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Warm wishes on the grand occasion of Indian Independence Day! “May the sun in his course visit no land free, happier, more lovely, than this our country!” –Sardar Bhagat Singh

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.

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.

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.

 

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 Official Members                        Will include expenditure on TA/DA 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

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

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

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

 

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

 

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)

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

 

  1. 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

 

  1. DEPOSIT HEADS:-_______________________________________________________

Sl.No.   Description of Deposit                                    Head of Account

 

1              Zilla Parishad Provident Fund     8338-104-01

 

2              Civil Deposits                                                    8443

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

 

3              Deposit of Local funds                   8448

 

  1. a) Village Panchayat General funds 8448-109-01-001
  2. b) VPF –SFC                                                        8448-109-01-002
  3. c) VPF Finance Commission grants            8848-109-01-003
  4. d) VPF – XI th finance funds 8448-109-01-004
  5. e) MPP General funds 8448-109-02-001
  6. f) MPP Education funds 8448-109-02-002
  7. g) Women & Child Welfare funds 8448-109-02-003
  8. h) ZP General funds 8448-109-003-001
  9. i) ZP Education funds                                 8448-109-003-002
  10. j) ZP Engineering funds 8448-109-003-003
  11. k) ZP Loans 8448-109-03-007
  12. l) Agriculuture Market Committee 8448-120-02
  13. m) Zilla Grandalaya Samstha 8448-120-03
  14. 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

 

  1. 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

 

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

 

  1. LOANS AND ADVANCES

 

  1. House Building Advance 7610-201-05

 

  1. Motor Car Advance 7610-202-04

 

  1. Motor Cycle Advance 7610-202-05

 

  1. Other Conveyances 7610-203-04

 

  1. Marriage Advance 7610-800-05

 

  1. Festival Advance 7610-800-04

 

  1. Computer Advance 7610-204-12

 

 

 

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

  1. Deposits and advances
  2. 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

 

  1. 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

 

 

  1. c)  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

 

 

 

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

 

  1. 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

 

  1. 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:

  1. 8009 –    STATE PROVIDENT FUND

01          CIVIL

101          GENERAL PROVIDENT FUND

01          GPF REGULAR

 

  1. 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

 

  1. 8009 –    GENERAL PROVIDENT FUND

01     –    STATE PROVIDENT FUND

104     –    AIS

01     –    GPF

 

  1. 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

VI F.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

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]

 

  1. 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]

 

  1. 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]

 

  1. 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]

 

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

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

 

  1. 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]

 

  1. 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]

 

  1. Net amount payable should be expressed correctly in words and figures. [Authority: Art 45 of A P Financial Code Volume-I

 

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

        [Authority: SR 2(c) of TR 16 A.P.Treasury Code Vol-I]

 

  1. 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]

  1. 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]

 

  1. 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]

 

  1. 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]

 

  1. 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.

        [ Authority: SR 2(h) of TR 16  A.P.Treasury Code Vol-I]

 

  1. 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]

 

  1. 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]

 

  1. 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.

 

  1. 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]

 

  1. 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]

 

 

  1. 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]

 

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

        [Authority: S.R.7 T.R. 16 A.P.Treasury Code Volume-I ]

 

  1. 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 ]

 

  1. 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.]

 

  1. 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 ]

  1. 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.

[Authority: TR 18 of AP Treasury Code Volume-I ]

 

  1. 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 ]

 

  1. 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.

 

  1. 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]

  1. 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 ]

 

  1. Cello tape should be affixed by the DDO both on words and figures

indicating amount of bill to avoid interpolation of amounts

 

  1. The Treasury Officer should also affix the cello-phone tape on the pass order both on words and figures.

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]

 

  1. 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]

 

  1. 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]

 

  1. 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]

 

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

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

 

  1. 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]

 

  1. 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]

 

  1. Net amount payable should be expressed correctly in words and figures. [Authority: Art 45 of A P Financial Code Volume-I

 

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

        [Authority: SR 2(c) of TR 16 A.P.Treasury Code Vol-I]

 

  1. 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]

  1. 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]

 

  1. 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]

 

  1. 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]

 

  1. 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.

        [ Authority: SR 2(h) of TR 16 A.P.Treasury Code Vol-I]

 

  1. 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]

 

  1. 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]

 

  1. 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.

 

  1. 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]

 

  1. 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]

 

 

  1. 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]

 

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

        [Authority: S.R.7 T.R. 16 A.P.Treasury Code Volume-I ]

 

  1. 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 ]

 

  1. 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.]

 

  1. 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 ]

  1. 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.

[Authority: TR 18 of AP Treasury Code Volume-I ]

 

  1. 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 ]

 

  1. 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.

 

  1. 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]

  1. 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 ]

 

  1. Cello   tape should be affixed by the DDO both on words and figures

indicating amount of bill to avoid interpolation of amounts

 

  1. The Treasury Officer should also affix the cello-phone tape on the pass order both on words and figures.

PAY AND ALLOWANCES

  1. The claim is not admissible before expiry of month.

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

 

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

 

  1. 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 ]

 

  1. 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)
  2. a) When the staff is for a specified period this will not arise
  3. 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.

 

  1. 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.

 

  1. 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 ]

 

  1. 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.]

 

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

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

 

  1. Gross and Net amount of the bill should agree with the total recoveries

 

  1. The Accountant concerned is totally responsible for Arithmetical accuracy of the bill.

        [Authority: SR 7 of TR 16 A.P.Treasury Code Volume-I ]
  

  1. Certificate for the drawl of HRA and other compensatory allowances should be furnished

        [ Authority: Note 2 of SR 4 under FR 44  

 

  1. 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]

 

 

  1. 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]

 

  1. 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]

 

  1. 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 ]

  1. 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 ]

 

  1. 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 ]

 

  1. 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

 

  1. The pay bill for the month of February shall contain the certificate regarding recovery of Income Tax.

 

  1. 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 ]

 

  1. 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.

 

 

 

 

  1. 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 ]

 

  1. 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)

 

  1. 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.

 

  1. 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.

 

  1. 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.

 

  1. 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.

 

  1. In case of 1st pay bill of a newly recruited employee an amount of Rs 50/- is to be recovered towards APEWF subscription compulsorily.

 

  1. 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.

 

  1. 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]

 

  1. In respect of GIS claims, subscription shall be recovered from the employee

Irrespective of his being on duty, leave or suspension

 

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

 

  1. 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.

[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 ]

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

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

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  pensionary 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].

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.

[ 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/-

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]

  1. The incremental arrear bill shall be preferred in A.P.T.C. form 47
  1.  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.
  2. All duty in a post on time scale counts for increment FR 26(a)
  1. Leave with all allowances will count for increment FR 26(b)(i)
  1. 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.]
  1. 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]
  1. 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.

9. 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]

10. No increment shall be sanctioned during suspension period.

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 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 1st 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]

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

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.

  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.

 

  1. 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]

 

  1. 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 )

 

  1. 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 ]

  1. 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

 

  1. No increment shall be sanctioned during suspension period.

 

  1. No leave should be sanctioned during suspension period.

        [Authority: FR 55]

 

  1. 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]

 

  1. 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]

 

  1. 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

 

  1. During the period of suspension, the family of the suspended official can be sanctioned and availed L.T.C. except suspended official.

 

  1. 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.

 

  1. 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]]

  1. The recovery of A.P.G.L.I and G.I.S. P.T. shall be made compulsorily during suspension period also.

 

  1. 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.

  1. 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]

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.

 

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.

 

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]

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.

[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)

[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]

[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

        [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.

  1. 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-

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 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.

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 application. 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]

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]

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.

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.

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]

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]

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] 

  1. 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] 

  1. No TA is admissible for the journeys within a radius of 8 Kms. [Authority:Rule 39(1))
  2. TA Claim already paid cannot be revised

        [Authority: Ruling 1 of  Rule 8) 

  1. 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.]

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

        [Authority: Rule 27(4))

  1. 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)). 

  1. Officers eligible to travel by air may travel by 1st class A.C.
  2. 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.
  3. 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.

  1. 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

  1. 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]  

  1. 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

 

  1. RATES:

 

  1. 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.

  1. 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.

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.
  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.
  3. 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.

 

  1. 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.

 

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

        [Authority: Art 239 of APFC Vol.I]

 

  1. 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.

 

 

  1. 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]

  1. For 3 family members – One mileage is admissible.
  2. For more than 3 members – Two mileages are admissible.
  3. Bus fares/ Railway fares are allowed for entire family

 

  1. CLAIM FOR PERSONAL EFFECTS:[RULE 58]

 

GRADE I – 50 QUINTALS

GRADE II – 40 QUINTALS

GRADE III – 30 QUINTALS

 

  1. 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)

 

  1. 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)]

 

  1. In case of transport of motor car by a drive / cleaner the charges for the driver/cleaner may be allowed Rule 61(i)

 

  1. 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

 

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)

 

  1. 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/-

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
  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]

FIXEDTRAVELLING 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

 

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]

  1. 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

  1. In exceptional circumstances, the Govt.employee may be permitted to change the declaration of Home Town once in service. [Authority:Rule8(e) 
  2. 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

  1. 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.

  1. 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.

 

  1. Family members in LTC:
  2. a) Spouse b) children c) Step children d) adopted children
  3. e) Married daughter till placed under her husband’s protection
  4. f) Widowed daughter g) Parents of Non-gazetted provided that they are not pensioners
  5. The parents of the Gazetted officers are not eligible.
  6. 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 

  1. The parents of the Married Female Non-gazetted Govt.employee will be treated as members of family provided they are dependent on them.
  2. 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 

  1. In respect of children born prior to 01-04-96, all dependent children are eligible.
  2. LTC cannot be availed during public holidays alone.
  3. The journeys by private taxes/ buses are not eligible.

[Authority: Rule 9(b) 

  1. 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.

  1. If the Home Town is declared outside the state, the claim shall be limited to the last point within the state in that direction.
  2. 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)

 

  1. 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.
  2. The LTC claim should be countersigned by the controlling authority

        [Authority: Rule 12(b)

  1. 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.
  2. Disciplinary action should be taken for misusing of LTC, but there is no use to keep the employee under suspension

        [Authority: Rule 16(a) 

  1. 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) 

  1. 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.
  2. In case of employees belonging to vacation department, this may be availed during vacation.
  3. 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.] 

  1. 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]

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]

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.

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/-

    INTEREST:

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

B] for others      —                                8.5%p.a.

 

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;

 

8]    The property should be insured for the  amount of advance plus interest.

9]  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 ]

10]  A Govt servant who have taken HBA will not be eligible for Govt accommodation.

11]  The property should be pledged with the Government;

12]  Govt servant is also eligible for second loan of HBA if first advance is pending .

13]  The recovery should be commenced from the date of completion of the building or 18  months from the date payment of 1s4 installment of 1/3rd advance for construction of house / flat.

14]  The House Building Advance bill should be accompanied by the ink signed sanction order and necessary certificates issued by the Competent authority

15]  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.

 

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

17]  The Government Servant shall submit utilization certificates from time to time for release   of installments wherever necessary

18]  Finally the Government servant should submit completion certificate to the sanctioning  authority.

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.

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.

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.

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]

        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

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.] 

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 employeesas 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/-

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.

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 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)

  1. 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.

  1. Administration of the Fund : The Fund shall be administered by the state level committee and also by the District level committee.

The member Secretary -cum-Treasurer shall be the convenor of the committees.

  1. 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.
  2. 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.
  3. 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.
  4. 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.

  1. 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.

  1. 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.]

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.

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.

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.

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

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 Collectors 1500 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] 

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.

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

 

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]

 

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

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 ]

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 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]

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 ].

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]

 

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 ]

 

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.

 

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

 

  1. 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.

 

  1. 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

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.

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.

 

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.

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

 

  1. 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
  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

  1. Indents for stationery articles 3 years
  2. Stock register of stationery 3 years
  3. Invoices and Advices relating to receipts and  Despatch of stationery 3 years
  4. Register showing hour etc., of handing over and taking back

the sealed bag containing the key of   the record room     1 year

  1. TREASURY RECORDS / ACCOUNTS (TO BE DESTROYED)
  2. STOs Number Book 3 years
  3. Pen carbon copy of the bank scroll 10 years
  4. Reserve Bank deposit Register 3 years
  5. Monthly bank statement(RBD) 10 years
  6. Accountants Day Book 10 years
  7. Daily classified lists TA VII 3 years
  8. Postings registers, receipts and disbursements 3 years
  9. Transfer slips 3 years
  10. List of payments(LOPs) 10 years
  11. Office copies of Main Treasury Account

and Sub- Accounts sent to AG                                   10 years

  1. Sub-Treasury Accounts 10 years
  2. Register to watch the receipt of daily sheets 3 years
  3. Daily sheets(TA VIII) received from the

Sub-Treasuries                                                              3 years

  1. Register of vouchers not received alongwith

daily sheets                                                                     3 years

  1. Register of distribution of vouchers and challans 3 years
  2. Subsidiary Register 10 years
  3. 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

  1. Monthly verification statement of currency

chest balances                                                               1 year

  1. Monthly cah balance report(APTC Form 1) 3 years
  2. Shroff daily cash book 20 years
  3. 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

  1. Weekly statements showing receipts and repay-

-ments of Civil Court Deposits                                     3 years

  1. Monthly extracts of registers of receipts and

repayments of deposits received from the STO       3 years

  1. Quarterly outstanding lists received from the STO 1 year
  2. Statement of lapsed deposits 3 years
  3. Clearance register 3 years

 

  1. ESTABLISHMENT (TO BE DESTROYED)
  2. Register of Service books                  5 years
  3. 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.

  1. 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.

 

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

in service family

pension and

payment of

pensionery benefits.

  1. Pay bill register 35 years
  2. Acquittance register of pay 35 years
  3. Pay bills and acquittance rolls of Govt.

Servants in last grade service                              45 years

  1. Establishment lists 3 years
  2. Incements watch register 3 years
  3. Register of periodical increments sanction 3 years
  4. Certificate of Transfer of Charge (CTC) 3 years
  5. Register of LPCs issued 3 years
  6. Office copies of schedules of GPF,

PLI and other Deductions                                    3 years

  1. TA Bill register 3 years
  2. Acquittance register of TA 3 years
  3. Register of Temporary Establishment 3 years
  4. Register of Tour advances, advance on 1 year after    the

Transfer and

LTC recovery of

all Amounts

entered in it.

  1. Pension cases(including service books and

Leave accounts attached to them) in which Invalid

or compensation pensions have beenSanctioned.            25 years

  1. 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

  1. Stock register of saleable copies 3 years
  2. Register of security bonds of Treasury officials 5 years
  3. 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

  1. Register of Interest warrants 10 years
  2. 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

  1. 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

from STOs                                                            3 years

  1. Old PPOs which are renewed 3 years
  2. 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

  1. 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

  1. Register of Alteration Memorandae [A.M.] 10 years
  2. Register of Retrenchment Orders 3 years
  3. Register AG’s authorisations 3 years
  4. Register of AG’s audit objections 3 years
  5. Register of Pre-audit Slips [APTC form 69] 3 years
  6. 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

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

  1. Register of Cheques issued in payment of

Government dues [APTC FORM 14]              3 years

  1. Weekly statements of central transaction in

Non Banking Sub Treasuries [TA-XV]            3 years

  1. Seals Register 10 years
  2. Safe custody Register [APTC 19] 3 years after all

the valuables

entered in it

or returned or

in other registers

  1. Register of counterfoils of receipts issued

        to Departmental Officers                                    3 years

  1. Register of Receipts and return of Departmental

                                                                                                     Cash chests    3 years

  1. Register of Padlocks and Keys[APTC 26] 3 years
  2. Register of RBI remittances boxes locks and keys 3 years
  3. Stock Register of Cheque Books and Pass Books 3 years
  4. 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

  1. Invoice of Stamps 3 years
  2. Sub Treasury indents consolidation register 3 years
  3. District posting register of stamps 3 years
  4. Post Master’s indents 3 years
  5. Quarterly indents of Sub Treasuries as passed 3 years
  6. Stamp Accounts received from Sub Treasuries 10 years
  7. Discount Statement 10 years
  8. Plus and Minus Memo of stamps 10 years
  9. Half yearly Physical verification certification 3 years
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