink-signed copy of the sanction order issued by the Competent authority.
j) In respect of claims of Non- recognized private hospitals, Orders of the
Finance department are required.
k) In respect of 2nd and 3rd spell claims, a justification certificate issued by the
concerned specialist doctor should be enclose.
29) Three spell means three surgeries for the same ailments.
30) For orthopaedic and plastic surgeries, where more number of operations are
warranted for the treatment of the same cause is exempted from three spells cause.
31) A Justification certificate issued by the concerned specialist doctor of the private
hospital recongnized by the government /government hospital should be submitted
for the 2nd and 3rd spell claims.
32) Master health check-up be conducted to all Govt. employees who crossed the
age of 40 years and before retirement from service.This was allowed only three
times with an interval on one year between check-up and check-up as per the
package rates fixed.
36) Employees divided into three groups for adopting CGHS as per their pay scale.
37) No referral letter is required to take treatment at NIMS/SVIMS for both in-patient
and out-patient.
38) Traveling allowance for journeys undertaken under Rule 10 shall be at the rates
admissible to a Govt. servant when on tour.
39) A member of the family of a Govt. Servant shall be entitled to travel by a class by
which the Govt. servant himself is entitled to travel.(Rule 12 of APIMA rules1975)
40) The maximum limit for reimbursement is Rs.2,00,000/- both for govt. employees
and pensioners
a) For serving employees and pensioners(for 8 diseases) Rs.2,00,000
b) For serving employees other than 8 diseases Rs.1,00,000
c) For pensioners other than 8 diseases Rs. 75,000
The above ceiling is subject to limitation of CGHS rates.
(G.O.Ms.No.105 .dt.09-04-2007)
43) Family pensioners are also eligible for Medical reimbursement after expiry of
pensioners.But the dependants of family pensioners shall not be eligible for these
facilities.(G.O.Ms.No.87 HM & FW(K i) dept.dt.28-02-2004)
b) The concerned officer may refer the employee to the Hospital for master Health
check up on LOC basis and the department should obtain bills from the Hospital.
48
c) The bills shall be send to scrutiny and arrange payment to the Hospital as per
CGHS rates.
d) The ceiling limit for reimbursement to Master Health Check-up is fixed to
Rs.3000 (G.O.Ms.NO.105.dt.09-04-2007)
[2] Form 40-A shall also be annexed to Form 40 for drawl of G.P.F. temporary or
part final Withdrawals.
[3] Sanction order issued by the competent authority duly quoting the rule and
purpose under which the temporary advance/part final with drawl sanctioned.
[Authority: G.O.Ms.No. 42 Finance [Pensions.II]Department dt. 9-01-2003.
[4] Original latest slip issued by the AG/DTO shall be enclosed to the bill.
[Authority: DTA Memo.No. E2/14255/2001 dt. 1-4-2004]
[5] Calculation sheet for arriving the balance at the credit of the subscriber shall be
enclosed to the bill.
[6] Appendix-I is required to be enclosed to the bill for drawl of temporary advance
[7] Appendix-O- is required to be enclosed to the bill for drawl of part final
withdrawal.
[8] Final withdrawal authorizations issued by the AG/DTO should be enclosed to the
bill by the DDO in original and also not to accept the bill without original
authorization from the AG/DTO as the case may be.
[9] The class IV GPF, CSS payment bills shall be retained at the Dist Treasury,
after payment where as the regular GPF bills shall be sent to AG AP Hyderabad
along with monthly Account.
[10] The fact of withdrawal of G.P.F. should be recorded on the back side of the
original G.P.F. slip duly attested by the STO concerned.
[Authority : DTA Memo.No. E2/14255/2001 dt. 01-04-2004]
[2] Last Grade Servants who completed 5 years of service or whose date of
Retirement is at least 10 years a head.
[3] The recovery of subscription shall commence only after the account number is
assigned.
49
[4] If the subscription is recovered without allotment of GPF account number, it will
be credited to suspense amount and may lead to missing credits.
[4] Maximum amount subscribed to GPF shall not exceed one’s basic pay after
allowing sufficient amount for subsistence.
Other conditions:
[1] The subscription may be enhanced twice and reduced once in a financial
Year: but enhancement should not be made during the last 4 months of the
Financial years, to avoid income tax [Authority: Govt. Cir. Memo.
No.23374/ 47/GPF/ Pen.II/95 dt. 11-8-1995].
[2] Subscription should be made during all period of duty including foreign
Service, leave salary, except suspension period and during last 4 months of
his service.
[3] The subscriber may elect not subscribe during the leave which does not
Carry the leave salary.
NOTE : The DDO should invariably note the Chargeable [ Service ] MajorHead of the
respective department to avoid misclassification
[1] Temporary advance should not exceed 3 months pay or half of the balance
at the credit of subscriber
[ Authority: Rule 14[1]]
[2] Temporary advance shall not be granted in excess of 3 months pay (or) half
of the balance except for special reasons to be recorded in writing.
50
[4] Temporary advance shall be sanctioned to meet for overseas passage for
reasons of health or Education.
Authority: Rule 14 (i) [a] [ii]
[5] To meet cost of higher education beyond high school stage- outside India for
Academic, technical professional or vocational courses. [Authority: Rule
14(i) [a] [ii] [a]
[6] To pay obligatory expenses in connection with marriage or other ceremonies
Authority: Rule 14 (i) [a] [iii]
[8] To meet the cost of his defence where the subscriber is prosecuted by the
Govt. or the subscriber engages a legal practitioner [ Authority: Rule 14 (i)
[a][v]
[9] To meet the cost of building or acquiring a house including site, repairs, &
repaying of outstaying loan taken for this purpose. [ Authority: Rule
14(i)[a][vi]& [vii] & [viii]
[10] To meet the cost acquiring a farm land or business premises within 6
months of date of retirement. [ Authority: Rule 14(i) [a][ix]
RECOVERY OF ADVANCE :
[a] Recovery shall be completed within 36 months from the date of sanction.
[ Authority: Rule 15(i)
[b] Not to effect recovery during the period of drawl of subsistence grant drawn
by the subscriber, on leave without leave salary or leave salary equal to or
less than half pay at the request of the subscriber.
[ Authority: Rule 15[2]]
[c] Recovery shall not be made during the last four months of service of
subscriber.
OTHER CONDITIONS:
[a] No advance should be sanctioned during the last four months of service
[ Authority: Rule 14-1]
[b] Normally no second temporary advance should be sanctioned until the repayment
of the last installment of any previous advance [ Authority: Rule 14[1][c]
51
[d] The validity of the sanction order for drawl of temporary advance is 3 months from
the date of sanction
[ Authority: Note 3 under Art. 50 of A P Financial Code Volume-I]
[e] Temporary Advance and Part final withdrawal for the same purpose should not be
sanctioned.
[A] The subscriber should complete 20 years of service or less than 10 years
left over service for retirement.
[B] 3 months pay or half of balance whichever is less and relaxed upto 10
months pay
[C] Not more than 2 with drawls in a financial year with a gap of 6 months
between one and another.
[D] Only one part final withdrawal for the same purpose. Different
sons/daughters shall not be treated as the same purpose.
[A] The subscriber should complete 20 years of service or less than 10 years
left over service for retirement.
[B] For daughters and female relations, 6 months pay or half of the balance
whichever is less and relaxed up to 10 months pay subject to half of the
balance
[C] For dependent son, 3 months pay or half of the balance whichever is less
and relaxed up to 6 months pay of half of the balance whichever is less.
[A] The subscriber should complete 20 years of service or less than 10 years
left over service for retirement.
[B] 6 months pay or half of the balance which ever less and relaxed up to ¾ th
balance
[C] Only one part final withdrawal is allowed for the same purpose and illness of
different Persons/ occasions will not be treated as the same.
[A] The subscriber should complete 15 years of service or less than 10 years
left over service or retirement.
[B] ¼ th of the amount at credit (or) actual cost which ever is less.
As per Rule 15-J, a temporary advance can be converted into part final
withdrawal subject to the fulfillment of conditions of the same purpose.
[2] In case of Non-Gazetted Drawing Officer, the next superior Gazetted Officer
shall be Authorized to all the employees including Non-Gazetted Drawing
Officer for sanction of both temporary advance and part final withdrawal.
[3] If there are other Gazetted Officer in the same office including Drawing
Officer, the Head of the Office is empowered to DDO and other Gazetted
Officers, for sanction of both temporary advance and part final withdrawal.
Authority: [ G.O.Ms.No. 42 Finance [Pen.II] Dept. dt. 29-1-2003.
[4] The GPF Final withdrawal application may be forwarded to the
AG,AP,Hyderabad by the GPF Sanctioning Authority.
FINAL WITHDRAWL
[1] The amount at the credit of the subscriber shall become payable when he
retires/quits the service or death
[3] The validity of GPF Final withdrawal authorization issued by the AG/ DTO is
valid for 3 months from the date of sanction.
As and when the Government releases the Dearness Allowance to the State
Government employees, the arrears relating to certain period shall be ordered to be
adjusted to the G.P.F. Accounts of employees. In respect of employees who are not
54
having regular G.P.F. Accounts, the arrears due to them shall be credited to the
G.P.F. CSS Account under the Head of Account 8009-01-101-03 from the regular
departmental head of account at first instance. Later the entire amount credited
under the above head of account along with interest shall be adjusted by way of
transfer as and when the employees are assigned the G.P.F. Account Number to the
regular G.P.F. or Class IV G.P.F. as the case may be. Except that, NO cash
payment shall be made from G.P.F. CSS Account to the serving employees. Cash
payments shall be made to the retired persons and in death cases only. For this
purpose a register should be maintained at the treasury concerned in the following
proforma duly noting the required information. While making payment/adjustment the
amount and other information shall be reconciled with the existing information then
only the process will be completed.
55
A.P. LEAVE RULES, 1933
[ANNEXURE-III OF FUNDAMENTAL RULES]
4] Kinds of leaves:
[a] Earned Leave
[b] Half pay leave
[c] Commuted leave on full pay on Medical Grounds
[d] Leave not due on M.C.
[e] Surrender leave
[f] Leave Preparatory to retirement
[g] Extra Ordinary Leave[EOL]
[h] Maternity leave
[I] Hospital leave
[j] Special disability leave
[k] Study leave
29] The total duration of EL and commuted leave taken in conjunction shall not
exceed 180 days [Authority: Rule 15 B]
30] The public holidays are allowed to be suffixed or prefixed to the leave applied
[Authority: Govt. Cir. Memo.No.86595/1210/FR.1/7.dt.25-9-81.]
57
32] NO Govt. employee shall be granted leave of any kind for a continuous period of
exceeding 5 years.
33] If a Govt. servant suffereing from TB/ cancer/ Mental illness/ leprosy/ heat
diseases and renal failure(kidney), avial Half pay leave upto 6 months and it
should be debited in Half Pay leave Account but he should be paid in full salary.
Ihn case of the credit of Half Pay leave is not available in his leave account, this
facility should not be availed.
[Authority: G.O.Ms.No.188 F & P.Dept dt.30-7-73
G.O.Ms.No.234 F & P.Dept dt.29-8-75,
G.O.Ms.No.336 F & P.Dept dt.6-9-76
G.O.Ms.No.449 F & P.Dept dt.28-10-76
1. Leave not due should be granted when the Half Pay Leave account has become
NIL and it should be adjusted by the later accumulation of Half pay leave
2. Leave not due shall be granted on MC only.
3. For entire service 180 days of leave not due shall be allowed.
4. While sanctioning leave not due, left over service for retirement shall be taken
into consideration for further accumulation of Half Pay leave.
5. Temporary Govt. servant are not eligible for sanction of leave not due.
1] EOL can be granted when no other leave is admissible, but it can also be
granted other leave being admissible
[Authority: Rule 16 (ii)]
2] While on EOL the Govt servant is not entitled to any leave salary [ Authority:
Rule 28(c)]
3] Permanent Govt servant in superior service can remain absent on any kind of
leave for 5 years.
[ Authority: Rule 5 (a) & 19]
2] In case of abortion the leave shall not exceed 6 weeks when supported by
medical certificate.
[[ Authority: GO MS NO 762 F&P DT 11-8-76 ]
HOSPITAL LEAVE
1] All employees specified in SR 2 under FR 101 (b) are eligible for Hospital leave[
Risk born duties]
2] Hospital leave on half average pay may be granted for a period of not exceeding
6 months in every 3 years of service
5] During study leave, a Govt servant is eligible for HPL on half pay.
59
SPECIAL DISABILITY LEAVE [FR 83]
1] A Govt servant who is disabled /injured while on duty may be granted this leave
by the Government.
4] For 1st 120 days full pay is given, and for remaining period half pay may be
given.
1] A Govt servant who desires to work at abroad is eligible for 5 years as EOL with
a permission from Govt irrespective of category.
60
3] If a Govt servant retired from service while under suspension, or when any
disciplinary or criminal cases are pending against him, the competent authority
shall grant the leave after conclusion of the final proceedings, and the amount
so withheld after adjustment of the Govt dues if any.
[Authority: GO MS NO 11 F & P FW FR-I DEPT DT 15-1-97]
1] A Govt servant who retires from Govt service on superanuation is eligible for
encashment of HPL at his credit. Death cases and invalidated pensioners are
also eligible.
2] No compensatory allowances are admissible.
4] DA is admissible up to 300 days for both EL + HPL put together. And for
remaining days of HPL at his credit no DA is admissible on Half pay.
61
T.A. RULES
4. The TA Claim should be made within 3 months from the date of completion of
journey.
[Authority: Art.54 of A P Financial Code Volume-I]
7. The Pay Scale attached to the post shall be taken into account but not the scale
of Automatic Advancement Scheme.
[Authority: G.O.Ms.No.43, F & P(FW TA)Dept.DT.8-1-99.]
9. The employees who are drawing pay in the scale of 7770-17455 and above are
entitled to travel by first class.And all other employees shall be eligible to travel
by Second class.
([Authority:Rule 27(1)).
62
10. Officers eligible to travel by air may travel by 1st class A.C.
11. Govt.employee who are eligible to travel by first class can also travel by AC
Chair Car or AC II Tier sleeper or AC III Tier sleeper.
12. When claiming mileage allowance the mopeds like Luna, TVS does not come
under the definition of motorcycle.
[Authority: Memo.No.26832-662/TA/65.Dt.9-9-85 of Finance Dept.
13. If the journey does not exceeds 32 kms. the mileage allowance shall be limited
to One DA.
[Authority: Rule 24(3))
14 All Officers drawing pay of Rs.12,550- and above in RPS 1999, All India Service
Officers, Head of Departments are eligible to travel by air outside the state on
official duty
[Authority: Rule 34(2) and G.O.Ms.No.129Dt.24-8-99
15. TA bill form 52 [inner sheet] must contain name, basic pay, scale of pay,
designation, Head quarters office, grade, month and year at the top of left corner
and purpose of the Journey should be noted in the inner sheet.
[ Authority: G.O.Ms.No.5 F&P [FW-TFR] Dept. dt. 10-1-95]
GRADES:-
For Purpose of TA , All Govt. employees have been grouped into III grades basing
on the scales attached to the posts but not the pay drawn by the employee.
63
DA. RATES:
4. No DA is admissible during CL
64
10] When One Tour Advance is pending for recovery, Second Tour Advance cannot
be drawn unless the countersigning authority certified that previous advance is
recovered.
11] The Tour Advance shall be adjusted in the regular TA bill for the same month
only, if delayed more than 3 months the entire advance outstanding shall be
recovered in the next Pay bill.
12] A single bill for a month for entire office shall be preferred.
13] Separate bills can be preferred for Plan and Non-plan expenditure/ different
major heads.
TRAVEL BY AIR
1] All officers(including all india services) drawing the scale of pay of Rs19675--
30765 and above shall be eligible to perform by AIR on official duty.
1. AIS Officers are authorized to maintain and use motorcar irrespective of their
time scales.
4. Officer whose jurisdiction is one district is entitled for mileage allowance for 125
Km per day
5. Officer whose jurisdiction is more than one district is entitled for mileage of 250
Km per day.
65
6. The mileage allowance is regulated for first 80 Km full and remaining is 2/3
1. Govt. employees on official tour to Delhi and other places outside the state shall
be eligible to claim actual Taxi or auto fare for arrival point to place of stay and
from place of stay to departure point.
2. Govt. servants shall also be eligible to claim actual taxi or auto fare subject to
maximum of Rs.200/- per day for visiting the offices of the Govt. of India and
ministries or any other offices on official work.
2. The date of relief at old station and date of joining at new station and the list of
family members are to be furnished in the bill.
2 [two] fares are eligible. One fare of the class by which he actually traveled and
extra fare of entitled class.
66
2. CLAIM FOR FAMILY:
2. Govt employee cannot claim TTA for more than one spouse
[Note 6 or Rule 2(iii) of Rule 57]
3. For 3 family members - One mileage is admissible.
GRADE I - 50 QUINTALS
GRADE II - 40 QUINTALS
GRADE III - 30 QUINTALS
GRADE I 2 servants
GRADE II 1 servant
(Gazetted officers)
2. In case of transport of motor car by a drive / cleaner the charges for the
driver/cleaner may be allowed Rule 61(i)
3. When a motor car taken by road under its own power railway fare for
drive/cleaner cannot be admissible
7.RATES OF MILEAGE:
MILEAGE ALLOWENCE
67
Between places not connected by Railway 3 Mileages – Under Rule 58(2)
In case of transfer to Delhi and places outside the state and transfer from Delhi
and places outside the state to a place within the state, the employee is eligible for
the following amounts. Employees drawing a pay in the time scale of 10950-17575
and above shall be allowed Rs.6500/-
GRADE I - 7500/-
GRADE II - 5000/-
GRADE III - 2500/-
However incumbents drawing pay in the pay scale of 16195-27965 and above
shall be allowed Rs.8500/-
The claim shall be preferred within 3 months from the date of completion of
journey separately for self, family, personal effects, personal conveyance. But this
process should be completed within 6 months from the date of assuming charge at
the new station by the employee.
If the transfer made with in the same station no TTA is admissible.
3. The TA Bill on retirement has to be preferred where the last pay drawn.
4. The claim for personal servants when included is not admissible. [Authority:
G.O.Ms No.80 F&P (FW T) Dept dt.20-3-1975
68
5. The Home Town should be declared by the individual while in service to avail
this concession.
1. In respect of FTA drawn in previous month, I have obtained the tour journals and
satisfied myself that the Govt.employee to whom the FTA was drawn and paid
for the previous month made the requisite tour.
2. There are two block periods containing two calendar years for the first and
second block periods. [Authority: Rule 4(b)
3. For the first block period the employee can avail LTC for Home Town, which was
declared and recorded in SR.
4. For the second block period the employees may avail this concession to visit
any place in Andhra Pradesh.
5. The minimum service required to become eligible for LTC is 5 years [Authority:
Rule2(a) and G.O.Ms.No.20 Fin(PC) Dept.Dt.18-1-1972 and G.O.Ms.No. 15
Fin(PC) Detp.Dt.17-1-1973
70
9. The authority competent to sanction earned leave shall be the authority
competent to permit the availment of this concession.
[Authority: Govt.Memo.No.55427/TA/70-1 Dt.17-7-76 of F & P (FW TA)Dept
10. The prior permission for availing LTC and prior sanction of any kind of leave are
required
[Authority: Rule 4 and Govt.Memo.No.1165/PO/72-1 Dt.12-5-72 of F &P
(PC)Dept.
11. The govt. servant had touched the destined place for which the Govt. Servant is
permitted.
[Authority:Govt.Memo.No.30873/1005/TA/85-1 Dt.16-12-85 of F & P(FW
TA)Dept.
14. The parents of the Non-Gazetted officer who are pensioners are also not eligible
[Authority: G.O.Ms.No.43 F & P(FW TA)Dept.Dt.08-01-99
15. The parents of the Married Female Non-gazetted Govt.employee will be treated
as members of family provided they are dependent on them.
17. In respect of children born prior to 01-04-96, all dependent children are eligible.
20. The claim is preferred by the Govt.servant with in 30 days from the date of return
journey or Otherwise 15% cut is imposed. Claim preferred after one year shall
not be admitted.
[Authority:Rule 12 and G.O.Ms.No.312 F & P(FW TA) Dept.Dt.2-9-77.
21. If the Home Town is declared outside the state, the claim shall be limited to the
last point within the state in that direction.
22. 80% of the proposed expenditure may be sanctioned as advance as per Rule
12(h) of LTC Rules and it should be adjusted in lump in the regular claim. The
advance shall be drawn in APTC Form 40.
[Authority: Rule 13(a)
23. Original Tickets of Bus/Railway / Air should be enclosed to the bill [Authority:
Cir.Memo.No. 11818/ 48/ A2 / TA /2001.Dt.07-03-2002.
71
24. The LTC claim should be countersigned by the controlling authority
[Authority: Rule 12(b)
25. If the LTC is misused, the entire amount shall be recovered in lump sum along
with 18% penal interest and forfeit the right of availment in rest of the service
besides taking disciplinary action.
26. Disciplinary action should be taken for misusing of LTC, but there is no use to
keep the employee under suspension
[Authority: Rule 16(a)
27. The LTC availment entries shall be made in the Service Register indicating the
dates of journeys together with particulars of reimbursement sanctioned and
block-period.
[Authority: Rule 13 & Rule 12(c) ]
28 The advance should be refunded in full if the outward journey is not commenced
within one month of the drawl of advance.
[Authority: Rule 13(c)(i)
29. As per Rule 6 of LTC Rules , Govt. employees are eligible for this concession if
journey is performed during any kind of leave including CL whether combined
with public holidays or not.
31. During the Second block period(Any where in AP) the Govt. servants and their
family members to travel anyplace in AP and permission should be accorded to
within the state and not to issue permission outside the state.
[Memo.No.6318/199/TA/85.dt.03-04-1985 of F & P(TA)Dept. and
G.O.Ms.NO.366,F & P(TA)Dept.Dt.25-08-1976.]
32. The Govt employees drawing the scale of pay 7770—17455 in RPS 2005 are
elilgible to travel by Ist Class or AC Chaircar or A.C. II Tier or A.C.III Tier sleeper
while on LTC
[ Govt Memo.No.29076/369/TA/06 dt 3-11-2006 of Finance (TA) Dept]
72
LOANS AND ADVANCES
FESTIVAL ADVANCE :
[Authority: G.O.Ms.No. 186 Finance dated 16-5-1962 and G.O.Ms.No. 146
Finance dt. 21-4-1962]
HEAD OF ACCOUNT:
7610 – LOANS & ADVAMCES TO GOVT. SERVANTS
800 - OTHER ADVANCE
04 - FESTIVAL ADVANCE
2] Ink signed copy of the sanction order should be enclosed to the bill containing
details of the FA sanctioned in connection with the Festival, date, Amount
sanctioned, name of the individual for whom advance sanctioned, head of A/c
etc.,
3] Employees who are drawing a pay in the time scale 7770-17455 and below are
eligible for sanction of Festival Advance. FA is not admissible to NMR and
Casual Labor.
7] Where both Wife and Husband are employees only one among them is entitled.
8] A certificate to the effect that the Government servants included in this bill have
not been sanctioned or paid earlier
9]] A certificate to the effect that no previous advance is outstanding for recovery
should be furnished.
10] There is no budget watching for this advance and it is a non-bearing interest
loan.
73
EDUCATION ADVANCE
3] The EA is Rs 3000/- to the NGO who are drawing pay in the time scale upto
Rs.7770 – 18575 [Authority: GO P NO 78 F&P FW A&L DEPT DT 03-04-
2006]
4] Employee having at least one child of school going age or higher age Pursuing
studies would be eligible for this advance.
6] If wife and husband are Govt employees only one of them is eligible for this
advance.
8] Only one such advance in the period from May to April would be eligible
[Authority: GO MS NO 243 F&P DT 27-8-83]
9] This Advance shall be sanctioned subject to the budget provision and Treasury
control
10] The regular employee completed 2 years of service are eligible for this advance.
14] If a Govt employee having more than two children are not eligible for this
advance
15] A Govt servant should furnish a declaration to the effect that they are not having
more than two children along with application.
74
16] The application shall be made in the prescribed proforma
17] The Advance should be drawn and disbursed during the month of May only.
5] The powers have been delegated to all the head of the Offices for sanction of
loans and advances
[Authority: GO MS NO 131 F&P (FW A & L)DEPT DT 19-8-97]
A] Head of the Office is empowered to sanction all loans and advances to the
employees up to his next below level
75
7] INTEREST:
9] The property should be insured for the amount of advance plus interest.
10] If a Govt servant died while in service; the recovery of outstanding balance of
HBA plus interest shall be waived by the head of the department [Authority:
Rule 14 ]
11] A Govt servant who have taken HBA will not be eligible for Govt
accommodation.
13] Govt servant is also eligible for second loan of HBA if first advance is pending .
14] The recovery should be commenced from the date of completion of the building
or 18 months from the date payment of 1st installment of 1/3rd advance for
construction of house / flat.
15] The House Building Advance bill should be accompanied by the ink signed
sanction order and necessary certificates issued by the Competent authority
16] The authorities competent to sanction are responsible for irregular sanctions if
any; and Govt shall initiate disciplinary action against them as per APCS[CCA]
RULES.
[Authority: Govt memo no 17348/709/A1/A&L/83, F&P(FW A&L)Dept dt 9-6-
83.
19] The Government Servant shall submit utilization certificates from time to time for
release of installments wherever necessary
20] Finally the Government servant should submit completion certificate to the
sanctioning authority.
76
VEHICLE LOANS:
[ART 226 OF A P Financial Code –Volume-I]
[J] If a Government employee failed to utilize the advance, for the same purpose
within the stipulated time or extended time shall be liable to refund the entire
amount along with penal interest besides initiation of disciplinary action as
per CCA rules.
PURCHASE OF MOPEDS:
A] The Govt drivers who have completed 2 years of service are eligible for this
advance irrespective of basic pay.
B] The advance shall be sanctioned only once in entire service.
C] Those persons who have earlier availed the advance for purchase of Motor
Cycle/ Scooter/ Moped are not eligible for this advance
[Authority: GO MS NO 333 F&P (A&L) DT 14-12-83.]
D] An advance of Rs 15000/- or cost of the vehicle which ever less is eligible.
77
E] The other employees who are drawing a basic pay of Rs. 6505/- and above
are eligible for this advance.
F] The head of the Office is competent to sanction this advance.
G] This advance is subject to budget provision and treasury control.
H] In case of death; the outstanding balance along with interest shall be waived.
[Authority: G.O.Ms.No.154, F & P,(FW A & L)Dept.Dt.09-11-2000]
A] Employees drawing basic pay Rs. 15975/- and above are eligible for this
advance
B] An amount of Rs 3.00 lacks or 15 times of basic pay or cost of the vehicle
whichever is less is eligible.
C] In respect of all India services they are entitled to the advance with reference
to their pay in RPS of AIS of 1996 subject to the prescribed ceiling
[Authority:UO note No, 16856/130/A2/A&L/98 dt 24-6-98 of F&P[FW A&L]
Department.
D] In case of death; the outstanding balance along with interest shall be waived.
[Authority:G.O.Ms.No.154, F & P,(FW A & L)Dept.Dt.09-11-2000]
RATE OF INTEREST :
RECOVERY :
A] for Motor Car — 135 installments fro principle and 65 installments for
interest.
B] for Motor Cycles/Scooters 80 installments for principle and 16 installments
for interest.
C] for Mopeds 60 installments for principle and 16 installments for interest.
D] for Bi-cycle 26 installments for principle and 4 installments for interest.
78
MISCELLANEOUS POINTS
MARRIAGE ADVANCE
13]The advance shall be drawn and disbursed not earlier than 2 months of the
date of marriage.
14]The advance shall be sanctioned even after the date of celebration provided
that the application received in time for sanction.
15]For Gazetted officers 8.5 % Interest, For NGO’s 7.5% interest and for Class-
IV 6.5% interest Authority:G.O.Ms.No. 219, Dt.28-4-94.
16]The recovery of principal shall be made within 70 installments and the
interest shall be made within 10 installments [Authority:G.O.Ms.No.219,
Dt.28-4-94.
17]The utilization certificate in Form – IV shall be furnished within one month
from the date of celebration of marriage or within three months from the date
of drawl of marriage whichever is earlier.
18]If a Government employee failed to utilize the advance, for the same purpose
within the stipulated time or extended time shall be liable to refund the entire
amount along with penal interest besides initiation of disciplinary action as
per CCA rules.
19]In case of death; the outstanding balance along with interest shall be waived.
If the death as occurred before marriage after taking loan, the entire amount
along with interest shall be recovered from the legal heirs. [Authority:
GOMSNO 388 F&P(FW A&L) DEPT DT 27-11-93].
20]An entry should be made in the SR of the individual under proper attestation
with all particulars and also the fact of the advance may be noted in the LPC
when the Govt servant transferred [Authority: Cir Memo No 88-
08/183/399/A&L/88 dt 20-4-89 of Finance Dept]and GOMS No 27
F&P(A&L)Dept dt 7-2-96.
21]A clearance certificate from the AG AP Hyderabad regarding recovery of the
above mentioned long term loans for settlement of pensionery benefits is
essential.
81
RATES OF PROFESSIONAL TAX TO BE DEDUCTED FROM
SALARIES
The employees who are working in the following stations are eligible to
draw HRA at the rate of 12.5% on basic pay subject to maximum of Rs.4000/-
P.M.
Srikakulam, Vizianagaram, Machilipatnam, Ongole, Chittoor, Adilabad,
Mahaboobnagar, Khammam,Sangareddy, Nalgonda,Anakapalli, Tadepalliguddem,
Tanuku, Palakollu, Narasapuram, Gudivada, Tenali, Narasaraopeta, Chilakaluripeta,
Bapatla, Mangalagiri, Ponnuru, Chirala, Kavali, Guduru, Madanapalli, Srikalahasthi,
Proddutur, Rayachoty, Guntakal, Hindupur, Dharmavaram, Tadipatri, Kadiri, Adoni,
Nandyala,Yemmiganuru, Siddipet, Bodhan, Bellampalli, Mandamarri, Nirmal,
Kagaznagar, Macherial, Jagityal, Sirisilla, Kothagudem, Palavancha, Miryalaguda,
Suryapeta, Bheemavaram, Bobbili, Tuni, Samalkot, Pithapuram, Amalapuram,
Nuziveedu, Sathenapalle, Vinukonda, Markapuram, Kandukur, Kallur(Kurnool Dist.),
Rayadurg, Wanaparthi, Gadwal, Bhongir,Kodada,Koratla,
Ramachandrapuram(Medak District), Sherlingampalli, Alwal, Malkajgiri,Kapra,
Uppal, Gaddiannavaram,& Ragendranagar of Rangareddy District. Kamareddy and
Tandur
The employees who are working in all other places in the Andhra Pradesh
eligible to draw HRA at the rate of 10% on basic pay subject to maximum of
Rs.4000/-P.M.
[Authority: G.O.Ms.No.119,F & P(FW PC IV)Dept.Dt.19-08-1999.]
82
Note: 1] In respect of the employees working in offices located in villages
situated within a radius of 8 KM from the Municipal Corporations/Municipal Towns,
the higher rate of 20% /12.5% HRA should be allowed only in respect of places
notified in the District Gazette by the District Collector for the above purpose and not
merely basing on a Certificate given by the Executive Engineer, R&B or EE PR.
3]In respect of employees residing in Government Quarters, H.R.A. should not be paid. In
addition to that 10% of emoluments or standard rent fixed in accordance with FR 45
A-IV(b) by the R&B authorities which ever is less should be deducted in the pay bill by
way of schedule crediting the amount to the following Head of Account:
The employees who are working in the stations mentioned below are eligible
to draw City
83
JOINING TIME
1] Joining time is admissible :
(i) to join a new post on transfer while on duty [FR 105(a)]
(ii) to join a new post on the expiry of leave not exceeding 120 days EarnedLeave
[FR 105(b)(i)
(iii) to join a new post on return from leave other than Earned Leave not exceeding
120 days who had no sufficient notice of his appointment to the new post [FR
105(b)(ii)
(iv) to join a post on transfer to foreign service and Vice-Versa [FR 114]
(v) to proceed from a specified station to join a post in a remote locality which is
not easy for access or proceed on return from remote locality which is not easy
for access to a specified station [FR 105(d)]
(vi) to travel from the post of debarkation to the old or new post after more than 120
days Earned Leave out of India [FR 105(c
When the transfer involves change of place or when the entire office is shifted
from one place to another joining time is admissible as follows:
[a] For preparation - 6 days
[b] For Journeys - as indicated below:
(i) For the portion of Journey - Actual time occupied
which he travels by AIR in the Journey
(ii) For the portion of Journey - One day of each
which he travels or might travel
By Rail 500 KMs or part thereof - One day
By River Steemer/Steemer 350 KMs " - One day
By Motor or steem launch 150 KM " - One day
By Motor Vehicle or Horse
drawn conveyance 150 KM " - One day
In all other ways i.e.
Bullock Cart etc. 25 KM " - One day
2] During Joining time, it should be regarded as duty and entitled to the rates of
Pay DA HRA CCA drawn at old station prior to transfer. And No FTA and
conveyance allowances is entitled.
3] The period of joining time or the period of training will count for Increments in
the scale in which his pay was drawn and paid [Ruling 6 FR 107]
84
6] No Government servant is entitled to casual leave to be prefixed or suffixed to
joining time.
8] The joining time pay is debitable to the head of the account at the new station.
8] The Treasury Accountant while issuing token for this bill should enter ‘C’ when
the field Contingency Fund/Non Contingency Fund appears on the screen. If in
the Data entry when ‘C’ Contingency Fund option is elected, then only the
85
amount will be classified in PART-II OF MAIN ACCOUNTS in the District
Treasury under MH 8000 – Contingency Fund.
If by mistake, if the amount is entered under ‘N’—Non Contingency Fund
option, the amount will be misclassified in the Consolidated Fund under the
regular department head of Account.
9] The Treasury/PAO should take the precautions of checking for both department
and finance G.O.s and proper computer data entry while passing the bill.
10] The G.Os issued by the Administrative Department or Finance Department are
valid for a period of one year or closure of the Budget session of Assembly
whichever is earlier.
11] After the bill is passed in the Treasury/PAO, the AdministrativeDepartment
/Finance Department should see that the amount is recouped by putting
proposals before the Legislative Assembly.
87
The following slab rates as per RPS’1993 The following slab rates as per
ARREAR CLAIMS
[Art. 52 to 55 of A.P.Financial Code Volume-I]
and SR 9 of TR 16 of A.P.T.C. Volume-I
NOTE:- All arrear claims are not time-barred but all time-barred claims are
treated as arrear claims for the purpose of obtaining financial sanction orders
from the competent authorities or when the claim is not susceptible for
verification in audit due to limited period of preservation of records- Adhoc
sanction from the Head of the Department is required. No pre-audit is required
for claims of last grade servants, up to Sub Inspector level of Police and Excise
Departments whose name need not be mentioned in pay bills.
1] Arrear claim may be preferred in separate bill in APTC Form 47
2] Claim exceeding Rs. 500/- [each individual’s monthly claim beyond one year]
required pre- audit by the A.G.A.P. Hyderabad
3] Claim exceeding 3 years even less than Rs. 500/- also required for pre-audit by
the AG AP Hyderabad.
4] Claims relating to N.G.Os should be referred to the A.G. for preaudit by the
appointing authority.
5] Claims relating to Gazetted Officers should be referred to the A.G. by the
H.O.D.
6] In case of arrear claims but the period for the claim relates to is not critererion to
declare whether it is an arrear claim or not but the period between the date of its
sanction and the date of preferring the bill shall be criterion and the SR shall
accompany the claim.[Authority:G.O. 161 dt. 27-4-91] Cir Memo No.
44942/358/A2/TFR/96,Dt.4-2-97 of F&P (FW.TFR) Dept.
7] Approval of pay fixation within six months from the date of exercising the option
by the individual.
88
8] 6 months from the date of pay fixation signed by the competent authority.
9] Incase of revised pay scale one year from the date of pay fixation signed by the
competent authority.
10] For increments one year from the date of accrual but not from the date of
Increment certificate/sanction order signed by the competent authority.
11] If an Increment is withheld for want of declaration of probation, punishment, the
date of sanction is criteria for one year purpose.
12] T.A. claim should be applied to the Head of the office within 3 months from the
date of completion of journey.
13] Separate bill for arrears is preferred indicating nature of arrears along with
copies of Govt. orders or sanction proceedings from the competent authority
[Authority: SR 14 of TR 16 A.P.Treasury Code Volume-I].
14] For identification of the claims if it is more than six years or less than 6 years,
the date of adhoc sanction issued by the HOD is criteria.
15] Adhoc sanction is required for entire arrear claim irrespective of time limit.
16] Less than six years claim required pre audit by the AG AP Hyderabad
17] More than six years claim shall be preferred in Treasury after obtaining adhoc
sanction from HOD.
18] After payment is made at Treasury for claim relating to more than6 years, make
necessary entries in the SR and later the claim relating to less than 6 years shall
be referred to AG AP Hyderabad for pre audit along with SR.
19] Although the amount of arrear claim is payable at Sub-Treasury, obtain specific
pass order at District Treasury before payment [Express pass order].
20] In case where delay is attributed to the claimants, 15% cut should be imposed in
such claim.
[Authority: Art.54 A P Financial Code Vol.I
21] Pay fixation order statement in respect of Pay fixation arrear claim has to be
enclosed [Authority: SR 14 TR 16 & F&P(FW.PRC-I) Dept., Memo
No.317/63/PRC-I/79/1 Dt.3-10-79.
22] Controlling officer has to furnish a certificate that the delay of the Claim is due to
Claimant’s negligence Or carelessness. [Authority: Art.54 of A P Financial
Code Vol-I]
23] A certificate by the Head of the Office to the effect that claims has been
checked/verified with reference to the corroborated records available in his office
to be furnished.
24] Gross and Net particulars for the claim/period covered should be enclosed along
with due drawn statement approved by the previous station DDO.
25] Necessary recoveries if any for the period covered in arrears should be effected
i.e, Income Tax etc.
26] The duration of the arrear claim should be restricted to the date of retirement.
89
27] Non-drawl certificate should be appended that the amount of the bill has not
been drawn and paid previously.
28] Certified that the note of arrears have been made in the office copy of the pay
bills of the Individual under proper attestation.
29] Certified that the necessary entries have been made in the S.R. of the individual
under proper Attestation.
30] Gross and Net particulars should be enclose under proper attestation of the
Drawing officer concerned.
31] G.O.No. and Date should be noted for Drawl of special nature of allowances and
pay fixation arrears in the inner-sheet of the bill and for other claims like
incremental arrears, Surrender leave encashment, etc. The sanction orders of
the concerned authorities should be noted.
32] Preamble of the bill in the inner sheet should be self explanatory (with full Details
of the sanction orders).
33] The sanction orders of the authority concerned issued for pay and allowance are
valid for 1 year and for contingencies are valid up to end of the financial year.
34] All the copies of the sanction orders are to be enclosed to the bill or to be
communicated to the treasury as advice copy should be signed by the approving
authority or by Gazetted Officer of the same office
35] Such claims should be got administrative sanction by head of Departments
concerned and orders are to be enclosed to the bill.
36] In respect of arrear claims above 6 years, the Pay fixation arrears and protection
of pay of the Senior on par with junior the entries in the Service register should
be verified by the Treasury and amount passed is also to be noted there in
under proper attestation of the treasury officer and duplicate bill with all
enclosures should be obtained.
37] The arrear claim accompanied with the pay fixations statements, increment
certificate, statement showing the rates of allowances, due and drawn
statements, sanction orders, adhoc sanction issued by the HOD, pre-audit
certificate issued by the AG AP Hyderabad, along with SR of the claimant duly
noting the necessary entries under proper attestation for audit at treasury.
38] When the re-fixation of pay is done notionally consequent on revision of seniority
, Monetary benefit should be given only to the period of actual working in the
Promotion post.
39] Recovery of Income Tax from the arrear claimes as per the provisions of 21(A)
and Sections 89 (i) , 192,192(2)(a) of Income Tax Rules/Act.
40] Arrear claims should be supported by an indemnity bond executed by the
claimant agreeing to refund any excess or double or wrong payments.
41] Head of the office should append a certificate to the effect that the claim has
been checked/verified with reference to Corroborated records available in this
office.
90
CONTINGENT BILLS:
TELEPHONE BILLS
1] In case of telephone bills a certificate to the effect that all the calls included in
telephone bill are official and except which are private and action has been
taken to recover the charges has not been furnished.
10] certificate to the effect that all Telephone calls included in the Telephone bill are
official is to be furnished.
11] Original Vouchers should be enclosed to the bills duly passed for payment by
the DDO.
92
13] The discharge endorsement should be appended on the bill.[Authority: SR
32(g) of TR 16 A.P.T C Vol-I]
Note:-An endorsement on a contingent bills shall lapse after three months from
the date of endorsement or at the end of financial year whichever is earlier.
[Authority: SR 32(i) of TR 16 A.P.Treasury Code Volume-I]
14] Nomenclature of the head of account up to 7 tier should be noted on the bill.
[Authority: SR 19 (ii) of TR 16 A.P. Treasury code Volume-I]
15] When the Goods manufactured within the state are purchased then no CST is
leviable in addition to APST
20] Extension of delivery time for supply of Goods if any should be enclosed.
21] Stock entry certificate with page Numbers on the voucher should be appended
under authentication.
22] A certificate to the effect that the goods are received in Good condition should
be appended on the bill.
23] Sub vouchers for the amounts exceeding Rs.1000/- duly passed by the
competent authority should be enclosed.[Authority: SR 18 (e) of TR 16
A.P.Treasury Code Vol-I]
24] Certificate to the effect that sub vouchers for the amount less than Rs.1000/-
are cancelled and retained in the office of DDO should be furnished.
[Authority: SR 18 (e) of TR 16 A.P. Treasury Code Volume-I ]
25] Sanction from the competent authority should be obtained and furnished
[Authority:SR 19 (vi) of TR 16 A.P.Treasury Code Volume-I ]
28] Log book entry duly indicating page Numbers for the consumption of fuel should
be appended.
93
29] If ceilings prescribed by Govt. for consumption of fuel are exceeded, sanction
orders from the higher authority is required. [Authority: G.O.Ms.4844 GA
(OP.II) Dept ., dated 12-12-83. G.O,.Rt.No.5162 GA (OP. II) Dept., dated 19-
10- 1984 & G.O.Rt.No.2964, GA (OP II) Dept., Dt.8-7-85 G.O. Ms.No.529,
GA (OP II) Dept. Dt.13-9-90.
30] Repairs to vehicles have been carried out in PWD/HB works shops or
recognized workshops and the annual ceilings prescribed by Govt. towards
repairs and replacement should not be exceeded per vehicle per annum.
[Authority: G.O. Ms. No. 102 GA (R&T Desk) Dept., Dt.24-2-1986.
31] Claim for conveyance is not resorted as a routine manner, which is prohibited.
[Authority: Govt . Memo No.78A /616/ TA /86 Dt.14-7-84. of R&P
(FWTA.)Dept.,
33] Certificate to the effect that the previous bill drawn for the said purpose is
remitted and Obtained receipt.
34] Sanction orders from the competent authority for payment of surcharge if any is
enclosed. [Authority: Govt.Memo No.8431/802/A&L/82 Dt.7-3-83, of F&P
(FW A&L)
35]. Sanction accorded for payment of Rent issued by the competent authority is to
be enclosed [Authority: G.O. Ms. No.102,GA (AR&T Desk) Dept., Dt.24-2-
1986. read with G.O. Ms.No.317, GA (AR&T Desk) Dept., Dt.13-6-1986
36] Ceilings prescribed by Govt. towards repairs to typewriters and Duplicators with
reference to the life of the machine is to be followed. [Authority:G.Oms.No.
2092 Home ( Printing. A ) Dept. Dt.15.7.1982.]
37] Financial sanction accorded for payment of bill towards repair to typewriters and
duplicators issued by the competent authority. [Authority: G.O.Ms.No.102
G..(AR & T) Dept. Dt. 24-2-1986.
38] the sanction accorded for drawl of advance A.C. Bill in APTC FORM NO. 57 by
the Government.
[Art.99 of A.P.F.C. Volume –I Read with G.O.Ms.NO.102 GA (ART DESK)
Dept,dt.24-2-1986.]
39] Every receipt for a sum exceeding Rs.5000/- is duly stamped by the payee with
a one rupee Revenue stamp under the rules [Authority:S.R. 2(s) under T.R.
16 of A.P.Treasury Code Volume-I ] and G.O.Ms.No.110, Finance(TFR
I)Dept.dt.26-04-2005.
40] The invoice/Bills attached to the bill should be passed for payment and with the
full dated signature of the drawing officer [Authority: C&AG’sletter No.864
Tech. /Admn. 1/687/65 dt.24-3-66
94
41] Any addl. Funds over and above the budget Provisions sanctioned in relaxation
of Treasury control orders shall require authorization from DTA for drawl
of the amount
[Authority : G.O.Ms.No.207/F&P(FW.BG) Dept., dt.17-12-97.
42] Endorsement of bill and payment of bills in respect of private parties must be
paid by way of Demand Drafts. [Authority: Art. 114 of APFC Vol.I & SR
44,45 of TR 30 of APTC Vol.I & Sec. C Chapter VI of APTC Vol.I] &
G.O.Ms.NO. 95 F&P dept. dt. 27-3-1980.
43] The repairs & replacements of motor vehicles involving Expenditure over and
above Rs.2000/- Will be referred to the R.T.O and repairs are to be done from
any authorised or approved agency only [Authority: G.O.Rt.No.3117, GAD(OP
II) Dept.dt.08-07-1999.
44] In respect of expenditure under POL, log book entry is to be appended on the
Bill, vehicle number is to be noted.45] A certificate to the effect that vehicle
is receiving in good condition should be furnished. [Authority: G.O. Ms. No.
63 Fin. 14-2-76 & G.O Ms. NO. 54, Fin. (Accts.110). Dt.14-2-79,Art.98 of Of
A P Financial Code Volume-I.
46] The prescribed sales tax certificate should be recorded on the invoices/bills.
[Authority: C&AG Lr. No. 864/Tech/Admn.10/687/65 dt. 24-3-1996 & SR 19
(v) of TR 16 A.P. Treasury Code Volume-I]
47] A certificate to the effect that the articles or material bills, have been purchased
on the tender system as prescribed in Art. 125 of A P Financial Code
Volume-I.
48] A certificate to the effect that the materials and stores billed for the above, have
been brought on the respective inventories and that all materials and stores are
being duly accounted for and verified in the manner laid down in Art. 133-145 of
A P Financial Code Volume I should be furnished.
49] A certificate to the effect that the conditions laid down in Govt. Memo. No. 6431-
D/67/1 Industries dt.8-1-68 read with G.O.Ms.No. 3233 dt. 6-4-68 regarding
purchase of stores from the Small Scale Industries Sector covered by this bill
have been fulfilled should be furnished [Authority: Govt.Memo.No. 58889-
D/71/Ind& Commerce dept dt. 2-2-72] and G.O. Ms.No. 181, Ind. Commerce
& Power(SSI)Dept.Dt.09-04-85.
50] Certificate of reasonableness of rent should be furnished.
[Authority: Inst. 7 under TR 16 Treasury Code Volume- I ]
51] For purchase of books and periodical a certificate to the effect that the books/
periodicals and other non-Govt. publications are clearly necessary for the
discharge of official duty should be furnished.[Authority: Rule 1 under B[1]
under Item 7 of A P Financial Code Volume-II]
52] A certificate to the effect that the scales of expenditure and other implications
restrictions prescribed in the rules for office expenses has been observed,
should be furnished [Authority: Item, 37, Appendix 7 of A P Financial Code
Volume-II]
95
53] A certificate to the effect that the sanctioning authority has satisfied himself that
the scales and conditions prescribed by the Government in respect of
remuneration to examiners have been observed in each case should be
furnished [Authority: Item 7 Appendix 15 of A P Financial Code
Volume-II]
54] A certificate to the effect that the M.O. commission for the issue of MO was
unavoidable and was necessary in the public interest should be
furnished[Authority: Item 37[v] Appendix 7 of A P Financial Code Volume-II]
55] In respect of the private pleader engaged to conduct a prosecution, a certificate
to the effect that it was most inconvenient in the public interest for the public
prosecutor or the police prosecuting Inspector to attend at the hearing and that
the case could not in regard to the public interest be postponed should be
furnished.[Authority: Note 2 under Item 9[E] of A P Financial Code Volume-
II- Appendix 15]
56] A certificate to the effect that the fees paid are not in excess of the fees that the
officer is drawing or countersigning the bill is authorized to pay should be
attached [Authority: Note 1, item 9[E] Appendix 15 of A P Financial Code
Volume-II ]
57] A certificate to the effect that the individuals for whom rewards[non-recurring]
have been claimed/have passed the prescribed tests and that the scale of
expenditure has not exceeded should be furnished.[POLICE] [Authority: Item
13 [F] vi [a] Appendix 15 of APFC.Vol.II & SR 19 under TR 16 of A P
Treasury Code Volume-I]
All appropriations, sanctions and budget allotments for contingent expenditure
shall be lapsed by the end of the financial year [Authority: Art. 39 of A.P.F.C.-
Volume-I]
[a] Bills issued by the Post and Telegraph Department for Telegrams and
Telephone bills
[b] Bills issued by the Municipalities, corporations for water and rent taxes
[c] Bills issued by the AP Transco for electricity bills
A] Govt have issued orders to fix up to ceiling limit is 160 liters Petrol/Diesel per
month to Govt vehicles as per G.O.Ms.No. 529 GAD (OP.II) Dept dt 13-9-1990
B] This was relaxed upto 250 liters per month per vehicle to the Information and
Public Relation Department as per G.O. Ms.No. 251 GA (I&PR) Dept dt. 23-5-1994]
POST AUDIT
1] According to Note 3 under Local Rulings under Art. 47 of A.P. Account Code
Volume-II, If, owing to the volume of Sub-Treasury transactions, A treasury Officer
finds it difficult to scrutinize every Sub-Treasury voucher, he may at his discretion
have it done by the Accountant, and carry out a percentage check of not less than 20
% provided that, with the previous permission of the DTA the percentage check by a
Treasury Officer may be confined to not less than 10% , if the treasury officer
satisfied that the prescribed check, has correctly and sufficiently been applied by the
Accountant. All vouchers checked by the Treasury Officer himself should be initialed
by him in token of the fact. The percentage should be calculated on the number of
bills paid at the Sub-Treasury without pre-audit by the district Treasury.
5] As the Auditee and the Auditor cannot be the one and the same, the Bill passing
duty at the District Treasury shall be entrusted to the ATO only. The Dist. Treasury
Officer shall conduct 100% post audit of all vouchers/ paid cheques, paid at the
District Treasury and Sub-Treasuries.
6] The post audit will help to detect wrong classifications of debits/credits, irregular
payments, bogus drawl, forgery bills, misappropriations, procedural lapses etc.
97
7] The Government issued orders in G.O. Ms. No. 557 Finance (Internal Audit)
Department dt. 14-07-2004, renaming the existing Central Checking Division as
INTERNAL AUDIT CELL with the same functions i.e., conducting 100% post of paid
vouchers of District Treasury and Sub-Treasuries and also for conducting of Pre-
audit of arrear bills etc.
8] The mere check by Internal Audit Cell does not obviate the responsibility of the
STO/ATO concerned in passing such bills with defects. In other words, the STO/ATO
concerned shall be held responsible for the irregular admittance of bills, if it found at
a later date. [DTA Memo. No. 6875/2004 dt. 28-7-2004]
9] The monthly pension bills prepared by the pension section shall be audited by the
Internal Audit Cell before adjusting the amount to the Government Banks.
10] The Internal Audit Cell shall verify all the pension bills, including first payments,
with reference to pension change watch registers of all S.T.Os and arrears of
pension, LTA Payments, last month bill and affixes the express pay order on the bills
before their adjustment.
11] The ATO concerned shall append pay order on the pension bills only after pre
audit by the Internal Audit Cell only.
98
STRONG ROOM:
1] Every Sub Treasury and District Treasury is provided with a Strong Room with
an Iron Gate welded with mesh on the gate having double lock arrangements.
2] It requires fitness certificate issued by the EE R & B every financial year; other
wise no place should be used as a strong room.
The following are the items preserved in strong room:
A] To store the stock of all varieties of stamps; match
excise band rolls.
B] Currency chest, Cypher Code—Double lock balance;
and single lock balance at Non Banking Sub Treasury;
C] To keep valuable articles and departmental cash chest
deposited for safe custody;
D] Boxes containing ballot papers for conducting elections;
E] Boxes containing question papers of Public Service
Commissions, Board of Examinations;
F] To keep amanath balances;
G] To keep stock of Cheque books and pass books;
H] Private articles of any person should never be kept in
the strong room.
3] For every Sub Treasury adequate Police Guard should be provided with the
strength of 4 constables and 1 head constable.
4] The Strong Room should be neat and tidy. Suitable and timely steps should be
taken to prevent damage to Stamps and other articles stored in the strong room
[Authority: DTA Memo No E3/27980/77 dt 17-5-75]
5] A gate entry register should be maintained as per SR 8 (a) under TR 11 for the
purpose of the persons who entered in the Strong Room should written their
names; date and time of entry and leaving and purpose on each occasion.
6] The strong room duplicate keys of the Dist.Treasury should be deposited with
the State Bank of India.
7] The strong room duplicate keys of the Sub-Treasuries should be deposited with
the Dist.Treasury.
8] Approved pattern pad locks should be used as the double-locks on the entrance
gate to a strong room, and also on the double-lock receptacles kept in the strong
room. In case of need they shall be purchased from PWD, Seethanagaram.
9] The pad-locks and keys register shall be re-written once in five years.
10] All the locks supplied should be accounted for in a register in Form –
26[Authority: Inst. 5(a) of TR11 ].
99
11] In the Dist.Treasury, a combined register of Govt. pad-locks used in Dist.
Treasury, supplied to the Sub-Treasuries and spare pad-locks with Numbers
assigned to each should be maintained in Form – 26.
12] Every pad-lock should have a number engraved on it and this serial number
should be assigned by the DTO for entire district [Authority:Inst. 5(b) TR 11].
13] One set of keys held by STO and other by the DLO at Sub-Treasuries.
14] One set of keys held by the DTO and other by the STO who in charges Strong
room in Dist. Treasuries.
15] At no point of time, a single officer should be in the possession of both sets of
keys. In times of NGO strike etc., the DLO keys shall be entrusted to local MRO.
16] Unless both the STO and DLO are present, the strong room or double-lock
receptacles cannot be opened.
17] No local mechanic should be allowed to repair treasury pad-locks or to make a
new key for one.
18] Disciplinary action should be initiated against concerned STO/DLO who has lost
the set of keys.
19] The cost of locks and keys purchased in view of loss should be recovered from
the STO/DLO who has lost the keys besides initiating disciplinary action.
20] The currency chest slip should be preserved carefully and bears consecutive
serial numbers with reference to the previous transactions and it should be
signed by both the STO and DLO.
21] The DTO is competent to order for transfer of funds within the district from the
chest of non-banking to another chest of non-banking, from the chest of non-
banking to bank and vice versa called as currency remittance.
22] For every six months physical verification of the stamps by the Concerned
authority should be conducted on 30th June and 31st December every year and
certificate recorded thereon.
23] The ATO/STO/DLO/Shroff should furnish security bond as a security deposit for
the amounts of Rs.25,000/ 15,000 / 10,000 / 6,000 respectively. Otherwise they
are not entitled for the special pay for conducting strong room transactions.
24] The following varieties of stamps are kept in strong room:
Non-Judicial/Court Fee Impressed/Court fee labels/ Special Adhesive
Stamps/Copy stamps/Notary stamps/ A.P. Advocate and their clerk’s
welfare fund stamps/ Revenue Stamps/ Govt. of India Insurance Stamps /
Indian Insurance Stamps/ Hundi stamps/ Share Transfer Stamps / Match
Excise Band Rolls.
25] The above varieties of stamps are received from I G of Registration and Stamps,
AP Hyderabad except N J Stamps up to Rs. 500/-
26] The Non-Judicial Stamps up to Rs,500/- are received from Security Printing
Press, Hyderabad.
27] On receipt of Stamps from the above depots, the DTO should personally
examine the packets and satisfy himself and count or caused to be counted in
100
his presence in detail. After counting the stamps are kept in double lock
almyrahs.
[Authority: Instruction 16 under TR 11 read with Chapter IV of Custody and
Supply of Stamps]
28] Serial Number and Code Number should be affixed to the every NJ and CF
Impressed stamped papers received from the Security Printing Press,
Hyderabad by the DTO. [Authority: Lr No GO.01/23199/95 dt 1-9-95 of the
Commissioner & I G of Registration and Stamps, AP, Hyderabad].
29] After due verification the stock of stamps only posting can be made in double
lock registers.
30] After due completion of the above procedure, the stamps will be issued to the
STOs on receipt of their Quarterly indent duly posted in the double lock registers
concerned. The stamps should be counted in the presence of the Shroff of the
ST and handed over to him after obtaining his acknowledgement.
[Authority: As per Para 50 (i)(ii) under chapter IV of Custody and supply of
Stamps]
31] The sale of stamps are to be conducted at Sub Treasuries and Sub Registrar
counters only. The sale of stamps are conducted in two types—a] with discount
b] without discount.
32] If the stamps became unfit for issue or spoiled, they should be listed out and
report should be sent to the Collector, for verification of the Joint Collector. After
due verification of the Joint Collector , the write-off proposals are to be submitted
to the Commissioner, I G of Registration and Stamps, Hyderabad through
Collector.
33] After receipt of write-off proposals from the I.G., Regn. & Stamps, Hyderabad,
the Spoiled stamps are destroyed in the presence of the Joint Collector and
obtain the Signature of Joint Collector in the Spoiled Stamps Register.
Accordingly, the value of destroyed spoiled stamps reduced from double lock
register. A detailed report in the matter should be submitted to the IG of Regn. &
Stamps.
34] The following cheque books are kept in the strong room.
Local Fund Cheque books, MPP Cheque Books, PWD Cheque Books,
Forest Cheque books, PD A/c Cheque books, CM-14, CM-15, Pass Books
and Reserve Bank Draft Forms.
35] A fresh cheque book shall be issued after receipt of the printing requisition of the
old cheque book along with a covering letter from the Administrator duly signed
by him by authoring the messenger to receive the cheque book on his behalf.
36] For the sale of cheque book to all departmental officers no cost need be paid by
the Administrators of all accounts except those falling under deposits of local
funds. The LF cheque book will be issued on payment of Rs. 10/-.[Authority:Lr
No. SP.CHBKS / 150/1988/307 DT 4-4-89 of Asst. Director, Secretariat
Press, Hyderabad]
37] In case of closure of any PD Account, the Administrator should submit the
unused cheque book with unused folio along with a letter of the above fact for
closure of the cheque book. The unused chequebook will be destroyed in the
101
presence of the Administrator. [Authority: Govt. Memo No. 21851/ 111/A1/
Admn.I/01 dt 7-6-2002]
4. The new system of payment through challan is given effect to from 22-09-2003
in Hyderabad and w.e.f 10-11-2003 in respect of the other parts of the state.
This facility for refund shall be extended for six months from the date of issue of
the circular in respect of previous claims. .[Authority: Circular Memo No.
G1/16619/2003 Dt.21-04-2004 of the Commissioner and Inspector General
of Registration and Stamps, A.P.Hyderabad.
JURISDICTION:
The DDO should draw the bills on the treasury within his jurisdiction only. For
change of jurisdiction orders of the Govt. are required.[Authority: Govt. Memo.
No. 61931 /A/ Accs. /61/A DT.24-11-61 and SR 2 of TR 16 of AP Treasury
Code Volume . I ]
] The head of the office is personally responsible for all moneys drawn as pay,
leave salary, allowances etc., on an establishment bill signed by him or on his
behalf until he has paid them to the persons who are entitled to receive them
and has obtained their dated acknowledgements, duly stamped when
necessary. [ Authority: S.R. Under T.R. 39 Treasury Code Volume-I ]
FIXATION OF RENT
HIRING OF VEHICLES:
CERTIFICATE OF PAYMENT:
If a paid voucher is reported to be not forthcoming for over 3 years by AG in
order to drop the objection of by AG for want of paid voucher, the Certificate of
payment shall be obtained from the DDO and same shall be countersigned with
details of payment as verified from Sub-Account and submit the same to the
AG.AP Hyderabad. [Authority: As per para 11.6.1 of A.P.T&A Functionary
manual]
LOSS OF TOKEN:
The DDO should report to the treasury officer when any token has been lost by
him. For the issue of duplicate token-copy of particulars of the lost token and
appended a certificate ‘ certified that the token obtained from treasury officer as
per particulars furnished above has been lost and will not be presented/used in
any manner if subsequently traced/found it will be so mutilated as to prevent its
use and remit a sum of Rs. 5/- under MH 2070 OAS for issue of duplicate token.
Duplicate token shall be issued by the Treasury Officer unless non-payment of
the bill/ cheque certificate is obtained from the bank [Authority:
Govt.Memo.No. 28289/532/AL/71dt. 20-1-76 & G.O.Ms.No. 325 F&P [Accts -
A&L] dt. 27-1-74]
1] A gratuity payment order issued by the AG is valid up to 6 months from the date
of issue [Authority SR 92 [c]of TR 16 of A P Treasury Code Volume . I ]
6] Caution deposits paid by pupil midwives and pupil compounders under going
training in Govt. medical institutions is valid up to 2 Financial years. [Authority:
[Art 271 of A P Financial Code Vol . I ]
10] GPF Temporary Advance sanction is valid up to 3 months from the date of
sanction Authority: [Art 3 and 50 of A P Financial Code Volume . I ].
105
11] Period of limitation of approval of pay fixation statement is 6 months from the
date of exercising option Authority: [Art 54(e) of A P Financial Code
Volume . I ]
12] Revenue refund order is valid up to 3 months from the date of issue[ Authority:
Art 35 of A P Financial Code Volume . I ]
13] The period of validity of a Challan after its enfacement by the Treasury for
remittance of amount in to Bank is 14 days. Authority: [Sub Para 2 SR 19(a)
TR 10 and GO Ms No 170 F&P FW A/c.II] dt 10-5-83] Treasury Code Volume
-I
15] Cancellation of an un paid cheque is 1 month from the date of issue[ Authority:
[SR 51 of TR 16 A.P. Treasury Code Volume – I ]
16] The Tour T A claim has to be preferred within 3 months from the date of
completion of Journey Authority: [Note 2 Art 54 (f) of A P Financial Code
Volume . I ]
17] The Transfer TA claim has to be preferred within 3 months from the date of
completion journey for self, family, personal effects separately.
Authority: [Rule 72 of APTA Rules]
18] The LTC Claim has to be preferred within 30 days from the date of return
journey Authority: [Rule 12 (a) Annexure VII of APTA & LTC Rules 1986]
19] Payment order passed by the Treasury officer for payment of bills at Bank is 5
working days. Authority: [SR 57(a) of TR 16 of A P Treasury Code Vol. I ]
20] Repayment order of Revenue Deposit or EMD etc., issued by the DDO is 3
months from the date of order or close of the Financial Year whichever is earlier
Authority: [Instruction 21 of SR 31 of TR 16 A.P. Treasury Code Volume-I]
21] The period of retention of Tokens at Treasury is 3 years from the date of
payment Authority: [Govt memo no 28289/532/AC.II/76 dt 20-1-76]
22] The period for pre audit of bills at Treasury is 10 days Authority: [SR 57a of
TR16A.P. Treasury Code Volume - I]
23] The period of sanction of Family Planning Increment is 3 months from the date
of operation Authority: [GO MS NO 500 F&P [FW-D2]DEPT DT 11-12-96]
24] The validity of CVP is 3 months from the date of issue by the AG/AP
106
26] Preservation of form no 101 by the banks and Non Banking Sub Treasuries is 10
years Authority: [GO MS NO 495 F&P FW A&L DEPT DT 6-12-76]
27] The CABs should be obtained from each and every Administrator relating to all
deposit A/cs before 30 th June of every year Authority: [Instruction 4 chapter
IV of A P Financial Code Volume . I ]
28] Retention of Service Book of Govt Servant who resigned or terminated; if no
pension is paid – 5 years from the date of resignation or dischargeAuthority: [
Instn. 16-Annexure II / part III of FR]
29] Pass order of a bill approved by the DTO for payment at STO is 3 months after
the date of issue Authority: [SR 35 a TR 16 A.P. Treasury Code Volume - I]
COMPETENT AUTHORITIES:
1] The competent authority for pre-audit of the arrear claims for more than 6 years
is DTO and below 6 years by AG
[Authority: G O.Ms.No.161, F & P Dt.27-04-91 ]
2] The DTO is the competent authority for pre audit of lapsed deposits [ Authority:
[Article 272 of APFinancial Code Volume . I ]
5] To open a new or revise or delete the existing Detailed head and sub-detailed
head of account ; orders of the Government and AG authorization are required.
[ Authority: Article 27 of Account Code Vol.I ]
6] The Commercial Tax Officer is competent for ordering the adjustment of shares
of entertainment tax to local bodies.[GOMsNO210 F & P, (FW.Acc.II) Dt.20-8-
81]
8] The Govt is competent to sanction special joining time beyond 30 days [SR 5 (c)
FR 106]
11] The Chief Engineer is competent to issue LOC [TR 16 of APTC Vol.I ]
107
12] The head of the department is competent to transfer the lien/ suspend the lien of
employee [FR 14(B)(b)]
14] The head of the department is competent to depute a NGO on foreign service
within a state [delegation 9 FR 110( c )]
15] To open a drawing account in favour of divisional officer in PWD; orders of the
Govt and the authorization of AG are required [SR 54 TR 16 OF APTC Vol.I ]
RECONCILATION
The head of the department should reconcile the entire department figures with
the AG quarterly.
As per G.O.Ms. No.12 Finance(TFR - II) Dept. dated 13-1-2004 & DTA Cir.
Memo No. M2/1765/2004 dated 3-2-2004, the reconciliation of departmental
figures with the treasury is modified, since all the accounts are being generated
on computers in treasuries and PAOs, orders issued by the Government to
generate the receipt and payment statement (monthly) for each DDO and send it
to the DDO on the 11th of every month asking him to reconcile and send back
the said statement along with remarks back to the treasury / PAO concerned by
20th of every month. If the DDO fail to submit, their bills should not be admitted
thereafter.
1] If the bank employees go on strike and on receipt of the requisition of the Branch
Managers of SBI for conducting Govt. transaction the DTO/STO should draw the
amount on miscellaneous bills in lump sum by debiting to 8782 – Cash
remittances [DO Lr.No.Main Accs./VI/44-9/75-76/186, Dt.23-2-76]
108
6] In respect of cheque drawing officers, the DTO should obtain the balances from
the banks and cheque book numbers in use and specimen signatures of such
drawing officers and cheques should be honoured to the extent of balances
available.
7] A report should be sent to the DTA immediately after taking over
Govt.transactions from banks with a copy of the Bank Managers letter for
information and necessary action DTA memo.no.Rc.No.P1/46620/77 DT.24-8-
77
If the bill presented at the treasury is lost or not traceable at treasury, the
treasury officer has to give a certificate that the amount on the said bill has not
been paid and that no payment will be made even if it is traced subsequently.
On the strength of the certificate , the drawing officer may present a duplicate
bill conspicuously marking on it as DUPLICATE with non- drawl certificate
appended on it under his attestation.[SR 2 ( r ) TR 16 of APTC Vol.I ]
MISSING VOUCHER - DOCUMENT TO BE SENT:
b) If an authorization issued to the party is lost, the matter should be reported to the
AG with a non-drawl certificate from the party and non-payment certificate
issued by the treasury officer for issue of duplicate authorization
[Authority: Inst.5(d) and (e)of TR 17 of APTC Vol.I ]
COURT ATTACHMENT ORDER – PROCEDURE:
1] The pay of a Govt. servant is attachable by an order of the Court of Law and it is
the duty of the officer who received the attachment order to see it that proper
deduction is made in satisfaction of such an order from the pay of the employee
concerned.
2] A special register called Court Attachment Order Register should be maintained
and it should be entered in it.
3] Entire salary cannot be attached
109
4] Subsistence allowance paid to a Govt. servant is not liable for court
attachment.
5] TA claims, Conveyance allowance, cost of uniforms and rations, CCA, HRA, DA,
Education reimbursement, Medical reimbursement are exempted from Court
Attachment Order.
6] All deductions authorized by the Government should be made from the Non-
attachable portion of the salary.
7] In decrees for other than maintenance suit, when a portion of salary has been
under attachment, whether continuously or intermittently for a total period of 24
months, it is exempt from attachment until the expiry of 12 months. When such
attachment has been made in execution of one and the same decree for a total
period of 24 months, such portion is finally exempt from the attachment in
execution of the decree.
8] When a fresh court attachment order received during the currency of attachment
of his pay on the previous one, recovery can be made up to the maximum limit
prescribed , if it exceeds ,the drawing officer should return the new order to the
court with the particulars of the existing attachment , already recovered and paid
in the court and remaining un recovered amount, for further action [ Article 87 of
AP Financial Code Vol.I ].
9] Amount attachable for maintenance is – 2( x – y) /3,
Other than maintenance - (x - y) – 400 /3.
110
DEPOSITS
[Revenue, security, election, criminal court deposits]
REVENUE DEPOSITS:
1] The name of the payee after the words ‘ passed for the payment’ should be
specified.
[Authority: SR 31[s] of TR 16 of APTC Volume-I]
2] The claim should be preferred in A.P.T.C. form 64
4] Details of original credit i.e., challan Number, date and amount has to be
recorded on the claim
111
6] The certificate to the effect that payment will be made within 3 months from the
date of orders or, close of the financial year which ever is earlier. [Authority:
As per insn.21 of TR 16 & 32[q] of TR 16 of APTC Vol.I]
9] The bill for refund of revenue deposit has to be preferred in APTC Form 64
[Authority: SR 27 of TR 16]
10] A certificate that the refund has been noted against in original receipt has to be
furnished
11] A certificate to the effect that restriction prescribed in regard to time limits in
Art.35 of APFC Vol-I is required.
[Authority: As per Sub-Para 2 of SR 27 of TR 16 of APTC Vol.I]
12] Certificate to the effect that the sanction of refund satisfied conditions
prescribed in the department rules and administrative orders is required.
PD ACCOUNTS :
2] All the receipts of such local bodies should be deposited in the treasury
4] The administrators of local bodies should draw the moneys through cheques
only
112
5] The cheque issued by the administrator is up to 1[one] month [SR 49 TR 16 of
APTC Vol.I & G.O.Rt.No. 873 dt.24-4-2001]
6] If a cheque issued by the administrator is lost before payment he shall report the
fact to the TO and request him to stop payment of the cheque if presented by
anyone. Accordingly, the TO shall take necessary steps to stop the payment on
the lost cheque and send a certificate to the administrator accordingly. In case
any stopped cheque is presented at Treasury, the Treasury Officer shall refuse
payment and return the cheque to the party with an endorsement payment
stopped written across the cheque, if the cheque is payable directly at the bank
intimation should be given to the bank [ SR 15 TR 16 Inst.41 Para 2 , Inst. 57
and 58 of APTC Vol.I ]
7] If a cheque book lost by the administrator, he should report to the police for
investigation besides sending a report to the treasury immediately. The treasury
officer after thorough verification of the records , the matter should be reported
to all the DTOs in the state for further action
8] For every transaction, the closing balance should be struck correctly and
attested by the STO/ ATO and cheques should be honoured to the extent of
balance available. Cheques/challans in a PD account shall be posted day wise
in chronological order.
9] If there is any over-draft under deposit of local fund, the amount should be
recovered with interest 12% for the period of over-drawl[Authority: Para
16.14.6. of A.P.T&A Functionary manual]
10] If a personal deposit Account is not operated for more than 3 complete years
and there is reason to believe that the need for the deposit account has seized,
the same should be closed in consultation with the Administrator. [Authority:
Art 271 [IV] of APFC Vol.I]
The Administer should submit CAB’s to Treasury by 30th of June of every year
duly reconciled the figures up to 31st March. If the CAB’ are not received from
the Administrator by Treasury officer within the stipulated Period the Treasury
Officer may withhold further payments. If the cheques are payable directly at
the bank. The Treasury Officer may advise the bank not to honor the Cheques
of an Administrator who fails to send a Certificate of acceptance of
balance.[Inst.3 & 4 Chapter 4 of, A.P.F.C. Volume-I G.O.Ms.No.43
F&P(FWACT.II) Dept., dt.24-2-87.]
The Government have issued orders classifying all Deposit accounts into three
categories
Category A : Non-lapsable deposit accounts
Category B: Lapsable deposits as per codal provisions
Category C: Lapsable as per Govt. orders
113
CATEGORY A : NON-LAPSABLE:
Deposit the amounts which are collected as their own collections like Taxes
collected by the lOcal bodies, Special Fee collected by the Education
institutions, Other fees and User Charges collected directed from the Public.
APart from their own collections, amounts are deposited in these accounts on
account of statutory devolution like property tax, professional tax, entertainment
tax etc. and also statutory grants received from the Government. These are non-
lapsable deposit accounts.
The amounts deposited will get lapsed to the Government under Article 271 of
A.P.F.C. Volume I. For example Revenue deposits, Civil & Criminal Court
deposits, Official receiver deposits, Caution money deposits. These are lapsable
as per codal provision.
CATEGORY C: LAPSABLE AS PER GOVT. ORDERS
114
6
Plus and minus memos shows the Opening balance, receipts, payments, closing
balance in respect of the item for which are prescribed and serve as an abstract
of Outstanding in each class of transactions acting as counter-check on the
accuracy of the detailed account kept of such transactions. They are prepared in
respect of class of deposits including cash orders, each local fund, banking at
the treasury, stamps,
[Authority: Art.110,123 and LR under Art 90 of APAC Vol.II]
The bank shall send a statement of the closing balances of each PD Account e
closure of the month to the Treasury before 4th of the succeeding month. The
DTOs/STOs should verify the closing balances in his books with the bank
Statement to find out the correctness of the Accounts. In case of any difference
he shall depute a person to the bank to effect reconciliation of the Accounts
under consideration. Administrators of the PD Accounts shall reconcile the
balances with the Bank every month and with the Treasury at the end of every
Quarter immediately within 15 days thereafter and record a certificate to that
effect in the Treasury Pass Book. In case of failure to do so by the administrator
within 3 months, The Dist. Treasury Officer, after a notice, may advise the Bank
to stop payments duly informing the Administrator,
LETTER OF CREDIT(LOC):
2] PWD Officers draw money through PAO cheques for incurring of expenditure for
the execution of works only
3] Moneys are not drawn on cheques by the PWD Officers towards the expenditure
for the establishment like salary, TA, contingencies etc.,(except irrigation
department)
7] For opening of new drawing account in favour of EE ,orders of the Govt. and the
Authorization of the AG are necessary
8] The cheques drawn by the PAO/ PWD Officers are directly payable at bank
without intervention by the treasuries
10] After receipt of paid cheques from the bank, the treasury staff should post the
paid cheques into the respective ledgers, arrived the closing balances for each
transaction and strike the balances under the attestation of the accountant/STO
concerned.
11] Periodically the PWD Officers should present the pass books in which the
entries as per the ledger should be recorded under the attestation of the TO.
12] Whenever the balances are exhausted, fresh LOC is issued by the Chief
Engineer only throughout the financial year
13] When it appears that there is a over-drawl the Treasury Officer should
immediately send a letter to the bank directing it to stop further payment
otherwise the Treasury staff will responsible for over-draft.
14] At the close of every month, the DTO send a CTI and CTRs to the Executive
Engineer/PAO
15] For reconciliation purpose, the bank after close of transaction every month
should submit a statement showing the opening balance for the month and the
total amount paid on cheques and the closing balance of the account to the
drawing officer. It should be reconciled with the Treasury every month. In case
of failure to do so by the administrator within 3 months the TO should issue a
notice to the bank to stop the payments and copy marked to the administrator.
ALTERATION MEMORANDUM:
In respect of alterations effecting service head and debit head after close of the
financial year the AM has to be approved by the AG only.
116
MISAPPROPRIATION OF MONEY RELATING TO EMPLOYEES – PROCEDURE
FOR SECOND DRAWAL.
In respect of the cases where the amounts relating to Employees were lost in
transit or involved in Misappropriation , the fact shall be reported to the Head of the
Department, & A.G., A.P., Hyderabad immediately for further action. The
Government will issue permission for drawl of the amount from the following Head of
Account to avoid suffering of the lost employees.
The above said amount shall be disbursed to the persons concerned and the
entire amount shall be recovered from the persons responsible for the
misappropriation and credited to the above Head of Account. (Memo. No.15455-
B/257 A &L/ 76 F & P (FW A & L) Dept., Dt.19-3-76 and Cir.Memo.No.271-
A/716/A&L/87 Fin. & Plg. Dt.27-1-87)
117
19. Catalogue of Books in the library 3 years
20. Register of books issued from the library 3 years
21. Furniture Register 3 years
22. Gazettes 3 years
23. Indents for forms 3 years
24. Stock Register of forms 3 years
25. Invoices and Advices relating
to receipts and Despatch of forms 3 years
26. Indents for stationery articles 3 years
27. Stock register of stationery 3 years
28. Invoices and Advices relating to receipts and Despatch of stationery 3 years
29. Register showing hour etc., of handing over and taking back
the sealed bag containing the key of the record room 1 year
II. TREASURY RECORDS / ACCOUNTS (TO BE DESTROYED)
1. STOs Number Book 3 years
2. Pen carbon copy of the bank scroll 10 years
3. Reserve Bank deposit Register 3 years
4. Monthly bank statement(RBD) 10 years
5. Accountants Day Book 10 years
6. Daily classified lists TA VII 3 years
7. Postings registers, receipts and disbursements 3 years
8. Transfer slips 3 years
9. List of payments(LOPs) 10 years
10. Office copies of Main Treasury Account
and Sub- Accounts sent to AG 10 years
11. Sub-Treasury Accounts 10 years
12. Register to watch the receipt of daily sheets 3 years
13. Daily sheets(TA VIII) received from the
Sub-Treasuries 3 years
14. Register of vouchers not received alongwith
daily sheets 3 years
15. Register of distribution of vouchers and challans 3 years
16. Subsidiary Register 10 years
17. Paid paper tokens and Form 101 3 years
118
11. Shroff daily cash book 20 years
12. Recipted challancs retained in the Dist.Treasury 3 years
III. CIVIL DEPOSITS (TO BE RETAINED)
1. SLO Register
2. Fly leaf Register
3. Register of Tour Advances drawn by 1 year
after the Gazetted Officers date of recovery
of the total amount Entered in the Register
4. Register of Alteration Memorandae [A.M.] 10 years
5. Register of Retrenchment Orders 3 years
6. Register AG’s authorisations 3 years
7. Register of AG’s audit objections 3 years
8. Register of Pre-audit Slips [APTC form 69] 3 years
9. Register of Post-audit Slips 3 years
10.Register of Bills received for Pre-audit
[APTC FORM 72 A] 3 years
11.Register of intimation for passing of bills
[APTC FORM 72 A] 3 years
121
12.Register of Challans enfaced on bank. 3 years
13.Register of Payment Orders issued on the Bank 3 years
14.Register of Land cess adjustable to Local Bodies 3 years
15. Register of Cheques issued in payment of
Government dues [APTC FORM 14] 3 years
16. Weekly statements of central transaction in
Non Banking Sub Treasuries [TA-XV] 3 years
17. Seals Register 10 years
18. Safe custody Register [APTC 19] 3 years after all
the valuables
entered in it
or returned or
in other registers
19. Register of counterfoils of receipts issued
to Departmental Officers 3 years
20. Register of Receipts and return of Departmental
Cash chests 3 years
21. Register of Padlocks and Keys[APTC 26] 3 years
22. Register of RBI remittances boxes locks and keys 3 years
23. Stock Register of Cheque Books and Pass Books 3 years
24. Register of Cash Orders 10 years
122
FINANCIAL ACCOUNTABILITY
(a) Planning
(b) Budgeting
(c) Drawl
(d) Disbursing
(e) Accounting
(f) Reconciliation
(g) Audit
1] The C.C.O. is the Head of the Department or other Officer who submits estimates
directly to the Government.
2] The C.C.O. is the Estimating Officer who is primarily responsible for preparing
estimates of Receipts and Expenditure of his Department in the form prescribed by
the Government (Para 19.1.1. of Budget Manual) and also supervises the Sub-
Ordinating Controlling Officer (S.C.O) working under their Control.
123
3] It is the main responsibility of the C.C.O. to identify the sources of Revenue at
various levels, to make arrangements for an overview of the existing sources of
Revenue and to suggest any new sources or methods for increasing the Revenues
in the Department by inviting suggestions from various corners and conveying brain
storming sessions.
FOR EXPENDITURE
5] to ensure compliance of pre-requisites for incurring expenditure at various levels
like administrative sanction, technical sanction and availability of budget provision.
7] Obtain monthly expenditure reports from the S. C. Os and compare with the
Budgets authorized to find out exceptions to initiate corrective action.
12] The C.C.O should reconcile the figures of both receipts and expenditure for
entire department with the Accountant General, A.P. Hyderabad quarterly.
5] S.C.O. should submit various periodicals on several subjects to the C.C.O from
time totime.
6] As per para 19.5 of A.P.Budget manual , the SCO should consolidate the figures
of receipts and expenditure of the D.D.Os under their control including his office,
124
reconcile with the Treasury every month and submit a consolidated statement of
Receipts and Expenditure to the C.C.O. regularly.
8] The S.C.O/Unit Officer is required to inspect all the Sub-ordinate offices at least
once in a year ad check all the accounts maintained by the D.D.Os. He should also
conduct surprise checks wherever necessary.
1] Who is empowered to draw the money from Treasury/P.A.O on bills and cheques
is called as Drawing Officer and who disburse the same called as DDO
2] D.D.O. should draw the money by applying relevant rules, set out in Financial
Code, Treasury Code, Budget Mannual and Account Code
4] D.D.O. should maintain proper accounts for all financial transactions accurately,
promptly with great care and necessary checks may also be done every day and see
that his subordinates do not commit fraud,
Misappropriation or any other irregularity.
5] The Head of Office/DDO will be held responsible for any loss that may be found
due to any neglect of duties laid down upon him.
6] As per Art. 56 of A.P. Financial Code Volume-I, the D.D.O. is primarily responsible
for the correctness of the amount, an any excess amount drawn, he will be required
to make good to Government Account
7] Every D.D.O. should be familiar with the financial rules and exercise a strict and
close control over his subordinates with regard to the use of public funds.
125
8] For receipts, maintain proper accounts, prompt steps to collector all arrears,
reconcile the figures with the Treasury regularly, to take effective steps to apply to
the competent authority for write off the irrecoverable arrears.
9] The receipts realized should not be locked in chest. It should be remitted in to
Treasury under the relevant head of account immediately.
12] The expenditure must have been sanctioned by a General or Special Order of
the authority competent to sanction such an expenditure
13] Sufficient funds must have been provided for expenditure in the budgets of the
Financial Year (or)
by way of re-appropriation (or) by supplementary estimates sanctioned by the
competent authority
14] The expenditure should not exceed the budget provision.
15] No funds should be reserved (or) appropriated by transfer to a Deposit Head (or)
drawn from Treasury and kept in cash chest to avoid lapse of funds.
16] There should be no undue rush of expenditure towards end of financial year.
17] The expenditure should not be prima facie more than the occasion demands
18] The Head of Office/DDO should not pass any order, directly or indirectly to his
own advantage.
19] Public money should not be utilized for the benefit of a particular person or
community
20] The amount of any allowances such as T.A. etc., should not be granted as a
source of profit to the receipient.
21] The D.D.O. should submit his signatures to Treasury in triplicate with the
attestation of the out going officer or whose signatures already available with the
Treasury.
22] If the Head of the Office is Gazetted having Gazetted Assistant, he may delegate
the powers of drawl of money from Treasurykl. The Officer to whom such powers
has been delegated cannot re-delegate his powers tosome body else. A Clerk or
Head Clerk shall not sign on any bill or voucher or payment order for the Head of
Office. Although the Head of the Office has delegated the powers to his Gazetted
Assistant, it does not absolve him of his responsibility as D.D.O. (S.R. 2(h) of TR 16
of APTC Volume-I)
23] As per Art. 93(b) of A.P.F.C. Volume-I, the Head of Office may delegate his
powers to incur or sanction expenditure on contingencies to any Gazetted
126
Government Servant serving under him subject any further conditions and
restrictions which he may consider necessary inadditon to those prescribed by the
Government.
24] Art. 3 and 38 of A.P.F.C. Volume-I precludes the use of personal/private money
for Government/Public Purpose. Hence the Question of re-imbursement does not
arise.
25] The Official entrusted with the preparation of bills should not be entrusted with
disbursement.
26] The DDO should append a certificate on the salary bill of the Head of the Office
“that the reconciliation of the previous month is completed” (every month)
1. Regular Pay bills : 25th is the last date for receipt of salary bills
4] Copy of L.O.C. is sent to the D.T.O. and he should maintain a drawing account in
Form T.A. 11
5] For opening of new drawing account in favour of E.E., Orders of the Government
and authorization of A.G. is necessary
8] For reconciliation, the bank should send a statement showing the receipts and
expenditure of a particular administrator to Treasury every month regularly. The
Administrator should also reconcile the figures with Bank and Treasury monthly,
otherwise any excess amount allowed, 12% Interest should be collected for the
period of overdrawl.
GOVERNMENT ACCOUNTS
1] Under Art. 202 of the Constitutions of India a statement of the estimated receipts
and expenditure of the State for each financial year has to be laid before the two
Houses of Legislature. This statement is know as the “ANNUAL FINANCIAL
STATEMENT (or) BUDGET”
(b) CONTINGENT FUND: This fund of the state has been constituted by the A.P.
Contingent Fund (Amendment) Act, 1984 in pursuance of Art. 267(2) of the
Constitution of India. It is in the nature of an imprest created by a non-recurring
contribution of Rs. 50 crores from the consolidated fund of the State. It is intended to
provide advances for meeting unforeseen expenditure arising in the course of year,
pending authorization of such expenditure by law to be passed by the State
Legislature under Art. 205 of Art. 206 of the Constitution. The Secretary to
Government of A.P. Finance Department shall hold it on behalf of the Governor.
( c) PUBLIC ACCOUNT: Public Account of the State pertains to all “Public Moneys”
received by or on behalf of the Government. It comprises of
(a) Small Savings Provident Fund etc.
(b) Reserve funds
(c) Deposits and advances
(d) Suspense and Misc., Account
(e) Remittances and
(f) Cash balance
The item (a) to (c) relates to public, which the government act
As “Banker” receiving amounts which are re-paid afterwards and paying out
amounts, which are recovered subsequently.
The items falling under (d) and (e) comprise merely of adjusting heads and all entries
under them in the accounts are cleared eventually by adjustment, under Final heads.
NUMBER STATEMENT:
[2] This statement detailing particulars of Posts in each permanent and temporary
establishment (both Gazetted and Non Gazetted Officers), the sanctioned monthly
pay, the special pay if any, and the FTA attached to the posts or individuals that will
be drawn on the Ist april of the following year.
[3] The provisions required under 011 Pay, 012 Allowances shall be exhibited under
detailed head 010 Salaries
[4] HRA, CCA, EEL, Medical Reimbursement, L.T.C. Education Concession etc.
should be shown under sub-detailed head 012-allowances
[5] The details of vacant posts and the period they are likely
129
to be vacant should also be indicated.
[6] Copy of Sanction Orders (G. Os) in respect of all temporary establishment should
be enclosed
[7] In respect of posts under Plan, Non-Plan, G.I.A. towards salaries should be sent
separately under respective sub-heads and Major Head of Accounts
[8] The Number statements in the proforma I,II and III prescribed by the Finance
Department should be submitted.
[1] The budget is based on the departmental estimates submitted the Head of
Department and other estimating officers, which are in turn based on the estimated
submitted by the Sub-ordinate Controlling Officer (SCO)
[2] H.O.D. should prepare their estimates in duplicate in the proforma prescribed by
the Finance Department, send one copy to their Administrative Department and copy
marked to the Finance Department not later than Ist October of every year.
[3] The administrative Department should send the estimates with their comments to
Finance Department by 15th of October.
REVISED ESTIMATES:
(a) by adding to the actuals for the first four months of the current year those
of the last eight months of the previous year
(b) by working out a figure which is three times the actuals of the first four
months of the current year
(c) by assuming that the revised estimates for the current year will bear the
same proportion to the actuals of the first four months as the actuals of the
previous year bore to those of the first four months of that year
Out of the above considered to be most viable for each particular case could
be adopted
[3] The revised estimates are prima facie the best guide to the coming year
estimates
[4] It should enable the Government to arrive at the appropriate closing balance for
the current year, which will become the Opening Balance for the next year.
[5] It is therefore essential that revised estimates are prepared with great care and
should be as close as possible to the actuals.
130
BUDGET ESTIMATES RELATING TO PLAN:
[1] The Head of Department should prepare Plan Budget separately and it should not
be mixed up or merged with the Non-Plan provisions.
[3] The Project and Programme approval committee has to approve the New
Schemes included in the plan.
[6] Formulation of schemes should be more realistic so that Budget estimates should
be nearer and reality.
[2] Approved Budget by the State Legislature was kept at the CCO level. The C.C.O.
in turn release the budgets to their S.C.O./D.D.Os –Quarter-wise
[3] From 2nd quarter onwards, further releases shall be made on the utilization of the
previous quarter ony
[4] The CCO should prepare and send distribution statements of funds made to their
S.C.O. of units quarter wise to the DTA AP Hyderabad for authorization under
controlled items other than salaries.
REAPPROPRIATION
131
[1] The Govt. has delegated certain powers to the HODs/CCO to reappropriate funds
at their level subject to certain restrictions.
[2] The delegation of powers are stipulated in Para 20.4 of AP Budget Manual read
with Govt. Memo.No.6413-A/184/BG/A1/2002.DT.11-03-2002.
[3] The re-appropriation of funds between different grants (or) between
revenue,capital and loans within the same grant is not admissible.
[4] Re-appropriation should not be sanctioned by the HOD from Plan to Non-Plan
and from Non-Plan to Plan.
[6] Re-appropriation should be done from one unit of appropriation (Detailed head) to
another
[8] Re-appropriation should be done from salaries to salaries and TE to TE from one
sub-head to another sub-head.
SURRENDERS:
1) The Head of the Department should immediately surrender the
savings under all units immediately after their identification.
2) All anticipated savings should be surrendered before 25th February
3) In exceptional cases, only the Finance Department will accept
surrender of savings upto 25th of March with explanation.
SUPPLEMENTARY ESTIMATES
1) Un-avoidable and unforeseen circumstances may arise in the course of
financial year making it necessary to urgently incur fresh expenditure under
132
one or more detailed heads (or) on a new service not contemplated in the
original budget estimate.
2) In such cases, savings in other appropriations by postponement or curtailment
of least urgent expenditure may be re-appropriated except when it is on
account of a new service
3) Expenditure on new service not contemplated in the Budget estimates
whether the expenditure is charged or voted for the year should not be
incurred and it cannot be met by way of reappropriation until it is included in a
supplementary estimate presented to the legislature and eventually in an
Appropriation act
4) If the expenditure can be met from the savings within the grant, wholly or in
part, it will be sufficient, if a token sum of Rs.1000/- or the balance actually
required, as the case may be, is included in the supplementary grant
5) In otherway, pending authorization of funds by the legislature, an advance
may be sanctioned from the contingent funds to enable urgent expenditure
being incurred on a new service
6) Advance from contingent fund doesnot lapse at the end of a financial year
7) Proposals for supplementary estimate for recoupment of advances sanctioned
and incurred from the contingency fund or sanctioned by the Govt. in
relaxation of treasury control orders, as additional amount in excess of budget
provision should be sent by the Chief Controlling Officers to the Finance
Department through Administrative Department before 5th of February of
every year.
RECONCILIATION:
1] According para 19 of Budget Mannual, every DDO should reconcile the figures
Both receipts and payments including adjustments every month regularly
[2] A Certificate should be appended on the salary bill of the Head of the Office, that
the reconciliation of the previous month has been completed. If it is not
completed, the salary of the Head of the Office should not be allowed.
[3] The DTO should furnish the list of DDOs who failed to reconcile the figures to
their concerned Head of the Departments for further action.
[4] Head of the Department should reconcile the figures with AG on quarterly basis.
[5] As a result of reconciliation, some differences are likely to arise due to mis-
classification or wrong posting either by department or by the treasury. It should
be rectified by proposing Alteration Memoranda. Difference may also due to
fraudulent drawals.
REVIEW OF EXPENDITURE
[1] As per Para 19.3.1 of AP Budget Manual, each CCO has to maintain a register of
actuals to know the progress of expenditure and see that the expenditure under
Each unit of appropriation (detailed head) is within the budget allotment.
133
[2] CCO is required to review the progress of expenditure under each unit/sub-head
on monthly/quarterly basis. This review will not only serve reconciliation but
should also serve evaluation of performance
[2] There will be 2 wings in the AG s office to conduct of audit of expenditure and
receipts
[3] Major irregularities noted, paras of similar observations in various offices of the
department are clubbed and draft para is proposed and communicated to the
department before inclusion in the C &AG report.
[4] If the deparment does not respond (or) reply furnished by the department is not
satisfactory, the para is included in the C & AG report.
[5] At the end of each financial year and after finalisation of accounts in the AG
office, AG will communicate the budget allotments and expenditure incurred to
each department alongwith variations of excess/ savings and call for the reasons
between the final appropriation and actual expenditre within two weeks from the
date of receipt in the shape of detailed appropriation accounts.
[6] If the department does not respond (or) the reply furnished by the department is
not satisfactory, the same was included in the printed appropriation accounts,
which are discussed in the Public Accounts Committee.
[1] The committee on the public accounts is a committee of the legislative assemble
comprising of Chairman and 15 members generally who are the members of
State legislature
[2] This committee scrutinizes the reports of the C & AG and AG relating to the
annual appropriation accounts and audit reports.
[3] The CCO, HOD and Secretary of the administrative department are answerable
to the Public Accounts Committee
[4] The HOD should personally go through the Audit report observations/comments,
prepare explanatory notes on each audit and objections and submit the same to
the Public Accounts Committee through concerned secretary only
[5] The HOD should implement the recommendations of the PAC in consultation with
the guidance of the concerned Administrative department in the Secretariat.
134
A C BILLS
[1] All the AC Bills drawn during the Financial Year shall be settled within 3 months
from the date of drawal
[2] No 3rd AC Bill should be admitted by the Treasury until the DC Bill received for
the 1st AC Bill
[3] The DDO should present the DC bill against AC bill to the Treasury without
countersignature of the controlling authority.
l) If there is any difference book balance and physical balance, the same should be
reconciled. If it cannot be reconciled, action should be taken under Art. 294 of AP
Financial Code Vol.I and SR 2 of TR 11 of AP Treasury Code Vol. I
m) If the concerned officer happens to be in camp(or) leave, the officer incharge or
the Head clerk should also check the cash book as above and the DDO should
as soon as he returns, verify the entries in the cash book and attest the balances
duly satisfying the correctness of the same
n) The office cash balance should be kept in an iron cash chest having double lock
arrangements
o) One of the key of the cash chest with Head of the office and other by the Double-
lock officer.
p) The cash chest should not be entrusted to the attenders
136
q) Whenever there is a change of officer due to leave/ transfer, the incoming officer
should personally verify the cash and record a certificate of verification in the
cash book in his own hand writing and affix his signature
r) The duplicate keys of the cash chest should be kept in a small pocket and
deposited in a nearest treasury for safe custody
s) Every year, the sealed packet should be obtained from Treasury, verify the
contents in the sealed packet and redeposited in the Treasury for safe custody
t) When leaving the office every day after verifying the cash chest, a proper seal
duly signed by the Head of the Office should be pasted in the cash chest. On the
next day, the cash chest should be verified. A register should be maintained for
this purpose.
[1] The minimum precautions to be safe guarding Govt. money by the Head of the
office, if any loss / misuse occurred, the Head of the office is personally responsible
a) Below Rs.250/- Single peon should be employed
[3] when a sum of money between Rs.5000/- and Rs.20,000/-, a senior person who
have rendered not less than 10 years of service should be sent
[4] If amount in excess of Rs.50,000/- , special care should be taken and if police
escort is required, special sanction of the Govt. is obtained
[1] The DDO shall maintain a separate register for the DDO current account in APTC
Form. 5 as per the guidelines issued in G.O.M.S.No.90,dt.31-01-2002.
[2] Each amount transferred by the Treasury into the DDO current account should be
accounted for in the register on the same day
137
[3] The amount Drawn by the DDO in his favour (or) in favour of the party should
also be noted
[4] The DDO should reconcile the balance at the end of month with the balance
amount in the DDO current account in the bank
[5] The balance in DDO current account beyond 15 days shall be remitted to Govt.
account
U D PAY REGISTER
[2] All the amounts relating to the claims of Govt. servants should be entered in the
register on the same day of encashment
[3] Separate U D Pay Register for Pay and allowances and contingencies should be
maintained
[4] The serial numbers in the registers should be assigned consequitively for each
financial year
[5] The serial number against each item should be rounded off when the complete
amount drawn under the particular item is disbursed leaving no balance
[8] The un-disbursed balance as verified from the acquittance roll should be entered
in column 5 and subsequent disbursements noted in column 6 to 8 till the entire
amount is disbursed.
[9] The closing balance of the U D Pay should be taken into cash book
[10] The U D Pay Register should be signed by the DDO every day
[11] The undisbursed amount should not be kept for more than one month from the
date of drawal and they should be remitted.
ACQUITTANCE REGISTER:
[1] The D.D.O. shall maintain a separate acquittance register in A.P.T.C. Form-88
138
[2] For all claims exceeding Rs. 5,000/- the acknowledgement should be on Re.1/-
Revenue Stamps
[3] The U.D.Pay Serial Number to which the claim relates should be noted in the
Acquittance register.
[2] Every Office is provided with P.A. to meet with urgent unforeseen petty items of
expenditure
[3] The P.A. is recouped by drawing contingent bills for the expenditure initially met
from P.A.
[5] The quantum of P.A. for any organization should not as a rule exceed the monthly
average of contingent average for the preceeding 12 months
[8] The P.A. of the Head of the Department has to be fixed and sanctioned by the
Government
[9] For sanction of PA or for revision of the existing PA, the concerned department of
secretariat should sent the proposals to the Finance ( A & L) Department for
concurrence of grant of PA to the sub-ordinate offices under their control.
[10] For the first time or enhanced PA should be drawn on APTC Form 40 debitable
to 8672 Permanent Cash Imprest, 101 Civil head of account.
PURCHASE OF STORES:
[1] Stores include all articles and material such as furniture, chemicals, scientific
instruments, appliances, stationary articles, diet charges, material for
constructions of buildings, departmentally manufactures stores, machinery tools
and plants but excluding books, publications, periodicals in a library (Art. 122 of
A.P.F.C. Volume-I)
139
[2] All stores should be purchased through the Director, Printing and Stationery &
Stores, Purchase Department who has been vested with a state wide
jurisdiction with regard to purchaes.
[3] Perishables like fruits, foodstuff, newspaper etc. are exempted from the purview
of Director of Printing and Stationery under Art. 123 of A.P.F.C. Volume-I
[4] The items under rate contract finalized by the Director of Printing & Stationery
should be purchased from the earmarked firms.
[5] In case of emergency, the Head of Department may purchase stores directly after
obtaining approval of the Stores Purchasing Committee in regard to other items
as well.
[6] The following are the articles exempted from the purview of the Stationery and
Stores Purchase Department (Art. 123 of A.P.F.C.Volume-I)
140
12] Manures both organic and chemicals
13] Books, maps, charts, periodicals required by the State Government Offices and
Institutions
17] Stores covered by rate contract of Director General, Supplies and Disposals,
Government of India provided they are purchased in accordance with the
procedure laid down by GOI
18] Petrol, Kerosene up to 500 gallons, fuel oils such as light diesel oil, high-speed
diesel oil and furnace oil.
23] Binding and preservation material like sheep’s skin, calico, Bakram etc., can be
purchased by the Director, State Archives up to a limit of Rs. 1,000/- p.a.
subject availability of funds.
25] Requests for misc., types of works not requiring actual supply and stores such as
stitching of uniform etc., body building on chassis and Job work involving
fabrication, or constructions under department supervision.
27] Purchase through the India supply mission, Washington and /or/ India Stores
Department, London.
[7] Separate stock accounts should be maintained for expendables and non-
expendables such as furniture, equipment etc. (Art. 133 of A.P.F.C.Volume-I)
141
[8] Stores should be periodically inspected and action taken to regularize the short
coming by recovery from concerned/write off etc. (Art. 139 of A.P.F.C. Volume-
I)
[9] The unserviceable articles should be identified and action taken for disposal and
write off in the manner indicated in Art.
143 of A.P.F.C. Volume-I
[10] In the event of losses in cash and stores, the departments should follow the
detailed procedure under Art. 294, 302 of the A.P. Financial Code Volume-I
[1] First preference for stores manufactures in Government Department work shops
[3] In respect of non-standard items, the under takings also have to participate in the
tenders, if any, called by departments.
[4] The items reserved for the S.S.I. Units should be exclusively purchased from
them. The list can be had from the Director of Industries. These units have also
been exempted from the requirement of lodging earnest money and security
deposit for the specific items for which they have been enlisted.
[5] The good manufactured in Jails should be had from them only. This includes
furniture, stitching of Khadi uniforms, Attender liveries, ammunition boots for
officials of police, fire services and prison departments, phenyl, navar etc.
These items can be purchased from out side only after obtaining “No stock
Certificate” from the Jail Department.
[6] Modern Office equipment such as Computers etc should be purchased only
through A.P. Technology Services Limited
[7] The cloth requirement of offices towards livery etc should be purchased from the
APCO
[8] Woolen Carpets should be purchased from the A.P. State Wool Industries
Cooperatives
[11] Wooden furniture should be purchased from the JAIL DEPARTMENT, the
Government centers like PWD Work Shops, Furniture Mill cum Mechanical
142
Wood Work Shop, Sanathnagar etc., Industries Centre, Hyderabad should be
given next preference.
a] Single Tender System [b] Limited Tender System [c] Open Tender system
B] Limited Tender System: Should be adopted when the limits for the single tender
system are exceeded and the estimated value of the order is less than Rs.
5,000/-
[2] When open tenders called, circular communication should be sent to dealers of
repute apart from vide publicity in news papers, trade bulletins etc.
[3] A time gap of at least one month should be given between the date of notification
of the tender and the last date of submission of tenders.
[4] If the lowest tender is passed over, specific reasons should be recorded (Art. 125
of A.P.F.C.Volume-I)
2] Sub-Treasury Officer should ensure that all the D.D.Os review their Treasury Bill
Registers Bi-weekly and append necessary certificates.
3] The Sub-Treasury Officers should enter all the pension bills drawn by him in his
Treasury Bill Register.
4] P POs should be sorted out Pay Bank Branch wise. Life Certificates should be
filed in the respective P P Os. Monthly Payment entries should be recorded in
143
the Disburser’s half. Payment of first pension/Gratuity/Commutation should be
made only through Bankers cheque /DD / Account credit after making entries to
that effect in the both halves of PPOs.
5] All PPOs including those taken from the Banks/Zilla Parishad should be entered
in the Pension Stoods invariably.
7] Un drawn pensions for more than three [3] years should be sent to the AG AP
Hyderabad through District Treasury Periodically.
9] Bills should be passed only to the extent of Budget Authorized- DDO wise
10] Sub-Treasury Officer should personally round off entries in the S.T.O. Number
Book with reference to entries in the Scroll. Bank Scroll
11] Bank list should be printed through Computer only for Strict enforcing of budget
authorizations.
12] Bills should be sent to Bank in Locked Box only. Double Pass Book system
should strictly be insisted/observed.
14] Plus and Minus Memos should be struck every month in all Deposit Accounts
duly attested by the S.T.O/ATO. Receipt/Payment entries should be posted in
the Deposit Ledgers day wise chronologically under the attestation of STO/ATO.
The STO should ensure that all the Deposit Accounts should be got reconciled
with the DTO figures every month without fail and rectify the differences if any
noticed immediately.
15] C.A.Bs should be obtained for all Deposit Accounts in triplicate on quarterly
basis i.e., 30th April, 30th June, 30th Septermber, and 31st December. One copy
should be preserved in the Sub-treasury and the remaining two copies should be
sent to the District Treasury. Payments should not be allowed in the P.D.
Account if CAB not received within 15 days from each quarter ending.
16] Replies to all pending A.G. Audit Paras should be submitted to the District
Treasury immediately along with connected enclosures in triplicate.
17] Tokens should carefully be preserved for 3 years by stitching date wise. Tokens
should be issued through Computers only.
144
18] Reconciliation of monthly receipts/expenditure [including loans and advances,
FBF, GIS and Refunds] should be done up-to date in respect of all D.D.Os. Bills
should not be admitted in respect of Defaulting D.D.Os until they complete their
reconciliation up-to date.
19] Items to be lapsed as per G.O. 43 should be lapsed by the end of 31 st March
every year duly following the procedure.
20] All items of safe custody articles lying for more than 3 years should be cleared
off.
22] SLO Registers/Fly Leaf Registers should be posted properly before passing the
bills by the concerned accountant. Departmental people should not be allowed
to post in Fly leaf/SLO.
23] Wanting vouchers should be obtained from the concerned D.D.Os before
despatch of monthly accounts.
27] STO and staff should have pleasing manners and should behave in a courteous
manner with the D.D.Os, Sarpanches and Pensioners and with public without
giving scope for any complaints.
28] All the prescribed records in the Sub-Treasury should be carefully preserved for
the entire period
29] ATO/STO has to see that the balances of P.D. Accounts in both ledger and
computer should be same.
145
The Actual amounts to Govt. Servants
Contribution together with the
interest are calculated as per
schedule - I in respect of NGOs & GOs. and Same as GPF Rules
as per schedule II in respect of
Class IV employee
Cessation of scheme : 31-10-1984
Due to introduction of the Govt. insurance scheme with effect from 1-11-84 the
membership of the existing F.B.F. scheme shall cease from 31-10-84. The amounts
which would have been due to them under the said scheme are calculated as if they
ceases to be in service on 31-10-84 AN and shall continue to remain in the said
fund. However the balances shall carry interest at the rate envisaged in FBF
scheme. The balances in the individual account of the subscribers together with
interest thereon shall become payable to the subscriber on their retirement or
otherwise by demitting office earlier fro any reason or to the persons who would have
been entitled to receive the amount on account of F.B.F. under Rule 9 of FBF rules
in case of subscribers who die while in service.
Interest at the rates applicable to GPF balance be allowed on the balances of the
FBF stading to the credit of subscribers as on 31-10-84 and upto date of retirement
or death. (G.O.Ms. No. 100 F & P (FW. Accts II) Dt. 31-3-86) red with memo No.
17224/213/Accts/II/A-88-1, dt. 12-9-88 Fin. Plg. Dept.)
1 A Govt servant in gaz service whose date of birth is 20-6-1946 was appointed
regularly from 1-7-69. He enrolled himself as a member to the FBF/GIS W.E.F.
1-8-75, his FBF/GIS subscription as been given
FBF / GIS Subscription
FBF Subscription at Rs. 10/- from 1-8-75 to 31-10-84
GIS Subscription at Rs. 20/- from 1-11-84 to 31-10-94
Rs. 30/- from 1-11-94 to 31-10-97
Rs. 60/- from 1-11-97 to 30-6-2004
Calculate the FBF / GIS amount together with interest as on the date of
retirement on the A.N. of 30-6-2004.
148
As per Table -I
1-11-1984 to 31-10-1994 Rs.1388-00 X 2 Unit. =Rs. 2776-00
As per Table - II
Interest on accumulated on Savings Fund 2550 X2 Unit =Rs. 5100-00
As per Table - III
Accumulated Savings with interest From
Savings fund on the revised rate of Rs. 30/- 2075X2 = Rs. 4150-00
contribution from 1-11-1994 tp 30-06-2004
116 Months
Contribution enhanced from Rs. 30/- to Rs. 60/- 1254 X2 = Rs. 2508-00
W.E.F. 1-11-97 to 30-6-2004, 80 Months
Total = Rs. 14534-00
1 A Govt servant in gaz service whose date of birth is 20-6-1946 was appointed
regularly from 1-7-69. He enrolled himself as a member to the FBF/GIS W.E.F.
1-8-75, his FBF/GIS subscription as been given
FBF / GIS Subscription
FBF Subscription at Rs. 10/- from 1-8-75 to 31-10-84
GIS Subscription at Rs. 20/- from 1-11-84 to 31-10-94
Rs. 30/- from 1-11-94 to 31-10-97
Rs. 60/- from 1-11-97 to 30-6-2004
Calculate the FBF / GIS amount together with interest as on the date of
retirement on the A.N. of 30-6-2004.
149
11/84 to 10/94 = 120 Months X 6.875X2 = Rs. 1650 - 00
11/94 to 10/97 = 36 Months X 10.50 X 2 = Rs. 756 - 00
11/98 to 6/2004 = 80 Months X 10.50 X4 = Rs. 3360-
00
Total = Rs. 5766.00
Interest : Rs. 8768-00
ABSTRACT
Savings fund Principal : RS. 5766-00
Interest : Rs. 8768-00
Total : Rs.14534-00
Note : Bills shall be prepared separately for principle amount and Interest.
2. A Govt. Servant in LGS Whose date of Birth is 8-6-1944 was appointed on 22-
6-65. He enrolled himself as subscription as given below
FBF Subscription at Rs. 5/- 1-8-75 to 31-4-83
at Rs. 10/- 1-5-83 to 31-10-84
Calculate the FBF amount together with interest as on the date of retirement on
the A.N. of 30-6-2004
Calculation of FBF Payment of Sri .............. Attender
1. Name of the employee : .................................................
2. Designation of the Post held at the Attender
3. Date of Retirement 30-06-2004
4. Period of EOL During which the
contribution to the fund was not made Nill
5. Name of the nominee
6. Date of Commencement 8/75 to 4/83 Rs. 5-00 (7Year 9 Months)
contribution enhanced 5/83 to 10/84 Rs. 10-00 (1Year 6 Months)
7. I TEM - I CONTRIBUTION Rs.5-00
151
Total period of contribution 9 years 3 months
Amount payable for 9 Years Rs. 702-00
Amount payable for 10 years Rs. 800-00
Amount payable for 1 years 800-702=98
Amount payable for 3 months 98*3/12=24-50
Amount payable for 9 years 3 months 702+24-50=726-50
8. II TEM - II CONTRIBUTION from Rs.5-00 to Rs. 10-00
Total period of contribution 1 years 6 months
Amount payable for 9 Years Rs. 62-00
Amount payable for 10 years Rs. 128-00
Amount payable for 1 years 128-62=66
Amount payable for 3 months 66*6/12=33
Amount payable for 9 years 3 months 66+33=95-00
9. Total amount (Item - 1 + Item-2) 726-50 + 95-00 = 821-50
10. FBF Contribution from 8/75 to 10/84 465-00 + 90-00 = 555-00
11. Interest upto 31-1-84 266.50
152
ABSTRACT
PRINCIPLE 555.00
INTEREST 6269.00
TOTAL 6824.00
(Rupees six thousand eight hundred and twenty four only)
Note : Bills shall be prepared separately for principle amount and Interest.
1] Certified that this Treasury Bill Book/Register of Bills contain pages Serially
numbered from _____ to _____ and brought into use w.e.f ________ [date
Register of bills/Treasury Bill Book only, and I have personally satisfied myself
that no other register of bills/Treasury Bill Book is currently in use for presenting
Certificate tobe recorded when the register is completed and lodged before a
“ Certified that I have personally satisfied myself that all the bills presented
through this register of bills/Treasury Bills Book have been either encashed or
returned by the PAO/Treasury
153
IMPORTANT POINTS
1] The Word Budget is derived from the Old French word “BOUGETTEE” which
means a “Little Bag”. In Britain, the term was used to describe the Leather bag in
which the Chancellor of the Ex-chequer carried to Parliament the annual statement
of the Govt’s needs and resources.
154
A.P.C.S.(CONDUCT) RULES, 1964
1] These Rules applicable to all State Government Servants whether he is on
duty (or) under suspension (or) Leave (or) on Foreign Service either within the
State (or) Outside the state
3] ATTENDANCE: All Govt servants are expected to attends office from 10.30
AM to 5.00 PM on all working days. An attendance register should be
maintained and all establishment members should initial it as soon as they
come to office. Any member who attends late should sign after entering the
hour of arrival. If he attends office before 12.30 it will be treated as half-day
casual leave and attendance after 2.00 PM will be treated as full days casual
leave. One day casual leave should be deducted for each 3 days late
attendance
5] Kinds of disposals.
a) R.Dis. – To be retained permanently
b) D.Dis - To be retained 10 years normally and the period can be extended
where necessary by obtaining orders for further retention
c) L.Dis. - To be retained till one or three years
d) N.Dis - To be returned in original
e )F.Dis. – To be filed
f)X.L.Dis - To be filed without numbering
g)X.N.Dis - To be returned without numbering
156
PENSIONS
A.P.REVISED PENSION RULES’1980
4) If the date of birth is middle of the calendar month, the Govt. servant has to retire
on the AN of the last day of that calendar month.
5) If the date of birth is 1st of the month, he has to retire on the AN of last day of
preceeding month.
6) If the date and month of the employee is not found in the SR, 1 st July should be
taken as Date of birth.
7) If the month and year are known but not the exact date, 16 th of that month should
be taken as Date of Birth
9) A person who has been permitted to retire voluntarily from service should be given
weightage of maximum period of 5 years or the period left over to reach
superannuation or the period of difference between 33 years and actual
qualifying service whichever is shorter.
13) The date of increment falls due on the day following the date of retirement, the
benefit of increment may be given notionally for the purpose of pensionery
benefits subject to condition that it should be considered for any other purpose.
G.O.Ms.No.235,F & P,(FW FR II)Dept.dt.27-10-1998.
14) The minimum pension is Rs.1925/- per month under RPS 2005.
18)Commutation of pension –
40% of Service pension X 12 X Purchase Value.
There is no monetary limit.
158
21) The death relief to the service pension is Rs.5000/- or one month’s pension
whichever is more w.e.f.04-10-2005 as per
G.O.(P)No.250,Fin(Pen.I)Dept.dt.04-10-2005
22) If a Govt. servant dies while in service after completing 5 years of qualifying
service or more the retirement gratuity shall be calculated as if he had 18 years
of qualifying service or his actual qualifying service whichever is more.
23) If a Govt. servant dies while in service after completing 1 year of qualifying
service but before completing 5 years of qualifying service the retirement
gratuity shall be calculated as if he had 9 years of qualifying service i.e.,18 half-
years.
23) If a Govt. servant dies while in service before completing 1 year of qualifying
service the retirement gratuity shall be calculated as if he had 3 years of
qualifying service i.e.,6 half-years.
24) If a Govt. servant happens to die while under suspension the entire period of
suspension has to be treated as duty and the family is entitiled to pay and
allowances, less subsistance allowance already paid. In such cases, family
pension should be calculated on the pay that would have been drawn had he
not been kept under suspension.
25) For sanction of Enhanced Family pension(50% of last pay drawn) the Govt.
employee should complete 7 years of qualifying service.
28) The normal family pension is payable from the day following the date of
completion of 7 years from the date of demise till death or remarriage.
29) In case of death of a Govt. employee while in service, if the family has no other
earning member and suitable person for appointment, Ex-gratia of the following
amount may be granted by the appointing authorities.
Class IV - Rs.40,000/-
NGOs - Rs. 60,000/-
Gazetted - Rs. 80,000/-
[G.O.Ms.No. 166 GAD(Ser.G) Dept dt. 31-03-2005]
This should be debited under the respective Major and Minor Sub heads of the pay
and allowance of the deceased employee under 310/312.
159
30) In case of accidental death while on election duty the Ex-gratia at the rate of 20
times of salary subject to minimum of Rs.2.50 lakhs to the family pensioner may
be granted.
The following is the debitable head 2015 – Elections,MH 104- charges of conduct of
elections for Lok Sabha and State assembly when held simultaneously,SH 04 –
Conduct of elections to Lok Sabha and State Assembly, 500- Other Charges,
503 – Other expenses.
G.O.Rt.No.5472 GAD(Elections B )Dept.dt.28-09-2004.
32) The Head of the office who initiates the claim is personally responsible for any
lapse if any wrong payment is made.
G.O.Ms.No.113,F & P(FW Admn.II)Dept.dt.24-01-97.
PENSION CALCULATION
Date of Birth (Art. 358)
Add Superannation
Age Rule 42
Date of Attainment of
Superannuation age
date of retirement................................... A.N.
(-) Date of Appointment
Total Service
161
PROCEDURE TO BE FOLLOWED IN NEW CASES:
2] After ensuring the proper identification of the pensioner and after obtaining
relevant certificates, in triplicate, and make payment as per rules in vogue.
3] The STO has to send the original authorizations of GPO/CVP to the Dist
Treasury along with annexure II (b) duly noting the payment particulars; the DTO
in turn shall enclose the above authorizations to the pension paid vouchers
[Annexure IV] and send them to the AG along with the monthly Account; the
pensioners copy of GPO and CVP shall be cancelled and kept with the STO for
audit.
4] A note of the reduced amount payable should be made on the BHs of PPO
under attestation of STO quoting the AG authorization and date.
5] Excess payment of pension, if any made from the date of the reduced amount
payable should be deducted from the commuted value of pension under
intimation to the AG.
6] A separate bill should be prepared for the payment of commuted money quoting
the AG’s number and date and paid voucher should be sent to the AG by RP in
a separate schedule;
7] DR admissible on the original pension but not on the reduced pension;
8] The commuted portion of the pension should be restored after completion of 15
years as per GO MS NO 44 F&P DT 19-02-1991, except in case of voluntary
retirement which is covered by GO MS NO 176 FINANCE DT 23-6-82.
9] The pensioner is not entitled to commute pension again due to restoration of
pension; or any consolidation of pension.
10] Every pensioner has to submit the life certificate during the month of November
of every year at the concerned STO or at the Bank where the pensioner drawing
pension personally as per Cir. Memo.No.10393-A/79/PSC/2005.dt.19-10-2005 in
the prescribed proforma. [SR 71,SR 78 of APTC Volume I]
11] Also the pensioner has to furnish the employment/non-employment/re-
employment; marriage/non-marriage certificate duly attested by any Gazetted
Officer to the STO in the month of November every year.
12] If the above certificates not received by the STO; the pension for the month of
January should be stopped until the receipt of the above certificates.
13] In case of the death of the pensioner; the family members of the deceased
pensioner should intimate the death immediately; on receipt of the above
information the STO has to take action to workout LTA, Death Relief and making
162
arrangements for payments after satisfying himself regarding the genuineness of
the claim.
14] On receipt of the intimation of the death of the pensioner from the FP
beneficiary, the STO has to take action for commencement of FP as per the
authorization available in the PPO; and also watch the time limit prescribed for
EFP by maintaining Registers in the prescribed proforma.
15] Death relief eligible for service pensioners only i.e., Rs 5000/- or one month’s
pension[ Excluding the commuted portion of pension] last drawn which ever is
more w.e.f. 04-10-2005 and it should be noted in the BHs of the PPO
[GO(P)No.250,Fin.(PEN I)Dept.dt.04-10-2005.
16] Death relief in respect of municipal teachers shall be paid from the concerned
municipality only from their general funds.
TRANSFER OF PPOs
TRANSFER WITHIN THE JURISDICTION OF STO:
If the pensioner desires to change the Bank branch within the same Sub
Treasury jurisdiction , the pensioner has to close the pension SB A/c in the existing
bank and intimate the fact to the STO along with representation duly furnishing the
information regarding newly opened SB A/c No and name of the PBB for crediting
his pension in same account. After receipt of the same the STO has to take further
action accordingly and intimate the fact to the DTO;
TRANSFER WITHIN THE DISTRCT:
1. The pensioner should submit an application along with original PPO and closed
SB A/c passbook with a certificate that there are no Bank loans pending
recovery and no excess payment of pension against the pension A/c for transfer.
He should also furnish the new residential address and other information
required at the new station;
2. The STO after appending last payment certificate in both half of the PPO duly
noting necessary entries in the Registers maintained at STO and forward the
same to the DTO for further action. The STO should also delete the concerned
pension Record from the master data in the computer.
3. The DTO after recording necessary entries in the registers concerned under his
attestation and forward the both halves to the new STO for further action.
4. The new STO who received the transfer PPO should note the particulars in the
registers concerned in Form 81 and arrange payment of pension through bank
opted by the pensioner and the pensioner’s half should be returned to the
pensioner. The STO in the new station shall make relevant entries in the
pension Master data.
TRANSFER OUTSIDE THE DISTRICT:
1. The pensioner should submit an application along with original PPO and closed
SB A/c passbook with a certificate that there are no Bank loans pending
163
recovery against the pension A/c for transfer. He should also furnish the new
residential address and other information required at the new station.
2. The STO after appending last payment certificate in both halves of the PPO.
duly noting necessary entries in the Registers maintained at STO and forward
the same to the DTO for further action. The STO should also delete the
concerned PPO from the pension master data.
3. The DTO should send the PPO with descriptive rolls to the other DTO after
making necessary entries in the concerned pension stood duly marking of the
covering letter to the AG AP Hyderabad for allotment of new PPO number of
respective District. While sending the PPO to other district, the forwarding letter
Should be signed by the Deputy Director only as his specimen signatures only
will be available in other districts for cross verification.
4. On receipt of the transfer PPO the DTO should make necessary entries in the
concerned Registers maintained in Form 81 and forward the same to the STO
where the pensioner opted to take pension for further action.
5. On receipt of the new PPO number from the AG the DTO should enter the AG
No. Reference and date in the register concerned and forward the same to the
STO where the pensioner is drawing pension for making necessary entries in
the stood.
6. The new STO who received the transfer PPO should note the particulars in the
registers concerned in Form 81 and arrange payment of pension through bank
opted by the pensioner and the pensioner’s half should be returned to the
pensioner after due obtaining muster.
7. Zilla Parishad pensions cannot be transferred from one district to another
district.
164
1. If the pensioner’s half is lost, the pensioner should make police enquiry and then
apply for duplicate. The cost should be collected from the pensioner. In case of
PPO torned out, duplicate may be issued by collecting the cost of renewal of
PPO.
2. The STO should prepare both halves of duplicate PPO with reference to the
particulars available in the original PPO certifying it to be true and copy should
be sent to DTO along with duplicate and original duly recording the fact in the
pension stood with last payment certificate.
3. The DTO should verify the duplicate PPO with original and also with the stood
available at Dist Treasury and sign the duplicate duly noting the date from which
the pension should commence under his attestation.
4. The DTO should detach descriptive rolls from the original PPO and return it with
duplicate PPO to the STO for payment. The original should be cancelled and
filed in DTO’s Office;
5. The period of cancellation for PPOs is 3 years.[ In case of un drawn pension for
more than 3 years and send to AG for cancellation.]
6. The DTO can issue a duplicate PPO in cases of loss of pensioner’s portion of
PPO as per SR 85 of TR 16 of APTC Vol.I.
7. The DTO has no power to issue duplicate copy of DH; such cases have to be
referred to AG by the DTOs duly intimating the last payment certificate [ Cir
Memo No D2/21028/2001 dt 6-9-2002 of the DTA AP Hyderabad.
OTHER POINTS:
1. All P P Os should be kept in the personal custody of STO/ATO only.
2. When the retirement gratuity/CVP is paid to the pensioners through banks,
the duplicates received by the pensioners should be taken back; fact of
payment should be noted and filed the same in the respective DH of the
pensioner.
3. The gratuity payment order is valid for 6 months from the date of issue; if that
is not paid due to non appearance of pensioner and subsequently if the
pensioner appearance payment should be made only after it is got revalidated
by the AG/AO LF by giving non payment certificate.
4. In case where the original PPO/GPO/CVP issued by the AG / AO LF are lost
in transit and not traceable the AG/AO LF shall take action to issue duplicate
PPO duly obtaining the pensioners copy of intimation along with non payment
certificate from the pension disbursing authority.
[Authority SR 85 [c] and GO MS NO 266 F&P [FWTFR] DT 16-5-90]
165
7. The pensioner may then present his claims through a well known bank or an
agent in the manner indicated in SR 6 provided the bank or agent produces
on each occasion, a certificate signed by a Magistrate, a Notary, a Banker or
diplomatic representative of India that the pensioner was alive on the last day
of the period for which his pension is claimed, or executes a bond
guaranteeing the refund or over payment to the Govt and produces at least
once in a year the life certificates in respect of a pensioner signed by a
persons mentioned above.
[Memo No 64468/1964/68-10 Dt. 20-12-69]
8. The bank or agent shall also produce a letter of authority from the pensioners
once 6 months to the effect that the bank or agent is authorized to receive the
pension on behalf of the pensioner.[Memo No 603/ Accounts/ 62 -1 dt 18-1-
62]
9. RBI permission is not required now for payments made in India in Indian
currency. It is up to the pensioners to make their arrangements to draw in
foreign currency providing their legitimacy.
10. The life certificate furnished by a person authenticated by Notary public in
other Country is acceptable as per the provisions of Sub-Rule 69[b] under
TR 16 of APTC Vol-I
166
7. After payment of arrears both halves of PPO should be sent to the AG duly
noting the fact of payment of Pension [ SR89 © under TR 16].
8 In case of death of pensioner governed by FP rules 1964 and RP rules 1980 the
Treasury shall start paying the FP as authorized by the AG {SR 76 A of TR 16].
PENSION REMAIN UNDRAWN FOR OVER 3 YEARS:
A pension not drawn over 3 years seizes to be payable [SR 87 (a)] The
Treasury Officer should examine the DHs once in half year and all such DHs should
be detached and sent to AG with a statement [SR 87(e) TR 16]
***
1) Prior to 1-4-78 Retired Consolidation:-
___________
Total Consolidation of pension of 1-4-78
___________
168
4) 1-4-94 Consolidation of Pension:-
G.O.Ms.No.303,Dt.02-09-1994
Basic Pension as on 01-07-92 Rs.
Pay ranges upto Rs.1750/- 83% Max. Rs.1453/-
Pay range in Rs.1750/-to Rs.3000/- 62 %
Min. Rs.1453/-Max. Rs.1860/-
Pay range above Rs.3000/- 54%
Min. Rs.1860/-
10% Fitment as on 01-07-92 subject to
Maximum Rs.250/-
Consolidation pension as on 1-4-94
169
PENSIONS
[A.P.REVISED PENSION RULES’1980]
170
4) If the date of birth is middle of the calendar month, the Govt. servant has to
retire on the AN of the last day of that calendar month.
5) If the date of birth is 1st of the month, he has to retire on the AN of last day
of preceeding month.
6) If the date and month of the employee is not found in the SR, 1st July
should be taken as Date of birth.
7) If the month and year are known but not the exact date, 16th of that month
should be taken as Date of Birth
9) A person who has been permitted to retire voluntarily from service should
be given weightage of maximum period of 5 years or the period left over to
reach superannuation or the period of difference between 33 years and
actual qualifying service whichever is shorter.
13) The date of increment falls due on the day following the date of
retirement, the benefit of increment may be given notionally for the
purpose of pensionery benefits only.
[G.O.Ms.No.235,F & P,(FW FR II)Dept.dt.27-10-1998]
14) The minimum pension is Rs.1925/- per month under RPS 2005.
171
15) Calculation of Service Pension –
No. of completed years/66 X Last Pay drawn
17) Family Pension: Enhanced Family Pension – 50% of the last pay drawn
Normal Family Pension – 30% of the last pay drawn
18)Commutation of pension –
40% of Service pension X 12 X Purchase Value.
.
21) The death relief to the service pension is Rs.5000/- or one month’s pension
whichever is more w.e.f.04-10-2005 as per G.O.(P)No.250,Fin(Pen.I)Dept.dt.04-10-
2005
22) If a Govt. servant dies while in service after completing 5 years of qualifying
service or more , the retirement gratuity shall be calculated as if he had 18 years of
qualifying service or his actual qualifying service whichever is more.
23) If a Govt. servant dies while in service after completing 1 year of qualifying
service but before completing 5 years of qualifying service the retirement gratuity
shall be calculated as if he had 9 years of qualifying service i.e.,18 half-years.
23) If a Govt. servant dies while in service before completing 1 year of qualifying
service the retirement gratuity shall be calculated as if he had 3 years of qualifying
service i.e.,6 half-years.
24) If a Govt. servant happens to die while under suspension the entire period of
suspension has to be treated as duty and the family is entitled to pay and
allowances, less subsistence allowance already paid. In such cases, family pension
should be calculated on the pay that would have been drawn had he not been kept
under suspension.
25) For sanction of Enhanced Family pension (50% of last pay drawn) the Govt.
employee should complete 7 years of qualifying service.
172
26) If he dies before rendering 7 years of qualifying service, Normal Family pension
(30% of last pay drawn) is admissible.
27) The Enhanced family pension shall be payable up to 7 years from the day
following the date of death or attaining the age of 65 years of the deceased
employee which ever is earlier.
28) The normal family pension is payable from the day following the date of
completion of 7 years from the date of demise till death or remarriage.
29) In case of death of a Govt. employee while in service, if the family has no other
earning member and suitable person for appointment, Ex-gratia of the following
amount may be granted by the appointing authorities.
Class IV - Rs.40,000/-
NGOs - Rs. 60,000/-
Gazetted - Rs. 80,000/-
[G.O.Ms.No. 166 GAD(Ser.G) Dept dt. 31-03-2005]
This should be debited under the respective Major and Minor Sub heads of the pay
and allowance of the deceased employee under 310/312.
30) In case of accidental death while on election duty the Ex-gratia at the rate of 20
times of salary subject to minimum of Rs.2.50 lakhs to the family pensioner may be
granted.
The following is the debitable head 2015 – Elections, MH 104- charges of conduct of
elections for Lok Sabha and State assembly when held simultaneously,SH 04 –
Conduct of elections to Lok Sabha and State Assembly, 500- Other Charges, 503 –
Other expenses.
G.O.Rt.No.5472 GAD(Elections B )Dept.dt.28-09-2004.
32) The Head of the office who initiates the claim is personally responsible for any
lapse if any wrong payment is made.
G.O.Ms.No.113,F & P(FW Admn.II)Dept.dt.24-01-97.
PENSION CALCULATION
Date of Birth (Art. 358)
173
Add Superannation
Age Rule 42
Date of Attainment of
Superannuation age
date of retirement................................... A.N.
(-) Date of Appointment
Total Service
PENSION CALCULATION
Date of Birth (Art. 358)
Add Superannation
Age Rule 42
Date of Attainment of
Superannuation age
date of retirement................................... A.N.
(-) Date of Appointment
174
Total Service
1] The DTO while forwarding the PPO/GPO/CVP to the STOs concerned duly
assign the P.P.O.ID for arranging payments through S.B. Accounts of Bank
Branch opted by the pensioner, the DTO shall intimate the same to the
Pensioner by post.
175
2] After ensuring the proper identification of the pensioner and after obtaining
relevant certificates, in triplicate, and make payment as per rules in vogue.
3] The STO has to send the original authorizations of GPO/CVP to the Dist
Treasury along with annexure II (b) duly noting the payment particulars; the DTO
in turn shall enclose the above authorizations to the pension paid vouchers
[Annexure IV] and send them to the AG along with the monthly Account; the
pensioners copy of GPO and CVP shall be cancelled and kept with the STO for
audit.
4] A note of the reduced amount payable should be made on the BHs of PPO
under attestation of STO quoting the AG authorization and date.
5] Excess payment of pension, if any made from the date of the reduced amount
payable should be deducted from the commuted value of pension under
intimation to the AG.
6] A separate bill should be prepared for the payment of commuted money quoting
the AG’s number and date and paid voucher should be sent to the AG by RP in
a separate schedule
7] DR admissible on the original pension but not on the reduced pension;
8] The commuted portion of the pension should be restored after completion of 15
years as per GO MS NO 44 F&P DT 19-02-1991, except in case of voluntary
retirement which is covered by GO MS NO 176 FINANCE
DT 23-6-82.
The recovery of CVP from the pension is from the date of payment of CVP or
three months from the date of authorization which is earlier..
As per the G.O. 523 Finance (pen-i) Department date 14-06-2004 the minority
pension will be cease if he/she got an employment in Govt. Private Sector for
earning Rs.2440-00 per month.
9] The pensioner is not entitled to commute pension again due to restoration of
pension; or any consolidation of pension.
10] Every pensioner has to submit the life certificate during the month of November
of every year at the concerned STO or at the Bank where the pensioner drawing
pension personally as per Cir. Memo.No.10393-A/79/PSC/2005.dt.19-10-2005 in
the prescribed proforma. [SR 71, SR 78 of APTC Volume I]
- For payment of family pension for life those are Mentally retarded and Physically
Crippled pensions are submit corticated for the every three years , A certificate
to that effect that she/he is continued in the disable state issued by the
Competent authority
176
11] Also the pensioner has to furnish the employment/non-employment/re-
employment; marriage/non-marriage certificate duly attested by any Gazetted
Officer to the STO in the month of November every year.
12] If the above certificates not received by the STO; the pension for the month of
March should be stopped until the receipt of the above certificates.
13] In case of the death of the pensioner; the family members of the deceased
pensioner should intimate the death immediately; on receipt of the above
information the STO has to take action to workout LTA, Death Relief and making
arrangements for payments after satisfying himself regarding the genuineness of
the claim.
14] On receipt of the intimation of the death of the pensioner from the FP
beneficiary, the STO has to take action for commencement of FP as per the
authorization available in the PPO; and also watch the time limit prescribed for
EFP by maintaining Registers in the prescribed proforma.
15] Death relief eligible for service pensioners only i.e., Rs 5000/- or one month’s
pension[ Excluding the commuted portion of pension] last drawn which ever is
more w.e.f. 04-10-2005 and it should be noted in the BHs of the PPO
[GO(P)No.250,Fin.(PEN I)Dept.dt.04-10-2005.
16] Death relief in respect of municipal teachers shall be paid from the concerned
municipality only from their general funds.
17} For payment of two family pensions to a person subject max of the half of the
maximum of the pay scale which the pension is authorized.
For example if a person receive 2 family pensions, total of the two family
pension should not be more than 50% of the Max of time scale 30765-00.
TRANSFER OF PPOs
TRANSFER WITHIN THE JURISDICTION OF STO:
If the pensioner desires to change the Bank branch within the same Sub
Treasury jurisdiction , the pensioner has to close the pension SB A/c in the existing
bank and intimate the fact to the STO along with representation duly furnishing the
information regarding newly opened SB A/c No and name of the PBB for crediting
his pension in same account. After receipt of the same the STO has to take further
action accordingly and intimate the fact to the DTO;
TRANSFER WITHIN THE DISTRCT:
1. The pensioner should submit an application along with original PPO and closed
SB A/c passbook with a certificate that there are no Bank loans pending
recovery and no excess payment of pension against the pension A/c for transfer.
He should also furnish the new residential address and other information
required at the new station;
2. The STO after appending last payment certificate in both half of the PPO duly
noting necessary entries in the Registers maintained at STO and forward the
same to the DTO for further action. The STO should also delete the concerned
pension Record from the master data in the computer.
177
3. The DTO after recording necessary entries in the registers concerned under his
attestation and forward the both halves to the new STO for further action.
4. The new STO who received the transfer PPO should note the particulars in the
registers concerned in Form 81 and arrange payment of pension through bank
opted by the pensioner and the pensioner’s half should be returned to the
pensioner. The STO in the new station shall make relevant entries in the
pension Master data.
TRANSFER OUTSIDE THE DISTRICT:
1. The pensioner should submit an application along with original PPO and closed
SB A/c passbook with a certificate that there are no Bank loans pending
recovery against the pension A/c for transfer. He should also furnish the new
residential address and other information required at the new station.
2. The STO after appending last payment certificate in both halves of the PPO.
duly noting necessary entries in the Registers maintained at STO and forward
the same to the DTO for further action. The STO should also delete the
concerned PPO from the pension master data.
3. The DTO should send the PPO with descriptive rolls to the other DTO after
making necessary entries in the concerned pension stood duly marking of the
covering letter to the AG AP Hyderabad for allotment of new PPO number of
respective District. While sending the PPO to other district, the forwarding letter
Should be signed by the Deputy Director only as his specimen signatures only
will be available in other districts for cross verification.
4. On receipt of the transfer PPO the DTO should make necessary entries in the
concerned Registers maintained in Form 81 and forward the same to the STO
where the pensioner opted to take pension for further action.
5. On receipt of the new PPO number from the AG the DTO should enter the AG
No. Reference and date in the register concerned and forward the same to the
STO where the pensioner is drawing pension for making necessary entries in
the stood.
6. The new STO who received the transfer PPO should note the particulars in the
registers concerned in Form 81 and arrange payment of pension through bank
opted by the pensioner and the pensioner’s half should be returned to the
pensioner after due obtaining muster.
7. Zilla Parishad pensions cannot be transferred from one district to another
district.
OTHER POINTS:
179
PROCEDURE FOR PAYMENTS OF PENSION/ FAMILY PENSION TO THE
PENSIONERS WHO RESIDE ABROAD.
Pension as well as Family Pension can be drawn by those who live abroad
through power of attorney in favour of a bank as per procedure laid down in SR
69 (b) under TR 16 of APTC Volume. I.
The pensioner may then present his claims through a well known bank or an
agent in the manner indicated in SR 6 provided the bank or agent produces on
each occasion, a certificate signed by a Magistrate, a Notary, a Banker or
diplomatic representative of India that the pensioner was alive on the last day of
the period for which his pension is claimed, or executes a bond guaranteeing the
refund or over payment to the Govt and produces at least once in a year the life
certificates in respect of a pensioner signed by a persons mentioned above.
[Memo No 64468/1964/68-10 Dt. 20-12-69]
The bank or agent shall also produce a letter of authority from the pensioners
once 6 months to the effect that the bank or agent is authorized to receive the
pension on behalf of the pensioner.[Memo No 603/ Accounts/ 62 -1 dt 18-1-62]
RBI permission is not required now for payments made in India in Indian
currency. It is up to the pensioners to make their arrangements to draw in
foreign currency providing their legitimacy.
The life certificate furnished by a person authenticated by Notary public in other
Country is acceptable as per the provisions of Sub-Rule 69[b] under TR 16 of
APTC Vol-I
181
This pension to the extent of 75% may be paid by the Head of the Office after
according sanction to the eligible members of the family up to a period of six
months or till the family pension order issued by the AG/LF whichever is earlier.
No allowances should be admissible on the Anticipatory Family pension.
[Note 1 under Rule 51(B) of AP Revised Pension Rules 1980
***
1) Prior to 1-4-78 Retired Consolidation:-
___________
Total Consolidation of pension of 1-4-78
___________
182
G.O.Ms.No.75, Dt. 07-03-90
Basic Pension of 1-7-86 Rs.
183
(a) Pensioners retired prior to 1-1-74 — 6%
2) The Govt. has issued instructions to the Director of Treasuries & Accounts, AP,
Hyderabad and all the Pension Disbursing Officer to recover the excess amount
of pension paid to the pensioners, not exceeding in 12 installments and to fix
responsibility on the person responsible for wrong calculation.(
Cir.Memo.No.31999-C/212/PSC/2005-D dt.14-9-2005
184
3) Any Government dues etc due from the Pensioner can be recoverable from the
Dearness Relief on pension, after issuing a show cause notice to the concerned
pensioner and after considering the explanation, if any, submitted by the
pensioner within the stipulated time. (G.O.Ms.No.227 Fin(Pen-I) Dept.dt.29-05-
2001)
6) All Govt. Servants irrespective of their religion shall not marry a second wife
(when the first wife is alive) without the prior permission of the Govt. as per Rule
25 of A.P.C.S. (Conduct)Rules, 1964, and such second wife shall not be eligible
for family pension and retirement gratuity (Govt. Cir.Memo.No.11027-
B/26/Pen.I/87-F & P(Fw Pen-I) Dept.dt.20-09-1991)
7) In case of a Govt. servant who married a second wife with prior permission of
Govt. and dies leaving two widows, the family pension shall be payable to them in
equal shares. (G.O.Ms.NO.351-F & P(FW Pen-I) Dept.dt.07-10-1997)
10) The children of Govt. servants suffering from disabilities such as Rheumatoid,
Arthritis, Schizophrenia, Joint pains, Dumbness, Deafness, Partially Blind and
Partially crippled are not eligible for Family pension for life. (Cir.Memo.No.1682-
A/94/A2/Pen.I/2006 Fin.(Pen.I)Dept.dt.03-02-2006
12) The person receiving family pension as guardian of physically handicapped son
or daughter shall produce Medical Certifiate once in every three years and also
furnish a Certificate to the Treasury/ Bank every month that 1) he/she has not
started earning livelihood. 2) In case of daughter, that she has not yet married.
185
(G.O.Ms.No.52-F & P(FW Pen –I) Dept.dt.20-02-1984 read with Govt.
Memo.No.42885/81/A2/Pen.I/99-F & P (FW Pen.I) Dept.dt.26-05-2000)
13) No allowance shall be admissible on the Anticipatory Family pension (Rule 51(B)
of the A.P.Revised Pension Rules 1980 as amended through G.O.Ms.NO.71-F &
P dt.22-02-1994
During the course of inspection, the Treasury inspection parties of the A.G. have
been noticing excess payments in pensions due to various reasons which are listed
below.
COMMENTS ON TREASURY
1. The work of officers in the higher levels should be judged among other things, by
the contribution they make to the improvement in the working of the numerous small
offices at the field level.
- Indira Gandhi, Late Prime Minister
3. Among the Departments which came into close touch with the public, The
Treasuries and Accounts Department can easily be reckoned as one.
5. The Treasury is a very important wing of the Government and in the popular
imagination, one of the two symbols of the Govt. the Sub Treasury on the side and
the Police Station on the other.
- B P R Vithal, F.S.
187
6. With the advent of Planning, the growth and development of the only
developmental deparments has been taken care of in the Plan and certain
departments like Police, Fire Services and Treasuries come under the category in
which their career was completely neglected.
- B P R Vithal, F.S
7. The State Treasuries play an important role in the fiscal arrangements in the
States and have been well established to discharge the functions assigned to them.
- Task Force Committee
9. Both in quantity and financial magnitude the work of the treasuries has increased
tremendously over the last two decades, with the expansion of the activities of
Government and increased plan outlay, the increase in the number of treasuries has
not kept pace to cope with the increase in work and the complications in accounting
due to increase in the number of head of classification.
10. Treasuries are the Units of fiscal system and the points at which Public Account
starts and emerges out.
- Introduction to Indian Audit and Accounts.
11. The personnel working in Treasuries in general and the supervisory officials in
particular are expected to exercise great vigilance in checking the claims in regard
to the drawal of Government Funds and prevent bogus or fraudulent claims.
13. Government have to rely greatly upon the care and attention with which the
Treasury Officers discharge their duties in connection with Government securities.
- Securities Manual.
188
S. Name of the Hospital Specialization for District in which
No. which recognized Hospital located.
1 Ameerpet Super specialty
Dental Hospital & implant
Centre, 102 Dental HYDERABAD
Classic Avenue, 6-3-790/7,
Behind
Chowdary Mansion,
Ameerpet, Hyderabad.
2 Krishna Institute of Medical
Sciences Multi
Minister Road, Begumpet, HYDERABAD
Hyderabad.
3 Poulomi Hospital, Rukminiport
Colony, Dr.A.S. Rao Nagar, Multi
Main Road, Secunderabad. HYDERABAD
190
24 Usha Mullapudi Cardiac Cardiac Centre.
Centre, Gajularamaram,
Qutubullahpur Municipality, HYDERABAD
R.R.District, Hyderabad.
25 Image Hospital (Image Health Multi
Care Limited) Ameerpet,
Hyderabad. HYDERABAD
191
36 Dr. Gowds Dental Hospitals, # Dental.
19, Durga Enclave, Road
No.12, Banjara Hills, HYDERABAD
Hyderabad.
37 Medwin Hospital, Chirag Ali Multi
Lane, Hyderabad.
HYDERABAD
194
72 Sai Bhavani Super Speciality Multi
Hospital, Main road, Shapur
Nagar, Jeedimetla, Hyderabad. HYDERABAD
195
84 Pushpagiri Eye Institute ( A Ophthalomology.
unit of Pushpagiri Vitreo Ratia
Institute) 241 – Uma Plaza, 10- HYDERABAD
2-342, West Paredpally,
Secunderabad.
85 Dr. Prasad’s Multi Speciality, Dental.
Dental Hospital Banjara Hills,
Hyderabad. HYDERABAD
197
108 S.V. Happy Smiles Multi Dental.
Speciality Dental Hospital and
Implant Center, 1 and 2 Ground HYDERABAD
Floor, B-5-5-181/2, Near
Panama Godown,
Vanasthalipuram, Hyderabad.
109 Nirmala Maternity, Orthopedic Orthopedics.
and General Hospital, 2/3 R.T.
Opp. Post Office, Vijayanagar, HYDERABAD
Colony, Hyderabad.
110 Dentnova Dental Hospital, 1st Dental.
Floor, Taj Complex, Nampally,
Hyderabad. HYDERABAD
111 Drishti Eye Care, Flat.No.114- Ophthalmology
A, Lane Opp. SBI, Srinagar
Colony, Main Road, Hyderbad. HYDERABAD
199
134 Dr. Sridhar International Dental Dental. KRISHNA
Hospital & Research Center, DISTRICT
Eluru Road, vijaywada.
135 Charitasri Hospitals Ltd. 29-6- Multi KRISHNA
8/1, Ramachandra Rao Road, DISTRICT
Suryaraopet, Vijayawada – 520
002
136 Harini Gastro & Liver Centre Gastroenterology. KRISHNA
29-14-51, Prakasam Road, DISTRICT
Suryaraopet, Vijayawada.
137 Sri Devi Eye Hospital, 29-6- Ophthalmology KRISHNA
13A, Nakkal Road, DISTRICT
Suryaraopet, Vijaywada.
138 Arun Kidney Center, 29-23-9, Nephrology, KRISHNA
tadepallivari Street, Urology, DISTRICT
Suryaraopet, Vijayawada. (kidney
transplantation)
139 Puma Heart Institute, Cardiac. KRISHNA
Kovelamudivari Street, DISTRICT
Suryaraopet, Vijayawada.
140 Sai Care Hospital, Ambedkar Multi KRISHNA
Statue, Hanumankonda, DISTRICT
vijayawada.
141 Royal Hospitals, 33-25-45, Orthopedics & KRISHNA
Kasturi Bai Pet, vijayawads. Trauma Care. DISTRICT
213