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TREASURY AUDIT OBSERVATIONS

BILL FORMS:
[G.O.Ms.No. 87 Finance [TFR] Department dt. 31-1-2002 w.e.f. 1-4-2002

[1] Challan Form -APTC Form 10

[2] Employees Advance Bill form — A.P.T.C. Form 40

[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

[3] Salary bill form-A.P.T.C. Form 47

Drawl of pay and allowances for both Gaz. And Non-Gaz., Encashment of
leave, Leave Salary, Educational concessions.

[4] TA Bill form-A.P.T.C. Form 52

[a] T.A [b] TTA


[c] F.T.A. [d] Conveyance Allowance
[e] Bus Warrants [f] L.T.C.

[5] Abstract contingent bill [A.C.bill] - A.P.T.C. form 57


[a] For drawl of all types of advances by the Government Officers authorized by the
Government with specific sanction for departmental purposes for which detailed
bill are required to be submitted to the AG
[b] Drawls under T.R. 27

[6] Fully vouched contingent bill form — A.P.T.C. form 58

[a] Over time allowances [b] Tiffin Charges


[c] Medical Reimbursement [d] Ex-gratia/ adhoc payments
[e] Honoraria payments [f] ESI allowance
[g] Wages [h] Office expenses
[I] Professional and Special Services [j] Rents,rates and taxes
[k] Publications [l] Advertising sales and publicity
[m] Hospitality charges [n] Secret services
[o] Materials and Supplies [p] Other charges-legal charges
[q] Diet charges [r] Purchases of all kinds with vouchers
[s] Monthly Honorarium to Village Servants/Anganwadi Workers/Adult
Education, Extension workers etc.
[t] Recoupment of imprest.

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A.P.T.C. Form 62

[a] Refund of Revenue


[b] Refund on account of spoiled stamps

[8] Deposit repayment bill form — A.P.T.C. Form 64

[a] Repayment of revenue deposits


[b] Repayment of court deposits -Civil and Criminal
[c] Repayment of earnest money deposits
[d] Repayments of other departmental deposits or Security deposits
[e] Repayment of user charges deposits

[9] Pension Bill form — A.P.T.C form 75 / 76

[a] First payment of pension


[b] Lifetime arrears
[c] Death relief

[10] Grants-in-aid bill form — A.P.T.C. form 102

[a] Grants-in-aid of all kinds


[b] Social Security - Exgratia payments
[c] Exgratia and Relief to victims of Natural calamities
[d] Legal aid to poor
[e] Discretionary grants made to individuals/institutions
[f] Adjustment of taxes/cess to local bodies such as entertainment tax,
profession Tax, water tax, surcharge on stamp duty, motor vehicles tax,
mineral cess etc.
[g] Consolidated pay on 300 contractual services

[11] Scholarships and stipends bill form - A.P.T.C. 103

For drawl of all kinds of scholarships and stipends

[12] Loan Bill form - A.P.T.C. Form 108

For drawl of loans sanctioned by the Government in favour of institutions and


private individuals.

[13] Stamp discount bill form


A new bill form was introduced for allowing stamps discount to the stamp
vendors.

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]

010 Salaries 011 Pay


012 Other 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.
020 Wages 030 Over Time Allowance
040 Pensionery Charges 041 Pensions
042 Gratuities 050 Rewards
110 Domestic Travel Expenses 111 TA
112 Bus Warrants 113 TA/ DA to Non-official members
114 F.T.A. 115 Conveyance Allowance
130 Office Expenses 131 SPTC, Telegram & Telephone
133 Water & Electricity 132 O.O.E.
134 Hiring of Vehicles 140 Rents Rates and Taxes
150 Royalty 160 Publications
200 Other Administrative Expenses 210 Supplies and Materials
211 Materials and Supplies 212 Drugs and Medicines
220 Arms and Ammunition 230 Cost of ration/ diet charges
240 P.O.L. 250 Clothing and Tentage
260 Advertising and Publicity 270 Minor Works
271 Other Expenditure 272 Maintenance
273 Work Charged Establishment 280 Professional Services
281 Pleaders Fees 282 Payments to Home Guards
283 Payments to Anganvadi Workers 284 Other Payments
300 Other Contractual Services 310 G.I.A.
311 GIA towards Salaries 312 Other GIA
313 Per Capita Grants 314 Seigniorage Grant
315 EFC Grants 317 Exgratia Payments(accidental death/
Compassionate appointment)
318 Obsequies Charges 320 Contributions
330 Subsidies 340 Scholarships and Stipends
410 Secret Service Expenditure 420 Lump sum provision
430 Suspense 450 Interests
460 Shares of Taxes/Duties 500 Other Charges
501 Compensation 502 Transport Facilities, Other Expenditure
510 Motor Vehicles 520 Machinery and Equipment
521 Purchases 522 Tools and Plant
523 Deduct Receipts and Recoveries 530 Major works Towards Maintenance
540 Investments 550 Loans and Advances
560 Repayments of Borrowings 600 Other Capital Expenditure
610 Depreciation 620 Reserves
630 Inter Account transfers 640 Write-off and loses
700 Deduct recoveries.

3
DESCRIPTION OF OBJECT HEADS

Object Head Description

010 Salaries SALARIES: will include pay,


allowances in all forms of personal
including Honoraria and leave
encashment except Travel expenses
(Other than LTC). This object
classification will also be utilized
for recording expenditure on
emoluments and allowances of
Heads of States and Other high
dignitaries including sumptuary
allowances.

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.

020 Wages WAGES: will include wages of


labour and staff at present paid
out of contingencies.

110 Domestic Expenses DOMESTIC TRAVEL EXPENSES:


111 T.A. will cover all expenses on account
112 Bus Warrants of travel on duty in India including
114 FTA conveyance and fixed traveling
allowance but excluding L.T.C.
which would be part of salaries
113 TA/DA to Non Will include expenditure on TA/DA
Official Members to Non-Official of all committees
constituted by the Government
115 Conveyance allowance

120/121 Foreign Travel FOREIGN TRAVEL EXPENSES:


Expenses Will cover all expenses on account
122 TA/DA to Non of Travel on duty outside India
Official Members including deputation of Scientists
abroad. This will also including the
expenditure on TA/DA to non-
Official members going on tour
abroad.
130 Office Expenses

4
131 Will include Service Postage, Tele-
-grams and Telephone Charges
133 Water and Electricity charges

132 OOE OTHER OFFICE EXPENSES


Will include Contingent expenses
for running an office such as
furniture, purchase and maintenance
of office machinery and equipment,
liveries, Hot and cold water charges
(excluding of wages of staff paid
from contingencies), Stationery,
Printing of forms.
Note: However expenditure on
purchase and maintenance of staff
cars and other vehicles for office
use will comes under 510 Motor vehicles.

134 Hiring of private vehicles

140 RENTS,RATES & TAXES Will include payment of rent for


hired buildings, municipal rates and
taxes etc. It will also include lease
charges for refund.

160 PUBLICATIONS Will include expenditure on printing


of office codes manuals and other
documents whether priced or unprimed
but will exclude expenditure on printing
of publicity material. This will also
include discount to agents on sale of
publications.

200 OTHER ADMINISTR- Will include expenditure on departmental


-ATIVE SERVICES canteen, Hospitality, Entertainment
expenses, Gifts and expenditure on
conducted tours, expenditure on con-
-ferences/ seminars/work shops etc.
and expenditure on other training
programmes.

210 Supplies & Materials Will include expenditure on materials


211 Materials & Supplies and supplies, stores and equipmnet,
drugs and medicines etc.,

212 Drugs & Medicines Will include expenditure on cost of


drugs and medicines in hospitals &
dispensaries
220 Arms & Ammunition Will include expenditure on Arms and
ammunition of police and other
para-millitary establishment.

230 Cost of Ration & Diet Will include expenditure on Ration of


charges Police and other Paramilitary
establishment, Diet charges to Patients
5
in hospitals and dispensaries and
Hostel students.

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

260 Advertising & Publicity Will include commission to agents


for sale and printing of publicity
materials. This would also include
expenditure on exhibition, fairs.

270 Minor Works Will recur expenditurs on repairs &


271 Other expenditure maintainance of works, Machinery &
272 Maintainance Equipment.This will also include
273 Work Charged Establishment expenditure on work charged
establishment

280 Professional Services Will include charges for legal services,


281 Pleader Fees Consultancy fees, fees to staff
282 Payment to Home guards artists, remuneration to the examinsers,
283 Payment to Anganwadi invigilators etc., for conducting
workers examinations and all other types of
284 Other Payments enumerations.It will also include
payments to home guards and
anganwadi workers

300 Other contractual services Will include expenditure on service


or committment charges and not
include value of gifts received etc.,
and payments for contract appointments.

310 Grants in Aid Will include Grants in aid salaries and


311 GIA towards salaries other grants including statutory grants
312 Other GIA to be releases to the local bodies and
to all other institutions.

320 Contributions Will include expenditure on membership


of internation bodies.

330 Subsidies will include all subsidies like rice


subsidy and fertilizer subsidy.

340 Scholarships & Stipends Will include all scholarships & Stipends.

500 Other charges Will include payment out of discreti-


501 Compensation -onery grants, other discounts, customs
503 Other expenditure duty compensation, awards and prizes,
reimbursement to RTC to provide
transport facility to various categories
of public etc., Any other expenditure
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which cannot be classified under any
of these specified object heads will be
debited to this head.

510 Motor vehicles Will include purchase and maintainance


of all transport vehicles used for both
office and functional activities

520 Machinery & Equipment Will include Machinery equipment,


521 Purchases apparatus etc., other than those
522 Tools & Plants required for the running for the
an office and special tours and plants
acquired for specific works.

530 Major works Will be classified with reference to


financial limits as per classification of
major works(PWD Code). This will
also include cost of acquisition of land
and structures ( Buildings) & Work
charged establishment.

532 Lands Lands will include cost of land

550 Loans and Advances Will include loans and advances


granted to other government, public
sector enterprises, undetakings and

other government bodies etc., but will


exclude repayments of borrowings.

630 Other inter account Will include transfer to and from


transfers reserve fund etc., write back from
capital to revenues.

640 Write-Off & Losses Will include write off of irrecoverable


loans and losses include trading loss

040 Pensionery Charges Will include donations to service funds


041 Pensions and contributory provident funds
in addition to payments of pensions
and gratuity in all forms to government
servants, MPs, Freedom fighters etc.
This charges does not include social
security expenditure such as oldage
pension etc.,

050 Rewards Will include amount paid to Govt.


servants only as per schemes, if any
operative in ministeries/ departments

7
MAJOR HEAD OF ACCOUNTS

Sl.. Name of the Department Receipt Payment S.A.


No. Major Major Number
Head Head

1 State Legislature —- 2011 17


(MLA Salaries)

2 Administration of Justice —- 2014 19


(Judicial Department)
(Elections) ---- 2015 19

3 Other Administrative Services0070 2070 19


(Fire Services)

4 Land Revenue 0029 2029 21

5 Stamps & Registration 0030 2030 23


6 State Excise 0039 2039 25

7 Sales Tax 0040 2040 27


Sales Tax 0045 2045 27

8 Transport Department 0041 2041 29

9 District Administration —- 2053 35


(Revenue Department)

10 Treasuries & Accounts —- 2054 35

11 Police 0055 2055 37

12 Jails 0056 2056 37

13 Public Works (R&B) — 2059 41

14 General Education 0202 2202 45

15 Technical Education 0203 2203 47

16 Sports & Youth Services — 2204 47


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17 Art & Culture —- 2205 47

18 Medical & Public Health 0210 2210 51

19 Family Welfare 0211 2211 50

20 Water Supply & Sanitation 0215 2215 53


( Municipality)

21 Urban development 0217 2217 53


( Municipality)
22 Information & Publicity 0220 2220 57
(DPRO)
23 Other Social Services 0250 2250 57
(Endowments)

24 Labour & Employment 0230 2230 59

25 Relief on Accounts of Natural — 2245 59


Calamities

26 Social Security & Welfare 0225 2225 61


(SC/ST/BC/TW etc) 0235 2235 61

27 Census, Survey & Statistics - 3454 65


(C.P.O)
28 Co-operation 0425 2425 67

29 Agriculture 0401 2401 69

30 Minor Irrigation 0702 2702 75


(Ground Water)
31 Animal Husbandry 0403 2403 77

32 Fisheries 0405 2405 81

33 Forest 0406 2406 83

34 O.R.D.P. 0515 2515 85


(Panchayat Raj Department)

35 Land Reforms — 2506 85

36 Other Industries 0852 2852 87


(Handlooms & Textiles)
37 Village & Small Industries 0851 2851 89
( Industries Department)
38 Non-ferrous mining 0853 2853 91
(Mines & Geology)
9
39 Major & Medium Irrigation 0701 2701 93

40 Ports & Light Houses 1051 3051 97

41 Civil Supplies 1456 3456 63

42 Other General Economic 1475 3475 65


Services (Weights & Measures)

43 Compensation & Assignment— 3604 103,104


(Adjustment Grants)

44 Capital Outlay — 4215 54


on Water Supply

45 Capital Outlay — 5051 98


on Ports & Light houses
46 Capital Outlay — 5475 65
on Other General Economic Services

47 General Provident Fund 8009 8009 111


(Regular, Class IV,CSS)
48 Loans & Advances 7610 7610 107

49 Pension & Other Retirement


benefits 0071 2071 43

50 Insurance & Pension fund 8011 8011 112

51 AP EWF 8121 8342 112

2. RECEIPT HEADS:

Sl.No. Item Receipt Major Head Sub-Account


Number

1 Interest 0049 31

2 Stationery & Printing 0058 39

3 House Rents 0216 55

4 Power 0801 95

5 Taxes on Electricity 0043 29

10
3. DEPOSIT HEADS:-_______________________________________________________
Sl.No. Description of Deposit Head of Account

1 Zilla Parishad Provident Fund8338-104-01

2 Civil Deposits 8443


a) Revenue Deposits 8443-101-01
b) Security Deposits 8443-103-01
c) Civil Court Deposits 8443-104-01
d) Criminal court Deposits 8443-105-01
e) Personal Deposits 8443-106
f) Chief Minister’s Relief Fund 8443-106-106
g) Deposit of Educational Institutions 8443-123

3 Deposit of Local funds 8448

a) Village Panchayat General funds 8448-109-01-001


b) VPF –SFC 8448-109-01-002
c) VPF Finance Commission grants 8848-109-01-003
d) VPF – XI th finance funds 8448-109-01-004
e) MPP General funds 8448-109-02-001
f) MPP Education funds 8448-109-02-002
g) Women & Child Welfare funds 8448-109-02-003
h) ZP General funds 8448-109-003-001
i) ZP Education funds 8448-109-003-002
j) ZP Engineering funds 8448-109-003-003
k) ZP Loans 8448-109-03-007
l) Agriculuture Market Committee 8448-120-02
m) Zilla Grandalaya Samstha 8448-120-03
n) Municipal General Funds 8448-102-03
o)Municipal Secondary Education funds 8448-102-04
p)Municipal Elementary Education funds8448-102-05
12 Finance Commission under ZP
12 Finance Commissiner under MPP

4 Cash Remittances 8782 SA 113


(Forest, PAO & Irrigation)
5 Inter State Pensions 8793 SA 114

4. STAMPS:

Sl. No. Description Head of Account

RECEIPT OF STAMPS:

1 Court Fee Stamps 0030-01-102-00-01

2 AP Advocate Welfare funds stamps 0030-01-102-00-02


11
3 Other receipts 0030-01-800-81

4 N J Special Adhesive, Notorial, 0030-02-102-01


& Other stamps
5 Stamp Duty on Impressing of 0030-02-103-01
documents
6 Other receipts 0030-02-800

7 Fees for registering documents 0030-03-104-01

8 Other receipts 0030-03-800-81-001

9 User Charges 0030-03-800-81-800

REFUND OF STAMPS:

1 Refund of court fee stamps 0030-01-102-00-96

2 Refund of N J Stamps 0030-02-102-00-96

3 Refund of Stamp duty on 0030-02-901-01


impressing of documents

4 Refund of Registration Fee 0030-03-104-96

5 Discount on N J Stamps 2030-02-102-05-500-503

6 Discount on C F Stamps 2030-01-102-04-240


5. GENERAL PROVIDENT FUND

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

6. LOANS AND ADVANCES

1. House Building Advance 7610-201-05

2. Motor Car Advance 7610-202-04

3. Motor Cycle Advance 7610-202-05

4. Other Conveyances 7610-203-04

5. Marriage Advance 7610-800-05

6. Festival Advance 7610-800-04

7. Computer Advance 7610-204-12

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 amounts on second time:


8550 - Civil advances
104 - Other Advances
03 - Other advances

Head of Account for Drawal of permanent advance for the first time:
8672 - Permanent Cash imprest
101 – Civil

Head of Account for remittances under Right to Information Act:


0070 - Other Adminisrative Services
60 - Other services
800 – Other receipts
25 - Remittances under RTI Act’2005
001 - Remittances under RTI Act’2005

Head of Account for remittances under lapsed deposits as per G.O.43 dt.22-04-2000:
Major head – Departmental receipt head

S.H.79 - Remittances to consolidate fund from deposit account


Minor Head - 800 Other receipts.

Head of Account for remittances under C.P.S


G.O.Ms.No.151 Fin(Pen I) Dept.dt.02-07-2007
K. Deposits and advances
a) Deposits bearing Interest – (For all state Govt. employees under P. R teachers)

8342 – Other deposits


117 - Defined C.P.S. for Govt. employees
Sh(04) –A.P.State Govt. employees C.P.S. (to be opened)
001 - Employees contribution
002 - Govt. contribution

b) For employees of A.P.Aided Educational Institutions

8342 – Other deposits


117 - Defined C.P.S. for Govt. employees
Sh(05) –A.P.Aided Educational institutions employees C.P.S. (to be opened)
001 - Employees contribution
002 - Govt. contribution
13
c) Govt. contribution

2071 – Pension & other retirement benefits


01 - Civil
117 - Govt. contribution for Defined C.P.S.
Sh(04) –Contribution to CPS of A P State Govt. employees(to be opened)
320 - Contributions

2071 – Pension & other retirement benefits


01 - Civil
117 - Govt. contribution for Defined C.P.S.
Sh(05) –Contribution to CPS of A P Aided Educational Institution employees(to be
opened)
320 - Contributions

Head of Account for G.I.S.


(G.O.Ms.No.20 F & P (Admn.II) Dept.dt.22-02-1995)

8011 – Insurance & Pension fund


107 – State Govt. employees G.I.S.
01 - GIS for State Govt. employees
02 - GIS for P.R. employees
001 - Insurance fund(Receipts/disbursements)
002 - Savings fund(Receipts/disbursements)

Head of Account for remittances under A .P Employees Welfare Fund)

(a) Contributions: 8121 – General and Other Reserve Fund


117 - Employees Welfare Fund (AP State)

(b) Loan Recovery 8342- Other Deposits


120—Misc. Deposits.

( c) Debitable Head 8342 – Other deposits


120- Misc. deposits
(08)- Deposits of Interest on EWF
001 – Loans to Govt. employees
002 - Loans to Panchayat Raj Employees
003 - Loans to Municipal/Corporate Employees

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)

0075 – Miscellaneous general services


105 - Sale of Land and Property
01 - Sale of land and property

INTEREST RECEIPT HEADS


1. For Interest on House Building Advance :
0049 Interest Receipt
04 Interest Receipt of State Government
800 Other Receipt
01 Loans to Government Servants
001 House Building Advance

2. For Interest on Purchage of Motor conveyance


0049 Interest Receipt
04 Interest Receipt of State Government
800 Other Receipt
01 Loans to Government Servants
002 Purchage of motor conveyance

3. For Interest on Other conveyance


0049 Interest Receipt
04 Interest Receipt of State Government
800 Other Receipt
01 Loans to Government Servants
003 Other conveyance

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.

III. 8009 - STATE PROVIDENT FUND


01 CIVIL
101 GENERAL PROVIDENT FUND
05 GPF CLASS-IV

IV. 8009 - GENERAL PROVIDENT FUND


01 - STATE PROVIDENT FUND
104 - AIS
01 - GPF

V.BOOSTER SCHEME HEAD :

2235 - Social Security and Welfare


60 - Other Social Service
104 - Booster Scheme linked with Insurance Scheme
04 - Booster Scheme

F.B.F & GIS Head of Account


VIF.B.F.
8011 - Insurance Pension Fund
106 - FBF Govt. Employees
01 - FBF
001 - FBF Principal

VII. GIS
8011 - Insurance Pension Fund
107 - State Govt. Employees Fund
02 - GIS
002 - Principal

Head of Account for remittance of Fee collected towards attestation/ authentication


of certificates of private parties for use in foreign countries

0070- Other Administrative services


60 - Other Services
800 - Other receipts
21 - Fee collected for authentication/ attestation of documents

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]

5. Carbon copy of the bill/voucher should not be admitted.


[Authority: SR 2(b) of TR 16 A.P.Treasury Code Volume-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]

8. Net amount payable should be expressed correctly in words and figures.


[Authority: Art 45 of A P Financial Code Volume-I

9. The word “only” should be written at the end.


[Authority: SR 2(c) of TR 16 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]

12. The expenditure to be booked under plan or non-plan should be indicated


[Authority: SR 2(e) of TR 16 of 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]

23. Totals in the bill should be correct [Arithmetical accuracy]


[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.

3. Indication as to whether the posts is/are permanent or temporary. If temporary


the G.O.No. and date in which the posts were last sanctioned is to be noted
[ Authority: SR 7 of TR 16 A.P.Treasury Code Vol-I ]

4. Declaration from the controlling officer in respect of temporary establishment


beyond the period of sanction is to be enclosed. (This is applicable for a period
of three months after expiry of last sanction)
a) When the staff is for a specified period this will not arise
b) When the schemes is continuous one and the original sanction is given at
least for a period of one year , the certificate is acceptable
[Authority: G.O.Ms.No.163 Fin.(Accts.) Dept. Dt. 28-6-73 and G.O. Ms.
No.268Finance (Accts.)Dept.

5. Indication as to AIS officers, Gazetted or Non- Gazetted is to be noted on the


Right side top of the bill in red ink, separate claim has to be preferred in respect
of AIS officers duly supported by pay slips in original issued by the PAO
Hyderabad when the claim is either preferred for the first time or an increase in
pay is noticed and other recovery schedules.

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.]

8. Total deductions should be tallied with reference to schedules.


[ Authority: SR 2(i) of TR 16 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 ]

21. Schedule in form 41[c] should be enclosed in triplicate in support of the


deduction made in compliance with the order of court
[ Authority: S.R.2 (k) T.R. 16 A.P.Treasury 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)

27. The certificate prescribed G.O.Ms.No.183 F&P dt.28-6-73 and G.O.Ms.No.67


F&P, Dt. 16-2-76 in respect of the Temporary Estt. continued beyond the
sanction period should be enclosed to the pay bill.

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.

DRAWL OF PAY AND ALLOWANCES DURING THE MIDDLE OF MONTH

[1] When a Government servant is transferred from one department to another


where there is change in the controlling authority
[2] When a Government servant is promoted from NGO to Gazetted post or
reverted from GO and NGO involving a transfer
[3] When a Government servant finally quits the service
[4] When one is transferred to foreign service/ deputation

[5] When one is transferred from one public works division to another or forest

[6] In case of transfer out side the audit circle

[7] When deputed to famine duty

[Authority: Art. 72 of A P Financial Code Volume-I ]

REGULATION OF PAY AND ALLOWANCES OF A GOVT. SERVANT WHOSE


WHERE ABOUTS ARE NOT KNOWN:

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

PAYMENT OF OBSEQUIES CHARGES TO EMPLOYEES

1] Payment of obsequies charges in respect of deceased Government employees


is Rs. 5,000/-
[Authority: G.O.Ms.No. 569 GAD [Ser.Wel.I] Dept. dt. 6-8-07]

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.

3] Allow Obsequies charges to Village Servants who died while in service


[G.O.Ms.No. 101 Revenue(VO) Dept. dt. 27-01-1992]

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

PAYMENT DUE TO DECEASED EMPLOYEE


[ ART. 80 OF APFC VOL.I & G.O.Ms.No. 301 dt. 24-8-1987]

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/-

CONTRIBUTORY PENSION SCHEME


1] The employees who were recruited on or after 01-09-2004, a monthly
contribution of 10% of the Basic Pay + DA from their salary shall
be credited to the Contributory pension scheme
[ G.O.Ms.No. 655 Finance(Pensions-I) Dept. dt. 22-9-2004]

2] No separate G.P.F.Account is required for persons who appointed


after 01-09-2004 and who comes under Contributory Pension Scheme
[ G.O.Ms.No. 655 Finance(Pensions-I) Dept. dt. 22-9-2004)

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

2. Increment should ordinarily be drawn unless it is withheld on account of


misconduct or Unsatisfactory work by the competent authority under CCA Rules
(FR 24) after completing one year of satisfactory service on duty.

3. All duty in a post on time scale counts for increment FR 26(a)

4. Leave with all allowances will count for increment FR 26(b)(i)

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]

12. No increment shall be sanctioned during suspension period.

26
PAY FIXATIONS & AUTOMATIC ADVANCEMENT SCHEME

Automatic Advancement Scheme shall be applicable to all those who are


drawing in Grade-I to XXI i.e., upto and inclusive of Revised Scales under
RPS, 2005of Rs. 10845-25600 as indicated in G.O.(P)No.241 Finance (P.C.II)
Dept.dt. 28-9-2005 and G.O.(P) No.201 Fin(PC II) Dept.dt.18-07-2006

1] The pay of the employee is to be fixed on promotion involving higher


responsibilities and time scale be fixed at under FR 22(a)(i) from the date of
promotion to fix his pay in the next stage in the time scale attached to the
promotion post.

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

a) Proceedings issued by the competent authority (self –explanatory)


b) Comparative Statement
c) Seniority list
d) SR s of both junior and senior
e) Due drawn particulars

Note : The increment of the senior will be allowed after completion


of one year from the date of step-up of pay only.

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.

27] Fixation of pay on appointment to SG/SPP-I/SAPP-I/SPP-II/ SAPP-II, shall be under FR


22(a)(i) read with FR 31(2) only.

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.]

31] Any employee working in Grants-in-Aid post are not Government

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.

PAY FIXATIONS UNDER REVISED PAY SCALES


FROM 1-11-58 TO 1-7-98

REVISED PAY SCALES- 1958.


(G.O.Ms. No.1044.Fin (PC) Dept. Dt.24/6/59)

Date of Effect: 1-11-1958


Date of Option:1-11-1958

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.

Weightage: - Weightage of one increment for service up to 5 years, 2 increments for


service of five years or over up to 10 years and 3 increments for service of 10 years
or over in his present grade.

Next increment: - On completion of required period of 12 months.

REVISED PAY SCALES- 1961


(G.O. Ms. No 426. Fin. (PC) Date 15-11-61)

Date of effect:1-11-1961

Date of option:1-11-1961 or on the date of entry into revised scale.

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.

Pay of graduates and persons with higher qualifications:- Newly appointed


L.D.Cs, steno’s typists will start at Rs.100/- in the pay scale of 80-150 and holders of
recognized certificates or diploma in commerce of Banking with 2 advance
increments in that scale.

REVISED PAY SCALES- 1969

G.O.Ms.No.173,fin (PC) Dept.date 13-2-1969


G.O.Ms.No.105, fin. (PC) Dept. date 13-4-70

Date of effect : 19-3-1969


Monetary Benfit : 1-4-1970

Date of option: 19-3-69 or on the date of next increment.

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.

Weightage:- All Non-gazetted officers shall be allowed weightage of one increment


for service of 3 years and above up to 6years , and 2 increments for service of
6years above.
For other employees the orders already issued will continue to be in force.

Pay of graduates & persons with higher qualification:- Appointed as LDC,


Stenos or Typists will start @ Rs.114/- in the scale of pay Rs.90-6-150-7-192
(G.O.Ms.No.115 Fin.(PC)Dt.24/4/70.

REVISED PAY SCALES- 1974


(G.O.Ms.No. 180 Fin. & Plg. Dept. dt. 5-7-78)

Date of effect: 1-1-1974


Monetary benefit :1-5-1975

Date of option : 1-1-74 or next increment of subsequent increment in the existing


scale of pay
Existing Emoluments

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.

REVISED PAY SCALES- 1978 (DA Merged)


1.G.O.P No235 , finance and planning, date 17/9//79.
2. G.O.Ms.No.41, finance and planning, date 4/2/80.

Date of Effect : 1-4-78


Monetary Benefit:1-3-79

Option:- 1-4-78 or date of next increment or date of subsequent increment in the


existing scale of pay accruing after 1/4/79 but not beyond 1-4-80.

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.

Employee who are on long leave or deputation or under suspension for


exercising option:-Within a period of one month from the date of joining duty after
the expiry of leave or from the date of his joining in government service on the
termination of his deputation of reinstatement, as the case my be.
Existing Emoluments
1. Basic pay as on 1/4/78 or as other date of entry in to revised pay scale 1978.
2. DA admissible on basic pay as on 1/4/78

Principles of fixation:- The pay of an employee shall be fixed on 1-4-78 or any


other date of entry into revised scale of pay 1978 at the stage next above to existing
scale of pay whether it is a stage or not in the new scale.

Weightage:- Grade: I to grade XVII 290-425 to 800-1450


1. one increment for service of 3 years and above up to 5 years.
2. 2 increments for service of 5 years and above up to 7years.
3. 3 increments for service of 7 years and above.
Grade XVIII 900-1500 and above:

1. one increment for the service of 3 years and above up to 5 years


2. 2 increments for the service of 5 years and above.

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

REVISED PAY SCALES- 1986


(G.O.Ms No.288 Finance & Planning, date 17-11-86)

Date of Effect: 1-7-86


Monetary Benefit: 1-7-86
Option: Either from 1-7-86 or from the date on which he earns his next increment in
the existing scale of pay but before 30-6-87, the option once exercised shall be final.

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.

Principles of fixation: - The pay of an employee shall be fixed on 1-7-86 or on the


date of entry into the revised scale at the stage next above the existing scale of pay
whether it is a stage or not in the new scale.

Existing Emoluments:

1. Basic pay as on 1/786 or as on the date of next increment.


2. DA admissible as on 1-1-86 (up to pay 640/- 90% above pay 640/- 72%)
3. PP under rule 9(23) a.
4. PP under rule 6(b).
5. PP under rule 6 ( c).
6. DA admissible on Family Planning increment.
7. Add 10% on Basic pay PP& FPP
8. Adhoc addition for fitment Rs25/- up to scale of 410-625 and Rs. 30/- from
425-650 and above.

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)

Date of Effect : 1-7-1998


Monetary Benefit : 1-4-1999
Credit to G.P.F : 1-4-99 to 30-6-99
Cash payment : 1-7-1999

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.

Employees under suspension/ on leave/depuatation:- With in one month from


the date of joining duty/expiry of leave return from deputation or re-instatement.

Master Scale:- The Pay Revison commission evolved a master scale of


Rs.2550-50-2750-60-3050-80-3450-100-3950-120-4550-150-5300-170-6150-
200-7150-250-8400-300-9900-350-11650-450-13900-525-19675 of which all the
revised scale are segments.

Fresh recruites to the last grade service:- Will be fixed by allowing 2


increments in the time scale of 2550-4550 by allowling them minimum basic pay
of Rs. 2650/-.

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.

If the amount of the existing emoluments as so increased under clasue (a) is


more than the maximum of the R.P.Scale 99, the pay shall be fixed at maximum of
that scale, lthe difference shall be treated as P.P.

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

Credited to GPF: 01-04-2005 to 31-07-2005.

Cash Payment: 01-08-2005.RPS 2005


Cash Payment: 01-06-2006 RPS 2005(OMC)

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 once exercised is final.

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.

MASTER SCALE: 3850-100-4150-110-4480-115-4825-125-5200-135-5605-145-


6040-155-6505-170-7015-185-7570-200-8170-215-8815-235-9520-255-10285-280-
11125-295-12010-315-12955-330-13945-360-15025-390-16195-420-17455-450-
18805-485-20260-525-21835-560-23515-600-25315-650-27265-700-30765.

Fixation :

1) Basic Pay as on 01-07-2003 or


Next date of increment
2) DA as on 01-07-2003(30.266%) on the basic pay

3) Fitment 16% on basic pay.

If an employee not exercised his option within the stipulated time his pay should be
fixed w.e.f.01-07-03 only.

If the date of increment of an employee is modified by any court order or any


government order, he should exercise his revised option within one month from the
date of order.

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.

A Govt employee who is on leave or under suspension as on 01-07-2003, shall also


be entitled to have his pay fixed inaccordance with these principles, subject to the
condition that the monetary benefit shall accrue to him only from the date of
resumption of duty by him.

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

1. Copy of suspension orders issued by the competent authority should be


enclosed to the bill.
[Authority: FR 53 read with G.O.Ms.No.215 GAD (Ser.C) Dt.17-3-90.

2. Payment of subsistence allowance up to 3 months from the date of suspension


is equal to leave salary on half pay leave “i.e.” half pay + proportionate DA + full
HRA and CCA.
[Authority: FR 53 [I] [ii][a]

3. After 3 months if suspension is prolonged for reasons not directly attributed to


the employee then the amount of subsistence allowance may be increased by a
suitable amount up to 50%
[ Authority: FR 53 [I] [ii][a] ( I )

4. In case reasons directly attributable to the employee, then the amount of


subsistence allowance may be reduced a suitable amount up to 50%
[ Authority: [ FR 53 [I] [ii][a] [ ii ]
5. During suspension the subsistence allowance should be regulated and half of
the pay drawn prior to suspension. DA should be based on subsistence
payable. HRA and CCA should be on the pay prior to suspension
[Authority: Memo. No. 47710/A/245/A2/Admn.98 dt. 4-1-98. and Govt.
Memo. No7982 /212/A2/FR.II/2000 F&P [FW.FR.II] Dept.dt. 23-8-2000

6. No increment shall be sanctioned during suspension period.

7. No leave should be sanctioned during suspension period.


[Authority: FR 55]

8. Government ordered that the Govt. servant under suspension whether he is


lodged in Prison, or released on bail on his conviction, pending
consideration of his appeal, be paid Subsistence allowance.
[Authority: Govt. Memo. No. 39071/471/A2/FR.II/99 dt. 28-2-2000]

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.

Declaration to be given by the Suspened Employee


Declaration
Certified that I have not been engaged in any profession or trade or
employment during the period from……… to ……...for which the Subsistence
allowance was drawn and paid during previous month.

Signature of Suspended Employee

16] The amount of subsistance allowance shall be restricted to


50% in all cases where a prima-facie case is established on
charges of corruption, misappropriation, and demand or
acceptance of illegal gratification until finalisation of the
disciplinary case.
[Clause (iv) in Sub-Clause(a) of Sub-rule 1of Rule 53 of
FR incorporated in G.O.Ms.No. 2 Finance (FR.II) Dept.
dt. 04-01-2006]

17] Suspension vacancy may be filled by transfer and the sub-


sistance allowance can be drawn elsewhere where there is a
vacancy
[Cir.Memo.No. 14572-B/297/A2/W&M/2004 dt. 17-6-2004
communicated by the DTA AP Hyd. Endt.No. K(1)2/
11004/2004 dt. 13-12-2005]

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

[4] Beyond 3 months Government is competent to make additional charge


arrangements.
[Authority: Govt.Cir. Memo. No. 3917/127/FR.II/82 dt. 23-3-82]
[5] From II nd level Gazetted officer even for first 3 months, Government is the
competent authority.
[6] No additional pay beyond six months is entitled

[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

[9] Chowkidars, Class IV employees, Record assistants and Drivers are


prohibited to hold full additional charge of another post and for payment of
additional pay.
[Authority: Govt. Memo No.0166/16/A2/ FR II/90,dt. 25.2.90

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]

1] Bill should preferred in APTC FORM 47 in regular salary head of A/c.


2] Sanction orders supported by the school fee receipts in original or school fee
card has to be enclosed in the event of school fee receipts being lost.
[Authority: Govt. Memo No. 155 P2/66-4 Dt. 16/3/1966 of Education

3] School should be recognized by Govt. of A.P irrespective of whether Grant in


Aid is received or not (Registered schools or recognized by CBSE or studying in
institutions of other states.) [Authority:G.O.Ms.No.1725 Edn Dt. 26.5.59

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.

6] Certificate stating that spouse is employed either in State or Central / Quasi


Govt. etc. where similar concessions are available and not availed those
concessions is furnished by the Govt. servant duly attested by the D.D.O.

7] If the Govt. servant is under suspension the concession is admissible pending


outcome of the enquiry against the Govt. employee concerned.
41
8] If the N.G.O is appointed as gazetted officer, the concession is not admissible
from the next month, proceeding the month of promotion. If reverted to non-
gazetted cadre the concession is not admissible during the month of reversion.

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.

2] Sanction orders supported by medical bills in original along with application in


prescribed proforma along with essentiality certificate.

3] Cash Receipts and Essentiality certificate is to be countersigned by the


authorized Medical officer

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]

7] The cash memos contain the name of the entitled person.

8] Treatment is taken simultaneously under both the mode in and indigenous


systems, which is not admissible.

9] The period of treatment and nature of illness is clearly indicated in the


Essentiality certificates by AMA.

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

20] In respect of the employees working under the control of C.E.O


Z.P/Dist.Panchayat Officer, the Medical Reimbursement claims shall be
finalised by the CEO, Z.P./Dist. Panchayat Officer after approval of the
administrative sanction of the Collector. [Cir.Memo.No.792/CPR&RE/H2/2003
dt. 07-01-2003 of Commissioner of P.R. & R.D. Hyderabad]

21] The application for advance or reimbursement of medical expenses shall be


obtained in the proforma prescribed in Appendix-II of APIMS Rules, 1972

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

24] FOR A.I.S. OFFICERS:


[a]The Secretary to Government (Poll), GAD shall process and sanction all
Medical reimbursement claims of the A.I.S. Officers borne on the cadre of A.P.
and their family members for the treatment obtained by them in Private
Hospitals recognised by the State Government as referral hospitals.

[b] Further, full reimbursement of the cost of treatment obtained as In-patient


and out patient in Private hosiptals recognised by the State Government is
allowed to the A.I.S. Officers brone on the cadre of A.P. and their family
members [ G.O. Ms.No. 174 GAD(Sc.X) Dept. dt. 15-07-2004]

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.]

(G.O.Ms.No.74 Health, Medical & Family Welfare (K1)Dept.dt.15-03-2005)


1) In case of Male government servants, family means his parents, wife, legitimate
children including an adopted son and step children residing with and wholly
dependent on him.

3) All state Government employees and their dependants, Employees of local


bodies, students of medical colleges, members of state legislature, AIS Officer, AP
State Higher Judicial Officers, all state government pensioners and their dependents
shall come under these rules.

4) The rates prescribed in the Central Government Health Scheme package at


Hyderabad by Government of India,Ministry of Health and family welfare, New Delhi
are adopted in the state for the purpose of reimbursement of medical expenditure if
treatment taken within the state.

5) If medical reimbursement is taken outside the state, the rates of central


government health scheme adopted to Delhi shall be applicable.

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.

9) In respect of treatments/operations obtained for cateract and other aliments and


dental diseases/ treatments in Government/private hospitals recongnised by the
State Government, the scrutinizing authority need not insist for submission of
emergency certificate.

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.

11) The length of Out-patient treatment period shall be recommended by the


Specialist doctor concerned and shall be scrutinized by the scrutinizing authority.

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

16) In such cases reimbursement of medical expenses upto a limit of Rs.25,000/-


sanctioned by the HOD/Collector after getting scrutiny by the scrutinizing authority.
17) In respect of above claims exceeds Rs.25,000/- , the HOD/Collector should
submit the same to the concerned administrative department in secretariat after
scrutinizing the bills by the scrutinizing authority, after obtaining relaxation of rules
duly consulting with Finance department.

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.

NOTE:- Xerox copies of documents shall not be accepted.

27) No restriction is imposed for the treatments obtained in private recognized


hospitals for different ailments/ operations/ treatments.

28) For major ailments i.e.,CABGs,Kidney transplantations, cancer, Neuro surgery,


PCTA+STENT be restricted to three spells for each of these diseases.

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.

33) For deliveries and tubectomy to the women employees be allowed


reimbursement upto 2 deliveries and with 2 living children as per package rates.

34) Hysterectomy operation shall be reimbursable as per package rates.


47
35) Reimbursment also be allowed as per CGHS package rates eventhough the
claimant received medical claims from any insurance company by paying premium
on his own.

36) Employees divided into three groups for adopting CGHS as per their pay scale.

RPS 1999 RPS 2005


a) General ward – upto 5000-10600 7385-17475
b) semi-private 5300-13000 7770-18575
ward to 8400-16525 to 12385-27750
c) Private ward 9000-16525 13390-28500
and above and above

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)

41) Reimbursement in respect of dental diseases to each of the employee or their


dependants separately in the entire service or life as the case may be shall be
limited to Rs.10,000 for each time
(G.O.Ms.NO.105 dt.09-04-2007)

42) in respect of claims relating to NIMS/ SVIMS , obtain a separate scrutiny


certificate of the net eligible amount of reimbursement
(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)

44)MASTER HEALTH CHECK-UP

a) Concerned employee shall be submit application to the HOD/Regional Office/


District Office for his check-up.

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)

A.P. GENERAL PROVIDENT FUND. RULES, 1935

[1] The claim shall be preferred in A.P.T.C. form 40

[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]

Eligibility for subscription:

[1] Compulsory to all Regular Government employees on completion of one Year


service.

[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.

Rate of Subscription & Interest

[1] 6 % on basic pay to the Regular employees if insured with APGLI/LIC/PLI.


If not 12% on basic pay

[2] 4% on basic pay to the Class -IV employees

[3] Present rate of interest is 9% p.a. w.e.f. 1-4-2002 and onwards


[Authority: G.O.Ms.No. 703 Finance [Pension.II] Dept. dt. 19-7-2002.]
[4] The rate of interest is 8% p.a. w.e.f. 01-4-04 onwards
[G.O.Ms.No. 625 Fin.(Pension.II)Dept.dt.2-9-2004]

[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

SANCTION OF TEMPORARY ADVANCE [TO BE REPAID [RULE 14]

[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.

[3] Temporary Advance shall be sanctioned to meet expenses in connection


with prolonged illness
[ Authority: Rule 14 (i) [a](i)

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]

[7] To meet the cost of legal proceedings instituted by the subscriber[


Authority: Rule 14(i) [a][iv]

[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]

[11] To meet the cost of purchasing a motor car


[ Authority: Rule 14(i) [a] [x]

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]

[c] But in exceptional circumstances to be recorded in writing, 2nd temporary advance


may sanction while previous advance is pending [ Authority: Rule 14[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.

PART FINAL WITHDRWLS

[I] EDUCATION PURPOSE beyond high school education within India or


outside the India [ Rule 15-A (i) [a] and 15[B]

[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.

[II] BETHROTHAL/MARRIAGE OF SUBSCRIBER OR FAMILY MEMBERS Rule


15-A[I][b] and 15-D[I] and ii

[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.

[III] MEDICAL GROUNDS:[Rule 15A(i) [c] and 15[c]

[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.

[IV] HOUSE BUILDING PURPOSE: Rule 15A[2] and 15-E


52
[A] The subscriber should complete 15 years of service or less than 10 years
left over service for retirement.

[B] ¾ th balance or actual cost or subject to limitation of H.B.A. rules as per


G.O.Ms.No. 264 F&P dated 17-6-94.

[V] FOR PURCHASE OF HOUSE SITE OR REPAYING OF OUTSTANDING LOAN


[Rule 15A[2]b and 15 F]

[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.

CONVERSION OF TEMPORARY ADVANCE TO PARTFINAL [Rule 15-J]

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.

SANCTIONING AUTHORITY[ G.O.Ms.No. 42 Finance [Pen.II] Dept.


dt. 29-1-2003.

[1] In case of all N.G.Os including LGS- Gazetted Drawing Officers is


empowered to sanction both temporary advance and part final withdrawal.

[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

[2] (a) In case of dismissal, removal or Compulsory retirement, the final


withdrawl shall not be rejected if an appeal is pending
[G.O.Ms.No. 99 dt. 19-6-92]
(b) If the individual re-employed , the entire amount along with
Interest shall be paid in cash or security or recovered in instal-
53
ments from the salary [Rule 28, 29]

[3] The validity of GPF Final withdrawal authorization issued by the AG/ DTO is
valid for 3 months from the date of sanction.

BOOSTER SCHEME [ SOCIAL SECURITY CUM PROVIDENT FUND] [RULE 30 A]


[G.O.Ms.No. 42 F&P[Pen. II] Dept. dt. 29-1-2003]

If a subscriber died while in service, the nominee shall be paid Rs.20,000/-


under Booster Scheme authorized by the AG/DTO as the case may be provided
that the subscriber shall maintain the balances at his credit for last 36 months
before his death.

[a] Gazetted Rs. 8,000/-


[b] NGO Rs. 6,000/-
[c] LGS Rs. 2,000/-
The subscriber has put in at least five years of service at the time of his death.

LIST OF FAMILY MEMBERS FOR NOMINATION PURPOSE:

[a] Wife or husband


[b] parents
[c] children d] minor brothers
[e] unmarried sisters
[f] Widow of deceased son and his children
[g] Where no parent is alive a parental grand parent
[h] An adopted child.

GENERAL PROVIDENT FUND (G.P.F.)

G.P.F.- Not to sanction for the purpose of payment of Insurance Premium:

According sanction for financing the premia on Insurance policies from


G.P.F.Was withdrawn in G.O.Ms.No. 513 Finance (Pen.I) Dept. dt. 27-11-1962 and
reiterated not to accord any sanctions for payment of insurance premia out of G.P.F.
accumulations as per Cir Memo. No. 3109/477/A/Pen.II/2003-04 dt. 31-3-2004 of
Finance (Pensions.II) Dept.

PAYMENTS UNDER GPF CSS AMOUNTS

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.

PROCEDURE FOR MAINTENANCE OF CLASS-IV


GPF ACCOUNTS
[Cir. Memo. No. 29404/100/GPF/Pen.II/94 dt. 9-10-95 of Finance &
Plg.[FW.Pen.II]Dept]
1] All Last Grade Employees after completion of 5 years continuous service and
whose date of retirement is at least 10 years a head, shall be eligible to
subscribe to the Fund Compulsorily at 4% of their pay, who are not having
regular G.P.F. account with Accountant General, A.P. Hyderabad.
2] A nine digit code number is assigned to each subscriber, first 2 digits consist of
District Code, Second 3 digits consist of Departmental code and last four digits
consist the individual code number.
3] All the subscribers should submit the nomination forms as required under rule 7
of GPF (AP) Rules in triplicate along with the application form.
4] Separate schedules in triplicate for deduction of G.P.F. of Last Grade
Employees Shall be enclosed to the pay bill.
5] (a) When a last grade employee under this scheme is transferred from one
office within the same district, the G.P.F. Account Number will not change.
(b) If the transfer of the employee from one District to another, the G.P.F.
Account Number shall undergo a change. The Head of the Office shall forward
the G.P.F. Ledger Account of Subscriber along with the original nomination to
the new Head of Office. The new DTO shall allot the new account number and
intimate the same to the previous Head of the Office.
6] Every DDO should enclose a copy of the individual ledger sheet maintained by
them after posting the interest calculated in respect of each subscriber, to the
Pay Bill for the month of March payable in April (without taking into account) of
the subscription for the month of March but taking into account the advances if
any drawn during the month of March also. They Pay Bills for the month of
March should not be passed by Treasury without the copy of the individual
ledger sheet enclosed, if the bill contains salary of the Last Grade Servants
whose G.P.F. account is maintainable by the Treasury.

55
A.P. LEAVE RULES, 1933
[ANNEXURE-III OF FUNDAMENTAL RULES]

1] Leave salary shall be claimed in A.P.T.C. Form 47 in regular salary head of


account
2] Ink signed copy of leave sanction proceedings should be enclosed to the Bill.
3] A certificate to the effect that the necessary entries have been made in the SR of
the Individual should be appended on the Bill.

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

5] Leave cannot be claimed as a matter of right


[ Authority: FR 67]

6] Nature of leave already sanctioned cannot be altered by the sanctioning


authority
7] A Govt Servant returning to duty before expiry of leave should apply for
permission to cancel the un-expired portion of leave [ Aurhority : FR. 72]

8] If any employee recall to duty before expiry of leave, he is entitled for


T.A.FR 70 Rule 76 of APTA Rules
9] The individual should specify the clear address in his leave application in
prescribed proformaAuthority: Rule 3 Annexure II FR 74
10] If Medical leave, Medical certificate should be enclosed to the applica
tion.Authority: Rule 9 Annexure II FR 74
11] A Govt. servant after completion of medical leave should produce fitness
certificate to join duty(authority: FR 72)
12] For issue of MC for NGOs - Civil Asst. Surgeon and for Gazetted Officers -
Civil Surgeon is competent to issue M.C.
[Authority: SR 10 in Annexure II of FR 74 and Circular Memo.No.21102-
B/371/A2/FR-1/98 of 07-08-1998 of F & P (FW FR-1) Dept.
13] No leave shall be granted to a Govt. servant when a disciplinary authority has to
decide to dismiss, remove or compulsory retired from service
[Authority: Rule 25 Annexure II of FR 74]
56
14] The orders of sanctioning EL/HPL shall indicate the balance of such leave at his
credit [Authority: G.O.Ms.NO.384, F & P (FW FR-1) Dept.dt.5-11-75]
15] A Govt. servant cannot be compelled against his wishes to take leave of half pay
when EL on full pay is admissible to him.
16] No employment should be undertaken during leave
17] While sanctioning the commuted leave on MC, the sanctioning authority should
mention the commuted leave already availed on MC in the proceedings. In the
entire service the Govt. Servant is eligible to avail commuted leave on MC is
240 days only. It should be sanctioned on Medical Certificate only and cannot
be sanctioned on private affairs. [Rule 15(B) of AP Leave Rules 1933]
18] Will full absence from duty not covered by the grant of any kind of leave will be
treated as dies-non.[Authority: Rule 5 note 1 and FR 18]

19] Leave may not be granted to a Govt. servant under suspension.


[Authority: FR 55]
20] Compulsory wait on leave for want of posting orders shall be treated as duty by
the Govt. only [Authority: Rule 9(6)(a) ruling 13]
21] Accumulation of EL is 15 days for every six months i.e., Advance credit is
allowed on 1st January and 1st July with a maximum of 300 days
[G.O.Ms.NO.232 Finance (FR 1)Dept.dt.16-9-2005]
22] Every Govt. servant earns 20 days of Half Pay leave for every completed year of
service including EOL and there is no limit for maximum
accumulation.[Authority: Rule 13(a), 18(a) and 23(i)]
23] During the Half Pay leave a Govt. employee is entitled to half of pay + half DA
only irrespective of time scale of pay.
[Memo No.3220/87/A1/PC1/05.dt.19-2-2005 of Finance (PC I)Dept.
24] HRA /CCA should be in full during leave upto 120 days. No compensatory
allowance shall be allowed beyond 120 days.
25] If a Govt. servant suffereing from TB/Cancer/Mental illness/ Leprosy/ Heart
disease and Renal failure[kidney], compensatory allowances are payable for 8
months.
26] The validity for sanction of surrender leave is 90 days from the date of order. If
the bill is not preferred within 90 days; the sanction order should be deemed to
have been lapsed.
[Authority: Govt.Memo.No.27/423/a2/FR-1/97-1.dt.18-8-97]
27] For claiming HRA/CCA during leave the certificate prescribed in FR 44 should be
furnished.
28] The maximum EL that may be granted at a time to a Govt. servant in Superior
service shall be 120 days
[Authoriy: Rule 11 of A P Leave Rules 1933]

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.]

31] Local holidays cannot be suffixed or prefixed to that leave.


[Authority: Explanation 2 of SR 3 under FR 68]

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

LEAVE NOT DUE [RULE 15(C),25(1,2) G.O.Ms.No.519,F & P Dept.dt.20-12-79.]

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.

EXTRA ORDINARY LEAVE [SR 16,18 & 23 ]

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]

4] Period of absence can be regulated as EOL


[ Authority: Rule 16 (iii)]

5] If a Govt. servant is under going treatment for TB in recognized sanitarium, he is


eligible up to 12 months and if treatment taken at his residence is eligible up to
18 months
.6] In case of a Govt Servant is under going treatment for cancer, he is eligible up
to 12 months
7] For the purpose of prosecuting higher studies for the public interest, the
employee is eligible up to 24 months.

E.O.L ON MEDICAL CERTIFICATE COUNTS FOR INCREMENTS


Upto 6 months--Head of Department is competent for sanction of icnrements for
the period of E.O.L on M.C.
58
above 6 months-- Government is competent for sanction of increments for the
period of E.O.L. on M.C.
[FR 26 (b)(ii) and Cir.Memo.No. 21102-B/371/A2/FR.I/98 dt. 7-8-98 and
Memo.No. 4392-B/124/Admn.II/02 dt. 4-2-2002 of Finance(Admn.II) dept]

ADDITIONAL CREDIT OF EL TO THE POLICE PERSONNEL


[GO MS NO 187 F&P DT 29-6-79, GO MS NO 323 F&P DT 11-11-80, GO MS NO
355 F&P DT 17-12-80]

1] 30 Days of additional credit of EL should be given in 2 installments at the rate of


15 days on 1st January and 1st July to the police personnel of the rank of
Inspectors and below.

MATERNITY LEAVE [ FR 101] [GO MS NO 254 F&P(FW FR I)DEPT DT 10-11-95]


1] A regular female Govt servant is entitled to maternity leave on full pay for 120
days subject to the condition that it shall be granted to those who are having
less than two surviving children.

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 ]

3] Maternity leave may be combined with any kind of leave.

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

3] It may be combined with any kind of leave

STUDY LEAVE [FR 84]

1] It may be granted to study in scientific, technical or similar programmes, it


should serve public interest.

2] Not to be granted to non gazetted officers

3] It may be granted up to 12 months at a time and 2 years in entire service

4] This leave may be combined with any kind of leave

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.

2] Necessary Medical certificate to be issued by the Medical Board to the Gazetted


Officers and Civil Surgeons to the others.

3] Such leave shall not exceed 24 months.

4] For 1st 120 days full pay is given, and for remaining period half pay may be
given.

5] It may be combined with any kind of leave.

6] It may be granted more than once in service.

7] It may be granted to sustain injuries and road accidents while proceeding on


Official Duty from the office to another office, or Court or a work spot on the field.
But not road Accident while going to office from residence and vice a versa.
[Authority:GOMS NO 133 F&P FW FR-I]DEPT DT 10-6-81.]

ABROAD LEAVE [GOMS NO 214 F&P DT 3-9-96 AND UO NOTE NO 13127-


A/113/FR-I/98 DT 10-5-98.]

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.

2] The period of absence is treated as EOL.

3] The benefit of the scheme shall be given to Government employee


at a single stretch or in different spells, but for a period not
exceeding 5 years in all spells during entire Service
[G.O.Ms.No. 756 Finance (FR.I) Dept dt. 7-8-2002]

SURRENDER LEAVE /ENCASHMENT OF EL ON RETIREMENT

1] A Govt servant is eligible for Encashment of EL at the time of retirement or death


subject to maximum of 300 days.Leave salary with DA, HRA,CCA and Addl
HRA is eligible for entire 300 days.

2] A Govt servant who completed two years of service is eligible to surrender 15


days of EL in every Financial Year and receive cash in lieu of leave so
surrendered.
[Authority:[Govt Memo No 84957-2175-FR-I/78-1 dated 14-12-78] and [GO
MS NO 294 F&P FW FR-I DEPT DT 16-11-88]

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]

ENCASHMENT OF HPL AT THE TIME OF RETIREMENT

[GO MS NO 420 F&P(FR-I)DEPT DT 3-12-90 & GO MS NO 342 F&P FW FR-I


DEPT DT 30-9-91 AND GO MS NO 234 F&P FW FR-I DEPT DT 27-10-98]

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.

3] DA has to be calculated proportionately.

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.

5] Compensation pensioners, compulsory retired pensioners and contingent


employees are not eligible for this benefit.

OTHER ITEMS ON LEAVE


[1] At the time of retirement/death, the encashment of Earned Leave,
the leave salary consisting of pay with DA, HRA, Addl H.R.A., CCA in full for
entire period of leave so surrendered.
[G.O.Ms.No. 38 Finance dt/ 26-2-96]
[2] The Surrender leave proceedings is valid for 90 days from the
date of sanction only.
[Authority: Memo.No. 27/423/A2/FR.I/97-1 dt. 18-8-97]

61
T.A. RULES

TRAVELLING ALLOWANCES CLAIMS

1. The A.P.T.A.Rules were framed under the powers conferred by provision to


Article 309 of the Constitution of India and Fundaments Rule 44. The APTA
Rules,1996 were modified in G.O.Ms.No.226, F & P(FW. TA), Dt.21-9-96 and
also the rates revised from time to time in G.O.Ms.No.124. F & P (FW.TA)
Dept.Dt.21-8-99, G.O.Ms.No.128,F & P(FW-TA)Dept.DT.24-8-99 and
G.O.Ms.No.129, F & P(FW TA)Dept.Dt.24-8-99 and G.O.Ms.No.336
Fin(TA)Dept.Dt.29-10-2005 and G.O.Ms.No.47 Fin(T A) Dept.dt.02-03-2007.

2. The TA Bill shall be preferred in APTC FORM 52 ONLY

3. All TA claims should be drawn only after countersignature of the Controlling


Authority except Advocate General, Govt. Pleaders, Asst. Govt. Pleaders,
Public Prosecutors, Secretaries to Government, Secretary to A.P.Legislature,
Dist. Collectors and Officers who hold the post of the rank of Dist. Collector, Dist.
& Sessions Judge Grade I and Grade II and all officers who hold post of the rank
of District and Sessions Judge Grade I and Grade II, the Chief Judge, City Small
Causes court, the official receiver of the City Small Causes Court, the
Administrative General and official trustee, Conservator of Forests,
Superintending Engineers, Addl. Inspector General of Police, Deputy Inspector
General of Police, Chief Judge, City Civil Court & chief Executive Officer of Zilla
Parishad. The Chief Justice of A.P.High Court, Ministers, Puisne Judge of High
Court & Head of Department.
[Authority: Rule 3 and 5]

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]

5. No TA is admissible for the journeys within a radius of 8 Kms. [Authority:Rule


39(1))
6. TA Claim already paid cannot be revised
[Authority: Ruling 1 of Rule 8)

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.]

8. Actual Railway charges incurred by the employee shall be paid


[Authority: Rule 27(4))

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]

16. Reimbursement of cancellation charges of railway tickets purchased in


connection with railway journey is included. If so the controlling officers should
satisfy that the journeys were cancelled solely in the public interest and to that
effect certified.
[Authority: Note (2) under rule 29vide GO Ms.No.18 Fin. (FW TA) dept dt.
25-1-1968.

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.

GRADE I - 14600-29250 and above


GRADE II - 7770-18575 TO 13390-28500
GRADE III - REST OF EMPLOYEES
[a] AIS Officers who are in junior time scales and employees in UGC Scales of
1996, below 10000-15200 shall come under Grade II
[b] Other AIS Officers and UGC employees( UGC Scales 1996 who are drawing
pay in the scale of 10000-15200 and above comes under Grade I

63
DA. RATES:

I. DAILY ALLOWANCE : RULE 36 TO 40 AND G..O.Ms.No.124 Dt.24-8-99

GRADE WITHIN THE STATE OUTSIDE THE STATE

I 200/- per day 250/- per day


II 125/- per day 150/- per day
III 100/- per day 125/- per day

1. Absence of below 6 hours - No DA is admissible

2. Absence of more than 6 hours and less than 12 hours - Half-DA

3. Absence of more than 12 hours and up to 24 hours - One DA

4. No DA is admissible during CL

5. No DA is admissible if mileage is claimed.

6. Eventhough lodging charges are claimed, Full DA shall be paid.


(Memo No.30727/384/TA/06 dt.22-11-2006 of Finance TA Department.

7. Lodging Charges shall be reimbursed for visit to Visakhapatnam, Vijayawada,


Tirupathi, and Warangal from the outside the district and Hyderabad from any
place.
Rates of Lodging Charges:(Within the state)
Grade with in the state
Grade -I 250/- per day
Grade - II 200/- per day
Grade - III 100/- per day
Rates of Lodging Charges: (Outside the state)
Grade A Class B Class Other Classes
Grade I Rs.500/- Rs.350/- Rs.300/-
Grade II Rs.300/- Rs.250/- Rs.200/-
Grade III Rs.200/- Rs.150/- Rs.125/-
Note: In case of Delhi, Mumbai,Colcatta,Chennai and Bangalore, the reimburseemnt
of lodging charges shall be increased by 75% of normal rates.
8] Original lodging receipts should be enclosed to the bill duly appending Pass-
order after duly canceling the same and obtaining payment certificate of the
individual.
9] As per Article 84 of APFC Vol.I ,Tour Advance can be sanctioned and should
be drawn in APTC FORM 40.

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.

14] The Drawl of TA is subject to the availability of budget provision.

15] TA Bills preferred after 3 years should not be admitted.

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.

2] All Head of Departments and Deputy Secretaries to Government drawing a


scale of pay less than Rs.19675-30765 may also travel by AIR on official duty
provided they are given prior permission to do so by the concerned Secretaries
to Government.
[G.O.Ms.NO.54, F & P(FW TA)Dept.Dt.12-3-2007]

Mileage Allowance: Rule 18 –22

Category I - 14600-29250 and above - Rs.10/- per km (Car)


Category II - 7770-18575 and 13390-28500 Rs.3/- per km (Motor cycle or
scooter)

1. AIS Officers are authorized to maintain and use motorcar irrespective of their
time scales.

2. No mileage is admissible if journey performed below 8 Kms., If journey beyond 8


Km below 32 Km shall be restricted to One full DA.

3. No DA is admissible when mileage is claimed.

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

PAYMENT OF CONVEYANCE CHARGES OUTSIDE THE STATE:-

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.

4. There shall be no reduction of DA for claiming conveyance charges outside the


state.

TRANSFER TRAVELLING ALLOWANCE CLAIMS


(RULE 55 -72)
(G.O.Ms.No.24, F & P(FW TA)Dept.Dt.28-03-2000)

The bill should be preferred in APTC Form 52

1. Copy of transfer orders, cash receipts towards transportation of personal effects,


cash receipts for lodging and un lodging charges are to be enclosed.

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.

3. The TTA Advance if any drawn at old station is to be recovered fully.


[Authority: Art 239 of APFC Vol.I]

4. Original receipts issued by the authority concerned / lorry authorized transport


company receipt shall be enclosed duly cancelled.

TTA is admissible to a Govt. Employee as follows:


1. Claim for self - 2 fares
2. Claim for family
3. Claim for personal effects
4. Claim for personal conveyance
5. Claim for personal servants
6. Claim for lump sum transfer grant or disturbance allowance

1. CLAIM FOR SELF:

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:

1. FAMILY means spouse, children, stepchildren, adopted child, married daughter


under his protection, widowed daughter, parents.

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.

4. For more than 3 members - Two mileages are admissible.

5. Bus fares/ Railway fares are allowed for entire family

3. CLAIM FOR PERSONAL EFFECTS:[RULE 58]

GRADE I - 50 QUINTALS
GRADE II - 40 QUINTALS
GRADE III - 30 QUINTALS

4. Loading and unloading charges:[rule 59]

GRADE WITHIN THE ZONE OUTSIDE THE ZONE


I 250/- at each end 500/-at each end
II 150/- at each end 300/- at each end
III 100/- at each end 200/- at each end

5.CLAIM FOR PERSONAL SERVANTS: RULE 62

GRADE I 2 servants
GRADE II 1 servant
(Gazetted officers)

6. CLAIM FOR PERSONAL CONVEYANCE:[RULE 60]

1. A Govt.employee who is eligible to maintain a conveyance may draw actual cost


of Transporting at owners risk that the travel exceeds 150 Kms. [Authority:
Rule60(ii)]

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:

GRADE I - 5.00/- per km.


GRADE II - 3.50/- per km.
GRADE III - 3.00/- per km.

MILEAGE ALLOWENCE
67
Between places not connected by Railway 3 Mileages – Under Rule 58(2)

Partly connected by road partly by Railway,2 Mileages + good strain rate


Quintals) Under Rule 58(3)(i)

8. DISTURBANCE ALLOWANCE OR LUMPSUM


TRANSFER GRANT:[RULE 63]

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/-

PACKING AND UNPACKING CHARGES OUTSIDE THE STATE:-


Grade I - 3500/-
Grade II - 3000/-
Grade III - 2000/-
However incumbents drawing pay in the pay scale of 16195-27965 and above
shall be allowed Rs.5400/-

9. TIME LIMIT FOR CLAIM:

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.

TRAVELING ALLOWANCE ON RETIREMENT

1. The claim for journey on retirement on superanuation is regulated as per Govt


orders.
2. The concession is availed with in 6 months from the date of retirement.

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.

6. All employees who retired on retiring pension/Superannuation/ Invalid Pension


or compensation pension and all temporary employees who have put in not less
than 10 years of service as on the date of superannuation are entitled to TA for
self, family and personal effects from the place of duty to his Home Town as
declared in connection with LTC Rules. If the Home Town is outside the state,
the claim is allowed upto the limits of the state from the place of duty. This
should be availed within six months from the date of retirement.This concession
is not admissible to the Govt. servants who resign or removed or dismissed from
service.
[Rule 89 of APTA Rules readwith G.O.Ms.NO.80,Dt.20-03-75]

FIXED TRAVELLING ALLOWANCE [ RULE 12-17 & 49,50 AND GO.MS.NO.128


F & P [FW.TA] DEPT DATED 24-8-1999.AND
G.O.Ms.No.267,Finance(TA)Dept.dt.15-10-2005.

1. The FTA claim shall be preferred separately in APTC


Form 52 along with Pay Bill.
2. The FTA claim shall under Sub Detailed Head 110/114 FTA
3. There is no budget watching under this item.
4. FTA is attached to the post specified in annexure II & III
5. FTA is given on the scale attached to the post originally but not the pay under
AAS [Authority: Memo No.21057/TA/88 dated 2-7-88 of Finance Dept.]
6. FTA is not payable during leave or joining time. [Authority: Rule 13 & 14]
7. For journeys performed out side the area the FTA may be exchanged for regular
TA. [Authority: Ruling 8 & 9 under Rule 17]
8. FTA is eligible during duty period only.
9. If an employee holding two or more posts, higher FTA is admissible.
10. If journey by Govt vehicle FTA should be reduced by 25% for the days he used
the Govt. vehicle. [Authority: Rule 15(1)
11. For excess tours, no extra FTA is allowed.
12. For short tours, FTA should be reduced proportionately.
[Authority: [Rule 13(1) and 14 (1)]

DETAILS MINIMUM NUMBER RATE TO BE ALLOWED IF


OF DAYS REQUIRED THE JURISDICTION IS
TO BE TOURED IN Within Within Revenue
A MONTH the 3 Division.
Mandal Mandals

OFFICERS ON 15 days 400 450 500


A PAY SCALE
UPTO Rs.5200- 20 days 500 550 600
11755
69
OFFICERS ON A 15 days 450 500 550
PAY SCALE
OF RS.5470- 20 days 550 600 650
12385 AND ABOVE

CERTIFICATES OF THE CLAIMANT:

1. The number of days he was on tour. Rule 14(1)


2. The minimum number of days required to be on tour.
3. The number of days on which he used the Govt.vehicle as per Rule 15(2)

CERTIFICATE OF THE DRAWING OFFICER:

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.

LEAVE TRAVEL CONCESSION CLAIMS


(RULE 92,ANNEXURE VII)

1. The LTC Bill shall be preferred in APTC Form 52.

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

6. The actual expenditure incurred is reimbursed


[Authority: Rule 3]

7. To avail Home Town, every Govt.employee is required to give a declaration of


his Home Town
[Authority: Rule 8] and G.O.Ms.No.247 F & P (TA)Dept. Dt.20-9-82

8. In exceptional circumstances, the Govt.employee may be permitted to change


the declaration of Home Town once in service. [Authority:Rule8(e)

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.

12. Family members in LTC:


a) Spouse b) children c) Step children d) adopted children
e) Married daughter till placed under her husband’s protection
f) Widowed daughter g) Parents of Non-gazetted provided that they are not
pensioners

13. The parents of the Gazetted officers are not eligible.

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.

16. LTC should be limited to 2 dependent children from 01-04-96


[Authority: G.O.Ms.No.140,F & Plg. (FW TA) Dept.Dt.03-04-96

17. In respect of children born prior to 01-04-96, all dependent children are eligible.

18. LTC cannot be availed during public holidays alone.

19. The journeys by private taxes/ buses are not eligible.


[Authority: Rule 9(b)

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.

30. In case of employees belonging to vacation department, this may be availed


during vacation.

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]

1] The FA bill should be preferred in APTC FORM NO 40

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.

4] For NGOs - Rs 2000/- and for Class IV Employees Rs. 1500/-


[Authority: GO P NO 78 F&P [FW A&L] DEPT DT
03-04-2006]
5] The advance sanctioned should be recovered in [10] equal monthly installments.

6] In case of death; the outstanding loan amount shall be waived


[Authority:GOMSNO 167 F&P [FW A&L] DEPT DT 4-10-99]

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.

11] F.A. shall be sanctioned once in a financial year


[Authority: Art 238 of A.P.F.C. Volume-I]

73
EDUCATION ADVANCE

[GOMS NO 235 F&P(FW A&L)DEPT DT 22-8-93, GOMS NO 262 EDN(H) DEPT DT


8-5-85, AND GO MS NO 220 F&P (FW A&L) DT 28-4-94]

1] The bill should be preferred in APTC FORM 40.


HEAD OF ACCOUNT:
7610 – LOANS & ADVAMCES TO GOVT. SERVANTS
800 - OTHER ADVANCE
10 - EDUCATION ADVANCE
TO THE CHILDREN OF NGOs

2] Sanction of Education Advance is to be issued by the Competent authority.

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.

5] The amount should be restricted to Rs. 3000/-to a Govt servant irrespective of


Number of School going children.

6] If wife and husband are Govt employees only one of them is eligible for this
advance.

7] Head of the Office will be the sanctioning authority.

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.

11] The recovery should be completed in 10 equal monthly installments.


12] In case of death; the outstanding balance shall be waived.
[Authority: GO MS NO 388 DT 27-11-93.]

13] This advance is a non bearing interest loan.

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.

HOUSE BUILDING ADVANCE

[HBA rules issued in GO MS NO 311 F&P(FW A&L)DEPT DT 6-11-96]

1] The bill should be preferred in APTC FORM 40


HEAD OF ACCOUNT: 7610 – LOANS & ADVAMCES
TO GOVT. SERVANTS
201 - HOUSE BUILDING ADVANCE
05 - HBA
2] Regular Govt employees who have completed 8 years of service is eligible for
this advance.
3] If both Wife and Husband are Govt employees; only one of them are eligible
4] The advance shall be sanctioned for the purpose of :
A] Purchase of House site and construction of House or Flat
B] Construction of House/Flat on the site already owned by the applicant/ spouse /
minor child.
C] For Purchase of House site
D] Purchase of ready build house or flat
E] Repairs/ extensions / enlargements / additions / improvements to the house
owned by the applicant / spouse / minor child.

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

B] In respect of head of Office—next superior Officers

C] In respect of Regional Officers—head of the department.

6] Amounts eligible for sanction:[GO P NO 77 F& P (FW A&L) DEPT DT 03-04-


2006]

a] Basic pay up to 7700/- p.m. — 3.50 lacks


b] Basic pay above 7700/-p.m.
and up to 12385/- -p.m. — 4.00 lacks
c] Basic pay above 12385/-p.m.
and up to 18575/-p.m. — 4.50 lacks
d] Basic pay above 18575/- — 5.50 lacks (or)
72 times of basic pay which ever is less.
e] for repairs 15 times of basic pay and subject to maximum of 90000/-

75
7] INTEREST:

A] for last grade employees 7.5% p.a.


B] for others — 8.5%p.a.

8] REPAYMENT OF ADVANCE: [RULE 9]


A] for construction of house, ready built house, flat — 240 installments for
principle and 60 installments for interest;
B] for repairs — 75 installments for principle and 15 installments for interest;
C] for house site –60 installments for principle and 12 installments for 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.

12] The property should be pledged with the Government;

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.

18] Necessary entries should be made in the SR under proper attestation

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]

[MOTOR CARS/MOTOR CYCLES/SCOOTORS/BI-CYCLES/MOPEDS]

1] The bill should be preferred in APTC FORM 40.


BI-CYCLE ADVANCE:

HEAD OF ACCOUNT : 7610 – LOANS & ADVAMCES TO GOVT. SERVANTS


202 - CONVEYANCE ADVANCE
05 - CYCLE ADVANCE
A] All Govt employees including Class IV are eligible.
B] Rs 2500/- is the maximum limit for sanction of this advance.
C] This advance shall not be sanctioned who have already availed the Motor
Car/Motor Cycle / Scooter or Moped [Authority: Cir Memo No 58452-
B/831/78 Finance dt 17-8-78]
D] Second and subsequent advance may be sanctioned after lapse of 3 years
from the Date of drawl of previous advance [Authority: Note 1 of ART 232
(b) of APFC Vol.I]
E] The advance shall not be sanctioned for more than 3 times in entire service.
F] Necessary entries shall also be recorded in the SR of the
Individual.[Authority: GO MS NO 27 F&P (FW A&L) DEPT DT 7-2-96]
G] The Govt servant shall submit the utilization certificate within one month from
the Date of disbursement
[Authority: Art 232(b)(i) of APFC Vol.I]
H] In case of death , the outstanding balance along with interest shall be waived.
[Authority: GOMSNO 388 F&P(FW A&L) DEPT DT 27-11-93]
I] The interest shall not be collected from the loanee for any period beyond the
date of retirement on the outstanding balance of advance if any. [Authority:
Note 2 of Art 227 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]

MOTOR CYCLE / SCOOTOR:


HEAD OF ACCOUNT: 7610 – LOANS & ADVAMCES
TO GOVT. SERVANTS
202 - CONYANCE ADVANCE
04 - MOTOR CYCLE
ADVANCE
A] Employees drawing basic pay Rs.6505/- and above are eligible for this
advance.
B] An advance of Rs. 40000/- or cost of the vehicle whichever is less is eligible.
C] Govt employees who are eligible for purchase of Motor Car shall also eligible
for the advance. [Authority: GO Ms. NO 35 FIN DT 27-2-81]
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

MOTOR CAR ADVANCE:

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 :

A] for motor car - 8.5%


B] for Motor Cycle/Scooter /Moped - 7.5%
C] for Bi-cycles - 6.5%

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

1] A Government employee, shall execute a mortgage bond in Form No 4


appended by hypothecating the conveyance to the Government and the
same can be kept in the safe custody of sanctioning authority. [Authority:
Art 230[c] [3] of A P Financial Code Vol-I]

2] The conveyance shall be insured comprehensively and the policy should be


deposited with the head of the Office.
[Authority: Art 230 c (4) of A P Financial Code Vol-I]

3] 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 is transferred [Authority: Cir Memo No 88-
8/183/399/A&L/88 dt 20-4-89 of Finance Dept] and GOMS No 27 F&P
(A&L) Dept dt 7-2-96.
4] The amount of advance shall be fully utilized and the receipt in support of the
purchase of the vehicle and the RC book shall be submitted to the
sanctioning authority within one month from the date of the disbursement of
the advance.
[Authority : Art 230-c (3) of A P Financial Code Vol-I]
5] 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.
ADVANCE FOR PURCHASE OF PERSONNEL COMPUTERS:

HEAD OF ACCOUNT: 7610 – LOANS & ADVAMCES


TO GOVT. SERVANTS
800 - OTHER ADVANCES
10 – COMPUTER ADVANCE
1] Employee drawing basic pay of Rs 15025/- and above are eligible.
2] Employee eligible for Rs 50000/- for purchase of Computers.
3] In respect of AIS Officers whose basic pay is Rs 9000/- and above in 1996
Scales of GOI are eligible.
[Authority:UO Note No 16856/1301/A2/A&L/98 dt 24-6-98 and GO MS No
196 F&P FW A & L Dept dt 28-8-98]
4] A second advance is eligible after lapse of a 5 years from the date of drawl of
1st advance.
5] The application form prescribed for the Motor Car shall be used for this
advance.
6] Head of the Department is competent for sanction of this advance
7] This advance should be utilized within one month from the date of
disbursement and submit the bills, receipts and connected record shall
submit to the sanctioning authority.
79
8] The rate of interest is 8.5% [Authority: GO M S NO 218 DT 28-4-94]
9] Recovery of Principle shall be completed within 135 installments and interest
shall be recovered in 65 installments.
10]The Govt servant shall execute a mortgage bond hypothecating the computer
to the Govt . and the same shall be kept with the head of the Department.
11]The Personal Computer shall be insured and the policy shall be deposited
with the head of the Office.
12]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 is 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.
13]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
14] 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]

MARRIAGE ADVANCE

HEAD OF ACCOUNT: 7610 – LOANS & ADVAMCES


TO GOVT. SERVANTS
800 – OTHER ADVANCE
05 - MARRIAGE ADVANCE
1] All Govt employees including AIS are eligible for this advance provided that
they Complete 5 years of service.
2] The bill should be preferred in APTC Form No. 40.
3] In case of marriage of Govt employee himself or herself the advance is
admissible provided that their father or mother are not Government
employees.
4] The advance is restricted to two children.
5] If both wife and husband are Govt employees, one of them is eligible.
6] No second advance shall be sanctioned when previous one is pending for
recovery.
7] In respect of Class-IV employees, for Male Govt. servant (self) or son of
Govt. servants Rs.10.000/- is eligible towards marriage advance. For female
Govt. servant (self) or daughter’s marriage of Govt. servant, Rs.20,000/- is
eligible.
8] In respect of other employees, for male Govt. servant (self) or son of a Govt.
servant is eligible for Rs.15,000/- and for female Govt. servant(self) or
daughter of Govt. servant is eligible for Rs.30,000/-
[Authority:G.O.Ms.No.78, F & P (FW A & L)Dept dt.03-04-2006]
80
9] Govt.servant shall apply in form – I duly accompanied by a agreement in form
– II.
10]Head of the office is competent for sanction of Marriage Advance.
11]No application for an advance shall be entertained before six months of the
anticipated date of the marriage.
12]No application shall be entertained from a Govt.servant under suspension.

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.

FORMULA FOR CALCULATION OF INTEREST:

N(N+1) /2 (x) R (x) V/100 (x) 1/12 = Interest


N= Number of Installments
R= Amount of installments
V= Rate of Interest

81
RATES OF PROFESSIONAL TAX TO BE DEDUCTED FROM

SALARIES

If the salaries up to 1500 Nil


If the salaries up to 1500 to 2000 16
If the salaries up to 2000 to 3000 25
If the salaries up to 3000 to 4000 35

If the salaries up to 4000 to 5000 45


If the salaries up to 5000 to 6000 60
If the salaries up to 6000 to 10000 80
If the salaries up to 10000to 15000 100
If the salaries up to 15000 to 20000 150
If the salaries above 20000 200

HOUSE RENT ALLOWANCE:

G.O.(P)No. 230 Fin. (P.C.I)Dept. dt. 15-9-2005


G.O.(p) No.181 Fin(PC I)Dept.dt.29-6-2006
The employees who are working in the following stations are eligible to
draw HRA at the rate of 20% on basic pay subject to maximum of Rs.4000/-P.M.

Hyderabad, Secunderabad, Visakhapatnam, Gajuwaka, Vijayawada,


Warangal, Guntur, Rajahmundry, Nellore, Kakinada, Kurnool,Tirupathi, Nizamabad,
Eluru, Cuddapah, Ananthapur, Karimnagar,Ramagundam, Kukatpally (R.R.Dist),
Qutubullapur (R.R.Dist) & L.B.Nagar(R.R.District)

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.

2] In addition to Normal H.R.A., additional H.R.A. in lieu of rent free accommodation


should be paid @ 8% of the basic pay subject maximum of Rs. 500/- p.m. to certain
employees
as specified in Annexure XIII Para 7(a)(i) or A.P. Manual of Spl. Pay & allowances.

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:

CITY COMPENSATORY ALLOWANCE:


[Authority: G.O.(P)No.120,F & P(FW PC IV)Dept.Dt.19-08-1999

The employees who are working in the stations mentioned below are eligible
to draw City

Compensatory Allowance as detailed below.

Amount of City Compensatory Allowance under R.P.S. 2005

Pay Range Hyderabad & Visakha- Guntur/Rajah-


Secunderabad patnam & mundry/Warangal
Vijayawada &Other Municipal
corporations
Below Rs.4825/- Rs.85/- Rs.60/- Rs. 50/-
Rs.4825 to 7769Rs.120/- Rs.80/- Rs. 60/-
Rs.7770/- to 10564/-Rs.180/- Rs.125/- Rs.70/-
Rs.10565/-and above Rs.275/- Rs.200/- Rs 80/-

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

(iii) Besides the above availment, one Sunday is permissible.

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]

4] The period of Joining time of officiating Government servant reverted to a lower


post and subsequently re-appointed to the same officiating post while in transit,
the Joining time so spent will count for Increment in lower post only. [Ruling 10
FR 107]
5] Over stayal of joining time constitutes misbehavior for the purpose of 105. As
such during over stayal of joining time, no salary is payable under FR 108. His
Transfer TA also can be reduced by Government by50%. Over stayal of joining
time does not count for increment also.

84
6] No Government servant is entitled to casual leave to be prefixed or suffixed to
joining time.

7] Joining time has to be calculated from the date of relinquishment of charge of


the old post if it is made on the Fore Noon. The Charge is made on the After-
Noon, the joining time will commence from the following day. [SR 15 FR 106]

8] The joining time pay is debitable to the head of the account at the new station.

9] On deputation from Government to any other body (Local body or Non-Govt


bodies) and on repatriation to parent department, the joining time pay to be
born by the foreign employer but not by the Government.

PASSING OF BILLS RELATING TO

ADVANCE FROM CONTINGENCY FUND

1] Contingency fund is like Permanent Advance/Imprest amount maitained in


Government Offices.
2] It is kept in the custody of Governor of Andhra Pradesh
3] The amount is meant to meet the un-foreseen and urgent expenditure of
Governemnt Departments.
4] Whenever any advance is sanctioned from the contingency fund by any
Administrative Department of Secretariat/it releases a G.O. and submits
necessary proposals to the Finance (BG) Department for issue of concurrence
G.O.
5] The Finance (B.G) Department issues a G.O. giving its concurrence for passing
of the bill in Treasury/PAO
6] The Finance Concurrence G.O. issued by the Finance (B.G.) Department
should be sent to the Director of Treasuries and Accounts by the Head of the
Department concerned for issue of DTA authorisation. This authorisation is
necessary in view of computerised monitaring of budget Vs.Expenditure figures
in the Home page of DTA.
7] After receipt administrative Department G.O. and Finance Concurrance
G.O.(both put together 2 G.Os are necessary for passing of bill in Treasury or
PAO), the DDO should prepare a bill in A.P.T.C. Form-58 writing the Head of
Account given in the G.Os. The DDO should prominently write in red ink on the
top of the bill as “ ADVANCE FROM CONTINGENCY FUND SANCTIONED
VIDE FINANCE [BG]DEPT GO RT NO._________________”.

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.

A.P. EMPLOYEES WELFARE FUND


1. Andhra Pradesh Employees Welfare Fund Rules were constituted by the
Government. in the G.O. (P) No. 173 dt. 28-5-1980 for various welfare activities of
the members of the fund.
2. Eligibility for membership :
The membership of the fund shall be compulsory to all State Government and
local bodies employees. Every member of the fund shall contribute a sum
of Rs. 20/- in the salary of March payable in April each year. The newly
appointed employee should contribute a sum of Rs. 50/- for the first time and Rs.
20/- every year as usual.
The contributions made by the members to the fund as indicated above shall be
credited to the following head of account.
8121 - General and other Reserve Fund.
117 - Employees Welfare Fund (AP State)
3. Purposes for which the loans shall be granted : The assistance from the fund
in the form of the loans or grants shall be extended broadly for medical and
educational purposes, ceremonies and other rituals in the family.
No loan or grant from the fund shall be admissible for purposes of construction,
extension or repairs of houses.
The District level committees can sanction loan amount upto maximum amount of
Rs. 5,000/- only in any one case for the purposes mentioned above. No grant
should be sanctioned.
4. Administration of the Fund : The Fund shall be administered by the state level
committee and also by the District level committee.
86
The member Secretary -cum-Treasurer shall be the convenor of the committees.
5. Modification of accounting procedure for sanction and recovery of loan, interest
amount to employees through the pay bill orders were issued in G.O. (P) No. 404,
dated. 30-7-2001 and G.O.Ms.No. 730 dt. 4-12-2001.
A) Funds allotment : As per new procedure the state level committee shall allot the
funds from the Budget Provision made under Head of Account MH 8342 other
deposits - 120. Miscellaneous deposits SH - (08) Deposits of interest on
employees welfare fund matching contribution equivalent to interest earned on
the employees welfare fund to the district level committees for the sanction of
loans to the employees.
B) Sanction of Loans : Based on the applications received with the
recommendations of the DDOs, the District Level Committee or the State Level
Committee, as the case may be, may sanction loans to such applications from the
amount allotted by issuing proceedings duly indicating that the amount so
sanctioned shall be drawn and paid to such applicants by the drawing and
disbursing officer concerned.
C) Drawal of Loan : The DDO shall prepare the bills on APTC form 40 and present
the bills at the treasury.
The expenditure towards the sanction of loans to the employees shall be debited
to the head of account.
MH 8342 other deposits
120 Misc. deposits
(08) deposits of interest on EWF
001 Loans to Government employees
002 Loans to Panchayatraj employees
003 Loans to Municipal / Corporate Employees
The recovery of principal and interest including arrears from the loanees shall be
credited to the respective of Heads of Accounts mentioned above.
D) Responsibility for Watching Recoveries : The Drawing and Disbursing Officer
concerned shall recover the instalments of Loan of Interest as the case may be
from the pay bill of the loanee and enclose the schedule of recovery to the pay bill
submitted to the treasury. The drawing officers have to maintain the individual
loan ledger account of the Loanee.
The District Treasury Officer / Sub Treasury Officer shall watch the recovery
position as and when the bills are presented by the DDO, in case any loan
installment is not recovered by the DDO. The District Treasury Officer / Sub
Treasury Officer will dis-allow the salary bill of the particular employee. The
Treasury Officer shall request the DDO to recover the loan amount by preparing
and submitting a separate for that particular employee at a later date.
e) When any employee is transferred from the control of DDO to another, the EWF
dues shall be recorded in the LPC of the individual.

ANDHRA PRADESH GOVERNMENT A.P.GOVT.LIFE INSURANCE


[A.P.G.L.I.]

87
The following slab rates as per RPS’1993 The following slab rates as per

RPS’2005 G.O.Ms.No.368.Dt.15-11-1994 G.O.Ms.No.423,Dt.29-11-2005

Pay Slab Monthly Premium Pay Slab Monthly Premium


Rs. Rs.
Up to Rs.1625/- 50/- Up to Rs.4825/- 150/-
1626/- to 2075/- 75/- 4825/- to 6195/- 200/-
2076/- to 2750/- 100/- 6196/- to 7770/- 250/-
2751/- to 3750/- 125/- 7771/ to 9775/- 350/-
3751/- to 5200/- 150/- 9776/- to 12640/- 450/-
5201/- and above 200/- 12641/- and above 600/

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

[G.O.Ms.No.161 F&P dt. 27-4-91 and Memo. No. 44942/358/A2/TFR/96 dt. 4-


2-97[Circular Memo. No. WAC.II/VII/Genl/2002-03/84 dt. 11/13-12-2002 of AG
AP Hyd.Time-barred claims:- Art.52 to 54

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:

1] The bills should be preferred in A.P.T.C. Form 58 [Fully vouched contingencies.]


2] The Head of the Office is competent to accord sanction according to the powers
delegated in Appendix – 7 of A.P.F.C. Volume-I
4] While scrutinizing the contingent bills covered by special sanction, the
competency of such sanction should be scrutinized and attested copies of the
special sanction orders also should be enclosed to the bill.
5] A Gazetted Govt. Servant who is the head of the office is competent to draw
contingent bill. If he is having a Gazetted Assistant, he may delegate his powers
of drawing of bills from the treasury [SR 2[h] under TR 16 of APTC Volume-I].
6] If the head of the Office is non-gazetted government servant, he may draw
contingent bills if they are included in Appendix 13 of APTC Volume-II.
7] Full particulars of charge with Sub-voucher numbers for individual item should
be furnished in the statement enclosed to the bill.
8] The Budget authorization statements issued by the DTA once in the year in the
beginning of the financial year itself and will be valid for the full financial year
and it should be watched on quarterly basis. [GO Ms. No. 207
F&P[FW.BG]Dept. dt. 15-12-97]
9] The duty of the treasury personnel who pass the bill is to see that the DDOs do
not draw money over and above the budget authorization, for this purpose each
bill passing accountant should maintain a budget control registers in the
prescribed proforma. As and when the bill is passed, it should be entered in the
budget control register duly initialed by the Accountant /STO/ATO/DD
The following Departments are exempted from Budget Control ‘i.e.’
Charged expenditure
1] High Court of A.P.[Memo. No. 56253 /758/Fin[Rev] 67-4 dt. 28-8-67
2] Electricity Department
3] A.P. Administrative Tribunal
4] Legislative Assembly
5] Andhra Pradesh Public Service Commission
6] A.P. College Service Commission
7] Forest Department & PWD where LOC through cheques
[G.O.Ms.No. 101 Finance dt. 18-5-1967]
8] All Secretariat Departments
9] Raj Bhavan
The following items are exempted from budget control:
1] Salaries
2] Ex-gratia payments
91
3] FTA
4] Pensions, Gratuities and Commuted value of pension
5] Funeral Charges.

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.

2] Use of telephones by ministers and government officials’ prescription of ceiling


limits in terms of G.O.Ms.No. 583 GAD [OP-III] Dept. dt. 26-10-
98,G.O.Ms.NO.450 GA(OP III)Dept.dt.02-08-1988 and G.O.Ms,No.10 GAD(OP
III)Dept.dt.09-01-1990.

Name of the Minister/Official Office Residence


telephone telephone

1] Governor, C.M., C.S., High Court NO LIMIT NO LIMIT


Judges, Secretaries to CM/Governor
Commissioner of relief, DGP, IGP
Dist. Collectors, range DIGPs, SP

2] For ministers 5000 calls 5000 calls

3] Secy. To Govt/ HOD equalent to 5000 calls 1500 calls


to Secry to Govt.

4] Jt.Secy to Govt/HOD and Officers of 3000 calls NIL


Equivalent ranks

5] Dy. Secty to Govt/JD, Regl. Head etc 2000 calls 1000


for two months of equivalent rank etc

6] Dist. Heads other than dist Collectors1500 calls NIL

7] all other officers 1000 calls NIL

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.

12] The discharge endorsement of cheque in favor of party is to be made.


[Authority: Art. 114 of A P Financial Code Vol- I]

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

16] The percentage of CST/APST claimed is in order with reference to the


respective Act.

17] Wherever I.T at 2% on gross amount of the bill is recoverable at sources or in


lieu there of a certified to as to the recovery of I.T. is recorded.

18] No contingent bill should be admitted on PROFORMA INVOICES WHICH are


only quotations.

19] Copy of supply order should be enclosed.

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 ]

26] Special sanction from superior authority wherever necessary should be


furnished.[Authority:SR 19 (vi) of TR 16 A.P.Treasury Code Volume-I ]
27] If the demurrage charges are included in the freight charges, for payment of
demurrage requires sanction.

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.,

32] Consumption of water and electricity exclusively for office use.

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]

BILLS CONTAINING FASCIMILE SIGNATURE


The contingent bills for the following items shall be allowed with facsimile
signatures.

[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

REGISTER OF SPECIAL SANCTIONS:

A register showing the special sanction for recurring or non-recurring


expenditure accorded by the competent authority should be maintained, posting
therein the particulars of sanction, Head of Account debitable, amount
sanctioned with the initials of STO/ATO. At the time of passing of bills at treasury
verify the genuineness of the claim with reference to the information available
with treasury to avoid double/irregular payments and pass the bills. A copy of
the sanction orders should be enclosed to the bill.
96
CEILING LIMIT FOR PETROL:

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.

2] As per Cir.Memo.No. F2/2565/80 dt. 18-2-1980 of DTA AP Hyderabad, Post of


audit of 100% paid vouchers should be conducted by the Accountant/Head
Accountant at District Treasury and they are responsible for the post audit.

3] As per Cir.Memo.No. F2/2565/80 dt. 18-2-1980 of DTA AP Hyderabad and DTA


Memo.No.K1/44126 dt. 02-7-1976, The Dist. Treasury Officer should conduct post
audit of 10% paid Vouchers at District treasury

4] As per Cir.Memo.No. M2/6875/03 dt. 24-09-2003 of DTA A P Hyderabad, Central


Checking Division has been formed in all District Treasuries for conducting post audit
of 100% paid vouchers by forming 2 separate sections with the experienced staff for
checking of paid voucher/paid cheques.

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
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presence of the Administrator. [Authority: Govt. Memo No. 21851/ 111/A1/
Admn.I/01 dt 7-6-2002]

38] Safe custody articles deposited at Treasuries have to be withdrawn once in


three years for verification and to re-deposit the same if necessary; after affixing
new seals. The penal rent @ 25/-per year for the period of exceeding 3 years
have to be paid.[Authority: Instruction 19 under TR11 of APTC Vol.I &
GOMSNo 282 F&P [FW-TFR]DT 21-11-91 & GO MS NO 85 F&P [FW-TFR] DT
30-5-92].

PROCEDURE FOR REFUND OF STAMP DUTY


The following procedure is prescribed for refund of stamp Duty which has been
paid through Bank challan in case the transaction doesn materialise.

1. The parties have to apply to concerned district Collector/Sub-


Collector/Dy.Collector/R.D.O/M.O.R., U/s 2 (9) of I.S.Act through the Sub-
Register duly mentioning the reasons for seeking refund along with challan and
recipt in orginal issued by the designated Bank Branch.

2. The Sub-Regisrar on receipt of such application should verify the records


(Bank’s scroll, Pending challan register ect.,) and satisfy himself that the challan
and receipt are genuine and have not been utilised in any manner. He should a
certificate to that effect to the District Collector/Sub-
Collector/Dy.Collector/R.D.O/M.O.R.,at the time of forwarding the applications
for refund with a specific note that the challan in question is still in pending in the
challans register.

3. The D.R.O/ district Collector/Sub-Collector /Dy.Collector


/R.D.O/M.O.R.,concerned, after due scrutiny issue proceedings for refund of the
amounts remitted in to the designated banks through challans remitted under the
head of account of stamp duty after deducting 10% of the total stamp duty paid.

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.

OTHER IMPORTANT ITEMS:

DRAWING AND DISBURSING OFFICERS:

Head of the office declared as a drawing officer by the Government. He may


delegate his powers to a Gazetted assistant serving under him. The officer to
whom such powers have been delegated cannot re-delegate his powers to some
body else.[Authority: SR 2(h) TR 16 of APTreasury Code Volume . I ]
102
SPECIMEN SIGNATURES:

The specimen signatures of DDOs shall be obtained in 3 sets and it should be


attested by the outgoing officer / controlling officer whose signatures already
available with treasury [Authority: SR 2(h) TR 16 of APTreasury Code Vol . I ]

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 ]

RESPONSIBILITY OF HEAD OF THE OFFICE FOR DRAWLS

] 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 ]

The Govt. Servant refer to in Annexure- I Appendix-7 of A.P.F.C. Volume-II


Shall be primarily responsible for the drawl of funds to the extent of absolute
necessity within the allotment placed at their disposal and for proper procedure
laid down in the item 50 of appendix [Authority: Art 109 of A.P. Financial
Code Volume-I ]

FIXATION OF RENT

In case of rent bills, certificate of reasonableness of rent is required which was


issued by the EE R&B and Administrative sanction will be required from the
concerned department. A certificate to the effect that the rents, rates, taxes
drawn in the previous contingent bill of type [Number and date to be given] have
actually been paid to the parties concerned should be furnished and the
amounts drawn on this bill will be paid to the parties concerned. The
Government offices placed in private buildings on rent basis, the private building
must be insured unless the Government building should be vacated and shifted
to insured building. No repairs shall be carried out by the DDO to the private
buildings at Government cost.[Authority: Instruction 7 of T.R. 16 and
Memo.No. 18/SCA/98-1 dated 29-6-98 of Secy to Government[Poll]
A.P.Treasury Code Vol –I ].

PRECAUTIONS TO BE OBSERVED FOR PAYMENT TO ILLETERATE


PERSONS WHO CANNOT SIGN
When payee is an illiterate and cannot sign, payment can be made to such a
person after taking thumb impression in token of having received the payment at
the appropriate place on the bill or on cheque provided, a person who is known
103
to the treasury officer, who is not an employee in the treasury or bank identified
the payee and attests his thumb impression in token of his genuineness.
[Authority: SR 2[h] of TR 16 of A P Treasury Code Volume-I]

HIRING OF VEHICLES:

After obtaining approval and permission from the Government in Administrative


Department of Secretariat and Finance, the officer entitled for engagement of
hiring vehicle may engage the vehicle with a condition for payment of Rs.
17,000/- p.m. including POL and driver beta maintenance charges with a
coverage of 2500 KM in 30 days. A logbook should be maintained with all
details.[Authority: G.O. 5 F&P [FW.W&M-I] Dept dt. 4-1-94 and Cir.Memo.No.
3813/644/ A2/W&M/98 dt. 8-1-99 of Finance and Planning].
CERTIFICATE OF CREDIT
Certificate of credit is to be issued by the treasury officer/STO concerned for the
loss of challan on which the amount has been remitted and got countersigned by
the DTO. Issue of Certificate of credit is a lengthy process which prescribed in
SR 6 TR 10 and Ins. 28 under TR 10 read with G.O.Ms.No. 95 F&P
[FW.Admn.I] Dept. dt. 27-3-80.

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]

Article 5 of AP Financial Code Volume-I &

Article 39 of AP Financial Code Volume-I

Every Government servant should see that proper accounts are


maintained for all Government financial transaction with which he is concerned and
render accurately and promptly all such accounts and returns relating to them as
104
may have been prescribed by the Government, the Accountant General or the
competent departmental authorities. He should check the accounts as frequently as
possible in order to see that his subordinates do not commit fraud, misappropriation
or any other irregularity. The Government will hold him personally responsible for
any loss that may be found to be due to any neglect of the duties laid upon him by
the provisions of this code and the other financial codes issued by the government.
The fact that a Government servant has been mislead or deceived by a subordinate
will in no way mitigate his personal responsibility, since every Government servant
should be familiar with the financial rules laid down by the Government and exercise
a special strict and close control over his subordinates, in regard to the use of public
funds and the maintenance of proper accounts.

PERIOD OF VALIDITY OF SANCTIONS,


RETENTION OF RECORDS:

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 ]

2] Caution money deposit paid by students in Medical Colleges is valid up to 7


years [Authority: [Art 271 of AP Financial Code Volume . I ]

3] Caution money deposit paid by students in Engineering & Agriculture Colleges is


valid up to 5 years [ Authority :Art 271 of A P Financial Code Vol . I ]

4] Security Deposit, EMD, Revenue Deposit exceeding Rs. 5/- is valid up to 3


Financial years [ Authority: A P Financial Code Volume . I ]

5] Security Deposit, EMD, Revenue Deposit below Rs.5/- is valid up to One


Financial year [ Authority : Art 271 of A P Financial 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 ]

7] Currency of a cheque issued by the cheque drawing officer is 1 [one] month


from the date of issue. [Authority: [SR49 of TR 16 Treasury Code Volume–
I & G.O.Rt.No. 873 F&P [FW. TFR] Dept dt. 24-4-2001]

8] An endorsement on a Contingent Bill approved by a DDO is 3 months from the


date of approval or close of financial year which ever is earlier.[ Authority: [SR
32(1) of TR 16 Treasury Code Volume-I ]

9] Period of retention of Sub Vouchers is 3 years from the date of payment [


Authority: SR5 TR 32 Treasury Code Volume – 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

14] Pre-audit of endorsement of AG on any arrear bill is valid up to 3 months; after


that revalidation by the AG is required. Authority: [SR 32 (b) TR 16 of A P
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

25] Preservation of establishment paid vouchers is 3 complete financial years after


the expiry of the year in which the transaction occurred except court cases and
disciplinary cases Authority: [GO MS NO 260 F&P FW TFR DEPT DT 25-7-94]

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 ]

3] To open a drawing account in respect of Cheque drawing officer at the treasury;


the orders of the Government and the authorization of the AG are required.
Authority: [ TR 16, SR 7(b) of AP Treasury Code Volume . I ]

4] To open a new or to revise or to delete the existing Major head; authorization of


CAG under approval of President of India is required. Authority: [Article 27 of
Account Code Vol.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]

7] The Head of the Department is competent to sanction special joining time up to


30 days [SR 5 (1) FR 106]

8] The Govt is competent to sanction special joining time beyond 30 days [SR 5 (c)
FR 106]

9] The Govt is competent to sanction Honorarium to Govt.employee and to receive


fees [FR 46(a)]
10] The Govt is competent to sanction a supernumerary post [SR 54, 62(b)]

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)]

13] To depute a Govt.employee outside the India in foreign service – President of


India [FR 110(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.

ACTION TO BE TAKEN IN THE EVENT OF STRIKE OF BANK


EMPLOYEES ( PARA 32.6.2 OF AP T & A FUNCTIONERY MANUAL):

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]

2] For conducting transactions at treasury, all registers required to be maintained at


a Non- banking sub-treasury should be maintained during the period of
transactions conducted at Dist. Treasuries / Sub-treasuries.

3] The receipt transactions also should be conducted at treasuries

4] No temporary currency chest should be opened. If the amounts so drawn falls


short of their assessment they may draw again from banks.

5] No transactions under RBI remittance facilities i.e. issue of drafts, encashment


of drafts should be conducted.

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

BILL PRESENTED AT TREASURY REPORTED TO HAVE BEEN LOST


BEFORE PAYMENT:

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:

If a paid voucher is reported to be not forthcoming for over 3 years by the AG , in


order to drop the objection by the AG for want of paid voucher , the DTO should
submit certificate of payment given by the drawing officer and the treasury officer
in the prescribed proforma G.O.Ms.No.139, F & P(FW TFR) Dept.Dt.20-4-93

AG AUTHORISATION MISSED - PROCEDURE

a) If an authorization issued to the Treasury Officer is lost, the matter should be


reported to the AG with non- payment certificate for issue of duplicate
authorization.

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.

X = Gross emoluments and y = Aggregate of the allowance exempted.

110
DEPOSITS
[Revenue, security, election, criminal court deposits]

1] In the treasuries, a register of receipts Form No. TA 20 should be maintained to


record transactions relating to receipt amounts in respect of revenue, security,
election, criminal court deposits. Each entry should be attested by the STO at
sub-treasury and ATO at Dist.Treasury
2] The deposit can be repaid at the orders of the departmental authority and shall
be preferred in APTC Form 64.
3] For refund, original challan and sanction order issued by the departmental officer
should be enclosed.
4] The repayment register should be maintained in Form TA 21
5] On completion of each transaction / day , the accountant concerned and the
STO should strike of the balances invariably
6] Every month a plus and minus memo should be appended in the deposit register
under proper attestation of the Treasury officer
7] The deposit that have been lapsed should not be repaid without the specific pre-
audit by the DTO
8] The claim of lapsed deposit item should be preferred in Form 65
9] The claim for repayment of any deposit amount shall not be honoured without
verification of the original receipt entry.

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

3] The original challan should be enclosed. Stamped receipt should be furnished


and refund order issued by the competent authority has to be enclosed.
[Authority: SR 32 [p] of TR 16 of APTC Vol-I]

4] Details of original credit i.e., challan Number, date and amount has to be
recorded on the claim

5] The personal entitled to the refund should personally appeared to receive


payment [Authority:SR 33[p] of TR 16 of APTC Vol-I]

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]

7] In case of repayment of earnest money deposit , repayment order has to be


recorded on the original challan itself, part of the amount cannot be repaid.
[Authority: 31 of TR 16 of APTC Vol-I]

8] In case of repayment of lapsed deposit, certificate to the effect that a note of


repayment has been recorded against original entry is required. Claim has to be
preferred in APTC form 65- [Authority: SR 31[a] of TR 16]

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.

13] Sub-vouchers have to be enclosed, original claim is also enclosed [Authority:


Sub-para 5 of SR 27 of TR 16 of APTC Vol.I & Insn.16 of TR 15]
14] The bills requires revalidation since the period of 3 months has expired from the
date of issue [Authority: Note under SR 27 of TR 16 of APTC Volume.I]

15] In case of refund of spoiled/damaged stamps the spoiled/damaged stamps duly


cancelled have to be enclosed, the claim should be preferred in APTC Form
No. 63

PD ACCOUNTS :

[Local funds – Zilla Parishad, MPP, Municipality, VPF, Education funds,


Port and Marine funds, Market Committee funds, Central funds, Library
funds, funds of APSRTC]

1] Each local body should maintain a PD account at the nearest treasury

2] All the receipts of such local bodies should be deposited in the treasury

3] PD Accounts should be maintained in Form TA 22 in respect of each local body

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]

CERTIFICATE OF ACCEPTANCE OF BALANCES (C.A.B.s):

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.]

SYNOPSIS ON THE G.O.43 F & P(W & M) Dept.dt.22-04-2000.

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.

CATEGORY B: LAPSABLE AS PER CODAL PROVISION:

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

These deposits will generally consist of the funds deposited on account of


execution of various schemes and works sanctioned by the Govt. from time to
time. These are lapsable as per Govt. orders if these deposits released duly a
particular financial year shall lapse by the 31st of the Next financial year.

HEAD OF ACCOUNT FOR LAPSING OF DEPOSITS


MAJOR HEAD : REGUALAR RECEIPT HEAD
SH : 79 REMITTANCE TO CONSOLIDATE FUND FROM DEPOSIT
ACCOUNT
800 OTHER RECEIPTS

PROFORMA FOR IDENTIFYNG THE LAPSABLE AMOUNTS AS ON 31-03-2010

OB AS ON RECEIPTS FROM TOTAL EXPEN CB AS ON


01-04-2009 1-4-09 TO 31-3-10 FROM 4/09 TO 3/10 31-03-2010
1 2 3 4 5

Lapsable amount as on 31-03-2010


(OB – Expenditure)(1-4)

114
6

PLUS AND MINUS MEMOS

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]

RECONCILATION OF DEPOSIT ACCOUNTS:

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):

1] The system is in operation in the PWD Department

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)

4] The Chief Engineer is the competent authority to issue LOC


5] The LOC issued by the Chief Engineer to the Executive Engineer to incur the
expenditure up to the limit specified in it.PAO/APAO issues the cheques to the
extent of LOC after scrutiny of claims submitted by the Executive engineers.
115
6] A copy of the LOC is sent to the DTO and he should maintain a drawing account
in Form TA 11

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

9] At the treasuries , the ledger in respect of each drawing officer maintained in


Form TA 11 and there is no provision to add departmental receipts. Cheques are
drawn only against the balance of LOC.

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:

When the Treasury Officer notices a wrong classification after despatch of


treasury accounts of a month to the AG in the same financial year, the Treasury
officer should prepare an AM in Form No. TA IX and carryout the corrections in
the accounts under preparation enclosing copies of the AM s with those
accounts.

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.

Deposits and Advances:


8550 Civil Advances
104 Other Advances
03 Other Advances

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)

DISTRUCTION OF RECORDS AT THE TREASURIES AND SUB-TREASURIES

Sl.No. Name of the Record/Register To be destroyed after

I. OFFICE RECORDS / REGISTERS

1. Inward Register 5 years


2. Distribution Register 5 years
3. Personal Register 5 years
4. Running Note-files of personal registers 3 years
5. Register of confidential papers 5 years
6. Consolidated periodical register 5 years
7. Periodical Register 5 years
8. Call-book 3 years
9. Register of tappals despatched by post 3 years
10. Register of tappals by local delivery 3 years
11. Daily stamp account of service postage 3 years
12. Register of Telegrams 3 years
13. Fair Copy Register 3 years
14. Arrear lists 3 years
15. Security Register 10 years
16. Attendance Register 3 years
17. Casual leave Register 3 years
18. Record Issue Register 3 years

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

III. CASH ACCOUNTS AND REGISTERS :


1. Permanent advance register 3 years
2. Acknowledgement of permanent advance 3 years
3. Register of contingent charges(APFC Form 7) 3 years
4. Paid sub-vouchers retained at the treasury 3 years
5. Register of undisbursed pay etc., 3 years
6. Amanath balance register 3 years
7. Treasuries daily balance sheet(APTC Form 24) 3 years
8. Currency chest slips received from sub-treasuries,
after the next subsequent verification of the
balances in the currency chest 3 years
9. Monthly verification statement of currency
chest balances 1 year
10. Monthly cah balance report(APTC Form 1) 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. Register of receipts and repayments of deposits


in respect of all civil deposits 10 years
2. Weekly statements showing receipts and repay-
-ments of Civil Court Deposits 3 years
3. Monthly extracts of registers of receipts and
repayments of deposits received from the STO 3 years
4. Quarterly outstanding lists received from the STO 1 year
5. Statement of lapsed deposits 3 years
6. Clearance register 3 years

IV. ESTABLISHMENT (TO BE DESTROYED)


1. Register of Service books 5 years
2. Service books of Govt.servants who 5 years or
after are dismissed or
whose probation
have the Govt.
servant’s been
terminated decease
whichever
is earlier.
3. Service books of Govt.servants whose 5 years from the
services are
terminated by
resignation,
date of resignation
or discharged
without fault
or discharge or
settlement of pension
which is later.

4. Service book of Govt.servant who died Till settlement of while


in service family
pension and
payment of
pensionery benefits.
5. Pay bill register 35 years
6. Acquittance register of pay 35 years
7. Pay bills and acquittance rolls of Govt.
Servants in last grade service 45 years
8. Establishment lists 3 years
9. Incements watch register 3 years
10. Register of periodical increments sanction 3 years
11. Certificate of Transfer of Charge (CTC) 3 years
12. Register of LPCs issued 3 years
119
13. Office copies of schedules of GPF,
PLI and other Deductions 3 years
14. TA Bill register 3 years
15. Acquittance register of TA 3 years
16. Register of Temporary Establishment 3 years
17. Register of Tour advances, advance on 1 year after the
Transfer and
LTC recovery of
all Amounts
entered in it.
18. Pension cases(including service books and
Leave accounts attached to them) in which Invalid
or compensation pensions have beenSanctioned. 25 years
19. Other pension cases(including the service
books and leave accounts attached to them)
after the retirement of the Govt.servant
concerned or settlement of pension case 10 years
20. Stock register of saleable copies 3 years
21. Register of security bonds of Treasury officials 5 years
22. Personal files of retired and deceased
public Servants 5 years after
retirement and
one year after
death.
V GOVERNMENT SECURITIES :
1. Register in form 16 to be retained in Treasury.
(TO BE DESTROYED)
1. Advices of enfacement1 complete A/c year
2. Register in form No. 9 20 Years
3. Register in form No.14 (TA 35) 10 Years.
4. Cancellation of advises 1 Complete
A/c year
5. Register of Interest warrants 10 years
6. Register of Securities tendered for renewal
Consolidation of sub division 3 years
VI LOCAL FUNDS: (TO BE DESTROYED)

1. Ledgers in form TA 22 10 Years


2. Subsidiary Register in From TA 11 10 years
3. Registers in Grants-in-Aid 3 years
4. Statements obtained from Bank for Reconciliation 3 years
5. Plus and Minus Memorandum of all
LF deposits 10 years
6. Ceritificate of Acceptence of Balances
obtained from the Administrators of
Panchayat Boards 10 years

VII CIVIL PENSIONS: (TO BE DESTROYED)


1. Register of PPOs 20 years
2. Register of PPOs received for renewal
120
from STOs 3 years
3. Old PPOs which are renewed 3 years
4. Register of Imprest Amount drawn 3 years

VIII MILITARY PENSIONS: (TO BE RETAINED)

1. Register of Military Pensions [ TS Register]


2. Check Register
(TO BE DESTROYED)
1. Desciptive Rolls:
A] In ordinary cases, 3 years after the Accounts to which they relate have been
settled.
B] When a Pensioner has not drawn Pension for 3 consequtive years-5 years from
the date of last payment.
C] When no claim to arrears is received from the heirs, after the Pensioner Death –
3 years from the date of death, Desciptive Rolls to be returned To the CDA there
after.

IX PERSONAL DEPOSITS: (TO BE DESTROYED)

1. Personal deposits Accounts in form TA 22 10 years


2. Register of daily receipts and repayments of
deposits – TA 24. 10 years
3. Plus and Minus Memos in form TA 45 10 years

X RESERVE BANK REMITTENCES : TO BE DESTROYED)

1. Indents for RBI remittances froms [APTC 87] 3 years


2. Stock Registers of RBI remittances Draft
forms and other forms [Form RBR 22] 3 years

XI SPECIAL REGISTERS: (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

XII STAMPS : (TO BE DESTROYED)


1. Double Lock Register 3 years
2. Single lock Register 3 years
3. Sales Register 3 years
4. Indents to Nasik and IG
Registration and Stamps, Hyderabad 3 years
5. Invoice of Stamps 3 years
6. Sub Treasury indents consolidation register 3 years
7. District posting register of stamps 3 years
8. Post Master’s indents 3 years
9. Quarterly indents of Sub Treasuries as passed 3 years
10. Stamp Accounts received from Sub Treasuries 10 years
11. Discount Statement 10 years
12. Plus and Minus Memo of stamps 10 years
13. Half yearly Physical verification certification 3 years

122
FINANCIAL ACCOUNTABILITY

1] There are ‘3’ functionaries to run the Financial Management in


the State on the LINE DEPARTMENT side (Regular Department)

(a) Chief Controlling Officer (CCO)


(b) Subordinate Controlling Officer (SCO)
(c) Drawing and Disbursing Officer (DDO)

2] Finance Department, Treasuries and Accounts, P.A.O, Hyderabad, Works P.A.O,


State Audit Department and Accountant General are on the regulatory side in the
Financial Management(AUDIT DEPARTMENT)

3] The responsibility to given an explanation of One’s action is accountability

4] The responsibility towards public money is called as “FINANCIAL


ACCOUNTABILITY”

5] The following stages are involved in Financial Accountability

(a) Planning
(b) Budgeting
(c) Drawl
(d) Disbursing
(e) Accounting
(f) Reconciliation
(g) Audit

I. CHIEF CONTROLLING OFFICER [C.C.O]

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.

4] To ensure proper accounting, reconciliation of Revenue and submission of reports


to Government/ Accounting and audit authorities.

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.

6] to ensure effective and adequate utilization of expenditure incurred.

7] Obtain monthly expenditure reports from the S. C. Os and compare with the
Budgets authorized to find out exceptions to initiate corrective action.

8] To submit monthly accounts as prescribed

9] To conduct review and inspections on the objects on which the expenditure is


incurred (both his office and Dist. Offices)

10] To conduct Intermediatory review on schemes at regular intervals, progress of


the scheme, and suggest measures towards economy and achieve the scheme with
minimum investment.

11] To take effective steps to minimize the expenditure as far as possible

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.

II. SUBORDINATE CONTROLLING OFFICER(S.C.O.)

1] S.C.O. is an intermediate Controlling Officer immediately subordinate to the


C.C.O. mostly located at District level (District Level Officer)

2] S.C.O. can act as a bridge between D.D.Os and C.C.Os

3] S.C.O. has to prepare Number Statements, Budget Estimates and Revised


estimates based on the reports received from the D.D.Os and Cadre Strength.

4] S.C.O. will see that the Budget is re-distributed to D.D.Os in time

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.

7] The S.C.O. should maintain the following Register as Sub-ordinate Controlling


Officer:-
(a) Cadre Strength Register
(b) Budget Control/Distribution Register
(c) Reconciliation posting/watch register
(d) Register of actuals
(e) Register of Audit Objections
(f) Register of T.A.Bills counter signature
(g) Register of Advances Sanctioned
(h) Register of Safe Custody/HBA Mortgage

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.

9] SCO is responsible for maintenance of Unit-wise Cadre Strength Register in


accordance with the Cadre Strength sanctioned by the Government from time to time
and to watch the cadre strength of the Unit Offices under his Control.

DRAWING AND DISBURSING OFFICER (D.D.O.)

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

3] D.D.O. should submit the reports to S.C.O. regularly within time

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.

10] Under any circumstances, receipts should not be used as expenditure.

11] A Watch Register should be maintained by the DDO for remittance to


Government Account.

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)

27] Due dates for presentation of bills at Treasury:

1. Regular Pay bills : 25th is the last date for receipt of salary bills

2. All bills including T.A.bills


& Contingent bills From 3rd to 12th & 20th to 24th of each month

3. Bills for advances such as


G.P.F.,H.B.A.,MCA etc., 3rd to 25th of every month

4. Telephone, Water,Electricity &


Funeral expenses bills All working days in a month

28] Citizen Charter to be observed at Treasury


1. Enfacement of challans : Instantaneously
2. Enfacement of challans of
Departments : Same day
3. Passing of pay bills : Schedule Time
4. Reconcilation of
Departmental figures : 5 days
5. Supplementary bill : 5 days
6. Loans & Advances bills : 5 days
7. TA/TTA/FTA/LTC ets. : 5 days
8. Contingent bills : 5 days
9. GPF Advances : 3 days
10. Issue of certificate of credit : 5 days
11. Other bills : 5 days
12. Forwarding of GPF
Authorization to STOs : 3 days
13. Communication of budget
Budget authorization to
STOs : 3 days
14. Forwarding of transfer of
PPOs : 3 days
15. Refund bills : 7 days
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16. Adjustment of bills of DA
To GPF : 7 days
17. Verification of Missing credits: 7 days

LETTER OF CREDIT (L.O.C.)


1]This system is in operation in P.W.D. Department

2] The Chief Engineer is the competent authority to issue LOC


3] Money is not drawn on cheques by the P.W.D. Officers
towards establishment like salary, T.A., Contingencies
(Except Irrigation Department)

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

6] The cheques drawn by the P.A.O/P.W.D. Officers directly at Bank without


intervention of Treasury against L.O.C. only but not including regular and other
receipt.
7] P.W.D. Officers should present the passbooks to Treasury for recording entries
frequently.

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”

2] Govt. Accounts comprises 3 Divisions consisting of (a) Consolidated fund of the


State (b) Contingent fund of the State (c) Public Accounts of the State

(a) CONSOLIDATED FUND: It is formed out of all Revenues received by the


Government, all loans raised by the Government, Ways and Means advances and all
moneys received by the Government in repayment of Loans
128
(Art. 266 (1)of the Constitution of India)

(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.

3] For introduction of New Head of Account, Change of nominclature of the existing


head—
(a) Major Head, Minor Head and Sub-Head—under orders of the C & A.G. of
India after obtaining prior approval of President of India
(b) Detailed Head—by the A.G.
(Art. 27 of A.P.Account Code Volume-I)

NUMBER STATEMENT:

[1] According to para 16.20.1 of A.P.Budget Mannual, Head of Department or Other


Estimating Officers are required to submit Number statements to the Finance
Department by 1st August every year.

[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.

PREPARATION OF BUDGET ESTIMATES:

[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:

[1] There are (3) methods for preparation of 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

[2] The revised estimates do not authorize any expenditure

[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.

[2] The Departmental clearance committee of the Administrative Department in


Secretariat has to clear the continuing plan schemes

[3] The Project and Programme approval committee has to approve the New
Schemes included in the plan.

[4] Estimates to new schemes should be submitted to the Government in Part-II


estimates

[5] Proposals to the Departmental Clearance Committee / Project and programme


approval committee in the prescribed proforma should be furnished to the
Administrative Department and Planning Department

[6] Formulation of schemes should be more realistic so that Budget estimates should
be nearer and reality.

DISTRIBUTION OF FUNDS BY CCO TO THE SCO/UNIT OFFICERS AND


BUDGET CONTROL

[1] The Government has introduced Budget Control w.e.f.


1-8-1967

[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.

[5] In respect of Treasury relaxation items, the DTA AP Hyderabad authorisaton is


also required as per G.O.Ms.No. 207 F&P(FW.BG)Dept. dt. 7-12-97

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.

[5] Re-appropriation should be done between Revenue to Revenue, Capital to


Capital and Loan to loan within the same grant only,

[6] Re-appropriation should be done from one unit of appropriation (Detailed head) to
another

[7] Re-appropriation should be done to Detailed/Sub- detailed head to 130/131 Utility


payments from other detailed heads/ Sub-detailed heads but not vice versa.

[8] Re-appropriation should be done from salaries to salaries and TE to TE from one
sub-head to another sub-head.

[9] No re-appropriation are permitted in the following cases


a) From one grant to another grant
b) Expenditure constituting new service
c) From Non-plan to Plan and Plan to Non-Plan
d) Reappropiration should not be done to 510 Motor Vehicles, 530 Major Works,
270 Minor Works, 272 Maintenance,520 Machinery & equipment,210 M&S
From other detailed heads to vice versa
e) From any detailed/sub head to give loans and advances to the employees under
the sanctioned loan account
f) Deliberate re-appropiration from unit head to another as temporary device in the
expectation of resorting the divided amount from the savings should not be done
g) Reappropration should not involve the recurring liability beyond the current
financial year
h) Re-appropriation should invariably in multiples of Rs.1000/- only.
i) Re-appropriation under Non-pln for the IVth quarter provisions should not be done
after fixing the revised estimates of the current financial year.

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

AG s INSPECTION OF DEPARMENT ACCOUNTS

[1] AG conducts departmental accounts every year.

[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.

ANSWERABLE TO 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.

[4] For drawal of AC Bill, orders of the Govt. are required

REGISTERS TO BE MAINTAINED BY THE HOD/CCO

[1] Cadre Strength Register for entire department


[2] Treasury Bill Register
[3] Cash Book
[4] UD Pay Register
[5] Permanent Advance Register
[6] Non-Govt. Cash Book
[7] Contingent bill register
[8] Stock register for stores
[9] Recovery watch register for Long-term loans & advances
[10] Budget control register/ Grants Distribution register
[11] Reconcilation posting/ Watch register
[12] Supplementary estimates register
[13] Register of RE-appropriations
[14] Register of Advances from contingent fund
[15] Register of Actuals
[16] Register of Audit Objections
[17] Register of TA bills counter-signature
[18] Register of Advances sanctioned
[19] Register of Safe custody of HBA mortgage deeds

REGISTERS TO BE MAINTAINED BY THE DDO

[1] Treasury Bill Register


a) Every DDO should present the bills to the Treasury through TBR only
b) He should conduct Bi-weekly review of TBR regularly
[2] Cash Book
a) Every DDO should maintain Cash Book in APTC Form No.5
b) Two cash books to be maintained, one from Govt. transactions and other for
Non-Govt. transactions and should be kept separately in Cash chest.
c) Money received on behalf of the Govt. should immediately be accounted for in
the cash book
135
d) A printed receipt book should be maintained for issue of receipts for the amounts
received in the office.
e) For each entry on the receipts side of the cash book, there should be a counter
foil of printed receipt and the receipt number should be noted against each item
of the cash book
f) The officer who sign in the cash book should thoroughly verify the receipts and
remittances by challans into the Treasury carefully
g) In respect of amounts received from Treasury, it should be entered in UD Pay
Register, TBR, Permanent Advance Register
h) At the end of each day(working day transactions), arrive previous day closing
balance as Opening balance on that day , add receipts and arrive total amount
i) For each item of disposal on the charge debit side of the cash book, there should
be acquittance in proof of having disbursed the amount
j) On each working day the cash book should be closed duly verifying the cash on
hand and the closing balance arrived in the cash book. The book balance shall
be equal to the physical balance
k) A memorandum of verification should be recorded in the cash book by the DDO
and then signed by the Ddo
A] Balance as per cash book xxxx
Balance as per UD Pay Register xxxx
Balance as per PA Register xxxx
Balance as per Non-Govt. cash bookxxx
———-
Total book balance xxxx
———-
B] Amount held in cash xxxx
Amount held in the shape of cheques
& drafts xxxx
Amount in DDO current account xxxx
———
Total xxxx
———-
C] Cash balance ascertained by counting

NOTE: The book balance shall be equal to physical balance.

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.

CARRIAGE OF CASH( ART.274 –A of APFC VOL.I)

[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

b)Above Rs.250/- but Two peons/ attender/ shroff/


Below Rs.500/- clerk should be employed

c) Above Rs.500/- but One peon + one clerk should


Below Rs.5000/- be employed

d) Above Rs.5000/- but Two clerks/ one clerk+ shroff/


Below Rs.50,000/- Supdt. Accompanied by one or
Two peons should be employed

e) Above Rs.50,000/- An officer not lower in status


than Huzur Treasurer or Taluk
Head accountant and a clerk or
Shroff with an escort of two
Peons should be employed
[2] A peon recently entertained or a person whose honesty has been suspected not
be employed alone

[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

DDO CURRENT ACCOUNT REGISTER

[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

[1] This should be maintained in APTC Form. 20

[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

[6] The receipts should be indicated in column 1 to 4

[7] The disbursements are indicated in column 9 to 12

[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.

PERMANENT ADVANCE REGISTER:

[1] It is maintained in A.P.T.C. Form-89

[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.

[4] P.A. acknowledgement should be sent to the AG AP Hyderabad ason 1 st April


every year and as and when the Head of the office is changed.

[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

[6] In case a new organization the amount of advance should be fixed on a


conservative basis subject to review after six months

[7] These advances should not be multiplied un-necessarily

[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)

1] Perishable articles such as fruits, fish, food stuff including


Tinned and bottled food and drinks

2] Mauve Flowers for distilling liquor, material used in


Manufacturing various articles under departmental
supervision, bricks, sand, kanker stones, ballast line,
country tiles and timber used for constructions.

3] Opium, Ganja and other controlled articles like cement,


iron steel

4] News papers, Journals and other periodicals

5] Articles in common use being the normal requirements of


office the estimated value does not exceed Rs. 2,000/-

6] Articles in common use in office e.g., Goblets, Brooms,


Bamboo, Khas-Khas chiks, Govt. Garden tools, which are
chargeable in Misc., contingencies.

7] emergency requirement such as component part of the


machine required in cash of break-down

8] Live stock and fodder of live stock

9] Medical supplies can be purchased from Government of India Medical Stores


Department

10] Articles manufactured by Government Institutions such as Jails, State


Mechanical Engineers’ work shop and Textile Training Centre, Mushirabad

11] Band and musical instruments and their spare parts

140
12] Manures both organic and chemicals

13] Books, maps, charts, periodicals required by the State Government Offices and
Institutions

14] Seeds and straw

15] Consumable stores like wood, charcoal, coal and coke

16] Kerosene Oil except in bulk of 500 gallons or more

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.

19] Mineral products like Aromax, Explosives purchases by the Government


Departments after obtaining license from the Inspection of explosives, G.O.I

20] silk worm cuts

21] Spun yarn


22] Cloth, thread and button required by the Government Institutions for
manufacturing clothes exclusively for commercial purpose.

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.

24] Order in respect of purchase of all requirements of various Government


Departments for Khadi may be placed on the A.P.Khadi and Village Industries
Board for supply at the rates approved and certified by the Certification
committee of the Commissions.

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.

26] Arumugam Telugu types

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

PURCHASE FROM THE FOLLOWING INSTITUTIONS.

[1] First preference for stores manufactures in Government Department work shops

[2] II nd preference in respect of standard items to fully owned Government


undertaking and corporations. These corporations need not participate in
tenders

[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

[9] Leather goods should be purchased from the LIDCAP

[10] Steel furniture should be purchased from the APSSIDC

[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.

[12] Stitching of Uniforms should be entrusted to Physically handicapped Co-


operative Tailoring Industries

[13] Caning of chairs and manufacturing of garden chairs should be entrusted to


Physically Handicapped Co-operative Cane and Weaving Society.

TENDERS [ ART. 125 OF A.P. F.C. VOLUME-I


[1] There are three types of tender systems are existed

a] Single Tender System [b] Limited Tender System [c] Open Tender system

A] SINGLE TENDER SYSTEM: To be adopted in regard to purchases of a small


order which does not exceed Rs. 1,000/- and Rs. 2,000/- if more than one kind
of article is ordered at one time and propriety items.

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/-

C] OEPN TENDER SYSTEM: should be followed in regard to purchase of stores of


a value of Rs. 5,000/- and more. In regard to P.W.D., the limit applies to
purchases of value of Rs. 10,000/- and above.

[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)

GUIDELINES TO BE OBSERVED AT SUB-TREASURIES

1] Day Books, Chittas and Pensions Lists, Reconciliation statements should be


printed and bounded monthly. Sub-Treasury Officer should sign in all the
Registers, against each entry and daily totals.

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.

6] Pension Change Watch Registers, Refund Register and Excess payment


recovery watch registers, time limit watch registers, Death cases watch register,
new PPOs received register, transfer PPOs watch register should be
maintained as prescribed by the DTA AP Hyderabad.

7] Un drawn pensions for more than three [3] years should be sent to the AG AP
Hyderabad through District Treasury Periodically.

8] Budget Control Registers should be maintained as directed by the DTA AP


Hyderabad only.

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.

24] G.P.F. Subscriptions should not be allowed to be recovered without allotment of


G.P.F Number by the AG/DTO.

25] No outsider should be allowed to work in the Sub-Treasury Office as un-official


assistants.

26] Clean and Green should be observed in all Treasury Offices.

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.

FAMILY BENEFIT FUND SCHEME (FBF)


Government has introduced family benefit fund scheme w.e.f. 1-8-75 in G.O.Ms. No.
307, Fin & Plg. (FW.Pen.II) Dept., Dt. 9-11-74.
Month and effect of Recovery as per From 8/75 payable on
G.O.Ms. No. 181 Fin & Plg. Dt. 16-7-75. 1-9-75
MONTHLY CONTRIBUTION :
NGOs & GOs Rs.10/- P.M.
Class IV employees Rs. 5/- P.M.
Enhancement of Contribution to Rs. 10/- P.M.
Class IV Employees. w.e.f. 1-5-83
G.O.Ms. No. 155, F & P, Dt. 27-4-83

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.)

FAMILY BENEFIT FUND (FBF)


SCHEDULE -1 (See rules 4 and 8)
TABLE OF BENEFITS PAYMENT AT THE TIME OF RETIREMENT OF
EMPLOYEES WHO CONTRIBUTES AT THE RATE OF
Rs. 10/-PER MONTH
Number of completed years to be calculetad with reference
to the commencement of contribution to the fund.
Number of years of Contribution Government of
Completed Service of the employees. Local body Total
at the time of Contribution by
retirement. Way of interest.
1 2 3 4
1 Years 120 4 124
2 " 240 16 256
3 " 360 36 396
4 " 480 64 544
5 " 600 100 700
6 " 720 144 864
7 " 840 196 1036
8 " 960 256 1216
9 " 1080 324 1404
10 " 1200 400 1600
11 " 1320 484 1804
12 " 1440 576 2016
13 " 1560 676 2236
146
14 " 1680 784 2464
15 " 1800 900 2700
16 " 1920 1024 2944
17 " 2040 1156 3196
18 " 2160 1296 3456
19 " 2280 1444 3724
20 " 2400 1600 4000
21 " 2520 1764 4284
22 " 2640 1936 4576
23 Years 2760 2116 4876
24 " 2880 2304 5184
25 " 3000 2500 5500
26 " 3120 2704 5824
27 " 3240 2916 6156
28 " 3360 3136 6496
29 " 3480 3364 6844
30 " 3600 3600 7200
Note : For the purpose of this table the Ist year represents the service after
completion of two years as per rule 3.
SCHEDULE II. (See rules 4 and 8)
TABLE OF BENEFITS PABLE AT THE TIME OF RETIREMENTS
OF EMPLOYEES. WHO CONTRIBUTES AT THE RATE OF
Rs.5/- PER MONTH.
Number of completed years to be calculated with reference to the commencement
of contribution to the Fund.
Number of years of Contribution Government of
Completed Service of the employees. Local body Total
at the time of Contribution by
retirement. Way of interest.
1 2 3 4
1 Years 60 2 62
2 " 120 8 128
3 " 180 10 198
4 " 240 32 272
5 " 300 50 350
6 " 360 72 432
7 " 420 98 518
8 " 480 128 608
9 " 540 162 702
10 Year 600 200 800
11 " 660 242 902
12 " 720 288 1008
147
13 " 780 338 1118
14 " 840 392 1232
15 " 900 450 1350
16 " 960 512 1472
17 " 1020 578 1598
18 " 1080 648 1728
19 " 1140 722 1862
20 " 1200 800 2000
21 " 1260 882 2142
22 " 1320 968 2288
23 " 1380 1058 2438
24 " 1440 1152 2592
25 " 1500 1250 2750
26 " 1560 1352 2912
27 " 1620 1458 3078
28 " 1680 1568 3248
29 " 1740 1682 3422
30 " 1800 1800 3600
Note : For the purpose of this table the Ist year represents the Service
after completion of two years as per rule 3.

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.

CALCULATION SHEET FOR GIS


Calculation sheet of savings fund amount together with interest accrued
thereon from 11/84 to 06/2004 in respect of Sri ........................Asst. Treasury
Officer, who retire on superannuation on the A.N. of 30-06-2004.
1. 1-11-1984 to 31-101994 "C" Rs. 20-00 per Month
2. 1-11-1994 to 31-10-1997 "C" Rs. 30-00 per Month
2. 1-11-1997 to 30-06-2004 "B" Rs. 60-00 per Month

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.

CALCULATION SHEET FOR GIS


Calculation sheet of savings fund amount together with interest accrued
thereon from 11/84 to 06/2004 in respect of Sri ........................Asst. Treasury
Officer, who retire on superannuation on the A.N. of 30-06-2004.
1. 1-11-1984 to 31-101994 "C" Rs. 20-00 per Month
2. 1-11-1994 to 31-10-1997 "C" Rs. 30-00 per Month
2. 1-11-1997 to 30-06-2004 "B" Rs. 60-00 per Month
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

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

(Rupees Fourteen thousand five hundred and thirty four only)

Note : Bills shall be prepared separately for principle amount and Interest.

CALCULATION OF FBF PAYMENT

Calculation of FBF payment at the time of retirement of Sri ..............


........................................ Asst. Treasury officer,

1. Name of the employee : Sri ................................................


2. Designation of the Post held at the Asst Treasury officer
Time of retirement 30-06-2004
3. Period of EOL During which the
contribution to the fund was not made Nill
4. Date of Commencement 8/75 to 10/84 Rs. 10-00
5. Total period of contribution 9 years 3 months
6. Amount payable for 9 Years Rs. 1404-00
7. Amount payable for 10 years Rs. 1600-00
. Amount payable for 9 years 3 months 1404 x 3/12 (1600-
1404=49)=1453-00
9. Total amount together with Interest upto 31-10-841453-00
10. FBF Contribution from 8/75 to 10/84 1110-00
11. Interest upto 31-1-84 343-00
1110 343.00 1453.00
Nov - 84 Mar -85 5 10% 60.54 1513.54
Apr - 85 Mar -86 12 10.5% 158.92 1672.46
Apr - 86 Mar -87 12 12% 200.70 1873.16
Apr - 87 Mar -88 12 12% 224.78 2097.94
150
Apr - 88 Mar -89 12 12% 251.75 2349.69
Apr - 89 Mar -90 12 12% 281.96 2631.65
Apr - 90 Mar -91 12 12% 315.80 2947.45
Apr - 91 Mar -92 12 12% 353.69 3301.15
Apr - 92 Mar -93 12 12% 396.14 3697.28
Apr - 93 Mar -94 12 12% 443.67 4140.96
Apr - 94 Mar -95 12 12% 496.91 4637.87
Apr - 95 Mar -96 12 12% 556.54 5194.42
Apr - 96 Mar -97 12 12% 623.33 5817.75
Apr - 97 Mar -98 12 12% 698.13 6515.88
Apr - 98 Mar -99 12 12% 781.91 7297.78
Apr - 99 Mar -00 12 12% 875.73 8173.52
Apr - 00 Mar -01 12 11% 899.09 9072.60
Apr - 01 Mar -02 12 9.5% 861.90 9934.50
Apr - 02 Mar -03 12 9% 894.11 10828.61
Apr - 03 Mar -04 12 9% 974.57 11803.18
Apr - 04 Jun - 04 3 9% 265.57 12068.75
INTEREST 10958.75
ABSTRACT
PRINCIPLE 1110.00
INTEREST 10959.00
TOTAL 12069.00
(Rupees twelve thousand and sixty only)
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

555.00 266.50 821.50


Nov - 84 Mar -85 5 10% 34.23 855.73
Apr - 85 Mar -86 12 10.5% 89.85 945.58
Apr - 86 Mar -87 12 12% 113.47 1059.05
Apr - 87 Mar -88 12 12% 127.09 1186.14
Apr - 88 Mar -89 12 12% 142.32 1328.47
Apr - 89 Mar -90 12 12% 159.42 1487.89
Apr - 90 Mar -91 12 12% 178.55 1666.44
Apr - 91 Mar -92 12 12% 199.97 1866.41
Apr - 92 Mar -93 12 12% 223.97 2090.38
Apr - 93 Mar -94 12 12% 250.85 2341.22
Apr - 94 Mar -95 12 12% 280.95 2622.17
Apr - 95 Mar -96 12 12% 314.66 2936.83
Apr - 96 Mar -97 12 12% 352.42 3289.25
Apr - 97 Mar -98 12 12% 394.71 3683.96
Apr - 98 Mar -99 12 12% 442.08 4126.03
Apr - 99 Mar -00 12 12% 495.12 4621.16
Apr - 00 Mar -01 12 11% 508.33 5129.49
Apr - 01 Mar -02 12 9.5% 487.30 5616.79
Apr - 02 Mar -03 12 9% 505.51 6122.30
Apr - 03 Mar -04 12 9% 551.01 6673.31
Apr - 04 Jun - 04 3 9% 150.15 6823.46
INTEREST 6268.46

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.

Certificates to be recorded when a new bills register is brought in to use

1] Certified that this Treasury Bill Book/Register of Bills contain pages Serially

numbered from _____ to _____ and brought into use w.e.f ________ [date

should be noted in words]

2] Certified that I am presenting the bills in the PAO/Treasury through this

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

the bills at the PAO/Treasury.

Certificate tobe recorded when the register is completed and lodged before a

new register is brought into use.

“ 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.

2] The Study Team on State Level Administration o the Administrative Reforms


Commission of Government of India defined the term ‘Budget’ as :

“ JUST AS AUDIT IS THE POST DISCIPLINE, BUDGET IS THE PRE


DISCIPLINE ON PUBLIC SPENDING”

3] Fundamental Rules have prescribed by the Government of India in 1922

4] Fundamental Rules does not apply to the AIS Officers

FUNDAMENTAL RIGHTS IN INDIAN CONSTITUTION TO INDIAN CITIZENS:

A] Art. 14 : EQUALITY BEFORE LAW


B] Art. 15 : PROHIBITION OF DISCRIMINATION ON GOUNDS OF
RELILGION, RACE, CASTE, SEX OR PLACE OF BIRTH
C] Art. 16 : EQUALITY OF OPPORTUNITY IN MATTERS OF PUBLIC
EMPLOYMENT
D] Art. 19 : RIGHT OF FREEDOM

a) Freedom of Speech of expression


b) Freedom of Assembly
c) Freedom of Association
d) Freedom of movement
e) Freedom of residence of settlement
g) Freedom of Profession, occupation, trade (or) business

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

2] Family includes Spouse, Son, Daughter, Stepson or Step daughter

RESTRICTIONS ON CONSTITUTION RIGHTS:

1] TAKING PART IN POLITICS AND ELECTIONS


2] JOINING OF AND FORMING ASSOCIATIONS
3] DEMONISTRATION AND STRIKES
4] CONNECTION WITH PRESS AND RADIIO AND CRITICISIM OF
GOVERNMENT POLICIES
5] ACQUISITION AND DISPOSAL OF PROPERLY

RESTRICTIONS ON PERSONAL RIGHTS

1] PRIVATE TRADE AND EMPLOYMENT


2] INVESTING, LENDING AND BORROWING
3] COLLECTION OF SUBSCRIPTION
4] ACCEPTANCE OF GIFTS
5] PUBLIC DEMONISTRATION
6] VINDICATION OF ACTS AND CHARACTER
7] CANVASSING OF OUTSIDE INFLUENCE
8] MORE THAN ONE MARRIAGE
9] CONSUMPTION OF INTOXICATING DRINKS
10] SEXUAL HARRASSMENT—Physical Contact (or) Advances
A demand (or) request for sexual favours
Sexually coloured remarks
Showing pomography
Any order unwelcome physical, verbal (or)
Non verbal conduct of sexual nature

EVERY GOVT SERVANT SHOULD AT ALL TIMES—

1] MAINTAIN DEVITION TO DUTY


2] MAINTAIN ABSOLUTE INTEGRITY, DISCIPLINE, IMPARTIALITY A SENSE
OF PROPRIETY
3] DO NOTHING WHICH IS UNBECOMING OF SUCH EMPLOYEE (OR)
DEROGATORY TO THE PRESTIGE OF GOVERNMENT
4] NOT ACT IN A MANNER WHICH WILL PLACE HIS OFFICIAL POSITION
UNDER ANY KIND OF EMBARRASSMENT
5] EXERCISE HIS BEST JUDGEMENT IN THE PERFORMANCE OF HIS
OFFICIAL DUTIES EXCEPT WHEN HE IS ACTING UNDER A DIRECTION
FROM HIS SUPERIOR OFFICIAL
6] INTEGRITY IS UPRIGHTNESS, HONESTY (OR) PURITY
7] DEVOTION TO DUTY IS FAITHFUL SERVICE.
155
8] SHALL NOT PERFORM DUTY IN A DISCOURTEOUS MANNER
9] SHALL NOT ADOPT DILATORY TACTICS OR CAUSE WILLFULL DELAYS
10] MAINTENANCE OF RESIDENCE AT HEAD QUARTERS
11] PROMPT ACTION ON LETTERS FROM MLAs/MPs
12] PROHIBITION OF DOWRY

D.O.M (DISTRICT OFFICE MANNUAL)


1] In G.O.Ms.No. 1825 GAD dt. 26-12-1959, the TOTTENHAN System of Office
Procedure, as prescribed in the DISTRICT OFFICE MANNUAL, was
introduced in all offices of Head of Department.

2] GENERAL DISCIPLINE: Discipline is the essential for the efficient functioning


of any office or organization, punctuality, promptness, regular attendance, and
obedience are the basic needs of discipline. Cleanliness and orderliness, quit
and dignified behaviour, observance of silence during working hours and
mutual courtesy among the members of the staff will be conducive to the
smooth running of office. Divulgence of official information and secrets is a
serious offence which should not be done at any Cost. Lastly, honesty is the
most essential code of conduct with all other qualities are useless.

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

4] ORGANISATION: For convenient and smooth transaction of official business, the


office has to divided into sections, comprising of 3 or 4 or more clerks. Each
section will be denoted by an Alphabetical letter and each clerk, by a figure,
suffixed to letter by which , the section is denoted. The work of each clerk has
to be specified by an office order issued by the Head of the office. The section
head should exercise control and supervision over the clerks in his section
and ensure that the correspondence is promptly attended to. He will also be
responsible for promptness in fair copying and dispatch of tappal

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

1) Every Government servant is entitle to certain pensionery benefits on his finally


quitting the service on retirement on account of superannuation or any other reason.

2) The date of death of a Govt. servant shall be treated as working day.

3) The following are the types of pensions


a) Superannuation – Rule 33 and Rule 42 – On attaining the age of 58/60 years as
fixed by the Government.
b) Invalid Pension – Rule 37 – On account of bodily or mental infirmity is
permanently incapaciated for the public service on production of Medical
Certificate issued by the Competent medical board.
c) Retiring Pension- Rule 34,43 or 44 – On completion of 20 years of qualifying
service by a Govt. employee who opted to retire voluntarily by giving three
months notice.
d) Compensation Pension – Rule 38 – Is granted to a Govt. servant who is selected
for discharge from service owing to abolition of a permanent post unless he is
appointed in another post or he is transferred to another establishment even as a
lower pay and accepts this appointment or transfer.
e) Compulsory Retirement – Rule 39 – As a penalty may be granted pension or
gratuity or both at a rate not less than 2/3rds or not more than full invalid pension
or gratuity or both admissible.The pension should not be reduced less than the
minimum in Rule 45.
f) Compassionate allowance – Rule 40 – A Govt. servant who is dismissed or
removed from service shall forfeit his pension and gratuity. However the authority
competent to dismiss or remove a Govt. servant from service, may, if the case is
deserving of special consideration, sanction a compassionate allowance not
exceeding 2/3rds of pension or gratuity or both, which would have been
admissible to him if he had retired on invalid pension.

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

8) If an employee under suspension on the date of retirement on superannuation, he


should be retired from service on the due date of retirement without prejudice to
the departmental or judicial proceedings pending against him and he should not
157
be continued to be under suspension. Till the conclusion of departmental/
Judicial proceedings, his final pensionery benefits should not be released.

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.

10) In respect of Superannuation pension, A Govt. servant should be given3 years of


weightage or the period of difference between 33 years and actual qualifying
service whichever is shorter.

11) In case of Invalid pension, No weightage is admissible.

12) Non-qualifying service for pension:


a) Boys Service – Rule 13
b) Service rendered in Non-pensionable post
c) EOL beyond 3 years on private affairs – Rule 21(2)
d) Suspension treated as Not duty or adjudged as specific penalty.
e) Service as apprentice – Rule 16
f) Period treated as Dies-Non
g) Periods of break in service due to dismissal/ removal from service.

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.

15) Calculation of Service Pension –


No. of completed years/66 X Last Pay drawn
There is no monetary limit.
16) Retirement Gratuity –
¼ X No. of Complete Half years X Last Pay drawn
or Rs.3.50 Lakhs whichever is less.

17) Family Pension: EFP – 50% of the last pay drawn


NFP – 30% of the last pay drawn

18)Commutation of pension –
40% of Service pension X 12 X Purchase Value.
There is no monetary limit.

19) Restoration of commutation after completion of 15 years from the date of


payment of commuted value.

20) The Financial Assistance was raised to Rs.1500/- per month. No DR is


admissible.

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.

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 upto 7 years from the day
following the date of death or attaining the age of 65 years of the deceased
employee.

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.

31) HOD is competent to sanction Ex-gratia under intimation to Finance Department.

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

(-) Non Qualifying


Service
(+) Add Weightage max.3
Years or difference between
33 years in case of
superannuation
and
Max 5 Years or
33 Years or left over Service for Superannuation
Which ever is less
and
No weightage is admissible in
other Cases
Gross qualifying
Service
Round Off the service fro the purpose of calculation of Pension & Gratuity i.e.
number of half years.
Service pension = No. of Completed Years
(Rule(2) 66 x Last paydrawn

Retirement Gratuity = 1/4x No. of Completed half Years x Last Paydrawn


(Rule 46) or
Rs. 2,50,000/- Which ever is less
160
Family Pension Rule 50(3) 50% of Last Pay drawn
Normal family pension Rule 50(2) 30% of Last pay drawn
Commutation of Pension 40% of Service Pension x 12x Purchase value
Restoration of cummutation After completion of 15 years from the date of
payment of committed value
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

(-) Non Qualifying


Service
(+) Add Weightage max.3
Years or difference between
33 years in case of
superannuation
and
Max 5 Years or
33 Years or left over Service for Superannuation
Which ever is less
and
No weightage is admissible in
other Cases
Gross qualifying
Service
Round Off the service fro the purpose of calculation of Pension & Gratuity i.e.
number of half years.
Service pension = No. of Completed Years
(Rule(2) 66 x Last paydrawn
Retirement Gratuity = 1/4x No. of Completed half Years x Last Paydrawn
(Rule 46) or
Rs. 2,50,000/- Which ever is less
Family Pension Rule 50(3) 50% of Last Pay drawn
Normal family pension Rule 50(2) 30% of Last pay drawn
Commutation of Pension 40% of Service Pension x 12x Purchase value
Restoration of cummutation After completion of 15 years from the date of
payment of committed value

161
PROCEDURE TO BE FOLLOWED IN NEW CASES:

1] The DTO while forwarding the PPO/GPO/CVP to the STOs concerned


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.

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.

TRANSFER OUTSIDE THE STATE:


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 delete the pension
record concerned from master data.
3. The DTO should record the fact in the stood maintained at DT and send the BHs
to the AG.
4. The AG will forward it to the AG of other State where the pensioner wishes to
take pension for further action.
5. If there are any excess payments made at Sub-Treasury, the transfer application
shall not be considered until completion of recovery.

PROCEDURE FOR ISSUE OF DUPLICATE PPO IN CASE OF LOSS OF


PENSIONER‘S HALF:

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]

5. PROCEDURE FOR PAYMENTS OF PENSION/ FAMILY PENSION TO THE


PENSIONERS WHO RESIDE ABROAD.
6. 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.

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

PROCEDURE FOR PAYMENT OF AREARS OF PENSION DUE TO A


DECEASED PENSIONER TO THE LEGAL HEIR:
1. The arrears of pension is payable up to and inclusive of date of death and the
LTA is payable under the orders of the DTO if the claim preferred by the legal
heir within one year from the date of death [SR 18 (a)].
2. If the pensioner filed nomination for the payment of arrears of pension; they are
payable to the nominee only.
3. If there is no nomination, arrears are payable to the legal heir according to
procedure laid down in SR 19 of TR 16 of APTC Vol.I and GO MS NO 169
F&P[FW PEN.I] DT 23-6-86.
4. If the claim is preferred within one year and if the nomination has not been filed
by the pensioners the legal heir has to submit an application along with death
certificate; PH ; Legal heirs certificate issued by the Revenue authorities.
5. Statement from two trustworthy persons binding themselves responsible for
future payments in case of disputes:
A] Payment of arrears of pension to the legal heirs up to Rs.2500/- shall be made
under the orders of the DTO.
B] If the amount exceeds Rs. 2500/- and below Rs. 10000/- under the orders of the
pension sanctioning authority; on the execution of an indemnity bond in form 6 of
APTC with 2 sureties of proven financial ability to meet the obligations.
C] When ever there is any doubt as to the claimant’s right and the title payment
shall be made only to the person producing legal authority.
6. If the claim is preferred after one year from the date of death it requires pre-audit
by the AG [ SR 89 (a) and 90 of TR 16].

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]

SANCTION OF PROVISIONAL PENSION:


[Cir. Memo No 979-B/5/A2/Pen.I/94 dt 2-2-94 of F&P[FW Pen.I]Dept]
In case where charges are pending the Department shall send pension papers
to the AG with a request for only indicating the quantum of pension that would
be admissible and not to be released until further orders. The AG may verify
and indicate the admissibility of the pension. The head of the Department may
intimate the quantum of provisional pension and it recommends to the Govt for
consideration of sanction of provisional pension. On Govt sanction the AG shall
arrange for issue provisional PPO. For sanction of provisional pensions to the
NGOs, the pension sanctioning authority and to the Gazetted Officers the Govt
is competent. [Govt Memo No 021283/961/PSC.I/83-1 dt 8-6-83 of F&P [FW.
PSC.I]Dept.
No gratuity is payable until the finalization of the disciplinary proceedings [Cir.
Memo No 12437-A/112/PSC/A/88 dt 23-7-88 of F&P [FW PSC.I] Dept.

75% of the normal pension entitlement is eligible as provisional pension.

ANTICIPATORY PENSION AND ANTICIPATORY GRATUITY


80% of the pension and gratuity worked out by the department shall be released
after finalisation of the pension proposals by the department concerned if no
charges are pending.

ANTICIPATORY FAMILY PENSION(RULE 51)


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 upto 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

REGULATION OF PENSION OF A PENSIONER WHOSE WHERE ABOUTS


ARE NOT KNOWN:
1] The family pensioner has to lodge a complaint with the police authorities and
obtain a report to the effect that the pensioner has not been traced after all
efforts made by the family pensioner.
167
2] The family pension shall be paid to the family pensioner after completion of one
year from the date of filing of FIR.
3] The family pensioner has to apply to the pension sanctioning authority along
with FIR , Pensioner Half and other documents along with an indemnity bond.
4] Based on the nomination already authorized by the AG, The pension disbursing
authority will take necessary action for commencement of pension without any
further authorization from the AG.
5] If there is no nomination, the family pensioner has to apply for family pension in
the prescribed proforma along with above documents to the pension sanctioning
authority for further action.

Pensioners drawing pension prior to 1-4-1978/ consolidation of Pension from


1979 to 1999 as follows:-

***
1) Prior to 1-4-78 Retired Consolidation:-

Basic Pension as on 1-4-78 Rs


Adhoc Relief 30%
Minimum of Rs.30/- and Maximum Rs.150/-

A.H.I. 10% of the basic Pension


minimum of Rs.15/- and Maximum of Rs.50/-

___________
Total Consolidation of pension of 1-4-78
___________

2) 1986 Consolidation of Pension:-


G.O.Ms.No.75, Dt. 07-03-90
Basic Pension of 1-7-86 Rs.

Pay ranges upto Rs.640/- 90% Max. Rs.576/-


Pay range above Rs.640/- 72% Min. Rs.576/-
___________
Consolidation Pension of 01-07-86 Total
___________
3) 1993 Consolidation of Pension:-
G.O.Ms.No.239, Dt.04-06-1993
Basic Pension of 1993 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/-

Consolidation Pension as on 1/4/93


Monetary Benefit from 01-01-93

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

5) 1999 Consolidation Pension:-


G.O.Ms.No.156,Dt.16-09-99
Basic Pension as on 1-4-94 Rs.
Pay ranges upto Rs.3190/- 66% Max. Rs.2106/-
Pay range in Rs.3190/-to Rs.4910/- 55.80 % Min. Rs.2106/-
Max. Rs.2740/-
Pay range above Rs.4910/- 50.70%Min. Rs.2740/-

Fitment of Percentage as follows:-

25% of the Basic pension of 1999 in addition to:-


weightages of Fitment allowed for the cases for the pension as per their
retirement dates as detailed below:-

(a) Pensioners retired prior to 1-1-74 — 6%

(b) Pensioner retired between 1-1-74 to 31-3-78 — 3%

(c) Pensioner retired between 1-4-78 to 30-6-86 — 2%

Consolidation pension as on 01-07-98 Rs.


Monetary Benefit from 01-04-99

6) 2005 Consolidation of Pension:


G.O.(P)No.248,Fin (Pen. I)Dept.dt.04-10-2005.
Monetary Benefit from 01-04-2005.

Basic pension as on 01-07-2003


Dearness relief @ 30.266% on basic pension
Fitment @ 16% on basic pension

169
PENSIONS
[A.P.REVISED PENSION RULES’1980]

1) Every Government servant is entitle to certain pensionery benefits on his


finally quitting the service on retirement on account of superannuation or
any other reason.

2) The date of death of a Govt. servant shall be treated as working day.

3) The following are the types of pensions

a) Superannuation – Rule 33 and Rule 42 – On attaining the age of 58/60 years


as fixed by the Government.

b) Invalid Pension – Rule 37 – On account of bodily or mental infirmity is


permanently incapacitated for the public service on production of Medical
Certificate issued by the Competent medical board.

c) Retiring Pension- Rule 34, 43 or 44 – On completion of 20 years of qualifying


service by a Govt. employee who opted to retire voluntarily by giving three
months notice.

d) Compensation Pension – Rule 38 – Is granted to a Govt. servant who is


selected for discharge from service owing to abolition of a permanent post unless
he is appointed in another post or he is transferred to another establishment
even as a lower pay and accepts this appointment or transfer.

e) Compulsory Retirement – Rule 39 – As a penalty may be granted pension or


gratuity or both at a rate not less than 2/3rds or not more than full invalid pension
or gratuity or both admissible. The pension should not be reduced less than the
minimum in Rule 45.

f) Compassionate allowance – Rule 40 – A Govt. servant who is dismissed or


removed from service shall forfeit his pension and gratuity. However the authority
competent to dismiss or remove a Govt. servant from service, may, if the case is
deserving of special consideration, sanction a compassionate allowance not
exceeding 2/3rds of pension or gratuity or both, which would have been
admissible to him if he had retired on invalid pension.

g) Family Pension: When a Govt Servant dies while service or after


retirement, the family shall be Family Pension under Rule 50

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

8) If an employee under suspension on the date of retirement on


Superannuation, he should be retired from service on the due date of
retirement without prejudice to the departmental or judicial proceedings
pending against him and he should not be continued to be under
suspension. Till the conclusion of departmental/ judicial proceedings, his
final pensionery benefits should not be released.

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.

10) In respect of Superannuation pension, A Govt. servant should be given 3


years of weightage or the period of difference between 33 years and actual
qualifying service whichever is shorter.

11) In case of Invalid pension, No weightage is admissible.

12) Non-qualifying service for pension:


a) Boys Service – Rule 13
b) Service rendered in Non-pensionable post
c) EOL beyond 3 years on private affairs – Rule 21(2)
d) Suspension treated as Not duty or adjudged as specific penalty.
e) Service as apprentice – Rule 16
f) Period treated as Dies-Non
g) Periods of break in service due to dismissal/ removal from service.

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

16) Retirement Gratuity –


¼ X No. of Complete Half years X Last Pay drawn (or) 16.5 x LPD (or)
Rs.3.50 Lakhs whichever is less.

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.
.

19) Restoration of commutation after completion of 15 years from the date of


payment of commuted value as per the G.O. 44 but in respect of voluntary
retirement the restoration of CVP, AG authorization is required.

20) The Financial Assistance was raised to Rs.1500/- per month. No DR is


admissible.

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.

31) HOD is competent to sanction Ex-gratia under intimation to Finance Department.

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

(-) Non Qualifying


Service
(+) Add Weightage max.3
Years or difference between
33 years in case of
superannuation
and
Max 5 Years or
33 Years or left over Service for Superannuation
Which ever is less
and
No weightage is admissible in
other Cases
Gross qualifying
Service
Round Off the service fro the purpose of calculation of Pension & Gratuity i.e.
number of half years.
Service pension = No. of Completed Years
(Rule(2) 66 x Last paydrawn

Retirement Gratuity = 1/4x No. of Completed half Years x Last Paydrawn


(Rule 46) or
Rs. 2,50,000/- Which ever is less
Family Pension Rule 50(3) 50% of Last Pay drawn
Normal family pension Rule 50(2) 30% of Last pay drawn
Commutation of Pension 40% of Service Pension x 12x Purchase value
Restoration of cummutation After completion of 15 years from the date of
payment of committed value

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

(-) Non Qualifying


Service
(+) Add Weightage max.3
Years or difference between
33 years in case of
superannuation
and
Max 5 Years or
33 Years or left over Service for Superannuation
Which ever is less
and
No weightage is admissible in
other Cases
Gross qualifying
Service
Round Off the service fro the purpose of calculation of Pension & Gratuity i.e.
number of half years.
Service pension = No. of Completed Years
(Rule (2) 66 x Last paydrawn
Retirement Gratuity = 1/4x No. of Completed half Years x Last Paydrawn
(Rule 46) or
Rs. 2,50,000/- Which ever is less
Family Pension Rule 50(3) 50% of Last Pay drawn
Normal family pension Rule 50(2) 30% of Last pay drawn
Commutation of Pension 40% of Service Pension x 12x Purchase value

Restoration of commutation After completion of 15 years from the date of


payment of committed value

PROCEDURE TO BE FOLLOWED IN NEW CASES:

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.

TRANSFER OUTSIDE THE STATE:


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 delete the pension
record concerned from master data.
178
3. The DTO should record the fact in the stood maintained at DT and send the BHs
to the AG.
4. The AG will forward it to the AG of other State where the pensioner wishes to
take pension for further action.
5. If there are any excess payments made at Sub-Treasury, the transfer application
shall not be considered until completion of recovery.

PROCEDURE FOR ISSUE OF DUPLICATE PPO IN CASE OF LOSS OF


PENSIONER‘S HALF:
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 turned out, duplicate may be issued by collecting the cost of renewal of
PPO.
2. The STO should prepare pensioner’s portion of duplicate PPO with reference to
the particulars available in the original D.H.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 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.]
5. 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.
6. 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:

All P P Os should be kept in the personal custody of STO/ATO only.


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.
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.

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]

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

PROCEDURE FOR PAYMENT OF AREARS OF PENSION DUE TO A


DECEASED PENSIONER TO THE LEGAL HEIR:
1. The arrears of pension is payable up to and inclusive of date of death and the
LTA is payable under the orders of the DTO if the claim preferred by the legal
heir within one year from the date of death [SR 18 (a)].
2. If the pensioner filed nomination for the payment of arrears of pension; they are
payable to the nominee only.
3. If there is no nomination, arrears are payable to the legal heir according to
procedure laid down in SR 19 of TR 16 of APTC Vol.I and GO MS NO 169
F&P[FW PEN.I] DT 23-6-86.
4. If the claim is preferred within one year and if the nomination has not been filed
by the pensioners the legal heir has to submit an application along with death
certificate; PH ; Legal heirs certificate issued by the Revenue authorities.
5. Statement from two trustworthy persons binding themselves responsible for
future payments in case of disputes:
A] Payment of arrears of pension to the legal heirs up to Rs.2500/- shall be made
under the orders of the DTO.
180
B] If the amount exceeds Rs. 2500/- and below Rs. 10000/- under the orders of the
pension sanctioning authority; on the execution of an indemnity bond in form 6 of
APTC with 2 sureties of proven financial ability to meet the obligations.
C] When ever there is any doubt as to the claimant’s right and the title payment
shall be made only to the person producing legal authority.
6. If the claim is preferred after one year from the date of death it requires pre-audit
by the AG [ SR 89 (a) and 90 of TR 16].
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]

SANCTION OF PROVISIONAL PENSION:


[Cir. Memo No 979-B/5/A2/Pen.I/94 dt 2-2-94 of F&P[FW Pen.I]Dept]
In case where charges are pending the Department shall send pension papers
to the AG with a request for only indicating the quantum of pension that would
be admissible and not to be released until further orders. The AG may verify
and indicate the admissibility of the pension. The head of the Department may
intimate the quantum of provisional pension and it recommends to the Govt for
consideration of sanction of provisional pension. On Govt sanction the AG shall
arrange for issue provisional PPO. For sanction of provisional pensions to the
NGOs, the pension sanctioning authority and to the Gazetted Officers the Govt
is competent. [Govt Memo No 021283/961/PSC.I/83-1 dt 8-6-83 of F&P [FW.
PSC.I]Dept.
No gratuity is payable until the finalization of the disciplinary proceedings [Cir.
Memo No 12437-A/112/PSC/A/88 dt 23-7-88 of F&P [FW PSC.I] Dept.

75% of the normal pension entitlement is eligible as provisional pension.

ANTICIPATORY PENSION AND ANTICIPATORY GRATUITY


80% of the pension and gratuity worked out by the department shall be released
after finalization of the pension proposals by the department concerned if no
charges are pending.

ANTICIPATORY FAMILY PENSION(RULE 51)

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

REGULATION OF PENSION OF A PENSIONER WHOSE WHERE ABOUTS


ARE NOT KNOWN:
1] The family pensioner has to lodge a complaint with the police authorities and
obtain a report to the effect that the pensioner has not been traced after all
efforts made by the family pensioner.
2.} The family pension beneficiary have to apply to the pension sanctioning
authority with the above documents and indemnity bond and based on the
sanction of the pension by the pension sanctioning authority, the pension
disbursing officer will take necessary action for commencement of EFP/NFP with
out any authorization from the AG.
2] The family pension shall be paid to the family pensioner after completion of one
year from the date of filing of FIR.
4] Based on the nomination already authorized by the AG, The pension disbursing
authority will take necessary action for commencement of pension without any
further authorization from the AG.
5] If there is no nomination, the family pensioner has to apply for family pension in
the prescribed proforma along with above documents to the pension sanctioning
authority for further action.

Pensioners drawing pension prior to 1-4-1978/ consolidation of Pension


from 1979 to 1999 as follows:-

***
1) Prior to 1-4-78 Retired Consolidation:-

Basic Pension as on 1-4-78 Rs


Adhoc Relief 30%
Minimum of Rs.30/- and Maximum Rs.150/-

A.H.I. 10% of the basic Pension


minimum of Rs.15/- and Maximum of Rs.50/-

___________
Total Consolidation of pension of 1-4-78
___________

2) 1986 Consolidation of Pension:-

182
G.O.Ms.No.75, Dt. 07-03-90
Basic Pension of 1-7-86 Rs.

Pay ranges upto Rs.640/- 90% Max. Rs.576/-


Pay range above Rs.640/- 72% Min. Rs.576/-
___________
Consolidation Pension of 01-07-86 Total
___________
3) 1993 Consolidation of Pension:-
G.O.Ms.No.239, Dt.04-06-1993
Basic Pension of 1993 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/-

Consolidation Pension as on 1/4/93


Monetary Benefit from 01-01-93

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

5) 1999 Consolidation Pension:-


G.O.Ms.No.156,Dt.16-09-99
Basic Pension as on 1-4-94 Rs.
Pay ranges upto Rs.3190/- 66% Max. Rs.2106/-
Pay range in Rs.3190/-to Rs.4910/- 55.80 % Min. Rs.2106/-
Max. Rs.2740/-
Pay range above Rs.4910/- 50.70%Min. Rs.2740/-

Fitment of Percentage as follows:-

25% of the Basic pension of 1999 in addition to:-


weightages of Fitment allowed for the cases for the pension as per their
retirement dates as detailed below:-

183
(a) Pensioners retired prior to 1-1-74 — 6%

(b) Pensioner retired between 1-1-74 to 31-3-78 — 3%

(c) Pensioner retired between 1-4-78 to 30-6-86 — 2%

Consolidation pension as on 01-07-98 Rs.


Monetary Benefit from 01-04-99

6) 2005 Consolidation of Pension:


G.O.(P)No.248,Fin (Pen. I)Dept.dt.04-10-2005.
Monetary Benefit from 01-04-2005.

Basic pension as on 01-07-2003


Dearness relief @ 30.266% on basic pension
Fitment @ 16% on basic pension

1) In cases in which Service Registers are not available or destroyed on account of


floods, fire etc. the pension/ family pension can be settled based on an affidavit
obtained by the pensioner from a contemporary or a co-pensioner before the
Notary public.(G.M.No.02663/A37/A1/Pen.I/94-F & P Dept. dt.22-03-1994)

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)

4) When the Government Pensioner has no family, the nomination to receive


obsequies charges can be made in favour of any person including Company or
Association or Body of individuals.

5) Prior permission of concerned Government Hospital is necessary for obtaining


dental treatment in recognized Dental Hospitals, Such treatment is limited to
three times during life-time, subject to ceiling limit of Rs.10,000/- each time

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)

8) In case of death or remarriage of a widow on or after 22-8-1998, her share of


family pension will become payable to her eligible child and if there is no eligible
at that time, the payment of her share of family pension will cease.
(G.O.Ms.NO.188-F & P(FW Pen-I)Dept.dt.22-8-1998)

9) If a Govt. servant/Pensioner is survived by a widow and also children from


another wife who is divorced or not alive, such children are entitled to the share
of family pension which their mother would have drawn had she been alive.
However, the children born from such second wife are entitled for share in
pension/gratuity of their father. (Section 6 of Hindu Marriages Act)

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

11) The benefit of family pension to physically handicapped children, however, is


admissible only in respect of Govt. employees who are eligible for family pension
under the A.P.R.P. Rules,1980 (G.O.Ms.No.240-F &P(FW Pen-I) Dept.dt.01-06-
1994)

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

EXCESS PAYMENTS / DOUBLE/ FRADULENT PAYMENTS – HOW DO THEY


OCCUR

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.

1. Due to incorrect consolidation – Feeding of incorrect data in the system such


as incorrect basic pension, incorrect date of retirement/death.
Due to raising of the minimum pension to Rs.715 in RPS 1993
Minimum is Rs.370 w.e.f.1-12-89 & Rs.1275 w.e.f.1-4-99
2. Due to payment of E.F.P. beyond time limit/F.P. beyond age limit in case of
children. Non feeding /incorrect feeding of the time limit in the system or non-
maintainance of time limit watch register or non-noting of certain time limit
PPOs in the register.
3. Due to payment of inadmissible relief to FP beneficiaries who are employed in
state govt./ undertaking/local body/ or in receipt of service pension
4. Due to payment of relief of FP beneficiaries appointed on compassionate
grounds beyond 31-08-2000
Not eligible w.e.f.01-09-2000 onwards
5. Due to payment of minimum pension to each of the haft share pensions
6. Due to irregular consolidation of the pension in pay scales in which it was
authorized
7. Due to non-deduction of 1st and 2nd CVP
8. Due to payment of F.A. to service pensioners
9. Due to erroneous calculation of the arrears on account of the arrears on
account of revision of pension
10. Due to double payment of pension – Payment of F.P. twice on the same
PPOs
11. Non-recovery of the amounts advised by the A.G. from D.C. R.G
12. Non-adjustment of A.P./A.G. paid to the pensioner
13. Due to payment of F.P Instead of F.A.
14. Due to non-deduction of Income Tax

SHORT PAYMENTS – HOW THEY OCCUR

Short payments are also noticed for various reasons


1) Pension not revised to minimum
2) Pension not consolidated
3) Incorrect consolidation
4) NOTING OF INCORRECT TIME LIMIT
186
E.F.P. payable for a period of seven years from the day following the date of
death of the Government servant or upto the date of wioch he attains 65 years of
aged had he been alive.
Such mistakes occurred in F.P. cases of retirement on medical grounds.
5) Delayed restoration in C.V.P. G.O.Ms.No.44

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

2. There is onerous responsibility on you (Treasury Staff). Generally you cannot be


popular. It is because you cannot admit the claims made by one and all. You reject
certain claims which are not in accordance with the rules and pass others which are
in accordance with the rules. That is how you are discharging your responsibilities to
see that no over spending occurs. Your are thus keeping a hold on the ways and
means position of the state. There is no need for you to be afraid that you are
becoming unpopular in the discharge of your duties

- J Vengal Rao, Chief Minister

3. Among the Departments which came into close touch with the public, The
Treasuries and Accounts Department can easily be reckoned as one.

- P Ranga Reddy, F.M.

4. Audit might be a necessary evil, but in Parlimentary democracy it was a vial


necessity.

- S Ranganadhan, Comptroller and Auditor General.

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

8. Treasury Administration leaves much to be desired in the matter of Office


accommodation, staffing, training, supply of adequate printed forms etc The
cumulative effect of inadequancies in these respects has contributed much to the
deficiencies in the functioning of the treasuries.
- 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.

- Task Force Committee

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.

12. The Treasury Personnel should act as guardians of Government Money.


- M.A.Chalam,D.T.A.

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

4 Vijaya Health Care Centre, 8-2-


86 Kumariguda, Near Passport Multi
Office, Secunderabad. HYDERABAD

5 Satya Kidney Centre,


Street No.4, Himayathnagar, Opthamology
Hyderabad. HYDERABAD

6 New Life Hospital, Kamal Multi


Theatre Complex,
Chaderghat, Hyderabad. HYDERABAD

7 Rukku’s Save-in-Smile Dental


Cosmetic and
Dental Speciality Hospital, HYDERABAD
Barakatpura,
Hyderabad.
8 Indo-American Cancer, Cancer
Institute & Research
Centre, Banjara Hills, HYDERABAD
Hyderabad.
9 Kalyani Dental Hospital, Dental
Dentistry & Implant Centre,
Opp. Green Park Hotel, HYDERABAD
Begumpet, Hyderabad.
10 Care Hospital (A unit of Multi
Quality Care India Ltd.)
Banjara Hills, Hyderabad. HYDERABAD

11 Geeta Multi Speciality Multi


Hospital, Secunderabad.
HYDERABAD
189
12 Hyderabad Kidney & Multi
Laproscopic Centre,
Judges Colony, Malakpet, HYDERABAD
Hyderabad.
13 Premier Hospital, Masab Tank, Multi
Humayun Nagar,
Mehdipatnam, Hyderabad. HYDERABAD

14 Yashoda Hospital, Multi


Secunderabad.
HYDERABAD

15 American Institute of Dentistry, Dental.


Besides Chermas
8-3-944/12/4, Ameerpet, HYDERABAD
Hyderabad.
16 Heritage Hospital, 6-3-907/2 Multi
Somajiguda, Hyderabad.
HYDERABAD

17 SVS Dental Hospital, Opp. Dental


Bata R.P.Road,
Secunderabad. HYDERABAD

18 Asian Institute of Gastroenterological


Gastroenterology, Somajiguda ,
Hyderbad. HYDERABAD

19 Global Hospitals, Banjara Hills, Multi


Hyderabad.
HYDERABAD

20 Kamineni Hospitals, L.B. Multi


Nagar, Hyderabad.
HYDERABAD

21 Mythri Multi Speciality Multi


Hospitals, Ameerpet,
Hyderabad. HYDERABAD

22 Sai Krishna Super Speciality, Multi


Neuro & Trauma Hospital,
Kachiguda, Hyderabad. HYDERABAD

23 Care Hospital(Quality Care Multi


India Limited) Exhibition Road,
Nampally, Hyderabad. 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

26 Rainbow Children Hospital, Pediatric


Banjara Hills, Hyderbad. Specialization.
HYDERABAD

27 Ram Hospital, Shapur Nagar, Multi


IDA Jeedimettla
Hyderabad – 500 055 HYDERABAD

28 Sai Vani Hospital (A unit of Multi


Lakshmi Jaya Hospitals Ltd.
Opp. Indira Park, Domalguda, HYDERABAD
Hyderabad.
29 Sigma Hospital, (A Unit of Multi
D.B.R. Hospital Pvt. Ltd.35,
S.D. Road, Secunderabad.) HYDERABAD

30 Smiline Dental Hospital, Main Dental.


Road, Ameerpet, Hyderbad.
HYDERABAD

31 Global Hospitals(A unit of Multi


Ravindranath GE Medical
Association Pvt. Ltd.) Lakadi- HYDERABAD
Ka-Pool, Hyderabad.
32 Soumya Multi Speciality Surgical Oncology
Hospital, Karkhana, & Obst.& Gynec.
Secunderabad. HYDERABAD

33 Woodlands Hospital, Multi


Barkatpura, Hyderabad.
HYDERABAD

34 Yashoda Super Speciality Multi


Hospital, Somajiguda,
Hyderabad. HYDERABAD

35 ARK Hospital, Kukatpally, Medical & General


Hyderabad. Surgery Obstetrics
& Gynecology and HYDERABAD
Pediatrics.

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

38 Remedy Heart Institute (A unit Multi


of Remedy Hospital Ltd.) Opp.
TTD, Himayatnagar, HYDERABAD
Hyderabad.
39 Yahsoda super Speciality Multi
Hospital ( A unit of Datta
Chandra Construction & HYDERABAD
Hospital Pvt. Ltd.) malakpet,
Hyderabad.
40 FMS Dental Hospital, Dental.
Aiyatnagar Plaza, Bank Street,
Koti, Hyderabad. HYDERABAD

41 Life Hospitals (A unit of Sai Multi


balaji Health Care) Shivam
Road DD Colony, Hyderabad. – HYDERABAD
500 007
42 Maxivision Laser Centre Pvt. Ophthalmology
Ltd. Begumpet, Hyderabad.
HYDERABAD

43 Pragna Children’s Hospital, 6- Pedeatric


3-347/22/B/1, Dwarakapuri Specialization.
Colony, Near Sai Baba Temple, HYDERABAD
Punjagutta, Hyderabad.
44 R.K. Super Speciality Dental Dental.
Hospital, Andhra Bank
Complex, Kothapet Cross HYDERABAD
Roads, Hyderbad.
45 Remedy Hospitals, Road.No.4, Multi
KPHB Colony Kukatpally,
Hyderabad. – 500 072 HYDERABAD

46 Krishna Children’s Hospital( A Paediatric


Unit Ashwik Hospital Pvt. Ltd.)
Niloufer Hospital Road, OPP- HYDERABAD
Hanuman Temple,
Lakdikapool, Hyderabad. -06
47 Aditya Hospital, 4-1-16, Multi
Boggulakunta, Tilak Road,
Abids, Hyderabad. HYDERABAD
192
48 Alpha Hospitals, 23—863, Multi
Near MCH Swimming Pool,
Moghalpura, Hyderabad. HYDERABAD

49 Apollo Hospital, Jublee Hills, Multi


Hyderabad.
HYDERABAD

50 L.K. Hospitals Pvt. Ltd.,4-159 Multi


& 4-172, Maruthi Nagar
Malkajgiri, Ranga Reddy HYDERABAD
District.
51 Remedy Hospitals, Ferozguda, Multi
Balanagar, Hyderabad.
HYDERABAD

52 Sharavana Hospitals, 5-3-847, Multi


Mozamjahi market, Hyderabad.
HYDERABAD

53 Sri Sai Kidney Center, (A unit Kidney.


of Twin cities Kidney Centre
Pvt. Ltd.) 7-1-59/4/8, Near Lal HYDERABAD
Bunglow, Ameerpet,
Hyderabad.
54 A.P.Super Speciality Dental
Hospital Pvt. Ltd. Road.No.2, Dental
Banjara Hills, Hyderbad. HYDERABAD

55 City Super Speciality Dental Dental.


Hospital, Shobha Pavani
Complex, 1st Floor, Vidya HYDERABAD
Nagar, Hyderabad.
56 Dr. J.S.R. Dental Health Dental.
Speciality, 1-128, Surya
Towers, Bhavani Nagar, HYDERABAD
Malkagiri, Hyderabad.
57 Nightingale Hospital, 17-1- Multi
383/N.S./3&4, Opp. Amber
Biscuit Factory, Nagarjuna HYDERABAD
Sagar Road, Hyderabad.
58 KNM Smile Dental Hospital, Dental.
104, Sai Towers, Beside
Kalaniketan, Main Road, HYDERABAD
Dilshuk Nagar, Hyderabad.
59 Life Kare Dental Hospital, 9-7- Dental.
83/1, Sri Laxmi Complex,
Maruthi nagar, Santhosh Nagar, HYDERABAD
Hyderabad – 500 059
193
60 Sridhar Super Speciality Dental Dental.
Hospital, Opp. Gold Spot,
Ameerpet, Hyderabad. HYDERABAD

61 Wockhardt Hospitals, 4-1-1227, Multi


King Koti Road, Abids,
Hyderabad – 500 001. HYDERABAD

62 Madhava Nursing Home, 43, Multi


Sarojini Devi Road,
Secunderabad. HYDERABAD

63 Mediciti Hospital, 5-9-22, Multi


Secretariat Road, Sarovar
Complex, Hyderabad. – 63 HYDERABAD

64 Diacon Diabetes Speciality Multi


Centre & Diagnostics, VV’s
Vintage Boulavard, 1st Floor, HYDERABAD
H.No.6-3-1093, Rajbhavan
Road, Somajiguda, Hyderabad.
65 Meena Hospital, Sai Ranga General Surgery,
Towers, Thukaram Gate, North Medical OBG Ent.
Lallaguda, Secunderabad – 17 & urology. HYDERABAD

66 Challa Hospital, 7-1-71/A/1, Multi


Dharam Karan Road,
Ameerpet, Hyderabad. HYDERABAD

67 Smt. Bhagwan Devi Hospital, Multi


21-7-191, Mama Jumia Pathak
charkaman, Hyderabad. – 500 HYDERABAD
002
68 Vasavi ENT & cancer Institute, ENT
6-1-91, Opp.Meera Theatre,
Lakdikapool, Hyderabad – 500 HYDERABAD
004
69 Apollo DRDO Hospital, Multi
Kanchanbagh, Secunderabad.
HYDERABAD

70 Apollo Hospital, Vikrampuri, Multi


Secunderabad.
HYDERABAD

71 Hope Childrens Hospital, 5-9- Paediatric


24/81, Lake Hills Road,
Basheerbagh, Hyderabad – 63 HYDERABAD

194
72 Sai Bhavani Super Speciality Multi
Hospital, Main road, Shapur
Nagar, Jeedimetla, Hyderabad. HYDERABAD

73 Siri Dental Clinic, Dental.


Narayanguda, Hyderabad.
HYDERABAD

74 Aswini Dental Hospital, 143-A Dental.


Block, Aditya Enclave, Opp.
Saradhi Studio, Ameerpet, HYDERABAD
Hyderabad.
75 Ankith Multi Speciality Multi
Hospital, Ibrahim Patnam,
R.R.Dist. HYDERABAD

76 Chaitanya Dental Hospital, 1-1- Dental.


230/33 Jyothi Bhavan,
Chikkadpally, Hyderabad. HYDERABAD

77 Dilsuknagar Superspeciality, Dental.


Dental Hospital, Singiri
Complex, Dilsukhnagar, HYDERABAD
Hyderabad.
78 Lotus Children’s Hospital, Pediatric
Lakdikapool, Hyderabad. Specialization.
HYDERABAD

79 Udai Clinic Orthopedic Center, Orthopedics


Chappal Road, Hyderabad.
HYDERABAD

80 Aravind Eye Hospital and lasic Ophthalmology.


Center, Santhosh Nagar
Colony, Mehdipatnam, HYDERABAD
Hyderabad.
81 Medivision Eye and Helath Ophthalmology
Care Center, Indira Sadan,
Humayun Nagar, Main Road, HYDERABAD
Hyderabad.
82 Vivekananda Hospital, Multi
Greenlands Road, Begumpet,
Hyderabad. HYDERABAD

83 Vasavi Medical and Research Multi


Center, 6-1-91, Opp.Meera
Theatre, Khairatabad, 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

86 Hyderabad Nursing Home Pvt. Multi


Ltd. Basheerbagh, Hyderabad.
HYDERABAD

87 Clear Vision Eye Hospital, 3-6- Ophthalmology


272, Opp. Telugu Academy,
Himayatnagar, Hyderabad. HYDERABAD

88 Dr. Vivekananda Reddy’s Dental.


Dental Hospital Multi
Speciality and Implant Center, HYDERABAD
Dilsukhnagar, Hyderabad.
89 Partha Dental Hospital and Dental.
Research Center, Next to T.T.d.
Kalyanamandapam, Liberty HYDERABAD
Center, Himayathnagar,
Hyderabad.
90 Nihar Orthopedics and Multi Orthopedics.
Speciality Hospital, 8-3-214/2,
Murthy Mansion, Srinivas HYDERABAD
Nagar, Ameerpet, Hyderabad.
91 Aruna Hospital, Road No.4, Ophthalmology.
Chandrapuri Colongy, L.B.
Nagar, Hyderabad. HYDERABAD

92 Balaji Hospital, Multi


Plot.No.34,34/A, N.C.L. South,
Pet Basheerabad, Medchal HYDERABAD
Road, Secunderabad.
93 C.C. Shoroff Memorial Multi
Hospital, Barakatpura,
Hyderabad. HYDERABAD

94 Ashwini Speciality Dental Dental.


Hospital, Humayan Nagar,
Hyderabad. HYDERABAD

95 Seha Hospital, Lakdipool, Multi


Hyderabad.
HYDERABAD
196
96 Goodwill Kidney and surgical Kidney
Center, Opp. Khaja Mansion
Masab Tank Road, Hyderabad. HYDERABAD

97 Mythri Hospital, Chanda Multi


Nagar, Hyderabad.
HYDERABAD

98 Himabindu Multi Speciality Multi


Hospital, Vinay Nagar, Sagar
Road, Santhoshnagar, HYDERABAD
Hyderabad.
99 Innova Children ‘s Heart Pediatric
Hospital, PVt. Ltd. 12-5-30, Specialization.
White House, Tarnaka, Moulali HYDERABAD
Road, Secunderabad.
100 Kamala Hospital, Kamala Multi
Complex, Chandna Brother’s
Center, Dilsukhnagar, HYDERABAD
Hyderabad.
101 Susheela Hospitals, 8-3-667/1, Multi
Engineers Colony, Yousufguda
Road, Near K.K. Towers, HYDERABAD
Hyderabad.
102 Star Hospitals, Road No.10, Multi
Banjara Hills, Hyderabad.
HYDERABAD

103 Kamineni Hospitals, Basheer Multi


bagh, Hyderabad.
HYDERABAD

104 Prime Hospitals, Plot.No.4, Multi


Mytri Vihar, Behind
Mytrivanam Buildings, HYDERABAD
Ameerpet, Hyderabad.
105 Global Dental Hospital, Vajra Dental.
Residency, Ground Floor,
Musheerabad, Hyderabad. HYDERABAD

106 A.V.R. Dento – Facial Hospital, Dental.


Street No.8 Habshiguda,
Hyderabad. HYDERABAD

107 Raghavendra Hospital, Opp. Multi


Round Building, E.C.I.L. Cross
Roads, 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

112 Prime Hospitals, Road.No.1, Multi


KPHB Colony, Kukatpally,
Hyderabad. HYDERABAD

113 Suhas Multi Speciality Dental Dental.


Hospital, 142&143, 1st Floor,
Navketen Complex, Opp. Clock HYDERABAD
Tower, S.D. Road,
Secunderabad.
114 Aware Global Hospitals, 8-16- Multi
01, Sowbhagya Nagar, Sagar Specialization.
Road, Lingoliguda, HYDERABAD
Saroornagar, Hyderabad.
115 Dr. Ramayya’s urology, Specialization.
Nephrology Institute &
Hospital Pvt. Ltd. Adg new HYDERABAD
MLA quarters, Bahseerbagh,
Hyderabad.
116 Balaji Eye Care & Laser Ophthalmology.
Center, 1st Floor, 6-3-788/32,
Durga Nagar Colony, Opp. HYDERABAD
Chandana Bros. Ameerpet,
Hyderabad.
117 Bhimavaram Hospital, J.P. W.G.DISTRICT
Road Multi
Bhimavaram
118 Vamshi Multispeciality Dental Dental. W.G.DISTRICT
Hospital, 102-104, 1st Floor,
Agraj Plaza, Main Road,
R.R.Pet, Eluru, W.G.District.
119 Jnanananda Ophthalmic Ophthalmology. W.G.DISTRICT
Institute, Bhimavaram,
198
W.G.District.
120 Alluri Sitarama Raju Academy Multi W.G.DISTRICT
of Medical Sciences and
Hospital, N.H.5, Malkapuram,
Eluru, west Godavari District.
121 Vijaya Hospital R.R.Pet Eluru Ophthalmology. W.G.DISTRICT

122 Help Hospital, MG Road, Multi KRISHNA


Vijayawada. DISTRICT

123 City Cardiac Research Center Cardiac KRISHNA


Ltd.,Ring road, Near ITI Specialization. DISTRICT
College, vijayawada – 520 008
124 Nagarjuna Hospitals, Kanuru, Multi KRISHNA
Vijayawada – 7 DISTRICT

125 Sibar Charitable Trust (Cancer Cancer KRISHNA


Hospital), Governerpet, DISTRICT
Vijayawada.
126 Usha Cardiac Centre, Labbipet, Cardiac KRISHNA
M.G. Road, DISTRICT
Vijayawada.
127 Pinamaneni Care Hospital, Multi KRISHNA
Siddhartha Nagar, Vijayawada. DISTRICT

128 SVR Neuro Hospital (A Unit of Multi KRISHNA


SVR Neuro & Trauma Super DISTRICT
Speciality Hospital Pvt.
Ltd.M.G.Road, Vijayawada.)
129 Andhra Hospitals, CVR Orthopedics, KRISHNA
complex, Prakasam Gastroenterology, DISTRICT
Road Vijayawada. General Medicine,
General Surgery,
Psychiatry.
130 Vijetha Hospital ( A unit of Multi KRISHNA
Vijetha Health Care and DISTRICT
Research Centre Pvt. Ltd.)
SuryaRaopet Eluru Road,
Vijayawada.
131 Global Medical Centre(A unit Multi KRISHNA
of Andhra Health Diagnostic DISTRICT
Services Ltd.) 27-39-1, MG
Road, Vijayawada – 520 002
132 MVS Accident Hospital, Orthopedics KRISHNA
Suryaraopet, Vijayawada. DISTRICT

133 Heart Care Centre, Dornakal Cardiac KRISHNA


Road, Near Andhra Bank, DISTRICT
Suryaraopet, Vijayawada.

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

142 City Cancer Center, 33-25-33, Cancer. KRISHNA


Ch. Venkata krishnaiah Street, DISTRICT
Suryaraopeta, Vijayawada.
143 Chaitanya Eye Hospital, Ophthalmology. KRISHNA
Tikkilli Road, Near Siddhartha DISTRICT
Arts College, Mogalrajpuram,
vijayawada.
144 Trust Hospitals, Gunttikonda Orthopedics. KRISHNA
Gopal Rao Street, Kalanagar, DISTRICT
Near benz Cirlce, Vijayawada.
145 Singari E.N.t. Hospital and E.N.T. KRISHNA
Research Center Pvt. Ltd. 29-9- DISTRICT
54, Govindarajulu naidu Street,
Suryaraopet, Vijayawada.
146 Nalluri Nursing Home, Multi Prakasham district
Kothapatnam Road, Ongole,
Prakasham district
147 Sri Yamini Dental Clinic, Dental. Prakasham district
sundaraiah Bhavan Road,
Ongole, Prakasam District.
148 Rohini Medi care(Pvt.) Limited Multi Warangal
Subedari, Hanamkonda – 506
001, Warangal
149 St. Ann’s Hospital, Multi Warangal
200
Fathimanagar, Kazipet,
Warangal.
150 Sharat Laser Eye Hospital, Ophthalmology Warangal
D.No.3-1-119, kakatiya colony
Alankar circle, Hanamkonda,
Warangal Dist.

151 Life Line Hospitals, 2-4-152, Multi Warangal


Ram Nagar, Hanmakonda,
Warangal district.
152 Warangal Hospitals, 11-23-890, Multi Warangal
Narasampet Road, Pochamma
Maidan, Warangal.
153 Balaji Hospital, Opp. Ram Orthopedics. Warangal
Laxman Theater, S.V.N. Road,
Warangal.
154 Satya Hospital, Near Laxmi Orthopedics. Warangal
Talkies, JPN Road, Warangal.
155 Laxmi Narasimha Hospital, Obstt. And Gynec. Warangal
Nayeem Nagar,
Hanumankonda, Warangal.
156 Aditya Hospital, Opp. Police Genl. Surgery. Warangal
Parade Grounds
Bus Stop, Near Petrol Pump,
Hanumankonda, Warangal.
157 Sri Sharanya Nursing Home Obstt. And Gynec Warangal
and Critical Care Center,
Hanumankonda, Warangal
158 Kakathiya Super Speciality Dental Warangal
Dental Hospital, Hanumakonda,
Warangal
159 Kalyani Hospital, 6-1-69, Multi Warangal
Stadium Road, Hanumakonda,
Warangal
160 Prithvi Hospital, 1-7-696, Cardiology Warangal
Subedari, Hanumakonda,
Warangal.
161 Jayalakshmi Hospitals, 9-5-15, Obst. Warangal
J.P.N. road, Warangal.
162 Sai Srinidhi Maternity Nursing O.B.G. Warangal
Home, 11-3-1037/1, Opp.
Abnus Function hall,
L.B.Nagar, Warangal
163 Amrutha Children Nursing Pediatric Warangal
Home, 5-10-15, Kishanpuram Specialization.
Hanumkonda, Warangal
District.

164 Aravind Nethralaya Meenakshi Ophthalmology,


Diabetes and Endocrinology Endocrinology.
201
and super Speciality Hospital, Nellore
Swathantra park Street Gandhi
Nagar, Nellore
165 Aravind Kidney Centre, Various Kidney Nellore
15/402, Brindavanam, Main Diseases.
Road, Nellore.
166 Modern Eye Hospital & Ophthalmology Nellore
Research Centre 16-11-101,
Beside Venkataramana Hotel
Lane Pogathota, Nellore – 524
001
167 Ravi Institute of Child Health( Paediatric. Nellore
RICH Hospitals) 16-11/131,
kasturidevi Nagar, Pagathota,
Nellore.
168 Bollineni Ramanaiah memorial Multi Nellore
Hospital, Ambuja Centre,
Durgamitta, Nellore.
169 Narayana Medical College, and Multi Nellore
Hospital, Chinta Reddy Palem,
Nellore.
170 Bollineni Eye Hospital, and Ophthalmology Nellore
Research Center, Dargametta,
Nellore.
171 Bollineni Ramanaiah Memorial Dental. Nellore
Hospital, Pvt.Ltd.(Dental
Department) Ambuja Centre,
Durgamitta, Nellore.
172 Vijaya Hospital, Raghava Cine Urology. Nellore
Complex Road, Pogathota,
Nellore.
173 Narayana Dental College and Dental. Nellore
Hospital, Nellore.
174 Anasuya Institute of medical Genl.Medicine, Nellore
Sciences, Pogathota, Nellore. Genl. Surgery,
Orthopedics and
OBG.
175 Kandukuri Hospitals, Vishnava Genl. Medicine, Nellore
Street, Kavali, Nellore, Dist. Genl. Surgery,
Orthopedics and
OBG.
176 Care Super Speciality Hospital, Dental. Nellore
16-11/72, Pogathota, Nellore.
177 Dr. Konda Reddy Dental Dental. Nellore
Hospital, 16/749, Shankara
Agraharam, Nellore.

178 Indian Red Cross Society, Red Oncology. Nellore


Cross Road, Near Vegetable
Market, Nellore.
202
179 Trident Multi Speciality Dental Dental. Nellore
Hospital, 16/569, Gandhi nagar,
Pogathota, Nellore.

180 Sri Durga Hospital and Brain Genl. Medicine Nellore


Center, 15/266 Brundavanam, Genl. Surgery,
Nellore. Neuro
Surgery OBG and
Orthopedics.
181 Apama Hospitals, 16/2884, Multi Nellore
Somasekharapuram, Nellore.
182 Jayabharath Hospital, 16/2884, Multi Nellore
Somasekharapuram, Nellore.
183 K.M. Dental Hospitals, Global Dental. Nellore
Nagar, Munbai Road,
Buchireddy Palem, Nellore.
184 Madurai Netrayala, 16-02-280, Ophthalmology. Nellore
Beside Market, Gandhi Nagar,
Pogathota, Nellore.
185 Indira Multi Speciality Dental Dental. Nellore
Hospital, 16-2-307, Near
Sunday Market, Subrahmanya
Swamy Temple street,
pogathota, Nellore.
186 DNR Advanced Dental Dental. Nellore
Hospital, 16-2-149, Pogathota,
Nellore.
187 Surya Nurshing Home, Opp. Multi
Mission Hospital, karimnagar. KARIMNAGAR
188 Medwin General Hospital, Multi KARIMNAGAR
Manakamma Thota,
Karimnagar.
189 Amrutha Nursing Home, Multi KARIMNAGAR
Besides Civil Hospital
Karimnagar.
190 Sivarama Hospitals, Opp. Multi KARIMNAGAR
Rajarajeswari,
Kalyanamandapam,
Karimnagar.
191 Sri Venkata Dental Hospital, Dental. KARIMNAGAR
Behind Civil Hospital, Behind
Civil Hospital, Karimnagar.
192 RENEE Hospital, Near old Genl. Medicine, KARIMNAGAR
Employment Office, Genl. Surgery,
Karimnagar. Orthopedics and
OBG.
193 Surya Nurshing Home, Opp. Multi KARIMNAGAR
Mission Hospital, karimnagar.
194 Venkateswara Kidney Center, Multi KARIMNAGAR
Ambedkar Road, Karimnagar.
203
195 Chelmada Ananda Rao Institute Multi KARIMNAGAR
of medical Sciences,
Karimnagar.
196 Pavani Eye Hospital and YAG Ophthalmology KARIMNAGAR
Laser Center, Ashoknagar,
Jagityal, Karimnagar.
197 Dr. Bhoom Reddy’s Hospital, Multi KARIMNAGAR
Civil Hospital Road,
Karimnagar.
198 AVPR Super Speciality Dental Dental. KARIMNAGAR
Hl.,1-1-191, Tahasil
chowrastha, jagityal,
karimnagar District.
199 Apollo Nursing Home, 3-3-96, Multi KARIMNAGAR
Civil Hospital Road,
karimnagar.
200 Sri laxmi Super Speciality Dental. KARIMNAGAR
Dental Hospital, 3-1-343,
beside Old Employment Office,
Dr. Ambedkar Road,
Karimnagar.
201 Sri Rama Multi Speciality Multi KARIMNAGAR
Hospital, Jummikunta
Karimnagar District.
202 Sri Laxmi Nursing Home, Multi KARIMNAGAR
Jagitial, Karimnagar District.
203 Dr. Lakshman’s Institute of Orthopedics, KARIMNAGAR
Orthopedics, C.V.R.N. Road, Surgical Gastro
Enterology, Plastic
karimnagar. Surgery, OBG.,
Urology, Neuro
Surgery, Genl. Surgery
and Anaesthesiology.
204 Prathima Institute of Medical Multi. KARIMNAGAR
Sciences, Naganoor Road,
Karimnagar.
205 Pavani Eye Hospital and YAG Ophthalmology KARIMNAGAR
Laser Center, Ashoknagar,
Jagityal, Karimnagar.
206 Dr. Bhoom Reddy’s Hospital, Multi KARIMNAGAR
Civil Hospital Road,
Karimnagar.
207 Chelmada Ananda Rao Institute Multi KARIMNAGAR
of medical Sciences,
Karimnagar.

208 Venkateswara Kidney Center, Multi KARIMNAGAR


Ambedkar Road, Karimnagar.
209 RENEE Hospital, Near old Genl. Medicine, Genl. KARIMNAGAR
Employment Office, Surgery, Orthopedics
and OBG.
Karimnagar.
204
210 Sivarama Hospitals, Opp. Multi KARIMNAGAR
Rajarajeswari,
Kalyanamandapam,
Karimnagar.
211 Sri Venkata Dental Hospital, Dental. KARIMNAGAR
Behind Civil Hospital, Behind
Civil Hospital, Karimnagar.
212 Amrutha Nursing Home, Multi KARIMNAGAR
Besides Civil Hospital
Karimnagar.
213 Medwin General Hospital, Multi KARIMNAGAR
Manakamma Thota,
Karimnagar.
214 Viswa Bharati Super speciality Multi
Hospital, Gayatri Estates, Kurnool.
Kurnool.
215 Gowri Gopal Hospitals Pvt. Multi Kurnool.
Ltd. Kurnool
216 Sri Vijaya Durga Cardiac Cardiac Kurnool.
centre, 46-728-C, Specialization.
Budhawapet, Kurnool.
217 GVR Childrens Hospital, Paediatric. Kurnool.
43/48, 2nd Lane, N.R.pet,
Kurnool – 518 004
218 Kurnool Heart & Brian Centre, Kurnool.
43-1-1, k-B-4, Sapthagiri Heart & Brian
Nagar, A- Camp Extension,
Near New Ayyappa Swamy
Temple, Kurnool
219 Padma Chandra Super Multi Kurnool.
Speciality Hospital,
Budhawarpet, Kurnool.
220 R.R. Hospitals, 40-304-10, Multi Kurnool.
Bhagya Nagar, Kurnool.
221 Shri Ashwini Hospital, Gayatri Multi Kurnool.
Estates, Kurnool
222 C.N. Hospitals, Birla Multi. Kurnool.
Compound, B-Camp, Kurnool.
223 Susheela Netralaya, Ophthalmology. Kurnool.
Budhvarpet, Kurnool.
224 Aayushman Hospital, Multi Kurnool.
Srirangam Street, Near
Venkateswara Colony,
Kurnool.
225 Amma Hospital, Madhava Multi Kurnool.
Nagar, Beside Siva
Ramalayam, Nandyal Road,
Kurnool.
226 Venkata Sai Multi Speciality Dental. Kurnool.
Dental Hospital, Gandhi Nagar,
205
Kurnool.
227 Vijaya Hospital, Revenue Multi Kurnool.
Colony, Nandyal Road,
Kurnool
228 Swamy Super Speciality Ophthalmology Kurnool.
Netrayalam, Naidyal, Kurnool.
229 Vinod Dental Super Speciality Dental. Kurnool.
Hospital, 46-679, 1st Floor,
Beside Hotel Laxmi Nivas,
Budhvapet, Kurnool
230 The A.J. Multi Speciality Dental. Kurnool.
Dental Hospital, Shop.No.2&3,
Gayathri Enclave, Gayathri
Estate Main Road, Kurnool.
231 Madhumani Nursing Home, ENT, OBG& Kurnool.
Balaji Complex, Nandyal, Orthopaedics.
Kurnool District.
232 Lalitha Super Specialty
Hospital Heart & Brain Centre, Multi Guntur
Gowrisankar Theatre Road,
Kothapet, Guntur
233 Amaravathi Institute of Medical Multi Guntur
Science Pvt. Limited Kothapet,
Guntur.
234 NRI General Hospital, Multi Guntur
Chinakakani, guntur District.
235 Karumuri Hospitals, D.No.13- Cardiac. Guntur
1-13, Main Road, Guntur – 522
001
236 Health Hospitals Prakasam Multi Guntur
Road, Tenali – 522 201 Guntur
District.
237 Sri Sai Hospitals, 5/2, Multi Guntur
Arundalpet, Guntur-522 002
238 Aswini Hospital, Near RTC Urology Guntur
Bus Stand Mangalagiri Road, Nephrology.
guntur
239 Vijaya Eye Hospital, 5-8-104, Ophthalmology Guntur
lakshipuram, guntur
240 E.N.T. Nursing Home, E.N.T Guntur
Bhagathsingh Statue Center,
Kothapet, Guntur.

241 Balaji Cancer Center, Gowri Cancer. Guntur


Sankar Theatre Road, Kothapet,
guntur
242 Sanjivi Orhtopedic and Physio Orthopedic. Guntur
Therapy Center, laxmipuram
Main Road, Guntur.
243 Amulya Nursing Home, Orthopedics. Guntur
206
Narasaraopet, Guntur district.
244 Sudarsini Eye Hospital, Ophthalmology. Guntur
Kothapet, Main Road, Guntur.
245 St. Joseph’s General Hospital, Multi Guntur
Opp. A.C. College, Main Road,
Guntur
246 Manipal Super Speciality, Cardiac Guntur
Tadepally, Guntur District.

247 Dr. Anji Reddy Multi E.N.T. Guntur


Speciality Hospital, Pvt.
Ltd.16-687, Main Road,
Piduguralla, Guntur.
248 Sibar Institute of Dental Dental. Guntur
Sciences, Takkellapadu,
Guntur.
249 Guntur Dental speciality Dental. Guntur
Hospital, Beside Pallavi
complex Station Road, guntur
250 Surya Sree Hospitals Pvt. Ltd. Multi
15-14-9/1 Krishna Nagar, VISAKHAPATNAM
Maharanipeta, Vizag.
251 Sankar Foundation Eye VISAKHAPATNAM
Hospital, D.No.16-152,
Srinivasa Nagar, Simhachalam Multi
Raod,
Visakhapatnam – 533 027
252 Lazarus Hospital, Waltair, Multi VISAKHAPATNAM
Main Road,
Visakhapatnam
253 Seven Hills Hospital, Rockdale Multi VISAKHAPATNAM
Layout,
Visakhapatnam.
254 Care Hospital, Waltair Main Multi VISAKHAPATNAM
Road, Visakhapatnam.
255 Apollo Hospital, Waltair Main Multi VISAKHAPATNAM
Road, Visakhapatnam
256 Lions District 324-C1, Cancer Cancer VISAKHAPATNAM
Treatment, & Research Centre,
Seethammadhara(NE),
Visakhapatnam – 530 013
257 Partha Dental Hospital & Dental. VISAKHAPATNAM
Research Centre, Rama Talkies
Circle, Visakhapatnam
258 Vijaya Super Speciality, Dental Dental. VISAKHAPATNAM
Hospital, Opp. Rama Talkies,
C.B.M. Compound,
Viskahapatnam.
259 Queen’s N.R.I. Hospital, Multi. VISAKHAPATNAM
207
gurudwara Lane,
Seethammadhara,
visakhapatnam.
260 Indus Hospitals, 18-1-6, K.G.H. Multi. VISAKHAPATNAM
Down Road, Maharanipet,
Visakhapatnam.
261 Sri Surya Dental Hospital, 14- Dental. VISAKHAPATNAM
37-4, Krishna Nagar,
Maharanipet, Visakhapatnam
262 S.S. Dental Hospital, 17-1-23, Dental. VISAKHAPATNAM
Opp. K.G.H. Clock Tower,
Maharaipet, Visakhapatnam.

263 Manipal women and Child Multi VISAKHAPATNAM


Hospital, 18-1-3, K.G. Down,
Maharanipet, Jagadamba
Center, Visakhapatnam.
264 Subham Prema Hospital, Rama Multi VISAKHAPATNAM
Talkies Junction,
Visakhapatnam.
265 Vizag Hospital and cancer Cancer. VISAKHAPATNAM
Research Center Pvt. Ltd. 1/7
M.V.P. colony, visakhapatnam
266 Swaroop Eye Hospital and Ophthalmology.
Laser Center, 3/1176, T.B. Kadapa.
Road, Proddutur, Kadapa.
267 Bharathi Hospitals, Gandhi Ophthalmology Kadapa.
Nagar, R.S. Road, Y.M. Palli,
Kadapa.
268 Sri Satya Sai Dental Hospital, Dental. Kadapa.
6/880, Near Namesthe Road,
Shankarapuram, Kadapa.
269 Identity Multi Speciality Dental Dental. Kadapa.
Hospital and Research Center,
21/139, R.S. Road, Kadapa.
270 Sri Krishna Sahithi Eye Ophthalmology. Kadapa.
Hospital, D.NO.1/500, Smith
Road, Near Z.P. Hospital, Opp.
Y.S. Guest House, Kadapa.

271 C.S. Reddy Super Speciality, Dental. Kadapa.


Dental Hospital, I-3/271, Dr.
Prabhakar Rao, Hospital
Complex, Christian Lane,
Kadapa.
272 Partha Dental Hospital & Dental.
Research Centre, 600/44/77, Tirupathi.
P.K. Layout, Tirupathi.
273 Navya Nethralaya 2-2-349, Ophthalmology Tirupathi.
208
K.V. Layout,(Near LIC Office)
Tirupathi
274 Naveen Dental Hospital, 151- Dental. Tirupathi.
A, Sri Ram Stree, tirupathi
275 Sri Rama Devi Multi Speciality General Medicine, Tirupathi.
Hospital, T.S.82, Sairam Street, Surgery and
Tirupathi Orthopedics.
276 Srilatha Modern Eye Hospital, Ophthalmology. Tirupathi.
2-63/1, Officer’s Lane, Opp.
Municipal Office, Chittor.
277 Sneha Hospitals, 5-5-348, Urology. Tirupathi.
Sarojini Devi Layout, Old
Maternity Ruia road, Tirupathi
278 Haripriya Dantha Vaidyasala, Dental. Tirupathi.
18-1-503, V.V. Mahal Road,
Opp. Incometax Office,
Tirupathi.
279 Vision Care Clinic and Eye Ophthalmology Tirupathi.
Hospital, 6-2-88, Old Maty,
Hospital Road, Bhavani Nagar
circle, Tirupathi.
280 Care Super Speciality Dental Dental. Tirupathi.
Hospital Pvt. Ltd. Juvvalapalem
Road, Bhavani Nagar Circle,
Tirupathi.
281 Saradh Dental Hospital, 17- Dental. Tirupathi.
477, Sundaraiah Street, Chittor.
282 D.B.R. & S.K. super Speciality Multi Tirupathi.
Hospital, 18-1-505, Mask Road,
Opp. V.V. Mahal, Tirupathi
283 Sri kamakshi Sai Dental Clinic, Dental. Tirupathi.
6-2-93, Opp. Bala mandir, Old
maternity Hospital, Tirupathi.
284 Jabili Mother & Child Hospital, Multi
Beside Church, Wyra Road, Khammam.
Khammam.
285 Rohit Text Tube Bay(IVF) OBG.,Genl. Khammam.
Center, Wyra Road, Surgery, Pediatrics
Khammam. and
Anaesthesiology.
286 Spandana Hospitals Heart and Multi Khammam.
Multi Specialties, 8-1-172 and
173, Wyra Road, Khammam.
287 Syamala Hospital, 11-5-15/1, Genl. Surgery, and Khammam.
Opp. Zilla Parisahd, Wyra OBG.
Road, Khammam.
288 Sri Ram Kidney, Infertility and Urology and OBG Khammam.
Laproscopic Center, Balaji
Nagar, Wyra Road, Khammam.
289 Nagabandi Multi Speciality Dental. Khammam.
209
Dental Hospital, 11-3-91/7,
Balaji Nagar, Wyra Road,
Khammam.
290 D.B.R. Dental Hospital, Dental. Khammam.
H.No.6-2-122/1 Behind
Z.P.Khammam.
291 Hope Super Speciality Hospital, Multi Khammam.
Balaji Nagar, Khammam.
292 Paruchuri Super Speciality Dental. Khammam.
Dental Hospital, Wyra Road,
Khammam.
293 Srujan Ortho and Accident Care Orthopedics. Khammam.
Hospital, Balaji Nagar,
Khammam.
294 Baba Dental clinic, 2nd Floor, Multi Khammam.
Mediworld, 14-37-39,
Maharanipet, Visakhapatnam,
Super Speciality Hospital,
Wyra Road, Khammam.
295 Mamatha General Hospital, 5- Multi Khammam.
7-200, Giri Prasad Nagar,
Urban Mandal, Khammam
Dist.
296 M.S. Multi Speciality Dental Dental. Khammam.
Hospital, 8-2-165/8, Wyra
Road, Khammam.
297 Raju Neuro & Multispeciality Multi
Hospital and Raju Emergency E.G.DISTRICT
Hospital, 76-4-7, Gandhipuram-
II Rajahmundry
298 Swatantra Hospitals ( Multi Multi E.G.DISTRICT
Speclities) Pvt. Ltd. Near
Kambala Park, Rajahmundry.
299 Konaseema Institute of Medical Multi E.G.DISTRICT
Sciences, NH-214, chaitanya
Nagar, Amalapuram – 533201
East Godavari
300 Bollineni Heart Centre, 46-7- Cardiac. E.G.DISTRICT
47, Danvaipet, Rajahmundry
301 Apollo Hospitals, D.No.13-1- Multi E.G.DISTRICT
13, Main Road, Kakinada.
302 GSL General Hospital, NH-5, Multi E.G.DISTRICT
Lakshmi Puram, Rajahmundry
Sri Rama Dental Super Dental E.G.DISTRICT
Specialities, Opp. Danavaipet
Park Main Gate, Rajahmundry,
E.G.District.
303 Krishna Dental Cure Advanced Dental. E.G.DISTRICT
Super Speciality Dental
Hospital, 29-33-9/10, Alluri
210
Sitharamaraju Junction,
Rajahmundry
304 Akira Eye Hospital, Ophthalmology E.G.DISTRICT
Aryapuram, Rajahmundry,
E.G.District.
305 S.A.I. Hospitals, Aryapuram, Multi E.G.DISTRICT
Middle Street, Opp. Hotel
Lalitha Mahal, Rajahmundry.
306 Apex Hospitals, 75-6-23, General Surgery. E.G.DISTRICT
Prakash Nagar, Rajahmundry,
E.G.District.
307 Nayana Eye Care, 3-1-50, Ophthalmology E.G.DISTRICT
Srinagar, Bhanugudi Junction,
Kakinada.
308 Srikiran Institution of Ophthalmology. E.G.DISTRICT
Ophthalmology, Penumarthy
Road, Near Atchampeta
Institute, Kakinada,
E.G.District.
309 Asha Hospitals, Court Road, Multi
Anantapur Anantapur
310 Snehalatha Nursing Home, 13- Multi Anantapur
3510, Khaja Nagar, Opp.
Ganga Gowri Cine Complex,
Ananthapur.
311 Dr. Akbar Eye Hospital and Ophthalmology Anantapur
Laser Center, 12-3-234, 6 th
Lane, Srinagar, Ananthapur
312 Jayam Super Speciality Dental Dental. Anantapur
Hospital, Shop.No.15 and 16,
Municipal shopping Complex,
Ananthapur.
313 Preethi Nursing Home, S.L.V. Multi Anantapur
Talkies Road, Guntakal,
Ananthapur District.
314 Balaji Dental Hospital, 11-231, Dental. Anantapur
Opp. Girls Jr. college, Sai
Nagar, Ananthapur.
315 Dento Care super Speciality, Dental. Anantapur
Dental Hospital, 12-2962, Opp.
Baby Hospital, Second Cross,
Sai Nagar, Ananthapur.
316 Navata Multi Speciality, Dental Dental.
Care Centre, Nizamabad.
5-6-224 Saraswathi Nagar,
Opp. RDO, Nizamabad.
317 Vasavi Eye Hospital, 5-7-17 Ophthalmology. Nizamabad.
Khaleelwadi, Nizamabad.
318 Shiva Shree Super speciality Dental. Nizamabad.
Dental Care Hospital,
211
Padmavathi Complex, Khaleel
Wadi, Nizamabad.
319 Harsh Sai Eye Hospital, Ophthalmology. Nizamabad.
Dwaraka Nagar, Nizamabad.
320 Bombay Nursing Home, Genl.Surgery, Nizamabad.
Hyderabad Road, Nizamabad. urology, E.N.T.,
Orthopedics and
Neuro Surgery.
321 Nizamabad Super speciality, Dental. Nizamabad.
Dental Hospital, 5-6-798, 799-
Khaleelwadi, Nizamabad.
322 Sri Maithri Hospital, Multi Nizamabad.
Khaleelwadi, Nizamabad.
323 Pragati Hospital, Hyderabad Multi Nizamabad.
Road, Nizamabad.
324 Manorama Hospital, Multi Nizamabad.
Khaleelwadi Nizamabad.
325 Sri Rama Multi Speciality Dental. Nizamabad.
Dental Hospital, Gupta
Complex, Beside Municipal
Office, Kamareddy, Nizamabad
District.
326 Sanjana Palamoor Nursing Multi Mahaboobnagar.
Home, D.No.8-6-257/7,
Padmavathi Colony,
Mahaboobnagar.
327 Sai Venkata Sai Medical Multi Mahaboobnagar.
College & Hospital,
Yenugonda, Mahabubnagar-2
328 Susrutha Peoples, Hospital, Multi Mahaboobnagar.
1-4-80 C, New Town,
Opp.S.B.H.Bank, Mahaboobnagar.
329 Tirumala Nursing Home Near Multi. Vizianagaram.
RTC Complex, Vizianagaram.
330 MNR Medical College & Multi Medak District.
Hospital, Fasalwadi,
sangareddy, Medak District.
331 N.N. Speciality Dental Dental. Adilabad.
Hospital, N.H.7.Tirumala
Theatre Road, Nirmal,
Adilabad.
332 Kamineni Institute of Medical Multi Nalgonda.
Sciences and Hospital,
Sripuram, Narketpally,
Nalgonda.
333 Medi Center Super Speciality Multi Mahaboobnagar.
Hospital, 6-2-106/C, Ramagiri
Road, Nalgonda.
334 Jyothi Hospitals, 19/1350, Multi Mahaboobnagar.
Beside Anjanyea Swamy
212
Temple, Church Road,
Miryalguda, Nalgonda.
335 Frontier Lifeline(Pvt.Ltd.) Cardiology, Chennai
Chennai Cardiothoracic
Surgery.
336 Narayana Hrudayalaya, Pvt. Multi Bangalore.
Ltd. 258/A, Bommasandra Specialization.
Industrial Area, Bangalore.

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