Mode of payment of bills

As per  G.O.Ms.No.69, Dt.14.08.2019 Finance Dept.

DH/ SDH	Description	Drawl Procedure	Nature of expenditure allowed
010	Salaries	Direct credit to the bank account of the employee.	Will include Pay, Allowances in all forms, of Regular Staff for the current month. Also includes leave encashment, Leave Travel Concession and Medical Reimbursement. This object classification will also be utilized for recording expenditure on emoluments and allowances of Heads of States and other high dignitaries including sumptuary allowance. Arrears if any shall be drawn under DH 100, as per the procedure defined in the G.O. 161, from Finance & Planning, Dt.: 27.04.1991.
011	Pay
012	Allowances
013	Dearness Allowance
014	Sumptuary Allowance
015	Interim Relief
016	House Rent Allowance
017	Medical Reimbursement
018	Encashment of Earned Leave
019	Leave Travel Concession
020	Wages	Direct credit to the bank account of respective employee.	Will include Wages of Labourers appointed prior to enactment of Act.2 of 1994. Any deviation from Act.2 requires finance concurrence for payment under this HOA.
021	Part Time Contingent Employees
022	Full Time Contingent Employees
023	Daily Wage Employees
024	Hourly Wage Employees		Payment as per the norms prescribed by the Govt.
030	Overtime Allowance	Direct credit to the bank account of respective staff.	Will include Overtime and Night Duty Allowance paid to the Staff, from the departments or services, who are specifically permitted.
031	Overtime Allowance
032	Night Duty Allowance
040	Pensionary Charges	Direct credit to the bank account of the pensioner.	Will include donations to service funds and contributory provident funds in addition to payments of pensions and gratuity in all forms to Government Servants (Service & related Family Pensions), Members of Legislature, Freedom Fighters, etc. This charges however does not include social security expenditure such as old age pensions etc.
041	Pensions
042	Gratuities
043	Medical Reimbursement
050	Rewards	To the credit of bank account of recipient of the	Will cover Awards, Trophies/Mementoes and also include amount paid to Government servants only as per schemes, if any operative in Ministries/ Departments
		award/reward.
051	Rewards
052	Awards
053	Trophies/Mementoes
060	GIA Salaries	Direct credit to the bank account of the employee.	Will include pay, allowances in all forms, of Grants-in-Aid Personnel. This object classification will be utilized for recording salaries expenditure for those Grants-in-Aid personnel paid through HRMS payroll directly.
061	GIA Pay
062	GIA Allowances
063	GIA Dearness Allowance
065	GIA Interim Relief
066	GIA House Rent Allowance
067	GIA Medical Reimbursement
068	GIA Encashment of Earned Leave
069	GIA Leave Travel Concession
070	Work Charged Establishment Salaries	Direct credit to the bank account of the employee.	Will include pay, allowances in all forms, of Work Charged Establishment Personnel. This object classification will be utilized for recording salaries expenditure through HRMS payroll directly.
071	WC Pay
072	WC Allowances
073	WC Dearness Allowance
075	WC Interim Relief
076	WC House Rent Allowance
077	WC Medical Reimbursement
078	WC Encashment of Earned Leave
090	Arrear Pensions	Direct credit to the bank account of the pensioner.	Will include expenditure in respect of any arrears related to Regular Pensions for those drawing pensions under DH 040.
091	Arrear Pension
093	Arrear DA
094	Arrear IR
100	Arrear Salaries	Direct credit to the bank account of the employee.	Will include expenditure related to arrears of pay, DA and IR etc. for regular staff. For example, IR Arrears will be paid under this and the regular IR will be paid under the standard IR, viz., 100-105 is for IR Arrear and 010-015 is for regular IR payment monthly along with salary.
101	Arrear Pay
102	Arrear Allowance
103	Arrear DA
105	IR Arrear
106	Arrear HRA
110	Domestic Travel Expenses		Will cover all expenses on account of travel on duty in India including conveyance and fixed traveling allowance but excluding leave travel concessions which would be part of salaries. This will also include TA/DA to non-official members on account of travel within India. Specific items like Bus Warrants and Conveyance Allowance, where applicable, are also covered under this.
111	Travelling Allowance	Credit to the bank account of employee or travel agency.
112	Bus Warrants	Credit to the bank account of APSRTC.
113	T.A./D.A. to Non- Official Members	Credit to the bank account of Non- official member.
114	Fixed Travelling Allowance	Credit to the bank account of employee
115	Conveyance Allowance	Credit to the bank account of employee
120	Foreign Travel Expenses		Will cover all expenses on account of travel on duty outside India including deputation of Scientists abroad. This will also include expenditure on account of TA/DA to non-official members going on tour abroad.
121	Foreign Travel Expenses	Credit to the bank account of employee or travel agency.
122	TA and DA to Non Official Members	Credit to the bank account of Non- official member or travel agency.
130	Office Expenses
131	Service Postage and Telephone	Credit to the bank account of Postal department/ BSNL/Service providers.	All postal service charges, Courier Charges and Telephone charges.
133	Water and Electricity Charges	Adjust to the deposit account of respective local bodies/ Municipalities. Electricity Charges to the ERO’s bank Account	Taxes/Charges on account of Utility Payments such as Water consumption from Municipal/Local Body water connection provided to Offices and Electricity charges.
134	Hiring of Private Vehicles	Credit to the bank account of travel agency providing card on hire basis	Charges payable on account of hiring of private vehicles for official purposes.
		cars on hire basis.
135	OE - Consumables/Stationery	Credit to the bank account of Supplier/ Service Provider.	Include all stationary items and office consumables like paper, pens, file folders, cartridges, toners etc.
136	OE – Maintenance/ Minor Repairs		Includes White wash of offices, minor repairs to existing doors, windows, electrical fixtures, water pipes, drainage pipes etc.
137	OE – Administrative Expenses		Covers ordinary administrative expenses of running an office like staff welfare, office meetings etc.
138	OE – Internet Charges		Covers recurring Internet consumption charges provided to offices. Specific connections for home offices of eligible officials sanctioned are also covered.
139	OE – Mobile Services/ Call Charges		Covers recurring call charges on existing mobile phones sanctioned for official purposes.
140	Rents, Rates and Taxes	Adjust to the deposit account of respective local bodies/ Municipalities.	Covers Rates and Taxes on account of Government properties payable to tax collecting authorities and rents in respect of offices working in private buildings. It will also include lease charges for land.
		For private buildings credit to Owner’s/Lessor’s
141	Rents, Rates and Taxes	bank Account.
150	Royalty	Payments to the actual agent.	Includes all expenditure towards Royalty charges.
151	Royalty
160	Publications	Credit to the bank account of Supplier/ Service Provider/agent.	Includes expenditure on printing of office codes, manuals and other documents but will exclude expenditure on printing of publicity material. Also includes discount to agents on sale of publications. Additionally, purchase of Books, Magazines, and periodicals for office
161	Publications		use is also covered under this.
162	Purchase of Books, Magazines and Periodicals
170	Training
171	Training/Course Fees	Credit of PD account of the training institution. In case of external training institute, credit to the bank account of that institution is allowed	Covers the fee payable to training institutes/agency/body.
173	Honorarium to Trainers/Payment to Trainer	Credit to the bank account of trainer.	Covers Honorarium payable to trainers including conveyance charges, if any.
174	Meetings/Workshops Expenses	Credit to the Service Provider/ Supplier.	Expenditure in connection with Meetings/ Workshops like refreshments, Venue charges, Video Conference hall charges etc. are covered
175	Departmental Training Programs to Employees	Credit to the Service Provider/ Supplier	Expenditure in connection with departmental trainings like refreshments, Venue charges, Video Conference hall charges etc.
176	Department Training programs to non- employees	Credit to the Service Provider/ Supplier	Expenditure in connection with departmental trainings imparted to Non-employees, like on-going training to Farmers by Agriculture department etc. are covered.
177	Exposure Visits	Credit to the Service Provider/ Supplier	Covers expenditure related to organizing exposure visits.
200	Other Administrative Expenses
201	Conferences, Seminars	Credit to the Service Provider/ Supplier	Expenditure in connection with conferences and seminars like working lunch, refreshments, Venue charges etc.
202	Functions & Events	Credit to the Service Provider/ Supplier	Covers expenditure in connection with Government functions and Events like sports meet etc. sports meet etc.
203	Hospitality & Entertainment	Credit to the Service Provider/ Supplier.	Covers expenditure related to booking of hotel rooms, guest houses and entertainment charges of guests. Departmental canteen, if any, expenditure is also covered.
204	Protocol Expenses for Dignitaries	Credit to the Service Provider/ Supplier	Covers the protocol expenses in connection with visit of dignitaries to the state.
205	Accommodation &Travel (Non- employees)	Credit to the Service Provider/ Supplier.	Covers the expenditure in connection with accommodation provided to dignitaries visiting Andhra Pradesh including Travel arrangements cost made
206	Investigation Expenses	Credit to the Service Provider/ Supplier or Adjustment to department PD Account	Covers any investigation charges – either done internally or externally.
207	Medical Expenses (Non- Employees)	Credit to the Service Provider/ Supplier.	Covers the medical expenses reimbursed to Non-employees, in cases where Government is liable to cover this expense.
210	Supplies and Materials
211	Materials and Supplies	Credit to the Service Provider/ Supplier.	Materials and supplies not covered under any other DH.
212	Drugs and Medicines		Covers the cost of Drugs and medicines procured for supply to hospitals
213	Purchase of Office Hardware & Peripherals		Covers the procurement of all Computer hardware and also items such as TV, Fax Machine, Printer, Refrigerator etc. Also, purchase of
			peripherals such as key board, mouse, LCDs is included.
214	Fee of Software Licenses		Covers the one time procurement of software licenses.
215	AMC Charges – Hardware		AMC charges for maintenance of computer hardware and other devices.
216	AMC Charges – Software		AMC charges for maintenance of existing computer software.
217	Purchase of Furniture & Fixtures		Covers procurement of Furniture and Fixtures for official purposes.
218	Transportation of Materials		Will include expenditure incurred towards transportation of material to
219	Software Development		Costs include the expenditure in connection with software development, where the Govt. will hold the product eventually. Does not include implementation/ customization of a pre-packaged solution.
220	Arms and Ammunition
221	Arms and Ammunition	Credit to the bank account of vendor.	Covers the cost of Arms and Ammunition of Police and other Para Military establishment
230	Cost of Ration/Diet Charges
231	Diet Charges	Credit to the bank account of Supplier.	Diet charges to patients in hospitals and dispensaries, students in hostels and schools and prisoners in prisons.
232	Cooking Charges	Credit to the bank account of the service provider/ person engaged.	Costs include the charges payable to cooks in ICDS and other schemes
233	Ration Charges	Credit to the bank account of supplier/employee	Covers the expenditure on ration of police and other para military establishments.
234	Cook-cum-Helpers	Credit to the bank account of the service provider/ person engaged.	Covers the charges payable to cook cum helpers engaged by Government departments.
240	Petrol, Oil and Lubricants
241	Charges towards Office vehicles	Credit to the bank account of Supplier.	Covers the cost of petrol, oil and other Lubricants used in Government vehicles for official purposes.
242	Charges towards Other purposes		Cost of Petrol, oil and other Lubricants in respect of vehicles used for other official purposes.
250	Clothing, Tentage and Store	Credit to the bank account of suppliers	Covers the cost of clothing and tentage including cost of uniforms, shoes and Stitching charges. Expenditure of trunk boxes, utensils and other such stores shall be booked under stores charges.
251	Clothing
252	Providing Uniforms
253	Stitching Charges
254	Shoes & Socks
255	Tentage Charges
256	Store Charges
260	Advertisements, Sales and Publicity Expenses	Credit to the bank account of Supplier/ Service Provider.	Will include charges related to carrying out advertisements, commission to agents for sale and printing of publicity materials and any promotional activities related to the department programs/schemes etc.. This would also include expenditure on exhibitions, fairs and sponsorship of events and also the related publicity materials such as t- shirts
261	Advertisements – Print Media
262	Advertisements – Electronic Media
263	Outdoor Advertising
264	Sponsorships/Publicity
265	Promotional Expenses
266	Trade Fairs
270	Minor Works
271	Minor Works	Credit to the bank account of Supplier/ Contractor.	Expenditure on repairs and maintenance of works, machinery and equipment and HTCC charges. HTCC charges covers cost of electricity consumption, payable separately and not part of work estimate.
272	Maintenance
274	H.T.C.C Charges
275	Buildings
278	Emergency Repairs
280	Professional Services
281	Pleaders Fees	Pleader fee should be credited to the bank account of Pleader/ Law firms.	Covers the charges payable to advocates empaneled by Govt. departments in Commission of Inquiries etc. including those engaged for specific cases. Non-empaneled Pleaders should not be covered under this.
282	Payments to Home Guards	Credit to the bank account of employee	Payments shall be made against sanctioned posts only.
283	Payments to Anganwadi Workers	Credit to the bank account of employee.	Payments shall be made against sanctioned posts only.
285	Sanitation Workers	Credit to account of employee or firm providing such service.	Payments shall be made against sanctioned posts only.
286	Honorarium to V.R.A's	Credit to the bank account of employee	Payments shall be made against sanctioned posts only.
287	Payments to Direct Individual Professionals	Credit to the bank account of employee or the person engaged.	Remuneration payable to individual professionals/Consultants, invigilators for conducting Govt. Examinations, staff artists etc.
288	Individual Professionals engaged – 3rd party	Credit to the bank account of employee	Covers the charges of consultants engaged through 3rd party agency
289	Service Based Professional Services	Credit to the bank account of Vendor.	Charges in connection with Service based professional service engaged. For example, engaging a consulting firm for preparation DPR, RFP, master plans, software implementation services etc.
290	Other Professional Services	Credit to the bank account of the staff.	Payments related to various types of staff (not regular) working with the government in different departments. Payments shall be made against sanctioned posts only.
291	Payments to Asha workers
292	Payments to Archakas
293	Payments to Village Volunteers
	Volunteers
295	Payments to Tribal Community Health workers
296	Payments to Gopalamitras
297	Honorarium/Lump sum Salary to Nominated Posts/Advisors
300	Other Contractual Services
301	Individual Contract Employees	Credit to the bank account of contract employee	Covers the remuneration of contract employees engaged directly by Government departments. Payments shall be made against sanctioned posts only.
302	Outsourcing Employees	Credit to the bank account of the man power agency.	Covers the expenditure pertaining to the outsourcing employees engaged through outsourcing agencies. One time finance concurrence is required if the engagement is against sanctioned vacant posts. In other cases, prior Finance Concurrence is required from time to time.
303	TA/DA to Contract Employees	Credit to the bank account of contract employee	Includes the expenditure pertaining to TA/DA to contract employees
304	Contract Services through 3rd party firms	Credit to the bank account of Service Provider.	Payments to firms engaged for specific services like sanitation, security service, house- keeping etc.
310	Grants-in-Aid
311	Grants-in-Aid towards Salaries	Credit to the PD account of institution.	Grant in Aid expenditure towards salaries adjusted to Grant in Aid institutions like APSWREIS, Universities, APVVP etc.
312	Other Grants-in-Aid	Direct credit to the bank account of payee or Credit to the PD account of institution.	All other grants released to local bodies and other Public Sector Undertakings, corporations, Universities etc.
313	Per-capita Grants	Credit to the PD account	Expenditure pertaining to Per-capita grants to local bodies
314	Seigniorage Grants	Credit to the PD account.	Covers the expenditure pertaining to Seigniorage grants to local bodies
315	TA/DA to GIA Employees	Credit to the bank account of employee/ travel agency	Covers the TA and DA of Grant in Aid employees.
316	Payments to Beneficiaries in Calamities/ Notified events	Credit to the bank account of individuals.	Covers the expenditure incurred towards the payments made to beneficiaries in Natural Calamities and notified events.
317	Ex-gratia Payments (Accidental Death / Compassionate Appointments	Credit to the bank account of individual.	Expenditure pertaining to the ex-gratia payable in accidental deaths and the compensation payable to the family of deceased employee in lieu of compassionate appointment.
318	Obsequies Charges	Credit to the bank account of	Covers the obsequies charges payable to the families of deceased employees and pensioners.
		individuals.
319	Grants for Creation of Capital Assets	Credit to the bank account of contractor.	Includes the expenditure in connection of creation of capital assets out of the funds released as grants.
320	Contributions
321	Contributions towards - CPS	Credit to the PD account of DTA.	Expenditure pertaining to Government contribution towards CPS.
322	Contributions towards - EHS	Credit to the PD account of DTA.	Expenditure pertaining to Government contribution towards EHS.
323	Other Contributions	Adjustment to PD Account or account of the recipient	Expenditure pertaining to contributions that are provided through various sanctions and processes/schemes.
330	Subsidies		Will include subsidies like Rice, fertilizer, power etc. and Incentives.
331	Subsidies to Individual Beneficiaries	Credit to bank account of beneficiaries.
332	Subsidies to Organizations	Credit to the PD account of organization. In case of Non- Govt. organizations, credit to the bank account is Allowed
333	Incentives to Individual Beneficiaries	Credit to bank account of beneficiaries.
334	Incentives to Organizations/Industries	Credit to the PD account of organization. In case of Non- Government organizations, credit to the bank account is allowed.
340	Scholarships and Stipends
341	Maintenance Fees (MTF)	Direct credit to the bank account student	Will include the expenditure towards mess fee in respect of the students eligible for scholarships. It includes incentives for sending children to the schools.
342	Reimbursement of Tuition Fees (RTF)	Credit to the bank account of institution.	Will cover the expenditure towards Reimbursement of Tuition Fee in respect of the students eligible for scholarships
343	Stipends	Direct credit to the bank accounts of individuals.	Expenditure towards stipends such as the stipend paid to Junior Doctors in Health department.
344	Other Scholarships	Credit to the bank account of individuals.	Will include scholarships like Prathibha scholarships.
350	Scheme/Project based Assistance	Credit as per the sanction orders/scheme arrangements
351	EAP – Organizations		Covers payments to the Organizations that are the implementation agencies or the beneficiaries of the EAP schemes
352	EAP – Beneficiaries		Covers payments to the individuals that are beneficiaries of the EAP schemes
353	Payment to WUA - Para Workers		Covers payments to the water user associations para workers with respect to the scheme implementation activities
354	3rd Party Consultancy Works		Covers payments to the 3rd party consultancy firms for preparation of DPRs, Designs etc.
355	Training and Exposure Visits		Covers payments related to conduct of training and carrying out exposure visits to various places as per the requirements of the schemes.
360	Fees, Fines & Refunds	Payable to identified parties as per sanction orders.	Will include expenditure on accreditation fee, fee paid for services, fines related charges and refunds related charges.
361	Accreditation Fees
362	Fees paid for Services
363	Fines
364	Refunds
410	Secret Services Expenditure	Credit to the bank account of Concerned Police Officer.	Covers the expenditure pertaining to secret services of police personnel
411	Secret Services Expenditure
430	Suspense	Credit as per the sanction orders.	Covers the transactions that are pertaining to Suspense accounting
431	Purchases – Dr.
432	Stock – Dr.
433	Miscellaneous P.W. Advances – Dr.
434	Workshop Suspense – Dr.
450	Interest	Credit to respective agency.	Interest payable on different loans and advances and interest payable on account of delayed payments as per rules or court orders.
451	Interest towards OMB
452	Interest towards NABARD
453	Interest towards EAP
454	Interest towards REC/PFC
455	Interest towards NCDC
456	Other Interest Payments
500	Other Charges
501	Compensation (Non – R&R)	Credit to the bank account of the individuals.	Covers expenditure related to Non-R&R cases that are specifically sanctioned based on specific events/circumstances.
502	R&R Cash Benefits	Credit to the bank account of the individuals.	Covers expenditure related to R&R benefits that are paid in cash basis.
504	Cosmetic Charges	Credit to the bank account of the student.	Covers cosmetic charges payable to students staying in hostels/residential schools including hair cutting charges.
510	Motor Vehicles
511	Maintenance of Office Vehicles	Credit to the bank account of Service provider.	Covers the expenditure incurred towards maintenance of Government vehicles used for both office and functional activities.
512	Purchase of Motor Vehicles	Credit to the bank account of supplier	Covers the expenditure towards purchase of new Motor Vehicles for official purposes.
520	Machinery and Equipment	Credit to the bank account of supplier/ Service provider.	Will include machinery equipment, apparatus etc., other than those required for the running of an office and special tools and plants acquired for specific works.
521	Purchase of Machinery & Equipment
522	Purchase of Tools & Plants
523	Repairs & Maintenance to Machinery &Equipment
530	Major Works		Will be classified with reference to financial limits as per classification of major works PWD Code. This will also include cost acquisition of lands and buildings.
531	Major Works	Credit to the bank account of Contractor.
532	Lands (Non R&R)	Credit to the bank account of individuals.
533	Buildings	Credit to the bank account of party identified
534	Price Adjustment	Credit to the bank account of Contractor.
535	R&R Works	Credit to the bank account of Contractor.
536	Land Acquisition for R&R Works	Credit to the bank account of individuals.
540	Investments		Covers the expenditure towards investments made by the Government.
541	Investments	Credit to the recipient bank account
560	Repayment of Borrowings	Credit to the party to whom the repayment is made	Covers to the expenditure towards repayment of borrowings from external and internal sources.
561	Repayment of Borrowings
630	Inter Account Transfers	Adjustments.	Will include transfer to and from Transfers reserve fund etc., write back
631	Inter Account Transfers		from capital to revenues. Covers transactions related to inter account transfers as operated by AG
640	Write Off and Losses	Adjustment to Government account.	Includes write off of irrecoverable loans, losses will include trading losses.
641	Write Off
642	Losses
700	Deduct – Recoveries	Credit as per the sanction orders.	Covers transactions related to recoveries and receipts on capital account and other sources.
701	Receipts and Recoveries on Capital Account
702	Receipts and Recoveries due on Tools and Plants
703	Suspense Credits
704	Purchases – Cr.
705	Stock – Cr
706	Miscellaneous P.W. Advances – Cr.
707	Workshop Suspense – Cr.
711	Karnataka Share
732	Deduct – Share recovered from Karnataka Electricity Board
733	Deduct – Royalty recovered from Karnataka Electricity Board
	Board
800	User Charges		Will include expenditure incurred out of User charges received from different utility payments by the respective service departments as per the concurrence accorded by the Finance department to incur such charges from the user charges.
802	User Charges – Transport Facility	Credit to the bank account of travel agency.
803	User Charges – Travelling Allowance	Credit to the bank account of travel agency.
804	User Charges – Utility Payments	Credit to the bank account of Supplier.
806	User Charges – Advertisements, Sales	Credit to the bank account of Supplier.
807	User Charges – Maintenance	Credit to the bank account of Supplier.
811	User Charges – Materials & Supplies	Credit to the bank account of Supplier.
812	User Charges – Petrol, Oil & Lubricants	Credit to the bank account of Supplier.
814	User Charges – Purchases	Credit to the bank account of Supplier.
815	User Charges – IT Related Purchases	Credit to the bank account of Supplier.
816	User Charges – IT Related Services	Credit to the bank account of Supplier.

 

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REGULATION OF PAY AND ALLOWANCES OF A GOVT. SERVANT WHO’S WHERE ABOUTS ARE NOT KNOWN

 

• If an employee has disappeared leaving his family and if his where about are not known the family should have lodged a complaint with concerned police station.

• 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

• The said report of the police in original should be filed by the family preferring the claims due to the Govt. servant

• 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

• While making payments of above dues, the Head of the office will assess all Govt. dues against the Govt. servant and affect the recovery

• 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

• 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

• After lapse of one year from the date of disappearance, the family pension and retirement gratuity proposals may be entertained from the family

• In the case of missing employee, Family pension is payable from the date of lodging of FIR. Family Pension will however be sanctioned after one year the date of lodging the FIR after obtaining the Indemnity bond only. 

• 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

• A fresh police report shall be obtained that the missing Govt. employee is not traceable while considering the application for compassionate appointment

• 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. And the appointment has to be made after approval of the Government in administrative secretary only. 

• 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.

• 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.[Authority: Cir.Memo.No.60681/Ser.A/2003-1 of GAD(Ser. C) Dept dt. 12-08-2003]

• 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.

• GIS, APGLI and insurance claims shall be settled after completion of 7 years from the date of filing of FIR

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DRAWL OF PAY AND ALLOWANCES DURING THE MIDDLE OF MONTH

• When a Government servant is transferred from one department to another where there is change in the controlling authority 

• When a Government servant is promoted from NGO to Gazetted post or reverted from GO and NGO involving a transfer

• When a Government servant finally quits the service

• When one is transferred to Foreign Service/ deputation

• When one is transferred from one public works division to another or forest

• In case of transfer out side the audit circle

• When deputed to famine duty 

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

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PAY AND ALLOWANCES

• The claim is not admissible before expiry of month except in exceptional cases [Authority: Art 72 of A P Financial Code Volume-I ]

• All enclosures to the Pay Bill should be in ink signed by the competent authority.

• Indication as to whether the post 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 ]

• 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)

•  When the staff is for a specified period this will not arise

•  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. 25-6-73 and G.O. Ms. No.268 Finance (Accts.)Dept.dt.05-11-1973]

• Separate claim has to be preferred in respect of AIS officers duly noting the same on the right side top of the bill with red ink as “AIS BILL”. If any change in the gross of the bill it should be 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.

• Separate bills for permanent and temporary establishment and for Plan and Non Plan shall be presented [Authority: SR 7 of TR 16 A.P.T.C. Vol.I] 

• Correct schedules in respect of all deductions like GPF, Class IV GPF, CSS, APGLI, PT, GIS, CPS, all loans and advances, Interest on loans, EHF except FA, Spl. FA & EA, IT etc., are to be enclosed in Prescribed proforma in triplicate duly signed by the DDO . Employee I.D. Number should be noted in all employee related claims and all schedules invariably. [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.]

• Total deductions should be tallied with reference to schedules. [Authority: SR 2(i) of TR 16 A.P. Treasury Code Volume-I ]

• The Accountant concerned is totally responsible for Arithmetical accuracy of the bill [Authority: SR 7 of TR 16 A.P. Treasury Code Volume-I ]

• Certificate for the drawl of HRA and other compensatory allowances should be furnished [Authority: Note 2 of SR 4 under FR 44]

• 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]   

• 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]

• Place of payment 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] 

• 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 ]

• List should be furnished in respect of the persons whose names have been omitted in the pay bill with reasons. [ S.R.9 T.R. 16 of APTC Vol.I]

• 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 T C Volume – I and Art.321 and 322 of A.P. FC Volume-I ]

• A Certificate to the effect that the Income Tax has been recovered from the employees who comes under the purview shall be appended in the pay bill for the month of February payable in March 

• A certificate to the effect that the APEWF Contribution @ 20/- from all cadres shall be deducted in the March Salary bill payable on April may be appended. [ Note under Art.325 of A.P. Financial Code Volume-I ]

• A certificate to the effect that the Permanent Advance Acknowledgement has been sent to the A.G. A.P. Hyderabad shall be appended in the salary bill of April payable in May 

• A certificate to the effect that the service verification as on 31st March of all employees have been made in the S.R.s shall be appended in the salary bill for MAY payable in JUNE [Authority: Note under Art 325 of A P Financial Code Volume-I ]

• 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 affected. This should be shown in the salary bill form in Non Govt. deductions column. (Authority: G.O.Ms.No.299 Home (Gen. C) Dept.dt.18-12-2007)

• The certificate prescribed G.O.Ms.No.163 Finance (Accounts) Dept dt.25-6-73 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.

• The entries in respect of all kinds of employee related bills should be noted in the flyleaf Register 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.

• In respect of claims of fresh appointments the relevant orders of the selection authority Government and appointing authority should be obtained 

• In case of 1st salary bill of a newly recruited employee, a certificate to be appended to the effect that the Physical fitness certificate has been obtained and filed in the DDOs office.

• In case of 1st pay bill of a newly recruited employee an amount of Rs 50/- is to be recovered towards APEWF subscription compulsorily. [Authority: G.O. Ms. No. 68 dt. 24-04-1992]

• 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.]

• 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]

• In respect of transferred employee the minimum pay with usual allowances attached to the post has to claimed for first 3 months without LPC

• In respect of GIS claims, subscription shall be recovered from the employee Irrespective of his being on duty, leave or suspension

• No interest on arrears of subscription due, shall be levied, if the non-recovery is due to delayed payment of salary

• If an employee is on 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. 

• No salary bill shall admit in respect of new appointment without PRAN number 

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COMMON REQUIREMENTS ON ALL TYPES OF BILLS

• The bill should be signed by the DDO with full signature   [Authority: SR 1 OF TR 16 of A P Treasury Code Vol-I]
• 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]
• 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]
• The bill is to be preferred in printed/computerized and in the revised APTC forms with relevant Certificates and the 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]
• Carbon copy of the bill/voucher should not be admitted. [Authority: SR 2(b) of TR 16 A.P. Treasury Code Volume-I]
• 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]
• 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. TC Vol.I]
• Net amount payable should be expressed correctly in words and figures.  [Authority: Art 45 of A P Financial Code Volume-I]
• The word “only” should be written at the end. [Authority: SR 2(c) of TR 16 A.P. Treasury Code Vol-I]
• 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 FC Volume-I]
• 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]
• 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]
• The specimen signature of DDO duly attested should be obtained in triplicate and preserves 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 Accountant and STO. [Authority: SR 2(h) of TR 16 A.P. TC Vol-I]
• The claim should be covered under proper sanction by the competent authority, wherever required.[Authority: Art.3 (a) and 38 of A P FC Vol-I &r/w SR 2(a) of TR 16 A.P. TC Vol-I]
• Ink signed copy of the orders for sanction of expenditure issued by the competent authority is to be enclosed in original to the bill [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.
• The sanction order 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]
• Totals in the bill should be correct [Arithmetical accuracy] [Authority: S.R.7 T.R. 16 A.P. Treasury Code Volume-I ]
• 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. [T.R. 16 Ins. 33 A.P TC Vol-I ]
• If an objection raised by the Treasury, 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.]
• 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 ] 
• Separate bill should be prepared for the expenditure dubitable to each Major head [Authority: S.R.2(e) T.R.16 A.P. Treasury Code Vol-I ]
• Cello tape should be affixed by the DDO both on words and figures indicating amount of bill to avoid interpolation of amounts. The Treasury Officer should also affix the cello-phone tape on the pass order both on words and figures.
• Employee I.D. number shall be appended on all kinds of employee related claims. 

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List of Secretariat Departments in Andhra Pradesh

 

organisation code	organisation name
AGC01	Agriculture and Marketing
AHF01	Animal Husbandry, Dairy Development and Fisheries
BCW01	Backward Classes Welfare
CAB01	Chief Ministers Office
CSO01	Chief Secretarys Office
EFS01	Environment, Forest, Science and Technology
EHE01	Human Resources (Higher Education)
ENE01	Energy
ESE01	Human Resources (School Education)
EWS01	Department of Economically Weaker Sections Welfare
FCS01	Consumer Affairs, Food and Civil Supplies
FIN01	Finance
GAD01	General Administration
GAD07	Governors Secretariat
GAD16	Chief Electoral Officer
GWS01	Gram Volunteers/Ward Volunteers and Village Secretariats /Ward Secretariats
HMF01	Health, Medical & Family Welfare
HOM01	Home
HOU01	Housing
ICD01	Water Resources
INC01	Industries and Commerce
INI01	Infrastructure and Investment
ITC01	Information Technology, Electronics and Communications
LAE01	Labour, Factories, Boilers & Insurance Medical Services
LAW01	Law
LEG01	Legislature
MAU01	Municipal Administration and Urban Development
MNW01	Minorities Welfare
PBE01	Public Enterprises
PLG01	Planning
PRR01	Panchyat Raj and Rural Development
RDM01	Disaster Management
REV01	Revenue
RTG01	Real Time Governance
SEI01	Department of Skills Development and Training
SOW01	Social Welfare
TBW01	Department of Tribal Welfare
TRB01	Transport, Roads and Buildings
WDC01	Women, Children, Disabled and Senior Citizens
YTC01	Youth Advancement, Tourism and Culture

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